Commodity code
3105 under the UK CBAM
Law as at 13 September 2026.
In scope · fertilisers
Mineral or chemical fertilisers containing two or three 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
The Table excepts 3105 60. Retail packs are covered, because the heading expressly includes goods in packages of a gross weight not exceeding 10 kilograms.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- fertilisers
- Aggregated goods category
- Mixed fertilisers
- Relevant gases
- Carbon dioxide and nitrous oxide, converted at 265 under regulation 8 of SI 2026/995
- Precursors
- Ammonia, nitric acid, urea and mixed fertilisers, each where used
- 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.