EU tariff chapter 31
FERTILISERS. 5 headings and 33 eight-digit codes, with conventional duty rates from free to 6.5 per cent.
Notes
1. This chapter does not cover:
(a) animal blood of heading 0511;
(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).
2. 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.
3. 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.
4. Heading 3104 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) crude natural potassium salts (for example, carnallite, kainite and sylvite);
(2) potassium chloride, whether or not pure, except as provided in note 1(c) above;
(3) potassium sulphate, whether or not pure;
(4) magnesium potassium sulphate, whether or not pure;
(b) fertilisers consisting of any of the goods described in (a) above mixed together.
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
6. For the purposes of heading 3105, the term ‘other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
Headings and duty rates
Heading 3101 00 00
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 3101 00 00 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products | Free |
Heading 3102
Mineral or chemical fertilisers, nitrogenous:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 3102 10 | Urea, whether or not in aqueous solution: | ||
| Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product: | |||
| 3102 10 12 | In aqueous solution, containing at least 31,8 % but not exceeding 33,2 % by weight of urea | 6.5 % | kg N |
| 3102 10 15 | In aqueous solution, containing more than 33,2 % but not exceeding 55 % by weight of urea | 6.5 % | kg N |
| 3102 10 19 | Other | 6.5 % | kg N |
| 3102 10 90 | Other | 6.5 % | kg N |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | |||
| 3102 21 00 | Ammonium sulphate | 6.5 % | kg N |
| 3102 29 00 | Other | 6.5 % | kg N |
| 3102 30 | Ammonium nitrate, whether or not in aqueous solution: | ||
| 3102 30 10 | In aqueous solution | 6.5 % | kg N |
| 3102 30 90 | Other | 6.5 % | kg N |
| 3102 40 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances: | ||
| 3102 40 10 | With a nitrogen content not exceeding 28 % by weight | 6.5 % | kg N |
| 3102 40 90 | With a nitrogen content exceeding 28 % by weight | 6.5 % | kg N |
| 3102 50 00 | Sodium nitrate(102) | 6.5 % | kg N |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 6.5 % | kg N |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 6.5 % | kg N |
| 3102 90 00 | Other, including mixtures not specified in the foregoing subheadings | 6.5 % | kg N |
- (102) Duty for ‘natural Chilean sodium nitrate’ (TARIC code 3102 50 00 10): Free. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
Heading 3103
Mineral or chemical fertilisers, phosphatic:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Superphosphates: | |||
| 3103 11 00 | Containing by weight 35 % or more of diphosphorus pentaoxide (P₂O₅) | 4.8 % | kg P₂O₅ |
| 3103 19 00 | Other | 4.8 % | kg P₂O₅ |
| 3103 90 00 | Other | Free | kg P₂O₅ |
Heading 3104
Mineral or chemical fertilisers, potassic:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 3104 20 | Potassium chloride: | ||
| 3104 20 10 | With a potassium content evaluated as K₂O, by weight, not exceeding 40 % on the dry anhydrous product | Free | kg K₂O |
| 3104 20 50 | With a potassium content evaluated as K₂O, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product | Free | kg K₂O |
| 3104 20 90 | With a potassium content evaluated as K₂O, by weight, exceeding 62 % on the dry anhydrous product | Free | kg K₂O |
| 3104 30 00 | Potassium sulphate | Free | kg K₂O |
| 3104 90 00 | Other | Free | kg K₂O |
Heading 3105
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:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 3105 10 00 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | 6.5 % | |
| 3105 20 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium: | ||
| 3105 20 10 | With a nitrogen content exceeding 10 % by weight on the dry anhydrous product | 6.5 % | |
| 3105 20 90 | Other | 6.5 % | |
| 3105 30 00 | Diammonium hydrogenorthophosphate (diammonium phosphate) | 6.5 % | |
| 3105 40 00 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 6.5 % | |
| Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: | |||
| 3105 51 00 | Containing nitrates and phosphates | 6.5 % | |
| 3105 59 00 | Other | 6.5 % | |
| 3105 60 00 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 3.2 % | |
| 3105 90 | Other: | ||
| 3105 90 20 | With a nitrogen content exceeding 10 % by weight on the dry anhydrous product(103) | 6.5 % | |
| 3105 90 80 | Other(103) | 3.2 % |
- (103) Duty for ‘natural Chilean potassic sodium nitrate consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry, anhydrous product’ (TARIC codes 3105 90 20 10 and 3105 90 80 10): Free. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
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