CBAM default values for CN 2523 from Japan
Other clinker including grey clinker (cement)
4 CN codes under this heading have their own EU default value for Japan, with 3 different values. Codes with the same value share one cost table below.
EU default value
0.85 – 1.94
t CO2e per tonne, before mark-up
Used in 2026 (incl. 10% mark-up)
0.935 – 2.134
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
€24 to €208
at €82.32/t CO2
Every CN code under 2523
| CN code | Product | Default | 2026 incl. mark-up | Cost per tonne in 2026 at €82.32 |
|---|---|---|---|---|
| 2523 10 00 90Other clinker including grey clinkerCompare countries | Other clinker including grey clinker | 0.85 | 0.935 | €24 |
| 2523 29 00Grey Portland cementCompare countries | Grey Portland cement | 0.89 | 0.979 | €27 |
| 2523 30 00Aluminous cementCompare countries | Aluminous cement | 1.94 | 2.134 | €118 |
| 2523 90 00 90Other hydraulic cements including grey hydraulic cementsCompare countries | Other hydraulic cements including grey hydraulic cements | 0.85 | 0.935 | €24 |
What it means for your EU buyer
When an EU importer brings in this product from Japan 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.
Default value 0.85 t CO2e/t: CN 2523 10 00 90, 2523 90 00 90
| Import year | Default incl. mark-up | Free allocation deducted | Certificates per tonne | Cost per tonne at €82.32 |
|---|---|---|---|---|
| 2026 | 0.935 | −0.649 | 0.286 | €24 |
| 2027 | 1.020 | −0.633 | 0.387 | €32 |
| 2028 | 1.105 | −0.599 | 0.506 | €42 |
| 2029 | 1.105 | −0.516 | 0.589 | €48 |
| 2030 | 1.105 | −0.343 | 0.762 | €63 |
| 2031 | 1.105 | −0.260 | 0.845 | €70 |
| 2032 | 1.105 | −0.176 | 0.929 | €76 |
| 2033 | 1.105 | −0.093 | 1.012 | €83 |
| 2034 | 1.105 | 0.000 | 1.105 | €91 |
Default value 0.89 t CO2e/t: CN 2523 29 00
| Import year | Default incl. mark-up | Free allocation deducted | Certificates per tonne | Cost per tonne at €82.32 |
|---|---|---|---|---|
| 2026 | 0.979 | −0.649 | 0.330 | €27 |
| 2027 | 1.068 | −0.633 | 0.435 | €36 |
| 2028 | 1.157 | −0.599 | 0.558 | €46 |
| 2029 | 1.157 | −0.516 | 0.641 | €53 |
| 2030 | 1.157 | −0.343 | 0.814 | €67 |
| 2031 | 1.157 | −0.260 | 0.897 | €74 |
| 2032 | 1.157 | −0.176 | 0.981 | €81 |
| 2033 | 1.157 | −0.093 | 1.064 | €88 |
| 2034 | 1.157 | 0.000 | 1.157 | €95 |
Default value 1.94 t CO2e/t: CN 2523 30 00
| Import year | Default incl. mark-up | Free allocation deducted | Certificates per tonne | Cost per tonne at €82.32 |
|---|---|---|---|---|
| 2026 | 2.134 | −0.699 | 1.435 | €118 |
| 2027 | 2.328 | −0.681 | 1.647 | €136 |
| 2028 | 2.522 | −0.617 | 1.905 | €157 |
| 2029 | 2.522 | −0.532 | 1.990 | €164 |
| 2030 | 2.522 | −0.353 | 2.169 | €179 |
| 2031 | 2.522 | −0.268 | 2.254 | €186 |
| 2032 | 2.522 | −0.182 | 2.340 | €193 |
| 2033 | 2.522 | −0.096 | 2.426 | €200 |
| 2034 | 2.522 | 0.000 | 2.522 | €208 |
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.
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). 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.