HS Code for HEFA-SPK Sustainable Aviation Fuel (HS 2710.19)
HEFA-SPK (hydroprocessed esters and fatty acids - synthetic paraffinic kerosene) is the only commercially scaled SAF pathway. Feedstocks: used cooking oil, tallow, palm/soy oil (limited). EU ReFuelEU mandates 2% SAF blend from 2025 (rising to 70% by 2050); UK 2% from 2025; US IRA §40B/45Z credits.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2710.19 | Petroleum oils, other than crude - includes jet fuel and SAF blends |
| 3826.00 | Biodiesel and mixtures thereof, not containing >70% petroleum oil |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Duty-suspended when destined for aircraft fuelling; ETS aviation obligation. |
| United States | 0% IRA §40B credit up to USD 1.75/gal on qualifying pathways. |
| United Kingdom | 0% SAF mandate 2% 2025. |
Numerical Example: 5,000 MT (~1.6m gal) UCO-derived HEFA neat SAF, FOB Singapore USD 2,600/MT, CIF Amsterdam
5,000 MT (~1.6m gal) UCO-derived HEFA neat SAF, FOB Singapore USD 2,600/MT, CIF Amsterdam. Run your own numbers in the Import Duty & Tax calculator.
- · ASTM D7566 Annex 2 (HEFA specification).
- · EU ReFuelEU Aviation Regulation 2023/2405.
- · CORSIA Eligible Fuels list (ICAO).
- · US IRS Notice 2024-06 on SAF credit qualifying pathways.
- · United States
- · Singapore (Neste)
- · Netherlands
- · Finland
- · China
Frequently asked questions
HEFA is ASTM-certified since 2011 and the only pathway at commercial scale (Neste Singapore, World Energy Paramount). AtJ (LanzaJet) and PtL (Twelve, Norsk e-Fuel) are pre-FID/pilot. Post-2030 supply mix depends on which of these de-risks first.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to energy (HS 2710.19) 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.