ANNOUNCED AS TEMPORARYNo
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:
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.
⚑ Please report this page in case you detect an inaccuracy in its content.