Xiamen Terrabetter Chemical Co.,LIMITED

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2012 fertilizer export tax policy and HScode

Author : Date : 12/16/2011 5:52:50 AM

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)

2012化肥出口关税详细政策

28047010 黄磷(白磷) 20  
28047090 其它磷 20  
28092019 磷酸 7  
28142000 氨水 7  
28271010 肥料用氯化铵 7 旺季(1-6月,11、12月):
75%
28342110 肥料用硝酸钾 7  
28417010 钼酸铵 5  
31021000 尿素② 旺季(1-6月,11、12
月):35%;
淡季(7-10月):当出口价格不高于基准价
格时,7%;当出口价格高于基准价格时,
税率=(1.07-基准价格/出口价格)*100%
(基准价格按2.1元/公斤计算)
旺季:75%
31024000 硝酸铵与碳酸钙或其他无肥效无机物的
混合物
7  
31025000 硝酸钠 7  
31026000 硝酸钙和硝酸铵的复盐及混合物 7  
31028000 尿素及硝酸铵混合物的水溶液或氨水溶
7  
31029010 氰氨化钙 7  
31029090 其他矿物氮肥及化学氮肥,包括上述子目未列名的混合物 7 旺季(1-6月,11、12月):75%
31031010 重过磷酸钙 7 旺季(1-5月,10-12月):75%;
31031090 其他过磷酸钙 7  
31039000  其他矿物磷肥或化学磷肥 7 旺季(1-5月,10-12月):75%;
31042090 其他氯化钾 30 75
31043000 硫酸钾 30 75
31049010 光卤石、钾盐及其他天然粗钾盐 30 75
31049090 其他矿物钾肥及化学钾 30 75
31051000
制成片状及类似形状或每包毛重不超过10公斤的31章各货品
7 旺季(1-5月,10-12月):75%;
31052000 三元复合肥 1-9月:35%;
10-12月:20%
75
31053000 旺季(1-5月,10-12
月):35%;
淡季(6-9月):当出口价格不高于基准价
格时,7%;当出口价格高于基准价格时,
税率=(1.07-基准价格/出口价格)*100%
(基准价格按3.4元/公斤计算)
  旺季:75%
       
       
31024000 磷酸二氢铵及磷酸二氢铵与磷酸氢二铵
的混合物②
旺季(1-5月,10-12
月):35%;
淡季(6-9月):当出
口价格不高于基准价
格时,7%;当出口价
格高于基准价格时,
税率=(1.07-基准价
格/出口价格)*100%
(基准价格按2.9元/
公斤计算)
旺季:75%
31055100 含有硝酸盐及磷酸盐的肥料 7  
31055900 其他含氮磷两种肥效元素的矿物肥料或化学肥料 7 旺季(1-5月,10-12月):75%;
31056000 含磷钾两种元素的肥料 7  
31059000 其它肥料 7 旺季(1-5月,10-12月):75%;