{"id":29972,"date":"2017-02-28T02:05:37","date_gmt":"2017-02-28T02:05:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=29972"},"modified":"2017-03-03T03:47:16","modified_gmt":"2017-03-03T03:47:16","slug":"thong-tu-1062016tt-btc-huong-dan-thu-tuc-hai-quan-hoat-dong-kinh-doanh-xang-dau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=29972","title":{"rendered":"Th\u00f4ng t\u01b0 106\/2016\/TT-BTC H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u0103ng d\u1ea7u."},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\n——–<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 106\/2016\/TT-BTC<\/span><\/td>\nH\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2016<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

H\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG XU\u1ea4T, NH\u1eacP X\u0102NG D\u1ea6U, NGUY\u00caN LI\u1ec6U \u0110\u1ec2 PHA CH\u1ebe X\u0102NG D\u1ea6U V\u00c0 HO\u1ea0T \u0110\u1ed8NG PHA CH\u1ebe CHUY\u1ec2N \u0110\u1ed4I CH\u1ee6NG LO\u1ea0I X\u0102NG D\u1ea6U T\u1ea0I KHO NGO\u1ea0I QUAN X\u0102NG D\u1ea6U<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13 ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 45\/2005\/QH11 ng\u00e0y 14 th\u00e1ng 06 n\u0103m 2005;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH10 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006; 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 s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012; Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf s\u1ed1 71\/2014\/QH13 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i s\u1ed1 36\/2005\/QH11 ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Ch\u1ea5t l\u01b0\u1ee3ng, s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a s\u1ed1 05\/2007\/QH12 ng\u00e0y 21 th\u00e1ng 12 n\u0103m 2007;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/2015\/N\u0110-CP ng\u00e0y 12 th\u00e1ng 2 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2010\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2014\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 9 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh x\u0103ng d\u1ea7u;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 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;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP ng\u00e0y 20\/11\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd mua, b\u00e1n, gia c\u00f4ng v\u00e0 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a v\u1edbi n\u01b0\u1edbc ngo\u00e0i;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

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

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u1ec3 pha ch\u1ebf x\u0103ng d\u1ea7u; ho\u1ea1t \u0111\u1ed9ng pha ch\u1ebf, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u t\u1ea1i kho ngo\u1ea1i quan x\u0103ng d\u1ea7u.<\/em><\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/strong><\/span><\/h1>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong><\/span><\/h2>\n

Th\u00f4ng t\u01b0 n\u00e0y quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u1ec3 t\u1ed3n ch\u1ee9a, pha ch\u1ebf x\u0103ng d\u1ea7u v\u00e0 ho\u1ea1t \u0111\u1ed9ng pha ch\u1ebf, chuy\u1ec3n \u0111\u1ed5i ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u t\u1ea1i kho ngo\u1ea1i quan x\u0103ng d\u1ea7u.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

1. Th\u01b0\u01a1ng nh\u00e2n \u0111\u1ea7u m\u1ed1i theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 83\/2014\/N\u0110-CP ng\u00e0y 03 th\u00e1ng 9 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 kinh doanh x\u0103ng d\u1ea7u v\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee7 h\u00e0ng).<\/span><\/p>\n

2. C\u00f4ng ty kinh doanh kho ngo\u1ea1i quan x\u0103ng d\u1ea7u (sau \u0111\u00e2y g\u1ecdi l\u00e0 ch\u1ee7 kho);<\/span><\/p>\n

3. Th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh.<\/span><\/p>\n

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

5. C\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 \u0111o l\u01b0\u1eddng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan;<\/span><\/p>\n

\u0110i\u1ec1u 3. Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n \u0111\u1ed5i ch\u1ee7ng lo\u1ea1i v\u00e0 pha ch\u1ebf x\u0103ng d\u1ea7u trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u<\/strong><\/span><\/h2>\n

1. Chuy\u1ec3n \u0111\u1ed5i ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u (sau \u0111\u00e2y g\u1ecdi l\u00e0 chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u)<\/span><\/p>\n

