{"id":22699,"date":"2016-04-26T03:01:32","date_gmt":"2016-04-26T03:01:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22699"},"modified":"2016-07-12T07:48:24","modified_gmt":"2016-07-12T07:48:24","slug":"thong-tu-1962012tt-btc-quy-dinh-thu-tuc-hai-quan-dien-tu-doi-voi-hang-hoa-xuat-nhap-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22699","title":{"rendered":"Th\u00f4ng t\u01b0 196\/2012\/TT-BTC quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i"},"content":{"rendered":"

L\u01afU \u00dd<\/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 ho\u1eb7c t\u1ea3i tr\u1ef1c ti\u1ebfp >>>T\u1ea0I \u0110\u00c2Y<\/a>
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

S\u1ed1: 196\/2012\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 11 n\u0103m 2012<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110I\u1ec6N T\u1eec \u0110\u1ed0I V\u1eda H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U,NH\u1eacP KH\u1ea8U TH\u01af\u01a0NG M\u1ea0I<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan s\u1ed1 29\/2001\/QH10 ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2001 v\u00e0 Lu\u1eadt s\u1ed1 42\/2005\/QH11 ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan;<\/em><\/span><\/p>\n

C\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 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11 ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt B\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng s\u1ed1 52\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0110\u1ea7u t\u01b0 s\u1ed1 59\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2012\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 10 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u1ec1 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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2008\/N\u0110-CP ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 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;<\/em><\/span><\/p>\n

Th\u1ef1c hi\u1ec7n Ngh\u1ecb quy\u1ebft s\u1ed1 25\/NQ-CP ng\u00e0y 02 th\u00e1ng 6 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 vi\u1ec7c \u0111\u01a1n gi\u1ea3n h\u00f3a 258 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9, Ng\u00e0nh v\u00e0 Ngh\u1ecb quy\u1ebft s\u1ed1 68\/NQ-CP ng\u00e0y 27 th\u00e1ng 12 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ed9c ph\u1ea1m vi ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 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.<\/em><\/span><\/p>\n

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

H\u01af\u1edaNG D\u1eaaN CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

c) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

d) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t;<\/span><\/p>\n

\u0111) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

e) H\u00e0ng h\u00f3a kinh doanh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t;<\/span><\/p>\n

f) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7;<\/span><\/p>\n

g) H\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

h) H\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i xu\u1ea5t tr\u1ea3;<\/span><\/p>\n

i) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u;<\/span><\/p>\n

k) 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;<\/span><\/p>\n

l) H\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan.<\/span><\/p>\n

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 kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh ri\u00eang.<\/span><\/p>\n

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 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh li\u00ean quan \u0111\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng ho\u00e1 th\u01b0\u01a1ng m\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p Th\u00f4ng t\u01b0 n\u00e0y kh\u00f4ng quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan.<\/span><\/p>\n

C\u01a1 quan kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef<\/strong><\/span><\/p>\n

Trong Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span><\/p>\n

\u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d l\u00e0 h\u00ecnh th\u1ee9c th\u00f4ng quan c\u00f3 \u0111i\u1ec1u ki\u1ec7n, theo \u0111\u00f3 c\u01a1 quan H\u1ea3i quan cho ph\u00e9p h\u00e0ng h\u00f3a \u0111ang trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan \u0111\u01b0\u1ee3c \u0111\u1eb7t d\u01b0\u1edbi quy\u1ec1n \u0111\u1ecbnh \u0111o\u1ea1t c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

\u201c\u0110\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n\u201d l\u00e0 vi\u1ec7c c\u01a1 quan H\u1ea3i quan cho ph\u00e9p h\u00e0ng h\u00f3a \u0111ang trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan khi \u0111\u00e3 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u00e1m s\u00e1t h\u1ea3i quan do T\u1ed5ng c\u1ee5c H\u1ea3i quan quy \u0111\u1ecbnh ho\u1eb7c giao cho ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a ch\u1edd th\u00f4ng quan.<\/span><\/p>\n

\u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ho\u1eb7c \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi c\u00e1c khu v\u1ef1c g\u1ed3m: c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf, c\u1ea3ng bi\u1ec3n qu\u1ed1c t\u1ebf, c\u1ea3ng s\u00f4ng qu\u1ed1c t\u1ebf, c\u1ea3ng h\u00e0ng kh\u00f4ng d\u00e2n d\u1ee5ng qu\u1ed1c t\u1ebf, c\u1ea3ng n\u1ed9i \u0111\u1ecba (ti\u1ebfng Anh Inland Clearance Depot, vi\u1ebft t\u1eaft l\u00e0 ICD), kho ngo\u1ea1i quan, kho b\u1ea3o thu\u1ebf, khu v\u1ef1c \u01b0u \u0111\u00e3i h\u1ea3i quan, khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, b\u01b0u \u0111i\u1ec7n qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u201cH\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7\u201d l\u00e0 h\u00e0ng h\u00f3a do th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam (bao g\u1ed3m c\u1ea3 th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t) xu\u1ea5t kh\u1ea9u cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao, nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00f3 t\u1ea1i Vi\u1ec7t Nam cho th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam kh\u00e1c.<\/span><\/p>\n

\u201cNg\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7\u201d (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi l\u00e0 \u201cdoanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u\u201d) l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

\u201cNg\u01b0\u1eddi nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7\u201d (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi l\u00e0 \u201cdoanh nghi\u1ec7p nh\u1eadp kh\u1ea9u\u201d) l\u00e0 ng\u01b0\u1eddi mua h\u00e0ng c\u1ee7a th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam t\u1eeb ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7.<\/span><\/p>\n

\u0110i\u1ec1u 4. Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i (g\u1ed3m c\u1ea3 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt).<\/span><\/p>\n

T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u u\u1ef7 th\u00e1c.<\/span><\/p>\n

\u0110\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/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<\/strong><\/span><\/p>\n

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 l\u00e0 ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng \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. Danh s\u00e1ch c\u00e1c 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 cung c\u1ea5p ch\u1eef k\u00fd s\u1ed1 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 \u0111\u01b0\u1ee3c \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><\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a ch\u1eef k\u00fd s\u1ed1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 v\u00e0 \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2007\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 02 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1ec1 ch\u1eef k\u00fd s\u1ed1 v\u00e0 d\u1ecbch v\u1ee5 ch\u1ee9ng th\u1ef1c ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>\n

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 th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed H\u1ea3i quan. C\u00e1c n\u1ed9i dung \u0111\u0103ng k\u00fd g\u1ed3m:<\/span><\/p>\n

a) T\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan (n\u1ebfu c\u00f3);<\/span><\/p>\n

b) H\u1ecd v\u00e0 t\u00ean, s\u1ed1 ch\u1ee9ng minh nh\u00e2n d\u00e2n ho\u1eb7c h\u1ed9 chi\u1ebfu, ch\u1ee9c danh (n\u1ebfu c\u00f3) c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c c\u1ea5p ch\u1ee9ng th\u01b0 s\u1ed1;<\/span><\/p>\n

c) S\u1ed1 nh\u1eadn d\u1ea1ng ch\u1eef k\u00fd s\u1ed1 (Serial Number);<\/span><\/p>\n

d) Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a ch\u1eef k\u00fd s\u1ed1.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i \u0111\u0103ng k\u00fd l\u1ea1i v\u1edbi c\u01a1 quan H\u1ea3i quan c\u00e1c th\u00f4ng tin n\u00eau t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y 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><\/p>\n

Kh\u00f4ng qu\u00e1 2 ph\u00fat k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c \u0111\u0103ng k\u00fd, th\u00f4ng qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed h\u1ea3i quan, c\u01a1 quan H\u1ea3i quan tr\u1ea3 l\u1eddi ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i (c\u00f3 n\u00eau r\u00f5 l\u00fd do) ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

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

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 theo l\u1ed9 tr\u00ecnh \u0111\u1ea3m b\u1ea3o t\u1eadp trung h\u00f3a x\u1eed l\u00fd d\u1eef li\u1ec7u, t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd h\u1ea3i quan.<\/span><\/p>\n

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 x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

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 x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

a) C\u00f4ng ch\u1ee9c h\u1ea3i quan;<\/span><\/p>\n

b) Ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

c) 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><\/p>\n

d) 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 cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

\u0111) 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><\/p>\n

e) C\u00e1c t\u1ed5 ch\u1ee9c kinh doanh d\u1ecbch v\u1ee5 kho b\u00e3i;<\/span><\/p>\n

g) C\u00e1c c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c kh\u00e1c theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

M\u1ee9c \u0111\u1ed9 truy c\u1eadp H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan:<\/span><\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c truy c\u1eadp H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

Vi\u1ec7c truy c\u1eadp H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan 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><\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II Ph\u1ea7n II Th\u00f4ng t\u01b0 s\u1ed1 78\/2008\/TT-BTC ng\u00e0y 15\/9\/2008 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 27\/2007\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 2 n\u0103m 2007 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

Khi 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\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) 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, 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 x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan; s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \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;<\/span><\/p>\n

b) Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u00e0 ng\u01b0\u1eddi \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o qua c\u00e1c c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 80\/2011\/TT-BTC ng\u00e0y 09\/6\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh14\/2011\/N\u0110-CP ng\u00e0y 16\/2\/2011 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 c\u00f3 kh\u1ea3 n\u0103ng s\u1eed d\u1ee5ng th\u00e0nh th\u1ea1o H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

c) Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i 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.<\/span><\/p>\n

\u0110i\u1ec1u 7. Th\u1eddi gian khai v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Th\u1eddi h\u1ea1n ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 18 Lu\u1eadt H\u1ea3i quan.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u l\u00e0 ng\u00e0y ghi tr\u00ean d\u1ea5u c\u1ee7a c\u01a1 quan H\u1ea3i quan \u0111\u00f3ng l\u00ean b\u1ea3n khai h\u00e0ng h\u00f3a (b\u1ea3n l\u01b0\u1ee3c khai h\u00e0ng h\u00f3a) 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 ho\u1eb7c s\u1ed5 theo d\u00f5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i qua c\u1eeda kh\u1ea9u, \u0111\u01b0\u1eddng s\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9.<\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a t\u1edd khai h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 18 Lu\u1eadt H\u1ea3i quan \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1c ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

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

QUY \u0110\u1ecaNH CHUNG V\u1ec0 TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110I\u1ec6N T\u1eec \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U TH\u01af\u01a0NG M\u1ea0I<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 8. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

H\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed bao g\u1ed3m:<\/span><\/p>\n

a) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u1edf d\u1ea1ng \u0111i\u1ec7n t\u1eed. Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t tr\u00ecnh, n\u1ed9p b\u1ea3n gi\u1ea5y theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c in ra gi\u1ea5y theo m\u1eabu T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; m\u1eabu Ph\u1ee5 l\u1ee5c t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, m\u1eabu T\u1edd khai s\u1eeda \u0111\u1ed5i b\u1ed5 sung, m\u1eabu B\u1ea3n k\u00ea t\u1ea1i Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u00f3 01 (m\u1ed9t) ph\u1ee5 l\u1ee5c, ng\u01b0\u1eddi khai h\u1ea3i quan k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u tr\u1ef1c ti\u1ebfp l\u00ean b\u1ea3n ph\u1ee5 l\u1ee5c. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u00f3 nhi\u1ec1u h\u01a1n 01 (m\u1ed9t) ph\u1ee5 l\u1ee5c th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0o t\u1edd ph\u1ee5 l\u1ee5c cu\u1ed1i c\u00f9ng v\u00e0 to\u00e0n b\u1ed9 c\u00e1c t\u1edd ph\u1ee5 l\u1ee5c ph\u1ea3i \u0111\u00f3ng d\u1ea5u gi\u00e1p lai.<\/span><\/p>\n

b) C\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2012\/N\u0110-CP.<\/span><\/p>\n

Vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ee9ng t\u1eeb gi\u1ea5y sang d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, vi\u1ec7c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb chuy\u1ec3n \u0111\u1ed5i c\u1ee7a h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

c) C\u00e1c gi\u1ea5y t\u1edd quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y n\u1ebfu l\u00e0 b\u1ea3n ch\u1ee5p th\u00ec ch\u1ee7 h\u00e0ng, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee7 h\u00e0ng ph\u1ea3i x\u00e1c nh\u1eadn, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a c\u00e1c gi\u1ea5y t\u1edd n\u00e0y.<\/span><\/p>\n

Khi ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ea5p l\u1ea1i t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in (b\u1ea3n do ng\u01b0\u1eddi khai h\u1ea3i quan l\u01b0u) \u0111\u00e3 b\u1ecb th\u1ea5t l\u1ea1c, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai in t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed t\u1eeb 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 n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u Chi c\u1ee5c v\u00e0 x\u00e1c nh\u1eadn \u201cT\u1edd khai \u0111\u01b0\u1ee3c Chi c\u1ee5c H\u1ea3i quan\u2026c\u1ea5p l\u1ea1i ng\u00e0y…th\u00e1ng…n\u0103m…\u201d. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p l\u1ea1i, th\u1ee7 t\u1ee5c c\u1ea5p l\u1ea1i, vi\u1ec7c s\u1eed d\u1ee5ng, theo d\u00f5i, qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi t\u1edd khai \u0111i\u1ec7n t\u1eed in c\u1ea5p l\u1ea1i th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi t\u1edd khai sao y b\u1ea3n ch\u00ednh t\u1eeb b\u1ea3n ch\u00ednh t\u1edd khai gi\u1ea5y l\u01b0u t\u1ea1i c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 9. Khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Khi khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

T\u1ea1o th\u00f4ng tin khai t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed (bao g\u1ed3m c\u1ea3 t\u1edd khai tr\u1ecb gi\u00e1 trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1 theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh) tr\u00ean H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed, \u0111\u1ecbnh d\u1ea1ng quy \u0111\u1ecbnh v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 khai.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i khai r\u00f5 n\u1ed9i dung u\u1ef7 quy\u1ec1n;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c nhau ho\u1eb7c theo m\u1ed9t lo\u1ea1i h\u00ecnh nh\u01b0ng c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00e1c nhau th\u00ec ph\u1ea3i khai tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00e1c nhau theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng ho\u1eb7c t\u1eebng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf t\u01b0\u01a1ng \u1ee9ng, ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

b1) M\u1ed9t m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u nh\u01b0ng c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p 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 kh\u00e1c nhau th\u00ec th\u1ef1c hi\u1ec7n khai tr\u00ean c\u00f9ng m\u1ed9t t\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

b2) L\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u g\u1ed3m nhi\u1ec1u m\u1eb7t h\u00e0ng c\u00f3 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf kh\u00e1c nhau thu\u1ed9c c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng, c\u00f9ng m\u1ed9t lo\u1ea1i h\u00ecnh, n\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p thu\u1ebf ngay ho\u1eb7c c\u00f3 b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng th\u00ec khai tr\u00ean c\u00f9ng m\u1ed9t t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

c) Khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng:<\/span><\/p>\n

c1) M\u1ed9t m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng, c\u00f3 m\u1ed9t ho\u1eb7c nhi\u1ec1u h\u00f3a \u0111\u01a1n c\u1ee7a m\u1ed9t ng\u01b0\u1eddi b\u00e1n h\u00e0ng, c\u00f9ng \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, giao h\u00e0ng m\u1ed9t l\u1ea7n, c\u00f3 m\u1ed9t v\u1eadn \u0111\u01a1n th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai tr\u00ean m\u1ed9t t\u1edd khai ho\u1eb7c nhi\u1ec1u t\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

c2) M\u1ed9t m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng, c\u00f9ng \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, c\u00f9ng b\u00e1n cho m\u1ed9t kh\u00e1ch h\u00e0ng v\u00e0 giao h\u00e0ng m\u1ed9t l\u1ea7n th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai tr\u00ean m\u1ed9t t\u1edd khai ho\u1eb7c nhi\u1ec1u t\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

c3) Khi khai h\u1ea3i quan, 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\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 khai h\u1ebft 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 theo m\u1eabu t\u1ea1i Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y; v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng th\u00ec ch\u1ec9 c\u1ea7n khai t\u1ed5ng l\u01b0\u1ee3ng h\u00e0ng c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng\/\u0111\u01a1n h\u00e0ng tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\/nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

d) 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 su\u1ea5t so v\u1edbi quy \u0111\u1ecbnh ho\u1eb7c h\u01b0\u1edfng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t th\u00ec khi khai thu\u1ebf su\u1ea5t ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai c\u1ea3 m\u1ee9c thu\u1ebf su\u1ea5t tr\u01b0\u1edbc khi gi\u1ea3m v\u00e0 t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m gi\u1ea3m ho\u1eb7c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh n\u00e0o;<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p, ho\u1eb7c thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t ho\u1eb7c \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec khi khai h\u1ea3i quan ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn c\u00e1c n\u1ed9i dung n\u00eau tr\u00ean theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 \u0111\u1ecbnh d\u1ea1ng quy \u0111\u1ecbnh t\u1ea1i m\u1eabu T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed thu\u1ed9c Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

G\u1eedi t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i c\u1ee7a c\u01a1 quan H\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

a) Khi nh\u1eadn \u201cTh\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d: ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c gi\u1ea3i tr\u00ecnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

b) Khi nh\u1eadn \u201cS\u1ed1 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d v\u00e0 \u201cQuy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra\u201d:<\/span><\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

b1.1) In T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d tr\u00ean H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo m\u1eabu T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in (01 b\u1ea3n); k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in;<\/span><\/p>\n

b1.2) Xu\u1ea5t tr\u00ecnh t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in n\u00eau t\u1ea1i \u0111i\u1ec3m b1.1 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y c\u00f9ng h\u00e0ng h\u00f3a t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan c\u00f3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ec3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d v\u00e0 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c (n\u1ebfu c\u00f3).<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, n\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 nhu c\u1ea7u x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in, ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh t\u1edd khai \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d \u0111\u1ec3 Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed x\u00e1c nh\u1eadn.<\/span><\/p>\n

N\u1ebfu c\u00f3 nhu c\u1ea7u x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d tr\u01b0\u1edbc khi x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d, ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in n\u00eau t\u1ea1i \u0111i\u1ec3m b1.1 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 x\u00e1c nh\u1eadn sau \u0111\u00f3 xu\u1ea5t tr\u00ecnh t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn c\u00f9ng h\u00e0ng h\u00f3a t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t \u0111\u1ec3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d v\u00e0 l\u00e0m ti\u1ebfp c\u00e1c th\u1ee7 t\u1ee5c (n\u1ebfu c\u00f3).<\/span><\/p>\n

b2) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i xu\u1ea5t tr\u00ecnh, n\u1ed9p gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

b2.1) In t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d tr\u00ean H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo m\u1eabu T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in (01 b\u1ea3n); k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in;<\/span><\/p>\n

b2.2) Xu\u1ea5t tr\u00ecnh t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in n\u00eau t\u1ea1i \u0111i\u1ec3m b2.1 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y v\u00e0 xu\u1ea5t tr\u00ecnh\/n\u1ed9p gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ec3 x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d;<\/span><\/p>\n

b2.3) Xu\u1ea5t tr\u00ecnh t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in n\u00eau \u0111i\u1ec3m b2.2 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y c\u00f9ng h\u00e0ng h\u00f3a t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ec3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d v\u00e0 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c (n\u1ebfu c\u00f3).<\/span><\/p>\n

b3) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ki\u1ec3m tra tr\u01b0\u1edbc khi cho ph\u00e9p th\u00f4ng quan h\u00e0ng h\u00f3a: ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh 02 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in; 02 t\u1edd khai tr\u1ecb gi\u00e1 (n\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1) c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ec3 Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ki\u1ec3m tra theo y\u00eau c\u1ea7u v\u00e0 th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

b3.1) Khi \u0111\u01b0\u1ee3c \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d: ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1eadn 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d, 01 t\u1edd khai tr\u1ecb gi\u00e1 (n\u1ebfu c\u00f3) v\u00e0 01 Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y. Khi mang h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

b3.2) Khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 h\u00e0ng h\u00f3a \u0111\u1ec3 c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra: ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b4 kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b4) Tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 h\u00e0ng h\u00f3a \u0111\u1ec3 ki\u1ec3m tra: ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh 02 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in, 02 t\u1edd khai tr\u1ecb gi\u00e1 (n\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1) c\u00f9ng to\u00e0n b\u1ed9 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan theo y\u00eau c\u1ea7u v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ki\u1ec3m tra. Khi \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d, ho\u1eb7c \u201cCho ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d, ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1eadn 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d ho\u1eb7c \u201cCho ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d, 01 phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y, 01 phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng nh\u1eadp kh\u1ea9u xin chuy\u1ec3n c\u1eeda kh\u1ea9u), 01 t\u1edd khai tr\u1ecb gi\u00e1 (n\u1ebfu c\u00f3). Khi mang h\u00e0ng h\u00f3a qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c ph\u00e9p ch\u1eadm n\u1ed9p b\u1ea3n ch\u00ednh m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb trong h\u1ed3 s\u01a1 h\u1ea3i quan tr\u1eeb gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a 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 v\u00e0 ph\u1ea3i khai v\u1ec1 vi\u1ec7c ch\u1eadm n\u1ed9p tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ph\u00e9p ch\u1eadm n\u1ed9p trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u00ec th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ph\u00e9p ch\u1eadm n\u1ed9p l\u00e0 kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n cho ch\u1eadm n\u1ed9p ch\u1ee9ng t\u1eeb: Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p ch\u1eadm n\u1ed9p ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

\u0110i\u1ec1u 10. S\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span><\/p>\n

Vi\u1ec7c s\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y:<\/span><\/p>\n

a) S\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ho\u1eb7c tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 34 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/span><\/p>\n

b) S\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan khi h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai v\u00e0 tr\u01b0\u1edbc khi c\u01a1 quan H\u1ea3i quan ti\u1ebfn h\u00e0nh ki\u1ec3m tra sau th\u00f4ng quan, n\u1ebfu vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ed5 sung n\u1ed9i dung T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed kh\u00f4ng li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

c) Khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c n\u1ed9i dung c\u00f3 sai s\u00f3t g\u00e2y \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

c1) Sai s\u00f3t do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ph\u00e1t hi\u1ec7n, t\u1ef1 gi\u00e1c khai b\u00e1o v\u1edbi c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

c2) Th\u1eddi \u0111i\u1ec3m khai b\u00e1o trong th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng tr\u01b0\u1edbc khi c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf;<\/span><\/p>\n

c3) C\u00f3 sai s\u00f3t v\u1ec1 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p; sai s\u00f3t v\u1ec1 tr\u1ecb gi\u00e1, xu\u1ea5t x\u1ee9, m\u00e3 s\u1ed1, m\u1ee9c thu\u1ebf su\u1ea5t, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u00e3 n\u1ed9p cho c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

c4) Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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, ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c khai b\u1ed5 sung.<\/span><\/p>\n

d) \u0110\u01b0\u1ee3c s\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan ngo\u00e0i th\u1eddi h\u1ea1n s\u00e1u m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai h\u1ea3i quan s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/span><\/p>\n

d1) Sai s\u00f3t do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ph\u00e1t hi\u1ec7n, t\u1ef1 gi\u00e1c khai b\u00e1o v\u1edbi c\u01a1 quan H\u1ea3i quan tr\u01b0\u1edbc khi c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra thu\u1ebf, thanh tra thu\u1ebf, ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

d2) Ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf 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 ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p c\u1ee7a vi\u1ec7c khai s\u1eeda ch\u1eefa, b\u1ed5 sung.<\/span><\/p>\n

N\u1ed9i dung s\u1eeda ch\u1eefa, khai b\u1ed5 sung bao g\u1ed3m:<\/span><\/p>\n

a) Khai b\u1ed5 sung th\u00f4ng tin l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh c\u00e1c y\u1ebfu t\u1ed1, c\u0103n c\u1ee9 t\u00ednh thu\u1ebf ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf; ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf;<\/span><\/p>\n

b) Khai b\u1ed5 sung s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p, s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch c\u00f2n ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 ti\u1ec1n thu\u1ebf ch\u00eanh l\u1ec7ch n\u1ed9p th\u1eeba (n\u1ebfu c\u00f3), s\u1ed1 ti\u1ec1n ph\u1ea1t ch\u1eadm n\u1ed9p c\u1ee7a s\u1ed1 ti\u1ec1n thu\u1ebf khai b\u1ed5 sung (n\u1ebfu ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p ti\u1ec1n thu\u1ebf khai b\u1ed5 sung qu\u00e1 th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf) \u0111\u1ed1i v\u1edbi t\u1eebng m\u1eb7t h\u00e0ng v\u00e0 c\u1ee7a c\u1ea3 t\u1edd khai h\u1ea3i quan; cam k\u1ebft v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 khai b\u1ed5 sung;<\/span><\/p>\n

c) Khai s\u1eeda ch\u1eefa, b\u1ed5 sung th\u00f4ng tin kh\u00e1c tr\u00ean t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c s\u1eeda ch\u1eefa, khai b\u1ed5 sung<\/span><\/p>\n

Khi s\u1eeda ch\u1eefa, khai b\u1ed5 sung theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1o th\u00f4ng tin s\u1eeda ch\u1eefa, b\u1ed5 sung tr\u00ean T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, n\u00eau r\u00f5 l\u00fd do s\u1eeda ch\u1eefa, b\u1ed5 sung; g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb gi\u1ea5y ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh khi c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u g\u1ed3m:<\/span><\/p>\n

a) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in, Ph\u1ee5 l\u1ee5c t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in (n\u1ebfu c\u00f3), B\u1ea3n k\u00ea (n\u1ebfu c\u00f3);<\/span><\/p>\n

b) C\u00e1c ch\u1ee9ng t\u1eeb theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n;<\/span><\/p>\n

c) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed b\u1ed5 sung trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan H\u1ea3i quan \u0111\u00e3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d ho\u1eb7c \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o quan\u201d ho\u1eb7c \u201cCho ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d.<\/span><\/p>\n

X\u1eed l\u00fd h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, khai b\u1ed5 sung<\/span><\/p>\n

Khi ti\u1ebfp nh\u1eadn th\u00f4ng tin khai s\u1eeda ch\u1eefa, b\u1ed5 sung c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n ph\u00e2n lu\u1ed3ng theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

a) Ch\u1ea5p nh\u1eadn cho ph\u00e9p s\u1eeda ch\u1eefa, b\u1ed5 sung tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin khai;<\/span><\/p>\n

b) Ki\u1ec3m tra h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, khai b\u1ed5 sung tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p s\u1eeda ch\u1eefa, khai b\u1ed5 sung.<\/span><\/p>\n

C\u00f4ng ch\u1ee9c h\u1ea3i quan khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, b\u1ed5 sung th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

b1) Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c c\u1ee7a h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, khai b\u1ed5 sung v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u00ean \u201cTh\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d; tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 khai b\u1ed5 sung \u0111\u01b0\u1ee3c in ra ch\u1ee9ng t\u1eeb gi\u1ea5y c\u01a1 quan H\u1ea3i quan tr\u1ea3 cho ng\u01b0\u1eddi khai h\u1ea3i quan 01 b\u1ea3n, l\u01b0u 01 b\u1ea3n;<\/span><\/p>\n

b2) Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, khai b\u1ed5 sung trong th\u1eddi h\u1ea1n sau \u0111\u00e2y:<\/span><\/p>\n

b2.1) Trong th\u1eddi h\u1ea1n t\u00e1m gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa, khai b\u1ed5 sung tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan H\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a;<\/span><\/p>\n

b2.2) Trong th\u1eddi h\u1ea1n n\u0103m ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 s\u1eeda ch\u1eefa, khai b\u1ed5 sung \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n cho s\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan: Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh cho s\u1eeda ch\u1eefa t\u1edd khai, khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 11. H\u1ee7y t\u1edd khai h\u1ea3i quan<\/strong><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u1ee7y t\u1edd khai:<\/span><\/p>\n

a) Qu\u00e1 th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd, c\u1ea5p s\u1ed1 t\u1edd khai h\u1ea3i quan m\u00e0 kh\u00f4ng xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

b) Qu\u00e1 th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan 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><\/p>\n

c) Qu\u00e1 th\u1eddi h\u1ea1n m\u01b0\u1eddi l\u0103m ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd, c\u1ea5p s\u1ed1 t\u1edd khai h\u1ea3i quan, 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 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

d) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd, c\u1ea5p s\u1ed1 nh\u01b0ng kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c h\u1ea3i 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 ho\u1eb7c c\u00f3 c\u00e1c s\u1ef1 c\u1ed1 ngo\u00e0i H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

\u0111) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb h\u1ee7y t\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u0103ng k\u00fd trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

\u01111) Khai nhi\u1ec1u t\u1edd khai cho m\u1ed9t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a;<\/span><\/p>\n

\u01112) T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 c\u00f3 h\u00e0ng h\u00f3a ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan nh\u01b0ng ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a;<\/span><\/p>\n

\u01113) T\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd kh\u00f4ng \u0111\u00fang lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ee7y t\u1edd khai tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ebft \u0111\u1ecbnh mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span><\/p>\n

Tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c h\u1ee7y t\u1edd khai<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span><\/p>\n

Khi h\u1ee7y t\u1edd khai theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1o th\u00f4ng tin h\u1ee7y t\u1edd khai theo \u0111\u00fang khu\u00f4n d\u1ea1ng t\u1ea1i m\u1eabu Th\u00f4ng tin h\u1ee7y t\u1edd khai, n\u00eau r\u00f5 l\u00fd do, g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, nh\u1eadn \u201cTh\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c y\u00eau c\u1ea7u t\u1ea1i th\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p cho c\u01a1 quan H\u1ea3i quan 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in; c\u00e1c ph\u1ee5 l\u1ee5c t\u1edd khai, c\u00e1c b\u1ea3n k\u00ea, v\u00e0 phi\u1ebfu ki\u1ec3m tra h\u1ed3 s\u01a1 gi\u1ea5y, phi\u1ebfu ki\u1ec3m tra h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3) trong tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t\u201d \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0\/ho\u1eb7c \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d ho\u1eb7c \u201cCho ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u01a1 quan H\u1ea3i quan:<\/span><\/p>\n

b1) Qu\u00e1 th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n t\u1edd khai \u0111\u1ed1i v\u1edbi nh\u1eefng t\u1edd khai quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y t\u1edd khai v\u00e0 ph\u1ea3n h\u1ed3i cho ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

b2) C\u00f4ng ch\u1ee9c h\u1ea3i quan ti\u1ebfp nh\u1eadn th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra d\u1eef li\u1ec7u t\u1edd khai h\u1ee7y, \u0111\u1ec1 xu\u1ea5t L\u00e3nh \u0111\u1ea1o Chi c\u1ee5c v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y tr\u00ean h\u1ec7 th\u1ed1ng. Trong tr\u01b0\u1eddng h\u1ee3p t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t\u201d \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0\/ho\u1eb7c \u201cTh\u00f4ng quan\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d ho\u1eb7c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d ho\u1eb7c \u201cH\u00e0ng chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec g\u1ea1ch ch\u00e9o b\u1eb1ng b\u00fat m\u1ef1c (ho\u1eb7c \u0111\u00f3ng d\u1ea5u h\u1ee7y), ghi ng\u00e0y, th\u00e1ng, n\u0103m th\u1ef1c hi\u1ec7n h\u1ee7y, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u, c\u00f4ng ch\u1ee9c l\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in.<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan l\u01b0u to\u00e0n b\u1ed9 d\u1eef li\u1ec7u tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c t\u1edd khai \u0111\u00e3 \u0111\u0103ng k\u00fd nh\u01b0ng ph\u1ea3i h\u1ee7y \u0111\u1ed3ng th\u1eddi th\u1ef1c hi\u1ec7n l\u01b0u t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ee7y (n\u1ebfu c\u00f3) theo th\u1ee9 t\u1ef1 s\u1ed1 t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n h\u1ee7y t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed: Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed xem x\u00e9t quy\u1ebft \u0111\u1ecbnh h\u1ee7y t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 12. Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd, ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, c\u1ea5p s\u1ed1 \u0111\u0103ng k\u00fd, ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan H\u1ea3i quan \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, 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 g\u1eedi \u201cTh\u00f4ng b\u00e1o t\u1eeb ch\u1ed1i t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do v\u00e0 h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c c\u1ea7n thi\u1ebft \u0111\u1ec3 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, c\u01a1 quan H\u1ea3i quan c\u1ea5p s\u1ed1 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 ph\u00e2n lu\u1ed3ng theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

a) Ch\u1ea5p nh\u1eadn th\u00f4ng tin khai t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, cho ph\u00e9p \u201cTh\u00f4ng quan\u201d hay \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d hay \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d (g\u1ecdi t\u1eaft l\u00e0 \u201clu\u1ed3ng xanh\u201d); ho\u1eb7c ch\u1ea5p nh\u1eadn th\u00f4ng tin khai t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, cho ph\u00e9p \u201cTh\u00f4ng quan\u201d hay \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d hay \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u1ea3i xu\u1ea5t tr\u00ecnh, n\u1ed9p gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u v\u1ec1 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m thu\u1ebf ho\u1eb7c b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, ch\u1ee9ng t\u1eeb ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d (g\u1ecdi t\u1eaft l\u00e0 \u201clu\u1ed3ng xanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n\u201d);<\/span><\/p>\n

b) Xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ki\u1ec3m tra tr\u01b0\u1edbc khi cho ph\u00e9p th\u00f4ng quan h\u00e0ng h\u00f3a (g\u1ecdi t\u1eaft l\u00e0 \u201clu\u1ed3ng v\u00e0ng\u201d). Vi\u1ec7c ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

c) Xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 h\u00e0ng h\u00f3a \u0111\u1ec3 ki\u1ec3m tra tr\u01b0\u1edbc khi cho ph\u00e9p th\u00f4ng quan h\u00e0ng h\u00f3a (g\u1ecdi t\u1eaft l\u00e0 \u201clu\u1ed3ng \u0111\u1ecf\u201d). Vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 13. Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/strong><\/span><\/p>\n

Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) H\u00ecnh th\u1ee9c ki\u1ec3m tra: ki\u1ec3m tra th\u00f4ng tin t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y;<\/span><\/p>\n

b) Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c ki\u1ec3m tra: c\u01a1 quan H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng qua k\u1ebft qu\u1ea3 x\u1eed l\u00fd th\u00f4ng tin qu\u1ea3n l\u00fd r\u1ee7i ro tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

c) N\u1ed9i dung ki\u1ec3m tra: ki\u1ec3m tra s\u1ef1 \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1, ki\u1ec3m tra n\u1ed9i dung khai tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, ki\u1ec3m tra ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed, \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung khai v\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed; ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa n\u1ed9i dung khai v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi cho ph\u00e9p th\u00f4ng quan h\u00e0ng h\u00f3a: th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

d1) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh v\u00e0 c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

d2) In 02 phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu Phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y;<\/span><\/p>\n

d3) C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

d3.1) \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 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

d3.2) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 15 ho\u1eb7c \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

d3.3) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n ph\u1ea3i l\u00e0m ti\u1ebfp c\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c: chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn c\u00e1c kh\u00e2u nghi\u1ec7p v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

d4) Tr\u1ea3 ng\u01b0\u1eddi khai h\u1ea3i quan 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in v\u00e0 01 b\u1ea3n \u201cPhi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ee9ng t\u1eeb gi\u1ea5y\u201d n\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d3.1 v\u00e0 \u0111i\u1ec3m d3.2 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a<\/span><\/p>\n

a) H\u00ecnh th\u1ee9c ki\u1ec3m tra: do c\u00f4ng ch\u1ee9c h\u1ea3i quan tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n, b\u1eb1ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt, b\u1eb1ng c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 kh\u00e1c;<\/span><\/p>\n

b) M\u1ee9c \u0111\u1ed9 ki\u1ec3m tra: mi\u1ec5n ki\u1ec3m tra, ki\u1ec3m tra m\u1ed9t ph\u1ea7n l\u00f4 h\u00e0ng t\u1edbi to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng;<\/span><\/p>\n

c) Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra: Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 qu\u1ea3n l\u00fd r\u1ee7i ro. Trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan cho l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a l\u00f4 h\u00e0ng v\u00e0 th\u00f4ng tin thu th\u1eadp \u0111\u01b0\u1ee3c Chi c\u1ee5c tr\u01b0\u1edfng H\u1ea3i quan n\u01a1i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra \u0111\u00e3 quy\u1ebft \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00f3, ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c thay \u0111\u1ed5i quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra;<\/span><\/p>\n

d) N\u1ed9i dung ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a: ki\u1ec3m tra t\u00ean h\u00e0ng, m\u00e3 s\u1ed1, s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a, nh\u00e3n hi\u1ec7u, nh\u00e3n h\u00e0ng h\u00f3a, ng\u00e0y s\u1ea3n xu\u1ea5t, h\u1ea1n s\u1eed d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a; \u0111\u1ed1i chi\u1ebfu s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed, \u0111\u1ecbnh m\u1ee9c nguy\u00ean li\u1ec7u v\u1eadt t\u01b0; \u0111\u1ed1i chi\u1ebfu h\u00e0ng h\u00f3a v\u1edbi m\u1eabu l\u01b0u c\u1ee7a nguy\u00ean li\u1ec7u ho\u1eb7c m\u1eabu s\u1ea3n ph\u1ea9m theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng;<\/span><\/p>\n

\u0111) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

\u01111) Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

\u01112) In 02 phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra theo m\u1eabu \u201cPhi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u00e0ng h\u00f3a\u201d, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0 y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean tr\u00ean b\u1ea3n phi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u00e0ng h\u00f3a;<\/span><\/p>\n

\u01113) C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n m\u1ed9t trong c\u00e1c c\u00f4ng vi\u1ec7c sau:<\/span><\/p>\n

\u01113.1) \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 \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u01113.2) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c \u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d ho\u1eb7c \u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 15 ho\u1eb7c \u0111i\u1ec3m b, kho\u1ea3n 3 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

\u01113.3) \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng thu\u1ed9c di\u1ec7n ph\u1ea3i l\u00e0m ti\u1ebfp c\u00e1c th\u1ee7 t\u1ee5c kh\u00e1c: chuy\u1ec3n h\u1ed3 s\u01a1 \u0111\u1ebfn c\u00e1c kh\u00e2u nghi\u1ec7p v\u1ee5 kh\u00e1c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u01114) Tr\u1ea3 ng\u01b0\u1eddi khai h\u1ea3i quan 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in v\u00e0 01 b\u1ea3n \u201cPhi\u1ebfu ghi k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u00e0ng h\u00f3a\u201d n\u1ebfu h\u00e0ng h\u00f3a thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u01113.1 v\u00e0 \u01113.2 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span><\/p>\n

a) Ki\u1ec3m tra t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed149\/2010\/TT-BTC ng\u00e0y 12\/4\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn vi\u1ec7c ph\u00e2n lo\u1ea1i, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

b) Ki\u1ec3m tra v\u1ec1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a: \u0111\u1ed1i v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng m\u00e0 b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng ho\u1eb7c thi\u1ebft b\u1ecb c\u1ee7a c\u01a1 quan H\u1ea3i quan kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00e0ng (nh\u01b0 h\u00e0ng l\u1ecfng, h\u00e0ng r\u1eddi, l\u00f4 h\u00e0ng c\u00f3 l\u01b0\u1ee3ng h\u00e0ng l\u1edbn…) th\u00ec c\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 th\u01b0\u01a1ng nh\u00e2n gi\u00e1m \u0111\u1ecbnh) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh;<\/span><\/p>\n

c) Ki\u1ec3m tra v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m v\u00e0 ki\u1ec3m d\u1ecbch) c\u1ee5 th\u1ec3:<\/span><\/p>\n

c1) H\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng:<\/span><\/p>\n

c1.1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a ph\u00e1p lu\u1eadt, c\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng ho\u1eb7c gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra l\u00f4 h\u00e0ng ho\u1eb7c gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft lu\u1eadn l\u00f4 h\u00e0ng \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kh\u1ea9u, k\u1ebft qu\u1ea3 ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m, k\u1ebft qu\u1ea3 ki\u1ec3m d\u1ecbch \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u1eadp kh\u1ea9u c\u1ee7a c\u01a1 quan ki\u1ec3m tra \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span><\/p>\n

c1.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: c\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft lu\u1eadn l\u00f4 h\u00e0ng \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a c\u01a1 quan ki\u1ec3m tra \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

c2) H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng:<\/span><\/p>\n

c2.1) Tr\u01b0\u1eddng h\u1ee3p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n v\u00e0 thi\u1ebft b\u1ecb c\u1ee7a m\u00ecnh, c\u01a1 quan H\u1ea3i quan kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c 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 c\u01a1 quan H\u1ea3i quan c\u00f9ng v\u1edbi ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ea5y m\u1eabu ho\u1eb7c y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, th\u1ed1ng nh\u1ea5t l\u1ef1a ch\u1ecdn th\u01b0\u01a1ng nh\u00e2n gi\u00e1m \u0111\u1ecbnh th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh. K\u1ebft lu\u1eadn c\u1ee7a th\u01b0\u01a1ng nh\u00e2n gi\u00e1m \u0111\u1ecbnh c\u00f3 gi\u00e1 tr\u1ecb \u0111\u1ec3 c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n;<\/span><\/p>\n

c2.2) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 c\u01a1 quan H\u1ea3i quan kh\u00f4ng th\u1ed1ng nh\u1ea5t \u0111\u01b0\u1ee3c trong vi\u1ec7c l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh th\u00ec c\u01a1 quan H\u1ea3i quan l\u1ef1a ch\u1ecdn t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh v\u00e0 c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 k\u1ebft lu\u1eadn. N\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft lu\u1eadn n\u00e0y th\u00ec th\u1ef1c hi\u1ec7n khi\u1ebfu n\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

d) Ki\u1ec3m tra xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a: vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, h\u1ed3 s\u01a1 h\u1ea3i quan, nh\u1eefng th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a 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 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan.<\/span><\/p>\n

K\u1ebft qu\u1ea3 ki\u1ec3m tra x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

d1) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t x\u1ee9 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00e1c v\u1edbi xu\u1ea5t x\u1ee9 khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, nh\u01b0ng v\u1eabn thu\u1ed9c n\u01b0\u1edbc, v\u00f9ng l\u00e3nh th\u1ed5 c\u00f3 th\u1ecfa thu\u1eadn \u01b0u \u0111\u00e3i thu\u1ebf quan v\u1edbi Vi\u1ec7t Nam th\u00ec c\u01a1 quan H\u1ea3i quan v\u1eabn \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh v\u00e0 c\u0103n c\u1ee9 t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

d2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nghi ng\u1edd v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 ch\u1ee9ng minh ho\u1eb7c \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u x\u00e1c nh\u1eadn. Vi\u1ec7c ki\u1ec3m tra x\u00e1c minh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n th\u00e0nh trong v\u00f2ng m\u1ed9t tr\u0103m n\u0103m m\u01b0\u01a1i ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 h\u1ee3p l\u1ec7. Trong khi ch\u1edd k\u1ebft qu\u1ea3 ki\u1ec3m tra, h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf quan nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c th\u00f4ng quan theo th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

Th\u1eddi gian xem x\u00e9t gi\u1ea3i quy\u1ebft c\u00e1c v\u01b0\u1edbng m\u1eafc v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, xem x\u00e9t ch\u1ea5p nh\u1eadn C\/O kh\u00f4ng qu\u00e1 ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\/O \u0111\u01b0\u1ee3c n\u1ed9p cho c\u01a1 quan H\u1ea3i quan ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan H\u1ea3i quan nghi ng\u1edd c\u00f3 s\u1ef1 gian l\u1eadn vi ph\u1ea1m v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/span><\/p>\n

d3) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p C\/O 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 C\/O \u0111\u00f3 \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a th\u1ef1c nh\u1eadp.<\/span><\/p>\n

\u0111) Ki\u1ec3m tra thu\u1ebf, bao g\u1ed3m c\u00e1c n\u1ed9i dung:\u00a0<\/span><\/p>\n

\u01111) 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><\/p>\n

\u01112) Ki\u1ec3m tra c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a 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 h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, ho\u1eb7c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ho\u1eb7c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, ho\u1eb7c thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng;<\/span><\/p>\n

\u01113) Ki\u1ec3m tra c\u00e1c c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan khai h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf;<\/span><\/p>\n

\u01114) 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 h\u00f3a 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 n\u00eau t\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, k\u1ebft qu\u1ea3 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 205\/2010\/TT-BTC ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 40\/2007\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7 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 v\u00e0 c\u00e1c c\u0103n c\u1ee9 kh\u00e1c c\u00f3 li\u00ean quan.<\/span><\/p>\n

e) Ki\u1ec3m tra x\u00e1c \u0111\u1ecbnh h\u00e0ng gi\u1ea3 (bao g\u1ed3m h\u00e0ng gi\u1ea3 m\u1ea1o v\u1ec1 s\u1edf h\u1eefu tr\u00ed tu\u1ec7): th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 219 Lu\u1eadt S\u1edf h\u1eefu tr\u00ed tu\u1ec7 ng\u00e0y 29\/11\/2005, Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u0110i\u1ec1u 14. L\u1ea5y m\u1eabu, l\u01b0u m\u1eabu, l\u01b0u h\u00ecnh \u1ea3nh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

H\u00ecnh th\u1ee9c l\u1ea5y m\u1eabu: l\u1ea5y m\u1eabu hi\u1ec7n v\u1eadt, ch\u1ee5p \u1ea3nh.<\/span><\/p>\n

Vi\u1ec7c l\u1ea5y m\u1eabu h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c khai h\u1ea3i quan;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a ph\u1ea3i l\u1ea5y m\u1eabu theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan H\u1ea3i quan, g\u1ed3m: nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u; s\u1ea3n ph\u1ea9m gia c\u00f4ng, s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u; h\u00e0ng xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ec3 t\u00e1i ch\u1ebf; h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp (tr\u1eeb h\u00e0ng h\u00f3a kh\u00f4ng th\u1ec3 l\u1ea5y m\u1eabu \u0111\u01b0\u1ee3c, h\u00e0ng h\u00f3a kh\u00f3 b\u1ea3o qu\u1ea3n, h\u00e0ng t\u01b0\u01a1i s\u1ed1ng, nguy\u00ean li\u1ec7u b\u1ecb thay \u0111\u1ed5i b\u1ea3n ch\u1ea5t ban \u0111\u1ea7u sau khi s\u1ea3n xu\u1ea5t, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd);<\/span><\/p>\n

c) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i l\u1ea5y m\u1eabu \u0111\u1ec3 ph\u1ee5c v\u1ee5 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

Vi\u1ec7c l\u1ea5y m\u1eabu do Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u, \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a nh\u01b0ng thu\u1ed9c di\u1ec7n ph\u1ea3i l\u1ea5y m\u1eabu th\u00ec \u0111\u01b0\u1ee3c l\u1ea5y m\u1eabu t\u1ea1i H\u1ea3i quan c\u1eeda kh\u1ea9u ho\u1eb7c nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u l\u1ea5y m\u1eabu t\u1ea1i c\u1eeda kh\u1ea9u, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng l\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1ea5y m\u1eabu theo quy \u0111\u1ecbnh;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u l\u1ea5y m\u1eabu t\u1ea1i nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c chuy\u1ec3n c\u1eeda kh\u1ea9u theo quy \u0111\u1ecbnh. Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n vi\u1ec7c l\u1ea5y m\u1eabu.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c l\u1ea5y m\u1eabu<\/span><\/p>\n

a) Vi\u1ec7c l\u1ea5y m\u1eabu c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan ho\u1eb7c c\u01a1 quan H\u1ea3i quan. Phi\u1ebfu l\u1ea5y m\u1eabu \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh hai b\u1ea3n, m\u1ed9t b\u1ea3n l\u01b0u c\u00f9ng m\u1eabu, m\u1ed9t b\u1ea3n l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb y\u00eau c\u1ea7u l\u1ea5y m\u1eabu. Phi\u1ebfu l\u1ea5y m\u1eabu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1eabu s\u1ed1 02-PLM\/2010 Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 194\/2010\/TT-BTC;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p l\u1ea5y m\u1eabu theo y\u00eau c\u1ea7u ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 49\/2010\/TT-BTC ng\u00e0y 12\/4\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

c) Khi l\u1ea5y m\u1eabu ph\u1ea3i c\u00f3 \u0111\u1ea1i di\u1ec7n ch\u1ee7 h\u00e0ng v\u00e0 \u0111\u1ea1i di\u1ec7n c\u01a1 quan H\u1ea3i quan; m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c hai b\u00ean k\u00fd x\u00e1c nh\u1eadn v\u00e0 ni\u00eam phong. Tr\u01b0\u1eddng h\u1ee3p l\u00e0 h\u00ecnh \u1ea3nh th\u00ec \u1ea3nh ph\u1ea3i ghi s\u1ed1 t\u1edd khai h\u1ea3i quan, c\u00f3 ch\u1eef k\u00fd v\u00e0 \u0111\u00f3ng d\u1ea5u s\u1ed1 hi\u1ec7u c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan v\u00e0 ch\u1eef k\u00fd c\u1ee7a ch\u1ee7 h\u00e0ng v\u00e0o m\u1eb7t sau c\u1ee7a \u1ea3nh, l\u01b0u c\u00f9ng h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span><\/p>\n

d) N\u1ed9i dung l\u1ea5y m\u1eabu \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in.<\/span><\/p>\n

K\u1ef9 thu\u1eadt l\u1ea5y m\u1eabu th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

N\u01a1i l\u01b0u m\u1eabu<\/span><\/p>\n

a) Trung t\u00e2m Ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi m\u1eabu do Trung t\u00e2m ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i ti\u1ebfn h\u00e0nh ph\u00e2n t\u00edch);<\/span><\/p>\n

b) Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed l\u1ea5y m\u1eabu \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c nghi\u1ec7p v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn m\u1eabu, c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0 h\u00ecnh \u1ea3nh th\u00ec ngo\u00e0i vi\u1ec7c l\u01b0u \u1ea3nh gi\u1ea5y, c\u00f2n \u0111\u01b0\u1ee3c l\u01b0u trong H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan);<\/span><\/p>\n

c) Tr\u1ee5 s\u1edf, n\u01a1i s\u1ea3n xu\u1ea5t c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u; h\u00e0ng t\u00e1i ch\u1ebf.<\/span><\/p>\n

Th\u1eddi gian l\u01b0u m\u1eabu<\/span><\/p>\n

a) M\u1eabu l\u01b0u t\u1ea1i Trung t\u00e2m Ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0\/ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u trong th\u1eddi h\u1ea1n ch\u00edn m\u01b0\u01a1i ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y th\u00f4ng quan h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i th\u00ec l\u01b0u \u0111\u1ebfn khi gi\u1ea3i quy\u1ebft xong tranh ch\u1ea5p, khi\u1ebfu n\u1ea1i;<\/span><\/p>\n

b) M\u1eabu nguy\u00ean li\u1ec7u gia c\u00f4ng, h\u00e0ng t\u00e1i ch\u1ebf \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p cho \u0111\u1ebfn khi c\u01a1 quan H\u1ea3i quan thanh kho\u1ea3n xong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/span><\/p>\n

M\u1eabu nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p cho \u0111\u1ebfn khi c\u01a1 quan H\u1ea3i quan thanh kho\u1ea3n xong c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u m\u00e0 m\u1eabu \u0111\u00f3 \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n

c) M\u1eabu s\u1ea3n ph\u1ea9m gia c\u00f4ng, s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i doanh nghi\u1ec7p trong th\u1eddi h\u1ea1n 5 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110i\u1ec1u 15. \u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n<\/strong><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u1ec1 b\u1ea3o qu\u1ea3n:<\/span><\/p>\n

a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u hay kh\u00f4ng m\u00e0 ch\u1ee7 h\u00e0ng c\u00f3 y\u00eau c\u1ea7u \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n th\u00ec c\u01a1 quan H\u1ea3i quan ch\u1ec9 ch\u1ea5p nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 gi\u00e1m s\u00e1t h\u1ea3i quan;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m d\u1ecbch theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt m\u00e0 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m d\u1ecbch t\u1ea1i khu c\u00e1ch ly ki\u1ec3m d\u1ecbch, nh\u00e0 m\u00e1y x\u00ed nghi\u1ec7p, kho b\u1ea3o qu\u1ea3n, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra ngo\u00e0i khu v\u1ef1c c\u1eeda kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m tr\u01b0\u1edbc khi th\u00f4ng quan th\u00ec c\u01a1 quan H\u1ea3i quan ch\u1ec9 ch\u1ea5p nh\u1eadn cho ph\u00e9p \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n khi ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ki\u1ec3m d\u1ecbch, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m, ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p b\u1ed5 sung v\u00e0o h\u1ed3 s\u01a1 h\u1ea3i quan gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 v\u1ec1 vi\u1ec7c ki\u1ec3m tra, ki\u1ec3m d\u1ecbch c\u1ee7a c\u01a1 quan ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan: b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m b\u1ea3o qu\u1ea3n.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n<\/span><\/p>\n

a) C\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra h\u1ea3i quan b\u1eb1ng vi\u1ec7c quy\u1ebft \u0111\u1ecbnh c\u1eadp nh\u1eadt ti\u00eau ch\u00ed r\u1ee7i ro v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p;<\/span><\/p>\n

b) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh ho\u1eb7c giao cho c\u00f4ng ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n thu\u1ed9c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Vi\u1ec7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan thu\u1ed9c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u201clu\u1ed3ng xanh\u201d: khi ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0o \u00f4 x\u00e1c nh\u1eadn \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n lu\u1ed3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i: sau khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh, n\u1ebfu k\u1ebft qu\u1ea3 ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Chi c\u1ee5c ph\u00ea duy\u1ec7t, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0o \u00f4 x\u00e1c nh\u1eadn \u0111\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 16. Gi\u1ea3i ph\u00f3ng h\u00e0ng<\/strong><\/span><\/p>\n

H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u00e9p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1, tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh, ph\u00e2n t\u00edch ph\u00e2n lo\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng h\u00e0ng khi \u0111\u00e1p \u1ee9ng m\u1ed9t trong trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) Ch\u1ee7 h\u00e0ng \u0111\u00e3 th\u1ef1c hi\u1ec7n c\u00e1c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan H\u1ea3i quan, ho\u1eb7c;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u00e2n h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ho\u1eb7c;<\/span><\/p>\n

c) Ch\u01b0a n\u1ed9p, n\u1ed9p ch\u01b0a \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh thu\u1ebf c\u1ee7a c\u01a1 quan H\u1ea3i quan trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh m\u00e0 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng hay 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 \u0111\u1ee9ng ra b\u1ea3o l\u00e3nh v\u1ec1 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p gi\u1ea3i ph\u00f3ng h\u00e0ng<\/span><\/p>\n

a) C\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh gi\u1ea3i ph\u00f3ng h\u00e0ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra h\u1ea3i quan b\u1eb1ng vi\u1ec7c quy\u1ebft \u0111\u1ecbnh c\u1eadp nh\u1eadt ti\u00eau ch\u00ed r\u1ee7i ro v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p;<\/span><\/p>\n

b) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh ho\u1eb7c giao cho c\u00f4ng ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n thu\u1ed9c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p gi\u1ea3i ph\u00f3ng h\u00e0ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Vi\u1ec7c quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan thu\u1ed9c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u201clu\u1ed3ng xanh\u201d: khi ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0o \u00f4 x\u00e1c nh\u1eadn gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n lu\u1ed3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i: sau khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh, n\u1ebfu k\u1ebft qu\u1ea3 ph\u00f9 h\u1ee3p v\u00e0 \u0111\u01b0\u1ee3c l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Chi c\u1ee5c ph\u00ea duy\u1ec7t, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0o \u00f4 x\u00e1c nh\u1eadn gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 17. Th\u00f4ng quan h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan sau khi \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

H\u00e0ng h\u00f3a ch\u01b0a l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u00f4ng quan n\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

a) Thi\u1ebfu m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan nh\u01b0ng \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan \u0111\u1ed3ng \u00fd cho ch\u1eadm n\u1ed9p c\u00f3 th\u1eddi h\u1ea1n;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u00e2n h\u1ea1n n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf tr\u01b0\u1edbc khi nh\u1eadn h\u00e0ng m\u00e0 ch\u01b0a n\u1ed9p, n\u1ed9p ch\u01b0a \u0111\u1ee7 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh nh\u01b0ng \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c 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 b\u1ea3o l\u00e3nh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p th\u00f4ng quan h\u00e0ng h\u00f3a<\/span><\/p>\n

a) C\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra h\u1ea3i quan b\u1eb1ng vi\u1ec7c quy\u1ebft \u0111\u1ecbnh c\u1eadp nh\u1eadt ti\u00eau ch\u00ed r\u1ee7i ro v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, trong ph\u1ea1m vi th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p;<\/span><\/p>\n

b) C\u00f4ng ch\u1ee9c l\u00e0m nhi\u1ec7m v\u1ee5 ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan thu\u1ed9c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u201clu\u1ed3ng xanh\u201d: khi ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u, c\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0o \u00f4 x\u00e1c nh\u1eadn th\u00f4ng quan tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e2n lu\u1ed3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i: sau khi ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh, n\u1ebfu k\u1ebft qu\u1ea3 ph\u00f9 h\u1ee3p, c\u00f4ng ch\u1ee9c h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c v\u00e0o \u00f4 x\u00e1c nh\u1eadn th\u00f4ng quan tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 18. Gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/p>\n

