Back to CBAM75.36/tCO2e·updated 07/04/2026

Action layer · 479 days to first declaration

First annual CBAM declaration is due 30/09/2027. Document your Fertilisers imports from Egypt now.

EU default-value mark-up is +10% in 2026 and rises to +20% in 2027 per Implementing Reg (EU) 2025/2621. Switching to supplier-verified emissions skips the mark-up entirely — but you need verified figures before the higher rate kicks in. Calculate your exposure today, share the results with your supplier, and lock in lower CBAM cost for the year ahead.

Calculate Egypt exposureFree calculator · Tamper-evident PDF reports from 49

Sources: Reg (EU) 2023/956 Art 6(1) as amended by Reg (EU) 2025/2083 (CBAM Omnibus, 20 Oct 2025) — deadline postponed from 31 May to 30 September of the year following the import year. Implementing Reg (EU) 2025/2621 §3 (mark-up phase-in). PDF prices read live from tier_config; deadline reads from the central cbam_deadlines system-settings row at render time. Operator updates at /admin/system propagate within 1 h.

CN 31021019 · Fertilisers · CBAM scope per Reg 2023/956 Annex I

Importing Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea) from Egypt? Here's what CBAM costs you today.

100 tonnes of CN 31021019 from Egypt

10,580in CBAM cost today26.8% added to landed cost

Calculated at the current CBAM certificate price of €75.36/tCO₂e × the EU default emission intensity for Egypt (Reg 2025/2621). Landed-cost ratio uses Eurostat Comext market price (DS-045409).

Key CBAM facts for CN 31021019 (Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea))

MetricValue
CBAM scope statusIn scope per Regulation (EU) 2023/956 Annex I
Top EU supplier (latest period)Egypt
EU default emission intensity (top origin)1.39 tCO₂e per tonne of goods
Current CBAM certificate price€75.36 per tCO₂e
CBAM cost for a 100-tonne shipment (2026)€10,580
Trade data as of01/2026

Sources: Eurostat Comext (top supplier, trade volume, market price); EU Commission DG TAXUD “DVs as adopted” Excel (default intensity, Reg 2025/2621); EU TAXUD CBAM certificate-price publication (Reg 2025/2548). All figures live from DB; no fabrication.

Problem

CN 31021019 (Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea)) is in CBAM scope as fertilisers. EU defaults for Egypt: 1.39 tCO₂e/t direct. Reg 2023/956 Annex I.

Implication

At €75.36/tCO₂e, 100 t = 10,58026.8% of landed cost. Markup phases +10% → +20% → +30% across 2026-2028 (Reg 2025/2621 §3).

Solution

Free calculator with CN 31021019 pre-filled (5 min). On-screen result instantly. Tamper-evident PDF for customs from 49. Open calculator →

CN 31021019 (Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea)) is in CBAM scope. The largest current EU supplier is Egypt, at an EU default emission intensity of 1.28 tCO2e per tonne — which becomes 1.40 tCO2e in 2026 with the +10% statutory markup applied.

Where every euro goes — CBAM as % of landed cost

For a 100-tonne shipment of CN 31021019 from Egypt, CBAM is 21.1% of every euro you spend importing.

Goods value€39,536
CBAM cost€10,580
78.9%
21.1%
0% of landed costTotal = €50,116 per 100 t100%

“Landed cost” here = goods value (Eurostat Comext €/kg × 100 t) + CBAM cost (EU 2026 marked-up default × current cert price). Excludes freight, transmission losses, market premiums — those vary per importer. Source data from cbam_comext_partner_facts × cbam_country_defaults × cbam_certificate_prices.

The same shipment costs more every year you delay

EU markup phases +10% (2026) → +20% (2027) → +30% (2028+) per Reg 2025/2621 §3. Each phase increases the default-value cost.

Show year-by-year cost breakdown
2026
10,580
+10%
2027
10,580
+20%
2028+
10,580
+30%
Calculate now — share with supplier — lock in 2026 rates

Computed from EU default for Egypt × current CBAM cert price. Reg 2025/2621 §3.

Top EU suppliers of CN 31021019 — and what each costs

Top EU suppliers of CN 31021019 by trade mass — see CBAM cost per 100 t for each.

