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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3102.21 | Ammonium sulphate |
| 3102.29 | Double salts and mixtures of ammonium sulphate and nitrate |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.5% CBAM 2026. |
| Brazil | 0% Major importer for coffee/sugar cane. |
| India (BCD) | 0% |
| China | 5% |
Numerical Example: 40,000 MT AS crystalline, FOB Antwerp USD 180/MT, CFR Santos
40,000 MT AS crystalline, FOB Antwerp USD 180/MT, CFR Santos. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · China
- · Belgium (BASF Antwerp)
- · Germany (BASF Ludwigshafen)
- · Netherlands (DSM)
- · Russia (partly sanctioned)
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to fertilizers (HS 3102.21) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 0% | VAT 5% | CIF + duty | 5.0% |
| Saudi Arabia | 0% | VAT 15% | CIF + duty | 15.0% |
| Singapore | 0% | GST 9% | CIF + duty | 9.0% |
| China | 0% | VAT 13% | CIF + duty | 13.0% |
| United States | 0% | Federal VAT 0% | CIF | 0.3% |
| United Kingdom | 0% | VAT 20% | CIF + duty | 20.0% |
| Germany | 0% | USt 19% | CIF + duty | 19.0% |
| Netherlands | 0% | BTW 21% | CIF + duty | 21.0% |
| Vietnam | 0% | VAT 10% | CIF + duty | 10.0% |
| Türkiye | 0% | KDV 20% | CIF + duty | 20.0% |
| Japan | 0% | JCT 10% | CIF + duty | 10.0% |
| South Korea | 0% | VAT 10% | CIF + duty | 10.0% |
| Brazil | 0% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 32.0% |
| Indonesia | 0% | PPN 11% | CIF + duty | 13.5% |
| Mexico | 0% | IVA 16% | CIF + duty | 16.9% |
| Egypt | 0% | VAT 14% | CIF + duty | 14.0% |
| Nigeria | 0% | VAT 7.5% | CIF + duty | 9.1% |
| South Africa | 0% | VAT 15% | Assessable value + duty | 16.5% |
| Australia | 0% | GST 10% | CIF + duty | 10.0% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.