Appendix II — Preferential import tariff

Attached to Decree No. 26/2023/ND-CP

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Section/Chapter notes

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 codeDescription of goodsDuty rate (%)
31.01Animal 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 origin0
- Other:
3101.00.92- - Of animal origin (other than guano), chemically treated0
3101.00.99- - Other0
31.02Mineral or chemical fertilisers, nitrogenous
3102.10.00- Urea, whether or not in aqueous solution6
- Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
3102.21.00- - Ammonium sulphate0
3102.29.00- - Other0
3102.30.00- Ammonium nitrate, whether or not in aqueous solution3
3102.40.00- Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances0
3102.50.00- Sodium nitrate0
3102.60.00- Double salts and mixtures of calcium nitrate and ammonium nitrate0
3102.80.00- Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution0
3102.90.00- Other, including mixtures not specified in the foregoing subheadings0
31.03Mineral or chemical fertilisers, phosphatic
- Superphosphates:
3103.11- - Containing by weight 35% or more of diphosphorus pentaoxide (P2O5):
3103.11.10- - - Feed grade6
3103.11.90- - - Other6
3103.19- - Other:
3103.19.10- - - Feed grade6
3103.19.90- - - Other6
3103.90- Other:
3103.90.10- - Calcined phosphatic fertilisers6
3103.90.90- - Other0
31.04Mineral or chemical fertilisers, potassic
3104.20.00- Potassium chloride0
3104.30.00- Potassium sulphate0
3104.90.00- Other0
31.05Mineral 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 fertilisers6
3105.10.20- - Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium6
3105.10.90- - Other0
3105.20.00- Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium6
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 phosphates0
3105.59.00- - Other0
3105.60.00- Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium0
3105.90.00- Other0

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