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Morocco — CBAM Guide

By tonnes, the EU’s largest CBAM imports from Morocco in 2025 were fertilisers and cement.

FertilisersCementIron & SteelAluminium
First declaration deadline
30 Sep 2027
De minimis threshold
50 t / year
Carbon pricing
None — no Art. 9 deduction
Price of CBAM certificates, Q3 2026
€82.32 / tCO₂e
Chargeable, 2026 imports
Embedded emissions above 97.5% of the benchmark
Chargeable, 2030 imports
Embedded emissions above 51.5% of the benchmark

Trade Profile

In 2025 the EU imported 1,401,246 t of fertilisers, 220,844 t of cement, 24,229 t of iron and steel and 16,808 t of aluminium from Morocco.

Source: Eurostat Comext, dataset DS-045409 (EU imports 2025), accessed 27 September 2026; summed by CBAM sector by DeCarbonPro, which is responsible for these totals, not Eurostat. Imports declared in Austria are not included.

CBAM default values for Morocco

57 CN codes are listed for Morocco across 4 sectors, each with what it costs an EU buyer per tonne. Where a good is not listed below, the "Other countries and territories" value applies instead [IR (EU) 2026/1740 Annex I, opening paragraph].

Cement

5 codes

default, tCO₂e/t
0.900–1.450
cost 2026, € / t
€28.04–€63.32

Aluminium

24 codes

default, tCO₂e/t
0.360–1.190
cost 2026, € / t
€25.29–€95.88

Fertilisers

27 codes

default, tCO₂e/t
0.370–3.970
cost 2026, € / t
€16.88–€273.81

Hydrogen

1 code

default, tCO₂e/t
10.820
cost 2026, € / t
€571.32

Paste a code straight from the regulation — spaces, dots and dashes are fine.

