A New Era in Fertilizer Imports: Customs Duties Revised

A New Era in Fertilizer Imports: Customs Duties Revised
Amendment to the Import Regime Decree: Chapter 31 (Fertilizers) – HS Codes 3102 & 3105
Customs duty rates have been revised for the following HS code positions:

▸ 3102.21, 3102.30, 3102.40 → Ammonium nitrate and derivatives
▸ 3105.20, 3105.30, 3105.51, 3105.59 → NPK and compound mineral fertilizers

Summary of changes:
— Column 2 (general countries): 0% → 6.5%
— GSP Columns 5 & 6: 0% → 3% or 6.5%
— GSP Column 7: revised to 6.5%
— Columns 1 & 3–4: unchanged, remains at 0%
Practical implications:
→ Imports from countries outside the EU, US, and GSP framework will see a direct increase in customs costs.
→ The interplay between supplier country and tariff position is now the primary cost driver — origin optimization has become a strategic necessity.
→ A supply chain review should be a priority for importers of nitrogen-based fertilizers and producers of NPK compound formulations.
→ For product groups with limited domestic production capacity, cost pass-through to end prices appears unavoidable.
⚠️ Important Note: Footnote (1) referenced in the table is defined in the annex of Import Regime Decree No. 3350 and may impose additional conditions or application restrictions. Importers are strongly advised to verify this footnote in the original decree prior to making sourcing decisions.