Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)

3.1. Cross-sectoral rules Specific embedded emissions shall be calculated as the emissions of the production process and, for complex goods, the embedded emissions of the precursors to produce the functional unit of the good during the reporting period. The system boundaries are defined per aggregated goods categories and cover the direct emissions, the indirect emissions from electricity consumption where relevant under Regulation (EU) 2023/956, emitted by all processes directly or indirectly linked to the production processes, and the embedded emissions of precursors, independently of whether these precursors are produced in the installation or acquired from a different installation. In addition to these general rules, the specific details of each aggregated goods category are set out in points 3.2 to 3.19. Any CBAM goods produced by means of a production route not listed in points 3.2 to 3.19 is subject to the cross-sectoral rules described in this point, and to the sector-specific rules if the production route is a combination of the production routes listed in in points 3.2 to 3.19. The purchase and maintenance of infrastructure and equipment are excluded from the system boundaries. When the production process of complex goods listed in Annex II to Regulation (EU) 2023/956 includes one or more precursors not listed in that Annex, the indirect emissions of those precursors will be included in the calculation of the embedded emissions of the complex goods. When the production process of complex goods not listed in that Annex includes one or more precursors listed in that Annex, the indirect emissions of these precursors will not be included in the calculation of the embedded emissions of the complex goods. 3.9. Urea 3.9.1. Special provisions None. 3.9.2. System boundary For urea, direct emissions monitoring shall take into account: — all processes directly or indirectly linked to the production processes, and from flue gas cleaning; — where CO 2 is received from another installation as process input, the CO 2 received shall be considered an emission, if not already counted as emission of the installation where the CO 2 was produced.

Default value for the TOTAL embedded emissions of this good — direct plus indirect (purchased electricity) — for the named country of production, usable by an importer who cannot obtain actual emissions from the operator. This is a regulatory default value published for CBAM compliance, not a measured or modelled life-cycle result: it is set deliberately conservatively, a legislated mark-up raises it further over the 2026-2028 phase-in, and its gas coverage is narrower than a GHG inventory — carbon dioxide always, nitrous oxide for nitric acid and mixed fertilisers only, perfluorocarbons for aluminium only, and methane never. It is not comparable with a GHG-Protocol cradle-to-gate factor.