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 of nitrogen contained

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

Indicative typical intensities, for comparing routes at an order of magnitude. These are not regulated values and not the EU default values: those are published per country and per CN code in IR (EU) 2026/1740 Annex I, are generally higher, and are the figures a declarant actually uses. Look up the published default for your CN code →

~1.60 tCO₂e/t indicative

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 indicative

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 indicative

N₂O significant

Ammonium Nitrate (AN)

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

Calculate your Fertilisers CBAM exposure

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