HS 3102.10Fertilizers · India

HS Code for Urea - Import into India

Duty and tax snapshot for importing fertilizers (HS 3102.10) into India. Typical MFN duty ~5%, IGST 18% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

IGST

18%

Total taxes / CIF

24.1%

Worked landed-cost example

USD 90,000 FOB parcel of fertilizers (HS 3102.10) shipped to India.

FOB valueUSD 90,000

Origin chargesUSD 1,350

FreightUSD 7,200

InsuranceUSD 450

CIFUSD 99,000

Assessable value (CIF + 1% landing)USD 99,990

Import duty @ 5%USD 5,000

IGST @ 18%USD 18,898

Destination inlandUSD 1,800

Landed cost ≈ USD 124,698

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3102.10	Urea, whether or not in aqueous solution
3102.30	Ammonium nitrate
3102.40	Mixtures of ammonium nitrate with CaCO3
3102.80	Mixtures of urea and ammonium nitrate (UAN)

India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes

· India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
· Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
· SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.
· Assessable value = CIF + 1% landing charges (this 1% add-on was removed post-2017 for most goods but persists in specific tariff lines - verify per HS).

Frequently asked questions

What is the typical import duty on fertilizers (HS 3102.10) into India?

India applies an MFN duty of about 5% on HS chapter 3102.10 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of fertilizers in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

What is the landed cost of a USD 90,000 FOB shipment of fertilizers into India?

On a USD 90,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 99,000. Applying 5% duty and 18% IGST brings total taxes to about USD 23,898 (~24.1% of CIF). Landed at buyer's warehouse ≈ USD 124,698.

Which HS code should I use for fertilizers in India?

Start with the 6-digit international HS heading - for example 3102.10 (Urea, whether or not in aqueous solution). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping fertilizers to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 3102.10?

India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.