HS 31Agricultural

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.

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

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)

Need to check a specific code? Use the free HS code lookup tool.

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.

Worked landed-cost example

40,000 MT urea prilled (HS 3102.10), CIF Kandla USD 340/MT - Oman origin, LC at sight

Cargo valueUSD 13,600,000

India BCD 0%USD 0

IGST 5%USD 680,000

Handling + demurrage bufferUSD 200,000

Landed cost ≈ USD 14.48 M - subsidy is settled to importer under NBS/DBT, farmer pays MRP.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· 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.

Top exporting countries

· Russia
· China
· Morocco
· Canada
· Saudi Arabia
· Belarus
· USA
· Oman

Frequently asked questions

Why does India apply zero duty despite being a top importer?

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.

How does CBAM affect fertilizer trade?

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.