All 8-Digit Codes Under HSN 3102
Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line.
| Tariff item | Description | Basic customs duty | Export policy | RoDTEP |
|---|---|---|---|---|
| 3102 10 10 | Fertilizer grade, conforming to Standard IS 5406Urea, whether or not in aqueous solution | 10% | Free | — |
| 3102 10 90 | OtherUrea, whether or not in aqueous solution | 10% | Free | — |
| 3102 21 00 | Ammonium sulphate chap- | 5% | Free | — |
| 3102 29 10 | Ammonium sulphonitrateOther | 7.5% | Free | — |
| 3102 29 90 | OtherOther | 7.5% | Free | — |
| 3102 30 00 | Ammonium nitrate, whether or not in aqueous solution | 5%Finance Act 2026 | Free | — |
| 3102 40 00 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 7.5% | Free | — |
| 3102 50 00 | Sodium nitrate | Free | Free | — |
| 3102 60 00 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 7.5% | Free | — |
| 3102 80 00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 7.5% | Free | — |
| 3102 90 10 | Double salts or mixtures of calcium nitrate and magnesium nitrateOther, including mixtures not specified in the foregoing sub-headings | 7.5% | Free | — |
| 3102 90 90 | OtherOther, including mixtures not specified in the foregoing sub-headings | 7.5% | Free | — |
Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.
GST Rate on HSN 3102
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 238 | 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers |
| 18% | Schedule II, S. No. 39 | 3102 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 3102
An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
One or more tariff lines of this heading were substituted by the Finance Act 2026. The table above already shows the amended rate for those lines.
Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.
Export Policy and RoDTEP for HSN 3102
Under Schedule 2 of ITC(HS) 2022 the 12 tariff items are marked: 12 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.
No tariff item of this heading appears in Appendix 4R, so RoDTEP is not available on these exports.
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.