Goods within the cement sector
Published 16 July 2026
漏 Crown copyright 2026
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A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers 鈥� often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.
Understanding your commodity code
Commodity codes begin with an HS chapter code (top level)听鈥斕齯sing a 2-digit number, for example 25 (salt, sulphur, earths and stone, plastering materials, lime and cement).听
The code is then followed by a further 2-digit code, for example 23听(known as an HS heading) 鈥斕齠orming a 4-digit number, for example 2523.听
Then a sub-heading听is applied using up to a further 6 digits (known as an HS sub-heading), for example 2900 00 鈥� forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 2523 2900 00.
Look up your commodity code
Use the听听to look up听and find out more about your commodity听codes.
Once you have your commodity code, check if it is listed in the section 鈥楪oods within the cement sector听that are听liable for Carbon Border Adjustment Mechanism (CBAM) tax鈥� to find out if your goods are liable for CBAM tax.
Goods听in scope of the tax听in this list include:听
- the heading听
- sub-headings听that听are under the heading
For example,听2523 2900 00 is not listed but is in scope for听CBAM, as it falls under听2523 29.听
Goods听within the cement sector that are liable for听CBAM听迟补虫
| Commodity code听 | 听顿别蝉肠谤颈辫迟颈辞苍听 | Greenhouse gases听 | |
|---|---|---|---|
| 听2507鈥�00鈥�80听 | Other kaolinic clays听 | Carbon dioxide听 | 听 |
| 2523鈥�10 | Cement clinkers | Carbon dioxide | 听 |
| 2523鈥�21 | White Portland cement,听whether or not听artificially coloured | Carbon dioxide听听 | 听 |
| 2523鈥�29 | Other Portland cement | Carbon dioxide | 听 |
| 2523鈥�30 | Aluminous cement | Carbon dioxide | 听 |
| 2523鈥�90鈥� | Other hydraulic cements | Carbon dioxide | 听 |
Goods that are not liable for听CBAM听迟补虫
Where products in听CBAM听sectors are not in scope of the tax,听they鈥檙e听listed starting with the word 鈥楨xcept鈥�.