31052000
Unit: KGS
Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
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 > Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
BCD
5.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
5.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
5%
SWS
10%
AIDC
5%
IGST
18%
TOTAL
24.8%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 5% | 5% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 5% | 5% |
| IGST | 18% | 18% |
IGST Notification: 045/2025 — Serial No. I229
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Chapter 31: Fertilisers
Related HS Codes in Chapter 31
31053000Diammonium hydrogen ortho phosphate (diammonium phosphate)
31051000Goods of this Chapter in tablets or similar forms or in packages of a gross weig
31054000Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereo
31049000Other
31055100Containing nitrates and phosphates
31055900Other