Is 3102 covered by CBAM?
Mineral or chemical nitrogenous fertilisers
Yes – sector Fertilisers
Yes. Heading 3102 (Mineral or chemical nitrogenous fertilisers) is listed in Annex I of the CBAM Regulation and belongs to the sector Fertilisers.
- Counts towards the 50-tonne threshold (net mass per importer and calendar year).
- Direct and indirect emissions (electricity used in production) are counted.
- Mark-up on default values for imports in 2026: 1 %.
Official default values 2026
Without verified emissions data from the producer, these values apply per country of origin, in tonnes of CO₂e per tonne of goods (column “total” of Implementing Regulation (EU) 2025/2621 as amended by 2026/1740). For imports in 2026 the mark-up of 1 % is added. If a country is missing, the value for other countries applies.
| CN code | China | India | Türkiye | South Korea | Vietnam | other countries |
|---|---|---|---|---|---|---|
| 3102 10 12 | 0.940 | 0.740 | 0.500 | 0.510 | 0.810 | 0.900 |
| 3102 10 15 | 1.540 | 1.180 | 0.820 | 0.820 | 1.310 | 1.470 |
| 3102 10 19 | 2.850 | 2.220 | 1.510 | 1.540 | 2.430 | 2.720 |
| 3102 10 90 | 2.780 | 2.170 | 1.480 | 1.510 | 2.380 | 2.660 |
| 3102 21 00 | 1.290 | 1.010 | 0.680 | 0.700 | 1.100 | 0.970 |
| 3102 29 00 | 2.130 | 1.550 | 1.460 | 1.310 | 1.760 | 1.620 |
| 3102 30 10 | 2.190 | 1.520 | 1.690 | 1.440 | 1.780 | 1.790 |
| 3102 30 90 | 3.370 | 2.340 | 2.600 | 2.220 | 2.750 | 2.750 |
| 3102 40 10 | 2.900 | 2.040 | 2.230 | 1.920 | 2.380 | 2.360 |
| 3102 40 90 | 2.900 | 2.040 | 2.230 | 1.920 | 2.380 | 2.360 |
| 3102 50 00 | 4.810 | 3.140 | 4.240 | 3.420 | 3.840 | 4.390 |
| 3102 60 00 | 2.830 | 1.970 | 2.180 | 1.860 | 2.310 | 2.310 |
| 3102 80 00 | 2.410 | 1.750 | 1.640 | 1.480 | 2.000 | 1.960 |
| 3102 90 00 | 2.690 | 2.010 | 1.690 | 1.590 | 2.260 | 2.280 |
Values for around 120 further countries are calculated by the cost calculator. Legal status as of 11 October 2026.
Example: 10 t from China
CN code 3102 10 12, imported in Q3 2026, calculated with official default values and benchmarks – as in the CBAM declaration:
- Embedded emissions
- 9.49 t CO₂e (0.949 t per t incl. mark-up)
- Free allocation deduction
- 2.96 t CO₂e (CBAM factor 97.5 %)
- Certificates
- 6.53
- Costs
- €537.55 (€82.32 per certificate)
Calculate for your CN code, country of origin and quantity →
What do I need to do?
If you import goods of this heading, keep count of the net mass per calendar year. If you stay at or below 50 t with all CBAM goods combined, you are exempt – you declare the exemption in the customs declaration. Above that you need authorisation as a CBAM declarant, and you need it before the threshold is exceeded; the first annual declaration for 2026 is due by 30 September 2027.
Frequently asked questions
Is CN code 3102 covered by CBAM?
Yes. Heading 3102 (Mineral or chemical nitrogenous fertilisers) is listed in Annex I of the CBAM Regulation and belongs to the sector Fertilisers.
Does 3102 count towards the 50-tonne threshold?
Yes. The net mass counts towards the threshold of 50 t per importer and calendar year, together with all other CBAM goods of iron and steel, aluminium, cement and fertilisers.
What does CBAM cost for 10 t from China?
Based on official default values for CN code 3102 10 12 imported in Q3 2026: 6.53 certificates, around €537.55. With verified emissions data from the producer it may be less.
Stay on top of the 50-tonne threshold
CBAMfix reads your import documents, checks every CN code against Annex I, keeps count and warns you in good time before the authorisation deadline.
Try free for 14 daysFurther headings: Fertilisers
Basis: Annex I of Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083; default values and benchmarks under Implementing Regulations (EU) 2025/2621, 2026/1740 and 2025/2620. The full CN code in your customs declaration is decisive. CBAMfix does not replace legal, tax or customs advice or binding tariff information.