HS Code 3105.40 : Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate)
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) is 3105.40. Under the 2026 South Africa (SARS), the representative MFN general duty rate is 0% [SARS Customs].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 31
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Heading 3105
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Subheading .40
.40
Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate)
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
South Africa (SARS Customs / SACU Tariff)
3105.40
MODULE 5: SOUTH AFRICA IMPORT DUTY & VAT BREAKDOWN
Notice: South African customs entry, SACU tariff classification, MFN duties, and 15% import VAT are governed by the South African Revenue Service (SARS). Always verify declarable lines with SARS prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
EU CBAM Covered Sector
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate)
MODULE 11: SARS Tariff Determination
Legally binding tariff classification determinations issued by SARS Customs for HS 3105.40.
Query official SARS portal:
Search SARS Portal for 3105.40 →SARS South Africa Declarable Lines (3105.40)
National line-level (8/10-digit) detail for South Africa (SARS): coverage in progress.
Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (SARS Customs).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3105.10 | Subheading under Heading 3105 | Compare Subheading 3105.10 → |
| 3105.20 | Subheading under Heading 3105 | Compare Subheading 3105.20 → |
| 3105.30 | Subheading under Heading 3105 | Compare Subheading 3105.30 → |
| 3105.51 | Subheading under Heading 3105 | Compare Subheading 3105.51 → |
| 3105.59 | Subheading under Heading 3105 | Compare Subheading 3105.59 → |
| 3105.60 | Subheading under Heading 3105 | Compare Subheading 3105.60 → |
| 3105.90 | Subheading under Heading 3105 | Compare Subheading 3105.90 → |
Official Primary Sources & Authority References
SARS Customs & Excise Tariff Schedule ↗
Official South Africa SARS MFN tariff items, 15% VAT, and SACU/SADC rules.
SARS Tariff Determination Portal ↗
SARS Customs legally binding tariff classification determinations database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate)?
Under WCO Harmonized System 2022 and United States (USITC HTS), Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate) is classified under HS 3105.40 (Heading 3105, Chapter 31). The representative ZA MFN general duty rate is 0%.
How is HS 3105.40 distinguished within Heading 3105 (Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg)?
Heading 3105 covers Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. Subheading 3105.40 specifically isolates Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3105.
What are the primary candidate subheadings related to HS 3105.40?
Related subheadings under Heading 3105 include 3105.10, 3105.20, 3105.30, 3105.51, 3105.59, 3105.60, 3105.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate)?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3105.40 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate)?
Commercial shipments of Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3105.40?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3105.40 in South Africa?
Commercial imports of Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate) under HS 3105.40 into South Africa are subject to 15% VAT, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in South Africa?
The customs de minimis threshold for import shipments into South Africa is ZAR 500 (~$27). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in South Africa?
Customs declarations, import duty assessments, and SARS Tariff Determination System for HS 3105.40 are administered by South African Revenue Service (SARS).
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