Tiếng Việt
Circular guiding the adjustment of preferential import duty rates applicable to a number of fertilizers on the duty rate list of the preferential import tariff
THE MINISTRY OF FINANCE >> No. 120/2010/TT-BTC
Hanoi, August, 11, 2010
Pursuant to June 14, 2005 Law No. 45/2005/ QH11 on Import Duty and Export Duty;
Pursuant
to the National Assembly Standing Committee's Resolution No.
295/2007/NQ-UBTVQH12 of September 28, 2007, promulgating the Export
Tariff according to the list of dutiable commodity groups and the duty
rate bracket for each commodity group and the Preferential Import Tariff
according to the list of dutiable commodity groups and the preferential
duty rate bracket for each commodity group;
Pursuant to the Government's Decree No. 149/2005/ND-CP of December 8, 2005, detailing the Law on Import Duty and Export Duty;
Pursuant
to the Government's Decree No. 118/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of
the Ministry of Finance;
After consulting the Ministry of
Industry and Trade, the Ministry of Agriculture and Rural Development
and the Vietnam Fertilizer Association, the Ministry' of Finance adjusts
the preferential import duty rates applicable to a number of
fertilizers on the duty rate list of the Preferential Import Tariff
according to the list of dutiable commodity groups promulgated together
with the Ministry of Finance's Circular No. 216/ 2009/TT-BTC of November
12, 2009, as follows:
Article 1. Preferential import duty rate
To adjust preferential import duty rates applicable to a number of fertilizers on the duty rate list of the Preferential Import Tariff promulgated together with the Ministry of Finance's Circular No. 216/2009/TT-BTC of November 12, 2009, providing duty rates of the Export Tariff and Preferential Import Tariff according to the list of dutiable commodity groups, into new preferential import duty rates on the list of preferential import duty rates applicable to a number of fertilizers promulgated together with this Circular.
Article 2. Effect
This Circular takes effect 45 days from the date of its signing.
-------------------------------------------------------------------------------------
LIST
OF PREFERENTIAL IMPORT DUTY RATES APPLICABLE TO A NUMBER OF FERTILIZERS OF THE PREFERENTIAL IMPORT TARIFF
(Promulgated together with the Ministry of Finance's Circular No. 120/2010/TT-BTC of August 11, 2010)
|
Code |
Description |
Duty rate (%) | |||
|
31.03 |
|
|
|
Mineral or chemical fertilizers, phosphatic |
|
|
|
|
|
|
- Superphosphates: |
|
|
3103 |
10 |
10 |
00 |
- - Used for animal feed |
6.5 |
|
3103 |
10 |
90 |
00 |
- - Other |
6.5 |
|
3103 |
90 |
|
|
- Other: |
|
|
310 3 |
90 |
10 |
00 |
- - Calcined phosphates |
6.5 |
|
3103 |
90 |
90 |
00 |
- - Other |
0 |
|
31.05 |
|
|
|
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |
|
|
3105 |
10 |
00 |
|
- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |
|
|
3105 |
10 |
00 |
10 |
- - Superphosphates and calcined phosphates, in tablets or similar forms or in packages |
6.5 |
|
3105 |
10 |
00 |
20 |
- Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphates and potassium in tablets or similar forms or in packages |
6.5 |
|
3105 |
10 |
00 |
30 |
- - Superphosphates in tablets or similar forms or in packages |
6.5 |
|
3105 |
10 |
00 |
90 |
- - Other |
0 |
|
3105 |
20 |
00 |
00 |
- Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium |
6.5 |
|
3105 |
30 |
00 |
00 |
- Diammonium hydrogenorthophosphate (diammonium phosphate) |
0 |
|
3105 |
40 |
00 |
00 |
- Ammonium dihydrogenorthophosphate (moiioammonium phosphate) and mixture thereof with diammonium hydrogenortho-phosphate (diammonium phosphate) |
0 |
|
|
|
|
|
- Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus: |
|
|
3105 |
51 |
00 |
00 |
- - Containing nitrates and phosphates |
0 |
|
3105 |
59 |
00 |
00 |
- - Other |
0 |
|
3105 |
60 |
00 |
00 |
- Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium |
0 |
|
3105 |
90 |
00 |
00 |
- Other |
0 |
FOR THE MINISTER OF FINANCE >> DEPUTY MINISTER >> Đỗ Hoàng Anh Tuấn