SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

Chapter 25 of the EU Customs Tariff is the first chapter of Section V and covers mineral products: salt, sulphur, earths and stone, plastering materials, lime and cement. In detail, it classifies: rock salt and sea salt (for food and industrial purposes), crude and refined sulphur, natural sands, quartz and quartzite, clays and kaolin, chalk, dolomite, marble, granite, sandstone, slate, limestone, gypsum and anhydrite, quicklime and slaked lime, Portland cement and other hydraulic cements, asbestos, mica, talc, steatite, magnesite, natural borates, feldspar, leucite, nepheline, fluorspar. These products are raw materials for the construction, chemical, metallurgical, ceramics, glass and many other industries. Most products in this chapter may only be preliminarily processed — crude, crushed, ground, washed, sorted, but not subjected to further thermal or chemical treatment (with exceptions such as lime and cement, which by their nature require calcination). The import of mineral products is subject to quality and safety controls, and in the case of asbestos — strict restrictions due to the ban on asbestos use in the EU. Construction materials are subject to regulations on construction products (the CPR Regulation). Food-grade salt must comply with food safety standards.

Customs duty rates on mineral products in Chapter 25 are generally low or zero, reflecting their raw material character. Salt — 0% to 2.2 EUR/1,000 kg depending on the intended use. Sulphur — 0%. Natural sand — 0%. Clays and kaolin — 0%. Crude marble — 0%, sawn marble — 0%. Crude granite — 0%. Limestone — 0%. Gypsum — 0% to 1.7%. Lime — from 0% to 1.7%. Portland cement — 1.7%. Magnesite — 0%. Talc — 0%. Mica — 0%. Most mineral raw materials are imported duty-free or at minimal rates. Tariff rate quotas are virtually not applied in this chapter due to already low rates. Only certain processed products (cement, calcined gypsum) are subject to modest duties.

Classification in Chapter 25 requires determining the type of mineral and its degree of processing. Products may be crude, crushed, ground, sorted or washed, but further processing (calcination, chemical treatment) generally transfers them to Chapter 68 (articles of stone), Chapter 69 (ceramic products) or Chapter 38 (chemical products). The exception is lime, cement and calcined gypsum, which despite thermal processing remain in Chapter 25. Food-grade and industrial salt have different CN codes. Marble, granite and other ornamental stones in crude form are classified here, but worked stones fall under Chapter 68. Mixtures of minerals may require classification according to the predominant component.