European Union (CN) · Section V
Other
HS 25232900 — Other — 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
Duty rates (European Union (CN))
- Third country duty1.7%1.70%View source →
Rates as published by the destination customs authority. Always confirm with the official tariff before declaring.
CBAM applies to this code
Estimate the EU carbon cost for 25232900
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 25232900
Under Commission Implementing Regulation (EU) 2025/486, EU importers of cement under CN 25232900 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.
Intensity ranges from 0.850 tCO₂e/t (cleanest: Ethiopia) to 1.490 tCO₂e/t (highest: Mongolia) across CBAM-eligible origins — a 1.8× spread that makes origin choice a real cost lever.
| Origin | Share of EU imports | Default tCO₂e/t | 2026 (+10%) | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|
| Turkey | 44.9% | — | — | — | — |
| Algeria | 24.0% | 1.300 | 1.430 | 1.560 | 1.690 |
| Tunisia | 13.8% | 0.910 | 1.001 | 1.092 | 1.183 |
| Egypt | 6.3% | 1.290 | 1.419 | 1.548 | 1.677 |
| Vietnam | 3.8% | — | — | — | — |
Default values from Commission Implementing Regulation (EU) 2025/486; trade shares from Eurostat Comext (latest period). See full CBAM cost analysis for CN 25232900 →
How 252329 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 |
|---|---|---|---|
| European Union (CN)viewing | 25232900 | 1.7% | 21% |
| International (HS 2022) | 252329 | — | — |
| United States (HTS) | 2523290000 | Free | 0% |
| United Kingdom | 252329 | — | 20% |
| Israel | 252329 | — | 18% |
Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.
Landed cost estimate · European Union (CN)
EUR basis- CIF customs valuedeclared€1,000.00
- + Duty1.7% of CIF€17.00
Full legal rate: 1.70 %
- + EU CBAMCement — quantity (tonnes) + origin requiredCalculate →
- + Import VAT21% of (CIF + duty)€213.57
- Total landed cost · European Union (CN)Excludes EU CBAM — calculate separately above€1,230.57
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 252329
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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