HS Code for VLSFO Marine Bunker Fuel (HS 2710.19)
Since 1 Jan 2020, global marine bunker fuel is capped at 0.50% sulphur (IMO 2020) outside SECAs, which stay at 0.10%. VLSFO (Very Low Sulphur Fuel Oil) is the dominant compliant fuel - a blend of low-sulphur residues and cutter stocks. HS code is 2710.19; commercial classification is by ISO 8217:2017 grade (RMG 380 typical) and 0.50% max sulphur.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2710.19 | Petroleum oils - other (includes marine fuel oils) |
| 2710.20 | Petroleum oils containing biodiesel (context: bio-VLSFO) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% Bunker fuel to international voyages is duty-free and excise-exempt under EU Energy Taxation Directive. |
| United States | 0% Bunker fuel exempt from federal excise on international voyages. |
| Singapore | 0% World's largest bunker port; duty-free bunkers. |
Numerical Example: 3,000 MT VLSFO, stemmed FOB Singapore USD 570/MT, delivered ex-barge
3,000 MT VLSFO, stemmed FOB Singapore USD 570/MT, delivered ex-barge. Run your own numbers in the Import Duty & Tax calculator.
- · IMO MARPOL Annex VI Regulation 14 - 0.50% global sulphur cap; 0.10% in ECAs (Baltic, North Sea, N. American ECA, US Caribbean).
- · ISO 8217:2017 (in revision) - fuel oil specifications RMA to RMK grades.
- · IMO 2023 EEXI / CII - technical and operational efficiency ratings; drives fuel choice.
- · FuelEU Maritime (Regulation 2023/1805) - GHG-intensity limits on fuel used in EU port calls from 2025.
- · EU ETS - shipping brought in phased from 2024 (40% 2024, 70% 2025, 100% 2026).
- · Singapore
- · Rotterdam / ARA
- · Fujairah
- · USG (Houston / New Orleans)
- · South Korea
Frequently asked questions
HSFO = High Sulphur Fuel Oil (3.5% S) - only usable with scrubber. VLSFO = 0.50% cap-compliant residual blend. ULSFO / LSMGO = 0.10% or lower for SECAs. Compatibility issues between VLSFO batches (stability, wax) are the operational concern.
Yes for international voyages - almost universally. Domestic (coastal / river) bunker often attracts full excise. The BDN and voyage type are the trigger for the duty regime applied.
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.