Asphalt (bitumen) is widely used to build and maintain roads and car parks. Vietnam imports it from China, Russia, Thailand, the USA, Saudi Arabia and India. This article sums up the import policy, HS code, taxes, documents and procedure for asphalt.

1. Import policy

Legal basis: Circular 38/2015/TT-BTC (amended by 39/2018/TT-BTC), Decree 69/2018/ND-CP, Decree 43/2017/ND-CP and Decree 128/2020/ND-CP. Asphalt is not on the list of goods banned from import. Please note:

• Used goods are banned from import;
• Goods must be labelled under Decree 43/2017/ND-CP;
• Classify the right HS code to pay the right tax and avoid penalties.

2. Labelling

Imported goods must be labelled under Decree 43/2017/ND-CP (amended by Decree 111/2021/ND-CP): exporter, importer, product name and information, and origin, placed where it is easy to see (cartons, crates, packaging). Missing or wrong labels can be fined under Decree 128/2020/ND-CP and may cause the C/O to be rejected.

3. HS code of asphalt

A wrong HS code can delay clearance and be fined under Decree 128/2020/ND-CP (from VND 2,000,000 up to 3 times the tax shortfall). Contact us to confirm the exact code for your product.

4. Import duty and VAT

Import duty = CIF value × duty rate. VAT = (CIF value + import duty) × VAT rate. With a valid certificate of origin (Form E from China, Form D from ASEAN, and other FTAs) the special preferential rate – usually 0% – applies.

5. Import dossier

• Customs declaration
• Sales contract
• Commercial invoice
• Packing list
• Bill of lading
• Certificate of origin (if any) – needed for special preferential duty, often 0%
• Catalogue (if any) and other documents on customs request

6. Import procedure

1. Declare: once contract, invoice, packing list, B/L, C/O and arrival notice are ready and the HS code is confirmed, submit the e-declaration (within 30 days of arrival).
2. Open the declaration: the system assigns green, yellow or red channel; bring the dossier to the customs branch within 15 days.
3. Clearance: after document (and physical) checks, pay import duty and VAT; the declaration is cleared.
4. Delivery: settle port charges, collect the delivery order and truck the goods to your warehouse.

7. ANLITA notes

• Choose a reliable supplier and check the origin and quality of the product;
• Classify the HS code by the actual material and grade;
• Prepare all documents before the vessel arrives to avoid storage charges;
• Label every package in line with Decree 43/2017/ND-CP.

Need an HS code check, a duty estimate or a door-to-door quote? Contact ANLITA via Zalo, WeChat, WhatsApp or email – our team in Vietnam and China will reply quickly.