Subheading · Chapter 31 · Section VI, Products of the chemical or allied industries
HS 3101 00Animal or vegetable fertilisers, whether or not mixed together or chemically treated, fertilisers produced by the mixing or chemical treatment of animal or vegetable products
Fertilisers
- Customs duty
- 7.5%
- 4 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Varies
- Free: 2 items, Restricted: 2 items
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 4%
- On Indian goods
Codes under this subheading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3101 00 10 | Guano | 7.5% | 0% or 5% | kg |
| 3101 00 91 | Animal dung | 7.5% | 0% or 5% | kg |
| 3101 00 92 | Animal excreta | 7.5% | 0% or 5% | kg |
| 3101 00 99 | Other | 7.5% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 tariff items
- Restricted: 2 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0% or 5%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 116 | All goods and organic manure, other than pre-packaged and labelled | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 237 | All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 5% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 31 | Fertilizers | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3101 00, and China's below.
China: the same goods (3101 00)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 3101 00. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3101.00.11.00 | Bird guano, not chemically treated未经化学处理的鸟粪 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 0% | ABPQ |
| 3101.00.19.10 | Forest litter, not chemically treated未经化学处理的森林凋落物 | 3.3%APTA rate, with an APTA certificate of origin | 6.5% | 9% | 0% | 8ABPQ |
| 3101.00.19.90 | Other animal or vegetable fertilisers, not chemically treated未经化学处理的其他动植物肥料 | 3.3%APTA rate, with an APTA certificate of origin | 6.5% | 9% | 0% | ABPQ |
| 3101.00.90.20 | Forest litter, chemically treated经化学处理的森林凋落物 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 8ABPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
3101.00.11Bird guano, not chemically treated
3101.00.11.00Bird guano, not chemically treated未经化学处理的鸟粪
- Unit
- kg
- MFN import duty
- 3%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Packing specifications包装规格
- 5.Whether or not chemically treated是否经过化学处理
- 6.Whether mixed with chemical fertilisers是否与化学肥料混合
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3101001100999Bird guano, not chemically treated未经化学处理的鸟粪
3101.00.19Other animal or vegetable fertilisers, not chemically treated, and mixtures thereof
3101.00.19.10Forest litter, not chemically treated未经化学处理的森林凋落物
Including forest humus such as decayed leaves, roots, bark, leaves, roots, etc.包括腐叶、腐根、树皮、树叶、树根等森林腐殖质
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Packing specifications包装规格
- 5.Whether or not chemically treated是否经过化学处理
- 6.Whether mixed with chemical fertilisers是否与化学肥料混合
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 3.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3101001910101Forest litter, not chemically treated (including decaying leaves, roots, bark, leaves, roots and other forest humus) (tree bark (growing media))未经化学处理的森林凋落物(包括腐叶、腐根、树皮、树叶、树根等森林腐殖质)(树皮(栽培介质))
- 3101001910102Forest litter, not chemically treated (including decaying leaves, roots, bark, leaves, roots and other forest humus) (other organic growing media)未经化学处理的森林凋落物(包括腐叶、腐根、树皮、树叶、树根等森林腐殖质)(其他有机栽培介质)
- 3101001910103Forest litter, not chemically treated (incl. decaying leaves, roots, bark, leaves, roots, etc. forest humus) (plant organic fertilizer)未经化学处理的森林凋落物(包括腐叶、腐根、树皮、树叶、树根等森林腐殖质)(植物有机肥)
- 3101001910104Forest litter, not chemically treated (incl. decaying leaves, roots, bark, etc.) (other animal or vegetable fertilizers)未经化学处理的森林凋落物(包括腐叶、腐根、树皮、树叶、树根等森林腐殖质)(其他动植物肥料)
3101.00.19.90Other animal or vegetable fertilisers, not chemically treated未经化学处理的其他动植物肥料
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Packing specifications包装规格
- 5.Whether or not chemically treated是否经过化学处理
- 6.Whether mixed with chemical fertilisers是否与化学肥料混合
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 3.3%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 3.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3101001990101Other animal or vegetable fertilisers, not chemically treated (other animal organs, cells, culture media)未经化学处理的其他动植物肥料(其他动物器官、细胞、培养基)
- 3101001990102Other animal or vegetable fertilisers, not chemically treated (e.g. dung of bovine animals, sheep or goats)未经化学处理的其他动植物肥料(猪、牛、羊等偶蹄动物粪便)
- 3101001990103Other animal or vegetable fertilizers, not chemically treated (dung of equidae)未经化学处理的其他动植物肥料(马等奇蹄动物粪)
- 3101001990104Other animal or vegetable fertilizers, not chemically treated (other animal manure)未经化学处理的其他动植物肥料(其他动物粪便)
