Fertilisers
CN code 3105 in Annex I
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
This code is inside the mechanism
Annex I lists this code in its fertilisers table, so a consignment of these goods falls inside the carbon border adjustment mechanism.
The greenhouse gases that count
The table names carbon dioxide and nitrous oxide beside this entry, and point 2 of Annex I makes the gases named in the table the greenhouse gases for the good.
The goods in this sector do not appear in Annex II, so direct and indirect emissions are both taken into account.
The codes this entry carves out
The entry carries an exception, so the codes below are outside the mechanism even though they sit beneath the listed code.
| CN code | Description |
|---|---|
| 3105 60 00 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
Where this entry was read
The entry was read in Annex I to Regulation (EU) 2023/956, point 1, in the consolidated text as at 20 October 2025, on 13 October 2026. The rule on direct emissions was read in Annex II to Regulation (EU) 2023/956, in the consolidated text as at 20 October 2025. Both are in the consolidated text on EUR-Lex.