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《2014年关税实施方案》已由国务院关税税则委员会通过,并报国务院批准,自2014年1月1日起实施。与2013年出口关税政策相比,主要化肥品种窗口期没有变化,关税税率下调。具体关税调整方案如下:一、氮肥1.尿素:淡季(7-10月)40元/吨;旺季(1-6月,11、12月)暂定税率为15%,加上40元/吨。2.肥料用氯化铵:全年暂定税率为5%。3.其他矿物氮肥及化学氮肥:淡季(7-10月)40元/吨;旺季(1-6月,11、12月)暂定税率为15%,加上40元/吨。
The “Tariff Implementation Plan 2014” has been passed by the Customs Tariff Commission of the State Council and submitted to the State Council for approval since January 1, 2014. Compared with the 2013 export tariff policy, the main fertilizer varieties window period has not changed, the tariff rate is lowered. The specific tariff adjustment program is as follows: I. Nitrogen 1. Urea: off season (July-October) 40 yuan / ton; peak season (January-June, November and December) tentative tax rate of 15%, plus 40 yuan / ton . 2. Ammonium chloride for fertilizer: The provisional tax rate for the year is 5%. 3. Other mineral nitrogen and chemical nitrogen: the off-season (July-October) 40 yuan / ton; the peak season (January-June, November and December) tentative tax rate of 15%, plus 40 yuan / ton.