# European Union tariff line 3104 30 00 00: Potassium sulphate

> In the European Union tariff, line 3104 30 00 00 covers potassium sulphate. The general (MFN) duty rate is 0%. It falls under HS subheading 3104.30 in heading 31.04 (chapter 31).

Source: https://border.bot/countries/european-union/hs-codes/3104300000
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) / [3104.30](https://border.bot/countries/european-union/hs-codes/310430) / [3104 30 00 00](https://border.bot/countries/european-union/hs-codes/3104300000)

## Key facts

- Tariff line: 3104 30 00 00
- Covers: Potassium sulphate
- Supplementary unit: Kilogram of potassium oxide (kg K2O)
- Duty (MFN): 0%
- Preferential rates: From 0% (40 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](https://border.bot/countries/european-union)
- HS subheading: [3104.30](https://border.bot/hs-codes/310430)

## What this line covers

In the European Union tariff, line 3104 30 00 00 covers potassium sulphate.

Its legal text is “Potassium sulphate”.

## How it is structured

It falls under HS subheading 3104.30 in heading 31.04 (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 31.04: Mineral or chemical fertilisers, potassic
- Line 3104 30 00 00: Potassium sulphate

## Duty

The general (MFN) duty rate is 0%.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 35 origins.

- 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%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 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%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Mexico (MX)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: United States (US)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: a group of origins (TARIC area XL) (XL)

## 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 3104.30 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/310430): 1 line, used by 1 other country
- [The Harmonized System text for 3104.30](https://border.bot/hs-codes/310430)

- Previous line: [3104 20 90 00](https://border.bot/countries/european-union/hs-codes/3104209000) With a potassium content evaluated as K2O, by weight, exceeding 62 % on the dry anhydrous product
- Next line: [3104 90 00 00](https://border.bot/countries/european-union/hs-codes/3104900000) Other

## Frequently asked questions

### What does tariff line 3104 30 00 00 cover in the European Union tariff?

In the European Union tariff, line 3104 30 00 00 covers potassium sulphate.

### What is the general (MFN) duty on 3104 30 00 00 in the European Union?

The general (MFN) duty rate is 0%.

### Which preferential rates apply to 3104 30 00 00?

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), OCTs (Overseas Countries and Territories), Central America, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Kenya, South Korea, Lebanon, Morocco, Moldova, Mexico, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, the United States and Samoa.

## 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/3104300000.json