{"id":2989,"date":"2015-07-22T01:52:42","date_gmt":"2015-07-22T01:52:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2989"},"modified":"2015-08-13T03:39:14","modified_gmt":"2015-08-13T03:39:14","slug":"nghi-dinh-082015nd-cp-huong-dan-thi-hanh-luat-hai-quan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2989","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP – H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt h\u1ea3i quan"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/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.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1: 08\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh lu\u1eadt h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft t\u1ea1i \u0111\u00e2y.<\/span><\/p>\n

\"Ngh\u1ecb<\/span><\/p>\n

NGH\u1eca \u0110\u1ecaNH<\/strong><\/span><\/p>\n

QUY \u0110\u1ecaNH CHI TI\u1ebeT V\u00c0 BI\u1ec6N PH\u00c1P THI H\u00c0NH LU\u1eacT H\u1ea2I QUAN V\u1ec0 TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA, GI\u00c1M S\u00c1T, KI\u1ec2M SO\u00c1T H\u1ea2I QUAN<\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/span>
\n C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2014;<\/span>
\n Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/span>
\n Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan.<\/span><\/p>\n

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

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span>
\n Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 ki\u1ec3m so\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span>
\n 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a; xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span>
\n 3. C\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan.<\/span>
\n 4. 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>
\n \u0110i\u1ec1u 3. Gi\u1ea3i th\u00edch t\u1eeb ng\u1eef<\/strong><\/span>
\n Trong Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00e1c t\u1eeb ng\u1eef d\u01b0\u1edbi \u0111\u00e2y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/span>
\n 1. \u201cTh\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d l\u00e0 th\u1ee7 t\u1ee5c h\u1ea3i quan trong \u0111\u00f3 vi\u1ec7c khai, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd th\u00f4ng tin khai h\u1ea3i quan, trao \u0111\u1ed5i c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan gi\u1eefa c\u00e1c b\u00ean c\u00f3 li\u00ean quan 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>
\n 2. \u201cH\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan\u201d l\u00e0 h\u1ec7 th\u1ed1ng do T\u1ed5ng c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd cho ph\u00e9p c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed, k\u1ebft n\u1ed1i, trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh c\u00f3 li\u00ean quan.<\/span>
\n 3. \u201cH\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed\u201d l\u00e0 h\u1ec7 th\u1ed1ng cho ph\u00e9p ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed, ti\u1ebfp nh\u1eadn th\u00f4ng tin, k\u1ebft qu\u1ea3 ph\u1ea3n h\u1ed3i c\u1ee7a c\u01a1 quan h\u1ea3i quan trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span>
\n 4. \u201cTham v\u1ea5n tr\u1ecb gi\u00e1\u201d l\u00e0 vi\u1ec7c c\u01a1 quan h\u1ea3i quan v\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan trao \u0111\u1ed5i, cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u00e3 k\u00ea khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 5. \u201cH\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh\u201d l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m tra v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, y t\u1ebf, v\u0103n h\u00f3a, ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt, ki\u1ec3m d\u1ecbch th\u1ef1c v\u1eadt, an to\u00e0n th\u1ef1c ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n \u0110i\u1ec1u 4. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/strong><\/span>
\n 1. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. C\u0103n c\u1ee9 t\u00ecnh h\u00ecnh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong t\u1eebng th\u1eddi k\u1ef3, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp.<\/span>
\n 3. C\u0103n c\u1ee9 v\u00e0o quy ho\u1ea1ch v\u00e0 c\u00f4ng b\u1ed1 h\u1ec7 th\u1ed1ng c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf, m\u1ea1ng b\u01b0u ch\u00ednh c\u00f4ng c\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 qu\u1ed1c t\u1ebf, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh vi\u1ec7c t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y v\u00e0 b\u1ed1 tr\u00ed l\u1ef1c l\u01b0\u1ee3ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n C\u0103n c\u1ee9 v\u00e0o quy ho\u1ea1ch v\u00e0 c\u00f4ng b\u1ed1 h\u1ec7 th\u1ed1ng c\u1ea3ng th\u1ee7y n\u1ed9i \u0111\u1ecba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh; c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba; quy ho\u1ea1ch c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf v\u00e0 kim ng\u1ea1ch h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c t\u1ea1i c\u00e1c khu v\u1ef1c c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp, ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, kho h\u00e0ng kh\u00f4ng k\u00e9o d\u00e0i.<\/span>
\n \u0110i\u1ec1u 5. Ng\u01b0\u1eddi khai h\u1ea3i quan<\/strong><\/span>
\n Ng\u01b0\u1eddi khai h\u1ea3i quan g\u1ed3m:<\/span>
\n 1. Ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng h\u00f3a l\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00f4ng qua \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n 2. Ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh \u1ee7y quy\u1ec1n.<\/span>
\n 3. Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng h\u00f3a \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n; h\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc, g\u1eedi sau chuy\u1ebfn \u0111i c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh.<\/span>
\n 4. Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a.<\/span>
\n 5. \u0110\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n 6. Doanh nghi\u1ec7p cung \u1ee9ng d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng c\u00f3 y\u00eau c\u1ea7u kh\u00e1c.<\/span>
\n \u0110i\u1ec1u 6. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan<\/strong><\/span>
\n 1. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\n a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh; v\u1eadt d\u1ee5ng tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh; ngo\u1ea1i t\u1ec7 ti\u1ec1n m\u1eb7t, \u0111\u1ed3ng Vi\u1ec7t Nam ti\u1ec1n m\u1eb7t, c\u00f4ng c\u1ee5 chuy\u1ec3n nh\u01b0\u1ee3ng, v\u00e0ng, kim lo\u1ea1i qu\u00fd, \u0111\u00e1 qu\u00fd, v\u0103n h\u00f3a ph\u1ea9m, di v\u1eadt, c\u1ed5 v\u1eadt, b\u1ea3o v\u1eadt, b\u01b0u ph\u1ea9m, b\u01b0u ki\u1ec7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh; c\u00e1c v\u1eadt ph\u1ea9m kh\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\n b) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba, \u0111\u01b0\u1eddng s\u00f4ng xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 ki\u1ec3m tra h\u1ea3i quan:<\/span>
\n a) \u0110\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) H\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 3. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan:<\/span>
\n a) \u0110\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) H\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan; h\u00e0ng h\u00f3a l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111ang l\u01b0u gi\u1eef t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n;<\/span>
\n c) H\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh \u0111\u01b0\u1ee3c \u0111\u01b0a v\u1ec1 b\u1ea3o qu\u1ea3n ch\u1edd th\u00f4ng quan;<\/span>
\n d) H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 7. Th\u1ef1c hi\u1ec7n C\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia<\/strong><\/span>
\n 1. Ng\u01b0\u1eddi khai h\u1ea3i quan khai th\u00f4ng tin, n\u1ed9p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00f4ng qua m\u1ed9t h\u1ec7 th\u1ed1ng th\u00f4ng tin t\u00edch h\u1ee3p (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi l\u00e0 C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia). Th\u1eddi \u0111i\u1ec3m khai th\u00f4ng tin, n\u1ed9p ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c Lu\u1eadt qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c Lu\u1eadt qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh.<\/span>
\n 2. C\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan; ph\u1ea3n h\u1ed3i k\u1ebft qu\u1ea3 x\u1eed l\u00fd cho ng\u01b0\u1eddi khai h\u1ea3i quan; trao \u0111\u1ed5i th\u00f4ng tin khai th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd th\u00f4ng tin khai th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh gi\u1eefa c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc v\u1edbi nhau th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia.<\/span>
\n 3. Ng\u01b0\u1eddi khai h\u1ea3i quan ti\u1ebfp nh\u1eadn k\u1ebft qu\u1ea3 x\u1eed l\u00fd t\u1eeb c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia.<\/span>
\n 4. C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 ra quy\u1ebft \u0111\u1ecbnh cu\u1ed1i c\u00f9ng v\u1ec1 th\u00f4ng quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh v\u00e0 ph\u1ea3n h\u1ed3i k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi khai h\u1ea3i quan th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia.<\/span>
\n \u0110i\u1ec1u 8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh trong th\u1ef1c hi\u1ec7n C\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia<\/strong><\/span>
\n 1. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan:<\/span>
\n a) X\u00e2y d\u1ef1ng, ph\u00e1t tri\u1ec3n C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia;<\/span>
\n b) Ban h\u00e0nh quy ch\u1ebf qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia;<\/span>
\n c) Th\u1ed1ng nh\u1ea5t c\u00e1c y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt k\u1ebft n\u1ed1i c\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia v\u00e0 c\u00e1c h\u1ec7 th\u1ed1ng x\u1eed l\u00fd chuy\u00ean ng\u00e0nh tr\u00ean c\u01a1 s\u1edf c\u00e1c ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt qu\u1ed1c gia;<\/span>
\n d) X\u00e2y d\u1ef1ng c\u00e1c danh m\u1ee5c d\u1eef li\u1ec7u d\u00f9ng chung gi\u1eefa c\u00e1c B\u1ed9, ng\u00e0nh tr\u00ean C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia;<\/span>
\n \u0111) S\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh li\u00ean quan t\u1edbi c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed theo C\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia;<\/span>
\n e) X\u00e2y d\u1ef1ng v\u00e0 th\u1ef1c hi\u1ec7n c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh, duy tr\u00ec v\u00e0 ph\u00e1t tri\u1ec3n C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda ASEAN, c\u01a1 ch\u1ebf trao \u0111\u1ed5i th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh tr\u00ean c\u01a1 s\u1edf c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span>
\n 2. C\u00e1c B\u1ed9, ng\u00e0nh ch\u1ecbu tr\u00e1ch nhi\u1ec7m ban h\u00e0nh th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u1ec3 th\u1ef1c hi\u1ec7n C\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia; x\u00e2y d\u1ef1ng b\u1ed9 d\u1eef li\u1ec7u h\u00e0nh ch\u00ednh v\u00e0 th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c gia \u00e1p d\u1ee5ng cho c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed trao \u0111\u1ed5i, th\u1ef1c hi\u1ec7n theo C\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia.<\/span>
\n 3. T\u1ed5ng c\u1ee5c H\u1ea3i quan:<\/span>
\n a) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd, v\u1eadn h\u00e0nh C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia;<\/span>
\n b) Tham gia \u0111\u00e0m ph\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf li\u00ean quan \u0111\u1ebfn vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia v\u1edbi c\u00e1c qu\u1ed1c gia kh\u00e1c tr\u00ean c\u01a1 s\u1edf c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

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

CH\u1ebe \u0110\u1ed8 \u01afU TI\u00caN \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 9. Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean<\/strong><\/span>
\n 1. Ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. \u0110\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 quan kinh doanh c\u1ea3ng, kho b\u00e3i \u01b0u ti\u00ean l\u00e0m th\u1ee7 t\u1ee5c giao nh\u1eadn h\u00e0ng h\u00f3a tr\u01b0\u1edbc, \u01b0u ti\u00ean ki\u1ec3m tra gi\u00e1m s\u00e1t tr\u01b0\u1edbc.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra chuy\u00ean ng\u00e0nh, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u1ec1 kho c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 b\u1ea3o qu\u1ea3n trong khi ch\u1edd k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt ki\u1ec3m tra chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra t\u1ea1i c\u1eeda kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra chuy\u00ean ng\u00e0nh t\u1ea1i c\u1eeda kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c \u01b0u ti\u00ean ki\u1ec3m tra tr\u01b0\u1edbc.<\/span>
\n \u0110i\u1ec1u 10. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean<\/strong><\/span>
\n 1. Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf<\/span>
\n Trong th\u1eddi h\u1ea1n 02 n\u0103m li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p n\u1ed9p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean, doanh nghi\u1ec7p kh\u00f4ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, h\u1ea3i quan t\u1edbi m\u1ee9c b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 c\u00e1c h\u00e0nh vi sau:<\/span>
\n a) C\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf; gian l\u1eadn thu\u1ebf; bu\u00f4n l\u1eadu v\u00e0 v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n b) C\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 h\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed ph\u1ea1t v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/span>
\n 2. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n:<\/span>
\n a) \u00c1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n b) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00eau trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam.<\/span>
\n 3. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9:<\/span>
\n Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0 duy tr\u00ec h\u1ec7 th\u1ed1ng, quy tr\u00ecnh qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf trong to\u00e0n b\u1ed9 d\u00e2y chuy\u1ec1n cung \u1ee9ng h\u00e0ng h\u00f3a xu\u1ea5t, nh\u1eadp kh\u1ea9u c\u1ee7a m\u00ecnh.<\/span>
\n 4. \u0110i\u1ec1u ki\u1ec7n v\u1ec1 kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u:<\/span>
\n a) Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ea1t kim ng\u1ea1ch 100 tri\u1ec7u USD\/n\u0103m;<\/span>
\n b) Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea1t kim ng\u1ea1ch 40 tri\u1ec7u USD\/n\u0103m;<\/span>
\n c) Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n s\u1ea3n xu\u1ea5t ho\u1eb7c nu\u00f4i, tr\u1ed3ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea1t kim ng\u1ea1ch 30 tri\u1ec7u USD\/n\u0103m;<\/span>
\n d) \u0110\u1ea1i l\u00fd th\u1ee7 t\u1ee5c h\u1ea3i quan: s\u1ed1 t\u1edd khai l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan trong n\u0103m \u0111\u1ea1t 20.000 t\u1edd khai\/n\u0103m.<\/span>
\n Kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b, \u0111i\u1ec3m c, \u0110i\u1ec3m d Kho\u1ea3n n\u00e0y l\u00e0 kim ng\u1ea1ch b\u00ecnh qu\u00e2n trong 02 n\u0103m li\u00ean ti\u1ebfp t\u00ednh \u0111\u1ebfn ng\u00e0y doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xem x\u00e9t, kh\u00f4ng bao g\u1ed3m kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c.<\/span>
\n 5. Kh\u00f4ng \u00e1p d\u1ee5ng \u0111i\u1ec1u ki\u1ec7n kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng ngh\u1ec7 cao.<\/span>
\n 6. B\u1ed9 T\u00e0i ch\u00ednh xem x\u00e9t \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 tr\u1ecdng \u0111i\u1ec3m \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ch\u1ec9 \u0111\u1ea1o tr\u01b0\u1edbc khi c\u1ea5p ph\u00e9p \u0111\u1ea7u t\u01b0 \u0111ang trong giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span>
\n \u0110i\u1ec1u 11. Th\u1ee7 t\u1ee5c c\u00f4ng nh\u1eadn, gia h\u1ea1n, t\u1ea1m \u0111\u00ecnh ch\u1ec9, \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean<\/strong><\/span>
\n 1. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean g\u1ed3m:<\/span>
\n a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh, th\u1ed1ng k\u00ea s\u1ed1 li\u1ec7u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p trong 02 n\u0103m g\u1ea7n nh\u1ea5t theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n c) B\u00e1o c\u00e1o ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n trong 02 n\u0103m g\u1ea7n nh\u1ea5t theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n d) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n trong 02 n\u0103m g\u1ea7n nh\u1ea5t: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n \u0111) B\u00e1o c\u00e1o ki\u1ec3m to\u00e1n trong 02 n\u0103m g\u1ea7n nh\u1ea5t: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n e) B\u1ea3n k\u1ebft lu\u1eadn thanh tra trong 02 n\u0103m g\u1ea7n nh\u1ea5t (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n g) B\u1ea3n m\u00f4 t\u1ea3 h\u1ec7 th\u1ed1ng ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p trong \u0111\u00f3 m\u00f4 t\u1ea3 \u0111\u1ea7y \u0111\u1ee7 quy tr\u00ecnh qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf trong to\u00e0n b\u1ed9 d\u00e2y chuy\u1ec1n cung \u1ee9ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n h) C\u00e1c gi\u1ea5y ch\u1ee9ng nh\u1eadn khen th\u01b0\u1edfng, ch\u1ee9ng ch\u1ec9 ch\u1ea5t l\u01b0\u1ee3ng (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 2. Th\u1ea9m \u0111\u1ecbnh, c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean<\/span>
\n a) Trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ea9m \u0111\u1ecbnh, k\u1ebft lu\u1eadn v\u1ec1 vi\u1ec7c c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, c\u1ea7n l\u1ea5y \u00fd ki\u1ebfn c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan th\u00ec th\u1eddi gian th\u1ea9m \u0111\u1ecbnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c k\u00e9o d\u00e0i nh\u01b0ng kh\u00f4ng qu\u00e1 30 ng\u00e0y;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean.<\/span>
\n Quy\u1ebft \u0111\u1ecbnh c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean c\u00f3 hi\u1ec7u l\u1ef1c trong th\u1eddi h\u1ea1n 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh v\u00e0 t\u1ef1 \u0111\u1ed9ng gia h\u1ea1n th\u00eam 03 n\u0103m ti\u1ebfp theo n\u1ebfu doanh nghi\u1ec7p v\u1eabn \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span>
\n 3. T\u1ea1m \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean: Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 Lu\u1eadt H\u1ea3i quan khi \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o th\u00ec c\u01a1 quan h\u1ea3i quan t\u1ea1m \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong th\u1eddi h\u1ea1n 60 ng\u00e0y.<\/span>
\n 4. \u0110\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean<\/span>
\n Doanh nghi\u1ec7p b\u1ecb \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\n b) H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean m\u00e0 doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 45 Lu\u1eadt H\u1ea3i quan;<\/span>
\n c) Doanh nghi\u1ec7p \u0111\u1ec1 ngh\u1ecb d\u1eebng \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 b\u1ecb \u0111\u00ecnh ch\u1ec9 \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean th\u00ec trong 02 n\u0103m ti\u1ebfp theo, doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t, c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean.<\/span><\/p>\n

\u0110i\u1ec1u 12. Qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u01b0u ti\u00ean<\/strong><\/span><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean:<\/span>
\n a) Theo d\u00f5i, thu th\u1eadp, ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p n\u00e2ng cao n\u0103ng l\u1ef1c tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, ph\u00e1t hi\u1ec7n s\u1edbm c\u00e1c sai s\u00f3t \u0111\u1ec3 k\u1ecbp th\u1eddi kh\u1eafc ph\u1ee5c v\u00e0 duy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean;<\/span>
\n b) Ph\u1ed1i h\u1ee3p v\u1edbi doanh nghi\u1ec7p x\u1eed l\u00fd ngay c\u00e1c v\u1ea5n \u0111\u1ec1 v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh;<\/span>
\n c) Ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c c\u01a1 quan kinh doanh c\u1ea3ng, kho b\u00e3i \u01b0u ti\u00ean l\u00e0m th\u1ee7 t\u1ee5c giao nh\u1eadn h\u00e0ng h\u00f3a, ki\u1ec3m tra gi\u00e1m s\u00e1t tr\u01b0\u1edbc cho doanh nghi\u1ec7p \u01b0u ti\u00ean.<\/span>
\n 2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean:<\/span>
\n a) Tu\u00e2n th\u1ee7 t\u1ed1t ph\u00e1p lu\u1eadt h\u1ea3i quan, ph\u00e1p lu\u1eadt thu\u1ebf, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n;<\/span>
\n b) Th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 3 \u0110i\u1ec1u 45 Lu\u1eadt H\u1ea3i quan;<\/span>
\n c) Th\u1ef1c hi\u1ec7n vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin v\u1edbi c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 b\u00e1o c\u00e1o nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh (n\u1ebfu c\u00f3), v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c duy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean;<\/span>
\n d) Th\u1ef1c hi\u1ec7n vi\u1ec7c r\u00e0 so\u00e1t, t\u1ef1 ki\u1ec3m tra, ph\u00e1t hi\u1ec7n, kh\u1eafc ph\u1ee5c sai s\u00f3t v\u00e0 b\u00e1o c\u00e1o c\u01a1 quan h\u1ea3i quan v\u1ec1 nh\u1eefng sai s\u00f3t \u0111\u00e3 ph\u00e1t hi\u1ec7n, kh\u1eafc ph\u1ee5c.<\/span><\/p>\n

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

TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/strong><\/span><\/p>\n

M\u1ee5c 1: \u00c1P D\u1ee4NG QU\u1ea2N L\u00dd R\u1ee6I RO TRONG TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 13. \u00c1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 kh\u00e1c d\u1ef1a tr\u00ean vi\u1ec7c t\u1ed5ng h\u1ee3p, x\u1eed l\u00fd c\u00e1c k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/span>
\n 2. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 t\u1ed5ng h\u1ee3p, x\u1eed l\u00fd c\u00e1c k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y theo ti\u00eau ch\u00ed do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c ph\u00e2n c\u1ea5p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra h\u1ea3i quan v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 h\u1ea3i quan kh\u00e1c tr\u00ean c\u01a1 s\u1edf ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n nh\u00e2n l\u1ef1c, c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 14. \u0110\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khai h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Vi\u1ec7c \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean h\u1ec7 th\u1ed1ng c\u00e1c ch\u1ec9 ti\u00eau, th\u00f4ng tin v\u1ec1:<\/span>
\n a) T\u1ea7n su\u1ea5t vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf;<\/span>
\n b) T\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf;<\/span>
\n c) Vi\u1ec7c h\u1ee3p t\u00e1c v\u1edbi c\u01a1 quan h\u1ea3i quan trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 ch\u1ea5p h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 2. C\u01a1 quan h\u1ea3i quan \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd h\u1ea3i quan ph\u00f9 h\u1ee3p theo t\u1eebng m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7.<\/span><\/p>\n

\u0110i\u1ec1u 15. Th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro<\/strong><\/span><\/p>\n

1. Vi\u1ec7c ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 2. Trong qu\u00e1 tr\u00ecnh ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro, c\u01a1 quan h\u1ea3i quan xem x\u00e9t c\u00e1c y\u1ebfu t\u1ed1 li\u00ean quan, g\u1ed3m:<\/span>
\n a) Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd, ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, h\u00e0nh l\u00fd c\u1ee7a h\u00e0nh kh\u00e1ch xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh;<\/span>
\n b) T\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i;<\/span>
\n c) T\u1ea7n su\u1ea5t, t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i;<\/span>
\n d) Xu\u1ea5t x\u1ee9 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh;<\/span>
\n \u0111) Tuy\u1ebfn \u0111\u01b0\u1eddng, ph\u01b0\u01a1ng th\u1ee9c v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd;<\/span>
\n e) C\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n 3. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 ph\u00e2n lo\u1ea1i r\u1ee7i ro \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khai h\u1ea3i quan, c\u00e1c ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh theo c\u00e1c m\u1ee9c \u0111\u1ed9 kh\u00e1c nhau \u0111\u1ec3 \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, thanh tra ph\u00f9 h\u1ee3p.<\/span><\/p>\n

M\u1ee5c 2: PH\u00c2N LO\u1ea0I H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 16. Ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

1. Ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ean g\u1ecdi, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam.<\/span>
\n 2. Vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 h\u1ea3i quan, t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 th\u00e0nh ph\u1ea7n, t\u00ednh ch\u1ea5t l\u00fd, h\u00f3a, t\u00ednh n\u0103ng, c\u00f4ng d\u1ee5ng c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n 3. Ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a l\u00e0m c\u01a1 s\u1edf t\u00ednh thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a.<\/span>
\n 4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110i\u1ec1u 17. Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam<\/strong><\/span><\/p>\n

1. Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam g\u1ed3m m\u00e3 s\u1ed1, t\u00ean g\u1ecdi, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a, \u0111\u01a1n v\u1ecb t\u00ednh v\u00e0 c\u00e1c n\u1ed9i dung gi\u1ea3i th\u00edch k\u00e8m theo v\u00e0 \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng \u0111\u1ea7y \u0111\u1ee7 C\u00f4ng \u01b0\u1edbc qu\u1ed1c t\u1ebf v\u1ec1 h\u1ec7 th\u1ed1ng h\u00e0i h\u00f2a m\u00f4 t\u1ea3 v\u00e0 m\u00e3 h\u00f3a h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 26 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam trong to\u00e0n qu\u1ed1c.<\/span>
\n 3. Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3:<\/span>
\n a) X\u00e2y d\u1ef1ng c\u00e1c Bi\u1ec3u thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n b) X\u00e2y d\u1ef1ng c\u00e1c Danh m\u1ee5c h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;<\/span>
\n c) Th\u1ed1ng k\u00ea Nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n d) Ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0 c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c.<\/span><\/p>\n

\u0110i\u1ec1u 18. C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam<\/strong><\/span><\/p>\n

1. C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng tin li\u00ean quan v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, g\u1ed3m:<\/span>
\n a) C\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n; Danh m\u1ee5c h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh;<\/span>
\n b) V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c x\u00e2y d\u1ef1ng v\u00e0 s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 19. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c B\u1ed9, ng\u00e0nh trong vi\u1ec7c th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/strong><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m ban h\u00e0nh Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam, m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n 2. C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 trong ph\u1ea1m vi ch\u1ee9c n\u0103ng, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh khi ban h\u00e0nh c\u00e1c quy \u0111\u1ecbnh ho\u1eb7c xem x\u00e9t gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 c\u00f3 li\u00ean quan \u0111\u1ebfn ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 26 Lu\u1eadt H\u1ea3i quan v\u00e0 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt x\u00e2y d\u1ef1ng Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u; Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u; Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p; Danh m\u1ee5c h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh g\u1eedi B\u1ed9 T\u00e0i ch\u00ednh. Ch\u1eadm nh\u1ea5t 10 ng\u00e0y l\u00e0m vi\u1ec7c, B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh v\u1ec1 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a c\u00e1c h\u00e0ng h\u00f3a n\u00e0y \u0111\u1ec3 c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 th\u1ef1c hi\u1ec7n c\u00f4ng b\u1ed1 ban h\u00e0nh.<\/span>
\n \u0110\u1ed1i v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, Danh m\u1ee5c h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh do c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh \u0111\u00e3 ban h\u00e0nh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c nh\u01b0ng ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a ho\u1eb7c c\u00f3 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a nh\u01b0ng ch\u01b0a ph\u00f9 h\u1ee3p th\u00ec trong th\u1eddi h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c, c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 c\u00f3 m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi danh m\u1ee5c c\u00e1c h\u00e0ng h\u00f3a n\u00e0y.<\/span>
\n 4. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, c\u01a1 quan, t\u1ed5 ch\u1ee9c li\u00ean quan \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t trong vi\u1ec7c \u00e1p d\u1ee5ng Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam ho\u1eb7c c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa c\u00e1c Danh m\u1ee5c h\u00e0ng h\u00f3a do c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 ban h\u00e0nh tr\u01b0\u1edbc ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u1edbi Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam.<\/span><\/p>\n

M\u1ee5c 3: TR\u1eca GI\u00c1 H\u1ea2I QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 20. Nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: Tr\u1ecb gi\u00e1 h\u1ea3i quan h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, kh\u00f4ng bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf v\u00e0 ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. Gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan c\u1ee7a l\u00f4 h\u00e0ng ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t kh\u1ea9u.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: Tr\u1ecb gi\u00e1 h\u1ea3i quan h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf quan v\u00e0 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c theo c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft. C\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span>
\n a) \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean l\u00e0 c\u1ea3ng d\u1ee1 h\u00e0ng ghi tr\u00ean v\u1eadn \u0111\u01a1n;<\/span>
\n b) \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean l\u00e0 ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi;<\/span>
\n c) \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean l\u00e0 c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi n\u01a1i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111i v\u00e0o l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span>
\n 3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/span><\/p>\n

