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HS 2523.21Building materials

HS Code for White Portland Cement (HS 2523.21)

White cement is produced from low-iron limestone and clay, using natural gas or clean fuels to preserve whiteness. Used in decorative concrete, tile grout, terrazzo. Premium ~USD 60-120/MT over grey OPC. White cement is CBAM Annex I - embedded emissions similar to grey.

Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2523.21White Portland cement, artificially coloured or not
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
1.7%
CBAM 2026.
United States
0%
India (BCD)
10%
Plus GST 28%.
UAE
5%

Worked landed-cost example

15,000 MT white cement CEM I 52.5, FOB Alexandria USD 145/MT, CFR Nhava Sheva

FOBUSD 2,175,000
FreightUSD 180,000
CFRUSD 2,355,000
India BCD 10%USD 235,500
GST 28%USD 725,340
Landed ≈ USD 3.32m. Retail markup captures decorative premium.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · EN 197-1 CEM I 42.5/52.5 white.
  • · ASTM C150 Type I White.
  • · CBAM Annex I.
  • · IMSBC Group C non-hazardous bulk.
Top exporting countries
  • · Egypt (Cementos La Union)
  • · UAE (Ras Al Khaimah)
  • · Turkey
  • · Iran (sanctioned)

Frequently asked questions

Is white cement CBAM-covered like grey?

Yes - HS 2523.21 is inside CBAM Annex I. Proposals to exempt white cement have not been adopted. Emissions calculation uses actual plant clinker + calcination + fuel + electricity, same methodology as grey.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for building materials.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Türkiye →
KDV (VAT) · 20% standard, 10% reduced, 1% basic goods (from July 2023)
Import into Egypt →
VAT · 14% standard / 5% on select machinery

Building materials landed-cost pages: every destination market

Jump straight to the building materials import guide for any of the destination markets we cover.

Related commodity guides

HS 25Building materials
HS Code for Cement and Clinker (Chapter 25) →
HS 2523.10Building materials
HS Code for Cement Clinker (HS 2523.10) →
HS 2523.29Building materials
HS Code for Grey Portland Cement (HS 2523.29) →
HS 2523.90Building materials
HS Code for GGBS / Slag Cement (HS 2523.90) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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