Nguy\u00ean t\u1eafc: gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

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

Khi \u0111\u01b0a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0o ho\u1eb7c ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n

a1) Xu\u1ea5t tr\u00ecnh 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u00f3 ch\u1eef k\u00fd, con d\u1ea5u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh tr\u00ean h\u1ec7 th\u1ed1ng hay x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan c\u00f3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c xu\u1ea5t tr\u00ecnh 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd, con d\u1ea5u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan ch\u01b0a k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan; c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0a v\u00e0o khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan do c\u01a1 quan kinh doanh c\u1ea3ng, kho, b\u00e3i c\u1ea5p;<\/span><\/p>\n

a2) Xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a khi c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u;<\/span><\/p>\n

a3) Nh\u1eadn l\u1ea1i 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 xu\u1ea5t tr\u00ecnh.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

b1) Xu\u1ea5t tr\u00ecnh 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u00f3 ch\u1eef k\u00fd, con d\u1ea5u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh tr\u00ean h\u1ec7 th\u1ed1ng hay x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d\/\u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d\/\u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d\/\u201cCho ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan c\u00f3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c xu\u1ea5t tr\u00ecnh 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd, con d\u1ea5u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan x\u00e1c nh\u1eadn \u201cTh\u00f4ng quan\u201d\/\u201cGi\u1ea3i ph\u00f3ng h\u00e0ng\u201d\/\u201c\u0110\u01b0a h\u00e0ng h\u00f3a v\u1ec1 b\u1ea3o qu\u1ea3n\u201d\/\u201cCho ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u\u201d t\u1ea1i khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan ch\u01b0a k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan; v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb sau (n\u1ebfu c\u00f3): Phi\u1ebfu giao nh\u1eadn container\/phi\u1ebfu giao nh\u1eadn h\u00e0ng h\u00f3a ho\u1eb7c Phi\u1ebfu xu\u1ea5t kho, b\u00e3i do doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i ph\u00e1t h\u00e0nh;<\/span><\/p>\n

b2) Xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a;<\/span><\/p>\n

b3) Nh\u1eadn l\u1ea1i 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 xu\u1ea5t tr\u00ecnh.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m h\u1ea3i quan gi\u00e1m s\u00e1t<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u khi \u0111\u01b0a v\u00e0o ho\u1eb7c ra kh\u1ecfi khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra nh\u01b0 sau:<\/span><\/p>\n

b1) Ki\u1ec3m tra hi\u1ec7u l\u1ef1c c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

b2) \u0110\u1ed1i chi\u1ebfu n\u1ed9i dung t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in v\u1edbi t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan t\u1ea1i c\u00e1c khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u00e3 k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan l\u00e0m m\u1ed9t trong nh\u1eefng c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai v\u1edbi h\u00e0ng h\u00f3a l\u00e0m m\u1ed9t trong nh\u1eefng c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d.<\/span><\/p>\n

c) X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/span><\/p>\n

N\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra ph\u00f9 h\u1ee3p, c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t c\u1eadp nh\u1eadt th\u00f4ng tin v\u00e0o h\u1ec7 th\u1ed1ng v\u00e0 x\u00e1c nh\u1eadn \u201cH\u00e0ng \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan\u201d tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in; k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c; tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 ki\u1ec3m tra kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec tu\u1ef3 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi khai h\u1ea3i quan \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung ho\u1eb7c x\u1eed l\u00fd theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in, Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ee7y t\u1edd khai.<\/span><\/p>\n

\u0110i\u1ec1u 19. Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n c\u1eeda kh\u1ea9u<\/strong><\/span><\/p>\n

H\u00e0ng h\u00f3a chuy\u1ec3n c\u1eeda kh\u1ea9u<\/span><\/p>\n

a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111ang ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, \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 \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t. Ri\u00eang h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (d\u01b0\u1edbi \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 DNCX) \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u t\u1eeb DNCX \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, \u0111\u00ea\u0301n kho ngoa\u0323i quan, \u0111\u00ea\u0301n DNCX kha\u0301c;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111ang ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, \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;<\/span><\/p>\n

c) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u g\u1ed3m:<\/span><\/p>\n

c1) Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 x\u00e2y d\u1ef1ng nh\u00e0 m\u00e1y, c\u00f4ng tr\u00ecnh \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a \u1edf n\u1ed9i \u0111\u1ecba l\u00e0 ch\u00e2n c\u00f4ng tr\u00ecnh ho\u1eb7c kho c\u1ee7a c\u00f4ng tr\u00ecnh;<\/span><\/p>\n

c2) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 \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 l\u00e0 nh\u00e0 m\u00e1y, x\u00ed nghi\u1ec7p n\u01a1i s\u1ea3n xu\u1ea5t;<\/span><\/p>\n

c3) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ee7a nhi\u1ec1u ch\u1ee7 h\u00e0ng c\u00f3 chung m\u1ed9t v\u1eadn t\u1ea3i \u0111\u01a1n \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung, tr\u1ea1m thu gom h\u00e0ng l\u1ebb \u1edf n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n

c4) H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp \u0111\u1ec3 d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m;<\/span><\/p>\n

c5) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, gia c\u00f4ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, c\u1ee7a doanh nghi\u1ec7p nh\u1eadn gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\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 \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u t\u1eeb kho ngo\u1ea1i quan v\u1ec1 Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

c6) H\u00e0ng h\u00f3a l\u00e0 thi\u1ebft b\u1ecb v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ch\u00ednh doanh nghi\u1ec7p (b\u00e0n, gh\u1ebf, t\u1ee7 v\u00e0 v\u0103n ph\u00f2ng ph\u1ea9m\u2026) n\u1ebfu \u0111\u01b0\u1ee3c \u0111\u00f3ng chung container v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

c7) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 v\u1eadn \u0111\u01a1n ghi c\u1ea3ng \u0111\u00edch l\u00e0 c\u1ea3ng n\u1ed9i \u0111\u1ecba (ti\u1ebfng Anh l\u00e0 Inland Clearance Depot, vi\u1ebft t\u1eaft l\u00e0 ICD):<\/span><\/p>\n

c7.1) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 v\u1eadn \u0111\u01a1n ghi c\u1ea3ng \u0111\u00edch l\u00e0 c\u1ea3ng n\u1ed9i \u0111\u1ecba (ICD) kh\u00f4ng \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ngo\u00e0i c\u1eeda kh\u1ea9u. Tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span><\/p>\n

c7.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ee7a DNCX; 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 h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 v\u1eadn \u0111\u01a1n ghi c\u1ea3ng \u0111\u00edch l\u00e0 ICD, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n c\u1eeda kh\u1ea9u t\u1eeb ICD v\u1ec1 Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, n\u01a1i doanh nghi\u1ec7p th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u1ec3 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c h\u1ea3i quan. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf, n\u1ebfu doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ki\u1ec3m tra th\u1ef1c t\u1ebf ngay t\u1ea1i ICD th\u00ec Chi c\u1ee5c H\u1ea3i quan ICD ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u1ef1c h\u00e0ng h\u00f3a theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX, Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, n\u01a1i doanh nghi\u1ec7p th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/span><\/p>\n

c8) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u1ee7a DNCX \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp, t\u01b0\u0300 kho ngoa\u0323i quan, t\u01b0\u0300 DNCX kha\u0301c v\u1ec1 DNCX;<\/span><\/p>\n

c9) H\u00e0ng h\u00f3a chuy\u1ec3n c\u1eeda kh\u1ea9u kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

d) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c1, \u0111i\u1ec3m c2, \u0111i\u1ec3m c3, \u0111i\u1ec3m c4 v\u00e0 \u0111i\u1ec3m c9 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed t\u1ea1i Chi c\u1ee5c H\u1ea3i quan thu\u1ed9c C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m h\u00e0ng h\u00f3a chuy\u1ec3n \u0111\u1ebfn n\u00eau c\u1ee5 th\u1ec3 t\u1ea1i c\u00e1c \u0111i\u1ec3m n\u00eau tr\u00ean.<\/span><\/p>\n

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 trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan ho\u1eb7c \u0111\u1ea3m b\u1ea3o vi\u1ec7c qu\u1ea3n l\u00fd h\u1ea3i quan. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c chuy\u1ec3n c\u1eeda kh\u1ea9u nh\u01b0ng theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp;<\/span><\/p>\n

c) 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 \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

d) K\u1ebft qu\u1ea3 ki\u1ec3m tra t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng k\u1ebft n\u1ed1i \u0111\u01b0\u1ee3c v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

\u0110\u0103ng k\u00fd, quy\u1ebft \u0111\u1ecbnh chuy\u1ec3n c\u1eeda kh\u1ea9u h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/p>\n

a) N\u1ed9i dung \u0111\u0103ng k\u00fd chuy\u1ec3n c\u1eeda kh\u1ea9u cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khi khai t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ec3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/span><\/p>\n

b) Quy\u1ebft \u0111\u1ecbnh cho ph\u00e9p chuy\u1ec3n c\u1eeda kh\u1ea9u (g\u1ed3m c\u1ea3 \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian) ho\u1eb7c kh\u00f4ng cho ph\u00e9p \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i \u201cTh\u00f4ng b\u00e1o h\u01b0\u1edbng d\u1eabn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in.<\/span><\/p>\n

Gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u<\/span><\/p>\n

a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i ni\u00eam phong h\u1ea3i quan;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf:<\/span><\/p>\n

b1) Ph\u1ea3i \u0111\u01b0\u1ee3c ch\u1ee9a trong c\u00f4ng ten n\u01a1, ho\u1eb7c trong c\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ni\u00eam phong h\u1ea3i quan;<\/span><\/p>\n

b2) C\u00e1c l\u00f4 h\u00e0ng nh\u1ecf, l\u1ebb n\u1ebfu kh\u00f4ng ch\u1ee9a trong c\u00f4ng ten n\u01a1 ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ee9a trong ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ni\u00eam phong h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n ni\u00eam phong t\u1eebng ki\u1ec7n h\u00e0ng;<\/span><\/p>\n

b3) C\u00e1c l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1ecf, l\u1ebb thu\u1ed9c c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u kh\u00e1c nhau nh\u01b0ng c\u00f9ng \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m th\u00ec \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n chung trong m\u1ed9t c\u00f4ng ten n\u01a1\/ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n: ch\u1ee7 h\u00e0ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u00e0 c\u00f4ng ten n\u01a1\/ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u ni\u00eam phong h\u1ea3i quan;<\/span><\/p>\n

b4) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u ch\u1ee9a trong c\u00f4ng ten n\u01a1, th\u00f9ng, ki\u1ec7n ho\u1eb7c ch\u1ee9a trong ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i kh\u00f4ng th\u1ec3 ni\u00eam phong h\u1ea3i quan th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

b4.1) L\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u, ho\u1eb7c;<\/span><\/p>\n

b4.2) H\u1ea3i quan c\u1eeda kh\u1ea9u ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan s\u1eed d\u1ee5ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed in \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan cho ph\u00e9p chuy\u1ec3n c\u1eeda kh\u1ea9u \u0111\u1ec3 l\u00e0m ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a tr\u00ean \u0111\u01b0\u1eddng. 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, nguy\u00ean ni\u00eam phong h\u1ea3i quan, ni\u00eam phong h\u00e3ng v\u1eadn t\u1ea3i v\u00e0 \u0111i \u0111\u00fang tuy\u1ebfn \u0111\u01b0\u1eddng, \u0111\u1ecba \u0111i\u1ec3m, c\u1eeda kh\u1ea9u, th\u1eddi gian nh\u01b0 \u0111\u00e3 \u0111\u0103ng k\u00fd. Xu\u1ea5t tr\u00ecnh v\u00e0 n\u1ed9p b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 h\u00e0ng h\u00f3a chuy\u1ec3n c\u1eeda kh\u1ea9u t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 h\u00e0ng chuy\u1ec3n c\u1eeda kh\u1ea9u \u0111\u1ebfn \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 20. C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng bi\u1ec3n (bao g\u1ed3m c\u1ea3 h\u00e0ng qua CFS), \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan, x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan gi\u00e1m s\u00e1t, v\u1eadn \u0111\u01a1n x\u1ebfp h\u00e0ng l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan, x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan gi\u00e1m s\u00e1t, ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n x\u00e1c \u0111\u1ecbnh h\u00e0ng \u0111\u00e3 x\u1ebfp l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

\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, 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 ho\u1eb7c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n c\u00f9ng v\u1edbi h\u00e0nh kh\u00e1ch xu\u1ea5t c\u1ea3nh qua c\u1eeda kh\u1ea9u h\u00e0ng kh\u00f4ng (kh\u00f4ng c\u00f3 v\u1eadn \u0111\u01a1n) l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan, x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan gi\u00e1m s\u00e1t.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba b\u00e1n v\u00e0o khu phi thu\u1ebf quan l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan, x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan gi\u00e1m s\u00e1t.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a DNCX xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan ho\u1eb7c mua b\u00e1n, gia c\u00f4ng v\u1edbi n\u1ed9i \u0111\u1ecba, v\u1edbi DNCX kh\u00e1c.<\/span><\/p>\n

a) H\u00e0ng h\u00f3a c\u1ee7a DNCX xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan th\u1ef1c hi\u1ec7n theo c\u00e1c kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a c\u1ee7a DNCX mua b\u00e1n, gia c\u00f4ng v\u1edbi n\u1ed9i \u0111\u1ecba; h\u00e0ng h\u00f3a c\u1ee7a DNCX n\u00e0y mua b\u00e1n, gia c\u00f4ng v\u1edbi DNCX kh\u00e1c c\u00f9ng ho\u1eb7c kh\u00f4ng c\u00f9ng khu ch\u1ebf xu\u1ea5t:<\/span><\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i DNCX n\u01a1i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a kh\u00f4ng b\u1ed1 tr\u00ed h\u1ea3i quan gi\u00e1m s\u00e1t ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u1ee7a DNCX n\u00e0y xu\u1ea5t kh\u1ea9u cho DNCX kh\u00e1c trong c\u00f9ng khu ch\u1ebf xu\u1ea5t, c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan;<\/span><\/p>\n

b2) Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i DNCX n\u01a1i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u00f3 b\u1ed1 tr\u00ed h\u1ea3i quan gi\u00e1m s\u00e1t, c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u l\u00e0 t\u1edd khai h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan gi\u00e1m s\u00e1t.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 l\u00e0 t\u1edd khai xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn th\u00f4ng quan.<\/span><\/p>\n

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

QUY \u0110\u1ecaNH V\u1ec0 TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U THEO H\u1ee2P \u0110\u1ed2NG MUA B\u00c1N H\u00c0NG H\u00d3A<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 21. Khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh chung v\u1ec1 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 t\u1ea1i Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 22. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 s\u1ed1194\/2010\/TT-BTC ng\u00e0y 06 th\u00e1ng 12 n\u0103m 2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed ho\u1eb7c xu\u1ea5t tr\u00ecnh, n\u1ed9p ch\u1ee9ng t\u1eeb gi\u1ea5y thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u00f9ng h\u00e0ng h\u00f3a \u0111\u1ec3 ki\u1ec3m tra tr\u01b0\u1edbc khi cho ph\u00e9p th\u00f4ng quan h\u00e0ng h\u00f3a th\u00ec c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed n\u1ed9p\/xu\u1ea5t tr\u00ecnh cho c\u01a1 quan H\u1ea3i quan ph\u1ea3i l\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea5y ho\u1eb7c ch\u1ee9ng t\u1eeb gi\u1ea5y chuy\u1ec3n \u0111\u1ed5i t\u1eeb ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

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

TH\u1ee6 T\u1ee4C 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<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 23. Quy \u0111\u1ecbnh chung<\/strong><\/span><\/p>\n

Ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, h\u1ed3 s\u01a1 gi\u1ea5y ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan H\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 117\/2011\/TT-BTC ng\u00e0y 15\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn 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 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 117\/2011\/TT-BTC)<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

C\u00e1c m\u1eabu ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed in th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 117\/2011\/TT-BTCRi\u00eang t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed giao gia c\u00f4ng chuy\u1ec3n ti\u1ebfp in (m\u1eabu HQ\/2012-TK\u0110TGGCCT) v\u00e0 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u1eadn gia c\u00f4ng chuy\u1ec3n ti\u1ebfp in (m\u1eabu HQ\/2012-TK\u0110TNGCCT) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 24. Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o, s\u1eeda \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/span><\/p>\n

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

a1) Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1o th\u00f4ng tin v\u1ec1 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 danh m\u1ee5c, \u0111\u1ecbnh m\u1ee9c, gi\u1ea5y ph\u00e9p (n\u1ebfu c\u00f3) theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed, \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n theo quy \u0111\u1ecbnh v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

a2) Ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan H\u1ea3i quan t\u1ea1i m\u1eabu Th\u00f4ng b\u00e1o gia c\u00f4ng:<\/span><\/p>\n

a2.1) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng b\u1ecb t\u1eeb ch\u1ed1i th\u00ec s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin v\u1ec1 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

a2.2) \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

a2.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan H\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u ki\u1ec3m tra h\u1ed3 s\u01a1 gi\u1ea5y ho\u1eb7c ki\u1ec3m tra c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p\/xu\u1ea5t tr\u00ecnh c\u00e1c h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan H\u1ea3i quan:<\/span><\/p>\n

b1) C\u01a1 quan H\u1ea3i quan ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra cho ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

b2) Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng:<\/span><\/p>\n

Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 117\/2011\/TT-BTC ng\u00e0y 15 th\u00e1ng 8 n\u0103m 2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn 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><\/p>\n

Th\u00f4ng b\u00e1o ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/span><\/p>\n

a) C\u00e1c lo\u1ea1i ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng khai \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

a1) Nh\u00f3m ph\u1ee5 l\u1ee5c s\u1eeda \u0111\u1ed5i h\u1ee3p \u0111\u1ed3ng:<\/span><\/p>\n

a1.1) Ph\u1ee5 l\u1ee5c s\u1eeda th\u00f4ng tin chung (ngo\u00e0i nh\u1eefng th\u00f4ng tin tr\u00ean c\u00e1c danh m\u1ee5c k\u00e8m theo h\u1ee3p \u0111\u1ed3ng);<\/span><\/p>\n

a1.2) Ph\u1ee5 l\u1ee5c h\u1ee7y h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n

a2) Nh\u00f3m ph\u1ee5 l\u1ee5c b\u1ed5 sung danh m\u1ee5c:<\/span><\/p>\n

a2.1) B\u1ed5 sung danh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0;<\/span><\/p>\n

a2.2) B\u1ed5 sung danh m\u1ee5c s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

a2.3) B\u1ed5 sung danh m\u1ee5c thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 gia c\u00f4ng;<\/span><\/p>\n

a2.4) B\u1ed5 sung danh m\u1ee5c h\u00e0ng m\u1eabu nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

a3) Nh\u00f3m ph\u1ee5 l\u1ee5c s\u1eeda \u0111\u1ed5i danh m\u1ee5c:<\/span><\/p>\n

a3.1) S\u1eeda \u0111\u1ed5i m\u00e3 h\u00e0ng (nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp kh\u1ea9u; h\u00e0ng m\u1eabu nh\u1eadp kh\u1ea9u);<\/span><\/p>\n

a3.2) S\u1eeda \u0111\u1ed5i \u0111\u01a1n v\u1ecb t\u00ednh (nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp kh\u1ea9u; h\u00e0ng m\u1eabu nh\u1eadp kh\u1ea9u).<\/span><\/p>\n

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

b1) Sau khi th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i t\u1ea1o th\u00f4ng tin theo c\u00e1c ti\u00eau ch\u00ed th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i m\u1eabu Ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

b2) Ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

b3) N\u1ed9p\/xu\u1ea5t tr\u00ecnh c\u00e1c h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng khi c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u.<\/span><\/p>\n

c) Nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan H\u1ea3i quan: th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/span><\/p>\n

S\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/span><\/p>\n

a) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung tr\u00ean c\u01a1 s\u1edf v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u1edbi \u0111\u1ed1i t\u00e1c thu\u00ea gia c\u00f4ng:<\/span><\/p>\n

a1) \u0110\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin chung c\u1ee7a h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng: vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb khi th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng;<\/span><\/p>\n

a2) \u0110\u1ed1i v\u1edbi c\u00e1c th\u00f4ng tin kh\u00e1c th\u00f4ng tin chung c\u1ee7a h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng: vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua c\u00e1c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u00f3;<\/span><\/p>\n

a3) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t trong khai b\u00e1o h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng ngo\u00e0i th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh n\u00eau tr\u00ean, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda \u0111\u1ed5i n\u1ed9i dung \u0111\u00e3 khai n\u1ebfu c\u00f3 c\u01a1 s\u1edf v\u00e0 \u0111\u01b0\u1ee3c Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng ch\u1ea5p nh\u1eadn;<\/span><\/p>\n

a4) Th\u1ee7 t\u1ee5c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng.<\/span><\/p>\n

b) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung do ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1ea7m l\u1eabn trong khai b\u00e1o ho\u1eb7c ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a h\u1ea3i quan:<\/span><\/p>\n

b1) Sau khi th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1o th\u00f4ng tin v\u00e0 khai theo c\u00e1c ti\u00eau ch\u00ed th\u00f4ng tin v\u00e0 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng;<\/span><\/p>\n

b2) Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i xu\u1ea5t tr\u00ecnh c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn n\u1ed9i dung s\u1eeda \u0111\u1ed5i khi c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u;<\/span><\/p>\n

b3) Th\u1ee7 t\u1ee5c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 25. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 gia c\u00f4ng<\/strong><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 gia c\u00f4ng do b\u00ean thu\u00ea gia c\u00f4ng cung c\u1ea5p<\/span><\/p>\n

a) Th\u1ee7 t\u1ee5c h\u1ea3i quan khi nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 gia c\u00f4ng do b\u00ean thu\u00ea gia c\u00f4ng cung c\u1ea5p t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II v\u00e0 Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai t\u00ednh thu\u1ebf;<\/span><\/p>\n

b) Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 gia c\u00f4ng do b\u00ean thu\u00ea gia c\u00f4ng cung c\u1ea5p theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 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 47 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

c) Vi\u1ec7c l\u1ea5y m\u1eabu nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 gia c\u00f4ng th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 14 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do b\u00ean nh\u1eadn gia c\u00f4ng t\u1ef1 cung \u1ee9ng cho h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cung \u1ee9ng 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:<\/span><\/p>\n

a1) Khi \u0111\u01b0a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0o cung \u1ee9ng cho h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0ng ph\u1ea3i \u0111\u01b0\u1ee3c hai b\u00ean tho\u1ea3 thu\u1eadn v\u1ec1 t\u00ean g\u1ecdi, quy c\u00e1ch, s\u1ed1 l\u01b0\u1ee3ng trong h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai nguy\u00ean v\u1eadt li\u1ec7u gia c\u00f4ng t\u1ef1 cung \u1ee9ng theo c\u00e1c ti\u00eau ch\u00ed th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i m\u1eabu Nguy\u00ean v\u1eadt li\u1ec7u gia c\u00f4ng t\u1ef1 cung \u1ee9ng;<\/span><\/p>\n

a2) \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, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khai, t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3) tr\u00ean ph\u1ee5 l\u1ee5c t\u1edd khai h\u1ea3i quan \u0111i\u1ec3n t\u1eed xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do b\u00ean nh\u1eadn gia c\u00f4ng tr\u1ef1c ti\u1ebfp mua t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 cung \u1ee9ng cho h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng: \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh nh\u1eadp gia c\u00f4ng t\u1ef1 cung \u1ee9ng. Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng II v\u00e0 Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai t\u00ednh thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 26. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/strong><\/span><\/p>\n

M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n \u0111\u1ec3 ph\u1ee5c v\u1ee5 gia c\u00f4ng theo lo\u1ea1i h\u00ecnh t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t th\u00ec l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u01a1 quan H\u1ea3i quan qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 th\u1ef1c hi\u1ec7n nh\u01b0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 27. Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c<\/span><\/p>\n

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

a1) T\u1ea1o th\u00f4ng tin v\u1ec1 \u0111\u1ecbnh m\u1ee9c theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i m\u1eabu \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m gia c\u00f4ng ho\u1eb7c m\u1eabu Th\u00f4ng tin v\u1ec1 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp tham gia v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c t\u00e1ch ra t\u1eeb nguy\u00ean li\u1ec7u g\u1ed1c (nguy\u00ean li\u1ec7u th\u00e0nh ph\u1ea7n) v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

a2) Ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i v\u00e0 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan H\u1ea3i quan t\u1ea1i m\u1eabu Th\u00f4ng b\u00e1o gia c\u00f4ng:<\/span><\/p>\n

a2.1) \u0110\u1ed1i v\u1edbi \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan c\u0103n c\u1ee9 \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ec9 n\u1ed9p B\u1ea3ng \u0111\u1ecbnh m\u1ee9c in \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn khi ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u;<\/span><\/p>\n

a2.2) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p\/xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 \u0111\u1ec3 ki\u1ec3m tra g\u1ed3m:<\/span><\/p>\n

a2.2.1) B\u1ea3ng \u0111\u1ecbnh m\u1ee9c gia c\u00f4ng in theo m\u1eabu B\u1ea3ng \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c: n\u1ed9p 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2.2.2) B\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 c\u01a1 s\u1edf, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh \u0111\u1ecbnh m\u1ee9c c\u1ee7a m\u00e3 h\u00e0ng k\u00e8m theo t\u00e0i li\u1ec7u thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt c\u1ee7a s\u1ea3n ph\u1ea9m (nh\u01b0 s\u01a1 \u0111\u1ed3 c\u1eaft \u0111\u1ed1i v\u1edbi h\u00e0ng may m\u1eb7c): n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

a2.3) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan H\u1ea3i quan y\u00eau c\u1ea7u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ecbnh m\u1ee9c th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span><\/p>\n

a2.3.1) N\u1ed9p h\u1ed3 s\u01a1 nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a2.2 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

a2.3.2) Xu\u1ea5t tr\u00ecnh s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u1ecbnh m\u1ee9c c\u1ee7a m\u00e3 s\u1ea3n ph\u1ea9m doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd;<\/span><\/p>\n

a2.3.3) Xu\u1ea5t tr\u00ecnh s\u1ea3n ph\u1ea9m \u0111\u1ec3 ki\u1ec3m tra.<\/span><\/p>\n

b) Nhi\u1ec7m v\u1ee5 c\u1ee7a c\u01a1 quan H\u1ea3i quan:<\/span><\/p>\n

b1) C\u01a1 quan H\u1ea3i quan ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra cho ng\u01b0\u1eddi khai 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;<\/span><\/p>\n

b2) L\u00e3nh \u0111\u1ea1o Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ecbnh m\u1ee9c;<\/span><\/p>\n

b3) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c (g\u1ed3m ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ecbnh m\u1ee9c), c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c c\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan v\u00e0 x\u00e1c nh\u1eadn tr\u00ean B\u1ea3ng \u0111\u1ecbnh m\u1ee9c in do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p;<\/span><\/p>\n

b4) Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn \u0111\u1ecbnh m\u1ee9c:<\/span><\/p>\n

b4.1) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecbnh m\u1ee9c ch\u01b0a h\u1ee3p l\u1ec7 ho\u1eb7c ch\u1ea5p nh\u1eadn \u0111\u1ecbnh m\u1ee9c tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin \u0111\u1ecbnh m\u1ee9c th\u00ec ph\u1ea3n h\u1ed3i th\u00f4ng tin cho ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1eadm nh\u1ea5t 02 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ti\u1ebfp nh\u1eadn;<\/span><\/p>\n

b4.2) Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra h\u1ed3 s\u01a1 gi\u1ea5y: ch\u1eadm nh\u1ea5t 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7, c\u01a1 quan H\u1ea3i quan ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng c\u00f3 nhi\u1ec1u m\u00e3 h\u00e0ng c\u1ea7n ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c, trong 08 gi\u1edd l\u00e0m vi\u1ec7c kh\u00f4ng th\u1ec3 ki\u1ec3m tra h\u1ebft th\u00ec \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i sang ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo nh\u01b0ng th\u1eddi gian k\u00e9o d\u00e0i kh\u00f4ng qu\u00e1 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u ki\u1ec3m tra.<\/span><\/p>\n

b4.3) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ecbnh m\u1ee9c tr\u01b0\u1edbc khi ch\u1ea5p nh\u1eadn \u0111\u1ecbnh m\u1ee9c:<\/span><\/p>\n

b4.3.1) Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi th\u01b0\u01a1ng nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7, c\u01a1 quan H\u1ea3i quan ti\u1ebfn h\u00e0nh xong ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ecbnh m\u1ee9c v\u00e0 ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c;<\/span><\/p>\n

b4.3.2) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u01b0\u01a1ng nh\u00e2n c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u1edf t\u1ec9nh, th\u00e0nh ph\u1ed1 kh\u00e1c v\u1edbi n\u01a1i th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c th\u00ec ch\u1eadm nh\u1ea5t l\u00e0 08 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7, c\u01a1 quan H\u1ea3i quan ti\u1ebfn h\u00e0nh xong ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ecbnh m\u1ee9c v\u00e0 ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c: th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 28. Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng ra n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m gia c\u00f4ng ra n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y. Ngo\u00e0i ra, ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00eam:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span><\/p>\n

a1) T\u1ea1o th\u00f4ng tin theo c\u00e1c ti\u00eau ch\u00ed v\u00e0 \u0111\u1ecbnh d\u1ea1ng quy \u0111\u1ecbnh t\u1ea1i m\u1eabu Nguy\u00ean v\u1eadt li\u1ec7u gia c\u00f4ng t\u1ef1 cung \u1ee9ng (mua trong n\u01b0\u1edbc ho\u1eb7c nh\u1eadp kh\u1ea9u). T\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 mua t\u1ea1i Vi\u1ec7t Nam \u0111\u1ec3 cung \u1ee9ng cho h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0o ph\u1ee5 l\u1ee5c t\u1edd khai xu\u1ea5t kh\u1ea9u n\u1ebfu s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 do b\u00ean nh\u1eadn gia c\u00f4ng t\u1ef1 cung \u1ee9ng v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

a2) Khai th\u00f4ng tin \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan n\u1ebfu s\u1ea3n ph\u1ea9m gia c\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u cho \u0111\u1ed1i t\u00e1c th\u1ee9 ba theo th\u00f4ng b\u00e1o ch\u1ec9 \u0111\u1ecbnh;<\/span><\/p>\n

a3) Xu\u1ea5t tr\u00ecnh m\u1eabu l\u01b0u nguy\u00ean li\u1ec7u (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1ea5y m\u1eabu) \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi c\u01a1 quan H\u1ea3i quan:<\/span><\/p>\n

