EU Combined Nomenclature · CN code · HS 3103.11

3103 11 00

3103 11 00: Superphosphates (35%+ P2O5): Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)

Superphosphates (35%+ P2O5)

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 3103 Mineral or chemical fertilisers, phosphatic:
  2. Superphosphates:
  3. 3103 11 00 Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)

What you pay

Importing into EU

Customs duty 4.8% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

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
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • 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 2

  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • 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 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 · 5 November 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—4.8%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, 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–Kenya agreement Kenya 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–Syria agreement Syria 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
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

1.3%
Mercosur Argentina, Brazil, Paraguay, Uruguay 3.8%

EU: imports by month · HS 3103.11

last 12 months€191.5m+5% · previous 12 months
Average import price€0.54 per kg
Preferential rate98%
Jan 2024: €11.8mFeb 2024: €13.1mMar 2024: €8.3mApr 2024: €7.9mMay 2024: €18.5mJun 2024: €13.1mJul 2024: €21.5mAug 2024: €7.3mSept 2024: €13.5mOct 2024: €6.5mNov 2024: €12.2mDec 2024: €5.9mJan 2025: €16.2mFeb 2025: €7.7mMar 2025: €6.4mApr 2025: €15.8mMay 2025: €20.4mJun 2025: €40.2mJul 2025: €19.2mAug 2025: €18mSept 2025: €11.8mOct 2025: €7.8mNov 2025: €12.2mDec 2025: €8.4mJan 2026: €3.6mFeb 2026: €15.6mMar 2026: €13.4mApr 2026: €18.1mMay 2026: €48.6mJun 2026: €18.3mJul 2026: €20.6mAug 2026: €12.9m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Morocco €109.4m 57.1% -9.1%
Israel €50.1m 26.1% +39%
Egypt €18.5m 9.7% +12.2%
Tunisia €5.8m 3.1% +320.9%
China €4.4m 2.3% +4,103.8%
Lebanon €1.5m 0.8% -37.6%
United Kingdom €1.1m 0.6% +84.5%
Serbia €638k 0.3% +244.4%

Same subheading in other tariffs

3103.11 Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)

Legal notes

Notes

Chapter notes: Chapter 31 →

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.

3103 11 00 and 3103 19 00 · Superphosphates

See the HS Explanatory Note to heading 3103, (A), (1).

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.

YearDescriptionThird-country dutySupplementary unit
2026 Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5) 4.8% kg P2O5
2025 unchanged 4.8% kg P2O5
2024 unchanged 4.8% kg P2O5
2023 unchanged 4.8% kg P2O5
2022 unchanged 4.8% kg P2O5
2021 unchanged 4.8% kg P2O5
2020 unchanged 4.8% kg P2O5
2019 Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5) 4.8% kg P2O5

Code history

Since 2017; before, these goods were classified under 3103 10 10.

In the EU Combined Nomenclature, 3103 11 00 is one of 1 line under subheading 3103.11, containing by weight 35 % or more of diphosphorus pentaoxide (P2O5).

The third-country duty is 4.8%, and quantities are declared in kg P2O5.

Goods from 153 countries can enter the EU at a preferential rate instead of the standard 4.8%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported superphosphates (35%+ P2O5) (HS 3103.11) worth €191.5m (up 5% on the year before), at an average of €0.54 per kg; Morocco supplied 57%, followed by Israel.

For the same subheading, the UK duty is 4%, the Türkiye duty is 4.8%, the US duty is free, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%, the Argentina duty is 5.4%, 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 free.

EU member states imported goods of subheading 3103.11 worth US$290m in 2024; the largest supplier from outside the EU was Morocco, and the United Kingdom ranked 6th with US$1m.

Questions and answers

What is the EU import duty for CN code 3103 11 00?

The third-country duty in the EU Combined Nomenclature is 4.8%; the supplementary unit is kg P2O5. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 3103 11 00?

153 countries have a preferential rate on this line, 140 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 3103.11 as a whole, the largest supplier from outside the EU in 2024 was Morocco (US$120m), followed by Israel.

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