UK CBAM default values for CN 3102: Mineral or chemical nitrogenous fertilisers (urea, ammonium nitrate, UAN…)
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 3102, exactly as HM Treasury's default-values force-of-law notice publishes them (2026-10-16). One value per code for every country of origin, in force from 1 January 2027 to 31 December 2028; per-country values follow from 2029. Importers use them when verified actual emissions are not available.
- Sector: Fertilisers. Only direct emissions are charged under UK CBAM.
- Mark-up: none (fertiliser values carry no mark-up).
- The charge: embodied emissions × the UK CBAM rate for fertilisers in the quarter of import, minus any carbon price relief. No certificates; the rate already reflects UK ETS free allocation.
What UK CBAM costs on CN 31021012: worked example
1,000 tonnes of CN 31021012, imported in 2027-Q1, on the UK default value, at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £1.45/tCO₂e for fertilisers.
| tCO₂e per tonne | Embodied tCO₂e | UK CBAM charge | |
|---|---|---|---|
| UK default value (mark-up included) | 0.457 | 457 | £663 |
| Same emissions without the mark-up (verified data) | 0.457 | 457 | £663 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 31021012 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing equal to or greater than 31.8% but less than or equal to 33.2% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.457 |
| 31021015 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing greater than 33.2% but less than or equal to 55% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.753 |
| 31021019 | Urea, whether or not in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg, or in aqueous solution containing equal to or greater than 31.8% but less than or equal to 55% by weight of urea) | 1.392 |
| 31021090 | Urea, whether or not in aqueous solution, containing less than or equal to 45% by weight of nitrogen on the dry anhydrous product (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.773 |
| 31022100 | Ammonium sulphate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.107 |
| 31022900 | Double salts and mixtures of ammonium sulphate and ammonium nitrate (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.460 |
| 31023010 | Ammonium nitrate in aqueous solution (excluding that in packages with a gross weight of less than or equal to 10kg) | 1.485 |
| 31023090 | Ammonium nitrate (excluding that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.600 |
| 31024010 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing less than or equal to 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.120 |
| 31024090 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing greater than 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.978 |
| 31025000 | Sodium nitrate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 3.247 |
| 31026000 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.698 |
| 31028000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excluding those in packages with a gross weight of less than or equal to 10kg) | 1.589 |
| 31029000 | Mineral or chemical nitrogen fertilisers (excluding 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 less than or equal to 10kg) | 1.953 |
Questions about CN 3102
What is the UK CBAM default value for CN 31021012?
0.457 tCO2e per tonne of product for every country of origin, from 1 January 2027 to 31 December 2028 (HM Treasury's default-values force-of-law notice). Fertiliser values carry no mark-up.
What does UK CBAM cost on 1,000 t of CN 31021012?
On the UK default value, 1,000 t of CN 31021012 embodies 457 tCO2e; at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £1.45 per tCO2e the charge is about £663. Verified actual data without the mark-up would be about £663.
Which emissions count under UK CBAM for CN 3102?
Direct emissions embodied in the goods, including those of CBAM precursors. Indirect emissions from electricity are not charged under UK CBAM.
Can I use actual emissions instead of the UK default value?
Yes: verified actual emissions from the producing installation replace the default (and its mark-up). The verifier must be accredited to ISO/IEC 17029 and ISO 14065 by a member of the Global ACI.