Cement · CBAM
CBAM default values for CN 2523
White clinker
Example: for 2523100010 made in India, the default value is 1.41 tCO2e per tonne, 1.692 with the 2027 mark-up, or about €139.29 per tonne at the latest certificate price, before deductions.
CN codes under 2523
| CN code | Description |
|---|---|
2523100010 | White clinker |
2523100090 | Other clinker including grey clinker |
25232100 | White Portland cement |
25232900 | Grey Portland cement |
25233000 | Aluminous cement |
2523900010 | White hydraulic cement |
2523900090 | Other hydraulic cements including grey hydraulic cements |
Default values by country
Total embedded emissions in tCO2e per tonne of good, shown as a range across the CN codes above. The mark-up for this sector is 10 % in 2026, 20 % in 2027, 30 % in 2028 and later. A * means at least one code uses the "Other countries and territories" value, as the regulation requires when a country has no value of its own.
| Country | Default value | 2026 with mark-up | 2027 with mark-up | 2028+ with mark-up |
|---|---|---|---|---|
| Albania * | 0.87–2.03 | 0.957–2.233 | 1.044–2.436 | 1.131–2.639 |
| Algeria * | 1.24–2.03 | 1.364–2.233 | 1.488–2.436 | 1.612–2.639 |
| Angola * | 1.22–2.03 | 1.342–2.233 | 1.464–2.436 | 1.586–2.639 |
| Argentina * | 0.9–2.03 | 0.99–2.233 | 1.08–2.436 | 1.17–2.639 |
| Armenia * | 1.28–2.03 | 1.408–2.233 | 1.536–2.436 | 1.664–2.639 |
| Australia * | 1.12–2.03 | 1.232–2.233 | 1.344–2.436 | 1.456–2.639 |
| Azerbaijan * | 0.89–2.03 | 0.979–2.233 | 1.068–2.436 | 1.157–2.639 |
| Bahrain * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Bangladesh * | 1.21–2.03 | 1.331–2.233 | 1.452–2.436 | 1.573–2.639 |
| Belarus * | 1.33–2.03 | 1.463–2.233 | 1.596–2.436 | 1.729–2.639 |
| Benin * | 0.9–2.03 | 0.99–2.233 | 1.08–2.436 | 1.17–2.639 |
| Bolivia * | 0.89–2.03 | 0.979–2.233 | 1.068–2.436 | 1.157–2.639 |
| Bosnia and Herzegovina * | 0.92–2.03 | 1.012–2.233 | 1.104–2.436 | 1.196–2.639 |
| Brazil * | 1.34–1.98 | 1.474–2.178 | 1.608–2.376 | 1.742–2.574 |
| Brunei * | 1.11–2.03 | 1.221–2.233 | 1.332–2.436 | 1.443–2.639 |
| Cambodia * | 0.89–2.03 | 0.979–2.233 | 1.068–2.436 | 1.157–2.639 |
| Cameroon * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Canada * | 1.29–2.03 | 1.419–2.233 | 1.548–2.436 | 1.677–2.639 |
| Chile * | 0.92–2.03 | 1.012–2.233 | 1.104–2.436 | 1.196–2.639 |
| China | 1.3–2.18 | 1.43–2.398 | 1.56–2.616 | 1.69–2.834 |
| Colombia * | 1.11–2.03 | 1.221–2.233 | 1.332–2.436 | 1.443–2.639 |
| Congo * | 0.89–2.03 | 0.979–2.233 | 1.068–2.436 | 1.157–2.639 |
| Congo, Democratic Republic of * | 1.25–2.03 | 1.375–2.233 | 1.5–2.436 | 1.625–2.639 |
| Costa Rica * | 0.82–2.03 | 0.902–2.233 | 0.984–2.436 | 1.066–2.639 |
| Cuba * | 1.14–2.03 | 1.254–2.233 | 1.368–2.436 | 1.482–2.639 |
| Curaçao * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Dominican Republic * | 1.07–2.03 | 1.177–2.233 | 1.284–2.436 | 1.391–2.639 |
| Ecuador * | 1.07–2.03 | 1.177–2.233 | 1.284–2.436 | 1.391–2.639 |
| Egypt * | 1.24–2.03 | 1.364–2.233 | 1.488–2.436 | 1.612–2.639 |
| El Salvador * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Equatorial Guinea * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Eritrea * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Eswatini * | 1.2–2.03 | 1.32–2.233 | 1.44–2.436 | 1.56–2.639 |
