Sourcing ammonium sulphate from China

6% duty on ammonium sulphate fertiliser

Read from the UK Trade Tariff on 7 November 2026, ammonium sulphate under 3102 21 00 00 carried 6% duty for goods from China. Heading 3102 covers mineral or chemical nitrogenous fertilisers. The supplied facts show no anti-dumping or countervailing duty, suspension or attached import control for this ammonium sulphate line.

The table shows different forms and packing of ammonium sulphate under the same tariff line. Mixtures with ammonium nitrate have separate lines and can carry different duties and controls. See the wider nitrogen fertiliser guide.

Confirm the commodity code using the composition, nutrient analysis and pack size. Fertilisers in packages of 10 kg or less fall under a different heading, as explained in the site's published fertiliser guidance.

Specify nutrients, free acid and physical form

State whether you need crystals or granules, the intended blending or spreading use, and the agreed nitrogen and sulphur contents. Set contract limits for moisture and free acid, acceptable colour, particle size distribution and, for granules, crushing strength. Ask the factory to identify any anti-caking coating and agree lined bags or dry bulk handling.

For sale in Great Britain, confirm the applicable fertiliser rules and required type and nutrient declarations with the relevant authority, using the site's published guide to prepare your questions. Settle the label against the analysis before printing. If you have not previously imported this substance, consider whether UK REACH registration is required.

Confirm with HMRC or your customs broker whether ammonium sulphate falls within the UK carbon border adjustment mechanism and when any obligations would apply to your planned imports. Ask the supplier for emissions data when planning orders that may be affected.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 tonnes of granular ammonium sulphate fertiliser under 3102 21 00 00, invoiced at £9,000 free on board, with £2,500 of freight and insurance to the UK. The customs value is £11,500. Duty at 6% is £690. Import VAT at 20% is charged on the customs value plus duty, £12,190, so it is £2,438. Import taxes total £3,128; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £690 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Sampling: arrange independent sampling across the shipment and retain identifiable samples for comparison with the factory's analysis.

Analysis: check nitrogen, sulphur, moisture and free acid against the agreed specification; compare colour with the approved sample.

Physical quality: sieve the sample for particle size distribution, check dust and caking, and test granular material for crushing strength.

Packing and arrival: check liners, seams, labels and batch identity before loading; on arrival record wet bags, hard lumps, leakage and damaged packaging.

What goes wrong

Excess moisture turns a free-flowing product into hard lumps. Granules break into dust during handling, free acid exceeds the contract limit, or colour varies between batches. A supplier's selected sample can hide these problems, so compare independently drawn shipment samples with the agreed specification.

Missing nutrient declarations create a separate selling problem even when the material passes the contract tests. Agree the analysis, labels and packing before shipment, then check the delivered lot before releasing it to customers. Use the quality inspection guide to plan the checks.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.