Covered by CBAM
3102 50 00: covered by UK CBAM
Imports under commodity code 3102 50 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
- Sodium nitrate (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg)
- Heading
- 3102: Mineral or chemical fertilisers, nitrogenous
- Sector
- Fertiliser
- HMRC's default value
- 3.247 tCO2e per tonne. Of HMRC's 27 fertiliser codes, 100% have a lower one
- Tax per tonne
- About £4.71, with the default value at HMRC's illustrative rate of £1.45 per tCO2e
- For example
- 10 tonnes: about £47.08. 100 tonnes: about £470.82
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 3102 50 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 3102
| 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 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 |
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.