# European Union tariff line 3105 90 80 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

> In the European Union tariff, line 3105 90 80 10 covers 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. The general (MFN) duty rate is 0.000 EUR TNE. It falls under HS subheading 3105.90 in heading 31.05 (chapter 31).

Source: https://border.bot/countries/european-union/hs-codes/3105908010
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) / [3105.90](https://border.bot/countries/european-union/hs-codes/310590) / [3105 90 80 10](https://border.bot/countries/european-union/hs-codes/3105908010)

## Key facts

- Tariff line: 3105 90 80 10
- Covers: 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
- Duty (MFN): 0.000 EUR TNE
- Preferential rates: From 0% (53 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: [3105.90](https://border.bot/hs-codes/310590)

## What this line covers

In the European Union tariff, line 3105 90 80 10 covers 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.

Its legal text is “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”, read under “Other” and “Other”.

## How it is structured

It falls under HS subheading 3105.90 in heading 31.05 (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 31.05: 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
- Subheading 3105.90: Other
- Within the subheading: Other
- Line 3105 90 80 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

## Duty

The general (MFN) duty rate is 0.000 EUR TNE.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 48 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%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Mercosur (5500)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 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%: 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)

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

- [United States](https://border.bot/countries/united-states/hs-codes/310590): 2 lines, used by 1 other country
- [The Harmonized System text for 3105.90](https://border.bot/hs-codes/310590)

## Other lines under 3105.90

- [3105 90 20 10](https://border.bot/countries/european-union/hs-codes/3105902010) 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](https://border.bot/countries/european-union/hs-codes/3105902030) 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](https://border.bot/countries/european-union/hs-codes/3105902040) 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](https://border.bot/countries/european-union/hs-codes/3105902050) 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
- [3105 90 20 60](https://border.bot/countries/european-union/hs-codes/3105902060) Solid 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 weight
- [3105 90 20 90](https://border.bot/countries/european-union/hs-codes/3105902090) Other
- [3105 90 80 90](https://border.bot/countries/european-union/hs-codes/3105908090) Other

- Previous line: [3105 90 20 90](https://border.bot/countries/european-union/hs-codes/3105902090) Other
- Next line: [3105 90 80 90](https://border.bot/countries/european-union/hs-codes/3105908090) Other

## Frequently asked questions

### What does tariff line 3105 90 80 10 cover in the European Union tariff?

In the European Union tariff, line 3105 90 80 10 covers 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.

### What is the general (MFN) duty on 3105 90 80 10 in the European Union?

The general (MFN) duty rate is 0.000 EUR TNE.

### Which preferential rates apply to 3105 90 80 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, Mercosur, Albania, Bosnia and Herzegovina, 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, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa.

## 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/3105908010.json