Fertilisers · CBAM

CBAM default values for CN 3102

Mineral or chemical fertilizers, nitrogenous

Example: for 31021012 made in India, the default value is 0.74 tCO2e per tonne, 0.747 with the 2027 mark-up, or about €61.49 per tonne at the latest certificate price, before deductions.

CN codes under 3102

CN code	Description
`3102`	Mineral or chemical fertilizers, nitrogenous
`31021012`	Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8 % but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg)
`31021015`	Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2 % but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg)
`31021019`	Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8 % but <=55% by weight of urea)
`31021090`	Urea, whether or not in aqueous solution, containing <= 45 % by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)
`31022100`	Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31022900`	Double salts and mixtures of ammonium sulphate and ammonium nitrate
`31023010`	Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)
`31023090`	Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31024010`	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28 % nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31024090`	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28 % nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31025000`	Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31026000`	Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31028000`	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg)
`31029000`	Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg)

Default values by country

Total embedded emissions in tCO2e per tonne of good, shown as a range across the CN codes above. The mark-up for this sector is 1 % in 2026, 1 % in 2027, 1 % in 2028 and later. A * means at least one code uses the "Other countries and territories" value, as the regulation requires when a country has no value of its own.

Country	Default value	2026 with mark-up	2027 with mark-up	2028+ with mark-up
Albania	0.47–4.31	0.475–4.353	0.475–4.353	0.475–4.353
Algeria	0.47–3.94	0.475–3.979	0.475–3.979	0.475–3.979
Angola *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Argentina	0.53–3.02	0.535–3.05	0.535–3.05	0.535–3.05
Armenia	0.5–4.33	0.505–4.373	0.505–4.373	0.505–4.373
Australia	0.45–2.21	0.455–2.232	0.455–2.232	0.455–2.232
Azerbaijan	0.51–4.21	0.515–4.252	0.515–4.252	0.515–4.252
Bahrain *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Bangladesh	0.56–2.92	0.566–2.949	0.566–2.949	0.566–2.949
Belarus	0.49–4.25	0.495–4.293	0.495–4.293	0.495–4.293
Benin *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Bolivia *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Bosnia and Herzegovina	0.54–4.26	0.545–4.303	0.545–4.303	0.545–4.303
Brazil	0.69–3.23	0.697–3.262	0.697–3.262	0.697–3.262
Brunei *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Cambodia	0.78–3.61	0.788–3.646	0.788–3.646	0.788–3.646
Cameroon	0.56–2.92	0.566–2.949	0.566–2.949	0.566–2.949
Canada	0.46–2.4	0.465–2.424	0.465–2.424	0.465–2.424
Chile	0.55–2.97	0.556–3	0.556–3	0.556–3
China	0.94–4.81	0.949–4.858	0.949–4.858	0.949–4.858
Colombia	0.52–3.01	0.525–3.04	0.525–3.04	0.525–3.04
Congo *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Congo, Democratic Republic of *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Costa Rica	0.53–2.89	0.535–2.919	0.535–2.919	0.535–2.919
Cuba	0.53–2.94	0.535–2.969	0.535–2.969	0.535–2.969
Curaçao *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Dominican Republic	0.55–2.88	0.556–2.909	0.556–2.909	0.556–2.909
Ecuador	0.53–2.98	0.535–3.01	0.535–3.01	0.535–3.01
Egypt	0.46–3.89	0.465–3.929	0.465–3.929	0.465–3.929
El Salvador	0.52–2.92	0.525–2.949	0.525–2.949	0.525–2.949
Equatorial Guinea *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Eritrea *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Eswatini *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Ethiopia	0.64–2.94	0.646–2.969	0.646–2.969	0.646–2.969
Gabon *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Georgia	0.5–4.34	0.505–4.383	0.505–4.383	0.505–4.383
Ghana	0.75–3.68	0.758–3.717	0.758–3.717	0.758–3.717
Guatemala	0.57–2.95	0.576–2.98	0.576–2.98	0.576–2.98
Haiti *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Honduras	0.74–4.64	0.747–4.686	0.747–4.686	0.747–4.686
Hong Kong *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
India	0.74–3.14	0.747–3.171	0.747–3.171	0.747–3.171
Indonesia	0.52–3.33	0.525–3.363	0.525–3.363	0.525–3.363
Iran, Islamic Republic of	0.48–3.88	0.485–3.919	0.485–3.919	0.485–3.919
Iraq	0.49–3.93	0.495–3.969	0.495–3.969	0.495–3.969
Israel	0.45–3.99	0.455–4.03	0.455–4.03	0.455–4.03
Ivory Coast	0.54–2.81	0.545–2.838	0.545–2.838	0.545–2.838
Jamaica *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Japan	0.5–3.42	0.505–3.454	0.505–3.454	0.505–3.454
