CBAM reference comparison

CBAM 25232900 — compare reference values for Grey Portland cement

For CN 25232900 (Grey Portland cement), the corrected Commission workbook provides 95 numeric country/route baseline totals. Use the table to compare the documented production origin and route, then enter a mass. A separate, sourced year mark-up can be illustrated below. These values are defaults, not measured supplier emissions; neither calculation establishes lawful default use or certificate liability.

Evidence retrieved 2026-10-06. Source versions and topic-specific limits are listed below.

Country and production-route comparison

Published baseline values

Match the documented production country, exact code and route to a source row. All emission values below are tCO₂eq per tonne of good, before the separate year mark-up. Direct and indirect columns are informational; the independent published total is used for arithmetic.

N/A means the source marks that cell not applicable. Missing means no numeric value is supplied. Neither means zero. A numeric zero is shown as zero.

Country / territory	Route	Direct	Indirect	Baseline total	Source
Albania	Not stated	0.900	0.030	0.930	[4]
Algeria	Not stated	1.230	0.060	1.300	[5]
Angola	Not stated	1.240	0.030	1.270	[6]
Argentina	Not stated	0.870	0.050	0.920	[7]
Armenia	Not stated	1.320	0.020	1.350	[8]
Australia	Not stated	1.100	0.070	1.170	[9]
Azerbaijan	Not stated	0.890	0.050	0.940	[10]
Bangladesh	Not stated	1.210	0.060	1.270	[11]
Belarus	Not stated	1.340	0.050	1.390	[12]
Benin	Not stated	0.920	0.070	0.990	[13]
Bolivia	Not stated	0.870	0.060	0.930	[14]
Bosnia and Herzegovina	Not stated	0.880	0.100	0.980	[15]
Brazil	Not stated	Missing	Missing	Missing	[16]
Brunei	Not stated	1.040	0.070	1.110	[17]
Cambodia	Not stated	0.870	0.060	0.920	[18]
Cameroon	Not stated	Missing	Missing	Missing	[19]
Canada	Not stated	Missing	Missing	Missing	[20]
Chile	Not stated	0.940	0.070	1.010	[21]
China	Not stated	1.350	0.070	1.420	[22]
Colombia	Not stated	1.090	0.030	1.120	[23]
Congo	Not stated	0.850	0.070	0.930	[24]
Congo, Democratic Republic of	Not stated	1.240	0.010	1.250	[25]
Costa Rica	Not stated	0.850	0.000	0.860	[26]
Cuba	Not stated	1.090	0.090	1.180	[27]
Dominican Republic	Not stated	1.040	0.080	1.120	[28]
Ecuador	Not stated	1.090	0.020	1.110	[29]
Egypt	Not stated	1.240	0.050	1.290	[30]
El Salvador	Not stated	0.870	0.070	0.940	[31]
Eritrea	Not stated	0.850	0.110	0.960	[32]
Eswatini	Not stated	1.170	0.080	1.250	[33]
Ethiopia	Not stated	0.850	0.000	0.850	[34]
Gabon	Not stated	1.130	0.060	1.190	[35]
Georgia	Not stated	1.190	0.020	1.200	[36]
Ghana	Not stated	1.050	0.050	1.100	[37]
Guatemala	Not stated	0.870	0.110	0.980	[38]
Haiti	Not stated	1.110	0.100	1.200	[39]
Honduras	Not stated	0.880	0.070	0.940	[40]
Hong Kong	Not stated	0.900	0.080	0.980	[41]
India	Not stated	1.390	0.090	1.480	[42]
Iran, Islamic Republic of	Not stated	Missing	Missing	Missing	[43]
Iraq	Not stated	1.260	0.090	1.350	[44]
Israel	Not stated	1.260	0.060	1.320	[45]
Ivory Coast	Not stated	1.130	0.050	1.180	[46]
Jamaica	Not stated	1.090	0.080	1.170	[47]
Japan	Not stated	0.830	0.060	0.890	[48]
Jordan	Not stated	Missing	Missing	Missing	[49]
Kazakhstan	Not stated	1.350	0.070	1.420	[50]
Korea, Republic of (South Korea)	Not stated	0.890	0.060	0.940	[51]
