Precursor-traced CBAM
for fertiliser exporters
Ammonia, nitric acid, urea and NPK — each precursor chain declared and validated against the live XSD.
Reg (EU) 2023/956 · IR (EU) 2025/2620 Annex II · XSD v2.1
CN CODES IN SCOPE — CHAPTERS 28 & 31
Annex I to Reg (EU) 2023/956 as amended; CN 3105 60 00 (phosphorus and potassium only, no nitrogen) is excluded from CBAM scope. Key precursors: ammonia and nitric acid. Ammonia is a precursor to urea and ammonium nitrate; nitric acid is a precursor to ammonium nitrate. Embedded precursor emissions carry forward into each downstream fertiliser XML.
AMMONIA FEEDSTOCK — EMBEDDED EMISSIONS DRIVER
* Ammonia is the primary embedded-emissions carrier for CBAM fertilisers — the declared figure follows the production feedstock and any carbon capture applied, not a fertiliser-category average.
WHAT THE XML MUST CONTAIN
INSTALLATION DATA
- Installation ID
- Production route (ammonia, urea, nitric acid)
- Hydrogen feedstock pathway
- Country of origin
- Reporting period
GOODS DATA
- CN code
- Net mass (tonnes)
- Product designation
- Unit of measure
- Production method code
EMISSIONS DATA
- Direct process emissions
- N₂O emissions (nitric acid)
- Embedded precursor emissions (ammonia, nitric acid)
- Specific embedded emissions per tonne
- tCO₂e total
CARBON PRICE PAID
- Carbon price paid in country of origin
- Deduction amount
- Rebates applied
- Currency
INGESTION
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VALIDATION
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HANDOVER
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FAQ
Common questions from non-EU exporters.
Are ammonia and nitric acid separate CBAM obligations from finished fertilisers?
Yes. Anhydrous ammonia (CN 2814 10 00) and nitric acid (CN 2808 00 00) are each CBAM-covered goods with their own embedded-emissions declarations. They are also CBAM precursors: ammonia is an input to urea and ammonium nitrate, and nitric acid is an input to ammonium nitrate. Where you export both a precursor and a downstream fertiliser, each requires its own XML, and the precursor embedded emissions carry forward into the downstream good.
How do precursor emissions carry into the urea or ammonium nitrate XML?
Embedded emissions of a fertiliser are the sum of its own production emissions plus the embedded emissions of every precursor consumed, allocated by mass balance. Urea inherits the embedded emissions of the ammonia and the CO₂ consumed in synthesis; ammonium nitrate inherits both ammonia and nitric acid. The CBAM XML must declare each precursor good, its CN code, and its embedded-emissions figure. Carbon Mandate builds the precursor chain into the XML so the inherited emissions reconcile against the finished-product total.
My importer is asking for an XML — what format does the EU Registry actually accept?
The EU Registry accepts CBAM XML conforming to the DG TAXUD XSD schema. A PDF report or spreadsheet is not an accepted submission format, and neither carries a machine-readable precursor chain. Carbon Mandate produces a file that validates against the live XSD before transmission so your importer receives an EU-Registry-ready file, not a communication template.
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