\u0110i\u1ec1u 21. Ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Vi\u1ec7c ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan c\u0103n c\u1ee9 tr\u00ean h\u1ed3 s\u01a1 h\u1ea3i quan, c\u00e1c ch\u1ee9ng t\u1eeb t\u00e0i li\u1ec7u c\u00f3 li\u00ean quan, th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span>
\n 2. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan trong qu\u00e1 tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan c\u00f3 \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 h\u1ea3i quan m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan khai b\u00e1o, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ea5p nh\u1eadn nh\u1eefng c\u01a1 s\u1edf b\u00e1c b\u1ecf do c\u01a1 quan h\u1ea3i quan \u0111\u01b0a ra th\u00ec c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o \u0111\u1ec3 ng\u01b0\u1eddi khai h\u1ea3i quan s\u1eeda \u0111\u1ed5i, b\u1ed5 sung; c\u01a1 quan h\u1ea3i quan x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 th\u00f4ng quan h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh; tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u00f4ng quan h\u00e0ng h\u00f3a theo khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 ki\u1ec3m tra sau th\u00f4ng quan;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan nghi v\u1ea5n v\u1ec1 tr\u1ecb gi\u00e1 khai b\u00e1o nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf, ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec1 ngh\u1ecb tham v\u1ea5n th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n gi\u1ea3i ph\u00f3ng h\u00e0ng tr\u00ean c\u01a1 s\u1edf s\u1ed1 thu\u1ebf ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf t\u1ef1 k\u00ea khai, t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n tham v\u1ea5n tr\u1ecb gi\u00e1. Th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n tham v\u1ea5n t\u1ed1i \u0111a l\u00e0 05 ng\u00e0y l\u00e0m vi\u1ec7c;<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan nghi v\u1ea5n v\u1ec1 tr\u1ecb gi\u00e1 khai b\u00e1o nh\u01b0ng ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf b\u00e1c b\u1ecf tr\u1ecb gi\u00e1 khai b\u00e1o v\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ec1 ngh\u1ecb tham v\u1ea5n th\u00ec c\u01a1 quan h\u1ea3i quan th\u00f4ng quan tr\u00ean c\u01a1 s\u1edf s\u1ed1 thu\u1ebf ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 n\u1ed9p ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf t\u1ef1 k\u00ea khai, t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan. Th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. T\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi \u0111\u1ed3ng ti\u1ec1n n\u01b0\u1edbc ngo\u00e0i d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf l\u00e0 t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 mua v\u00e0o theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n c\u1ee7a H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y th\u1ee9 n\u0103m tu\u1ea7n tr\u01b0\u1edbc li\u1ec1n k\u1ec1 ho\u1eb7c l\u00e0 t\u1ef7 gi\u00e1 cu\u1ed1i ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c li\u1ec1n tr\u01b0\u1edbc ng\u00e0y th\u1ee9 n\u0103m trong tr\u01b0\u1eddng, h\u1ee3p ng\u00e0y th\u1ee9 n\u0103m l\u00e0 ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9. T\u1ef7 gi\u00e1 n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 t\u00ednh thu\u1ebf cho c\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u0103ng k\u00fd trong tu\u1ea7n.<\/span>
\n \u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 kh\u00f4ng \u0111\u01b0\u1ee3c H\u1ed9i s\u1edf ch\u00ednh Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i c\u1ed5 ph\u1ea7n Ngo\u1ea1i th\u01b0\u01a1ng Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 th\u00ec x\u00e1c \u0111\u1ecbnh theo t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o gi\u1eefa \u0111\u1ed3ng Vi\u1ec7t Nam v\u1edbi m\u1ed9t s\u1ed1 ngo\u1ea1i t\u1ec7 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1. \u0110\u1ed1i v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 t\u1ef7 gi\u00e1 t\u00ednh ch\u00e9o th\u00ec x\u00e1c \u0111\u1ecbnh theo nguy\u00ean t\u1eafc t\u00ednh ch\u00e9o gi\u1eefa t\u1ef7 gi\u00e1 \u0111\u00f4 la M\u1ef9 (USD) v\u1edbi \u0111\u1ed3ng Vi\u1ec7t Nam v\u00e0 t\u1ef7 gi\u00e1 gi\u1eefa \u0111\u1ed3ng \u0111\u00f4 la M\u1ef9 v\u1edbi c\u00e1c ngo\u1ea1i t\u1ec7 \u0111\u00f3 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1. T\u1ef7 gi\u00e1 do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 l\u00e0 t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c \u0111\u01b0a tin m\u1edbi nh\u1ea5t tr\u00ean trang \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n

\u0110i\u1ec1u 22. C\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. C\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u do c\u01a1 quan h\u1ea3i quan thu th\u1eadp, t\u1ed5ng h\u1ee3p, ph\u00e2n lo\u1ea1i theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan x\u00e2y d\u1ef1ng t\u1eadp trung th\u1ed1ng nh\u1ea5t v\u00e0 th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt.<\/span>
\n 2. C\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

M\u1ee5c 4: X\u00c1C \u0110\u1ecaNH TR\u01af\u1edaC M\u00c3 S\u1ed0, XU\u1ea4T X\u1ee8 V\u00c0 TR\u1eca GI\u00c1 H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 23. X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. X\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc tr\u1ecb gi\u00e1 h\u1ea3i quan bao g\u1ed3m x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc ph\u01b0\u01a1ng ph\u00e1p v\u00e0 m\u1ee9c gi\u00e1.<\/span><\/p>\n

\u0110i\u1ec1u 24. Th\u1ee7 t\u1ee5c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan<\/span>
\n a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a d\u1ef1 ki\u1ebfn xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 cung c\u1ea5p th\u00f4ng tin, ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1 c\u1ea7n thi\u1ebft li\u00ean quan \u0111\u1ebfn vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan;<\/span>
\n b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc tr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0 h\u00e0ng h\u00f3a l\u1ea7n \u0111\u1ea7u xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00f3 thay \u0111\u1ed5i l\u1edbn, b\u1ea5t th\u01b0\u1eddng so v\u1edbi tr\u1ecb gi\u00e1 h\u1ea3i quan m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan \u0111ang th\u1ef1c hi\u1ec7n ho\u1eb7c l\u00e0 h\u00e0ng h\u00f3a c\u00f3 t\u00ednh ch\u1ea5t \u0111\u01a1n chi\u1ebfc ho\u1eb7c kh\u00f4ng c\u00f3 t\u00ednh ph\u1ed5 bi\u1ebfn ho\u1eb7c kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a gi\u1ed1ng h\u1ec7t, t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ec3 so s\u00e1nh.<\/span>
\n 2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan:<\/span>
\n a) N\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ebfn T\u1ed5ng c\u1ee5c H\u1ea3i quan;<\/span>
\n b) Tham gia \u0111\u1ed1i tho\u1ea1i v\u1edbi c\u01a1 quan h\u1ea3i quan nh\u1eb1m l\u00e0m r\u00f5 n\u1ed9i dung \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\n c) Th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho T\u1ed5ng c\u1ee5c H\u1ea3i quan trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 s\u1ef1 thay \u0111\u1ed5i n\u00e0o li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan, trong \u0111\u00f3 n\u00eau r\u00f5 n\u1ed9i dung, l\u00fd do, ng\u00e0y, th\u00e1ng, n\u0103m c\u00f3 s\u1ef1 thay \u0111\u1ed5i.<\/span>
\n 3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan:<\/span>
\n a) Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb, T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n t\u1eeb ch\u1ed1i x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan g\u1eedi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan;<\/span>
\n b) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 h\u1ed3 s\u01a1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u00f4ng th\u01b0\u1eddng) ho\u1eb7c 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p c\u1ea7n x\u00e1c minh, l\u00e0m r\u00f5). V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u01b0\u1ee3c g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, \u0111\u1ed3ng th\u1eddi c\u1eadp nh\u1eadt v\u00e0o c\u01a1 s\u1edf d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 c\u00f4ng khai tr\u00ean trang \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n 4. V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 khai h\u1ea3i quan khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi n\u1ed9i dung x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan m\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u1ea7n thi\u1ebft th\u00f4ng quan h\u00e0ng h\u00f3a th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n n\u1ed9p thu\u1ebf theo gi\u00e1 khai b\u00e1o ho\u1eb7c th\u1ef1c hi\u1ec7n b\u1ea3o l\u00e3nh theo quy \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u00f4ng quan h\u00e0ng h\u00f3a. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i c\u01a1 quan h\u1ea3i quan.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi n\u1ed9i dung x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 v\u0103n b\u1ea3n y\u00eau c\u1ea7u T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t. Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a th\u00f4ng th\u01b0\u1eddng) ho\u1eb7c 30 ng\u00e0y (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p c\u1ea7n x\u00e1c minh, l\u00e0m r\u00f5), k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi k\u1ebft qu\u1ea3 cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 6. Hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan:<\/span>
\n a) V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan c\u00f3 hi\u1ec7u l\u1ef1c t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 03 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan k\u00fd ban h\u00e0nh. Ri\u00eang v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u1ee9c gi\u00e1 c\u00f3 hi\u1ec7u l\u1ef1c tr\u1ef1c ti\u1ebfp \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u1ee9c gi\u00e1;<\/span>
\n b) V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng c\u00f3 hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ho\u1eb7c h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00e1c v\u1edbi m\u1eabu h\u00e0ng h\u00f3a ho\u1eb7c h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan;<\/span>
\n c) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh v\u0103n b\u1ea3n h\u1ee7y b\u1ecf v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cung c\u1ea5p kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng trung th\u1ef1c;<\/span>
\n d) V\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan ch\u1ea5m d\u1ee9t hi\u1ec7u l\u1ef1c trong tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span>
\n 7. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh h\u1ed3 s\u01a1 x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 xu\u1ea5t x\u1ee9 v\u00e0 tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n

M\u1ee5c 5: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 25. Khai h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u0103ng k\u00fd th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y \u0111\u01b0\u1ee3c khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y:<\/span>
\n a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi;<\/span>
\n b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh;<\/span>
\n c) H\u00e0ng c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p, h\u00e0ng vi\u1ec7n tr\u1ee3 nh\u00e2n \u0111\u1ea1o;<\/span>
\n d) H\u00e0ng qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, t\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a c\u00e1 nh\u00e2n;<\/span>
\n \u0111) H\u00e0ng h\u00f3a l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a quay v\u00f2ng theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\n e) H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh trong tr\u01b0\u1eddng h\u1ee3p mang theo kh\u00e1ch xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh;<\/span>
\n g) Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, h\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi nhau m\u00e0 nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 do m\u1ed9t ho\u1eb7c c\u1ea3 hai h\u1ec7 th\u1ed1ng ho\u1eb7c do nguy\u00ean nh\u00e2n kh\u00e1c.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed h\u1ea3i quan ch\u1eadm nh\u1ea5t 01 gi\u1edd k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed;<\/span>
\n h) H\u00e0ng h\u00f3a kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 3. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, r\u00f5 r\u00e0ng c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan; t\u1ef1 t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 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>
\n 4. Khi khai h\u1ea3i quan, ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\n a) T\u1ea1o th\u00f4ng tin khai t\u1edd khai h\u1ea3i quan tr\u00ean H\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed;<\/span>
\n b) G\u1eedi t\u1edd khai h\u1ea3i quan \u0111\u1ebfn 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;<\/span>
\n c) 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.<\/span>
\n \u0110\u1ed1i v\u1edbi khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y, ng\u01b0\u1eddi khai h\u1ea3i quan khai \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan, k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 c\u00e1 nh\u00e2n) tr\u00ean t\u1edd khai \u0111\u1ec3 n\u1ed9p cho c\u01a1 quan h\u1ea3i quan.<\/span>
\n 5. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ho\u1eb7c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c th\u00f4ng quan nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf; \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan; h\u00e0ng h\u00f3a l\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t \u0111\u00e3 gi\u1ea3i ph\u00f3ng h\u00e0ng ho\u1eb7c th\u00f4ng quan nh\u01b0ng sau \u0111\u00f3 chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec ph\u1ea3i khai t\u1edd khai h\u1ea3i quan m\u1edbi. 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 th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1edbi tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai ban \u0111\u1ea7u.<\/span>
\n 6. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c nhau th\u00ec ph\u1ea3i khai tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00e1c nhau theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng.<\/span>
\n 7. Khai h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n h\u00e0ng<\/span>
\n a) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \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, c\u00f9ng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, giao h\u00e0ng m\u1ed9t l\u1ea7n, c\u00f3 m\u1ed9t v\u1eadn \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c khai tr\u00ean m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1edd khai h\u1ea3i quan;<\/span>
\n b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng ho\u1eb7c \u0111\u01a1n h\u00e0ng, c\u00f9ng \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng, c\u00f9ng ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n, c\u00f9ng b\u00e1n cho m\u1ed9t kh\u00e1ch h\u00e0ng v\u00e0 giao h\u00e0ng m\u1ed9t l\u1ea7n th\u00ec \u0111\u01b0\u1ee3c khai tr\u00ean m\u1ed9t ho\u1eb7c nhi\u1ec1u t\u1edd khai h\u1ea3i quan.<\/span>
\n 8. \u0110\u0103ng k\u00fd t\u1edd khai m\u1ed9t l\u1ea7n<\/span>
\n Ng\u01b0\u1eddi khai h\u1ea3i quan th\u01b0\u1eddng xuy\u00ean xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng nh\u1ea5t \u0111\u1ecbnh, trong m\u1ed9t th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh c\u1ee7a c\u00f9ng m\u1ed9t h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a v\u1edbi c\u00f9ng m\u1ed9t ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n, qua c\u00f9ng c\u1eeda kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 01 n\u0103m.<\/span>
\n T\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 ch\u00ednh s\u00e1ch thu\u1ebf, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n 9. Vi\u1ec7c s\u1eed d\u1ee5ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed<\/span>
\n T\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 thu\u1ebf, c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, th\u1ee7 t\u1ee5c thanh to\u00e1n qua Ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00e1c; ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan s\u1eed d\u1ee5ng t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, kh\u00f4ng y\u00eau c\u1ea7u ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p t\u1edd khai h\u1ea3i quan gi\u1ea5y.<\/span>
\n C\u01a1 quan H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin t\u1edd khai h\u1ea3i quan d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed cho c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 li\u00ean quan. C\u00e1c c\u01a1 quan c\u00f3 li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m trang b\u1ecb c\u00e1c thi\u1ebft b\u1ecb \u0111\u1ec3 tra c\u1ee9u d\u1eef li\u1ec7u tr\u00ean t\u1edd khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed.<\/span>
\n 10. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c khai b\u1ed5 sung, h\u1ee7y t\u1edd khai h\u1ea3i quan, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1ed9t l\u1ea7n, khai t\u1edd khai h\u1ea3i quan m\u1edbi \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

\u0110i\u1ec1u 26. Ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd, x\u1eed l\u00fd t\u1edd khai h\u1ea3i quan<\/strong><\/span><\/p>\n

1. H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd, x\u1eed l\u00fd t\u1edd khai h\u1ea3i quan 24 gi\u1edd trong ng\u00e0y v\u00e0 7 ng\u00e0y trong tu\u1ea7n.<\/span>
\n 2. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, c\u01a1 quan H\u1ea3i quan th\u00f4ng b\u00e1o th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan cho ng\u01b0\u1eddi khai h\u1ea3i quan bi\u1ebft v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan c\u1ea5p s\u1ed1 t\u1edd khai h\u1ea3i quan, x\u1eed l\u00fd t\u1edd khai h\u1ea3i quan v\u00e0 ph\u1ea3n h\u1ed3i th\u00f4ng tin cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 4. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra h\u1ea3i quan v\u00e0 th\u00f4ng b\u00e1o tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan theo m\u1ed9t trong nh\u1eefng h\u00ecnh th\u1ee9c d\u01b0\u1edbi \u0111\u00e2y:<\/span>
\n a) Ch\u1ea5p nh\u1eadn th\u00f4ng tin khai T\u1edd khai h\u1ea3i quan v\u00e0 cho ph\u00e9p th\u00f4ng quan;<\/span>
\n b) Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan tr\u00ean c\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a ho\u1eb7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p khai h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y<\/span>
\n Vi\u1ec7c \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ngay sau khi ng\u01b0\u1eddi khai h\u1ea3i quan khai, n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, bao g\u1ed3m:<\/span>
\n a) Ki\u1ec3m tra t\u00ednh \u0111\u1ea7y \u0111\u1ee7, h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c th\u00f4ng tin khai h\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span>
\n b) Ki\u1ec3m tra vi\u1ec7c tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd 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>
\n c) Ki\u1ec3m tra vi\u1ec7c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p c\u01b0\u1ee1ng ch\u1ebf t\u1ea1m d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan c\u1ea5p s\u1ed1 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o ngay l\u00fd do b\u1eb1ng v\u0103n b\u1ea3n cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 6. 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 2 \u0110i\u1ec1u 25 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 \u0111\u0103ng k\u00fd t\u1edd khai.<\/span>
\n 7. T\u1edd khai h\u1ea3i quan ch\u01b0a ho\u00e0n ch\u1ec9nh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u kh\u1ea9n c\u1ea5p, h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 an ninh qu\u1ed1c ph\u00f2ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 50 Lu\u1eadt H\u1ea3i quan v\u00e0 t\u1edd khai h\u1ea3i quan ch\u01b0a ho\u00e0n ch\u1ec9nh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee7a doanh nghi\u1ec7p \u01b0u ti\u00ean theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 43 Lu\u1eadt H\u1ea3i quan g\u1ed3m c\u00e1c n\u1ed9i dung sau: T\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a; nh\u1eefng th\u00f4ng tin s\u01a1 b\u1ed9 v\u1ec1 t\u00ean h\u00e0ng, l\u01b0\u1ee3ng h\u00e0ng, tr\u1ecb gi\u00e1; c\u1eeda kh\u1ea9u nh\u1eadp; th\u1eddi gian ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u1eadn chuy\u1ec3n l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 thu\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd v\u00e0 n\u1ed9p t\u1edd khai h\u1ea3i quan ch\u01b0a ho\u00e0n ch\u1ec9nh.<\/span><\/p>\n

\u0110i\u1ec1u 27. Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 32 Lu\u1eadt H\u1ea3i quan. Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 b\u1edfi c\u00f4ng ch\u1ee9c h\u1ea3i quan, n\u1ebfu ph\u00e1t hi\u1ec7n s\u1ef1 kh\u00f4ng ch\u00ednh x\u00e1c, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng ph\u00f9 h\u1ee3p gi\u1eefa n\u1ed9i dung khai h\u1ea3i quan v\u1edbi ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan; c\u00f3 d\u1ea5u hi\u1ec7u kh\u00f4ng tu\u00e2n th\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a, ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn, \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi c\u00f4ng ch\u1ee9c h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan xem x\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n th\u1eddi gian n\u1ed9p b\u1ea3n ch\u00ednh m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb k\u00e8m theo t\u1edd khai h\u1ea3i quan trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 28. Ki\u1ec3m tra h\u1ea3i quan trong qu\u00e1 tr\u00ecnh x\u1ebfp d\u1ee1 h\u00e0ng h\u00f3a t\u1ea1i c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng<\/strong><\/span><\/p>\n

1. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch th\u00f4ng tin qu\u1ea3n l\u00fd r\u1ee7i ro, b\u1ea3n khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c cung c\u1ea5p tr\u01b0\u1edbc khi h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u, c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u00f4ng qua m\u00e1y soi v\u00e0 thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt kh\u00e1c.<\/span>
\n 2. Doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed \u0111\u1ecba \u0111i\u1ec3m l\u1eafp \u0111\u1eb7t m\u00e1y soi v\u00e0 c\u00e1c thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt kh\u00e1c \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra t\u1ea1i khu v\u1ef1c x\u1ebfp d\u1ee1 h\u00e0ng l\u00ean, xu\u1ed1ng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra h\u00e0ng h\u00f3a qua m\u00e1y soi, thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt, c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n l\u00f4 h\u00e0ng c\u00f3 nghi v\u1ea5n c\u1ea7n ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a b\u1edfi c\u00f4ng ch\u1ee9c h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i \u0111\u1ec3 ph\u1ed1i h\u1ee3p b\u1ed1 tr\u00ed khu v\u1ef1c l\u01b0u gi\u1eef ri\u00eang.<\/span><\/p>\n

\u0110i\u1ec1u 29. Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

1. N\u1ed9i dung ki\u1ec3m tra g\u1ed3m: Ki\u1ec3m tra t\u00ean h\u00e0ng, m\u00e3 s\u1ed1, s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, xu\u1ea5t x\u1ee9, tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a. Ki\u1ec3m tra \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.<\/span>
\n 2. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i ki\u1ec3m tra th\u1ef1c t\u1ebf, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c, m\u1ee9c \u0111\u1ed9 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a.<\/span>
\n Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u01b0u gi\u1eef h\u00e0ng h\u00f3a ho\u1eb7c th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan H\u1ea3i quan qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a t\u1eadp trung quy\u1ebft \u0111\u1ecbnh thay \u0111\u1ed5i m\u1ee9c \u0111\u1ed9, h\u00ecnh th\u1ee9c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/span>
\n 3. M\u1ee9c \u0111\u1ed9 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a: Vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho \u0111\u1ebfn khi \u0111\u1ee7 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh t\u00ednh h\u1ee3p ph\u00e1p, ph\u00f9 h\u1ee3p c\u1ee7a to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\n C\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan v\u00e0 c\u0103n c\u1ee9 th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m ki\u1ec3m tra; ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ed1i v\u1edbi ph\u1ea7n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ki\u1ec3m tra.<\/span>
\n 4. C\u00e1c h\u00ecnh th\u1ee9c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a:<\/span>
\n a) C\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra tr\u1ef1c ti\u1ebfp;<\/span>
\n b) Ki\u1ec3m tra b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt, c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 kh\u00e1c;<\/span>
\n c) Ki\u1ec3m tra th\u00f4ng qua k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a.<\/span>
\n Trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a n\u1ebfu c\u1ea7n thi\u1ebft ph\u1ea3i thay \u0111\u1ed5i h\u00ecnh th\u1ee9c ki\u1ec3m tra h\u00e0ng h\u00f3a th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a quy\u1ebft \u0111\u1ecbnh. K\u1ebft qu\u1ea3 ki\u1ec3m tra th\u1ef1c t\u1ebf b\u1eb1ng m\u00e1y soi, thi\u1ebft b\u1ecb soi chi\u1ebfu k\u1ebft h\u1ee3p v\u1edbi c\u00e2n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt kh\u00e1c l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p b\u1eb1ng c\u00e1c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt hi\u1ec7n c\u00f3 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan, \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ee7 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng th\u00ec y\u00eau c\u1ea7u c\u00e1c t\u1ed5 ch\u1ee9c chuy\u00ean m\u00f4n nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n t\u00edch ph\u00e2n lo\u1ea1i ho\u1eb7c gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c n\u1ed9i dung tr\u00ean.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi n\u1ed9i dung khai c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan th\u00ec c\u01a1 quan h\u1ea3i quan tr\u01b0ng c\u1ea7u gi\u00e1m \u0111\u1ecbnh c\u1ee7a t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110i\u1ec1u 30. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan nh\u1ea5t tr\u00ed v\u1edbi k\u1ebft lu\u1eadn ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecdng l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c khai b\u1ed5 sung c\u00e1c n\u1ed9i dung theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh ho\u1eb7c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t tr\u00ed v\u1edbi k\u1ebft lu\u1eadn ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u1ec1 t\u00ean h\u00e0ng, m\u00e3 s\u1ed1, xu\u1ea5t x\u1ee9, tr\u1ecdng l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 h\u1ea3i quan th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n khi\u1ebfu n\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn c\u01a1 quan, t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c gi\u00e1m \u0111\u1ecbnh h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ef1a ch\u1ecdn c\u01a1 quan, t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh, c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan kh\u00f4ng nh\u1ea5t tr\u00ed v\u1edbi k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh do ng\u01b0\u1eddi khai h\u1ea3i quan cung c\u1ea5p, c\u01a1 quan h\u1ea3i quan l\u1ef1a ch\u1ecdn c\u01a1 quan, 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 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan. N\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft lu\u1eadn ki\u1ec3m tra c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n khi\u1ebfu n\u1ea1i ho\u1eb7c kh\u1edfi ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 31. Thu, n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p l\u1ec7 ph\u00ed l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00ed v\u00e0 l\u1ec7 ph\u00ed.<\/span>
\n 2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 th\u1ee7 t\u1ee5c v\u00e0 h\u00ecnh th\u1ee9c thu, n\u1ed9p l\u1ec7 ph\u00ed h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 32. Gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a, th\u00f4ng quan h\u00e0ng h\u00f3a<\/strong><\/span><\/p>\n

1. Gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 36 Lu\u1eadt H\u1ea3i quan. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng h\u00e0ng bao g\u1ed3m:<\/span>
\n a) Ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i ho\u1eb7c gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a, s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, kh\u1ed1i l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf tr\u00ean c\u01a1 s\u1edf t\u1ef1 k\u00ea khai, t\u00ednh thu\u1ebf c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\n b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ch\u01b0a c\u00f3 gi\u00e1 ch\u00ednh th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai v\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p thu\u1ebf ho\u1eb7c \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf tr\u00ean c\u01a1 s\u1edf gi\u00e1 do ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ea1m t\u00ednh;<\/span>
\n c) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\n d) Ng\u01b0\u1eddi khai h\u1ea3i quan ch\u01b0a c\u00f3 \u0111\u1ee7 th\u00f4ng tin, t\u00e0i li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c gi\u1ea3i ph\u00f3ng h\u00e0ng h\u00f3a n\u1ebfu \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng b\u1ea3o l\u00e3nh s\u1ed1 thu\u1ebf tr\u00ean c\u01a1 s\u1edf tr\u1ecb gi\u00e1 h\u1ea3i quan do c\u01a1 quan h\u1ea3i quan x\u00e1c \u0111\u1ecbnh.<\/span>
\n 2. Vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 37 Lu\u1eadt H\u1ea3i quan. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan nh\u01b0ng v\u1eabn \u0111ang trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, n\u1ebfu c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u vi ph\u1ea1m th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 ch\u1ecbu c\u00e1c chi ph\u00ed ph\u00e1t sinh trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e1t hi\u1ec7n vi ph\u1ea1m.<\/span><\/p>\n

