SSLT Global
Sign in
HS 3102.21Fertilizers

HS Code for Ammonium Sulphate (HS 3102.21)

Ammonium sulphate (AS) is 21% N + 24% S - a nitrogen-sulphur fertilizer valued in sulphur-deficient soils. Mostly a by-product from caprolactam (nylon) production and steel coke-oven gas cleaning. CBAM covers AS as a nitrogen fertilizer.

Reviewed against WCO HS · WTO IDB · National customs schedules4 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

CodeDescription
3102.21Ammonium sulphate
3102.29Double salts and mixtures of ammonium sulphate and nitrate
Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

MarketDuty
European Union
6.5%
CBAM 2026.
Brazil
0%
Major importer for coffee/sugar cane.
India (BCD)
0%
China
5%

Worked landed-cost example

40,000 MT AS crystalline, FOB Antwerp USD 180/MT, CFR Santos

FOBUSD 7,200,000
FreightUSD 1,000,000
CFRUSD 8,200,000
Brazil dutyUSD 0
Landed ≈ USD 8.2m; ~USD 205/MT CFR.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
  • · IMSBC Code Group C.
  • · EU Reg 2019/1009 fertilising products.
  • · CBAM Annex I.
  • · IMDG - AS itself non-DG but caprolactam-source AS may contain trace nitrite - explosive risk if mixed with organics.
Top exporting countries
  • · China
  • · Belgium (BASF Antwerp)
  • · Germany (BASF Ludwigshafen)
  • · Netherlands (DSM)
  • · Russia (partly sanctioned)

Frequently asked questions

AS vs urea - N cost?

AS at USD 180/MT is USD 850/MT N (21% N). Urea at USD 340/MT is USD 740/MT N (46% N). AS is more expensive per N unit but provides sulphur - which is otherwise applied as elemental S or sulphate of potash. Growers in coffee/soybean/cane areas value the S.

Destination market toolkits

Country-specific duty, VAT/GST and Incoterms practice for the top destinations for fertilizers.

Import into India →
IGST on imports · 5% / 12% / 18% / 28%
Import into China →
Import VAT · 13% standard, 9% reduced, 6% services
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Netherlands →
BTW (VAT) · 21% standard, 9% reduced
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
Import into United States →
No federal VAT / GST · 0% federal

Fertilizers landed-cost pages: every destination market

Jump straight to the fertilizers import guide for any of the destination markets we cover.

Related commodity guides

HS 3102.10Fertilizers
HS Code for Urea (HS 3102.10) →
HS 3102.80Fertilizers
HS Code for UAN Solutions (HS 3102.80) →
HS 3102.10Fertilizers
HS Code for Granular Urea (HS 3102.10) →
HS 3105.30Fertilizers
HS Code for DAP - Di-Ammonium Phosphate (HS 3105.30) →

Related tools

HS Code Lookup →
Search harmonised codes across 21 sections.
Import Duty & Tax →
Landed cost with duty, VAT/GST and cess.
Landed Cost by HS & Country →
Duty + VAT/GST + Incoterm split for this HS.
CIF ↔ FOB Converter →
Convert customs value between Incoterms.

Sources & citations

Duty rates and regulations compiled from WCO HS, WTO integrated database, national customs authorities and published FTA schedules. Provided for decision-support only - confirm the 10-digit line and current preferential status with your licensed customs broker before acting.

Feedback
Was this page useful?