Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).
Suggested classification
Chapter 31 — Chapter 31 - fertilisers
EU Cellar CN2026 · Updated 2026-05-13 14:50
3104 Mineral or chemical fertilisers, potassic
Why this?
- CHAPTER_NOTE_31_1 Chapter note
This chapter does not cover:(
- a) animal blood of heading 511;(
- b) separate chemically defined compounds (other than those answering to the descriptions in note 2(a), 3(a), 4(a) or 5 below); or(
- c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading 3824; optical elements of potassium chloride (heading 9001).
- CHAPTER_NOTE_31_2 Chapter note
Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:(
- a) goods which answer to one or other of the descriptions given below:(1)sodium nitrate, whether or not pure;(2)ammonium nitrate, whether or not pure;(3)double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;(4)ammonium sulphate, whether or not pure;(5)double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;(6)double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;(7)calcium cyanamide, whether or not pure or treated with oil;(8)urea, whether or not pure;(
- b) fertilisers consisting of any of the goods described in (a) above mixed together;(
- c) fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances;(
- d) liquid fertilisers consisting of the goods of subparagraph (a)(2) or (8) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
- CHAPTER_NOTE_31_3 Chapter note
Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:(
- a) goods which answer to one or other of the descriptions given below:(1)basic slag;(2)natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;(3)superphosphates (single, double or triple);(4)calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product;(
- b) fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit;(
- c) fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
EUDR status
Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.
Duties and restrictions
Third-country duty
Duty rate unknown — verify in Tulltaxan
The duty rate could not be determined automatically. Look up in Tulltaxan ↗
Tariff preferences
Tullverket No preferences registered
Anti-dumping
TARIC No anti-dumping in force
Other restrictions
TARIC - All third countries 1008 — Export control - WasteFN CD577FN CD576FN CD574FN CD573FN CD572
- All third countries 1008 — Export control - WasteFN CD574FN CD573FN CD572FN CD577FN CD576
- All third countries 1008 — Export control - WasteFN CD573FN CD572FN CD577FN CD576FN CD574
VAT
Skatteverket 25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.
Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›
25 % import VAT collected at the border (if the business is not VAT-registered).
Source: Tullverket Tulltaxan, 18 measures in force.
What do I do now?
ALWAYS AVAILABLE
Apply at Tullverket ›Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Sources
- Source: Publications Office (CN2026) · fetched 2026-05-13 14:50
- Duty rates and measures: Tullverket Tulltaxan
- EUDR: Regulation (EU) 2023/1115, Annex I
- CN register:
3104 - About the data sources and refresh cadence