Subheading · Chapter 31 · Heading 3105
3105.51: Containing nitrates and phosphates
3105.51 is a six-digit subheading of heading 3105, mineral or chemical fertilisers containing two or three of the fertilising…, chapter 31.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3105 51 00 00 Containing nitrates and phosphates
- 3105 51 00 10 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p2o5 of less than 3% by weight 6.5%
- 3105 51 00 20 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p2o5 of 3% by weight or more but less than 6% by weight 6.5%
- 3105 51 00 30 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p2o5 of 6% by weight or more but less than 9% by weight 6.5%
- 3105 51 00 40 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p2o5 of 9% by weight or more but not exceeding 10.40% by weight 6.5%
- 3105 51 00 90 Other 6%
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 9
- Anti-dumping dutyDefinitive anti-dumping duty 26.55 GBP / 1,000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Legal act
- Statutory Instruments 2019 No. 450
- Tariff lines
- on 1 of 5 lines
Rates for named exporters (1)
Company Rate For goods produced by Open Joint Stock Company (OJSC) " Azot", Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) " Nevinnomyssky Azot", Nevinnomyssk, Russia and either sold directly to the first independent customer in the Community or sold by EuroChem Trading GmbH, Zug, Switzerland or via Open Joint Stock Company (OJSC) Mineral and Chemical Company " EuroChem", Moscow, Russia, and EuroChem Trading GmbH, Zug, Switzerland to the first independent customer in the Community A522 26.55 GBP / 1,000 kg - Anti-dumping dutyDefinitive anti-dumping duty 0% with D008, otherwise 38.21 GBP / 1000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Documents
- D008 Invoice with a signed declaration
- Tariff lines
- on 1 of 5 lines
- Anti-dumping dutyDefinitive anti-dumping duty 25.73 GBP / 1,000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Legal act
- Statutory Instruments 2019 No. 450
- Tariff lines
- on 1 of 5 lines
Rates for named exporters (1)
Company Rate For goods produced by Open Joint Stock Company (OJSC) " Azot", Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) " Nevinnomyssky Azot", Nevinnomyssk, Russia and either sold directly to the first independent customer in the Community or sold by EuroChem Trading GmbH, Zug, Switzerland or via Open Joint Stock Company (OJSC) Mineral and Chemical Company " EuroChem", Moscow, Russia, and EuroChem Trading GmbH, Zug, Switzerland to the first independent customer in the Community A522 25.73 GBP / 1,000 kg - Anti-dumping dutyDefinitive anti-dumping duty 0% with D008, otherwise 37.03 GBP / 1000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Documents
- D008 Invoice with a signed declaration
- Tariff lines
- on 1 of 5 lines
- Anti-dumping dutyDefinitive anti-dumping duty 24.9 GBP / 1,000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Legal act
- Statutory Instruments 2019 No. 450
- Tariff lines
- on 1 of 5 lines
Rates for named exporters (1)
Company Rate For goods produced by Open Joint Stock Company (OJSC) " Azot", Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) " Nevinnomyssky Azot", Nevinnomyssk, Russia and either sold directly to the first independent customer in the Community or sold by EuroChem Trading GmbH, Zug, Switzerland or via Open Joint Stock Company (OJSC) Mineral and Chemical Company " EuroChem", Moscow, Russia, and EuroChem Trading GmbH, Zug, Switzerland to the first independent customer in the Community A522 24.9 GBP / 1,000 kg - Anti-dumping dutyDefinitive anti-dumping duty 0% with D008, otherwise 35.84 GBP / 1000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Documents
- D008 Invoice with a signed declaration
- Tariff lines
- on 1 of 5 lines
- Anti-dumping dutyDefinitive anti-dumping duty 24.52 GBP / 1,000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Legal act
- Statutory Instruments 2019 No. 450
- Tariff lines
- on 1 of 5 lines
Rates for named exporters (1)
Company Rate For goods produced by Open Joint Stock Company (OJSC) " Azot", Novomoskovsk, Russia or by Open Joint Stock Company (OJSC) " Nevinnomyssky Azot", Nevinnomyssk, Russia and either sold directly to the first independent customer in the Community or sold by EuroChem Trading GmbH, Zug, Switzerland or via Open Joint Stock Company (OJSC) Mineral and Chemical Company " EuroChem", Moscow, Russia, and EuroChem Trading GmbH, Zug, Switzerland to the first independent customer in the Community A522 24.52 GBP / 1,000 kg - Anti-dumping dutyDefinitive anti-dumping duty 0% with D008, otherwise 35.29 GBP / 1000 kg
- Applies to goods from
- Russia
- In force
- until 17 December 2030
- Documents
- D008 Invoice with a signed declaration
- Tariff lines
- on 1 of 5 lines
- 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) | — | 6% – 6.5% |
| 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–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 |
