Which of our fertiliser CN codes does CBAM group into one production process?
CBAM groups fertiliser CN codes when they use the same precursors in the same types, quantities and proportions, or are the same substance, and differ only in concentration. Urea, ammonium nitrate, ammonia and nitric acid each form their own production process (EU Questions and Answers 4.5).
The rule
Two conditions apply together. The products are made from the same precursors in the same types, quantities and proportions, or are composed of the same substance. And they differ only in concentration.
The groups the EU names
- Ammonia: CN 28141000 and 28142000, one process.
- Nitric acid: CN 28080000, one process.
- Urea: CN 31021012, 31021015, 31021019 and 31021090, one process.
- Ammonium nitrate and its mixtures: CN 31023010, 31023090, 31024010 and 31024090, one process.
- Ammonia salts: CN 31022100, 31053000 and 31054000, one process.
- Nitrates: CN 28342100 and 31025000, one process.
- Other CN codes of the mixed fertilisers category can be treated as a joint process.
What to do with a plant that makes several
An integrated site usually has more than one of these processes: ammonia, then nitric acid, then urea or nitrates. Keep each one as its own process with its own fuel, electricity and output, and let precursors flow between them on the records.
Why concentration is the dividing line
For fertilisers the functional unit is based on nitrogen content (Q&A 4.1). Products that differ only in how much nitrogen they carry are one product for CBAM, so they share a process.
What Senseible does here
Senseible reads gas, power and steam invoices into a dated record per site, so a plant can see which fuel and electricity belongs to which process before the data goes to a buyer.
- Per tonne of product or per tonne of nitrogen
- Grid electricity in a fertiliser figure
- CBAM data for exporters
Sources: European Commission, CBAM Questions and Answers (updated 15 October 2026), Q&A 4.1 and 4.5
Last reviewed 2026-11-03.