SECTOR GUIDE
CBAM guide: fertilisers
For producers exporting fertilisers goods to the EU, this page collects how CBAM works in this sector: scope, emission rules, default values and what to monitor at the installation — all grounded in Commission sources.
Last checked: 31 August 2026
Scope: which goods?
27 CN codes/code groupsThe scope starts with the chemicals at the head of the chain: nitric acid (2808), ammonia (2814) and potassium nitrate (2834 21). The wide group is nitrogen fertilisers: urea, ammonium nitrate, ammonium sulphate, CAN and their mixtures (3102) plus nitrogen-containing compound fertilisers (3105). The Commission table lists 27 code rows for the fertiliser sector. Purely phosphorus/potassium fertilisers containing no nitrogen are out of scope.
Look up your own CN code →Which emissions are priced?
In fertilisers both direct and indirect emissions are priced: fertiliser goods are not on the Annex II direct-only list, and the indirect column of the default-value table is filled for fertiliser rows. The sector also gets a different mark-up: where most sectors carry 10% on default values in 2026, fertiliser goods carry only 1% (flat through 2028). The sector-specific burden, in turn, is N₂O: nitrous oxide is the dominant greenhouse gas of nitric acid production and is converted to CO₂ equivalents within embedded emissions.
Default values: sample rows
| CN code | Product | Default value (tCO₂e/t) | Route |
|---|---|---|---|
| 2814 10 00 | Anhydrous ammonia | 2.27 | — |
| 2808 00 00 | Nitric acid | 2.72 | — |
| 3102 10 90 | Urea (≤45% N) | 1.48 | — |
| 3102 30 90 | Ammonium nitrate | 2.6 | — |
| 3102 40 10 | CAN (with calcium carbonate) | 2.23 | — |
| 3105 30 00 | DAP | 0.55 | — |
Values show total (direct + indirect) emissions and are the Türkiye rows — in this sector Türkiye values sit clearly below the "other countries" values (e.g. 2.27 vs 3.13 for ammonia). Check your own code in the lookup tool.
An importer declaring with default values pays a mark-up on top that rises by year: 10% in 2026, 20% in 2027, 30% in 2028 (1% for fertiliser goods). Source: Implementing Regulation (EU) 2025/2621 (corrected by (EU) 2026/1740).
Cost scale
Rough scale: for ammonium nitrate (3102 30 90) the Türkiye default is 2.60 tCO₂e/t. At the current certificate price (Q2 2026: 75.28 €/tCO₂e) that is roughly €196 per tonne — with only the 1% fertiliser mark-up on top. Urea (~1.48) implies about €111 per tonne. If your plant has invested in N₂O abatement (catalysts), your actual figure can sit far below the default — verified data pays off in this sector especially for nitrate products.
Current certificate price →Production routes and precursors
Main routes in the sector
- Ammonia: steam reforming (from natural gas)
- Nitric acid: catalytic oxidation of ammonia
- Urea: synthesis from ammonia + CO₂
- Mixed fertilisers: blending/granulation of precursors
The chain starts with ammonia: hydrogen is the precursor of ammonia; ammonia is the precursor of nitric acid and urea; mixed fertilisers take ammonia, nitric acid, urea and other mixed fertilisers as precursors (Guidance No. 3, Table 4-2). Two technical details matter: heat recovered from nitric acid production is not accounted in the heat balance; and since nitric acid — the precursor of nitrate fertilisers — carries N₂O, always ask whether N₂O is included when receiving precursor data. If it is not, your total is understated and gets corrected at verification.
What to monitor at your installation
The main items a producer aiming to report verified actual data needs to keep records of:
- N₂O emissions: measurement-based monitoring in nitric acid production — the most critical and most overlooked item in the sector.
- Fuel and feedstock: natural gas consumption for reforming (as both fuel and feedstock), with quantity and net calorific value.
- Electricity: since indirect emissions are priced, the plant’s electricity consumption record has a direct monetary consequence.
- Precursor purchases: quantities of purchased ammonia, nitric acid or urea and the supplier’s embedded-emissions data (ask whether N₂O is included).
- CO₂ bound in urea production: the source and accounting of CO₂ used in urea synthesis must be documented in the mass balance.
Frequently asked
Why is the fertiliser mark-up only 1%?
The Commission set the mark-up added to default values differently for fertiliser goods: 1% throughout 2026-2028 (versus 10% in 2026, 20% in 2027 and 30% in 2028 elsewhere). Source: Implementing Regulation (EU) 2025/2621.
Does N₂O enter embedded emissions?
Yes. N₂O is the dominant greenhouse gas of nitric acid production; it is converted to CO₂ equivalents via its global warming potential and included in embedded emissions. For plants producing nitrate fertilisers or buying nitric acid it is a major part of the total.
Are phosphate fertilisers such as DAP/MAP covered?
Yes, because they contain nitrogen — DAP (3105 30 00) and MAP (3105 40 00) are in scope and carry relatively low default values. Pure phosphorus/potassium fertilisers containing no nitrogen are out of scope.
Next step
See which value your goods face, produce a first estimate from installation data, and pin down the timeline:
A question specific to your sector?
Let us assess the state of your installation data and your verification readiness through a verifier’s lens.
Get in touch →Sources
Default values: Implementing Regulation (EU) 2025/2621 (corrected by (EU) 2026/1740), Annex I. Direct/indirect rule: Regulation (EU) 2023/956, Art. 7(1) and Annex II. Precursors and routes: Commission Guidance No. 3, Table 4-2. Certificate price: the Commission’s official price page (Q2 2026). This page is informational; work from the current official texts when preparing declarations.
For your product in this sector: check whether your CN code is covered by CBAM, look up your default value or calculate your annual CBAM cost — all free, no registration.