3104 30 000 0 — Mineral or chemical fertilisers, potassic: potassium sulphate
Mineral or chemical fertilisers, potassic: potassium sulphate
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it
EEC Council Decision No. 80 of 14.09.2021
None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.
Where it sits in the nomenclature
Section VI. Products of the chemical or allied industries
- 31Fertilisers
- 3104Mineral or chemical potassic fertilisers (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
- 3104 30Potassium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
- 3104 30 00Potassium sulphate
- 3104 30 000 0you are here
Explanatory notes to heading 3104 2 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
3104 Mineral or chemical, potash fertilizers: 3104 20 - potassium chloride 3104 30 - potassium sulphate 3104 90 - other
This heading covers only the following goods, provided that they are not put up in the forms or packings described in heading 3105. (A) Goods which answer to one or other of the descriptions given below: (1) potassium chloride, whether or not pure, but excluding cultured crystals (other than optical elements) each weighing not less than 2.5 g, of heading 3824, and optical elements of potassium chloride (heading 9001); (2) potassium sulphate, whether or not pure; (3) crude minerals containing potassium salts (carnallite, kainite, sylvite, etc.); (4) magnesium potassium sulphate, whether or not pure. It should be noted that the mineral or chemical products described in the limitative list above are classified in this heading even if they are clearly unsuitable for use as fertilisers. The heading excludes potassic products of a defined chemical composition (such as potassium carbonate, heading 2836) or of an undefined chemical composition, not described above, even if they are used as fertilisers. (B) Fertilisers consisting of mixtures of any of the goods described in paragraph (A) above (e.g., fertilisers consisting of a mixture of potassium chloride and potassium sulphate). It should be noted that, unlike the products described in paragraph (A) above, the mixtures falling in paragraph (B) are classified in this heading only when they are used as fertilisers.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 31 — Fertilisers 6 items
Notes
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. This group does not include:
(a) the blood of animals of heading 0511;
(b) individual chemically defined compounds (other than those specified in Notes 2(a), 3(a), 4(a) or 5); or
(c) artificially grown potassium chloride crystals (other than optical elements) each weighing not less than 2.5 g, falling in heading 3824; optical elements of potassium chloride (heading 9001).
2. Heading 3102 covers only the following goods, provided they are not packaged in forms or packages as provided in heading 3105:
(a) goods which conform to the description given below:
(i) sodium nitrate, with or without impurities;
(ii) ammonium nitrate, with or without impurities;
(iii) double salts of ammonium sulphate and ammonium nitrate, with or without impurities;
(iv) ammonium sulphate, with or without impurities;
(v) double salts (with or without impurities) or mixtures of calcium nitrate and ammonium nitrate;
(vi) double salts (with or without impurities) or mixtures of calcium nitrate and magnesium nitrate;
(vii) calcium cyanamide, with or without impurities, treated or untreated with oil;
(viii) urea, with or without impurities;
(b) fertilizers consisting of mixtures of any substances referred to in Note 2(a);
(c) fertilizers consisting of ammonium chloride or any other substance referred to in Note 2(a) or 2(b) mixed with chalk, gypsum or other inorganic substances other than fertilizers;
(d) Liquid fertilizers consisting of the goods referred to in Note 2(a)(ii) or 2(a)(viii), or of mixtures thereof, in an aqueous or ammonia solution.
3. Heading 3103 covers only the following goods, provided they are not packaged in forms or packages as provided in heading 3105:
(a) goods which conform to the description given below:
(i) the main slag;
(ii) natural phosphates of heading 2510, calcified or treated at a temperature greater than necessary for the removal of impurities;
(iii) superphosphates (simple, double or triple);
(iv) calcium hydrogen phosphate containing at least 0.2 wt.% fluorine in terms of dry anhydrous product;
(b) fertilizers consisting of mixtures of any of the products referred to in Note 3(a), but excluding the fluoride limit;
(c) fertiliser consisting of any of the products referred to in Note 3(a) or 3(b), but excluding the fluorine limit mixed with chalk, gypsum or other inorganic substances other than fertilizers.
4. Heading 3104 covers only the following goods, provided they are not packaged in forms or packages as provided in heading 3105:
(a) goods which conform to the description given below:
(i) untreated potassium salts (e.g. carnallite, kainite and sylvite);
(ii) potassium chloride, with or without impurities, except as mentioned above in Note 1(c);
(iii) potassium sulfate, with or without impurities;
(iv) potassium magnesium sulfate, with or without impurities;
(b) fertilizers consisting of a mixture of any of the substances referred to in Note 4(a) above.
5. Ammonium dihydrogen phosphate (monoammonium phosphate) and diammonium hydrogen phosphate (diammonium phosphate), whether impurities or not, and mixtures thereof, are to be classified in heading 3105.
6. For the purposes of heading 3105, the term “other fertilizers” means only products used as fertilizers containing at least one of the following nutrients as the main component: nitrogen, phosphorus or potassium.
What import requires
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 31Пестициды и агрохимикаты; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether the goods fall under a regulation depends on their name and characteristics. Check them against the list
- Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
- Удобрения минеральные — declaration of conformity (part of the heading) · ГОСТ Р 51520-99, ГОСТ 30181.1-94, ГОСТ 30181.4-94, ГОСТ 30181.5-94, ГОСТ 30181.6-94, ГОСТ 30181.7-94, ГОСТ 30181.8-94, ГОСТ 30181.9-94, ГОСТ 20851.2-75, ГОСТ 20851.3-93, ГОСТ 20851.4-75, ГОСТ 21560.1-82, ГОСТ 21560.2-82, ГОСТ 21560.5-82, ГОСТ 21560.0-82, ГОСТ 30182-94, ГОСТ Р 58663-2019, ГОСТ 33813-2016
С 1 сентября 2022 г. декларация о соответствии такой продукции принимается при наличии у изготовителя (продавца) протокола исследований (испытаний) и измерений, проведенных аккредитованной в национальной системе аккредитации испытательной лабораторией (центром).
- ТР ЕАЭС 043/2017About requirements to means of ensuring fire safety and fire extinguishing
- Порошки огнетушащие общего назначения — certificate of conformity
Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.
How it is done in practice
Valid documents in the EAEU unified register for subheading 3104 30: certificates 1, declarations 2.
- By technical regulation
- ТР ТС 029/20122ТР ТС 021/20112ТР ТС 022/20112ТР ЕАЭС 043/20171
- Schemes
- 1д23с1The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ФГБОУ ВО «Академия Государственной противопожарной службы Министерства Российской Федерации по делам гражданской обороны, чрезвычайным ситуациям и ликвидациям последствий стихийных бедствий»
- Manufacturers outside the EAEU
- China2Belgium1
Manufacturers of these goods →Check a supplier’s document by its number →
Payments on import
Duty for this code: 6.5%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.
Import VAT in EAEU countries
- Russia22%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all
An export duty applies
- 3104 — удобрения минеральные или химические, калийные
- 0
Постановление Правительства РФ от 27.11.2021 № 2068. The rate is given as written in the act: “calculated in the established manner” means the amount is computed by a formula and published separately.
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 20.15.52 — Сульфат калия
Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.
Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.
The right code is in the HS code search.