Skip to main content
Celna24.pl
Celna24.com

NAVIGATION:

WRITE TO US:

kontakt@celna24.pl

LANGUAGE:

PolskiEnglishDeutsch
3105201030
FERTILISERS›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›Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium›With a nitrogen content exceeding 10 % by weight on the dry anhydrous product

Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P₂0₅ and a potassium content evaluated as K₂O of less than 3% by weight

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
21 docs
7P237P24Y128Y134Y135Y137+15
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU, BY)Third country dutySee notes2 condition(s)R1227/25
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
BYThird country duty6.5% + 45 EUR / TNE-R1227/25
RUThird country duty6.5% + 45 EUR / TNE-R1227/25
RUDefinitive anti-dumping duty31.73 EUR / TNE-R2100/20
RUDefinitive anti-dumping dutySee notes2 condition(s)R2100/20
RUDefinitive anti-dumping duty31.73 EUR / TNE-R2100/20
RUAnti-dumping/countervailing review--I6682/25
Preferences
AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 3%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%RU 6.5% + 45 EUR / tonneSADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM922In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 131(2) of Commission Implementing Regulation (EU) 2015/2447, the amount of anti-dumping duty laid down in Articles 2 and 3 shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.
TM922In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 131(2) of Commission Implementing Regulation (EU) 2015/2447, the amount of anti-dumping duty laid down in Articles 2 and 3 shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.
CD712The non-application of any anti-dumping duty for this company shall be conditional upon presentation to the customs authorities of the Member States of a valid commercial invoice, in which must appear a declaration signed by an officer of the entity issuing the commercial invoice, in the following format:(1) The name and function of the official of the entity issuing the commercial invoice;(2) The following declaration: "I, the undersigned, certify that the (volume) of ammonium nitrate sold for export to the European Union covered by this invoice was manufactured by (KCKK Branch of Joint Stock Company United Chemical Company Uralchem in Kirovo-Chepetsk and address) (TARIC additional code A959) in Russia. I declare that the information provided in this invoice is complete and correct.";(3) Date and signature.If no such invoice is presented, the duty rate applicable to "all other companies" shall apply.
TM922In cases where goods have been damaged before entry into free circulation and, therefore, the price actually paid or payable is apportioned for the determination of the customs value pursuant to Article 131(2) of Commission Implementing Regulation (EU) 2015/2447, the amount of anti-dumping duty laid down in Articles 2 and 3 shall be reduced by a percentage which corresponds to the apportioning of the price actually paid or payable.
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

HUgold05859712

Mineral fertilizer NPK with 15% nitrogen

mieszanina związków mineralnych (NPK)GRI 1GRI 6
ROgold5/005082

Liquid chemical fertilizer for agriculture

mieszanina związków chemicznych (N, P, K)GRI 1GRI 6
ROgold5/005091

Liquid chemical fertilizer for agriculture

mieszanina związków chemicznych (N, P, K)GRI 1GRI 6
ROgold5/005093

Liquid chemical fertilizer for agriculture

mieszanina związków chemicznych (N, P, K)GRI 1GRI 6
ESgold5SOL1157

Monoammonium phosphate fertilizer granules

fosforan monoamonowy (MAP)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P<SUB>2</SUB>0<SUB>5</SUB> and a potassium content evaluated as K<SUB>2</SUB>O of less than 3% by weight" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P<SUB>2</SUB>0<SUB>5</SUB> and a potassium content evaluated as K<SUB>2</SUB>O of less than 3% by weight" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate