Subheading · Chapter 31 · Heading 3105

3105.90

3105.90: Mineral or chemical fertilisers containing two or three: other

Other mixed fertilisers

Official description Other

3105.90 is the HS subheading for other mixed fertilisers, under heading 3105 in chapter 31.

What you pay

Importing into UK

Customs duty Free – 6.5% standard rate · across 8 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3105 90 00 00 Other
  2. 3105 90 20 00 With a nitrogen content exceeding 10% by weight on the dry anhydrous product
  3. 3105 90 20 10 Natural chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44%), of a total nitrogen content not exceeding 16.3% by weight on the dry anhydrous product Free
  4. 3105 90 20 30 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k2o of less than 3% by weight 6.5%
  5. 3105 90 20 40 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k2o of 3% by weight or more but less than 6% by weight 6.5%
  6. 3105 90 20 50 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k2o of 6% by weight or more but less than 9% by weight 6.5%
  7. 3105 90 20 60 Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k2o of 9% by weight or more but not exceeding 12% by weight 6.5%
  8. 3105 90 20 90 Other 6%
  9. 3105 90 80 00 Other
  10. 3105 90 80 10 Natural chilean potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44%), of a total nitrogen content not exceeding 16.3% by weight on the dry anhydrous product Free
  11. 3105 90 80 90 Other 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 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 8 lines
    Rates for named exporters (1)
    CompanyRate
    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 A52226.55 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 8 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 8 lines
    Rates for named exporters (1)
    CompanyRate
    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 A52225.73 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 8 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 8 lines
    Rates for named exporters (1)
    CompanyRate
    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 A52224.9 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 8 lines
  • Anti-dumping dutyDefinitive anti-dumping duty 24.08 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 8 lines
    Rates for named exporters (1)
    CompanyRate
    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 A52224.08 GBP / 1,000 kg
  • Anti-dumping dutyDefinitive anti-dumping duty 0% with D008, otherwise 34.66 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 8 lines
  • 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 schemeCountriesRate
standard rate (no agreement)—Free – 6.5%
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
DCTS Standard Indonesia Free – 3%
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£27.2m+32.3% · previous 12 months
Average import price£0.60 per kg
Jan 2024: £2mFeb 2024: £2.3mMar 2024: £1.5mApr 2024: £3.1mMay 2024: £3mJun 2024: £2.3mJul 2024: £1.6mAug 2024: £621kSept 2024: £697kOct 2024: £1.2mNov 2024: £722kDec 2024: £844kJan 2025: £652kFeb 2025: £1.5mMar 2025: £3mApr 2025: £6.2mMay 2025: £1.5mJun 2025: £968kJul 2025: £2.3mAug 2025: £1.1mSept 2025: £474kOct 2025: £3.7mNov 2025: £3.1mDec 2025: £757kJan 2026: £3.9mFeb 2026: £1.5mMar 2026: £1.6mApr 2026: £4.4mMay 2026: £2.9mJun 2026: £1.3mJul 2026: £682kAug 2026: £2.9m 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
Finland £14.1m 51.9% +106.1%
Spain £4.1m 15.2% +27.4%
United States £1.6m 6% -33.4%
Netherlands £1.2m 4.5% -7.4%
Ireland £1.1m 4.1% -13.9%
Australia £939k 3.4% -2.2%
Portugal £568k 2.1% +25.6%
Belgium £517k 1.9% +136.3%

Same subheading in other tariffs

World trade in 2024

3105.90 · US$3bn

Trade value (US$) no reported trade < US$1mUS$1m+US$16m+US$54m+> US$232m

Exports: 130
  1. Spain: US$345m
  2. China: US$256m
  3. Chile: US$250m
  4. Israel: US$232m
  5. United States: US$184m
  6. South Africa: US$144m
  7. Oman: US$94m
  8. Italy: US$88m
  9. Russia: US$85m
  10. Netherlands: US$84m
  11. United Kingdom: US$82m
  12. France: US$71m
  13. Poland: US$54m
  14. Belgium: US$48m
  15. Germany: US$45m
  16. Jordan: US$39m
  17. Norway: US$39m
  18. Canada: US$37m
  19. Saudi Arabia: US$36m
  20. Mexico: US$33m
  21. Vietnam: US$31m
  22. Thailand: US$29m
  23. Brazil: US$26m
  24. Malaysia: US$24m
  25. Guatemala: US$24m
  26. Kenya: US$22m
  27. Australia: US$21m
  28. Türkiye: US$20m
  29. Costa Rica: US$20m
  30. Colombia: US$20m
  31. Qatar: US$19m
  32. Finland: US$16m
  33. Lithuania: US$14m
  34. Egypt: US$11m
  35. India: US$9m
  36. Portugal: US$9m
  37. Greece: US$7m
  38. Brunei: US$7m
  39. Austria: US$7m
  40. Czechia: US$7m
  41. Switzerland: US$7m
  42. Ireland: US$7m
  43. United Arab Emirates: US$6m
  44. South Korea: US$6m
  45. Morocco: US$6m
  46. Japan: US$6m
  47. Tanzania: US$5m
  48. Mozambique: US$5m
  49. Serbia: US$5m
  50. Bulgaria: US$5m
  51. Denmark: US$4m
  52. Peru: US$4m
  53. Estonia: US$3m
  54. Romania: US$3m
  55. Sweden: US$3m
  56. Hungary: US$3m
  57. Taiwan: US$2m
  58. Indonesia: US$2m
  59. New Zealand: US$2m
  60. Argentina: US$2m

