Partly covered by CBAM
Commodity code 2523 and UK CBAM
Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.
5 codes under heading 2523 are covered by the UK carbon border tax (CBAM), in the cement sector. Only the codes below are covered; other codes under 2523 are not. HMRC's default values run from 1.375 to 2.075 tCO2e per tonne, so roughly £12.07 to £18.22 tax per tonne, at HMRC's illustrative rate of £8.78 per tCO2e.
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 2523 10 00 | Cement clinkers | 1.433 | £12.58 |
| 2523 21 00 | White Portland cement, whether or not artificially coloured | 1.425 | £12.51 |
| 2523 29 00 | Portland cement (excluding white, whether or not artificially coloured) | 1.375 | £12.07 |
| 2523 30 00 | Aluminous cement | 2.075 | £18.22 |
| 2523 90 00 | Cement, whether or not coloured (excluding Portland cement and aluminous cement) | 1.441 | £12.65 |
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