HS Code 2714: Natural Bitumen, Asphalt, Oil Shale & Tar Sands Classification Guide
A detailed customs classification guide to HS Code 2714 covering natural bitumen, natural asphalt, bituminous or oil shale, tar sands, asphaltites and asphaltic rocks. This guide explains the two international HS6 subheadings, the distinction between raw mineral or naturally occurring products and refinery-derived petroleum bitumen, the boundary with prepared bituminous mixtures, and the technical evidence needed when classifying oil shale, tar sands and natural bituminous materials.
HS Code 2714 covers naturally occurring bituminous materials and certain mineral materials containing hydrocarbons: natural bitumen and asphalt, bituminous or oil shale, tar sands, asphaltites and asphaltic rocks.
At international HS6 level, the heading contains only two subheadings:
- 2714.10 — Bituminous or oil shale and tar sands;
- 2714.90 — Other.
The word natural is one of the most important concepts in understanding this heading.
Natural bitumen or natural asphalt under 2714 should not be confused with petroleum bitumen under 2713.20, which is associated with petroleum refining.
Nor should natural bitumen used as a raw material automatically determine the classification of a later prepared product. A formulation based on natural bitumen, petroleum bitumen or other specified bituminous materials may instead require analysis under heading 2715.
Where HS Code 2714 sits within Chapter 27
Heading 2714 is part of Chapter 27: mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
For the overall chapter structure, see: HS Code Chapter 27 Classification Guide .
Several nearby headings are particularly relevant when considering 2714:
- 2709 — crude petroleum oils and crude oils obtained from bituminous minerals;
- 2710 — petroleum oils other than crude, certain preparations and waste oils;
- 2713 — petroleum coke, petroleum bitumen and other petroleum residues;
- 2714 — natural bitumen and asphalt, oil shale, tar sands, asphaltites and asphaltic rocks;
- 2715 — bituminous mixtures based on specified bituminous materials;
- 6807 — articles of asphalt or similar material.
This sequence is important because the same broad hydrocarbon resource can appear in very different imported forms.
For example, a shipment may consist of:
- raw bitumen-bearing sand;
- natural bitumen separated from mineral matter;
- oil extracted from a bituminous mineral;
- petroleum refinery bitumen;
- a formulated paving product;
- or a finished asphalt article.
These descriptions should not be treated as interchangeable.
Legal text of heading 2714
Under HS 2022, heading 27.14 reads:
The wording creates several product groups:
- natural bitumen;
- natural asphalt;
- bituminous shale;
- oil shale;
- tar sands;
- asphaltites;
- asphaltic rocks.
There are then only two international HS6 subdivisions.
Bituminous or oil shale and tar sands are specifically placed in 2714.10.
The remaining products of the heading fall under 2714.90, subject always to confirmation that heading 2714 itself is legally correct.
International HS6 structure of heading 2714
The dedicated international HS6 provision for these hydrocarbon-bearing rocks and sands.
The residual international HS6 provision within heading 2714, covering the remaining qualifying products such as natural bitumen, natural asphalt, asphaltites and asphaltic rocks.
Natural bitumen, natural asphalt, asphaltites and asphaltic rocks do not each receive separate international six-digit codes under the HS 2022 structure. They are assessed within 2714.90 once heading 2714 is established.
Correct legal classification sequence for HS 2714
Question 1 — Is the product naturally occurring or refinery-derived?
This is often the first major boundary.
Determine whether the imported material is:
- naturally occurring bitumen or asphalt;
- a hydrocarbon-bearing rock or sand;
- or petroleum bitumen produced through refinery processing.
A refinery-derived petroleum bitumen should not be classified as natural bitumen merely because its appearance resembles a naturally occurring material.
Question 2 — Is the imported material shale or tar sand?
If the imported product is properly identified as bituminous or oil shale or tar sands, 2714.10 is the specific HS6 provision to examine.
Question 3 — Has the hydrocarbon already been separated from the mineral matrix?
This can materially change the classification analysis.
