Chapter 27Last updated May 5, 2026

Chapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes (Sri Lanka Customs 2026)

66 tariff codes · Sri Lanka Customs Tariff 2026

Sri Lanka Chapter 27 covers petroleum products, natural gas, coal, LPG, lubricants and related mineral fuels. Import duties under this chapter are dominated by the Special Commodity Levy (SCL) which applies in lieu of standard CID for most fuel items. Diesel, petrol and bunker fuel are subject to SCL-only treatment. PAL and VAT apply on top. Exchange rate risk is high given these are USD-denominated bulk commodities. Check the FTA columns - few fuels qualify for preferential rates under ISFTA or PSFTA.

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HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
27.01Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
2701.11	Anthracite	kg	-	Free	-	Ex	-	-	Ex	18%
2701.12	Bituminous coal	kg	-	Free	-	Ex	-	-	Ex	18%
2701.19	Other coal	kg	-	Free	-	Ex	-	-	Ex	18%
2701.20	Briquettes, ovoids and similar solid fuels manufactured from coal	kg	-	Free	-	Ex	-	-	2.5%	18%
27.02Lignite, whether or not agglomerated, excluding jet.
2702.10	Lignite, whether or not pulverized, but not agglomerated	kg	-	Free	-	Ex	-	-	2.5%	18%
2702.20	Agglomerated lignite	kg	-	Free	-	Ex	-	-	2.5%	18%
27.03Peat (including peat litter), whether or not agglomerated.
2703.00	Peat (including peat litter), whether or not agglomerated.	kg	-	Free	-	10%	-	-	2.5%	18%
27.04Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
2704.00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.	kg	-	Free	-	10%	-	-	2.5%	18%
27.05Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
2705.00	Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.	kg	-	Free	-	Ex	-	-	2.5%	18%
27.06Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.
2706.00	Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.	kg	-	Free	-	10%	-	-	2.5%	18%
27.07Oils 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.
2707.10	Benzol (benzene)	kg	-	Free	-	Ex	-	-	2.5%	18%
2707.20	Toluol (toluene)	kg	-	Free	-	Ex	-	-	2.5%	18%
2707.30	Xylol (xylenes)	kg	-	Free	-	10%	-	-	2.5%	18%
2707.40	Naphthalene	kg	-	Free	-	10%	-	-	2.5%	18%
2707.50	Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the ISO 3405 method (equivalent to the ASTM D86 method)	kg	-	Free	-	10%	-	-	2.5%	18%
2707.91	Creosote oils	kg	-	Free	-	10%	-	-	2.5%	18%
2707.99	Other	kg	-	Free	-	10%	-	-	2.5%	18%
27.08Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10	Pitch	kg	-	Free	-	Ex	-	-	2.5%	18%
2708.20	Pitch coke	kg	-	Free	-	Ex	-	-	2.5%	18%
27.09Petroleum oils and oils obtained from bituminous minerals, crude
2709.00.10	Petroleum oils	kg	-	Free	-	2.5%	-	-	Ex	Ex
2709.00.90	Other	kg	-	Free	-	Ex	-	-	2.5%	18%
27.10Petroleum 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.
2710.12	Light oils and preparations :	-	-	-	-	-	-	-	-	-
2710.12.10	Aviation spirit	kg	L	Free	-	Ex	-	-	Ex	Ex
2710.12.20	Petrol :	-	-	-	-	-	-	-	-	-
2710.12.21	Petrol having Octane number of 92	kg	L	Rs.50/= per l	Rs.72/= per litre	Ex	-	-	Ex	18%
2710.12.22	Petrol having Octane number of 95	kg	L	Rs.50/= per l	Rs.72/= per litre	Ex	-	-	Ex	18%
2710.12.29	Other	kg	L	Rs.50/= per l	Rs.72/= per litre	Ex	-	-	Ex	18%
2710.12.30	Motor spirit other than petrol	kg	L	Free	-	7.5%	-	-	Ex	18%
2710.12.40	Spirit type jet fuel	kg	L	Free	-	7.5%	-	-	Ex	Ex
2710.12.90	Other	kg	L	30%	-	7.5%	-	-	Ex	18%
2710.19	Other :	-	-	-	-	-	-	-	-	-
2710.19.10	Kerosene other than kerosene type jet fuel	kg	L	Free	-	Ex	-	-	Ex	Ex
2710.19.20	Kerosene type jet fuel	kg	L	Free	-	Ex	-	-	Ex	Ex
2710.19.30	Other medium oils and preparations	kg	L	30%	-	7.5%	-	-	Ex	18%
