Customs Tariff 

Chapter 31

Heading
No. 

Sub-heading 
No. 

Description of article 

Unit

Rate of duty 

Standard 

Preferential 
Areas 

(l) 

(2) 

(3) 

(4) 

(5) 

(6) 

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. 12.5%  ... 
- Other
3101 00 91 -- Animal dung Kg. 12.5% ... 
3101 00 92 -- Animal excreta Kg. 12.5% ... 
3101 00 99 -- Other Kg. 12.5% ... 
3102   Mineral or chemical fertilisers, nitrogenous     
  3102 10 00  - Urea, whether or not in aqueous solution  Kg. 12.5% ... 
    - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:    
  3102 21 00  -- Ammonium sulphate  Kg. 5%  ... 
3102 29   -- Other : 
3102 29 10 -- Ammonium sulphonitrate Kg. 12.5%  ... 
3102 29 90 -- Other Kg. 12.5% ... 
  3102 30 00  - Ammonium nitrate, whether or not in aqueous solution  Kg. 12.5% ... 
  3102 40 00  - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances  Kg. 12.5% ... 
  3102 50 00  - Sodium nitrate  Kg. Free ... 
  3102 60 00  - Double salts and mixtures of calcium nitrate and ammonium nitrate  Kg. 12.5% ... 
  1Omitted[3102 70 00  - Calcium cyanamide  Kg. 12.5% ... ]
  3102 80 00  - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution  Kg. 12.5% ... 
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. 12.5% ... 
3102 90 90 -- Other Kg. 12.5% ... 
3103   Mineral or chemical fertilisers, phosphatic    
  3103 10 00  - Superphosphates  Kg. 12.5% ... 
  1Omitted[3103 20 00  - Basic slag  Kg. 12.5% ... ]
  3103 90 00  - Other  Kg. 12.5% ... 
3104   Mineral or chemical fertilisers, potassic    
  1Omitted[3104 10 00  - Carnallite, sylvite and other crude natural potassium salts  Kg. 12.5% ... ]
  3104 20 00  - Potassium chloride  Kg. 12.5% ... 
  3104 30 00  - Potassium sulphate  Kg. 5%  ... 
  3104 90 00  - Other  Kg. 12.5% ... 
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. 12.5% ... 
  3105 20 00  - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium  Kg. 5%  ... 
  3105 30 00  - Diammonium hydrogen ortho phosphate (diammonium phosphate)  Kg. 5%  ... 
  3105 40 00  - Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen ortho phosphate (diammonium phosphate)  Kg. 5%  ... 
    - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:    
  3105 51 00  -- Containing nitrates and phosphates  Kg. 5% ...
  3105 59 00  -- Other  Kg. 5% ...
  3105 60 00  - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium  Kg. 5% ...
3105 90 -Other :
3105 90 10 -- Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium Kg. 5% ...
3105 90 90 -- Other Kg. 5% ...

1. Changes w.e.f. from 1-Jan-2007, as per Fourth Schedule of Finance Bill 2006