CBAM supplier data · CN 2808, 2814, 3102, 3105
UK CBAM for fertilisers importers
From 1 January 2027, UK CBAM puts a price on the carbon embedded in imported nitrogen fertilisers. According to HMRC's CBAM policy summary, importers can report the actual embedded emissions of those goods or use government default values. Default values are not specific to your supplier's plant. The real figure comes from that plant.
Where the carbon in nitrogen fertilisers comes from
Nitrogen fertilisers start with hydrogen, made from natural gas or coal, which becomes ammonia. Nitric acid production also releases nitrous oxide, a powerful greenhouse gas. EU CBAM counts indirect emissions from electricity for fertilisers.
Inputs whose data you need, by carbon impact
These are the goods, precursors and inputs that carry emissions into nitrogen fertilisers under CBAM. Impact bands are qualitative and vary by plant, production route and power source.
Coal (gasification)
Very high impactCoal-based hydrogen and ammonia emit substantially more than gas-based.
Data to request: Coal quantities and carbon content.
Hydrogen
Very high impactMade by steam methane reforming or coal gasification. Also a CBAM good in its own right.
Data to request: Production route and embedded emissions per tonne.
Ammonia
Very high impactThe base of every nitrogen fertiliser, and a CBAM good and precursor.
Data to request: Embedded emissions per tonne and the hydrogen route.
Natural gas
High impactBoth feedstock and fuel for making hydrogen.
Data to request: Volumes, split feedstock and fuel.
Nitric acid
High impactProduction releases nitrous oxide (N₂O), which CBAM counts. Abatement catalysts cut it sharply.
Data to request: N₂O monitoring data, abatement in place, and embedded emissions per tonne.
Ammonium nitrate & CAN
High impactMade from ammonia and nitric acid, so it inherits both precursors' emissions.
Data to request: Embedded emissions per tonne, with ammonia and nitric acid sources.
Urea
High impactMade from ammonia and CO₂. The CO₂ bound in urea is released when it's applied to fields; check how the current rules treat it.
Data to request: Embedded emissions per tonne and the ammonia source.
Electricity
Varies with power sourceRuns compressors and plant equipment. Counted under EU CBAM for fertilisers.
Data to request: Electricity per tonne and its source.
NPK compound fertilisers
Medium impactNitrogen from ammonia or nitric acid, blended with phosphorus and potassium.
Data to request: Embedded emissions per tonne and nitrogen content.
Not counted, or counted as zero, under CBAM: phosphate rock, sulphur, potash, limestone / dolomite, phosphoric acid. You do not need their emissions data for the CBAM return, though quantities can explain a product's figure.
Suppliers to contact, and what to ask
The plant that made the goods holds most of the data. Some inputs come from other companies you may need to reach through it.
| Supplier type | What they supply | What to ask for |
|---|---|---|
| Natural gas suppliers | Supply feedstock and fuel for ammonia. | Gas volumes, split between feedstock and fuel. |
| Coal suppliers | Supply coal-gasification plants, common in some producer countries. | Coal quantities and carbon content. |
| Power utility / captive plant | Grid supplier, or the site's own power plant. | Electricity source. |
| Ammonia producers & traders | Supply plants that buy ammonia rather than make it. | Embedded emissions per tonne of ammonia. |
| Phosphate rock miners | Supply rock for phosphoric acid. | Not needed for CBAM. |
| Sulphur & acid suppliers | Supply sulphur or sulphuric acid for phosphoric acid. | Not needed for CBAM. |
| Potash miners | Supply potassium for compound fertilisers. | Not needed for CBAM. |
| Limestone & dolomite quarries | Supply filler for calcium ammonium nitrate. | Not needed for CBAM. |
What to do before 1 January 2027
- 1. Map. List your imported nitrogen fertilisers by supplier and tonnage, and find the plant behind each supplier, not just the trader.
- 2. Request. Ask the 4 supplier types above for the data listed, starting with the suppliers covering most of your tonnage. Accept the EU CBAM template if they already use it.
- 3. Check. Compare each figure with the production route and the default value for that product and country, and send outliers back with a specific question.
- 4. Report. Keep the evidence behind every figure. HMRC says the first UK CBAM return and payment, for 2027, are due by 31 May 2028.
CarbonMeter's CBAM readiness pilots do this with you: we map your imports to the plants that made them, request and check the data, and report embedded emissions per supplier and product with the evidence behind each number.
Questions
Which fertilisers goods does UK CBAM cover?
UK CBAM applies from 1 January 2027 to imported nitrogen fertilisers, commodity codes under CN 2808, 2814, 3102, 3105, according to HMRC's CBAM policy summary. The importer is liable once its CBAM goods pass a £50,000 threshold, and can report the actual embedded emissions of the goods or government default values.
Where does the carbon in nitrogen fertilisers come from?
Nitrogen fertilisers start with hydrogen, made from natural gas or coal, which becomes ammonia. Nitric acid production also releases nitrous oxide, a powerful greenhouse gas. EU CBAM counts indirect emissions from electricity for fertilisers.
What should a UK importer ask a fertilisers supplier for?
The data that the plant which made the goods holds: for coal (gasification), coal quantities and carbon content.; for hydrogen, production route and embedded emissions per tonne.; for natural gas, volumes, split feedstock and fuel.; for nitric acid, n₂O monitoring data, abatement in place, and embedded emissions per tonne.. Many producers already report this to EU customers in the European Commission's CBAM template.