X\u0103ng d\u1ea7u ch\u1ee9a trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u (sau \u0111\u00e2y g\u1ecdi l\u00e0 kho) ch\u1ec9 \u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n lo\u1ea1i \u0111\u1ec3 xu\u1ea5t kho \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i theo y\u00eau c\u1ea7u c\u1ee7a ch\u1ee7 h\u00e0ng tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i \u0111\u1ec3 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) Ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i \u0111\u1ec3 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i; v\u00e0<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i \u0111\u1ec3 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh r\u00f5 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, n\u01a1i nh\u1eadn h\u00e0ng l\u00e0 c\u1ea3ng, \u0111\u1ecba \u0111i\u1ec3m \u1edf n\u01b0\u1edbc ngo\u00e0i; v\u00e0<\/span><\/p>\n

c) X\u0103ng d\u1ea7u \u0111\u00e3 chuy\u1ec3n lo\u1ea1i \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00e1i nh\u1eadp, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

2. Pha ch\u1ebf x\u0103ng d\u1ea7u:<\/span><\/p>\n

a) Vi\u1ec7c pha ch\u1ebf x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng h\u00ecnh th\u1ee9c:<\/span><\/p>\n

a.1) b\u01a1m t\u1eeb c\u00e1c b\u1ed3n b\u1ec3 kh\u00e1c nhau v\u00e0o chung m\u1ed9t b\u1ed3n, b\u1ec3;<\/span><\/p>\n

a.2) \u0111\u01b0\u1ee3c pha ch\u1ebf tr\u00ean tuy\u1ebfn \u1ed1ng;<\/span><\/p>\n

a.3) c\u00e1c h\u00ecnh th\u1ee9c pha ch\u1ebf kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

b) Ch\u1ee7 kho c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef v\u00e0 xu\u1ea5t tr\u00ecnh cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i c\u00e1c nguy\u00ean li\u1ec7u, ph\u1ee5 gia, th\u00e0nh ph\u1ea9m \u0111\u1ea7u v\u00e0o khi pha ch\u1ebf c\u0169ng nh\u01b0 c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, t\u1ef7 l\u1ec7 hao h\u1ee5t c\u1ee7a c\u00e1c nguy\u00ean li\u1ec7u, th\u00e0nh ph\u1ea9m l\u00e0 s\u1ea3n ph\u1ea9m c\u1ee7a qu\u00e1 tr\u00ecnh pha ch\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a nguy\u00ean li\u1ec7u, ph\u1ee5 gia v\u00e0 th\u00e0nh ph\u1ea9m tr\u01b0\u1edbc, sau qu\u00e1 tr\u00ecnh pha ch\u1ebf v\u00e0 t\u1ec9 l\u1ec7 hao h\u1ee5t trong qu\u00e1 tr\u00ecnh pha ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 4. M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3<\/strong><\/span><\/h2>\n

1. \u0110\u1ed1i v\u1edbi vi\u1ec7c b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp, xu\u1ea5t kho:<\/span><\/p>\n

X\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u ch\u1ec9 \u0111\u01b0\u1ee3c xu\u1ea5t, nh\u1eadp kho sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp kho, khai b\u00e1o xu\u1ea5t kho, v\u00e0 ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan theo quy \u0111\u1ecbnh. Ch\u1ee7 kho \u0111\u01b0\u1ee3c b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u theo quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n

a) Tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng thu\u00ea kho v\u1edbi ch\u1ee7 h\u00e0ng (tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 kho th\u00ec kh\u00f4ng y\u00eau c\u1ea7u h\u1ee3p \u0111\u1ed3ng thu\u00ea kho), ch\u1ee7 kho b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0o b\u1ed3n, b\u1ec3 thu\u1ed9c kho.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0o b\u1ed3n, b\u1ec3 \u0111\u00e3 ch\u1ee9a x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u, ch\u1ee7 kho ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f9ng ch\u1ee7ng lo\u1ea1i, c\u00f9ng ch\u1ea5t l\u01b0\u1ee3ng v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111ang ch\u1ee9a trong b\u1ed3n, b\u1ec3 \u0111\u00f3 v\u00e0 ch\u1ee7 kho ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng.<\/span><\/p>\n

