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CBAM default values for CN 3102 from Serbia

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

EU default value

0.49 – 4.27

t CO2e per tonne, before mark-up

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

0.495 – 4.313

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€16 to €355

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 countries0.490.495€16
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries0.790.798€25
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries1.461.475€49
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries1.431.444€48
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 countries1.451.465€75
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.691.707€100
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.62.626€155
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.222.242€129
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.222.242€129
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries4.274.313€299
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries2.182.202€130
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.631.646€85
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.661.677€70

What it means for your EU buyer

When an EU importer brings in this product from Serbia 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 0.49 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
20260.495−0.2960.199€16
20270.495−0.2890.206€17
20280.495−0.2740.221€18
20290.495−0.2360.259€21
20300.495−0.1570.338€28
20310.495−0.1190.376€31
20320.495−0.0810.414€34
20330.495−0.0430.452€37
20340.4950.0000.495€41

Default value 0.79 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
20260.798−0.4900.307€25
20270.798−0.4780.320€26
20280.798−0.4530.345€28
20290.798−0.3900.408€34
20300.798−0.2590.539€44
20310.798−0.1960.602€50
20320.798−0.1330.665€55
20330.798−0.0700.727€60
20340.7980.0000.798€66

Default value 1.46 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
20261.475−0.8790.595€49
20271.475−0.8570.618€51
20281.475−0.8120.663€55
20291.475−0.6990.776€64
20301.475−0.4651.010€83
20311.475−0.3521.123€92
20321.475−0.2391.236€102
20331.475−0.1261.348€111
20341.4750.0001.475€121

Default value 1.43 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
20261.444−0.8600.584€48
20271.444−0.8380.606€50
20281.444−0.7940.651€54
20291.444−0.6840.761€63
20301.444−0.4540.990€82
20311.444−0.3441.100€91
20321.444−0.2341.211€100
20331.444−0.1231.321€109
20341.4440.0001.444€119

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 1.45 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
20261.465−0.5520.913€75
20271.465−0.5380.927€76
20281.465−0.5090.955€79
20291.465−0.4391.026€84
20301.465−0.2911.173€97
20311.465−0.2211.244€102
20321.465−0.1501.315€108
20331.465−0.0791.385€114
20341.4650.0001.465€121

Default value 1.69 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
20261.707−0.4951.212€100
20271.707−0.4831.224€101
20281.707−0.4571.250€103
20291.707−0.3941.313€108
20301.707−0.2621.445€119
20311.707−0.1981.509€124
20321.707−0.1351.572€129
20331.707−0.0711.636€135
20341.7070.0001.707€141

Default value 2.6 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
20262.626−0.7481.878€155
20272.626−0.7291.897€156
20282.626−0.6901.936€159
20292.626−0.5942.032€167
20302.626−0.3952.231€184
20312.626−0.2992.327€192
20322.626−0.2032.423€199
20332.626−0.1072.519€207
20342.6260.0002.626€216

Default value 2.22 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
20262.242−0.6711.571€129
20272.242−0.6541.589€131
20282.242−0.6191.623€134
20292.242−0.5331.709€141
20302.242−0.3541.888€155
20312.242−0.2681.974€162
20322.242−0.1822.060€170
20332.242−0.0962.146€177
20342.2420.0002.242€185

Default value 4.27 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
20264.313−0.6833.629€299
20274.313−0.6663.647€300
20284.313−0.6173.696€304
20294.313−0.5313.782€311
20304.313−0.3533.960€326
20314.313−0.2674.046€333
20324.313−0.1824.131€340
20334.313−0.0964.217€347
20344.3130.0004.313€355

Default value 2.18 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
20262.202−0.6171.585€130
20272.202−0.6011.600€132
20282.202−0.5701.632€134
20292.202−0.4911.711€141
20302.202−0.3261.876€154
20312.202−0.2471.955€161
20322.202−0.1682.034€167
20332.202−0.0892.113€174
20342.2020.0002.202€181

Default value 1.63 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
20261.646−0.6091.037€85
20271.646−0.5941.053€87
20281.646−0.5631.084€89
20291.646−0.4841.162€96
20301.646−0.3221.324€109
20311.646−0.2441.403€115
20321.646−0.1661.481€122
20331.646−0.0881.559€128
20341.6460.0001.646€136

Default value 1.66 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
20261.677−0.8260.851€70
20271.677−0.8050.872€72
20281.677−0.7620.914€75
20291.677−0.6561.020€84
20301.677−0.4361.240€102
20311.677−0.3301.346€111
20321.677−0.2241.452€120
20331.677−0.1191.558€128
20341.6770.0001.677€138
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 Serbia

  • 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.