Adjustment of Export Tariffs for Small-Packaged Fertilizers


According to the “Customs Tariff of the People’s Republic of China (2025)” issued by the Tariff Commission of the State Council, effective January 1, 2025, the commodity description for tariff heading No. 31051000—fertilizers—will be revised from “goods of this chapter in tablet or similar forms, or each package weighing no more than 10 kilograms” to “goods of this chapter in tablet or similar forms, or each piece weighing no more than 10 kilograms.”

  According to the "Regulations on the Completion of Customs Declaration Forms for Import and Export Goods of the People's Republic of China," the term "piece" for import and export goods refers to the "transport packaging"—that is, the packaging corresponding to the number of pieces of goods listed on the bill of lading. For example, when the number of pieces indicated on the manifest is expressed in pallets, each pallet constitutes one "piece."

 
  According to the classification rules, all fertilizers under Chapter 31—such as potassium chloride, potassium sulfate, urea, and ammonium phosphate—when meeting the packaging specifications stipulated in heading 31051000 (with a gross weight not exceeding 10 kilograms), shall be preferentially classified under 31051000 (commonly referred to in the industry as “small-package fertilizers”). They will then be subject to the corresponding customs clearance procedures, tariffs, commodity inspections, licensing requirements, and other regulatory measures.
  In 2024, exports of “small-packaged fertilizers” reached approximately 500,000 tons, marking the second-highest level in history and drawing attention from macroeconomic regulatory authorities. Following the recent revision of tariff regulations, the classification rules for “small-packaged fertilizers” have been tightened, increasing the difficulty of ensuring compliance in export operations and thereby likely curbing exports of these products.

(Source: Fenghuo Tai)