What is the CBAM certificate cost for 3105 59 00?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3105 59 00 is €70.01 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3105 59 00?

Yes. The European Commission has published country-specific default embedded emissions for 3105 59 00 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3105 59 00 — Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates)

Q: What are the default embedded emissions for CN code 3105 59 00?

The default embedded emissions for 3105 59 00 (Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates)) are 0.9300 tCO₂e/t, comprising 0.8000 tCO₂e/t direct and 0.1300 tCO₂e/t indirect emissions. Source: EU 2025/2621.

EU 2025/2621 · tCO₂e/t

Default emissions

0.9300

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€70.01

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	0.8000
Indirect emissions	0.1300
Total embedded emissions	0.9300

Mark-up values (pre-calculated)

2026: 0.9393 2027: 0.9393 2028+: 0.9393

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	0.5600	0.0800	0.6400
Algeria	0.5200	0.0900	0.6100
Argentina	0.6100	0.0800	0.6900
Armenia	0.5900	0.0600	0.6500
Australia	0.5000	0.1200	0.6200
Azerbaijan	0.5800	0.0800	0.6600
Bangladesh	0.6300	0.1100	0.7400
Belarus	0.5700	0.0800	0.6500
Bosnia and Herzegovina	0.5900	0.1300	0.7200
Brazil	0.8200	0.0700	0.9000
Cambodia	0.6400	0.1100	0.7500
Cameroon	0.5300	0.0700	0.6000
Chile	0.6100	0.1200	0.7300
China	1.1000	0.1400	1.2400
Colombia	0.6100	0.0800	0.6900
Côte d'Ivoire	0.6000	0.0900	0.7000
Cuba	0.6000	0.1200	0.7200
Dominican Republic	0.6100	0.1100	0.7200
Ecuador	0.6100	0.0800	0.6900
Egypt	0.5300	0.0800	0.6200
El Salvador	0.6000	0.1000	0.7000
Ethiopia	0.7200	0.1000	0.8200
Georgia	0.5900	0.0600	0.6500
Ghana	0.6300	0.0900	0.7200
Guatemala	0.6100	0.1500	0.7600
Honduras	0.6100	0.1000	0.7100
India	0.8200	0.1500	0.9700
Indonesia	0.5600	0.1500	0.7100
Iran	0.5400	0.1000	0.6400
Iraq	0.5400	0.1200	0.6600
Israel	0.5400	0.0800	0.6200
Japan	0.5600	0.1000	0.6600
Jordan	0.5500	0.0900	0.6400
Kazakhstan	0.5900	0.1000	0.6900
Kenya	0.5500	0.0900	0.6400
Kuwait	0.5400	0.1100	0.6500
Kyrgyzstan	0.5900	0.0900	0.6800
Lebanon	0.5800	0.1300	0.7100
Libya	0.5500	0.1100	0.6600
Madagascar	0.5500	0.1200	0.6700
Malaysia	0.5700	0.0900	0.6600
Mexico	0.6100	0.1000	0.7100
Moldova	0.5900	0.1000	0.6800
Mongolia	0.4900	0.0700	0.5600
Nepal	0.6300	0.1100	0.7400
New Zealand	0.4900	0.0600	0.5500
Nicaragua	0.6100	0.1400	0.7500
Nigeria	0.5500	0.0800	0.6400
North Korea	0.5500	0.1000	0.6500
North Macedonia	0.5600	0.1100	0.6700
Pakistan	0.6300	0.0900	0.7200
Papua New Guinea	0.5200	0.0200	0.5400
Paraguay	0.5200	0.0200	0.5400
Peru	0.6100	0.0600	0.6800
Philippines	0.5800	0.1300	0.7100
Qatar	0.5200	0.0900	0.6200
Russia	0.5700	0.0800	0.6500
Saudi Arabia	0.5400	0.1100	0.6500
Senegal	0.5700	0.1200	0.6900
Serbia	0.5700	0.0800	0.6500
South Africa	0.9000	0.1800	1.0700
South Korea	0.5600	0.1100	0.6700
Sri Lanka	0.6300	0.1200	0.7500
Sudan	0.5600	0.0800	0.6400
Suriname	0.5200	0.0300	0.5500
Syria	0.5400	0.1200	0.6600
Taiwan	0.5300	0.1000	0.6400
Tajikistan	0.5800	0.0700	0.6400
Tanzania	0.5400	0.0900	0.6300
Thailand	0.5600	0.1200	0.6800
Trinidad and Tobago	0.5800	0.0800	0.6600
Tunisia	0.5500	0.0900	0.6400
Turkmenistan	0.5700	0.1300	0.7100
Ukraine	0.5700	0.0800	0.6400
United Kingdom	0.5100	0.0700	0.5700
United States	0.9000	0.1000	1.0100
Uruguay	0.6100	0.0800	0.6800
Uzbekistan	0.5900	0.1000	0.6900
Venezuela	0.6100	0.0700	0.6800
Vietnam	0.9300	0.1300	1.0600
Yemen	0.5400	0.0400	0.5800
Zambia	0.5500	0.1100	0.6600
Zimbabwe	0.5500	0.1100	0.6600

CBAM compliance context

CN code 3105 59 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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