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CBAM default values for CN 3105 from China

Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross... (fertilisers)

9 CN codes under this heading have their own EU default value for China, with 9 different values. Codes with the same value share one cost table below.

EU default value

0.67 – 2.07

t CO2e per tonne, before mark-up

Used in 2026 (incl. 1% mark-up)

0.677 – 2.091

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€42 to €172

at €82.32/t CO2

Every CN code under 3105

CN codeDefault2026 incl. mark-upCost per tonne in 2026 at €82.32
3105 10 00Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross...Compare countries1.311.323€79
3105 20 10Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry...Compare countries1.531.545€92
3105 20 90Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight...Compare countries1.051.061€62
3105 30 00Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a...Compare countries1.041.05€59
3105 40 00Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate...Compare countries0.670.677€42
3105 51 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phos...Compare countries2.072.091€128
3105 59 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates an...Compare countries1.241.252€72
3105 90 20Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertili...Compare countries1.961.98€125
3105 90 80Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising...Compare countries1.021.03€65

What it means for your EU buyer

When an EU importer brings in this product from China without verified emissions data from the producer, it must use the EU default value above, plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028. The free allocation deducted from the importer's obligation shrinks every year and ends in 2034, so the cost per tonne rises each year even though the default stays the same.

Default value 1.31 t CO2e/t: CN 3105 10 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.323−0.3670.957€79
20271.323−0.3570.966€80
20281.323−0.3380.985€81
20291.323−0.2911.032€85
20301.323−0.1941.129€93
20311.323−0.1471.176€97
20321.323−0.1001.223€101
20331.323−0.0531.270€105
20341.3230.0001.323€109

Default value 1.53 t CO2e/t: CN 3105 20 10

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.545−0.4231.122€92
20271.545−0.4121.133€93
20281.545−0.3911.155€95
20291.545−0.3361.209€100
20301.545−0.2241.322€109
20311.545−0.1691.376€113
20321.545−0.1151.430€118
20331.545−0.0611.485€122
20341.5450.0001.545€127

Default value 1.05 t CO2e/t: CN 3105 20 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.061−0.3110.749€62
20271.061−0.3030.757€62
20281.061−0.2870.773€64
20291.061−0.2470.813€67
20301.061−0.1640.896€74
20311.061−0.1240.936€77
20321.061−0.0850.976€80
20331.061−0.0451.016€84
20341.0610.0001.061€87

Default value 1.04 t CO2e/t: CN 3105 30 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.050−0.3310.720€59
20271.050−0.3220.728€60
20281.050−0.3050.745€61
20291.050−0.2630.788€65
20301.050−0.1750.876€72
20311.050−0.1320.918€76
20321.050−0.0900.961€79
20331.050−0.0471.003€83
20341.0500.0001.050€86

Default value 0.67 t CO2e/t: CN 3105 40 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20260.677−0.1690.508€42
20270.677−0.1640.512€42
20280.677−0.1560.521€43
20290.677−0.1340.543€45
20300.677−0.0890.588€48
20310.677−0.0670.609€50
20320.677−0.0460.631€52
20330.677−0.0240.652€54
20340.6770.0000.677€56

Default value 2.07 t CO2e/t: CN 3105 51 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.091−0.5341.556€128
20272.091−0.5211.570€129
20282.091−0.4931.598€132
20292.091−0.4251.666€137
20302.091−0.2821.808€149
20312.091−0.2141.877€155
20322.091−0.1451.945€160
20332.091−0.0772.014€166
20342.0910.0002.091€172

Default value 1.24 t CO2e/t: CN 3105 59 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.252−0.3810.871€72
20271.252−0.3710.881€73
20281.252−0.3520.901€74
20291.252−0.3030.949€78
20301.252−0.2011.051€87
20311.252−0.1521.100€91
20321.252−0.1041.149€95
20331.252−0.0551.198€99
20341.2520.0001.252€103

Default value 1.96 t CO2e/t: CN 3105 90 20

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.980−0.4641.516€125
20271.980−0.4521.527€126
20281.980−0.4281.551€128
20291.980−0.3691.611€133
20301.980−0.2451.734€143
20311.980−0.1861.794€148
20321.980−0.1261.853€153
20331.980−0.0671.913€157
20341.9800.0001.980€163

Default value 1.02 t CO2e/t: CN 3105 90 80

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.030−0.2420.788€65
20271.030−0.2360.795€65
20281.030−0.2230.807€66
20291.030−0.1920.838€69
20301.030−0.1280.902€74
20311.030−0.0970.933€77
20321.030−0.0660.964€79
20331.030−0.0350.995€82
20341.0300.0001.030€85
Calculate for your tonnage

How to report a lower figure

For this sector both direct emissions and the emissions of the electricity used count towards the embedded emissions. Many producers, especially processors that buy in their steel or aluminium, come in well below the default. Your actual figure can replace the default once an EU-accredited verifier has checked it.

Other products from China

  • CN 2808 Nitric acid; sulphonitric acids
  • CN 2814 Anhydrous ammonia
  • CN 2834 Nitrate of potassium
  • CN 3102 Urea in aqueous solution, containing >45% nitrogen in...

Default values: Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026). Benchmarks: Implementing Regulation (EU) 2025/2620, Annex section 5, Column B, every production route (Commission file v1, 6 Feb 2025). Cross-sectoral correction factor taken as 1; carbon prices paid outside the EU are not deducted. Indicative only, not legal or customs advice. See the disclaimer.