Import duty on motor oil in the UK

HS code

2710.19

UK codes

27

UK import duty

0% – 4%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Lubricating oils from petroleum, including motor oil, are 2710.19.

UK commodity codes under 2710.19

UK commodity codeDescriptionImport dutyVAT
2710 19 11Medium oils › For undergoing a specific process
2 full 10-digit codes
  • 2710 19 11 10 — Medium oils › For undergoing a specific process › Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  • 2710 19 11 90 — Medium oils › For undergoing a specific process › Other
0%conditions apply20%
2710 19 15Medium oils › For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11
2 full 10-digit codes
  • 2710 19 15 10 — Medium oils › For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11 › Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  • 2710 19 15 90 — Medium oils › For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11 › Other
0%conditions apply20%
2710 19 21Medium oils › For other purposes › Kerosene › Jet fuel
2 full 10-digit codes
  • 2710 19 21 10 — Medium oils › For other purposes › Kerosene › Jet fuel › Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  • 2710 19 21 90 — Medium oils › For other purposes › Kerosene › Jet fuel › Other
0%20%or 0% (VAT zero rate)
2710 19 25Medium oils › For other purposes › Kerosene › Other
2 full 10-digit codes
  • 2710 19 25 10 — Medium oils › For other purposes › Kerosene › Other › Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  • 2710 19 25 90 — Medium oils › For other purposes › Kerosene › Other › Other
4%20%
2710 19 29Medium oils › For other purposes › Other
2 full 10-digit codes
  • 2710 19 29 10 — Medium oils › For other purposes › Other › Sustainable aviation fuels that are paraffinic gasoils obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form or as included in a blend
  • 2710 19 29 90 — Medium oils › For other purposes › Other › Other
4%20%
2710 19 31 00Heavy oils › Gas oils › For undergoing a specific process0%conditions apply20%
2710 19 35 00Heavy oils › Gas oils › For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 310%conditions apply20%
2710 19 42Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Having a bio-based carbon content of at least 80 % by weight
3 full 10-digit codes
  • 2710 19 42 21 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Having a bio-based carbon content of at least 80 % by weight › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20 % of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Consigned from canada
  • 2710 19 42 29 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Having a bio-based carbon content of at least 80 % by weight › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20 % of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Other
  • 2710 19 42 90 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Having a bio-based carbon content of at least 80 % by weight › Other
0%20%
2710 19 44Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Other
4 full 10-digit codes
  • 2710 19 44 21 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Other › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20 % of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Consigned from canada
  • 2710 19 44 29 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Other › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20 % of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Other
  • 2710 19 44 33 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Other › Blends containing by weight 20 % or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
  • 2710 19 44 90 — Heavy oils › Gas oils › For other purposes › With a sulphur content not exceeding 0,001 % by weight › Other › Other
0%20%
2710 19 46Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight
4 full 10-digit codes
  • 2710 19 46 21 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20 % of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Consigned from canada
  • 2710 19 46 29 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20 % of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Other
  • 2710 19 46 33 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight › Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
  • 2710 19 46 90 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,001 % by weight but not exceeding 0,002 % by weight › Other
0%20%
2710 19 47Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight
4 full 10-digit codes
  • 2710 19 47 21 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20% of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Consigned from canada
  • 2710 19 47 29 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight › Paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin, in pure form; blends containing by weight more than 20% of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin › Other
  • 2710 19 47 33 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight › Blends containing by weight 20% or less of paraffinic gasoil obtained from synthesis and/or hydro-treatment, of non-fossil origin
  • 2710 19 47 90 — Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,002 % by weight but not exceeding 0,1 % by weight › Other
0%20%
2710 19 48 10Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,1 % by weight › With a sulphur content not exceeding 0,2 % by weight0%20%
