Heading · Chapter 31 · Section VI, Products of the chemical or allied industries
HS 3102Mineral or chemical fertilisers, nitrogenous
Fertilisers
- Customs duty
- 0% to 10%
- 12 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Mostly Free
- STE: 1 item
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 40%
- On Indian goods
Codes under this heading
9 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 |
|---|---|---|---|---|
| 3102 10 | Urea, whether or not in aqueous solution | 10% | 5% or 18% | kg |
| 3102 21 00 | Ammonium sulphate | 5% | 5% or 18% | kg |
| 3102 29 | Other | 7.5% | 5% or 18% | kg |
| 3102 30 00 | Ammonium nitrate, whether or not in aqueous solution | 10% | 5% or 18% | kg |
| 3102 40 00 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 7.5% | 5% or 18% | kg |
| 3102 50 00 | Sodium nitrate | Free | 5% or 18% | kg |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 7.5% | 5% or 18% | kg |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 7.5% | 5% or 18% | kg |
| 3102 90 | Other, including mixtures not specified in the foregoing sub-headings | 7.5% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 12 tariff items: 0% to 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 3 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 11 tariff items
- STE: 1 tariff item
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 238 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 39 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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: 12 tariff items
China: the same goods (3102)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force and 1 expired under 3102. 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 |
|---|---|---|---|---|---|---|
| 3102.10.00.10 | Urea尿素 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | ABtMN |
| 3102.10.00.90 | Urea尿素 | 40%APTA rate, with an APTA certificate of origin | 50% | 9% | 0% | ABMN |
| 3102.21.00.00 | Ammonium sulphate硫酸铵 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7ABvR |
| 3102.29.00.00 | Double salts and mixtures of ammonium sulphate and ammonium nitrate硫酸铵和硝酸铵的复盐及混合物 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7Bv |
| 3102.30.00.00 | Ammonium nitrate硝酸铵 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 9ABkMN |
| 3102.40.00.00 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances硝酸铵与碳酸钙等的混合物 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 7BvN |
| 3102.50.00.00 | Sodium nitrate硝酸钠 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7ABvNMS |
| 3102.60.00.00 | Double salts and mixtures of calcium nitrate and ammonium nitrate硝酸钙和硝酸铵的复盐及混合物 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7BvN |
| 3102.80.00.00 | Aqueous solutions of mixtures of urea and ammonium nitrate尿素及硝酸铵混合物的水溶液 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7BvN |
| 3102.90.10.00 | Calcium cyanamide氰氨化钙 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7ABvNM |
| 3102.90.90.00 | Other mineral or chemical nitrogenous fertilisers其他矿物氮肥及化学氮肥 | 4%MFN rate (no APTA concession on this line) | 4% | 9% | 0% | 7BvN |
- 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.
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
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.