Is anhydrous or aqueous ammonia under CN 2814 covered by CBAM?

Question

Senseible · Accepted Answer

Yes. Annex I covers ammonia under CN 2814, both anhydrous (2814 10) and in aqueous solution (2814 20), in the fertiliser group. The gas listed is CO2. Fertiliser goods count direct and indirect emissions. Ammonia is also the main precursor for most other covered fertilisers. Yes. Both 2814 10 and 2814 20 are covered. Unlike nitric acid and nitrate fertilisers, N2O is not listed for ammonia, so the figure is CO2 from fuel, feedstock and process, plus electricity. Hydrogen (2804 10), if you buy it in rather than reforming on site. Hydrogen is itself a covered good. Natural gas and naphtha are not CBAM goods; their combustion and feedstock use are direct emissions. The Commission sets default values by CN code and country of origin in the annex to Implementing Regulation (EU) 2025/2621, with a mark-up that rises over the first years. We do not quote the figure here. Open the annex, find your code and India, and treat it as the number your buyer pays on if you send nothing usable. Direct embedded emissions per tonne of ammonia, as NH3, from fuel, feedstock and process. Electricity used per tonne and its source, because fertiliser goods count indirect emissions too. Each precursor's embedded emissions per tonne and its supplier if bought in. Whether a verifier accredited for CBAM has checked the figure. Declaring aqueous ammonia per tonne of solution with the anhydrous figure. Report per tonne of contained ammonia, or convert using the concentration, and state which basis you used so the importer does not apply it twice.

Is anhydrous or aqueous ammonia under CN 2814 covered by CBAM?

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