Skip to content
CBAM Exporter Pack
English
Menu

CBAM default values for CN 3102 from Vietnam

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 Vietnam, with 12 different values. Codes with the same value share one cost table below.

EU default value

0.81 – 3.84

t CO2e per tonne, before mark-up

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

0.818 – 3.878

t CO2e per tonne

Buyer's cost per tonne, 2026 to 2034

€43 to €319

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 countries0.810.818€43
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% bu...Compare countries1.311.323€69
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. t...Compare countries2.432.454€130
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. go...Compare countries2.382.404€127
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries1.11.111€58
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrateCompare countries1.761.778€101
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)Compare countries1.781.798€107
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <=...Compare countries2.752.778€167
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.382.404€143
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertiliser...Compare countries2.382.404€143
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)Compare countries3.843.878€263
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packag...Compare countries2.312.333€141
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of...Compare countries22.02€116
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts...Compare countries2.262.283€120

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.

Default value 0.81 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
20260.818−0.2960.522€43
20270.818−0.2890.529€44
20280.818−0.2740.545€45
20290.818−0.2360.583€48
20300.818−0.1570.662€54
20310.818−0.1190.700€58
20320.818−0.0810.738€61
20330.818−0.0430.776€64
20340.8180.0000.818€67

Default value 1.31 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
20261.323−0.4900.833€69
20271.323−0.4780.845€70
20281.323−0.4530.870€72
20291.323−0.3900.933€77
20301.323−0.2591.064€88
20311.323−0.1961.127€93
20321.323−0.1331.190€98
20331.323−0.0701.253€103
20341.3230.0001.323€109

Default value 2.43 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
20262.454−0.8791.575€130
20272.454−0.8571.597€131
20282.454−0.8121.643€135
20292.454−0.6991.755€144
20302.454−0.4651.990€164
20312.454−0.3522.103€173
20322.454−0.2392.215€182
20332.454−0.1262.328€192
20342.4540.0002.454€202

Default value 2.38 t CO2e/t: CN 3102 10 90, 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
20262.404−0.8601.544€127
20272.404−0.8381.566€129
20282.404−0.7941.610€133
20292.404−0.6841.720€142
20302.404−0.4541.950€160
20312.404−0.3442.060€170
20322.404−0.2342.170€179
20332.404−0.1232.280€188
20342.4040.0002.404€198

Default value 1.1 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
20261.111−0.4040.707€58
20271.111−0.3930.718€59
20281.111−0.3730.738€61
20291.111−0.3210.790€65
20301.111−0.2130.898€74
20311.111−0.1610.950€78
20321.111−0.1101.001€82
20331.111−0.0581.053€87
20341.1110.0001.111€91

Default value 1.76 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
20261.778−0.5521.226€101
20271.778−0.5381.240€102
20281.778−0.5091.268€104
20291.778−0.4391.339€110
20301.778−0.2911.486€122
20311.778−0.2211.557€128
20321.778−0.1501.628€134
20331.778−0.0791.698€140
20341.7780.0001.778€146

Default value 1.78 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
20261.798−0.4951.303€107
20271.798−0.4831.315€108
20281.798−0.4571.341€110
20291.798−0.3941.404€116
20301.798−0.2621.536€126
20311.798−0.1981.600€132
20321.798−0.1351.663€137
20331.798−0.0711.727€142
20341.7980.0001.798€148

Default value 2.75 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
20262.778−0.7482.030€167
20272.778−0.7292.049€169
20282.778−0.6902.087€172
20292.778−0.5942.183€180
20302.778−0.3952.382€196
20312.778−0.2992.478€204
20322.778−0.2032.574€212
20332.778−0.1072.670€220
20342.7780.0002.778€229

Default value 3.84 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
20263.878−0.6833.195€263
20273.878−0.6663.212€264
20283.878−0.6173.262€269
20293.878−0.5313.348€276
20303.878−0.3533.526€290
20313.878−0.2673.611€297
20323.878−0.1823.697€304
20333.878−0.0963.783€311
20343.8780.0003.878€319

Default value 2.31 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
20262.333−0.6171.716€141
20272.333−0.6011.732€143
20282.333−0.5701.763€145
20292.333−0.4911.843€152
20302.333−0.3262.007€165
20312.333−0.2472.086€172
20322.333−0.1682.165€178
20332.333−0.0892.244€185
20342.3330.0002.333€192

Default value 2 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
20262.020−0.6091.411€116
20272.020−0.5941.426€117
20282.020−0.5631.458€120
20292.020−0.4841.536€126
20302.020−0.3221.698€140
20312.020−0.2441.776€146
20322.020−0.1661.854€153
20332.020−0.0881.933€159
20342.0200.0002.020€166

Default value 2.26 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
20262.283−0.8261.457€120
20272.283−0.8051.478€122
20282.283−0.7621.520€125
20292.283−0.6561.626€134
20302.283−0.4361.846€152
20312.283−0.3301.952€161
20322.283−0.2242.058€169
20332.283−0.1192.164€178
20342.2830.0002.283€188
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 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.