Chapter 27 — Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Nepal Customs Tariff 2026/27 import duty rates and 62 HS code lines for Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes (Section V — Mineral products). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

Search all HS codes Import duty calculator

27.01 — Coal; briquettes, ovoids and similar solid fuels manufactured from coal

HS code	Description	Unit	General duty	SAARC duty
2701.11.00	Anthracite	kg	5%	5%
2701.12.00	Bituminous coal	kg	5%	5%
2701.19.00	Coal, whether or not pulverised, but not agglomerated — Other coal	kg	5%	5%
2701.20.00	Briquettes, ovoids and similar solid fuels manufactured from coal	kg	5%	5%

27.02 — Lignite, whether or not agglomerated, excluding jet

HS code	Description	Unit	General duty	SAARC duty
2702.10.00	Lignite, whether or not pulverised, but not agglomerated	kg	5%	5%
2702.20.00	Agglomerated lignite	kg	5%	5%

27.03 — Peat (including peat litter), whether or not agglomerated

HS code	Description	Unit	General duty	SAARC duty
2703.00.00	Peat (including peat litter), whether or not agglomerated.	kg	5%	5%

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

HS code	Description	Unit	General duty	SAARC duty
2704.00.00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.	kg	5%	5%

27.05 — Coalgas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons

HS code	Description	Unit	General duty	SAARC duty
2705.00.00	Coalgas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.	kg	5%	5%

27.06 — Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars

HS code	Description	Unit	General duty	SAARC duty
2706.00.00	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.	kg	5%	5%

27.07 — Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents

HS code	Description	Unit	General duty	SAARC duty
2707.10.00	Benzol (benzene)	kg	5%	5%
2707.20.00	Toluol (toluene)	kg	5%	5%
2707.30.00	Xylol (xylenes)	kg	5%	5%
2707.40.00	Naphthalene	kg	5%	5%
2707.50.00	Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)	kg	5%	5%
2707.91.00	Creosote oils	kg	5%	5%
2707.99.00	Other	kg	5%	5%

27.08 — Pitch and pitch coke, obtained from coal tar or from other mineral tars

HS code	Description	Unit	General duty	SAARC duty
2708.10.00	Pitch	kg	15%	7.25%
2708.20.00	Pitch coke	kg	15%	7.25%

27.09 — Petroleum oils and oils obtained from bituminous minerals, crude

HS code	Description	Unit	General duty	SAARC duty
2709.00.00	Petroleum oils and oils obtained from bituminous minerals, crude.	kg/ltr	10%	6%

27.10 — Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparation; waste oils

HS code	Description	Unit	General duty	SAARC duty
2710.12.10	Motor Spirit (Petrol)	KL	Per KL Rs. 25200	Per KL Rs. 25200
2710.12.20	Hexsen (food grade)	KL	Per KL Rs. 25200	Per KL Rs. 25200
2710.12.90	Light oils and preparations — Other	KL	Per KL Rs. 25200	Per KL Rs. 25200
2710.19.10	Kerosene (Superior Kerosene Oil)	KL	Per KL Rs. 12000	Per KL Rs. 12000
2710.19.20	Avaiation Turbine Fuel	KL	Per KL Rs. 2100	Per KL Rs. 2100
2710.19.30	High Speed Diesel	KL	Per KL Rs12000	Per KL Rs. 12000
2710.19.40	Light Diesel Oil	KL	Per KL Rs. 440	Per KL Rs. 440
2710.19.50	Fuel Oil (Furnace Oil)	kg/ltr	5%	5%
2710.19.60	Base Oil (to be used in the manufacture of lubricants)	kg/ltr	30%	30%
2710.19.70	Jute batching oil and Textile Oil	kg/ltr	15%	15%
2710.19.80	Lubricating Oil	kg/ltr	30%	30%
2710.19.91	Spindle Oil	kg/ltr	15%	15%
2710.19.92	Transformer Oil	kg/ltr	15%	15%
2710.19.93	Mineral Turpentine Oil	kg/ltr	15%	15%
2710.19.94	Rubber Processing Oil	kg/ltr	20%	20%
2710.19.95	Liquid Parafin Oil	kg/ltr	15%	15%
2710.19.96	White Oil	kg/ltr	20%	20%
2710.19.99	Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils — Other	kg/ltr	30%	30%
2710.20.00	Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils	kg/ltr	30%	30%
2710.91.00	Containjng polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	kg/ltr	30%	11.25%
2710.99.00	Waste Oils — Other	kg/ltr	30%	11.25%

27.11 — Petroleum gases and other gaseous hydrocarbons

HS code	Description	Unit	General duty	SAARC duty
2711.11.00	Natural gas	kg	10%	10%
2711.12.10	For refrigerant (R-290)	kg	15%	14%
2711.12.90	Propane — Other	kg	15%	14%
2711.13.10	Butane (R-600) and Iso-Butane (R-600A) used in refrigerant	kg	15%	14%
2711.13.90	Butanes and Iso-Butanes other than refrigerants	kg	15%	14%
2711.14.00	Ethylene, propylene, butylene et butadiene	kg	15%	14%
2711.19.10	Liquefied Petroleum Gas(L.P.G.)	kg	5%	5%
2711.19.90	Liquefied — Other	kg	15%	14%
2711.21.00	Natural gas	kg	10%	10%
2711.29.00	In gaseous state — Other	kg	15%	14%

27.12 — Petroleum jelly; paraffin 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

HS code	Description	Unit	General duty	SAARC duty
2712.10.00	Petroleum jelly	kg	10%	6%
2712.20.00	Paraffin wax containing by weight less than 0.75% of oil	kg	10%	6%
2712.90.00	Other	kg	10%	6%

27.13 — Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

HS code	Description	Unit	General duty	SAARC duty
2713.11.00	Not calcined	kg	5%	5%
2713.12.00	Calcined	kg	5%	5%
2713.20.00	Petroleum bitumen	kg	15%	7.25%
2713.90.00	Other residues of petroleum oils or of oils obtained from bituminous mineral	kg	15%	7.25%

27.14 — Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

HS code	Description	Unit	General duty	SAARC duty
2714.10.00	Bitumious or oil shale and tar sands	kg	15%	7.25%
2714.90.00	Other	kg	15%	7.25%

27.15 — Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

HS code	Description	Unit	General duty	SAARC duty
2715.00.00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).	kg	15%	7.25%

27.16 — Electrical energy

HS code	Description	Unit	General duty	SAARC duty
2716.00.00	Electrical energy.	MWH	Free	Free

Chapter 27 legal notes

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 27.11; (b) Medicaments of heading 30.03 or 30.04; or (c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05. 2.- References in heading 27.10 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 27.10, “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 or 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 according to the ISO 3405 method (equivalent to the ASTM D 86 method). 5.- For the purposes of the subheadings of heading 27.10, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

← All chapters of the Nepal Customs Tariff 2026/27