Fertilizer import procedures

Fertilizer import procedures

Fertilizer import procedures

Posted on: 12/11/2024

Fertilizer is “food” added by humans to plants. Fertilizer contains many nutrients necessary for plants. The main nutrients in fertilizer are: nitrogen, phosphorus, and potassium, called the macronutrient group. In this article, Just In Time would like to share the procedures for importing fertilizers, HS codes, import tax, VAT, import policies, quality control and circulation declaration of fertilizers.

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I. Policy and Import Procedures for Fertilizers

According to Decree 84/2019/NĐ-CP, fertilizers are not on the list of prohibited import goods. However, when importing fertilizers, the following points need to be noted:

  • A registration for circulation of the imported fertilizer must be completed.
  • Quality inspection of the imported fertilizer is required.
  • Fertilizers are exempt from VAT when imported.

The above are the regulations related to the import procedures for fertilizers. If you have any questions or do not fully understand the regulations mentioned, please contact our hotline or email for consultation.

II. HS Codes and Import Tax for Fertilizers

Looking up the HS code is an essential step when carrying out import procedures for fertilizers. The HS code is a globally standardized numerical classification for different types of goods. Therefore, buyers should consult the HS code from the seller when importing.

For fertilizers, there is a wide variety of types, so the determination of the correct HS code must be done carefully. Below is a list of common HS codes and preferential import tax rates for some types of fertilizers:

Description

HS Code

Preferential Import Tax (%)

Fertilizers of plant or animal origin

 

 

HS code for fertilizers of plant origin

31010010

0

​HS code for fertilizers of animal origin

31010092

0

HS code for fertilizers of both plant and animal origin

31010099

0

Mineral or chemical fertilizers containing nitrogen

 

 

HS code for urea, whether or not in aqueous solution

31021000

6

HS code for ammonium sulfate

31022100

0

HS code for ammonium sulfate; double salts and mixtures of ammonium sulfate and ammonium nitrate, others

31022900

0

HS code for ammonium nitrate, whether or not in aqueous solution

31023000

0

HS code for mixtures of ammonium nitrate with calcium carbonate or other inorganic substances not being fertilizers

31024000

3

HS code for sodium nitrate

31025000

0

HS code for double salts and mixtures of calcium nitrate and ammonium nitrate

​31026000

0

​ HS code for mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

31028000

0

HS code for other mixtures not specified in the previous subgroups

31029000

0

Mineral or chemical fertilizers containing phosphate (phosphatic fertilizers)

 

 

HS code for calcined phosphate fertilizers

31039010

6

HS code for other phosphate fertilizers

31039090

0

Mineral or chemical fertilizers containing potassium (potassic fertilizers)

 

 

HS code for potassium chloride fertilizers

31042000

0

HS code for potassium sulfate fertilizers

31043000

0

HS code for other potassium fertilizers

31049000

0

Complex fertilizers

 

 

HS code for superphosphate and calcined phosphate fertilizers packed in quantities not exceeding 10 kgs

31051010

6

HS code for compound fertilizers containing nitrogen, phosphorus, and potassium, packed in quantities not exceeding 10 kgs

31051020

6

HS code for other granular fertilizers packed in quantities not exceeding 10 kgs

31051090

0

HS code for mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus, and potassium

31052000

6

HS code for diammonium hydrogen orthophosphate (diammonium phosphate) fertilizers

31053000

6

HS code for monoammonium dihydrogen orthophosphate (monoammonium phosphate) and its mixtures with diammonium hydrogen orthophosphate (diammonium phosphate)

31054000

0

HS code for fertilizers containing nitrates and phosphates

31055100

0

HS code for other fertilizers

31059000

0

If you have not found the HS code suitable for the type of goods you are importing. Please contact the hotline or hotmail for advice.

