HS Code for Urea (HS 3102.10)
Urea is the world's most-traded nitrogen fertilizer - 46% N, prilled or granular. Priced FOB Egypt / FOB Middle East / CFR Brazil. Under CBAM, urea (and its upstream ammonia) is now in scope, which will fundamentally reprice European imports from gas-cheap origins from 2026.
Sample 6-digit 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) |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 6.5% MFN; CBAM from 2026 on urea and ammonia feedstock. |
| United States | 0% |
| India | 0% Subsidised import channel via STE (RCF, IPL, STC); private imports rare. |
| Brazil | 0% Largest importer; direct farm and coop channels. |
| Australia | 0% |
Numerical Example: 30,000 MT granular urea, FOB Damietta USD 340/MT, CFR Santos Brazil
30,000 MT granular urea, FOB Damietta USD 340/MT, CFR Santos Brazil. Run your own numbers in the Import Duty & Tax calculator.
- · IMDG Code - solid urea is NOT dangerous goods; UAN solutions are corrosive Class 8.
- · CBAM: 3102.10 and 2814 (ammonia) in Annex I; certificate surrender from 2026.
- · EU Fertilising Products Regulation 2019/1009 (CE mark) for fertilizers marketed in the EU.
- · REACH pre-registration for urea imports > 1 t/year into the EU.
- · Biuret content <= 1% for foliar; <= 1.5% for standard soil-applied urea.
- · Russia
- · Qatar
- · Saudi Arabia
- · Egypt
- · Iran
- · Oman
- · UAE
Frequently asked questions
Both are 3102.10. Granular is larger particle (2-4mm), lower dust, preferred for direct-to-farm. Prilled (1-2mm) is common for industrial urea and blending.
Producers with cheap gas have low emissions per tonne of ammonia (roughly 1.6-1.8 tCO2/t NH3). Producers on coal-based ammonia (China) have 3-4x higher intensities. From 2026 the CBAM certificate charge will materially widen this gap into EU import parity pricing.
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.