HS 2523.10Building materials

HS Code for Cement Clinker (HS 2523.10)

Cement clinker is the intermediate nodule produced in the kiln before grinding to Portland cement. Since October 2023 EU importers have had to report embedded emissions under CBAM; from January 2026 they must surrender CBAM certificates against the ETS carbon price. Clinker is the CBAM-covered good with the highest emissions intensity per tonne after primary steel.

Reviewed against WCO HS · WTO IDB · National customs schedules5 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
2523.30	Aluminous cement

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

Typical import duty by market

Market	Duty
European Union	1.7% MFN; CBAM certificates required from 1 Jan 2026 on embedded direct + indirect CO2.
United Kingdom	0% UK CBAM begins 1 January 2027.
United States	0% No US federal carbon tariff yet; some state buy-clean rules apply to public projects.
India (BCD)	10% Plus 28% GST.
UAE	5% GCC common tariff plus 5% VAT.

Worked landed-cost example

50,000 MT clinker, FOB Da Nang USD 38/MT, CFR Ravenna, EU importer

FOB valueUSD 1,900,000

Freight + insuranceUSD 280,000

CIF valueUSD 2,180,000

EU duty @ 1.7%USD 37,060

CBAM certificates (approx 0.85 tCO2/t clinker × 45,000 t reportable × EUR 80)≈ USD 3.5m from 2026

Landed cost (2024/25 transitional): ≈ USD 2.22m. Post-2026 with full CBAM surrender: ≈ USD 5.7m - a 156% uplift.

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

Regulatory checkpoints

· EU CBAM (Regulation 2023/956): quarterly embedded-emissions reports since Q4 2023; certificate surrender from 2026.
· IMSBC Code Group C - clinker is non-hazardous bulk but abrasive; charter parties should specify hold cleaning standard.
· EN 197-1 for cement CE-marking in the EU; ASTM C150 in the US.
· Anti-dumping duties on clinker from selected origins into the EU and Philippines - screen before origin selection.

Top exporting countries

· Vietnam
· Turkey
· Iran
· Japan
· Saudi Arabia
· UAE

Frequently asked questions

Is clinker CBAM-covered?

Yes. Clinker (2523.10) and cements 2523.21/29/30/90 are all in Annex I of the CBAM Regulation. Only white cement 2523.21 has been proposed for exemption; it has not been removed as of 2026.

How are embedded emissions calculated?

Direct emissions from calcination of limestone + fuel combustion in the kiln + indirect emissions from electricity. Producers use the EU default methodology or plant-specific data verified by an accredited body.

Does CBAM apply to finished cement?

Yes - Portland cement 2523.29 is inside CBAM, and its emissions are the clinker emissions apportioned by clinker factor. Importing ground cement does not escape the tariff.