Is HS 3105 covered by CBAM?
Mineral or chemical fertilisers of animal or...
Covered by CBAM now
Yes. 9 CN codes under heading 3105 are covered by CBAM today.
EU importers owe CBAM on this product for goods imported since 1 January 2026. Your buyer needs its embedded emissions, or pays on the EU default value.
Covered now
| CN code | Product |
|---|---|
| 3105 10 00 | Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages... |
| 3105 20 10 | Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight... |
| 3105 20 90 | Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10... |
| 3105 30 00 | Diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in... |
| 3105 40 00 | Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium... |
| 3105 51 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus... |
| 3105 59 00 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (excl.... |
| 3105 90 20 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one... |
| 3105 90 80 | Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main... |
What to do now
Your EU buyer pays for the carbon in these goods from 2026. Check the cost with your country's default values, then see whether you can supply verified actual emissions, which are often much lower.
Sources: EU default values (Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026)); European Commission proposal COM(2025) 989, Annex I (17 December 2025), procedure 2025/0419(COD). The proposal is not law. Not legal or customs advice; see the disclaimer.