CBAM reference comparison

CBAM 31054000 — compare reference values for Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

For CN 31054000 (Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)), the corrected Commission workbook provides 91 numeric country/route baseline totals. Use the table to compare the documented production origin and route, then enter a mass. A separate, sourced year mark-up can be illustrated below. These values are defaults, not measured supplier emissions; neither calculation establishes lawful default use or certificate liability.

Evidence retrieved 2026-10-06. Source versions and topic-specific limits are listed below.

Country and production-route comparison

Published baseline values

Match the documented production country, exact code and route to a source row. All emission values below are tCO₂eq per tonne of good, before the separate year mark-up. Direct and indirect columns are informational; the independent published total is used for arithmetic.

N/A means the source marks that cell not applicable. Missing means no numeric value is supplied. Neither means zero. A numeric zero is shown as zero.

Country / territoryRouteDirectIndirectBaseline totalSource
AlbaniaNot stated0.3200.0400.350[4]
AlgeriaNot stated0.2900.0400.340[5]
ArgentinaNot stated0.3400.0300.370[6]
ArmeniaNot stated0.3200.0200.340[7]
AustraliaNot stated0.2700.0600.330[8]
AzerbaijanNot stated0.3200.0300.350[9]
BangladeshNot stated0.3500.0500.400[10]
BelarusNot stated0.3200.0300.350[11]
Bosnia and HerzegovinaNot stated0.3200.0700.390[12]
BrazilNot stated0.4600.0200.480[13]
CambodiaNot stated0.3600.0500.410[14]
CameroonNot stated0.3400.0400.390[15]
CanadaNot stated0.2900.0300.320[16]
ChileNot stated0.3400.0600.400[17]
ChinaNot stated0.6100.0600.670[18]
ColombiaNot stated0.3400.0200.360[19]
Costa RicaNot stated0.3400.0300.370[20]
CubaNot stated0.3300.0600.400[21]
Dominican RepublicNot stated0.3400.0500.390[22]
EcuadorNot stated0.3400.0300.370[23]
EgyptNot stated0.2900.0400.330[24]
El SalvadorNot stated0.3300.0500.380[25]
EthiopiaNot stated0.4000.0400.450[26]
GeorgiaNot stated0.3200.0200.350[27]
GhanaNot stated0.3500.0400.390[28]
GuatemalaNot stated0.3400.0800.420[29]
HondurasNot stated0.3400.0500.380[30]
IndiaNot stated0.4500.0700.530[31]
IndonesiaNot stated0.3100.0800.390[32]
Iran, Islamic Republic ofNot stated0.3000.0400.340[33]
IraqNot stated0.3000.0600.350[34]
IsraelNot stated0.3000.0400.340[35]
Ivory CoastNot stated0.3300.0400.370[36]
JapanNot stated0.3100.0500.360[37]
JordanNot stated0.3100.0400.340[38]
KazakhstanNot stated0.3200.0500.370[39]
KenyaNot stated0.3000.0400.340[40]
Korea, Republic of (South Korea)Not stated0.3100.0500.360[41]
KuwaitNot stated0.3000.0500.350[42]
KyrgyzstanNot stated0.3200.0400.360[43]
LebanonNot stated0.3200.0600.380[44]
LibyaNot stated0.3000.0600.360[45]
MadagascarNot stated0.3200.0200.340[46]
MalaysiaNot stated0.3100.0600.370[47]
MaliNot stated0.2900.0200.320[48]
MauritiusNot stated0.3200.0500.380[49]
MexicoNot stated0.3400.0400.380[50]
Moldova, Republic ofNot stated0.3200.0400.370[51]
MongoliaNot stated0.2900.0400.330[52]
MoroccoNot stated0.3000.0600.370[53]
MyanmarNot stated0.3200.0400.350[54]
NepalNot stated0.3500.0500.400[55]
New ZealandNot stated0.2700.0200.290[56]
NicaraguaNot stated0.3400.0800.410[57]
NigeriaNot stated0.3000.0400.340[58]
North Korea (Democratic People's Republic of Korea)Not stated0.3000.0500.360[59]
North MacedoniaNot stated0.3200.0600.380[60]
PakistanNot stated0.3500.0400.390[61]
PanamaNot stated0.3000.0100.320[62]
ParaguayNot stated0.3100.0100.320[63]
PeruNot stated0.3400.0200.360[64]
PhilippinesNot stated0.3200.0700.390[65]
QatarNot stated0.2900.0400.340[66]
Russian FederationNot stated0.3200.0300.350[67]
Saudi ArabiaNot stated0.3000.0500.350[68]
SenegalNot stated0.3200.0600.380[69]
SerbiaNot stated0.3200.0300.350[70]
South AfricaNot stated0.5000.0900.590[71]
Sri LankaNot stated0.3500.0600.410[72]
SudanNot stated0.3100.0300.340[73]
SurinameNot stated0.3000.0200.320[74]
SyriaNot stated0.3000.0600.360[75]
TaiwanNot stated0.3000.0500.360[76]
TajikistanNot stated0.3200.0200.340[77]
Tanzania, United Republic ofNot stated0.3000.0400.340[78]
ThailandNot stated0.3100.0600.370[79]
Trinidad and TobagoNot stated0.3300.0500.380[80]
TunisiaNot stated0.3000.0400.340[81]
TürkiyeNot stated0.3200.0300.360[82]
TurkmenistanNot stated0.3200.0700.390[83]
UkraineNot stated0.3200.0300.350[84]
United KingdomNot stated0.2900.0300.320[85]
United StatesNot stated0.5000.0300.530[86]
UruguayNot stated0.3400.0300.370[87]
UzbekistanNot stated0.3200.0500.370[88]
VenezuelaNot stated0.3400.0300.370[89]
Viet NamNot stated0.5200.0500.570[90]
YemenNot stated0.3200.0200.340[91]
ZambiaNot stated0.3000.0500.360[92]
ZimbabweNot stated0.3000.0500.360[93]
Other Countries and TerritoriesNot stated0.4500.0600.510[94]

