HS Code for Heavy fuel oil

Heavy fuel oil is classified under HS code 2713.90, which specifically covers residues of petroleum oils or of oils obtained from bituminous minerals, other than petroleum coke or petroleum bitumen. This classification is determined by the product's nature as a residual fraction obtained during the distillation of crude oil. Unlike lighter distillates that evaporate at lower temperatures, heavy fuel oil consists of the heavier components that remain at the bottom of the distillation column. According to the General Rules of Interpretation (GRI) and Chapter 27 notes, products that are not specified elsewhere and consist of mixed hydrocarbons resulting from the treatment of petroleum fall into this residual category. The classification 2713.90 is used when the substance does not meet the specific criteria for petroleum bitumen (2713.20) or petroleum coke (2713.11/12), yet remains a distinct petroleum residue used primarily for industrial heating or marine propulsion.

Products Included

• Bunker C fuel oil
• Residual fuel oil (RFO)
• No. 6 fuel oil
• Furnace oil (residual grade)
• Low sulfur heavy fuel oil (LSHFO)
• High sulfur fuel oil (HSFO)

Common Misclassification

Heavy fuel oil is frequently misclassified under HS code 2710.19, which covers medium and heavy oils and preparations (distillates). The distinction lies in whether the oil is a distillate or a residue; 2710.19 is for oils where 70% or more by volume distills at 210°C or 250°C, whereas 2713.90 is for the non-distilled residues. It may also be confused with 2713.20 (Petroleum bitumen) if the viscosity and penetration characteristics are not clearly defined by laboratory testing.

FAQ

What is the HS code for heavy fuel oil?

The primary HS code for heavy fuel oil as a petroleum residue is 2713.90.

Is heavy fuel oil classified differently if used for ships?

While the end-use is for marine bunkering, the classification remains 2713.90 based on its chemical composition as a petroleum residue, though local customs may require specific sub-headings for bunker fuels.