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.

SourceImplementing Reg (EU) 2025/2621·values dated 4 Feb 2026·informational, not legal adviceView official EU file
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 EU ETS price €88/tCO2e and the 2026 certificate obligation share of 2.5%.

2523 21 00 · White Portland cementlow
Estimated CBAM certificate cost, 2026€26,13611,880 certificates · 11,880 tCO2e embedded
default value1.35 tCO2e/t
with verified actualssave €3,920€7,841

Default values are deliberately conservative. Most producers who report their own verified emissions land 15 to 30% below the default, which lowers the certificates they must surrender. Download the supplier data template.

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