EU Combined Nomenclature · CN code · HS 3104.90

3104 90 00

3104 90 00: Mineral or chemical fertilisers, potassic: other

✓ 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 90 00 Other

What you pay

Importing into EU

Customs duty Free 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 · 26 October 2026

EU: imports by month · HS 3104.90

last 12 months€63.4m+32.4% · previous 12 months
Average import price€0.20 per kg
Preferential rate0%
Jan 2024: €2.5mFeb 2024: €5.2mMar 2024: €4.2mApr 2024: €4.6mMay 2024: €2.5mJun 2024: €4.1mJul 2024: €4mAug 2024: €2.2mSept 2024: €3.2mOct 2024: €3.3mNov 2024: €3.1mDec 2024: €4.1mJan 2025: €3.1mFeb 2025: €5.5mMar 2025: €6.6mApr 2025: €3.8mMay 2025: €3.5mJun 2025: €3.1mJul 2025: €4.3mAug 2025: €4.3mSept 2025: €3.8mOct 2025: €8.3mNov 2025: €3.3mDec 2025: €6.2mJan 2026: €5.9mFeb 2026: €6mMar 2026: €7.5mApr 2026: €7.3mMay 2026: €1.6mJun 2026: €4.8mJul 2026: €3mAug 2026: €5.6m 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
United Kingdom €60.3m 95.1% +41.6%
United States €1.2m 1.8% -46.3%
Canada €578k 0.9% +69,836%
Türkiye €410k 0.6% -7.7%
China €375k 0.6% -11.3%
Israel €168k 0.3% -82.3%
South Africa €143k 0.2% +276.5%
India €77k 0.1% +13.1%

Same subheading in other tariffs

3104.90 Mineral or chemical fertilisers, potassic: other

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.

  • N319360 U.S. CBP 2 June 2021 · 3104.90.01.00

    The tariff classification of four “Water Soluble Fertilizers” from Japan

  • N271353 U.S. CBP 8 January 2016 · 3104.90.01.00

    The tariff classification of “Glouconite (green sand)” fertilizer from Russia and applicability of any trade program or agreement

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 Other 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 Other Free kg K2O

In the EU Combined Nomenclature, 3104 90 00 is one of 1 line under subheading 3104.90, mineral or chemical fertilisers, potassic: other.

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

In the 12 months to August 2026, the EU imported goods of subheading 3104.90 worth €63.4m (up 32% on the year before), at an average of €0.20 per kg; United Kingdom supplied 95%, followed by United States.

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 0%–5.4%, the Argentina duty is 0%–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 3104.90 worth US$112m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$36m.

Questions and answers

What is the EU import duty for CN code 3104 90 00?

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 3104.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$36m).

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