Does CBAM apply to my product if my customer ships through a non-EU port?

CBAM applies on EU customs entry. The shipping route does not change scope. CN Chapters 28 and 31 cover ammonia, nitric acid, urea, and complex fertilisers; verify your specific code against Annex I of Regulation (EU) 2023/956.

What CN codes are covered for fertilisers under CBAM?

CBAM covers fertilisers under Chapters 28 and 31 of the EU Combined Nomenclature. Chapter 28 includes anhydrous ammonia (2814.10), aqueous ammonia (2814.20), and nitric acid (2808). Chapter 31 covers urea (3102.10), ammonium nitrate (3102.30), and complex NPK fertilisers under 3105. Verify your exact CN code against Annex I of Regulation (EU) 2023/956.

How does CBAM calculate emissions if I do not submit verified data?

Under Regulation (EU) 2025/2621, importers without verified actual emissions data must use country × product default values published by the European Commission. Fertiliser default values carry a statutory markup of 1% per Regulation (EU) 2025/2621, recital 6 — distinct from the higher phase-in markups applied to other CBAM sectors. The full report applies this rate to your declared volumes. Submitting verified actual data from your installation, verified by an accredited verifier, almost always produces a lower CBAM liability than the default.

When is the first CBAM declaration due for fertilisers?

The first annual CBAM declaration is due 30 September 2027, covering imports made during calendar year 2026. Quarterly transitional reports continued through Q4 2025. From 1 January 2026, only the EU importer filing with the EU Registry may import covered fertiliser goods.

How are ammonia, urea, and nitric acid routes treated differently under Annex II?

Annex II of the CBAM Regulation specifies distinct calculation methodologies. Ammonia production (Haber-Bosch synthesis) captures hydrogen feedstock emissions plus combustion and electricity. Urea production builds on ammonia inputs plus CO₂ for synthesis. Nitric acid production requires explicit N₂O process emissions declaration. Each pathway has separate default values and reporting requirements.

Why is hydrogen feedstock origin critical for ammonia producers?

Ammonia synthesis requires hydrogen — typically produced via steam methane reforming (SMR) of natural gas, contributing ~60% of total emissions. Producers using grey hydrogen (SMR), blue hydrogen (SMR + carbon capture), or green hydrogen (electrolysis from renewables) have dramatically different embedded emissions. The hydrogen pathway must be documented in CBAM declarations.

How do N₂O abatement catalysts affect nitric acid CBAM declarations?

Modern nitric acid plants install tertiary N₂O abatement catalysts that destroy 80-95% of N₂O emissions from the production process. Plants with abatement carry roughly 1-2 kg CO₂e per kg HNO₃; plants without abatement carry 5-8 kg CO₂e/kg. Carbon Mandate's XML scan flags missing or inconsistent N₂O emission declarations.

What happens if my CBAM XML fails verification?

The EU importer filing with the EU Registry will reject the XML and request corrections. Common rejection reasons include CN code mismatches, missing N₂O process emissions for nitric acid, missing hydrogen feedstock origin for ammonia, default values exceeding the 20% threshold imposed from July 2024, and missing Annex II calculation method declarations. Carbon Mandate's free XML scan checks file structure against CBAM schema requirements for fertilisers before transmission.

CN 28 · CN 31 · FERTILISERS

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Default-value markup scheduleArt. 5(3) Reg (EU) 2025/2621

2026 default markupCurrent+1%above verified default

2027 default markup+1%above verified default

2028 default markup+1%above verified default

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Fertilisers

In scope

Nitrogen-based fertilisers and related goods. Default benchmark applies until verified actuals.

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Emission data · Validation

The published Annex I defaults for this sector, and the rules every XML is checked against before release.

Annex I default emission values

Country	Route	tCO₂e/t	CN
Turkey	AMMONIA	2.27	2814 10 00
India	AMMONIA	3.28	2814 10 00
China	AMMONIA	4.36	2814 10 00
Ukraine	AMMONIA	2.25	2814 10 00
Brazil	AMMONIA	3.21	2814 10 00
Other	AMMONIA	3.13	2814 10 00

AMMONIA route shown. Urea and nitric acid routes also published in Annex I.

Source: Reg (EU) 2025/2621 Annex I · PDF-verified · carbonmandate.com

Validation rules applied to this sector

FE-01Declared CN code falls outside chapters 3102–3105 (fertilisers) — verifier will reject.error

FE-02Root reportingPeriod element missing — required for every declaration.error

FE-03Producer EORI does not match member-state format pattern.warning

FE-04Total embedded emissions cannot be zero for declared production volume.error

FE-05calculationMethodId missing — Annex II requires explicit declaration of method used.error

FE-06nitrogenContent missing — Annex II requires nitrogen content for nitrogenous fertilisers.warning

25 rules total · full rule set applied on every scan

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Regulatory calendar

The dates that move the liability.

Every deadline below is fixed by Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083. Plan verifier bookings, ACD applications, and supplier data collection against the regulatory calendar below — not the financial year.

1 Jan 2026Definitive period started—
31 Mar 2026Late ACD application deadline—
1 Feb 2027CBAM certificate purchasing opens—
30 Sep 2027First annual CBAM declaration due—

Source: Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083

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