What are the default embedded emissions for CN code 3102 21 00?

The default embedded emissions for 3102 21 00 (Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)) are 0.9700 tCO₂e/t, comprising 0.8700 tCO₂e/t direct and 0.1000 tCO₂e/t indirect emissions. Source: EU 2025/2621.

What is the CBAM certificate cost for 3102 21 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3102 21 00 is €73.02 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3102 21 00?

Yes. The European Commission has published country-specific default embedded emissions for 3102 21 00 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3102 21 00 — Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

Q: What is the CBAM certificate cost for 3102 21 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3102 21 00 is €73.02 per tonne using default embedded emissions values.

Q: Are there country-specific embedded emissions values for 3102 21 00?

Yes. The European Commission has published country-specific default embedded emissions for 3102 21 00 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

EU 2025/2621 · tCO₂e/t

Default emissions

0.9700

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€73.02

per tonne (default value)

Default embedded emissions

Applies to imports from all countries not listed separately below. Source: EU 2025/2621, Annex III — Other Countries and Territories.

Component	Value (tCO₂e/t)
Direct emissions	0.8700
Indirect emissions	0.1000
Total embedded emissions	0.9700

Mark-up values (pre-calculated)

2026: 0.9797 2027: 0.9797 2028+: 0.9797

Country-specific embedded emissions

Where the Commission has published country-specific default values, those apply instead of the general default above. 83 countries covered.

Country	Direct	Indirect	Total (tCO₂e/t)
Albania	0.6000	0.0600	0.6700
Algeria	0.5600	0.0700	0.6300
Argentina	0.6600	0.0500	0.7200
Armenia	0.6400	0.0300	0.6600
Australia	0.5400	0.1000	0.6300
Azerbaijan	0.6300	0.0500	0.6900
Bangladesh	0.6800	0.0900	0.7700
Belarus	0.6200	0.0500	0.6700
Bosnia and Herzegovina	0.6400	0.1100	0.7500
Brazil	0.8900	0.0400	0.9300
Cambodia	0.7000	0.0800	0.7800
Cameroon	0.5700	0.0400	0.6100
Chile	0.6600	0.1000	0.7600
China	1.1900	0.1000	1.2900
Colombia	0.6600	0.0600	0.7200
Côte d'Ivoire	0.6500	0.0700	0.7200
Cuba	0.6500	0.1000	0.7500
Dominican Republic	0.6600	0.0900	0.7500
Ecuador	0.6600	0.0500	0.7100
Egypt	0.5700	0.0600	0.6300
El Salvador	0.6500	0.0800	0.7300
Ethiopia	0.7900	0.0700	0.8600
Georgia	0.6400	0.0400	0.6700
Ghana	0.6800	0.0600	0.7500
Guatemala	0.6600	0.1300	0.7900
Honduras	0.6600	0.0800	0.7400
India	0.8900	0.1200	1.0100
Indonesia	0.6000	0.1400	0.7400
Iran	0.5800	0.0800	0.6600
Iraq	0.5800	0.1000	0.6800
Israel	0.5800	0.0600	0.6400
Japan	0.6100	0.0800	0.6900
Jordan	0.6000	0.0600	0.6600
Kazakhstan	0.6400	0.0800	0.7200
Kenya	0.6000	0.0700	0.6600
Kuwait	0.5800	0.0800	0.6700
Kyrgyzstan	0.6400	0.0600	0.7000
Lebanon	0.6300	0.1100	0.7400
Libya	0.6000	0.0900	0.6900
Madagascar	0.5900	0.1100	0.7000
Malaysia	0.6200	0.0600	0.6800
Mexico	0.6600	0.0700	0.7300
Moldova	0.6400	0.0800	0.7100
Mongolia	0.5600	0.0700	0.6300
Nepal	0.6800	0.0900	0.7700
New Zealand	0.5300	0.0300	0.5500
Nicaragua	0.6600	0.1300	0.7900
Nigeria	0.6000	0.0600	0.6600
North Korea	0.5900	0.0900	0.6800
North Macedonia	0.6000	0.1000	0.7000
Pakistan	0.6800	0.0600	0.7500
Papua New Guinea	0.5800	0.0300	0.6100
Paraguay	0.5900	0.0200	0.6100
Peru	0.6600	0.0400	0.7000
Philippines	0.6300	0.1200	0.7400
Qatar	0.5700	0.0700	0.6400
Russia	0.6200	0.0500	0.6700
Saudi Arabia	0.5800	0.0900	0.6700
Senegal	0.6200	0.1000	0.7200
Serbia	0.6200	0.0600	0.6700
South Africa	0.9700	0.1500	1.1200
South Korea	0.6100	0.0900	0.7000
Sri Lanka	0.6800	0.1000	0.7900
Sudan	0.6000	0.0500	0.6600
Suriname	0.5800	0.0400	0.6200
Syria	0.5800	0.1100	0.6900
Taiwan	0.5800	0.0900	0.6600
Tajikistan	0.6200	0.0400	0.6600
Tanzania	0.5800	0.0700	0.6500
Thailand	0.6100	0.1000	0.7100
Trinidad and Tobago	0.6300	0.0600	0.6800
Tunisia	0.5900	0.0600	0.6600
Turkmenistan	0.6200	0.1200	0.7400
Ukraine	0.6200	0.0500	0.6700
United Kingdom	0.5500	0.0500	0.5900
United States	0.9700	0.0600	1.0300
Uruguay	0.6600	0.0500	0.7100
Uzbekistan	0.6400	0.0800	0.7100
Venezuela	0.6600	0.0500	0.7100
Vietnam	1.0100	0.0900	1.1000
Yemen	0.6100	0.0400	0.6600
Zambia	0.5900	0.0900	0.6800
Zimbabwe	0.6000	0.0900	0.6900

CBAM compliance context

CN code 3102 21 00 falls within the Fertilisers sector under the Carbon Border Adjustment Mechanism. From January 2026, EU importers of goods under this CN code must surrender CBAM certificates to cover the embedded emissions of each tonne imported.

The first CBAM declaration covering 2026 imports is due 31 May 2027. Importers without an authorised CBAM declarant status will not be able to import goods in scope.

Default embedded emissions values are set by EU 2025/2621. Where actual monitored emissions are lower and can be verified, importers may use those instead — but must demonstrate compliance under the implementing regulation.

First declaration deadline: 31 May 2027

Covers all CBAM goods imported during the 2026 calendar year. Declarant authorisation must be in place before importing.

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