Import trade restrictions for 3105100000 80
This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
2027 | GSP+ (incentive arrangement for sustainable development and good governance) 2027 | 01-01-2014 | 0 % | Tariff preference 142 |
| New Zealand NZ | 01-05-2024 | 0 % | Tariff preference 142 | |
| South Africa ZA | 10-10-2016 | 0 % | Tariff preference 142 | |
| Armenia AM | 10-10-2026 – 11-10-2028 | 0 % | Tariff preference 142 | |
1011 | ERGA OMNES 1011 | 01-01-1999 | 6.5 % | Third country duty 103 |
| North Macedonia MK | 01-01-2009 | 0 % | Tariff preference 142 | |
| Bosnia and Herzegovina BA | 01-01-2009 | 0 % | Tariff preference 142 | |
2020 | GSP - General arrangements 2020 | 01-01-2017 | 3 % | Tariff preference 142 |
| Viet Nam VN | 01-01-2023 | 0 % | Tariff preference 142 | |
XS | Serbia XS | 01-02-2010 | 0 % | Tariff preference 142 |
| Japan JP | 01-02-2020 | 0 % | Tariff preference 142 | |
| Peru PE | 01-03-2013 | 0 % | Tariff preference 142 | |
| Albania AL | 01-04-2009 | 0 % | Tariff preference 142 | |
| Kosovo XK | 01-04-2016 | 0 % | Tariff preference 142 | |
| Montenegro ME | 01-05-2010 | 0 % | Tariff preference 142 | |
5500 | Mercosur 5500 | 01-05-2026 – 31-12-2026 | 5.2 % | Tariff preference 142 |
| Ukraine UA | 06-06-2023 | 0 % | Tariff preference 142 | |
| EU-Canada agreement: re-imported goods 1006 | 21-09-2017 | 0 % | Tariff preference 142 | |
| Canada CA | 21-09-2017 | 0 % | Tariff preference 142 | |
| Faroe Islands FO | 01-01-1997 | 0 % | Tariff preference 142 | |
XL | Melilla XL | 01-01-1999 | 0 % | Accession act0001/85 Tariff preference 142 |
| Occupied palestinian Territory PS | 01-01-2001 | 0 % | Tariff preference 142 | |
| San Marino SM | 01-01-2006 | 0 % | Customs union duty 106 | |
| Türkiye TR | 01-01-2006 | 0 % | Customs union duty 106 | |
| Andorra AD | 01-01-2006 | 0 % | Customs union duty 106 | |
| EU-Switzerland agreement: re-imported goods 1007 | 01-01-2007 | 0 % | Tariff preference 142 | |
2005 | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005 | 01-01-2014 | 0 % | Tariff preference 142 |
| Moldova, Republic of MD | 01-01-2016 | 0 % | Tariff preference 142 | |
| Ecuador EC | 01-01-2017 | 0 % | Tariff preference 142 | |
2080 | OCTs (Overseas Countries and Territories) 2080 | 01-01-2021 | 0 % | Tariff preference 142 |
| United Kingdom GB | 01-01-2021 | 0 % | Tariff preference 142 | |
| Singapore SG | 01-01-2027 | 0 % | Tariff preference 142 | |
| Ghana GH | 01-01-2027 | 0 % | Tariff preference 142 | |
| Chile CL | 01-02-2025 | 0 % | Tariff preference 142 | |
| Tunisia TN | 01-03-1998 | 0 % | Tariff preference 142 | |
| Morocco MA | 01-03-2000 | 0 % | Tariff preference 142 | |
| Lebanon LB | 01-04-2006 | 0 % | Tariff preference 142 | |
| Jordan JO | 01-05-2002 | 0 % | Tariff preference 142 | |
| Egypt EG | 01-06-2004 | 0 % | Tariff preference 142 | |
XC | Ceuta XC | 01-07-1991 | 0 % | Accession act0001/85 Tariff preference 142 |
2012 | EEA - European Economic Area 2012 | 01-07-2007 | 0 % | Tariff preference 142 |
| Korea, Republic of (South Korea) KR | 01-07-2011 | 0 % | Tariff preference 142 | |
| Mexico MX | 01-07-2016 | 0 % | Tariff preference 142 | |
