CBAM default values: Mauritania
Mauritania has country-specific default values for 2 CBAM products (cement). For 6 further products no value is published, so the “other countries” value applies. Source: Annex I, Implementing Regulation (EU) 2025/2621.
Values are tCO₂e per tonne of product. “2026” to “2028+” include the mark-up. The estimated cost per tonne uses the 2026 value, the CBAM benchmark for the indicated production route, the 2026 CBAM factor (97.5 %) and the 2026 Q3 certificate price of €82.32. Run your own figures in the cost calculator.
Cement
| CN code | Product | Direct | Indirect | Total | 2026 | 2027 | 2028+ | Route | ≈ €/t 2026 |
|---|---|---|---|---|---|---|---|---|---|
| 2507 00 80 | Calcined clay other countries | – | – | 0.280 | 0.308 | 0.336 | 0.364 | €0 | |
| 2523 10 00 | White clinker other countries | – | – | 1.370 | 1.507 | 1.644 | 1.781 | B | €55 |
| 2523 10 00 | Grey clinker other countries | – | – | 1.410 | 1.551 | 1.692 | 1.833 | A | €74 |
| 2523 21 00 | White Portland cement other countries | – | – | 1.450 | 1.595 | 1.740 | 1.885 | €62 | |
| 2523 29 00 | Grey Portland cement | 1.100 | 0.090 | 1.190 | 1.309 | 1.428 | 1.547 | €54 | |
| 2523 90 00 | White hydraulic cements other countries | – | – | 1.490 | 1.639 | 1.788 | 1.937 | B | €67 |
| 2523 90 00 | Grey hydraulic cements | 1.050 | 0.090 | 1.140 | 1.254 | 1.368 | 1.482 | A | €50 |
| 2523 30 00 | Aluminous cement other countries | – | – | 2.030 | 2.233 | 2.436 | 2.639 | €126 |
Production routes
The route letter decides which CBAM benchmark is used for the free allocation adjustment when default values apply:
- A: grey clinker / cement
Notes
- Indirect emissions count towards the CBAM obligation only for cement and fertilisers. For iron and steel, aluminium and hydrogen only direct emissions are priced.
- Default values do not need third-party verification. Actual values supplied by the producer must be verified by an accredited verifier.
- The Commission must review the default values by the end of 2027.