Bitumen Import Duty in Vietnam
Last updated: 2026-10-02
Bitumen Import Duty in Vietnam
Vietnam applies a 0% import duty on most bitumen (HS code 2713.20.00) originating from ASEAN countries under ATIGA, while imports from China, South Korea, and most other origins face a MFN rate of 3%, and non-MFN origins face 5–7%. On top of duty, buyers pay 10% VAT on the CIF value plus duty. This means a 1,000 MT cargo of ASEAN-origin bitumen at $480/MT CIF clears with roughly $48,000 in VAT and $0 duty, while a Chinese cargo of the same size pays about $14,400 duty + $49,440 VAT — a total difference of $14,400 per cargo.
If you're importing bitumen into Vietnam, the duty you pay depends almost entirely on origin and HS code classification, not on the product grade (60/70, 40/50, PG 64-22, or polymer-modified). Get the origin documentation right and you save real money on every cargo.
1. Vietnam Bitumen Tariff Structure: HS Codes and Duty Rates
Bitumen and asphalt cement enter Vietnam under HS Chapter 27, heading 2713. The main subheadings are:
| HS Code | Description | MFN Duty | ATIGA (ASEAN) | VAT |
|---|---|---|---|---|
| 2713.20.00 | Petroleum bitumen (asphalt cement) | 3% | 0% | 10% |
| 2713.90.00 | Other residues of petroleum refining | 3% | 0% | 10% |
| 2714.10.00 | Bituminous shale/sand, crude | 0% | 0% | 10% |
| 2715.00.00 | Bituminous mixtures (cutback, emulsion) | 5% | 0% | 10% |
Key facts:
- ASEAN-origin bitumen (Singapore, Thailand, Malaysia, Indonesia) = 0% duty under ATIGA, provided you have a valid Form D Certificate of Origin.
- China, South Korea, Taiwan, Middle East = 3% MFN duty on bitumen, plus 10% VAT.
- Non-MFN origins (no WTO/MFN treatment) may face 5–7% under the "ordinary" tariff schedule.
- Cutback bitumen and bitumen emulsions (2715) attract 5% MFN, which is why most Vietnamese importers prefer straight-run asphalt cement.
Vietnam's CPTPP and EVFTA agreements do not currently deliver a better rate for bitumen than ATIGA — ATIGA's 0% is already the floor.
2. Actual Cost Comparison: ASEAN vs. China Origin
Here's what a real 1,000 MT cargo looks like cleared into a Vietnamese port (CIF Haiphong or Cat Lai), assuming $480/MT CIF:
| Cost Component | ASEAN Origin (ATIGA) | China Origin (MFN) |
|---|---|---|
| CIF value (1,000 MT × $480) | $480,000 | $480,000 |
| Import duty | 0% → $0 | 3% → $14,400 |
| Customs value for VAT | $480,000 | $494,400 |
| VAT (10%) | $48,000 | $49,440 |
| Port/terminal handling | ~$6,000 | ~$6,000 |
| Customs brokerage | ~$300 | ~$300 |
| Total landed cost | ~$534,300 | ~$550,140 |
| Landed cost per MT | ~$534.30 | ~$550.14 |
The ATIGA advantage is ~$15.84/MT — on a 20,000 MT annual contract, that's ~$316,800 per year in duty + VAT savings.
Bullet-point summary:
- Duty delta: $14,400 per 1,000 MT cargo
- VAT delta (because duty is included in VAT base): $1,440 per cargo
- Total origin-based saving: $15,840 per 1,000 MT, or about $0.48/MT per 1% of duty
3. Form D and Certificate of Origin: The 0% Gatekeeper
You only get the 0% ATIGA rate if the shipment arrives with a valid Form D issued by the exporting country's authorized body. Vietnam Customs (General Department of Vietnam Customs, Circular 38/2018 and amendments) rejects Form D claims for:
- Back-to-back COs without proper transit documentation
- Third-country invoicing where origin is unclear
- Minor discrepancies between Form D and commercial invoice (consignee name, quantity, HS code)
- Late submission — Form D must be presented at declaration time or within the allowed correction window (typically before cargo release)
Practical timeline (typical Cat Lai/Haiphong clearance):
| Step | Timeline |
|---|---|
| Vessel arrival + manifest | Day 0 |
| Customs declaration submission | Day 0–1 |
| Form D verification | Day 1–2 |
| Duty/VAT assessment | Day 1–2 |
| VAT payment | Day 2–3 |
| Cargo release | Day 3–5 |
| Total | 3–5 days |
Without Form D, you lose the 0% rate immediately and the shipment falls into MFN at 3% — non-refundable once the declaration is finalized.
