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HS 2710.19Energy

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.

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

Sample 6-digit codes

CodeDescription
2710.19Petroleum oils, other than crude - includes jet fuel and SAF blends
3826.00Biodiesel and mixtures thereof, not containing >70% petroleum oil
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
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.

Worked landed-cost example

5,000 MT (~1.6m gal) UCO-derived HEFA neat SAF, FOB Singapore USD 2,600/MT, CIF Amsterdam

FOBUSD 13,000,000
Freight + insuranceUSD 260,000
CIFUSD 13,260,000
EU duty (jet fuel)USD 0
Blending to 30% into Jet A-1 batch (upgrade margin)captured downstream
EU landed USD 13,260,000 (~USD 8.30/gal neat) - vs conventional Jet A-1 at ~USD 2.70/gal, the 3x cost gap drives the mandate design.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · 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.
Top exporting countries
  • · United States
  • · Singapore (Neste)
  • · Netherlands
  • · Finland
  • · China

Frequently asked questions

Why HEFA vs alcohol-to-jet or PtL?

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.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for energy.

Import into Singapore →
GST · 9% standard (from 2024)
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into United Kingdom →
VAT · 20% standard, 5% reduced, 0% zero-rated
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Netherlands →
BTW (VAT) · 21% standard, 9% reduced

Energy landed-cost pages: every destination market

Jump straight to the energy import guide for any of the destination markets we cover.

Related commodity guides

HS 2709Energy
HS Code for Crude Oil (HS 2709) →
HS 2710Energy
HS Code for Petroleum Products (HS 2710) →
HS 2701Energy
HS Code for Coal (HS 2701) →
HS 2713Energy
HS Code for Petroleum Coke / Petcoke (HS 2713) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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