31031100
DÜNGEMITTEL›Mineral or chemisch Düngemittel, phosphathaltig
Mineral or chemisch Düngemittel, phosphathaltig, Superphosphate, mit einem Gehalt von 35 GHT oder mehr of diphosphorus pentaoxide (P@2O@5)
EU-Regelzollsatz
4.8%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
8 Dok.
7P237P24N954U045U078U079+2
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4.8% | - | R1821/16 |
Praferenzen
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 1.3%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%SADC 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%
Hinweise
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
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.
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Dokumente / Referenzen
7P237P24
Bedingungen
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Dokumente / Referenzen
7P237P24
Bedingungen
- C001Presentation of a certificate/licence/document: 7P23- Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24- Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled- The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V022Fertilizers, soil conditioners, growth stimulants, growing media, fermentation products, microbiological fertilizing products entered into the list of microbiological fertilizing products referred to in the Act of 10 July 2007 on fertilizers and fertilization (OJ of 2024, item 105) - excluding mineral substrates, and EU fertilising products referred to in Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 (OJ EU L 170, 25.06.2019, p. 1) - excluding mineral substrates, substrates for mushroom cultivation and inhibitors
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Klassifizierung von Superphosphat
Der KN-Code 310311 umfasst Superphosphat mit einem Gehalt an Diphosphorpentoxid (P2O5) von 35 Prozent oder mehr. Superphosphat ist ein Phosphatdünger, der durch Behandlung von Phosphatgestein mit Schwefelsäure (Einfach-Superphosphat, SSP) oder Phosphorsäure (Tripel-Superphosphat, TSP) hergestellt wird. Produkt mit mindestens 35 Prozent P2O5 ist typischerweise Tripel-Superphosphat. Die Einreihung erfordert dokumentierten P2O5-Gehalt. Ein Analysezertifikat zur Bestätigung des Nährstoffgehalts ist bei der Zollabfertigung erforderlich.
Düngemittelvorschriften und Qualitätsanforderungen
Superphosphat unterliegt der Verordnung (EU) 2019/1009 bezüglich Kennzeichnung und Qualität. Cadmiumgrenzwerte in Phosphatdüngern sind besonders wichtig, da Phosphatgestein natürlich erhöhte Cadmiumgehalte aufweist. Die Verordnung führt eine schrittweise Senkung der Cadmiumgrenzwerte ein. Superphosphat unterliegt der REACH-Registrierung und ist nicht als gefährlich eingestuft. Der Transport unterliegt nicht dem ADR. Die Einfuhr unterliegt nicht dem CBAM, der Stickstoffdünger, aber nicht reine Phosphatdünger umfasst.
Handel und Zollverfahren
Die Einfuhr unter KN-Code 310311 erfordert Handelsrechnung mit P2O5-Gehalt und Analysezertifikat. Wichtige Produzenten sind Marokko, Tunesien, China und Russland. Importeure sollten Zollsätze und Schutzmaßnahmen im TARIC prüfen. Der Cadmiumgehalt bei Drittlandeinfuhren ist zu prüfen. Ursprungsnachweise ermöglichen Tarifpräferenzen.
EU-Düngeprodukteverordnung 2019/1009
Die Einfuhr von Düngemitteln unter KN-Code 3103 11 (Superphosphat mit 35 % P2O5 oder mehr) unterliegt der EU-Verordnung 2019/1009 über Düngeprodukte. Düngemittel müssen Qualitätsstandards bezüglich Nährstoffgehalt, Schwermetallen (Cd, Pb, Hg) und Verunreinigungen erfüllen. Das Etikett muss eine EU-Konformitätserklärung, Zusammensetzung und Anwendungshinweise enthalten. Der Transport von stickstoffreichen Düngemitteln unterliegt ADR (Klasse 5.1). Die Einfuhr aus Drittländern kann ein Pflanzengesundheitszeugnis erfordern.
Häufig gestellte Fragen
Welche Cadmiumgrenzwerte gelten für Phosphatdünger in der EU?
Die Verordnung (EU) 2019/1009 legt einen Cadmiumgrenzwert von 60 mg Cd pro kg P2O5 für CE-gekennzeichnete Phosphatdünger fest. Eine weitere Senkung ist geplant. Importeure sollten aktuelle Werte prüfen, da sich Grenzwerte bei Verordnungsüberprüfungen ändern können.
Wie unterscheidet man Code 310311 von 310319?
Das Kriterium ist der P2O5-Gehalt. Code 310311 umfasst Superphosphat mit 35 Prozent P2O5 oder mehr (typisch TSP). Code 310319 umfasst Superphosphat unter 35 Prozent P2O5 (typisch SSP). Ein Analysezertifikat ist erforderlich.
Unterliegt Superphosphat dem CBAM?
Nein. CBAM umfasst Stickstoffdünger der Position 3102 und gemischte Stickstoffdünger der Position 3105, nicht aber reine Phosphatdünger der Position 3103. Superphosphat unter 310311 erfordert keine CBAM-Berichterstattung oder -Zertifikate.
Welche Normen gelten für Düngemittel KN 3103 11 in der EU?
Düngemittel unter KN-Code 3103 11 müssen der EU-Verordnung 2019/1009 (FPR) entsprechen, die Grenzwerte für Schwermetalle, Mindest-Nährstoffgehalt und Kennzeichnungsanforderungen festlegt.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Mineral or chemisch Düngemittel, phosphathaltig, Superphosphate, mit einem Gehalt von 35 GHT oder mehr of diphosphorus pentaoxide (P@2O@5)“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Mineral or chemisch Düngemittel, phosphathaltig, Superphosphate, mit einem Gehalt von 35 GHT oder mehr of diphosphorus pentaoxide (P@2O@5)“ unter Berücksichtigung aller Kosten.
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