Customs and Excise (Suspension) (Amendment) Regulations, 2025
Duty on ammonium nitrate and urea is wholly suspended for twelve months from 8 November 2025 — 150 000t of AN and 100 000t of urea — but only for importers licensed by the Agriculture Ministry, who must not price above duty-paid fertiliser.
These regulations replace section 9(T) of the Customs and Excise (Suspension) Regulations, 2003 with a new fertiliser suspension running for twelve months with effect from 8 November 2025.
Duty is wholly suspended on fertilisers of commodity codes 3102.10.00, 3102.30.00 and 3102.80.00 — urea, ammonium nitrate and urea-ammonium nitrate solutions — when imported by an approved importer.
An approved importer is one licensed by the Ministry responsible for Agriculture, in consultation with the Ministry of Industry and Commerce and the fertiliser manufacturing industry, to import within the tonnage in the Schedule. The Minister of Agriculture approves the list, and the Commissioner may not grant the suspension to an importer without that licence, or to one failing the tax compliance requirement in section 34C of the Revenue Authority Act.
The Schedule ring-fences the 2025/2026 season allocation: 150 000 tonnes of ammonium nitrate and 100 000 tonnes of urea and urea-ammonium nitrate mixtures.
A pricing condition is attached. The Agriculture Ministry must ensure approved importers price responsibly, and an importer who sells duty-suspended fertiliser at prices equal to or higher than duty-paid fertiliser becomes liable for the suspended duty plus applicable penalties.
What changed
- Duty wholly suspended on urea and ammonium nitrate for twelve months from 8 November 2025
- Only importers licensed by the Ministry of Agriculture qualify, and only up to the ring-fenced tonnage
- Season allocation set at 150 000t of ammonium nitrate and 100 000t of urea and UAN
- Tax compliance under section 34C of the Revenue Authority Act is a condition of the suspension
- Selling duty-free fertiliser at or above duty-paid prices makes the importer liable for the suspended duty and penalties
Who this affects
- Approved fertiliser importers and distributors
- Farmers buying ammonium nitrate and urea for the 2025/26 season
- Local fertiliser manufacturers
- Clearing agents handling fertiliser consignments
Plain-language summary — not legal advice. Always read the full instrument.