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CBAM default values for CN 2808 from Vietnam

Nitric acid; sulphonitric acids (fertilisers)

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

EU default value

2.46

t CO2e per tonne, before mark-up

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

2.485

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€158 to €205

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 countries2.462.485€158

What it means for your EU buyer

When an EU importer brings in this product from Vietnam 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.

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
20262.485−0.5671.917€158
20272.485−0.5531.932€159
20282.485−0.5241.961€161
20292.485−0.4512.034€167
20302.485−0.3002.185€180
20312.485−0.2272.258€186
20322.485−0.1542.330€192
20332.485−0.0812.403€198
20342.4850.0002.485€205
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 Vietnam

  • CN 2814 Anhydrous ammonia
  • CN 2834 Nitrate of potassium
  • CN 3102 Urea in aqueous solution, containing >45% nitrogen in...
  • 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.