Show top 10 origins comparison
OriginShare %Default tCO₂e/tCost / 100 t (2026)
Egyptcheapest CBAM40.4%1.39€10,580
China28.0%2.85€21,692
Uzbekistan15.4%1.57€11,950
Georgia7.8%1.50€11,417
Russia2.7%1.47€11,189
Kazakhstan2.6%1.58€12,026
Turkey2.1%1.51€11,493
Saudi Arabia0.5%1.47€11,189
United States0.3%2.29€17,430
Chile0.1%1.66€12,635

Sources: Eurostat Comext (DS-045409) for trade mass + market share; EU Reg 2025/2621 for default emission intensities; latest CBAM cert price for the EUR conversion. All figures live from DB; no fabrication. Granularity caveat: Eurostat publishes partner-trade flows at HS-4 level only — the share % above describes the entire HS heading 3102 family, not one specific 8-digit subcode. Default intensities and cost per 100 t are CN-specific where the EU publishes per-CN values.

3 questions every CBAM declaration faces

Every PDF you generate for CN 31021019answers all three with cited regulation refs. That's the difference between a calculator output and an audit-ready document.

Show the three cards

Where did the data come from?

Live from Eurostat Comext (DS-045409), refreshed weekly via thecbam-comextcron. Refresh timestamps tracked in cbam_source_runs.

Can it be verified?

Every PDF carries a SHA-256 hash + QR code linking to a public verify page (verification methodology). Auditors trace any figure back to its EU regulation citation in the PDF footer.

What if EU updates the defaults?

Our cron tracks cbam_country_defaults weekly. PDFs you bought stay valid (snapshot of values at purchase time); the calculator uses the latest. PRO subscribers get an audit-log JSON recording every figure's timestamp.

See the verification methodology

Default Penalty Tax — what verified emissions could save you

Save up to 10,180 per 100 t with supplier-verified emissions at the EU benchmark intensity (Reg 2025/2620 §5.3). You're throwing €10,180to Brussels because you don't have data.

Show the 2-bar comparison
EU default (2026)
10,580
EU benchmark
399
Switching from EU defaults to supplier-verified emissions at the EU benchmark intensity could save up to 10,180 per 100 t shipment. Reg (EU) 2025/2620 §5.3 publishes the best-practice benchmark; Reg 2025/2547 §3 lets you use your supplier's verified intensity in the calculator.
Calculate with verified intensity

The benchmark is the EU's best-practice reference, not a guarantee. Your supplier's actual verified intensity may be higher or lower than the benchmark — but in most cases it's materially lower than the marked-up default. Default leg uses Egypt's 2026 marked-up value.

What part of the CBAM bill is actually avoidable?

Of the 10,580 CBAM cost on a 100-tonne shipment of CN 31021019 from Egypt, 10,180 (96%) is avoidable with verified supplier data. The rest is the EU benchmark floor — physics, not penalty.

95%

Benchmark floor

399

Unavoidable. What you pay even if your supplier matches EU best-practice intensity (Reg 2025/2620 §5.3 benchmark = 0.05 tCO₂e/t).

Data-availability gap

10,076

Avoidable if your supplier's actual intensity is below the EU default (1.39 tCO₂e/t). Verified data beating default closes this gap.

Markup penalty

105

Avoidable by getting any verified data — Reg 2025/2621 §3's +10/+20/+30% statutory uplift only applies to defaults, not verified emissions.

The action: get one document from your supplier — a verifier-stamped emission statement per Reg 2025/2547 §3. That single document collapses the amber + red segments into the green floor.

Generate the letter

Sources: cbam_benchmarks for the EU best-practice intensity (Reg 2025/2620 §5.3); cbam_country_defaultsfor per-origin default intensity + 2026 marked-up value (Reg 2025/2621 §3); current cert price. “Avoidable” means via verified supplier data, not via origin-switching or any commercial route.

Audit-trail readiness — every PDF for CN 31021019 ships compliance-grade

Every PDF for CN 31021019 ships audit-ready: SHA-256 hash + QR + reg citations baked in. Designed for the question that comes after customs clearance — the audit two years later.

Show the 3-point audit checklist
  • Source citations baked in

    Reg 2023/956 Annex I (scope), Reg 2025/2621 §3 (default-value markup), Reg 2025/2620 §5.3 (free-allocation benchmark) — each PDF page footer cites the exact article + access date. For CN 31021019, your PDF will cite the 04/02/2026 effective-from date of the Egypt default-value row used.

  • Tamper-evident hash

    SHA-256 of the report bytes + QR code linking to /verify/{report_id}. An auditor confirms the document hasn't been altered since generation, and re-fetches the original timestamps from the public verification page.

