With the approval of the State Council, since January 1, 2008, imported diammonium phosphate (tax code number) has been exempted from import value-added tax. The relevant issues in the implementation are announced as follows:
1. Before importing the diammonium phosphate, the importer must hold the relevant documentary materials to the customs of the importer to apply for tax exemption approval procedures.
2. The tax-free approval procedures for imported diammonium hydrogen phosphate shall be incorporated into the “Customs Tax Exemption Management Systemâ€. The nature of expropriation shall be “national batch relief†(code: 898). After the customs of the importing country has verified the correctness according to the regulations, it shall issue a “Certificate for Exemption of Import and Export Goodsâ€.
Special announcement.
December 27, 2007
1. Before importing the diammonium phosphate, the importer must hold the relevant documentary materials to the customs of the importer to apply for tax exemption approval procedures.
2. The tax-free approval procedures for imported diammonium hydrogen phosphate shall be incorporated into the “Customs Tax Exemption Management Systemâ€. The nature of expropriation shall be “national batch relief†(code: 898). After the customs of the importing country has verified the correctness according to the regulations, it shall issue a “Certificate for Exemption of Import and Export Goodsâ€.
Special announcement.
December 27, 2007