What is the CBAM default value for urea and ammonia from India?
Indian solid urea under CN 3102 10 19 carries 2.220 t CO2e per tonne and anhydrous ammonia 3.280, both including indirect emissions. Fertilisers get a lower mark-up than other sectors: 1% from 2026, against 10% for steel in 2026.
India default values, t CO2e per tonne (direct + indirect = total)
- CN 2814 10 00 anhydrous ammonia: 3.060 + 0.220 = 3.280
- CN 2814 20 00 aqueous ammonia: 0.920 + 0.070 = 0.990
- CN 3102 10 19 urea, over 45% nitrogen: 2.050 + 0.170 = 2.220
- CN 3102 10 90 urea, 45% nitrogen or less: 2.000 + 0.160 = 2.170
- CN 3102 30 90 ammonium nitrate: 2.180 + 0.160 = 2.340
- CN 2808 00 00 nitric acid: 1.940 + 0.070 = 2.010
Mark-up for fertilisers
The default value mark-up for fertilisers is 1% from 2026 onwards, much lower than the 10% to 30% for other sectors, according to the Commission's guidance.
Why actual data wins
Defaults are set so they do not understate emissions, and the mark-up adds more. A plant with good fuel and production records will usually come in lower, and only a verified actual figure lets the importer use it.
What Senseible does here
Senseible reads coal, coke, gas, electricity and freight invoices into a dated, fingerprinted record per site, so an actual figure you send an EU buyer can be traced back to the documents behind it. It does not file CBAM declarations.
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 2026-10-23.