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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2523.21 | White Portland cement, artificially coloured or not |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 1.7% CBAM 2026. |
| United States | 0% |
| India (BCD) | 10% Plus GST 28%. |
| UAE | 5% |
Numerical Example: 15,000 MT white cement CEM I 52.5, FOB Alexandria USD 145/MT, CFR Nhava Sheva
15,000 MT white cement CEM I 52.5, FOB Alexandria USD 145/MT, CFR Nhava Sheva. Run your own numbers in the Import Duty & Tax calculator.
- · EN 197-1 CEM I 42.5/52.5 white.
- · ASTM C150 Type I White.
- · CBAM Annex I.
- · IMSBC Group C non-hazardous bulk.
- · Egypt (Cementos La Union)
- · UAE (Ras Al Khaimah)
- · Turkey
- · Iran (sanctioned)
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to building materials (HS 2523.21) 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.