A shipment of raw bitumen-bearing sand is not the same imported article as natural bitumen that has already been separated from most of the sand.
Likewise, oil produced from oil shale is no longer the same physical product as the original oil shale rock.
Question 4 — Has the material been upgraded, refined or otherwise converted into an oil?
Once hydrocarbons have been extracted, upgraded or processed into a liquid oil, do not continue using heading 2714 solely because the original feedstock was oil shale, tar sands or natural bitumen.
Depending on the actual product and degree of processing, headings such as 2709 or 2710 may require analysis.
Question 5 — Has natural bitumen been formulated with other materials?
If natural bitumen or asphalt has been deliberately mixed with solvents, fillers, mineral materials, emulsifying systems or other ingredients, compare the imported product with heading 2715.
Heading 2715 expressly covers bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch.
Question 6 — Is the imported item now a finished article?
If the material has been manufactured into a roofing roll, sheet, panel or another finished article made from asphalt or similar material, heading 6807 may become relevant.
Question 7 — Apply GRI 6 only after heading 2714 has been established
The correct sequence is:
establish heading 2714 under GRI 1 → then determine whether 2714.10 or 2714.90 applies under GRI 6.
Natural bitumen and natural asphalt
Natural bitumen is a naturally occurring, highly viscous hydrocarbon material associated with geological deposits.
Technical literature may describe natural bitumen in terms of viscosity, density, hydrocarbon composition, sulphur, nitrogen, oxygen and trace metals.
These characteristics can be highly useful when verifying the technical identity of the imported product.
For example, geological or energy references may use viscosity to distinguish natural bitumen from heavy oil. Such criteria can support technical identification, but they should not be presented as an additional universal legal condition written into heading 2714 unless the applicable customs law says so.
Natural asphalt
The HS wording specifically includes natural asphalt.
Natural asphalt may occur in association with sand, sandstone, limestone, shale or other rock material, or in naturally occurring deposits.
The customs question is not simply whether the material could be used for paving.
The key issue is whether the imported product retains the identity of natural asphalt or another product of heading 2714, or whether it has been further processed or formulated into something described elsewhere.
Natural bitumen versus petroleum bitumen
This is the central boundary between 2714 and 2713.20.
Natural bitumen is associated with geological occurrence.
Petroleum bitumen under 2713.20 is associated with petroleum processing and refining.
Both natural bitumen and petroleum bitumen may be dark, highly viscous and used in paving-related applications. Their source and production history can therefore be more important than appearance or end use.
2714.10 — Understanding oil shale
Oil shale is technically described as a sedimentary rock containing organic material known as kerogen.
It should not be confused with liquid shale oil produced after processing the rock.
HS 2714.10 refers to the shale material itself. Once a liquid hydrocarbon product has been extracted or produced, the classification must be reassessed based on the imported liquid product.
Evidence useful for identifying oil shale
- geological report;
- mineralogical description;
- organic matter or kerogen information;
- mine or deposit documentation;
- technical specification;
- laboratory analysis;
- photographs of the material;
- particle or rock form;
- processing history;
- supplier declaration.
The objective is to confirm that the goods presented to customs remain bituminous or oil shale, rather than an oil, concentrate, prepared mixture or finished product resulting from further processing.
Crushed oil shale
Crushing or sizing alone does not necessarily mean that a material has ceased to be oil shale.
The important question is whether the imported goods retain the identity described by heading 2714 or have undergone processing that creates a different product.
Oil extracted from oil shale
If the shipment consists of oil extracted from oil shale, do not classify it under 2714.10 merely because the original geological feedstock was oil shale.
The resulting oil must be classified according to its own condition and degree of processing, including consideration of the relevant oil headings in Chapter 27.
2714.10 — Understanding tar sands
Tar sands are naturally occurring sands containing or impregnated with bituminous hydrocarbon material.
The commercial expression oil sands is also widely encountered in technical documentation.
The international HS wording, however, specifically uses the term tar sands.
