HS Code for Liquefied Natural Gas / LNG (HS 2711.11)
LNG is natural gas liquefied to -162 degC for tanker transport. HS 2711.11 covers LNG; regasified natural gas falls under 2711.21. Standard cargo is ~155,000-174,000 CBM (~65,000-72,000 MT LNG or ~3.4 TBtu). SPAs are 15-25 years for baseload; spot cargoes trade on JKM/TTF.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2711.11 | Natural gas, liquefied |
| 2711.21 | Natural gas in gaseous state |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% |
| Japan | 0% |
| South Korea | 3% |
| India (BCD) | 2.5% Plus GST 5% (concessional). |
| China | 0% |
Numerical Example: 3.4 TBtu cargo (~65,000 MT), FOB Sabine Pass USD 12.50/MMBtu, DES Futtsu Japan
3.4 TBtu cargo (~65,000 MT), FOB Sabine Pass USD 12.50/MMBtu, DES Futtsu Japan. Run your own numbers in the Import Duty & Tax calculator.
- · SIGTTO best practice for LNG carrier operation.
- · IMO IGC Code for gas carriers.
- · IMDG Class 2.1 flammable gas.
- · US DOE export authorisation to FTA/non-FTA countries.
- · JKM (Platts) and TTF (ICE) benchmarks.
- · United States
- · Australia
- · Qatar
- · Russia (partly sanctioned)
- · Malaysia
- · Nigeria
Frequently asked questions
JKM is Northeast Asia DES; TTF is European hub gas. When JKM > TTF + shipping, Atlantic-basin cargoes go east through Panama; when TTF > JKM, they go north into Europe. The arb math is USD 1.5-2.5/MMBtu shipping cost including canal fees.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2711.11) 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.