Subheading · Chapter 31 · Heading 3105
3105.60: Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
3105.60 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 60 00 00 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 2%
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 2
- Prohibition or restrictionImport prohibition
- Applies to goods from
- Belarus
- Legal act
- S.I. 2019/600
- Documents
- 9071
- 9022
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2022 No.998, S.I. 2022/395
- Documents
- 9015
- 9016
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 |
| 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–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £3.2m | 50.6% | +31.1% | |
| £1.4m | 21.9% | -13% | |
| £1.3m | 20.5% | +106.3% | |
| £179k | 2.9% | -14.4% | |
| £158k | 2.5% | +46.4% | |
| £27k | 0.4% | -88.3% | |
| £24k | 0.4% | +3.6% | |
| £15k | 0.2% | +1,395% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$602kUS$602k+US$2m+US$13m+> US$37m
Exports: 97
- Netherlands: US$98m
- Israel: US$54m
- Germany: US$37m
- China: US$30m
- Spain: US$26m
- Dominican Republic: US$20m
- Belgium: US$18m
- Poland: US$16m
- United Kingdom: US$13m
- Italy: US$11m
- Serbia: US$10m
- Oman: US$10m
- France: US$8m
- United States: US$8m
- Norway: US$8m
- South Africa: US$6m
- Canada: US$4m
- Mexico: US$4m
- Jordan: US$3m
- Denmark: US$3m
- Austria: US$3m
- Brazil: US$2m
- Australia: US$2m
- Russia: US$2m
- Portugal: US$2m
- Taiwan: US$2m
- Egypt: US$2m
- Romania: US$1m
- Japan: US$1m
- Bulgaria: US$1m
- Ireland: US$1m
- Türkiye: US$1m
- United Arab Emirates: US$1m
- Finland: US$1m
- Lithuania: US$1m
- Mozambique: US$1m
- Guatemala: US$1m
- Hungary: US$1m
- Croatia: US$917k
- Greece: US$848k
- Malaysia: US$679k
- Colombia: US$675k
- Estonia: US$610k
- Singapore: US$602k
- Indonesia: US$464k
- India: US$455k
- Czechia: US$452k
- Costa Rica: US$398k
- Kazakhstan: US$392k
- Switzerland: US$343k
- Vietnam: US$328k
- Ukraine: US$304k
- Sweden: US$298k
- Slovenia: US$294k
- Tanzania: US$284k
- Chile: US$224k
- Peru: US$195k
- South Korea: US$184k
- Slovakia: US$170k
- Kenya: US$162k
Trade value (US$) no reported trade < US$439kUS$439k+US$2m+US$6m+> US$16m
Imports: 167
- France: US$70m
- United States: US$30m
- Poland: US$29m
- India: US$23m
- Brazil: US$17m
- Malaysia: US$16m
- Germany: US$16m
- Croatia: US$13m
- Netherlands: US$12m
- Ukraine: US$12m
- Malawi: US$11m
- Guyana: US$8m
- United Kingdom: US$8m
- Belgium: US$7m
- Switzerland: US$7m
- Spain: US$6m
- Canada: US$6m
- China: US$6m
- South Korea: US$5m
- Denmark: US$5m
- Colombia: US$5m
- Haiti: US$5m
- Italy: US$4m
- Australia: US$4m
- Egypt: US$4m
- Mexico: US$4m
- Algeria: US$3m
- Ecuador: US$3m
- Hungary: US$3m
- Romania: US$3m
- Sweden: US$3m
- Ireland: US$3m
- Lesotho: US$3m
- Guatemala: US$3m
- Vietnam: US$3m
- Türkiye: US$3m
- Japan: US$3m
- Paraguay: US$2m
- Czechia: US$2m
- Bulgaria: US$2m
- South Africa: US$2m
- Portugal: US$2m
- Greece: US$2m
- Thailand: US$2m
- Taiwan: US$2m
- Peru: US$2m
- Costa Rica: US$2m
- Iran: US$1m
- Jamaica: US$1m
- Mauritius: US$1m
- Morocco: US$1m
- Moldova: US$1m
- Slovakia: US$990k
- Trinidad & Tobago: US$989k
- Austria: US$985k
- Myanmar (Burma): US$984k
- Honduras: US$941k
- Botswana: US$938k
- Chile: US$906k
- Latvia: US$902k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$98m | 22.9% | |
| 2 | US$54m | 12.6% | |
| 3 | US$37m | 8.8% | |
| 4 | US$30m | 7% | |
| 5 | US$26m | 6% | |
| 6 | US$20m | 4.7% | |
| 7 | US$18m | 4.3% | |
| 8 | US$16m | 3.8% | |
| 9 | US$13m | 3.2% | |
| 10 | US$11m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$70m | 16.3% | |
| 2 | US$30m | 7.1% | |
| 3 | US$29m | 6.8% | |
| 4 | US$23m | 5.3% | |
| 5 | US$17m | 4% | |
| 6 | US$16m | 3.7% | |
| 7 | US$16m | 3.7% | |
| 8 | US$13m | 3.2% | |
| 9 | US$12m | 2.9% | |
| 10 | US$12m | 2.8% |
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
- 85number of duty-free countries (MFN)
- 15%highest: Algeria, Nauru, Israel
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 2.5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2007 | ||
| 4% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 6.5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2022 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 4% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2002 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 4% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 5% | 2022 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 3.2% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 8% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0.7%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 2.5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 8% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 4% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2020 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 · HS 2007 | ||
| 0.5%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 3% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 3.2% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 2% | 2023 | ||
| 0% | 2023 | ||
| 4% | 2023 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 4% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 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
- 56292 Mineral/chemical fertilizers containing the two fertilizing elements phosphorus & potassium.
- End use (BEC Rev. 5)
- Intermediate goods · BEC 111210
- CPC 2.1 product
- 34645 Fertilizers containing two nutrients: phosphorus and potassium
- ISIC Rev. 4 activity
- 2012 Manufacture of fertilizers and nitrogen compounds
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3105.60 | unchanged |
| 2012 | 3105.60 | unchanged |
| 2007 | 3105.60 | unchanged |
| 2002 | 3105.60 | unchanged |
| 1996 | 3105.60 | unchanged |
| 1992 | 3105.60 | 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)
Binding rulings for similar goods 2
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
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.
-
CELEX 32026R2163 · Source: eur-lex.europa.eu
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
Subheading 3105.60 is a single line in the UK Global Tariff, where the duty is 2%.
The EU Combined Nomenclature has one tariff line for subheading 3105.60; the duty is 3.2%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 2%; 174 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 (up 18% on the year before), at an average of £0.55 per kg; Netherlands supplied 51%, followed by China.
World trade in these goods reached US$426m in 2024, down 17.6% on 2023.
The Netherlands was the largest exporter with 22.9% of the total, ahead of Israel.
Questions and answers
What is the HS code for mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium?
Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium fall under HS subheading 3105.60, part of heading 3105, in section VI of the Harmonized System.
What is the import duty on mineral or chemical fertilisers containing the… in the UK?
Under the UK Global Tariff, imports under 3105.60 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on mineral or chemical fertilisers containing the… in the EU?
Under the EU Combined Nomenclature, imports under 3105.60 from countries without a preferential agreement are charged at 3.2%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most mineral or chemical fertilisers containing the…?
The Netherlands, with US$98m in 2024 (22.9% of world exports).
Which countries can export these goods to the UK duty-free?
174 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 2% 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 Netherlands (51%), China (22%) and Ireland (21%), out of total imports of £6.3m.