Chapter 31 - Fertilizers

HS Code 31023000

Ammonium Nitrate, Whether or Not In Aqueous Solution

Official tariff item: Ammonium nitrate, whether or not in aqueous solution

Current ICEGATE Duty Structure

Duty Component Rate
Basic Customs Duty (BCD) 5%
Agriculture Infrastructure and Development Cess (AIDC) 5%
Social Welfare Surcharge (SWS) 10% of BCD
Integrated GST (IGST) 18%

Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 31023000 using the ICEGATE rates above.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

Classification Note

Confirm the product's material, composition, function, and technical specifications against the complete ICEGATE tariff path before filing.

Common Customs Paperwork

  • Bill of Entry
  • Commercial Invoice
  • Packing List

These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.

Agency Checks To Verify

  • IMPORT OF AMMONIUM NITRATE IS ALLOWED ONLY IN ACCORDANCE WITH CONDITIONS OF LICENCE GRANTED UNDER AMMONIUM NITRATE (AN) RULES, 2012. IMPORT ALLOWED ONLY THROUGH SPECIFIED PORTS AND AS PER RULE 18 OF AN RULES 2012. IMPORT NOT ALLOWED THROUGH AIR. PACKING OF AMMONIUM NIRATE HAS TO BE STRICTLY AS PER RULE 8. MARKING ON PACKAGES HAS TO BE AS PER RULE 9.* BIS STANDARD IS:4668 IS APPLICABLE FOR AMMONIUM NITRATE FOR EXPLOSIVES. BIS STANDARD IS:13425 IS APPLICABLE FOR AMMONIUM NITRATE FOR NITROUS OXIDE PRODUCTION.* AS PER SL. NO. 126 OF SO 227(E) DT 24.03.1992 R/W PLI RULES, 1991; FOR IMPORT OF (A) 350T OR MORE AMMONIUM NITRATE(I) OR (B) 1250T OR MORE AMMONIUM NITRATE IN THE FORM OF FERTILISER, IMPORTER SHALL TAKE INSURANCE FOR FULFILLING ERF OBLIGATION UNDER PLI ACT 1991**REFER THE FERTILIZER (CONTROL) ORDER, 1985 AMENDED FROM TIME TO TIME

Common Product Examples

Ammonium Nitrate, Whether or Not In Aqueous Solution

Other Codes in Chapter 31

31059010 Nitrogen-potassium fertilisers Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium. BCD 5% AIDC 5% IGST 18% 31010010 Guano Official Indian tariff item 31010010 covers Guano. It falls under heading 3101 for 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. BCD 7.5% AIDC 7.5% IGST 18% 31010091 Animal Dung Official Indian tariff item 31010091 covers Animal dung. It falls under heading 3101 for 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. BCD 7.5% AIDC 7.5% IGST 18% 31010092 Animal Excreta Official Indian tariff item 31010092 covers Animal excreta. It falls under heading 3101 for 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. BCD 7.5% AIDC 7.5% IGST 18% 31010099 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 - Other Official Indian tariff item 31010099 covers Other. It falls under heading 3101 for 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. BCD 7.5% AIDC 7.5% IGST 18% 31021010 Fertilizer Grade, Conforming To Standard Is 5406 Official Indian tariff item 31021010 covers Fertilizer grade, conforming to Standard IS 5406. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 10% AIDC 5% IGST 18% 31021090 Urea, Whether or Not In Aqueous Solution - Other Official Indian tariff item 31021090 covers Other. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 10% AIDC 5% IGST 18% 31022100 Ammonium Sulphate Official Indian tariff item 31022100 covers Ammonium sulphate. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 5% AIDC 5% IGST 18% 31022910 Ammonium Sulphonitrate Official Indian tariff item 31022910 covers Ammonium sulphonitrate. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 7.5% AIDC 7.5% IGST 18% 31022990 Ammonium Sulphate; Double Salts and Mixtures of Ammonium Sulphate and Ammonium Nitrate - Other Official Indian tariff item 31022990 covers Other. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 7.5% AIDC 7.5% IGST 18% 31024000 Mixtures of Ammonium Nitrate With Calcium Carbonate or Other Inorganic Non-Fertilising Substances Official Indian tariff item 31024000 covers Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 7.5% AIDC 7.5% IGST 18% 31025000 Sodium Nitrate Official Indian tariff item 31025000 covers Sodium nitrate. It falls under heading 3102 for MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS. BCD 0% IGST 18%