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Commodity 2710201121

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• Commodity: 2710201121
• Classification: Consigned from Canada
• Commodity valid from: 1 January 2012
• Supplementary unit:

  There are no supplementary unit measures assigned to this commodity

  What are supplementary units?

  Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.;
• Date of trade: 2 June 2026
• Date of trade: Change

You are currently using the UK Integrated Online Tariff

Use this page to find:

• import and export measures, conditions and exemptions
• reduced or zero duty rates based on preferential rules of origin
• chapter notes and references

Contents

Importing into the UK

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

This code only applies to consignments from Canada.

Import controls

Import controls are restrictions the UK has for importing goods.

Country	Measure type	Conditions	Legal base	Footnotes
All countries (1011) excluding Afghanistan, Albania, Algeria, Angola, Antigua and Barbuda, Argentina, Australia, Azerbaijan, Barbados, Belize, Bhutan, Brazil, Cambodia, Cameroon, Canada, Chad, Colombia, Congo, Congo (Democratic Republic), Dominica, East Timor, Ecuador, Egypt, Equatorial Guinea, European Union, Fiji, Gabon, Ghana, Grenada, Guatemala, Guyana, Iraq, Kazakhstan, Kiribati, Kuwait, Libya, Malawi, Maldives, Mexico, Moldova, Mongolia, Mozambique, Myanmar (Burma), New Zealand, Nigeria, Norway, Oman, Palau, Papua New Guinea, Qatar, Samoa, Sao Tome and Principe, Saudi Arabia, Solomon Islands, South Sudan, St Kitts and Nevis, St Lucia, St Vincent, Sudan, Switzerland, The Bahamas, Tonga, Trinidad and Tobago, Tunisia, Turkmenistan, United Arab Emirates, United Kingdom, United States, Vanuatu, Venezuela	Import control on restricted goods and technologies	Conditions	S.I. 2019/855	SN167
Belarus (BY)	Import prohibition	Conditions	S.I. 2019/600	SN001
Belarus (BY)	Restriction on entry into free circulation	Conditions	2022 No. 748	SN031
Iran (IR)	Import control on restricted goods and technologies	Conditions	S.I. 2019/461
Libya (LY)	Import control on restricted goods and technologies	Conditions	2020 No. 1665
North Korea (KP)	Import prohibition		S.I. 2019/411
North Korea (KP)	Import control on restricted goods and technologies	Conditions	S.I. 2019/411
Russia (RU)	Restriction on entry into free circulation	Conditions	2022 No. 801	SN033
Russia (RU)	Import control on restricted goods and technologies	Conditions	S.I. 2019/855
Ukraine (UA)	Restriction on entry into free circulation	Conditions	S.I. 2022/395	SN008

Import duties

The table below lists the import duties that apply to the import of commodity 2710201121.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2710 2011 21

