How does a Moroccan DAP exporter at Jorf Lasfar count imported ammonia in its CBAM figure?

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Senseible · Accepted Answer

DAP under CN 3105 is a CBAM good, and ammonia is its precursor. Multiply the ammonia consumed, about 0.22 t per tonne of DAP at 18% nitrogen, by the ammonia supplier's embedded emissions, then add your own direct and indirect emissions. Phosphoric and sulphuric acid are not CBAM goods. Standard DAP is 18% nitrogen. Ammonia, NH3, is 14.007 / 17.031 = 82.2% nitrogen by mass, so 0.18 t of nitrogen needs 0.18 x 17.031 / 14.007 = 0.219 t of ammonia per tonne of DAP. Use your metered ammonia consumption, which includes losses. If the ammonia is bought from abroad, its embedded emissions come from the producer's verified data, passed to you, or from the EU default value for ammonia from that origin. Keep supplier, cargo and quantity records that tie each cargo to your production period. Direct: fuel for granulation dryers and any steam you raise. Indirect: electricity for granulation, scrubbers and conveying, because fertilisers are charged on indirect emissions too. Not CBAM precursors: phosphoric acid, sulphuric acid and phosphate rock.

How does a Moroccan DAP exporter at Jorf Lasfar count imported ammonia in its CBAM figure?

Why about 0.22 t of ammonia

Imported ammonia

Your own emissions

Worked example: one tonne of DAP (illustrative inputs)

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