Top exporters

RankCountryValueShare
1 Spain US$345m 12.8%
2 China US$256m 9.5%
3 Chile US$250m 9.3%
4 Israel US$232m 8.6%
5 United States US$184m 6.8%
6 South Africa US$144m 5.4%
7 Oman US$94m 3.5%
8 Italy US$88m 3.3%
9 Russia US$85m 3.2%
10 Netherlands US$84m 3.1%

Top importers

RankCountryValueShare
1 Myanmar (Burma) US$186m 6.9%
2 Mexico US$180m 6.7%
3 United States US$160m 5.9%
4 Brazil US$125m 4.6%
5 Zambia US$120m 4.5%
6 Ecuador US$83m 3.1%
7 Egypt US$81m 3%
8 Vietnam US$77m 2.9%
9 India US$74m 2.7%
10 Australia US$59m 2.2%

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
  • 88number of duty-free countries (MFN)
  • 15%highest: Algeria, Guatemala, Nauru

165

Importing countryMFN dutylines from – todata 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 1.3% 0% – 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 0% 2022
Botswana 0% 2023
Brazil 1.3% 0% – 4% 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 0% 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 0% 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) 4.8% 3.2% – 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 15% 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 8% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 2.5% 0% – 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% 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 8% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 1.3% 0% – 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% 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 4.8% 3.2% – 6.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5.5% 5% – 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 4.3% 0% – 6.5% 2023
United States 0% 2023
Uruguay 1.3% 0% – 4% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 1.3% 0% – 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. · 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
56299 Other fertilizers
End use (BEC Rev. 5)
Intermediate goods · BEC 111210
CPC 2.1 product
34649 Other mineral or chemical fertilizers containing at least two nutrients (nitrogen, phosphate, potash), n.e.c.
ISIC Rev. 4 activity
2012 Manufacture of fertilizers and nitrogen compounds

Earlier HS editions

HSCode
20173105.90unchanged
20123105.90unchanged
20073105.90unchanged
20023105.90unchanged
19963105.90unchanged
19923105.90unchanged

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 3

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.

  • N329202 U.S. CBP 1 December 2022 · 3105.90.00.50

    The tariff classification of Agroxilato-K fertilizer from Spain

  • N329196 U.S. CBP 21 November 2022 · 3105.90.00.50

    The tariff classification of AGROPOTASION fertilizer from Spain

  • N325291 U.S. CBP 28 April 2022 · 3105.90.00.50

    The tariff classification of potassium nitrate, magnesium sulfate heptahydrate, ammonium dihydrogenorthophosphate, potassium dihydrogenorthophosphate, and potassium sulfate from Japan

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.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  3. GB Anti-dumping

    Measure Type 552 – Definitive Anti-Dumping measure on Ammonium Nitrate from Russia to the 17 December 2030. Stop Press - 22 January 2026

    Trade Tariff news 4288 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 3105.90 into 8 tariff lines; the duty is between 0% and 6.5% (average 4.3%). 2 of them are duty-free.

In the EU Combined Nomenclature, subheading 3105.90 covers 2 tariff lines and the duty is between 3.2% and 6.5%.

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 – 6.5%.

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

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).

Imports of other mixed fertilisers into the UK came to £27.2m between September 2025 and August 2026 (up 32% on the year before); Finland supplied 52%, followed by Spain.

In 2024, countries exported other mixed fertilisers worth US$3bn (−0.1% year on year).

The largest exporter was Spain (US$345m), followed by China.

Questions and answers

What is the HS code for mineral or chemical fertilisers containing two or three: other?

Mineral or chemical fertilisers containing two or three: other fall under HS subheading 3105.90, part of heading 3105, in section VI of the Harmonized System.

What is the import duty on mineral or chemical fertilisers containing two or… in the UK?

Under the UK Global Tariff, imports under 3105.90 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on mineral or chemical fertilisers containing two or… in the EU?

Under the EU Combined Nomenclature, imports under 3105.90 from countries without a preferential agreement are charged at 3.2% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most mineral or chemical fertilisers containing two or…?

Spain, with US$345m in 2024 (12.8% of world exports).

Which countries can export other mixed fertilisers 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 – 6.5% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other mixed fertilisers?

The UK charges additional duty of 35% on goods from Belarus and Russia. 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 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 other mixed fertilisers from?

In the 12 months to August 2026, the largest suppliers were Finland (52%), Spain (15%) and United States (6%), out of total imports of £27.2m.

Download as CSV Follow changes (RSS)