How CBAM Changes Fertiliser Imports in Germany and Poland

Published 2026-10-13.

Fertiliser is the CBAM product group that farmers notice. Nitrogen fertilisers such as urea, ammonium nitrate and calcium ammonium nitrate, and their inputs ammonia and nitric acid, are all covered. For an importer or distributor in Germany or Poland, 2026 brought two changes at once: a carbon charge on what it imports, and new tariffs that close off some of its cheapest sources.

This article answers what changed and how to buy with it in mind.

Two cost changes at the same border

CBAM. Since 1 January 2026 the authorised declarant owes certificates for the embedded emissions in imported fertiliser, bought from February 2027 and surrendered with the first annual declaration by 30 September 2027. Making ammonia releases a lot of CO2, and nitric acid production also releases nitrous oxide, which CBAM counts. Industry groups estimated in December 2025 that CBAM could add 10 percent to more than 30 percent to fertiliser prices, and at least 10 to 15 percent in 2026.

Tariffs on Russia and Belarus. The EU has put tariffs on fertilisers from Russia and Belarus that start with the base duty of about 6.5 percent plus a fixed charge of about €40 to €45 per tonne, rising to roughly €315 to €430 per tonne by 2028, according to industry summaries.

To soften the combined effect, the European Commission proposed on 24 February 2026 to suspend ordinary import duties on urea and ammonia for one year for all origins except Russia and Belarus, saving importers about €60 million by its estimate. Check whether the suspension has been adopted for the period you are buying in.

What this means for sourcing

Origin matters more than before. With Russian and Belarusian supply taxed out of reach over time, importers turn to North Africa, the Middle East, the Americas and Asia.
Producer data matters more than origin. Plants differ widely in emissions per tonne of ammonia, depending on gas efficiency and whether nitrous oxide from nitric acid is abated. Verified installation data from an efficient plant can cut the certificate cost sharply.
Default values are less punishing here than for steel. For fertilisers, the mark-up on default values is 1 percent, compared with 10 to 30 percent for steel, aluminium and cement. But default values themselves are set cautiously, so actual data still usually wins.

What to ask suppliers for

The producing installation and production route for each product, including the ammonia and nitric acid behind it.
Specific embedded emissions per tonne, covering CO2 and nitrous oxide, with the reporting period and verifier.
Any carbon price paid at origin, with evidence.

Compare default and actual emissions with the CBAM calculator, and see the fertiliser cost table for how the charge grows to 2034. For the steel side of Polish and German imports, read what a Polish steel importer should ask its suppliers.

This is general guidance, not legal advice.