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FERTILIZER · CBAM Annex I scope

CN 28080000 — CBAM Scope

Nitric acid; sulphonitric acids

Direct answer

CN code 28080000 is treated as in-scope for CBAM goods classification under the official scope dataset used by CBAMValid (REG_2023_956). This page helps producers and importers understand the sector context, production-route considerations, and evidence needed before independent accredited verification.

Key facts

  • Sector: FERTILIZER
  • Effective from: 2023-10-01
  • Legal source: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
  • Default emission factors are multi-dimensional (year, country, route, direct/indirect) and are not collapsed into a single CN-level number on this page.

Production-route considerations

  • Ammonia synthesis route
  • Nitric acid / nitrogenous fertiliser route

Required producer data

  • Product and intermediate production quantities
  • Fuel and feedstock activity data
  • Direct process emissions basis
  • Electricity consumption for indirect emissions
  • Precursor chemical inputs where applicable

Evidence considerations

  • Process feedstock and production records
  • Emission measurement or stoichiometric calculation files
  • Supplier declarations for precursors where used

What CBAMValid prepares

CBAMValid structures installation, goods, calculation and evidence records into an Exporter Verification Preparation Pack for independent accredited verification. It does not issue an accredited verification opinion or EU/customs approval.

Regulatory source / review

Primary source: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism

Source URL: https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng

Last content review: 2026-07-26

Interpretation boundary: CBAMValid provides preparation software guidance only — not legal advice or accredited verification.