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.
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) |
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. |
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
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.
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 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.