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Third country duty	0.00%		S.I. 2020/1430
Channel Islands (1080)	UK-CD Customs Union	n/a		S.I. 2020/1430
CARIFORUM (1033)	Tariff preference	0.00%		S.I. 2020/1457
CPTPP All Members (2051) excluding Canada, Mexico	Tariff preference	0.00%	Conditions	2024 c. 6	RT001
Central America (2200)	Tariff preference	0.00%		S.I. 2020/1457
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences (1062)	Tariff preference	0.00%	Conditions	2023 No. 561
Developing Countries Trading Scheme (DCTS) - Enhanced Preferences (1061)	Tariff preference	0.00%	Conditions	2023 No. 561
Developing Countries Trading Scheme (DCTS) - Standard Preferences (1060)	Tariff preference	0.00%	Conditions	2023 No. 561
Eastern and Southern Africa States (1034) excluding Comoros	Tariff preference	0.00%		S.I. 2020/1457
European Union (1013)	Tariff preference	0.00%		S.I. 2020/1457
OCTs (Overseas Countries and Territories) (2080)	Tariff preference	0.00%		S.I. 2020/1457
SADC EPA (1035)	Tariff preference	0.00%		S.I. 2020/1457
Albania (AL)	Tariff preference	0.00%		S.I. 2020/1457
Andorra (AD)	Tariff preference	0.00%		S.I. 2020/1457
Australia (AU)	Tariff preference	0.00%	Conditions	2023 No. 195
Cameroon (CM)	Tariff preference	0.00%		S.I. 2020/1457
Canada (CA)	Tariff preference	0.00%		S.I. 2020/1457
Ceuta (XC)	Tariff preference	0.00%		S.I. 2020/1457
Chile (CL)	Tariff preference	0.00%		S.I. 2020/1457
Colombia (CO)	Tariff preference	0.00%		S.I. 2020/1457
Ecuador (EC)	Tariff preference	0.00%		S.I. 2020/1457
Egypt (EG)	Tariff preference	0.00%		S.I. 2020/1457
Faroe Islands (FO)	Tariff preference	0.00%		S.I. 2020/1457
Fiji (FJ)	Tariff preference	0.00%		S.I. 2020/1457
Georgia (GE)	Tariff preference	0.00%		S.I. 2020/1457
Ghana (GH)	Tariff preference	0.00%		S.I. 2021/241
Iceland (IS)	Tariff preference	0.00%		S.I. 2020/1457
Israel (IL)	Tariff preference	0.00%	Conditions	S.I. 2020/1457	CD785
Ivory Coast (CI)	Tariff preference	0.00%		S.I. 2020/1457
Japan (JP)	Tariff preference	0.00%		S.I. 2020/1457
Jordan (JO)	Tariff preference	0.00%		S.I. 2021/241
Kenya (KE)	Tariff preference	0.00%		S.I. 2020/1457
Kosovo (XK)	Tariff preference	0.00%		S.I. 2020/1457
Lebanon (LB)	Tariff preference	0.00%		S.I. 2020/1457
Liechtenstein (LI)	Tariff preference	0.00%		S.I. 2020/1457
Melilla (XL)	Tariff preference	0.00%		S.I. 2020/1457
Mexico (MX)	Tariff preference	0.00%		S.I. 2020/1457
Moldova (MD)	Tariff preference	0.00%		2023 No. 774
Morocco (MA)	Tariff preference	0.00%		S.I. 2020/1457
New Zealand (NZ)	Tariff preference	0.00%	Conditions	2023 No. 194
North Macedonia (MK)	Tariff preference	0.00%		S.I. 2020/1457
Norway (NO)	Tariff preference	0.00%		2021 No. 1192
Palestine (PS)	Tariff preference	0.00%		S.I. 2020/1457
Papua New Guinea (PG)	Tariff preference	0.00%		S.I. 2020/1457
Peru (PE)	Tariff preference	0.00%		S.I. 2020/1457
Samoa (WS)	Tariff preference	0.00%		S.I. 2020/1457
San Marino (SM)	Tariff preference	0.00%		S.I. 2020/1457
Serbia (XS)	Tariff preference	0.00%		S.I. 2021/241
Singapore (SG)	Tariff preference	0.00%		CS Singapore No.1/2020
Solomon Islands (SB)	Tariff preference	0.00%		S.I. 2020/1457
South Africa (ZA)	Tariff preference	0.00%		S.I. 2020/1457
South Korea (KR)	Tariff preference	0.00%		S.I. 2020/1457
Switzerland (CH)	Tariff preference	0.00%		S.I. 2020/1457
Tunisia (TN)	Tariff preference	0.00%		S.I. 2020/1457
Turkey (TR)	Tariff preference	0.00%		S.I. 2020/1457
Ukraine (UA)	Tariff preference	0.00%		Ukraine FTA amendment 2022
Vietnam (VN)	Tariff preference	0.00%		S.I. 2020/1457

