{"product_id":"cbam-godselimport-kn3102-3105-50-ton-utslappsbevis","title":"CBAM fertilizer imports 2026\/2027 – CN 3102\/3105, 50-tonne threshold and emissions data | Word\/PDF\/Excel","description":"\n\u003cp\u003e\u003cstrong\u003eDoes your company import nitrogen fertilizer or other fertilizer products from countries outside the EU?\u003c\/strong\u003e The definitive CBAM period began \u003cstrong\u003e1 January 2026\u003c\/strong\u003e. For affected fertilizers, the importer must check CN codes, origin, authorized declarant, and embedded emissions. A particularly important change is the \u003cstrong\u003e50-tonne threshold\u003c\/strong\u003e: it applies to the combined net mass of affected goods in \u003cstrong\u003efertilizers, cement, iron and steel, and aluminium\u003c\/strong\u003e per importer and calendar year – not 50 tonnes per fertilizer product.\u003c\/p\u003e\n\u003cp\u003eThis \u003cstrong\u003especialized document package for CBAM fertilizer imports\u003c\/strong\u003e contains ready-made Swedish working templates for commodity code checking, aggregated 50-tonne monitoring, supplier letters on CO₂\/N₂O emissions, annual CBAM declaration readiness, and non-compliance and import ban tracking. It also includes a fully functional Excel workbook with \u003cstrong\u003enine tabs\u003c\/strong\u003e, a Swedish user guide, and an English User Guide.\u003c\/p\u003e\n\u003cdiv style=\"border:2px solid #215d90;border-radius:9px;background:#eef4fa;padding:18px 2020px;margin:18px 0\"\u003e\n\n\u003ch2\u003e01. Package Contents\u003c\/h2\u003e\n\n\u003cp\u003e\u003cstrong\u003e7 editable Word documents, 7 corresponding searchable and printable PDF files, and 1 Excel workbook (XLSX).\u003c\/strong\u003e Exactly \u003cstrong\u003e15 delivery files\u003c\/strong\u003e in total. Five operational Swedish working templates, one Swedish guide, one separate English User Guide, and one Swedish calculation and monitoring register. The PDFs are not interactively fillable; edit them in Word or Excel.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\u003cdiv style=\"border:2px solid #215d90;border-radius:9px;background:#eef4fa;padding:18px 20px;margin:18px 0\"\u003e\n\n\u003ch2\u003e02. What the Files Contain\u003c\/h2\u003e\n\n\u003cp\u003eDocument fields for the actual importer, EORI, CN\/TARIC, country of origin, consignments, net kg, the four threshold sectors, the supplier's facility, CO₂\/N₂O, verification evidence, certificates, deficiencies, and actual official receipt. Excel provides \u003cstrong\u003eadministrative risk indicators\u003c\/strong\u003e, not automatic import authorization, emissions certification, or a completed declaration.\u003c\/p\u003e\n\n\n\u003c\/div\u003e\n\u003ch2\u003eWhat Applies to CN 3102 and 3105?\u003c\/h2\u003e\n\u003cp\u003eThe Swedish Environmental Protection Agency's commodity code list includes, among others, \u003cstrong\u003e2808 00 00 (nitric acid), 2814 (ammonia), 2834 21 00 (potassium nitrate), 3102 (mineral\/chemical nitrogen fertilizers)\u003c\/strong\u003e and certain \u003cstrong\u003e3105\u003c\/strong\u003e products. \u003cstrong\u003eCN 3105 60 00 is exempt\u003c\/strong\u003e from the listed fertilizer sector. For fertilizers, both \u003cstrong\u003eCO₂ and nitrous oxide (N₂O)\u003c\/strong\u003e may be relevant greenhouse gases. The actual 8-digit CN code, product contents, origin, and customs procedure must be verified. A product name on the invoice is not sufficient for legal classification. \u003ca href=\"https:\/\/www.naturvardsverket.se\/vagledning-och-stod\/cbam\/vem-omfattas-av-cbam-och-vilka-varor-ingar\/\"\u003eSee the Swedish Environmental Protection Agency's CN list\u003c\/a\u003e.\u003c\/p\u003e\n\u003ch2\u003e50 Tonnes is a Combined Threshold – Not 50 Tonnes per Fertilizer Shipment\u003c\/h2\u003e\n\u003cp\u003eAccording to amending regulation \u003cstrong\u003e(EU) 2025\/2083\u003c\/strong\u003e, the mass-based de minimis threshold is \u003cstrong\u003e50 tonnes per importer and calendar year\u003c\/strong\u003e, aggregated for affected goods in fertilizers, cement, iron\/steel, and aluminium. The threshold is only exceeded at \u003cstrong\u003emore than 50 tonnes\u003c\/strong\u003e. Exactly 50,000 tonnes is therefore not “over 50 tonnes,” but all other applicability conditions must still be checked. \u003cstrong\u003eElectricity and hydrogen are not included in this 50-tonne aggregation\u003c\/strong\u003e because special rules apply there.