CBAM Fertilisers

3105 30 00 — Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

EU 2025/2621 · tCO₂e/t

Default emissions

0.7800

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€58.72

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.

ComponentValue (tCO₂e/t)
Direct emissions0.7100
Indirect emissions0.0800
Total embedded emissions0.7800

Mark-up values (pre-calculated)

2026: 0.7878 2027: 0.7878 2028+: 0.7878

Country-specific embedded emissions

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

CountryDirectIndirectTotal (tCO₂e/t)
Albania 0.50000.05000.5500
Algeria 0.46000.05000.5100
Argentina 0.53000.04000.5700
Armenia 0.51000.02000.5300
Australia 0.42000.07000.4900
Azerbaijan 0.51000.04000.5500
Bangladesh 0.55000.07000.6200
Belarus 0.50000.04000.5400
Bosnia and Herzegovina 0.51000.08000.5900
Brazil 0.73000.03000.7500
Cambodia 0.56000.06000.6200
Cameroon 0.45000.03000.4800
Chile 0.53000.07000.6000
China 0.97000.08001.0400
Colombia 0.53000.04000.5700
Côte d'Ivoire 0.52000.05000.5800
Cuba 0.53000.08000.6000
Dominican Republic 0.53000.07000.6000
Ecuador 0.53000.04000.5700
Egypt 0.46000.04000.5000
El Salvador 0.53000.06000.5900
Ethiopia 0.64000.06000.7000
Georgia 0.51000.02000.5300
Ghana 0.55000.05000.6000
Guatemala 0.53000.10000.6300
Honduras 0.53000.06000.5900
India 0.72000.09000.8100
Indonesia 0.48000.10000.5800
Iran 0.46000.06000.5200
Iraq 0.46000.07000.5400
Israel 0.48000.04000.5200
Japan 0.48000.06000.5400
Jordan 0.48000.05000.5300
Kazakhstan 0.51000.06000.5700
Kenya 0.47000.05000.5300
Kuwait 0.46000.06000.5200
Kyrgyzstan 0.51000.05000.5600
Lebanon 0.50000.08000.5800
Libya 0.47000.07000.5400
Madagascar 0.48000.08000.5500
Malaysia 0.49000.05000.5400
Mexico 0.53000.05000.5800
Moldova 0.51000.06000.5600
Mongolia 0.47000.06000.5400
Nepal 0.55000.07000.6100
New Zealand 0.42000.02000.4400
Nicaragua 0.53000.10000.6300
Nigeria 0.47000.04000.5200
North Korea 0.48000.06000.5400
North Macedonia 0.50000.08000.5700
Pakistan 0.55000.05000.6000
Papua New Guinea 0.50000.02000.5200
Paraguay 0.50000.02000.5200
Peru 0.53000.03000.5600
Philippines 0.50000.09000.5900
Qatar 0.46000.05000.5100
Russia 0.50000.04000.5500
Saudi Arabia 0.46000.07000.5300
Senegal 0.50000.08000.5700
Serbia 0.50000.04000.5400
South Africa 0.79000.11000.9000
South Korea 0.48000.07000.5500
Sri Lanka 0.55000.08000.6300
Sudan 0.48000.04000.5200
Suriname 0.50000.03000.5300
Syria 0.46000.08000.5400
Taiwan 0.48000.07000.5400
Tajikistan 0.51000.03000.5400
Tanzania 0.47000.05000.5200
Thailand 0.48000.08000.5600
Trinidad and Tobago 0.51000.04000.5500
Tunisia 0.47000.05000.5200
Turkmenistan 0.50000.09000.5900
Ukraine 0.50000.04000.5400
United Kingdom 0.46000.04000.4900
United States 0.78000.04000.8200
Uruguay 0.53000.04000.5700
Uzbekistan 0.51000.06000.5700
Venezuela 0.53000.04000.5700
Vietnam 0.81000.07000.8800
Yemen 0.52000.04000.5600
Zambia 0.48000.07000.5500
Zimbabwe 0.48000.07000.5400

CBAM compliance context

CN code 3105 30 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.

Forseti monitors CBAM implementing acts, certificate price publications, and declaration deadline changes — so your compliance calendar stays current without manual tracking.

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