{"id":17152,"date":"2015-10-31T02:44:21","date_gmt":"2015-10-31T02:44:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17152"},"modified":"2016-12-12T07:50:01","modified_gmt":"2016-12-12T07:50:01","slug":"quy-dinh-ho-so-hai-quan-doi-voi-hang-xuat-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17152","title":{"rendered":"Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-17178\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-dinh-ho-so-hai-quan-doi-voi-hang-hoa-xuat-nhap-khau-anh-chinh-300x201.jpg\" alt=\"Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u\" width=\"200\" height=\"134\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-dinh-ho-so-hai-quan-doi-voi-hang-hoa-xuat-nhap-khau-anh-chinh-300x201.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Quy-dinh-ho-so-hai-quan-doi-voi-hang-hoa-xuat-nhap-khau-anh-chinh.jpg 434w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n k\u00ea khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a m\u00ecnh. \u0110\u1ec3 gi\u00fap c\u00e1c doanh nghi\u1ec7p hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\u00a0<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 16, <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-382015tt-btc-quy-dinh-ve-thu-tuc-hai-quan-kiem-tra-giam-sat-hai-quan-thue-xuat-khau-thue-nhap-khau-va-quan-ly-thue-doi-voi-hang-hoa-xuat-khau-nhap-khau\/\">Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;a) T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan khai v\u00e0 n\u1ed9p 02 b\u1ea3n ch\u00ednh t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo m\u1eabu HQ\/2015\/XK Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh n\u1ebfu xu\u1ea5t kh\u1ea9u m\u1ed9t l\u1ea7n ho\u1eb7c 01 b\u1ea3n ch\u1ee5p k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i n\u1ebfu xu\u1ea5t kh\u1ea9u nhi\u1ec1u l\u1ea7n;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: 01 b\u1ea3n ch\u00ednh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n n\u00e0y, n\u1ebfu \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh g\u1eedi gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra, mi\u1ec5n ki\u1ec3m tra chuy\u00ean ng\u00e0nh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ( T\u1edd khai h\u1ea3i quan)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong> :<\/span> Ri\u00eang h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n thu\u1ebf. Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-hoan-thue-gia-tri-gia-tang-dau-vao-cua-hang-hoa-dich-vu-xuat-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thu-tuc-va-dieu-kien-de-duoc-hoan-thue-xuat-nhap-khau-nhu-the-nao\/\">Th\u1ee7 t\u1ee5c v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u\u00a0<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 16, <strong>Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u g\u1ed3m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;a) T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan khai v\u00e0 n\u1ed9p 02 b\u1ea3n ch\u00ednh t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo m\u1eabu HQ\/2015\/NK Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n: 01 b\u1ea3n ch\u1ee5p.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng mua h\u00e0ng t\u1eeb ng\u01b0\u1eddi b\u00e1n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111\u1ecbnh nh\u1eadn h\u00e0ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n t\u1ea1i Vi\u1ec7t Nam ph\u00e1t h\u00e0nh cho ch\u1ee7 h\u00e0ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u00a0Ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.1) Ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.2) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi khai h\u1ea3i quan khai gi\u00e1 t\u1ea1m t\u00ednh t\u1ea1i \u00f4 \u201cTr\u1ecb gi\u00e1 h\u1ea3i quan\u201d tr\u00ean t\u1edd khai h\u1ea3i quan;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b.3) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi khai h\u1ea3i quan khai tr\u1ecb gi\u00e1 h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) V\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft, v\u1eadn t\u1ea3i \u0111a ph\u01b0\u01a1ng th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9, h\u00e0ng ho\u00e1 mua b\u00e1n gi\u1eefa khu phi thu\u1ebf quan v\u00e0 n\u1ed9i \u0111\u1ecba, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u do ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang theo \u0111\u01b0\u1eddng h\u00e0nh l\u00fd): 01 b\u1ea3n ch\u1ee5p.