HS 2710Energy

Fuel Oil - HSFO 3.5% - HS 2710 classification, duty and landed cost

Fuel Oil - HSFO 3.5% moves through customs under HS heading 2710. 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.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
2710.19	Fuel oils, sulfur >0.5%
2710.20	Petroleum oils with biodiesel content

Need to check a specific code? Use the free HS code lookup tool.

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.

Worked landed-cost example

20 MT of Fuel Oil - HSFO 3.5% at FOB USD 450 per MT, sea freight to a representative port of discharge.

FOB valueUSD 9,000

Freight + insuranceUSD 620

CIF valueUSD 9,620

Import duty @ ~8% (indicative for Energy)USD 770

VAT / GST @ ~5% on CIF+dutyUSD 520

Landed cost ≈ USD 10,910 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· 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.

Top exporting countries

· Russia
· Iran
· Venezuela
· UAE

Frequently asked questions

Which HS code covers Fuel Oil - HSFO 3.5%?

Fuel Oil - HSFO 3.5% is classified under HS 2710.19. Refined petroleum products all sit under 2710 but split by sulfur content and use.

What quality documents ship with Fuel Oil - HSFO 3.5%?

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.

How is Fuel Oil - HSFO 3.5% priced?

Against a published assessment (Platts, Argus, OPIS, ICE) plus/minus a differential agreed in the SPA; usance and demurrage terms are set separately.

Does Fuel Oil - HSFO 3.5% attract CBAM?

Some energy-related products are inside the EU CBAM scope from 2026 (electricity, hydrogen, cement precursors). Refined petroleum is currently outside CBAM.

What Incoterm dominates Fuel Oil - HSFO 3.5% trades?

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.