HS code 3104 30 00: Potassium sulphate
HS code 3104 30 00 covers potassium sulphate in chapter 31 (fertilisers). Total import duty is about 24.49% 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) | 3104 30 00 |
|---|---|
| Description | Potassium sulphate |
| Chapter | 31: Fertilisers |
| Heading | 3104 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 5% |
| Basic customs duty charged | 5% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 24.49% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹24,490 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free. Export of All chemical fertilizers fortified with zinc or boron is Free wherein exports is permitted subject to:- (i). prior permission /no objection certificate (NOC) of the Department of fertilizers (DOF). (ii). produc
India's imports and exports
- India imported 61,007 tonnes in 2025-26 (down 24.9% on 2024-25) under tariff item 31043000, “Potassium sulphate”.
- India exported 1,290 tonnes in 2025-26 (up 12.9% on 2024-25) under tariff item 31043000, “Potassium sulphate”.
Chemicals under HS code 3104 30 00
Questions about HS code 3104 30 00
What is the import duty on HS code 3104 30 00 in India?
About 24.49% of the import value: basic customs duty 5%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of potassium sulphate free in India?
DGFT import policy for HS code 3104 30 00 is Free.
Can potassium sulphate be exported from India?
DGFT export policy for HS code 3104 30 00 is Free.
Which chemicals fall under HS code 3104 30 00?
Potassium Sulfate.
Other lines under heading 3104
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.