  • Provenance log

    Every value used (default intensity, cert price, scope status) carries the source-runner refresh timestamp from cbam_source_runs. CBAM PRO subscribers get a downloadable audit-log.json per declaration bundle — every input traceable to its EU source URL + fetch date.

See the verification methodology

Where on the map does CN 31021019 hurt your CBAM bill the most?

Origins coloured by EU default intensity. Greener origins cut both CBAM cost and audit complexity — less to verify, fewer surprises in your data.

Show the 15-origin grid

Origins in green have ~13% lower EU default intensity than red-zone origins. Importing from a green-zone supplier can cut your CBAM cost AND reduce audit complexity (fewer EU-accredited verifiers operate in red-zone countries — industry rule of thumb, not regulatory).

Source: cbam_country_defaults for CN 31021019, sorted ASC by total emission intensity (Reg 2025/2621 §3). Quartiles binned across the 15-origin set returned. CBAM-eligible non-EU non-Annex-III only.

Your CBAM calendar — when each penalty hits your P&L

next cert price ~07/07/2026 · 207 days to next markup phase.

Show all 5 milestones
  1. 07/07/2026estimate
    29 days

    Next CBAM cert-price publication (estimate, after 2026-Q1)

    cbam_certificate_prices cadence

  2. 01/01/2027
    207 days

    EU default-value markup phases +10% → +20%

    Reg 2025/2621 §3

    Lock in 2026 verified emissions before this date
  3. 30/09/2027
    479 days

    First annual CBAM declaration deadline (for 2026 imports)

    Reg 2023/956 Art 6(1) as amended by Reg 2025/2083

    Start documenting your shipments now
  4. 30/09/2027
    479 days

    Annual CBAM-certificate surrender deadline

    Reg 2023/956 Art 22 (concurrent with declaration)

  5. 01/01/2028
    572 days

    EU default-value markup phases +20% → +30% (final phase-in)

    Reg 2025/2621 §3

Definitive-period dates only — quarterly reports ended 31 December 2025 (transitional period closed). Sources: Reg 2023/956 Art 6(1) + Art 22; Reg 2025/2621 §3; per-CN expiry from cbam_country_defaults and cbam_cn_scope.

Hidden opportunity — procurement angle

💡 Switching from Egypt to New Zealand pays off if their goods premium stays under 2.7%. Competitors paying defaults are 2.7% more expensive at the customer — that's a marketing weapon, not just compliance.

Show year-by-year tolerance bars

Top current supplier of CN 31021019: Egypt (EU default 1.39 tCO₂e/t). Lowest-default-intensity CBAM-eligible alternative: New Zealand (EU default 1.15 tCO₂e/t).

2026
2.7% premium tolerance
2027
2.7% premium tolerance
2028+
2.7% premium tolerance

Tolerance grows yearly — every markup phase makes the lower-default origin more competitive on landed cost.

Compare both origins side-by-side in the calculator

Threshold, not claim: we compute the maximum goods-price premium for New Zealandwhere switching still saves money. We don't have visibility into your supplier negotiations; the actual quoted premium varies by supplier and contract.

EU defaults are conservative: your existing supplier's verified emissions may already be at or below New Zealand's default. Run with verified data when available.

Sources: Eurostat Comext (DS-045409) for Egypt market price-per-kg;cbam_country_defaults for both origins' intensities; current cert price.

Are you sure CN 31021019 is the right code? (We checked the boundaries)

15 8-digit CN codes in HS heading 3102 are tracked as in CBAM scope per Annex I (Reg 2023/956). You're not missing a loophole — make sure your shipments are classified correctly across this heading.

Show all 15 in-scope codes in heading 3102
CN codeDescriptionEffective from
31020000Mineral or chemical fertilizers, nitrogenous04/02/2026
31021012Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg)04/02/2026
31021015Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg)04/02/2026
31021019 (current)Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea)04/02/2026
31021090Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)04/02/2026
31022100Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)04/02/2026
31022900Double salts and mixtures of ammonium sulphate and ammonium nitrate04/02/2026
31023010Ammonium nitrate in aqueous solution (excl. that in packages with a gross weight of <= 10 kg)04/02/2026
31023090Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg)04/02/2026
31024010Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)04/02/2026
31024090Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing > 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)04/02/2026
31025000Sodium nitrate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)04/02/2026
31026000Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)04/02/2026
31028000Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excl. those in packages with a gross weight of <= 10 kg)04/02/2026
31029000Mineral or chemical nitrogen fertilisers (excl. urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages <= 10 kg)04/02/2026

We list codes in cbam_cn_scope for HS heading 3102— the codes the EU's “DVs as adopted” Excel lists in scope. Codes outside our table for this heading may be exempt OR may have been added recently. Scope can change if EU revises Annex I. We monitor weekly via the cn-scope cron.