b) C\u00f4ng ch\u1ee9c h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh x\u0103ng d\u1ea7u \u0111\u1ec3 qu\u1ea3n l\u00fd kho, b\u1ed3n b\u1ec3 c\u1ee7a kho, kh\u1ed1i l\u01b0\u1ee3ng x\u0103ng d\u1ea7u nh\u1eadp, xu\u1ea5t kho.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 kho c\u00f3 b\u1ed3n b\u1ec3 li\u00ean ho\u00e0n v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh ki\u1ec3m so\u00e1t vi\u1ec7c b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u00e3 \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 20 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC ng\u00e0y 06 th\u00e1ng 05 n\u0103m 2016 c\u1ee7a 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 x\u0103ng d\u1ea7u, h\u00f3a ch\u1ea5t, kh\u00ed xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, chuy\u1ec3n kh\u1ea9u, qu\u00e1 c\u1ea3nh; nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t v\u00e0 pha ch\u1ebf ho\u1eb7c gia c\u00f4ng xu\u1ea5t kh\u1ea9u x\u0103ng d\u1ea7u, kh\u00ed; d\u1ea7u th\u00f4 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC) th\u00ec ch\u1ee7 kho th\u00f4ng b\u00e1o vi\u1ec7c b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u cho c\u01a1 quan h\u1ea3i quan (bao g\u1ed3m c\u00e1c th\u00f4ng tin v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m, th\u1eddi gian, kh\u1ed1i l\u01b0\u1ee3ng b\u01a1m) v\u00e0 c\u01a1 quan h\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u c\u1ee7a h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh \u0111\u1ec3 gi\u00e1m s\u00e1t qu\u1ea3n l\u00fd kho, b\u1ed3n b\u1ec3 c\u1ee7a kho, kh\u1ed1i l\u01b0\u1ee3ng x\u0103ng d\u1ea7u xu\u1ea5t, nh\u1eadp kho.<\/span><\/p>\n

c) Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf gi\u00e1m s\u00e1t quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c gi\u00e1m s\u00e1t ph\u00f9 h\u1ee3p.<\/span><\/p>\n

2. Th\u1eddi h\u1ea1n l\u01b0u gi\u1eef, b\u1ea3o qu\u1ea3n x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1ea1i kho ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho, h\u1ee3p \u0111\u1ed3ng pha ch\u1ebf ho\u1eb7c h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n lo\u1ea1i v\u00e0 tu\u00e2n th\u1ee7 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 61 Lu\u1eadt H\u1ea3i quan n\u0103m 2014, \u0110i\u1ec1u 84 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21\/01\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 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 h\u1ea3i quan (sau \u0111\u00e2y g\u1ecdi l\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP).<\/span><\/p>\n

3. Gi\u1ea5y Th\u00f4ng b\u00e1o ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng:<\/span><\/p>\n

X\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u xu\u1ea5t kho \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, th\u01b0\u01a1ng nh\u00e2n n\u1ed9p cho c\u01a1 quan H\u1ea3i quan b\u1ea3n ch\u00ednh gi\u1ea5y Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra tr\u01b0\u1edbc khi th\u00f4ng quan h\u00e0ng h\u00f3a;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia, c\u01a1 quan qu\u1ea3n l\u00fd chuy\u00ean ng\u00e0nh g\u1eedi gi\u1ea5y Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

4. X\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i nh\u1eadp, xu\u1ea5t kho:<\/span><\/p>\n

a) X\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho; x\u0103ng d\u1ea7u sau pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i. Ch\u1ee7 kho ho\u1eb7c ch\u1ee7 h\u00e0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd gi\u00e1m \u0111\u1ecbnh v\u00e0 n\u1ed9p gi\u1ea5y ch\u1ee9ng nh\u1eadn cho c\u01a1 quan H\u1ea3i quan trong th\u1eddi h\u1ea1n 8 gi\u1edd (k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0o b\u1ed3n, b\u1ec3 ho\u1eb7c k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i).<\/span><\/p>\n

Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho x\u00e1c nh\u1eadn qua khu v\u1ef1c gi\u00e1m s\u00e1t theo ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u00e3 nh\u1eadp, xu\u1ea5t kho tr\u00ean H\u1ec7 th\u1ed1ng ho\u1eb7c tr\u00ean t\u1edd khai h\u1ea3i quan theo m\u1eabu HQ\/2015\/NK t\u1ea1i Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi l\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC).<\/span><\/p>\n

