EU carbon rules / Industry dossiers / Cement, glass and ceramics
NACE C23 4 duties 9 related regulations
Cement, glass and ceramics
Process emissions dominate; cement is directly covered by CBAM, and embodied carbon in building materials is spreading through public procurement.
Reference only: this dossier is public compliance research, not legal advice, and draws no compliance conclusion. Whether a duty applies depends on product classification (CN code), role (importer, EU producer, downstream purchaser), cumulative volumes and Member State application; rely on the legal text and the competent authority.
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Duties
CCarbon: pricing, accounting, reporting, targets EEnvironment: pollution, waste, ecosystems, product attributes
| Duty | Trigger | Evidence needed | Timing | Legal source |
|---|---|---|---|---|
| Carbon Calculate and declare process and combustion emissions per kiln line Calculate process emissions from limestone calcination and fuel combustion emissions per kiln line, and describe the supplementary cementitious materials. | Imports of cement, clinker and certain lime/gypsum products | Kiln-line-level process emissions (limestone calcination) plus combustion emissions; description of supplementary cementitious materials (fly ash/slag) | Recording from 2026; annual declaration | Reg (EU) 2023/956 |
| Carbon Obtain the status of authorised CBAM declarant Authorisation must be applied for from the competent authority of the Member State before import, and a cumulative import ledger must be kept. | Importing covered goods in one's own name exceeding 50 tonnes per year | Authorisation from the Member State competent authority; import ledger | 2026-01-01 | Reg (EU) 2023/956; Reg (EU) 2025/2083 |
| Environment Preparation of carbon footprints / EPDs for construction products Prepare EPDs in accordance with EN 15804 and align with the digital product passport requirements for construction products under the ESPR. | Entry into EU public procurement or customer requests for embodied carbon data (glass, ceramics, concrete products) | EPD in accordance with EN 15804; ESPR digital product passport for construction products (phased) | With the product-group delegated acts | Reg (EU) 2024/1781 (ESPR) |
| CarbonEnvironment ETS and IED compliance for EU installations Installations in the EU must monitor and report under the ETS, meet BAT-AELs under the IED and submit transformation plans. | Cement kilns/lime kilns/glass furnaces above 20 MW in the EU | MRV; compliance with BAT-AELs and transformation plan | Ongoing; IED transposition 2026-07-01 | Directive 2003/87/EC; Directive (EU) 2024/1785 |
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Related regulations
| Regulation | Number | Status | Key date | Applies to |
|---|---|---|---|---|
| CBAM Regulation | Regulation (EU) 2023/956 | In force | 2026-01-01 | Imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen |
| CBAM Simplification Amendment | Regulation (EU) 2025/2083 | In force | 2025-10 | Imports of goods covered by CBAM |
| EU ETS Directive | Directive 2003/87/EC | In force | 2003 | Power, energy-intensive industry, aviation (within the EU/EEA) |
| ETS Transitional Rules for Free Allocation | Delegated Reg (EU) 2019/331 (as amended by 2024/873) | In force | 2019 / 2024 | Industrial installations covered by the EU ETS |
| Industrial Emissions Directive IED 2.0 | Directive (EU) 2024/1785 | In force | 2026-07-01 transposition | Large industrial installations |
| State Aid Guidelines on Indirect Cost Compensation (EEI) | Guidelines on EEI compensation | In force | continuous | Electricity-intensive sectors (steel, aluminium, chemicals, paper, etc.) |
| Landfill Directive | Directive 1999/31/EC | In force | 1999 (as amended by 2018/850) | Landfill operators, waste treatment companies |
| Mining Waste Directive | Directive 2006/21/EC | In force | 2006 | Extractive industry and mining waste facility operators |
| Construction Products Regulation (CPR) | Regulation (EU) 2024/3110 | In force | 2024 (phased application from 2026-01-08) | Manufacturers, importers and distributors of construction products |
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