{"id":17168,"date":"2015-11-02T05:10:20","date_gmt":"2015-11-02T05:10:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17168"},"modified":"2016-12-12T06:38:18","modified_gmt":"2016-12-12T06:38:18","slug":"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","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17168","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 25\/3\/2015 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/4\/2015. K\u1ebf to\u00e1n thu\u1ebf Centax xin chia s\u1ebb b\u00e0i vi\u1ebft.<\/span><\/p>\n

\"tieu-de-tt38-2015-TT-BTC\"<\/a><\/p>\n

TH\u00d4NG T\u01af<\/strong><\/span>
\nQuy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13 ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2014;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11 ng\u00e0y 14 th\u00e1ng 06 n\u0103m 2005;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH10 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11 ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1ed1 51\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008; Lu\u1eadt s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013 c\u1ee7a Qu\u1ed1c h\u1ed9i s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 3 th\u00e1ng 6 n\u0103m 2008;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1ed1 27\/2008\/QH12 ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2008;<\/span>
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng s\u1ed1 57\/2010\/QH12 ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2010;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 2 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 187\/2013\/N\u0110-CP ng\u00e0y 20\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng v\u00e0 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a v\u1edbi n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 209\/2013\/N\u0110-CP ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 113\/2011\/N\u0110-CP ng\u00e0y 8 th\u00e1ng 12 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2009\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2009 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 67\/2011\/N\u0110-CP ng\u00e0y 08 th\u00e1ng 08 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2012\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 09 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 67\/2011\/N\u0110-CP ng\u00e0y 08 th\u00e1ng 08 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 23\/2007\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn mua b\u00e1n h\u00e0ng ho\u00e1 c\u1ee7a c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2008\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t v\u00e0 khu kinh t\u1ebf;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 164\/2013\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 29\/2008\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t v\u00e0 khu kinh t\u1ebf;<\/span>
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan,<\/span>
\nB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u sau \u0111\u00e2y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh:<\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf;<\/span>
\nb) B\u01b0u g\u1eedi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua m\u1ea1ng b\u01b0u ch\u00ednh v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh;<\/span>
\nc) X\u0103ng, d\u1ea7u; nguy\u00ean li\u1ec7u x\u0103ng, d\u1ea7u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t;<\/span>
\nd) Kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 pha ch\u1ebf kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u kh\u00ed v\u00e0 kh\u00ed d\u1ea7u m\u1ecf h\u00f3a l\u1ecfng. <\/span>
\n3. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan, khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 2. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan<\/span><\/strong><\/p>\n

1. Ngo\u00e0i c\u00e1c quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Lu\u1eadt H\u1ea3i quan; \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, \u0110i\u1ec1u 30 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c khai h\u1ea3i quan, khai b\u1ed5 sung v\u00e0 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a theo m\u1ee5c \u0111\u00edch k\u00ea khai nh\u01b0 sau: <\/span>
\na) T\u1ef1 k\u00ea khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3i n\u1ed9p, ph\u1ea3i xu\u1ea5t tr\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00e1c y\u1ebfu t\u1ed1 l\u00e0m c\u0103n c\u1ee9, li\u00ean quan \u0111\u1ebfn t\u00ednh thu\u1ebf ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf); <\/span>
\nb) T\u1ef1 x\u00e1c \u0111\u1ecbnh, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, x\u00e9t gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean gi\u1ea5y n\u1ed9p ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu, n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u k\u00ea khai thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo k\u00ea khai nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan; ha\u0300ng ho\u0301a la\u0300 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u va\u0300 h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t chuy\u00ea\u0309n ti\u00eau thu\u0323 n\u00f4\u0323i \u0111i\u0323a th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) C\u1eed ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. Vi\u1ec7c k\u1ebf th\u1eeba c\u00e1c quy\u1ec1n v\u00e0 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 55 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\na) Doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i c\u00f3 tr\u00e1ch nhi\u1ec7m k\u1ebf th\u1eeba ngh\u0129a v\u1ee5, quy\u1ec1n l\u1ee3i v\u1ec1 thu\u1ebf; c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p c\u0169;<\/span>
\nb) Doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, b\u1ecb chia, b\u1ecb t\u00e1ch \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y trong tr\u01b0\u1eddng h\u1ee3p:<\/span>
\nb.1) Doanh nghi\u1ec7p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n m\u00e0 h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp v\u1edbi doanh nghi\u1ec7p c\u0169ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n;<\/span>
\nb.2) Doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb doanh nghi\u1ec7p b\u1ecb chia, doanh nghi\u1ec7p b\u1ecb t\u00e1ch m\u00e0 doanh nghi\u1ec7p b\u1ecb chia, b\u1ecb t\u00e1ch \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/span>
\nc) Doanh nghi\u1ec7p h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp, b\u1ecb chia, b\u1ecb t\u00e1ch thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 C\u1ee5c H\u1ea3i quan) n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh xem x\u00e9t th\u1ef1c t\u1ebf \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c cho \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. C\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Lu\u1eadt H\u1ea3i quan, \u0110i\u1ec1u 8, \u0110i\u1ec1u 9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 6 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13.<\/span><\/p>\n

\u0110i\u1ec1u 3. Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p, x\u00e1c nh\u1eadn v\u00e0 s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 thu\u1ebf<\/span><\/strong><\/p>\n

1. Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u1edd khai h\u1ea3i quan) khi \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, gia h\u1ea1n n\u1ed9p thu\u1ebf, n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span>
\n2. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 khai b\u1ed5 sung, h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, h\u1ed3 s\u01a1 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p cho c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c n\u1ed9p b\u1ea3n gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh ph\u1ea3i n\u1ed9p b\u1ea3n ch\u00ednh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh cho c\u01a1 quan h\u1ea3i quan. <\/span>
\nKhi ki\u1ec3m tra h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ec3 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 l\u01b0u tr\u1eef.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh l\u00e0 b\u1ea3n ch\u1ee5p th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 th\u1ec3 n\u1ed9p b\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n ch\u1ee5p. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3n ch\u1ee5p ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i ph\u00e1t h\u00e0nh b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed, fax, telex ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u do ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t h\u00e0nh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i x\u00e1c nh\u1eadn, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3n ch\u1ee5p c\u00f3 nhi\u1ec1u trang th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c nh\u1eadn, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u l\u00ean trang \u0111\u1ea7u v\u00e0 \u0111\u00f3ng d\u1ea5u gi\u00e1p lai to\u00e0n b\u1ed9 v\u0103n b\u1ea3n.<\/span>
\n4. C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y n\u1ebfu kh\u00f4ng ph\u1ea3i b\u1ea3n ti\u1ebfng Vi\u1ec7t ho\u1eb7c ti\u1ebfng Anh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung b\u1ea3n d\u1ecbch.<\/span>
\n5. Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n. Ngo\u00e0i ra, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u tr\u1eef c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 5 n\u0103m, bao g\u1ed3m ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, phi\u1ebfu \u0111\u00f3ng g\u00f3i, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u tr\u1eef b\u1ea3n ch\u00ednh c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau tr\u00ean (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p b\u1ea3n ch\u00ednh cho c\u01a1 quan h\u1ea3i quan), tr\u01b0\u1eddng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u00ec l\u01b0u gi\u1eef d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c chuy\u1ec3n \u0111\u1ed5i ra ch\u1ee9ng t\u1eeb gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 4. Quy \u0111\u1ecbnh v\u1ec1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5<\/span><\/strong><\/p>\n

1. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o k\u1ecbp th\u1eddi vi\u1ec7c x\u1ebfp d\u1ee1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, vi\u1ec7c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ho\u1eb7c tr\u00ean c\u01a1 s\u1edf th\u00f4ng b\u00e1o tr\u01b0\u1edbc qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n (ch\u1ea5p nh\u1eadn c\u1ea3 b\u1ea3n fax) c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan. Th\u00f4ng b\u00e1o ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan trong gi\u1edd l\u00e0m vi\u1ec7c theo quy \u0111\u1ecbnh. Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ea3n h\u1ed3i cho ng\u01b0\u1eddi khai h\u1ea3i quan qua H\u1ec7 th\u1ed1ng ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c b\u1ed1 tr\u00ed l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan \u0111ang ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a m\u00e0 h\u1ebft gi\u1edd l\u00e0m vi\u1ec7c th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra ti\u1ebfp cho \u0111\u1ebfn khi ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb. Th\u1eddi h\u1ea1n ki\u1ec3m tra th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan.<\/span>
\n3. \u0110\u1ed1i v\u1edbi c\u00e1c c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u1ea5t li\u1ec1n, vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0o ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5 v\u00e0 ngo\u00e0i gi\u1edd l\u00e0m vi\u1ec7c ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian \u0111\u00f3ng, m\u1edf c\u1eeda kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi. <\/span><\/p>\n

\u0110i\u1ec1u 5. S\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/span><\/strong><\/p>\n

1. Ch\u1eef k\u00fd s\u1ed1 s\u1eed d\u1ee5ng trong th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) L\u00e0 ch\u1eef k\u00fd s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ch\u1ee9ng th\u01b0 s\u1ed1 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng ho\u1eb7c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 170\/2013\/N\u0110-CP cung c\u1ea5p;<\/span>
\nb) T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i thu\u1ed9c danh s\u00e1ch t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn t\u01b0\u01a1ng th\u00edch v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan v\u00e0 \u0111\u0103ng t\u1ea3i tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed h\u1ea3i quan (\u0111\u1ecba ch\u1ec9: http:\/\/www.customs.gov.vn).<\/span>
\n2. Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i \u0111\u0103ng k\u00fd ch\u1eef k\u00fd s\u1ed1 v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u00f4ng qua \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c ph\u1ea3i s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp v\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u1ee7a \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c.<\/span>
\n3. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i \u0111\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin ch\u1eef k\u00fd s\u1ed1 v\u1edbi c\u01a1 quan h\u1ea3i quan trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau: c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd c\u00f3 s\u1ef1 thay \u0111\u1ed5i, gia h\u1ea1n ch\u1ee9ng th\u01b0 s\u1ed1, thay \u0111\u1ed5i c\u1eb7p kh\u00f3a, t\u1ea1m d\u1eebng ch\u1ee9ng th\u01b0 s\u1ed1.<\/span>
\n4. Vi\u1ec7c \u0111\u0103ng k\u00fd, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c h\u1ee7y th\u00f4ng tin ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. Ch\u1eef k\u00fd s\u1ed1 \u0111\u00e3 \u0111\u0103ng k\u00fd c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span><\/p>\n

\u0110i\u1ec1u 6. H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan<\/strong><\/span><\/p>\n

1. C\u01a1 quan h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh v\u00e0 khai th\u00e1c s\u1eed d\u1ee5ng H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 H\u1ec7 th\u1ed1ng).<\/span>
\n2. C\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p, trao \u0111\u1ed5i th\u00f4ng tin li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u1edbi c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span>
\n3. C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c truy c\u1eadp v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi H\u1ec7 th\u1ed1ng:<\/span>
\na) C\u00f4ng ch\u1ee9c h\u1ea3i quan;<\/span>
\nb) Ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\nc) T\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan c\u00f4ng nh\u1eadn;<\/span>
\nd) C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd Nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan \u0111\u1ebfn c\u1ea5p ph\u00e9p, qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a; <\/span>
\n\u0111) C\u00e1c c\u01a1 quan theo d\u00f5i qu\u1ea3n l\u00fd thu\u1ebf, qu\u1ea3n l\u00fd gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\ne) T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00e3 k\u00fd th\u1ecfa thu\u1eadn thu n\u1ed9p thu\u1ebf, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c c\u1ee7a ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u1edbi T\u1ed5ng c\u1ee5c H\u1ea3i quan; c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ea3o l\u00e3nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p cho ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\ng) C\u00e1c doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i;<\/span>
\nh) C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n4. C\u1ea5p t\u00e0i kho\u1ea3n truy c\u1eadp H\u1ec7 th\u1ed1ng:<\/span>
\na) C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n truy c\u1eadp H\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\nb) Vi\u1ec7c truy c\u1eadp H\u1ec7 th\u1ed1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o b\u00ed m\u1eadt nh\u00e0 n\u01b0\u1edbc, b\u00ed m\u1eadt th\u00f4ng tin c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n5. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia khai h\u1ea3i quan qua H\u1ec7 th\u1ed1ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) \u0110\u0103ng k\u00fd tham gia k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p t\u00e0i kho\u1ea3n truy c\u1eadp v\u00e0 c\u00e1c th\u00f4ng tin k\u1ebft n\u1ed1i. Khi c\u00f3 thay \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c h\u1ee7y hi\u1ec7u l\u1ef1c th\u00f4ng tin \u0111\u0103ng k\u00fd, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan h\u1ea3i quan. Vi\u1ec7c \u0111\u0103ng k\u00fd, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c h\u1ee7y th\u00f4ng tin \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Trang b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt trong ho\u1ea1t \u0111\u1ed9ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c khai b\u00e1o, truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef th\u00f4ng tin khi truy c\u1eadp v\u00e0 trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi H\u1ec7 th\u1ed1ng; s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed do c\u01a1 quan h\u1ea3i quan cung c\u1ea5p (n\u1ebfu c\u00f3) ho\u1eb7c ph\u1ea7n m\u1ec1m khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn ph\u00f9 h\u1ee3p y\u00eau c\u1ea7u nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 t\u01b0\u01a1ng th\u00edch v\u1edbi H\u1ec7 th\u1ed1ng. T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn ph\u1ea7n m\u1ec1m khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 c\u00f4ng b\u1ed1 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u00e0nh H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 7. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan<\/span><\/strong><\/p>\n

1. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc theo m\u1eabu s\u00f4\u0301 01\/X\u0110TMS\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) M\u1eabu h\u00e0ng h\u00f3a d\u1ef1 ki\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 m\u1eabu h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt (nh\u01b0 b\u1ea3n ph\u00e2n t\u00edch th\u00e0nh ph\u1ea7n, catalogue, h\u00ecnh \u1ea3nh h\u00e0ng h\u00f3a), m\u00f4 t\u1ea3 chi ti\u1ebft th\u00e0nh ph\u1ea7n, t\u00ednh ch\u1ea5t, c\u1ea5u t\u1ea1o, c\u00f4ng d\u1ee5ng, ph\u01b0\u01a1ng th\u1ee9c v\u1eadn h\u00e0nh c\u1ee7a h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u00ednh.<\/span>
\n2. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc xu\u1ea5t x\u1ee9:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u theo m\u1eabu s\u00f4\u0301 01\/X\u0110TXX\/GSQL ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) B\u1ea3n k\u00ea c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra h\u00e0ng ho\u00e1 g\u1ed3m c\u00e1c th\u00f4ng tin nh\u01b0: t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, xu\u1ea5t x\u1ee9 nguy\u00ean v\u1eadt li\u1ec7u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m, gi\u00e1 CIF ho\u1eb7c gi\u00e1 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u do nh\u00e0 s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u00e0 xu\u1ea5t kh\u1ea9u cung c\u1ea5p: 01 b\u1ea3n ch\u00ednh;<\/span>
\nc) B\u1ea3n m\u00f4 t\u1ea3 s\u01a1 b\u1ed9 quy tr\u00ecnh s\u1ea3n xu\u1ea5t ra h\u00e0ng ho\u00e1 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn ph\u00e2n t\u00edch th\u00e0nh ph\u1ea7n do nh\u00e0 s\u1ea3n xu\u1ea5t c\u1ea5p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nd) Catalogue ho\u1eb7c h\u00ecnh \u1ea3nh h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb (theo m\u1eabu s\u00f4\u0301 02\/X\u0110TTG\/TXNK Ph\u1ee5 l\u1ee5c VI Th\u00f4ng t\u01b0 n\u00e0y): 01 ba\u0309n chi\u0301nh; <\/span>
\nb) H\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n ha\u0300ng ho\u0301a do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n giao d\u1ecbch (n\u1ebfu c\u00f3): 01 ba\u0309n ch\u1ee5p;<\/span>
\nc) Ta\u0300i li\u00ea\u0323u ky\u0303 thu\u00e2\u0323t, hi\u0300nh a\u0309nh ho\u0103\u0323c catalogue ha\u0300ng ho\u0301a: 01 ba\u0309n ch\u1ee5p;<\/span>
\nd) Ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300, ta\u0300i li\u00ea\u0323u c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch d\u1ef1 ki\u1ebfn \u0111\u00ea\u0300 nghi\u0323 xa\u0301c \u0111i\u0323nh tr\u01b0\u01a1\u0301c (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n\u0111) C\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i quy \u0111\u1ed5i t\u1eeb tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n v\u1ec1 gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 giao d\u1ecbch th\u1ef1c t\u1ebf, t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ch\u01b0a c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i \u0111i\u1ec3m b, d, \u0111 kho\u1ea3n n\u00e0y th\u00ec \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span>
\n4. H\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u1ee9c gi\u00e1:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb (theo m\u1eabu s\u00f4\u0301 02\/X\u0110TTG\/TXNK Ph\u1ee5 l\u1ee5c VI Th\u00f4ng t\u01b0 n\u00e0y): 01 ba\u0309n chi\u0301nh;<\/span>
\nb) H\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n ha\u0300ng ho\u0301a ho\u1eb7c ch\u1ee9ng t\u1eeb c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n giao d\u1ecbch: 01 ba\u0309n ch\u1ee5p;<\/span>
\nc) Ch\u01b0\u0301ng t\u01b0\u0300 thanh toa\u0301n qua ng\u00e2n ha\u0300ng: 01 ba\u0309n ch\u1ee5p;<\/span>
\nd) 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9, h\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa khu phi thu\u1ebf quan v\u00e0 n\u1ed9i \u0111\u1ecba): 01 ba\u0309n chu\u0323p;<\/span>
\n\u0111) Ta\u0300i li\u00ea\u0323u ky\u0303 thu\u00e2\u0323t, hi\u0300nh a\u0309nh ho\u0103\u0323c catalogue ha\u0300ng ho\u0301a: 01 ba\u0309n ch\u1ee5p;<\/span>
\ne) Ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn giao d\u1ecbch \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh m\u1ee9c gi\u00e1 (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan ch\u01b0a c\u00f3 c\u00e1c ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c, d kho\u1ea3n n\u00e0y th\u00ec \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan h\u01b0\u1edbng d\u1eabn nguy\u00ean t\u1eafc, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong>
\nTH\u1ee6 T\u1ee4C H\u1ea2I QUAN; KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN; THU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U V\u00c0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI H\u00c0NG HO\u00c1 XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/span><\/strong><\/p>\n

M\u1ee5c 1<\/span><\/strong><\/span>
\n Qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 8. \u0110\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. C\u01a1 quan h\u1ea3i quan \u0111\u00e1nh gi\u00e1, ph\u00e2n lo\u1ea1i tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt h\u1ea3i quan, ph\u00e1p lu\u1eadt thu\u1ebf c\u1ee7a doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, bao g\u1ed3m:<\/span>
\na) Doanh nghi\u1ec7p \u01b0u ti\u00ean;<\/span>
\nb) Doanh nghi\u1ec7p tu\u00e2n th\u1ee7;<\/span>
\nc) Doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7.<\/span>
\n2. Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean H\u1ec7 th\u1ed1ng c\u00e1c c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin theo kho\u1ea3n 1 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n3. C\u01a1 quan h\u1ea3i quan cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; h\u1ed7 tr\u1ee3, h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p n\u00e2ng cao n\u0103ng l\u1ef1c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 9. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m tra h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh x\u1ebfp, d\u1ee1, v\u1eadn chuy\u1ec3n, l\u01b0u gi\u1eef t\u1ea1i kho, b\u00e3i, c\u1ea3ng, khu v\u1ef1c c\u1eeda kh\u1ea9u<\/strong> <\/span><\/p>\n

1. Vi\u1ec7c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong qu\u00e1 tr\u00ecnh x\u1ebfp, d\u1ee1, v\u1eadn chuy\u1ec3n, l\u01b0u gi\u1eef t\u1ea1i kho, b\u00e3i, c\u1ea3ng, khu v\u1ef1c c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro theo c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\na) Ch\u1ee7 h\u00e0ng, ng\u01b0\u1eddi giao h\u00e0ng, ng\u01b0\u1eddi nh\u1eadn h\u00e0ng v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c li\u00ean quan;<\/span>
\nb) \u0110\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t h\u00e0ng h\u00f3a; tuy\u1ebfn \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nc) L\u1ef1a ch\u1ecdn ng\u1eabu nhi\u00ean kh\u00f4ng qu\u00e1 01% t\u1ed5ng s\u1ed1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1eadp k\u1ebft, x\u1ebfp, d\u1ee1 t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u.<\/span>
\n2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a b\u1eb1ng m\u00e1y soi container ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt kh\u00e1c th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho, b\u00e3i, c\u1ea3ng, c\u1eeda kh\u1ea9u t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra.<\/span><\/p>\n

\u0110i\u1ec1u 10. \u00c1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m tra h\u1ea3i quan trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. Nguy\u00ean t\u1eafc chung: <\/span>
\na) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean qu\u1ea3n l\u00fd r\u1ee7i ro th\u00f4ng qua ph\u00e2n lu\u1ed3ng c\u1ee7a H\u1ec7 th\u1ed1ng; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra theo th\u00f4ng b\u00e1o ph\u00e2n lu\u1ed3ng c\u1ee7a H\u1ec7 th\u1ed1ng v\u00e0 ki\u1ec3m tra ng\u1eabu nhi\u00ean \u0111\u00e1nh gi\u00e1 s\u1ef1 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan theo quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan; tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nb) Vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh; th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span>
\n2. Vi\u1ec7c ki\u1ec3m tra h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh c\u1ee7a doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n3. Vi\u1ec7c ki\u1ec3m tra h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh c\u1ee7a doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) Ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\na.1) C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span>
\na.2) L\u1ef1a ch\u1ecdn kh\u00f4ng qu\u00e1 5% tr\u00ean t\u1ed5ng t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro;<\/span>
\na.3) H\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ph\u1ea3i ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1.<\/span>
\nb) Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\nb.1) C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span>
\nb.2) L\u1ef1a ch\u1ecdn kh\u00f4ng qu\u00e1 1% tr\u00ean t\u1ed5ng t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro;<\/span>
\nb.3) Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span>
\nc) C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p tu\u00e2n th\u1ee7 theo kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n4. Vi\u1ec7c ki\u1ec3m tra h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng tu\u00e2n th\u1ee7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) Ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\na.1) C\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span>
\na.2) H\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh ph\u1ea3i ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1;<\/span>
\na.3) L\u1ef1a ch\u1ecdn ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 kh\u00f4ng qu\u00e1 50% tr\u00ean t\u1ed5ng t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/span>
\nb) Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\nb.1) Quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1, b.3 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb.2) L\u1ef1a ch\u1ecdn ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a t\u1ed1i thi\u1ec3u 20% tr\u00ean t\u1ed5ng t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 r\u1ee7i ro.<\/span><\/p>\n

\u0110i\u1ec1u 11. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong ki\u1ec3m tra sau th\u00f4ng quan<\/span><\/strong><\/p>\n

1. Vi\u1ec7c l\u1ef1a ch\u1ecdn ki\u1ec3m tra sau th\u00f4ng quan d\u1ef1a tr\u00ean qu\u1ea3n l\u00fd r\u1ee7i ro theo kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed sau \u0111\u00e2y:<\/span>
\na) Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan, ph\u00e1p lu\u1eadt thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb) Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt h\u1ea3i quan, ph\u00e1p lu\u1eadt thu\u1ebf trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nc) Ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c danh m\u1ee5c r\u1ee7i ro nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n2. Vi\u1ec7c ki\u1ec3m tra \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, theo kho\u1ea3n 3 \u0110i\u1ec1u 78 Lu\u1eadt h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng qu\u00e1 5% tr\u00ean t\u1ed5ng s\u1ed1 doanh nghi\u1ec7p tu\u00e2n th\u1ee7, tr\u00ean c\u01a1 s\u1edf c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\na) M\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7, quy m\u00f4, l\u0129nh v\u1ef1c, lo\u1ea1i h\u00ecnh, th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb) T\u1ea7n su\u1ea5t, th\u1eddi gian th\u1ef1c hi\u1ec7n ki\u1ec3m tra trong khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra h\u1ea3i quan \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nc) Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nd) \u0110\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t, xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n\u0111) C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 12. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh<\/span><\/strong><\/p>\n

1. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\na) Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh;<\/span>
\nb) L\u0129nh v\u1ef1c, lo\u1ea1i h\u00ecnh, th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng, tuy\u1ebfn \u0111\u01b0\u1eddng, \u0111\u1ecba b\u00e0n, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, l\u01b0u gi\u1eef \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh;<\/span>
\nc) \u0110\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t, xu\u1ea5t x\u1ee9, t\u1ea7n su\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh;<\/span>
\nd) C\u00e1c quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh.<\/span>
\n2. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y v\u00e0 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a ch\u1ee7 h\u00e0ng, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 13. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh<\/span><\/strong><\/p>\n

Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng tr\u1ecdng \u0111i\u1ec3m gi\u00e1m s\u00e1t, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c ti\u00eau ch\u00ed sau:<\/span>
\n1. T\u1ea7n su\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n2. \u0110\u1eb7c \u0111i\u1ec3m nh\u00e2n th\u00e2n, l\u1ecbch s\u1eed xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian, tuy\u1ebfn \u0111\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, v\u00e9, gi\u1ea5y t\u1edd t\u00f9y th\u00e2n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n3. C\u1eed ch\u1ec9, h\u00e0nh \u0111\u1ed9ng, l\u1eddi n\u00f3i, th\u00e1i \u0111\u1ed9, c\u00e1c bi\u1ec3u hi\u1ec7n t\u00e2m l\u00fd trong qu\u00e1 tr\u00ecnh xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n4. \u0110\u1eb7c \u0111i\u1ec3m bao b\u00ec \u0111\u00f3ng g\u00f3i, tr\u1ecdng l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1, \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian, tuy\u1ebfn \u0111\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span><\/p>\n

\u0110i\u1ec1u 14. Qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, m\u1ea5t t\u00edch<\/span><\/strong><\/p>\n

1. C\u01a1 quan h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, m\u1ea5t t\u00edch theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c. <\/span>
\nC\u00e1c tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c m\u1ea5t t\u00edch theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u1ec3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u1edd khai l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng tr\u1edf l\u1ea1i v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf v\u00e0 k\u1ebf to\u00e1n.<\/span>
\n2. T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u1ed1i h\u1ee3p v\u1edbi T\u1ed5ng c\u1ee5c Thu\u1ebf thu th\u1eadp th\u00f4ng tin, x\u00e2y d\u1ef1ng, qu\u1ea3n l\u00fd danh s\u00e1ch doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, b\u1ecb thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng, m\u1ea5t t\u00edch \u0111\u1ec3 ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro theo n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 15. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan trong vi\u1ec7c th\u1ef1c hi\u1ec7n, \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro<\/span><\/strong><\/p>\n

T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t:<\/span>
\n 1. C\u00e1c ch\u1ec9 s\u1ed1 theo c\u00e1c ti\u00eau ch\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 8, \u0110i\u1ec1u 9, \u0110i\u1ec1u 10, \u0110i\u1ec1u 11, kho\u1ea3n 1 \u0110i\u1ec1u 12, \u0110i\u1ec1u 13, \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn ph\u00e2n c\u1ea5p kh\u00e1c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd h\u1ea3i quan, qu\u1ea3n l\u00fd thu\u1ebf trong t\u1eebng th\u1eddi k\u1ef3.<\/span>
\n2. C\u00e1c bi\u1ec7n ph\u00e1p, k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd r\u1ee7i ro trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan.<\/span>
\n3. Quy tr\u00ecnh, quy \u0111\u1ecbnh, h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n, \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan.<\/span><\/p>\n

\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n Khai h\u1ea3i quan<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 16. H\u1ed3 s\u01a1 h\u1ea3i quan<\/strong> <\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u bao g\u1ed3m:<\/span>
\na) 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.<\/span>
\nTr\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;<\/span>
\nb) 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;<\/span>
\nc) 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.<\/span>
\n\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. <\/span>
\n2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u bao g\u1ed3m:<\/span>
\na) 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.<\/span>
\nTr\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;<\/span>
\nb) 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.<\/span>
\nTr\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.<\/span>
\n Ng\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:<\/span>
\nb.1) Ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean;<\/span>
\nb.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;<\/span>
\nb.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.<\/span>
\nc) 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.<\/span>
\n\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;<\/span>
\nd) 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;<\/span>
\n\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.<\/span>
\n\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;<\/span>
\ne) 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;<\/span>
\ng) 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:<\/span>
\ng.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;<\/span>
\ng.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;<\/span>
\ng.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;<\/span>
\ng.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.<\/span>
\nTr\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.<\/span>
\n3. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 104 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p danh m\u1ee5c, phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, nh\u01b0ng ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u n\u00eau t\u1ea1i \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span>
\nb.1) Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 104 Th\u00f4ng t\u01b0 n\u00e0y: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 tr\u1eeb l\u00f9i. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p danh m\u1ee5c, phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, nh\u01b0ng ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.2) Ch\u1ee9ng t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf kh\u00e1c: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n4. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf: <\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span>
\na) T\u1edd khai x\u00e1c nh\u1eadn vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u1ee7 d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i, nh\u00e0 th\u1ea7u ch\u00ednh th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA kh\u00f4ng ho\u00e0n l\u1ea1i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 th\u00eam h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng ho\u00e1, trong \u0111\u00f3 quy \u0111\u1ecbnh gi\u00e1 tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 cung c\u1ea5p h\u00e0ng ho\u00e1 kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u00fang th\u1ea7u nh\u1eadp kh\u1ea9u); h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, trong \u0111\u00f3 quy \u0111\u1ecbnh gi\u00e1 cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nb) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a, trong \u0111\u00f3, quy \u0111\u1ecbnh gi\u00e1 tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3): n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh trong l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu;<\/span>
\nc) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t theo k\u1ebft qu\u1ea3 \u0111\u1ea5u th\u1ea7u ho\u1eb7c H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a, trong \u0111\u00f3, quy \u0111\u1ecbnh gi\u00e1 tr\u00fang th\u1ea7u ho\u1eb7c gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3) \u0111\u1ec3 ph\u1ee5c v\u1ee5 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t do c\u00e1c nh\u00e0 th\u1ea7u nh\u1eadp kh\u1ea9u;<\/span>
\nd) H\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng v\u00e0 v\u1eadt t\u01b0 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2, ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u, kh\u00ed \u0111\u1ed1t; t\u00e0u bay, gi\u00e0n khoan, t\u00e0u thu\u1ef7 thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p, thu\u00ea c\u1ee7a n\u01b0\u1edbc ngo\u00e0i s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ec3 cho thu\u00ea, ph\u1ea3i c\u00f3:<\/span>
\nd.1) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c doanh nghi\u1ec7p theo k\u1ebft qu\u1ea3 \u0111\u1ea5u th\u1ea7u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng ho\u00e1 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5 (ghi r\u00f5 gi\u00e1 h\u00e0ng ho\u00e1 ph\u1ea3i thanh to\u00e1n kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng) \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng do c\u01a1 s\u1edf tr\u00fang th\u1ea7u ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh th\u1ea7u ho\u1eb7c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u1eadp kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh trong l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu;<\/span>
\nd.2) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1, trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 cung c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nd.3) V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n giao nhi\u1ec7m v\u1ee5 cho c\u00e1c t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 gi\u1eefa b\u00ean \u0111\u1eb7t h\u00e0ng v\u1edbi b\u00ean nh\u1eadn \u0111\u1eb7t h\u00e0ng th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nd.4) H\u1ee3p \u0111\u1ed3ng thu\u00ea k\u00fd v\u1edbi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0u bay, gi\u00e0n khoan, t\u00e0u thu\u1ef7; lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 \u0111\u1ec3 cho thu\u00ea: n\u1ed9p 01 b\u1ea3n ch\u1ee5p. <\/span>
\n\u0111) Gi\u1ea5y x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u1ed1c ph\u00f2ng c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng ho\u1eb7c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho an ninh c\u1ee7a B\u1ed9 C\u00f4ng an \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 v\u0169 kh\u00ed, kh\u00ed t\u00e0i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u1ed1c ph\u00f2ng, an ninh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gi\u00e1 t\u0103ng: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n5. \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 chuy\u00ean d\u00f9ng cho gi\u1ea3ng d\u1ea1y, nghi\u00ean c\u1ee9u, th\u00ed nghi\u1ec7m khoa h\u1ecdc, \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 5% theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho c\u00e1c tr\u01b0\u1eddng h\u1ecdc, c\u00e1c vi\u1ec7n nghi\u00ean c\u1ee9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p d\u1ecbch v\u1ee5: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh trong l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n

\u0110i\u1ec1u 17. Xem h\u00e0ng ho\u00e1, l\u1ea5y m\u1eabu h\u00e0ng h\u00f3a tr\u01b0\u1edbc khi khai h\u1ea3i quan<\/span><\/strong><\/p>\n

Vi\u1ec7c xem h\u00e0ng ho\u00e1 tr\u01b0\u1edbc khi khai h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 18 Lu\u1eadt H\u1ea3i quan v\u00e0 l\u1ea5y m\u1eabu h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5c v\u1ee5 khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau: <\/span>
\n1. Sau khi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a ho\u1eb7c ng\u01b0\u1eddi l\u01b0u gi\u1eef h\u00e0ng h\u00f3a (h\u00e3ng t\u00e0u, h\u00e3ng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft, doanh nghi\u1ec7p chuy\u1ec3n ph\u00e1t nhanh, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh, ch\u1ee7 kho ngo\u1ea1i quan,\u2026) ch\u1ea5p thu\u1eadn, ch\u1ee7 h\u00e0ng th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a \u0111\u1ec3 gi\u00e1m s\u00e1t theo quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i \u0111\u1ec3 ph\u1ed1i h\u1ee3p.<\/span>
\n2. Khi xem tr\u01b0\u1edbc h\u00e0ng h\u00f3a, Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 h\u00e0ng. Bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 02 b\u1ea3n, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c khai h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n4. Sau khi xem tr\u01b0\u1edbc h\u00e0ng, l\u1ea5y m\u1eabu, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n ni\u00eam phong l\u00f4 h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 kh\u00f4ng th\u1ec3 ni\u00eam phong \u0111\u01b0\u1ee3c th\u00ec trong bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng h\u00e0ng ho\u00e1 v\u00e0 ghi r\u00f5 ng\u01b0\u1eddi \u0111ang gi\u1eef h\u00e0ng ho\u00e1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u1eef nguy\u00ean tr\u1ea1ng h\u00e0ng ho\u00e1. Khi khai h\u1ea3i quan, ch\u1ee7 h\u00e0ng ghi r\u00f5 k\u1ebft qu\u1ea3 xem tr\u01b0\u1edbc, l\u1ea5y m\u1eabu h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 18. Khai h\u1ea3i quan<\/span><\/strong><\/p>\n

1. Nguy\u00ean t\u1eafc khai h\u1ea3i quan<\/span>
\na) Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c nhau th\u00ec ph\u1ea3i khai tr\u00ean t\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00e1c nhau theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng;<\/span>
\nc) M\u1ed9t t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai b\u00e1o cho l\u00f4 h\u00e0ng c\u00f3 m\u1ed9t h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng c\u00f3 nhi\u1ec1u h\u00f3a \u0111\u01a1n tr\u00ean m\u1ed9t t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan l\u1eadp B\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo m\u1eabu s\u1ed1 02\/BKH\u0110\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, g\u1eedi k\u00e8m t\u1edd khai h\u1ea3i quan \u0111\u1ebfn H\u1ec7 th\u1ed1ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p khai t\u1edd khai h\u1ea3i quan gi\u1ea5y, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a h\u00f3a \u0111\u01a1n v\u00e0 t\u1ed5ng l\u01b0\u1ee3ng h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan, n\u1ebfu kh\u00f4ng th\u1ec3 khai h\u1ebft c\u00e1c h\u00f3a \u0111\u01a1n tr\u00ean t\u1edd khai h\u1ea3i quan th\u00ec l\u1eadp b\u1ea3n k\u00ea chi ti\u1ebft k\u00e8m theo t\u1edd khai h\u1ea3i quan;<\/span>
\nd) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u00ea\u0303n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec khi khai h\u1ea3i quan ph\u1ea3i khai c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin li\u00ean quan \u0111\u1ebfn kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n\u0111) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3m m\u1ee9c thu\u1ebf so v\u1edbi quy \u0111\u1ecbnh th\u00ec khi khai m\u1ee9c thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y ph\u1ea3i khai c\u1ea3 m\u1ee9c thu\u1ebf tr\u01b0\u1edbc khi gi\u1ea3m, t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 v\u0103n b\u1ea3n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u00e0y;<\/span>
\ne) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft th\u00ec ph\u1ea3i khai v\u00e0 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ha\u0309i quan xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc khi la\u0300m thu\u0309 tu\u0323c xu\u1ea5t c\u1ea3nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng sau khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00e3 xu\u1ea5t c\u1ea3nh; khai v\u00e0 la\u0300m th\u1ee7 t\u1ee5c ha\u0309i quan nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp c\u1ea3nh; tr\u01b0\u1eddng h\u1ee3p l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c v\u1eadn chuy\u1ec3n qua c\u1eeda kh\u1ea9u th\u00ec ch\u1ec9 ph\u1ea3i khai v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c ha\u0309i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, kh\u00f4ng pha\u0309i la\u0300m thu\u0309 tu\u0323c xu\u00e2\u0301t ca\u0309nh, nh\u00e2\u0323p ca\u0309nh;<\/span>
\ng) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh, ph\u00e2n t\u00edch c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 khai c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00ean h\u00e0ng, m\u00e3 s\u1ed1, ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c li\u00ean quan \u0111\u1ebfn l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 khai t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 cho c\u00e1c l\u00f4 h\u00e0ng ti\u1ebfp theo c\u00f3 c\u00f9ng t\u00ean h\u00e0ng, th\u00e0nh ph\u1ea7n, t\u00ednh ch\u1ea5t l\u00fd h\u00f3a, t\u00ednh n\u0103ng, c\u00f4ng d\u1ee5ng, nh\u1eadp kh\u1ea9u t\u1eeb c\u00f9ng m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, thay th\u1ebf;<\/span>
\nh) Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai h\u1ea3i quan t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec vi\u1ec7c khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span>
\n2. M\u00f4\u0323t t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai t\u1ed1i \u0111a 50 d\u00f2ng h\u00e0ng, n\u1ebfu qu\u00e1 50 d\u00f2ng h\u00e0ng th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan khai tr\u00ean nhi\u1ec1u t\u1edd khai h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t l\u00f4 h\u00e0ng c\u00f3 nhi\u1ec1u m\u1eb7t h\u00e0ng thu\u1ed9c c\u00e1c lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, ch\u1ebf xu\u1ea5t, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, gia c\u00f4ng h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai g\u1ed9p c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 c\u00f9ng m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y, c\u00f9ng xu\u1ea5t x\u1ee9, c\u00f9ng thu\u1ebf su\u1ea5t. <\/span>
\nKhi khai g\u1ed9p m\u00e3 HS tr\u00ean t\u1edd khai h\u1ea3i quan, tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng c\u1ee7a d\u00f2ng h\u00e0ng g\u1ed9p m\u00e3 HS l\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng c\u00e1c d\u00f2ng h\u00e0ng \u0111\u00e3 g\u1ed9p; kh\u00f4ng khai \u0111\u01a1n gi\u00e1 h\u00f3a \u0111\u01a1n c\u1ee7a d\u00f2ng h\u00e0ng g\u1ed9p m\u00e3 HS. <\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf v\u01b0\u1ee3t s\u1ed1 k\u00fd t\u1ef1 c\u1ee7a \u00f4 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean t\u1edd khai th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh nhi\u1ec1u d\u00f2ng h\u00e0ng \u0111\u1ec3 khai tr\u00ean t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 t\u00e1ch \u0111\u01b0\u1ee3c th\u00e0nh nhi\u1ec1u d\u00f2ng h\u00e0ng th\u00ec th\u1ef1c hi\u1ec7n khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan v\u01b0\u1ee3t s\u1ed1 k\u00fd t\u1ef1 c\u1ee7a \u00f4 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean t\u1edd khai th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c t\u00e1ch th\u00e0nh nhi\u1ec1u t\u1edd khai h\u1ea3i quan.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t l\u00f4 h\u00e0ng ph\u1ea3i khai tr\u00ean nhi\u1ec1u t\u1edd khai ho\u1eb7c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c nhi\u1ec1u lo\u1ea1i h\u00ecnh, c\u00f3 chung v\u1eadn t\u1ea3i \u0111\u01a1n, h\u00f3a \u0111\u01a1n, khai tr\u00ean nhi\u1ec1u t\u1edd khai theo t\u1eebng lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i m\u1ed9t Chi c\u1ee5c H\u1ea3i quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ec9 ph\u1ea3i n\u1ed9p 01 b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan (trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea5y cho c\u01a1 quan h\u1ea3i quan); c\u00e1c t\u1edd khai sau ghi r\u00f5 \u201cchung ch\u1ee9ng t\u1eeb v\u1edbi t\u1edd khai s\u1ed1 \u2026 ng\u00e0y \u2026\u201d v\u00e0o \u00f4 \u201cPh\u1ea7n ghi ch\u00fa\u201d. <\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ec9 ph\u1ea3i n\u1ed9p, xu\u1ea5t tr\u00ecnh, l\u01b0u m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan c\u1ee7a c\u00e1c t\u1edd khai h\u1ea3i quan thu\u1ed9c c\u00f9ng m\u1ed9t l\u00f4 h\u00e0ng. <\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a c\u00f3 s\u1ed1 k\u00fd t\u1ef1 v\u01b0\u1ee3t qu\u00e1 02 s\u1ed1 sau d\u1ea5u th\u1eadp ph\u00e2n; tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n c\u00f3 s\u1ed1 k\u00fd t\u1ef1 v\u01b0\u1ee3t qu\u00e1 04 s\u1ed1 sau d\u1ea5u th\u1eadp ph\u00e2n; \u0111\u01a1n gi\u00e1 h\u00f3a \u0111\u01a1n c\u00f3 s\u1ed1 k\u00fd t\u1ef1 v\u01b0\u1ee3t qu\u00e1 06 s\u1ed1 sau d\u1ea5u th\u1eadp ph\u00e2n, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n l\u00e0m tr\u00f2n s\u1ed1 theo quy \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai b\u00e1o. S\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n v\u00e0 \u0111\u01a1n gi\u00e1 h\u00f3a \u0111\u01a1n th\u1ef1c t\u1ebf khai b\u00e1o t\u1ea1i ti\u00eau ch\u00ed \u201cM\u00f4 t\u1ea3 h\u00e0ng h\u00f3a\u201d.<\/span>
\n6. Khai tr\u01b0\u1edbc th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span>
\na) Ng\u01b0\u01a1\u0300i khai ha\u0309i quan ph\u1ea3i khai tr\u01b0\u1edbc c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Th\u00f4ng tin khai tr\u01b0\u1edbc c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef tr\u00ean H\u1ec7 th\u1ed1ng t\u1ed1i \u0111a l\u00e0 07 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00f3 s\u1eeda ch\u1eefa cu\u1ed1i c\u00f9ng;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn th\u00f4ng tin khai tr\u01b0\u1edbc, H\u1ec7 th\u1ed1ng s\u1ebd th\u00f4ng b\u00e1o s\u1ed1 t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn, H\u1ec7 th\u1ed1ng th\u00f4ng b\u00e1o c\u1ee5 th\u1ec3 l\u00fd do kh\u00f4ng ch\u1ea5p nh\u1eadn v\u00e0 n\u1ed9i dung y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u1ec3 ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung n\u1ed9i dung khai;<\/span>
\nd) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c th\u00f4ng tin \u0111\u00e3 khai tr\u01b0\u1edbc tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\n7. Sau khi khai tr\u01b0\u1edbc th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai ch\u00ednh th\u1ee9c t\u1edd khai h\u1ea3i quan. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng th\u00f4ng b\u00e1o ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan li\u00ean h\u1ec7 v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai v\u00e0 g\u1eedi k\u00e8m ch\u1ee9ng t\u1eeb ch\u1ee9ng minh doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ki\u1ec3m tra n\u1ed9i dung th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt khi s\u1eed d\u1ee5ng th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n8. Th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai h\u1ea3i quan<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, vi\u1ec7c n\u1ed9p t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi \u0111\u00e3 t\u1eadp k\u1ebft h\u00e0ng h\u00f3a t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m do ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng b\u00e1o v\u00e0 ch\u1eadm nh\u1ea5t 04 gi\u1edd tr\u01b0\u1edbc khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh; \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u g\u1eedi b\u1eb1ng d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 02 gi\u1edd tr\u01b0\u1edbc khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, vi\u1ec7c n\u1ed9p t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u ho\u1eb7c trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u1eadp c\u1ea3nh khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u l\u00e0 ng\u00e0y ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ebfn c\u1eeda kh\u1ea9u theo th\u00f4ng b\u00e1o c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp c\u1ea3nh theo ph\u01b0\u01a1ng th\u1ee9c th\u1ee7 c\u00f4ng, ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u l\u00e0 ng\u00e0y c\u01a1 quan h\u1ea3i quan \u0111\u00f3ng d\u1ea5u l\u00ean b\u1ea3n khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i c\u1ea3ng d\u1ee1 h\u00e0ng trong h\u1ed3 s\u01a1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u1eadp c\u1ea3nh (\u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft) ho\u1eb7c ng\u00e0y ghi tr\u00ean t\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qua c\u1eeda kh\u1ea9u ho\u1eb7c s\u1ed5 theo d\u00f5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (\u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9).<\/span><\/p>\n

\u0110i\u1ec1u 19. \u0110\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan<\/span><\/strong><\/p>\n

1. \u0110\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan <\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i t\u1eadp k\u1ebft h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t h\u00e0ng;<\/span>
\nb) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1edd khai t\u1ea1i tr\u1ee5 s\u1edf Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef h\u00e0ng h\u00f3a, c\u1ea3ng \u0111\u00edch ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn;<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c lo\u1ea1i h\u00ecnh m\u1ed9t s\u1ed1 lo\u1ea1i h\u00ecnh c\u1ee5 th\u1ec3 th\u00ec \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai th\u1ef1c hi\u1ec7n theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan<\/span>
\nTh\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. N\u1ed9i dung ki\u1ec3m tra bao g\u1ed3m:<\/span>
\na) \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na.1) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u 0%; <\/span>
\na.2) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng an, B\u1ed9 Qu\u1ed1c ph\u00f2ng x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho an ninh, qu\u1ed1c ph\u00f2ng, thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/span>
\na.3) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c B\u1ed9, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn l\u00e0 h\u00e0ng h\u00f3a ph\u00f2ng ch\u1ed1ng thi\u00ean tai, d\u1ecbch b\u1ec7nh, c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p; h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i.<\/span>
\nb) C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) T\u00ednh \u0111\u1ea7y \u0111\u1ee7, ph\u00f9 h\u1ee3p c\u1ee7a c\u00e1c th\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan;<\/span>
\nd) C\u00e1c th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd, ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\n3. C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u1ea3i quan \u0111\u01b0\u1ee3c H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng th\u00f4ng b\u00e1o, vi\u1ec7c x\u1eed l\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) Ch\u1ea5p nh\u1eadn th\u00f4ng tin khai T\u1edd khai h\u1ea3i quan v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan h\u00e0ng h\u00f3a. Th\u1ee7 t\u1ee5c th\u00f4ng quan ha\u0300ng hoa\u0301 theo quy \u0111i\u0323nh ta\u0323i \u0110i\u00ea\u0300u 34 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan tr\u00ean c\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan. <\/span>
\nT\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 vi\u1ec7c ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan v\u00e0 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng trong ki\u1ec3m tra h\u1ea3i quan.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 20. Khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung:<\/span>
\na) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan sau khi H\u1ec7 th\u1ed1ng ph\u00e2n lu\u1ed3ng t\u1edd khai nh\u01b0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 h\u1ea3i quan; <\/span>
\nb) Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh c\u00f3 sai s\u00f3t trong vi\u1ec7c khai h\u1ea3i quan th\u00ec \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan nh\u01b0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan, thanh tra;<\/span>
\nc) Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u00e1t hi\u1ec7n sai s\u00f3t trong vi\u1ec7c khai h\u1ea3i quan sau th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a nh\u01b0ng tr\u01b0\u1edbc khi th\u00f4ng quan th\u00ec th\u1ef1c hi\u1ec7n khai b\u1ed5 sung v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\n d) Qu\u00e1 th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan ho\u1eb7c sau khi c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan, thanh tra, ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf m\u1edbi ph\u00e1t hi\u1ec7n sai s\u00f3t trong vi\u1ec7c khai h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n khai b\u1ed5 sung v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\n\u0111) Ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan khi ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\nVi\u1ec7c khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m d kho\u1ea3n n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, c\u1ea5m nh\u1eadp kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u.<\/span>
\n2. N\u1ed9i dung khai b\u1ed5 sung bao g\u1ed3m:<\/span>
\na) Khai b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, tr\u1eeb c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean t\u1edd khai h\u1ea3i quan m\u00e0 H\u1ec7 th\u1ed1ng kh\u00f4ng h\u1ed7 tr\u1ee3 khai b\u1ed5 sung th\u00ec vi\u1ec7c khai b\u1ed5 sung th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m 4 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p khai t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai b\u1ed5 sung th\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan, tr\u1eeb c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Th\u1ee7 t\u1ee5c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan <\/span>
\na) Tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p khai b\u1ed5 sung t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u00ea\u0309m a, \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec ng\u01b0\u01a1\u0300i khai ha\u0309i quan khai b\u1ed5 sung tr\u00ean H\u1ec7 th\u1ed1ng v\u00e0 n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai b\u1ed5 sung qua H\u1ec7 th\u1ed1ng ho\u1eb7c b\u1eb1ng gi\u1ea5y (01 b\u1ea3n ch\u1ee5p).<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin H\u1ec7 th\u1ed1ng kh\u00f4ng h\u1ed7 tr\u1ee3 khai b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 4 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p 02 b\u1ea3n ch\u00ednh v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb khai b\u1ed5 sung theo m\u1eabu s\u1ed1 03\/KBS\/GSQL ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 01 b\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai b\u1ed5 sung.<\/span>
\nTrong qu\u00e1 tr\u00ecnh ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, n\u1ebfu c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra ph\u00e1t hi\u1ec7n n\u1ed9i dung khai h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan kh\u00f4ng ph\u00f9 h\u1ee3p, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\na.2) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u00ea\u0309m b, \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: <\/span>
\na.2.1) \u0110\u1ed1i v\u1edbi nh\u1eefng ch\u1ec9 ti\u00eau th\u00f4ng tin H\u1ec7 th\u1ed1ng h\u1ed7 tr\u1ee3 khai b\u1ed5 sung sau th\u00f4ng quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 5 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, ng\u01b0\u01a1\u0300i khai ha\u0309i quan khai n\u1ed9i dung th\u00f4ng tin khai b\u1ed5 sung tr\u00ean H\u1ec7 th\u1ed1ng v\u00e0 n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai b\u1ed5 sung qua H\u1ec7 th\u1ed1ng ho\u1eb7c b\u1eb1ng gi\u1ea5y (01 b\u1ea3n ch\u1ee5p);<\/span>
\na.2.2) \u0110\u1ed1i v\u1edbi nh\u1eefng ch\u1ec9 ti\u00eau th\u00f4ng tin kh\u00e1c, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb khai b\u1ed5 sung theo m\u1eabu s\u1ed1 03\/KBS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 01 b\u1ea3n ch\u1ee5p c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c khai b\u1ed5 sung.<\/span>
\na.3) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng quan n\u1ebfu thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y. N\u1ebfu thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n l\u00e0m thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a th\u00ec ph\u1ea3i h\u1ee7y t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 n\u00e0y; <\/span>
\na.4) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u, n\u1ebfu thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t, thay \u0111\u1ed5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a h\u00e3ng v\u1eadn chuy\u1ec3n (fax, th\u01b0 \u0111i\u1ec7n t\u1eed, \u2026) cho c\u01a1 quan h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u n\u01a1i t\u1eadp k\u1ebft h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a x\u1ebfp l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ec3 xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec n\u1ed9p cho c\u01a1 quan h\u1ea3i quan v\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i c\u1eeda kh\u1ea9u xu\u1ea5t. Trong th\u1eddi h\u1ea1n 03 ng\u00e0y sau khi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo m\u1eabu s\u1ed1 03\/KBS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c s\u1eeda \u0111\u1ed5i tr\u00ean H\u1ec7 th\u1ed1ng. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan nh\u01b0ng h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u, n\u1ebfu thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t nh\u01b0ng c\u00f9ng \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a m\u1ed9t C\u1ee5c H\u1ea3i quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t cho Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a. Trong th\u1eddi h\u1ea1n 03 ng\u00e0y sau khi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 ghi nh\u1eadn vi\u1ec7c s\u1eeda \u0111\u1ed5i tr\u00ean H\u1ec7 th\u1ed1ng. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan nh\u01b0ng h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u, n\u1ebfu thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i C\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m gi\u00e1m s\u00e1t v\u00e0 ghi nh\u1eadn vi\u1ec7c s\u1eeda \u0111\u1ed5i tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\na.5) Tr\u01b0\u1eddng h\u1ee3p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u ch\u01b0a c\u00f3 s\u1ed1 hi\u1ec7u container ho\u1eb7c s\u1ed1 hi\u1ec7u container c\u00f3 thay \u0111\u1ed5i so v\u1edbi khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p B\u1ea3n k\u00ea s\u1ed1 hi\u1ec7u container theo m\u1eabu s\u1ed1 31\/BKCT\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y cho c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t. C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadp s\u1ed1 container v\u00e0o H\u1ec7 th\u1ed1ng \u0111\u1ec3 in danh s\u00e1ch container.<\/span>
\n\u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u, khi \u0111\u01b0a h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t, n\u1ebfu c\u00f3 s\u1ef1 kh\u00f4ng ch\u00ednh x\u00e1c v\u1ec1 s\u1ed1 hi\u1ec7u container so v\u1edbi khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb giao nh\u1eadn h\u00e0ng cho c\u01a1 quan h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp. C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadp s\u1ed1 container v\u00e0o H\u1ec7 th\u1ed1ng \u0111\u1ec3 in danh s\u00e1ch container.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m khai b\u1ed5 sung trong th\u1eddi h\u1ea1n 03 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan; <\/span>
\na.6) Tr\u01b0\u1eddng h\u1ee3p khai t\u1edd khai h\u1ea3i quan gi\u1ea5y, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb khai b\u1ed5 sung theo m\u1eabu s\u1ed1 03\/KBS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y: 02 b\u1ea3n ch\u00ednh v\u00e0 n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c khai b\u1ed5 sung.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u01a1 quan h\u1ea3i quan:<\/span>
\nb.1) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai b\u1ed5 sung;<\/span>
\nb.2) Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ebfn ng\u01b0\u1eddi khai h\u1ea3i quan; <\/span>
\nb.3) L\u01b0u c\u00e1c ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p;<\/span>
\nb.4) Ra quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb.5) Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ed3 s\u01a1 khai b\u1ed5 sung trong th\u1eddi h\u1ea1n sau \u0111\u00e2y:<\/span>
\nb.5.1) Trong th\u1eddi h\u1ea1n 02 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c h\u1ed3 s\u01a1 (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111i\u0323nh ta\u0323i \u0111i\u00ea\u0309m a, \u0111i\u1ec3m b khoa\u0309n 1 \u0110i\u00ea\u0300u na\u0300y;<\/span>
\nb.5.2) Trong th\u1eddi h\u1ea1n 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn \u0111\u1ee7 th\u00f4ng tin ho\u1eb7c h\u1ed3 s\u01a1 (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111i\u0323nh ta\u0323i \u0111i\u00ea\u0309m c, \u0111i\u1ec3m d khoa\u0309n 1 \u0110i\u00ea\u0300u na\u0300y.<\/span>
\nb.6) C\u1eadp nh\u1eadt n\u1ed9i dung khai b\u1ed5 sung v\u00e0o H\u1ec7 th\u1ed1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan ch\u1ea5p thu\u1eadn khai b\u1ed5 sung c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin H\u1ec7 th\u1ed1ng kh\u00f4ng h\u1ed7 tr\u1ee3 khai b\u1ed5 sung;<\/span>
\nb.7) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a nh\u01b0ng qu\u00e1 th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\nb.7.1) \u0110\u1ed1i v\u1edbi n\u1ed9i dung y\u00eau c\u1ea7u khai b\u1ed5 sung c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u00f9 h\u1ee3p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.7.2 kho\u1ea3n n\u00e0y) th\u00ec c\u01a1 quan h\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan theo quy \u0111\u1ecbnh; <\/span>
\nb.7.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y, c\u01a1 quan h\u1ea3i quan th\u00f4ng quan theo khai b\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau khi h\u00e0ng h\u00f3a \u0111\u00e3 th\u00f4ng quan theo quy \u0111\u1ecbnh;<\/span>
\nb.7.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec tr\u1ea3 l\u1ea1i h\u1ed3 s\u01a1 cho ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o n\u00eau r\u00f5 l\u00fd do.<\/span>
\nb.8) Tr\u01b0\u1eddng h\u1ee3p khai t\u1edd khai h\u1ea3i quan gi\u1ea5y, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, c\u00f4ng ch\u1ee9c h\u1ea3i quan ph\u1ea3i ghi r\u00f5 ng\u00e0y, gi\u1edd ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai b\u1ed5 sung; ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 khai b\u1ed5 sung v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u00ean v\u0103n b\u1ea3n khai b\u1ed5 sung; tr\u1ea3 cho ng\u01b0\u1eddi khai h\u1ea3i quan 01 b\u1ea3n t\u1edd khai b\u1ed5 sung.<\/span><\/p>\n

\u0110i\u1ec1u 21. Khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba<\/span><\/strong><\/p>\n

1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n:<\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nb) Vi\u1ec7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi ng\u01b0\u1eddi khai h\u1ea3i quan ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u1edd khai h\u1ea3i quan m\u1edbi;<\/span>
\nc) H\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, khi chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u0169ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u01a1 quan c\u1ea5p gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed3ng \u00fd b\u1eb1ng v\u0103n b\u1ea3n;<\/span>
\nd) H\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/span>
\n2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na) N\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan g\u1ed3m:<\/span>
\na.1) T\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.2) Gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9, ng\u00e0nh cho ph\u00e9p thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p: 01 b\u1ea3n ch\u00ednh;<\/span>
\na.3) V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ph\u00eda n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng, thu\u00ea m\u01b0\u1ee3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nb) K\u00ea khai, n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi v\u00e0 ghi r\u00f5 s\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u0169, h\u00ecnh th\u1ee9c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ho\u1eb7c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0o \u00f4 \u201cPh\u1ea7n ghi ch\u00fa\u201d c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c \u00f4 \u201cGhi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng b\u1eb1ng h\u00ecnh th\u1ee9c t\u00e1i xu\u1ea5t ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai theo quy \u0111\u1ecbnh n\u00eau tr\u00ean, nh\u01b0ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng t\u1ef1 gi\u00e1c k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan, n\u1ebfu c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c ki\u1ec3m tra, ph\u00e1t hi\u1ec7n th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span>
\nTh\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u00e0 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi nh\u01b0 sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169: Sau khi s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p, c\u01a1 quan h\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai c\u0169;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169: C\u01a1 quan h\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi (th\u1ef1c hi\u1ec7n x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba). N\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 \u00edt h\u01a1n so v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1ed5 sung s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, n\u1ebfu th\u1eeba th\u00ec c\u01a1 quan h\u1ea3i quan s\u1ebd ho\u00e0n tr\u1ea3 theo \u0111\u00fang quy \u0111\u1ecbnh. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb ho\u1eb7c ho\u00e0n tr\u1ea3 th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nQuy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh thu\u1ebf th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 03\/Q\u0110\u0110C\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTh\u1eddi h\u1ea1n ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 49 Th\u00f4ng t\u01b0 n\u00e0y. Trong th\u1eddi gian c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd ho\u00e0n thu\u1ebf ki\u00eam b\u00f9 tr\u1eeb gi\u1eefa s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1edd khai h\u1ea3i quan c\u0169 v\u1edbi s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb t\u00ednh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 22. H\u1ee7y t\u1edd khai h\u1ea3i quan<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y t\u1edd khai:<\/span>
\na) Qu\u00e1 th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf nh\u01b0ng kh\u00f4ng c\u00f3 h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp ho\u1eb7c h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\nb) Qu\u00e1 th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra;<\/span>
\nc) Qu\u00e1 th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan ch\u01b0a xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra;<\/span>
\nd) C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y t\u1edd khai theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\nd.1) T\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c th\u00f4ng quan do H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan c\u00f3 s\u1ef1 c\u1ed1;<\/span>
\nd.2) Khai nhi\u1ec1u t\u1edd khai cho c\u00f9ng m\u1ed9t l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (khai tr\u00f9ng th\u00f4ng tin t\u1edd khai);<\/span>
\nd.3) T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 c\u00f3 h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng xu\u1ea5t kh\u1ea9u;<\/span>
\nd.4) T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, nh\u01b0ng th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a kh\u00f4ng nh\u1eadp kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0a qua khu v\u1ef1c gi\u00e1m s\u00e1t; <\/span>
\nd.5) Khai sai c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 3 Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ee7y t\u1edd khai<\/span>
\na) Tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\nKhi c\u00f3 y\u00eau c\u1ea7u h\u1ee7y t\u1edd khai th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan pha\u0309i co\u0301 v\u0103n ba\u0309n \u0111\u00ea\u0300 nghi\u0323 huy\u0309 theo m\u1eabu s\u1ed1 04\/HTK\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y g\u01b0\u0309i cho Chi cu\u0323c Ha\u0309i quan n\u01a1i \u0111\u0103ng ky\u0301 t\u01a1\u0300 khai v\u00e0 n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.3, d.4 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng xu\u1ea5t kh\u1ea9u, n\u1ebfu h\u1ee7y t\u1edd khai \u0111\u1ec3 \u0111\u01b0a tr\u1edf l\u1ea1i n\u1ed9i \u0111\u1ecba, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i cam k\u1ebft trong v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u1ec1 vi\u1ec7c ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho l\u00f4 h\u00e0ng thu\u1ed9c t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba ho\u1eb7c t\u1ea1i c\u01a1 quan h\u1ea3i quan v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung \u0111\u00e3 khai b\u00e1o. N\u1ebfu c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 ho\u00e0n thu\u1ebf th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u01a1 quan h\u1ea3i quan:<\/span>
\nb.1) \u0110\u1ed1i v\u1edbi t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed:<\/span>
\nb.1.1) Trong 08 (t\u00e1m) gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb h\u1ee7y c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra l\u00fd do, \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u00f4ng tin t\u1edd khai \u0111\u1ec1 ngh\u1ecb h\u1ee7y tr\u00ean H\u1ec7 th\u1ed1ng, \u0111\u1ec1 xu\u1ea5t Chi c\u1ee5c tr\u01b0\u1edfng ph\u00ea duy\u1ec7t v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y t\u1edd khai tr\u00ean H\u1ec7 th\u1ed1ng, thanh kho\u1ea3n ti\u1ec1n thu\u1ebf ph\u1ea3i thu c\u1ee7a t\u1edd khai \u0111\u01b0\u1ee3c h\u1ee7y (n\u1ebfu c\u00f3) v\u00e0 c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 ti\u00eau ch\u00ed ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p;<\/span>
\nb.1.2) Ch\u1eadm nh\u1ea5t 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u1edd khai quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 ng\u01b0\u1eddi ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb h\u1ee7y t\u1edd khai th\u00ec c\u01a1 quan h\u1ea3i quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra, x\u00e1c minh, n\u1ebfu kh\u00f4ng c\u00f3 h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp ho\u1eb7c h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y t\u1edd khai tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nb.1.3) Tr\u01b0\u1eddng h\u1ee3p h\u1ee7y t\u1edd khai quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t v\u00e0 h\u1ee7y t\u1edd khai tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nb.1.4) Tr\u01b0\u1eddng h\u1ee3p h\u1ee7y t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn th\u00f4ng tin qu\u1ea3n l\u00fd l\u01b0\u1ee3ng h\u00e0ng t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t tr\u00ean H\u1ec7 th\u1ed1ng sau khi h\u1ee7y t\u1edd khai h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng v\u00e0o H\u1ec7 th\u1ed1ng;<\/span>
\nb.1.5) Th\u00f4ng b\u00e1o cho C\u1ee5c Thu\u1ebf n\u1ed9i \u0111\u1ecba \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb trong n\u01b0\u1edbc ho\u1eb7c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u (n\u1ebfu Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00e1c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp kh\u1ea9u) \u0111\u1ec3 theo d\u00f5i, kh\u00f4ng x\u1eed l\u00fd ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u00e3 h\u1ee7y.<\/span>
\nb.2) \u0110\u1ed1i v\u1edbi t\u1edd khai h\u1ea3i quan gi\u1ea5y:<\/span>
\nb.2.1) Th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y t\u1edd khai h\u1ea3i quan: g\u1ea1ch ch\u00e9o b\u1eb1ng b\u00fat m\u1ef1c, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c l\u00ean t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c h\u1ee7y;<\/span>
\nb.2.2) L\u01b0u t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c h\u1ee7y theo th\u1ee9 t\u1ef1 s\u1ed1 \u0111\u0103ng k\u00fd t\u1edd khai.<\/span>
\n3. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai xem x\u00e9t quy\u1ebft \u0111\u1ecbnh vi\u1ec7c h\u1ee7y t\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u0111\u0103ng k\u00fd.<\/span><\/p>\n

\n

M\u1ee5c 3<\/span><\/strong><\/span>
\n Ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 h\u1ea3i quan, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a; \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, gi\u1ea3i ph\u00f3ng h\u00e0ng, th\u00f4ng quan h\u00e0ng h\u00f3a<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 23. Nguy\u00ean t\u1eafc ki\u1ec3m tra<\/span><\/strong><\/p>\n

1. C\u0103n c\u1ee9 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan c\u1ee7a H\u1ec7 th\u1ed1ng, quy\u1ebft \u0111\u1ecbnh c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, th\u00f4ng tin khai h\u1ea3i quan, th\u00f4ng tin ch\u1ec9 d\u1eabn r\u1ee7i ro tr\u00ean H\u1ec7 th\u1ed1ng, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng v\u1ec1 vi\u1ec7c n\u1ed9p, xu\u1ea5t tr\u00ecnh m\u1ed9t \u0111\u1ebfn to\u00e0n b\u1ed9 ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 h\u1ea3i quan, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, c\u00f4ng ch\u1ee9c ph\u1ea3i ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u00ean Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra, c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n.<\/span>
\n2. Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra h\u1ea3i quan, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan, ph\u00e1p lu\u1eadt thu\u1ebf, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra ph\u00f9 h\u1ee3p.<\/span>
\n3. Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra h\u1ea3i quan, n\u1ebfu ph\u1ea3i tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 chi ph\u00ed.<\/span><\/p>\n

\u0110i\u1ec1u 24. Ki\u1ec3m tra t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf<\/span><\/strong><\/p>\n

