Circular No. 25/2016/TT-BTC amends the preferential import tax rate for the product Hydro Orthophosphoric Acid Ammonium (ammonium phosphate) under tariff item code 3105.30.00 from 6% to 5%. This document applies to organizations and individuals engaged in fertilizer trading and usage.
适用范围
Organizations and individuals engaged in fertilizer trading and usage
要点
- The product Hydro Orthophosphoric Acid Ammonium (tariff item code 3105.30.00) has its preferential import tax rate amended from 6% to 5%. Article 1.
- This Circular takes effect from April 3, 2016. Article 2.
- Other products in the fertilizer group (tariff item code 3105) do not change their preferential import tax rates and remain unchanged.
- This document only applies to preferential import taxes and does not affect other types of taxes.
- This Circular is issued based on the Law on Export Tax and Import Tax and guiding decrees.
🌐 本文件的社会影响
- Reducing import costs for fertilizer trading enterprises.
- Increasing the competitiveness of fertilizer products in the domestic market.
- Difficulties for enterprises not benefiting from tax preferences when facing competition from imported goods with lower tax rates.
❓ 常见问题
What is the new preferential import tax rate for Hydro Orthophosphoric Acid Ammonium?
5%
When does this Circular take effect?
April 3, 2016
Do other products in the fertilizer group have their preferential import tax rates changed?
No, other products remain unchanged.
全文
CIRCULAR
Amending the preferential import tariff rate for diammonium orthophosphate (diammonium phosphate) item under code 3105.30.00 in the Preferential Import Tariff Schedule
monoammonium phosphate (hydro orthophosphate) falls under tariff code 3105.30.00 in the
list of preferential import tariffs
Pursuant to the Law on Export Tax and Import Tax dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 on the issuance of the Export Tax Schedule according to the list of taxable goods groups and tax rates for each group, the Preferential Import Tariff Schedule according to the list of taxable goods groups and preferential tax rates for each group;
Pursuant to Decree No. 87/2010/NĐ-CP dated August 13, 2010 of the Government detailing implementation of certain provisions of the Law on Export Tax and Import Tax;
Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director of the Policy Department;
The Minister of Finance issues this Circular amending the preferential import tariff rate for diammonium orthophosphate (diammonium phosphate) item under code 3105.30.00 in the Preferential Import Tariff Schedule.
Article 1. Amending the preferential import tariff rate for diammonium orthophosphate (diammonium phosphate) item under code 3105.30.00 in the Preferential Import Tariff Schedule.
Amend the preferential import tariff rate for diammonium orthophosphate (diammonium phosphate) item under code 3105.30.00 in the Preferential Import Tariff Schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance issuing the Export Tax Schedule and the Preferential Import Tariff Schedule according to the list of taxable goods as follows:
|
Item Code |
Description of Goods |
Tax Rate (%) |
|
31.05 |
Mineral or chemical fertilizers containing two or three fertilizer elements being nitrogen, phosphorus, and potassium; other fertilizers; items of this Chapter in granular form or similar forms or packaged with net weight not exceeding 10 kg. |
|
|
3105.10 |
- Items of this Chapter in granular form or similar forms except those packaged with net weight not exceeding 10 kg: |
|
|
3105.10.10 |
- Superphosphate and phosphorus-containing rock phosphate |
6 |
|
3105.10.20 |
- Mineral or chemical fertilizers containing two or three of the elements nitrogen, phosphorus, and potassium |
6 |
|
3105.10.90 |
- Other |
0 |
|
3105.20.00 |
- Mineral or chemical fertilizers containing all three elements nitrogen, phosphorus, and potassium |
6 |
|
3105.30.00 |
- Diammonium orthophosphate (diammonium phosphate) |
5 |
|
3105.40.00 |
- Ammonium dihydrogen orthophosphate (monammonium phosphate) and its mixture with diammonium orthophosphate (diammonium phosphate) |
0 |
|
- Mineral or chemical fertilizers containing two elements being nitrogen and phosphorus: |
||
|
3105.51.00 |
- Containing nitrate and phosphate |
0 |
|
3105.59.00 |
- Other |
0 |
|
3105.60.00 |
- Mineral or chemical fertilizers containing two elements being phosphorus and potassium |
0 |
|
3105.90.0000 |
- Other |
0 |
Article 2. This Circular takes effect from April 3, 2016./.
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