# 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?

Canonical: https://senseible.earth/answers/cbam-urea-default-value-by-country

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](https://senseible.earth/answers/cbam-default-value-india-urea-ammonia)
- [Fertiliser CN codes grouped](https://senseible.earth/answers/cbam-fertiliser-cn-codes-grouped-urea-ammonia-nitrates)
- [Urea per tonne of product or per tonne of nitrogen](https://senseible.earth/answers/cbam-fertiliser-figure-per-tonne-product-or-nitrogen)
- [Default value mark-up by year](https://senseible.earth/answers/cbam-default-value-mark-up-by-year)
- [CBAM for Indian exporters](https://senseible.earth/cbam)

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](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 on default values and mark-up](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 2026-11-06. 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.