Tariff number 3105200000 80 - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium

Estimate the import cost for 310520

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

Preferential rules of origin for 3105200000

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 3105200000

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 310520

• CBAM: carbon border adjustment Regulation (EU) 2023/956, Annex I 310520

  Sector: fertilisers. Except 31056000 as printed in the annex

  Read the act on EUR-Lex
• Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 310520

  Art. 3i, goods generating significant revenue for Russia

  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.

Tariff quotas for 310520

• Critical 09.0177 Origin: all countries (erga omnes)

  Fertilizers

  May 30, 2026 – May 31, 2027

  356,260,154 Kilograms

  Balance left (99%)

  Volume 360,000,000
• Open 09.8251 Origin: Russia

  Mineral or chemical fertilisers CN 3105 20, 3105 60 and 3105 90 - Sanctions against Russia - Council Regulation (EU) 2022/576 (OJ L 111, 08.04.2022)

  Jul 10, 2026 – Jul 9, 2027

  1,571,065,225 Kilograms

  Balance left (99.6%)

  Volume 1,577,807,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 310520

Extra-EU imports

€1B

2,346,190 t

Extra-EU exports

€1.4B

Top origin countries by import value

1. Russia €433.5M
2. Norway €224.8M
3. Morocco €136.6M
4. Serbia €71.8M
5. United Kingdom €28.3M

CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 310520

• 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

Information

HS Code structure

HS Code tree structure