What default values would a UK importer use for Indian green ammonia or hydrogen?
The same as for any ammonia or hydrogen: HMRC's UK CBAM default is 28.378 tCO2e per tonne of hydrogen, 2.434 per tonne of anhydrous ammonia and 0.999 per tonne of aqueous ammonia. Defaults ignore how the product was made, so a green producer needs verified actual data.
Defaults
- 2804 10 00 hydrogen: 28.378 tCO2e per tonne.
- 2814 10 00 anhydrous ammonia: 2.434.
- 2814 20 00 ammonia in aqueous solution: 0.999.
Why the default hurts a green plant
Defaults apply regardless of origin or route. An electrolysis plant has very low direct emissions, and the UK does not count its electricity until at least 2029, yet on the default its ammonia carries 2.434 tCO2e per tonne. Only a verified actual figure brings that down.
What a verifier will look at
- Direct emissions only: any fossil fuel burned, for example in backup boilers.
- Hydrogen as a precursor for ammonia.
- The calendar year of production and the tonnes made.
What Senseible does here
Senseible reads fuel and power invoices into dated records, so a low direct figure can be shown from documents. 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.
Sources: HMRC, UK CBAM hydrogen default values, HMRC, UK CBAM fertilisers default values
Last reviewed 2026-11-02.