HS Heading 2523
Portland cement, aluminous cement (ciment fondu), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
5 tariff lines in this heading, within chapter 25 (Salt; sulphur; earths and stone; plastering materials, lime and cement). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 25231000 | Cement clinkers | 25 | 0 | 15 | 2 | 5 | 7.5 | 61.25% |
| 25232100 | White Portland Cement | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 25232900 | PORTLAND CEMENT, EXCL WHITE CEMENT, WHETHER OR NOT ARTIFICIALLY COLOURED | 25 | 20 | 15 | 5 | 5 | 7.5 | 96.1% |
| 25233000 | Aluminous cement | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
| 25239000 | Other Hydraulic Cements | 25 | 0 | 15 | 5 | 5 | 7.5 | 64.25% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 69,762,924,287 (10,793,762,305 kg) under this heading, across 5 of its 5 tariff lines.
NBR's import statements also record one code under this heading that the published Operative Tariff 2026-2027 does not list (25231020). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| December 2025 | 5 | 1,367,869,208 kg | BDT 8,996,526,123 |
| January 2026 | 4 | 1,818,303,682 kg | BDT 11,927,697,333 |
| February 2026 | 3 | 1,731,739,564 kg | BDT 11,408,882,681 |
| March 2026 | 5 | 2,127,170,785 kg | BDT 13,998,652,397 |
| April 2026 | 5 | 2,353,557,607 kg | BDT 14,358,981,150 |
| May 2026 | 3 | 1,395,121,459 kg | BDT 9,072,184,603 |
The largest lines by assessable value in May 2026:
Bonded imports. A further BDT 81,515,577 (8,709,200 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 0.1% of the total value imported under this heading.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.