HSN / HS Code 31059090Mineral or Chemical Fertilisers Containing Two or Three of the Fertilising Elements Nitrogen — Other Exempts Urea, when imported into India under the Urea Off-take Agreement. [Notifn. No. 4 /2015-Customs, dt. 16.2.2015.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Urea, falling under tariff item 3102 10 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) when imported into India under the Urea Off- take Agreement (hereinafter referred to as UOTA) dated 29th May, 2002, as amended from time to time, between the Government of India and Oman-India Fertilizer Company S.A.O.C., from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, and from the so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, as is in excess of the amount calculated on the declared value of Urea as agreed under the UOTA, subject to the condition that the importer shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from an officer not below the rank of Under Secretary to the Government of India in the Depart- ment of Fertilizer to the effect that such declared value is in terms of agreed price under UOTA. Exempts Urea, sold by Department of Fertilizers to fertilizer Marketing entities on high sea sale basis-IGST calculated on AV and above the Pool-in-Price. [Notifn. No. 55 /2018-Customs, dt. 26.7.2018.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the Integrated Goods and Services Tax, leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as in excess of the amount calculated over and above the value at which Ministry of Chemical and Fertilizers/Department of Fertilizers sells urea, falling under tariff item 3102 10 00 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), to Fertilizer Marketing Entities (FMEs) on high sea sale basis (commonly known as "Pool Issue Price"). 2. This notification shall come into force on the 27th July, 2018

HSN code 31059090 (Mineral or Chemical Fertilisers Containing Two or Three of the Fertilising Elements Nitrogen — Other Exempts Urea, when imported into India under the Urea Off-take Agreement. [Notifn. No. 4 /2015-Customs, dt. 16.2.2015.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Urea, falling under tariff item 3102 10 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) when imported into India under the Urea Off- take Agreement (hereinafter referred to as UOTA) dated 29th May, 2002, as amended from time to time, between the Government of India and Oman-India Fertilizer Company S.A.O.C., from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, and from the so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, as is in excess of the amount calculated on the declared value of Urea as agreed under the UOTA, subject to the condition that the importer shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from an officer not below the rank of Under Secretary to the Government of India in the Depart- ment of Fertilizer to the effect that such declared value is in terms of agreed price under UOTA. Exempts Urea, sold by Department of Fertilizers to fertilizer Marketing entities on high sea sale basis-IGST calculated on AV and above the Pool-in-Price. [Notifn. No. 55 /2018-Customs, dt. 26.7.2018.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the Integrated Goods and Services Tax, leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as in excess of the amount calculated over and above the value at which Ministry of Chemical and Fertilizers/Department of Fertilizers sells urea, falling under tariff item 3102 10 00 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), to Fertilizer Marketing Entities (FMEs) on high sea sale basis (commonly known as "Pool Issue Price"). 2. This notification shall come into force on the 27th July, 2018) attracts 18% IGST under Schedule II of the GST notification.

The Basic Customs Duty (BCD) for HSN code 31059090 is 5%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

HSN code 31059090 covers Mineral or Chemical Fertilisers Containing Two or Three of the Fertilising Elements Nitrogen — Other Exempts Urea, when imported into India under the Urea Off-take Agreement. [Notifn. No. 4 /2015-Customs, dt. 16.2.2015.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Urea, falling under tariff item 3102 10 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) when imported into India under the Urea Off- take Agreement (hereinafter referred to as UOTA) dated 29th May, 2002, as amended from time to time, between the Government of India and Oman-India Fertilizer Company S.A.O.C., from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, and from the so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, as is in excess of the amount calculated on the declared value of Urea as agreed under the UOTA, subject to the condition that the importer shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from an officer not below the rank of Under Secretary to the Government of India in the Depart- ment of Fertilizer to the effect that such declared value is in terms of agreed price under UOTA. Exempts Urea, sold by Department of Fertilizers to fertilizer Marketing entities on high sea sale basis-IGST calculated on AV and above the Pool-in-Price. [Notifn. No. 55 /2018-Customs, dt. 26.7.2018.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the Integrated Goods and Services Tax, leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as in excess of the amount calculated over and above the value at which Ministry of Chemical and Fertilizers/Department of Fertilizers sells urea, falling under tariff item 3102 10 00 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), to Fertilizer Marketing Entities (FMEs) on high sea sale basis (commonly known as "Pool Issue Price"). 2. This notification shall come into force on the 27th July, 2018. It sits under Chapter 31 – Fertilisers, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.

The HSN code for Mineral or Chemical Fertilisers Containing Two or Three of the Fertilising Elements Nitrogen — Other Exempts Urea, when imported into India under the Urea Off-take Agreement. [Notifn. No. 4 /2015-Customs, dt. 16.2.2015.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts Urea, falling under tariff item 3102 10 00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) when imported into India under the Urea Off- take Agreement (hereinafter referred to as UOTA) dated 29th May, 2002, as amended from time to time, between the Government of India and Oman-India Fertilizer Company S.A.O.C., from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, and from the so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, as is in excess of the amount calculated on the declared value of Urea as agreed under the UOTA, subject to the condition that the importer shall produce, prior to clearance of the said goods, before the Assistant Commissioner of Customs or Deputy Commissioner of Customs having jurisdiction, as the case may be, a certificate from an officer not below the rank of Under Secretary to the Government of India in the Depart- ment of Fertilizer to the effect that such declared value is in terms of agreed price under UOTA. Exempts Urea, sold by Department of Fertilizers to fertilizer Marketing entities on high sea sale basis-IGST calculated on AV and above the Pool-in-Price. [Notifn. No. 55 /2018-Customs, dt. 26.7.2018.] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3 of Customs Tariff Act, 1975, (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the Integrated Goods and Services Tax, leviable under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), as in excess of the amount calculated over and above the value at which Ministry of Chemical and Fertilizers/Department of Fertilizers sells urea, falling under tariff item 3102 10 00 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975), to Fertilizer Marketing Entities (FMEs) on high sea sale basis (commonly known as "Pool Issue Price"). 2. This notification shall come into force on the 27th July, 2018 is 31059090, classified under Chapter 31 – Fertilisers of India's Customs Tariff (ITC-HS).

The standard unit of quantity (UQC) for HSN code 31059090 is kg, as listed in the Customs Tariff.