Other
Other mineral or chemical fertilisers, multi-nutrient blends
HSN 3105 90 90 (Other fertilisers) is governed by the Fertiliser (Control) Order, 1985 (as amended), which regulates the import, sale, and distribution of mineral and chemical fertilisers containing nitrogen, phosphorus, or potassium as an essential constituent. No sectoral licensing PGA is listed in the applicable PGA table; the operative compliance obligation derives from the Fertiliser (Control) Order and the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT).
- Import declaration from DGFT
- Compliance documentation from State government
- Classification certificate from CBIC
- 1Confirm at the bill-of-entry stage that the product qualifies as a fertiliser under Note 6 of Chapter 31 — it must contain at least one fertilising element (nitrogen, phosphorus, or potassium) as an essential constituent. Misclassified products may be re-assessed as agrochemicals or growth regulators under separate tariff headings.Note 6 of Chapter 31, First Schedule to the Customs Tariff Act, 1975
- 2Verify classification against the clarifications in Central Excise Circular No. 1022/10/2016-CX dated 06-04-2016 for plant micronutrients, multi-micronutrients, and growth regulators, and Central Excise Circular No. 1039/27/2016-CX dated 21-07-2016 for glyphosate-based products, before finalising the CTI on the bill of entry.Central Excise Circular No. 1022/10/2016-CX dated 06-04-2016; Central Excise Circular No. 1039/27/2016-CX dated 21-07-2016
The most frequent error on this residual tariff line is importing growth regulators or glyphosate-based products under 3105 90 90 when the correct classification is a different heading — a misclassification that attracts customs short-levy demand, interest, and potential penalty. The Fertiliser (Control) Order, 1985 imposes registration and labelling obligations on the importer that survive the customs clearance stage; a consignment cleared without verifying FCO compliance may face post-clearance seizure and prosecution under the order.