英国 · 第 31· 61 条目
§31肥料
第 VI 类化学工业及其相关工业的产品 · 第 28–38 章（WCO HS）
本章品目（4 位 WCO 统一）
5 个品目
英国 税号（前 61 条）
本章共 61 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 3100000000 | Fertilisers | — | → |
| 3101000000 | 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 | 0.00 % | → |
| 3102101200 | In aqueous solution, containing at least 31,8 % but not exceeding 33,2 % by weight of urea | 6.00 % | → |
| 3102101500 | In aqueous solution, containing more than 33,2 % but not exceeding 55 % by weight of urea | 6.00 % | → |
| 3102101900 | Other | 6.00 % | → |
| 3102109000 | Other | 6.00 % | → |
| 3102210000 | Ammonium sulphate | 6.00 % | → |
| 3102290010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight | 6.50 % | → |
| 3102290090 | Other | 6.00 % | → |
| 3102301000 | In aqueous solution | 6.00 % | → |
| 3102309000 | Other | 6.50 % | → |
| 3102401000 | With a nitrogen content not exceeding 28 % by weight | 6.00 % | → |
| 3102409000 | With a nitrogen content exceeding 28 % by weight | 6.50 % | → |
| 3102500010 | Natural chilean sodium nitrate | 0.00 % | → |
| 3102500089 | Other | 6.00 % | → |
| 3102600010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight | 6.50 % | → |
| 3102600090 | Other | 6.00 % | → |
| 3102800000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 6.00 % | → |
| 3102900010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight | 6.50 % | → |
| 3102900090 | Other | 6.00 % | → |
| 3103110000 | Containing by weight 35 % or more of diphosphorus pentaoxide (p<sub>2</sub>o<sub>5</sub>) | 4.00 % | → |
| 3103190000 | Other | 4.00 % | → |
| 3103900000 | Other | 0.00 % | → |
| 3104201000 | With a potassium content evaluated as k<sub>2</sub>o, by weight, not exceeding 40 % on the dry anhydrous product | 0.00 % | → |
| 3104205000 | With a potassium content evaluated as k<sub>2</sub>o, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product | 0.00 % | → |
| 3104209000 | With a potassium content evaluated as k<sub>2</sub>o, by weight, exceeding 62 % on the dry anhydrous product | 0.00 % | → |
| 3104300000 | Potassium sulphate | 0.00 % | → |
| 3104900000 | Other | 0.00 % | → |
| 3105100010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content | 6.50 % | → |
| 3105100020 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p₂o₅ and/or a potassium content evaluated as k₂o of less than 3% by weight | 6.50 % | → |
| 3105100030 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> and/or a potassium content evaluated as k<sub>2</sub>o of 3% by weight or more but less than 6% by weight | 6.50 % | → |
| 3105100040 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> and/or a potassium content evaluated as k<sub>2</sub>o of 6% by weight or more but less than 9% by weight | 6.50 % | → |
| 3105100050 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> and/or a potassium content evaluated as k<sub>2</sub>o of 9% by weight or more but not exceeding 12% by weight | 6.50 % | → |
| 3105100090 | Other | 6.00 % | → |
| 3105201030 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>0<sub>5</sub> and a potassium content evaluated as k<sub>2</sub>o of less than 3% by weight | 6.50 % | → |
| 3105201040 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> and a potassium content evaluated as k<sub>2</sub>o of 3% by weight or more but less than 6% by weight | 6.50 % | → |
| 3105201050 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> and a potassium content evaluated as k<sub>2</sub>o of 6% by weight or more but less than 9% | 6.50 % | → |
| 3105201060 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> and a potassium content evaluated as k<sub>2</sub>o of 9% by weight or more but not exceeding 12% by weight<br> | 6.50 % | → |
| 3105201090 | Other | 6.00 % | → |
| 3105209000 | Other | 6.00 % | → |
| 3105300000 | Diammonium hydrogenorthophosphate (diammonium phosphate) | 6.00 % | → |
| 3105400000 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 6.00 % | → |
| 3105510010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> of less than 3% by weight<br> | 6.50 % | → |
| 3105510020 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> of 3% by weight or more but less than 6% by weight<br> | 6.50 % | → |
| 3105510030 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, <br>and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> of 6% by weight or more but less than 9% by weight | 6.50 % | → |
| 3105510040 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> of 9% by weight or more but not exceeding 10.40% by weight | 6.50 % | → |
| 3105510090 | Other | 6.00 % | → |
| 3105590010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> of less than 3% by weight<br> | 6.50 % | → |
| 3105590020 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p<sub>2</sub>o<sub>5</sub> of 3% by weight or more but less than 6% by weight<br> | 6.50 % | → |
| 3105590030 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p₂o₅ of 6% by weight or more but less than 9% by weight | 6.50 % | → |
| 3105590040 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as p₂o₅ of 9% by weight or more but not exceeding 10.40% by weight | 6.50 % | → |
| 3105590090 | Other | 6.00 % | → |
| 3105600000 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 2.00 % | → |
| 3105902010 | 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 | 0.00 % | → |
| 3105902030 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k<sub>2</sub>o of less than 3% by weight | 6.50 % | → |
| 3105902040 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k<sub>2</sub>o of 3% by weight or more but less than 6% by weight | 6.50 % | → |
| 3105902050 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k<sub>2</sub>o of 6% by weight or more but less than 9% by weight | 6.50 % | → |
| 3105902060 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a potassium content evaluated as k<sub>2</sub>o of 9% by weight or more but not exceeding 12% by weight | 6.50 % | → |
| 3105902090 | Other | 6.00 % | → |
| 3105908010 | 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 | 0.00 % | → |
| 3105908090 | Other | 2.00 % | → |