3. Th\u1ee7 t\u1ee5c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan<\/span><\/span><\/h2>\nTheo Kho\u1ea3n 3 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/strong> quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 tcu b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\u201c3. Th\u1ee7 t\u1ee5c khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan <\/em>
\na) Tr\u00e1ch nhi\u1ec7m ng\u01b0\u1eddi khai h\u1ea3i quan:<\/em>
\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).<\/em>
\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.<\/em>
\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;<\/em>
\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: <\/em>
\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);<\/em>
\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.<\/em>
\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; <\/em>
\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. <\/em>
\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. <\/em>
\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;<\/em>
\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.<\/em>
\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.<\/em>
\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; <\/em>
\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.<\/em>
\nb) Tr\u00e1ch nhi\u1ec7m c\u01a1 quan h\u1ea3i quan:<\/em>
\nb.1) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 khai b\u1ed5 sung;<\/em>
\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; <\/em>
\nb.3) L\u01b0u c\u00e1c ch\u1ee9ng t\u1eeb ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p;<\/em>
\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;<\/em>
\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:<\/em>
\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;<\/em>
\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.<\/em>
\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;<\/em>
\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:<\/em>
\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; <\/em>
\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;<\/em>
\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.<\/em>
\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.”<\/em>
\n<\/span><\/p>\nTheo quy \u0111\u1ecbnh tr\u00ean th\u1eddi h\u1ea1n c\u1ee7a vi\u1ec7c b\u1ed5 sung h\u1ed3 s\u01a1 khai h\u1ea3i quan c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n\n- V\u1ec1 th\u1eddi gian khai b\u1ed5 sung: Vi\u1ec7c 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 n\u1ebfu c\u01a1 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 trong th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u khai b\u1ed5 sung; tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan nh\u01b0ng ch\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t ho\u1eb7c ch\u01b0a c\u00f3 s\u1ed1 hi\u1ec7u container c\u00f3 th\u1eddi gian 03 ng\u00e0y sau khi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t v\u00e0 ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eeda \u0111\u1ed5i;<\/span><\/li>\n
- V\u1ec1 th\u1eddi gian gi\u1ea3i quy\u1ebft vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung: \u0111\u1ed1i v\u1edbi h\u00e0ng ch\u01b0a th\u00f4ng quan trong th\u1eddi h\u1ea1n 02 gi\u1edd l\u00e0m vi\u1ec7c (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 08 gi\u1edd); h\u00e0ng \u0111\u00e3 qua th\u00f4ng quan trong th\u1eddi h\u1ea1n 08 gi\u1edd l\u00e0m vi\u1ec7c (tr\u01b0\u1edbc \u0111\u00e2y l\u00e0 05 ng\u00e0y).<\/span><\/li>\n<\/ul>\n
So v\u1edbi tr\u01b0\u1edbc \u0111\u00e2y, vi\u1ec7c khai b\u1ed5 sung theo Th\u00f4ng t\u01b0 38\/2015\/TT-BTC \u0111\u00e3 b\u1ecf m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh nh\u01b0:<\/span><\/p>\n\n- B\u1ecf quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n: Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf ch\u1ee9ng minh v\u00e0 C\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf, \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh t\u00ednh trung th\u1ef1c, x\u00e1c \u0111\u1ecbnh v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c khai b\u1ed5 sung.<\/span><\/li>\n
- B\u00e3i b\u1ecf m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau th\u00f4ng tin kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ph\u1ee5 l\u1ee5c II, \u0111\u1ed3ng th\u1eddi b\u1ed5 sung h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng kh\u00f4ng h\u1ed7 tr\u1ee3 khai b\u1ed5 sung (ch\u1ec9 ti\u00eau t\u00ean ng\u01b0\u1eddi XK, NK, m\u00e3 \u0111\u1ecba \u0111i\u1ec3m l\u01b0u kho h\u00e0ng ch\u1edd th\u00f4ng quan d\u1ef1 ki\u1ebfn, ph\u00e2n lo\u1ea1i c\u00e1 nh\u00e2n\/ t\u1ed5 ch\u1ee9c, ng\u00e0y khai b\u00e1o (d\u1ef1 ki\u1ebfn)).<\/span><\/li>\n<\/ul>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Khi doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c khai h\u1ea3i quan \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a s\u1ebd kh\u00f4ng tr\u00e1nh kh\u1ecfi vi\u1ec7c khai ch\u01b0a \u0111\u00fang v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u0169ng nh\u01b0 c\u00f2n thi\u1ebfu s\u00f3t trong vi\u1ec7c khai h\u1ea3i quan. V\u1eady trong tr\u01b0\u1eddng h\u1ee3p nh\u01b0 th\u1ebf n\u00e0o \u0111\u01b0\u1ee3c khai b\u1ed5 sung h\u1ea3i quan v\u00e0 th\u1ee7 t\u1ee5c c\u1ee7a n\u00f3 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i Quy \u0111\u1ecbnh v\u1ec1 khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18617,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2142],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17295"}],"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=17295"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18617"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17295"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"Quy](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-ve-khai-bo-sung-ho-so-hai-quan-anh-chinh-300x205.jpg\")
<\/h2>\n