HS 2710Energy · China

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

Duty and tax snapshot for importing energy (HS 2710) into China. Typical MFN duty ~0%, VAT 13% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

13%

Total taxes / CIF

13.0%

Worked landed-cost example

USD 250,000 FOB parcel of energy (HS 2710) shipped to China.

FOB valueUSD 250,000

Origin chargesUSD 3,750

FreightUSD 20,000

InsuranceUSD 1,250

CIFUSD 275,000

Import duty @ 0%USD 0

VAT @ 13%USD 35,750

Destination inlandUSD 5,000

Landed cost ≈ USD 315,750

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

Sample HS codes

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

China duty regime

MFN tariffs published by the Customs Tariff Commission. Preferential rates under RCEP, ASEAN-China FTA, China-Australia FTA, China-Korea FTA, China-Switzerland FTA and 17+ others. Consumption tax applies to luxury goods, autos, fuel and tobacco.

Customs notes

· China uses a 10-digit HS extension of the 6-digit WCO HS. Digits 7-8 are the CN tariff sub-heading; 9-10 are statistical/regulatory.
· CIQ (China Inspection & Quarantine, now merged into Customs) inspection is mandatory for food, cosmetics, medical devices, and many consumer goods. GACC registration is required for food exporters to China.
· Customs value = CIF. Duty is applied first, then consumption tax (if any), then 13% VAT on the combined base.
· China Compulsory Certification (CCC) applies to 100+ product categories - vehicles, electrical products, toys, medical devices. Without CCC, goods cannot clear customs.

Frequently asked questions

What is the typical import duty on energy (HS 2710) into China?

China applies an MFN duty of about 0% on HS chapter 2710 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 (MFN tariffs published by the Customs Tariff Commission) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of energy in China?

China charges VAT at 13% on the CIF value plus duty. 13% VAT std / 9% reduced on CIF + duty + CT

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

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 13% VAT brings total taxes to about USD 35,750 (~13.0% of CIF). Landed at buyer's warehouse ≈ USD 315,750.

Which HS code should I use for energy in China?

Start with the 6-digit international HS heading - for example 2710.19 (Fuel oils, sulfur >0.5%). China customs then requires the full national code (10-digit HS). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping energy to China?

Most importers into China 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 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 China customs need to clear HS 2710?

China uses a 10-digit HS extension of the 6-digit WCO HS. Digits 7-8 are the CN tariff sub-heading; 9-10 are statistical/regulatory. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.