HS 310230 Ammonium nitrate, whether or not in aqueous solution
Quick Answer: Ammonium nitrate, whether or not in aqueous solution, imported under HS 310230 enters the UK at rates of 6.00% or 6.50% ad valorem, the EU with no specific ad valorem rate listed in sample data, and the US duty-free under the Most Favored Nation (MFN) rate. This HS code specifically covers ammonium nitrate, a chemical compound widely used as a fertilizer and in explosives. Importers should be aware that while the US offers duty-free entry, the UK imposes significant tariffs. Exporters and customs brokers must consult the specific tariff lines within each jurisdiction to determine the precise duty applicable based on the product's form and intended use. CustomTariffs aggregates this information, highlighting the importance of precise classification for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102301000 | 6.00 % | — | — |
| 3102300000 | — | — | — |
| 3102309000 | 6.50 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102300000 | — | — | — |
| 3102309000 | — | — | — |
| 3102301000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3102300000 | Free | — | ["t"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 310230 cover?
This subheading covers ammonium nitrate, whether or not it is in an aqueous solution. According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the chemical compound with the formula NH₄NO₃, commonly used as a fertilizer and in explosives. Official sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that pure ammonium nitrate and its solutions, provided they retain the essential character of ammonium nitrate, fall under this code.
What falls outside HS 310230?
The following products are excluded from HS 310230: mixtures where ammonium nitrate is not the principal component or where its essential character is altered, such as compound fertilizers containing other nitrogenous, phosphatic, or potassic nutrients. Also excluded are ammonium nitrate in forms specifically covered by other headings, like ammonium nitrate stabilized with calcium carbonate or other anti-caking agents if they are classified under a more specific heading. For instance, certain blended fertilizers would be classified under heading 3105.
What are common classification mistakes for HS 310230?
A common error is misclassifying mixtures or preparations containing ammonium nitrate. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, classification is determined by the essential character of the product. If a mixture's essential character is not ammonium nitrate, or if it is specifically enumerated elsewhere (e.g., as a compound fertilizer), it should not be classified under 310230. Importers may also incorrectly classify ammonium nitrate-based explosives under this heading when they should be classified under Chapter 36.
How should importers classify products under HS 310230?
The correct procedure for classifying products under HS 310230 involves identifying the precise chemical composition of the imported good. Importers and customs brokers must consult the product's Safety Data Sheet (SDS) and any technical specifications to confirm it is indeed ammonium nitrate, with or without water. Cross-referencing with the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, is crucial to ensure the product meets the description of this subheading and is not more specifically classified elsewhere.
How is the duty calculated for products under HS 310230?
A shipment of 10 metric tons of ammonium nitrate fertilizer, declared at a customs value of $3,500 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($3,500 USD × 0.10 = $350.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 310230.0000.
Which trade agreements reduce duties for HS 310230?
Several free trade agreements may reduce the applicable duty rate for HS 310230, including the United States-Mexico-Canada Agreement (USMCA), which can lead to a Free duty rate for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, a valid origin declaration or certificate, such as a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, is typically required by customs authorities.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for Ammonium nitrate (HS 310230) into the United States?
For imports into the United States, Ammonium nitrate (HS 310230) is generally subject to a Most Favored Nation (MFN) duty rate of 6.50% ad valorem. However, it's crucial to check for any specific trade agreements or special programs that might offer preferential rates. Importers should consult the US Harmonized Tariff Schedule (USHTS) for the most current and specific duty information applicable to their country of origin.
How is the import duty for Ammonium nitrate (HS 310230) calculated in the US?
The duty for Ammonium nitrate (HS 310230) into the US is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of Ammonium nitrate has a declared customs value of $10,000 and the MFN duty rate is 6.50%, the import duty would be $10,000 \times 0.0650 = $650.00. Always ensure your customs value is accurate and includes all assessable charges.
Are there specific documentation requirements for importing Ammonium nitrate (HS 310230) into the EU?
When importing Ammonium nitrate (HS 310230) into the European Union, in addition to standard import documentation (commercial invoice, packing list, bill of lading), specific requirements may apply due to its nature as a fertilizer and potentially hazardous material. Importers must ensure compliance with EU regulations concerning fertilizers and chemical substances. Consulting the EU's TARIC database is essential for identifying any specific import licenses, certificates of origin, or safety data sheets (SDS) required. The standard duty rate under TARIC is often 0% for this product, but this can vary based on the country of origin and any applicable trade agreements.
Does the UK offer preferential duty rates for Ammonium nitrate (HS 310230) under any trade agreements?
The United Kingdom's standard duty rate for Ammonium nitrate (HS 310230) is typically Free. However, importers should verify if any specific preferential rates apply based on the country of origin. For goods originating from countries with which the UK has a Free Trade Agreement (FTA), such as under the Trade and Cooperation Agreement with the EU, the duty may remain Free, but specific rules of origin must be met. Always refer to the UK Trade Tariff for the definitive duty rate and any conditions.
What are the key classification criteria for Ammonium nitrate (HS 310230) to ensure correct customs declaration?
The key classification criterion for HS code 310230 is that the product must be Ammonium nitrate, whether or not it is in aqueous solution. This code specifically covers the pure chemical compound or its solutions. It is important to distinguish this from blended fertilizers or other nitrogenous fertilizers that may fall under different HS codes. Verification of the product's chemical composition and form is crucial for accurate declaration. Consulting the Explanatory Notes of the Harmonized System (WCO) can provide further guidance on distinguishing this classification.