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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3105.30 | Diammonium hydrogenorthophosphate (DAP) |
| 3105.20 | NPK mineral or chemical fertilisers containing N/P/K |
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% |
Numerical Example: 60,000 MT DAP 18-46-0, FOB Casablanca USD 560/MT, CFR Vizag India
60,000 MT DAP 18-46-0, FOB Casablanca USD 560/MT, CFR Vizag India. Run your own numbers in the Import Duty & Tax calculator.
- · 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).
- · China (export licence risk)
- · Morocco (OCP)
- · United States (Mosaic)
- · Russia (partly sanctioned)
- · Saudi Arabia (Ma’aden)
Frequently asked questions
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.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to fertilizers (HS 3105.30) 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.