| DCTS Standard | Indonesia | 2.5% – 3% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £524k | 62.6% | +58.7% |
 Netherlands | £256k | 30.6% | -29.6% |
 Germany | £50k | 6% | +61.6% |
 France | £7k | 0.8% | -21.8% |
| United Kingdom | £0 | 0% | -100% |
Same subheading in other tariffs
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
USA Free General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 3.6% Third-country duty 1 tariff line 
Argentina 3.6% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 1 tariff line 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$990kUS$990k+US$6m+US$18m+> US$42m
Exports: 73
- Russia: US$131m
- Belgium: US$49m
- United States: US$42m
- Bulgaria: US$31m
- Tanzania: US$27m
- Finland: US$26m
- Türkiye: US$18m
- Italy: US$17m
- Austria: US$16m
- Netherlands: US$15m
- Indonesia: US$12m
- Senegal: US$11m
- Germany: US$10m
- Portugal: US$10m
- Saudi Arabia: US$9m
- Spain: US$8m
- China: US$7m
- Lithuania: US$6m
- Kazakhstan: US$5m
- Morocco: US$4m
- Thailand: US$3m
- Australia: US$3m
- France: US$3m
- Tunisia: US$2m
- United Kingdom: US$2m
- Jordan: US$2m
- Czechia: US$2m
- Denmark: US$2m
- South Africa: US$1m
- Mauritius: US$1m
- Greece: US$1m
- Poland: US$1m
- Latvia: US$1m
- Norway: US$1m
- Sweden: US$990k
- Serbia: US$890k
- Egypt: US$876k
- Brazil: US$686k
- Canada: US$545k
- Romania: US$453k
- Hungary: US$403k
- Colombia: US$207k
- Costa Rica: US$159k
- Slovakia: US$149k
- Guatemala: US$144k
- Luxembourg: US$124k
- Slovenia: US$108k
- Uruguay: US$100k
- Mexico: US$98k
- South Korea: US$96k
- India: US$72k
- Belarus: US$68k
- New Zealand: US$55k
- Uzbekistan: US$51k
- Malaysia: US$42k
- Japan: US$37k
- Switzerland: US$22k
- Zambia: US$21k
- United Arab Emirates: US$14k
- Argentina: US$13k
Trade value (US$) no reported trade < US$166kUS$166k+US$2m+US$9m+> US$35m
Imports: 131
- Peru: US$74m
- France: US$41m
- Canada: US$40m
- Germany: US$35m
- Mexico: US$30m
- Kenya: US$27m
- Ukraine: US$27m
- Romania: US$22m
- Bulgaria: US$16m
- Gambia: US$15m
- Sweden: US$14m
- India: US$13m
- Guatemala: US$11m
- Spain: US$9m
- Türkiye: US$8m
- Italy: US$7m
- Malaysia: US$7m
- Greece: US$7m
- United States: US$7m
- Denmark: US$6m
- Belgium: US$6m
- Poland: US$5m
- Lithuania: US$5m
- Czechia: US$5m
- Portugal: US$4m
- Hungary: US$4m
- Australia: US$4m
- Netherlands: US$3m
- Laos: US$3m
- Moldova: US$2m
- Indonesia: US$2m
- Switzerland: US$2m
- United Kingdom: US$2m
- Zambia: US$2m
- Malta: US$1m
- Norway: US$1m
- Slovakia: US$1m
- Iceland: US$1m
- Pakistan: US$975k
- Nicaragua: US$972k
- Paraguay: US$894k
- Ecuador: US$859k
- Egypt: US$857k
- Uruguay: US$847k
- Cambodia: US$786k
- Austria: US$620k
- Chile: US$610k
- Vietnam: US$604k
- Colombia: US$519k
- Brazil: US$493k
- New Zealand: US$471k
- Zimbabwe: US$438k
- Ireland: US$398k
- Latvia: US$392k
- Israel: US$364k
- Russia: US$318k
- Cyprus: US$281k
- Mozambique: US$253k
- Serbia: US$234k
- Japan: US$213k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Russia | US$131m | 27% |
| 2 |  Belgium | US$49m | 10.1% |
| 3 | United States | US$42m | 8.6% |
| 4 |  Bulgaria | US$31m | 6.5% |
| 5 |  Tanzania | US$27m | 5.6% |
| 6 |  Finland | US$26m | 5.3% |
| 7 | Türkiye | US$18m | 3.6% |
| 8 |  Italy | US$17m | 3.4% |
| 9 |  Austria | US$16m | 3.3% |
| 10 | Netherlands | US$15m | 3.2% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 0%median duty
- 84number of duty-free countries (MFN)
- 15%highest: Algeria, Nauru, Armenia
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 0% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 4% | 2023 · HS 2017 | |
 Armenia | 6.5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 0% | 2023 · HS 2017 | |
 Barbados | 0% | 2022 · HS 2017 | |
 Belarus | 6.5% | 2021 · HS 2017 | |
 Belize | 0% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 0% | 2023 | |
 Bhutan | 0% | 2022 | |
 Bolivia | 0% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 0% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 5% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 0% | 2023 · HS 2017 | |
 Cayman Islands | 0% | 2021 · HS 2002 | |
 Central African Republic | 5% | 2023 | |
 Chad | 5% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 4% | 2023 | |
 Colombia | 5% | 2023 · HS 2017 | |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 5% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 5% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 0% | 2021 · HS 2017 | |
| European Union (27 countries) | 6.5% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 0% | 2023 | |
 Gabon | 5% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 0% | 2023 · HS 2017 | |
 Grenada | 0% | 2023 · HS 2012 | |
 Guatemala | 5% | 2023 | |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 0% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 5% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 6.5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 6.5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 0% | 2021 · HS 2017 | |
