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CBAM NPK fertilizer imports: compliance dossier for EU importers (CN 3105)

NPK compound fertilizers (CN 3105) are complex goods under CBAM with multiple precursors: ammonia, nitric acid and phosphoric acid. The embedded emissions include both CO₂ and N₂O. Major suppliers to the EU — Russia, Belarus, Morocco and Egypt — each have different default values. CBAMCheck generates 12 structured documents covering precursor chain analysis, dual GHG calculation, verification preparation and all supporting records.

Generate your CBAM dossier — €299Free check: does CBAM affect you?

€299 · One-time · 12 professional deliverables · Your data never leaves your browser

Built on Reg. (EU) 2023/956 · Modified by Reg. (EU) 2025/2083 · 13,566 default values (Reg. 2025/2621) · 100% browser-side — your data never leaves your device

The numbers that matter for your NPK fertilizer CBAM compliance

CO₂ + N₂O
NPK production generates both greenhouse gases via the nitric acid precursor
CN 3105
NPK compound fertilizers — complex goods with multiple CBAM precursors
1.509
tCO₂e/t — Russia fertilisers default (Reg. 2025/2621)

Your CBAM compliance timeline for NPK fertilizer imports

1
Register as authorised CBAM declarant
Art. 5. Required before importing NPK fertilizers from third countries under CBAM.
2
Map NPK CN codes and identify precursors
CN 3105 covers NPK compounds. As complex goods, precursors (ammonia, nitric acid, phosphoric acid) must be identified. Annex I.
3
Request actual emissions data from suppliers
NPK precursor chains vary by plant. Plants with N₂O abatement on nitric acid lines and efficient ammonia synthesis have significantly lower actual emissions.
4
Calculate embedded emissions (CO₂ + N₂O)
Use default values from Reg. 2025/2621 or actual data. Art. 7 + Annex IV. N₂O from nitric acid precursor is converted to CO₂e.
5
Buy CBAM certificates quarterly
Art. 22(2): certificates covering at least 50% of embedded emissions must be purchased by end of each quarter.
6
Submit annual CBAM declaration by 30 September
Art. 6: first declaration due 30 September 2027 for calendar year 2026. Includes quantities, emissions, certificates surrendered.

Three mistakes that inflate your CBAM cost or create compliance risk

MISTAKE 1 — TREATING NPK AS A SIMPLE GOOD

Ignoring the precursor chain

NPK fertilizers are complex goods with multiple CBAM precursors: ammonia (from natural gas), nitric acid (N₂O emissions) and phosphoric acid. Treating NPK as a single product without decomposing the precursor emissions creates a compliance gap.

MISTAKE 2 — IGNORING N₂O FROM NITRIC ACID

Reporting only CO₂ emissions for NPK

The nitric acid precursor in NPK production generates significant N₂O emissions (GWP 273× CO₂). Omitting N₂O drastically understates the embedded emissions and risks non-compliance during Art. 8 verification.

MISTAKE 3 — LUMPING ALL NPK ORIGINS TOGETHER

Using a single default for all suppliers

Default values for fertilisers vary significantly by country of origin: Russia 1.509, Morocco 1.466, Egypt 1.394, Belarus 1.508 tCO₂e/t. Using a single average instead of origin-specific defaults creates inaccurate declarations.

What you receive: 12 deliverables in one ZIP file

CBAMCheck generates a complete CBAM compliance dossier — not a single PDF. 12 structured documents delivered as a ZIP file, each citing the specific article of Reg. (EU) 2023/956 it addresses.

1

Scope Assessment

Determines whether your imports fall under CBAM and which obligations apply. Art. 2 + Art. 2a of Reg. (EU) 2023/956.

2

Embedded Emissions Calculation

Calculates embedded emissions per tonne using default values from Implementing Reg. (EU) 2025/2621 or your actual data. Art. 7 + Annex IV.

3

CBAM Certificate Estimation

Estimates the number of certificates required and the projected cost, adjusted for free allocation (Art. 31).

4

Draft CBAM Declaration

Pre-structured declaration following Art. 6(2) requirements: quantities, emissions, certificates, carbon price.