Don't know how to ask your supplier for emission data?

📨 We'll write the letter for you — legal-grade citing Reg 2025/2547 §3 verbatim. Free, email-delivered. No competitor offers this; consultancies charge €5,000+ for equivalent letters.

See what the letter requests + how it works

What the letter asks for (exactly the 6 inputs Reg 2025/2547 §3 entitles you to request from the producer):

  1. Direct emission intensity (tCO₂e per tonne of CN 31021019)
  2. Indirect emission intensity (tCO₂e per tonne)
  3. Production route (e.g. blast furnace / electric arc furnace for steel)
  4. Aggregated parameter for input materials (precursors)
  5. Verifier statement per §6 (EA-recognised verifier)
  6. Statement of carbon price already paid in country of origin (Reg 2023/956 Art 9 deduction support)

How it works: fill in your supplier's name + email + your company details + annual import volume. We generate a tamper-proof PDF + email-ready text and email it to YOU (not your supplier directly) — you stay in control of the relationship.

Generate the letter for CN 31021019Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea)

Letter content cites EU regulations verbatim; no fabrication.

Origin carbon-price deduction (Article 9)

Article 9 of Regulation (EU) 2023/956 lets importers deduct any verified carbon price already paid in the country of origin from the CBAM certificate cost. If your Egyptsupplier participates in a domestic ETS or carbon-tax scheme and can produce verifier-attested proof of payment, you enter the €/tCO₂e in the calculator's Origin carbon price paid field and the deduction is applied to the gross cost.

We do not publish a live table of Egypt's domestic carbon prices on this page — the value depends on the specific scheme + verification, not a public daily print. Speak with your supplier and provide the verified figure to the calculator yourself.

Resources

Frequently asked: CBAM imports from CN 31021019 (Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea))

Is CN 31021019 (Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea)) in CBAM scope?

Yes. CN 31021019 is classified under the fertilisers sector in CBAM scope per Annex I of Regulation (EU) 2023/956. EU importers of this CN code must comply with CBAM reporting obligations from January 2026 (definitive period). Verify scope status with our cn-scope monitor cron, refreshed weekly.

What is the EU default emission intensity for CN 31021019?

The European Commission publishes country-specific default emission values for CN 31021019 under Implementing Regulation (EU) 2025/2621. Across CBAM-eligible non-EU origins, the published range is 1.25 tCO2e per tonne (New Zealand — lowest published default) to 4.64 tCO2e per tonne (Honduras — highest published default). The 2026 marked-up value adds +10% per Reg 2025/2621 §3, phasing to +20% in 2027 and +30% from 2028.

Where can I import CN 31021019 most cheaply (CBAM cost)?

By 2026 marked-up EU default emission intensity × current CBAM certificate price (€75.36/tCO2e), the lowest CBAM cost per 100-tonne shipment comes from: Egypt (€10,580 per 100 t), Russia (€11,189 per 100 t), Saudi Arabia (€11,189 per 100 t). This ranks origins by EU-published default intensity only — your supplier's verified emissions may put any origin lower. Run the calculator at /cbam/calculator with your specific shipment for an exact comparison.

Can my supplier's verified emissions reduce my CBAM cost on CN 31021019?

Yes. Per Implementing Regulation (EU) 2025/2547 §3, an importer can substitute the EU default emission intensity with a supplier-verified figure. The verified figure must come from an EA-recognised verifier per Reg (EU) 2025/2546 (verification of declared embedded emissions). For most imports the verified intensity is materially lower than the default + statutory markup, so getting verified data from your supplier reduces CBAM cost. Article 9 of Regulation (EU) 2023/956 also lets you deduct the carbon price already paid in the country of origin from the CBAM surrender obligation, with verified documentation.

Have a question about CBAM imports from CN 31021019 (Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg, or in aqueous solution containing =>31,8% but <=55% by weight of urea))that isn't covered? Email support@customs-invoice.com — we'll publish answers to common ones here.