What are the UK CBAM default values for nitrogen fertilisers?

Ammonium nitrate, not in solution (3102 30 90), has a UK CBAM default of 2.600 tCO2e per tonne. Nitric acid (2808 00 00) is 2.048, ammonium sulphate (3102 21 00) 1.107, potassium nitrate (2834 21 00) 1.813, and fertilisers in tablets or packs of 10 kg gross or less (3105 10 00) 0.892.

Nitrogen products

• 2808 00 00: nitric acid and sulphonitric acids: 2.048 tCO2e per tonne.
• 2814 10 00: anhydrous ammonia: 2.434.
• 2834 21 00: potassium nitrate: 1.813.
• 3102 10 19: urea above 45% nitrogen, other than the listed solutions and small packs: 1.392.
• 3102 21 00: ammonium sulphate: 1.107.
• 3102 30 90: ammonium nitrate, not in solution: 2.600.

Mixed and phosphate fertilisers

• 3105 20 10: NPK with nitrogen above 10%: 1.017.
• 3105 30 00: diammonium phosphate: 0.481.
• 3105 40 00: monoammonium phosphate: 0.522.
• 3105 10 00: goods of chapter 31 in tablets or packs of 10 kg gross or less: 0.892.
• Not in scope: 3105 60 00, fertilisers with phosphorus and potassium only.

Gases counted

Fertilisers count carbon dioxide and nitrous oxide; ammonia counts carbon dioxide only. Nitric acid plants are where nitrous oxide matters most.

Pack size changes the code

• 500 t of ammonium sulphate in 50 kg bags, 3102 21 00: 500 x 1.107 = 553.5 tCO2e.
• The same 500 t in 5 kg garden packs, 3105 10 00: 500 x 0.892 = 446.0 tCO2e.
• Same product, 107.5 tCO2e apart on defaults.

What Senseible does here

Senseible reads gas, ammonia and nitric acid purchase invoices with production by grade, so your fertiliser figure can be compared with each default. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.

• UK CBAM for Indian exporters
• UK CBAM unit for cement and fertiliser
• What a CBAM verifier checks at a fertiliser plant

Sources: HMRC, UK CBAM fertilisers default values (published 16 October 2026), HM Treasury and HMRC, UK CBAM policy summary

Last reviewed 2026-11-03.