C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ed1i chi\u1ebfu m\u1eabu l\u01b0u nguy\u00ean li\u1ec7u, v\u1edbi nguy\u00ean li\u1ec7u c\u1ea5u th\u00e0nh tr\u00ean s\u1ea3n ph\u1ea9m, \u0111\u1ed1i chi\u1ebfu b\u1ea3n \u0111\u1ecbnh m\u1ee9c (do c\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c x\u00e1c nh\u1eadn) v\u1edbi s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nh\u1eefng l\u00f4 h\u00e0ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a chuy\u1ec3n c\u1eeda kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 n\u00e0y.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u1ec3 s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 48 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 29. Th\u1ee7 t\u1ee5c giao nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp<\/strong><\/span><\/p>\n

Quy \u0111\u1ecbnh chung<\/span><\/p>\n

a) Tr\u00ean c\u01a1 s\u1edf v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh c\u1ee7a c\u00e1c b\u00ean thu\u00ea gia c\u00f4ng, th\u01b0\u01a1ng nh\u00e2n giao s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp (B\u00ean giao) v\u00e0 th\u01b0\u01a1ng nh\u00e2n nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp (B\u00ean nh\u1eadn) t\u1ef1 t\u1ed5 ch\u1ee9c vi\u1ec7c giao, nh\u1eadn h\u00e0ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 d\u01b0\u1edbi \u0111\u00e2y;<\/span><\/p>\n

b) Th\u1eddi \u0111i\u1ec3m B\u00ean giao l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan giao s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp ph\u1ea3i n\u1eb1m trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng giao v\u00e0 kh\u00f4ng qu\u00e1 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y B\u00ean nh\u1eadn ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp. Th\u1eddi \u0111i\u1ec3m B\u00ean nh\u1eadn l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp ph\u1ea3i n\u1eb1m trong th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng nh\u1eadn v\u00e0 kh\u00f4ng qu\u00e1 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ghi tr\u00ean H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u1ee7a B\u00ean giao. Qu\u00e1 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan n\u00eau tr\u00ean th\u00ec l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m \u0111\u1ec3 x\u1eed l\u00fd theo quy \u0111\u1ecbnh v\u00e0 l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/p>\n

a) Tr\u00e1ch nhi\u1ec7m B\u00ean giao:<\/span><\/p>\n

a1) Giao s\u1ea3n ph\u1ea9m v\u00e0 b\u1ea3n ch\u00ednh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3) cho B\u00ean nh\u1eadn;<\/span><\/p>\n

a2) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u1eadn gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1eeb B\u00ean nh\u1eadn, B\u00ean giao t\u1ea1o th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c giao h\u00e0ng gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo c\u00e1c ti\u00eau ch\u00ed, \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n c\u1ee7a t\u1edd khai giao h\u00e0ng gia c\u00f4ng chuy\u1ec3n ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

H\u1ed3 s\u01a1 ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan H\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

a2.1) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed giao gia c\u00f4ng chuy\u1ec3n ti\u1ebfp b\u1ea3n in, m\u1eabu HQ\/2012-TK\u0110TGGCCT: n\u1ed9p 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2.2) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u1eadn gia c\u00f4ng chuy\u1ec3n ti\u1ebfp b\u1ea3n in (nh\u1eadn t\u1eeb B\u00ean nh\u1eadn): n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2.3) V\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2.4) Phi\u1ebfu xu\u1ea5t kho: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

b) Tr\u00e1ch nhi\u1ec7m B\u00ean nh\u1eadn:<\/span><\/p>\n

b1) Nh\u1eadn s\u1ea3n ph\u1ea9m v\u00e0 h\u1ed3 s\u01a1 t\u1eeb B\u00ean giao;<\/span><\/p>\n

b2) Khai th\u00f4ng tin li\u00ean quan vi\u1ec7c nh\u1eadn h\u00e0ng gia c\u00f4ng chuy\u1ec3n ti\u1ebfp theo c\u00e1c ti\u00eau ch\u00ed, khu\u00f4n d\u1ea1ng chu\u1ea9n c\u1ee7a t\u1edd khai nh\u1eadp gia c\u00f4ng chuy\u1ec3n ti\u1ebfp tr\u00ean H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u do b\u00ean thu\u00ea gia c\u00f4ng cung c\u1ea5p t\u1eeb n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

H\u1ed3 s\u01a1 ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan H\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

b2.1) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u1eadn gia c\u00f4ng chuy\u1ec3n ti\u1ebfp b\u1ea3n in m\u1eabu HQ\/2012-TK\u0110TNGCCT: n\u1ed9p 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b2.2) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u: n\u1ed9p 01 b\u1ea3n ch\u1ee5p v\u00e0 xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b2.3) Xu\u1ea5t tr\u00ecnh m\u1eabu s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp;<\/span><\/p>\n

b2.4) Xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a ho\u1eb7c s\u1ed5 s\u00e1ch, ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng.<\/span><\/p>\n

b3) Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp, B\u00ean nh\u1eadn chuy\u1ec3n cho B\u00ean giao 01 t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u1eadn gia c\u00f4ng chuy\u1ec3n ti\u1ebfp \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c giao s\u1ea3n ph\u1ea9m. (01 b\u1ea3n ch\u1ee5p trong tr\u01b0\u1eddng h\u1ee3p t\u1edd khai c\u00f3 x\u00e1c nh\u1eadn th\u00f4ng quan c\u1ee7a H\u1ea3i quan B\u00ean nh\u1eadn ho\u1eb7c b\u1ea3n ch\u00ednh c\u00f3 ch\u1eef k\u00fd, d\u1ea5u c\u1ee7a B\u00ean nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p t\u1edd khai kh\u00f4ng c\u00f3 x\u00e1c nh\u1eadn th\u00f4ng quan c\u1ee7a H\u1ea3i quan b\u00ean nh\u1eadn).<\/span><\/p>\n

c) Tr\u00e1ch nhi\u1ec7m H\u1ea3i quan b\u00ean nh\u1eadn:<\/span><\/p>\n

c1) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u do b\u00ean thu\u00ea gia c\u00f4ng cung c\u1ea5p t\u1eeb n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

c2) H\u1ea3i quan b\u00ean nh\u1eadn ch\u1ec9 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a khi c\u00f3 nghi v\u1ea5n th\u01b0\u01a1ng nh\u00e2n giao nh\u1eadn h\u00e0ng kh\u00f4ng \u0111\u00fang nh\u01b0 khai tr\u00ean t\u1edd khai gia c\u00f4ng chuy\u1ec3n ti\u1ebfp; tr\u01b0\u1eddng h\u1ee3p th\u01b0\u01a1ng nh\u00e2n \u0111\u00e3 \u0111\u01b0a h\u00e0ng v\u00e0o s\u1ea3n xu\u1ea5t th\u00ec ki\u1ec3m tra s\u1ed5 s\u00e1ch ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn h\u00e0ng c\u1ee7a th\u01b0\u01a1ng nh\u00e2n;<\/span><\/p>\n

c3) L\u1ea5y m\u1eabu, ni\u00eam phong m\u1eabu h\u00e0ng theo quy \u0111\u1ecbnh.<\/span><\/p>\n

d) Tr\u00e1ch nhi\u1ec7m c\u1ee7a H\u1ea3i quan b\u00ean giao:<\/span><\/p>\n

d1) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u01b0 \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

d2) H\u1ea3i quan b\u00ean giao kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c giao nh\u1eadn nguy\u00ean ph\u1ee5 li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb thu\u00ea m\u01b0\u1ee3n trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng sang h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a \u0111\u1ed1i t\u00e1c thu\u00ea gia c\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 th\u1ee7 t\u1ee5c giao nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, nh\u01b0ng kh\u00f4ng y\u00eau c\u1ea7u doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 30. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n c\u00f4ng ho\u1eb7c ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m gia c\u00f4ng d\u00f9ng \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n c\u00f4ng th\u00ec h\u1ee3p \u0111\u1ed3ng mua b\u00e1n thay b\u1eb1ng v\u0103n b\u1ea3n tho\u1ea3 thu\u1eadn gi\u1eefa b\u00ean thu\u00ea v\u00e0 b\u00ean nh\u1eadn gia c\u00f4ng v\u1ec1 vi\u1ec7c thanh to\u00e1n ti\u1ec1n gia c\u00f4ng b\u1eb1ng s\u1ea3n ph\u1ea9m gia c\u00f4ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u01b0\u01a1ng nh\u00e2n nh\u1eadn gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed3ng th\u1eddi l\u00e0 doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u00ec doanh nghi\u1ec7p n\u00e0y ph\u1ea3i l\u00e0m c\u1ea3 th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 s\u1ea3n ph\u1ea9m gia c\u00f4ng.<\/span><\/p>\n

\u0110i\u1ec1u 31. Th\u1ee7 t\u1ee5c thanh kho\u1ea3n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng<\/strong><\/span><\/p>\n

Khai v\u00e0 g\u1eedi y\u00eau c\u1ea7u thanh kho\u1ea3n<\/span><\/p>\n

Th\u01b0\u01a1ng nh\u00e2n nh\u1eadn gia c\u00f4ng khai, g\u1eedi y\u00eau c\u1ea7u thanh kho\u1ea3n theo c\u00e1c ti\u00eau ch\u00ed v\u00e0 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i m\u1eabu Y\u00eau c\u1ea7u thanh kho\u1ea3n gia c\u00f4ng t\u1edbi Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan; trong \u0111\u00f3 c\u00f3 n\u1ed9i dung v\u1ec1 h\u01b0\u1edbng x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m (n\u1ebfu c\u00f3).<\/span><\/p>\n

Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 thanh kho\u1ea3n<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u thanh kho\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh th\u01b0\u01a1ng nh\u00e2n ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thanh kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 117\/2011\/TT-BTC:<\/span><\/p>\n

a1) N\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra ph\u00f9 h\u1ee3p th\u00ec ph\u1ea3n h\u1ed3i th\u00f4ng b\u00e1o ch\u1ea5p nh\u1eadn k\u1ebft qu\u1ea3 thanh kho\u1ea3n theo m\u1eabu Th\u00f4ng b\u00e1o gia c\u00f4ng cho ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span><\/p>\n

a2) N\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m tra kh\u00f4ng ph\u00f9 h\u1ee3p th\u00ec y\u00eau c\u1ea7u th\u01b0\u01a1ng nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 thanh kho\u1ea3n b\u1ea3n gi\u1ea5y theo quy \u0111\u1ecbnh \u0111\u1ec3 ki\u1ec3m tra chi ti\u1ebft; ph\u1ea3n h\u1ed3i th\u00f4ng tin, n\u00eau r\u00f5 l\u00fd do cho ng\u01b0\u1eddi khai h\u1ea3i quan theo m\u1eabu Th\u00f4ng b\u00e1o gia c\u00f4ng.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh th\u01b0\u01a1ng nh\u00e2n ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 thanh kho\u1ea3n ho\u1eb7c th\u01b0\u01a1ng nh\u00e2n ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan nh\u01b0ng c\u00f3 d\u1ea5u hi\u1ec7u nghi v\u1ea5n ho\u1eb7c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra x\u00e1c su\u1ea5t 5% h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u1ee7a th\u01b0\u01a1ng nh\u00e2n ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt h\u1ea3i quan \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 vi\u1ec7c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a th\u01b0\u01a1ng nh\u00e2n th\u00ec sau khi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin y\u00eau c\u1ea7u thanh kho\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 thanh kho\u1ea3n theo quy \u0111\u1ecbnh \u0111\u1ec3 ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin, n\u00eau r\u00f5 l\u00fd do cho ng\u01b0\u1eddi khai h\u1ea3i quan theo m\u1eabu Th\u00f4ng b\u00e1o gia c\u00f4ng.<\/span><\/p>\n

Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 thanh kho\u1ea3n<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u thanh kho\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan:<\/span><\/p>\n

Ch\u1eadm nh\u1ea5t 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thanh kho\u1ea3n c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin li\u00ean quan \u0111\u1ebfn y\u00eau c\u1ea7u thanh kho\u1ea3n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft h\u1ed3 s\u01a1 thanh kho\u1ea3n do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p:<\/span><\/p>\n

Ch\u1eadm nh\u1ea5t 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u01b0\u01a1ng nh\u00e2n n\u1ed9p h\u1ed3 s\u01a1 thanh kho\u1ea3n \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7, c\u00f4ng ch\u1ee9c h\u1ea3i quan ho\u00e0n th\u00e0nh vi\u1ec7c ti\u1ebfp nh\u1eadn, ki\u1ec3m tra chi ti\u1ebft, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 thanh kho\u1ea3n.<\/span><\/p>\n

Th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u d\u01b0; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m<\/span><\/p>\n

Ch\u1eadm nh\u1ea5t 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u01a1 quan H\u1ea3i quan ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 thanh kho\u1ea3n, th\u01b0\u01a1ng nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 gi\u1ea3i quy\u1ebft s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ph\u1ebf th\u1ea3i (n\u1ebfu c\u00f3).<\/span><\/p>\n

Sau khi ho\u00e0n th\u00e0nh gi\u1ea3i quy\u1ebft s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1m nh\u1eadp; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ph\u1ebf th\u1ea3i, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u00e8m c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan g\u1eedi \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh thanh kho\u1ea3n.<\/span><\/p>\n

X\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c thanh kho\u1ea3n<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng kh\u00f4ng c\u00f3 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 th\u1ea3i:<\/span><\/p>\n

Ch\u1eadm nh\u1ea5t 01 ng\u00e0y l\u00e0m vi\u1ec7c sau khi ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c thanh kho\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan v\u00e0 x\u00e1c nh\u1eadn tr\u00ean h\u1ed3 s\u01a1 thanh kho\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m tra h\u1ed3 s\u01a1 thanh kho\u1ea3n.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng\/ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 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 th\u1ea3i:<\/span><\/p>\n

Ch\u1eadm nh\u1ea5t 03 ng\u00e0y l\u00e0m vi\u1ec7c sau khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n th\u00f4ng b\u00e1o \u0111\u00e3 ho\u00e0n th\u00e0nh 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; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ph\u1ebf th\u1ea3i, l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c thanh kho\u1ea3n tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan v\u00e0 x\u00e1c nh\u1eadn tr\u00ean h\u1ed3 s\u01a1 thanh kho\u1ea3n trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 ki\u1ec3m tra h\u1ed3 s\u01a1 thanh kho\u1ea3n.<\/span><\/p>\n

\u0110i\u1ec1u 32. 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 thu\u00ea, m\u01b0\u1ee3n<\/strong><\/span><\/p>\n

Theo s\u1ef1 tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ng\u01b0\u1eddi khai h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ph\u01b0\u01a1ng th\u1ee9c 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 theo c\u00e1c h\u00ecnh th\u1ee9c sau:<\/span><\/p>\n

B\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam: th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 47 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Xu\u1ea5t kh\u1ea9u tr\u1ea3 ra n\u01b0\u1edbc ngo\u00e0i: th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t tr\u1ea3 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 ra n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y. C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ed1i chi\u1ebfu nguy\u00ean li\u1ec7u xu\u1ea5t tr\u1ea3 v\u1edbi m\u1eabu l\u01b0u nguy\u00ean li\u1ec7u l\u1ea5y khi nh\u1eadp kh\u1ea9u; \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 nh\u1eadp ho\u1eb7c t\u1edd khai chuy\u1ec3n ti\u1ebfp g\u1ea7n nh\u1ea5t v\u1edbi m\u00e1y m\u00f3c thi\u1ebft b\u1ecb t\u00e1i xu\u1ea5t.<\/span><\/p>\n

Chuy\u1ec3n sang th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c t\u1ea1i Vi\u1ec7t Nam: th\u1ee7 t\u1ee5c h\u1ea3i quan chuy\u1ec3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb sang h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng kh\u00e1c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan giao nh\u1eadn s\u1ea3n ph\u1ea9m gia c\u00f4ng chuy\u1ec3n ti\u1ebfp h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan bi\u1ebfu, t\u1eb7ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thu\u00ea, m\u01b0\u1ee3n; nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba; ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m; th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ee7 t\u1ee5c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba do th\u01b0\u01a1ng 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: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111 kho\u1ea3n 2 v\u00e0 kho\u1ea3n 3 \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 117\/2011\/TT-BTC.<\/span><\/p>\n

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

TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI NGUY\u00caN LI\u1ec6U, V\u1eacT T\u01af NH\u1eacP KH\u1ea8U \u0110\u1ec2 S\u1ea2N XU\u1ea4T H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 33. 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; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u; th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/strong><\/span><\/p>\n

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 th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 SXXK) th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 31 Th\u00f4ng t\u01b0194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u0103ng k\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u SXXK theo kho\u1ea3n 2 \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

a) Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

a1) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span><\/p>\n

a1.1) Khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng chu\u1ea9n t\u1ea1i B\u1ea3ng \u0111\u0103ng k\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u v\u00e0 g\u1eedi th\u00f4ng tin \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

a1.2) Nh\u1eadn ph\u1ea3n h\u1ed3i ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

a2) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan H\u1ea3i quan:<\/span><\/p>\n

Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin cho ng\u01b0\u1eddi khai h\u1ea3i quan trong th\u1eddi h\u1ea1n 02 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb l\u00fac nh\u1eadn \u0111\u01b0\u1ee3c B\u1ea3ng \u0111\u0103ng k\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

b) S\u1eeda \u0111\u1ed5i danh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0:<\/span><\/p>\n

b1) Vi\u1ec7c khai th\u00f4ng tin s\u1eeda \u0111\u1ed5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean;<\/span><\/p>\n

b2) Th\u1ee7 t\u1ee5c s\u1eeda \u0111\u1ed5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 theo danh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u0103ng k\u00fd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y t\u1ea1i c\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd danh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 34. Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 \u0111\u0103ng k\u00fd s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

Vi\u1ec7c th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c v\u00e0 \u0111\u0103ng k\u00fd s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng xu\u1ea5t kh\u1ea9u t\u1ea1i \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Th\u00f4ng tin v\u1ec1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u trong B\u1ea3ng th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c khi ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt v\u00e0o H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng 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 h\u00f3a xu\u1ea5t kh\u1ea9u, tr\u01b0\u1edbc khi xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 35. Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m<\/strong><\/span><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i xu\u1ea5t tr\u00ecnh m\u1eabu l\u01b0u trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u1ea5y m\u1eabu nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ed1i chi\u1ebfu m\u1eabu l\u01b0u v\u1edbi nguy\u00ean li\u1ec7u c\u1ea5u th\u00e0nh tr\u00ean s\u1ea3n ph\u1ea9m; \u0111\u1ed1i chi\u1ebfu \u0111\u1ecbnh m\u1ee9c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u1edbi s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p m\u1eabu l\u01b0u kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan ph\u1ea3i l\u1ea5y m\u1eabu s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u1ec3 tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh. Trong khi ch\u1edd k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh, c\u01a1 quan H\u1ea3i quan ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a.<\/span><\/p>\n

Khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m, n\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u00e0 c\u00f3 nhu c\u1ea7u ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 n\u00e0y th\u00ec ph\u1ea3i khai th\u00f4ng tin theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n t\u1ea1i B\u1ea3ng k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m t\u1ea1i Chi c\u1ee5c H\u1ea3i quan kh\u00e1c Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp nguy\u00ean li\u1ec7u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u ho\u1eb7c ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u kh\u00e1c ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m th\u00ec tr\u01b0\u1edbc khi thanh kho\u1ea3n:<\/span><\/p>\n

a) Ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 g\u1eedi th\u00f4ng tin c\u00e1c t\u1edd khai n\u00e0y \u0111\u1ebfn H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

b) Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1eadp nh\u1eadt c\u00e1c t\u1edd khai n\u00e0y v\u00e0o h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

\u0110i\u1ec1u 36. Thanh kho\u1ea3n t\u1edd khai nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n

Th\u1ee7 t\u1ee5c thanh kho\u1ea3n t\u1edd khai nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/span><\/p>\n

Nguy\u00ean t\u1eafc thanh kho\u1ea3n<\/span><\/p>\n

a) T\u1ea5t c\u1ea3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u \u0111\u1ec1u ph\u1ea3i \u0111\u01b0\u1ee3c thanh kho\u1ea3n;<\/span><\/p>\n

b) Ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ef1a ch\u1ecdn nh\u1eefng t\u1edd khai nh\u1eadp kh\u1ea9u, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ec3 \u0111\u01b0a v\u00e0o thanh kho\u1ea3n nh\u01b0ng ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1ea3m b\u1ea3o nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 tr\u01b0\u1edbc s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 thu\u1ed9c nh\u1eefng t\u1edd khai nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ecdn \u0111\u01b0a v\u00e0o thanh kho\u1ea3n ch\u01b0a \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u n\u00ean ch\u01b0a thanh kho\u1ea3n \u0111\u01b0\u1ee3c th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai th\u00f4ng tin nguy\u00ean v\u1eadt li\u1ec7u ch\u01b0a \u0111\u01b0a v\u00e0o thanh kho\u1ea3n theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i B\u1ea3ng k\u00ea nguy\u00ean li\u1ec7u ch\u01b0a \u0111\u01b0a v\u00e0o thanh kho\u1ea3n.<\/span><\/p>\n

c) T\u1edd khai xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o thanh kho\u1ea3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan v\u00e0 c\u00f3 h\u00e0ng h\u00f3a \u0111\u00e3 th\u1ef1c xu\u1ea5t, th\u1ef1c nh\u1eadp.<\/span><\/p>\n

d) T\u1edd khai nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh kho\u1ea3n nhi\u1ec1u l\u1ea7n. M\u1ed9t t\u1edd khai xu\u1ea5t kh\u1ea9u ch\u1ec9 \u0111\u01b0\u1ee3c thanh kho\u1ea3n m\u1ed9t l\u1ea7n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u c\u1ee7a t\u1edd khai nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n \u0111\u0103ng k\u00fd t\u1ea1i Chi c\u1ee5c H\u1ea3i quan kh\u00e1c th\u00ec m\u1ed9t t\u1edd khai xu\u1ea5t kh\u1ea9u c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thanh kho\u1ea3n t\u1eebng ph\u1ea7n.<\/span><\/p>\n

H\u1ed3 s\u01a1 thanh kho\u1ea3n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

a) Th\u00f4ng tin chung \u0111\u1ec1 ngh\u1ecb thanh kho\u1ea3n;<\/span><\/p>\n

b) Danh s\u00e1ch c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u thanh kho\u1ea3n (bao g\u1ed3m c\u1ea3 c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 li\u00ean quan);<\/span><\/p>\n

c) Danh s\u00e1ch c\u00e1c t\u1edd khai xu\u1ea5t kh\u1ea9u thanh kho\u1ea3n (bao g\u1ed3m c\u1ea3 c\u00e1c t\u1edd khai xu\u1ea5t theo lo\u1ea1i h\u00ecnh gia c\u00f4ng, t\u1edd khai theo lo\u1ea1i h\u00ecnh t\u00e1i xu\u1ea5t v\u00e0 c\u00e1c t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd \u1edf \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c kh\u00e1c);<\/span><\/p>\n

d) C\u00e1c th\u00f4ng tin gi\u1ea3i tr\u00ecnh chi ti\u1ebft l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u thu\u1ed9c c\u00e1c t\u1edd khai nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o thanh kho\u1ea3n s\u1eed d\u1ee5ng v\u00e0o c\u00e1c m\u1ee5c \u0111\u00edch d\u01b0\u1edbi \u0111\u00e2y (n\u1ebfu c\u00f3):<\/span><\/p>\n

d1) B\u1ea3ng k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u ch\u01b0a \u0111\u01b0a v\u00e0o thanh kho\u1ea3n (trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t m\u00e0 kh\u00f4ng s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u n\u00e0y, sau \u0111\u00f3 d\u00f9ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u1ee7a t\u1edd khai nh\u1eadp kh\u1ea9u ti\u1ebfp theo \u0111\u1ec3 thanh kho\u1ea3n);<\/span><\/p>\n

d2) B\u1ea3ng k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 xu\u1ea5t kh\u1ea9u qua s\u1ea3n ph\u1ea9m theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng;<\/span><\/p>\n

d3) B\u1ea3ng k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u00e1i xu\u1ea5t;<\/span><\/p>\n

d4) B\u1ea3ng k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 kh\u00f4ng xu\u1ea5t kh\u1ea9u xin n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch (bao g\u1ed3m nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n lo\u1ea1i h\u00ecnh, ti\u00eau h\u1ee7y, bi\u1ebfu t\u1eb7ng\u2026).<\/span><\/p>\n

Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra h\u1ed3 s\u01a1 thanh kho\u1ea3n<\/span><\/p>\n

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

a1) Khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng chu\u1ea9n t\u1ea1i h\u1ed3 s\u01a1 thanh kho\u1ea3n \u0111i\u1ec7n t\u1eed v\u00e0 g\u1eedi th\u00f4ng tin \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

a2) Nh\u1eadn ph\u1ea3n h\u1ed3i ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i \u0111\u0103ng k\u00fd v\u00e0 th\u1ef1c hi\u1ec7n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

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

b1) Ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thanh kho\u1ea3n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

b2) Ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u thanh kho\u1ea3n v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin k\u1ebft qu\u1ea3 thanh kho\u1ea3n cho ng\u01b0\u1eddi khai h\u1ea3i quan trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u thanh kho\u1ea3n tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 thanh kho\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan ph\u1ea3n h\u1ed3i th\u00f4ng tin t\u1eeb ch\u1ed1i, n\u00eau r\u00f5 l\u00fd do ho\u1eb7c \u0111\u1ec1 xu\u1ea5t ti\u1ebfn h\u00e0nh ki\u1ec3m tra sau th\u00f4ng quan khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p k\u1ebft qu\u1ea3 thanh kho\u1ea3n \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 Chi c\u1ee5c H\u1ea3i quan l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 10, \u0110i\u1ec1u 18, \u0110i\u1ec1u 118, \u0110i\u1ec1u 127, \u0110i\u1ec1u 128, \u0110i\u1ec1u 129, \u0110i\u1ec1u 130, \u0110i\u1ec1u 131 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Ri\u00eang c\u00e1c m\u1eabu bi\u1ec3u sau th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 n\u00e0y:<\/span><\/p>\n

a) B\u1ea3ng k\u00ea c\u00e1c t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u01b0a v\u00e0o thanh kho\u1ea3n: ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p, s\u1eed d\u1ee5ng Danh s\u00e1ch c\u00e1c t\u1edd khai xu\u1ea5t kh\u1ea9u thanh kho\u1ea3n (quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y) tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

b) B\u1ea3ng b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p nh\u1eadp – xu\u1ea5t – t\u1ed3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0: th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 13 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

c) B\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ednh thu\u1ebf tr\u00ean nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u: th\u1ef1c hi\u1ec7n theo m\u1eabu s\u1ed1 14 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c thanh kho\u1ea3n th\u1ef1c hi\u1ec7n vi\u1ec7c ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 thanh kho\u1ea3n, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1 thanh kho\u1ea3n, ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt (n\u1ebfu c\u00f3).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t v\u00e0 xu\u1ea5t kh\u1ea9u h\u1ebft, doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ec3 chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 thanh kho\u1ea3n tr\u00ean c\u01a1 s\u1edf t\u1edd khai nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, kh\u00f4ng \u0111\u0103ng k\u00fd t\u1edd khai m\u1edbi m\u00e0 ch\u1ec9 khai v\u00e0 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (n\u1ebfu c\u00f3), thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan khi ti\u1ebfn h\u00e0nh thanh kho\u1ea3n ph\u1ea3i \u0111\u00f3ng d\u1ea5u \u201c\u0111\u00e3 thanh kho\u1ea3n\u201d tr\u00ean b\u1ea3n ch\u00ednh t\u1edd khai xu\u1ea5t kh\u1ea9u ng\u01b0\u1eddi khai h\u1ea3i quan l\u01b0u; \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u c\u00f3 thu\u1ebf su\u1ea5t b\u1eb1ng 0% th\u00ec \u0111\u00f3ng d\u1ea5u \u201c\u0111\u00e3 thanh kho\u1ea3n\u201d l\u00ean b\u1ea3n ch\u00ednh t\u1edd khai nh\u1eadp kh\u1ea9u ng\u01b0\u1eddi khai h\u1ea3i quan l\u01b0u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thanh kho\u1ea3n t\u1eebng ph\u1ea7n th\u00ec ph\u1ea3i l\u1eadp ph\u1ee5 l\u1ee5c ghi r\u00f5 n\u1ed9i dung \u0111\u00e3 thanh kho\u1ea3n (t\u1edd khai nh\u1eadp kh\u1ea9u, nguy\u00ean v\u1eadt li\u1ec7u, ti\u1ec1n thu\u1ebf\u2026) \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c thanh kho\u1ea3n ph\u1ea7n ti\u1ebfp theo.<\/span><\/p>\n

