Partly covered by CBAM
Commodity code 2834 and UK CBAM
Nitrites; nitrates.
1 code under heading 2834 is covered by the UK carbon border tax (CBAM), in the fertiliser sector. Only the codes below are covered; other codes under 2834 are not. HMRC's default value is 1.813 tCO2e per tonne, about £2.63 tax per tonne, at HMRC's illustrative rate of £1.45 per tCO2e.
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 2834 21 00 | Nitrate of potassium | 1.813 | £2.63 |
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