Senseible

What does a CBAM verifier check at an Indian fertiliser plant?

Nitric acid N2O from continuous stack monitoring, the nitrogen content behind every tonne sold, how your CN codes were grouped, ammonia and hydrogen bought in as precursors, CO2 sent to the urea plant, and electricity, which counts for fertilisers. The verifier needs scope IV, plus II or III where you make ammonia or nitric acid, each with LII.

Match the verifier's scope to your plant

Nitric acid: N2O is measured, never estimated

N2O from the catalytic oxidation of ammonia and from any NOx or N2O abatement unit must be monitored with a continuous emission measurement system at a suitable point. Several stacks that cannot be measured from one place are monitored separately and added. N2O from burning fuel is left out. The verifier checks the CEMS data, its calibration and the flue gas flow, for which the rules prefer a mass balance over a flow meter, and converts at 265 t CO2e per tonne of N2O. That N2O then travels into every ammonium nitrate or NPK tonne made from the acid.

Ammonia, hydrogen and the CO2 that goes to urea

Nitrogen content and how your goods were grouped

Electricity

Grid power for compressors, prilling towers and granulators is part of the figure for every fertiliser good. Any captive plant figure you use instead needs the evidence the rules ask for, which the verifier tests line by line.

Worked example: two numbers a verifier reruns

Example quantities and figures. The GWP of 265 is the value in the Commission's fertiliser guidance.

What Senseible does here

Senseible reads gas, ammonia purchase and power invoices into dated records, and its CBAM Suite builds per-process files for ammonia, nitric acid, urea and mixed fertilisers, taking your CEMS total for N2O as measured. Every figure is checked in-house before an accredited verifier, Senseible's partner or one you appoint, signs off.

Sources: European Commission, Guidance on CBAM verification and accreditation (24 August 2026), sections 2.1, 2.2, 5.3, 7.7 and 9.2.3, European Commission, CBAM Guidance No. 5c, fertilisers (14 August 2026), sections 2 and 3.1, Tables 3-1 and 3-2

Last reviewed 2026-10-30.