\u0110i\u1ec1u 37. Th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n cho doanh nghi\u1ec7p kh\u00e1c \u0111\u1ec3 tr\u1ef1c ti\u1ebfp xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan 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, th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c, thanh kho\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan 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 xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd theo lo\u1ea1i h\u00ecnh SXXK; tr\u00ean t\u1edd khai 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 doanh nghi\u1ec7p b\u00e1n s\u1ea3n ph\u1ea9m t\u1ea1i ph\u1ea7n \u201cGhi ch\u00e9p kh\u00e1c\u201d tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

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

TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u00c2\u0309U, NH\u1eacP KH\u00c2\u0309U CU\u0309A DOANH NGHI\u1ec6P CH\u1ebe XU\u1ea4T<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 38. Nguy\u00ean t\u1eafc chung<\/strong><\/span><\/p>\n

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 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho DNCX trong khu ch\u1ebf xu\u1ea5t v\u00e0 DNCX ngo\u00e0i khu ch\u1ebf xu\u1ea5t.<\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a DNCX \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 ngu\u1ed3n nh\u1eadp kh\u1ea9u<\/span><\/p>\n

a) Qu\u1ea3n l\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/span><\/p>\n

a1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a DNCX qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng l\u00e0 sa\u0309n xu\u00e2\u0301t (bao g\u00f4\u0300m ca\u0309 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p DNCX nh\u00e2\u0323n gia c\u00f4ng cho n\u01b0\u01a1\u0301c ngoa\u0300i, xu\u1ea5t nh\u00e2\u0323p kh\u00e2\u0309u ta\u0323i ch\u00f4\u0303), \u0111\u00e2\u0300u t\u01b0 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, ti\u00eau du\u0300ng th\u00ec DNCX l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111i\u0323nh ta\u0323i Ch\u01b0\u01a1ng na\u0300y v\u00e0 th\u1ef1c hi\u1ec7n ba\u0301o ca\u0301o ha\u0300ng hoa\u0301 theo ch\u1ebf \u0111\u1ed9 nh\u00e2\u0323p – xu\u00e2\u0301t – t\u00f4\u0300n th\u01b0\u0323c t\u00ea\u0301.<\/span><\/p>\n

H\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng n\u00e0o th\u00ec khi xu\u1ea5t ra c\u0169ng ph\u1ea3i c\u00e2n \u0111\u1ed1i theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng \u0111\u00f3.<\/span><\/p>\n

Vi\u1ec7c qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u00e0 s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0, ti\u00eau d\u00f9ng \u0111\u01b0\u1ee3c DNCX t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 khai b\u00e1o khi \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u. DNCX ph\u1ea3i khai m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u1ed1ng nh\u1ea5t t\u1eeb khi \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp kh\u1ea9u, t\u1edd khai xu\u1ea5t kh\u1ea9u, khai b\u00e1o nh\u1eadp kho, khai b\u00e1o xu\u1ea5t kho cho \u0111\u1ebfn khi thanh kho\u1ea3n.<\/span><\/p>\n

a2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a DNCX (bao g\u1ed3m c\u1ea3 ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng; h\u00e0ng h\u00f3a l\u00e0 v\u1eadt li\u1ec7u x\u00e2y d\u1ef1ng \u0111\u01b0a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan \u0111\u1ec3 x\u00e2y d\u1ef1ng, s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o d\u01b0\u1ee1ng k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng k\u1ef9 thu\u1eadt, h\u1ea1 t\u1ea7ng x\u00e3 h\u1ed9i trong khu phi thu\u1ebf quan) qu\u1ea3n l\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng kh\u00e1c ngo\u00e0i m\u1ee5c \u0111\u00edch quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a1 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd theo ch\u1ebf \u0111\u1ed9 nh\u1eadp – xu\u1ea5t – t\u1ed3n th\u1ef1c t\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ch\u01b0\u01a1ng n\u00e0y, khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u DNCX l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c ch\u01b0\u01a1ng kh\u00e1c c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y, Th\u00f4ng t\u01b0 s\u1ed1 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010; Th\u00f4ng t\u01b0 s\u1ed1 11\/2012\/TT-BTC ng\u00e0y 04\/2\/2012 v\u00e0 c\u00e1c v\u0103n b\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 c\u1ee7a DNCX gia c\u00f4ng v\u01a1\u0301i n\u00f4\u0323i \u0111i\u0323a, DNCX kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng.<\/span><\/p>\n

b) Qu\u1ea3n l\u00fd theo ngu\u1ed3n nh\u00e2\u0323p kh\u00e2\u0309u:<\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

b1) Ha\u0300ng hoa\u0301 xu\u1ea5t, nh\u00e2\u0323p kh\u00e2\u0309u v\u1edbi n\u01b0\u01a1\u0301c ngoa\u0300i g\u00f4\u0300m: mua b\u00e1n, gia c\u00f4ng v\u1edbi n\u01b0\u01a1\u0301c ngoa\u0300i; mua b\u00e1n, gia c\u00f4ng gi\u1eefa c\u00e1c DNCX v\u1edbi nhau; xu\u1ea5t nh\u1eadp v\u1edbi kho ngoa\u0323i quan;<\/span><\/p>\n

b2) Ha\u0300ng hoa\u0301 xu\u1ea5t, nh\u00e2\u0323p kh\u00e2\u0309u v\u1edbi n\u00f4\u0323i \u0111i\u0323a g\u00f4\u0300m: mua ba\u0301n, gia c\u00f4ng v\u01a1\u0301i n\u00f4\u0323i \u0111i\u0323a.<\/span><\/p>\n

H\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n gi\u1eefa DNCX v\u00e0 chi nh\u00e1nh c\u1ee7a DNCX trong n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. Tr\u01b0\u1edbc khi lu\u00e2n chuy\u1ec3n DNCX ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX c\u00e1c n\u1ed9i dung sau: t\u00ean h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u1ecba \u0111i\u1ec3m chuy\u1ec3n \u0111i, \u0111\u1ecba \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ebfn, ngu\u1ed3n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a (n\u1ebfu h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u ph\u1ea3i ghi chi ti\u1ebft theo t\u1edd khai nh\u1eadp kh\u1ea9u), th\u1eddi gian d\u1ef1 ki\u1ebfn lu\u00e2n chuy\u1ec3n v\u00e0 ph\u1ea3i c\u00f3 Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 k\u00e8m theo L\u1ec7nh \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2.6 Ph\u1ee5 l\u1ee5c 4 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 153\/2010\/TT-BTC.<\/span><\/p>\n

Ri\u00eang h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n gi\u1eefa DNCX v\u00e0 chi nh\u00e1nh c\u1ee7a DNCX trong n\u1ed9i \u0111\u1ecba \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p lu\u00e2n chuy\u1ec3n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i c\u1ee7a DNCX \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan): DNCX v\u00e0 chi nh\u00e1nh trong n\u1ed9i \u0111\u1ecba ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Ha\u0300ng hoa\u0301 nh\u1eadp kh\u1ea9u c\u1ee7a DNCX qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng la\u0300 ti\u00eau du\u0300ng, \u0111\u01b0\u01a1\u0323c qu\u1ea3n l\u00fd nh\u01b0 sau:<\/span><\/p>\n

a) Ha\u0300ng ti\u00eau du\u0300ng \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 t\u1ea1i doanh nghi\u1ec7p g\u00f4\u0300m: v\u0103n ph\u00f2ng ph\u1ea9m, l\u01b0\u01a1ng th\u1ef1c, th\u1ef1c ph\u1ea9m (bao g\u1ed3m c\u1ea3 b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng: qu\u1ea7n, \u00e1o, m\u0169, gi\u1ea7y, \u1ee7ng, g\u0103ng tay) c\u00f3 ngu\u1ed3n nh\u1eadp kh\u1ea9u t\u1eeb n\u1ed9i \u0111\u1ecba th\u00ec 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 \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00e0ng h\u00f3a n\u00e0y, n\u1ebfu ngu\u1ed3n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec DNCX ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) H\u00e0ng ti\u00eau du\u0300ng phu\u0323c vu\u0323 nha\u0300 x\u01b0\u01a1\u0309ng (v\u00ed d\u1ee5: v\u1ea3i, gi\u1ea5y \u0111\u1ec3 lau m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; x\u0103ng d\u1ea7u \u0111\u1ec3 ch\u1ea1y m\u00e1y ph\u00e1t \u0111i\u1ec7n) ho\u1eb7c h\u00e0ng ti\u00eau d\u00f9ng ph\u1ee5c v\u1ee5 cho hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t nh\u01b0ng kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c theo \u0111\u1ecbnh m\u1ee9c s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5: D\u1ea7u l\u00e0m s\u1ea1ch khu\u00f4n; g\u0103ng tay b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng; b\u00fat l\u00f4ng \u0111\u00e1nh d\u1ea5u s\u1ea3n ph\u1ea9m b\u1ecb l\u1ed7i; m\u00e0ng nh\u1ef1a \u0111\u1ec3 bao b\u1ecdc ki\u1ec7n h\u00e0ng ch\u1ed1ng b\u1ee5i trong nh\u00e0 x\u01b0\u1edfng) th\u00ec pha\u0309i la\u0300m thu\u0309 tu\u0323c ha\u0309i quan theo quy \u0111i\u0323nh.<\/span><\/p>\n

b1) Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh h\u00e0ng h\u00f3a l\u00e0 h\u00e0ng ti\u00eau d\u00f9ng ph\u1ee5c v\u1ee5 nh\u00e0 x\u01b0\u1edfng, kh\u00f4ng tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n l\u00e0m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam;<\/span><\/p>\n

b2) Vi\u1ec7c ph\u00e2n \u0111\u1ecbnh h\u00e0ng h\u00f3a l\u00e0 h\u00e0ng ti\u00eau d\u00f9ng ph\u1ee5c v\u1ee5 cho hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t nh\u01b0ng kh\u00f4ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c theo \u0111\u1ecbnh m\u1ee9c s\u1ea3n ph\u1ea9m, do doanh nghi\u1ec7p t\u1ef1 x\u00e1c \u0111\u1ecbnh v\u00e0 khai b\u00e1o khi \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

c) Ch\u00ea\u0301 \u0111\u00f4\u0323 khai ba\u0301o xu\u00e2\u0301t kho, nh\u1eadp kho \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 ti\u00eau du\u0300ng \u0111a\u0303 la\u0300m thu\u0309 tu\u0323c ha\u0309i quan khi nh\u1eadp kh\u1ea9u v\u00e0o DNCX \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai b\u00e1o m\u1ed9t th\u00e1ng m\u1ed9t l\u1ea7n.<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, t\u1eeb ng\u00e0y 01 \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng sau, DNCX ph\u1ea3i khai th\u00f4ng tin h\u00e0ng ho\u00e1 xu\u1ea5t nh\u1eadp ti\u00eau d\u00f9ng c\u1ee7a th\u00e1ng tr\u01b0\u1edbc \u0111\u1ebfn H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

c1) Doanh nghi\u00ea\u0323p khai ba\u0301o va\u0300 t\u01b0\u0323 chi\u0323u tra\u0301ch nhi\u00ea\u0323m tr\u01b0\u01a1\u0301c pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 n\u00f4\u0323i dung khai ba\u0301o \u0111\u00ea\u0301n c\u01a1 quan Ha\u0309i quan. C\u01a1 quan Ha\u0309i quan chi\u0309 ki\u00ea\u0309m tra ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n ho\u0103\u0323c ki\u1ec3m tra th\u01b0\u0323c t\u00ea\u0301 h\u00e0ng h\u00f3a t\u1ed3n kho ta\u0323i doanh nghi\u00ea\u0323p khi co\u0301 nghi v\u00e2\u0301n ho\u0103\u0323c theo k\u00ea\u0301 hoa\u0323ch ki\u00ea\u0309m tra sau th\u00f4ng quan;<\/span><\/p>\n

c2) Khi khai b\u00e1o xu\u1ea5t kho ti\u00eau d\u00f9ng, doanh nghi\u00ea\u0323p pha\u0309i khai th\u00f4ng tin xu\u00e2\u0301t ti\u00eau du\u0300ng theo mu\u0323c \u0111i\u0301ch ph\u1ee5c v\u1ee5 ti\u00eau d\u00f9ng ho\u0103\u0323c ti\u00eau du\u0300ng nh\u01b0ng chuy\u00ea\u0309n mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng sang t\u00f4\u0300n kho \u01a1\u0309 tra\u0323ng tha\u0301i kha\u0301c (ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh, sa\u0309n xu\u00e2\u0301t).<\/span><\/p>\n

N\u1ed9i dung th\u00f4ng tin doanh nghi\u1ec7p khai b\u00e1o \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung d\u1eef li\u1ec7u theo d\u00f5i th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p, bao g\u1ed3m:<\/span><\/p>\n

a) Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan H\u1ea3i quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi d\u1eef li\u1ec7u qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a t\u1ea1i kho c\u1ee7a doanh nghi\u1ec7p v\u1ec1 m\u00e3 k\u00fd hi\u1ec7u h\u00e0ng h\u00f3a, ch\u1ee7ng lo\u1ea1i, \u0111\u01a1n v\u1ecb t\u00ednh;<\/span><\/p>\n

b) \u0110\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean v\u1eadt li\u1ec7u th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan H\u1ea3i quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t t\u1ea1i doanh nghi\u1ec7p;<\/span><\/p>\n

c) H\u00e0ng h\u00f3a xu\u1ea5t kh\u00e2\u0309u, nh\u1eadp kh\u00e2\u0309u khai tr\u00ean t\u01a1\u0300 khai xu\u1ea5t kh\u00e2\u0309u, t\u01a1\u0300 khai nh\u1eadp kh\u00e2\u0309u ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a ghi tr\u00ean phi\u1ebfu nh\u1eadp kho, phi\u1ebfu xu\u1ea5t kho t\u1ea1i doanh nghi\u1ec7p v\u1ec1 m\u00e3 k\u00fd hi\u1ec7u h\u00e0ng h\u00f3a, ch\u1ee7ng lo\u1ea1i, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng;<\/span><\/p>\n

d) H\u00e0ng h\u00f3a t\u1ed3n kho th\u1ef1c t\u1ebf DNCX khai b\u00e1o khi thanh kho\u1ea3n v\u1edbi c\u01a1 quan H\u1ea3i quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a t\u1ed3n kho theo s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n t\u1ea1i doanh nghi\u1ec7p v\u00e0 “B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp – xu\u1ea5t – t\u1ed3n” theo d\u00f5i t\u1ea1i c\u01a1 quan H\u1ea3i quan trong c\u00f9ng k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

X\u1eed l\u00fd khi ph\u00e1t sinh sai l\u1ec7ch gi\u1eefa khai b\u00e1o tr\u00ean t\u1edd khai, ch\u1ee9ng t\u1eeb v\u1edbi th\u1ef1c t\u1ebf nh\u1eadp kho, xu\u1ea5t kho:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p tr\u01b0\u1edbc khi nh\u1eadp kho, xu\u1ea5t kho v\u00e0 trong th\u1eddi gian \u0111\u01b0\u1ee3c ph\u00e9p khai s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u00f4\u0300 s\u01a1 ha\u0309i quan \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, n\u1ebfu c\u00f3 s\u1ef1 sai l\u1ec7ch v\u1ec1 t\u00ean ha\u0300ng, ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n v\u1ecb t\u00ednh c\u1ee7a h\u00e0ng h\u00f3a gi\u1eefa th\u1ef1c t\u1ebf nh\u1eadp kho, xu\u1ea5t kho v\u1edbi n\u1ed9i dung tr\u00ean t\u1edd khai, ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai s\u01b0\u0309a \u0111\u00f4\u0309i, b\u1ed5 sung nh\u01b0 khai s\u01b0\u0309a \u0111\u00f4\u0309i, b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span><\/p>\n

b) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p sau khi nh\u00e2\u0323p kho, xu\u00e2\u0301t kho va\u0300 ngoa\u0300i th\u01a1\u0300i gian \u0111\u01b0\u01a1\u0323c phe\u0301p khai s\u1eeda \u0111\u1ed5i, b\u00f4\u0309 sung h\u00f4\u0300 s\u01a1 ha\u0309i quan \u0111i\u1ec7n t\u1eed theo quy \u0111i\u0323nh, doanh nghi\u00ea\u0323p pha\u0301t hi\u00ea\u0323n sai l\u00ea\u0323ch v\u00e0 khai b\u00e1o gia\u0309i tri\u0300nh co\u0301 c\u01a1 s\u01a1\u0309, c\u01a1 quan Ha\u0309i quan se\u0303 xem xe\u0301t ch\u1ea5p nh\u1eadn \u0111\u00f4\u0301i v\u01a1\u0301i t\u01b0\u0300ng tr\u01b0\u01a1\u0300ng h\u01a1\u0323p:<\/span><\/p>\n

b1) \u0110\u1ed1i v\u1edbi sai l\u1ec7ch v\u1ec1 l\u01b0\u1ee3ng, DNCX khai th\u00f4ng tin gi\u1ea3i tr\u00ecnh theo \u0111\u00fang ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng chu\u1ea9n theo m\u00e2\u0303u Th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch th\u1ef1c t\u1ebf nh\u1eadn h\u00e0ng v\u1edbi khai b\u00e1o \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan;<\/span><\/p>\n

b2) \u0110\u1ed1i v\u1edbi sai l\u1ec7ch v\u1ec1 c\u00e1c ch\u1ec9 ti\u00eau kh\u00e1c, doanh nghi\u1ec7p k\u00ea khai s\u01b0\u0309a \u0111\u00f4\u0309i, b\u1ed5 sung nh\u01b0 khai s\u01b0\u0309a \u0111\u00f4\u0309i, b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span><\/p>\n

Vi\u1ec7c ki\u1ec3m tra gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u cu\u0309a DNCX \u0111\u01b0\u01a1\u0323c d\u01b0\u0323a tr\u00ean d\u01b0\u0303 li\u00ea\u0323u theo do\u0303i nh\u00e2\u0323p – xu\u00e2\u0301t – t\u00f4\u0300n tr\u00ean h\u00ea\u0323 th\u00f4\u0301ng x\u01b0\u0309 ly\u0301 d\u01b0\u0303 li\u00ea\u0323u \u0111i\u00ea\u0323n t\u01b0\u0309 cu\u0309a c\u01a1 quan Ha\u0309i quan v\u01a1\u0301i ba\u0301o ca\u0301o nh\u00e2\u0323p – xu\u00e2\u0301t – t\u00f4\u0300n th\u01b0\u0323c t\u00ea\u0301 cu\u0309a doanh nghi\u00ea\u0323p va\u0300 c\u01a1 s\u1edf t\u1edd khai nh\u1eadp kh\u1ea9u, t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111a\u0303 ho\u00e0n th\u00e0nh thu\u0309 tu\u0323c ha\u0309i quan, phi\u00ea\u0301u nh\u1eadp kho, phi\u00ea\u0301u xu\u1ea5t kho, \u0111\u1ecbnh m\u1ee9c, ch\u1ee9ng t\u1eeb va\u0300 s\u00f4\u0309 sa\u0301ch k\u00ea\u0301 toa\u0301n li\u00ean quan.<\/span><\/p>\n

Vi\u1ec7c 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 t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/span><\/p>\n

DNCX \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p ph\u00e9p \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i h\u00e0ng h\u00f3a th\u00ec th\u1ef1c hi\u1ec7n thu\u0309 tu\u0323c ha\u0309i quan theo quy \u0111i\u0323nh \u0111\u00f4\u0301i v\u01a1\u0301i h\u01a1\u0323p \u0111\u00f4\u0300ng mua b\u00e1n.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh n\u00e0y, DNCX th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong k\u1ef3 v\u00e0o b\u00e1o c\u00e1o xu\u1ea5t – nh\u1eadp – t\u1ed3n kho v\u1edbi c\u01a1 quan H\u1ea3i quan qu\u1ea3n l\u00fd DNCX theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 10 \u0110i\u1ec1u 44 Th\u00f4ng t\u01b0 s\u1ed1 194\/2010\/TT-BTCng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a DNCX th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Tr\u01b0\u01a1\u0301c khi th\u01b0\u0323c hi\u00ea\u0323n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 ba\u0301o ca\u0301o theo ch\u00ea\u0301 \u0111\u00f4\u0323 nh\u00e2\u0323p – xu\u00e2\u0301t – t\u00f4\u0300n th\u1ef1c t\u1ebf quy \u0111i\u0323nh ta\u0323i Ch\u01b0\u01a1ng na\u0300y, DNCX ti\u00ea\u0301n ha\u0300nh thanh khoa\u0309n \u0111\u00f4\u0301i v\u01a1\u0301i t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n kho theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX v\u00e0 g\u1eedi b\u00e1o c\u00e1o thanh kho\u1ea3n h\u00e0ng ho\u00e1 t\u1ed3n \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

– M\u1eabu b\u00e1o c\u00e1o thanh kho\u1ea3n h\u00e0ng t\u1ed3n kho theo s\u1ed5 s\u00e1ch s\u1eed d\u1ee5ng m\u1eabu 10\/HSTK-CX (B\u00e1o c\u00e1o nh\u1eadp – xu\u1ea5t – t\u1ed3n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u) ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c VI Th\u00f4ng t\u01b0 s\u1ed1 194\/2010\/TT-BTC.<\/span><\/p>\n

– M\u1eabu b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i DNCX s\u1eed d\u1ee5ng m\u1eabu s\u1ed1 18 Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

a) C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n nh\u01b0 sau:<\/span><\/p>\n

a1) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n kho theo s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n kho th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX b\u1eb1ng nhau: l\u1ea5y s\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho theo s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 quan H\u1ea3i quan l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 chuy\u1ec3n t\u1ed3n \u0111\u1ea7u k\u1ef3;<\/span><\/p>\n

a2) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n kho theo s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n kho th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX kh\u00f4ng b\u1eb1ng nhau: tr\u00ean c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh c\u1ee7a DNCX, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u1ec1 xu\u1ea5t x\u1eed l\u00fd thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh (n\u1ebfu c\u00f3) theo ch\u00ednh s\u00e1ch hi\u1ec7n h\u00e0nh, tr\u00ecnh Chi c\u1ee5c tr\u01b0\u1edfng ph\u00ea duy\u1ec7t v\u00e0 th\u00f4ng b\u00e1o cho DNCX bi\u1ebft k\u1ebft qu\u1ea3 x\u1eed l\u00fd. Sau khi x\u1eed l\u00fd xong, l\u1ea5y s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n kho theo th\u1ef1c t\u1ebf s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 chuy\u1ec3n t\u1ed3n \u0111\u1ea7u k\u1ef3.<\/span><\/p>\n

b) Sau khi c\u00f3 k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a c\u01a1 quan H\u1ea3i quan v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n cu\u1ed1i k\u1ef3, DNCX t\u1ef1 chuy\u1ec3n \u0111\u1ed5i h\u00e0ng ho\u00e1 t\u1ed3n n\u00e0y sang theo danh m\u1ee5c h\u00e0ng ho\u00e1 m\u1edbi \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n ho\u00e1 ph\u00f9 h\u1ee3p v\u1edbi qu\u1ea3n l\u00fd kho c\u1ee7a DNCX v\u00e0 khai th\u00f4ng tin h\u00e0ng ho\u00e1 t\u1ed3n theo danh m\u1ee5c h\u00e0ng ho\u00e1 m\u1edbi \u0111\u1ebfn H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo m\u00e2\u0303u Th\u00f4ng tin b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho c\u1ee7a DNCX.<\/span><\/p>\n

\u00a0N\u1ed9i dung th\u00f4ng tin h\u00e0ng ho\u00e1 t\u1ed3n \u0111\u00e3 \u0111\u01b0\u1ee3c chu\u1ea9n ho\u00e1 do doanh nghi\u1ec7p khai b\u00e1o \u0111\u1ebfn c\u01a1 quan H\u1ea3i quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi n\u1ed9i dung d\u1eef li\u1ec7u theo d\u00f5i th\u1ef1c t\u1ebf v\u00e0 s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p nh\u01b0 h\u01b0\u1edbng d\u1eabn n\u00eau t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

c) C\u01a1 quan Ha\u0309i quan ti\u1ebfp nh\u1eadn th\u00f4ng tin c\u00e2\u0323p nh\u00e2\u0323t va\u0300o h\u00ea\u0323 th\u00f4\u0301ng x\u01b0\u0309 ly\u0301 d\u01b0\u0303 li\u00ea\u0323u \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u1ec3 theo do\u0303i ha\u0300ng h\u00f3a t\u00f4\u0300n \u0111\u00e2\u0300u ky\u0300 theo t\u01b0\u0300ng mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng va\u0300 t\u01b0\u0300ng ngu\u00f4\u0300n nh\u00e2\u0323p kh\u00e2\u0309u.<\/span><\/p>\n

Vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n, h\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u khi doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ed5i t\u1eeb DNCX th\u00e0nh doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 ch\u1ebf xu\u1ea5t v\u00e0 ng\u01b0\u1ee3c l\u1ea1i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 s\u1ed1 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u00ea\u0300u 39. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/strong><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u: th\u1ee7 t\u1ee5c h\u1ea3i quan l\u00e0m t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng gi\u1eefa DNCX v\u1edbi doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba: doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 tr\u1ee5 s\u1edf ch\u00ednh c\u1ee7a doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a gia c\u00f4ng gi\u1eefa hai DNCX: doanh nghi\u1ec7p nh\u1eadn gia c\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX nh\u1eadn gia c\u00f4ng.<\/span><\/p>\n

\u0110i\u1ec1u 40. \u0110\u0103ng k\u00fd, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u<\/strong><\/span><\/p>\n

Vi\u1ec7c \u0111\u0103ng k\u00fd danh mu\u0323c ha\u0300ng hoa\u0301 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

a) \u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng la\u0300 sa\u0309n xu\u00e2\u0301t, \u0111\u00e2\u0300u t\u01b0, ti\u00eau du\u0300ng, DNCX pha\u0309i \u0111\u0103ng k\u00fd danh mu\u0323c ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u theo quy \u0111i\u0323nh ta\u0323i khoa\u0309n 2 \u0110i\u00ea\u0300u na\u0300y;<\/span><\/p>\n

b) \u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng kha\u0301c, DNCX th\u01b0\u0323c hi\u00ea\u0323n \u0111\u0103ng k\u00fd danh mu\u0323c theo t\u01b0\u0300ng loa\u0323i hi\u0300nh t\u01b0\u01a1ng \u01b0\u0301ng (n\u00ea\u0301u co\u0301).<\/span><\/p>\n

