Bitumen Import Duty in Vietnam
Last updated: 2026-09-29
Bitumen Import Duty in Vietnam: Rates, Taxes, and Landed Cost Explained
Vietnam imposes a 0% import duty on most bitumen (HS code 2713.20) under its 2024–2025 MFN tariff schedule and most FTAs, but importers still pay 10% VAT on the CIF value plus a 10% special consumption tax? No — bitumen is *not* subject to SCT — along with a 0.5–2% customs handling and 0.1% inspection fee range. Effective landed cost typically runs 12–14% above CIF once VAT, port fees, and logistics are included. Below is the complete breakdown for 2025.
Vietnam Bitumen Import Duty Rates (2025)
Vietnam applies import duties based on the HS code and the origin country. Bitumen for road construction falls under HS 2713.20.00 (petroleum bitumen). Blended or modified bitumen may fall under 2713.20.10 (penetration grade) or 2715.00.00 (bituminous mixtures).
| Product | HS Code | MFN Duty | ASEAN (ATIGA) | China (ACFTA) | EU (EVFTA) |
|---|---|---|---|---|---|
| Penetration bitumen 60/70 | 2713.20.10 | **0%** | 0% | 0% | 0% |
| Oxidized bitumen | 2713.20.90 | **0%** | 0% | 0% | 0% |
| Polymer modified bitumen (PMB) | 2713.20.10 | **0%** | 0% | 0% | 0% |
| Bitumen emulsion | 2715.00.00 | **5%** | 0% | 0% | 0% |
| Cutback bitumen | 2715.00.00 | **5%** | 0% | 0% | 0% |
Key point: Standard road-grade bitumen (2713.20) enters Vietnam duty-free under MFN for most origins. Emulsions and cutbacks at HS 2715 carry a 5% MFN duty unless an FTA applies.
- Vietnam needs ~**2.5–3.0 million tonnes/year** of bitumen for road and infrastructure projects.
- Domestic supply from Dung Quat and Nghi Son refineries covers only **30–40%** of demand.
- To keep infrastructure costs down, the government keeps **2713.20 at 0% MFN**, unchanged since 2018.
- ASEAN and Chinese suppliers dominate imports (Singapore, Thailand, South Korea, China).
Total Landed Cost: Duty + VAT + Fees
Even with 0% duty, imported bitumen is taxed at the VAT stage. Vietnam charges 10% VAT on the CIF value + import duty. So if duty = 0, the VAT base = CIF value.
Landed cost formula:
```
Landed Cost = CIF + Import Duty + VAT + Port/Logistics Fees
```
Assume FOB Singapore $430/MT, freight $35/MT, insurance $5/MT → CIF = $470/MT.
| Cost Item | Rate | Per MT (USD) | Total (1,000 MT) |
|---|---|---|---|
| FOB price | — | 430 | 430,000 |
| Freight | — | 35 | 35,000 |
| Insurance | — | 5 | 5,000 |
| **CIF value** | — | **470** | **470,000** |
| Import duty (HS 2713.20) | 0% | 0 | 0 |
| **VAT base** | CIF + duty | 470 | 470,000 |
| VAT (10%) | 10% | 47 | 47,000 |
| Port handling (Cat Lai/Cai Mep) | ~$3/MT | 3 | 3,000 |
| Customs inspection | ~$0.30/MT | 0.30 | 300 |
| **Landed cost** | — | **$520.30** | **$520,300** |
Effective tax burden = 10% of CIF, i.e., ~$47/MT or $47,000 per 1,000 MT.
- Vietnamese companies can **deduct input VAT** (the 10%) against output VAT.
- For **trading companies**, VAT is usually **fully recoverable** within 1–2 months.
- For **end-users** (construction firms), same rule — VAT is credited, not a permanent cost.
- **Net effect:** For a compliant importer, real duty+VAT cost is close to **0%**.
- Bitumen (2713.20) is **NOT** on Vietnam's SCT list.
- SCT applies to fuels (petrol, diesel, jet fuel) at HS 2710, not to bitumen at 2713.
- **No SCT** for bitumen imports — do not budget for it.
