EU Combined Nomenclature · CN code · HS 3104.20
3104 20 50: With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % 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
- 3104 Mineral or chemical fertilisers, potassic:
- 3104 20 Potassium chloride:
- 3104 20 50 With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product
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 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
- 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 0355/22
- Documents
- Y921 Goods exempted from the prohibition
- 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
- 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 measures | Destination | Legal act | Validity |
|---|---|---|---|
| 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 26 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 · 26 October 2026
EU: imports by month · HS 3104.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| €392.8m | 43.9% | +1.9% | |
| €190.3m | 21.3% | +18.7% | |
| €163.9m | 18.3% | +42% | |
| €106m | 11.9% | -7.6% | |
| €27.9m | 3.1% | +10.4% | |
| €6.6m | 0.7% | -42.5% | |
| €3.7m | 0.4% | -62.6% | |
| €1.6m | 0.2% | -13.4% |
Same subheading in other tariffs
3104.20 Mineral or chemical fertilisers, potassic: potassium chloride
EU lines: 3104.20
- 3104 20 10With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product
- 3104 20 50With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product
- 3104 20 90With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product
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
The tariff classification of “Potassium Chloride” from Canada
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.
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 potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % 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, exceeding 40 % but not exceeding 62 % on the dry anhydrous product | Free | kg K2O |
In the EU Combined Nomenclature, 3104 20 50 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 50?
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.