HS Code for Grey Portland Cement (HS 2523.29)
Grey Portland cement is the world's most produced building material at ~4 billion tonnes per year. CBAM captures cement's embedded emissions through the clinker factor; using slag or fly ash (CEM III/CEM II-B) cuts CBAM cost meaningfully.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2523.29 | Other Portland cement (grey) |
| 2523.90 | Other hydraulic cements |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 1.7% CBAM 2026 - certificates on embedded emissions × clinker factor. |
| United States | 0% |
| India (BCD) | 10% Plus GST 28%. |
| UAE | 5% |
Numerical Example: 35,000 MT CEM I 42.5N, FOB Alexandria USD 62/MT, CFR Piraeus
35,000 MT CEM I 42.5N, FOB Alexandria USD 62/MT, CFR Piraeus. Run your own numbers in the Import Duty & Tax calculator.
- · EN 197-1 CEM I/II/III/IV/V classes.
- · ASTM C150 Types I-V for US market.
- · IMSBC Code - Portland cement Group C non-hazardous bulk.
- · CBAM Annex I.
- · Vietnam
- · Turkey
- · UAE
- · Iran
- · Japan
- · Thailand
Frequently asked questions
Yes materially. CEM III/B has clinker factor as low as 20-34% vs 95%+ for CEM I. CBAM certificates surrender scales with the clinker share, so switching to slag-blended cement roughly cuts CBAM cost by two-thirds.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to building materials (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.