How much import duty for Chapter 31 “Fertilisers”? Rates and import regulations for 42 tariff lines
Quick answer: How much duty for Chapter 31?
Chapter 31 “Fertilisers” has 42 tariff lines; the most common Column 1 rate is 0%.Of these, 42 tariff lines are 0% (100%), and the highest ad valorem rate is 0%.41 tariff lines carry an import regulation code; the most common is 403 (30 tariff lines).On import, business tax is also levied on the dutiable value plus customs duty (and commodity tax, tobacco and alcohol tax, etc., where applicable); see the FAQ below for the small-value duty exemption. The actual amount payable is subject to Customs' final determination.
How are tariff rates distributed across Chapter 31's tariff lines?
- 0% 42
- Over 0% to 5% 0
- Over 5% to 10% 0
- Over 10% 0
- Specific duty or other calculation method 0
Calculated from each tariff line's Column 1 rate, 42 tariff lines in total. Source: HowBridge Tariff Database (synced with Customs Administration, Ministry of Finance tariff data), compiled 2026-09-16.
What import regulation codes commonly appear in Chapter 31?
Import regulation codes are marked on the tariff line and indicate inspection, quarantine, permit, or mainland China import controls that may need to be handled before import. A code may apply only to some of the goods under that tariff line — click into the tariff line for the full description. A tariff line with no code means import is permitted and no permit is required from a trade-control standpoint, but this does not mean the goods are exempt from inspection, quarantine, or duty.
403
To import fertilizer, a photocopy of the fertilizer registration certificate (this certificate should be use…
30 tariff lines
B01
Importation shall be subject to the prescription set forth in the "List of Items Subject to Animal & Plant Q…
6 tariff lines
508
For importation of food additives must be handled according to the following regulations: (1) If the petitio…
6 tariff lines
MW0
Importation of Mainland China products is prohibited.
5 tariff lines
553
For importation of toxic or concerned chemical substances, the permits/approval documents of toxic or concer…
2 tariff lines
845
For importation of toxic chemical substances or concerned chemical substances is governed by the regulation …
1 tariff lines
MW0 does not mean nothing can be shipped at all. MW0 = import from mainland China is prohibited. Exception: small quantities of mainland Chinese goods in Chapters 25–97 may be imported without an import permit if the whole declaration is within CIF NT$32,000 and each single product is within 24 pieces (40 kg if it cannot be counted; a single product is identified by its model number, or by the line item on the declaration if there is no model number, and may not be split by size, specification or colour; stone under heading 6802 and tiles under heading 6907 must meet both 24 pieces and 40 kg). Electric motorcycles, electric bicycles and their controllers (tariff lines 8711.60.10, 8711.60.20 and 8543.70.99.50) are excluded, and Chapters 1–24 do not qualify. Inspection, quarantine and other import requirements must still be met separately. This does not mean the goods are duty-free.
What tariff lines are in Chapter 31?