Trade remedies, safeguards and retaliatory duties

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011) excluding Canada, United States	Definitive anti-dumping duty	£144.10 / 1,000 kg (biodiesel content)		S.I. 2020/99	TM681
All countries (1011) excluding Argentina, Canada, Indonesia, United States	Definitive countervailing duty	£198.33 / 1,000 kg (biodiesel content)		S.I. 2020/99	TM681
Argentina (AR)	Definitive countervailing duty Additional code: C999 All Other Overseas Exporters (Residual Rate)	33.40%		Taxation Notice: 2020/026
Argentina (AR)	Definitive countervailing duty Additional code: C490 COFCO International Argentina S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C491 Cargill S.A.C.I.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C493 Aceitera General Deheza S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C494 Bunge Argentina S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C495 LDC Argentina S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C496 Molinos Agro S.A.		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C497 Oleaginosa Moreno Hnos. SACIFI y A		Conditions	Taxation Notice: 2020/026	CD829
Argentina (AR)	Definitive countervailing duty Additional code: C498 Vicentin S.A.I.C.		Conditions	Taxation Notice: 2020/026	CD829
Canada (CA)	Definitive anti-dumping duty Additional code: 8C00 HVO Only from US and/or Canada		Conditions	Statutory Instruments 2019 No. 450	TM681
Canada (CA)	Definitive countervailing duty Additional code: 8C00 HVO Only from US and/or Canada		Conditions	Statutory Instruments 2019 No. 450	TM681
Canada (CA)	Definitive anti-dumping duty Additional code: B999 All other overseas exporters (residual amount)	£144.10 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
Canada (CA)	Definitive countervailing duty Additional code: B999 All other overseas exporters (residual amount)	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
Canada (CA)	Definitive anti-dumping duty Additional code: B107 BIOX Corporation, Oakville, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive countervailing duty Additional code: B107 BIOX Corporation, Oakville, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive anti-dumping duty Additional code: B108 Rothsay Biodiesel, Guelph, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive countervailing duty Additional code: B108 Rothsay Biodiesel, Guelph, Ontario, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive anti-dumping duty Additional code: C114 DSM Nutritional Products Canada Inc, Dartmouth, Nova Scotia, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
Canada (CA)	Definitive countervailing duty Additional code: C114 DSM Nutritional Products Canada Inc, Dartmouth, Nova Scotia, Canada		Conditions	Statutory Instruments 2019 No. 450	Footnotes
China (CN)	Anti-dumping or countervailing registration			Taxation Notice: 2024/12
China (CN)	Definitive anti-dumping duty Additional code: 8A43 Zhuoyue Group (Longyan Zhuoyue New Energy Co., Ltd and Xiamen Zhuoyue Biomass Energy Co., Ltd)		Conditions	Trade remedies notice 2025/20	CD777
China (CN)	Definitive anti-dumping duty Additional code: 8A44 Non-sampled cooperating exporters (Changzhou City Jintan District Weige Biological Technology Co., Ltd; Eco Biochemical Technology (Zhangjiagang) Company Limited and EcoCeres Limited; Hebei Jingu Plasticizer Co., Ltd and Hebei Jingu Recycling Resources Development Co., Ltd; Haixin Energy Technology International Pte. Ltd)		Conditions	Trade remedies notice 2025/20	CD777
China (CN)	Definitive anti-dumping duty Additional code: 8C01 Sustainable Aviation Fuel is excluded from the measure			Trade remedies notice 2025/20
China (CN)	Definitive anti-dumping duty Additional code: 8999 All other overseas exporters (residual amount)	54.64%		Trade remedies notice 2025/20
Indonesia (ID)	Definitive countervailing duty Additional code: 8C01 Sustainable Aviation Fuel is excluded from the measure	0.00%		Statutory Instruments 2019 No. 450	CD783
Indonesia (ID)	Definitive countervailing duty Additional code: C999 All Other Overseas Exporters (Residual Rate)	18.00%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B786 PT Ciliandra Perkasa	8.00%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B787 PT Intibenua Perkasatama and PT Musim Mas (Musim Mas Group)	16.30%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B788 PT Pelita Agung Agrindustri and PT Permata Hijau Palm Oleo (Permata Group)	18.00%		Statutory Instruments 2019 No. 450
Indonesia (ID)	Definitive countervailing duty Additional code: B789 PT Wilmar Nabati Indonesia and PT Wilmar Bioenergi Indonesia (Wilmar Group)	15.70%		Statutory Instruments 2019 No. 450
