HS Code for Blended Cements (HS 2523.29)
CEM II (Portland-composite, 65-94% clinker) and CEM III (blast-furnace, 5-64% clinker) are the low-carbon alternatives to CEM I (95%+ clinker). Blending with GGBS, fly ash, or limestone drops embedded CO2 from ~830 kg/t (CEM I) to as low as 350 kg/t (CEM III/B). CBAM Annex I; clinker factor is the primary CBAM variable.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2523.21 | White portland cement |
| 2523.29 | Other Portland cement (CEM II/III/IV/V) |
| 2523.90 | Other hydraulic cements |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 1.7% MFN; CBAM Annex I from 2026. |
| United States | 0% Section 232 (steel/Al) does not apply; some AD on Turkish/UAE cement. |
| India (BCD) | 10% |
Numerical Example: 40,000 MT CEM III/B 32.5N, FOB Iskenderun USD 47/MT, CIF Marseille
40,000 MT CEM III/B 32.5N, FOB Iskenderun USD 47/MT, CIF Marseille. Run your own numbers in the Import Duty & Tax calculator.
- · CBAM Annex I.
- · EN 197-1 for CEM I-V designation.
- · ASTM C595 for blended hydraulic cements.
- · IS 455 (PSC) / IS 1489 (PPC) India.
- · Turkey
- · Vietnam
- · China
- · UAE
- · Spain
Frequently asked questions
CBAM levy = embedded tCO2 x carbon price. CEM III/B has ~0.38 tCO2/t vs CEM I at ~0.83 tCO2/t. At EUR 80/tCO2 that's a EUR 36/t saving - roughly the difference between commercially viable and uncompetitive import when FOB is USD 40-60/t.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 2523.29) 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.