Chapter 31 - Fertilisers
HS Code 31059010
Nitrogen-potassium fertilisers
Official tariff item: Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium
Standard 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. Actual payable duty depends on assessable value, exemptions, preference claims, and product-specific cesses.
Classification Note
Use this item only when the fertiliser composition matches the nitrogen-plus-potassium line rather than another 3105 subheading.
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
- Check compliance with the Fertilizer (Control) Order, 1985 and later amendments.