Bitumen Import Duty in Pakistan
Last updated: 2026-10-01
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Bitumen Import Duty in Pakistan
Importing bitumen into Pakistan currently attracts up to 11% customs duty on the C&F value for standard penetration-grade bitumen (HS Code 2713.2000), plus 17% sales tax (reduced to 1% for registered manufacturers under specific conditions), 5.5% income tax/advance tax, and up to 6% regulatory duty in certain slabs. In practice, the landed cost of 60/70 bitumen into Karachi often rises by 38–46% over the FOB price once all federal and provincial levies are applied. Exact rates shift with each Finance Act, so buyers must verify the current slab against the Pakistan Customs Tariff (PCT) before opening an LC.
Current Bitumen Import Duty Structure in Pakistan (2025–26)
Bitumen (asphalt) imports are classified under HS Code 2713.2000 — "bitumen and asphalt, natural; bituminous or oil shale." Pakistan is a net importer of bitumen, sourcing over 85% of its ~1.2 million tons annual requirement from Iran, UAE, Saudi Arabia, and South Korea. Because local refining capacity (Attock, PARCO, NRL) covers only a fraction of demand, import duty has an outsized effect on road construction costs under NHA and provincial Highway Authority tenders.
| Charge | Rate | Applied On | Notes |
|---|---|---|---|
| Customs Duty (CD) | 11% (standard slab) | C&F value | Reduced to 3% under some FTA/SRO concessions |
| Regulatory Duty (RD) | 0–6% | C&F value | Slab-dependent; often 0% on 60/70 grade |
| Sales Tax | 17% | C&F + CD + RD | 1% for registered manufacturers (SRO 608) |
| Advance Income Tax | 5.5% | C&F + CD + RD | Adjustable against final tax liability |
| Additional Customs Duty | 1% | C&F value | Applied at port clearance |
| Port / Clearing Charges | $18–$32/ton | Volume | KICT, QICT handling fees |
- Effective total levy: ~38%–46% of C&F value
- 1% sales tax applies only if the importer is a registered manufacturer with valid sales tax registration and consumes bitumen in-house (e.g., hot-mix asphalt plants)
- Commercial importers/resellers pay the full 17% sales tax
Landed Cost Example: 60/70 Bitumen from UAE to Karachi
To quantify the real impact of bitumen import duty in Pakistan, here is a worked example for one 20-foot container (~27 tons) of 60/70 penetration grade from Jebel Ali.
| Cost Component | Per Ton (USD) | Per Container (27 T) |
|---|---|---|
| FOB Jebel Ali | $520 | $14,040 |
| Ocean Freight + Insurance | $28 | $756 |
| C&F Value | $548 | $14,796 |
| Customs Duty (11%) | $60.28 | $1,627.56 |
| Regulatory Duty (0%) | $0 | $0 |
| Additional Customs Duty (1%) | $5.48 | $147.96 |
| Sales Tax (17%) | $104.35 | $2,817.45 |
| Advance Income Tax (5.5%) | $33.65 | $908.55 |
| Port & Clearing | $25 | $675 |
| Total Landed Cost | $776.76 | $20,972.52 |
Key takeaway: Duty + taxes add ~$204 per ton, pushing the effective landed cost 42% higher than the C&F price. For a registered manufacturer, sales tax drops to 1%, saving ~$99/ton and reducing total landed cost to about $678/ton — a 13% swing on project economics.
