Key facts
- HS subheading
- 3105.10
- Duty (MFN)
- 6.5%
- National lines
- 6
- 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 3105.10 (goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg) into 6 national lines: 3105 10 00 10 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content), 3105 10 00 20 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight), 3105 10 00 30 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight), 3105 10 00 40 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight) and 2 others. The general (MFN) duty is 6.5% on all 6 lines.
European Union lines under 3105.10
The European Union tariff splits HS 3105.10 (goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg) into 6 national lines: 3105 10 00 10 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content), 3105 10 00 20 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight), 3105 10 00 30 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight), 3105 10 00 40 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight) and 2 others.
The general (MFN) duty is 6.5% on all 6 lines.
- 3105 10 00 10Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium contentDuty: 6.5%
- 3105 10 00 20Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weightDuty: 6.5%
- 3105 10 00 30Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weightDuty: 6.5%
- 3105 10 00 40Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weightDuty: 6.5%
- 3105 10 00 50Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 9% by weight or more but not exceeding 12% by weightDuty: 6.5%
- 3105 10 00 90OtherDuty: 6.5%
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 3105.10 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
How many national tariff lines does the European Union tariff have under HS 3105.10?
The European Union tariff splits HS 3105.10 (goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg) into 6 national lines: 3105 10 00 10 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content), 3105 10 00 20 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂O₅ and/or a potassium content evaluated as K₂O of less than 3% by weight), 3105 10 00 30 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight), 3105 10 00 40 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight) and 2 others.
What is the duty on HS 3105.10 in the European Union?
The general (MFN) duty is 6.5% on all 6 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.