Circular No. 25/2016/TT-BTC dated February 16, 2016 of the Ministry of Finance on changes in preferential import tax rates imposed on diammonium hydrogen phosphate (diammonium phosphate) of HS code 3105.30.00 in preferential import tariff schedule

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	25/2016/TT-BTC	Signer:	Vu Thi Mai
Type:	Circular	Expiry date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Issuing date:	16/02/2016	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Export - Import , Tax - Fee - Charge

SUMMARY

Increase the import tax for Diammonium phosphate to 5%

This is the important content prescribed at the Circular No. 25/2016/TT-BTC dated February 16, 2016 on changes in preferential import tax rates imposed on diammonium hydrogen phosphate (diammonium phosphate) of HS code 3105.30.00 in preferential import tariff schedule.

In particular, on April 03, 2016, the preferential import tax rates imposed on Diammonium hydrogen phosphate is formally increased to 5% instead of 3% as prescribed by the current regulation.

The preferential import tax rates for other mineral or chemical fertilizers are the same as 6% in current regulations, such as 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, including goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; superphosphates and calcined phosphatic fertilizers; mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium or mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium…

This Circular takes effect on April 03, 2016.

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Effect status: Known

THE MINISTRY OF FINANCE

Pursuant to the Law on export and import tax dated June 14, 2005;

Pursuant to the Resolution No. 295/2007/NQ-UBTVQH12 dated September 28th 2007 of the Standing committee of the National Assembly, promulgating the Export tariff schedule according to the List of taxable headings and the tax bracket on each heading, the preferential import tariff according to the list of taxable headings and preferential tax bracket on each heading;

Pursuant to the Government s Decree No. 87/2010/ND-CP dated August 13th 2010, detailing the implementation of the Law on Export and import tax;

Pursuant to the Government s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the Tax Policy Department;

The Minister of Finance issues a Circular on changes in preferential import tax rates imposed on Diammonium hydrogen phosphate (diammonium phosphate) of HS code in 3105.30.00 in preferential import tariff schedule.

Article 1. To change the preferential import tax ratesimposed on Diammonium hydrogen phosphate (diammonium phosphate) of HS code in 3105.30.00 in preferential import tariff schedule

The preferential import tax rates imposed on Diammonium hydrogen phosphate (diammonium phosphate) of HS code in 3105.30.00 in preferential import tariff schedule issued together with Circular No. 182/2015/TT-BTC dated November 16, 2015 of the Minister of Finance on issuance of export tariff schedule and preferential import tariff schedule shall be changed into new preferential import tax rates prescribed in the List enclosed herewith:

HS code	Description	Tax rate (%)
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	- Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
3105.10.10	- - Superphosphates and calcined phosphatic fertilizers	6
3105.10.20	- - Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium	6
3105.10.90	- - Other	0
3105.20.00	- Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium	6
*3105.30.00*	*- Diammonium hydrogen orthophosphate (diammonium phosphate)*	5
3105.40.00	- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)	0
	- Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus:
3105.51.00	- - Containing nitrates and phosphates	0
3105.59.00	- - Other	0
3105.60.00	- Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium	0
3105.90.00	- Other	0

Article 2.This Circular takes effect on April 3, 2016./.

For the Minister

The Deputy Minister

Vu Thi Mai

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Circular No. 25/2016/TT-BTC dated February 16, 2016 of the Ministry of Finance on changes in preferential import tax rates imposed on diammonium hydrogen phosphate (diammonium phosphate) of HS code 3105.30.00 in preferential import tariff schedule

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