Chapter 31 · Fertilisers
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 — Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
3105.10.00
- Line status
- Official
- Reference
- EAC CET 2022, Schedule 1
- Customs duty
- 0%
- Category 0 · raw materials and capital goods
- VAT
- Customs value and duties collected, excluding VAT
- Excise duty
- 0
- Does not apply to this line
- Statistical unit
- kg
- In force since 1 July 2022
Import duties and taxes
All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.
| Duty or tax | Rate | Base | Status |
|---|---|---|---|
DD
Import duty (EAC CET)
Indicative
Exempt for EAC origin
DetailsThe applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code. |
0% | Customs value | Indicative |
VAT
Value added tax (national)
Indicative
DetailsVAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate. |
not quantified | Customs value and duties collected, excluding VAT | Indicative |
Other lines of heading 3105
- 3105.20.00 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 — Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium 0%
- 3105.30.00 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 — Diammonium hydrogenorthophosphate (diammonium phosphate) 0%
- 3105.40.00 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 — Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 0%
- 3105.51.00 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 — Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus — Containing nitrates and phosphates 0%
- 3105.59.00 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 — Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus — Other 0%
- 3105.60.00 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 — Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium 0%
- 3105.90.00 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 — Other 0%
Sources 2
-
01
EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository
Accessed on
-
02
East African Community, Customs Union (new tab), East African Community (eac.int)
Accessed on