3105.20
Chapter 31Fertilisers
Heading 3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phos-phorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Subheading 310520Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
Across 12 destination markets covered, HS 3105.20 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 4 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 75%
- Domestic VAT
- 13%
- Consumption tax
- 0%
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3105.20.00.00 | Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium | Free | 第二栏税率:Free | — |
INIndia | 31052000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 5 | IGST:5 社会福利附加税:0 综合税负:10.25 | — |
IDIndonesia | 31052000 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3105200000 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3105.20.00 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 31052000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 30.00 | — | |
VNVietnam | 31052000 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 9 | 优惠税率:6 增值税:5/8/10 | 4% ACFTA / RCEP · Form E |
JPJapan | 310520000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 3105200000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 31052000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | Free | 0% ChAFTA | |
BRBrazil | 31052000 | Adubos (fertilizantes) minerais ou químicos, que contenham os três elementos fertilizantes: nitrogênio (azoto), fósforo e potássio | 5.4% | 工业产品税 (IPI):NT | — |
MXMexico | 31052001 | Abonos minerales o químicos con los tres elementos fertilizantes: nitrógeno, fósforo y potasio. | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.