Tiếng Việt
简体中文Procedure for importing fertilizer
Fertilizer import procedures, HS code, import tax, VAT, import policy, quality inspection and announcement of circulation of fertilizers. These are the main contents that Anlita wants to share with you in this article.Fertilizer is “food” added by humans to plants. Fertilizer contains many nutrients necessary for plants. The main nutrients in fertilizer are: nitrogen, phosphorus, and potassium, called the macronutrient group. Fertilizers are also imported from many different countries into Vietnam such as China, Russia, Canada, America, Thailand, India, Japan.The following is the main content of the fertilizer import procedure process, HS code, import tax, import policy and quality inspection of imported fertilizer.
1. Fertilizer import policy
The procedure for importing fertilizers is regulated in the following legal documents:
- VAT Law 13/2008/QH12 dated June 3, 2008;
- Decree 113/2017/ND-CP dated October 9, 2017;
- Decree No. 108/2017/ND-CP September 20, 2017;
- Circular 38/2015/TT-BTC dated March 25, 2015;
- Amended and supplemented 39/2018/TT-BTC dated April 20, 2018;
- Decree No. 69/2018/ND-CP dated May 15, 2018;
- Decree No. 84/2019/ND-CP dated November 14, 2019;
According to the above documents, fertilizer products are not on the list of goods banned from import. However, when importing fertilizers, you need to pay attention to the following points:
- Must make a declaration of circulation of imported fertilizers;
- Must check the quality of imported fertilizers;
- Fertilizers are not subject to VAT when imported.
Above are the regulations on fertilizer import procedures. If you do not understand the above regulations, please contact the hotline or hotmail for advice.
2. Look up fertilizer HS code
Looking up HS codes is an important task to do when carrying out fertilizer import procedures. HS code is a series of numbers that is conventionally assigned to each type of product globally. Therefore, when importing, buyers should refer to the HS code from the seller. Below are some HS codes of common fertilizers. Please refer to the detailed table below:
Product code | Product description | Normal import tax | Preferential import tax | VAT | ACFTA (CO | ATIGA (CO |
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31010010 | – Of solely vegetable origin | 5 | 0 | 5 | 0 | 0 | ||
| – Other: |
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31010092 | – – Of animal origin (other than guano), chemically treated | 5 | 0 | 5 | 0 | 0 | ||
31010099 | – – Other | 5 | 0 | 5 | 0 | 0 | ||
3102 | Mineral or chemical fertilisers, nitrogenous |
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31021000 | – Urea, whether or not in aqueous solution | 9 | 6 | 5 | 5 | 0 | ||
| – Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: |
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31022100 | – – Ammonium sulphate | 5 | 0 | 5 | 0 | 0 | ||
31022900 | – – Other | 5 | 0 | 5 | 0 | 0 | ||
31023000 | – Ammonium nitrate, whether or not in aqueous solution | 4.5 | 3 | 5 | 0 | 0 | ||
31024000 | – Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 5 | 0 | 5 | 0 | 0 | ||
31025000 | – Sodium nitrate | 5 | 0 | 5 | 0 | 0 | ||
31026000 | – Double salts and mixtures of calcium nitrate and ammonium nitrate | 5 | 0 | 5 | 0 | 0 | ||
31028000 | – Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 5 | 0 | 5 | 0 | 0 | ||
31029000 | – Other, including mixtures not specified in the foregoing subheadings | 5 | 0 | 5 | 0 | 0 | ||
3103 | Mineral or chemical fertilisers, phosphatic |
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| – Superphosphates: |
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310311 | – – Containing by weight 35% or more of diphosphorus pentaoxide (P2O5): |
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31031110 | – – – Feed grade | 9 | 6 | 5 | 5 | 0 | ||
31031190 | – – – Other | 9 | 6 | 5 | 5 | 0 | ||
310319 | – – Other: |
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31031910 | – – – Feed grade | 9 | 6 | 5 | 5 | 0 | ||
31031990 | – – – Other | 9 | 6 | 5 | 5 | 0 | ||
310390 | – Other: |
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31039010 | – – Calcined phosphatic fertilisers | 9 | 6 | 5 | 5 | 0 | ||
31039090 | – – Other | 5 | 0 | 5 | 0 | 0 | ||
3104 | Mineral or chemical fertilisers, potassic |
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31042000 | – Potassium chloride | 5 | 0 | 5 | 0 | 0 | ||
31043000 | – Potassium sulphate | 5 | 0 | 5 | 0 | 0 | ||
31049000 | – Other | 5 | 0 | 5 | 0 | 0 | ||
