How are emissions quantified for complex NPK and nitrogen fertilisers?

Under Regulation (EU) 2023/956 Annex III §3.4, fertiliser emissions are calculated from direct natural gas synthesis reactions plus mandatory upstream precursor accounting for anhydrous ammonia (CN 2814) and nitric acid (CN 2808).

Are N2O emissions included in nitric acid CBAM reporting?

Yes. Nitrous oxide (N2O) generated during ammonia oxidation in the Ostwald process carries a Global Warming Potential (GWP) of 265 and must be accounted for unless verified secondary/tertiary catalyst abatement is documented.

Annex I Sector Guide

EU CBAM Compliance for Fertiliser Exporters

Master Haber-Bosch steam reforming synthesis, Ostwald N2O oxidation rules, precursor accounting (Ammonia & Nitric Acid), and statutory default mark-ups (+10% in 2026, +20% in 2027, +30% in 2028) under Commission Implementing Regulation (EU) 2025/2621.

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Synthesis Routes & Reaction ChemistryIR 2025/2621

Ammonia Synthesis (Haber-Bosch): Natural gas steam methane reforming (SMR) or partial oxidation producing hydrogen and pure CO2.
Nitric Acid (Ostwald Process): Platinum-rhodium catalyzed oxidation of ammonia producing nitrogen dioxide and N2O emissions.
Urea Synthesis: Exothermic reaction of ammonia and carbon dioxide under high pressure forming ammonium carbamate.

Mandatory Precursor AccountingAnnex III §3.4

When calculating Specific Embedded Emissions (SEE) for finished nitrogen or compound NPK fertilisers, manufacturers must aggregate upstream emissions from:

CN 2814 (Anhydrous Ammonia)CN 2808 00 00 (Nitric Acid)CN 2804 10 00 (Hydrogen)

Abatement Opportunity: Plants with verified tertiary N2O catalyst destruction eliminate up to 90% of nitric acid process emissions versus the EU statutory default.

Covered Fertiliser Combined Nomenclature (CN) LinesTariff Directory

Select any CN code below to inspect its dedicated regulatory reference dossier with statutory gazette values and country comparison benchmarks.

CN Code	Commodity Description	Applicable EU Routes	2026 Statutory Default	Dossier Link
CN 28141000	Anhydrous Ammonia (Gas or Liquid Synthesis)	Route STANDARD (Steam Methane Reforming / Haber-Bosch)	2.310 tCO₂e/t	View Dossier →
CN 28080000	Nitric Acid; Sulphonitric Acids	Route STANDARD (Ostwald Oxidation & N2O Catalysis)	1.452 tCO₂e/t	View Dossier →
CN 310210	Urea, whether or not in aqueous solution	Route STANDARD (Ammonia + CO2 Reaction)	1.584 tCO₂e/t	View Dossier →
CN 310230	Ammonium Nitrate (whether or not in aqueous solution)	Route STANDARD (Ammonia + Nitric Acid)	1.782 tCO₂e/t	View Dossier →
CN 310240	Mixtures of Ammonium Nitrate with Calcium Carbonate (CAN)	Route STANDARD	1.386 tCO₂e/t	View Dossier →
CN 310250	Sodium Nitrate	Route STANDARD	1.254 tCO₂e/t	View Dossier →
CN 310520	Mineral or Chemical Fertilisers containing Nitrogen, Phosphorus & Potassium (NPK)	Route STANDARD	1.980 tCO₂e/t	View Dossier →

Exporting fertilisers to the European Union?

Replace penal statutory defaults with verified Specific Embedded Emissions (SEE) from your synthesis towers. Model your facility's exposure or start your 48-hour onboarding audit today.

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