2012 Fertilizer Export Tax Table |
|
|
Month |
HS CODE |
Product Name |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
28092019 |
phosphoric acid |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
28271010 |
ammonium chloride fertilizer grade |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
28342110 |
potassium nitrate fertilizer grade |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
31021000 |
Urea |
110% |
110% |
110% |
110% |
110% |
110% |
7%① |
110% |
110% |
31024000 |
Mixtures of ammonium nitrate with calcium carbonate or other inorganic nonfertilizing substances |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
31025000 |
Sodium Nitrate |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
31026000 |
Double saltts and mixtures of calcium nitrate and ammonium nitrate |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
31028000 |
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
31029010 |
calcium cyanamide |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
7% |
31031010 |
Triple Super Phosphate |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
31031090 |
other single super phosphate |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
31039000 |
other mineral phosphate or chemical phosphate |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
31042090 |
other potassium chloride |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
31043000 |
potassium sulphate |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
31051000
|
Goods of this chapter in tables or similar forms or in oackages for retail sale,of a gross weight not exceeding 10kg |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
31052000 |
Compound NPK fertilizer |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
110% |
95% |
95% |
95% |
31053000 |
Diammonium Phosphate(DAP) |
110% |
110% |
110% |
110% |
110% |
7%② |
110% |
110% |
110% |
31024000 |
Mono ammonium Phosphate(MAP) |
110% |
110% |
110% |
110% |
110% |
7%③ |
110% |
110% |
110% |
31055900
|
Other Mineral or chemical fertilizers containingthe two fertilizing elements nitrogen and phosphate |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
31056000
|
Other Mineral or chemical fertilizers containingthe two fertilizing elements nitrogen and phosphate two fertilizing elements phosphous and potassium |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
31059000 |
other |
82% |
82% |
82% |
82% |
82% |
7% |
7% |
7% |
7% |
82% |
82% |
82% |
① For UREA.if the basic price is lower than RMB2100/MT,the tax is 7%.if the price is more than RMB 2100,the tax=1.07-(2100/FOB price*exchange) |
②For DAP.if the basic price is lower than RMB3400/MT,the tax is 7%.if the price is more than RMB 3400,the tax=1.07-(3400/FOB price*exchange) |
③For MAP.if the basic price is lower than RMB2900/MT,the tax is 7%.if the price is more than RMB 2900,the tax=1.07-(2900/FOB price*exchange) |