Commodity code
3105 60 under the UK CBAM
Law as at 13 September 2026.
Excepted by the Table
Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
The Table excepts 3105 60 from heading 3105, so goods classified under it are outside the tax. The fertilisers list is a nitrogen list.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- 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.