CBAM and the cement sector

How CBAM applies to imports of cement goods — which CN groups fall within scope under Annex I, what to check first, and the CBAM tools that help you prepare. Informational only, not legal, tax, or customs advice.

Last updated: 2026-07-03 · Sources: Regulation (EU) 2023/956 (consolidated text) · Regulation (EU) 2025/2083 · EC DG TAXUD — Carbon Border Adjustment Mechanism

Who it matters for

EU importers of cement and clinker, their customs brokers, and advisers — including cement producers, distributors, and construction-materials importers.

Covered goods in this sector

The CN groups below are the cement entries listed in Annex I of the consolidated regulation, drawn from the same reviewed dataset as the goods checker. Annex I mixes whole chapters, headings, and specific codes, so always confirm your exact 8-digit CN code with the goods checker.

• ex 2507 00 80Other kaolinic clays except non-calcined kaolinic clays
• 2523 10 00Cement clinkers
• 2523 21 00White Portland cement, whether or not artificially coloured
• 2523 29 00Other Portland cement
• 2523 30 00Aluminous cement
• 2523 90 00Other hydraulic cements

What to check first

• Confirm which cement products fall within CBAM scope: the sector covers cement clinkers, the Portland and aluminous cements, and other hydraulic cements, together with one 'ex' entry for certain kaolinic clays where only the goods matching the description are covered.
• Check the exact CN code for each product with the goods checker, paying particular attention to the 'ex' entry so a partial-coverage line is not read as fully in or out.
• Start gathering embedded-emissions data from your clinker and cement suppliers early.
• Estimate your cumulative annual net mass to see whether the 50-tonne de-minimis threshold could be relevant to your imports.
• Put the key 2026–2027 CBAM dates on your internal calendar so nothing is left to the last quarter.