Th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd, s\u1eeda \u0111\u1ed5i b\u1ed5 sung<\/span><\/p>\n

a) Th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd danh m\u1ee5c:<\/span><\/p>\n

a1) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u: \u0111\u0103ng k\u00fd danh m\u1ee5c tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean;<\/span><\/p>\n

a2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u00e2\u0309u:<\/span><\/p>\n

a2.1) N\u1ebfu h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m do DNCX s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u, th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c;<\/span><\/p>\n

a2.2) N\u1ebfu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u, th\u00ec kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, DNCX d\u00f9ng danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan H\u1ea3i quan \u0111\u1ec3 khai b\u00e1o khi xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

b) Th\u1eddi \u0111i\u1ec3m s\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c:<\/span><\/p>\n

b1) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u1ea9u:<\/span><\/p>\n

b1.1) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u: ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin danh m\u1ee5c h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean ho\u1eb7c tr\u01b0\u1edbc khi th\u00f4ng ba\u0301o \u0111\u1ecbnh m\u1ee9c t\u00f9y theo th\u1eddi \u0111i\u1ec3m n\u00e0o c\u00f3 tr\u01b0\u1edbc;<\/span><\/p>\n

b1.2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u: ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea5t c\u1ea3 c\u00e1c th\u00f4ng tin danh m\u1ee5c h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n

b2) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung danh m\u1ee5c h\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u00e2\u0309u:<\/span><\/p>\n

b2.1) N\u1ebfu h\u00e0ng h\u00f3a l\u00e0 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng ba\u0301o \u0111\u1ecbnh m\u1ee9c;<\/span><\/p>\n

b2.2) N\u1ebfu h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ea3i l\u00e0 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c quy\u1ec1n s\u1eeda \u0111\u1ed5i tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c xu\u00e2\u0301t kh\u00e2\u0309u.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n sai s\u00f3t trong khai b\u00e1o c\u00e1c lo\u1ea1i danh m\u1ee5c ngo\u00e0i th\u1eddi \u0111i\u1ec3m quy \u0111\u1ecbnh \u1edf \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda \u0111\u1ed5i n\u1ed9i dung \u0111\u00e3 khai n\u1ebfu c\u00f3 l\u00fd do h\u1ee3p l\u00fd v\u00e0 \u0111\u01b0\u1ee3c Chi c\u1ee5c tr\u01b0\u1edfng ch\u1ea5p nh\u1eadn nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p s\u1eeda \u0111\u1ed5i m\u00e3 h\u00e0ng h\u00f3a v\u00e0 \u0111\u01a1n v\u1ecb t\u00ednh h\u00e0ng h\u00f3a.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, s\u1eeda \u0111\u1ed5i b\u1ed5 sung<\/span><\/p>\n

a) Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1o th\u00f4ng tin khai v\u1ec1 c\u00e1c danh m\u1ee5c theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng chu\u1ea9n v\u1ec1 t\u00ean g\u1ecdi h\u00e0ng h\u00f3a, m\u00e3 HS, m\u00e3 h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh, mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng, th\u00f4ng ba\u0301o theo h\u1ec7 th\u1ed1ng danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u hi\u1ec7n h\u00e0nh v\u00e0 ph\u1ea3i khai th\u1ed1ng nh\u1ea5t t\u1eeb khi nh\u1eadp h\u00e0ng v\u00e0o doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t cho \u0111\u1ebfn khi DNCX ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1o th\u00f4ng tin khai v\u1ec1 c\u00e1c danh m\u1ee5c theo m\u1eabu B\u1ea3ng danh m\u1ee5c h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u va\u0300o DNCX v\u00e0 B\u1ea3ng danh m\u1ee5c h\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u00e2\u0309u ra kho\u0309i DNCX.<\/span><\/p>\n

Vi\u1ec7c \u0111\u0103ng k\u00fd, ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i c\u1ee7a DNCX th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

b) Vi\u1ec7c ki\u1ec3m tra ti\u1ebfp nh\u1eadn c\u00e1c n\u1ed9i dung t\u1ea1i danh m\u1ee5c c\u1ee7a c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 41. Th\u00f4ng ba\u0301o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c, t\u1ef7 l\u1ec7 hao h\u1ee5t nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cho s\u1ea3n ph\u1ea9m xu\u00e2\u0301t kh\u00e2\u0309u<\/strong><\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u00e2\u0309u l\u00e0 s\u1ea3n ph\u1ea9m, ph\u1ebf ph\u1ea9m (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u c\u00f3 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u00e0 s\u1ea3n xu\u1ea5t th\u00ec ph\u1ea3i th\u00f4ng ba\u0301o \u0111\u1ecbnh m\u1ee9c tr\u01b0\u1edbc khi xu\u00e2\u0301t kh\u00e2\u0309u, tr\u01b0\u1eddng h\u1ee3p t\u00e1i xu\u1ea5t nguy\u00ean li\u1ec7u th\u00ec kh\u00f4ng ph\u1ea3i khai \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

DNCX khai th\u00f4ng tin v\u1ec1 \u0111\u1ecbnh m\u1ee9c theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng chu\u1ea9n quy \u0111\u1ecbnh t\u1ea1i m\u1eabu Th\u00f4ng tin v\u1ec1 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m xu\u00e2\u0301t kh\u00e2\u0309u ra kh\u1ecfi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t ho\u1eb7c m\u1eabu Th\u00f4ng tin v\u1ec1 \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u tr\u1ef1c ti\u1ebfp tham gia v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c t\u00e1ch ra t\u1eeb nguy\u00ean li\u1ec7u g\u1ed1c (nguy\u00ean li\u1ec7u th\u00e0nh ph\u1ea7n).<\/span><\/p>\n

Tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc \u00e1p d\u1ee5ng nh\u01b0 th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c h\u00e0ng h\u00f3a gia c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u01b0 n\u00e0y. C\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ec1 \u0111\u1ecbnh m\u1ee9c nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 ti\u00eau hao, t\u1ef7 l\u1ec7 hao h\u1ee5t; ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1117\/2011\/TT-BTC ng\u00e0y 15\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u00ea\u0300u 42. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u c\u1ee7a DNCX<\/strong><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a DNCX nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i, t\u1eeb kho ngo\u1ea1i quan, t\u1eeb DNCX kh\u00e1c<\/span><\/p>\n

a) Ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng la\u0300 sa\u0309n xu\u00e2\u0301t (bao g\u00f4\u0300m ca\u0309 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p DNCX nh\u00e2\u0323n gia c\u00f4ng cho n\u01b0\u01a1\u0301c ngoa\u0300i; nh\u00e2\u0323p kh\u00e2\u0309u ta\u0323i ch\u00f4\u0303), \u0111\u00e2\u0300u t\u01b0, ti\u00eau du\u0300ng, DNCX l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 na\u0300y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng la\u0300 \u0111\u00e2\u0300u t\u01b0, trong h\u00f4\u0300 s\u01a1 ha\u0309i quan \u0111i\u1ec7n t\u1eed pha\u0309i ke\u0300m c\u00f4ng v\u0103n (b\u1ea3n gi\u1ea5y ho\u1eb7c b\u1ea3n scan) \u0111\u1ec1 ngh\u1ecb nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a DNCX v\u00e0 danh m\u1ee5c h\u00e0ng h\u00f3a (chi ti\u1ebft t\u00ean h\u00e0ng, s\u00f4\u0301 l\u01b0\u1ee3ng h\u00e0ng, \u0111\u01a1n vi\u0323 ti\u0301nh, ma\u0303 HS, quy ca\u0301ch ch\u1ee7ng lo\u1ea1i, tr\u1ecb gi\u00e1 h\u00e0ng nh\u1eadp kh\u1ea9u c\u1ee7a l\u00f4 h\u00e0ng, t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u00e0 t\u1ed5ng v\u1ed1n \u0111\u1ea7u t\u01b0 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f2n l\u1ea1i tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng n\u00e0y).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua, b\u00e1n gi\u1eefa c\u00e1c DNCX v\u1edbi nhau qu\u1ea3n l\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u00e0 s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0, ti\u00eau d\u00f9ng, c\u00e1c DNCX l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 na\u0300y. C\u00e1c DNCX th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc v\u00e0 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7);<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 nh\u1eadp kh\u00e2\u0309u theo mu\u0323c \u0111i\u0301ch la\u0300 mua ba\u0301n (quy\u00ea\u0300n nh\u1eadp kh\u00e2\u0309u), DNCX la\u0300m thu\u0309 tu\u0323c ha\u0309i quan nh\u01b0 thu\u0309 tu\u0323c ha\u0309i quan nh\u1eadp kh\u00e2\u0309u ha\u0300ng hoa\u0301 t\u1eeb n\u01b0\u01a1\u0301c ngoa\u0300i theo h\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n (k\u00ea khai t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3), thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a DNCX nh\u1eadp kh\u1ea9u t\u1eeb n\u1ed9i \u0111\u1ecba theo h\u00ecnh th\u1ee9c mua b\u00e1n<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u t\u1eeb n\u1ed9i \u0111\u1ecba qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng la\u0300 sa\u0309n xu\u00e2\u0301t, \u0111\u00e2\u0300u t\u01b0, ti\u00eau du\u0300ng, DNCX la\u0300m thu\u0309 tu\u0323c nh\u00e2\u0323p kh\u00e2\u0309u theo \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y (bao g\u1ed3m c\u1ea3 m\u1eb7t h\u00e0ng x\u0103ng d\u1ea7u DNCX mua t\u1eeb th\u01b0\u01a1ng nh\u00e2n c\u00f3 gi\u1ea5y ph\u00e9p kinh doanh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u ho\u1eb7c mua t\u1eeb n\u1ed9i \u0111\u1ecba);<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u t\u1eeb n\u1ed9i \u0111\u1ecba qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng kh\u00e1c (tr\u1eeb h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u theo \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y), DNCX l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u t\u1eeb n\u1ed9i \u0111\u1ecba qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng l\u00e0 mua b\u00e1n (th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u), DNCX l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 na\u0300y.<\/span><\/p>\n

Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc v\u00e0 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a DNCX xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o kho ngo\u1ea1i quan, xu\u1ea5t sang DNCX kh\u00e1c<\/span><\/p>\n

a) \u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 xu\u00e2\u0301t kh\u00e2\u0309u (bao g\u1ed3m c\u1ea3 xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7) co\u0301 ngu\u00f4\u0300n nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo m\u1ee5c \u0111\u00edch s\u01b0\u0309 du\u0323ng la\u0300 s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0, ti\u00eau d\u00f9ng, DNCX l\u00e0m th\u1ee7 t\u1ee5c xu\u00e2\u0301t kh\u1ea9u nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 na\u0300y.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua, b\u00e1n gi\u1eefa c\u00e1c DNCX v\u1edbi nhau qu\u1ea3n l\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u00e0 s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0, ti\u00eau d\u00f9ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y, DNCX mua l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0 DNCX b\u00e1n l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n (tr\u1eeb vi\u1ec7c k\u00ea khai thu\u1ebf) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 na\u0300y. C\u00e1c DNCX th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc v\u00e0 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p ha\u0300ng hoa\u0301 xu\u1ea5t kh\u00e2\u0309u theo mu\u0323c \u0111i\u0301ch la\u0300 mua ba\u0301n (quy\u00ea\u0300n xu\u00e2\u0301t kh\u00e2\u0309u), DNCX la\u0300m thu\u0309 tu\u0323c ha\u0309i quan nh\u01b0 thu\u0309 tu\u0323c ha\u0309i quan xu\u00e2\u0301t kh\u00e2\u0309u ha\u0300ng hoa\u0301 ra n\u01b0\u01a1\u0301c ngoa\u0300i theo h\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n (k\u00ea khai t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u (n\u1ebfu c\u00f3)).<\/span><\/p>\n

\u0110\u00f4\u0301i v\u01a1\u0301i h\u00e0ng h\u00f3a c\u1ee7a DNCX b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba, h\u00e0ng h\u00f3a xu\u1ea5t du\u0300ng s\u1eeda ch\u1eefa sa\u0309n ph\u00e2\u0309m ta\u0301i nh\u00e2\u0323p, h\u00e0ng ho\u00e1 mua t\u1eeb doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i n\u1ed9i \u0111\u1ecba \u0111\u1ec3 s\u1eeda ch\u1eefa t\u00e1i nh\u1eadp va\u0300 ha\u0300ng hoa\u0301 xu\u00e2\u0301t kh\u1ea9u kha\u0301c (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i):<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m (trong \u0111\u00f3 ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m ch\u01b0a \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng trong \u0111\u1ecbnh m\u1ee9c) \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, c\u00f3 ngu\u00f4\u0300n nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo m\u1ee5c \u0111\u00edch s\u01b0\u0309 du\u0323ng la\u0300 sa\u0309n xu\u00e2\u0301t: DNCX la\u0300m thu\u0309 tu\u0323c xu\u00e2\u0301t kh\u00e2\u0309u theo \u0111i\u1ec3m a khoa\u0309n 3 \u0110i\u00ea\u0300u na\u0300y. Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc v\u00e0 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m (n\u1eb1m trong ty\u0309 l\u00ea\u0323 hao hu\u0323t) c\u00f3 ngu\u1ed3n nh\u1eadp kh\u1ea9u qu\u1ea3n l\u00fd theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng l\u00e0 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e9p b\u00e1n v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba: DNCX kh\u00f4ng la\u0300m thu\u0309 tu\u0323c xu\u00e2\u0301t kh\u00e2\u0309u. Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Th\u1eddi h\u1ea1n doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y DNCX xu\u1ea5t ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ha\u0300ng hoa\u0301 xu\u1ea5t thanh ly\u0301 t\u01b0\u0300 ngu\u00f4\u0300n nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo m\u1ee5c \u0111\u00edch s\u01b0\u0309 du\u0323ng la\u0300 \u0111\u00e2\u0300u t\u01b0, ti\u00eau du\u0300ng, DNCX khai th\u00f4ng tin thanh l\u00fd h\u00e0ng h\u00f3a theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng quy \u0111\u1ecbnh theo m\u1eabu Th\u00f4ng tin ch\u1ee9ng t\u1eeb thanh l\u00fd TSC\u0110. Doanh nghi\u00ea\u0323p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Th\u1eddi h\u1ea1n khai th\u00f4ng tin thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo kho\u1ea3n 8 v\u00e0 kho\u1ea3n 9 \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 194\/2010\/TT-BTC.<\/span><\/p>\n

Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7).<\/span><\/p>\n

d) \u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 xu\u1ea5t d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u01b0\u0303a sa\u0309n ph\u00e2\u0309m ta\u0301i nh\u00e2\u0323p v\u00e0 h\u00e0ng h\u00f3a xu\u00e2\u0301t kh\u1ea9u kha\u0301c t\u01b0\u0300 ngu\u00f4\u0300n nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo m\u1ee5c \u0111\u00edch s\u01b0\u0309 du\u0323ng la\u0300 s\u1ea3n xu\u1ea5t, \u0111\u00e2\u0300u t\u01b0, ti\u00eau du\u0300ng, DNCX khai th\u00f4ng tin theo m\u00e2\u0303u Th\u00f4ng ba\u0301o xu\u00e2\u0301t kho.<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, t\u1eeb ng\u00e0y 01 \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng sau, DNCX ph\u1ea3i khai th\u00f4ng tin h\u00e0ng ho\u00e1 xu\u1ea5t kho c\u1ee7a th\u00e1ng tr\u01b0\u1edbc \u0111\u1ebfn H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi ha\u0300ng hoa\u0301 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u00ea\u0300n nh\u1eadp kh\u00e2\u0309u, quy\u1ec1n ph\u00e2n ph\u1ed1i, sau \u0111\u00f3 xu\u1ea5t b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba, xu\u1ea5t b\u00e1n cho DNCX kh\u00e1c:<\/span><\/p>\n

\u01111) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t b\u00e1n cho c\u00e1c doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba, DNCX la\u0300m thu\u0309 tu\u0323c ha\u0309i quan nh\u01b0 thu\u0309 tu\u0323c ha\u0309i quan xu\u1ea5t kh\u00e2\u0309u ha\u0300ng hoa\u0301 ra n\u01b0\u01a1\u0301c ngoa\u0300i theo h\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n (kh\u00f4ng k\u00ea khai t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u). Doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng;<\/span><\/p>\n

\u01112) Tr\u01b0\u1eddng h\u1ee3p b\u00e1n l\u1ea1i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf cho DNCX kh\u00e1c, DNCX b\u00e1n h\u00e0ng la\u0300m thu\u0309 tu\u0323c ha\u0309i quan nh\u01b0 thu\u0309 tu\u0323c ha\u0309i quan xu\u1ea5t kh\u00e2\u0309u ha\u0300ng hoa\u0301 ra n\u01b0\u01a1\u0301c ngoa\u0300i theo h\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n (kh\u00f4ng k\u00ea khai t\u00ednh thu\u1ebf xu\u1ea5t kh\u1ea9u). DNCX mua h\u00e0ng la\u0300m thu\u0309 tu\u0323c ha\u0309i quan nh\u01b0 thu\u0309 tu\u0323c ha\u0309i quan nh\u1eadp kh\u00e2\u0309u ha\u0300ng hoa\u0301 t\u1eeb n\u01b0\u01a1\u0301c ngoa\u0300i theo h\u01a1\u0323p \u0111\u00f4\u0300ng mua ba\u0301n (k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh).<\/span><\/p>\n

Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ho\u1eb7c DNCX kh\u00e1c th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc v\u00e0 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y (tr\u1eeb quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7).<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 mua t\u1eeb doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u tr\u1ea3 l\u1ea1i n\u1ed9i \u0111\u1ecba \u0111\u1ec3 s\u1eeda ch\u1eefa t\u00e1i nh\u1eadp, DNCX kh\u00f4ng m\u1edf t\u1edd khai (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba nh\u01b0ng sau \u0111\u00f3 kh\u00f4ng t\u00e1i nh\u1eadp tr\u1edf l\u1ea1i DNCX, DNCX ph\u1ea3i khai th\u00f4ng tin theo m\u00e2\u0303u Th\u00f4ng ba\u0301o xu\u00e2\u0301t kho nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y), doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba m\u1edf t\u1edd khai t\u00e1i nh\u1eadp theo lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

Th\u1eddi h\u1ea1n doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i nh\u1eadp ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y DNCX giao h\u00e0ng.<\/span><\/p>\n

H\u00e0ng h\u00f3a gia c\u00f4ng (tr\u1eeb gia c\u00f4ng cho n\u01b0\u1edbc ngo\u00e0i)<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a do DNCX thu\u00ea doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba gia c\u00f4ng: 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. DNCX kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a do DNCX nh\u1eadn gia c\u00f4ng cho doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba: 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 theo Th\u00f4ng t\u01b0 s\u1ed1 117\/2011\/TT-BTC ng\u00e0y 15\/8\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. DNCX kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Ri\u00eang tr\u01b0\u01a1\u0300ng h\u01a1\u0323p DNCX co\u0301 cung \u01b0\u0301ng nguy\u00ean v\u00e2\u0323t li\u00ea\u0323u, DNCX khai th\u00f4ng tin cung \u1ee9ng nguy\u00ean v\u1eadt li\u00ea\u0323u cung \u01b0\u0301ng theo \u0111\u00fang khu\u00f4n d\u1ea1ng t\u1ea1i m\u1eabu Th\u00f4ng ba\u0301o xu\u00e2\u0301t kho. \u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, t\u1eeb ng\u00e0y 01 \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng sau, DNCX ph\u1ea3i khai th\u00f4ng tin h\u00e0ng ho\u00e1 xu\u1ea5t cung \u1ee9ng c\u1ee7a th\u00e1ng tr\u01b0\u1edbc \u0111\u1ebfn H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

c) H\u00e0ng h\u00f3a gia c\u00f4ng gi\u1eefa c\u00e1c DNCX v\u1edbi nhau th\u00ec DNCX nh\u1eadn gia c\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a DNCX xu\u1ea5t v\u00e0o n\u1ed9i \u0111\u1ecba \u0111\u1ec3 s\u1eeda ch\u1eefa<\/span><\/p>\n

a) Tr\u01b0\u1edbc khi mang h\u00e0ng h\u00f3a ra b\u00ean ngo\u00e0i \u0111\u1ec3 s\u1eeda ch\u1eefa, DNCX khai th\u00f4ng tin xu\u00e2\u0301t s\u01b0\u0309a ch\u01b0\u0303a \u0111\u00ea\u0301n h\u00ea\u0323 th\u00f4\u0301ng ha\u0309i quan theo \u0111\u00fang khu\u00f4n d\u1ea1ng t\u1ea1i m\u1eabu Th\u00f4ng ba\u0301o xu\u00e2\u0301t kho, trong \u0111o\u0301 co\u0301 n\u00f4\u0323i dung: l\u00fd do, th\u1eddi gian s\u1eeda ch\u1eefa. DNCX kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

b) Khi nh\u1eadp l\u1ea1i h\u00e0ng h\u00f3a, DNCX khai th\u00f4ng tin nh\u00e2\u0323p ha\u0300ng s\u01b0\u0309a ch\u01b0\u0303a \u0111\u00ea\u0301n h\u00ea\u0323 th\u00f4\u0301ng ha\u0309i quan theo \u0111u\u0301ng khu\u00f4n d\u1ea1ng t\u1ea1i m\u1eabu Th\u00f4ng ba\u0301o nh\u00e2\u0323p kho;<\/span><\/p>\n

c) Qu\u00e1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd s\u1eeda ch\u1eefa m\u00e0 DNCX kh\u00f4ng \u0111\u01b0a h\u00e0ng tr\u1edf l\u1ea1i, n\u1ebfu DNCX c\u00f3 v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh l\u00fd do h\u1ee3p l\u00fd, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX xem x\u00e9t gia h\u1ea1n 01 l\u1ea7n theo th\u1eddi h\u1ea1n tho\u1ea3 thu\u1eadn s\u1eeda ch\u1eefa gi\u1eefa c\u00e1c doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 l\u00fd do h\u1ee3p l\u00fd th\u00ec x\u1eed l\u00fd theo h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi h\u00e0ng chuy\u1ec3n \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c khai b\u00e1o \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 xu\u00e2\u0301t kho co\u0301 ngu\u00f4\u0300n nh\u00e2\u0323p kh\u00e2\u0309u qua\u0309n ly\u0301 theo mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng la\u0300 ti\u00eau du\u0300ng<\/span><\/p>\n

a) \u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 xu\u00e2\u0301t kho theo mu\u0323c \u0111i\u0301ch xu\u00e2\u0301t ti\u00eau du\u0300ng:<\/span><\/p>\n

a1) DNCX khai th\u00f4ng tin Phi\u00ea\u0301u xu\u00e2\u0301t kho theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng quy \u0111\u1ecbnh theo m\u1eabu Th\u00f4ng ba\u0301o xu\u00e2\u0301t kho, g\u1eedi \u0111\u00ea\u0301n c\u01a1 quan Ha\u0309i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

a2) C\u01a1 quan Ha\u0309i quan ti\u00ea\u0301p nh\u00e2\u0323n th\u00f4ng tin do doanh nghi\u00ea\u0323p khai \u0111\u00ea\u0301n \u0111\u00ea\u0309 la\u0300m c\u01a1 s\u01a1\u0309 theo do\u0303i nh\u00e2\u0323p – xu\u00e2\u0301t – t\u00f4\u0300n \u0111\u00f4\u0301i v\u01a1\u0301i loa\u0323i ha\u0300ng hoa\u0301 na\u0300y.<\/span><\/p>\n

b) \u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 xu\u00e2\u0301t kho theo mu\u0323c \u0111i\u0301ch xu\u00e2\u0301t ti\u00eau du\u0300ng nh\u01b0ng \u0111a\u0303 thay \u0111\u00f4\u0309i sang mu\u0323c \u0111i\u0301ch kha\u0301c (s\u1ea3n xu\u1ea5t, \u0111\u1ea7u t\u01b0):<\/span><\/p>\n

Vi\u0301 du\u0323: DNCX nh\u00e2\u0323p kh\u00e2\u0309u the\u0301p \u0111\u00ea\u0309 la\u0300m k\u00ea\u0323 \u0111\u01b0\u0323ng sa\u0309n ph\u00e2\u0309m (ti\u00eau du\u0300ng), nh\u01b0ng sau \u0111o\u0301 la\u0323i du\u0300ng s\u00f4\u0301 the\u0301p nh\u00e2\u0323p kh\u00e2\u0309u na\u0300y \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t ra khu\u00f4n (\u0111\u00e2\u0300u t\u01b0 ta\u0300i sa\u0309n c\u00f4\u0301 \u0111i\u0323nh) ho\u0103\u0323c du\u0300ng the\u0301p \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t sa\u0309n ph\u00e2\u0309m (sa\u0309n xu\u00e2\u0301t).<\/span><\/p>\n

Khi xu\u00e2\u0301t kho h\u00e0ng h\u00f3a, DNCX khai ba\u0301o th\u00f4ng tin xu\u00e2\u0301t kho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u \u0111\u00ea\u0301n c\u01a1 quan Ha\u0309i quan theo \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y; \u0111\u00f4\u0300ng th\u01a1\u0300i khai ba\u0301o th\u00f4ng tin nh\u1eadp kho \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 m\u1edbi \u0111\u01b0\u01a1\u0323c hi\u0300nh tha\u0300nh t\u01b0\u0300 vi\u00ea\u0323c chuy\u00ea\u0309n \u0111\u00f4\u0309i ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u ban \u0111\u00e2\u0300u theo m\u00e2\u0303u Th\u00f4ng ba\u0301o nh\u00e2\u0323p kho, \u0111\u00ea\u0309 c\u01a1 quan Ha\u0309i quan ti\u00ea\u0301p tu\u0323c theo do\u0303i nh\u00e2\u0323p kh\u00e2\u0309u \u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng hoa\u0301 m\u1edbi na\u0300y.<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, t\u1eeb ng\u00e0y 01 \u0111\u1ebfn ng\u00e0y 10 c\u1ee7a th\u00e1ng sau, DNCX ph\u1ea3i khai th\u00f4ng tin h\u00e0ng ho\u00e1 xu\u1ea5t nh\u1eadp c\u1ee7a th\u00e1ng tr\u01b0\u1edbc \u0111\u1ebfn H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1i DNCX<\/span><\/p>\n

a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a DNCX:<\/span><\/p>\n

a1) Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh ti\u00eau h\u1ee7y h\u00e0ng h\u00f3a, DNCX ph\u1ea3i khai th\u00f4ng tin v\u1ec1 vi\u1ec7c ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m (tr\u1eeb ph\u1ebf li\u1ec7u \u0111\u00e3 t\u00ednh trong \u0111\u1ecbnh m\u1ee9c, t\u1ef7 l\u1ec7 hao h\u1ee5t), ma\u0301y mo\u0301c, thi\u00ea\u0301t bi\u0323, ph\u01b0\u01a1ng ti\u00ea\u0323n v\u00e2\u0323n ta\u0309i, ha\u0300ng hoa\u0301 ti\u00eau du\u0300ng cho c\u01a1 quan H\u1ea3i quan, k\u00e8m v\u0103n b\u1ea3n cho ph\u00e9p ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam c\u1ee7a S\u1edf T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng quy \u0111\u1ecbnh theo m\u1eabu Th\u00f4ng tin ti\u00eau h\u1ee7y nguy\u00ean v\u1eadt li\u1ec7u, s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ma\u0301y mo\u0301c, thi\u00ea\u0301t bi\u0323, ph\u01b0\u01a1ng ti\u00ea\u0323n v\u00e2\u0323n ta\u0309i, ha\u0300ng hoa\u0301 kha\u0301c;<\/span><\/p>\n

a2) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ti\u00eau h\u1ee7y l\u00e0 s\u1ea3n ph\u1ea9m, ph\u1ebf ph\u1ea9m, tr\u01b0\u1edbc khi ti\u00eau h\u1ee7y, DNCX ph\u1ea3i khai th\u00f4ng b\u00e1o \u0111\u1ecbnh m\u1ee9c c\u1ee7a s\u1ea3n ph\u1ea9m, ph\u1ebf ph\u1ea9m nh\u01b0 th\u1ee7 t\u1ee5c th\u00f4ng ba\u0301o, \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ecbnh m\u1ee9c h\u00e0ng h\u00f3a gia c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

a3) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, ph\u1ebf ph\u1ea9m sau qu\u00e1 tr\u00ecnh ti\u00eau h\u1ee7y \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

a3.1) N\u1ebfu c\u00f2n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i v\u00e0 b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba: doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng mua b\u00e1n quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 na\u0300y. DNCX kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Th\u1eddi h\u1ea1n doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ch\u1eadm nh\u1ea5t l\u00e0 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y DNCX xu\u1ea5t ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng.<\/span><\/p>\n

a3.2) N\u1ebfu kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb th\u01b0\u01a1ng m\u1ea1i v\u00e0 \u0111\u01b0a ra b\u00ean ngo\u00e0i x\u1eed l\u00fd: DNCX th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

b) Tr\u00e1ch nhi\u1ec7m Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX:<\/span><\/p>\n

b1) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, ph\u1ea3n h\u1ed3i th\u00f4ng tin c\u1ee7a DNCX v\u1ec1 vi\u1ec7c \u0111\u1ec1 ngh\u1ecb gi\u00e1m s\u00e1t ti\u00eau h\u1ee7y nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m, ma\u0301y mo\u0301c, thi\u00ea\u0301t bi\u0323, ph\u01b0\u01a1ng ti\u00ea\u0323n v\u00e2\u0323n ta\u0309i, ha\u0300ng hoa\u0301 kha\u0301c;<\/span><\/p>\n

b2) Ti\u1ebfn h\u00e0nh gi\u00e1m s\u00e1t vi\u1ec7c ti\u00eau h\u1ee7y theo quy \u0111\u1ecbnh.<\/span><\/p>\n

c) Sau khi k\u1ebft th\u00fac vi\u1ec7c ti\u00eau h\u1ee7y h\u00e0ng h\u00f3a, c\u00e1c b\u00ean ph\u1ea3i c\u00f3 bi\u00ean b\u1ea3n gi\u00e1m s\u00e1t vi\u1ec7c ti\u00eau h\u1ee7y. Bi\u00ean b\u1ea3n n\u00e0y ph\u1ea3i c\u00f3 ch\u1eef k\u00fd c\u1ee7a gi\u00e1m \u0111\u1ed1c DNCX (ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n), d\u1ea5u c\u1ee7a DNCX, ch\u1eef k\u00fd c\u1ee7a c\u00f4ng ch\u1ee9c H\u1ea3i quan gi\u00e1m s\u00e1t v\u00e0 c\u00e1c b\u00ean c\u00f3 li\u00ean quan gi\u00e1m s\u00e1t vi\u1ec7c ti\u00eau h\u1ee7y.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ebf li\u1ec7u n\u1eb1m trong t\u1ef7 l\u1ec7 hao h\u1ee5t, ch\u1ea5t th\u1ea3i thu h\u1ed3i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t c\u1ee7a DNCX \u0111\u01b0a \u0111i ti\u00eau h\u1ee7y t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m ngo\u00e0i DNCX (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi chung l\u00e0 ch\u1ea5t th\u1ea3i)<\/span><\/p>\n

a) Vi\u1ec7c v\u1eadn chuy\u1ec3n v\u00e0 ti\u00eau h\u1ee7y ch\u1ea5t th\u1ea3i ph\u1ea3i th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt B\u1ea3o v\u1ec7 M\u00f4i tr\u01b0\u1eddng v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan;<\/span><\/p>\n

b) C\u01a1 quan H\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n ni\u00eam phong h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a ch\u1ea5t th\u1ea3i khi v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c ngo\u00e0i khu ch\u1ebf xu\u1ea5t, DNCX \u0111\u1ec3 x\u1eed l\u00fd;<\/span><\/p>\n

c) Tr\u01b0\u1edbc khi b\u00e0n giao ch\u1ea5t th\u1ea3i cho ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n, DNCX (ch\u1ee7 ph\u00e1t sinh ngu\u1ed3n th\u1ea3i) th\u00f4ng b\u00e1o v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX bi\u1ebft th\u1eddi gian b\u00e0n giao \u0111\u1ec3 H\u1ea3i quan c\u1eed c\u00f4ng ch\u1ee9c \u0111\u1ebfn l\u00e0m nhi\u1ec7m v\u1ee5 ki\u1ec3m tra gi\u00e1m s\u00e1t;<\/span><\/p>\n

d) Vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan \u0111\u1ed1i v\u1edbi ch\u1ea5t th\u1ea3i \u0111\u01b0a \u0111i ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

d1) Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX c\u1eed c\u00f4ng ch\u1ee9c \u0111\u1ebfn doanh nghi\u1ec7p \u0111\u1ec3 l\u00e0m nhi\u1ec7m v\u1ee5 ki\u1ec3m tra gi\u00e1m s\u00e1t;<\/span><\/p>\n

d2) C\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u01b0\u1ee3c giao nhi\u1ec7m v\u1ee5 ki\u1ec3m tra, gi\u00e1m s\u00e1t th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

d2.1) Ki\u1ec3m tra gi\u1ea5y ph\u00e9p, h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i;<\/span><\/p>\n

d2.1.1) \u0110\u1ed1i v\u1edbi ch\u1ea5t th\u1ea3i nguy h\u1ea1i:<\/span><\/p>\n

– Ki\u1ec3m tra Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 x\u1eed l\u00fd ch\u1ea5t th\u1ea3i nguy h\u1ea1i v\u00e0 Gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1 v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i nguy h\u1ea1i c\u1ee7a doanh nghi\u1ec7p x\u1eed l\u00fd: gi\u1ea5y ph\u00e9p ph\u1ea3i c\u00f2n hi\u1ec7u l\u1ef1c, ch\u1ea5t th\u1ea3i c\u1ee7a DNCX \u0111\u01b0a \u0111i x\u1eed l\u00fd ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi ch\u1ea5t th\u1ea3i \u0111\u01b0\u1ee3c ph\u00e9p v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ghi trong gi\u1ea5y ph\u00e9p;<\/span><\/p>\n

– Ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, gi\u1ea5y ph\u00e9p c\u00f3 li\u00ean quan.<\/span><\/p>\n

d2.1.2) \u0110\u1ed1i v\u1edbi ch\u1ea5t th\u1ea3i th\u00f4ng th\u01b0\u1eddng:<\/span><\/p>\n

– Ki\u1ec3m tra gi\u1ea5y ph\u00e9p kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb x\u1eed l\u00fd ch\u1ea5t th\u1ea3i v\u1ec1 ng\u00e0nh ngh\u1ec1 x\u1eed l\u00fd ch\u1ea5t th\u1ea3i li\u00ean quan;<\/span><\/p>\n

– Ki\u1ec3m tra s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i v\u1edbi h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, gi\u1ea5y ph\u00e9p c\u00f3 li\u00ean quan.<\/span><\/p>\n

d2.2) Ki\u1ec3m tra ch\u1ea5t th\u1ea3i c\u1ee7a DNCX tr\u01b0\u1edbc khi b\u00e0n giao cho ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n (ch\u1ea5t th\u1ea3i \u0111\u1ec3 b\u00e0n giao ph\u1ea3i kh\u00f4ng l\u1eabn ph\u1ebf li\u1ec7u ch\u01b0a t\u00ednh trong t\u1ef7 l\u1ec7 hao h\u1ee5t c\u1ee7a \u0111\u1ecbnh m\u1ee9c s\u1ea3n ph\u1ea9m, ph\u1ebf ph\u1ea9m c\u00f2n s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c v\u00e0 c\u00e1c h\u00e0ng h\u00f3a kh\u00e1c);<\/span><\/p>\n

d2.3) Th\u1ef1c hi\u1ec7n gi\u00e1m s\u00e1t \u0111\u01b0a ch\u1ea5t th\u1ea3i v\u00e0o ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i gi\u00e1m s\u00e1t vi\u1ec7c v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i ra kh\u1ecfi ranh gi\u1edbi khu ch\u1ebf xu\u1ea5t, DNCX;<\/span><\/p>\n

d2.4) L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a DNCX, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i (bi\u00ean b\u1ea3n ghi r\u00f5 th\u1eddi gian ki\u1ec3m tra, gi\u00e1m s\u00e1t; c\u00f4ng ch\u1ee9c H\u1ea3i quan ki\u1ec3m tra, gi\u00e1m s\u00e1t; t\u00ean DNCX c\u00f3 ch\u1ea5t th\u1ea3i, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n DNCX th\u1ef1c hi\u1ec7n b\u00e0n giao ch\u1ea5t th\u1ea3i; doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1eadn chuy\u1ec3n, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i, ng\u01b0\u1eddi v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i, s\u1ed1 hi\u1ec7u ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n ch\u1ea5t th\u1ea3i; t\u00ean ch\u1ea5t th\u1ea3i, nh\u1eefng n\u1ed9i dung \u0111\u00e3 ki\u1ec3m tra, gi\u00e1m s\u00e1t); bi\u00ean b\u1ea3n l\u1eadp th\u00e0nh 03 b\u1ea3n, m\u1ed7i b\u00ean gi\u1eef 01 b\u1ea3n.<\/span><\/p>\n

\u0111) Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb ch\u1ea5t th\u1ea3i nguy h\u1ea1i t\u1eeb ch\u1ee7 h\u00e0nh ngh\u1ec1 qu\u1ea3n l\u00fd ch\u1ea5t th\u1ea3i nguy h\u1ea1i, DNCX (ch\u1ee7 ngu\u1ed3n th\u1ea3i) ch\u1ee5p li\u00ean s\u1ed1 4 ch\u1ee9ng t\u1eeb ch\u1ea5t th\u1ea3i nguy h\u1ea1i g\u1eedi cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX. Khi ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 thanh kho\u1ea3n ho\u1eb7c \u0111\u1ed9t xu\u1ea5t Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX ki\u1ec3m tra s\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee7 ngu\u1ed3n th\u1ea3i ch\u1ea5t th\u1ea3i nguy h\u1ea1i, ch\u1ee9ng t\u1eeb ch\u1ea5t th\u1ea3i nguy h\u1ea1i l\u01b0u t\u1ea1i DNCX.<\/span><\/p>\n

\u0110i\u1ec1u 43. Th\u1ee7 t\u1ee5c thanh l\u00fd h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

C\u00e1c h\u00ecnh th\u1ee9c thanh l\u00fd, h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n thanh l\u00fd, \u0111i\u1ec1u ki\u1ec7n thanh l\u00fd, h\u1ed3 s\u01a1 thanh l\u00fd, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o c\u1ee7a DNCX th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed104\/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><\/p>\n

Th\u1ee7 t\u1ee5c thanh ly\u0301<\/span><\/p>\n

a) Thanh l\u00fd theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u: th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

b) Thanh l\u00fd theo h\u00ecnh th\u1ee9c nh\u01b0\u1ee3ng b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam: th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

c) Thanh l\u00fd theo h\u00ecnh th\u1ee9c cho, bi\u1ebfu, t\u1eb7ng t\u1ea1i Vi\u1ec7t Nam: thu\u0309 tu\u0323c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 4 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 n\u00e0y;<\/span><\/p>\n

d) Thanh ly\u0301 theo hi\u0300nh th\u01b0\u0301c ti\u00eau huy\u0309: thu\u0309 tu\u0323c ti\u00eau huy\u0309 th\u01b0\u0323c hi\u00ea\u0323n nh\u01b0 quy \u0111i\u0323nh ta\u0323i khoa\u0309n 8 \u0110i\u00ea\u0300u 42 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Khi khai ba\u0301o tr\u00ean t\u01a1\u0300 khai xu\u00e2\u0301t kh\u00e2\u0309u ho\u0103\u0323c Th\u00f4ng tin ch\u1ee9ng t\u1eeb thanh ly\u0301 TSC\u0110 ho\u1eb7c Th\u00f4ng b\u00e1o xu\u1ea5t kho \u0111\u00ea\u0301n c\u01a1 quan Ha\u0309i quan, DNCX khai r\u00f5 ngu\u1ed3n nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a thanh l\u00fd, xu\u1ea5t kh\u1ea9u th\u1ed1ng nh\u1ea5t v\u1edbi danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 44. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o v\u00e0 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u cu\u0309a DNCX v\u00e0 ki\u1ec3m tra s\u00f4\u0309 sa\u0301ch h\u00e0ng hoa\u0301 t\u1ed3n kho<\/strong><\/span><\/p>\n

Quy \u0111\u1ecbnh chung<\/span><\/p>\n

B\u00e1o c\u00e1o h\u00e0ng h\u00f3a t\u1ed3n kho theo qu\u00fd ho\u1eb7c theo n\u0103m \u0111\u01b0\u1ee3c l\u1eadp theo t\u1eebng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng khi nh\u1eadp kh\u1ea9u v\u00e0o doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t.<\/span><\/p>\n

\u0110i\u1ec1u ki\u1ec7n a\u0301p du\u0323ng ch\u00ea\u0301 \u0111\u00f4\u0323 b\u00e1o c\u00e1o v\u00e0 th\u1eddi h\u1ea1n ba\u0301o ca\u0301o<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi DNCX \u0111a\u0301p \u01b0\u0301ng c\u00e1c \u0111i\u00ea\u0300u ki\u00ea\u0323n sau \u0111\u00e2y th\u00ec \u0111\u01b0\u01a1\u0323c a\u0301p du\u0323ng ch\u00ea\u0301 \u0111\u00f4\u0323 ba\u0301o ca\u0301o nh\u1eadp – xu\u1ea5t – t\u1ed3n th\u01b0\u0323c t\u00ea\u0301 theo n\u0103m d\u01b0\u01a1ng l\u1ecbch. C\u00e1c \u0111i\u1ec1u ki\u1ec7n bao g\u1ed3m:<\/span><\/p>\n

a1) Doanh nghi\u00ea\u0323p ch\u00e2\u0301p ha\u0300nh t\u00f4\u0301t pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ha\u0309i quan, pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 thu\u00ea\u0301 li\u00ean tu\u0323c trong th\u01a1\u0300i ha\u0323n 36 tha\u0301ng ti\u0301nh \u0111\u00ea\u0301n th\u01a1\u0300i \u0111i\u00ea\u0309m xem xe\u0301t.<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 xem x\u00e9t.<\/span><\/p>\n

a2) Doanh nghi\u00ea\u0323p co\u0301 h\u00ea\u0323 th\u00f4\u0301ng c\u00f4ng ngh\u00ea\u0323 th\u00f4ng tin \u0111\u00ea\u0309 qua\u0309n ly\u0301 toa\u0300n b\u00f4\u0323 d\u01b0\u0303 li\u00ea\u0323u v\u00ea\u0300 hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t, kinh doanh, v\u00e2\u0323n chuy\u00ea\u0309n, giao nh\u00e2\u0323n ha\u0300ng hoa\u0301 \u0111a\u0301p \u01b0\u0301ng ca\u0301c y\u00eau c\u00e2\u0300u qua\u0309n ly\u0301 theo do\u0303i ha\u0300ng hoa\u0301 nh\u00e2\u0323p – xu\u00e2\u0301t – t\u00f4\u0300n th\u01b0\u0323c t\u00ea\u0301.<\/span><\/p>\n

Doanh nghi\u1ec7p n\u1ed9p t\u00e0i li\u1ec7u h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh.<\/span><\/p>\n

a3) X\u00e2y d\u1ef1ng quy ch\u1ebf ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd kho v\u1edbi b\u1ed9 ph\u1eadn l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u1ec3 k\u1ecbp th\u1eddi khai b\u00e1o b\u1ed5 sung v\u1edbi c\u01a1 quan H\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00f4ng ph\u00f9 h\u1ee3p gi\u1eefa th\u00f4ng tin khai b\u00e1o v\u1edbi th\u1ef1c t\u1ebf xu\u1ea5t nh\u1eadp kho h\u00e0ng h\u00f3a, v\u1edbi \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf.<\/span><\/p>\n

Doanh nghi\u1ec7p n\u1ed9p quy ch\u1ebf ph\u1ed1i h\u1ee3p gi\u1eefa b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd kho v\u1edbi b\u1ed9 ph\u1eadn l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

a4) Ch\u1ea5p h\u00e0nh y\u00eau c\u1ea7u ki\u1ec3m tra, th\u1ea9m \u0111\u1ecbnh s\u1ef1 tu\u00e2n th\u1ee7 \u0111\u1ecbnh k\u1ef3 theo k\u1ebf ho\u1ea1ch c\u00f3 th\u00f4ng b\u00e1o tr\u01b0\u1edbc ho\u1eb7c y\u00eau c\u1ea7u ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi DNCX ch\u01b0a \u0111a\u0301p \u01b0\u0301ng \u0111i\u00ea\u0300u ki\u00ea\u0323n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ph\u1ea3i th\u01b0\u0323c hi\u00ea\u0323n ch\u00ea\u0301 \u0111\u00f4\u0323 ba\u0301o ca\u0301o nh\u1eadp – xu\u1ea5t – t\u1ed3n th\u01b0\u0323c t\u00ea\u0301 ha\u0300ng quy\u0301 v\u00e0 cu\u1ed1i m\u1ed7i n\u0103m.<\/span><\/p>\n

Th\u1eddi h\u1ea1n b\u00e1o c\u00e1o ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o qu\u00fd v\u00e0 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i qu\u00fd I n\u0103m sau \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m.<\/span><\/p>\n

Th\u1ea9m quy\u1ec1n xem xe\u0301t, quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o<\/span><\/p>\n

a) Tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a DNCX v\u00e0 n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX, ch\u1eadm nh\u1ea5t trong th\u1eddi h\u1ea1n 05 ng\u00e0y, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ebfn DNCX bi\u1ebft. Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo n\u0103m \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ngay trong n\u0103m doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb v\u00e0 tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng, n\u1ebfu DNCX kh\u00f4ng \u0111a\u0301p \u01b0\u0301ng \u0111\u01b0\u1ee3c m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1ebd quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 vi\u1ec7c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n b\u00e1o c\u00e1o theo n\u0103m v\u00e0 chuy\u1ec3n sang th\u1eddi h\u1ea1n b\u00e1o c\u00e1o theo qu\u00fd. DNCX ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e1o c\u00e1o t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o tr\u01b0\u1edbc \u0111\u1ebfn qu\u00fd c\u1ee7a th\u00e1ng b\u1ecb \u0111\u00ecnh ch\u1ec9.<\/span><\/p>\n

V\u00ed d\u1ee5: th\u1eddi gian quy\u1ebft \u0111\u1ecbnh \u0111\u00ecnh ch\u1ec9 vi\u1ec7c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n b\u00e1o c\u00e1o theo n\u0103m l\u00e0 th\u00e1ng 4, th\u00ec DNCX ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo qu\u00fd l\u00e0 qu\u00fd II. S\u1ed1 li\u1ec7u b\u00e1o c\u00e1o qu\u00fd II n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb s\u1ed1 t\u1ed3n cu\u1ed1i n\u0103m tr\u01b0\u1edbc \u0111\u1ebfn h\u1ebft qu\u00fd II (th\u00e1ng 6) c\u1ee7a n\u0103m hi\u1ec7n t\u1ea1i.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o c\u1ee7a DNCX<\/span><\/p>\n

a) \u0110i\u0323nh ky\u0300 ha\u0300ng quy\u0301, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o qu\u00fd ho\u1eb7c \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i qu\u00fd I n\u0103m sau \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m ho\u1eb7c \u0111\u1ed9t xu\u1ea5t khi c\u01a1 quan H\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u, DNCX t\u1ea1o th\u00f4ng tin b\u00e1o c\u00e1o h\u00e0ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u, thanh l\u00fd, t\u1ed3n kho theo s\u1ed5 s\u00e1ch v\u00e0 t\u1ed3n kho th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX \u0111\u00ea\u0301n ky\u0300 ba\u0301o ca\u0301o theo \u0111\u00fang c\u00e1c ti\u00eau ch\u00ed v\u00e0 khu\u00f4n d\u1ea1ng chu\u1ea9n quy \u0111\u1ecbnh ta\u0323i m\u1eabu Th\u00f4ng tin b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho c\u1ee7a DNCX, \u0111\u01b0\u01a1\u0323c qua\u0309n ly\u0301 theo t\u01b0\u0300ng mu\u0323c \u0111i\u0301ch s\u01b0\u0309 du\u0323ng (sa\u0309n xu\u00e2\u0301t, \u0111\u00e2\u0300u t\u01b0, ti\u00eau du\u0300ng), trong \u0111o\u0301 bao g\u00f4\u0300m ca\u0309 nguy\u00ean v\u00e2\u0323t li\u00ea\u0323u t\u1ed3n d\u01b0\u01a1\u0301i da\u0323ng sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang \u0111ang n\u0103\u0300m tr\u00ean d\u00e2y chuy\u00ea\u0309n sa\u0309n xu\u00e2\u0301t; sa\u0309n ph\u00e2\u0309m t\u00f4\u0300n kho ch\u01b0a xu\u00e2\u0301t kh\u00e2\u0309u; h\u00e0ng \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng; h\u00e0ng g\u1eedi b\u00e1n h\u1ed9 v\u00e0 h\u00e0ng ho\u00e1 kh\u00e1c thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a DNCX, g\u01b0\u0309i t\u01a1\u0301i Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

b) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p s\u00f4\u0301 li\u00ea\u0323u ha\u0300ng hoa\u0301 t\u00f4\u0300n kho co\u0301 sai l\u00ea\u0323ch gi\u01b0\u0303a th\u01b0\u0323c t\u00ea\u0301 va\u0300 s\u00f4\u0309 sa\u0301ch, trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan H\u1ea3i quan, DNCX t\u1ea1o th\u00f4ng tin gia\u0309i tri\u0300nh chi ti\u00ea\u0301t theo m\u00e2\u0303u Th\u00f4ng b\u00e1o gi\u1ea3i tr\u00ecnh l\u01b0\u01a1\u0323ng t\u00f4\u0300n kho ch\u00eanh l\u1ec7ch gi\u01b0\u0303a th\u1ef1c t\u1ebf v\u1edbi s\u00f4\u0309 sa\u0301ch, ke\u0300m c\u00e1c ch\u01b0\u0301ng t\u01b0\u0300, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o ch\u01b0\u0301ng minh g\u01b0\u0309i \u0111\u00ea\u0301n c\u01a1 quan Ha\u0309i quan qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX<\/span><\/p>\n

a) \u0110\u1ecbnh k\u1ef3 h\u00e0ng qu\u00fd, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 15 c\u1ee7a th\u00e1ng \u0111\u1ea7u qu\u00fd sau \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o qu\u00fd ho\u1eb7c \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m, ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i qu\u00fd I n\u0103m sau \u0111\u1ed1i v\u1edbi b\u00e1o c\u00e1o n\u0103m ho\u1eb7c khi c\u00f3 nghi v\u1ea5n \u0111\u1ed9t xu\u1ea5t, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX theo do\u0303i s\u1ed1 li\u1ec7u h\u00e0ng h\u00f3a nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u v\u00e0 thanh kho\u1ea3n s\u1ed1 li\u1ec7u, x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 t\u1ed3n theo d\u00f5i tr\u00ean H\u00ea\u0323 th\u00f4\u0301ng x\u01b0\u0309 ly\u0301 d\u01b0\u0303 li\u00ea\u0323u \u0111i\u00ea\u0323n t\u01b0\u0309 cu\u0309a c\u01a1 quan Ha\u0309i quan.<\/span><\/p>\n

C\u0103n c\u1ee9 s\u00f4\u0301 li\u00ea\u0323u h\u00e0ng ho\u00e1 t\u1ed3n t\u1ea1i Th\u00f4ng tin b\u00e1o c\u00e1o h\u00e0ng t\u1ed3n kho c\u1ee7a DNCX do doanh nghi\u1ec7p khai \u0111\u1ebfn, H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan h\u1ea3i quan s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u h\u00e0ng ho\u00e1 t\u1ed3n t\u1ea1i B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp – xu\u1ea5t – t\u1ed3n theo d\u00f5i t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX, \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 li\u1ec7u ch\u00eanh l\u1ec7ch gi\u1eefa h\u00e0ng h\u00f3a t\u00f4\u0300n theo s\u1ed5 s\u00e1ch v\u00e0 t\u1ed3n th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX v\u1edbi h\u00e0ng ho\u00e1 t\u1ed3n theo s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 quan H\u1ea3i quan.<\/span><\/p>\n

b) Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y DNCX g\u1eedi th\u00f4ng tin b\u00e1o c\u00e1o h\u00e0ng ho\u00e1 t\u1ed3n \u0111\u1ed1i v\u1edbi b\u1ed9 h\u1ed3 s\u01a1 thanh kho\u1ea3n qu\u00fd ho\u1eb7c trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y DNCX g\u1eedi th\u00f4ng tin b\u00e1o c\u00e1o h\u00e0ng ho\u00e1 t\u1ed3n \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thanh kho\u1ea3n n\u0103m, Chi c\u1ee5c H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd DNCX c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o \u0111\u1ebfn DNCX th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

b1) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa h\u00e0ng h\u00f3a t\u00f4\u0300n theo s\u1ed5 s\u00e1ch v\u00e0 t\u1ed3n th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX v\u1edbi h\u00e0ng ho\u00e1 t\u1ed3n theo s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 quan H\u1ea3i quan, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX ch\u1ea5p nh\u1eadn thanh kho\u1ea3n v\u00e0 ph\u1ea3n h\u1ed3i cho DNCX;<\/span><\/p>\n

b2) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa h\u00e0ng h\u00f3a t\u00f4\u0300n theo s\u1ed5 s\u00e1ch v\u00e0 t\u1ed3n th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX v\u1edbi h\u00e0ng ho\u00e1 t\u1ed3n theo s\u1ed5 s\u00e1ch c\u1ee7a c\u01a1 quan H\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX quy\u1ebft \u0111\u1ecbnh g\u1eedi B\u1ea3ng t\u1ed5ng h\u1ee3p ch\u00eanh l\u1ec7ch gi\u1eefa h\u00e0ng h\u00f3a t\u00f4\u0300n kho th\u1ef1c t\u1ebf v\u1edbi s\u1ed5 s\u00e1ch \u0111\u1ebfn DNCX \u0111\u1ec3 y\u00eau c\u1ea7u gi\u1ea3i tr\u00ecnh.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh ch\u00eanh l\u1ec7ch s\u1ed1 li\u1ec7u c\u1ee7a DNCX, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

b2.1) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh c\u1ee7a DNCX c\u00f3 c\u01a1 s\u1edf h\u1ee3p l\u00fd, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd DNCX ch\u1ea5p nh\u1eadn thanh kho\u1ea3n v\u00e0 ph\u1ea3n h\u1ed3i cho DNCX;<\/span><\/p>\n

b2.2) Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3i tr\u00ecnh c\u1ee7a DNCX ch\u01b0a c\u00f3 c\u01a1 s\u1edf h\u1ee3p l\u00fd, th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, c\u01a1 quan H\u1ea3i quan th\u00f4ng b\u00e1o cho DNCX n\u1ed9p b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh t\u1eeb m\u1ed9t \u0111\u1ebfn to\u00e0n b\u1ed9 ca\u0301c ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

b2.2.1) Phi\u00ea\u0301u nh\u00e2\u0323p kho, phi\u00ea\u0301u xu\u00e2\u0301t kho li\u00ean quan \u0111\u00ea\u0301n ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u;<\/span><\/p>\n

b2.2.2) S\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t cu\u0309a ca\u0301c ta\u0300i khoa\u0309n li\u00ean quan \u0111\u00ea\u0301n ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u;<\/span><\/p>\n

b2.2.3) Ba\u0301o ca\u0301o k\u1ebf to\u00e1n n\u0103m;<\/span><\/p>\n

b2.2.4) Ca\u0301c ch\u01b0\u0301ng t\u01b0\u0300 kh\u00e1c li\u00ean quan \u0111\u00ea\u0301n ha\u0300ng hoa\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, xu\u00e2\u0301t kh\u00e2\u0309u (n\u00ea\u0301u co\u0301).<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb do DNCX n\u1ed9p, xu\u1ea5t tr\u00ecnh, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

b2.3) Khi co\u0301 \u0111u\u0309 c\u0103n c\u01b0\u0301 xa\u0301c \u0111i\u0323nh sai s\u00f3t qua k\u1ebft qu\u1ea3 ki\u1ec3m tra s\u00f4\u0301 li\u00ea\u0323u ha\u0300ng t\u00f4\u0300n kho th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX, Chi cu\u0323c Ha\u0309i quan n\u01a1i qua\u0309n ly\u0301 DNCX ti\u1ebfn h\u00e0nh c\u00e1c bi\u1ec7n ph\u00e1p: x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan, th\u1ef1c hi\u1ec7n vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf theo quy \u0111\u1ecbnh v\u00e0 ph\u1ea3n h\u1ed3i cho DNCX;<\/span><\/p>\n

b2.4) Tr\u01b0\u1eddng h\u1ee3p qua k\u1ebft qu\u1ea3 ki\u1ec3m tra s\u00f4\u0301 li\u00ea\u0323u ha\u0300ng t\u00f4\u0300n kho th\u1ef1c t\u1ebf theo s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n c\u1ee7a DNCX ma\u0300 ch\u01b0a \u0111u\u0309 c\u0103n c\u01b0\u0301 \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh sai s\u00f3t cu\u0309a DNCX, Chi c\u1ee5c tr\u01b0\u1edfng Chi cu\u0323c Ha\u0309i quan n\u01a1i qua\u0309n ly\u0301 DNCX quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng t\u1ed3n kho ho\u1eb7c chuy\u00ea\u0309n h\u1ed3 s\u01a1 sang ki\u00ea\u0309m tra sau th\u00f4ng quan theo quy \u0111i\u0323nh.<\/span><\/p>\n

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

TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI M\u1ed8T S\u1ed0 TR\u01af\u1edcNG H\u1ee2P KH\u00c1C<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 45. Thu\u0309 tu\u0323c ha\u0309i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a 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 \u0111\u1ea7u t\u01b0, d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0<\/strong><\/span><\/p>\n

\u0110\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1edbi c\u01a1 quan H\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a 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 \u0111\u1ea7u t\u01b0, d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u: th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 102 Th\u00f4ng t\u01b0 s\u1ed1 194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u<\/span><\/p>\n

a) Doanh nghi\u1ec7p l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 h\u00e0ng nh\u1eadp kh\u1ea9u ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i x\u00e2y d\u1ef1ng d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

b) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 h\u01b0\u1edbng d\u1eabn \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u00e2\u0309u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 th\u1ef1c hi\u1ec7n th\u00eam vi\u1ec7c \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1edbi c\u01a1 quan H\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y. H\u00f4\u0300 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf v\u00e0 ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o, ki\u1ec3m tra, quy\u1ebft to\u00e1n vi\u1ec7c nh\u1eadp kh\u1ea9u, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 103, \u0110i\u1ec1u 104 Th\u00f4ng t\u01b0 s\u1ed1194\/2010\/TT-BTC ng\u00e0y 06\/12\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh 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.<\/span><\/p>\n

