HS Code for Fuel oil

Fuel oil is classified under HS code 2710.19. This classification falls within the category of petroleum oils and oils obtained from bituminous minerals (other than crude). Heading 2710 distinguishes between light oils and preparations (which typically distill 90% or more by volume at 210°C) and other oils. Fuel oils, including diesel (gas oil) and heavy fuel oils (residual oils), fall into the 'other' category because they have higher boiling points and different distillation profiles compared to light oils like gasoline or kerosene. To qualify for 2710.19, the product must contain 70% or more by weight of petroleum oils or bituminous mineral oils. This code specifically excludes products containing biodiesel (which move to 2710.20) and waste oils (2710.91 or 2710.99). The classification is highly dependent on technical specifications such as flash point, viscosity, and distillation characteristics as defined in the Chapter 27 Supplementary Notes.

Products Included

• Diesel oil (Gas oil)
• Heavy fuel oil (Bunker C)
• No. 2 heating oil
• Marine residual fuel
• Furnace oil
• Intermediate fuel oil (IFO)

Common Misclassification

A frequent misclassification occurs with HS code 2710.12, which is reserved for light oils like motor spirit (gasoline). If the oil's distillation percentage at 210°C is high, it must be in 2710.12. Another common error is using 2710.20 for standard fuel oil; 2710.20 is only for oils containing biodiesel. Furthermore, crude petroleum oil must be classified under 2709.00, and lubricating oils, while also in 2710.19 in some systems, are often distinguished at the 8-digit level from combustible fuel oils.

FAQ

What is the HS code for fuel oil?

The general HS code for fuel oil (including diesel and heavy fuel oil) is 2710.19.

Does this code include biodiesel?

No, fuel oils containing any percentage of biodiesel are classified under HS code 2710.20.