HS 2710Energy

HS Code for Petroleum Products (HS 2710)

Refined petroleum products live under HS 2710, split by cut and specification. IMO 2020 changed the fuel-oil market forever - VLSFO (< 0.50% S) and MGO now dominate bunker demand, with HSFO restricted to scrubber-equipped tonnage.

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

Sample 6-digit codes

Code	Description
2710.12.11	Motor gasoline, RON ≥ 95
2710.12.15	Aviation gasoline (AvGas 100LL)
2710.19.21	Kerosene, jet fuel (Jet A-1, DEF STAN 91-091)
2710.19.43	Gasoil / diesel, sulphur ≤ 10 ppm (EN 590 ULSD)
2710.19.62	Fuel oil, sulphur > 0.50% (HSFO, CST 180/380)
2710.19.66	Very Low Sulphur Fuel Oil, ≤ 0.50% (VLSFO)
2710.19.81	Lubricating oils, base oils
2710.12.25	Naphtha (feedstock for petrochemicals)

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
United States	5.25 - 52.5¢/bbl Specific duty by cut; motor fuel excise USD 0.184/gal federal.
European Union	0% - 4.7% Excise duty is the real cost - EUR 359/1,000 L min on unleaded petrol.
India (BCD)	2.5% (diesel) / 2.5% (petrol) / 5% (jet fuel) Plus road/agri cess and IGST 5%.
UAE	5% Standard GCC; VAT 5%.
Singapore	0% Excise SGD 0.79/L petrol, SGD 0.20/L diesel.

Worked landed-cost example

30,000 MT EN590 10ppm gasoil (HS 2710.19.43), CFR ARA USD 780/MT

Cargo valueUSD 23,400,000

EU MFN duty @ 4.7%USD 1,099,800

Dutch excise (recovered on onward supply)n/a at import

Dutch VAT 21% (reclaimable)USD 5,144,958

Landed cost ≈ USD 24.5 M plus excise at final release for consumption.

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

Regulatory checkpoints

· IMO 2020 - global 0.50% sulphur cap on marine fuel outside ECAs.
· ISO 8217:2017 specification for marine residual/distillate fuels.
· EN 228 (petrol), EN 590 (diesel), EN ISO 9024 (jet) for European market.
· Colour markers / fiscal dyes: red diesel (UK/US), Solvent Yellow 124 (EU).
· ADR/IMDG dangerous goods packaging; UN 1202 (diesel), UN 1203 (petrol), UN 1863 (jet).

Top exporting countries

· United States
· Russia
· Netherlands
· Singapore
· Saudi Arabia
· South Korea
· UAE
· India

Frequently asked questions

What is the HS split between HSFO and VLSFO?

Under HS 2022, fuel oil is split at the 6-digit level by sulphur content: 2710.19.62 for > 0.50% S (HSFO) and 2710.19.66 for ≤ 0.50% S (VLSFO). This mirrors the IMO 2020 regulatory line.

Why does jet fuel have a different HS code from kerosene?

They share 2710.19.2x but jet fuel (Jet A-1) carries a specific national extension and requires JIG-1530 or DEF STAN 91-091 test certificates at import.

Are marine bunkers dutiable?

Fuel supplied to international voyages is generally duty-free and VAT/GST-free at bunker sale under most bunker fuel regulations - but only if delivered by a licensed bunker supplier with a Bunker Delivery Note (BDN).