Data point 1
N₂O measurement at the nitric acid plant. Continuous measurement, abatement uptime and the treatment of start-up and shutdown periods. Averages that quietly exclude upsets do not survive verification.
Scope
What CBAM covers in this sector.
| CN codes | 2808 00 00 · 2814 · 2834 21 00 · 3102 · 3105 |
|---|---|
| Covered goods | Nitric acid and sulphonitric acids, anhydrous and aqueous ammonia, potassium nitrate, nitrogenous fertilisers and compound fertilisers containing two or three of N, P and K. |
| Emissions in scope | Direct and indirect emissions. Greenhouse gases include CO₂ and N₂O, which is why nitric acid plants sit at the centre of the file. |
| Relevant precursors | Ammonia and nitric acid are the precursors to nitrogenous and compound fertilisers. Hydrogen is a precursor to ammonia. |
Transcribed from Annex I and Annex II to Regulation (EU) 2023/956; checked 01 September 2026. The Official Journal text and the classification declared to customs govern. Sector guidance published on 14 August 2026 is available from the European Commission.
Production routes
The route decides the number.
- Steam methane reforming to ammonia, then urea — the reformer is the dominant CO₂ source and the CO₂ used in urea synthesis has to be tracked, not netted off by assumption.
- Nitric acid production with tertiary or secondary N₂O abatement — abatement efficiency and catalyst age are directly reflected in the reported figure.
- NPK blending from purchased ammonia, nitric acid or phosphates — almost all embedded emissions are inherited from precursors.
Hardest data points
Three places this sector fails verification.
Data point 2
CO₂ consumed in urea synthesis. The carbon captured from the reformer and bound into urea is a specific accounting treatment, not a general deduction.
Data point 3
Precursor data on purchased ammonia. A blender’s footprint is mostly its suppliers’ footprint, and generic factors will not be accepted where actual values are claimed.
CBAM accreditation status: our application has been formally accepted by ACCREDIA and the assessment is underway. Accredited CBAM verification will be offered only after formal accreditation is granted and within the approved scope. Full status record
Build the file that has to survive verification
Describe the claim — not the service.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.