Fertilizer Import Procedures – HS Codes, Duties, and Customs Clearance Process

Posted on: 04/09/2026

Fertilizer is a product used to provide nutrients to crops or improve soil quality. It includes inorganic fertilizers, organic fertilizers, compound fertilizers, microbial fertilizers, foliar fertilizers, and many specialized products. When importing fertilizer into Vietnam, businesses should pay particular attention to fertilizer circulation recognition, import licensing in special cases, state quality inspection, HS classification, and tax treatment. Vietnamese fertilizer management is mainly based on the Law on Crop Production and Decree 84/2019/ND-CP on fertilizer management, as amended and supplemented by Decree 130/2022/ND-CP.

1. Product Overview and Import Policy

Common imported fertilizer products include:

Nitrogen fertilizers
Urea
Ammonium sulfate
DAP
MAP
Phosphate fertilizers
Potassium fertilizers
NPK fertilizers
Organic fertilizers
Organic-mineral fertilizers
Microbial fertilizers
Foliar fertilizers
Secondary nutrient fertilizers
Micronutrient fertilizers
Water-soluble fertilizers
Specialized fertilizers

Before importing, businesses should determine:

Fertilizer name
Nutrient composition
Content of principal nutrients
Product form: granules, powder, crystals, or liquid
Intended use
Country of manufacture
Manufacturer
Whether the fertilizer has been recognized for circulation in Vietnam
Whether an import license is required
Whether state quality inspection applies
HS code
Import duty and VAT
Product labeling requirements

Fertilizers Recognized for Circulation in Vietnam

For fertilizer imported for ordinary commercial sale, the importer should first verify whether the product has a valid Decision on Recognition of Fertilizer for Circulation in Vietnam.

The product name alone should not be used for verification. The importer should compare:

Fertilizer name
Product code
Fertilizer type
Registered quality indicators
Manufacturer
Country of manufacture
Recognized entity

Fertilizers Not Yet Recognized for Circulation

Certain fertilizers that have not yet been recognized for circulation may still be imported for specific purposes allowed by law, but an Import License for Fertilizer may be required.

Such cases may include importation for purposes such as:

Testing
Research
Exhibitions
Sample evaluation
Processing or re-export arrangements
Other legally permitted special purposes

The exact documentation depends on the reason for importation.

2. HS Codes for Fertilizers

Fertilizers are mainly classified under Chapter 31 of the HS nomenclature.

There is no single HS code for all fertilizer products.

2.1 Heading 3101 – Animal or Vegetable Fertilizers

Heading 3101 may apply to products such as:

Manure
Fertilizers of animal origin
Fertilizers of vegetable origin
Mixtures or treated organic products that meet the description of the heading

Classification depends on the actual composition and processing level of the product.

2.2 Heading 3102 – Mineral or Chemical Fertilizers Containing Nitrogen

This heading generally includes nitrogen fertilizers such as:

Urea
Ammonium sulfate
Ammonium nitrate
Certain other nitrogen-containing fertilizers

For example, urea is commonly considered under subheading:

3102.10

The complete HS code should be determined according to the actual composition, concentration, and tariff schedule effective when the customs declaration is registered.

2.3 Heading 3103 – Mineral or Chemical Fertilizers Containing Phosphates

Heading 3103 may include:

Superphosphates
Certain phosphate fertilizers
Other mineral or chemical fertilizers containing phosphates

2.4 Heading 3104 – Mineral or Chemical Fertilizers Containing Potassium

This heading generally includes:

Potassium chloride
Potassium sulfate
Other mineral or chemical potassium fertilizers

2.5 Heading 3105 – Compound and Other Fertilizers

Heading 3105 is particularly important for:

NPK fertilizers
DAP
MAP
Fertilizers containing two or three of the principal nutrients N, P, and K
Certain fertilizers in tablets or similar forms
Other fertilizers not falling under the preceding headings

For NPK products, the importer should not select the HS code based only on the commercial term “NPK.”

The actual composition should be checked, including:

Total nitrogen
P₂O₅
K₂O
Secondary nutrients
Micronutrients
Other ingredients

2.6 How to Determine the Correct HS Code

The HS classification of fertilizer should be based on:

Chemical composition
Nutrient content
Raw material origin
Number of principal nutrients
Nitrogen content
P₂O₅ content
K₂O content
Product form
Manufacturing process
Commercial name
Intended use
Certificate of Analysis
Product Specification
Technical Data Sheet
SDS/MSDS, where applicable
Laboratory analysis, where necessary

The commercial product name alone is not sufficient for HS classification.

For example, two products both sold as “fertilizer” may fall under completely different headings such as 3102 and 3105.

