Unleaded gasoline HTS code 2710.12.1519: U.S. import guide 2026

Classification conclusion

Finished non-reformulated unleaded motor gasoline is reported under 2710.12.1519. This guide covers customs duty, fuel excise tax, EPA Part 1090 and hazardous-material controls.

U.S. HTS classification and duty at a glance

Finished unleaded motor gasoline is classified in HTSUS 2710.12.15, provided it is a light petroleum oil principally used as fuel in an internal-combustion or other engine. The 10-digit statistical reporting number depends on whether the fuel is reformulated gasoline.

This conclusion does not cover aviation gasoline, jet fuel, naphtha, RBOB, other motor-fuel blending stock, renewable-fuel blends reported elsewhere, or a chemical product merely capable of being blended into gasoline.

Why heading 2710 applies

Under GRI 1, heading 2710 covers petroleum oils and oils obtained from bituminous minerals, other than crude, and preparations not elsewhere specified or included containing 70 percent or more by weight of those oils when the oils are the basic constituents.

Chapter 27 subheading note 4 defines light oils and preparations in subheading 2710.12 by the ISO 3405/ASTM D86 distillation test: 90 percent or more by volume, including losses, must distill at 210°C. U.S. Additional Note 3 defines motor fuel as a product derived primarily from petroleum, shale or natural gas, with or without additives, principally used as fuel in internal-combustion or other engines.

Under GRI 6, finished motor fuel falls in 2710.12.15. Statistical reporting then separates leaded gasoline from reformulated and other gasoline. For an unleaded finished product:

• Use 2710.12.1514 only when the fuel qualifies as reformulated gasoline under the applicable EPA fuel program.
• Use 2710.12.1519 for other finished unleaded gasoline.
• Do not use 2710.12.18 for finished gasoline; that provision is for motor-fuel blending stock such as RBOB or another unfinished blendstock.

Evidence needed before entry

The classification file should include:

• Certificate of analysis for the imported batch.
• ASTM D86 or equivalent distillation curve.
• Octane rating, sulfur, benzene, aromatics, olefins, oxygen and lead content.
• Ethanol and other oxygenate percentages.
• Finished-fuel or blendstock status at the time of entry.
• EPA product designation, reformulated gasoline status and intended geographic market.
• Commercial invoice, bill of lading, tank certificate and quantity in barrels.

A product name on the invoice is not enough. CBP classifies the merchandise in its condition as imported, so a gasoline blendstock that requires further processing cannot be reported as finished unleaded gasoline merely because the buyer will later make gasoline from it.

Customs duty, Section 301 and entry fees

The current 2026 HTSUS Column 1 General rate for 2710.12.15 is 52.5 cents per barrel. The Special column is free for qualifying goods under the programs shown in the tariff schedule, and Column 2 is USD 1.05 per barrel.

Origin must be established before calculating additional duties:

• If the origin is China, HTS 2710.12.15 is currently subject to the legacy China Section 301 additional duty of 25% under 9903.88.03.
• The 2026 forced-labor Section 301 action does not add its separate duty to this tariff line because 2710.12.15 is expressly excepted in U.S. note 52(b), reported through 9903.05.86.
• No Section 232 or Section 201 safeguard was identified for finished unleaded gasoline under this HTS provision as of the review date.
• No official AD or CVD order was identified for finished unleaded motor gasoline under this HTS provision in the official sources reviewed. Scope language and the actual origin must still be screened before entry.

Formal entries are generally subject to the Merchandise Processing Fee at 0.3464%, subject to the FY 2026 minimum of USD 33.58 and maximum of USD 651.50, unless an exemption applies. Commercial vessel cargo may also be subject to the Harbor Maintenance Fee at 0.125%.

Federal gasoline excise tax

Federal excise tax is separate from customs duty. Under Internal Revenue Code section 4081 and IRS Publication 510, the federal tax on gasoline is USD 0.184 per gallon. The taxable event can be removal, entry or sale, and the liable person depends on terminal, registration and transaction facts.

IRS Publication 510 also reports a 2026 petroleum Superfund tax of USD 0.18 per barrel on imported petroleum products under section 4611. The importer should confirm the product and transaction fall within the statutory tax base and use the required Form 637 and Form 720 procedures where applicable.

