This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

India Customs Tariff for HS Code 270900

Oils; petroleum oils and oils obtained from bituminous minerals, crude

India Finance Act 2026 — Fifth Schedule tariff amendments

84 official source entries are searchable. Checked 2026-09-22; edition published 2026-03-30.

Selected enacted amendments: the Fifth Schedule replaces First Schedule column (4) entries with effect from 1 May 2026. Original heading, subheading and tariff-item scopes are preserved. This is not the complete Indian tariff or the applied shipment duty. The CBIC tariff download inspected separately is dated 31 December 2023; it is not presented as a current consolidated schedule. No exemption, origin preference or total tax is inferred.

Official schedule and source documentation

Official entries matching 270900

2709 00 10

Finance Act 2026 — Fifth Schedule amendment to First Schedule column (4)

for the entry in column (4) occurring against tariff item 2709 00 10, the entry “Re 1 per tonne” shall be substituted

Statutory column (4) replacement, effective 1 May 2026 under section 152(c)(ii): Re 1 per tonne

Source notes and context notes

This is an adopted statutory amendment, not a consolidated effective import duty. Exemption notifications, origin preferences, surcharges, IGST, trade remedies and later amendments require separate checking.
Section 152(c)(ii) expressly gives 1 May 2026 as the effective date for the Fifth Schedule.
Source scope: tariff item 2709 00 10; Gazette PDF page 119

Official source for this code

WITS 2023 historical MFN average

Reported average: 0%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 2. Excluded from the average: 1.

Reported ad-valorem range: 0%–0%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment. 1 national lines are not included in the reported ad-valorem average; specific or otherwise unavailable duties must be checked separately.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for India

India HS Code 270900: 0.00% (2023 MFN average; partial coverage)

The source reports an indicative HS6 MFN average of 0.00% (2023 MFN average; partial coverage) for Oils; petroleum oils and oils obtained from bituminous minerals, crude.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Browse chapter 27 Search parent HS 270900 Request import report

Customs tariff summary

Country: India
HS / tariff code: 270900
Description: Oils; petroleum oils and oils obtained from bituminous minerals, crude
Chapter: 27 —
Heading: 2709
Subheading: 270900
Indicative MFN HS6 average: 0.00% (2023 MFN average; partial coverage)
VAT / tax: Check local VAT and excise rules for the import destination.
Unit / basis: Not listed in this tariff line
Source / vintage: WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

0.00% (2023 MFN average; partial coverage)

Import permission

not assessed

Import planning

Need a landed cost report for this HS code?

Request a one-page research summary with source checks, landed-cost inputs, and points to verify for HS code 270900 in India.

Get report

Details

HS Code: 270900
Chapter: 27 —
Heading: 2709
Subheading: 270900

Compare HS code 270900 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaSearch parent HS 270900 United Arab EmiratesSearch parent HS 270900 OmanSearch parent HS 270900 QatarSearch parent HS 270900 KuwaitSearch parent HS 270900 BahrainSearch parent HS 270900

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.