1. Ki\u1ec3m tra t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf khi ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\na) N\u1ed9i dung ki\u1ec3m tra: <\/span>
\nKi\u1ec3m tra n\u1ed9i dung khai v\u00e0 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf khai tr\u00ean t\u1edd khai h\u1ea3i quan v\u1edbi c\u00e1c th\u00f4ng tin ghi tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span>
\nb) X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf r\u00f5 r\u00e0ng, \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng c\u00f3 s\u1ef1 sai l\u1ec7ch v\u1ec1 t\u00ean h\u00e0ng v\u1edbi c\u00e1c th\u00f4ng tin ghi tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb trong b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn n\u1ed9i dung khai v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi khai h\u1ea3i quan khai kh\u00f4ng \u0111\u00fang t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf th\u00ec h\u01b0\u1edbng d\u1eabn v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00ec c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf, \u0111\u1ed3ng th\u1eddi, t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u, th\u00f4ng quan h\u00e0ng h\u00f3a sau khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh;<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u00f4ng tin khai b\u00e1o v\u1ec1 t\u00ean h\u00e0ng, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a ch\u01b0a ph\u00f9 h\u1ee3p v\u1edbi m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, ho\u1eb7c sai l\u1ec7ch gi\u1eefa c\u00e1c th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb thu\u1ed9c b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u00f4ng tin khai tr\u00ean t\u1edd khai h\u1ea3i quan nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf th\u00ec y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ed5 sung t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt ho\u1eb7c h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c b\u1ea3n ph\u00e2n t\u00edch th\u00e0nh ph\u1ea7n s\u1ea3n ph\u1ea9m.<\/span>
\nQua ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p b\u1ed5 sung, n\u1ebfu c\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi khai h\u1ea3i quan khai kh\u00f4ng \u0111\u00fang t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf th\u00ec h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c qua ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb, c\u01a1 quan h\u1ea3i quan ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n l\u1ea5y m\u1eabu ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, ph\u00e2n t\u00edch \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c b\u00e1o c\u00e1o Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. Ki\u1ec3m tra t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf khi ki\u1ec3m tra th\u1ef1c t\u1ebf<\/span>
\na) N\u1ed9i dung ki\u1ec3m tra: <\/span>
\nKi\u1ec3m tra n\u1ed9i dung khai v\u00e0 ki\u1ec3m tra t\u00ednh ch\u00ednh x\u00e1c v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\nKhi ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, c\u00f4ng ch\u1ee9c h\u1ea3i quan ph\u1ea3i x\u00e1c \u0111\u1ecbnh t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo c\u00e1c ti\u00eau ch\u00ed n\u00eau trong Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam, Bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb) X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh kh\u00f4ng c\u00f3 s\u1ef1 sai l\u1ec7ch v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a khai tr\u00ean t\u1edd khai h\u1ea3i quan so v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; kh\u00f4ng c\u00f3 s\u1ef1 sai l\u1ec7ch v\u1ec1 m\u1ee9c thu\u1ebf v\u1edbi c\u00e1c Bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra, c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn n\u1ed9i dung khai v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi khai h\u1ea3i quan khai kh\u00f4ng \u0111\u00fang t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf th\u00ec h\u01b0\u1edbng d\u1eabn v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00ec c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh l\u1ea1i m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf, \u0111\u1ed3ng th\u1eddi, t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m gi\u1eefa n\u1ed9i dung khai h\u1ea3i quan v\u00e0 th\u1ef1c t\u1ebf ki\u1ec3m tra \u0111\u1ec3 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u, th\u00f4ng quan h\u00e0ng h\u00f3a sau khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh;<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo c\u00e1c ti\u00eau ch\u00ed trong Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam, Bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u00f9ng ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ea5y m\u1eabu \u0111\u1ec3 th\u1ef1c hi\u1ec7n ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, ph\u00e2n t\u00edch \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. <\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a th\u00ec c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh c\u1ee7a l\u00f4 h\u00e0ng n\u00e0y \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan cho c\u00e1c l\u00f4 h\u00e0ng ti\u1ebfp theo c\u1ee7a ch\u00ednh ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 c\u00f9ng t\u00ean h\u00e0ng, xu\u1ea5t x\u1ee9, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a khai b\u00e1o, nh\u1eadp kh\u1ea9u t\u1eeb c\u00f9ng m\u1ed9t nh\u00e0 s\u1ea3n xu\u1ea5t (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

\u0110i\u1ec1u 25. Ki\u1ec3m tra tr\u1ecb gi\u00e1 h\u1ea3i quan<\/span><\/strong><\/p>\n

1. Ki\u1ec3m tra tr\u1ecb gi\u00e1 h\u1ea3i quan: C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u1ecb gi\u00e1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan khai tr\u00ean t\u1edd khai h\u1ea3i quan (sau \u0111\u00e2y g\u1ecdi l\u00e0 tr\u1ecb gi\u00e1 khai b\u00e1o) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 nghi v\u1ea5n v\u1ec1 tr\u1ecb gi\u00e1 khai b\u00e1o nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf:<\/span>
\na) H\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u1ea9u, nh\u00e2\u0323p kh\u00e2\u0309u c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na.1) Ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng k\u00ea khai ho\u1eb7c k\u00ea khai kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ee7 c\u00e1c ch\u1ec9 ti\u00eau li\u00ean quan \u0111\u1ebfn tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c t\u1edd khai tr\u1ecb gi\u00e1 (n\u1ebfu c\u00f3);<\/span>
\na.2) C\u00e1c n\u1ed9i dung v\u1ec1 tr\u1ecb gi\u00e1, \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng tr\u00ean h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c n\u1ed9i dung t\u01b0\u01a1ng \u1ee9ng (n\u1ebfu c\u00f3) tr\u00ean 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nb) H\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u1ea9u, nh\u00e2\u0323p kh\u00e2\u0309u c\u00f3 nghi v\u1ea5n v\u1ec1 tr\u1ecb gi\u00e1 khai b\u00e1o nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf l\u00e0 tr\u01b0\u1eddng h\u1ee3p tr\u1ecb gi\u00e1 khai b\u00e1o th\u1ea5p h\u01a1n th\u00f4ng tin r\u1ee7i ro v\u1ec1 tr\u1ecb gi\u00e1 t\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u gi\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n2. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra: <\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o: C\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\na.1) N\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ed3ng \u00fd v\u1edbi c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n khai b\u1ed5 sung trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh.<\/span>
\nVi\u1ec7c khai b\u1ed5 sung th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.2) N\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng khai b\u1ed5 sung th\u00ec c\u01a1 quan h\u1ea3i quan th\u00f4ng quan theo tr\u1ecb gi\u00e1 khai b\u00e1o v\u00e0 chuy\u1ec3n c\u00e1c c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nghi v\u1ea5n v\u1ec1 tr\u1ecb gi\u00e1 khai b\u00e1o nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o nghi v\u1ea5n th\u00f4ng qua H\u1ec7 th\u1ed1ng ho\u1eb7c theo m\u1eabu s\u1ed1 02A\/TBNVTG\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, \u0111\u1ed3ng th\u1eddi y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ed5 sung c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 khai b\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (01 b\u1ea3n ch\u1ee5p):<\/span>
\nb.1) Trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ed5 sung ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u v\u00e0 \u0111\u1ec1 ngh\u1ecb tham v\u1ea5n (n\u00eau r\u00f5 th\u1eddi gian tham v\u1ea5n), c\u01a1 quan h\u1ea3i quan gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 n\u00e0y, t\u1ed5 ch\u1ee9c tham v\u1ea5n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb.2) Qu\u00e1 th\u1eddi gian 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng n\u1ed9p b\u1ed5 sung h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb theo y\u00eau c\u1ea7u ho\u1eb7c kh\u00f4ng \u0111\u1ec1 ngh\u1ecb tham v\u1ea5n, c\u01a1 quan h\u1ea3i quan th\u00f4ng quan theo tr\u1ecb gi\u00e1 khai b\u00e1o, chuy\u1ec3n c\u00e1c nghi v\u1ea5n \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan theo quy \u0111\u1ecbnh. <\/span>
\n3. Tham v\u00e2\u0301n<\/span>
\na) Th\u1ea9m quy\u1ec1n tham v\u1ea5n:<\/span>
\na.1) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c tham v\u1ea5n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m to\u00e0n di\u1ec7n v\u1ec1 hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c tham v\u1ea5n t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span>
\na.2) C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf, \u0111\u1eb7c \u0111i\u1ec3m \u0111\u1ecba b\u00e0n, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan c\u00f3 th\u1ec3 ph\u00e2n c\u1ea5p cho Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c tham v\u1ea5n \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng thu\u1ed9c di\u1ec7n ph\u1ea3i tham v\u1ea5n. <\/span>
\nb) Tham v\u1ea5n m\u1ed9t l\u1ea7n:<\/span>
\nb.1) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u tham v\u1ea5n m\u1ed9t l\u1ea7n n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\nb.1.1) H\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u1ea9u, nh\u1eadp kh\u1ea9u cu\u0300ng h\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n, \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u theo nhi\u00ea\u0300u chuy\u00ea\u0301n kha\u0301c nhau;<\/span>
\nb.1.2) Th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng thay \u0111\u1ed5i;<\/span>
\nb.1.3) Ng\u01b0\u01a1\u0300i khai ha\u0309i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u00ea\u0300 nghi\u0323 tham v\u00e2\u0301n m\u00f4\u0323t l\u00e2\u0300n, trong \u0111\u00f3 n\u00eau r\u00f5 cam k\u1ebft s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 tham v\u1ea5n cho c\u00e1c l\u1ea7n xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u ti\u1ebfp theo.<\/span>
\nb.2) K\u1ebft qu\u1ea3 tham v\u1ea5n m\u1ed9t l\u1ea7n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho c\u00e1c l\u1ea7n xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u ti\u1ebfp theo n\u1ebfu tr\u1ecb gi\u00e1 h\u1ea3i quan sau khi tham v\u1ea5n ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin, d\u1eef li\u1ec7u \u0111\u1ec3 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan h\u00e0ng h\u00f3a \u0111ang x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n: <\/span>
\nc.1) C\u01a1 quan h\u1ea3i quan: <\/span>
\nc.1.1) T\u1ed5 ch\u1ee9c tham v\u1ea5n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ki\u1ec3m tra h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ec3 l\u00e0m r\u00f5 c\u00e1c d\u1ea5u hi\u1ec7u nghi v\u1ea5n tr\u1ecb gi\u00e1 khai b\u00e1o;<\/span>
\nc.1.2) L\u1eadp bi\u00ean b\u1ea3n tham v\u1ea5n, trong \u0111\u00f3, ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c c\u00e1c n\u1ed9i dung h\u1ecfi \u0111\u00e1p trong qu\u00e1 tr\u00ecnh tham v\u1ea5n; c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 n\u1ed9p b\u1ed5 sung; l\u00e0m r\u00f5 ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 hay kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi c\u01a1 s\u1edf b\u00e1c b\u1ecf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o; k\u1ebft th\u00fac tham v\u1ea5n ph\u1ea3i ghi r\u00f5 k\u1ebft lu\u1eadn v\u00e0o bi\u00ean b\u1ea3n tham v\u1ea5n theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u201ckh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o\u201d, ho\u1eb7c \u201c\u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o\u201d (n\u00eau r\u00f5 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o), ho\u1eb7c \u201c\u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o nh\u01b0ng ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn\u201d (n\u00eau r\u00f5 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o).<\/span>
\nc.2) Ng\u01b0\u1eddi khai h\u1ea3i quan: N\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 khai b\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, c\u01b0\u0309 \u0111a\u0323i di\u00ea\u0323n co\u0301 th\u00e2\u0309m quy\u00ea\u0300n quy\u00ea\u0301t \u0111i\u0323nh ca\u0301c n\u00f4\u0323i dung li\u00ean quan \u0111\u00ea\u0301n vi\u00ea\u0323c xa\u0301c \u0111i\u0323nh tri\u0323 gia\u0301 ti\u0301nh thu\u00ea\u0301 ho\u0103\u0323c ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c u\u0309y quy\u00ea\u0300n toa\u0300n b\u00f4\u0323 tham gia tham v\u00e2\u0301n \u0111u\u0301ng th\u01a1\u0300i gian \u0111\u1ec1 ngh\u1ecb tham v\u1ea5n;<\/span>
\nc.3) C\u00e1c b\u00ean tham gia tham v\u1ea5n ph\u1ea3i c\u00f9ng k\u00fd v\u00e0o bi\u00ean b\u1ea3n tham v\u1ea5n. <\/span>
\nd) H\u00ecnh th\u1ee9c tham v\u1ea5n: Tham v\u1ea5n tr\u1ef1c ti\u1ebfp;<\/span>
\n\u0111) Th\u1eddi gian hoa\u0300n tha\u0300nh tham v\u1ea5n: T\u1ed1i \u0111a l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai;<\/span>
\ne) Th\u1eddi gian th\u1ef1c hi\u1ec7n tham v\u1ea5n: T\u1ed1i \u0111a 05 ng\u00e0y l\u00e0m vi\u1ec7c;<\/span>
\ng) X\u1eed l\u00fd k\u1ebft qu\u1ea3 tham v\u1ea5n<\/span>
\nC\u0103n c\u1ee9 bi\u00ean b\u1ea3n tham v\u1ea5n, c\u00e1c ch\u1ee9ng t\u1eeb t\u00e0i li\u1ec7u do ng\u01b0\u1eddi khai h\u1ea3i quan b\u1ed5 sung, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\ng.1) Y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac tham v\u1ea5n nh\u01b0ng kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ed3ng \u00fd v\u1edbi c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o thu\u00f4\u0323c m\u00f4\u0323t trong ca\u0301c tr\u01b0\u01a1\u0300ng h\u01a1\u0323p sau \u0111\u00e2y: <\/span>
\ng.1.1) M\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\ng.1.2) Ng\u01b0\u1eddi khai h\u1ea3i quan \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1, \u0111i\u1ec1u ki\u1ec7n, n\u1ed9i dung ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span>
\ng.2) Th\u00f4ng quan theo tr\u1ecb gi\u00e1 khai b\u00e1o v\u00e0 chuy\u1ec3n c\u00e1c c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan theo quy \u0111\u1ecbnh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\ng.2.1) Qu\u00e1 th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac tham v\u1ea5n ho\u1eb7c qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.1 kho\u1ea3n n\u00e0y; <\/span>
\ng.2.2) Ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\ng.3) Th\u00f4ng quan theo tr\u1ecb gi\u00e1 khai b\u00e1o \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o.<\/span><\/p>\n

\u0110i\u1ec1u 26. Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span>
\nXu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1.<\/span>
\nKhi c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin c\u1ea3nh b\u00e1o v\u1ec1 chuy\u1ec3n t\u1ea3i b\u1ea5t h\u1ee3p ph\u00e1p, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p ch\u1ee9ng t\u1eeb ch\u1ee9ng minh xu\u1ea5t x\u1ee9 h\u00e0ng xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng xu\u1ea5t tr\u00ecnh th\u00ec ti\u1ebfn h\u00e0nh x\u00e1c minh t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. Trong khi ch\u1edd k\u1ebft qu\u1ea3 ki\u1ec3m tra, x\u00e1c minh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/span>
\na) Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u cho c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan ho\u1eb7c trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 t\u1ea1i th\u1eddi \u0111i\u1ec3m khai h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan khai theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i t\u1ed1i hu\u1ec7 qu\u1ed1c (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 thu\u1ebf su\u1ea5t MFN) ho\u1eb7c th\u00f4ng th\u01b0\u1eddng. Khi n\u1ed9p b\u1ed5 sung ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh, ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung theo m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t t\u01b0\u01a1ng \u1ee9ng, \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch \u0111\u00e3 n\u1ed9p; tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n mi\u1ec5n ki\u1ec3m tra h\u1ed3 s\u01a1 khi khai h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p b\u1ed5 sung b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y khi n\u1ed9p b\u1ed5 sung ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9;<\/span>
\nb) Khi ki\u1ec3m tra xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1, c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, h\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1, nh\u1eefng th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng ho\u00e1 v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 19\/2006\/N\u0110-CP ng\u00e0y 20\/02\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7, Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n quy t\u1eafc xu\u1ea5t x\u1ee9 \u01b0u \u0111\u00e3i v\u00e0 kh\u00f4ng \u01b0u \u0111\u00e3i c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan;<\/span>
\nc) C\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 kh\u00e1c bi\u1ec7t nh\u1ecf, kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 v\u00e0 b\u1ea3n ch\u1ea5t xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span>
\nc.1) L\u1ed7i ch\u00ednh t\u1ea3 ho\u1eb7c \u0111\u00e1nh m\u00e1y; <\/span>
\nc.2) Kh\u00e1c bi\u1ec7t trong c\u00e1ch \u0111\u00e1nh d\u1ea5u t\u1ea1i c\u00e1c \u00f4 tr\u00ean C\/O: \u0111\u00e1nh d\u1ea5u b\u1eb1ng m\u00e1y ho\u1eb7c b\u1eb1ng tay, \u0111\u00e1nh d\u1ea5u b\u1eb1ng \u201cx\u201d hay \u201c\u221a\u201d, nh\u1ea7m l\u1eabn trong vi\u1ec7c \u0111\u00e1nh d\u1ea5u;<\/span>
\nc.3) Kh\u00e1c bi\u1ec7t nh\u1ecf gi\u1eefa ch\u1eef k\u00fd tr\u00ean C\/O v\u00e0 ch\u1eef k\u00fd m\u1eabu;<\/span>
\nc.4) Kh\u00e1c bi\u1ec7t v\u1ec1 \u0111\u01a1n v\u1ecb \u0111o l\u01b0\u1eddng tr\u00ean C\/O v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c (h\u00f3a \u0111\u01a1n, v\u1eadn t\u1ea3i \u0111\u01a1n,\u2026); <\/span>
\nc.5) S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa kh\u1ed5 gi\u1ea5y c\u1ee7a C\/O n\u1ed9p cho c\u01a1 quan h\u1ea3i quan v\u1edbi m\u1eabu C\/O theo quy \u0111\u1ecbnh;<\/span>
\nc.6) S\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u00e0u m\u1ef1c (\u0111en ho\u1eb7c xanh) c\u1ee7a c\u00e1c n\u1ed9i dung khai b\u00e1o tr\u00ean C\/O;<\/span>
\nc.7) S\u1ef1 kh\u00e1c bi\u1ec7t nh\u1ecf trong m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 v\u00e0 ch\u1ee9ng t\u1eeb kh\u00e1c;<\/span>
\nc.8) S\u1ef1 kh\u00e1c bi\u1ec7t m\u00e3 s\u1ed1 tr\u00ean C\/O v\u1edbi m\u00e3 s\u1ed1 tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng l\u00e0m thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 c\u1ea5p cho c\u1ea3 l\u00f4 h\u00e0ng nh\u01b0ng ch\u1ec9 nh\u1eadp kh\u1ea9u m\u1ed9t ph\u1ea7n c\u1ee7a l\u00f4 h\u00e0ng th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 \u0111\u00f3 \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng ho\u00e1 th\u1ef1c nh\u1eadp;<\/span>
\n\u0111) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecdng l\u01b0\u1ee3ng th\u1ef1c t\u1ebf h\u00e0ng nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecdng l\u01b0\u1ee3ng h\u00e0ng ghi tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 th\u00ec l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u01b0\u1ee3t qu\u00e1 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i theo c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\ne) Ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ef1 \u00fd s\u1eeda ch\u1eefa c\u00e1c n\u1ed9i dung tr\u00ean C\/O, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c s\u1eeda ch\u1eefa do ch\u00ednh c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\ng) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9i dung th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra xu\u1ea5t x\u1ee9 h\u00e0ng nh\u1eadp kh\u1ea9u ho\u1eb7c ch\u1eef k\u00fd, d\u1ea5u tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1eabu ch\u1eef k\u00fd, m\u1eabu d\u1ea5u l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y, c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan gi\u1ea3i tr\u00ecnh, cung c\u1ea5p th\u00eam t\u00e0i li\u1ec7u \u0111\u1ec3 ch\u1ee9ng minh xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1. N\u1ebfu n\u1ed9i dung gi\u1ea3i tr\u00ecnh v\u00e0 t\u00e0i li\u1ec7u cung c\u1ea5p ph\u00f9 h\u1ee3p th\u00ec ch\u1ea5p nh\u1eadn ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec \u0111\u00ecnh ch\u1ec9 vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u00e0 t\u00ednh thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t MFN ho\u1eb7c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng. <\/span>
\nKhi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, n\u1ebfu c\u00f3 nghi v\u1ea5n v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 t\u1eeb ch\u1ed1i th\u00ec c\u01a1 quan h\u1ea3i quan t\u1ea1m t\u00ednh thu\u1ebf theo m\u1ee9c thu\u1ebf su\u1ea5t MFN ho\u1eb7c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng v\u00e0 ti\u1ebfn h\u00e0nh x\u00e1c minh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. <\/span>
\nTrong qu\u00e1 tr\u00ecnh ki\u1ec3m tra sau th\u00f4ng quan, thanh tra, n\u1ebfu c\u00f3 nghi v\u1ea5n v\u1ec1 t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 t\u1eeb ch\u1ed1i th\u00ec c\u01a1 quan h\u1ea3i quan ti\u1ebfn h\u00e0nh x\u00e1c minh v\u00e0 c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 x\u00e1c minh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/span>
\n3. X\u00e1c minh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/span>
\na) T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ho\u1eb7c t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\nb) Th\u1eddi h\u1ea1n x\u00e1c minh<\/span>
\nVi\u1ec7c x\u00e1c minh ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh trong th\u1eddi gian s\u1edbm nh\u1ea5t nh\u01b0ng kh\u00f4ng qu\u00e1 150 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan ho\u1eb7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh \u0111\u1ed1i v\u1edbi c\u00e1c nghi v\u1ea5n ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra sau th\u00f4ng quan, thanh tra, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi h\u1ea1n x\u00e1c minh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1eddi k\u1ebft qu\u1ea3 x\u00e1c minh qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean, c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u00e1c minh \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n n\u00e0y;<\/span>
\nc) Th\u1ee7 t\u1ee5c x\u00e1c minh<\/span>
\nTh\u1ee7 t\u1ee5c x\u00e1c minh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u1ec1 th\u1ef1c hi\u1ec7n quy t\u1eafc xu\u1ea5t x\u1ee9 trong c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean:<\/span>
\nc.1) C\u01a1 quan h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n (c\u00f4ng h\u00e0m, th\u01b0 \u0111i\u1ec7n t\u1eed, fax,\u2026) g\u1eedi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a; <\/span>
\nc.2) Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, c\u01a1 quan h\u1ea3i quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra, x\u00e1c minh t\u1ea1i n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a. <\/span>
\nd) X\u1eed l\u00fd k\u1ebft qu\u1ea3 x\u00e1c minh<\/span>
\nd.1) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u x\u00e1c minh c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 kh\u1eb3ng \u0111\u1ecbnh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a:<\/span>
\nd.1.1) Trong th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 x\u00e1c minh, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t. Vi\u1ec7c khai b\u1ed5 sung th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 kh\u00f4ng b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan;<\/span>
\nd.1.2) C\u01a1 quan h\u1ea3i quan ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu\u1ebf t\u1ea1m thu theo m\u1ee9c thu\u1ebf su\u1ea5t MFN ho\u1eb7c thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf t\u00ednh theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/span>
\nd.2) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 x\u00e1c minh kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u x\u00e1c minh c\u1ee7a c\u01a1 quan h\u1ea3i quan ho\u1eb7c k\u1ebft qu\u1ea3 x\u00e1c minh cho th\u1ea5y ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 kh\u00f4ng h\u1ee3p l\u1ec7, c\u01a1 quan h\u1ea3i quan \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf MFN ho\u1eb7c th\u00f4ng th\u01b0\u1eddng v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 27. Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf, ki\u1ec3m tra vi\u1ec7c \u00e1p d\u1ee5ng v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc<\/span><\/strong><\/p>\n

1. Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n2. Ki\u1ec3m tra c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan khai h\u00e0ng ho\u00e1 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span>
\n3. Ki\u1ec3m tra c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan khai h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf.<\/span>
\n4. Ki\u1ec3m tra c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, vi\u1ec7c t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 3 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin tr\u00ean th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc v\u1edbi h\u1ed3 s\u01a1 v\u00e0 th\u1ef1c t\u1ebf l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a; n\u1ebfu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u00fang v\u1edbi th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc th\u00ec ti\u1ebfn h\u00e0nh ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan ra v\u0103n b\u1ea3n h\u1ee7y b\u1ecf gi\u00e1 tr\u1ecb th\u1ef1c hi\u1ec7n c\u1ee7a th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP. <\/span><\/p>\n

\u0110i\u1ec1u 28. Ki\u1ec3m tra gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh<\/span><\/strong><\/p>\n

1. C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1ec1 gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; k\u1ebft qu\u1ea3 ki\u1ec3m tra ho\u1eb7c th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra chuy\u00ean ng\u00e0nh do c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh g\u1eedi \u0111\u1ebfn ho\u1eb7c do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p tr\u1ef1c ti\u1ebfp cho c\u01a1 quan h\u1ea3i quan v\u1edbi th\u00f4ng tin khai tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\na) N\u1ebfu th\u00f4ng tin khai b\u00e1o ph\u00f9 h\u1ee3p th\u00ec ch\u1ea5p nh\u1eadn th\u00f4ng tin khai b\u00e1o;<\/span>
\nb) N\u1ebfu th\u00f4ng tin khai b\u00e1o kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ch\u01b0a c\u00f3 k\u1ebft qu\u1ea3 ki\u1ec3m tra ho\u1eb7c th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra chuy\u00ean ng\u00e0nh, khi nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh g\u1eedi \u0111\u1ebfn, trong th\u1eddi h\u1ea1n 02 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m tra, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra v\u00e0 b\u1ed5 sung th\u00f4ng tin k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh v\u00e0o H\u1ec7 th\u1ed1ng ho\u1eb7c ghi s\u1ed1 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a. <\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea5y ph\u00e9p s\u1eed d\u1ee5ng cho nhi\u1ec1u l\u1ea7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u l\u1eadp Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i theo m\u1eabu s\u1ed1 05\/TDTL\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1eeb l\u00f9i \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p s\u1ed1 t\u1edd khai v\u00e0 giao cho ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan cho c\u00e1c l\u1ea7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ti\u1ebfp theo. Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan theo d\u00f5i, tr\u1eeb l\u00f9i tr\u00ean phi\u1ebfu v\u00e0 x\u00e1c nh\u1eadn khi ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u1ebft s\u1ed1 h\u00e0ng tr\u00ean gi\u1ea5y ph\u00e9p.<\/span><\/p>\n

\u0110i\u1ec1u 29. Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a<\/span><\/strong><\/p>\n

1. Ki\u1ec3m tra h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong qu\u00e1 tr\u00ecnh x\u1ebfp, d\u1ee1 t\u1eeb ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u1eadp c\u1ea3nh xu\u1ed1ng kho, b\u00e3i, c\u1ea3ng, khu v\u1ef1c c\u1eeda kh\u1ea9u nh\u1eadp v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sau \u0111\u00e3 th\u00f4ng quan \u0111\u01b0\u1ee3c t\u1eadp k\u1ebft t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m trong khu v\u1ef1c c\u1eeda kh\u1ea9u xu\u1ea5t:<\/span>
\na) Vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng m\u00e1y soi ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 34 Lu\u1eadt H\u1ea3i quan th\u00ec Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf v\u1edbi s\u1ef1 ch\u1ee9ng ki\u1ebfn c\u1ee7a \u0111\u1ea1i di\u1ec7n c\u01a1 quan C\u1ea3ng v\u1ee5 t\u1ea1i c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf ho\u1eb7c B\u1ed9 \u0111\u1ed9i Bi\u00ean ph\u00f2ng;<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u:<\/span>
\nb.1) Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng danh s\u00e1ch l\u00f4 h\u00e0ng ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m tra;<\/span>
\nb.2) Ti\u1ebfn h\u00e0nh ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span>
\nb.3) Chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng:<\/span>
\nc.1) Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft \u0111\u1ec3 \u0111\u01b0a h\u00e0ng h\u00f3a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan; <\/span>
\nc.2) T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i trong vi\u1ec7c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn khu v\u1ef1c ki\u1ec3m tra theo y\u00eau c\u1ea7u c\u01a1 quan h\u1ea3i quan;<\/span>
\nc.3) Doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i b\u1ed1 tr\u00ed khu v\u1ef1c l\u01b0u gi\u1eef ri\u00eang ho\u1eb7c s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd c\u1ea3ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1ecb tr\u00ed h\u00e0ng h\u00f3a c\u1ea7n ki\u1ec3m tra th\u1ef1c t\u1ebf trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\nd) X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong qu\u00e1 tr\u00ecnh x\u1ebfp, d\u1ee1 t\u1eeb ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u1eadp c\u1ea3nh xu\u1ed1ng kho, b\u00e3i, c\u1ea3ng, khu v\u1ef1c c\u1eeda kh\u1ea9u nh\u1eadp:<\/span>
\nd.1) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra kh\u00f4ng ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a qua m\u00e1y soi c\u1eadp nh\u1eadt th\u00f4ng tin k\u1ebft qu\u1ea3 ki\u1ec3m tra qua m\u00e1y soi tr\u00ean H\u1ec7 th\u1ed1ng. <\/span>
\nChi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m tra qua m\u00e1y soi tr\u00ean \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\nd.2) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a qua m\u00e1y soi c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u00ean H\u1ec7 th\u1ed1ng; ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p kinh doanh, kho, b\u00e3i, c\u1ea3ng b\u1ed1 tr\u00ed \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef ri\u00eang \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng; ph\u1ed1i h\u1ee3p v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u00e0ng h\u00f3a khi ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n\u0111) X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 th\u00f4ng quan \u0111\u01b0\u1ee3c t\u1eadp k\u1ebft t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m trong khu v\u1ef1c c\u1eeda kh\u1ea9u xu\u1ea5t<\/span>
\n\u0111.1) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra kh\u00f4ng ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u c\u1eadp nh\u1eadt th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng v\u00e0 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh; <\/span>
\n\u0111.2) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p kinh doanh, kho, b\u00e3i, c\u1ea3ng b\u1ed1 tr\u00ed \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef ri\u00eang \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng, c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u00ean H\u1ec7 th\u1ed1ng; th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi khai h\u1ea3i quan m\u1edf h\u00e0ng h\u00f3a \u0111\u1ec3 ki\u1ec3m tra tr\u1ef1c ti\u1ebfp v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\nT\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd t\u1ea1i t\u1eebng khu v\u1ef1c kho, b\u00e3i, c\u1ea3ng, c\u1eeda kh\u1ea9u v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf v\u1ec1 trang b\u1ecb m\u00e1y soi ho\u1eb7c c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt kh\u00e1c \u0111\u1ec3 t\u1ed5 ch\u1ee9c tri\u1ec3n khai vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong qu\u00e1 tr\u00ecnh x\u1ebfp, d\u1ee1 t\u1eeb ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i nh\u1eadp c\u1ea3nh xu\u1ed1ng kho, b\u00e3i, c\u1ea3ng, khu v\u1ef1c c\u1eeda kh\u1ea9u nh\u1eadp v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sau \u0111\u00e3 th\u00f4ng quan \u0111\u01b0\u1ee3c t\u1eadp k\u1ebft t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m trong khu v\u1ef1c c\u1eeda kh\u1ea9u xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb v\u00e0 \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf t\u1ea1i t\u1eebng khu v\u1ef1c kho, b\u00e3i, c\u1ea3ng, c\u1eeda kh\u1ea9u.<\/span>
\n2. Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi nh\u1eefng l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u:<\/span>
\na) \u0110\u1ed1i v\u1edbi nh\u1eefng l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u00e3 ti\u1ebfn h\u00e0nh ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m tra qua m\u00e1y soi \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p khi ki\u1ec3m tra qua m\u00e1y soi ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c m\u1edf ki\u1ec3m tra tr\u1ef1c ti\u1ebfp h\u00e0ng h\u00f3a;<\/span>
\nb) \u0110\u1ed1i v\u1edbi nh\u1eefng l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a nh\u01b0ng ch\u01b0a ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span>
\nb.1) \u0110\u1ed1i v\u1edbi c\u00e1c Chi c\u1ee5c H\u1ea3i quan \u0111\u01b0\u1ee3c trang b\u1ecb m\u00e1y soi container, vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua m\u00e1y soi container, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p m\u00e1y soi container g\u1eb7p s\u1ef1 c\u1ed1, h\u00e0ng h\u00f3a kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ki\u1ec3m tra qua m\u00e1y soi, h\u00e0ng h\u00f3a b\u1eaft bu\u1ed9c ph\u1ea3i ki\u1ec3m tra tr\u1ef1c ti\u1ebfp b\u1edfi c\u00f4ng ch\u1ee9c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf v\u01b0\u1ee3t qu\u00e1 c\u00f4ng su\u1ea5t c\u1ee7a m\u00e1y soi container ho\u1eb7c n\u0103ng l\u1ef1c x\u1ebfp d\u1ee1 c\u1ee7a doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i n\u01a1i l\u1eafp \u0111\u1eb7t m\u00e1y soi.<\/span>
\nC\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 h\u00ecnh \u1ea3nh ki\u1ec3m tra qua m\u00e1y soi, th\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra \u0111\u1ec3 ph\u00e2n t\u00edch, \u0111\u00e1nh gi\u00e1 v\u00e0 k\u1ebft lu\u1eadn v\u1ec1 h\u00ecnh \u1ea3nh ki\u1ec3m tra qua m\u00e1y soi. To\u00e0n b\u1ed9 d\u1eef li\u1ec7u h\u00ecnh \u1ea3nh ki\u1ec3m tra \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong H\u1ec7 th\u1ed1ng m\u00e1y soi theo quy \u0111\u1ecbnh; h\u00ecnh \u1ea3nh ki\u1ec3m tra qua m\u00e1y soi \u0111\u01b0\u1ee3c in t\u1eeb H\u1ec7 th\u1ed1ng v\u00e0 l\u01b0u k\u00e8m h\u1ed3 s\u01a1 h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan gi\u1ea5y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra qua m\u00e1y soi cho th\u1ea5y c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng \u0111\u00fang n\u1ed9i dung khai h\u1ea3i quan c\u1ea7n ph\u1ea3i ki\u1ec3m tra tr\u1ef1c ti\u1ebfp b\u1edfi c\u00f4ng ch\u1ee9c h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra qua m\u00e1y soi b\u00e1o c\u00e1o, \u0111\u1ec1 ngh\u1ecb ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/span>
\nb.2) \u0110\u1ed1i v\u1edbi Chi c\u1ee5c H\u1ea3i quan ch\u01b0a \u0111\u01b0\u1ee3c trang b\u1ecb m\u00e1y soi container, vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00f4ng ch\u1ee9c h\u1ea3i quan.<\/span>
\n3. Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi nh\u1eefng l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan kh\u00e1c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u1ec3n \u0111\u1ebfn:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng ki\u1ec3m tra qua m\u00e1y soi theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 ki\u1ec3m tra n\u00e0y \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra qua m\u00e1y soi ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ni\u00eam phong h\u00e0ng h\u00f3a v\u00e0 giao cho ng\u01b0\u1eddi khai h\u1ea3i quan v\u1eadn chuy\u1ec3n v\u1ec1 Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u1ec3 ki\u1ec3m tra;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c ki\u1ec3m tra qua m\u00e1y soi theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec vi\u1ec7c ki\u1ec3m tra th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n5. Ki\u1ec3m tra v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/span>
\nC\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o n\u1ed9i dung khai h\u1ea3i quan, k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ho\u1eb7c k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh do ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p (n\u1ebfu c\u00f3) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng ho\u1eb7c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt hi\u1ec7n c\u00f3 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng h\u00e0ng h\u00f3a th\u00ec ti\u1ebfn h\u00e0nh tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh t\u1ea1i t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o k\u1ebft lu\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan.<\/span>
\n6. Ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a<\/span>
\nKhi ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, c\u00f4ng ch\u1ee9c h\u1ea3i quan ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf v\u00e0 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, tr\u1eeb vi\u1ec7c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng ho\u1eb7c s\u1eed d\u1ee5ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt hi\u1ec7n c\u00f3 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec ti\u1ebfn h\u00e0nh tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh t\u1ea1i t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o k\u1ebft lu\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan.<\/span>
\n7. Vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, tr\u1ecb gi\u00e1 h\u1ea3i quan, xu\u1ea5t x\u1ee9 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 24, 25, 26 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n8. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n \u0111\u1eb7c bi\u1ec7t, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a h\u00e0ng v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 ki\u1ec3m tra th\u1ef1c t\u1ebf ho\u1eb7c c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan.<\/span>
\n9. Tr\u01b0\u1eddng h\u1ee3p ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh, n\u1ebfu ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i (h\u1ee3p \u0111\u1ed3ng c\u00f3 quy \u0111\u1ecbnh c\u1ea3ng giao nh\u1eadn l\u00e0 c\u1ea3ng \u1edf n\u01b0\u1edbc ngo\u00e0i) th\u00ec \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh cho ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, g\u1eedi k\u00e8m c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh cho ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span>
\n10. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t kh\u00f4ng th\u1ec3 ni\u00eam phong h\u1ea3i quan ho\u1eb7c h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp c\u00f3 th\u1eddi h\u1ea1n kh\u00e1c, kh\u00f4ng thu\u1ed9c di\u1ec7n ni\u00eam phong h\u1ea3i quan, khi ki\u1ec3m tra h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan m\u00f4 t\u1ea3 c\u1ee5 th\u1ec3 t\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, k\u00fd m\u00e3 hi\u1ec7u, xu\u1ea5t x\u1ee9 (n\u1ebfu c\u00f3) ho\u1eb7c ch\u1ee5p \u1ea3nh nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a l\u01b0u c\u00f9ng h\u1ed3 s\u01a1 h\u1ea3i quan. Khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp, n\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u00fang v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t.<\/span>
\n11. Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan:<\/span>
\na) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai g\u1eedi qua H\u1ec7 th\u1ed1ng, Chi c\u1ee5c H\u1ea3i quan n\u01a1i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p hai Chi c\u1ee5c H\u1ea3i quan ch\u01b0a c\u00f3 k\u1ebft n\u1ed1i H\u1ec7 th\u1ed1ng th\u00ec Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na.1) L\u1eadp 02 Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu s\u1ed1 06\/PGKQKT\/GSQL Ph\u1ee5 l\u1ee5c V; 02 Phi\u1ebfu \u0111\u1ec1 ngh\u1ecb ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo m\u1eabu s\u1ed1 07\/P\u0110NKT\/GSQL ban h\u00e0nh k\u00e8m Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 g\u1eedi k\u00e8m 01 t\u1edd khai h\u1ea3i quan (b\u1ea3n ch\u00ednh) trong tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y;<\/span>
\na.2) Ni\u00eam phong c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y v\u00e0 giao ng\u01b0\u1eddi khai h\u1ea3i quan chuy\u1ec3n \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf.<\/span>
\nb) Ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra th\u1ef1c t\u1ebf v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a;<\/span>
\nc) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng kh\u00f4ng ho\u1eb7c \u0111\u01b0\u1ee3c \u00e2n h\u1ea1n thu\u1ebf 275 ng\u00e0y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan tr\u01b0\u1edbc khi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o H\u1ec7 th\u1ed1ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 30. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ea3i quan<\/span><\/strong><\/p>\n

1. K\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung khai h\u1ea3i quan:<\/span>
\na) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng h\u00e0ng: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c th\u00f4ng quan: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. N\u1ebfu n\u1ed9i dung khai h\u1ea3i quan kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec c\u01a1 quan h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0 c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 31. L\u1ea5y m\u1eabu, l\u01b0u m\u1eabu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. Vi\u1ec7c l\u1ea5y m\u1eabu h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c khai h\u1ea3i quan theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh;<\/span>
\nb) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch ho\u1eb7c gi\u00e1m \u0111\u1ecbnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan. <\/span>
\n2. Vi\u1ec7c l\u1ea5y m\u1eabu do Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 y\u00eau c\u1ea7u quy\u1ebft \u0111\u1ecbnh.<\/span>
\n3. Th\u1ee7 t\u1ee5c l\u1ea5y m\u1eabu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p l\u1ea5y m\u1eabu theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c c\u01a1 quan h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u l\u1ea5y m\u1eabu \u0111\u1ec3 tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh th\u00ec khi l\u1ea5y m\u1eabu ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n ch\u1ee7 h\u00e0ng, \u0111\u1ea1i di\u1ec7n c\u01a1 quan h\u1ea3i quan v\u00e0 ph\u1ea3i l\u1eadp Bi\u00ean b\u1ea3n l\u1ea5y m\u1eabu h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (m\u1eabu s\u1ed1 08\/BBLM\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p l\u1ea5y m\u1eabu \u0111\u1ec3 tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam phong v\u00e0 c\u00f3 ch\u1eef k\u00fd c\u1ee7a \u0111\u1ea1i di\u1ec7n ch\u1ee7 h\u00e0ng, c\u01a1 quan h\u1ea3i quan. Khi b\u00e0n giao m\u1eabu cho t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 k\u00fd x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a; ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a; ph\u00e2n t\u00edch \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p l\u1ea5y m\u1eabu theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh th\u00ec th\u1ee7 t\u1ee5c l\u1ea5y m\u1eabu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh;<\/span>
\nd) Khi c\u01a1 quan h\u1ea3i quan, c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh l\u1ea5y m\u1eabu, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a v\u00e0 ph\u1ed1i h\u1ee3p trong qu\u00e1 tr\u00ecnh l\u1ea5y m\u1eabu.<\/span>
\n4. K\u1ef9 thu\u1eadt l\u1ea5y m\u1eabu \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan. <\/span>
\nK\u1ef9 thu\u1eadt l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra chuy\u00ean ng\u00e0nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh.<\/span>
\n5. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c l\u01b0u m\u1eabu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u1ea5y m\u1eabu \u0111\u1ec3 tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 120 ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span>
\n6. Vi\u1ec7c tr\u1ea3 l\u1ea1i m\u1eabu, h\u1ee7y m\u1eabu th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a; ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a; ph\u00e2n t\u00edch \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 32. \u0110\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n<\/span><\/strong><\/p>\n

1. H\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u01b0\u1ee3c \u0111\u01b0a v\u1ec1 b\u1ea3o qu\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 doanh nghi\u1ec7p \u01b0u ti\u00ean.<\/span>
\n2. H\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m d\u1ecbch<\/span>
\nVi\u1ec7c ki\u1ec3m d\u1ecbch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u1eeda kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan ki\u1ec3m d\u1ecbch cho ph\u00e9p \u0111\u01b0a v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m d\u1ecbch trong n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 ki\u1ec3m d\u1ecbch th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u1ea3i quan nh\u01b0 sau:<\/span>
\na) C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m d\u1ecbch t\u1ea1i Gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m d\u1ecbch ho\u1eb7c Gi\u1ea5y t\u1ea1m c\u1ea5p k\u1ebft qu\u1ea3 ki\u1ec3m d\u1ecbch th\u1ef1c v\u1eadt (\u0111\u1ed1i v\u1edbi h\u00e0ng c\u00f3 ngu\u1ed3n g\u1ed1c th\u1ef1c v\u1eadt) ho\u1eb7c Gi\u1ea5y v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a (\u0111\u1ed1i v\u1edbi th\u1ee7y s\u1ea3n, s\u1ea3n ph\u1ea9m th\u1ee7y s\u1ea3n) ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u1ee7a c\u01a1 quan ki\u1ec3m d\u1ecbch \u0111\u1ec3 gi\u1ea3i quy\u1ebft cho ch\u1ee7 h\u00e0ng \u0111\u01b0a h\u00e0ng v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m d\u1ecbch;<\/span>
\nb) Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong vi\u1ec7c v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m d\u1ecbch \u0111\u1ebfn khi c\u00f3 k\u1ebft lu\u1eadn h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u nh\u1eadp kh\u1ea9u m\u1edbi \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng h\u00f3a ra l\u01b0u th\u00f4ng, s\u1eed d\u1ee5ng;<\/span>
\nc) C\u01a1 quan ki\u1ec3m d\u1ecbch c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, ki\u1ec3m d\u1ecbch v\u00e0 b\u1ea3o qu\u1ea3n ch\u1edd k\u1ebft qu\u1ea3 ki\u1ec3m d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Y t\u1ebf v\u00e0 B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n.<\/span>
\n3. H\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m<\/span>
\nVi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i c\u1eeda kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0a h\u00e0ng v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c \u0111\u1ec3 ki\u1ec3m tra theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh ho\u1eb7c ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb theo m\u1eabu s\u1ed1 09\/BQHH\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai xem x\u00e9t quy\u1ebft \u0111\u1ecbnh cho \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba; kho ngo\u1ea1i quan, kho b\u1ea3o thu\u1ebf, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan; \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra chuy\u00ean ng\u00e0nh ho\u1eb7c kho, b\u00e3i c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt trong vi\u1ec7c v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a \u0111\u1ebfn khi c\u00f3 k\u1ebft lu\u1eadn ki\u1ec3m tra h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u nh\u1eadp kh\u1ea9u v\u00e0 c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan.<\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1eeba ph\u1ea3i ki\u1ec3m d\u1ecbch, v\u1eeba ph\u1ea3i ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m; v\u1eeba ph\u1ea3i ki\u1ec3m d\u1ecbch v\u1eeba ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m d\u1ecbch quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n5. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh k\u1ebft lu\u1eadn h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kh\u1ea9u th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kh\u1ea9u:<\/span>
\nC\u0103n c\u1ee9 k\u1ebft k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh cho ph\u00e9p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c t\u00e1i ch\u1ebf h\u00e0ng h\u00f3a ho\u1eb7c bu\u1ed9c ti\u00eau h\u1ee7y, bu\u1ed9c t\u00e1i xu\u1ea5t, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n6. X\u1eed l\u00fd ch\u1eadm n\u1ed9p k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0 vi ph\u1ea1m \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n tr\u1eeb tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ki\u1ec3m tra k\u00e9o d\u00e0i theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh;<\/span>
\nb) Qu\u00e1 th\u1eddi h\u1ea1n n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y c\u01a1 quan h\u1ea3i quan ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh ho\u1eb7c c\u01a1 quan h\u1ea3i quan c\u00f3 th\u00f4ng tin v\u1ec1 vi\u1ec7c l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec Chi c\u1ee5c h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ch\u1ee7 tr\u00ec vi\u1ec7c ki\u1ec3m tra ho\u1eb7c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n ki\u1ec3m tra vi\u1ec7c b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\nTr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra vi\u1ec7c b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc) N\u1ebfu vi ph\u1ea1m quy \u0111\u1ecbnh \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, ngo\u00e0i vi\u1ec7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u01b0\u1ee3c mang h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n:<\/span>
\nc.1) Trong th\u1eddi gian 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi t\u1ef1 \u00fd ph\u00e1 d\u1ee1 ni\u00eam phong; tr\u00e1o \u0111\u1ed5i h\u00e0ng h\u00f3a, t\u1ef1 \u00fd \u0111\u01b0a h\u00e0ng h\u00f3a ra l\u01b0u th\u00f4ng, s\u1eed d\u1ee5ng; b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span>
\nc.2) Trong th\u1eddi gian 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1ecb x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi vi ph\u1ea1m b\u1ecb l\u1eadp bi\u00ean b\u1ea3n n\u1ebfu vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span>
\nQuy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1, c.2 kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m b\u1ecb x\u1eed ph\u1ea1t k\u1ec3 t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/span>
\nd) Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p vi ph\u1ea1m kh\u00f4ng \u0111\u01b0\u1ee3c mang h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n g\u1eedi v\u1ec1 C\u1ee5c H\u1ea3i quan \u0111\u1ec3 th\u00f4ng b\u00e1o \u00e1p d\u1ee5ng chung tr\u00ean to\u00e0n qu\u1ed1c. <\/span>
\n7. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra vi\u1ec7c b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a:<\/span>
\na) Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai th\u1ef1c hi\u1ec7n ki\u1ec3m tra vi\u1ec7c b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a ho\u1eb7c b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ecba b\u00e0n c\u1ee7a C\u1ee5c H\u1ea3i quan n\u01a1i cho ph\u00e9p \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a C\u1ee5c H\u1ea3i quan n\u01a1i cho ph\u00e9p \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n;<\/span>
\nb) Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a \u0111ang b\u1ea3o qu\u1ea3n \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a \u0111\u01b0a v\u1ec1 b\u1ea3o qu\u1ea3n th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 33. Gi\u1ea3i ph\u00f3ng h\u00e0ng<\/span><\/strong><\/p>\n

Gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 36 Lu\u1eadt H\u1ea3i quan, kho\u1ea3n 1 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n1. Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a ch\u1edd x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai v\u00e0 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan y\u00eau c\u1ea7u tham v\u1ea5n: <\/span>
\na.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1.1) Khai th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn khai b\u00e1o t\u1ea1i ph\u1ee5 l\u1ee5c II k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y; Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec ghi \u201c\u0110\u1ec1 ngh\u1ecb gi\u1ea3i ph\u00f3ng h\u00e0ng\u201d t\u1ea1i \u00f4 \u201cGhi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan;<\/span>
\na.1.2) Th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u1ef1 k\u00ea khai; <\/span>
\na.1.3) Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 tr\u1ecb gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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 ho\u1eb7c tham v\u1ea5n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.1.4) Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a, th\u1ef1c hi\u1ec7n khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan ho\u1eb7c tr\u00ean t\u1edd khai b\u1ed5 sung sau th\u00f4ng quan theo m\u1eabu s\u1ed1 03\/KBS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ch\u00ednh th\u1ee9c ph\u1ea3i n\u1ed9p v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh.<\/span>
\na.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span>
\na.2.1) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\na.2.2) Th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 tr\u1ecb gi\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh 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 ho\u1eb7c t\u1ed5 ch\u1ee9c tham v\u1ea5n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan ch\u01b0a c\u00f3 \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: <\/span>
\nb.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\nb.1.1) Khai th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn khai b\u00e1o t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y (khai r\u00f5 tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i ph\u00f3ng h\u00e0ng);<\/span>
\nb.1.2) Th\u1ef1c hi\u1ec7n k\u00ea khai, t\u00ednh thu\u1ebf theo tr\u1ecb gi\u00e1 h\u1ea3i quan do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh:<\/span>
\nb.1.2.1) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn tr\u1ecb gi\u00e1 do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh, ghi r\u00f5 \u201c\u0111\u1ec1 ngh\u1ecb gi\u1ea3i ph\u00f3ng h\u00e0ng\u201d t\u1ea1i \u00f4 \u201cghi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai gi\u1ea5y; th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf theo tr\u1ecb gi\u00e1 do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a. Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a, th\u1ef1c hi\u1ec7n khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan ho\u1eb7c tr\u00ean t\u1edd khai b\u1ed5 sung sau th\u00f4ng quan theo m\u1eabu s\u1ed1 03\/KBS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ee7 c\u00f4ng, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ch\u00ednh th\u1ee9c ph\u1ea3i n\u1ed9p v\u00e0 n\u1ed9p \u0111\u1ee7 thu\u1ebf \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh;<\/span>
\nb.1.2.2) Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn tr\u1ecb gi\u00e1 do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh th\u00ec th\u1ef1c hi\u1ec7n khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan, n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan theo quy \u0111\u1ecbnh.<\/span>
\nb.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span>
\nb.2.1) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 c\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1, nguy\u00ean t\u1eafc v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 ha\u0309i quan quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1, th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi khai h\u1ea3i quan (qua H\u1ec7 th\u1ed1ng ho\u1eb7c theo m\u1eabu s\u1ed1 02B\/TBX\u0110TG\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y) \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf; quy\u1ebft \u0111\u1ecbnh vi\u1ec7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a ho\u1eb7c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nb.2.2) Qu\u00e1 th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a n\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 n\u00e0y tr\u00ean c\u01a1 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf theo tr\u1ecb gi\u00e1 h\u1ea3i quan do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2.1 kho\u1ea3n n\u00e0y.<\/span>
\n2. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i ph\u00f3ng h\u00e0ng ch\u1edd k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a:<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/span>
\na.1) Khai th\u00f4ng tin \u0111\u1ec1 ngh\u1ecb gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean T\u1edd khai h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn khai b\u00e1o t\u1ea1i ph\u1ee5 l\u1ee5c II k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y; Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec ghi \u201c\u0110\u1ec1 ngh\u1ecb gi\u1ea3i ph\u00f3ng h\u00e0ng\u201d t\u1ea1i \u00f4 \u201cGhi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan;<\/span>
\na.2) Th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 t\u00ednh thu\u1ebf;<\/span>
\na.3) Th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span>
\nb.1) C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n gi\u1ea3i ph\u00f3ng h\u00e0ng v\u00e0 ph\u1ea3n h\u1ed3i cho ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\nb.2) C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh, ph\u00e2n lo\u1ea1i, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 khai b\u1ed5 sung (n\u1ebfu c\u00f3);<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai b\u1ed5 sung m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c khai b\u1ed5 sung th\u00ec c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.7 kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.4) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c gi\u1ea3i ph\u00f3ng h\u00e0ng. <\/span><\/p>\n

\u0110i\u1ec1u 34. Th\u00f4ng quan h\u00e0ng h\u00f3a<\/span><\/strong><\/p>\n

Th\u00f4ng quan h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 Lu\u1eadt H\u1ea3i quan, kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n1. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\nb) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u00f4ng quan khi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/span>
\nb.1) \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y; ho\u1eb7c<\/span>
\nb.2) Thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng quan m\u00e0 ch\u01b0a n\u1ed9p, ho\u1eb7c n\u1ed9p ch\u01b0a \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\nc) Thi\u1ebfu m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan nh\u01b0ng \u0111\u01b0\u1ee3c Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan \u0111\u1ed3ng \u00fd cho gia h\u1ea1n th\u1eddi gian n\u1ed9p b\u1ea3n ch\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nd) H\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c th\u00f4ng quan khi ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 c\u00f3 m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb d\u01b0\u1edbi \u0111\u00e2y:<\/span>
\nd.1) Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra; <\/span>
\nd.2) K\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh; <\/span>
\nd.3) K\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ho\u1eb7c quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u.<\/span>
\n\u0111) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u01b0a n\u1ed9p thu\u1ebf, trong th\u1eddi gian ch\u1edd l\u00e0m th\u1ee7 t\u1ee5c x\u00e9t mi\u1ec5n, mi\u1ec5n thu\u1ebf, kh\u00f4ng thu thu\u1ebf \u0111\u01b0\u1ee3c th\u00f4ng quan trong tr\u01b0\u1eddng h\u1ee3p sau: <\/span>
\n\u0111.1) H\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp an ninh, qu\u1ed1c ph\u00f2ng, n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3);<\/span>
\n\u0111.2) H\u00e0ng h\u00f3a ph\u00f2ng ch\u1ed1ng thi\u00ean tai, d\u1ecbch b\u1ec7nh, c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p; h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o, vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf c\u00f3 li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf;<\/span>
\n\u0111.3) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan h\u00e0ng h\u00f3a<\/span>
\na) N\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra ph\u00f9 h\u1ee3p, H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng kh\u00f4ng t\u1ef1 \u0111\u1ed9ng ki\u1ec3m tra vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf (gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, ch\u1ee9ng t\u1eeb b\u1ea3o l\u00e3nh,\u2026) \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra v\u00e0 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf: n\u1ed9p b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu;<\/span>
\nc) \u0110\u1ed1i v\u1edbi khai t\u1edd khai h\u1ea3i quan gi\u1ea5y:<\/span>
\nc.1) C\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a;<\/span>
\nc.2) Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng thu\u1ed9c t\u1edd khai h\u1ea3i quan ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf:<\/span>
\nc.2.1) C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf;<\/span>
\nc.2.2) Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng do Chi c\u1ee5c H\u1ea3i quan kh\u00e1c ki\u1ec3m tra th\u1ef1c t\u1ebf theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai, c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf do Chi c\u1ee5c H\u1ea3i quan n\u01a1i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a g\u1eedi \u0111\u1ebfn, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan h\u00e0ng h\u00f3a.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 4<\/span><\/strong><\/span>
\n Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf; c\u0103n c\u1ee9 t\u00ednh thu\u1ebf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 35. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u <\/span><\/strong><\/p>\n

1. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p (trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng) l\u00e0 ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c thu\u1ebf, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai, t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y tr\u01b0\u1edbc ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng c\u00f3 t\u1ef7 gi\u00e1 kh\u00e1c v\u1edbi t\u1ef7 gi\u00e1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai.<\/span>
\n2. T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP.<\/span>
\na) T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u1ed1i h\u1ee3p v\u1edbi Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam \u0111\u1ec3 c\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m ho\u1eb7c t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y th\u1ee9 n\u0103m trong tr\u01b0\u1eddng h\u1ee3p ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9; c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 n\u00e0y tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n sau li\u1ec1n k\u1ec1;<\/span>
\nb) \u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam c\u00f4ng b\u1ed1, T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u1eadp nh\u1eadt t\u1ef7 gi\u00e1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 \u0111\u01b0\u1ee3c \u0111\u01b0a tin m\u1edbi nh\u1ea5t tr\u00ean trang \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u1ec3 c\u00f4ng b\u1ed1 tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ec3 \u00e1p d\u1ee5ng x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 36. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n<\/span><\/strong><\/p>\n

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n th\u00ec vi\u1ec7c khai thu\u1ebf, t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo t\u1eebng l\u1ea7n th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c t\u00ednh theo m\u1ee9c thu\u1ebf, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng theo ng\u00e0y l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai m\u1ed9t l\u1ea7n th\u1ef1c hi\u1ec7n giao nh\u1eadn tr\u01b0\u1edbc, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan sau th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 37. C\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m<\/span><\/strong><\/p>\n

1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf: <\/span>
\na) S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan;<\/span>
\nb) Tr\u1ecb gi\u00e1 h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ea3i quan, Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP; 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;<\/span>
\nc) Thu\u1ebf su\u1ea5t<\/span>
\nc.1) Thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\nc.2) Thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng, bao g\u1ed3m thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng v\u00e0 thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t:<\/span>
\nc.2.1) Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam. Danh s\u00e1ch n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u1edbi Vi\u1ec7t Nam do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f4ng b\u1ed1.<\/span>
\nThu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 khai v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i;<\/span>
\nc.2.2) Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span>
\nc.2.3) Thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng v\u00e0 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan (k\u1ec3 c\u1ea3 h\u00e0ng gia c\u00f4ng) nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ph\u1ea3i th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span>
\nc.2.3.1) Thu\u1ed9c Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t t\u01b0\u01a1ng \u1ee9ng do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\nc.2.3.2) \u0110\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1eb1ng ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng.<\/span>
\nc.2.4) Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c thu\u1ebf su\u1ea5t MFN c\u1ee7a m\u1ed9t m\u1eb7t h\u00e0ng quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do th\u00ec m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng cho m\u1eb7t h\u00e0ng n\u00e0y s\u1ebd l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t MFN.<\/span>
\nd) Ngo\u00e0i vi\u1ec7c ch\u1ecbu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c.2.1, c.2.2 ho\u1eb7c c.2.3 kho\u1ea3n n\u00e0y, n\u1ebfu h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qu\u00e1 m\u1ee9c v\u00e0o Vi\u1ec7t Nam, c\u00f3 s\u1ef1 tr\u1ee3 c\u1ea5p, \u0111\u01b0\u1ee3c b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c c\u00f3 s\u1ef1 ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam th\u00ec b\u1ecb \u00e1p d\u1ee5ng thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed, thu\u1ebf t\u1ef1 v\u1ec7.<\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf: <\/span>
\na) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t t\u1eebng m\u1eb7t h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau: <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p <\/span>
\n= S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan <\/span>
\nx Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf t\u00ednh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng h\u00f3a <\/span>
\nx Thu\u1ebf su\u1ea5t c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 l\u00e0 d\u1ea7u th\u00f4, d\u1ea7u kh\u00ed thi\u00ean nhi\u00ean, vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt D\u1ea7u kh\u00ed;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i do t\u00ednh ch\u1ea5t c\u1ee7a h\u00e0ng ho\u00e1, ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1 th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf tr\u1ecb gi\u00e1 th\u1ef1c thanh to\u00e1n cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf su\u1ea5t t\u1eebng m\u1eb7t h\u00e0ng. <\/span>
\nV\u00ed d\u1ee5: Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u s\u1ee3i thu\u1ed1c l\u00e1 theo h\u1ee3p \u0111\u1ed3ng, s\u1ed1 l\u01b0\u1ee3ng 1000 t\u1ea5n, \u0111\u01a1n gi\u00e1 100USD\/t\u1ea5n, thu\u1ef7 ph\u1ea7n \u00b1 2%. Ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ghi = 1000 t\u1ea5n x 100 USD, tr\u1ecb gi\u00e1 thanh to\u00e1n l\u00e0 100.000 USD. Khi nh\u1eadp kh\u1ea9u c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra qua c\u00e2n l\u01b0\u1ee3ng l\u00e0 1020 t\u1ea5n ho\u1eb7c 980 t\u1ea5n th\u00ec tr\u1ecb gi\u00e1 thanh to\u00e1n \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 100.000 USD.<\/span><\/p>\n

\u0110i\u1ec1u 38. C\u0103n c\u1ee9 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, thu\u1ebf h\u1ed7n h\u1ee3p<\/strong> <\/span><\/p>\n

1. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/span>
\na) C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i l\u00e0:<\/span>
\na.1) S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i;<\/span>
\na.2) M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng ho\u00e1;<\/span>
\na.3) T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf.<\/span>
\nb) C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf h\u1ed7n h\u1ee3p l\u00e0:<\/span>
\nb.1) S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan \u00e1p d\u1ee5ng thu\u1ebf h\u1ed7n h\u1ee3p;<\/span>
\nb.2) Thu\u1ebf su\u1ea5t theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m v\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf h\u1ed7n h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 37 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.3) M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i c\u1ee7a h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf h\u1ed7n h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb.4) T\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf.<\/span>
\n2. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf: <\/span>
\na) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p theo m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i th\u1ef1c hi\u1ec7n theo c\u00f4ng th\u1ee9c sau:<\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p theo m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i <\/span>
\n= S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan \u00e1p d\u1ee5ng thu\u1ebf tuy\u1ec7t \u0111\u1ed1i <\/span>
\nx M\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i quy \u0111\u1ecbnh tr\u00ean m\u1ed9t \u0111\u01a1n v\u1ecb h\u00e0ng ho\u00e1 <\/span>
\nx Ty\u0309 gia\u0301 ti\u0301nh thu\u00ea\u0301<\/span>
\nb) Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u00ea\u0301 h\u00f4\u0303n h\u01a1\u0323p th\u01b0\u0323c hi\u00ea\u0323n theo c\u00f4ng th\u01b0\u0301c sau: <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf h\u1ed7n h\u1ee3p <\/span>
\n= S\u00f4\u0301 ti\u00ea\u0300n thu\u00ea\u0301 ti\u0301nh theo quy \u0111i\u0323nh ta\u0323i kho\u1ea3n 2 \u0110i\u00ea\u0300u 37 Th\u00f4ng t\u01b0 na\u0300y <\/span>
\n+ S\u00f4\u0301 ti\u00ea\u0300n thu\u00ea\u0301 tuy\u00ea\u0323t \u0111\u00f4\u0301i pha\u0309i n\u00f4\u0323p ti\u0301nh theo quy \u0111i\u0323nh ta\u0323i \u0111i\u1ec3m a khoa\u0309n 2 \u0110i\u00ea\u0300u na\u0300y<\/span><\/p>\n

\u0110i\u1ec1u 39. Thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p<\/strong> <\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng l\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p.<\/span>
\n2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf:<\/span>
\na) S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p;<\/span>
\nb) Tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p;<\/span>
\nc) M\u1ee9c thu\u1ebf t\u1eebng m\u1eb7t h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u00d0i\u1ec1u 37 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf: <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p ph\u1ea3i n\u1ed9p = S\u1ed1 l\u01b0\u1ee3ng \u0111\u01a1n v\u1ecb t\u1eebng m\u1eb7t h\u00e0ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u ghi trong t\u1edd khai h\u1ea3i quan \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p x Gi\u00e1 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u x Thu\u1ebf su\u1ea5t thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p<\/span>
\nT\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p cho h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p = S\u00f4\u0301 ti\u00ea\u0300n thu\u00ea\u0301 pha\u0309i n\u00f4\u0323p ti\u0301nh theo quy \u0111i\u0323nh ta\u0323i kho\u1ea3n 2 \u0110i\u00ea\u0300u 37 ho\u1eb7c kho\u1ea3n 2 \u0110i\u1ec1u 38 Th\u00f4ng t\u01b0 n\u00e0y + S\u1ed1 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1 ho\u1eb7c thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p ph\u1ea3i n\u1ed9p<\/span>
\n4. Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/span>
\na) Th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. Thu n\u1ed9p, ho\u00e0n tr\u1ea3:<\/span>
\na) Thu n\u1ed9p:<\/span>
\na.1) Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf nh\u1eadp kh\u1ea9u thu\u1ed9c lo\u1ea1i chuy\u00ean thu th\u00ec thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng v\u00e0o t\u00e0i kho\u1ea3n thu ng\u00e2n s\u00e1ch t\u01b0\u01a1ng \u1ee9ng;<\/span>
\na.2) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u; h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan nh\u01b0 thu\u1ebf nh\u1eadp kh\u1ea9u. <\/span>
\n b) Ho\u00e0n tr\u1ea3: <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p \u0111\u00e3 n\u1ed9p theo Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p t\u1ea1m th\u1eddi c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p sau khi c\u00f3 Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p ch\u00ednh th\u1ee9c c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf.<\/span>
\nTh\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 v\u00e0 \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n6. Thu n\u1ed9p thu\u1ebf, ho\u00e0n thu\u1ebf v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch thu\u1ebf, qu\u1ea3n l\u00fd thu\u1ebf kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 40. \u00c1p d\u1ee5ng c\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/span><\/strong><\/p>\n

1. \u00d0\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 thay \u0111\u00f4\u0309i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng so v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan th\u00ec c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t v\u00e0 t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi. Trong \u0111\u00f3:<\/span>
\na) Tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ea3i quan, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb) Thu\u1ebf su\u1ea5t \u0111\u1ec3 t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng theo m\u1ee9c thu\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi; ri\u00eang \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4, xe g\u1eafn m\u00e1y l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u00f4 t\u00f4, xe g\u1eafn m\u00e1y c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb t\u1ea1i Vi\u1ec7t Nam thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng t\u1ef1 gi\u00e1c k\u00ea khai, n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan, n\u1ebfu c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c ki\u1ec3m tra ph\u00e1t hi\u1ec7n th\u00ec b\u1ecb \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u00d0i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i n\u00eau t\u1ea1i kho\u1ea3n 16 \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c ban h\u00e0nh c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi khu kinh t\u1ebf c\u1eeda kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n3. \u00d0\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ea3i ch\u1ecbu th\u00eam m\u1ed9t trong c\u00e1c bi\u1ec7n ph\u00e1p v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u (thu\u1ebf t\u1ef1 v\u1ec7, 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) th\u00ec gi\u00e1 t\u00ednh thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, gi\u00e1 t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i c\u1ed9ng th\u00eam thu\u1ebf t\u1ef1 v\u1ec7\/ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1\/ch\u1ed1ng tr\u1ee3 c\u1ea5p\/ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed.<\/span><\/p>\n

\n

M\u1ee5c 5<\/span><\/strong><\/span>
\n Quy \u0111\u1ecbnh v\u1ec1 n\u1ed9p thu\u1ebf, l\u1ec7 ph\u00ed<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 41. \u0110\u1ed3ng ti\u1ec1n n\u1ed9p thu\u1ebf<\/strong> <\/span><\/p>\n

1. Thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng \u0111\u1ed3ng ti\u1ec1n Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng lo\u1ea1i ngo\u1ea1i t\u1ec7 t\u1ef1 do chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 nh\u01b0ng ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ea1m n\u1ed9p thu\u1ebf b\u1eb1ng ngo\u1ea1i t\u1ec7 tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng, sau khi c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngo\u1ea1i t\u1ec7 thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u00ec n\u1ed9p ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) b\u1eb1ng ngo\u1ea1i t\u1ec7; ho\u1eb7c <\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c t\u1ea1m n\u1ed9p thu\u1ebf b\u1eb1ng \u0111\u1ed3ng Vi\u1ec7t Nam tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng, sau khi c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngo\u1ea1i t\u1ec7 thanh to\u00e1n t\u1eeb kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i th\u00ec n\u1ed9p ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) b\u1eb1ng ngo\u1ea1i t\u1ec7. T\u1ef7 gi\u00e1 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 42. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf<\/span><\/strong><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\n1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u:<\/span>
\na) \u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/span>
\na.1) Ph\u1ea3i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam: C\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t, nh\u00e0 x\u01b0\u1edfng (bao g\u1ed3m c\u1ea3 nh\u00e0 x\u01b0\u1edfng g\u1eafn li\u1ec1n tr\u00ean \u0111\u1ea5t \u0111ai); c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; <\/span>
\na.2) C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi gian \u00edt nh\u1ea5t 02 n\u0103m li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 trong 02 n\u0103m \u0111\u00f3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh l\u00e0: <\/span>
\na.2.1) Kh\u00f4ng b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\na.2.2) Kh\u00f4ng b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i; <\/span>
\na.3) Kh\u00f4ng n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai;<\/span>
\na.4) Kh\u00f4ng b\u1ecb c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t vi ph\u1ea1m trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n trong 02 n\u0103m li\u00ean t\u1ee5c t\u00ednh t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan tr\u1edf v\u1ec1 tr\u01b0\u1edbc; <\/span>
\na.5) Ph\u1ea3i th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n \u0111\u01b0\u1ee3c coi nh\u01b0 thanh to\u00e1n qua ng\u00e2n h\u00e0ng x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y theo m\u1eabu s\u1ed1 04\/DKNT-SXXK\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u: ng\u01b0\u1eddi \u1ee7y th\u00e1c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a v\u00e0 c\u00f3 h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u; ng\u01b0\u1eddi nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, a.3, a.4, a.5 kho\u1ea3n n\u00e0y;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty m\u1eb9 nh\u1eadp kh\u1ea9u cung \u1ee9ng cho c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean tr\u1ef1c thu\u1ed9c; c\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u cung \u1ee9ng cho c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c; c\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u \u0111\u1ec3 cung \u1ee9ng cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f4ng ty th\u00e0nh vi\u00ean: <\/span>
\nc.1) C\u00f4ng ty m\u1eb9 nh\u1eadp kh\u1ea9u, cung \u1ee9ng cho c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean tr\u1ef1c thu\u1ed9c, th\u00ec c\u00e1c c\u00f4ng ty th\u00e0nh vi\u00ean tr\u1ef1c thu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1, a.2, a.3, a.4; c\u00f4ng ty m\u1eb9 ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, a.3, a.4, a.5 kho\u1ea3n n\u00e0y;<\/span>
\nc.2) C\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u cung \u1ee9ng cho c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c, th\u00ec c\u00f4ng ty th\u00e0nh vi\u00ean kh\u00e1c ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1, a.2, a.3, a.4; c\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, a.3, a.4, a.5 kho\u1ea3n n\u00e0y;<\/span>
\nc.3) C\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u \u0111\u1ec3 cung \u1ee9ng cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f4ng ty th\u00e0nh vi\u00ean:<\/span>
\nc.3.1) \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m nh\u01b0ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a c\u00f4ng ty th\u00e0nh vi\u00ean, th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, a.3, a.4; c\u00f4ng ty th\u00e0nh vi\u00ean ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span>
\nc.3.2) \u0110\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m v\u00e0 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t thu\u1ed9c quy\u1ec1n s\u1eed d\u1ee5ng, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng c\u1ee7a \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1, a.2, a.3, a.4; c\u00f4ng ty th\u00e0nh vi\u00ean ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, a.3, a.4, a.5 kho\u1ea3n n\u00e0y. <\/span>
\nC\u00f4ng ty m\u1eb9, c\u00f4ng ty th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u cung \u1ee9ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 khi \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u1ea3i cung c\u1ea5p cho c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c danh s\u00e1ch \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00e3 k\u00ea khai v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 80\/2012\/TT-BTC ng\u00e0y 22\/05\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, nh\u01b0ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec vi\u1ec7c b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 n\u00e0y. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 275 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh;<\/span>
\n\u0111) H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y nh\u01b0ng kh\u00f4ng s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c ki\u1ec3m tra, ph\u00e1t hi\u1ec7n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y ho\u1eb7c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ngo\u00e0i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\n\u0111.1) Chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba; th\u1ee7 t\u1ee5c khai b\u00e1o chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi v\u00e0 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21, \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n\u0111.2) Xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ngo\u00e0i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y nh\u01b0ng xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ngo\u00e0i th\u1eddi h\u1ea1n quy \u0111\u1ecbnh do chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef d\u00e0i h\u01a1n 275 ng\u00e0y ho\u1eb7c do ph\u00eda kh\u00e1ch h\u00e0ng h\u1ee7y h\u1ee3p \u0111\u1ed3ng ho\u1eb7c k\u00e9o d\u00e0i th\u1eddi gian giao h\u00e0ng \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 135 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\n\u0111.3) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y (v\u00e0 kh\u00f4ng c\u00f3 b\u1ea3o l\u00e3nh): ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3) tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan h\u00e0ng t\u1ea1m nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a n\u1ed9p thu\u1ebf, n\u1ebfu \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec vi\u1ec7c b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 n\u00e0y. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t (kh\u00f4ng \u00e1p d\u1ee5ng cho th\u1eddi gian gia h\u1ea1n th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t) v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p t\u00e1i xu\u1ea5t ngo\u00e0i th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh \u0111\u1ebfn ng\u00e0y t\u00e1i xu\u1ea5t ho\u1eb7c \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf (n\u1ebfu ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf tr\u01b0\u1edbc ng\u00e0y th\u1ef1c t\u00e1i xu\u1ea5t);<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba. Th\u1ee7 t\u1ee5c khai b\u00e1o chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi v\u00e0 t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21, \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec vi\u1ec7c b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 n\u00e0y. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf l\u00e0 th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh t\u1ed1i \u0111a l\u00e0 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng trong th\u1eddi gian b\u1ea3o l\u00e3nh ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf. Ti\u1ec1n ch\u1eadm n\u1ed9p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 133 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n4. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 25 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13:<\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 36, \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y v\u00e0 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi t\u1eebng l\u1ea7n th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f2n trong s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, nh\u01b0ng b\u1ecb c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1m gi\u1eef \u0111\u1ec3 \u0111i\u1ec1u tra, ch\u1edd x\u1eed l\u00fd th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n cho ph\u00e9p gi\u1ea3i to\u1ea3 h\u00e0ng ho\u00e1 \u0111\u00e3 t\u1ea1m gi\u1eef; <\/span>
\nc) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho an ninh, qu\u1ed1c ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng, trong th\u1eddi gian ch\u1edd x\u00e9t mi\u1ec5n thu\u1ebf n\u1ebfu ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf, t\u00ednh l\u1ea1i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3);<\/span>
\nd) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp nghi\u00ean c\u1ee9u khoa h\u1ecdc, gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf, trong th\u1eddi gian ch\u1edd x\u00e9t mi\u1ec5n thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf, t\u00ednh l\u1ea1i th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh (n\u1ebfu c\u00f3);<\/span>
\n\u0111) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n, th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf trong v\u00f2ng 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n \u0111\u1ec3 n\u1ed9p thu\u1ebf.<\/span>
\nQu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 133 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t tr\u00ecnh v\u0103n b\u1ea3n, ch\u1ee9ng t\u1eeb c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc v\u1ec1 s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai: 01 b\u1ea3n ch\u1ee5p;<\/span>
\ne) Tr\u01b0\u1eddng h\u1ee3p khai b\u00e1o n\u1ed9p b\u1ed5 sung ti\u1ec1n thu\u1ebf thi\u1ebfu th\u00ec th\u1eddi h\u1ea1n n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai \u0111\u00f3.<\/span>
\n5. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh<\/span>
\n a) C\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd k\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2013, c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai \u0111\u00f3;<\/span>
\nb) C\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013, nh\u01b0ng c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e0 ng\u00e0y c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span>
\n6. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u; h\u00e0ng h\u00f3a \u00e1p d\u1ee5ng thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p (tr\u1eeb th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, h\u00e0ng kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n nh\u01b0 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111 kho\u1ea3n 1, \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y) th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 42 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13. Theo \u0111\u00f3, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span>
\n7. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ea1m n\u1ed9p thu\u1ebf theo gi\u00e1 khai b\u00e1o. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf t\u1ea1m n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p khi c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p khi c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c v\u1edbi gi\u00e1 t\u1ea1m t\u00ednh (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u1ed1t gi\u00e1 ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch ph\u1ea3i n\u1ed9p. Th\u1eddi \u0111i\u1ec3m ch\u1ed1t gi\u00e1 ch\u00ednh th\u1ee9c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf t\u1ea1m n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh tr\u01b0\u1edbc khi th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p khi c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c th\u00ec vi\u1ec7c x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49 v\u00e0 \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n8. Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf c\u1ee7a ph\u00ed b\u1ea3n quy\u1ec1n, ph\u00ed gi\u1ea5y ph\u00e9p v\u00e0 kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i tr\u1ea3 t\u1eeb s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c sau khi b\u00e1n l\u1ea1i, \u0111\u1ecbnh \u0111o\u1ea1t, s\u1eed d\u1ee5ng h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai (do ph\u1ee5 thu\u1ed9c v\u00e0o doanh thu b\u00e1n h\u00e0ng sau nh\u1eadp kh\u1ea9u hay l\u00fd do kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn ri\u00eang v\u1ec1 vi\u1ec7c tr\u1ea3 ph\u00ed b\u1ea3n quy\u1ec1n, ph\u00ed gi\u1ea5y ph\u00e9p) l\u00e0 ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai b\u1ed5 sung sau th\u00f4ng quan. <\/span>
\n9. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 v\u00e0 v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t th\u1ee9c \u0103n ch\u0103n nu\u00f4i v\u00e0 thu\u1ed1c tr\u1eeb s\u00e2u nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 42 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; kho\u1ea3n 1 \u0110i\u1ec1u 3 Lu\u1eadt s\u1ed1 71\/2014\/QH13 b\u1ed5 sung kho\u1ea3n 3a \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf GTGT; v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 43. B\u1ea3o l\u00e3nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/strong> <\/span><\/p>\n

1. Vi\u1ec7c b\u1ea3o l\u00e3nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong hai h\u00ecnh th\u1ee9c: b\u1ea3o l\u00e3nh ri\u00eang ho\u1eb7c b\u1ea3o l\u00e3nh chung.<\/span>
\na) B\u1ea3o l\u00e3nh ri\u00eang l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cam k\u1ebft b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf cho m\u1ed9t t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) th\u00ec t\u1ed5 ch\u1ee9c nh\u1eadn b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; kho\u1ea3n 2 \u0110i\u1ec1u 114 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) B\u1ea3o l\u00e3nh chung l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cam k\u1ebft b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf cho hai t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u1edf l\u00ean t\u1ea1i m\u1ed9t ho\u1eb7c nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan. B\u1ea3o l\u00e3nh chung \u0111\u01b0\u1ee3c tr\u1eeb l\u00f9i, \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c m\u1ee9c b\u1ea3o l\u00e3nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi t\u1eebng t\u1edd khai m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; kho\u1ea3n 2 \u0110i\u1ec1u 114 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn \u00e1p d\u1ee5ng b\u1ea3o l\u00e3nh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) \u0110i\u1ec1u ki\u1ec7n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng b\u1ea3o l\u00e3nh:<\/span>
\na.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ed1i thi\u1ec3u 365 ng\u00e0y t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Trong th\u1eddi gian 365 ng\u00e0y tr\u1edf v\u1ec1 tr\u01b0\u1edbc k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh l\u00e0:<\/span>
\na.1.1) Kh\u00f4ng c\u00f3 trong danh s\u00e1ch \u0111\u00e3 b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng ho\u00e1 qua bi\u00ean gi\u1edbi c\u1ee7a c\u01a1 quan h\u1ea3i quan; <\/span>
\na.1.2) Kh\u00f4ng c\u00f3 trong danh s\u00e1ch \u0111\u00e3 b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan; <\/span>
\na.1.3) Kh\u00f4ng qu\u00e1 hai l\u1ea7n b\u1ecb x\u1eed l\u00fd v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m kh\u00e1c v\u1ec1 h\u1ea3i quan (bao g\u1ed3m c\u1ea3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu) v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\na.2) Kh\u00f4ng c\u00f3 trong danh s\u00e1ch c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span>
\nb) C\u00f3 Th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ghi r\u00f5 s\u1ed1 ti\u1ec1n thu\u1ebf th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh, th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh, cam k\u1ebft v\u1edbi c\u01a1 quan h\u1ea3i quan li\u00ean quan v\u1ec1 vi\u1ec7c b\u1ea3o \u0111\u1ea3m kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khi h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf.<\/span>
\n3. Th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh ri\u00eang<\/span>
\n a) Khi l\u00e0m th\u1ee7 t\u1ee5c cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p Th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh cho c\u01a1 quan h\u1ea3i quan;<\/span>
\nb) N\u1ed9i dung Th\u01b0 b\u1ea3o l\u00e3nh ri\u00eang th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 05\/TBLR\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o l\u00e3nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, n\u1ed9i dung th\u01b0 b\u1ea3o l\u00e3nh theo m\u1eabu v\u00e0 x\u1eed l\u00fd vi\u1ec7c b\u1ea3o l\u00e3nh nh\u01b0 sau:<\/span>
\nc.1) X\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 42 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13; <\/span>
\nc.2) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf b\u1ea3o l\u00e3nh nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c x\u1eed l\u00fd n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf mu\u1ed1n th\u00f4ng quan cho to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch ch\u01b0a \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh l\u00e0 h\u00e0ng r\u1eddi, h\u00e0ng kh\u00ed h\u00f3a l\u1ecfng c\u00f3 s\u1ed1 ti\u1ec1n b\u1ea3o l\u00e3nh \u00edt h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh;<\/span>
\nc.3) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o l\u00e3nh, c\u01a1 quan h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng b\u1ea3o l\u00e3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft. Tr\u01b0\u1eddng h\u1ee3p nghi ng\u1edd t\u00ednh trung th\u1ef1c c\u1ee7a Th\u01b0 b\u1ea3o l\u00e3nh th\u00ec c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh \u0111\u1ec3 x\u00e1c minh.<\/span>
\nd) Theo d\u00f5i, x\u1eed l\u00fd vi\u1ec7c b\u1ea3o l\u00e3nh:<\/span>
\nd.1) H\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p h\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) thay cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nd.2) C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m theo d\u00f5i, \u0111\u00f4n \u0111\u1ed1c nh\u1eafc nh\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\nC\u01a1 quan h\u1ea3i quan n\u01a1i ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang cam k\u1ebft c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c tr\u00ean H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed (n\u1ebfu \u0111\u00e3 c\u00f3 H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed) cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea3i quan tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c \u0111\u1ec3 kh\u00f4ng ch\u1ea5p nh\u1eadn Th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng \u0111\u00f3; <\/span>
\nd.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh c\u00f9ng \u0111\u1ed3ng th\u1eddi n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) th\u00ec ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh.<\/span>
\n4. Th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c b\u1ea3o l\u00e3nh chung<\/span>
\na) Tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c cho h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh chung cho h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u theo m\u1eabu s\u1ed1 06A\/\u0110\u0110NBLC\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) N\u1ed9i dung Th\u01b0 b\u1ea3o l\u00e3nh chung th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 06\/TBLC\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) C\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o l\u00e3nh h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o l\u00e3nh th\u00ec ch\u1ea5p nh\u1eadn b\u1ea3o l\u00e3nh chung cho c\u00e1c t\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd trong kho\u1ea3ng th\u1eddi gian ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c b\u1ea3o l\u00e3nh ghi tr\u00ean Th\u01b0 b\u1ea3o l\u00e3nh, x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi t\u1eebng l\u00f4 h\u00e0ng theo qui \u0111\u1ecbnh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o l\u00e3nh, c\u01a1 quan h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n t\u1eeb ch\u1ed1i \u00e1p d\u1ee5ng b\u1ea3o l\u00e3nh v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p nghi ng\u1edd t\u00ednh trung th\u1ef1c c\u1ee7a Th\u01b0 b\u1ea3o l\u00e3nh, c\u01a1 quan h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n trao \u0111\u1ed5i v\u1edbi t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh \u0111\u1ec3 x\u00e1c minh, x\u1eed l\u00fd theo quy \u0111\u1ecbnh;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n b\u1ea3o l\u00e3nh c\u00f2n l\u1ea1i nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.2 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y; <\/span>
\n\u0111) Vi\u1ec7c theo d\u00f5i, x\u1eed l\u00fd b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 ph\u1ea3i theo d\u00f5i tr\u1eeb l\u00f9i, \u0111\u1ea3m b\u1ea3o s\u1ed1 ti\u1ec1n thu\u1ebf m\u1ed7i l\u1ea7n b\u1ea3o l\u00e3nh ph\u1ea3i nh\u1ecf h\u01a1n ho\u1eb7c b\u1eb1ng s\u1ed1 d\u01b0 c\u1ee7a b\u1ea3o l\u00e3nh chung v\u00e0 \u0111\u01b0\u1ee3c kh\u00f4i ph\u1ee5c h\u1ea1n m\u1ee9c b\u1ea3o l\u00e3nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 thu\u1ebf \u0111\u00e3 n\u1ed9p c\u1ee7a t\u1edd khai s\u1eed d\u1ee5ng b\u1ea3o l\u00e3nh. H\u1ea1n m\u1ee9c c\u00f2n l\u1ea1i c\u1ee7a th\u01b0 b\u1ea3o l\u00e3nh \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 tr\u00ean h\u1ea1n m\u1ee9c ban \u0111\u1ea7u c\u1ee7a th\u01b0 b\u1ea3o l\u00e3nh tr\u1eeb (-) s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh c\u1ed9ng (+) s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc cho c\u00e1c t\u1edd khai \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh chung;<\/span>
\ne) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb d\u1eebng s\u1eed d\u1ee5ng b\u1ea3o l\u00e3nh chung (h\u1ee7y ngang): C\u01a1 quan h\u1ea3i quan khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb d\u1eebng b\u1ea3o l\u00e3nh chung c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh th\u00ec th\u1ef1c hi\u1ec7n d\u1eebng ngay vi\u1ec7c s\u1eed d\u1ee5ng b\u1ea3o l\u00e3nh chung \u0111\u00f3 tr\u00ean H\u1ec7 th\u1ed1ng, c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng vi\u1ec7c ch\u1ea5p thu\u1eadn d\u1eebng b\u1ea3o l\u00e3nh chung v\u1edbi \u0111i\u1ec1u ki\u1ec7n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) c\u1ee7a c\u00e1c t\u1edd khai \u0111\u00e3 s\u1eed d\u1ee5ng b\u1ea3o l\u00e3nh chung \u0111\u00f3 \u0111\u00e3 \u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ee7 v\u00e0o ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3o l\u00e3nh thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 k\u00fd k\u1ebft, th\u1ecfa thu\u1eadn ph\u1ed1i h\u1ee3p thu v\u1edbi T\u1ed5ng c\u1ee5c H\u1ea3i quan: Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin s\u1ed1 ti\u1ec1n b\u1ea3o l\u00e3nh thu\u1ebf t\u1ea1i ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i qua H\u1ec7 th\u1ed1ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed tr\u00ean c\u1ed5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, c\u01a1 quan h\u1ea3i quan c\u1eadp nh\u1eadt v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 ch\u1ea5p nh\u1eadn th\u00f4ng quan h\u00e0ng h\u00f3a. Vi\u1ec7c theo d\u00f5i, x\u1eed l\u00fd b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111i\u1ec3m d kho\u1ea3n 3 v\u00e0 \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 44. \u0110\u1ecba \u0111i\u1ec3m, h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf<\/span><\/strong><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m, h\u00ecnh th\u1ee9c n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 126\/2014\/TT-BTC ng\u00e0y 28\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c v\u1ec1 k\u00ea khai, thu n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n thu kh\u00e1c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 45. Thu n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng, m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 172\/2010\/TT-BTC ng\u00e0y 02\/11\/2010 h\u01b0\u1edbng d\u1eabn m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ph\u1ea3i t\u00e1ch t\u1edd khai do t\u1edd khai h\u1ea3i quan qu\u00e1 50 d\u00f2ng h\u00e0ng ho\u1eb7c m\u1ed9t m\u1eb7t h\u00e0ng c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf v\u01b0\u1ee3t s\u1ed1 k\u00fd t\u1ef1 c\u1ee7a \u00f4 s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean t\u1edd khai ho\u1eb7c t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan v\u01b0\u1ee3t s\u1ed1 k\u00fd t\u1ef1 c\u1ee7a \u00f4 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf tr\u00ean t\u1edd khai th\u00ec ch\u1ec9 thu l\u1ec7 ph\u00ed h\u1ea3i quan c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111\u1ea7u ti\u00ean.<\/span>
\n2. H\u00ecnh th\u1ee9c n\u1ed9p: <\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan b\u1eb1ng chuy\u1ec3n kho\u1ea3n theo th\u00e1ng b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed ho\u1eb7c b\u1eb1ng ti\u1ec1n m\u1eb7t. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thu l\u1ec7 ph\u00ed h\u1ea3i quan \u0111i\u1ec7n t\u1eed qua ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu. <\/span>
\n3. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p: <\/span>
\nNg\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n chuy\u1ec3n ti\u1ec1n, n\u1ed9p ti\u1ec1n t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu, ho\u1eb7c t\u1ea1i c\u01a1 quan h\u1ea3i quan. <\/span>
\n4. Th\u1ee7 t\u1ee5c n\u1ed9p: <\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p l\u1ec7 ph\u00ed theo th\u00e1ng: <\/span>
\na.1) Ch\u1eadm nh\u1ea5t trong th\u1eddi gian 10 ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng ti\u1ebfp theo, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan ph\u1ea3i n\u1ed9p c\u1ee7a th\u00e1ng tr\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n thu l\u1ec7 ph\u00ed h\u1ea3i quan c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai. H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eadp trung c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ef1 \u0111\u1ed9ng tr\u1eeb l\u00f9i s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f2n n\u1ee3 theo tr\u1eadt t\u1ef1 n\u1ee3 l\u1ec7 ph\u00ed c\u1ee7a t\u1edd khai c\u00f3 th\u1eddi gian \u0111\u0103ng k\u00fd tr\u01b0\u1edbc tr\u1eeb tr\u01b0\u1edbc, t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd sau tr\u1eeb sau;<\/span>
\na.2) C\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu danh m\u1ee5c c\u00e1c t\u1edd khai h\u1ea3i quan thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan, h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan ph\u1ea3i thu, \u0111\u00e3 thu, c\u00f2n n\u1ee3 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/span>
\na.3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan qua t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu, \u0111\u1ecbnh k\u1ef3 v\u00e0o ng\u00e0y 5 h\u00e0ng th\u00e1ng, c\u01a1 quan h\u1ea3i quan cung c\u1ea5p to\u00e0n b\u1ed9 danh s\u00e1ch c\u00e1c t\u1edd khai ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan cho c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu qua C\u1ed5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span>
\na.4) C\u0103n c\u1ee9 danh s\u00e1ch c\u00e1c t\u1edd khai ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan do c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n thu ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span>
\na.5) \u0110\u1ecbnh k\u1ef3, ng\u00e0y 10 h\u00e0ng th\u00e1ng, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, thanh kho\u1ea3n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan ph\u1ea3i thu, s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 thu, s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan c\u00f2n n\u1ee3 c\u1ee7a t\u1eebng ng\u01b0\u1eddi khai h\u1ea3i quan v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng n\u1ed9p l\u1ec7 ph\u00ed theo th\u00e1ng ho\u1eb7c kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u01b0\u1eddng xuy\u00ean t\u1ea1i m\u1ed9t Chi c\u1ee5c H\u1ea3i quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan c\u0103n c\u1ee9 th\u00f4ng b\u00e1o l\u1ec7 ph\u00ed h\u1ea3i quan tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 n\u1ed9p theo t\u1eebng l\u1ea7n ph\u00e1t sinh;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan b\u1eb1ng ti\u1ec1n m\u1eb7t cho c\u01a1 quan h\u1ea3i quan th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan ghi ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed h\u1ea3i quan v\u00e0 h\u1ea1ch to\u00e1n thanh kho\u1ea3n l\u1ec7 ph\u00ed h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span>
\n5. C\u01a1 quan h\u1ea3i quan kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f2n thi\u1ebfu l\u1ec7 ph\u00ed h\u1ea3i quan. Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 l\u1ec7 ph\u00ed h\u1ea3i quan trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n6. Vi\u1ec7c qu\u1ea3n l\u00fd, theo d\u00f5i n\u1ee3 l\u1ec7 ph\u00ed h\u1ea3i quan (n\u1ebfu ph\u00e1t sinh) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean H\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eadp trung:<\/span>
\na) Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, khi nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o thu n\u1ed9p c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan ph\u1ea3i ki\u1ec3m tra c\u1ee5 th\u1ec3 chi ti\u1ebft s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 thu, s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan m\u1edf t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 th\u1ef1c n\u1ed9p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa b\u00e1o c\u00e1o thu n\u1ed9p s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu \u0111\u00e3 n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1edbi s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u00ec ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n \u0111\u1ec3 qui tr\u00e1ch nhi\u1ec7m c\u1ee5 th\u1ec3;<\/span>
\nb) C\u0103n c\u1ee9 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu \u0111\u00e3 thu v\u00e0 thanh to\u00e1n v\u1edbi c\u01a1 quan h\u1ea3i quan, gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch \u0111\u00e3 ph\u00e1t h\u00e0nh, v\u00e0 x\u00e1c nh\u1eadn \u0111\u00e3 n\u1ed9p ti\u1ec1n c\u1ee7a Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 thu v\u00e0 s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan c\u00f2n ph\u1ea3i thu \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd th\u00edch h\u1ee3p.<\/span>
\n7. Th\u1ee7 t\u1ee5c, tr\u00e1ch nhi\u1ec7m v\u00e0 kinh ph\u00ed u\u1ef7 nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan:<\/span>
\na) Vi\u1ec7c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng gi\u1eefa T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1edbi th\u1ee7 tr\u01b0\u1edfng c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan theo m\u1eabu s\u1ed1 07\/UNTH\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu:<\/span>
\nb.1) X\u00e2y d\u1ef1ng c\u01a1 s\u1edf H\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu \u0111\u00e3 k\u00fd.<\/span>
\nT\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu kh\u00f4ng \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1ea1i cho b\u1ea5t c\u1ee9 b\u00ean th\u1ee9 ba n\u00e0o th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu \u0111\u00e3 k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span>
\nb.2) Ti\u1ebfp nh\u1eadn th\u00f4ng tin v\u1ec1 vi\u1ec7c thu l\u1ec7 ph\u00ed h\u1ea3i quan t\u1eeb c\u01a1 quan h\u1ea3i quan; t\u1ed5 ch\u1ee9c vi\u1ec7c thu v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 thu v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. S\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 ghi thu tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed h\u1ea3i quan;<\/span>
\nb.3) C\u1ea5p ch\u1ee9ng t\u1eeb thu l\u1ec7 ph\u00ed h\u1ea3i quan cho ng\u01b0\u1eddi n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan khi thu l\u1ec7 ph\u00ed h\u1ea3i quan theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span>
\nL\u1eadp B\u1ea3ng k\u00ea chi ti\u1ebft ch\u1ee9ng t\u1eeb thu chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p ti\u1ec1n v\u00e0 l\u1eadp gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc;<\/span>
\nb.4) Ch\u1eadm nh\u1ea5t ng\u00e0y 10 c\u1ee7a th\u00e1ng sau, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o s\u1ed1 \u0111\u00e3 thu, \u0111\u00e3 n\u1ed9p c\u1ee7a th\u00e1ng tr\u01b0\u1edbc g\u1eedi c\u01a1 quan h\u1ea3i quan theo m\u1eabu s\u1ed1 08\/BCT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. B\u00e1o c\u00e1o thu n\u1ed9p ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i thu, s\u1ed1 \u0111\u00e3 thu, s\u1ed1 c\u00f2n t\u1ed3n \u0111\u1ecdng, nguy\u00ean nh\u00e2n t\u1ed3n \u0111\u1ecdng v\u00e0 ki\u1ebfn ngh\u1ecb c\u00e1c gi\u1ea3i ph\u00e1p \u0111\u00f4n \u0111\u1ed1c thu n\u1ed9p ti\u1ebfp;<\/span>
\nb.5) Quy\u1ebft to\u00e1n s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu<\/span>
\nc.1) Th\u00f4ng b\u00e1o c\u00f4ng khai t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u1ec3 ng\u01b0\u1eddi khai h\u1ea3i quan bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n;<\/span>
\nc.2) Ph\u00e1t h\u00e0nh th\u00f4ng b\u00e1o s\u1ed1 ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan trong th\u00e1ng, giao cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed tr\u01b0\u1edbc ng\u00e0y 5 c\u1ee7a th\u00e1ng sau qua C\u1ed5ng thanh to\u00e1n \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span>
\nc.3) H\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan th\u1ef1c hi\u1ec7n thu l\u1ec7 ph\u00ed h\u1ea3i quan theo \u0111\u00fang quy \u0111\u1ecbnh; <\/span>
\nc.4) Chi tr\u1ea3 kinh ph\u00ed \u1ee7y nhi\u1ec7m thu cho t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan theo h\u1ee3p \u0111\u1ed3ng \u1ee7y nhi\u1ec7m thu \u0111\u00e3 k\u00fd;<\/span>
\nc.5) Ki\u1ec3m tra t\u00ecnh h\u00ecnh thu n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan. <\/span>
\nd) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc:<\/span>
\nChuy\u1ec3n ch\u1ee9ng t\u1eeb cho c\u01a1 quan h\u1ea3i quan v\u1ec1 s\u1ed1 ti\u1ec1n t\u1ed5 ch\u1ee9c \u1ee7y nhi\u1ec7m thu \u0111\u00e3 n\u1ed9p \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd;<\/span>
\n\u0111) Kinh ph\u00ed \u1ee7y nhi\u1ec7m thu<\/span>
\nKinh ph\u00ed \u1ee7y nhi\u1ec7m thu \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb ngu\u1ed3n thu l\u1ec7 ph\u00ed h\u1ea3i quan c\u1ee7a c\u01a1 quan h\u1ea3i quan. M\u1ee9c ph\u00ed tr\u1ea3 cho b\u00ean \u1ee7y nhi\u1ec7m thu theo th\u1ecfa thu\u1eadn gi\u1eefa T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 theo t\u1eebng th\u1eddi k\u1ef3.<\/span>
\nVi\u1ec7c chi tr\u1ea3 kinh ph\u00ed \u1ee7y nhi\u1ec7m thu ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n th\u00f4ng qua t\u00e0i kho\u1ea3n c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu t\u1ea1i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc. Kh\u00f4ng th\u1ef1c hi\u1ec7n thanh to\u00e1n kinh ph\u00ed \u1ee7y nhi\u1ec7m thu b\u1eb1ng ti\u1ec1n m\u1eb7t. C\u01a1 quan h\u1ea3i quan ph\u1ea3i tr\u1ea3 to\u00e0n b\u1ed9 kinh ph\u00ed cho b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu tr\u00ean c\u01a1 s\u1edf s\u1ed1 ti\u1ec1n l\u1ec7 ph\u00ed \u0111\u00e3 th\u1ef1c n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n8. X\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan:<\/span>
\nM\u1ecdi h\u00e0nh vi c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u00e0m ch\u1eadm n\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan \u0111\u00e3 thu v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec1u coi l\u00e0 h\u00e0nh vi chi\u1ebfm d\u1ee5ng ti\u1ec1n l\u1ec7 ph\u00ed h\u1ea3i quan, b\u00ean \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m thu l\u1ec7 ph\u00ed h\u1ea3i quan s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 46. N\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh<\/strong> <\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 33 v\u00e0 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nN\u1ebfu k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a kh\u00e1c so v\u1edbi n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf d\u1eabn \u0111\u1ebfn c\u00f3 thay \u0111\u1ed5i v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec sau khi c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n khai b\u1ed5 sung th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng, n\u1ed9p thu\u1ebf, kh\u00f4ng ph\u1ea3i t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian ch\u1edd k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh ho\u1eb7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng khai b\u1ed5 sung th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n thi\u1ebfu, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 ti\u1ec1n ph\u1ea1t (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 47. Th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/span><\/strong><\/p>\n

1. Ti\u1ec1n thu\u1ebf ch\u01b0a n\u1ed9p c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng l\u00e0 ti\u1ec1n thu\u1ebf n\u1ee3.<\/span>
\n2. Ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 \u0111\u1ebfn h\u1ea1n n\u1ed9p ph\u1ea3i thanh to\u00e1n theo th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 12 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13, trong \u0111\u00f3:<\/span>
\na) Ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p qu\u00e1 h\u1ea1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf l\u00e0 kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n qu\u00e1 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf;<\/span>
\nb) Ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p qu\u00e1 h\u1ea1n ch\u01b0a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf l\u00e0 kho\u1ea3n n\u1ee3 qu\u00e1 h\u1ea1n ch\u01b0a qu\u00e1 90 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\n3. Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, c\u01a1 quan h\u1ea3i quan ph\u1ed1i h\u1ee3p trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 thu ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 v\u00e0 thu theo \u0111\u00fang th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\na) C\u01a1 quan h\u1ea3i quan theo d\u00f5i t\u00ecnh h\u00ecnh n\u1ee3 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p theo \u0111\u00fang th\u1ee9 t\u1ef1, x\u00e2y d\u1ef1ng H\u1ec7 th\u1ed1ng tra c\u1ee9u d\u1eef li\u1ec7u \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 tra c\u1ee9u v\u00e0 ch\u1ea5p h\u00e0nh n\u1ed9p thu\u1ebf theo \u0111\u00fang th\u1ee9 t\u1ef1 quy \u0111\u1ecbnh; <\/span>
\nb) C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 lu\u00e2n chuy\u1ec3n ch\u1ee9ng t\u1eeb, th\u00f4ng tin chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ed9p cho c\u01a1 quan h\u1ea3i quan bi\u1ebft \u0111\u1ec3 theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t kh\u00f4ng \u0111\u00fang th\u1ee9 t\u1ef1, c\u01a1 quan h\u1ea3i quan l\u1eadp l\u1ec7nh \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 thu, g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh; ho\u1eb7c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p c\u00e1c kho\u1ea3n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3 kh\u00e1c theo \u0111\u00fang th\u1ee9 t\u1ef1 thanh to\u00e1n. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1edd khai h\u1ea3i quan m\u1edbi ph\u00e1t sinh ch\u1ec9 \u0111\u01b0\u1ee3c th\u00f4ng quan khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 qu\u00e1 h\u1ea1n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ghi c\u1ee5 th\u1ec3 s\u1ed1 ti\u1ec1n n\u1ed9p cho t\u1eebng lo\u1ea1i ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t tr\u00ean ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan h\u1ea1ch to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 thu theo th\u1ee9 t\u1ef1, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc bi\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 48. \u1ea4n \u0111\u1ecbnh thu\u1ebf<\/span><\/strong><\/p>\n

1. \u1ea4n \u0111\u1ecbnh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y l\u00e0 vi\u1ec7c c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n quy\u1ec1n h\u1ea1n x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf v\u00e0 t\u00ednh thu\u1ebf, th\u00f4ng b\u00e1o, y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP.<\/span>
\n3. Vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf ph\u1ea3i theo \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 36 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf. <\/span>
\n4. C\u0103n c\u1ee9 \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf l\u00e0 s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p c\u1ee7a h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf; ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 c\u00e1c th\u00f4ng tin, c\u01a1 s\u1edf d\u1eef li\u1ec7u kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP v\u00e0 quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 5 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. Th\u1ea9m quy\u1ec1n \u1ea5n \u0111\u1ecbnh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP.<\/span>
\n6. Th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 \u1ea5n \u0111\u1ecbnh thu\u1ebf<\/span>
\n a) \u1ea4n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng;<\/span>
\nb) Khi th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf, c\u01a1 quan h\u1ea3i quan ph\u1ea3i \u1ea5n \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan (l\u01b0\u1ee3ng h\u00e0ng, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, m\u00e3 s\u1ed1, m\u1ee9c thu\u1ebf, xu\u1ea5t x\u1ee9, t\u1ef7 gi\u00e1, \u0111\u1ecbnh m\u1ee9c\u2026) l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n (kh\u00f4ng thu) c\u1ee7a t\u1eebng m\u1eb7t h\u00e0ng, t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, c\u01a1 quan h\u1ea3i quan ph\u1ea3i t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi y\u1ebfu t\u1ed1 \u1ea5n \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft c\u00f9ng v\u1edbi k\u1ebft qu\u1ea3 \u1ea5n \u0111\u1ecbnh y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; <\/span>
\nc) Th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 c\u1ee5 th\u1ec3:<\/span>
\nc.1) X\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u1ea5n \u0111\u1ecbnh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc.2) X\u00e1c \u0111\u1ecbnh c\u00e1ch th\u1ee9c \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP v\u00e0 th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u01b0 sau:<\/span>
\nc.2.1) Tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p:<\/span>
\nc.2.1.1) Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf (l\u01b0\u1ee3ng h\u00e0ng, tr\u1ecb gi\u00e1, t\u1ef7 gi\u00e1, xu\u1ea5t x\u1ee9, m\u00e3 s\u1ed1, m\u1ee9c thu\u1ebf) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan;<\/span>
\nc.2.1.2) T\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf do ng\u01b0\u1eddi khai thu\u1ebf \u0111\u00e3 khai, \u0111\u00e3 t\u00ednh v\u00e0 \u0111\u00e3 n\u1ed9p (n\u1ebfu \u0111\u00e3 n\u1ed9p); <\/span>
\nc.2.1.3) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3).<\/span>
\nc.2.2) Tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh t\u1eebng y\u1ebfu t\u1ed1 li\u00ean quan l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p: <\/span>
\nc.2.2.1) Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p;<\/span>
\nc.2.2.2) X\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0\/ho\u1eb7c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf (l\u01b0\u1ee3ng h\u00e0ng, tr\u1ecb gi\u00e1, m\u1ee9c thu\u1ebf\u2026) tr\u00ean c\u01a1 s\u1edf y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u01b0\u1ee3c \u1ea5n \u0111\u1ecbnh v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt kh\u00e1c c\u00f3 li\u00ean quan. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf v\u00e0\/ho\u1eb7c c\u00e1c c\u0103n c\u1ee9 t\u00ednh thu\u1ebf cho h\u00e0ng h\u00f3a c\u00f9ng lo\u1ea1i chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng thu\u1ed9c nhi\u1ec1u t\u1edd khai h\u1ea3i quan kh\u00e1c nhau, th\u00ec s\u1ed1 ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf trung b\u00ecnh t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\n c.2.2.3) T\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf do ng\u01b0\u1eddi khai thu\u1ebf \u0111\u00e3 khai, \u0111\u00e3 t\u00ednh v\u00e0 \u0111\u00e3 n\u1ed9p (n\u1ebfu \u0111\u00e3 n\u1ed9p); x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 133 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc.2.2.4) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3).<\/span>
\n7. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/span>
\na) Khi \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u01a1 quan h\u1ea3i quan ph\u1ea3i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf theo m\u1eabu s\u1ed1 09\/Q\u0110A\u0110T\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, \u0111\u1ed3ng th\u1eddi g\u1eedi cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft trong th\u1eddi h\u1ea1n 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi k\u00fd quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf do c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf th\u1ef1c t\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh, c\u01a1 quan h\u1ea3i quan ph\u1ea3i ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh kh\u00f4ng \u0111\u00fang th\u00ec ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh hu\u1ef7 quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh theo m\u1eabu s\u1ed1 10\/HQ\u0110A\u0110T\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span>
\n a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu, s\u1ed1 ti\u1ec1n thu\u1ebf tr\u1ed1n, s\u1ed1 ti\u1ec1n thu\u1ebf gian l\u1eadn do c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh, theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 107, 108 v\u00e0 110 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 33, 34, 35 \u0110i\u00ea\u0300u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u00ec b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh. Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 110 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 35 \u0110i\u00ea\u0300u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan; <\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1eabn ph\u1ea3i n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3, \u0111\u1ed3ng th\u1eddi c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u c\u01a1 quan h\u1ea3i quan gi\u1ea3i th\u00edch, khi\u1ebfu n\u1ea1i, ho\u1eb7c kh\u1edfi ki\u1ec7n v\u1ec1 vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 khi\u1ebfu n\u1ea1i, kh\u1edfi ki\u1ec7n.<\/span><\/p>\n

\u0110i\u1ec1u 49. X\u1eed l\u00fd ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba<\/span><\/strong><\/p>\n

1. Ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 n\u1ed9p th\u1eeba trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: <\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p (bao g\u1ed3m c\u1ea3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan; h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh, sau \u0111\u00f3 \u0111\u00e3 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m) \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i thu\u1ebf trong th\u1eddi h\u1ea1n 10 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n n\u1ee3, k\u1ec3 c\u1ea3 vi\u1ec7c b\u00f9 tr\u1eeb gi\u1eefa c\u00e1c lo\u1ea1i thu\u1ebf v\u1edbi nhau; ho\u1eb7c tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n n\u1ed9p thu\u1ebf ti\u1ebfp theo; ho\u1eb7c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n x\u1eed ph\u1ea1t do \u0111\u00e3 th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf ho\u1eb7c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 111 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p.<\/span>
\n2. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 4 ch\u01b0\u01a1ng VI Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn nh\u01b0 sau: <\/span>
\na) H\u1ed3 s\u01a1 bao g\u1ed3m:<\/span>
\na.1) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\n S\u1ed1 t\u1edd khai h\u1ea3i quan; s\u1ed1 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba; l\u00fd do n\u1ed9p th\u1eeba, h\u01b0\u1edbng x\u1eed l\u00fd; <\/span>
\na.2) C\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ch\u1ee9ng minh s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba: 01 b\u1ea3n ch\u1ee5p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p ch\u1ee9ng t\u1eeb n\u00e0y trong h\u1ed3 s\u01a1 h\u1ea3i quan);<\/span>
\na.3) Bi\u00ean lai n\u1ed9p ph\u1ea1t: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\nb) C\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p, \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed1c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb, t\u00ednh ch\u00ednh x\u00e1c, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 x\u1eed l\u00fd nh\u01b0 sau: <\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p; k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u00ednh x\u00e1c th\u00ec ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo m\u1eabu s\u1ed1 11\/Q\u0110HT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p nh\u01b0ng k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ch\u01b0a ch\u00ednh x\u00e1c th\u00ec th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba \u0111\u00fang theo quy \u0111\u1ecbnh;<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 n\u1ed9p l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p; c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft, n\u00eau r\u00f5 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh kh\u00f4ng c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba.<\/span>
\nc) Th\u1eddi h\u1ea1n c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd h\u1ed3 s\u01a1 n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1ea1i ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba;<\/span>
\nd) Tr\u00ean c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba; c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ph\u1ea3i thanh kho\u1ea3n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba v\u00e0 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba tr\u00ean H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n4. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba: C\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 ph\u00e1t sinh ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n5. S\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi v\u1edbi ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3) v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\n

M\u1ee5c 6<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00e1c<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 50. Quy \u0111\u1ecbnh v\u1ec1 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng:<\/span>
\na) H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh \u0111i qua l\u00e3nh th\u1ed5 \u0111\u1ea5t li\u1ec1n Vi\u1ec7t Nam;<\/span>
\nb) H\u00e0ng h\u00f3a chuy\u1ec3n c\u1eeda kh\u1ea9u bao g\u1ed3m:<\/span>
\nb.1) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan t\u1ea1i Chi c\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t; kho ngo\u1ea1i quan; \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba; <\/span>
\nb.2) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan t\u1ea1i Chi c\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u, khu phi thu\u1ebf quan;<\/span>
\nb.3) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u1eadn chuy\u1ec3n t\u1eeb c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba; kho ngo\u1ea1i quan; \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb; kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\nb.4) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn c\u1ea3ng \u0111\u00edch ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb ho\u1eb7c \u0111\u1ebfn c\u1eeda kh\u1ea9u kh\u00e1c;<\/span>
\nb.5) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn kho ngo\u1ea1i quan; <\/span>
\nb.6) H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb khu phi thu\u1ebf quan \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, kho ngo\u1ea1i quan; \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba; \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u ho\u1eb7c \u0111\u1ebfn c\u00e1c khu phi thu\u1ebf quan kh\u00e1c;<\/span>
\nb.7) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u1eadn chuy\u1ec3n t\u1eeb \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan n\u00e0y \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan kh\u00e1c.<\/span>
\n2. Ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, ni\u00eam phong h\u1ea3i quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p do \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a kh\u00f4ng th\u1ec3 ni\u00eam phong theo quy \u0111\u1ecbnh trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb n\u01a1i h\u00e0ng h\u00f3a kh\u1edfi h\u00e0nh \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ebfn; v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a theo \u0111\u00fang tuy\u1ebfn \u0111\u01b0\u1eddng, th\u1eddi gian \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00f4ng th\u1ec3 \u0111\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, ni\u00eam phong h\u1ea3i quan ho\u1eb7c kh\u00f4ng v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a theo \u0111\u00fang tuy\u1ebfn \u0111\u01b0\u1eddng, l\u1ed9 tr\u00ecnh, th\u1eddi gian th\u00ec sau khi \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u1ea1n ch\u1ebf v\u00e0 ng\u0103n ng\u1eeba t\u1ed5n th\u1ea5t x\u1ea3y ra th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan h\u1ea3i quan n\u01a1i g\u1ea7n nh\u1ea5t \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111i\u1ec3m \u0111\u00edch \u0111\u00e3 \u0111\u0103ng k\u00fd; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 th\u00f4ng b\u00e1o ngay v\u1edbi c\u01a1 quan h\u1ea3i quan th\u00ec t\u00f9y theo \u0111\u1ecba b\u00e0n th\u00edch h\u1ee3p th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan c\u00f4ng an, b\u1ed9 \u0111\u1ed9i bi\u00ean ph\u00f2ng, c\u1ea3nh s\u00e1t bi\u1ec3n \u0111\u1ec3 x\u00e1c nh\u1eadn. <\/span><\/p>\n

\u0110i\u1ec1u 51. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan<\/span><\/strong><\/p>\n

1. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp: <\/span>
\na) Th\u1ee7 t\u1ee5c h\u1ea3i quan v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh \u0111i qua l\u00e3nh th\u1ed5 \u0111\u1ea5t li\u1ec1n Vi\u1ec7t Nam v\u00e0 h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.3, b.4 kho\u1ea3n 1 \u0110i\u1ec1u 50 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i;<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\nb.1) T\u1edd khai v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 6 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.2) V\u1eadn t\u1ea3i \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qua bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9 kh\u00f4ng c\u00f3 v\u1eadn t\u1ea3i \u0111\u01a1n: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nb.3) Gi\u1ea5y ph\u00e9p qu\u00e1 c\u1ea3nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng qu\u00e1 c\u1ea3nh ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p: 01 b\u1ea3n ch\u00ednh.<\/span>
\n\u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.3 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 qu\u00e1 c\u1ea3nh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00f4ng qua H\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00edch h\u1ee3p, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p b\u1ea3n ch\u00ednh gi\u1ea5y ph\u00e9p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb kho ngo\u1ea1i quan, \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb, c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp \u1edf n\u1ed9i \u0111\u1ecba \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t \u0111\u1ec3 xu\u1ea5t \u0111i n\u01b0\u1edbc ngo\u00e0i th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2, b.3 kho\u1ea3n n\u00e0y.<\/span>
\nc) Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span>
\nc.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/span>
\nKhai th\u00f4ng tin t\u1edd khai v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin t\u1ea1i m\u1ee5c 6 Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y; ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng v\u00e0 th\u1ef1c hi\u1ec7n:<\/span>
\nc.1.1) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai thu\u1ed9c lu\u1ed3ng 1 v\u00e0 \u0111\u01b0\u1ee3c H\u1ec7 th\u1ed1ng ph\u00ea duy\u1ec7t v\u1eadn chuy\u1ec3n, ng\u01b0\u1eddi khai h\u1ea3i quan in Th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n v\u00e0 xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i \u0111\u1ec3 ni\u00eam phong, x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i;<\/span>
\nc.1.2) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai thu\u1ed9c lu\u1ed3ng 2, ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y cho c\u01a1 quan h\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i \u0111\u1ec3 ki\u1ec3m tra; c\u0103n c\u1ee9 v\u00e0o th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan, khai b\u1ed5 sung s\u1ed1 hi\u1ec7u ni\u00eam phong h\u1ea3i quan, s\u1ed1 ch\u00ec h\u1ea3i quan v\u00e0 xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ni\u00eam phong, x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i;<\/span>
\nc.1.3) Xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt;<\/span>
\nc.1.4) Khai b\u1ed5 sung t\u1edd khai v\u1eadn chuy\u1ec3n theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\nc.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 kho, b\u00e3i<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 kho b\u00e3i c\u00f3 k\u1ebft n\u1ed1i trao \u0111\u1ed5i d\u1eef li\u1ec7u h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan h\u1ea3i quan th\u00ec t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 kho, b\u00e3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng th\u00f4ng tin kh\u1edfi h\u00e0nh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c x\u00e1c nh\u1eadn h\u00e0ng \u0111\u1ebfn \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/span>
\nc.3) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i:<\/span>
\nc.3.1) Ki\u1ec3m tra h\u1ed3 s\u01a1 trong tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng y\u00eau c\u1ea7u ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung th\u00f4ng tin v\u1ec1 s\u1ed1 hi\u1ec7u ni\u00eam phong h\u1ea3i quan, s\u1ed1 ch\u00ec h\u1ea3i quan v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c tr\u00ean t\u1edd khai v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y. K\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi tr\u00ean Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu 06\/PGKQKT\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 \u0111\u01b0\u1ee3c g\u1eedi cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 theo d\u00f5i v\u00e0 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh;<\/span>
\nc.3.2) Ph\u00ea duy\u1ec7t t\u1edd khai v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nc.3.3) C\u0103n c\u1ee9 th\u00f4ng tin khai b\u1ed5 sung c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u1ec1 s\u1ed1 hi\u1ec7u ni\u00eam phong h\u1ea3i quan, s\u1ed1 ch\u00ec h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ni\u00eam phong h\u00e0ng h\u00f3a;<\/span>
\nc.3.4) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i v\u00e0o H\u1ec7 th\u1ed1ng trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 kho, b\u00e3i kh\u00f4ng k\u1ebft n\u1ed1i trao \u0111\u1ed5i d\u1eef li\u1ec7u h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span>
\nc.3.5) Theo d\u00f5i v\u1ec1 th\u00f4ng tin l\u00f4 h\u00e0ng v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan;<\/span>
\nc.3.6) T\u1ed5 ch\u1ee9c truy t\u00ecm l\u00f4 h\u00e0ng trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n v\u1eadn chuy\u1ec3n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea3n h\u1ed3i c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn.<\/span>
\nc.4) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn:<\/span>
\nc.4.1) Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu t\u00ecnh tr\u1ea1ng ni\u00eam phong h\u1ea3i quan (n\u1ebfu c\u00f3);<\/span>
\nc.4.2) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng \u0111\u1ebfn v\u00e0o H\u1ec7 th\u1ed1ng trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 kho b\u00e3i kh\u00f4ng k\u1ebft n\u1ed1i trao \u0111\u1ed5i d\u1eef li\u1ec7u h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span>
\nc.4.3) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y. K\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c ghi tr\u00ean Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu 06\/PGKQKT\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nd) Khai b\u1ed5 sung, h\u1ee7y khai v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp:<\/span>
\nd.1) Vi\u1ec7c khai b\u1ed5 sung, h\u1ee7y t\u1edd khai v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111\u00edch v\u00e0o H\u1ec7 th\u1ed1ng;<\/span>
\nd.2) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai b\u1ed5 sung v\u00e0 h\u1ee7y c\u00e1c th\u00f4ng tin v\u1eadn chuy\u1ec3n do ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ph\u00e1t hi\u1ec7n ho\u1eb7c theo th\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn khai b\u00e1o v\u1eadn chuy\u1ec3n c\u1ee7a c\u01a1 quan h\u1ea3i quan g\u1eedi \u0111\u1ebfn qua H\u1ec7 th\u1ed1ng;<\/span>
\nd.3) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i quy\u1ebft \u0111\u1ecbnh vi\u1ec7c khai b\u1ed5 sung, h\u1ee7y t\u1edd khai v\u1eadn chuy\u1ec3n.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p: <\/span>
\na) Th\u1ee7 t\u1ee5c h\u1ea3i quan v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1, b.2, b.5, b.6 kho\u1ea3n 1 \u0110i\u1ec1u 50 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) \u0110\u1ecba \u0111i\u1ec3m, h\u1ed3 s\u01a1 v\u00e0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p th\u1ef1c hi\u1ec7n \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng; c\u00e1c th\u00f4ng tin v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p \u0111\u01b0\u1ee3c k\u00ea khai theo c\u00e1c ch\u1ec9 ti\u00eau quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y; Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng kh\u00f4ng h\u1ed7 tr\u1ee3 khai b\u00e1o th\u00f4ng tin v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i ti\u00eau ch\u00ed \u201cPh\u1ea7n ghi ch\u00fa\u201d tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a (ghi r\u00f5 th\u1eddi gian, tuy\u1ebfn \u0111\u01b0\u1eddng, \u0111\u1ecba \u0111i\u1ec3m n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i v\u00e0 \u0111\u1ecba \u0111i\u1ec3m n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn); Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c ni\u00eam phong \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 b\u00e0n giao cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c;<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span>
\nc.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai, thu\u1ed9c di\u1ec7n ni\u00eam phong h\u1ea3i quan<\/span>
\nc.1.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i:<\/span>
\nc.1.1.1) Ni\u00eam phong h\u00e0ng h\u00f3a; c\u1eadp nh\u1eadt th\u00f4ng tin b\u00e0n giao h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p n\u1ebfu l\u00e0 h\u00e0ng r\u1eddi, h\u00e0ng c\u1ed3ng k\u1ec1nh, h\u00e0ng si\u00eau tr\u01b0\u1eddng, si\u00eau tr\u1ecdng kh\u00f4ng th\u1ec3 ni\u00eam phong \u0111\u01b0\u1ee3c, c\u00f4ng ch\u1ee9c h\u1ea3i quan ghi r\u00f5 t\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, k\u00fd m\u00e3 hi\u1ec7u, xu\u1ea5t x\u1ee9 (n\u1ebfu c\u00f3) ho\u1eb7c ch\u1ee5p \u1ea3nh nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng ho\u1eb7c g\u1eedi k\u00e8m bi\u00ean b\u1ea3n b\u00e0n giao;<\/span>
\nc.1.1.2) B\u00e0n giao h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 v\u1eadn chuy\u1ec3n ra c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\nc.1.1.3) Theo d\u00f5i v\u1ec1 th\u00f4ng tin l\u00f4 h\u00e0ng v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan;<\/span>
\nc.1.1.4) Qu\u00e1 th\u1eddi h\u1ea1n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a m\u00e0 h\u00e0ng h\u00f3a ch\u01b0a \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec t\u1ed5 ch\u1ee9c truy t\u00ecm h\u00e0ng h\u00f3a.<\/span>
\nc.1.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng ho\u00e1 v\u1eadn chuy\u1ec3n \u0111\u1ebfn:<\/span>
\nc.1.2.1) Ti\u1ebfp nh\u1eadn h\u00e0ng h\u00f3a do ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh;<\/span>
\nc.1.2.2) Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ni\u00eam phong h\u1ea3i quan v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nc.1.2.3) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111\u1ebfn tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nc.1.2.4) Ph\u1ed1i h\u1ee3p v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i th\u1ef1c hi\u1ec7n truy t\u00ecm h\u00e0ng h\u00f3a trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n v\u1eadn chuy\u1ec3n m\u00e0 ch\u01b0a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ebfn.<\/span>
\nc.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i ni\u00eam phong h\u1ea3i quan:<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t.<\/span>
\nd) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u:<\/span>
\nd.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u01b0a v\u1ec1 ki\u1ec3m tra t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra ngo\u00e0i c\u1eeda kh\u1ea9u, h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i ni\u00eam phong h\u1ea3i quan:<\/span>
\nd.1.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai :<\/span>
\nd.1.1.1) C\u1eadp nh\u1eadt th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ni\u00eam phong, b\u00e0n giao cho ng\u01b0\u1eddi khai h\u1ea3i quan v\u1eadn chuy\u1ec3n v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra;<\/span>
\nd.1.1.2) Ti\u1ebfp nh\u1eadn h\u00e0ng h\u00f3a do ng\u01b0\u1eddi khai h\u1ea3i quan v\u1eadn chuy\u1ec3n \u0111\u1ebfn, ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ni\u00eam phong h\u00e0ng h\u00f3a v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nd.1.1.3) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng \u0111\u1ebfn tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nd.1.1.4) Theo d\u00f5i th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, ph\u1ed1i h\u1ee3p v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a \u0111\u1ec3 truy t\u00ecm trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n v\u1eadn chuy\u1ec3n nh\u01b0ng h\u00e0ng h\u00f3a ch\u01b0a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra.<\/span>
\nd.1.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a<\/span>
\nd.1.2.1) C\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai, th\u1ef1c hi\u1ec7n ni\u00eam phong, c\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i v\u00e0o h\u1ec7 th\u1ed1ng; b\u00e0n giao h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi khai h\u1ea3i quan v\u1eadn chuy\u1ec3n v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra;<\/span>
\nd.1.2.2) Theo d\u00f5i th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i, ch\u1ee7 tr\u00ec truy t\u00ecm trong tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n v\u1eadn chuy\u1ec3n nh\u01b0ng h\u00e0ng h\u00f3a ch\u01b0a \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra.<\/span>
\nd.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c di\u1ec7n ph\u1ea3i ni\u00eam phong h\u1ea3i quan:<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0a h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t t\u1ea1i c\u1eeda kh\u1ea9u sau khi \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan cho ph\u00e9p.<\/span>
\ne) Vi\u1ec7c khai b\u1ed5 sung, h\u1ee7y khai v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, \u0111i\u1ec3m c.1, d.1 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, tr\u01b0\u1eddng h\u1ee3p gi\u1eefa Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111i v\u00e0 Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111\u1ebfn ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qua h\u1ec7 th\u1ed1ng ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c khai v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan qua H\u1ec7 th\u1ed1ng th\u00ec Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i s\u1eed d\u1ee5ng Bi\u00ean b\u1ea3n b\u00e0n giao theo m\u1eabu 10\/BBBG\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 b\u00e0n giao h\u00e0ng h\u00f3a cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c Bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u00e0ng h\u00f3a, Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn x\u00e1c nh\u1eadn, h\u1ed3i b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i \u0111\u1ec3 bi\u1ebft v\u00e0 l\u01b0u k\u00e8m h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\n4. T\u1ed5ng c\u1ee5c H\u1ea3i quan h\u01b0\u1edbng d\u1eabn vi\u1ec7c khai h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.7 kho\u1ea3n 1 \u0110i\u1ec1u 50 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 52. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u:<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n:<\/span>
\na.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u00e3 th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp, sau khi t\u1eadp k\u1ebft h\u00e0ng h\u00f3a trong khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n cung c\u1ea5p th\u00f4ng tin s\u1ed1 t\u1edd khai, danh s\u00e1ch container theo m\u1eabu s\u1ed1 29\/DSCT\/GSQL Ph\u1ee5 l\u1ee5c V (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng container) ho\u1eb7c danh s\u00e1ch h\u00e0ng h\u00f3a theo m\u1eabu s\u1ed1 30\/DSHH\/GSQL Ph\u1ee5 l\u1ee5c V (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kh\u00e1c) ho\u1eb7c Th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n cho doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i (\u0111\u1ed1i v\u1edbi khu v\u1ef1c c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i) ho\u1eb7c c\u01a1 quan h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf;<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n in danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed h\u1ea3i quan (\u0111\u1ecba ch\u1ec9: http:\/\/www.customs.gov.vn) ho\u1eb7c h\u1ec7 th\u1ed1ng khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a so v\u1edbi n\u1ed9i dung khai tr\u00ean t\u1edd khai h\u1ea3i quan khi h\u00e0ng h\u00f3a \u0111\u00e3 v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t, ng\u01b0\u1eddi khai h\u1ea3i quan in ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u00f4ng ch\u1ee9c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u in danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a t\u1eeb H\u1ec7 th\u1ed1ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh t\u1edd khai h\u1ea3i quan gi\u1ea5y \u0111\u01b0\u1ee3c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai x\u00e1c nh\u1eadn th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng.<\/span>
\na.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u00e3 th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng t\u1ea1i Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, ni\u00eam phong h\u1ea3i quan trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n \u0111\u1ec3 xu\u1ea5t tr\u00ecnh cho h\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t. Sau khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra x\u00e1c nh\u1eadn, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y;<\/span>
\na.3) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u do Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u00ec sau khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y;<\/span>
\na.4) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng ch\u01b0a c\u00f3 H\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ea3m b\u1ea3o ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh \u0111\u1ec3 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o l\u01b0u gi\u1eef, \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c c\u1ea3ng, kho, b\u00e3i th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n cung c\u1ea5p th\u00f4ng tin s\u1ed1 t\u1edd khai, danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan;<\/span>
\na.5) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t, nh\u01b0ng ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n ch\u1ec9 x\u1ebfp \u0111\u01b0\u1ee3c m\u1ed9t ph\u1ea7n l\u00f4 h\u00e0ng l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, ph\u1ea7n c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c xu\u1ea5t l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c th\u00ec ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a \u0111\u1ec3 ti\u1ebfp t\u1ee5c gi\u00e1m s\u00e1t s\u1ed1 h\u00e0ng c\u00f2n l\u1ea1i \u0111\u1ebfn khi th\u1ef1c xu\u1ea5t h\u1ebft.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i:<\/span>
\nb.1) Tr\u00ean c\u01a1 s\u1edf danh s\u00e1ch th\u00f4ng tin s\u1ed1 t\u1edd khai, danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a do ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n cung c\u1ea5p, doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a, \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u00f4ng tin t\u1edd khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c x\u1ebfp h\u00e0ng l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan;<\/span>
\nb.2) Sau khi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c kho, b\u00e3i, c\u1ea3ng \u0111\u1ec3 x\u1ebfp l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t ho\u1eb7c c\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng \u0111\u1ebfn tr\u00ean H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\nb.3) Khi H\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1, ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 ph\u1ed1i h\u1ee3p x\u1eed l\u00fd \u0111\u1ea3m b\u1ea3o kh\u00f4ng g\u00e2y \u00e1ch t\u1eafc cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, xu\u1ea5t c\u1ea3nh c\u1ee7a ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan: <\/span>
\nc.1) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nc.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 kho\u1ea3n n\u00e0y: Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra th\u00f4ng tin do ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n cung c\u1ea5p n\u00eau t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y v\u00e0 th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t ho\u1eb7c c\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng \u0111\u1ebfn tr\u00ean H\u1ec7 th\u1ed1ng. <\/span>
\nRi\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf vi\u1ec7c x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t ho\u1eb7c c\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng \u0111\u1ebfn tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n qua khu v\u1ef1c c\u1eeda kh\u1ea9u xu\u1ea5t sang n\u01b0\u1edbc nh\u1eadp kh\u1ea9u;<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.4 kho\u1ea3n n\u00e0y xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i, sau khi x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean h\u1ec7 th\u1ed1ng, c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn tr\u00ean danh s\u00e1ch container ho\u1eb7c danh s\u00e1ch h\u00e0ng h\u00f3a v\u00e0 giao ng\u01b0\u1eddi khai h\u1ea3i quan chuy\u1ec3n cho doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng x\u1ebfp h\u00e0ng l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng t\u1edd khai v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp, tr\u00ean c\u01a1 s\u1edf th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n do ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p, c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean h\u1ec7 th\u1ed1ng, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c tr\u00ean trang \u0111\u1ea7u c\u1ee7a th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n v\u00e0 giao ng\u01b0\u1eddi khai h\u1ea3i quan chuy\u1ec3n cho doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng x\u1ebfp h\u00e0ng l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u;<\/span>
\nc.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m a.5 kho\u1ea3n n\u00e0y v\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u kh\u00e1c c\u1eeda kh\u1ea9u l\u01b0u gi\u1eef h\u00e0ng h\u00f3a th\u00ec c\u00e1c Chi c\u1ee5c H\u1ea3i quan c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u1ebfn khi th\u1ef1c xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh, kh\u00f4ng y\u00eau c\u1ea7u khai b\u1ed5 sung;<\/span>
\nc.4) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m khai th\u00e1c ngo\u00e0i kh\u01a1i ho\u1eb7c t\u1ea1i c\u00e1c v\u00f9ng ch\u1ed3ng l\u1ea5n v\u00e0 h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 n\u00e0y, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai th\u1ef1c hi\u1ec7n x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t sau khi t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c th\u00f4ng quan (kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp).<\/span>
\nRi\u00eang x\u0103ng d\u1ea7u cung \u1ee9ng cho t\u00e0u bay xu\u1ea5t c\u1ea3nh, Chi c\u1ee5c H\u1ea3i quan n\u01a1i t\u00e0u bay xu\u1ea5t c\u1ea3nh th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t t\u1eebng l\u1ea7n giao h\u00e0ng.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n ho\u1eb7c \u0111\u01b0a h\u00e0ng v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra ho\u1eb7c ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp ho\u1eb7c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng kh\u00f4ng ho\u1eb7c \u0111\u01b0\u1ee3c \u00e2n h\u1ea1n thu\u1ebf 275 ng\u00e0y do Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ki\u1ec3m tra th\u1ef1c t\u1ebf (ki\u1ec3m h\u00f3a h\u1ed9) theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai: Cung c\u1ea5p th\u00f4ng tin s\u1ed1 t\u1edd khai h\u1ea3i quan, danh s\u00e1ch container theo m\u1eabu s\u1ed1 29\/DSCT\/GSQL Ph\u1ee5 l\u1ee5c V (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng container) ho\u1eb7c danh s\u00e1ch h\u00e0ng h\u00f3a theo m\u1eabu s\u1ed1 30\/DSHH\/GSQL Ph\u1ee5 l\u1ee5c V (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kh\u00e1c) ho\u1eb7c Th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n cho doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u, c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i ho\u1eb7c cho c\u01a1 quan h\u1ea3i quan t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n in danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a tr\u00ean C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed h\u1ea3i quan (\u0111\u1ecba ch\u1ec9: http:\/\/www.customs.gov.vn) ho\u1eb7c h\u1ec7 th\u1ed1ng khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a so v\u1edbi n\u1ed9i dung khai tr\u00ean t\u1edd khai h\u1ea3i quan khi ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1eadn h\u00e0ng h\u00f3a t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp, ng\u01b0\u1eddi khai h\u1ea3i quan in ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u00f4ng ch\u1ee9c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u in danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a t\u1eeb H\u1ec7 th\u1ed1ng;<\/span>
\na.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c c\u1ea3ng, c\u1eeda kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i ni\u00eam phong h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y:<\/span>
\na.2.1) Xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ni\u00eam phong;<\/span>
\na.2.2) B\u00e0n giao h\u00e0ng h\u00f3a cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\na.2.3) B\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a v\u00e0 ni\u00eam phong h\u1ea3i quan theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span>
\na.3) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng ch\u01b0a c\u00f3 H\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ea3m b\u1ea3o ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh \u0111\u1ec3 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o l\u01b0u gi\u1eef, \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c c\u1ea3ng, kho, b\u00e3i th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p th\u00f4ng tin s\u1ed1 t\u1edd khai, danh s\u00e1ch container, danh s\u00e1ch h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i:<\/span>
\nb.1) Ki\u1ec3m tra th\u00f4ng tin tr\u1ea1ng th\u00e1i t\u1edd khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin do ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y. Ch\u1ec9 cho ph\u00e9p \u0111\u01b0a h\u00e0ng h\u00f3a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t khi:<\/span>
\nb.1.1) H\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c \u0111\u01b0a v\u1ec1 b\u1ea3o qu\u1ea3n ho\u1eb7c \u0111\u01b0a v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a ho\u1eb7c c\u01a1 quan h\u1ea3i quan cho ph\u00e9p \u0111\u01b0a h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf, c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p b\u1eb1ng kh\u00f4ng ho\u1eb7c \u0111\u01b0\u1ee3c \u00e2n h\u1ea1n thu\u1ebf 275 ng\u00e0y do Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ki\u1ec3m tra th\u1ef1c t\u1ebf (ki\u1ec3m h\u00f3a h\u1ed9) theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai;<\/span>
\nb.1.2) S\u1ed1 l\u01b0\u1ee3ng container, s\u1ed1 hi\u1ec7u container ho\u1eb7c l\u01b0\u1ee3ng h\u00e0ng r\u1eddi, h\u00e0ng l\u1ecfng \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y th\u00ec th\u00f4ng b\u00e1o ngay cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd c\u1ea3ng, kho, b\u00e3i ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u1ec3 x\u1eed l\u00fd; <\/span>
\nb.3) X\u00e1c nh\u1eadn h\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng; <\/span>
\nb.4) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a t\u1ea1i c\u1ed5ng c\u1ea3ng v\u00e0 n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan: <\/span>
\nc.1) Th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 34 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nc.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t t\u1ea1i c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y: Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra th\u00f4ng tin do ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n cung c\u1ea5p n\u00eau t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y v\u00e0 th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan; x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.3 kho\u1ea3n n\u00e0y, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i, sau khi x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean h\u1ec7 th\u1ed1ng, c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn tr\u00ean danh s\u00e1ch container ho\u1eb7c danh s\u00e1ch h\u00e0ng h\u00f3a v\u00e0 giao ng\u01b0\u1eddi khai h\u1ea3i quan chuy\u1ec3n cho doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng \u0111\u1ec3 cho ph\u00e9p h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng t\u1edd khai v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp, tr\u00ean c\u01a1 s\u1edf th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n do ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p, c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean h\u1ec7 th\u1ed1ng, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c tr\u00ean trang \u0111\u1ea7u c\u1ee7a th\u00f4ng b\u00e1o ph\u00ea duy\u1ec7t khai b\u00e1o v\u1eadn chuy\u1ec3n v\u00e0 giao ng\u01b0\u1eddi khai h\u1ea3i quan chuy\u1ec3n cho doanh nghi\u1ec7p kinh doanh kho, b\u00e3i, c\u1ea3ng \u0111\u1ec3 cho ph\u00e9p h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t;<\/span>
\nc.3) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ni\u00eam phong h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y:<\/span>
\nc.3.1) Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng b\u00ean ngo\u00e0i c\u1ee7a h\u00e0ng h\u00f3a, \u0111\u1ed1i chi\u1ebfu s\u1ed1 hi\u1ec7u container, ni\u00eam phong c\u1ee7a ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n v\u1edbi th\u00f4ng tin t\u1edd khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n ni\u00eam phong h\u1ea3i quan; <\/span>
\nc.3.2) L\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn \u0111\u1ec3 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\nc.3.3) Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu l\u00e0 h\u00e0ng r\u1eddi, h\u00e0ng c\u1ed3ng k\u1ec1nh, h\u00e0ng si\u00eau tr\u01b0\u1eddng, si\u00eau tr\u1ecdng kh\u00f4ng th\u1ec3 ni\u00eam phong \u0111\u01b0\u1ee3c, c\u00f4ng ch\u1ee9c h\u1ea3i quan ghi r\u00f5 t\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, k\u00fd m\u00e3 hi\u1ec7u, xu\u1ea5t x\u1ee9 (n\u1ebfu c\u00f3) tr\u00ean bi\u00ean b\u1ea3n b\u00e0n giao ho\u1eb7c ch\u1ee5p \u1ea3nh nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a g\u1eedi k\u00e8m bi\u00ean b\u1ea3n b\u00e0n giao.<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0a ra khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan kh\u00f4ng \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan:<\/span>
\nd.1) H\u00e0ng h\u00f3a c\u00f3 quy\u1ebft \u0111\u1ecbnh sai \u00e1p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (c\u01a1 quan C\u00f4ng an, T\u00f2a \u00e1n \u2026), h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u kh\u1ea9n c\u1ea5p, h\u00e0ng h\u00f3a an ninh, qu\u1ed1c ph\u00f2ng: Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u c\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan;<\/span>
\nd.2) H\u00e0ng h\u00f3a trung chuy\u1ec3n: c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t c\u0103n c\u1ee9 Th\u00f4ng b\u00e1o h\u00e0ng h\u00f3a trung chuy\u1ec3n theo m\u1eabu s\u1ed1 21\/BKTrC\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan;<\/span>
\nd.3) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan ph\u1ea3i t\u00e1i xu\u1ea5t nh\u01b0 h\u00e0ng g\u1eedi nh\u1ea7m l\u1eabn, h\u00e0ng th\u1ea5t l\u1ea1c, h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0ng ch\u1ee7 h\u00e0ng c\u00f3 v\u0103n b\u1ea3n kh\u00f4ng nh\u1eadn h\u00e0ng, \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t:<\/span>
\nd.3.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi v\u1eadn t\u1ea3i ho\u1eb7c ch\u1ee7 h\u00e0ng: C\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a, n\u00eau l\u00fd do nh\u1ea7m l\u1eabn, th\u1ea5t l\u1ea1c ho\u1eb7c l\u00fd do kh\u00f4ng nh\u1eadn h\u00e0ng, \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t. Trong v\u0103n b\u1ea3n n\u00eau r\u00f5 s\u1ed1 v\u1eadn t\u1ea3i \u0111\u01a1n, d\u1ef1 ki\u1ebfn th\u1eddi gian xu\u1ea5t, c\u1eeda kh\u1ea9u xu\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t\u2026<\/span>
\nd.3.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a:<\/span>
\nTr\u00ean c\u01a1 s\u1edf v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi v\u1eadn t\u1ea3i\/ch\u1ee7 h\u00e0ng, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n:<\/span>
\n d.3.2.1) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 l\u00f4 h\u00e0ng; <\/span>
\nd.3.2.2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan th\u00ec ki\u1ec3m tra th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng.<\/span>
\nN\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n v\u00e0 kh\u00f4ng c\u00f3 th\u00f4ng tin kh\u00e1c th\u00ec xem x\u00e9t ch\u1ea5p thu\u1eadn \u0111\u1ec1 ngh\u1ecb t\u00e1i xu\u1ea5t l\u00f4 h\u00e0ng. N\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra kh\u00f4ng \u0111\u00fang v\u1edbi n\u1ed9i dung tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n, ho\u1eb7c c\u00f3 th\u00f4ng tin kh\u1eb3ng \u0111\u1ecbnh l\u00f4 h\u00e0ng c\u00f3 vi ph\u1ea1m th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\n3. Ni\u00eam phong h\u1ea3i quan:<\/span>
\na) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ni\u00eam phong:<\/span>
\na.1) H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y;<\/span>
\na.2) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a \u1edf n\u1ed9i \u0111\u1ecba ho\u1eb7c kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, kho ngo\u1ea1i quan, kho CFS, c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba;<\/span>
\na.3) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a \u1edf n\u1ed9i \u0111\u1ecba \u0111\u1ec3 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a;<\/span>
\na.4) H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp, nh\u01b0ng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi v\u1eadn t\u1ea3i ti\u1ebfp t\u1ee5c v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1ea3ng \u0111\u00edch ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.2 kho\u1ea3n n\u00e0y;<\/span>
\na.5) H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp v\u1ec1 kho ngo\u1ea1i quan, khu phi thu\u1ebf quan trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u, kho CFS, c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf v\u00e0 ng\u01b0\u1ee3c l\u1ea1i;<\/span>
\na.6) H\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 83 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ni\u00eam phong h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a cho c\u01a1 quan h\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef h\u00e0ng h\u00f3a \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ni\u00eam phong tr\u01b0\u1edbc khi \u0111\u01b0a h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t.<\/span>
\nb) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i ni\u00eam phong:<\/span>
\nb.1) H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u00f4ng t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\nb.2) H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp t\u1ea1i c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng, c\u1ea3ng h\u00e0ng kh\u00f4ng, nh\u01b0ng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi v\u1eadn t\u1ea3i ti\u1ebfp t\u1ee5c v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1ea3ng \u0111\u00edch ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n nh\u01b0ng \u0111\u01b0\u1ee3c chuy\u1ec3n sang ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c c\u00f9ng lo\u1ea1i h\u00ecnh v\u1eadn chuy\u1ec3n \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1ea3ng \u0111\u00edch ho\u1eb7c kh\u00f4ng thay \u0111\u1ed5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn c\u1ea3ng \u0111\u00edch;<\/span>
\nb.3) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u khai v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb.4) H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng r\u1eddi, h\u00e0ng h\u00f3a si\u00eau tr\u01b0\u1eddng, si\u00eau tr\u1ecdng, h\u00e0ng c\u1ed3ng k\u1ec1nh kh\u00f4ng th\u1ec3 ni\u00eam phong h\u1ea3i quan.<\/span>
\n4. T\u1ea1m d\u1eebng \u0111\u01b0a h\u00e0ng qua khu v\u1ef1c gi\u00e1m s\u00e1t<\/span>
\na) Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t h\u1ea3i quan, tu\u1ea7n tra t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, n\u1ebfu ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai ho\u1eb7c n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh t\u1ea1m d\u1eebng \u0111\u01b0a h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan theo m\u1eabu s\u1ed1 11\/Q\u0110TDGS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, \u0111\u1ed3ng th\u1eddi b\u1ed1 tr\u00ed l\u01b0\u1ee3ng l\u1ef1c ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t n\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ecba b\u00e0n do \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd v\u00e0 th\u00f4ng b\u00e1o cho c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ec3 ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n;<\/span>
\nb) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra tr\u00ean c\u01a1 s\u1edf c\u00e1c th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c ghi tr\u00ean Quy\u1ebft \u0111\u1ecbnh t\u1ea1m d\u1eebng \u0111\u01b0a h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan d\u01b0\u1edbi s\u1ef1 ch\u1ee9ng ki\u1ebfn c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan;<\/span>
\nc) K\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ki\u1ec3m tra ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ghi nh\u1eadn, n\u1ebfu ph\u00e1t hi\u1ec7n c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. K\u1ebft qu\u1ea3 x\u1eed l\u00fd ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho c\u00e1c \u0111\u01a1n v\u1ecb li\u00ean quan.<\/span>
\n5. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t: <\/span>
\nTr\u00ean c\u01a1 s\u1edf th\u00f4ng b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao \u0111\u1ec3 chuy\u1ec3n \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ch\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t: <\/span>
\nChi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc) Vi\u1ec7c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u thay \u0111\u1ed5i c\u1ea3ng x\u1ebfp h\u00e0ng, c\u1eeda kh\u1ea9u xu\u1ea5t, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, nh\u01b0ng ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb h\u1ee7y t\u1edd khai theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 \u0111\u01b0a tr\u1edf l\u1ea1i n\u1ed9i \u0111\u1ecba:<\/span>
\nTr\u00ean c\u01a1 s\u1edf c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0a h\u00e0ng h\u00f3a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 th\u00f4ng tin h\u1ee7y t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean H\u1ec7 th\u1ed1ng ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn vi\u1ec7c h\u1ee7y t\u1edd khai h\u1ea3i quan \u0111\u1ec3 \u0111\u01b0a tr\u1edf l\u1ea1i n\u1ed9i \u0111\u1ecba c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ch\u1edd xu\u1ea5t kh\u1ea9u gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef.<\/span>
\n7. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, nh\u01b0ng ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb \u0111\u01b0a tr\u1edf l\u1ea1i n\u1ed9i \u0111\u1ecba \u0111\u1ec3 s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf ho\u1eb7c d\u1eebng vi\u1ec7c xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng h\u1ee7y t\u1edd khai h\u1ea3i quan:<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1) C\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 t\u1edd khai, s\u1ed1 hi\u1ec7u container, \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef h\u00e0ng h\u00f3a, t\u1edd khai \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf hay ch\u01b0a v\u00e0 l\u00fd do \u0111\u1ec1 ngh\u1ecb \u0111\u01b0a tr\u1edf l\u1ea1i n\u1ed9i \u0111\u1ecba, th\u1eddi gian d\u1ef1 ki\u1ebfn xu\u1ea5t kh\u1ea9u);<\/span>
\na.2) N\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 ho\u00e0n cho c\u01a1 quan h\u1ea3i quan ho\u1eb7c c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n vi\u1ec7c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ea3n xu\u1ea5t t\u1eeb trong n\u01b0\u1edbc.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai: <\/span>
\nb.1) Th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a v\u1ec1 vi\u1ec7c \u0111\u01b0a h\u00e0ng v\u1ec1 n\u1ed9i \u0111\u1ecba \u0111\u1ec3 t\u00e1i ch\u1ebf, s\u1eeda ch\u1eefa ho\u1eb7c d\u1eebng xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0a tr\u1edf l\u1ea1i n\u1ed9i \u0111\u1ecba \u0111\u1ec3 s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf, th\u1eddi h\u1ea1n s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0a h\u00e0ng ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan; <\/span>
\nb.2) Ti\u1ebfp nh\u1eadn h\u00e0ng h\u00f3a, m\u1edf ni\u00eam phong \u0111\u1ec3 ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o h\u1ec7 th\u1ed1ng.<\/span>
\nSau khi k\u1ebft th\u00fac vi\u1ec7c s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf theo th\u00f4ng b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 ki\u1ec3m tra th\u1ef1c t\u1ebf, ni\u00eam phong h\u1ea3i quan, c\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng \u0111i tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 b\u00e0n giao cho ng\u01b0\u1eddi khai h\u1ea3i quan v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t \u0111\u1ec3 th\u1ef1c xu\u1ea5t kh\u1ea9u;<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p d\u1eebng xu\u1ea5t kh\u1ea9u: Th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y t\u1edd khai theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.3) Th\u00f4ng b\u00e1o v\u00e0 \u0111\u1ec1 ngh\u1ecb Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra khu v\u1ef1c gi\u00e1m s\u00e1t.<\/span>
\nc) Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t, ni\u00eam phong v\u00e0 b\u00e0n giao h\u00e0ng h\u00f3a cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p gi\u1eefa Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin h\u00e0ng h\u00f3a qua h\u1ec7 th\u1ed1ng th\u00ec s\u1eed d\u1ee5ng Bi\u00ean b\u1ea3n b\u00e0n giao theo m\u1eabu 10\/BBBG\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 b\u00e0n giao h\u00e0ng h\u00f3a. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c Bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 h\u00e0ng h\u00f3a, Chi c\u1ee5c H\u1ea3i quan x\u00e1c nh\u1eadn, h\u1ed3i b\u00e1o v\u00e0 l\u01b0u k\u00e8m h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\n8. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0a ra khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra ph\u00e1t hi\u1ec7n s\u1ed1 hi\u1ec7u container kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung khai h\u1ea3i quan th\u00ec y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb giao h\u00e0ng do ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n cung c\u1ea5p ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ean ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, s\u1ed1 v\u1eadn t\u1ea3i \u0111\u01a1n, t\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, s\u1ed1 hi\u1ec7u container, s\u1ed1 l\u01b0\u1ee3ng ki\u1ec7n h\u00e0ng tr\u00ean ch\u1ee9ng t\u1eeb giao h\u00e0ng v\u1edbi n\u1ed9i dung khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng, n\u1ebfu ph\u00f9 h\u1ee3p th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u1eadp nh\u1eadt l\u1ea1i s\u1ed1 hi\u1ec7u container v\u00e0o H\u1ec7 th\u1ed1ng v\u00e0 cho h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n qua khu v\u1ef1c gi\u00e1m s\u00e1t; n\u1ebfu th\u00f4ng tin kh\u00f4ng ph\u00f9 h\u1ee3p ho\u1eb7c l\u00f4 h\u00e0ng d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec b\u00e1o c\u00e1o Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ki\u1ec3m tra, x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 53. C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, c\u1ea3ng chuy\u1ec3n t\u1ea3i, khu chuy\u1ec3n t\u1ea3i; h\u00e0ng h\u00f3a cung \u1ee9ng cho t\u00e0u bi\u1ec3n, t\u00e0u bay xu\u1ea5t c\u1ea3nh; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n c\u00f9ng v\u1edbi ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh qua c\u1eeda kh\u1ea9u h\u00e0ng kh\u00f4ng; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o kho CFS l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn h\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng khi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qua bi\u00ean gi\u1edbi sang n\u01b0\u1edbc nh\u1eadp kh\u1ea9u. <\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7, h\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba b\u00e1n v\u00e0o khu phi thu\u1ebf quan trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u ho\u1eb7c khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan v\u00e0 c\u00f3 x\u00e1c nh\u1eadn h\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t (ghi ng\u00e0y th\u00e1ng n\u0103m, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c) c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t. Ri\u00eang h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span><\/p>\n

