The Department of Energy (DOE) and the Environmental Protection Agency (EPA) are the primary federal bodies involved — DOE for energy supply reporting and certain licensing requirements, and EPA for fuel quality standards including sulfur content and renewable fuel obligations. CBP enforces HTS classification and collects applicable duties at the border.

Refined products are classified based on their chemical composition, distillation range, and intended use rather than the crude feedstock. For example, motor gasoline, jet fuel, and distillate fuel oil each occupy distinct HTS headings with different duty treatments, so laboratory analysis confirming product specifications is a standard part of import documentation.