✓ Can be used in a customs declarationData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders:
2520 20 00 Plasters
What you pay
Importing into EU
Customs dutyFree standard rate depends on the country of origin
Y106 Compliance with the REACH restrictions defined in Column 2 of Annex XVII of Regulation (EC) No 1907/2006
Y110 Exemption from REACH restrictions by virtue of Article 67(1) and 67(2) of Regulation (EC) No 1907/2006
Y113 Substance/mixture not subjected to the provisions of Regulation (EC) No 1907/2006 (Annex XVII)
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0263/22
Documents
Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Export measures 4
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export controlSanctions regime: Crimea and Sevastopol
Ukraine
Regulation 0692/14
25 February 2025
Export controlSanctions regime: Russia
Russia
Regulation 0833/14
27 May 2025
Export controlSanctions regime: Belarus
Belarus
Regulation 0765/06
25 February 2025
Export controlSanctions regime: Non-government-controlled areas of Ukraine
Ukraine
Regulation 0263/22
25 August 2022
TARIC data as of 24 October 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria20%
Belgium21%
Bulgaria20%
Croatia25%
Cyprus19%
Czechia12% reduced rate
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg17%
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 24 October 2026
EU: imports by month · HS 2520.20
last 12 months€27.1m+1.7% · previous 12 months
Average import price€0.10 per kg
Preferential rate0%
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
2520 20 00 · Plasters
This subheading includes building plaster.
Building plaster is manufactured by subjecting crude gypsum (gypsum rock or other gypsum-bearing materials, for example, by-products of the chemical industry) to a special dressing and calcining process. Specific characteristics can be obtained through the introduction of additives during the manufacturing process. These take the form of floating agents (i.e., substances which affect the characteristics of the gypsum — for example, its consistency or adhesive properties — in a particular way), and retarders or accelerators.
Building plaster is used, for example, as stucco, for plastering walls and ceilings, in the manufacture of building panels or other construction elements, or for jointing tiles.
General notes to the chapter
SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Note 1
Flotation is intended to separate the rich element of a mineral substance from the gangue by enabling it to collect at the surface of the water in which it has been immersed, while the gangue deposits at the bottom.
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
Year
Description
Third-country duty
Supplementary unit
2026
Plasters
Free
—
2025
unchanged
Free
—
2024
unchanged
Free
—
2023
unchanged
Free
—
2022
unchanged
Free
—
2021
unchanged
Free
—
2020
unchanged
Free
—
2019
Plasters
Free
—
In the EU Combined Nomenclature, 2520 20 00 is one of 1 line under subheading 2520.20, gypsum; anhydrite; plasters (consisting of calcined gypsum: plasters.
The third-country duty is free, and quantities are declared in —.
In the 12 months to August 2026, the EU imported goods of subheading 2520.20 worth €27.1m (up 2% on the year before), at an average of €0.10 per kg; United Kingdom supplied 30%, followed by Morocco.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 3.6%, the Argentina duty is 3.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 0%–2.5%, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
EU member states imported goods of subheading 2520.20 worth US$230.2m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$8.3m.
Questions and answers
What is the EU import duty for CN code 2520 20 00?
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Where does the EU import these goods from?
For subheading 2520.20 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$8.3m), followed by Moldova.
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EU Combined Nomenclature · CN code · 
United Kingdom
Morocco
Türkiye
United States
China
Moldova
Bosnia & Herzegovina
Tunisia
Canada
Mexico
Brazil
Argentina
Peru
New Zealand
Japan
Taiwan
GCC
Switzerland
Norway
North Macedonia
Nigeria