CBAM default values for goods made in Cambodia

EU importers must use these values, plus a mark-up, when the producer sends no verified emissions data. Values are tonnes of CO2e per tonne of product. Click a code to open it in the cost calculator.

The EU publishes 29 values specific to Cambodia. For any other CBAM product, the EU value for "other countries" applies; the cost calculator uses it automatically.

Cement

CN codeProductDefault2026 incl. mark-up
2523 10 00 90Other clinker including grey clinker0.90.99
2523 29 00Grey Portland cement0.921.012
2523 90 00 90Other hydraulic cements including grey hydraulic cements0.890.979

Fertilisers

CN codeProductDefault2026 incl. mark-up
2808 00 00Nitric acid; sulphonitric acids2.322.343
2814 20 00Ammonia in aqueous solution0.770.778
2834 21 00Nitrate of potassium2.022.04
3102 10 12Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry...0.910.919
3102 10 15Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry...1.481.495
3102 10 19Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the...2.732.757
3102 10 90Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the...2.672.697
3102 21 00Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross...0.780.788
3102 29 00Double salts and mixtures of ammonium sulphate and ammonium nitrate1.431.444
3102 30 10Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10...1.551.566
3102 30 90Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in...2.382.404
3102 40 10Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising...2.052.071
3102 40 90Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising...2.052.071
3102 50 00Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross...3.613.646
3102 60 00Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets...22.02
3102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in...1.941.959
3102 90 00Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium...2.262.283
3105 10 00Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar...0.870.879
3105 20 10Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen...1.071.081
3105 20 90Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a...0.730.737
3105 30 00Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or...0.620.626
3105 40 00Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with...0.410.414
3105 51 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen...1.451.465
3105 59 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen...0.750.758
3105 90 20Mineral or chemical fertilisers containing the two fertilising elements nitrogen and...1.371.384
3105 90 80Mineral or chemical fertilisers containing the two fertilising elements nitrogen and...0.720.727

Source: Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026).