Covered by CBAM
3105 59 00: covered by UK CBAM
Imports under commodity code 3105 59 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
- 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)
- Heading
- 3105: 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
- Sector
- Fertiliser
- HMRC's default value
- 0.765 tCO2e per tonne. Of HMRC's 27 fertiliser codes, 19% have a lower one
- Tax per tonne
- About £1.11, with the default value at HMRC's illustrative rate of £1.45 per tCO2e
- For example
- 10 tonnes: about £11.09. 100 tonnes: about £110.93
- Exclusions
- 3105 60 under 3105 is excluded, but this code isn't
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 3105 59 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 3105
| 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 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 |
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.