Kuwait	Not stated	0.950	0.080	1.030	[52]
Kyrgyzstan	Not stated	1.360	0.010	1.360	[53]
Lebanon	Not stated	0.830	0.100	0.930	[54]
Libya	Not stated	0.830	0.090	0.910	[55]
Madagascar	Not stated	1.240	0.080	1.330	[56]
Malaysia	Not stated	0.870	0.070	0.950	[57]
Mali	Not stated	0.910	0.080	0.980	[58]
Mauritania	Not stated	1.100	0.090	1.190	[59]
Moldova, Republic of	Not stated	1.340	0.070	1.410	[60]
Mongolia	Not stated	1.360	0.130	1.490	[61]
Morocco	Not stated	0.860	0.100	0.950	[62]
Myanmar	Not stated	1.350	0.050	1.400	[63]
Namibia	Not stated	0.880	0.010	0.890	[64]
New Zealand	Not stated	0.890	0.030	0.920	[65]
Niger	Not stated	1.220	0.130	1.350	[66]
Nigeria	Not stated	1.240	0.050	1.300	[67]
North Korea (Democratic People's Republic of Korea)	Not stated	1.360	0.070	1.420	[68]
North Macedonia	Not stated	0.870	0.090	0.960	[69]
Oman	Not stated	0.860	0.060	0.920	[70]
Pakistan	Not stated	1.280	0.050	1.320	[71]
Panama	Not stated	0.890	0.040	0.940	[72]
Paraguay	Not stated	0.910	0.000	0.910	[73]
Peru	Not stated	1.070	0.030	1.110	[74]
Philippines	Not stated	1.270	0.090	1.360	[75]
Qatar	Not stated	0.850	0.060	0.910	[76]
Russian Federation	Not stated	1.330	0.050	1.380	[77]
Rwanda	Not stated	0.870	0.050	0.910	[78]
Senegal	Not stated	1.230	0.090	1.320	[79]
Serbia	Not stated	1.310	0.100	1.410	[80]
Singapore	Not stated	1.030	0.060	1.090	[81]
Sri Lanka	Not stated	1.000	0.060	1.060	[82]
Sudan	Not stated	0.860	0.040	0.900	[83]
Suriname	Not stated	1.180	0.060	1.240	[84]
Syria	Not stated	1.280	0.100	1.380	[85]
Taiwan	Not stated	0.830	0.070	0.890	[86]
Tajikistan	Not stated	1.360	0.010	1.360	[87]
Tanzania, United Republic of	Not stated	0.850	0.050	0.900	[88]
Togo	Not stated	0.950	0.060	1.000	[89]
Trinidad and Tobago	Not stated	0.870	0.070	0.950	[90]
Tunisia	Not stated	0.860	0.060	0.910	[91]
Türkiye	Not stated	Missing	Missing	Missing	[92]
Turkmenistan	Not stated	1.360	0.090	1.440	[93]
Uganda	Not stated	0.990	0.020	1.010	[94]
Ukraine	Not stated	1.340	0.050	1.380	[95]
United Arab Emirates	Not stated	0.840	0.070	0.900	[96]
United Kingdom	Not stated	0.940	0.040	0.980	[97]
United States	Not stated	1.160	0.060	1.210	[98]
Uruguay	Not stated	1.090	0.020	1.110	[99]
Uzbekistan	Not stated	1.360	0.060	1.410	[100]
Venezuela	Not stated	1.080	0.030	1.110	[101]
Yemen	Not stated	1.240	0.090	1.330	[102]
Zimbabwe	Not stated	1.240	0.070	1.310	[103]
Other Countries and Territories	Not stated	1.360	0.080	1.440	[104]

Baseline arithmetic and year mark-up

The correcting act’s Annex I applies a mark-up to the independent total. This table covers Cement. 10% in 2026, 20% in 2027, 30% from 2028. A year-adjusted default illustration does not calculate the certificates you owe.

Implementing Regulation (EU) 2026/1740 — Annex I, opening paragraphs ↗. Independent published total; direct and indirect columns are informational. Final default values are calculated in the CBAM Registry; this tool is an unrounded arithmetic illustration.

Published country / route rowMass in tonnes of goodArithmetic to illustrate

Choose a row. No supplier emissions or certificate liability is determined.

Worked arithmetic for 100 tonnes

Alphabetical source examples; the rows are not recommended origins or suppliers. The baseline and 2026 illustrations answer different arithmetic questions.

