What are the default embedded emissions for CN code 2523 29 00?

The default embedded emissions for 2523 29 00 (Grey Portland cement) are 1.4400 tCO₂e/t, comprising 1.3600 tCO₂e/t direct and 0.0800 tCO₂e/t indirect emissions. Source: EU 2025/2621.

What is the CBAM certificate cost for 2523 29 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 2523 29 00 is €108.40 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 2523 29 00?

Yes. The European Commission has published country-specific default embedded emissions for 2523 29 00 covering 88 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Cement

2523 29 00 — Grey Portland cement

EU 2025/2621 · tCO₂e/t

Default emissions

1.4400

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€108.40

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	1.3600
Indirect emissions	0.0800
Total embedded emissions	1.4400

Mark-up values (pre-calculated)

2026: 1.5840 2027: 1.7280 2028+: 1.8720

Country-specific embedded emissions

Where the Commission has published country-specific default values, those apply instead of the general default above. 88 countries covered.

Country	Direct	Indirect	Total (tCO₂e/t)
Albania	0.9000	0.0300	0.9300
Algeria	1.2300	0.0600	1.3000
Angola	1.2400	0.0300	1.2700
Argentina	0.8700	0.0500	0.9200
Armenia	1.3200	0.0200	1.3500
Australia	1.1000	0.0700	1.1700
Azerbaijan	0.8900	0.0500	0.9400
Bangladesh	1.2100	0.0600	1.2700
Belarus	1.3400	0.0500	1.3900
Benin	0.9200	0.0700	0.9900
Bolivia	0.8700	0.0600	0.9300
Bosnia and Herzegovina	0.8800	0.1000	0.9800
Brazil	1.0400	0.0700	1.1100
Cambodia	0.8700	0.0600	0.9200
Chile	0.9400	0.0700	1.0100
China	1.3500	0.0700	1.4200
Colombia	0.8500	0.0000	0.8600
Congo	0.8500	0.0700	0.9300
Côte d'Ivoire	1.1300	0.0500	1.1800
Cuba	1.0900	0.0900	1.1800
Democratic Republic of the Cong	1.2400	0.0100	1.2500
Dominican Republic	1.0400	0.0800	1.1200
Ecuador	1.0900	0.0200	1.1100
Egypt	1.2400	0.0500	1.2900
El Salvador	0.8700	0.0700	0.9400
Eritrea	0.8500	0.1100	0.9600
Eswatini	1.1700	0.0800	1.2500
Ethiopia	0.8500	0.0000	0.8500
Gabon	1.1300	0.0600	1.1900
Georgia	1.1900	0.0200	1.2000
Ghana	1.0500	0.0500	1.1000
Guatemala	0.8700	0.1100	0.9800
Haiti	1.1100	0.1000	1.2000
Honduras	0.8800	0.0700	0.9400
Hong Kong	0.9000	0.0800	0.9800
India	1.3900	0.0900	1.4800
Iraq	1.2600	0.0900	1.3500
Israel	1.2600	0.0600	1.3200
Jamaica	1.0900	0.0800	1.1700
Japan	0.8300	0.0600	0.8900
Kazakhstan	1.3500	0.0700	1.4200
Kuwait	0.9500	0.0800	1.0300
Kyrgyzstan	1.3600	0.0100	1.3600
Lebanon	0.8300	0.1000	0.9300
Libya	0.8300	0.0900	0.9100
Madagascar	0.8600	0.1000	0.9500
Malaysia	1.3500	0.0500	1.4000
Moldova	1.3400	0.0700	1.4100
Mongolia	1.3600	0.1300	1.4900
Namibia	0.8800	0.0100	0.8900
New Zealand	0.8900	0.0300	0.9200
Nicaragua	1.2200	0.1300	1.3500
Nigeria	1.2400	0.0500	1.3000
North Korea	1.3600	0.0700	1.4200
North Macedonia	0.8700	0.0900	0.9600
Oman	0.8600	0.0600	0.9200
Pakistan	1.2800	0.0500	1.3200
Papua New Guinea	0.8900	0.0400	0.9400
Paraguay	0.9100	0.0000	0.9100
Peru	1.0700	0.0300	1.1100
Philippines	1.2700	0.0900	1.3600
Qatar	0.8500	0.0600	0.9100
Russia	1.3300	0.0500	1.3800
Rwanda	0.8700	0.0500	0.9100
Senegal	1.2300	0.0900	1.3200
Serbia	1.3100	0.1000	1.4100
Singapore	1.0300	0.0600	1.0900
South Korea	0.8900	0.0600	0.9400
Sri Lanka	1.0000	0.0600	1.0600
Sudan	0.8600	0.0400	0.9000
Suriname	1.1800	0.0600	1.2400
Syria	1.2800	0.1000	1.3800
Taiwan	0.8300	0.0700	0.8900
Tajikistan	1.3600	0.0100	1.3600
Tanzania	0.8500	0.0500	0.9000
Togo	0.9500	0.0600	1.0000
Tunisia	0.8600	0.0600	0.9100
Turkmenistan	1.3600	0.0900	1.4400
Uganda	0.9900	0.0200	1.0100
Ukraine	1.3400	0.0500	1.3800
United Arab Emirates	0.8400	0.0700	0.9000
United Kingdom	0.9400	0.0400	0.9800
United States	1.1600	0.0600	1.2100
Uruguay	1.0900	0.0200	1.1100
Uzbekistan	1.3600	0.0600	1.4100
Venezuela	1.0800	0.0300	1.1100
Yemen	1.2400	0.0900	1.3300
Zimbabwe	1.2400	0.0700	1.3100

CBAM compliance context

CN code 2523 29 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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