5. \u0110\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, x\u0103ng d\u1ea7u sau pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i xu\u1ea5t kho \u0111\u01b0\u1ee3c l\u1ea5y ra t\u1eeb b\u1ed3n, b\u1ec3 th\u00ec vi\u1ec7c gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng (n\u1ebfu c\u00f3) l\u00e0 vi\u1ec7c gi\u00e1m \u0111\u1ecbnh, ki\u1ec3m tra cho c\u1ea3 l\u00f4 h\u00e0ng xu\u1ea5t; kh\u00f4ng y\u00eau c\u1ea7u ph\u1ea3i gi\u00e1m \u0111\u1ecbnh v\u00e0 ki\u1ec3m tra x\u0103ng d\u1ea7u ri\u00eang l\u1ebb cho t\u1eebng ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i x\u0103ng d\u1ea7u c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 gi\u00e1m \u0111\u1ecbnh v\u00e0 ki\u1ec3m tra.<\/span><\/p>\n

6. L\u1ea5y m\u1eabu x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i xu\u1ea5t kho (n\u1ebfu c\u00f3):<\/span><\/p>\n

Ch\u1ee7 h\u00e0ng, ch\u1ee7 kho c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1ea5y m\u1eabu x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho, x\u0103ng d\u1ea7u sau pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i xu\u1ea5t kho. Vi\u1ec7c l\u1ea5y m\u1eabu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u00f4ng ch\u1ee9c H\u1ea3i quan v\u00e0 \u0111\u01b0\u1ee3c ni\u00eam phong theo quy \u0111\u1ecbnh.<\/span><\/p>\n

7. T\u1ef7 l\u1ec7 hao h\u1ee5t \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u1eadp, xu\u1ea5t, pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i, b\u1ea3o qu\u1ea3n, t\u1ed3n tr\u1eef x\u0103ng d\u1ea7u trong kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh c\u1ee7a Th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec t\u1ef7 l\u1ec7 hao h\u1ee5t c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a B\u1ed9 C\u00f4ng th\u01b0\u01a1ng.<\/span><\/p>\n

8. Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u, ch\u1ee7 kho ph\u1ea3i th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho tr\u01b0\u1edbc 8 gi\u1edd l\u00e0m vi\u1ec7c.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/strong><\/span><\/h1>\n

QUY \u0110\u1ecaNH C\u1ee4 TH\u1ec2<\/strong><\/span><\/h1>\n

\u0110i\u1ec1u 5. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kho ngo\u1ea1i quan x\u0103ng d\u1ea7u<\/strong><\/span><\/h2>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span><\/p>\n

a) T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c II v\u00e0 khai v\u1eadn chuy\u1ec3n k\u1ebft h\u1ee3p theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan khai v\u00e0 n\u1ed9p 02 b\u1ea3n ch\u00ednh t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo m\u1eabu HQ\/2015\/NK Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC.<\/span><\/p>\n

b) V\u1eadn t\u1ea3i \u0111\u01a1n ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9): N\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span><\/p>\n

c) H\u1ee3p \u0111\u1ed3ng thu\u00ea kho: Xu\u1ea5t tr\u00ecnh cho c\u01a1 quan H\u1ea3i quan khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 kho th\u00ec kh\u00f4ng y\u00eau c\u1ea7u h\u1ee3p \u0111\u1ed3ng thu\u00ea kho. Th\u1eddi h\u1ea1n g\u1eedi kho \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea kho v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 kho thay m\u1eb7t ch\u1ee7 h\u00e0ng th\u1ef1c hi\u1ec7n khai b\u00e1o h\u1ea3i quan th\u00ec ch\u1ee7 kho ph\u1ea3i l\u00e0 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

d) Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i: N\u1ed9p 01 b\u1ea3n ch\u00ednh trong th\u1eddi gian 8 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac b\u01a1m x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0o b\u1ed3n, b\u1ec3 ch\u1ee9a t\u1ea1i kho.<\/span><\/p>\n

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

a) Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

b) C\u1eadp nh\u1eadt th\u00f4ng tin \u0111\u1ebfn \u0111\u00edch c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kho tr\u00ean H\u1ec7 th\u1ed1ng;<\/span><\/p>\n

c) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 hai c\u1ee7a th\u00e1ng ti\u1ebfp theo, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1:<\/span><\/p>\n

