HS code 3105.20 covers Mineral or chemical fertilisers (NPK) — for example NPK compound fertilisers, granular fertiliser. South Africa applies an indicative general customs duty of 0%, on top of which 15% import VAT is charged.
Worked example: landed cost on R100,000 of goods
| Customs value (CIF) | R100,000 |
| Customs duty (0%) | R0 |
| Import VAT (15% on ATV) | R16,500 |
| Estimated landed cost | R116,500 |
VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.
Where HS 3105.20 sits in the tariff
Classification is decided at heading level first. Heading 3105 is “Fertilizers; mineral or chemical, containing 2 or 3 of the elements nitrogen, phosphorus, potassium; other fertilisers; goods of chapter 31 in tablets or packages of gross weight not exceeding 10kg”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.
- 3105.10 Fertilizers, mineral or chemical; in tablets or similar forms or in packages of a gross weight not exceeding 10kg
- 3105.20 Fertilizers, mineral or chemical; containing the three fertilizing elements nitrogen, phosphorus and potassium — this page
- 3105.30 Fertilizers, mineral or chemical; diammonium hydrogenorthophosphate (diammonium phosphate)
- 3105.40 Fertilizers, mineral or chemical; ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
- 3105.51 Fertilizers, mineral or chemical; containing nitrates and phosphates
- 3105.59 Fertilizers, mineral or chemical; containing the two fertilizing elements nitrogen and phosphorus, other than nitrates and phosphates
- 3105.60 Fertilizers, mineral or chemical; containing the two fertilizing elements phosphorus and potassium
- 3105.90 Fertilizers, mineral or chemical; n.e.c. in heading no. 3105
Harmonised System HS 2022 nomenclature. See the whole of Chapter 31 →
Watch HS 3105.20 for changes
Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.
Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.
Frequently asked questions
What is the import duty on mineral or chemical fertilisers (npk) in South Africa?
HS code 3105.20 (Mineral or chemical fertilisers (NPK)) attracts an indicative general customs duty of 0% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.
What is the HS code for npk compound fertilisers?
The Harmonised System heading for mineral or chemical fertilisers (npk) is 3105.20. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.