HS code 3105 59 00: Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other

HS code 3105 59 00 covers other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other 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 59 00
DescriptionOther mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other
Chapter31: Fertilisers
Heading3105: Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus
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. Subject to Policy Condition 2 of the Chapter.

India's imports and exports

  • India imported 1,382,920 tonnes in 2025-26 (up 220.3% on 2024-25) under tariff item 31055900, “Othr minrl/chcml fertlsrs contng two fer-lsng elemnts nitrogen and phosphorus”.
  • India exported 22 tonnes in 2025-26 under tariff item 31055900, “Othr minrl/chcml fertlsrs contng two fer-lsng elemnts nitrogen and phosphorus”.

Questions about HS code 3105 59 00

What is the import duty on HS code 3105 59 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 other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other free in India?

DGFT import policy for HS code 3105 59 00 is Free.

Can other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other be exported from India?

DGFT export policy for HS code 3105 59 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.