Other
Nitrogenous fertilisers, other mixtures (urea, AUS 32 diesel exhaust fluid)
HSN 3102 90 90 (nitrogenous fertilisers, other mixtures) is covered by Bureau of Indian Standards Quality Control Orders. Fertiliser-grade urea must conform to IS 5406 under the ISI Mark Scheme with effect from 22 March 2023, while diesel engine NOx reduction agent AUS 32 must conform to IS 17042 (Part 1):2018 under a separate Quality Control Order effective 26 February 2024. Directorate General of Foreign Trade policy controls on urea imports apply as a separate customs-clearance overlay.
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade.
- 1Identify which product falls under this HSN: fertiliser-grade urea is governed by IS 5406 under S.O. 1389(E); diesel exhaust fluid AUS 32 is governed by IS 17042 (Part 1):2018 under the Diesel Engines-NOx Reduction Agent AUS 32 (QC) Order 2024 (S.O. 922(E)). Confirm the applicable IS before sourcing, as the two obligations arise from distinct QCOs.S.O. 1389(E) dated 22-03-2023; S.O. 922(E) dated 26-02-2024
- 2Source fertiliser-grade urea only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 5406. Verify the CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.IS 5406; Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018; S.O. 1389(E) dated 22-03-2023
- 3For agricultural-use urea imports, confirm the consignment moves only through Rashtriya Chemicals and Fertilizers (RCF), National Fertilizers Limited (NFL), or Indian Potash Limited (IPL, valid to 31-03-2026), or a Department of Fertilizers-authorised entity. Technical-grade urea for non-agricultural or industrial use or NPK manufacturing is free of this channel restriction.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
- 4For AUS 32 (diesel exhaust fluid), source only from a CM/L-licensed manufacturer against IS 17042 (Part 1):2018. Ensure each consignment lot bears the ISI mark and CM/L number per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Verify the licence scope covers the AUS 32 specification.Diesel Engines-NOx Reduction Agent AUS 32 (QC) Order 2024; S.O. 922(E) dated 26-02-2024; IS 17042 (Part 1):2018
- 5Quote the applicable BIS CM/L number on the bill of entry along with documentation under the Fertilizer (Control) Order, 1985. Customs verifies the CM/L in real time; an absent, expired, or scope-mismatched licence triggers consignment detention. Ensure all import channel conditions for agricultural urea are documented at filing.Fertilizer (Control) Order, 1985; BIS Act, 2016; Customs Act, 1962; DGFT Notification 61/2015-20 dated 22-03-2023
The most damaging error on this tariff line is treating HSN 3102 90 90 as a single-product residual and applying only one IS obligation to a mixed consignment. This HSN covers at least two legally distinct goods — fertiliser-grade urea (IS 5406, S.O. 1389(E)) and diesel exhaust fluid AUS 32 (IS 17042 Part 1, S.O. 922(E)) — each governed by a separate Quality Control Order with its own CM/L scope. Importers who source AUS 32 under a urea CM/L, or vice versa, face detention at port because the BIS register verifies product-category match, not just licence validity.