Subheading · Chapter 31 · Heading 3103
3103.11: Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)
Superphosphates (35%+ P2O5)
3103.11 is the HS subheading for superphosphates (35%+ P2O5), under heading 3103 in chapter 31.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3103 11 00 00 Containing by weight 35% or more of diphosphorus pentaoxide (p<sub>2</sub>o<sub>5</sub>) 4%+2kg P₂O₅
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 376
- Documents
- 9008
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Israel | £14.5m | 60% | +4% |
 Morocco | £8.8m | 36.6% | -58.2% |
 Netherlands | £809k | 3.4% | +12.5% |
 Ireland | £429 | 0% | — |
 Germany | £0 | 0% | -100% |
Same subheading in other tariffs
EU 4.8% Third-country duty 1 tariff line 
Türkiye 10% Statutory rate (Law 474) 1 tariff line 
USA Free General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$356kUS$356k+US$5.7m+US$56.2m+> US$314.5m
Exports: 57
- Morocco: US$1.4bn
- Israel: US$314.5m
- China: US$269.1m
- Egypt: US$126.7m
- Lebanon: US$60.6m
- Tunisia: US$56.2m
- Netherlands: US$27m
- Mexico: US$17.3m
- Bulgaria: US$13.1m
- Spain: US$10.5m
- Türkiye: US$8.7m
- Belgium: US$6.9m
- Poland: US$6.2m
- Portugal: US$5.7m
- Germany: US$3.1m
- Slovenia: US$3m
- Italy: US$2.9m
- Indonesia: US$2.8m
- Brazil: US$2.6m
- France: US$2.2m
- Kenya: US$1.6m
- Tanzania: US$1.5m
- United Kingdom: US$1.2m
- Romania: US$1.1m
- Hungary: US$965.2k
- Uruguay: US$568.8k
- Vietnam: US$458.9k
- Austria: US$356k
- United States: US$331k
- Serbia: US$311.5k
- Lithuania: US$195.1k
- South Korea: US$169.1k
- India: US$129.7k
- South Africa: US$125.1k
- Jordan: US$120k
- Sweden: US$66.6k
- Russia: US$56.7k
- Greece: US$54.5k
- Luxembourg: US$43.2k
- Denmark: US$41.5k
- Japan: US$40k
- Thailand: US$35.5k
- Senegal: US$30.2k
- Peru: US$21.2k
- United Arab Emirates: US$13.4k
- Côte d’Ivoire: US$6.4k
- Ireland: US$5.8k
- Nigeria: US$2.6k
- Czechia: US$1.6k
- Chile: US$1.4k
- Croatia: US$1.4k
- Canada: US$800
- Kazakhstan: US$600
- Malaysia: US$300
- Kyrgyzstan: US$100
- Finland: US$0
- Pakistan: US$0
Trade value (US$) no reported trade < US$514.7kUS$514.7k+US$9.4m+US$27.1m+> US$163.7m
Imports: 115
- Brazil: US$590.5m
- Bangladesh: US$526.2m
- United States: US$319.7m
- India: US$163.7m
- Indonesia: US$100.6m
- France: US$100m
- Côte d’Ivoire: US$44.4m
- Argentina: US$44.4m
- Belgium: US$38.1m
- Poland: US$36.6m
- United Kingdom: US$32.1m
- Chile: US$27.1m
- Germany: US$24.1m
- Paraguay: US$22.7m
- Ghana: US$22.6m
- Türkiye: US$18.1m
- Myanmar (Burma): US$18.1m
- Vietnam: US$16.6m
- Uruguay: US$15.7m
- Australia: US$13.2m
- Netherlands: US$13.2m
- Sri Lanka: US$13m
- Italy: US$12.4m
- Tanzania: US$12.2m
- Cyprus: US$11.7m
- Romania: US$11.6m
- Djibouti: US$10.3m
- Pakistan: US$9.9m
- Ukraine: US$9.4m
- Spain: US$8.5m
- Japan: US$8.2m
- Malaysia: US$6.8m
- Canada: US$6.4m
- Austria: US$5.9m
- Czechia: US$5.5m
- Togo: US$4.9m
- Ireland: US$4.3m
- New Zealand: US$4.3m
- Greece: US$3.7m
- Lithuania: US$3.6m
- Burundi: US$3.1m
- Niger: US$2.8m
- Philippines: US$2.7m
- Hungary: US$2.7m
