Bitumen Import Duty in Mexico
Last updated: 2026-10-04
Bitumen Import Duty in Mexico
Mexico applies a 0% import duty on bitumen (HS code 2713.20) for most-favored-nation (MFN) trading partners, as established under the Ley de los Impuestos Generales de Importación y de Exportación (LIGIE). Importers still pay 16% IVA (VAT) on the CIF value plus a 0.8% DTA customs processing fee, making the effective landed cost roughly 17–18% above the FOB price. There are no tariff-rate quotas or seasonal duties on bitumen as of 2025.
For buyers sourcing from the US, EU, Japan, or countries with free trade agreements (T-MEC/USMCA, CPTPP, EU-Mexico FTA), the tariff is zero and the paperwork is straightforward. For Chinese, Indian, or Middle Eastern suppliers without an FTA, the duty is still 0% MFN, but IVA and DTA apply the same way. The real cost drivers are freight, port handling, and customs brokerage, not the tariff line itself.
Mexico Bitumen Tariff Structure: What You Actually Pay
Mexico's tariff schedule separates the ad valorem duty (arancel) from value-added tax (IVA) and the customs processing fee (DTA — Derecho de Trámite Aduanero) . Here's the breakdown:
| Charge | Rate | Base | Notes |
|---|---|---|---|
| Import duty (arancel) | 0% | CIF value | MFN rate for HS 2713.20 |
| IVA (VAT) | 16% | CIF + duty + DTA | Recoverable if you're IVA-registered |
| DTA (customs fee) | 0.8% | CIF value | Capped at ~$450 USD per declaration |
| Advance import declaration | Varies | — | Required for pedimentos |
Practical example — 1,000 MT of penetration-grade bitumen at $480/MT FOB Houston:
- FOB value: $480,000
- Ocean freight + insurance (CIF): ~$35,000
- CIF total: $515,000
- Duty (0%): $0
- DTA (0.8%): $4,120
- IVA base: $519,120
- IVA (16%): $83,059
- Total cash outlay at customs: ~$87,179
If you're a registered importer with IVA credit, the net irrecoverable cost is only the DTA (~$4,120) plus brokerage. That's why most industrial buyers in Mexico treat bitumen importation as a cash-flow issue, not a tariff issue.
Country-by-Country Duty Comparison
Because Mexico has 14 free trade agreements covering 50+ countries, the origin of your bitumen matters less for the arancel (which is already 0%) than for documentation and rules of origin.
| Origin | FTA with Mexico | Duty on HS 2713.20 | Key Certificate |
|---|---|---|---|
| USA | USMCA (T-MEC) | 0% | USMCA certification |
| Canada | USMCA (T-MEC) | 0% | USMCA certification |
| EU (Spain, Italy, Netherlands) | EU-Mexico FTA | 0% | EUR.1 / origin declaration |
| Japan | CPTPP | 0% | CPTPP certificate |
| South Korea | Pacific Alliance–Korea | 0% | Certificate of origin |
| China | None | 0% (MFN) | Commercial invoice only |
| India | None | 0% (MFN) | Commercial invoice only |
| UAE / Saudi Arabia | None | 0% (MFN) | Commercial invoice only |
Takeaway: Mexico does not use bitumen tariffs as a trade barrier. Even without an FTA, Chinese and Middle Eastern suppliers pay 0% duty. The competitive difference comes from freight economics and lead time:
- US Gulf (Houston/Corpus Christi) → Altamira: 3–5 days, ~$25–35/MT
- Rotterdam → Veracruz: 14–18 days, ~$45–60/MT
- Jebel Ali → Manzanillo: 28–35 days, ~$55–75/MT
- Jamnagar (India) → Manzanillo: 30–38 days, ~$60–85/MT
For a 5,000 MT/month importer, the freight delta between Houston and Jebel Ali alone is $150,000–$200,000 per month — dwarfing any tariff consideration.
IVA, DTA, and Other Real Costs
The 16% IVA is the single biggest line item on a Mexican bitumen import. Three points matter:
- IVA is recoverable. If your company is registered in the RFC and files monthly IVA returns, the 16% is creditable against output IVA. Cash-flow impact is 30–60 days.
