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CBAM default value for CN 3102 90 00 in every country

Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts

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

1.04

t CO2e per tonne, before mark-up

Other countries and territories

2.28

€122 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: Honduras

3.11

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
United Kingdom1.041.05−54%€18
New Zealand1.241.252−46%€35
Australia1.291.303−43%€39
Canada1.31.313−43%€40
Panama1.361.374−40%€45
Suriname1.371.384−40%€46
Paraguay1.381.394−39%€47
Tanzania1.391.404−39%€48
Nigeria1.41.414−39%€48
Madagascar1.421.434−38%€50
Kenya1.441.454−37%€52
Zambia1.441.454−37%€52
Libya1.451.465−36%€53
Zimbabwe1.451.465−36%€53
Mali1.481.495−35%€55
Senegal1.481.495−35%€55
Sudan1.481.495−35%€55
Taiwan1.481.495−35%€55
Mauritius1.491.505−35%€56
Mongolia1.491.505−35%€56
North Korea1.521.535−33%€58
Uruguay1.521.535−33%€58
Venezuela1.521.535−33%€58
Colombia1.541.555−32%€60
El Salvador1.541.555−32%€60
Ivory Coast1.541.555−32%€60
Peru1.541.555−32%€60
Costa Rica1.551.566−32%€61
Ecuador1.551.566−32%€61
Trinidad and Tobago1.551.566−32%€61
Argentina1.561.576−32%€62
Cuba1.561.576−32%€62
Egypt1.561.576−32%€62
Israel1.561.576−32%€62
Myanmar1.561.576−32%€62
Pakistan1.561.576−32%€62
Qatar1.561.576−32%€62
Japan1.571.586−31%€63
Algeria1.581.596−31%€63
Dominican Republic1.581.596−31%€63
Mexico1.581.596−31%€63
Thailand1.581.596−31%€63
South Korea1.591.606−30%€64
Malaysia1.591.606−30%€64
Cameroon1.61.616−30%€65
Chile1.61.616−30%€65
Iran1.61.616−30%€65
Indonesia1.611.626−29%€66
Jordan1.611.626−29%€66
Nepal1.611.626−29%€66
Bangladesh1.621.636−29%€67
Iraq1.621.636−29%€67
Kuwait1.621.636−29%€67
Saudi Arabia1.621.636−29%€67
Nicaragua1.631.646−29%€68
Syria1.631.646−29%€68
Tunisia1.631.646−29%€68
Yemen1.631.646−29%€68
Albania1.641.656−28%€68
Guatemala1.641.656−28%€68
Morocco1.651.667−28%€69
Philippines1.651.667−28%€69
Serbia1.661.677−27%€70
Ukraine1.661.677−27%€70
Belarus1.671.687−27%€71
Russia1.671.687−27%€71
Tajikistan1.671.687−27%€71
North Macedonia1.681.697−26%€72
Sri Lanka1.691.707−26%€73
Türkiye1.691.707−26%€73
Armenia1.71.717−25%€73
Azerbaijan1.71.717−25%€73
Georgia1.71.717−25%€73
Lebanon1.741.757−24%€77
Kazakhstan1.751.768−23%€78
Kyrgyzstan1.751.768−23%€78
Turkmenistan1.751.768−23%€78
Uzbekistan1.751.768−23%€78
Moldova1.761.778−23%€78
Ethiopia1.771.788−22%€79
Bosnia and Herzegovina1.781.798−22%€80
Brazil1.911.929−16%€91
India2.012.03−12%€99
United States2.022.04−11%€100
South Africa2.142.161−6%€110
Cambodia2.262.283−1%€120
Vietnam2.262.283−1%€120
Ghana2.622.646+15%€150
China2.692.717+18%€156
Honduras3.113.141+36%€191
Other countries and territories2.282.303–€122

Unknown country of production (Annex IV): 3.11 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.