| Ethiopia * | 0.85–2.03 | 0.935–2.233 | 1.02–2.436 | 1.105–2.639 |
| Gabon * | 1.14–2.03 | 1.254–2.233 | 1.368–2.436 | 1.482–2.639 |
| Georgia * | 1.2–2.03 | 1.32–2.233 | 1.44–2.436 | 1.56–2.639 |
| Ghana * | 0.88–2.03 | 0.968–2.233 | 1.056–2.436 | 1.144–2.639 |
| Guatemala * | 0.94–2.03 | 1.034–2.233 | 1.128–2.436 | 1.222–2.639 |
| Haiti * | 1.15–2.03 | 1.265–2.233 | 1.38–2.436 | 1.495–2.639 |
| Honduras * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Hong Kong * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| India * | 1.37–2.29 | 1.507–2.519 | 1.644–2.748 | 1.781–2.977 |
| Indonesia * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Iran, Islamic Republic of * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Iraq * | 1.29–2.03 | 1.419–2.233 | 1.548–2.436 | 1.677–2.639 |
| Israel * | 1.26–2.03 | 1.386–2.233 | 1.512–2.436 | 1.638–2.639 |
| Ivory Coast * | 1.18–2.03 | 1.298–2.233 | 1.416–2.436 | 1.534–2.639 |
| Jamaica * | 1.12–2.03 | 1.232–2.233 | 1.344–2.436 | 1.456–2.639 |
| Japan * | 0.85–1.94 | 0.935–2.134 | 1.02–2.328 | 1.105–2.522 |
| Jordan * | 1.33–2.03 | 1.463–2.233 | 1.596–2.436 | 1.729–2.639 |
| Kazakhstan * | 1.35–2.03 | 1.485–2.233 | 1.62–2.436 | 1.755–2.639 |
| Kenya * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Korea, Republic of (South Korea) * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Kuwait * | 0.87–2.03 | 0.957–2.233 | 1.044–2.436 | 1.131–2.639 |
| Kyrgyzstan * | 1.3–2.03 | 1.43–2.233 | 1.56–2.436 | 1.69–2.639 |
| Laos * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Lebanon * | 0.88–2.03 | 0.968–2.233 | 1.056–2.436 | 1.144–2.639 |
| Liberia * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Libya * | 0.87–2.03 | 0.957–2.233 | 1.044–2.436 | 1.131–2.639 |
| Madagascar * | 1.27–2.03 | 1.397–2.233 | 1.524–2.436 | 1.651–2.639 |
| Malaysia * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Mali * | 0.9–2.03 | 0.99–2.233 | 1.08–2.436 | 1.17–2.639 |
| Mauritania * | 1.14–2.03 | 1.254–2.233 | 1.368–2.436 | 1.482–2.639 |
| Mauritius * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Mexico * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Moldova, Republic of * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Mongolia * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Montenegro * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Morocco * | 0.9–2.03 | 0.99–2.233 | 1.08–2.436 | 1.17–2.639 |
| Mozambique * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Myanmar * | 1.33–2.03 | 1.463–2.233 | 1.596–2.436 | 1.729–2.639 |
| Namibia * | 0.85–2.03 | 0.935–2.233 | 1.02–2.436 | 1.105–2.639 |
| Nepal * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| New Caledonia and dependencies * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| New Zealand * | 0.88–2.03 | 0.968–2.233 | 1.056–2.436 | 1.144–2.639 |
| Nicaragua * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Niger * | 1.29–2.03 | 1.419–2.233 | 1.548–2.436 | 1.677–2.639 |
| Nigeria * | 1.24–2.03 | 1.364–2.233 | 1.488–2.436 | 1.612–2.639 |
| North Korea (Democratic People’s Republic of Korea) * | 1.36–2.03 | 1.496–2.233 | 1.632–2.436 | 1.768–2.639 |
| North Macedonia * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Oman * | 0.86–2.03 | 0.946–2.233 | 1.032–2.436 | 1.118–2.639 |
