Skip to content
IMEXP.RU
EAEU HS code

3105 40 000 9 — 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: ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate): other

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: ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate): other

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.

Duty rate
6.5%

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

Supplementary unit
Not applicable
Requirements and measures
6

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

VAT
22%

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

  1. 31Fertilisers
  2. 3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers (excl. pure animal or vegetable fertilisers or mineral or chemical nitrogenous, phosphatic or potassic fertilisers); animal, vegetable, mineral or chemical fertilisers in tablets or similar forms or in packages of a gross weight of <= 10 kg
  3. 3105 40Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
  4. 3105 40 00Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
  5. 3105 40 000 9you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Explanatory notes to heading 3105 4 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.

3105 Mineral or chemical fertilizers containing two or three nutrients: nitrogen, phosphorus and potassium; other fertilizers; other products of this group in tablets or similar forms or in packages whose gross weight does not exceed 10 kg: 3105 10 - products of this group in tablets or similar forms or in packages whose gross weight does not exceed 10 kg

3105 20 – mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 3105 30 – diammonium hydrogenphosphate (diammonium phosphate) 3105 40 – ammonium dihydrogenphosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenphosphate (diammonium phosphate) – other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: 3105 51 – – containing nitrates and phosphates 3105 59 – – other 3105 60 – mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 3105 90 – other

This heading covers: (A) Ammonium dihydrogen phosphate (monoammonium phosphate) and diammonium hydrogen pesphate (diammonium phosphate) with or without impurities and mixtures thereof, whether or not used as fertilizers. It should be noted that this heading does not cover other compounds of a particular chemical composition not specified in headings 3102 to 3104, even if they can be used as fertilizers, for example, potassium nitrate (heading 2834), potassium phosphate (heading 2835). (B) Multicomponent and complex fertilizers (other than individual compounds of specific chemical composition), for example, mineral or chemical fertilizers containing two or three nutrients: nitrogen, phosphorus and potassium. (1) Mixing two or more fertilizers (even if these products, taken separately, do not fall in headings 3102 to 3104). Such mixtures include: (a) calcified natural phosphates and potassium chloride; (b) superphosphates and potassium sulfate; (c) calcium cyanamide and basic slag; (d) ammonium sulfate, superphosphates and potassium phosphate; (e) ammonium nitrate, superphosphates and potassium sulfate or potassium chloride. (2) Chemical processes, for example, fertilizers obtained by treating natural calcium phosphates with nitric acid, removing the formed calcium nitrate by cooling and centrifugation and after separation by neutralizing the solution with ammonia, adding potassium salts and finally evaporating moisture to a dry state. (This fertilizer is sometimes erroneously referred to as potassium nitrophosphate, but is not actually a separate chemical compound.) (3) Mixing and chemical processes. It should be noted that headings 3102 to 3104 include fertilizers containing as impurities very small amounts of individual nutrients other than those specified in the relevant heading and (nitrogen, phosphorus or potassium); therefore, such products are not to be regarded as multi-component or complex fertilizers to be included in this heading.

(C) All other fertilizers (except individual compounds of a certain chemical composition), for example: (1) mixtures of fertilizers (for example, mixtures containing nitrogen, phosphorus or potassium) with non-fertilizers, for example, sulfur. Many of them containing nitrogen or phosphorus fall in heading 3102 or 3103 (see the HS Explanatory Note to these headings), but others fall in this heading; (2) natural potassium is a sodium nitrate fertilizer, a natural mixture of sodium nitrate and potassium nitrate; (3) mixtures of animal or vegetable fertilizers with chemical or mineral fertilizers. This heading does not cover: (a) individual compounds of a particular chemical composition, not specified in Notes 2 to 5 to this Chapter, but which may be used as fertilizers, for example, ammonium chloride, which is classified in heading 2827; (b) waste oxides (heading 3825). This heading also covers goods of this chapter if they are packaged in tablet or similar forms or in packages of a gross weight not exceeding 10 kg.

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 31
    Пестициды и агрохимикаты; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ЕАЭС 043/2017About requirements to means of ensuring fire safety and fire extinguishing
    • Средства огнезащиты древесины и материалов на ее основе — certificate of conformity
    • Порошки огнетушащие общего назначения — certificate of conformity
  • 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
    • Диаммонийфосфат кормовой — declaration of conformity (part of the heading) · ГОСТ 19651-74, ГОСТ 24596.0-2015, ГОСТ 24596.2-2015, ГОСТ 24596.3-2015, ГОСТ 24596.4-2015, ГОСТ 24596.5-2015, ГОСТ 24596.6-2015, ГОСТ 24596.7-2015, ГОСТ 24596.8-2015, ГОСТ 24596.9-2015, ГОСТ 11293-2017, ГОСТ 21560.1-82
    • Кальция фосфат кормовой — declaration of conformity (part of the heading) · ГОСТ 23999-80, ГОСТ 24596.0-2015, ГОСТ 24596.2-2015, ГОСТ 24596.4-2015, ГОСТ 24596.5-2015, ГОСТ 24596.6-2015, ГОСТ 24596.7-2015, ГОСТ 24596.8-2015, ГОСТ 24596.9-2015, ГОСТ 11293-2017

    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).

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 3105 40: certificates 0, declarations 3.

By technical regulation
ТР ТС 029/20123ТР ТС 021/20113ТР ТС 022/20113
Schemes
1д3The letter after the scheme number shows the form: certification or declaration of conformity.
Manufacturers outside the EAEU
Belgium1China1France1

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%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

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

3105 — удобрения минеральные или химические, содержащие два или три питательных элемента: азот, фосфор и калий; удобрения прочие; товары данной группы в таблетках или аналогичных формах или в упаковках, брутто-масса которых не превышает 10 кг
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

  • 20.15.73 — Моноаммонийфосфат

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.