Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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Fertilisers
Notes.
1. This Chapter does not cover:
(a) Animal blood of heading 05.11;
(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or
(c) Cultured potassium chloride crystals, except optical elements, weighing not less than 2.5g each, of heading 38.24; optical elements of potassium chloride (heading 90.01).
2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packagings described in heading 31.05:
(a) Goods which answer to one or other of the following descriptions:
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
(c) Fertilisers containing ammonium chloride or any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(d) Liquid fertilisers consisting of the goods of (a)(ii) or (viii) above, or of mixtures of those goods, in aqueous or ammoniacal solution.
3. Heading 31.03 applies only to the following, provided that they are not put up in the forms or packagings described in heading 31.05:
(a) Goods which answer to one or other of the following descriptions:
(i) Basic slag;
(ii) Natural phosphates of heading 25.10, calcined or further heat-treated for the elimination of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine, calculated on the dry anhydrous product.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together, fluorine content limits not being taken into account.
(c) Fertilisers containing any of the goods described in (a) or (b) above, fluorine content limits not being taken into account, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4. Heading 31.04 applies only to the following, provided that they are not put up in the forms or packagings described in heading 31.05:
(a) Goods which answer to one or other of the following descriptions:
(i) Crude natural potassium salts (e.g., carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and mixtures thereof, are classified in heading 31.05.
6. For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
Chapter 31 — Fertilisers
44 rows
| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 31.01 | Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products | |
| 3101.00.10 | - Of solely vegetable origin | 0 |
| - Other: | ||
| 3101.00.92 | - - Of animal origin (other than guano), chemically treated | 0 |
| 3101.00.99 | - - Other | 0 |
| 31.02 | Mineral or chemical fertilisers, nitrogenous | |
| 3102.10.00 | - Urea, whether or not in aqueous solution | 6 |
| - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | ||
| 3102.21.00 | - - Ammonium sulphate | 0 |
| 3102.29.00 | - - Other | 0 |
| 3102.30.00 | - Ammonium nitrate, whether or not in aqueous solution | 3 |
| 3102.40.00 | - Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 0 |
| 3102.50.00 | - Sodium nitrate | 0 |
| 3102.60.00 | - Double salts and mixtures of calcium nitrate and ammonium nitrate | 0 |
| 3102.80.00 | - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 0 |
| 3102.90.00 | - Other, including mixtures not specified in the foregoing subheadings | 0 |
| 31.03 | Mineral or chemical fertilisers, phosphatic | |
| - Superphosphates: | ||
| 3103.11 | - - Containing by weight 35% or more of diphosphorus pentaoxide (P2O5): | |
| 3103.11.10 | - - - Feed grade | 6 |
| 3103.11.90 | - - - Other | 6 |
| 3103.19 | - - Other: | |
| 3103.19.10 | - - - Feed grade | 6 |
| 3103.19.90 | - - - Other | 6 |
| 3103.90 | - Other: | |
| 3103.90.10 | - - Calcined phosphatic fertilisers | 6 |
| 3103.90.90 | - - Other | 0 |
| 31.04 | Mineral or chemical fertilisers, potassic | |
| 3104.20.00 | - Potassium chloride | 0 |
| 3104.30.00 | - Potassium sulphate | 0 |
| 3104.90.00 | - Other | 0 |
| 31.05 | 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 | |
| 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 fertilisers | 6 |
| 3105.10.20 | - - Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium | 6 |
| 3105.10.90 | - - Other | 0 |
| 3105.20.00 | - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 6 |
| 3105.30.00 | - Diammonium hydrogenorthophosphate (diammonium phosphate) | 6 |
| 3105.40.00 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 0 |
| - Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: | ||
| 3105.51.00 | - - Containing nitrates and phosphates | 0 |
| 3105.59.00 | - - Other | 0 |
| 3105.60.00 | - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 0 |
| 3105.90.00 | - Other | 0 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.