Fertilisers · CBAM

CBAM default values for CN 3105

Mineral or chemical fertilisers containing two or three of the fertilising elements…

Example: for 31051000 made in India, the default value is 0.98 tCO2e per tonne, 0.99 with the 2027 mark-up, or about €81.50 per tonne at the latest certificate price, before deductions.

CN codes under 3105

CN code	Description
`3105`	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium
`31051000`	Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg
`31052010`	Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31052090`	Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31053000`	Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31054000`	Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31055100`	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates)
`31055900`	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates)
`31059020`	Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10 % nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
`31059080`	Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10 % (excl. in tablets or similar forms or in packages of a gross weight of <= 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	0.35–1.54	0.353–1.555	0.353–1.555	0.353–1.555
Algeria	0.34–1.44	0.343–1.454	0.343–1.454	0.343–1.454
Angola *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Argentina	0.37–1.24	0.374–1.252	0.374–1.252	0.374–1.252
Armenia	0.34–1.54	0.343–1.555	0.343–1.555	0.343–1.555
Australia	0.33–1.03	0.333–1.04	0.333–1.04	0.333–1.04
Azerbaijan	0.35–1.54	0.353–1.555	0.353–1.555	0.353–1.555
Bahrain *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Bangladesh	0.4–1.27	0.404–1.283	0.404–1.283	0.404–1.283
Belarus	0.35–1.53	0.353–1.545	0.353–1.545	0.353–1.545
Benin *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Bolivia *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Bosnia and Herzegovina	0.39–1.63	0.394–1.646	0.394–1.646	0.394–1.646
Brazil	0.48–1.39	0.485–1.404	0.485–1.404	0.485–1.404
Brunei *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Cambodia	0.41–1.45	0.414–1.465	0.414–1.465	0.414–1.465
Cameroon	0.39–1.23	0.394–1.242	0.394–1.242	0.394–1.242
Canada	0.32–1.02	0.323–1.03	0.323–1.03	0.323–1.03
Chile	0.4–1.29	0.404–1.303	0.404–1.303	0.404–1.303
China	0.67–2.07	0.677–2.091	0.677–2.091	0.677–2.091
Colombia	0.36–1.22	0.364–1.232	0.364–1.232	0.364–1.232
Congo *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Congo, Democratic Republic of *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Costa Rica	0.37–1.21	0.374–1.222	0.374–1.222	0.374–1.222
Cuba	0.4–1.27	0.404–1.283	0.404–1.283	0.404–1.283
Curaçao *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Dominican Republic	0.39–1.26	0.394–1.273	0.394–1.273	0.394–1.273
Ecuador	0.37–1.23	0.374–1.242	0.374–1.242	0.374–1.242
Egypt	0.33–1.43	0.333–1.444	0.333–1.444	0.333–1.444
El Salvador	0.38–1.24	0.384–1.252	0.384–1.252	0.384–1.252
Equatorial Guinea *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Eritrea *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Eswatini *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Ethiopia	0.45–1.3	0.455–1.313	0.455–1.313	0.455–1.313
Gabon *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Georgia	0.35–1.57	0.353–1.586	0.353–1.586	0.353–1.586
Ghana	0.39–1.22	0.394–1.232	0.394–1.232	0.394–1.232
Guatemala	0.42–1.32	0.424–1.333	0.424–1.333	0.424–1.333
Haiti *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Honduras	0.38–1.24	0.384–1.252	0.384–1.252	0.384–1.252
Hong Kong *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
India	0.53–1.49	0.535–1.505	0.535–1.505	0.535–1.505
Indonesia	0.39–1.4	0.394–1.414	0.394–1.414	0.394–1.414
Iran, Islamic Republic of	0.34–1.46	0.343–1.475	0.343–1.475	0.343–1.475
Iraq	0.35–1.5	0.353–1.515	0.353–1.515	0.353–1.515
Israel	0.34–1.44	0.343–1.454	0.343–1.454	0.343–1.454
Ivory Coast	0.37–1.2	0.374–1.212	0.374–1.212	0.374–1.212
Jamaica *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Japan	0.36–1.35	0.364–1.364	0.364–1.364	0.364–1.364
Jordan	0.34–1.46	0.343–1.475	0.343–1.475	0.343–1.475
Kazakhstan	0.37–1.6	0.374–1.616	0.374–1.616	0.374–1.616
Kenya	0.34–1.14	0.343–1.151	0.343–1.151	0.343–1.151
