Liquefied petroleum gas (LPG) CN code 271112/271113/271119: European Union duty and import guide 2026

Quick answer: CN code and import

Liquefied petroleum gas (LPG) may be classified under the CN code shown below if it matches the stated scope. Verify the goods and live TARIC before declaring an import into European Union.

Field	Result
Product	liquefied petroleum gas (LPG)
CN (8 digits)	2711 12 / 2711 13 / 2711 19
TARIC (10 digits)	271112xxxx / 271113xxxx / 271119xxxx
Destination market	European Union
Status	Conditional classification; verify against the goods and live TARIC

Jurisdiction and legal date

EU customs classification and the Common Customs Tariff apply in European Union. National VAT, excise, enforcement and market-surveillance rules must still be checked in the Member State of importation. Data checked on 5 September 2026.

Goods analysed

liquefied propane, butane or LPG mixture.

Facts still required

Confirm the exact technical specification, customs value, origin country, manufacturer, shipment date and destination Member State before filing the declaration.

HS, CN and TARIC levels

The six-digit HS is international; the eight-digit CN code is used for EU tariff classification; the ten-digit TARIC code adds EU measures. An additional TARIC code may also be required.

Candidate-code matrix

Level	Code	Use
HS	271112	International heading/subheading
CN	2711 12 / 2711 13 / 2711 19	EU eight-digit classification
TARIC	271112xxxx / 271113xxxx / 271119xxxx	EU measures at ten digits; verify additional code

GIR classification reasoning

Apply GIR 1 from the heading text and legal notes, then GIR 6 at subheading level. The decisive facts are: chemical composition, purity, commercial propane/butane, intended use and container. Sets, incomplete goods and multifunction machines may also require GIR 2 or GIR 3.

Customs duty

Do not hard-code a single duty rate. The payable rate depends on the ten-digit TARIC code, origin, declaration date, tariff preference, quota, suspension and trade measures. Verify the live TARIC result immediately before entry.

Import VAT

Import VAT: No single EU rate; determine the Member State of importation. The taxable amount normally includes customs value, duty and specified incidental costs; national rules control the final calculation.

Excise duty

Excise is not inferred from the heading. Fuel and other excisable products require a separate national excise check; for other products record 'not identified on the stated facts', not a zero rate.

Preferential origin and FTA

Preferential duty requires an applicable EU agreement, satisfaction of the product-specific rule and valid proof of origin. Shipment country alone does not establish preferential origin; use Access2Markets/ROSA with the actual origin.

Trade-defence measures

Search TARIC by exact code and origin for anti-dumping, countervailing and safeguard measures. A measure may depend on manufacturer and an additional code, so a heading-level search is insufficient.

Restrictions and licences

Screen dual-use, sanctions, waste, endangered-species and sector-specific licensing rules against the actual product and parties. No licence conclusion follows from the CN code alone.

Product compliance

Customs clearance does not prove lawful EU market placement. Before sale, confirm conformity assessment, technical documentation, labelling, economic-operator and traceability duties with the customs and market-surveillance authority of the destination Member State.

REACH and CLP
Pressure Equipment and transportable-pressure-equipment rules
Energy Taxation Directive 2003/96/EC and national excise law

Customs file

Keep the invoice, packing list, transport record, origin evidence, technical datasheet, model photographs, composition/BOM, valuation records, TARIC result dated on entry and all conformity/test documents.

Risks and next steps

A change in material, function, power, composition, age grading, packaging or shipment configuration can change the code and controls. For recurring or high-value imports, seek Binding Tariff Information (BTI).

Official sources and legal limitation

This is a reasoned preliminary classification, not a customs decision. A definitive duty amount requires the exact TARIC code, origin, customs value, declaration date and destination country.

EU customs counsel review — legal position at 5 September 2026

This opinion concerns importation into the EU customs territory, not every country geographically located in Europe. Iceland, Norway, Switzerland, Türkiye and the United Kingdom use distinct tariff and/or customs arrangements. The destination Member State has not been identified; therefore there is insufficient information to determine national import VAT, excise, enforcement authority or additional national product rules.

