EU Combined Nomenclature · CN code · HS 3102.40
3102 40 10: Calcium ammonium nitrate (CAN): With a nitrogen content not exceeding 28 % by weight
Calcium ammonium nitrate (CAN)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3102 Mineral or chemical fertilisers, nitrogenous:
- 3102 40 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances:
- 3102 40 10 With a nitrogen content not exceeding 28 % by weight
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 3
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Import controlCarbon Border Adjustment Mechanism - CBAM
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- In force
- until 31 December 2026
- Legal act
- Regulation 0956/23
- Documents
- Y128 CBAM account number
- Y134 Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)
- Y135 Goods to be moved or used in the context of military activities - Exemption by virtue Article 2.(3) of Regulation (EU) 2023/956
- Y237 Goods of EU origin (CBAM)
- Y238 Application to obtain the status of authorised CBAM declarant has been submitted until 31 March 2026
- Y137 De minimis exemption - Exemption by virtue Article 2a. of Regulation (EU) 2023/956
Export measures 4
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Somalia | Somalia | Regulation 0147/03 | 8 February 2020 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
TARIC data as of 25 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 6% reduced rate
-
Bulgaria 20%
-
Croatia 5% reduced rate
-
Cyprus 5% reduced rate
-
Czechia 21%
-
Denmark 25%
-
Estonia 24%
-
Finland 25.5%
-
France 20%
-
Germany 19%
-
Greece 6% reduced rate
-
Hungary 27%
-
Ireland 23%
-
Italy 4% reduced rate
-
Latvia 21%
-
Lithuania 21%
-
Luxembourg 3% reduced rate
-
Malta 18%
-
Netherlands 21%
-
Poland 23%
-
Portugal 23%
-
Romania 11% reduced rate
-
Slovakia 23%
-
Slovenia 9.5% reduced rate
-
Spain 10% reduced rate
-
Sweden 25%
TEDB · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.5% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 7 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| 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. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.2% |
EU: imports by month · HS 3102.40
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| €35.7m | 51.6% | -3.3% | |
| €13.1m | 19% | -38.7% | |
| €10.6m | 15.4% | -84.5% | |
| €9.3m | 13.5% | -5.5% | |
| €350k | 0.5% | — | |
| €36k | 0.1% | +69% | |
| €101 | 0% | -100% | |
| €2 | 0% | -100% |
Same subheading in other tariffs
EU lines: 3102.40
Legal notes
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.
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).
3102 40 10 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
| Country of production | Direct | Indirect | Total |
|---|---|---|---|
| 2.15 | 0.08 | 2.22 | |
| 1.98 | 0.09 | 2.07 | |
| 1.7 | 0.07 | 1.76 | |
| 2.22 | 0.04 | 2.25 | |
| 1.28 | 0.12 | 1.39 | |
| 2.16 | 0.06 | 2.22 | |
| 1.66 | 0.11 | 1.77 | |
| 2.15 | 0.06 | 2.22 | |
| 2.16 | 0.14 | 2.3 | |
| 1.94 | 0.04 | 1.99 | |
| 1.95 | 0.1 | 2.05 | |
| 1.64 | 0.1 | 1.74 | |
| 1.39 | 0.05 | 1.44 | |
| 1.66 | 0.12 | 1.78 | |
| 2.78 | 0.13 | 2.9 | |
| 1.7 | 0.04 | 1.74 | |
| 1.65 | 0.07 | 1.71 | |
| 1.6 | 0.08 | 1.68 | |
| 1.62 | 0.12 | 1.75 | |
| 1.63 | 0.11 | 1.74 | |
| 1.68 | 0.06 | 1.74 | |
| 1.98 | 0.07 | 2.05 | |
| 1.62 | 0.1 | 1.72 | |
| 1.74 | 0.09 | 1.83 | |
| 2.23 | 0.04 | 2.27 | |
| 1.65 | 0.08 | 1.73 | |