| Kenya KE | 01-07-2024 | 0 % | Tariff preference 142 | |
| United States US | 01-07-2026 | 0 % | Tariff preference 142 | |
| Syria SY | 01-08-1994 | 0 % | Tariff preference 142 | |
2200 | Central America 2200 | 01-08-2013 | 0 % | Tariff preference 142 |
| Colombia CO | 01-08-2013 | 0 % | Tariff preference 142 | |
| Algeria DZ | 01-09-2005 | 0 % | Tariff preference 142 | |
| Georgia GE | 01-09-2014 | 0 % | Tariff preference 142 | |
1011 | ERGA OMNES 1011 | 01-11-2026 | 2 EUR | Union handling fee 800 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 3 EUR | Low-value consignment customs duty 107 |
| Ivory Coast CI | 02-12-2019 | 0 % | Tariff preference 142 | |
2000 | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. 2000 | 03-10-2025 | 0 % | Tariff preference 142 |
| Cameroon CM | 04-08-2014 | 0 % | Tariff preference 142 | |
1035 | SADC EPA 1035 | 10-10-2016 | 0 % | Tariff preference 142 |
1034 | Eastern and Southern Africa States 1034 | 14-05-2012 | 0 % | Tariff preference 142 |
| Ghana GH | 15-12-2016 – 31-12-2026 | 0 % | Tariff preference 142 | |
| Israel IL | 16-05-2023 | 0 % | Tariff preference 142 | |
| Solomon Islands SB | 17-05-2020 | 0 % | Tariff preference 142 | |
| Switzerland CH | 20-12-1972 | 0 % | Tariff preference 142 | |
| Papua New Guinea PG | 20-12-2009 | 0 % | Tariff preference 142 | |
| Singapore SG | 21-11-2019 – 31-12-2026 | 0 % | Tariff preference 142 | |
| Fiji FJ | 28-07-2014 | 0 % | Tariff preference 142 | |
1033 | CARIFORUM 1033 | 29-12-2008 | 0 % | Tariff preference 142 |
| Samoa WS | 31-12-2018 | 0 % | Tariff preference 142 |
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1008 | All third countries 1008 | 01-01-2026 – 31-12-2026 | Document required banned without it | Carbon Border Adjustment Mechanism - CBAM 775 |
| Faroe Islands FO | 01-08-2024 | Document required banned without it | Veterinary control 410 | |
| Greenland GL | 01-08-2024 | Document required banned without it | Veterinary control 410 | |
1008 | All third countries 1008 | 01-08-2024 | Document required banned without it | Veterinary control 410 |
| European Union EU | 14-11-2023 | Document required banned without it | Veterinary control 410 | |
| Ukraine UA | 24-06-2026 | Document required banned without it | Import control 762 | |
| Ukraine UA | 24-06-2026 | Document required banned without it | Import control 760 |
Explanation of trade restrictions
Erga Omnes means "for all".
Third countries are countries that are not part of the EU.
GSP means "Generalised System of Preferences".
GSP Plus means "Generalised System of Preferences Plus".
European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.
OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information
CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.
SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".
Duty means "customs duties".
Estimate the import cost for 310510
- Customs value €1,000.00
- Customs duty 6.5 % €65.00
- Import VAT 19 % €202.35
- Total €1,267.35
Documents and checks for United Kingdom
An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.
History
Duty rates and measures for this code over time (yearly snapshots).
