HS 25Building materials · South Korea

HS Code for Cement and Clinker - Import into South Korea

Duty and tax snapshot for importing building materials (HS 25) into South Korea. Typical MFN duty ~5%, VAT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

10%

Total taxes / CIF

15.5%

Worked landed-cost example

USD 50,000 FOB parcel of building materials (HS 25) shipped to South Korea.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

VAT @ 10%USD 5,775

Destination inlandUSD 1,000

Landed cost ≈ USD 64,525

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS 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)

South Korea duty regime

MFN and preferential tariffs under KORUS FTA (USA), Korea-EU FTA, RCEP, Korea-UK FTA, Korea-ASEAN, Korea-India CEPA and Korea-China FTA.

Customs notes

· HSK: 10-digit Korean tariff code (HS 6 + 4 national digits) managed by Korea Customs Service (KCS).
· UNI-PASS is the electronic clearance system.
· Individual Consumption Tax applies to select goods (autos, jewellery, tobacco, alcohol) before VAT.

Frequently asked questions

What is the typical import duty on building materials (HS 25) into South Korea?

South Korea applies an MFN duty of about 5% on HS chapter 25 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN and preferential tariffs under KORUS FTA (USA), Korea-EU FTA, RCEP, Korea-UK FTA, Korea-ASEAN, Korea-India CEPA and Korea-China FTA) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of building materials in South Korea?

South Korea charges VAT at 10% on the CIF value plus duty. 10% VAT on CIF + duty + ICT

What is the landed cost of a USD 50,000 FOB shipment of building materials into South Korea?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 10% VAT brings total taxes to about USD 8,525 (~15.5% of CIF). Landed at buyer's warehouse ≈ USD 64,525.

Which HS code should I use for building materials in South Korea?

Start with the 6-digit international HS heading - for example 2523.10 (Cement clinkers). South Korea customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping building materials to South Korea?

Most importers into South Korea prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does South Korea customs need to clear HS 25?

HSK: 10-digit Korean tariff code (HS 6 + 4 national digits) managed by Korea Customs Service (KCS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.