3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg |
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310510 | – Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg: |
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31051010 | – – Superphosphates and calcined phosphatic fertilisers | 9 | 6 | 5 | 0 | 0 | ||
31051020 | – – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium | 9 | 6 | 5 | 0 | 0 | ||
31051090 | – – Other | 5 | 0 | 5 | 0 | 0 | ||
31052000 | – Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 9 | 6 | 5 | 0 (-CN) | 0 | ||
31053000 | – Diammonium hydrogenorthophosphate (diammonium phosphate) | 9 | 6 | 5 | 5 | 0 | ||
31054000 | – Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 5 | 0 | 5 | 0 | 0 | ||
| – Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: |
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31055100 | – – Containing nitrates and phosphates | 5 | 0 | 5 | 0 | 0 | ||
31055900 | – – Other | 5 | 0 | 5 | 0 | 0 | ||
31056000 | – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 5 | 0 | 5 | 0 | 0 | ||
31059000 | – Other | 5 | 0 | 5 | 0 | 0 |
Above are some popular inorganic and organic fertilizer HS codes. In addition to the above HS codes, there are many fertilizer HS codes that have not been mentioned. If you have not found the appropriate HS code for the type of goods you import. Please contact hotline or hotmail for advice.
3. Fertilizer import tax
Import tax is an obligation that importers must fulfill towards the state. There are two types of import tax: VAT and import tax. To determine these tax rates, you can refer to the following tax calculation:Import tax is determined according to HS code.
- Import tax is calculated according to the formula:
Import tax = CIF value x % import tax rate
- Import VAT is determined according to the formula:
Value added tax = (CIF value + Import tax) x VAT rate.
CIF value is determined by the ex-factory value of the goods plus all costs to bring the goods to the first border gate of the importing country. For fertilizer products, the VAT is 0, so at this time there is only import tax. Regulated in 26/2015/TT-BTC dated February 27, 2015. Special preferential tax rates apply to goods imported from countries and territories with which Vietnam has signed trade agreements such as: China, Japan, Korea, Asian countries, India, Australia, Europe, Chile. To apply for special preferential import tax rates, a certificate of origin is required. Therefore, when importing goods from the above countries, buyers should ask the seller to provide a certificate of origin.
4. Documentation for importing fertilizers
Set of documents for importing fertilizers in particular and importing procedures for other goods in general. Regulated in Circular 38/2015/TT-BTC dated March 25, 2015; Amended and supplemented 39/2018/TT-BTC dated April 20, 2018.
- Customs declaration;
- Commercial invoice;
- Bill of lading;
- Packing list;
- Commercial contract (Sale contract);
- Certificate of origin (C/O) if any;
- Records of announcement of circulation;
- Quality inspection registration dossier.
In the dossier for carrying out the above fertilizer import procedures and the above fertilizer import tax, the following documents are the most important: Customs declaration, commercial invoice, bill of lading, and archived declaration documents. operation and quality control. The circulation announcement dossier is considered an import license. This document is required to import fertilizer, so this document must be completed first. Other documents will have to be supplemented upon request from customs. Certificate of origin is an optional document. However, to enjoy special preferential import tax rates, the buyer should ask the seller to provide it. The special preferential import tax rate is usually 0%. If you do not fully understand the above documents, please contact the hotline or hot mail for advice.
5. Procedures for importing fertilizers
Procedures for importing fertilizers in particular and procedures for importing other goods in general. Very specifically stipulated in Circular 38/2015/TT-BTC dated March 25, 2015, amended and supplemented 39/2018/TT-BTC dated April 20, 2018. The following are the steps to carry out procedures to import fertilizer:
Step 1: Fill out the customs declaration
After having complete import and export documents: Contract, commercial invoice, packing list, bill of lading, certificate of origin, arrival notification and determining the fertilizer HS code. You can then enter declaration information into the customs system via software.
