Fertilizer export tax rates adjusted in 2013

The Customs Tariff Commission of the State Council reviewed and passed the 2013 Tariff Implementation Plan on December 17 and implemented it on January 1, 2013. Among them, a number of adjustments have been made to the export tax rate of fertilizers. Mainly for:

Adjustment of urea export tariffs: The special urea export tax rate was lowered from 110% to 75%, the export base price in the off-season was raised from 2,100 yuan/ton to 2,260 yuan/ton, and the off-season export base tax rate was lowered from 7% to 2%.

Phosphate fertilizer export tariff adjustment: The tentative tax rates for DAP and MAP are reduced from 35% in peak season in 2012 and 7% in off-season to 5% in 2013; the export period in off-season is extended by one month (May 16-October) 15th); DAP off-season export base price raised by 100 yuan to 3500 yuan, MAP export base price raised 300 yuan to 3200 yuan. The provisional tax rate for heavy superphosphate is reduced from 7% to 5%, and off-season time is consistent with DAP and MAP.

Adjustment of compound fertilizer export tariffs: ternary compound fertilizer for the whole year 5% + 75% = 80%, still control exports throughout the year; nitrogen and phosphorus off-season 5%, the same season time and ammonium phosphate; phosphorus and potassium is still 7% of the year.