Bitumen Import Duty in Brazil
Last updated: 2026-10-04
Bitumen Import Duty in Brazil
Bitumen imports into Brazil are subject to a 0% federal import duty (II) rate under the current CAMEX/Gecex tariff schedule for HS code 2713.20.00, but importers still face fees that total roughly 4–6% of CIF value. The main additional costs are PIS/COFINS-Importação (~11.75% combined), the Merchant Marine Renewal Tax (AFRMM, 8% on freight), ICMS (17–20% depending on state), plus SISCOMEX, customs brokerage, and port handling charges. A typical 25,000 MT bitumen cargo from the Middle East or Asia lands in Brazil within 35–45 days door-to-door, with total landed tax and fee load of about US$18–30 per tonne on top of CIF price.
Why the 0% Duty Rate Matters for Brazilian Bitumen Importers
Brazil liberalized its bitumen import tariff structure over the past two decades, and today the federal import duty on bitumen (HS 2713.20.00) sits at 0%. This applies to both standard penetration grades (50/70, 60/70, 85/100) and polymer-modified bitumen (PMB), assuming correct classification.
| Tax/Fee | Rate | Base | Notes |
|---|---|---|---|
| Import Duty (II) | 0% | CIF | HS 2713.20.00 |
| IPI | 0% | CIF | Bitumen is exempt |
| PIS-Importação | 2.10% | CIF | Federal social contribution |
| COFINS-Importação | 9.65% | CIF | Federal social contribution |
| AFRMM | 8% | Freight | Merchant Marine tax |
| ICMS | 17–20% | CIF + taxes | State-level, varies |
| SISCOMEX fee | ~US$30–60 per declaration | Flat | Per DI |
| Port/handling | US$5–12/MT | Volume | Santarém, Suape, Paranaguá |
The PIS/COFINS combined rate of 11.75% is the single largest federal charge. It is calculated on the CIF value (product + insurance + freight), so a US$400/MT bitumen cargo effectively pays about US$47/MT in PIS/COFINS alone.
Total Landed Cost Calculation for a 25,000 MT Bitumen Cargo
Let's model a realistic cargo arriving at the Port of Suape (Pernambuco) or Santarém (Pará), which are the two busiest bitumen discharge points in Brazil.
Assumptions:
- CIF price: US$420/MT
- Volume: 25,000 MT
- Freight component within CIF: US$60/MT
- ICMS rate: 18% (Pernambuco)
| Cost Item | Calculation | Per MT (US$) | Total (25,000 MT) |
|---|---|---|---|
| CIF value | — | 420.00 | 10,500,000 |
| Import Duty (II) | 0% × CIF | 0.00 | 0 |
| PIS/COFINS | 11.75% × CIF | 49.35 | 1,233,750 |
| AFRMM | 8% × freight | 4.80 | 120,000 |
| ICMS (gross-up) | ~18% × (CIF + federal) | 84.00 | 2,100,000 |
| SISCOMEX | flat | 0.002 | 50 |
| Port & handling | — | 8.00 | 200,000 |
| Total landed | — | ~566.15 | ~14,153,800 |
Key takeaway: Even with 0% import duty, the effective tax-and-fee load reaches roughly US$146/MT, or 26% of CIF. This is why Brazilian importers focus heavily on CIF negotiation, freight reduction, and ICMS state incentives rather than duty.
State-by-State ICMS Comparison for Bitumen Imports
ICMS is the biggest variable. Brazil's Tax Reform (Reforma Tributária) transition runs 2026–2033, gradually replacing ICMS with the new IBS (Imposto sobre Bens e Serviços). Until full transition, ICMS rates apply. Below is a comparison of common bitumen entry states.
| State | Port of Entry | ICMS Rate | Effective ICMS/MT on US$420 CIF |
|---|---|---|---|
| Pernambuco (PE) | Suape | 18% | ~US$84 |
| Pará (PA) | Santarém / Belém | 17% | ~US$79 |
| Paraná (PR) | Paranaguá | 19% | ~US$89 |
| Rio Grande do Sul (RS) | Rio Grande | 18% | ~US$84 |
| São Paulo (SP) | Santos | 18% | ~US$84 |
| Rio de Janeiro (RJ) | Itaguaí / Rio | 20% | ~US$94 |
Practical note: States offering regime especial or diferimento parcial for infrastructure inputs can cut effective ICMS by 3–7 points. Some importers structure operations through SUDENE/SUDAM regional incentives, which can reduce effective rates further.
