# How does CBAM handle mixed fertilisers with different nitrogen contents?

Canonical: https://senseible.earth/answers/mixed-fertiliser-cbam-nitrogen-content-ranges

Emissions are averaged by composition, in nitrogen-content ranges no wider than 10%, under the Commission's rules. Electricity and precursors such as ammonia, nitric acid and urea count. Fertilisers with only phosphorus and potassium, CN 3105 60 00, are outside CBAM.

## What counts

- Direct emissions of the production process.
- Indirect emissions from electricity, since fertilisers are not in Annex II.
- Embedded emissions of ammonia, nitric acid, urea and mixed fertilisers used as inputs.

## Mixed fertiliser as its own precursor

A blend can use another mixed fertiliser, for example an ammonium salt, as an input. Its embedded emissions are added like any other precursor.

## What the buyer reports

The contents of the different forms of nitrogen, alongside the emissions figure.

## What Senseible does here

Senseible reads an exporter's fuel and electricity invoices into dated, fingerprinted records that a monitoring plan and a verifier can trace back to source. Senseible does not verify emissions, register operators in the CBAM Registry or file CBAM declarations.

- [Urea and DAP coverage](https://senseible.earth/answers/are-urea-and-dap-covered-by-cbam)
- [Fertiliser figure per tonne or per nitrogen](https://senseible.earth/answers/cbam-fertiliser-figure-per-tonne-product-or-nitrogen)
- [India default values for DAP and NPK](https://senseible.earth/answers/cbam-default-value-india-dap-npk)

Sources: [European Commission, CBAM Guidance No. 5c, fertilisers](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), [European Commission, CBAM Guidance No. 2, quick guide for non-EU operators (14 August 2026)](https://taxation-customs.ec.europa.eu/document/download/91e1056c-4524-4705-aaa7-e25c1439a87a_en?filename=Guidance%20No.%202%20-%20Quick%20guide%20for%20non-EU%20operators%20on%20CBAM%20implementation.pdf)

Last reviewed 2026-10-23.