Importing fertilizer into Vietnam falls under the category of conditional business goods, subject to strict specialized management by the Ministry of Agriculture in addition to standard customs procedures. Unlike many other agricultural products and inputs, fertilizer must have a Circulation Recognition Decision in Vietnam before it can be commercially imported.
One major change businesses need to be aware of when carrying out the fertilizer import procedure is the value-added tax policy: as of July 1, 2025, fertilizer has shifted from being exempt from VAT to being subject to a 5% tax rate under the amended Value-Added Tax Law No. 48/2024/QH15 — a change that directly affects how import costs are calculated, and one that many businesses have not yet fully caught up with.
In this article, 3W Logistics presents the complete fertilizer import procedure under the current legal regulations and the latest tariff schedule — from legal conditions, HS codes, tax calculation, documentation, a step-by-step process, to real-world risks, from the perspective of a forwarder experienced in handling imported fertilizer and agricultural inputs.
1. Legal conditions for importing fertilizer into Vietnam
Fertilizer is not on the list of goods prohibited from import; however, it is a conditional import product subject to the specialized management of the Ministry of Agriculture under the Crop Production Law 2018 and Decree 84/2019/ND-CP.
| Condition | Detailed Content |
|---|---|
| Fertilizer Circulation Recognition Decision | A prerequisite condition for most fertilizer imported for the first time; issued by the Department of Crop Production, valid for 5 years, requiring renewal 3 months before expiry under Article 7 of Decree 84/2019/ND-CP |
| Import license (special cases) | Mandatory if the fertilizer has not yet been recognized for circulation but is imported for testing, research, samples, trade fairs/exhibitions, humanitarian aid, or as raw material for producing other fertilizers, under Articles 44 and 46 of the Crop Production Law 2018 |
| State quality inspection | Mandatory before commercial circulation, registered via the National Single Window Portal; customs clearance is only temporary, allowing goods to be brought to a warehouse while awaiting inspection results |
| Testing for new fertilizer | New fertilizer not yet on the circulation list must undergo narrow-scope and wide-scope testing under national standards, except for certain exempted cases such as simple organic fertilizer or single inorganic fertilizer |
| Product labeling | Under Decree 43/2017/ND-CP and 111/2021/ND-CP: composition, nutrient content, instructions for use, origin, and expiry date |
Practical note: The most important point in the fertilizer import procedure is clearly distinguishing between two cases: if the fertilizer already has a Circulation Recognition Decision in Vietnam, the business can import it or authorize its import normally, without needing to apply for an additional import license; conversely, if the fertilizer has not yet been recognized for circulation, the business must obtain an import license for the specific purposes permitted by law. Many businesses confuse these two types of documentation, leading to incorrectly prepared paperwork from the start.
2. HS codes and import duty for fertilizer
Fertilizer falls under Chapter 31 of the export-import tariff schedule, classified by main nutrient content — nitrogen, phosphorus, potassium, or compound NPK fertilizer.
