Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

Heading 2522 covers quicklime (calcium oxide), slaked lime (calcium hydroxide) and hydraulic lime, other than high-purity calcium oxide and calcium hydroxide of heading 2825. Lime is one of the oldest building materials, also used in metallurgy, water treatment and agriculture. Import of lime into the EU is subject to a duty rate of 1.7%. Construction lime must comply with EN 459 and bear CE marking. Quicklime is a corrosive substance of ADR class 8 and requires proper transport labelling. A Safety Data Sheet (SDS) is required. Heading 2522 is part of Chapter 25 (mineral products, ores and fuels) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 2522 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 2522 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of lime into the EU is subject to a duty rate of 1.7%. Construction lime must comply with EN 459 and bear CE marking. Quicklime is a corrosive substance of ADR class 8 and requires proper transport labelling. A Safety Data Sheet (SDS) is required. Quicklime (CaO) is a corrosive substance of ADR class 8 - proper packaging and labelling is required. The duty rate on lime is 1.7%. Construction lime requires CE marking in accordance with EN 459. High-purity calcium oxide and hydroxide is classified under heading 2825, not 2522. Hydraulic lime used in heritage conservation may qualify for reduced VAT rates in some EU member states. When importing goods under heading 2522 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 2522 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 2522 covers quicklime, slaked lime, hydraulic lime. Key classification factors are the degree of processing, composition and intended use of the product. CN subheadings divide goods in detail. Common mistake: wapień — 2521. The boundary with neighbouring headings (2521/2523) depends on the preservation or processing method. Section and chapter notes must be considered as they define the precise scope of each heading.