The below table contains the list of Harmonised Systems (HS) 2017 Codes used in ASYCUDA World to process tax exemptions for fertilisers and pesticides. Some of these products are exempt from both customs duty and value-added tax while others are exempt from customs duty only, once imported for use in the agricultural sector.
The exemption is in keeping with Item 9 (2) of the First Schedule. Part 111 B (i) of the Customs Act
“Fertilizers (including limestone, calcium carbonate, and its derivatives used as fertilizers), manures, pesticides (including insecticides), fungicides, weedicides, herbicides, and inoculants.”
|
ITEM |
DESCRIPTION |
HS CODES |
CUSTOMS DUTY |
VALUE ADDED TAX |
STAMP DUTY |
REQUIREMENTS |
|---|---|---|---|---|---|---|
| 1. | Limestone | 2521.00.00.10 | 0% | 14% | PTCCB | |
| 2. | Quicklime | 2522.10.00.10 | 0% | 14% | PTCCB | |
| 3. | Slaked Lime | 2522.20.00.10 | 0% | 14% | PTCCB | |
| 4. | Hydraulic Lime | 2522.30.00.10 | 0% | 14% | PTCCB | |
| 5. | Calcium Carbonate | 2836.50.00.10 | 0% | 14% | PTCCB | |
| 6. | Urea | 3102.10.00.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 7. | DDT (ISO) | 3808.52.00.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 8. | DDT (ISO) | 3808.59.00.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 9. | DDT (ISO) | 3808.61.00.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 10. | DDT (ISO) | 3808.69.00.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 11. | Insecticide | 3808.91.10.00 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 12. | Other (Insecticide) | 3808.91.90.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 13. | Fungicide | 3808.92.00.00 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 14. | Herbicide | 3808.93.10.00 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 15. | Anti-Sprouting Products | 3808.93.20.00 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 16. | Plant Growth Regulators | 3808.93.30.00 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 17. | Disinfectant | 3808.94.90.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 18. | Rodenticide | 3808.99.19.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
| 19. | Other (Rodenticide) | 3808.99.99.10 | 0% | 0% | .1% | IMP LIC/PTCCB |
Importers and License Customhouse Brokers are advised that a CG Tax Exemption letter is NOT required. However, in all cases, approval is required from the Pesticide and Toxic Chemicals Control Board (PTCCB). Such approvals must be certified by an Officer in Central Processing Unit (CPU) or Wharves.