 <\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span>
\n TH\u1ee6 T\u1ee4C H\u1ea2I QUAN; KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A GIA C\u00d4NG CHO TH\u01af\u01a0NG NH\u00c2N N\u01af\u1edaC NGO\u00c0I; H\u00c0NG H\u00d3A L\u00c0 NGUY\u00caN LI\u1ec6U, V\u1eacT T\u01af NH\u1eacP KH\u1ea8U \u0110\u1ec2 S\u1ea2N XU\u1ea4T H\u00c0NG XU\u1ea4T KH\u1ea8U; H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U C\u1ee6A DOANH NGHI\u1ec6P CH\u1ebe XU\u1ea4T<\/span><\/strong><\/span><\/p>\n

M\u1ee5c 1<\/span><\/strong><\/span>
\n Quy \u0111\u1ecbnh chung<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 54. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng ch\u1ebf xu\u1ea5t g\u1ed3m:<\/span>
\n1. Nguy\u00ean li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m, linh ki\u1ec7n, c\u1ee5m linh ki\u1ec7n tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh gia c\u00f4ng, s\u1ea3n xu\u1ea5t \u0111\u1ec3 c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span>
\n2. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n ho\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m ho\u1eb7c kh\u00f4ng c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m.<\/span>
\n3. S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, \u0111\u1ec3 \u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u1ec3 \u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua trong n\u01b0\u1edbc, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ef1 cung \u1ee9ng th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n4. V\u1eadt t\u01b0 l\u00e0m bao b\u00ec ho\u1eb7c bao b\u00ec \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span>
\n5. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span>
\n6. H\u00e0ng m\u1eabu nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 55. \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u<\/strong> <\/span><\/p>\n

1. \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, g\u1ed3m:<\/span>
\na) \u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u l\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u c\u1ea7n thi\u1ebft, th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m;<\/span>
\nb) \u0110\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 ti\u00eau hao l\u00e0 l\u01b0\u1ee3ng v\u1eadt t\u01b0 ti\u00eau hao th\u1ef1c t\u1ebf \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m;<\/span>
\nc) T\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean li\u1ec7u ho\u1eb7c v\u1eadt t\u01b0 l\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u ho\u1eb7c v\u1eadt t\u01b0 th\u1ef1c t\u1ebf hao h\u1ee5t bao g\u1ed3m hao h\u1ee5t t\u1ef1 nhi\u00ean, hao h\u1ee5t do t\u1ea1o th\u00e0nh ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m t\u00ednh theo t\u1ef7 l\u1ec7 % so v\u1edbi \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ho\u1eb7c so v\u1edbi \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u ho\u1eb7c \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 ti\u00eau hao. Tr\u01b0\u1eddng h\u1ee3p l\u01b0\u1ee3ng ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u00e3 t\u00ednh v\u00e0o \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 ti\u00eau hao th\u00ec kh\u00f4ng t\u00ednh v\u00e0o t\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean li\u1ec7u ho\u1eb7c v\u1eadt t\u01b0.<\/span>
\n\u0110\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, \u0111\u1ecbnh m\u1ee9c v\u1eadt t\u01b0 ti\u00eau hao v\u00e0 t\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra ho\u1eb7c c\u00f3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh c\u00e1ch t\u00ednh \u0111\u1ecbnh m\u1ee9c, t\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/span>
\n2. \u0110\u1ecbnh m\u1ee9c t\u00e1ch nguy\u00ean li\u1ec7u th\u00e0nh ph\u1ea7n t\u1eeb nguy\u00ean li\u1ec7u ban \u0111\u1ea7u l\u00e0 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u th\u00e0nh ph\u1ea7n s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c t\u00e1ch ra t\u1eeb m\u1ed9t nguy\u00ean li\u1ec7u ban \u0111\u1ea7u.<\/span>
\n3. Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng v\u00e0 t\u1ef7 l\u1ec7 hao h\u1ee5t d\u1ef1 ki\u1ebfn \u0111\u1ed1i v\u1edbi t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m. Trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t n\u1ebfu c\u00f3 thay \u0111\u1ed5i th\u00ec ph\u1ea3i x\u00e2y d\u1ef1ng l\u1ea1i \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf, l\u01b0u gi\u1eef c\u00e1c ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn vi\u1ec7c thay \u0111\u1ed5i \u0111\u1ecbnh m\u1ee9c.<\/span>
\n4. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng, \u0111\u1ecbnh m\u1ee9c ti\u00eau hao, t\u1ef7 l\u1ec7 hao h\u1ee5t v\u00e0 s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c v\u00e0o \u0111\u00fang m\u1ee5c \u0111\u00edch gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\n5. Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c kh\u00f4ng thu, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quan c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u. <\/span><\/p>\n

\u0110i\u1ec1u 56. Th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; n\u01a1i l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span>
\na) Th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i d\u1ef1 ki\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 n\u00e0y (d\u01b0\u1edbi \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd) th\u00f4ng qua H\u1ec7 th\u1ed1ng theo m\u1eabu s\u1ed1 12\/TB-CSSX\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. Ri\u00eang \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o n\u00e0y.<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m c.2, c.5 kho\u1ea3n 5 \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc khi n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh vi\u1ec7c l\u01b0u tr\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ngo\u00e0i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u00e3 th\u00f4ng b\u00e1o th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o b\u1ed5 sung th\u00f4ng tin \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd theo m\u1eabu s\u1ed1 12\/TB-CSSX\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung k\u00ea khai trong v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t, n\u01a1i l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\nd) Ti\u1ebfp nh\u1eadn ph\u1ea3n h\u1ed3i c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3) th\u00f4ng tin \u0111\u00e3 th\u00f4ng b\u00e1o tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\n2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span>
\na) Ti\u1ebfp nh\u1eadn th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t, n\u01a1i l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\nb) Trong th\u1eddi h\u1ea1n 02 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n th\u00f4ng b\u00e1o, ki\u1ec3m tra c\u00e1c ti\u00eau ch\u00ed ghi trong v\u0103n b\u1ea3n th\u00f4ng b\u00e1o; tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ec3 hi\u1ec7n ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed th\u00ec ph\u1ea3n h\u1ed3i th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n bi\u1ebft s\u1eeda \u0111\u1ed5i, b\u1ed5 sung;<\/span>
\nc) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 57 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ngo\u00e0i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m \u0111\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 57. Ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t:<\/span>
\na) T\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng l\u1ea7n \u0111\u1ea7u;<\/span>
\nb) T\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n l\u1ea7n \u0111\u1ea7u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP.<\/span>
\n2. Th\u1ee7 t\u1ee5c ki\u1ec3m tra<\/span>
\na) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra theo m\u1eabu s\u1ed1 13\/KTCSSX\/GSQL ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u1eb1ng th\u01b0 b\u1ea3o \u0111\u1ea3m, fax cho ng\u01b0\u1eddi khai h\u1ea3i quan trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra;<\/span>
\nb) Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Th\u1eddi h\u1ea1n ki\u1ec3m tra kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span>
\n3. N\u1ed9i dung ki\u1ec3m tra<\/span>
\na) Ki\u1ec3m tra \u0111\u1ecba ch\u1ec9 c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t: ki\u1ec3m tra \u0111\u1ecba ch\u1ec9 c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t ghi trong v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t ho\u1eb7c ghi tr\u00ean gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh;<\/span>
\nb) Ki\u1ec3m tra nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb:<\/span>
\nb.1) Ki\u1ec3m tra ch\u1ee9ng t\u1eeb ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p v\u1ec1 nh\u00e0 x\u01b0\u1edfng, m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t; kho, b\u00e3i ch\u1ee9a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/span>
\nb.2) Ki\u1ec3m tra quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, s\u1ed1 l\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t hi\u1ec7n c\u00f3 t\u1ea1i c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t; ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ho\u1ea1t \u0111\u1ed9ng, c\u00f4ng su\u1ea5t c\u1ee7a m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span>
\nKhi ti\u1ebfn h\u00e0nh ki\u1ec3m tra, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra c\u00e1c t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u (tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u); ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c \u0111\u1ed1i chi\u1ebfu s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh (tr\u01b0\u1eddng h\u1ee3p mua trong n\u01b0\u1edbc); h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh (tr\u01b0\u1eddng h\u1ee3p thu\u00ea t\u00e0i ch\u00ednh); h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, nh\u00e0 x\u01b0\u1edfng (tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea). \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i ch\u00ednh, h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n, nh\u00e0 x\u01b0\u1edfng th\u00ec th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng thu\u00ea b\u1eb1ng ho\u1eb7c k\u00e9o d\u00e0i h\u01a1n th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m; <\/span>
\nc) Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng nh\u00e2n l\u1ef1c tham gia d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng k\u00fd v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c b\u1ea3ng l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span>
\nd) Ki\u1ec3m tra th\u00f4ng qua H\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n theo d\u00f5i kho ho\u1eb7c ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, t\u1ed3n kho l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb. <\/span>
\n4. L\u1eadp Bi\u00ean b\u1ea3n ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t; n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t:<\/span>
\nK\u1ebft th\u00fac ki\u1ec3m tra, c\u00f4ng ch\u1ee9c h\u1ea3i quan l\u1eadp Bi\u00ean b\u1ea3n ghi nh\u1eadn k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t theo m\u1eabu s\u1ed1 14\/BBKT-CSSX\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. N\u1ed9i dung Bi\u00ean b\u1ea3n ghi nh\u1eadn k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7, trung th\u1ef1c v\u1edbi th\u1ef1c t\u1ebf ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh r\u00f5: <\/span>
\na) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p v\u1ec1 m\u1eb7t b\u1eb1ng nh\u00e0 x\u01b0\u1edfng, m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t;<\/span>
\nb) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t t\u1ea1i c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t (m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp \u0111\u1ea7u t\u01b0) v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/span>
\nc) S\u1ed1 l\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n c\u00f4ng.<\/span>
\nBi\u00ean b\u1ea3n ki\u1ec3m tra ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span>
\n5. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t; n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t th\u1ef1c hi\u1ec7n theo qui \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0111i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP. K\u1ebft qu\u1ea3 ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t; n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng.<\/span>
\n\u0110i\u1ec1u 58. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/strong>
\n1. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u t\u1ea1i 01 Chi c\u1ee5c H\u1ea3i quan sau \u0111\u00e2y:<\/span>
\na.1) Chi c\u1ee5c H\u1ea3i quan n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c tr\u1ee5 s\u1edf chi nh\u00e1nh ho\u1eb7c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t; <\/span>
\na.2) Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba;<\/span>
\na.3) Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd h\u00e0ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u thu\u1ed9c C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c n\u01a1i c\u00f3 c\u1eeda kh\u1ea9u nh\u1eadp.<\/span>
\nb) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX): <\/span>
\nb.1) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ee7a DNCX; h\u00e0ng h\u00f3a l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u); h\u00e0ng h\u00f3a b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p DNCX nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo quy\u1ec1n nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 23\/2007\/N\u0110-CP v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng th\u00ec \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt H\u1ea3i quan, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21\/01\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u: T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n;<\/span>
\nb) \u0110\u1ed1i v\u1edbi DNCX:<\/span>
\nb.1) H\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u1ee7a DNCX; h\u00e0ng h\u00f3a l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u00e1i xu\u1ea5t sau khi \u0111\u00e3 t\u1ea1m nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u) DNCX \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p DNCX xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a theo quy\u1ec1n xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 23\/2007\/N\u0110-CP v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng th\u00ec \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt H\u1ea3i quan, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21\/01\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 kho\u1ea3n 1 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 59. Ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra<\/span>
\na) Khi x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro \u0111\u00e3 nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u nh\u01b0ng qu\u00e1 chu k\u1ef3 s\u1ea3n xu\u1ea5t kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; <\/span>
\nb) Khi c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m t\u0103ng, gi\u1ea3m b\u1ea5t th\u01b0\u1eddng so v\u1edbi n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t;<\/span>
\nc) Khi c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m v\u00e0o n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng khai h\u1ea3i quan;<\/span>
\nd) Khi ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf.<\/span>
\n2. N\u1ed9i dung ki\u1ec3m tra<\/span>
\na) Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebft h\u1ee3p ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf), b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kho, xu\u1ea5t kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u01b0u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c;<\/span>
\nc) Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadp kh\u1ea9u;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c kho\u1ea3n n\u00e0y m\u00e0 c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf k\u1ebft lu\u1eadn th\u00ec th\u1ef1c hi\u1ec7n:<\/span>
\nd.1) Ki\u1ec3m tra nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t;<\/span>
\nd.2) Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n trong kho;<\/span>
\nd.3) Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m ch\u01b0a xu\u1ea5t kh\u1ea9u.<\/span>
\n3. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/span>
\nC\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra.<\/span>
\n4. Th\u1eddi gian ki\u1ec3m tra <\/span>
\nVi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n th\u1eddi h\u1ea1n ki\u1ec3m tra nh\u01b0ng kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span>
\n5. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra <\/span>
\na) Vi\u1ec7c ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ho\u1eb7c ki\u1ec3m tra t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan giao Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd ki\u1ec3m tra v\u00e0 g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n bi\u1ebft trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n ki\u1ec3m tra ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi quy\u1ebft \u0111\u1ecbnh;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c thu\u00ea gia c\u00f4ng l\u1ea1i t\u1ea1i m\u1ed9t ho\u1eb7c nhi\u1ec1u c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed3n kho;<\/span>
\nc) Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111\u00fang th\u1eddi gian theo qui \u0111\u1ecbnh, kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n;<\/span>
\nd) C\u00e1c n\u1ed9i dung ki\u1ec3m tra \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng c\u00e1c bi\u00ean b\u1ea3n ki\u1ec3m tra gi\u1eefa \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 \u0111o\u00e0n ki\u1ec3m tra. <\/span>
\n6. Th\u1eddi h\u1ea1n ban h\u00e0nh k\u1ebft qu\u1ea3 ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u<\/span>
\na) Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, Chi c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra g\u1eedi d\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn ki\u1ec3m tra cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n (b\u1eb1ng fax ho\u1eb7c th\u01b0 \u0111\u1ea3m b\u1ea3o);<\/span>
\nb) Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c d\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n;<\/span>
\nc) Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh d\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ef1c hi\u1ec7n gi\u1ea3i tr\u00ecnh ho\u1eb7c c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn gi\u1ea3i tr\u00ecnh, C\u1ee5c tr\u01b0\u1edfng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra;<\/span>
\nd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf k\u1ebft lu\u1eadn, C\u1ee5c tr\u01b0\u1edfng c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ec3 tham v\u1ea5n \u00fd ki\u1ebfn v\u1ec1 chuy\u00ean m\u00f4n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Ch\u1eadm nh\u1ea5t l\u00e0 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra. <\/span>
\n7. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t; ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh th\u00f4ng tin, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n (trong kho, tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, b\u00e1n th\u00e0nh ph\u1ea9m, th\u00e0nh ph\u1ea9m d\u1edf dang\u2026) ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec ch\u1ea5p nh\u1eadn s\u1ed1 li\u1ec7u cung c\u1ea5p, ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra v\u00e0 c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o H\u1ec7 th\u1ed1ng;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh vi\u1ec7c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t; ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh th\u00f4ng tin, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n (trong kho, tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t, b\u00e1n th\u00e0nh ph\u1ea9m, th\u00e0nh ph\u1ea9m d\u1edf dang\u2026) kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n, kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n gi\u1ea3i tr\u00ecnh.<\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng gi\u1ea3i tr\u00ecnh th\u00ec c\u01a1 quan c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 hi\u1ec7n c\u00f3 \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo th\u1ea9m quy\u1ec1n ho\u1eb7c ki\u1ebfn ngh\u1ecb ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span>
\n8. C\u1eadp nh\u1eadt th\u00f4ng tin ki\u1ec3m tra <\/span>
\nQuy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, k\u1ebft lu\u1eadn ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng, t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 01 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, ng\u00e0y k\u00fd ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan. <\/span><\/p>\n

\u0110i\u1ec1u 60. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span><\/strong><\/p>\n

1. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span>
\n\u0110\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u trong n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. \u0110\u1ecba \u0111i\u1ec3m n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span>
\nT\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 58 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. <\/span>
\n3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span>
\na) N\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span>
\na.1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/span>
\nN\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo nguy\u00ean t\u1eafc t\u1ed5ng tr\u1ecb gi\u00e1 nh\u1eadp – xu\u1ea5t – t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh theo m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y cho c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u ph\u1ea3i b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y;<\/span>
\na.2) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i:<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u do b\u00ean \u0111\u1eb7t gia c\u00f4ng cung c\u1ea5p, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea m\u01b0\u1ee3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, b\u00e1n th\u00e0nh ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh t\u1ea1i t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng ho\u1eb7c tr\u00ean H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00ec n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo m\u1eabu s\u1ed1 15\/BCQT-NVL\/GSQL \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 m\u1eabu s\u1ed1 16\/BCQT-MMTB\/GSQL \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c V Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo d\u00f5i chi ti\u1ebft l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, kh\u00f4ng theo tr\u1ecb gi\u00e1 th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft qu\u1ea3 k\u1ebft xu\u1ea5t t\u1eeb H\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a kh\u00f4ng qu\u1ea3n l\u00fd theo tr\u1ecb gi\u00e1 n\u00e0y;<\/span>
\na.3) \u0110\u1ed1i v\u1edbi DNCX b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c l\u1eadp theo nguy\u00ean t\u1eafc n\u00eau t\u1ea1i \u0111i\u1ec3m a.1, a.2 kho\u1ea3n n\u00e0y t\u01b0\u01a1ng \u1ee9ng v\u1edbi lo\u1ea1i h\u00ecnh nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c gia c\u00f4ng. <\/span>
\nb) L\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1ed5 chi ti\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0;<\/span>
\nc) L\u1eadp v\u00e0 l\u01b0u tr\u1eef s\u1ed5 chi ti\u1ebft s\u1ea3n ph\u1ea9m xu\u1ea5t kho \u0111\u1ec3 xu\u1ea5t kh\u1ea9u theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 xu\u1ea5t kh\u1ea9u theo s\u1ed1 h\u1ee3p \u0111\u1ed3ng, \u0111\u01a1n h\u00e0ng;<\/span>
\nd) L\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u1eed l\u00fd ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m;<\/span>
\n\u0111) Xu\u1ea5t tr\u00ecnh to\u00e0n b\u1ed9 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n li\u00ean quan \u0111\u1ebfn nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf doanh nghi\u1ec7p.<\/span>
\n5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/span>
\na) Ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p; <\/span>
\nb) Ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span>
\nb.1) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n:<\/span>
\nb.1.1) B\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p l\u1ea7n \u0111\u1ea7u;<\/span>
\nb.1.2) B\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch b\u1ea5t th\u01b0\u1eddng v\u1ec1 s\u1ed1 li\u1ec7u so v\u1edbi H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\nb.1.3) Ki\u1ec3m tra sau khi ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb.1.4) Ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro, \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span>
\n\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u01b0u ti\u00ean, vi\u1ec7c ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p.<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n ph\u00e1t sinh vi\u1ec7c ki\u1ec3m tra tr\u01b0\u1edbc khi ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n k\u1ebft h\u1ee3p ki\u1ec3m tra ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf;<\/span>
\nb.3) Th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c hi\u1ec7n theo th\u1ea9m quy\u1ec1n, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 3, 4, 5, 6, 7, 8 \u0110i\u1ec1u 59 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n k\u1ebft h\u1ee3p vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan, ngo\u00e0i tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 Th\u00f4ng t\u01b0 n\u00e0y, c\u01a1 quan h\u1ea3i quan ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m tra v\u00e0 k\u1ebft lu\u1eadn v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c c\u1ee7a h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf v\u00e0 vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadn gia c\u00f4ng t\u1ea1i Vi\u1ec7t Nam cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i<\/span><\/strong><\/span><\/h2>\n

 <\/p>\n

\u0110i\u1ec1u 61. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m<\/strong> <\/span><\/p>\n

1. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/span>
\na) H\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh do b\u00ean \u0111\u1eb7t gia c\u00f4ng cung c\u1ea5p \u0111\u1ec3 g\u1eafn ho\u1eb7c \u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do b\u00ean nh\u1eadn gia c\u00f4ng t\u1ef1 cung \u1ee9ng nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i) th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qui \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do b\u00ean nh\u1eadn gia c\u00f4ng s\u1ea3n xu\u1ea5t ho\u1eb7c mua t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mua t\u1eeb doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p khu phi thu\u1ebf quan); tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng, b\u00ean nh\u1eadn gia c\u00f4ng k\u00ea khai, t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u, c\u00e1c lo\u1ea1i thu\u1ebf kh\u00e1c (n\u1ebfu c\u00f3) tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng theo thu\u1ebf su\u1ea5t, tr\u1ecb gi\u00e1 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ef1 cung \u1ee9ng c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m;<\/span>
\nd) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh nh\u1eadp s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng: <\/span>
\nB\u00ean nh\u1eadn gia c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh nh\u1eadp s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u \u0111\u1ec3 cung \u1ee9ng cho h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng; ch\u00ednh s\u00e1ch thu\u1ebf, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo lo\u1ea1i h\u00ecnh nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu th\u1eddi gian nh\u1eadp kh\u1ea9u kh\u00f4ng qu\u00e1 02 n\u0103m k\u1ec3 t\u1eeb khi \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ebfn khi \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cung \u1ee9ng.<\/span>
\n\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t tr\u00ean 02 n\u0103m th\u00ec th\u1ef1c hi\u1ec7n theo t\u1eebng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh, xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb ch\u1ee9ng minh chu k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn.<\/span>
\n2. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n \u0111\u1ec3 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u00ec th\u1ef1c hi\u1ec7n theo lo\u1ea1i h\u00ecnh t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP.<\/span>
\n3. Th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng<\/span>
\nH\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qui \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 62. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea gia c\u00f4ng l\u1ea1i<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp gia c\u00f4ng m\u00e0 thu\u00ea t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c gia c\u00f4ng (thu\u00ea gia c\u00f4ng l\u1ea1i) theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 2 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i l\u00e0 ng\u01b0\u1eddi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi c\u01a1 quan h\u1ea3i quan v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng n\u00e0y. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf, \u0111\u1ecba ch\u1ec9 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u1ee7a ch\u00ednh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng l\u1ea1i; th\u1eddi gian \u0111\u01b0a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111i gia c\u00f4ng \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra khi c\u1ea7n thi\u1ebft. Th\u1eddi h\u1ea1n n\u1ed9p v\u0103n b\u1ea3n th\u00f4ng b\u00e1o l\u00e0 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m \u0111\u01b0a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111i gia c\u00f4ng l\u1ea1i.<\/span>
\n2. H\u00e0ng h\u00f3a giao, nh\u1eadn gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam v\u1edbi nhau kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t gia c\u00f4ng ho\u1eb7c nh\u1eadn gia c\u00f4ng cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 76 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 63. Th\u1ee7 t\u1ee5c giao, nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp<\/strong> <\/span><\/p>\n

1. H\u00e0ng h\u00f3a gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n B\u00ean giao, B\u00ean nh\u1eadn ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch gia c\u00f4ng.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp (h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng giao) v\u00e0 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp l\u00e0m nguy\u00ean li\u1ec7u gia c\u00f4ng (h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng nh\u1eadn) c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 c\u1ee7a c\u1ea3 B\u00ean giao v\u00e0 B\u00ean nh\u1eadn.<\/span><\/p>\n

\u0110i\u1ec1u 64. Th\u1ee7 t\u1ee5c h\u1ea3i quan x\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n<\/span><\/strong><\/p>\n

1. Th\u1eddi h\u1ea1n x\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb khi h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u1ebft th\u00fac ho\u1eb7c h\u1ebft hi\u1ec7u l\u1ef1c<\/span>
\na) Ch\u1eadm nh\u1ea5t 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u1ebft th\u00fac ho\u1eb7c h\u1ebft hi\u1ec7u l\u1ef1c th\u1ef1c hi\u1ec7n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m theo m\u1eabu s\u1ed1 17\/XL-H\u0110GC\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Ch\u1eadm nh\u1ea5t 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n xong th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 gi\u1ea3i quy\u1ebft nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m (n\u1ebfu c\u00f3).<\/span>
\n2. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd <\/span>
\nC\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 n\u1ed9i dung tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, vi\u1ec7c x\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n \u0111\u1ec3 gia c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) B\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam;<\/span>
\nb) Xu\u1ea5t kh\u1ea9u tr\u1ea3 ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nc) Chuy\u1ec3n sang th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c t\u1ea1i Vi\u1ec7t Nam;<\/span>
\nd) Bi\u1ebfu, t\u1eb7ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n\u0111) Ti\u00eau hu\u1ef7 t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n3. Th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span>
\na) Th\u1ee7 t\u1ee5c h\u1ea3i quan b\u00e1n, bi\u1ebfu t\u1eb7ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba ngo\u00e0i \u0111\u1ecbnh m\u1ee9c, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam:<\/span>
\na.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng l\u00e0 b\u00ean nh\u1eadn gia c\u00f4ng th\u00ec l\u00e0m th\u1ee7 t\u1ee5c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua, ng\u01b0\u1eddi \u0111\u01b0\u1ee3c bi\u1ebfu t\u1eb7ng l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u1eadn kh\u00e1c t\u1ea1i Vi\u1ec7t Nam th\u00ec l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Th\u1ee7 t\u1ee5c xu\u1ea5t tr\u1ea3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp gia c\u00f4ng ra n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c khi h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u1ebft th\u00fac, h\u1ebft hi\u1ec7u l\u1ef1c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c xu\u1ea5t tr\u1ea3 ra n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nc) Th\u1ee7 t\u1ee5c chuy\u1ec3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a b\u00ean \u0111\u1eb7t gia c\u00f4ng sang h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c c\u00f9ng ho\u1eb7c kh\u00e1c \u0111\u1ed1i t\u00e1c nh\u1eadn, \u0111\u1eb7t gia c\u00f4ng trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c khi h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u1ebft th\u00fac, h\u1ebft hi\u1ec7u l\u1ef1c, th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) Ti\u00eau hu\u1ef7 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m t\u1ea1i Vi\u1ec7t Nam: <\/span>
\nd.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u01b0\u01a1ng \u00e1n s\u01a1 h\u1ee7y, ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, trong \u0111\u00f3 n\u00eau r\u00f5 h\u00ecnh th\u1ee9c, \u0111\u1ecba \u0111i\u1ec3m ti\u00eau hu\u1ef7. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;<\/span>
\nd.2) C\u01a1 quan h\u1ea3i quan gi\u00e1m s\u00e1t vi\u1ec7c ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro d\u1ef1a tr\u00ean \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c vi\u1ec7c ti\u00eau h\u1ee7y, c\u01a1 quan h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t.<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 cung \u1ee9ng b\u1eb1ng h\u00ecnh th\u1ee9c nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i theo lo\u1ea1i h\u00ecnh gia c\u00f4ng, sau khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng h\u1ebft hi\u1ec7u l\u1ef1c:<\/span>
\n\u0111.1) Tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t gia c\u00f4ng \u0111\u00e3 thanh to\u00e1n ti\u1ec1n mua nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span>
\n\u0111.2) Tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t gia c\u00f4ng ch\u01b0a thanh to\u00e1n ti\u1ec1n mua nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u00ec \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n4. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 c\u00f9ng \u0111\u1ed1i t\u00e1c \u0111\u1eb7t gia c\u00f4ng v\u00e0 c\u00f9ng \u0111\u1ed1i t\u00e1c nh\u1eadn gia c\u00f4ng, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb nguy\u00ean li\u1ec7u c\u00f9ng ch\u1ee7ng lo\u1ea1i, c\u00f9ng quy c\u00e1ch, ph\u1ea9m ch\u1ea5t.<\/span>
\n5. \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng kh\u00f4ng qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c nh\u1eadp kh\u1ea9u th\u00ec khi b\u00e1n, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n\u0110i\u1ec1u 65. X\u1eed l\u00fd qu\u00e1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u00e0 qu\u00e1 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n khi h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u1ebft th\u00fac ho\u1eb7c h\u1ebft hi\u1ec7u l\u1ef1c th\u1ef1c hi\u1ec7n<\/span><\/strong>
\n1. X\u1eed l\u00fd qu\u00e1 h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb:<\/span>
\na) Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span>
\na.1) C\u00f3 v\u0103n b\u1ea3n m\u1eddi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh; <\/span>
\na.2) Trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi v\u0103n b\u1ea3n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ebfn l\u00e0m vi\u1ec7c th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u0111i\u1ec1u tra x\u00e1c minh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh;<\/span>
\na.3) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1, th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ti\u1ebfp theo c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n;<\/span>
\na.4) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ec3 \u0111i\u1ec1u tra, x\u00e1c minh, truy t\u00ecm \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 d\u1ea5u hi\u1ec7u b\u1ecf tr\u1ed1n kh\u1ecfi \u0111\u1ecba ch\u1ec9 \u0111\u0103ng k\u00fd kinh doanh.<\/span>
\nb) Bi\u1ec7n ph\u00e1p x\u1eed l\u00fd sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00f4n \u0111\u1ed1c, \u0111i\u1ec1u tra, x\u00e1c minh, truy t\u00ecm:<\/span>
\nb.1) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u01b0ng v\u1eabn c\u00f2n ho\u1ea1t \u0111\u1ed9ng, c\u01a1 quan h\u1ea3i quan \u0111\u00e3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1, a.2, a3 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y nh\u01b0ng kh\u00f4ng c\u00f3 k\u1ebft qu\u1ea3 th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\nb.2) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecf tr\u1ed1n, m\u1ea5t t\u00edch th\u00ec ho\u00e0n ch\u1ec9nh v\u00e0 chuy\u1ec3n to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan cho c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 \u0111i\u1ec1u tra v\u1ec1 t\u1ed9i bu\u00f4n l\u1eadu, tr\u1ed1n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Lu\u1eadt h\u00ecnh s\u1ef1.<\/span>
\n2. X\u1eed l\u00fd qu\u00e1 h\u1ea1n th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba v\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n theo qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 n\u00e0y thi Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n:<\/span>
\na) L\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh;<\/span>
\nb) B\u00e1o c\u00e1o C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 66. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00ean \u0111\u1eb7t gia c\u00f4ng t\u1eeb b\u1ecf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n; s\u1ea3n ph\u1ea9m gia c\u00f4ng<\/strong> <\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p thu\u1ebf \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n; s\u1ea3n ph\u1ea9m gia c\u00f4ng kh\u00f4ng xu\u1ea5t tr\u1ea3 \u0111\u01b0\u1ee3c do b\u00ean \u0111\u1eb7t gia c\u00f4ng t\u1eeb b\u1ecf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 n\u00e0y. Th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP v\u00e0 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ti\u00eau h\u1ee7y th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\n

M\u1ee5c 3<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u1eb7t gia c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 67. Th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 \u0111\u1eb7t gia c\u00f4ng v\u00e0 nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng<\/span><\/strong><\/p>\n

1. Th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0:<\/span>
\na) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n t\u1ea1i 01 Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n;<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qui \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y; tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u thu\u1ed9c danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u c\u00f3 gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh th\u00ec xu\u1ea5t tr\u00ecnh th\u00eam gi\u1ea5y ph\u00e9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan tr\u1eeb l\u00f9i;<\/span>
\nb) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a qui \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c gia c\u00f4ng chuy\u1ec3n ti\u1ebfp v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m \u0111\u1eb7t gia c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span>
\na) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u;<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nVi\u1ec7c x\u00e1c \u0111\u1ecbnh l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u do ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u1ecbnh m\u1ee9c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 68. Th\u1ee7 t\u1ee5c t\u1ea1m xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 t\u00e1i ch\u1ebf sau \u0111\u00f3 t\u00e1i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n

1. N\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: T\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n. <\/span>
\n2. Th\u1ee7 t\u1ee5c t\u1ea1m xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng \u0111\u1ec3 t\u00e1i ch\u1ebf:<\/span>
\na) H\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m c\u00e1c ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 v\u0103n b\u1ea3n nh\u1eadn l\u1ea1i h\u00e0ng \u0111\u1ec3 t\u00e1i ch\u1ebf c\u1ee7a \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Th\u1eddi h\u1ea1n t\u00e1i ch\u1ebf do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan nh\u01b0ng kh\u00f4ng qu\u00e1 275 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y t\u1ea1m xu\u1ea5t.<\/span>
\n3. Th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp s\u1ea3n ph\u1ea9m gia c\u00f4ng \u0111\u00e3 t\u00e1i ch\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, khai thu\u1ebf, ki\u1ec3m tra t\u00ednh thu\u1ebf).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m gia c\u00f4ng t\u00e1i ch\u1ebf t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u m\u1edbi v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1). <\/span><\/p>\n

\u0110i\u1ec1u 69. Th\u1ee7 t\u1ee5c h\u1ea3i quan x\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ph\u1ebf th\u1ea3i; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m xu\u1ea5t ph\u1ee5c v\u1ee5 gia c\u00f4ng<\/span><\/strong><\/p>\n

1. C\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd:<\/span>
\nC\u0103n c\u1ee9 theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n \u0111\u1ec3 gia c\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\na) B\u00e1n, bi\u1ebfu t\u1eb7ng, ti\u00eau hu\u1ef7 t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb) Nh\u1eadp kh\u1ea9u v\u1ec1 Vi\u1ec7t Nam;<\/span>
\nc) Chuy\u1ec3n sang th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\na) Vi\u1ec7c b\u00e1n, bi\u1ebfu t\u1eb7ng, ti\u00eau hu\u1ef7 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u01b0a ra nu\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i n\u01b0\u1edbc nh\u1eadn gia c\u00f4ng. \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1edbi v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u v\u1ec1 Vi\u1ec7t Nam:<\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m ph\u00e1t sinh t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb mua \u1edf n\u01b0\u1edbc ngo\u00e0i; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m ph\u00e1t sinh t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i; <\/span>
\nb.3) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu ch\u1ee7ng lo\u1ea1i, k\u00fd, m\u00e3 hi\u1ec7u c\u1ee7a m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ghi tr\u00ean t\u1edd khai t\u1ea1m xu\u1ea5t v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u00e1i nh\u1eadp tr\u1edf l\u1ea1i. <\/span>
\nc) Th\u1ee7 t\u1ee5c chuy\u1ec3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n sang h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c: <\/span>
\nT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c quy\u1ebft to\u00e1n, n\u1ed9i dung th\u00f4ng b\u00e1o g\u1ed3m: t\u00ean, quy c\u00e1ch, ph\u1ea9m ch\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0; l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n thu\u1ed9c h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m \u0111\u01b0\u1ee3c chuy\u1ec3n sang h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m k\u00fd v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i (ghi r\u00f5 t\u00ean b\u00ean nh\u1eadn gia c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

<\/h2>\n

M\u1ee5c 4<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 70. Th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m<\/span><\/strong><\/p>\n

1. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/span>
\na) H\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) X\u00e1c \u0111\u1ecbnh c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u thu\u1ed9c s\u1edf h\u1eefu, s\u1eed d\u1ee5ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y:<\/span>
\nb.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t, nh\u00e0 x\u01b0\u1edfng (bao g\u1ed3m c\u1ea3 nh\u00e0 x\u01b0\u1edfng g\u1eafn li\u1ec1n tr\u00ean \u0111\u1ea5t \u0111ai). Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111i thu\u00ea nh\u00e0 x\u01b0\u1edfng, m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111i thu\u00ea \u0111\u01b0\u1ee3c xem x\u00e9t \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1edbi \u0111i\u1ec1u ki\u1ec7n h\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea5t ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 k\u00e9o d\u00e0i h\u01a1n th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\nb.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1ea1i b\u1ea3n cam k\u1ebft v\u1ec1 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m<\/span>
\na) S\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo lo\u1ea1i h\u00ecnh SXXK g\u1ed3m: <\/span>
\na.1) S\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh SXXK;<\/span>
\na.2) S\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t do s\u1ef1 k\u1ebft h\u1ee3p t\u1eeb c\u00e1c ngu\u1ed3n sau:<\/span>
\na.2.1) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh SXXK; <\/span>
\na.2.2) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh nh\u1eadp kh\u1ea9u kinh doanh;<\/span>
\na.2.3) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc.<\/span>
\na.3) S\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh nh\u1eadp kinh doanh v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1eddi gian nh\u1eadp kh\u1ea9u kh\u00f4ng qu\u00e1 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/span>
\na.4) S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ho\u1eb7c b\u00e1n s\u1ea3n ph\u1ea9m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c xu\u1ea5t kh\u1ea9u.<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan, th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Ch\u00ednh s\u00e1ch thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 4 Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 71. Th\u1ee7 t\u1ee5c x\u1eed l\u00fd ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba<\/span><\/strong><\/p>\n

1. Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (v\u00ed d\u1ee5: v\u1ecf l\u1ea1c trong qu\u00e1 tr\u00ecnh gia c\u00f4ng l\u1ea1c v\u1ecf th\u00e0nh l\u1ea1c nh\u00e2n) khi b\u00e1n, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. <\/span>
\n2. Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m n\u1eb1m ngo\u00e0i \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u khi b\u00e1n, ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n\u0110i\u1ec1u 72. Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m<\/span><\/strong>
\n1. Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m gia c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 73. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd theo lo\u1ea1i h\u00ecnh SXXK; tr\u00ean t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ghi r\u00f5 \u201cs\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u\u201d v\u00e0 ghi t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n s\u1ea3n ph\u1ea9m t\u1ea1i \u00f4 ghi ch\u00fa.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 5<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, <\/span><\/strong><\/span><\/h2>\n

nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 74. Nguy\u00ean t\u1eafc chung<\/span><\/strong><\/p>\n

1. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 DNCX) ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh v\u00e0 s\u1eed d\u1ee5ng \u0111\u00fang v\u1edbi m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau DNCX \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\n a) H\u00e0ng ho\u00e1 mua b\u00e1n gi\u1eefa c\u00e1c DNCX v\u1edbi nhau;<\/span>
\n b) H\u00e0ng ho\u00e1 l\u00e0 v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng, v\u0103n ph\u00f2ng ph\u1ea9m, l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng mua t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh, ph\u1ee5c v\u1ee5 cho \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y v\u0103n ph\u00f2ng v\u00e0 sinh ho\u1ea1t c\u1ee7a c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c t\u1ea1i DNCX; <\/span>
\n c) H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n trong n\u1ed9i b\u1ed9 c\u1ee7a m\u1ed9t DNCX, lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c DNCX trong c\u00f9ng m\u1ed9t khu ch\u1ebf xu\u1ea5t;<\/span>
\n d) H\u00e0ng ho\u00e1 c\u1ee7a c\u00e1c DNCX thu\u1ed9c m\u1ed9t t\u1eadp \u0111o\u00e0n hay H\u1ec7 th\u1ed1ng c\u00f4ng ty t\u1ea1i Vi\u1ec7t Nam, c\u00f3 h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span>
\n \u0111) H\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra DNCX \u0111\u1ec3 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa ho\u1eb7c th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 c\u00f4ng \u0111o\u1ea1n trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t nh\u01b0: ph\u00e2n lo\u1ea1i, \u0111\u00f3ng g\u00f3i, \u0111\u00f3ng g\u00f3i l\u1ea1i.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, DNCX l\u1eadp v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb, s\u1ed5 chi ti\u1ebft vi\u1ec7c theo d\u00f5i h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 mua b\u00e1n h\u00e0ng h\u00f3a, ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, trong \u0111\u00f3 x\u00e1c \u0111\u1ecbnh r\u00f5 m\u1ee5c \u0111\u00edch, ngu\u1ed3n h\u00e0ng ho\u00e1.<\/span>
\n2. H\u00e0ng h\u00f3a DNCX mua t\u1eeb n\u1ed9i \u0111\u1ecba ho\u1eb7c nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh khi trao \u0111\u1ed5i, mua b\u00e1n trong n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n3. C\u01a1 quan h\u1ea3i quan qu\u1ea3n l\u00fd khu ch\u1ebf xu\u1ea5t, DNCX ch\u1ec9 gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp t\u1ea1i c\u1ed5ng ra, v\u00e0o c\u1ee7a khu ch\u1ebf xu\u1ea5t, DNCX khi c\u1ea7n thi\u1ebft theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 75. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a DNCX<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u00e0ng ti\u00eau d\u00f9ng nh\u1eadp kh\u1ea9u<\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin t\u1edd khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng tr\u1eeb th\u00f4ng tin v\u1ec1 m\u1ee9c thu\u1ebf su\u1ea5t v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng, l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb cho DNCX:<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p nh\u00e0 th\u1ea7u nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 x\u01b0\u1edfng, v\u0103n ph\u00f2ng, l\u1eafp \u0111\u1eb7t thi\u1ebft b\u1ecb cho DNCX th\u00ec sau khi b\u00e0n giao c\u00f4ng tr\u00ecnh cho DNCX th\u00ec b\u00e1o c\u00e1o l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u00e3 nh\u1eadp kh\u1ea9u cho c\u01a1 quan h\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX theo m\u1eabu s\u1ed1 18\/NTXD-DNCX\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua, b\u00e1n gi\u1eefa DNCX v\u1edbi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba <\/span>
\nDNCX, doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n4. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 mua, b\u00e1n gi\u1eefa hai DNCX: Tr\u01b0\u1eddng h\u1ee3p l\u1ef1a ch\u1ecdn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. \u0110\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y, theo \u0111\u00f3 DNCX l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba m\u1edf t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n 6. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a DNCX \u0111\u00e3 xu\u1ea5t kh\u1ea9u ph\u1ea3i t\u1ea1m nh\u1eadp \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh sau \u0111\u00f3 t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb tr\u1ea3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

\u0110i\u1ec1u 76. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p DNCX thu\u00ea doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba gia c\u00f4ng, DNCX nh\u1eadn gia c\u00f4ng cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, DNCX thu\u00ea DNCX kh\u00e1c gia c\u00f4ng<\/span><\/strong><\/p>\n

1. H\u00e0ng ho\u00e1 do DNCX thu\u00ea doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba gia c\u00f4ng:<\/span>
\na) Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh v\u1ec1 gia c\u00f4ng h\u00e0ng h\u00f3a cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng n\u00e0y;<\/span>
\n b) DNCX kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan khi \u0111\u01b0a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0o n\u1ed9i \u0111\u1ecba \u0111\u1ec3 gia c\u00f4ng v\u00e0 nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m gia c\u00f4ng t\u1eeb n\u1ed9i \u0111\u1ecba.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0a h\u00e0ng ho\u00e1 t\u1eeb DNCX v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba \u0111\u1ec3 gia c\u00f4ng, b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa nh\u01b0ng kh\u00f4ng nh\u1eadn l\u1ea1i h\u00e0ng ho\u00e1 th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi \u0111\u1ec3 thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. H\u00e0ng ho\u00e1 do DNCX nh\u1eadn gia c\u00f4ng cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba:<\/span>
\na) Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh v\u1ec1 \u0111\u1eb7t gia c\u00f4ng h\u00e0ng h\u00f3a \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb) DNCX kh\u00f4ng ph\u1ea3i l\u00e0m t\u1ee5c h\u1ea3i quan khi nh\u1eadn nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u1ec3 gia c\u00f4ng v\u00e0 tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m gia c\u00f4ng v\u00e0o n\u1ed9i \u0111\u1ecba.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 do DNCX thu\u00ea DNCX kh\u00e1c gia c\u00f4ng:<\/span>
\nDNCX thu\u00ea gia c\u00f4ng v\u00e0 DNCX nh\u1eadn gia c\u00f4ng kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan khi giao, nh\u1eadn nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u1ee5c v\u1ee5 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng.<\/span><\/p>\n

\u0110i\u1ec1u 77. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i c\u1ee7a DNCX<\/span><\/strong><\/p>\n

1. DNCX \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 23\/2007\/N\u0110-CP ng\u00e0y 12\/2\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 ph\u1ea3i th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n ri\u00eang, kh\u00f4ng h\u1ea1ch to\u00e1n chung v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t; ph\u1ea3i b\u1ed1 tr\u00ed khu v\u1ef1c ri\u00eang \u0111\u1ec3 l\u01b0u gi\u1eef h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u theo quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i.<\/span>
\n2. DNCX ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c \u0111\u1ed1i v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn mua b\u00e1n h\u00e0ng ho\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. C\u00e1c \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c \u01b0u \u0111\u00e3i t\u00e0i ch\u00ednh kh\u00e1c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c s\u1ea3n xu\u1ea5t \u0111\u1ec3 xu\u1ea5t kh\u1ea9u c\u1ee7a DNCX kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1 v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn mua b\u00e1n h\u00e0ng ho\u00e1 c\u1ee7a DNCX. <\/span>
\n3. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y. Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u00eam vi\u1ec7c th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u c\u1ee7a DNCX nh\u01b0 sau:<\/span>
\na) DNCX ph\u1ea3i khai t\u1ea1i \u00f4 \u201cS\u1ed1 gi\u1ea5y ph\u00e9p\u201d tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u00f4ng tin s\u1ed1 v\u0103n b\u1ea3n cho ph\u00e9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn mua b\u00e1n h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u;<\/span>
\nb) H\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u theo quy\u1ec1n nh\u1eadp kh\u1ea9u c\u1ee7a DNCX:<\/span>
\nb.1) Khi b\u00e1n cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\nb.2) Khi b\u00e1n cho DNCX kh\u00e1c ho\u1eb7c b\u00e1n cho doanh nghi\u1ec7p trong khu phi thu\u1ebf quan th\u00ec \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nc) Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a DNCX th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u:<\/span>
\nc.1) H\u00e0ng h\u00f3a mua t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, khi mua t\u1eeb doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, khi xu\u1ea5t kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kinh doanh; <\/span>
\n c.2) H\u00e0ng h\u00f3a mua t\u1eeb DNCX kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, khi mua t\u1eeb DNCX th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u01b0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba mua h\u00e0ng h\u00f3a c\u1ee7a DNCX, khi xu\u1ea5t kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kinh doanh; th\u1ef1c hi\u1ec7n k\u00ea khai, t\u00ednh thu\u1ebf (n\u1ebfu c\u00f3).<\/span><\/p>\n

\u0110i\u1ec1u 78. X\u1eed l\u00fd t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh t\u1eeb DNCX th\u00e0nh doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 ch\u00ednh s\u00e1ch doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh t\u1eeb DNCX th\u00e0nh doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng ch\u00ednh s\u00e1ch DNCX:<\/span>
\na) DNCX th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u c\u00f2n t\u1ed3n kho v\u00e0 \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p x\u1eed l\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span>
\nb) C\u01a1 quan h\u1ea3i quan, DNCX th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo t\u1eebng bi\u1ec7n ph\u00e1p x\u1eed l\u00fd;<\/span>
\nc) Th\u1eddi \u0111i\u1ec3m thanh l\u00fd v\u00e0 x\u00e1c \u0111\u1ecbnh t\u00e0i s\u1ea3n, h\u00e0ng ho\u00e1 c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p chuy\u1ec3n \u0111\u1ed5i.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i lo\u1ea1i h\u00ecnh t\u1eeb doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng ch\u00ednh s\u00e1ch doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t sang DNCX:<\/span>
\na) Doanh nghi\u1ec7p b\u00e1o c\u00e1o s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f2n t\u1ed3n kho; c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f2n t\u1ed3n kho v\u00e0 x\u1eed l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\nb) Tr\u01b0\u1edbc khi chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf, n\u1ee3 ph\u1ea1t c\u00f2n t\u1ed3n \u0111\u1ecdng cho c\u01a1 quan h\u1ea3i quan. C\u01a1 quan h\u1ea3i quan ch\u1ec9 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf, h\u1ea3i quan \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh DNCX sau khi doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf, h\u1ea3i quan v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 79. Thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/span><\/strong><\/p>\n

1. C\u00e1c h\u00ecnh th\u1ee9c thanh l\u00fd, h\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n thanh l\u00fd, \u0111i\u1ec1u ki\u1ec7n thanh l\u00fd, h\u1ed3 s\u01a1 thanh l\u00fd h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u c\u1ee7a DNCX th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 04\/2007\/TT-BTM ng\u00e0y 04\/04\/2007 c\u1ee7a B\u1ed9 Th\u01b0\u01a1ng m\u1ea1i (nay l\u00e0 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng).<\/span>
\n2. N\u01a1i l\u00e0m th\u1ee7 t\u1ee5c thanh l\u00fd: Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX.<\/span>
\n3. Th\u1ee7 t\u1ee5c thanh l\u00fd:<\/span>
\na) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do thanh l\u00fd, h\u00ecnh th\u1ee9c v\u00e0 bi\u1ec7n ph\u00e1p thanh l\u00fd, t\u00ean g\u1ecdi, l\u01b0\u1ee3ng h\u00e0ng c\u1ea7n thanh l\u00fd, thu\u1ed9c t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u s\u1ed1, ng\u00e0y th\u00e1ng n\u0103m g\u1eedi Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u th\u00ec doanh nghi\u1ec7p m\u1edf t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; <\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd theo h\u00ecnh th\u1ee9c nh\u01b0\u1ee3ng b\u00e1n, cho, bi\u1ebfu, t\u1eb7ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, DNCX th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd theo quy \u0111\u1ecbnh v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng nh\u01b0 sau:<\/span>
\nc.1) DNCX \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1edbi, ch\u00ednh s\u00e1ch thu\u1ebf, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd nh\u1eadp kh\u1ea9u); c\u0103n c\u1ee9 t\u00ednh thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t v\u00e0 t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng;<\/span>
\nc.2) Sau khi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c nh\u01b0\u1ee3ng b\u00e1n, cho, bi\u1ebfu, t\u1eb7ng t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. <\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p ti\u00eau hu\u1ef7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 3 \u0110i\u1ec1u 64 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 80. Th\u1ee7 t\u1ee5c thu\u00ea kho b\u00ean ngo\u00e0i DNCX \u0111\u1ec3 l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, s\u1ea3n ph\u1ea9m c\u1ee7a DNCX, qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho<\/span><\/strong><\/p>\n

DNCX \u0111\u01b0\u1ee3c quy\u1ec1n thu\u00ea kho trong khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf v\u00e0 thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX \u0111\u1ec3 l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a ch\u00ednh DNCX, kh\u00f4ng th\u1ef1c hi\u1ec7n s\u1ea3n xu\u1ea5t t\u1ea1i kho thu\u00ea.<\/span>
\n1. Th\u1ee7 t\u1ee5c thu\u00ea kho b\u00ean ngo\u00e0i \u0111\u1ec3 l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, s\u1ea3n ph\u1ea9m c\u1ee7a DNCX<\/span>
\na) \u0110i\u1ec1u ki\u1ec7n v\u1ec1 kho:<\/span>
\na.1) C\u00f3 t\u01b0\u1eddng r\u00e0o c\u1ee9ng bao quanh, ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c b\u00ean ngo\u00e0i;<\/span>
\na.2) C\u00f3 camera gi\u00e1m s\u00e1t li\u00ean t\u1ee5c t\u1ea1i c\u1eeda ra, v\u00e0o v\u00e0 c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c quy\u1ec1n tra c\u1ee9u \u0111\u01b0\u1ee3c h\u00ecnh \u1ea3nh khi c\u1ea7n thi\u1ebft.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a DNCX:<\/span>
\nDNCX g\u1eedi v\u0103n b\u1ea3n t\u1edbi Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX k\u00e8m theo th\u00f4ng tin v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m, v\u1ecb tr\u00ed, di\u1ec7n t\u00edch, c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho, th\u1eddi gian thu\u00ea kho; <\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX:<\/span>
\nC\u0103n c\u1ee9 \u0111\u1ec1 ngh\u1ecb c\u1ee7a DNCX, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX th\u1ef1c hi\u1ec7n ki\u1ec3m tra hi\u1ec7n tr\u1ea1ng kho, \u0111\u1ed1i chi\u1ebfu v\u1edbi \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y \u0111\u1ec3 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh cho DNCX \u0111\u01b0\u1ee3c thu\u00ea kho b\u00ean ngo\u00e0i DNCX ho\u1eb7c b\u00e1o c\u00e1o n\u1ebfu v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n.<\/span>
\n2. Th\u1ea9m quy\u1ec1n xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh thu\u00ea kho b\u00ean ngo\u00e0i DNCX:<\/span>
\na) Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu\u00ea kho b\u00ean ngo\u00e0i DNCX n\u1ebfu kho DNCX thu\u00ea thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX;<\/span>
\nb) C\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu\u00ea kho b\u00ean ngo\u00e0i DNCX n\u1ebfu kho DNCX thu\u00ea thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a C\u1ee5c H\u1ea3i quan;<\/span>
\nc) T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh vi\u1ec7c thu\u00ea kho b\u00ean ngo\u00e0i DNCX n\u1ebfu kho DNCX thu\u00ea thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a hai C\u1ee5c H\u1ea3i quan tr\u1edf l\u00ean.<\/span>
\n3. Qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 g\u1eedi v\u00e0o kho thu\u00ea b\u00ean ngo\u00e0i DNCX: <\/span>
\na) DNCX ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, theo d\u00f5i h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho tr\u00ean H\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u0111\u1ecbnh k\u1ef3 v\u00e0o ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau ph\u1ea3i b\u00e1o c\u00e1o qua H\u1ec7 th\u1ed1ng t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, t\u1ed3n kho cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX, tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng ch\u01b0a h\u1ed7 tr\u1ee3 th\u00ec th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o theo m\u1eabu s\u1ed1 19\/NXTK-DNCX\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a g\u1eedi kho khi c\u00f3 d\u1ea5u hi\u1ec7u nghi v\u1ea5n h\u00e0ng h\u00f3a g\u1eedi kho kh\u00f4ng \u0111\u00fang ho\u1eb7c t\u1ef1 \u00fd ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba h\u00e0ng h\u00f3a g\u1eedi kho.<\/span><\/p>\n

\n

Ch\u01b0\u01a1ng IV<\/span><\/strong><\/span>
\n TH\u1ee6 T\u1ee4C H\u1ea2I QUAN; KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI M\u1ed8T S\u1ed0 LO\u1ea0I H\u00ccNH <\/span><\/strong><\/span><\/p>\n

XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/span><\/strong><\/span><\/p>\n

M\u1ee5c 1<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a<\/span><\/strong><\/span><\/h2>\n

t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 81. X\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a<\/span><\/strong><\/p>\n

1. Th\u01b0\u01a1ng nh\u00e2n c\u00f3 nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p m\u00e3 s\u1ed1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 s\u1ed1 05\/2014\/TT-BCT th\u00ec l\u1eadp 01 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn v\u1ec1 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n \u0111\u1ebfn T\u1ed5ng c\u1ee5c H\u1ea3i quan. B\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\n a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 2. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, T\u1ed5ng c\u1ee5c H\u1ea3i quan ki\u1ec3m tra th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u, c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c tr\u1ea3 l\u1eddi doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn.<\/span><\/p>\n

