Heading · Chapter 31 · Section VI, Products of the chemical or allied industries
HS 3105Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
Fertilisers
- Customs duty
- 5% to 7.5%
- 9 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 50%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 3105 10 00 | Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | 7.5% | 5% or 18% | kg |
| 3105 20 00 | Mineral or chemical fertilisers containing chap-the three fertilising elements nitrogen, phosphorus and potassium | 5% | 5% or 18% | kg |
| 3105 30 00 | Diammonium hydrogen ortho phosphate (diammonium phosphate) | 5% | 5% or 18% | kg |
| 3105 40 00 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 5% | 5% or 18% | kg |
| 3105 51 00 | Containing nitrates and phosphates | 5% | 5% or 18% | kg |
| 3105 59 00 | Other | 5% | 5% or 18% | kg |
| 3105 60 00 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 5% | 5% or 18% | kg |
| 3105 90 | Other | 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 9 tariff items: 5% to 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: 9 tariff items
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. 241 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 42 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, 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: 9 tariff items
China: the same goods (3105)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 3 expired under 3105. 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 |
|---|---|---|---|---|---|---|
| 3105.10.00.10 | Ammonium nitrate in flakes or similar forms or in retail packings制成片状及类似形状或零售包装的硝酸铵 | 1%China's provisional rate, lower than MFN | 4% | 13% | 0% | 9BN |
| 3105.10.00.20 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, in plates, similar forms or in retail packings制成片状及类似形状或零售包装的硝酸铵与碳酸钙或其他无肥效无机物的混合物 | 1%China's provisional rate, lower than MFN | 4% | 13% | 0% | 9BN |
| 3105.10.00.90 | Other goods of Chapter 31, put up in tablets, lozenges or similar forms or in retail packings制成片状及类似形状或零售包装的第31章其他货品 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7BvN |
| 3105.20.00.10 | Chemical or mineral fertilizers化学肥料或矿物肥料 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | ABtMN |
| 3105.20.00.90 | Chemical or mineral fertilizers化学肥料或矿物肥料 | 50%MFN rate (no APTA concession on this line) | 50% | 9% | 0% | ABMN |
| 3105.30.00.10 | Diammonium hydrogenorthophosphate磷酸氢二铵 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | ABtRN |
| 3105.30.00.90 | Diammonium hydrogenorthophosphate磷酸氢二铵 | 50%MFN rate (no APTA concession on this line) | 50% | 9% | 0% | ABRN |
| 3105.40.00.00 | Ammonium dihydrogenorthophosphate磷酸二氢铵 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7ABvMN |
| 3105.51.00.00 | Fertilisers containing nitrates and phosphates含有硝酸盐及磷酸盐的肥料 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7ABvMN |
| 3105.59.00.00 | Other fertilisers containing the two elements nitrogen and phosphorus其他含氮、磷两种元素肥料 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7ABvMN |
| 3105.60.00.00 | Fertilisers containing phosphorus and potassium含磷、钾两种元素的肥料 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7ABvMN |
| 3105.90.10.00 | Organic-inorganic compound fertilizers有机-无机复混肥料 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7ABvMN |
| 3105.90.90.00 | Other fertilisers其他肥料 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | 7ABvMN |
- 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.