Skip to content

CBAM default value for CN 3102 10 90 in every country

Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go

The EU published its own default value for this code for 90 countries. Goods from any other country use the value for “other countries and territories”. Importers add a 1% mark-up, as for all fertilisers.

Lowest: New Zealand

1.23

t CO2e per tonne, before mark-up

Other countries and territories

2.66

€150 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: Honduras

4.53

t CO2e per tonne, before mark-up

Every country, lowest value first

Country of productionDefault2026 incl. mark-upvs other countriesCost per tonne in 2026 at €82.32
New Zealand1.231.242−54%€31
United Kingdom1.231.242−54%€31
Panama1.321.333−50%€39
Paraguay1.321.333−50%€39
Israel1.331.343−50%€40
Australia1.341.353−50%€41
Canada1.341.353−50%€41
Qatar1.341.353−50%€41
Suriname1.341.353−50%€41
Egypt1.361.374−49%€42
Mongolia1.361.374−49%€42
Taiwan1.361.374−49%€42
Algeria1.381.394−48%€44
Albania1.391.404−48%€45
Madagascar1.411.424−47%€46
Tanzania1.411.424−47%€46
Yemen1.411.424−47%€46
Iran1.421.434−47%€47
North Korea1.421.434−47%€47
North Macedonia1.421.434−47%€47
Ukraine1.421.434−47%€47
Jordan1.431.444−46%€48
Kuwait1.431.444−46%€48
Nigeria1.431.444−46%€48
Serbia1.431.444−46%€48
Tunisia1.431.444−46%€48
Iraq1.441.454−46%€49
Russia1.441.454−46%€49
Saudi Arabia1.441.454−46%€49
Sudan1.441.454−46%€49
Belarus1.451.465−45%€50
Syria1.451.465−45%€50
Tajikistan1.451.465−45%€50
Kenya1.461.475−45%€51
Morocco1.461.475−45%€51
Georgia1.471.485−45%€51
Libya1.471.485−45%€51
Armenia1.481.495−44%€52
Japan1.481.495−44%€52
Myanmar1.481.495−44%€52
Türkiye1.481.495−44%€52
Zambia1.481.495−44%€52
Zimbabwe1.481.495−44%€52
Azerbaijan1.51.515−44%€54
Malaysia1.51.515−44%€54
South Korea1.511.525−43%€55
Thailand1.511.525−43%€55
Mauritius1.521.535−43%€56
Senegal1.521.535−43%€56
Kyrgyzstan1.531.545−42%€56
Turkmenistan1.531.545−42%€56
El Salvador1.541.555−42%€57
Indonesia1.541.555−42%€57
Kazakhstan1.541.555−42%€57
Moldova1.541.555−42%€57
Peru1.541.555−42%€57
Uzbekistan1.541.555−42%€57
Venezuela1.541.555−42%€57
Colombia1.551.566−42%€58
Uruguay1.551.566−42%€58
Ecuador1.561.576−41%€59
Lebanon1.561.576−41%€59
Argentina1.571.586−41%€60
Costa Rica1.571.586−41%€60
Cuba1.571.586−41%€60
Philippines1.571.586−41%€60
Trinidad and Tobago1.571.586−41%€60
Ivory Coast1.581.596−41%€61
Mali1.581.596−41%€61
Bosnia and Herzegovina1.591.606−40%€61
Mexico1.591.606−40%€61
Dominican Republic1.621.636−39%€64
Pakistan1.621.636−39%€64
Chile1.631.646−39%€65
Cameroon1.651.667−38%€66
Bangladesh1.661.677−38%€67
Guatemala1.671.687−37%€68
Nicaragua1.671.687−37%€68
Nepal1.681.697−37%€69
Sri Lanka1.691.707−36%€70
Ethiopia1.891.909−29%€86
Brazil2.032.05−24%€98
India2.172.192−18%€110
United States2.242.262−16%€115
South Africa2.312.333−13%€121
Vietnam2.382.404−11%€127
Cambodia2.672.697same€151
China2.782.808+5%€160
Ghana3.63.636+35%€229
Honduras4.534.575+70%€306
Other countries and territories2.662.687–€150

Unknown country of production (Annex IV): 4.53 t CO2e/t. This value is meant for precursors whose origin is not known, not for the goods themselves.

The cost column deducts the free allocation (CBAM factor × the EU benchmark for the default value's production route), so two countries with the same default value can differ when their routes differ.

Use these values

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). Indicative only, not legal or customs advice. See the disclaimer.