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CBAM default values for CN 3102 from India

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 India, with 13 different values. Codes with the same value share one cost table below.

EU default value

0.74 – 3.14

t CO2e per tonne, before mark-up

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

0.747 – 3.171

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€37 to €261

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 countries0.740.747€37
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries1.181.192€58
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries2.222.242€112
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries2.172.192€110
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries1.011.02€51
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.551.566€83
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.521.535€86
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.342.363€133
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.042.06€114
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.042.06€114
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries3.143.171€205
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries1.971.99€113
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.751.768€95
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries2.012.03€99

What it means for your EU buyer

When an EU importer brings in this product from India 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 0.74 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
20260.747−0.2960.451€37
20270.747−0.2890.459€38
20280.747−0.2740.474€39
20290.747−0.2360.512€42
20300.747−0.1570.591€49
20310.747−0.1190.629€52
20320.747−0.0810.667€55
20330.747−0.0430.705€58
20340.7470.0000.747€62

Default value 1.18 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
20261.192−0.4900.701€58
20271.192−0.4780.714€59
20281.192−0.4530.739€61
20291.192−0.3900.802€66
20301.192−0.2590.933€77
20311.192−0.1960.996€82
20321.192−0.1331.059€87
20331.192−0.0701.121€92
20341.1920.0001.192€98

Default value 2.22 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
20262.242−0.8791.363€112
20272.242−0.8571.385€114
20282.242−0.8121.430€118
20292.242−0.6991.543€127
20302.242−0.4651.778€146
20312.242−0.3521.890€156
20322.242−0.2392.003€165
20332.242−0.1262.116€174
20342.2420.0002.242€185

Default value 2.17 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
20262.192−0.8601.332€110
20272.192−0.8381.354€111
20282.192−0.7941.398€115
20292.192−0.6841.508€124
20302.192−0.4541.737€143
20312.192−0.3441.848€152
20322.192−0.2341.958€161
20332.192−0.1232.068€170
20342.1920.0002.192€180

Default value 1.01 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
20261.020−0.4040.616€51
20271.020−0.3930.627€52
20281.020−0.3730.648€53
20291.020−0.3210.699€58
20301.020−0.2130.807€66
20311.020−0.1610.859€71
20321.020−0.1100.910€75
20331.020−0.0580.962€79
20341.0200.0001.020€84

Default value 1.55 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
20261.566−0.5521.014€83
20271.566−0.5381.028€85
20281.566−0.5091.056€87
20291.566−0.4391.127€93
20301.566−0.2911.274€105
20311.566−0.2211.345€111
20321.566−0.1501.416€117
20331.566−0.0791.486€122
20341.5660.0001.566€129

Default value 1.52 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
20261.535−0.4951.040€86
20271.535−0.4831.053€87
20281.535−0.4571.078€89
20291.535−0.3941.142€94
20301.535−0.2621.274€105
20311.535−0.1981.337€110
20321.535−0.1351.401€115
20331.535−0.0711.464€121
20341.5350.0001.535€126

Default value 2.34 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
20262.363−0.7481.616€133
20272.363−0.7291.635€135
20282.363−0.6901.673€138
20292.363−0.5941.769€146
20302.363−0.3951.968€162
20312.363−0.2992.064€170
20322.363−0.2032.160€178
20332.363−0.1072.256€186
20342.3630.0002.363€195

Default value 2.04 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
20262.060−0.6711.390€114
20272.060−0.6541.407€116
20282.060−0.6191.441€119
20292.060−0.5331.527€126
20302.060−0.3541.706€140
20312.060−0.2681.792€148
20322.060−0.1821.878€155
20332.060−0.0961.964€162
20342.0600.0002.060€170

Default value 3.14 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
20263.171−0.6832.488€205
20273.171−0.6662.505€206
20283.171−0.6172.555€210
20293.171−0.5312.641€217
20303.171−0.3532.819€232
20313.171−0.2672.904€239
20323.171−0.1822.990€246
20333.171−0.0963.076€253
20343.1710.0003.171€261

Default value 1.97 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
20261.990−0.6171.373€113
20271.990−0.6011.388€114
20281.990−0.5701.420€117
20291.990−0.4911.499€123
20301.990−0.3261.664€137
20311.990−0.2471.743€143
20321.990−0.1681.822€150
20331.990−0.0891.901€156
20341.9900.0001.990€164

Default value 1.75 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
20261.768−0.6091.158€95
20271.768−0.5941.174€97
20281.768−0.5631.205€99
20291.768−0.4841.283€106
20301.768−0.3221.446€119
20311.768−0.2441.524€125
20321.768−0.1661.602€132
20331.768−0.0881.680€138
20341.7680.0001.768€146

Default value 2.01 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
20262.030−0.8261.204€99
20272.030−0.8051.225€101
20282.030−0.7621.268€104
20292.030−0.6561.374€113
20302.030−0.4361.594€131
20312.030−0.3301.700€140
20322.030−0.2241.806€149
20332.030−0.1191.912€157
20342.0300.0002.030€167
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 India

  • 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.