Raw tar sands
Where the imported product is the naturally occurring mineral material itself, containing both the sand or mineral matrix and the natural bituminous material, 2714.10 is the HS6 provision to examine.
Separated natural bitumen
If the natural bitumen has already been separated from the sand or mineral matrix before import, the imported product is no longer simply the original tar sand.
Depending on its actual condition, the analysis may move toward the natural bitumen provisions within 2714.90.
The classification file should clearly document how much mineral matter remains, what extraction steps occurred, and what product is physically being imported.
Upgraded product from oil sands
If natural bitumen has been upgraded or converted into a crude-like or refined liquid hydrocarbon product, the original geological source does not by itself keep the goods in 2714.
The resulting product must be classified according to its own characteristics and processing status.
2714.90 — Other
2714.90 is the residual international HS6 subheading for products of heading 2714 other than bituminous or oil shale and tar sands.
It can therefore include qualifying:
- natural bitumen;
- natural asphalt;
- asphaltites;
- asphaltic rocks.
The word “other” should not be interpreted as a general category for every bituminous material.
The product must first satisfy the legal scope of heading 2714.
Asphaltites
Asphaltite is a term used for certain naturally occurring solid or relatively hard bituminous materials.
The HS heading expressly names asphaltites, making the material's natural identity and imported condition important evidence.
Asphaltic rocks
Asphaltic rocks are rock materials naturally associated with or impregnated by bituminous substances.
Geological description, mineral composition and the nature of the bituminous content can therefore be important when confirming the product identity.
Critical classification boundaries for HS 2714
| Competing heading | Main classification question | Evidence to review |
|---|---|---|
| 2709 | Has a crude oil already been obtained from the bituminous mineral, rather than the shipment consisting of the mineral material itself? | Physical form, extraction history, processing level, liquid properties and production records. |
| 2710 | Has the material been processed into a petroleum-type oil or preparation other than a crude product? | Refining or upgrading history, composition, distillation information and imported condition. |
| 2713.20 | Is the bitumen naturally occurring or is it petroleum bitumen obtained through refinery processing? | Geological origin, refinery process, source documentation, TDS and supplier declaration. |
| 2715 | Is the material still natural bitumen or asphalt, or is it now a prepared bituminous mixture? | Full formulation, solvents, fillers, water, emulsifiers, polymers and other additives. |
| 6807 | Is the imported item a raw bituminous material or a finished article of asphalt or similar material? | Product form, manufacturing history, reinforcement, backing and finished-product function. |
2714 versus 2713.20 — Natural bitumen versus petroleum bitumen
Heading 2714 covers natural bitumen and asphalt.
Heading 2713.20 covers petroleum bitumen.
The products may have similar:
- colour;
- viscosity;
- softening behaviour;
- paving applications;
- waterproofing applications.
Those similarities do not eliminate the legal distinction based on product identity and origin.
2714 versus 2715 — Natural material versus prepared mixture
Heading 2715 covers bituminous mixtures based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch.
It expressly gives bituminous mastics and cut-backs as examples.
Therefore, a product does not remain in 2714 merely because the principal bituminous component was originally natural bitumen.
If it has been formulated into a mixture, the imported formulation must be classified as presented.
2714 versus 2709 — Mineral material versus extracted crude oil
Heading 2714 may describe the raw geological material.
Heading 2709 covers crude petroleum oils and crude oils obtained from bituminous minerals.
Therefore, once an oil has been separated from its mineral matrix, the customs analysis should focus on the actual imported oil, not only on its original geological source.
“Produced from tar sands” or “produced from oil shale” describes origin. It does not automatically provide the HS code for the product after extraction, upgrading or refining.
2714 versus 6807 — Raw natural material versus finished article
Heading 6807 covers articles of asphalt or similar material, including goods in rolls and other finished forms.
A manufactured roofing roll does not remain natural asphalt under 2714 merely because natural asphalt or bitumen is part of its composition.
