What is the CBAM certificate cost for 3105 40 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3105 40 00 is €38.39 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3105 40 00?

Yes. The European Commission has published country-specific default embedded emissions for 3105 40 00 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3105 40 00 — Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that 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 40 00?

The default embedded emissions for 3105 40 00 (Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)) are 0.5100 tCO₂e/t, comprising 0.4500 tCO₂e/t direct and 0.0600 tCO₂e/t indirect emissions. Source: EU 2025/2621.

EU 2025/2621 · tCO₂e/t

Default emissions

0.5100

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€38.39

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	0.4500
Indirect emissions	0.0600
Total embedded emissions	0.5100

Mark-up values (pre-calculated)

2026: 0.5151 2027: 0.5151 2028+: 0.5151

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	0.3200	0.0400	0.3500
Algeria	0.2900	0.0400	0.3400
Argentina	0.3400	0.0300	0.3700
Armenia	0.3200	0.0200	0.3400
Australia	0.2700	0.0600	0.3300
Azerbaijan	0.3200	0.0300	0.3500
Bangladesh	0.3500	0.0500	0.4000
Belarus	0.3200	0.0300	0.3500
Bosnia and Herzegovina	0.3200	0.0700	0.3900
Brazil	0.4600	0.0200	0.4800
Cambodia	0.3600	0.0500	0.4100
Cameroon	0.2900	0.0300	0.3200
Chile	0.3400	0.0600	0.4000
China	0.6100	0.0600	0.6700
Colombia	0.3400	0.0300	0.3700
Côte d'Ivoire	0.3300	0.0400	0.3700
Cuba	0.3300	0.0600	0.4000
Dominican Republic	0.3400	0.0500	0.3900
Ecuador	0.3400	0.0300	0.3700
Egypt	0.2900	0.0400	0.3300
El Salvador	0.3300	0.0500	0.3800
Ethiopia	0.4000	0.0400	0.4500
Georgia	0.3200	0.0200	0.3500
Ghana	0.3500	0.0400	0.3900
Guatemala	0.3400	0.0800	0.4200
Honduras	0.3400	0.0500	0.3800
India	0.4500	0.0700	0.5300
Indonesia	0.3100	0.0800	0.3900
Iran	0.3000	0.0400	0.3400
Iraq	0.3000	0.0600	0.3500
Israel	0.3000	0.0400	0.3400
Japan	0.3100	0.0500	0.3600
Jordan	0.3100	0.0400	0.3400
Kazakhstan	0.3200	0.0500	0.3700
Kenya	0.3000	0.0400	0.3400
Kuwait	0.3000	0.0500	0.3500
Kyrgyzstan	0.3200	0.0400	0.3600
Lebanon	0.3200	0.0600	0.3800
Libya	0.3000	0.0600	0.3600
Madagascar	0.3000	0.0600	0.3700
Malaysia	0.3200	0.0400	0.3500
Mexico	0.3400	0.0400	0.3800
Moldova	0.3200	0.0400	0.3700
Mongolia	0.2900	0.0400	0.3300
Nepal	0.3500	0.0500	0.4000
New Zealand	0.2700	0.0200	0.2900
Nicaragua	0.3400	0.0800	0.4100
Nigeria	0.3000	0.0400	0.3400
North Korea	0.3000	0.0500	0.3600
North Macedonia	0.3200	0.0600	0.3800
Pakistan	0.3500	0.0400	0.3900
Papua New Guinea	0.3000	0.0100	0.3200
Paraguay	0.3100	0.0100	0.3200
Peru	0.3400	0.0200	0.3600
Philippines	0.3200	0.0700	0.3900
Qatar	0.2900	0.0400	0.3400
Russia	0.3200	0.0300	0.3500
Saudi Arabia	0.3000	0.0500	0.3500
Senegal	0.3200	0.0600	0.3800
Serbia	0.3200	0.0300	0.3500
South Africa	0.5000	0.0900	0.5900
South Korea	0.3100	0.0500	0.3600
Sri Lanka	0.3500	0.0600	0.4100
Sudan	0.3100	0.0300	0.3400
Suriname	0.3000	0.0200	0.3200
Syria	0.3000	0.0600	0.3600
Taiwan	0.3000	0.0500	0.3600
Tajikistan	0.3200	0.0200	0.3400
Tanzania	0.3000	0.0400	0.3400
Thailand	0.3100	0.0600	0.3700
Trinidad and Tobago	0.3200	0.0300	0.3600
Tunisia	0.3000	0.0400	0.3400
Turkmenistan	0.3200	0.0700	0.3900
Ukraine	0.3200	0.0300	0.3500
United Kingdom	0.2900	0.0300	0.3200
United States	0.5000	0.0300	0.5300
Uruguay	0.3400	0.0300	0.3700
Uzbekistan	0.3200	0.0500	0.3700
Venezuela	0.3400	0.0300	0.3700
Vietnam	0.5200	0.0500	0.5700
Yemen	0.3200	0.0200	0.3400
Zambia	0.3000	0.0500	0.3600
Zimbabwe	0.3000	0.0500	0.3600

CBAM compliance context

CN code 3105 40 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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