Baseline arithmetic and year mark-up

The correcting act’s Annex I applies a mark-up to the independent total. This table covers Fertilisers. 1% from 2026 for fertilisers. A year-adjusted default illustration does not calculate the certificates you owe.

Implementing Regulation (EU) 2026/1740 — Annex I, opening paragraphs ↗. Independent published total; direct and indirect columns are informational. Final default values are calculated in the CBAM Registry; this tool is an unrounded arithmetic illustration.

Choose a row. No supplier emissions or certificate liability is determined.

Worked arithmetic for 100 tonnes

Alphabetical source examples; the rows are not recommended origins or suppliers. The baseline and 2026 illustrations answer different arithmetic questions.

Published rowBaseline tCO₂eq/tonneBaseline × mass, tCO₂eq2026 mark-up illustration, tCO₂eq
Albania0.35035.00035.35000
Algeria0.34034.00034.34000
Argentina0.37037.00037.37000
Armenia0.34034.00034.34000
Australia0.33033.00033.33000

Parse numeric total strings with exact decimal arithmetic and display decimal points in English. Keep original strings and distinguish N/A, missing and zero. Baseline = published total × illustrative mass. Separately, an eligible-year illustration = total × (1 + Annex I sector mark-up) × mass. Do not reconstruct totals by adding direct and indirect columns; do not round intermediate values or choose a missing-row fallback automatically.

Pure reference multiplication, conditional on the exact source dimensions. It does not establish lawful use of a default, measured installation/supplier emissions, reporting-period eligibility, adjustments, deductions, certificate quantity or a financial liability.

Prepare the 31054000 supplier and verifier worksheet

Use this checklist to gather your business or product details before speaking with a specialist. The items below explain what to record and suggest useful supporting documents. You can add your own answers in the editable project brief.

  1. Which documented product characteristics establish our precise CN/TARIC classification?

    Match the exact recorded code and description; a marketing name cannot establish classification.

    Useful evidence: Product composition, specification and documented customs classification rationale

  2. Which country of production, installation and production-route row applies?

    Compare the 91 published country labels above. A supplier address alone does not establish production origin or route.

    Useful evidence: Installation identifier, location, production route and relevant precursor information

  3. Do we have actual supplier emissions evidence or a supported basis for using defaults?

    Ask the specialist to verify the applicable legal conditions; defaults are not measured emissions.

    Useful evidence: Monitoring plan, source measurements, calculation records, reporting period and verification evidence

  4. Which values or scope facts are missing from the workbook?

    Missing markers remain unresolved. The workbook excludes the separate Annex II/III datasets for indirect emissions and electricity as a CBAM good. Direct and indirect values can be rounded independently; do not reconstruct the total by summing them.

    Useful evidence: Governing and correcting acts, applicable annex, unit and source version

  5. What engagement can a verifier actually cover?

    Confirm the installation, goods, period, deliverables, exclusions and relevant accreditation evidence before engaging. No provider accreditation or availability is inferred here.

    Useful evidence: Verifier scope evidence, proposed engagement and operator/importer responsibilities

Work packages and dependencies

Questions for providers

Sources and data dates

Read the official document in context. The audit details identify the precise locators and preserved versions used for this page.

European Commission — CBAM reference-values workbook ↗

2026-08-10 corrected definitive values · retrieved 2026-10-06

Audit details: precise locators and snapshot identifiers

Source key D14 · snapshot e944a38c23e3c0285801ddb71315ce035fc93fd81237324394c2ea85dac6d7c2

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  • [94] _Other Countries and Territorie!row 37 · record 9c398698aff1fd7f7150965d1f009436b8501461be82438294a0d5b482c44ba2

EUR-Lex — Implementing Regulation (EU) 2026/1740 ↗

Implementing Regulation (EU) 2026/1740 — 20 July 2026 · retrieved 2026-10-06

Audit details: precise locators and snapshot identifiers

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