| section 05 | Mineral products |
| chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
| 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: |
| －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 | －－Light oils and preparations: |
| －－－Petroleum spirits: |
| －－－－Used as fuel for internal combustion piston engines |