What is covered
CBAM covers nitric acid, ammonia, potassium nitrate, urea, ammonium nitrate and sulphate, and the nitrogen-based mixed fertilisers such as NPK, DAP and MAP. 27 CN codes in this sector carry a default value. To check one code, use the scope checker.
Typical default values and cost per tonne
Defaults are tCO2e per tonne of product for 2026, mark-up included, as medians across the origins with their own value. Cost is certificates per tonne after the free-allocation deduction, at the Q3 2026 price of €82.32, from the Q3 2026 cost index.
| Product | Default, tCO2e/t | Cost/t, median | Cost/t, range | Other countries |
|---|---|---|---|---|
| UreaCN 3102 10 19 · 90 origins | 1.56 | €55.64 | €31.53–€313.39 | €153.75 |
Your figure depends on your exact code and origin. The country table below has every value; the calculator prices one line and the bulk calculator prices a whole import list.
What applies to fertiliser importers
- Fertiliser defaults count indirect emissions as well as direct ones. For nitric acid and the nitrate-based fertilisers, nitrous oxide counts as well as CO2.
- The mark-up is 1%, flat from 2026, not the 10% to 30% schedule the other sectors carry.
- An importer whose CBAM goods total no more than 50 tonnes net mass in a calendar year is exempt. The 50 tonnes are cumulative across iron and steel, aluminium, cement and fertilisers, not per consignment.
- Certificates for 2026 imports go on sale from 1 February 2027 and are surrendered with the annual declaration by 30 September 2027.
The actual-emissions lever
Most of the emissions sit in the ammonia, and for nitrates in the nitrous oxide from making nitric acid. A plant with nitrous-oxide abatement, or low-emission ammonia, can sit well below its country's default. With a 1% mark-up the default is close to the country average, so the saving depends on the plant beating its country, not on escaping a mark-up.
To collect the figures, send the producer the supplier emissions questionnaire. How defaults and verified data compare is in CBAM default values explained.