M\u1ed7i qu\u00fd, v\u00e0o ng\u00e0y 05 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo, C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 c\u0103n c\u1ee9 b\u00e1o c\u00e1o x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 kho, ch\u1ee7 h\u00e0ng:<\/span><\/p>\n

a) Khai t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, n\u1ed9p, l\u01b0u gi\u1eef c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i l\u00f4 h\u00e0ng th\u00f4ng qua th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

c) \u0110\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u1eadp kho ch\u1ee9a trong b\u1ed3n b\u1ec3 trong th\u1eddi gian ch\u1edd th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

d) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ti\u1ebfp theo, ch\u1ee7 kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho (theo M\u1eabu BC02-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y);<\/span><\/p>\n

\u0111) C\u1eadp nh\u1eadt th\u00f4ng tin x\u0103ng d\u1ea7u nh\u1eadp kho v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho c\u1ee7a ch\u1ee7 kho v\u00e0 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho.<\/span><\/p>\n

5. X\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan x\u0103ng d\u1ea7u kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

\u0110i\u1ec1u 6. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u1ed9i \u0111\u1ecba nh\u1eadp kho ngo\u1ea1i quan x\u0103ng d\u1ea7u.<\/strong><\/span><\/h2>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng thu\u00ea kho: Xu\u1ea5t tr\u00ecnh cho c\u01a1 quan H\u1ea3i quan khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 kho th\u00ec kh\u00f4ng y\u00eau c\u1ea7u h\u1ee3p \u0111\u1ed3ng thu\u00ea kho. Th\u1eddi h\u1ea1n g\u1eedi kho \u00e1p d\u1ee5ng nh\u01b0 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea kho v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y c\u01a1 quan h\u1ea3i quan x\u00e1c nh\u1eadn h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t tr\u00ean H\u1ec7 th\u1ed1ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 kho thay m\u1eb7t ch\u1ee7 h\u00e0ng th\u1ef1c hi\u1ec7n khai b\u00e1o h\u1ea3i quan th\u00ec ch\u1ee7 kho ph\u1ea3i l\u00e0 \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/span><\/p>\n

b) Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

c) Quy\u1ebft \u0111\u1ecbnh bu\u1ed9c t\u00e1i xu\u1ea5t c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p bu\u1ed9c t\u00e1i xu\u1ea5t): N\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng \u1ee7y quy\u1ec1n.<\/span><\/p>\n

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

a) Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

b) X\u00e1c nh\u1eadn \u201ch\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o kho\u201d tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y (tr\u01b0\u1eddng h\u1ee3p khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y);<\/span><\/p>\n

c) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 hai c\u1ee7a th\u00e1ng ti\u1ebfp theo, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u1ed9i \u0111\u1ecba nh\u1eadp kho (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 kho, ch\u1ee7 h\u00e0ng:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

b) N\u1ed9p, l\u01b0u gi\u1eef h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i l\u00f4 h\u00e0ng th\u00f4ng qua th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

d) \u0110\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o kho ch\u1ee9a trong b\u1ed3n b\u1ec3 trong th\u1eddi gian ch\u1edd th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

\u0111) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ti\u1ebfp theo, ch\u1ee7 kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u xu\u1ea5t kho (theo M\u1eabu BC02-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y);<\/span><\/p>\n

e) C\u1eadp nh\u1eadt th\u00f4ng tin x\u0103ng d\u1ea7u nh\u1eadp kho v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho c\u1ee7a ch\u1ee7 kho v\u00e0 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho.<\/span><\/p>\n

4. X\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan x\u0103ng d\u1ea7u ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 7. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u.<\/strong><\/span><\/h2>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span><\/p>\n

a) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u v\u00e0 ph\u01b0\u01a1ng \u00e1n chuy\u1ec3n lo\u1ea1i (trong \u0111\u00f3 n\u00eau r\u00f5 x\u0103ng d\u1ea7u d\u1ef1 ki\u1ebfn chuy\u1ec3n lo\u1ea1i thu\u1ed9c t\u1edd khai n\u00e0o, l\u00fd do chuy\u1ec3n lo\u1ea1i, s\u1ed1 l\u01b0\u1ee3ng d\u1ef1 ki\u1ebfn chuy\u1ec3n lo\u1ea1i): N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y: N\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 kho;<\/span><\/p>\n

c) Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i c\u1ee7a x\u0103ng d\u1ea7u d\u1ef1 ki\u1ebfn chuy\u1ec3n lo\u1ea1i: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

d) B\u1ea3ng k\u00ea x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i (theo M\u1eabu BK01-XDSCL Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): N\u1ed9p 02 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

