What are the default embedded emissions for CN code 2523 10 00?

The default embedded emissions for 2523 10 00 (White clinker) are 1.3700 tCO₂e/t, comprising 1.3200 tCO₂e/t direct and 0.0600 tCO₂e/t indirect emissions. Source: EU 2025/2621.

What is the CBAM certificate cost for 2523 10 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 2523 10 00 is €103.13 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 2523 10 00?

Yes. The European Commission has published country-specific default embedded emissions for 2523 10 00 covering 102 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Cement

2523 10 00 — White clinker

EU 2025/2621 · tCO₂e/t

Default emissions

1.3700

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€103.13

per tonne (default value)

Default embedded emissions

Applies to imports from all countries not listed separately below. Source: EU 2025/2621, Annex III — Other Countries and Territories.

Component	Value (tCO₂e/t)
Direct emissions	1.3200
Indirect emissions	0.0600
Total embedded emissions	1.3700

Mark-up values (pre-calculated)

2026: 1.5070 2027: 1.6440 2028+: 1.7810

Production route: (B)

Country-specific embedded emissions

Where the Commission has published country-specific default values, those apply instead of the general default above. 102 countries covered.

Country	Direct	Indirect	Total (tCO₂e/t)
Albania (A)	0.8700	0.0000	0.8700
Algeria (B)	1.2900	0.0600	1.3400
Algeria (A)	1.2400	0.0400	1.2800
Angola (A)	1.2400	0.0200	1.2600
Argentina (A)	0.8700	0.0300	0.9000
Armenia (A)	1.3600	0.0100	1.3700
Australia (A)	1.3800	0.0400	1.4200
Azerbaijan (A)	0.8700	0.0300	0.8900
Bangladesh (A)	1.3600	0.0300	1.3900
Belarus (A)	1.3400	0.0300	1.3700
Benin (A)	0.8600	0.0400	0.9000
Bolivia (A)	0.8700	0.0300	0.9000
Bosnia and Herzegovina (A)	0.8600	0.0600	0.9200
Cambodia (A)	0.8700	0.0300	0.9000
Cameroon (B)	1.2800	0.0200	1.2900
Chile (A)	0.8700	0.0500	0.9200
China (B)	1.2400	0.0600	1.3000
China (A)	1.3500	0.0400	1.3900
Colombia (A)	0.8500	0.0000	0.8500
Congo (A)	0.8500	0.0400	0.8900
Cuba (B)	1.3200	0.0700	1.4000
Cuba (A)	1.0900	0.0500	1.1400
Democratic Republic of the Cong (A)	1.2400	0.0000	1.2500
Dominican Republic (A)	1.0300	0.0500	1.0700
Ecuador (A)	1.0900	0.0100	1.1100
Egypt (B)	1.2900	0.0400	1.3300
Egypt (A)	1.2400	0.0300	1.2700
El Salvador (A)	0.8700	0.0400	0.9100
Eritrea (A)	0.8500	0.0600	0.9100
Ethiopia (A)	0.8500	0.0000	0.8500
Gabon (A)	1.2400	0.0400	1.2800
Georgia (A)	1.3600	0.0100	1.3600
Ghana (A)	0.8500	0.0300	0.8800
Guatemala (A)	0.8700	0.0700	0.9400
Haiti (A)	1.0900	0.0600	1.1600
Honduras (A)	0.8700	0.0400	0.9100
Hong Kong (A)	0.8700	0.0500	0.9100
India (B)	1.3500	0.0700	1.4100
India (A)	1.3900	0.0500	1.4400
Iran (B)	1.3200	0.0500	1.3800
Iraq (A)	1.2800	0.0500	1.3300
Israel (A)	1.2800	0.0300	1.3100
Jamaica (A)	1.0900	0.0500	1.1300
Japan (A)	0.8200	0.0300	0.8500
Jordan (B)	1.2900	0.0400	1.3300
