Bitumen Import Duty in Thailand
Last updated: 2026-10-02
Bitumen Import Duty in Thailand: What Importers Actually Pay in 2025
Thailand applies a 0% import duty on most bitumen under HS Code 2713.20 (petroleum bitumen/asphalt) when imported under ASEAN Trade in Goods Agreement (ATIGA) or normal MFN rates, though the applied MFN rate has hovered between 0% and 5% depending on Cabinet resolutions — currently 0% for standard bitumen imports. What actually raises your landed cost is not the tariff but VAT at 7%, excise exemption (bitumen is exempt), anti-dumping duties on specific origins (e.g., certain Chinese and Korean suppliers have faced ADD up to 24.98%), and logistics + terminal fees of $18–$35 per metric ton. In practice, a 1,000 MT cargo of penetration-grade bitumen entering Laem Chabang or Sriracha in 2025 costs roughly $460,000–$520,000 landed — with duty itself often $0.
Below is the full breakdown of the Thai bitumen import duty structure, what changed in the last five years, and how to calculate your own landed cost.
1. Thai Bitumen Tariff Structure: HS Code 2713.20 Explained
Bitumen imports to Thailand fall almost entirely under the following HS codes:
| HS Code | Description | MFN Duty | ATIGA (ASEAN) Duty | VAT |
|---|---|---|---|---|
| 2713.20.00 | Petroleum bitumen (asphalt) | 0–5% (currently 0%) | 0% | 7% |
| 2713.10.00 | Petroleum coke (separate product) | 1% | 0% | 7% |
| 2715.00.00 | Bituminous mixtures (cutbacks, emulsions) | 5% | 0% | 7% |
Key facts:
- Penetration grades (60/70, 80/100, 40/50) and polymer-modified bitumen (PMB) are classified under 2713.20.00.
- The applied MFN rate is currently 0%, but note that Thailand's bound rate at the WTO is 30%. The Cabinet can raise the applied rate with short notice — it did so during the 2011 and 2018 oil price spikes.
- ASEAN-origin bitumen (Malaysia, Indonesia, Singapore, Vietnam) enters under ATIGA Form D with 0% duty.
- China, South Korea, Taiwan, Middle East (UAE, Bahrain) bitumen pays 0% MFN today, but is subject to Anti-Dumping Duty (ADD) investigations — see Section 3.
What an importer actually pays on a 500 MT cargo, CIF $480/MT:
| Cost Line | Amount (USD) |
|---|---|
| CIF Cargo Value | $240,000 |
| Import Duty (0%) | $0 |
| Anti-Dumping Duty (if applicable) | $0 – $59,952 |
| VAT (7% on CIF + duty) | $16,800 |
| Terminal / Discharge Fees | ~$9,000–$17,500 |
| Customs Brokerage | $500–$1,200 |
| Total Landed | ~$266,300–$275,500 |
That works out to a landed cost of roughly $533–$551 per MT, versus a listed CIF of $480/MT — a +11% to +15% landed premium.
2. Duty vs. Other Taxes: Where Your Money Actually Goes
New importers often assume "import duty" is the biggest line item. In Thailand, it rarely is. Here's the real cost hierarchy:
| Cost Component | Rate | Amount (USD) | % of Landed |
|---|---|---|---|
| CIF Value | — | $470,000 | 88.4% |
| Import Duty | 0% | $0 | 0% |
| Anti-Dumping Duty | 0% (standard) | $0 | 0% |
| VAT | 7% | $32,900 | 6.2% |
| Excise Tax | Exempt | $0 | 0% |
| Interior Tax | Exempt | $0 | 0% |
| Terminal Handling | $18–$35/MT | $18,000–$35,000 | 3.4–6.6% |
| Customs Broker | Flat | $600–$1,500 | 0.1–0.3% |
| Trucking to Upcountry | $25–$60/MT | $25,000–$60,000 | 4.7–11.3% |
| Total Landed (avg.) | $546,500–$599,400 | 100% |
Takeaways:
- VAT (7%) is the single largest "tax" you pay — and it's recoverable if you're VAT-registered and resell to VAT-registered buyers.
- Excise tax does NOT apply to bitumen under the Thai Excise Act — bitumen is treated as an industrial raw material, not a fuel.
- Logistics, not tax, is your biggest controllable cost. Terminal and trucking can swing your landed cost by $40+/MT.
- Anti-dumping duty is the wild card. When triggered, it can exceed the entire CIF value.
3. Anti-Dumping Duties (ADD): The Hidden Threat
Thailand's Department of Foreign Trade (DFT) has used anti-dumping measures on bitumen more than once. Importers must check the current ADD list before every shipment.
| Origin Country | ADD Rate | Status | Effective Period |
|---|---|---|---|
| China (certain producers) | 0–24.98% | Expired / under review | 2013–2019 |
| South Korea | 3.1–7.2% | Terminated | 2015–2018 |
| Taiwan | 5.4% | Terminated | 2016–2019 |
| Iran | 8.9% | Under investigation | 2024– |
How ADD works in Thailand:
- The DFT imposes provisional ADD for up to 4 months, then a final ruling for 5 years.
- ADD is calculated on CIF value, not just the customs value.
- Origin matters, not just supplier. A Chinese-origin cargo shipped via Singapore still pays China's ADD rate.
- Form D (ATIGA) does NOT shield you from ADD. If the DFT finds the origin is China, you pay China's rate.
