What are the CBAM default values for calcium ammonium nitrate and similar nitrate fertilisers from India?

Indian calcium ammonium nitrate and other mixtures of ammonium nitrate with calcium carbonate, CN 3102 40, carry 2.040 t CO2e per tonne: 1.890 direct plus 0.150 indirect. Calcium nitrate and ammonium nitrate salts, 3102 60, carry 1.970, and ammonium sulphate nitrate, 3102 29, 1.550. Fertilisers take a 1% mark-up.

India default values, t CO2e per tonne (direct + indirect = total)

• 3102 40 10 CAN and similar, 28% nitrogen or less: 1.890 + 0.150 = 2.040
• 3102 40 90 the same, over 28% nitrogen: 1.890 + 0.150 = 2.040
• 3102 60 00 calcium nitrate and ammonium nitrate salts: 1.830 + 0.140 = 1.970
• 3102 29 00 ammonium sulphate and ammonium nitrate salts: 1.410 + 0.140 = 1.550
• For comparison, 3102 30 90 straight ammonium nitrate: 2.340

A 1% mark-up for fertilisers

Fertiliser defaults take a mark-up of 1% from 2026 onwards, far below the 10% to 30% for steel, aluminium and cement. That makes the default less punishing, so an actual figure has to beat it on its own merits.

Nitrogen grade does not change the CAN default

Both CAN lines, up to 28% nitrogen and above it, carry the same 2.040. A 26% N grade and a 27% N grade report the same default per tonne, though your actual figure will differ with how much ammonium nitrate is in the blend.

Electricity counts here

Unlike steel, fertilisers include indirect emissions. Keep power bills and captive generation records with your gas and naphtha data, and ask your ammonia and nitric acid suppliers for their figures, since both are precursors.

Example: 5,000 t of Indian CAN imported in 2026, on the default

• Default with 1% mark-up: 2.040 x 1.01 = 2.0604 t CO2e per tonne
• 5,000 t x 2.0604 = 10,302 t CO2e reported
• The free allocation deduction is then taken off before certificates are counted

Example tonnage.

What Senseible does here

Senseible reads gas, naphtha, electricity and production records into a dated record per plant, so an actual figure you send an EU buyer traces back to the documents behind it. We build it from your records, check every figure in-house, and an accredited verifier we partner with signs it off. Have your own verifier? Send it to them.

• Indian urea and ammonia defaults
• Fertilisers and electricity
• Indian sodium nitrate default
• CBAM for Indian exporters

Sources: European Commission, Default values definitive period (Excel, version 2 of 6 August 2026), India sheet; legally binding values in Implementing Regulation (EU) 2026/1740 correcting (EU) 2025/2621, European Commission, Guidance No. 3, CBAM methods for the calculation of emissions embedded in goods (14 August 2026), section 4.10

Last reviewed 2026-11-01.