2710.19.40	Gas oil / Diesel :	-	-	-	-	-	-	-	-	-
2710.19.41	Super Diesel that contains sulphur not exceeding 10 mg/kg (ppm)	kg	L	Rs.25/= per l	Rs.57/= per litre	Ex	-	-	Ex	18%
2710.19.42	Other Diesel that contains sulphur exceeding 10 mg/kg (ppm) but not exceeding 500mg/ kg (ppm)	kg	L	Rs.25/= per l	Rs.50/= per litre	Ex	-	-	Ex	18%
2710.19.49	Other	kg	L	Rs.25/= per l	Rs.57/= per litre	Ex	-	-	Ex	18%
2710.19.50	Narrow boiling range oils of distillation range not exceeding a span of 500 C and the flash point above 70 °C	kg	-	Free	-	7.5%	-	-	Ex	18%
2710.19.60	Fuel oil	kg	L	Free	-	7.5%	-	-	Ex	Ex
2710.19.70	Lubricating oils (Base-oils) for the preparation of lubricants	kg	L	20% or Rs.150/= per kg	16% or Rs.110/= per kg	10%	-	-	2.5%	18%
2710.19.80	Lubricants	kg	L	20% or Rs.200/= per kg	25% or Rs.250/= per kg	10%	-	-	2.5%	18%
2710.19.90	Other	kg	L	30%	-	7.5%	-	-	Ex	18%
2710.20	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	-	Rs.15/= per l	-	7.5%	-	-	Ex	18%
2710.91	Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)	kg	B	20%	-	Ex	-	-	Ex	18%
2710.99	Other	kg	L	20%	-	7.5%	-	-	Ex	Con
27.11Petroleum gases and other gaseous hydrocarbons.
2711.11	Natural gas	kg	L	Free	-	Ex	-	-	2.5%	18%
2711.12	Propane	kg	L	Free	-	Ex	-	-	2.5%	18%
2711.13	Butanes	kg	L	Free	-	10%	-	-	2.5%	18%
2711.14	Ethylene, propylene, butylene and butadiene	kg	L	Free	-	10%	-	-	2.5%	18%
2711.19	Other :	-	-	-	-	-	-	-	-	-
2711.19.10	Liquefied Petroleum Gas	kg	L/S	Free	-	Ex	-	-	Ex	18%
2711.19.90	Other	kg	L	Free	-	Ex	-	-	2.5%	18%
2711.21	Natural gas	kg	L	Free	-	Ex	-	-	2.5%	18%
2711.29	Other	kg	L	Free	-	Ex	-	-	2.5%	18%
27.12Petroleum jelly; paraffin wax, micro- crystalline 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.
2712.10	Petroleum jelly	kg	-	Free	-	10%	-	-	2.5%	18%
2712.20	Paraffin wax containing by weight less than 0.75% of oil	kg	-	Free	-	10%	-	-	2.5%	18%
2712.90	Other	kg	-	Free	-	10%	-	-	2.5%	18%
27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
2713.11	Not calcined	kg	-	20%	-	Ex	-	-	2.5%	18%
2713.12	Calcined	kg	-	20%	-	Ex	-	-	2.5%	18%
2713.20	Petroleum bitumen	kg	L	Free	-	Ex	-	-	Ex	18%
2713.90	Other residues of petroleum oils or of oils obtained from bituminous minerals	kg	-	20%	-	Ex	-	-	2.5%	Con
27.14Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks (+).
2714.10	Bituminous or oil shale and tar sands	kg	-	Free	-	Ex	-	-	Ex	18%
2714.90	Other	kg	-	Free	-	Ex	-	-	Ex	18%
27.15Bituminous 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).
2715.00	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	-	20%	-	10%	-	-	2.5%	18%
27.16Electrical energy. (optional heading)
2716.00	Electrical energy. (optional heading)	1000kwh	-	Free	-	Ex	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Frequently Asked Questions

What duties apply to petroleum imports in Sri Lanka?▾

Most petroleum products under Chapter 27 are subject to the Special Commodity Levy (SCL) instead of standard Customs Import Duty. PAL and VAT still apply on top of SCL. Petrol, diesel and LPG are the main items - check the specific HS code for exact rates.

Does the India FTA (ISFTA) apply to fuel imports?▾

Very few mineral fuel items under Chapter 27 qualify for preferential rates under ISFTA or PSFTA. Most fuels carry the same SCL regardless of origin. Check the FTA rate columns on the specific HS code page to confirm.

What is the Special Commodity Levy (SCL) in Sri Lanka?▾

The Special Commodity Levy is a Sri Lanka customs charge that replaces Customs Import Duty for designated commodities - mainly fuels, wheat, rice and sugar. It is charged as a fixed amount per unit (e.g. per litre or per kilogram) rather than a percentage. PAL, SSCL and VAT still stack on top.