Tariff item · Chapter 31 · Section VI, Products of the chemical or allied industries
HS 3102 10 90Urea, whether or not in aqueous solution: other
Fertilisers › Mineral or chemical fertilisers, nitrogenous
- Customs duty
- 10%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 1% to 40%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | 5% | Assessable value11/2021-Customs, S.No. 11 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAPTA | 0% | Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| India–Oman CEPA20/2026-Customs | 0% BCD + 5% AIDCplus AIDC 5% | Oman |
| SAFTA | 5% | Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*As per DGFT Notf 68/2025-26 dt 27-03-2026 the Central Government hereby extends the STE status of Indian Potash Ltd (IPL) till 31-03-2027 for import of Urea on Government account. All other terms and conditions remain the same as in the Notification 79/2023 dated 18.03.2024*Import of Urea, whether or not in aqueous solution-fertilizer grade conforming to Indian Standard 5406 is allowed through RCF and NFL subject to para 2.21 of FTP, 2023.Import of Urea (for agriculture purpose) on Government account shall be allowed either by designated STEs itself, or through any entity/entities (fertilizer marketing entities) so authorized by the Department of Fertilizer from time to time, for filing Bill of Entry at Indian ports. However, import of Technical Grade Urea (TGU) meant for Non-Agricultural purpose/ Industrial use/ NPK manufacturing shall be Free. Refer S.O.1389 (E), DGFT NOTF 61/2015-20 both dt 22-03-2023 and DGFT NOTF 08/2023 dt 29-05-23 and DGFT NOTF 65/2024-25 dt.18.03.2025*Refer the Fertilizer (Control) Order, 1985 amended from time to time*Urea, whether or not in aqueous solution-fertilizer grade must confirm to Indian Standard 5406*Indian Standard 17042 (Part-1): 2018 is applicable on Diesel Engines-nox reduction agent aus 32. Goods or articles specified shall conform to the said Indian Standard and shall bear the Standard Mark under a Licence from the bureau as per Scheme-1 of Schedule II of the BIS (Conformity Assessment) Regulations, 2018 under the Diesel Engines-NOX Reduction Agent AUS 32 (QC) order 2024(S.O.922(E) DT 26-02-24)*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free under DGFT 08/2023 of 29 May 2023.
- Condition: Import of Technical Grade Urea (TGU) meant for non-agricultural purpose/ industrial use/ NPK Manufacturing shall be Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is 5% (S.No. 11 of 11/2021-Customs, as amended by 36/2023-Customs). 1 more entry cover this code for named goods or on a condition, for example S.No. 12 of 11/2021-Customs (Muriate of potash, for use as manure or for the production of complex fertilisers: 5%; for an end use); not in the totals.
- AIDC is Nil where exemption from BCD is claimed under advance authorisation, an EOU scheme or the notifications 11/2021-Customs lists (S.Nos. 17A to 20, among them some trade agreements); the totals do not assume one.
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5% or 18%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 238 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 39 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 31 | Fertilizers | Nil | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
- Condition: Export of Urea is permitted subject to:- i) prior permission /no objection certificate (NOC) of the Department of fertilizers (DOF). ii) production of Declaration /certificate as at (1) before customs at the time of export.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3102 10, and China's below.
China: the same goods (3102 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3102 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3102.10.00.10 | Urea尿素 | 1%China's provisional rate, lower than MFN | 4% | 9% | 0% | ABtMN |
| 3102.10.00.90 | Urea尿素 | 40%APTA rate, with an APTA certificate of origin | 50% | 9% | 0% | ABMN |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
3102.10.00Urea, whether or not in aqueous solution
3102.10.00.10Urea尿素
Within quota, whether or not in aqueous solution配额内,不论是否水溶液
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 1%
- General import duty
- 150%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 11 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
- tTariff quota certificate关税配额证明
Inspection and quarantine
- MImport commodity inspection进口商品检验
- NExport commodity inspection出口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Packing specifications包装规格
- 3.Total nitrogen content总氮含量
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Ingredient content成分含量
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- Pakistan
- 40%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 40%
CIQ codes
- 3102100010101Urea (within quota, whether or not in aqueous solution) (feed additives)尿素(配额内,不论是否水溶液)(饲料添加剂)
- 3102100010102Urea (within quota, whether or not in aqueous solution) (non-industrial food additive with no quarantine requirement)尿素(配额内,不论是否水溶液)(非工业用无检疫要求食品添加剂)
- 3102100010103Urea (within quota, whether or not in aqueous solution) (urea solution for automotive use)尿素(配额内,不论是否水溶液)(车用尿素溶液)
3102.10.00.90Urea尿素
Outside quota, whether or not in aqueous solution配额外,不论是否水溶液
- Unit
- kg
- MFN import duty
- 50%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 9%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
- BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
- NExport commodity inspection出口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Packing specifications包装规格
- 3.Total nitrogen content总氮含量
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Ingredient content成分含量
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- Pakistan
- 40%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 40%
CIQ codes
- 3102100090101Urea (outside quota, whether or not in aqueous solution) (feed additives)尿素(配额外,不论是否水溶液)(饲料添加剂)
- 3102100090102Urea (outside quota, whether or not in aqueous solution) (other chemical products)尿素(配额外,不论是否水溶液)(其他化工产品)
- 3102100090103Urea (outside quota, whether or not in aqueous solution) (urea solution for automotive use)尿素(配额外,不论是否水溶液)(车用尿素溶液)
3102.10.00.01Urea (within quota, whether or not in aqueous solution)尿素(配额内,不论是否水溶液 )Expired
Within quota, whether or not in aqueous solution配额内,不论是否水溶液
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 150%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 75%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- tTariff quota certificate关税配额证明
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 40%
- Chile
- 0%
- Pakistan
- 40%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.