CBAM goods · Cement · verified 2026-10-30

CN 2523 90 00 Other hydraulic cements — in EU CBAM

Imports under this code are CBAM goods. The importer, or their indirect customs representative, logs the embedded emissions from 1 January 2026.

2523 90 00 – Other hydraulic cements

Greenhouse gas: Carbon dioxide.

What the importer logs

• Embedded emissions per tonne of goods: direct and indirect emissions (electricity used in production).
• Actual installation data from the producer, through the CBAM Registry, or the Commission’s default values, which carry a mark-up.
• Any carbon price already paid in the country of origin, if you will deduct it.
• Certificates to surrender. Sales begin February 2027; the first annual declaration, for 2026 imports, is due 30 September 2027.

The 50-tonne threshold

Imports under this code count toward the single 50-tonne annual threshold for all CBAM goods. Above it you generally need authorised CBAM declarant status; below it, keep the mass records that show you stay under. Screen your volumes

Look up another code

CN, TARIC or HS code

Check

2 to 10 digits. Spaces and dots are fine. A 10-digit TARIC code is read as its 8-digit CN code.

Other cement codes in Annex I

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

Sources

• Regulation (EU) 2023/956, Annex I and II (consolidated 20.10.2025)
• CBAM 50-tonne mass threshold
• CBAM certificates and annual declaration

Not legal or customs advice. Tariff classification is binding only through your customs authority.