Do not add 18.4 cents per gallon to the customs duty field on CBP Form 7501 as if it were an HTS ad valorem rate. Customs duty, internal-revenue tax and user fees are distinct entry calculations.

EPA fuel compliance is a release-critical issue

The Clean Air Act fuel rules are administered primarily under 40 CFR Part 1090. An importer of gasoline is generally treated as a fuel manufacturer for the imported volume and may need to satisfy registration, product transfer document, testing, reporting, recordkeeping and independent survey or attest requirements.

Before shipment, verify at least:

1. Company and facility registration in EPA's fuels systems. 2. The product designation and whether it is gasoline, reformulated gasoline, conventional gasoline or a regulated blendstock. 3. Per-batch testing and certification under Part 1090. 4. Sulfur, benzene, Reid vapor pressure, detergent and other applicable standards. 5. Product transfer documents and records throughout the distribution chain. 6. Quarterly or annual reporting through EPA's Central Data Exchange. 7. Renewable Fuel Standard obligations under 40 CFR Part 80, including any applicable RIN responsibility.

Seasonal and geographic fuel requirements matter. A fuel compliant for one location or season may not be lawful for sale in another. Temporary EPA fuel waivers are date- and location-specific and should never be treated as permanent nationwide exemptions.

Hazardous-material transportation

Gasoline is a Class 3 flammable liquid commonly shipped as UN1203, Gasoline, under the Hazardous Materials Regulations in 49 CFR Parts 171-180. The shipper and carrier must determine the correct proper shipping name, hazard class, packing group, packaging or cargo-tank specification, marks, labels, placards, shipping papers, emergency response information, training and security-plan obligations.

Ocean shipments also require International Maritime Dangerous Goods Code compliance. Port, terminal, pipeline, fire-code, state environmental and spill-prevention requirements may apply independently of federal customs clearance.

Customs entry checklist

• Confirm the exact finished-fuel specification and EPA designation.
• Select 2710.12.1514 or 2710.12.1519 from the condition at entry.
• Establish country of origin and screen Chapter 99, sanctions and trade remedies.
• Report barrel quantity and calculate the specific customs duty.
• Determine federal fuel excise tax and Superfund tax treatment separately.
• Complete EPA registration, testing and reporting before introducing the fuel into U.S. commerce.
• Prepare the dangerous-goods transport file and terminal acceptance records.
• Retain invoice, bill of lading, certificate of analysis, tank records, product transfer documents and origin evidence.

Suggested commercial description

Unleaded finished motor gasoline, other than reformulated gasoline, petroleum-derived light oil, octane rating ..., sulfur ... ppm, ethanol ...% by volume, for use in spark-ignition internal-combustion engines, HTSUS 2710.12.1519, ... barrels, country of origin ....

Replace every ellipsis with batch-specific data. If the product is RFG, RBOB, blendstock, aviation gasoline or contains a substantial renewable component, this wording and the tariff number must be reassessed.

Official sources

• USITC - Harmonized Tariff Schedule of the United States, 2026 Revision 18
• IRS Publication 510 - Excise Taxes
• EPA - Federal gasoline regulations under 40 CFR Part 1090
• EPA - gasoline, diesel and regulated blendstock reporting
• eCFR - 49 CFR Chapter I hazardous-material transportation rules
• CBP - FY 2026 customs user-fee adjustments

Conclusion

For finished unleaded motor gasoline that is not reformulated, the U.S. reporting number is 2710.12.1519; reformulated gasoline is 2710.12.1514. Both carry a base duty of 52.5 cents per barrel. EPA Part 1090 compliance, the 18.4-cent-per-gallon federal gasoline excise tax, hazardous-material transport rules and origin-specific Chapter 99 duties must be resolved independently.

This publication is general information, not a binding CBP ruling or legal opinion for a particular shipment. A final entry position requires the batch specification, origin, producer, importer structure, intended market and EPA fuel designation.

Law and tariff reviewed through September 4, 2026.

2026 U.S. customs and import-law review

Legal review date: September 5, 2026. The USITC online HTSUS identified 2026 Revision 18 on this review date. Rates and Chapter 99 measures can change during the year, so the legally operative schedule is the edition in effect on the entry date.

