Annex I Sector Guide

EU CBAM Compliance for Cement & Clinker Exporters

Master kiln calcination process chemistry, clinker precursor accounting (Annex III §3.1), and statutory default mark-ups (+10% in 2026, +20% in 2027, +30% in 2028) under Commission Implementing Regulation (EU) 2025/2621.

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Kiln Process & Calcination BoundariesIR 2025/2621
  • Process Emissions (Scope 1): Raw meal calcination reaction releasing chemical CO2 from calcium carbonate and magnesium carbonate.
  • Combustion Emissions (Scope 1): Burning of petcoke, coal, alternative waste fuels, and biomass in the rotary kiln precalciner.
  • Grinding & Blending: Electricity consumed in raw mill grinding, clinker cooler fans, and finished cement ball mills (Scope 2).
Clinker Precursor Rule (Annex III §3.1)Mandatory Precursor

For all blended cements (Ordinary Portland, Portland Pozzolana, Portland Slag), the clinker-to-cement ratio (clinker factor) determines embedded carbon:

CN 2523 10 00 (Cement Clinker)Granulated Blast Furnace SlagFly Ash & PozzolanaCalcined Clay (LC3)
Low-Carbon Opportunity: Blended cements with low clinker factors (e.g. 60% clinker + 40% slag/pozzolana) achieve massive savings against the statutory baseline.
Covered Cement & Clinker Combined Nomenclature (CN) LinesTariff Directory

Select any CN code below to inspect its dedicated regulatory reference dossier with statutory gazette values and country comparison benchmarks.

CN CodeCommodity DescriptionApplicable EU Routes2026 Statutory DefaultDossier Link
CN 252310Cement ClinkersRoute STANDARD (Direct Calcination & Kiln Fuel)0.803 tCO₂e/tView Dossier →
CN 252321White Portland Cement, whether or not artificially colouredRoute STANDARD0.924 tCO₂e/tView Dossier →
CN 252329Other Portland Cement (Ordinary Portland Cement / Pozzolana)Route STANDARD0.748 tCO₂e/tView Dossier →
CN 252330Aluminous CementRoute STANDARD0.858 tCO₂e/tView Dossier →
CN 252390Other Hydraulic Cements (Slag Cement, Super Sulphated Cement)Route STANDARD0.682 tCO₂e/tView Dossier →
CN 25070080Other Kaolinic Clays (Calcined Clays for Low-Carbon Cements)Route STANDARD0.418 tCO₂e/tView Dossier →

Exporting cement or clinker to the European Union?

Replace penal statutory defaults with verified Specific Embedded Emissions (SEE) from your kiln. Model your plant's exposure or start your 48-hour onboarding audit today.

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