| 3102 |
w.e.f. 1 May 2023
- for tariff item 3102 10 00 and the entries relating thereto, the following substituted;
“3102 10 - Urea, whether or not in aqueous solution :
3102 10 10 --- Fertilizer grade, conforming to Standard IS 5406 kg. 10%
3102 10 90 --- Other kg. 10%
[Clause 135(c) of Finance Act 2023]
|
| w.e.f. 1 May 2022- BCD against all the tariff items of sub heading 3102 29, the entry substituted by “7.5%”
BCD against all the tariff item of heading 3102 40 00, the entry substituted by “7.5%”
BCD against all the tariff items of heading 3102 60 00, 3102 80 00, 3102 90 10 and 3102 90 90, the entry substituted by “7.5%”
[Clause 98(b) of Finance Act 2022]
|
| **Agriculture Infrastructure and Development Cess (AIDC) |
| Basic Duty exemption on Urea falling under sub-heading 3102 10 by SNo(226) in Ntfn 50-Customs/2017 dated 30.06.2017 |
| Budget 2021: AIDC is being imposed on fertilizers namely Urea, Ammonium Nitrate, Muriate of Potash and Diammonium Phosphate falling under tariff items 3102 10 00, 3102 30 00, Chapter 31 and 3105 30 00 respectively. Simultaneously, BCD on these items have been reduced. For the revised rates, refer to the Table in S. Nos. 19, 20 and 21 of notification No. 02/2021-Customs dated 1st February, 2021] |
| IGST in this Heading |
| Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
[SNo 182A in Sch I of Ntfn 01-IGST/28.06.2017] |
| Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers
[SNo 42 in Sch III of Ntfn 01-IGST/28.06.2017] |
| SWS exempted on goods in tariff items 3102 21 00, 3102 50 00
[SNo. 1 of 11/02.02.2018] |
| Anti-dumping Duty |
| Sodium Nitrate from EU, China, Korea and Ukraine by 03-ADD/10.02.2015. |
| Ammonium Nitrate Fertilisers from Russia, Indonesia, Georgia and Iran by 44-ADD/12.09.2017. See full text of Notification at end of this Chapter. |
| Import Policy |
| *3102 10 10 - STE - Import allowed through RCF and NFL subject to Para 2.21 of Foreign Trade Policy, 2023. In addition, import of Urea is also allowed through IPL for a period up to 31.03.2025.
Import of Urea (for agriculture purpose) on Government Account shall be allowed either by designated STEs itself, or through any entity/entitles (Fertilizer Marketing Entities) so authorized by the Department of Fertilizer from time to time, for filing BEs at Indian ports.
**3102 10 90 - Free - Import of Technical Grade Urea (TGU) meant for non-agricultural purpose/ industrial use/ NPK Manufacturing shall be Free.
[Policy Condition amended by DGFT Notification 08-Ntfn/29.05.2023] |
| ***Policy Condition: 3102 30 00 - Free – Import of Ammonium Nitrate having the chemical formula NH4NO3 or any combination containing more than 45% of Ammonium Nitrate by weight including emulsions, suspensions, melts or gels (with or without inorganic nitrates), and classified as explosive under Explosives Act, 1884, is subject to licence from Chief Controller of Explosives under the Ammonium Nitrate Rules, 2012. [Inserted by 34-Ntfn(RE)/14.08.2013] |
