Subheading · Chapter 25 · Heading 2520

2520.10

2520.10: Gypsum; anhydrite; plasters (consisting of calcined gypsum: gypsum; anhydrite

Official description Gypsum; anhydrite

Subheading 2520.10 belongs to heading 2520 (gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate)…) in chapter 25.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2520 10 00 00 Gypsum; anhydrite Free

Additional duties and import rules

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

Import requirements 3

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£32.9m-5.3% · previous 12 months
Average import price£0.03 per kg
Jan 2024: £4.7mFeb 2024: £3.3mMar 2024: £2.2mApr 2024: £1.9mMay 2024: £2.3mJun 2024: £2.8mJul 2024: £1.3mAug 2024: £2.5mSept 2024: £2.5mOct 2024: £2.6mNov 2024: £4.1mDec 2024: £2.1mJan 2025: £1.7mFeb 2025: £4.1mMar 2025: £2.4mApr 2025: £1.6mMay 2025: £3.8mJun 2025: £3.2mJul 2025: £3.7mAug 2025: £2.8mSept 2025: £3.7mOct 2025: £3.2mNov 2025: £2.4mDec 2025: £2.4mJan 2026: £752kFeb 2026: £3.8mMar 2026: £3.1mApr 2026: £3mMay 2026: £2.5mJun 2026: £2.9mJul 2026: £2.4mAug 2026: £2.8m 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
Spain £24.5m 74.5% -10%
Norway £2.9m 8.8% -7.5%
Morocco £1.7m 5.1% +103.1%
Italy £1.5m 4.5% -2.9%
Germany £1m 3% +0.1%
Tunisia £853k 2.6% +316.2%
China £144k 0.4% -22.2%
United States £110k 0.3% -20.7%

Same subheading in other tariffs

World trade in 2024

2520.10 · US$1.1bn

Trade value (US$) no reported trade < US$885kUS$885k+US$4m+US$18m+> US$72m

Exports: 113
  1. Oman: US$207m
  2. Spain: US$204m
  3. Thailand: US$162m
  4. Germany: US$72m
  5. Mexico: US$71m
  6. Morocco: US$49m
  7. Canada: US$42m
  8. Australia: US$36m
  9. Egypt: US$30m
  10. Iran: US$23m
  11. United States: US$18m
  12. Cyprus: US$15m
  13. France: US$13m
  14. China: US$13m
  15. Türkiye: US$11m
  16. Italy: US$10m
  17. Bhutan: US$10m
  18. United Kingdom: US$9m
  19. Kenya: US$8m
  20. United Arab Emirates: US$6m
  21. Azerbaijan: US$6m
  22. Tanzania: US$5m
  23. Argentina: US$5m
  24. Czechia: US$5m
  25. Greece: US$5m
  26. Malaysia: US$4m
  27. South Africa: US$4m
  28. Guatemala: US$4m
  29. Slovenia: US$4m
  30. Austria: US$3m
  31. Switzerland: US$3m
  32. India: US$3m
  33. Netherlands: US$3m
  34. Norway: US$3m
  35. Belgium: US$3m
  36. South Korea: US$3m
  37. Dominican Republic: US$3m
  38. Latvia: US$3m
  39. North Macedonia: US$2m
  40. Saudi Arabia: US$2m
  41. Mauritania: US$2m
  42. Sweden: US$2m
  43. Poland: US$2m
  44. Andorra: US$2m
  45. Brazil: US$2m
  46. Mozambique: US$1m
  47. Peru: US$1m
  48. Portugal: US$1m
  49. Hungary: US$1m
  50. Ireland: US$992k
  51. Bosnia & Herzegovina: US$939k
  52. Pakistan: US$928k
  53. Zambia: US$920k
  54. Denmark: US$885k
  55. Tunisia: US$727k
  56. Estonia: US$452k
  57. Kazakhstan: US$444k
  58. Indonesia: US$411k
  59. Slovakia: US$350k
  60. Romania: US$295k

Top exporters

RankCountryValueShare
1 Oman US$207m 18.7%
2 Spain US$204m 18.4%
3 Thailand US$162m 14.7%
4 Germany US$72m 6.5%
5 Mexico US$71m 6.5%
6 Morocco US$49m 4.5%
7 Canada US$42m 3.8%
8 Australia US$36m 3.2%
9 Egypt US$30m 2.7%
10 Iran US$23m 2.1%