Technical evidence for classifying HS Code 2714
| Technical evidence | Why it matters |
|---|---|
| Exact product name | Helps distinguish natural bitumen, oil shale, tar sands, petroleum bitumen and prepared mixtures. |
| Geological origin | Critical for proving that bitumen or asphalt is naturally occurring. |
| Mine or deposit information | Supports natural origin and distinguishes the material from a refinery product. |
| Mineralogical composition | Important for shale, sands and asphaltic rock identification. |
| Organic matter / kerogen data | May support technical identification of oil shale. |
| Bitumen content | Useful when evaluating tar sands, asphaltic rocks and natural bituminous materials. |
| Mineral matter content | Helps establish whether the shipment is still a mineral matrix or predominantly separated bituminous material. |
| Extraction history | Important in determining whether raw tar sands have become separated natural bitumen or an extracted oil. |
| Upgrading history | May indicate that the imported product is no longer the raw 2714 material. |
| Viscosity | Useful technical evidence for characterising natural bitumen, but not by itself a universal HS legal threshold. |
| Density | Supports product characterisation and comparison with oils or bitumen. |
| Sulphur / nitrogen / metals | May support technical characterisation of natural bituminous resources. |
| Particle or rock form | Helps establish whether the material remains shale, sand or asphaltic rock. |
| Water content | May be important in naturally occurring materials and processed formulations. |
| Solvent content | Important when distinguishing natural material from cut-back or another prepared mixture. |
| Fillers / additives | Important for the boundary with heading 2715. |
| TDS | Provides useful information on identity, physical form and product specification. |
| SDS | Useful supporting evidence but not a legal classification rule. |
| Laboratory report | Can support mineralogical, hydrocarbon and physical-property analysis. |
| Supplier process declaration | Helps establish whether extraction, upgrading, blending or refining occurred. |
Geological tests, viscosity, bitumen percentage, kerogen data and mineral composition can all be highly relevant, but customs classification still begins with the legal heading, applicable Notes and the actual goods presented for import.
Step-by-step classification process for HS 2714
Identify the imported material precisely
Determine whether the shipment is natural bitumen, natural asphalt, oil shale, tar sands, asphaltite or asphaltic rock.
Confirm geological versus refinery origin
Establish whether the material is naturally occurring or produced by petroleum refining.
Document the mineral matrix
For shale, sands and rock, obtain mineralogical and geological information showing what material is physically imported.
Review extraction history
Determine whether bitumen or oil has already been separated from the original sand, shale or rock.
Review upgrading or refining
If the hydrocarbons have been converted into an oil, reassess the product under the relevant oil headings.
Apply GRI 1
Start with heading 2714 wording and the applicable legal Notes.
Test the 2713.20 boundary
Distinguish naturally occurring bitumen from refinery-derived petroleum bitumen.
Test the 2715 boundary
Check whether solvents, fillers, polymers, emulsifiers or other materials have created a prepared bituminous mixture.
Test the finished-article boundary
Confirm that the imported product is still raw material and not a manufactured asphalt article.
Apply GRI 6
Once heading 2714 is established, determine whether 2714.10 or 2714.90 applies.
Document realistic rejected headings
Explain why alternatives such as 2709, 2710, 2713, 2715 or 6807 do not describe the imported goods.
Verify the destination tariff
Confirm the current detailed tariff code required in Saudi Arabia, the United Arab Emirates, Qatar, Oman, Kuwait or Bahrain before declaration.
Need to classify natural bitumen, oil shale or tar sands?
JAMAREK helps structure customs classification analysis around product identity, geological origin, processing history, technical evidence, competing headings and destination tariff requirements.
Practical HS Code 2714 classification scenarios
Scenario 1 — Raw oil shale from a mine
A mined sedimentary rock containing organic material is shipped without extraction of the hydrocarbon component.
If the product is technically and legally established as bituminous or oil shale, 2714.10 is the international HS6 provision to examine.
Scenario 2 — Crushed oil shale
Oil shale has been crushed into smaller pieces for transport or further processing.
