Bitumen Import Duty in Brazil
Last updated: 2026-10-02
Bitumen Import Duty in Brazil: The 2025 Guide
Bitumen imported into Brazil is subject to a federal import tax (II) of 4% under NCM code 2713.20.00 for most grades, plus ICMS state tax of 12–18%, PIS/COFINS at 11.75%, and additional logistics costs. There is currently no anti-dumping duty on standard penetration-grade bitumen, but imports must comply with ANP (National Petroleum Agency) registration. Total landed cost typically increases 30–43% over the FOB price depending on the destination state.
This article gives importers, traders, and procurement teams a clear, number-driven breakdown of Brazil's bitumen import duty structure — including the tax stack, state-by-state comparisons, NCM classifications, and the latest regulatory changes.
Which NCM Code Applies to Bitumen in Brazil?
Bitumen (asphalt) imports into Brazil are classified under Chapter 27 of the Mercosur Common Nomenclature (NCM). The exact code determines the duty rate.
| NCM Code | Product Description | Federal Import Tax (II) |
|---|---|---|
| 2713.20.00 | Petroleum bitumen (asphalt), penetration & viscosity grades | 4% |
| 2713.10.00 | Natural bitumen and asphaltites | 2% |
| 2714.90.00 | Bituminous mixtures, cutbacks, emulsions | 6–8% |
| 2715.00.00 | Bituminous mastics, fluxes | 6% |
Key point: The overwhelming majority of seaborne bitumen trade — including 60/70, 40/50, 80/100, and PG-graded asphalt — clears under NCM 2713.20.00 at 4%.
The 4% rate reflects Mercosur's Common External Tariff (CET). Brazil has, in recent years, reduced the rate from historic highs of 10–12% down to the current level to support road infrastructure programs.
> Mercosur note: Bitumen originating from Argentina, Uruguay, or Paraguay (Mercosur member states) enters Brazil duty-free under a certificate of origin, provided it meets rules-of-origin thresholds.
The Full Tax Stack: What Importers Actually Pay
The 4% federal import tax is only the beginning. The true landed cost of bitumen in Brazil includes several cascading federal and state taxes.
| Tax / Charge | Rate | Basis |
|---|---|---|
| Import Tax (II) | 4% | CIF value |
| PIS-Import | 2.10% | CIF value |
| COFINS-Import | 9.65% | CIF value |
| ICMS (state) | 12–18% | Gross-up basis (CIF + II + PIS + COFINS) |
| AFRMM (merchant marine) | 8% | Freight |
| SISCOMEX fee | ~BRL 154–185 | Fixed per declaration |
| Warehouse/THC | variable | Port-dependent |
The ICMS calculation is the most misunderstood part of the stack. It uses a "gross-up" (por dentro) method where the tax itself is included in its own base:
```
ICMS base = (CIF + II + PIS + COFINS + AFRMM) / (1 − ICMS rate)
```
So in São Paulo (18% ICMS), a USD 400/MT CIF cargo incurs roughly:
- II: USD 16
- PIS/COFINS: USD 47
- AFRMM: ~USD 2.4
- ICMS: ~USD 102
- Total tax burden: ~USD 167/MT (~42%)
In Rio de Janeiro (12%), the same cargo pays closer to USD 148/MT (~37%).
| State | ICMS Rate | Approx. Total Tax Load |
|---|---|---|
| São Paulo | 18% | 41–43% |
| Rio de Janeiro | 12% | 36–38% |
| Minas Gerais | 18% | 41–43% |
| Bahia | 18% | 41–43% |
| Paraná | 19% | 42–44% |
| Rio Grande do Sul | 17% | 40–42% |
| Ceará | 18% | 41–43% |
Strategic insight: Discharging at a Rio de Janeiro or Espírito Santo port and inland-transporting to consuming regions can save 3–6 percentage points — often USD 12–25 per ton — on ICMS alone.
Federal Import Tax Rate History: Trend and Outlook
Brazil's federal import duty on bitumen under NCM 2713.20.00 has moved significantly over the last decade.
| Period | II Rate | Context |
|---|---|---|
| 2014–2017 | 10–12% | High tariff era |
| 2018–2021 | 6% | Gradual Mercosur reform |
| 2022–2024 | 4% | Infrastructure cost relief |
| 2025 (current) | 4% | Stable; no announced change |
Two forces could shift this:
1. Brazilian domestic refiners (Petrobras/REFAP, REDUC) have periodically petitioned for tariff protection when national output rises.
2. Road infrastructure programs — including the new PAC (Growth Acceleration Program) — favor keeping bitumen cheap.
Historically, whenever anti-dumping reviews are opened, they target imports from specific origins (not the general rate). As of 2025, no blanket anti-dumping duty applies to NCM 2713.20.00.
> Anti-dumping alert: Watch for any Decreto or CAMEX resolution targeting Venezuela or Russia-origin bitumen. These can add USD 30–80/MT overnight.
