Origin

EU-Canada agreement: re-imported goods1006

0.000 %-6.5 pp

EU-Switzerland agreement: re-imported goods1007

0.000 %-6.5 pp

CARIFORUM1033

0.000 %-6.5 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-6.5 ppESA Interim EPA

SADC EPA1035

0.000 %-6.5 ppSADC EPA

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.2000

0.000 %-6.5 pp

GSP-EBA2005

0.000 %-6.5 ppEverything But Arms

European Economic Area2012

0.000 %-6.5 ppEEA Agreement

Hierarchy

06Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

3100000000FERTILISERS

3105000000Mineral 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

3105510000Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus

3105510000Containing nitrates and phosphates

3105510010Solid 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

3105510020Solid 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

3105510030Solid 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 3105510040Solid 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 3105510090Other

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

1 certificate(s) required

Y155Particular provisions6.500 % + 70.000 EUR TNE

Products exported directly or indirectly from the Russian Federation or Belarus

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
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.2000 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Third country duty(2)

inherited from 3105510000

Belarus

6.500 % + 70.000 EUR TNERegulation 1227/252026-07-01

Russia

6.500 % + 70.000 EUR TNERegulation 1227/252026-07-01

Definitive anti-dumping duty(3)

Russia

30.750 EUR TNERegulation 2100/202020-12-17

A522For goods produced by Open Joint Stock Company (OJSC) Azot, Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk, Russia

TM922In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 131(2) of Commission Implementing Regulation (EU) 2015/2447, the amount of anti-dumping duty laid down in Articles 2 and 3 shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.

Russia

Regulation 2100/202020-12-17

A959KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk

1 certificate(s) required

D008Anti-dumping/countervailing documentNIHIL

Invoice with a signed declaration

CD712The non-application of any anti-dumping duty for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format: (1) The name and function of the official of the entity issuing the commercial invoice; (2) The following declaration: "I, the undersigned, certify that the (volume) of ammonium nitrate sold for export to the European Union covered by this invoice was manufactured by (KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk and address) (TARIC additional code A959) in Russia. I declare that the information provided in this invoice is complete and correct."; (3) Date and signature. If no such invoice is presented, the duty rate applicable to "all other companies" shall apply.

Russia

30.750 EUR TNERegulation 2100/202020-12-17

A999Other

Carbon Border Adjustment Mechanism - CBAM(1)

inherited from 3105510000

All third countries

Regulation 0956/232026-01-01

Except:IS(Iceland)NO(Norway)CH(Switzerland)XC(XC)XL(XL)LI(Liechtenstein)

11 certificate(s) required

Y128Particular provisions

CBAM account number

Y134Particular provisions

Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)

Y135Particular provisions

Goods to be moved or used in the context of military activities - Exemption by virtue Article 2.(3) of Regulation (EU) 2023/956

Y237Particular provisions

Goods of EU origin (CBAM)

Y238Particular provisions

Application to obtain the status of authorised CBAM declarant has been submitted until 31 March 2026

Y128Particular provisions

CBAM account number

Y134Particular provisions

Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)

Y135Particular provisions

Goods to be moved or used in the context of military activities - Exemption by virtue Article 2.(3) of Regulation (EU) 2023/956

Y137Particular provisions

De minimis exemption - Exemption by virtue Article 2a. of Regulation (EU) 2023/956

Y237Particular provisions

Goods of EU origin (CBAM)

Y238Particular provisions

Application to obtain the status of authorised CBAM declarant has been submitted until 31 March 2026

Import/export not allowed after control

CD01023Article 2a of Regulation 2023/956: An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.

CD01024CBAM obligations do not apply to goods of EU origin, and in cases where non-CBAM goods of non-EU origin are processed together with EU-origin goods under the inward processing procedure, the resulting processed CBAM goods released for free circulation shall be excluded from CBAM obligations.

CD01025Article 17.7a. of Regulation 2023/956: By way of derogation from Article 4, where an importer or an indirect customs representative has submitted an application in accordance with Article 5 by 31 March 2026, such an importer or indirect customs representative may provisionally continue to import goods until the competent authority takes a decision under this Article.

TM967Regulation (EU) 2023/956 - Article 25: Without prejudice to Article 2a, the customs authorities shall not allow the importation of goods by any person other than an authorised CBAM declarant. This Regulation shall not apply to: - goods to be moved or used in the context of military activities pursuant to Article 1, point (49), of Commission Delegated Regulation (EU) 2015/2446, - electricity generated on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in points 1 and 2 of Annex III; - hydrogen originating on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in point 1 of Annex III.’; - an importer, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). Regulation (EU) 2023/956 - Article 2.4 – Scope: Regulation (EU) 2023/956 shall not apply to goods originating in the third countries and territories listed in point 1 of Annex III.

Low-value consignment customs duty(2)

inherited from 3100000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Anti-dumping/countervailing review(1)

Russia

—Information 6682/252025-12-12

Import control(2)

inherited from 3100000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 2005-06-24

Trade Statistics

Description & Classification

Common misclassifications

3105510010: The phosphorus content, evaluated as P2O5, is less than 3% by weight.
3105510030: The phosphorus content, evaluated as P2O5, is 6% by weight or more.

Classification tips

The phosphorus content, evaluated as P2O5, is 3% by weight or more.
The phosphorus content, evaluated as P2O5, is less than 6% by weight.

Sample products

CJEU Case Law

Regulatory notes

NENC31055100

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.

NENC3105

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.