United States (US)	Anti-dumping or countervailing registration Additional code: 8A48 Imports of HVO Biodiesel originating from the USA are subject to registration.			2025 NO.13	AD012
United States (US)	Definitive anti-dumping duty Additional code: 8C00 HVO Only from US and/or Canada		Conditions	Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive countervailing duty Additional code: 8C00 HVO Only from US and/or Canada		Conditions	Statutory Instruments 2019 No. 450	TM681
United States (US)	Anti-dumping or countervailing registration Additional code: 8C01 Sustainable Aviation Fuel is excluded from the measure			2025 NO.13	AD012
United States (US)	Definitive countervailing duty Additional code: A999 Other	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive anti-dumping duty Additional code: A999 Other	£144.10 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive countervailing duty Additional code: A933 Archer Daniels Midland Company, Decatur		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A933 Archer Daniels Midland Company, Decatur		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A934 Cargill Inc., Wayzata		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A934 Cargill Inc., Wayzata		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A935 Green Earth Fuels of Houston LLC, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A935 Green Earth Fuels of Houston LLC, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A936 Imperium Renewables Inc., Seattle		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A936 Imperium Renewables Inc., Seattle		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A937 Peter Cremer North America LP, Cincinnati		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A937 Peter Cremer North America LP, Cincinnati		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A938 Vinmar Overseas, Ltd, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A938 Vinmar Overseas, Ltd, Houston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A939 World Energy Alternatives LLC, Boston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A939 World Energy Alternatives LLC, Boston		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A940 American Made Fuels, Inc., Canton Alabama Clean Fuels Coalition Inc., Birmingham Arkansas SoyEnergy Group, DeWitt Arlington Energy, LLC, Mansfield Athens Biodiesel, LLC, Athens Beacon Energy, Cleburne Biodiesel of Texas, Inc., Denton BioDiesel One Ltd, Southington Buffalo Biodiesel, Inc, Tonawanda BullDog BioDiesel, Ellenwood Carbon Neutral Solutions, LLC, Mauldin Central Iowa Energy, LLC, Newton Chesapeake Custom Chemical Corp., Ridgeway Community Fuels, Stockton Delta BioFuels, Inc., Natchez Diamond Biofuels, Mazon Direct Fuels, Euless Eagle Creek Fuel Services, LLC, Baltimore Earl Fisher Bio Fuels, Chester East Fork Biodiesel, LLC, Algona ECO Solutions, LLC, Chatsworth Ecogy Biofuels, LLC, Tulsa ED & F Man Biofuels Inc., New Orleans Freedom Biofuels, Inc., Madison Fuel & Lube, LLC, Richmond Fuel Bio, Elizabeth FUMPA Bio Fuels, Redwood Falls Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston Geo Green Fuels, LLC, Houston Georgia Biofuels Corp., Loganville Green River Biodiesel, Inc., Moundville Griffin Industries, Inc., Cold Spring High Plains Bioenergy, Guymon Huish Detergents, Inc., Salt Lake City Incobrasa Industries, Ltd., Gilman Independence Renewable Energy Corp., Perdue Hill Indiana Flex Fuels, LaPorte Innovation Fuels, Inc., Newark Iowa Renewable Energy, LLC, Washington Johann Haltermann Ltd., Houston Lake Erie Biofuels, LLC, Erie Leland Organic Corporation, Leland Louis Dreyfus Agricultural Industries, LLC, Wilton Louis Dreyfus Claypool Holdings LLC, Claypool Middle Georgia Biofuels, East Dublin Middletown Biofuels, LLC, Blairsville Musket Corporation, Oklahoma City New Fuel Company, Dallas North Mississippi Biodiesel, New Albany Northern Biodiesel, Inc., Ontario Northwest Missouri Biofuels, LLC, St. Joseph Nova Biofuels Clinton County, LLC, Clinton Nova Biosource, Senaca Organic Fuels, Ltd, Houston Owensboro Grain Company LLC, Owensboro Paseo Cargill Energy, LLC, Kansas City Peach State Labs, Inc., Rome Perihelion Global, Inc., Opp Philadelphia Fry-O-Diesel Inc., Philadelphia Pinnacle Biofuels, Inc., Crossett PK Biodiesel, Woodstock Pleasant Valley Biofuels, LLC, American Falls RBF Port Neches LLC, Houston Red Birch Energy, Inc., Bassett Red River Biodiesel Ltd., New Boston REG Ralston, LLC, Ralston Renewable Energy Products, LLC, Santa Fe Springs Riksch BioFuels LLC, Crawfordsville Safe Renewable Corp., Conroe Sanimax Energy Inc., DeForest Seminole Biodiesel, Bainbridge Soy Solutions, Milford SoyMor Biodiesel, LLC, Albert Lea Sunshine BioFuels, LLC, Camilla TPA Inc., Warren