# What is the CBAM default value for sodium nitrate exported from India?

Canonical: https://senseible.earth/answers/cbam-default-value-india-sodium-nitrate

Sodium nitrate from India, CN 3102 50 00, carries a CBAM default of 3.140 t CO2e per tonne: 3.030 direct and 0.110 indirect. That is well above Indian ammonium nitrate at 2.340. Fertilisers add a 1% mark-up, so a 2026 import is reported at about 3.171.

## India default value, t CO2e per tonne

- 3102 50 00 sodium nitrate: 3.030 direct + 0.110 indirect = 3.140
- The line excludes sodium nitrate in tablets or similar forms, and packs of 10 kg gross or less.
- For comparison: ammonium nitrate 3102 30 90, 2.340; nitric acid 2808 00 00, 2.010

## 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.

## Why the default is so high

3.140 is the highest default in heading 3102 on the India sheet, above solid urea at 2.220. If your plant neutralises nitric acid with soda ash, much of the real figure comes from the nitric acid you use. Nitric acid is itself a CBAM good, so ask its maker for a verified figure, or your own nitric acid unit's.

## Glass, explosives and other industrial buyers

The default goes by CN code, not by end use. Technical grade sodium nitrate declared under 3102 50 00 takes the same 3.140 whether it ends up in glass, heat treatment salts or fertiliser.

## Example: 1,000 t of Indian sodium nitrate imported in 2026, on the default

- Default with 1% mark-up: 3.140 x 1.01 = 3.1714 t CO2e per tonne
- 1,000 t x 3.1714 = 3,171.4 t CO2e reported

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 CAN and nitrate defaults](https://senseible.earth/answers/cbam-default-value-india-calcium-ammonium-nitrate)
- [Indian urea and ammonia defaults](https://senseible.earth/answers/cbam-default-value-india-urea-ammonia)
- [CBAM for Indian exporters](https://senseible.earth/cbam)

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 2026-11-01.