Tariff item · Chapter 31 · Section VI, Products of the chemical or allied industries
HS 3102 30 00Ammonium nitrate, whether or not in aqueous solution
Fertilisers › Mineral or chemical fertilisers, nitrogenous
- Customs duty
- 5%
- Notified, 45/2025-Customs
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4%
- 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), rate notified under 45/2025-Customs | 5% | 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 |
BCD is the rate notified under 45/2025-Customs (S.No. 126); the tariff's statutory rate is 10%.
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, 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 |
| India–Chile PTA | 1.5% | Chile |
| India–EFTA TEPAOnly for: 2% BCD + 4% AIDC: whether this is below the normal rate depends on the AIDC charged without the agreement, which our tariff data does not hold. See Table I of 52/2025-Customs.52/2025-Customs | 2% BCD + 4% AIDCplus AIDC 4% | Norway |
| India–Oman CEPAOnly for: 0% BCD + 5% AIDC: whether this is below the normal rate depends on the AIDC charged without the agreement, which our tariff data does not hold. See Table II of 20/2026-Customs.20/2026-Customs | 0% BCD + 5% AIDCplus AIDC 5% | Oman |
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Clearance by other agencies
- Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
Documents: Licence to Import Ammonium Nitrate (licence Form P-5) (PESO); Registration Certificate (BIS).
"*Ammonium Nitrate, whether or not in aqueous solution is Free.However, Import of Ammonium Nitrate having the chemical formula NH4NO3 or any combination containing more than 45percent of Ammonium Nitrate by weight including emulsions, suspensions, melts or gels (with or without inorganic nitrates), and classified as explosive under Explosives Act, 1884, is subject to license from Chief Controller of Explosives under the Ammonium Nitrate Rules, 2012*Import of Ammonium Nitrate is allowed only in accordance with conditions of Licence granted under Ammonium Nitrate (AN) Rules, 2012. Import allowed only through specified ports and as per Rule 18 of AN Rules 2012. Import not allowed through Air. Packing of Ammonium Nitrate has to be strictly as per Rule 8. Marking on packages has to be as per Rule 9*Indian Standard 4668 is applicable for Ammonium Nitrate for explosives. Indian Standard 13425 is applicable for Ammonium Nitrate for Nitrous Oxide production*As per SL.No.126 of S.O.227(E) DT 24.03.1992 read with PLI Rules, 1991; for import of (a) 350T or more Ammonium Nitrate(i) or (b) 1250T or more Ammonium Nitrate in the form of Fertiliser, importer shall take insurance for fulfilling ERF obligation under PLI Act 1991*Refer the Fertilizer (Control) Order, 1985 amended from time to time*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
- Condition: However, Import of Ammonium Nitrate having the chemical formula NH4NO3 or any combination containing more than 45percent of Ammonium Nitrate by weight including emulsions, suspensions, melts or gels (with or without inorganic nitrates), and classified as explosive under Explosives Act, 1884, is subject to license from Chief Controller of Explosives under the Ammonium Nitrate Rules, 2012.
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
- BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 126), 5%, not the statutory 10%: an exemption notification lets customs charge the lower. (As amended by 02/2026-Customs.) S.No. 126 was omitted from 1 May 2026, when the Finance Act 2026 wrote its rate into the tariff; our tariff snapshot predates that, so the rate is carried over.
- Table I of 45/2025-Customs also has 4 entries that cover this code for named goods or on a condition (for example S.No. 229: Nil, condition 28). They lower the duty only if the importer meets the condition, so they are not in the totals.
- 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.
*EXPORT OF AMMONIUM NITRATE ALLOWED ONLY IN ACCORDANCE WITH CONDITIONS OF LICENCE GRANTED UNDER AMMONIUM NITRATE (AN) RULES, 2012. EXPORT ALLOWED ONLY THROUGH SPECIFIED PORTS AND AS PER RULE 19 OF AN RULES 2012. EXPORT NOT ALLOWED THROUGH AIR. PACKING OF AMMONIUM NIRATE HAS TO BE STRICTLY AS PER RULE 8. MARKING ON PACKAGES HAS TO BE AS PER RULE 9. FOLLOW AMMONIUM NITRATE RULES 2012*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3102 30, and China's below.
China: the same goods (3102 30)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3102 30. 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 |
|---|---|---|---|---|---|---|
| 3102.30.00.00 | Ammonium nitrate硝酸铵 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 0% | 9ABkMN |
- 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
3102.30.00Ammonium nitrate, whether or not in aqueous solution
3102.30.00.00Ammonium nitrate硝酸铵
Whether or not in aqueous solution不论是否水溶液
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 11%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 9Import prohibited禁止进口商品
- 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
- kCivil explosives import/export approval民用爆炸物品进出口审批单
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
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3102300000101Ammonium nitrate (whether or not in aqueous solution) (ammonium nitrate (containing >0.2% of combustible matter, including any organic substance calculated as carbon, but excluding any other additives))硝酸铵(不论是否水溶液)(硝酸铵(含可燃物＞0.2%,包括以碳计算的任何有机物,但不包括任何其他添加剂))
- 3102300000102Ammonium nitrate (whether or not in aqueous solution) (ammonium nitrate fertilizers (more explosive than ammonium nitrate (containing >0.2% combustible matter, including any organic matter calculated as carbon, but excluding any other additives)))硝酸铵(不论是否水溶液)(硝酸铵肥料(比硝酸铵(含可燃物＞0.2%,包括以碳计算的任何有机物,但不包括任何其他添加剂)更易爆炸))
- 3102300000103Ammonium nitrate (whether or not in aqueous solution) (ammonium nitrate (containing combustible matter ≤ 0.2%))硝酸铵(不论是否水溶液)(硝酸铵(含可燃物≤0.2%))
- 3102300000104Ammonium nitrate (whether or not in aqueous solution) (ammonium nitrate fertilizers (combustible content ≤0.4%))硝酸铵(不论是否水溶液)(硝酸铵肥料(含可燃物≤0.4%))
- 3102300000301Ammonium nitrate (whether or not in aqueous solution) (hazardous chemicals, explosives)硝酸铵(不论是否水溶液)(危险化学品,爆炸品)
- 3102300000302Ammonium nitrate (whether or not in aqueous solution) (hazardous chemicals, oxidizing substances)硝酸铵(不论是否水溶液)(危险化学品,氧化性物质)
- 3102300000303Ammonium nitrate (whether or not in aqueous solution) (other chemicals)硝酸铵(不论是否水溶液)(其他化工品)
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
- GST schedule headings and 8-digit IGST (archived)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.