Trade Tariff: look up commodity codes, duty and VAT rates

Choose the heading that best matches your goods

There are important notes for classifying your goods shown further down this page

01
Heading 01: Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products
02
Heading 02: Mineral or chemical fertilisers, nitrogenous
03
Heading 03: Mineral or chemical fertilisers, phosphatic
04
Heading 04: Mineral or chemical fertilisers, potassic
05
Heading 05: 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

Chapter notes

  • 1. This chapter does not cover:
    • (a) animal blood of heading 0511;
    • (b) separate chemically defined compounds (other than those answering to the descriptions in note 2(a), 3(a), 4(a) or 5 below); or
    • (c) cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5g each, of heading 3824; optical elements of potassium chloride (heading 9001).
  • 2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
    • (a) goods which answer to one or other of the descriptions given below:
      • (1) sodium nitrate, whether or not pure;
      • (2) ammonium nitrate, whether or not pure;
      • (3) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
      • (4) ammonium sulphate, whether or not pure;
      • (5) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
      • (6) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
      • (7) calcium cyanamide, whether or not pure or treated with oil;
      • (8) urea, whether or not pure;
    • (b) fertilisers consisting of any of the goods described in (a) above mixed together;
    • (c) fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances;
    • (d) liquid fertilisers consisting of the goods of subparagraph (a)(2) or (8) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
  • 3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
    • (a) goods which answer to one or other of the descriptions given below:
      • (1) basic slag;
      • (2) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
      • (3) superphosphates (single, double or triple);
      • (4) calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product;
    • (b) fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit;
    • (c) fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
  • 4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
    • (a) goods which answer to one or other of the descriptions given below:
      • (1) crude natural potassium salts (for example, carnallite, kainite and sylvite);
      • (2) potassium chloride, whether or not pure, except as provided in note 1(c) above;
      • (3) potassium sulphate, whether or not pure;
      • (4) magnesium potassium sulphate, whether or not pure;
    • (b) fertilisers consisting of any of the goods described in (a) above mixed together.
  • 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 3105.

  • 6. For the purposes of heading 3105, the term `other fertilisers’ applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Section notes

  • 1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
  • (B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
  • 2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the classification.
  • 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
    • (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
    • (b) presented together; and
    • (c) identifiable, whether by their nature or by the relative proportion in which they are present, as being complementary one to another.

Last updated: 15 January 2021 View latest amendments