\u0110i\u1ec1u 33. Tr\u00e1ch nhi\u1ec7m v\u00e0 quan h\u1ec7 ph\u1ed1i h\u1ee3p c\u1ee7a c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i c\u1eeda kh\u1ea9u trong vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i t\u1ea1i c\u1eeda kh\u1ea9u<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i ki\u1ec3m d\u1ecbch th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m d\u1ecbch t\u1ea1i c\u1eeda kh\u1ea9u tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m d\u1ecbch cho ph\u00e9p \u0111\u01b0a h\u00e0ng h\u00f3a \u0111\u01b0a v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 ki\u1ec3m d\u1ecbch trong n\u1ed9i \u0111\u1ecba. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m th\u00ec c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n do c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra theo ch\u1ec9 \u0111\u1ecbnh c\u1ee7a c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh ho\u1eb7c c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o k\u1ebft lu\u1eadn c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan.<\/span>
\n C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh t\u1ea1i c\u1eeda kh\u1ea9u ho\u1eb7c c\u00e1c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra h\u00e0ng h\u00f3a, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p v\u00ec y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt, chuy\u00ean m\u00f4n ph\u1ea3i \u0111\u01b0a v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra chuy\u00ean ng\u00e0nh.<\/span>
\n C\u01a1 quan h\u1ea3i quan ch\u1ee7 tr\u00ec, \u0111i\u1ec1u ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u1eeda kh\u1ea9u. Ho\u1ea1t \u0111\u1ed9ng ph\u1ed1i h\u1ee3p gi\u1eefa c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n theo Quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh t\u1ea1i c\u1eeda kh\u1ea9u do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh tr\u01b0\u1edbc khi th\u00f4ng quan, trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 10 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u1ea5p gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra ho\u1eb7c ng\u00e0y l\u1ea5y m\u1eabu ki\u1ec3m tra chuy\u00ean ng\u00e0nh tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m tra chuy\u00ean ng\u00e0nh c\u00f3 quy \u0111\u1ecbnh kh\u00e1c, c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 k\u1ebft lu\u1eadn ki\u1ec3m tra v\u00e0 g\u1eedi c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 35 Lu\u1eadt H\u1ea3i quan ho\u1eb7c g\u1eedi t\u1edbi C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan ki\u1ec3m tra c\u00f3 h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin k\u1ebft n\u1ed1i v\u1edbi C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia \u0111\u1ec3 c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan h\u00e0ng h\u00f3a. Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh m\u00e0 c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh ch\u01b0a c\u00f3 k\u1ebft lu\u1eadn ki\u1ec3m tra chuy\u00ean ng\u00e0nh th\u00ec ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do v\u00e0 ng\u00e0y ra k\u1ebft lu\u1eadn ki\u1ec3m tra g\u1eedi c\u01a1 quan h\u1ea3i quan.<\/span>
\n 3. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i c\u1eeda kh\u1ea9u, c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba, kho ngo\u1ea1i quan ho\u1eb7c \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra t\u1eadp trung h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan cho \u0111\u1ebfn khi th\u00f4ng quan. Ngo\u00e0i c\u00e1c \u0111\u1ecba \u0111i\u1ec3m tr\u00ean, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m sau:<\/span>
\n a) H\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0a v\u1ec1 c\u00e1c \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 ki\u1ec3m d\u1ecbch trong n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m d\u1ecbch;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt cho ph\u00e9p \u0111\u01b0a h\u00e0ng v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m kh\u00e1c \u0111\u1ec3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh ho\u1eb7c ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, c\u01a1 quan h\u1ea3i quan cho ph\u00e9p \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n n\u1ebfu \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef h\u00e0ng h\u00f3a l\u00e0 kho, b\u00e3i c\u00f3 \u0111\u1ecba ch\u1ec9 r\u00f5 r\u00e0ng, \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh \u0111\u1ea3m b\u1ea3o vi\u1ec7c b\u1ea3o qu\u1ea3n nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a.<\/span>
\n \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng th\u1ec3 l\u1ea5y m\u1eabu \u0111\u1ec3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh v\u00e0 ch\u1ec9 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ki\u1ec3m tra chuy\u00ean ng\u00e0nh trong n\u1ed9i \u0111\u1ecba, t\u1ea1i ch\u00e2n c\u00f4ng tr\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m tra chuy\u00ean ng\u00e0nh, c\u01a1 quan h\u1ea3i quan cho ph\u00e9p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n; ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a cho \u0111\u1ebfn khi th\u00f4ng quan.<\/span>
\n 4. B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, b\u1ed1 tr\u00ed m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra h\u00e0ng h\u00f3a t\u1ea1i c\u1eeda kh\u1ea9u, bao g\u1ed3m c\u1ea3 vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 ki\u1ec3m tra chuy\u00ean ng\u00e0nh c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh t\u1ea1i c\u00e1c c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf c\u00f3 l\u01b0u l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u1edbn. C\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan t\u1ea1i c\u1eeda kh\u1ea9u c\u00f3 tr\u00e1ch nhi\u1ec7m b\u1ed1 tr\u00ed l\u1ef1c l\u01b0\u1ee3ng \u0111\u1ec3 ph\u1ed1i h\u1ee3p ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 34. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh<\/strong><\/span>
\n 1. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 38, 39, 40, 41 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. \u0110\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1m s\u00e1t h\u1ea3i quan t\u1ea1i Lu\u1eadt H\u1ea3i quan, doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\n a) B\u1ed1 tr\u00ed khu v\u1ef1c l\u01b0u gi\u1eef ri\u00eang h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh v\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qu\u00e1 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u01b0ng kh\u00f4ng c\u00f3 ng\u01b0\u1eddi \u0111\u1ebfn nh\u1eadn;<\/span>
\n b) S\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ea3m b\u1ea3o ti\u00eau chu\u1ea9n theo quy \u0111\u1ecbnh \u0111\u1ec3 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; nh\u1eadp kh\u1ea9u \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u01b0a v\u00e0o l\u01b0u gi\u1eef, \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c c\u1ea3ng, kho, b\u00e3i v\u00e0 th\u1ef1c hi\u1ec7n k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc t\u1ea1i c\u1eeda kh\u1ea9u;<\/span>
\n c) Ki\u1ec3m tra c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng, \u0111\u01b0\u1ee3c \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, \u0111\u01b0a v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra tr\u01b0\u1edbc khi cho ph\u00e9p h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u1ebfp l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ec3 xu\u1ea5t kh\u1ea9u ho\u1eb7c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c c\u1ea3ng, kho, b\u00e3i;<\/span>
\n d) B\u1ea3o m\u1eadt th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n \u0111) Th\u1ef1c hi\u1ec7n quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 x\u1eed l\u00fd h\u00e0ng h\u00f3a vi ph\u1ea1m th\u1eddi gian l\u01b0u gi\u1eef, h\u00e0ng h\u00f3a t\u1ed3n \u0111\u1ecdng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 58 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 3. \u0110\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 6 \u0110i\u1ec1u 41 Lu\u1eadt H\u1ea3i quan, c\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span>
\n a) Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 41 Lu\u1eadt H\u1ea3i quan v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u00e1m s\u00e1t h\u1ea3i quan th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u01a1 quan h\u1ea3i quan t\u0103ng c\u01b0\u1eddng c\u00e1c bi\u1ec7n ph\u00e1p th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, ra khu v\u1ef1c kho, b\u00e3i c\u1ea3ng;<\/span>
\n b) Chia s\u1ebb th\u00f4ng tin t\u1edd khai h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng, \u0111\u01b0a h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n, \u0111\u01b0a h\u00e0ng v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra \u0111\u1ec3 doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 6 \u0110i\u1ec1u 41 Lu\u1eadt H\u1ea3i quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c k\u1ebft n\u1ed1i tr\u00ean c\u01a1 s\u1edf b\u1ea3o \u0111\u1ea3m an to\u00e0n, an ninh h\u1ec7 th\u1ed1ng;<\/span>
\n c) B\u1ed1 tr\u00ed c\u00e1n b\u1ed9 ph\u1ed1i h\u1ee3p c\u00f9ng doanh nghi\u1ec7p kinh doanh c\u1ea3ng, kho, b\u00e3i ki\u1ec3m tra vi\u1ec7c h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o khu v\u1ef1c c\u1ea3ng khi c\u00f3 s\u1ef1 c\u1ed1 h\u1ec7 th\u1ed1ng;<\/span>
\n d) Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng h\u00e0ng h\u00f3a, ni\u00eam phong h\u1ea3i quan \u0111\u1ed1i v\u1edbi c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c di\u1ec7n ph\u1ea3i ni\u00eam phong h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n \u0111) Th\u1ef1c hi\u1ec7n vi\u1ec7c tu\u1ea7n tra, ki\u1ec3m so\u00e1t trong khu v\u1ef1c c\u1ea3ng, kho, b\u00e3i theo quy \u0111\u1ecbnh.<\/span>
\n 4. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng gi\u00e1m s\u00e1t h\u1ea3i quan, tu\u1ea7n tra t\u1ea1i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan c\u00f3 quy\u1ec1n:<\/span>
\n a) Quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh, d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111ang v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh khi ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111ang thi h\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ea1m d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u00e0 b\u00e1o c\u00e1o ngay v\u1edbi Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan;<\/span>
\n b) Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh khi ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/span>
\n c) Quy\u1ebft \u0111\u1ecbnh vi\u1ec7c truy \u0111u\u1ed5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan di chuy\u1ec3n t\u1eeb \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan ra ngo\u00e0i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan.<\/span>
\n 5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 35. 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

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 bao g\u1ed3m:<\/span>
\n a) H\u00e0ng h\u00f3a \u0111\u1eb7t gia c\u00f4ng t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u1eb7t gia c\u00f4ng b\u00e1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam;<\/span>
\n b) H\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p trong khu phi thu\u1ebf quan;<\/span>
\n c) H\u00e0ng h\u00f3a mua b\u00e1n gi\u1eefa doanh nghi\u1ec7p Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam v\u00e0 \u0111\u01b0\u1ee3c th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i ch\u1ec9 \u0111\u1ecbnh giao, nh\u1eadn h\u00e0ng h\u00f3a v\u1edbi doanh nghi\u1ec7p kh\u00e1c t\u1ea1i Vi\u1ec7t Nam.<\/span>
\n 2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft 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.<\/span><\/p>\n

M\u1ee5c 6: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U \u0110\u1ec2 GIA C\u00d4NG; H\u00c0NG H\u00d3A NH\u1eacP KH\u1ea8U \u0110\u1ec2 S\u1ea2N XU\u1ea4T H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 36. Th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 th\u1ef1c hi\u1ec7n gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t cho c\u01a1 quan h\u1ea3i quan.<\/span>
\n 2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n 3. \u0110\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ph\u1ea3i n\u1eb1m trong khu v\u1ef1c s\u1ea3n xu\u1ea5t c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n; tr\u01b0\u1eddng h\u1ee3p l\u01b0u gi\u1eef ngo\u00e0i khu v\u1ef1c s\u1ea3n xu\u1ea5t th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n, g\u1eedi c\u01a1 quan h\u1ea3i quan xem x\u00e9t, quy\u1ebft \u0111\u1ecbnh.<\/span>
\n 4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan, vi\u1ec7c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; ki\u1ec3m tra c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t, t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u00e0 t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb.<\/span><\/p>\n

\u0110i\u1ec1u 37. Tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

1. Tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ea7u ti\u00ean \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i d\u1ef1 ki\u1ebfn l\u00e0m th\u1ee7 t\u1ee5c b\u00e1o c\u00e1o quy\u1ebft to\u00e1n c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span>
\n a) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n b) V\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, n\u01a1i l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c n\u1ed9i dung trong v\u0103n b\u1ea3n th\u00f4ng b\u00e1o th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan bi\u1ebft tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n;<\/span>
\n c) H\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 x\u01b0\u1edfng, m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea nh\u00e0 x\u01b0\u1edfng, m\u1eb7t b\u1eb1ng s\u1ea3n xu\u1ea5t: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng ph\u1ea3i n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n 2. L\u01b0u gi\u1eef h\u1ee3p \u0111\u1ed3ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, \u0111\u1ecbnh m\u1ee9c s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 cho t\u1eebng m\u00e3 s\u1ea3n ph\u1ea9m, s\u01a1 \u0111\u1ed3 thi\u1ebft k\u1ebf m\u1eabu s\u1ea3n ph\u1ea9m ho\u1eb7c quy tr\u00ecnh s\u1ea3n xu\u1ea5t, s\u01a1 \u0111\u1ed3 gi\u00e1c m\u1eabu (n\u1ebfu c\u00f3) t\u1ea1i t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n nh\u1eadp – xu\u1ea5t – t\u1ed3n v\u1ec1 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u, s\u1ed1 li\u1ec7u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u00e0 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n 4. Cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb; gi\u1ea3i tr\u00ecnh c\u00e1c s\u1ed1 li\u1ec7u, quy tr\u00ecnh s\u1ea3n xu\u1ea5t li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng v\u00e0 t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb khi c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 38. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, \u0111\u1ecba \u0111i\u1ec3m l\u01b0u gi\u1eef nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p.<\/span>
\n 2. Ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t, ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u00e0 t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 39 v\u00e0 \u0110i\u1ec1u 40 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. Ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u1ed9p; x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh nh\u1eadp nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n 4. C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 x\u1eed l\u00fd th\u00f4ng tin h\u1ea3i quan v\u00e0 ti\u00eau ch\u00ed qu\u1ea3n l\u00fd r\u1ee7i ro, c\u01a1 quan h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n; \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u00f4ng tin nghi v\u1ea5n c\u00f3 d\u1ea5u hi\u1ec7u gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh.<\/span>
\n 5. Th\u1ef1c hi\u1ec7n \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, v\u1ec1 thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 39. Ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t<\/strong><\/span><\/p>\n

1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra:<\/span>
\n a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf 275 ng\u00e0y \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 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;<\/span>
\n b) Khi ph\u00e1t hi\u1ec7n c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ho\u1eb7c nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u0103ng, gi\u1ea3m b\u1ea5t th\u01b0\u1eddng so v\u1edbi n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t.<\/span>
\n 2. Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Th\u1eddi gian ki\u1ec3m tra kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span>
\n 3. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t, n\u0103ng l\u1ef1c gia c\u00f4ng, s\u1ea3n xu\u1ea5t:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u \u0111\u1ebfn ng\u00e0y th\u1ef1c n\u1ed9p thu\u1ebf v\u00e0 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c \u01b0u \u0111\u00e3i thu\u1ebf theo quy \u0111\u1ecbnh;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb v\u01b0\u1ee3t qu\u00e1 n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t ho\u1eb7c kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1 tr\u00ean gi\u1ea5y ph\u00e9p kinh doanh th\u00ec cho ph\u00e9p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c gi\u1ea3i tr\u00ecnh, ch\u1ee9ng minh; tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng gi\u1ea3i tr\u00ecnh ho\u1eb7c gi\u1ea3i tr\u00ecnh, ch\u1ee9ng minh kh\u00f4ng h\u1ee3p l\u00fd th\u00ec th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan, thanh tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 40. Ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng v\u00e0 t\u1ed3n kho nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/strong><\/span>
\n 1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ki\u1ec3m tra:<\/span>
\n a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 d\u1ea5u hi\u1ec7u r\u1ee7i ro \u0111\u00e3 nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 m\u00e0 qu\u00e1 chu k\u1ef3 nh\u01b0ng kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\n b) Khi c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m t\u0103ng, gi\u1ea3m b\u1ea5t th\u01b0\u1eddng so v\u1edbi n\u0103ng l\u1ef1c s\u1ea3n xu\u1ea5t;<\/span>
\n c) Khi c\u00f3 d\u1ea5u hi\u1ec7u x\u00e1c \u0111\u1ecbnh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, s\u1ea3n ph\u1ea9m v\u00e0o n\u1ed9i \u0111\u1ecba nh\u01b0ng kh\u00f4ng khai h\u1ea3i quan;<\/span>
\n d) Khi ph\u00e1t hi\u1ec7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n k\u00ea khai s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 kh\u00f4ng \u0111\u00fang th\u1ef1c t\u1ebf;<\/span>
\n \u0111) Khi s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch b\u1ea5t th\u01b0\u1eddng so v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 2. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a C\u1ee5c tr\u01b0\u1edfng c\u1ee5c h\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1.<\/span>
\n Vi\u1ec7c ki\u1ec3m tra \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, tr\u1ee5 s\u1edf c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ph\u1ee9c t\u1ea1p, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh gia h\u1ea1n th\u1eddi h\u1ea1n ki\u1ec3m tra nh\u01b0ng kh\u00f4ng qu\u00e1 05 ng\u00e0y l\u00e0m vi\u1ec7c.<\/span>
\n 3. N\u1ed9i dung ki\u1ec3m tra:<\/span>
\n a) Ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan, b\u00e1o c\u00e1o nh\u1eadp – xu\u1ea5t – t\u1ed3n, ch\u1ee9ng t\u1eeb theo d\u00f5i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kho, xu\u1ea5t kho;<\/span>
\n b) Ki\u1ec3m tra \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\n c) Ki\u1ec3m tra t\u00ednh ph\u00f9 h\u1ee3p c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span>
\n d) Ki\u1ec3m tra nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb tr\u00ean d\u00e2y chuy\u1ec1n s\u1ea3n xu\u1ea5t;<\/span>
\n \u0111) Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n trong kho;<\/span>
\n e) Ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m ch\u01b0a xu\u1ea5t kh\u1ea9u.<\/span>
\n 4. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a c\u00f2n t\u1ed3n, \u0111ang l\u01b0u gi\u1eef t\u1ea1i kho c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng \u0111\u00fang v\u1edbi s\u1ed1 l\u01b0\u1ee3ng tr\u00ean h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n th\u00ec y\u00eau c\u1ea7u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n gi\u1ea3i tr\u00ecnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan h\u1ea3i quan kh\u00f4ng ch\u1ea5p nh\u1eadn gi\u1ea3i tr\u00ecnh v\u00e0 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 ch\u1ee9ng minh t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, v\u1ec1 thu\u1ebf, c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u1ea5n \u0111\u1ecbnh thu\u1ebf, x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh.<\/span>
\n \u0110i\u1ec1u 41. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o quy\u1ebft to\u00e1n; ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb<\/strong><\/span>
\n 1. Nguy\u00ean t\u1eafc b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span>
\n T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb theo h\u00ecnh th\u1ee9c nh\u1eadp – xu\u1ea5t – t\u1ed3n.<\/span>
\n 2. X\u1eed l\u00fd b\u00e1o c\u00e1o quy\u1ebft to\u00e1n<\/span>
\n a) C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro;<\/span>
\n b) C\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn thu\u1ebf \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span>
\n 3. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u1ee7 t\u1ee5c, th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o quy\u1ebft to\u00e1n, vi\u1ec7c ki\u1ec3m tra b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

M\u1ee5c 7: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A TRUNG CHUY\u1ec2N, QU\u00c1 C\u1ea2NH, H\u00c0NG H\u00d3A \u0110\u01afA V\u00c0O, \u0110\u01afA RA KHU PHI THU\u1ebe QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 42. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra khu phi thu\u1ebf quan<\/strong><\/span>
\n 1. H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan, h\u00e0ng h\u00f3a \u0111\u01b0a t\u1eeb khu phi thu\u1ebf quan ra n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i khai h\u1ea3i quan.<\/span>
\n 2. H\u00e0ng h\u00f3a t\u1eeb khu phi thu\u1ebf quan \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span>
\n 3. H\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o khu phi thu\u1ebf quan ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span>
\n 4. H\u00e0ng h\u00f3a chuy\u1ec3n t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 h\u00e0ng v\u1eadn chuy\u1ec3n ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span>
\n 5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra khu phi thu\u1ebf quan.<\/span>
\n \u0110i\u1ec1u 43. Th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh<\/strong><\/span>
\n 1. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i tr\u1ee5 s\u1edf h\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean v\u00e0 c\u1eeda kh\u1ea9u xu\u1ea5t cu\u1ed1i c\u00f9ng.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh:<\/span>
\n a) T\u1edd khai v\u1eadn chuy\u1ec3n theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span>
\n \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh kh\u00f4ng qua l\u00e3nh th\u1ed5 \u0111\u1ea5t li\u1ec1n, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i khai t\u1edd khai v\u1eadn chuy\u1ec3n m\u00e0 th\u1ef1c hi\u1ec7n khai tr\u00ean b\u1ea3n k\u00ea h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh.<\/span>
\n \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh theo c\u00e1c Hi\u1ec7p \u0111\u1ecbnh v\u1ec1 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi c\u00f3 quy \u0111\u1ecbnh s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb qu\u00e1 c\u1ea3nh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i khai t\u1edd khai v\u1eadn chuy\u1ec3n m\u00e0 th\u1ef1c hi\u1ec7n khai tr\u00ean ch\u1ee9ng t\u1eeb qu\u00e1 c\u1ea3nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\n a) V\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a theo \u0111\u00fang tuy\u1ebfn \u0111\u01b0\u1eddng, c\u1eeda kh\u1ea9u, th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 65 Lu\u1eadt H\u1ea3i quan;<\/span>
\n b) \u0110\u1ea3m b\u1ea3o ni\u00eam phong h\u1ea3i quan, \u0111\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 ni\u00eam phong t\u1eeb c\u1eeda kh\u1ea9u n\u01a1i h\u00e0ng h\u00f3a nh\u1eadp c\u1ea3nh \u0111\u1ebfn c\u1eeda kh\u1ea9u n\u01a1i h\u00e0ng h\u00f3a xu\u1ea5t c\u1ea3nh.<\/span>
\n 4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eadp:<\/span>
\n a) Ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Th\u1ef1c hi\u1ec7n ni\u00eam phong h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh;<\/span>
\n c) B\u1ed1 tr\u00ed c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp h\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 6 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 5. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u xu\u1ea5t:<\/span>
\n a) Ki\u1ec3m tra c\u00e1c th\u00f4ng tin v\u1ec1 t\u1edd khai v\u1eadn chuy\u1ec3n tr\u00ean h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\n b) Ki\u1ec3m tra ch\u1ee9ng t\u1eeb qu\u00e1 c\u1ea3nh \u0111\u00e3 c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p qu\u00e1 c\u1ea3nh theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Hi\u1ec7p \u0111\u1ecbnh v\u1ec1 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a gi\u1eefa Vi\u1ec7t Nam v\u00e0 c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi;<\/span>
\n c) Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng ni\u00eam phong h\u1ea3i quan ho\u1eb7c nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh.<\/span>
\n 6. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng qu\u00e1 c\u1ea3nh<\/span>
\n a) H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam phong h\u1ea3i quan, tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng th\u1ec3 ni\u00eam phong \u0111\u01b0\u1ee3c th\u00ec giao 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;<\/span>
\n b) H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m kinh doanh, c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng – xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p ph\u1ea3i \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt;<\/span>
\n c) H\u00e0ng h\u00f3a qu\u00e1 c\u1ea3nh l\u00e0 v\u0169 kh\u00ed, \u0111\u1ea1n d\u01b0\u1ee3c, v\u1eadt li\u1ec7u n\u1ed5 v\u00e0 h\u00e0ng h\u00f3a c\u00f3 \u0111\u1ed9 nguy hi\u1ec3m cao ph\u1ea3i \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt ho\u1eb7c \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t tr\u1ef1c ti\u1ebfp b\u1eb1ng c\u00f4ng ch\u1ee9c h\u1ea3i quan;<\/span>
\n d) Trong th\u1eddi gian qu\u00e1 c\u1ea3nh qua l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, n\u1ebfu ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n trung chuy\u1ec3n, chuy\u1ec3n t\u1ea3i, l\u01b0u kho, chia t\u00e1ch l\u00f4 h\u00e0ng, thay \u0111\u1ed5i ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i ho\u1eb7c c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c th\u00ec ph\u1ea3i th\u00f4ng b\u00e1o v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/span>
\n 7. Trong tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng m\u00e0 kh\u00f4ng b\u1ea3o \u0111\u1ea3m \u0111\u01b0\u1ee3c nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, ni\u00eam phong h\u1ea3i quan ho\u1eb7c kh\u00f4ng v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a theo \u0111\u00fang tuy\u1ebfn \u0111\u01b0\u1eddng, th\u1eddi gian th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan, sau khi \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p c\u1ea7n thi\u1ebft \u0111\u1ec3 h\u1ea1n ch\u1ebf v\u00e0 ng\u0103n ng\u1eeba t\u1ed5n th\u1ea5t x\u1ea3y ra ph\u1ea3i th\u00f4ng b\u00e1o ngay v\u1edbi c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 x\u1eed l\u00fd; tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 th\u00f4ng b\u00e1o ngay v\u1edbi c\u01a1 quan h\u1ea3i quan th\u00ec t\u00f9y theo \u0111\u1ecba b\u00e0n th\u00edch h\u1ee3p th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan c\u00f4ng an, b\u1ed9 \u0111\u1ed9i bi\u00ean ph\u00f2ng, c\u1ea3nh s\u00e1t bi\u1ec3n \u0111\u1ec3 x\u00e1c nh\u1eadn v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n \u0110i\u1ec1u 44. Ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a trung chuy\u1ec3n<\/strong><\/span>
\n 1. H\u00e0ng h\u00f3a trung chuy\u1ec3n l\u00e0 h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o khu v\u1ef1c trung chuy\u1ec3n, sau \u0111\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i tr\u1ef1c ti\u1ebfp t\u1eeb khu v\u1ef1c trung chuy\u1ec3n n\u00e0y; kh\u00f4ng \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam \u0111\u1ec3 xu\u1ea5t kh\u1ea9u qua c\u1eeda kh\u1ea9u kh\u00e1c tr\u1eeb tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7. H\u00e0ng h\u00f3a trung chuy\u1ec3n \u0111\u01b0\u1ee3c \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i to\u00e0n b\u1ed9 ho\u1eb7c t\u1eebng ph\u1ea7n c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 chuy\u1ec3n v\u00e0o c\u1ea3ng.<\/span>
\n 2. H\u00e0ng h\u00f3a trung chuy\u1ec3n ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan h\u1ea3i quan, ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan trong su\u1ed1t qu\u00e1 tr\u00ecnh l\u01b0u gi\u1eef t\u1ea1i c\u1ea3ng. Vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a trung chuy\u1ec3n ch\u1ec9 \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/span>
\n 3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 trung chuy\u1ec3n h\u00e0ng h\u00f3a:<\/span>
\n a) Th\u00f4ng b\u00e1o h\u00e0ng h\u00f3a trung chuy\u1ec3n cho c\u01a1 quan h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a trong su\u1ed1t qu\u00e1 tr\u00ecnh h\u00e0ng h\u00f3a l\u01b0u gi\u1eef t\u1ea1i c\u1ea3ng;<\/span>
\n c) Theo \u1ee7y quy\u1ec1n c\u1ee7a ch\u1ee7 h\u00e0ng, ng\u01b0\u1eddi kinh doanh d\u1ecbch v\u1ee5 trung chuy\u1ec3n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 gia c\u1ed1 bao b\u00ec, chia g\u00f3i, \u0111\u00f3ng g\u00f3i l\u1ea1i \u0111\u1ec3 b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u v\u1eadn chuy\u1ec3n ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c gia c\u00f4ng, ch\u1ebf bi\u1ebfn theo quy \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n d) H\u00e0ng h\u00f3a trung chuy\u1ec3n \u0111\u01b0\u1ee3c \u0111\u00f3ng gh\u00e9p v\u1edbi h\u00e0ng h\u00f3a kh\u00e1c \u0111\u1ec3 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

M\u1ee5c 8: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NG H\u00d3A XU\u1ea4T KH\u1ea8U, NH\u1eacP KH\u1ea8U KH\u00c1C<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 45. T\u00e0i s\u1ea3n di chuy\u1ec3n<\/strong><\/span><\/p>\n

1. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a t\u00e0i s\u1ea3n di chuy\u1ec3n v\u00e0o Vi\u1ec7t Nam, khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i n\u1ed9p:<\/span>
\n a) T\u1edd khai h\u1ea3i quan: 02 b\u1ea3n ch\u00ednh;<\/span>
\n b) V\u0103n b\u1ea3n x\u00e1c nh\u1eadn \u0111\u1ebfn c\u00f4ng t\u00e1c, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01a1i ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c ho\u1eb7c gi\u1ea5y ph\u00e9p l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 2. Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i chuy\u1ec3n t\u00e0i s\u1ea3n di chuy\u1ec3n ra kh\u1ecfi Vi\u1ec7t Nam, khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i n\u1ed9p:<\/span>
\n a) T\u1edd khai h\u1ea3i quan: 02 b\u1ea3n ch\u00ednh;<\/span>
\n b) V\u0103n b\u1ea3n ch\u1ee9ng minh h\u1ebft th\u1eddi gian l\u00e0m vi\u1ec7c: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) T\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n di chuy\u1ec3n l\u00e0 xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y ho\u1eb7c ch\u1ee9ng t\u1eeb thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i n\u1ed9p thu\u1ebf: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 3. T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u01b0a t\u00e0i s\u1ea3n di chuy\u1ec3n v\u1ec1 n\u01b0\u1edbc, khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i n\u1ed9p:<\/span>
\n a) T\u1edd khai h\u1ea3i quan: 02 b\u1ea3n ch\u00ednh;<\/span>
\n b) V\u0103n b\u1ea3n ch\u1ee9ng minh vi\u1ec7c h\u1ebft th\u1eddi h\u1ea1n kinh doanh, l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c tr\u1edf v\u1ec1 Vi\u1ec7t Nam c\u01b0 tr\u00fa: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 4. T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u01b0a t\u00e0i s\u1ea3n di chuy\u1ec3n ra n\u01b0\u1edbc ngo\u00e0i, khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ph\u1ea3i n\u1ed9p:<\/span>
\n a) T\u1edd khai h\u1ea3i quan: 02 b\u1ea3n ch\u00ednh;<\/span>
\n b) V\u0103n b\u1ea3n ch\u1ee9ng minh c\u00f4ng t\u00e1c, l\u00e0m vi\u1ec7c ho\u1eb7c c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 5. Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh danh m\u1ee5c h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a thu\u1ed9c danh m\u1ee5c h\u1ea1n ch\u1ebf nh\u1eadp kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c mang v\u00e0o Vi\u1ec7t Nam t\u00f9y t\u1eebng th\u1eddi k\u1ef3 v\u00e0 \u0111\u1ecbnh m\u1ee9c h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 46. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, h\u00e0nh l\u00fd k\u00fd g\u1eedi c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn<\/strong><\/span><\/p>\n