5

Carbon Price Documentation

Documents any carbon price paid in the country of origin for Art. 9 deduction. Pre-formatted for the CBAM Registry.

6

Annex V Record Template

Record-keeping template compliant with Annex V requirements. Ready for verifier review.

7

Verification Preparation

Structured preparation for Art. 8 verification by an accredited verifier. Annex VI checklist included.

8

Supplier Letter Template

Model letter in English requesting emissions data and installation information from your third-country supplier.

9

Compliance Calendar (.ics)

Importable calendar with quarterly certificate obligations (Art. 22(2)), annual declaration deadline (30 September), and key milestones.

10

Executive Summary

One-page overview of your CBAM exposure: cost estimate, timeline, risk areas. Ready for management or board reporting.

11

Interactive HTML Dashboard

Standalone HTML dashboard with 2026–2032 projections reflecting free allocation phase-out (Art. 31). Works offline, no subscription.

12

Compliance Calendar Document

Visual calendar of all CBAM deadlines, reporting windows and certificate purchase schedules.

Generated from your input data, in your browser. No data leaves your device.

See what you get

Download a sample CBAMCheck dossier. This is a real output generated with generic data — the same 12 deliverables you will receive with your company's actual figures.

Download sample dossier (ZIP)

Generic data. Your dossier will contain your actual import figures, CN codes and emissions calculations.

Estimate your CBAM exposure

Select your sector and country of origin. CBAMCheck searches through 13,566 official records from Implementing Reg. (EU) 2025/2621 and shows the result with the 2026 mark-up included.

Quick CBAM Calculator

Average European Commission default values per sector and country of origin.

Default emissions (tCO₂e/t)
Mark-up 2026 (1%)
Total emissions with mark-up
CBAM rate 2026 (2.5%)
Estimated certificates

This is a quick estimate. Your complete dossier includes projections through 2032, an editable interactive dashboard, and 10 PDF documents.

Generate your complete dossier — €299 →

Average values per sector from Implementing Reg. (EU) 2025/2621. The complete dossier uses the exact CN code of your goods, not the sector average. Estimated EU ETS price: €75/tCO₂e.

What CBAM compliance costs with each alternative

FeatureFree toolCBAMCheckSaaS Enterprise
PriceFree€299 (one-time)€1,990–€4,800/year
ModelGeneric template12 professional deliverablesAnnual subscription
Default valuesNot included13,566 (Reg. 2025/2621)Partial
Interactive dashboardNoHTML, 7-year projectionPlatform-locked
Supplier letterNoEnglish template includedVariable
Art. 8 verification prepNoIncludedVariable
PrivacyVariable100% browser-sideData on server
Multi-company supportNoVia Professional PackYes

Choose your licence

1 DOSSIER
€299
/ dossier

  • 10 professional PDF documents
  • Interactive HTML dashboard (2026–2032 projection)
  • 13,566 official default values integrated
  • English supplier letter template
  • Importable .ics calendar
  • 10 regenerations · 30 days
  • 1 licence = 1 importing company
Get your individual licence →
PROFESSIONAL PACK
€1,999
70 generations · 1 key

  • 70 generations with a single key
  • 70 complete dossiers (12 deliverables each)
  • Switch product between generations
  • Ideal for customs brokers
  • For consultants billing CBAM compliance
70 interactive HTML Dashboards × product (projection 2026–2032). Real-time tables and charts with variable calculations. No technical training required. Fully intuitive.
🔒 Data stays on your computer. No information shared with third parties.
Request Professional Pack →

How your licence works

1
1 licence = 1 importing company. You pay €299 for the dossier you generate now. The licence is linked to your company name + EORI.
2
Up to 10 regenerations of the ZIP to correct data, adjust goods or update technical information.
3
30-day editing window from first activation. Within that period you can regenerate the dossier as many times as needed (up to 10).
4
The downloaded dossier is yours forever. It does not expire and is not tied to any subscription. The 10 PDFs, HTML dashboard and .ics calendar remain functional offline.

The EU CBAM portal ASKS for data. CBAMCheck CALCULATES it.

