Covered by CBAM
2814 20 00: covered by UK CBAM
Imports under commodity code 2814 20 00 are covered by the UK carbon border tax (CBAM), in the fertiliser sector. From 1 January 2027 they count towards the £50,000 threshold, and once you're over it you pay tax on the carbon in them.
- HMRC's description
- Ammonia in aqueous solution
- Heading
- 2814: Ammonia, anhydrous or in aqueous solution
- Sector
- Fertiliser
- HMRC's default value
- 0.999 tCO2e per tonne. Of HMRC's 27 fertiliser codes, 31% have a lower one
- Tax per tonne
- About £1.45, with the default value at HMRC's illustrative rate of £1.45 per tCO2e
- For example
- 10 tonnes: about £14.49. 100 tonnes: about £144.86
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 2814 20 00 is covered
What it means for you
- You only register and pay once your CBAM imports reach £50,000 in 12 months. All covered goods count together, not just this code.
- The tax uses HMRC's default value unless the supplier gives you verified actual emissions for the installation that made the goods, which can be lower. The checker writes the email asking for them.
- If a carbon price was paid where the goods were made, Carbon Price Relief can reduce the tax.
- HMRC sets the rate every quarter from January 2027. Until it does, these figures use its illustrative rate, published 16 October 2026.
Other covered codes under 2814
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 2814 10 00 | Anhydrous ammonia | 2.434 | £3.53 |
Check all your imports at once
Load your import entries into the free checker to see whether you pass £50,000, when to register and roughly what you'll pay. Your file stays on your computer.