UK CBAM default values for CN 2814: Ammonia, anhydrous or in aqueous solution
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 2814, exactly as HM Treasury's default-values force-of-law notice publishes them (2026-10-16). One value per code for every country of origin, in force from 1 January 2027 to 31 December 2028; per-country values follow from 2029. Importers use them when verified actual emissions are not available.
- Sector: Fertilisers. Only direct emissions are charged under UK CBAM.
- Mark-up: none (fertiliser values carry no mark-up).
- The charge: embodied emissions × the UK CBAM rate for fertilisers in the quarter of import, minus any carbon price relief. No certificates; the rate already reflects UK ETS free allocation.
What UK CBAM costs on CN 28141000: worked example
1,000 tonnes of CN 28141000, imported in 2027-Q1, on the UK default value, at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £1.45/tCO₂e for fertilisers.
| tCO₂e per tonne | Embodied tCO₂e | UK CBAM charge | |
|---|---|---|---|
| UK default value (mark-up included) | 2.434 | 2,434 | £3,529 |
| Same emissions without the mark-up (verified data) | 2.434 | 2,434 | £3,529 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 28141000 | Anhydrous ammonia | 2.434 |
| 28142000 | Ammonia in aqueous solution | 0.999 |
Questions about CN 2814
What is the UK CBAM default value for CN 28141000?
2.434 tCO2e per tonne of product for every country of origin, from 1 January 2027 to 31 December 2028 (HM Treasury's default-values force-of-law notice). Fertiliser values carry no mark-up.
What does UK CBAM cost on 1,000 t of CN 28141000?
On the UK default value, 1,000 t of CN 28141000 embodies 2,434 tCO2e; at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £1.45 per tCO2e the charge is about £3,529. Verified actual data without the mark-up would be about £3,529.
Which emissions count under UK CBAM for CN 2814?
Direct emissions embodied in the goods, including those of CBAM precursors. Indirect emissions from electricity are not charged under UK CBAM.
Can I use actual emissions instead of the UK default value?
Yes: verified actual emissions from the producing installation replace the default (and its mark-up). The verifier must be accredited to ISO/IEC 17029 and ISO 14065 by a member of the Global ACI.