HS Code for Fertilizers (Chapter 31)
Chapter 31 covers mineral or chemical fertilizers - nitrogenous (3102), phosphatic (3103), potassic (3104) and multi-nutrient (3105). Global trade is dominated by urea, DAP, MOP and NPK blends. Subsidy regimes (India NBS, DBT) shape the buyer economics far more than tariff.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3102.10 | Urea, whether or not in aqueous solution (46-0-0, prilled or granular) |
| 3102.21 | Ammonium sulphate (21-0-0-24S) |
| 3102.30 | Ammonium nitrate |
| 3103.11 | Superphosphates, P2O5 ≥ 35% (TSP) |
| 3104.20 | Potassium chloride (MOP, 60% K2O) |
| 3104.30 | Potassium sulphate (SOP, 50% K2O) |
| 3105.20 | NPK compound fertilizers (10-26-26, 12-32-16, 20-20-0) |
| 3105.30 | Diammonium phosphate (DAP, 18-46-0) |
| 3105.40 | Monoammonium phosphate (MAP, 11-52-0) |
Typical import duty by market
| Market | Duty |
|---|---|
| India (BCD) | 0% urea / 0% DAP / 0% MOP Statutorily controlled prices + NBS subsidy; import channelled through IPL/STC/MMTC. |
| European Union | 6.5% urea (0% under GSP+) AD duty on Russia, Trinidad urea; CBAM applies to fertilizers from Jan 2026. |
| Brazil | 0% Zero on all major straights - Brazil is world's #1 importer. |
| United States | 0% - 5% AD/CVD on Russia, Trinidad, Morocco phosphates. |
Numerical Example: 40,000 MT urea prilled (HS 3102.10), CIF Kandla USD 340/MT - Oman origin, LC at sight
40,000 MT urea prilled (HS 3102.10), CIF Kandla USD 340/MT - Oman origin, LC at sight. Run your own numbers in the Import Duty & Tax calculator.
- · IMSBC Code Group C for solid bulk fertilizers; Group B (hazard) for ammonium nitrate.
- · IMDG/UN 1942 ammonium nitrate special stowage; IMO SOLAS II-2 fire safety.
- · EU Fertilising Products Regulation 2019/1009 - CE mark for products placed on the EU market.
- · CBAM Annex I - urea and other nitrogen fertilizers in scope; embedded emissions reporting since Oct 2023.
- · India: Fertilizer Control Order 1985, mandatory testing at notified labs before release.
- · Russia
- · China
- · Morocco
- · Canada
- · Saudi Arabia
- · Belarus
- · USA
- · Oman
Frequently asked questions
India's fertilizer strategy is subsidy-driven, not tariff-driven. Zero BCD keeps landed cost low; the government then compensates channel partners via NBS (Nutrient-Based Subsidy) or DBT so farmers pay a controlled retail price.
Fertilizers (urea, ammonium nitrate, and other Chapter 31 items) are in the CBAM Annex I list. From Jan 2026, EU importers surrender CBAM certificates against embedded GHG emissions - Russian/Belarusian ammonia-fed producers face the biggest impact.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to agricultural (HS 31) 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.