 Liechtenstein | 0.9%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 0% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 0% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 0% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 0% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 0% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 5% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 4% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
| Russia | 6.5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 0% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 6.5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 5% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 0% | 2021 · HS 2017 | |
 Suriname | 0% | 2023 · HS 2007 | |
| Switzerland | 0.6%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 6.5% | 2021 · HS 2012 | |
| Tanzania | 0% | 2023 | |
 Thailand | 3% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 6.5% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 6.4% | 6% – 6.5% | 2023 |
| United States | 0% | 2023 | |
 Uruguay | 4% | 2023 · HS 2017 | |
 Uzbekistan | 5% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 4% | 2023 · HS 2017 | |
 Vietnam | 0% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 0% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 56295 Fertilizers, n.e.s., containing the two fertilizing elements nitrogen & phosphorus
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 34644 Fertilizers containing two nutrients: nitrogen and phosphorus
- ISIC Rev. 4 activity
- 2012 Manufacture of fertilizers and nitrogen compounds
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3105.51 | unchanged |
| 2012 | 3105.51 | unchanged |
| 2007 | 3105.51 | unchanged |
| 2002 | 3105.51 | unchanged |
| 1996 | 3105.51 | unchanged |
| 1992 | 3105.51 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
CBAM: carbon border adjustment
Goods of the CBAM sector fertilisers pay for the greenhouse gases emitted in their production when they are imported into the EU. Without verified actual emissions, the importer declares the default values below (tonnes of CO2 equivalent per tonne of goods).
3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium
t CO2e per t of goods · definitive period since 1 January 2026; first annual declaration due 30 September 2027 · Implementing Regulation (EU) 2025/2621 as corrected by 2026/1740 (European Commission data, not legally binding)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Tariff change
İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11147)
RG 03.04.2026 sayı 33213 · Karar 11147 · Source: resmigazete.gov.tr
- Anti-dumping
Trade Tariff news 4288 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 3105.51 covers 5 tariff lines and the duty is between 6% and 6.5%.
The EU Combined Nomenclature has one tariff line for subheading 3105.51; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6% – 6.5%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, anti-dumping duty of 26.55 GBP / 1,000 kg applies on top of the customs duty to goods from Russia (until 17 December 2030).
In the UK, anti-dumping duty of 0% with D008, otherwise 38.21 GBP / 1000 kg applies on top of the customs duty to goods from Russia (until 17 December 2030).
In the 12 months to August 2026, the UK imported these goods worth £837.5k (up 7% on the year before), at an average of £1.38 per kg; Spain supplied 63%, followed by Netherlands.
World trade in these goods reached US$485m in 2024, down 8.2% on 2023.
Russia was the largest exporter with 27% of the total, ahead of Belgium.
Questions and answers
What is the HS code for containing nitrates and phosphates?
Containing nitrates and phosphates fall under HS subheading 3105.51, part of heading 3105, in section VI of the Harmonized System.
What is the import duty on containing nitrates and phosphates in the UK?
Under the UK Global Tariff, imports under 3105.51 from countries without a preferential agreement are charged at 6% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on containing nitrates and phosphates in the EU?
Under the EU Combined Nomenclature, imports under 3105.51 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most containing nitrates and phosphates?
Russia, with US$131m in 2024 (27% 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 6% – 6.5% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges anti-dumping duty of 26.55 GBP / 1,000 kg on goods from Russia until 17 December 2030. The UK charges anti-dumping duty of 0% with D008, otherwise 38.21 GBP / 1000 kg on goods from Russia until 17 December 2030. The UK charges additional duty of 35% on goods from Belarus and Russia. The UK charges anti-dumping duty of 25.73 GBP / 1,000 kg on goods from Russia until 17 December 2030. 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 Spain (63%), Netherlands (31%) and Germany (6%), out of total imports of £837.5k.