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.

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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