HS Code for GGBS / Slag Cement (HS 2523.90)
Ground granulated blast furnace slag (GGBS) is a supplementary cementitious material from steel-making. CEM III (36-95% slag), CEM II/A-S and B-S (blended slag cements) drastically cut embedded CO2 vs pure OPC. Under CBAM, GGBS-heavy formulations can cut certificate cost by 50-70%.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2618.00 | Granulated slag (slag sand) from iron/steel manufacture |
| 2523.90 | Other hydraulic cements (includes slag cement) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0-1.7% CBAM 2026 - GGBS slag itself is not CBAM-covered as raw material. |
| United States | 0% |
| India (BCD) | 10% |
Numerical Example: 20,000 MT GGBS Grade 100, FOB Nagoya USD 85/MT, CFR Los Angeles
20,000 MT GGBS Grade 100, FOB Nagoya USD 85/MT, CFR Los Angeles. Run your own numbers in the Import Duty & Tax calculator.
- · EN 15167 for GGBS.
- · ASTM C989 slag classification (Grade 80, 100, 120).
- · EN 197-1 CEM III classifications.
- · CBAM: GGBS (2618.00) is currently outside CBAM scope, but slag cement (2523.90) is inside - creates an arbitrage on formulation.
- · Japan (Nippon Steel)
- · South Korea (POSCO)
- · India (JSW, Tata)
- · China
- · Turkey
Frequently asked questions
Currently no - HS 2618.00 (granulated slag) is not on CBAM Annex I. Only slag cement (2523.90) and clinker (2523.10)-based products are covered. Importing GGBS separately and blending at destination avoids CBAM certificates on the slag portion - a real economic advantage.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to building materials (HS 2523.90) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.