Jordan	0.49–3.94	0.495–3.979	0.495–3.979	0.495–3.979
Kazakhstan	0.52–4.33	0.525–4.373	0.525–4.373	0.525–4.373
Kenya	0.49–2.72	0.495–2.747	0.495–2.747	0.495–2.747
Korea, Republic of (South Korea)	0.51–3.42	0.515–3.454	0.515–3.454	0.515–3.454
Kuwait	0.49–3.92	0.495–3.959	0.495–3.959	0.495–3.959
Kyrgyzstan	0.52–4.39	0.525–4.434	0.525–4.434	0.525–4.434
Laos *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Lebanon	0.53–4.12	0.535–4.161	0.535–4.161	0.535–4.161
Liberia *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Libya	0.5–2.7	0.505–2.727	0.505–2.727	0.505–2.727
Madagascar	0.48–2.9	0.485–2.929	0.485–2.929	0.485–2.929
Malaysia	0.51–3.45	0.515–3.485	0.515–3.485	0.515–3.485
Mali	0.54–2.79	0.545–2.818	0.545–2.818	0.545–2.818
Mauritania *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Mauritius	0.52–2.72	0.525–2.747	0.525–2.747	0.525–2.747
Mexico	0.54–3	0.545–3.03	0.545–3.03	0.545–3.03
Moldova, Republic of	0.52–4.38	0.525–4.424	0.525–4.424	0.525–4.424
Mongolia	0.46–3.57	0.465–3.606	0.465–3.606	0.465–3.606
Montenegro *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Morocco	0.5–3.97	0.505–4.01	0.505–4.01	0.505–4.01
Mozambique *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Myanmar	0.5–3.39	0.505–3.424	0.505–3.424	0.505–3.424
Namibia *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Nepal	0.57–2.87	0.576–2.899	0.576–2.899	0.576–2.899
New Caledonia and dependencies *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
New Zealand	0.42–2.53	0.424–2.555	0.424–2.555	0.424–2.555
Nicaragua	0.57–2.94	0.576–2.969	0.576–2.969	0.576–2.969
Niger *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Nigeria	0.49–2.57	0.495–2.596	0.495–2.596	0.495–2.596
North Korea (Democratic People’s Republic of Korea)	0.48–3.32	0.485–3.353	0.485–3.353	0.485–3.353
North Macedonia	0.48–4.36	0.485–4.404	0.485–4.404	0.485–4.404
Oman *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Pakistan	0.55–2.82	0.556–2.848	0.556–2.848	0.556–2.848
Panama	0.45–2.9	0.455–2.929	0.455–2.929	0.455–2.929
Papua New Guinea *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Paraguay	0.45–3.02	0.455–3.05	0.455–3.05	0.455–3.05
Peru	0.52–3	0.525–3.03	0.525–3.03	0.525–3.03
Philippines	0.53–3.51	0.535–3.545	0.535–3.545	0.535–3.545
Qatar	0.46–3.93	0.465–3.969	0.465–3.969	0.465–3.969
Russian Federation	0.49–4.26	0.495–4.303	0.495–4.303	0.495–4.303
Rwanda *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Saudi Arabia	0.49–3.9	0.495–3.939	0.495–3.939	0.495–3.939
Senegal	0.51–2.69	0.515–2.717	0.515–2.717	0.515–2.717
Serbia	0.49–4.27	0.495–4.313	0.495–4.313	0.495–4.313
Sierra Leone *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Singapore *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
South Africa	0.78–3.27	0.788–3.303	0.788–3.303	0.788–3.303
Sri Lanka	0.57–3.29	0.576–3.323	0.576–3.323	0.576–3.323
Sudan	0.49–3.06	0.495–3.091	0.495–3.091	0.495–3.091
Suriname	0.45–2.87	0.455–2.899	0.455–2.899	0.455–2.899
Syria	0.49–3.93	0.495–3.969	0.495–3.969	0.495–3.969
Taiwan	0.46–3.37	0.465–3.404	0.465–3.404	0.465–3.404
Tajikistan	0.49–4.28	0.495–4.323	0.495–4.323	0.495–4.323
Tanzania, United Republic of	0.48–2.63	0.485–2.656	0.485–2.656	0.485–2.656
Thailand	0.51–3.33	0.515–3.363	0.515–3.363	0.515–3.363
Togo *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Trinidad and Tobago	0.53–3	0.535–3.03	0.535–3.03	0.535–3.03
Tunisia	0.48–4.06	0.485–4.101	0.485–4.101	0.485–4.101
Türkiye	0.5–4.24	0.505–4.282	0.505–4.282	0.505–4.282
Turkmenistan	0.52–4.31	0.525–4.353	0.525–4.353	0.525–4.353
Uganda *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
Ukraine	0.48–4.27	0.485–4.313	0.485–4.313	0.485–4.313
United Arab Emirates *	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434
United Kingdom	0.42–1.26	0.424–1.273	0.424–1.273	0.424–1.273
United States	0.76–2.97	0.768–3	0.768–3	0.768–3
Uruguay	0.53–2.85	0.535–2.879	0.535–2.879	0.535–2.879
Uzbekistan	0.52–4.33	0.525–4.373	0.525–4.373	0.525–4.373
Venezuela	0.52–2.85	0.525–2.879	0.525–2.879	0.525–2.879
Viet Nam	0.81–3.84	0.818–3.878	0.818–3.878	0.818–3.878
Yemen	0.48–4.25	0.485–4.293	0.485–4.293	0.485–4.293
Zambia	0.5–2.66	0.505–2.687	0.505–2.687	0.505–2.687
Zimbabwe	0.5–2.66	0.505–2.687	0.505–2.687	0.505–2.687
Other countries and territories	0.9–4.39	0.909–4.434	0.909–4.434	0.909–4.434

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CN code Country of production Year

Source: Commission Implementing Regulation (EU) 2025/2621, Annexes I and IV as replaced by Commission Implementing Regulation (EU) 2026/1740, published in the Official Journal on 31 July 2026 and applying from 1 January 2026 (official text). Certificate prices: European Commission. The mark-up figures are our arithmetic on the official totals; the binding figure is calculated in the EU's CBAM Registry. This is information, not legal or tax advice.