Key facts
- National lines
- 60
- Subheadings
- 24
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 31: Fertilisers
Summary
The European Union tariff has 60 national lines in HS chapter 31 (fertilisers), under 24 subheadings in 5 headings.
Subheadings with European Union lines
The European Union tariff has 60 national lines in HS chapter 31 (fertilisers), under 24 subheadings in 5 headings.
31.01 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products
- 3101.00Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products1 line
31.02 Mineral or chemical fertilisers, nitrogenous
- 3102.10Urea, whether or not in aqueous solution4 lines
- 3102.21Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Ammonium sulphate1 line
- 3102.29Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other2 lines
- 3102.30Ammonium nitrate, whether or not in aqueous solution2 lines
- 3102.40Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances2 lines
- 3102.50Sodium nitrate2 lines
- 3102.60Double salts and mixtures of calcium nitrate and ammonium nitrate2 lines
- 3102.80Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution1 line
- 3102.90Other, including mixtures not specified in the foregoing subheadings2 lines
31.03 Mineral or chemical fertilisers, phosphatic
31.04 Mineral or chemical fertilisers, potassic
31.05 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
- 3105.10Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg6 lines
- 3105.20Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium6 lines
- 3105.30Diammonium hydrogenorthophosphate (diammonium phosphate)1 line
- 3105.40Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)1 line
- 3105.51Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Containing nitrates and phosphates5 lines
- 3105.59Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other5 lines
- 3105.60Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium1 line
- 3105.90Other8 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 31 are live on border.bot for the United States (29 lines, also used by 1 other country).
- United States29 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 31?
The European Union tariff has 60 national lines in HS chapter 31 (fertilisers), under 24 subheadings in 5 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.