{
  "summary": "The European Union tariff has 60 national lines in HS chapter 31 (fertilisers), under 24 subheadings in 5 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "60",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "24",
      "source": null
    },
    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
    },
    {
      "label": "De minimis in the European Union",
      "value": "Flat €3 duty up to €150; tax always charged",
      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
    },
    {
      "label": "Tariff",
      "value": "European Union",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
      "url": "https://border.bot/countries/european-union"
    },
    {
      "label": "Chapter",
      "value": "31: Fertilisers",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 31?",
      "answer": "The European Union tariff has 60 national lines in HS chapter 31 (fertilisers), under 24 subheadings in 5 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 60 national lines in HS chapter 31 (fertilisers), under 24 subheadings in 5 headings."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under chapter 31 are live on border.bot for the United States (29 lines, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-chapter",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "schedule": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
    },
    "borrowed": false,
    "localTaxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 21,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": null,
        "notes": null
      }
    ],
    "localDeminimis": [
      {
        "channel": "any",
        "purpose": "sale",
        "currency": "EUR",
        "dutyThreshold": 150,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "goods",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": {
          "per": "classification",
          "amount": 3,
          "currency": "EUR",
          "codeLength": null
        },
        "from": "EU",
        "startDate": "2026-07-01",
        "endDate": "2028-07-01",
        "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
      {
        "dataset": "EU:hs",
        "country": "EU",
        "kind": "hs",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:37.781Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:rates",
        "country": "EU",
        "kind": "rates",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:29.698Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:programmes",
        "country": "EU",
        "kind": "programmes",
        "seq": 1,
        "version": "areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?",
        "liveAt": "2026-10-11T20:29:44.802Z",
        "origin": "source",
        "sourceUrls": [
          "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx",
          "https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx",
          "https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx",
          "https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx"
        ]
      },
      {
        "dataset": "EU:taxes",
        "country": "EU",
        "kind": "taxes",
        "seq": 1,
        "version": "mytraddal countries.csv",
        "liveAt": "2026-10-09T16:13:46.627Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "EU:deminimis",
        "country": "EU",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:07:15.659Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "31",
      "description": "Fertilisers"
    },
    "headings": [
      {
        "code": "3101",
        "description": "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",
        "subheadings": [
          {
            "code": "310100",
            "description": "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",
            "lines": 1
          }
        ]
      },
      {
        "code": "3102",
        "description": "Mineral or chemical fertilisers, nitrogenous",
        "subheadings": [
          {
            "code": "310210",
            "description": "Urea, whether or not in aqueous solution",
            "lines": 4
          },
          {
            "code": "310221",
            "description": "Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Ammonium sulphate",
            "lines": 1
          },
          {
            "code": "310229",
            "description": "Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other",
            "lines": 2
          },
          {
            "code": "310230",
            "description": "Ammonium nitrate, whether or not in aqueous solution",
            "lines": 2
          },
          {
            "code": "310240",
            "description": "Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances",
            "lines": 2
          },
          {
            "code": "310250",
            "description": "Sodium nitrate",
            "lines": 2
          },
          {
            "code": "310260",
            "description": "Double salts and mixtures of calcium nitrate and ammonium nitrate",
            "lines": 2
          },
          {
            "code": "310280",
            "description": "Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution",
            "lines": 1
          },
          {
            "code": "310290",
            "description": "Other, including mixtures not specified in the foregoing subheadings",
            "lines": 2
          }
        ]
      },
      {
        "code": "3103",
        "description": "Mineral or chemical fertilisers, phosphatic",
        "subheadings": [
          {
            "code": "310311",
            "description": "Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)",
            "lines": 1
          },
          {
            "code": "310319",
            "description": "Superphosphates: Other",
            "lines": 1
          },
          {
            "code": "310390",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "3104",
        "description": "Mineral or chemical fertilisers, potassic",
        "subheadings": [
          {
            "code": "310420",
            "description": "Potassium chloride",
            "lines": 3
          },
          {
            "code": "310430",
            "description": "Potassium sulphate",
            "lines": 1
          },
          {
            "code": "310490",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "3105",
        "description": "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",
        "subheadings": [
          {
            "code": "310510",
            "description": "Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg",
            "lines": 6
          },
          {
            "code": "310520",
            "description": "Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium",
            "lines": 6
          },
          {
            "code": "310530",
            "description": "Diammonium hydrogenorthophosphate (diammonium phosphate)",
            "lines": 1
          },
          {
            "code": "310540",
            "description": "Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)",
            "lines": 1
          },
          {
            "code": "310551",
            "description": "Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Containing nitrates and phosphates",
            "lines": 5
          },
          {
            "code": "310559",
            "description": "Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: Other",
            "lines": 5
          },
          {
            "code": "310560",
            "description": "Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium",
            "lines": 1
          },
          {
            "code": "310590",
            "description": "Other",
            "lines": 8
          }
        ]
      }
    ],
    "lines": 60,
    "previous": {
      "code": "30",
      "description": "Pharmaceutical products",
      "indexable": true
    },
    "next": {
      "code": "32",
      "description": "Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks",
      "indexable": true
    },
    "otherSchedules": [
      {
        "code": "US",
        "name": "United States",
        "slug": "united-states",
        "lines": 29,
        "members": 1
      }
    ],
    "seo": {
      "canonicalPath": "/countries/european-union/hs-codes/31",
      "robots": "index",
      "sitemap": true,
      "reasons": [
        "60 national lines"
      ]
    }
  },
  "pagination": {
    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 24,
    "prev": null,
    "next": null
  },
  "previous": "https://border.bot/countries/european-union/hs-codes/30",
  "next": "https://border.bot/countries/european-union/hs-codes/32",
  "links": {
    "self": "https://border.bot/countries/european-union/hs-codes/31.json",
    "html": "https://border.bot/countries/european-union/hs-codes/31",
    "canonical": "https://border.bot/countries/european-union/hs-codes/31",
    "markdown": "https://border.bot/countries/european-union/hs-codes/31.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
      "classifier": "https://border.bot/tools/hs-code-classifier",
      "api": "https://api.border.bot/v1"
    }
  },
  "code": "31",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "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.",
  "catalogVersion": "addf1a2f"
}