{"id":17289,"date":"2015-11-25T03:11:09","date_gmt":"2015-11-25T03:11:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17289"},"modified":"2016-12-06T09:01:22","modified_gmt":"2016-12-06T09:01:22","slug":"quy-dinh-ve-khai-hai-quan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17289","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 khai h\u1ea3i quan"},"content":{"rendered":"

\"Quy<\/h2>\n

Khi doanh nghi\u1ec7p cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec c\u00e1c th\u1ee7 t\u1ee5c nguy\u00ean t\u1eafc tr\u01b0\u1edbc khi khai h\u1ea3i quan, nguy\u00ean t\u1eafc v\u1ec1 c\u00e1ch ghi t\u1edd khai h\u1ea3i quan v\u00e0 th\u1eddi h\u1ea1n n\u1ed9p t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft: Quy \u0111\u1ecbnh v\u1ec1 khai h\u1ea3i quan t\u1edbi c\u00e1c b\u1ea1n<\/strong>.<\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc tr\u01b0\u1edbc khi khai h\u1ea3i quan<\/span><\/h2>\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> v\u1ec1 nguy\u00ean t\u1eafc khai h\u1ea3i quan nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Nguy\u00ean t\u1eafc khai h\u1ea3i quan<\/em><\/span><\/p>\n

a) 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;<\/em><\/span><\/p>\n

b) 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;<\/em><\/span><\/p>\n

c) 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.<\/em><\/span><\/p>\n

Tr\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;<\/em><\/span><\/p>\n

d) 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;<\/em><\/span><\/p>\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;<\/em><\/span><\/p>\n

e) 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;<\/em><\/span><\/p>\n

g) 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.<\/em><\/span><\/p>\n

Ng\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;<\/em><\/span><\/p>\n

h) 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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, nguy\u00ean t\u1eafc v\u1ec1 khai h\u1ea3i quan c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n