Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

Heading 3105 covers mineral or chemical fertilisers containing two or three of the fertilising elements: nitrogen, phosphorus, potassium. This includes multi-component NPK, NP, NK, and PK fertilisers in various forms (granules, solutions). Duty rates vary by fertiliser composition. Fertilisers are subject to the EU Fertilising Products Regulation (2019/1009) on quality, labelling, and safety requirements. Anti-dumping duties may apply on fertilisers from certain countries. Poland is one of the largest fertiliser markets in the EU due to its extensive agricultural sector. Heading 3105 is part of Chapter 31 (chemical industry products, pharmaceuticals and fertilizers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 3105 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 3105 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates vary by fertiliser composition. Fertilisers are subject to the EU Fertilising Products Regulation (2019/1009) on quality, labelling, and safety requirements. Domestic fertiliser production (Grupa Azoty) is significant, but imports supplement supply, particularly for potash and phosphate fertilisers. Duty rates vary - check CN subheading based on fertiliser composition (NPK, NP, NK, PK). Fertilisers must comply with EU Regulation 2019/1009 on quality and labelling. Check anti-dumping duties on fertilisers from Russia, Belarus, and other countries. Ammonium nitrate fertilisers subject to hazardous substance regulations (SEVESO/ADR). When importing goods under heading 3105 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 3105 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 3105 covers mineral or chemical fertilizers containing at least two of: nitrogen, phosphorus, potassium (NPK, NP, NK, PK). DAP (diammonium phosphate): 3105 30, MAP (monoammonium phosphate): 3105 40. Single-substance fertilizers: 3102-3104. Organic: 3101. Key distinction: 3105 = MULTI-NUTRIENT fertilizers with ≥2 of NPK, 3102-3104 = single-substance.