{
  "summary": "HS code 2706.00 covers tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. It sits in heading 27.06 (tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes). It is the only subheading of heading 27.06, so every good of the heading is classified here.",
  "updatedAt": "2026-10-13",
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      "value": "2706.00",
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      "label": "Covers",
      "value": "Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars",
      "source": "border.bot release GLOBAL:hs #1"
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    {
      "label": "Heading",
      "value": "27.06: Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/2706"
    },
    {
      "label": "Chapter",
      "value": "27: Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/27"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Duty rates",
      "value": "Set by each country’s tariff",
      "source": null,
      "url": "https://staging.border.bot/countries"
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  "faq": [
    {
      "question": "What does HS code 2706.00 cover?",
      "answer": "HS code 2706.00 covers tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars."
    },
    {
      "question": "Which heading and chapter is HS code 2706.00 in?",
      "answer": "HS code 2706.00 is in heading 27.06 (tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars) in chapter 27 (mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)."
    },
    {
      "question": "Where are goods of heading 27.06 classified when 2706.00 doesn’t fit?",
      "answer": "2706.00 is the only subheading of heading 27.06, so every good of the heading is classified there."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 2706.00 covers tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.",
        "The legal text of the subheading is “Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "It is the only subheading of heading 27.06, so every good of the heading is classified here."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "2706.00 is a six-digit subheading. Its first two digits, 27, are the chapter; the first four, 2706, are heading 27.06; the last two, 00, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No national tariff lines under 2706.00 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 2706.00 at six digits and add their own digits after it."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.",
        "This page was last updated on 13 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
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    "edition": "HS2022",
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      "code": "27",
      "description": "Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes"
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      "code": "2706",
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      "description": "Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars",
      "levels": [
        "Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars"
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      "keywords": []
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      "indexable": true
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      "description": "Benzol (benzene)",
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    "provenance": [
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        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 1,
        "version": "mytraddal hs2022.csv (HS 2022)",
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  "code": "270600",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://staging.border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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