All 57 codes

ProductSectorDefault
tCO₂e/t
Cost 2026
€ / t
Cost 2030
€ / t
Cement clinkers
CN 2523 10 00 90
Cement0.9000€28.04€68.08
White portland cement, whether or not artificially coloured
CN 2523 21 00
Cement1.3600€54.21€109.12
Portland cement (excl. white, whether or not artificially coloured)
CN 2523 29 00
Cement0.9500€32.57€73.43
Cement, whether or not coloured (excl. portland cement and aluminous cement)
CN 2523 90 00 10
Cement1.4500€63.32€119.26
Cement, whether or not coloured (excl. portland cement and aluminous cement)
CN 2523 90 00 90
Cement0.9100€28.95€69.15
Unwrought aluminium
CN 7601
Aluminium0.3600€25.29€34.67
Aluminium powders and flakes
CN 7603
Aluminium0.5100€34.94€48.64
Bars and rods, of non-alloy aluminium
CN 7604 10 10
Aluminium0.7300€54.22€71.85
Profiles of non-alloy aluminium, n.e.s.
CN 7604 10 90
Aluminium0.7500€55.71€73.82
Hollow profiles of aluminium alloys, n.e.s.
CN 7604 21 00
Aluminium0.7500€55.71€73.82
Bars and rods of aluminium alloys
CN 7604 29 10
Aluminium0.7300€54.22€71.85
Solid profiles, of aluminium alloys, n.e.s.
CN 7604 29 90
Aluminium0.7500€55.71€73.82
Aluminium wire
CN 7605
Aluminium0.7300€54.22€71.85
Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm
CN 7606
Aluminium1.1900€95.88€121.07
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
CN 7607
Aluminium1.1900€87.05€116.41
Aluminium tubes and pipes
CN 7608
Aluminium0.7500€55.71€73.82
Aluminium tube or pipe fittings "e.g., couplings, elbows, sleeves"
CN 7609 00 00
Aluminium0.7500€55.71€73.82
Doors, windows and their frames and thresholds for door, of aluminium (excl. door furniture)
CN 7610 10 00
Aluminium0.7500€55.71€73.82
Other
CN 7610 90
Aluminium0.7500€55.71€73.82
Bridges and bridge-sections, towers and lattice masts, of aluminium
CN 7610 90 10
Aluminium0.7500€55.71€73.82
Structures and parts of structures, of aluminium, n.e.s., and plates, rods, profiles, tubes and the like, prepared for use in structures, of aluminium, n.e.s. (excl. prefabricated buildings of heading 9406, doors and windows and their frames and thresholds for doors, bridges and bridge-sections, towers and lattice masts)
CN 7610 90 90
Aluminium0.7500€55.71€73.82
Reservoirs, tanks, vats and similar containers, of aluminium, for any material (other than compressed or liquefied gas), of a capacity of > 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport)
CN 7611 00 00
Aluminium1.1900€87.05€116.41
Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
CN 7612
Aluminium1.1900€87.05€116.41
Aluminium containers for compressed or liquefied gas
CN 7613 00 00
Aluminium1.1900€87.05€116.41
Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
CN 7614
Aluminium0.7300€54.22€71.85
Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, of aluminium (excl. staples in strips, plugs, bungs and the like, threaded)
CN 7616 10 00
Aluminium1.1900€95.88€121.07
Cloth, grill, netting and fencing, of aluminium wire (excl. cloth of metal fibres for clothing, lining and similar uses, and cloth, grill and netting made into hand sieves or machine parts)
CN 7616 91 00
Aluminium1.1900€95.88€121.07
Articles of aluminium, cast, n.e.s.
CN 7616 99 10
Aluminium0.5100€34.94€48.64
Articles of aluminium, uncast, n.e.s.
CN 7616 99 90
Aluminium1.1900€95.88€121.07
Nitric acid; sulphonitric acids
CN 2808 00 00
Fertilisers2.5400€164.47€186.51
Anhydrous ammonia
CN 2814 10 00
Fertilisers2.2000€60.76€118.39
Ammonia in aqueous solution
CN 2814 20 00
Fertilisers0.6600€18.19€35.50
Nitrate of potassium
CN 2834 21 00
Fertilisers2.1000€124.36€148.06
Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg)
CN 3102 10 12
Fertilisers0.5000€17.17€28.68
Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg)
CN 3102 10 15
Fertilisers0.7900€25.31€44.36
Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea)
CN 3102 10 19
Fertilisers1.5000€52.32€86.47
Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)
CN 3102 10 90
Fertilisers1.4600€50.60€84.00
Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3102 21 00
Fertilisers0.7000€24.97€40.65
Double salts and mixtures of ammonium sulphate and ammonium nitrate (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)
CN 3102 29 00
Fertilisers1.4200€72.64€94.07
Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)
CN 3102 30 10
Fertilisers1.6200€93.92€113.16
Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3102 30 90
Fertilisers2.4900€145.47€174.51
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3102 40 10
Fertilisers2.1400€122.71€148.76
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3102 40 90
Fertilisers2.1400€122.71€148.76
Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3102 50 00
Fertilisers3.9700€273.81€301.04
Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3102 60 00
Fertilisers2.0900€122.96€146.93
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg)
CN 3102 80 00
Fertilisers1.5900€82.03€105.70
Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg)
CN 3102 90 00
Fertilisers1.6500€69.20€101.28
Goods of Chapter 31 (fertilisers), in tablets or similar forms, or in packages with a gross weight of <= 10 kg
CN 3105 10 00
Fertilisers0.8600€41.32€55.56
Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 20 10
Fertilisers1.1200€58.29€74.72
Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 20 90
Fertilisers0.7700€38.42€50.50
Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 30 00
Fertilisers0.5500€18.52€31.36
Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 40 00
Fertilisers0.3700€16.88€23.43
Mineral or chemical fertilisers containing nitrates and phosphates (excl. ammonium dihydrogenorthophosphate "Monoammonium phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 51 00
Fertilisers1.5200€82.39€103.15
Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excl. nitrate) and phosphorus but not nitrates (excl. ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosphate" in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 59 00
Fertilisers0.6700€24.32€39.13
Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10% nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
CN 3105 90 20
Fertilisers1.4200€79.86€97.88
Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg)
CN 3105 90 80
Fertilisers0.7500€42.45€51.84
Hydrogen
CN 2804 10 00
Hydrogen10.8200€571.32€942.17

