The procedures for importing fertilizers are regulated in the following legal documents:
- Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008;
- Decree 113/2017/ND-CP dated October 9, 2017;
- Decree No. 108/2017/ND-CP dated September 20, 2017;
- Circular 38/2015/TT-BTC dated March 25, 2015; amended and supplemented by Circular 39/2018/TT-BTC dated April 20, 2018;
- Decree No. 69/2018/ND-CP dated May 15, 2018;
- Decree No. 84/2019/ND-CP dated November 14, 2019;
According to the documents above, fertilizers are not on the list of prohibited imported goods.
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