Subheading · Chapter 38 · Heading 3824
3824.50: Non-refractory mortars and concretes
3824.50 is the HS subheading for non-refractory mortars and concretes, under heading 3824 in chapter 38.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3824 50 00 00 Non-refractory mortars and concretes
- 3824 50 10 00 Concrete ready to pour 6%
- 3824 50 90 00 Other 6%
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 2
- 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
- 2020 No. 1431
- 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
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £13.2m | 33.3% | +13.6% | |
| £5.6m | 14.1% | +25.4% | |
| £5.2m | 13.1% | -13.8% | |
| £4.9m | 12.5% | +28.9% | |
| £4.9m | 12.4% | +14.2% | |
| £3.2m | 8.1% | +8.9% | |
| £692k | 1.7% | -50% | |
| £617k | 1.6% | +7.1% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$784kUS$784k+US$6m+US$32m+> US$68m
Exports: 125
- Germany: US$317m
- Italy: US$158m
- United States: US$79m
- Spain: US$68m
- Poland: US$65m
- Canada: US$64m
- Malaysia: US$53m
- Belgium: US$46m
- France: US$45m
- Greece: US$41m
- Netherlands: US$32m
- China: US$32m
- Denmark: US$25m
- Austria: US$24m
- United Kingdom: US$20m
- Mexico: US$20m
- Czechia: US$15m
- South Korea: US$14m
- Costa Rica: US$14m
- Thailand: US$14m
- Portugal: US$14m
- Sweden: US$13m
- Norway: US$12m
- Hungary: US$11m
- Vietnam: US$11m
- Bulgaria: US$10m
- United Arab Emirates: US$9m
- Romania: US$7m
- Albania: US$7m
- India: US$6m
- Türkiye: US$6m
- Russia: US$5m
- Serbia: US$5m
- Ireland: US$5m
- Estonia: US$4m
- Australia: US$4m
- North Macedonia: US$4m
- Slovakia: US$4m
- Argentina: US$3m
- Singapore: US$3m
- Slovenia: US$3m
- South Africa: US$2m
- Latvia: US$2m
- Finland: US$2m
- Switzerland: US$2m
- Lithuania: US$2m
- Luxembourg: US$2m
- Colombia: US$2m
- Brazil: US$2m
- Croatia: US$2m
- Indonesia: US$2m
- Japan: US$1m
- Bosnia & Herzegovina: US$1m
- Guatemala: US$1m
- Mauritius: US$1m
- New Zealand: US$1m
- Taiwan: US$984k
- Kazakhstan: US$965k
- Dominican Republic: US$892k
- Ghana: US$784k
Trade value (US$) no reported trade < US$1mUS$1m+US$5m+US$17m+> US$49m
Imports: 215
- Switzerland: US$108m
- United States: US$87m
- France: US$83m
- Netherlands: US$70m
- Belgium: US$63m
- Singapore: US$52m
- Germany: US$49m
- United Kingdom: US$44m
- Canada: US$43m
- Austria: US$36m
- Ireland: US$24m
- Czechia: US$23m
- Denmark: US$21m
- Luxembourg: US$21m
- Slovakia: US$20m
- Cyprus: US$20m
- Norway: US$18m
- Croatia: US$18m
- Romania: US$18m
- Kuwait: US$18m
- Sweden: US$18m
- Portugal: US$17m
- Hong Kong SAR China: US$16m
- Italy: US$15m
- Australia: US$15m
- Poland: US$15m
- India: US$15m
- Russia: US$14m
- Spain: US$13m
- Serbia: US$11m
- Nicaragua: US$11m
- Libya: US$10m
- Finland: US$10m
- Hungary: US$10m
- Panama: US$9m
- Slovenia: US$9m
- Dominican Republic: US$8m
- Saudi Arabia: US$8m
- Montenegro: US$8m
- Mexico: US$7m
- Greece: US$7m
- New Zealand: US$7m
- United Arab Emirates: US$7m
- Lebanon: US$7m
- Bulgaria: US$7m
- Israel: US$6m
- Kazakhstan: US$6m
- Lithuania: US$6m
- Bahamas: US$6m
- Iceland: US$5m
- Vietnam: US$5m
- China: US$5m
- Latvia: US$5m
- Japan: US$5m
- Morocco: US$4m
- Taiwan: US$4m
- Türkiye: US$4m
- Albania: US$4m
- Cambodia: US$4m
- South Korea: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$317m | 23.9% | |
| 2 | US$158m | 11.9% | |
| 3 | US$79m | 5.9% | |
| 4 | US$68m | 5.1% | |
| 5 | US$65m | 4.9% | |
| 6 | US$64m | 4.8% | |
| 7 | US$53m | 4% | |
| 8 | US$46m | 3.4% | |
| 9 | US$45m | 3.4% | |
| 10 | US$41m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$108m | 8.1% | |
| 2 | US$87m | 6.6% | |
| 3 | US$83m | 6.3% | |
| 4 | US$70m | 5.3% | |
| 5 | US$63m | 4.8% | |
| 6 | US$52m | 3.9% | |
| 7 | US$49m | 3.7% | |
| 8 | US$44m | 3.4% | |
| 9 | US$43m | 3.3% | |
