Trade remedies notice 2026/02: anti-dumping duty on ammonium nitrate originating in the Russian Federation
Updated 22 January 2026
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This public notice was published on 22 January 2026 and will come into effect from the day after the date of publication.
Secretary of State’s definitive decision on measures
This public notice is published by the Secretary of State under regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (‘the regulations’).
This public notice gives effect to the Secretary of State’s decision to accept the recommendation of the Trade Remedies Authority (TRA) to vary the application of the anti-dumping duty so that it applies until 17 December 2030, and to maintain the anti-dumping duties on ammonium nitrate originating in the Russian Federation at the existing duty amounts of £24.085 per tonne to £27.374 per tonne.
This public notice supersedes Taxation notice 2020/33: anti-dumping duty on ammonium nitrate originating in the Russian Federation.
This public notice:
- relates to ammonium nitrate originating in the Russian Federation, also referred to as “the goods” in the ‘Goods description’ sections
- gives effect to the Secretary of State’s decision to accept the TRA’s recommendation to vary the application of the measure so that it applies until 17 December 2030, and to maintain the anti-dumping duty on ammonium nitrate originating in the Russian Federation at the existing duty amounts of £24.085 per tonne to £27.374 per tonne
Transition review of an anti-dumping measure applying to ammonium nitrate originating in the Russian Federation
On 19 March 2025, the TRA published a Notice of Initiation (NOI) to initiate a transition review of the UK measure relating to ammonium nitrate originating in the Russian Federation.
Summary of the transition review
The TRA initiated a transition review of the relevant trade measure relating to ammonium nitrate originating in the Russian Federation. During the assessment it publicly consulted and received responses on whether the anti-dumping measure should be varied or revoked.
Having considered the responses to the consultation, and having conducted its assessments, the TRA determined that the importation of the dumped goods subject to review would be likely to recur if sanctions were removed and the anti-dumping amounts were no longer applied to those goods. It also determined that it was likely that injury to UK industry of the same goods would recur in the event of sanctions being lifted if the anti-dumping measure was no longer applied to the goods subject to review. The TRA advised the Secretary of State that the variation of the measure, in accordance with its recommendation, meets the Economic Interest Test.
Recommendation of the TRA
The TRA recommended that the application of the anti-dumping measure should be varied so that it applies until 17 December 2030, 5 years after the date the measure would have expired (17 December 2025) if the transition review not been initiated. In addition, the TRA recommended that the duty amounts of the measure remain the same (ranging from £24.085 per tonne to £27.374 per tonne).
Secretary of State’s decision
The Secretary of State took the decision to accept the TRA’s recommendation to vary the application of the measure and maintain the existing anti-dumping amounts. The Secretary of State considers it is in the public interest to accept the recommendation to maintain the measure at the existing amounts. The import duty (the anti-dumping duty) on the goods given effect to by Taxation notice 2020/33 is hereby extended for a further 5 years in accordance with this public notice.
Expiry of the anti-dumping duty
The anti-dumping duties on the goods given effect to by this public notice will cease to apply on 17 December 2030.
The TRA will notify interested parties of the expiry of the anti-dumping duties in sufficient time to allow an interested party to make an application for an expiry review.
Goods description and commodity codes
This public notice relates to ammonium nitrate originating in the Russian Federation and exported to the UK. Please refer to the following goods descriptions and commodity codes.
Goods description: category 1 goods (ammonium nitrate)
Category 1 goods include:
- ammonium nitrate other than in aqueous solutions
- mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, with a nitrogen content exceeding 28% by weight
Commodity codes
- 31 02 30 90 00
- 31 02 40 90 00
- 36 02 00 00 10
Goods description: category 2 goods (solid fertiliser)
Category 2 goods include solid fertiliser with an ammonium nitrate content exceeding 80% by weight with both:
- no phosphorus content evaluated as Phosphorus Pentoxide (P2O5)
- no potassium content evaluated as Potassium Oxide (K2O)
Commodity codes
- 31 02 29 00 10
- 31 02 90 00 10
- 31 05 10 00 10
- 31 02 60 00 10
Goods description: category 3 goods (solid fertiliser)
Category 3 goods include solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with either:
- a phosphorus content evaluated as P2O5 of less than 3% by weight
- a potassium content evaluated as K2O of less than 3% by weight
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of less than 3% by weight
Commodity codes
- 31 05 10 00 20
- 31 05 51 00 10
- 31 05 20 10 30
- 31 05 90 20 30
- 31 05 59 00 10
Goods description: category 4 goods (solid fertiliser)
Category 4 goods include solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with either:
- a phosphorus content evaluated as P2O5 of 3% by weight or more but less than 6% by weight
- a potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of 3% by weight or more but less than 6% by weight
Commodity codes
- 31 05 10 00 30
- 31 05 20 10 40
- 31 05 51 00 20
- 31 05 59 00 20
- 31 05 90 20 40
Goods description: category 5 goods (solid fertiliser)
The duty specified in Table 5 applies to goods described or imported under a commodity code specified in this section.
