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CBAM default values for CN 3105 from North Macedonia

Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross... (fertilisers)

9 CN codes under this heading have their own EU default value for North Macedonia, with 9 different values. Codes with the same value share one cost table below.

EU default value

0.38 – 1.59

t CO2e per tonne, before mark-up

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

0.384 – 1.606

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€18 to €132

at €82.32/t CO2

Every CN code under 3105

CN codeDefault2026 incl. mark-upCost per tonne in 2026 at €82.32
3105 10 00Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross...Compare countries0.890.899€44
3105 20 10Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry...Compare countries1.171.182€62
3105 20 90Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight...Compare countries0.80.808€41
3105 30 00Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a...Compare countries0.570.576€20
3105 40 00Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate...Compare countries0.380.384€18
3105 51 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phos...Compare countries1.591.606€88
3105 59 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates an...Compare countries0.670.677€24
3105 90 20Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertili...Compare countries1.521.535€88
3105 90 80Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising...Compare countries0.790.798€46

What it means for your EU buyer

When an EU importer brings in this product from North Macedonia 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 0.89 t CO2e/t: CN 3105 10 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
20260.899−0.3670.532€44
20270.899−0.3570.542€45
20280.899−0.3380.561€46
20290.899−0.2910.608€50
20300.899−0.1940.705€58
20310.899−0.1470.752€62
20320.899−0.1000.799€66
20330.899−0.0530.846€70
20340.8990.0000.899€74

Default value 1.17 t CO2e/t: CN 3105 20 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
20261.182−0.4230.759€62
20271.182−0.4120.769€63
20281.182−0.3910.791€65
20291.182−0.3360.845€70
20301.182−0.2240.958€79
20311.182−0.1691.012€83
20321.182−0.1151.067€88
20331.182−0.0611.121€92
20341.1820.0001.182€97

Default value 0.8 t CO2e/t: CN 3105 20 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
20260.808−0.3110.497€41
20270.808−0.3030.505€42
20280.808−0.2870.521€43
20290.808−0.2470.561€46
20300.808−0.1640.644€53
20310.808−0.1240.684€56
20320.808−0.0850.723€60
20330.808−0.0450.763€63
20340.8080.0000.808€67

Default value 0.57 t CO2e/t: CN 3105 30 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
20260.576−0.3310.245€20
20270.576−0.3220.254€21
20280.576−0.3050.271€22
20290.576−0.2630.313€26
20300.576−0.1750.401€33
20310.576−0.1320.443€37
20320.576−0.0900.486€40
20330.576−0.0470.528€43
20340.5760.0000.576€47

Default value 0.38 t CO2e/t: CN 3105 40 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
20260.384−0.1690.215€18
20270.384−0.1640.219€18
20280.384−0.1560.228€19
20290.384−0.1340.250€21
20300.384−0.0890.295€24
20310.384−0.0670.316€26
20320.384−0.0460.338€28
20330.384−0.0240.360€30
20340.3840.0000.384€32

Default value 1.59 t CO2e/t: CN 3105 51 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
20261.606−0.5341.072€88
20271.606−0.5211.085€89
20281.606−0.4931.113€92
20291.606−0.4251.181€97
20301.606−0.2821.324€109
20311.606−0.2141.392€115
20321.606−0.1451.461€120
20331.606−0.0771.529€126
20341.6060.0001.606€132

Default value 0.67 t CO2e/t: CN 3105 59 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
20260.677−0.3810.295€24
20270.677−0.3710.305€25
20280.677−0.3520.325€27
20290.677−0.3030.374€31
20300.677−0.2010.475€39
20310.677−0.1520.524€43
20320.677−0.1040.573€47
20330.677−0.0550.622€51
20340.6770.0000.677€56

Default value 1.52 t CO2e/t: CN 3105 90 20

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
20261.535−0.4641.071€88
20271.535−0.4521.083€89
20281.535−0.4281.107€91
20291.535−0.3691.166€96
20301.535−0.2451.290€106
20311.535−0.1861.350€111
20321.535−0.1261.409€116
20331.535−0.0671.469€121
20341.5350.0001.535€126

Default value 0.79 t CO2e/t: CN 3105 90 80

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
20260.798−0.2420.556€46
20270.798−0.2360.562€46
20280.798−0.2230.575€47
20290.798−0.1920.606€50
20300.798−0.1280.670€55
20310.798−0.0970.701€58
20320.798−0.0660.732€60
20330.798−0.0350.763€63
20340.7980.0000.798€66
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 North Macedonia

  • CN 2808 Nitric acid; sulphonitric acids
  • CN 2814 Ammonia in aqueous solution
  • CN 2834 Nitrate of potassium
  • CN 3102 Urea in aqueous solution, containing >45% nitrogen in...

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.