UK CBAM goods · Fertiliser · verified 2026-10-30

UK CBAM 3105 Mineral or chemical fertilisers containing 2 or 3 of the fertilising elements nitrogen — in UK CBAM

Imports under this code, except the codes listed below, are CBAM goods in the UK from 1 January 2027. The importer accounts for their embodied emissions and pays the CBAM charge.

3105 – Mineral or chemical fertilisers containing 2 or 3 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 heading

• 3105 60 00 – Mineral or chemical fertilisers containing the 2 fertilising elements phosphorus and potassium

What the importer accounts for

• Embodied emissions per tonne of goods: direct emissions only, until 2029 at the earliest.
• Actual emissions data from the producer, or default values.
• Any carbon price already paid abroad, which can reduce the charge.

The £50,000 threshold

You must register if the value of CBAM goods you imported over the last 12 months, or expect to import in the next 30 days, exceeds £50,000. Below it, keep records that show you are not liable. UK CBAM overview.

Same goods into the EU? See 3105 in the EU CBAM lookup.

Look up another code

UK commodity code (or CN / HS code)

Check

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

Other fertiliser codes on the UK list

• 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

• HMRC — CBAM policy summary, Annex of goods (updated 16 October 2026)
• GOV.UK — £50,000 registration threshold

Not legal or customs advice. Classification is binding only through HMRC.