3. Import Duties and VAT

When importing fertilizer, businesses should review:

Import duty
Value-added tax or the applicable VAT treatment
Anti-dumping duties, where applicable
Safeguard duties or other trade-remedy measures, where applicable
Preferential tariff treatment based on country of origin

The applicable import duty depends on:

HS code
Product composition
Country of origin
Tariff schedule effective on the customs declaration date
Certificate or proof of origin
Trade-remedy measures in force

Common certificates or proofs of origin may include:

C/O Form E
C/O Form D
C/O Form AK
C/O Form AJ
C/O Form VJ
C/O Form VK
CPTPP C/O
EVFTA proof of origin
RCEP C/O

A single tax rate should not be applied to all fertilizer products because urea, DAP, MAP, potassium fertilizers, NPK, and organic fertilizers may have different HS codes and tax treatment.

Reference formula:

Import duty = Customs value × Import duty rate

Where VAT applies:

VAT = (Customs value + Import duty + other applicable import taxes) × VAT rate

** See more Import Procedures for Agricultural and Seafood Dryers

4. Import Documentation

The standard customs documentation normally includes:

Customs declaration
Commercial Invoice
Packing List
Sales Contract
Bill of Lading or other transport document
Certificate of Origin, if available
Certificate of Analysis
Product Specification or Technical Data Sheet
Product label
Applicable specialized management documents

For fertilizer imported for commercial distribution, the importer should also review:

Decision on Recognition of Fertilizer for Circulation in Vietnam
Registration for state quality inspection of imported fertilizer
Quality inspection result
Other documents depending on the fertilizer type

Fertilizer Import License Documentation

Where an import license is required, the dossier may include:

Application for fertilizer import
Technical declaration
Manufacturer’s quality specifications
Instructions for use
Safety warnings
Information on restricted elements or contaminants
Certificate of Free Sale, where applicable
Research documentation for research imports
Exhibition or trade-fair documentation, where applicable
Relevant contracts for processing or other special import arrangements

The exact documents depend on the purpose of importation.

5. Fertilizer Import Process

Step 1: Determine the Fertilizer Type and Composition

The importer should obtain from the manufacturer:

Product Specification
Certificate of Analysis
N-P-K composition
Secondary nutrient information
Micronutrient information
Technical documents
Product label photographs

Step 2: Verify Circulation Status in Vietnam

Check whether the product already has a valid Decision on Recognition of Fertilizer for Circulation in Vietnam.

The importer should verify:

Fertilizer name
Product code
Fertilizer category
Registered quality indicators
Manufacturer
Country of manufacture

Step 3: Determine Whether an Import License Is Required

If the fertilizer falls into a special import category under Vietnamese law, the importer should complete the licensing procedure before shipment.

The required dossier and conditions depend on the purpose of importation.

Step 4: Determine the HS Code

The HS code should be determined based on:

Composition
Nutrient content
Raw material origin
Chemical formula
COA
Product Specification
Product form

Most fertilizer products fall within Chapter 31, but another chapter may apply if the goods do not meet the legal description of fertilizers under Chapter 31.

Step 5: Check Import Duties and C/O

The importer should review:

Import duty
VAT
Certificate of Origin
Trade-remedy duties
Other special tax measures currently in force

Step 6: Register for State Quality Inspection

Imported fertilizer subject to specialized management must undergo the applicable state quality inspection procedure.

Depending on the inspection mechanism, the importer may need to register before customs clearance and submit relevant commercial and product documentation.

Step 7: Check Product Labeling

The original label should be reviewed before shipment.

The label should generally provide:

Fertilizer name
Fertilizer category
Nutrient composition
Nutrient content
Net weight
Manufacturer
Country of origin
Batch number
Manufacturing date
Expiry date, where applicable
Instructions for use
Safety warnings
Storage conditions

Step 8: Submit the Customs Declaration

The customs description should clearly identify the fertilizer type and composition.

For NPK fertilizer, a reference description may be:

“Granular NPK fertilizer, N-P₂O₅-K₂O content: …-…-…, for agricultural use, brand…, manufacturer…, origin….”

For urea:

“Urea fertilizer for agricultural use, nitrogen content …%, granular form…, manufacturer…, origin….”

Vague descriptions such as:

“Fertilizer”

should be avoided.

Step 9: Sampling and Quality Inspection, Where Applicable

Depending on the applicable inspection mechanism, samples may be taken for laboratory testing of registered quality indicators.

The test results should be compared with:

The circulation recognition decision
Registered specifications
Product label
COA
Applicable technical requirements

Step 10: Complete Customs Clearance

Customs clearance may be completed after:

Customs documentation is accepted
Specialized inspection requirements are satisfied
Applicable quality results are obtained
Tax obligations are fulfilled

6. Important Notes When Importing Fertilizer

Importers should pay particular attention to the following:

Do not ship before checking circulation status
Do not use the recognition decision of another product
Verify the exact manufacturer and country of manufacture
Check the precise N-P-K formula
Check secondary and micronutrient indicators
Review the Certificate of Analysis carefully
Check restricted substances or contaminants
Confirm applicable quality standards
Verify the HS code before signing the purchase contract
Check trade-remedy duties
Review C/O before shipment
Check product packaging and labeling
Avoid overly general customs descriptions
Control moisture and storage conditions
Inspect packaging before container loading

Quality Inspection

Quality inspection is one of the most important aspects of fertilizer importation.