Top importers

RankCountryValueShare
1 United States US$162m 14.7%
2 India US$152m 13.7%
3 Japan US$85m 7.7%
4 Indonesia US$69m 6.3%
5 Canada US$51m 4.6%
6 United Kingdom US$38m 3.4%
7 Malaysia US$35m 3.1%
8 Belgium US$31m 2.8%
9 China US$29m 2.6%
10 Netherlands US$27m 2.4%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 46number of duty-free countries (MFN)
  • 50%highest: Angola, Bahamas, Afghanistan

164

Importing countryMFN dutylines from – todata year
Afghanistan 30% 2018 · HS 2012
Albania 2% 2023
Algeria 5% 2023
Angola 50% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 7.5% 0% – 15% 2021 · HS 2007
Argentina 4% 2023 · HS 2017
Armenia 5% 2023
Aruba 6% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 2.5% 0% – 5% 2023 · HS 2017
Barbados 10% 5% – 15% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 10% 5% – 15% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 4% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 3% 2023 · HS 2017
Dominica 10% 5% – 15% 2023 · HS 2017
Dominican Republic 8% 2023
Ecuador 0% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 5% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 12% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 10% 5% – 15% 2023 · HS 2012
Guatemala 10% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 10% 5% – 15% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 7.5% 0% – 15% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 0% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4.7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 10% 5% – 15% 2023 · HS 2017
Morocco 18% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 2023
Papua New Guinea 0% 2023
Paraguay 4% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 7.5% 0% – 15% 2023
St Lucia 7.5% 0% – 15% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 10% 5% – 15% 2023
Sudan 10% 2021 · HS 2017
Suriname 10% 5% – 15% 2023 · HS 2007
Switzerland 4.2%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 0% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 7.5% 0% – 15% 2023 · HS 2012
Türkiye 0% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 4% 2023 · HS 2017
Uzbekistan 30% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 4% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 0% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
27323 Gypsum; anhydrite
End use (BEC Rev. 5)
Intermediate goods · BEC 3111
CPC 2.1 product
15200 Gypsum; anhydrite; limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
ISIC Rev. 4 activity
0810 Quarrying of stone, sand and clay

Earlier HS editions

HSCode
20172520.10unchanged
20122520.10unchanged
20072520.10unchanged
20022520.10unchanged
19962520.10unchanged
19922520.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • H311301 U.S. CBP 4 June 2021 · 2520.10.00

    Revocation of NY F86134, NY N004112, NY N004200, and NY N015557; Classification of Certain Mineral Stones

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. EU Tariff change · Applies from:

    Commission Implementing Regulation (EU) 2026/2163 of 17 September 2026 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

    CELEX 32026R2163 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 2520.10; the duty is duty-free.

Subheading 2520.10 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

156 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

Imports of these goods into the UK came to £32.9m between September 2025 and August 2026 (down 5% on the year before); Spain supplied 75%, followed by Norway.

In 2024, countries exported these goods worth US$1.1bn (−3.6% year on year).

The largest exporter was Oman (US$207m), followed by Spain.

Products classified here

Questions and answers

What is the HS code for gypsum; anhydrite; plasters (consisting of calcined gypsum: gypsum; anhydrite?

Gypsum; anhydrite; plasters (consisting of calcined gypsum: gypsum; anhydrite fall under HS subheading 2520.10, part of heading 2520, in section V of the Harmonized System.

What is the import duty on gypsum; anhydrite; plasters (consisting of… in the UK?

Under the UK Global Tariff, imports under 2520.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on gypsum; anhydrite; plasters (consisting of… in the EU?

Under the EU Combined Nomenclature, imports under 2520.10 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most gypsum; anhydrite; plasters (consisting of…?

Oman, with US$207m in 2024 (18.7% of world exports).

Which countries can export these goods to the UK duty-free?

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Spain (75%), Norway (9%) and Morocco (5%), out of total imports of £32.9m.

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Typical products

Everyday names, not part of the legal text.