Published row	Baseline tCO₂eq/tonne	Baseline × mass, tCO₂eq	2026 mark-up illustration, tCO₂eq
Albania	0.930	93.000	102.30000
Algeria	1.300	130.000	143.00000
Angola	1.270	127.000	139.70000
Argentina	0.920	92.000	101.20000
Armenia	1.350	135.000	148.50000

Parse numeric total strings with exact decimal arithmetic and display decimal points in English. Keep original strings and distinguish N/A, missing and zero. Baseline = published total × illustrative mass. Separately, an eligible-year illustration = total × (1 + Annex I sector mark-up) × mass. Do not reconstruct totals by adding direct and indirect columns; do not round intermediate values or choose a missing-row fallback automatically.

Pure reference multiplication, conditional on the exact source dimensions. It does not establish lawful use of a default, measured installation/supplier emissions, reporting-period eligibility, adjustments, deductions, certificate quantity or a financial liability.

6 country rows have no numeric direct, indirect or total values

These source markers remain unresolved. Missing values do not mean zero emissions or an exemption.

Brazil: Code 2523 29 00; direct -; indirect -; total - tCO2eq/tonne of good; route not stated Source 16
Cameroon: Code 2523 29 00; direct -; indirect -; total - tCO2eq/tonne of good; route not stated Source 19
Canada: Code 2523 29 00; direct -; indirect -; total - tCO2eq/tonne of good; route not stated Source 20
Iran, Islamic Republic of: Code 2523 29 00; direct -; indirect -; total - tCO2eq/tonne of good; route not stated Source 43
Jordan: Code 2523 29 00; direct -; indirect -; total - tCO2eq/tonne of good; route not stated Source 49
Türkiye: Code 2523 29 00; direct -; indirect -; total - tCO2eq/tonne of good; route not stated Source 92

Prepare the 25232900 supplier and verifier worksheet

Use this checklist to gather your business or product details before speaking with a specialist. The items below explain what to record and suggest useful supporting documents. You can add your own answers in the editable project brief.

Which documented product characteristics establish our precise CN/TARIC classification?
Match the exact recorded code and description; a marketing name cannot establish classification.
Useful evidence: Product composition, specification and documented customs classification rationale
Which country of production, installation and production-route row applies?
Compare the 101 published country labels above. A supplier address alone does not establish production origin or route.
Useful evidence: Installation identifier, location, production route and relevant precursor information
Do we have actual supplier emissions evidence or a supported basis for using defaults?
Ask the specialist to verify the applicable legal conditions; defaults are not measured emissions.
Useful evidence: Monitoring plan, source measurements, calculation records, reporting period and verification evidence
Which values or scope facts are missing from the workbook?
Missing markers remain unresolved. The workbook excludes the separate Annex II/III datasets for indirect emissions and electricity as a CBAM good. Direct and indirect values can be rounded independently; do not reconstruct the total by summing them.
Useful evidence: Governing and correcting acts, applicable annex, unit and source version
What engagement can a verifier actually cover?
Confirm the installation, goods, period, deliverables, exclusions and relevant accreditation evidence before engaging. No provider accreditation or availability is inferred here.
Useful evidence: Verifier scope evidence, proposed engagement and operator/importer responsibilities

Work packages and dependencies

Conditional: CBAM Verification — Reconcile documented product classification, actual installation/country/route, reporting period and supplier emissions evidence; assess any lawful default use and agree the exact verifier scope.

Questions for providers

How will you validate our 25232900 classification and applicable country/production-route row?
Which supplier monitoring and precursor evidence is missing before you can verify the 25232900 engagement?
Which governing and correcting act provisions control default use for our period, and which calculations remain outside your scope?
What current evidence supports your accreditation for the proposed goods and engagement?

Sources and data dates

Read the official document in context. The audit details identify the precise locators and preserved versions used for this page.

