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HS 2709.00Energy

HS Code for Brent Crude Oil (HS 2709.00)

'Brent' physical is a basket of Forties, Oseberg, Ekofisk, Troll and (from June 2023) WTI Midland delivered to Rotterdam. The dated Brent price is the world's most-traded oil benchmark. All crude oil, regardless of grade, is HS 2709.00.10 or .00.90 depending on API.

Reviewed against WCO HS · WTO IDB · National customs schedules2 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2709.00Petroleum oils and oils obtained from bituminous minerals, crude
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
0%
United States
USD 0.05-0.10 / bbl
Oil Spill Liability Trust Fund fee.
China
0%
Plus VAT 13% and consumption tax on refined product.
India (BCD)
0%
Plus cess ~USD 1/bbl.

Worked landed-cost example

700,000 bbl VLCC-lot Forties, FOB Hound Point USD 82.50/bbl, CIF Ningbo

FOB valueUSD 57,750,000
Freight (Suezmax equivalent)USD 3,200,000
Insurance + feesUSD 180,000
CIF valueUSD 61,130,000
China dutyUSD 0
VAT 13% on CIFUSD 7,946,900
Landed ≈ USD 69.08m. Priced against dated Brent + Forties CIF NW Europe differential.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · Platts dated Brent methodology - eBBL platform.
  • · ICE Brent futures - 1,000 bbl contracts, cash-settled to ICE Brent Index.
  • · MARPOL Annex I for tanker transport.
  • · OPA 90 for US waters; Certificate of Financial Responsibility (COFR).
Top exporting countries
  • · Norway (Ekofisk, Oseberg)
  • · United Kingdom (Forties)
  • · United States (WTI Midland into basket)

Frequently asked questions

Why WTI Midland in Brent basket?

North Sea production has declined to ~600 kbd. Adding WTI Midland (~40 API, low sulphur) at 3% premium/discount kept the physical basket liquid enough to underpin the world benchmark. Cargoes must meet quality specs and be delivered via approved terminals.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for energy.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into United Arab Emirates →
VAT · 5% standard

Energy landed-cost pages: every destination market

Jump straight to the energy import guide for any of the destination markets we cover.

Related commodity guides

HS 2709Energy
HS Code for Crude Oil (HS 2709) →
HS 2710Energy
HS Code for Petroleum Products (HS 2710) →
HS 2701Energy
HS Code for Coal (HS 2701) →
HS 2713Energy
HS Code for Petroleum Coke / Petcoke (HS 2713) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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