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.
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 |
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. |
Numerical Example: 20,000 MT UAN 32, FOB Novorossiysk USD 260/MT, CFR Ghent (via non-sanctioned trader)
20,000 MT UAN 32, FOB Novorossiysk USD 260/MT, CFR Ghent (via non-sanctioned trader). Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · Russia (sanctioned into some)
- · United States
- · Trinidad & Tobago
- · Netherlands (transit)
- · Algeria
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to fertilizers (HS 3102.80) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.