HS Code for Quicklime (HS 2522.10)
Calcined limestone - CaO - used as steel flux (basic slag chemistry), water treatment, sugar refining, and construction. Freight-sensitive due to low FOB value (~USD 60-120/t) and hydration risk in transit. CBAM Annex I; embedded CO2 is process-inherent (~0.75 tCO2/t from calcination alone).
Sample 6-digit codes
| Code | Description |
|---|---|
| 2522.10 | Quicklime (CaO) |
| 2522.20 | Slaked lime (Ca(OH)2) |
| 2522.30 | Hydraulic lime |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 1.7% MFN; CBAM Annex I 2026. |
| United States | 0% |
| India (BCD) | 5% |
Numerical Example: 20,000 MT lump quicklime, FOB Haiphong USD 78/MT, CIF Chennai
20,000 MT lump quicklime, FOB Haiphong USD 78/MT, CIF Chennai. Run your own numbers in the Import Duty & Tax calculator.
- · CBAM Annex I.
- · EN 459 building lime.
- · ASTM C51 lime terminology.
- · Vietnam
- · Turkey
- · Mexico
- · Belgium
- · Iran
Frequently asked questions
Calcination inherently releases 0.75 t of process CO2 per t of CaO (from CaCO3 -> CaO + CO2), plus 0.2-0.3 t from kiln fuel. Total ~1.0 tCO2/t means CBAM 2026 adds ~USD 85/MT - roughly 100% of FOB. Only very short-haul cross-border trade will survive.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to metals (HS 2522.10) 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.