Fuel Ethanol - HS 2207 classification, duty and landed cost
Fuel Ethanol moves through customs under HS heading 2207. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2207.20 | Ethyl alcohol denatured, of any strength |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% - 5% CBAM in force for some categories; excise duties nationally set. |
| United States | 0% - 6% EPA fuel-quality registration; Jones Act for coastwise. |
| China | 0% - 6% Plus 13% VAT; consumption tax on refined products. |
| India | 0% - 10% BCD + AIDC + cess on petroleum; state-level VAT/SGST. |
| UAE | 0% - 5% 5% VAT on transport fuels; refined product excise on retail. |
Numerical Example: 20 MT of Fuel Ethanol at FOB USD 700 per MT, sea freight to a representative port of discharge.
20 MT of Fuel Ethanol at FOB USD 700 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · Bunker delivery note / quality certificate to ISO 8217 (marine fuels) or applicable spec.
- · SGS / Intertek quantity and quality certificate at load and discharge port.
- · MSDS (Safety Data Sheet) per GHS; UN packing group and IMDG class for packaged product.
- · USA
- · Brazil
- · France
- · Germany
- · Pakistan
Frequently asked questions
Fuel Ethanol is classified under HS 2207.20. Refined petroleum products all sit under 2710 but split by sulfur content and use.
Independent SGS or Intertek quantity and quality report at load port, quality certificate to the applicable spec (ASTM, EN, ISO 8217, DEF STAN), and a signed cargo manifest.
Against a published assessment (Platts, Argus, OPIS, ICE) plus/minus a differential agreed in the SPA; usance and demurrage terms are set separately.
Some energy-related products are inside the EU CBAM scope from 2026 (electricity, hydrogen, cement precursors). Refined petroleum is currently outside CBAM.
CFR and CIF port of discharge dominate cargo trades; DES / DAP is common for gas; FOB with charterer-nominated tonnage is used when the buyer books the vessel.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2207) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.