CBAM for fertiliser importers

In the fertiliser sector the CBAM covers nitrogen fertilisers and key precursors. The emissions arise in ammonia and nitric acid production, long before the finished fertiliser reaches your warehouse.

What counts in the fertiliser sector

The CBAM pulls in nitrogenous fertilisers along with precursors such as ammonia and nitric acid. The range runs from the base chemical to the ready-to-use fertiliser. Which of your imports are actually caught depends on the CN code. With multi-stage products a close look pays off, because precursor and end product can be treated differently.

Emissions from the upstream chemistry

Producing ammonia is energy- and emission-intensive, and nitric acid adds process-related nitrous oxide emissions on top. These upstream emissions shape the balance of the finished fertiliser. For data collection that means you may have to ask deep into the supply chain, down to the actual producer of the precursors.

The practical consequence

Start mapping the chain early: who produces what, and which emission data is available there at all. The more stages, the longer the collection takes. Wait, and you end up on default values, which can turn expensive given the high intensity of fertiliser precursors.

Information on the CBAM is given to the best of our knowledge, as of June 2026, without guarantee. Dynamic values such as certificate prices, default values and deadlines can change. The applicable legal acts and the competent authorities are decisive. This article is not legal, tax or customs advice.