2710 19 48 90Heavy oils › Gas oils › For other purposes › With a sulphur content exceeding 0,1 % by weight › Other2%20%
2710 19 51 00Heavy oils › Fuel oils › For undergoing a specific process0%conditions apply20%
2710 19 55 00Heavy oils › Fuel oils › For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 510%conditions apply20%
2710 19 62 00Heavy oils › Fuel oils › For other purposes › With a sulphur content not exceeding 0,1 % by weight2%20%
2710 19 66 00Heavy oils › Fuel oils › For other purposes › With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight2%20%
2710 19 67 00Heavy oils › Fuel oils › For other purposes › With a sulphur content exceeding 0,5 % by weight2%20%
2710 19 71 00Heavy oils › Lubricating oils; other oils › For undergoing a specific process0%conditions apply20%
2710 19 75 00Heavy oils › Lubricating oils; other oils › For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 710%conditions apply20%
2710 19 81Heavy oils › Lubricating oils; other oils › For other purposes › Motor oils, compressor lube oils, turbine lube oils
4 full 10-digit codes
  • 2710 19 81 20 — Heavy oils › Lubricating oils; other oils › For other purposes › Motor oils, compressor lube oils, turbine lube oils › Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>- 90 % or more by weight of saturates, and<br>- not more than 0,03 % by weight of sulphur,<br>and with a<br>- viscosity index of 80 or more, but less than 120, and a <br>kinematic viscosity of 5,0 cst at 100 °c or more, but not more than 13,0 cst at 100 °c<br>
  • 2710 19 81 30 — Heavy oils › Lubricating oils; other oils › For other purposes › Motor oils, compressor lube oils, turbine lube oils › Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>and with a<br>-viscosity index of 80 or more, but less than 120, and a<br>kinematic viscosity less than 5,0 cst at 100°c or more than 13,0 cst at 100°c
  • 2710 19 81 40 — Heavy oils › Lubricating oils; other oils › For other purposes › Motor oils, compressor lube oils, turbine lube oils › Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>with a viscosity index of 120 or more
  • 2710 19 81 90 — Heavy oils › Lubricating oils; other oils › For other purposes › Motor oils, compressor lube oils, turbine lube oils › Other
2%20%
2710 19 83 00Heavy oils › Lubricating oils; other oils › For other purposes › Hydraulic oils2%20%
2710 19 85 00Heavy oils › Lubricating oils; other oils › For other purposes › White oils, liquid paraffin2%20%
2710 19 87 00Heavy oils › Lubricating oils; other oils › For other purposes › Gear oils and reductor oils2%20%
2710 19 91 00Heavy oils › Lubricating oils; other oils › For other purposes › Metal-working compounds, mould-release oils, anti-corrosion oils2%20%
2710 19 93 00Heavy oils › Lubricating oils; other oils › For other purposes › Electrical insulating oils2%20%
2710 19 99Heavy oils › Lubricating oils; other oils › For other purposes › Other lubricating oils and other oils
5 full 10-digit codes
  • 2710 19 99 20 — Heavy oils › Lubricating oils; other oils › For other purposes › Other lubricating oils and other oils › Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (hpc), containing: - not more than 1 mg/kg of sulphur - more than 99% by weight of saturated hydrocarbons - more than 75% by weight of n- and iso-paraffinic hydrocarbons with a carbon chain length of 18 or more but not more than 50; and - a kinematic viscosity at 40°c of more than 6,5 mm²/s, or - a kinematic viscosity at 40°c of more than 11 mm²/s with a viscosity index of 120 or more
  • 2710 19 99 40 — Heavy oils › Lubricating oils; other oils › For other purposes › Other lubricating oils and other oils › Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>- 90 % or more by weight of saturates, and<br>- not more than 0,03 % by weight of sulphur,<br>and with a<br>- viscosity index of 80 or more, but less than 120, and a <br>kinematic viscosity of 5,0 cst at 100 °c or more, but not more than 13,0 cst at 100 °c<br>
  • 2710 19 99 50 — Heavy oils › Lubricating oils; other oils › For other purposes › Other lubricating oils and other oils › Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>and with a<br>-viscosity index of 80 or more, but less than 120, and a<br>kinematic viscosity less than 5,0 cst at 100°c or more than 13,0 cst at 100°c
  • 2710 19 99 60 — Heavy oils › Lubricating oils; other oils › For other purposes › Other lubricating oils and other oils › Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing:<br>-90 % or more by weight of saturates, and<br>-not more than 0,03 % by weight of sulphur,<br>with a viscosity index of 120 or more
  • 2710 19 99 90 — Heavy oils › Lubricating oils; other oils › For other purposes › Other lubricating oils and other oils › Other
2%20%

Import duty on motor oil by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

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Frequently asked questions

Q1What is the UK commodity code for motor oil?
It depends on the product’s details: 27 UK codes sit under HS 2710.19. The table on this page lists each one with its duty.
Q2What is the import duty on motor oil in the UK?
Between 0% – 4%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported motor oil?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (2710.19) are the same. The US adds its own digits and rates: see the US HTS code for motor oil.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.