Customs Tariff 2024-25 - Section 6 - Chapter 31

Tariff Item	Description of goods	Unit	Policy	Rate of duty SWS : 10%
Tariff Item	Description of goods	Unit	Policy	Standard	Preferential Areas	Effective rate of duty	Specified countries
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
3101	ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS
3101 00	- Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products :
3101 00 10	--- Guano	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/NIL AIDC: 5%	Singapore: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
	--- Other :
3101 00 91	---- Animal dung	kg.	Restricted	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/NIL AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: Nil/1.25%/2.5%
3101 00 92	---- Animal excreta	kg.	Restricted	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/NIL AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: Nil/1.25%/2.5%
3101 00 99	---- Other	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/NIL AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS
3102 10	- Urea, whether or not in aqueous solution
3102 10 10	--- Fertilizer grade, conforming to Standard IS 5406	kg.	State Trading Enterprise	10%	-	BCD: Nil IGST: 5%/NIL AIDC: 5%	Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 10 90	--- Other	kg.	Free	10%	-	BCD: Nil IGST: 5%/NIL AIDC: 5%	Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
	- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
3102 21 00	-- Ammonium sulphate	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3102 29	-- Other :
3102 29 10	--- Ammonium sulphonitrate	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 29 90	--- Other	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 30 00	- Ammonium nitrate, whether or not in aqueous solution	kg.	Free	10%	-	BCD: 5% IGST: 5%/18% AIDC: 5%	Chile: 80% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 40 00	- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 50 00	- Sodium nitrate	kg.	Free	Free	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	Korea: Nil UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5%
3102 60 00	- Double salts and mixtures of calcium nitrate and ammonium nitrate	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 80 00	- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 90	- Other, including mixtures not specified in the foregoing sub-headings :
3102 90 10	--- Double salts or mixtures of calcium nitrate and magnesium nitrate	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3102 90 90	--- Other	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3103	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC
	- Superphosphates:
3103 11 00	-- Containing by weight 35 % or more of diphosphorus pentaoxide(P₂O₅ )	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3103 19 00	-- Other	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3103 90 00	-- Other	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3104	MINERAL OR CHEMICAL FERTILISERS, POTASSIC
3104 20 00	- Potassium chloride	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3104 30 00	- Potassium sulphate	kg.	Free	5%	-	BCD: 5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3104 90 00	- Other	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil
3105	MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 KG
3105 10 00	- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.	kg.	Free	7.5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5%	UAE: Nil Australia: Nil Japan: Nil Malaysia: 5% SAFTA: 5% Korea: Nil Singapore: Nil/1.25%/2.5%
3105 20 00	- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3105 30 00	- Diammonium hydrogen ortho phosphate (diammonium phosphate)	kg.	Free	5%	-	BCD: Nil IGST: 5%/18% AIDC: 5% SWS: NIL	Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3105 40 00	- Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
	- Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus :
3105 51 00	-- Containing nitrates and phosphates	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3105 59 00	-- Other	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3105 60 00	- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3105 90	- Other :
3105 90 10	--- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil
3105 90 90	--- Other	kg.	Free	5%	-	BCD: Nil¹/2.5%/5% IGST: 5%/18% AIDC: 5% SWS: NIL	UAE: Nil Australia: Nil Chile: 80% Japan: Nil Malaysia: Nil SAFTA: 5% Korea: Nil

Conditions

1. If, -
(a) the importer is a licensee or lessee or contractor, he shall produce to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, a document evidencing that he falls in the category of a specified person and give an undertaking to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with;
(c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),-
(i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred;
(ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the importer of these goods.
(iii) where the transferee is a sub-contractor, the lessee or the lesser or the licensee or the contractor of such sub-contractor, as the case maybe, shall also give an additional undertaking to make himself liable to pay duty, fine or penalty in case the sub-contractor fails to comply with the Conditions of this notification;
(d) the goods so imported are sought to be disposed after their use in unserviceable form or as scrap, the importer or the transferee, as the case may be, shall dispose of these goods, through MSTC, or any other Government agency, notified by the Central Government for this purpose, by paying a duty at the rate of 7.5% of the transaction value of such goods
Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition.”; (Vide:- Notification No.50/2017-Condition No- 48)