IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Sep 2015 | Removal date: open ended
Still in force

Internal taxation of imports

On 10 August 2015, the Ministry of Finance issued Notice No. 90 that reintroduces the import VAT and local consumption VAT on chemical fertilizers. The VAT rate is 13%, and the measure will become effective on 1 September 2015. 
 
The affected tariff lines include: 

  • 28342110
  • 31042090
  • 31043000
  • 31052000
  • 31053000
  • 31056000

 
This is the sixth time that China adjusted its VAT regulations on chemical fertilizers. Starting from 1 September 2015, the previous 5 announcements issued between 2001 and 2007 will become invalid.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

346 Fertilizers & pesticides
2834 Nitrites; nitrates.
283421 Of potassium
3104 Mineral or chemical fertilisers, potassic.
310420 Potassium chloride
310430 Potassium sulphate
310490 Other
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.
310520 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
310530 Diammonium hydrogenorthophosphate (diammonium phosphate)
310559 Other
310590 Other

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