ANP Registration: A Non-Tax Requirement That Blocks Cargo
An often-overlooked barrier: all bitumen imported into Brazil must be registered with ANP (Agência Nacional do Petróleo, Gás Natural e Biocombustíveis) under Resolution ANP nº 799/2019.
| Requirement | Detail |
|---|---|
| Product registration | Mandatory before customs clearance |
| Lab analysis | Must meet ABNT NBR 6576 / ASTM D946 |
| Registered importer | Must hold ANP registration |
| Validity | Renewable, typically per specification/grade |
Non-compliance risk: Cargo can be retained at customs for 15–30 days and demurrage costs easily exceed USD 3,000–6,000 per day for a Panamax parcel.
Landed Cost Comparison: China vs. Local Brazil Sourcing
A practical example clarifies the duty impact. Assume a 35,000 MT Panamax cargo of 60/70 bitumen:
| Cost Element | Imported (China origin) | Domestic (Petrobras) |
|---|---|---|
| Base price | USD 385/MT FOB | USD 510/MT ex-refinery |
| Freight + insurance | USD 45/MT | — |
| CIF landed | USD 430/MT | USD 510/MT |
| Import tax (4%) | USD 17.2/MT | — |
| PIS/COFINS (11.75%) | USD 50.5/MT | embedded |
| ICMS (SP, 18% gross-up) | USD 108/MT | USD 92/MT (embedded) |
| Total delivered cost | ~USD 606/MT | ~USD 602/MT |
The takeaway: With Brazil's current 4% federal tariff, imported bitumen is cost-competitive with domestic supply — often within 1–2%. This is precisely why the reduced rate matters so much for traders. A return to a 10% tariff would push imported cost to ~USD 640/MT, a 5–6% disadvantage.
How to Calculate Your Exact Import Duty: 4 Steps
Follow these steps with any customs broker or calculator:
1. Determine the NCM code — 2713.20.00 for standard penetration bitumen.
2. Compute CIF value — (FOB × tonnage) + freight + insurance.
3. Stack federal taxes — II (4%) → PIS (2.10%) → COFINS (9.65%) → AFRMM (8% of freight).
4. Add ICMS using the gross-up formula — (CIF + II + PIS + COFINS + AFRMM) ÷ (1 − ICMS rate).
For a 30,000 MT São Paulo-bound cargo at USD 430/MT CIF:
- CIF: USD 12,900,000
- II: USD 516,000
- PIS/COFINS: USD 1,515,750
- AFRMM: USD 108,000
- ICMS base: (12,900,000 + 516,000 + 1,515,750 + 108,000) / 0.82 = USD 18,341,159
- ICMS (18%): USD 3,301,409
- Total landed: ~USD 18,341,159 (USD 611/MT)
That is a 42.1% uplift on CIF. Without accurate modeling, a single erroneous number can shift margin by USD 50,000+ per cargo.
FAQ: Bitumen Import Duty in Brazil
What is the import duty on bitumen in Brazil?
The federal import tax (II) on standard bitumen under NCM 2713.20.00 is 4% of the CIF value. Combined with PIS/COFINS (11.75%), AFRMM (8% of freight), and state ICMS (12–18%), the total tax burden typically reaches 36–43% of CIF.
Does Brazil charge anti-dumping duty on bitumen imports?
As of 2025, no blanket anti-dumping duty applies to NCM 2713.20.00. However, targeted measures have been investigated for specific origins (notably Venezuela and Russia), so importers should monitor CAMEX resolutions before booking.
Which state has the lowest ICMS on bitumen?
Rio de Janeiro and Espírito Santo generally apply the lowest effective ICMS rates at 12%, saving 5–7 percentage points versus São Paulo (18%) or Paraná (19%). Discharging there and trucking inland often beats direct delivery to high-ICMS states.
Is there a duty advantage for Mercosur-origin bitumen?
Yes. Bitumen originating in Argentina, Uruguay, or Paraguay enters Brazil duty-free with a valid Mercosur certificate of origin, eliminating the 4% II. PIS/COFINS and ICMS still apply.
How long does customs clearance take for a bitumen cargo?
With proper ANP registration and complete documentation, clearance in Santos, Paranaguá, or Rio de Janeiro takes 3–7 working days. Missing ANP approval can extend this to 20–40 days and trigger demurrage of USD 3,000–6,000 per day.
Calculate Your Brazil Bitumen Landed Cost Instantly
Getting the duty math right is the difference between a profitable cargo and a costly one. Manually stacking II, PIS/COFINS, AFRMM, and gross-up ICMS across different states is error-prone — and one wrong digit can cost tens of thousands of dollars per shipment.
Use the 6Tar cost calculator to model your exact landed cost in seconds:
- Input CIF, tonnage, NCM, and destination state
- Get instant breakdown of II, PIS/COFINS, AFRMM, and ICMS
- Compare São Paulo, Rio, Paraná, and Bahia side-by-side
- Export a clean quote-ready summary for your team
Run your Brazil bitumen import numbers now — pick your state, enter your cargo, and see your true landed cost before you sign.