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HS Code 2713.20 : Petroleum bitumen

The 6-digit Harmonized System (HS) code for petroleum bitumen is 2713.20. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 1% [MOF Customs Administration].

Chapter

Ch 27

Heading

2713

Subheading

2713.20

TW MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 27

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

Heading 2713

2713

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals

Subheading .20

.20

Petroleum bitumen

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

2713.20.00.00

Taiwan MFN Base Customs Duty

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2713.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 2713.20.

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: TW Trade Remedies & Safeguards

Customs Administration, MOF Anti-Dumping / Trade Defence

Standard 2026 Chinese Taipei Tariff Schedule (MOF)

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 Petroleum bitumen.
FTA	TW 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 Petroleum bitumen

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 2713.20.

Query official MOF Customs portal:

Search Official MOF Portal for 2713.20 →

Taiwan Declarable Tariff Items (2713.20)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 1%. Confirm the full national commodity code at the official source (MOF Customs Administration).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
2713.11	Subheading under Heading 2713	HS 2713.11 undefined Duty & Entry Rules →
2713.12	Subheading under Heading 2713	HS 2713.12 undefined Duty & Entry Rules →
2713.90	Subheading under Heading 2713	HS 2713.90 undefined Duty & Entry Rules →

Official Primary Sources & Authority References

Customs Administration, MOF Taiwan ↗

Official Taiwan 11-digit tariff items and MFN customs duty rates.

Taiwan Advance Tariff Classification Portal ↗

Ministry of Finance advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Petroleum bitumen?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Petroleum bitumen is classified under HS 2713.20 (Heading 2713, Chapter 27). The representative TW MFN general duty rate is 1%.

How is HS 2713.20 distinguished within Heading 2713 (Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals)?

Heading 2713 covers Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. Subheading 2713.20 specifically isolates Petroleum bitumen. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2713.

What are the primary candidate subheadings related to HS 2713.20?

Related subheadings under Heading 2713 include 2713.11, 2713.12, 2713.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Petroleum bitumen?

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 2713.20 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 Petroleum bitumen?

Commercial shipments of Petroleum bitumen 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 2713.20?

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 tax applies to imports of HS 2713.20 in Chinese Taipei (Taiwan)?

Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.

What is Taiwan's de minimis duty and tax threshold?

Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).

Which agency regulates customs entry and advance rulings in Taiwan?

Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).

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