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Fertilisers under CBAM: CN codes in Annex I

Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, lists the following CN codes for fertilisers (table "Fertilisers"): 2808 00 00, 2814, 2834 21 00, 3102, 3105. Greenhouse gases the act lists for these entries: carbon dioxide (CO2), nitrous oxide (N2O), separately for each entry in the list below. The sector is not excluded from the Article 2a de minimis threshold: the exclusion in Article 2a(4) covers only electricity and hydrogen. The threshold is 50 t of net mass per calendar year, for goods under all of the importer's CN codes together.to be confirmed by an expert

This page quotes the text of the act. It is not an assessment of whether specific goods are covered by CBAM: that depends on the full CN code of the goods, the exceptions in Annex I and, for an "ex" entry, the description of the goods.

Entries in Annex I

For entry 3105 the act lists exceptions, set out in full below.

  • 2808 00 00

    Nitric acid; sulphonitric acids

    Greenhouse gas in the act: Carbon dioxide and nitrous oxide

  • 2814

    Ammonia, anhydrous or in aqueous solution

    Greenhouse gas in the act: Carbon dioxide

  • 2834 21 00

    Nitrates of potassium

    Greenhouse gas in the act: Carbon dioxide and nitrous oxide

  • 3102

    Mineral or chemical fertilisers, nitrogenous

    Greenhouse gas in the act: Carbon dioxide and nitrous oxide

  • 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

    Greenhouse gas in the act: Carbon dioxide and nitrous oxide

    Exceptions (wording of the act):

    • 3105 60 00 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
… this Regulation shall apply to goods falling under the Combined Nomenclature ('CN') codes set out in the following table. The CN codes shall be those under Regulation (EEC) No 2658/87.
Regulation (EU) 2023/956, Annex I, point 1, consolidated English text. EUR-Lex

De minimis thresholdto be confirmed by an expert

In short: Article 2a(1) and Annex VII, point 1 set the threshold and how it is counted, Article 2a(2) the effect of exceeding it, Article 2a(4) the exclusion of electricity and hydrogen. The full quotes are collapsed below.

An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the "single mass-based threshold"). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year.
Regulation (EU) 2023/956, Article 2a(1), consolidated English text. EUR-Lex
The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.
Regulation (EU) 2023/956, Annex VII, point 1, consolidated English text. EUR-Lex
This Article shall not apply to imports of electricity or hydrogen.
Regulation (EU) 2023/956, Article 2a(4), consolidated English text. EUR-Lex

The mass is counted in total for all of the importer's CBAM goods in the year, not per sector. Calculate it in the calculator for the masses you have classified yourself. Threshold calculator

Annex II: direct emissionsto be confirmed by an expert

No entry of this sector is listed in Annex II ("List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)").

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Frequently asked questions

Which CN codes for fertilisers does CBAM Annex I list?

Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, lists the following CN codes for fertilisers (table "Fertilisers"): 2808 00 00, 2814, 2834 21 00, 3102, 3105. The act lists exceptions to these entries (3105: 3105 60 00). This is the text of the act, not an assessment of specific goods.

Does the 50 t de minimis threshold apply to fertilisers?

The sector is not excluded from the Article 2a de minimis threshold: the exclusion in Article 2a(4) covers only electricity and hydrogen. The threshold is 50 t of net mass per calendar year, for goods under all of the importer's CN codes together.

Which greenhouse gases does CBAM list for fertilisers?

Greenhouse gases the act lists, by entry: 2808 00 00: carbon dioxide (CO2), nitrous oxide (N2O); 2814: carbon dioxide (CO2); 2834 21 00: carbon dioxide (CO2), nitrous oxide (N2O); 3102: carbon dioxide (CO2), nitrous oxide (N2O); 3105: carbon dioxide (CO2), nitrous oxide (N2O).

Does CBAM Annex II cover fertilisers?

No entry of this sector is listed in Annex II ("List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)").

Source: Regulation (EU) 2023/956, Annexes I and II, consolidated version of 20/10/2025, text retrieved from the EU Publications Office repository on 02/10/2026. Text on EUR-Lex

Informational page, not legal or customs advice. The consolidated version has no legal effect; the text published in the Official Journal of the EU is binding.