Subheading · Chapter 31 · Heading 3103

3103.90

3103.90: Mineral or chemical fertilisers, phosphatic: other

Official description Other

Subheading 3103.90 belongs to heading 3103 (mineral or chemical fertilisers, phosphatic) in chapter 31.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3103 90 00 00 Other Freekg 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 schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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–Ceuta & Melilla agreement Ceuta & Melilla 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
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–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£2.3m+89.2% · previous 12 months
Average import price£0.23 per kg
Jan 2024: £72kFeb 2024: £3kMar 2024: £19kApr 2024: £3kMay 2024: £3kJun 2024: £4kJul 2024: £234kSept 2024: £63kOct 2024: £23kDec 2024: £9kApr 2025: £616kMay 2025: £7kJun 2025: £25kJul 2025: £462kSept 2025: £310kDec 2025: £89kJan 2026: £4kMar 2026: £673kApr 2026: £1.2m 20242026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Tunisia £1.3m 58.2% +23.8%
Spain £547k 24% —
Netherlands £315k 13.8% +4,334.4%
France £89k 3.9% -6.7%
Germany £2k 0.1% —
Canada £0 0% -100%
Italy £0 0% -100%
United States £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3103.90 · US$616m

Trade value (US$) no reported trade < US$256kUS$256k+US$2m+US$14m+> US$55m

Exports: 82
  1. Egypt: US$171m
  2. China: US$159m
  3. Russia: US$55m
  4. Australia: US$46m
  5. Morocco: US$33m
  6. Vietnam: US$21m
  7. Jordan: US$18m
  8. Peru: US$14m
  9. South Africa: US$8m
  10. United States: US$8m
  11. Tanzania: US$8m
  12. Brazil: US$8m
  13. Pakistan: US$8m
  14. Thailand: US$8m
  15. Israel: US$8m
  16. Spain: US$6m
  17. Christmas Island: US$5m
  18. France: US$3m
  19. Germany: US$2m
  20. Austria: US$2m
  21. Belgium: US$2m
  22. Italy: US$2m
  23. Netherlands: US$2m
  24. Malaysia: US$2m
  25. Slovenia: US$2m
  26. Senegal: US$2m
  27. Indonesia: US$2m
  28. Guatemala: US$2m
  29. Tunisia: US$1m
  30. Japan: US$982k
  31. United Kingdom: US$688k
  32. Mexico: US$513k
  33. Türkiye: US$447k
  34. Denmark: US$411k
  35. Belarus: US$378k
  36. Colombia: US$349k
  37. Portugal: US$337k
  38. South Korea: US$325k
  39. Bulgaria: US$281k
  40. Canada: US$256k
  41. Greece: US$224k
  42. Panama: US$179k
  43. Switzerland: US$172k
  44. Singapore: US$169k
  45. Poland: US$151k
  46. Uzbekistan: US$144k
  47. Hungary: US$132k
  48. Uruguay: US$108k
  49. Saudi Arabia: US$98k
  50. Uganda: US$91k
  51. Laos: US$90k
  52. Croatia: US$83k
  53. Dominican Republic: US$70k
  54. Latvia: US$49k
  55. India: US$44k
  56. Sweden: US$43k
  57. Lithuania: US$40k
  58. Argentina: US$40k
  59. Czechia: US$37k
  60. United Arab Emirates: US$36k

Top exporters

RankCountryValueShare
1 Egypt US$171m 27.7%
2 China US$159m 25.8%
3 Russia US$55m 9%
4 Australia US$46m 7.5%
5 Morocco US$33m 5.4%
6 Vietnam US$21m 3.4%
7 Jordan US$18m 2.9%
8 Peru US$14m 2.3%
9 South Africa US$8m 1.4%
10 United States US$8m 1.3%

Top importers

RankCountryValueShare
1 Brazil US$264m 42.8%
2 Indonesia US$79m 12.8%
3 United States US$69m 11.2%
4 Cambodia US$32m 5.2%
5 Romania US$31m 5%
6 Türkiye US$21m 3.4%
7 Malaysia US$17m 2.7%
8 Spain US$11m 1.8%
9 United Arab Emirates US$9m 1.5%
10 Burundi US$7m 1.2%

The UK Global Tariff has one tariff line for subheading 3103.90; the duty is duty-free.

Subheading 3103.90 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of these goods into the UK came to £2.3m between September 2025 and August 2026 (up 89% on the year before); Tunisia supplied 58%, followed by Spain.

In 2024, countries exported these goods worth US$616m (−10.7% year on year).

The largest exporter was Egypt (US$171m), followed by China.

Questions and answers

What is the HS code for mineral or chemical fertilisers, phosphatic: other?

Mineral or chemical fertilisers, phosphatic: other fall under HS subheading 3103.90, part of heading 3103, in section VI of the Harmonized System.

What is the import duty on mineral or chemical fertilisers, phosphatic: other in the UK?

Under the UK Global Tariff, imports under 3103.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on mineral or chemical fertilisers, phosphatic: other in the EU?

Under the EU Combined Nomenclature, imports under 3103.90 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mineral or chemical fertilisers, phosphatic: other?

Egypt, with US$171m in 2024 (27.7% of world exports).

Which countries can export these goods to the UK duty-free?

173 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Tunisia (58%), Spain (24%) and Netherlands (14%), out of total imports of £2.3m.