# Is a CBAM fertiliser figure given per tonne of product or per tonne of nitrogen?

Canonical: https://senseible.earth/answers/cbam-fertiliser-figure-per-tonne-product-or-nitrogen

Per tonne of the good as imported, such as a tonne of urea or of NPK. The nitrogen content and the form it is in are reported as extra parameters, so the importer can compare products. Check the current implementing rules for the exact fields.

## The unit

Embedded emissions are stated per tonne of the good, the same unit as the customs declaration.

## Extra parameters

- Nitrogen content and the form: urea, nitrate or ammonium.
- Phosphorus and potassium content for mixed fertilisers.
- Production route where it matters.

## Mixed fertilisers

For NPK, the nitrogen compounds carry most of the emissions; precursors are attributed by their share.

## What Senseible does here

Senseible reads fuel, electricity and production documents into dated, fingerprinted installation records, the starting point for the actual emissions an EU importer asks for.

- [Are urea and DAP covered?](https://senseible.earth/answers/are-urea-and-dap-covered-by-cbam)
- [NPK blend exporters](https://senseible.earth/answers/south-africa-npk-blend-exporter-cbam)
- [Fertiliser indirect emissions](https://senseible.earth/answers/cbam-fertiliser-indirect-emissions-electricity)

Sources: [CBAM Regulation (EU) 2023/956, consolidated](https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20), [Implementing Regulation (EU) 2023/1773, monitoring rules](https://eur-lex.europa.eu/eli/reg_impl/2023/1773/oj/eng), [European Commission, CBAM legislation and guidance](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en)

Last reviewed 2026-10-22.