Thanh l\u00fd h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/span><\/p>\n

a) C\u00e1c h\u00ecnh th\u1ee9c thanh l\u00fd, h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n thanh l\u00fd, \u0111i\u1ec1u ki\u1ec7n thanh l\u00fd, h\u1ed3 s\u01a1 thanh l\u00fd h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u01a1\u0323c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed104\/2007\/TT-BTM ng\u00e0y 04\/04\/2007 c\u1ee7a B\u1ed9 Th\u01b0\u01a1ng m\u1ea1i 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><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 trong n\u01b0\u1edbc khi thanh l\u00fd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng 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.<\/span><\/p>\n

b) \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c thanh l\u00fd th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

c) Th\u1ee7 t\u1ee5c thanh l\u00fd:<\/span><\/p>\n

c1) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do thanh l\u00fd, hi\u0300nh th\u01b0\u0301c thanh ly\u0301; danh mu\u0323c h\u00e0ng h\u00f3a \u0111\u00ea\u0300 nghi\u0323 thanh ly\u0301 (g\u00f4\u0300m t\u00ean g\u1ecdi, k\u00fd m\u00e3 hi\u1ec7u, l\u01b0\u1ee3ng h\u00e0ng c\u1ea7n thanh l\u00fd, thu\u1ed9c t\u1edd khai nh\u1eadp kh\u1ea9u s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m) va\u0300 quy\u00ea\u0301t \u0111i\u0323nh tha\u0300nh l\u00e2\u0323p H\u00f4\u0323i \u0111\u00f4\u0300ng thanh ly\u0301 g\u1eedi c\u01a1 quan H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd danh m\u1ee5c h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf;<\/span><\/p>\n

c2) 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 xu\u1ea5t kh\u1ea9u; tr\u01b0\u1eddng h\u1ee3p thanh l\u00fd theo h\u00ecnh th\u1ee9c nh\u01b0\u1ee3ng b\u00e1n t\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam, cho, bi\u1ebfu, t\u1eb7ng th\u00ec vi\u1ec7c k\u00ea khai, t\u00ednh thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng ph\u1ea3i m\u1edf t\u1edd khai m\u1edbi;<\/span><\/p>\n

c3) Tr\u01b0\u1eddng h\u1ee3p ti\u00eau h\u1ee7y, doanh nghi\u1ec7p chu\u0309 \u0111\u00f4\u0323ng t\u00f4\u0309 ch\u01b0\u0301c vi\u00ea\u0323c ti\u00eau huy\u0309 va\u0300 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u01a1\u0301c pha\u0301p lu\u00e2\u0323t v\u00ea\u0300 ta\u0301c \u0111\u00f4\u0323ng cu\u0309a toa\u0300n b\u00f4\u0323 qua\u0301 tri\u0300nh ti\u00eau huy\u0309 \u0111\u00f4\u0301i v\u01a1\u0301i m\u00f4i tr\u01b0\u01a1\u0300ng. C\u01a1 quan H\u1ea3i quan gia\u0301m sa\u0301t qua\u0301 tri\u0300nh ti\u00eau huy\u0309, sau khi k\u00ea\u0301t thu\u0301c ti\u00eau huy\u0309 ca\u0301c b\u00ean ti\u00ea\u0301n ha\u0300nh l\u00e2\u0323p bi\u00ean ba\u0309n xa\u0301c nh\u00e2\u0323n vi\u00ea\u0323c ti\u00eau huy\u0309. Bi\u00ean ba\u0309n pha\u0309i co\u0301 ch\u01b0\u0303 ky\u0301 cu\u0309a gia\u0301m \u0111\u00f4\u0301c doanh nghi\u00ea\u0323p co\u0301 h\u00e0ng h\u00f3a ti\u00eau huy\u0309 (ho\u0103\u0323c ng\u01b0\u01a1\u0300i \u0111\u01b0\u01a1\u0323c uy\u0309 quy\u00ea\u0300n), \u0111o\u0301ng d\u00e2\u0301u cu\u0309a doanh nghi\u00ea\u0323p; ch\u01b0\u0303 ky\u0301, ghi ro\u0303 ho\u0323 t\u00ean c\u00f4ng ch\u01b0\u0301c ha\u0309i quan va\u0300 ca\u0301c b\u00ean li\u00ean quan gia\u0301m sa\u0301t ti\u00eau huy\u0309.<\/span><\/p>\n

\u0110i\u00ea\u0300u 46. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t<\/strong><\/span><\/p>\n

Nguy\u00ean t\u1eafc chung<\/span><\/p>\n

a) Ch\u00ednh s\u00e1ch, ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, gia\u0301m sa\u0301t ha\u0309i quan, ch\u01b0\u0301ng t\u01b0\u0300 ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh cho c\u01a1 quan H\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo quy \u0111\u1ecbnh hi\u00ea\u0323n ha\u0300nh;<\/span><\/p>\n

b) Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng ma\u0323i t\u1ea1i Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

M\u00f4\u0323t s\u00f4\u0301 h\u01b0\u01a1\u0301ng d\u00e2\u0303n cu\u0323 th\u00ea\u0309<\/span><\/p>\n

a) Khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1m nh\u1eadp th\u01b0\u01a1ng nh\u00e2n khai ba\u0301o c\u1eeda kh\u1ea9u t\u00e1i xu\u1ea5t tr\u00ean ti\u00eau chi\u0301 \u201cGhi che\u0301p kha\u0301c\u201d cu\u0309a t\u1edd khai h\u1ea3i quan \u0111i\u00ea\u0323n t\u01b0\u0309 nh\u00e2\u0323p kh\u00e2\u0309u;<\/span><\/p>\n

b) Khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i xu\u1ea5t th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i khai ba\u0301o ro\u0303 h\u00e0ng h\u00f3a ta\u0301i xu\u00e2\u0301t thu\u00f4\u0323c t\u01a1\u0300 khai ta\u0323m nh\u00e2\u0323p na\u0300o tr\u00ean ti\u00eau chi\u0301 \u201cCh\u01b0\u0301ng t\u01b0\u0300 \u0111i ke\u0300m\u201d cu\u0309a t\u01a1\u0300 khai ha\u0309i quan \u0111i\u00ea\u0323n t\u01b0\u0309 xu\u00e2\u0301t kh\u00e2\u0309u;<\/span><\/p>\n

c) Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp h\u00e0ng h\u00f3a ch\u1ecbu tr\u00e1ch nhi\u1ec7m thanh kho\u1ea3n t\u1edd khai t\u1ea1m nh\u1eadp. H\u1ed3 s\u01a1, th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 thanh kho\u1ea3n, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 18, \u0110i\u1ec1u 119 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 132 Th\u00f4ng t\u01b0194\/2010\/TT-BTC nga\u0300y 06\/12\/2010 cu\u0309a B\u00f4\u0323 Ta\u0300i chi\u0301nh.<\/span><\/p>\n

\u0110i\u1ec1u 47. 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

C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u01b0\u1ee3n c\u00f3 \u0111i\u1ec1u kho\u1ea3n ghi r\u00f5 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao cho ng\u01b0\u1eddi nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng nh\u1eadp kh\u1ea9u, h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u01b0\u1ee3n c\u00f3 \u0111i\u1ec1u kho\u1ea3n ghi r\u00f5 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb ng\u01b0\u1eddi giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi 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, ph\u1ee5 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: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 33 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2006\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 01 n\u0103m 2006 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><\/p>\n

d) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i: th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng.<\/span><\/p>\n

\u0110\u1ecba \u0111i\u1ec3m v\u00e0 th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7<\/span><\/p>\n

a) \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: 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 nh\u1ea5t do doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00ecnh.<\/span><\/p>\n

Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y \u0111\u1ec1u ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span><\/p>\n

Trong th\u1eddi m\u01b0\u1eddi l\u0103m (15) ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 giao h\u00e0ng h\u00f3a, doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n tr\u00ean, doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u00e2\u0323p kh\u00e2\u0309u t\u1ea1i ch\u1ed7 ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00ec c\u01a1 quan H\u1ea3i quan l\u1eadp bi\u00ean b\u1ea3n, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u1ea3i quan, l\u00e0m ti\u1ebfp th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/p>\n

a) Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n

a1) Giao h\u00e0ng h\u00f3a v\u00e0 c\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (tr\u1eeb v\u1eadn t\u1ea3i \u0111\u01a1n – B\/L) cho doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

a2) Khai b\u00e1o th\u00f4ng tin t\u1edd khai xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 sau khi nh\u1eadn \u0111\u01b0\u1ee3c b\u1ea3n ch\u1ee5p Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u t\u1ea1i Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/p>\n

H\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh khi c\u01a1 quan H\u1ea3i quan c\u00f3 y\u00eau c\u1ea7u g\u1ed3m:<\/span><\/p>\n

a2.1) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed xu\u00e2\u0301t kh\u00e2\u0309u t\u1ea1i ch\u1ed7 in: 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2.2) Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7: 01 b\u1ea3n ch\u1ee5p c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

a2.3) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u), h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u), h\u1ee3p \u0111\u1ed3ng thu\u00ea, m\u01b0\u1ee3n: 01 b\u1ea3n ch\u1ee5p;<\/span><\/p>\n

a2.4) H\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u do doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u l\u1eadp (li\u00ean giao kh\u00e1ch h\u00e0ng): 01 b\u1ea3n ch\u1ee5p;<\/span><\/p>\n

a2.5) C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (tr\u1eeb v\u1eadn t\u1ea3i \u0111\u01a1n – B\/L).<\/span><\/p>\n

b) Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

b1) Khai b\u00e1o th\u00f4ng tin t\u1edd khai nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111i\u1ec7n t\u1eed v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span><\/p>\n

H\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p\/xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan H\u1ea3i quan bao g\u1ed3m:<\/span><\/p>\n

b1.1) T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed nh\u00e2\u0323p kh\u00e2\u0309u t\u1ea1i ch\u1ed7: 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b1.2) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 ch\u1ec9 \u0111\u1ecbnh giao h\u00e0ng t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u), h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng c\u00f3 ch\u1ec9 \u0111\u1ecbnh nh\u1eadn h\u00e0ng t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u), h\u1ee3p \u0111\u1ed3ng thu\u00ea, m\u01b0\u1ee3n: 01 b\u1ea3n ch\u1ee5p;<\/span><\/p>\n

b1.3) C\u00e1c gi\u1ea5y t\u1edd kh\u00e1c theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (tr\u1eeb v\u1eadn t\u1ea3i \u0111\u01a1n – B\/L).<\/span><\/p>\n

b2) Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, chuy\u1ec3n b\u1ea3n ch\u1ee5p Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 cho doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

c) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

c1) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd, ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh, ki\u1ec3m tra t\u00ednh thu\u1ebf (n\u1ebfu c\u00f3);<\/span><\/p>\n

c2) Th\u00f4ng ba\u0301o v\u00ea\u0300 vi\u00ea\u0323c hoa\u0300n tha\u0300nh thu\u0309 tu\u0323c nh\u00e2\u0323p kh\u00e2\u0309u ta\u0323i ch\u00f4\u0303 (theo m\u00e2\u0303u ban ha\u0300nh ke\u0300m theo Ph\u1ee5 l\u1ee5c III k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp doanh nghi\u1ec7p nh\u1eadp t\u1ea1i ch\u1ed7 bi\u1ebft \u0111\u1ec3 theo d\u00f5i v\u00e0 g\u1eedi cho doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u ta\u0323i ch\u00f4\u0303 01 ba\u0309n;<\/span><\/p>\n

c3) L\u01b0u c\u00e1c ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p n\u1ed9p, tr\u1ea3 l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb do doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh;<\/span><\/p>\n

c4) Th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u v\u1ec1 t\u1edd khai \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan (n\u1ebfu h\u1ec7 th\u1ed1ng \u0111\u00e1p \u1ee9ng).<\/span><\/p>\n

d) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u:<\/span><\/p>\n

d1) Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd, ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh, ki\u1ec3m tra t\u00ednh thu\u1ebf (n\u1ebfu c\u00f3);<\/span><\/p>\n

d2) L\u01b0u c\u00e1c ch\u1ee9ng t\u1eeb doanh nghi\u1ec7p n\u1ed9p, tr\u1ea3 l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb do doanh nghi\u1ec7p xu\u1ea5t tr\u00ecnh;<\/span><\/p>\n

d3) Ha\u0300ng xu\u00e2\u0301t kh\u00e2\u0309u ta\u0323i ch\u00f4\u0303 \u0111\u01b0\u01a1\u0323c mi\u00ea\u0303n ki\u00ea\u0309m tra th\u01b0\u0323c t\u00ea\u0301 ha\u0300ng hoa\u0301.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u t\u1ea1i ch\u1ed7 v\u00e0 doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u1ec1u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i m\u1ed9t Chi c\u1ee5c H\u1ea3i quan, th\u00ec Chi c\u1ee5c H\u1ea3i quan n\u00e0y th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan cho c\u1ea3 ph\u1ea7n h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u v\u00e0 h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 48. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/span><\/p>\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/p>\n

a) T\u1ea1m nh\u1eadp h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ec3 s\u1eeda ch\u1eefa, t\u00e1i ch\u1ebf (g\u1ecdi chung l\u00e0 t\u00e1i ch\u1ebf) sau \u0111\u00f3 t\u00e1i xu\u1ea5t;<\/span><\/p>\n

b) T\u00e1i nh\u1eadp h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba (kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i);<\/span><\/p>\n

c) T\u00e1i nh\u1eadp h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ec3 ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam (kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng gia c\u00f4ng cho doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i);<\/span><\/p>\n

d) Ta\u0323m nh\u00e2\u0323p ha\u0300ng tra\u0309 la\u0323i \u0111\u00ea\u0309 ta\u0301i xu\u00e2\u0301t cho \u0111\u00f4\u0301i ta\u0301c n\u01b0\u01a1\u0301c ngoa\u0300i kha\u0301c.<\/span><\/p>\n

N\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/p>\n

a) Chi c\u1ee5c H\u1ea3i quan \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng tr\u1ea3 l\u1ea1i v\u1ec1 Vi\u00ea\u0323t Nam qua c\u1eeda kh\u1ea9u kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n c\u1eeda kh\u1ea9u v\u1ec1 n\u01a1i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t l\u00f4 h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i l\u00e0 h\u00e0ng h\u00f3a c\u1ee7a nhi\u1ec1u l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u th\u00ec th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i m\u1ed9t trong nh\u1eefng Chi c\u1ee5c H\u1ea3i quan \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00f3;<\/span><\/p>\n

c) H\u00e0ng h\u00f3a sau khi t\u00e1i ch\u1ebf \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp h\u00e0ng h\u00f3a \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp v\u00e0 t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a l\u00e0 Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u (kh\u00f4ng ph\u1ea3i l\u00e0 Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u) th\u00ec h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u chuy\u1ec3n c\u1eeda kh\u1ea9u.<\/span><\/p>\n

Th\u1eddi h\u1ea1n t\u00e1i ch\u1ebf, ti\u00eau h\u1ee7y<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i nh\u1eadp \u0111\u1ec3 t\u00e1i ch\u1ebf th\u00ec th\u1eddi h\u1ea1n t\u00e1i ch\u1ebf do doanh nghi\u1ec7p \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\u00e1i nh\u1eadp; qu\u00e1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd m\u00e0 ch\u01b0a t\u00e1i xu\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i nh\u1eadp \u0111\u1ec3 ti\u00eau h\u1ee7y th\u00ec th\u1eddi h\u1ea1n ti\u00eau h\u1ee7y do doanh nghi\u1ec7p \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan H\u1ea3i quan nh\u01b0ng kh\u00f4ng qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y t\u00e1i nh\u1eadp; qu\u00e1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd m\u00e0 ch\u01b0a ti\u00eau h\u1ee7y th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u h\u00e0ng tr\u1ea3 l\u1ea1i:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

a1) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb t\u00e1i nh\u1eadp h\u00e0ng h\u00f3a, n\u00eau r\u00f5 h\u00e0ng h\u00f3a thu\u1ed9c t\u1edd khai xu\u1ea5t kh\u1ea9u n\u00e0o, \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan H\u1ea3i quan x\u00e9t ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf v\u00e0 \u0111\u00e3 k\u00ea khai kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o v\u1edbi c\u01a1 quan thu\u1ebf ch\u01b0a? (ghi r\u00f5 s\u1ed1 quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, kh\u00f4ng thu thu\u1ebf) \u0111\u1ed3ng th\u1eddi n\u00eau r\u00f5 l\u00fd do t\u00e1i nh\u1eadp (\u0111\u1ec3 t\u00e1i ch\u1ebf ho\u1eb7c \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c \u0111\u1ec3 ti\u00eau h\u1ee7y ho\u0103\u0323c \u0111\u00ea\u0309 ta\u0301i xu\u00e2\u0301t cho \u0111\u00f4\u0301i ta\u0301c n\u01b0\u01a1\u0301c ngoa\u0300i kha\u0301c; h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u00e1i ch\u1ebf ph\u1ea3i ghi r\u00f5 \u0111\u1ecba \u0111i\u1ec3m t\u00e1i ch\u1ebf, th\u1eddi gian t\u00e1i ch\u1ebf, c\u00e1ch th\u1ee9c t\u00e1i ch\u1ebf, nh\u1eefng hao h\u1ee5t sau khi t\u00e1i ch\u1ebf): n\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2) T\u1edd khai h\u1ea3i quan \u0111i\u00ea\u0323n t\u01b0\u0309 nh\u1eadp kh\u1ea9u (tr\u00ean t\u1edd khai t\u1ea1m nh\u1eadp kh\u1ea9u ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u00ea\u0300 s\u00f4\u0301, nga\u0300y tha\u0301ng n\u0103m cu\u0309a t\u1edd khai xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00f3), b\u1ea3n k\u00ea chi ti\u1ebft h\u00e0ng h\u00f3a, v\u1eadn t\u1ea3i \u0111\u01a1n: nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n;<\/span><\/p>\n

a3) T\u1edd khai h\u1ea3i quan xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a4) V\u0103n b\u1ea3n c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i (bao g\u1ed3m \u0111i\u1ec7n b\u00e1o, telex, fax, th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u) th\u00f4ng b\u00e1o h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i (n\u1ebfu c\u00f3): n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

b) C\u01a1 quan H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a (tr\u1eeb gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, gi\u1ea5y ph\u00e9p qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh,…). H\u00e0ng t\u00e1i nh\u1eadp ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a. C\u00f4ng ch\u1ee9c h\u1ea3i quan l\u00e0m nhi\u1ec7m v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ed1i chi\u1ebfu h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1edbi m\u1eabu l\u01b0u nguy\u00ean li\u1ec7u (n\u1ebfu s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u thu\u1ed9c lo\u1ea1i h\u00ecnh gia c\u00f4ng, SXXK, c\u00f3 l\u1ea5y m\u1eabu nguy\u00ean li\u1ec7u va\u0300 co\u0300n trong th\u01a1\u0300i gian l\u01b0u m\u00e2\u0303u; nguy\u00ean li\u1ec7u kh\u00f4ng b\u1ecb bi\u1ebfn \u0111\u1ed5i trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m) v\u00e0 h\u00e0ng h\u00f3a m\u00f4 t\u1ea3 tr\u00ean t\u1edd khai xu\u1ea5t kh\u1ea9u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p gi\u1eefa h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y; l\u1ea5y m\u1eabu h\u00e0ng t\u00e1i nh\u1eadp ho\u1eb7c ch\u1ee5p h\u00ecnh (\u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng t\u1ea1m nh\u1eadp kh\u00f4ng th\u1ec3 l\u1ea5y m\u1eabu \u0111\u01b0\u1ee3c) \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu khi t\u00e1i xu\u1ea5t.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t h\u00e0ng hoa\u0301<\/span><\/p>\n

a) H\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

a1) T\u1edd khai ha\u0309i quan \u0111i\u00ea\u0323n t\u01b0\u0309 xu\u1ea5t kh\u1ea9u in (tr\u00ean t\u1edd khai ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin tham chi\u1ebfu \u0111\u1ebfn t\u1edd khai t\u1ea1m nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00f3): n\u1ed9p 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a2) T\u1edd khai ha\u0309i quan \u0111i\u00ea\u0323n t\u01b0\u0309 nh\u1eadp kh\u1ea9u in tr\u01b0\u01a1\u0301c \u0111\u00e2y: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

b) C\u01a1 quan H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a. H\u00e0ng t\u00e1i xu\u1ea5t ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, c\u00f4ng ch\u1ee9c h\u1ea3i quan l\u00e0m nhi\u1ec7m v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ed1i chi\u1ebfu th\u1ef1c t\u1ebf h\u00e0ng t\u00e1i xu\u1ea5t v\u1edbi m\u1eabu h\u00e0ng h\u00f3a khi t\u00e1i nh\u1eadp (ho\u1eb7c h\u00ecnh \u1ea3nh ch\u1ee5p h\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp);<\/span><\/p>\n

c) N\u1ebfu h\u00e0ng t\u00e1i ch\u1ebf kh\u00f4ng t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do kh\u00f4ng t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c, tr\u00ean c\u01a1 s\u1edf \u0111\u00f3 \u0111\u1ec1 xu\u1ea5t Chi c\u1ee5c H\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp xem x\u00e9t, ch\u1ea5p nh\u1eadn c\u00e1c h\u00ecnh th\u1ee9c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

c1) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u00e1i ch\u1ebf l\u00e0 h\u00e0ng gia c\u00f4ng:<\/span><\/p>\n

c1.1) L\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 s\u1ea3n ph\u1ea9m gia c\u00f4ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2006\/N\u0110-CP; ho\u1eb7c<\/span><\/p>\n

c1.2) Ti\u00eau h\u1ee7y, n\u1ebfu b\u00ean thu\u00ea gia c\u00f4ng \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u01a1\u0323c c\u01a1 quan co\u0301 th\u00e2\u0309m quy\u00ea\u0300n v\u00ea\u0300 qua\u0309n ly\u0301 m\u00f4i tr\u01b0\u01a1\u0300ng cho ph\u00e9p ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

c2) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u00e1i ch\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng gia c\u00f4ng th\u00ec chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba nh\u01b0 h\u00e0ng t\u00e1i nh\u1eadp \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u00e1i nh\u1eadp l\u00e0 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; h\u00e0ng h\u00f3a kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u\u00a0nh\u01b0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 1 v\u00e0 \u0111i\u1ec3m c kho\u1ea3n 5 ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u00eau ta\u0323i khoa\u0309n 3 \u0110i\u00ea\u0300u na\u0300y th\u00ec x\u1eed l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 113 Th\u00f4ng t\u01b0 s\u1ed1 194\/2010\/TT-BTC.<\/span><\/p>\n

\u0110i\u1ec1u 49. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng pha\u0309i xu\u1ea5t tr\u1ea3<\/strong><\/span><\/p>\n

C\u00e1c h\u00ecnh th\u1ee9c xu\u1ea5t tr\u1ea3 h\u00e0ng\u00a0nh\u1eadp kh\u1ea9u<\/span><\/p>\n

a) Xu\u1ea5t tr\u1ea3 l\u1ea1i cho ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 b\u00e1n l\u00f4 h\u00e0ng n\u00e0y;<\/span><\/p>\n

b) Xu\u1ea5t cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i kh\u00e1c.<\/span><\/p>\n

N\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t tr\u1ea3: Chi c\u1ee5c H\u1ea3i quan \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng xu\u1ea5t tr\u1ea3 cho kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i qua c\u1eeda kh\u1ea9u kh\u00e1c th\u00ec \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n c\u1eeda kh\u1ea9u \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t.<\/span><\/p>\n

H\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m:<\/span><\/p>\n

a) V\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh c\u1ee7a doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c xu\u1ea5t tr\u1ea3 h\u00e0ng;<\/span><\/p>\n

b) T\u1edd khai ha\u0309i quan \u0111i\u00ea\u0323n t\u01b0\u0309 xu\u1ea5t kh\u1ea9u in (tr\u00ean t\u1edd khai ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00f4ng tin v\u00ea\u0300 s\u00f4\u0301, nga\u0300y tha\u0301ng n\u0103m, s\u1ed1 l\u01b0\u1ee3ng t\u00e1i xu\u1ea5t t\u01b0\u01a1ng \u1ee9ng cu\u0309a t\u1eebng t\u1edd khai nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y): n\u1ed9p 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

c) T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u in tr\u01b0\u1edbc \u0111\u00e2y: n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span><\/p>\n

d) V\u0103n b\u1ea3n ch\u1ea5p thu\u00e2\u0323n nh\u1eadn l\u1ea1i h\u00e0ng (bao g\u00f4\u0300m \u0111i\u00ea\u0323n ba\u0301o, telex, fax, th\u00f4ng \u0111i\u00ea\u0323p d\u01b0\u0303 li\u00ea\u0323u) c\u1ee7a ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu h\u00e0ng xu\u1ea5t tr\u1ea3 l\u1ea1i cho ch\u1ee7 h\u00e0ng b\u00e1n l\u00f4 h\u00e0ng n\u00e0y): n\u1ed9p 01 b\u1ea3n ch\u00ednh ho\u0103\u0323c ba\u0309n ch\u1ee5p; h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan (n\u1ebfu h\u00e0ng t\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan): n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a. H\u00e0ng xu\u1ea5t tr\u1ea3 ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a. C\u00f4ng ch\u1ee9c h\u1ea3i quan l\u00e0m nhi\u1ec7m v\u1ee5 ki\u1ec3m tra h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ed1i chi\u1ebfu m\u1eabu l\u01b0u h\u00e0ng h\u00f3a l\u1ea5y khi nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3 l\u1ea5y m\u1eabu); \u0111\u1ed1i chi\u1ebfu m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u v\u1edbi th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t; ghi r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t kh\u1ea9u v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

\u0110i\u1ec1u 50. 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 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<\/strong><\/span><\/p>\n

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 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean) \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong khai h\u1ea3i quan, b\u00e1o c\u00e1o ho\u1eb7c thanh kho\u1ea3n (n\u1ebfu c\u00f3).<\/span><\/p>\n

Khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed, doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 mi\u1ec5n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m r\u00f5 r\u00e0ng).<\/span><\/p>\n

T\u1ed5ng c\u1ee5c H\u1ea3i quan h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 n\u1ed9i dung \u01b0u ti\u00ean n\u00eau t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 51. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan<\/strong><\/span><\/p>\n

Kho ngo\u1ea1i quan \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp, di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng III Th\u00f4ng t\u01b0 194\/2010\/TT-BTC ng\u00e0y 6\/12\/2012 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. H\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

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

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

\u0110i\u1ec1u 52. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2013, thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 222\/2009\/TT-BTC ng\u00e0y 25 th\u00e1ng 11 n\u0103m 2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc \u0111\u00e2y c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u00e1i v\u1edbi Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

Qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00e1c v\u0103n b\u1ea3n li\u00ean quan d\u1eabn chi\u1ebfu 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 k\u1ec3 t\u1eeb ng\u00e0y v\u0103n b\u1ea3n m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/p>\n

\u0110i\u1ec1u 53. Tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n

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 ban h\u00e0nh quy tr\u00ecnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Th\u00f4ng t\u01b0 n\u00e0y, n\u1ebfu c\u00f3 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc, c\u01a1 quan H\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan 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.\/.<\/span><\/p>\n\n\n\n
N\u01a1i nh\u1eadn:
\n<\/em><\/strong>– VP TW \u0110\u1ea3ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– VP Qu\u1ed1c H\u1ed9i, VP Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, VPCP;<\/span>
\n– Vi\u1ec7n ki\u1ec3m s\u00e1t NDTC, To\u00e0 \u00e1n NDTC;<\/span>
\n– V\u0103n ph\u00f2ng Ban C\u0110TW v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng;<\/span>
\n– V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n– UBND t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; <\/span>
\n– Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam; <\/span>
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n – B\u1ed9 T\u01b0 ph\u00e1p; <\/span>
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n– C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1;<\/span>
\n– C\u00f4ng b\u00e1o; <\/span>
\n– Website Ch\u00ednh ph\u1ee7; <\/span>
\n– Website B\u1ed9 T\u00e0i ch\u00ednh, Website H\u1ea3i quan;<\/span>
\n– L\u01b0u: VT; TCHQ (50).<\/span><\/td>\n		KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/span>\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Th\u00f4ng t\u01b0 196\/2012\/TT-BTC quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XNK TM – K\u1ebf to\u00e1n Centax lu\u00f4n c\u1eadp nh\u1eadp c\u00e1c th\u00f4ng tin m\u1edbi nh\u1ea5t v\u1ec1 k\u1ebf to\u00e1n<\/p>\n","protected":false},"author":7,"featured_media":22705,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22699"}],"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=22699"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22699\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/22705"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22699"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}