Subheading · Chapter 27 · Section V, Mineral products

HS 2714 90Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks: other

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Customs duty: 5%; 4 tariff items
GST now: 18%; No compensation cess
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0% to 4%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
2714 90 10	Asphalt, natural	5%	18%	kg
2714 90 20	Bitumen, natural	5%	18%	kg
2714 90 30	Gilsonete	5%	18%	kg
2714 90 90	Other	5%	18%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 4 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%.
Until 21 September 2025 18%.
Change: Unchanged.
No compensation cess.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 33	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
2714	Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks	Nil	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2714 90, and China's below.

China: the same goods (2714 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 2714 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
2714.90.10.00	Natural asphalt天然沥青	4%China's provisional rate, lower than MFN	8%	13%	0%	None
2714.90.20.00	Emulsified asphalt乳化沥青	0%MFN rate (no APTA concession on this line)	0%	13%	0%	None
2714.90.90.00	Asphaltites沥青岩	3%MFN rate (no APTA concession on this line)	3%	13%	0%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

2714.90.10Natural asphalt (bitumen)

2714.90.10.00Natural asphalt天然沥青

Unit: kg
MFN import duty: 8%
Provisional import duty: 4%
General import duty: 35%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Processing method加工方法
4.Ingredient content成分含量
5.Date of contract签约日期
6.Valuation date计价日期
7.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 6%
Brunei: 5.3%
Cambodia: 5.3%
South Korea: 5.3%
Laos: 5.3%
Malaysia: 5.3%
New Zealand: 6.4%
Singapore: 5.3%
Thailand: 5.3%
Vietnam: 5.3%
Japan: 5.5%
Indonesia: 5.3%
Philippines: 5.3%
Myanmar: 5.3%

CIQ codes

2714901000998Natural asphalt (bitumen) (other dangerous chemicals)天然沥青(地沥青)(其他危险化学品)
2714901000999Natural asphalt (bitumen) (other chemical products)天然沥青(地沥青)(其他化工产品)

2714.90.20Emulsified asphalt

2714.90.20.00Emulsified asphalt乳化沥青

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 20%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Processing method加工方法
4.Ingredient content成分含量
5.Date of contract签约日期
6.Valuation date计价日期
7.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2714902000998Emulsified bitumen (other dangerous chemicals)乳化沥青(其他危险化学品)
2714902000999Bituminous emulsions (other chemical products)乳化沥青(其他化工产品)

2714.90.90Asphaltites

2714.90.90.00Asphaltites沥青岩

Unit: kg
MFN import duty: 3%
Provisional import duty: None
General import duty: 20%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use用途
3.Processing method加工方法
4.Ingredient content成分含量
5.Date of contract签约日期
6.Valuation date计价日期
7.Demurrage (no demurrage, demurrage undetermined, demurrage declared)有无滞期费(无滞期费、滞期费未确定、滞期费已申报)
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

2714909000998Asphaltites (other hazardous chemicals)沥青岩(其他危险化学品)
2714909000999Bituminous rock (other chemical products)沥青岩(其他化工产品)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous2713 12Calcined One level up2714Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks Next2715 00Bituminous 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)

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.