HS 310520 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
Quick Answer: Mineral or chemical fertilizers containing nitrogen, phosphorus, and potassium imported under HS 3105.20 enter the UK at rates up to 6.50%, the EU with no specific duty rate listed in sample data, and the US duty-free under the MFN rate. This classification covers compound fertilizers that provide all three essential macronutrients for plant growth. Importers should verify specific duty rates based on the exact composition and origin of the goods, as well as any applicable trade agreements. CustomTariffs aggregates this information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105201000 | — | — | — |
| 3105201040 | 6.50 % | — | — |
| 3105201060 | 6.50 % | — | — |
| 3105209000 | 6.00 % | — | — |
| 3105200000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105201060 | — | — | — |
| 3105201090 | — | — | — |
| 3105209000 | — | — | — |
| 3105200000 | — | — | — |
| 3105201000 | — | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3105200000 | 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 310520 cover?
This subheading covers mineral or chemical fertilizers that contain the three essential fertilizing elements: nitrogen (N), phosphorus (P), and potassium (K). According to the World Customs Organization's Harmonized System Explanatory Notes, these fertilizers must present all three elements in a form suitable for agricultural use. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that products meeting this tripartite elemental requirement, regardless of their physical form (e.g., granular, powdered, liquid), fall under this classification. For instance, NPK compound fertilizers are typically classified here.
What falls outside HS 310520?
The following products are excluded from HS 310520: fertilizers containing only one or two of the three primary fertilizing elements (N, P, or K), which are classified under other headings within Chapter 31. For example, ammonium nitrate (nitrogen only) is classified under 3102, and superphosphates (phosphorus only) are under 3103. Also excluded are soil conditioners that do not primarily function as fertilizers, such as gypsum or lime, and animal or vegetable fertilizers not chemically treated to contain all three elements, which are typically found in heading 3101.
What are common classification mistakes for HS 310520?
A common error is misclassifying compound fertilizers that, while containing N, P, and K, also include significant amounts of other elements or are presented in a form that suggests a different primary use. For example, if a product is primarily a micronutrient blend with trace amounts of N, P, and K, it might be incorrectly classified here. Adherence to General Interpretative Rule 1 and Rule 3(b) is crucial, ensuring the classification reflects the essential character of the product, which for 310520 is the provision of all three primary nutrients.
How should importers classify products under HS 310520?
The correct procedure for classifying products under HS 310520 involves a detailed analysis of the product's composition and intended use. Importers and customs brokers must first confirm the presence of nitrogen, phosphorus, and potassium in the fertilizer. Next, they should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the specific wording of heading 3105 and subheading 310520. Reviewing the product's technical specifications and any accompanying laboratory analysis is essential for accurate declaration.
How is the duty calculated for products under HS 310520?
A 25 kg bag of NPK 15-15-15 compound fertilizer, declared at a customs value of $10.00 USD, would attract a US duty of $0.35. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($10.00 USD × 0.035 = $0.35). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule. If the fertilizer were imported in bulk, a per-unit duty might apply, requiring a different calculation based on weight or volume.
Which trade agreements reduce duties for HS 310520?
Several free trade agreements may reduce the applicable duty rate for HS 310520, including the United States-Mexico-Canada Agreement (USMCA), which can result in a Free duty rate for qualifying goods originating from Canada or Mexico. The EU's Generalised Scheme of Preferences (GSP) also offers preferential rates, often Free, for fertilizers from designated developing countries. To claim these preferences, importers typically require a certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction, such as a USMCA Certificate of Origin or an EUR.1 movement certificate for EU preferences.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 3105.20 (Mineral or chemical fertilizers containing nitrogen, phosphorus, and potassium)?
Import duty rates for HS code 3105.20 can vary by country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 6.50% ad valorem. Preferential rates may apply under trade agreements. For instance, goods from countries with a Free Trade Agreement (FTA) with the U.S. might be eligible for duty-free entry if they meet the rules of origin. Always consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.
What are the key classification criteria for HS code 3105.20?
HS code 3105.20 specifically covers 'Mineral or chemical fertilizers containing the three fertilising elements nitrogen, phosphorus and potassium'. The critical classification criterion is the presence of all three primary macronutrients: nitrogen (N), phosphorus (P), and potassium (K). The product must be presented as a fertilizer and contain these elements in a form suitable for agricultural use. Products containing only one or two of these elements, or those that are not primarily intended for use as fertilizers, would be classified under different HS codes.
How is the import duty for HS code 3105.20 calculated, and can you provide an example?
The duty for HS code 3105.20 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 6.50% and you import a shipment of fertilizer valued at $10,000, the import duty would be $10,000 * 6.50% = $650. Some countries may also have specific duties based on weight or quantity, or a combination of ad valorem and specific duties. Always verify the duty calculation basis with the importing country's customs authority.
What documentation is typically required for importing goods classified under HS code 3105.20?
When importing fertilizers under HS code 3105.20, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, you may need a Certificate of Origin to claim preferential duty rates. Some countries may also require specific phytosanitary certificates or permits from their Ministry of Agriculture or equivalent agency to ensure the product meets national safety and environmental standards. It is crucial to check the importing country's specific requirements in advance.
Are there common trade agreements that offer preferential duty rates for HS code 3105.20?
Yes, many trade agreements can impact duty rates for HS code 3105.20. For example, the United States has Free Trade Agreements (FTAs) with countries like Canada and Mexico (USMCA), and other preferential trade programs. The European Union has agreements with numerous countries, and the UK has its own set of trade deals post-Brexit. To benefit from preferential rates, importers must ensure the goods meet the relevant Rules of Origin stipulated in the specific trade agreement and provide the necessary proof of origin documentation, such as a Certificate of Origin.