Commodity Details
Chapter | 31.05 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. |
Heading | 3105.10 | – Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg : |
Commodity | 3105.10.10 | – – Superphosphates and calcined phosphatic fertilisers |
For Imports
Regulating Agencies
![Department of Finance](https://res.cloudinary.com/dti-web-properties-2019/image/upload/q_100/v1575200392/PNTR/agency%20logos/BIR_ykezfm.jpg)
- BIR National Office Building, BIR Road, Diliman, Quezon City
- 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
- None
- contact_us@bir.gov.ph, caesar.dulay@bir.gov.ph, ma.rosario.puno@bir.gov.ph
- https://www.bir.gov.ph/
![Department of Finance](https://res.cloudinary.com/dti-web-properties-2019/image/upload/q_100/v1575200395/PNTR/agency%20logos/FPA_kpjdku.jpg)
- FPA Bldg, B.A.I Compound Visayas Ave, Diliman, Quezon City, Metro Manila
- 8426-1572
- None
- fpa.oedgeneralinfo@gmail.com, fpa.oed@gmail.com, fpacentral77@gmail.com
- http://fpa.da.gov.ph
Legal Basis
- FPA IRR No. 1, Series 1977 – FPA IRR No. 1, Series 1977 FPA Rules And Regulations Governing The Importation, Manufacture, Formulation, Repacking, Distribution, Delivery, Sale, Storage And Use Of Pesticides
- Revenue Memorandum Order (RMO) 14-2014 – Revenue Memorandum Order (RMO) 14-2014 Guidelines and Procedures for the Processing and Issuance of An Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax Purposes
- Presidential Decree No. 1144 dated May 30, 1977 – Presidential Decree No. 1144 dated May 30, 1977 Creating the Fertilizer and Pesticide Authority and Abolishing the Fertilizer Industry Authority
- Republic Act No. 7716 – Republic Act No. 7716 'An Act Restructing The Value Added Tax (VAT) System, Widening Its Tax Base And Enhanching Its Administration, And For These Purposes Amending And Repealing The Relevant Provisions Of The National Internal Revenue Code, As Amended, And For Other Purposes'
Permits, Clearances, Certifications
- Electronic Authority to Release Imported Goods (E-ATRIG)
- VAT Exemption Certificate
Requirements & Procedures
Documentary Requirements
Bureau of Internal Revenue
- Bill of Lading
- Packing List
- Commercial Invoice
- Import Entry and Internal Revenue Declaration
Fertilizer and Pesticide Authority
Requirements for the Licensing Of Importer - Distributor
- Duly accomplished and notarized application form (original copy) with documentary stamps required.
- For:
- Corporation/Partnership - Copy of SEC Registration
- Cooperative - Copy of CDA Registration
- Single Proprietorship - Copy of Certificate of Registration of Business Name with DTI
- Copy of latest Income Tax Return (ITR) and Financial Statements (FS).
- Distributorship Agreement/ Certification from the pesticide supplier.
- Recommendation/ Inspection Report from FPA Regional/ Provincial Officer.
- Registration of Pesticide Warehouse/s.
- Xerox copy of Responsible Care Officer (RCO) /Accredited Responsible Care Officer (ARCO) ID.
- Product Registration of pesticide to be sold.
- Schedule of fees (See Attached).
- A license good for one (1) year shall be issued upon approval of application.
Requirements for the Licensing Of Importer – Distributor of Fertilizer
- Duly accomplished and notarized application form (original copy) with documentary stamps required.
- For:
- Corporation/Partnership - Copy of SEC Registration
- Cooperative - Copy of CDA Registration
- Single Proprietorship - Copy of Certificate of Registration of Business Name with DTI
- Copy of latest Income Tax Return (ITR) and Financial Statements (FS).
- Distributorship Agreement/ Certification from the fertilizer supplier.
- Recommendation/ Inspection Report from FPA Regional/ Provincial Officer.
- Registration of Fertilizer Warehouse/s.
- Product Registration of fertilizer to be sold.
- Schedule of fees (See Attached).
- A license good for one (1) year shall be issued upon approval of application.
Procedures
Bureau of Internal Revenue
- Importer/Broker will login to www.nsw.gov.ph and fill up and submit application for ATRIG thru NSW System
- Receiving Officer checks the completeness of the basic documentary requirements. If found complete, RO receives the application thru NSW system, assigns Office Control Code and forward documents to concerned Processing Officer. If application is rejected/ hold, importer will be notified thru email that application was rejected or in pending state.
