European Union tariff, chapter 25: Salt; sulphur; earths and stone; plastering materials, lime and cement
Last updated
Key facts
- National lines
- 86
- Subheadings
- 67
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 25: Salt; sulphur; earths and stone; plastering materials, lime and cement
Summary
The European Union tariff has 86 national lines in HS chapter 25 (salt; sulphur; earths and stone; plastering materials, lime and cement), under 67 subheadings in 29 headings.
Subheadings with European Union lines
The European Union tariff has 86 national lines in HS chapter 25 (salt; sulphur; earths and stone; plastering materials, lime and cement), under 67 subheadings in 29 headings.
25.01 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
- 2501.00Salt (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 water6 lines
25.02 Unroasted iron pyrites
- 2502.00Unroasted iron pyrites1 line
25.03 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
- 2503.00Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur2 lines
25.05 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26
25.06 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
25.07 Kaolin and other kaolinic clays, whether or not calcined
- 2507.00Kaolin and other kaolinic clays, whether or not calcined3 lines
25.08 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
25.09 Chalk
- 2509.00Chalk1 line
25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
25.11 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
25.12 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
- 2512.00Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less1 line
25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
25.14 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
- 2514.00Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape1 line
25.15 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
25.16 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
25.17 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
- 2517.10Pebbles, 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-treated3 lines
- 2517.20Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.101 line
- 2517.30Tarred macadam1 line
- 2517.41Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: Of marble1 line
- 2517.49Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat-treated: Other1 line
25.18 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
25.19 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
25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
25.21 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
- 2521.00Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement1 line
25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825
25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
25.25 Mica, including splittings; mica waste
25.26 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
25.28 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 H3BO3 calculated on the dry weight
- 2528.00Natural 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 H3BO3 calculated on the dry weight1 line
25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 25 are live on border.bot for the United States (101 lines, also used by 1 other country).
- United States101 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 25?
The European Union tariff has 86 national lines in HS chapter 25 (salt; sulphur; earths and stone; plastering materials, lime and cement), under 67 subheadings in 29 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.