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Lubricant oil falls under HS code **2710.19.43**.
The EVFTA agreement (2026) sets a special preferential duty rate of **0%** (standard MFN duty is 5%), applicable with **C/O form EUR.1**.
Article 12. Special preferential import tariff schedule under the EVFTA Agreement:
"Imported goods originating from the European Union that meet the conditions stipulated in the EVFTA Agreement shall be subject to the special preferential tariff rates specified in Annex II attached hereto..."
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