CBAM goods · Fertilisers · verified 2026-10-30

CN 2814 Ammonia, anhydrous or in aqueous solution — in EU CBAM

Imports under this code are CBAM goods. The importer, or their indirect customs representative, logs the embedded emissions from 1 January 2026.

2814 – Ammonia, anhydrous or in aqueous solution

Greenhouse gas: Carbon dioxide.

What the importer logs

• Embedded emissions per tonne of goods: direct and indirect emissions (electricity used in production).
• Actual installation data from the producer, through the CBAM Registry, or the Commission’s default values, which carry a mark-up.
• Any carbon price already paid in the country of origin, if you will deduct it.
• Certificates to surrender. Sales begin February 2027; the first annual declaration, for 2026 imports, is due 30 September 2027.

The 50-tonne threshold

Imports under this code count toward the single 50-tonne annual threshold for all CBAM goods. Above it you generally need authorised CBAM declarant status; below it, keep the mass records that show you stay under. Screen your volumes

Look up another code

CN, TARIC or HS code

Check

2 to 10 digits. Spaces and dots are fine. A 10-digit TARIC code is read as its 8-digit CN code.

Other fertilisers codes in Annex I

• 2808 00 00 Nitric acid
• 2834 21 00 Nitrates of potassium
• 3102 Mineral or chemical fertilisers, nitrogenous
• 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen

Sources

• Regulation (EU) 2023/956, Annex I and II (consolidated 20.10.2025)
• CBAM 50-tonne mass threshold
• CBAM certificates and annual declaration

Not legal or customs advice. Tariff classification is binding only through your customs authority.