CBAM default value for CN 3102 30 10 from South Korea
Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg) (fertilisers)
EU default value
1.44
t CO2e per tonne, before mark-up
Used in 2026 (incl. 1% mark-up)
1.454
t CO2e per tonne
Buyer's cost per tonne, 2026 to 2034
β¬72 to β¬109
at β¬75/t CO2
What it means for your EU buyer
When an EU importer brings in this product from South Korea 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 β¬75 |
|---|---|---|---|---|
| 2026 | 1.454 | -0.495 | 0.959 | β¬72 |
| 2027 | 1.454 | -0.483 | 0.972 | β¬73 |
| 2028 | 1.454 | -0.457 | 0.997 | β¬75 |
| 2029 | 1.454 | -0.394 | 1.061 | β¬80 |
| 2030 | 1.454 | -0.262 | 1.193 | β¬89 |
| 2031 | 1.454 | -0.198 | 1.256 | β¬94 |
| 2032 | 1.454 | -0.135 | 1.32 | β¬99 |
| 2033 | 1.454 | -0.071 | 1.383 | β¬104 |
| 2034 | 1.454 | -0 | 1.454 | β¬109 |
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 3102
- CN 3102 10 12 Urea in aqueous solution, containing >45% nitrogen in...: 0.51
- CN 3102 10 15 Urea in aqueous solution, containing >45% nitrogen in...: 0.82
- CN 3102 10 19 Urea, whether or not in aqueous solution, containing >45%...: 1.54
- CN 3102 10 90 Urea, whether or not in aqueous solution, containing <= 45%...: 1.51
- CN 3102 21 00 Ammonium sulphate (excl. that in tablets or similar forms,...: 0.7
- CN 3102 29 00 Double salts and mixtures of ammonium sulphate and ammonium...: 1.31
- CN 3102 30 90 Ammonium nitrate (excl. that in aqueous solution, in...: 2.22
- CN 3102 40 10 Mixtures of ammonium nitrate with calcium carbonate or...: 1.92
- CN 3102 40 90 Mixtures of ammonium nitrate with calcium carbonate or...: 1.92
- CN 3102 50 00 Sodium nitrate (excl. that in tablets or similar forms, or...: 3.42
- CN 3102 60 00 Double salts and mixtures of calcium nitrate and ammonium...: 1.86
- CN 3102 80 00 Mixtures of urea and ammonium nitrate in aqueous or...: 1.48
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.