CBAM Default Values for Fertilisers
Dataset vintage 2026-10-20 · 29 Annex IV rows · 27 benchmark products / 28 routes · 2639 country-level rows
Under the EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956), importers of fertilisers goods must declare embedded emissions. When actual data is unavailable the Commission's published defaults apply: the highest default values of Annex IV (Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621) and the production-route benchmarks (Implementing Regulation (EU) 2025/2620). All figures on this page are recomputed from our own structured copy of the official workbooks; see the full CBAM dataset and the sibling sectors: Cement · Iron and steel · Aluminium · Hydrogen.
Annex IV highest default values
| CN code | Goods | Highest default (tCO₂e/t) |
|---|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids | 3.08 |
| 2814 10 00 | Anhydrous ammonia | 4.36 |
| 2814 20 00 | Ammonia in aqueous solution | 1.31 |
| 2834 21 00 | Nitrate of potassium | 2.85 |
| 3102 | Mineral or chemical fertilizers, nitrogenous | — (upstream: see below) |
| 3102 10 12 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg) | 1.54 |
| 3102 10 15 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg) | 2.53 |
| 3102 10 19 | Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea) | 4.64 |
| 3102 10 90 | Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 4.53 |
| 3102 21 00 | Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.29 |
| 3102 29 00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate | 2.13 |
| 3102 30 10 | Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg) | 2.19 |
| 3102 30 90 | Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 3.37 |
| 3102 40 10 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 2.9 |
| 3102 40 90 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 2.9 |
| 3102 50 00 | Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 4.81 |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 2.83 |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg) | 2.41 |
| 3102 90 00 | Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg) | 3.11 |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium | — (upstream: see below) |
| 3105 10 00 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg | 1.31 |
| 3105 20 10 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.53 |
| 3105 20 90 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.05 |
| 3105 30 00 | Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.04 |
| 3105 40 00 | Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.67 |
| 3105 51 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates) | 2.07 |
| 3105 59 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates) | 1.24 |
| 3105 90 20 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10% nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.96 |
| 3105 90 80 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 1.02 |
Production-route benchmarks
| CN8 | Product | Routes | Column A (tCO₂e/t) | Column B (tCO₂e/t) |
|---|---|---|---|---|
| 28080000 | Nitric acid; sulphonitric acids | 1 | 0.151 | 0.582 |
| 28141000 | Anhydrous ammonia | 1 | 1.522 | 1.522 |
| 28142000 | Ammonia in aqueous solution | 1 | 0.457 | 0.457 |
| 28342100 | Nitrate of potassium | 1 | 0.019 | 0.626 |
| 31021012 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg) | 1 | 0.018 | 0.304 |
| 31021015 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg) | 1 | 0.029 | 0.503 |
| 31021019 | Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea) | 1 | 0.053 | 0.902 |
| 31021090 | Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 1 | 0.051 | 0.882 |
| 31022100 | Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.022 | 0.414 |
| 31022900 | Double salts and mixtures of ammonium sulphate and ammonium nitrate (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 1 | 0.019 | 0.566 |
| 31023010 | Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg) | 1 | 0 | 0.508 |
| 31023090 | Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.019 | 0.767 |
| 31024010 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.019 | 0.688 |
| 31024090 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.019 | 0.688 |
| 31025000 | Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 2 | 0.254–0.27 | 0.685–0.701 |
| 31026000 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.042 | 0.633 |
| 31028000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg) | 1 | 0 | 0.625 |
| 31029000 | Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg) | 1 | 0.053 | 0.847 |
| 31051000 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg | 1 | 0.019 | 0.376 |
| 31052010 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.09 | 0.434 |
| 31052090 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.09 | 0.319 |
| 31053000 | Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.006 | 0.339 |
| 31054000 | Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.006 | 0.173 |
| 31055100 | Mineral or chemical fertilisers containing nitrates and phosphates (excl. ammonium dihydrogenorthophosphate "Monoammonium phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.09 | 0.548 |
| 31055900 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excl. nitrate) and phosphorus but not nitrates (excl. ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosphate" in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.006 | 0.391 |
| 31059020 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10% nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1 | 0.019 | 0.476 |
| 31059080 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 1 | 0.019 | 0.248 |
Column A applies where the importer uses the default methodology without opting for the alternative calculation route; ranges collapse to a single value when all routes share it.
Country-level default values (Annex I)
2639 rows cover 91 named origins plus the 'Other Countries and Territories' catch-all (2416 with a direct value, 2416 with an indirect value, of 2639 rows). The full product-by-product matrix ships inside the European Commission workbooks linked below; this page keeps the sector-wide census plus the two Annex IV layers that drive most quotations.
Frequently asked questions
- What is the highest CBAM default value for fertilisers?
- Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) (CN 3102 50 00) carries the highest Annex IV default value for fertilisers at 4.81 tCO2e per tonne.
- How many benchmark routes exist for fertilisers?
- 27 CN8 products in the fertilisers part of Annex IV carry 28 distinct production-route benchmark rows (column A and column B).
- Does the fertilisers country table include my origin?
- The fertilisers country-level table spans 91 named origins plus the 'Other Countries and Territories' catch-all; 2416 rows publish a direct-emission value and 2416 rows publish an indirect (electricity) value.
Source: DV correcting act_final update_06.08.xlsx · CBAM Benchmarks_20260206.xlsx (retrieved 2026-10-20, EU-legislative-text licence, attribution: European Commission). Methodology and redistribution terms: Data Sources & Methodology. Figures are informational and not a binding customs ruling; verify with the linked authority before shipping.