HS Code for Fertilizer (Malaysia (JKDM / Customs))
PRIMARY CLASSIFICATION RESULT (Malaysia (JKDM / Customs))
The HS code for Fertilizer is 3101.00 (Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products). The Malaysia MFN duty rate is 1.7%. [Official Source].
Classification guidance note.
Fertilizer (HS 3101.00) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | Free | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 0.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 0.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | Free | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 5.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 6.50 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | Free | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 5.00% | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | Free | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 0.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 3101.00 | Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products | Standard subheading classification. | View 3101.00 → |
| 3102.10 | Mineral or chemical fertilizers, nitrogenous, Urea, whether or not in aqueous solution | Urea, whether or not in aqueous solution | View 3102.10 → |
| 3102.21 | Mineral or chemical fertilizers, nitrogenous, Ammonium sulfate; double salts and mixtures of ammonium sulfate and ammonium nitrate, Ammonium sulfate | Ammonium sulfate; double salts and mixtures of ammonium sulfate and ammonium nitrate, Ammonium sulfate | View 3102.21 → |
| 3102.29 | Mineral or chemical fertilizers, nitrogenous, Ammonium sulfate; double salts and mixtures of ammonium sulfate and ammonium nitrate, Other | Ammonium sulfate; double salts and mixtures of ammonium sulfate and ammonium nitrate, Other | View 3102.29 → |
| 3102.30 | Mineral or chemical fertilizers, nitrogenous, Ammonium nitrate, whether or not in aqueous solution | Ammonium nitrate, whether or not in aqueous solution | View 3102.30 → |
| 3102.40 | Mineral or chemical fertilizers, nitrogenous, Mixtures of ammonium nitrate with calcium carbonate or other inorganic nonfertilizing substances | Mixtures of ammonium nitrate with calcium carbonate or other inorganic nonfertilizing substances | View 3102.40 → |
| 3102.50 | Mineral or chemical fertilizers, nitrogenous, Sodium nitrate | Sodium nitrate | View 3102.50 → |
| 3102.60 | Mineral or chemical fertilizers, nitrogenous, Double salts and mixtures of calcium nitrate and ammonium nitrate | Double salts and mixtures of calcium nitrate and ammonium nitrate | View 3102.60 → |
| 3102.80 | Mineral or chemical fertilizers, nitrogenous, Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | View 3102.80 → |
| 3102.90 | Mineral or chemical fertilizers, nitrogenous, Other, including mixtures not specified in the foregoing subheadings | Other, including mixtures not specified in the foregoing subheadings | View 3102.90 → |
Official Primary Sources & Authority References
Royal Malaysian Customs (JKDM) ↗
Official MY 2026 Malaysia Customs Tariff Schedule (JKDM) schedule for Fertilizer.
Customs Ruling ↗
Official MY customs classification advance rulings database.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Fertilizer Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Fertilizer?
The primary 6-digit Harmonized System (HS) code for Fertilizer is HS 3101.00 (Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products).
What is the Malaysia (JKDM / Customs) general import duty for Fertilizer?
Under the 2026 Malaysia Customs Tariff Schedule (JKDM), representative MFN general duty rates for Fertilizer under HS 3101.00 are 1.7%.
Are there alternative candidate subheadings for Fertilizer?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 310100, 310210, 310221, 310229, 310230, 310240, 310250, 310260, 310280, 310290.
What mandatory import documents are required for Fertilizer?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Fertilizer?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Fertilizer?
Import fees are assessed on entered customs value under destination regulations.
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