Trafigura AG, Stamford U.S. Biofuels, Inc., Rome United Oil Company, Pittsbourgh Valco Bioenergy, Harlingen Vanguard Synfuels, LLC, Pollock Vitol Inc., Houston Walsh Bio Diesel, LLC, Mauston Western Dubque Biodiesel, LLC, Farley Western Iowa Energy, LLC, Wall Lake Western Petroleum Company, Eden Prairie		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A940 American Made Fuels, Inc., Canton Alabama Clean Fuels Coalition Inc., Birmingham Arkansas SoyEnergy Group, DeWitt Arlington Energy, LLC, Mansfield Athens Biodiesel, LLC, Athens Beacon Energy, Cleburne Biodiesel of Texas, Inc., Denton BioDiesel One Ltd, Southington Buffalo Biodiesel, Inc, Tonawanda BullDog BioDiesel, Ellenwood Carbon Neutral Solutions, LLC, Mauldin Central Iowa Energy, LLC, Newton Chesapeake Custom Chemical Corp., Ridgeway Community Fuels, Stockton Delta BioFuels, Inc., Natchez Diamond Biofuels, Mazon Direct Fuels, Euless Eagle Creek Fuel Services, LLC, Baltimore Earl Fisher Bio Fuels, Chester East Fork Biodiesel, LLC, Algona ECO Solutions, LLC, Chatsworth Ecogy Biofuels, LLC, Tulsa ED & F Man Biofuels Inc., New Orleans Freedom Biofuels, Inc., Madison Fuel & Lube, LLC, Richmond Fuel Bio, Elizabeth FUMPA Bio Fuels, Redwood Falls Galveston Bay Biodiesel, LP (BioSelect Fuels), Houston Geo Green Fuels, LLC, Houston Georgia Biofuels Corp., Loganville Green River Biodiesel, Inc., Moundville Griffin Industries, Inc., Cold Spring High Plains Bioenergy, Guymon Huish Detergents, Inc., Salt Lake City Incobrasa Industries, Ltd., Gilman Independence Renewable Energy Corp., Perdue Hill Indiana Flex Fuels, LaPorte Innovation Fuels, Inc., Newark Iowa Renewable Energy, LLC, Washington Johann Haltermann Ltd., Houston Lake Erie Biofuels, LLC, Erie Leland Organic Corporation, Leland Louis Dreyfus Agricultural Industries, LLC, Wilton Louis Dreyfus Claypool Holdings LLC, Claypool Middle Georgia Biofuels, East Dublin Middletown Biofuels, LLC, Blairsville Musket Corporation, Oklahoma City New Fuel Company, Dallas North Mississippi Biodiesel, New Albany Northern Biodiesel, Inc., Ontario Northwest Missouri Biofuels, LLC, St. Joseph Nova Biofuels Clinton County, LLC, Clinton Nova Biosource, Senaca Organic Fuels, Ltd, Houston Owensboro Grain Company LLC, Owensboro Paseo Cargill Energy, LLC, Kansas City Peach State Labs, Inc., Rome Perihelion Global, Inc., Opp Philadelphia Fry-O-Diesel Inc., Philadelphia Pinnacle Biofuels, Inc., Crossett PK Biodiesel, Woodstock Pleasant Valley Biofuels, LLC, American Falls RBF Port Neches LLC, Houston Red Birch Energy, Inc., Bassett Red River Biodiesel Ltd., New Boston REG Ralston, LLC, Ralston Renewable Energy Products, LLC, Santa Fe Springs Riksch BioFuels LLC, Crawfordsville Safe Renewable Corp., Conroe Sanimax Energy Inc., DeForest Seminole Biodiesel, Bainbridge Soy Solutions, Milford SoyMor Biodiesel, LLC, Albert Lea Sunshine BioFuels, LLC, Camilla TPA Inc., Warren Trafigura AG, Stamford U.S. Biofuels, Inc., Rome United Oil Company, Pittsbourgh Valco Bioenergy, Harlingen Vanguard Synfuels, LLC, Pollock Vitol Inc., Houston Walsh Bio Diesel, LLC, Mauston Western Dubque Biodiesel, LLC, Farley Western Iowa Energy, LLC, Wall Lake Western Petroleum Company, Eden Prairie		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A941 AC & S Inc., Nitro BioPur Inc., Bethlehem Freedom Fuels LLC, Mason City Integrity Biofuels, Morristown Natural Biodiesel Plant LLC, Hayti Piedmont Biofuels Industrial LLC, Pittsboro Prairie Pride, Deerfield Southeast BioDiesel LLC, Charlotte Stepan Company, Northfield Yokaya Biofuels Inc., Ukiah		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive anti-dumping duty Additional code: A941 AC & S Inc., Nitro BioPur Inc., Bethlehem Freedom Fuels LLC, Mason City Integrity Biofuels, Morristown Natural Biodiesel Plant LLC, Hayti Piedmont Biofuels Industrial LLC, Pittsboro Prairie Pride, Deerfield Southeast BioDiesel LLC, Charlotte Stepan Company, Northfield Yokaya Biofuels Inc., Ukiah	£144.10 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive anti-dumping duty Additional code: A942 AG Processing Inc., Omaha Memphis Biofuels, LLC, Memphis Scott Petroleum, Itta Bena		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: A942 AG Processing Inc., Omaha Memphis Biofuels, LLC, Memphis Scott Petroleum, Itta Bena	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681
United States (US)	Definitive anti-dumping duty Additional code: C482 Organic Technologies, Coshocton (Ohio)		Conditions	Statutory Instruments 2019 No. 450	Footnotes
United States (US)	Definitive countervailing duty Additional code: C482 Organic Technologies, Coshocton (Ohio)	£198.33 / 1,000 kg (biodiesel content)		Statutory Instruments 2019 No. 450	TM681

