Bitumen Import Duty in Vietnam
Last updated: 2026-10-04
Bitumen Import Duty in Vietnam
Vietnam applies a 0% Most-Favoured-Nation (MFN) import duty on bitumen classified under HS code 2713.20.00 (petroleum bitumen), meaning importers pay no customs duty on standard bitumen imports as of 2025. However, imports remain subject to 10% Value Added Tax (VAT) on the CIF value plus duty, and an import duty of 3–5% applies to some polymer-modified or blended bitumen grades classified under different HS subheadings. In practice, the total landed cost impact of Vietnamese import charges on a standard 100-tonne bitumen cargo is roughly 10% of CIF value, dominated entirely by VAT rather than duty.
This guide breaks down the current tariff schedule, VAT treatment, HS classification rules, and total landed cost math for bitumen importers shipping into Vietnam.
Vietnam Bitumen Tariff Schedule: Duty Rates by HS Code
Vietnam's tariff schedule follows the ASEAN Harmonised Tariff Nomenclature (AHTN), aligned with the 2022 HS revision. Bitumen products fall mainly under Chapter 27, heading 2713 – Petroleum coke, petroleum bitumen and other residues of petroleum oils.
| HS Code | Product Description | MFN Duty | VAT | Notes |
|---|---|---|---|---|
| 2713.20.00 | Petroleum bitumen (straight-run / penetration grade) | 0% | 10% | Standard 60/70, 80/100 grades |
| 2713.90.00 | Other residues of petroleum oils (incl. some blended grades) | 0–3% | 10% | Depends on formulation |
| 2715.00.00 | Bituminous mixtures based on natural asphalt/bitumen | 5% | 10% | Cutback, some PMB variants |
| 2714.90.00 | Other bituminous substances (bitumen emulsions) | 3% | 10% | Emulsion-specific |
| 2713.20.00 (ACFTA) | Petroleum bitumen under ASEAN-China FTA | 0% | 10% | Requires Form E certificate |
Key takeaway: The overwhelming majority of bulk bitumen imports into Vietnam clear under 2713.20.00 at 0% duty. The VAT is the only unavoidable tax component and applies regardless of origin.
- MFN rate (2713.20): 0%
- VAT: 10% (standard rate, non-deductible at import unless the importer is VAT-registered and eligible for credit)
- Special consumption tax: not applicable to bitumen
- Environment protection tax: not applicable to petroleum bitumen (applies to fuels, not asphalt-grade bitumen)
Total Landed Cost Calculation: Vietnam Bitumen Import Example
Duty is only one line item. Below is a realistic cost breakdown for a 1,000-tonne bulk bitumen cargo landing at Cai Mep – Thi Vai port.
Assumptions:
- CIF value: USD 480/tonne (approximate regional benchmark for 60/70 penetration grade)
- Cargo: 1,000 tonnes
- HS code: 2713.20.00
| Cost Component | Basis | Rate | Amount (USD) |
|---|---|---|---|
| FOB value | 1,000 t × USD 455 | — | 455,000 |
| Freight + insurance | 1,000 t × USD 25 | — | 25,000 |
| CIF value | — | — | 480,000 |
| Import duty | CIF value | 0% | 0 |
| VAT | (CIF + duty) | 10% | 48,000 |
| Customs handling / brokerage | flat | — | 300–600 |
| Port & terminal fees | per tonne | ~USD 8/t | 8,000 |
| Inland transport (to HCMC) | per tonne | ~USD 12/t | 12,000 |
| Total landed cost (excl. VAT credit) | — | — | ~548,600 |
Effective tax burden = USD 48,000 on a USD 480,000 cargo = 10.0%.
If the importer is a VAT-registered entity importing for resale or production, the VAT is creditable, reducing the effective net tax to near zero. If the importer is a non-registered trader or the bitumen is for a non-VAT-able activity, the 10% becomes a true cost.
Why Bitumen Is a 0% Duty Product in Vietnam
Three structural reasons explain why bitumen enters Vietnam duty-free:
1. Vietnam is a net bitumen importer. Domestic supply from the Dung Quat and Nghi Son refineries covers only part of national demand. Vietnam consumes roughly 1.2–1.5 million tonnes of bitumen per year, with imports meeting 40–55% of that demand depending on the road construction cycle.
2. Infrastructure policy priority. With major expressway and national highway programmes running under the 2021–2030 road development plan, the government keeps input costs for asphalt low. A 0% MFN rate on 2713.20 is a deliberate cost-reduction lever.
3. MFN rate schedule. Under Decree 26/2023/ND-CP (Vietnam's current MFN tariff), petroleum bitumen at 2713.20.00 is listed at 0%, down from 1% in older schedules. The reduction was formalised as part of Vietnam's broader tariff liberalisation.
| Origin / Trade Agreement | Applicable Rate on 2713.20 | Documentation Required |
|---|---|---|
| MFN (most countries: South Korea, Singapore, Thailand) | 0% | Standard CoO |
| ASEAN (ATIGA) | 0% | Form D |
| China (ACFTA) | 0% | Form E |
| EU (EVFTA) | 0% | EUR.1 / origin declaration |
| US | 0% | No preference needed |
| Non-MFN / no CoO | 0% (MFN applies) | Commercial invoice |
Since the MFN rate is already 0%, preferential trade agreements provide no duty advantage on standard bitumen — only documentation simplification. This is an important point for importers: there is no duty-saving reason to chase a Form E for straight-run bitumen, though it remains relevant for blended grades at 3–5%.