\u0110i\u1ec1u 82. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kinh doanh t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t<\/span><\/strong><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kinh doanh t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng III Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP. Ngo\u00e0i ra, m\u1ed9t s\u1ed1 n\u1ed9i dung \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn b\u1ed5 sung nh\u01b0 sau:<\/span>
\n1. Th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp <\/span>
\na) \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp;<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan t\u1ea1m nh\u1eadp:<\/span>
\nTh\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y, ngo\u00e0i ra trong h\u1ed3 s\u01a1 h\u1ea3i quan t\u1ea1m nh\u1eadp ph\u1ea3i c\u00f3:<\/span>
\nb.1) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nb.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i h\u00ecnh kinh doanh t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span>
\nb.2.1) Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nb.2.2) Gi\u1ea5y ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p ph\u00e9p: 01 b\u1ea3n ch\u00ednh.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i xu\u1ea5t<\/span>
\na) \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t:<\/span>
\nTh\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t. Ri\u00eang h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t thu\u1ed9c lo\u1ea1i h\u00ecnh kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i xu\u1ea5t t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp;<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan t\u00e1i xu\u1ea5t:<\/span>
\nTh\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo m\u1eabu HQ\/2015\/NK Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y th\u00ec khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i xu\u1ea5t, vi\u1ec7c khai h\u1ea3i quan c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo m\u1eabu HQ\/2015\/XK Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i khai ba\u0301o th\u00f4ng tin v\u1ec1 s\u1ed1 t\u1edd khai t\u1ea1m nh\u1eadp, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a d\u00f2ng h\u00e0ng tr\u00ean t\u1edd khai t\u1ea1m nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng d\u00f2ng h\u00e0ng t\u00e1i xu\u1ea5t \u0111\u1ec3 H\u1ec7 th\u1ed1ng theo d\u00f5i tr\u1eeb l\u00f9i; H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i theo s\u1ed1 l\u01b0\u1ee3ng tr\u00ean t\u1edd khai t\u1ea1m nh\u1eadp t\u01b0\u01a1ng \u1ee9ng.<\/span>
\nM\u1ed9t t\u1edd khai t\u1ea1m nh\u1eadp c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t nhi\u1ec1u l\u1ea7n; m\u1ed9t t\u01a1\u0300 khai t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a chi\u0309 \u0111\u01b0\u01a1\u0323c khai ba\u0301o theo m\u1ed9t t\u01a1\u0300 khai t\u1ea1m nh\u1eadp h\u00e0ng h\u00f3a t\u01b0\u01a1ng \u1ee9ng. Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai t\u00e1i xu\u1ea5t ki\u1ec3m tra th\u00f4ng tin v\u1ec1 t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai c\u1ee5 th\u1ec3 h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t thu\u1ed9c t\u1edd khai t\u1ea1m nh\u1eadp n\u00e0o tr\u00ean \u00f4 \u201cCh\u1ee9ng t\u1eeb \u0111i k\u00e8m\u201d c\u1ee7a 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.<\/span>
\n3. C\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t<\/span>
\na) H\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t qua c\u00e1c c\u1eeda kh\u1ea9u, \u0111i\u1ec3m th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP ng\u00e0y 20\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c v\u1eadn chuy\u1ec3n th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai, n\u1ebfu \u0111\u01b0\u1ee3c Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan ph\u00ea duy\u1ec7t th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng. Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i \u0111ang l\u01b0u gi\u1eef h\u00e0ng h\u00f3a l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 ni\u00eam phong h\u00e0ng h\u00f3a \u0111\u1ec3 chuy\u1ec3n \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t \u0111\u00e3 khai tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a ch\u01b0a th\u00f4ng quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y. N\u1ebfu thay \u0111\u1ed5i c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t l\u00e0m thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u1ed5 sung c\u1eeda kh\u1ea9u xu\u1ea5t t\u1ea1i \u00f4 \u201cPh\u1ea7n ghi ch\u00fa\u201d, s\u1eeda \u0111\u1ed5i th\u00f4ng tin \u201c\u0110\u1ecba \u0111i\u1ec3m \u0111\u00edch cho v\u1eadn chuy\u1ec3n b\u1ea3o thu\u1ebf\u201d tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp nh\u01b0ng t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan, kho ngo\u1ea1i quan ho\u1eb7c khu ch\u1ebf xu\u1ea5t th\u00ec c\u1eeda kh\u1ea9u xu\u1ea5t h\u00e0ng l\u00e0 khu phi thu\u1ebf quan, kho ngo\u1ea1i quan ho\u1eb7c khu ch\u1ebf xu\u1ea5t. <\/span>
\n4. Th\u1eddi h\u1ea1n l\u01b0u gi\u1eef<\/span>
\na) Th\u1eddi h\u1ea1n h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u gi\u1eef t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP ng\u00e0y 20\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng v\u00e0 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a v\u1edbi n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p th\u01b0\u01a1ng nh\u00e2n c\u1ea7n k\u00e9o d\u00e0i th\u1eddi h\u1ea1n l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam th\u00ec c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp h\u00e0ng h\u00f3a, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan xem x\u00e9t, ch\u1ea5p nh\u1eadn k\u00fd, \u0111\u00f3ng d\u1ea5u Chi c\u1ee5c tr\u00ean v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u00e0 tr\u1ea3 l\u1ea1i th\u01b0\u01a1ng nh\u00e2n \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a; l\u01b0u h\u1ed3 s\u01a1 h\u1ea3i quan 01 b\u1ea3n ch\u1ee5p. Vi\u1ec7c gia h\u1ea1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng qu\u00e1 02 l\u1ea7n cho m\u1ed7i l\u00f4 h\u00e0ng kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, m\u1ed7i l\u1ea7n kh\u00f4ng qu\u00e1 30 ng\u00e0y;<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i h\u00ecnh kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ho\u1eb7c h\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c kh\u00f4ng khuy\u1ebfn kh\u00edch nh\u1eadp kh\u1ea9u c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng th\u00ec qu\u00e1 th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u gi\u1eef t\u1ea1i Vi\u1ec7t Nam th\u01b0\u01a1ng nh\u00e2n ch\u1ec9 \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t qua c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp trong v\u00f2ng 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u gi\u1eef t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p t\u00e1i xu\u1ea5t qua c\u1eeda kh\u1ea9u kh\u00e1c c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c th\u00ec b\u1ecb t\u1ecbch thu v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh; Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ti\u00eau h\u1ee7y th\u00ec th\u01b0\u01a1ng nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh to\u00e1n chi ph\u00ed ti\u00eau h\u1ee7y. Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec v\u00e0 ph\u1ed1i h\u1ee3p v\u1edbi Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t trong vi\u1ec7c b\u00e0n giao, qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t v\u00e0 x\u1eed l\u00fd h\u00e0ng h\u00f3a qu\u00e1 th\u1eddi h\u1ea1n l\u01b0u gi\u1eef t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n5. \u0110\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef<\/span>
\nH\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t (bao g\u1ed3m c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t, ch\u1edd th\u1ef1c xu\u1ea5t) \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i m\u1ed9t trong c\u00e1c \u0111\u1ecba \u0111i\u1ec3m sau:<\/span>
\na) Khu v\u1ef1c ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u;<\/span>
\nb) C\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba ho\u1eb7c kho ngo\u1ea1i quan t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp ho\u1eb7c c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\nc) Kho, b\u00e3i c\u1ee7a th\u01b0\u01a1ng nh\u00e2n thu\u1ed9c \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p m\u00e3 s\u1ed1 kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t.<\/span>
\n6. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp \u0111\u1ebfn c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t<\/span>
\nH\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t khi v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp \u0111\u1ebfn c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t, ng\u01b0\u1eddi khai h\u1ea3i quan\/ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n ph\u1ea3i khai b\u00e1o v\u1eadn chuy\u1ec3n qua H\u1ec7 th\u1ed1ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\na) H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u1ea1i m\u1ed9t c\u1eeda kh\u1ea9u nh\u01b0ng t\u00e1i xu\u1ea5t t\u1ea1i c\u1eeda kh\u1ea9u kh\u00e1c;<\/span>
\nb) H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u1ea1i m\u1ed9t c\u1eeda kh\u1ea9u nh\u01b0ng \u0111\u01b0a h\u00e0ng v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef sau \u0111\u00f3 t\u00e1i xu\u1ea5t t\u1ea1i c\u1eeda kh\u1ea9u kh\u00e1c.<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb n\u01a1i \u0111i \u0111\u1ebfn n\u01a1i \u0111\u1ebfn th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n7. Th\u1ee7 t\u1ee5c h\u1ea3i quan chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 83. Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span><\/strong><\/p>\n

1. Qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span>
\na) Kh\u00f4ng cho ph\u00e9p chia nh\u1ecf container trong su\u1ed1t qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a t\u1eeb c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp \u0111\u1ebfn khu v\u1ef1c gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111\u1ecba \u0111i\u1ec3m t\u00e1i xu\u1ea5t thu\u1ed9c c\u1eeda kh\u1ea9u, \u0111i\u1ec3m th\u00f4ng quan theo quy \u0111\u1ecbnh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p do y\u00eau c\u1ea7u v\u1eadn chuy\u1ec3n c\u1ea7n ph\u1ea3i thay \u0111\u1ed5i ho\u1eb7c chia nh\u1ecf container \u0111\u1ec3 t\u00e1i xu\u1ea5t th\u00ec th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do, th\u1eddi gian th\u1ef1c b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac vi\u1ec7c thay \u0111\u1ed5i, chia nh\u1ecf container \u0111\u1ec3 t\u00e1i xu\u1ea5t; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd c\u00e1c \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef h\u00e0ng h\u00f3a xem x\u00e9t quy\u1ebft \u0111\u1ecbnh n\u1ebfu h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span>
\na.1) H\u00e0ng h\u00f3a \u0111ang \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 82 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c c\u00e1c \u0111i\u1ec3m th\u00f4ng quan; \u0111\u1ecba \u0111i\u1ec3m t\u1eadp k\u1ebft, ki\u1ec3m tra h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u1edf bi\u00ean gi\u1edbi;<\/span>
\na.2) Container ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 ni\u00eam phong h\u1ea3i quan; Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 ni\u00eam phong h\u1ea3i quan th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t \u00e1p d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c gi\u00e1m s\u00e1t h\u1ea3i quan ph\u00f9 h\u1ee3p \u0111\u1ea3m b\u1ea3o ch\u1eb7t ch\u1ebd, \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nb) H\u00e0ng h\u00f3a trong th\u1eddi gian chuy\u1ec3n sang container ho\u1eb7c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00e1c ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan;<\/span>
\nc) H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i \u0111\u01b0\u1ee3c t\u1eadp k\u1ebft \u0111\u1ea7y \u0111\u1ee7 t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; kho ngo\u1ea1i quan t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp ho\u1eb7c c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t v\u00e0 t\u00e1i xu\u1ea5t qua c\u1eeda kh\u1ea9u trong th\u1eddi h\u1ea1n 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi h\u00e0ng \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t; tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ec3 xu\u1ea5t \u0111\u01b0\u1ee3c ho\u1eb7c ch\u01b0a xu\u1ea5t h\u1ebft, n\u1ebfu th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t xem x\u00e9t, gia h\u1ea1n \u0111\u1ec3 xu\u1ea5t kh\u1ea9u h\u1ebft trong c\u00e1c ng\u00e0y k\u1ebf ti\u1ebfp, nh\u01b0ng ph\u1ea3i trong th\u1eddi h\u1ea1n l\u01b0u gi\u1eef t\u1ea1i Vi\u1ec7t Nam. Trong th\u1eddi gian ch\u1edd t\u00e1i xu\u1ea5t ti\u1ebfp, h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 82 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t kh\u00e1c c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u t\u1ea1m nh\u1eadp th\u1ef1c hi\u1ec7n ni\u00eam phong h\u00e0ng h\u00f3a \u0111\u1ec3 giao cho ng\u01b0\u1eddi khai h\u1ea3i quan v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a ra c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t.<\/span>
\n2. Qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1eedi kho ngo\u1ea1i quan; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba (ho\u1eb7c c\u1ea3ng n\u1ed9i \u0111\u1ecba)<\/span>
\na) H\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t ch\u1ec9 \u0111\u01b0\u1ee3c g\u1eedi kho ngo\u1ea1i quan ho\u1eb7c c\u1ea3ng n\u1ed9i \u0111\u1ecba do Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eadp qu\u1ea3n l\u00fd. Vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i kho ngo\u1ea1i quan ho\u1eb7c c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba do Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eadp qu\u1ea3n l\u00fd; H\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c g\u1eedi kho ngo\u1ea1i quan ho\u1eb7c c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\nb) Qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1eedi kho ngo\u1ea1i quan; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba.<\/span>
\nb.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a th\u01b0\u01a1ng nh\u00e2n:<\/span>
\nb.1.1) Sau khi \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp ho\u1eb7c t\u00e1i xu\u1ea5t, n\u1ebfu h\u00e0ng h\u00f3a c\u00f2n trong th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i Vi\u1ec7t Nam th\u00ec th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o kho ngo\u1ea1i quan ho\u1eb7c c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba \u0111\u1ec3 ch\u1edd l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t ho\u1eb7c ch\u1edd th\u1ef1c xu\u1ea5t, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 t\u1edd khai t\u1ea1m nh\u1eadp ho\u1eb7c t\u1edd khai t\u00e1i xu\u1ea5t;<\/span>
\nb.1.2) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a trong th\u1eddi gian l\u01b0u gi\u1eef t\u1ea1i kho ngo\u1ea1i quan; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba;<\/span>
\nb.1.3) N\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh t\u1edd khai t\u1ea1m nh\u1eadp ho\u1eb7c t\u1edd khai t\u00e1i xu\u1ea5t \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan ho\u1eb7c c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y;<\/span>
\nb.1.4) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp g\u1eedi kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba \u0111\u1ec3 ch\u1edd l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t: Khi \u0111\u01b0a h\u00e0ng h\u00f3a t\u1eeb kho ngo\u1ea1i quan; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba ra c\u1eeda kh\u1ea9u xu\u1ea5t, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i xu\u1ea5t tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c \u0111\u01b0a h\u00e0ng ra kh\u1ecfi kho ngo\u1ea1i quan, c\u1ea3ng n\u1ed9i \u0111\u1ecba.<\/span>
\nb.2) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t x\u00e1c nh\u1eadn (k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c) tr\u00ean c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb v\u00e0 tr\u1ea3 cho doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba, \u0111\u1ed3ng th\u1eddi sao ch\u1ee5p l\u01b0u k\u00e8m h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span>
\nb.3) Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb.4) Vi\u1ec7c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn kho ngo\u1ea1i quan; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba \u0111\u1ec3 ch\u1edd l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t v\u00e0 ng\u01b0\u1ee3c l\u1ea1i th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1eadn chuy\u1ec3n \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y; <\/span>
\nb.5) Vi\u1ec7c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t g\u1eedi kho ngo\u1ea1i quan ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 84. Qu\u1ea3n l\u00fd, theo d\u00f5i t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp<\/span><\/strong><\/p>\n

1. H\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t<\/span>
\na) Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp theo d\u00f5i l\u01b0\u1ee3ng h\u00e0ng kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai h\u1ea3i quan t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y th\u00ec vi\u1ec7c theo d\u00f5i l\u01b0\u1ee3ng h\u00e0ng kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y;<\/span>
\nb) Sau khi t\u00e1i xu\u1ea5t, th\u01b0\u01a1ng nh\u00e2n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u cho t\u1edd khai t\u1ea1m nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 4 Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp.<\/span>
\n2. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 49, \u0110i\u1ec1u 50, \u0110i\u1ec1u 51, \u0110i\u1ec1u 52, \u0110i\u1ec1u 53, \u0110i\u1ec1u 54, \u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP:<\/span>
\na) Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t theo d\u00f5i, qu\u1ea3n l\u00fd l\u01b0\u1ee3ng h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp tr\u00ean H\u1ec7 th\u1ed1ng. Qu\u00e1 th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan nh\u01b0ng ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp ho\u1eb7c ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c gia h\u1ea1n th\u1eddi gian t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp th\u00ec c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf (n\u1ebfu c\u00f3).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p vi\u1ec7c khai h\u1ea3i quan t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p khai tr\u00ean B\u1ea3ng k\u00ea t\u1ea1m nh\u1eadp ho\u1eb7c t\u1ea1m xu\u1ea5t container\/b\u1ed3n m\u1ec1m r\u1ed7ng \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n 1 \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP) th\u00ec th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp v\u00e0 theo d\u00f5i l\u01b0\u1ee3ng h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u, sau khi t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u cho t\u1edd khai t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 4 Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, sau khi t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp h\u00e0ng h\u00f3a<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf ho\u1eb7c kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u00f3 thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u 0%:<\/span>
\na.1) Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\na.1.1) C\u00f4ng v\u0103n \u0111\u00ea\u0300 nghi\u0323 quy\u1ebft to\u00e1n t\u1edd khai t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 t\u1edd khai t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp, t\u00e1i xu\u1ea5t: 01 ba\u0309n chi\u0301nh;<\/span>
\na.1.2) T\u01a1\u0300 khai ha\u0309i quan ha\u0300ng ho\u0301a t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp: 01 b\u1ea3n ch\u1ee5p;<\/span>
\na.1.3) Ch\u1ee9ng t\u1eeb thanh to\u00e1n cho h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\na.2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan: <\/span>
\nTrong th\u1eddi h\u1ea1n 02 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1, c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu b\u1ed9 h\u1ed3 s\u01a1 do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u1edbi b\u1ed9 h\u1ed3 s\u01a1 l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c quy\u1ebft to\u00e1n, x\u00e1c nh\u1eadn tr\u00ean t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan;<\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u, sau khi t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u cho t\u1edd khai t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 4 Ch\u01b0\u01a1ng VII Th\u00f4ng t\u01b0 n\u00e0y t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t.<\/span><\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n Th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a <\/span><\/strong><\/span><\/h2>\n

xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c c\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 85. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 mi\u1ec5n thu\u1ebf bao g\u1ed3m h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, b\u00e1n th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span>
\na) \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n thu\u1ed9c C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u n\u01a1i qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef h\u00e0ng h\u00f3a, c\u1ea3ng \u0111\u00edch ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd h\u00e0ng \u0111\u1ea7u t\u01b0 thu\u1ed9c C\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ef1a ch\u1ecdn Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\nb) Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ngo\u00e0i ra, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai c\u00e1c th\u00f4ng tin li\u00ean quan c\u1ee7a Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span>
\nH\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng tr\u1eeb l\u00f9i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf b\u1eb1ng b\u1ea3n gi\u1ea5y, c\u01a1 quan h\u1ea3i quan l\u1eadp Phi\u1ebfu theo d\u00f5i v\u00e0 th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i theo quy \u0111\u1ecbnh kho\u1ea3n 4 \u0110i\u1ec1u 104 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf<\/span>
\na) C\u00e1c h\u00ecnh th\u1ee9c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n thanh l\u00fd, \u0111i\u1ec1u ki\u1ec7n thanh l\u00fd, h\u1ed3 s\u01a1 thanh l\u00fd h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 04\/2007\/TT-BTM ng\u00e0y 04 th\u00e1ng 4 n\u0103m 2007 c\u1ee7a B\u1ed9 Th\u01b0\u01a1ng m\u1ea1i (nay l\u00e0 B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng) h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, gia c\u00f4ng, thanh l\u00fd h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc, khi chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf;<\/span>
\nc) Th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/span>
\nc.1) Doanh nghi\u1ec7p ho\u1eb7c Ban thanh l\u00fd c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng t\u00ean g\u1ecdi, k\u00fd m\u00e3 hi\u1ec7u, l\u01b0\u1ee3ng h\u00e0ng, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a c\u1ea7n thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng thu\u1ed9c t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m g\u1eedi c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf; <\/span>
\nc.2) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u th\u00ec doanh nghi\u1ec7p m\u1edf t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng;<\/span>
\nc.3) Tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, cho, bi\u1ebfu, t\u1eb7ng, ti\u00eau hu\u1ef7 th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf tr\u00ean t\u1edd khai h\u1ea3i quan m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y. Doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng; ch\u00ednh s\u00e1ch thu\u1ebf, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd nh\u1eadp kh\u1ea9u.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n cho doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c chuy\u1ec3n nh\u01b0\u1ee3ng;<\/span>
\nc.4) Khi ti\u00eau hu\u1ef7, doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

\u0110i\u1ec1u 86. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/strong> <\/span><\/p>\n

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 g\u1ed3m:<\/span>
\na) S\u1ea3n ph\u1ea9m gia c\u00f4ng; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea ho\u1eb7c m\u01b0\u1ee3n; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m thu\u1ed9c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP;<\/span>
\nb) H\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan;<\/span>
\nc) H\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao, nh\u1eadn h\u00e0ng h\u00f3a v\u1edbi doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n do ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ef1a ch\u1ecdn v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh.<\/span>
\n3. H\u1ed3 s\u01a1 h\u1ea3i quan<\/span>
\nH\u1ed3 s\u01a1 h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh thay cho h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/span>
\n4. Th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan <\/span>
\nTrong th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 sau khi ho\u00e0n th\u00e0nh vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. <\/span>
\n5. Th\u1ee7 t\u1ee5c h\u1ea3i quan <\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u:<\/span>
\na.1) Khai th\u00f4ng tin t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 khai v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p, trong \u0111\u00f3 ghi r\u00f5 v\u00e0o \u00f4 \u201c\u0110i\u1ec3m \u0111\u00edch cho v\u1eadn chuy\u1ec3n b\u1ea3o thu\u1ebf\u201d l\u00e0 m\u00e3 \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u v\u00e0 \u00f4 ti\u00eau ch\u00ed \u201cS\u1ed1 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p\u201d theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.2) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh;<\/span>
\na.3) Giao h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u sau khi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u:<\/span>
\nb.1) Khai th\u00f4ng tin t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo \u0111\u00fang th\u1eddi h\u1ea1n quy \u0111\u1ecbnh trong \u0111\u00f3 ghi r\u00f5 s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 t\u01b0\u01a1ng \u1ee9ng t\u1ea1i \u00f4 \u201cS\u1ed1 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p\u201d tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c \u00f4 \u201cGhi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y;<\/span>
\nb.2) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh;<\/span>
\nb.3) Ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng h\u00f3a v\u00e0o s\u1ea3n xu\u1ea5t, ti\u00eau th\u1ee5 sau khi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u: <\/span>
\nd.1) Theo d\u00f5i nh\u1eefng t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/span>
\nd.2) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra theo k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng c\u1ee7a H\u1ec7 th\u1ed1ng. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1, n\u1ebfu h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i Chi c\u1ee5c H\u1ea3i quan xu\u1ea5t kh\u1ea9u th\u00ec Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1;<\/span>
\nd.3) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00ec h\u00e0ng th\u00e1ng t\u1ed5ng h\u1ee3p v\u00e0 l\u1eadp danh s\u00e1ch c\u00e1c t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo m\u1eabu s\u1ed1 20\/TKXNTC\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean v\u00e0 c\u00e1c \u0111\u1ed1i t\u00e1c mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi doanh nghi\u1ec7p \u01b0u ti\u00ean; doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt h\u1ea3i quan v\u00e0 \u0111\u1ed1i t\u00e1c mua b\u00e1n h\u00e0ng h\u00f3a c\u0169ng l\u00e0 doanh nghi\u1ec7p tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt h\u1ea3i quan c\u00f3 h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c giao nh\u1eadn nhi\u1ec1u l\u1ea7n trong m\u1ed9t th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh theo m\u1ed9t h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng v\u1edbi c\u00f9ng ng\u01b0\u1eddi mua ho\u1eb7c ng\u01b0\u1eddi b\u00e1n th\u00ec \u0111\u01b0\u1ee3c giao nh\u1eadn h\u00e0ng h\u00f3a tr\u01b0\u1edbc, khai h\u1ea3i quan sau. Vi\u1ec7c khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a. Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 t\u1ea1i 01 Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n; ch\u00ednh s\u00e1ch thu\u1ebf, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan. C\u01a1 quan h\u1ea3i quan ch\u1ec9 ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a (kh\u00f4ng ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a). \u0110\u1ed1i v\u1edbi m\u1ed7i l\u1ea7n giao nh\u1eadn, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u v\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a (nh\u01b0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9,\u2026), ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u01b0u gi\u1eef t\u1ea1i doanh nghi\u1ec7p v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra.<\/span><\/p>\n

\u0110i\u1ec1u 87. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p DNCX th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 77 Th\u00f4ng t\u01b0 n\u00e0y)<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\nNgo\u00e0i h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u:<\/span>
\na.1) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\na.2) H\u1ee3p \u0111\u1ed3ng thu\u00ea \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nb) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn mua b\u00e1n h\u00e0ng h\u00f3a c\u1ee7a th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i c\u00f3 \u0111\u0103ng k\u00fd quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u00f9ng m\u1ed9t Chi c\u1ee5c H\u1ea3i quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ec9 ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y l\u1ea7n \u0111\u1ea7u khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. <\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\nTh\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y; ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai t\u1ea1i \u00f4 \u201cS\u1ed1 gi\u1ea5y ph\u00e9p\u201d tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i \u0111i\u1ec3m a.1, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 88. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0a ra, \u0111\u01b0a v\u00e0o c\u1ea3ng trung chuy\u1ec3n<\/span><\/strong><\/p>\n

1. Doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 trung chuy\u1ec3n h\u00e0ng ho\u00e1 l\u1eadp Th\u00f4ng b\u00e1o h\u00e0ng ho\u00e1 trung chuy\u1ec3n theo m\u1eabu s\u1ed1 21\/BKTrC\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y (02 b\u1ea3n ch\u00ednh). <\/span>
\n2. H\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra c\u1ea3ng trung chuy\u1ec3n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng container; \u0111\u1ed1i chi\u1ebfu s\u1ed1, k\u00fd hi\u1ec7u c\u1ee7a container v\u1edbi n\u1ed9i dung B\u1ea3n k\u00ea v\u00e0 ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh.<\/span>
\n3. \u0110\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd, ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 15 ng\u00e0y sau k\u1ef3 b\u00e1o c\u00e1o doanh nghi\u1ec7p l\u00e0m d\u1ecbch v\u1ee5 trung chuy\u1ec3n ph\u1ea3i b\u00e1o c\u00e1o g\u1eedi c\u01a1 quan h\u1ea3i quan qu\u1ea3n l\u00fd c\u1ea3ng trung chuy\u1ec3n v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra, h\u00e0ng c\u00f2n l\u01b0u t\u1ea1i c\u1ea3ng trung chuy\u1ec3n.<\/span>
\n4. Vi\u1ec7c x\u1eed l\u00fd h\u00e0ng t\u1ed3n \u0111\u1ecdng t\u1ea1i c\u1ea3ng trung chuy\u1ec3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 58 Lu\u1eadt H\u1ea3i quan v\u00e0 Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 89. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 kinh doanh chuy\u1ec3n kh\u1ea9u<\/span><\/strong><\/p>\n

1. H\u00e0ng ho\u00e1 kinh doanh chuy\u1ec3n kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n th\u1eb3ng t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u kh\u00f4ng qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam th\u00ec kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n2. H\u00e0ng ho\u00e1 kinh doanh chuy\u1ec3n kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u, c\u00f3 \u0111\u01b0a v\u00e0o khu v\u1ef1c kho b\u00e3i thu\u1ed9c c\u00e1c c\u1ea3ng bi\u1ec3n Vi\u1ec7t Nam (kh\u00f4ng \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan, kh\u00f4ng \u0111\u01b0a v\u00e0o khu v\u1ef1c trung chuy\u1ec3n h\u00e0ng ho\u00e1), th\u1ee7 t\u1ee5c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a th\u01b0\u01a1ng nh\u00e2n:<\/span>
\nN\u1ed9p cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u1ec3n kh\u1ea9u 01 b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\na.1) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n kh\u1ea9u h\u00e0ng h\u00f3a theo m\u1eabu s\u1ed1 22\/CKHH\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.2) V\u1eadn t\u1ea3i \u0111\u01a1n h\u00e0ng nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u:<\/span>
\nb.1) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra b\u1ed9 h\u1ed3 s\u01a1 l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u chuy\u1ec3n kh\u1ea9u; <\/span>
\nb.2) X\u00e1c nh\u1eadn nh\u1eadp kh\u1ea9u v\u00e0 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c tr\u00ean c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p;<\/span>
\nb.3) Gi\u00e1m s\u00e1t v\u00e0 theo d\u00f5i l\u00f4 h\u00e0ng chuy\u1ec3n kh\u1ea9u cho \u0111\u1ebfn khi xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam;<\/span>
\nb.4) Sau khi h\u00e0ng h\u00f3a x\u1ebfp l\u00ean ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t t\u1ea1i c\u1eeda kh\u1ea9u x\u00e1c nh\u1eadn h\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n kh\u1ea9u h\u00e0ng h\u00f3a;<\/span>
\nb.5) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a chuy\u1ec3n kh\u1ea9u xu\u1ea5t qua c\u1eeda kh\u1ea9u kh\u00e1c v\u1edbi c\u1eeda kh\u1ea9u nh\u1eadp nh\u01b0ng c\u00f9ng trong h\u1ec7 th\u1ed1ng khu v\u1ef1c c\u1ea3ng bi\u1ec3n thu\u1ed9c \u0111\u1ecba b\u00e0n gi\u00e1m s\u00e1t c\u1ee7a C\u1ee5c H\u1ea3i quan th\u00ec sau khi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t, c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t x\u00e1c nh\u1eadn h\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n kh\u1ea9u h\u00e0ng h\u00f3a; vi\u1ec7c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra, \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y; <\/span>
\nb.6) Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, gi\u00e1m s\u00e1t n\u1ebfu ph\u00e1t hi\u1ec7n l\u00f4 h\u00e0ng chuy\u1ec3n kh\u1ea9u c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u1ef1c t\u1ebf v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\nc) H\u00e0ng h\u00f3a kinh doanh chuy\u1ec3n kh\u1ea9u ph\u1ea3i \u0111\u01b0\u1ee3c xu\u1ea5t ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u01b0\u1ee3c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ho\u00e0n th\u00e0nh vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span>
\n3. H\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u c\u00f3 qua c\u1eeda kh\u1ea9u Vi\u1ec7t Nam v\u00e0 \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan, khu v\u1ef1c trung chuy\u1ec3n h\u00e0ng ho\u00e1 t\u1ea1i c\u00e1c c\u1ea3ng Vi\u1ec7t Nam th\u00ec l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan, khu v\u1ef1c trung chuy\u1ec3n h\u00e0ng h\u00f3a t\u1ea1i c\u00e1c c\u1ea3ng Vi\u1ec7t Nam.<\/span>
\n4. H\u00e0ng h\u00f3a kinh doanh theo ph\u01b0\u01a1ng th\u1ee9c chuy\u1ec3n kh\u1ea9u ph\u1ea3i \u0111\u01b0a ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp.<\/span>
\n5. H\u00e0ng ho\u00e1 kinh doanh chuy\u1ec3n kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 90. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u<\/strong> <\/span><\/p>\n

1. Nguy\u00ean t\u1eafc th\u1ef1c hi\u1ec7n:<\/span>
\nH\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\na.1) H\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan khi xu\u1ea5t kh\u1ea9u t\u1eeb c\u00e1c khu ch\u1ee9c n\u0103ng kh\u00e1c trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u v\u00e0 t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam v\u00e0o khu phi thu\u1ebf quan kh\u00f4ng \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi l\u00e3nh th\u1ed5 b\u00ean ngo\u00e0i b\u1eb1ng h\u00e0ng r\u00e0o c\u1ee9ng theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c I Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1 109\/2014\/TT-BTC ng\u00e0y 15\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\na.2) H\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u thu\u1ed9c Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ngay theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c II Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1 109\/2014\/TT-BTC ng\u00e0y 15\/8\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh khi \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba;<\/span>
\na.3) H\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y khi \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m ho\u1eb7c kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\n H\u00e0ng ho\u00e1 l\u00e0 v\u0103n ph\u00f2ng ph\u1ea9m, l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m, h\u00e0ng ti\u00eau d\u00f9ng do doanh nghi\u1ec7p trong khu phi thu\u1ebf quan mua t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho \u0111i\u1ec1u h\u00e0nh b\u1ed9 m\u00e1y v\u0103n ph\u00f2ng v\u00e0 sinh ho\u1ea1t c\u1ee7a c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n l\u00e0m vi\u1ec7c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n n\u00e0y. <\/span>
\n2. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span>
\na) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd khu phi thu\u1ebf quan;<\/span>
\nb) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong n\u1ed9i \u0111\u1ecba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1eadn ti\u1ec7n.<\/span>
\n3. H\u00e0ng h\u00f3a \u0111\u01b0a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf theo quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi t\u1eebng khu kinh t\u1ebf c\u1eeda kh\u1ea9u.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0, m\u1ee5c ti\u00eau, quy m\u00f4 c\u1ee7a d\u1ef1 \u00e1n v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u n\u00e0y \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n4. H\u00e0ng h\u00f3a ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, khi \u0111\u01b0a t\u1eeb c\u00e1c khu ch\u1ee9c n\u0103ng kh\u00e1c ho\u1eb7c t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam v\u00e0o khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u, h\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa c\u00e1c khu phi thu\u1ebf quan th\u00ec th\u1ef1c hi\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n5. H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i<\/span>
\na) H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh xu\u1ea5t kh\u1ea9u;<\/span>
\nb) H\u00e0ng h\u00f3a do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u1ed9i \u0111\u1ecba sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u nguy\u00ean tr\u1ea1ng ra n\u01b0\u1edbc ngo\u00e0i khi l\u00e0m th\u1ee7 t\u1ee5c khai c\u1ee5 th\u1ec3 tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i \u00f4 ghi ch\u00fa th\u00f4ng tin \u201cxu\u1ea5t kh\u1ea9u nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ho\u1eb7c h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n mua b\u00e1n s\u1ed1 \u2026.\u2026 ng\u00e0y \u2026\u2026\u2026.\u201d.<\/span>
\n6. H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u xu\u1ea5t kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba:<\/span>
\na) H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u1eeb h\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ngay khi nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nb) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y. \u0110\u1ec3 l\u00e0m c\u01a1 s\u1edf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9i \u0111\u1ecba t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan ph\u1ea3i th\u1ef1c hi\u1ec7n nh\u01b0 sau: <\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec ph\u1ea3i khai c\u1ee5 th\u1ec3 tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i \u00f4 ghi ch\u00fa \u201ch\u00e0ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc\u201d;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan ph\u1ea3i l\u1eadp v\u00e0 t\u1ef1 t\u00ednh l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u c\u1ea5u th\u00e0nh trong h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba theo m\u1eabu s\u1ed1 23\/NLNK-PTQ\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 khai c\u1ee5 th\u1ec3 tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i \u00f4 ghi ch\u00fa \u201ch\u00e0ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo b\u1ea3n k\u00ea…\u201d;<\/span>
\nb.3) H\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u01b0a v\u00e0o \u0111\u01b0a khu phi thu\u1ebf quan quy \u0111\u1ecbnh sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u nguy\u00ean tr\u1ea1ng v\u00e0o n\u1ed9i \u0111\u1ecba th\u00ec l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y, khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u ph\u1ea3i khai c\u1ee5 th\u1ec3 tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i \u00f4 ghi ch\u00fa th\u00f4ng tin \u201cxu\u1ea5t kh\u1ea9u nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo t\u1edd khai h\u1ea3i quan s\u1ed1 \u2026\u2026\u2026\u2026\u2026ng\u00e0y \u2026\u2026\u201d;<\/span>
\nb.4) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan ph\u1ea3i cung c\u1ea5p cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, s\u1ed1 li\u1ec7u \u0111\u1ec3 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span>
\n7. Gia c\u00f4ng h\u00e0ng ho\u00e1 gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9i \u0111\u1ecba<\/span>
\nTh\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng gi\u1eefa DNCX v\u1edbi n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 76 Th\u00f4ng t\u01b0 n\u00e0y. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd khu phi thu\u1ebf quan. <\/span>
\n8. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra, \u0111i qua khu phi thu\u1ebf quan.<\/span>
\na) Khu phi thu\u1ebf quan ph\u1ea3i c\u00f3 h\u00e0ng r\u00e0o ng\u0103n c\u00e1ch v\u1edbi b\u00ean ngo\u00e0i (tr\u1eeb Khu Kinh t\u1ebf – Th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t Lao B\u1ea3o, t\u1ec9nh Qu\u1ea3ng Tr\u1ecb v\u00e0 Khu Kinh t\u1ebf c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf C\u1ea7u Treo, t\u1ec9nh H\u00e0 T\u0129nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7), c\u00f3 c\u1ed5ng ki\u1ec3m so\u00e1t h\u1ea3i quan \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a ra, \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan;<\/span>
\nb) H\u00e0ng ho\u00e1 \u0111\u01b0a ra, \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan, h\u00e0ng ho\u00e1 v\u1eadn chuy\u1ec3n qua khu phi thu\u1ebf quan \u0111\u1ec3 nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i \u0111i qua c\u1ed5ng ki\u1ec3m so\u00e1t h\u1ea3i quan, ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\nc) H\u00e0ng ho\u00e1 t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c h\u00e0ng ho\u00e1 t\u1eeb n\u1ed9i \u0111\u1ecba xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i khi \u0111i qua khu phi thu\u1ebf quan ph\u1ea3i \u0111i \u0111\u00fang tuy\u1ebfn \u0111\u01b0\u1eddng do H\u1ea3i quan qu\u1ea3n l\u00fd khu phi thu\u1ebf quan ph\u1ed1i h\u1ee3p v\u1edbi Ban qu\u1ea3n l\u00fd khu phi thu\u1ebf quan quy \u0111\u1ecbnh.<\/span>
\n9. Vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf cho kh\u00e1ch tham quan du l\u1ecbch khu phi thu\u1ebf quan thu\u1ed9c khu kinh t\u1ebf c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 91. Qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan<\/span><\/strong><\/p>\n

1. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kho ngo\u1ea1i quan<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/span>
\na.1) Khai 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 v\u00e0 khai v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\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;<\/span>
\na.2) N\u1ed9p 01 b\u1ea3n ch\u1ee5p 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 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);<\/span>
\na.3) N\u1ed9p 01 b\u1ea3n ch\u1ee5p gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng khi \u0111\u01b0a t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o kho ngo\u1ea1i quan \u0111\u1ec3 xu\u1ea5t \u0111i n\u01b0\u1edbc kh\u00e1c ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t; <\/span>
\na.4) N\u1ed9p 01 b\u1ea3n ch\u00ednh 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.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \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 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;<\/span>
\na.5) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a nh\u1eadp kho ngo\u1ea1i quan v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan v\u00e0 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan<\/span>
\nTh\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 3 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.1.1 kho\u1ea3n 2 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Ng\u00e0y h\u00e0ng h\u00f3a nh\u1eadp kho ngo\u1ea1i quan l\u00e0 ng\u00e0y c\u01a1 quan h\u1ea3i quan c\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u1ebfn \u0111\u00edch c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u tr\u00ean H\u1ec7 th\u1ed1ng;<\/span>
\nd) H\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan \u0111\u1ec3 xu\u1ea5t \u0111i n\u01b0\u1edbc kh\u00e1c theo quy \u0111\u1ecbnh ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn m\u00e3 s\u1ed1 t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c g\u1eedi kho ngo\u1ea1i quan t\u1ea1i t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i c\u1eeda kh\u1ea9u nh\u1eadp ho\u1eb7c c\u1eeda kh\u1ea9u xu\u1ea5t;<\/span>
\n\u0111) H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u qua c\u00e1c c\u1eeda kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng.<\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan ho\u1eb7c t\u1eeb n\u1ed9i \u0111\u1ecba nh\u1eadp kho ngo\u1ea1i quan<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1) Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y khi \u0111\u0103ng k\u00fd t\u1edd khai xu\u1ea5t kh\u1ea9u t\u1eeb n\u1ed9i \u0111\u1ecba ho\u1eb7c t\u1eeb khu phi thu\u1ebf quan;<\/span>
\na.2) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a nh\u1eadp kho ngo\u1ea1i quan v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan v\u00e0 chia s\u1ebb c\u00e1c th\u00f4ng tin tr\u00ean v\u1edbi Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan:<\/span>
\nb.1) Tra c\u1ee9u v\u00e0 in th\u00f4ng tin v\u1ec1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp kho ngo\u1ea1i quan v\u00e0 l\u01b0u gi\u1eef trong kho; <\/span>
\nb.2) Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.1.2 kho\u1ea3n 2 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nc) Ng\u00e0y h\u00e0ng h\u00f3a nh\u1eadp kho ngo\u1ea1i quan l\u00e0 ng\u00e0y c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span>
\n3. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kho ngo\u1ea1i quan \u0111\u1ec3 xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i:<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1) N\u1ed9p 01 b\u1ea3n ch\u1ee5p Phi\u1ebfu xu\u1ea5t kho do doanh nghi\u1ec7p l\u1eadp theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 ghi c\u1ee5 th\u1ec3 h\u00e0ng h\u00f3a xu\u1ea5t kho c\u1ee7a t\u1eebng t\u1edd khai nh\u1eadp kho;<\/span>
\na.2) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kho ngo\u1ea1i quan v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 qu\u1ea3n l\u00fd, theo d\u00f5i;<\/span>
\na.3) Th\u1ef1c hi\u1ec7n khai v\u1eadn chuy\u1ec3n \u0111\u1ed9c l\u1eadp \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan:<\/span>
\nb.1) Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kho ngo\u1ea1i quan tr\u00ean Phi\u1ebfu xu\u1ea5t kho v\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan;<\/span>
\nb.2) Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111i theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.3 kho\u1ea3n 1 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 theo d\u00f5i h\u1ed3i b\u00e1o c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t.<\/span>
\nc) H\u00e0ng h\u00f3a t\u1eeb kho ngo\u1ea1i quan \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u01b0\u1ee3c xu\u1ea5t qua c\u00e1c c\u1eeda kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng;<\/span>
\nd) H\u00e0ng h\u00f3a t\u1eeb kho ngo\u1ea1i quan sau khi \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u xu\u1ea5t, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u1ebfn khi th\u1ef1c xu\u1ea5t kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t nh\u01b0ng ch\u01b0a th\u1ef1c xu\u1ea5t ho\u1eb7c c\u00f3 thay \u0111\u1ed5i c\u1eeda kh\u1ea9u xu\u1ea5t, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t ph\u1ea3i th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan bi\u1ebft \u0111\u1ec3 ph\u1ed1i h\u1ee3p theo d\u00f5i. Ri\u00eang \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1eeb kho ngo\u1ea1i quan xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, vi\u1ec7c x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t qua khu v\u1ef1c c\u1eeda kh\u1ea9u xu\u1ea5t sang n\u01b0\u1edbc nh\u1eadp kh\u1ea9u.<\/span>
\n4. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kho ngo\u1ea1i quan \u0111\u1ec3 nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c nh\u1eadp kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan:<\/span>
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\na.1) C\u1eadp nh\u1eadt th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kho ngo\u1ea1i quan v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan v\u00e0 chia s\u1ebb c\u00e1c th\u00f4ng tin tr\u00ean v\u1edbi c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 qu\u1ea3n l\u00fd, theo d\u00f5i;<\/span>
\na.2) Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan:<\/span>
\nb.1) Ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kho ngo\u1ea1i quan tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c v\u00e0o khu phi thu\u1ebf quan \u0111\u00e3 c\u00f3 tr\u00ean H\u1ec7 th\u1ed1ng v\u1edbi th\u00f4ng tin tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan; In v\u00e0 l\u01b0u tr\u1eef k\u00e8m h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a nh\u1eadp kho ngo\u1ea1i quan;<\/span>
\nb.2) Th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.1.2 kho\u1ea3n 2 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nc) C\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba t\u1eeb kho ngo\u1ea1i quan:<\/span>
\nc.1) H\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u t\u1ea1i c\u1eeda kh\u1ea9u;<\/span>
\nc.2) H\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, tr\u1eeb h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, gia c\u00f4ng v\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, gia c\u00f4ng t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n5. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kho ngo\u1ea1i quan \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn kho ngo\u1ea1i quan kh\u00e1c:<\/span>
\na) H\u00e0ng h\u00f3a \u0111\u01b0a ra kho ngo\u1ea1i quan (c\u0169) \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb) H\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan (m\u1edbi) \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc) Th\u1eddi h\u1ea1n h\u00e0ng h\u00f3a l\u01b0u gi\u1eef trong kho ngo\u1ea1i quan \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan (c\u0169). <\/span>
\n6. H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u, t\u1eeb kho ngo\u1ea1i quan n\u00e0y ho\u1eb7c t\u1eeb c\u00e1c \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c \u0111\u1ebfn kho ngo\u1ea1i quan v\u00e0 ng\u01b0\u1ee3c l\u1ea1i, nh\u01b0ng c\u00e1c \u0111\u1ecba \u0111i\u1ec3m n\u00e0y \u0111\u1ec1u c\u00f9ng ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd c\u1ee7a m\u1ed9t Chi c\u1ee5c H\u1ea3i quan th\u00ec vi\u1ec7c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n gi\u1eefa c\u00e1c \u0111\u1ecba \u0111i\u1ec3m n\u00e0y do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan quy \u0111\u1ecbnh.<\/span>
\n7. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan. K\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u01b0\u1ee3c ghi tr\u00ean Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu 06\/PGKQKT\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n8. Vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng ho\u00e1 g\u1eedi kho ngo\u1ea1i quan do ch\u1ee7 h\u00e0ng ho\u00e1 th\u1ef1c hi\u1ec7n khi c\u00f3 h\u00e0nh vi mua b\u00e1n h\u00e0ng ho\u00e1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 3 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i. Ch\u1ee7 kho ngo\u1ea1i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan v\u1ec1 vi\u1ec7c chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a \u0111ang g\u1eedi kho ngo\u1ea1i quan \u0111\u1ec3 qu\u1ea3n l\u00fd theo d\u00f5i, kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan. Th\u1eddi h\u1ea1n h\u00e0ng ho\u00e1 g\u1eedi kho ngo\u1ea1i quan \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan theo h\u1ee3p \u0111\u1ed3ng thu\u00ea kho k\u00fd gi\u1eefa ch\u1ee7 kho ngo\u1ea1i quan v\u00e0 ch\u1ee7 h\u00e0ng c\u0169.<\/span>
\n9. B\u00e1o c\u00e1o h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, t\u1ed3n kho ngo\u1ea1i quan:<\/span>
\na) Ch\u1ee7 kho ngo\u1ea1i quan t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i, thanh kho\u1ea3n h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan v\u1edbi ch\u1ee7 h\u00e0ng h\u00f3a. \u0110\u1ecbnh k\u1ef3 v\u00e0o ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau, ch\u1ee7 kho ngo\u1ea1i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan v\u1ec1 hi\u1ec7n tr\u1ea1ng h\u00e0ng h\u00f3a v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kho ngo\u1ea1i quan theo m\u1eabu s\u1ed1 24\/BC-KNQ\/GSQL ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y; Chi c\u1ee5c H\u1ea3i quan t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0o ng\u00e0y 25 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd;<\/span>
\nb) Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, t\u1ed3n kho tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin t\u1edd khai h\u1ea3i quan nh\u1eadp kho v\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan; th\u1eddi h\u1ea1n h\u00e0ng h\u00f3a l\u01b0u gi\u1eef trong kho ngo\u1ea1i quan, \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u00f4ng b\u00e1o v\u1ec1 hi\u1ec7n tr\u1ea1ng h\u00e0ng h\u00f3a v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kho ngo\u1ea1i quan, n\u1ebfu c\u00f3 nghi ng\u1edd v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed3n kho, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u1ef1c t\u1ebf l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho, \u0111\u1ed1i chi\u1ebfu v\u1edbi d\u1eef li\u1ec7u tr\u00ean ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan.<\/span>
\n10. \u0110\u1ecbnh k\u1ef3 m\u1ed7i n\u0103m m\u1ed9t l\u1ea7n, C\u1ee5c H\u1ea3i quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kho ngo\u1ea1i quan v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt h\u1ea3i quan c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u1ec1 T\u1ed5ng c\u1ee5c H\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt, C\u1ee5c H\u1ea3i quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t kho ngo\u1ea1i quan.<\/span><\/p>\n

\u0110i\u1ec1u 92. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n trong \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 kho CFS)<\/span><\/strong><\/p>\n

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o kho CFS<\/span>
\nTr\u00ean c\u01a1 s\u1edf th\u00f4ng tin v\u1ec1 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u do Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai chuy\u1ec3n \u0111\u1ebfn, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho CFS ti\u1ebfp nh\u1eadn l\u00f4 h\u00e0ng, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin v\u1ec1 t\u1edd khai tr\u00ean H\u1ec7 th\u1ed1ng \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho CFS.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai, c\u00f4ng ch\u1ee9c h\u1ea3i quan qu\u1ea3n l\u00fd kho CFS th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 11 \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o kho CFS<\/span>
\nC\u0103n c\u1ee9 th\u00f4ng tin t\u1edd khai v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ph\u00ea duy\u1ec7t v\u00e0 v\u1eadn t\u1ea3i \u0111\u01a1n do doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 kho CFS xu\u1ea5t tr\u00ecnh, c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho CFS v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.4 kho\u1ea3n 1 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Gi\u00e1m s\u00e1t c\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong kho CFS<\/span>
\nC\u00e1c d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n trong kho CFS ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u00f3ng gh\u00e9p chung container c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 thu gom h\u00e0ng l\u1ebb ph\u1ea3i l\u1eadp Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u00f3ng gh\u00e9p chung container c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u (02 b\u1ea3n ch\u00ednh) theo m\u1eabu s\u1ed1 25\/DMXK-CFS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. K\u1ebft th\u00fac vi\u1ec7c \u0111\u00f3ng gh\u00e9p, c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t x\u00e1c nh\u1eadn tr\u00ean Danh m\u1ee5c tr\u1ea3 cho doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 thu gom h\u00e0ng l\u1ebb 01 b\u1ea3n v\u00e0 01 b\u1ea3n l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan.<\/span>
\n4. Qu\u1ea3n l\u00fd h\u00e0ng nh\u1eadp kho CFS<\/span>
\na) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o CFS: Sau khi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c xu\u1ea5t \u0111i n\u01b0\u1edbc kh\u00e1c h\u1ebft s\u1ed1 h\u00e0ng ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n t\u1ed5ng (Master Bill), doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 thu gom h\u00e0ng l\u1ebb ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i, qu\u1ea3n l\u00fd theo t\u1eebng v\u1eadn t\u1ea3i \u0111\u01a1n t\u1ed5ng (Master Bill); <\/span>
\nb) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o kho CFS: Tr\u00ean c\u01a1 s\u1edf Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u00f3ng gh\u00e9p chung container c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 thu gom h\u00e0ng l\u1ebb ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i theo c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u qu\u00e1 th\u1eddi h\u1ea1n g\u1eedi kho CFS theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 61 Lu\u1eadt H\u1ea3i quan.<\/span>
\n5. B\u00e1o c\u00e1o h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, t\u1ed3n kho CFS<\/span>
\n\u0110\u1ecbnh k\u1ef3 v\u00e0o ng\u00e0y 05 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo, doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 thu gom h\u00e0ng l\u1ebb ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o v\u1ec1 hi\u1ec7n tr\u1ea1ng h\u00e0ng h\u00f3a v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb theo m\u1eabu s\u1ed1 26\/NXT-CFS\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho CFS. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 thu gom h\u00e0ng l\u1ebb s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t c\u00f3 k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan h\u1ea3i quan th\u00ec Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho CFS khai th\u00e1c b\u00e1o c\u00e1o v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed3n kho tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 theo d\u00f5i.<\/span><\/p>\n

\u0110i\u1ec1u 93. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n<\/span><\/strong><\/p>\n

1. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n vi\u1ec7c giao nh\u1eadn tr\u01b0\u1edbc, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng:<\/span>
\na.1) M\u1eb7t h\u00e0ng \u0111i\u1ec7n n\u0103ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; <\/span>
\na.2) H\u00e0ng h\u00f3a b\u00e1n trong khu v\u1ef1c c\u00e1ch ly t\u1ea1i c\u00e1c s\u00e2n bay qu\u1ed1c t\u1ebf (tr\u1eeb h\u00e0ng b\u00e1n mi\u1ec5n thu\u1ebf);<\/span>
\na.3) H\u00e0ng h\u00f3a cung c\u1ea5p cho h\u00e0nh kh\u00e1ch tr\u00ean c\u00e1c chuy\u1ebfn bay tuy\u1ebfn qu\u1ed1c t\u1ebf;<\/span>
\na.4) X\u0103ng d\u1ea7u cung \u1ee9ng cho t\u00e0u bay xu\u1ea5t c\u1ea3nh;<\/span>
\na.5) C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u1ef1c hi\u1ec7n vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a nhi\u1ec1u l\u1ea7n trong ng\u00e0y ho\u1eb7c trong th\u00e1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 86 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/span>
\nb.1) Th\u1ef1c hi\u1ec7n vi\u1ec7c khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan 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;<\/span>
\nb.2) N\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 m\u1ed7i l\u1ea7n giao nh\u1eadn, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a (h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, Phi\u1ebfu xu\u1ea5t kho\u2026) v\u00e0 ph\u1ea3i l\u1eadp B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn vi\u1ec7c giao nh\u1eadn h\u00e0ng h\u00f3a theo m\u1eabu s\u1ed1 27\/THCT-KML\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y n\u1ed9p cho c\u01a1 quan h\u1ea3i quan khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. Ri\u00eang \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng \u0111i\u1ec7n n\u0103ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn l\u01b0\u1ee3ng \u0111i\u1ec7n n\u0103ng ti\u00eau th\u1ee5 trong th\u00e1ng v\u00e0o ng\u00e0y \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng li\u1ec1n k\u1ec1; m\u1eb7t h\u00e0ng x\u0103ng d\u1ea7u cung \u1ee9ng cho t\u1ea7u bay xu\u1ea5t c\u1ea3nh ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan trong th\u1eddi h\u1ea1n 30 ng\u00e0y v\u00e0 trong l\u01b0\u1ee3ng t\u1edd khai t\u1ea1m nh\u1eadp.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span>
\nSau khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y, c\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 3 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a. <\/span>
\n2. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan tr\u01b0\u1edbc, th\u1ef1c hi\u1ec7n giao nh\u1eadn sau:<\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan tr\u01b0\u1edbc, th\u1ef1c hi\u1ec7n giao nh\u1eadn sau ph\u1ea3i \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP;<\/span>
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/span>
\nb.1) Th\u1ef1c hi\u1ec7n vi\u1ec7c khai h\u1ea3i quan v\u00e0 n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y, ngo\u00e0i ra ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p 01 b\u1ea3n h\u1ee3p \u0111\u1ed3ng (b\u1ea3n ch\u1ee5p), gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt): n\u1ed9p 01 b\u1ea3n ch\u1ee5p v\u00e0 xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 c\u1ea5p phi\u1ebfu theo d\u00f5i, tr\u1eeb l\u00f9i ho\u1eb7c th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i t\u1eebng l\u1ea7n;<\/span>
\nb.2) \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1edd khai h\u1ea3i quan khai tr\u01b0\u1edbc \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan \u0111\u1ec3 th\u00f4ng quan t\u1eebng l\u1ea7n l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nb.3) Ti\u1ebfn h\u00e0nh khai b\u1ed5 sung (n\u1ebfu c\u00f3) th\u00f4ng tin ch\u00ednh x\u00e1c v\u1ec1 l\u00f4 h\u00e0ng sau khi ho\u00e0n th\u00e0nh vi\u1ec7c giao nh\u1eadn l\u00f4 h\u00e0ng.<\/span>
\nc) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/span>
\nc.1) Ti\u1ebfp nh\u1eadn, \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span>
\nc.2) L\u1eadp S\u1ed5 theo d\u00f5i h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u: 01 quy\u1ec3n theo m\u1eabu s\u1ed1 28\/STD\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc.3) L\u00e0m th\u1ee7 t\u1ee5c khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n v\u00e0 ghi th\u00f4ng tin l\u01b0\u1ee3ng h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1eebng l\u1ea7n v\u00e0o s\u1ed5 theo d\u00f5i;<\/span>
\nc.4) \u0110\u1ed1i chi\u1ebfu s\u1ed5 theo d\u00f5i v\u1edbi th\u00f4ng tin khai b\u1ed5 sung (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi khai khi k\u1ebft th\u00fac vi\u1ec7c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u1ec3 x\u00e1c nh\u1eadn t\u1ed5ng l\u01b0\u1ee3ng \u0111\u00e3 th\u1ef1c xu\u1ea5t, th\u1ef1c nh\u1eadp.<\/span>
\n3. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1edd khai m\u1ed9t l\u1ea7n th\u1ef1c hi\u1ec7n t\u1ea1i m\u1ed9t Chi c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 94. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua, b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi<\/span><\/strong><\/p>\n

1. C\u00f4ng d\u00e2n c\u00f3 h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa t\u1ea1i c\u00e1c khu v\u1ef1c bi\u00ean gi\u1edbi c\u1ee7a Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc Trung Qu\u1ed1c, L\u00e0o, Campuchia \u0111\u01b0\u1ee3c mua b\u00e1n, trao \u0111\u1ed5i c\u00e1c m\u1eb7t h\u00e0ng theo Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua, b\u00e1n, trao \u0111\u1ed5i c\u01b0 d\u00e2n bi\u00ean gi\u1edbi do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ban h\u00e0nh.<\/span>
\nH\u00e0ng h\u00f3a mua, b\u00e1n, trao \u0111\u1ed5i ngo\u00e0i Danh m\u1ee5c n\u00eau tr\u00ean, ngo\u00e0i \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, ch\u1ee7 h\u00e0ng h\u00f3a ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Vi\u1ec7c mua b\u00e1n, trao \u0111\u1ed5i v\u00e0 c\u01a1 ch\u1ebf ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi th\u1ef1c hi\u1ec7n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i bi\u00ean gi\u1edbi v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan ri\u00eang \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh n\u00e0y.<\/span><\/p>\n

 <\/p>\n

Ch\u01b0\u01a1ng V <\/span><\/strong><\/span>
\n X\u1eec L\u00dd \u0110\u1ed0I V\u1edaI TR\u01af\u1edcNG H\u1ee2P T\u1eea CH\u1ed0I NH\u1eacN H\u00c0NG<\/span><\/strong><\/span><\/p>\n

 <\/p>\n

\u0110i\u1ec1u 95. T\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng<\/span><\/strong><\/p>\n

1. Ng\u01b0\u1eddi nh\u1eadn h\u00e0ng ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n \u0111\u01b0\u1ee3c t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span>
\na) C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i;<\/span>
\nb) H\u00e0ng h\u00f3a kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan ho\u1eb7c ng\u01b0\u1eddi g\u1eedi h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan kh\u00f4ng x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadn h\u00e0ng t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan, tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i sau th\u1eddi \u0111i\u1ec3m n\u00e0y th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span><\/p>\n

\u0110i\u1ec1u 96. X\u1eed l\u00fd vi\u1ec7c t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng<\/span><\/strong><\/p>\n

1. Khi ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi g\u1eedi h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan n\u1ebfu ng\u01b0\u1eddi nh\u1eadn h\u00e0ng t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng th\u00ec n\u1ed9p cho c\u01a1 quan h\u1ea3i quan b\u1ed9 h\u1ed3 s\u01a1 g\u1ed3m: <\/span>
\na) V\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do t\u1eeb ch\u1ed1i v\u00e0 \u0111\u1ec1 xu\u1ea5t ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd (t\u00e1i xu\u1ea5t, ti\u00eau h\u1ee7y ho\u1eb7c t\u1ecbch thu, b\u00e1n \u0111\u1ea5u gi\u00e1);<\/span>
\nb) Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c ng\u01b0\u1eddi g\u1eedi h\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c n\u1ed9i dung c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan;<\/span>
\nc) V\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u00e0 \u0111\u1ec1 ngh\u1ecb x\u1eed l\u00fd c\u1ee7a ng\u01b0\u1eddi g\u1eedi h\u00e0ng (n\u1ebfu c\u00f3).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi g\u1eedi h\u00e0ng g\u1eedi nh\u1ea7m \u0111\u1ecba ch\u1ec9 th\u00ec ng\u01b0\u1eddi nh\u1eadn h\u00e0ng c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng g\u1eedi c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. \u0110\u1ecba \u0111i\u1ec3m th\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111ang ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u th\u00ec ng\u01b0\u1eddi nh\u1eadn h\u00e0ng th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn kho ngo\u1ea1i quan, kho CFS ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u th\u00ec ng\u01b0\u1eddi nh\u1eadn h\u00e0ng th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai.<\/span>
\n3. C\u0103n c\u1ee9 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, Chi c\u1ee5c H\u1ea3i quan n\u01a1i gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a ph\u1ed1i h\u1ee3p v\u1edbi \u0110\u1ed9i Ki\u1ec3m so\u00e1t H\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng \u0111\u1ec3 ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. Ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd<\/span>
\nVi\u1ec7c ph\u00e2n lo\u1ea1i, x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a do ng\u01b0\u1eddi nh\u1eadn h\u00e0ng ghi tr\u00ean v\u1eadn t\u1ea3i \u0111\u01a1n t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00e0ng h\u00f3a t\u1ed3n \u0111\u1ecdng trong khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan. Ngo\u00e0i ra, c\u00f3 m\u1ed9t s\u1ed1 n\u1ed9i dung h\u01b0\u1edbng d\u1eabn b\u1ed5 sung nh\u01b0 sau: <\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p t\u00e1i xu\u1ea5t: C\u0103n c\u1ee9 b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi nh\u1eadn h\u00e0ng, Chi c\u1ee5c H\u1ea3i quan n\u01a1i gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ngay t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp;<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p x\u1eed l\u00fd ti\u00eau h\u1ee7y: C\u1ee5c H\u1ea3i quan t\u1ed5 ch\u1ee9c ti\u00eau h\u1ee7y. Chi ph\u00ed ti\u00eau h\u1ee7y \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb ti\u1ec1n k\u00fd qu\u1ef9 c\u1ee7a ng\u01b0\u1eddi nh\u1eadn h\u00e0ng ho\u1eb7c do ch\u1ee7 kho ngo\u1ea1i quan chi tr\u1ea3;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p t\u1ecbch thu, b\u00e1n thanh l\u00fd: C\u1ee5c H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu v\u00e0 t\u1ed5 ch\u1ee9c b\u00e1n thanh l\u00fd. To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng, sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n chi ph\u00ed theo quy \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

\n

Ch\u01b0\u01a1ng VI<\/span><\/strong><\/span>
\n TH\u1ee6 T\u1ee4C TH\u00c0NH L\u1eacP, DI CHUY\u1ec2N, M\u1ede R\u1ed8NG, THU H\u1eb8P, CH\u1ea4M D\u1ee8T HO\u1ea0T \u0110\u1ed8NG<\/span><\/strong><\/span><\/p>\n

C\u1ee6A \u0110\u1ecaA \u0110I\u1ec2M L\u00c0M TH\u1ee6 T\u1ee4C H\u1ea2I QUAN; \u0110\u1ecaA \u0110I\u1ec2M KI\u1ec2M TRA H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, <\/span><\/strong><\/span><\/p>\n

NH\u1eacP KH\u1ea8U \u1ede N\u1ed8I \u0110\u1ecaA; KHO H\u00c0NG KH\u00d4NG K\u00c9O D\u00c0I<\/span><\/strong><\/p>\n