| Heading/HS Code | Detailed Description | Import Duty (MFN) |
|---|---|---|
| 31.01 — Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by mixing or chemically treating animal or vegetable products | ||
| 3101.00.10 | Derived solely from vegetable sources (organic fertilizer, microbial fertilizer, biological fertilizer processed from plant material) | 0% |
| 3101.00.92 | Derived from animal sources or a mixture of animal/vegetable sources, not put up for retail sale | 0% |
| 3101.00.99 | Other, not specified under the above subheadings (including put up for retail sale) | 0% |
| 31.02 — Mineral or chemical fertilizers, containing nitrogen | ||
| 3102.10.00 | Urea, whether or not in aqueous solution — the most common type of nitrogen fertilizer | 0–6% |
| 3102.21.00 | Ammonium sulphate (SA) | 0–5% |
| 3102.29.00 | Other double salt mixtures of ammonium sulphate and ammonium nitrate | 0–5% |
| 3102.30.00 | Ammonium nitrate, whether or not in aqueous solution | 0–5% |
| 3102.40.00 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances | 0–5% |
| 3102.50.00 | Sodium nitrate | 0% |
| 3102.80.00 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 0–5% |
| 3102.90.00 | Other, including mixtures not specified under the above subheadings | 0–6% |
| 31.03 — Mineral or chemical fertilizers, containing phosphates | ||
| 3103.11.00 | Superphosphates, with a P2O5 content of 35% or higher | 0–5% |
| 3103.19.00 | Other superphosphates, with a P2O5 content under 35% | 0–5% |
| 3103.90.00 | Other, including thermophosphate | 0% |
| 31.04 — Mineral or chemical fertilizers, containing potassium | ||
| 3104.20.00 | Potassium chloride (KCl – MOP), the most common type of potassium fertilizer | 0% |
| 3104.30.00 | Potassium sulphate (SOP) | 0% |
| 3104.90.00 | Other, not specified under the above subheadings | 0% |
| 31.05 — Mineral or chemical fertilizers containing two or three of the fertilizing elements N, P, K; other fertilizers; goods of Chapter 31 in tablets or packages ≤10kg | ||
| 3105.10.00 | Products of Chapter 31 in tablets or similar forms, or in packages with a gross weight ≤10kg | 0–6% |
| 3105.20.00 | Mineral/chemical fertilizers containing the three elements N-P-K (synthesized NPK) | 0–6% |
| 3105.30.00 | Diammonium hydrogenorthophosphate (DAP) | 0–5% |
| 3105.40.00 | Ammonium dihydrogenorthophosphate (MAP) and mixtures of MAP with DAP | 0–5% |
| 3105.51.00 / 3105.59.00 | Other mineral/chemical fertilizers containing the two elements N and P (whether or not containing nitrates) | 0–6% |
| 3105.60.00 | Mineral/chemical fertilizers containing the two elements P and K | 0–5% |
| 3105.90.00 | Other, not specified under the above subheadings, including ordinary blended NPK | 0–6% |
Important note on tax: This is the most important current update to be aware of in the fertilizer import procedure: as of July 1, 2025, under the amended Value-Added Tax Law No. 48/2024/QH15, fertilizer has officially shifted from being exempt from VAT to being subject to a 5% tax rate. This change allows domestic fertilizer manufacturers to deduct input tax, but it also means that fertilizer import costs are now higher than before, since a 5% VAT that previously did not apply must now be added. Businesses need to update their entire cost calculation formula when planning imports.
3. Documentation for the fertilizer import procedure
The documentation package for the fertilizer import procedure includes an additional layer of legal documentation — circulation recognition and quality inspection — compared to ordinary goods.
| Document | When to Prepare | Important Note |
|---|---|---|
| Circulation Recognition Decision | Before signing the official import contract | Issued by the Department of Crop Production; if not yet held, testing and application must be completed first — the process can take many months for new fertilizer |
| Sales Contract | Before placing a deposit | Must clearly state the fertilizer type, nutrient composition, origin, and provision terms for the C/O and CFS |
| Commercial Invoice & Packing List | Before the goods are shipped | Must fully state the product name, nutrient content, and quantity of bags/tons for each type |
| Bill of Lading | After the goods are loaded onto the vessel | Fertilizer is typically shipped in bulk or containers depending on shipment volume |
| Certificate of Free Sale (CFS) | Before the goods are shipped | Issued by the competent authority in the exporting country, proving the product is legally circulated in the country of manufacture |
| Quality inspection registration | When the goods reach port | Carried out via the National Single Window Portal, at a licensed testing facility |
| C/O (Certificate of Origin) | Before the goods are shipped | To enjoy special preferential import duty under the relevant FTA if the agreement’s conditions are met |
| Electronic customs declaration (VNACCS/VCIS) | Once documentation is complete | Declare the correct HS code under Chapter 31, noting the Circulation Recognition Decision number and C/O number on the declaration |
4. Step-by-step fertilizer import procedure
Step 1: Check the circulation recognition status
Determine whether the fertilizer to be imported already has a Circulation Recognition Decision in Vietnam. If not, testing and application for the decision must be completed first, or an import license must be obtained for a special purpose permitted by law.
