3105 40 00: Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
Monoammonium phosphate (MAP)
✓ Can be used in a customs declarationData: 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 40 00 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
What you pay
Importing into EU
Customs duty6.5% standard rate depends on the country of origin
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
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.0179
ERGA OMNES
Free
30 May 2026 – 31 May 2027
83,000,000 kg
40,395,405 kg
Critical
Balances from the Commission’s weekly quota report of 23 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.
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.
The tariff classification of potassium nitrate, magnesium sulfate heptahydrate, ammonium dihydrogenorthophosphate, potassium dihydrogenorthophosphate, and potassium sulfate from Japan
(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 40 00Ammonium dihydrogenorthophosphate " monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate " diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
Country of production
Direct
Indirect
Total
Albania
0.32
0.04
0.35
Algeria
0.29
0.04
0.34
Argentina
0.34
0.03
0.37
Armenia
0.32
0.02
0.34
Australia
0.27
0.06
0.33
Azerbaijan
0.32
0.03
0.35
Bangladesh
0.35
0.05
0.4
Belarus
0.32
0.03
0.35
Bosnia & Herzegovina
0.32
0.07
0.39
Brazil
0.46
0.02
0.48
Cambodia
0.36
0.05
0.41
Cameroon
0.34
0.04
0.39
Canada
0.29
0.03
0.32
Chile
0.34
0.06
0.4
China
0.61
0.06
0.67
Colombia
0.34
0.02
0.36
Costa Rica
0.34
0.03
0.37
Côte d’Ivoire
0.33
0.04
0.37
Cuba
0.33
0.06
0.4
Dominican Republic
0.34
0.05
0.39
Ecuador
0.34
0.03
0.37
Egypt
0.29
0.04
0.33
El Salvador
0.33
0.05
0.38
Ethiopia
0.4
0.04
0.45
Georgia
0.32
0.02
0.35
Ghana
0.35
0.04
0.39
Guatemala
0.34
0.08
0.42
Honduras
0.34
0.05
0.38
India
0.45
0.07
0.53
Indonesia
0.31
0.08
0.39
Iran
0.3
0.04
0.34
Iraq
0.3
0.06
0.35
Israel
0.3
0.04
0.34
Japan
0.31
0.05
0.36
Jordan
0.31
0.04
0.34
Kazakhstan
0.32
0.05
0.37
Kenya
0.3
0.04
0.34
Kuwait
0.3
0.05
0.35
Kyrgyzstan
0.32
0.04
0.36
Lebanon
0.32
0.06
0.38
Libya
0.3
0.06
0.36
Madagascar
0.32
0.02
0.34
Malaysia
0.31
0.06
0.37
Mali
0.29
0.02
0.32
Mauritius
0.32
0.05
0.38
Mexico
0.34
0.04
0.38
Moldova
0.32
0.04
0.37
Mongolia
0.29
0.04
0.33
Morocco
0.3
0.06
0.37
Myanmar (Burma)
0.32
0.04
0.35
Nepal
0.35
0.05
0.4
New Zealand
0.27
0.02
0.29
Nicaragua
0.34
0.08
0.41
Nigeria
0.3
0.04
0.34
North Korea
0.3
0.05
0.36
North Macedonia
0.32
0.06
0.38
Pakistan
0.35
0.04
0.39
Panama
0.3
0.01
0.32
Paraguay
0.31
0.01
0.32
Peru
0.34
0.02
0.36
Philippines
0.32
0.07
0.39
Qatar
0.29
0.04
0.34
Russia
0.32
0.03
0.35
Saudi Arabia
0.3
0.05
0.35
Senegal
0.32
0.06
0.38
Serbia
0.32
0.03
0.35
South Africa
0.5
0.09
0.59
South Korea
0.31
0.05
0.36
Sri Lanka
0.35
0.06
0.41
Sudan
0.31
0.03
0.34
Suriname
0.3
0.02
0.32
Syria
0.3
0.06
0.36
Taiwan
0.3
0.05
0.36
Tajikistan
0.32
0.02
0.34
Tanzania
0.3
0.04
0.34
Thailand
0.31
0.06
0.37
Trinidad & Tobago
0.33
0.05
0.38
Tunisia
0.3
0.04
0.34
Türkiye
0.32
0.03
0.36
Turkmenistan
0.32
0.07
0.39
Ukraine
0.32
0.03
0.35
United Kingdom
0.29
0.03
0.32
United States
0.5
0.03
0.53
Uruguay
0.34
0.03
0.37
Uzbekistan
0.32
0.05
0.37
Venezuela
0.34
0.03
0.37
Vietnam
0.52
0.05
0.57
Yemen
0.32
0.02
0.34
Zambia
0.3
0.05
0.36
Zimbabwe
0.3
0.05
0.36
Other countries (default)
0.45
0.06
0.51
with the mark-up for 2026: 0.515 · with the mark-up for 2027: 0.515 · with the mark-up for 2028: 0.515
Benchmark (free allocation): 0.173
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.
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
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
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
Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
6.5%
—
In the EU Combined Nomenclature, 3105 40 00 is one of 1 line under subheading 3105.40, ammonium dihydrogenorthophosphate.
The third-country duty is 6.5%, and quantities are declared in —.
Goods from 153 countries can enter the EU at a preferential rate instead of the standard 6.5%; 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 monoammonium phosphate (MAP) (HS 3105.40) worth €295.9m (up 0% on the year before), at an average of €0.73 per kg; Morocco supplied 50%, followed by Russia.
For the same subheading, the UK duty is 6%, 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 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 3105.40 worth US$677m in 2024; the largest supplier from outside the EU was Morocco.
Questions and answers
What is the EU import duty for CN code 3105 40 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 40 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 3105.40 as a whole, the largest supplier from outside the EU in 2024 was Morocco (US$247m), followed by Russia.
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