Accordingly, the safeguard tax rate is applied to imported DAP and MAP fertilizers with HS code: 3105.10.20; 3105.10.90; 3105.20.00; 3105.30.00; 3105.40.00; 3105.51.00; 3105.59.00; 3105.90.00.

Specifically, the applicable tax rates are as follows: From March 7, 2020 to March 6, 2021, the self-defense tax rate is VND 1,050,662 / ton; from 7/3 / 2021-6 / 3/2022 is 1,029,219 VND / ton; from 7/3 / 2022-6 / 9/2022 is 1,007,778 VND / ton; from 7/9/2022 onwards 0 VND / ton.

Under the World Trade Organization (WTO) Safeguard Agreement, a safeguard measure can be extended if the investigating authority determines that an extension is necessary to prevent or remedy serious industry damage. Domestic production and domestic manufacturing are adjusting according to the plan.

Pursuant to the provisions of the Law on Foreign Trade Management, after there is a request for review of the domestic manufacturing industry, the Ministry of Industry and Trade has coordinated with relevant units to review and assess impacts of imported goods. import into Vietnam, the situation of production and business activities of the domestic manufacturing industry, the adjustments of the domestic manufacturing industry since the safeguard measure was applied, the possibility of damage to the domestic industry serious harm or threat of serious damage if the application of safeguard measures is terminated, the impact of the safeguard tax on relevant industries.

On the basis of the review results, the Ministry of Industry and Trade determined that the extension of the application of safeguard measures for imported DAP and MAP fertilizers is necessary to continue to prevent damage to the domestic manufacturing industry and ensure that effectiveness of the measure, helping the domestic manufacturing industry have more time needed to adjust.