Step 2: Negotiate the contract and determine the HS code
Sign the contract to purchase fertilizer, clearly stating the nutrient content (N-P-K) to correctly determine the HS code under Chapter 31; require the C/O and CFS in the contract terms.
Step 3: Transport the goods to a Vietnamese port
Fertilizer is typically shipped in large-volume bulk carriers or containers depending on shipment volume; ensure it is covered and protected from moisture during long-distance transport.
Step 4: Customs declaration and temporary clearance
Open the VNACCS/VCIS declaration with the complete HS code, Circulation Recognition Decision number, and C/O number. After paying the import duty and VAT, the goods are temporarily cleared, allowing them to be brought to a storage warehouse while awaiting quality inspection results.
Step 5: Register for state quality inspection
Register for quality inspection via the National Single Window Portal, taking test samples at a licensed testing facility for comparison against the declared applicable standard.
Step 6: Settle the declaration and release the goods for circulation
Once a certificate confirming the quality inspection meets requirements is obtained, the business settles the customs declaration at the customs branch where it was opened to complete the entire process, and the product is officially permitted to circulate on the market.
5. How to calculate import duty for fertilizer
Fertilizer is not subject to special consumption tax, only import duty and VAT (now increased to 5% as of July 1, 2025). For example, take a shipment of NPK fertilizer imported from Russia (HS code under heading 31.05), with a CIF value of VND 2 billion, comparing the case with and without a valid C/O:
| Tax / Cost Item | No C/O (MFN 6%) | With a valid C/O (0%) |
|---|---|---|
| CIF Value | VND 2,000,000,000 | VND 2,000,000,000 |
| Import duty | 6% × 2B = VND 120,000,000 | 0% × 2B = VND 0 |
| VAT (5%, effective July 1, 2025) | 5% × (2,000+120)M = VND 106,000,000 | 5% × (2,000+0)M = VND 100,000,000 |
| Total tax payable | VND 226,000,000 (~226 million) | VND 100,000,000 (~100 million) |
| Savings with a C/O | ~VND 126,000,000 — a very significant difference for large-volume fertilizer shipments, particularly important now that the new 5% VAT has added to overall costs compared to before. | |
From 3W Logistics’ real-world experience: With fertilizer, the most common recent mistake we see is businesses still calculating import costs under the old policy (VAT-exempt), when as of July 1, 2025 fertilizer has officially become subject to 5% VAT — leading to significant discrepancies in cost estimation and business planning. In addition, confusion between a “Circulation Recognition Decision” and an “Import License” also causes many new businesses to prepare the wrong documentation from the start, forcing them to redo everything from scratch once the goods are already ready for export. – Ms. Apple, CCO, 3W Logistics
6. Common risks in the fertilizer import procedure
| Risk | Manifestation | Prevention |
|---|---|---|
| Importing fertilizer not yet recognized for circulation | Placing a large order without a Circulation Recognition Decision — goods cannot be commercially imported, forcing re-export or restricting use to a limited purpose | Check the circulation recognition status before signing a large-volume contract; complete testing early if it’s a new product |
| Miscalculating tax costs due to not updating the new VAT | Estimating costs under the old VAT policy (tax-exempt), causing major discrepancies in business planning after July 1, 2025 | Update the current 5% VAT rate into the cost formula right from the contract negotiation stage |
| Quality inspection not yet completed | Goods temporarily cleared but no quality inspection certificate yet in hand — not permitted for official commercial circulation | Register for quality inspection as soon as the goods reach port, closely tracking progress to complete declaration settlement on time |
| Wrong HS code within Chapter 31 | Confusion between single fertilizers (N/P/K) and compound NPK fertilizer — customs reclassifies and collects the duty difference retroactively | Cross-check the actual nutrient content on the label/CFS before declaring the HS code |
| Moisture and caking during transport | Fertilizer becomes damp and clumps due to substandard storage in a container or bulk carrier during a long journey | Require the supplier to use standard-compliant moisture-proof packing, and purchase full cargo insurance before shipment |
FAQ – Frequently asked questions about the fertilizer import procedure
Question 1: What documents does the fertilizer import procedure require?
