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Current tariff classification

Schedule 3 - Section VI

Section VI - Products of the chemical or allied industries

Chapter 31 - Fertilisers

Notes.

  1. This Chapter does not cover:
    1. Animal blood of 0511;
    2. Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or
    3. Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of 3824; optical elements of potassium chloride (9001).
  2. 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:
    1. Goods which answer to one or other of the descriptions given below:
      1. Sodium nitrate, whether or not pure;
      2. Ammonium nitrate, whether or not pure;
      3. Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
      4. Ammonium sulphate, whether or not pure;
      5. Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
      6. Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
      7. Calcium cyanamide, whether or not pure or treated with oil;
      8. Urea, whether or not pure.
    2. Fertilisers consisting of any of the goods described in (a) above mixed together.
    3. Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
    4. Liquid fertilisers consisting of the goods of subparagraph (a)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
  3. 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:
    1. Goods which answer to one or other of the descriptions given below:
      1. Basic slag;
      2. Natural phosphates of 2510, calcined or further heat-treated than for the removal of impurities;
      3. Superphosphates (single, double or triple);
      4. Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
    2. Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.
    3. Fertilisers consisting of any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
  4. 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:
    1. Goods which answer to one or other of the descriptions given below:
      1. Crude natural potassium salts (for example, carnallite, kainite and sylvite);
      2. Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
      3. Potassium sulphate, whether or not pure;
      4. Magnesium potassium sulphate, whether or not pure.
    2. Fertilisers consisting of any of the goods described in (a) above mixed together.
  5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in 3105.
  6. For the purposes of 3105, "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
3101
Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products
3102
Mineral or chemical fertilisers, nitrogenous
3103
Mineral or chemical fertilisers, phosphatic
3104
Mineral or chemical fertilisers, potassic
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3101.00.00 01 kgANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTSFree View TCOs for 3101.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3102MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS:
3102.10.00 - Urea, whether or not in aqueous solutionFree View TCOs for 3102.10.00
03 kgUrea, for fertilisers
04 kgUrea, technical grade
05 LDiesel exhaust fluid (DEF)
06 kgOther
3102.2- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
3102.21.00 03 kg-- Ammonium sulphateFree View TCOs for 3102.21.00
3102.29.00 04 kg-- OtherFree View TCOs for 3102.29.00
3102.30.00 05 kg - Ammonium nitrate, whether or not in aqueous solution
Free View TCOs for 3102.30.00
3102.40.00 06 kg - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substancesFree View TCOs for 3102.40.00
3102.50.00 29 kg - Sodium nitrateFree View TCOs for 3102.50.00
3102.60.00 09 kg - Double salts and mixtures of calcium nitrate and ammonium nitrateFree View TCOs for 3102.60.00
3102.80.00 11 kg - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solutionFree View TCOs for 3102.80.00
3102.90.00 14 kg - Other, including mixtures not specified in the foregoing subheadingsFree View TCOs for 3102.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3103MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC:
3103.1 - Superphosphates:
3103.11.00 15 kg -- Containing by weight 35% or more of diphosphorus pentaoxide (P2O5)Free View TCOs for 3103.11.00
3103.19.00 16 kg -- Other Free View TCOs for 3103.19.00
3103.90.00 19 kg - OtherFree View TCOs for 3103.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3104MINERAL OR CHEMICAL FERTILISERS, POTASSIC:
3104.20.00 17 kg - Potassium chlorideFree View TCOs for 3104.20.00
3104.30.00 18 kg - Potassium sulphateFree View TCOs for 3104.30.00
3104.90.00 31 kg - OtherFree View TCOs for 3104.90.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
3105MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 kg:
3105.10.00 20 kg- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kgFree View TCOs for 3105.10.00
3105.20.00 21 kg - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassiumFree View TCOs for 3105.20.00
3105.30.00 22 t- Diammonium hydrogenorthophosphate (diammonium phosphate)Free View TCOs for 3105.30.00
3105.40.00 23 t - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)Free View TCOs for 3105.40.00
3105.5- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
3105.51.00 24 kg-- Containing nitrates and phosphatesFree View TCOs for 3105.51.00
3105.59.00 25 kg-- OtherFree View TCOs for 3105.59.00
3105.60.00 26 kg - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassiumFree View TCOs for 3105.60.00
3105.90.00 29 kg- OtherFree View TCOs for 3105.90.00
Footnote

V.2

S Operative 1/4/22


# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with proposed section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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