CBAM default values: Nepal
Nepal has country-specific default values for 26 CBAM products (fertilisers). For 1 further products no value is published, so the “other countries” value applies. Source: Annex I, Implementing Regulation (EU) 2025/2621.
Values are tCO₂e per tonne of product. “2026” to “2028+” include the mark-up. The estimated cost per tonne uses the 2026 value, the CBAM benchmark for the indicated production route, the 2026 CBAM factor (97.5 %) and the 2026 Q3 certificate price of €82.32. Run your own figures in the cost calculator.
Fertilisers
| CN code | Product | Direct | Indirect | Total | 2026 | 2027 | 2028+ | Route | ≈ €/t 2026 |
|---|---|---|---|---|---|---|---|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids | 1.770 | 0.070 | 1.840 | 1.858 | 1.858 | 1.858 | €106 | |
| 2814 10 00 | Anhydrous ammonia other countries | – | – | 3.130 | 3.161 | 3.161 | 3.161 | €138 | |
| 2814 20 00 | Ammonia in aqueous solution | 0.700 | 0.060 | 0.770 | 0.778 | 0.778 | 0.778 | €27 | |
| 2834 21 00 | Nitrate of potassium | 1.610 | 0.090 | 1.700 | 1.717 | 1.717 | 1.717 | €91 | |
| 3102 | Mineral or chemical fertilizers, nitrogenous | ||||||||
| 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) | 0.520 | 0.050 | 0.570 | 0.576 | 0.576 | 0.576 | €23 | |
| 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) | 0.860 | 0.050 | 0.910 | 0.919 | 0.919 | 0.919 | €35 | |
| 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) | 1.570 | 0.140 | 1.720 | 1.737 | 1.737 | 1.737 | €71 | |
| 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) | 1.540 | 0.140 | 1.680 | 1.697 | 1.697 | 1.697 | €69 | |
| 3102 21 00 | Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.680 | 0.090 | 0.770 | 0.778 | 0.778 | 0.778 | €31 | |
| 3102 29 00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate | 1.170 | 0.100 | 1.270 | 1.283 | 1.283 | 1.283 | €60 | |
| 3102 30 10 | Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg) | 1.220 | 0.080 | 1.310 | 1.323 | 1.323 | 1.323 | €68 | |
| 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) | 1.880 | 0.130 | 2.010 | 2.030 | 2.030 | 2.030 | €106 | |
| 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) | 1.630 | 0.110 | 1.740 | 1.757 | 1.757 | 1.757 | €89 | |
| 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) | 1.630 | 0.110 | 1.740 | 1.757 | 1.757 | 1.757 | €89 | |
| 3102 50 00 | Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 2.760 | 0.110 | 2.870 | 2.899 | 2.899 | 2.899 | €182 | |
| 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) | 1.580 | 0.110 | 1.690 | 1.707 | 1.707 | 1.707 | €90 | |
| 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) | 1.340 | 0.100 | 1.440 | 1.454 | 1.454 | 1.454 | €70 | |
| 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) | 1.490 | 0.120 | 1.610 | 1.626 | 1.626 | 1.626 | €66 | |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium | ||||||||
| 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 | 0.700 | 0.080 | 0.780 | 0.788 | 0.788 | 0.788 | €35 | |
| 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) | 0.820 | 0.090 | 0.910 | 0.919 | 0.919 | 0.919 | €41 | |
| 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) | 0.560 | 0.070 | 0.630 | 0.636 | 0.636 | 0.636 | €27 | |
| 3105 30 00 | Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg) | 0.550 | 0.070 | 0.610 | 0.616 | 0.616 | 0.616 | €24 | |
| 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) | 0.350 | 0.050 | 0.400 | 0.404 | 0.404 | 0.404 | €19 | |
| 3105 51 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates) | 1.120 | 0.110 | 1.240 | 1.252 | 1.252 | 1.252 | €59 | |
| 3105 59 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl. nitrates and phosphates) | 0.630 | 0.110 | 0.740 | 0.747 | 0.747 | 0.747 | €30 | |
| 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) | 1.080 | 0.080 | 1.170 | 1.182 | 1.182 | 1.182 | €59 | |
| 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) | 0.560 | 0.050 | 0.610 | 0.616 | 0.616 | 0.616 | €31 | |
Notes
- Indirect emissions count towards the CBAM obligation only for cement and fertilisers. For iron and steel, aluminium and hydrogen only direct emissions are priced.
- Default values do not need third-party verification. Actual values supplied by the producer must be verified by an accredited verifier.
- The Commission must review the default values by the end of 2027.