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, h\u00e0nh l\u00fd k\u00fd g\u1eedi c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra; gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp, c\u1eeda kh\u1ea9u xu\u1ea5t.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi h\u00e0nh l\u00fd k\u00fd g\u1eedi c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh qua \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn:<\/span>
\n Doanh nghi\u1ec7p kinh doanh c\u1ea3ng ho\u1eb7c \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan b\u1ea3n k\u00ea h\u00e0nh l\u00fd k\u00fd g\u1eedi th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn. C\u01a1 quan h\u1ea3i quan ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi C\u1ea3ng v\u1ee5 H\u00e0ng kh\u00f4ng, An ninh H\u00e0ng kh\u00f4ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra qua m\u00e1y soi h\u00e0nh l\u00fd tr\u01b0\u1edbc khi \u0111\u01b0a h\u00e0nh l\u00fd k\u00fd g\u1eedi th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn v\u00e0o khu v\u1ef1c l\u01b0u gi\u1eef.<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra m\u00e1y soi kh\u00f4ng ph\u00e1t hi\u1ec7n h\u00e0nh l\u00fd v\u01b0\u1ee3t ti\u00eau chu\u1ea9n \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh, h\u00e0nh l\u00fd vi ph\u1ea1m th\u00ec giao doanh nghi\u1ec7p kinh doanh c\u1ea3ng ho\u1eb7c \u0111\u1ea1i di\u1ec7n doanh nghi\u1ec7p v\u1eadn chuy\u1ec3n \u0111\u1ec3 chuy\u1ec3n tr\u1ea3 cho ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra m\u00e1y soi ph\u00e1t hi\u1ec7n h\u00e0nh l\u00fd v\u01b0\u1ee3t ti\u00eau chu\u1ea9n \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh, h\u00e0nh l\u00fd vi ph\u1ea1m th\u00ec c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ni\u00eam phong tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o khu v\u1ef1c l\u01b0u gi\u1eef h\u00e0nh l\u00fd th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn c\u1ee7a doanh nghi\u1ec7p kinh doanh c\u1ea3ng. Khi nh\u1eadn l\u1ea1i h\u00e0nh l\u00fd th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn, ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n Vi\u1ec7c m\u1edf h\u00e0nh l\u00fd th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn \u0111\u1ec3 ki\u1ec3m tra ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd v\u00e0 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd k\u00fd g\u1eedi th\u1ea5t l\u1ea1c, nh\u1ea7m l\u1eabn kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi nh\u1eadn.<\/span><\/p>\n

\u0110i\u1ec1u 47. Th\u1ee7 t\u1ee5c h\u1ea3i quan t\u00e1i nh\u1eadp \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u<\/strong><\/span><\/p>\n

1. C\u00e1c h\u00ecnh th\u1ee9c t\u00e1i nh\u1eadp h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng b\u1ecb tr\u1ea3 l\u1ea1i (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 t\u00e1i nh\u1eadp h\u00e0ng tr\u1ea3 l\u1ea1i) bao g\u1ed3m:<\/span>
\n a) T\u00e1i 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>
\n b) T\u00e1i nh\u1eadp h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba;<\/span>
\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 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i);<\/span>
\n d) T\u00e1i nh\u1eadp h\u00e0ng tr\u1ea3 l\u1ea1i \u0111\u1ec3 t\u00e1i xu\u1ea5t cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i kh\u00e1c.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\n a) T\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) V\u0103n b\u1ea3n c\u1ee7a b\u00ean n\u01b0\u1edbc ngo\u00e0i th\u00f4ng b\u00e1o h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a h\u00e3ng t\u00e0u\/\u0111\u1ea1i l\u00fd h\u00e3ng t\u00e0u th\u00f4ng b\u00e1o kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng: n\u1ed9p 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 3. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y (tr\u1eeb gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh).<\/span>
\n 4. C\u01a1 quan h\u1ea3i quan kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u00e1i nh\u1eadp quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, n\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 b\u1ed9 h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf theo quy \u0111\u1ecbnh.<\/span>
\n 5. \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; Ng\u01b0\u1eddi khai h\u1ea3i quan ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n t\u00e1i ch\u1ebf, n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n t\u00e1i ch\u1ebf \u0111\u00e3 \u0111\u0103ng k\u00fd m\u00e0 ch\u01b0a t\u00e1i xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span>
\n 6. Th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t h\u00e0ng \u0111\u00e3 t\u00e1i ch\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 7. X\u1eed l\u00fd h\u00e0ng t\u00e1i ch\u1ebf kh\u00f4ng t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c:<\/span>
\n a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m t\u00e1i ch\u1ebf l\u00e0 h\u00e0ng gia c\u00f4ng: L\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ho\u1eb7c ti\u00eau h\u1ee7y;<\/span>
\n b) \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 h\u00f3a t\u00e1i nh\u1eadp \u0111\u1ec3 ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/span>
\n 8. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a 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 th\u00ec c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i nh\u1eadp ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u bi\u1ebft (n\u1ebfu l\u00e0 hai c\u01a1 quan h\u1ea3i quan kh\u00e1c nhau) v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n 1 v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p n\u00eau t\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n n\u00eau t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y \u0111\u1ec3 x\u1eed l\u00fd thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 48. Th\u1ee7 t\u1ee5c h\u1ea3i quan, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i t\u00e1i xu\u1ea5t<\/strong><\/span><\/p>\n

1. C\u00e1c h\u00ecnh th\u1ee9c t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan bao g\u1ed3m:<\/span>
\n a) T\u00e1i xu\u1ea5t \u0111\u1ec3 tr\u1ea3 cho kh\u00e1ch h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n b) T\u00e1i xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c t\u00e1i xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\n a) T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\n b) V\u0103n b\u1ea3n ch\u1ea5p nh\u1eadn nh\u1eadn l\u1ea1i h\u00e0ng c\u1ee7a ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (n\u1ebfu h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i cho ch\u1ee7 h\u00e0ng b\u00e1n l\u00f4 h\u00e0ng n\u00e0y): n\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Quy\u1ebft \u0111\u1ecbnh bu\u1ed9c t\u00e1i xu\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 3. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y (tr\u1eeb gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh).<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 quan h\u1ea3i quan kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u1ea3 l\u1ea1i ho\u1eb7c xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc th\u1ee9 ba ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan v\u00e0 quy\u1ebft \u0111\u1ecbnh vi\u1ec7c th\u00f4ng quan theo quy \u0111\u1ecbnh.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a (tr\u1eeb ma t\u00fay, v\u0169 kh\u00ed, t\u00e0i li\u1ec7u ph\u1ea3n \u0111\u1ed9ng, h\u00f3a ch\u1ea5t \u0111\u1ed9c b\u1ea3ng I theo c\u00f4ng \u01b0\u1edbc c\u1ea5m v\u0169 kh\u00ed h\u00f3a h\u1ecdc) ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111ang n\u1eb1m trong khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan nh\u01b0ng do g\u1eedi nh\u1ea7m l\u1eabn, th\u1ea5t l\u1ea1c, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i nh\u1eadn, n\u1ebfu ng\u01b0\u1eddi v\u1eadn t\u1ea3i ho\u1eb7c ch\u1ee7 h\u00e0ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t (trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do nh\u1ea7m l\u1eabn, th\u1ea5t l\u1ea1c ho\u1eb7c t\u1eeb ch\u1ed1i nh\u1eadn) th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111ang \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a cho \u0111\u1ebfn khi th\u1ef1c xu\u1ea5t ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ngay t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp.<\/span><\/p>\n

\u0110i\u1ec1u 49. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t<\/strong><\/span><\/p>\n

1. C\u00e1c ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng bao g\u1ed3m:<\/span>
\n a) Container r\u1ed7ng c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00f3c treo;<\/span>
\n b) B\u1ed3n m\u1ec1m l\u00f3t trong container \u0111\u1ec3 ch\u1ee9a h\u00e0ng l\u1ecfng;<\/span>
\n c) C\u00e1c ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng kh\u00e1c.<\/span>
\n 2. Th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c. Tr\u01b0\u1eddng h\u1ee3p th\u01b0\u01a1ng nh\u00e2n v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c th\u1ecfa thu\u1eadn k\u00e9o d\u00e0i th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t th\u00ec tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n \u0111\u00e3 \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o v\u00e0 n\u1ed9p k\u00e8m v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn gia h\u1ea1n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c. Qu\u00e1 th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t \u0111\u00e3 \u0111\u0103ng k\u00fd, n\u1ebfu th\u01b0\u01a1ng nh\u00e2n ch\u01b0a t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp h\u00e0ng h\u00f3a th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:<\/span>
\n a) Khi nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p 01 b\u1ea3n l\u01b0\u1ee3c khai h\u00e0ng h\u00f3a chuy\u00ean ch\u1edf, trong \u0111\u00f3 c\u00f3 li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng nh\u1eadp kh\u1ea9u;<\/span>
\n b) Khi xu\u1ea5t kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p 01 B\u1ea3ng k\u00ea t\u1ea1m nh\u1eadp ho\u1eb7c t\u1ea1m xu\u1ea5t container r\u1ed7ng tr\u01b0\u1edbc khi x\u1ebfp l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh v\u00e0 01 b\u1ea3n l\u01b0\u1ee3c khai h\u00e0ng h\u00f3a chuy\u00ean ch\u1edf;<\/span>
\n c) Chi c\u1ee5c H\u1ea3i quan n\u01a1i, l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp ho\u1eb7c t\u1ea1m xu\u1ea5t theo d\u00f5i, \u0111\u1ed1i chi\u1ebfu, x\u00e1c nh\u1eadn v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng ph\u01b0\u01a1ng ti\u1ec7n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t; ki\u1ec3m tra th\u1ef1c t\u1ebf khi c\u00f3 nghi v\u1ea5n.<\/span>
\n B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span>
\n 4. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo, ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 5. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 6. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 7. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span>
\n a) \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u;<\/span>
\n b) \u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span>
\n 8. Trong th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan, ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t ch\u01b0a ph\u1ea3i n\u1ed9p thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng, th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n a) Ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd b\u1ea3ng k\u00ea t\u1ea1m nh\u1eadp v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng;<\/span>
\n b) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd b\u1ea3ng k\u00ea, l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t l\u00fd do, gi\u1ea3i tr\u00ecnh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan; n\u1ebfu kh\u00f4ng ph\u00e1t hi\u1ec7n d\u1ea5u hi\u1ec7u gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i th\u00ec ch\u1ea5p nh\u1eadn \u0111\u1ec1 ngh\u1ecb c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\n c) Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y t\u1ea1i Chi c\u1ee5c H\u1ea3i quan t\u1ea1m nh\u1eadp. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m nh\u1eadp t\u1ea1i nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan th\u00ec l\u1ef1a ch\u1ecdn m\u1ed9t Chi c\u1ee5c H\u1ea3i quan t\u1ea1m nh\u1eadp \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 50. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng, khu\u00f4n, m\u1eabu t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t t\u00e1i nh\u1eadp \u0111\u1ec3 s\u1ea3n xu\u1ea5t, thi c\u00f4ng c\u00f4ng tr\u00ecnh, th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, th\u1eed nghi\u1ec7m<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng, khu\u00f4n, m\u1eabu t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng, khu\u00f4n, m\u1eabu t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, d\u1ef1 \u00e1n. \u0110\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng, khu\u00f4n m\u1eabu t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span>
\n 4. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 5. Th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n k\u00e9o d\u00e0i th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t \u0111\u1ec3 s\u1ea3n xu\u1ea5t, thi c\u00f4ng c\u00f4ng tr\u00ecnh, th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, th\u1eed nghi\u1ec7m theo th\u1ecfa thu\u1eadn v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan ch\u01b0a t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb b\u00e1n, cho, t\u1eb7ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng, khu\u00f4n, m\u1eabu t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ec3 s\u1ea3n xu\u1ea5t, thi c\u00f4ng c\u00f4ng tr\u00ecnh, th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, th\u1eed nghi\u1ec7m th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 51. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n, t\u00e0u bay n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u1ea1i Vi\u1ec7t Nam<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) H\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0u bi\u1ec3n, t\u00e0u bay v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 2. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span>
\n 3. Th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n theo h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0u bi\u1ec3n, t\u00e0u bay v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span>
\n 4. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 5. Ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan:<\/span>
\n a) Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u gi\u00e1m s\u00e1t vi\u1ec7c ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0a t\u00e0u bi\u1ec3n, t\u00e0u bay t\u1eeb v\u1ecb tr\u00ed neo \u0111\u1eadu t\u1ea1i c\u1ea7u c\u1ea3ng, s\u00e2n \u0111\u1ed7 \u0111\u1ebfn khu v\u1ef1c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng. Khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t, Chi c\u1ee5c H\u1ea3i quan gi\u00e1m s\u00e1t vi\u1ec7c ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0a t\u00e0u bi\u1ec3n, t\u00e0u bay t\u1eeb khu v\u1ef1c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng \u0111\u1ebfn v\u1ecb tr\u00ed neo \u0111\u1eadu t\u1ea1i c\u1ea7u c\u1ea3ng, s\u00e2n \u0111\u1ed7 \u0111\u1ebfn khi th\u1ef1c xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i;<\/span>
\n b) Ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd t\u00e0u bi\u1ec3n, t\u00e0u bay t\u1ea1i khu v\u1ef1c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng.<\/span><\/p>\n

\u0110i\u1ec1u 52. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi linh ki\u1ec7n, ph\u1ee5 t\u00f9ng, v\u1eadt d\u1ee5ng t\u1ea1m nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 thay th\u1ebf, s\u1eeda ch\u1eefa t\u00e0u bi\u1ec3n, t\u00e0u bay n\u01b0\u1edbc ngo\u00e0i<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi linh ki\u1ec7n, ph\u1ee5 t\u00f9ng, v\u1eadt d\u1ee5ng t\u1ea1m nh\u1eadp do ch\u00ednh t\u00e0u bay, t\u00e0u bi\u1ec3n mang theo khi nh\u1eadp c\u1ea3nh ho\u1eb7c g\u1eedi tr\u01b0\u1edbc ho\u1eb7c g\u1eedi sau th\u1eddi \u0111i\u1ec3m nh\u1eadp c\u1ea3nh c\u1ee7a t\u00e0u bay, t\u00e0u bi\u1ec3n:<\/span>
\n a) Ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n t\u00e0u bay, t\u00e0u bi\u1ec3n ho\u1eb7c \u0111\u1ea1i l\u00fd c\u1ee7a ch\u1ee7 t\u00e0u bay, t\u00e0u bi\u1ec3n;<\/span>
\n b) Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mang theo t\u00e0u nh\u1eadp c\u1ea3nh): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span>
\n 4. Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng, v\u1eadt d\u1ee5ng t\u1ea1m nh\u1eadp \u0111\u1ec3 s\u1eeda ch\u1eefa ho\u1eb7c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u00e0u bi\u1ec3n, t\u00e0u bay theo h\u1ee3p \u0111\u1ed3ng cung \u1ee9ng d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng t\u00e0u bi\u1ec3n, t\u00e0u bay k\u00fd v\u1edbi \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i th\u00ec th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi lo\u1ea1i h\u00ecnh gia c\u00f4ng theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 53. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp d\u1ef1 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) V\u0103n b\u1ea3n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m (tr\u1eeb t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t \u0111\u1ec3 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n d) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) V\u0103n b\u1ea3n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 t\u1ed5 ch\u1ee9c h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m (tr\u1eeb t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ec3 gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m ho\u1eb7c Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span>
\n 4. Th\u1eddi h\u1ea1n t\u00e1i xu\u1ea5t, t\u00e1i nh\u1eadp:<\/span>
\n a) H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp kh\u1ea9u \u0111\u1ec3 tham gia h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i t\u1ea1i Vi\u1ec7t Nam ph\u1ea3i \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t kh\u1ea9u trong th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span>
\n b) Th\u1eddi h\u1ea1n t\u1ea1m xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 tham gia h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m th\u01b0\u01a1ng m\u1ea1i, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 m\u1ed9t n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u1ea1m xu\u1ea5t kh\u1ea9u; n\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n n\u00eau tr\u00ean m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c t\u00e1i nh\u1eadp kh\u1ea9u th\u00ec h\u00e0ng h\u00f3a \u0111\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/span>
\n 5. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 6. Vi\u1ec7c b\u00e1n, t\u1eb7ng h\u00e0ng h\u00f3a t\u1ea1i h\u1ed9i ch\u1ee3, tri\u1ec3n l\u00e3m, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 136, \u0110i\u1ec1u 137 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 54. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh<\/strong><\/span><\/p>\n

1. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh bao g\u1ed3m: H\u1ed9i ngh\u1ecb, h\u1ed9i th\u1ea3o, nghi\u00ean c\u1ee9u khoa h\u1ecdc, gi\u00e1o d\u1ee5c, thi \u0111\u1ea5u th\u1ec3 thao, bi\u1ec3u di\u1ec5n v\u0103n h\u00f3a, bi\u1ec3u di\u1ec5n ngh\u1ec7 thu\u1eadt, kh\u00e1m ch\u1eefa b\u1ec7nh, nghi\u00ean c\u1ee9u v\u00e0 ph\u00e1t tri\u1ec3n s\u1ea3n ph\u1ea9m.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p 02 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a do ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang theo \u0111\u01b0\u1eddng h\u00e0nh l\u00fd): 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) V\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c tham gia c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n d) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m e Kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p 02 b\u1ea3n ch\u00ednh t\u1edd khai h\u1ea3i quan;<\/span>
\n b) V\u0103n b\u1ea3n v\u1ec1 vi\u1ec7c tham gia c\u00e1c c\u00f4ng vi\u1ec7c n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 4. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span>
\n 5. Th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n 6. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n \u0110i\u1ec1u 55. H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ec3 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa<\/strong><\/span>
\n 1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh;<\/span>
\n b) Gi\u1ea5y ph\u00e9p xu\u1ea5t kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan: 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. \u0110\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan: Th\u1ef1c hi\u1ec7n t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/span>
\n 4. Th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp: Th\u1ef1c hi\u1ec7n theo th\u1ecfa thu\u1eadn c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c v\u00e0 \u0111\u0103ng k\u00fd v\u1edbi Chi c\u1ee5c H\u1ea3i quan khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t.<\/span>
\n 5. Th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 56. Theo d\u00f5i t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp<\/strong><\/span><\/p>\n

1. Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp ho\u1eb7c t\u1ea1m xu\u1ea5t ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo d\u00f5i, qu\u1ea3n l\u00fd t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c n\u00e0y.<\/span>
\n 2. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh vi\u1ec7c theo d\u00f5i t\u1edd khai h\u1ea3i quan t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i m\u1ee5c n\u00e0y.<\/span><\/p>\n

M\u1ee5c 9: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI H\u00c0NH L\u00dd C\u1ee6A NG\u01af\u1edcI XU\u1ea4T C\u1ea2NH, NH\u1eacP C\u1ea2NH<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 57. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n

H\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh b\u1eb1ng h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd thay h\u1ed9 chi\u1ebfu do c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam ho\u1eb7c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u1ea5p.<\/span>
\n \u0110i\u1ec1u 58. \u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong><\/span>
\n 1. \u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh th\u1ef1c hi\u1ec7n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\n 2. \u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh<\/span>
\n a) Cho t\u1eebng l\u1ea7n nh\u1eadp c\u1ea3nh;<\/span>
\n b) Kh\u00f4ng g\u1ed9p chung \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a nhi\u1ec1u l\u1ea7n nh\u1eadp c\u1ea3nh \u0111\u1ec3 t\u00ednh mi\u1ec5n thu\u1ebf m\u1ed9t l\u1ea7n nh\u1eadp c\u1ea3nh;<\/span>
\n c) Kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh \u0111\u1ec3 gi\u1ea3i quy\u1ebft mi\u1ec5n thu\u1ebf cho m\u1ed9t ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh, tr\u1eeb h\u00e0nh l\u00fd c\u1ee7a c\u00e1c c\u00e1 nh\u00e2n trong m\u1ed9t gia \u0111\u00ecnh mang theo trong c\u00f9ng chuy\u1ebfn \u0111i.<\/span>
\n 3. H\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea7n v\u01b0\u1ee3t n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c ch\u1ecdn v\u1eadt ph\u1ea9m \u0111\u1ec3 n\u1ed9p thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p h\u00e0nh l\u00fd mang theo g\u1ed3m nhi\u1ec1u v\u1eadt ph\u1ea9m.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh ph\u1ea3i n\u1ed9p thu\u1ebf, nh\u01b0ng n\u1ebfu t\u1ed5ng s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 100.000 \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec c\u0169ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span>
\n 5. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh th\u01b0\u1eddng xuy\u00ean theo t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf cho t\u1eebng l\u1ea7n nh\u1eadp c\u1ea3nh m\u00e0 c\u1ee9 90 ng\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf m\u1ed9t l\u1ea7n. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh th\u01b0\u1eddng xuy\u00ean theo t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c g\u1ed3m:<\/span>
\n a) Ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n t\u00e0u bay v\u00e0 nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u00ean c\u00e1c chuy\u1ebfn bay qu\u1ed1c t\u1ebf;<\/span>
\n b) Ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n t\u00e0u h\u1ecfa v\u00e0 nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u00ean t\u00e0u h\u1ecfa li\u00ean v\u1eadn qu\u1ed1c t\u1ebf;<\/span>
\n c) S\u0129 quan, thuy\u1ec1n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u bi\u1ec3n;<\/span>
\n d) L\u00e1i xe, ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf c\u00e1c n\u01b0\u1edbc l\u00e1ng gi\u1ec1ng c\u00f3 chung bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9 v\u1edbi Vi\u1ec7t Nam.<\/span>
\n Vi\u1ec7c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh th\u01b0\u1eddng xuy\u00ean th\u1ef1c hi\u1ec7n theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span>
\n 6. Kh\u00f4ng h\u1ea1n ch\u1ebf \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh. Ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh kh\u00f4ng \u0111\u01b0\u1ee3c mang theo h\u00e0nh l\u00fd c\u00e1c v\u1eadt ph\u1ea9m thu\u1ed9c trong Danh m\u1ee5c h\u00e0ng c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 59. Th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/strong><\/span><\/p>\n

1. H\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u1eeda kh\u1ea9u.<\/span>
\n 2. Ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh kh\u00f4ng ph\u1ea3i khai h\u1ea3i quan n\u1ebfu kh\u00f4ng c\u00f3 h\u00e0nh l\u00fd v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, kh\u00f4ng c\u00f3 h\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc ho\u1eb7c g\u1eedi sau chuy\u1ebfn \u0111i.<\/span>
\n Ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh mang h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf qua khu v\u1ef1c ki\u1ec3m tra h\u1ea3i quan m\u00e0 kh\u00f4ng khai h\u1ea3i quan \u0111\u1ec1u coi l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u b\u1ea5t h\u1ee3p ph\u00e1p v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. H\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c ki\u1ec3m tra qua h\u1ec7 th\u1ed1ng m\u00e1y soi h\u00e0ng h\u00f3a v\u00e0 c\u00e1c trang thi\u1ebft b\u1ecb kh\u00e1c. Tr\u00ean c\u01a1 s\u1edf ph\u00e2n t\u00edch th\u00f4ng tin v\u00e0 qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, c\u01a1 quan h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn h\u00e0nh l\u00fd c\u00f3 r\u1ee7i ro \u0111\u1ec3 ki\u1ec3m tra th\u1ef1c t\u1ebf.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u00f3 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi th\u00ec th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u00e1m ng\u01b0\u1eddi theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n 5. Ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c t\u1ea1m g\u1eedi h\u00e0nh l\u00fd v\u00e0o kho c\u1ee7a H\u1ea3i quan c\u1eeda kh\u1ea9u v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn l\u1ea1i khi nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh. Th\u1eddi gian t\u1ea1m g\u1eedi h\u00e0nh l\u00fd kh\u00f4ng qu\u00e1 180 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c g\u1eedi v\u00e0o kho c\u1ee7a H\u1ea3i quan.<\/span>
\n 6. Trong th\u1eddi h\u1ea1n t\u1ea1m g\u1eedi h\u00e0nh l\u00fd quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y, n\u1ebfu ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u00f3 v\u0103n b\u1ea3n t\u1eeb b\u1ecf h\u00e0nh l\u00fd t\u1ea1m g\u1eedi ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n t\u1ea1m g\u1eedi h\u00e0nh l\u00fd nh\u01b0ng ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh kh\u00f4ng nh\u1eadn l\u1ea1i, th\u00ec b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c thanh l\u00fd h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc sau khi tr\u1eeb \u0111i c\u00e1c chi ph\u00ed ph\u00e1t sinh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 60. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf; h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh g\u1eedi tr\u01b0\u1edbc, g\u1eedi sau chuy\u1ebfn \u0111i<\/strong><\/span><\/p>\n

1. H\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf, h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh g\u1eedi tr\u01b0\u1edbc, g\u1eedi sau chuy\u1ebfn \u0111i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 Ch\u01b0\u01a1ng n\u00e0y.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span>
\n a) T\u1edd khai h\u1ea3i quan theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 02 b\u1ea3n ch\u00ednh;<\/span>
\n b) H\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd thay th\u1ebf h\u1ed9 chi\u1ebfu c\u00f3 d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) T\u1edd khai xu\u1ea5t nh\u1eadp c\u1ea3nh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp c\u1ea3nh \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n d) Ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i trong tr\u01b0\u1eddng h\u1ee3p h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh g\u1eedi tr\u01b0\u1edbc, g\u1eedi sau chuy\u1ebfn \u0111i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 3. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u1ec3 \u00e1p d\u1ee5ng 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 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span>
\n 4. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc ho\u1eb7c g\u1eedi sau chuy\u1ebfn \u0111i trong th\u1eddi h\u1ea1n kh\u00f4ng qu\u00e1 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y h\u00e0nh l\u00fd v\u1ec1 \u0111\u1ebfn c\u1eeda kh\u1ea9u.<\/span><\/p>\n

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

TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI PH\u01af\u01a0NG TI\u1ec6N V\u1eacN T\u1ea2I XU\u1ea4T C\u1ea2NH, NH\u1eacP C\u1ea2NH, QU\u00c1 C\u1ea2NH <\/strong><\/span><\/p>\n