4. VAT, Anti-Dumping, and Other Charges
Vietnam does not currently apply anti-dumping or countervailing duties on bitumen (HS 2713.20), but three other charges matter:
A. VAT (10%)
- Calculated on CIF + import duty (the "customs value")
- Creditable for VAT-registered importers that resell with VAT invoices
- Non-refundable if you're not VAT-registered (rare for bitumen importers)
B. Customs valuation scrutiny
Vietnam Customs uses the transaction value method but will challenge declared prices below its reference database. Bitumen below $420–450/MT CIF in 2024–2025 typically triggers a valuation query, adding 3–7 days to clearance.
C. Port and logistics charges
| Charge | Typical Range (VND/MT) | USD/MT |
|---|---|---|
| Terminal handling (Cat Lai) | 180,000–250,000 | ~$7–10 |
| Wharfage/storage (3 days free) | 40,000–90,000 | ~$2–4 |
| Customs broker | flat fee | ~$0.30/MT |
| Inspection/sampling (if required) | 2–5M VND | ~$0.10–0.20/MT |
Total non-duty, non-VAT landed charges typically run $9–15/MT, regardless of origin.
5. How to Legally Minimize Bitumen Import Duty in Vietnam
Five concrete strategies:
1. Source from ASEAN where possible. Singapore, Thailand, and Malaysia all have bitumen refineries and issue Form D. The 3-point duty saving usually outweighs a $10–20/MT CIF premium.
2. Verify Form D before shipment. Have your supplier send a draft Form D for review before the vessel sails. Discrepancies found on arrival cost you the 0% rate and 3–5 extra days.
3. Match HS code precisely. Straight-run asphalt cement = 2713.20.00 (3% MFN / 0% ATIGA). Cutback or emulsion = 2715.00.00 (5% MFN). Misclassification is a common and expensive error.
4. Use a licensed customs broker with bitumen experience. Brokers familiar with Circular 38/2018 CO rules clear in 3 days; inexperienced ones often trigger 7–10 day holds.
5. Model total landed cost, not just duty. A calculator that combines CIF, origin duty, VAT, port charges, and financing cost gives you the true $/MT, which is the only number that matters for tender pricing.
FAQ: Bitumen Import Duty in Vietnam
Q1: What is the current import duty on bitumen (HS 2713.20) into Vietnam?
The MFN rate is 3%, and the ATIGA rate for ASEAN-origin bitumen with a valid Form D is 0%. Non-MFN origins may face 5–7%. VAT of 10% applies on top of the CIF value plus duty in all cases.
Q2: Does Vietnam charge VAT on bitumen imports, and how is it calculated?
Yes — 10% VAT applies to all bitumen imports, calculated on the CIF value plus import duty (the customs value). For a $480,000 CIF cargo with 3% duty, VAT is $49,440; with 0% ATIGA duty, VAT drops to $48,000.
Q3: What certificate do I need to get 0% duty under ATIGA?
You need a valid Form D Certificate of Origin issued by the exporting country's authorized agency (e.g., Singapore Customs, Thailand's DFT). It must match the commercial invoice and bill of lading exactly and be presented at the time of customs declaration.
Q4: How long does bitumen customs clearance take in Vietnam?
Standard clearance at Cat Lai or Haiphong takes 3–5 days with complete Form D and correct HS classification. Missing or discrepant CO documents typically extend this to 7–10 days, and valuation queries add another 3–7 days.
Q5: Is there anti-dumping duty on bitumen in Vietnam?
No. Vietnam does not currently impose anti-dumping or countervailing duties on HS 2713.20 bitumen from any origin. The only import taxes are the duty (0–7% depending on origin) and the 10% VAT.
Calculate Your Exact Bitumen Landed Cost with 6Tar
Duty rates, VAT, port charges, and origin rules change — and a 1% error on a 20,000 MT annual book can cost you six figures. Instead of guessing, run your numbers through the 6Tar cost calculator: enter CIF price, origin, HS code, and volume, and get an instant landed cost in USD/MT including duty, VAT, and port charges.
→ Try the 6Tar landed cost calculator now and price your next Vietnam bitumen tender with confidence.