CBAM default value for CN 3102 40 90 in every country

Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser

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: United Kingdom

0.9

t CO2e per tonne, before mark-up

Other countries and territories

2.36

€141 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: China

2.9

t CO2e per tonne, before mark-up

Every country, lowest value first

Country of production	Default	2026 incl. mark-up	vs other countries	Cost per tonne in 2026 at €82.32
United Kingdom	0.9	0.909	−62%	€20
Australia	1.39	1.404	−41%	€60
Canada	1.44	1.454	−39%	€65
New Zealand	1.45	1.465	−39%	€65
Mali	1.53	1.545	−35%	€72
Nigeria	1.54	1.555	−35%	€73
Tanzania	1.55	1.566	−34%	€74
Suriname	1.57	1.586	−33%	€75
Panama	1.58	1.596	−33%	€76
Zambia	1.59	1.606	−33%	€77
Madagascar	1.6	1.616	−32%	€78
Kenya	1.61	1.626	−32%	€79
Zimbabwe	1.61	1.626	−32%	€79
Libya	1.62	1.636	−31%	€79
Paraguay	1.62	1.636	−31%	€79
Senegal	1.63	1.646	−31%	€80
Mauritius	1.64	1.656	−31%	€81
Ivory Coast	1.68	1.697	−29%	€84
Uruguay	1.69	1.707	−28%	€85
Venezuela	1.69	1.707	−28%	€85
Pakistan	1.7	1.717	−28%	€86
Costa Rica	1.71	1.727	−28%	€87
El Salvador	1.72	1.737	−27%	€88
Trinidad and Tobago	1.72	1.737	−27%	€88
Ghana	1.73	1.747	−27%	€89
Honduras	1.73	1.747	−27%	€89
Cameroon	1.74	1.757	−26%	€89
Colombia	1.74	1.757	−26%	€89
Dominican Republic	1.74	1.757	−26%	€89
Ecuador	1.74	1.757	−26%	€89
Nepal	1.74	1.757	−26%	€89
Peru	1.74	1.757	−26%	€89
Sudan	1.74	1.757	−26%	€89
Cuba	1.75	1.768	−26%	€90
Argentina	1.76	1.778	−25%	€91
Bangladesh	1.77	1.788	−25%	€92
Mexico	1.77	1.788	−25%	€92
Chile	1.78	1.798	−25%	€93
Guatemala	1.8	1.818	−24%	€94
Nicaragua	1.8	1.818	−24%	€94
Ethiopia	1.83	1.848	−22%	€97
North Korea	1.85	1.869	−22%	€99
Taiwan	1.85	1.869	−22%	€99
Mongolia	1.86	1.879	−21%	€99
Myanmar	1.89	1.909	−20%	€102
Thailand	1.89	1.909	−20%	€102
Japan	1.91	1.929	−19%	€104
Indonesia	1.92	1.939	−19%	€104
South Korea	1.92	1.939	−19%	€104
Sri Lanka	1.92	1.939	−19%	€104
Malaysia	1.94	1.959	−18%	€106
United States	1.98	2	−16%	€109
Brazil	1.99	2.01	−16%	€110
Philippines	1.99	2.01	−16%	€110
India	2.04	2.06	−14%	€114
Cambodia	2.05	2.071	−13%	€115
Egypt	2.05	2.071	−13%	€115
Algeria	2.07	2.091	−12%	€117
Qatar	2.07	2.091	−12%	€117
Iran	2.08	2.101	−12%	€118
Israel	2.08	2.101	−12%	€118
Jordan	2.09	2.111	−11%	€119
Kuwait	2.1	2.121	−11%	€119
Saudi Arabia	2.1	2.121	−11%	€119
Iraq	2.11	2.131	−11%	€120
Syria	2.12	2.141	−10%	€121
Morocco	2.14	2.161	−9%	€123
South Africa	2.15	2.172	−9%	€124
Tunisia	2.15	2.172	−9%	€124
Yemen	2.15	2.172	−9%	€124
Tajikistan	2.21	2.232	−6%	€129
Albania	2.22	2.242	−6%	€129
Azerbaijan	2.22	2.242	−6%	€129
Belarus	2.22	2.242	−6%	€129
Russia	2.22	2.242	−6%	€129
Serbia	2.22	2.242	−6%	€129
Ukraine	2.22	2.242	−6%	€129
Lebanon	2.23	2.252	−6%	€130
Türkiye	2.23	2.252	−6%	€130
Armenia	2.25	2.273	−5%	€132
Georgia	2.27	2.293	−4%	€134
North Macedonia	2.27	2.293	−4%	€134
Bosnia and Herzegovina	2.3	2.323	−3%	€136
Kazakhstan	2.3	2.323	−3%	€136
Turkmenistan	2.3	2.323	−3%	€136
Uzbekistan	2.3	2.323	−3%	€136
Kyrgyzstan	2.31	2.333	−2%	€137
Moldova	2.31	2.333	−2%	€137
Vietnam	2.38	2.404	+1%	€143
China	2.9	2.929	+23%	€186
Other countries and territories	2.36	2.384	–	€141

Unknown country of production (Annex IV): 2.9 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

Cost calculator: your buyer's yearly cost for your tonnage and country, to 2034.
Is HS 3102 covered by CBAM?: every code under the heading, today and in the 2028 proposal.
Sourcing comparison: the same comparison for the steel and aluminium you buy in.
Data feed: every value as JSON or CSV.

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.