Commodity code
2507 00 80 under the UK CBAM
Law as at 13 September 2026.
In scope · cement
Other kaolinic clays
Only goods classified under this eight-digit subheading are caught; kaolin under any other subheading of 2507 is outside. Calcined clay is a partial substitute for clinker and is a precursor for cement.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- cement
- Aggregated goods category
- Calcined clay
- Relevant gases
- Carbon dioxide only
- Precursors
- None
- Emissions treatment
- The net weight of the good multiplied by the Treasury default value under regulation 4 of SI 2026/995, or by the installation's verified emissions intensity under regulation 5.
The checker applies the Table to any eight-digit code. Whether goods are correctly classified under a code is a customs question under paragraph 2(2) of Schedule 16, and the code on the customs declaration decides.
The threshold calculator says when the customs value of covered imports triggers registration, the guide on actual data and default values says how the emissions are determined, and the relief guide says how a carbon price paid abroad reduces the tax.