The ultra-deep desulfurization of oil needs to be solved urgently due to various problems, including environmental pollution and environmental protection requirements. Oxidative desulfurization (ODS) was considered to be the most promising technology. The facile synthesis of highly efficient and stable HPW-based heterogeneous catalysts for oxidative desulfurization is still a challenging task. In this paper, pentamethylene hexamine (PEHA) and phosphotungstic acid (HPW) were combined by a simple one-step method to prepare a heterogeneous catalyst of PEHA-HPW for the production of ultra-deep desulfurization fuel oil. The composite material exhibited excellent catalytic activity and high recyclability, which could reach a 100% dibenzothiophene (DBT) removal rate in 30 min and be recycled at least 5 times. Experiments and DFT simulations were used to better examine the ODS mechanism of PEHA-HPW. It was proved that the rich amino groups on the surface of PEHA-HPW play a crucial role. This work provides a simple and feasible way for the manufacture of efficient HPW-based catalysts.