Bitumen Import Duty in Thailand
Last updated: 2026-10-04
Bitumen Import Duty in Thailand: What Importers Actually Pay in 2025
Thailand applies a 0% import duty on most bitumen (HS 2713.20), because the country is a net importer of asphalt and the Thai Excise Department abolished the old specific-rate structure in favor of a flat 0% customs tariff under the ASEAN Harmonised Tariff Nomenclature (AHTN) 2022. What you do pay is 7% VAT on the CIF value plus a THB 1.10–2.00 per litre excise in some reclassified cases, plus a 1%–3% anti-dumping duty that can apply to suppliers from specific origins. In practice, landed cost for a 20,000 MT cargo of penetration-grade 60/70 bitumen into Laem Chabang adds roughly 8.5%–10.5% on top of the CIF price — not 30% or 40% as many traders assume.
This guide breaks down the exact dutiable base, the ad valorem vs. specific mechanics, origin-specific treatment (China, Singapore, Korea, Malaysia, Middle East), and how to model landed cost before you book a vessel.
Section 1: Thailand's Bitumen Tariff Structure at a Glance
Bitumen entering Thailand falls under Harmonised System heading 2713, "petroleum coke, bitumen and other residues of petroleum oils." The critical subheading is:
| HS Code | Description | Customs Duty (MFN) | ASEAN FTA (ATIGA) | China FTA | Korea FTA | India FTA | VAT | Excise |
|---|---|---|---|---|---|---|---|---|
| 2713.20.00 | Petroleum bitumen (asphalt) | 0% | 0% | 0% | 0% | 0% | 7% | Exempt (see note) |
| 2713.10 | Petroleum coke | 0% | 0% | 0% | 0% | 0% | 7% | Exempt |
| 2713.90 | Other residues | 0% | 0% | 0% | 0% | 0% | 7% | Exempt |
| 2714.90 | Bituminous mixtures (cutback, emulsion) | 5% | 0% | 0% | 0% | 0% | 7% | Possible excise if blended with solvents |
| 2715.00 | Bituminous mastics, cutbacks | 5% | 0% | 0% | 0% | 0% | 7% | Possible per-litre excise |
Key structural facts:
- Nothing. The base duty is zero for pure bitumen 2713.20 across all origins with a valid FTA certificate.
- VAT is unavoidable: 7% on CIF + duty + excise base. There is no VAT exemption for bitumen, though registered importers can reclaim input VAT against output VAT.
- Excise applies only to blended products marketed as fuel extenders or cutback solvents, not to straight-run penetration grade or oxidized bitumen.
- Anti-dumping duties (ADDs) are the only real duty risk — they are origin- and producer-specific, revised annually by the Department of Foreign Trade (DFT).
Because the statutory rate is zero, most importers fixate on CIF price alone. But the dutiable value (ราคา CIF) used by Thai Customs is not whatever you declare. Customs uses the transaction value under Section 15 of the Customs Act B.E. 2560, but has the power to reject it if the unit price is more than 10% below the Thai Customs Reference Price for bitumen. In 2023–2024, the reference band for 60/70 pen bitumen averaged USD 430–520/MT CIF for FOB Singapore-origin cargoes. Declare USD 380/MT and expect a red-line inspection, a 1–3 week release delay, and a reassessment at reference price.
Section 2: Total Landed Cost Breakdown — A Worked Example
Below is a realistic landed-cost model for a 20,000 MT cargo of 60/70 penetration bitumen shipped FOB from Singapore to Laem Chabang in Q1 2025. Numbers are indicative and rounded.
| Cost Component | Basis | Rate | Amount (USD) |
|---|---|---|---|
| FOB value | — | USD 470/MT | 9,400,000 |
| Ocean freight (Singapore–Laem Chabang) | 5 days transit | USD 22/MT | 440,000 |
| Marine insurance | 0.15% of FOB+freight | — | 14,760 |
| CIF value (dutiable base) | — | — | 9,854,760 |
| Import duty (2713.20) | 0% of CIF | 0% | 0 |
| Anti-dumping duty | 0% (Singapore, current) | 0% | 0 |
| Excise | not applicable | 0% | 0 |
| VAT | 7% of (CIF + duty + excise) | 7% | 689,833 |
| Customs broker / clearance | flat | THB 25,000 | 700 |
| Port & terminal handling | THB 55/MT equivalent | — | 32,000 |
| Inland trucking (Laem Chabang → Bangkok yard) | 30 MT/truck, ~28 loads | THB 9,000/load | 7,200 |
| Demurrage buffer (1 day average) | — | — | 9,000 |
| Total landed cost | 10,593,493 | ||
| Effective landed unit cost | USD 529.67/MT | ||
| Total add-on over CIF | 7.5% |
| Origin | Base Duty | ADD Status | Typical CIF (USD/MT) | Total Landed (USD/MT) | Uplift % |
|---|---|---|---|---|---|
| Singapore | 0% | None | 470 | 529.7 | 7.5% |
| South Korea | 0% | None | 480 | 540.6 | 7.6% |
| Malaysia (ATIGA) | 0% | None | 465 | 524.7 | 7.5% |
| China (various producers) | 0% | 1.2%–3.0% on some | 455 | 519–533 | 8.5%–10.5% |
| Middle East (UAE, Bahrain) | 0% | None | 445–460 | 505–522 | 8.5%–9.0% |
| Taiwan | 0% | Historical ADD risk | 470 | 530 | 7.8% |
The spread tells the real story: origin selection changes landed cost by 3–5%, more than any tariff line item on a zero-duty product.
