Subheading · Chapter 31 · Heading 3104

3104.30

3104.30: Mineral or chemical fertilisers, potassic: potassium sulphate

Official description Potassium sulphate

3104.30 is a six-digit subheading of heading 3104, mineral or chemical fertilisers, potassic, 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. 3104 30 00 00 Potassium sulphate Free+2kg K₂O

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
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–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–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

last 12 months£6.3m-7.2% · previous 12 months
Average import price£0.65 per kg
Jan 2024: £186kFeb 2024: £1.6mMar 2024: £488kApr 2024: £492kMay 2024: £414kJun 2024: £541kJul 2024: £1mAug 2024: £384kSept 2024: £204kOct 2024: £350kNov 2024: £1mDec 2024: £356kJan 2025: £396kFeb 2025: £295kMar 2025: £1mApr 2025: £341kMay 2025: £582kJun 2025: £291kJul 2025: £234kAug 2025: £1.7mSept 2025: £269kOct 2025: £441kNov 2025: £1mDec 2025: £161kJan 2026: £427kFeb 2026: £573kMar 2026: £531kApr 2026: £623kMay 2026: £230kJun 2026: £757kJul 2026: £1mAug 2026: £234k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Belgium £3.2m 50.8% -8.7%
Germany £1.9m 30.5% +1%
Netherlands £606k 9.6% -25.1%
Egypt £140k 2.2% +14.1%
Sweden £117k 1.9% -26%
Austria £84k 1.3% +13.8%
Türkiye £69k 1.1% +1,447.6%
Ireland £56k 0.9% -60.3%

Same subheading in other tariffs

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

3104.30 · US$1.2bn

Trade value (US$) no reported trade < US$647kUS$647k+US$6.6m+US$24.5m+> US$133.6m

Exports: 85
  1. Germany: US$294m
  2. Belgium: US$209.1m
  3. Taiwan: US$133.6m
  4. Egypt: US$112.5m
  5. Sweden: US$70.1m
  6. China: US$66.4m
  7. Russia: US$64.9m
  8. United States: US$28.6m
  9. Canada: US$24.5m
  10. Uzbekistan: US$17.8m
  11. Saudi Arabia: US$13.4m
  12. Austria: US$12.7m
  13. South Africa: US$11.8m
  14. Vietnam: US$11.8m
  15. Netherlands: US$9.8m
  16. Türkiye: US$9.6m
  17. Indonesia: US$9.3m
  18. South Korea: US$8.5m
  19. Mozambique: US$7m
  20. United Kingdom: US$6.9m
  21. Italy: US$6.6m
  22. Mauritius: US$6m
  23. France: US$5.5m
  24. Spain: US$4.4m
  25. Singapore: US$4.1m
  26. Finland: US$4.1m
  27. Poland: US$3.7m
  28. Jordan: US$3.7m
  29. Philippines: US$3m
  30. India: US$2.8m
  31. United Arab Emirates: US$2.5m
  32. Israel: US$1.7m
  33. Lithuania: US$1.4m
  34. Kenya: US$1.2m
  35. Denmark: US$1.1m
  36. Brazil: US$964.9k
  37. North Korea: US$936.1k
  38. Chile: US$905.3k
  39. Portugal: US$836.3k
  40. Latvia: US$745.6k
  41. Slovenia: US$727.9k
  42. Czechia: US$647k
  43. Colombia: US$539k
  44. Iran: US$529.9k
  45. Greece: US$439.8k
  46. Thailand: US$407k
  47. Norway: US$383.5k
  48. Slovakia: US$318.9k
  49. Costa Rica: US$317.8k
  50. Ireland: US$300.3k
  51. Honduras: US$280.3k
  52. Malaysia: US$269k
  53. Ecuador: US$248.2k
  54. Hungary: US$184.5k
  55. Peru: US$168.9k
  56. Hong Kong SAR China: US$153.7k
  57. Japan: US$146.6k
  58. Mexico: US$144.9k
  59. Kazakhstan: US$121.9k
  60. Croatia: US$121k

Top exporters

RankCountryValueShare
1 Germany US$294m 24.7%
2 Belgium US$209.1m 17.6%
3 Taiwan US$133.6m 11.2%
4 Egypt US$112.5m 9.5%
5 Sweden US$70.1m 5.9%
6 China US$66.4m 5.6%
7 Russia US$64.9m 5.5%
8 United States US$28.6m 2.4%
9 Canada US$24.5m 2.1%
10 Uzbekistan US$17.8m 1.5%

Top importers

RankCountryValueShare
1 United States US$77.3m 6.5%
2 Peru US$61.7m 5.2%
3 South Africa US$60.6m 5.1%
4 Australia US$56.4m 4.7%
5 Nigeria US$49.2m 4.1%
6 Mexico US$47.9m 4%
7 India US$44.5m 3.7%
8 Pakistan US$41.8m 3.5%
9 Netherlands US$38.2m 3.2%
10 Brazil US$36.2m 3%

Subheading 3104.30 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 3104.30; the duty is duty-free.

Goods from 157 countries can enter the UK at a preferential rate instead of the standard Free; 157 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 these goods worth £6.3m (down 7% on the year before), at an average of £0.65 per kg; Belgium supplied 51%, followed by Germany.

World trade in these goods reached US$1.2bn in 2024, up 16.2% on 2023.

Germany was the largest exporter with 24.7% of the total, ahead of Belgium.

Questions and answers

What is the HS code for mineral or chemical fertilisers, potassic: potassium sulphate?

Mineral or chemical fertilisers, potassic: potassium sulphate fall under HS subheading 3104.30, part of heading 3104, in section VI of the Harmonized System.

What is the import duty on mineral or chemical fertilisers, potassic in the UK?

Under the UK Global Tariff, imports under 3104.30 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, potassic in the EU?

Under the EU Combined Nomenclature, imports under 3104.30 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, potassic?

Germany, with US$294m in 2024 (24.7% of world exports).

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

157 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. 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 Belgium (51%), Germany (31%) and Netherlands (10%), out of total imports of £6.3m.