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CBAM default values for CN 3102 from Egypt

Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% b... (fertilisers)

14 CN codes under this heading have their own EU default value for Egypt, with 12 different values. Codes with the same value share one cost table below.

EU default value

0.46 – 3.89

t CO2e per tonne, before mark-up

Used in 2026 (incl. 1% mark-up)

0.465 – 3.929

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€14 to €323

at €82.32/t CO2

Every CN code under 3102

CN codeDefault2026 incl. mark-upCost per tonne in 2026 at €82.32
3102 10 12Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% b...Compare countries0.460.465€14
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries0.750.758€22
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries1.391.404€43
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries1.361.374€42
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries0.630.636€19
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.341.353€66
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.561.576€89
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.392.414€137
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.052.071€115
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.052.071€115
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries3.893.929€267
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries2.012.03€116
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.511.525€75
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.561.576€62

What it means for your EU buyer

When an EU importer brings in this product from Egypt without verified emissions data from the producer, it must use the EU default value above, plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028. The free allocation deducted from the importer's obligation shrinks every year and ends in 2034, so the cost per tonne rises each year even though the default stays the same.

Default value 0.46 t CO2e/t: CN 3102 10 12

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20260.465−0.2960.168€14
20270.465−0.2890.176€14
20280.465−0.2740.191€16
20290.465−0.2360.229€19
20300.465−0.1570.308€25
20310.465−0.1190.346€28
20320.465−0.0810.384€32
20330.465−0.0430.422€35
20340.4650.0000.465€38

Default value 0.75 t CO2e/t: CN 3102 10 15

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20260.758−0.4900.267€22
20270.758−0.4780.280€23
20280.758−0.4530.305€25
20290.758−0.3900.368€30
20300.758−0.2590.498€41
20310.758−0.1960.561€46
20320.758−0.1330.624€51
20330.758−0.0700.687€57
20340.7580.0000.758€62

Default value 1.39 t CO2e/t: CN 3102 10 19

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.404−0.8790.524€43
20271.404−0.8570.547€45
20281.404−0.8120.592€49
20291.404−0.6990.705€58
20301.404−0.4650.939€77
20311.404−0.3521.052€87
20321.404−0.2391.165€96
20331.404−0.1261.278€105
20341.4040.0001.404€116

Default value 1.36 t CO2e/t: CN 3102 10 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.374−0.8600.514€42
20271.374−0.8380.536€44
20281.374−0.7940.580€48
20291.374−0.6840.690€57
20301.374−0.4540.919€76
20311.374−0.3441.030€85
20321.374−0.2341.140€94
20331.374−0.1231.250€103
20341.3740.0001.374€113

Default value 0.63 t CO2e/t: CN 3102 21 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20260.636−0.4040.233€19
20270.636−0.3930.243€20
20280.636−0.3730.264€22
20290.636−0.3210.315€26
20300.636−0.2130.423€35
20310.636−0.1610.475€39
20320.636−0.1100.527€43
20330.636−0.0580.578€48
20340.6360.0000.636€52

Default value 1.34 t CO2e/t: CN 3102 29 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.353−0.5520.802€66
20271.353−0.5380.816€67
20281.353−0.5090.844€69
20291.353−0.4390.915€75
20301.353−0.2911.062€87
20311.353−0.2211.133€93
20321.353−0.1501.203€99
20331.353−0.0791.274€105
20341.3530.0001.353€111

Default value 1.56 t CO2e/t: CN 3102 30 10, 3102 90 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.576−0.4951.080€89
20271.576−0.4831.093€90
20281.576−0.4571.118€92
20291.576−0.3941.182€97
20301.576−0.2621.314€108
20311.576−0.1981.377€113
20321.576−0.1351.441€119
20331.576−0.0711.504€124
20341.5760.0001.576€130

Default value 2.39 t CO2e/t: CN 3102 30 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.414−0.7481.666€137
20272.414−0.7291.685€139
20282.414−0.6901.724€142
20292.414−0.5941.819€150
20302.414−0.3952.019€166
20312.414−0.2992.115€174
20322.414−0.2032.211€182
20332.414−0.1072.307€190
20342.4140.0002.414€199

Default value 2.05 t CO2e/t: CN 3102 40 10, 3102 40 90

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.071−0.6711.400€115
20272.071−0.6541.417€117
20282.071−0.6191.451€119
20292.071−0.5331.537€127
20302.071−0.3541.716€141
20312.071−0.2681.802€148
20322.071−0.1821.888€155
20332.071−0.0961.974€163
20342.0710.0002.071€170

Default value 3.89 t CO2e/t: CN 3102 50 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20263.929−0.6833.245€267
20273.929−0.6663.263€269
20283.929−0.6173.312€273
20293.929−0.5313.398€280
20303.929−0.3533.576€294
20313.929−0.2673.662€301
20323.929−0.1823.747€308
20333.929−0.0963.833€316
20343.9290.0003.929€323

Default value 2.01 t CO2e/t: CN 3102 60 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20262.030−0.6171.413€116
20272.030−0.6011.429€118
20282.030−0.5701.460€120
20292.030−0.4911.540€127
20302.030−0.3261.704€140
20312.030−0.2471.783€147
20322.030−0.1681.862€153
20332.030−0.0891.941€160
20342.0300.0002.030€167

Default value 1.51 t CO2e/t: CN 3102 80 00

Buyer's cost per tonne by import year, CO2 at €82.32/t.
Import yearDefault incl. mark-upFree allocation deductedCertificates per tonneCost per tonne at €82.32
20261.525−0.6090.916€75
20271.525−0.5940.931€77
20281.525−0.5630.963€79
20291.525−0.4841.041€86
20301.525−0.3221.203€99
20311.525−0.2441.281€105
20321.525−0.1661.359€112
20331.525−0.0881.438€118
20341.5250.0001.525€126
Calculate for your tonnage

How to report a lower figure

For this sector both direct emissions and the emissions of the electricity used count towards the embedded emissions. Many producers, especially processors that buy in their steel or aluminium, come in well below the default. Your actual figure can replace the default once an EU-accredited verifier has checked it.

Other products from Egypt

  • CN 2808 Nitric acid; sulphonitric acids
  • CN 2814 Anhydrous ammonia
  • CN 2834 Nitrate of potassium
  • CN 3105 Mineral or chemical fertilisers of animal or vegetable...

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). Cross-sectoral correction factor taken as 1; carbon prices paid outside the EU are not deducted. Indicative only, not legal or customs advice. See the disclaimer.