Section 3: Anti-Dumping Duties — The Only Duty That Matters
Because MFN duty is zero, the Department of Foreign Trade (DFT) uses anti-dumping measures as its primary lever against below-market bitumen, especially from China.
| Country | Product | ADD Rate | Effective Period | Case Reference |
|---|---|---|---|---|
| China | Certain petroleum bitumen | 1.2%–3.0% ad valorem | 2019–2024 (extended review) | DFT AD 11/2562 |
| Taiwan | Pen bitumen (historical) | Case terminated | — | 2016 review |
| South Korea | None | 0% | — | — |
| India | None for 2713.20 | 0% | — | — |
How to manage ADD exposure:
- Request the producer-specific rate certificate from your supplier before contracting — the ADD is applied per manufacturer, not per country blanket.
- If shipping Chinese material, route through a producer with a 0% or de minimis rate listed in the DFT register.
- Keep mill certificates and origin traceability on file; Thai Customs checks the producer name against the vessel's bill of lading and packing list.
- ADD is calculated on the CIF value, not FOB — so freight and insurance inflate the ADD base too.
VAT on bitumen imports is 7% of the CIF value plus duty plus excise. There is no reduced rate, no exemption for construction use, and no blanket deferral. The only relief is input VAT credit:
- If you're a VAT-registered entity, the 7% is a recoverable input credit against your output VAT within 6 months of the import declaration.
- If you're a non-registered importer or sell to non-VAT entities, the 7% becomes a hard cost.
- Cash-flow impact: for a USD 9.85 million CIF cargo, you wire USD 690k to the Revenue Department at clearance, then recover it over the next 1–2 tax cycles.
Section 4: Documentation and Clearance Timelines
Customs release for bitumen at Laem Chabang or Map Ta Phut takes 3–7 working days in green-line cases and 10–21 days if flagged red. Required documents:
| Document | Issued By | Notes |
|---|---|---|
| Bill of Lading | Carrier | Consignee must match importer tax ID |
| Commercial Invoice | Supplier | Must show FOB, freight, insurance separately |
| Packing List | Supplier | Tie to vessel tank/parcel numbers |
| Certificate of Origin | Chamber of Commerce / FTA body | Form D for ATIGA, Form E for China |
| Mill Certificate / Test Report | Producer lab | Penetration, softening point, viscosity, solubility |
| Import Declaration (กศ. 99/1) | Thai Customs e-Customs | Filed electronically |
| VAT Registration Certificate | Revenue Department | Required for input credit |
| ADD Producer Certificate | DFT | Only if origin under ADD order |
Timeline benchmarks (2024 averages):
- Vessel arrival → customs entry filing: 1 day
- Green-line auto release: 2–4 days
- Red-line inspection + lab sampling: +7–14 days
- Warehouse Transfer / tax payment → gate out: 1 day
- Total average: 5 days green, 16 days red
Budget USD 3,000–6,000 in demurrage per red-line cargo at Laem Chabang, which charges roughly THB 100–150/MT/day for tank storage beyond free time.
FAQ: Bitumen Import Duty Thailand
Q1: What is the current import duty on bitumen (HS 2713.20) into Thailand?
The MFN customs duty is 0% for petroleum bitumen under HS 2713.20.00, and the same 0% applies under ATIGA, China, Korea, and India FTAs. Your real import costs are 7% VAT plus any producer-specific anti-dumping duty of 1.2%–3.0% on certain Chinese material.
Q2: Is VAT charged on bitumen imports, and can I recover it?
Yes — 7% VAT is levied on the CIF value plus duty and excise. VAT-registered importers can recover it as an input credit within 6 months, but non-registered buyers absorb it as a permanent cost.
Q3: Which countries face anti-dumping duty on bitumen exports to Thailand?
The DFT has imposed ADD of 1.2%–3.0% on certain Chinese producers; Taiwan's older case was terminated and Korea, Singapore, Malaysia, and Middle East origins currently face 0% ADD. Always verify the producer's specific rate in the DFT register before contracting.
Q4: How long does bitumen customs clearance take at Laem Chabang?
Green-line clearance averages 3–7 working days, while red-line inspection with lab sampling extends to 10–21 days. Duplicate lab tests, FTA certificate errors, and below-reference CIF declarations are the top causes of delay.
Q5: What is the minimum documentation needed for a 0% duty claim?
You need a valid Certificate of Origin (Form D or Form E), matching Bill of Lading, commercial invoice, packing list, and mill certificate. Any mismatch in producer name, HS code, or consignee triggers reclassification and reassessment at the Thai Customs reference price.
Model Your Bitumen Landed Cost Before You Contract
Tariff lines are simple in Thailand — the money hides in VAT timing, ADD producer rates, reference-price risk, and demurrage. Before your next tender, run the numbers with 6Tar's cost calculator to compare Singapore, Korea, Malaysia, China, and Middle East origins side-by-side, including VAT recovery scenarios and ADD-adjusted landed cost per MT. Accurate landed cost is the difference between a 3% margin and a loss on a 20,000 MT cargo.