What is the CBAM certificate cost for 3105 20 90?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3105 20 90 is €63.24 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3105 20 90?

Yes. The European Commission has published country-specific default embedded emissions for 3105 20 90 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3105 20 90 — 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)

Q: What are the default embedded emissions for CN code 3105 20 90?

The default embedded emissions for 3105 20 90 (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)) are 0.8400 tCO₂e/t, comprising 0.7500 tCO₂e/t direct and 0.0900 tCO₂e/t indirect emissions. Source: EU 2025/2621.

EU 2025/2621 · tCO₂e/t

Default emissions

0.8400

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€63.24

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	0.7500
Indirect emissions	0.0900
Total embedded emissions	0.8400

Mark-up values (pre-calculated)

2026: 0.8484 2027: 0.8484 2028+: 0.8484

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	0.7100	0.0600	0.7700
Algeria	0.6600	0.0700	0.7200
Argentina	0.5800	0.0500	0.6300
Armenia	0.7400	0.0300	0.7600
Australia	0.4500	0.0900	0.5400
Azerbaijan	0.7200	0.0500	0.7700
Bangladesh	0.5700	0.0800	0.6500
Belarus	0.7100	0.0500	0.7600
Bosnia and Herzegovina	0.7200	0.1100	0.8200
Brazil	0.6800	0.0300	0.7100
Cambodia	0.6600	0.0700	0.7300
Cameroon	0.4800	0.0400	0.5200
Chile	0.5700	0.0900	0.6600
China	0.9600	0.0900	1.0500
Colombia	0.5700	0.0500	0.6200
Côte d'Ivoire	0.5500	0.0600	0.6100
Cuba	0.5600	0.0900	0.6500
Dominican Republic	0.5600	0.0800	0.6400
Ecuador	0.5800	0.0500	0.6200
Egypt	0.6600	0.0500	0.7100
El Salvador	0.5600	0.0800	0.6300
Ethiopia	0.6000	0.0600	0.6600
Georgia	0.7400	0.0400	0.7800
Ghana	0.5700	0.0500	0.6200
Guatemala	0.5600	0.1200	0.6800
Honduras	0.5600	0.0700	0.6300
India	0.6600	0.1100	0.7700
Indonesia	0.6000	0.1300	0.7200
Iran	0.6600	0.0700	0.7300
Iraq	0.6600	0.0900	0.7600
Israel	0.6600	0.0600	0.7200
Japan	0.6100	0.0800	0.6900
Jordan	0.6700	0.0600	0.7300
Kazakhstan	0.7300	0.0800	0.8000
Kenya	0.5200	0.0600	0.5800
Kuwait	0.6600	0.0800	0.7500
Kyrgyzstan	0.7400	0.0600	0.7900
Lebanon	0.7000	0.1000	0.8000
Libya	0.5200	0.0900	0.6100
Madagascar	0.6700	0.1000	0.7700
Malaysia	0.6100	0.0600	0.6700
Mexico	0.5800	0.0700	0.6400
Moldova	0.7400	0.0700	0.8100
Mongolia	0.5700	0.0400	0.6000
Nepal	0.5600	0.0700	0.6300
New Zealand	0.4800	0.0300	0.5100
Nicaragua	0.5600	0.1200	0.6800
Nigeria	0.5100	0.0600	0.5700
North Korea	0.5900	0.0800	0.6700
North Macedonia	0.7100	0.0900	0.8000
Pakistan	0.5600	0.0600	0.6200
Papua New Guinea	0.5000	0.0100	0.5200
Paraguay	0.5200	0.0100	0.5300
Peru	0.5800	0.0300	0.6100
Philippines	0.6200	0.1100	0.7300
Qatar	0.6600	0.0700	0.7200
Russia	0.7100	0.0500	0.7600
Saudi Arabia	0.6600	0.0800	0.7500
Senegal	0.5200	0.1000	0.6200
Serbia	0.7100	0.0500	0.7600
South Africa	0.7000	0.1400	0.8400
South Korea	0.6100	0.0800	0.6900
Sri Lanka	0.6100	0.0900	0.7000
Sudan	0.5700	0.0500	0.6100
Suriname	0.5000	0.0200	0.5200
Syria	0.6600	0.1000	0.7600
Taiwan	0.5800	0.0800	0.6700
Tajikistan	0.7100	0.0200	0.7400
Tanzania	0.5000	0.0600	0.5600
Thailand	0.6000	0.1000	0.7000
Trinidad and Tobago	0.7200	0.0500	0.7700
Tunisia	0.6900	0.0600	0.7500
Turkmenistan	0.7100	0.1100	0.8200
Ukraine	0.7100	0.0500	0.7600
United Kingdom	0.3100	0.0400	0.3500
United States	0.6800	0.0500	0.7400
Uruguay	0.5600	0.0500	0.6100
Uzbekistan	0.7300	0.0700	0.8000
Venezuela	0.5600	0.0500	0.6100
Vietnam	0.7900	0.0800	0.8800
Yemen	0.6700	0.0200	0.6900
Zambia	0.5100	0.0700	0.5800
Zimbabwe	0.5200	0.0800	0.6000

CBAM compliance context

CN code 3105 20 90 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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