Understand your EU Carbon Border Adjustment obligations for cement, clinker, and cement-based articles. Check scope and estimate certificate costs instantly.
Calculate my CBAM cost →CBAM Regulation (EU) 2023/956 covers the following goods in the cement sector:
| CN Code | Product | Emission factor range |
|---|---|---|
2523 10 | Cement clinker | 0.83 – 0.89 tCO₂/t |
2523 21 | White Portland cement | 0.70 – 0.85 tCO₂/t |
2523 29 | Other Portland cement | 0.65 – 0.80 tCO₂/t |
2523 30 | Aluminous cement | 0.80 – 1.10 tCO₂/t |
2523 90 | Other hydraulic cements | 0.55 – 0.90 tCO₂/t |
6810 – 6812 | Cement boards, slates, articles | Varies by product |
Cement CBAM covers direct process emissions — CO₂ from limestone calcination and kiln fuel combustion. Indirect emissions from electricity are not currently included for this sector.
Clinker is the most carbon-intensive cement product (the kiln stage). If you import clinker and grind it in the EU, your CBAM obligation attaches to the clinker, not the finished cement.
Use the EU Commission default (0.76 tCO₂/t for Portland cement) or submit verified actual emissions from your supplier using an accredited verifier. Actual emissions can be significantly lower for modern efficient kilns.
If your cement supplier pays a carbon price in the country of origin (e.g. Switzerland's ETS), you may deduct that cost from your CBAM obligation, provided you supply proof that the cost was not rebated at export.
CBAM covers clinker (CN 2523 10), Portland cement (CN 2523 21/29), aluminous cement (CN 2523 30), other hydraulic cements (CN 2523 90), and certain cement-based articles (CN 6810–6812). Pure lime, gypsum, and concrete ready-mix are not currently in scope.
The EU Commission's default for grey Portland cement is approximately 0.76 tCO₂e per tonne. Clinker is higher at ~0.83–0.89 tCO₂e/t. Importers who can provide accredited verification of actual emissions may use those lower values instead.
No. For cement, CBAM only covers direct emissions (calcination + fuel combustion). Electricity consumed in grinding is excluded from the scope for this sector.
From 1 January 2026. During the transitional phase (Oct 2023 – Dec 2025), only quarterly reporting was required. From 2026, importers must purchase and surrender CBAM certificates by 31 May each year.
Enter your import quantity and get an instant cost estimate based on the current EU ETS price.
Open Cement CBAM CalculatorCBAM covers six carbon-intensive sectors. If your supply chain spans multiple sectors, check each one: