The Industrial Emissions Directive (IED) requires the setting of ELVs (emission limit values) for installations that do not exceed the emission levels associated with BAT (Best Available Techniques - BAT-AELs) set in BAT Conclusions. BAT-AELs represent average emission levels achievable during a substantial period of time in normal operating and they are levels that an operator can expect to achieve when using the BAT. ELVs have to take into account not only a performance of installation but should ensure a sufficient level of protection for the environment. They are a compromise between a state of the art and ensuring the level of environmental protection. In the Poland Environmental Protection Act implementing the IED requirements, the upper end of the BAT-AELs range became minimum emission standards for cement plants. The BAT conclusions for the cement production were published in 2013 and time to adapt the cement plants to these requirements expired in September 2018. Significant IED implementation issues in cement plants in Poland were presented.