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CBAM default values for CN 2808 from Tunisia

Nitric acid (fertilisers)

This heading has one CN code with its own EU default value for Tunisia.

EU default value

2.6

t CO2e per tonne, before mark-up

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

2.626

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€169 to €216

at €82.32/t CO2

Every CN code under 2808

CN codeDefault2026 incl. mark-upCost per tonne in 2026 at €82.32
⁦2808 00 00⁩Nitric acid; sulphonitric acidsCompare countries2.62.626€169

What it means for your EU buyer

When an EU importer brings in this product from Tunisia without verified emissions data from the producer, it must use the EU default value above, plus a mark-up of 1%, as for every fertiliser. 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.

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
20262.626−0.5672.059€169
20272.626−0.5532.073€171
20282.626−0.5242.102€173
20292.626−0.4512.175€179
20302.626−0.3002.326€191
20312.626−0.2272.399€197
20322.626−0.1542.472€203
20332.626−0.0812.545€209
20342.6260.0002.626€216
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 Tunisia

  • CN 2814 Anhydrous ammonia
  • CN 2834 Nitrate of potassium
  • CN 3102 Urea in aqueous solution, containing >45% nitrogen in...
  • CN 3105 Fertilisers in tablets or similar forms, or in packages...

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 2026). 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.