HS 271019 · Other petroleum oils
Get the code right at quotation time, not at customs.
Misclassifying HS 271019 on the commercial invoice walks the cargo into the wrong duty rate, the wrong rebate column, and a customs hold that costs days of demurrage to clear. This page gives you the WCO heading, the product it most often covers, the China VAT export rebate rate, the US Section 301 status, the supplier provinces that ship it, and practitioner buying notes for first-time importers.
For an explanation of how the WCO Harmonized System is structured, what each digit means, and why misclassification is the most common landed-cost error first-time buyers make, see the HS code glossary entry.
Key facts
The numbers a buyer needs at the quotation stage. Verify each against the live source before invoicing; rates and rebate columns move.
| WCO heading | Other petroleum oils and oils from bituminous minerals (other than crude) |
|---|---|
| Chapter | 27, Mineral fuels and oils |
| Industry segment | Industrial chemicals |
| Chinese name | 其他石油油（非原油） |
| China VAT export rebate | 0% Source: China State Taxation Administration (国家税务总局), 2025 schedule. Subject to change. |
| US Section 301 | 25% Source: USTR Section 301 List 1 / 2 / 3 / 4. Verify against the current schedule. |
| Major Chinese supplier provinces | Shandong, Liaoning, Guangdong, Zhejiang |
Buying notes
Catchall for diesel, jet fuel, kerosene, gas oil, lubricant base oil, and bituminous-mineral derivatives below crude. Chinese refining concentrates around Sinopec / PetroChina majors plus the Shandong independents (the "teapot" refiners). FOB China cargo is competitive on Asian arbitrage windows but watch the export quota: China runs an annual export-quota system on refined products and the spot quota allocations move month-to-month. Section 301 25%.
Common end uses
The applications that drive most of the global tonnage under this code.
- Diesel for heavy transport and industrial generators
- Jet fuel for aviation
- Lubricant base oil (Group I to III)
- Kerosene for heating and lighting
- Gas oil for marine and power generation
Where to read next
For the structure of the HS / Harmonized System, what each digit means, and why misclassification costs landed-cost margin, see the HS code glossary entry.
Need a quote on this code? Send us the HS code, the destination port, and the tonnage and we will quote FOB China and CIF / DDP landed including the current Section 301 and rebate position.
Read next
Other codes in the same chapter and the references behind them
HS Code
HS 271312 Petroleum coke (calcined)
Chapter 27, Petroleum coke (calcined). China VAT rebate 0%.
HS Code
HS 281512 Caustic soda lye (liquid 50%)
Chapter 28, Caustic soda lye (liquid 50%). China VAT rebate 0%.
HS Code
HS 151800 Chemically modified animal / vegetable oils
Chapter 15, Chemically modified animal / vegetable oils. China VAT rebate 9%.
HS Code
HS 382440 Concrete and mortar additives
Chapter 38, Concrete and mortar additives. China VAT rebate 9%.
Glossary
HS Code, Harmonized System Code
A six-digit international product classification code used by customs authorities worldwide to identify goods, assess duties, and apply trade controls. Countries extend the six-digit base with additional digits for tariff and statistical purposes (10-digit HTS in the US, 8-digit CN code in the EU, 10-digit AHECC in Australia).
Glossary
Section 301, Section 301 Tariffs
Additional tariffs imposed by the United States on Chinese-origin goods under Section 301 of the Trade Act of 1974. The current List 1, 2, 3, and 4A tariffs add 7.5 to 25 percent on top of the standard MFN duty rate, applied at HS-code level.
Free download
Free PDF: thirty-point factory audit checklist used on every chemical-park site visit, mapped against the HS-code-leading Chinese producers.