| 1.64 | 0.16 | 1.8 | |
| 1.63 | 0.1 | 1.73 | |
| 1.89 | 0.15 | 2.04 | |
| 1.76 | 0.16 | 1.92 | |
| 1.99 | 0.09 | 2.08 | |
| 2 | 0.12 | 2.11 | |
| 2.01 | 0.07 | 2.08 | |
| 1.81 | 0.11 | 1.91 | |
| 2.02 | 0.08 | 2.09 | |
| 2.2 | 0.1 | 2.3 | |
| 1.52 | 0.08 | 1.61 | |
| 1.99 | 0.12 | 2.1 | |
| 2.23 | 0.08 | 2.31 | |
| 2.1 | 0.13 | 2.23 | |
| 1.51 | 0.11 | 1.62 | |
| 1.54 | 0.06 | 1.6 | |
| 1.82 | 0.12 | 1.94 | |
| 1.47 | 0.06 | 1.53 | |
| 1.53 | 0.11 | 1.64 | |
| 1.68 | 0.09 | 1.77 | |
| 2.22 | 0.09 | 2.31 | |
| 1.75 | 0.11 | 1.86 | |
| 2.01 | 0.13 | 2.14 | |
| 1.82 | 0.08 | 1.89 | |
| 1.63 | 0.11 | 1.74 | |
| 1.4 | 0.04 | 1.45 | |
| 1.64 | 0.16 | 1.8 | |
| 1.47 | 0.07 | 1.54 | |
| 1.75 | 0.1 | 1.85 | |
| 2.15 | 0.12 | 2.27 | |
| 1.62 | 0.08 | 1.7 | |
| 1.54 | 0.04 | 1.58 | |
| 1.59 | 0.03 | 1.62 | |
| 1.7 | 0.04 | 1.74 | |
| 1.85 | 0.14 | 1.99 | |
| 1.98 | 0.09 | 2.07 | |
| 2.15 | 0.07 | 2.22 | |
| 1.99 | 0.11 | 2.1 | |
| 1.51 | 0.12 | 1.63 | |
| 2.15 | 0.07 | 2.22 | |
| 1.97 | 0.18 | 2.15 | |
| 1.8 | 0.11 | 1.92 | |
| 1.8 | 0.13 | 1.92 | |
| 1.67 | 0.07 | 1.74 | |
| 1.52 | 0.05 | 1.57 | |
| 1.99 | 0.13 | 2.12 | |
| 1.74 | 0.11 | 1.85 | |
| 2.16 | 0.05 | 2.21 | |
| 1.47 | 0.09 | 1.55 | |
| 1.77 | 0.13 | 1.89 | |
| 1.61 | 0.1 | 1.72 | |
| 2.07 | 0.08 | 2.15 | |
| 2.16 | 0.07 | 2.23 | |
| 2.15 | 0.14 | 2.3 | |
| 2.15 | 0.06 | 2.22 | |
| 0.84 | 0.06 | 0.9 | |
| 1.91 | 0.07 | 1.98 | |
| 1.63 | 0.06 | 1.69 | |
| 2.2 | 0.09 | 2.3 | |
| 1.63 | 0.06 | 1.69 | |
| 2.28 | 0.11 | 2.38 | |
| 2.09 | 0.06 | 2.15 | |
| 1.48 | 0.11 | 1.59 | |
| 1.5 | 0.11 | 1.61 | |
| Other countries (default) | 2.26 | 0.1 | 2.36 |
with the mark-up for 2026: 2.384 · with the mark-up for 2027: 2.384 · with the mark-up for 2028: 2.384
Benchmark (free allocation): 0.688
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)
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | With a nitrogen content not exceeding 28 % by weight | 6.5% | kg N |
| 2025 | unchanged | 6.5% | kg N |
| 2024 | unchanged | 6.5% | kg N |
| 2023 | unchanged | 6.5% | kg N |
| 2022 | unchanged | 6.5% | kg N |
| 2021 | unchanged | 6.5% | kg N |
| 2020 | unchanged | 6.5% | kg N |
| 2019 | With a nitrogen content not exceeding 28 % by weight | 6.5% | kg N |
In the EU Combined Nomenclature, 3102 40 10 is one of 2 lines under subheading 3102.40, mixtures of ammonium nitrate with calcium carbonate or other inorganic….
The third-country duty is 6.5%, and quantities are declared in kg N.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 6.5%; 149 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported calcium ammonium nitrate (CAN) (HS 3102.40) worth €69.2m (down 50% on the year before), at an average of €0.27 per kg; Türkiye supplied 52%, followed by Egypt.
For the same subheading, the UK duty is 6%–6.5%, the Türkiye duty is 6.5%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 3102.40 worth US$2bn in 2024; the largest supplier from outside the EU was Russia, and the United Kingdom ranked 4th with US$9m.
Questions and answers
What is the EU import duty for CN code 3102 40 10?
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is kg N. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3102 40 10?
153 countries have a preferential rate on this line, 149 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 3102.40 as a whole, the largest supplier from outside the EU in 2024 was Russia (US$54m), followed by Türkiye.