Covered by CBAM
Commodity code 3102 and UK CBAM
Mineral or chemical fertilisers, nitrogenous.
14 codes under heading 3102 are covered by the UK carbon border tax (CBAM), in the fertiliser sector. Every code under 3102 is covered. HMRC's default values run from 0.457 to 3.247 tCO2e per tonne, so roughly £0.66 to £4.71 tax per tonne, at HMRC's illustrative rate of £1.45 per tCO2e.
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 3102 10 12 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing equal to or greater than 31.8% but less than or equal to 33.2% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.457 | £0.66 |
| 3102 10 15 | Urea in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product and containing greater than 33.2% but less than or equal to 55% by weight of urea (excluding that in packages with a gross weight of less than or equal to 10kg) | 0.753 | £1.09 |
| 3102 10 19 | Urea, whether or not in aqueous solution, containing greater than 45% nitrogen in relation to the weight of the dry product (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg, or in aqueous solution containing equal to or greater than 31.8% but less than or equal to 55% by weight of urea) | 1.392 | £2.02 |
| 3102 10 90 | Urea, whether or not in aqueous solution, containing less than or equal to 45% by weight of nitrogen on the dry anhydrous product (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.773 | £2.57 |
| 3102 21 00 | Ammonium sulphate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.107 | £1.61 |
| 3102 29 00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 1.460 | £2.12 |
| 3102 30 10 | Ammonium nitrate in aqueous solution (excluding that in packages with a gross weight of less than or equal to 10kg) | 1.485 | £2.15 |
| 3102 30 90 | Ammonium nitrate (excluding that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.600 | £3.77 |
| 3102 40 10 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing less than or equal to 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.120 | £3.07 |
| 3102 40 90 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing greater than 28% nitrogen by weight (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.978 | £2.87 |
| 3102 50 00 | Sodium nitrate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 3.247 | £4.71 |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 2.698 | £3.91 |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excluding those in packages with a gross weight of less than or equal to 10kg) | 1.589 | £2.30 |
| 3102 90 00 | Mineral or chemical nitrogen fertilisers (excluding urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution; mixtures of ammonium nitrate and calcium carbonate or other non-fertilising inorganic elements; in tablets or similar in packages less than or equal to 10kg) | 1.953 | £2.83 |
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