The quality indicators of the imported goods should be consistent with:

Circulation recognition documentation
Registered information
Product label
Certificate of Analysis
Laboratory test results

If the actual nutrient content does not comply with the recognized specifications, the shipment may face specialized inspection or customs issues.

Packaging Requirements

Packaging should be suitable for the chemical and physical characteristics of the fertilizer.

For bagged fertilizer, businesses should check:

Weight per bag
Packaging material
Moisture barrier
Pallets
Stretch wrapping
Container stowage
Ventilation requirements
Moisture sensitivity
Caking risk

For liquid fertilizer, businesses should check:

Jerry cans
Drums
IBC containers
Leakage resistance
Chemical compatibility of the packaging material

Dangerous Goods Considerations

Not every fertilizer is classified as dangerous goods.

However, certain fertilizers or fertilizer chemicals may be regulated as dangerous goods for transport.

Importers should review:

SDS/MSDS
UN Number, where applicable
Hazard Class
Packing Group
Flash point, if relevant
Packaging requirements
Shipping line declaration requirements

The dangerous-goods status should not be determined solely from the word “fertilizer.”

** See more Import Procedures for Harrows

7. Fertilizer Import Services

A customs and logistics service provider may support importers with:

Import policy review
Verification of circulation recognition
Determination of whether an import license is required
Preparation of import license documentation
Reference HS code consultation
Import duty review
Trade-remedy duty review
C/O verification
COA review
Product Specification review
Product label review
Registration for quality inspection
Customs declaration
Coordination of sampling
Laboratory test follow-up
Customs clearance
Delivery to the importer’s warehouse

For fertilizer products, reviewing the legal documentation and product composition before shipment is particularly important because inconsistencies in registered quality indicators can directly affect specialized inspection and customs clearance.

8. FAQ – Frequently Asked Questions

8.1 Is an Import License Required for Fertilizer?

Not every fertilizer shipment requires an import license.

An import license may be required for fertilizers imported under specific purposes or conditions prescribed by Vietnamese law.

The importer should verify the legal status of the product and the intended purpose of importation before shipment.

8.2 Is Imported Fertilizer Subject to Quality Inspection?

Imported fertilizer may be subject to state quality inspection.

Depending on the applicable regulatory mechanism, the importer may need to register the shipment for inspection or may qualify for reduced or exempt inspection where the legal conditions are satisfied.

8.3 What Is the HS Code for Fertilizer?

Fertilizers are mainly classified under Chapter 31:

3101: Animal or vegetable fertilizers
3102: Mineral or chemical fertilizers containing nitrogen
3103: Mineral or chemical fertilizers containing phosphates
3104: Mineral or chemical fertilizers containing potassium
3105: Compound and other fertilizers

The complete HS code must be determined from the actual composition of the product.

8.4 What Is the HS Code for NPK Fertilizer?

NPK fertilizers are generally considered under heading 3105.

However, the complete code depends on the actual N-P-K composition, product form, nutrient content, and technical characteristics.

8.5 Is a Certificate of Analysis Required?

A COA is an important document for fertilizer imports because it helps verify:

Chemical composition
N-P-K content
Secondary nutrients
Micronutrients
Moisture
Other quality indicators

The COA should be consistent with the circulation documentation and product label.

8.6 Can Fertilizer Not Yet Recognized for Circulation Be Imported?

It may be possible in specific cases allowed by Vietnamese law, but an import license may be required before importation.

Such cases may include research, testing, exhibitions, or other legally permitted special purposes.

8.7 How Long Is a Fertilizer Import License Valid?

The validity period depends on the specific licensing decision and the applicable legal procedure. Importers should check the issued license and current administrative procedure before shipment.

9. Conclusion

Fertilizer import procedures differ significantly from ordinary goods because, in addition to customs formalities, businesses must consider circulation recognition, import licensing where applicable, and state quality inspection.

Most fertilizers are classified under Chapter 31, but the complete HS code must be determined based on chemical composition, N-P-K content, raw material origin, product form, Certificate of Analysis, and technical documentation. A single HS code should not be used for urea, DAP, NPK, potassium fertilizers, and organic fertilizers.

Before shipment, businesses should review the product’s circulation status, import license requirements, composition, HS classification, C/O, applicable taxes, quality inspection requirements, and labeling to reduce the risk of customs delays, failed quality inspection, or additional storage costs.

If you have difficulties when clearing customs, you can choose Just In Time as a companion.

Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.

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** See more Procedures for importing cartons