HS Code for Granular Urea (HS 3102.10)
Urea (46% N) is the world's most-traded fertiliser at ~180 million MT/yr, half of which crosses borders. Granular (2-4mm) is preferred over prilled for handling and bulk-blending; commands a USD 5-15/MT premium. All urea is CBAM Annex I from 2026.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3102.10 | Urea, whether or not in aqueous solution |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.5% CBAM 2026 - certificates on embedded emissions. |
| India (BCD) | 0% Fertiliser subsidy scheme; canalised through IPL/RCF/NFL/MMTC. |
| Brazil | 0% Major importer for maize/soy. |
| United States | 0% |
Numerical Example: 35,000 MT granular urea, FOB Damietta USD 340/MT, CFR Santos Brazil
35,000 MT granular urea, FOB Damietta USD 340/MT, CFR Santos Brazil. Run your own numbers in the Import Duty & Tax calculator.
- · CBAM Annex I - fertilizers.
- · IMSBC Code Group C - urea non-hazardous but hygroscopic.
- · EU Reg 2019/1009 fertilising products regulation.
- · REACH registration.
- · Argus/Platts FOB Middle East, FOB Baltic, CFR Brazil benchmarks.
- · Russia (partial sanctions)
- · Egypt
- · UAE
- · Qatar
- · Saudi Arabia
- · Iran (sanctioned)
Frequently asked questions
Prilled urea is made by spraying molten urea down a tower; smaller particles (1.5-3mm), softer, more dusting. Granular is fluid-bed granulated, harder, larger (2-4mm), better for bulk blending with DAP/MOP. Same HS but granular is USD 5-15/MT premium.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to fertilizers (HS 3102.10) 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.