- Algeria: US$2.1m
- South Africa: US$2m
- Slovakia: US$2m
- Croatia: US$2m
- Peru: US$1.7m
- Slovenia: US$1.7m
- Guyana: US$1.3m
- Switzerland: US$1.3m
- Denmark: US$948.3k
- Bolivia: US$677.2k
- Sweden: US$610k
- Congo - Kinshasa: US$538.1k
- South Korea: US$514.7k
- Cambodia: US$469.1k
- Serbia: US$458.3k
- Yemen: US$367.6k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Morocco | US$1.4bn | 60.1% |
| 2 | Israel | US$314.5m | 13.2% |
| 3 |  China | US$269.1m | 11.3% |
| 4 |  Egypt | US$126.7m | 5.3% |
| 5 |  Lebanon | US$60.6m | 2.6% |
| 6 |  Tunisia | US$56.2m | 2.4% |
| 7 | Netherlands | US$27m | 1.1% |
| 8 |  Mexico | US$17.3m | 0.7% |
| 9 |  Bulgaria | US$13.1m | 0.6% |
| 10 |  Spain | US$10.5m | 0.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Brazil | US$590.5m | 24.9% |
| 2 |  Bangladesh | US$526.2m | 22.2% |
| 3 | United States | US$319.7m | 13.5% |
| 4 |  India | US$163.7m | 6.9% |
| 5 |  Indonesia | US$100.6m | 4.2% |
| 6 |  France | US$100m | 4.2% |
| 7 |  Côte d’Ivoire | US$44.4m | 1.9% |
| 8 |  Argentina | US$44.4m | 1.9% |
| 9 |  Belgium | US$38.1m | 1.6% |
| 10 |  Poland | US$36.6m | 1.5% |
Subheading 3103.11 is a single line in the UK Global Tariff, where the duty is 4%.
The EU Combined Nomenclature has one tariff line for subheading 3103.11; the duty is 4.8%.
Goods from 175 countries can enter the UK at a preferential rate instead of the standard 4%; 175 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported superphosphates (35%+ P2O5) worth £24.1m (down 34% on the year before), at an average of £0.42 per kg; Israel supplied 60%, followed by Morocco.
World trade in superphosphates (35%+ P2O5) reached US$2.4bn in 2024, up 34.8% on 2023.
Morocco was the largest exporter with 60.1% of the total, ahead of Israel.
Questions and answers
What is the HS code for containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)?
Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5) fall under HS subheading 3103.11, part of heading 3103, in section VI of the Harmonized System.
What is the import duty on containing by weight 35 % or more of diphosphorus… in the UK?
Under the UK Global Tariff, imports under 3103.11 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on containing by weight 35 % or more of diphosphorus… in the EU?
Under the EU Combined Nomenclature, imports under 3103.11 from countries without a preferential agreement are charged at 4.8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most containing by weight 35 % or more of diphosphorus…?
Morocco, with US$1.4bn in 2024 (60.1% of world exports).
Which countries can export superphosphates (35%+ P2O5) to the UK duty-free?
175 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 4% applies. Pick a country above to see its rate.
Is there anti-dumping duty on superphosphates (35%+ P2O5)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import superphosphates (35%+ P2O5) from?
In the 12 months to August 2026, the largest suppliers were Israel (60%), Morocco (37%) and Netherlands (3%), out of total imports of £24.1m.