HS 3104.20Fertilizers · Singapore

HS Code for Muriate of Potash / MOP - Import into Singapore

Duty and tax snapshot for importing fertilizers (HS 3104.20) into Singapore. Typical MFN duty ~0%, GST 9% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

GST

Total taxes / CIF

9.0%

Worked landed-cost example

USD 90,000 FOB parcel of fertilizers (HS 3104.20) shipped to Singapore.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

GST @ 9%USD 8,910

Destination inlandUSD 1,800

Landed cost ≈ USD 109,710

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3104.20	Potassium chloride
3104.30	Potassium sulphate (SOP)
3104.90	Other potassic fertilisers

Singapore duty regime

Free port - duty is zero on almost all goods. Excise duty applies only to intoxicating liquors, tobacco, motor vehicles and petroleum. Preferential origin still matters for onward FTA usage (27 FTAs including CPTPP, RCEP, EU-Singapore, US-Singapore).

Customs notes

· Singapore Customs classifies goods under the ASEAN Harmonised Tariff Nomenclature (AHTN) - an 8-digit code aligned to the WCO HS at 6 digits.
· Every import requires a TradeNet permit before goods are cleared - even zero-duty items. Non-controlled goods clear in minutes; controlled goods (food, chemicals, medical devices) need agency approval.
· Customs value follows WTO transaction value. GST is charged on CIF + duty + insurance where applicable. Transhipment (goods staying within FTZ) is not subject to GST or duty.
· For onward FTA use, a preferential Certificate of Origin (Form D for ASEAN, Form E for ASEAN-China, RCEP CoO for RCEP) must be obtained via Singapore Customs.

Frequently asked questions

What is the typical import duty on fertilizers (HS 3104.20) into Singapore?

Singapore applies an MFN duty of about 0% on HS chapter 3104.20 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Free port - duty is zero on almost all goods) may reduce this to 0% for qualifying origins.

How is GST calculated on imports of fertilizers in Singapore?

Singapore charges GST at 9% on the CIF value plus duty. Most goods duty-free; 9% GST on CIF + duty

What is the landed cost of a USD 90,000 FOB shipment of fertilizers into Singapore?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 0% duty and 9% GST brings total taxes to about USD 8,910 (~9.0% of CIF). Landed at buyer's warehouse ≈ USD 109,710.

Which HS code should I use for fertilizers in Singapore?

Start with the 6-digit international HS heading - for example 3104.20 (Potassium chloride). Singapore customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping fertilizers to Singapore?

Most importers into Singapore prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and GST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Singapore customs need to clear HS 3104.20?

Singapore Customs classifies goods under the ASEAN Harmonised Tariff Nomenclature (AHTN) - an 8-digit code aligned to the WCO HS at 6 digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.