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CBAM default values for CN 3102 from Japan

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

EU default value

0.5 – 3.42

t CO2e per tonne, before mark-up

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

0.505 – 3.454

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€17 to €284

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 countries0.810.818€27
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries1.521.535€54
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries1.481.495€52
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries0.690.697€24
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.31.313€63
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.441.454€79
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.212.232€122
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries1.911.929€104
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries1.911.929€104
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries3.423.454€228
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries1.861.879€104
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.471.485€72
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.571.586€63

What it means for your EU buyer

When an EU importer brings in this product from Japan 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 0.81 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
20260.818−0.4900.328€27
20270.818−0.4780.340€28
20280.818−0.4530.365€30
20290.818−0.3900.428€35
20300.818−0.2590.559€46
20310.818−0.1960.622€51
20320.818−0.1330.685€56
20330.818−0.0700.748€62
20340.8180.0000.818€67

Default value 1.52 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
20261.535−0.8790.656€54
20271.535−0.8570.678€56
20281.535−0.8120.723€60
20291.535−0.6990.836€69
20301.535−0.4651.071€88
20311.535−0.3521.183€97
20321.535−0.2391.296€107
20331.535−0.1261.409€116
20341.5350.0001.535€126

Default value 1.48 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
20261.495−0.8600.635€52
20271.495−0.8380.657€54
20281.495−0.7940.701€58
20291.495−0.6840.811€67
20301.495−0.4541.041€86
20311.495−0.3441.151€95
20321.495−0.2341.261€104
20331.495−0.1231.371€113
20341.4950.0001.495€123

Default value 0.69 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
20260.697−0.4040.293€24
20270.697−0.3930.304€25
20280.697−0.3730.324€27
20290.697−0.3210.376€31
20300.697−0.2130.484€40
20310.697−0.1610.535€44
20320.697−0.1100.587€48
20330.697−0.0580.639€53
20340.6970.0000.697€57

Default value 1.3 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
20261.313−0.5520.761€63
20271.313−0.5380.775€64
20281.313−0.5090.804€66
20291.313−0.4390.874€72
20301.313−0.2911.022€84
20311.313−0.2211.092€90
20321.313−0.1501.163€96
20331.313−0.0791.234€102
20341.3130.0001.313€108

Default value 1.44 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
20261.454−0.4950.959€79
20271.454−0.4830.972€80
20281.454−0.4570.997€82
20291.454−0.3941.061€87
20301.454−0.2621.193€98
20311.454−0.1981.256€103
20321.454−0.1351.320€109
20331.454−0.0711.383€114
20341.4540.0001.454€120

Default value 2.21 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
20262.232−0.7481.484€122
20272.232−0.7291.503€124
20282.232−0.6901.542€127
20292.232−0.5941.638€135
20302.232−0.3951.837€151
20312.232−0.2991.933€159
20322.232−0.2032.029€167
20332.232−0.1072.125€175
20342.2320.0002.232€184

Default value 1.91 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
20261.929−0.6711.258€104
20271.929−0.6541.276€105
20281.929−0.6191.310€108
20291.929−0.5331.396€115
20301.929−0.3541.575€130
20311.929−0.2681.661€137
20321.929−0.1821.747€144
20331.929−0.0961.833€151
20341.9290.0001.929€159

Default value 3.42 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
20263.454−0.6832.771€228
20273.454−0.6662.788€230
20283.454−0.6172.838€234
20293.454−0.5312.923€241
20303.454−0.3533.101€255
20313.454−0.2673.187€262
20323.454−0.1823.273€269
20333.454−0.0963.358€276
20343.4540.0003.454€284

Default value 1.86 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
20261.879−0.6171.261€104
20271.879−0.6011.277€105
20281.879−0.5701.309€108
20291.879−0.4911.388€114
20301.879−0.3261.553€128
20311.879−0.2471.632€134
20321.879−0.1681.711€141
20331.879−0.0891.790€147
20341.8790.0001.879€155

Default value 1.47 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
20261.485−0.6090.875€72
20271.485−0.5940.891€73
20281.485−0.5630.922€76
20291.485−0.4841.000€82
20301.485−0.3221.163€96
20311.485−0.2441.241€102
20321.485−0.1661.319€109
20331.485−0.0881.397€115
20341.4850.0001.485€122

Default value 1.57 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
20261.586−0.8260.760€63
20271.586−0.8050.781€64
20281.586−0.7620.823€68
20291.586−0.6560.929€76
20301.586−0.4361.149€95
20311.586−0.3301.255€103
20321.586−0.2241.361€112
20331.586−0.1191.467€121
20341.5860.0001.586€131
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 Japan

  • 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.