European Union (CN) · Section VI

310280008-digit

Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

HS 31028000 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution — sits in Chapter 31 (Fertilisers). Nitrogen, phosphate, potassium fertilisers; compound fertilisers. These goods trigger the EU Carbon Border Adjustment Mechanism in addition to standard MFN duty — EU importers pay both customs charges and a per-tonne carbon cost calculated from country-specific emission defaults (see the CBAM panel below for live values). Classification disputes are decided by the Section VI — Products of the chemical or allied industries legal notes shown below — these are legally binding interpretation rules, not advisory text. The duty table renders live rates from authoritative tariff sources (EU TARIC, HMRC XI, USITC HTS); cross-country rows compare treatment under five tariff schedules.

Section VI — Products of the chemical or allied industries · Chapter 31 — FERTILISERS

Legally-binding interpretation rules from the EU Combined Nomenclature (Regulation (EU) 2023/2364). These notes decide classification disputes — read before challenging an HS code assignment.

Section VI notes
1. (A) Goods (other than radioactive ores) answering to a description in heading [2844](/headings/2844) or [2845](/headings/2845) are to be classified in those headings and in no other heading of the nomenclature. (B) Subject to paragraph (A) above, goods answering to a description in heading [2843](/headings/2843), [2846](/headings/2846) or [2852](/headings/2852) are to be classified in those headings and in no other heading of this section. 2. Subject to Note 1 above, goods classifiable in heading [3004](/headings/3004), [3005](/headings/3005), [3006](/headings/3006), [3212](/headings/3212), [3303](/headings/3303), [3304](/headings/3304), [3305](/headings/3305), [3306](/headings/3306), [3307](/headings/3307), [3506](/headings/3506), [3707](/headings/3707) or [3808](/headings/3808) by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; b. presented together; and c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading [3827](/headings/3827), then it is classifiable in a heading that references the product by name or function and not under heading [3827](/headings/3827).
Chapter 31 notes
1. This chapter does not cover: a. animal blood of heading [0511](/headings/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 2.5g each, of heading [3824](/headings/3824); optical elements of potassium chloride (heading [9001](/headings/9001)). 2. Heading [3102](/headings/3102) applies only to the following goods, provided that they are not put up in the forms or packages described in heading [3105](/headings/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](/headings/3103) applies only to the following goods, provided that they are not put up in the forms or packages described in heading [3105](/headings/3105): a. goods which answer to one or other of the descriptions given below: (1) basic slag; (2) natural phosphates of heading [2510](/headings/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](/headings/3104) applies only to the following goods, provided that they are not put up in the forms or packages described in heading [3105](/headings/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](/headings/3105). 6. For the purposes of heading [3105](/headings/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.

Duty rates (European Union (CN))

Rates as published by the destination customs authority. Always confirm with the official tariff before declaring.

CBAM applies to this code

Estimate the EU carbon cost for 31028000

Fertilisers imports trigger CBAM in addition to MFN duty + VAT. Paste your tonnes and origin country — get the carbon-cost line in 30 seconds.

Open CBAM calculatorFree · PDF reports from 49 when you need a filing-grade record

EU CBAM emissions defaults

Default emissions intensities for CN 31028000

Under Commission Implementing Regulation (EU) 2025/486, EU importers of fertilisers under CN 31028000 that cannot provide verified actual emissions from their supplier must use these country-specific default values. Defaults carry a regulatory markup that grows each year — +10% in 2026, +20% in 2027, +30% from 2028 — to incentivise verification. Multiplied by the EU CBAM certificate price (currently 75.36/tCO₂e) and shipment tonnage, this is the carbon-cost line on every consignment.

Intensity ranges from 1.140 tCO₂e/t (cleanest: Australia) to 2.410 tCO₂e/t (highest: China) across CBAM-eligible origins — a 2.1× spread that makes origin choice a real cost lever.

OriginShare of EU importsDefault tCO₂e/t2026 (+10%)2027 (+20%)2028+ (+30%)
Egypt40.4%1.5101.5251.5251.525
China28.0%2.4102.4342.4342.434
Uzbekistan15.4%1.7001.7171.7171.717
Georgia7.8%1.6601.6771.6771.677
Russia2.7%1.6301.6461.6461.646

Default values from Commission Implementing Regulation (EU) 2025/486; trade shares from Eurostat Comext (latest period). See full CBAM cost analysis for CN 31028000

How 310280 is treated in other markets

Same 6-digit international HS base, looked up in each authority's published schedule. Click any country to switch the page to that schedule's view.

AuthorityCode publishedMFN dutyVAT / GST
European Union (CN)viewing3102800021%
International (HS 2022)310280
United States (HTS)3102800000Free0%
United Kingdom31028020%
Israel31028018%

Rates compiled from USITC, EU Commission TARIC, HMRC, and Israeli Tax Authority public datasets. Verify with the official tariff before declaring.

Landed cost estimate · European Union (CN)

EUR basis
  • CIF customs valuedeclared€1,000.00
  • + DutyNo duty rate available€0.00
  • + EU CBAMFertilisers — quantity (tonnes) + origin requiredCalculate →
  • + Import VAT21% of (CIF + duty)€210.00
  • Total landed cost · European Union (CN)Excludes EU CBAM — calculate separately above€1,210.00
  • ·Duty rate not yet ingested for this jurisdiction. Showing VAT only on the CIF basis.

Estimate excludes brokerage fees, freight, insurance, and last-mile delivery. For a binding total, get a quote from a licensed customs broker.

Sibling codes under 310280

Recent news affecting Chapter 31 — Fertilisers

Tariff changes, sanctions, FTAs, and regulatory updates that touch this product class.

All news

Use this code in a customs invoice

Generate a compliant commercial invoice in minutes — no account required.

Open the wizard

Related