HS 3102.80Fertilizers
HS Code for UAN Solutions (HS 3102.80)
UAN is a liquid mix of urea and ammonium nitrate at 28% or 32% nitrogen, widely used in US and EU agriculture. CBAM covers UAN (nitrogen fertilizers scope). EU AD duties on Russian, Trinidad, and US-origin UAN reshape trade flows.
Reviewed against WCO HS · WTO IDB · National customs schedules5 authoritative sourcesLast reviewed July 2026
Sample 6-digit codes
| Code | Description |
|---|---|
| 3102.80 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution |
| 3102.30 | Ammonium nitrate solid |
| 3102.10 | Urea solid |
Need to check a specific code? Use the free HS code lookup tool.
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.5% Plus AD (Reg 2019/1688 renewed) on RU/TT/US + CBAM certificates from 2026. |
| United States | 0% |
| Brazil | 0% |
| India (BCD) | 5% Plus GST 5% on fertiliser. |
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Worked landed-cost example
20,000 MT UAN 32, FOB Novorossiysk USD 260/MT, CFR Ghent (via non-sanctioned trader)
FOBUSD 5,200,000
FreightUSD 480,000
CFRUSD 5,680,000
EU duty 6.5%USD 369,200
AD 20.11 EUR/t≈ USD 434,000
Landed ≈ USD 6.48m. Confirm origin is not on EU sanctions list and that transactions are pre-Feb 2024 wind-down cutoff.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
- · CBAM Annex I - fertilizers scope covers 3102.80.
- · EU Reg 2019/1009 fertilising products regulation - CE-mark for FPR EU labels.
- · IMDG Code / IMSBC - AN solutions non-DG but AN solid is Class 5.1 oxidiser.
- · REACH registration for EU import.
Top exporting countries
- · Russia (sanctioned into some)
- · United States
- · Trinidad & Tobago
- · Netherlands (transit)
- · Algeria
Frequently asked questions
UAN 28 vs UAN 32?
Numbers refer to N% by weight. UAN 32 has lower salt-out temperature suitable for southern US; UAN 28 flows at lower temperatures for northern EU winter storage. Same HS, different logistical grade.
Destination market toolkits
Country-specific duty, VAT/GST and Incoterms practice for the top destinations for fertilizers.
Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Netherlands →
BTW (VAT) · 21% standard, 9% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Fertilizers landed-cost pages: every destination market
Jump straight to the fertilizers import guide for any of the destination markets we cover.
Related commodity guides
Related tools
Sources & citations
- EU CBAM Regulation 2023/956European Commission
- REACH Regulation 1907/2006ECHA
- IMO IMSBC / IMDG CodesInternational Maritime Organization
- WCO Harmonized System NomenclatureWorld Customs Organization
- WTO Integrated Database (tariff data)World Trade Organization
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