# Which nitrogen details does the Carbon Border Adjustment Mechanism (CBAM) ask for on a mixed fertiliser, and where do they come from?

Canonical: https://senseible.earth/answers/cbam-mixed-fertiliser-nitrogen-forms-where-they-come-from

For a mixed fertiliser the Commission's guide lists nitrogen as ammonium, nitrate, urea and other (organic) forms, plus total nitrogen. European Union (EU) fertiliser law already requires these on packaging or sales papers, so the guide says they may be used to work out embedded emissions. Custom blends need a nitrogen declaration for each consignment.

## What the importer must report

CBAM is the EU's charge on the carbon built into imported goods. Besides the emissions figure, the guide says the plant tells the importer a few extra details, and the importer reports them in the annual CBAM declaration. For mixed fertilisers they are:

- Nitrogen as ammonium.
- Nitrogen as nitrate.
- Nitrogen as urea.
- Nitrogen in other (organic) forms.
- Total nitrogen.

## Where the numbers come from

The guide says the split is information required anyway under Regulation (EU) 2019/1009, the EU rule on fertilising products. It adds that European fertiliser law requires the nitrogen content, in its forms, to be clearly shown on the packaging, or in the sales documents for bulk deliveries, and that these values may be used to work out the embedded emissions of any mixed fertiliser.

Our reading, not the guide's words: an Indian plant selling into the EU can get the same split from its own batch analysis or product specification. Ask your verifier and your importer which document they accept.

## Made-to-order blends

For goods made to a customer's own recipe, the guide says the operator must issue a nitrogen declaration for each consignment.

## The other fertiliser goods

- Ammonia: nitrogen content, and the concentration if it is a water solution. Hydrous and anhydrous ammonia are reported together as 100% ammonia.
- Nitric acid: concentration in per cent by mass and nitrogen content, reported as 100% nitric acid.
- Urea: purity (per cent urea by mass and per cent nitrogen) and nitrogen content.

## One tonne of NPK 15-15-15 (example numbers, not the guide's recipe)

- Total nitrogen: 150 kilograms in the tonne
- As ammonium 60, as nitrate 50, as urea 40, in other forms 0. Check: 60 + 50 + 40 + 0 = 150
- Our reading: the emissions figure uses the total, so at 0.003 tonnes of carbon dioxide equivalent per kilogram of nitrogen the tonne carries 0.003 x 150 = 0.45 tonnes. The split travels beside the figure

The split and the 0.003 are example numbers.

## What Senseible does here

Senseible reads fuel invoices and electricity bills into monthly records. Analysing your product or reading your nitrogen test certificates is custom, on request. Senseible builds the verifier-ready file and checks every figure in-house; an accredited verifier Senseible partners with signs it off, or the client sends it to their own.

- [Build your fertiliser CBAM file](https://senseible.earth/cbam-suite)
- [NPK 15-15-15 worked example from the guide](https://senseible.earth/answers/cbam-npk-15-15-15-worked-example-from-the-guide)
- [Nitrogen content ranges for mixed fertilisers](https://senseible.earth/answers/mixed-fertiliser-cbam-nitrogen-content-ranges)
- [Many NPK grades, one figure](https://senseible.earth/answers/cbam-many-npk-grades-one-nitrogen-figure)
- [Verifier checks at a fertiliser plant](https://senseible.earth/answers/what-cbam-verifier-checks-fertiliser-plant-india)

Sources: [European Commission, CBAM Guidance No. 5c, fertilisers (14 August 2026)](https://taxation-customs.ec.europa.eu/document/download/8fd0542b-e67d-4183-bb20-a19de510f53c_en?filename=Guidance%20No.%205c%20-%20Sector-specific%20guidance%20document%20on%20fertilisers.pdf)

Last reviewed 2026-11-07. Check Table 3-2 and footnotes 8 and 12 of the guide against Annex I, point 3.10.1 of Implementing Regulation (EU) 2025/2547. The guide says it is not legally binding.