\u0110i\u1ec1u 97. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba (c\u1ea3ng n\u1ed9i \u0111\u1ecba)<\/span><\/strong><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp:<\/span>
\na) \u0110\u00e3 \u0111\u01b0\u1ee3c quy ho\u1ea1ch trong h\u1ec7 th\u1ed1ng c\u1ea3ng n\u1ed9i \u0111\u1ecba do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 c\u00f4ng b\u1ed1; <\/span>
\nb) Ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1eeb 10 ha tr\u1edf l\u00ean;<\/span>
\nc) \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u01a1 quan h\u1ea3i quan nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, n\u01a1i ki\u1ec3m tra h\u00e0ng ho\u00e1, n\u01a1i l\u1eafp \u0111\u1eb7t trang thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, kho ch\u1ee9a tang v\u1eadt vi ph\u1ea1m;<\/span>
\nd) Kho, b\u00e3i ph\u1ea3i c\u00f3 h\u00e0ng r\u00e0o c\u1ee9ng ki\u00ean c\u1ed1 \u0111\u1ea3m b\u1ea3o ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh, \u0111\u01b0\u1ee3c trang b\u1ecb h\u1ec7 th\u1ed1ng camera, c\u00e2n \u0111i\u1ec7n t\u1eed, c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 th\u00f4ng quan h\u00e0ng ho\u00e1. H\u00e0ng ho\u00e1 ra v\u00e0o kho, b\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1eb1ng H\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp (theo m\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c IX ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn th\u00e0nh l\u1eadp c\u1ea3ng n\u1ed9i \u0111\u1ecba c\u1ee7a B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ea3ng n\u1ed9i \u0111\u1ecba \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i c\u00f4ng b\u1ed1 trong quy ho\u1ea1ch): 01 b\u1ea3n ch\u00ednh;<\/span>
\nc) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Tr\u00ecnh t\u1ef1 th\u00e0nh l\u1eadp:<\/span>
\na) Doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ebfn C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u1eb7t \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\nb) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, C\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\nb.1) Ki\u1ec3m tra h\u1ed3 s\u01a1;<\/span>
\nb.2) Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf kho, b\u00e3i; <\/span>
\nb.3) \u0110\u00e1nh gi\u00e1 vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; \u0111\u1ec1 xu\u1ea5t \u00fd ki\u1ebfn, b\u00e1o c\u00e1o k\u00e8m h\u1ed3 s\u01a1 g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\nc) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u00e8m h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c H\u1ea3i quan ho\u00e0n th\u00e0nh vi\u1ec7c th\u1ea9m \u0111\u1ecbnh, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 v\u00e0 tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp th\u00ec T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi C\u1ee5c H\u1ea3i quan v\u00e0 doanh nghi\u1ec7p.<\/span>
\n4. Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba.<\/span>
\na) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng:<\/span>
\na.1) C\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng do kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\na.2) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span>
\na.3) Qu\u00e1 th\u1eddi h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng;<\/span>
\na.4) Trong 01 n\u0103m doanh nghi\u1ec7p 03 l\u1ea7n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba, b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1eb1ng h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c ph\u1ea1t cho m\u1ed7i l\u1ea7n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan.<\/span>
\nb) T\u1ed5ng c\u1ee5c H\u1ea3i quan ki\u1ec3m tra, tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c H\u1ea3i quan ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u thu h\u1eb9p, m\u1edf r\u1ed9ng di\u1ec7n t\u00edch ho\u1eb7c di chuy\u1ec3n t\u1eeb \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec l\u1eadp h\u1ed3 s\u01a1 g\u1eedi C\u1ee5c H\u1ea3i quan, h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\na) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) S\u01a1 \u0111\u1ed3 kho, b\u00e3i khu v\u1ef1c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng kho, b\u00e3i di chuy\u1ec3n, m\u1edf r\u1ed9ng: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nTr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang vi\u1ec7c m\u1edf r\u1ed9ng, thu h\u1eb9p di\u1ec7n t\u00edch c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m do T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba do thay \u0111\u1ed5i t\u00ean ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp, doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 theo d\u00f5i.<\/span>
\n7. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba th\u00ec th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m c\u0169 v\u00e0 th\u00e0nh l\u1eadp m\u1edbi \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 98. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u<\/strong> <\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp<\/span>
\na) N\u1eb1m trong quy ho\u1ea1ch c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u1ec7 th\u1ed1ng c\u00e1c \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u;<\/span>
\nb) C\u00f3 di\u1ec7n t\u00edch t\u1eeb 01 (m\u1ed9t) ha tr\u1edf l\u00ean;<\/span>
\nc) \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u01a1 quan h\u1ea3i quan nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, n\u01a1i ki\u1ec3m tra h\u00e0ng ho\u00e1, n\u01a1i l\u1eafp \u0111\u1eb7t trang thi\u1ebft b\u1ecb (c\u00e2n \u0111i\u1ec7n t\u1eed, m\u00e1y soi\u2026), kho ch\u1ee9a tang v\u1eadt vi ph\u1ea1m;<\/span>
\nd) Kho, b\u00e3i ph\u1ea3i c\u00f3 h\u00e0ng r\u00e0o c\u1ee9ng ki\u00ean c\u1ed1 \u0111\u1ea3m b\u1ea3o ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh, \u0111\u01b0\u1ee3c trang b\u1ecb h\u1ec7 th\u1ed1ng camera, c\u00e2n \u0111i\u1ec7n t\u1eed, c\u00e1c thi\u1ebft b\u1ecb kh\u00e1c \u0111\u1ec3 th\u00f4ng quan h\u00e0ng ho\u00e1 nhanh ch\u00f3ng. H\u00e0ng ho\u00e1 ra v\u00e0o kho, b\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1eb1ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp (theo m\u1eabu s\u1ed1 theo m\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c IX ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh\/th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u1eb7t \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: 01 b\u1ea3n ch\u00ednh;<\/span>
\nc) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Vi\u1ec7c th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t, di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4, 5, 6, 7 \u0110i\u1ec1u 97 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 99. Kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i<\/span><\/strong><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp:<\/span>
\na) Kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i c\u00f3 c\u00e1c khu v\u1ef1c sau \u0111\u00e2y:<\/span>
\na.1) Khu v\u1ef1c l\u00e2n c\u1eadn c\u1ea3ng h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng qu\u1ed1c t\u1ebf;<\/span>
\na.2) Khu c\u00f4ng nghi\u1ec7p, khu c\u00f4ng ngh\u1ec7 cao, khu ch\u1ebf xu\u1ea5t.<\/span>
\nC\u00e1c khu v\u1ef1c tr\u00ean c\u00e1ch c\u1ea3ng h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng qu\u1ed1c t\u1ebf kh\u00f4ng qu\u00e1 50km.<\/span>
\nb) C\u00f3 di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u 2.000 m2 (bao g\u1ed3m nh\u00e0 kho, b\u00e3i v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5 tr\u1ee3); <\/span>
\nc) Ch\u1ee7 kho l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, c\u00f3 h\u1ec7 th\u1ed1ng kho, b\u00e3i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong khu v\u1ef1c c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf c\u00e1ch khu v\u1ef1c th\u00e0nh l\u1eadp kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i kh\u00f4ng qu\u00e1 50km;<\/span>
\nd) \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u01a1 quan h\u1ea3i quan nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, n\u01a1i ki\u1ec3m tra h\u00e0ng ho\u00e1, n\u01a1i l\u1eafp \u0111\u1eb7t trang thi\u1ebft b\u1ecb (m\u00e1y soi, c\u00e2n \u0111i\u1ec7n t\u1eed\u2026), kho ch\u1ee9a tang v\u1eadt vi ph\u1ea1m;<\/span>
\n\u0111) Kho, b\u00e3i \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh b\u1eb1ng h\u1ec7 th\u1ed1ng t\u01b0\u1eddng r\u00e0o c\u1ee9ng ki\u00ean c\u1ed1; c\u00f3 khu v\u1ef1c ch\u1ee9a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ri\u00eang bi\u1ec7t; <\/span>
\ne) Ch\u1ee7 kho ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd h\u00e0ng ho\u00e1 nh\u1eadp, xu\u1ea5t, l\u01b0u gi\u1eef, t\u1ed3n trong kho. Kho ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng camera gi\u00e1m s\u00e1t \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n gi\u00e1m s\u00e1t h\u00e0ng ho\u00e1 nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp (theo m\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c IX ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn th\u00e0nh l\u1eadp kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i c\u1ee7a B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i: 01 b\u1ea3n ch\u00ednh;<\/span>
\nc) V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m x\u00e2y d\u1ef1ng kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i c\u1ee7a UBND t\u1ec9nh, th\u00e0nh ph\u1ed1: 01 b\u1ea3n ch\u00ednh;<\/span>
\nd) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n\u0111) Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t h\u1ee3p ph\u00e1p: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Vi\u1ec7c th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t, di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4, 5, 6, 7 \u0110i\u1ec1u 97 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 100. \u0110\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung<\/span><\/strong><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp:<\/span>
\n\u0110\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung do c\u01a1 quan h\u1ea3i quan \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c do doanh nghi\u1ec7p kinh doanh kho b\u00e3i \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) V\u1ecb tr\u00ed: g\u1eafn li\u1ec1n v\u1edbi tr\u1ee5 s\u1edf Chi c\u1ee5c H\u1ea3i quan (n\u1ebfu l\u00e0 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra c\u1ee7a 01 Chi c\u1ee5c H\u1ea3i quan); c\u00e1ch tr\u1ee5 s\u1edf Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kh\u00f4ng qu\u00e1 20 km (n\u1ebfu l\u00e0 \u0111\u1ecba \u0111i\u1ec3m d\u00f9ng chung cho nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan);<\/span>
\nb) V\u1ec1 di\u1ec7n t\u00edch: \u0110\u1ecba \u0111i\u1ec3m ki\u1ec3m tra c\u1ee7a m\u1ed9t Chi c\u1ee5c H\u1ea3i quan ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u l\u00e0 5.000 m2; \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra d\u00f9ng chung cho nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u l\u00e0 10.000 m2;<\/span>
\nc) V\u1ec1 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t, trang thi\u1ebft b\u1ecb:<\/span>
\nc.1) \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u01a1 quan h\u1ea3i quan nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, n\u01a1i ki\u1ec3m tra h\u00e0ng ho\u00e1, n\u01a1i l\u1eafp \u0111\u1eb7t trang thi\u1ebft b\u1ecb (c\u00e2n \u0111i\u1ec7n t\u1eed, m\u00e1y soi\u2026), kho ch\u1ee9a tang v\u1eadt vi ph\u1ea1m;<\/span>
\nc.2) Kho, b\u00e3i ph\u1ea3i c\u00f3 h\u00e0ng r\u00e0o c\u1ee9ng ki\u00ean c\u1ed1 \u0111\u1ea3m b\u1ea3o ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh, \u0111\u01b0\u1ee3c trang b\u1ecb camera gi\u00e1m s\u00e1t;<\/span>
\nc.3) H\u00e0ng ho\u00e1 ra v\u00e0o kho, b\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1eb1ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung do c\u01a1 quan h\u1ea3i quan l\u00e0m ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/span>
\na.1) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp (theo m\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c IX ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): 01 b\u1ea3n ch\u00ednh;<\/span>
\na.2) Gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung do doanh nghi\u1ec7p kinh doanh l\u00e0m ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/span>
\nb.1) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp (theo m\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c IX ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): 01 b\u1ea3n ch\u00ednh;<\/span>
\nb.2) Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nb.3) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n3. Tr\u00ecnh t\u1ef1 th\u00e0nh l\u1eadp:<\/span>
\na) Doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ebfn C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u1eb7t \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung;<\/span>
\nb) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, C\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\nb.1) Ki\u1ec3m tra h\u1ed3 s\u01a1;<\/span>
\nb.2) Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf kho, b\u00e3i; <\/span>
\nb.3) \u0110\u00e1nh gi\u00e1 vi\u1ec7c \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; \u0111\u1ec1 xu\u1ea5t \u00fd ki\u1ebfn, b\u00e1o c\u00e1o k\u00e8m h\u1ed3 s\u01a1 g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\nc) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o k\u00e8m h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c H\u1ea3i quan ki\u1ec3m tra, ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp th\u00ec c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi C\u1ee5c H\u1ea3i quan v\u00e0 doanh nghi\u1ec7p.<\/span>
\n4. Ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung.<\/span>
\na) C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng:<\/span>
\na.1) C\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng do kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\na.2) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span>
\na.3) Qu\u00e1 th\u1eddi h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng;<\/span>
\na.4) Trong 01 n\u0103m doanh nghi\u1ec7p 03 l\u1ea7n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung, b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1eb1ng h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c ph\u1ea1t cho m\u1ed7i l\u1ea7n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan.<\/span>
\nb) T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung tr\u00ean c\u01a1 s\u1edf b\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t c\u1ee7a C\u1ee5c H\u1ea3i quan ho\u1eb7c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n5. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u thu h\u1eb9p, m\u1edf r\u1ed9ng di\u1ec7n t\u00edch, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c di chuy\u1ec3n t\u1eeb \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec l\u1eadp h\u1ed3 s\u01a1 g\u1eedi C\u1ee5c H\u1ea3i quan, h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\na) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) S\u01a1 \u0111\u1ed3 kho, b\u00e3i khu v\u1ef1c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng kho, b\u00e3i di chuy\u1ec3n, m\u1edf r\u1ed9ng: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nTr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang vi\u1ec7c m\u1edf r\u1ed9ng, thu h\u1eb9p di\u1ec7n t\u00edch c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m do C\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp do thay \u0111\u1ed5i t\u00ean ghi tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh, doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 theo d\u00f5i.<\/span>
\n7. Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung th\u00ec th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m c\u0169 v\u00e0 th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 101. \u0110\u1ecba \u0111i\u1ec3m t\u1eadp k\u1ebft, ki\u1ec3m tra h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1edf bi\u00ean gi\u1edbi<\/span><\/strong><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp: <\/span>
\na) N\u1eb1m trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u ho\u1eb7c khu v\u1ef1c c\u1eeda kh\u1ea9u thu\u1ed9c \u0111\u1ecba b\u00e0n ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\nb) V\u1ec1 di\u1ec7n t\u00edch: Ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u 5.000m2;<\/span>
\nc) \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u01a1 quan h\u1ea3i quan nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, n\u01a1i ki\u1ec3m tra h\u00e0ng ho\u00e1, n\u01a1i l\u1eafp \u0111\u1eb7t trang thi\u1ebft b\u1ecb (c\u00e2n \u0111i\u1ec7n t\u1eed, m\u00e1y soi\u2026), kho ch\u1ee9a tang v\u1eadt vi ph\u1ea1m;<\/span>
\nd) Kho, b\u00e3i ph\u1ea3i c\u00f3 h\u00e0ng r\u00e0o c\u1ee9ng ki\u00ean c\u1ed1 \u0111\u1ea3m b\u1ea3o ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh, \u0111\u01b0\u1ee3c trang b\u1ecb h\u1ec7 th\u1ed1ng camera gi\u00e1m s\u00e1t;<\/span>
\n\u0111) H\u00e0ng ho\u00e1 ra v\u00e0o kho, b\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1eb1ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\na) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp (theo m\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c IX ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Vi\u1ec7c th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t, di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ecba \u0111i\u1ec3m t\u1eadp k\u1ebft, ki\u1ec3m tra h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1edf bi\u00ean gi\u1edbi th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4, 5, 6, 7 \u0110i\u1ec1u 100 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 102. \u0110\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng ho\u00e1 t\u1ea1i ch\u00e2n c\u00f4ng tr\u00ecnh ho\u1eb7c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y<\/span><\/strong><\/p>\n

1. \u0110\u1ecba \u0111i\u1ec3m ki\u1ec3m tra l\u00e0 n\u01a1i t\u1eadp k\u1ebft m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, linh ki\u1ec7n, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y, c\u00f4ng tr\u00ecnh, th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a ho\u1eb7c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n2. Tr\u00ecnh t\u1ef1 th\u00e0nh l\u1eadp:<\/span>
\na) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u00f4ng nh\u1eadn \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng ho\u00e1 t\u1ea1i ch\u00e2n c\u00f4ng tr\u00ecnh, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y, k\u00e8m s\u01a1 \u0111\u1ed3 thi\u1ebft k\u1ebf khu v\u1ef1c ki\u1ec3m tra h\u00e0ng h\u00f3a g\u1eedi C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 c\u00f4ng tr\u00ecnh, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y;<\/span>
\nb) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n: ki\u1ec3m tra h\u1ed3 s\u01a1, kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf kho, b\u00e3i v\u00e0 ra quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn; Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn c\u00f3 gi\u00e1 tr\u1ecb hi\u1ec7u l\u1ef1c trong th\u1eddi h\u1ea1n 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh; h\u1ebft th\u1eddi h\u1ea1n n\u00e0y, n\u1ebfu doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u00ec C\u1ee5c H\u1ea3i quan ki\u1ec3m tra, xem x\u00e9t gia h\u1ea1n th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a quy\u1ebft \u0111\u1ecbnh, th\u1eddi gian gia h\u1ea1n kh\u00f4ng qu\u00e1 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec1 ngh\u1ecb c\u00f4ng nh\u1eadn kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m tra h\u1ea3i quan th\u00ec c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.<\/span>
\n3. Doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed m\u1eb7t b\u1eb1ng, ph\u01b0\u01a1ng ti\u1ec7n ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra t\u1ea1i ch\u00e2n c\u00f4ng tr\u00ecnh, n\u01a1i s\u1ea3n xu\u1ea5t v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng h\u00f3a v\u00e0o s\u1ea3n xu\u1ea5t, thi c\u00f4ng, l\u1eafp \u0111\u1eb7t sau khi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan.<\/span>
\n4. Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c thi c\u00f4ng, l\u1eafp \u0111\u1eb7t ho\u1eb7c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y kh\u00f4ng c\u00f2n nhu c\u1ea7u \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, kh\u1ea9u nh\u1eadp t\u1ea1i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m n\u00e0y, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb C\u1ee5c H\u1ea3i quan ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c \u0111\u1ecba \u0111i\u1ec3m n\u00e0y.<\/span><\/p>\n

 <\/p>\n

Ch\u01b0\u01a1ng VII<\/span><\/strong><\/span>
\n MI\u1ec4N THU\u1ebe, X\u00c9T MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe, HO\u00c0N THU\u1ebe V\u00c0 C\u00c1C QUY \u0110\u1ecaNH KH\u00c1C V\u1ec0 QU\u1ea2N L\u00dd THU\u1ebe \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/span><\/strong><\/span><\/p>\n

M\u1ee5c 1<\/span><\/strong><\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 103. C\u00e1c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 tham d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c nh\u01b0: h\u1ed9i ngh\u1ecb, h\u1ed9i th\u1ea3o, nghi\u00ean c\u1ee9u khoa h\u1ecdc, thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n v\u0103n h\u00f3a, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, kh\u00e1m ch\u1eefa b\u1ec7nh, linh ki\u1ec7n, ph\u1ee5 t\u00f9ng t\u1ea1m nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 thay th\u1ebf, s\u1eeda ch\u1eefa t\u00e0u bi\u1ec3n, t\u00e0u bay n\u01b0\u1edbc ngo\u00e0i, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec3 ph\u1ee5c v\u1ee5 th\u1eed nghi\u1ec7m, nghi\u00ean c\u1ee9u ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp kh\u00e1c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c (tr\u1eeb m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 17 \u0110i\u1ec1u n\u00e0y ho\u1eb7c x\u00e9t ho\u00e0n thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y), thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u khi t\u1ea1m nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf xu\u1ea5t kh\u1ea9u khi t\u00e1i xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u khi t\u1ea1m xu\u1ea5t kh\u1ea9u v\u00e0 thu\u1ebf nh\u1eadp kh\u1ea9u khi t\u00e1i nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp.<\/span>
\nH\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf t\u1ea1i kho\u1ea3n n\u00e0y n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf. <\/span>
\n2. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c n\u01b0\u1edbc ngo\u00e0i mang v\u00e0o Vi\u1ec7t Nam ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i trong m\u1ee9c quy \u0111\u1ecbnh, bao g\u1ed3m:<\/span>
\na) H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i khi \u0111\u01b0\u1ee3c ph\u00e9p v\u00e0o c\u01b0 tr\u00fa, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam theo gi\u1ea5y m\u1eddi c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i khi h\u1ebft th\u1eddi h\u1ea1n c\u01b0 tr\u00fa, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam;<\/span>
\nb) H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 kinh doanh v\u00e0 l\u00e0m vi\u1ec7c, khi h\u1ebft th\u1eddi h\u1ea1n nh\u1eadp kh\u1ea9u l\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi nh\u1eefng t\u00e0i s\u1ea3n \u0111\u00e3 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nc) H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111ang \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p v\u1ec1 Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i mang v\u00e0o Vi\u1ec7t Nam khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c mang ra n\u01b0\u1edbc ngo\u00e0i khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i. <\/span>
\nRi\u00eang xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4 \u0111ang s\u1eed d\u1ee5ng c\u1ee7a gia \u0111\u00ecnh, c\u00e1 nh\u00e2n mang v\u00e0o Vi\u1ec7t Nam khi \u0111\u01b0\u1ee3c ph\u00e9p \u0111\u1ecbnh c\u01b0 t\u1ea1i Vi\u1ec7t Nam ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u m\u1ed7i th\u1ee9 m\u1ed9t chi\u1ebfc.<\/span>
\nVi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 5 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/span>
\n3. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb ngo\u1ea1i giao t\u1ea1i Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u00e1p l\u1ec7nh v\u1ec1 Quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb d\u00e0nh cho c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ph\u00e1p l\u1ec7nh n\u00e0y.<\/span>
\n4. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u00d0i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u00d0-CP, g\u1ed3m: <\/span>
\na) H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng bao g\u1ed3m:<\/span>
\na.1) Nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng;<\/span>
\na.2) V\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, gia c\u00f4ng (gi\u1ea5y, ph\u1ea5n, b\u00fat v\u1ebd, b\u00fat v\u1ea1ch d\u1ea5u, \u0111inh ghim qu\u1ea7n \u00e1o, m\u1ef1c s\u01a1n in, b\u00e0n ch\u1ea3i qu\u00e9t keo, khung in lu\u1edbi, k\u1ebft t\u1ea9y, d\u1ea7u \u0111\u00e1nh b\u00f3ng\u2026); <\/span>
\na.3) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u l\u00e0m m\u1eabu ph\u1ee5c v\u1ee5 cho gia c\u00f4ng; <\/span>
\na.4) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u0111\u1ec3 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 gia c\u00f4ng \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng. H\u1ebft th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ph\u1ea3i t\u00e1i xu\u1ea5t ho\u1eb7c t\u00e1i nh\u1eadp. N\u1ebfu kh\u00f4ng t\u00e1i xu\u1ea5t ho\u1eb7c t\u00e1i nh\u1eadp ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 l\u1ea1i l\u00e0m qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng th\u00ec x\u1eed l\u00fd mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 107 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\na.5) S\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t tr\u1ea3 (n\u1ebfu c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u);<\/span>
\na.6) S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn v\u00e0o s\u1ea3n ph\u1ea9m gia c\u00f4ng ho\u1eb7c \u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u00e0 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i; linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n: <\/span>
\na.6.1) \u00d0\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng; <\/span>
\na.6.2) \u00d0\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng.<\/span>
\na.7) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u1ee7 t\u1ee5c theo qui \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nb) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ef1 cung \u1ee9ng t\u1eeb ngu\u1ed3n do b\u00ean nh\u1eadn gia c\u00f4ng t\u1ef1 s\u1ea3n xu\u1ea5t ho\u1eb7c mua t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng (bao g\u1ed3m c\u1ea3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo lo\u1ea1i h\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7), ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khai, t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ef1 cung \u1ee9ng tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng;<\/span>
\nc) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 gia c\u00f4ng cho ph\u00eda Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, khi nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m sau gia c\u00f4ng (kh\u00f4ng t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 c\u1ee7a v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u \u0111\u00e3 \u0111\u01b0a \u0111i gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u00e3 k\u00fd; m\u1ee9c thu\u1ebf thu\u1ebf nh\u1eadp kh\u1ea9u t\u00ednh theo s\u1ea3n ph\u1ea9m sau gia c\u00f4ng nh\u1eadp kh\u1ea9u; xu\u1ea5t x\u1ee9 c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t x\u1ee9 c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng);<\/span>
\nd) Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m gia c\u00f4ng do ph\u00eda n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n thay ti\u1ec1n c\u00f4ng gia c\u00f4ng khi nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh;<\/span>
\n \u0111) Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng, \u0111\u1ecbnh m\u1ee9c ti\u00eau hao v\u00e0 t\u1ef7 l\u1ec7 hao h\u1ee5t c\u1ee7a lo\u1ea1i h\u00ecnh gia c\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c qui \u0111\u1ecbnh t\u1ea1i \u00d0i\u1ec1u 30 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u00d0-CP, \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m c\u1ee7a lo\u1ea1i h\u00ecnh nh\u1eadp nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 71 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n5. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh; h\u00e0ng h\u00f3a g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. <\/span>
\na) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong ti\u00eau chu\u1ea9n h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t nh\u1eadp c\u1ea3nh:<\/span>
\na.1) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh: Tr\u1eeb c\u00e1c v\u1eadt ph\u1ea9m trong Danh m\u1ee5c h\u00e0ng ho\u00e1 c\u1ea5m xu\u1ea5t kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n, c\u00e1c m\u1eb7t h\u00e0ng kh\u00e1c l\u00e0 h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh th\u00ec kh\u00f4ng h\u1ea1n ch\u1ebf \u0111\u1ecbnh m\u1ee9c;<\/span>
\na.2) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh:<\/span>
\na.2.1) \u0110\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh v\u00e0 qu\u00e0 bi\u1ebfu, t\u1eb7ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf;<\/span>
\na.2.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u. N\u1ebfu t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t d\u01b0\u1edbi 100.000 \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 ph\u1ea7n v\u01b0\u1ee3t. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c ch\u1ecdn v\u1eadt ph\u1ea9m \u0111\u1ec3 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p h\u00e0nh l\u00fd mang theo g\u1ed3m nhi\u1ec1u v\u1eadt ph\u1ea9m;<\/span>
\nb) H\u00e0ng h\u00f3a g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh:<\/span>
\nH\u00e0ng ho\u00e1 g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 tr\u1ecb gi\u00e1 khai b\u00e1o n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ee9c gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t ti\u00eau chu\u1ea9n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf cho to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng; n\u1ebfu t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a c\u1ea3 l\u00f4 h\u00e0ng d\u01b0\u1edbi 50 (n\u0103m m\u01b0\u01a1i) ngh\u00ecn \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u1ea3 l\u00f4 h\u00e0ng. <\/span>
\n6. H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u trong \u0111\u1ecbnh m\u1ee9c, n\u1ebfu v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c. <\/span>
\nQuy \u0111\u1ecbnh v\u1ec1 c\u01b0 d\u00e2n bi\u00ean gi\u1edbi v\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\n7. H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o l\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP ho\u1eb7c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 s\u1ee7a \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2010\/N\u0110-CP ng\u00e0y 19\/5\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m: <\/span>
\na) Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span>
\na.1) Ph\u00f9 h\u1ee3p v\u1edbi l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0, m\u1ee5c ti\u00eau, qui m\u00f4 c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span>
\na.2) \u0110\u00e1p \u1ee9ng c\u00e1c qui \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nb) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n, g\u1ed3m: xe \u00f4 t\u00f4 t\u1eeb 24 ch\u1ed7 ng\u1ed3i tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n th\u1ee7y: <\/span>
\nb.1) Danh m\u1ee5c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/span>
\nb.2) Danh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span>
\nc) Linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m \u0111\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n n\u00e0y n\u1ebfu thu\u1ed9c m\u1ed9t trong hai \u0111i\u1ec1u ki\u1ec7n sau: <\/span>
\nc.1) L\u00e0 linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn c\u1ee7a thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u1edf d\u1ea1ng r\u1eddi;<\/span>
\nc.2) L\u00e0 linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 l\u1eafp r\u00e1p, k\u1ebft n\u1ed1i c\u00e1c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb l\u1ea1i v\u1edbi nhau \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o h\u1ec7 th\u1ed1ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u01b0\u1ee3c v\u1eadn h\u00e0nh b\u00ecnh th\u01b0\u1eddng.<\/span>
\nd) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ch\u1ebf t\u1ea1o thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 ho\u1eb7c \u0111\u1ec3 ch\u1ebf t\u1ea1o linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng g\u00e1 l\u1eafp, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n n\u00e0y \u0111\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span>
\nDanh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/span>
\ne) V\u1eadt t\u01b0 x\u00e2y d\u1ef1ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c. <\/span>
\nDanh m\u1ee5c v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span>
\n8. Gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p. <\/span>
\nDanh m\u1ee5c gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n.<\/span>
\n9. Vi\u1ec7c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u n\u00eau t\u1ea1i kho\u1ea3n 7, 8 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p m\u1edf r\u1ed9ng quy m\u00f4 d\u1ef1 \u00e1n, thay th\u1ebf c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. <\/span>
\n10. Mi\u1ec5n thu\u1ebf l\u1ea7n \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 trang thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo danh m\u1ee5c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n ch\u00ednh th\u1ee9c (ODA) \u0111\u1ea7u t\u01b0 v\u1ec1 kh\u00e1ch s\u1ea1n, v\u0103n ph\u00f2ng, c\u0103n h\u1ed9 cho thu\u00ea, nh\u00e0 \u1edf, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt, si\u00eau th\u1ecb, s\u00e2n golf, khu du l\u1ecbch, khu th\u1ec3 thao, khu vui ch\u01a1i gi\u1ea3i tr\u00ed, c\u01a1 s\u1edf kh\u00e1m, ch\u1eefa b\u1ec7nh, \u0111\u00e0o t\u1ea1o, v\u0103n ho\u00e1, t\u00e0i ch\u00ednh, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m, ki\u1ec3m to\u00e1n, d\u1ecbch v\u1ee5 t\u01b0 v\u1ea5n. <\/span>
\nC\u00e1c d\u1ef1 \u00e1n c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n kh\u00e1c \u0110i\u1ec1u n\u00e0y.<\/span>
\n11. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, bao g\u1ed3m: <\/span>
\na) Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n g\u1ed3m xe \u00f4t\u00f4 t\u1eeb 24 ch\u1ed7 ng\u1ed3i tr\u1edf l\u00ean v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n thu\u1ef7; k\u1ec3 c\u1ea3 linh ki\u1ec7n, chi ti\u1ebft, b\u1ed9 ph\u1eadn r\u1eddi, ph\u1ee5 t\u00f9ng g\u00e1 l\u1eafp, thay th\u1ebf, khu\u00f4n m\u1eabu, ph\u1ee5 ki\u1ec7n \u0111i k\u00e8m \u0111\u1ec3 l\u1eafp r\u00e1p \u0111\u1ed3ng b\u1ed9 ho\u1eb7c s\u1eed d\u1ee5ng \u0111\u1ed3ng b\u1ed9 v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u1ec3 \u0111\u01b0a \u0111\u00f3n c\u00f4ng nh\u00e2n n\u00eau tr\u00ean \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y. <\/span>
\nDanh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7;<\/span>
\nb) V\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.<\/span>
\nDanh m\u1ee5c v\u1eadt t\u01b0 c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed m\u00e0 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/span>
\nc) Trang thi\u1ebft b\u1ecb y t\u1ebf v\u00e0 thu\u1ed1c c\u1ea5p c\u1ee9u s\u1eed d\u1ee5ng tr\u00ean c\u00e1c gi\u00e0n khoan v\u00e0 c\u00f4ng tr\u00ecnh n\u1ed5i \u0111\u01b0\u1ee3c B\u1ed9 Y t\u1ebf x\u00e1c nh\u1eadn;<\/span>
\nd) Trang thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed;<\/span>
\n\u0111) H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y do nh\u00e0 th\u1ea7u ph\u1ee5 v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c nh\u1eadp kh\u1ea9u bao g\u1ed3m vi\u1ec7c nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp, u\u1ef7 th\u00e1c, \u0111\u1ea5u th\u1ea7u, \u0111i thu\u00ea v\u00e0 cho thu\u00ea l\u1ea1i,… \u0111\u1ec3 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm, th\u0103m d\u00f2 v\u00e0 khai th\u00e1c d\u1ea7u kh\u00ed th\u00f4ng qua h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 d\u1ea7u kh\u00ed ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a th\u00ec c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\n 12. H\u00e0ng ho\u00e1 c\u1ee7a c\u01a1 s\u1edf \u0111\u00f3ng t\u00e0u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m t\u00e0u bi\u1ec3n xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi:<\/span>
\na) C\u00e1c lo\u1ea1i m\u00e1y m\u00f3c, trang thi\u1ebft b\u1ecb \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span>
\nDanh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i n\u1eb1m trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7;<\/span>
\nc) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00f3ng t\u00e0u m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c. <\/span>
\nDanh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m ph\u1ee5c v\u1ee5 cho vi\u1ec7c \u0111\u00f3ng t\u00e0u m\u00e0 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span>
\n13. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m m\u00e0 trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.<\/span>
\nDanh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ph\u1ea7n m\u1ec1m m\u00e0 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span>
\n14. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, bao g\u1ed3m: m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc ch\u01b0a t\u1ea1o ra \u0111\u01b0\u1ee3c; t\u00e0i li\u1ec7u, s\u00e1ch, b\u00e1o, t\u1ea1p ch\u00ed khoa h\u1ecdc v\u00e0 c\u00e1c ngu\u1ed3n tin \u0111i\u1ec7n t\u1eed v\u1ec1 khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7. <\/span>
\nDanh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 m\u00e0 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span>
\n15. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 v\u00e0o:<\/span>
\na) L\u0129nh v\u1ef1c \u0111\u1eb7c bi\u1ec7t khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4, xe m\u00e1y, \u0111i\u1ec1u h\u00f2a, m\u00e1y s\u01b0\u1edfi, t\u1ee7 l\u1ea1nh, m\u00e1y gi\u1eb7t, qu\u1ea1t \u0111i\u1ec7n, m\u00e1y r\u1eeda b\u00e1t \u0111\u0129a, \u0111\u1ea7u \u0111\u0129a, d\u00e0n \u00e2m thanh, b\u00e0n l\u00e0 \u0111i\u1ec7n, \u1ea5m \u0111un n\u01b0\u1edbc, m\u00e1y s\u1ea5y kh\u00f4 t\u00f3c, l\u00e0m kh\u00f4 tay, r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1 v\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u);<\/span>
\nb) \u0110\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c Danh m\u1ee5c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 218\/2013\/N\u0110-CP ng\u00e0y 26\/12\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 91\/2014\/N\u0110-CP ng\u00e0y 01\/10\/2014 s\u1ee7a \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 53\/2010\/N\u0110-CP ng\u00e0y 19\/5\/2010 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u01b0u \u0111\u00e3i thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh m\u1edbi th\u00e0nh l\u1eadp do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecba gi\u1edbi h\u00e0nh ch\u00ednh (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t l\u1eafp r\u00e1p \u00f4 t\u00f4, xe m\u00e1y, \u0111i\u1ec1u h\u00f2a, m\u00e1y s\u01b0\u1edfi, t\u1ee7 l\u1ea1nh, m\u00e1y gi\u1eb7t, qu\u1ea1t \u0111i\u1ec7n, m\u00e1y r\u1eeda b\u00e1t \u0111\u0129a, \u0111\u1ea7u \u0111\u0129a, d\u00e0n \u00e2m thanh, b\u00e0n l\u00e0 \u0111i\u1ec7n, \u1ea5m \u0111un n\u01b0\u1edbc, m\u00e1y s\u1ea5y kh\u00f4 t\u00f3c, l\u00e0m kh\u00f4 tay, r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1 v\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u). <\/span>
\nVi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 n\u0103m theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y l\u00e0 ng\u00e0y t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi Ban qu\u1ea3n l\u00fd c\u00e1c khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao, khu kinh t\u1ebf… n\u01a1i doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn b\u1edfi S\u1edf C\u00f4ng th\u01b0\u01a1ng \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i c\u00f3 d\u1ef1 \u00e1n trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng trong c\u00e1c khu n\u00eau tr\u00ean.<\/span>
\n Danh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n m\u00e0 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n vi\u1ec7c mi\u1ec5n thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u01b0\u1ee3t qu\u00e1 nhu c\u1ea7u s\u1ea3n xu\u1ea5t khi h\u1ebft th\u1eddi h\u1ea1n mi\u1ec5n thu\u1ebf 05 n\u0103m.<\/span>
\n16. H\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 40 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n17. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i do c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u khi t\u1ea1m nh\u1eadp v\u00e0 thu\u1ebf xu\u1ea5t kh\u1ea9u khi t\u00e1i xu\u1ea5t. Khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n thi c\u00f4ng c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n; nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i t\u00e1i xu\u1ea5t h\u00e0ng ho\u00e1 n\u00eau tr\u00ean. N\u1ebfu kh\u00f4ng t\u00e1i xu\u1ea5t m\u00e0 thanh l\u00fd, chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 cho ph\u00e9p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u00e0 ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh. <\/span>
\nRi\u00eang \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i v\u00e0 xe \u00f4 t\u00f4 c\u00f3 thi\u1ebft k\u1ebf v\u1eeba ch\u1edf ng\u01b0\u1eddi, v\u1eeba ch\u1edf h\u00e0ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng xe \u00f4 t\u00f4 d\u01b0\u1edbi 24 ch\u1ed7 ng\u1ed3i kh\u00f4ng \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t. C\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i c\u00f3 nhu c\u1ea7u nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam \u0111\u1ec3 s\u1eed d\u1ee5ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh. Khi ho\u00e0n th\u00e0nh vi\u1ec7c thi c\u00f4ng c\u00f4ng tr\u00ecnh c\u00e1c nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i s\u1ed1 xe \u0111\u00e3 nh\u1eadp v\u00e0 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p. M\u1ee9c ho\u00e0n thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n18. H\u00e0ng ho\u00e1 l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 linh ki\u1ec7n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t c\u1ee7a c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trong khu kinh t\u1ebf c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi khu kinh t\u1ebf c\u1eeda kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/span>
\n19. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 h\u00e0ng ho\u00e1 khuy\u1ebfn m\u00e3i, h\u00e0ng ho\u00e1 d\u00f9ng th\u1eed \u0111\u01b0\u1ee3c ph\u00eda n\u01b0\u1edbc ngo\u00e0i cung c\u1ea5p mi\u1ec5n ph\u00ed cho c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf \u0111\u1ec3 b\u00e1n k\u00e8m c\u00f9ng v\u1edbi h\u00e0ng ho\u00e1 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf th\u00ec s\u1ed1 h\u00e0ng ho\u00e1 khuy\u1ebfn m\u00e3i, h\u00e0ng ho\u00e1 d\u00f9ng th\u1eed n\u00eau tr\u00ean kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u. H\u00e0ng ho\u00e1 khuy\u1ebfn m\u00e3i v\u00e0 h\u00e0ng ho\u00e1 d\u00f9ng th\u1eed \u0111\u1ec1u ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t v\u00e0 qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan nh\u01b0 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n t\u1ea1i c\u1eeda h\u00e0ng kinh doanh h\u00e0ng mi\u1ec5n thu\u1ebf.<\/span>
\n20. Mi\u1ec5n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 20 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n21. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/span>
\n22. M\u1ed9t s\u1ed1 h\u01b0\u1edbng d\u1eabn kh\u00e1c: <\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh n\u00eau t\u1ea1i \u0110i\u1ec1u n\u00e0y nh\u01b0ng kh\u00f4ng nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 m\u00e0 \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfp nh\u1eadn h\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c chuy\u1ec3n nh\u01b0\u1ee3ng t\u1ea1i Vi\u1ec7t Nam th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, \u0111\u1ed3ng th\u1eddi kh\u00f4ng truy thu thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng, v\u1edbi \u0111i\u1ec1u ki\u1ec7n gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c ho\u1eb7c tr\u00fang th\u1ea7u nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 (gi\u00e1 cung c\u1ea5p h\u00e0ng ho\u00e1 theo h\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c ho\u1eb7c gi\u00e1 tr\u00fang th\u1ea7u theo quy\u1ebft \u0111\u1ecbnh tr\u00fang th\u1ea7u kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u) \u0111\u1ec3 cung c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1eeb kho\u1ea3n 7 \u0111\u1ebfn kho\u1ea3n 18 \u0110i\u1ec1u n\u00e0y th\u00ec c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c, tr\u00fang th\u1ea7u;<\/span>
\nc) H\u00e0ng h\u00f3a, trang thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u theo l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan nh\u01b0ng ch\u1ee7 d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (chuy\u1ec3n \u0111\u1ed5i ch\u1ee7 s\u1edf h\u1eefu d\u1ef1 \u00e1n) th\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\nc.1) T\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n nh\u01b0\u1ee3ng, Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1eabn quy \u0111\u1ecbnh d\u1ef1 \u00e1n thu\u1ed9c l\u0129nh v\u1ef1c, \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0;<\/span>
\nc.2) Gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a d\u1ef1 \u00e1n kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u; <\/span>
\nc.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng (ch\u1ee7 s\u1edf h\u1eefu m\u1edbi d\u1ef1 \u00e1n) l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ghi t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\nTrong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y chuy\u1ec3n nh\u01b0\u1ee3ng, ch\u1ee7 d\u1ef1 \u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea3i k\u00ea khai v\u1edbi c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf c\u1ee7a d\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty cho thu\u00ea ta\u0300i chi\u0301nh nh\u00e2\u0323p kh\u00e2\u0309u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n \u0111\u00ea\u0309 cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111i\u0323nh ta\u0323i khoa\u0309n 7, khoa\u0309n 9, khoa\u0309n 11, khoa\u0309n 12, khoa\u0309n 14 \u0110i\u1ec1u n\u00e0y thu\u00ea th\u00ec c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0 chu\u0309 d\u01b0\u0323 a\u0301n tr\u01b0\u0323c ti\u00ea\u0301p nh\u00e2\u0323p kh\u00e2\u0309u n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n:<\/span>
\nd.1) Gia\u0301 cho thu\u00ea theo h\u01a1\u0323p \u0111\u00f4\u0300ng thu\u00ea ta\u0300i chi\u0301nh kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span>
\nd.2) Ha\u0300ng ho\u0301a nh\u00e2\u0323p kh\u00e2\u0309u mi\u00ea\u0303n thu\u00ea\u0301 \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 va\u0300o Danh mu\u0323c ha\u0300ng ho\u0301a mi\u00ea\u0303n thu\u00ea\u0301 va\u0300 Phi\u00ea\u0301u theo do\u0303i tr\u01b0\u0300 lu\u0300i ha\u0300ng ho\u0301a mi\u00ea\u0303n thu\u00ea\u0301 cu\u0309a d\u01b0\u0323 a\u0301n \u01b0u \u0111a\u0303i \u0111\u00e2\u0300u t\u01b0 do ch\u1ee7 d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 l\u1eadp.<\/span>
\nSau khi k\u00ea\u0301t thu\u0301c h\u01a1\u0323p \u0111\u00f4\u0300ng thu\u00ea ta\u0300i chi\u0301nh, n\u00ea\u0301u ha\u0300ng ho\u0301a cho thu\u00ea ta\u0300i chi\u0301nh \u0111a\u0303 \u0111\u01b0\u01a1\u0323c mi\u00ea\u0303n thu\u00ea\u0301 kh\u00f4ng \u0111\u01b0\u01a1\u0323c s\u01b0\u0309 du\u0323ng cho d\u01b0\u0323 a\u0301n \u01b0u \u0111a\u0303i \u0111\u00e2\u0300u t\u01b0 nh\u01b0 mu\u0323c \u0111i\u0301ch khi nh\u00e2\u0323p kh\u00e2\u0309u thi\u0300 C\u00f4ng ty cho thu\u00ea ta\u0300i chi\u0301nh pha\u0309i k\u00ea khai va\u0300 n\u00f4\u0323p thu\u00ea\u0301 theo h\u01b0\u01a1\u0301ng d\u00e2\u0303n ta\u0323i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 na\u0300y. D\u01b0\u0323 a\u0301n \u01b0u \u0111a\u0303i \u0111\u00e2\u0300u t\u01b0 kh\u00f4ng \u0111\u01b0\u01a1\u0323c nh\u00e2\u0323p kh\u00e2\u0309u ha\u0300ng ho\u0301a thay th\u00ea\u0301 cho ha\u0300ng ho\u0301a \u0111i thu\u00ea ta\u0300i chi\u0301nh \u0111a\u0303 \u0111\u01b0\u01a1\u0323c mi\u00ea\u0303n thu\u00ea\u0301 nh\u00e2\u0323p kh\u00e2\u0309u.<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n khuy\u1ebfn kh\u00edch \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i h\u01b0\u1edbng d\u1eabn t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111\u00f3 n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n\u0111.1) Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 kh\u00f4ng c\u00f3 thay \u0111\u1ed5i c\u00e1c \u0111i\u1ec1u kho\u1ea3n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span>
\n M\u1ee9c \u01b0u \u0111\u00e3i ghi tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ea5p gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0;<\/span>
\n\u0111.2) Th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p trong gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 quy \u0111\u1ecbnh m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ea5p h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP cho th\u1eddi gian \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/p>\n

\u0110i\u1ec1u 104. \u0110\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf: <\/span>
\nH\u00e0ng ho\u00e1 n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 4 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 12 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 72\/2013\/Q\u0110-TTg v\u00e0 c\u00e1c kho\u1ea3n 7, kho\u1ea3n 8, kho\u1ea3n 9, kho\u1ea3n 10, kho\u1ea3n 11, kho\u1ea3n 12, kho\u1ea3n 13, kho\u1ea3n 14, kho\u1ea3n 15, kho\u1ea3n 16 v\u00e0 kho\u1ea3n 18, khoa\u0309n 21 \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n2. Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0, m\u1ee5c ti\u00eau, quy m\u00f4, c\u00f4ng su\u00e2\u0301t c\u1ee7a d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng m\u1ed9t l\u1ea7n cho c\u1ea3 d\u1ef1 \u00e1n, ho\u1eb7c x\u00e2y d\u1ef1ng t\u1eebng giai \u0111o\u1ea1n th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u1ee7a d\u1ef1 \u00e1n (n\u1ebfu t\u1ea1i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ho\u1eb7c lu\u1eadn ch\u1ee9ng kinh t\u1ebf k\u1ef9 thu\u1eadt, c\u00e1c t\u00e0i li\u1ec7u khoa h\u1ecdc k\u1ef9 thu\u1eadt c\u1ee7a d\u1ef1 \u00e1n,\u2026 th\u1ec3 hi\u1ec7n d\u1ef1 \u00e1n th\u1ef1c hi\u1ec7n theo t\u1eebng giai \u0111o\u1ea1n ho\u1eb7c theo t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh), ho\u1eb7c x\u00e2y d\u1ef1ng theo t\u1eebng t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n n\u1ebfu h\u00e0ng ho\u00e1 l\u00e0 h\u1ec7 th\u1ed1ng t\u1ed5 h\u1ee3p d\u00e2y chuy\u1ec1n thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p Danh m\u1ee5c \u0111\u00e3 \u0111\u0103ng k\u00fd cho c\u1ea3 d\u1ef1 \u00e1n ho\u1eb7c cho t\u1eebng giai \u0111o\u1ea1n, cho t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng tr\u00ecnh, t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n c\u00f3 sai s\u00f3t ho\u1eb7c c\u1ea7n thay \u0111\u1ed5i th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u n\u1ed9p cho c\u01a1 quan h\u1ea3i quan tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a d\u1ef1 \u00e1n. <\/span>
\n3. Ng\u01b0\u1eddi \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a (ch\u1ee7 d\u1ef1 \u00e1n, ch\u1ee7 c\u01a1 s\u1edf \u0111\u00f3ng t\u00e0u,\u2026) l\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf (theo m\u1eabu s\u1ed1 13\/\u0110KDMMT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd Danh m\u1ee5c mi\u1ec5n thu\u1ebf b\u1ea3n gi\u1ea5y). Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 d\u1ef1 \u00e1n kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u ch\u00ednh ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 ho\u0103\u0323c C\u00f4ng ty cho thu\u00ea ta\u0300i chi\u0301nh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec nh\u00e0 th\u1ea7u, C\u00f4ng ty cho thu\u00ea ta\u0300i chi\u0301nh s\u1eed d\u1ee5ng danh m\u1ee5c mi\u1ec5n thu\u1ebf do ch\u1ee7 d\u1ef1 \u00e1n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n4. N\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c<\/span>
\nC\u1ee5c H\u1ea3i quan n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 ho\u1eb7c C\u1ee5c H\u1ea3i quan g\u1ea7n nh\u1ea5t \u0111\u1ed1i v\u1edbi t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00f4ng c\u00f3 c\u01a1 quan h\u1ea3i quan. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan l\u1ef1a ch\u1ecdn v\u00e0 giao cho m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1ee7 kh\u1ea3 n\u0103ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p C\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 t\u1ec9nh th\u00ec ngo\u00e0i \u0111\u01a1n v\u1ecb \u0111\u0103ng k\u00fd Danh m\u1ee5c n\u00eau tr\u00ean, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan xem x\u00e9t quy\u1ebft \u0111\u1ecbnh giao Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd h\u1ea3i quan tr\u00ean \u0111\u1ecba b\u00e0n t\u1ec9nh n\u01a1i c\u00f3 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ecba b\u00e0n t\u1ec9nh \u0111\u00f3. <\/span>
\n5. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/span>
\nKhi th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a n\u1ed9p, xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan h\u1ed3 s\u01a1 g\u1ed3m : <\/span>
\na) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, n\u00eau r\u00f5 s\u1ed1 h\u00e0ng ho\u00e1, l\u00fd do \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf theo ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (m\u1eabu s\u1ed1 14\/CV\u0110KDMMT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): n\u1ed9p 01 b\u1ea3n ch\u00ednh; <\/span>
\nb) Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u00e2\u0301t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u0103ng k\u00fd Danh m\u1ee5c tr\u00ean H\u1ec7 th\u1ed1ng: n\u1ed9p 02 b\u1ea3n ch\u00ednh k\u00e8m theo 01 phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i (theo m\u1eabu s\u1ed1 15\/PTDTL\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n6. C\u0103n c\u1ee9 \u0111\u1ec3 ng\u01b0\u1eddi khai h\u1ea3i quan k\u00ea khai, \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan g\u1ed3m:<\/span>
\na) L\u0129nh v\u1ef1c \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan;<\/span>
\nb) C\u00e1c danh m\u1ee5c h\u00e0ng h\u00f3a do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh, t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/span>
\nb.1) Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0;<\/span>
\nb.2) Danh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7;<\/span>
\nb.3) Danh m\u1ee5c gi\u1ed1ng c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n; <\/span>
\nb.4) Danh m\u1ee5c c\u00e1c nh\u00f3m trang thi\u1ebft b\u1ecb ch\u1ec9 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II v\u00e0 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP;<\/span>
\nb.5) Danh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed; <\/span>
\nb.6) X\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Y t\u1ebf \u0111\u1ed1i v\u1edbi trang thi\u1ebft b\u1ecb y t\u1ebf v\u00e0 thu\u1ed1c c\u1ea5p c\u1ee9u s\u1eed d\u1ee5ng tr\u00ean c\u00e1c gi\u00e0n khoan v\u00e0 c\u00f4ng tr\u00ecnh n\u1ed5i;<\/span>
\nb.7) Danh m\u1ee5c ho\u1eb7c ti\u00eau chu\u1ea9n x\u00e1c \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a c\u01a1 s\u1edf \u0111\u00f3ng t\u00e0u;<\/span>
\nb.8) Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 do B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ban h\u00e0nh.<\/span>
\n7. Th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd Danh m\u1ee5c: Tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean c\u1ee7a d\u1ef1 \u00e1n, h\u1ea1ng m\u1ee5c, giai \u0111o\u1ea1n d\u1ef1 \u00e1n ho\u1eb7c d\u1ef1 \u00e1n m\u1edf r\u1ed9ng.<\/span>
\n8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf:<\/span>
\na) Th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd, s\u1eeda Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c vi\u1ec7c \u0111\u0103ng k\u00fd Danh m\u1ee5c qua H\u1ec7 th\u1ed1ng):<\/span>
\na.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u00e1o \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo c\u00e1c ti\u00eau ch\u00ed, \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n g\u1eedi \u0111\u1ebfn H\u1ec7 th\u1ed1ng; <\/span>
\na.2) N\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, s\u1eeda Danh m\u1ee5c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y; <\/span>
\na.3) Ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng;<\/span>
\na.4) L\u01b0u gi\u1eef c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh.<\/span>
\nb) T\u1ef1 x\u00e1c \u0111\u1ecbnh nhu c\u1ea7u s\u1eed d\u1ee5ng v\u00e0 x\u00e2y d\u1ef1ng Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u00f3 li\u00ean quan;<\/span>
\nc) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c c\u00e1c m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u t\u1ea1i Danh m\u1ee5c mi\u1ec5n thu\u1ebf v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 n\u00e0y. <\/span>
\n9. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan: <\/span>
\na) C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 x\u1eed l\u00fd trong t\u1ed1i \u0111a 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1, c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\na.1) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u00e0ng ho\u00e1 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec kh\u00f4ng \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi cho doanh nghi\u1ec7p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n d\u1ef1 \u00e1n thu\u1ed9c l\u0129nh v\u1ef1c ho\u1eb7c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 nh\u01b0ng h\u00e0ng ho\u00e1 t\u1ea1i Danh m\u1ee5c \u0111\u0103ng k\u00fd xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf kh\u00f4ng ph\u00f9 h\u1ee3p m\u1ee5c ti\u00eau, quy m\u00f4 c\u1ee7a d\u1ef1 \u00e1n th\u00ec h\u01b0\u1edbng d\u1eabn, th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf;<\/span>
\na.2) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf theo \u0111i\u1ec3m a.1 n\u00eau tr\u00ean th\u00ec ch\u1ea5p thu\u1eadn n\u1ed9i dung t\u1ef1 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi \u0111\u0103ng k\u00fd danh m\u1ee5c, th\u1ef1c hi\u1ec7n v\u00e0o s\u1ed5 theo d\u00f5i, \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn v\u00e0o 02 b\u1ea3n Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 01 b\u1ea3n phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i (giao cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 01 b\u1ea3n Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 01 b\u1ea3n phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u1ec3 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan cho h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 c\u01a1 quan h\u1ea3i quan n\u01a1i c\u1ea5p l\u01b0u 01 b\u1ea3n Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf) theo qui \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd Danh m\u1ee5c b\u1ea3n gi\u1ea5y;<\/span>
\na.3) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf ch\u01b0a c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 7 \u0110i\u1ec1u 103 th\u00ec c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c ghi ch\u00fa v\u00e0o Danh m\u1ee5c v\u00e0 phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi nh\u1eadp kh\u1ea9u ho\u1eb7c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan;<\/span>
\na.4) Nh\u1eadn x\u00e9t, ghi ch\u00fa v\u00e0o Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf v\u1ec1 m\u1ee9c \u0111\u1ed9 k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd danh m\u1ee5c \u0111\u1ec3 Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u c\u1ee7a h\u1ea3i quan:<\/span>
\nb.1) C\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y; <\/span>
\nb.2) C\u1ea5p m\u00e3 qu\u1ea3n l\u00fd chung, nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o H\u1ec7 th\u1ed1ng;<\/span>
\nb.3) Ph\u1ea3n h\u1ed3i k\u1ebft qu\u1ea3 x\u1eed l\u00fd cho ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng. <\/span>
\nc) Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o: <\/span>
\n\u0110\u1ecbnh k\u1ef3 3 th\u00e1ng m\u1ed9t l\u1ea7n ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 10 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd ti\u1ebfp theo C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, l\u1eadp b\u1ea3ng k\u00ea c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan theo m\u1eabu s\u1ed1 16\/BCTHDMMT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd danh m\u1ee5c mi\u1ec5n thu\u1ebf t\u1ed5 ch\u1ee9c ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd danh m\u1ee5c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y, th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf c\u00f3 hay kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m.<\/span>
\nC\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra t\u1ea5t c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd danh m\u1ee5c mi\u1ec5n thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf.<\/span>
\n10. Tr\u01b0\u1eddng h\u1ee3p sau khi c\u01a1 quan h\u1ea3i quan \u0111\u00e3 x\u00e1c nh\u1eadn \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i nh\u01b0ng ph\u00e1t hi\u1ec7n vi\u1ec7c k\u00ea khai tr\u00ean Danh m\u1ee5c c\u00f3 sai s\u00f3t (s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u01b0\u1ee3t qu\u00e1 quy m\u00f4 th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n; ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c ti\u00eau, m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a,\u2026) th\u00ec c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c c\u00f3 tr\u00e1ch nhi\u1ec7m: <\/span>
\na) Th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi \u0111\u0103ng k\u00fd Danh m\u1ee5c \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh Danh m\u1ee5c theo \u0111\u00fang quy \u0111\u1ecbnh;<\/span>
\nb) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 x\u1eed l\u00fd v\u00e0o Danh m\u1ee5c \u0111\u00e3 \u0111\u0103ng k\u00fd theo m\u1ee5c ti\u00eau, quy m\u00f4 th\u1ef1c t\u1ebf c\u1ee7a d\u1ef1 \u00e1n;<\/span>
\nc) Th\u1ef1c hi\u1ec7n thu thu\u1ebf \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u01b0\u1ee3t s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i so v\u1edbi Danh m\u1ee5c m\u1edbi sau \u0111i\u1ec1u ch\u1ec9nh.<\/span>
\n11. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0:<\/span>
\na) C\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\na.1) X\u00f3a Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u1ecfi h\u1ec7 th\u1ed1ng sau khi r\u00e0 so\u00e1t, ki\u1ec3m tra, sao l\u01b0u ra b\u00ean ngo\u00e0i h\u1ec7 th\u1ed1ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf b\u1eb1ng gi\u1ea5y th\u00ec thu h\u1ed3i Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf \u0111\u00e3 c\u1ea5p; <\/span>
\na.2) Th\u00f4ng b\u00e1o v\u1edbi c\u00e1c c\u01a1 quan h\u1ea3i quan tr\u00ean to\u00e0n qu\u1ed1c d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf theo Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p.<\/span>
\nb) C\u00e1c c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u00e3 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf cho d\u1ef1 \u00e1n theo Danh m\u1ee5c \u0111\u00e3 b\u1ecb thu h\u1ed3i th\u1ef1c hi\u1ec7n thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n12. Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf b\u1ea3n gi\u1ea5y, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n m\u1ea5t Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i th\u00ec tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c C\u1ee5c H\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 m\u1ea5t Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, c\u01a1 quan h\u1ea3i quan n\u01a1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd Danh m\u1ee5c mi\u1ec5n thu\u1ebf ki\u1ec3m tra c\u1ee5 th\u1ec3 v\u00e0 c\u1ea5p l\u1ea1i Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i cho s\u1ed1 h\u00e0ng h\u00f3a ch\u01b0a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a d\u1ef1 \u00e1n.<\/span>
\nVi\u1ec7c ki\u1ec3m tra v\u00e0 c\u1ea5p l\u1ea1i Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i: <\/span>
\na.1) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i c\u1ee7a doanh nghi\u1ec7p, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do m\u1ea5t Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i;<\/span>
\na.2) B\u1ea3n Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi th\u1ea5t l\u1ea1c (01 b\u1ea3n ph\u00f4 t\u00f4 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u01a1i nh\u1eadp kh\u1ea9u).<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p m\u1ea5t Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i: <\/span>
\nb.2.1) C\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 khai b\u00e1o b\u1ecb m\u1ea5t Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\nb.2.1.1) C\u01a1 quan h\u1ea3i quan n\u01a1i c\u1ea5p l\u1ea1i th\u00f4ng b\u00e1o cho C\u1ee5c h\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1ec1 vi\u1ec7c h\u1ee7y Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p nh\u01b0ng b\u1ecb m\u1ea5t; \u0111\u1ed3ng th\u1eddi tr\u01b0\u1edbc khi xem x\u00e9t c\u1ea5p l\u1ea1i \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo Danh m\u1ee5c v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p (n\u00eau r\u00f5 s\u1ed1 Danh m\u1ee5c, Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i v\u00e0 ng\u00e0y c\u1ea5p);<\/span>
\nb.2.1.2) C\u01a1 quan h\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 trong th\u1eddi h\u1ea1n 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u01a1i c\u1ea5p l\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m: Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; h\u1ec7 th\u1ed1ng s\u1ed1 li\u1ec7u xu\u1ea5t nh\u1eadp kh\u1ea9u, x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p nay b\u1ecb m\u1ea5t, g\u1eedi v\u0103n b\u1ea3n x\u00e1c nh\u1eadn cho c\u01a1 quan h\u1ea3i quan n\u01a1i c\u1ea5p l\u1ea1i; t\u1ea1m d\u1eebng x\u1eed l\u00fd mi\u1ec5n thu\u1ebf cho c\u00e1c l\u00f4 h\u00e0ng ti\u1ebfp theo thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i b\u1ecb m\u1ea5t cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i.<\/span>
\nb.2.2) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c C\u1ee5c H\u1ea3i quan v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p, c\u01a1 quan h\u1ea3i quan n\u01a1i c\u1ea5p l\u1ea1i th\u1ef1c hi\u1ec7n:<\/span>
\nb.2.2.1) T\u1ed5ng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p; <\/span>
\nb.2.2.2) Ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a d\u1ef1 \u00e1n v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng s\u1ed1 h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi c\u1ea5p l\u1ea1i Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i b\u1ecb m\u1ea5t;<\/span>
\nb.2.2.3) C\u1ea5p l\u1ea1i Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i m\u1edbi cho s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i ch\u01b0a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i b\u1ecb m\u1ea5t;<\/span>
\nb.2.2.4) Ghi r\u00f5 v\u00e0o Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i c\u1ea5p l\u1ea1i: \u201cC\u1ea4P L\u1ea0I L\u1ea6N 1\u201d;<\/span>
\nb.2.2.5) X\u1eed l\u00fd vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u01b0u h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb.<\/span>
\nTh\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft trong v\u00f2ng 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c C\u1ee5c H\u1ea3i quan.<\/span>
\nTrong th\u1eddi h\u1ea1n 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p l\u1ea1i Danh m\u1ee5c v\u00e0 Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ed1i v\u1edbi c\u00e1c d\u1ef1 \u00e1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i.<\/span><\/p>\n

\u0110i\u1ec1u 105. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 ph\u1ea3i c\u00f3 th\u00eam v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 l\u00fd do kh\u00e1ch quan \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. <\/span>
\n2. Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf:<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf: <\/span>
\na.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i t\u1ef1 t\u00ednh, khai s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n cho t\u1eebng m\u1eb7t h\u00e0ng (tr\u1eeb h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh gia c\u00f4ng), t\u1edd khai h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i n\u1ed9p thu\u1ebf. C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb mi\u1ec5n, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf cho t\u1eebng t\u1edd khai h\u1ea3i quan theo qui \u0111\u1ecbnh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf nh\u01b0 khai b\u00e1o th\u00ec th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh;<\/span>
\na.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n do nguy\u00ean nh\u00e2n kh\u00e1ch quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span>
\na.2.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb mi\u1ec5n v\u00e0 c\u00f3 v\u0103n b\u1ea3n (k\u00e8m h\u1ed3 s\u01a1 li\u00ean quan) g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec1 ngh\u1ecb b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t mi\u1ec5n thu\u1ebf;<\/span>
\na.2.2) T\u1ed5ng c\u1ee5c H\u1ea3i quan ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1. N\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c c\u1ea7n l\u00e0m r\u00f5 th\u00eam l\u00fd do \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf, th\u00ec c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u b\u1ed5 sung. Sau khi c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 kh\u00e1ch quan, T\u1ed5ng c\u1ee5c H\u1ea3i quan d\u1ef1 th\u1ea3o c\u00f4ng v\u0103n b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\na.2.3) C\u0103n c\u1ee9 \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o g\u1eedi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan h\u1ea3i quan c\u00f3 li\u00ean quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n;<\/span>
\na.2.4) C\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u cho s\u1ed1 h\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 cho ph\u00e9p mi\u1ec5n thu\u1ebf ho\u1eb7c thu \u0111\u1ee7 thu\u1ebf theo \u0111\u00fang \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf:<\/span>
\nb.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn nh\u01b0 \u0111i\u1ec3m a.1 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb.2) H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng tr\u1eeb l\u00f9i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf b\u1eb1ng gi\u1ea5y, ngo\u00e0i th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn nh\u01b0 \u0111i\u1ec3m a.1 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan h\u1ea3i quan c\u1eadp nh\u1eadt s\u1ed1 l\u01b0\u1ee3ng, theo d\u00f5i tr\u1eeb l\u00f9i h\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0o b\u1ea3n ch\u00ednh phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 k\u00fd x\u00e1c nh\u1eadn theo quy \u0111\u1ecbnh, l\u01b0u 01 b\u1ea3n ch\u1ee5p Danh m\u1ee5c h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 phi\u1ebfu tr\u1eeb l\u00f9i \u0111\u00e3 ghi r\u00f5 t\u00ean h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u00e3 mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f9ng h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf kh\u00e1c).<\/span>
\nTr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n, ph\u1ea3i nh\u1eadp kh\u1ea9u l\u00e0m nhi\u1ec1u chuy\u1ebfn \u0111\u1ec3 l\u1eafp r\u00e1p th\u00e0nh t\u1ed5 h\u1ee3p th\u00e0nh d\u00e2y chuy\u1ec1n ho\u00e0n ch\u1ec9nh, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1eeb l\u00f9i sau khi k\u1ebft th\u00fac vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u1ee7a t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n nh\u01b0 sau:<\/span>
\nT\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n nh\u1eadp kh\u1ea9u c\u00e1c l\u00f4 h\u00e0ng \u0111\u1ec3 l\u1eafp r\u00e1p t\u1eebng t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u1ea1i 01 Chi c\u1ee5c H\u1ea3i quan v\u00e0 d\u1ef1 ki\u1ebfn th\u1eddi gian ho\u00e0n th\u00e0nh nh\u1eadp kh\u1ea9u t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n.<\/span>
\nT\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i k\u00ea khai chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng, t\u00ean h\u00e0ng c\u1ee5 th\u1ec3 h\u00e0ng h\u00f3a th\u1ef1c nh\u1eadp v\u00e0 ghi r\u00f5 h\u00e0ng h\u00f3a c\u1ee7a t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c n\u00e0o thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd.<\/span>
\nTrong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac vi\u1ec7c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng c\u1ee7a m\u1ed7i t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p c\u00e1c t\u1edd khai \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra v\u00e0 tr\u1eeb l\u00f9i s\u1ed1 l\u01b0\u1ee3ng c\u1ee7a t\u1eebng t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n m\u00e1y m\u00f3c thi\u1ebft b\u1ecb tr\u00ean Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i.<\/span>
\nC\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan xem x\u00e9t quy\u1ebft \u0111\u1ecbnh t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf c\u00f3 hay kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 d\u1ef1 \u00e1n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd theo quy \u0111\u1ecbnh n\u1ebfu t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m;<\/span>
\nb.3) C\u01a1 quan h\u1ea3i quan ch\u1ec9 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan sau khi \u0111\u0103ng k\u00fd Danh m\u1ee5c. Tr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y \u0111\u0103ng k\u00fd Danh m\u1ee5c, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ed1i h\u1ee3p v\u1edbi C\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf xem x\u00e9t gi\u1ea3i quy\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3;<\/span>
\nb.4) Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng tr\u1eeb l\u00f9i h\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng, c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00f3a Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u1ecfi h\u1ec7 th\u1ed1ng sau khi r\u00e0 so\u00e1t, ki\u1ec3m tra, sao l\u01b0u ra b\u00ean ngo\u00e0i h\u1ec7 th\u1ed1ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf b\u1eb1ng gi\u1ea5y, h\u1ebft l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ghi trong phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i, c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c cu\u1ed1i c\u00f9ng x\u00e1c nh\u1eadn l\u00ean b\u1ea3n ch\u00ednh phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, l\u01b0u 01 b\u1ea3n ch\u1ee5p, c\u1ea5p cho ng\u01b0\u1eddi khai h\u1ea3i quan 01 b\u1ea3n ch\u1ee5p v\u00e0 g\u1eedi b\u1ea3n ch\u00ednh \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan n\u01a1i c\u1ea5p phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c \u0111\u1ed3ng th\u1eddi l\u00e0 c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c cu\u1ed1i c\u00f9ng, sau khi \u0111\u00e3 x\u00e1c nh\u1eadn h\u1ebft l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u trong phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i th\u00ec l\u01b0u b\u1ea3n ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra vi\u1ec7c nh\u1eadp kh\u1ea9u, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, c\u1ea5p cho ng\u01b0\u1eddi khai h\u1ea3i quan 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh.<\/span><\/p>\n

\u0110i\u1ec1u 106. B\u00e1o c\u00e1o, ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. Th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o:<\/span>
\n\u0110\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, ng\u01b0\u1eddi \u0111\u0103ng k\u00fd Danh m\u1ee5c mi\u1ec5n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf trong n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf.<\/span>
\n2. N\u1ed9i dung b\u00e1o c\u00e1o:<\/span>
\na) Vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span>
\na.1) S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch mi\u1ec5n thu\u1ebf;<\/span>
\na.2) S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0o m\u1ee5c \u0111\u00edch kh\u00e1c;<\/span>
\na.3) S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f2n t\u1ed3n kho, ch\u01b0a s\u1eed d\u1ee5ng;<\/span>
\na.4) Vi\u1ec7c h\u1ea1ch to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 45\/2013\/TT-BTC ng\u00e0y 25 th\u00e1ng 4 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\nb) Danh m\u1ee5c tr\u1eeb l\u00f9i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf do ng\u01b0\u1eddi \u0111\u0103ng k\u00fd Danh m\u1ee5c mi\u1ec5n thu\u1ebf t\u1ef1 qu\u1ea3n l\u00fd, theo d\u00f5i. <\/span>
\nN\u1ed9i dung b\u00e1o c\u00e1o theo m\u1eabu s\u1ed1 17\/BCKT-NKMT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o \u0111\u00fang th\u1eddi h\u1ea1n th\u00ec b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Sau 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p b\u00e1o c\u00e1o, c\u01a1 quan h\u1ea3i quan s\u1ebd c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro, ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n4. C\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n:<\/span>
\na) Ti\u1ebfp nh\u1eadn, r\u00e0 so\u00e1t, ph\u00e2n t\u00edch, l\u01b0u tr\u1eef b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf;<\/span>
\nb) Ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan. Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng VIII Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Thu \u0111\u1ee7 thu\u1ebf, x\u1eed ph\u1ea1t (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\nc.1) H\u00e0ng ho\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo k\u00ea khai nh\u01b0ng s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch;<\/span>
\nc.2) H\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf nh\u01b0ng k\u00ea khai thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nc.3) To\u00e0n b\u1ed9 s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t qu\u00e1 nhu c\u1ea7u s\u1ea3n xu\u1ea5t c\u00f2n t\u1ed3n \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf trong th\u1eddi gian 05 n\u0103m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 15, kho\u1ea3n 18 \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 2<\/span><\/strong><\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e9t mi\u1ec5n thu\u1ebf, th\u1ee7 t\u1ee5c x\u00e9t mi\u1ec5n thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 107. C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e9t mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\n1. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho an ninh, qu\u1ed1c ph\u00f2ng theo k\u1ebf ho\u1ea1ch c\u1ee5 th\u1ec3 do B\u1ed9 ch\u1ee7 qu\u1ea3n ph\u00ea duy\u1ec7t \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd v\u00e0 th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh (ph\u00e2n lo\u1ea1i theo hai danh m\u1ee5c ri\u00eang: Danh m\u1ee5c thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng v\u00e0 danh m\u1ee5c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng).<\/span>
\nRi\u00eang h\u00e0ng h\u00f3a l\u00e0 h\u00e0ng chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho an ninh, qu\u1ed1c ph\u00f2ng thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng ch\u1ec9 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf n\u1ebfu thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c. C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a thu\u1ed9c lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m c\u0103n c\u1ee9 x\u00e9t mi\u1ec5n thu\u1ebf l\u00e0 Danh m\u1ee5c h\u00e0ng h\u00f3a trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0. <\/span>
\n2. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 13 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP) theo danh m\u1ee5c c\u1ee5 th\u1ec3 do B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh duy\u1ec7t. <\/span>
\n3. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o theo danh m\u1ee5c c\u1ee5 th\u1ec3 do B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh duy\u1ec7t.<\/span>
\n4. H\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0m qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\nH\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf n\u00eau tr\u00ean th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n v\u01b0\u1ee3t. Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 tr\u1ecb gi\u00e1 l\u00f4 h\u00e0ng:<\/span>
\na) C\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn h\u00e0ng qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng l\u00e0 c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f4ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee7 qu\u1ea3n c\u1ea5p tr\u00ean cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3;<\/span>
\nb) H\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mang m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n.<\/span>
\n5. Nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i to\u00e0n b\u1ed9, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb thi\u1ec7t h\u1ea1i do c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt g\u00e2y ra t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng trong s\u1ef1 ki\u1ec7n gi\u00e0n khoan HD981 c\u00f3 h\u01b0\u1edbng d\u1eabn kh\u00e1c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n \u0111\u00f3), n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) \u0110\u00e3 th\u00f4ng quan v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c \u0111\u1ecbnh r\u00f5 vi\u1ec7c thi\u1ec7t h\u1ea1i c\u00f3 nguy\u00ean nh\u00e2n do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 t\u1ef7 l\u1ec7 thi\u1ec7t h\u1ea1i (to\u00e0n b\u1ed9), kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/span>
\nb) \u0110\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, x\u00e1c \u0111\u1ecbnh nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf thi\u1ec7t h\u1ea1i do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra kh\u00f4ng ti\u00eau th\u1ee5 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam ho\u1eb7c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u b\u1ecb thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra c\u00f3 th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 108. H\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e9t mi\u1ec5n n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 4 \u0110i\u1ec1u 107, h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n g\u1ed3m nh\u1eefng ch\u1ee9ng t\u1eeb sau: <\/span>
\na) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u00e9t mi\u1ec5n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u1eeb \u0111i\u1ec3m c.1 kho\u1ea3n n\u00e0y, trong \u0111\u00f3 n\u00eau r\u00f5 tr\u1ecb gi\u00e1, s\u1ed1 ti\u1ec1n thu\u1ebf, l\u00fd do x\u00e9t mi\u1ec5n thu\u1ebf, s\u1ed1 t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u t\u1edd khai h\u1ea3i quan kh\u00e1c nhau th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c t\u1edd khai h\u1ea3i quan x\u00e9t mi\u1ec5n thu\u1ebf: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) C\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c, t\u00f9y theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 sau \u0111\u00e2y:<\/span>
\nc.1) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u00e9t mi\u1ec5n thu\u1ebf c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an \u1ee7y quy\u1ec1n, ph\u00e2n c\u1ea5p (trong \u0111\u00f3 n\u00eau r\u00f5: H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng thu\u1ed9c ngu\u1ed3n v\u1ed1n ng\u00e2n s\u00e1ch trung \u01b0\u01a1ng, \u0111\u1ecba ph\u01b0\u01a1ng; S\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u c\u1ee7a t\u1eebng m\u1ee5c thu\u1ed9c Danh m\u1ee5c do B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an ph\u00ea duy\u1ec7t, \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh; s\u1ed1 ti\u1ec1n thu\u1ebf, t\u1edd khai h\u1ea3i quan; Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u t\u1edd khai h\u1ea3i quan kh\u00e1c nhau th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c t\u1edd khai h\u1ea3i quan x\u00e9t mi\u1ec5n thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n th\u00ec ph\u1ea3i k\u00e8m theo phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i); <\/span>
\nc.2) H\u1ee3p \u0111\u1ed3ng u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u) ho\u1eb7c gi\u1ea5y b\u00e1o tr\u00fang th\u1ea7u k\u00e8m theo h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng ho\u00e1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u th\u00f4ng qua \u0111\u1ea5u th\u1ea7u), trong \u0111\u00f3 n\u00eau r\u00f5 gi\u00e1 thanh to\u00e1n kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc.3) Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t \u0111\u1ec1 t\u00e0i nghi\u00ean c\u1ee9u khoa h\u1ecdc v\u00e0 Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ec1 t\u00e0i do B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u1ea5p \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho nghi\u00ean c\u1ee9u khoa h\u1ecdc: n\u1ed9p 01 b\u1ea3n ch\u1ee5p quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t, 01 b\u1ea3n ch\u1ee5p Danh m\u1ee5c h\u00e0ng ho\u00e1 c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ec1 t\u00e0i k\u00e8m theo b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu (tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n th\u00ec ph\u1ea3i k\u00e8m theo phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i);<\/span>
\nc.4) Quy\u1ebft \u0111\u1ecbnh ph\u00ea duy\u1ec7t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 trang thi\u1ebft b\u1ecb v\u00e0 Danh m\u1ee5c trang thi\u1ebft b\u1ecb thu\u1ed9c d\u1ef1 \u00e1n c\u1ea7n nh\u1eadp kh\u1ea9u do B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u1ea5p \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho gi\u00e1o d\u1ee5c, \u0111\u00e0o t\u1ea1o: n\u1ed9p 01 b\u1ea3n ch\u1ee5p (tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n th\u00ec ph\u1ea3i k\u00e8m theo phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i);<\/span>
\nc.5) \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu:<\/span>
\nc.5.1) Th\u00f4ng b\u00e1o ho\u1eb7c quy\u1ebft \u0111\u1ecbnh ho\u1eb7c tho\u1ea3 thu\u1eadn bi\u1ebfu, t\u1eb7ng h\u00e0ng ho\u00e1; th\u00f4ng b\u00e1o ho\u1eb7c tho\u1ea3 thu\u1eadn g\u1eedi h\u00e0ng m\u1eabu: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc.5.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 gi\u1ea5y ph\u00e9p khi kh\u00f4ng t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp \u0111\u1ec3 l\u00e0m qu\u00e0 t\u1eb7ng, qu\u00e0 bi\u1ebfu cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng v\u00e0 n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\nc.5.3) X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n c\u1ea5p tr\u00ean v\u1ec1 vi\u1ec7c cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00e0ng ho\u00e1 mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u01a1 quan h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f4ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i ho\u1ea1t \u0111\u1ed9ng b\u1eb1ng kinh ph\u00ed Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ph\u00e1t c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c x\u00e9t mi\u1ec5n thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 107 Th\u00f4ng t\u01b0 n\u00e0y, h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u g\u1ed3m nh\u1eefng ch\u1ee9ng t\u1eeb sau:<\/span>
\na) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i to\u00e0n b\u1ed9, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, trong \u0111\u00f3 n\u00eau r\u00f5 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i, t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t c\u1ee7a nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, s\u1ed1 t\u01a1\u0300 khai h\u1ea3i quan, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 cam \u0111oan ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c khai b\u00e1o: 01 b\u1ea3n ch\u00ednh; <\/span>
\nb) Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1ee5 ch\u00e1y c\u1ee7a c\u01a1 quan c\u1ea3nh s\u00e1t ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i x\u1ea3y ra v\u1ee5 ch\u00e1y; v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh thi\u00ean tai, tai n\u1ea1n b\u1ea5t ng\u1edd: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nCh\u1ee9ng t\u1eeb tr\u00ean \u0111\u01b0\u1ee3c l\u1eadp ngay sau khi x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd.<\/span>
\nc) Gi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u, v\u1ec1 t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nd) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, Th\u00f4ng b\u00e1o tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n\u0111) X\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m v\u1ec1 vi\u1ec7c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng bao g\u1ed3m n\u1ed9i dung b\u1ed3i th\u01b0\u1eddng v\u1ec1 thu\u1ebf: 01 b\u1ea3n ch\u1ee5p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng mua b\u1ea3o hi\u1ec3m cho l\u00f4 h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 cam k\u1ebft v\u1ec1 vi\u1ec7c kh\u00f4ng mua b\u1ea3o hi\u1ec3m t\u1ea1i c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p khai t\u1edd khai h\u1ea3i quan gi\u1ea5y, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam t\u1edd khai h\u1ea3i quan: 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

