According to the "Import and Export Tariffs of the People's Republic of China (2025)" issued by the Tariff Commission of the State Council, effective January 1, 2025, the tariff description under code 31051000 for fertilizers will be revised from "products in tablets or similar forms, or in packages with a gross weight not exceeding 10 kg" to "products in tablets or similar forms, or in units with a gross weight not exceeding 10 kg."
Key Changes Explained
Under the "Customs Declaration Specifications for Import and Export Goods" of the People's Republic of China, the term "units" refers to "transport packaging," i.e., the packaging corresponding to the number of items listed on the bill of lading. For example, if the manifest lists pallets as the unit, the goods on each pallet are considered one "unit." This adjustment will directly affect classification, customs clearance, tax rates, and regulatory measures for small-packaged fertilizers.
Impact on Exports
All fertilizers under Chapter 31 of the tariff schedule, including potassium chloride, potassium sulfate, urea, and ammonium phosphate, that meet the packaging specification of tariff code 31051000 (gross weight not exceeding 10 kg per unit) must still be classified under this code, commonly referred to as "small-packaged fertilizers." With exports of such fertilizers reaching approximately 500,000 tons in 2024, the second-highest volume on record, this regulatory update signals heightened attention from macroeconomic control authorities. The tightened classification rules are expected to increase compliance costs and moderately curb exports of small-packaged fertilizers.
Amid the increasingly competitive global fertilizer market, this adjustment imposes higher compliance requirements on exporters and introduces new challenges to the industry. Exporters must closely monitor policy developments and adapt their strategies to navigate the implications of this regulatory change.
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