In countries where only a subset of plants report data for the Tier 3 method or where there is a transition from Tier 2 to Tier 3, it may not be possible to report emissions using Tier 3 for all facilities during the transition. Where data for the Tier 3 method are not available for all plants, Tier 2 could be used for the remaining plants. Also, where data for the Tier 2 method are reported by only a subset of plants or where there is a transition from Tier 1 to Tier 2, it may be possible to determine the share of production represented by non-reporting plants and use this information to estimate the remaining emissions using Tier 1 in order to ensure completeness during the transition period.
Complete coverage for ammonia production requires accounting for all emissions from all sources. CO2 emissions are straightforward. Completeness can be improved by ensuring that emissions of any fugitive CH4 either from the primary reformer stage or catalytic methanation of CO2 process are included. In order to include emissions of NOx, CO and SO2 from the primary reformer stage, see guidance provided in Chapter 7 of Volume 1: General Guidance and Reporting.
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