Product classification
HS code for Heavy fuel oil: 2713.90
Residues, of petroleum oils or of oils obtained from bituminous minerals.
Classification of heavy fuel oil under HS 2713.90
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.
- Covers
- 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)
- Also under 2713.90
- ExxonMobil Heavy Fuel Oil
- Shell Residue Fuel
- Valero Refinery Residues
- Sinopec Heavy Oil
Codes often confused with 2713.90
Common mistake. 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.
Top exporters and importers of HS 271390 (the code used for heavy fuel oil), 2025
In 2025, the largest exporter of HS 271390 (the code used for heavy fuel oil) in UN Comtrade data was Nigeria, with 47% of world exports; the largest importer in UN Comtrade data was the United Arab Emirates, with about 43% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 271390, not only heavy fuel oil.
Top exporters 2025 · share of world exports
- 1 Nigeria $805M 47% of world exports
- 2 Indonesia $605M 35% of world exports
- 3 Malaysia $110M 6.5% of world exports
World total: $1.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Arab Emirates* ~$241M 43% of world imports · partner records ↗
- 2 Kazakhstan $79M 14% of world imports
- 3 Italy $64M 12% of world imports
World total: $556M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for heavy fuel oil
Brazil classifies heavy fuel oil under NCM 2713.90.00: HS 2713.90 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about heavy fuel oil
What is the HS code for Heavy fuel oil?
The HS code for Heavy fuel oil is 271390 (Residues; of petroleum oils or of oils obtained from bituminous minerals). The primary HS code for heavy fuel oil as a petroleum residue is 2713.90.
How do I classify Heavy fuel oil for customs?
Heavy fuel oil is classified under HS code 271390 — Residues; of petroleum oils or of oils obtained from bituminous minerals. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of heavy fuel oil (HS 271390)?
In 2025, the top exporters of HS 271390 (the code used for heavy fuel oil) in UN Comtrade data were Nigeria ($805M, 47% of world exports), Indonesia ($605M) and Malaysia ($110M). World exports came to about $1.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of heavy fuel oil (HS 271390)?
In 2025, the top importers of HS 271390 (the code used for heavy fuel oil) in UN Comtrade data were the United Arab Emirates (about $241M, 43% of world imports), Kazakhstan ($79M) and Italy ($64M). World imports came to about $556M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Heavy fuel oil the same in all countries?
The base HS code 271390 for Heavy fuel oil is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for heavy fuel oil in Brazil?
In Brazil, heavy fuel oil (HS 271390) is classified under NCM 2713.90.00.