What is the VAT rate for abamectin pesticide (min 90%) in Vietnam?

Is abamectin pesticide (min 90%) allowed for use in Vietnam?

Pursuant to the provisions of Appendix 1 - The list of pesticides permitted for use in Vietnam issued together with Circular 09/2023/TT-BNNPTNT, the pesticide Abamectin (min 90%) is an agricultural pesticide permitted for use in Vietnam.

What is the VAT rate for abamectin pesticide (min 90%) in Vietnam?

According to the provisions of Clause 2, Article 10 of Circular 219/2013/TT-BTC (amended by Clause 6, Article 1 of Circular 26/2015/TT-BTC) stipulating the subjects to a 5% tax rate as follows:

5% Tax Rate

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2. Ores for fertilizer production; pest control pesticides and growth stimulants for livestock, crops include:

a) Ores for fertilizer production are ores used as raw materials for fertilizer production such as Apatit ore used to produce phosphate fertilizers, and mud used for microbial fertilizers;

b) Pest control pesticides include pesticide products according to the List of pesticide products issued by the Ministry of Agriculture and Rural Development and other pest control pesticides;

c) Growth stimulants for livestock and crops.

...

Based on the aforesaid provisions, the Abamectin pesticide (min 90%) is subject to a 5% VAT rate.

What is the VAT rate for abamectin pesticide (min 90%) in Vietnam? (Image from the Internet)

When are pesticide products removed from the List of pesticide products permitted in Vietnam?

Based on the provisions of Article 7 of Circular 21/2015/TT-BNNPTNT guiding Clause 2, Article 49 of the Law on Plant Protection and Quarantine 2013 regarding cases in which pesticide products are removed from the List of pesticide products permitted in Vietnam as follows:

pesticide products Removed from the List

1. pesticide products are removed from the List in the following cases:

a) pesticide products fall under one of the cases stipulated in Clause 2, Article 49; point b, c Clause 1, Article 54 of the Law on Plant Protection and Quarantine;

b) pesticide products listed in Appendix III of the Rotterdam Convention, alerted by the Food and Agriculture Organization of the United Nations (FAO), the United Nations Environment Programme (UNEP), and the World Health Organization (WHO).

2. Process for removing pesticide products from the List

a) In the case stipulated at point b Clause 1 of this Article, the Plant Protection Department reports and proposes to the Minister of Agriculture and Rural Development in writing to remove the pesticide products from the List;

b) In the case stipulated at points a, b Clause 2 Article 49 of the Law on Plant Protection and Quarantine, the Plant Protection Department consolidates information, establishes a Scientific Council to review and advise on the removal of the pesticide products, reports, and proposes to the Ministry of Agriculture and Rural Development to remove the pesticide products from the List. The Minister of Agriculture and Rural Development decides on the removal of pesticide products from the List;

c) In the case stipulated at point c Clause 2 Article 49; points b, c Clause 1, Article 54 of the Law on Plant Protection and Quarantine, the Plant Protection Department submits to the Minister of Agriculture and Rural Development for removal from the List.

3. pesticide products specified at point b Clause 1 of this Article; points a, b Clause 2 Article 49 of the Law on Plant Protection and Quarantine may only be manufactured, and imported up to 01 year, and sold and used up to 02 years from the effective date of the decision to remove the pesticide products from the List by the Ministry of Agriculture and Rural Development.

Accordingly, pesticide products are removed from the List of pesticide products permitted in Vietnam in the following circumstances:

(1) There is scientific evidence of the pesticide products negatively affecting human health, livestock, ecosystems, and the environment;

(2) pesticide products are ineffective against harmful organisms;

(3) pesticide products of organizations or individuals voluntarily withdraw from the List of pesticide products permitted in Vietnam;

(4) The registration certificate for pesticide products is revoked in case of discovery of forged documents, untruthful information in the registered dossier;

(5) The registration certificate for pesticide products is revoked in case organizations or individuals have violations for which the law stipulates the withdrawal of the registration certificate for pesticide products;

(6) pesticide products listed in Appendix III of the Rotterdam Convention, alerted by the Food and Agriculture Organization of the United Nations (FAO), the United Nations Environment Programme (UNEP), and the World Health Organization (WHO).