Product classification
HS code for PK fertilizer: 3105.60
Fertilizers, mineral or chemical, containing the two fertilizing elements phosphorus and potassium.
Classification of PK fertilizer under HS 3105.60
PK fertilizers are classified under HS code 3105.60. These are mineral or chemical fertilizers that contain two primary fertilizing elements: phosphorus (P) and potassium (K). Classification is determined by Chapter 31, which covers fertilizers. Heading 3105 specifically applies to fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus, and potassium. Subheading 3105.60 is the specific designation for fertilizers that contain phosphorus and potassium but do not contain nitrogen. This classification applies whether the product is in a solid form (tablets, granules) or in packages with a gross weight exceeding 10 kg. If the product is in smaller packages for retail sale, it may still fall under 3105.10, but 3105.60 is the standard for bulk agricultural PK blends.
- Covers
- Potassium phosphate fertilizers
- Mixtures of superphosphates and potassium chloride
- PK 0-20-20 granular fertilizer
- Liquid PK 0-10-15 fertilizer blends
- Mono-potassium phosphate (MKP) used as fertilizer
- Also under 3105.60
- Haifa MKP
- Grow More P-K
- ICL Peak MKP
- YaraTera Krista MKP
- Compo Expert Hakaphos (P-K variants)
Codes often confused with 3105.60
Common mistake. PK fertilizers are often misclassified under 3105.20, which is for NPK fertilizers. If a fertilizer contains even a small amount of nitrogen, it cannot be classified in 3105.60. They are also sometimes confused with 3103 (phosphatic fertilizers only) or 3104 (potassic fertilizers only). To qualify for 3105.60, the product must be a mixture of both elements. Furthermore, if the product is a separate chemically defined compound of high purity not intended for use as a fertilizer, it might be classified in Chapter 28, though most agricultural grades stay in Chapter 31.
Top exporters and importers of HS 310560 (the code used for PK fertilizer), 2025
In 2025, the largest exporter of HS 310560 (the code used for PK fertilizer) in UN Comtrade data was the Netherlands, with 26% of world exports; the largest importer in UN Comtrade data was India, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 310560, not only PK fertilizer.
Top exporters 2025 ยท share of world exports
- 1 Netherlands $98M 26% of world exports
- 2 Germany $36M 9.6% of world exports
- 3 Spain $25M 6.6% of world exports
World total: $378M Reported figures on UN Comtrade โ
Top importers 2025 ยท share of world imports
- 1 India $78M 15% of world imports
- 2 France $71M 14% of world imports
- 3 Poland $37M 7.3% of world imports
World total: $512M Reported figures on UN Comtrade โ
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for PK fertilizer
Brazil classifies PK fertilizer under NCM 3105.60.00: HS 3105.60 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
EU Regulatory Requirements
This product falls under the Carbon Border Adjustment Mechanism (CBAM). Importers to the EU must declare embedded carbon emissions and purchase CBAM certificates.
Questions about PK fertilizer
What is the HS code for PK fertilizer?
The HS code for PK fertilizer is 310560 (Fertilizers, mineral or chemical; containing the two fertilizing elements phosphorus and potassium). The HS code for mineral or chemical fertilizers containing phosphorus and potassium is 3105.60.
How do I classify PK fertilizer for customs?
PK fertilizer is classified under HS code 310560 โ Fertilizers, mineral or chemical; containing the two fertilizing elements phosphorus and potassium. This is a 6-digit subheading level code.
Does this code include nitrogen?
No, HS code 3105.60 is specifically for fertilizers containing only phosphorus and potassium; those with nitrogen are classified under 3105.20.
Which countries are the top exporters of PK fertilizer (HS 310560)?
In 2025, the top exporters of HS 310560 (the code used for PK fertilizer) in UN Comtrade data were the Netherlands ($98M, 26% of world exports), Germany ($36M) and Spain ($25M). World exports came to about $378M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of PK fertilizer (HS 310560)?
In 2025, the top importers of HS 310560 (the code used for PK fertilizer) in UN Comtrade data were India ($78M, 15% of world imports), France ($71M) and Poland ($37M). World imports came to about $512M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for PK fertilizer the same in all countries?
The base HS code 310560 for PK fertilizer is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for PK fertilizer in Brazil?
In Brazil, PK fertilizer (HS 310560) is classified under NCM 3105.60.00.