HS 25Building materials

HS Code for Cement and Clinker (Chapter 25)

Cement and clinker sit under HS 2523. Freight economics dominate - clinker is bulk-shipped from surplus regions (Vietnam, Turkey, UAE) to deficit markets (US Gulf, West Africa, Bangladesh). From 2026 the EU CBAM applies a carbon border adjustment on cement and clinker imports.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
2523.10	Cement clinkers
2523.21	White Portland cement, artificially coloured or not
2523.29	Other Portland cement (OPC 42.5, 52.5)
2523.30	Aluminous cement
2523.90	Other hydraulic cements (blended, PPC, PSC)

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	1.7% Plus CBAM from Jan 2026 - certificates based on embedded emissions.
United States	Free But antidumping duties on specific origins (Turkey, Mexico) case-by-case.
Bangladesh	5% (clinker) / 30% (cement) Structure protects domestic grinding units.
Nigeria	5% + 15% import adjustment tax Cement in bags typically restricted to specific licensees.
India (BCD)	10% Plus 28% GST - highest GST slab.

Worked landed-cost example

35,000 MT OPC 42.5 clinker, FOB Cam Pha USD 41/t, to Chittagong

FOB valueUSD 1,435,000

Freight + insuranceUSD 385,000

CIF valueUSD 1,820,000

Bangladesh duty @ 5% (clinker)USD 91,000

VAT + AIT + ATUSD 273,000

Landed cost ≈ USD 2,184,000 - roughly USD 62.40/t.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· EU Carbon Border Adjustment Mechanism (CBAM) - full pricing from Jan 2026.
· EN 197-1 / ASTM C150 - cement type standards (CEM I, II, III / Type I, II, V).
· Bureau of Indian Standards (BIS) IS 12269 / IS 269 mandatory for imports into India.
· Dust / SO2 emission compliance for handling terminals.

Top exporting countries

· Vietnam
· Turkey
· China
· UAE
· Iran
· Pakistan
· Thailand

Frequently asked questions

Why import clinker instead of finished cement?

Clinker faces lower import duty in most markets (protecting domestic grinding jobs) and is easier to blend with local additives (fly ash, slag) to hit specific standards. Ocean freight is also more efficient for clinker.

How does CBAM affect cement imports into the EU?

From January 2026 EU importers must surrender CBAM certificates matching the embedded CO2 of the imported cement or clinker, priced at the weekly EU ETS auction average, less any carbon price already paid at origin.