# What is the CBAM default value for DAP, MAP and NPK fertilisers from India?

Canonical: https://senseible.earth/answers/cbam-default-value-india-dap-npk

Indian DAP under CN 3105 30 00 carries 0.810 t CO2e per tonne and MAP under 3105 40 00 carries 0.530, including indirect emissions. NPK with 10% nitrogen or less is 0.770 and ammonium sulphate 1.010. The fertiliser mark-up is 1% from 2026.

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

- CN 3105 30 00 DAP: 0.720 + 0.090 = 0.810
- CN 3105 40 00 MAP: 0.450 + 0.070 = 0.530
- CN 3105 20 90 NPK, nitrogen 10% or less: 0.660 + 0.110 = 0.770
- CN 3105 20 10 NPK, nitrogen over 10%: 0.970 + 0.150 = 1.120
- CN 3105 51 00 nitrogen and phosphorus, nitrates and phosphates: 1.310 + 0.180 = 1.490
- CN 3102 21 00 ammonium sulphate: 0.890 + 0.120 = 1.010
- CN 2834 21 00 potassium nitrate: 1.860 + 0.100 = 1.960

## Where the emissions sit

For DAP and MAP most embedded emissions come from the ammonia used. If you buy ammonia, ask the supplier for its verified figure; it is the precursor value that moves your result most.

## 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.

- [Are urea and DAP covered?](https://senseible.earth/answers/are-urea-and-dap-covered-by-cbam)
- [Ammonium sulphate](https://senseible.earth/answers/cbam-cn-3102-21-ammonium-sulphate)
- [Indian urea and ammonia defaults](https://senseible.earth/answers/cbam-default-value-india-urea-ammonia)

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](https://taxation-customs.ec.europa.eu/document/download/1c05d211-80cb-4aaa-8ef0-e08005a95d7e_en?filename=DV%20correcting%20act_final%20update_06.08.xlsx), [European Commission, Guidance No. 3, CBAM methods for the calculation of emissions embedded in goods (14 August 2026), section 4.10](https://taxation-customs.ec.europa.eu/document/download/29b9eec7-1a4b-4eb6-ab85-96a0c9e35fd0_en?filename=Guidance%20No.%203%20-%20CBAM%20methods%20for%20the%20calculation%20of%20emissions%20embedded%20in%20goods.pdf)

Last reviewed 2026-10-23.