HS code 2523 90 20: High alumina refractory cement
HS code 2523 90 20 covers high alumina refractory cement 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 90 20 |
|---|---|
| Description | High alumina refractory cement |
| 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 3,114 tonnes in 2025-26 (down 41.3% on 2024-25) under tariff item 25239020, “High alumina refractory cement”.
- India exported 1,205 tonnes in 2025-26 (down 4.3% on 2024-25) under tariff item 25239020, “High alumina refractory cement”.
Questions about HS code 2523 90 20
What is the import duty on HS code 2523 90 20 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 high alumina refractory cement free in India?
DGFT import policy for HS code 2523 90 20 is Free.
Can high alumina refractory cement be exported from India?
DGFT export policy for HS code 2523 90 20 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.
