2814 20 00: Ammonia in aqueous solution

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Tariff quotas

Balances from the Commission’s weekly quota report of 23 October 2026.

Export measures 6

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

TARIC data as of 24 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

• Austria 20%
• Belgium 21%
• Bulgaria 20%
• Croatia 25%
• Cyprus 19%
• Czechia 12% reduced rate
• Denmark 25%
• Estonia 24%
• Finland 25.5%
• France 20%
• Germany 19%
• Greece 24%
• Hungary 27%
• Ireland 23%
• Italy 22%
• Latvia 21%
• Lithuania 21%
• Luxembourg 17%
• Malta 18%
• Netherlands 21%
• Poland 23%
• Portugal 23%
• Romania 21%
• Slovakia 23%
• Slovenia 22%
• Spain 21%
• Sweden 6% reduced rate

TEDB · 24 October 2026

Preferential rates by country

EU: imports by month · HS 2814.20

last 12 months€11m+17.2% · previous 12 months

Average import price€0.74 per kg

Preferential rate14%

Main suppliers, last 12 months

Country	Value	Share	Change
United States	€4.8m	43.4%	+46.5%
Taiwan	€4.6m	41.7%	+0%
Norway	€984k	8.9%	+12%
United Kingdom	€613k	5.6%	+10%
Canada	€23k	0.2%	+60.1%
Switzerland	€15k	0.1%	-77.6%
Ukraine	€4k	0%	+1,038.8%
China	€4k	0%	+7.8%

Same subheading in other tariffs

2814.20 Ammonia in aqueous solution

UK 4% Third-country duty 1 tariff line Türkiye 5.5% Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line Mexico Free Third-country duty 1 tariff line Brazil 3.6% Third-country duty 1 tariff line Argentina 3.6% Third-country duty 2 tariff lines Peru 6% Third-country duty 1 tariff line New Zealand Free Third-country duty 1 tariff line Japan 2.5% Third-country duty 1 tariff line Taiwan Free Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia Free Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line

Legal notes

Chapter notes: Chapter 28 →

CBAM: carbon border adjustment

Goods of the CBAM sector fertilisers pay for the greenhouse gases emitted in their production when they are imported into the EU. Without verified actual emissions, the importer declares the default values below (tonnes of CO2 equivalent per tonne of goods).

2814 20 00 Ammonia in aqueous solution

Country of production	Direct	Indirect	Total
Albania	0.65	0.03	0.68
Algeria	0.59	0.04	0.62
Argentina	0.68	0.03	0.71
Armenia	0.65	0.02	0.66
Australia	0.53	0.04	0.58
Azerbaijan	0.65	0.03	0.68
Bangladesh	0.7	0.05	0.75
Belarus	0.65	0.03	0.68
Bosnia & Herzegovina	0.65	0.06	0.71
Brazil	0.94	0.02	0.96
Cambodia	0.72	0.05	0.77
Cameroon	0.69	0.06	0.75
Canada	0.57	0.02	0.59
Chile	0.68	0.05	0.73
China	1.25	0.06	1.31
Colombia	0.68	0.02	0.7
Costa Rica	0.68	0.03	0.71
Côte d’Ivoire	0.67	0.04	0.71
Cuba	0.68	0.06	0.74
Dominican Republic	0.68	0.05	0.73
Ecuador	0.68	0.02	0.7
Egypt	0.59	0.03	0.62
El Salvador	0.68	0.04	0.73
Ethiopia	0.83	0.05	0.88
Georgia	0.65	0.01	0.66
Ghana	0.7	0.04	0.75
Guatemala	0.68	0.07	0.75
Honduras	0.68	0.04	0.72
India	0.92	0.07	0.99
Indonesia	0.62	0.07	0.68
Iran	0.59	0.04	0.62
Iraq	0.59	0.05	0.64
Israel	0.61	0.03	0.64
Japan	0.62	0.04	0.66
Jordan	0.61	0.03	0.65
Kazakhstan	0.65	0.04	0.69
Kenya	0.6	0.04	0.65
Kuwait	0.59	0.04	0.63
Kyrgyzstan	0.65	0.04	0.69
Lebanon	0.64	0.06	0.7
Libya	0.6	0.05	0.65
Madagascar	0.71	0.05	0.76
Malaysia	0.62	0.05	0.66
Mali	0.66	0.05	0.71
Mauritius	0.64	0.05	0.69
Mexico	0.68	0.04	0.72
Moldova	0.65	0.04	0.69
Mongolia	0.65	0.09	0.74
Morocco	0.61	0.05	0.66
Myanmar (Burma)	0.63	0.03	0.66
Nepal	0.7	0.06	0.77
New Zealand	0.53	0.01	0.54
Nicaragua	0.68	0.07	0.75
Nigeria	0.6	0.03	0.63
North Korea	0.62	0.04	0.66
North Macedonia	0.65	0.05	0.7
Pakistan	0.7	0.04	0.74
Panama	0.68	0.03	0.71
Paraguay	0.69	0.03	0.71
Peru	0.68	0.02	0.7
Philippines	0.64	0.06	0.7
Qatar	0.59	0.04	0.62
Russia	0.65	0.03	0.68
Saudi Arabia	0.59	0.04	0.63
Senegal	0.64	0.05	0.69
Serbia	0.65	0.03	0.68
South Africa	1.02	0.07	1.09
South Korea	0.62	0.06	0.67
Sri Lanka	0.7	0.06	0.77
Sudan	0.61	0.03	0.64
Suriname	0.68	0.04	0.72
Syria	0.59	0.05	0.64
Taiwan	0.62	0.04	0.66
Tajikistan	0.65	0.04	0.69
Tanzania	0.6	0.05	0.65
Thailand	0.62	0.05	0.67
Trinidad & Tobago	0.68	0.05	0.73
Tunisia	0.6	0.03	0.63
Türkiye	0.65	0.03	0.68
Turkmenistan	0.65	0.06	0.71
Ukraine	0.65	0.03	0.68
United Kingdom	0.59	0.03	0.62
United States	1	0.03	1.02
Uruguay	0.68	0.02	0.7
Uzbekistan	0.65	0.04	0.69
Venezuela	0.68	0.02	0.7
Vietnam	1.04	0.05	1.08
Yemen	0.71	0.05	0.76
Zambia	0.61	0.07	0.68
Zimbabwe	0.6	0.05	0.66
Other countries (default)	0.91	0.05	0.96

with the mark-up for 2026: 0.97 · with the mark-up for 2027: 0.97 · with the mark-up for 2028: 0.97

Benchmark (free allocation): 0.457

t CO2e per t of goods · definitive period since 1 January 2026; first annual declaration due 30 September 2027 · Implementing Regulation (EU) 2025/2621 as corrected by 2026/1740 (European Commission data, not legally binding)

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

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