Announcement No. 52 (2020) of the Ministry of Commerce on the total amount, distribution principles and related procedures of fertilizer import tariff quotas in 2021

Article 1 Total Import Tariff Quota of Fertilizer

In 2021 , the total import tariff quota of chemical fertilizers will be 13.

In 2021 , the tariff quotas for state-owned trade in chemical fertilizers are: 2.

In 2021 , fertilizer import tariff quotas will be allocated on a first-come, first-served basis.

Enterprises apply for fertilizer import tariff quotas on a first-come, first-served basis until the total amount of fertilizer import tariff quotas is applied.

The starting quantity in 2021 is based on the starting quantity in 2020 , and will be adjusted according to the following conditions:

(1) For companies with a write-off rate of over 80% in 2020 , an increase of 40% ;

(2) For enterprises with a write-off rate of 50% to 79% in 2020 , the increase will be increased by 20% ;

(3) If the write-off rate is 25%-49% in 2020 , it will remain unchanged;

(4) If the write-off rate in 2020 is below 25% , 50% will be deducted ;

(5) For companies that have performance before 2020 , but do not apply for a fertilizer import tariff quota certificate in 2020 , the starting volume will remain unchanged;

(6) New applicant enterprise: the initial tariff quota is 2000 tons.

Article 6 Application materials

Enterprises apply for fertilizer import tariff quotas from the fertilizer import tariff quota issuing agency (hereinafter referred to as the tariff quota issuing agency) entrusted by the Ministry of Commerce.
The original or copy and photocopy of the following materials shall be provided when applying:

(1) "Application Form for Import Tariff Quotas of Chemical Fertilizers" and a letter of commitment affirming the authenticity of the submitted materials;

(2) Import contracts with legal effect or import contracts entrusted by agents;

(3) Bank letter of credit or other foreign exchange payment voucher;

(4) The bill of lading or other valid documents that can prove the ownership of the goods;

(5) Other materials required by the tariff quota management agency;

(6) New applicant enterprises that apply for the first time in 2021 shall provide business license and enterprise code at the same time in addition to the above prescribed materials.
Sino-foreign joint ventures, Sino-foreign cooperative enterprises and foreign-funded enterprises shall provide approval certificates or comply with the "Foreign Investment Enterprise" The record receipt obtained by the "Interim Measures for the Administration of Establishment and Change Recording".

Article 7 Application, acceptance and issuance of "Fertilizer Import Tariff Quota Certificate"

All tariff quota issuing agencies are responsible for accepting applications for fertilizer import tariff quotas from local enterprises, and within 5 working days, issuing "Fertilizer Import Tariff Quota Certificates" for enterprises with complete and qualified application materials, while keeping copies of the enterprise application materials.

All tariff quota issuing agencies can submit to the Administrative Affairs Service Hall of the Ministry of Commerce the application and business license, enterprise code, Sino-foreign joint ventures, Sino-foreign joint ventures, and Sino-foreign joint ventures that are eligible for the first application for fertilizer import tariff quotas to the Administrative Affairs Service Hall of the Ministry of Commerce.
Copies of application materials such as the approval certificates of operating enterprises and foreign-funded enterprises (or the filing receipt obtained in accordance with the "Interim Measures for the Administration of the Establishment and Modification of Foreign Investment Enterprises") and other application materials, and copy to the Quota License Affairs Bureau of the Ministry of Commerce.
The Department of Foreign Trade of the Ministry of Commerce can apply for the import tariff quota certificate of chemical fertilizer at the tariff quota issuing agency after review and filing.

Article 8 Validity, modification and loss of the "Fertilizer Import Tariff Quota Certificate"

"Fertilizer import tariff quota certificate" valid for 3 months, no later than 2021 Nian 12 months 31 days.
In case of extension or modification, it shall be processed again.
The old certificate shall be revoked and the new certificate shall be reissued, and the original certificate number shall be indicated in the remarks column.
If the "Fertilizer Import Tariff Quota Certificate" is lost, the enterprise should report the loss to the original tariff quota issuing authority and the customs declaration port listed on the certificate within 10 working days.
After the verification is correct, the original tariff-quota-issuing agency shall issue a new certificate and indicate the original certificate number in the remarks column.

