HS 2709Energy · United States

HS Code for Crude Oil - Import into United States

Last reviewed: 2026-10-14

Duty and tax snapshot for importing energy (HS 2709) into United States. Typical MFN duty ~0%, Federal VAT 0% on CIF. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

Federal VAT

Total taxes / CIF

0.4%

Worked landed-cost example

USD 250,000 FOB parcel of energy (HS 2709) shipped to United States.

FOB valueUSD 250,000

Origin chargesUSD 3,750

FreightUSD 20,000

InsuranceUSD 1,250

CIFUSD 275,000

Import duty @ 0%USD 0

MPF (0.3464%)USD 983

Federal VAT @ 0%USD 0

Destination inlandUSD 5,000

Landed cost ≈ USD 280,983

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
2709.00	Petroleum oils and oils from bituminous minerals, crude (WCO 6-digit)
2709.00.10	US HTS: Testing under 25 degrees API (heavy crude), 5.25 cents/bbl
2709.00.20	US HTS: Testing 25 degrees API or more (light/medium crude, condensate), 10.5 cents/bbl
2709 00 10	EU CN: Natural gas condensates
2709 00 90	EU CN: Other crude petroleum
2709 00 10	India ITC-HS: Petroleum crude (BCD Re 1/tonne + NCCD Rs 50/tonne)

United States duty regime

HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits. MFN column-1 rates for WTO members, column-2 for non-normal-trade-relations countries. Preferential rates under USMCA, KORUS, CAFTA-DR, US-Israel, US-Australia and GSP (partial). Section 301 China lists add 7.5%-25%+ on many Chinese-origin goods, Section 301 (forced labor) adds 10% or 12.5% by country from 24 Jul 2026 and Section 301 Brazil adds 25% from 22 Jul 2026; Section 232 applies 50% / 25% / 15% / 10% tiers on the full customs value of steel, aluminium and copper articles and derivatives (Proc. 11021), regardless of metal content.

Customs notes

· Graham Act (signed 18 Sep 2026) and EO 14436 (16 Oct 2026, 91 FR 66627): 500% additional duty on Russian goods and 100% on goods from certain buyers of Russian oil/gas and evasion facilitators were enacted, but are WAIVED under Sec. 4 of the order as of 21 Oct 2026 and are not collected. The waiver can be withdrawn. Source: https://www.federalregister.gov/documents/2026/10/21/2026-21599/implementing-the-lindsey-o-graham-sanctioning-russia-and-iran-act-of-2026
· USMCA preference does not override Section 338 measures: certain Canadian alcoholic beverages, dairy and motor-vehicle products face a 50% additional duty (from 22 Aug 2026), and some face import bans (from 29 Sep 2026). Sources: https://www.federalregister.gov/documents/2026/09/14/2026-18835 https://www.federalregister.gov/documents/2026/09/14/2026-18837 https://www.federalregister.gov/documents/2026/09/14/2026-18839
· Section 232 pharmaceuticals from 31 Jul 2026 for Annex III companies and 29 Sep 2026 for all other companies: patented products 100% ALL-IN, not added to MFN (9903.04.60); Japan, EU, South Korea, Switzerland and Liechtenstein 15% ALL-IN, not added to MFN (9903.04.62); UK MFN +0% (9903.04.63), under 91 FR 49406 (FR Doc 2026-15799, https://www.federalregister.gov/d/2026-15799), reducing the original +10% to 0% from 31 Jul 2026; approved onshoring plan +20% (.64); .65/.66/.70 +0%. Generics (.67) and entries before 29 Sep 2026 (.61): no change, except Annex III companies (from 31 Jul 2026). HS 30 example: generic, no Section 232; covered patented product, 100%, or 15% total for EU origin; UK origin: MFN only. Confirm Annex I coverage before selecting a tariff line. Sources: https://www.federalregister.gov/documents/2026/04/09/2026-06956/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states https://www.federalregister.gov/documents/2026/09/23/2026-19498
· HTSUS is 10 digits. First 6 align with WCO HS; digits 7-8 are US tariff sub-headings; 9-10 are statistical.

Frequently asked questions

What is the typical import duty on energy (HS 2709) into United States?

United States applies an MFN duty of about 0% on HS chapter 2709 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (HTSUS (Harmonized Tariff Schedule of the United States) - 10 digits) may reduce this to 0% for qualifying origins.

How is Federal VAT calculated on imports of energy in United States?

United States charges Federal VAT at 0% on the CIF value. US duty uses transaction value without international freight or insurance. Enter origin and HTS line; unresolved layers prevent a final total. MPF is clamped to USD 34.58 / 670.86; HMF is ocean only.

What is the landed cost of a USD 250,000 FOB shipment of energy into United States?

On a USD 250,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 275,000. Applying 0% duty and 0% Federal VAT brings total taxes to about USD 983 (~0.4% of CIF). Landed at buyer's warehouse ≈ USD 280,983.

Which HS code should I use for energy in United States?

Start with the 6-digit international HS heading - for example 2709.00 (Petroleum oils and oils from bituminous minerals, crude (WCO 6-digit)). United States customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping energy to United States?

Most importers into United States prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and Federal VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United States customs need to clear HS 2709?

Graham Act (signed 18 Sep 2026) and EO 14436 (16 Oct 2026, 91 FR 66627): 500% additional duty on Russian goods and 100% on goods from certain buyers of Russian oil/gas and evasion facilitators were enacted, but are WAIVED under Sec. 4 of the order as of 21 Oct 2026 and are not collected. The waiver can be withdrawn. Source: https://www.federalregister.gov/documents/2026/10/21/2026-21599/implementing-the-lindsey-o-graham-sanctioning-russia-and-iran-act-of-2026 Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.