SECTOR GUIDE
CBAM guide: cement
For producers exporting cement goods to the EU, this page collects how CBAM works in this sector: scope, emission rules, default values and what to monitor at the installation — all grounded in Commission sources.
Last checked: 31 August 2026
Scope: which goods?
8 CN codes/code groupsThe cement scope is narrow but clear: calcined clay (2507 00 80), white and grey clinker (2523 10 00), white and grey Portland cement (2523 21 00 / 2523 29 00), aluminous cement (2523 30 00) and other hydraulic cements (2523 90 00). The Commission table carries 8 code rows in total. Concrete and ready-mix are not covered — the scope is the cement itself and its clinker.
Look up your own CN code →Which emissions are priced?
In cement both direct and indirect emissions are priced: cement goods are not on the Annex II list of goods where only direct emissions count. The indirect column of the Commission’s default-value table is filled for cement rows accordingly. Both your kiln’s fuel and calcination emissions and the emissions of the electricity you consume enter the calculation.
Default values: sample rows
| CN code | Product | Default value (tCO₂e/t) | Route |
|---|---|---|---|
| 2523 10 00 90 | Grey clinker (Other countries*) | 1.41 | A |
| 2523 29 00 | Grey Portland cement (Other countries*) | 1.44 | — |
| 2523 21 00 | White Portland cement (Other countries*) | 1.45 | — |
| 2523 30 00 | Aluminous cement | 1.95 | — |
An important detail: the Commission table publishes no Türkiye-specific value for the clinker and Portland cement rows — for these the "other countries and territories" value applies (marked as such in the table). A Türkiye-specific value exists only for aluminous cement. Values shown are total (direct + indirect) emissions.
An importer declaring with default values pays a mark-up on top that rises by year: 10% in 2026, 20% in 2027, 30% in 2028 (1% for fertiliser goods). Source: Implementing Regulation (EU) 2025/2621 (corrected by (EU) 2026/1740).
Cost scale
Rough scale: the applicable default for grey Portland cement is 1.44 tCO₂e/t. At the current certificate price (Q2 2026: 75.28 €/tCO₂e) that is roughly €108 per tonne — with the 10% mark-up for 2026 added on top. A plant producing blended cement with a low clinker ratio can sit well below this; the difference comes off the importer’s cost once reported with verified data.
Current certificate price →Production routes and precursors
Main routes in the sector
- Clinker: calcination in a rotary kiln (grey/white)
- Cement: grinding of clinker with additions
- Calcined clay: calcination of clay
The typical precursors of cement are clinker and calcined clay (Guidance No. 3, Table 4-2). If you produce clinker yourself, most of the emissions arise in the clinker process: calcination of limestone (a process emission) is the single largest item and is independent of fuel choice. If you buy clinker in, you need its embedded-emissions data from your supplier — without it, the clinker precursor enters the calculation at the default value.
What to monitor at your installation
The main items a producer aiming to report verified actual data needs to keep records of:
- Process emissions: the carbonate content of raw meal entering the kiln (limestone, dolomite) — the source of calcination CO₂ and the largest single item.
- Fuels: petcoke, coal, alternative fuels — with quantity, net calorific value and (for waste-derived fuels) biomass fraction records.
- Electricity: the plant’s electricity consumption — because indirect emissions are priced in cement, your grid consumption record has a direct monetary consequence.
- Production and precursors: clinker production, cement grinding quantities and tonnage of purchased clinker or calcined clay.
Frequently asked
Are concrete and ready-mix within CBAM scope?
No. The scope is limited to clinker, cement and calcined clay; concrete, ready-mix and precast products are not on the Commission’s goods list. But if your EU customer is a concrete producer, the CBAM effect on cement cost can still reach you through pricing.
Why does electricity consumption matter in cement?
Cement is one of the sectors where indirect emissions are priced too: the emissions of the electricity you consume enter the calculation. Since grinding is electricity-intensive, clean electricity records and any renewable supply contracts you hold directly affect the result.
I produce blended cement; will I come in below the default?
If your clinker ratio is low, quite possibly — clinker is the main carrier of cement’s embedded emissions. But you can only prove it with verified actual data; until then your importer pays the default value plus the annual mark-up.
Next step
See which value your goods face, produce a first estimate from installation data, and pin down the timeline:
A question specific to your sector?
Let us assess the state of your installation data and your verification readiness through a verifier’s lens.
Get in touch →Sources
Default values: Implementing Regulation (EU) 2025/2621 (corrected by (EU) 2026/1740), Annex I. Direct/indirect rule: Regulation (EU) 2023/956, Art. 7(1) and Annex II. Precursors and routes: Commission Guidance No. 3, Table 4-2. Certificate price: the Commission’s official price page (Q2 2026). This page is informational; work from the current official texts when preparing declarations.
For your product in this sector: check whether your CN code is covered by CBAM, look up your default value or calculate your annual CBAM cost — all free, no registration.