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CBAM default value for CN 2523 30 00 in every country

Aluminous cement

The EU published its own default value for this code for 6 countries. Goods from any other country use the value for “other countries and territories”. Importers add a mark-up: 10% in 2026, 20% in 2027 and 30% from 2028.

Lowest: Japan

1.94

t CO2e per tonne, before mark-up

Other countries and territories

2.03

€126 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: India

2.29

t CO2e per tonne, before mark-up

Every country, lowest value first

Country of productionDefault2026 incl. mark-upvs other countriesCost per tonne in 2026 at €82.32
Japan1.942.134−4%€118
United States1.942.134−4%€118
Türkiye1.952.145−4%€119
Brazil1.982.178−2%€122
China2.182.398+7%€140
India2.292.519+13%€150
Other countries and territories2.032.233–€126

Unknown country of production (Annex IV): 2.29 t CO2e/t. This value is meant for precursors whose origin is not known, not for the goods themselves.

The cost column deducts the free allocation (CBAM factor × the EU benchmark for the default value's production route), so two countries with the same default value can differ when their routes differ.

Use these values

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, every production route (Commission file v1, 6 Feb 2025). Indicative only, not legal or customs advice. See the disclaimer.