CBAM for fertiliser exporters in India
The European Commission publishes a default emission value for every fertiliser product it covers, per country of origin. Those are the figures your EU buyer is charged on when you supply nothing, and for India this sector has 27 CN codes with a published value. They are all below.
CBAM is paid by the importer, not by you. What reaches you is the price difference between a buyer who has your verified figures and one who does not.
27 with a value published for India
Anhydrous ammonia
the median across this sector
fertilisers alone, flat
What this costs, in money
A CBAM certificate costs EUR 75.28 per tonne of CO2e, as published by the European Commission for Q2 2026. On the default value with this year's mark-up, every 1,000 tonnes you ship costs your buyer:
3.28 tCO2e/t · CN 2814 10 00
1.52 tCO2e/t
0.53 tCO2e/t · CN 3105 40 00
Per 1,000 tonnes of product, on the default value plus the 1% mark-up that applies when verified figures are not supplied. This is an illustration of the published values, not a quotation, and the certificate price changes each quarter.
Several fertilisers are not measured per tonne of product
Article 4 of Implementing Regulation (EU) 2025/2547 sets the functional unit for CN 2808 00 00, 2814 and 3105 as kilograms of nitrogen contained, not tonnes of product. Other fertilisers use the supplementary unit from the Combined Nomenclature.
The default values in the table below are stated per tonne of the good, which is a different basis again. The calculator handles both and converts between them, which is why it asks for your nitrogen content.
Use the calculatorIndia default emission values, fertilisers
From the European Commission workbook, version 2 dated 2026-08-06. Heaviest first. Direct and indirect are shown separately where the Commission publishes them.
| CN code | Product | Direct | Indirect | Total | Per 1,000 t |
|---|---|---|---|---|---|
| 2814 10 00 | Anhydrous ammonia | 3.06 | 0.22 | 3.28 | EUR 249,388 |
| 3102 50 00 | Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 3.03 | 0.11 | 3.14 | EUR 238,743 |
| 3102 30 90 | Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 2.18 | 0.16 | 2.34 | EUR 177,917 |
| 3102 10 19 | Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea) | 2.05 | 0.17 | 2.22 | EUR 168,793 |
| 3102 10 90 | Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 2.00 | 0.16 | 2.17 | EUR 164,991 |
| 3102 40 10 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.89 | 0.15 | 2.04 | EUR 155,107 |
| 3102 40 90 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.89 | 0.15 | 2.04 | EUR 155,107 |
| 2808 00 00 | Nitric acid; sulphonitric acids | 1.94 | 0.07 | 2.01 | EUR 152,826 |
| 3102 90 00 | Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg) | 1.85 | 0.15 | 2.01 | EUR 152,826 |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.83 | 0.14 | 1.97 | EUR 149,785 |
| 2834 21 00 | Nitrate of potassium | 1.86 | 0.10 | 1.96 | EUR 149,024 |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg) | 1.62 | 0.13 | 1.75 | EUR 133,057 |
| 3102 29 00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate | 1.41 | 0.14 | 1.55 | EUR 117,851 |
| 3102 30 10 | Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg) | 1.42 | 0.11 | 1.52 | EUR 115,570 |
| 3105 51 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates) | 1.31 | 0.18 | 1.49 | EUR 113,289 |
| 3105 90 20 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10% nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 1.27 | 0.11 | 1.38 | EUR 104,925 |
| 3102 10 15 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg) | 1.13 | 0.06 | 1.18 | EUR 89,719 |
| 3105 20 10 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.97 | 0.15 | 1.12 | EUR 85,157 |
| 3102 21 00 | Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.89 | 0.12 | 1.01 | EUR 76,793 |
| 2814 20 00 | Ammonia in aqueous solution | 0.92 | 0.07 | 0.99 | EUR 75,272 |
| 3105 10 00 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg | 0.85 | 0.12 | 0.98 | EUR 74,512 |
| 3105 59 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates) | 0.82 | 0.15 | 0.97 | EUR 73,752 |
| 3105 30 00 | Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.72 | 0.09 | 0.81 | EUR 61,587 |
| 3105 20 90 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.66 | 0.11 | 0.77 | EUR 58,545 |
| 3102 10 12 | Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg) | 0.68 | 0.06 | 0.74 | EUR 56,264 |
| 3105 90 80 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg) | 0.66 | 0.08 | 0.73 | EUR 55,504 |
| 3105 40 00 | Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.45 | 0.07 | 0.53 | EUR 40,297 |
Values in tCO2e per tonne of the good. Per 1,000 t includes the 1% mark-up for 2026 and uses the Q2 2026 certificate price. Source: Commission Implementing Regulation (EU) 2025/2621, Annexes I and IV as replaced by (EU) 2026/1740.
