3105.90
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 310590- Other
Across 12 destination markets covered, HS 3105.90 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 5 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- Export duty
- 无
- Domestic VAT
- 无
- Consumption tax
- 无
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 | 3105.90.00 | Other | Free | 第二栏税率:Free | — |
INIndia | 31059010 | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | 5 | IGST:5 社会福利附加税:0 综合税负:10.25 | — |
IDIndonesia | 31059000 | - Other | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3105900000 | - Other | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3105.90.00 | - Other | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 31059000 | Other | 30.00 | — | |
VNVietnam | 31059000 | - Other | 5 | 优惠税率:0 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 310590000 | Other | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 3105901000 | Fertilisers containing nitrogen and potassium | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 31059000 | Other | Free | 0% ChAFTA | |
BRBrazil | 31059011 | Que contenha, em peso, 15 % ou menos de nitrogênio (azoto) e 15 % ou menos de óxido de potássio (K2O) | 0.0% | 工业产品税 (IPI):NT | — |
MXMexico | 31059001 | Nitrato sódico potásico. | — | — |
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.