HS 2710Energy · India

Lubricants & Base Oil - HS 2710 classification, duty and landed cost - Import into India

Duty and tax snapshot for importing energy (HS 2710) into India. Typical MFN duty ~5%, IGST 18% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

IGST

18%

Total taxes / CIF

24.1%

Worked landed-cost example

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

FOB valueUSD 250,000

Origin chargesUSD 3,750

FreightUSD 20,000

InsuranceUSD 1,250

CIFUSD 275,000

Assessable value (CIF + 1% landing)USD 277,750

Import duty @ 5%USD 13,888

IGST @ 18%USD 52,495

Destination inlandUSD 5,000

Landed cost ≈ USD 346,382

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

Sample HS codes

Code	Description
2710.19	Lubricating oils and preparations
2710.20	Petroleum oils with biodiesel content

India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes

· India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
· Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
· SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.
· Assessable value = CIF + 1% landing charges (this 1% add-on was removed post-2017 for most goods but persists in specific tariff lines - verify per HS).

Frequently asked questions

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

India applies an MFN duty of about 5% 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 (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of energy in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

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

On a USD 250,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 275,000. Applying 5% duty and 18% IGST brings total taxes to about USD 66,382 (~24.1% of CIF). Landed at buyer's warehouse ≈ USD 346,382.

Which HS code should I use for energy in India?

Start with the 6-digit international HS heading - for example 2710.19 (Lubricating oils and preparations). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping energy to India?

Most importers into India 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 IGST 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 India customs need to clear HS 2710?

India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.