This paper aims to increase the knowledge of how
carbon pricing impacts the cement sector, in particular on border adjustments made on the basis of embedded carbon in imported products. This paper considers the use of Border Adjustment Measures (BAM) as they might apply in the case of cement. As well as more generic issues concerning the political and legal challenges to their adoption, a number of more sector-specific design and methodological issues require consideration. The principal options are presented along with a discussion of their relative advantages and