Last updated on October 27, 2025
No, cement imported into the EU must comply with the Carbon Border Adjustment Mechanism (CBAM), which includes reporting and carbon pricing obligations.
Carbon Comes at a Cost—Even at the Border
Cement is the backbone of modern infrastructure—but it’s also one of the most carbon-intensive materials on the planet. So when it crosses into the European Union, it doesn’t just pass through customs—it passes through climate policy. And yes, that means paying a carbon price.
The EU’s Carbon Border Adjustment Mechanism (CBAM) is designed to level the playing field between domestic producers, who already pay for their emissions under the EU Emissions Trading System (ETS), and foreign producers, who might not. The goal? Prevent carbon leakage and encourage cleaner production worldwide.
What CBAM Means for Cement Importers
Since October 2023, CBAM has been in a transitional phase, during which importers of cement and other high-emission goods must report the embedded greenhouse gas emissions in their products. This includes both direct and indirect emissions from production. While no financial payments are required during this phase, the reporting obligations are strict and detailed.
Starting January 2026, the definitive regime kicks in. Importers will be required to purchase CBAM certificates that reflect the carbon price equivalent to what would have been paid under the EU ETS. If the exporting country already levies a carbon price, that amount can be deducted—provided it’s properly documented.
Legal Framework and Scope
CBAM is governed by Regulation (EU) 2023/956, which outlines the mechanism’s scope, reporting requirements, and enforcement procedures. Cement is explicitly listed among the goods covered, with detailed product codes and emission calculation methodologies provided in the regulation’s annexes.
The regulation was further strengthened by Regulation (EU) 2025/2083, which simplified procedures and clarified obligations for importers. These updates ensure that the system is robust, transparent, and aligned with the EU’s climate goals.
Why It Matters
The cement industry accounts for roughly 7% of global CO₂ emissions. By applying a carbon price at the border, the EU is sending a clear message: climate responsibility doesn’t stop at national borders. CBAM incentivizes cleaner production methods abroad and protects EU industries from unfair competition.
It also supports the EU’s broader Fit for 55 package, which aims to reduce greenhouse gas emissions by 55% by 2030. CBAM is a cornerstone of this strategy, ensuring that imported goods don’t undermine domestic climate efforts.
See more on EUROPEAN UNION
Sources
Carbon Border Adjustment Mechanism – Taxation and Customs Union
https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
ongoing
Regulation (EU) 2025/2083 – EUR-Lex
https://eur-lex.europa.eu/eli/reg/2025/2083/oj/eng
2025-10-17