Step 2: Register for quality inspection and quarantine
Registering for quality inspection is a mandatory step when carrying out fertilizer import procedures. Quality inspection is registered on the national one-stop system. Fertilizers are under the management of the Ministry of Agriculture.
Step 3: Open the customs declaration
After completing the customs declaration, the customs system will return the declaration classification results. If there is a declaration flow, print out the declaration and bring the import dossier to the customs department to open the declaration. Depending on the green, yellow, and red channel, follow the steps to open the declaration.
Step 4. Customs clearance
After checking the documents, if there are no questions, the customs officer will accept customs clearance of the declaration. You can now pay import tax for the customs declaration to bring the goods to the warehouse for storage.
Step 5. Bring the goods to the warehouse for preservation and use
After having a certificate certifying import quality. Then you can add it to the customs side and upload it to the national single window site to proceed with customs clearance of goods.
Note: Goods are only allowed to be sold on the market when they have been cleared through customs.
Above are 5 steps to carry out fertilizer import procedures. If you do not understand the process, please contact the hotline or hotmail for advice.
6. Fertilizer quality inspection registration process
Registering for fertilizer quality inspection is mandatory according to Decree No. 84/2019/ND-CP dated November 14, 2019. Registration for quality inspection can be done online or by paper application.
Below Anlita only guides the online registration process. The process of checking the quality of imported fertilizers includes the following steps:
Step 1. Open an account on the one-stop site
To be able to declare and check the quality of imported fertilizers. First, you must create an account on the national one-stop site https://vnsw.gov.vn/. Creating an account is quite simple, just register and enter information according to the forms. Then you can easily register an account. After entering data, within 02 hours, the one-stop system will respond to an email confirming successful registration. Once you have your ID and password, you can log in to create a registration profile.
Step 2: Create registration profile
To create a registration dossier, it is necessary to prepare all necessary documents such as: Commercial contract, invoice, packing list, bill of lading, circulation announcement. After having the above documents, you can register on the one-stop site. Registration only requires entering data according to the available form, which is quite simple.
Step 3: Contact the testing center
After registration is complete and the application is approved, you can contact the testing center to inform about sampling and checking product quality. You can bring the goods for storage and then take samples to check the quality at the warehouse.
Step 4: Wait for results and supplement documents if necessary
After sampling, the center will test the sample according to prescribed standards. Sample testing usually takes 5-7 days, and results will be available within 10 days at the latest.During the inspection process, if additional documents are needed, the inspection center will request additional documents.
Step 5: Submit results to customs for customs clearance
Once the results are available, the deed will be uploaded to the one-stop site. And bring the original results to customs to proceed with customs clearance of goods.Note: Goods can only be cleared through customs when there is a certificate of conformity with regulations. And can only be sold on the market when the goods have been cleared through customs. If customs clearance has not been completed, goods cannot be sold.
7. Notes when importing fertilizers
In the process of carrying out procedures to import fertilizer for customers. Anlita has learned some experiences that she wants to share for your reference. Here are some things to note when carrying out fertilizer import procedures.
- Fertilizer is an item not subject to VAT;
- It is necessary to make a circulation announcement;
- Imported fertilizers must undergo state quality inspection;
- When importing fertilizer, goods must be labeled according to 43/2017/ND-CP;
- Determine the correct HS code to determine the correct tax and avoid penalties.
Goods can be brought to the warehouse for storage while waiting for customs clearance.Those are the notes that we want to share with you. If you find it interesting, you can share it with your friends and relatives for reference. If you see any inappropriate points, please give us feedback via hotline or hotmail. We will be happy to receive your feedback.
8. Conclusion
Above is the entire process of fertilizer import procedures, HS code, import tax, VAT and fertilizer import policy. Hope this article will bring useful information to you. Any questions or requests for quotes on fertilizer import and transportation procedures.