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Preparing your CBAM data for mixed fertilizer products

Step by step guidance on completing the communication template for producers of mixed fertilizers

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Written by Graham Stirling-Moffet
Updated over 3 months ago

This article guides you through how to complete the CBAM communication template for installations producing fertilizer CBAM goods: mixed fertilizers (CN codes 2834 21 00, 3102 and 3105).

Step 1: Download the communication template:

The communication template has a number of tabs. Guidance for completing each of the tabs is presented below. Go through in order, or skip to specific tabs if you have targeted questions.


Each of the tabs are set out below in the order we recommend you complete them in.

The worked example used in this video series (provided by the European Commission):

Tab A_InstData

Watch the video, or read step-by-step the instructions for completing the A_InstData tab.

Step 1: Enter the start and end dates for the reporting period:

  • Ideally should cover a 12-month period

  • Should correspond with the same period as the data you'll use to complete this template

Step 2: Enter information about your site:

  • Complete all dark yellow (mandatory) cells

  • Find your UNLOCODE

  • Google maps can tell you the latitude and longitude of your installation

Step 3: Enter verifier information

Step 4: Enter your aggregated goods categories

  • Select the categories of the goods you make from the drop down list

  • Choose the production route for any ammonia or hydrogen you produce

Step 5: Enter your production processes

  • Add one row for each of the products you produce

    • You can choose to group similar products together

      • multiple products within that fall within a single CN code

      • multiple products across CN codes, provided the products are similar

  • If you produce an intermediate product that is fully consumed in producing your final product (i.e. you produce ammonia that you then use to produce urea), you don't need to list the intermediate product as a separate row (instead, list the good categories in the columns of that row). If some of that product is not used to produce your final product (i.e. some of it is sold directly, or used to produce non-CBAM goods), you need to also list it as a separate row.

Step 6: Enter any CBAM goods you purchase as precursors

  • Choose the production route for any ammonia or hydrogen you purchase (you'll get this information from your supplier's CBAM communication)

  • Add one row for each supplier (you can differentiate between suppliers by giving a specific supplier/product name in the "Name" column

Tab B_EmInst

Watch the video, or read step-by-step the instructions for completing the B_EmInst tab.

Step 1: Enter the data for the fuels you combust

  • Exclude fuels used in vehicles

  • Use your own NCV and EF values, or use the default values provided in Annex D of the CBAM installation guidance.

  • Check to make sure your units are consistent

  • Don't enter any electricity data. If you can't clearly distinguish between electricity and non-electricity data (for example you have a CHP plant, or you fuel a process that makes waste gas that is then used to produce on-site electricity), you can still enter that full data here (we'll allocate the correct portion to electricity later on).

Tab D_Processes

Watch the video, or read step-by-step the instructions for completing the D_Processes tab.

Step 1: Enter the quantity of product you produced over the 12-month period

Step 2: Divide the quantity into the amount sold ('produced for the market'), amount consumed in other (CBAM) processes, and amount consumed in producing non-CBAM goods

  • Make sure you repeat this step for each of the goods you produce (scroll down to find input areas for your other goods)

Step 3: Enter the total directly attributable emissions

  • To calculate the directly attributable emissions:

    • look at the calculated emissions in column AU ("CO2e fossil (t)") of tab B_EmInst

    • assign portions of each row of calculated emissions between the different goods you produce, i.e. if 60% of your natural gas input is used to produce ammonia, then 60% of the CO2 from the natural gas should be assigned to the ammonia

    • exclude any emissions resulting from the on-site production of electricity

  • Make sure you repeat this step for each of the goods you produce (scroll down to find input areas for your other goods)

Step 4: Enter information about your electricity consumption

  • Enter the annual purchased and/or generated electricity in MWh, for each process

    • Divide your total annual electricity consumption between each of your goods, based on the consumption of electricity by each good.

  • Enter the emission factor for your electricity, and its source. Your options are:

    The IEA default emission factors are available here: CBAM - EU Grid Emission Factors.xlsx

  • Note: If you have a CHP unit, produce your own electricity or import or export waste gases, we will be returning to this sheet when we complete tab F_Tools.

Tab E_PurchPrec

Watch the video, or read step-by-step the instructions for completing the E_PurchPrec tab.

Step 1: Enter the quantity of product you purchased over the 12-month period

  • Make sure you repeat this step for each of the goods you purchase (scroll down to find input areas for your other purchased goods)

Step 2: Divide the quantity into the amount used as an input into each of your CBAM goods, as well as any amount used in producing non-CBAM goods

  • Make sure you repeat this step for each of the goods you purchase, for each supplier (scroll down to find input areas for your other purchased goods)

Step 3: Enter the specific embedded emissions for each of your purchased precursors

  • Get this data from your suppliers

    • They should provide you with their own summary communication sheet

  • There are two cases where you do not need to use real data from your suppliers:

    1. Where the emissions from your purchased precursors contribute less than 20% to your total emissions (you can estimate these emissions using default values to determine if this is the case)

    2. Where you are providing data for your customers to use in their July 2024 declarations (beyond this date primary data is mandatory)

    In these cases, you can enter default values in these cells. In all other cases, you will need to use specific data obtained from your suppliers. Reach out to your suppliers now, to make sure they can provide you with data when you need it.

Tab C_Emissions&Energy

Watch the video, or read step-by-step the instructions for completing the C_Emissions&Energy tab.

Note: This tab exists primarily for you to check that the data you've entered elsewhere is correct.

Step 1: Enter the total fuel you used in your CBAM goods, your on-site electricity production and for your non-CBAM goods, and make sure it sums to the total you expect.

Step 2: Enter your electricity emissions calculated in tab D_processes (multiple the quantity of electricity by the emission factor, for each of your products)

  • Check: Have you correctly assigned your direct and indirect emissions in tab D_Processes, without double counting, and without forgetting any emission sources?

  • Note: this data is not used elsewhere; this is simply for you to check the accuracy and completeness of your data.

Step 3: Select the options that best describe the quality of your data, and the level of assurance that this data is correct.

Summary Tabs

Watch the video, or read step-by-step the instructions for completing the Summary_Processes, Summary_Products and Summary_Communication tabs.

Summary_Processes

There is nothing to do in this tab - sit back and relax!

Summary_Products

Step 1: Add each of your CBAM goods, their CN codes and public-facing names

  • Add at least one row for each of your "production process from which the products arise"

    • You can duplicate a "production process", if you'd like to report multiple products/brands to your customers using the same data.

  • Add the CN code for the good to the column "CN Codes"

  • Add a public facing name for each good

Step 2: Add product composition information to each of your goods

  • Scroll to the right, until you find the area of dark yellow cells, starting in column "Concentration, if hydrous solution"

    • Your exact dark yellow/mandatory cells will depend you your exact goods

  • Complete the relevant product composition information

Summary_Communication

There is no information to enter here. All you need to do is send this tab to your customers!

Step 1: Unprotect the sheet

  • Go to "Review" then click "Unprotect Sheet"

Step 2: Copy this tab into a new Excel workbook

  • Select all cells in this tab (ctrl +A, plus ctrl+A again until all cells are selected), copy the cells (ctrl+C) and paste them into a new workbook, then click on the "paste" icon that has appeared and choose "Paste Values"

  • You can now save this workbook and send it to your customers

You are done! Congratulations!

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