Suspensions

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms	0.00%	Conditions	2020 No. 1431	Footnotes

Import VAT and excise

• Excise duties apply to the import of commodity 2710201121.

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
Areas subject to VAT or Excise (1400)	Value added tax Standard rate	20.00%			03020
Areas subject to VAT or Excise (1400)	Excises Additional code: X541 Excise - full, 541, unrebated heavy oil	£0.5295 / litre (l)			01541
Areas subject to VAT or Excise (1400)	Excises Additional code: X556 Excise - full, 556, rebated heavy oil, gas oil	£0.1018 / litre (l)			01556
Areas subject to VAT or Excise (1400)	Excises Additional code: X571 Excise - full, 571, biodiesel for non-road use	£0.1018 / litre (l)			01571
Areas subject to VAT or Excise (1400)	Excises Additional code: X572 Excise - full, 572, biodiesel blended with kerosene	0.00%			01572
Areas subject to VAT or Excise (1400)	Excises Additional code: X589 Excise - full, 589, biodiesel - pure biodiesel	£0.5295 / litre (l)			01589

Exporting from the UK

The commodity code for exporting and Intrastat reporting is 2710 2011.

This code only applies to consignments from Canada.

UK export controls

Country	Measure type	Duty rate	Conditions	Legal base	Footnotes
All countries (1011)	Export authorization (Dual use)		Conditions	R0428/09	EX005
All countries (1011)	Export control		Conditions	S.I. 2008/3231	EX001
North Korea (KP)	Export control on restricted goods and technologies		Conditions	S.I. 2019/411	EX008
Russia (RU)	Export control on restricted goods and technologies		Conditions	S.I. 2019/855	EX012

Check duties and customs procedures for exporting goods

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

• rules and restrictions
• tax and duty rates
• what exporting documents you need

This service is only available in the UK due to licencing restrictions;

Check how to export commodity goods (link opens in new tab)

Select a country to check which tariff treatments apply.

