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CBAM default values for CN 3102 from Tunisia

Nitrogenous fertilisers (fertilisers)

14 CN codes under this heading have their own EU default value for Tunisia, with 13 different values. Codes with the same value share one cost table below.

EU default value

0.48 – 4.06

t CO2e per tonne, before mark-up

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

0.485 – 4.101

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€16 to €338

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 countries0.480.485€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 countries0.780.788€24
⁦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 countries0.660.667€22
⁦3102 29 00⁩Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.41.414€71
⁦3102 30 10⁩Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.621.636€94
⁦3102 30 90⁩Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.492.515€145
⁦3102 40 10⁩Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.152.172€124
⁦3102 40 90⁩Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.152.172€124
⁦3102 50 00⁩Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries4.064.101€281
⁦3102 60 00⁩Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries2.092.111€123
⁦3102 80 00⁩Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries1.581.596€81
⁦3102 90 00⁩Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries1.631.646€68

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.

Default value 0.48 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
20260.485−0.2960.188€16
20270.485−0.2890.196€16
20280.485−0.2740.211€17
20290.485−0.2360.249€21
20300.485−0.1570.328€27
20310.485−0.1190.366€30
20320.485−0.0810.404€33
20330.485−0.0430.442€36
20340.4850.0000.485€40

Default value 0.78 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
20260.788−0.4900.297€24
20270.788−0.4780.310€26
20280.788−0.4530.335€28
20290.788−0.3900.398€33
20300.788−0.2590.529€44
20310.788−0.1960.592€49
20320.788−0.1330.655€54
20330.788−0.0700.717€59
20340.7880.0000.788€65

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 0.66 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
20260.667−0.4040.263€22
20270.667−0.3930.273€22
20280.667−0.3730.294€24
20290.667−0.3210.346€28
20300.667−0.2130.453€37
20310.667−0.1610.505€42
20320.667−0.1100.557€46
20330.667−0.0580.609€50
20340.6670.0000.667€55

Default value 1.4 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
20261.414−0.5520.862€71
20271.414−0.5380.876€72
20281.414−0.5090.905€74
20291.414−0.4390.975€80
20301.414−0.2911.123€92
20311.414−0.2211.193€98
20321.414−0.1501.264€104
20331.414−0.0791.335€110
20341.4140.0001.414€116

Default value 1.62 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
20261.636−0.4951.141€94
20271.636−0.4831.154€95
20281.636−0.4571.179€97
20291.636−0.3941.243€102
20301.636−0.2621.375€113
20311.636−0.1981.438€118
20321.636−0.1351.502€124
20331.636−0.0711.565€129
20341.6360.0001.636€135

Default value 2.49 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
20262.515−0.7481.767€145
20272.515−0.7291.786€147
20282.515−0.6901.825€150
20292.515−0.5941.920€158
20302.515−0.3952.120€175
20312.515−0.2992.216€182
20322.515−0.2032.312€190
20332.515−0.1072.408€198
20342.5150.0002.515€207

Default value 2.15 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
20262.172−0.6711.501€124
20272.172−0.6541.518€125
20282.172−0.6191.552€128
20292.172−0.5331.638€135
20302.172−0.3541.817€150
20312.172−0.2681.903€157
20322.172−0.1821.989€164
20332.172−0.0962.075€171
20342.1720.0002.172€179

Default value 4.06 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
20264.101−0.6833.417€281
20274.101−0.6663.435€283
20284.101−0.6173.484€287
20294.101−0.5313.570€294
20304.101−0.3533.748€309
20314.101−0.2673.833€316
20324.101−0.1823.919€323
20334.101−0.0964.005€330
20344.1010.0004.101€338

Default value 2.09 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
20262.111−0.6171.494€123
20272.111−0.6011.510€124
20282.111−0.5701.541€127
20292.111−0.4911.620€133
20302.111−0.3261.785€147
20312.111−0.2471.864€153
20322.111−0.1681.943€160
20332.111−0.0892.022€166
20342.1110.0002.111€174

Default value 1.58 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
20261.596−0.6090.986€81
20271.596−0.5941.002€82
20281.596−0.5631.033€85
20291.596−0.4841.111€91
20301.596−0.3221.274€105
20311.596−0.2441.352€111
20321.596−0.1661.430€118
20331.596−0.0881.508€124
20341.5960.0001.596€131

Default value 1.63 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
20261.646−0.8260.820€68
20271.646−0.8050.842€69
20281.646−0.7620.884€73
20291.646−0.6560.990€81
20301.646−0.4361.210€100
20311.646−0.3301.316€108
20321.646−0.2241.422€117
20331.646−0.1191.528€126
20341.6460.0001.646€136
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 2808 Nitric acid; sulphonitric acids
  • CN 2814 Anhydrous ammonia
  • CN 2834 Nitrate of potassium
  • 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.