CBAM — Fertilisers
3102 40 10 — 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)
EU 2025/2621 · tCO₂e/t
Default emissions
2.3600
tCO₂e/t
Certificate price
€75.28
Q2 2026 · per tCO₂e
Est. CBAM cost
€177.66
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 | 2.2600 |
| Indirect emissions | 0.1000 |
| Total embedded emissions | 2.3600 |
Mark-up values (pre-calculated)
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 | 2.1500 | 0.0800 | 2.2200 |
| Algeria | 1.9800 | 0.0900 | 2.0700 |
| Argentina | 1.7000 | 0.0700 | 1.7600 |
| Armenia | 2.2200 | 0.0400 | 2.2500 |
| Australia | 1.2800 | 0.1200 | 1.3900 |
| Azerbaijan | 2.1600 | 0.0600 | 2.2200 |
| Bangladesh | 1.6600 | 0.1100 | 1.7700 |
| Belarus | 2.1500 | 0.0600 | 2.2200 |
| Bosnia and Herzegovina | 2.1600 | 0.1400 | 2.3000 |
| Brazil | 1.9400 | 0.0400 | 1.9900 |
| Cambodia | 1.9500 | 0.1000 | 2.0500 |
| Cameroon | 1.3900 | 0.0500 | 1.4400 |
| Chile | 1.6600 | 0.1200 | 1.7800 |
| China | 2.7800 | 0.1300 | 2.9000 |
| Colombia | 1.6500 | 0.0700 | 1.7100 |
| Côte d'Ivoire | 1.6000 | 0.0800 | 1.6800 |
| Cuba | 1.6200 | 0.1200 | 1.7500 |
| Dominican Republic | 1.6300 | 0.1100 | 1.7400 |
| Ecuador | 1.6800 | 0.0600 | 1.7400 |
| Egypt | 1.9800 | 0.0700 | 2.0500 |
| El Salvador | 1.6200 | 0.1000 | 1.7200 |
| Ethiopia | 1.7400 | 0.0900 | 1.8300 |
| Georgia | 2.2300 | 0.0400 | 2.2700 |
| Ghana | 1.6500 | 0.0800 | 1.7300 |
| Guatemala | 1.6400 | 0.1600 | 1.8000 |
| Honduras | 1.6300 | 0.1000 | 1.7300 |
| India | 1.8900 | 0.1500 | 2.0400 |
| Indonesia | 1.7600 | 0.1600 | 1.9200 |
| Iran | 1.9900 | 0.0900 | 2.0800 |
| Iraq | 2.0000 | 0.1200 | 2.1100 |
| Israel | 2.0100 | 0.0700 | 2.0800 |
| Japan | 1.8100 | 0.1100 | 1.9100 |
| Jordan | 2.0200 | 0.0800 | 2.0900 |
| Kazakhstan | 2.2000 | 0.1000 | 2.3000 |
| Kenya | 1.5200 | 0.0800 | 1.6100 |
| Kuwait | 1.9900 | 0.1200 | 2.1000 |
| Kyrgyzstan | 2.2300 | 0.0800 | 2.3100 |
| Lebanon | 2.1000 | 0.1300 | 2.2300 |
| Libya | 1.5100 | 0.1100 | 1.6200 |
| Madagascar | 2.0100 | 0.1300 | 2.1400 |
| Malaysia | 1.8200 | 0.0800 | 1.8900 |
| Mexico | 1.6800 | 0.0900 | 1.7700 |
| Moldova | 2.2200 | 0.0900 | 2.3100 |
| Mongolia | 1.7500 | 0.1100 | 1.8600 |
| Nepal | 1.6300 | 0.1100 | 1.7400 |
| New Zealand | 1.4000 | 0.0400 | 1.4500 |
| Nicaragua | 1.6400 | 0.1600 | 1.8000 |
| Nigeria | 1.4700 | 0.0700 | 1.5400 |
| North Korea | 1.7500 | 0.1000 | 1.8500 |
| North Macedonia | 2.1500 | 0.1200 | 2.2700 |
| Pakistan | 1.6200 | 0.0800 | 1.7000 |
| Papua New Guinea | 1.5400 | 0.0400 | 1.5800 |
| Paraguay | 1.5900 | 0.0300 | 1.6200 |
| Peru | 1.7000 | 0.0400 | 1.7400 |
| Philippines | 1.8500 | 0.1400 | 1.9900 |
| Qatar | 1.9800 | 0.0900 | 2.0700 |
| Russia | 2.1500 | 0.0700 | 2.2200 |
| Saudi Arabia | 1.9900 | 0.1100 | 2.1000 |
| Senegal | 1.5100 | 0.1200 | 1.6300 |
| Serbia | 2.1500 | 0.0700 | 2.2200 |
| South Africa | 1.9700 | 0.1800 | 2.1500 |
| South Korea | 1.8000 | 0.1100 | 1.9200 |
| Sri Lanka | 1.8000 | 0.1300 | 1.9200 |
| Sudan | 1.6700 | 0.0700 | 1.7400 |
| Suriname | 1.5200 | 0.0500 | 1.5700 |
| Syria | 1.9900 | 0.1300 | 2.1200 |
| Taiwan | 1.7400 | 0.1100 | 1.8500 |
| Tajikistan | 2.1600 | 0.0500 | 2.2100 |
| Tanzania | 1.4700 | 0.0900 | 1.5500 |
| Thailand | 1.7700 | 0.1300 | 1.8900 |
| Trinidad and Tobago | 2.1600 | 0.0700 | 2.2300 |
| Tunisia | 2.0700 | 0.0800 | 2.1500 |
| Turkmenistan | 2.1500 | 0.1400 | 2.3000 |
| Ukraine | 2.1500 | 0.0600 | 2.2200 |
| United Kingdom | 0.8400 | 0.0600 | 0.9000 |
| United States | 1.9100 | 0.0700 | 1.9800 |
| Uruguay | 1.6300 | 0.0600 | 1.6900 |
| Uzbekistan | 2.2000 | 0.0900 | 2.3000 |
| Venezuela | 1.6300 | 0.0600 | 1.6900 |
| Vietnam | 2.2800 | 0.1100 | 2.3800 |
| Yemen | 2.0900 | 0.0600 | 2.1500 |
| Zambia | 1.4800 | 0.1100 | 1.5900 |
| Zimbabwe | 1.5000 | 0.1100 | 1.6100 |
CBAM compliance context
CN code 3102 40 10 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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