CN code 382450 covers non-refractory mortars and concretes. These products include construction mortars, cement adhesives, filler compounds, plasters, and dry concretes in ready-to-use mixtures requiring only water addition. Non-refractory mortars are used in construction for bricklaying, plastering, grouting, and tile bonding. Classification requires the product to be a non-refractory mixture based on cement, gypsum, or other mineral binders, as distinct from refractory materials classified under code 382440.

Construction mortars and concretes placed on the EU market are subject to the Construction Products Regulation (CPR) and must bear CE marking based on harmonised European standards such as EN 998-1 for rendering mortars and EN 998-2 for masonry mortars. The producer or importer must prepare a declaration of performance and ensure compliance with technical requirements. REACH applies to chemical substances, with particular attention to hexavalent chromium in cement.

The customs declaration under CN code 382450 should include product type, composition, construction purpose, and applicable standards. Customs authorities may require CPR documentation. Import of construction mortars requires CE marking and declaration of performance. Duty rates are checked in TARIC.

Non-refractory mortars and concretes under CN 3824 50 include ready-mix concrete and repair mortars. They require CE marking under CPR (EU) 305/2011, Declaration of Performance and EN 998 or EN 206 compliance. Importers should ensure correct tariff classification in the TARIC system and present complete customs documentation. Customs authorities verify product compliance with the declared CN code and collect applicable duties and import VAT.