M\u1ee5c 1: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI T\u00c0U BAY XU\u1ea4T C\u1ea2NH, NH\u1eacP C\u1ea2NH, QU\u00c1 C\u1ea2NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 61. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh, qu\u00e1 c\u1ea3nh<\/strong><\/span>
\n 1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay nh\u1eadp c\u1ea3nh:<\/span>
\n a) B\u1ea3n khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1eb1ng \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/span>
\n b) Th\u00f4ng tin v\u1ec1 v\u1eadn \u0111\u01a1n th\u1ee9 c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u;<\/span>
\n c) Danh s\u00e1ch h\u00e0nh kh\u00e1ch trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch;<\/span>
\n d) Danh s\u00e1ch t\u1ed5 l\u00e1i v\u00e0 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u bay;<\/span>
\n \u0111) B\u1ea3n l\u01b0\u1ee3c khai h\u00e0nh l\u00fd k\u00fd g\u1eedi trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay xu\u1ea5t c\u1ea3nh:<\/span>
\n a) B\u1ea3n khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1eb1ng \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span>
\n b) Danh s\u00e1ch h\u00e0nh kh\u00e1ch trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch;<\/span>
\n c) Danh s\u00e1ch t\u1ed5 l\u00e1i v\u00e0 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u bay;<\/span>
\n d) B\u1ea3n l\u01b0\u1ee3c khai h\u00e0nh l\u00fd k\u00fd g\u1eedi trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bay v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch.<\/span>
\n 3. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay qu\u00e1 c\u1ea3nh<\/span>
\n Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp c\u1ea3nh \u0111\u1ed1i v\u1edbi t\u00e0u bay qu\u00e1 c\u1ea3nh, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh, n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c ch\u1ee9ng t\u1eeb khi nh\u1eadp c\u1ea3nh, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i so v\u1edbi l\u00fac nh\u1eadp c\u1ea3nh.<\/span>
\n T\u00e0u bay qu\u00e1 c\u1ea3nh khi d\u1eebng k\u1ef9 thu\u1eadt kh\u00f4ng ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c k\u00ea khai h\u1ea3i quan, nh\u01b0ng ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span>
\n 4. H\u1ed3 s\u01a1 h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y n\u1ed9p cho c\u01a1 quan h\u1ea3i quan d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, h\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p cho c\u01a1 quan h\u1ea3i quan h\u1ed3 s\u01a1 gi\u1ea5y.<\/span>
\n \u0110i\u1ec1u 62. Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi t\u00e0u bay nh\u1eadp c\u1ea3nh:<\/span>
\n a) Ch\u1eadm nh\u1ea5t 03 gi\u1edd tr\u01b0\u1edbc khi t\u00e0u bay nh\u1eadp c\u1ea3nh t\u1ea1i s\u00e2n bay \u0111\u1ea7u ti\u00ean c\u1ee7a Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c chuy\u1ebfn bay c\u00f3 th\u1eddi gian d\u00e0i h\u1ea1n 03 gi\u1edd bay;<\/span>
\n b) Ch\u1eadm nh\u1ea5t 30 ph\u00fat tr\u01b0\u1edbc khi t\u00e0u bay nh\u1eadp c\u1ea3nh t\u1ea1i s\u00e2n bay \u0111\u1ea7u ti\u00ean c\u1ee7a Vi\u1ec7t Nam \u0111\u1ed1i v\u1edbi c\u00e1c chuy\u1ebfn bay c\u00f3 th\u1eddi gian bay ng\u1eafn h\u01a1n 03 gi\u1edd bay.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi t\u00e0u bay xu\u1ea5t c\u1ea3nh: Ngay sau khi h\u00e3ng v\u1eadn chuy\u1ec3n ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, h\u00e0nh kh\u00e1ch xu\u1ea5t c\u1ea3nh.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi t\u00e0u bay qu\u00e1 c\u1ea3nh<\/span>
\n Khi nh\u1eadp c\u1ea3nh, th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; khi xu\u1ea5t c\u1ea3nh, n\u1ebfu ph\u1ea3i khai h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 4. Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, c, d, \u0111 Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 61 v\u00e0 ng\u01b0\u1eddi ph\u00e1t h\u00e0nh v\u1eadn \u0111\u01a1n th\u1ee9 c\u1ea5p n\u1ed9p ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 61 trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span>
\n 5. Vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin, h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n \u0110i\u1ec1u 63. Ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span>
\n 1. C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf t\u00e0u bay v\u00e0 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. Th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bay xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh: kh\u00f4ng qu\u00e1 01 gi\u1edd k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 61 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1eeb ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 chia s\u1ebb th\u00f4ng tin cho c\u00e1c c\u01a1 quan li\u00ean quan t\u1ea1i c\u1ea3ng h\u00e0ng kh\u00f4ng.<\/span>
\n \u0110i\u1ec1u 64. Tr\u00e1ch nhi\u1ec7m c\u1ee7a doanh nghi\u1ec7p kinh doanh c\u1ea3ng h\u00e0ng kh\u00f4ng<\/strong><\/span>
\n 1. Ch\u1eadm nh\u1ea5t hai m\u01b0\u01a1i b\u1ed1n gi\u1edd (\u0111\u1ed1i v\u1edbi chuy\u1ebfn bay kh\u00f4ng th\u01b0\u1eddng l\u1ec7 th\u00ec ch\u1eadm nh\u1ea5t 01 gi\u1edd) tr\u01b0\u1edbc khi t\u00e0u bay nh\u1eadp c\u1ea3nh v\u00e0 tr\u01b0\u1edbc khi h\u00e3ng v\u1eadn chuy\u1ec3n ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u00e0ng kh\u00f4ng cho h\u00e0nh kh\u00e1ch xu\u1ea5t c\u1ea3nh v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, doanh nghi\u1ec7p kinh doanh c\u1ea3ng h\u00e0ng kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho Chi c\u1ee5c H\u1ea3i quan s\u00e2n bay qu\u1ed1c t\u1ebf c\u00e1c th\u00f4ng tin sau \u0111\u00e2y:<\/span>
\n a) Qu\u1ed1c t\u1ecbch t\u00e0u bay;<\/span>
\n b) Lo\u1ea1i t\u00e0u bay;<\/span>
\n c) H\u00e0nh tr\u00ecnh bay;<\/span>
\n d) Th\u1eddi gian \u0111\u1ebfn, th\u1eddi gian \u0111i c\u1ee7a t\u00e0u bay;<\/span>
\n \u0111) V\u1ecb tr\u00ed \u0111\u1ed7 c\u1ee7a t\u00e0u bay;<\/span>
\n e) C\u1eeda v\u00e0o c\u1ee7a h\u00e0nh kh\u00e1ch;<\/span>
\n g) Th\u1eddi gian x\u1ebfp, d\u1ee1 h\u00e0ng h\u00f3a l\u00ean, xu\u1ed1ng t\u00e0u bay.<\/span>
\n 2. Doanh nghi\u1ec7p kinh doanh c\u1ea3ng h\u00e0ng kh\u00f4ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o ch\u1eadm nh\u1ea5t 01 gi\u1edd tr\u01b0\u1edbc khi t\u00e0u bay xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh cho c\u01a1 quan h\u1ea3i quan khi c\u00f3 thay \u0111\u1ed5i v\u1ec1 c\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

M\u1ee5c 2: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI T\u00c0U BI\u1ec2N XU\u1ea4T C\u1ea2NH, NH\u1eacP C\u1ea2NH, QU\u00c1 C\u1ea2NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 65. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh<\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n nh\u1eadp c\u1ea3nh:<\/span>
\n a) B\u1ea3n khai chung;<\/span>
\n b) B\u1ea3n khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bi\u1ec3n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a;<\/span>
\n c) Th\u00f4ng tin v\u1ec1 v\u1eadn \u0111\u01a1n th\u1ee9 c\u1ea5p trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bi\u1ec3n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a;<\/span>
\n d) Danh s\u00e1ch thuy\u1ec1n vi\u00ean;<\/span>
\n \u0111) B\u1ea3n khai h\u00e0nh l\u00fd thuy\u1ec1n vi\u00ean, nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u bi\u1ec3n;<\/span>
\n e) B\u1ea3n khai d\u1ef1 tr\u1eef c\u1ee7a t\u00e0u;<\/span>
\n g) Danh s\u00e1ch h\u00e0nh kh\u00e1ch trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bi\u1ec3n v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch;<\/span>
\n h) B\u1ea3n khai h\u00e0ng h\u00f3a nguy hi\u1ec3m trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bi\u1ec3n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a nguy hi\u1ec3m.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh:<\/span>
\n a) B\u1ea3n khai chung;<\/span>
\n b) B\u1ea3n khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bi\u1ec3n v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a;<\/span>
\n c) Danh s\u00e1ch thuy\u1ec1n vi\u00ean;<\/span>
\n d) B\u1ea3n khai h\u00e0nh l\u00fd thuy\u1ec1n vi\u00ean, nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u bi\u1ec3n;<\/span>
\n \u0111) B\u1ea3n khai d\u1ef1 tr\u1eef c\u1ee7a t\u00e0u;<\/span>
\n e) Danh s\u00e1ch h\u00e0nh kh\u00e1ch trong tr\u01b0\u1eddng h\u1ee3p t\u00e0u bi\u1ec3n v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch.<\/span>
\n Khi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh, n\u1ebfu kh\u00f4ng c\u00f3 n\u1ed9i dung thay \u0111\u1ed5i so v\u1edbi n\u1ed9i dung \u0111\u00e3 khai b\u00e1o khi t\u00e0u nh\u1eadp c\u1ea3nh th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan ch\u1ec9 ph\u1ea3i n\u1ed9p b\u1ea3n khai chung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n qu\u00e1 c\u1ea3nh<\/span>
\n Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp c\u1ea3nh \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n qu\u00e1 c\u1ea3nh, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t c\u1ea3nh, n\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 c\u00e1c ch\u1ee9ng t\u1eeb khi nh\u1eadp c\u1ea3nh, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 c\u00f3 s\u1ef1 thay \u0111\u1ed5i so v\u1edbi l\u00fac nh\u1eadp c\u1ea3nh.<\/span>
\n 4. H\u1ed3 s\u01a1 h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2 v\u00e0 Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y n\u1ed9p cho c\u01a1 quan h\u1ea3i quan d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan, h\u1ec7 th\u1ed1ng khai h\u1ea3i quan \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u00e1c giao d\u1ecbch \u0111i\u1ec7n t\u1eed thi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p cho c\u01a1 quan h\u1ea3i quan h\u1ed3 s\u01a1 gi\u1ea5y.<\/span>
\n 5. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00e0ng h\u1ea3i.<\/span>
\n \u0110i\u1ec1u 66. Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span>
\n 1. \u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n nh\u1eadp c\u1ea3nh:<\/span>
\n a) B\u1ea3n khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, th\u00f4ng tin v\u1ec1 v\u1eadn \u0111\u01a1n th\u1ee9 c\u1ea5p: Ch\u1eadm nh\u1ea5t l\u00e0 12 gi\u1edd tr\u01b0\u1edbc khi d\u1ef1 ki\u1ebfn c\u1eadp c\u1ea3ng \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n c\u00f3 h\u00e0nh tr\u00ecnh d\u01b0\u1edbi 5 ng\u00e0y; ch\u1eadm nh\u1ea5t 24 gi\u1edd tr\u01b0\u1edbc khi d\u1ef1 ki\u1ebfn c\u1eadp c\u1ea3ng \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n c\u00f3 h\u00e0nh tr\u00ecnh kh\u00e1c;<\/span>
\n b) C\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i c\u00e1c \u0110i\u1ec3m c, d, \u0111, e, g, h Kho\u1ea3n 1 \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: Ch\u1eadm nh\u1ea5t 08 gi\u1edd tr\u01b0\u1edbc khi d\u1ef1 ki\u1ebfn c\u1eadp c\u1ea3ng.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh:<\/span>
\n Th\u1eddi h\u1ea1n cung c\u1ea5p c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1eadm nh\u1ea5t l\u00e0 01 gi\u1edd tr\u01b0\u1edbc khi xu\u1ea5t c\u1ea3nh.<\/span>
\n 3. \u0110\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n qu\u00e1 c\u1ea3nh:<\/span>
\n Khi nh\u1eadp c\u1ea3nh, th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y; khi xu\u1ea5t c\u1ea3nh, n\u1ebfu ph\u1ea3i khai h\u1ea3i quan th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 4. Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m c, d, \u0111 Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 ng\u01b0\u1eddi ph\u00e1t h\u00e0nh v\u1eadn \u0111\u01a1n th\u1ee9 c\u1ea5p n\u1ed9p ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span>
\n 5. Vi\u1ec7c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00f4ng tin, h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n \u0110i\u1ec1u 67. Ti\u1ebfp nh\u1eadn v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span>
\n 1. C\u01a1 quan h\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf t\u00e0u bi\u1ec3n v\u00e0 x\u00e1c nh\u1eadn ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh.<\/span>
\n 2. Th\u1eddi h\u1ea1n c\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh: Kh\u00f4ng qu\u00e1 01 gi\u1edd k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 65 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn th\u00f4ng tin t\u1eeb ng\u01b0\u1eddi khai h\u1ea3i quan v\u00e0 chia s\u1ebb th\u00f4ng tin cho c\u00e1c c\u01a1 quan li\u00ean quan t\u1ea1i c\u1ea3ng bi\u1ec3n.<\/span>
\n \u0110i\u1ec1u 68. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ea3ng v\u1ee5 h\u00e0ng h\u1ea3i v\u00e0 doanh nghi\u1ec7p kinh doanh c\u1ea3ng bi\u1ec3n<\/strong><\/span>
\n 1. Ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c x\u00e1c b\u00e1o v\u1ec1 th\u1eddi gian t\u00e0u \u0111\u1ebfn c\u1ea3ng v\u00e0 th\u1eddi gian d\u1ef1 ki\u1ebfn t\u00e0u r\u1eddi c\u1ea3ng, C\u1ea3ng v\u1ee5 h\u00e0ng h\u1ea3i ph\u1ea3i th\u00f4ng b\u00e1o ngay cho c\u01a1 quan h\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c t\u1ea1i c\u1ea3ng bi\u1ec3n bi\u1ebft \u0111\u1ec3 ph\u1ed1i h\u1ee3p.<\/span>
\n 2. Ngay sau khi quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u \u0111\u1ed9ng t\u00e0u xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh v\u00e0o c\u1ea3ng, C\u1ea3ng v\u1ee5 h\u00e0ng h\u1ea3i ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd kh\u00e1c t\u1ea1i c\u1ea3ng bi\u1ec3n v\u1ec1 th\u1eddi gian v\u00e0 \u0111\u1ecba \u0111i\u1ec3m \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh cho t\u00e0u, thuy\u1ec1n v\u00e0o neo \u0111\u1eadu t\u1ea1i c\u1ea3ng bi\u1ec3n.<\/span>
\n 3. Tr\u01b0\u1edbc khi d\u1ee1 h\u00e0ng xu\u1ed1ng c\u1ea3ng, doanh nghi\u1ec7p kinh doanh c\u1ea3ng ph\u1ea3i th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan v\u1ecb tr\u00ed kho, b\u00e3i d\u1ef1 ki\u1ebfn l\u01b0u gi\u1eef h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

M\u1ee5c 3: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI T\u00c0U H\u1eceA LI\u00caN V\u1eacN QU\u1ed0C T\u1ebe NH\u1eacP C\u1ea2NH, XU\u1ea4T C\u1ea2NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 69. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u nh\u1eadp c\u1ea3nh<\/strong><\/span><\/p>\n

1. T\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi:<\/span>
\n a) Gi\u1ea5y giao ti\u1ebfp h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) V\u1eadn \u0111\u01a1n: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) B\u1ea3n tr\u00edch l\u01b0\u1ee3c khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u d\u1ee1 xu\u1ed1ng t\u1eebng ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 02 b\u1ea3n ch\u00ednh;<\/span>
\n d) Danh s\u00e1ch h\u00e0nh kh\u00e1ch \u0111\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch v\u00e0 h\u00e0nh kh\u00e1ch l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u00ednh;<\/span>
\n \u0111) B\u1ea3ng k\u00ea nhi\u00ean li\u1ec7u, d\u1ee5ng c\u1ee5, th\u1ef1c ph\u1ea9m mang theo c\u1ee7a t\u00e0u (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. T\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba:<\/span>
\n a) C\u00e1c ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Danh s\u00e1ch h\u00e0nh kh\u00e1ch \u0111\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch v\u00e0 h\u00e0nh kh\u00e1ch l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 70. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u xu\u1ea5t c\u1ea3nh<\/strong><\/span><\/p>\n

1. T\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba:<\/span>
\n a) B\u1ea3n x\u00e1c b\u00e1o th\u1ee9 t\u1ef1 l\u1eadp t\u00e0u \u0111\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) V\u1eadn \u0111\u01a1n: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) B\u1ea3n tr\u00edch l\u01b0\u1ee3c khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 02 b\u1ea3n ch\u00ednh;<\/span>
\n d) Danh s\u00e1ch h\u00e0nh kh\u00e1ch \u0111\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch v\u00e0 h\u00e0nh kh\u00e1ch l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. T\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi:<\/span>
\n a) Ch\u1ee9ng t\u1eeb n\u00eau t\u1ea1i \u0110i\u1ec3m b, \u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Gi\u1ea5y giao ti\u1ebfp h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u00ednh;<\/span>
\n c) V\u1eadn \u0111\u01a1n: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n d) B\u1ea3n x\u00e1c b\u00e1o th\u1ee9 t\u1ef1 l\u1eadp t\u00e0u: 01 b\u1ea3n ch\u00ednh;<\/span>
\n \u0111) Danh s\u00e1ch h\u00e0nh kh\u00e1ch \u0111\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch v\u00e0 h\u00e0nh kh\u00e1ch l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 71. Th\u1eddi h\u1ea1n cung c\u1ea5p th\u00f4ng tin h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi t\u00e0u nh\u1eadp c\u1ea3nh: Ngay sau khi t\u00e0u nh\u1eadp c\u1ea3nh \u0111\u1ebfn ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi ho\u1eb7c ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba Tr\u01b0\u1edfng ga ho\u1eb7c Tr\u01b0\u1edfng t\u00e0u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p n\u1ed9p cho H\u1ea3i quan ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 ho\u1eb7c Kho\u1ea3n 2 \u0110i\u1ec1u 69 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi t\u00e0u xu\u1ea5t c\u1ea3nh: Ch\u1eadm nh\u1ea5t 30 ph\u00fat \u0111\u1ed1i v\u1edbi t\u00e0u kh\u00e1ch v\u00e0 01 gi\u1edd \u0111\u1ed1i v\u1edbi t\u00e0u h\u00e0ng tr\u01b0\u1edbc khi t\u00e0u xu\u1ea5t c\u1ea3nh r\u1eddi ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba ho\u1eb7c ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi, Tr\u01b0\u1edfng ga ho\u1eb7c Tr\u01b0\u1edfng t\u00e0u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p n\u1ed9p cho H\u1ea3i quan c\u00e1c ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 ho\u1eb7c Kho\u1ea3n 2 \u0110i\u1ec1u 70 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 3. Tr\u01b0\u1edbc khi ho\u00e0n th\u00e0nh ki\u1ec3m tra h\u1ed3 s\u01a1 \u0111\u1ed1i v\u1edbi t\u00e0u nh\u1eadp c\u1ea3nh ho\u1eb7c t\u00e0u xu\u1ea5t c\u1ea3nh, Tr\u01b0\u1edfng ga ho\u1eb7c Tr\u01b0\u1edfng t\u00e0u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n khai b\u1ed5 sung trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ef1 sai l\u1ec7ch nh\u01b0 t\u00ean h\u00e0ng, tr\u1ecdng l\u01b0\u1ee3ng, s\u1ed1 l\u01b0\u1ee3ng (t\u0103ng hay gi\u1ea3m) gi\u1eefa h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf chuy\u00ean ch\u1edf so v\u1edbi ch\u1ee9ng t\u1eeb v\u1eadn \u0111\u01a1n, b\u1ea3n tr\u00edch l\u01b0\u1ee3c khai, gi\u1ea5y giao ti\u1ebfp h\u00e0ng h\u00f3a, \u0111\u00e3 n\u1ed9p cho H\u1ea3i quan;<\/span>
\n b) Nh\u1eefng thay \u0111\u1ed5i kh\u00e1c so v\u1edbi ch\u1ee9ng t\u1eeb \u0111\u00e3 n\u1ed9p v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n, h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd x\u1ea3y ra trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, l\u01b0u gi\u1eef trong kho, b\u00e3i, xu\u1ea5t kho, nh\u1eadp kho.<\/span><\/p>\n

\u0110i\u1ec1u 72. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/strong><\/span><\/p>\n

1. Ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u1ea3i quan do ng\u01b0\u1eddi khai n\u1ed9p v\u00e0 xu\u1ea5t tr\u00ecnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69, \u0110i\u1ec1u 70 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0 sau:<\/span>
\n a) Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu th\u00f4ng tin t\u1ea1i h\u1ed3 s\u01a1 v\u1ec1 s\u1ed1 hi\u1ec7u toa xe, s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng,… v\u1edbi t\u1eebng toa xe, container ch\u1ee9a h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd k\u00fd g\u1eedi,\u2026; ki\u1ec3m tra ni\u00eam phong c\u1ee7a t\u1ed5 ch\u1ee9c v\u1eadn t\u1ea3i (n\u1ebfu c\u00f3) \u0111\u1ed1i v\u1edbi t\u1eebng toa xe, container ch\u1ee9a h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd k\u00fd g\u1eedi;<\/span>
\n b) Ni\u00eam phong h\u1ea3i quan t\u1eebng toa xe ch\u1ee9a h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd k\u00fd g\u1eedi \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n ti\u1ebfp \u0111\u1ebfn ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi ho\u1eb7c ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba; tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a kh\u00f4ng th\u1ec3 ni\u00eam phong \u0111\u01b0\u1ee3c nh\u01b0 h\u00e0ng si\u00eau tr\u01b0\u1eddng, si\u00eau tr\u1ecdng, h\u00e0ng r\u1eddi,… th\u00ec Tr\u01b0\u1edfng t\u00e0u ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd k\u00fd g\u1eedi, toa xe trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n \u0111\u1ebfn ga \u0111\u00edch theo quy \u0111\u1ecbnh;<\/span>
\n c) B\u00e0n giao h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u cho H\u1ea3i quan t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba ho\u1eb7c bi\u00ean gi\u1edbi trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ebfn ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba \u0111\u1ed1i v\u1edbi t\u00e0u nh\u1eadp c\u1ea3nh ho\u1eb7c bi\u00ean gi\u1edbi \u0111\u1ed1i v\u1edbi t\u00e0u xu\u1ea5t c\u1ea3nh theo m\u1eabu quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/span>
\n d) X\u00e1c nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u l\u00ean nh\u1eefng gi\u1ea5y t\u1edd do Tr\u01b0\u1edfng ga ho\u1eb7c Tr\u01b0\u1edfng t\u00e0u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p n\u1ed9p; ni\u00eam phong h\u1ed3 s\u01a1 h\u1ea3i quan c\u00e1c ch\u1ee9ng t\u1eeb b\u00e0n giao cho Tr\u01b0\u1edfng ga ho\u1eb7c Tr\u01b0\u1edfng t\u00e0u ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p chuy\u1ec3n \u0111\u1ebfn H\u1ea3i quan ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi ho\u1eb7c ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba theo quy \u0111\u1ecbnh;<\/span>
\n \u0111) X\u00e1c nh\u1eadn v\u00e0 h\u1ed3i b\u00e1o cho H\u1ea3i quan ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi ho\u1eb7c ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn h\u00e0ng h\u00f3a, h\u1ed3 s\u01a1 l\u00f4 h\u00e0ng \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 t\u00ecnh h\u00ecnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn. L\u01b0u h\u1ed3 s\u01a1 h\u1ea3i quan g\u1ed3m: B\u1ea3n l\u01b0\u1ee3c khai h\u00e0ng h\u00f3a v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan theo quy \u0111\u1ecbnh.<\/span>
\n 2. T\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi t\u00e0u nh\u1eadp c\u1ea3nh, t\u00e0u xu\u1ea5t c\u1ea3nh trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan h\u1ea3i quan nh\u01b0 sau:<\/span>
\n a) Gi\u00e1m s\u00e1t ph\u01b0\u01a1ng ti\u1ec7n (bao g\u1ed3m container r\u1ed7ng, toa r\u1ed7ng, xe r\u1ed7ng) chuy\u00ean ch\u1edf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u cho \u0111\u1ebfn khi h\u00e0ng h\u00f3a ra kh\u1ecfi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan h\u1ea3i quan, gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u cho \u0111\u1ebfn khi th\u00f4ng quan, gi\u1ea3i ph\u00f3ng h\u00e0ng v\u00e0 \u0111\u01b0a ra kh\u1ecfi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\n b) Gi\u00e1m s\u00e1t h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh, t\u1ed5 l\u00e1i v\u00e0 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u ngay khi h\u1ecd r\u1eddi kh\u1ecfi t\u00e0u \u0111\u1ec3 v\u00e0o khu v\u1ef1c nh\u1eadp c\u1ea3nh ho\u1eb7c khu v\u1ef1c c\u00e1ch ly;<\/span>
\n c) Gi\u00e1m s\u00e1t h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, t\u1ed5 l\u00e1i v\u00e0 nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u ngay khi h\u1ecd r\u1eddi khu v\u1ef1c xu\u1ea5t c\u1ea3nh ho\u1eb7c khu v\u1ef1c c\u00e1ch ly \u0111\u1ec3 l\u00ean t\u00e0u xu\u1ea5t c\u1ea3nh;<\/span>
\n d) Gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd k\u00fd g\u1eedi \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb kho l\u01b0u gi\u1eef, t\u1eeb khu v\u1ef1c xu\u1ea5t c\u1ea3nh \u0111\u1ebfn t\u00e0u \u0111\u1ec3 x\u1ebfp l\u00ean t\u00e0u v\u00e0 h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd k\u00fd g\u1eedi d\u1ee1 t\u1eeb t\u00e0u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n \u0111\u1ebfn kho l\u01b0u gi\u1eef, \u0111\u1ebfn khu v\u1ef1c nh\u1eadp c\u1ea3nh;<\/span>
\n \u0111) Gi\u00e1m s\u00e1t t\u00fai ngo\u1ea1i giao, t\u00fai l\u00e3nh s\u1ef1 n\u1ebfu nh\u1eadn, g\u1eedi t\u00fai t\u1ea1i khu v\u1ef1c s\u00e2n \u0111\u1ed7 t\u00e0u;<\/span>
\n e) Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 thu th\u1eadp v\u00e0 x\u1eed l\u00fd c\u00e1c th\u00f4ng tin v\u1ec1 t\u00e0u nh\u1eadp c\u1ea3nh t\u00e0u xu\u1ea5t c\u1ea3nh, b\u1ed1 tr\u00ed l\u1ef1c l\u01b0\u1ee3ng tu\u1ea7n tra, ki\u1ec3m so\u00e1t ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m t\u1eebng chuy\u1ebfn t\u00e0u.<\/span>
\n 3. Th\u1eddi h\u1ea1n c\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u00e0u li\u00ean v\u1eadn nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh: Kh\u00f4ng qu\u00e1 01 gi\u1edd k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69, \u0110i\u1ec1u 70 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 73. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Tr\u01b0\u1edfng ga v\u00e0 Tr\u01b0\u1edfng t\u00e0u Ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf<\/strong><\/span><\/p>\n