Practical tip: Request a Certificate of Origin (Form E, Form D, or Form A) and a mill test certificate from your supplier showing the refinery of origin. Mismatched documents are the #1 trigger for ADD reassessment.
4. ASEAN vs. Non-ASEAN: Duty Comparison Table
This is the table most importers need. Sourced from Thai Customs Notification No. 209/2562 and subsequent Cabinet resolutions.
| Origin | Tariff Scheme | Duty Rate | Documentation | Notes |
|---|---|---|---|---|
| Malaysia | ATIGA | 0% | Form D | Most common origin for Thai importers |
| Indonesia | ATIGA | 0% | Form D | Growing volume since 2022 |
| Singapore | ATIGA | 0% | Form D | Often re-export origin — verify |
| Vietnam | ATIGA | 0% | Form D | Limited bitumen production |
| China | MFN | 0% | Form E (ACFTA) | ADD risk on select producers |
| South Korea | MFN / AKFTA | 0% | Form AK | No current ADD |
| Taiwan | MFN | 0% | Standard invoice | ADD risk historically |
| UAE / Bahrain | MFN | 0% | Standard invoice | No FTA with Thailand for bitumen |
| Iran | MFN | 0% | Standard invoice | ADD investigation 2024 |
| India | MFN / AIFTA | 0% | Form AI | Growing origin |
What this means for you:
- All major origins currently pay 0% duty. The MFN rate for bitumen has been suspended at 0% for over a decade.
- The real decision is not "which origin is cheapest on duty" — it's "which origin has ADD risk."
- Form D (ATIGA) is the gold standard because it locks in 0% and signals ASEAN origin clearly to Thai Customs.
- Watch Iran closely. The 2024 DFT investigation could result in retroactive ADD on shipments arriving after the preliminary ruling.
5. Recent Changes (2019–2025): What Moved and Why
| Year | Change | Impact on Importers |
|---|---|---|
| 2019 | MFN duty on 2713.20 reaffirmed at 0% | No change in cash cost |
| 2021 | DFT updated anti-circumvention rules | Stricter origin verification |
| 2022 | Thailand raised VAT compliance on bulk liquid imports | More document scrutiny |
| 2023 | Sriracha and Laem Chabang terminal fees up 8% | Landed cost +$2–$4/MT |
| 2023 | ACFTA Form E e-submission mandatory | Faster clearance (2–4 days) |
| 2024 | Iran ADD investigation opened | Iran-origin cargo flagged |
| 2024 | Customs e-Tax Invoice system mandatory | Reduced clearance time to 1–2 days |
| 2025 | No change to MFN duty | 0% duty remains |
Bottom line: Duty itself has been stable at 0% since 2019 — the cost pressure has come from logistics, VAT enforcement, and ADD investigations, not the tariff line.
6. How to Calculate Your Landed Cost: Practical Formula
Use this formula for any shipment:
Landed Cost (USD/MT) = CIF Price + Duty + ADD + VAT (if non-recoverable) + Terminal + Trucking + Broker
| Item | Calculation | USD |
|---|---|---|
| CIF Total | 3,000 × $465 | $1,395,000 |
| Import Duty | 0% | $0 |
| ADD | 0% | $0 |
| VAT (7%) | 1,395,000 × 0.07 | $97,650 |
| Terminal | 3,000 × $22 | $66,000 |
| Trucking (avg 250 km) | 3,000 × $38 | $114,000 |
| Broker + Misc | Flat | $1,800 |
| Landed Total | $1,674,450 | |
| Landed per MT | $558.15 | |
| Premium over CIF | +20.0% |
Note the premium: +20% over CIF even with 0% duty. That's why "import duty" alone tells you almost nothing about your real cost.
FAQ: Bitumen Import Duty in Thailand
Q1: What is the current import duty on bitumen (HS 2713.20) entering Thailand?
The applied MFN import duty on HS 2713.20 is 0% as of 2025, and ASEAN-origin bitumen under ATIGA Form D also enters at 0%. The bound WTO rate is 30%, but Thailand has suspended the applied rate at 0% since 2019. What you do pay is 7% VAT on the CIF value plus any applicable anti-dumping duty.
Q2: Do I pay VAT on bitumen imports even though duty is 0%?
Yes. Thailand levies 7% VAT on the CIF value plus any duty and ADD, collected at the time of customs clearance. If your company is VAT-registered, this VAT is recoverable as an input credit when you resell to VAT-registered buyers, effectively reducing your net cost to near zero on that line.
Q3: Which countries' bitumen is subject to anti-dumping duty in Thailand?
Iran-origin bitumen is currently under a DFT anti-dumping investigation opened in 2024, with provisional duties possible. China, South Korea, and Taiwan have had ADD measures in the past, most now expired or terminated. Always verify the current DFT ADD list (published in the Royal Gazette) before booking a cargo.
Q4: How long does customs clearance take for a bitumen import in Thailand?
Standard clearance at Laem Chabang or Sriracha runs 1–2 working days with e-Tax Invoice and pre-submitted Form D or Form E. Cargoes flagged for ADD investigation or origin verification can take 5–10 working days, and storage costs accrue at $0.80–$1.50 per MT per day.
Q5: Is it cheaper to import bitumen from Malaysia or China into Thailand?
On duty alone, both are 0%, so the difference is in logistics and ADD risk. Malaysian bitumen benefits from shorter sea freight (2–4 days to Sriracha) and clean ATIGA documentation, while