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CEMENT · CBAM Annex I scope

CN 25232900 — CBAM Scope

Portland cement (excluding white Portland cement)

Direct answer

CN code 25232900 is treated as in-scope for CBAM goods classification under the official scope dataset used by CBAMValid (REG_2023_956). This page helps producers and importers understand the sector context, production-route considerations, and evidence needed before independent accredited verification.

Key facts

  • Sector: CEMENT
  • Effective from: 2023-10-01
  • Legal source: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
  • Default emission factors are multi-dimensional (year, country, route, direct/indirect) and are not collapsed into a single CN-level number on this page.

Production-route considerations

  • Dry process clinker kiln
  • Integrated cement grinding

Required producer data

  • Clinker and cement production quantities
  • Raw meal and fuel activity data
  • Process and combustion direct emissions basis
  • Electricity consumption for indirect emissions
  • Clinker precursor treatment where applicable

Evidence considerations

  • Kiln fuel and raw-material records
  • Clinker/cement production reconciliations
  • Calibration evidence for key meters

What CBAMValid prepares

CBAMValid structures installation, goods, calculation and evidence records into an Exporter Verification Preparation Pack for independent accredited verification. It does not issue an accredited verification opinion or EU/customs approval.

Regulatory source / review

Primary source: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism

Source URL: https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng

Last content review: 2026-07-26

Interpretation boundary: CBAMValid provides preparation software guidance only — not legal advice or accredited verification.