Commodity code
2523 29 under the UK CBAM
Law as at 13 September 2026.
In scope · cement
Other Portland cement
The functional unit is the tonnes of clinker contained in the cement, and the clinker content of each grade is the figure to hold.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- cement
- Aggregated goods category
- Cement
- Relevant gases
- Carbon dioxide only
- Precursors
- Cement clinker, and calcined clay where used
- 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.