Duty Comparison: Pakistan vs Regional Buyers
How does Pakistan's bitumen import duty compare to other major import markets? This matters for exporters setting FOB prices and for Pakistani buyers negotiating C&F terms.
| Country | HS Code | Customs Duty | Sales Tax/VAT | Effective Levy |
|---|---|---|---|---|
| Pakistan | 2713.2000 | 11% | 17% (1% mfg.) | ~38–46% |
| India | 2713.20 | 10% | 18% | ~32% |
| Bangladesh | 2713.20 | 10% | 15% | ~28% |
| Sri Lanka | 2713.20 | 15% | 18% | ~38% |
| Kenya | 2713.20 | 0% | 16% | ~18% |
- Pakistan's 11% CD is mid-range regionally but combined with 17% sales tax produces one of the highest effective levies in South Asia
- Kenya and several African markets offer duty-free bitumen to encourage road construction
- Bangladesh maintains a lower combined burden, making it more competitive for imported road-grade bitumen
Duty Concessions, SROs, and FTA Benefits
Pakistan's FTA with Sri Lanka and China, plus specific SROs, can reduce the bitumen import duty below the standard 11%.
- SRO 608(I)/2013 – 1% sales tax for registered manufacturers consuming bitumen in-house
- Pakistan–Sri Lanka FTA – concessional CD on select petroleum derivatives (verify HS line coverage)
- CPEC-related imports – certain infrastructure projects import bitumen under concessionary SROs granted to specific contractors
- Iran border trade – significant volumes move via Taftan/Mirjaveh, often with different duty treatment; Iranian 60/70 is the most price-competitive origin
- EPZ imports – exporters operating in Export Processing Zones may import duty-free, subject to re-export conditions
> Note: SROs are amended each fiscal year via the Finance Act (usually announced in June). Always cross-check the current PCT on the FBR's WeBOC/Pakistan Single Window portal before LC opening.
Recent Duty Changes and Market Outlook
The Finance Act 2024–25 retained the 11% customs duty on HS 2713.2000 but simplified the regulatory duty slabs, removing RD on standard penetration grades. Looking ahead:
- Demand: Pakistan's road construction pipeline (NHA + provincial programs) requires 1.1–1.3 million tons/year of bitumen
- Local supply deficit: Refineries supply under 300,000 tons/year, leaving an import gap of ~900,000 tons
- Price sensitivity: Every 1% change in duty shifts landed cost by roughly $5–6 per ton — material across 900,000 imported tons
- Policy risk: Upcoming CPEC phase-2 road projects may trigger further SRO concessions for infrastructure contractors
- Currency effect: PKR depreciation against USD adds more cost volatility than duty changes alone in most quarters
FAQ: Bitumen Import Duty in Pakistan
1. What is the current customs duty on bitumen imports in Pakistan?
The standard customs duty on bitumen under HS Code 2713.2000 is 11% of the C&F value. Depending on the grade, regulatory duty may add 0–6%, and additional customs duty of 1% applies at port clearance.
2. How much sales tax applies to imported bitumen?
The standard rate is 17%, but registered manufacturers consuming bitumen in-house qualify for a reduced 1% sales tax under SRO 608(I)/2013. Commercial importers and resellers must pay the full 17%.
3. What is the total landed cost of 60/70 bitumen in Karachi?
For UAE-origin 60/70 grade, the landed cost typically reaches ~$770–$790 per ton for commercial importers, versus ~$670–$690 per ton for registered manufacturers benefiting from the 1% sales tax.
4. Can I reduce the bitumen import duty legally?
Yes — by importing as a registered manufacturer (1% ST), leveraging FTA/SRO concessions (Sri Lanka, CPEC projects), or operating within an Export Processing Zone. Each requires specific registration and compliance documentation.
5. Which origin is cheapest for bitumen imported into Pakistan?
Iranian 60/70 bitumen is generally the most price-competitive due to lower freight and border-trade logistics, though UAE (Jebel Ali) is preferred for consistent quality and faster clearance. Saudi and Korean grades carry a premium but meet stricter project specs.
Calculate Your Exact Bitumen Import Duty — Free
Duty slabs, SROs, and freight rates change constantly — estimating landed cost by hand is risky. Use the 6Tar cost calculator to get an instant, accurate breakdown of bitumen import duty in Pakistan, sales tax, advance tax, and total landed cost per ton — updated with the current Finance Act rates.
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