Commodity code
3104 under the UK CBAM
Law as at 13 September 2026.
Not in Schedule 16
Mineral or chemical fertilisers, potassic
Heading 3104 is not in the Table, so potassic fertilisers are outside the tax.
- Basis
- UK Integrated Online Tariff, heading description read 13 September 2026; Schedule 16 to the Finance Act 2026
- Sector
- None; the code is outside the tax, and the fertilisers page explains the sector
- Aggregated goods category
- Not mapped
- Relevant gases
- Not applicable
- Precursors
- Not applicable
- Emissions treatment
- None; no CBAM is charged on goods classified under this code.
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.