Key facts
- HS subheading
- 3104.20
- Duty (MFN)
- 0%
- National lines
- 3
- 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 splits HS 3104.20 (potassium chloride) into 3 national lines: 3104 20 10 00 (with a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product), 3104 20 50 00 (with a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product) and 3104 20 90 00 (with a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product). The general (MFN) duty is 0% on all 3 lines.
European Union lines under 3104.20
The European Union tariff splits HS 3104.20 (potassium chloride) into 3 national lines: 3104 20 10 00 (with a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product), 3104 20 50 00 (with a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product) and 3104 20 90 00 (with a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product).
The general (MFN) duty is 0% on all 3 lines.
- 3104 20 10 00With a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous productDuty: 0%
- 3104 20 50 00With a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous productDuty: 0%
- 3104 20 90 00With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous productDuty: 0%
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 3104.20 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3104.20?
The European Union tariff splits HS 3104.20 (potassium chloride) into 3 national lines: 3104 20 10 00 (with a potassium content evaluated as K2O, by weight, not exceeding 40 % on the dry anhydrous product), 3104 20 50 00 (with a potassium content evaluated as K2O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product) and 3104 20 90 00 (with a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product).
What is the duty on HS 3104.20 in the European Union?
The general (MFN) duty is 0% on all 3 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.