UK CBAM default values for CN 3105: Mineral or chemical fertilisers with nitrogen (NPK, NP, DAP/MAP…)
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 3105, 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 31051000: worked example
1,000 tonnes of CN 31051000, 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) | 0.892 | 892 | £1,293 |
| Same emissions without the mark-up (verified data) | 0.892 | 892 | £1,293 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 31051000 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg | 0.892 |
| 31052010 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content greater than 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.017 |
| 31052090 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content less than or equal to 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.677 |
| 31053000 | Diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.481 |
| 31054000 | Ammonium dihydrogenorthophosphate “monoammonium phosphate”, whether or not mixed with diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.522 |
| 31055100 | Mineral or chemical fertilisers containing nitrates and phosphates (excluding ammonium dihydrogenorthophosphate “Monoammonium phosphate”, diammonium hydrogenorthophosphate “Diammonium phosphate”, and those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.404 |
| 31055900 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excluding nitrate) and phosphorus but not nitrates (excluding ammonium dihydrogenorthophosphate “monoammonium phosphate”, diammonium hydrogenorthophosphate “diammonium phosphate” in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.765 |
| 31059020 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing greater than 10% nitrogen by weight (excluding in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.704 |
| 31059080 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of less than or equal to 10% (excluding in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 0.776 |
Questions about CN 3105
What is the UK CBAM default value for CN 31051000?
0.892 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 31051000?
On the UK default value, 1,000 t of CN 31051000 embodies 892 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 £1,293. Verified actual data without the mark-up would be about £1,293.
Which emissions count under UK CBAM for CN 3105?
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.