CBAM Guide for the Cement Sector

Cement production relies on one of the most emissions-intensive processes covered by CBAM: calcination. In this guide, we cover the 3 CBAM product categories in the cement sector, why calcination makes the emissions coefficient so decisive, and a verified worked example.

For how CBAM works in general, the transition timeline, and the certificate cost formula, we recommend first reading our general CBAM guide — here we focus directly on the coefficients and example specific to the Cement sector.

Cement CBAM Product Catalog

CBAM covers 3 product groups in the Cement sector (CN code 2523):

Source: the CBAM section of our Bibliography page (full list of all 25 products).

Why Is Calcination So Decisive?

Most of the emissions in cement clinker production come NOT from fuel combustion, but from calcination — a chemical reaction where limestone (calcium carbonate) releases CO2 when heated to high temperatures. This is a textbook example of what our Bibliography's process emissions table classifies as a "non-combustion" source. Portland Cement (0.66) has a lower coefficient than clinker (0.87) because the final product dilutes clinker with a certain proportion of other additives (slag, fly ash); White Cement (0.95) has the highest coefficient because it requires specially pure raw materials and higher kiln temperatures.

Worked Example

For a company exporting 200 tons of Cement Clinker (coefficient: 0.87 ton CO2e/ton):

Embedded Emissions = 200 tons × 0.87 = 174 ton CO2e
Cost = 200 × 0.87 × €72.5/ton (EU ETS price) × 0.10 (2026 phase-out rate) = €1,261.50

At the same export volume, this figure will rise to roughly 2.5 times that amount in 2027 (at a 25% rate), and 10 times that amount by 2032 (at a 100% rate) — see the transition timeline in our general CBAM guide for details.