CBAM cost reference › South Korea › Fertiliser

CBAM cost for South Korea Fertiliser in 2026

Importing fertiliser from South Korea under the EU Carbon Border Adjustment Mechanism? Here is what one representative shipment costs on the official EU default value — and how much verified supplier data saves. All figures are produced by our compliance engine at the current published certificate price of €75/t.

Watch South Korea fertiliser emissions compute — live

Before you file, see exactly where a fertiliser plant's carbon comes from, by production route. This is the live Balance Twin, computing embedded emissions in your browser — no login, nothing to install.

See every fertiliser route in the full Fertiliser tour →

How the South Korea fertiliser number is built

Under EU Regulation 2023/956 and its implementing rules, embedded emissions for fertiliser are the specific embedded emissions (SEE) of the good multiplied by the mass imported. Where you cannot yet provide verified actual data, the EU default value applies — and for fertilizers that default carries a 1.0% mark-up in 2026 (Regulation (EU) 2025/2621). This worked example uses the default SEE of 3.535 tCO₂e per tonne; verified data on this example brings the effective SEE to 3.5 tCO₂e per tonne, which is what removes the mark-up cost.

Two figures, both correct. Full exposure is what this shipment costs once EU ETS free allocation has gone (2034 onward) — the number to plan against. You surrender for 2026 is the actual 2026 obligation: free allocation still covers most of it, so only 2.5% of embedded emissions is chargeable this year (Art. 31, Reg (EU) 2023/956).

Illustrative single-product estimate. Verify with a full report before filing. CBAM liability also reflects any carbon price already paid in the country of origin (Article 9).

Default values are a regulatory fallback, not a measurement of any specific plant. The EU default SEE is a conservative reporting value that applies until you provide verified actual data — a real South Korea fertiliser plant may emit more or less. That is exactly why verified supplier data usually lowers the number.

Last updated: 2026-08-08 · figures at €75/tCO₂e for CBAM year 2026, computed by our compliance engine.

Carbon price and Article 9 in South Korea

South Korea operates the K-ETS, so a carbon price already paid there may be creditable under Article 9 — keep the evidence of what was paid. Where a carbon price has been paid on these emissions, Article 9 of Regulation (EU) 2023/956 lets you deduct it from your CBAM liability — but only against evidence of the price actually paid, and it never turns a positive liability negative. This is separate from the default-value mark-up: verified emissions data removes the mark-up, while a verified carbon price paid in South Korea is what Article 9 credits.

Cut your South Korea fertiliser CBAM bill

Our self-hosted CBAM platform collects verified data from your South Korea suppliers, computes engine-certified emissions, and generates registry-ready QReport XML — so you claim the lower number defensibly.

Frequently asked

How much does CBAM cost for South Korea fertiliser?

For 2026 you surrender about €10,050 on the default value for 2,000 tonnes — 7,070 tCO₂e embedded at €75/t, of which only 2.5% is chargeable while EU ETS free allocation is still being phased out. Once it has gone the same shipment carries €402,000. Both include the 1.0% mark-up.

How much can verified supplier data save?

On this example, roughly €3,980 (1.0%) per shipment — removing the default mark-up brings the liability to €398,020.

When is CBAM payable on imports from South Korea?

Goods imported in 2026 become certificates bought from February 2027; the first annual declaration is due 30 September 2027.

Related: South Korea steel · South Korea aluminium · South Korea cement · South Korea hydrogen