| 27.01 | | Coal, whether or not pulverised, but not agglomerated |
| 2701.12 | 011 | -- Coking coal, heavy |
| 2701.12 | 091 | -- Coking coal, heavy |
| 2701.20 | 000 | Briquettes, ovoids and similar solid fuels manufactured from coal |
| 27.02 | | Lignite, whether or not agglomerated, excluding jet |
| 2702.10 | 000 | Lignite, whether or not pulverised, but not agglomerated |
| 2703.00 | 000 | Peat (including peat litter), whether or not agglomerated |
| 2704.00 | | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon |
| 2705.00 | 000 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons |
| 2706.00 | 000 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars |
| 27.08 | | Pitch and pitch coke, obtained from coal tar or from other mineral tars |
| 2709.00 | | Petroleum oils and oils obtained from bituminous minerals, crude |
| 2709.00 | 100 | - Intended for cracking at pyrolytic furnaces in olefin production facilities, principally used in the manufacture of ethylene, to manufacture ethylene, propylene, butylene, butadiene, benzene, toluene, xylenes or petroleum resins |
| 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 preparations; waste oils |
| 27.10 | | 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 |
| 2710.12 | | 1 Petroleum oils and oils obtained from bituminous minerals, including those containing less than 5% by weight of goods other than petroleum oils and oils obtained from bituminous minerals |
| 2710.12 | 120 | B Of which the fraction 5% to 95% by volume including distillation loss distils within not more than 2?, when determined by the testing method for distillation stipulated by a Cabinet Order, other than mixed alkylenes with a very low degree of polymerisation |
| 2710.12 | | -- For aviation use, including products not containing antiknock preparations |
| 2710.19 | | 1 Petroleum oils and oils obtained from bituminous minerals, including those containing less than 5% by weight of goods other than petroleum oils and oils obtained from bituminous minerals |
| 2710.19 | | (a) Intended for use as raw materials in refining, including those manufactured from the oil under the supervision of the Customs |
| 2710.19 | | (b) Intended for use in agriculture, forestry and fishery, having a specific gravity of not less than 0.83 at 15? and a flash point not exceeding 130? when arrived at Japan or when mixed with other petroleum oils by the method stipulated in a Cabinet Order |
| 2710.19 | | (a) Intended for use as raw materials in refining, including those manufactured from the oil under the supervision of the Customs |
| 2710.19 | | (4) Lubricating oils, including liquid paraffin |