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

a) Sau khi nh\u1eadn h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho x\u00e1c nh\u1eadn tr\u00ean B\u1ea3ng k\u00ea x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i, tr\u1ea3 ch\u1ee7 kho 01 b\u1ea3n ch\u00ednh, l\u01b0u c\u01a1 quan H\u1ea3i quan 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b) Gi\u00e1m s\u00e1t, \u0111\u1ea3m b\u1ea3o x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c xu\u1ea5t kho \u0111\u1ec3 \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i;<\/span><\/p>\n

c) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 hai c\u1ee7a th\u00e1ng ti\u1ebfp theo, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i t\u1ea1i kho (theo M\u1eabu BC03-XDCL Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1:<\/span><\/p>\n

M\u1ed7i qu\u00fd, v\u00e0o ng\u00e0y 05 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo, C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 c\u0103n c\u1ee9 b\u00e1o c\u00e1o x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i c\u1ee7a Chi c\u1ee5c H\u1ea3i quan t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 x\u0103ng d\u1ea7u chuy\u1ec3n lo\u1ea1i t\u1ea1i kho trong \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd (theo M\u1eabu BC03-XDCL Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 kho:<\/span><\/p>\n

a) N\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i l\u00f4 h\u00e0ng th\u00f4ng qua th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

c) X\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c xu\u1ea5t kho \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i theo \u0111\u00fang th\u1eddi h\u1ea1n t\u1ea1i h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i;<\/span><\/p>\n

d) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c c\u1ee7a th\u00e1ng ti\u1ebfp theo, ch\u1ee7 kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho v\u1ec1 x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i t\u1ea1i kho (theo M\u1eabu BC03-XDCL Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

\u0110i\u1ec1u 8. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi pha ch\u1ebf x\u0103ng d\u1ea7u trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u.<\/strong><\/span><\/h2>\n

1. H\u1ed3 s\u01a1 n\u1ed9p h\u1ea3i quan:<\/span><\/p>\n

a) Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh pha ch\u1ebf:<\/span><\/p>\n

a.1) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd c\u01a1 s\u1edf pha ch\u1ebf x\u0103ng d\u1ea7u: N\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a ch\u1ee7 kho;<\/span><\/p>\n

a.2) V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c pha ch\u1ebf x\u0103ng d\u1ea7u v\u00e0 ph\u01b0\u01a1ng \u00e1n pha ch\u1ebf: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

a.3) T\u1edd khai nh\u1eadp kho c\u1ee7a x\u0103ng d\u1ea7u d\u1ef1 ki\u1ebfn pha ch\u1ebf: N\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng \u1ee7y quy\u1ec1n;<\/span><\/p>\n

a.4) H\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5 pha ch\u1ebf (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u00ea d\u1ecbch v\u1ee5 pha ch\u1ebf): N\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn v\u00e0 \u0111\u00f3ng d\u1ea5u c\u1ee7a ch\u1ee7 kho;<\/span><\/p>\n

a.5) Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i c\u1ee7a x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u l\u00e0 \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e1 tr\u00ecnh pha ch\u1ebf: N\u1ed9p 01 b\u1ea3n ch\u1ee5p t\u1eeb b\u1ea3n ch\u00ednh c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a th\u01b0\u01a1ng nh\u00e2n.<\/span><\/p>\n

b) Sau khi ti\u1ebfn h\u00e0nh pha ch\u1ebf:<\/span><\/p>\n

b.1) Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u1ee7a s\u1ea3n ph\u1ea9m x\u0103ng d\u1ea7u sau pha ch\u1ebf: N\u1ed9p 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b.2) B\u1ea3ng k\u00ea x\u0103ng d\u1ea7u sau pha ch\u1ebf (theo M\u1eabu BK02-XDPC Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): N\u1ed9p 02 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

b.3) B\u1ea3ng \u0111\u1ecbnh m\u1ee9c x\u0103ng d\u1ea7u sau pha ch\u1ebf (theo M\u1eabu B\u0110MXDPC Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y): N\u1ed9p 02 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