1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Tr\u01b0\u1edfng ga:<\/span>
\n a) Th\u00f4ng b\u00e1o tr\u01b0\u1edbc qua m\u1ea1ng m\u00e1y t\u00ednh, v\u0103n b\u1ea3n, \u0111i\u1ec7n fax cho H\u1ea3i quan t\u1ea1i ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf th\u00f4ng tin v\u1ec1 h\u00e0nh tr\u00ecnh t\u00e0u nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh g\u1ed3m: s\u1ed1 hi\u1ec7u \u0111\u1ea7u t\u00e0u, toa xe; v\u1ecb tr\u00ed, th\u1eddi gian t\u00e0u \u0111\u1ebfn, d\u1eebng, r\u1eddi ga li\u00ean v\u1eadn; th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u, h\u00e0nh l\u00fd c\u1ee7a h\u00e0nh kh\u00e1ch nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh g\u1ed3m: V\u1ecb tr\u00ed, th\u1eddi gian x\u1ebfp, d\u1ee1 l\u00ean xu\u1ed1ng t\u00e0u v\u00e0 c\u00e1c th\u00f4ng tin thay \u0111\u1ed5i c\u00f3 li\u00ean quan \u0111\u1ebfn t\u00e0u, h\u00e0ng h\u00f3a, h\u00e0nh l\u00fd;<\/span>
\n b) X\u00e1c nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u l\u00ean nh\u1eefng ch\u1ee9ng t\u1eeb do Tr\u01b0\u1edfng t\u00e0u n\u1ed9p \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\n c) N\u1ed9p, xu\u1ea5t tr\u00ecnh ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\n d) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c v\u1ec1 n\u1ed9i dung c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p cho c\u01a1 quan h\u1ea3i quan;<\/span>
\n \u0111) Ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan h\u1ea3i quan trong vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t \u0111\u1ec3 ng\u0103n ch\u1eb7n v\u00e0 ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi nh\u1eefng h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan tr\u00ean t\u00e0u v\u00e0 t\u1ea1i c\u00e1c ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf.<\/span>
\n 2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a Tr\u01b0\u1edfng t\u00e0u:<\/span>
\n a) N\u1ed9p, xu\u1ea5t tr\u00ecnh \u0111\u00fang, \u0111\u1ee7 c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\n b) Ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh x\u00e1c th\u1ef1c v\u1ec1 n\u1ed9i dung c\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p cho Tr\u01b0\u1edfng ga v\u00e0 c\u01a1 quan h\u1ea3i quan;<\/span>
\n c) Ph\u1ed1i h\u1ee3p v\u1edbi Tr\u01b0\u1edfng ga trong vi\u1ec7c th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan (bao g\u1ed3m lu\u00e2n chuy\u1ec3n h\u1ed3 s\u01a1 h\u1ea3i quan gi\u1eefa H\u1ea3i quan ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi v\u00e0 ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf trong n\u1ed9i \u0111\u1ecba) theo quy \u0111\u1ecbnh;<\/span>
\n d) \u0110\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng h\u00e0ng h\u00f3a, ni\u00eam phong h\u1ea3i quan (n\u1ebfu c\u00f3), ni\u00eam phong c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span><\/p>\n

M\u1ee5c 4: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI \u00d4 T\u00d4 XU\u1ea4T C\u1ea2NH, NH\u1eacP C\u1ea2NH, QU\u00c1 C\u1ea2NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 74. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh (\u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp; \u00f4 t\u00f4 Vi\u1ec7t Nam t\u00e1i nh\u1eadp) ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh:<\/span>
\n a) Gi\u1ea5y ph\u00e9p li\u00ean v\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) Danh s\u00e1ch h\u00e0nh kh\u00e1ch \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\n d) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh; ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m xu\u1ea5t c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m xu\u1ea5t: N\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh theo Hi\u1ec7p \u0111\u1ecbnh t\u1ea1o thu\u1eadn l\u1ee3i v\u1eadn t\u1ea3i ng\u01b0\u1eddi v\u00e0 h\u00e0ng h\u00f3a qua l\u1ea1i bi\u00ean gi\u1edbi gi\u1eefa c\u00e1c n\u01b0\u1edbc ti\u1ec3u v\u00f9ng M\u00ea K\u00f4ng m\u1edf r\u1ed9ng (Hi\u1ec7p \u0111\u1ecbnh GMS) th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

\u0110i\u1ec1u 75. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh (\u00f4 t\u00f4 Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t; \u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u00e1i xu\u1ea5t) ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh:<\/span>
\n a) Gi\u1ea5y ph\u00e9p li\u00ean v\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) Danh s\u00e1ch h\u00e0nh kh\u00e1ch \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\n d) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh; ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp: N\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh theo Hi\u1ec7p \u0111\u1ecbnh t\u1ea1o thu\u1eadn l\u1ee3i v\u1eadn t\u1ea3i ng\u01b0\u1eddi v\u00e0 h\u00e0ng h\u00f3a qua l\u1ea1i bi\u00ean gi\u1edbi gi\u1eefa c\u00e1c n\u01b0\u1edbc ti\u1ec3u v\u00f9ng M\u00ea K\u00f4ng m\u1edf r\u1ed9ng (Hi\u1ec7p \u0111\u1ecbnh GMS) th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

\u0110i\u1ec1u 76. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh: Khi \u00f4 t\u00f4 \u0111\u1ebfn c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh cho Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eefng gi\u1ea5y t\u1edd n\u00eau t\u1ea1i \u0110i\u1ec1u 74 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. \u0110\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh: Khi \u00f4 t\u00f4 \u0111\u1ebfn c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ho\u1eb7c ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh cho Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u nh\u1eefng gi\u1ea5y t\u1edd n\u00eau t\u1ea1i \u0110i\u1ec1u 75 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n \u0110i\u1ec1u 77. Th\u1ee7 t\u1ee5c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/strong><\/span>
\n 1. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/span>
\n a) C\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span>
\n b) C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf, x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span>
\n 2. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/span>
\n a) Trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan ch\u1ee7 tr\u00ec v\u00e0 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 gi\u00e1m s\u00e1t \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh;<\/span>
\n b) Ngo\u00e0i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, c\u01a1 quan c\u00f4ng an ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan t\u1ed5 ch\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n ki\u1ec3m tra m\u1ed9t c\u1eeda, m\u1ed9t l\u1ea7n d\u00f9ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan m\u1ed9t c\u1eeda, m\u1ed9t \u0111i\u1ec3m d\u1eebng; ho\u1eb7c ch\u1ebf \u0111\u1ed9 m\u1ed9t c\u1eeda qu\u1ed1c gia.<\/span>
\n 4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh m\u1eabu t\u1edd khai h\u1ea3i quan, h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh.<\/span><\/p>\n

\u0110i\u1ec1u 78. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i khi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 nh\u1eadp c\u1ea3nh (\u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp, \u00f4 t\u00f4 Vi\u1ec7t Nam t\u00e1i nh\u1eadp) theo hi\u1ec7p \u0111\u1ecbnh song ph\u01b0\u01a1ng gi\u1eefa Vi\u1ec7t Nam v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi, ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u00e0 xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd sau:<\/span>
\n a) Gi\u1ea5y ph\u00e9p li\u00ean v\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t: Xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh; ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m xu\u1ea5t c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m xu\u1ea5t: N\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i c\u00f3 tay l\u00e1i \u1edf b\u00ean ph\u1ea3i quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 80\/2009\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2009 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n c\u01a1 gi\u1edbi do ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o Vi\u1ec7t Nam du l\u1ecbch quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 152\/2013\/N\u0110-CP ng\u00e0y 04 th\u00e1ng 11 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7:<\/span>
\n a) V\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh.<\/span>
\n 3. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 xu\u1ea5t c\u1ea3nh (\u00f4 t\u00f4 Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t, \u00f4 t\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u00e1i xu\u1ea5t), ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd sau:<\/span>
\n a) V\u0103n b\u1ea3n cho ph\u00e9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi \u00f4 t\u00f4 Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp: Xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh; ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp: N\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n 4. C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 77 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

M\u1ee5c 5: TH\u1ee6 T\u1ee4C H\u1ea2I QUAN, KI\u1ec2M TRA, GI\u00c1M S\u00c1T H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI PH\u01af\u01a0NG TI\u1ec6N V\u1eacN T\u1ea2I KH\u00c1C XU\u1ea4T C\u1ea2NH, NH\u1eacP C\u1ea2NH, QU\u00c1 C\u1ea2NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 79. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y (thuy\u1ec1n xu\u1ed3ng, ca n\u00f4) xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh qua c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng s\u00f4ng<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y nh\u1eadp c\u1ea3nh (thuy\u1ec1n xu\u1ed3ng, ca n\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp; thuy\u1ec1n xu\u1ed3ng, ca n\u00f4 Vi\u1ec7t Nam t\u00e1i nh\u1eadp), ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd sau:<\/span>
\n a) Gi\u1ea5y ph\u00e9p v\u1eadn t\u1ea3i th\u1ee7y qua bi\u00ean gi\u1edbi c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u00f4ng t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t: Xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u00f4ng t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m xu\u1ea5t: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\n d) Danh s\u00e1ch ng\u01b0\u1eddi tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y (n\u1ebfu c\u00f3): N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\n \u0111) B\u1ea3n k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt d\u1ee5ng d\u1ef1 tr\u1eef tr\u00ean t\u00e0u: N\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y xu\u1ea5t c\u1ea3nh (thuy\u1ec1n xu\u1ed3ng, ca n\u00f4 n\u01b0\u1edbc ngo\u00e0i t\u00e1i xu\u1ea5t; thuy\u1ec1n xu\u1ed3ng, ca n\u00f4 Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t), ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd sau:<\/span>
\n a) Gi\u1ea5y ph\u00e9p v\u1eadn t\u1ea3i th\u1ee7y qua bi\u00ean gi\u1edbi c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u00f4ng t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp: N\u1ed9p 01 b\u1ea3n ch\u00ednh ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u00f4ng t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n d) Danh s\u00e1ch ng\u01b0\u1eddi tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y (n\u1ebfu c\u00f3): N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span>
\n \u0111) B\u1ea3n k\u00ea nguy\u00ean li\u1ec7u, v\u1eadt d\u1ee5ng d\u1ef1 tr\u1eef tr\u00ean t\u1ea7u: N\u1ed9p b\u1ea3n ch\u00ednh.<\/span>
\n 3. Ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y (thuy\u1ec1n xu\u1ed3ng, ca n\u00f4) xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n 4. C\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 h\u1ea3i quan; th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf, x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span>
\n 5. Gi\u00e1m s\u00e1t h\u1ea3i quan ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y<\/span>
\n a) Trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 gi\u00e1m s\u00e1t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh;<\/span>
\n b) Ngo\u00e0i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, c\u01a1 quan c\u00f4ng an ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan t\u1ed5 ch\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u1ee7y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span>
\n 6. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh m\u1eabu t\u1edd khai h\u1ea3i quan, h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u00f4ng xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh.<\/span><\/p>\n

\u0110i\u1ec1u 80. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/strong><\/span><\/p>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y nh\u1eadp c\u1ea3nh (xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp; xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y Vi\u1ec7t Nam t\u00e1i nh\u1eadp), ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd sau:<\/span>
\n a) V\u0103n b\u1ea3n cho ph\u00e9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3): Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi m\u00f4 t\u00f4, xe m\u00e1y n\u01b0\u1edbc ngo\u00e0i t\u1ea1m nh\u1eadp: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m xu\u1ea5t: N\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span>
\n 2. H\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y xu\u1ea5t c\u1ea3nh (xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y n\u01b0\u1edbc ngo\u00e0i t\u00e1i xu\u1ea5t; xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t), ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ho\u1eb7c xu\u1ea5t tr\u00ecnh c\u00e1c gi\u1ea5y t\u1edd sau:<\/span>
\n a) V\u0103n b\u1ea3n cho ph\u00e9p c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3): Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y \u0111\u0103ng k\u00fd ph\u01b0\u01a1ng ti\u1ec7n \u0111\u1ed1i v\u1edbi m\u00f4 t\u00f4, xe m\u00e1y Vi\u1ec7t Nam t\u1ea1m xu\u1ea5t: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh;<\/span>
\n c) T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t c\u00f3 x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp c\u1ee7a Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp: N\u1ed9p 01 b\u1ea3n ch\u00ednh ho\u1eb7c T\u1edd khai ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp: Xu\u1ea5t tr\u00ecnh 01 b\u1ea3n ch\u00ednh.<\/span>
\n 3. C\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 h\u1ea3i quan; th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ec3 ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf, x\u00e1c nh\u1eadn t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ed1i v\u1edbi xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span>
\n 4. Gi\u00e1m s\u00e1t h\u1ea3i quan xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh<\/span>
\n a) Trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n k\u1ef9 thu\u1eadt \u0111\u1ec3 gi\u00e1m s\u00e1t xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh;<\/span>
\n b) Ngo\u00e0i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan, c\u01a1 quan c\u00f4ng an ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p c\u00e1c B\u1ed9, ng\u00e0nh li\u00ean quan t\u1ed5 ch\u1ee9c ki\u1ec3m tra, gi\u00e1m s\u00e1t xe m\u00f4 t\u00f4, xe g\u1eafn m\u00e1y nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

\u0110i\u1ec1u 81. Ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c qua l\u1ea1i khu v\u1ef1c bi\u00ean gi\u1edbi<\/strong><\/span><\/p>\n

1. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n qua l\u1ea1i bi\u00ean gi\u1edbi \u0111\u1ec3 giao, nh\u1eadn h\u00e0ng h\u00f3a t\u1ea1i khu v\u1ef1c bi\u00ean gi\u1edbi ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a, ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh c\u1ee7a ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u00e0 c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf gi\u1eefa Vi\u1ec7t Nam v\u1edbi c\u00e1c n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi.<\/span>
\n 2. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u1ee7a c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c v\u00e0o khu v\u1ef1c bi\u00ean gi\u1edbi \u0111\u1ec3 giao nh\u1eadn h\u00e0ng g\u1ed3m:<\/span>
\n a) Xe \u00f4 t\u00f4 t\u1ea3i c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu v\u1ef1c c\u1eeda kh\u1ea9u Vi\u1ec7t Nam \u0111\u1ec3 giao h\u00e0ng nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u1eadn h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/span>
\n b) Xe \u00f4 t\u00f4 t\u1ea3i c\u1ee7a Vi\u1ec7t Nam \u0111i qua bi\u00ean gi\u1edbi \u0111\u1ec3 giao h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadn h\u00e0ng nh\u1eadp kh\u1ea9u sau \u0111\u00f3 quay tr\u1edf l\u1ea1i Vi\u1ec7t Nam;<\/span>
\n c) Thuy\u1ec1n, xu\u1ed3ng c\u1ee7a n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu v\u1ef1c c\u1eeda kh\u1ea9u Vi\u1ec7t Nam \u0111\u1ec3 giao h\u00e0ng nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u1eadn h\u00e0ng xu\u1ea5t kh\u1ea9u;<\/span>
\n d) Thuy\u1ec1n, xu\u1ed3ng c\u1ee7a Vi\u1ec7t Nam \u0111i qua bi\u00ean gi\u1edbi \u0111\u1ec3 giao h\u00e0ng xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadn h\u00e0ng nh\u1eadp kh\u1ea9u sau \u0111\u00f3 quay tr\u1edf l\u1ea1i Vi\u1ec7t Nam.<\/span>
\n Th\u1eddi gian cho ph\u00e9p ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y giao nh\u1eadn h\u00e0ng h\u00f3a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 24 gi\u1edd v\u00e0 th\u1eddi gian cho ph\u00e9p ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y giao nh\u1eadn h\u00e0ng h\u00f3a kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 72 gi\u1edd.<\/span>
\n 3. Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u00f4 s\u01a1 l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n di chuy\u1ec3n b\u1eb1ng s\u1ee9c ng\u01b0\u1eddi (xe k\u00e9o, xe l\u00f4i). Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u00f4 s\u01a1 ho\u1ea1t \u0111\u1ed9ng trong khu v\u1ef1c c\u1eeda kh\u1ea9u, khu v\u1ef1c bi\u00ean gi\u1edbi. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u00f4 s\u01a1 n\u1ed9p cho c\u01a1 quan h\u1ea3i quan t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u01b0\u1eddng h\u1ee3p v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n C\u01a1 quan h\u1ea3i quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u00f4 s\u01a1 trong th\u1eddi gian ho\u1ea1t \u0111\u1ed9ng t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u.<\/span>
\n 4. \u0110\u1ed1i v\u1edbi c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n n\u00eau t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, n\u1ebfu c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng c\u1ea7n k\u00e9o d\u00e0i th\u1eddi gian l\u01b0u l\u1ea1i t\u1ea1i khu v\u1ef1c c\u1eeda kh\u1ea9u th\u00ec ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n ho\u1eb7c ch\u1ee7 h\u00e0ng h\u00f3a c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb, Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan xem x\u00e9t gia h\u1ea1n, th\u1eddi gian gia h\u1ea1n th\u00eam kh\u00f4ng qu\u00e1 48 gi\u1edd.<\/span>
\n 5. Ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1 nh\u00e2n, c\u01a1 quan, t\u1ed5 ch\u1ee9c \u1edf khu v\u1ef1c bi\u00ean gi\u1edbi th\u01b0\u1eddng xuy\u00ean qua l\u1ea1i khu v\u1ef1c bi\u00ean gi\u1edbi do nhu c\u1ea7u sinh ho\u1ea1t h\u00e0ng ng\u00e0y.<\/span>
\n 6. C\u00e1c lo\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t – t\u00e1i nh\u1eadp qua c\u00f9ng m\u1ed9t c\u1eeda kh\u1ea9u. C\u01a1 quan h\u1ea3i quan c\u1eeda kh\u1ea9u th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m gi\u00e1m s\u00e1t.<\/span><\/p>\n

Ch\u01b0\u01a1ng V<\/strong><\/span>
\n TH\u1ee6 T\u1ee4C TH\u00c0NH L\u1eacP, HO\u1ea0T \u0110\u1ed8NG C\u1ee6A KHO NGO\u1ea0I QUAN, KHO B\u1ea2O THU\u1ebe, \u0110\u1ecaA \u0110I\u1ec2M THU GOM H\u00c0NG L\u1eba<\/strong><\/span><\/p>\n

M\u1ee5c 1: KHO NGO\u1ea0I QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 82. Th\u00e0nh l\u1eadp kho ngo\u1ea1i quan<\/strong><\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp kho ngo\u1ea1i quan:<\/span>
\n a) Khu v\u1ef1c \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp kho ngo\u1ea1i quan ph\u1ea3i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong c\u00e1c khu v\u1ef1c theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 62 Lu\u1eadt H\u1ea3i quan; khu v\u1ef1c \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy ho\u1ea1ch ph\u00e1t tri\u1ec3n d\u1ecbch v\u1ee5 logistics, ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a n\u00f4ng, l\u00e2m, th\u1ee7y s\u1ea3n s\u1ea3n xu\u1ea5t t\u1eadp trung. Kho ngo\u1ea1i quan \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh b\u1eb1ng h\u1ec7 th\u1ed1ng t\u01b0\u1eddng r\u00e0o, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u ki\u1ec3m tra, gi\u00e1m s\u00e1t th\u01b0\u1eddng xuy\u00ean c\u1ee7a c\u01a1 quan h\u1ea3i quan, tr\u1eeb kho n\u1eb1m trong khu v\u1ef1c c\u1eeda kh\u1ea9u, c\u1ea3ng \u0111\u00e3 c\u00f3 t\u01b0\u1eddng r\u00e0o ng\u0103n c\u00e1ch bi\u1ec7t l\u1eadp v\u1edbi khu v\u1ef1c xung quanh;<\/span>
\n b) Ch\u1ee7 kho ngo\u1ea1i quan l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i, giao nh\u1eadn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span>
\n c) Kho ngo\u1ea1i quan ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u 5.000 m2 (bao g\u1ed3m nh\u00e0 kho, b\u00e3i v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5 tr\u1ee3), trong \u0111\u00f3 khu v\u1ef1c kho ch\u1ee9a h\u00e0ng ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1eeb 1.000 m2 tr\u1edf l\u00ean. \u0110\u1ed1i v\u1edbi kho chuy\u00ean d\u00f9ng \u0111\u1ec3 l\u01b0u gi\u1eef m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a c\u00f3 y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n \u0111\u1eb7c bi\u1ec7t th\u00ec kho ngo\u1ea1i quan ph\u1ea3i c\u00f3 di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u 1.000 m2. Ri\u00eang \u0111\u1ed1i v\u1edbi b\u00e3i ngo\u1ea1i quan chuy\u00ean d\u00f9ng ph\u1ea3i \u0111\u1ea1t di\u1ec7n t\u00edch t\u1ed1i thi\u1ec3u 10.000 m2, kh\u00f4ng y\u00eau c\u1ea7u di\u1ec7n t\u00edch kho;<\/span>
\n d) Ch\u1ee7 kho ngo\u1ea1i quan ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc theo d\u00f5i, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, l\u01b0u gi\u1eef, t\u1ed3n trong kho v\u00e0 \u0111\u01b0\u1ee3c n\u1ed1i m\u1ea1ng tr\u1ef1c ti\u1ebfp v\u1edbi h\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan. Kho ngo\u1ea1i quan ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng camera gi\u00e1m s\u00e1t \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\n a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho b\u00e3i: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) S\u01a1 \u0111\u1ed3 thi\u1ebft k\u1ebf khu v\u1ef1c kho, b\u00e3i th\u1ec3 hi\u1ec7n r\u00f5 \u0111\u01b0\u1eddng ranh gi\u1edbi ng\u0103n c\u00e1ch v\u1edbi b\u00ean ngo\u00e0i, v\u1ecb tr\u00ed c\u00e1c kho h\u00e0ng, h\u1ec7 th\u1ed1ng \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, h\u1ec7 th\u1ed1ng ph\u00f2ng ch\u1ed1ng ch\u00e1y, n\u1ed5, b\u1ea3o v\u1ec7, v\u0103n ph\u00f2ng kho v\u00e0 n\u01a1i l\u00e0m vi\u1ec7c c\u1ee7a h\u1ea3i quan;<\/span>
\n d) Gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 3. Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp:<\/span>
\n a) Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1;<\/span>
\n b) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1, th\u1ef1c t\u1ebf kho, b\u00e3i, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp th\u00ec b\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp;<\/span>
\n c) Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 k\u00e8m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp kho ngo\u1ea1i quan ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 doanh nghi\u1ec7p n\u1ebfu ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u thu h\u1eb9p, m\u1edf r\u1ed9ng di\u1ec7n t\u00edch, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c di chuy\u1ec3n kho ngo\u1ea1i quan, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec l\u1eadp h\u1ed3 s\u01a1 g\u1eedi C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1, h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\n a) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) S\u01a1 \u0111\u1ed3 kho, b\u00e3i khu v\u1ef1c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng kho, b\u00e3i khi di chuy\u1ec3n, m\u1edf r\u1ed9ng: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp kho ngo\u1ea1i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang vi\u1ec7c m\u1edf r\u1ed9ng, thu h\u1eb9p di\u1ec7n t\u00edch c\u1ee7a kho ngo\u1ea1i quan do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 quy\u1ebft \u0111\u1ecbnh.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu kho ngo\u1ea1i quan \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp theo v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 bi\u1ebft, theo d\u00f5i.<\/span>
\n 6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng kho ngo\u1ea1i quan:<\/span>
\n a) C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng do kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span>
\n c) Qu\u00e1 th\u1eddi h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng;<\/span>
\n d) Trong 01 n\u0103m doanh nghi\u1ec7p 03 l\u1ea7n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd kho ngo\u1ea1i quan, b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1eb1ng h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c ph\u1ea1t cho m\u1ed7i l\u1ea7n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 83. C\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong kho ngo\u1ea1i quan<\/strong><\/span><\/p>\n

Ch\u1ee7 h\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ho\u1eb7c \u1ee7y quy\u1ec1n cho ch\u1ee7 kho ngo\u1ea1i quan ho\u1eb7c \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 sau \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan:<\/span>
\n 1. Gia c\u1ed1, chia g\u00f3i, \u0111\u00f3ng g\u00f3i bao b\u00ec; \u0111\u00f3ng gh\u00e9p h\u00e0ng h\u00f3a; ph\u00e2n lo\u1ea1i ph\u1ea9m c\u1ea5p h\u00e0ng h\u00f3a, b\u1ea3o d\u01b0\u1ee1ng h\u00e0ng h\u00f3a.<\/span>
\n 2. L\u1ea5y m\u1eabu h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ho\u1eb7c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span>
\n 3. Chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a.<\/span>
\n 4. Ri\u00eang \u0111\u1ed1i v\u1edbi kho ngo\u1ea1i quan chuy\u00ean d\u00f9ng ch\u1ee9a h\u00f3a ch\u1ea5t, x\u0103ng d\u1ea7u, n\u1ebfu \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c ph\u00e9p pha ch\u1ebf, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110i\u1ec1u 84. Thu\u00ea kho ngo\u1ea1i quan<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p thu\u00ea kho ngo\u1ea1i quan:<\/span>
\n a) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf;<\/span>
\n b) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i.<\/span>
\n 2. H\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan:<\/span>
\n a) H\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan do ch\u1ee7 kho ngo\u1ea1i quan v\u00e0 ch\u1ee7 h\u00e0ng th\u1ecfa thu\u1eadn theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng v\u1eeba l\u00e0 ch\u1ee7 kho ngo\u1ea1i quan;<\/span>
\n b) Th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c v\u00e0 th\u1eddi h\u1ea1n thu\u00ea kho ngo\u1ea1i quan do ch\u1ee7 h\u00e0ng v\u00e0 ch\u1ee7 kho ngo\u1ea1i quan th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan, nh\u01b0ng kh\u00f4ng qu\u00e1 th\u1eddi h\u1ea1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c g\u1eedi kho ngo\u1ea1i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 61 Lu\u1eadt H\u1ea3i quan;<\/span>
\n c) Qu\u00e1 th\u1eddi h\u1ea1n thu\u00ea kho ngo\u1ea1i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 61 Lu\u1eadt H\u1ea3i quan n\u1ebfu ch\u1ee7 h\u00e0ng h\u00f3a ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng h\u00f3a \u1ee7y quy\u1ec1n kh\u00f4ng \u0111\u01b0a h\u00e0ng ra kh\u1ecfi kho ngo\u1ea1i quan ho\u1eb7c trong th\u1eddi h\u1ea1n thu\u00ea kho ngo\u1ea1i quan nh\u01b0ng ch\u1ee7 h\u00e0ng h\u00f3a ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng h\u00f3a \u1ee7y quy\u1ec1n c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb thanh l\u00fd th\u00ec C\u1ee5c H\u1ea3i quan t\u1ed5 ch\u1ee9c thanh l\u00fd h\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0110i\u1ec1u 85. H\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan<\/strong><\/span><\/p>\n

