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Processing of tax exemptions for fertilisers, pesticides in ASYCUDA

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Processing of tax exemptions for fertilisers, pesticides in ASYCUDA

June 10, 2020

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.”

And
Value Added Tax – Paragraph 7 (c) of Schedule 11 to the VAT Act “fertilizers” Paragraph 7 (m) of Schedule 11 to the VAT Act “pesticides”

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.

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