HS code 3105 20 00: Mineral or chemical fertilisers containing the three fertilising elements nitrogen phosphorus and potassium

HS code 3105 20 00 covers mineral or chemical fertilisers containing the three fertilising elements nitrogen phosphorus and potassium in chapter 31 (fertilisers). Total import duty is about 24.49% of the import value; DGFT import policy: Free.

Total import dutyabout 24.49%
Basic customs duty5%
IGST18%
Import policyFree
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

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Key facts

Tariff item (8-digit HS code)3105 20 00
DescriptionMineral or chemical fertilisers containing the three fertilising elements nitrogen phosphorus and potassium
Chapter31: Fertilisers
Heading3105
Unitkg.
Basic customs duty (tariff rate)5%
Basic customs duty charged5%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 24.49% of the import value
DGFT import policyFree
DGFT export policyFree

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. A. N.P.K. Complex Fertilisers given below :- Nitrophosphate with Potash (15-15-15) N.P.K. (10-26-26) N.P.K. (12-32-16) N.P.K. (14-35-14) N.P.K. (14- 28-14) N.P.K. (19-19-19) N.P.K. (17-17-17) N.P.K. (15- 15-15) is free s

India's imports and exports

  • India imported 2,334,480 tonnes in 2025-26 (up 28.5% on 2024-25) under tariff item 31052000, “Minrl/chemcl fertlsrs contng the three frtlsng elmnts nitrogn phosphrs and potasium”.
  • India exported 22,682 tonnes in 2025-26 (down 34.5% on 2024-25) under tariff item 31052000, “Minrl/chemcl fertlsrs contng the three frtlsng elmnts nitrogn phosphrs and potasium”.

Questions about HS code 3105 20 00

What is the import duty on HS code 3105 20 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 mineral or chemical fertilisers containing the three fertilising elements nitrogen phosphorus and potassium free in India?

DGFT import policy for HS code 3105 20 00 is Free.

Can mineral or chemical fertilisers containing the three fertilising elements nitrogen phosphorus and potassium be exported from India?

DGFT export policy for HS code 3105 20 00 is Free.

Other lines under heading 3105

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.