European Union (CN) · Section VI
Diammonium hydrogenorthophosphate (diammonium phosphate)
HS 31053000 — Diammonium hydrogenorthophosphate (diammonium phosphate) — 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
Chapter 31 notes
CBAM applies to this code
Estimate the EU carbon cost for 31053000
Fertilisers imports trigger CBAM in addition to MFN duty + VAT. Paste your tonnes and origin country — get the carbon-cost line in 30 seconds.
EU CBAM emissions defaults
Default emissions intensities for CN 31053000
Under Commission Implementing Regulation (EU) 2025/486, EU importers of fertilisers under CN 31053000 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 0.440 tCO₂e/t (cleanest: New Zealand) to 1.040 tCO₂e/t (highest: China) across CBAM-eligible origins — a 2.4× spread that makes origin choice a real cost lever.
| Origin | Share of EU imports | Default tCO₂e/t | 2026 (+10%) | 2027 (+20%) | 2028+ (+30%) |
|---|---|---|---|---|---|
| Morocco | 49.0% | 0.550 | 0.555 | 0.555 | 0.555 |
| Tunisia | 9.7% | 0.520 | 0.525 | 0.525 | 0.525 |
| Kazakhstan | 8.3% | 0.570 | 0.576 | 0.576 | 0.576 |
| China | 5.8% | 1.040 | 1.050 | 1.050 | 1.050 |
| Chile | 5.7% | 0.600 | 0.606 | 0.606 | 0.606 |
Default values from Commission Implementing Regulation (EU) 2025/486; trade shares from Eurostat Comext (latest period). See full CBAM cost analysis for CN 31053000 →
How 310530 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.
| Authority | Code published | MFN duty | VAT / GST |
|---|---|---|---|
| European Union (CN)viewing | 31053000 | — | 21% |
| International (HS 2022) | 310530 | — | — |
| United States (HTS) | 3105300000 | Free | 0% |
| United Kingdom | 310530 | — | 20% |
| Israel | 310530 | — | 18% |
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 310530
Recent news affecting Chapter 31 — Fertilisers
Tariff changes, sanctions, FTAs, and regulatory updates that touch this product class.
US initiates full five-year review of phosphate fertilizer CVD orders
The U.S. International Trade Commission announced on 17 June 2026 that it will conduct full five-year reviews of existing countervailing duty (CVD) orders on phosphate fertilizers from Morocco and Russia. Under the Tariff Act of 1930, the Commission must determine whether revoking these orders would likely cause a recurrence of material injury to the domestic industry. The outcome will determine whether the CVD orders remain in force or are revoked. A detailed schedule for the reviews will be published later.
UK launches tariff-suspension review for cost-of-living goods
The UK Department for Business and Trade is seeking stakeholder input on temporary tariff suspensions covering agricultural goods, fertilisers, and kerosene—measures designed to ease consumer cost pressures stemming from Middle East conflict. This consultation will inform whether these suspensions continue, are amended, or expire as currently scheduled.
EU–Uzbekistan trade pact: tariff relief and market access
The EU and Uzbekistan have signed an Enhanced Partnership and Cooperation Agreement, effective 29 April 2026. The deal establishes preferential trade terms, removes tariffs on key sectors, and creates a framework for customs cooperation. Shippers moving goods between the EU and Uzbekistan will benefit from reduced duties on eligible products, though origin rules and certificate-of-origin requirements will apply.
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