| 10 | US$36m | 2.7% |
Import duty on this product around the world 165
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
- 44number of duty-free countries (MFN)
- 50%highest: Angola, Morocco, Bermuda
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 15% | 2023 | ||
| 50% | 2023 · HS 2017 | ||
| 15% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 20% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 8% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 2.6% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 3.8% | 0% – 10% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 29% | 18% – 40% | 2023 | |
| 7.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 6% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 5.8%* | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 6.3%* | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 6.5% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 6% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 15% | 2023 | ||
| 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
- 59898 Non-refractory mortars & concretes
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311220
- CPC 2.1 product
- 37510 Non-refractory mortars and concretes
- ISIC Rev. 4 activity
- 2395 Manufacture of articles of concrete, cement and plaster
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3824.50 | unchanged |
| 2012 | 3824.50 | unchanged |
| 2007 | 3824.50 | unchanged |
| 2002 | 3824.50 | unchanged |
| 1996 | 3824.50 | unchanged |
| 1992 | 3823.50 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 7
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
The tariff classification of a dry, cementitious compound from Canada
- N273448 U.S. CBP
The tariff classification of Pumice Shield from Turkey
- 600011967 HMRC
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
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
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
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 -…
- 600011988 HMRC
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 30…
The UK Global Tariff divides subheading 3824.50 into 2 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, subheading 3824.50 covers 2 tariff lines and the duty is 6.5%.
174 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 6%.
Imports of non-refractory mortars and concretes into the UK came to £39.6m between September 2025 and August 2026 (up 8% on the year before); Germany supplied 33%, followed by Spain.
In 2024, countries exported non-refractory mortars and concretes worth US$1.3bn (−2.4% year on year).
The largest exporter was Germany (US$317m), followed by Italy.
Products classified here
Questions and answers
What is the HS code for non-refractory mortars and concretes?
Non-refractory mortars and concretes fall under HS subheading 3824.50, part of heading 3824, in section VI of the Harmonized System.
What is the import duty on non-refractory mortars and concretes in the UK?
Under the UK Global Tariff, imports under 3824.50 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on non-refractory mortars and concretes in the EU?
Under the EU Combined Nomenclature, imports under 3824.50 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most non-refractory mortars and concretes?
Germany, with US$317m in 2024 (23.9% of world exports).
Which countries can export non-refractory mortars and concretes 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 6% applies. Pick a country above to see its rate.
Where does the UK import non-refractory mortars and concretes from?
In the 12 months to August 2026, the largest suppliers were Germany (33%), Spain (14%) and Poland (13%), out of total imports of £39.6m.
Typical products
Everyday names, not part of the legal text.