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HS 2503Fertilizers

HS Code for Sulphur (HS 2503)

Elemental sulphur is a by-product of oil refining (H2S removal) and natural gas sweetening. Trade is ~35 million MT/yr, primarily as feed for sulphuric acid > phosphate fertilizer (DAP/MAP). Middle East (Qatar, UAE, Saudi Arabia) and Canada dominate exports.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
2503.00Sulphur of all kinds, other than sublimed, precipitated, or colloidal
2802.00Sulphur sublimed or precipitated
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
Morocco (OCP)
0%
Largest importer for OCP phosphate fertilizer production.
China
0%
Plus VAT 13%; second-largest importer.
India (BCD)
0%
European Union
0%

Worked landed-cost example

60,000 MT granular sulphur, FOB Ruwais USD 105/MT, CFR Casablanca (OCP)

FOBUSD 6,300,000
FreightUSD 750,000
CFRUSD 7,050,000
Morocco dutyUSD 0
Landed ≈ USD 7.05m. Sulphur is captive to phosphate fertilizer economics - prices fell 80% from 2022 highs.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · IMSBC Code Group A (granular sulphur may liquefy) - moisture certificate essential.
  • · IMDG Class 4.1 for molten sulphur transport.
  • · Argus FOB Middle East / CFR North Africa benchmarks.
Top exporting countries
  • · UAE
  • · Qatar
  • · Saudi Arabia
  • · Canada
  • · Russia (partly sanctioned)

Frequently asked questions

Molten vs granular?

Molten sulphur is shipped in insulated stainless-steel tankers (Vitol has fleet) to nearby users - saves melting cost at destination. Granular is standard for long-haul; needs remelting at consumer plant. Molten commands USD 20-40/MT premium but geographically limited market.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for fertilizers.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into United Arab Emirates →
VAT · 5% standard
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Saudi Arabia →
VAT · 15% standard (from July 2020)
Import into United States →
No federal VAT / GST · 0% federal

Fertilizers landed-cost pages: every destination market

Jump straight to the fertilizers import guide for any of the destination markets we cover.

Related commodity guides

HS 3102.10Fertilizers
HS Code for Urea (HS 3102.10) →
HS 3102.80Fertilizers
HS Code for UAN Solutions (HS 3102.80) →
HS 3102.10Fertilizers
HS Code for Granular Urea (HS 3102.10) →
HS 3105.30Fertilizers
HS Code for DAP - Di-Ammonium Phosphate (HS 3105.30) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

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