Skip to content

CBAM default values for CN 3102 from Moldova

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

EU default value

0.52 – 4.38

t CO2e per tonne, before mark-up

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

0.525 – 4.424

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€19 to €364

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 countries0.520.525€19
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries0.840.848€29
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries1.571.586€58
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries1.541.555€57
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries0.710.717€26
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.511.525€80
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.751.768€105
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.692.717€162
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.312.333€137
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.312.333€137
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries4.384.424€308
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries2.262.283€137
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.71.717€91
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.761.778€78

What it means for your EU buyer

When an EU importer brings in this product from Moldova 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 0.52 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
20260.525−0.2960.229€19
20270.525−0.2890.236€19
20280.525−0.2740.252€21
20290.525−0.2360.290€24
20300.525−0.1570.369€30
20310.525−0.1190.407€33
20320.525−0.0810.445€37
20330.525−0.0430.483€40
20340.5250.0000.525€43

Default value 0.84 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
20260.848−0.4900.358€29
20270.848−0.4780.371€31
20280.848−0.4530.396€33
20290.848−0.3900.459€38
20300.848−0.2590.589€49
20310.848−0.1960.652€54
20320.848−0.1330.715€59
20330.848−0.0700.778€64
20340.8480.0000.848€70

Default value 1.57 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
20261.586−0.8790.706€58
20271.586−0.8570.729€60
20281.586−0.8120.774€64
20291.586−0.6990.887€73
20301.586−0.4651.121€92
20311.586−0.3521.234€102
20321.586−0.2391.347€111
20331.586−0.1261.459€120
20341.5860.0001.586€131

Default value 1.54 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
20261.555−0.8600.695€57
20271.555−0.8380.718€59
20281.555−0.7940.762€63
20291.555−0.6840.872€72
20301.555−0.4541.101€91
20311.555−0.3441.211€100
20321.555−0.2341.322€109
20331.555−0.1231.432€118
20341.5550.0001.555€128

Default value 0.71 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
20260.717−0.4040.313€26
20270.717−0.3930.324€27
20280.717−0.3730.345€28
20290.717−0.3210.396€33
20300.717−0.2130.504€41
20310.717−0.1610.556€46
20320.717−0.1100.607€50
20330.717−0.0580.659€54
20340.7170.0000.717€59

Default value 1.51 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
20261.525−0.5520.973€80
20271.525−0.5380.987€81
20281.525−0.5091.016€84
20291.525−0.4391.086€89
20301.525−0.2911.234€102
20311.525−0.2211.304€107
20321.525−0.1501.375€113
20331.525−0.0791.446€119
20341.5250.0001.525€126

Default value 1.75 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
20261.768−0.4951.272€105
20271.768−0.4831.285€106
20281.768−0.4571.310€108
20291.768−0.3941.374€113
20301.768−0.2621.506€124
20311.768−0.1981.569€129
20321.768−0.1351.633€134
20331.768−0.0711.696€140
20341.7680.0001.768€146

Default value 2.69 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
20262.717−0.7481.969€162
20272.717−0.7291.988€164
20282.717−0.6902.027€167
20292.717−0.5942.122€175
20302.717−0.3952.322€191
20312.717−0.2992.418€199
20322.717−0.2032.514€207
20332.717−0.1072.610€215
20342.7170.0002.717€224

Default value 2.31 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
20262.333−0.6711.662€137
20272.333−0.6541.680€138
20282.333−0.6191.714€141
20292.333−0.5331.800€148
20302.333−0.3541.979€163
20312.333−0.2682.065€170
20322.333−0.1822.151€177
20332.333−0.0962.237€184
20342.3330.0002.333€192

Default value 4.38 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
20264.424−0.6833.740€308
20274.424−0.6663.758€309
20284.424−0.6173.807€313
20294.424−0.5313.893€320
20304.424−0.3534.071€335
20314.424−0.2674.157€342
20324.424−0.1824.242€349
20334.424−0.0964.328€356
20344.4240.0004.424€364

Default value 2.26 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
20262.283−0.6171.665€137
20272.283−0.6011.681€138
20282.283−0.5701.713€141
20292.283−0.4911.792€148
20302.283−0.3261.957€161
20312.283−0.2472.036€168
20322.283−0.1682.115€174
20332.283−0.0892.194€181
20342.2830.0002.283€188

Default value 1.7 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
20261.717−0.6091.108€91
20271.717−0.5941.123€92
20281.717−0.5631.155€95
20291.717−0.4841.233€101
20301.717−0.3221.395€115
20311.717−0.2441.473€121
20321.717−0.1661.551€128
20331.717−0.0881.630€134
20341.7170.0001.717€141

Default value 1.76 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
20261.778−0.8260.952€78
20271.778−0.8050.973€80
20281.778−0.7621.015€84
20291.778−0.6561.121€92
20301.778−0.4361.341€110
20311.778−0.3301.447€119
20321.778−0.2241.553€128
20331.778−0.1191.659€137
20341.7780.0001.778€146
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 Moldova

  • CN 2808 Nitric acid; sulphonitric acids
  • CN 2814 Ammonia in aqueous solution
  • 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.