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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2710.19 | Petroleum oils, other than crude, not containing biodiesel |
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. |
Numerical Example: 80,000 MT Aframax HSFO 3.5% S, FOB Fujairah USD 470/MT, CFR Singapore bunker
80,000 MT Aframax HSFO 3.5% S, FOB Fujairah USD 470/MT, CFR Singapore bunker. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Russia (partly sanctioned)
- · Saudi Arabia
- · Singapore
- · United States
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2710.19) 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 | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.