How to pay less than the default
- 1 Find your CN code in the table above and see what the default would cost your buyer.
- 2 Work out your actual specific embedded emissions on the correct functional unit.
- 3 Get the embedded emissions of every precursor from whoever produced it.
- 4 Have the figures verified once accredited verifiers exist, then give them to your importer.
Where fertiliser sits
- Indirect emissions
- In scope. Electricity consumed by the production process counts.
- Mark-up on defaults
- 1% in 2026, flat across all years for fertilisers alone.
- CCTS overlap
- This is also a notified CCTS sector in India, so you may already report to BEE. That reporting does not satisfy CBAM.
- First declaration
- 30 September 2027, filed by your EU importer.
Default values for the other sectors
Questions Indian fertiliser exporters ask
How much does CBAM cost Indian fertiliser exporters?
It is not charged to you. CBAM certificates are surrendered by the importer in the EU. What it costs you is competitiveness: on the highest default value in this sector, 3.28 tCO2e per tonne, a buyer importing 1,000 tonnes pays roughly EUR 249,388 once the 1% mark-up is added. A supplier who provides verified figures lower than the default makes their goods cheaper to import.
What is the CBAM default value for fertiliser from India?
There is no single figure. The Commission publishes a value per CN code, and for fertiliser from India there are 27 of them, ranging from 0.53 to 3.28 tCO2e per tonne of the good, with a median of 1.52. The table on this page lists every one, so the answer for your product depends on which code you export under.
What mark-up applies when default values are used?
Fertilisers carry a flat 1 per cent mark-up, and that does not escalate. Every other CBAM sector runs 10 per cent in 2026, 20 per cent in 2027 and 30 per cent from 2028. It is the one sector where the penalty for relying on default values stays small.
How are fertiliser emissions measured under CBAM?
For CN 2808 00 00, 2814 and 3105 the functional unit is kilograms of nitrogen contained, not tonnes of product. Other fertilisers use the supplementary unit set for the code in the Combined Nomenclature. Nitric acid and mixed fertilisers also carry nitrous oxide as well as carbon dioxide, so an inventory measuring only carbon dioxide understates them.
Does my CCTS or PAT reporting to BEE cover CBAM?
No. CCTS measures greenhouse gas emission intensity at entity level against an Indian target. CBAM measures absolute embedded emissions in specific goods, per production process, on a functional unit the EU regulation sets, and requires the embedded emissions of your precursors as well. The underlying fuel and production records carry across. The calculation, the boundary and the verifier do not.
When do I need this by?
Your EU importer files the first annual declaration on 30 September 2027, covering everything imported during 2026. Their own timetable is earlier than that: certificate sales open on 1 February 2027, and from 2027 they must hold certificates covering at least half their year to date emissions at each quarter end. A buyer without your figures by then is buying against default values.
Can I get my emissions verified now?
Not yet. Verification must be done by a verifier accredited by a national accreditation body in the EU or EEA, and no verifier anywhere in the EU held CBAM accreditation when this was last checked. Preparing the data is still worth doing now, because it is the same data either way and collecting it late is how default values end up being used.
Values read from the European Commission workbook and verified against source on 16 September 2026. The workbook refreshes automatically. Preparation estimate. Not an official CBAM declaration or verification.