Crushing alone does not necessarily create a different product.
If the material retains the identity of oil shale, 2714.10 remains relevant.
Scenario 3 — Oil produced by retorting oil shale
The rock has already undergone processing and the shipment consists of a liquid hydrocarbon product.
Do not continue using 2714.10 merely because the liquid originated from oil shale.
The liquid must be classified according to its own condition and processing level.
Scenario 4 — Raw tar sands
The shipment consists of naturally occurring sand impregnated with bituminous material.
2714.10 is the relevant international HS6 provision to examine.
Scenario 5 — Commercial documentation says “Oil Sands”
The supplier uses the term Oil Sands instead of Tar Sands.
Do not classify solely from terminology.
Confirm that the imported material is the naturally occurring bitumen-bearing sand described by heading 2714.
Scenario 6 — Natural bitumen separated from sand
The mineral sand has been substantially removed and the shipment now consists mainly of naturally occurring bituminous material.
The imported goods are no longer simply raw tar sands.
2714.90 may require consideration as natural bitumen, based on the actual product presented.
Scenario 7 — Upgraded synthetic crude from oil sands
Natural bitumen has been processed and upgraded into a liquid crude-like product before import.
The raw-material heading 2714 should not be retained automatically.
The resulting oil requires separate analysis, including the relevant Chapter 27 oil headings.
Scenario 8 — Naturally occurring solid bitumen
A naturally occurring solid or highly viscous bituminous material is mined and imported without formulation.
If heading 2714 is established and the product is not 2714.10 material, 2714.90 is the HS6 provision to examine.
Scenario 9 — Natural asphalt rock
The imported rock is naturally impregnated with bituminous material.
If it is properly identified as asphaltic rock, 2714.90 is relevant.
Scenario 10 — Asphaltite
The product is a naturally occurring bituminous material identified geologically as asphaltite.
The heading expressly includes asphaltites.
2714.90 is the relevant HS6 provision once the identity is confirmed.
Scenario 11 — Petroleum refinery bitumen
The product is a bitumen grade produced as part of petroleum refining.
Its black colour and paving use do not make it natural asphalt.
2713.20 should be examined instead of 2714.
Scenario 12 — Natural bitumen mixed with solvent
Natural bitumen has been deliberately mixed with solvent to create a more fluid commercial preparation.
Do not assume that the resulting product remains 2714.90.
2715 should be examined because prepared bituminous mixtures are specifically covered there.
Scenario 13 — Natural bitumen with mineral filler
Natural bitumen is blended with mineral filler to produce a prepared mastic-type material.
The imported product should be analysed as the prepared mixture, including comparison with 2715.
Scenario 14 — Bitumen emulsion
The shipment contains bitumen dispersed in water together with an emulsifying system.
Do not classify solely from the origin of the bitumen.
The complete formulation must be examined, including the boundary with heading 2715.
Scenario 15 — Polymer-modified bituminous preparation
A natural bitumen feedstock has been blended with polymers and other ingredients.
“Natural bitumen” may describe one component, but the finished imported formulation must be classified as a whole.
Scenario 16 — Powdered asphaltic rock
Asphaltic rock has been crushed or ground without deliberate formulation with other materials.
Particle size alone should not decide the heading.
Confirm whether the product still retains its identity as asphaltic rock of heading 2714.
Scenario 17 — Roofing roll made with natural asphalt
Natural asphalt is used as an ingredient in a finished roofing roll.
The imported product is now a manufactured article, not raw natural asphalt.
6807 should be considered.
Scenario 18 — Supplier describes material only as “Bitumen”
The description is insufficient.
Determine whether the bitumen is:
- naturally occurring;
- refinery-derived petroleum bitumen;
- part of tar sands;
- or part of a prepared mixture.
The answer may lead to 2714, 2713.20 or 2715.
Scenario 19 — Supplier writes “Natural Asphalt” but source is a refinery
Commercial wording conflicts with the manufacturing evidence.
