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HomeHSNChapter 31HSN 3102 10 90

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Urea, whether or not in aqueous solution (fertilizer grade)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 5406

HSN 3102 10 90 (urea, whether or not in aqueous solution) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 5406 is mandatory under the ISI Mark Scheme with effect from 22 March 2023, by virtue of S.O. 1389(E). Agricultural-use urea is a canalised commodity restricted to State Trading Enterprises and authorised entities under the Directorate General of Foreign Trade policy; technical-grade urea for industrial or NPK manufacturing use is free, applying as a separate import-policy overlay.

What this is
HSN code
3102 10 90
Chapter
31 · Fertilisers
BIS QCO
Applicable · ISI Mark Scheme · CM/L required
Indian Standard
IS 5406 · effective 22-03-2023
Applicable Partner Government Agencies
BISBIS·Bureau of Indian Standards

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.

Compliance steps
  1. 1
    Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 5406 for fertilizer-grade urea. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.
    S.O. 1389(E) dated 22-03-2023 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
  2. 2
    Ensure every consignment of fertilizer-grade urea bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or its primary packaging, not on the outer shipment packaging alone.
    Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · IS 5406
  3. 3
    Confirm the import channel before filing the bill of entry. Agricultural-use urea is permitted only through RCF and NFL, and additionally through IPL up to 31 March 2026, on government account, or through entities authorised by the Department of Fertilizers. Technical-grade urea (TQU) for industrial use or NPK manufacturing may be imported freely.
    DGFT Notification 61/2015-20 dated 22-03-2023 · DGFT Notification 08/2023 dated 29-05-2023 · DGFT Notification 65/2024-25 dated 18-03-2025 · Para 2.21 of the Foreign Trade Policy, 2023
  4. 4
    Quote the supplier's BIS CM/L number on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or scope-mismatched licence triggers detention of the consignment at port.
    S.O. 1389(E) dated 22-03-2023 · BIS Act, 2016 · Customs Act, 1962
  5. 5
    If importing diesel engine NOx reduction agent AUS 32 under this tariff heading, ensure conformity to IS 17042 (Part 1):2018 and obtain a separate CM/L licence. This product is governed by the Diesel Engines-NOx Reduction Agent AUS 32 (Quality Control) Order, 2024, an independent BIS QCO obligation on the same HSN.
    S.O. 922(E) dated 26-02-2024 · IS 17042 (Part 1):2018 · Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018
A word of counsel

The single most common error on this tariff line is classifying an agricultural-use urea consignment as technical-grade urea (TQU) to avoid the canalisation restriction, while separately overlooking that the BIS QCO under IS 5406 applies to both channels — the free-import status of TQU does not exempt it from the ISI Mark requirement. Customs officers routinely cross-check the declared end-use against the CM/L scope at the port; a CM/L that covers only fertilizer-grade product, presented against a bill of entry declaring industrial-grade TQU, triggers immediate documentary scrutiny and potential detention for misdeclaration under the Customs Act, 1962.

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Frequently asked
Does HSN 3102 10 90 require BIS certification?
Yes. Fertilizer-grade urea conforming to IS 5406 is mandatory under the ISI Mark Scheme with effect from 22 March 2023 by virtue of S.O. 1389(E); the manufacturer must hold a current BIS CM/L licence.
Is agricultural-use urea freely importable under this HSN?
No. Agricultural-use urea is canalised and may be imported only through RCF, NFL, and IPL (up to 31 March 2026) on government account, or through entities authorised by the Department of Fertilizers. Technical-grade urea for industrial use or NPK manufacturing is free.
Does IS 17042 (Part 1) apply to standard fertilizer-grade urea imports?
No. IS 17042 (Part 1):2018 governs diesel engine NOx reduction agent AUS 32 under S.O. 922(E) dated 26-02-2024; it applies only to AUS 32 product classified under this HSN, not to fertilizer-grade urea.
Does a single CM/L licence cover all urea variants and manufacturing facilities?
No. The CM/L is facility-specific and scope-specific; urea produced at an unlicensed facility, or outside the licensed product specification, is not covered and cannot lawfully be imported under that licence.
Last verified against gazette notifications: 2026-05-18. Source: BIS / DGFT / Indian Customs CUSDATA.
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