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

a) Sau khi nh\u1eadn h\u1ed3 s\u01a1 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, l\u00e3nh \u0111\u1ea1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho cho ph\u00e9p ti\u1ebfn h\u00e0nh pha ch\u1ebf v\u00e0 quy\u1ebft \u0111\u1ecbnh h\u00ecnh th\u1ee9c gi\u00e1m s\u00e1t ph\u00f9 h\u1ee3p;<\/span><\/p>\n

b) C\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t vi\u1ec7c pha ch\u1ebf x\u0103ng d\u1ea7u, t\u1ed5ng h\u1ee3p th\u1ed1ng k\u00ea s\u1ed1 li\u1ec7u, theo d\u00f5i x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o c\u1ee7a qu\u00e1 tr\u00ecnh pha ch\u1ebf v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf;<\/span><\/p>\n

c) K\u1ebft th\u00fac qu\u00e1 tr\u00ecnh pha ch\u1ebf, x\u00e1c nh\u1eadn tr\u00ean B\u1ea3ng k\u00ea x\u0103ng d\u1ea7u sau pha ch\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b2 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, tr\u1ea3 ch\u1ee7 kho 01 b\u1ea3n ch\u00ednh, l\u01b0u c\u01a1 quan H\u1ea3i quan 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

d) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 hai c\u1ee7a th\u00e1ng ti\u1ebfp theo, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 x\u0103ng d\u1ea7u sau pha ch\u1ebf t\u1ea1i kho (theo M\u1eabu BC04-XDPC Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

2. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1:<\/span><\/p>\n

M\u1ed7i qu\u00fd, v\u00e0o ng\u00e0y 05 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo, C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u0103n c\u1ee9 b\u00e1o c\u00e1o x\u0103ng d\u1ea7u sau pha ch\u1ebf c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 x\u0103ng d\u1ea7u pha ch\u1ebf t\u1ea1i kho (theo M\u1eabu BC04-XDPC Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 kho:<\/span><\/p>\n

a) N\u1ed9p h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

b) \u0110\u1ea3m b\u1ea3o nguy\u00ean tr\u1ea1ng x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u nh\u1eadp kho ch\u1ee9a trong b\u1ed3n b\u1ec3 ch\u1ee9a x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u d\u1ef1 ki\u1ebfn pha ch\u1ebf v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf trong th\u1eddi gian ch\u1edd th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

c) S\u1ea3n ph\u1ea9m x\u0103ng d\u1ea7u sau pha ch\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean li\u1ec7u ti\u1ebfp t\u1ee5c pha ch\u1ebf, ch\u1ee7 kho ch\u1ecbu tr\u00e1ch nhi\u1ec7m ho\u00e0n to\u00e0n v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng tr\u01b0\u1edbc, sau qu\u00e1 tr\u00ecnh pha ch\u1ebf, t\u1ec9 l\u1ec7 hao h\u1ee5t trong qu\u00e1 tr\u00ecnh pha ch\u1ebf v\u00e0 n\u1ed9p b\u1ed5 sung b\u1ea3n sao b\u1ed9 h\u1ed3 s\u01a1 \u0111\u00e3 pha ch\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m nguy\u00ean li\u1ec7u pha ch\u1ebf;<\/span><\/p>\n

d) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ti\u1ebfp theo, ch\u1ee7 kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho v\u1ec1 x\u0103ng d\u1ea7u sau pha ch\u1ebf t\u1ea1i kho (theo M\u1eabu BC04-XDPC Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y);<\/span><\/p>\n