1. Executive legal conclusion

On the stated facts, liquefied petroleum gas (LPG) is provisionally classified under CN 2711 12 / 2711 13 / 2711 19 and TARIC 271112xxxx / 271113xxxx / 271119xxxx. This is not a binding determination. The conclusion applies only if the goods match this scope: liquefied propane, butane or LPG mixture. A ten-digit TARIC result must be rerun on the declaration date with origin, destination and any manufacturer/additional-code data.

2. Facts that control the opinion

The decisive technical variables are chemical composition, purity, commercial propane/butane, intended use and container. The file must also identify the importer of record, manufacturer, non-preferential origin, exporting country, destination Member State, customs procedure, transaction value, Incoterm, quantities and declaration date. Without them, the amount payable and all market-access measures cannot be concluded officially.

3. Classification hierarchy and legal method

HS fixes the first six digits; the annual Combined Nomenclature fixes the EU eight-digit code; TARIC adds the ninth and tenth digits and operational EU measures. General Rules 1 and 6 require the wording of headings/subheadings and Section/Chapter Notes to be applied before trade names. GIR 2 may govern incomplete/unassembled goods; GIR 3 applies only where two or more headings remain legally available. Classification Regulations, CN Explanatory Notes, relevant CJEU judgments and BTI practice are persuasive or binding according to their legal status and facts.

Classification level	Candidate	Legal function	Verification required
HS	271112	International six-digit subheading	Heading, Section/Chapter Notes and HS Explanatory Notes
CN	2711 12 / 2711 13 / 2711 19	EU eight-digit tariff/statistical nomenclature for 2026	CN wording, CN Notes and classification regulations
TARIC	271112xxxx / 271113xxxx / 271119xxxx	Ten-digit operational tariff line	Origin, date, quota/suspension, remedy and additional code
Alternative	Not safely determinable from the short description	Applies if material, principal function or presentation differs	Obtain datasheet, catalogue, photographs, BOM and samples

4. Customs duty, VAT, excise and additional charges

No single percentage is stated as a universal rate because duty is time-, origin- and measure-specific, while VAT and excise are partly national. The customs value is determined under UCC Articles 70–74. Import VAT generally uses the customs value plus specified duties and incidental expenses under VAT Directive Articles 85–86, subject to national implementation.

Charge	Rate	Tax base	Conditions	Effective date	Official source
Common Customs Tariff duty	Live TARIC result; not fixed by this article	Customs value under UCC Arts 70–74	Exact TARIC, origin, date, procedure, preference/quota/suspension	Declaration date	EU TARIC — integrated tariff and live measures
Import VAT	Destination Member State rate; not one EU-wide rate	VAT Directive Arts 85–86 and national rules	Member State, product rate, deferment/postponed accounting	Import date	VAT Directive 2006/112/EC
Excise duty	Product- and Member-State-specific	National implementation and fiscal quantity/value rules	Relevant mainly for energy products, alcohol and tobacco	Tax-point date	Excise duties — European Commission
Anti-dumping/countervailing/safeguard	Only if the live measure matches	Basis stated in the measure	Full code, origin, exporter/manufacturer and additional TARIC code	Measure validity date	EU TARIC — integrated tariff and live measures
CBAM financial obligation	Only Annex I goods and applicable thresholds/rules	Verified/default embedded emissions	Authorised declarant and definitive-regime requirements	From 1 January 2026	CBAM definitive regime — Regulation (EU) 2023/956 and Commission guidance

5. Origin and preferential tariff

Non-preferential origin is governed by UCC Articles 59–63 and may trigger marking, quotas or trade defence. Preferential origin under UCC Article 64 requires an applicable agreement or unilateral arrangement, satisfaction of the product-specific rule and a valid proof. Country of dispatch, seller address and “Made in” marking do not alone prove origin. For Vietnam-origin goods, test the EU–Vietnam FTA Protocol on origin against the final CN classification, input classifications and actual production records before using an origin statement or EUR.1 route.

