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CBAM default values for CN 3102 from Georgia

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 Georgia, with 12 different values. Codes with the same value share one cost table below.

EU default value

0.5 – 4.34

t CO2e per tonne, before mark-up

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

0.505 – 4.383

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€17 to €361

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 countries0.50.505€17
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries0.820.828€28
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries1.51.515€52
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries1.471.485€51
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries0.670.677€22
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.471.485€77
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.721.737€102
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.642.666€158
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.272.293€134
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.272.293€134
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries4.344.383€305
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries2.222.242€134
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.661.677€88
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.71.717€73

What it means for your EU buyer

When an EU importer brings in this product from Georgia 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 0.5 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
20260.505−0.2960.209€17
20270.505−0.2890.216€18
20280.505−0.2740.231€19
20290.505−0.2360.269€22
20300.505−0.1570.348€29
20310.505−0.1190.386€32
20320.505−0.0810.424€35
20330.505−0.0430.462€38
20340.5050.0000.505€42

Default value 0.82 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
20260.828−0.4900.338€28
20270.828−0.4780.350€29
20280.828−0.4530.376€31
20290.828−0.3900.438€36
20300.828−0.2590.569€47
20310.828−0.1960.632€52
20320.828−0.1330.695€57
20330.828−0.0700.758€62
20340.8280.0000.828€68

Default value 1.5 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
20261.515−0.8790.636€52
20271.515−0.8570.658€54
20281.515−0.8120.703€58
20291.515−0.6990.816€67
20301.515−0.4651.050€86
20311.515−0.3521.163€96
20321.515−0.2391.276€105
20331.515−0.1261.389€114
20341.5150.0001.515€125

Default value 1.47 t CO2e/t: CN 3102 10 90, 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
20261.485−0.8600.625€51
20271.485−0.8380.647€53
20281.485−0.7940.691€57
20291.485−0.6840.801€66
20301.485−0.4541.030€85
20311.485−0.3441.141€94
20321.485−0.2341.251€103
20331.485−0.1231.361€112
20341.4850.0001.485€122

Default value 0.67 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
20260.677−0.4040.273€22
20270.677−0.3930.283€23
20280.677−0.3730.304€25
20290.677−0.3210.356€29
20300.677−0.2130.463€38
20310.677−0.1610.515€42
20320.677−0.1100.567€47
20330.677−0.0580.619€51
20340.6770.0000.677€56

Default value 1.72 t CO2e/t: CN 3102 30 10

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
20261.737−0.4951.242€102
20271.737−0.4831.255€103
20281.737−0.4571.280€105
20291.737−0.3941.344€111
20301.737−0.2621.476€121
20311.737−0.1981.539€127
20321.737−0.1351.603€132
20331.737−0.0711.666€137
20341.7370.0001.737€143

Default value 2.64 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
20262.666−0.7481.919€158
20272.666−0.7291.938€160
20282.666−0.6901.976€163
20292.666−0.5942.072€171
20302.666−0.3952.271€187
20312.666−0.2992.367€195
20322.666−0.2032.463€203
20332.666−0.1072.559€211
20342.6660.0002.666€219

Default value 2.27 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
20262.293−0.6711.622€134
20272.293−0.6541.639€135
20282.293−0.6191.674€138
20292.293−0.5331.760€145
20302.293−0.3541.938€160
20312.293−0.2682.024€167
20322.293−0.1822.110€174
20332.293−0.0962.196€181
20342.2930.0002.293€189

Default value 4.34 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
20264.383−0.6833.700€305
20274.383−0.6663.717€306
20284.383−0.6173.767€310
20294.383−0.5313.853€317
20304.383−0.3534.031€332
20314.383−0.2674.116€339
20324.383−0.1824.202€346
20334.383−0.0964.288€353
20344.3830.0004.383€361

Default value 2.22 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
20262.242−0.6171.625€134
20272.242−0.6011.641€135
20282.242−0.5701.673€138
20292.242−0.4911.752€144
20302.242−0.3261.916€158
20312.242−0.2471.995€164
20322.242−0.1682.074€171
20332.242−0.0892.154€177
20342.2420.0002.242€185

Default value 1.66 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
20261.677−0.6091.067€88
20271.677−0.5941.083€89
20281.677−0.5631.114€92
20291.677−0.4841.192€98
20301.677−0.3221.355€112
20311.677−0.2441.433€118
20321.677−0.1661.511€124
20331.677−0.0881.589€131
20341.6770.0001.677€138

Default value 1.7 t CO2e/t: CN 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
20261.717−0.8260.891€73
20271.717−0.8050.912€75
20281.717−0.7620.955€79
20291.717−0.6561.061€87
20301.717−0.4361.281€105
20311.717−0.3301.387€114
20321.717−0.2241.493€123
20331.717−0.1191.598€132
20341.7170.0001.717€141
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 Georgia

  • 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.