CBAM default value for CN 3105 20 90 in every country

Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight

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

0.35

t CO2e per tonne, before mark-up

Other countries and territories

0.84

€44 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: China

1.05

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	0.35	0.354	−58%	€3
Mali	0.5	0.505	−40%	€16
New Zealand	0.51	0.515	−39%	€17
Canada	0.52	0.525	−38%	€18
Panama	0.52	0.525	−38%	€18
Suriname	0.52	0.525	−38%	€18
Madagascar	0.53	0.535	−37%	€18
Paraguay	0.53	0.535	−37%	€18
Australia	0.54	0.545	−36%	€19
Tanzania	0.56	0.566	−33%	€21
Nigeria	0.57	0.576	−32%	€22
Kenya	0.58	0.586	−31%	€23
Zambia	0.58	0.586	−31%	€23
Mongolia	0.6	0.606	−29%	€24
Zimbabwe	0.6	0.606	−29%	€24
Colombia	0.61	0.616	−27%	€25
Ivory Coast	0.61	0.616	−27%	€25
Libya	0.61	0.616	−27%	€25
Mauritius	0.61	0.616	−27%	€25
Peru	0.61	0.616	−27%	€25
Sudan	0.61	0.616	−27%	€25
Uruguay	0.61	0.616	−27%	€25
Venezuela	0.61	0.616	−27%	€25
Cameroon	0.62	0.626	−26%	€26
Costa Rica	0.62	0.626	−26%	€26
Ecuador	0.62	0.626	−26%	€26
Ghana	0.62	0.626	−26%	€26
Pakistan	0.62	0.626	−26%	€26
Senegal	0.62	0.626	−26%	€26
Argentina	0.63	0.636	−25%	€27
El Salvador	0.63	0.636	−25%	€27
Honduras	0.63	0.636	−25%	€27
Nepal	0.63	0.636	−25%	€27
Trinidad and Tobago	0.63	0.636	−25%	€27
Dominican Republic	0.64	0.646	−24%	€28
Mexico	0.64	0.646	−24%	€28
Bangladesh	0.65	0.657	−23%	€28
Cuba	0.65	0.657	−23%	€28
Chile	0.66	0.667	−21%	€29
Ethiopia	0.66	0.667	−21%	€29
Myanmar	0.67	0.677	−20%	€30
North Korea	0.67	0.677	−20%	€30
Taiwan	0.67	0.677	−20%	€30
Guatemala	0.68	0.687	−19%	€31
Nicaragua	0.68	0.687	−19%	€31
Japan	0.69	0.697	−18%	€32
South Korea	0.69	0.697	−18%	€32
Yemen	0.69	0.697	−18%	€32
Sri Lanka	0.7	0.707	−17%	€33
Thailand	0.7	0.707	−17%	€33
Brazil	0.71	0.717	−15%	€33
Egypt	0.71	0.717	−15%	€33
Malaysia	0.71	0.717	−15%	€33
Algeria	0.72	0.727	−14%	€34
Indonesia	0.72	0.727	−14%	€34
Israel	0.72	0.727	−14%	€34
Qatar	0.72	0.727	−14%	€34
Cambodia	0.73	0.737	−13%	€35
Iran	0.73	0.737	−13%	€35
Jordan	0.73	0.737	−13%	€35
Philippines	0.73	0.737	−13%	€35
Tajikistan	0.74	0.747	−12%	€36
United States	0.74	0.747	−12%	€36
Kuwait	0.75	0.758	−11%	€37
Saudi Arabia	0.75	0.758	−11%	€37
Tunisia	0.75	0.758	−11%	€37
Armenia	0.76	0.768	−10%	€38
Belarus	0.76	0.768	−10%	€38
Iraq	0.76	0.768	−10%	€38
Russia	0.76	0.768	−10%	€38
Serbia	0.76	0.768	−10%	€38
Syria	0.76	0.768	−10%	€38
Ukraine	0.76	0.768	−10%	€38
Albania	0.77	0.778	−8%	€38
Azerbaijan	0.77	0.778	−8%	€38
India	0.77	0.778	−8%	€38
Morocco	0.77	0.778	−8%	€38
Türkiye	0.77	0.778	−8%	€38
Georgia	0.78	0.788	−7%	€39
Kyrgyzstan	0.79	0.798	−6%	€40
Kazakhstan	0.8	0.808	−5%	€41
Lebanon	0.8	0.808	−5%	€41
North Macedonia	0.8	0.808	−5%	€41
Uzbekistan	0.8	0.808	−5%	€41
Moldova	0.81	0.818	−4%	€42
Bosnia and Herzegovina	0.82	0.828	−2%	€43
Turkmenistan	0.82	0.828	−2%	€43
South Africa	0.84	0.848	same	€44
Vietnam	0.88	0.889	+5%	€48
China	1.05	1.061	+25%	€62
Other countries and territories	0.84	0.848	–	€44

Unknown country of production (Annex IV): 1.05 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 3105 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.