CBAM default values for CN 2507: Kaolin and other kaolinic clays (calcined clay)
These are the official EU default values (specific embedded emissions, tCO₂e per tonne of product) for every CN code under heading 2507, by country of origin — 7 countries, as published in Implementing Regulation (EU) 2025/2621 and corrected by Implementing Regulation (EU) 2026/1740 (retroactive to 1 January 2026). Importers use them whenever verified installation data is not available.
- Sector: Cement. Direct and indirect emissions both count; the default value is their total.
- Mark-up on default values: 10% in 2026, 20% in 2027, 30% from 2028 — added to the values below when you declare on defaults.
- Free allocation: for 2026 you surrender certificates for embedded emissions minus the CBAM benchmark × 97.5% (Art. 31, Reg (EU) 2023/956; Reg (EU) 2025/2620). The benchmark follows the production route shown in the table.
What 2026 costs on CN 2507008080: worked examples
1,000 tonnes of CN 2507008080 (Calcined clay), on the official default value with the 10% mark-up, at the published certificate price of €82.32/tCO₂e. You surrender is the 2026 obligation after the free allocation adjustment; full exposure is the same shipment once free allocation has gone (2034).
| Origin | SEE used (t/t) | Embedded tCO₂e | You surrender for 2026 | Full exposure | |
|---|---|---|---|---|---|
| China | 0.352 | 352 | €0 | €28,977 | Check yours → |
Default values by CN code and country
Values in tCO₂e per tonne, before the mark-up. Direct and indirect are shown separately. “Route” is the production route behind the default, which decides the benchmark used for free allocation.
CN 2507008080 — Calcined clay
| Country of origin | Direct | Indirect | Default value | Route |
|---|---|---|---|---|
| Angola | 0.22 | 0.04 | 0.25 | |
| Cameroon | 0.18 | 0.08 | 0.26 | |
| Canada | 0.21 | 0.03 | 0.24 | |
| China | 0.21 | 0.11 | 0.32 | |
| Ghana | 0.18 | 0.1 | 0.28 | |
| Peru | 0.23 | 0.05 | 0.28 | |
| United States | 0.22 | 0.09 | 0.31 | |
| All other countries and territories | 0.21 | 0.07 | 0.28 | |
| Unknown origin (Annex IV, highest value) | – | – | 0.32 |
Questions about CN 2507
What is the CBAM default value for CN 2507008080 from China?
The official EU default value for CN 2507008080 (Calcined clay) from China is 0.32 tCO2e per tonne before the mark-up; with the 10.0% mark-up for 2026 it is 0.352 tCO2e per tonne. On 1,000 t that is about €0 of 2026 certificates to surrender at the published price (€82.32/t).
Which emissions count for CN 2507 under CBAM?
Direct and indirect emissions count for cement goods: the default value is the total of both.
How much mark-up is added to the CBAM default values for CN 2507?
The default value carries a regulatory mark-up of 10% in 2026, 20% in 2027 and 30% from 2028 (Implementing Regulation (EU) 2025/2621). Verified actual emissions from the installation replace the default and carry no mark-up.
How do I use actual emissions instead of the default value for CN 2507?
Ask the producing installation for its specific embedded emissions, calculated under the EU method and checked by an accredited CBAM verifier. Until then the default value for the country of origin applies.
Replace the default with verified data
Default values are a conservative fallback, not a measurement of any plant. Verified actual emissions from your supplier's installation remove the mark-up and usually lower the bill. CBAM Compliance invites your suppliers in their language, computes their figure with the official method, and produces registry-ready QReport XML. See your full exposure or read how default values work.