EU Combined Nomenclature · CN code · HS 3105.51

3105 51 00

3105 51 00: Containing nitrates and phosphates

Not declarable on its own: use one of its 4 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
  3. 3105 51 00 Containing nitrates and phosphates

What you pay

Importing into EU

Customs duty 6.5% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
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 11

  • Anti-dumping dutyDefinitive anti-dumping duty 31.73 EUR / t
    Only for
    3105 51 00 10 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of less than 3% by weight
    Applies to goods from
    Russia
    Legal act
    Regulation 2100/20
    Rates for named exporters (2)
    CompanyRate
    For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A52231.73 EUR / t
    KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959Free
  • Anti-dumping dutyDefinitive anti-dumping duty 30.75 EUR / t
    Only for
    3105 51 00 20 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 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)
    CompanyRate
    For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A52230.75 EUR / t
    KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959Free
  • Anti-dumping dutyDefinitive anti-dumping duty 29.76 EUR / t
    Only for
    3105 51 00 30 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 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)
    CompanyRate
    For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A52229.76 EUR / t
    KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959Free
  • Anti-dumping dutyDefinitive anti-dumping duty 29.31 EUR / t
    Only for
    3105 51 00 40 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 9% by weight or more but not exceeding 10.40% by weight
    Applies to goods from
    Russia
    Legal act
    Regulation 2100/20
    Rates for named exporters (2)
    CompanyRate
    For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia A52229.31 EUR / t
    KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959Free
  • Trade defence investigationAnti-dumping/countervailing review
    Only for
    3105 51 00 10 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of less than 3% by weight
    Applies to goods from
    Russia
    Legal act
    Information 6682/25
  • Trade defence investigationAnti-dumping/countervailing review
    Only for
    3105 51 00 20 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 3% by weight or more but less than 6% by weight
    Applies to goods from
    Russia
    Legal act
    Information 6682/25
  • Trade defence investigationAnti-dumping/countervailing review
    Only for
    3105 51 00 30 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 6% by weight or more but less than 9% by weight
    Applies to goods from
    Russia
    Legal act
    Information 6682/25
  • Trade defence investigationAnti-dumping/countervailing review
    Only for
    3105 51 00 40 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 9% by weight or more but not exceeding 10.40% by weight
    Applies to goods from
    Russia
    Legal act
    Information 6682/25
  • 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 3

  • 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 controlCarbon Border Adjustment Mechanism - CBAM
    Applies to goods from
    all countries except Switzerland, Iceland, Liechtenstein, Norway
    In force
    until 31 December 2026
    Legal act
    Regulation 0956/23
    Documents
    • Y128 CBAM account number
    • Y134 Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)
    • Y135 Goods to be moved or used in the context of military activities - Exemption by virtue Article 2.(3) of Regulation (EU) 2023/956
    • Y237 Goods of EU origin (CBAM)
    • 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 51 00 10Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of less than 3% by weight
3105 51 00 20Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 3% by weight or more but less than 6% by weight
3105 51 00 30Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 6% by weight or more but less than 9% by weight
3105 51 00 40Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P@2O@5 of 9% by weight or more but not exceeding 10.40% by weight
3105 51 00 90Other

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 6% reduced rate
  • Romania 21%
  • Slovakia 23%
  • Slovenia 9.5% reduced rate
  • Spain 10% reduced rate
  • Sweden 25%

TEDB · 24 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
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

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
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. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Syria agreement Syria Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–United States agreement United States Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 5 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

3%
Mercosur Argentina, Brazil, Paraguay, Uruguay 5.2%

EU: imports by month · HS 3105.51

last 12 months€31.6m+48.4% · previous 12 months
Average import price€0.48 per kg
Preferential rate49%
Jan 2024: €2.1mFeb 2024: €708kMar 2024: €7.3mApr 2024: €1.3mMay 2024: €1mJun 2024: €1.3mJul 2024: €9.8mAug 2024: €1.2mSept 2024: €1.5mOct 2024: €2.6mNov 2024: €3.9mDec 2024: €527kJan 2025: €255kFeb 2025: €471kMar 2025: €1.6mApr 2025: €3mMay 2025: €6.6mJun 2025: €265kJul 2025: €344kAug 2025: €264kSept 2025: €3mOct 2025: €8mNov 2025: €10.2mDec 2025: €1.3mJan 2026: €2mFeb 2026: €1.7mMar 2026: €1.1mApr 2026: €491kMay 2026: €439kJun 2026: €137kJul 2026: €329kAug 2026: €2.9m 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
Morocco €10.2m 32.4% +22.3%
Kazakhstan €7.2m 22.7% +1,220.4%
Russia €6.3m 19.9% -24.7%
Norway €4.7m 14.8% +7,996.4%
United Kingdom €1.7m 5.3% +2.6%
Australia €888k 2.8% +22.5%
Tunisia €316k 1% -17.2%
China €150k 0.5% +4,459.9%