The actual origin must prevail over an unsupported label.
If the material is refinery-derived petroleum bitumen, 2713.20 should be examined.
Scenario 20 — High-viscosity natural bitumen
Laboratory data show extremely high viscosity and the geological file supports natural origin.
The viscosity supports technical identity, but the classification should still be based on heading wording and all relevant facts.
Scenario 21 — Tar sand after partial removal of mineral matter
Some sand has been removed, but the shipment still contains a substantial mineral matrix with natural bitumen.
This requires a factual review of the imported material.
Do not decide solely from the percentage removed. Document what the product actually is after processing.
Scenario 22 — Separated bitumen later refined into another oil
Natural bitumen is first extracted from the sand and then further converted into a liquid petroleum-type product.
The final imported liquid should not be classified merely as natural bitumen under 2714.90.
Its own processing level and properties control the analysis.
Scenario 23 — Ordinary rock with dark staining
A rock appears dark and is described casually as “asphalt rock,” but no geological or analytical evidence confirms qualifying natural bituminous content.
Do not use 2714 based on appearance alone.
Obtain geological, mineralogical and composition evidence before classification.
Scenario 24 — Natural bitumen sold for waterproofing
The material is naturally occurring bitumen imported without being formulated into a waterproofing preparation.
End use does not by itself move the product out of heading 2714.
If the actual imported product remains qualifying natural bitumen, 2714.90 may be appropriate at HS6 level.
Common HS Code 2714 classification mistakes
1. Treating every product called “bitumen” as 2714
Petroleum bitumen is specifically provided for under 2713.20.
2. Treating every black paving material as natural asphalt
Appearance and end use do not establish natural geological origin.
3. Confusing oil shale with shale oil
Oil shale is the mineral rock; oil produced from it is a different imported product.
4. Assuming Oil Sands terminology automatically proves 2714.10
Confirm the actual composition and physical form of the imported material.
5. Treating extracted natural bitumen as raw tar sands
Once the mineral matrix has been removed, the imported product must be reassessed.
6. Keeping upgraded oil under 2714 because the feedstock was tar sands
Classification follows the imported product, not only the original feedstock.
7. Assuming natural bitumen remains 2714 after formulation
Prepared bituminous mixtures may be covered by 2715.
8. Ignoring solvents in a bituminous preparation
Solvents can be highly relevant to the boundary with prepared mixtures.
9. Ignoring fillers
A mastic or other prepared product should be classified in its imported condition.
10. Ignoring polymers or emulsifiers
Full formulation can materially affect classification.
11. Treating a technical viscosity definition as an HS legal threshold
Technical definitions support identity but do not replace the legal tariff text.
12. Using the word “natural” from a commercial invoice without proof
Geological and process documentation should support the claimed origin.
13. Ignoring the mineral matrix in tar sands
Whether the shipment remains sand containing natural bitumen can be central to 2714.10.
14. Ignoring extraction history
Extraction can change the identity of the product being imported.
15. Ignoring upgrading history
Upgraded liquid hydrocarbons require classification according to their own condition.
16. Treating all asphaltic-looking rocks as asphaltic rocks of 2714
Geological and compositional evidence is necessary.
17. Treating every hydrocarbon-bearing shale as identical
Proper technical identification of the rock is required.
18. Using TDS as the legal classification rule
TDS is supporting evidence only.
19. Using SDS as the final classification authority
SDS does not replace the HS heading or legal Notes.
20. Accepting the supplier code without analysing competing headings
Supplier classification is evidence, not a binding legal determination.
21. Classifying a finished asphalt roll as raw natural asphalt
Manufactured articles may fall under heading 6807.
22. Assuming 2714.90 means any “other bituminous product”
“Other” only applies to goods already within heading 2714.
23. Inventing separate HS6 codes for natural asphalt and asphaltite
HS 2022 provides only 2714.10 and 2714.90 at international six-digit level.
24. Stopping at HS6 without checking the destination tariff
The destination tariff may add further digits for more detailed customs classification.