3101 不論是否經混合或化學處理之動植物肥料；動植物產品經混合或化學處理製成之肥料
- 31010010000Dung0%
- 31010020008Guano0%
- 31010090101Other animal or vegetable fertilisers, and fertilisers produced by the mixing of animal or vegetable products, not chemically treated0%
- 31010090209Other animal or vegetable fertilisers, and fertilisers produced by the mixing of animal or vetetable products, chemically treated0%
3102 礦物或化學氮肥
- 31021010007Urea, for fertilisers use0%
- 31021020005Urea, coated0%
- 31021090000Other urea0%
- 31022110004Ammonium sulphate, for fertiliser use0%
- 31022190007Other ammonium sulphate0%
- 31022900008Double salts and mixtures of ammonium sulphate and ammonium nitrate0%
- 31023010003Ammonium nitrate, for fertiliser use0%
- 31023090006Other ammonium nitrate0%
- 31024000003Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances0%
- 31025010008Sodium nitrate, for fertiliser use0%
- 31025090001Other sodium nitrate0%
- 31026000106Double salts and mixtures of calcium nitrate and ammonium nitrate, for fertiliser use0%
- 31026000909Other double salts and mixtures of calcium nitrate and ammonium nitrate0%
- 31028000004Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution0%
- 31029000100Urea ammonium sulphate0%
- 31029000217Calcium cyanamide, for fertiliser use0%
- 31029000299Other calcium cyanamide0%
- 31029000903Other mineral or chemical fertilisers, nitrogenous, including mixtures not specified in the foregoing subheadings0%
3103 礦物或化學磷肥
- 31031100007Superphosphates，containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)0%
- 31031900009Other superphosphates0%
- 31039000001Other mineral or chemical fertilisers, phosphatic, including mixtures not specified in the foregoing subheadings0%
3104 礦物或化學鉀肥
- 31042010003Potassium chloride, for fertiliser use0%
- 31042090006Other potassium chloride0%
- 31043010001Potassium sulphate, for fertiliser use0%
- 31043090004Other potassium sulphate0%
- 31049010008Potassium magnesium sulphate (whether or not pure)0%
- 31049090109Carnallite, sylvite and other crude natural potassium salts0%
- 31049090902Other mineral or chemical fertilisers, potassic including mixtures not specified in the foregoing subheadings0%
3105 礦物或化學肥料內含有肥料三要素氮、磷、鉀中之兩種或三種者；其他肥料；本章所載貨品之屬錠劑或類似形狀者，或其包裝毛重不超過１０公斤者
- 31051000104Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10KG, excluding organic fertiliser0%
- 31051000907Other goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10KG0%
- 31052000004Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium0%
- 31053000002Diammonium hydrogenorthophosphate (diammonium phosphate)0%
- 31054000000Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate0%
- 31055100006Other mineral or chemical fertilisers containing nitrates and phosphates0%
- 31055900008Other mineral or chemieal fertilisers containing the two fertilising elements nitrogen and phosphorus0%
- 31056000005Mineral or chemical fertilisers containing the two fertilising elements phosphours and potassium0%
- 31059000107Inoculant of nodule bacteria0%
- 31059000900Other fertilisers0%
What's the difference between Column 1, Column 2, and Column 3 tariff rates?
General Rule 2 of the Customs Import Tariff divides rates into 3 columns: Column 1 applies to imports from World Trade Organization members or from countries or regions with reciprocal treatment toward Taiwan; Column 2 applies only to “specific” imports in two situations: specific goods from certain least-developed or developing countries or regions, or specific goods from countries or regions that have signed a free trade agreement or economic cooperation agreement with Taiwan; goods that do not qualify for either of the first two columns are subject to Column 3. Where both Column 1 and Column 2 could apply, the lower rate is used. Mainland China is a World Trade Organization member and generally falls under Column 1; Column 2 applies to mainland China only for goods on the ECFA Early Harvest list.
The chapter and tariff-line pages on this site display Column 1 rates. Column 2 marks eligible countries in the tariff table using country codes, for example “Duty-free (PA,GT,NI,SV,HN,NZ,SG)”; the codes are only labels in the tariff table, and some of the underlying agreements have been suspended or terminated (e.g., Nicaragua, El Salvador, Honduras) — actual eligibility is subject to Customs Administration announcements. Miscellaneous items in postal parcels have separate rules: when the dutiable value exceeds the duty-free threshold, a 5% rate applies, except for tobacco, alcohol, and goods subject to a tariff rate quota; however, if a single item or items under the same tariff line total more than NT$2,000, they are not treated as miscellaneous items and are instead taxed at each tariff line's own rate (General Rule 5; Regulations Governing Customs Clearance of Postal Parcels, Articles 8 and 9). This 5% rule only covers postal parcels and passengers' goods; express shipments are calculated by each tariff line's rate.
