CBAM goods · Fertilisers · verified 2026-10-30
CN 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen — in EU CBAM
Imports under this code, except the codes listed below, are CBAM goods. The importer, or their indirect customs representative, logs the embedded emissions from 1 January 2026.
3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Greenhouse gas: Carbon dioxide and nitrous oxide.
Excluded under this entry
- 3105 60 00 – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
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
Other fertilisers codes in Annex I
- 2808 00 00 Nitric acid
- 2814 Ammonia, anhydrous or in aqueous solution
- 2834 21 00 Nitrates of potassium
- 3102 Mineral or chemical fertilisers, nitrogenous
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.