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CBAM default values for CN 2814: Ammonia, anhydrous or in aqueous solution

These are the official EU default values (specific embedded emissions, tCO₂e per tonne of product) for every CN code under heading 2814, by country of origin — 90 countries, as published in Implementing Regulation (EU) 2025/2621 and corrected by Implementing Regulation (EU) 2026/1740 (retroactive to 1 January 2026). Importers use them whenever verified installation data is not available.

Sector: Fertilisers. Direct and indirect emissions both count; the default value is their total.
Mark-up on default values: 1% in 2026, 1% in 2027, 1% from 2028 — added to the values below when you declare on defaults.
Free allocation: for 2026 you surrender certificates for embedded emissions minus the CBAM benchmark × 97.5% (Art. 31, Reg (EU) 2023/956; Reg (EU) 2025/2620). The benchmark follows the production route shown in the table.

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What 2026 costs on CN 28142000: worked examples

1,000 tonnes of CN 28142000 (Ammonia in aqueous solution), on the official default value with the 1% mark-up, at the published certificate price of €82.32/tCO₂e. You surrender is the 2026 obligation after the free allocation adjustment; full exposure is the same shipment once free allocation has gone (2034).

Origin	SEE used (t/t)	Embedded tCO₂e	You surrender for 2026	Full exposure
China	1.323	1,323	€72,238	€108,918	Check yours →
India	1	1,000	€45,632	€82,312	Check yours →
Türkiye	0.687	687	€19,858	€56,537	Check yours →
Vietnam	1.091	1,091	€53,115	€89,795	Check yours →

Computed by our CBAM engine on 2026-10-26. Illustrative single-product estimates; no Article 9 claim.

Default values by CN code and country

Values in tCO₂e per tonne, before the mark-up. Direct and indirect are shown separately. “Route” is the production route behind the default, which decides the benchmark used for free allocation.

CN 28141000 — Anhydrous ammonia (49 countries)

Country of origin	Direct	Indirect	Default value
Algeria	1.96	0.12	2.08
Argentina	2.26	0.1	2.36
Australia	1.77	0.15	1.92
Azerbaijan	2.16	0.09	2.25
Bangladesh	2.34	0.16	2.51
Belarus	2.16	0.09	2.25
Brazil	3.12	0.08	3.21
Canada	1.91	0.07	1.98
China	4.17	0.19	4.36
Colombia	2.26	0.08	2.34
Egypt	1.96	0.1	2.05
Georgia	2.16	0.03	2.19
India	3.06	0.22	3.28
Indonesia	2.05	0.23	2.28
Iran	1.96	0.12	2.08
Iraq	1.96	0.16	2.12
Japan	2.05	0.14	2.19
Kazakhstan	2.16	0.14	2.3
Kuwait	1.96	0.14	2.1
Libya	2.01	0.16	2.17
Malaysia	2.05	0.17	2.22
Mexico	2.26	0.13	2.4
Morocco	2.03	0.18	2.2
Myanmar (Burma)	2.1	0.11	2.2
New Zealand	1.76	0.04	1.8
Nigeria	2.01	0.1	2.11
North Korea	2.05	0.15	2.2
Pakistan	2.34	0.12	2.46
Peru	2.26	0.06	2.33
Philippines	2.13	0.2	2.33
Qatar	1.96	0.12	2.07
Russia	2.16	0.1	2.26
Saudi Arabia	1.96	0.15	2.1
Serbia	2.16	0.1	2.26
South Africa	3.39	0.25	3.64
Syria	1.97	0.18	2.14
Taiwan	2.05	0.15	2.2
Thailand	2.06	0.18	2.24
Trinidad and Tobago	2.26	0.15	2.42
Tunisia	2	0.1	2.1
Turkmenistan	2.16	0.21	2.37
Türkiye	2.17	0.1	2.27
Ukraine	2.16	0.09	2.25
United Kingdom	1.97	0.09	2.05
United States	3.32	0.09	3.41
Uzbekistan	2.16	0.14	2.3
Venezuela	2.26	0.07	2.33
Vietnam	3.46	0.15	3.61
Zimbabwe	2.02	0.16	2.18
All other countries and territories	2.97	0.15	3.13
Unknown origin (Annex IV, highest value)	–	–	4.36

CN 28142000 — Ammonia in aqueous solution (90 countries)

