Limestone - HS 2521 classification, duty and landed cost
Limestone moves through customs under HS heading 2521. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2521.00 | Limestone flux; limestone and calc. stone |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 0% - 6% CPR (EU) 305/2011 declaration of performance; CE marking. |
| United States | 0% - 5% ASTM/ANSI standards; state-level building codes. |
| China | 5% - 10% Plus 13% VAT; GB standards on cement, steel, tiles. |
| India | 10% BCD + 18% GST; BIS QCO on cement, tiles, structural steel. |
| UAE | 5% GCC CET; ESMA product standards; Dubai Municipality/UPC approvals. |
Numerical Example: 20 MT of Limestone at FOB USD 20 per MT, sea freight to a representative port of discharge.
20 MT of Limestone at FOB USD 20 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · CE marking under CPR (EU) 305/2011 with Declaration of Performance for construction products.
- · Country-specific structural approvals (BIS in India, ESMA in UAE, ASTM/ANSI in US).
- · Asbestos-free declaration where relevant; SDS for products containing hazardous substances.
- · Vietnam
- · UAE
- · Oman
- · Malaysia
Frequently asked questions
Limestone is under HS 2521.00. Cement and lime sit in 2523; tiles in 6907-6908; float glass in 7005; structural steel in 7216 and 7308.
Under CPR (EU) 305/2011 construction products in a covered category need a Declaration of Performance and CE marking to enter the EU market.
Yes - BIS QCO (India), ESMA (UAE), CCC (China), NABL/ILAC-accredited test reports in most GCC countries, and ASTM/ANSI conformance in the US.
Cement in 40-50 kg bags or bulk vessels; tiles in cartons on pallets with corner protectors; steel in bundles with steel strapping and moisture wrap.
Yes for cement and steel construction products entering the EU. Embedded emissions data must be reported and, from 2026, purchased CBAM certificates.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to construction (HS 2521) 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.