Frequently Asked Questions
- Customs duty: for ad valorem tariff lines, dutiable value × rate; for specific-duty tariff lines, calculated by quantity or weight (imports from mainland China generally apply Column 1).
- Business tax: levied on the dutiable value plus customs duty, collected by Customs on the government's behalf (Value-added and Non-value-added Business Tax Act Article 20 and Article 41); goods also subject to commodity tax or tobacco and alcohol tax have those amounts added to the tax base as well.
- Trade Promotion Service Fee: the statutory cap is 4.25 per 10,000 of the goods' value (Foreign Trade Act Article 21); it is currently charged at 4 per 10,000 of the dutiable value, and waived when the amount payable does not exceed NT$100.
- If the same taxpayer receives duty-free release more than 6 times within the same half-year period (January–June or July–December), imports after that point in the period are no longer duty-exempt (Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017)).
- A single express shipment may not be split and declared separately (Article 14 of the Regulations Governing Customs Clearance of Air Express Cargo).
- When a postal parcel exceeds the threshold, the entire parcel is taxed in full, not just the amount over the threshold (Article 8 of the Regulations Governing Customs Clearance of Postal Parcels).
Where does this page's legal basis and data come from?
- Customs Act Article 3: Except as otherwise provided in the Customs Act, the levy of customs duty and the classification of imported and exported goods are governed by the Customs Import Tariff, which is separately enacted and promulgated through the legislative process.
- Customs Import Tariff (last amended, per the National Laws & Regulations Database, on January 28, ROC year 115 (2026)): General Rule 2 on the three rate columns, General Rule 5 on miscellaneous postal items, and Interpretation Rules 1 through 6.
- Customs Act Article 21 and the Regulations Governing the Advance Ruling on Tariff Classification of Imported Goods: applying for a binding tariff ruling before import.
- Value-added and Non-value-added Business Tax Act Article 20: business tax on imported goods is calculated on the dutiable value plus import duty; Article 41: business tax on imported goods is collected by Customs on the government's behalf.
- Regulations Governing Customs Clearance of Postal Parcels, Articles 7, 8, 9, 11, and 12: NT$2,000 duty exemption, full taxation when exceeded, the definition of miscellaneous items, combined calculation for parcels from the same sender to the same recipient arriving on the same date, and loss of the exemption after more than 6 uses in a half-year period.
- Ministry of Economic Affairs Announcement Jing-Mao-Zi No. 11104603570 dated August 19, ROC year 111 (2022): rules on permit-free import of small quantities of mainland China goods; Announcement Jing-Mao-Zi No. 111046035701 of the same date: excluded goods items.
- Ministry of Finance Announcement Tai-Cai-Guan-Zi No. 1061018778 dated September 7, ROC year 106 (2017): duty exemption for shipments with a dutiable value of NT$2,000 or less; Ministry of Finance Order Tai-Cai-Guan-Zi No. 1061011007 dated May 26, ROC year 106 (2017): exemption no longer applies after more than 6 duty-free releases in a half-year period.
- Customs Administration, Ministry of Finance, General Explanation of the Combined Volume of the Republic of China Customs Import Tariff and Classification of Import and Export Commodities, ROC year 112 (2023) edition: 21 sections, 97 chapters (Chapter 77 reserved), Chapter 98 added outside the HS structure, and the 8-digit tariff number plus 10-digit trade management and statistics classification, plus 1 check digit.
- International Trade Administration, Ministry of Economic Affairs, Table of Import Regulation Codes: a blank import regulation field means “permitted (no permit required)”.
Usage limitation: The statistics on this page are compiled by the HowBridge Tariff Database for reference only; tariff line classification, applicable rates, and import regulations are subject to announcements from the Customs Administration (Ministry of Finance) and the International Trade Administration (Ministry of Economic Affairs), and to Customs' final determination. This page does not constitute a case-specific tariff classification opinion.
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