A reference guide to the CN codes for fertiliser products covered by CBAM, with specific relevance to South African nitrogen fertiliser producers and exporters.
Fertilisers are one of the five sectors covered by CBAM from 1 January 2026. The CBAM scope for fertilisers focuses primarily on nitrogen-based fertilisers, which are produced from ammonia synthesised using the Haber-Bosch process — a highly energy-intensive and carbon-intensive process.
| CN Code | Product Description | CBAM Scope |
|---|---|---|
| 2808.00 | Nitric acid; sulphonitric acids | Yes |
| 2814.10 | Anhydrous ammonia | Yes |
| 2814.20 | Ammonia in aqueous solution | Yes |
| 2834.21 | Potassium nitrate | Yes |
| 3102.10 | Urea (N > 45%) | Yes |
| 3102.21 | Ammonium sulphate | Yes |
| 3102.29 | Double salts and mixtures of ammonium sulphate and ammonium nitrate | Yes |
| 3102.30 | Ammonium nitrate (whether or not in aqueous solution) | Yes |
| 3102.40 | Mixtures of ammonium nitrate with calcium carbonate | Yes |
| 3102.50 | Sodium nitrate | Yes |
| 3102.60 | Double salts and mixtures of calcium nitrate and ammonium nitrate | Yes |
| 3102.80 | Mixtures of urea and ammonium nitrate in aqueous/ammoniacal solution | Yes |
| 3102.90 | Other nitrogen fertilisers | Yes |
| 3105.10 | Goods in tablets or similar forms or in packages ≤ 10 kg | Yes |
| 3105.20 | Mineral or chemical fertilisers containing N, P and K | Yes |
| 3105.30 | Diammonium hydrogenorthophosphate (DAP) | Yes |
| 3105.40 | Monoammonium phosphate (MAP) | Yes |
| 3105.51 | Other mineral/chemical fertilisers containing nitrates and phosphates | Yes |
| 3105.59 | Other mineral/chemical fertilisers containing N and P | Yes |
| 3105.90 | Other mineral/chemical fertilisers | Yes |
South Africa's fertiliser industry is primarily focused on domestic consumption rather than export. However, some producers and traders do export nitrogen-based fertilisers to neighbouring African countries and occasionally to EU markets.
Key South African fertiliser producers:
A critical aspect of fertiliser CBAM is the inclusion of nitrous oxide (N₂O) emissions from nitric acid production. N₂O has a global warming potential of 298 times CO₂ (GWP100), making it a potent greenhouse gas.
The production of nitric acid (used to make ammonium nitrate) generates significant N₂O emissions. Without abatement technology (catalytic N₂O destruction), these emissions can be 5–10 tCO₂e/t of nitric acid produced.
The EU default emission value for fertilisers is 2.85 tCO₂/t (with 10% markup), which reflects the global average including N₂O emissions.
Use the CBAM Calculator [blocked] to model your specific fertiliser CBAM liability.