Same subheading in other tariffs

3105.51 Containing nitrates and phosphates

Legal notes

Notes

Chapter notes: Chapter 31 →

CBAM: carbon border adjustment

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 51 00 Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates)

Country of productionDirectIndirectTotal
Albania1.450.091.54
Algeria1.330.111.44
Argentina1.160.081.24
Armenia1.490.041.54
Australia0.880.151.03
Azerbaijan1.460.081.54
Bangladesh1.140.131.27
Belarus1.450.081.53
Bosnia & Herzegovina1.460.171.63
Brazil1.340.051.39
Cambodia1.330.121.45
Cameroon1.130.11.23
Canada0.950.071.02
Chile1.140.151.29
China1.920.152.07
Colombia1.160.051.22
Costa Rica1.130.081.21
Côte d’Ivoire1.10.11.2
Cuba1.110.151.27
Dominican Republic1.120.141.26
Ecuador1.160.081.23
Egypt1.340.091.43
El Salvador1.110.121.24
Ethiopia1.20.11.3
Georgia1.50.061.57
Ghana1.130.091.22
Guatemala1.130.21.32
Honduras1.120.121.24
India1.310.181.49
Indonesia1.20.21.4
Iran1.340.121.46
Iraq1.350.151.5
Israel1.350.091.44
Japan1.230.121.35
Jordan1.360.11.46
Kazakhstan1.480.121.6
Kenya1.050.091.14
Kuwait1.340.141.48
Kyrgyzstan1.50.091.59
Lebanon1.420.161.58
Libya1.040.141.18
Madagascar1.050.041.09
Malaysia1.240.151.39
Mali10.041.04
Mauritius1.060.141.19
Mexico1.150.111.26
Moldova1.50.111.61
Mongolia1.180.081.25
Morocco1.360.161.52
Myanmar (Burma)1.240.091.33
Nepal1.120.111.24
New Zealand0.960.051.01
Nicaragua1.130.191.32
Nigeria1.010.091.1
North Korea1.190.131.32
North Macedonia1.440.151.59
Pakistan1.120.11.21
Panama1.040.031.07
Paraguay1.080.021.1
Peru1.160.051.21
Philippines1.260.181.44
Qatar1.340.111.44
Russia1.450.081.53
Saudi Arabia1.340.141.48
Senegal1.040.161.2
Serbia1.450.081.53
South Africa1.380.221.6
South Korea1.230.131.36
Sri Lanka1.230.151.38
Sudan1.140.081.22
Suriname1.030.041.07
Syria1.340.161.51
Taiwan1.180.131.32
Tajikistan1.460.041.5
Tanzania1.010.11.1
Thailand1.20.161.36
Trinidad & Tobago1.10.131.23
Tunisia1.40.11.49
Türkiye1.460.081.54
Turkmenistan1.450.181.63
Ukraine1.450.081.53
United Kingdom0.60.070.67
United States1.340.091.42
Uruguay1.120.081.2
Uzbekistan1.480.121.6
Venezuela1.120.071.2
Vietnam1.570.141.71
Yemen1.40.041.44
Zambia1.010.121.13
Zimbabwe1.030.131.16
Other countries (default)1.520.151.66

with the mark-up for 2026: 1.677 · with the mark-up for 2027: 1.677 · with the mark-up for 2028: 1.677

Benchmark (free allocation): 0.548

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 51 00 and 3105 59 00 · Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus

As regards the interpretation of the term ‘containing the two fertilising elements nitrogen and phosphorus’, the explanatory note to subheadings 3105 20 10 and 3105 20 90 applies, mutatis mutandis.

3105 51 00 · Containing nitrates and phosphates

This subheading includes fertilisers containing both nitrates and phosphates of any cations, including ammonium but excluding potassium.

The product described in the HS Explanatory Note to heading 3105, (B), (2), but obtained without adding potassium salts, is an example of a fertiliser which falls in this subheading.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

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 Containing nitrates and phosphates 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 Containing nitrates and phosphates 6.5% —

In the EU Combined Nomenclature, 3105 51 00 is one of 1 line under subheading 3105.51, containing nitrates and phosphates.

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 EU, anti-dumping duty of 31.73 EUR / t applies on top of the customs duty to goods from Russia.

In the EU, anti-dumping duty of 30.75 EUR / t applies on top of the customs duty to goods from Russia.

In the 12 months to August 2026, the EU imported goods of subheading 3105.51 worth €31.6m (up 48% on the year before), at an average of €0.48 per kg; Morocco supplied 32%, followed by Kazakhstan.

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 3.6%, the Argentina duty is 3.6%, 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 5%.

EU member states imported goods of subheading 3105.51 worth US$194m in 2024; the largest supplier from outside the EU was Saudi Arabia.

Questions and answers

What is the EU import duty for CN code 3105 51 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 51 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 51 00?

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; Anti-dumping duty of 29.31 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 3105.51 as a whole, the largest supplier from outside the EU in 2024 was Saudi Arabia (US$9m), followed by Russia.

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