What is the CBAM certificate cost for 3105 10 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3105 10 00 is €75.28 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3105 10 00?

Yes. The European Commission has published country-specific default embedded emissions for 3105 10 00 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3105 10 00 — Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg

Q: What are the default embedded emissions for CN code 3105 10 00?

The default embedded emissions for 3105 10 00 (Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg) are 1.0000 tCO₂e/t, comprising 0.9000 tCO₂e/t direct and 0.1000 tCO₂e/t indirect emissions. Source: EU 2025/2621.

EU 2025/2621 · tCO₂e/t

Default emissions

1.0000

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€75.28

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	0.9000
Indirect emissions	0.1000
Total embedded emissions	1.0000

Mark-up values (pre-calculated)

2026: 1.0100 2027: 1.0100 2028+: 1.0100

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	0.8000	0.0600	0.8600
Algeria	0.7300	0.0800	0.8100
Argentina	0.7000	0.0600	0.7600
Armenia	0.8200	0.0300	0.8500
Australia	0.5500	0.1000	0.6500
Azerbaijan	0.8100	0.0600	0.8600
Bangladesh	0.7000	0.0900	0.8000
Belarus	0.8000	0.0500	0.8600
Bosnia and Herzegovina	0.8100	0.1200	0.9200
Brazil	0.8700	0.0400	0.9100
Cambodia	0.7800	0.0800	0.8700
Cameroon	0.5900	0.0500	0.6300
Chile	0.7000	0.1000	0.8000
China	1.2000	0.1000	1.3100
Colombia	0.6900	0.0600	0.7500
Côte d'Ivoire	0.6800	0.0700	0.7500
Cuba	0.6800	0.1000	0.7900
Dominican Republic	0.6900	0.0900	0.7800
Ecuador	0.7000	0.0500	0.7500
Egypt	0.7400	0.0600	0.8000
El Salvador	0.6800	0.0800	0.7700
Ethiopia	0.7700	0.0700	0.8400
Georgia	0.8200	0.0400	0.8600
Ghana	0.7000	0.0600	0.7700
Guatemala	0.6900	0.1300	0.8200
Honduras	0.6900	0.0800	0.7700
India	0.8500	0.1200	0.9800
Indonesia	0.6900	0.1400	0.8300
Iran	0.7400	0.0800	0.8200
Iraq	0.7400	0.1000	0.8400
Israel	0.7500	0.0600	0.8100
Japan	0.7100	0.0800	0.7900
Jordan	0.7600	0.0700	0.8200
Kazakhstan	0.8200	0.0800	0.9000
Kenya	0.6300	0.0700	0.7000
Kuwait	0.7400	0.0900	0.8300
Kyrgyzstan	0.8200	0.0600	0.8900
Lebanon	0.7900	0.1100	0.9000
Libya	0.6300	0.1000	0.7200
Madagascar	0.7500	0.1100	0.8600
Malaysia	0.7200	0.0600	0.7800
Mexico	0.7000	0.0700	0.7700
Moldova	0.8200	0.0800	0.9000
Mongolia	0.6700	0.0600	0.7300
Nepal	0.7000	0.0800	0.7800
New Zealand	0.5700	0.0300	0.6100
Nicaragua	0.6900	0.1300	0.8200
Nigeria	0.6200	0.0600	0.6800
North Korea	0.6900	0.0900	0.7800
North Macedonia	0.7900	0.1000	0.8900
Pakistan	0.7000	0.0600	0.7600
Papua New Guinea	0.6300	0.0200	0.6500
Paraguay	0.6500	0.0200	0.6700
Peru	0.7000	0.0400	0.7400
Philippines	0.7300	0.1200	0.8500
Qatar	0.7400	0.0700	0.8100
Russia	0.8000	0.0600	0.8600
Saudi Arabia	0.7400	0.0900	0.8300
Senegal	0.6400	0.1000	0.7500
Serbia	0.8000	0.0600	0.8600
South Africa	0.9100	0.1500	1.0600
South Korea	0.7100	0.0900	0.8000
Sri Lanka	0.7400	0.1000	0.8400
Sudan	0.6700	0.0500	0.7300
Suriname	0.6300	0.0300	0.6600
Syria	0.7400	0.1100	0.8500
Taiwan	0.6800	0.0900	0.7700
Tajikistan	0.8000	0.0400	0.8400
Tanzania	0.6200	0.0700	0.6800
Thailand	0.7000	0.1100	0.8000
Trinidad and Tobago	0.8000	0.0600	0.8600
Tunisia	0.7600	0.0600	0.8300
Turkmenistan	0.8000	0.1200	0.9200
Ukraine	0.8000	0.0500	0.8500
United Kingdom	0.4500	0.0500	0.5000
United States	0.9000	0.0600	0.9600
Uruguay	0.6900	0.0500	0.7400
Uzbekistan	0.8200	0.0800	0.8900
Venezuela	0.6900	0.0500	0.7400
Vietnam	1.0000	0.0900	1.0900
Yemen	0.7800	0.0300	0.8100
Zambia	0.6200	0.0800	0.7000
Zimbabwe	0.6300	0.0900	0.7200

CBAM compliance context

CN code 3105 10 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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