Cement under CBAM: CN codes in Annex I
Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, contains the table "Cement" for cement. The CN codes from that table are in the list below. Greenhouse gas the act lists for these entries: carbon dioxide (CO2). The sector is not excluded from the Article 2a de minimis threshold: the exclusion in Article 2a(4) covers only electricity and hydrogen. The threshold is 50 t of net mass per calendar year, for goods under all of the importer's CN codes together.to be confirmed by an expert
This page quotes the text of the act. It is not an assessment of whether specific goods are covered by CBAM: that depends on the full CN code of the goods, the exceptions in Annex I and, for an "ex" entry, the description of the goods.
Entries in Annex I
- ex 2507 00 80
Other kaolinic clays except non-calcined kaolinic clays
Greenhouse gas in the act: Carbon dioxide
An "ex" entry: it covers only the part of the goods under this code described in the act. The CN code alone does not decide it.
- 2523 10 00
Cement clinkers
Greenhouse gas in the act: Carbon dioxide
- 2523 21 00
White Portland cement, whether or not artificially coloured
Greenhouse gas in the act: Carbon dioxide
- 2523 29 00
Other Portland cement
Greenhouse gas in the act: Carbon dioxide
- 2523 30 00
Aluminous cement
Greenhouse gas in the act: Carbon dioxide
- 2523 90 00
Other hydraulic cements
Greenhouse gas in the act: Carbon dioxide
… this Regulation shall apply to goods falling under the Combined Nomenclature ('CN') codes set out in the following table. The CN codes shall be those under Regulation (EEC) No 2658/87.De minimis thresholdto be confirmed by an expert
In short: Article 2a(1) and Annex VII, point 1 set the threshold and how it is counted, Article 2a(2) the effect of exceeding it, Article 2a(4) the exclusion of electricity and hydrogen. The full quotes are collapsed below.
An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the "single mass-based threshold"). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year.The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.This Article shall not apply to imports of electricity or hydrogen.The mass is counted in total for all of the importer's CBAM goods in the year, not per sector. Calculate it in the calculator for the masses you have classified yourself. Threshold calculator
Annex II: direct emissionsto be confirmed by an expert
No entry of this sector is listed in Annex II ("List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)").
Check the sanctions status of a CN code
Other CBAM sectors
Frequently asked questions
Which CN codes for cement does CBAM Annex I list?
Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, lists the following CN codes for cement (table "Cement"): ex 2507 00 80, 2523 10 00, 2523 21 00, 2523 29 00, 2523 30 00, 2523 90 00. This is the text of the act, not an assessment of specific goods.
Does the 50 t de minimis threshold apply to cement?
The sector is not excluded from the Article 2a de minimis threshold: the exclusion in Article 2a(4) covers only electricity and hydrogen. The threshold is 50 t of net mass per calendar year, for goods under all of the importer's CN codes together.
Which greenhouse gases does CBAM list for cement?
Greenhouse gas the act lists for these entries: carbon dioxide (CO2).
Does CBAM Annex II cover cement?
No entry of this sector is listed in Annex II ("List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)").
Source: Regulation (EU) 2023/956, Annexes I and II, consolidated version of 20/10/2025, text retrieved from the EU Publications Office repository on 02/10/2026. Text on EUR-Lex
Informational page, not legal or customs advice. The consolidated version has no legal effect; the text published in the Official Journal of the EU is binding.