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.
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 |
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. |
Numerical Example: 50,000 MT clinker, FOB Da Nang USD 38/MT, CFR Ravenna, EU importer
50,000 MT clinker, FOB Da Nang USD 38/MT, CFR Ravenna, EU importer. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Vietnam
- · Turkey
- · Iran
- · Japan
- · Saudi Arabia
- · UAE
Frequently asked questions
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.
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.
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to building materials (HS 2523.10) 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.