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.
HS Classification for HS Code for Petroleum Products (HS 2710)
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 | EU CN: Fuel oil, sulphur ≤ 0.10% (ULSFO) |
| 2710.19.66 | EU CN: Fuel oil, sulphur > 0.10% and ≤ 0.50% (VLSFO) |
| 2710.19.67 | EU CN: Fuel oil, sulphur > 0.50% (HSFO, CST 180/380) |
| 2710.19.81 | Lubricating oils, base oils |
| 2710.12.25 | Naphtha (feedstock for petrochemicals) |
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; IGST not levied on petrol, diesel and ATF (outside GST). |
| UAE | 5% Standard GCC; VAT 5%. |
| Singapore | 0% Excise SGD 0.79/L petrol, SGD 0.20/L diesel. |
Numerical Example: 30,000 MT EN590 10ppm gasoil (HS 2710.19.43), CFR ARA USD 780/MT
30,000 MT EN590 10ppm gasoil (HS 2710.19.43), CFR ARA USD 780/MT. Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · United States
- · Russia
- · Netherlands
- · Singapore
- · Saudi Arabia
- · South Korea
- · UAE
- · India
Frequently asked questions
Not at the 6-digit HS level - fuel oil sits in 2710.19 internationally. The EU Combined Nomenclature splits it by sulphur: 2710 19 62 (≤ 0.10% S), 2710 19 66 (> 0.10% to ≤ 0.50% S, VLSFO) and 2710 19 67 (> 0.50% S, HSFO), mirroring the IMO 2020 and ECA limits. Other countries use their own national splits.
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.
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).
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2710) 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 5% only for kerosene PDS or IFO 180 CST, IFO 380 CST and Marine Fuel 0.5% (FO) for use in ships or vessels (Schedule I S.No. 207); otherwise 18% under Schedule II S.No. 29, excluding petrol, diesel and ATF (not in GST). | CIF + duty | not determined |
| 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 | 0.4% |
| 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.