CBAM and CN code 2523 30 00: Aluminous cement

Annex I row (official wording)

CN code: 2523 30 00

Description: Aluminous cement

Greenhouse gas: Carbon dioxide

Scope in the operative articles

Article 2(1): This Regulation applies to goods listed in Annex I originating in a third country, where those goods, or processed products from those goods resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013, are imported into the customs territory of the Union.

Article 2(4): By way of derogation from paragraphs 1 and 2, this Regulation shall not apply to goods originating in the third countries and territories listed in point 1 of Annex III.

• Countries and territories of Annex III, point 1

Mass threshold and dates in the operative articles

Article 2a(1): An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.

Article 2a(4): This Article shall not apply to imports of electricity or hydrogen.

Annex VII, point 1: The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.

Article 36(2)(b): Article 2(2) and Articles 2a, 4, 6 to 9, 10a, 15, 19 and 21, Article 22(1) and 22(3) and Articles 23 to 27 and 31 shall apply from 1 January 2026;

Other rows in the category Cement

• CN ex 2507 00 80: Other kaolinic clays except non-calcined kaolinic clays
• CN 2523 10 00: Cement clinkers
• CN 2523 21 00: White Portland cement, whether or not artificially coloured
• CN 2523 29 00: Other Portland cement
• CN 2523 90 00: Other hydraulic cements

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