Sourcing superphosphate fertilisers from China
Superphosphates from China pay 4% UK duty, whether triple superphosphate with 35% or more diphosphorus pentaoxide or other grades, and other phosphatic fertilisers pay 0%, under heading 3103, with no anti-dumping duty. Heading 3103 is not in the UK CBAM fertiliser list. Buyers check P2O5 content and water solubility, cadmium, moisture, granule size and bag strength.
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4% on superphosphates, 0% on others
Read from the UK Trade Tariff on 28 September 2026, heading 3103 covers mineral or chemical phosphatic fertilisers, split into superphosphates with 35% or more diphosphorus pentaoxide, other superphosphates, and other. Superphosphates carried 4% and other phosphatic fertilisers 0% on goods from China, with no anti-dumping measure.
The UK CBAM fertiliser sector lists headings 3102 and 3105 and some chemicals, not 3103; compound NPK, DAP and MAP fertilisers are heading 3105 and covered in our NPK, DAP and MAP guide. A product sold as a fertiliser in the UK must meet the fertiliser rules for its labelling and declared nutrient content, so ask for analysis that supports the declared nutrient figures before you label it.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Superphosphates, 35% or more diphosphorus pentaoxide | 3103 11 00 00 | 4% | None |
| Other superphosphates | 3103 19 00 00 | 4% | None |
| Other phosphatic fertilisers | 3103 90 00 00 | 0% | None |
Specifying phosphatic fertiliser
Specify total and water-soluble P2O5, free acid, cadmium and other heavy metals, moisture, granule size range, crushing strength, and packing in 25kg or 1 tonne bags. Ask for an analysis per lot from an independent laboratory.
Worked duty example
Illustrative example, not a quote: 500 tonnes of triple superphosphate under 3103 11 00 00, invoiced at £150,000 free on board, with £20,000 of freight and insurance to the UK. The customs value is £170,000. Duty at 4% is £6,800. Import VAT at 20% is charged on the customs value plus duty, £176,800, so it is £35,360. Import taxes total £42,160; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £6,800 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Analysis: check P2O5 and water solubility.
Granules: check size, dust and caking.
Bags: check strength, liners and markings. See our quality inspection guide.
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What goes wrong
Phosphate fertiliser orders fail on nutrient content and handling. Water-soluble P2O5 is below the label, granules break down into dust, and bags split in transit.
Cambridge China Bridge sources materials for UK manufacturers with documents agreed before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on triple superphosphate from China?
Read from the UK Trade Tariff on 28 September 2026, superphosphate with 35% or more P2O5 under 3103 11 00 00 carried 4% from China.
Is superphosphate covered by UK CBAM?
No. Heading 3103 is not in the CBAM fertiliser list, which covers 3102 and 3105 among others.
Which code covers DAP and MAP?
Diammonium and monoammonium phosphate are heading 3105.
What should I check on superphosphate?
Total and water-soluble P2O5, cadmium, moisture, granule size and bags.