CBAM default value for CN 3105 10 00 from Egypt
Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross... (fertilisers)
EU default value
0.8
t CO2e per tonne, before mark-up
Used in 2026 (incl. 1% mark-up)
0.808
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
€33 to €61
at €75/t CO2
What it means for your EU buyer
When an EU importer brings in this product from Egypt 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.
| Import year | Default incl. mark-up | Free allocation deducted | Certificates per tonne | Cost per tonne at €75 |
|---|---|---|---|---|
| 2026 | 0.808 | -0.367 | 0.441 | €33 |
| 2027 | 0.808 | -0.357 | 0.451 | €34 |
| 2028 | 0.808 | -0.338 | 0.47 | €35 |
| 2029 | 0.808 | -0.291 | 0.517 | €39 |
| 2030 | 0.808 | -0.194 | 0.614 | €46 |
| 2031 | 0.808 | -0.147 | 0.661 | €50 |
| 2032 | 0.808 | -0.1 | 0.708 | €53 |
| 2033 | 0.808 | -0.053 | 0.755 | €57 |
| 2034 | 0.808 | -0 | 0.808 | €61 |
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.
Related products under heading 3105
- CN 3105 20 10 Mineral or chemical fertilisers containing phosphorus and...: 1.04
- CN 3105 20 90 Mineral or chemical fertilisers containing nitrogen,...: 0.71
- CN 3105 30 00 Diammonium hydrogenorthophosphate "diammonium phosphate"...: 0.5
- CN 3105 40 00 Ammonium dihydrogenorthophosphate "monoammonium phosphate",...: 0.33
- CN 3105 51 00 Other mineral or chemical fertilisers containing the two...: 1.43
- CN 3105 59 00 Other mineral or chemical fertilisers containing the two...: 0.62
- CN 3105 90 20 Mineral or chemical fertilisers containing the two...: 1.36
- CN 3105 90 80 Mineral or chemical fertilisers containing the two...: 0.71
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 (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.