Goods within the cement sector
Published 16 July 2026
© Crown copyright 2026
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/check-which-goods-are-in-scope-of-carbon-border-adjustment-mechanism-cbam/goods-within-the-cement-sector
A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers — often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.
Understanding your commodity code
Commodity codes begin with an HS chapter code (top level) — using a 2-digit number, for example 25 (salt, sulphur, earths and stone, plastering materials, lime and cement).
The code is then followed by a further 2-digit code, for example 23 (known as an HS heading) — forming a 4-digit number, for example 2523.
Then a sub-heading is applied using up to a further 6 digits (known as an HS sub-heading), for example 2900 00 — forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 2523 2900 00.
Look up your commodity code
Use the UK Integrated Online Tariff to look up and find out more about your commodity codes.
Once you have your commodity code, check if it is listed in the section ‘Goods within the cement sector that are liable for Carbon Border Adjustment Mechanism (CBAM) tax’ to find out if your goods are liable for CBAM tax.
Goods in scope of the tax in this list include:
- the heading
- sub-headings that are under the heading
For example, 2523 2900 00 is not listed but is in scope for CBAM, as it falls under 2523 29.
Goods within the cement sector that are liable for CBAM tax
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| 2507 00 80 | Other kaolinic clays | Carbon dioxide | |
| 2523 10 | Cement clinkers | Carbon dioxide | |
| 2523 21 | White Portland cement, whether or not artificially coloured | Carbon dioxide | |
| 2523 29 | Other Portland cement | Carbon dioxide | |
| 2523 30 | Aluminous cement | Carbon dioxide | |
| 2523 90 | Other hydraulic cements | Carbon dioxide |
Goods that are not liable for CBAM tax
Where products in CBAM sectors are not in scope of the tax, they’re listed starting with the word ‘Except’.