Subheading · Chapter 31 · Section VI, Products of the chemical or allied industries

HS 3102 10Urea, whether or not in aqueous solution

Fertilisers › Mineral or chemical fertilisers, nitrogenous

Customs duty
10%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Varies
Free: 1 item, STE: 1 item
Export policy
Free
Unit
kg
Duty in China
1% to 40%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3102 10 10Fertilizer grade, conforming to Standard IS 540610%5% or 18%kg
3102 10 90Other10%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 2 tariff items: 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.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 1 tariff item
  • 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 238Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 39Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
31FertilizersNil—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3102 10, and China's below.

China: the same goods (3102 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3102 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3102.10.00.10Urea尿素1%China's provisional rate, lower than MFN4%9%0%ABtMN
3102.10.00.90Urea尿素40%APTA rate, with an APTA certificate of origin50%9%0%ABMN
  • 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

3102.10.00Urea, whether or not in aqueous solution

3102.10.00.10Urea尿素

Within quota, whether or not in aqueous solution配额内,不论是否水溶液

Unit
kg
MFN import duty
4%
Provisional import duty
1%
General import duty
150%
Import VAT
9%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
11 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
  • tTariff quota certificate关税配额证明
Inspection and quarantine
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Packing specifications包装规格
  • 3.Total nitrogen content总氮含量
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.Ingredient content成分含量
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
Pakistan
40%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
40%
CIQ codes
  • 3102100010101Urea (within quota, whether or not in aqueous solution) (feed additives)尿素(配额内,不论是否水溶液)(饲料添加剂)
  • 3102100010102Urea (within quota, whether or not in aqueous solution) (non-industrial food additive with no quarantine requirement)尿素(配额内,不论是否水溶液)(非工业用无检疫要求食品添加剂)
  • 3102100010103Urea (within quota, whether or not in aqueous solution) (urea solution for automotive use)尿素(配额内,不论是否水溶液)(车用尿素溶液)
3102.10.00.90Urea尿素

Outside quota, whether or not in aqueous solution配额外,不论是否水溶液

Unit
kg
MFN import duty
50%
Provisional import duty
None
General import duty
150%
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
  • MImport commodity inspection进口商品检验
  • NExport commodity inspection出口商品检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Packing specifications包装规格
  • 3.Total nitrogen content总氮含量
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.Ingredient content成分含量
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
Pakistan
40%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
40%
CIQ codes
  • 3102100090101Urea (outside quota, whether or not in aqueous solution) (feed additives)尿素(配额外,不论是否水溶液)(饲料添加剂)
  • 3102100090102Urea (outside quota, whether or not in aqueous solution) (other chemical products)尿素(配额外,不论是否水溶液)(其他化工产品)
  • 3102100090103Urea (outside quota, whether or not in aqueous solution) (urea solution for automotive use)尿素(配额外,不论是否水溶液)(车用尿素溶液)
3102.10.00.01Urea (within quota, whether or not in aqueous solution)尿素(配额内,不论是否水溶液 )Expired

Within quota, whether or not in aqueous solution配额内,不论是否水溶液

Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
150%
Import VAT
13%
Consumption tax
0%
Export duty
75%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • tTariff quota certificate关税配额证明
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
40%
Chile
0%
Pakistan
40%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%

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

Previous3101 00Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable productsOne level up3102Mineral or chemical fertilisers, nitrogenousNext3102 29Other

Sources

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.