Kazakhstan (A)	1.3500	0.0400	1.3900
Kuwait (A)	0.8300	0.0400	0.8700
Kyrgyzstan (A)	1.3600	0.0000	1.3600
Lebanon (B)	1.2900	0.0700	1.3600
Lebanon (A)	0.8300	0.0500	0.8800
Libya (A)	0.8300	0.0400	0.8700
Madagascar (A)	0.8500	0.0600	0.9000
Malaysia (B)	1.2900	0.0600	1.3400
Malaysia (A)	1.3600	0.0300	1.3800
Moldova (A)	1.3400	0.0400	1.3800
Mongolia (A)	1.3600	0.0700	1.4300
Namibia (A)	0.8800	0.0000	0.8800
New Zealand (A)	0.8700	0.0100	0.8800
Nicaragua (A)	1.2400	0.0800	1.3200
Nigeria (A)	1.2400	0.0300	1.2800
North Korea (A)	1.3600	0.0400	1.3900
North Macedonia (A)	0.8500	0.0500	0.9100
Oman (A)	0.8300	0.0300	0.8600
Pakistan (B)	1.2500	0.0400	1.2900
Pakistan (A)	1.2800	0.0200	1.3000
Papua New Guinea (A)	0.8700	0.0200	0.8900
Paraguay (A)	0.9100	0.0000	0.9100
Peru (B)	1.2900	0.0200	1.3100
Peru (A)	1.0900	0.0200	1.1100
Philippines (A)	1.3300	0.0500	1.3800
Qatar (A)	0.8300	0.0300	0.8600
Russia (B)	1.3300	0.0400	1.3600
Russia (A)	1.3300	0.0300	1.3600
Rwanda (A)	0.8500	0.0300	0.8800
Senegal (A)	1.2400	0.0500	1.3000
Serbia (A)	1.3300	0.0600	1.3800
South Korea	1.1900	0.0400	1.2300
South Korea (A)	0.8800	0.0300	0.9200
Sri Lanka (A)	0.8700	0.0400	0.9000
Sudan (A)	0.8500	0.0200	0.8700
Syria (A)	1.2800	0.0500	1.3300
Taiwan (A)	0.8300	0.0400	0.8600
Tajikistan (A)	1.3600	0.0000	1.3600
Tanzania (A)	0.8500	0.0300	0.8800
Togo (A)	0.8500	0.0300	0.8800
Trinidad and Tobago (A)	0.8700	0.0400	0.9100
Tunisia (B)	1.2900	0.0500	1.3300
Tunisia (A)	0.8500	0.0300	0.8800
Turkmenistan (A)	1.3600	0.0500	1.4000
Uganda (A)	0.9500	0.0100	0.9500
Ukraine (A)	1.3400	0.0300	1.3700
United Arab Emirates (B)	1.2900	0.0500	1.3400
United Arab Emirates (A)	0.8300	0.0400	0.8600
United Kingdom (A)	0.9300	0.0200	0.9500
United States (B)	1.3200	0.0500	1.3700
United States (A)	1.1600	0.0300	1.1900
Uruguay (A)	1.0900	0.0100	1.1000
Uzbekistan (A)	1.3600	0.0300	1.3900
Venezuela (B)	1.3200	0.0300	1.3400
Venezuela (A)	1.0800	0.0200	1.1000
Yemen (A)	1.2800	0.0500	1.3300
Zimbabwe (A)	1.2400	0.0400	1.2900

CBAM compliance context

CN code 2523 10 00 falls within the Cement sector under the Carbon Border Adjustment Mechanism. From January 2026, EU importers of goods under this CN code must surrender CBAM certificates to cover the embedded emissions of each tonne imported.

The first CBAM declaration covering 2026 imports is due 31 May 2027. Importers without an authorised CBAM declarant status will not be able to import goods in scope.

Default embedded emissions values are set by EU 2025/2621. Where actual monitored emissions are lower and can be verified, importers may use those instead — but must demonstrate compliance under the implementing regulation.

First declaration deadline: 31 May 2027

Covers all CBAM goods imported during the 2026 calendar year. Declarant authorisation must be in place before importing.

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