Origin allows for various policy measures to be implemented and for duties to be calculated.

There are two types of origin, subject to different rules, which may affect your trade.

Find out more about origin

Preferential rules of origin

Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.

Non-preferential rules of origin

Products with non-preferential rules of origin may incur commercial policy measures, such as:

• anti-dumping duties
• countervailing duties
• trade embargoes
• safeguarding measures
• quantitative restrictions
• tariff quotas

View rules for determining non-preferential origin (opens in new tab)

Notes for commodity 2710201121

Chapter notes

1. This chapter does not cover:

   • a. separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 2711;

   • b. medicaments of heading 3003 or 3004; or

   • c. mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.

2. References in heading 2710 to ‘petroleum oils and oils obtained from bituminous minerals’ include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3. For the purposes of heading 2710, ‘waste oils’ means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in note 2 to this chapter), whether or not mixed with water. These include:

   • a. such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);

   • b. sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and

   • c. such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading notes

1. For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

2. For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5.833 Kcal/kg.

3. For the purposes of subheadings 2707 10, 2707 20, 2707 30 and 2707 40, the terms ‘benzol (benzene)’, ‘toluol (toluene)’, ‘xylol (xylenes)’ and ‘naphthalene’ apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.

4. For the purposes of subheading 2710 12, ‘light oils and preparations’ are those of which 90% or more by volume (including losses) distil at 210°C (equivalent to the ASTM D 86 method).

5. For the purposes of the subheadings of heading 2710, the term ‘biodiesel’ means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable fats and oils whether or not used.

Additional chapter notes

1. For the purposes of code 2707 99 80 the term ‘phenols’ applies to products which contain more than 50% by weight of phenols.

2. For the purposes of heading 2710:

   • a. ‘special spirits’ (codes 2710 12 21 and 2710 12 25) means light oils as defined in subheading note 4 to this chapter, not containing any anti-knock preparations, and with a difference of not more than 60°C between the temperatures at which 5% and 90% by volume (including losses) distil;

   • b. ‘white spirit’ (code 2710 12 21) means special spirits as defined in paragraph (a) above with a flash-point higher than 21°C by the EN ISO 13736 method

   • c. ‘medium oils’ (codes 2710 19 11 to 2710 19 29) means oils and preparations of which less than 90% by volume (including losses) distils at 210°C and 65% or more by volume (including losses) distils at 250°C ISO 3405 method equivalent to the ASTM D 86 method);

   • d. ‘heavy oils’ (codes 2710 19 31 to 2710 19 99 and 2710 20 11 to 2710 20 90) means oils and preparations of which less than 65% by volume (including losses) distils at 250°C by the ISO 3405 method (equivalent to the ASTM D 86 method) or of which the distillation percentage at 250°C cannot be determined by that method;

   • e. ‘gas oils’ (codes 2710 19 31 to 2710 19 48 and 2710 20 11 to 2710 20 19) mean heavy oils as defined in paragraph (d) above of which 85% or more by volume (including losses) distils at 350°C ISO 3405 method (equivalent to the ASTM D 86 method);

   • f. ‘fuel oils’ (codes 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 mean heavy oils as defined in paragraph (d) above (other than gas oils as defined in paragraph (e) above) which, for a corresponding diluted colour C, have a viscosity V:

     • not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1% by the ISO 3987 method and the saponification index is less than 4 by the ISO 6293-1 or ISO 6293-2 method, (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply).

     • exceeding that shown in line II when the pour point is not less than 10°C by the ISO 3016 method.

     • exceeding that shown in line I but not exceeding that shown in line II when 25% or more by volume distils at 300°C by the ISO 3405 method (equivalent to the ASTM D 86 method) or, if less than 25% by volume distils at 300°C, when the pour point is higher than 10°C below zero by the ISO 3016 method. These provisions apply only to oils having a diluted colour C of less than 2.

