HS 3105.30Fertilizers
HS Code for DAP - Di-Ammonium Phosphate (HS 3105.30)
DAP is 18% N, 46% P2O5 - the phosphate workhorse for rice, wheat and maize. India imports ~5-6 million MT/yr and heavily subsidises retail prices. Chinese export licences and Moroccan OCP supply moves swing global prices.
Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026
Sample 6-digit codes
| Code | Description |
|---|---|
| 3105.30 | Diammonium hydrogenorthophosphate (DAP) |
| 3105.20 | NPK mineral or chemical fertilisers containing N/P/K |
Need to check a specific code? Use the free HS code lookup tool.
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.5% |
| India (BCD) | 0% Nutrient-Based Subsidy scheme; canalised imports. |
| United States | 0% AD/CVD lifted on Morocco/Russia in 2024. |
| Brazil | 0% |
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Worked landed-cost example
60,000 MT DAP 18-46-0, FOB Casablanca USD 560/MT, CFR Vizag India
FOBUSD 33,600,000
FreightUSD 1,800,000
CFRUSD 35,400,000
India BCDUSD 0
Landed ≈ USD 35.4m; ~USD 590/MT CFR. NBS subsidy tops up to reach farmer MRP.
Run your own numbers in the import duty & tax calculator.
Regulatory checkpoints
- · IMSBC Code Group C.
- · EU Reg 2019/1009 fertilising products.
- · Argus / Fertecon FOB Morocco, CFR India benchmarks.
- · Cadmium limits under EU Reg 2019/1009 (max 60 mg Cd/kg P2O5).
Top exporting countries
- · China (export licence risk)
- · Morocco (OCP)
- · United States (Mosaic)
- · Russia (partly sanctioned)
- · Saudi Arabia (Ma’aden)
Frequently asked questions
Cadmium limits impact?
EU Fertilising Products Regulation limits Cd to 60 mg/kg P2O5. Moroccan rock phosphate averages 25-45 mg/kg Cd - acceptable. Some African rocks exceed 200 mg/kg. Origin matters for EU-bound DAP; look for Cd content on Certificate of Analysis.
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 United States →
No federal VAT / GST · 0% federal
Import into Germany →
VAT (Umsatzsteuer / Einfuhrumsatzsteuer) · 19% standard, 7% reduced
Import into Saudi Arabia →
VAT · 15% standard (from July 2020)
Import into Brazil →
ICMS (state) + PIS/COFINS (federal) · ICMS 17-19% (varies by state); PIS 2.1%; COFINS 9.65%
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
Related tools
Sources & citations
- IMO IMSBC / IMDG CodesInternational Maritime Organization
- WCO Harmonized System NomenclatureWorld Customs Organization
- WTO Integrated Database (tariff data)World Trade Organization
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