# European Union tariff lines under HS 3102.29

> The European Union tariff splits HS 3102.29 (ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other) into 2 national lines: 3102 29 00 10 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight) and 3102 29 00 90 (other). The general (MFN) duty is 6.500 % + 0.000 EUR TNE on all 2 lines.

Source: https://border.bot/countries/european-union/hs-codes/310229
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 31](https://border.bot/countries/european-union/hs-codes/31) / [3102.29](https://border.bot/countries/european-union/hs-codes/310229)

## Key facts

- HS subheading: [3102.29](https://border.bot/hs-codes/310229)
- Duty (MFN): 6.500 % + 0.000 EUR TNE
- National lines: 2
- 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](https://border.bot/countries/european-union)
- Chapter: 31: Fertilisers

## European Union lines under 3102.29

The European Union tariff splits HS 3102.29 (ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other) into 2 national lines: 3102 29 00 10 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight) and 3102 29 00 90 (other).

The general (MFN) duty is 6.500 % + 0.000 EUR TNE on all 2 lines.

- [3102 29 00 10](https://border.bot/countries/european-union/hs-codes/3102290010) Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, Other, Solid fertilisers with an ammonium nitrate content exceeding 80% by weight. Duty (MFN): 6.500 % + 0.000 EUR TNE
- [3102 29 00 90](https://border.bot/countries/european-union/hs-codes/3102290090) Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, Other. Duty (MFN): 6.500 % + 0.000 EUR TNE

## 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 3102.29 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/310229): 1 line, used by 1 other country
- [The Harmonized System text for 3102.29](https://border.bot/hs-codes/310229)

- Previous subheading: [3102.21](https://border.bot/countries/european-union/hs-codes/310221) Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
- Next subheading: [3102.30](https://border.bot/countries/european-union/hs-codes/310230) Ammonium nitrate, whether or not in aqueous solution

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 3102.29?

The European Union tariff splits HS 3102.29 (ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: Other) into 2 national lines: 3102 29 00 10 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight) and 3102 29 00 90 (other).

### What is the duty on HS 3102.29 in the European Union?

The general (MFN) duty is 6.500 % + 0.000 EUR TNE on all 2 lines.

## 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.

Official source files:

- 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

Machine-readable: https://border.bot/countries/european-union/hs-codes/310229.json
