Gasoil / Diesel (10ppm) - HS 2710 classification, duty and landed cost
Gasoil / Diesel (10ppm) 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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2710.19 | Medium/heavy oils, gasoil (diesel) 10ppm S |
| 2710.20 | Petroleum oils with biodiesel content |
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 Gasoil / Diesel (10ppm) at FOB USD 780 per MT, sea freight to a representative port of discharge.
- · 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
- · Russia
- · Netherlands
- · India
- · Singapore
Frequently asked questions
Gasoil / Diesel (10ppm) is classified under HS 2710.19. 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.
Destination market toolkits
Country-specific duty, VAT/GST and Incoterms practice for the top destinations for energy.
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
Related tools
Sources & citations
- EU CBAM Regulation 2023/956European Commission
- IMO IMSBC / IMDG CodesInternational Maritime Organization
- WCO Harmonized System NomenclatureWorld Customs Organization
- WTO Integrated Database (tariff data)World Trade Organization