VAT and Other Charges: The Real Cost Drivers
Because duty is zero, the practical question is VAT recovery and non-tariff charges.
- Rate: 10% on (CIF value + import duty)
- Creditable: Yes, for VAT-registered importers using bitumen in taxable business activity
- Refundable: Non-manufacturing importers can claim input VAT credit against output VAT
- Effective cost if non-creditable: 10% of CIF value
| Charge | Typical Amount | Frequency |
|---|---|---|
| Customs declaration fee | VND 20,000–50,000 | Per declaration |
| Customs inspection (physical) | VND 500k–2M | If selected for red channel |
| Quality inspection (QUATEST) | USD 300–800 | Per cargo, if triggered |
| Port handling (Cai Mep/ Cat Lai) | USD 6–10/tonne | Per discharge |
| Storage (free time exceeded) | USD 0.5–1.5/tonne/day | After 7–10 free days |
| Inland trucking | USD 10–20/tonne | Distance-dependent |
Budget guidance: For a 1,000-tonne cargo, plan for USD 20,000–25,000 in non-VAT logistics and compliance costs, or USD 20–25/tonne above the CIF price.
- Customs clearance time: 1–3 working days for green channel (standard bitumen, complete documents)
- Red channel (physical inspection): 3–7 working days
- VAT payment deadline: within 30 days of customs declaration registration
- Total door-to-door from vessel arrival: 7–14 days to inland terminal
Compliance Checklist for Importers
- Correct HS classification is the single biggest risk factor. Mis-classifying PMB or cutback bitumen under 2713.20 instead of 2715/2714 can trigger retroactive duty (3–5%) plus penalties.
- Certificate of Origin — not required for duty (MFN = 0%) but sometimes requested by customs for trade statistics.
- Quality certificate / MSDS — required for customs and QUATEST review.
- VAT registration status — confirm your tax code status before import to lock in input VAT credit eligibility.
- Import licence — bitumen does not require a specific import licence, but traders must be registered for the relevant business line.
- Weight/density verification — customs may reweigh; density discrepancies of 1–2% are common on bulk liquid cargo and can shift the dutiable value.
Penalties for misdeclaration: Under Decree 128/2020/ND-CP, incorrect HS code leading to underpaid duty carries a penalty of 20% of the shortfall plus full retroactive payment; evasion can reach 1–3x the evaded amount.
FAQ: Bitumen Import Duty in Vietnam
Q1: What is the import duty rate on bitumen in Vietnam?
Bitumen under HS code 2713.20.00 carries a 0% MFN import duty in Vietnam, effective under Decree 26/2023/ND-CP. There is no special consumption tax or environment tax on petroleum bitumen. The only mandatory tax at import is 10% VAT on the CIF value.
Q2: Is VAT charged on top of the bitumen import duty?
Yes. VAT is calculated as 10% of (CIF value + import duty). Since duty is 0% for standard bitumen, VAT works out to exactly 10% of the CIF value. VAT-registered importers can credit this against output VAT or claim a refund.
Q3: Do free trade agreements reduce Vietnam's bitumen import duty further?
No — since the MFN rate on 2713.20 is already 0%, agreements like ATIGA, ACFTA, and EVFTA offer no additional duty saving on straight-run bitumen. They only matter for blended or modified grades taxed at 3–5%, where a valid Form D or Form E can bring the rate to 0%.
Q4: How long does customs clearance take for a bitumen shipment in Vietnam?
Standard bulk bitumen clears in 1–3 working days via the green channel with complete documents. If selected for physical inspection (red channel), expect 3–7 working days. Payment of the 10% VAT is due within 30 days of declaration registration.
Q5: What documents are needed to import bitumen into Vietnam?
You need a commercial invoice, packing list, bill of lading, Certificate of Origin (optional at 0% duty), MSDS, quality certificate, and customs declaration. A valid tax code for VAT credit is essential. PMB and cutback grades may require additional product specification sheets to confirm HS classification.
Calculate Your Vietnam Bitumen Landed Cost with 6Tar
Duty rates and VAT look simple — but the real cost picture depends on CIF value, cargo volume, port charges, freight, and VAT recovery status. Guessing the numbers can eat your margin before the cargo ever leaves the port.
Use the 6Tar cost calculator to model your exact Vietnam bitumen import scenario: enter your tonne volume, CIF price, HS code, and port of discharge, and get a full landed-cost breakdown — duty, VAT, handling, and inland transport — in seconds.
- Instant HS code lookup for 2713.20, 2714, and 2715
- Live MFN and FTA duty application
- VAT credit vs. non-credit mode
- Per-tonne and total cargo output
👉 Open the 6Tar calculator and price your next Vietnam bitumen cargo before you book freight.