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Views: 0 Author: Site Editor Publish Time: 2026-06-08 Origin: Site
The Harmonized System HS code for NPK compound fertilizer determines applicable import duties, trade restrictions, and documentation requirements. Correct classification prevents customs delays and financial penalties. Hebei Wangdalei Trading Co., LTD processes NPK shipments using the appropriate HS codes for each product type. This article explains the primary HS code, country‑specific extensions, and documentation required for NPK compound fertilizer shipments.
Under the Harmonized System, mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus, and potassium are classified under heading 3105. The six‑digit subheading for NPK compounds is 3105.20.
This code covers two types of products:
Chemically produced NPK compounds where the nutrients are combined through granulation or slurry processes. Each granule contains the same NPK ratio.
Physical blends of nitrogen, phosphate, and potash fertilizers, provided they are mixed and put up as a fertilizer product either in packages or in bulk.
The code does not apply to single‑nutrient fertilizers such as urea or MOP, which have separate HS headings.
Correct classification requires distinguishing NPK from related fertilizer products:
NP compound fertilizers containing only nitrogen and phosphorus without potassium are classified under HS code 3105.30. Examples include DAP with 18-46-0 and MAP with 11-52-0.
NK compound fertilizers containing only nitrogen and potassium without phosphorus are classified under HS code 3105.40. An example is 13-0-45.
PK compound fertilizers containing only phosphorus and potassium without nitrogen are classified under HS code 3105.60. An example is 0-20-30.
Urea with 46-0-0 is classified under HS code 3102.10.
Ammonium sulfate with 21-0-0 is classified under HS code 3102.21.
Potassium chloride with 0-0-60 is classified under HS code 3104.20.
If an NPK product contains added organic matter above 20 percent, it may shift to HS code 3101.00 for animal or vegetable fertilizers.
Many countries add extra digits beyond the six‑digit HS code for statistical or tariff purposes.
China uses 31052000 for NPK compound fertilizers. The most favored nation duty rate is 4 percent. Under free trade agreements, the rate may be reduced to 0 percent with a valid certificate of origin.
The United States uses 3105.20.0000. The most favored nation duty rate is 0 percent for NPK compound fertilizers. However, additional tariffs such as Section 301 duties may apply depending on current trade policy.
The European Union uses 31052010 for NPK with more than 10 percent nitrogen on dry product, and 31052090 for other NPK products. The most favored nation duty rate is 6.5 percent for both subheadings.
India uses 31052000. The basic customs duty is 5 percent. An additional 18 percent goods and services tax applies. The effective total tax is approximately 23 percent.
Brazil uses 3105.20.00 under the MERCOSUR common nomenclature. The common external tariff is 7.2 percent.
Vietnam uses 31052000. The most favored nation duty rate is 5 percent. Under the ASEAN‑China Free Trade Agreement with a valid Form E certificate of origin, the duty rate is 0 percent.
Based on World Trade Organization most favored nation tariff data for NPK compound fertilizer under HS code 3105.20:
Japan applies 0 percent duty on NPK compound fertilizer imports.
South Korea applies 0 percent duty.
Australia applies 0 percent duty.
Canada applies 0 percent duty.
Russia applies 5 percent duty. Members of the Eurasian Economic Union including Belarus, Kazakhstan, and Armenia receive 0 percent.
Turkey applies 6.25 percent duty.
Indonesia applies 5 percent duty. Under the ASEAN‑China Free Trade Agreement with Form E, the duty is 0 percent.
Thailand applies 5 percent duty. Under ASEAN‑China FTA with Form E, the duty is 0 percent.
Philippines applies 3 percent duty. Under ASEAN‑China FTA with Form E, the duty is 0 percent.
Egypt applies 2 percent duty.
Nigeria applies 20 percent duty to protect local fertilizer production.
Buyers should verify current duty rates with their local customs authority before finalizing prices, as rates change with trade policy updates.
To clear customs under HS code 3105.20, exporters must provide the following documents:
Commercial invoice. Must state NPK compound fertilizer and the exact NPK ratio such as 15-15-15 or 20-20-20. Also show net weight, gross weight, number of packages, and the HS code at six digits.
Packing list. Details the bag type, bag weight per bag, pallet count, container numbers, and seal numbers.
Bill of lading. The HS code 3105.20 must appear on the bill of lading. For L/C shipments, the bill of lading must be clean with no clauses indicating damage.
Certificate of origin. Required to claim preferential duty rates under free trade agreements. Form E is used for ASEAN countries. Form F is used for Chile and Peru. Form I is used for Switzerland and Iceland. Form A is used for Generalized System of Preferences beneficiaries.
Quality certificate. Shows the batch analysis results for N, P₂O₅, K₂O, moisture, and granule size. The certificate should be dated and signed by the manufacturer or an independent inspector.
Material safety data sheet. Required for sea transport and for customs clearance in some countries. Most NPK compound fertilizers are classified as non‑hazardous.
Phytosanitary certificate. Required by some countries such as Australia and New Zealand if the NPK contains any organic component. Mineral NPK generally does not require this certificate.
Hebei Wangdalei Trading Co., LTD provides all of these documents for every NPK compound fertilizer shipment.
Three common misclassification errors occur with NPK compound fertilizer.
Declaring a physical blend as a single nutrient. Some exporters declare blends as urea or MOP to avoid higher NPK duties. Customs laboratories test for nitrogen, phosphorus, and potassium content. If all three are present, the shipment is reclassified under 3105.20. Penalties include fines up to three times the duty evaded.
Misclassifying water‑soluble NPK. Water‑soluble NPK for fertigation remains under 3105.20 unless it contains organic chelating agents above a certain percentage. In the European Union, if more than 20 percent of nitrogen comes from organic sources, the product shifts to HS code 3101.00.
Incorrectly applying a preferential rate without certificate of origin. To claim 0 percent duty under a free trade agreement, a valid certificate of origin must accompany the shipment. Without it, the most favored nation duty applies, plus possible penalties.
Exporters and importers can determine the correct HS code by following these steps:
Obtain the product laboratory certificate showing N, P₂O₅, and K₂O percentages on a dry weight basis.
Check the World Customs Organization Harmonized System explanatory notes for Chapter 31. Note 6 states that heading 3105 includes fertilizers consisting of a mixture of two or more of the fertilizing elements N, P, and K.
Consult the destination country tariff schedule. Many countries provide online searchable databases.
Request a binding ruling from the destination country customs authority if the annual import volume exceeds 1,000 tons. A binding ruling provides legal certainty for up to three years.
Hebei Wangdalei Trading Co., LTD provides HS code verification for all shipments and can assist buyers in applying for binding rulings.
The correct HS code for NPK compound fertilizer is 3105.20 at the six‑digit level. Country‑specific extensions vary. Import duties range from 0 percent in Japan and South Korea to 20 percent in Nigeria. Documentation requirements include commercial invoice, bill of lading, certificate of origin, and quality certificate. Hebei Wangdalei Trading Co., LTD provides correct HS code classification and complete documentation for all NPK compound fertilizer shipments.