1. Quick legal conclusion

The proposed reporting number is 2710121519 for Other finished unleaded motor gasoline, but only for merchandise that matches this defined scope: Finished, petroleum-derived unleaded motor gasoline for spark-ignition engines; the representative US code is for non-reformulated gasoline. This is a fact-dependent classification opinion, not a CBP ruling and not a determination of admissibility, origin or AD/CVD scope.

2. Facts that must be verified before entry

• Finished fuel or blendstock status
• Octane, ethanol and distillation data
• Origin, producer and batch certificate

Also obtain the complete bill of materials, technical drawings, model numbers, operating manual, condition and configuration as imported, transaction chain, manufacturer/producer, country of origin of material inputs and intended U.S. use. A material difference requires a new analysis.

3. HTSUS analysis and controlling authority

• GRI 1 places petroleum-derived finished motor gasoline in heading 2710, and GRI 6 selects the light-oil motor-fuel subheading.
• The national reporting number depends on reformulated status in the US, RON and ethanol in Vietnam, and the Chinese tariff expansion from 8 to 10 digits.

The analysis must begin with GRI 1, the heading text and binding Section/Chapter Notes, then proceed to GRI 2–5 only if legally necessary and to GRI 6 for subheadings. U.S. Additional Rules of Interpretation and Additional U.S. Notes are controlling where applicable. WCO Explanatory Notes are persuasive interpretive material but are not U.S. statutory text. A CROSS ruling is binding only for the requester and merchandise covered by its facts; materially similar rulings may be persuasive. CIT and Federal Circuit decisions control within their jurisdiction.

Goods outside this opinion include:

• Aviation gasoline, jet fuel, naphtha, RBOB, unfinished blendstocks and renewable-fuel preparations require separate classification.

For recurring or high-value entries, request a prospective binding ruling from CBP under 19 CFR Part 177 and disclose all material facts. A ruling request is not a substitute for checking post-ruling HTSUS amendments or trade remedies.

4. Duty, fee and tax matrix

This table does not calculate landed cost. The importer must also determine customs value under 19 U.S.C. 1401a, including assists, packing, royalties/license fees, proceeds and related-party acceptability. A “first sale” claim requires a bona fide sale for export to the United States, arm's-length evidence and a complete transaction trail.

5. AD/CVD and evasion review

Do not infer trade-remedy status from the HTS number alone. Screen the country of origin, producer and written scope of every active AD/CVD order, and test any applicable Chapter 99 provision as of the entry date.

The written scope description is dispositive; an HTSUS number in an order is only a convenience reference. If coverage is uncertain, obtain a Commerce scope ruling under 19 CFR 351.225 before relying on a non-covered position. Minor processing or assembly in a third country can trigger a circumvention analysis. False origin, undervaluation or evasion can lead to EAPA investigation under 19 U.S.C. 1517 and civil penalties under 19 U.S.C. 1592.

6. Partner Government Agency and product compliance

Motor fuel must satisfy EPA fuel-quality and registration/compliance requirements under 40 CFR Part 1090. Maritime and overland movement is regulated as hazardous material; terminal, storage and state fuel-program requirements must be checked separately.

PGA admissibility is independent of tariff classification. Transmit all required agency data and documents through ACE; a CBP release does not cure a violation of an FDA, CPSC, EPA, FCC, DOT, USDA or other agency rule.

7. Origin, marking and UFLPA

Determine nonpreferential origin under the substantial-transformation test and any product-specific rule; do not rely only on the shipping country, invoice origin or location of final packing. Mark the article and, when required, its container under 19 U.S.C. 1304 and 19 CFR Part 134, unless a documented exception applies. Section 301, AD/CVD, government procurement and a preference program may use distinct origin rules.

Under 19 U.S.C. 1307 and the UFLPA, goods mined, produced or manufactured wholly or in part in Xinjiang, or by an entity on the UFLPA Entity List, are subject to a rebuttable presumption of exclusion. Maintain supplier identity, production, payment, logistics and input-tracing evidence; a generic supplier declaration is not enough for a high-risk supply chain.

