United Kingdom · Section V
Kaolin
HS 25070020 — Kaolin — sits in Chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement). Industrial minerals including salt, stones, sand, gravel, gypsum, lime, and cement. These goods trigger the EU Carbon Border Adjustment Mechanism in addition to standard MFN duty — EU importers pay both customs charges and a per-tonne carbon cost calculated from country-specific emission defaults (see the CBAM panel below for live values). Classification disputes are decided by the Section V — Mineral products legal notes shown below — these are legally binding interpretation rules, not advisory text. The duty table renders live rates from authoritative tariff sources (EU TARIC, HMRC XI, USITC HTS); cross-country rows compare treatment under five tariff schedules.
Section V — Mineral products · Chapter 25 — SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT
Legally-binding interpretation rules from the EU Combined Nomenclature (Regulation (EU) 2023/2364). These notes decide classification disputes — read before challenging an HS code assignment.
Chapter 25 notes
CBAM applies to this code
Estimate the EU carbon cost for 25070020
Cement imports trigger CBAM in addition to MFN duty + VAT. Paste your tonnes and origin country — get the carbon-cost line in 30 seconds.
EU CBAM emissions defaults
Default emissions intensities for CN 25070020
Under Commission Implementing Regulation (EU) 2025/486, EU importers of cement under CN 25070020 that cannot provide verified actual emissions from their supplier must use these country-specific default values. Defaults carry a regulatory markup that grows each year — +10% in 2026, +20% in 2027, +30% from 2028 — to incentivise verification. Multiplied by the EU CBAM certificate price (currently €75.36/tCO₂e) and shipment tonnage, this is the carbon-cost line on every consignment.
| Origin | Share of EU imports | Default tCO₂e/t | 2026 (+10%) | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|
| Brazil | 52.0% | — | — | — | — |
| United States | 23.8% | — | — | — | — |
| India | 8.3% | — | — | — | — |
| Ukraine | 8.2% | — | — | — | — |
| Morocco | 5.3% | — | — | — | — |
Default values from Commission Implementing Regulation (EU) 2025/486; trade shares from Eurostat Comext (latest period). See full CBAM cost analysis for CN 25070020 →
How 250700 is treated in other markets
Same 6-digit international HS base, looked up in each authority's published schedule. Click any country to switch the page to that schedule's view.
| Authority | Code published | MFN duty | VAT / GST |
|---|---|---|---|
| United Kingdomviewing | 25070020 | — | 20% |
| International (HS 2022) | 250700 | — | — |
| United States (HTS) | 2507000000 | Free | 0% |
| European Union (CN) | 250700 | — | 21% |
| Israel | Not in this authority's tariff schedule | ||
Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.
Landed cost estimate · United Kingdom
GBP basis- CIF customs valuedeclared£1,000.00
- + DutyNo duty rate available£0.00
- + Import VAT20% of (CIF + duty)£200.00
- Total landed cost · United Kingdom£1,200.00
- ·Duty rate not yet ingested for this jurisdiction. Showing VAT only on the CIF basis.
Estimate excludes brokerage fees, freight, insurance, and last-mile delivery. For a binding total, get a quote from a licensed customs broker.
Sibling codes under 250700
Recent news affecting Chapter 25 — Salt; sulphur; earths and stone; plastering materials, lime and cement
Tariff changes, sanctions, FTAs, and regulatory updates that touch this product class.
EU extends CBAM to downstream goods, tightens anti-circumvention rules
The European Commission has reached agreement with the EU Council to expand the Carbon Border Adjustment Mechanism (CBAM) to cover specific downstream goods and strengthen anti-circumvention safeguards. This extension broadens the scope of carbon-pricing obligations for importers of covered goods into the EU, affecting how shippers classify and value products subject to embedded-emissions reporting.
EU CBAM webinar: decarbonization incentives in 2026
The EU's Directorate-General for Taxation and Customs (DG TAXUD) held its second CBAM implementation webinar on 7 May 2026, focused on how exporters can leverage decarbonization efforts to reduce CBAM exposure. CBAM, the EU's Carbon Border Adjustment Mechanism (Regulation 2023/956), applies to imports of cement, iron and steel, aluminium, fertilisers, hydrogen, and electricity. The webinar addressed strategies for proving lower embedded emissions and securing CBAM certificates at favorable rates—critical for non-EU manufacturers competing in European markets as the transitional phase ends.
EU releases indirect-emissions guidance for CBAM implementation
The European Commission has published a technical study on indirect emissions under the Carbon Border Adjustment Mechanism (CBAM), providing policy analysis to support CBAM implementation and evolution. This study addresses how embedded indirect emissions—such as electricity and steam used in production—are measured, reported, and credited within the CBAM framework, which covers cement, iron and steel, aluminium, fertilisers, hydrogen, and electricity. The guidance is intended to clarify compliance pathways for importers and EU producers as CBAM transitions from its current phase into full operational scope.
EU CBAM definitive phase: carbon-price evidence calls open
On 28 August 2025, the European Commission opened three Calls for Evidence to gather data on carbon prices paid in third countries, supporting the drafting of implementing acts for the Carbon Border Adjustment Mechanism's definitive phase. These calls will inform how the EU calculates adjustment payments and validates embedded-emissions data from non-EU producers. Shippers and exporters in covered sectors (cement, steel, aluminium, fertilisers, hydrogen, electricity) should prepare detailed carbon-cost documentation.
EU–Uzbekistan trade pact: tariff relief and market access
The EU and Uzbekistan have signed an Enhanced Partnership and Cooperation Agreement, effective 29 April 2026. The deal establishes preferential trade terms, removes tariffs on key sectors, and creates a framework for customs cooperation. Shippers moving goods between the EU and Uzbekistan will benefit from reduced duties on eligible products, though origin rules and certificate-of-origin requirements will apply.
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