CN Ch. 28, 31CO₂ + N₂O

Fertilisers

Ammonia, nitric acid, urea, and mineral or chemical fertilisers exported to the EU.

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Emissions scope

Direct + Indirect

GHGs covered

CO₂ + N₂O

Functional unit

Tonnes product

Special rule

N-content attribution

What emissions are covered?

Fertiliser exporters must report both direct and indirect embedded emissions. This includes combustion emissions from the production process, N₂O process emissions from nitric acid production, and indirect electricity emissions. N-content attribution applies where multiple nitrogen products share the same production stream.

Included

✓Natural gas combustion for steam methane reforming (ammonia)
✓N₂O process emissions from nitric acid production
✓Electricity consumption emissions (indirect)
✓Precursor ammonia emissions for downstream products

Excluded

—Transport emissions
—Packaging emissions

Production Routes

~1.60 tCO₂e/t

Base product

Anhydrous Ammonia

Base ammonia produced via steam methane reforming. High direct emissions from natural gas combustion and process reactions.

~1.20 tCO₂e/t

CO₂ reuse benefit

Urea

Ammonia combined with CO₂ to produce urea. CO₂ is captured and reused in the process, partially offsetting emissions.

~1.80 tCO₂e/t

N₂O significant

Ammonium Nitrate (AN)

Ammonia reacted with nitric acid. N₂O emissions from nitric acid production are a significant contributor.

Related Guides

CBAM Guidance

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