Sourcing urea phosphate fertiliser from China

6% duty across the selected fertiliser lines

Read from the UK Trade Tariff on 1 October 2026, heading 3105 covers compound mineral or chemical fertilisers, other fertilisers and small-pack fertilisers. For urea phosphate containing nitrogen and phosphorus, 3105 59 00 90 is a candidate for larger packs; packs with gross weight not exceeding 10 kg have the candidate route 3105 10 00 90. The additional table rows cover blends containing potassium, rather than the pure product.

All selected lines carry 6% duty for goods from China, with no anti-dumping or countervailing duty or suspension shown. The UK Trade Tariff attaches veterinary control to 3105 10 00 90. The importer should confirm its applicability and document requirements for the Chinese product with their customs broker, supplying the full composition and ingredient origins. The other selected lines have no import controls listed in the supplied tariff extract.

Confirm the commodity code using the formulation, nutrient analysis and gross pack weight before ordering. A supplier's product name alone is insufficient. For the wider heading comparison, see monopotassium phosphate fertiliser.

Specify urea phosphate chemistry and dissolution

Specify whether you want urea phosphate itself or a formulated blend. Agree total nitrogen, urea nitrogen, water-soluble phosphate and the basis used to express phosphate content. Set contractual acceptance criteria for moisture, insoluble residue, acidity, particle size and relevant contaminants. Ask for a batch analysis and agree independent testing rather than accepting a generic product sheet.

For fertigation, agree a dissolution test using the buyer's water, intended concentration and temperature. Check clarity, sediment and compatibility with the intended mixing programme. Specify sealed moisture-resistant liners, sound bag seams and batch identification. Use testing and certification support to settle the testing brief before production.

For GB sale, confirm fertiliser type and nutrient labelling requirements with the relevant authority. Confirm which type covers the formulation before approving artwork. Imported substances and mixtures must also be labelled and packaged correctly under chemical supply rules. Before a first import, check whether UK REACH registration is required. Ask HMRC or your customs broker whether these nitrogen-containing fertiliser lines fall within the carbon border adjustment mechanism and when any obligations would apply; request supplier emissions information.

Worked duty example

Illustrative example, not a quote: Illustrative order: 25 tonnes of urea phosphate fertiliser in 25 kg bags under 3105 59 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

Identity: compare the purchase specification, batch analysis, safety data sheet and bag description; check whether added potassium or other ingredients change the ordered formulation.

Nutrients: independently sample the shipment and compare nitrogen and soluble phosphate results with the contract and label declarations.

Dissolution: test sampled material under the agreed conditions; record sediment, undissolved particles and solution acidity against the approved sample.

Packing: inspect liners, seals, seams, bag weights, moisture damage and batch markings on arrival. Follow the agreed inspection process and retain representative samples.

What goes wrong

A sample dissolves cleanly but the shipment leaves residue; nutrient results do not match the bag; or moisture ingress produces hard lumps. A supplier may offer a blend under the same product name, changing nutrient balance and the classification review. Define acceptance tests and require approval of formulation changes before shipment.

A generic fertiliser label can omit the correct nutrient declaration, while a chemical document can describe a different formulation. Review artwork and documents against the actual batch before dispatch. Quarantine wet, damaged or analytically inconsistent stock while investigating; dissolving a lump does not establish that its composition meets the order.

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.