Building a defensible HS 2714 classification file
Depending on the product, a strong classification file may include:
- exact technical product name;
- commercial name;
- geological description;
- mine or deposit information;
- country and site of extraction;
- mineralogical analysis;
- hydrocarbon or bitumen content;
- kerogen information for oil shale;
- mineral matter percentage;
- rock, sand, powder or viscous-product form;
- density;
- viscosity;
- sulphur;
- nitrogen;
- metals where relevant;
- water content;
- extraction process;
- separation process;
- upgrading history;
- refining history;
- solvents;
- fillers;
- polymers;
- emulsifiers;
- other additives;
- TDS;
- SDS;
- laboratory reports;
- supplier process declaration;
- product photographs;
- packaging and imported form;
- GRI 1 analysis;
- GRI 6 analysis;
- comparison with 2709 where relevant;
- comparison with 2710 where relevant;
- comparison with 2713.20;
- comparison with 2715;
- comparison with 6807 where relevant;
- rejected headings and reasons;
- current destination-country tariff.
1. What is the actual geological and technical identity of the material?
2. Is the imported product still raw shale, sand, rock or natural bitumen?
3. Has extraction separated the hydrocarbon from the mineral matrix?
4. Has upgrading, refining or formulation created a different product?
5. Which realistic competing headings were examined and rejected?
HS Code 2714 in Saudi Arabia, UAE, Qatar, Oman, Kuwait and Bahrain
For classification in Saudi Arabia, the United Arab Emirates (UAE), Qatar, Oman, Kuwait and Bahrain, the international HS6 structure provides the common starting point.
Under HS 2022:
- 2714.10 — Bituminous or oil shale and tar sands;
- 2714.90 — Other.
The international six-digit HS code is the common classification foundation. The destination tariff may add further digits for more detailed customs classification.
Before filing a customs declaration, verify the current tariff code required in:
- Saudi Arabia;
- United Arab Emirates (UAE);
- Qatar;
- Oman;
- Kuwait;
- Bahrain.
HS6 is the international harmonized foundation. Additional tariff digits must be verified under the current destination tariff.
Natural bitumen, oil shale, tar sands and related mineral products may also be subject to requirements separate from tariff classification, including:
- mining or mineral controls;
- environmental requirements;
- industrial permits;
- transport requirements;
- chemical or petroleum regulations where applicable;
- standards or conformity requirements;
- destination-specific import controls.
Those regulatory requirements should be assessed separately from the customs classification itself.
HS 2028 and heading 2714
This guide is based on HS 2022.
The World Customs Organization has published the amendments for the next edition of the Harmonized System, which is scheduled to enter into force internationally on 1 January 2028.
In Chapter 27, the published HS 2028 Recommendation changes the waste-oil structure under heading 2710, including the deletion of 2710.91 and the creation of new subheadings 2710.92 and 2710.93.
The published amendment document then moves to Chapter 28 without listing an amendment to heading 2714.
Therefore, the currently published HS 2028 Recommendation does not list a change to the international heading or subheading structure of 2714.
Always classify goods under the tariff that is legally in force on the relevant declaration date. A future HS edition should not be applied early simply because its amendments have already been published.
Frequently asked questions about HS Code 2714
What does HS Code 2714 cover?
How many international HS6 codes are under 2714?
What is HS 2714.10?
What is HS 2714.90?
Is natural bitumen classified under 2714?
Is petroleum bitumen classified under 2714?
What is the main difference between 2713.20 and 2714?
Is oil shale classified under 2714.10?
Is shale oil classified under 2714.10?
Are tar sands classified under 2714.10?
Are oil sands and tar sands the same for customs purposes?
Does extracted bitumen remain tar sands?
Can separated natural bitumen fall under 2714.90?
Does crude-like oil made from tar sands stay under 2714?
What are asphaltites?
What are asphaltic rocks?
Does grinding asphaltic rock change the HS heading?
Does adding solvent to natural bitumen matter?
