{"id":17316,"date":"2015-11-16T09:51:20","date_gmt":"2015-11-16T09:51:20","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17316"},"modified":"2016-12-08T09:51:52","modified_gmt":"2016-12-08T09:51:52","slug":"quy-dinh-ve-kiem-tra-xac-dinh-xuat-xu-hang-hoa-xuat-khau-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17316","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

\"Quy<\/h2>\n

Vi\u1ec7c ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan h\u1ea3i quan l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n

1. Ki\u1ec3m tra h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/span><\/h2>\n

1.1 \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/span><\/p>\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/em><\/span><\/p>\n

Xu\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.<\/em><\/span><\/p>\n

Khi 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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean xu\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 h\u00f3a.<\/span><\/p>\n

Chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a c\u1ee7a H\u1ea3i quan\u00a0Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a c\u1ee7a H\u1ea3i quan<\/a><\/span><\/p>\n

1.2 \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/span><\/strong><\/span><\/p>\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> v\u1ec1 ki\u1ec3m tra h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/em><\/span><\/p>\n

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

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

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

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

c.1) L\u1ed7i ch\u00ednh t\u1ea3 ho\u1eb7c \u0111\u00e1nh m\u00e1y;<\/em><\/span><\/p>\n

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

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

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

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

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

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

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

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

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

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

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

Khi 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.<\/em><\/span><\/p>\n

Trong 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.\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n