# Customs tariff code 25: SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

> Customs tariff code 25 covers SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/25
- Reference data as at: 2026-07-01
- Customs code: 25
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| San Marino | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| Andorra | 0 % | Customs Union Duty |
| EU-Switzerland agreement: re-imported goods | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Chile | 0 % | Tariff preference |

## Compliance regimes

- CBAM: in scope (Cement), partial only

## Notes that govern this classification

### Kapitel 25

1. Zu Kapitel 25 gehören, soweit sich aus den einzelnen Positionen oder der nachstehenden Anmerkung 4 nichts anderes ergibt, nur Stoffe im Rohzustand sowie Stoffe, die geschlämmt (auch mit Hilfe chemischer Mittel, die Verunreinigungen ausscheiden, ohne die Struktur der Stoffe zu verändern), gebrochen, gemahlen, zerrieben, gesichtet, gesiebt oder durch Flotation, magnetische Trennung oder andere mechanische oder physikalische Verfahren (ausgenommen Kristallisation) angereichert sind, jedoch nicht geröstete, gebrannte oder durch Mischen gewonnene Stoffe und Stoffe, die eine weitergehende Bearbeitung erfahren haben, als bei den einzelnen Positionen angegeben ist. Den Stoffen dieses Kapitels kann ein Antistaubmittel zugesetzt sein, vorausgesetzt, dass dieser Zusatz die Ware nicht für bestimmte Verwendungszwecke geeigneter macht als für den allgemeinen Gebrauch. (RV E2501000) 2. …

## Subdivisions of this code

- 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water
- 2502 Unroasted iron pyrites
- 2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
- 2504 Natural graphite
- 2505 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26
- 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- 2507 Kaolin and other kaolinic clays, whether or not calcined
- 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
- 2509 Chalk
- 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
- 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
- 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less
- 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
- 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- 2515 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- 2516 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated
- 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- 2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure
- 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
- 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
- 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
- 2523 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
- 2524 Asbestos
- 2525 Mica, including splittings; mica waste
- 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc
- 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H@3BO@3 calculated on the dry weight
- 2529 Feldspar; leucite; nepheline and nepheline syenite; fluorspar
- 2530 Mineral substances not elsewhere specified or included

## Frequently asked questions

### What does customs tariff code 25 cover?

Code 25 covers SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 25?

TARIC holds no third-country rate of its own for 25. The rate follows from the declarable commodity code beneath it.

### How many digits does 25 have?

25 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 25?

The EBTI database currently holds no valid decisions on 25. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 25 covered by CBAM?

Yes. 25 appears in Annex I of the CBAM regulation (sector Cement). The code is broader than the Annex I entry, so only part of it is covered; check the specific goods. Importers report embedded emissions and surrender CBAM certificates.

### Does customs tariff code 25 change?

25 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/25.