- DTA is not recoverable. The 0.8% Derecho de Trámite Aduanero is a hard cost, capped around $450 USD per pedimento (declaration). On a 5,000 MT shipment, it's negligible.
- Prevalidation and pedimento fees. Customs brokers (agentes aduanales) charge $300–$800 USD per pedimento, plus $50–$150 for prevalidation. Budget $0.50–$1.50 per MT in brokerage.
| Cost Component | Typical Amount (5,000 MT cargo) | Per MT |
|---|---|---|
| FOB bitumen | $2,400,000 | $480 |
| Freight + insurance | $150,000 | $30 |
| Duty (0%) | $0 | $0 |
| DTA | ~$450 | $0.09 |
| Brokerage | $2,500 | $0.50 |
| IVA (16%, recoverable) | $408,000 | $81.60 |
| Non-recoverable landed cost | — | ~$510.60 |
Add inland transport from port to terminal (Altamira/Veracruz to Mexico City or Bajío): $18–$35/MT depending on volume and tanker type.
Documentation Required for Bitumen Import into Mexico
Missing paperwork is the #1 cause of delay at Mexican ports. Average customs clearance for bitumen runs 2–4 days, but incomplete docs can push it to 7–10 days, triggering demurrage of $1,500–$4,000/day for a tanker.
Mandatory documents:
- Pedimento de importación filed by a licensed agente aduanal
- Commercial invoice (in USD or MXN, with HS code 2713.20)
- Bill of lading or sea waybill
- Certificate of origin (only needed for FTA preference — not required for duty, since it's 0%)
- Packing list and tank/ISO container specification
- COA (Certificate of Analysis) — penetration grade, viscosity, softening point
- RFC (tax ID) of the importer
- Carta porte for inland transport
For USMCA shipments, you need a certification of origin signed by the exporter, but since the MFN rate is already 0%, most importers skip it unless requested by the broker for compliance reasons.
Note on hydrocarbon regulations: Bitumen under HS 2713.20 is classified as a petroleum derivative but is exempt from the CRE (Comisión Reguladora de Energía) import permit that applies to fuels like gasoline and diesel. Confirm your specific grade with your broker — some blends classified under 2713.90 may face different treatment.
Frequently Asked Questions
Does Mexico charge import duty on bitumen?
No. Bitumen under HS code 2713.20 enters Mexico at a 0% MFN import duty, regardless of country of origin. You still pay 16% IVA and a 0.8% DTA customs processing fee on the CIF value.
How much is the IVA on bitumen imports in Mexico?
IVA is 16% of the CIF value plus duty and DTA. On a $500,000 CIF shipment, that's roughly $80,000, but it's recoverable if your company is RFC-registered and files monthly VAT returns.
What is the DTA fee for importing bitumen into Mexico?
The Derecho de Trámite Aduanero is 0.8% of the CIF value, capped at approximately $450 USD per pedimento. On most bulk bitumen shipments, you'll hit the cap, so budget a flat $450.
How long does customs clearance take for bitumen in Mexico?
With complete documentation, clearance runs 2–4 days at Altamira, Veracruz, or Manzanillo. Missing COAs, incorrect HS codes, or RFC mismatches can extend it to 7–10 days, adding $1,500–$4,000/day in demurrage.
Do I need an import license to bring bitumen into Mexico?
No specific license is required for HS 2713.20. You need a valid RFC, a registered agente aduanal, and standard import documentation. Bitumen is not subject to the CRE hydrocarbon import permit that applies to fuels.
Calculate Your True Landed Cost with 6Tar
Tariff rates are only one line in your cost sheet. The real number that decides whether a cargo is profitable is your all-in landed cost per MT — FOB, freight, insurance, DTA, IVA impact, brokerage, and inland delivery combined.
6Tar's cost calculator lets you plug in origin port, destination port, cargo size, and grade to get an instant landed cost breakdown in USD/MT, including Mexican customs charges and IVA cash-flow timing. Stop guessing on margin — run the numbers before you book the vessel.
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