Country of origin	Direct	Indirect	Default value
Albania	0.65	0.03	0.68
Algeria	0.59	0.04	0.62
Argentina	0.68	0.03	0.71
Armenia	0.65	0.02	0.66
Australia	0.53	0.04	0.58
Azerbaijan	0.65	0.03	0.68
Bangladesh	0.7	0.05	0.75
Belarus	0.65	0.03	0.68
Bosnia and Herzegovina	0.65	0.06	0.71
Brazil	0.94	0.02	0.96
Cambodia	0.72	0.05	0.77
Cameroon	0.69	0.06	0.75
Canada	0.57	0.02	0.59
Chile	0.68	0.05	0.73
China	1.25	0.06	1.31
Colombia	0.68	0.02	0.7
Costa Rica	0.68	0.03	0.71
Cuba	0.68	0.06	0.74
Côte d’Ivoire	0.67	0.04	0.71
Dominican Republic	0.68	0.05	0.73
Ecuador	0.68	0.02	0.7
Egypt	0.59	0.03	0.62
El Salvador	0.68	0.04	0.73
Ethiopia	0.83	0.05	0.88
Georgia	0.65	0.01	0.66
Ghana	0.7	0.04	0.75
Guatemala	0.68	0.07	0.75
Honduras	0.68	0.04	0.72
India	0.92	0.07	0.99
Indonesia	0.62	0.07	0.68
Iran	0.59	0.04	0.62
Iraq	0.59	0.05	0.64
Israel	0.61	0.03	0.64
Japan	0.62	0.04	0.66
Jordan	0.61	0.03	0.65
Kazakhstan	0.65	0.04	0.69
Kenya	0.6	0.04	0.65
Kuwait	0.59	0.04	0.63
Kyrgyzstan	0.65	0.04	0.69
Lebanon	0.64	0.06	0.7
Libya	0.6	0.05	0.65
Madagascar	0.71	0.05	0.76
Malaysia	0.62	0.05	0.66
Mali	0.66	0.05	0.71
Mauritius	0.64	0.05	0.69
Mexico	0.68	0.04	0.72
Moldova	0.65	0.04	0.69
Mongolia	0.65	0.09	0.74
Morocco	0.61	0.05	0.66
Myanmar (Burma)	0.63	0.03	0.66
Nepal	0.7	0.06	0.77
New Zealand	0.53	0.01	0.54
Nicaragua	0.68	0.07	0.75
Nigeria	0.6	0.03	0.63
North Korea	0.62	0.04	0.66
North Macedonia	0.65	0.05	0.7
Pakistan	0.7	0.04	0.74
Panama	0.68	0.03	0.71
Paraguay	0.69	0.03	0.71
Peru	0.68	0.02	0.7
Philippines	0.64	0.06	0.7
Qatar	0.59	0.04	0.62
Russia	0.65	0.03	0.68
Saudi Arabia	0.59	0.04	0.63
Senegal	0.64	0.05	0.69
Serbia	0.65	0.03	0.68
South Africa	1.02	0.07	1.09
South Korea	0.62	0.06	0.67
Sri Lanka	0.7	0.06	0.77
Sudan	0.61	0.03	0.64
Suriname	0.68	0.04	0.72
Syria	0.59	0.05	0.64
Taiwan	0.62	0.04	0.66
Tajikistan	0.65	0.04	0.69
Tanzania	0.6	0.05	0.65
Thailand	0.62	0.05	0.67
Trinidad and Tobago	0.68	0.05	0.73
Tunisia	0.6	0.03	0.63
Turkmenistan	0.65	0.06	0.71
Türkiye	0.65	0.03	0.68
Ukraine	0.65	0.03	0.68
United Kingdom	0.59	0.03	0.62
United States	1	0.03	1.02
Uruguay	0.68	0.02	0.7
Uzbekistan	0.65	0.04	0.69
Venezuela	0.68	0.02	0.7
Vietnam	1.04	0.05	1.08
Yemen	0.71	0.05	0.76
Zambia	0.61	0.07	0.68
Zimbabwe	0.6	0.05	0.66
All other countries and territories	0.91	0.05	0.96
Unknown origin (Annex IV, highest value)	–	–	1.31

Questions about CN 2814

What is the CBAM default value for CN 28142000 from China?

The official EU default value for CN 28142000 (Ammonia in aqueous solution) from China is 1.31 tCO2e per tonne before the mark-up; with the 1.0% mark-up for 2026 it is 1.323 tCO2e per tonne. On 1,000 t that is about €72,238 of 2026 certificates to surrender at the published price (€82.32/t).

Which emissions count for CN 2814 under CBAM?

Direct and indirect emissions count for fertilisers goods: the default value is the total of both.

How much mark-up is added to the CBAM default values for CN 2814?

The default value carries a regulatory mark-up of 1% in 2026, 1% in 2027 and 1% from 2028 (Implementing Regulation (EU) 2025/2621). Verified actual emissions from the installation replace the default and carry no mark-up.

How do I use actual emissions instead of the default value for CN 2814?

Ask the producing installation for its specific embedded emissions, calculated under the EU method and checked by an accredited CBAM verifier. Until then the default value for the country of origin applies.

Replace the default with verified data

Default values are a conservative fallback, not a measurement of any plant. Verified actual emissions from your supplier's installation remove the mark-up and usually lower the bill. CBAM Compliance invites your suppliers in their language, computes their figure with the official method, and produces registry-ready QReport XML. See your full exposure or read how default values work.

Related headings: CN 2808 · CN 2834 · CN 3102 · CN 3105

Source: European Commission, CBAM default values (Implementing Regulation (EU) 2025/2621 as corrected by 2026/1740), reproduced exactly from the official annex. Last rebuilt 2026-10-26. Not legal advice.