6. Trade-remedy and sanctions review

Run TARIC using the complete line and declared origin. A measure may depend on the producer, exporter, product-control number or additional TARIC code, so a CN-only search is legally incomplete. Screen all parties, ownership/control and routing against current EU sanctions; screen technical goods against Regulation (EU) 2021/821 on dual-use controls. Transshipment does not change origin without legally sufficient production.

7. CBAM, EUDR and environmental measures

Excise and REACH/CLP are central. CBAM does not apply merely because the product is energy-related; only Annex I CN goods are covered. CBAM's definitive regime operates from 1 January 2026, but only for goods legally within its product scope and applicable thresholds. Waste classification and shipment controls must be examined separately where goods are used, defective, discarded or shipped for recovery.

8. Import-control and market-access matrix

Policy	Applies?	Competent authority	Required file/authorisation	Timing	Legal basis
Customs classification and TARIC measures	Yes	Customs authority of destination Member State	EORI, declaration, invoice, transport record, technical classification file	Before/at declaration	UCC; Regulation (EEC) 2658/87; CN 2026; TARIC
Preferential origin	Conditional	Customs authority	Product-specific-rule calculation and valid proof of origin	Claim date; retain for verification	UCC Art 64 and applicable FTA protocol
Import VAT / excise	Conditional and national	Tax/customs authority of destination Member State	VAT/excise registration, guarantee or movement documents if required	Before import or tax point	Directive 2006/112/EC; Directives 2020/262 and 2003/96/EC where relevant
Trade defence	Conditional	Customs; European Commission DG Trade	Producer/exporter identity and additional TARIC code evidence	At declaration	Live TARIC and the measure-specific regulation
CBAM / EUDR	Scope-dependent	National competent authority / Commission systems	Authorisation, emissions or due-diligence data where legally required	Before import/market placement and statutory reporting date	Regulations (EU) 2023/956 and 2023/1115
Product conformity / market surveillance	Scope-dependent, separate from customs release	Market-surveillance authority of destination Member State	Technical file, conformity assessment, declaration, labels/CE and responsible economic operator	Before placing on the EU market	Product-specific acts; Regulation (EU) 2019/1020; GPSR where applicable

9. Product-specific conformity opinion

REACH and CLP
Pressure Equipment and transportable-pressure-equipment rules
Energy Taxation Directive 2003/96/EC and national excise law
Excise treatment follows Directive (EU) 2020/262, Directive 2003/96/EC and the destination Member State's rates, authorisations and movement-control rules. Composition, intended use and fiscal marking can change the result.
REACH/CLP registration, classification, labelling, packaging and safety-data-sheet duties must be assessed for the actual substance or mixture and importer role.

10. Minimum defensible import file

Commercial invoice, packing list, transport document, Incoterm and customs-valuation evidence.
Manufacturer datasheet, model number, photographs, composition/BOM, operating principle, power/capacity and condition as imported.
Non-preferential-origin analysis; preferential rule calculation and proof if a preference is claimed.
Dated TARIC printout showing code, origin, destination, measures and additional codes.
EU declaration of conformity, test reports, technical file, labels/instructions, importer/EU responsible-person details and producer-registration evidence where applicable.
CBAM, EUDR, sanctions, dual-use, REACH/CLP, waste or food-control records where the scope test is positive.

11. Risk assessment and practical recommendation

The main risks are an overbroad product description, copying a foreign ten-digit code, omitting the additional TARIC code, treating dispatch as origin, claiming an FTA without a product-specific-rule file, and assuming customs release equals market conformity. For recurring, high-value or classification-sensitive imports, request a BTI under UCC Articles 33–34 before shipment and declare consistently with the decision. Recheck the live measures immediately before each filing.

12. Primary legal sources and limits

This publication is a reasoned compliance guide, not a BTI, customs decision or opinion on a fully documented transaction. A final conclusion requires the missing facts identified above and the law/data in force on the actual declaration and market-placement dates.