CBAM adds no fixed per-tonne figure; the cost of cement exported to the EU is a formula: embedded emissions per tonne, times the payable share for the import year, times the EU ETS certificate price, less any recognised origin carbon price. Cement counts direct plus indirect emissions, so grinding electricity is included.
The CBAM cost formula for cement
The cost of a cement consignment entering the European Union is not a headline number but the product of cited components, less one deduction:
- Embedded emissions per tonne, either verified actual installation data or the country of origin default value carrying its mark-up.
- The payable share for the import year, rising from 2.5 percent in 2026 to 100 percent by 2034.
- The EU ETS certificate price, a Q1 2026 average of EUR 75.36 per tonne of CO2e.
- Less any carbon price paid at origin that the EU recognises.
Cement is priced on direct plus indirect emissions, so the kiln process and fuel are counted alongside the electricity used mainly for grinding. Clinker carries the bulk of the embedded carbon. India’s Carbon Credit Trading Scheme is not yet EU recognised, so no origin deduction currently applies to an Indian position.
India cement default values in 2026
Where verified data is absent, the country of origin default applies, marked up 10 percent in 2026, 20 percent in 2027 and 30 percent from 2028. The India base totals combine direct and indirect emissions.
| Product | Representative CN | Base total (tCO2e/t) | 2026 value (x1.10) |
|---|---|---|---|
| Grey cement clinker | CN 2523 10 00 | 1.44 | 1.58 |
| Grey Portland cement | CN 2523 29 00 | 1.48 | 1.63 |
| Aluminous cement | CN 2523 30 00 | 2.29 | 2.52 |
These India totals are specific to the country of origin, so the set differs elsewhere. A lower clinker factor lowers the figure. Verified actual data usually lands below the marked-up default and lowers the cost, because the default is a deliberately conservative estimate.
Turning the formula into a figure
Because no single per-tonne euro figure fits every plant, product and import year, an actual estimate needs the specific volume, cement type and year run through the formula above. The CBAM cost calculator models the certificate bill product by product and year by year, and the CBAM guide sets out the reporting mechanism behind it. A CBAM consulting service prepares installation data for verification by an accredited verifier, replacing the conservative default with the plant’s real, usually lower, emissions.
Sources: Regulation (EU) 2023/956 · Implementing Regulation (EU) 2025/2621 · European Commission CBAM