Embedded Carbon Record for CBAM Compliance: Cement and Clinker
Cement and clinker are among the most carbon-intensive CBAM-covered goods. The EU default value of 0.766 tCO₂/t for clinker applies unless actual verified emissions are provided. Modern dry-process kilns with alternative fuels can achieve 0.55–0.65 tCO₂/t — a saving of EUR 7–14/t at current ETS prices.
CBAM Default Values for Cement
Default emission values are set at the 90th percentile of EU production emissions under CBAM Implementing Regulation 2023/1570 Annex III. Manufacturers who cannot provide verified actual values pay CBAM certificates based on these defaults.
| Product | CN Code | Default Value (tCO₂/t) | CBAM Cost at EUR 65.42/tCO₂ |
|---|---|---|---|
| Clinker | 2523 10 | 0.766 | EUR 50.11/t |
| Portland cement (grey) | 2523 29 | 0.568 | EUR 37.16/t |
| White cement | 2523 21 | 0.568 | EUR 37.16/t |
| Aluminous cement | 2523 30 | 0.568 | EUR 37.16/t |
| Other hydraulic cements | 2523 90 | 0.568 | EUR 37.16/t |
Typical Actual Emission Values for Cement
Actual embedded carbon for cement depends on kiln technology, fuel mix, clinker-to-cement ratio, and use of supplementary cementitious materials (SCMs). The following ranges represent typical modern facilities.
| Production Method | Typical Actual (tCO₂/t clinker) | Saving vs Default | CBAM Saving at EUR 65.42 |
|---|---|---|---|
| Dry process, no alternative fuels | 0.72–0.78 | Minimal | EUR 0–3/t |
| Dry process, 30% alternative fuels | 0.60–0.68 | 0.09–0.17 tCO₂/t | EUR 6–11/t |
| Dry process, 50%+ alternative fuels | 0.52–0.60 | 0.17–0.25 tCO₂/t | EUR 11–16/t |
| Blended cement (30% SCM) | 0.40–0.55 | 0.22–0.37 tCO₂/t | EUR 14–24/t |
| Blended cement (50% SCM) | 0.28–0.40 | 0.37–0.49 tCO₂/t | EUR 24–32/t |
CBAM Calculation for Cement
Cement CBAM calculations cover direct emissions only — unlike aluminium and fertilisers, electricity-related indirect emissions are not included for cement. The calculation boundary is the clinker kiln system, including raw material preparation, kiln fuel combustion, and process emissions from limestone decarbonation.
The limestone decarbonation reaction (CaCO₃ → CaO + CO₂) accounts for approximately 60% of total cement emissions and cannot be eliminated without carbon capture. This is why cement has a higher floor on actual emissions compared to steel or aluminium.
Key Calculation Parameters
| Parameter | Description | Data Source |
|---|---|---|
| Clinker factor | Ratio of clinker to cement (typically 0.65–0.95) | Production records |
| Fuel mix | Fossil vs alternative fuel split by calorific value | Fuel purchase records + lab analysis |
| Process emissions | CO₂ from limestone decarbonation | Raw material CaCO₃ content |
| Electricity consumption | kWh/t cement (not included in CBAM for cement) | Meter records |
| SCM content | Fly ash, slag, pozzolana percentage | Mix design records |
Major Cement Exporting Countries and CBAM Exposure
| Country | EU Cement Exports (est.) | Typical Actual (tCO₂/t) | Annual CBAM Exposure |
|---|---|---|---|
| Turkey | 3.2M t/year | 0.62–0.72 | EUR 130–160M |
| Egypt | 1.8M t/year | 0.68–0.78 | EUR 80–90M |
| Morocco | 0.9M t/year | 0.65–0.75 | EUR 38–44M |
| India | 0.6M t/year | 0.60–0.70 | EUR 24–27M |
| China | 0.4M t/year | 0.70–0.85 | EUR 18–22M |
Store Your Cement Embedded Carbon Record for CBAM Compliance
Permanent SHA-256 hashed vault. Annual fee from $499. Verification URL, QR code, and PDF certificate included.