Official letter No. 6123/TCHQ-TXNK dated October 18th, 2018 of the General Department of Vietnam Customs regarding value added tax (VAT) on fertilizer
According to the VAT Tariff applicable to imports promulgated together with Circular No. 83/2014/TT-BTC , the VAT rate applicable to chelated fertilize (HS code 2833.25.00) is 10%. read more
However, under the amended Law on VAT No. 71/2014/QH13 and Clause 1 Article 3 of Decree No. 12/2015/ND-CP , from January 1st, 2015, fertilize shall not be liable to VAT.
Accordingly, from 2015, upon importing chelated fertilize, enterprises must not pay VAT.
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