← All of South Korea's CBAM default values

South Korea CBAM default values for cement and cement clinkers (2523)

0.910 to 1.420 tCO₂e/t across 2523 10 00 10 to 2523 90 00 90

What is South Korea's CBAM default for 2523?

0.910 to 1.420 tCO₂e/t across 2523 10 00 10 to 2523 90 00 90

CN codeDefault, tCO₂e/t
2523 10 00 10Cement clinkersWhite clinker / cement (B)1.230
2523 10 00 90Cement clinkersGrey clinker / cement (A)0.920
2523 21 00White portland cement, whether or not artificially coloured–1.360
2523 29 00Portland cement (excl. white, whether or not artificially coloured)–0.940
2523 90 00 10Cement, whether or not coloured (excl. portland cement and aluminous cement)White clinker / cement (B)1.420
2523 90 00 90Cement, whether or not coloured (excl. portland cement and aluminous cement)Grey clinker / cement (A)0.910

Default values: IR (EU) 2026/1740 Annex I, column "total emissions", before the mark-up.

What is it charged against?

CN codeRouteBenchmark, tCO₂e/t
2523 10 00 10White clinker / cement (B)0.859
2523 10 00 90Grey clinker / cement (A)0.666
2523 21 00–0.859
2523 29 00–0.666
2523 90 00 10White clinker / cement (B)0.847
2523 90 00 90Grey clinker / cement (A)0.666

A default published for a production route is charged against that route's CBAM benchmark (IR (EU) 2025/2620 Annex point 5.1).

Priced on default values. This good has one published benchmark whatever the production route, so that benchmark is used (IR (EU) 2025/2620 Annex point 5.1).

Benchmarks: IR (EU) 2025/2620 Annex point 5, Column B.

Mark-up on the default: 10 % in 2026, 20 % in 2027, 30 % from 2028 (IR (EU) 2026/1740 Annex I opening paragraph).

What does it cost per tonne, 2026–2034?

CN code20262027202820302034
2523 10 00 10€39€50€62€87€120
2523 10 00 90€27€35€45€64€90
2523 21 00€50€61€75€100€133
2523 29 00€29€37€47€66€92
2523 90 00 10€55€68€82€106€139
2523 90 00 90€26€35€44€63€89

At the Q2 2026 official CBAM certificate price of €75.28, held flat; the price for later years is not yet published.

Cost per tonne = (default × (1 + mark-up) − CBAM factor × benchmark) × price, never below zero (IR (EU) 2025/2620 Annex point 4, Equation 6).

How does it compare with Other countries?

The Other countries and territories default for the same codes is 1.370 to 1.490 tCO₂e/t.

CN codeSouth KoreaOther countries and territories
2523 10 00 101.2301.370
2523 10 00 900.9201.410
2523 21 001.3601.450
2523 29 000.9401.440
2523 90 00 101.4201.490
2523 90 00 900.9101.370

Default values: IR (EU) 2026/1740 Annex I, column "total emissions", before the mark-up.

This is a free estimate on published defaults.

On your own figures

Compute it on your CN code and your figures

Same acts, per CN code, with the production route the act prices on. Free, behind an email.

Take this estimate to the CN calculator →

The platform

Turn it into the record behind your buyer’s declaration

Your installation data, the evidence trail, the summary your buyer receives — one subscription, no per-report charge.

The platform

Know your CBAM cost before your buyer asks.

Calculate your actual emissions. Prove your numbers. Give your EU buyers the evidence they need. Free for 14 days first. Billed once a year; cancel whenever you like.