HSN chapter guide
Chapter 31 — Fertilisers
31 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover: (a) Animal blood of heading 05.11; (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).
- Heading 31.02 applies only to specific nitrogenous fertilising goods (sodium nitrate, ammonium nitrate, double salts of ammonium sulphate and ammonium nitrate, ammonium sulphate, double salts of calcium nitrate and ammonium nitrate, double salts of calcium nitrate and magnesium nitrate, calcium cyanamide, urea) and their mixtures, and to certain mixtures of these with chalk, gypsum or other inorganic non-fertilising substances and liquid fertilisers, provided they are not put up in the forms or packages described in heading 31.05.
- Heading 31.03 applies only to specific phosphatic fertilising goods (basic slag, calcined or further heat-treated natural phosphates, superphosphates, calcium hydrogenorthophosphate with not less than 0.2% fluorine) and their mixtures, provided they are not put up in the forms or packages described in heading 31.05.
- Heading 31.04 applies only to specific potassic fertilising goods (crude natural potassium salts such as carnallite, kainite and sylvite; potassium chloride; potassium sulphate; magnesium potassium sulphate) and their mixtures, provided they are not put up in the forms or packages described in heading 31.05.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 3101 00 10 | Guano | 7.5% |
| 3101 00 91 | Animal dung | 7.5% |
| 3101 00 92 | Animal excreta | 7.5% |
| 3101 00 99 | Other | 7.5% |
| 3102 10 10 | Fertilizer grade, conforming to Standard IS 5406 | 0% |
| 3102 10 90 | Other | 0% |
| 3102 21 00 | Ammonium sulphate | 5% |
| 3102 29 10 | Ammonium sulphonitrate | 7.5% |
| 3102 29 90 | Other | 7.5% |
| 3102 30 00 | Ammonium nitrate, whether or not in aqueous solution | 5% |
| 3102 40 00 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 7.5% |
| 3102 50 00 | Sodium nitrate | 0% |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 7.5% |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 7.5% |
| 3102 90 10 | Double salts or mixtures of calcium nitrate and magnesium nitrate | 7.5% |
| 3102 90 90 | Other | 7.5% |
| 3103 11 00 | Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5) | 7.5% |
| 3103 19 00 | Other | 7.5% |
| 3103 90 00 | Other | 7.5% |
| 3104 20 00 | Potassium chloride | 7.5% |
| 3104 30 00 | Potassium sulphate | 5% |
| 3104 90 00 | Other | 7.5% |
| 3105 10 00 | Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | 7.5% |
| 3105 20 00 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 5% |
| 3105 30 00 | Diammonium hydrogen ortho phosphate (diammonium phosphate) | 5% |
| 3105 40 00 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 5% |
| 3105 51 00 | Containing nitrates and phosphates | 5% |
| 3105 59 00 | Other | 5% |
| 3105 60 00 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 5% |
| 3105 90 10 | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | 5% |
| 3105 90 90 | Other | 5% |