| Pakistan * | 1.29–2.03 | 1.419–2.233 | 1.548–2.436 | 1.677–2.639 |
| Panama * | 0.89–2.03 | 0.979–2.233 | 1.068–2.436 | 1.157–2.639 |
| Papua New Guinea * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Paraguay * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Peru * | 1.06–2.03 | 1.166–2.233 | 1.272–2.436 | 1.378–2.639 |
| Philippines * | 1.3–2.03 | 1.43–2.233 | 1.56–2.436 | 1.69–2.639 |
| Qatar * | 0.86–2.03 | 0.946–2.233 | 1.032–2.436 | 1.118–2.639 |
| Russian Federation * | 1.36–2.03 | 1.496–2.233 | 1.632–2.436 | 1.768–2.639 |
| Rwanda * | 0.88–2.03 | 0.968–2.233 | 1.056–2.436 | 1.144–2.639 |
| Saudi Arabia * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Senegal * | 1.3–2.03 | 1.43–2.233 | 1.56–2.436 | 1.69–2.639 |
| Serbia * | 1.35–2.03 | 1.485–2.233 | 1.62–2.436 | 1.755–2.639 |
| Sierra Leone * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Singapore * | 1.05–2.03 | 1.155–2.233 | 1.26–2.436 | 1.365–2.639 |
| South Africa * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Sri Lanka * | 0.9–2.03 | 0.99–2.233 | 1.08–2.436 | 1.17–2.639 |
| Sudan * | 0.87–2.03 | 0.957–2.233 | 1.044–2.436 | 1.131–2.639 |
| Suriname * | 1.18–2.03 | 1.298–2.233 | 1.416–2.436 | 1.534–2.639 |
| Syria * | 1.32–2.03 | 1.452–2.233 | 1.584–2.436 | 1.716–2.639 |
| Taiwan * | 0.86–2.03 | 0.946–2.233 | 1.032–2.436 | 1.118–2.639 |
| Tajikistan * | 1.3–2.03 | 1.43–2.233 | 1.56–2.436 | 1.69–2.639 |
| Tanzania, United Republic of * | 0.86–2.03 | 0.946–2.233 | 1.032–2.436 | 1.118–2.639 |
| Thailand * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Togo * | 0.88–2.03 | 0.968–2.233 | 1.056–2.436 | 1.144–2.639 |
| Trinidad and Tobago * | 0.91–2.03 | 1.001–2.233 | 1.092–2.436 | 1.183–2.639 |
| Tunisia * | 0.88–2.03 | 0.968–2.233 | 1.056–2.436 | 1.144–2.639 |
| Türkiye * | 1.37–1.95 | 1.507–2.145 | 1.644–2.34 | 1.781–2.535 |
| Turkmenistan * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Uganda * | 0.95–2.03 | 1.045–2.233 | 1.14–2.436 | 1.235–2.639 |
| Ukraine * | 1.32–2.03 | 1.452–2.233 | 1.584–2.436 | 1.716–2.639 |
| United Arab Emirates * | 0.86–2.03 | 0.946–2.233 | 1.032–2.436 | 1.118–2.639 |
| United Kingdom * | 0.94–2.03 | 1.034–2.233 | 1.128–2.436 | 1.222–2.639 |
| United States | 1.16–1.94 | 1.276–2.134 | 1.392–2.328 | 1.508–2.522 |
| Uruguay * | 1.06–2.03 | 1.166–2.233 | 1.272–2.436 | 1.378–2.639 |
| Uzbekistan * | 1.35–2.03 | 1.485–2.233 | 1.62–2.436 | 1.755–2.639 |
| Venezuela * | 1.06–2.03 | 1.166–2.233 | 1.272–2.436 | 1.378–2.639 |
| Viet Nam * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Yemen * | 1.27–2.03 | 1.397–2.233 | 1.524–2.436 | 1.651–2.639 |
| Zambia * | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
| Zimbabwe * | 1.25–2.03 | 1.375–2.233 | 1.5–2.436 | 1.625–2.639 |
| Other countries and territories | 1.37–2.03 | 1.507–2.233 | 1.644–2.436 | 1.781–2.639 |
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Source: Commission Implementing Regulation (EU) 2025/2621, Annexes I and IV as replaced by Commission Implementing Regulation (EU) 2026/1740, published in the Official Journal on 31 July 2026 and applying from 1 January 2026 (official text). Certificate prices: European Commission. The mark-up figures are our arithmetic on the official totals; the binding figure is calculated in the EU's CBAM Registry. This is information, not legal or tax advice.