** See more Conditions for importing animal feed

III. Documentation for Fertilizer Import Procedures

The documents required for fertilizer import procedures, as well as for other types of goods, are specified in Circular 38/2015/TT-BTC dated March 25, 2015, as amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018. The required documents include:

  • Customs Declaration Form
  • Commercial Invoice
  • Bill of Lading
  • Packing List
  • Sales Contract
  • Certificate of Origin (C/O) (if available)
  • Circulation Registration Dossier
  • Quality Inspection Registration Dossier

The most crucial documents in the dossier are the Customs Declaration Form, Commercial Invoice, Bill of Lading, Circulation Registration Dossier, and Quality Inspection Registration Dossier. The Circulation Registration Dossier serves as the import permit and must be completed before importing fertilizers. Other documents may be supplemented as required by customs.

The Certificate of Origin is not mandatory; however, to benefit from special preferential import tariffs, the buyer should request this certificate from the seller. The preferential tariff rate is often 0%.

For any questions regarding the above documents, please contact the hotline or email for consultation.

IV. Fertilizer Import Procedure

The procedure for importing fertilizers, as well as other goods in general, is detailed in Circular 38/2015/TT-BTC dated March 25, 2015, and amended by Circular 39/2018/TT-BTC dated April 20, 2018.

Here are the main steps in the fertilizer import procedure:

Step 1: Customs Declaration

  • Enter the declaration information into the customs system once all import/export documents are ready.

Step 2: Quality Inspection and Quarantine Registration

  • Quality inspection registration is mandatory for importing fertilizers.
  • Register for quality inspection through the National Single Window system under the management of the Ministry of Agriculture.

Step 3: Open Customs Declaration

  • The customs system will return the result of the declaration channeling.
  • Depending on the result, print the declaration form and bring the import documents to the customs office to open the declaration.

Step 4: Customs Clearance

  • Inspect the documents. If everything is in order, the customs officer will clear the declaration.
  • Pay the import tax and transport the goods to the storage warehouse.

Step 5: Use and Storage of Goods

  • Obtain the certificate of quality compliance after receipt.
  • Upload the certificate on the National Single Window system for customs clearance.
  • The goods can only be sold on the market once they have been cleared by customs.

For more information or assistance, please contact the hotline or email for consultation.

** See more Chemical import procedures

V. Quality Inspection Registration Process for Fertilizers

Registering for quality inspection of fertilizers is mandatory according to Decree No. 84/2019/NĐ-CP dated November 14, 2019. This process can be carried out online or through paper documents. Below is the online registration process:

The quality inspection process for fertilizers upon importation includes the following steps:

Step 1: Create an Account on the National Single Window

  • Create an account on the National Single Window at https://vnsw.gov.vn/.
  • Enter the necessary information and wait for email confirmation, usually within 2 hours.
  • Receive an ID and password to log in and create the registration dossier.

Step 2: Create the Registration Dossier

  • Prepare all required documents: Sales Contract, Invoice, Packing List, Bill of Lading, Circulation Registration Dossier.
  • Create the registration dossier on the National Single Window, filling in the form as required.

Step 3: Contact the Testing Center

  • Contact the testing center to notify them and arrange for a sample collection for quality testing.
  • Sample collection can be conducted at the storage warehouse.

Step 4: Wait for Results and Supplement Documents If Needed

  • Wait for the sample testing results, which usually take 5-10 days.
  • Supplement any additional documents as required by the testing center.

Step 5: Submit Results to Customs for Clearance

  • Upload the results to the National Single Window after receipt.
  • Present the original results to customs for clearance.

Note: The goods can only be cleared and sold on the market once a certificate of compliance is obtained and customs clearance is completed.

VI. Notes When Importing Fertilizers

Based on experience, H-Cargo Logistics provides some useful tips:

  • Fertilizers are exempt from VAT.
  • Circulation registration is required.
  • Quality inspection by the state is mandatory upon import.
  • Labeling must comply with Decree 43/2017/NĐ-CP.
  • Ensure correct HS code identification to avoid penalties.
  • Goods can be transported to a storage warehouse while waiting for customs clearance.

If you have difficulty with customs procedures, you can choose Just In Time as your companion.

Just In Time's staff is always enthusiastic to support you to handle your work quickly and professionally.

 

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