Article 9 Verification and cancellation of the "Fertilizer Import Tariff Quota Certificate"

Within 10 working days of import declaration , the enterprise shall present the written verification letter affixed with the official seal of the enterprise to the tariff quota issuing agency to pre-verify and cancel the used "Fertilizer Import Tariff Quota Certificate", and the verification letter must specify the fertilizer import tariff quota Certificate number, customs declaration number, customs declaration quantity, customs declaration date, customs declaration port, etc.
The used tariff quotas that have been pre-verified and written off are not counted in the initial amount of tariff quotas that the enterprise can apply for, and the enterprise can reapply for the "Fertilizer Import Tariff Quota Certificate" based on the pre-verified amount.
After the enterprise has gone through all the foreign exchange payment and customs clearance procedures, it needs to present the customs declaration form and the foreign exchange payment certificate to the tariff quota issuing authority to officially verify and cancel the used "Fertilizer Import Tariff Quota Certificate.
" The formal verification procedures should be completed within 3 months after customs clearance .

For companies that really need to postpone the payment of foreign exchange, they need to send a letter to explain the situation and promise that after payment of the foreign exchange, they will take the overseas remittance application form (enterprise alliance) issued by the bank to the tariff quota issuing authority for formal verification and cancellation.

Article 10 Refund of Unused "Fertilizer Import Tariff Quota Certificate"

The enterprise shall return the unused or incompletely used "Fertilizer Import Tariff Quota Certificate" to the tariff quota issuing agency within 15 working days after the expiration of the validity period .
The quantity of unused fertilizer import tariff quotas returned by enterprises shall be included in the total quantity of unused fertilizer import tariff quotas across the country.

Article 11 Supervision and Administration of the Verification and Cancellation of the "Fertilizer Import Tariff Quota Certificate"

The Quota License Affairs Bureau of the Ministry of Commerce is responsible for the supervision and management of the verification and cancellation of the "Fertilizer Import Tariff Quota Certificate", and will monitor and publish the verification rate of the enterprise's "Fertilizer Import Tariff Quota Certificate" on a quarterly basis, that is, the amount that the company has written off.
(Including the pre-verification amount) / the total amount the enterprise has applied for

The Quota License Affairs Bureau of the Ministry of Commerce urges the tariff quota issuing agencies to remind enterprises whose cumulative verification rate is less than 25% at the end of the first quarter to return unused tariff quotas in a timely manner, and for those whose cumulative verification rate is less than 25% at the end of the second quarter Companies give warnings and warnings.
For companies with a cumulative write-off rate of less than 25% at the end of the third quarter , measures such as deducting 50% of the initial tariff quota and suspending the issuance of the new "Fertilizer Import Tariff Quota Certificate".

The enterprise's annual verification rate will be used as the basis for setting the initial tariff quota quantity for the enterprise in the next year.

Article 12 Announcement of Import Tariff Quotas for Unused Fertilizers

When the remaining amount of fertilizer import tariff quota is less than 20% of the total annual quota , the Quota Licensing Bureau of the Ministry of Commerce will announce the remaining amount of national fertilizer import tariff quota every half month.

Article 13 Relevant Responsibilities of Enterprises

The applicant enterprise shall abide by the relevant laws and regulations such as national work safety, be responsible for the authenticity of the materials it submits, and at the same time issue a letter of commitment affixed with the official seal of the enterprise.
If an enterprise forges or alters the submitted materials, its legal responsibility will be investigated.

Anyone who forges, alters, or buys or sells the "Fertilizer Import Tariff Quota Certificate" shall be investigated for criminal responsibility.

For enterprises that have violated the above-mentioned law, the tariff quota management agency will not accept applications for the "Fertilizer Import Tariff Quota Certificate" within 3 years.

Article 14 Other

Since 2020 Nian 12 Yue 15 date, tariff quota management agency to receive and fertilizer import tariff quota application and the issuance of 2021 year "fertilizer import tariff quota proof.
"

Article 15 The Ministry of Commerce is responsible for the interpretation of this announcement.

annex:

1.
List of tax items and tax rates for fertilizer import tariff quota management

2.
For the issuance agency of fertilizer import tariff quota entrusted by the Ministry of Commerce, please see the link:

http://