European Union tariff line 3102 29 00 10: Solid fertilisers with an ammonium nitrate content exceeding 80% by weight
Last updated
Key facts
- Tariff line
- 3102 29 00 10
- Covers
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, solid fertilisers with an ammonium nitrate content exceeding 80% by weight
- Supplementary unit
- Kilogram of nitrogen (kg N)
- Duty (MFN)
- 6.500 % + 0.000 EUR TNE
- Preferential rates
- From 0% (55 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 3102.29
Summary
In the European Union tariff, line 3102 29 00 10 covers ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, solid fertilisers with an ammonium nitrate content exceeding 80% by weight. The general (MFN) duty rate is 6.500 % + 0.000 EUR TNE. It falls under HS subheading 3102.29 in heading 31.02 (chapter 31).
What this line covers
In the European Union tariff, line 3102 29 00 10 covers ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, solid fertilisers with an ammonium nitrate content exceeding 80% by weight.
Its legal text is “Solid fertilisers with an ammonium nitrate content exceeding 80% by weight”, read under “Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate” and “Other”.
How it is structured
It falls under HS subheading 3102.29 in heading 31.02 (chapter 31). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.
- Chapter 31
- Fertilisers
- Heading 31.02
- Mineral or chemical fertilisers, nitrogenous
- Subheading 3102.29
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
- Within the subheading
- Other
- Line 3102 29 00 10
- Solid fertilisers with an ammonium nitrate content exceeding 80% by weight
- Supplementary unit
- Kilogram of nitrogen (kg N)
Duty
The general (MFN) duty rate is 6.500 % + 0.000 EUR TNE.
The rate is published on 3102 29 00 00.
Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.
A preferential rate of 5.2% applies to goods from Mercosur.
| Preferential rate | Programme or origin |
|---|---|
| 0% | EU-Switzerland agreement: re-imported goods (1007) |
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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 St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | EEA - European Economic Area (2012) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Switzerland (CH) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Chile (CL) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Algeria (DZ) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | Faroe Islands (FO) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Syria (SY) |
| 0% | Tunisia (TN) |
| 0% | Ukraine (UA) |
| 0% | United States (US) |
| 0% | Vietnam (VN) |
| 0% | Samoa (WS) |
| 0% | a group of origins (TARIC area XC) (XC) |
| 0% | Kosovo (XK) |
| 0% | a group of origins (TARIC area XL) (XL) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 5.2% | Mercosur (5500) |
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.
Other lines under 3102.29
- 3102 29 00 90Other
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 States1 line, used by 1 other country
Frequently asked questions
What does tariff line 3102 29 00 10 cover in the European Union tariff?
In the European Union tariff, line 3102 29 00 10 covers ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate, solid fertilisers with an ammonium nitrate content exceeding 80% by weight.
What is the general (MFN) duty on 3102 29 00 10 in the European Union?
The general (MFN) duty rate is 6.500 % + 0.000 EUR TNE. The rate is published on 3102 29 00 00.
Which preferential rates apply to 3102 29 00 10?
Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, 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 St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.2% applies to goods from Mercosur.
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.