CBAM default values for goods made in Nigeria

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 55 values specific to Nigeria. For any other CBAM product, the EU value for "other countries" applies; the cost calculator uses it automatically.

Cement

CN code	Product	Default	2026 incl. mark-up
2523 10 00 90	Other clinker including grey clinker	1.28	1.408
2523 29 00	Grey Portland cement	1.3	1.43
2523 90 00 90	Other hydraulic cements including grey hydraulic cements	1.24	1.364

Hydrogen

CN code	Product	Default	2026 incl. mark-up
2804 10 00	Hydrogen	10.82	11.902

Fertilisers

CN code	Product	Default	2026 incl. mark-up
2808 00 00	Nitric acid; sulphonitric acids	1.65	1.667
2814 10 00	Anhydrous ammonia	2.11	2.131
2814 20 00	Ammonia in aqueous solution	0.63	0.636
2834 21 00	Nitrate of potassium	1.5	1.515
3102 10 12	Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry...	0.49	0.495
3102 10 15	Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry...	0.79	0.798
3102 10 19	Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the...	1.46	1.475
3102 10 90	Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the...	1.43	1.444
3102 21 00	Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross...	0.66	0.667
3102 29 00	Double salts and mixtures of ammonium sulphate and ammonium nitrate	1.11	1.121
3102 30 10	Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10...	1.15	1.162
3102 30 90	Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in...	1.77	1.788
3102 40 10	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising...	1.54	1.555
3102 40 90	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising...	1.54	1.555
3102 50 00	Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross...	2.57	2.596
3102 60 00	Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets...	1.49	1.505
3102 80 00	Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in...	1.26	1.273
3102 90 00	Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium...	1.4	1.414
3105 10 00	Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar...	0.68	0.687
3105 20 10	Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen...	0.82	0.828
3105 20 90	Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a...	0.57	0.576
3105 30 00	Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or...	0.52	0.525
3105 40 00	Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with...	0.34	0.343
3105 51 00	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen...	1.1	1.111
3105 59 00	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen...	0.64	0.646
3105 90 20	Mineral or chemical fertilisers containing the two fertilising elements nitrogen and...	1.03	1.04
3105 90 80	Mineral or chemical fertilisers containing the two fertilising elements nitrogen and...	0.54	0.545

Aluminium

CN code	Product	Default	2026 incl. mark-up
7601	Unwrought aluminium	0.36	0.396
7603	Aluminium powders and flakes	1.1	1.21
7604 10 10	Bars and rods	1.33	1.463
7604 10 90	Profiles	1.34	1.474
7604 21 00	Hollow profiles	1.34	1.474
7604 29 10	Bars and rods	1.33	1.463
7604 29 90	Profiles	1.34	1.474
7605	Aluminium wire	1.33	1.463
7606	Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm	1.79	1.969
7607	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or...	1.79	1.969
7608	Aluminium tubes and pipes	1.34	1.474
7609 00 00	Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)	1.34	1.474
7610 10 00	Doors, windows and their frames and thresholds for doors	1.34	1.474
7610 90	Other	1.34	1.474
7610 90 10	Bridges and bridge-sections, towers and lattice masts	1.34	1.474
7610 90 90	Other	1.34	1.474
7611 00 00	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than...	1.79	1.969
7612	Aluminium casks, drums, cans, boxes and similar containers (including rigid or...	1.79	1.969
7613 00 00	Aluminium containers for compressed or liquefied gas	1.79	1.969
7614	Stranded wire, cables, plaited bands and the like, of aluminium, not electrically...	1.33	1.463
7616 10 00	Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw...	1.79	1.969
7616 91 00	Cloth, grill, netting and fencing, of aluminium wire	1.79	1.969
7616 99 10	Cast	1.1	1.21
7616 99 90	Other	1.79	1.969

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