The table below lists the 2 tariff lines under HS 31052000. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 3105200010 | Mineral or chemical fertilizers (containing the three fertilizing elements nitrogen, phosphorus and potassium, out-quota) | 4% | 1% | 0% | 9% | 35% | More | |
| 3105200090 | Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium, out-of-quota | 50% | - | 0% | 9% | 35% | More |