What is covered
CBAM covers clinker, Portland, aluminous and other hydraulic cements, and calcined clay. Each code has country-specific default values, and an Other countries figure covers every origin the annex does not list. 8 CN codes in this sector carry a default value. To check one code, use the scope checker.
Typical default values and cost per tonne
Defaults are tCO2e per tonne of product for 2026, mark-up included, as medians across the origins with their own value. Cost is certificates per tonne after the free-allocation deduction, at the Q3 2026 price of €82.32, from the Q3 2026 cost index.
| Product | Default, tCO2e/t | Cost/t, median | Cost/t, range | Other countries |
|---|---|---|---|---|
| Grey Portland cementCN 2523 29 00 · 94 origins | 1.22 | €47.06 | €23.51–€81.47 | €76.94 |
Your figure depends on your exact code and origin. The country table below has every value; the calculator prices one line and the bulk calculator prices a whole import list.
What applies to cement importers
- Cement defaults count indirect emissions, from the electricity the plant uses, as well as direct emissions.
- Defaults carry a mark-up on top of the country average: 10% in 2026, 20% in 2027 and 30% from 2028.
- An importer whose CBAM goods total no more than 50 tonnes net mass in a calendar year is exempt. The 50 tonnes are cumulative across iron and steel, aluminium, cement and fertilisers, not per consignment.
- Certificates for 2026 imports go on sale from 1 February 2027 and are surrendered with the annual declaration by 30 September 2027.
The actual-emissions lever
Most of a cement's emissions come from making the clinker in it: calcining limestone and firing the kiln. A plant with a lower clinker share or cleaner kiln fuel can sit well below its country's default, mark-up included. You can only use that lower figure with the plant's verified installation data.
To collect the figures, send the producer the supplier emissions questionnaire. How defaults and verified data compare is in CBAM default values explained.