CBAM and the fertilisers sector
How CBAM applies to imports of fertiliser goods — which CN groups fall within scope under Annex I, what to check first, and the CBAM tools that help you prepare. Informational only, not legal, tax, or customs advice.
Last updated: 2026-07-03Sources: Regulation (EU) 2023/956 (consolidated text)Regulation (EU) 2025/2083EC DG TAXUD — Carbon Border Adjustment Mechanism
Who it matters for
EU importers of fertilisers and their nitrogen inputs, their customs brokers, and advisers — including fertiliser manufacturers, blenders, and agricultural-supply distributors.
Covered goods in this sector
The CN groups below are the fertilisers entries listed in Annex I of the consolidated regulation, drawn from the same reviewed dataset as the goods checker. Annex I mixes whole chapters, headings, and specific codes, so always confirm your exact 8-digit CN code with the goods checker.
- 2808 00 00Nitric acid; sulphonitric acids
- 2814Ammonia, anhydrous or in aqueous solution
- 2834 21 00Nitrates of potassium
- 3102Mineral or chemical fertilisers, nitrogenous
- 3105Mineral 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
Printed exclusions in this sector
Annex I prints the following fertilisers lines as explicit exclusions — they sit under an in-scope chapter but are not themselves covered.
- 3105 60 00Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
What to check first
- Confirm which fertiliser products fall within CBAM scope: the sector covers nitric acid, ammonia, potassium nitrates, nitrogenous fertilisers, and certain compound fertilisers, while a phosphorus-and-potassium-only line is printed as an explicit exclusion.
- Check the exact CN code for each product with the goods checker rather than assuming a whole heading is covered — the printed exclusion sits under an otherwise in-scope chapter.
- Start gathering embedded-emissions data from your ammonia and fertiliser suppliers early.
- Estimate your cumulative annual net mass to see whether the 50-tonne de-minimis threshold could be relevant to your imports.
- Put the key 2026–2027 CBAM dates on your internal calendar so nothing is left to the last quarter.
This result is generated from published official data (sources and effective dates shown above) and depends on the accuracy of your inputs. It is informational only and is not a determination of your legal obligations. Verify the final CN classification and your obligations with your customs broker or National Competent Authority.