{"id":17423,"date":"2015-11-06T09:28:10","date_gmt":"2015-11-06T09:28:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17423"},"modified":"2016-12-12T02:50:37","modified_gmt":"2016-12-12T02:50:37","slug":"quy-dinh-khai-bao-giai-phong-hang-hoa-va-co-so-xac-dinh-hang-hoa-xuat-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17423","title":{"rendered":"Quy \u0111\u1ecbnh khai b\u00e1o gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a v\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u"},"content":{"rendered":"

\"Quy<\/a><\/h2>\n

Khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u00e0o khu ch\u1ebf xu\u1ea5t, \u0111i\u1ec1u ki\u1ec7n nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 doanh nghi\u1ec7p khai b\u00e1o gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a v\u00e0 d\u1ef1a tr\u00ean c\u01a1 s\u1edf nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i:<\/span><\/p>\n

\u00a0Quy \u0111\u1ecbnh khai b\u00e1o gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a v\u00e0 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/h2>\n

1. Quy \u0111\u1ecbnh v\u1ec1 khai b\u00e1o th\u00f4ng tin gi\u1ea3i ph\u00f3ng h\u00e0ng<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1, 2 \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 khai b\u00e1o gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

“1. 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:<\/em><\/span><\/p>\n

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

a.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/em><\/span><\/p>\n

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

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

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

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

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

b.1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/em><\/span><\/p>\n

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

b.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:<\/em><\/span><\/p>\n

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

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

2. \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:<\/em><\/span><\/p>\n

a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan<\/em><\/span><\/p>\n

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

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

a.3) Th\u1ef1c hi\u1ec7n khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 n\u00e0y.<\/em><\/span><\/p>\n

b) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/em><\/span><\/p>\n

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

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

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

b.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.”<\/em><\/span><\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, h\u01b0\u1edbng d\u1eabn chi ti\u1ebft ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o th\u00f4ng tin gi\u1ea3i ph\u00f3ng h\u00e0ng r\u1ea5t r\u00f5 r\u00e0ng, c\u1ee5 th\u1ec3. C\u00e1c b\u1ea1n c\u1ea7n ch\u00fa \u00fd nh\u1eefng \u0111i\u1ec3m t\u00f3m t\u1eaft sau:<\/span><\/p>\n