HS Code 2715.00 : Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) is 2715.00. Under the 2026 Costa Rica (Aduanas), the representative MFN general duty rate is 0% [Dirección General de Aduanas (DGA)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 27
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Heading 2715
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
Subheading .00
.00
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026)
2715.00
MODULE 5: COSTA RICA IMPORT DUTY & 13% IVA BREAKDOWN
Import VAT / Tax Rate
13% IVA
Local Tax Rate
Notice: Costa Rica customs entry, tariff classification, MFN duty rates, and 13% IVA are governed by Dirección General de Aduanas (DGA). Always verify declarable lines with Dirección General de Aduanas (DGA) prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: COSTA RICA Trade Remedies & Safeguards
Dirección General de Aduanas (DGA) Anti-Dumping / Trade Defence
Standard Dirección General de Aduanas Costa Rica Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). |
| FTA | Costa Rica Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
MODULE 11: Dirección General de Aduanas Costa Rica Advance Ruling System
Legally binding advance tariff rulings issued by Dirección General de Aduanas Costa Rica for HS 2715.00.
Query official Customs portal:
Search Official Customs Portal for 2715.00 →Costa Rica Declarable Tariff Schedule (2715.00)
National line-level (8/10-digit) detail for Costa Rica (Aduanas): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Dirección General de Aduanas (DGA)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2715.10 | Subheading under Heading 2715 | HS 2715.10 Costa Rica Duty & Entry Rules → |
| 2715.20 | Subheading under Heading 2715 | HS 2715.20 Costa Rica Duty & Entry Rules → |
| 2715.90 | Subheading under Heading 2715 | HS 2715.90 Costa Rica Duty & Entry Rules → |
Official Primary Sources & Authority References
Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026) ↗
Official Costa Rica tariff schedule and MFN duty rates — administered by Dirección General de Aduanas (DGA).
Dirección General de Aduanas (DGA) — Advance Tariff Ruling ↗
Binding tariff classification precedents administered by Costa Rica DGA Advance Ruling System.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)?
Under WCO Harmonized System 2022 and United States (USITC HTS), Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) is classified under HS 2715.00 (Heading 2715, Chapter 27). The representative CR MFN general duty rate is 0%.
How is HS 2715.00 distinguished within Heading 2715 (Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs))?
Heading 2715 covers Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). Subheading 2715.00 specifically isolates Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2715.
What are the primary candidate subheadings related to HS 2715.00?
Related subheadings under Heading 2715 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 2715.00 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)?
Commercial shipments of Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 2715.00?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 2715.00 in Costa Rica?
Commercial imports of Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) under HS 2715.00 into Costa Rica are subject to 13% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Costa Rica?
The customs de minimis threshold for import shipments into Costa Rica is US$50. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Costa Rica?
Customs declarations, import duty assessments, and Costa Rica DGA Advance Ruling System for HS 2715.00 are administered by Dirección General de Aduanas (DGA).
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