Non-preferential origin

tariff_shift

-- Containing nitrates and phosphates

CTH

tariff_shift

-- Containing nitrates and phosphates

CTH

Residual rule

Where the country of origin cannot be determined by application of the prima ry rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for 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 (3105510020)?

The third country duty (erga omnes) for 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 is 6.500 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for 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 (3105510020)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for 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 (3105510020)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 3105510020?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

C-117/19

15 Oct 2020

« Linas Agro » AB contre Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos

Par ces motifs, la Cour (neuvième chambre) dit pour droit : L’article 1 er du règlement d’exécution (UE) n o 999/2014 de la Commission, du 23 septembre 2014, instaurant un droit antidumping définitif sur les importations de nitrate d’ammonium originaire de Russie à la suite d’un réexamen au titre de l’expiration des mesures effectué conformément à l’article 11, paragraphe 2, du règlement (CE) n o 1225/2009 du Conseil, lu à la lumière des considérants 20 à 23 du règlement (CE) n o 945/2005 du Conseil, du 21 juin 2005, modifiant le règlement (CE) n o 658/2002 instituant un droit antidumping définitif sur les importations de nitrate d’ammonium originaire de Russie et le règlement (CE) n o 132/2001 instituant un droit antidumping définitif sur les importations de nitrate d’ammonium originaire, entre autres, d’Ukraine, à la suite d’un réexamen intermédiaire partiel au titre de l’article 11, paragraphe 3, du règlement (CE) n o 384/96, doit être interprété en ce sens qu’un engrais à base de nitrate d’ammonium (AN) dont la teneur en azote (N) dépasse 28 % en poids, dont le rapport entre l’azote nitrique et l’azote ammoniacal est d’environ 1:1, et dont la teneur globale en phosphore et en potassium ne dépasse pas 12 % en poids, peut être présumé, jusqu’à preuve du contraire, avoir une teneur en nitrate d’ammonium (AN) de plus de 80 % en poids aux fins de l’imposition du droit antidumping définitif qu’il établit, sans qu’il soit nécessaire de procéder à une analyse en laboratoire pour déterminer cette teneur exacte en nitrate d’ammonium. Signatures ( *1 ) Langue de procédure : le lituanien.

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇷🇺 Russia	€89.0M	192.3Mt	€0.4629/kg	41.0%
2	🇹🇷 Turkey	€68.2M	99.9Mt	€0.6827/kg	31.4%
3	🇲🇦 Morocco	€21.2M	43.3Mt	€0.4899/kg	9.8%
4	🇰🇿 Kazakhstan	€19.8M	40.8Mt	€0.4841/kg	9.1%
5	🇸🇦 Saudi Arabia	€14.9M	47.0Mt	€0.3166/kg	6.8%
6	🇬🇧 United Kingdom	€2.2M	1.8Mt	€1.19/kg	1.0%
7	🇳🇴 Norway	€2.1M	4.4Mt	€0.4818/kg	1.0%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇦 Ukraine	€160.4M	341.2Mt	€0.4700/kg	81.1%
2	🇲🇩 Moldova	€11.6M	20.7Mt	€0.5582/kg	5.9%
3	🇹🇷 Turkey	€7.6M	10.6Mt	€0.7184/kg	3.9%
4	🇦🇷 Argentina	€5.3M	7.2Mt	€0.7376/kg	2.7%
5	🇬🇧 United Kingdom	€4.2M	1.8Mt	€2.28/kg	2.1%
6	🇲🇽 Mexico	€3.4M	6.2Mt	€0.5470/kg	1.7%
7	🇵🇪 Peru	€1.9M	431Kt	€4.51/kg	1.0%
8	🇨🇭 Switzerland	€1.9M	3.7Mt	€0.5030/kg	1.0%
9	🇮🇩 Indonesia	€1.4M	3.1Mt	€0.4528/kg	0.7%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇷🇺 Russia	€89.0M	192.3Mt	€0.4629/kg	41.0%
2	🇹🇷 Turkey	€68.2M	99.9Mt	€0.6827/kg	31.4%
3	🇲🇦 Morocco	€21.2M	43.3Mt	€0.4899/kg	9.8%
4	🇰🇿 Kazakhstan	€19.8M	40.8Mt	€0.4841/kg	9.1%
5	🇸🇦 Saudi Arabia	€14.9M	47.0Mt	€0.3166/kg	6.8%
6	🇬🇧 United Kingdom	€2.2M	1.8Mt	€1.19/kg	1.0%
7	🇳🇴 Norway	€2.1M	4.4Mt	€0.4818/kg	1.0%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇦 Ukraine	€160.4M	341.2Mt	€0.4700/kg	81.1%
2	🇲🇩 Moldova	€11.6M	20.7Mt	€0.5582/kg	5.9%
3	🇹🇷 Turkey	€7.6M	10.6Mt	€0.7184/kg	3.9%
4	🇦🇷 Argentina	€5.3M	7.2Mt	€0.7376/kg	2.7%
5	🇬🇧 United Kingdom	€4.2M	1.8Mt	€2.28/kg	2.1%
6	🇲🇽 Mexico	€3.4M	6.2Mt	€0.5470/kg	1.7%
7	🇵🇪 Peru	€1.9M	431Kt	€4.51/kg	1.0%
8	🇨🇭 Switzerland	€1.9M	3.7Mt	€0.5030/kg	1.0%
9	🇮🇩 Indonesia	€1.4M	3.1Mt	€0.4528/kg	0.7%

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

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

CJEU Case Law

Regulatory notes

Non-preferential origin

FAQ

Help

Need help?

CJEU Case Law

Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States