CBAM default value for CN 2523 90 00 90 from Ukraine
Other hydraulic cements including grey hydraulic cements (cement)
EU default value
1.32
t CO2e per tonne, before mark-up
Used in 2026 (incl. 10% mark-up)
1.452
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
€60 to €129
at €75/t CO2
What it means for your EU buyer
When an EU importer brings in this product from Ukraine without verified emissions data from the producer, it must use the EU default value above, plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028. The free allocation deducted from the importer's obligation shrinks every year and ends in 2034, so the cost per tonne rises each year even though the default stays the same.
| Import year | Default incl. mark-up | Free allocation deducted | Certificates per tonne | Cost per tonne at €75 |
|---|---|---|---|---|
| 2026 | 1.452 | -0.649 | 0.803 | €60 |
| 2027 | 1.584 | -0.633 | 0.951 | €71 |
| 2028 | 1.716 | -0.599 | 1.117 | €84 |
| 2029 | 1.716 | -0.516 | 1.2 | €90 |
| 2030 | 1.716 | -0.343 | 1.373 | €103 |
| 2031 | 1.716 | -0.26 | 1.456 | €109 |
| 2032 | 1.716 | -0.176 | 1.54 | €115 |
| 2033 | 1.716 | -0.093 | 1.623 | €122 |
| 2034 | 1.716 | -0 | 1.716 | €129 |
How to report a lower figure
For this sector both direct emissions and the emissions of the electricity used count towards the embedded emissions. Many producers, especially processors that buy in their steel or aluminium, come in well below the default. Your actual figure can replace the default once an EU-accredited verifier has checked it.
Related products under heading 2523
- CN 2523 10 00 90 Other clinker including grey clinker: 1.37
- CN 2523 29 00 Grey Portland cement: 1.38
Default values: Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026). Benchmarks: Implementing Regulation (EU) 2025/2620, Annex section 5, Column B (Commission file v1, 6 Feb 2025). Cross-sectoral correction factor taken as 1; carbon prices paid outside the EU are not deducted. Indicative only, not legal or customs advice. See the disclaimer.