Not declarable on its own: use one of its 4 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:
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
3105 51 00 Containing nitrates and phosphates
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 11
Anti-dumping dutyDefinitive anti-dumping duty31.73 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)
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 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)
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 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)
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 duty29.31 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)
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
29.31 EUR / t
KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk A959
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
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
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
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 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
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 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
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
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
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
3105 51 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 · 24 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.
(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 51 00Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus (nitrates and phosphates)
Country of production
Direct
Indirect
Total
Albania
1.45
0.09
1.54
Algeria
1.33
0.11
1.44
Argentina
1.16
0.08
1.24
Armenia
1.49
0.04
1.54
Australia
0.88
0.15
1.03
Azerbaijan
1.46
0.08
1.54
Bangladesh
1.14
0.13
1.27
Belarus
1.45
0.08
1.53
Bosnia & Herzegovina
1.46
0.17
1.63
Brazil
1.34
0.05
1.39
Cambodia
1.33
0.12
1.45
Cameroon
1.13
0.1
1.23
Canada
0.95
0.07
1.02
Chile
1.14
0.15
1.29
China
1.92
0.15
2.07
Colombia
1.16
0.05
1.22
Costa Rica
1.13
0.08
1.21
Côte d’Ivoire
1.1
0.1
1.2
Cuba
1.11
0.15
1.27
Dominican Republic
1.12
0.14
1.26
Ecuador
1.16
0.08
1.23
Egypt
1.34
0.09
1.43
El Salvador
1.11
0.12
1.24
Ethiopia
1.2
0.1
1.3
Georgia
1.5
0.06
1.57
Ghana
1.13
0.09
1.22
Guatemala
1.13
0.2
1.32
Honduras
1.12
0.12
1.24
India
1.31
0.18
1.49
Indonesia
1.2
0.2
1.4
Iran
1.34
0.12
1.46
Iraq
1.35
0.15
1.5
Israel
1.35
0.09
1.44
Japan
1.23
0.12
1.35
Jordan
1.36
0.1
1.46
Kazakhstan
1.48
0.12
1.6
Kenya
1.05
0.09
1.14
Kuwait
1.34
0.14
1.48
Kyrgyzstan
1.5
0.09
1.59
Lebanon
1.42
0.16
1.58
Libya
1.04
0.14
1.18
Madagascar
1.05
0.04
1.09
Malaysia
1.24
0.15
1.39
Mali
1
0.04
1.04
Mauritius
1.06
0.14
1.19
Mexico
1.15
0.11
1.26
Moldova
1.5
0.11
1.61
Mongolia
1.18
0.08
1.25
Morocco
1.36
0.16
1.52
Myanmar (Burma)
1.24
0.09
1.33
Nepal
1.12
0.11
1.24
New Zealand
0.96
0.05
1.01
Nicaragua
1.13
0.19
1.32
Nigeria
1.01
0.09
1.1
North Korea
1.19
0.13
1.32
North Macedonia
1.44
0.15
1.59
Pakistan
1.12
0.1
1.21
Panama
1.04
0.03
1.07
Paraguay
1.08
0.02
1.1
Peru
1.16
0.05
1.21
Philippines
1.26
0.18
1.44
Qatar
1.34
0.11
1.44
Russia
1.45
0.08
1.53
Saudi Arabia
1.34
0.14
1.48
Senegal
1.04
0.16
1.2
Serbia
1.45
0.08
1.53
South Africa
1.38
0.22
1.6
South Korea
1.23
0.13
1.36
Sri Lanka
1.23
0.15
1.38
Sudan
1.14
0.08
1.22
Suriname
1.03
0.04
1.07
Syria
1.34
0.16
1.51
Taiwan
1.18
0.13
1.32
Tajikistan
1.46
0.04
1.5
Tanzania
1.01
0.1
1.1
Thailand
1.2
0.16
1.36
Trinidad & Tobago
1.1
0.13
1.23
Tunisia
1.4
0.1
1.49
Türkiye
1.46
0.08
1.54
Turkmenistan
1.45
0.18
1.63
Ukraine
1.45
0.08
1.53
United Kingdom
0.6
0.07
0.67
United States
1.34
0.09
1.42
Uruguay
1.12
0.08
1.2
Uzbekistan
1.48
0.12
1.6
Venezuela
1.12
0.07
1.2
Vietnam
1.57
0.14
1.71
Yemen
1.4
0.04
1.44
Zambia
1.01
0.12
1.13
Zimbabwe
1.03
0.13
1.16
Other countries (default)
1.52
0.15
1.66
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.
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
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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