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HS 2523Construction

Portland Cement - HS 2523 classification, duty and landed cost

Portland Cement moves through customs under HS heading 2523. 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.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2523.29Portland cement, other
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
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.

Worked landed-cost example

20 MT of Portland Cement at FOB USD 80 per MT, sea freight to a representative port of discharge.

FOB valueUSD 1,600
Freight + insuranceUSD 480
CIF valueUSD 2,080
Import duty @ ~8% (indicative for Construction)USD 166
VAT / GST @ ~5% on CIF+dutyUSD 112
Landed cost ≈ USD 2,358 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · 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.
Top exporting countries
  • · Vietnam
  • · Turkey
  • · Thailand
  • · UAE
  • · China

Frequently asked questions

Which HS heading covers Portland Cement?

Portland Cement is under HS 2523.29. Cement and lime sit in 2523; tiles in 6907-6908; float glass in 7005; structural steel in 7216 and 7308.

Does Portland Cement need CE marking?

Under CPR (EU) 305/2011 construction products in a covered category need a Declaration of Performance and CE marking to enter the EU market.

Is there a national quality mark?

Yes - BIS QCO (India), ESMA (UAE), CCC (China), NABL/ILAC-accredited test reports in most GCC countries, and ASTM/ANSI conformance in the US.

How is Portland Cement packed?

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.

Is CBAM relevant?

Yes for cement and steel construction products entering the EU. Embedded emissions data must be reported and, from 2026, purchased CBAM certificates.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for construction.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Vietnam →
VAT · 10% standard, 5% reduced, 0% export

Construction landed-cost pages: every destination market

Jump straight to the construction import guide for any of the destination markets we cover.

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HS 2515Construction
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Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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