HS code 3101 00 10: Guano
HS code 3101 00 10 covers guano in chapter 31 (fertilisers). Total import duty is about 13.66% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3101 00 10 |
|---|---|
| Description | Guano |
| Chapter | 31: Fertilisers |
| Heading | 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 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 7.5% |
| Basic customs duty charged | 7.5% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 13.66% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹13,660 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free. Subject to Policy Condition 1 of the Chapter.
India's imports and exports
- India exported 621 tonnes in 2025-26 (down 50.3% on 2024-25) under tariff item 31010010, “Guano”.
Questions about HS code 3101 00 10
What is the import duty on HS code 3101 00 10 in India?
About 13.66% of the import value: basic customs duty 7.5%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of guano free in India?
DGFT import policy for HS code 3101 00 10 is Free.
Can guano be exported from India?
DGFT export policy for HS code 3101 00 10 is Free.
Other lines under heading 3101
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.