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Chapter-27 Mineral fuels mineral oils and products of their distillation, bituminous substances; mineral waxes of Year 2008 - 09.




Hs Code Description

Sri Lanka Hs Code - 2701 : MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

270111 Anthracite, whether or not pulverised, non-agglomerated
270112Bituminous coal, whether or not pulverised, non-agglomerated
270119Coal, whether or not pulverised, non-agglomerated (excl. anthracite and bituminous coal)
270120Briquettes, ovoids and similar solid fuels manufactured from coal

Sri Lanka Hs Code - 2702 : Lignite, whether or not agglomerated, excluding jet


270210Lignite, whether or not pulverised, non-agglomerated (excl. jet)
270220Agglomerated lignite (excl. jet)

Sri Lanka Hs Code - 2703 : Peat ( incl peat litter ), whether or not agglomerated


270300Peat, incl. peat litter, whether or not agglomerated

Sri Lanka Hs Code - 2704 : Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon


270400Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon

Sri Lanka Hs Code - 2705 : Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons


270500Coal gas, water gas, producer gas, lean gas and similar gases (excl. petroleum gases and other gaseous hydrocarbons)

Sri Lanka Hs Code - 2706 : Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars


270600Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, incl. reconstituted tars

Sri Lanka Hs Code - 2707 : Oils and other products of the distillation of high temperature coal tar; similar products


270710Benzol "benzene" containing > 50% of benzene (excl. chemically defined)
270720Toluol "toluene" containing > 50% of toluene (excl. chemically defined)
270730Xylol "xylenes" containing > 50% of xylenes (excl. chemically defined)
270740Naphthalene containing > 50% of naphthalene (excl. chemically defined)
270750Aromatic hydrocarbon mixtures of which >= 65% by volume, incl. losses, distils at 250°C by the ASTM D 86 method (excl. chemically defined compounds)
270791Creosote oils (excl. chemically defined)
270799Oils and other products of the distillation of high temperature coal tars; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents (excl. chemically-defined compounds, benzol "benzene", toluol "toluene", xylol "xylenes", naphthalene, aromatic hydrocarbon mixtures of subheading 2707.50, and creosote oils)

Sri Lanka Hs Code - 2708 : Pitch and pitch coke, obtained from coal tar or from other mineral tars


270810Pitch obtained from coal tar or from other mineral tars
270820Pitch coke obtained from coal tar or from other mineral tars

Sri Lanka Hs Code - 2709 : Petroleum oils and oils obtained from bituminous minerals, crude


270900Petroleum oils and oils obtained from bituminous minerals, crude

Sri Lanka Hs Code - 2710 : Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations; waste oils


271011Light oils and preparations, of petroleum or bituminous minerals which >= 90% by volume "incl. losses" distil at 210°C "ASTM D 86 method"
271019Medium oils and preparations, of petroleum or bituminous minerals, n.e.s.
271091Waste oils containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs]
271099Waste oils containing mainly petroleum or bituminous minerals (excl. those containing polychlorinated biphenyls [PCBs], polychlorinated terphenyls [PCTs] or polybrominated biphenyls [PBBs])

Sri Lanka Hs Code - 2711 : Petroleum gases and other gaseous hydrocarbons


271111Natural gas, liquefied
271112Propane, liquefied
271113Butanes, liquefied (excl. of a purity of >= 95% of N-butane or isobutane)
271114Ethylene, propylene, butylene and butadiene, liquefied (excl. ethylene of a purity of >= 95% and propylene, butylene and butadiene of a purity of >= 90%)
271119Gaseous hydrocarbons, liquefied, n.e.s. (excl. natural gas, propane, butane, ethylene, propylene, butylene and butadiene)
271121Natural gas in gaseous state
271129Hydrocarbons in gaseous state, n.e.s. (excl. natural gas)

Sri Lanka Hs Code - 2712 : Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, etc


271210Petroleum jelly
271220Paraffin wax containing < 0,75% by weight of oil
271290Paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured (excl. petroleum jelly and paraffin wax containing < 0,75% by weight of oil)
271311Petroleum coke, non-calcined
271312Petroleum coke, calcined
271320Petroleum bitumen
271390Residues of petroleum oil or of oil obtained from bituminous minerals (excl. petroleum coke and petroleum bitumen)
271410Bituminous or oil-shale and tar sands
271490Bitumen and asphalt, natural; asphaltites and asphaltic rocks
271500Bituminous mastics, cut-backs and other bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch
271600Electrical energy



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What is New?

Date: 01-04-2026
Notification No. 12/2026–Customs
Seeks to exempt BCD on certain commodities

Date: 01-04-2026
Notification No. 13/2026–Customs
Seeks to exempt AIDC on certain commodities

Date: 30-03-2026
Notification No. 08/2026-Customs
Seeks to further amend notification 45/2017-Customs dated 30.06.2017

Date: 27-03-2026
Notification No. 05/2026-Central Excise
Corrigendum to Notification No. 06/2026-Central Excise dated 26.03.2026

Date: 27-03-2026
Corrigendum
Corrigendum to Notification No. 11/2026-Central Excise dated 26.03.2026

Date: 26-03-2026
Notification No. 11/2026-Central Excise
Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports

Date: 26-03-2026
Notification No. 12/2026-Central Excise
Seeks to amend notification No.4/2019-Central Excise to exclude the provisions of the notification on petrol and diesel when cleared for exports.

Date: 26-03-2026
Notification No. 13/2026- Central Excise
Seeks to rescinderst while notification

Date: 26-03-2026
Notification No. 06/2026-Central Excise
Seeks to levy Special Additional Excise Duty on export of petrol and diesel.

Date: 26-03-2026
Notification No. 07/2026-Central Excise
Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it



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