This Decision amends the preferential import tariff rates for certain types of fertilizers under groups 3103 and 3105, effective from March 15, 2001. The purpose is to adjust the tax policy for fertilizer items to be consistent with economic and social conditions.
Scope of application
Importers of fertilizers
Key points
- Super phosphate (superphosphate) has a new tariff rate of 5% (Article 1).
- Basic slag (phosphoric slag) is exempt from preferential import tariffs (Article 1).
- Molten phosphate fertilizer under group 3103 has a new tariff rate of 5% (Article 1).
- Fertilizer items in granular form or packaged in units less than 10 kg under group 3105 are exempt from preferential import tariffs (Article 1).
- Mineral or chemical fertilizers containing three components of nitrogen, phosphorus, and potassium have a new tariff rate of 3% (Article 1)
🌐 Social impact of this document
- Reduce financial burden for fertilizer importing enterprises.
- Increase access to high-quality fertilizers for farmers.
- May increase agricultural product costs if input costs rise.
- Impact on state budget from fertilizer import tariffs.
❓ Frequently asked questions
What is the new tariff rate for super phosphate (superphosphate)?
The new tariff rate is 5% according to Article 1.
Is basic slag subject to preferential import tariffs?
No, basic slag is exempt from preferential import tariffs (Article 1).
Which group does molten phosphate fertilizer belong to and what is the new tariff rate?
It belongs to group 3103, with a new tariff rate of 5% (Article 1).
Are granular fertilizer items subject to preferential import tariffs?
No, these items are exempt from preferential import tariffs (Article 1).
What is the new tariff rate for mineral or chemical fertilizers containing three components of nitrogen, phosphorus, and potassium?
The new tariff rate is 3% according to Article 1.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
|
Number: 11/2001/QD-BTC |
Hanoi, March 13, 2001 |
Pursuant to …;
OF THE MINISTER OF FINANCE NUMBER 11/2001/QD/BTC
MARCH 13, 2001 ON AMENDING THE RATE OF IMPORT DUTY
FOR FERTILIZERS IN THE IMPORT DUTY TAX SCHEDULE
UNDER THE PREFERENTIAL IMPORT DUTY REGIME
THE MINISTER OF FINANCE
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies;
BASED ON DECREE NO. 178/CP DATED OCTOBER 28, 1994 OF THE GOVERNMENT ON THE TASKS, POWERS AND ORGANIZATIONAL STRUCTURE OF THE MINISTRY OF FINANCE;
Pursuant to the tariff rate framework stipulated in the Import Tariff Schedule according to the List of Taxable Commodity Groups issued together with Resolution No. 63/NQ-UBTVQH10 dated October 10, 1998 of the Standing Committee of the National Assembly, Tenth Session;
Pursuant to Article 1 of Decree No. 94/1998/ND-CP dated November 17, 1998 of the Government detailing the implementation of the Law Amending and Supplementing Certain Provisions of the Law on Export Tax and Import Tax No. 04/1998/QH10 dated May 20, 1998;
Pursuant to Clause 4 of Decision No. 223/QD-TTg dated March 6, 2001 of the Prime Minister on rice and milled rice consumption in the Mekong Delta and coffee in the Central Highlands;
DECISION:
Article 1:Amend the preferential import duty rate for certain types of fertilizers under groups 3103 and 3105 as stipulated in Decision No. 41/2000/QD/BTC dated March 17, 2000 of the Minister of Finance, to new preferential import duty rates as specified in the amended schedule of fertilizer items in the Preferential Import Duty Tariff accompanying this Decision.
Article 2:This Decision shall take effect and be applied to import declaration forms submitted to customs authorities from March 15, 2001. Any previous regulations that conflict with the provisions of this Decision are hereby abolished.
Vu Van Ninh
(Signed)
LIST OF AMENDED RATES OF IMPORT DUTY FOR FERTILIZER ITEMS IN THE PREFERENTIAL IMPORT DUTY TAX SCHEDULE
(Annexed to Decision No. 11/2001/QD-BTC
dated March 13, 2001 of the Minister of Finance)
| Code Number | Description of Commodity Groups | Export tax rate (%) | ||
| Group | Subgroup | |||
| 3103 | Mineral or chemical fertilizers containing phosphorus | |||
| 3103 | 10 | 00 | - Super phosphate (super phosphate) | 5 |
| 3103 | 20 | 00 | - Basic slag (phosphoric slag) | 0 |
| 3103 | 90 | - - Of ducks, geese | ||
| 3103 | 90 | 10 | -- Molten phosphate | 5 |
| 3103 | 90 | 90 | - Peanut kernels, whether or not broken into pieces | 0 |
| 3105 | Mineral or chemical fertilizers containing two or three components of nitrogen, phosphorus, and potassium; other fertilizers; items of this chapter in granular form or similar forms or packed in bags weighing not more than 10 kg | |||
| 3105 | 10 | 00 | - Items of this chapter in granular form or similar forms or packed in bags weighing not more than 10 kg | 0 |
| 3105 | 20 | 00 | - Mineral or chemical fertilizers containing three components of nitrogen, phosphorus, and potassium | 3 |
| 3105 | 30 | 00 | - Diammonium hydrogen orthophosphate (diammonium phosphate) | 0 |
| 3105 | 40 | 00 | - Monoammonium hydrogen orthophosphate (monoammonium phosphate) and its mixture with diammonium hydrogen orthophosphate (diammonium phosphate) | 0 |
| - Other mineral or chemical fertilizers containing two components of nitrogen and phosphorus: | ||||
| 3105 | 51 | 00 | - - Containing nitrate and phosphorus | 0 |
| 3105 | 59 | 00 | - Paddy: | 0 |
| 3105 | 60 | 00 | - Mineral or chemical fertilizers containing two components of phosphorus and potassium | 0 |
| 3105 | 90 | 00 | - Other | 0 |
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