HS code 2523 10 00: Cement clinkers
HS code 2523 10 00 covers cement clinkers in chapter 25 (salt, sulphur, earths and stone, lime and cement). Total import duty is about 30.98% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 2523 10 00 |
|---|---|
| Description | Cement clinkers |
| Chapter | 25: Salt, sulphur, earths and stone, lime and cement |
| Heading | 2523 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 1,273,170 tonnes in 2025-26 (down 15.1% on 2024-25) under tariff item 25231000, “Cement clinkers”.
- India exported 145,489 tonnes in 2025-26 (up 277.3% on 2024-25) under tariff item 25231000, “Cement clinkers”.
Questions about HS code 2523 10 00
What is the import duty on HS code 2523 10 00 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of cement clinkers free in India?
DGFT import policy for HS code 2523 10 00 is Free.
Can cement clinkers be exported from India?
DGFT export policy for HS code 2523 10 00 is Free.
Other lines under heading 2523
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
