HS Code for Sustainable Aviation Fuel / SAF (HS 2710.19)
SAF is jet fuel from bio- or synthetic sources (HEFA - hydro-processed esters and fatty acids, ATJ - alcohol-to-jet, FT - Fischer-Tropsch). EU ReFuelEU mandate: 2% SAF from 2025 rising to 70% by 2050. US IRA offers USD 1.25-1.75/gallon SAF tax credit. Prices 3-5x fossil jet.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2710.19 | Kerosene-type jet fuel; SAF-blended jet fuel <100% SAF is usually classified here as jet A-1 substitute |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0-4.7% Fossil jet fuel is 0% too; SAF mandate creates buy-side pressure not duty. |
| United States | 10.6 c/gallon Section 45Z + Section 40B credits. |
| Singapore | 0% SAF hub. |
Numerical Example: 5,000 MT SAF HEFA (used cooking oil feed), FOB Rotterdam USD 2,000/MT, CIF London Heathrow
5,000 MT SAF HEFA (used cooking oil feed), FOB Rotterdam USD 2,000/MT, CIF London Heathrow. Run your own numbers in the Import Duty & Tax calculator.
- · ASTM D7566 for SAF blending components (max 50% blend approved for most pathways).
- · CORSIA ICAO scheme - emission neutrality.
- · ReFuelEU Aviation - EU mandate on SAF share.
- · ISCC CORSIA / RSB certification.
- · Singapore (Neste)
- · Finland (Neste)
- · USA (DGD Diamond Green Diesel, World Energy)
- · Netherlands
Frequently asked questions
Yes. Book-and-claim allows an airline (e.g. Lufthansa) to buy the environmental attribute of SAF delivered elsewhere (e.g. Neste's Singapore refinery to Cathay Pacific). Certificates trade on registries like RSB Book-and-Claim. Reduces physical logistics constraints but requires strong chain-of-custody audit.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to renewable 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.