Goods within the fertiliser sector
Published 16 July 2026
© Crown copyright 2026
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A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers — often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.
Understanding your commodity code
Commodity codes begin with an HS chapter code (top level) — using a 2-digit number, for example 31 (fertilisers).
The code is then followed by a further 2-digit code, for example 01 (known as an HS heading) — forming a 4-digit number, for example 3101.
Then a sub-heading is applied using up to a further 6 digits (known as an HS sub-heading), for example 0000 00 — forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 3101 0000 00.
Look up your commodity code
Use the UK Integrated Online Tariff to look up and find out more about your commodity codes.
Once you have your commodity code, check if it is listed in the section ‘Goods within the fertiliser sector that are liable for Carbon Border Adjustment Mechanism (CBAM) tax’ to find out if your goods are liable for CBAM tax.
Goods in scope of the tax in this list include:
- the heading
- sub-headings that are under the heading
For example, 3101 0000 00 is not listed but is in scope for CBAM, as it falls under 3102.
Goods within the fertiliser sector that are liable for CBAM tax
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| 2808 00 | Nitric acid, sulphonitric acids | Carbon dioxide and nitrous oxide | |
| 2814 | Ammonia, anhydrous or in aqueous solution | Carbon dioxide | |
| 2834 21 | Nitrates of potassium | Carbon dioxide and nitrous oxide | |
| 3102 | Mineral or chemical fertilisers, nitrogenous | Carbon dioxide and nitrous oxide | |
| 3105 | Mineral or chemical fertilisers containing 2 or 3 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 10kg | Carbon dioxide and nitrous oxide |
Goods that are not liable for CBAM tax
Where products in CBAM sectors are not in scope of the tax, they’re listed starting with the word ‘Except’.
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| Except 3105 60 within 3105 | Mineral or chemical fertilisers containing the 2 fertilising elements phosphorus and potassium | Not applicable |