Sourcing cement from China
Portland, white, aluminous and other hydraulic cements and clinker from China pay 0% UK duty on all seven lines of heading 2523, with no anti-dumping duty. From 1 January 2027 they are in scope of the UK Carbon Border Adjustment Mechanism, and cement placed on the GB market needs a declaration of performance where a designated standard covers it.
Cement and clinker from China pay 0% UK duty, but fall in scope of UK CBAM from 1 January 2027. Standards, performance and bag checks.
0% duty and CBAM
Read from the UK Trade Tariff on 28 September 2026, heading 2523 covers Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinker. All seven lines carried 0% on goods from China, with no anti-dumping measure.
All of heading 2523 is on the GOV.UK list of goods in scope of UK CBAM from 1 January 2027, so the carbon cost of the cement, and the importer's registration and record-keeping duties, need to be part of any 2027 order. Our UK CBAM guide explains the threshold and records.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| White cement clinker | 2523 10 00 10 | 0% | None |
| Other clinker, including grey | 2523 10 00 90 | 0% | None |
| White Portland cement | 2523 21 00 00 | 0% | None |
| Other Portland cement | 2523 29 00 00 | 0% | None |
| Aluminous cement | 2523 30 00 00 | 0% | None |
| White hydraulic cement | 2523 90 00 10 | 0% | None |
| Other hydraulic cements | 2523 90 00 90 | 0% | None |
Standards and specification
Under the retained Construction Products Regulation, a product covered by a designated standard must be placed on the GB market with a declaration of performance and UKCA or CE marking; confirm the position for your cement type and ask the plant for the declaration and test reports.
Specify the cement type and strength class, setting time, fineness, for white cement the whiteness, for aluminous cement the alumina content and service temperature, and packing in moisture-proof bags with production dates. Cement loses strength if it absorbs moisture, so shelf life and packing matter on a sea voyage.
Worked duty example
Illustrative example, not a quote: 20 tonnes of calcium aluminate cement in 25 kg bags under 2523 30 00 00, invoiced at £12,000 free on board, with £1,800 of freight and insurance to the UK. The customs value is £13,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £13,800, so it is £2,760. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Testing: ask for batch test certificates and test samples for strength and setting time.
Packing: check bag type, pallet wrapping and production dates.
Arrival: check for lumps and damp bags before acceptance. See our quality inspection guide.
What goes wrong
Cement orders fail on moisture, age and paperwork. Bags absorb damp in the container, cement is near the end of its shelf life on arrival, the declaration of performance is missing, and from 2027 the CBAM records are not kept.
Cambridge China Bridge sources specialist cements for UK builders' merchants and manufacturers, with documents agreed before production. See container programmes.
Frequently asked questions
What is the UK import duty on cement from China?
Read from the UK Trade Tariff on 28 September 2026, all seven lines of heading 2523 carried 0% from China.
Is cement in scope of UK CBAM?
Yes. Heading 2523 is on the GOV.UK list of CBAM goods from 1 January 2027.
Does imported cement need UKCA marking?
Where a designated standard covers the cement, it needs a declaration of performance and UKCA or CE marking.
How long does bagged cement keep?
Cement loses strength as it absorbs moisture, so check production dates and packing on arrival.