HS 3102.10Fertilizers · United Kingdom

HS Code for Granular Urea - Import into United Kingdom

Duty and tax snapshot for importing fertilizers (HS 3102.10) into United Kingdom. Typical MFN duty ~0%, VAT 20% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

20%

Total taxes / CIF

20.0%

Worked landed-cost example

USD 90,000 FOB parcel of fertilizers (HS 3102.10) shipped to United Kingdom.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Import duty @ 0%USD 0

VAT @ 20%USD 19,800

Destination inlandUSD 1,800

Landed cost ≈ USD 120,600

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

Sample HS codes

Code	Description
3102.10	Urea, whether or not in aqueous solution

United Kingdom duty regime

UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit. Preferential rates under EU-UK Trade & Cooperation Agreement (TCA - 0% on originating goods), CPTPP (from 2024), and 70+ rolled-over FTAs. Anti-dumping duties applied by the Trade Remedies Authority.

Customs notes

· UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits.
· CDS (Customs Declaration Service) replaced CHIEF in 2023. All UK import/export declarations file via CDS with an EORI number.
· Customs value = CIF (Method 1: transaction value). Duty applied first, then 20% VAT on (CIF + duty).
· EU-UK TCA gives 0% duty on originating goods but strict origin rules apply. Suppliers' declarations and importer knowledge are the two evidence bases.

Frequently asked questions

What is the typical import duty on fertilizers (HS 3102.10) into United Kingdom?

United Kingdom applies an MFN duty of about 0% on HS chapter 3102.10 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 (UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of fertilizers in United Kingdom?

United Kingdom charges VAT at 20% on the CIF value plus duty. PVA available; VAT on CIF + duty

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

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 20% VAT brings total taxes to about USD 19,800 (~20.0% of CIF). Landed at buyer's warehouse ≈ USD 120,600.

Which HS code should I use for fertilizers in United Kingdom?

Start with the 6-digit international HS heading - for example 3102.10 (Urea, whether or not in aqueous solution). United Kingdom 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 United Kingdom?

Most importers into United Kingdom 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 VAT 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 United Kingdom customs need to clear HS 3102.10?

UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.