3105 10 00: Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Not declarable on its own: use one of its 5 subdivisionsData: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
3105 10 00 Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
What you pay
Importing into EU
Customs duty6.5% standard rate depends on the country of origin
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 13
Anti-dumping dutyDefinitive anti-dumping duty32.71 EUR / t
Only for
3105 10 00 10 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content
Applies to goods from
Russia
Legal act
Regulation 2100/20
Rates for named exporters (2)
Company
Rate
For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A522
32.71 EUR / t
KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959
Free
Anti-dumping dutyDefinitive anti-dumping duty31.73 EUR / t
Only for
3105 10 00 20 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight
Applies to goods from
Russia
Legal act
Regulation 2100/20
Rates for named exporters (2)
Company
Rate
For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A522
31.73 EUR / t
KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959
Free
Anti-dumping dutyDefinitive anti-dumping duty30.75 EUR / t
Only for
3105 10 00 30 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 3% by weight or more but less than 6% by weight
Applies to goods from
Russia
Legal act
Regulation 2100/20
Rates for named exporters (2)
Company
Rate
For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A522
30.75 EUR / t
KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959
Free
Anti-dumping dutyDefinitive anti-dumping duty29.76 EUR / t
Only for
3105 10 00 40 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 6% by weight or more but less than 9% by weight
Applies to goods from
Russia
Legal act
Regulation 2100/20
Rates for named exporters (2)
Company
Rate
For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A522
29.76 EUR / t
KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959
Free
Anti-dumping dutyDefinitive anti-dumping duty28.78 EUR / t
Only for
3105 10 00 50 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 9% by weight or more but not exceeding 12% by weight
Applies to goods from
Russia
Legal act
Regulation 2100/20
Rates for named exporters (2)
Company
Rate
For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A522
28.78 EUR / t
KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959
3105 10 00 20 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight
3105 10 00 30 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 3% by weight or more but less than 6% by weight
3105 10 00 40 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 6% by weight or more but less than 9% by weight
3105 10 00 50 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 9% by weight or more but not exceeding 12% by weight
Applies to goods from
Russia
Legal act
Information 6682/25
Duty on low-value parcelsLow-value consignment customs duty3 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 duty3 EUR
all countries except Andorra, Switzerland, Faroe Islands, Greenland, Iceland, Liechtenstein, Norway, San Marino
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
Import controlVeterinary control
Applies to goods from
Faroe Islands, Greenland
Legal act
Regulation 0632/21
Documents
N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
Y170 Goods with third country origin coming from Andorra, according to the relevant EU legislation.
Y171 Goods with third country origin coming from Switzerland, according to the relevant EU legislation.
Y174 Goods with third country origin coming from Iceland, according to the relevant EU legislation.
Y175 Goods with third country origin coming from Liechtenstein, according to the relevant EU legislation.
Y176 Goods with third country origin coming from Norway, according to the relevant EU legislation.
Y177 Goods with third country origin coming from San Marino, according to the relevant EU legislation.
Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
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
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
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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
3105 10 00 10
Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content
3105 10 00 20
Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight
3105 10 00 30
Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 3% by weight or more but less than 6% by weight
3105 10 00 40
Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 6% by weight or more but less than 9% by weight
3105 10 00 50
Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 and/or a potassium content evaluated as K@2O of 9% by weight or more but not exceeding 12% by weight
3105 10 00 90
Other
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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia5% reduced rate
Cyprus5% reduced rate
Czechia21%
Denmark25%
Estonia24%
Finland25.5%
France20%
Germany19%
Greece6% reduced rate
Hungary27%
Ireland23%
Italy4% reduced rate
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta18%
Netherlands21%
Poland23%
Portugal6% reduced rate
Romania21%
Slovakia23%
Slovenia9.5% reduced rate
Spain10% reduced rate
Sweden25%
TEDB · 26 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 more
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.
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.
(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.
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).
