HS Code for Naphtha (HS 2710.12)
Naphtha is the C5-C10 light distillate feed for steam crackers producing ethylene/propylene, and for isomerisation into gasoline blendstock. Paraffinic naphtha (higher paraffin content) is preferred for cracking; aromatic is preferred for reforming.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2710.12 | Light oils and preparations |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 4.7% Suspension for chemical industry end-use. |
| India (BCD) | 0-2.5% Concessional for petrochem feedstock. |
| South Korea | 3% Refund on cracker feedstock use. |
| China | 1% |
Numerical Example: 45,000 MT paraffinic naphtha, FOB Sikka USD 720/MT, CFR Yeosu Korea
45,000 MT paraffinic naphtha, FOB Sikka USD 720/MT, CFR Yeosu Korea. Run your own numbers in the Import Duty & Tax calculator.
- · Platts MOPJ (Mean of Platts Japan) - Asian naphtha benchmark.
- · Argus European naphtha CIF NW Europe.
- · MARPOL Annex I; IMDG Class 3 UN 1268.
- · REACH registration.
- · Middle East (Saudi, UAE, Kuwait)
- · India (Reliance)
- · United States (Gulf Coast)
Frequently asked questions
Ethylene crackers want high paraffin content (>=70%), low aromatics (<10%), low sulphur (<500 ppm). Full-range open-spec naphtha with high naphthenes is typically for reforming. Ask for detailed PIONA analysis in your LC document requirements.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2710.12) 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.