Section Text
FERTILISERS
NOTES
1. This Chapter does not cover:
(a) animal blood of heading 0511;
(b) separate chemically defined compounds [other than those answering to the descriptions in Note 2(A), 3(A), 4(A) or 5 below]; or
(c) cultured potassium chloride crystals (other than optical elements weighing not less than 2.5 g. each, of heading 3824); optical elements of potassium chloride (heading 9001).
2. Heading 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(A) goods which answer to one or other of the descriptions given below:
(i) sodium nitrate, whether or not pure;
(ii) ammonium nitrate, whether or not pure;
(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) ammonium sulphate, whether or not pure;
(v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) calcium cyanamide, whether or not pure or treated with oil; (viii) urea, whether or not pure;
(B) fertilisers consisting of any of the goods described in (A) above mixed together;
(C) fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances;
(D) liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
3. Heading 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(A) goods which answer to one or other of the descriptions given below:
(i) basic slag;
(ii) natural phosphates of heading 2510, calcined or further heat-treated than for the removal of impurities;
(iii) superphosphates (single, double or triple);
(iv) calcium hydrogenorthophosphate containing not less than 0.2 per cent, by weight of flourine calculated on the dry anhydrous product;
(B) fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the flourine content limit;
(C) fertilisers consisting of any of the goods described in (A) or (5) above, but with no account being taken of the flourine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4. Heading 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105:
(A) goods which answer to one or other of the descriptions given below:
(i) crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) potassium chloride, whether or not pure, except as provided in Note 1(C) above;
(iii) potassium sulphate, whether or not pure;
(iv) magnesium potassium sulphate, whether or not pure;
(B) fertilisers consisting of any of the goods described in (A) above mixed together.
5. Ammonium dihydrogen orthophosphate (monoammonium phosphate) and diammonium hydrogen orthophosphate (diammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105.
6. For the purposes of heading 3105, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
| Tariff Item | Description of goods | Unit | Rate of duty | |||
| Standard | Preferential Areas | |||||
| (1) | (2) | (3) | (4) | (5) | ||
| 3101 | 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 | |||||
| 310100 | - 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 : | |||||
| 31010010 | --- Guano | kg. | 30% | - | ||
| --- Other : | ||||||
| 31010091 | ---- Animal dung | kg. | 30% | - | ||
| 31010092 | ---- Animal excreta | kg. | 30% | - | ||
| 31010099 | ---- Other | kg. | 30% | - | ||
| 3102 | mineral or chemical fertilisers, nitrogenous | |||||
| 31021000 | - Urea, whether or not in aqueous solution | kg. | 30% | - | ||
| - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | ||||||
| 31022100 | -- Ammonium sulphate | kg. | 5% | - | ||
| 310229 | -- Other : | |||||
| 31022910 | --- Ammonium sulphonitrate | kg. | 30% | - | ||
| 31022990 | --- Other | kg. | 30% | - | ||
| 31023000 | - Ammonium nitrate, whether or not in aqueous solution | kg. | 30% | - | ||
| 31024000 | - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | kg. | 30% | |||
| 31025000 | - Sodium nitrate | kg. | Free | - | ||
| 31026000 | - Double salts and mixtures of calcium nitrate and ammonium nitrate | kg. | 30% | - | ||
| 31027000 | - Calcium cyanamide | kg. | 30% | - | ||
| 31028000, | - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | kg. | 30% | - | ||
| 310290 | - Other, including mixtures not specified in the foregoing sub-headings : | |||||
| 31029010 | --- Double salts or mixtures of calcium nitrate and magnesium nitrate | kg. | 30% | - | ||
| 31029090 | --- Other | kg. | 30% | - | ||
| 3103 | mineral or chemical fertilisers, phosphatic | |||||
| 31031000 | - Superphosphates | kg. | 30% | - | ||
| 31032000 | Basic slag | kg. | 30% | - | ||
| 31039000 | - Other | kg. | 30% | - | ||
| 3104 | mineral or chemical fertilisers, potassic | |||||
| 31041000 | - Carnallite, sylvite and other crude natural potassium salts | kg. | 30% | - | ||
| 31042000 | - Potassium chloride | kg. | 30% | - | ||
| 31043000 | - Potassium sulphate | kg. | 5% | - | ||
| 31049000 | - Other | kg. | 30% | - | ||
| 3105 | mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; OTHER fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | |||||
| 31051000 | - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | kg. | 30% | |||
| 31052000 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | kg, | 5% | |||
| 31053000 | - Diammonium hydrogen ortho phosphate (diammonium phosphate) | kg. | 5% | - | ||
| 31054000 | - Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | kg. | 5% | |||
| - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : | ||||||
| 31055100 | -- Containing nitrates and phosphates | kg. | 5% | - | ||
| 31055900 | -- Other | kg. | 5% | - | ||
| 31056000 | - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | kg. | 5% | - | ||
| 310590 | - Other : | |||||
| 31059010 | --- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | kg. | 5% | |||
| 31059090 | --- Other | kg. | 5% | - | ||