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Subheading · Chapter 31 · Section VI, Products of the chemical or allied industries

HS 3102 90Mineral or chemical fertilisers, nitrogenous: other, including mixtures not specified in the foregoing sub-headings

Fertilisers

Customs duty
7.5%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3102 90 10Double salts or mixtures of calcium nitrate and magnesium nitrate7.5%5% or 18%kg
3102 90 90Other7.5%5% or 18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 238Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 39Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
31FertilizersNil—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3102 90, and China's below.

China: the same goods (3102 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3102 90. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3102.90.10.00Calcium cyanamide氰氨化钙4%MFN rate (no APTA concession on this line)4%9%0%7ABvNM
3102.90.90.00Other mineral or chemical nitrogenous fertilisers其他矿物氮肥及化学氮肥4%MFN rate (no APTA concession on this line)4%9%0%7BvN
  • 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

3102.90.10Calcium cyanamide

3102.90.10.00Calcium cyanamide氰氨化钙
Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
11%
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
  • 7Automatic import licence自动进口许可证
  • 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
  • vAutomatic import licence (processing trade)自动进口许可证(加工贸易)
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • MImport commodity inspection进口商品检验
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
  • 3102901000301Calcium cyanamide氰氨化钙(危险化学品,遇水放出易燃气体的物质)
  • 3102901000302Calcium cyanamide (other chemical products)氰氨化钙(其他化工品)
  • 3102901000999Calcium cyanamide氰氨化钙

3102.90.90Other mineral or chemical nitrogenous fertilisers, including mixtures not specified in the above subheadings

3102.90.90.00Other mineral or chemical nitrogenous fertilisers其他矿物氮肥及化学氮肥

Including mixtures not specified in the above subheadings包括上述子目未列名的混合物

Unit
kg
MFN import duty
4%
Provisional import duty
None
General import duty
11%
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
  • 7Automatic import licence自动进口许可证
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
  • vAutomatic import licence (processing trade)自动进口许可证(加工贸易)
Inspection and quarantine
  • 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
  • 3102909000301Other mineral or chemical nitrogenous fertilisers (including mixtures not specified in the above subheadings) (dangerous chemicals, corrosive substances)其他矿物氮肥及化学氮肥(包括上述子目未列名的混合物)(危险化学品,腐蚀性物质)
  • 3102909000302Other mineral or chemical nitrogenous fertilisers (including mixtures not specified in the foregoing subheadings) (other chemical products)其他矿物氮肥及化学氮肥(包括上述子目未列名的混合物)(其他化工品)
  • 3102909000999Other mineral or chemical nitrogenous fertilisers (including mixtures not specified in the above subheadings)其他矿物氮肥及化学氮肥(包括上述子目未列名的混合物)

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

Previous3102 29OtherOne level up3102Mineral or chemical fertilisers, nitrogenousNext3105 90Other

Sources

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.