HS 2710.19Energy

HS Code for High-Sulphur Fuel Oil (HS 2710.19)

HSFO (>0.5% S, typically 3.5% S) lost its main marine bunker market to IMO 2020's 0.5% S global cap. It survives as scrubber-fitted vessel fuel, power-gen fuel in emerging markets, and refinery feed. Prices trade at a USD 100-200/MT discount to VLSFO.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
2710.19	Petroleum oils, other than crude, not containing biodiesel

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Typical import duty by market

Market	Duty
Singapore	0% Bunker hub.
European Union	3.5% Excise duty per country.
United States	5.25 c/bbl Merchandise Processing Fee.

Worked landed-cost example

80,000 MT Aframax HSFO 3.5% S, FOB Fujairah USD 470/MT, CFR Singapore bunker

FOBUSD 37,600,000

FreightUSD 1,900,000

CFRUSD 39,500,000

Singapore dutyUSD 0

Landed ≈ USD 39.5m for stockpile at bunker terminal. Priced against Platts FOB Singapore 380 CST.

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

Regulatory checkpoints

· IMO 2020 - MARPOL Annex VI - 0.5% S global cap unless scrubber.
· IMO 2025 update on ECAs (North Sea, Baltic, Mediterranean NOx/SOx).
· ISO 8217 marine fuel standard - RMG 380 grade.
· Platts FOB Singapore HSFO 380 CST and CIF Rotterdam Barges 3.5% assessments.

Top exporting countries

· Russia (partly sanctioned)
· Saudi Arabia
· Singapore
· United States

Frequently asked questions

Scrubber payback economics?

Scrubber CAPEX (USD 1.5-4m per ship) is paid back by burning HSFO instead of VLSFO. With a HSFO-VLSFO spread of USD 150/MT and consumption of 30-50 MT/day, payback is 12-24 months. Rising CII/EU ETS costs on marine fuel changes the math.