1. H\u00e0ng h\u00f3a t\u1eeb Vi\u1ec7t Nam \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i ch\u1edd l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam ho\u1eb7c ch\u1edd xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc th\u1ee9 ba c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p thu\u00ea kho ngo\u1ea1i quan quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 84 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u01b0u gi\u1eef trong kho ngo\u1ea1i quan.<\/span>
\n 2. H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan g\u1ed3m:<\/span>
\n a) H\u00e0ng h\u00f3a c\u1ee7a ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ch\u01b0a k\u00fd h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng cho doanh nghi\u1ec7p \u1edf Vi\u1ec7t Nam;<\/span>
\n b) H\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p Vi\u1ec7t Nam nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i ch\u1edd \u0111\u01b0a v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ho\u1eb7c ch\u1edd xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc th\u1ee9 ba;<\/span>
\n c) H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan \u0111\u1ec3 ch\u1edd xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc th\u1ee9 ba.<\/span>
\n 3. H\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan bao g\u1ed3m:<\/span>
\n a) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 l\u00e0m xong th\u1ee7 t\u1ee5c h\u1ea3i quan ch\u1edd xu\u1ea5t kh\u1ea9u;<\/span>
\n b) H\u00e0ng h\u00f3a h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp ph\u1ea3i t\u00e1i xu\u1ea5t.<\/span>
\n 4. H\u00e0ng h\u00f3a sau \u0111\u00e2y kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi kho ngo\u1ea1i quan:<\/span>
\n a) H\u00e0ng h\u00f3a gi\u1ea3 m\u1ea1o nh\u00e3n hi\u1ec7u ho\u1eb7c t\u00ean g\u1ecdi xu\u1ea5t x\u1ee9 Vi\u1ec7t Nam;<\/span>
\n b) H\u00e0ng h\u00f3a g\u00e2y nguy hi\u1ec3m cho ng\u01b0\u1eddi ho\u1eb7c \u00f4 nhi\u1ec5m m\u00f4i tr\u01b0\u1eddng;<\/span>
\n c) H\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 cho ph\u00e9p.<\/span>
\n Ngo\u00e0i h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b v\u00e0 c Kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong t\u1eebng th\u1eddi k\u1ef3, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c g\u1eedi kho ngo\u1ea1i quan.<\/span>
\n \u0110i\u1ec1u 86. Qu\u1ea3n l\u00fd l\u01b0u gi\u1eef, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan<\/strong><\/span>
\n 1. H\u00e0ng h\u00f3a l\u01b0u gi\u1eef, b\u1ea3o qu\u1ea3n trong kho ngo\u1ea1i quan ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho ngo\u1ea1i quan; kho ngo\u1ea1i quan chuy\u00ean d\u00f9ng ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p l\u01b0u gi\u1eef c\u00e1c m\u1eb7t h\u00e0ng ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n b\u1ea3o qu\u1ea3n, l\u01b0u gi\u1eef c\u1ee7a kho.<\/span>
\n 2. H\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Ri\u00eang \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb ho\u1eb7c m\u1ed9t s\u1ed1 lo\u1ea1i h\u00e0ng h\u00f3a kh\u00e1c cung \u1ee9ng t\u1eeb n\u1ed9i \u0111\u1ecba v\u00e0o kho ngo\u1ea1i quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng g\u00f3i, ph\u00e2n lo\u1ea1i, b\u1ea3o d\u01b0\u1ee1ng, ch\u1ee7 h\u00e0ng h\u00f3a ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn kh\u00f4ng l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, nh\u01b0ng ph\u1ea3i th\u00f4ng b\u00e1o c\u1ee5 th\u1ec3 cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan \u0111\u1ec3 theo d\u00f5i.<\/span>
\n 3. \u00c1p d\u1ee5ng ph\u01b0\u01a1ng ti\u1ec7n, c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan v\u00e0 cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan h\u1ea3i quan v\u1ec1 th\u1ef1c tr\u1ea1ng h\u00e0ng h\u00f3a trong kho v\u00e0 t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kho th\u00f4ng qua h\u1ec7 th\u1ed1ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/span>
\n 4. Trong tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n ti\u00eau h\u1ee7y nh\u1eefng l\u00f4 h\u00e0ng \u0111\u1ed5 v\u1ee1, h\u01b0 h\u1ecfng, gi\u1ea3m ph\u1ea9m ch\u1ea5t ho\u1eb7c qu\u00e1 th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh l\u01b0u kho, ch\u1ee7 kho ngo\u1ea1i quan ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi ch\u1ee7 h\u00e0ng ho\u1eb7c \u0111\u1ea1i di\u1ec7n h\u1ee3p ph\u00e1p c\u1ee7a ch\u1ee7 h\u00e0ng v\u1ec1 vi\u1ec7c \u0111\u1ed3ng \u00fd ti\u00eau h\u1ee7y h\u00e0ng h\u00f3a. V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c g\u1eedi cho C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 kho ngo\u1ea1i quan \u0111\u1ec3 theo d\u00f5i. Ch\u1ee7 h\u00e0ng h\u00f3a ho\u1eb7c ch\u1ee7 kho ngo\u1ea1i quan ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ti\u00eau h\u1ee7y h\u00e0ng h\u00f3a theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n \u0110i\u1ec1u 87. Gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi kho ngo\u1ea1i quan<\/strong><\/span>
\n 1. Ph\u01b0\u01a1ng ti\u1ec7n, h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho ngo\u1ea1i quan v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 trong kho ngo\u1ea1i quan ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan. C\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan, t\u00ecnh h\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a kho ngo\u1ea1i quan v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh ph\u00e1p lu\u1eadt c\u1ee7a ch\u1ee7 kho ngo\u1ea1i quan \u0111\u1ec3 \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p gi\u00e1m s\u00e1t ph\u00f9 h\u1ee3p.<\/span>
\n 2. Vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c d\u1ecbch v\u1ee5 gia c\u1ed1, chia g\u00f3i, \u0111\u00f3ng g\u00f3i bao b\u00ec; \u0111\u00f3ng gh\u00e9p h\u00e0ng h\u00f3a; ph\u00e2n lo\u1ea1i ph\u1ea9m c\u1ea5p h\u00e0ng h\u00f3a, b\u1ea3o d\u01b0\u1ee1ng h\u00e0ng h\u00f3a v\u00e0 l\u1ea5y m\u1eabu h\u00e0ng h\u00f3a trong kho ngo\u1ea1i quan, ch\u1ee7 h\u00e0ng ho\u1eb7c ch\u1ee7 kho ngo\u1ea1i quan ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan \u0111\u1ec3 t\u1ed5 ch\u1ee9c theo d\u00f5i, gi\u00e1m s\u00e1t.<\/span>
\n 3. H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u \u0111\u1ebfn kho ngo\u1ea1i quan v\u00e0 ng\u01b0\u1ee3c l\u1ea1i ho\u1eb7c t\u1eeb kho ngo\u1ea1i quan \u0111\u1ebfn c\u00e1c \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan kh\u00e1c ngo\u00e0i c\u1eeda kh\u1ea9u v\u00e0 ng\u01b0\u1ee3c l\u1ea1i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 88. 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>
\n 1. H\u00e0ng h\u00f3a t\u1eeb n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c t\u1eeb n\u1ed9i \u0111\u1ecba, t\u1eeb khu phi thu\u1ebf quan \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan, ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng \u1ee7y quy\u1ec1n ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kho ngo\u1ea1i quan t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan.<\/span>
\n 2. H\u00e0ng h\u00f3a t\u1eeb kho ngo\u1ea1i quan \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba ho\u1eb7c c\u00e1c khu phi thu\u1ebf quan, ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng \u1ee7y quy\u1ec1n ph\u1ea3i k\u00ea khai th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kho ngo\u1ea1i quan v\u1edbi Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ngo\u1ea1i quan. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam th\u00ec ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i theo lo\u1ea1i h\u00ecnh nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng; th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a l\u00e0 th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u01b0a ra kh\u1ecfi kho ngo\u1ea1i quan.<\/span>
\n H\u00e0ng h\u00f3a g\u1eedi kho ngo\u1ea1i quan thu\u1ed9c di\u1ec7n bu\u1ed9c ph\u1ea3i t\u00e1i xu\u1ea5t theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i th\u1ecb tr\u01b0\u1eddng Vi\u1ec7t Nam.<\/span>
\n 3. H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ebfn kho ngo\u1ea1i quan; h\u00e0ng h\u00f3a t\u1eeb kho ngo\u1ea1i quan \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t; h\u00e0ng h\u00f3a t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan v\u00e0 ng\u01b0\u1ee3c l\u1ea1i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t h\u1ea3i quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u t\u1eeb n\u1ed9i \u0111\u1ecba ho\u1eb7c h\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba \u0111\u00e3 m\u1edf t\u1edd khai v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p.<\/span>
\n 4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a ra, \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan v\u00e0 vi\u1ec7c x\u1eed l\u00fd h\u00e0ng h\u00f3a t\u1ed3n \u0111\u1ecdng qu\u00e1 th\u1eddi h\u1ea1n g\u1eedi kho ngo\u1ea1i quan.<\/span><\/p>\n

M\u1ee5c 2: \u0110\u1ecaA \u0110I\u1ec2M THU GOM H\u00c0NG L\u1eba (CFS)<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 89. Th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb \u1edf n\u1ed9i \u0111\u1ecba<\/strong><\/span><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb<\/span>
\n Khu v\u1ef1c \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) Kho, b\u00e3i \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb ph\u1ea3i n\u1eb1m trong khu v\u1ef1c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 62 Lu\u1eadt H\u1ea3i quan;<\/span>
\n b) Doanh nghi\u1ec7p c\u00f3 \u0111\u0103ng k\u00fd kinh doanh ng\u00e0nh ngh\u1ec1 giao nh\u1eadn, v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, kinh doanh kho, b\u00e3i;<\/span>
\n c) \u0110\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb c\u00f3 di\u1ec7n t\u00edch kho t\u1ed1i thi\u1ec3u 1.000 m2 kh\u00f4ng bao g\u1ed3m b\u00e3i v\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ph\u1ee5 tr\u1ee3;<\/span>
\n d) \u0110\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c cho c\u01a1 quan h\u1ea3i quan nh\u01b0 tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c, n\u01a1i ki\u1ec3m tra h\u00e0ng h\u00f3a, n\u01a1i l\u1eafp \u0111\u1eb7t trang thi\u1ebft b\u1ecb ki\u1ec3m tra h\u1ea3i quan, kho ch\u1ee9a tang v\u1eadt vi ph\u1ea1m;<\/span>
\n \u0111) Kho, b\u00e3i ph\u1ea3i c\u00f3 h\u00e0ng r\u00e0o ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c xung quanh, \u0111\u01b0\u1ee3c trang b\u1ecb h\u1ec7 th\u1ed1ng camera gi\u00e1m s\u00e1t \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\n e) H\u00e0ng h\u00f3a ra v\u00e0o kho, b\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd b\u1eb1ng h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh v\u00e0 \u0111\u01b0\u1ee3c k\u1ebft n\u1ed1i v\u1edbi h\u1ec7 th\u1ed1ng gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 2. H\u1ed3 s\u01a1 th\u00e0nh l\u1eadp:<\/span>
\n a) \u0110\u01a1n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) Lu\u1eadn ch\u1ee9ng kinh t\u1ebf, k\u1ef9 thu\u1eadt x\u00e2y d\u1ef1ng: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y t\u1edd ch\u1ee9ng minh quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n d) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh c\u00f3 ng\u00e0nh ngh\u1ec1 kinh doanh kho, b\u00e3i: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n 3. Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp:<\/span>
\n a) Doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y g\u1eedi C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1;<\/span>
\n b) Trong th\u1eddi h\u1ea1n 10 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1, th\u1ef1c t\u1ebf kho, b\u00e3i, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp th\u00ec b\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t T\u1ed5ng c\u1ee5c H\u1ea3i quan xem x\u00e9t ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp;<\/span>
\n c) Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 k\u00e8m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m ki\u1ec3m tra, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u00e0 doanh nghi\u1ec7p n\u1ebfu ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/span>
\n \u0110\u1ed1i v\u1edbi \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb n\u1eb1m trong khu v\u1ef1c c\u1ea3ng bi\u1ec3n, c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan c\u1ea3ng bi\u1ec3n, c\u1ea3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp trong n\u1ed9i \u0111\u1ecba.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u thu h\u1eb9p, m\u1edf r\u1ed9ng di\u1ec7n t\u00edch, chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u00ec l\u1eadp h\u1ed3 s\u01a1 g\u1eedi C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1, h\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\n a) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u00ednh;<\/span>
\n b) S\u01a1 \u0111\u1ed3 kho, b\u00e3i khu v\u1ef1c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p: 01 b\u1ea3n ch\u1ee5p;<\/span>
\n c) Gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1eed d\u1ee5ng kho, b\u00e3i khi di chuy\u1ec3n, m\u1edf r\u1ed9ng: 01 b\u1ea3n ch\u1ee5p.<\/span>
\n Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c di chuy\u1ec3n, m\u1edf r\u1ed9ng, thu h\u1eb9p th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y. Ri\u00eang vi\u1ec7c m\u1edf r\u1ed9ng, thu h\u1eb9p di\u1ec7n t\u00edch c\u1ee7a \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb do C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 quy\u1ebft \u0111\u1ecbnh.<\/span>
\n 5. Tr\u01b0\u1eddng h\u1ee3p thay \u0111\u1ed5i t\u00ean ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb \u0111\u00e3 \u0111\u01b0\u1ee3c T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp theo v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n, doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m \u0111\u1ec3 bi\u1ebft, theo d\u00f5i.<\/span>
\n 6. C\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb:<\/span>
\n a) C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng do kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span>
\n b) Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng;<\/span>
\n c) Qu\u00e1 th\u1eddi h\u1ea1n 06 th\u00e1ng k\u1ec3 t\u1eeb khi c\u00f3 quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0a v\u00e0o ho\u1ea1t \u0111\u1ed9ng m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng;<\/span>
\n d) Trong 01 n\u0103m doanh nghi\u1ec7p 03 l\u1ea7n vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb, b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh b\u1eb1ng h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c ph\u1ea1t cho m\u1ed7i l\u00e0n v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n x\u1eed ph\u1ea1t c\u1ee7a Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 90. C\u00e1c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb<\/strong><\/span>
\n 1. \u0110\u00f3ng g\u00f3i, \u0111\u00f3ng g\u00f3i l\u1ea1i, s\u1eafp x\u1ebfp, s\u1eafp x\u1ebfp l\u1ea1i h\u00e0ng h\u00f3a ch\u1edd xu\u1ea5t kh\u1ea9u.<\/span>
\n 2. H\u00e0ng qu\u00e1 c\u1ea3nh, h\u00e0ng trung chuy\u1ec3n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u00e1c \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb trong c\u1ea3ng \u0111\u1ec3 chia t\u00e1ch, \u0111\u00f3ng gh\u00e9p chung container xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u00f3ng gh\u00e9p chung v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam.<\/span>
\n 3. Chia t\u00e1ch c\u00e1c l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 ch\u1edd l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u ho\u1eb7c \u0111\u00f3ng gh\u00e9p container v\u1edbi c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u kh\u00e1c \u0111\u1ec3 xu\u1ea5t sang n\u01b0\u1edbc th\u1ee9 ba.<\/span>
\n 4. Chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a trong th\u1eddi gian l\u01b0u gi\u1eef.<\/span>
\n \u0110i\u1ec1u 91. Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t h\u1ea3i quan<\/strong><\/span>
\n 1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef trong \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3nh \u0110i\u1ec1u 61 Lu\u1eadt H\u1ea3i quan, n\u1ebfu h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 57 Lu\u1eadt H\u1ea3i quan.<\/span>
\n 2. \u0110\u1ecba \u0111i\u1ec3m th\u01b0 gom h\u00e0ng l\u1ebb, h\u00e0ng h\u00f3a l\u01b0u gi\u1eef t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng, d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span>
\n 3. H\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb c\u1eeda kh\u1ea9u \u0111\u1ebfn \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb n\u1eb1m ngo\u00e0i c\u1eeda kh\u1ea9u v\u00e0 ng\u01b0\u1ee3c l\u1ea1i ho\u1eb7c h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n t\u1eeb \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb \u0111\u1ebfn c\u00e1c \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan kh\u00e1c ngo\u00e0i c\u1eeda kh\u1ea9u v\u00e0 ng\u01b0\u1ee3c l\u1ea1i ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan.<\/span>
\n 4. Vi\u1ec7c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u01b0u gi\u1eef t\u1ea1i \u0111\u1ecba \u0111i\u1ec3m thu gom h\u00e0ng l\u1ebb th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng III Lu\u1eadt H\u1ea3i quan.<\/span><\/p>\n

M\u1ee5c 3: KHO B\u1ea2O THU\u1ebe<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 92. Th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf<\/strong><\/span><\/p>\n

1. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) C\u00f3 h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin theo ti\u00eau chu\u1ea9n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 theo d\u00f5i, qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t, l\u01b0u gi\u1eef, t\u1ed3n trong kho;<\/span>
\n b) N\u1eb1m trong khu v\u1ef1c c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c ch\u1ee9a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o thu\u1ebf, \u0111\u01b0\u1ee3c l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng camera gi\u00e1m s\u00e1t \u0111\u00e1p \u1ee9ng ti\u00eau chu\u1ea9n c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a ra, v\u00e0o kho b\u1ea3o thu\u1ebf.<\/span>
\n 2. Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u t\u1eeb 40 tri\u1ec7u USD tr\u1edf l\u00ean \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf, ngo\u00e0i c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) C\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u \u00edt nh\u1ea5t 02 n\u0103m li\u00ean t\u1ee5c tr\u1edf l\u00ean m\u00e0 kh\u00f4ng vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 ph\u00e1p lu\u1eadt thu\u1ebf;<\/span>
\n b) Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea;<\/span>
\n c) Th\u1ef1c hi\u1ec7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf<\/span>
\n Doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 nhu c\u1ea7u th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf th\u00ec l\u1eadp h\u1ed3 s\u01a1 g\u1eedi C\u1ee5c H\u1ea3i quan n\u01a1i c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t. H\u1ed3 s\u01a1 g\u1ed3m:<\/span>
\n a) C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf;<\/span>
\n b) S\u01a1 \u0111\u1ed3 thi\u1ebft k\u1ebf khu v\u1ef1c kho b\u1ea3o thu\u1ebf: 01 b\u1ea3n sao.<\/span>
\n 4. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7 c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 ti\u1ebfn h\u00e0nh:<\/span>
\n a) Ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n th\u00e0nh l\u1eadp, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf;<\/span>
\n b) Kh\u1ea3o s\u00e1t th\u1ef1c t\u1ebf kho, b\u00e3i;<\/span>
\n c) B\u00e1o c\u00e1o, \u0111\u1ec1 xu\u1ea5t v\u00e0 g\u1eedi to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 v\u1ec1 T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span>
\n 5. Trong th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1, T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp kho b\u1ea3o thu\u1ebf n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 93. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho b\u1ea3o thu\u1ebf<\/strong><\/span>
\n 1. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u01b0a v\u00e0o kho b\u1ea3o thu\u1ebf th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, tr\u1eeb th\u1ee7 t\u1ee5c n\u1ed9p thu\u1ebf.<\/span>
\n 2. H\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o kho b\u1ea3o thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a ch\u1ee7 kho b\u1ea3o thu\u1ebf.<\/span>
\n 3. Khi \u0111\u01b0a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t, doanh nghi\u1ec7p ph\u1ea3i qu\u1ea3n l\u00fd, theo d\u00f5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea.<\/span>
\n \u0110i\u1ec1u 94. Ki\u1ec3m tra, gi\u00e1m s\u00e1t kho b\u1ea3o thu\u1ebf<\/strong><\/span>
\n 1. \u0110\u1ecbnh k\u1ef3 01 n\u0103m 01 l\u1ea7n, c\u01a1 quan H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra vi\u1ec7c t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd kho b\u1ea3o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p. N\u1ed9i dung ki\u1ec3m tra:<\/span>
\n a) Ki\u1ec3m tra vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 92 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span>
\n b) Ki\u1ec3m tra th\u1ef1c t\u1ebf l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u t\u1ed3n kho th\u1ef1c t\u1ebf v\u1edbi t\u1ed3n kho tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb theo d\u00f5i kho b\u1ea3o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a doanh nghi\u1ec7p.<\/span>
\n 2. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra:<\/span>
\n a) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 92 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ho\u1eb7c h\u00e0ng h\u00f3a ch\u1ee9a trong kho b\u1ea3o thu\u1ebf l\u00e0 h\u00e0ng h\u00f3a kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u th\u00ec x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n b) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ch\u1ea5p h\u00e0nh \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb theo d\u00f5i vi\u1ec7c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; xu\u1ea5t kho, nh\u1eadp kho th\u00ec t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n c) Tr\u01b0\u1eddng h\u1ee3p qua ki\u1ec3m tra ph\u00e1t hi\u1ec7n l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed3n kho th\u1ef1c t\u1ebf kh\u00f4ng \u0111\u00fang l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ed3n kho tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n, ch\u1ee9ng t\u1eeb theo d\u00f5i kho b\u1ea3o thu\u1ebf, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a doanh nghi\u1ec7p th\u00ec t\u00f9y theo m\u1ee9c \u0111\u1ed9 vi ph\u1ea1m x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 3. Ki\u1ec3m tra \u0111\u1ed9t xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ed3n kho:<\/span>
\n Trong qu\u00e1 tr\u00ecnh theo d\u00f5i t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 g\u1eedi kho b\u1ea3o thu\u1ebf, c\u01a1 quan H\u1ea3i quan ph\u00e1t hi\u1ec7n doanh nghi\u1ec7p nh\u1eadp nhi\u1ec1u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c b\u1ea3o thu\u1ebf nh\u01b0ng s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m xu\u1ea5t \u00edt h\u01a1n k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u0103ng k\u00fd ho\u1eb7c c\u00f3 \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin doanh nghi\u1ec7p ti\u00eau th\u1ee5 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c b\u1ea3o thu\u1ebf v\u00e0o n\u1ed9i \u0111\u1ecba th\u00ec ti\u1ebfn h\u00e0nh ki\u1ec3m tra s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 c\u00f2n t\u1ed3n kho \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m c\u1ee7a doanh nghi\u1ec7p v\u00e0 x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 4. Doanh nghi\u1ec7p c\u00f3 kho b\u1ea3o thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c vi\u1ec7c qu\u1ea3n l\u00fd kho b\u1ea3o thu\u1ebf; ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u01a1 quan h\u1ea3i quan trong vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ki\u1ec3m tra, gi\u00e1m s\u00e1t kho b\u1ea3o thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 95. Ch\u1ebf \u0111\u1ed9 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ea1i kho b\u1ea3o thu\u1ebf<\/strong><\/span>
\n 1. Ch\u1ee7 kho b\u1ea3o thu\u1ebf h\u00e0ng qu\u00fd b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a g\u1eedi kho b\u1ea3o thu\u1ebf, d\u1ef1 ki\u1ebfn k\u1ebf ho\u1ea1ch \u0111\u01b0a h\u00e0ng h\u00f3a g\u1eedi kho b\u1ea3o thu\u1ebf v\u00e0o s\u1ea3n xu\u1ea5t trong th\u1eddi gian ti\u1ebfp theo v\u1edbi c\u01a1 quan h\u1ea3i quan tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span>
\n 2. K\u1ebft th\u00fac n\u0103m k\u1ebf ho\u1ea1ch (ng\u00e0y 31 th\u00e1ng 12 h\u00e0ng n\u0103m), ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31 th\u00e1ng 01 n\u0103m ti\u1ebfp theo, doanh nghi\u1ec7p ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o theo \u0110i\u1ec3m \u0111 Kho\u1ea3n 2 \u0110i\u1ec1u 63 Lu\u1eadt H\u1ea3i quan v\u00e0 theo m\u1eabu do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh.<\/span>
\n Doanh nghi\u1ec7p c\u00f3 kho b\u1ea3o thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 g\u1eedi kho b\u1ea3o thu\u1ebf.<\/span>
\n \u0110i\u1ec1u 96. X\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 g\u1eedi kho b\u1ea3o thu\u1ebf b\u1ecb h\u01b0 h\u1ecfng, gi\u1ea3m ph\u1ea9m ch\u1ea5t trong kho b\u1ea3o thu\u1ebf<\/strong><\/span>
\n Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 g\u1eedi kho b\u1ea3o thu\u1ebf b\u1ecb h\u01b0 h\u1ecfng, gi\u1ea3m ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ec3 t\u00e1i xu\u1ea5t ho\u1eb7c ti\u00eau h\u1ee7y. Th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t. Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span>
\n 1. Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n g\u1eedi C\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho b\u1ea3o thu\u1ebf, n\u00eau r\u00f5 l\u00fd do c\u1ea7n ti\u00eau h\u1ee7y, t\u00ean nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, ch\u1ee7ng lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u (s\u1ed1, ng\u00e0y, th\u00e1ng, n\u0103m).<\/span>
\n 2. Doanh nghi\u1ec7p t\u1ef1 t\u1ed5 ch\u1ee9c v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c ti\u00eau h\u1ee7y. Vi\u1ec7c ti\u00eau h\u1ee7y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0 c\u01a1 quan m\u00f4i tr\u01b0\u1eddng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span>
\n 3. Sau khi ti\u00eau h\u1ee7y ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n ch\u1ee9ng nh\u1eadn v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ecd t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi gi\u00e1m s\u00e1t ti\u00eau h\u1ee7y.<\/span>
\n 4. Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 b\u1ea3o thu\u1ebf khi th\u1ef1c hi\u1ec7n ti\u00eau h\u1ee7y kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

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

KI\u1ec2M TRA SAU TH\u00d4NG QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 97. Ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan<\/strong><\/span><\/p>\n

1. \u0110\u1ed1i v\u1edbi h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng; Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a l\u1edbn, ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a ph\u1ee9c t\u1ea1p, c\u00f3 r\u1ee7i ro v\u1ec1 thu\u1ebf, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 th\u1ef1c hi\u1ec7n ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 2. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn chi ti\u1ebft th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 98. Ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan<\/strong><\/span>
\n 1. Ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan, tr\u1eeb c\u00e1c h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m tra theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 97 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span>
\n 2. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan:<\/span>
\n a) T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u01b0u ti\u00ean, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia, c\u00e1c t\u1eadp \u0111o\u00e0n, t\u1ed5ng c\u00f4ng ty c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, chi nh\u00e1nh ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i nhi\u1ec1u \u0111\u1ecba b\u00e0n;<\/span>
\n b) C\u1ee5c tr\u01b0\u1edfng t\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 tr\u1ee5 s\u1edf thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd;<\/span>
\n c) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a, \u0110i\u1ec3m b Kho\u1ea3n n\u00e0y.<\/span>
\n 3. Th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u 78 Lu\u1eadt H\u1ea3i quan:<\/span>
\n a) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1;<\/span>
\n b) C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra trong ph\u1ea1m vi to\u00e0n qu\u1ed1c.<\/span>
\n 4. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac ki\u1ec3m tra th\u00ec tr\u01b0\u1edfng \u0111o\u00e0n ki\u1ec3m tra k\u00fd bi\u00ean b\u1ea3n ki\u1ec3m tra. Trong th\u1eddi h\u1ea1n 05 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u00fd bi\u00ean b\u1ea3n, ng\u01b0\u1eddi khai h\u1ea3i quan ho\u00e0n th\u00e0nh vi\u1ec7c gi\u1ea3i tr\u00ecnh (n\u1ebfu c\u00f3).<\/span>
\n 5. Trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac vi\u1ec7c ki\u1ec3m tra, ng\u01b0\u1eddi quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra ph\u1ea3i k\u00fd k\u1ebft lu\u1eadn ki\u1ec3m tra v\u00e0 g\u1eedi cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span>
\n 6. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p k\u1ebft lu\u1eadn ki\u1ec3m tra c\u1ea7n c\u00f3 \u00fd ki\u1ebfn v\u1ec1 chuy\u00ean m\u00f4n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, c\u01a1 quan h\u1ea3i quan ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf k\u1ebft lu\u1eadn th\u00ec th\u1eddi h\u1ea1n k\u00fd ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra l\u00e0 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. C\u01a1 quan chuy\u00ean m\u00f4n c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n Tr\u01b0\u1eddng h\u1ee3p h\u1ebft th\u1eddi h\u1ea1n 30 ng\u00e0y c\u01a1 quan chuy\u00ean m\u00f4n c\u00f3 th\u1ea9m quy\u1ec1n kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec c\u01a1 quan h\u1ea3i quan ban h\u00e0nh k\u1ebft lu\u1eadn ki\u1ec3m tra.<\/span>
\n \u0110i\u1ec1u 99. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung, t\u1ea1m d\u1eebng, h\u1ee7y quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan<\/strong><\/span>
\n 1. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra xem x\u00e9t s\u1eeda \u0111\u1ed5i, b\u1ed5 sung trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Thay \u0111\u1ed5i th\u00e0nh vi\u00ean \u0111o\u00e0n ki\u1ec3m tra, thay \u0111\u1ed5i v\u1ec1 th\u1eddi gian, thay \u0111\u1ed5i ph\u1ea1m vi, n\u1ed9i dung ki\u1ec3m tra;<\/span>
\n b) Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan c\u00f3 sai s\u00f3t v\u1ec1 th\u1ec3 th\u1ee9c, n\u1ed9i dung, k\u1ef9 thu\u1eadt tr\u00ecnh b\u00e0y v\u0103n b\u1ea3n.<\/span>
\n 2. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra xem x\u00e9t t\u1ea1m d\u1eebng trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n a) Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111ang ch\u1ecbu s\u1ef1 ki\u1ec3m tra, thanh tra, \u0111i\u1ec1u tra c\u1ee7a c\u00e1c c\u01a1 quan thu\u1ebf, thanh tra, ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc, c\u00f4ng an;<\/span>
\n b) V\u00ec s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng m\u00e0 ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng th\u1ec3 ch\u1ea5p h\u00e0nh \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra.<\/span>
\n 3. Quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan \u0111\u01b0\u1ee3c ng\u01b0\u1eddi ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh h\u1ee7y trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 b\u1ecf tr\u1ed1n, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, m\u1ea5t t\u00edch, ng\u1eebng ho\u1ea1t \u0111\u1ed9ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c d\u1eabn \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Quy\u1ebft \u0111\u1ecbnh h\u1ee7y quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan ph\u1ea3i n\u00eau r\u00f5 l\u00fd do h\u1ee7y.<\/span>
\n \u0110i\u1ec1u 100. X\u1eed l\u00fd k\u1ebft qu\u1ea3 ki\u1ec3m tra sau th\u00f4ng quan<\/strong><\/span>
\n 1. Tr\u01b0\u1eddng h\u1ee3p Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\n a) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span>
\n b) Ban h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\n c) Th\u1ef1c hi\u1ec7n vi\u1ec7c thu thu\u1ebf, \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p thu\u1ebf theo c\u00e1c quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n d) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n \u0111) Kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;<\/span>
\n e) Theo d\u00f5i, nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/span>
\n 2. Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 th\u1ef1c hi\u1ec7n:<\/span>
\n a) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span>
\n b) Ban h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\n c) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n d) Kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;<\/span>
\n \u0111) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thu thu\u1ebf, \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p thu\u1ebf theo c\u00e1c quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n e) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c theo d\u00f5i, nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/span>
\n 3. Tr\u01b0\u1eddng h\u1ee3p T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u00ec T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u1ef1c hi\u1ec7n:<\/span>
\n a) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf;<\/span>
\n b) Ban h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\n c) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n d) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thu thu\u1ebf, \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p thu\u1ebf theo c\u00e1c quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n \u0111) Chuy\u1ec3n ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;<\/span>
\n e) T\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c theo d\u00f5i, nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n.<\/span>
\n 4. Tr\u01b0\u1eddng h\u1ee3p C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra th\u00ec C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Ki\u1ec3m tra sau th\u00f4ng quan th\u1ef1c hi\u1ec7n:<\/span>
\n a) Ban h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf v\u00e0 h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span>
\n b) Th\u1ef1c hi\u1ec7n vi\u1ec7c thu thu\u1ebf, \u0111\u00f4n \u0111\u1ed1c ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p thu\u1ebf theo c\u00e1c quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p thu\u1ebf (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n c) Ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u01b0\u1ee1ng ch\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span>
\n d) Kh\u1edfi t\u1ed1 v\u1ee5 \u00e1n h\u00ecnh s\u1ef1 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 t\u1ee5ng h\u00ecnh s\u1ef1;<\/span>
\n \u0111) Theo d\u00f5i, nh\u1eadp s\u1ed1 li\u1ec7u v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh k\u1ebf to\u00e1n;<\/span>
\n e) Ki\u1ebfn ngh\u1ecb T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/span><\/p>\n

