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European Union tariff lines under HS 3105.90

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Landed cost with 3105.90Classify a product

Key facts

HS subheading
3105.90
National lines
8
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 3105.90 (mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg) into 8 national lines: 3105 90 20 10 (natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product), 3105 90 20 30 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of less than 3% by weight), 3105 90 20 40 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight), 3105 90 20 50 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight) and 4 others. The general (MFN) duty differs by line: 0.000 EUR TNE on 3105 90 20 10, 6.500 % + 0.000 EUR TNE on 3105 90 20 30, 6.500 % + 0.000 EUR TNE on 3105 90 20 40, 6.500 % + 0.000 EUR TNE on 3105 90 20 50, 6.500 % + 0.000 EUR TNE on 3105 90 20 60, 6.500 % + 0.000 EUR TNE on 3105 90 20 90, 0.000 EUR TNE on 3105 90 80 10 and 3.200 % + 0.000 EUR TNE on 3105 90 80 90.

European Union lines under 3105.90

The European Union tariff splits HS 3105.90 (mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg) into 8 national lines: 3105 90 20 10 (natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product), 3105 90 20 30 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of less than 3% by weight), 3105 90 20 40 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight), 3105 90 20 50 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight) and 4 others.

The general (MFN) duty differs by line: 0.000 EUR TNE on 3105 90 20 10, 6.500 % + 0.000 EUR TNE on 3105 90 20 30, 6.500 % + 0.000 EUR TNE on 3105 90 20 40, 6.500 % + 0.000 EUR TNE on 3105 90 20 50, 6.500 % + 0.000 EUR TNE on 3105 90 20 60, 6.500 % + 0.000 EUR TNE on 3105 90 20 90, 0.000 EUR TNE on 3105 90 80 10 and 3.200 % + 0.000 EUR TNE on 3105 90 80 90.

  • 3105 90 20 10Natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous productDuty: 0.000 EUR TNE
  • 3105 90 20 30Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of less than 3% by weightDuty: 6.500 % + 0.000 EUR TNE
  • 3105 90 20 40Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weightDuty: 6.500 % + 0.000 EUR TNE
  • 3105 90 20 50Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weightDuty: 6.500 % + 0.000 EUR TNE
  • 3105 90 20 60Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 9% by weight or more but not exceeding 12% by weightDuty: 6.500 % + 0.000 EUR TNE
  • 3105 90 20 90OtherDuty: 6.500 % + 0.000 EUR TNE
  • 3105 90 80 10Natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous productDuty: 0.000 EUR TNE
  • 3105 90 80 90OtherDuty: 3.200 % + 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.

Everything about importing into European Union

In other countries

National tariff lines under 3105.90 are live on border.bot for the United States (2 lines, also used by 1 other country).

The Harmonized System text for 3105.90

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 3105.90?

The European Union tariff splits HS 3105.90 (mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg) into 8 national lines: 3105 90 20 10 (natural Chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product), 3105 90 20 30 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of less than 3% by weight), 3105 90 20 40 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight), 3105 90 20 50 (solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight) and 4 others.

What is the duty on HS 3105.90 in the European Union?

The general (MFN) duty differs by line: 0.000 EUR TNE on 3105 90 20 10, 6.500 % + 0.000 EUR TNE on 3105 90 20 30, 6.500 % + 0.000 EUR TNE on 3105 90 20 40, 6.500 % + 0.000 EUR TNE on 3105 90 20 50, 6.500 % + 0.000 EUR TNE on 3105 90 20 60, 6.500 % + 0.000 EUR TNE on 3105 90 20 90, 0.000 EUR TNE on 3105 90 80 10 and 3.200 % + 0.000 EUR TNE on 3105 90 80 90.

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.

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