Covered by CBAM
Commodity code 3105 and UK CBAM
Mineral or chemical fertilisers containing two or three 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 10 kg.
9 codes under heading 3105 are covered by the UK carbon border tax (CBAM), in the fertiliser sector. Every code under 3105 is covered except 3105 60. HMRC's default values run from 0.481 to 1.704 tCO2e per tonne, so roughly £0.70 to £2.47 tax per tonne, at HMRC's illustrative rate of £1.45 per tCO2e.
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 3105 10 00 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg | 0.892 | £1.29 |
| 3105 20 10 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content greater than 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.017 | £1.47 |
| 3105 20 90 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content less than or equal to 10% by weight on the dry anhydrous product (excluding those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.677 | £0.98 |
| 3105 30 00 | Diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.481 | £0.70 |
| 3105 40 00 | Ammonium dihydrogenorthophosphate “monoammonium phosphate”, whether or not mixed with diammonium hydrogenorthophosphate “diammonium phosphate” (excluding that in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.522 | £0.76 |
| 3105 51 00 | Mineral or chemical fertilisers containing nitrates and phosphates (excluding ammonium dihydrogenorthophosphate “Monoammonium phosphate”, diammonium hydrogenorthophosphate “Diammonium phosphate”, and those in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.404 | £2.04 |
| 3105 59 00 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excluding nitrate) and phosphorus but not nitrates (excluding ammonium dihydrogenorthophosphate “monoammonium phosphate”, diammonium hydrogenorthophosphate “diammonium phosphate” in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 0.765 | £1.11 |
| 3105 90 20 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing greater than 10% nitrogen by weight (excluding in tablets or similar forms, or in packages with a gross weight of less than or equal to 10kg) | 1.704 | £2.47 |
| 3105 90 80 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, including mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of less than or equal to 10% (excluding in tablets or similar forms or in packages of a gross weight of less than or equal to 10kg) | 0.776 | £1.13 |
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