What is the CBAM certificate cost for 3105 20 10?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3105 20 10 is €92.59 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3105 20 10?

Yes. The European Commission has published country-specific default embedded emissions for 3105 20 10 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3105 20 10 — 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)

Q: What are the default embedded emissions for CN code 3105 20 10?

The default embedded emissions for 3105 20 10 (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)) are 1.2300 tCO₂e/t, comprising 1.1000 tCO₂e/t direct and 0.1200 tCO₂e/t indirect emissions. Source: EU 2025/2621.

EU 2025/2621 · tCO₂e/t

Default emissions

1.2300

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€92.59

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	1.1000
Indirect emissions	0.1200
Total embedded emissions	1.2300

Mark-up values (pre-calculated)

2026: 1.2423 2027: 1.2423 2028+: 1.2423

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	1.0500	0.0800	1.1200
Algeria	0.9700	0.0900	1.0600
Argentina	0.8600	0.0600	0.9200
Armenia	1.0800	0.0400	1.1200
Australia	0.6500	0.1200	0.7700
Azerbaijan	1.0600	0.0600	1.1200
Bangladesh	0.8400	0.1100	0.9500
Belarus	1.0500	0.0600	1.1200
Bosnia and Herzegovina	1.0600	0.1400	1.2000
Brazil	0.9900	0.0400	1.0300
Cambodia	0.9700	0.1000	1.0700
Cameroon	0.7000	0.0500	0.7600
Chile	0.8400	0.1200	0.9600
China	1.4100	0.1200	1.5300
Colombia	0.8300	0.0700	0.9000
Côte d'Ivoire	0.8100	0.0800	0.8900
Cuba	0.8200	0.1200	0.9400
Dominican Republic	0.8200	0.1100	0.9300
Ecuador	0.8500	0.0600	0.9100
Egypt	0.9700	0.0700	1.0400
El Salvador	0.8200	0.1000	0.9200
Ethiopia	0.8900	0.0800	0.9700
Georgia	1.0900	0.0500	1.1400
Ghana	0.8400	0.0700	0.9100
Guatemala	0.8300	0.1600	0.9900
Honduras	0.8300	0.0900	0.9200
India	0.9700	0.1500	1.1200
Indonesia	0.8700	0.1600	1.0400
Iran	0.9800	0.0900	1.0700
Iraq	0.9800	0.1200	1.1000
Israel	0.9800	0.0700	1.0600
Japan	0.9000	0.1000	1.0000
Jordan	0.9900	0.0800	1.0700
Kazakhstan	1.0800	0.1000	1.1800
Kenya	0.7700	0.0800	0.8400
Kuwait	0.9800	0.1100	1.0900
Kyrgyzstan	1.0900	0.0700	1.1600
Lebanon	1.0300	0.1300	1.1600
Libya	0.7600	0.1200	0.8800
Madagascar	0.9900	0.1300	1.1200
Malaysia	0.9000	0.0800	0.9800
Mexico	0.8500	0.0900	0.9300
Moldova	1.0900	0.0900	1.1800
Mongolia	0.8500	0.0600	0.9100
Nepal	0.8200	0.0900	0.9100
New Zealand	0.7100	0.0400	0.7500
Nicaragua	0.8300	0.1500	0.9800
Nigeria	0.7500	0.0700	0.8200
North Korea	0.8700	0.1100	0.9700
North Macedonia	1.0500	0.1200	1.1700
Pakistan	0.8200	0.0800	0.9000
Papua New Guinea	0.7600	0.0200	0.7800
Paraguay	0.7800	0.0200	0.8000
Peru	0.8500	0.0400	0.9000
Philippines	0.9200	0.1400	1.0600
Qatar	0.9700	0.0900	1.0600
Russia	1.0500	0.0700	1.1200
Saudi Arabia	0.9800	0.1100	1.0900
Senegal	0.7600	0.1300	0.8900
Serbia	1.0500	0.0700	1.1200
South Africa	1.0200	0.1800	1.2000
South Korea	0.9000	0.1000	1.0000
Sri Lanka	0.9000	0.1200	1.0200
Sudan	0.8400	0.0600	0.9000
Suriname	0.7500	0.0300	0.7800
Syria	0.9800	0.1300	1.1100
Taiwan	0.8600	0.1100	0.9700
Tajikistan	1.0600	0.0300	1.0900
Tanzania	0.7400	0.0800	0.8200
Thailand	0.8800	0.1300	1.0100
Trinidad and Tobago	1.0600	0.0600	1.1200
Tunisia	1.0100	0.0800	1.0900
Turkmenistan	1.0500	0.1400	1.2000
Ukraine	1.0500	0.0600	1.1200
United Kingdom	0.4500	0.0600	0.5100
United States	1.0000	0.0700	1.0600
Uruguay	0.8200	0.0600	0.8800
Uzbekistan	1.0800	0.0900	1.1700
Venezuela	0.8200	0.0600	0.8800
Vietnam	1.1600	0.1100	1.2700
Yemen	1.0100	0.0300	1.0400
Zambia	0.7500	0.0900	0.8400
Zimbabwe	0.7600	0.1100	0.8600

CBAM compliance context

CN code 3105 20 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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