HS Code for Cement and Clinker (Chapter 25)
Cement and clinker sit under HS 2523. Freight economics dominate - clinker is bulk-shipped from surplus regions (Vietnam, Turkey, UAE) to deficit markets (US Gulf, West Africa, Bangladesh). From 2026 the EU CBAM applies a carbon border adjustment on cement and clinker imports.
Sample 6-digit 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) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 1.7% Plus CBAM from Jan 2026 - certificates based on embedded emissions. |
| United States | Free But antidumping duties on specific origins (Turkey, Mexico) case-by-case. |
| Bangladesh | 5% (clinker) / 30% (cement) Structure protects domestic grinding units. |
| Nigeria | 5% + 15% import adjustment tax Cement in bags typically restricted to specific licensees. |
| India (BCD) | 10% Plus 28% GST - highest GST slab. |
Numerical Example: 35,000 MT OPC 42.5 clinker, FOB Cam Pha USD 41/t, to Chittagong
35,000 MT OPC 42.5 clinker, FOB Cam Pha USD 41/t, to Chittagong. Run your own numbers in the Import Duty & Tax calculator.
- · EU Carbon Border Adjustment Mechanism (CBAM) - full pricing from Jan 2026.
- · EN 197-1 / ASTM C150 - cement type standards (CEM I, II, III / Type I, II, V).
- · Bureau of Indian Standards (BIS) IS 12269 / IS 269 mandatory for imports into India.
- · Dust / SO2 emission compliance for handling terminals.
- · Vietnam
- · Turkey
- · China
- · UAE
- · Iran
- · Pakistan
- · Thailand
Frequently asked questions
Clinker faces lower import duty in most markets (protecting domestic grinding jobs) and is easier to blend with local additives (fly ash, slag) to hit specific standards. Ocean freight is also more efficient for clinker.
From January 2026 EU importers must surrender CBAM certificates matching the embedded CO2 of the imported cement or clinker, priced at the weekly EU ETS auction average, less any carbon price already paid at origin.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to building materials (HS 25) 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.