HS code 2523.29 covers Portland cement (other) — for example bagged Portland cement. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Cement from certain origins has carried anti-dumping duty — verify against the current SARS Schedule 2 before ordering.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | R116,500 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 2523.29 sits in the tariff
Classification is decided at heading level first. Heading 2523 is “Portland cement, aluminous cement (ciment fondu), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 2523.10 Cement clinkers (whether or not coloured)
- 2523.21 Cement; portland, white, whether or not artificially coloured
- 2523.29 Cement; portland, other than white, whether or not artificially coloured — this page
- 2523.30 Cement; aluminous (ciment fondu), whether or not coloured or in the form of clinkers
- 2523.90 Cement; hydraulic kinds n.e.c. in heading no. 2523
Harmonised System HS 2022 nomenclature. See the whole of Chapter 25 →
Watch HS 2523.29 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
Frequently asked questions
What is the import duty on portland cement (other) in South Africa?
HS code 2523.29 (Portland cement (other)) attracts an indicative general customs duty of 0% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for bagged portland cement?
The Harmonised System heading for portland cement (other) is 2523.29. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.