\u0110i\u1ec1u 109. Th\u1ee7 t\u1ee5c, tr\u00ecnh t\u1ef1 x\u00e9t mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. N\u1ed9p v\u00e0 ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 cho c\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 th\u1ea9m quy\u1ec1n x\u00e9t mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 110 Th\u00f4ng t\u01b0 n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p th\u1ea9m quy\u1ec1n x\u00e9t mi\u1ec5n thu\u1ebf l\u00e0 B\u1ed9 T\u00e0i ch\u00ednh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e9t mi\u1ec5n thu\u1ebf cho T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e9t mi\u1ec5n thu\u1ebf, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng.<\/span>
\n\u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n x\u00e1c nh\u1eadn v\u1ec1 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i c\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ti\u1ebfp nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, ghi th\u1eddi gian nh\u1eadn h\u1ed3 s\u01a1, ghi nh\u1eadn s\u1ed1 l\u01b0\u1ee3ng t\u00e0i li\u1ec7u trong h\u1ed3 s\u01a1;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng \u0111\u01b0\u1eddng b\u01b0u ch\u00ednh, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u00f3ng d\u1ea5u ghi ng\u00e0y nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 ghi v\u00e0o s\u1ed5 v\u0103n th\u01b0 c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c n\u1ed9p b\u1eb1ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ch\u1ea5p nh\u1eadn h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf do c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 th\u00ec th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1;<\/span>
\nb) C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa t\u1edd khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng v\u1edbi h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e9t mi\u1ec5n thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch an ninh, qu\u1ed1c ph\u00f2ng, khi ki\u1ec3m tra h\u1ed3 s\u01a1 x\u00e9t mi\u1ec5n thu\u1ebf, c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i chi\u1ebfu v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng do B\u1ed9 C\u00f4ng an, B\u1ed9 Qu\u1ed1c ph\u00f2ng ban h\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span>
\nc) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft l\u00fd do kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e9t mi\u1ec5n thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 v\u00e0 x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh (n\u1ebfu c\u00f3); tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ec3 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 th\u00ec th\u1eddi h\u1ea1n n\u00e0y c\u00f3 th\u1ec3 k\u00e9o d\u00e0i t\u1ed1i \u0111a l\u00e0 40 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n x\u00e9t mi\u1ec5n thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf tr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p trong th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan;<\/span>
\nd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i, n\u1ebfu h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 th\u00ec ki\u1ec3m tra s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb nh\u1eadp kho, xu\u1ea5t kho li\u00ean quan \u0111\u1ebfn l\u00f4 h\u00e0ng b\u1ecb thi\u1ec7t h\u1ea1i; \u0111\u1ed1i chi\u1ebfu c\u00e1c giao d\u1ecbch kinh doanh c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1ef1c t\u1ebf v\u00e0 m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i c\u1ee7a nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, nguy\u00ean nh\u00e2n thi\u1ec7t h\u1ea1i do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd; nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i to\u00e0n b\u1ed9, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, kh\u00f4ng ti\u00eau th\u1ee5 t\u1ea1i th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba v\u00e0 kh\u00f4ng xu\u1ea5t kh\u1ea9u. <\/span>
\nTh\u1eddi gian ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra kh\u00f4ng qu\u00e1 40 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nK\u1ebft qu\u1ea3 ki\u1ec3m tra n\u1ebfu x\u00e1c \u0111\u1ecbnh nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n, kh\u00f4ng thu thu\u1ebf theo quy \u0111\u1ecbnh th\u00ec C\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng thu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a b\u1ecb thi\u1ec7t h\u1ea1i \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u1eed l\u00fd ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/span>
\n3. Tr\u00ean c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf, c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan thanh kho\u1ea3n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, ghi ch\u00fa v\u00e0o H\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 110. Th\u1ea9m quy\u1ec1n x\u00e9t mi\u1ec5n thu\u1ebf<\/span><\/strong><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 107 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch an ninh, qu\u1ed1c ph\u00f2ng.<\/span>
\n3. C\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\na) H\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, gi\u00e1o d\u1ee5c \u0111\u00e0o t\u1ea1o;<\/span>
\nb) H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i.<\/span>
\n4. Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu n\u1eb1m trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 3<\/span><\/strong><\/span>
\n C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e9t gi\u1ea3m thu\u1ebf, th\u1ee7 t\u1ee5c x\u00e9t gi\u1ea3m thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 111. C\u00e1c tr\u01b0\u1eddng h\u1ee3p x\u00e9t gi\u1ea3m thu\u1ebf<\/span><\/strong><\/p>\n

1. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111ang trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, n\u1ebfu b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t \u0111\u01b0\u1ee3c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh ch\u1ee9ng nh\u1eadn th\u00ec \u0111\u01b0\u1ee3c x\u00e9t gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1. <\/span>
\n2. Nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i m\u1ed9t ph\u1ea7n ho\u1eb7c c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd, \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e2u nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb thi\u1ec7t h\u1ea1i do c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt g\u00e2y ra t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng trong s\u1ef1 ki\u1ec7n gi\u00e0n khoan HD981 c\u00f3 h\u01b0\u1edbng d\u1eabn kh\u00e1c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i v\u0103n b\u1ea3n \u0111\u00f3), n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) \u0110\u00e3 th\u00f4ng quan v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan ch\u1ee9c n\u0103ng x\u00e1c \u0111\u1ecbnh r\u00f5 c\u00f3 thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf do thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd v\u00e0 t\u1ef7 l\u1ec7 thi\u1ec7t h\u1ea1i;<\/span>
\nb) \u0110\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, x\u00e1c \u0111\u1ecbnh kh\u00f4ng ti\u00eau th\u1ee5 t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam ho\u1eb7c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u b\u1ecb thi\u00ean tai, ho\u1ea3 ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y ra c\u00f3 th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i bao g\u1ed3m c\u1ea3 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 112. H\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf<\/strong> <\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb sau: <\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u x\u00e9t gi\u1ea3m thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong \u0111\u00f3 n\u00eau r\u00f5 lo\u1ea1i h\u00e0ng ho\u00e1, s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1, s\u1ed1 ti\u1ec1n thu\u1ebf, l\u00fd do xin gi\u1ea3m thu\u1ebf, s\u1ed1 t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u lo\u1ea1i h\u00e0ng ho\u00e1, thu\u1ed9c nhi\u1ec1u t\u1edd khai h\u1ea3i quan kh\u00e1c nhau th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1, c\u00e1c t\u1edd khai h\u1ea3i quan x\u00e9t gi\u1ea3m thu\u1ebf; cam k\u1ebft k\u00ea khai ch\u00ednh x\u00e1c, cung c\u1ea5p \u0111\u00fang h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u b\u1ecb thi\u1ec7t h\u1ea1i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 111 Th\u00f4ng t\u01b0 n\u00e0y: t\u1ea1i c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb x\u00e9t gi\u1ea3m thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 gia t\u0103ng ph\u1ea3i n\u00eau r\u00f5 nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn thi\u1ec7t h\u1ea1i, t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t c\u1ee7a nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c gi\u1ea3m v\u00e0 cam \u0111oan ch\u1ecbu m\u1ecdi tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c khai b\u00e1o;<\/span>
\nb) Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn nguy\u00ean nh\u00e2n thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i ph\u00e1t sinh thi\u1ec7t h\u1ea1i nh\u01b0: Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1ee5 ch\u00e1y c\u1ee7a c\u01a1 quan c\u1ea3nh s\u00e1t ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i x\u1ea3y ra v\u1ee5 ch\u00e1y; v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n t\u1ec9nh v\u1ec1 vi\u1ec7c thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y thi\u1ec7t h\u1ea1i cho nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 111 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nc) Gi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t\u1ed5n th\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nd) H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, th\u00f4ng b\u00e1o tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\n\u0111) H\u1ee3p \u0111\u1ed3ng\/bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u1ec1n b\u00f9 c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t do h\u00e3ng v\u1eadn t\u1ea3i g\u00e2y ra (n\u1ebfu c\u00f3): n\u1ed9p 01 b\u1ea3n ch\u1ee5p. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 111 Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0ng kh\u00f4ng mua b\u1ea3o hi\u1ec3m th\u00ec h\u1ed3 s\u01a1 x\u00e9t gi\u1ea3m thu\u1ebf kh\u00f4ng bao g\u1ed3m ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111 kho\u1ea3n n\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 cam k\u1ebft v\u1ec1 vi\u1ec7c kh\u00f4ng mua b\u1ea3o hi\u1ec3m t\u1ea1i c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y; ho\u1eb7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng bao g\u1ed3m n\u1ed9i dung b\u1ed3i th\u01b0\u1eddng v\u1ec1 thu\u1ebf th\u00ec ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m: 01 b\u1ea3n ch\u00ednh. <\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i kho\u1ea3n 1 n\u00eau tr\u00ean, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam t\u1edd khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y: 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

\u0110i\u1ec1u 113. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n x\u00e9t gi\u1ea3m thu\u1ebf<\/span><\/strong><\/p>\n

1. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e9t gi\u1ea3m thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c x\u00e9t mi\u1ec5n thu\u1ebf.<\/span>
\n2. Th\u1ea9m quy\u1ec1n x\u00e9t gi\u1ea3m thu\u1ebf: Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh x\u00e9t gi\u1ea3m thu\u1ebf.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 4<\/span><\/strong><\/span>
\n Ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf; th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 114. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf<\/strong> <\/span><\/p>\n

1. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n2. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n3. H\u00e0ng ho\u00e1 \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u \u00edt h\u01a1n.<\/span>
\n4. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 giao, b\u00e1n h\u00e0ng cho n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf qua c\u1ea3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span>
\n5. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/span>
\na) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb hai ngu\u1ed3n: nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc th\u00ec th\u1ef1c hi\u1ec7n thu thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u00f3;<\/span>
\nb) C\u00e1c lo\u1ea1i v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span>
\nb.1) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u (k\u1ec3 c\u1ea3 linh ki\u1ec7n l\u1eafp r\u00e1p, b\u00e1n th\u00e0nh ph\u1ea9m, bao b\u00ec \u0111\u00f3ng g\u00f3i) tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\nb.2) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 tr\u1ef1c ti\u1ebfp tham gia v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n ho\u00e1 th\u00e0nh h\u00e0ng ho\u00e1 ho\u1eb7c kh\u00f4ng c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m, nh\u01b0: gi\u1ea5y, ph\u1ea5n, b\u00fat v\u1ebd, b\u00fat v\u1ea1ch d\u1ea5u, \u0111inh ghim qu\u1ea7n \u00e1o, m\u1ef1c s\u01a1n in, b\u00e0n ch\u1ea3i qu\u00e9t keo, ch\u1ed5i qu\u00e9t keo, khung in l\u01b0\u1edbi, k\u1ebfp t\u1ea9y, d\u1ea7u \u0111\u00e1nh b\u00f3ng…;<\/span>
\nb.3) S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u (\u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua trong n\u01b0\u1edbc) th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u00e0 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb.4) Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 l\u00e0m h\u00e0ng ho\u00e1 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\nb.5) H\u00e0ng m\u1eabu nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u sau khi ho\u00e0n th\u00e0nh h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nc) C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf, bao g\u1ed3m:<\/span>
\nc.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u1ed5 ch\u1ee9c thu\u00ea gia c\u00f4ng trong n\u01b0\u1edbc (k\u1ec3 c\u1ea3 thu\u00ea gia c\u00f4ng t\u1ea1i khu phi thu\u1ebf quan), gia c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadn s\u1ea3n ph\u1ea9m v\u1ec1 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u;<\/span>
\nc.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc sau \u0111\u00f3 t\u00ecm \u0111\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u01b0a s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 n\u00e0y v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m (th\u1eddi h\u1ea1n t\u1ed1i \u0111a cho ph\u00e9p l\u00e0 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf);<\/span>
\nc.3) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (tr\u1eeb s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh) \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng (kh\u00f4ng do b\u00ean n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t gia c\u00f4ng cung c\u1ea5p m\u00e0 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng t\u1ef1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u00e3 k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i), khi th\u1ef1c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m s\u1ebd \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u;<\/span>
\nc.4) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, sau \u0111\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u1ec3 gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nc.5) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m (s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh ho\u1eb7c s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n ch\u1ec9nh) cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u th\u00ec sau khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c d\u00f9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n: t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf; c\u00f3 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ed1i v\u1edbi vi\u1ec7c mua b\u00e1n h\u00e0ng ho\u00e1 gi\u1eefa hai \u0111\u01a1n v\u1ecb;<\/span>
\nc.6) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m (s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh ho\u1eb7c s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n ch\u1ec9nh) cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u theo b\u1ed9 linh ki\u1ec7n th\u00ec \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 s\u1ea3n ph\u1ea9m (b\u1ed9 linh ki\u1ec7n) xu\u1ea5t kh\u1ea9u, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m c.5 kho\u1ea3n n\u00e0y v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\nc.6.1) S\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 m\u1ed9t trong nh\u1eefng chi ti\u1ebft, linh ki\u1ec7n c\u1ee7a b\u1ed9 linh ki\u1ec7n xu\u1ea5t kh\u1ea9u;<\/span>
\nc.6.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua s\u1ea3n ph\u1ea9m \u0111\u1ec3 k\u1ebft h\u1ee3p v\u1edbi ph\u1ea7n chi ti\u1ebft, linh ki\u1ec7n do ch\u00ednh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 c\u1ea5u th\u00e0nh n\u00ean b\u1ed9 linh ki\u1ec7n xu\u1ea5t kh\u1ea9u.<\/span>
\nc.7) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m sau \u0111\u00f3 b\u00e1n s\u1ea3n ph\u1ea9m (s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh ho\u1eb7c s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n ch\u1ec9nh) cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i. Sau khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua s\u1ea3n ph\u1ea9m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c xu\u1ea5t kh\u1ea9u n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 n\u00eau t\u1ea1i \u0111i\u1ec3m c.5 kho\u1ea3n n\u00e0y;<\/span>
\nc.8) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 b\u00e1n cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng giao h\u00e0ng ho\u00e1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u:<\/span>
\nc.8.1) \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u:<\/span>
\nc.8.1.1) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u ho\u1eb7c gia c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i (c\u01a1 quan h\u1ea3i quan ti\u1ebfp t\u1ee5c theo d\u00f5i qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7);<\/span>
\nc.8.1.2) Lo\u1ea1i h\u00ecnh t\u1edd khai khi \u0111\u0103ng k\u00fd nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (SXXK) ho\u1eb7c gia c\u00f4ng (GC) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t ho\u1eb7c gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span>
\nc.8.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan \u0111\u00e3 thu thu\u1ebf nh\u1eadp kh\u1ea9u khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam v\u00e0 thu ti\u1ebfp thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m khi xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 n\u1ed9p sau khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u cho s\u1ea3n ph\u1ea9m nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 (tr\u1eeb \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.8.1.1 kho\u1ea3n n\u00e0y). <\/span>
\nc.9) H\u00e0ng ho\u00e1 l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u n\u00eau t\u1eeb \u0111i\u1ec3m c.1 \u0111\u1ebfn \u0111i\u1ec3m c.7 kho\u1ea3n n\u00e0y \u0111\u00e3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng ch\u01b0a th\u1ef1c b\u00e1n cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i, c\u00f2n \u0111\u1ec3 \u1edf kho c\u1ee7a ch\u00ednh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c g\u1eedi kho ngo\u1ea1i quan \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u1ea3ng trung chuy\u1ec3n \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nc.10) H\u00e0ng ho\u00e1 l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u n\u00eau t\u1eeb \u0111i\u1ec3m c.1 \u0111\u1ebfn \u0111i\u1ec3m c.7 kho\u1ea3n n\u00e0y nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c \u0111\u00e3 xu\u1ea5t kh\u1ea9u ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c th\u1ef1c t\u1ebf \u0111\u00e3 xu\u1ea5t kh\u1ea9u ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p m\u1ed9t lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t nh\u01b0ng thu \u0111\u01b0\u1ee3c hai ho\u1eb7c nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c nhau (V\u00ed d\u1ee5: nh\u1eadp kh\u1ea9u l\u1ea1c v\u1ecf sau khi \u0111\u01b0a v\u00e0o gia c\u00f4ng thu \u0111\u01b0\u1ee3c hai s\u1ea3n ph\u1ea9m l\u00e0 l\u1ea1c nh\u00e2n lo\u1ea1i 1 v\u00e0 l\u1ea1c nh\u00e2n lo\u1ea1i 2) nh\u01b0ng ch\u1ec9 xu\u1ea5t kh\u1ea9u m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m khai b\u00e1o n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) v\u1edbi c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng kh\u00f4ng xu\u1ea5t kh\u1ea9u. <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 theo c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n (t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u) <\/span>
\n= Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u <\/span>
\nx T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u<\/span><\/p>\n

T\u1ed5ng tr\u1ecb gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c <\/span>
\nTrong \u0111\u00f3:<\/span>
\nd.1) Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c xu\u1ea5t kh\u1ea9u nh\u00e2n (x) v\u1edbi tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\nd.2) T\u1ed5ng tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u00e0 doanh s\u1ed1 b\u00e1n c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m (k\u1ec3 c\u1ea3 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m thu h\u1ed3i n\u1eb1m ngo\u00e0i \u0111\u1ecbnh m\u1ee9c v\u00e0 kh\u00f4ng bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u ra) \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba. <\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u m\u1ed9t lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t nh\u01b0ng thu \u0111\u01b0\u1ee3c hai ho\u1eb7c nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c nhau (v\u00ed d\u1ee5 nh\u01b0: nh\u1eadp kh\u1ea9u l\u00faa m\u00ec \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra b\u1ed9t m\u00ec, c\u00e1m m\u00ec v\u00e0 v\u1ecf l\u00faa m\u00ec); trong s\u1ed1 c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c c\u00f3 lo\u1ea1i d\u00f9ng \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, c\u00f3 lo\u1ea1i \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng n\u1ed9i \u0111\u1ecba (v\u00ed d\u1ee5 nh\u01b0: ph\u1ea7n c\u00e1m m\u00ec v\u00e0 v\u1ecf l\u00faa m\u00ec c\u00f2n l\u1ea1i t\u1eeb qu\u00e1 tr\u00ecnh n\u00e0y sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111em ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba; ph\u1ea7n b\u1ed9t m\u00ec ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra m\u1eb7t h\u00e0ng m\u00ec g\u00f3i xu\u1ea5t kh\u1ea9u), th\u00ec:<\/span>
\nd.2.1) Khi t\u00ednh \u201cTr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u\u201d v\u00e0 \u201cT\u1ed5ng tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c\u201d ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1ea1i n\u1ed9i \u0111\u1ecba (v\u00ed d\u1ee5 nh\u01b0: s\u1ea3n ph\u1ea9m m\u00ec g\u00f3i xu\u1ea5t kh\u1ea9u ngo\u00e0i th\u00e0nh ph\u1ea7n l\u00e0 b\u1ed9t m\u00ec c\u00f2n c\u00e1c th\u00e0nh ph\u1ea7n kh\u00e1c l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1ea1i n\u1ed9i \u0111\u1ecba nh\u01b0 h\u01b0\u01a1ng li\u1ec7u, gia v\u1ecb, bao b\u00ec…); <\/span>
\nd.2.2) \u0110\u1ec3 lo\u1ea1i tr\u1eeb ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1ea1i n\u1ed9i \u0111\u1ecba c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1ea1i n\u1ed9i \u0111\u1ecba c\u1ea5u th\u00e0nh trong m\u1ed9t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu th\u1ea5y c\u00f3 nghi v\u1ea5n v\u1ec1 \u0111\u1ecbnh m\u1ee9c n\u00e0y, c\u01a1 quan x\u00e9t ho\u00e0n thu\u1ebf c\u00f3 th\u1ec3 tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh v\u1ec1 m\u1eb7t h\u00e0ng \u0111\u00f3 ho\u1eb7c ch\u1ee7 tr\u00ec ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng (n\u01a1i c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n) t\u1ed5 ch\u1ee9c ki\u1ec3m tra t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u1ecbnh m\u1ee9c l\u00e0m c\u01a1 s\u1edf xem x\u00e9t gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n.<\/span>
\n\u0111) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, n\u1ebfu s\u1ea3n ph\u1ea9m th\u1ef1c xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u.<\/span>
\n6. H\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng ho\u00e1 t\u1ea1m xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00e1i nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00f3 t\u00e1i xu\u1ea5t \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan (\u0111\u1ec3 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u00e1i xu\u1ea5t v\u00e0o Khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i \u2013 c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u khi t\u00e1i nh\u1eadp, thu\u1ebf xu\u1ea5t kh\u1ea9u khi t\u00e1i xu\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 n\u00e0y). <\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng ho\u00e1 t\u1ea1m xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00e1i nh\u1eadp kh\u1ea9u, n\u1ebfu \u0111\u00e3 th\u1ef1c t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u00e1i nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ebf xu\u1ea5t kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf \u0111\u00e3 t\u00e1i xu\u1ea5t ho\u1eb7c t\u00e1i nh\u1eadp kh\u1ea9u.<\/span>
\n7. H\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span>
\na) \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a ch\u01b0a qua qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, gia c\u00f4ng, s\u1eeda ch\u1eefa ho\u1eb7c s\u1eed d\u1ee5ng \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng ho\u00e1 c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam gia c\u00f4ng cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u tr\u1edf l\u1ea1i cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u01a1 quan h\u1ea3i quan qu\u1ea3n l\u00fd, quy\u1ebft to\u00e1n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ban \u0111\u1ea7u ph\u1ea3i ti\u1ebfp t\u1ee5c vi\u1ec7c theo d\u00f5i, qu\u1ea3n l\u00fd cho \u0111\u1ebfn khi h\u00e0ng ho\u00e1 t\u00e1i ch\u1ebf \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u h\u1ebft. <\/span>
\nN\u1ebfu h\u00e0ng ho\u00e1 t\u00e1i ch\u1ebf kh\u00f4ng xu\u1ea5t kh\u1ea9u th\u00ec x\u1eed l\u00fd thu\u1ebf nh\u01b0 sau:<\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 b\u1eaft bu\u1ed9c ph\u1ea3i ti\u00eau hu\u1ef7, \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau hu\u1ef7 t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u00e3 th\u1ef1c hi\u1ec7n ti\u00eau hu\u1ef7 d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m gia c\u00f4ng ti\u00eau hu\u1ef7.<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng ho\u00e1 s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u; h\u00e0ng ho\u00e1 kinh doanh t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t (thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi xu\u1ea5t kh\u1ea9u) ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam nh\u01b0ng kh\u00f4ng t\u00e1i ch\u1ebf, t\u00e1i xu\u1ea5t th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\nc.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i thu\u1ebf (ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e9t kh\u00f4ng thu thu\u1ebf n\u1ebfu ch\u01b0a n\u1ed9p thu\u1ebf) \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t ra s\u1ed1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i ho\u1eb7c \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 t\u00e1i xu\u1ea5t nh\u01b0ng nay ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i \u0111\u00f3;<\/span>
\nc.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan \u0111\u00e3 ho\u00e0n l\u1ea1i ho\u1eb7c \u0111\u00e3 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t ra s\u1ed1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i ho\u1eb7c \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 t\u00e1i xu\u1ea5t nh\u01b0ng nay ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c kh\u00f4ng thu \u0111\u00f3. <\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i. <\/span>
\n8. H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan (\u0111\u1ec3 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i; tr\u1eeb tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t v\u00e0o Khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i \u2013 c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng th\u1ef1c t\u1ebf t\u00e1i xu\u1ea5t v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u. <\/span>
\na) \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c x\u00e9t ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u:<\/span>
\na.1) H\u00e0ng ho\u00e1 ch\u01b0a qua qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, gia c\u00f4ng, s\u1eeda ch\u1eefa ho\u1eb7c s\u1eed d\u1ee5ng t\u1ea1i Vi\u1ec7t Nam;<\/span>
\na.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i c\u00f3 gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh h\u00e0ng ho\u00e1 c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 ch\u1ee9c n\u0103ng, th\u1ea9m quy\u1ec1n gi\u00e1m \u0111\u1ecbnh h\u00e0ng ho\u00e1 xu\u1ea5t nh\u1eadp kh\u1ea9u ho\u1eb7c v\u0103n b\u1ea3n ch\u1ea5p nh\u1eadn nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a do ph\u00eda n\u01b0\u1edbc ngo\u00e0i g\u1eedi thay th\u1ebf s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t tr\u1ea3 n\u01b0\u1edbc ngo\u00e0i th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh;<\/span>
\na.3) H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t v\u00e0o khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c \u0111\u00e3 xu\u1ea5t kh\u1ea9u ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c m\u1eb7t h\u00e0ng r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1, g\u1ed7 nh\u1eadp kh\u1ea9u sau \u0111\u00f3 t\u00e1i xu\u1ea5t, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng khi xu\u1ea5t kh\u1ea9u \u0111\u1ec3 ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ea3i t\u00e1i xu\u1ea5t c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng ho\u00e1 th\u1ef1c t\u00e1i xu\u1ea5t. <\/span>
\n9. M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea) \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thi c\u00f4ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, khi t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan (\u0111\u1ec3 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c ti\u1ebfp t\u1ee5c xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i) s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u. <\/span>
\nS\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n khi t\u00e1i xu\u1ea5t kh\u1ea9u t\u00ednh theo th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam (t\u00ednh t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai t\u1ea1m nh\u1eadp \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai t\u00e1i xu\u1ea5t), tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf \u0111\u00e3 h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u1ef7 l\u1ec7 m\u1ee9c kh\u1ea5u hao, ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a trong th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan khi \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan ho\u00e0n thu\u1ebf \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a. T\u1ef7 l\u1ec7 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a.<\/span>
\nV\u00ed d\u1ee5: C\u00f4ng ty X t\u1ea1m nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c Y, m\u1edbi 100% \u0111\u1ec3 thi c\u00f4ng x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh v\u00e0 \u0111\u00e3 n\u1ed9p 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u, sau 03 n\u0103m s\u1eed d\u1ee5ng \u0111\u00e3 t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam. C\u00f4ng ty X \u0111\u00e3 k\u00ea khai t\u1ef7 l\u1ec7 kh\u1ea5u hao trong 03 n\u0103m l\u00e0 40%, s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ef7 l\u1ec7 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u00e0 60% t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p: 60% x 100 tri\u1ec7u \u0111\u1ed3ng = 60 tri\u1ec7u \u0111\u1ed3ng.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, ph\u1ea3i t\u00e1i xu\u1ea5t nh\u01b0ng ch\u01b0a t\u00e1i xu\u1ea5t v\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c t\u1ea1i Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng th\u00ec khi chuy\u1ec3n giao kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u, \u0111\u1ed1i t\u01b0\u1ee3ng ti\u1ebfp nh\u1eadn ho\u1eb7c mua l\u1ea1i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u. \u0110\u1ebfn khi th\u1ef1c t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam, \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u s\u1ebd \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n10. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam th\u00f4ng qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf v\u00e0 ng\u01b0\u1ee3c l\u1ea1i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn h\u00e0ng h\u00f3a, ph\u1ea3i t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp ho\u1eb7c b\u1ecb t\u1ecbch thu, ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p theo quy \u0111\u1ecbnh c\u00f3 li\u00ean quan. <\/span>
\n11. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh trong l\u0129nh v\u1ef1c h\u1ea3i quan, h\u00e0ng ho\u00e1 \u0111ang trong s\u1ef1 gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan l\u00e0 tang v\u1eadt vi ph\u1ea1m, b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu h\u00e0ng ho\u00e1 th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p. <\/span>
\n12. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, ho\u00e0n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf. <\/span>
\n13. H\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f2n n\u1eb1m trong s\u1ef1 gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan, n\u1ebfu \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra cho th\u00f4ng quan ph\u00e1t hi\u1ec7n c\u00f3 vi ph\u1ea1m bu\u1ed9c ph\u1ea3i ti\u00eau hu\u1ef7 v\u00e0 \u0111\u00e3 ti\u00eau hu\u1ef7 th\u00ec ra quy\u1ebft \u0111\u1ecbnh kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3). Vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m \u0111\u1ed1i v\u1edbi h\u00e0nh vi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh, bu\u1ed9c ph\u1ea3i ti\u00eau hu\u1ef7 th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i l\u01b0u gi\u1eef h\u1ed3 s\u01a1 h\u00e0ng ho\u00e1 ti\u00eau hu\u1ef7, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng c\u00f3 li\u00ean quan gi\u00e1m s\u00e1t vi\u1ec7c ti\u00eau hu\u1ef7 theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. <\/span>
\n14. C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y m\u00e0 c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n d\u01b0\u1edbi 50 (n\u0103m m\u01b0\u01a1i) ngh\u00ecn \u0111\u1ed3ng theo l\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf cho m\u1ed9t h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u00ec c\u01a1 quan h\u1ea3i quan kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 kh\u00f4ng ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3.<\/span><\/p>\n

\u0110i\u1ec1u 115. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i<\/strong> <\/span><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nc) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\nd) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 116. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; <\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n; <\/span>
\nc) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\nd) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a kh\u00f4ng xu\u1ea5t kh\u1ea9u, kh\u00f4ng nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 117. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u \u00edt h\u01a1n<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u \u00edt h\u01a1n: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; s\u1ed1 t\u1edd khai b\u1ed5 sung sau th\u00f4ng quan (n\u1ebfu c\u00f3) ho\u1eb7c s\u1ed1 quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf (n\u1ebfu c\u00f3);<\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nc) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\nd) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 118. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 giao, b\u00e1n h\u00e0ng cho n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua c\u00e1c \u0111\u1ea1i l\u00fd t\u1ea1i Vi\u1ec7t Nam; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf qua c\u1ea3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p chung:<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng; s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3); s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\na.3) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\na.4) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n2. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u l\u00e0 \u0111\u1ed3 u\u1ed1ng ph\u1ee5c v\u1ee5 tr\u00ean c\u00e1c chuy\u1ebfn bay qu\u1ed1c t\u1ebf:<\/span>
\na) C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a, c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb) Phi\u1ebfu giao nh\u1eadn \u0111\u1ed3 u\u1ed1ng l\u00ean chuy\u1ebfn bay qu\u1ed1c t\u1ebf c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a H\u1ea3i quan c\u1eeda kh\u1ea9u s\u00e2n bay: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u qua doanh nghi\u1ec7p \u0111\u1ea7u m\u1ed1i (v\u00ed d\u1ee5: x\u0103ng, d\u1ea7u…), \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n cho doanh nghi\u1ec7p cung \u1ee9ng t\u00e0u bi\u1ec3n \u0111\u1ec3 b\u00e1n cho c\u00e1c t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec sau khi b\u00e1n h\u00e0ng cho t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i, \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u: <\/span>
\na) C\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb h\u01b0\u1edbng d\u1eabn theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nb) X\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p cung \u1ee9ng t\u00e0u bi\u1ec3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 mua c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u m\u1ed1i nh\u1eadp kh\u1ea9u \u0111\u00e3 th\u1ef1c cung \u1ee9ng cho t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i k\u00e8m b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a c\u00e1c h\u00e3ng t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i: n\u1ed9p 01 b\u1ea3n ch\u00ednh. Doanh nghi\u1ec7p cung \u1ee9ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c x\u00e1c nh\u1eadn c\u1ee7a m\u00ecnh.<\/span><\/p>\n

\u0110i\u1ec1u 119. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c \u0111\u00e3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u1ed5 ch\u1ee9c thu\u00ea gia c\u00f4ng trong n\u01b0\u1edbc (k\u1ec3 c\u1ea3 thu\u00ea gia c\u00f4ng t\u1ea1i khu phi thu\u1ebf quan), gia c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i; ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p li\u00ean k\u1ebft s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadn s\u1ea3n ph\u1ea9m v\u1ec1 \u0111\u1ec3 xu\u1ea5t kh\u1ea9u:<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n; <\/span>
\na.3) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\na.4) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 ti\u00eau th\u1ee5 trong n\u01b0\u1edbc sau \u0111\u00f3 t\u00ecm \u0111\u01b0\u1ee3c th\u1ecb tr\u01b0\u1eddng xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u01b0a s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 n\u00e0y v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i trong th\u1eddi gian t\u1ed1i \u0111a 02 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u:<\/span>
\nH\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n3. \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (tr\u1eeb s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh) nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00f4ng do b\u00ean n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t gia c\u00f4ng cung c\u1ea5p m\u00e0 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng t\u1ef1 nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u00e3 k\u00fd v\u1edbi b\u00ean n\u01b0\u1edbc ngo\u00e0i:<\/span>
\nH\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n4. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, sau \u0111\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u1ec3 gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i:<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5: <\/span>
\na.1) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng; s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n; <\/span>
\na.3) S\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng; <\/span>
\na.4) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\na.5) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf, \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng; s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n; <\/span>
\na.3) S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t \u0111\u00e3 b\u00e1n;<\/span>
\na.4) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\na.5) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng gi\u1eefa hai t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n 6. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u v\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua s\u1ea3n ph\u1ea9m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5;<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng; s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n; <\/span>
\na.3) S\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t \u0111\u00e3 b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u;<\/span>
\na.4) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\na.5) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) Ho\u00e1 \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n s\u1ea3n ph\u1ea9m cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n7. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 b\u00e1n cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng giao h\u00e0ng ho\u00e1 cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 l\u00e0m nguy\u00ean li\u1ec7u ti\u1ebfp t\u1ee5c s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra h\u00e0ng ho\u00e1 b\u00e1n cho kh\u00e1ch n\u01b0\u1edbc ngo\u00e0i ph\u00f9 h\u1ee3p v\u1edbi ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u theo t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam; t\u00ean h\u00e0ng; s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\na.3) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\nb) Ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u l\u1eadp;<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n8. C\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u \u0111\u00e3 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng c\u00f2n \u0111\u1ec3 \u1edf kho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c g\u1eedi kho ngo\u1ea1i quan \u1edf n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c c\u1ea3ng trung chuy\u1ec3n \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span>
\na) C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng; s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\na.2) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\na.3) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nb) T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u do h\u1ea3i quan n\u01b0\u1edbc nh\u1eadp kh\u1ea9u c\u1ea5p th\u1ec3 hi\u1ec7n t\u00ean ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u l\u00e0 kho c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c g\u1eedi kho ngo\u1ea1i quan \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c c\u1ea3ng trung chuy\u1ec3n \u1edf n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Phi\u1ebfu xu\u1ea5t kho h\u00e0ng ho\u00e1 ho\u1eb7c ch\u1ee9ng t\u1eeb th\u1ec3 hi\u1ec7n n\u1ed9i dung v\u1eadn t\u1ea3i theo ph\u01b0\u01a1ng th\u1ee9c trung chuy\u1ec3n: 01 b\u1ea3n ch\u1ee5p k\u00e8m b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n9. H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan.<\/span>
\nH\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1, 2, 3, 4, 5, 6 \u0110i\u1ec1u n\u00e0y, ngo\u00e0i ra c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf n\u00eau r\u00f5 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan ho\u1eb7c \u0111\u00e3 xu\u1ea5t kh\u1ea9u ti\u1ebfp ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 120. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng ho\u00e1 t\u1ea1m xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00e1i nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00f3 t\u00e1i xu\u1ea5t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 tham d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 ngh\u1ec1 nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c nh\u01b0 h\u1ed9i ngh\u1ecb, h\u1ed9i th\u1ea3o, nghi\u00ean c\u1ee9u khoa h\u1ecdc, thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n v\u0103n h\u00f3a, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, kh\u00e1m ch\u1eefa b\u1ec7nh… thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf)<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng ho\u00e1 t\u1ea1m xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00e1i nh\u1eadp kh\u1ea9u v\u00e0 h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i sau \u0111\u00f3 t\u00e1i xu\u1ea5t: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nc) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\nd) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 121. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) L\u00fd do y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf.<\/span>
\na.1) Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i do kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng ho\u1eb7c kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng theo th\u00f4ng b\u00e1o c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i, ph\u1ea3i c\u00f3:<\/span>
\nTh\u00f4ng b\u00e1o c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c nh\u1eadn l\u1ea1i h\u00e0ng ho\u00e1 ho\u1eb7c v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng c\u00f3 n\u00eau r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i\u2026 h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 do kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP: 01 b\u1ea3n ch\u1ee5p;<\/span>
\na.2) Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n h\u00e0ng ho\u00e1 c\u00f3 sai s\u00f3t, nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u00e0y nh\u01b0ng ph\u1ea3i n\u00eau r\u00f5 l\u00fd do nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i.<\/span>
\nb) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\nc) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nd) H\u00e0ng ho\u00e1 ch\u01b0a qua qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, gia c\u00f4ng, s\u1eeda ch\u1eefa ho\u1eb7c s\u1eed d\u1ee5ng \u1edf n\u01b0\u1edbc ngo\u00e0i; <\/span>
\n\u0111) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\ne) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 122. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t tr\u1ea3 l\u1ea1i ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) L\u00fd do y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf;<\/span>
\nb) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; <\/span>
\nc) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nd) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\n\u0111) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan); ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u): n\u1ed9p 01 b\u1ea3n ch\u1ee5p; <\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 123. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thi c\u00f4ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t.<\/strong> <\/span><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; <\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nc) Th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam; t\u1ef7 l\u1ec7 kh\u1ea5u hao, ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a;<\/span>
\nd) Kh\u00f4ng th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c thu\u00ea m\u01b0\u1ee3n;<\/span>
\n\u0111) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng;<\/span>
\ne) Th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 124. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ea1m nh\u1eadp m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, ph\u1ea3i t\u00e1i xu\u1ea5t nh\u01b0ng ch\u01b0a t\u00e1i xu\u1ea5t m\u00e0 \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng, sau \u0111\u00f3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfp nh\u1eadn ho\u1eb7c mua l\u1ea1i th\u1ef1c t\u00e1i xu\u1ea5t ra kh\u1ecfi Vi\u1ec7t Nam<\/strong> <\/span><\/p>\n

1. C\u00e1c ch\u1ee9ng t\u1eeb theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 123 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ho\u1eb7c phi\u1ebfu xu\u1ea5t kho c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u giao cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua ho\u1eb7c ti\u1ebfp nh\u1eadn: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 125. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u g\u1eedi t\u1eeb t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam th\u00f4ng qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf v\u00e0 ng\u01b0\u1ee3c l\u1ea1i; doanh nghi\u1ec7p cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn h\u00e0ng h\u00f3a, ph\u1ea3i t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp ho\u1eb7c b\u1ecb t\u1ecbch thu, ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); <\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n.<\/span>
\n2. Ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu, ti\u00eau h\u1ee7y c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 126. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111ang trong s\u1ef1 gi\u00e1m s\u00e1t, qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u ho\u1eb7c thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf kh\u00e1c (n\u1ebfu c\u00f3), b\u1ecb c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ra quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu sung c\u00f4ng qu\u1ef9 do vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); <\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nc) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n2. Bi\u00ean b\u1ea3n vi ph\u1ea1m: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Quy\u1ebft \u0111\u1ecbnh t\u1ecbch thu sung c\u00f4ng qu\u1ef9 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 127. H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n<\/span><\/strong><\/p>\n

1. C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na) S\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); <\/span>
\nb) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p; s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u y\u00eau c\u1ea7u ho\u00e0n;<\/span>
\nc) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\n2. Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p mi\u1ec5n thu\u1ebf: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 128. H\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf, c\u00f2n trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0\/ho\u1eb7c ch\u01b0a n\u1ed9p thu\u1ebf nh\u01b0ng th\u1ef1c t\u1ebf \u0111\u00e3 xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u th\u00ec h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf c\u1ee7a t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec h\u1ed3 s\u01a1 x\u00e9t kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u. <\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh th\u00ec h\u1ed3 s\u01a1 x\u00e9t kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u bao g\u00f4\u0300m:<\/span>
\na) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u00ednh, trong \u0111\u00f3 n\u00eau r\u00f5:<\/span>
\na.1) S\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb kh\u00f4ng thu thu\u1ebf; t\u00ean h\u00e0ng, s\u1ed1 th\u1ee9 t\u1ef1 d\u00f2ng h\u00e0ng, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai h\u1ea3i quan (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb kh\u00f4ng thu thu\u1ebf m\u1ed9t ph\u1ea7n c\u1ee7a t\u1edd khai h\u1ea3i quan); s\u1ed1 t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u; s\u1ed1 h\u1ee3p \u0111\u1ed3ng c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec1 ngh\u1ecb kh\u00f4ng thu thu\u1ebf;<\/span>
\na.2) S\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\na.3) S\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ec1 ngh\u1ecb kh\u00f4ng thu; <\/span>
\na.4) S\u1ed1 ch\u1ee9ng t\u1eeb thanh to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span>
\nb) T\u00e0i li\u1ec7u m\u00f4 t\u1ea3 quy tr\u00ecnh s\u1ea3n xu\u1ea5t th\u1ec3 hi\u1ec7n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nc) Ho\u0301a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ch\u01b0\u0301ng t\u01b0\u0300 thanh toa\u0301n ti\u00ea\u0300n mua ha\u0300ng gi\u01b0\u0303a doanh nghi\u00ea\u0323p nh\u00e2\u0323p kh\u00e2\u0309u va\u0300 doanh nghi\u00ea\u0323p xu\u00e2\u0301t kh\u00e2\u0309u (trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p doanh nghi\u00ea\u0323p nh\u00e2\u0323p kh\u00e2\u0309u nh\u01b0ng kh\u00f4ng tr\u01b0\u0323c ti\u00ea\u0301p xu\u00e2\u0301t kh\u00e2\u0309u ma\u0300 ba\u0301n cho doanh kha\u0301c tr\u01b0\u0323c ti\u00ea\u0301p xu\u00e2\u0301t kh\u00e2\u0309u ra n\u01b0\u01a1\u0301c ngoa\u0300i): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, n\u1ed9p th\u00eam 01 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 129. Th\u1ee7 t\u1ee5c n\u1ed9p, ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf<\/span><\/strong>1. Vi\u1ec7c n\u1ed9p, ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 x\u00e9t<\/span><\/p>\n

ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n2. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf (\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u l\u00e0 0%):<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 quy\u1ebft \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\nb) Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf:<\/span>
\nb.1) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u:<\/span>
\nb.1.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u00e1c t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u00e1t sinh trong n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan h\u1ea3i quan. <\/span>
\nNg\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u m\u1ed9t l\u1ea7n c\u00f9ng v\u1edbi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c nhi\u1ec1u l\u1ea7n trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh tr\u00ean;<\/span>
\nb.1.2) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u ch\u1eadm nh\u1ea5t sau 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u cu\u1ed1i c\u00f9ng.<\/span>
\nb.2) \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u:<\/span>
\nTh\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u ch\u1eadm nh\u1ea5t sau 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u cu\u1ed1i c\u00f9ng.<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean th\u00ec b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Vi\u1ec7c thu n\u1ed9p thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf;<\/span>
\nd) X\u1eed l\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf:<\/span>
\nd.1) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f2n t\u1ed3n kho, ch\u01b0a \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t ho\u1eb7c \u0111\u00e3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m nh\u01b0ng ch\u01b0a xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec khi th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 49 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t: Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i k\u00ea khai n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3) k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n\u0111) H\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, \u0111\u00e3 n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 ch\u01b0a b\u1ecb \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n\u0111.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u:<\/span>
\n\u0111.1.1) To\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, s\u1ea3n ph\u1ea9m \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n 275 ng\u00e0y ho\u1eb7c d\u00e0i h\u01a1n 275 ng\u00e0y (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf) v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u00f4i d\u01b0 (n\u1ebfu c\u00f3) trong th\u1eddi h\u1ea1n 275 ng\u00e0y ho\u1eb7c d\u00e0i h\u01a1n 275 ng\u00e0y (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf);<\/span>
\n\u0111.1.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf c\u1ee7a s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u1edd Quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n\u0111.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t:<\/span>
\n\u0111.2.1) \u0110\u00e3 t\u00e1i xu\u1ea5t h\u1ebft ho\u1eb7c \u0111\u00e3 t\u00e1i xu\u1ea5t m\u1ed9t ph\u1ea7n v\u00e0 \u0111\u00e3 n\u1ed9p \u0111\u1ee7 thu\u1ebf \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ch\u01b0a t\u00e1i xu\u1ea5t trong th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\n\u0111.2.2) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ec9 c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 t\u00e1i xu\u1ea5t ch\u1edd Quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n\u0111.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1edd Quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u00fang th\u1eddi h\u1ea1n qui \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y cho c\u01a1 quan h\u1ea3i quan.<\/span>
\n3. Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c kh\u00f4ng thu thu\u1ebf th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf, x\u1eed l\u00fd h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3). <\/span>
\n4. H\u1ed3 s\u01a1 x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i th\u00e0nh hai lo\u1ea1i: h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf sau v\u00e0 h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau.<\/span>
\n5. H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau l\u00e0 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ed1i thi\u1ec3u 365 ng\u00e0y t\u00ednh \u0111\u1ebfn ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Trong th\u1eddi gian 365 ng\u00e0y tr\u1edf v\u1ec1 tr\u01b0\u1edbc, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh l\u00e0: <\/span>
\na.1) Kh\u00f4ng c\u00f3 trong danh s\u00e1ch \u0111\u00e3 b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng ho\u00e1 qua bi\u00ean gi\u1edbi c\u1ee7a c\u01a1 quan h\u1ea3i quan; <\/span>
\na.2) Kh\u00f4ng c\u00f3 trong danh s\u00e1ch \u0111\u00e3 b\u1ecb x\u1eed l\u00fd v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan; <\/span>
\na.3) Kh\u00f4ng qu\u00e1 hai l\u1ea7n b\u1ecb x\u1eed l\u00fd v\u1ec1 c\u00e1c h\u00e0nh vi vi ph\u1ea1m kh\u00e1c v\u1ec1 h\u1ea3i quan (bao g\u1ed3m c\u1ea3 h\u00e0nh vi khai sai d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu) v\u1edbi m\u1ee9c ph\u1ea1t ti\u1ec1n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt X\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh; <\/span>
\nb) Kh\u00f4ng c\u00f3 trong danh s\u00e1ch c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf qu\u00e1 h\u1ea1n, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan; <\/span>
\nc) Th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng (n\u00eau r\u00f5 t\u00ean ng\u00e2n h\u00e0ng, s\u1ed1 t\u00e0i kho\u1ea3n giao d\u1ecbch trong c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf).<\/span>
\nd) Kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\nd.1) H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf; <\/span>
\nd.2) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t;<\/span>
\nd.3) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, 5, 6, 7, 8, 9 \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd.4) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u;<\/span>
\nd.5) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong v\u00f2ng 24 th\u00e1ng t\u00ednh t\u1eeb ng\u00e0y n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf tr\u1edf v\u1ec1 tr\u01b0\u1edbc;<\/span>
\nd.6) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d.1 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. <\/span>
\n6. H\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf sau l\u00e0 h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y. <\/span>
\nVi\u1ec7c ki\u1ec3m tra th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 130 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u00ednh x\u00e1c th\u00ec c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf theo k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 40 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf.<\/span>
\n7. Khi gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf tr\u01b0\u1edbc ki\u1ec3m tra sau, c\u01a1 quan h\u1ea3i quan:<\/span>
\na) Ch\u01b0a ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra s\u01a1 b\u1ed9 h\u1ed3 s\u01a1, \u0111\u1ed1i chi\u1ebfu t\u00ednh th\u1ed1ng nh\u1ea5t, h\u1ee3p ph\u00e1p c\u1ee7a h\u1ed3 s\u01a1, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u1ec1 ngh\u1ecb ho\u00e0n v\u00e0 s\u1ed1 thu\u1ebf c\u1ee7a t\u1edd khai t\u01b0\u01a1ng \u1ee9ng tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan, ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan, th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 ch\u00ednh x\u00e1c th\u00ec ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf theo k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo m\u1eabu s\u1ed1 11\/Q\u0110HT\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf theo k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf (theo m\u1eabu s\u1ed1 12\/Q\u0110KTT\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) trong th\u1eddi h\u1ea1n 06 ng\u00e0y la\u0300m vi\u00ea\u0323c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf; c\u0103n c\u1ee9 v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft l\u00fd do kh\u00f4ng ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf trong th\u1eddi h\u1ea1n 06 ng\u00e0y la\u0300m vi\u00ea\u0323c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh k\u00ea khai c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a ch\u00ednh x\u00e1c ho\u1eb7c ch\u01b0a \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 ho\u00e0n thu\u1ebf th\u00ec th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft v\u1ec1 vi\u1ec7c chuy\u1ec3n h\u1ed3 s\u01a1 sang ki\u1ec3m tra tr\u01b0\u1edbc; ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf sau trong th\u1eddi h\u1ea1n 06 ng\u00e0y la\u0300m vi\u00ea\u0323c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf;<\/span>
\nb.4) Sau khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0 n\u00e0y. Khi ki\u1ec3m tra sau ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, n\u1ebfu x\u00e1c \u0111\u1ecbnh kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf th\u00ec c\u01a1 quan h\u1ea3i quan thu h\u1ed3i l\u1ea1i quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp nh\u01b0ng kh\u00f4ng t\u00e1i xu\u1ea5t ho\u1eb7c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n8. Th\u1eddi h\u1ea1n ki\u1ec3m tra sau ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd r\u1ee7i ro theo quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c 1 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y trong th\u1eddi h\u1ea1n 10 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf. <\/span>
\nVi\u1ec7c ki\u1ec3m tra sau ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 130 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n9. Khi x\u1eed l\u00fd ho\u00e0n thu\u1ebf, ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, 5, 6, 7, 8 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan, h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, \u0111\u1ed1i chi\u1ebfu v\u1edbi th\u00f4ng tin tr\u00ean H\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 thu\u1ebf v\u00e0 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n10. Qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean, n\u1ebfu vi\u1ec7c ch\u1eadm ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf do l\u1ed7i c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec ngo\u00e0i s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i ho\u00e0n, c\u01a1 quan h\u1ea3i quan c\u00f2n ph\u1ea3i tr\u1ea3 ti\u1ec1n l\u00e3i t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ebfn ng\u00e0y c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf.<\/span>
\n11. H\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, n\u1ebfu khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u01b0u (tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y) v\u00e0 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u1edbi c\u01a1 quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u01b0\u1ee3c sao v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1edd khai sao y b\u1ea3n ch\u00ednh t\u1eeb b\u1ea3n ch\u00ednh t\u1edd khai c\u01a1 quan h\u1ea3i quan l\u01b0u \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf. Th\u1ee7 t\u1ee5c sao t\u1edd khai th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u t\u1ea1i c\u00f9ng m\u1ed9t Chi c\u1ee5c H\u1ea3i quan (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf t\u1ea1i kho\u1ea3n 5, kho\u1ea3n 7, kho\u1ea3n 8 \u0110i\u1ec1u 114 Th\u00f4ng t\u01b0 n\u00e0y th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y):<\/span>
\na.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n khai b\u00e1o b\u1ecb m\u1ea5t t\u1edd khai, \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c sao y v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1edd khai sao y b\u1ea3n ch\u00ednh t\u1edd khai b\u1ea3n l\u01b0u c\u1ee7a c\u01a1 quan h\u1ea3i quan k\u00e8m ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c m\u1ea5t t\u1edd khai \u0111\u1ec3 ho\u00e0n thu\u1ebf;<\/span>
\na.2) C\u0103n c\u1ee9 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na.2.1) Trong v\u00f2ng 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u01a1 quan h\u1ea3i quan:<\/span>
\na.2.1.1) Ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 c\u00e1c v\u0103n b\u1ea3n ch\u1ee9ng minh vi\u1ec7c m\u1ea5t t\u1edd khai;<\/span>
\na.2.1.2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh vi\u1ec7c khai b\u00e1o l\u00e0 ph\u00f9 h\u1ee3p th\u00ec sao y b\u1ea3n ch\u00ednh 01 b\u1ea3n t\u1eeb b\u1ea3n ch\u00ednh t\u1edd khai c\u01a1 quan h\u1ea3i quan l\u01b0u. M\u1ed7i t\u1edd khai ch\u1ec9 \u0111\u01b0\u1ee3c sao y b\u1ea3n ch\u00ednh 01 l\u1ea7n v\u00e0 01 b\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ghi ch\u00fa l\u00ean t\u1edd khai b\u1ea3n l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan (b\u1ea3n ch\u00ednh) \u0111\u1ec3 tr\u00e1nh sao y b\u1ea3n ch\u00ednh nhi\u1ec1u l\u1ea7n. N\u1ed9i dung ghi tr\u00ean t\u1edd khai \u201ct\u1edd khai \u0111\u00e3 \u0111\u01b0\u1ee3c sao y b\u1ea3n ch\u00ednh 01 b\u1ea3n ng\u00e0y\u2026th\u00e1ng\u2026n\u0103m\u201d;<\/span>
\na.2.1.3) C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o g\u1eedi C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u00ean to\u00e0n qu\u1ed1c v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o m\u1ea5t t\u1edd khai (b\u1ea3n l\u01b0u ng\u01b0\u1eddi khai h\u1ea3i quan) v\u00e0 xin sao t\u1edd khai h\u1ea3i quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf; t\u1edd khai g\u1ed1c b\u1ea3n l\u01b0u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ec3 ho\u00e0n thu\u1ebf kh\u00f4ng thu thu\u1ebf) nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u tr\u00ean to\u00e0n qu\u1ed1c v\u00e0 d\u1eebng ngay vi\u1ec7c th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho c\u00e1c t\u1edd khai g\u1ed1c (b\u1ea3n l\u01b0u ng\u01b0\u1eddi khai h\u1ea3i quan) t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o b\u1ecb m\u1ea5t;<\/span>
\na.2.2) C\u0103n c\u1ee9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf; t\u1edd khai h\u1ea3i quan sao y t\u1eeb b\u1ea3n ch\u00ednh c\u1ee7a t\u1edd khai h\u1ea3i quan do c\u01a1 quan h\u1ea3i quan l\u01b0u, c\u01a1 quan h\u1ea3i quan n\u01a1i ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a c\u01a1 quan h\u1ea3i quan, c\u00e1c ngu\u1ed3n th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3), ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ebfu qua k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a thu\u1ed9c t\u1edd khai t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb sao y b\u1ea3n ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf;<\/span>
\na.2.3) X\u1eed l\u00fd vi ph\u1ea1m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi gian l\u1eadn ho\u1eb7c c\u00f3 vi ph\u1ea1m.<\/span>
\nb) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1c: <\/span>
\nb.1) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n khai b\u00e1o b\u1ecb m\u1ea5t t\u1edd khai, \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c sao y v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1edd khai sao y b\u1ea3n ch\u00ednh t\u1edd khai b\u1ea3n l\u01b0u c\u1ee7a c\u01a1 quan h\u1ea3i quan k\u00e8m ch\u1ee9ng t\u1eeb ch\u1ee9ng minh vi\u1ec7c m\u1ea5t t\u1edd khai \u0111\u1ec3 ho\u00e0n thu\u1ebf;<\/span>
\nb.2) C\u0103n c\u1ee9 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\nb.2.1) Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c cho t\u1edd khai t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o b\u1ecb m\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u00e1c C\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ch\u01b0a gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho t\u1edd khai t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o b\u1ecb m\u1ea5t v\u00e0 \u0111\u1ec1 ngh\u1ecb kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho c\u00e1c t\u1edd khai b\u1ea3n g\u1ed1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o b\u1ecb m\u1ea5t.<\/span>
\nC\u00e1c C\u1ee5c H\u1ea3i quan, trong th\u1eddi gian 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 c\u00e1c ngu\u1ed3n th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3), n\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho t\u1edd khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u00e1o b\u1ecb m\u1ea5t th\u00ec c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn\/tr\u1ea3 l\u1eddi c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c cho t\u1edd khai t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o b\u1ecb m\u1ea5t v\u1ec1 vi\u1ec7c t\u1edd khai \u0111\u00f3 ch\u01b0a ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dung x\u00e1c nh\u1eadn c\u1ee7a m\u00ecnh, \u0111\u1ed3ng th\u1eddi kh\u00f4ng x\u1eed l\u00fd ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho c\u00e1c t\u1edd khai ng\u01b0\u1eddi n\u1ed9p thu\u1ebf khai b\u00e1o b\u1ecb m\u1ea5t;<\/span>
\nb.2.2) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c C\u1ee5c H\u1ea3i quan n\u00eau r\u00f5 ch\u01b0a ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho t\u1edd khai b\u1ecb m\u1ea5t, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n :<\/span>
\nb.2.2.1) Ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 c\u00e1c v\u0103n b\u1ea3n ch\u1ee9ng minh vi\u1ec7c m\u1ea5t t\u1edd khai;<\/span>
\nb.2.2.2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh vi\u1ec7c khai b\u00e1o l\u00e0 ph\u00f9 h\u1ee3p th\u00ec sao y b\u1ea3n ch\u00ednh 01 b\u1ea3n t\u1eeb b\u1ea3n ch\u00ednh t\u1edd khai c\u01a1 quan h\u1ea3i quan l\u01b0u. M\u1ed7i t\u1edd khai ch\u1ec9 \u0111\u01b0\u1ee3c sao y b\u1ea3n ch\u00ednh 01 l\u1ea7n v\u00e0 01 b\u1ea3n, \u0111\u1ed3ng th\u1eddi ph\u1ea3i ghi ch\u00fa l\u00ean t\u1edd khai b\u1ea3n l\u01b0u t\u1ea1i c\u01a1 quan h\u1ea3i quan (b\u1ea3n ch\u00ednh) \u0111\u1ec3 tr\u00e1nh sao y b\u1ea3n ch\u00ednh nhi\u1ec1u l\u1ea7n. N\u1ed9i dung ghi tr\u00ean t\u1edd khai \u201ct\u1edd khai \u0111\u00e3 \u0111\u01b0\u1ee3c sao y b\u1ea3n ch\u00ednh 01 b\u1ea3n ng\u00e0y\u2026th\u00e1ng\u2026n\u0103m\u201d;<\/span>
\nb.2.2.3) C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o g\u1eedi C\u1ee5c h\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u00ean to\u00e0n qu\u1ed1c v\u1ec1 vi\u1ec7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai b\u00e1o m\u1ea5t t\u1edd khai (b\u1ea3n l\u01b0u ng\u01b0\u1eddi khai h\u1ea3i quan) v\u00e0 xin sao t\u1edd khai h\u1ea3i quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u tr\u00ean to\u00e0n qu\u1ed1c. <\/span>
\nb.2.3) C\u0103n c\u1ee9 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1edd khai sao y trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, c\u01a1 quan h\u1ea3i quan n\u01a1i ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, t\u1edd khai sao y b\u1ea3n ch\u00ednh c\u01a1 quan h\u1ea3i quan l\u01b0u, th\u1ef1c hi\u1ec7n \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c ngu\u1ed3n th\u00f4ng tin kh\u00e1c (n\u1ebfu c\u00f3); ki\u1ec3m tra tr\u01b0\u1edbc, ho\u00e0n thu\u1ebf sau theo h\u01b0\u1edbng d\u1eabn \u0110i\u1ec1u n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ebfu qua k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u00f3 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng ho\u00e1 thu\u1ed9c t\u1edd khai t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb sao y b\u1ea3n ch\u00ednh ch\u01b0a \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf;<\/span>
\nb.2.4) X\u1eed l\u00fd vi ph\u1ea1m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi gian l\u1eadn ho\u1eb7c c\u00f3 vi ph\u1ea1m.<\/span>
\n12. C\u01a1 quan h\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh kh\u00f4ng thu thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i nh\u1eadp l\u00e0 h\u00e0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y, kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ho\u1eb7c xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan l\u00e0 h\u00e0ng \u0111\u00e3 nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp, t\u00e1i xu\u1ea5t ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 121 ho\u1eb7c \u0110i\u1ec1u 122 Th\u00f4ng t\u01b0 n\u00e0y (tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ho\u1eb7c xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan, c\u01a1 quan h\u1ea3i quan kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb, th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 c\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 h\u00e0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng \u0111\u00e3 nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y. <\/span>
\nC\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft kh\u00f4ng thu thu\u1ebf trong th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan.<\/span>
\n13. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n\u0110i\u1ec1u 130. Ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/strong>
\n 1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, 3, 4, 5, 6 \u0110i\u1ec1u 59 v\u00e0 kho\u1ea3n 5 \u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/span>
\n a) Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3, 4, 5, 6 \u0110i\u1ec1u 59 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) N\u1ed9i dung ki\u1ec3m tra:<\/span>
\nb.1) Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan; h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf; ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n; ch\u1ee9ng t\u1eeb theo d\u00f5i xu\u1ea5t kho, nh\u1eadp kho c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf; ch\u1ee9ng t\u1eeb kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b.1 kho\u1ea3n n\u00e0y, c\u01a1 quan h\u1ea3i quan ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n:<\/span>
\nb.2.1) Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n trong kho;<\/span>
\nb.2.2) Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a ch\u01b0a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 131. C\u1eadp nh\u1eadt th\u00f4ng tin ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf<\/strong> <\/span><\/p>\n

1. Tr\u00ean c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea3i thanh kho\u1ea3n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin ho\u00e0n thu\u1ebf tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan gi\u1ea5y trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, ngo\u00e0i vi\u1ec7c c\u1eadp nh\u1eadt th\u00f4ng tin ho\u00e0n thu\u1ebf v\u00e0o h\u1ec7 th\u1ed1ng, tr\u00ean c\u01a1 s\u1edf quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ph\u1ea3i thanh kho\u1ea3n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n v\u00e0 \u0111\u00f3ng d\u1ea5u tr\u00ean t\u1edd khai h\u1ea3i quan do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p: \u201cHo\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf)\u2026 \u0111\u1ed3ng, theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 \u2026 ng\u00e0y \u2026 th\u00e1ng \u2026 n\u0103m \u2026 c\u1ee7a \u2026\u201d (M\u1eabu d\u1ea5u th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 18\/MDHT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), tr\u1ea3 l\u1ea1i t\u1edd khai h\u1ea3i quan g\u1ed1c cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nT\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00e2y d\u1ef1ng H\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ea3n l\u00fd th\u00f4ng tin ho\u00e0n, kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan gi\u1ea5y trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n \u0111\u1ec3 ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\na) L\u1eadp b\u1ea3ng k\u00ea theo d\u00f5i m\u1ed7i l\u1ea7n ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf), ghi r\u00f5 tr\u00ean t\u1edd khai h\u1ea3i quan v\u1ec1 vi\u1ec7c \u0111\u00e3 l\u1eadp b\u1ea3ng k\u00ea theo d\u00f5i; <\/span>
\nb) C\u01a1 quan h\u1ea3i quan khi th\u1ef1c hi\u1ec7n ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) ghi r\u00f5 tr\u00ean b\u1ea3ng k\u00ea s\u1ed1 ti\u1ec1n c\u1ee7a t\u1eebng l\u1ea7n \u0111\u00e3 ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) v\u00e0 \u0111\u00f3ng d\u1ea5u ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) c\u1ee7a \u0111\u01a1n v\u1ecb l\u00ean b\u1ea3ng k\u00ea; <\/span>
\nc) \u0110\u00f3ng d\u1ea5u ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) tr\u00ean t\u1edd khai h\u1ea3i quan l\u01b0u t\u1ea1i doanh nghi\u1ec7p t\u1ea1i l\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) cu\u1ed1i c\u00f9ng;<\/span>
\nd) Sao 01 b\u1ea3n t\u1edd khai \u0111\u00e3 ho\u00e0n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf \u0111\u1ec3 l\u01b0u v\u00e0o h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) v\u00e0 tr\u1ea3 l\u1ea1i t\u1edd khai h\u1ea3i quan cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 tr\u01b0\u1eddng h\u1ee3p ho\u00e0n thu\u1ebf ho\u1eb7c kh\u00f4ng thu thu\u1ebf m\u1ed9t l\u1ea7n;<\/span>
\n\u0111) T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf (kh\u00f4ng thu thu\u1ebf) t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. <\/span><\/p>\n

