HS Code for Prilled Urea (HS 3102.10)
Prilled urea (1.5-3mm particles from spray tower) is USD 5-15/MT cheaper than granular. Softer, dustier, and prone to caking - suited to bag markets and where fertilizer is broadcast rather than blended. Iranian, Egyptian, Middle East production is prilled-heavy; Russia has both.
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. |
| India (BCD) | 0% Canalised subsidy imports. |
| Ethiopia | 0% State import. |
| Brazil | 0% |
Numerical Example: 30,000 MT prilled urea, FOB Bandar Imam Iran USD 315/MT, CFR Beira Mozambique
30,000 MT prilled urea, FOB Bandar Imam Iran USD 315/MT, CFR Beira Mozambique. Run your own numbers in the Import Duty & Tax calculator.
- · IMSBC Code Group C.
- · CBAM Annex I from 2026.
- · Argus / Fertecon Middle East prilled benchmark separate from granular.
- · Anti-caking agent (typically UF) declaration for shipment.
- · Iran (sanctioned into some markets)
- · Egypt
- · Russia (partly sanctioned)
- · Indonesia (Pusri)
- · Malaysia (Petronas)
Frequently asked questions
Broadcast application (small-scale African/Asian farmers, direct spread on rice paddies) accepts prilled. Bulk blends (grain-belt mechanised farming in USA/Brazil/Ukraine) demand granular for uniform particle size with DAP/MOP. Rule of thumb: bag = prilled OK, bulk blend = granular.
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.