Part 31

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CHAPTER 31 FERTILISERS 1\. 31.01 does not include goods put up in a form or pack described in 31.05. 2\. The quantitative criteria specified in notes 3, 4 and 5 are to be applied on a dry anhydrous basis. 3\. In 31.02, “mineral or chemical fertilisers, nitrogenous” means— (a) sodium nitrate containing not more than 16.3% by weight of nitrogen; (b) ammonium nitrate, whether or not pure; (c) ammonium sulphonitrate, whether or not pure; (d) ammonium sulphate, whether or not pure; (e) calcium nitrate containing not more than 16% by weight of nitrogen; (f) calcium nitrate-magnesium nitrate, whether or not pure; (g) calcium cyanamide containing not more than 25% by weight of nitrogen, whether or not treated with oil; (h) urea, whether or not pure; (j) fertilisers consisting of a mixture of two or more of the following substances: sodium nitrate; ammonium nitrate, whether or not pure; ammonium sulphonitrate, whether or not pure; ammonium sulphate, whether or not pure; calcium nitrate; calcium nitrate-magnesium nitrate, whether or not pure; calcium cyanamide, whether or not treated with oil; urea, whether or not pure; (k) fertilisers consisting of ammonium chloride, or of any of the goods referred to in paragraphs (a) to (j) (inclusive), mixed with chalk, gypsum or other inorganic non-fertilising substances; and (m) liquid fertilisers consisting of the goods referred to in paragraph (b) or (h) or of mixtures of those goods, in an aqueous or liquid ammonia solution, 4\. In 31.03, “mineral or chemical fertilisers, phosphatic” means— (a) basic slag; (b) calcium phosphates that have been disintegrated after calcining (thermophosphates and fused phosphates) and calcined natural aluminium calcium phosphates; (c) superphosphates (whether single, double or triple); (d) calcium hydrogen phosphate containing not less than 0.2% by weight of fluorine; (e) fertilisers consisting of a mixture of 2 or more of the following substances: basic slag; calcium phosphates that have been disintegrated after calcining and calcined natural aluminium calcium phosphates; superphosphates (whether single, double or triple); calcium hydrogen phosphate; and (f) fertilisers consisting of any of the goods referred to in paragraphs (a) to (e) (inclusive), mixed with chalk, gypsum or other inorganic non-fertilising substances, 5\. In 31.04, “mineral or chemical fertilisers, potassic” means— (a) crude natural potassium salts; (b) crude potassium salts obtained by the treatment of residues of beet molasses; (c) potassium chloride, whether or not pure, except as provided in paragraph 7 (c); (d) potassium sulphate containing not more than 52% by weight of K2O; (e) magnesium sulphate-potassium sulphate containing not more than 30% by weight of K2O; and (f) fertilisers consisting of a mixture of two or more of the following substances: crude natural potassium salts; crude potassium salts obtained by the treatment of residues of beet molasses; potassium chloride, whether or not pure; potassium sulphate; magnesium sulphate-potassium sulphate, 6\. In 31.05, “other fertilisers” includes monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof. 7\. The following goods do not fall within this Chapter: (a) animal blood falling within 05.15; (b) separate chemically defined compounds other than— (i) compounds referred to in note 3, 4, 5 or 6; or (ii) ammonium phosphates referred to in note 6; (c) cultured crystals (other than optical elements) weighing not less than 2.5 g each, of potassium chloride, falling within 38.19, and optical elements of potassium chloride falling within 90.01. <table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:10.38%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 1</td><td style="width:13.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 2</td><td rowspan="2" style="width:50.6%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom"></td><td style="width:2.64%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 3</td><td style="width:11.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Column 4</td></tr><tr style="height:1pt"><td style="width:10.38%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Reference no.</td><td style="width:13.8%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Goods</td><td style="width:2.64%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">General rate</td><td style="width:11.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:bottom">Special rate</td></tr><tr style="height:1pt"><td style="width:10.38%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">31.01</td><td colspan="2" style="border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">* GUANO AND OTHER NATURAL ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER, BUT NOT CHEMICALLY TREATED</td><td style="width:2.64%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">Free</td><td style="width:11.14%; border-top:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">..</td></tr><tr style="height:1pt"><td style="width:10.38%; padding-right:2pt; padding-left:2pt; vertical-align:top">31.02</td><td colspan="2" style="padding-right:2pt; padding-left:2pt; vertical-align:top">* MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS</td><td style="width:2.64%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; padding-right:2pt; padding-left:2pt; vertical-align:top">Free</td><td style="width:11.14%; padding-right:2pt; padding-left:2pt; vertical-align:top">..</td></tr><tr style="height:1pt"><td style="width:10.38%; padding-right:2pt; padding-left:2pt; vertical-align:top">31.03</td><td colspan="2" style="padding-right:2pt; padding-left:2pt; vertical-align:top">* MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC</td><td style="width:2.64%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; padding-right:2pt; padding-left:2pt; vertical-align:top">2%</td><td style="width:11.14%; padding-right:2pt; padding-left:2pt; vertical-align:top">DC: Free</td></tr><tr style="height:1pt"><td style="width:10.38%; padding-right:2pt; padding-left:2pt; vertical-align:top">31.04</td><td colspan="2" style="padding-right:2pt; padding-left:2pt; vertical-align:top">* MINERAL OR CHEMICAL FERTILISERS, POTASSIC</td><td style="width:2.64%; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; padding-right:2pt; padding-left:2pt; vertical-align:top">2%</td><td style="width:11.14%; padding-right:2pt; padding-left:2pt; vertical-align:top">DC: Free</td></tr><tr style="height:1pt"><td style="width:10.38%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">31.05</td><td colspan="2" style="border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">* OTHER FERTILISERS; GOODS OF THE PRESENT CHAPTER IN TABLETS, LOZENGES OR SIMILAR PREPARED FORMS OR IN PACKS OF A GROSS WEIGHT NOT EXCEEDING 10 kg</td><td style="width:2.64%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top"></td><td style="width:11.44%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">2%</td><td style="width:11.14%; border-bottom:0.75pt solid #000000; padding-right:2pt; padding-left:2pt; vertical-align:top">DC: Free</td></tr></tbody></table> ```