- Processing Officer (Revenue Officer) evaluates the submitted documentary requirements to determine whether or not the application requires any of the following:
- Conduct of ocular inspection;
- Resolution of technical/factual issue (for referral to the Laboratory Unit);
- Resolution of legal issues (for referral to the Law Division).
- Processing Officer prepares computation in excel format, prepares eATRIG and forward docket to Reviewing Officer.
- Reviewing Officer reviews eATRIG. Forward docket to Approving Officer, if found in order. Otherwise, return docket to Processing Officer.
- Approving Officer (Approve 1 & 2) reviews and approves eATRIG, if found in order, authorizes the transaction and electronically transmit eATRIG to BOC . Otherwise, return docket to Reviewing Officer
Fertilizer and Pesticide Authority
Fertilizers and Pesticides
The following should be specified in the request for importation:
- a. Quantity
- b. Payment terms
- c. Country of origin
- d. Product specifying % of purity if technical material or active ingredient if formulated product.
- e. Destination
- f. Carrier/vessel
- g. Pro Forma Invoice as reference of FPA to correlate the source of supply vs. the registration of the product.
The Bill of Lading which verifies that the above transaction transpired at the term and price stated on the Pro Forma Invoice, must be attached to the subsequent request for importation.
All unused CAIP(s) must be returned to FPA at the end of each quarter.
Processing of pesticide import permit is based on registration and licensing policies.
Banned pesticides, if procured through importation, shall be transported back to the country of origin. This shall be certified by the Philippine Consulate in the receiving country as proof that such product really arrived.
Steps in the Processing of VAT Exemption Certification for Importation of Fertilizer
- Ensure that the product being applied for VAT exemption is duly registered with the FPA. This can be verified from the List of Registered Fertilizer Products.
- The importer must be a licensed fertilizer importer. This can also be a verified from the List of Fertilizer Handlers. A letter of request for VAT Exemption Certification must be submitted to the FPA Central Office With The following shipping documents as attachments:
- Bill of Lading
- Commercial Invoice
- Packing List
- Laboratory analysis of sample taken from the country of origin prior to its shipment to the Philippines. This must be conducted by SGS or any independent laboratory from the country of origin.
- For potassium nitrate and other explosive ingredients, the following additional documents must also be submitted:
- License from PNP-FED
- Permit to import from the PNP-FED
- List of target buyers
- Disposition report of the previous shipment stating the names of customers and quantity sold.
- Location of the plantation, area, number of fruit bearing trees and a copy of contract of farm (if contracted). Also, scheme of fertilization of trees after harvest should be outlined and disclosed.
- If all the above-listed documents have been submitted, then the VAT Exemption Certification will be prepared.
- Per Administrative Order No. 13 (as signed by Sec. Edgardo J. Angara, effective May 16, 2000, the processing fee for VAT Exemption Certification is six hundred pesos (P600.00)
- Each Certification should be entered in the logbook with a corresponding number.
- For ammonium sulfate and potassium sulfate, transshipment permit is needed. This will be submitted to the Regional FPA and PNP Officers concerned.
NTMs
- BIR – Authority to Release Imported Goods (ATRIG)
- BIR – Inspection Requirement
- FPA – FPA License
- FPA – Product Registration
- FPA – Certificate Authorizing Importation of Pesticides (CAIP)
Import Status
Regulated
For Exports
Regulating Agencies
![Department of Finance](https://res.cloudinary.com/dti-web-properties-2019/image/upload/q_100/v1575200395/PNTR/agency%20logos/FPA_kpjdku.jpg)
- FPA Bldg, B.A.I Compound Visayas Ave, Diliman, Quezon City, Metro Manila
- 8426-1572
- None
- fpa.oedgeneralinfo@gmail.com, fpa.oed@gmail.com, fpacentral77@gmail.com
- http://fpa.da.gov.ph
Status
The export of this commodity is currently regulated. Please contact the regulating agency above for export requirements and procedures.
NTMs
- BAFS – Export permit for organic products
- FPA – FPA License
- FPA – Export Permit
- FPA – Product Registration
NTM Notes
BAFS for Organic Fertilizers, FPA for Inorganic fertilizers
Tariff Schedules
Visit the Philippine Tariff Commission (TC) through its Philippine Tariff Finder (PTF).