Bitumen Import Duty in Brazil
Last updated: 2026-09-29
Bitumen Import Duty in Brazil
Brazil applies a 10% import duty (II) on bitumen classified under HS code 2713.20.00, plus PIS/COFINS at 2.1%, ICMS (12–18% by state), and the AFRMM merchant marine levy (8% on ocean freight). On a $480/MT CIF cargo, total landed charges typically add $62–$95 per tonne to the base price, depending on the destination state and payment terms. However, importers registered under Brazil's Ex-tarifário or RECAP regimes can legally reduce the II rate to 0–2%.
What Is the Current Bitumen Import Duty in Brazil?
Brazil's external tariff structure for bitumen is set by TEC (Tarifa Externa Comum), the Mercosur common external tariff. Bitumen for road paving enters under NCM 2713.20.00.
| Charge | Rate | Base | Notes |
|---|---|---|---|
| **II (Import Duty)** | 10% | CIF value | Standard TEC rate |
| **IPI** | 0% | CIF + II | Exempt for 2713.20.00 |
| **PIS/COFINS-Importação** | 2.1% | CIF value | Combined rate |
| **ICMS** | 12–18% | CIF + II + PIS/COFINS + Siscomex | State-dependent |
| **AFRMM** | 8% | Ocean freight only | Not on CIF total |
| **Siscomex fee** | ~R$154 per declaration | Fixed | Per DI |
| **Warehouse/storage** | $8–$14/MT | Variable | Port-dependent |
Key point: The 10% II is the headline number, but it represents only ~25–35% of total tax burden. ICMS and PIS/COFINS combined usually exceed the import duty itself.
| Cost Component | Calculation | Amount (USD) |
|---|---|---|
| Base CIF value | 30,000 × $480 | $14,400,000 |
| Import Duty (10%) | $14,400,000 × 10% | $1,440,000 |
| PIS/COFINS (2.1%) | $14,400,000 × 2.1% | $302,400 |
| AFRMM (8% on freight) | ~$35/MT × 8% × 30,000 | $84,000 |
| ICMS (18%, São Paulo) | ~18% on grossed-up base | ~$2,850,000 |
| **Total charges** | **~$4,676,400** | |
| **Landed cost per MT** | $19,076,400 ÷ 30,000 | **~$636/MT** |
The gap between $480 CIF and $636 landed is 32.5%—this is why importers fight hard over ICMS incentives and Ex-tarifário eligibility.
Brazil Bitumen Duty vs. Other Key Markets
Brazil's tariff is mid-range by global standards. Where Brazil hurts importers is not the 10% II but the compounded ICMS and the AFRMM.
| Country | Import Duty (HS 2713.20) | VAT/GST | Composite Burden |
|---|---|---|---|
| **Brazil** | **10%** | ICMS 12–18% | **28–35%** |
| Argentina | 6–8% | IVA 21% | 27–29% |
| Chile | 6% | IVA 19% | 25% |
| Colombia | 5–10% | IVA 19% | 24–29% |
| United States | 0% | 0% | ~0% |
| Nigeria | 5% | VAT 7.5% | ~13% |
| India | 7.5–10% | GST 18% | 25–28% |
| Germany (EU) | 0% | VAT 19% | 19% |
Takeaway: On paper, Brazil's 10% II looks comparable to India or Colombia. In practice, the AFRMM + Siscomex + port storage + ICMS compounding push Brazil to the high end of the global range for bitumen landed costs.
| Market | Landed Cost/MT | Delta vs. CIF |
|---|---|---|
| United States | ~$480 | 0% |
| Germany | ~$571 | +19% |
| Chile | ~$606 | +26% |
| Brazil | **~$636** | **+32.5%** |
| Colombia | ~$619 | +29% |
| India | ~$614 | +28% |
Special Regimes That Reduce or Eliminate the 10% Duty
Brazil offers several legal pathways to cut the 10% II down to 0–2%. These are not loopholes—they are formal industrial policy instruments.
- Reduces II to **0%** on capital goods and certain raw materials with no domestic equivalent.
- Bitumen is **rarely approved** because Petrobras/Refinaria de Mataripe produce domestically.
- **Approval timeline:** 4–8 months via GECEX.
- **Success rate for bitumen:** low (<15% of applications).
- Available to companies in the petrochemical chain.
- Suspends **PIS/COFINS** and can reduce **II** on inputs.
- Requires **SUDENE/SUDAM** approval if located in Northeast/Amazon incentives zones.
- **Suspends or exempts** II, IPI, PIS/COFINS on imported inputs used in exported goods.
- Relevant if bitumen is used to produce asphalt mixes for export infrastructure projects.
- **Typical saving:** 15–20% of landed cost.
- **II reduced by 88%** for goods consumed in the Manaus region.
- **ICMS** replaced by a single **ICMS-ZFM** rate.
- **Caveat:** goods must be consumed or processed within ZFM.
| State | Standard ICMS | Incentivized Rate | Effective Saving |
|---|---|---|---|
| São Paulo | 18% | 12% (deferral) | ~6 pts |
| Rio de Janeiro | 20% | 12% | ~8 pts |
| Minas Gerais | 18% | 12% | ~6 pts |
| Bahia | 19% | 12% | ~7 pts |
| Ceará | 18% | 7% (import incentive) | ~11 pts |
Practical impact: A Rio de Janeiro importer using a state incentive can cut landed cost from $636/MT to ~$590/MT—a $46/MT swing on a 30,000 MT cargo worth $1.38 million.
