Guangdong branch, each directly under the customs:
　　In 2000 tax policy has been basically clear, but some problems still need further coordination. Port to reduce pressure, now has 2000 import related problems such as fertilizers and pesticides import VAT shall be notified as follows:
　　A, import fertilizer
　　Within the national planning on imports of potash and part of the compound fertilizer is exempted from import VAT specific varieties （see the appendix of furniture list for detail）， the attachment is not the column name fertilizer shall also be subject to duty-payment according to the import VAT.
　　Accessories varieties listed fertilizer VAT exemption formalities, the need of enterprises with foreign investment by the foreign investment enterprise certificate of import quotas and import license apply to the import customs and other import units issued by the state economic and trade commission authorized institution the import plan proved important industrial products and the import license issued by the agencies authorized by moftec apply to the import customs, the customs department for examination and approval of duty reduction or exemption as indicated in the approved two card import under the condition of same number, issued by the tax certificate with which the import entity shall be exempted from import VAT.
　　Second, the import pesticide medicine and technical
　　Before specific policy clear, and the customs of short duration of imported medicine and pesticide technical applying to import value-added tax （VAT） tax margin, small-scale border trade can be halved to impose import link value-added tax margin.
　　Three, this prior to the notice issued by import fertilizer margin or tax imposed, in accordance with the provisions of this notice, please turn to tax or refund.
　　In 1999 with a permit to carry forward this year to import of chemical fertilizers and pesticides in the relevant documents within the valid term shall be dealt with in accordance with the provisions of this notice.
　　Notice is hereby given that the.
　　Attachment: in 2000, shall be exempted from import VAT fertilizer varieties list
　　Ein fertilizer name
　　28342110 fertilizer with potassium nitrate
　　31042000 potassium chloride
　　31043000 potassium sulphate
　　31052000 compound fertilizer （nitrogen, phosphorus and potassium applied three kinds of elements）
　　31056000 two element phosphorus, potassium fertilizer effect of mineral fertilizer or chemical fertilizer