Category 5 goods include solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with either:
- a phosphorus content evaluated as P2O5 of 6% by weight or more but less than 9% by weight
- a potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of 6% by weight or more but less than 9% by weight
Commodity codes
- 31 05 10 00 40
- 31 05 20 10 50
- 31 05 51 00 30
- 31 05 59 00 30
- 31 05 90 20 50
Goods description: category 6 goods (solid fertiliser)
Category 6 goods include solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with a phosphorus content evaluated as P2O5 of 9% by weight or more but less than 10.4% by weight.
Commodity codes
- 31 05 51 00 40
- 31 05 59 00 40
Goods description: category 7 goods (solid fertiliser)
Category 7 goods include solid fertiliser with an ammonium nitrate content exceeding 80% by weight and with either:
- a phosphorus content evaluated as P2O5 of 10.4% by weight or more but less than 12% by weight
- a potassium content evaluated as K2O of 9% by weight or more but less than 12% by weight
- a combined phosphorus content evaluated as P2O5 and potassium content evaluated as K2O of 9% by weight or more but less than 12% by weight
Commodity codes
- 31 05 10 00 50
- 31 05 20 10 60
- 31 05 90 20 60
Duty amount and additional codes
Category 1 goods (ammonium nitrate, duty amount A)
Table 1 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 1 goods subject to duty originating in the Russian Federation.
Table 1: duty amount and additional codes for category 1 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 27.374 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 27.374 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | 27.374 | A959 |
| All other overseas exporters (residual amount) | 27.374 | A999 |
Category 2 goods (solid fertiliser, duty amount A)
Table 2 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 2 goods subject to duty originating in the Russian Federation.
Table 2: duty amount and additional codes for category 2 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 27.374 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 27.374 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | No duty amount | A959 |
| All other overseas exporters (residual amount) | 27.374 | A999 |
Category 3 goods (solid fertiliser, duty amount B)
Table 3 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 3 goods subject to duty originating in the Russian Federation.
Table 3: duty amount and additional codes for category 3 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 26.554 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 26.554 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | No duty amount | A959 |
| All other overseas exporters (residual amount) | 26.554 | A999 |
Category 4 goods (solid fertiliser, duty amount C)
Table 4 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 4 goods subject to duty originating in the Russian Federation.
Table 4: duty amount and additional codes for category 4 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 25.734 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 25.734 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | No duty amount | A959 |
| All other overseas exporters (residual amount) | 25.734 | A999 |
Category 5 goods (solid fertiliser, duty amount D)
Table 5 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 5 goods subject to duty originating in the Russian Federation.
Table 5: duty amount and additional codes for category 5 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 24.905 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 24.905 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | No duty amount | A959 |
| All other overseas exporters (residual amount) | 24.905 | A999 |
Category 6 goods (solid fertiliser, duty amount E)
Table 6 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 6 goods subject to duty originating in the Russian Federation.
Table 6: duty amount and additional codes for category 6 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 24.529 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 24.529 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | No duty amount | A959 |
| All other overseas exporters (residual amount) | 24.529 | A999 |
Category 7 goods (solid fertiliser, duty amount F)
Table 7 specifies the additional amount of import duty (‘the anti-dumping duty’) applicable to the net, free-at-the-frontier price, before other amounts of import duty, of category 7 goods subject to duty originating in the Russian Federation.
Table 7: duty amount and additional codes for category 7 goods
| Overseas exporter | Duty amount in GBP (£) per tonne net | Additional code |
|---|---|---|
| Open Joint Stock Company (OJSC) Azot, Novomoskovsk | 24.085 | A522 |
| Open Joint Stock Company (OJSC) Nevinnomyssky Azot, Nevinnomyssk | 24.085 | A522 |
| Joint Stock Company United Chemical Company Uralchem (KCKK Branch), Kirovo-Chepetsk | No duty amount | A959 |
| All other overseas exporters (residual amount) | 24.085 | A999 |
Declaration required to qualify for duty amount
In order to qualify for the duty amount applicable to goods produced by an overseas exporter specified in Tables 1 to 7, a valid commercial invoice with an accompanying declaration must be presented to HM Revenue and Customs on importation of the goods. The text of the declaration is set out in the annex.
If an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.
Annex: declaration required to qualify for specified overseas exporter duty amount
The following declaration must be completed, dated and signed by an official of the entity issuing the valid commercial invoice who is identifiable by name and function.
“I, the undersigned, certify that the [volume] of [goods] sold for export to the United Kingdom included in this invoice was produced by [company name and address] ([additional code]) in [country]. I declare that the information provided in this invoice is complete and correct.
Date:
Signature:
Name (printed):”
Note, if an invoice is not presented, or the declaration is not made, the residual amount is the duty amount applicable to the goods.