European Commission — CBAM reference-values workbook ↗

2026-08-10 corrected definitive values · retrieved 2026-10-06

Audit details: precise locators and snapshot identifiers

Source key D14 · snapshot e944a38c23e3c0285801ddb71315ce035fc93fd81237324394c2ea85dac6d7c2

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[85] Syria!row 8 · record 0ed320194d7dccad37dc6c3a0caf3ac26decd2f5db0143fe04c8f215eb1cb26a
[86] Taiwan!row 8 · record 46e621e7cc5ba4c6eecea43e68b404e2095f5f097b52e2d780a8b003d07493ea
[87] Tajikistan!row 8 · record 2a2f7d87dd4e67f19f64baa365264982dde5c82c331a3c45775b1ebb5478ce74
[88] Tanzania, United Republic of!row 8 · record 35edbfa5be1aac976db3ec92da709c77452f689c1651cd8e7b88acfe7d19d1a2
[89] Togo!row 8 · record 2f08ab8e5da68fadb6b92b3fdab236ea9867b406ccee7ef6e6ac0b8b58171221
[90] Trinidad and Tobago!row 8 · record 8004580ba6d79cd7f2f74309bfa14f69819a5b2fac3fcebf8884a93bf3f1b00c
[91] Tunisia!row 8 · record 1eeed5f481161c303db48efea714450157e8039bf745d7fb4b44e6ada0448d4b
[92] Türkiye!row 8 · record 0599db84bbee6f8fe5db285fef6347663010625f1d98144df4056d5cbf59c170
[93] Turkmenistan!row 8 · record e2992715407dedf0b81e0fabc351f55f76d8245c5b5b1c950bd3d2eb0e37f3b5
[94] Uganda!row 8 · record cf626ded379ae9bc14204d1ca13bb95d6cc9067b5c39d056b88019d9716e8c2a
[95] Ukraine!row 8 · record f3cbb32862c7c11b9bac2e9ceac9b3a017d0ae261042224f574861fc3f7afd23
[96] United Arab Emirates!row 8 · record 060e0dd93c6fe890da0b73e27b25b573ad60acae28eb63cfb0d6dea661774a44
[97] United Kingdom!row 8 · record 15b2fffd2b9636f30d8b700c17f52e3ffe58ae0f6b179fa51701f47356fcba5e
[98] United States!row 8 · record 9ca3dbbc51436ec9ad345ae314e0181b58ee3d1e091d0870bb764da6b3a5a2f5
[99] Uruguay!row 8 · record f0c9f409a2d4b8da6e31a5e132da07f4e1184b111fa3e9277e5b6d6c2d35f9c8
[100] Uzbekistan!row 8 · record c03ce822c0031782ccbdb4a6c4e43cd09c10810f5dcea245a4dff5a50efd1c95
[101] Venezuela!row 8 · record b0fddd4dde41ea17f38de97f7b610c6e6dcbce9b5cacdf79c6c014bfb29fc25b
[102] Yemen!row 8 · record 8914238145a946e8462ce9db54563f9e4e7ada63e25c22d790ddf306718144f5
[103] Zimbabwe!row 8 · record eb6b1e02de63a0e742eb8bb7837a86c901bef54359a3deb2c750848b2fb237fe
[104] _Other Countries and Territorie!row 8 · record 67eda89a373b71faf19c4a4a3cb5deb11b4380f6810f9dfb1c0e3ad789a34bfa

EUR-Lex — Implementing Regulation (EU) 2026/1740 ↗

Implementing Regulation (EU) 2026/1740 — 20 July 2026 · retrieved 2026-10-06

Audit details: precise locators and snapshot identifiers

Source key D05 · snapshot ca44dbe667070963ae705526655a8c3760fcfedb079d48a726b48803ddb4b8bb

[3] #d1e43-1-1 · record 7070785666ad1f8414880b9a51bbed1989153579dfa75c46e03b403f63e458c1
[105] HTML p [81] · record 6f1eb5b5a83c1a216702c4cd101f95918d82d0196ca1aa450518d1654fe3b57e
[106] HTML p [82] · record 3f9d59490963ba479381422acb699957ed1e7d028c2460976dd4c1e75ccb7d84
[107] HTML p [83] · record 43dfc8cf1af5004921f36bc42f7b0c62a46ed959a3973ee785c34518c5184c66
[108] HTML p [84] · record 12402ce9c955359f3be788df583cd9355683891787b3ccf501cdbf3a94b5b112
[109] HTML p [45] · record 74523f7483cb63079ae2f5c7ce99824ecc9d7bbd2bab0f22aae2ab67b1e4e04a

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