THE EU CBAM PORTAL

Asks you to declare data

The EU CBAM Registry (Art. 14) requires you to submit total embedded emissions, number of certificates and carbon price documentation. It does not calculate these for you. You must arrive with the numbers ready.

CBAMCHECK

Calculates the data you need to declare

CBAMCheck takes your import data (tonnes, CN codes, country of origin) and generates the embedded emissions calculation, certificate estimation, carbon price documentation and all supporting records. You download the dossier and use it to complete your declaration in the CBAM Registry.

Enforcement: what happens when CBAM certificates are missing

Art. 26 of Reg. (EU) 2023/956 sets the penalties.

⚠️
Authorised declarant: penalty identical to EU ETS rate
EU ETS rate per certificate

Art. 26(1): an authorised CBAM declarant who fails to surrender the required certificates by 30 September faces a penalty identical to the excess emissions penalty under Art. 16(3) of Directive 2003/87/EC, increased per Art. 16(4). The penalty applies per certificate not surrendered. Payment does not release the obligation to surrender outstanding certificates (Art. 26(3)).

⚠️
Unauthorised importer: penalty 3–5 times the standard rate
3–5×

Art. 26(2): anyone introducing goods without authorisation faces a penalty of 3 to 5 times the standard penalty, depending on duration, gravity, scope, intent and cooperation. Also applies to importers exceeding the de minimis threshold (50 tonnes, Art. 2a) without authorisation (Art. 26(2a)).

Importing NPK, urea, ammonia and other fertilisers from multiple origins?

The Professional Pack covers 70 dossier generations. Compare CBAM costs across Russia, Belarus, Morocco, Egypt and other origins — and across product types within the fertilisers sector.

Request Professional Pack →
70 generations · 1 key · Switch product between runs

What CBAMCheck guarantees and what it does not

CBAMCheck generates a document structured according to Art. 6 and Art. 7 + Annex IV of Regulation (EU) 2023/956 from the information you enter. The truthfulness, accuracy and completeness of that information is your responsibility as importer or authorised CBAM declarant.

We guarantee that the document structure follows Regulation (EU) 2023/956 and that the legal references cited are correct. We do not guarantee that a specific document will be accepted by a national competent authority in a specific case.

CBAMCheck is not legal advice. For specific situations, consult a lawyer or specialised regulatory consultancy.

Frequently asked questions

Is this a subscription?
No. One-time payment. The licence includes 30 days of editing and 10 regenerations. The downloaded dossier is yours forever.
Can I request a refund?
By activating the licence you give express consent for the immediate generation of digital content under Art. 16(m) of Directive (EU) 2011/83, waiving the 14-day withdrawal right. Refunds are accepted only for reproducible technical faults.
What if the regulation changes?
If the regulation changes during your licence validity, you can regenerate the document with the updated version of the generator at no extra cost.
Are NPK fertilizers covered by CBAM?
Yes. NPK compound fertilizers (CN 3105) are listed in Annex I of Reg. (EU) 2023/956 under the fertilisers sector. They are classified as complex goods with multiple CBAM precursors.
What are the CBAM precursors for NPK fertilizers?
The main CBAM precursors for NPK production are ammonia (from natural gas reforming — CO₂ emissions), nitric acid (catalytic oxidation — N₂O emissions) and phosphoric acid. The precursor chain determines the total embedded emissions.
How do NPK default values differ from urea or ammonia?
Default values reflect the specific production process. NPK compounds involve multiple precursors and processing steps. The default for NPK may differ from simple urea (CN 3102) or ammonia (CN 2814) because the emissions profile includes both the ammonia synthesis and nitric acid production.
⚠️ Important notice: CBAMCheck is a self-assessment documentation tool, not legal advice and not a third-party audit. The document is generated from your input data. You are responsible for the accuracy of the data you provide. CBAMCheck does not replace a qualified professional assessment.

NPK is a complex CBAM good with dual GHG and multiple precursors. Document the full chain.

12 deliverables. Complex goods precursor mapping. CO₂ + N₂O calculation. Default values by origin. €299.

€299 one-time
12 professional deliverables · Browser-side · No subscription · Reg. (EU) 2023/956
Generate your CBAM dossier — €299