     Diluted colour C / Viscosity V concordance table

     Colour (C)		0	0.5	1	1.5	2	2.5	3	3.5	4	4.5	5	5.5	6	6.5	7	7.5 and above
     Viscosity (V)	I	4	4	4	5.4	9	15.1	25.3	42.4	71.1	119	200	335	562	943	1580	2650
     	II	7	7	7	7	9	15.1	25.3	42.4	71.1	119	200	335	562	943	1580	2650

     The term ‘viscosity V’ means the ‘kinematic viscosity’ at 50°C expressed in 10-6 m² s-1 by the EN ISO 3104 method.

     The term ‘diluted colour C’ means the colour of a product, as determined by the ISO 2049 method (equivalent to the ASTM D 1 500 method), after one part of the product has been made up to 100 parts by volume with xylene, toluene or another suitable solvent. The colour must be determined immediately after dilution.

     The term “bio-components” means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE).

     Codes 2710 19 51 to 2710 19 67 and 2710 20 32 to 2710 20 38 cover only fuel oils of natural colour.

     These subheadings do not cover heavy oils defined in paragraph (d) above for which it is not possible to determine:

     • the distillation percentage at 250°C by the ISO 3405 method (equivalent to the ASTM D 186 method)(zero shall be deemed to be a percentage)

     • the kinematic viscosity at 50°C by the EN ISO 3104 method;

     • or the diluted colour C by the ISO 2049 method (equivalent to the ASTM D 1500 method).

     Such products fall in codes 2710 19 71 to 2710 19 99.

   • g. ‘containing biodiesel’ means that the products of subheading 2710 20 have a minimum content of biodiesel, i.e. mono-alkyl esters of fatty acids (FAMAE) of a kind used as a fuel, of 0.5% by volume (determination by the EN 14078 method).

3. For the purposes of heading 2712 the expression ‘crude petroleum jelly’ (code 2712 10 10) is to be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ISO 2049 method (equivalent to the ASTM D 1500 method).

4. For the purposes of codes 2712 90 31 to 2712 90 39, the term ‘crude’ is to be taken to apply to products:

   • a. with an oil content of 3.5% or higher, if their viscosity at 100°C is lower than 9x10-6 m² s-1 by the EN ISO 3104 method; or

   • b. of a natural colour higher than 3 by the ISO 2049 method (equivalent to the ASTM D 1500 method), if their viscosity at 100°C is 9x10-6 m² s-1 or higher by the EN ISO 3104 method.

5. For the purposes of heading 2710, 2711 and 2712, the term ‘specific process’ is to be taken to apply to the following operations:

   • a. vacuum distillation;

   • b. redistillation by a very thorough fractionation process;

   • c. cracking;

   • d. reforming;

   • e. extraction by means of selective solvents;

   • f. the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

   • g. polymerisation;

   • h. alkylation;

   • ij. isomerisation;

   • k. (in respect of products of codes 2710 19 31 to 2710 19 99 only) desulphurisation with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (EN ISO 20846, EN ISO 20884, or EN ISO 14596 or EN ISO 24260, EN ISO 20847 and EN ISO 8754 methods);

   • l. (in respect of products of heading 2710 only) deparaffining by a process other than filtering;

   • m. (in respect of products of codes 2710 19 31 to 2710 19 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 19 71 to 2710 19 99 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

   • n. (in respect of products of codes 2710 19 51 to 2710 19 67 only) atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 300°C by the ISO 3405 method (equivalent to the ASTM D 86 method);

   • o. (in respect of products of codes 2710 19 71 to 2710 19 99 only) treatment by means of a high frequency electrical brush-discharge;

   • p. solely for products under code 2712 9031: de-oiling by fractional crystallisation.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code	Description
TN200	The export of these items may be controlled under the Export Control Order 2008 as amended. Please refer to the Goods Checker to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN207	The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade.
TN701	According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
TN702	According to the Council Regulation (EU) No 1351/2014 (OJ L365, p. 46), the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploatation and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol. The prohibitions shall be without prejudice to the execution until 21 March 2015 of an obligation arising from a contract concluded before 20 December 2014, or by ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance. When related to the use in Crimea or Sevastopol, the prohibitions do not apply where there are no reasonable grounds to determine that the goods and technology or the services are to be used in Crimea or Sevastopol.

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