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eExample:\u003c\/strong\u003e 30 tonnes of covered fertilizer + 25 tonnes of covered aluminium under the same EORI and during the same calendar year = \u003cstrong\u003e55 tonnes\u003c\/strong\u003e. This exceeds the threshold even if the fertilizer import alone is only 30 tonnes. The actual legal status and the possibility of further imports must then be investigated. The Swedish Environmental Protection Agency warns of import bans for imports exceeding the threshold without the necessary authorization.\u003c\/p\u003e\n\u003ch2\u003eFirst Annual Declaration and CBAM Certificates 2027\u003c\/h2\u003e\n\u003cp\u003eThe first annual declaration for the import year \u003cstrong\u003e2026 must be submitted no later than 30 September 2027\u003c\/strong\u003e by the party obliged to declare. The sale of CBAM certificates begins \u003cstrong\u003eduring 2027\u003c\/strong\u003e; the surrender of the relevant number of certificates for 2026 imports must also take place no later than 30 September 2027. The certificate requirement cannot be accurately calculated using a single general price or emissions factor because, among other things, the production method, verification, applicable standard values, EU ETS benchmarks, free allocation, and any carbon price already paid in a third country may have an impact. \u003ca href=\"https:\/\/www.naturvardsverket.se\/vagledning-och-stod\/cbam\/cbam-certifikat\/\"\u003eThe Swedish Environmental Protection Agency on CBAM certificates\u003c\/a\u003e.\u003c\/p\u003e\n\u003ch2\u003eFile by File\u003c\/h2\u003e\n\u003cdiv style=\"overflow-x:auto\"\u003e\u003ctable style=\"width:100%;min-width:760px;border-collapse:collapse\"\u003e\n\n\u003cthead\u003e\u003ctr style=\"background:#d9eaf7\"\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eFile\u003c\/th\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eFunction\u003c\/th\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eLanguage\u003c\/th\u003e\n\n\u003cth scope=\"col\" style=\"padding:8px;text-align:left\"\u003eFormat\u003c\/th\u003e\n\n\n\u003c\/tr\u003e\u003c\/thead\u003e\n\n\u003ctbody\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e01 – CN Code and Importer Check\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eClassify 2808, 2814, 2834 21, 3102, and affected 3105, and investigate the 3105 60 00 exemption\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e02 – 50-Tonne Threshold and Import Ban\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eAggregate net weight for fertilizers, cement, iron\/steel, and aluminium per importer\/EORI and calendar year\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e03 – Supplier Letter on Emissions\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eRequest production and facility data, CO₂, N₂O, verification, production period, and relevant carbon price\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e04 – Annual Declaration 2026\/2027\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eReconcile data before the first annual declaration on 30 September 2027 and certificate management\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e05 – Non-Compliance and Administrative Import Ban\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDocument uncertain CN codes, missing emissions evidence, status issues, and action decisions\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e06 – Swedish User Guide\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eStep-by-step, four scenarios, checkpoints, sources, and limitations\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e07 – English User Guide\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eInstructions for the Swedish operative templates; not English legal documents\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eEnglish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eDOCX + PDF\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\u003ctr\u003e\n\n\u003cth scope=\"row\" style=\"text-align:left;padding:8px;border-bottom:1px solid #d0dde7\"\u003e08 – Excel – CBAM Fertilizer and Imports\u003c\/th\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eNine tabs with CN reference, import flow, annual aggregation, emissions evidence, authorization, and non-compliance\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eSwedish\u003c\/td\u003e\n\n\u003ctd style=\"padding:8px;border-bottom:1px solid #d0dde7\"\u003eXLSX\u003c\/td\u003e\n\n\n\u003c\/tr\u003e\n\n\n\u003c\/tbody\u003e\n\n\n\u003c\/table\u003e\u003c\/div\u003e\n\u003ch2\u003eThe Excel Workbook: Nine Tabs\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eOverview, Import Flow, CN Code Check, Suppliers, Emissions Evidence, Authorization, Non-Compliance, Annual Report, and Read Me \u0026amp; Sources.\u003c\/strong\u003e The import flow administratively aggregates the net mass of affected goods under the same EORI and year. The import of electricity or a code classified outside the scope is not included in the mass-based threshold. The control field shows \u003cem\u003e”MAX 50 TONNES – CHECK EXEMPTIONS”\u003c\/em\u003e, \u003cem\u003e”OVER 50 TONNES – MANUAL CHECK”\u003c\/em\u003e, or a ban\/completion flag. No flags mean that a legal declaration, verification, or authorization check has already been performed.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eFunctionally tested:\u003c\/strong\u003e 30 + 25 tonnes in two sectors gives 55 tonnes; 50,000 tonnes does not exceed the threshold; 50,001 tonnes exceeds the threshold; CN 3105 60 00 can be marked as exempt; and separate electricity imports are not included in the four-sector aggregation. The customer file is \u003cstrong\u003ewithout fictitious test imports\u003c\/strong\u003e.\u003c\/p\u003e\n\u003ch2\u003eWho Should Use the Package?\u003c\/h2\u003e\n\u003cp\u003e\u003cstrong\u003eSuitable for:\u003c\/strong\u003e Swedish importers\/wholesalers of nitrogen fertilizer, ammonia, or other CBAM-covered fertilizer products; procurement and regulatory compliance officers; customs and logistics officers, and companies with both fertilizer imports and other mass-based CBAM goods. \u003cstrong\u003eNot suitable as:\u003c\/strong\u003e a binding classification decision from Swedish Customs, certified emissions calculation, complete solution for electricity\/hydrogen, import authorization, official form, or actual electronic CBAM declaration. For all industries, Mallbutiken offers its broader \u003ca href=\"https:\/\/mallbutiken.se\/products\/cbam-compliance-2026-2027-svenska-english-50-tonstroskel-emissionsdata-certifikat-word-pdf-excel\"\u003eCBAM Compliance Package\u003c\/a\u003e; for aluminium profiles, see \u003ca href=\"https:\/\/mallbutiken.se\/products\/cbam-aluminiumprofiler-kn7604-verifierade-utslapp-2027\"\u003eCBAM Aluminium Profiles\u003c\/a\u003e.\u003c\/p\u003e\n\u003ch2\u003eHow to Use the Material\u003c\/h2\u003e\n\u003col\u003e\n\n\u003cli\u003eEstablish the actual legal importer and correct EORI, or alternatively, the responsible indirect customs agent.\u003c\/li\u003e\n\n\u003cli\u003eCheck the correct CN\/TARIC, actual origin, and whether the goods actually enter free circulation for each product.\u003c\/li\u003e\n\n\u003cli\u003eCheck the scope of the goods against Annex I and use the CN code check, especially for 3102, relevant 3105, and exempt 3105 60 00.\u003c\/li\u003e\n\n\u003cli\u003eRecord the actual net masses per calendar year and EORI across all four sectors; perform a separate check before planned further imports.\u003c\/li\u003e\n\n\u003cli\u003eIf there is a risk of exceeding 50 tonnes, check the actual status as an approved CBAM declarant and import authorization before the goods enter.\u003c\/li\u003e\n\n\u003cli\u003eSend the supplier letter with concrete requirements for the facility, process, CO₂\/N₂O, method, and evidence. Document what has not yet been verified.\u003c\/li\u003e\n\n\u003cli\u003eCollect annual data and perform a final legal review; submit the actual declaration and manage certificates in the EU's official register when applicable.