MoF guides on import tax adjustment to fertilizer commodities.
On August 11, 2010, Ministry of Finance issued Circular No 120/2010/TT-BTC guiding on adjustment of preferential import tax to fertilizer commodities at List of preferential import tariff.
Accordingly, import tax rate of 6.5% is applied to some commodities: mineral fertilizer, artificial fertilizer, phosphatic fertilizer; calcined superphotphat and phosphatic fertilizer, in tablets or similar forms or in packages; mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium in tablets or similar forms or in packages; superphotphat in tablets or similar forms or in packages; mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium.
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