CN code 310559 covers other mineral or chemical fertilisers containing two nutrients - nitrogen and phosphorus - not included in more specific subheadings of heading 3105. These include NP fertiliser blends with various nitrogen-phosphorus ratios, granulated and compacted phosphorus-nitrogen fertilisers other than MAP and DAP, and NP fertiliser solutions. These products are used in agriculture as base and starter fertilisers, particularly in crops requiring intensive phosphorus fertilisation at the beginning of the growing season. Classification requires a certificate of analysis confirming N and P2O5 content.

NP fertilisers under code 310559 are subject to Regulation (EU) 2019/1009 regarding quality, labelling and contaminant limits. As nitrogen-containing fertilisers under heading 3105, they are subject to CBAM. From 2026, importers must purchase CBAM certificates. Cadmium limits in the phosphorus component must be met. Fertilisers are subject to REACH. Transport is not subject to ADR under standard conditions. A Safety Data Sheet is required. Importers must comply with CBAM reporting during the transitional period.

Import of NP fertilisers under CN code 310559 requires a commercial invoice with NP composition, certificate of analysis and CBAM documentation. Importers should check current duty rates in TARIC. EU trade sanctions may restrict imports from certain countries. Proof of origin documentation enables tariff preferences. During customs clearance, authorities may verify whether the goods should be classified under a more specific subheading such as 310530 (MAP) or 310540 (DAP).

Importing fertilisers under CN code 3105 59 (Other NP fertilisers) is subject to EU Regulation 2019/1009 on fertilising products. Fertilisers must meet quality standards regarding nutrient content, heavy metals (Cd, Pb, Hg), and contaminants. Labels must include an EU declaration of conformity, composition, and application instructions. Transport of high-nitrogen fertilisers falls under ADR (class 5.1). Import from third countries may require a phytosanitary certificate. Market surveillance authorities verify declared parameters against the label.