EU Combined Nomenclature · CN code · HS 3104.20

3104 20 10

3104 20 10: With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product

Potassium chloride (potash)

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

  1. 3104 Mineral or chemical fertilisers, potassic:
  2. 3104 20 Potassium chloride:
  3. 3104 20 10 With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 5
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 4

  • Tariff quotaNon preferential tariff quota Free
    Applies to goods from
    Russia
    Legal act
    Regulation 0576/22
  • 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 5

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia
    In force
    until 31 December 2027
    Legal act
    Regulation 0833/14
    Documents
    • K020 Tariff quota - order number 09.8250 requested and not exhausted
    • L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
    • Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Belarus
    Legal act
    Regulation 0765/06
    Documents
    • Y921 Goods exempted from the prohibition
    • Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • 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

Export measures 2

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

Export measuresDestinationLegal actValidity
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export control - Waste All third countries Regulation 1157/24 21 May 2026

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

EU: imports by month · HS 3104.20

last 12 months€894.6m+3.6% · previous 12 months
Average import price€0.38 per kg
Preferential rate0%
Jan 2024: €81.1mFeb 2024: €63.1mMar 2024: €100.8mApr 2024: €84.6mMay 2024: €61.4mJun 2024: €69.1mJul 2024: €91.2mAug 2024: €76.8mSept 2024: €64.1mOct 2024: €80.2mNov 2024: €40.1mDec 2024: €66mJan 2025: €70.8mFeb 2025: €65.4mMar 2025: €87.4mApr 2025: €64.4mMay 2025: €86.6mJun 2025: €78mJul 2025: €77mAug 2025: €83.5mSept 2025: €88.5mOct 2025: €73.9mNov 2025: €54.8mDec 2025: €69.6mJan 2026: €54.7mFeb 2026: €82.5mMar 2026: €77.6mApr 2026: €92.9mMay 2026: €47mJun 2026: €88.2mJul 2026: €96.4mAug 2026: €68.3m 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
Canada €392.8m 43.9% +1.9%
Russia €190.3m 21.3% +18.7%
Israel €163.9m 18.3% +42%
Jordan €106m 11.9% -7.6%
United Kingdom €27.9m 3.1% +10.4%
Chile €6.6m 0.7% -42.5%
Uzbekistan €3.7m 0.4% -62.6%
Laos €1.6m 0.2% -13.4%

Same subheading in other tariffs

3104.20 Mineral or chemical fertilisers, potassic: potassium chloride

EU lines: 3104.20

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N320338 U.S. CBP 21 July 2021 · 3104.20.00.00

    The tariff classification of “Potassium Chloride” from Canada

Legal notes

Notes

Chapter notes: Chapter 31 →

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 With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product Free kg K2O
2025 unchanged Free kg K2O
2024 unchanged Free kg K2O
2023 unchanged Free kg K2O
2022 unchanged Free kg K2O
2021 unchanged Free kg K2O
2020 unchanged Free kg K2O
2019 With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product Free kg K2O

In the EU Combined Nomenclature, 3104 20 10 is one of 3 lines under subheading 3104.20, mineral or chemical fertilisers, potassic: potassium chloride.

The third-country duty is free, and quantities are declared in kg K2O.

In the 12 months to August 2026, the EU imported potassium chloride (potash) (HS 3104.20) worth €894.6m (up 4% on the year before), at an average of €0.38 per kg; Canada supplied 44%, followed by Russia.

For the same subheading, the UK duty is free, the Türkiye duty is free, 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 free.

EU member states imported goods of subheading 3104.20 worth US$2bn in 2024; the largest supplier from outside the EU was Canada, and the United Kingdom ranked 7th with US$39m.

Questions and answers

What is the EU import duty for CN code 3104 20 10?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is kg K2O. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 3104.20 as a whole, the largest supplier from outside the EU in 2024 was Canada (US$306m), followed by Russia.

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