Covered by CBAM
2523 21 00: covered by UK CBAM
Imports under commodity code 2523 21 00 are covered by the UK carbon border tax (CBAM), in the cement sector. From 1 January 2027 they count towards the £50,000 threshold, and once you're over it you pay tax on the carbon in them.
- HMRC's description
- White Portland cement, whether or not artificially coloured
- Heading
- 2523: Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
- Sector
- Cement
- HMRC's default value
- 1.425 tCO2e per tonne
- Tax per tonne
- About £12.51, with the default value at HMRC's illustrative rate of £8.78 per tCO2e
- For example
- 10 tonnes: about £125.12. 100 tonnes: about £1,251.15
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 2523 21 00 is covered
What it means for you
- You only register and pay once your CBAM imports reach £50,000 in 12 months. All covered goods count together, not just this code.
- The tax uses HMRC's default value unless the supplier gives you verified actual emissions for the installation that made the goods, which can be lower. The checker writes the email asking for them.
- If a carbon price was paid where the goods were made, Carbon Price Relief can reduce the tax.
- HMRC sets the rate every quarter from January 2027. Until it does, these figures use its illustrative rate, published 16 October 2026.
Other covered codes under 2523
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 2523 10 00 | Cement clinkers | 1.433 | £12.58 |
| 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 |
Check all your imports at once
Load your import entries into the free checker to see whether you pass £50,000, when to register and roughly what you'll pay. Your file stays on your computer.