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n tr\u00ean c\u00e1c t\u00e0u d\u1ecbch v\u1ee5 (kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0u th\u01b0\u01a1ng m\u1ea1i) th\u00ec n\u1ed9p b\u1ea3n khai h\u00e0ng ho\u00e1 (cargo manifest) thay cho v\u1eadn t\u1ea3i \u0111\u01a1n;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>d) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u; Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan: 01 b\u1ea3n ch\u00ednh n\u1ebfu nh\u1eadp kh\u1ea9u m\u1ed9t l\u1ea7n ho\u1eb7c 01 b\u1ea3n ch\u1ee5p k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i n\u1ebfu nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0111) Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c Gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: 01 b\u1ea3n ch\u00ednh.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y, n\u1ebfu \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh g\u1eedi gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra, mi\u1ec5n ki\u1ec3m tra chuy\u00ean ng\u00e0nh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>e) T\u1edd khai tr\u1ecb gi\u00e1: Ng\u01b0\u1eddi khai h\u1ea3i quan khai t\u1edd khai tr\u1ecb gi\u00e1 theo m\u1eabu, g\u1eedi \u0111\u1ebfn H\u1ec7 th\u1ed1ng d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ed9p cho c\u01a1 quan h\u1ea3i quan 02 b\u1ea3n ch\u00ednh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y). C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1 v\u00e0 m\u1eabu t\u1edd khai tr\u1ecb gi\u00e1 th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>g) Ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a (Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ho\u1eb7c Ch\u1ee9ng t\u1eeb t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9): 01 b\u1ea3n ch\u00ednh ho\u1eb7c ch\u1ee9ng t\u1eeb d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>g.1) H\u00e0ng ho\u00e1 c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc ho\u1eb7c nh\u00f3m n\u01b0\u1edbc c\u00f3 tho\u1ea3 thu\u1eadn v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1edbi Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 theo c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia, n\u1ebfu ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i \u0111\u00f3;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>g.2) H\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n do Vi\u1ec7t Nam ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf th\u00f4ng b\u00e1o \u0111ang \u1edf trong th\u1eddi \u0111i\u1ec3m c\u00f3 nguy c\u01a1 g\u00e2y h\u1ea1i \u0111\u1ebfn an to\u00e0n x\u00e3 h\u1ed9i, s\u1ee9c kho\u1ebb c\u1ee7a c\u1ed9ng \u0111\u1ed3ng ho\u1eb7c v\u1ec7 sinh m\u00f4i tr\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>g.3) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c n\u01b0\u1edbc thu\u1ed9c di\u1ec7n Vi\u1ec7t Nam th\u00f4ng b\u00e1o \u0111ang \u1edf trong th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p, thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed, thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>g.4) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ho\u1eb7c c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u01b0\u1eddng h\u1ee3p theo tho\u1ea3 thu\u1eadn v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1edbi Vi\u1ec7t Nam ho\u1eb7c theo c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ho\u1eb7c Ch\u1ee9ng t\u1eeb t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t\/ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u\/ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 nh\u1eefng h\u1ed3 s\u01a1 h\u1ea3i quan nh\u01b0 sau:<\/strong><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ( L\u01b0u \u00fd nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u1ea7n h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c Gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1edd khai tr\u1ecb gi\u00e1 ( N\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ( N\u1ebfu c\u00f3 )<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>L\u01b0u \u00fd<\/strong> :<\/span> Ri\u00eang h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n thu\u1ebf. Chi ti\u1ebft\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/dieu-kien-khau-tru-thue-gia-tri-gia-tang-dau-vao-cua-hang-nhap-khau\/\">\u0110i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thue-gia-tri-gia-tang-cua-tai-san-nhap-khau-duoc-bieu-tang\/\">Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng<\/a><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin gi\u1edfi thi\u1ec7u b\u00e0i vi\u1ebft. Quy \u0111\u1ecbnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t nh\u1eadp kh\u1ea9u. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17203,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2069],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17152"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17152"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17152\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17203"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17152"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}