EU Combined Nomenclature · CN code · HS 3824.50

3824 50 10

3824 50 10: Concrete ready to pour

Non-refractory mortars and concretes

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
  2. 3824 50 Non-refractory mortars and concretes:
  3. 3824 50 10 Concrete ready to pour

What you pay

Importing into EU

Customs duty 6.5% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 5
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    Regulation 2658/87
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 7

  • Import controlVeterinary control
    Applies to goods from
    all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlVeterinary control
    Applies to goods from
    Faroe Islands, Greenland
    Legal act
    Regulation 0632/21
    Documents
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
    • Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
    • Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
    • Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
    • Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
    • Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • Import control
    Applies to goods from
    Belarus, Ukraine
    Legal act
    Regulation 0765/06, Regulation 0692/14
    Documents
    • Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
    • Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
    • L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import controlImport control on REACH
    Applies to goods from
    all countries
    Legal act
    Regulation 1907/06
    Documents
    • 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
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • 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
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 6

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Export controlSanctions regime: Crimea and Sevastopol Ukraine Regulation 0692/14 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 27 September 2024
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
Export control - Waste Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States Regulation 1157/24 21 May 2026
Export control - Waste All third countries (except Australia, Canada, Switzerland, Chile, Colombia, Costa Rica, United Kingdom, Israel, Iceland, Japan, South Korea, Liechtenstein, Mexico, Norway, New Zealand, Türkiye, United States) Regulation 1157/24 21 May 2026

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.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 6% reduced rate
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 24 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6.5%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Syria agreement Syria Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
Mercosur Argentina, Brazil, Paraguay, Uruguay 5.2%

EU: imports by month · HS 3824.50

last 12 months€46.7m+13.7% · previous 12 months
Average import price€0.23 per kg
Preferential rate75%
Jan 2024: €2.9mFeb 2024: €3mMar 2024: €3.1mApr 2024: €3.2mMay 2024: €3.5mJun 2024: €3.4mJul 2024: €3.3mAug 2024: €3.2mSept 2024: €3.3mOct 2024: €4mNov 2024: €3.4mDec 2024: €1.9mJan 2025: €2.8mFeb 2025: €2.7mMar 2025: €3.3mApr 2025: €4.3mMay 2025: €4.1mJun 2025: €3.4mJul 2025: €4.1mAug 2025: €3.8mSept 2025: €3.8mOct 2025: €4.3mNov 2025: €3.8mDec 2025: €2.6mJan 2026: €2.9mFeb 2026: €3mMar 2026: €4.9mApr 2026: €3.9mMay 2026: €4.4mJun 2026: €4.4mJul 2026: €4.6mAug 2026: €4.1m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United Kingdom €20.7m 44.2% -0.7%
Norway €11.4m 24.5% +27.2%
Serbia €4.4m 9.4% +142.8%
Canada €3.1m 6.7% +55.5%
Bosnia & Herzegovina €2m 4.2% +35.8%
Switzerland €1.1m 2.4% -26.5%
United States €713k 1.5% -3.6%
Albania €582k 1.2% +15%

Same subheading in other tariffs

3824.50 Non-refractory mortars and concretes

EU lines: 3824.50

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N365392 U.S. CBP 2 October 2026 · 3824.50.00.50

    The tariff classification of a dry, cementitious compound from Canada

  • N273448 U.S. CBP 23 May 2016 · 3824.50.00.50

    The tariff classification of Pumice Shield from Turkey

  • 600011967 HMRC 21 January 2025 – 20 January 2028 · 3824 50 90 00

    A two part rapid setting latex polymer for levelling and smoothing floors. The powder component is mixed with a pre-gauged, protein free polymer liquid, giving a free-flowing floor compound that can be applied from depths of 2mm – 12mm in one application. Once mixed the product remain workable for…

  • 600011981 HMRC 21 January 2025 – 20 January 2028 · 3824 50 90 00

    Product is a double component for smoothing and levelling floors. The powder component is mixed with a pre-gauged, protein free polymer liquid, giving a free-flowing floor compound that can be applied from depths of 2mm – 12mm in one application. Once mixed, product will remain workable for 20 -…

  • 600011983 HMRC 21 January 2025 – 20 January 2028 · 3824 50 90 00

    Product is a double component for smoothing and levelling floors. The powder component is mixed with a pre-gauged, protein free polymer liquid, giving a free-flowing floor compound that can be applied from depths of 2mm – 15mm in one application. Once mixed the product will remain workable for 10…

  • 600011985 HMRC 21 January 2025 – 20 January 2028 · 3824 50 90 00

    Product is a double component for smoothing and levelling floors. The powder component is mixed with a pre-gauged, protein free polymer liquid, giving a free-flowing floor compound that can be applied from depths of 2mm – 12mm in one application. Once mixed, product will remain workable for 20 -…

7 rulings in total for this code

Legal notes

Notes
Subheading notes

Chapter notes: Chapter 38 →

CN Explanatory Notes

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.

3824 50 10 · Concrete ready to pour

This subheading includes concrete to which water has already been added. It is usually transported in concrete-mixer lorries.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Concrete ready to pour 6.5% —
2025 unchanged 6.5% —
2024 unchanged 6.5% —
2023 unchanged 6.5% —
2022 unchanged 6.5% —
2021 unchanged 6.5% —
2020 unchanged 6.5% —
2019 Concrete ready to pour 6.5% —

In the EU Combined Nomenclature, 3824 50 10 is one of 2 lines under subheading 3824.50, non-refractory mortars and concretes.

The third-country duty is 6.5%, and quantities are declared in —.

Goods from 153 countries can enter the EU at a preferential rate instead of the standard 6.5%; 149 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported non-refractory mortars and concretes (HS 3824.50) worth €46.7m (up 14% on the year before), at an average of €0.23 per kg; United Kingdom supplied 44%, followed by Norway.

For the same subheading, the UK duty is 6%, the Türkiye duty is 6.5%, the US duty is free, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 2.6%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 10%.

EU member states imported goods of subheading 3824.50 worth US$603m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$16m.

Questions and answers

What is the EU import duty for CN code 3824 50 10?

The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 3824 50 10?

153 countries have a preferential rate on this line, 149 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 3824.50 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$16m), followed by Norway.

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Typical products

Everyday names, not part of the legal text.