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31
Tariff Chapter 31
FERTILISERS
What does Chapter 31 of the Customs Tariff cover?
Chapter 31 of the EU Customs Tariff covers mineral and chemical fertilisers used in agriculture and horticulture. Classified here are fertilisers of animal or vegetable origin (guano, manure), nitrogenous fertilisers (urea, ammonium nitrate, ammonium sulphate, calcium nitrate), phosphatic fertilisers (superphosphates, ground phosphates, Thomas slag), potassic fertilisers (potassium chloride, potassium sulphate), compound NPK, NP and NK fertilisers, and other mineral and chemical fertilisers. This chapter covers both straight fertilisers, containing one main nutrient element, and compound and mixed fertilisers, supplying plants with several nutrients simultaneously. Fertilisers may be in granular, powdered, liquid form or in solution. The classification in this chapter also encompasses fertilisers in tablets and similar forms or in packages with a gross weight not exceeding 10 kg. It is important to note that growing media containing fertilisers but consisting mainly of peat or mineral materials are classified outside this chapter. This chapter also does not cover plant protection products, which are classified in Chapter 38.
Duty rates in Chapter 31
Customs duty rates on fertilisers in Chapter 31 are varied. Urea and ammonium nitrate are subject to a customs duty rate of 6.5%, which is one of the higher rates in this chapter. Phosphatic fertilisers carry rates from 0% to 4.8%. Potassium chloride is subject to a zero customs duty rate. NPK compound fertilisers carry rates from 3% to 6.5%. Upon import of fertilisers into Poland, a reduced VAT rate of 8% applies. Additionally, imports of fertilisers from certain countries may be subject to anti-dumping duties, which should always be verified before submitting a customs declaration.
Goods classification in Chapter 31 - key considerations
When classifying fertilisers, it is essential to determine the chemical composition of the product: the content of nitrogen, phosphorus (P2O5) and potassium (K2O). Straight fertilisers are classified according to the dominant nutrient element. Compound fertilisers require analysis of the NPK component ratios. The physical form of the fertiliser (granule, powder, solution) also affects classification. It is necessary to distinguish mineral fertilisers from organic ones and from soil-improving agents. Fertiliser mixtures packaged for retail consumers are classified under separate headings.
Frequently asked questions
What goods are classified in Chapter 31 of the Customs Tariff?
Chapter 31 covers mineral and chemical fertilisers: nitrogenous (urea, nitrate), phosphatic (superphosphate), potassic (potassium chloride) and compound NPK fertilisers. It also encompasses natural fertilisers such as guano and manure.
What are the duty rates in Chapter 31?
Customs duty rates on fertilisers range from 0% to 6.5%. Urea and ammonium nitrate carry a rate of 6.5%, while potassium chloride is exempt from duty. NPK compound fertilisers are subject to rates from 3% to 6.5%. Upon import into Poland, a reduced VAT rate of 8% applies.
How to find the correct CN code in Chapter 31?
The key is to determine the chemical composition of the fertiliser, particularly the nitrogen, phosphorus and potassium content. It is necessary to establish whether it is a straight or compound fertiliser. A certificate of chemical analysis from the manufacturer is the essential document for correct classification.
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