Fertilisers default values
Published 16 October 2026
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This publication is available at https://www.gov.uk/government/publications/check-the-default-values-for-the-carbon-border-adjustment-mechanism-cbam/fertilisers-default-values
Use this guidance to find the default values to use for the fertilisers sector. The values apply to each Carbon Border Adjustment Mechanism (CBAM) good, regardless of origin.
If you submit a CBAM return that uses default values, you cannot amend it later with actual emissions data.
The default values are sorted by combined nomenclature (CN) code. To find out the CN code for a good, you can use the Trade Tariff tool.
Using default values and actual emissions
You can use default values to determine emissions in your CBAM goods, including any CBAM goods used to make a final CBAM good (precursors).
You can use default values for precursor goods when using actual emissions data for relevant processes associated with turning the precursor goods into final CBAM goods.
You cannot use actual emissions data for precursor CBAM goods and default values for the final CBAM good.
Fertilisers default values
The following values replicate those of the Force of Law notice. You must use them if you’re not reporting actual verified emissions.
| Combined Nomenclature (CN) code | Combined Nomenclature (CN) description | Default value (tonnes of carbon dioxide equivalent (tCO2e) per tonne of product) |
|---|---|---|
| 28080000 | Nitric acid; sulphonitric acids | 2.048 tCO2e per tonne |
| 28141000 | Anhydrous ammonia | 2.434 tCO2e per tonne |
| 28142000 | Ammonia in aqueous solution | 0.999 tCO2e per tonne |
| 28342100 | Nitrate of potassium | 1.813 tCO2e per tonne |
| 31021012 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing equal to or greater than 31.8% but less than or equal to 33.2% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.457 tCO2e per tonne |
| 31021015 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing greater than 33.2% but less than or equal to 55% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.753 tCO2e per tonne |
| 31021019 | Urea, whether or not in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg, or in aqueous solution containing equal to or greater than 31.8% but less than or equal to 55% by weight of urea) | 1.392 tCO2e per tonne |
| 31021090 | Urea, whether or not in aqueous solution, containing less than or equal to 45% by weight of nitrogen on the dry anhydrous product (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.773 tCO2e per tonne |
| 31022100 | Ammonium sulphate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.107 tCO2e per tonne |
| 31022900 | Double salts and mixtures of ammonium sulphate and ammonium nitrate (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.460 tCO2e per tonne |
| 31023010 | Ammonium nitrate in aqueous solution (excluding that in packages with a gross weight of less than or equal to 10kg) | 1.485 tCO2e per tonne |
| 31023090 | Ammonium nitrate (excluding that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.600 tCO2e per tonne |
| 31024010 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing less than or equal to 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.120 tCO2e per tonne |
| 31024090 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing greater than 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.978 tCO2e per tonne |
| 31025000 | Sodium nitrate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 3.247 tCO2e per tonne |
| 31026000 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.698 tCO2e per tonne |
| 31028000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excluding those in packages with a gross weight of less than or equal to 10kg) | 1.589 tCO2e per tonne |
| 31029000 | Mineral or chemical nitrogen fertilisers (excluding urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages less than or equal to 10kg) | 1.953 tCO2e per tonne |
| 31051000 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg | 0.892 tCO2e per tonne |
| 31052010 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content greater than 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.017 tCO2e per tonne |
| 31052090 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content less than or equal to 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.677 tCO2e per tonne |
| 31053000 | Diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.481 tCO2e per tonne |
| 31054000 | Ammonium dihydrogenorthophosphate “monoammonium phosphate”, whether or not mixed with diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.522 tCO2e per tonne |
| 31055100 | Mineral or chemical fertilisers containing nitrates and phosphates (excluding ammonium dihydrogenorthophosphate “Monoammonium phosphate”, diammonium hydrogenorthophosphate “Diammonium phosphate”, and those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.404 tCO2e per tonne |
| 31055900 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excluding nitrate) and phosphorus but not nitrates (excluding ammonium dihydrogenorthophosphate “monoammonium phosphate”, diammonium hydrogenorthophosphate “diammonium phosphate” in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.765 tCO2e per tonne |
| 31059020 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing greater than 10% nitrogen by weight (excluding in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.704 tCO2e per tonne |
| 31059080 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of less than or equal to 10% (excluding in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 0.776 tCO2e per tonne |
If you want to find out how CBAM default values are worked out, visit the Carbon Border Adjustment Mechanism: force of law notices and reference document.