31054000
DÜNGEMITTEL›Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, ammonium dihydrogenorthophosphate (monoammonium phosphate) and Mischungen thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
EU-Regelzollsatz
0%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
14 Dok.
7P237P24Y128Y134Y135Y137+8
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES (excl. RU, BY) | Third country duty | Hinweise anzeigen | 2 Bedingung(en) | R1227/25 |
Zusatzzolle / Sanktionen
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 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
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
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
Carbon Border Adjustment MechanismALLTC (excl. CH, IS, XL, NO, XC, LI)R0956/23
Carbon Border Adjustment Mechanism
ALLTC (excl. CH, IS, XL, NO, XC, LI)R0956/23
Dokumente / Referenzen
Y128Y134Y135Y137Y237Y238
Bedingungen
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y128- Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y134- Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y135- Import/export allowed after control
- E007The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y237- Import/export allowed after control
- E009The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y238- Import/export allowed after control
- E015The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 50 tonne- Import/export allowed after control
- E030The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled- Import/export not allowed after control
- Y001Other conditions: Y128- Import/export allowed after control
- Y003Other conditions: Y134- Import/export allowed after control
- Y005Other conditions: Y135- Import/export allowed after control
- Y007Other conditions: Y137- Import/export allowed after control
- Y009Other conditions: Y237- Import/export allowed after control
- Y011Other conditions: Y238- Import/export allowed after control
- Y060Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD01023Article 2a of Regulation 2023/956: An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.
- TM967Regulation (EU) 2023/956 - Article 25: Without prejudice to Article 2a, the customs authorities shall not allow the importation of goods by any person other than an authorised CBAM declarant. This Regulation shall not apply to: - goods to be moved or used in the context of military activities pursuant to Article 1, point (49), of Commission Delegated Regulation (EU) 2015/2446, - electricity generated on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in points 1 and 2 of Annex III;- hydrogen originating on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in point 1 of Annex III.’;- an importer, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”).Regulation (EU) 2023/956 - Article 2.4 – Scope:Regulation (EU) 2023/956 shall not apply to goods originating in the third countries and territories listed in point 1 of Annex III.
- CD01025Article 17.7a. of Regulation 2023/956: By way of derogation from Article 4, where an importer or an indirect customs representative has submitted an application in accordance with Article 5 by 31 March 2026, such an importer or indirect customs representative may provisionally continue to import goods until the competent authority takes a decision under this Article.
- CD01024CBAM obligations do not apply to goods of EU origin, and in cases where non-CBAM goods of non-EU origin are processed together with EU-origin goods under the inward processing procedure, the resulting processed CBAM goods released for free circulation shall be excluded from CBAM obligations.
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%Codes derselben Gruppe
310510Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg310520Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, mineral or chemisch Düngemittel containing the three fertilising elements Stickstoff, phosphorus and potassium310530Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, diammonium hydrogenorthophosphate (diammonium phosphate)310551Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, andere mineral or chemisch Düngemittel containing the two fertilising elements Stickstoff and phosphorus, containing nitrates and phosphates310559Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, andere mineral or chemisch Düngemittel containing the two fertilising elements Stickstoff and phosphorus, andere310560Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, mineral or chemisch Düngemittel containing the two fertilising elements phosphorus and potassium310590Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
PLgold5-001179
Monoammonium phosphate fertilizer raw material
fosforan monoamonowy (MAP)GRI 1GRI 6
ESgold5SOL1157
Monoammonium phosphate fertilizer granules
fosforan monoamonowy (MAP)GRI 1GRI 6
ROgold5/005082
Liquid chemical fertilizer for agriculture
mieszanina związków chemicznych (N, P, K)GRI 1GRI 6
BEgold.020.956
Liquid fertilizer with ammonium polyphosphate
mieszanina chemiczna (fosforany + azot amonowy)GRI 1GRI 6
DEgold249/24-1
Organic NPK fertilizer 6-4-0.5
substancje organiczneGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Klassifizierung von DAP und Anwendungen
Der KN-Code 310540 umfasst Diammoniumhydrogenphosphat (DAP, (NH4)2HPO4) auch in Mischungen mit Ammoniumsulfat. DAP ist einer der weltweit am häufigsten verwendeten Phosphor-Stickstoff-Dünger mit typisch 18 Prozent Stickstoff und 46 Prozent P2O5. Er wird in Granulatform geliefert und als Grunddünger sowie als Bestandteil von Düngermischungen verwendet. Die Einreihung erfordert Düngemittelbestimmung. Ein Analysezertifikat mit N- und P2O5-Gehalt ist bei der Zollabfertigung erforderlich.
Düngemittelvorschriften und CBAM
DAP unterliegt der Verordnung (EU) 2019/1009. Die Einfuhr unterliegt dem CBAM als stickstoff- und phosphorhaltiger Dünger der Position 3105. Cadmiumgrenzwerte im Phosphoranteil müssen eingehalten werden. DAP unterliegt der REACH-Registrierung (CAS 7783-28-0) und ist nicht als gefährlich eingestuft. Der Transport unterliegt nicht dem ADR. Importeure müssen CBAM-Meldepflichten erfüllen und ab 2026 Zertifikate erwerben.
Handel und Zollverfahren
Die Einfuhr unter KN-Code 310540 erfordert Handelsrechnung mit Zusammensetzung, Analysezertifikat und CBAM-Dokumentation. Wichtige DAP-Exporteure sind Marokko, China, Russland und Saudi-Arabien. Importeure sollten Zollsätze und Antidumpingmaßnahmen im TARIC prüfen. EU-Handelssanktionen können die DAP-Verfügbarkeit aus bestimmten Ländern beeinflussen.
EU-Düngeprodukteverordnung 2019/1009
Die Einfuhr von Düngemitteln unter KN-Code 3105 40 (Diammoniumphosphat) 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
Unterliegt DAP dem CBAM?
Ja. DAP unter KN-Code 310540 unterliegt dem CBAM als stickstoffhaltiger Dünger der Position 3105. Importeure müssen eingebettete CO2-Emissionen melden und ab 2026 CBAM-Zertifikate erwerben.
Welche Qualitätsanforderungen gelten für importiertes DAP?
DAP muss die Anforderungen der Verordnung (EU) 2019/1009 erfüllen, einschließlich Mindestgehalt an N und P2O5, Cadmiumgrenzwerten, Schwermetallen und Feuchtigkeitsgehalt. Ein Analysezertifikat ist bei der Zollabfertigung erforderlich.
Was ist der Unterschied zwischen DAP und MAP?
DAP (Diammoniumphosphat) enthält typisch 18 Prozent N und 46 Prozent P2O5, MAP (Monoammoniumphosphat) 11 Prozent N und 52 Prozent P2O5. DAP wird unter 310540 eingereiht, MAP unter 310530. Der Unterschied liegt im Stickstoff-Phosphor-Verhältnis.
Welche Normen gelten für Düngemittel KN 3105 40 in der EU?
Düngemittel unter KN-Code 3105 40 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 containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, ammonium dihydrogenorthophosphate (monoammonium phosphate) and Mischungen thereof with diammonium hydrogenorthophosphate (diammonium phosphate)“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Mineral or chemisch Düngemittel containing two or three of the fertilising elements Stickstoff, phosphorus and potassium; andere Düngemittel; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, ammonium dihydrogenorthophosphate (monoammonium phosphate) and Mischungen thereof with diammonium hydrogenorthophosphate (diammonium phosphate)“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe