Subheading · Chapter 25 · Heading 2523

2523.10

2523.10: Portland cement, aluminous cement, slag cement: cement clinkers

Cement clinker

Official description Cement clinkers

2523.10 is the HS subheading for cement clinker, under heading 2523 in chapter 25.

What you pay

Importing into UK

Customs duty Free standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2523 10 00 00 Cement clinkers Free
  2. 2523 10 00 10 White clinker Free
  3. 2523 10 00 90 Other clinker including grey clinker Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008

Import requirements 2

  • 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
    Belarus, Russia, Ukraine
    Legal act
    2023 No. 616, 2022 No.998, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9015
    • 9016
    • 9009
    • 9010
    • 9017

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
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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
DCTS Standard Indonesia 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£19.6m+0.8% · previous 12 months
Average import price£0.09 per kg
Jan 2024: £1.7mFeb 2024: £3.2mMar 2024: £2.2mApr 2024: £1.8mMay 2024: £3mJun 2024: £1.8mJul 2024: £2mAug 2024: £716kSept 2024: £2.2mOct 2024: £438kNov 2024: £1.3mDec 2024: £423kJan 2025: £1.5mFeb 2025: £1.7mMar 2025: £2.9mApr 2025: £1.8mMay 2025: £1.8mJun 2025: £2.6mJul 2025: £450kAug 2025: £2.3mSept 2025: £903kOct 2025: £3.1mNov 2025: £1.5mDec 2025: £873kJan 2026: £2.2mFeb 2026: £1.5mMar 2026: £858kApr 2026: £2mMay 2026: £884kJun 2026: £4.2mJul 2026: £747kAug 2026: £764k 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
Ireland £10.7m 54.7% +87.4%
Spain £3.8m 19.6% -41.2%
Türkiye £2.9m 15% —
Italy £1.5m 7.8% -29%
Portugal £510k 2.6% -78.2%
Sweden £29k 0.1% —
United States £4k 0% +32.4%
China £2k 0% —

Same subheading in other tariffs

World trade in 2024

2523.10 · US$3.7bn

Trade value (US$) no reported trade < US$4.4mUS$4.4m+US$20.2m+US$114.2m+> US$249.4m

Exports: 116
  1. Egypt: US$530.3m
  2. Indonesia: US$357m
  3. Türkiye: US$275.9m
  4. Algeria: US$249.4m
  5. United Arab Emirates: US$201.4m
  6. Vietnam: US$193.4m
  7. Saudi Arabia: US$189.1m
  8. Pakistan: US$175.9m
  9. Japan: US$161.5m
  10. Thailand: US$155.4m
  11. Kenya: US$114.2m
  12. South Korea: US$100.1m
  13. Iran: US$94.3m
  14. Togo: US$72.8m
  15. Spain: US$68.3m
  16. France: US$64.5m
  17. Morocco: US$54.4m
  18. Azerbaijan: US$49.7m
  19. Belgium: US$45.7m
  20. Ireland: US$39.6m
  21. Nigeria: US$38.7m
  22. Canada: US$36.1m
  23. China: US$28.1m
  24. Peru: US$24.8m
  25. South Africa: US$23.5m
  26. Zambia: US$20.3m
  27. Germany: US$20.2m
  28. Singapore: US$19.7m
  29. Cyprus: US$19.3m
  30. Italy: US$19.1m
  31. Colombia: US$17.9m
  32. Ecuador: US$15.5m
  33. Sweden: US$12.8m
  34. Oman: US$12.1m
  35. Netherlands: US$11.8m
  36. Nepal: US$11.5m
  37. Hong Kong SAR China: US$11m
  38. Slovenia: US$10.3m
  39. Senegal: US$10.1m
  40. Romania: US$9.6m
  41. North Macedonia: US$8.6m
  42. Austria: US$8.5m
  43. Bulgaria: US$7.8m
  44. Tunisia: US$7.8m
  45. Venezuela: US$7.4m
  46. Costa Rica: US$7.2m
  47. Angola: US$5.8m
  48. Honduras: US$5.8m
  49. El Salvador: US$5.6m
  50. Greece: US$5.1m
  51. Ukraine: US$5.1m
  52. Guatemala: US$4.8m
  53. United States: US$4.7m
  54. Norway: US$4.4m
  55. Hungary: US$4.3m
  56. Switzerland: US$3.2m
  57. Malaysia: US$3.2m
  58. Slovakia: US$3.1m
  59. Portugal: US$3m
  60. Bhutan: US$2.9m

Top exporters

RankCountryValueShare
1 Egypt US$530.3m 14.4%
2 Indonesia US$357m 9.7%
3 Türkiye US$275.9m 7.5%
4 Algeria US$249.4m 6.8%
5 United Arab Emirates US$201.4m 5.5%
6 Vietnam US$193.4m 5.2%
7 Saudi Arabia US$189.1m 5.1%
8 Pakistan US$175.9m 4.8%
9 Japan US$161.5m 4.4%
10 Thailand US$155.4m 4.2%

Top importers

RankCountryValueShare
1 Bangladesh US$364.1m 9.9%
2 Côte d’Ivoire US$223.6m 6.1%
3 Ghana US$167.3m 4.5%
4 Uganda US$153.2m 4.1%
5 Australia US$151.9m 4.1%
6 Burkina Faso US$143.2m 3.9%
7 United States US$128m 3.5%
8 France US$126.2m 3.4%
9 Taiwan US$124.1m 3.4%
10 Italy US$112.8m 3.1%

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. GB Other

    Update to Commodity Code Structure to maintain dynamic alignment with the EU – 3 August 2026

    Trade Tariff news 7557 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 2523.10 covers 2 tariff lines and the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 2523.10; the duty is 1.7%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported cement clinker worth £19.6m (up 1% on the year before), at an average of £0.09 per kg; Ireland supplied 55%, followed by Spain.

World trade in cement clinker reached US$3.7bn in 2024, down 18.5% on 2023.

Egypt was the largest exporter with 14.4% of the total, ahead of Indonesia.

Products classified here

Questions and answers

What is the HS code for portland cement, aluminous cement, slag cement: cement clinkers?

Portland cement, aluminous cement, slag cement: cement clinkers fall under HS subheading 2523.10, part of heading 2523, in section V of the Harmonized System.

What is the import duty on portland cement, aluminous cement, slag cement in the UK?

Under the UK Global Tariff, imports under 2523.10 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 portland cement, aluminous cement, slag cement in the EU?

Under the EU Combined Nomenclature, imports under 2523.10 from countries without a preferential agreement are charged at 1.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most portland cement, aluminous cement, slag cement?

Egypt, with US$530.3m in 2024 (14.4% of world exports).

Which countries can export cement clinker to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. 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.

Is there anti-dumping duty on cement clinker?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import cement clinker from?

In the 12 months to August 2026, the largest suppliers were Ireland (55%), Spain (20%) and Türkiye (15%), out of total imports of £19.6m.

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Typical products

Everyday names, not part of the legal text.