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CBAM default value for CN 3105 30 00 in every country

Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a

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

0.44

t CO2e per tonne, before mark-up

Other countries and territories

0.78

€38 per tonne for the buyer in 2026, at €82.32/t CO2

Highest: China

1.04

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 Zealand0.440.444−44%€9
Canada0.480.485−38%€13
Australia0.490.495−37%€14
United Kingdom0.490.495−37%€14
Egypt0.50.505−36%€14
Algeria0.510.515−35%€15
Qatar0.510.515−35%€15
Iran0.520.525−33%€16
Israel0.520.525−33%€16
Kuwait0.520.525−33%€16
Mali0.520.525−33%€16
Nigeria0.520.525−33%€16
Panama0.520.525−33%€16
Paraguay0.520.525−33%€16
Sudan0.520.525−33%€16
Tanzania0.520.525−33%€16
Tunisia0.520.525−33%€16
Armenia0.530.535−32%€17
Georgia0.530.535−32%€17
Jordan0.530.535−32%€17
Kenya0.530.535−32%€17
Saudi Arabia0.530.535−32%€17
Suriname0.530.535−32%€17
Belarus0.540.545−31%€18
Iraq0.540.545−31%€18
Japan0.540.545−31%€18
Libya0.540.545−31%€18
Mongolia0.540.545−31%€18
Myanmar0.540.545−31%€18
North Korea0.540.545−31%€18
Serbia0.540.545−31%€18
Syria0.540.545−31%€18
Taiwan0.540.545−31%€18
Tajikistan0.540.545−31%€18
Ukraine0.540.545−31%€18
Zimbabwe0.540.545−31%€18
Albania0.550.556−29%€19
Azerbaijan0.550.556−29%€19
South Korea0.550.556−29%€19
Morocco0.550.556−29%€19
Russia0.550.556−29%€19
Türkiye0.550.556−29%€19
Zambia0.550.556−29%€19
Colombia0.560.566−28%€19
Kyrgyzstan0.560.566−28%€19
Madagascar0.560.566−28%€19
Malaysia0.560.566−28%€19
Moldova0.560.566−28%€19
Peru0.560.566−28%€19
Thailand0.560.566−28%€19
Yemen0.560.566−28%€19
Argentina0.570.576−27%€20
Costa Rica0.570.576−27%€20
Ecuador0.570.576−27%€20
Kazakhstan0.570.576−27%€20
Mauritius0.570.576−27%€20
North Macedonia0.570.576−27%€20
Senegal0.570.576−27%€20
Uruguay0.570.576−27%€20
Uzbekistan0.570.576−27%€20
Venezuela0.570.576−27%€20
Indonesia0.580.586−26%€21
Ivory Coast0.580.586−26%€21
Lebanon0.580.586−26%€21
Mexico0.580.586−26%€21
Trinidad and Tobago0.580.586−26%€21
Bosnia and Herzegovina0.590.596−24%€22
El Salvador0.590.596−24%€22
Honduras0.590.596−24%€22
Philippines0.590.596−24%€22
Turkmenistan0.590.596−24%€22
Cameroon0.60.606−23%€23
Chile0.60.606−23%€23
Cuba0.60.606−23%€23
Dominican Republic0.60.606−23%€23
Ghana0.60.606−23%€23
Pakistan0.60.606−23%€23
Nepal0.610.616−22%€24
Bangladesh0.620.626−21%€24
Cambodia0.620.626−21%€24
Guatemala0.630.636−19%€25
Nicaragua0.630.636−19%€25
Sri Lanka0.630.636−19%€25
Ethiopia0.70.707−10%€31
Brazil0.750.758−4%€35
India0.810.818+4%€40
United States0.820.828+5%€41
Vietnam0.880.889+13%€46
South Africa0.90.909+15%€48
China1.041.05+33%€59
Other countries and territories0.780.788–€38

Unknown country of production (Annex IV): 1.04 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.