31056000
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, mineral or chemisch Düngemittel containing the two fertilising elements phosphorus and potassium
EU-Regelzollsatz
3.2%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
14 Dok.
7P237P24Y870Y921K022L143+8
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES (excl. RU) | Third country duty | 3.2% | - | R2658/87 |
Zusatzzolle / Sanktionen
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| RU | Third country duty | 3.2% | 3 Bedingung(en) | R2658/87 |
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 0%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 3.2%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 control on restricted goods and technologiesBYR0765/06
Import control on restricted goods and technologies
BYR0765/06
Dokumente / Referenzen
Y870Y921
Bedingungen
- Y001Other conditions: Y921- Import/export allowed after control
- Y002Other conditions: Y870- Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- TM939Goods from the Annex VIII (List of potassium chloride (‘potash’) products referred to in Article 1j) of Council regulation (EC) 765/2006 (Council Regulation (EU) 2021/1030 )
- CD8511.It shall be prohibited to import, purchase or transfer, directly or indirectly, potassium chloride (‘potash’) products as listed in Annex VIII from Belarus, whether or not originating in Belarus.2.The prohibitions in paragraphs 1 shall be without prejudice to the execution of contracts concluded before 25 June 2021, or ancillary contracts necessary for the execution of such contracts.( Regulation (EC) 765/2006 - Article 1i)(Council Regulation (EU) 2021/1030 )
Restriction on entry into free circulationRUR0833/14
Restriction on entry into free circulation
RUR0833/14
Dokumente / Referenzen
K022L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: K022- Import allowed
- B004Presentation of a certificate/licence/document: L143- Import allowed
- B007Presentation of a certificate/licence/document: Y874- Import allowed
- B008Presentation of a certificate/licence/document: Y859- Import allowed
- B009Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Hinweise
- CD8771. It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI of Council Regulation (EU) No 833/2014 into the Union if they originate in Russia or are exported from Russia.2. As of 10 July 2022, the prohibitions in paragraph 1 shall not apply to the import, purchase or transport, or the related technical or financial assistance, necessary for the import into the Union, of:(a) 837 570 metric tonnes of potassium chloride of CN 3104 20 between 10 July of a given year and 9 July of the following year;(b) 1 577 807 metric tonnes combined of the other products listed in Annex XXI under CN 3105 20 , 3105 60 and 3105 90 between 10 July of a given year and 9 July of the following year.3. The import volume quotas set out in paragraph 4 shall be managed by the Commission and the Member States in accordance with the management system for tariff-rate quotas provided for in Articles 49 to 54 of Commission Implementing Regulation (EU) 2015/2447.
- CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
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)310540Mineral 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)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, andere310590Mineral 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
ESgold5SOL1195
Potassium-phosphorus fertilizer powder with micronutrients
związki potasu i fosforuGRI 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
PLgold5-001179
Monoammonium phosphate fertilizer raw material
fosforan monoamonowy (MAP)GRI 1GRI 6
BEgold.020.956
Liquid fertilizer with ammonium polyphosphate
mieszanina chemiczna (fosforany + azot amonowy)GRI 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 Stickstoff-Kalium-Düngern
Der KN-Code 310560 umfasst mineralische oder chemische Düngemittel mit zwei Nährstoffen - Stickstoff und Kalium (NK-Dünger). Diese Produkte versorgen Pflanzen mit Stickstoff in Ammonium-, Nitrat- oder Amidform und Kalium in Chlorid- oder Sulfatform. NK-Dünger sind besonders geschätzt bei Kulturen ohne zusätzlichen Phosphorbedarf. Typische NK-Formulierungen werden im Obstbau, Gemüseanbau und auf Grünland eingesetzt. Die Einreihung erfordert ein Analysezertifikat mit N- und K2O-Gehalt.
Vorschriften und CBAM
NK-Dünger unterliegen der Verordnung (EU) 2019/1009. Als stickstoffhaltige Dünger der Position 3105 unterliegen sie dem CBAM. Importeure müssen Emissionen melden und ab 2026 Zertifikate erwerben. NK-Dünger mit Ammoniumnitrat können zusätzlichen Sicherheits- und ADR-Transportanforderungen unterliegen. NK-Dünger mit Kaliumnitrat unterliegen den Vorschriften über Explosivstoffe-Ausgangsstoffe (Verordnung (EU) 2019/1148).
Handel und Zollverfahren
Die Einfuhr unter KN-Code 310560 erfordert Handelsrechnung mit NK-Zusammensetzung, Analysezertifikat und CBAM-Dokumentation. Importeure sollten Zollsätze im TARIC prüfen. NK-Dünger mit Kaliumnitrat können zusätzliche Prüfungen erfordern. Ursprungsnachweise ermöglichen Tarifpräferenzen.
EU-Düngeprodukteverordnung 2019/1009
Die Einfuhr von Düngemitteln unter KN-Code 3105 60 (NK-Dünger) 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
Unterliegen NK-Dünger dem CBAM?
Ja. NK-Dünger unter KN-Code 310560 unterliegen dem CBAM als stickstoffhaltige Dünger der Position 3105. Importeure müssen CO2-Emissionen melden und ab 2026 CBAM-Zertifikate erwerben.
Sind NK-Dünger mit Kaliumnitrat Explosivstoffe-Ausgangsstoffe?
Kaliumnitrat (KNO3) ist in Anhang II der Verordnung (EU) 2019/1148 als Explosivstoffe-Ausgangsstoff mit Meldepflicht aufgeführt. NK-Dünger mit Kaliumnitrat unterliegen daher der Aufzeichnungspflicht und Meldung verdächtiger Transaktionen.
Welche typischen NK-Düngerformulierungen gibt es?
Typische NK-Formulierungen umfassen NK 15-15, NK 20-20, NK 13-46 und andere an Kulturbedürfnisse angepasste Verhältnisse. Stickstoff kann aus Ammoniumnitrat, Ammoniumsulfat oder Harnstoff stammen, Kalium aus Kaliumchlorid oder Kaliumsulfat.
Welche Normen gelten für Düngemittel KN 3105 60 in der EU?
Düngemittel unter KN-Code 3105 60 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, mineral or chemisch Düngemittel containing the two fertilising elements phosphorus and potassium“ 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, mineral or chemisch Düngemittel containing the two fertilising elements phosphorus and potassium“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe