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Guidance

Goods within the fertiliser sector

Published 16 July 2026

漏 Crown copyright 2026

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This publication is available at /government/publications/check-which-goods-are-in-scope-of-carbon-border-adjustment-mechanism-cbam/goods-within-the-fertiliser-sector

A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers 鈥� often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.

Understanding your commodity code

Commodity codes begin with an HS chapter code (top level)听鈥斕齯sing a 2-digit number, for example 31 (fertilisers).听

The code is then followed by a further 2-digit code, for example 01听(known as an HS heading) 鈥斕齠orming a 4-digit number, for example 3101.听

Then a sub-heading听is applied using up to a further 6 digits (known as an HS sub-heading), for example 0000 00 鈥� forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 3101 0000 00.

Look up your commodity code

Use the听听to look up听and find out more about your commodity听codes.

Once you have your commodity code, check if it is listed in the section 鈥楪oods within the fertiliser sector听that are听liable for Carbon Border Adjustment Mechanism (CBAM) tax鈥� to find out if your goods are liable for CBAM tax.

Goods听in scope of the tax听in this list include:听

  • the heading听
  • sub-headings听that听are under the heading

For example,听3101 0000 00 is not listed but is in scope for听CBAM, as it falls under听3102.听

Goods听within the fertiliser sector that are liable for听CBAM听迟补虫

Commodity code听 顿别蝉肠谤颈辫迟颈辞苍听 Greenhouse gases听
2808鈥�00 Nitric acid,听sulphonitric听acids Carbon dioxide and nitrous oxide 听
听2814听 Ammonia, anhydrous or in aqueous solution听 Carbon dioxide听 听
2834鈥�21 Nitrates of potassium Carbon dioxide and nitrous oxide 听
听3102听 听Mineral or chemical fertilisers, nitrogenous听 Carbon dioxide and nitrous oxide听 听
听3105听 Mineral or chemical fertilisers听containing听2 or 3 of the fertilising elements nitrogen,听phosphorus听and potassium, other fertilisers, goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg Carbon dioxide and nitrous oxide 听

Goods that are not liable for听CBAM听迟补虫

Where products in听CBAM听sectors are not in scope of the tax,听they鈥檙e听listed starting with the word 鈥楨xcept鈥�.

Commodity code Description Greenhouse gases
Except听3105听60听within听3105听 Mineral or chemical fertilisers听containing听the 2 fertilising elements phosphorus and potassium Not applicable 听
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