Commodity code
3102 under the UK CBAM
Law as at 13 September 2026.
In scope · fertilisers
Mineral or chemical fertilisers, nitrogenous
The System Boundaries Document gives urea under 3102 10 its own category and boundary, where carbon dioxide received from another installation as a process input is treated as an embodied emission. The nitrogen content of each grade, by form, is the figure to hold.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- fertilisers
- Aggregated goods category
- Mixed fertilisers, except 3102 10 which is urea
- Relevant gases
- Carbon dioxide and nitrous oxide for mixed fertilisers; carbon dioxide only for urea under 3102 10
- Precursors
- Ammonia, nitric acid, urea and mixed fertilisers, each where used; ammonia for urea
- 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.