8. Minimum entry file

• CBP entry/cargo release data and Form 7501 record, customs bond, commercial invoice, packing list and bill of lading/air waybill.
• Purchase orders, payment records, Incoterms, assists/royalties analysis and related-party or first-sale valuation support.
• Product specifications, drawings, photographs, manuals, composition/BOM, model cross-reference and condition as imported.
• Signed classification memorandum applying the GRIs, legal notes, current HTSUS text and relevant rulings, plus rejected alternatives.
• Origin and marking analysis; producer/supplier affidavits and traceability records; Chapter 99 and exclusion support.
• AD/CVD scope search, producer/exporter case numbers and cash-deposit instructions, even when the conclusion is “not covered.”
• All PGA registrations, certificates, laboratory reports, licenses, notices and ACE data required for this product.

Keep entry and supporting records for the statutory period, generally five years, under 19 U.S.C. 1508 and 19 CFR Part 163.

9. Principal legal risks

• Declaring a 10-digit number from the trade name without proving the imported condition and legally relevant characteristics.
• Omitting a Chapter 99 number or calculating only the Column 1 rate.
• Treating an AD/CVD HTS cross-reference as dispositive instead of reading the written scope.
• Using shipping country as origin without a substantial-transformation and marking analysis.
• Filing before PGA admissibility, certificates, laboratory evidence or supply-chain traceability are complete.

An incorrect entry can produce redelivery, exclusion/seizure, duty reassessment, interest, loss of liquidation defenses and penalties. If past entries contain a material error, promptly evaluate a post-summary correction, protest, prior disclosure under 19 CFR 162.74 or other corrective procedure with U.S. customs counsel; the correct route depends on entry and liquidation status.

10. Pre-entry action checklist

1. Lock the specifications and imported configuration for the exact SKU. 2. Re-run classification against the current HTSUS and record GRI/Note reasoning. 3. Determine customs value, nonpreferential origin and marking. 4. Screen Chapter 99, Section 301/232, quota/safeguard and every potentially relevant AD/CVD scope. 5. Complete the product-specific PGA review and obtain supporting certificates before shipment. 6. Calculate landed duties and fees, then have the importer and licensed customs broker validate ACE reporting. 7. For unresolved or commercially material classification issues, obtain a CBP Part 177 ruling before importation.

Official legal sources

• United States International Trade Commission; HTSUS 2026: Harmonized Tariff Schedule of the United States
• Internal Revenue Service; Publication 510: Federal excise taxes on gasoline
• U.S. Environmental Protection Agency; 40 CFR Part 1090: Federal gasoline regulations
• USITC — Current Harmonized Tariff Schedule of the United States
• CBP — User fee table: MPF rate and FY 2026 minimum/maximum
• CBP — Harbor Maintenance Fee
• CBP — ACE: filing customs and Partner Government Agency data
• USTR — Section 301 tariff actions and exclusion search
• BIS — Section 232 steel and aluminum measures
• Commerce — AD/CVD FAQs, scope and circumvention rules
• Commerce — ACCESS AD/CVD proceeding search
• CBP — UFLPA rebuttable presumption
• CPSC — Certificates and mandatory eFiling guidance
• FDA — Importing food products into the United States
• EPA — TSCA requirements for importing chemicals
• PHMSA — Lithium battery transportation requirements
• FCC — Equipment authorization
• eCFR — 19 CFR Part 177: administrative rulings
• eCFR — 19 CFR Part 134: country-of-origin marking
• eCFR — 19 CFR Part 163: recordkeeping

> Legal notice: This article provides general U.S. customs and trade-compliance information based on the stated facts as of September 5, 2026. It is not a CBP, Commerce or PGA ruling and is not legal advice for a specific transaction. Current HTSUS/Chapter 99 text, agency requirements and case-specific AD/CVD instructions must be rechecked at entry.

Editorial note

Prepared by the Global HS Code Checker Editorial Team for customs-classification, tariff and import-policy research. The correct code and applicable measures may change with the merchandise's actual characteristics, jurisdiction, entry date and supporting record. Verify the current tariff, governing measures and competent customs authority before filing an entry. A reviewer is identified only after a named expert has completed the review.