Import Duty Comparison: Vietnam vs. Regional Peers
Understanding regional duty levels helps buyers decide whether to source through Vietnam or import directly.
| Country | HS 2713.20 MFN Duty | VAT/GST | Notes |
|---|---|---|---|
| **Vietnam** | **0%** | 10% | Duty-free since 2018 |
| Thailand | 0–5% | 7% | FTA-dependent |
| Indonesia | 0% | 11% | Bearer of infrastructure push |
| Philippines | 3% | 12% | Higher MFN |
| Malaysia | 0% | 8–10% | SST varies by state |
| Singapore | 0% | 9% | Re-export hub |
| Cambodia | 7% | 10% | High protection |
| Myanmar | 5% | 5% | Volatile regime |
Takeaway: Vietnam's 0% MFN duty is among the most competitive in ASEAN. Combined with a 10% recoverable VAT, it is effectively one of the lowest tax burdens for bulk bitumen imports in the region.
Import Procedures & Timeline for Bitumen in Vietnam
Compliance is where most cost and delay risks sit. Here is the end-to-end process.
- **Commercial invoice** (CIF value in USD)
- **Bill of Lading** (original or telex release)
- **Packing list**
- **Certificate of Origin** (Form D for ASEAN, Form E for China)
- **Quality Certificate (COA)** — penetration, viscosity, softening point
- **MSDS** — mandatory for hazardous goods (bitumen is Class 3? No — bitumen is **non-DG** at ambient; hot bitumen is DG at >100°C)
- **Import license** — not required for 2713.20
- **Customs declaration** via VNACCS/VCIS
| Step | Duration |
|---|---|
| Booking + loading (Singapore/Korea/China) | 3–5 days |
| Sea transit to Cai Mep / Cat Lai | 3–7 days |
| Arrival + manifest submission | 1 day |
| Customs declaration + duty/VAT payment | 1–2 days |
| Port handling + trucking to tank farm | 1–2 days |
| **Total door-to-tank** | **10–17 days** |
Note: Bitumen must be discharged at bulk liquid terminals — Cai Mep (Ba Ria-Vung Tau), Cat Lai (HCMC), Hai Phong, Da Nang. Not all ports handle hot bitumen; check tank heating and pumping capacity.
- **Wrong HS code** (2713 vs 2715) → triggers re-classification and penalties.
- **No Form D/E** → loses FTA preference if duty existed (moot for 2713.20 at 0% MFN, critical for 2715).
- **Undervalued CIF** → customs uses **reference pricing** and can assess higher value.
- **Missing COA** → shipment held at port, incurring $50–$200/day storage.
FAQ: Bitumen Import Duty Vietnam
Q1: What is the import duty on bitumen in Vietnam in 2025?
The MFN import duty on standard bitumen (HS 2713.20) is 0%. Bitumen emulsions and cutbacks (HS 2715.00) carry 5% MFN, reduced to 0% under ASEAN (ATIGA) and China (ACFTA) FTAs.
Q2: Is VAT charged on bitumen imports in Vietnam?
Yes. Vietnam applies 10% VAT on the CIF value plus import duty. Since duty is 0% for HS 2713.20, the VAT base equals the CIF value. Registered importers can fully reclaim this VAT against output tax.
Q3: Does Vietnam impose special consumption tax (SCT) on bitumen?
No. Bitumen at HS 2713.20 is not subject to special consumption tax. SCT applies to fuels (HS 2710) like petrol and diesel, not to road-grade bitumen.
Q4: How long does it take to clear bitumen imports in Vietnam?
Customs clearance typically takes 1–2 days once documents are complete. Total door-to-tank time from Singapore is 10–14 days; from South Korea or China, 12–17 days.
Q5: Can I import bitumen into Vietnam without an import license?
Yes. HS 2713.20 does not require a special import license. You only need standard customs documents: invoice, BL, packing list, Certificate of Origin, COA, and MSDS.
Optimize Your Bitumen Landed Cost with 6Tar
Bitumen import duty in Vietnam is 0% for HS 2713.20, but the real cost driver is CIF value, freight, VAT timing, and port logistics. Small errors in HS classification or CIF valuation can add $10–$30/MT to your landed cost — that's $50,000–$150,000 per 5,000 MT shipment.
Use the 6Tar cost calculator to model:
- CIF, freight, and insurance per route
- 0% vs 5% duty scenarios (2713 vs 2715)
- 10% VAT recovery timing
- Port handling, inspection, and storage
- Total landed cost per MT and per project
Get a free bitumen landed-cost quote for Vietnam in under 2 minutes — no registration, no commitment.
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