Preferential rules of origin for 3105100000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
EU-Georgia DCFTA · Georgia
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
EU-Ukraine DCFTA · Ukraine
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Chile Association Agreement · Chile
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Tunisia Association Agreement · Tunisia
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Egypt Association Agreement · Egypt
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Autonomous Trade Preferences (Western Balkans) · Kosovo
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Canada CETA · Canada
A change from any other heading; or A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Fertilisers / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
EU-Algeria Association Agreement · Algeria
Mineral or chemical fertilisers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EPA CARIFORUM
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate / or: Manufacture in which: – all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product; – the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EPA Eastern and Southern Africa
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product; the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate / or: Manufacture in which: – all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product; – the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
Fertilisers / or: (a) LDCs Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Israel Association Agreement · Israel
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: Sodium nitrate Calcium cyanamide Potassium sulphate Magnesium potassium sulphate / or: Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, and the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Iceland FTA · Iceland
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate / or: Manufacture: – from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Jordan Association Agreement · Jordan
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan
Fertilisers / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
EU-Korea FTA · South Korea
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate / or: Manufacture: – from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and – in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Central America Association Agreement
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 30 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Lebanon Association Agreement · Lebanon
Mineral or chemical fertilizers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: – sodium nitrate – calcium cyanamide – potassium sulphate – magnesium potassium sulphate / or: Manufacture: from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, in which the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Mexico Global Agreement · Mexico
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, the value of all the materials used does not exceed 50 % of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Palestine Interim Association Agreement · Palestine
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: - sodium nitrate - calcium cyanamide - potassium sulphate - magnesium potassium sulphate / or: Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product; the value of all the materials used does not exceed 50% of the ex-works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
EPA SADC · South Africa
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter , in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: sodium nitrate calcium cyanamide potassium sulphate magnesium potassium sulphate / or: Manufacture in which: all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex–works price of the product; the value of all the materials used does not exceed 50 % of the ex–works price of the product / or: Manufacture in which the value of all the materials used does not exceed 40 % of the ex–works price of the product
EU-Singapore FTA · Singapore
Fertilisers / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
EU-Viet Nam FTA · Vietnam
Fertilisers. / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product; or manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product.
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 3105100000
3105 CN Explanatory Notes: 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
See note 6 to this chapter for the definition of ‘other fertilisers’ used in this heading.
3105 10 00 CN Explanatory Notes: Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
The term ‘similar forms’ applies to goods put up in measured quantities. Consequently, fertilisers put up in the usual, industrial forms (for example, granules) are not to be considered as ‘similar forms’.
Notes to chapter 31
Notes 1. This chapter does not cover: (a) animal blood of heading 0511; (b) separate chemically defined compounds (other than those answering to the descriptions in note 2(a), 3(a), 4(a) or 5 below); or (c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading 3824; optical elements of potassium chloride (heading 9001). 2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 : (a) goods which answer to one or other of the descriptions given below: (1) sodium nitrate, whether or not pure; (2) ammonium nitrate, whether or not pure; (3) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (4) ammonium sulphate, whether or not pure; (5) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (6) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (7) calcium cyanamide, whether or not pure or treated with oil; (8) urea, whether or not pure; (b) fertilisers consisting of any of the goods described in (a) above mixed together; (c) fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances; (d) liquid fertilisers consisting of the goods of subparagraph (a)(2) or (8) above, or of mixtures of those goods, in an aqueous or ammoniacal solution. 3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 : (a) goods which answer to one or other of the descriptions given below: (1) basic slag; (2) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities; (3) superphosphates (single, double or triple); (4) calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product; (b) fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit; (c) fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 : (a) goods which answer to one or other of the descriptions given below: (1) crude natural potassium salts (for example, carnallite, kainite and sylvite); (2) potassium chloride, whether or not pure, except as provided in note 1(c) above; (3) potassium sulphate, whether or not pure; (4) magnesium potassium sulphate, whether or not pure; (b) fertilisers consisting of any of the goods described in (a) above mixed together. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105. 6. For the purposes of heading 3105, the term ‘other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
Restrictions and flags for 310510
- CBAM: carbon border adjustment Regulation (EU) 2023/956, Annex I 310510
Sector: fertilisers. Except 31056000 as printed in the annex
Read the act on EUR-Lex
For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.