- 3101001990105Other animal or vegetable fertilizers, not chemically treated (animal fertilizers, refuse)未经化学处理的其他动植物肥料(动物性肥料、垃圾)
- 3101001990106Other animal or vegetable fertilizers, not chemically treated (other animal waste)未经化学处理的其他动植物肥料(其他动物性废弃物)
- 3101001990107Other animal or vegetable fertilisers, not chemically treated (vegetable organic fertilisers)未经化学处理的其他动植物肥料(植物有机肥)
- 3101001990108Other animal or vegetable fertilizers, not chemically treated (other animal-origin fertilizers)未经化学处理的其他动植物肥料(其他动物源性肥料)
- 3101001990109Other animal or vegetable fertilizers, not chemically treated (poultry organic fertilizer)未经化学处理的其他动植物肥料(禽源性有机肥)
3101.00.90Chemically treated animal or vegetable fertilizers; fertilizers made from chemically treated animal or vegetable products
3101.00.90.20Forest litter, chemically treated经化学处理的森林凋落物
Including forest humus such as decayed leaves, roots, bark, leaves, roots, etc.包括腐叶、腐根、树皮、树叶、树根等森林腐殖质
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 8Export prohibited禁止出口商品
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Packing specifications包装规格
- 5.Whether or not chemically treated是否经过化学处理
- 6.Whether mixed with chemical fertilisers是否与化学肥料混合
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0.8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 2%
- Brunei
- 2%
- Cambodia
- 2%
- South Korea
- 2%
- Laos
- 2%
- Malaysia
- 2%
- New Zealand
- 2.4%
- Singapore
- 2%
- Thailand
- 2%
- Vietnam
- 2%
- Japan
- 2.8%
- Indonesia
- 2%
- Philippines
- 2%
- Myanmar
- 2%
CIQ codes
- 3101009020101Chemically treated forest litter (including humus, such as decaying leaves, roots, bark, leaves, tree roots) (other animal organs, cells, culture media)经化学处理的森林凋落物(包括腐叶、腐根、树皮、树叶、树根等森林腐殖质)(其他动物器官、细胞、培养基)
- 3101009020102Chemically treated forest litter (including humus, rotten roots, bark, leaves, tree roots, etc.) (plant organic fertilizer)经化学处理的森林凋落物(包括腐叶、腐根、树皮、树叶、树根等森林腐殖质)(植物有机肥)
3101.00.90.10Chemically treated animal or vegetable fertilizers containing animal-origin components经化学处理的含动物源性成分动植物肥料Expired
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 9%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
- QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Processing method加工工艺
- 4.Packing specifications包装规格
- 5.Whether or not chemically treated是否经过化学处理
- 6.Whether mixed with chemical fertilisers是否与化学肥料混合
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.8%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 3.6%
- Brunei
- 3.6%
- Cambodia
- 3.6%
- Laos
- 3.6%
- Malaysia
- 3.6%
- New Zealand
- 3.6%
- Singapore
- 3.6%
- Thailand
- 3.6%
- Vietnam
- 3.6%
- Japan
- 3.8%
CIQ codes
- 3101009010101Chemically treated animal or vegetable fertilizers containing animal-origin components (e.g. dung, feathers) (other animal organs, cells, culture media)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(其他动物器官、细胞、培养基)
- 3101009010102Chemically treated animal or vegetable fertilisers containing animal-origin components (e.g. dung, feathers) (dung of even-toed ungulates such as pigs, cattle, sheep)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(猪、牛、羊等偶蹄动物粪便)
- 3101009010103Chemically treated animal or vegetable fertilizers containing animal products (e.g., dung, feathers) (dung of equidae)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(马等奇蹄动物粪)
- 3101009010104Chemically treated animal or vegetable fertilizers containing animal-origin components (e.g., dung, feathers) (other animal dung)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(其他动物粪便)
- 3101009010105Chemically treated animal or vegetable fertilisers containing animal-origin components (e.g. dung, feathers) (animal fertilisers, refuse)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(动物性肥料、垃圾)
- 3101009010106Chemically treated animal or vegetable fertilisers containing animal-origin components (e.g. dung, feathers) (other animal waste)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(其他动物性废弃物)
- 3101009010107Chemically treated animal or vegetable fertilizers containing animal-origin components (e.g., dung, feathers) (other chemical products)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(其他化工产品)
- 3101009010108Chemically treated animal or vegetable fertilizers containing animal-origin components (e.g., dung, feathers) (poultry-derived organic fertilizer)经化学处理的含动物源性成分(如粪、羽毛等)动植物肥料(禽源性有机肥)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous3006 60Chemical contraceptive preparations based on hormones, on other products of heading 2937 or on spermicidesOne level up3101Animal or vegetable fertilisers, whether or not mixed together or chemically treated, fertilisers produced by the mixing or chemical treatment of animal or vegetable productsNext3102 10Urea, whether or not in aqueous solution
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.