CBAM Defaults
cbam/panama/cement

Panama · Cement

CBAM default values

3 products with official default emission values. Total embedded emissions range 0.89 to 1.35 tCO2e per tonne of product. New to this? See CBAM default values explained.

SourceImplementing Reg (EU) 2025/2621·adopted 4 Feb 2026·last reviewed 7 Jul 2026·informational, not legal adviceView official EU file

CBAM default values for cement from Panama range from 0.89 to 1.35 tCO2e per tonne of total embedded emissions across 3 products in 2026, under Commission Implementing Regulation (EU) 2025/2621. Figures cover 2026–2028.

Year
Calculate exposure for these
CN codeHS codeDescriptionproductDirecttCO2e/tIndirecttCO2e/tTotaltCO2e/t2026tCO2e/t2027tCO2e/t2028tCO2e/tRouteproduction
2523 21 00White Portland cement1.220.131.351.491.621.75
2523 29 00Grey Portland cement0.890.040.941.031.131.22
2523 10 00Grey clinker0.870.020.890.981.071.16(A)
Carbon intensity (tCO2e/t)lowmoderatehighvery high2026–2028 add 10% / 20% / 30% markup3 rows · 0.891.35

Estimate your exposure

Pick a product, enter your annual export volume, and see the estimated CBAM certificate cost using the default value.

tonnes

Assumes the official CBAM certificate price €75.28/tCO2e and the free-allocation deduction under Reg (EU) 2025/2620: 97.5% of the 0.859 tCO2e/t CBAM benchmark in 2026. No carbon price paid at origin.

2523 21 00 · White Portland cementlow
Estimated CBAM certificate cost, 2026€389,9355,180 certificates = 11,880 tCO2e embedded − 6,700 tCO2e free allocation
default value1.35 tCO2e/t
with verified actualssave €134,149€268,298

Default values are deliberately conservative — verified emissions typically land 15 to 30% below them. The free-allocation deduction stays fixed, so every tonne of CO2e you shave off the emission value comes straight off the certificates you surrender. Download the supplier data template.

copies a link

Get told when Panama cement values change

The EU revises default values as the regulation changes, and these 3 figures move with them. One email when this table changes — nothing else.