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

UK CBAM 3105 60 00 Mineral or chemical fertilisers containing the 2 fertilising elements phosphorus and potassium — not in UK CBAM

HMRC's list covers 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, but names 3105 60 00 as an exception. Imports under this code carry no UK CBAM charge from 1 January 2027.

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

Check the classification before relying on this. A mis-classified import that belongs under a covered code is still a CBAM import.

Same goods into the EU? See 3105 60 00 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)

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