Note the changes in the CN codes for fertilisers to be used in CBAM reporting

At the start of 2025, there have been some changes in the CN codes for certain fertilisers. CN codes are commodity codes of the Combined Nomenclature of the European Union. The changes affect the reporting on CBAM goods. One CN code has been removed and replaced with three new CN codes.

The removed CN code is 3102 10 10.

The new CN codes are:
3102 10 12
3102 10 15
3102 10 19.

However, the changes do not affect the CBAM goods listed in Annex I to Regulation (EU) 2023/956, because all goods belonging under heading 3102 are CBAM goods.

The old CN code must be used in the CBAM reporting concerning goods imported in 2024. The new CN codes must be used in the CBAM reporting concerning goods imported from the start of 2025.

There may be problems with using the old CN code in the Q4 report for 2024. If that is the case, you can report the goods using CN code 3102 10 90. If you use this CN code for reporting, the Commission recommends that the CN codes in the report be updated after its submission by amending them within the time limit for modification of the report, that is, by 28 February 2025.

More information
The CBAM page