Guide
Importing cement and clinker from Türkiye: CBAM default values and supplier data
For EU importers buying cement or clinker produced in Türkiye, the corrected Annex I default values are product-specific, not a country average. Implementing Regulation (EU) 2025/2621 remains the default-values act; Implementing Regulation (EU) 2026/1740 replaced its Annex I. The corrected Türkiye worksheet distinguishes white clinker (2523 10 00 10) from other clinker including grey clinker (2523 10 00 90). Where an exact Türkiye product row has a true no-value marker, Annex I directs use of the corresponding Other Countries and Territories value. The comparator labels that official fallback rather than borrowing a neighbouring product row.
Last updated: 1 October 2026Sources: Regulation (EU) 2023/956Commission Implementing Regulation (EU) 2025/2621Commission Implementing Regulation (EU) 2026/1740 — corrected default valuesEuropean Commission — CBAM legislation and guidance
Who this guide is for
This guide is for EU importers, customs brokers, procurement teams, and advisers working with cement or clinker produced in Türkiye. It focuses on a practical data task: finding the exact official workbook row and understanding what the published cell does, or does not, contain.
The worksheet choice is source context only. It does not determine customs origin, country of production, product classification, or which value applies to a particular import.
Start with the exact product code and source row
CBAM goods scope comes from Annex I of Regulation (EU) 2023/956. The definitive default values are governed by Commission Implementing Regulation (EU) 2025/2621, with Annex I replaced by Implementing Regulation (EU) 2026/1740 and reflected in the Commission's corrected 6 August 2026 workbook. Start with the full code used in the import record, then match the country worksheet, exact product description, production route, and printed source row.
The corrected default-value source distinguishes calcined clay (2507 00 80 80), white clinker (2523 10 00 10), other clinker including grey clinker (2523 10 00 90), white hydraulic cement (2523 90 00 10), and other hydraulic cements including grey hydraulic cements (2523 90 00 90). Do not replace these TARIC rows with an older broad eight-digit parent code when comparing default values. Final customs classification must be checked with appropriate customs expertise and official classification sources; this guide is not a classification decision.
What a Türkiye no-value marker means
The corrected Türkiye table has true no-value markers for several cement and clinker products, including the separate white and other-clinker rows. A marker is not zero. For the exact product code, Annex I directs selection of the corresponding official Other Countries and Territories default value. This is an official fallback, not permission to borrow a neighbouring product, production route, or country average.
A structural ‘see below’ entry is different: it points to more specific rows beneath it. The comparator does not calculate a value for that heading. Select the specific product row instead; it cannot trigger fallback merely because the heading itself is nonnumeric.
Where supplier data fits
The CBAM rules distinguish between actual embedded-emissions data and official default values. When you have a supplier-reported total intensity, record the value together with the supplier, goods line, period, unit, and supporting reference so it can be reviewed on a comparable basis.
CBAM Pulse does not verify or convert the supplier value and does not decide whether it is sufficient. If information is missing, the supplier request template can produce a copy-and-paste starting draft; you review and send it through your own process.
How to use the comparison without guessing
Open the default-value comparison to choose the Türkiye worksheet and an exact product row. It shows the official corrected Annex I base and a CBAM Pulse calculated year figure from the Annex I mark-up rule; the year figure is not a separately Commission-published value or a CBAM Registry output. For a true no-value marker, it labels the exact-code official fallback and shows provenance from Other Countries and Territories. For a ‘see below’ heading, no value is calculated: choose a more specific row.
Where the selected official value and a comparable supplier-reported total are available, the tool can show the difference and an optional indicative cost view. It remains a comparison, not an applicability decision or a final certificate-cost calculation.
A practical sequence
Use the existing tools in this order so each step has a clear job:
- Check the full CN code against the reviewed Annex I snapshot.
- Open the default-value comparison and match the exact Türkiye cement or clinker source row.
- Check whether a true no-value marker uses the labelled official fallback; if the row says ‘see below’, select a more specific row instead.
- Compare a supplier-reported total only when it is prepared on a comparable basis.
- Use the cost calculator for an indicative planning view once you have a usable emissions-intensity input.
- Use the supplier request template when emissions data or supporting references are missing.