Main Bitumen Import Routes into Brazil (2024–2025 Data)
Brazil imported roughly 1.1–1.4 million tonnes of bitumen annually in 2023–2024, with domestic production from Petrobras covering only part of demand. Key flows:
| Origin | Typical Grade | Voyage Time (days) | Volume Share |
|---|---|---|---|
| Middle East (UAE, Bahrain, Saudi) | 60/70, 40/50 | 30–40 | ~40% |
| USA (Gulf Coast) | PG 64-22, AC-30 | 18–25 | ~15% |
| Venezuela (when available) | 60/70, 50/70 | 20–28 | variable |
| Asia (Singapore, South Korea) | 60/70, PMB | 38–48 | ~20% |
| Europe (Spain, Greece) | 50/70, PMB | 18–24 | ~10% |
Bulk vs. drummed: Roughly 70% of Brazilian bitumen imports arrive in bulk (via bitutankers or ISO tanks), while the remainder comes in drums (150–190 kg) and polybags for remote northern and northeastern regions.
Documentation and Compliance Checklist
Importing bitumen into Brazil requires the following, and missing any delays customs clearance by 5–15 days:
- Radar/Siscomex habilitação (importer registration with Receita Federal)
- LI (Licença de Importação) via SISCOMEX — previously required for bitumen, now mostly automatic
- Commercial Invoice, Packing List, Bill of Lading
- Certificate of Origin (for Mercosur/ALADI preferences where applicable)
- Quality Certificate (penetration, viscosity, softening point — per ANP specs)
- ANP registration of the product and importer
- NCM classification confirmation (2713.20.00)
- ICMS pre-payment or guia in destination state
Non-compliance fines for misclassification can reach 75% of the CIF value plus loss of Regime Especial benefits.
FAQ: Bitumen Import Duty in Brazil
Q1: What is the current import duty on bitumen (HS 2713.20.00) in Brazil?
Brazil levies 0% import duty on bitumen under HS 2713.20.00 in the current Gecex/CAMEX tariff schedule. However, importers still pay PIS/COFINS-Importação (~11.75%), AFRMM (8% on freight), and ICMS (17–20%). Total effective tax load is around 20–26% of CIF value.
Q2: Does Mercosur membership eliminate bitumen import duties entirely?
Yes — for bitumen, both intra-Mercosur and extra-Mercosur imports face 0% II, so Mercosur origin does not provide a duty advantage on the tariff itself. Intra-Mercosur imports may still benefit from reduced ICMS under specific state agreements.
Q3: How much does ICMS add to a bitumen cargo in Brazil?
ICMS on bitumen typically ranges from 17% to 20% depending on the state, calculated on a gross-up base including CIF, II, PIS/COFINS, and AFRMM. On a US$420/MT cargo, that means roughly US$79–94 per tonne of ICMS alone.
Q4: How long does customs clearance take for bitumen imports in Brazil?
Once the vessel is discharged and the DI (Declaração de Importação) is registered, clearance normally takes 3–7 working days if documentation is complete. Missing ANP registration or incorrect NCM coding can extend this to 15–25 days.
Q5: Are there any regional incentives that reduce bitumen import taxes?
Yes — companies operating in SUDENE (Northeast) or SUDAM (Amazon) areas may qualify for reduced ICMS and PIS/COFINS on infrastructure inputs, including bitumen used for road construction. These incentives can cut the effective tax burden by 3–7 percentage points.
Calculate Your Exact Bitumen Landed Cost with 6Tar
Because every cargo differs by CIF price, freight, state of entry, and ICMS regime, on-the-fly calculations beat static tables. Use the 6Tar cost calculator to model your specific 25,000 MT or ISO-tank shipment, apply real-time PIS/COFINS, AFRMM, and state ICMS rates, and get a full landed-cost breakdown per tonne delivered at the port or terminal of your choice. Run the numbers before you fix CIF — the difference on a single cargo often exceeds US$200,000.