HS code 2710 19 42: Vacuum gas oil

HS code 2710 19 42 covers vacuum gas oil in chapter 27 (mineral fuels, mineral oils and waxes). Total import duty is about 21.24% of the import value; DGFT import policy: STE.

Total import dutyabout 21.24%
Basic customs duty2.5%
IGST18%
Import policySTE
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

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Key facts

Tariff item (8-digit HS code)2710 19 42
DescriptionVacuum gas oil
Chapter27: Mineral fuels, mineral oils and waxes
Heading2710: Other
Unitkg.
Basic customs duty (tariff rate)5%
Basic customs duty charged2.5%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 21.24% of the import value
DGFT import policySTE
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹21,240 duty on every ₹1,00,000 of import value (CIF).
  • Includes the reduced rate of notification 45/2025-Customs, S. No. 92 (as amended).

DGFT import and export policy

  • Import: STE.
  • Export: Free.

India's imports and exports

  • India imported 1,147,240 tonnes in 2025-26 (up 57.1% on 2024-25) under tariff item 27101942, “Vacuum gas oil”.
  • India exported 105,967 tonnes in 2025-26 (down 79.6% on 2024-25) under tariff item 27101942, “Vacuum gas oil”.

Questions about HS code 2710 19 42

What is the import duty on HS code 2710 19 42 in India?

About 21.24% of the import value: basic customs duty 2.5%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.

Is the import of vacuum gas oil free in India?

DGFT import policy for HS code 2710 19 42 is STE, so check the conditions before you import.

Can vacuum gas oil be exported from India?

DGFT export policy for HS code 2710 19 42 is Free.

Other lines under heading 2710

2710 12 21: Light naphtha2710 12 22: Heavy naphtha2710 12 29: Full range naphtha2710 12 31: Solvent 60/802710 12 32: Solvent 50/1202710 12 39: Solvent 145/2052710 12 41: Motor gasoline conforming to standard IS 27962710 12 42: E 20 fuel conforming to standard IS 170212710 12 43: E 12 fuel conforming to standard IS 175862710 12 44: E 15 fuel conforming to standard IS 175862710 12 49: M15 fuel conforming to standard IS 170762710 12 50: Aviation gasoline conforming to standard IS 16042710 12 90: Light oils and preparations: other2710 19 20: Solvent 125/240 (petroleum hydrocarbon solvent) as2710 19 31: Kerosene intermediate2710 19 32: Kerosene conforming to standard IS 14592710 19 39: Aviation turbine fuels, kerosene type conforming t2710 19 41: Gas oil2710 19 43: Light diesel oil conforming to standard IS 157702710 19 44: Automotive diesel fuel, not containing biodiesel c

Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.