What is the CBAM certificate cost for 3105 90 80?

At the current CBAM certificate price of €75.28/tCO₂e (Q2 2026), the estimated certificate cost for 3105 90 80 is €61.73 per tonne using default embedded emissions values.

Are there country-specific embedded emissions values for 3105 90 80?

Yes. The European Commission has published country-specific default embedded emissions for 3105 90 80 covering 83 countries. Where a country-specific value exists, it applies instead of the general default value.

CBAM — Fertilisers

3105 90 80 — Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg)

Q: What are the default embedded emissions for CN code 3105 90 80?

The default embedded emissions for 3105 90 80 (Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg)) are 0.8200 tCO₂e/t, comprising 0.7600 tCO₂e/t direct and 0.0600 tCO₂e/t indirect emissions. Source: EU 2025/2621.

EU 2025/2621 · tCO₂e/t

Default emissions

0.8200

tCO₂e/t

Certificate price

€75.28

Q2 2026 · per tCO₂e

Est. CBAM cost

€61.73

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	0.7600
Indirect emissions	0.0600
Total embedded emissions	0.8200

Mark-up values (pre-calculated)

2026: 0.8282 2027: 0.8282 2028+: 0.8282

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	0.7300	0.0400	0.7700
Algeria	0.6700	0.0500	0.7200
Argentina	0.5800	0.0400	0.6200
Armenia	0.7500	0.0200	0.7700
Australia	0.4400	0.0600	0.5000
Azerbaijan	0.7300	0.0300	0.7600
Bangladesh	0.5700	0.0600	0.6300
Belarus	0.7300	0.0300	0.7600
Bosnia and Herzegovina	0.7300	0.0700	0.8000
Brazil	0.6800	0.0200	0.7000
Cambodia	0.6600	0.0500	0.7200
Cameroon	0.4800	0.0300	0.5000
Chile	0.5700	0.0600	0.6300
China	0.9600	0.0600	1.0200
Colombia	0.5600	0.0400	0.6000
Côte d'Ivoire	0.5500	0.0400	0.5900
Cuba	0.5600	0.0600	0.6200
Dominican Republic	0.5600	0.0600	0.6200
Ecuador	0.5800	0.0300	0.6100
Egypt	0.6700	0.0400	0.7100
El Salvador	0.5600	0.0500	0.6100
Ethiopia	0.6000	0.0400	0.6400
Georgia	0.7500	0.0300	0.7800
Ghana	0.5700	0.0400	0.6100
Guatemala	0.5600	0.0800	0.6500
Honduras	0.5600	0.0500	0.6100
India	0.6600	0.0800	0.7300
Indonesia	0.6000	0.0900	0.6800
Iran	0.6700	0.0500	0.7200
Iraq	0.6700	0.0600	0.7400
Israel	0.6800	0.0400	0.7200
Japan	0.6100	0.0500	0.6700
Jordan	0.6800	0.0400	0.7200
Kazakhstan	0.7400	0.0500	0.7900
Kenya	0.5200	0.0400	0.5600
Kuwait	0.6700	0.0600	0.7300
Kyrgyzstan	0.7500	0.0400	0.7900
Lebanon	0.7100	0.0700	0.7800
Libya	0.5200	0.0600	0.5800
Madagascar	0.6800	0.0700	0.7500
Malaysia	0.6200	0.0400	0.6600
Mexico	0.5800	0.0500	0.6200
Moldova	0.7500	0.0500	0.8000
Mongolia	0.5900	0.0400	0.6300
Nepal	0.5600	0.0500	0.6100
New Zealand	0.4800	0.0200	0.5000
Nicaragua	0.5600	0.0800	0.6400
Nigeria	0.5100	0.0400	0.5400
North Korea	0.6000	0.0600	0.6500
North Macedonia	0.7300	0.0600	0.7900
Pakistan	0.5600	0.0400	0.6000
Papua New Guinea	0.5200	0.0100	0.5400
Paraguay	0.5400	0.0100	0.5500
Peru	0.5800	0.0200	0.6000
Philippines	0.6300	0.0800	0.7000
Qatar	0.6700	0.0500	0.7200
Russia	0.7300	0.0400	0.7600
Saudi Arabia	0.6700	0.0600	0.7300
Senegal	0.5200	0.0700	0.5900
Serbia	0.7300	0.0400	0.7600
South Africa	0.6900	0.1000	0.7900
South Korea	0.6100	0.0600	0.6700
Sri Lanka	0.6100	0.0600	0.6800
Sudan	0.5700	0.0300	0.6000
Suriname	0.5200	0.0200	0.5300
Syria	0.6700	0.0700	0.7400
Taiwan	0.6000	0.0600	0.6500
Tajikistan	0.7300	0.0200	0.7500
Tanzania	0.5100	0.0400	0.5500
Thailand	0.6000	0.0700	0.6700
Trinidad and Tobago	0.7300	0.0400	0.7600
Tunisia	0.7000	0.0400	0.7400
Turkmenistan	0.7300	0.0800	0.8100
Ukraine	0.7300	0.0300	0.7600
United Kingdom	0.3100	0.0300	0.3400
United States	0.6700	0.0400	0.7100
Uruguay	0.5600	0.0300	0.5900
Uzbekistan	0.7400	0.0500	0.7900
Venezuela	0.5600	0.0300	0.5900
Vietnam	0.7900	0.0600	0.8500
Yemen	0.7000	0.0200	0.7200
Zambia	0.5100	0.0500	0.5600
Zimbabwe	0.5100	0.0600	0.5700

CBAM compliance context

CN code 3105 90 80 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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