Ch\u01b0\u01a1ng VII<\/strong><\/span>
\n C\u00c1C BI\u1ec6N PH\u00c1P NGHI\u1ec6P V\u1ee4 KI\u1ec2M SO\u00c1T H\u1ea2I QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 101. C\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 ki\u1ec3m so\u00e1t h\u1ea3i quan<\/strong><\/span><\/p>\n

1. C\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 ki\u1ec3m so\u00e1t h\u1ea3i quan g\u1ed3m:<\/span>
\n a) V\u1eadn \u0111\u1ed9ng qu\u1ea7n ch\u00fang tham gia ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n b) Tu\u1ea7n tra h\u1ea3i quan;<\/span>
\n c) Thu th\u1eadp, nghi\u00ean c\u1ee9u th\u00f4ng tin v\u1ec1 \u0111\u1ecba b\u00e0n, tuy\u1ebfn v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, v\u1ee5 vi\u1ec7c, hi\u1ec7n t\u01b0\u1ee3ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh v\u00e0 ng\u01b0\u1eddi c\u00f3 li\u00ean quan;<\/span>
\n d) Thu th\u1eadp, nghi\u00ean c\u1ee9u th\u00f4ng tin v\u1ec1 c\u00e1 nh\u00e2n c\u00f3 d\u1ea5u hi\u1ec7u ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n \u0111) Thu th\u1eadp, x\u1eed l\u00fd th\u00f4ng tin trong n\u01b0\u1edbc v\u00e0 ngo\u00e0i n\u01b0\u1edbc li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan. C\u1eed c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c h\u1ea3i quan ra n\u01b0\u1edbc ngo\u00e0i \u0111\u1ec3 x\u00e1c minh, thu th\u1eadp th\u00f4ng tin, t\u00e0i li\u1ec7u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 \u0111i\u1ec1u \u01b0\u1edbc Qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean;<\/span>
\n e) Tuy\u1ec3n ch\u1ecdn, x\u00e2y d\u1ef1ng, s\u1eed d\u1ee5ng nh\u1eefng ng\u01b0\u1eddi kh\u00f4ng thu\u1ed9c bi\u00ean ch\u1ebf c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n g) B\u1ed1 tr\u00ed c\u00f4ng ch\u1ee9c h\u1ea3i quan ki\u1ec3m tra, gi\u00e1m s\u00e1t, theo d\u00f5i di\u1ec5n bi\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n h) S\u1eed d\u1ee5ng c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n, k\u1ef9 thu\u1eadt nghi\u1ec7p v\u1ee5 chuy\u00ean d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 ki\u1ec3m tra, gi\u00e1m s\u00e1t, theo d\u00f5i di\u1ec5n bi\u1ebfn, ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi.<\/span>
\n 2. C\u01a1 quan h\u1ea3i quan s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 ki\u1ec3m so\u00e1t h\u1ea3i quan, ph\u01b0\u01a1ng ti\u1ec7n, trang thi\u1ebft b\u1ecb k\u1ef9 thu\u1eadt trong ho\u1ea1t \u0111\u1ed9ng ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi.<\/span>
\n 3. B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh ch\u1ebf \u0111\u1ed9 \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 ki\u1ec3m so\u00e1t h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y.<\/span>
\n \u0110i\u1ec1u 102. Tu\u1ea7n tra h\u1ea3i quan<\/strong><\/span>
\n 1. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c l\u1ef1c l\u01b0\u1ee3ng, ph\u01b0\u01a1ng ti\u1ec7n ti\u1ebfn h\u00e0nh bi\u1ec7n ph\u00e1p tu\u1ea7n tra trong \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan \u0111\u1ec3 ph\u00f2ng ch\u1ed1ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi.<\/span>
\n 2. Trong qu\u00e1 tr\u00ecnh tu\u1ea7n tra c\u01a1 quan h\u1ea3i quan c\u00f3 quy\u1ec1n:<\/span>
\n a) S\u1eed d\u1ee5ng \u0111\u00e8n hi\u1ec7u, c\u1edd hi\u1ec7u, ph\u00e1o hi\u1ec7u, loa, c\u00f2i \u0111\u1ec3 ra hi\u1ec7u l\u1ec7nh;<\/span>
\n b) T\u1ea1m d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ec3 kh\u00e1m x\u00e9t ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0ng h\u00f3a ch\u1ee9a tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i khi c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/span>
\n c) Kh\u00e1m ng\u01b0\u1eddi, kh\u00e1m ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, \u0111\u1ed3 v\u1eadt theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\n d) T\u1ea1m gi\u1eef ng\u01b0\u1eddi, t\u1ea1m gi\u1eef tang v\u1eadt, ph\u01b0\u01a1ng ti\u1ec7n vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span>
\n \u0111) Trong tr\u01b0\u1eddng h\u1ee3p l\u1ef1c l\u01b0\u1ee3ng ki\u1ec3m so\u00e1t \u0111ang th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 tu\u1ea7n tra t\u1ea1i v\u00f9ng n\u1ed9i th\u1ee7y, l\u00e3nh h\u1ea3i m\u00e0 ph\u00e1t hi\u1ec7n ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u00f3 d\u1ea5u hi\u1ec7u vi ph\u1ea1m ph\u00e1p lu\u1eadt th\u00ec ph\u00e1t t\u00edn hi\u1ec7u d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ec3 ki\u1ec3m tra theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Bi\u1ec3n Vi\u1ec7t Nam. Qua ki\u1ec3m tra, n\u1ebfu ph\u00e1t hi\u1ec7n vi ph\u1ea1m ph\u00e1p lu\u1eadt c\u1ea7n ph\u1ea3i ti\u1ebfn h\u00e0nh kh\u00e1m x\u00e9t th\u00ec ph\u1ea3i \u0111\u01b0a ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u1ec1 c\u1ea3ng ho\u1eb7c v\u1ecb tr\u00ed neo \u0111\u1eadu \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c kh\u00e1m x\u00e9t an to\u00e0n. Vi\u1ec7c kh\u00e1m x\u00e9t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span>
\n K\u1ebft th\u00fac ki\u1ec3m tra, c\u01a1 quan h\u1ea3i quan ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n. Bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c giao cho ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ho\u1eb7c ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i 01 b\u1ea3n.<\/span>
\n \u0110i\u1ec1u 103. T\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh v\u00e0 d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i<\/strong><\/span>
\n 1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh v\u00e0 d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i:<\/span>
\n a) C\u01a1 quan h\u1ea3i quan nh\u1eadn \u0111\u01b0\u1ee3c tin t\u1ed1 gi\u00e1c v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi v\u00e0 x\u00e1c \u0111\u1ecbnh th\u00f4ng tin \u0111\u00f3 l\u00e0 c\u00f3 c\u01a1 s\u1edf;<\/span>
\n b) C\u01a1 quan h\u1ea3i quan nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin t\u1eeb c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi ho\u1eb7c y\u00eau c\u1ea7u d\u1eebng, ho\u00e3n kh\u1edfi h\u00e0nh ph\u01b0\u01a1ng ti\u1ec7n t\u1eeb c\u00e1c c\u01a1 quan \u0111\u00f3;<\/span>
\n c) C\u01a1 quan h\u1ea3i quan nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin t\u1eeb h\u1ea3i quan c\u00e1c n\u01b0\u1edbc v\u1ec1 h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n d) Trong khi tu\u1ea7n tra, ki\u1ec3m so\u00e1t h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan ph\u00e1t hi\u1ec7n ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u00f3 d\u1ea5u hi\u1ec7u bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi;<\/span>
\n \u0111) Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ch\u1edf h\u00e0ng h\u00f3a \u0111ang l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, h\u00e0ng h\u00f3a ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e9p th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng m\u00e0 c\u1ed1 t\u00ecnh \u0111\u01b0a ra kh\u1ecfi khu v\u1ef1c ki\u1ec3m so\u00e1t h\u1ea3i quan;<\/span>
\n e) Khi c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u00f3 c\u1ea5t gi\u1ea5u h\u00e0ng h\u00f3a tr\u00e1i ph\u00e9p, c\u00f3 d\u1ea5u hi\u1ec7u kh\u00e1c vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span>
\n 2. Th\u1ea9m quy\u1ec1n t\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh v\u00e0 d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i<\/span>
\n a) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t h\u1ea3i quan thu\u1ed9c C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t ch\u1ed1ng bu\u00f4n l\u1eadu thu\u1ed9c C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu \u0111\u01b0\u1ee3c d\u1eebng, t\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong ph\u1ea1m vi \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan.<\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng n\u1ebfu kh\u00f4ng d\u1eebng ngay ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i th\u00ec tang v\u1eadt, t\u00e0i li\u1ec7u, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i c\u00f3 th\u1ec3 b\u1ecb t\u1ea9u t\u00e1n, ti\u00eau h\u1ee7y, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111ang thi h\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u1ec3 kh\u00e1m x\u00e9t v\u00e0 b\u00e1o c\u00e1o ngay v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n n\u00eau t\u1ea1i Kho\u1ea3n n\u00e0y;<\/span>
\n b) H\u1ea3i \u0111\u1ed9i tr\u01b0\u1edfng H\u1ea3i \u0111\u1ed9i ki\u1ec3m so\u00e1t tr\u00ean bi\u1ec3n thu\u1ed9c C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t h\u1ea3i quan thu\u1ed9c C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u01b0\u1ee3c d\u1eebng, t\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh ph\u01b0\u01a1ng ti\u1ec7n t\u1ea1i v\u00f9ng n\u1ed9i th\u1ee7y, l\u00e3nh h\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Bi\u1ec3n Vi\u1ec7t Nam.<\/span>
\n 3. Khi d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00e8n hi\u1ec7u, c\u1edd hi\u1ec7u, ph\u00e1o hi\u1ec7u, loa, c\u00f2i \u0111\u1ec3 d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span>
\n Vi\u1ec7c t\u1ea1m ho\u00e3n kh\u1edfi h\u00e0nh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ph\u1ea3i b\u1eb1ng quy\u1ebft \u0111\u1ecbnh c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m ho\u00e3n kh\u1edfi h\u00e0nh \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng th\u1ee7y n\u1ed9i \u0111\u1ecba v\u00e0 \u0111\u01b0\u1eddng bi\u1ec3n, c\u01a1 quan h\u1ea3i quan ph\u1ea3i th\u00f4ng b\u00e1o cho c\u1ea3ng v\u1ee5 h\u00e0ng h\u1ea3i.<\/span>
\n 4. Ng\u01b0\u1eddi ra quy\u1ebft \u0111\u1ecbnh t\u1ea1m ho\u00e3n vi\u1ec7c kh\u1edfi h\u00e0nh v\u00e0 d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 quy\u1ebft \u0111\u1ecbnh c\u1ee7a m\u00ecnh.<\/span>
\n \u0110i\u1ec1u 104. Truy \u0111u\u1ed5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi<\/strong><\/span>
\n 1. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i ch\u1edf h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi \u0111ang di chuy\u1ec3n t\u1eeb \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan ra ngo\u00e0i \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng h\u1ea3i quan th\u00ec c\u01a1 quan h\u1ea3i quan ti\u1ebfp t\u1ee5c truy \u0111u\u1ed5i \u0111\u1ec3 ng\u0103n ch\u1eb7n, x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\n 2. Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t h\u1ea3i quan thu\u1ed9c C\u1ee5c H\u1ea3i quan t\u1ec9nh, li\u00ean t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng, \u0110\u1ed9i tr\u01b0\u1edfng \u0110\u1ed9i ki\u1ec3m so\u00e1t ch\u1ed1ng bu\u00f4n l\u1eadu, H\u1ea3i \u0111\u1ed9i tr\u01b0\u1edfng H\u1ea3i \u0111\u1ed9i ki\u1ec3m so\u00e1t tr\u00ean bi\u1ec3n thu\u1ed9c C\u1ee5c \u0110i\u1ec1u tra ch\u1ed1ng bu\u00f4n l\u1eadu \u0111\u01b0\u1ee3c quy\u1ebft \u0111\u1ecbnh vi\u1ec7c truy \u0111u\u1ed5i.<\/span>
\n Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 c\u0103n c\u1ee9 cho r\u1eb1ng n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n ngay vi\u1ec7c truy \u0111u\u1ed5i th\u00ec ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi c\u00f3 th\u1ec3 b\u1ecb t\u1ea9u t\u00e1n, ti\u00eau h\u1ee7y, c\u00f4ng ch\u1ee9c h\u1ea3i quan \u0111ang thi h\u00e0nh nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n vi\u1ec7c truy \u0111u\u1ed5i v\u00e0 b\u00e1o c\u00e1o ngay v\u1edbi ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n n\u00eau t\u1ea1i Kho\u1ea3n n\u00e0y.<\/span>
\n 3. Khi th\u1ef1c hi\u1ec7n truy \u0111u\u1ed5i ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi, c\u00f4ng ch\u1ee9c h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i.<\/span>
\n 4. Vi\u1ec7c truy \u0111u\u1ed5i v\u00e0 d\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, h\u00e0ng h\u00f3a bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p qua bi\u00ean gi\u1edbi ph\u1ea3i \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o cho c\u01a1 quan c\u00f4ng an, b\u1ed9 \u0111\u1ed9i bi\u00ean ph\u00f2ng, c\u1ea3nh s\u00e1t bi\u1ec3n, qu\u1ea3n l\u00fd th\u1ecb tr\u01b0\u1eddng tr\u00ean \u0111\u1ecba b\u00e0n \u0111\u1ec3 ph\u1ed1i h\u1ee3p, \u0111\u1ed3ng th\u1eddi \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p ng\u0103n ch\u1eb7n, x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

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

TH\u00d4NG TIN H\u1ea2I QUAN<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 105. Th\u00f4ng tin h\u1ea3i quan<\/strong><\/span><\/p>\n

Th\u00f4ng tin h\u1ea3i quan bao g\u1ed3m:<\/span>
\n 1. Th\u00f4ng tin t\u1eeb ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan:<\/span>
\n a) Th\u00f4ng tin thu\u1ed9c b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh;<\/span>
\n b) Th\u00f4ng tin nghi\u1ec7p v\u1ee5 h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n 2. Th\u00f4ng tin t\u1eeb B\u1ed9, c\u01a1 quan ngang B\u1ed9 c\u00f3 li\u00ean quan:<\/span>
\n a) Th\u00f4ng tin v\u1ec1 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh;<\/span>
\n b) Th\u00f4ng tin v\u1ec1 c\u1ea5p ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh;<\/span>
\n c) Th\u00f4ng tin v\u1ec1 x\u1eed l\u00fd vi ph\u1ea1m \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span>
\n 3. Th\u00f4ng tin v\u1ec1 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh:<\/span>
\n a) Th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd, th\u00e0nh l\u1eadp, gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n v\u00e0 t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh;<\/span>
\n b) Th\u00f4ng tin v\u1ec1 qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh;<\/span>
\n c) Th\u00f4ng tin v\u1ec1 qu\u00e1 tr\u00ecnh tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c h\u1ea3i quan, thu\u1ebf, k\u1ebf to\u00e1n, th\u1ed1ng k\u00ea;<\/span>
\n d) Th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh do c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n.<\/span>
\n 4. C\u00e1c th\u00f4ng tin kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 106. Tr\u00e1ch nhi\u1ec7m thu th\u1eadp, cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u01a1 quan h\u1ea3i quan<\/strong><\/span>
\n 1. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c thu th\u1eadp th\u00f4ng tin h\u1ea3i quan, bao g\u1ed3m:<\/span>
\n a) Ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd th\u00f4ng tin h\u1ea3i quan th\u00f4ng qua ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p, trao \u0111\u1ed5i, k\u1ebft n\u1ed1i, chia s\u1ebb th\u00f4ng tin v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc, c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn l\u0129nh v\u1ef1c h\u1ea3i quan;<\/span>
\n b) Ti\u1ebfn h\u00e0nh c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 c\u1ea7n thi\u1ebft kh\u00e1c \u0111\u1ec3 thu th\u1eadp th\u00f4ng tin li\u00ean quan v\u1ec1 h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n 2. C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin h\u1ea3i quan, bao g\u1ed3m:<\/span>
\n a) Cung c\u1ea5p th\u00f4ng tin v\u1ec1 ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch, h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u1ea3i quan cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tham gia ho\u1eb7c c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh;<\/span>
\n b) Cung c\u1ea5p cho ng\u01b0\u1eddi khai h\u1ea3i quan c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan;<\/span>
\n c) Cung c\u1ea5p th\u00f4ng tin h\u1ea3i quan cho c\u00e1c c\u01a1 quan t\u01b0 ph\u00e1p, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00e1c;<\/span>
\n d) Cung c\u1ea5p th\u00f4ng tin th\u1ed1ng k\u00ea h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ed1ng k\u00ea;<\/span>
\n \u0111) Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng do y\u00eau c\u1ea7u ph\u1ea3i kh\u00f4i ph\u1ee5c v\u1ec1 d\u1eef li\u1ec7u h\u1ed3 s\u01a1 h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, c\u01a1 quan h\u1ea3i quan cung c\u1ea5p cho ng\u01b0\u1eddi khai h\u1ea3i quan c\u00e1c th\u00f4ng tin v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan.<\/span>
\n \u0110i\u1ec1u 107. Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc<\/strong><\/span>
\n 1. C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan t\u01b0 ph\u00e1p trong ph\u1ea1m vi ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 c\u1ee7a m\u00ecnh c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p cho c\u01a1 quan h\u1ea3i quan:<\/span>
\n a) Th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh v\u00e0 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a thu\u1ed9c l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh;<\/span>
\n b) Th\u00f4ng tin c\u1ea5p ph\u00e9p h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh;<\/span>
\n c) Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u00e0 k\u1ebft qu\u1ea3 x\u1eed l\u00fd vi ph\u1ea1m trong l\u0129nh v\u1ef1c qu\u1ea3n l\u00fd li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n d) Th\u00f4ng tin v\u1ec1 c\u00e1c c\u1ea3ng bi\u1ec3n, c\u1ea3ng s\u00f4ng bi\u00ean gi\u1edbi, c\u1ea3ng th\u1ee7y n\u1ed9i \u0111\u1ecba, c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf c\u00f3 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span>
\n \u0111) Th\u00f4ng tin v\u1ec1 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a;<\/span>
\n e) Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh v\u00e0 th\u00f4ng tin v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh.<\/span>
\n 2. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan t\u01b0 ph\u00e1p x\u00e2y d\u1ef1ng c\u00e1c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 trao \u0111\u1ed5i, cung c\u1ea5p th\u00f4ng tin h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 108. Tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan<\/strong><\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin cho c\u01a1 quan h\u1ea3i quan nh\u1eb1m ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng thu th\u1eadp x\u1eed l\u00fd th\u00f4ng tin, ki\u1ec3m tra h\u1ea3i quan, thanh tra v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra, x\u00e1c minh, x\u1eed l\u00fd c\u00e1c h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi:<\/span>
\n a) H\u1ed3 s\u01a1, th\u00f4ng tin giao d\u1ecbch thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 thanh to\u00e1n ti\u1ec1n thu\u1ebf li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan; th\u00f4ng tin v\u1ec1 s\u1ed1 ti\u1ec1n b\u1ea3o l\u00e3nh cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u1ee7a ng\u00e2n h\u00e0ng theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span>
\n b) H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb, th\u00f4ng tin v\u1ec1 s\u1ed1 t\u00e0i kho\u1ea3n thanh to\u00e1n, b\u1ea3n sao s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n thanh to\u00e1n, b\u1ea3n sao b\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n qu\u1ed1c t\u1ebf, b\u1ed9 ch\u1ee9ng t\u1eeb thanh to\u00e1n n\u1ed9i \u0111\u1ecba, thanh to\u00e1n bi\u00ean m\u1eadu qua ng\u00e2n h\u00e0ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 2. T\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m c\u00f3 ngh\u0129a v\u1ee5 cung c\u1ea5p h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1ea3o hi\u1ec3m theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra h\u1ea3i quan, thanh tra v\u00e0 ho\u1ea1t \u0111\u1ed9ng \u0111i\u1ec1u tra, x\u00e1c minh, x\u1eed l\u00fd c\u00e1c h\u00e0nh vi bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 3. C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u00e0 \u0111\u1ed1i t\u00e1c kinh doanh ho\u1eb7c kh\u00e1ch h\u00e0ng c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 4. Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a Vi\u1ec7t Nam ra n\u01b0\u1edbc ngo\u00e0i; th\u00f4ng tin v\u1ec1 \u0111\u0103ng k\u00fd v\u00e0 b\u1ea3o h\u1ed9 quy\u1ec1n s\u1edf h\u1eefu tr\u00ed tu\u1ec7, chuy\u1ec3n giao c\u00f4ng ngh\u1ec7 \u1edf Vi\u1ec7t Nam v\u00e0 n\u01b0\u1edbc ngo\u00e0i theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span>
\n 5. C\u00e1c Hi\u1ec7p h\u1ed9i ng\u00e0nh ngh\u1ec1 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p th\u00f4ng tin v\u1ec1 h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh c\u00e1c Hi\u1ec7p h\u1ed9i ng\u00e0nh ngh\u1ec1 x\u00e1c nh\u1eadn h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 109. H\u00ecnh th\u1ee9c cung c\u1ea5p th\u00f4ng tin<\/strong><\/span><\/p>\n

1. Th\u00f4ng tin h\u1ea3i quan \u0111\u01b0\u1ee3c cung c\u1ea5p, trao \u0111\u1ed5i d\u01b0\u1edbi d\u1ea1ng v\u0103n b\u1ea3n ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed. Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a th\u00f4ng tin h\u1ea3i quan d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span>
\n 2. Vi\u1ec7c trao \u0111\u1ed5i, cung c\u1ea5p th\u00f4ng tin h\u1ea3i quan \u1edf d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u00f4ng qua k\u1ebft n\u1ed1i m\u1ea1ng m\u00e1y t\u00ednh ho\u1eb7c th\u00f4ng qua h\u1ec7 th\u1ed1ng m\u1ea1ng di \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c th\u01b0 \u0111i\u1ec7n t\u1eed ho\u1eb7c tin nh\u1eafn t\u1eeb c\u00e1c \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan c\u00f4ng b\u1ed1 ch\u00ednh th\u1ee9c.<\/span><\/p>\n

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

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/span><\/p>\n

\u0110i\u1ec1u 110. Hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh<\/strong><\/span><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 15 th\u00e1ng 3 n\u0103m 2015.<\/span>
\n 2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 154\/2005\/N\u0110-CP ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2005 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, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; s\u1ed1 87\/2012\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 10 n\u0103m 2012 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; s\u1ed1 66\/2002\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2002 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh v\u00e0 qu\u00e0 bi\u1ebfu, t\u1eb7ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; s\u1ed1 06\/2003\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 01 n\u0103m 2003 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; s\u1ed1 40\/2007\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 3 n\u0103m 2007 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.<\/span>
\n 3. B\u00e3i b\u1ecf Kho\u1ea3n 2 \u0110i\u1ec1u 4, \u0110i\u1ec1u 6, \u0110i\u1ec1u 7, Kho\u1ea3n 5 \u0110i\u1ec1u 25, \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2013\/N\u0110-CP ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf; b\u00e3i b\u1ecf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 65\/2004\/Q\u0110-TTg ng\u00e0y 19 th\u00e1ng 4 n\u0103m 2004 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh Quy ch\u1ebf ho\u1ea1t \u0111\u1ed9ng c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng h\u1ea3i quan chuy\u00ean tr\u00e1ch ph\u00f2ng, ch\u1ed1ng bu\u00f4n l\u1eadu, v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi v\u00e0 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 19\/2011\/Q\u0110-TTg ng\u00e0y 23 th\u00e1ng 3 n\u0103m 2011 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 th\u00ed \u0111i\u1ec3m th\u1ef1c hi\u1ec7n ti\u1ebfp nh\u1eadn b\u1ea3n khai h\u00e0ng h\u00f3a, c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan v\u00e0 th\u00f4ng quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi t\u00e0u bi\u1ec3n nh\u1eadp c\u1ea3nh, xu\u1ea5t c\u1ea3nh.<\/span><\/p>\n

\u0110i\u1ec1u 111. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/strong><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh c\u00e1c \u0111i\u1ec1u, kho\u1ea3n \u0111\u01b0\u1ee3c giao t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh.<\/span>
\n 2. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n

\"Ngh\u1ecb<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 Ch\u00ednh ph\u1ee7 ban h\u00e0nh ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21\/1\/2015 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan<\/p>\n","protected":false},"author":7,"featured_media":3024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[346],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2989"}],"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=2989"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2989\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/3024"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2989"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}