Commodity code
2808 00 under the UK CBAM
Law as at 13 September 2026.
In scope · fertilisers
Nitric acid; sulphonitric acids
Every source of nitrous oxide from the production process, abated and unabated, is monitored. Nitric acid is caught whether it is bound for a nitrate plant or an electroplating line.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- fertilisers
- Aggregated goods category
- Nitric acid
- Relevant gases
- Carbon dioxide and nitrous oxide, converted at 265 under regulation 8 of SI 2026/995
- Precursors
- Ammonia, counted as 100 per cent ammonia
- Emissions treatment
- The net weight of the good multiplied by the Treasury default value under regulation 4 of SI 2026/995, or by the installation's verified emissions intensity under regulation 5.
The checker applies the Table to any eight-digit code. Whether goods are correctly classified under a code is a customs question under paragraph 2(2) of Schedule 16, and the code on the customs declaration decides.
The threshold calculator says when the customs value of covered imports triggers registration, the guide on actual data and default values says how the emissions are determined, and the relief guide says how a carbon price paid abroad reduces the tax.