How do the Carbon Border Adjustment Mechanism (CBAM) default values for urea with over 45% nitrogen under Combined Nomenclature (CN) 3102 10 19 compare across countries?

India's default for urea with over 45% nitrogen (CN 3102 10 19) is 2.220 tonnes of carbon dioxide equivalent (CO2e) per tonne, 2.050 direct plus 0.170 indirect. Of 90 countries, 82 have a lower value. Egypt is 1.390, Qatar 1.370, China 2.850, and other countries and territories 2.720.

Urea over 45% nitrogen, country by country

The code covers urea, whether or not in aqueous solution, with over 45% nitrogen in relation to the weight of the dry product, excluding tablets, packages of 10 kg or less, and aqueous solutions with 31.8% to 55% urea. The file gives direct and indirect values for this code, and the total is their sum.

• Honduras 4.640, equal to the Annex IV value
• Ghana 3.680
• China 2.850, Cambodia 2.730
• Viet Nam 2.430, South Africa 2.360, United States 2.290
• India 2.220, made of 2.050 direct and 0.170 indirect
• Brazil 2.070
• Türkiye 1.510, Russian Federation 1.470, Saudi Arabia 1.470, Nigeria 1.460
• Egypt 1.390, Qatar 1.370
• New Zealand 1.250, the lowest
• Other countries and territories 2.720

India is eighth highest of 90

Seven countries are above India; 82 are below. Against Egypt the gap is 0.830 (2.220 minus 1.390), and against Qatar 0.850.

The fertiliser mark-up is small

Guidance No. 3: the mark-up is 1% from 2026 onwards for fertilisers, against 10% in 2026 for other sectors. The gap between countries therefore stays close to its listed size.

What moves an Indian figure down

Our reading: the listed value is a country average. The file lists both a direct and an indirect value for urea, so a plant's gas records and its power records both bear on an actual figure. Only a verified actual figure replaces the default.

1,000 tonnes of urea imported in 2026 on default values

• India: 2.220 x 1.01 = 2.2422 per tonne; x 1,000 = 2,242.2 tonnes of CO2e
• Egypt: 1.390 x 1.01 = 1.4039; x 1,000 = 1,403.9 tonnes
• Qatar: 1.370 x 1.01 = 1.3837; x 1,000 = 1,383.7 tonnes
• China: 2.850 x 1.01 = 2.8785; x 1,000 = 2,878.5 tonnes
• India against Egypt: 2,242.2 minus 1,403.9 = 838.3 tonnes more

Our arithmetic from the Commission's listed values and the 1% mark-up for 2026. It shows embedded emissions before the free allocation adjustment and before any carbon price paid abroad.

What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records, which is the plant-side data behind an actual figure. It does not set default values, it is not a CBAM verifier and it does not file declarations.

• CBAM default values for Indian urea and ammonia
• Fertiliser CN codes grouped
• Urea per tonne of product or per tonne of nitrogen
• Default value mark-up by year
• CBAM for Indian exporters

Sources: European Commission, CBAM default values for the definitive period (Excel, version 2 of 6 August 2026), country sheets, Other Countries and Territories and Annex IV; legally binding values are 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 on default values and mark-up

Last reviewed 2026-11-06. Values are from version 2 of the Commission's file (6 August 2026). The Commission says the default values act will be revised in 2027 at the latest, so re-check each value before you quote it to a buyer.