Cost Breakdown: Total Landed Cost of Bitumen in Brazil
This table models a 25,000 MT cargo from the Middle East Gulf to Santos at $470/MT CIF.
| Line Item | Rate | USD/MT | Total USD |
|---|---|---|---|
| FOB price | — | $440 | $11,000,000 |
| Ocean freight | — | $30 | $750,000 |
| Insurance | 0.5% FOB | $2.20 | $55,000 |
| **CIF value** | **$472.20** | **$11,805,000** | |
| Import Duty (II) | 10% | $47.22 | $1,180,500 |
| PIS/COFINS | 2.1% | $9.92 | $247,905 |
| AFRMM | 8% freight | $2.40 | $60,000 |
| Siscomex | fixed | $0.006 | $154 |
| ICMS (SP 18%) | 18% grossed | $113.63 | $2,840,750 |
| Port/storage | — | $11 | $275,000 |
| Customs broker | — | $1.80 | $45,000 |
| **Total landed** | **$657.18** | **$16,429,159** |
Effective tax wedge: ($16,429,159 − $11,805,000) / $11,805,000 = 39.2%
That 39.2% is the number that actually decides whether a Brazilian refinery or an importer wins the tender.
| CIF Price | ICMS 12% | ICMS 18% | Delta |
|---|---|---|---|
| $400/MT | $531/MT | $558/MT | +$27 |
| $450/MT | $596/MT | $627/MT | +$31 |
| $500/MT | $662/MT | $697/MT | +$35 |
| $550/MT | $727/MT | $766/MT | +$39 |
| $600/MT | $793/MT | $835/MT | +$42 |
Rule of thumb: Every 1 percentage point of ICMS adds roughly $5–$7 per tonne to landed cost at 2024 price levels. Every $10/MT move in CIF adds $14–$15/MT landed.
How to Calculate Your Exact Bitumen Landed Cost in Brazil
Manual calculation is error-prone because ICMS is calculated "por dentro" (grossed up)—the tax is embedded in its own base. Most importers get this wrong by 5–8%.
Manual formula:
```
ICMS base = (CIF + II + PIS/COFINS + Siscomex + AFRMM) / (1 − ICMS rate)
ICMS due = (ICMS base × ICMS rate) − ICMS paid on freight
```
Example at 18% ICMS:
- CIF + II + PIS/COFINS + Siscomex + AFRMM = $472.20 + $47.22 + $9.92 + $0.006 + $2.40 = **$531.75**
- ICMS base = $531.75 / (1 − 0.18) = **$648.48**
- ICMS due = $648.48 × 0.18 = **$116.73/MT**
That's $3.10/MT higher than the naive $113.63 calculation. On 25,000 MT, that's $77,500 of unbudgeted cost.
This is where a purpose-built tool saves real money. The 6Tar cost calculator handles ICMS grossing-up, AFRMM, state incentives, and Ex-tarifário scenarios automatically—giving you a landed cost per tonne in seconds rather than a spreadsheet that's wrong by 8%.
FAQ: Bitumen Import Duty in Brazil
Q1: What is the import duty on bitumen in Brazil?
The standard import duty (II) on bitumen under NCM 2713.20.00 is 10% of the CIF value. This is set by Mercosur's TEC and applies nationwide unless a special regime like Ex-tarifário (0%) or Manaus ZFM (88% reduction) is used.
Q2: What is the total tax burden on imported bitumen in Brazil?
Beyond the 10% II, you pay 2.1% PIS/COFINS, 8% AFRMM on freight, and 12–18% ICMS depending on state. The effective total tax wedge on a $470/MT cargo typically lands between 35% and 40% of CIF value.
Q3: Can I reduce the 10% bitumen import duty to 0%?
Only via Ex-tarifário (rarely approved for bitumen due to domestic production) or by importing into the Manaus Free Trade Zone, where II is cut by 88%. RECAP and Drawback suspend rather than eliminate the duty, and are limited to specific industrial uses.
Q4: How long does customs clearance for bitumen take in Brazil?
Under the Linha Azul (Blue Line) fast-track, clearance takes 2–5 days. Standard clearance at Santos or Paranaguá runs 7–15 days, extended to 20+ days if Siscomex channels flag the DI for "red" inspection.
Q5: Which Brazilian ports handle the most bitumen imports?
Santos (SP) handles roughly 45% of national bitumen imports, followed by Paranaguá (PR) at ~18%, Rio de Janeiro (RJ) at ~12%, and Suape (PE) at ~8%. Port choice drives ICMS rate, so it's a tax decision as much as a logistics one.
Stop Guessing Your Landed Cost—Run the Numbers
At a 39% tax wedge, a $5/MT error in your landed cost model is a $125,000 mistake on a single 25,000 MT cargo. Manual spreadsheets get ICMS grossing-up, AFRMM, and state incentives wrong more often than they get them right.