HS 2710.19Energy

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.

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

Sample 6-digit codes

Code	Description
2710.19	Petroleum oils - other (includes marine fuel oils)
2710.20	Petroleum oils containing biodiesel (context: bio-VLSFO)

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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.

Worked landed-cost example

3,000 MT VLSFO, stemmed FOB Singapore USD 570/MT, delivered ex-barge

FOB valueUSD 1,710,000

Barge / delivery differentialUSD 15/MT typical

Delivered priceUSD 585/MT × 3,000 = USD 1,755,000

Duty / VATUSD 0 for international bunker

Delivered stem cost ≈ USD 1.76m. Bunker Delivery Note (BDN) is retained on board for MARPOL compliance verification.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· 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).

Top exporting countries

· Singapore
· Rotterdam / ARA
· Fujairah
· USG (Houston / New Orleans)
· South Korea

Frequently asked questions

VLSFO vs LSMGO vs HSFO?

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.

Is bunker fuel duty-free?

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.