Cost per tonne of goods = the published default increased by the year's mark-up, less that year's specific embedded free allocation, charged at €82.32 (Q3 2026, official price of CBAM certificates) [IR (EU) 2026/1740 Annex I opening paragraph; IR (EU) 2025/2620 Annex point 4, Equation 6]. The cross-sectoral correction factor is 100 % for 2026 to 2030 (Commission Implementing Decision (EU) 2026/1862). A producer who supplies verified actual emissions is charged on those instead, which is normally less.

IR (EU) 2026/1740 Annex I publishes no Morocco values for iron & steel. An EU buyer importing those goods from Morocco takes the "Other countries and territories" value instead, unless the producer supplies verified actual emissions [IR (EU) 2026/1740 Annex I, opening paragraph].

Article 9 — Carbon Price Deduction

No carbon price paid

Carbon pricing in Morocco: Morocco does not operate a domestic emissions trading scheme or carbon tax applicable to CBAM-covered goods. A carbon tax has been discussed; the IMF's March 2026 report on Morocco (Country Report No. 26/72) records that "Implementation of a carbon tax is still under consideration."

No carbon price is paid in Morocco on CBAM-covered production, so there is nothing to deduct under Article 9. The full certificate cost applies to verified embedded emissions above the free allocation still granted (the CBAM factor × the benchmark; 97.5% of it on 2026 imports).

Our reading of Morocco's own published measures as at October 2026, not an EU-published value — third-country carbon policy changes without warning. Confirm the current position with advisers in the country of production before pricing anything on it.

Compliance Insight for Morocco Exporters

Clinker is two goods with two default values: grey or other clinker (2523 10 00 90) is 0.90 tCO₂e/t for Morocco, and Morocco publishes no white figure, so white clinker (2523 10 00 10) takes the Other countries and territories value, 1.37 tCO₂e/t (Implementing Regulation (EU) 2026/1740, Annex I). A verified actual value carries no mark-up.

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Four Steps to Compliance

1
Register in the CBAM Operators Portal
Upload installation identification data: legal name, UN/LOCODE, GPS coordinates, contact person. This enables your EU buyer's authorised declarant to access your verified data.
2
Establish a monitoring plan
Document all energy inputs, production outputs, and emission calculation methodology per the governing EU implementing regulation. This is the foundation for any verified data submission.
3
Engage an accredited verifier
Appoint a verifier accredited for CBAM by a national accreditation body of an EU Member State (Delegated Regulation (EU) 2025/2551, Article 3); its verification activities follow EN ISO/IEC 17029:2019 (Annex II, point 1.5.1). The verifier visits the installation in person. A virtual visit replaces it only where serious, extraordinary and unforeseeable circumstances prevent a physical one, or, after a physical visit in the immediately preceding reporting period, under the conditions of Article 3; a waiver needs physical visits in two reporting periods preceding the current one, including the immediately preceding one (Implementing Regulation (EU) 2025/2546, Articles 3 and 4). For an installation producing only electricity, the visit can instead be waived under the conditions of Article 3(2).
4
Share verified data with your EU buyer
Provide verified specific embedded emissions to your EU buyer's authorised CBAM declarant before the September 2027 declaration deadline. Verified actual data replaces default values, and a verified actual value carries no mark-up.

Key Deadlines

2026
First full reporting year begins
CBAM Regulation fully in force
30 Sep 2027
First CBAM declaration due
Covers goods imported in 2026
2028+
Annual declarations continue
Phase-in increases each year to 2034
2034
Full CBAM liability
Free allocation ends for CBAM goods (Directive 2003/87/EC Art. 10a(1a))

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Default values sourced from IR (EU) 2026/1740 Annex I (European Commission). Net costs are illustrative — actual liability depends on verified embedded emissions, SEFA benchmark deduction, and the CBAM factor for the year. Not legal or compliance advice.

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