What documents are required to import HS 31039000 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 31039000 into China?

Use CIF (goods + freight + insurance) × 4% = import duty. Then add VAT 9% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter31Fertilisers
Heading3103Mineral or chemical fertilisers, phosphatic
Subheading310390Other
National31039000其他矿物磷肥或化学磷肥

31039000

ACTIVE

What is the China import tariff for HS 31039000 (其他矿物磷肥或化学磷肥)?

Quick answer: China MFN rate for HS 31039000 is 4%, plus VAT 9%.

"Other"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"其他矿物磷肥或化学磷肥"

HS code 3103900000 (Chapter 31 "Fertilisers"; Heading 3103 "Mineral or chemical fertilisers, phosphatic"; Subheading 310390 "Other") under the China tariff schedule classifies "其他矿物磷肥或化学磷肥". China customs apply MFN rate of 4%, General rate 11%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	4%	Official tariff schedule
普通税率 General rate	11%	Official tariff schedule
进口暂定税率 Import provisional	1%	Official tariff schedule
增值税率 VAT	9%	Official tariff schedule
消费税率 Consumption tax	无	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	0%	Official tariff schedule