# For grey Portland cement under Combined Nomenclature (CN) 2523 29 00, which countries show a dash in the Carbon Border Adjustment Mechanism (CBAM) default values, and what applies to them?

Canonical: https://senseible.earth/answers/cbam-portland-cement-default-countries-showing-a-dash

Six countries show a dash for grey Portland cement in the Commission's default value file: Brazil, Cameroon, Canada, Iran, Jordan and Türkiye. Their cement takes the other countries and territories value, 1.440 tonnes of carbon dioxide equivalent (CO2e) per tonne, which is below India's 1.480.

## The rule for a dash

Guidance No. 3 says the Annex I tables list goods only where the good was found to be produced in that country and reliable data were available. Where the good is not explicitly listed for the country of production, or is listed with a dash, the declarant uses the Other countries and territories table. For CN 2523 29 00 that value is 1.440, direct plus indirect.

## Countries with a dash for CN 2523 29 00

The file does not say why a field is blank. The six are listed in the file with a dash, so they are not the same as countries with no row at all.

- Brazil
- Cameroon
- Canada
- Iran
- Jordan
- Türkiye

## Where India sits among the 94 countries with a value

India is second highest. A Turkish or Brazilian grey Portland cement with a dash starts from 1.440, so on defaults it can come out 0.040 lower than an Indian cargo.

- Mongolia 1.490, equal to the Annex IV value
- India 1.480, made of 1.390 direct and 0.090 indirect
- Turkmenistan 1.440, equal to Other countries and territories
- China 1.420 and Kazakhstan 1.420
- Pakistan 1.320, Algeria 1.300 and Nigeria 1.300, Egypt 1.290, Bangladesh 1.270
- Oman 0.920, Qatar 0.910, United Arab Emirates 0.900, Japan 0.890
- Ethiopia 0.850, the lowest

## What it means for an Indian exporter

Our reading: where the default gap is this small, the verified actual figure decides the contest. Cement counts indirect emissions as well, so your electricity records matter. Mark-up for 2026 is 10% (Guidance No. 3).

## 1,000 tonnes of grey Portland cement imported in 2026 on default values

- India: 1.480 x 1.10 = 1.628 per tonne; x 1,000 = 1,628 tonnes of CO2e
- Other countries and territories, which a dash country takes: 1.440 x 1.10 = 1.584; x 1,000 = 1,584 tonnes
- United Arab Emirates: 0.900 x 1.10 = 0.990; x 1,000 = 990 tonnes
- India against the dash value: 1,628 minus 1,584 = 44 tonnes more

Our arithmetic from the Commission's listed values and the 10% mark-up for 2026. It shows embedded emissions before the free allocation adjustment and before any carbon price paid abroad.

## What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records, which is the plant-side data behind an actual figure. It does not set default values, it is not a CBAM verifier and it does not file declarations.

- [CBAM default values for Indian cement and clinker](https://senseible.earth/answers/cbam-default-value-india-cement-clinker)
- [When the table shows a dash](https://senseible.earth/answers/cbam-india-default-value-shows-a-dash)
- [Which annex of the default values to use](https://senseible.earth/answers/which-annex-of-cbam-default-values-act-to-use)
- [Turkish cement cost per tonne in 2026](https://senseible.earth/answers/turkish-cement-cbam-cost-per-tonne-2026)
- [CBAM for Indian exporters](https://senseible.earth/cbam)

Sources: [European Commission, CBAM default values for the definitive period (Excel, version 2 of 6 August 2026), country sheets, Other Countries and Territories and Annex IV; legally binding values are in Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621](https://taxation-customs.ec.europa.eu/document/download/1c05d211-80cb-4aaa-8ef0-e08005a95d7e_en?filename=DV%20correcting%20act_final%20update_06.08.xlsx), [European Commission, Guidance No. 3, CBAM methods for the calculation of emissions embedded in goods (14 August 2026), section 4.10 on default values and mark-up](https://taxation-customs.ec.europa.eu/document/download/29b9eec7-1a4b-4eb6-ab85-96a0c9e35fd0_en?filename=Guidance%20No.%203%20-%20CBAM%20methods%20for%20the%20calculation%20of%20emissions%20embedded%20in%20goods.pdf)

Last reviewed 2026-11-06. Values are from version 2 of the Commission's file (6 August 2026). The Commission says the default values act will be revised in 2027 at the latest, so re-check each value before you quote it to a buyer.