Korea, Republic of (South Korea)	0.36–1.36	0.364–1.374	0.364–1.374	0.364–1.374
Kuwait	0.35–1.48	0.353–1.495	0.353–1.495	0.353–1.495
Kyrgyzstan	0.36–1.59	0.364–1.606	0.364–1.606	0.364–1.606
Laos *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Lebanon	0.38–1.58	0.384–1.596	0.384–1.596	0.384–1.596
Liberia *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Libya	0.36–1.18	0.364–1.192	0.364–1.192	0.364–1.192
Madagascar	0.34–1.09	0.343–1.101	0.343–1.101	0.343–1.101
Malaysia	0.37–1.39	0.374–1.404	0.374–1.404	0.374–1.404
Mali	0.32–1.04	0.323–1.05	0.323–1.05	0.323–1.05
Mauritania *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Mauritius	0.38–1.19	0.384–1.202	0.384–1.202	0.384–1.202
Mexico	0.38–1.26	0.384–1.273	0.384–1.273	0.384–1.273
Moldova, Republic of	0.37–1.61	0.374–1.626	0.374–1.626	0.374–1.626
Mongolia	0.33–1.25	0.333–1.263	0.333–1.263	0.333–1.263
Montenegro *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Morocco	0.37–1.52	0.374–1.535	0.374–1.535	0.374–1.535
Mozambique *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Myanmar	0.35–1.33	0.353–1.343	0.353–1.343	0.353–1.343
Namibia *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Nepal	0.4–1.24	0.404–1.252	0.404–1.252	0.404–1.252
New Caledonia and dependencies *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
New Zealand	0.29–1.01	0.293–1.02	0.293–1.02	0.293–1.02
Nicaragua	0.41–1.32	0.414–1.333	0.414–1.333	0.414–1.333
Niger *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Nigeria	0.34–1.1	0.343–1.111	0.343–1.111	0.343–1.111
North Korea (Democratic People’s Republic of Korea)	0.36–1.32	0.364–1.333	0.364–1.333	0.364–1.333
North Macedonia	0.38–1.59	0.384–1.606	0.384–1.606	0.384–1.606
Oman *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Pakistan	0.39–1.21	0.394–1.222	0.394–1.222	0.394–1.222
Panama	0.32–1.07	0.323–1.081	0.323–1.081	0.323–1.081
Papua New Guinea *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Paraguay	0.32–1.1	0.323–1.111	0.323–1.111	0.323–1.111
Peru	0.36–1.21	0.364–1.222	0.364–1.222	0.364–1.222
Philippines	0.39–1.44	0.394–1.454	0.394–1.454	0.394–1.454
Qatar	0.34–1.44	0.343–1.454	0.343–1.454	0.343–1.454
Russian Federation	0.35–1.53	0.353–1.545	0.353–1.545	0.353–1.545
Rwanda *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Saudi Arabia	0.35–1.48	0.353–1.495	0.353–1.495	0.353–1.495
Senegal	0.38–1.2	0.384–1.212	0.384–1.212	0.384–1.212
Serbia	0.35–1.53	0.353–1.545	0.353–1.545	0.353–1.545
Sierra Leone *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Singapore *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
South Africa	0.59–1.6	0.596–1.616	0.596–1.616	0.596–1.616
Sri Lanka	0.41–1.38	0.414–1.394	0.414–1.394	0.414–1.394
Sudan	0.34–1.22	0.343–1.232	0.343–1.232	0.343–1.232
Suriname	0.32–1.07	0.323–1.081	0.323–1.081	0.323–1.081
Syria	0.36–1.51	0.364–1.525	0.364–1.525	0.364–1.525
Taiwan	0.36–1.32	0.364–1.333	0.364–1.333	0.364–1.333
Tajikistan	0.34–1.5	0.343–1.515	0.343–1.515	0.343–1.515
Tanzania, United Republic of	0.34–1.1	0.343–1.111	0.343–1.111	0.343–1.111
Thailand	0.37–1.36	0.374–1.374	0.374–1.374	0.374–1.374
Togo *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Trinidad and Tobago	0.38–1.23	0.384–1.242	0.384–1.242	0.384–1.242
Tunisia	0.34–1.49	0.343–1.505	0.343–1.505	0.343–1.505
Türkiye	0.36–1.54	0.364–1.555	0.364–1.555	0.364–1.555
Turkmenistan	0.39–1.63	0.394–1.646	0.394–1.646	0.394–1.646
Uganda *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
Ukraine	0.35–1.53	0.353–1.545	0.353–1.545	0.353–1.545
United Arab Emirates *	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677
United Kingdom	0.32–0.67	0.323–0.677	0.323–0.677	0.323–0.677
United States	0.53–1.42	0.535–1.434	0.535–1.434	0.535–1.434
Uruguay	0.37–1.2	0.374–1.212	0.374–1.212	0.374–1.212
Uzbekistan	0.37–1.6	0.374–1.616	0.374–1.616	0.374–1.616
Venezuela	0.37–1.2	0.374–1.212	0.374–1.212	0.374–1.212
Viet Nam	0.57–1.71	0.576–1.727	0.576–1.727	0.576–1.727
Yemen	0.34–1.44	0.343–1.454	0.343–1.454	0.343–1.454
Zambia	0.36–1.13	0.364–1.141	0.364–1.141	0.364–1.141
Zimbabwe	0.36–1.16	0.364–1.172	0.364–1.172	0.364–1.172
Other countries and territories	0.51–1.66	0.515–1.677	0.515–1.677	0.515–1.677

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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.