EU carbon rules / Industry dossiers / Chemicals and fertilisers
NACE C20 4 duties 17 related regulations
Chemicals and fertilisers
Fertilisers and hydrogen are already covered by CBAM; organic chemicals and polymers are candidates for the next extension.
Reference only: this dossier is public compliance research, not legal advice, and draws no compliance conclusion. Whether a duty applies depends on product classification (CN code), role (importer, EU producer, downstream purchaser), cumulative volumes and Member State application; rely on the legal text and the competent authority.
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Duties
CCarbon: pricing, accounting, reporting, targets EEnvironment: pollution, waste, ecosystems, product attributes
| Duty | Trigger | Evidence needed | Timing | Legal source |
|---|---|---|---|---|
| Carbon Calculate and declare embedded emissions per installation for fertilisers/hydrogen Calculate natural gas consumption and emissions intensity at installation level; hydrogen additionally requires proof of low-carbon attributes under RED III. | Imports of covered goods such as synthetic ammonia, nitric acid, urea, ammonium nitrate, mixed fertilisers and hydrogen | Installation-level natural gas consumption and emissions intensity; for hydrogen, proof of low-carbon attributes under the RED III RFNBO methodology | Recording from 2026; annual declaration | Reg (EU) 2023/956; RFNBO DA (EU) 2023/1184·1185 |
| Carbon Upstream methane emissions due diligence information Collect upstream oil and gas MRV data and emissions intensity statements as the Methane Regulation is implemented. | Imported oil and gas feedstock entering EU supply chains | Upstream MRV data and emissions intensity statements | With the implementation of Reg (EU) 2024/1787 | Reg (EU) 2024/1787 |
| Carbon Build PCF capability for organic chemicals/polymers in advance Build product carbon footprint capability using the Cefic PCF methodology in preparation for the next extension. | Exports of fine chemicals and polymers (candidates for the next CBAM extension) | Product carbon footprint (Cefic PCF Guideline methodology) | Following the 2026 ETS review and CBAM review | COM(2026) 616 〔under review〕 |
| CarbonEnvironment ETS and IED compliance for EU installations Installations in the EU must monitor and report under the ETS, meet BAT-AELs under the IED and submit transformation plans. | Ammonia, nitric acid, methanol and cracker installations in the EU | MRV; N₂O/CCU accounting; BAT-AELs and transformation plan | Ongoing | Directive 2003/87/EC; Directive (EU) 2024/1785 |
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Related regulations
| Regulation | Number | Status | Key date | Applies to |
|---|---|---|---|---|
| CBAM Regulation | Regulation (EU) 2023/956 | In force | 2026-01-01 | Imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen |
| EU ETS Directive | Directive 2003/87/EC | In force | 2003 | Power, energy-intensive industry, aviation (within the EU/EEA) |
| ETS Transitional Rules for Free Allocation | Delegated Reg (EU) 2019/331 (as amended by 2024/873) | In force | 2019 / 2024 | Industrial installations covered by the EU ETS |
| Industrial Emissions Directive IED 2.0 | Directive (EU) 2024/1785 | In force | 2026-07-01 transposition | Large industrial installations |
| Renewable Energy Directive RED III | Directive (EU) 2023/2413 | In force | 2023 | Energy producers and consumers |
| Methane Regulation | Regulation (EU) 2024/1787 | In force | 2024 | Energy imports and production |
| Fluorinated Gases Regulation | Regulation (EU) 2024/573 | In force | 2024 | Fluorinated gases and equipment |
| Innovation Fund | ETS Directive, Article 10a(8) | In force | continuous | Low-carbon technology projects |
| Landfill Directive | Directive 1999/31/EC | In force | 1999 (as amended by 2018/850) | Landfill operators, waste treatment companies |
| Waste Framework Directive | Directive 2008/98/EC | In force | 2008 (as amended by 2018/851) | Waste generators, processors and producer responsibility entities |
| Packaging and Packaging Waste Directive | Directive 94/62/EC | In force | 1994 | Packaging producers and Member State recycling schemes |
| Single-Use Plastics Directive | Directive (EU) 2019/904 | In force | 2019 | Producers and sellers of single-use plastic products |
| Urban Wastewater Treatment Directive | Directive (EU) 2024/3019 | In force | 2024 (applies from 2027-01-01) | Urban wastewater treatment plants, discharging companies and municipal operators |
| Nitrates Directive | Directive 91/676/EEC | In force | 1991 | Agricultural holdings, fertiliser users and livestock companies |
| Product Environmental Footprint (PEF) Method Recommendation | Commission Recommendation (EU) 2021/2279 | In force | 2021 | Companies issuing product environmental footprints and responding to customer data requests |
| Greenhouse Gas Protocol: Corporate Standard (revised edition) | GHG Protocol Corporate Standard | In force | 2004 (revised edition) | Companies establishing corporate GHG inventories and responding to customer accounting requirements |
| TfS/Cefic Chemical Industry Product Carbon Footprint Guideline (2024) | TfS PCF Guideline v3 (2024) | In force | 2024 | Chemical companies and their upstream and downstream suppliers |
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