Sourcing ammonium sulphate nitrate from China

Duty on sulphate–nitrate fertiliser

Read from the UK Trade Tariff on 3 October 2026, heading 3102 covers mineral or chemical nitrogenous fertilisers. Ammonium sulphate nitrate belongs in the double salts and mixtures of ammonium sulphate and ammonium nitrate: 3102 29 00 90 carries 6% duty from China; solid fertilisers exceeding 80% ammonium nitrate fall under 3102 29 00 10 at 6.50%. The table also shows the separate ingredients for comparison.

Neither sulphate–nitrate line has an anti-dumping or countervailing measure or a suspension in the supplied tariff record. The higher-rate line carries the ammonium nitrate import control. Relevant high-nitrogen material needs detonation resistance certification before import and supply. Obtain a certificate covering each production batch, and have your customs broker confirm applicability, notification, arrival timing and record-keeping before shipping from China.

Confirm the commodity code using the full composition and physical form, rather than the supplier’s trade name. For the wider heading and the separate sulphate ingredient, see ammonium sulphate fertiliser.

Specify nitrogen sources and sulphur

State whether you are buying a double salt or a physical blend. Specify total nitrogen, ammoniacal nitrogen, nitrate nitrogen, sulphur and ammonium nitrate content separately. Request the nitrogen contribution from ammonium nitrate, not just total nitrogen. Agree moisture, granule size distribution, crushing strength, fines and anti-caking treatment, with bag liners and closure suitable for keeping the material dry.

Confirm with Trading Standards the type and nutrient declarations required for fertilisers sold in Great Britain, including whether the Fertilisers Regulations 1991 apply to your product. Settle the label before production. Check UK REACH coverage for the identified substances: registration applies at or above 1 tonne per year, including constituent substances in imported mixtures. Establish the chemical identity before deciding whether the product is a substance or a formulation.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 tonnes of bagged ammonium sulphate nitrate fertiliser under 3102 29 00 90, 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

Composition: independently sample the production lot and compare nitrogen forms, sulphur and ammonium nitrate content with the contract and bag declaration.

Granules: check moisture, size distribution, crushing strength, dust and caking against the agreed specification; examine a physical blend for segregation.

Bags: inspect liners, seams, closures, net weights and batch identification before loading, then check for wet bags and hardened material on arrival.

Documents: match the analysis and any required detonation resistance certificate to the actual production batch. Compare the goods, packing list and labels before release; use the quality inspection guide to brief the inspector.

What goes wrong

A supplier’s total nitrogen figure can conceal a different balance of nitrate and ammoniacal nitrogen or less sulphur than ordered. A physical blend may segregate, while soft granules create dust and damp bags leave hard lumps. A satisfactory hand-picked sample does not establish the condition of the shipment.

Paperwork can fail when the certificate covers a different production batch or the declared ammonium nitrate content does not match the analysis. Verify the composition and documents before dispatch, and isolate wet, damaged or mismatched stock on arrival while investigating.

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.