Commodity code
2523 10 under the UK CBAM
Law as at 13 September 2026.
In scope · cement
Cement clinkers
The functional unit is tonnes of clinker. The calcination of limestone in the kiln is a process emission that no change of fuel removes.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- cement
- Aggregated goods category
- Cement clinker
- 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.