Fertilisers
(c) Cultured potassium chloride crystals (other
than optical elements) weighing not less than 2.5 g. each, of heading No.
38.24; optical elements of potassium chloride (heading No. 90.01).
(A) Goods which answer to one or other of the
descriptions given below :
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(D) Liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
3. Heading No. 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05 :
(A) Goods which answer to one or other of the
descriptions given below :
(ii) Natural phosphates of heading No. 25.10, calcined or further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2 per cent by weight of flourine calculated on the dry anhydrous product.
(C) Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the flourine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4. Heading No. 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading No. 31.05 :
(A) Goods which answer to one or other of the
descriptions given below :
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading No. 31.05.
6. For the purposes of heading No. 31.05, the term
"other fertilisers" applies only to products of a kind used as fertilisers and
containing, as an essential constituent, at least one of the fertilising
elements nitrogen, phosphorus or potassium.
| Heading
No. |
Sub-heading
No. |
Description of article | Rate of duty | |
| Standard | Preferential
Areas | |||
| (l) | (2) | (3) | (4) | (5) |
| 31.01 | 3101.00 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products | 35% | ... |
| 31.02 | Mineral or chemical fertilisers, nitrogenous | |||
| 3102.10 | - Urea, whether or not in aqueous solution | 35% | ... | |
| - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | ||||
| 3102.21 | -- Ammonium sulphate | 5% | ... | |
| 3102.29 | -- Other | 35% | ... | |
| 3102.30 | - Ammonium nitrate, whether or not in aqueous solution | 35% | ... | |
| 3102.40 | - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 35% | ... | |
| 3102.50 | - Sodium nitrate | Free | ... | |
| 3102.60 | - Double salts and mixtures of calcium nitrate and ammonium nitrate | 35% | ... | |
| 3102.70 | - Calcium cyanamide | 35% | ... | |
| 3102.80 | - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 35% | ... | |
| 3102.90 | - Other, including mixtures not specified in the foregoing sub-headings | 35% | ... | |
| 31.03 | Mineral or chemical fertilisers, phosphatic | |||
| 3103.10 | - Superphosphates | 35% | ... | |
| 3103.20 | - Basic slag | 35% | ... | |
| 3103.90 | - Other | 35% | ... | |
| 31.04 | Mineral or chemical fertilisers, potassic | |||
| 3104.10 | - Carnallite, sylvite and other crude natural potassium salts | 35% | ... | |
| 3104.20 | - Potassium chloride | 35% | ... | |
| 3104.30 | - Potassium sulphate | 5% | ... | |
| 3104.90 | - Other | 35% | ... | |
| 31.05 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | |||
| 3105.10 | - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | 35% | ... | |
| 3105.20 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 5% | ... | |
| 3105.30 | - Diammonium hydrogenorthophosphate (diammonium phosphate) | 5% | ... | |
| 3105.40 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 5% | ... | |
| - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: | ||||
| 3105.51 | -- Containing nitrates and phosphates | 5% | ... | |
| 3105.59 | -- Other | 5% | ... | |
| 3105.60 | - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 5% | ... | |
| 3105.90 | -Other | 5% | ... | |
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