Ammonia, urea, ammonium nitrate, nitric acid, and NPK compounds are all in CBAM scope. N₂O process emissions make this sector more complex than it first appears.
Calculate my CBAM cost →Nitrous oxide (N₂O) produced during nitric acid manufacturing is converted to CO₂ equivalent using a GWP of 273. Even small N₂O emissions add significantly to the embedded emission figure — and to your CBAM cost.
| CN Code | Product | Default emission factor |
|---|---|---|
2808 | Nitric acid; sulphonitric acids | ~0.3–0.7 tCO₂e/t (incl. N₂O) |
2814 | Ammonia (anhydrous & aqueous) | ~1.6–2.1 tCO₂e/t |
2834 21 | Potassium nitrate | ~1.0 tCO₂e/t |
3102 10 | Urea (≥45% N by weight) | ~1.5–2.0 tCO₂e/t |
3102 30 | Ammonium nitrate (AN) | ~2.5–3.5 tCO₂e/t (with N₂O) |
3102 60 | Calcium ammonium nitrate (CAN) | ~1.8–2.8 tCO₂e/t |
3102 80 | Urea ammonium nitrate (UAN) | ~1.8–2.5 tCO₂e/t |
3105 | Mineral/chemical fertilisers (NPK) | Varies by N content |
Ammonia production from the Haber-Bosch process accounts for ~80% of fertiliser sector emissions. Natural gas is both the energy source and the hydrogen feedstock. Plants using coal or fuel oil have significantly higher emission factors.
Modern nitric acid plants install N₂O abatement catalysts that can reduce N₂O emissions by 90–98%. Suppliers with certified abatement technology can demonstrate substantially lower embedded emissions, directly reducing your CBAM cost.
Ammonia (CN 2814) is both an in-scope good and a precursor to AN, CAN, UAN, and urea. When calculating embedded emissions for finished fertilisers, the ammonia production emissions must be included upstream.
Nitrogen-based fertilisers: nitric acid (CN 2808), ammonia (CN 2814), urea (CN 3102 10), ammonium nitrate (CN 3102 30), CAN (CN 3102 60), UAN (CN 3102 80), potassium nitrate (CN 2834 21), and NPK compounds (CN 3105). Phosphate-only and potash-only fertilisers are not currently in scope.
N₂O (nitrous oxide) is a by-product of the Ostwald process used to make nitric acid. With a GWP of 273, even small N₂O emissions translate to large CO₂e figures. A nitric acid plant emitting 1 kg N₂O/t acid adds 0.273 tCO₂e/t to the embedded emission — comparable to the CO₂ emissions from natural gas combustion in the process.
Approximately 1.6–2.1 tCO₂e per tonne of ammonia for a typical natural gas-based Haber-Bosch plant. Coal-based or fuel-oil-based plants can reach 3–4 tCO₂/t. Green ammonia (from electrolysis using renewable electricity) approaches 0 tCO₂/t direct emissions.
Not currently. CBAM focuses on nitrogen-intensive products because the Haber-Bosch process and N₂O emissions make them carbon-intensive. Pure phosphate fertilisers (TSP, SSP, DAP on its own) and potassium chloride/sulphate are outside current CBAM scope.
Include or exclude N₂O emissions and compare default vs. actual figures.
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