CBAM Default Values for Cement
Dataset vintage 2026-10-20 · 8 Annex IV rows · 6 benchmark products / 9 routes · 808 country-level rows
Under the EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956), importers of cement goods must declare embedded emissions. When actual data is unavailable the Commission's published defaults apply: the highest default values of Annex IV (Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621) and the production-route benchmarks (Implementing Regulation (EU) 2025/2620). All figures on this page are recomputed from our own structured copy of the official workbooks; see the full CBAM dataset and the sibling sectors: Iron and steel · Aluminium · Fertilisers · Hydrogen.
Annex IV highest default values
| CN code | Goods | Highest default (tCO₂e/t) |
|---|---|---|
| 2507 00 80 80 | Calcined clay | 0.32 |
| 2523 10 00 10 | White clinker (B) | 1.41 |
| 2523 10 00 90 | Other clinker including grey clinker (A) | 1.44 |
| 2523 21 00 | White Portland cement | 1.48 |
| 2523 29 00 | Grey Portland cement | 1.49 |
| 2523 30 00 | Aluminous cement | 2.29 |
| 2523 90 00 10 | White hydraulic cement (B) | 1.53 |
| 2523 90 00 90 | Other hydraulic cements including grey hydraulic cements (A) | 1.42 |
Production-route benchmarks
| CN8 | Product | Routes | Column A (tCO₂e/t) | Column B (tCO₂e/t) |
|---|---|---|---|---|
| 25070080 | Kaolinic clays (other than kaolin) | 1 | 0.666 | 0.666 |
| 25231000 | Cement clinkers | 2 | 0.666–0.859 | 0.666–0.859 |
| 25232100 | White portland cement, whether or not artificially coloured | 1 | 0 | 0.859 |
| 25232900 | Portland cement (excl. white, whether or not artificially coloured) | 1 | 0 | 0.666 |
| 25233000 | Aluminous cement | 2 | 0.686–0.717 | 0.686–0.717 |
| 25239000 | Cement, whether or not coloured (excl. portland cement and aluminous cement) | 2 | 0 | 0.666–0.847 |
Column A applies where the importer uses the default methodology without opting for the alternative calculation route; ranges collapse to a single value when all routes share it.
Country-level default values (Annex I)
808 rows cover 101 named origins plus the 'Other Countries and Territories' catch-all (337 with a direct value, 337 with an indirect value, of 808 rows). The full product-by-product matrix ships inside the European Commission workbooks linked below; this page keeps the sector-wide census plus the two Annex IV layers that drive most quotations.
Frequently asked questions
- What is the highest CBAM default value for cement?
- Aluminous cement (CN 2523 30 00) carries the highest Annex IV default value for cement at 2.29 tCO2e per tonne.
- How many benchmark routes exist for cement?
- 6 CN8 products in the cement part of Annex IV carry 9 distinct production-route benchmark rows (column A and column B).
- Does the cement country table include my origin?
- The cement country-level table spans 101 named origins plus the 'Other Countries and Territories' catch-all; 337 rows publish a direct-emission value and 337 rows publish an indirect (electricity) value.
Source: DV correcting act_final update_06.08.xlsx · CBAM Benchmarks_20260206.xlsx (retrieved 2026-10-20, EU-legislative-text licence, attribution: European Commission). Methodology and redistribution terms: Data Sources & Methodology. Figures are informational and not a binding customs ruling; verify with the linked authority before shipping.