\u003c\/li\u003e\n\n\n\u003c\/ol\u003e\n\u003ch2\u003eFrequently Asked Questions\u003c\/h2\u003e\n\u003ch3\u003eIs the 50-tonne threshold per supplier?\u003c\/h3\u003e\u003cp\u003eNo. It is assessed per importer and calendar year and covers the combined affected imports in four sectors. A single fertilizer purchase can therefore not be isolated from the company's other CBAM imports.\u003c\/p\u003e\n\u003ch3\u003eDoes exactly 50,000 tonnes count as exceeding the limit?\u003c\/h3\u003e\u003cp\u003eNo, not according to the legal limit “exceeds 50 tonnes.” All other CBAM conditions, commodity codes, origin, and importer roles must still be checked.\u003c\/p\u003e\n\u003ch3\u003eAre all fertilizer products with CN 3105 covered?\u003c\/h3\u003e\u003cp\u003eNo. Among others, \u003cstrong\u003e3105 60 00 is exempt\u003c\/strong\u003e. Always classify the actual product range before calculating and submitting data.\u003c\/p\u003e\n\u003ch3\u003eCan I use Excel to purchase CBAM certificates?\u003c\/h3\u003e\u003cp\u003eNo. Excel calculates administrative net weight flags, not a legally correct certificate quantity, certificate price, or purchase in the CBAM register.\u003c\/p\u003e\n\u003ch3\u003eDo we need to report 2026 imports during 2026?\u003c\/h3\u003e\u003cp\u003eThe first annual declaration regarding 2026 must be submitted no later than 30 September 2027 according to the current amendment of the CBAM rules, if the importer is covered.\u003c\/p\u003e\n\u003ch3\u003eCan we use the supplier's own emissions data?\u003c\/h3\u003e\u003cp\u003eData and required verification must follow the applicable methods of the CBAM rules. The letter in the template helps request documentation, but a supplier's signature is not automatically sufficient verification.\u003c\/p\u003e\n\u003ch3\u003eAre the PDF files fillable, and are there English documents?\u003c\/h3\u003e\u003cp\u003eThe PDFs are searchable and printable but not interactively fillable. The five working templates and Excel are in Swedish; a separate English User Guide describes how the Swedish documents are used.\u003c\/p\u003e\n\u003ch2\u003eOfficial Sources and Limitations\u003c\/h2\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2023\/956\/oj\"\u003eRegulation (EU) 2023\/956 – CBAM\u003c\/a\u003e and \u003ca href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2025\/2083\/oj\"\u003eamending Regulation (EU) 2025\/2083\u003c\/a\u003e; \u003ca href=\"https:\/\/www.naturvardsverket.se\/vagledning-och-stod\/cbam\/vem-omfattas-av-cbam-och-vilka-varor-ingar\/\"\u003eThe Swedish Environmental Protection Agency on CBAM goods and CN codes\u003c\/a\u003e; \u003ca href=\"https:\/\/www.naturvardsverket.se\/vagledning-och-stod\/cbam\/status-som-godkand-cbam-deklarant\/\"\u003estatus as an approved CBAM declarant\u003c\/a\u003e; \u003ca href=\"https:\/\/www.naturvardsverket.se\/vagledning-och-stod\/cbam\/cbam-certifikat\/\"\u003ecertificates\u003c\/a\u003e; \u003ca href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism\/cbam-legislation-and-guidance_en\"\u003eThe European Commission's sectoral guidance, fertilizer\u003c\/a\u003e.\u003c\/p\u003e\n\u003cp\u003eThe product is an internal documentation and planning package, \u003cstrong\u003enot an officially approved CBAM form\u003c\/strong\u003e. No file transmits data, performs emissions verification, or provides import authorization. AI-assisted legal source check performed on 10 November 2026. \u003cstrong\u003eNo external independent legal review\u003c\/strong\u003e has been performed. For actual imports, current EU rules, Swedish official requirements, and actual customs data must be checked.\u003c\/p\u003e","brand":"Svenska Dokumentmallar","offers":[{"title":"Default Title","offer_id":56574045323606,"sku":"CBAM-GODSEL-3102-3105-2026-V1","price":79.0,"currency_code":"SEK","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0827\/2373\/3846\/files\/cbam-godsel-huvudbild-1600.jpg?v=1794342864","url":"https:\/\/mallbutiken.se\/en\/products\/cbam-godselimport-kn3102-3105-50-ton-utslappsbevis","provider":"Mallbutiken","version":"1.0","type":"link"}