\u0110i\u1ec1u 132. X\u1eed l\u00fd s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba sau khi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n ti\u1ec1n ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 t\u00e0i kho\u1ea3n t\u1ea1m thu), c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ph\u1ea3i \u0111\u1ed1i chi\u1ebfu tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eadp trung v\u00e0 x\u1eed l\u00fd theo tr\u00ecnh t\u1ef1 nh\u01b0 sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p t\u1edd khai h\u1ea3i quan gi\u1ea5y trong h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, khi b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p l\u1ea7n sau c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan \u0111\u00f3ng d\u1ea5u tr\u00ean t\u1edd khai h\u1ea3i quan (b\u1ea3n g\u1ed1c ng\u01b0\u1eddi khai h\u1ea3i quan l\u01b0u v\u00e0 b\u1ea3n g\u1ed1c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea3i quan) \u0111\u01b0\u1ee3c tr\u1eeb thu\u1ebf v\u1edbi n\u1ed9i dung “S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c tr\u1eeb… \u0111\u1ed3ng, theo Quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m… c\u1ee7a… v\u00e0 Quy\u1ebft \u0111\u1ecbnh kh\u1ea5u tr\u1eeb s\u1ed1… ng\u00e0y… th\u00e1ng… n\u0103m… c\u1ee7a…”; \u0111\u1ed3ng th\u1eddi \u0111\u00f3ng d\u1ea5u ghi r\u00f5 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 tr\u1eeb v\u00e0 s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb l\u00ean b\u1ea3n ch\u00ednh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ec3 theo d\u00f5i (M\u1eabu d\u1ea5u th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 18\/MDHT\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y);<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng c\u00f9ng lo\u1ea1i h\u00ecnh nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba \u0111\u01b0\u1ee3c ho\u00e0n v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p ho\u1eb7c ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng kh\u00f4ng c\u00f9ng lo\u1ea1i h\u00ecnh nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch, c\u01a1 quan h\u1ea3i quan vi\u1ebft gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ec3 n\u1ed9p thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3;<\/span>
\n\u0111) Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb nh\u01b0 n\u00eau tr\u00ean m\u00e0 c\u00f2n th\u1eeba, c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c ho\u00e0n, n\u1ed9p th\u1eeba l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\ne) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec1 ngh\u1ecb kh\u00f4ng ho\u00e0n tr\u1ea3 l\u1ea1i ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ho\u1eb7c ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n th\u1eeba sau khi \u0111\u00e3 th\u1ef1c hi\u1ec7n thanh to\u00e1n h\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 theo th\u1ee9 t\u1ef1 thanh to\u00e1n ti\u1ec1n thu\u1ebf m\u00e0 \u0111\u1ec1 ngh\u1ecb cho b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u00e1t sinh c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u1ea7n sau, c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n, ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d kho\u1ea3n n\u00e0y;<\/span>
\ng) Khi ho\u00e0n thu\u1ebf, b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p l\u1ea7n sau c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u1eadp nh\u1eadt quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba, ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf \u0111\u1ec3 theo d\u00f5i tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eadp trung.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p ngu\u1ed3n ti\u1ec1n ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba t\u1eeb ng\u00e2n s\u00e1ch:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a l\u1ea7n ti\u1ebfp theo, c\u01a1 quan h\u1ea3i quan g\u1eedi gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf k\u00e8m theo quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i ho\u00e0n tr\u1ea3 thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan \u0111\u00e3 b\u00f9 tr\u1eeb m\u1ed9t ph\u1ea7n ti\u1ec1n thu\u1ebf c\u00f3 c\u00f9ng s\u1eafc thu\u1ebf ho\u1eb7c gi\u1eefa c\u00e1c s\u1eafc thu\u1ebf v\u1edbi nhau t\u1ea1i c\u00f9ng \u0111\u1ecba b\u00e0n thu ng\u00e2n s\u00e1ch th\u00ec trong gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ghi r\u00f5 s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i c\u1ee7a quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ho\u00e0n. C\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf do c\u01a1 quan h\u1ea3i quan ban h\u00e0nh, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng kh\u00e1c, n\u1ebfu c\u00f3 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 v\u1edbi kho\u1ea3n ph\u1ea3i n\u1ed9p th\u00ec ph\u1ea3i l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 C1-05\/NS k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n \u00e1p d\u1ee5ng cho H\u1ec7 th\u1ed1ng th\u00f4ng tin qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch v\u00e0 nghi\u1ec7p v\u1ee5 Kho b\u1ea1c (TABMIS), trong \u0111\u00f3 ghi r\u00f5 n\u1ed9i dung ph\u1ea7n \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb cho kho\u1ea3n ph\u1ea3i n\u1ed9p, g\u1eedi c\u01a1 quan h\u1ea3i quan n\u01a1i ho\u00e0n tr\u1ea3 \u0111\u1ec3 xem x\u00e9t gi\u1ea3i quy\u1ebft. Sau khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb c\u00f3 c\u00f9ng s\u1eafc thu\u1ebf ho\u1eb7c gi\u1eefa c\u00e1c s\u1eafc thu\u1ebf v\u1edbi nhau t\u1ea1i c\u00f9ng \u0111\u1ecba b\u00e0n thu ng\u00e2n s\u00e1ch th\u00ec g\u1eedi gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf k\u00e8m theo quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 l\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ho\u00e0n tr\u1ea3 thu\u1ebf \u0111\u1ec3 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh.<\/span>
\n3. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf v\u1eabn c\u00f2n ngh\u0129a v\u1ee5 n\u1ed9p c\u00e1c kho\u1ea3n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t kh\u00e1c, nh\u01b0ng kh\u00f4ng \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb s\u1ed1 c\u00f2n ph\u1ea3i n\u1ed9p th\u00ec c\u01a1 quan h\u1ea3i quan t\u1ea1m d\u1eebng vi\u1ec7c ho\u00e0n tr\u1ea3 v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p v\u1edbi ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ho\u1eb7c ph\u1ea3i c\u00f3 \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cho s\u1ed1 thu\u1ebf c\u00f2n ph\u1ea3i n\u1ed9p. H\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan, n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (ho\u1eb7c ch\u01b0a l\u1eadp gi\u1ea5y \u0111\u1ec1 ngh\u1ecb ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ghi r\u00f5 n\u1ed9i dung \u0111\u1ec1 ngh\u1ecb b\u00f9 tr\u1eeb kho\u1ea3n ph\u1ea3i n\u1ed9p g\u1eedi c\u01a1 quan h\u1ea3i quan), th\u00ec c\u01a1 quan h\u1ea3i quan l\u1eadp L\u1ec7nh ho\u00e0n tr\u1ea3 ki\u00eam b\u00f9 tr\u1eeb thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (m\u1eabu s\u1ed1 C1-05\/NS k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 08\/2013\/TT-BTC ng\u00e0y 10\/01\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i tr\u1ef1c ti\u1ebfp ho\u00e0n tr\u1ea3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u00f9 tr\u1eeb; \u0111\u1ed3ng th\u1eddi, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft. <\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p nh\u1ea7m, n\u1ed9p th\u1eeba:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p n\u1ed9p th\u1eeba trong n\u0103m ng\u00e2n s\u00e1ch, tr\u01b0\u1edbc khi k\u1ebft th\u00fac th\u1eddi h\u1ea1n ch\u1ec9nh l\u00fd quy\u1ebft to\u00e1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u01b0a k\u00ea khai, kh\u1ea5u tr\u1eeb v\u1edbi c\u01a1 quan thu\u1ebf (trong tr\u01b0\u1eddng h\u1ee3p n\u1ed9p nh\u1ea7m, n\u1ed9p th\u1eeba thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng), n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 \u0111\u1ec1 ngh\u1ecb n\u1ed9p cho s\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3 th\u00ec th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh theo m\u1eabu C1-07\/NS ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 759\/Q\u0110-BTC ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p nh\u1ea7m, n\u1ed9p th\u1eeba:<\/span>
\nb.1) C\u01a1 quan h\u1ea3i quan ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo m\u1eabu s\u1ed1 11\/Q\u0110HT\/TXNK ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, l\u1eadp l\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u00e1c li\u00ean g\u1eedi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng li\u00ean quan nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 128\/2008\/TT-BTC v\u00e0 01 b\u1ea3n g\u1eedi cho c\u01a1 quan thu\u1ebf sau khi c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n thu\u1ebf c\u1ee7a KBNN trong tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p nh\u1ea7m, n\u1ed9p th\u1eeba) (theo m\u1eabu C1-04\/NS ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 759\/Q\u0110-BTC ng\u00e0y 16\/4\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)) g\u1eedi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i \u0111\u00e3 h\u1ea1ch to\u00e1n thu Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 v\u00e0 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n thu\u1ebf tr\u00ean L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\nb.2) C\u01a1 quan h\u1ea3i quan n\u01a1i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u1ed9p nh\u1ea7m, n\u1ed9p th\u1eeba kh\u00e2u nh\u1eadp kh\u1ea9u g\u1eedi 01 b\u1ea3n Quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi 01 L\u1ec7nh ho\u00e0n tr\u1ea3 kho\u1ea3n thu ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u00f3 x\u00e1c nh\u1eadn \u0111\u00e3 ho\u00e0n tr\u1ea3 kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u n\u1ed9p nh\u1ea7m n\u1ed9p th\u1eeba cho C\u1ee5c Thu\u1ebf qu\u1ea3n l\u00fd ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 c\u01a1 quan thu\u1ebf l\u00e0m c\u01a1 s\u1edf \u0111\u1ed1i chi\u1ebfu v\u00e0 thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 ho\u00e0n thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c ho\u00e0n thu\u1ebf t\u1ea1i c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\nb.3) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ho\u00e0n nh\u01b0ng \u0111\u00e3 k\u00ea khai, kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ho\u00e0n thu\u1ebf. <\/span>
\n5. Vi\u1ec7c h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p b\u00f9 tr\u1eeb ti\u1ec1n thu\u1ebf, c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba ph\u1ea3i \u0111\u1ed1i chi\u1ebfu tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eadp trung v\u00e0 x\u1eed l\u00fd theo tr\u00ecnh t\u1ef1 nh\u01b0 sau:<\/span>
\na.1) N\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u00ec th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh;<\/span>
\na.2) Khi b\u00f9 tr\u1eeb v\u00e0o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p l\u1ea7n sau c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan h\u1ea3i quan c\u1eadp nh\u1eadt tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n t\u1eadp trung theo chi ti\u1ebft t\u1edd khai. <\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i ho\u00e0n tr\u1ea3 thu\u1ebf \u0111\u1ed3ng th\u1eddi l\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i thu thu\u1ebf th\u00ec vi\u1ec7c h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Vi\u1ec7c h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch th\u1ef1c hi\u1ec7n theo l\u1ec7nh thu c\u1ee7a c\u01a1 quan h\u1ea3i quan, thanh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n th\u1eeba (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i ho\u00e0n tr\u1ea3 thu\u1ebf kh\u00e1c v\u1edbi Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i thu thu\u1ebf th\u00ec Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i ho\u00e0n tr\u1ea3 h\u1ea1ch to\u00e1n ho\u00e0n tr\u1ea3 thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y chuy\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 c\u00f9ng v\u1edbi l\u1ec7nh thu ng\u00e2n s\u00e1ch c\u1ee7a c\u01a1 quan h\u1ea3i quan cho Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc n\u01a1i thu thu\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n thu ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo \u0111\u00fang n\u1ed9i dung ghi tr\u00ean l\u1ec7nh thu, thanh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u00f2n th\u1eeba (n\u1ebfu c\u00f3) cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\nKho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc sau khi th\u1ef1c hi\u1ec7n ho\u00e0n tr\u1ea3 thu\u1ebf g\u1eedi m\u1ed9t (01) b\u1ea3n ch\u1ee9ng t\u1eeb ho\u00e0n tr\u1ea3 thu\u1ebf cho c\u01a1 quan h\u1ea3i quan n\u01a1i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf\/ho\u00e0n ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd.<\/span><\/p>\n

 <\/p>\n

M\u1ee5c 5<\/span><\/strong><\/span>
\n Ti\u1ec1n ch\u1eadm n\u1ed9p, n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf, gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf; x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ph\u1ea1t<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 133. Ti\u1ec1n ch\u1eadm n\u1ed9p<\/strong> <\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span>
\na) N\u1ed9p ti\u1ec1n thu\u1ebf ch\u1eadm so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o, trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 v\u0103n b\u1ea3n x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span>
\nb) N\u1ed9p thi\u1ebfu ti\u1ec1n thu\u1ebf do khai sai s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n;<\/span>
\nc) \u0110\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 134 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nd) Tr\u01b0\u1eddng h\u1ee3p khai b\u00e1o l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, m\u1ee9c thu\u1ebf theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u01b0ng sau ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf.<\/span>
\n2. C\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf ch\u1eadm chuy\u1ec3n ti\u1ec1n thu\u1ebf \u0111\u00e3 thu v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n chuy\u1ec3n ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\n3. T\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0o Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. <\/span>
\n4. C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c t\u00ednh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p:<\/span>
\na) M\u1ee9c t\u00ednh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 0,05% m\u1ed7i ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi s\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p;<\/span>
\nb) S\u1ed1 ng\u00e0y ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y ti\u1ebfp sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o ho\u1eb7c trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 v\u0103n b\u1ea3n x\u1eed l\u00fd v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc;<\/span>
\nc) S\u1ed1 ti\u1ec1n thu\u1ebf thi\u1ebfu ph\u00e1t hi\u1ec7n qua thanh tra, ki\u1ec3m tra ho\u1eb7c do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 th\u00ec ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo m\u1ee9c 0,05%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/span>
\n5. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y th\u00ec t\u1ef1 khai, t\u1ef1 n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh kh\u00f4ng t\u1ef1 x\u00e1c \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u00fang s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p, c\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh bi\u1ebft.<\/span>
\n6. Tr\u01b0\u1eddng h\u1ee3p sau 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh ch\u01b0a n\u1ed9p ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan, t\u1ed5 ch\u1ee9c thu ti\u1ec1n thu\u1ebf, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh bi\u1ebft s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (theo m\u1eabu s\u1ed1 19\/TB-TTN-TCN1\/TXNK v\u00e0 m\u1eabu s\u1ed1 20\/TB-TTN-TCN2\/TXNK Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span>
\n7. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u00e1i xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u; kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 trong th\u1eddi gian gia h\u1ea1n n\u1ed9p thu\u1ebf.<\/span>
\n8. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 5 Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 kho\u1ea3n 7 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n. S\u1ed1 ti\u1ec1n thu\u1ebf kh\u00f4ng t\u00ednh ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ti\u1ec1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n ph\u00e1t sinh trong th\u1eddi gian ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ch\u01b0a thanh to\u00e1n. <\/span><\/p>\n

\u0110i\u1ec1u 134. N\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec \u0111\u01b0\u1ee3c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u c\u1ee7a th\u1eddi h\u1ea1n c\u01b0\u1ee1ng ch\u1ebf thu\u1ebf. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u0103ng k\u00fd v\u00e0 cam k\u1ebft n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo m\u1ee9c sau:<\/span>
\na) Ti\u1ec1n thu\u1ebf n\u1ee3 t\u1eeb tr\u00ean 500 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn m\u1ed9t t\u1ef7 \u0111\u1ed3ng, th\u1eddi gian n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 th\u00e1ng;<\/span>
\nb) Ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng \u0111\u1ebfn 2 t\u1ef7 \u0111\u1ed3ng, th\u1eddi gian n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 6 th\u00e1ng;<\/span>
\nc) Ti\u1ec1n thu\u1ebf n\u1ee3 tr\u00ean 2 t\u1ef7 \u0111\u1ed3ng, th\u1eddi gian n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 12 th\u00e1ng; Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng n\u1ed9p \u0111\u00fang s\u1ed1 ti\u1ec1n thu\u1ebf v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p (theo th\u00e1ng) \u0111\u00e3 cam k\u1ebft th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3, t\u1ed5 ch\u1ee9c b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ti\u1ec1n thu\u1ebf n\u1ee3, ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP. <\/span>
\n2. H\u1ed3 s\u01a1:<\/span>
\na) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eedi c\u01a1 quan qu\u1ea3n H\u1ea3i quan n\u01a1i c\u00f3 th\u1ea9m quy\u1ec1n, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u1ee7 thu\u1ebf m\u1ed9t l\u1ea7n, k\u00e8m theo b\u1ea3ng \u0111\u0103ng k\u00fd n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) T\u1edd khai h\u1ea3i quan c\u1ee7a s\u1ed1 ti\u1ec1n thu\u1ebf c\u00f2n n\u1ee3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3; th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 (n\u1ebfu c\u00f3): n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai th\u00ec ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb n\u00e0y;<\/span>
\nc) Th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf n\u1ee3 n\u1ed9p d\u1ea7n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 n\u00e0y: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n3. Th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ph\u00e1t sinh t\u1ea1i m\u1ed9t Chi c\u1ee5c th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u Chi c\u1ee5c nh\u01b0ng c\u00f9ng m\u1ed9t C\u1ee5c H\u1ea3i quan th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u C\u1ee5c H\u1ea3i quan th\u00ec T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan gi\u1ea3i quy\u1ebft \u0111\u1ec1 ngh\u1ecb n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n4. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan h\u1ea3i quan ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn ho\u1eb7c kh\u00f4ng ch\u1ea5p thu\u1eadn vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1. <\/span>
\nTrong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o b\u1ed5 sung h\u1ed3 s\u01a1 c\u1ee7a c\u01a1 quan h\u1ea3i quan; n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1 theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c xem x\u00e9t vi\u1ec7c n\u1ed9p d\u1ea7n ti\u1ec1n thu\u1ebf n\u1ee3 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y. <\/span><\/p>\n

\u0110i\u1ec1u 135. Gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/strong> <\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c xem x\u00e9t gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP.<\/span>
\n2. H\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, g\u1ed3m:<\/span>
\na) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do, s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, th\u1eddi h\u1ea1n xin gia h\u1ea1n; tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n thu\u1ed9c nhi\u1ec1u t\u1edd khai h\u1ea3i quan kh\u00e1c nhau th\u00ec ph\u1ea3i li\u1ec7t k\u00ea c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n, cam k\u1ebft k\u00ea khai ch\u00ednh x\u00e1c v\u00e0 cung c\u1ea5p \u0111\u00fang h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n; k\u1ebf ho\u1ea1ch v\u00e0 cam k\u1ebft n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) T\u1edd khai h\u1ea3i quan c\u1ee7a s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c gia h\u1ea1n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai); h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng ho\u00e1: n\u1ed9p 01 b\u1ea3n ch\u1ee5p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c th\u1ea9m quy\u1ec1n gia h\u1ea1n c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng H\u1ea3i quan); h\u1ed3 s\u01a1 khai thu\u1ebf c\u1ee7a s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n: n\u1ed9p 01 b\u1ea3n ch\u1ee5p (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n gia h\u1ea1n c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng H\u1ea3i quan); B\u00e1o c\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ph\u1ea3i n\u1ed9p ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh c\u00e1c nguy\u00ean nh\u00e2n: 01 b\u1ea3n ch\u00ednh; <\/span>
\nc) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP th\u00ec c\u00f3 th\u00eam: <\/span>
\nc.1) Bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; <\/span>
\nc.2) Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1ee5 ch\u00e1y c\u1ee7a c\u01a1 quan c\u1ea3nh s\u00e1t ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i x\u1ea3y ra v\u1ee5 ch\u00e1y; v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a UBND c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n n\u01a1i ph\u00e1t sinh thi\u00ean tai, tai n\u1ea1n b\u1ea5t ng\u1edd: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nCh\u1ee9ng t\u1eeb tr\u00ean \u0111\u01b0\u1ee3c l\u1eadp ngay sau khi x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd.<\/span>
\nd) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP th\u00ec c\u00f3 th\u00eam:<\/span>
\nd.1) Quy\u1ebft \u0111\u1ecbnh thu h\u1ed3i \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t c\u0169 c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kh\u00f4ng ph\u1ea3i di d\u1eddi \u0111\u1ecba \u0111i\u1ec3m s\u1ea3n xu\u1ea5t kinh doanh theo m\u1ee5c \u0111\u00edch y\u00eau c\u1ea7u c\u1ee7a doanh nghi\u1ec7p: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\nd.2) V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a U\u1ef7 ban nh\u00e2n d\u00e2n c\u1ea5p x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i ng\u1eebng s\u1ea3n xu\u1ea5t kinh doanh do di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m: n\u1ed9p 01 b\u1ea3n ch\u00ednh; <\/span>
\nd.3) T\u00e0i li\u1ec7u ch\u1ee9ng minh m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i tr\u1ef1c ti\u1ebfp do ph\u1ea3i di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh, gi\u00e1 tr\u1ecb thi\u1ec7t h\u1ea1i: \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp, g\u1ed3m: gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a nh\u00e0, x\u01b0\u1edfng, kho, trang thi\u1ebft b\u1ecb b\u1ecb ph\u00e1 d\u1ee1 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c v\u1ed1n (nguy\u00ean gi\u00e1 sau khi tr\u1eeb chi ph\u00ed \u0111\u00e3 kh\u1ea5u hao), chi ph\u00ed th\u00e1o d\u1ee1 trang thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng \u1edf c\u01a1 s\u1edf c\u0169, chi ph\u00ed v\u1eadn chuy\u1ec3n l\u1eafp \u0111\u1eb7t \u1edf c\u01a1 s\u1edf m\u1edbi (sau khi tr\u1eeb \u0111i chi ph\u00ed thu h\u1ed3i), chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do ng\u1eebng l\u00e0m vi\u1ec7c (n\u1ebfu c\u00f3), tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, li\u00ean quan \u0111\u1ebfn chuy\u00ean ng\u00e0nh kinh t\u1ebf k\u1ef9 thu\u1eadt kh\u00e1c ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n xin \u00fd ki\u1ebfn c\u01a1 quan chuy\u00ean m\u00f4n: 01 b\u1ea3n ch\u00ednh;<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP: Trong v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf d\u00e0i h\u01a1n 275 ng\u00e0y, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i gi\u1ea3i tr\u00ecnh r\u00f5 vi\u1ec7c d\u1ef1 tr\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00f4 t\u1ea3 quy tr\u00ecnh, th\u1eddi gian s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf c\u1ee7a vi\u1ec7c d\u1ef1 tr\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0: 01 b\u1ea3n ch\u00ednh; Gi\u1ea5y t\u1edd ch\u1ee9ng minh kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i h\u1ee7y h\u1ee3p \u0111\u1ed3ng v\u00e0 vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi h\u1ea1n giao h\u00e0ng tr\u00ean h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m 275 ng\u00e0y c\u00f3 nguy\u00ean nh\u00e2n do th\u1eddi h\u1ea1n giao h\u00e0ng tr\u00ean h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ph\u1ea3i k\u00e9o d\u00e0i h\u01a1n: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\ne) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ph\u1ea3i c\u00f3 th\u00eam: ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn nguy\u00ean nh\u00e2n kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p thu\u1ebf \u0111\u00fang h\u1ea1n do g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan \u0111\u1eb7c bi\u1ec7t.<\/span>
\n3. S\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP.<\/span>
\n4. Th\u1eddi gian gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP.<\/span>
\n5. Th\u1ee7 t\u1ee5c gia h\u1ea1n:<\/span>
\na) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 gia h\u1ea1n cho c\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n;<\/span>
\nb) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf g\u1eb7p kh\u00f3 kh\u0103n kh\u00e1ch quan \u0111\u1eb7c bi\u1ec7t thu\u1ed9c di\u1ec7n do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t cho T\u1ed5ng c\u1ee5c H\u1ea3i quan;<\/span>
\nc) C\u01a1 quan h\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, x\u00e1c nh\u1eadn th\u00f4ng tin v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span>
\n\u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c gia h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP, Chi c\u1ee5c H\u1ea3i quan, n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ti\u1ebfp nh\u1eadn, ki\u1ec3m tra s\u01a1 b\u1ed9 h\u1ed3 s\u01a1 v\u00e0 x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\nc.1) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng th\u00ec Chi c\u1ee5c c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u00eau r\u00f5 l\u00fd do. Th\u1eddi h\u1ea1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y trong v\u00f2ng 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1;<\/span>
\nc.2) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng Chi c\u1ee5c ph\u1ea3i b\u00e1o c\u00e1o \u0111\u1ec3 C\u1ee5c H\u1ea3i quan xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf h\u01a1n 275 ng\u00e0y. Th\u1eddi h\u1ea1n x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y trong v\u00f2ng 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1;<\/span>
\nc.3) Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u, C\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf. vi\u1ec7c ki\u1ec3m tra v\u00e0 gi\u1ea3i quy\u1ebft gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00f4ng qu\u00e1 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1. Vi\u1ec7c ki\u1ec3m tra ph\u1ea3i l\u1eadp th\u00e0nh bi\u00ean b\u1ea3n trong \u0111\u00f3 n\u00eau r\u00f5 chu k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf. K\u1ebft qu\u1ea3 ki\u1ec3m tra x\u1eed l\u00fd nh\u01b0 sau:<\/span>
\nc.3.1) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf d\u00e0i h\u01a1n 275 ng\u00e0y th\u00ec trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra C\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft; <\/span>
\nc.3.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n th\u00ec trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp bi\u00ean b\u1ea3n v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra, C\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn vi\u1ec7c gia h\u1ea1n th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf h\u01a1n 275 ng\u00e0y, ph\u00f9 h\u1ee3p v\u1edbi chu k\u1ef3 s\u1ea3n xu\u1ea5t, d\u1ef1 tr\u1eef v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. <\/span>
\nd) T\u1ed5ng c\u1ee5c H\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP, b\u00e1o c\u00e1o B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/span>
\n6. Th\u1ea9m quy\u1ec1n gia h\u1ea1n<\/span>
\na) Chi c\u1ee5c tr\u01b0\u1edfng H\u1ea3i quan n\u01a1i c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP nh\u01b0ng s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ch\u1ec9 ph\u00e1t sinh t\u1ea1i m\u1ed9t Chi c\u1ee5c H\u1ea3i quan;<\/span>
\nb) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP nh\u01b0ng s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan trong c\u00f9ng m\u1ed9t C\u1ee5c H\u1ea3i quan v\u00e0 gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP;<\/span>
\nc) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n gia h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng n\u1ed9p \u0111\u00fang h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP nh\u01b0ng s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb gia h\u1ea1n ph\u00e1t sinh t\u1ea1i nhi\u1ec1u C\u1ee5c H\u1ea3i quan;<\/span>
\nd) C\u00e1c tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n7. T\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o: C\u1ee5c H\u1ea3i quan, Chi c\u1ee5c H\u1ea3i quan t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u00e3 gia h\u1ea1n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan. <\/span><\/p>\n

\u0110i\u1ec1u 136. Xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t<\/strong> <\/span><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, 2, 3 \u0110i\u1ec1u 65 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 20 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t.<\/span>
\n2. \u0110i\u1ec1u ki\u1ec7n x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 65 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 32 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP.<\/span>
\n3. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 g\u1ed3m: <\/span>
\na) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a C\u1ee5c H\u1ea3i quan n\u01a1i ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do, s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3: n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\nb) H\u1ed3 s\u01a1 h\u1ea3i quan c\u1ee7a s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3: n\u1ed9p 01 b\u1ea3n ch\u1ee5p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ea1i khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p ch\u1ee9ng t\u1eeb n\u00e0y trong h\u1ed3 s\u01a1 h\u1ea3i quan);<\/span>
\nc) T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam t\u00e0i li\u1ec7u, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u1ec1 ngh\u1ecb x\u00f3a n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span>
\nc.1) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 65 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\nQuy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 tuy\u00ean b\u1ed1 ph\u00e1 s\u1ea3n doanh nghi\u1ec7p: n\u1ed9p 01 b\u1ea3n sao c\u1ee7a c\u01a1 quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nc.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 65 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf:<\/span>
\nGi\u1ea5y ch\u1ee9ng t\u1eed, gi\u1ea5y b\u00e1o t\u1eed ho\u1eb7c Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ea5t t\u00edch c\u1ee7a T\u00f2a \u00e1n; Quy\u1ebft \u0111\u1ecbnh tuy\u00ean b\u1ed1 m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1 c\u1ee7a T\u00f2a \u00e1n ho\u1eb7c c\u00e1c v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ch\u1ee9ng minh m\u1ed9t ng\u01b0\u1eddi l\u00e0 \u0111\u00e3 ch\u1ebft, m\u1ea5t t\u00edch, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1: n\u1ed9p 01 b\u1ea3n sao c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf;<\/span>
\nc.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 65 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i kho\u1ea3n 20 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13:<\/span>
\nV\u0103n b\u1ea3n, t\u00e0i li\u1ec7u k\u00e8m theo c\u1ee7a h\u1ed3 s\u01a1 c\u01b0\u1ee1ng ch\u1ebf n\u1ee3 thu\u1ebf \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf (\u0111\u1ebfn bi\u1ec7n ph\u00e1p cu\u1ed1i c\u00f9ng: thu h\u1ed3i Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n): n\u1ed9p 01 b\u1ed9 b\u1ea3n ch\u1ee5p.<\/span>
\n4. Th\u1ea9m quy\u1ec1n v\u00e0 tr\u00ecnh t\u1ef1, th\u1eddi gian gi\u1ea3i quy\u1ebft xo\u00e1 n\u1ee3:<\/span>
\na) Th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 67 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 22 \u0110i\u1ec1u 1 Lu\u1eadt s\u1eeda \u0111\u1ed5i b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13;<\/span>
\nb) Tr\u00ecnh t\u1ef1 gi\u1ea3i quy\u1ebft:<\/span>
\nb.1) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u1ed3 s\u01a1, ki\u1ec3m tra, th\u1ea9m \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t g\u1eedi c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 theo quy \u0111\u1ecbnh;<\/span>
\nb.2) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c th\u1ea9m quy\u1ec1n ho\u1eb7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, th\u1ea9m \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 \u0111\u1ec1 ngh\u1ecb xo\u00e1 n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t, tr\u00ecnh B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c th\u1ea9m quy\u1ec1n x\u00f3a n\u1ee3 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ho\u1eb7c b\u00e1o c\u00e1o B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c th\u1ea9m quy\u1ec1n c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\nb.3) Ch\u1ee7 t\u1ecbch \u1ee6y ban Nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng n\u01a1i c\u00f3 C\u1ee5c H\u1ea3i quan m\u00e0 Doanh nghi\u1ec7p \u0111ang c\u00f3 n\u1ee3 thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u00f3a n\u1ee3 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c th\u1ea9m quy\u1ec1n. <\/span>
\nc) Th\u1eddi gian gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 x\u00f3a n\u1ee3 th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 68 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

\n

M\u1ee5c 6<\/span><\/strong><\/span>
\n Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/span><\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 137. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t c\u1ea3nh<\/strong> <\/span><\/p>\n

1. Ng\u01b0\u1eddi Vi\u1ec7t Nam xu\u1ea5t c\u1ea3nh \u0111\u1ec3 \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh t\u1eeb Vi\u1ec7t Nam ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c th\u00f4ng tin \u0111i\u1ec7n t\u1eed cho c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh bi\u1ebft v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n c\u00f2n n\u1ee3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t \u0111\u1ed1i h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. N\u1ed9i dung th\u00f4ng b\u00e1o g\u1ed3m h\u1ecd v\u00e0 t\u00ean ng\u01b0\u1eddi ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf, ng\u00e0y sinh, qu\u1ed1c t\u1ecbch, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n\/h\u1ed9 chi\u1ebfu, c\u01a1 quan h\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd s\u1ed1 thu\u1ebf n\u1ee3 ph\u00e1t sinh. <\/span>
\n3. C\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 tr\u00e1ch nhi\u1ec7m d\u1eebng vi\u1ec7c xu\u1ea5t c\u1ea3nh c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 53 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 10 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP. <\/span>
\n\u0110i\u1ec1u 138. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng<\/span><\/strong>
\n1. Vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 54 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 doanh nghi\u1ec7p, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ee3p t\u00e1c x\u00e3 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1 s\u1ea3n. Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n nh\u01b0 sau: <\/span>
\na) Ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean; ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, th\u00e0nh vi\u00ean h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n hai th\u00e0nh vi\u00ean tr\u1edf l\u00ean; h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u00f4ng ty c\u1ed5 ph\u1ea7n ho\u1eb7c t\u1ed5 ch\u1ee9c thanh l\u00fd doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3;<\/span>
\nb) H\u1ed9i \u0111\u1ed3ng gi\u1ea3i th\u1ec3 h\u1ee3p t\u00e1c x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 trong tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i th\u1ec3;<\/span>
\nc) T\u1ed5 qu\u1ea3n l\u00fd, thanh l\u00fd t\u00e0i s\u1ea3n ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1 s\u1ea3n.<\/span>
\n2. Tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span>
\na) Doanh nghi\u1ec7p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng theo th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n, ch\u1ee7 t\u1ecbch h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb c\u1ee7a c\u00f4ng ty c\u1ed5 ph\u1ea7n, tr\u01b0\u1edfng ban qu\u1ea3n tr\u1ecb c\u1ee7a h\u1ee3p t\u00e1c x\u00e3 ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i;<\/span>
\nb) H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec ch\u1ee7 h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i;<\/span>
\nc) T\u1ed5 h\u1ee3p t\u00e1c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec t\u1ed5 tr\u01b0\u1edfng t\u1ed5 h\u1ee3p t\u00e1c ch\u1ecbu tr\u00e1ch nhi\u1ec7m n\u1ed9p ph\u1ea7n thu\u1ebf n\u1ee3 c\u00f2n l\u1ea1i. <\/span><\/p>\n

\u0110i\u1ec1u 139. Ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/span><\/strong><\/p>\n

1. Tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c l\u1ea1i, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u1ecb t\u1ed5 ch\u1ee9c l\u1ea1i ch\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c l\u1ea1i th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i v\u00e0 c\u00e1c doanh nghi\u1ec7p h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i ph\u1ea3i c\u00f3 cam k\u1ebft b\u1eb1ng v\u0103n b\u1ea3n v\u1edbi c\u01a1 quan h\u1ea3i quan v\u1ec1 vi\u1ec7c s\u1ebd th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf do doanh nghi\u1ec7p b\u1ecb t\u1ed5 ch\u1ee9c l\u1ea1i chuy\u1ec3n giao.<\/span>
\n3. C\u01a1 quan thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf cho c\u00e1c doanh nghi\u1ec7p h\u00ecnh th\u00e0nh sau khi t\u1ed5 ch\u1ee9c l\u1ea1i n\u1ebfu kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 140. X\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf<\/span><\/strong><\/p>\n

1. Khi c\u00f3 nhu c\u1ea7u x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf (bao g\u1ed3m x\u00e1c nh\u1eadn s\u1ed1 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 n\u1ed9p kh\u00e1c v\u00e0\/ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan, trong \u0111\u00f3 n\u00eau r\u00f5 c\u00e1c n\u1ed9i dung:<\/span>
\na) T\u00ean ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, m\u00e3 s\u1ed1 thu\u1ebf; <\/span>
\nb) N\u1ed9i dung, m\u1ee5c \u0111\u00edch, y\u00eau c\u1ea7u x\u00e1c nh\u1eadn;<\/span>
\nc) T\u00e0i li\u1ec7u ch\u1ee9ng minh n\u1ed9i dung y\u00eau c\u1ea7u x\u00e1c nh\u1eadn (b\u1ea3n ch\u1ee5p). <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf th\u00ec v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ph\u1ea3i do ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u00fd, \u0111\u00f3ng d\u1ea5u;<\/span>
\n2. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra, x\u00e1c nh\u1eadn vi\u1ec7c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf khi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c nh\u1eadn ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee5 th\u1ec3 l\u00fd do kh\u00f4ng x\u00e1c nh\u1eadn.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu l\u1ea1i c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi x\u00e1c nh\u1eadn, c\u01a1 quan h\u1ea3i quan g\u1eedi th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft l\u00fd do ch\u01b0a x\u00e1c nh\u1eadn.<\/span>
\nTh\u1eddi h\u1ea1n ph\u1ea3i tr\u1ea3 k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf l\u00e0 trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf.<\/span>
\n3. Trong th\u1eddi gian 15 ng\u00e0y (k\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u00e1t h\u00e0nh v\u0103n b\u1ea3n x\u00e1c nh\u1eadn n\u1ee3 thu\u1ebf), C\u1ee5c H\u1ea3i quan tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u ki\u1ec3m tra vi\u1ec7c n\u1ee3 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh doanh nghi\u1ec7p c\u00f2n n\u1ee3 thu\u1ebf bao g\u1ed3m c\u1ea3 s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3n \u00e1nh tr\u00ean h\u1ec7 th\u1ed1ng n\u00e0y li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec k\u1ecbp th\u1eddi b\u00e1o c\u00e1o ngay v\u1ec1 T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 x\u00e1c nh\u1eadn l\u1ea1i t\u00ecnh tr\u1ea1ng n\u1ee3 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. Qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean n\u1ebfu C\u1ee5c H\u1ea3i quan kh\u00f4ng th\u00f4ng b\u00e1o v\u1ec1 T\u1ed5ng c\u1ee5c th\u00ec ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 c\u1ee7a doanh nghi\u1ec7p t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh.<\/span>
\n4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 y\u00eau c\u1ea7u x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf \u0111\u1ec3 gi\u1ea3i th\u1ec3, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng, \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, k\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u00e1t h\u00e0nh v\u0103n b\u1ea3n x\u00e1c nh\u1eadn n\u1ee3 thu\u1ebf, n\u1ebfu doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i C\u1ee5c H\u1ea3i quan th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng. <\/span>
\n5. X\u00e1c nh\u1eadn n\u1ee3 thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 gi\u00e1 tr\u1ecb sau 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u0103n b\u1ea3n. Doanh nghi\u1ec7p ph\u1ea3i cam k\u1ebft kh\u00f4ng c\u00f3 c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u t\u00ednh \u0111\u1ebfn ng\u00e0y k\u00fd v\u0103n b\u1ea3n v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c cam k\u1ebft \u0111\u00f3.<\/span><\/p>\n

 <\/p>\n

Ch\u01b0\u01a1ng VIII<\/span><\/strong><\/span>
\n KI\u1ec2M TRA SAU TH\u00d4NG QUAN<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 141. Thu th\u1eadp th\u00f4ng tin v\u00e0 x\u00e1c minh ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau th\u00f4ng quan<\/span><\/strong><\/p>\n

1. Thu th\u1eadp th\u00f4ng tin<\/span>
\nC\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan, c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u cung c\u1ea5p th\u00f4ng tin ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra sau th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 95, 96 Lu\u1eadt H\u1ea3i quan v\u00e0 \u0110i\u1ec1u 107, 108 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP.<\/span>
\n2. X\u00e1c minh ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau th\u00f4ng quan<\/span>
\na) Trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan \u0111\u01b0\u1ee3c x\u00e1c minh t\u1ea1i c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 nghi v\u1ea5n, b\u1ea5t h\u1ee3p l\u00fd ho\u1eb7c c\u00e1c d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt trong h\u1ed3 s\u01a1 h\u1ea3i quan \u0111ang \u0111\u01b0\u1ee3c ki\u1ec3m tra;<\/span>
\nb) Trong th\u1eddi gian th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan, tr\u01b0\u1eddng h\u1ee3p c\u1ea7n x\u00e1c minh g\u1ea5p, Tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra sau th\u00f4ng quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c x\u00e1c minh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n n\u00e0y;<\/span>
\nc) Vi\u1ec7c x\u00e1c minh th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c g\u1eedi v\u0103n b\u1ea3n y\u00eau c\u1ea7u v\u00e0 \u0111\u1ec1 ngh\u1ecb tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c c\u1eed ng\u01b0\u1eddi l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng x\u00e1c minh theo gi\u1ea5y gi\u1edbi thi\u1ec7u c\u1ee7a ng\u01b0\u1eddi y\u00eau c\u1ea7u x\u00e1c minh. K\u1ebft qu\u1ea3 x\u00e1c minh \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c bi\u00ean b\u1ea3n l\u00e0m vi\u1ec7c.<\/span><\/p>\n

\u0110i\u1ec1u 142. Ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi ki\u1ec3m tra<\/span>
\n\u0110\u1ed1i t\u01b0\u1ee3ng, ph\u1ea1m vi ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 79 Lu\u1eadt H\u1ea3i quan.<\/span>
\n2. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra<\/span>
\na) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u00e3 th\u00f4ng quan trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan \u0111\u1ebfn ng\u00e0y k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan (tr\u1eeb nh\u1eefng l\u00f4 h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a tr\u01b0\u1edbc khi th\u00f4ng quan) v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2, \u0111i\u1ec3m b.2 kho\u1ea3n 2 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ed3 s\u01a1 h\u1ea3i quan thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan (tr\u1eeb h\u1ed3 s\u01a1 \u0111\u00e3 ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y) bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g.2 kho\u1ea3n 3 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 n\u00e0y tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span>
\nc) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 01\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\n3. N\u1ed9i dung ki\u1ec3m tra<\/span>
\na) Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p xu\u1ea5t tr\u00ecnh h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m, ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1, ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u li\u00ean quan \u0111\u1ebfn h\u1ed3 s\u01a1 \u0111ang \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m gi\u1ea3i tr\u00ecnh nh\u1eefng n\u1ed9i dung li\u00ean quan; c\u1eed \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ebfn l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan h\u1ea3i quan theo Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra;<\/span>
\nb) Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, n\u1ed9i dung ki\u1ec3m tra \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i c\u00e1c bi\u00ean b\u1ea3n ki\u1ec3m tra, k\u00e8m c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi khai h\u1ea3i quan gi\u1ea3i tr\u00ecnh, ch\u1ee9ng minh. <\/span>
\n4. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra<\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u, n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ee9ng minh n\u1ed9i dung khai h\u1ea3i quan l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn n\u1ed9i dung khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra;<\/span>
\nb) C\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u1eadp kh\u1ea9u, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 th\u1ef1c t\u1ebf h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ki\u1ec3m tra, n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y c\u01a1 quan h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn n\u1ed9i dung khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3): <\/span>
\nb.1) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng cung c\u1ea5p \u0111\u1ee7 th\u00f4ng tin, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y ho\u1eb7c kh\u00f4ng gi\u1ea3i tr\u00ecnh, kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c n\u1ed9i dung khai h\u1ea3i quan l\u00e0 \u0111\u00fang;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan khai kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ch\u00ednh x\u00e1c: c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan; t\u1edd khai tr\u1ecb gi\u00e1; c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u; c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 li\u00ean quan \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 nh\u01b0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t, \u0111i\u1ec1u ki\u1ec7n, tr\u00ecnh t\u1ef1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1; <\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p cho c\u01a1 quan h\u1ea3i quan kh\u00f4ng h\u1ee3p ph\u00e1p;<\/span>
\nb.4) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u01b0\u0323 m\u00e2u thu\u00e2\u0303n ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1ec1 n\u00f4\u0323i dung gi\u01b0\u0303a ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300, ta\u0300i li\u00ea\u0323u trong h\u00f4\u0300 s\u01a1 ha\u0309i quan; gi\u1eefa h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u n\u1ed9p, xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh. <\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ebfn l\u00e0m vi\u1ec7c ho\u1eb7c kh\u00f4ng cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ed3 s\u01a1, d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan h\u1ea3i quan hi\u1ec7n c\u00f3; \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o H\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan, c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ti\u1ebfp theo c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 k\u1ebft lu\u1eadn t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p, h\u1ee3p l\u1ec7 c\u1ee7a h\u1ed3 s\u01a1 h\u1ea3i quan th\u00ec b\u00e1o c\u00e1o c\u01a1 quan h\u1ea3i quan c\u00f3 th\u1ea9m quy\u1ec1n xem x\u00e9t th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 143 Th\u00f4ng t\u01b0 n\u00e0y theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n ki\u1ec3m tra ghi tr\u00ean Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 c\u01a1 s\u1edf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3). <\/span>
\n5. Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra: <\/span>
\nTr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1, d\u1eef li\u1ec7u, th\u00f4ng tin, n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra, trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ki\u1ec3m tra theo Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra k\u00fd ban h\u00e0nh Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra g\u1eedi cho ng\u01b0\u1eddi khai h\u1ea3i quan theo m\u1eabu s\u1ed1 06\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nQuy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau th\u00f4ng quan trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra.<\/span><\/p>\n

\u0110i\u1ec1u 143. Ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan<\/span><\/strong><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan. <\/span>
\n2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh k\u1ebf ho\u1ea1ch ki\u1ec3m tra sau th\u00f4ng quan h\u00e0ng n\u0103m. <\/span>
\n3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c, th\u1ef1c hi\u1ec7n ki\u1ec3m tra:<\/span>
\na) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra (theo m\u1eabu s\u1ed1 01\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y): \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan, quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u01b0\u1ee3c g\u1eedi tr\u1ef1c ti\u1ebfp ho\u1eb7c b\u1eb1ng th\u01b0 b\u1ea3o \u0111\u1ea3m, fax cho ng\u01b0\u1eddi khai h\u1ea3i quan trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u00fd v\u00e0 ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra. <\/span>
\nRi\u00eang tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo d\u1ea5u hi\u1ec7u vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay sau khi c\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra (trao tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi khai h\u1ea3i quan trong gi\u1edd l\u00e0m vi\u1ec7c) kh\u00f4ng ph\u1ea3i th\u00f4ng b\u00e1o tr\u01b0\u1edbc;<\/span>
\nTr\u01b0\u1eddng h\u1ee3p thu th\u1eadp th\u00f4ng tin \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan, c\u01a1 quan h\u1ea3i quan y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p th\u00f4ng tin theo m\u1eabu s\u1ed1 02\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 03\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\nTr\u01b0\u1eddng h\u1ee3p gia h\u1ea1n th\u1eddi gian ki\u1ec3m tra sau th\u00f4ng quan th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 04\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p h\u1ee7y quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 07\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nb) Th\u1ef1c hi\u1ec7n ki\u1ec3m tra: c\u01a1 quan h\u1ea3i quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra v\u00e0o ng\u00e0y ghi tr\u00ean quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng.<\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ea5p h\u00e0nh th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan, c\u1eed ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m vi\u1ec7c v\u1edbi c\u01a1 quan h\u1ea3i quan; vi\u1ec7c kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u01b0\u1ee3c coi l\u00e0 kh\u00f4ng tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span>
\nb.1) C\u00f4ng b\u1ed1 quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra: <\/span>
\nN\u1ed9i dung c\u00f4ng b\u1ed1 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i Bi\u00ean b\u1ea3n c\u00f4ng b\u1ed1 theo m\u1eabu s\u1ed1 09\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y);<\/span>
\nb.2) Ph\u1ea1m vi ki\u1ec3m tra: \u0110o\u00e0n ki\u1ec3m tra th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo ph\u1ea1m vi c\u1ee7a quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n m\u1edf r\u1ed9ng ph\u1ea1m vi ki\u1ec3m tra, th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh;<\/span>
\nb.3) N\u1ed9i dung ki\u1ec3m tra: <\/span>
\nNg\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p, n\u1ed9p, xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1, th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, kho\u1ea3n 3 \u0110i\u1ec1u 80 Lu\u1eadt H\u1ea3i quan; c\u1eed \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n tr\u1ef1c ti\u1ebfp l\u00e0m vi\u1ec7c v\u1edbi \u0110o\u00e0n ki\u1ec3m tra theo Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 theo y\u00eau c\u1ea7u c\u1ee7a Tr\u01b0\u1edfng \u0111o\u00e0n.<\/span>
\n\u0110o\u00e0n ki\u1ec3m tra th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo c\u00e1c n\u1ed9i dung tr\u00ean quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, theo y\u00eau c\u1ea7u c\u1ee7a t\u1eebng cu\u1ed9c ki\u1ec3m tra xem x\u00e9t ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan, \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung khai b\u00e1o v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n, c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c, t\u00e0i li\u1ec7u, d\u1eef li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng ho\u00e1 v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 trong tr\u01b0\u1eddng h\u1ee3p c\u1ea7n thi\u1ebft v\u00e0 c\u00f2n \u0111i\u1ec1u ki\u1ec7n. <\/span>
\nC\u00e1c n\u1ed9i dung ki\u1ec3m tra \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng c\u00e1c bi\u00ean b\u1ea3n ki\u1ec3m tra theo m\u1eabu s\u1ed1 08\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y, k\u00e8m c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u do ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p, gi\u1ea3i tr\u00ecnh, ch\u1ee9ng minh \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 xem x\u00e9t k\u1ebft lu\u1eadn ki\u1ec3m tra.<\/span>
\n4. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra: <\/span>
\na) Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin, h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u v\u00e0 n\u1ed9i dung gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ee9ng minh \u0111\u01b0\u1ee3c n\u1ed9i dung khai h\u1ea3i quan l\u00e0 \u0111\u00fang quy \u0111\u1ecbnh th\u00ec h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn;<\/span>
\nb) C\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u1eadp kh\u1ea9u, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf v\u00e0 th\u1ef1c t\u1ebf h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ki\u1ec3m tra, n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y c\u01a1 quan h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn n\u1ed9i dung khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, \u0111\u1ed3ng th\u1eddi ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra, quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3):<\/span>
\nb.1) Ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan, \u0111o\u00e0n ki\u1ec3m tra ho\u1eb7c kh\u00f4ng gi\u1ea3i tr\u00ecnh, kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c n\u1ed9i dung khai h\u1ea3i quan l\u00e0 \u0111\u00fang ho\u1eb7c c\u0103n c\u1ee9 th\u00f4ng tin c\u01a1 quan h\u1ea3i quan thu th\u1eadp \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n c\u00e1c b\u1ea5t h\u1ee3p l\u00fd trong n\u1ed9i dung khai b\u00e1o nh\u01b0ng ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng gi\u1ea3i tr\u00ecnh \u0111\u01b0\u1ee3c;<\/span>
\nb.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan khai ch\u01b0a \u0111\u00fang, ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, ch\u01b0a ch\u00ednh x\u00e1c: c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan; t\u1edd khai tr\u1ecb gi\u00e1; c\u00e1c y\u1ebfu t\u1ed1 c\u00f3 li\u00ean quan \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn n\u1ed9i dung, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 nh\u01b0 c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh, m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t, \u0111i\u1ec1u ki\u1ec7n, tr\u00ecnh t\u1ef1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1; c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u;<\/span>
\nb.3) Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p cho c\u01a1 quan h\u1ea3i quan kh\u00f4ng h\u1ee3p ph\u00e1p;<\/span>
\nb.4) C\u00f3 s\u01b0\u0323 m\u00e2u thu\u00e2\u0303n ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1ec1 n\u00f4\u0323i dung gi\u01b0\u0303a ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300, ta\u0300i li\u00ea\u0323u trong h\u00f4\u0300 s\u01a1 ha\u0309i quan; gi\u1eefa h\u1ed3 s\u01a1 h\u1ea3i quan khai, n\u1ed9p, xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan v\u1edbi c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan l\u01b0u; gi\u1eefa h\u1ed3 s\u01a1 h\u1ea3i quan v\u1edbi s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; gi\u1eefa h\u1ed3 s\u01a1 h\u1ea3i quan, s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb t\u00e0i li\u1ec7u kh\u00e1c c\u00f3 li\u00ean quan.<\/span>
\nc) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ch\u1ea5p h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, kh\u00f4ng gi\u1ea3i tr\u00ecnh, cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec c\u01a1 quan h\u1ea3i quan xem x\u00e9t quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd v\u1ec1 thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ti\u1ebfp theo c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\nd) K\u1ebft lu\u1eadn ki\u1ec3m tra: <\/span>
\nd.1) Th\u1eddi h\u1ea1n g\u1eedi D\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn: Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi h\u1ea1n ki\u1ec3m tra theo Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra tr\u00ean c\u01a1 s\u1edf n\u1ed9i dung, ph\u1ea1m vi, k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i c\u00e1c bi\u00ean b\u1ea3n ki\u1ec3m tra, ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra g\u1eedi d\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn ki\u1ec3m tra cho ng\u01b0\u1eddi khai h\u1ea3i quan (b\u1eb1ng email, fax, g\u1eedi b\u01b0u \u0111i\u1ec7n ho\u1eb7c trao tr\u1ef1c ti\u1ebfp);<\/span>
\nd.2) Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh gi\u1ea3i tr\u00ecnh: Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n g\u1eedi d\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i tr\u00ecnh (gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n ho\u1eb7c l\u00e0m vi\u1ec7c tr\u1ef1c ti\u1ebfp) v\u1edbi ng\u01b0\u1eddi k\u00fd quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra v\u1ec1 c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn d\u1ef1 th\u1ea3o k\u1ebft lu\u1eadn;<\/span>
\nd.3) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\nd.3.1) Xem x\u00e9t v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c\/v\u00e0 xem x\u00e9t k\u1ebft qu\u1ea3 l\u00e0m vi\u1ec7c v\u1edbi \u0111\u1ea1i di\u1ec7n c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p c\u00f2n v\u1ea5n \u0111\u1ec1 c\u1ea7n l\u00e0m r\u00f5 \u0111\u1ec3 xem x\u00e9t k\u00fd ban h\u00e0nh b\u1ea3n k\u1ebft lu\u1eadn ki\u1ec3m tra;<\/span>
\nd.3.2) K\u00fd ban h\u00e0nh b\u1ea3n k\u1ebft lu\u1eadn ki\u1ec3m tra: <\/span>
\nT\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan (trong tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c C\u1ee5c tr\u01b0\u1edfng \u1ee7y quy\u1ec1n) k\u00fd k\u1ebft lu\u1eadn ki\u1ec3m tra theo m\u1eabu s\u1ed1 05\/2015-KTSTQ Ph\u1ee5 l\u1ee5c VIII ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y, trong \u0111\u00f3 ghi r\u00f5: c\u0103n c\u1ee9 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, ph\u1ea1m vi \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, n\u1ed9i dung \u0111\u00e3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra, k\u1ebft qu\u1ea3 ki\u1ec3m tra, quan \u0111i\u1ec3m x\u1eed l\u00fd v\u00e0 ki\u1ebfn ngh\u1ecb (n\u1ebfu c\u00f3).<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebft lu\u1eadn ki\u1ec3m tra c\u1ea7n c\u00f3 \u00fd ki\u1ebfn v\u1ec1 chuy\u00ean m\u00f4n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan h\u1ea3i quan ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf k\u1ebft lu\u1eadn th\u00ec th\u1eddi h\u1ea1n k\u00fd ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra l\u00e0 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan chuy\u00ean m\u00f4n c\u00f3 th\u1ea9m quy\u1ec1n. C\u01a1 quan chuy\u00ean m\u00f4n c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\ne) C\u1eadp nh\u1eadt th\u00f4ng tin ki\u1ec3m tra: <\/span>
\nQuy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, K\u1ebft lu\u1eadn ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean H\u1ec7 th\u1ed1ng th\u00f4ng tin ph\u1ee5c v\u1ee5 ki\u1ec3m tra sau th\u00f4ng quan trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 01 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, ng\u00e0y k\u00fd ban h\u00e0nh K\u1ebft lu\u1eadn ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan. C\u00e1c n\u1ed9i dung v\u1ec1 h\u00e0nh vi vi ph\u1ea1m, \u0111\u00e1nh gi\u00e1 li\u00ean quan \u0111\u1ebfn ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd r\u1ee7i ro ph\u00f9 h\u1ee3p.<\/span><\/p>\n

\u0110i\u1ec1u 144. T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan<\/span><\/strong>
\n1. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan t\u1ed5 ch\u1ee9c, ch\u1ec9 \u0111\u1ea1o, qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra sau th\u00f4ng quan tr\u00ean to\u00e0n qu\u1ed1c; k\u00fd quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo kho\u1ea3n 2 \u0110i\u1ec1u 98 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP:<\/span>
\na) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan;<\/span>
\nb) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia;<\/span>
\nc) C\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ho\u1eb7c c\u00f3 nhi\u1ec1u chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n thu\u1ed9c nhi\u1ec1u C\u1ee5c H\u1ea3i quan.<\/span>
\n2. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\na) Tham m\u01b0u ch\u1ec9 \u0111\u1ea1o, qu\u1ea3n l\u00fd, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra sau th\u00f4ng quan, h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 ki\u1ec3m tra sau th\u00f4ng quan trong ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c ki\u1ec3m tra sau th\u00f4ng quan, ch\u1ec9 \u0111\u1ea1o, t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd c\u00e1c \u0111o\u00e0n ki\u1ec3m tra trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra theo quy \u0111\u1ecbnh;<\/span>
\nb) K\u00fd quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra, x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra, k\u00fd quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo kho\u1ea3n 1, 2 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan trong ph\u1ea1m vi to\u00e0n qu\u1ed1c v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra theo k\u1ebf ho\u1ea1ch do T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u00ea duy\u1ec7t tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\nc) Th\u1eeba \u1ee7y quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan v\u00e0 k\u1ebft lu\u1eadn ki\u1ec3m tra, x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan theo \u0110i\u1ec1u 100 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, tr\u01b0\u1eddng h\u1ee3p \u1ea5n \u0111\u1ecbnh thu\u1ebf ki\u1ebfn ngh\u1ecb, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y theo \u1ee7y quy\u1ec1n c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan;<\/span>
\nd) X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n3. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m ch\u1ec9 \u0111\u1ea1o, qu\u1ea3n l\u00fd, ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra sau th\u00f4ng quan trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd; t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c cu\u1ed9c ki\u1ec3m tra sau th\u00f4ng quan ho\u1eb7c ph\u00e2n c\u00f4ng Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan t\u1ed5 ch\u1ee9c, th\u1ef1c hi\u1ec7n; ch\u1ec9 \u0111\u1ea1o, t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd \u0111o\u00e0n ki\u1ec3m tra trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra theo quy \u0111\u1ecbnh. <\/span>
\nTr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai n\u1eb1m ngo\u00e0i \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd th\u00ec b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t ph\u00e2n c\u00f4ng.<\/span>
\n4. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\na) Th\u1eeba \u1ee7y quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 100 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP theo \u1ee7y quy\u1ec1n c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan;<\/span>
\nb) X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\nc) Tham m\u01b0u, t\u1ed5 ch\u1ee9c, qu\u1ea3n l\u00fd, h\u01b0\u1edbng d\u1eabn ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra sau th\u00f4ng quan tr\u00ean \u0111\u1ecba b\u00e0n C\u1ee5c H\u1ea3i quan. T\u1ed5ng h\u1ee3p, theo d\u00f5i s\u1ed1 li\u1ec7u, n\u1eafm t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng, nh\u1eadn c\u00e1c b\u00e1o c\u00e1o v\u1ec1 k\u1ebft qu\u1ea3 c\u00e1c cu\u1ed9c ki\u1ec3m tra sau th\u00f4ng quan c\u1ee7a c\u00e1c Chi c\u1ee5c H\u1ea3i quan \u0111\u1ec3 tham m\u01b0u \u0111\u1ec1 xu\u1ea5t C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan ch\u1ec9 \u0111\u1ea1o th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t, hi\u1ec7u qu\u1ea3, tr\u00e1nh tr\u00f9ng l\u1eb7p;<\/span>
\nd) C\u1eadp nh\u1eadt th\u00f4ng tin, h\u1ed3 s\u01a1, k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n5. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan <\/span>
\na) K\u00fd quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan v\u00e0 x\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 2 \u0110i\u1ec1u 142 Th\u00f4ng t\u01b0 n\u00e0y;<\/span>
\nT\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan theo ph\u00e2n c\u00f4ng c\u1ee7a C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan;<\/span>
\nb) X\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan theo th\u1ea9m quy\u1ec1n quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\nc) C\u1eadp nh\u1eadt th\u00f4ng tin, h\u1ed3 s\u01a1, k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 145. Tr\u00e1ch nhi\u1ec7m gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i trong l\u0129nh v\u1ef1c ki\u1ec3m tra sau th\u00f4ng quan<\/span><\/strong><\/p>\n

1. Ng\u01b0\u1eddi gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc kh\u00e1ch quan, kh\u00f4ng giao nhi\u1ec7m v\u1ee5 tham m\u01b0u gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i cho \u0111\u01a1n v\u1ecb \u0111\u00e3 tham m\u01b0u ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh \u0111ang b\u1ecb khi\u1ebfu n\u1ea1i.<\/span>
\n2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i:<\/span>
\na) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 1 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan ban h\u00e0nh.<\/span>
\nb) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan:<\/span>
\nb.1) Th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 1 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ban h\u00e0nh;<\/span>
\nb.2) Th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 2 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan ban h\u00e0nh.<\/span>
\nc) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 1 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan ban h\u00e0nh.<\/span>
\nd) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan: <\/span>
\nd.1) Th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 1 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh. \u0110\u01a1n v\u1ecb Thanh tra thu\u1ed9c T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m tham m\u01b0u cho T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i; <\/span>
\nd.2) Th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 2 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan ban h\u00e0nh. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m tham m\u01b0u cho T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i;<\/span>
\nd.3) Th\u1ef1c hi\u1ec7n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 2 \u0111\u1ed1i v\u1edbi c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan ban h\u00e0nh. \u0110\u01a1n v\u1ecb Thanh tra thu\u1ed9c T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m tham m\u01b0u cho T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span>
\ne) B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i l\u1ea7n 2 \u0111\u1ed1i v\u1edbi quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh ch\u00ednh do T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh. Thanh tra B\u1ed9 T\u00e0i ch\u00ednh tham m\u01b0u cho B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/span><\/p>\n

 <\/p>\n

Ch\u01b0\u01a1ng IX<\/span><\/strong><\/span>
\n T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 146. Quy \u0111\u1ecbnh v\u1ec1 bi\u1ec3u m\u1eabu nghi\u1ec7p v\u1ee5, bi\u1ec3u m\u1eabu b\u00e1o c\u00e1o t\u1ea1i Lu\u1eadt H\u1ea3i quan v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP<\/span><\/strong>
\n C\u0103n c\u1ee9 th\u1ea9m quy\u1ec1n ban h\u00e0nh c\u00e1c bi\u1ec3u m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt H\u1ea3i quan v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y Ph\u1ee5 l\u1ee5c IX c\u00e1c bi\u1ec3u m\u1eabu g\u1ed3m:<\/span><\/strong><\/p>\n

1. M\u1eabu s\u1ed1 01. B\u1ea3n k\u00ea h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh kh\u00f4ng qua l\u00e3nh th\u1ed5 \u0111\u1ea5t li\u1ec1n.<\/span>
\n2. M\u1eabu s\u1ed1 02. B\u1ea3ng k\u00ea t\u1ea1m nh\u1eadp ho\u1eb7c t\u1ea1m xu\u1ea5t container\/b\u1ed3n m\u1ec1m r\u1ed7ng.<\/span>
\n3. M\u1eabu s\u1ed1 03. \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m (kho ngo\u1ea1i quan, \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb, \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i, \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung).<\/span>
\n4. M\u1eabu s\u1ed1 04. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho b\u1ea3o thu\u1ebf theo qu\u00fd.<\/span>
\n5. M\u1eabu s\u1ed1 05. B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho b\u1ea3o thu\u1ebf theo n\u0103m.<\/span><\/p>\n

\u0110i\u1ec1u 147. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/strong><\/p>\n

1. \u0110\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan v\u00e0 t\u1edd khai h\u1ea3i quan nh\u1eadp s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng ch\u01b0a b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec vi\u1ec7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111ang \u00e1p d\u1ee5ng quy \u0111\u1ecbnh n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo qu\u00fd th\u00ec kh\u00f4ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n qu\u00fd I n\u0103m 2015. Vi\u1ec7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. H\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan, kho CFS tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec th\u1eddi h\u1ea1n g\u1eedi kho ngo\u1ea1i quan, kho CFS; th\u1ee7 t\u1ee5c xu\u1ea5t kho ngo\u1ea1i quan, CFS th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 148. Tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n<\/span><\/strong><\/p>\n

1. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t, b\u1ea3o \u0111\u1ea3m v\u1eeba t\u1ea1o \u0111i\u1ec1u ki\u1ec7n th\u00f4ng tho\u00e1ng cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, v\u1eeba th\u1ef1c hi\u1ec7n t\u1ed1t c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ea3i quan.<\/span>
\n2. C\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 th\u1ea9m quy\u1ec1n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n c\u00f3 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc, c\u01a1 quan h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u00e1o c\u00e1o, ph\u1ea3n \u00e1nh c\u1ee5 th\u1ec3 v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh (T\u1ed5ng c\u1ee5c H\u1ea3i quan) \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t, h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. <\/span><\/p>\n

\u0110i\u1ec1u 149. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/strong><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 4 n\u0103m 2015. <\/span>
\nRi\u00eang \u0111i\u1ec3m \u0111.2 kho\u1ea3n 1, \u0111i\u1ec3m \u0111 kho\u1ea3n 4 \u0110i\u1ec1u 42; kho\u1ea3n 4, kho\u1ea3n 7, kho\u1ea3n 8 \u0110i\u1ec1u 133; \u0110i\u1ec1u 135 Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y Lu\u1eadt s\u1ed1 71\/2014\/QH13 v\u1ec1 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c (t\u1eeb ng\u00e0y 01\/01\/2015).<\/span>
\nC\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n ch\u1eadm n\u1ed9p \u0111\u1ed1i v\u1edbi c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/01\/2015 nh\u01b0ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf t\u1eeb ng\u00e0y 01\/01\/2015 th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 133 Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n2. Th\u00f4ng t\u01b0 n\u00e0y b\u00e3i b\u1ecf:<\/span>
\na) Th\u00f4ng t\u01b0 s\u1ed1 94\/2014\/TT-BTC ng\u00e0y 17\/7\/2014 quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u v\u00e0 g\u1eedi kho ngo\u1ea1i quan; x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng;<\/span>
\nb) Th\u00f4ng t\u01b0 s\u1ed1 22\/2014\/TT-BTC ng\u00e0y 14\/2\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i;<\/span>
\nc) Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC ng\u00e0y 10\/9\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nd) Th\u00f4ng t\u01b0 s\u1ed1 196\/2012\/TT-BTC ng\u00e0y 15\/11\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i;<\/span>
\n\u0111) Th\u00f4ng t\u01b0 s\u1ed1 186\/2012\/TT-BTC ng\u00e0y 02\/11\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1eabu, ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh v\u00e0 ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u1edd khai, ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh;<\/span>
\ne) Th\u00f4ng t\u01b0 s\u1ed1 183\/2012\/TT-BTC ng\u00e0y 25\/10\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c quy \u0111\u1ecbnh m\u1eabu t\u1edd khai, ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan v\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng t\u1edd khai, ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan;<\/span>
\ng) Th\u00f4ng t\u01b0 s\u1ed1 15\/2012\/TT-BTC ng\u00e0y 08\/02\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh m\u1eabu t\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\nh) Th\u00f4ng t\u01b0 s\u1ed1 190\/2011\/TT-BTC ng\u00e0y 20\/12\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh m\u1eabu t\u1edd khai, ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch v\u00e0 ch\u1ebf \u0111\u1ed9 in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u1edd khai, ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u phi m\u1eadu d\u1ecbch;<\/span>
\ni) Th\u00f4ng t\u01b0 s\u1ed1 45\/2011\/TT-BTC ng\u00e0y 19\/5\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn t\u1ea3i \u0111a ph\u01b0\u01a1ng th\u1ee9c qu\u1ed1c t\u1ebf;<\/span>
\nk) Th\u00f4ng t\u01b0 s\u1ed1 45\/2007\/TT-BTC ng\u00e0y 07\/5\/2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t;<\/span>
\nl) Th\u00f4ng t\u01b0 s\u1ed1 13\/2014\/TT-BTC ng\u00e0y 14\/1\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/span>
\nm) Th\u00f4ng t\u01b0 s\u1ed1 175\/2013\/TT-BTC ng\u00e0y 29\/11\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan;<\/span>
\nn) Th\u00f4ng t\u01b0 s\u1ed1 237\/2009\/TT-BTC ng\u00e0y 18\/12\/2009 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb h\u01b0 h\u1ecfng, t\u1ed5n th\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan nh\u01b0: b\u1ecb thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd;<\/span>
\nv\u00e0 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span>
\n3. Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.\/.<\/span><\/p>\n

\"noi-nhan-TT38-2015-TT-BTC\"<\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 25\/3\/2015 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/4\/2015. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17317,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1629,2073,2074,2075],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17168"}],"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=17168"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17168\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17317"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17168"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}