What happens if natural bitumen is mixed with fillers?
Is bituminous mastic under 2714?
Are cut-backs classified under 2714?
Can a finished asphalt roofing roll be classified under 2714?
Can viscosity alone determine natural bitumen classification?
Does the percentage of bitumen in tar sands automatically determine 2714.10?
Can an SDS determine HS Code 2714?
What documents are most important for oil shale?
What documents are most important for tar sands?
Do Saudi Arabia, UAE, Qatar, Oman, Kuwait and Bahrain use the same HS6 structure for 2714?
Will heading 2714 change under HS 2028?
Classify the imported material — not just its geological origin
Oil shale, tar sands, natural bitumen, petroleum bitumen, prepared bituminous mixtures and finished asphalt products can all be related, but they do not follow the same HS classification path. Reliable classification starts with the actual product presented to customs.
Conclusion
HS Code 2714 covers natural bitumen and natural asphalt, bituminous or oil shale, tar sands, asphaltites and asphaltic rocks.
Under HS 2022, there are only two international HS6 subheadings:
- 2714.10 — Bituminous or oil shale and tar sands;
- 2714.90 — Other.
Correct classification begins by determining whether the imported product is still a naturally occurring bituminous material, shale, sand or asphaltic rock.
For tar sands and oil shale, processing history is especially important.
Once bitumen or oil has been separated, upgraded or refined, the classification must be reconsidered based on the actual imported product.
Natural bitumen must also be distinguished from petroleum bitumen under 2713.20.
A prepared formulation based on natural bitumen may instead require analysis under 2715, particularly where solvents, fillers, polymers, emulsifiers or other ingredients have been added.
Finished articles of asphalt or similar material may require consideration under 6807.
Geological reports, mineralogical analysis, bitumen content, kerogen data, extraction records, upgrading records, TDS, SDS and laboratory reports can provide important evidence, but they do not replace the legal heading wording, applicable Notes or the General Rules for Interpretation.
After determining the correct international HS6 code, verify the current detailed tariff and applicable regulatory requirements in Saudi Arabia, the United Arab Emirates, Qatar, Oman, Kuwait and Bahrain.
Official & Technical Sources
- World Customs Organization — HS 2022 Chapter 27
- World Customs Organization — General Rules for the Interpretation of the Harmonized System
- World Customs Organization — Official HS 2028 Amendments
- World Customs Organization — HS 2022 Chapter 68
- U.S. Energy Information Administration — Tar Sands Technical Definition
- U.S. Energy Information Administration — Oil Shale Technical Definition
- U.S. Geological Survey — Natural Bitumen Technical Information
This guide is provided for general educational and informational purposes only. Correct customs classification depends on the actual identity of the goods, geological origin, physical form, mineral composition, hydrocarbon content, extraction history, upgrading or refining history, formulation, additives, technical documentation and the tariff legally in force on the relevant declaration date.
Commercial terms such as Natural Bitumen, Natural Asphalt, Oil Sands, Tar Sands, Oil Shale, Shale Oil, Asphaltite, Asphaltic Rock, Modified Bitumen or Road Asphalt should not be treated as complete customs classification conclusions without confirming their actual technical meaning.
Geological and technical definitions, including viscosity, kerogen content, bitumen percentage, mineral composition and other laboratory characteristics, can provide important supporting evidence, but they do not replace the legal tariff heading, applicable Section or Chapter Notes, subheading wording or the General Rules for Interpretation.
TDS, SDS, laboratory reports, geological reports, mine records, process declarations and supplier documentation are supporting evidence only and do not themselves create a binding HS classification.
Environmental, mining, industrial, transport, petroleum, chemical or conformity requirements are separate regulatory matters and may require additional analysis.
Nothing in this article constitutes a binding customs ruling. Before applying any classification in Saudi Arabia, the United Arab Emirates, Qatar, Oman, Kuwait or Bahrain, verify the current detailed tariff, customs procedures and applicable regulatory requirements in the destination country.
