How does CBAM handle mixed fertilisers with different nitrogen contents?

Emissions are averaged by composition, in nitrogen-content ranges no wider than 10%, under the Commission's rules. Electricity and precursors such as ammonia, nitric acid and urea count. Fertilisers with only phosphorus and potassium, CN 3105 60 00, are outside CBAM.

What counts

• Direct emissions of the production process.
• Indirect emissions from electricity, since fertilisers are not in Annex II.
• Embedded emissions of ammonia, nitric acid, urea and mixed fertilisers used as inputs.

Mixed fertiliser as its own precursor

A blend can use another mixed fertiliser, for example an ammonium salt, as an input. Its embedded emissions are added like any other precursor.

What the buyer reports

The contents of the different forms of nitrogen, alongside the emissions figure.

What Senseible does here

Senseible reads an exporter's fuel and electricity invoices into dated, fingerprinted records that a monitoring plan and a verifier can trace back to source. Senseible does not verify emissions, register operators in the CBAM Registry or file CBAM declarations.

• Urea and DAP coverage
• Fertiliser figure per tonne or per nitrogen
• India default values for DAP and NPK

Sources: European Commission, CBAM Guidance No. 5c, fertilisers, European Commission, CBAM Guidance No. 2, quick guide for non-EU operators (14 August 2026)

Last reviewed 2026-10-23.