CBAM default values for goods made in Panama
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 Panama. 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 | 0.89 | 0.979 |
| 2523 21 00 | White Portland cement | 1.35 | 1.485 |
| 2523 29 00 | Grey Portland cement | 0.94 | 1.034 |
Fertilisers
| CN code | Product | Default | 2026 incl. mark-up |
|---|---|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids | 1.86 | 1.879 |
| 2814 20 00 | Ammonia in aqueous solution | 0.71 | 0.717 |
| 2834 21 00 | Nitrate of potassium | 1.64 | 1.656 |
| 3102 10 12 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry... | 0.45 | 0.455 |
| 3102 10 15 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry... | 0.73 | 0.737 |
| 3102 10 19 | Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the... | 1.35 | 1.364 |
| 3102 10 90 | Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the... | 1.32 | 1.333 |
| 3102 21 00 | Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross... | 0.61 | 0.616 |
| 3102 29 00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate | 1.12 | 1.131 |
| 3102 30 10 | Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10... | 1.22 | 1.232 |
| 3102 30 90 | Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in... | 1.88 | 1.899 |
| 3102 40 10 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising... | 1.58 | 1.596 |
| 3102 40 90 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising... | 1.58 | 1.596 |
| 3102 50 00 | Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross... | 2.9 | 2.929 |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets... | 1.58 | 1.596 |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in... | 1.28 | 1.293 |
| 3102 90 00 | Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium... | 1.36 | 1.374 |
| 3105 10 00 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar... | 0.65 | 0.657 |
| 3105 20 10 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen... | 0.78 | 0.788 |
| 3105 20 90 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a... | 0.52 | 0.525 |
| 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... | 0.32 | 0.323 |
| 3105 51 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen... | 1.07 | 1.081 |
| 3105 59 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen... | 0.54 | 0.545 |
| 3105 90 20 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and... | 1.07 | 1.081 |
| 3105 90 80 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and... | 0.54 | 0.545 |
Source: Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026).