3105 10 00Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg
Country of production
Direct
Indirect
Total
Albania
0.8
0.06
0.86
Algeria
0.73
0.08
0.81
Argentina
0.7
0.06
0.76
Armenia
0.82
0.03
0.85
Australia
0.55
0.1
0.65
Azerbaijan
0.81
0.06
0.86
Bangladesh
0.7
0.09
0.8
Belarus
0.8
0.05
0.86
Bosnia & Herzegovina
0.81
0.12
0.92
Brazil
0.87
0.04
0.91
Cambodia
0.78
0.08
0.87
Cameroon
0.7
0.07
0.77
Canada
0.59
0.05
0.63
Chile
0.7
0.1
0.8
China
1.2
0.1
1.31
Colombia
0.7
0.04
0.74
Costa Rica
0.69
0.06
0.75
Côte d’Ivoire
0.68
0.07
0.75
Cuba
0.68
0.1
0.79
Dominican Republic
0.69
0.09
0.78
Ecuador
0.7
0.05
0.75
Egypt
0.74
0.06
0.8
El Salvador
0.68
0.08
0.77
Ethiopia
0.77
0.07
0.84
Georgia
0.82
0.04
0.86
Ghana
0.7
0.06
0.77
Guatemala
0.69
0.13
0.82
Honduras
0.69
0.08
0.77
India
0.85
0.12
0.98
Indonesia
0.69
0.14
0.83
Iran
0.74
0.08
0.82
Iraq
0.74
0.1
0.84
Israel
0.75
0.06
0.81
Japan
0.71
0.08
0.79
Jordan
0.76
0.07
0.82
Kazakhstan
0.82
0.08
0.9
Kenya
0.63
0.07
0.7
Kuwait
0.74
0.09
0.83
Kyrgyzstan
0.82
0.06
0.89
Lebanon
0.79
0.11
0.9
Libya
0.63
0.1
0.72
Madagascar
0.64
0.03
0.68
Malaysia
0.71
0.1
0.81
Mali
0.61
0.03
0.64
Mauritius
0.65
0.09
0.74
Mexico
0.7
0.07
0.77
Moldova
0.82
0.08
0.9
Mongolia
0.67
0.06
0.73
Morocco
0.75
0.11
0.86
Myanmar (Burma)
0.72
0.06
0.78
Nepal
0.7
0.08
0.78
New Zealand
0.57
0.03
0.61
Nicaragua
0.69
0.13
0.82
Nigeria
0.62
0.06
0.68
North Korea
0.69
0.09
0.78
North Macedonia
0.79
0.1
0.89
Pakistan
0.7
0.06
0.76
Panama
0.63
0.02
0.65
Paraguay
0.65
0.02
0.67
Peru
0.7
0.04
0.74
Philippines
0.73
0.12
0.85
Qatar
0.74
0.07
0.81
Russia
0.8
0.06
0.86
Saudi Arabia
0.74
0.09
0.83
Senegal
0.64
0.1
0.75
Serbia
0.8
0.06
0.86
South Africa
0.91
0.15
1.06
South Korea
0.71
0.09
0.8
Sri Lanka
0.74
0.1
0.84
Sudan
0.67
0.05
0.73
Suriname
0.63
0.03
0.66
Syria
0.74
0.11
0.85
Taiwan
0.68
0.09
0.77
Tajikistan
0.8
0.04
0.84
Tanzania
0.62
0.07
0.68
Thailand
0.7
0.11
0.8
Trinidad & Tobago
0.67
0.09
0.76
Tunisia
0.76
0.06
0.83
Türkiye
0.8
0.06
0.86
Turkmenistan
0.8
0.12
0.92
Ukraine
0.8
0.05
0.85
United Kingdom
0.45
0.05
0.5
United States
0.9
0.06
0.96
Uruguay
0.69
0.05
0.74
Uzbekistan
0.82
0.08
0.89
Venezuela
0.69
0.05
0.74
Vietnam
1
0.09
1.09
Yemen
0.78
0.03
0.81
Zambia
0.62
0.08
0.7
Zimbabwe
0.63
0.09
0.72
Other countries (default)
0.9
0.1
1
with the mark-up for 2026: 1.01 · with the mark-up for 2027: 1.01 · with the mark-up for 2028: 1.01
Benchmark (free allocation): 0.376
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)
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.
3105 · Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
See note 6 to this chapter for the definition of ‘other fertilisers’ used in this heading.
3105 10 00 · Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
The term ‘similar forms’ applies to goods put up in measured quantities. Consequently, fertilisers put up in the usual, industrial forms (for example, granules) are not to be considered as ‘similar forms’.
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
Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
6.5%
—
2025
unchanged
6.5%
—
2024
unchanged
6.5%
—
2023
unchanged
6.5%
—
2022
unchanged
6.5%
—
2021
unchanged
6.5%
—
2020
unchanged
6.5%
—
2019
Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
6.5%
—
CN code 3105 10 00 is a line of the EU Combined Nomenclature under HS subheading 3105.10 (goods of this chapter in tablets or similar forms or in packages of a gross…).
The third-country duty is 6.5%, and quantities are declared in —.
140 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 6.5%.
In the EU, anti-dumping duty of 32.71 EUR / t applies on top of the customs duty to goods from Russia.
In the EU, anti-dumping duty of 31.73 EUR / t applies on top of the customs duty to goods from Russia.
Imports of goods of subheading 3105.10 into the EU came to €20.9m between September 2025 and August 2026 (down 4% on the year before); United Kingdom supplied 53%, followed by Mexico.
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 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 3105.10 worth US$160m in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$3m.
Questions and answers
What is the EU import duty for CN code 3105 10 00?
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3105 10 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.
Do anti-dumping or other extra duties apply to 3105 10 00?
Anti-dumping duty of 32.71 EUR / t on goods from Russia; Anti-dumping duty of 31.73 EUR / t on goods from Russia; Anti-dumping duty of 30.75 EUR / t on goods from Russia; Anti-dumping duty of 29.76 EUR / t on goods from Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 3105.10 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$3m), followed by the United States.
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