Embedded Carbon Record for CBAM Compliance: Fertilisers
Fertilisers — particularly ammonia, urea, nitric acid, and ammonium nitrate — carry the highest CBAM default values of any covered sector. Ammonia default: 2.326 tCO₂/t. Nitric acid default: 7.01 tCO₂/t. Verified actual values from modern gas-based plants can be 40–60% lower.
CBAM Default Values for Fertilisers
| Product | CN Code | Default Value (tCO₂/t) | CBAM Cost at EUR 65.42/tCO₂ |
|---|---|---|---|
| Ammonia (anhydrous) | 2814 10 | 2.326 | EUR 152.19/t |
| Nitric acid | 2808 00 | 7.01 | EUR 458.59/t |
| Urea | 3102 10 | 2.326 | EUR 152.19/t |
| Ammonium nitrate (AN) | 3102 30 | 5.16 | EUR 337.57/t |
| Mixed AN fertilisers (CAN) | 3102 40 | 3.30 | EUR 215.89/t |
| Urea ammonium nitrate (UAN) | 3102 80 | 2.79 | EUR 182.52/t |
Actual Emission Values and Saving Potential
Fertiliser emissions depend on feedstock (natural gas vs coal), production technology, and N₂O abatement for nitric acid. Gas-based Haber-Bosch ammonia with modern N₂O catalytic abatement can achieve significantly lower actual values.
| Product / Technology | Typical Actual (tCO₂/t) | Saving vs Default | CBAM Saving at EUR 65.42 |
|---|---|---|---|
| Ammonia — gas-based, modern | 1.40–1.80 | 0.53–0.93 tCO₂/t | EUR 35–61/t |
| Ammonia — gas-based, older | 1.80–2.20 | 0.13–0.53 tCO₂/t | EUR 8–35/t |
| Ammonia — coal-based | 3.50–5.00 | Exceeds default | No saving |
| Nitric acid — with N₂O abatement | 1.50–3.00 | 4.01–5.51 tCO₂/t | EUR 262–360/t |
| Nitric acid — without abatement | 5.00–9.00 | May exceed default | Limited saving |
| Urea — gas-based | 1.40–1.80 | 0.53–0.93 tCO₂/t | EUR 35–61/t |
Indirect Emissions for Fertilisers
Unlike cement and steel, CBAM includes indirect emissions (electricity) for certain fertiliser products. The indirect emission calculation uses the actual electricity consumption multiplied by the emission factor of the electricity grid in the country of production.
For manufacturers in countries with a high-carbon grid (e.g. coal-dominated), this can significantly increase the CBAM liability. For manufacturers with access to renewable electricity, this is a competitive advantage that must be documented and verified.
Major Fertiliser Exporting Countries and CBAM Exposure
| Country | Key Products | Est. Annual CBAM Exposure | Key Producers |
|---|---|---|---|
| Russia | Ammonia, urea, AN, UAN | EUR 2.5B+ | EuroChem, Acron, PhosAgro |
| Egypt | Urea, ammonia | EUR 400M+ | EBIC, MOPCO, Abu Qir |
| Saudi Arabia | Urea, ammonia | EUR 300M+ | SABIC, Ma'aden |
| India | Urea, AN | EUR 200M+ | Coromandel, IFFCO, RCF |
| China | Urea, AN | EUR 500M+ | Sinofert, Yara China |
Store Your Fertiliser Embedded Carbon Record for CBAM Compliance
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