EU trade in 2025 for 310510
- Extra-EU imports
- €24.4M
- 8,882 t
- Extra-EU exports
- €149.4M
Top origin countries by import value
United Kingdom €11.9M
United States €3.6M
Mexico €2.7M
Switzerland €1.6M
Türkiye €814.7K
CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
UK import duty for 310510
- 6%
- 6.5%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 %
- Belgium 21 % maybe 6 %
- Bulgaria 20 %
- Croatia 25 % maybe 5 %
- Cyprus 19 % maybe 5 %
- Czechia 21 %
- Denmark 25 %
- Estonia 24 %
- Finland 25.5 %
- France 20 %
- Germany 19 %
- Greece 24 % maybe 6 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 % maybe 4 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 % maybe 3 %
- Malta 18 %
- Netherlands 21 %
- Poland 23 %
- Portugal 23 % maybe 6 %
- Romania 21 %
- Slovakia 23 %
- Slovenia 22 % maybe 9.5 %
- Spain 21 % maybe 10 %
- Sweden 25 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 310510 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg", it is crucial to have the correct HS code or TARIC code. The HS code 3105100000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg".
- Check if any additional licenses, permits, or certificates are required to import "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg" is 3105100000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 31 was selected for fertilisers
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 05 refers to 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.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 10 refers to Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
HS Code tree structure
3100000000 80
Chapter FERTILISERS
3105000000 80
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
3105100000 80
- Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
3105100010 80
- - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content
3105100020 80
- - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight
3105100030 80
- - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 3% by weight or more but less than 6% by weight
3105100040 80
- - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 6% by weight or more but less than 9% by weight
3105100050 80
- - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 9% by weight or more but not exceeding 12% by weight
3105100090 80
- - Other
3105200000 80
- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
3105201000 80
- - With a nitrogen content exceeding 10 % by weight on the dry anhydrous product
3105201030 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@20@5 and a potassium content evaluated as K@2O of less than 3% by weight
3105201040 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and a potassium content evaluated as K@2O of 3% by weight or more but less than 6% by weight
3105201050 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and a potassium content evaluated as K@2O of 6% by weight or more but less than 9%
3105201060 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and a potassium content evaluated as K@2O of 9% by weight or more but not exceeding 12% by weight
3105201090 80
- - - Other
3105209000 80
- - Other
3105300000 80
- Diammonium hydrogenorthophosphate (diammonium phosphate)
3105400000 80
- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
3105510000 10
- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus
3105510000 80
- - Containing nitrates and phosphates
3105510010 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of less than 3% by weight
3105510020 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 3% by weight or more but less than 6% by weight
3105510030 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 6% by weight or more but less than 9% by weight
3105510040 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 9% by weight or more but not exceeding 10.40% by weight
3105510090 80
- - - Other
3105590000 80
- - Other
3105590010 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of less than 3% by weight
3105590020 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 3% by weight or more but less than 6% by weight
3105590030 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ of 6% by weight or more but less than 9% by weight
3105590040 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ of 9% by weight or more but not exceeding 10.40% by weight
3105590090 80
- - - Other
3105600000 80
- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
3105900000 80
- Other
3105902000 80
- - With a nitrogen content exceeding 10 % by weight on the dry anhydrous product
3105902010 80
- - - Natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product
3105902030 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K@2O of less than 3% by weight
3105902040 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K@2O of 3% by weight or more but less than 6% by weight
3105902050 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K@2O of 6% by weight or more but less than 9% by weight
3105902060 80
- - - Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K@2O of 9% by weight or more but not exceeding 12% by weight
3105902090 80
- - - Other
3105908000 80
- - Other
3105908010 80
- - - Natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product
3105908090 80
- - - Other