31031100
FERTILISERS›Mineral or chemical fertilisers, phosphatic
Containing by weight 35 % or more of diphosphorus pentaoxide (P₂O₅)
Standard EU duty
4.8%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
8 docs
7P237P24N954U045U078U079+2
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4.8% | - | R1821/16 |
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 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%
Notes
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
Documents / references
7P237P24
Conditions
- 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
Documents / references
7P237P24
Conditions
- 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
Documents / references
N954U045U078U079Y997
Conditions
- 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
Notes
- 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
Documents / references
N954U045U078U079Y984
Conditions
- 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
Notes
- 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.
Value Added Tax (VAT)
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
8%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
8%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.
8%V999Other
23%Codes in the same group
Classification of superphosphate
CN code 310311 covers superphosphate containing 35 per cent or more of diphosphorus pentoxide (P2O5). Superphosphate is a phosphate fertiliser produced by treating phosphate rock with sulphuric acid (single superphosphate, SSP) or phosphoric acid (triple superphosphate, TSP). Product with P2O5 content of at least 35 per cent is typically triple superphosphate (TSP), used as a basic phosphate fertiliser in agriculture. Classification requires documented P2O5 content, as superphosphates with lower content are classified under code 310319. A certificate of analysis confirming nutrient content is required during customs clearance.
Fertiliser regulations and quality requirements
Superphosphate is subject to Regulation (EU) 2019/1009 regarding labelling and quality requirements. Cadmium limits in phosphate fertilisers are particularly important as phosphate rock naturally contains elevated cadmium levels. The regulation introduces gradual reduction of cadmium limits in EU phosphate fertilisers. Superphosphate is subject to REACH registration and is not classified as hazardous under CLP. A Safety Data Sheet is required. Transport is not subject to ADR under standard conditions. Import of superphosphate is not subject to CBAM, which covers nitrogen fertilisers but not purely phosphate ones.
Trade and customs procedures
Import of superphosphate under CN code 310311 requires a commercial invoice stating P2O5 content and a certificate of analysis. Major producers include Morocco, Tunisia, China and Russia. Importers should verify current duty rates and any protective measures in TARIC. When importing from third countries, cadmium content should be checked as the EU restricts permissible cadmium levels in phosphate fertilisers. Proof of origin documentation enables tariff preferences. Export from the EU is not subject to restrictions.
EU Fertilising Products Regulation 2019/1009
Importing fertilisers under CN code 3103 11 (Superphosphate with 35% or more P2O5) 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.
Frequently asked questions
What cadmium limits apply to phosphate fertilisers in the EU?
Regulation (EU) 2019/1009 sets a cadmium limit of 60 mg Cd per kg P2O5 for CE-marked phosphate fertilisers. Further reduction of this limit is planned. Importers should check current values as limits may change during regulation reviews.
How to distinguish code 310311 from 310319?
The criterion is P2O5 content. Code 310311 covers superphosphate containing 35 per cent or more P2O5 (typically triple superphosphate TSP). Code 310319 covers superphosphate with P2O5 content below 35 per cent (typically single superphosphate SSP). A certificate of analysis is required.
Is superphosphate subject to CBAM?
No. CBAM covers nitrogen fertilisers under headings 3102 and mixed nitrogen fertilisers under 3105, but does not cover purely phosphate fertilisers under heading 3103. Superphosphate under code 310311 does not require CBAM reporting or certificates.
What standards must fertilisers CN 3103 11 meet in the EU?
Fertilisers under CN code 3103 11 must comply with EU Regulation 2019/1009 (FPR) setting limits on heavy metals, minimum nutrient content, and labelling requirements.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Containing by weight 35 % or more of diphosphorus pentaoxide (P<sub>2</sub>O<sub>5</sub>)" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Containing by weight 35 % or more of diphosphorus pentaoxide (P<sub>2</sub>O<sub>5</sub>)" with all costs included.
Related glossary terms