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The announcement requires that before importing DAP, the importer must apply for the approval of the relevant documents to the customs of the importer to apply for tax exemption; the tax-free approval procedures for the import of diammonium hydrogen phosphate should be included in the management of the “Customs Tax Exemption Management Systemâ€. The nature of the exemption is "national approval relief" (code: 898). After the customs of the importing country has verified the correctness according to the regulations, it shall issue a “Proof of Taxation on Import and Export Goodsâ€.
Diammonium phosphate is exempted from import VAT
According to the announcement made by the State General Administration of Customs at the end of last year, on January 1, this year, the import of diammonium phosphate (tax code number) was exempt from import value-added tax.
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