HS Code 2523.30 : Aluminous cement
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for aluminous cement is 2523.30. Under the 2026 Ghana (GRA Customs), the representative MFN general duty rate is 20% [Ghana Revenue Authority (Customs)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 25
Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers
Heading 2523
Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers
Subheading .30
.30
Aluminous cement
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Ghana (Ghana Revenue Authority (Customs) Tariff 2026)
2523.30
MODULE 5: GHANA IMPORT DUTY & 15% VAT BREAKDOWN
Import VAT / Tax Rate
15% VAT
Local Tax Rate
Notice: Ghana customs entry, tariff classification, MFN duty rates, and 15% VAT are governed by Ghana Revenue Authority (Customs). Always verify declarable lines with Ghana Revenue Authority (Customs) prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Aluminous cement
MODULE 11: GRA Customs Advance Ruling System
Legally binding advance tariff rulings issued by Ghana Revenue Authority (Customs) for HS 2523.30.
Query official Customs portal:
Search Official Customs Portal for 2523.30 →Ghana Declarable Tariff Schedule (2523.30)
National line-level (8/10-digit) detail for Ghana (GRA Customs): coverage in progress.
Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Ghana Revenue Authority (Customs)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2523.10 | Subheading under Heading 2523 | Compare Subheading 2523.10 → |
| 2523.21 | Subheading under Heading 2523 | Compare Subheading 2523.21 → |
| 2523.29 | Subheading under Heading 2523 | Compare Subheading 2523.29 → |
| 2523.90 | Subheading under Heading 2523 | Compare Subheading 2523.90 → |
Official Primary Sources & Authority References
USITC HTS Chapter 25 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Aluminous cement.
CBP CROSS Ruling Database (2523.30) ↗
Binding customs classification precedents for Heading 2523.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Aluminous cement?
Under WCO Harmonized System 2022 and United States (USITC HTS), Aluminous cement is classified under HS 2523.30 (Heading 2523, Chapter 25). The representative GH MFN general duty rate is 20%.
How is HS 2523.30 distinguished within Heading 2523 (Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers)?
Heading 2523 covers Portland cement, aluminous cement, slag cement, supersulfate cement and similar hydraulic cements, whether or not colored or in the form of clinkers. Subheading 2523.30 specifically isolates Aluminous cement. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2523.
What are the primary candidate subheadings related to HS 2523.30?
Related subheadings under Heading 2523 include 2523.10, 2523.21, 2523.29, 2523.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Aluminous cement?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 2523.30 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Aluminous cement?
Commercial shipments of Aluminous cement with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 2523.30?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 2523.30 in Ghana?
Commercial imports of Aluminous cement under HS 2523.30 into Ghana are subject to 15% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Ghana?
The customs de minimis threshold for import shipments into Ghana is GHS threshold. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Ghana?
Customs declarations, import duty assessments, and GRA Customs Advance Ruling System for HS 2523.30 are administered by Ghana Revenue Authority (Customs).
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