UK CBAM default values for CN 2523: Portland cement, aluminous cement, other hydraulic cements; cement clinker
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 2523, exactly as HM Treasury's default-values force-of-law notice publishes them (2026-10-16). One value per code for every country of origin, in force from 1 January 2027 to 31 December 2028; per-country values follow from 2029. Importers use them when verified actual emissions are not available.
- Sector: Cement. Only direct emissions are charged under UK CBAM.
- Mark-up: already included in the published values (10% for this sector) — nothing is added on top.
- The charge: embodied emissions × the UK CBAM rate for cement in the quarter of import, minus any carbon price relief. No certificates; the rate already reflects UK ETS free allocation.
What UK CBAM costs on CN 25231000: worked example
1,000 tonnes of CN 25231000, imported in 2027-Q1, on the UK default value, at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £8.78/tCO₂e for cement.
| tCO₂e per tonne | Embodied tCO₂e | UK CBAM charge | |
|---|---|---|---|
| UK default value (mark-up included) | 1.433 | 1,433 | £12,582 |
| Same emissions without the mark-up (verified data) | 1.3027 | 1,303 | £11,438 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 25231000 | Cement clinkers | 1.433 |
| 25232100 | White Portland cement, whether or not artificially coloured | 1.425 |
| 25232900 | Portland cement (excluding white, whether or not artificially coloured) | 1.375 |
| 25233000 | Aluminous cement | 2.075 |
| 25239000 | Cement, whether or not coloured (excluding Portland cement and aluminous cement) | 1.441 |
Questions about CN 2523
What is the UK CBAM default value for CN 25231000?
1.433 tCO2e per tonne of product for every country of origin, from 1 January 2027 to 31 December 2028 (HM Treasury's default-values force-of-law notice). The 10% mark-up is already included.
What does UK CBAM cost on 1,000 t of CN 25231000?
On the UK default value, 1,000 t of CN 25231000 embodies 1,433 tCO2e; at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £8.78 per tCO2e the charge is about £12,582. Verified actual data without the mark-up would be about £11,438.
Which emissions count under UK CBAM for CN 2523?
Direct emissions embodied in the goods, including those of CBAM precursors. Indirect emissions from electricity are not charged under UK CBAM.
Can I use actual emissions instead of the UK default value?
Yes: verified actual emissions from the producing installation replace the default (and its mark-up). The verifier must be accredited to ISO/IEC 17029 and ISO 14065 by a member of the Global ACI.