The complete documentation package for the fertilizer import procedure includes: the Circulation Recognition Decision (or an Import License if not yet recognized for circulation); the Sales Contract; Commercial Invoice and Packing List; Bill of Lading; C/O (if seeking FTA preference); the Certificate of Free Sale (CFS); quality inspection registration; and the VNACCS/VCIS electronic customs declaration.
Question 2: Does fertilizer require an import license?
Not necessarily. If the fertilizer already has a Circulation Recognition Decision in Vietnam, the business can import it normally without a separate license. An import license is only mandatory when the fertilizer has not yet been recognized for circulation and is imported for special purposes (testing, research, aid, etc.) under Articles 44 and 46 of the Crop Production Law 2018 — this is a core distinction businesses need to understand clearly in the fertilizer import procedure.
Question 3: How many types of tax must be paid when importing fertilizer?
Fertilizer is subject to only two layers of tax: (1) Import duty, calculated on the CIF value, mostly ranging from 0-6% under MFN depending on the fertilizer type, which can drop to 0% with a valid FTA C/O; and (2) VAT, currently 5% as of July 1, 2025 (previously fertilizer was VAT-exempt), calculated on the total CIF plus import duty. Fertilizer is not subject to special consumption tax.
Question 4: How long does the fertilizer import procedure take?
For fertilizer that already has a Circulation Recognition Decision, the total time from signing the contract to the goods being commercially circulated is typically 30-50 days, including: transport of 10-30 days depending on the market; temporary clearance of 3-5 days; quality inspection and declaration settlement of 10-20 days. For new fertilizer not yet recognized for circulation, the testing and application process can take many months before commercial import can begin.
How does 3W Logistics support the fertilizer import procedure?
With experience handling a wide range of imported agricultural inputs and fertilizer, and registered as an OTI-NVOCC with an FMC bond (Federal Maritime Commission) in the United States, 3W Logistics provides a full-package service for businesses on the fertilizer import procedure — from circulation recognition advisory through to the goods arriving at the distribution warehouse.
Full-package logistics service at 3W Logistics:
- Advisory on checking circulation recognition status: Determining whether the fertilizer already has a Circulation Recognition Decision or needs an import license, avoiding incorrectly prepared documentation from the start.
- HS code determination and actual duty calculation under the latest policy: Fully updating the current 5% VAT rate, calculating costs accurately before contract negotiation.
- Support with state quality inspection registration: Coordinating with a licensed testing facility, closely tracking progress to shorten declaration settlement time.
- Support obtaining the correct FTA-form C/O from the supplier: Guiding Chinese and ASEAN suppliers in applying for the appropriate C/O to optimize import duty costs.
- Electronic customs declaration via VNACCS/VCIS and resolving issues at the border: Declaring the correct HS code, coordinating to submit quality inspection certification on time.
Why choose 3W Logistics for your fertilizer import shipment? The fertilizer import procedure requires a clear understanding of circulation recognition regulations, mandatory quality inspection, and staying up to date with the new VAT policy effective July 1, 2025. We stand alongside you from the circulation status check through to the goods arriving at the warehouse — helping your business shorten customs clearance time and avoid unnecessary additional costs. Contact 3W for specific advice before signing your import contract.
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Email: info@3w-logistics.com
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Ms. Apple is the CCO (Chief Commercial Officer) at 3W Logistics, with over 10 years of experience in sales and business operations management.
At 3W Logistics, Ms. Apple is responsible for commercial strategy, corporate customer development, managing a team of more than 50 sales professionals, and improving business performance in the logistics sector.
With practical experience in sales management and market development, Ms. Apple shares professional insights on business logistics solutions, international transportation, freight forwarding, customer management, trade lane development, and growth strategies in the logistics industry.