\u0111) Ch\u1ee7 kho c\u00f3 tr\u00e1ch nhi\u1ec7m l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 v\u00e0 xu\u1ea5t tr\u00ecnh cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ea7y \u0111\u1ee7 c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i c\u00e1c nguy\u00ean li\u1ec7u, ph\u1ee5 gia, th\u00e0nh ph\u1ea9m \u0111\u1ea7u v\u00e0o khi pha ch\u1ebf c\u0169ng nh\u01b0 c\u00e1c s\u1ed1 li\u1ec7u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, ch\u1ea5t l\u01b0\u1ee3ng, t\u1ef7 l\u1ec7 hao h\u1ee5t c\u1ee7a c\u00e1c nguy\u00ean li\u1ec7u, th\u00e0nh ph\u1ea9m l\u00e0 s\u1ea3n ph\u1ea9m c\u1ee7a qu\u00e1 tr\u00ecnh pha ch\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 9. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau khi pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i t\u1eeb kho ngo\u1ea1i quan x\u0103ng d\u1ea7u \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i.<\/strong><\/span><\/h2>\n

1. H\u1ed3 s\u01a1 h\u1ea3i quan:<\/span><\/p>\n

a) Phi\u1ebfu xu\u1ea5t kho do ch\u1ee7 kho l\u1eadp theo quy \u0111\u1ecbnh v\u1ec1 ph\u00e1p lu\u1eadt k\u1ebf to\u00e1n, trong \u0111\u00f3 c\u00f3 ghi c\u1ee5 th\u1ec3 x\u0103ng d\u1ea7u xu\u1ea5t kho c\u1ee7a t\u1eebng t\u1edd khai nh\u1eadp kho: N\u1ed9p 01 b\u1ea3n ch\u1ee5p;<\/span><\/p>\n

b) Ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i: m\u1ed7i lo\u1ea1i 01 b\u1ea3n ch\u00ednh;<\/span><\/p>\n

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

a) Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i b kho\u1ea3n 3 \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

b) X\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u1ec3 pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i c\u1ee7a m\u1ed9t l\u1ea7n nh\u1eadp kho \u0111\u01b0\u1ee3c \u0111\u01b0a ra kh\u1ecfi kho ngo\u1ea1i quan m\u1ed9t l\u1ea7n ho\u1eb7c nhi\u1ec1u l\u1ea7n. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 93 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

c) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 hai c\u1ee7a th\u00e1ng ti\u1ebfp theo, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 x\u0103ng d\u1ea7u xu\u1ea5t kho (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

3. Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1:<\/span><\/p>\n

M\u1ed7i qu\u00fd, v\u00e0o ng\u00e0y 05 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo, C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u0103n c\u1ee9 b\u00e1o c\u00e1o c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 x\u0103ng d\u1ea7u xu\u1ea5t kho (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

4. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 kho:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 kho thay m\u1eb7t ch\u1ee7 h\u00e0ng th\u1ef1c hi\u1ec7n khai b\u00e1o h\u1ea3i quan th\u00ec ch\u1ee7 kho ph\u1ea3i l\u00e0 \u0111\u1ea1i l\u00fd khai thu\u00ea h\u1ea3i quan theo quy \u0111\u1ecbnh;<\/span><\/p>\n

b) N\u1ed9p h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

c) Th\u1ef1c hi\u1ec7n gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i l\u00f4 h\u00e0ng th\u00f4ng qua th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh;<\/span><\/p>\n

d) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ti\u1ebfp theo, ch\u1ee7 kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho v\u1ec1 x\u0103ng d\u1ea7u xu\u1ea5t kho (theo M\u1eabu BC02-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y);<\/span><\/p>\n

\u0111) C\u1eadp nh\u1eadt th\u00f4ng tin x\u0103ng d\u1ea7u xu\u1ea5t kho v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho c\u1ee7a ch\u1ee7 kho v\u00e0 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho.<\/span><\/p>\n

5. X\u0103ng d\u1ea7u sau khi pha ch\u1ebf trong kho khi xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 10. Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau khi pha ch\u1ebf t\u1eeb kho ngo\u1ea1i quan x\u0103ng d\u1ea7u \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba, c\u00e1c khu phi thu\u1ebf quan.<\/strong><\/span><\/h2>\n

1. Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC.<\/span><\/p>\n

a) B\u1ed9 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u (th\u1ef1c hi\u1ec7n pha ch\u1ebf ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n pha ch\u1ebf) t\u1eeb kho v\u00e0o n\u1ed9i \u0111\u1ecba kh\u00f4ng ph\u1ea3i n\u1ed9p v\u1eadn \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i.<\/span><\/p>\n

a.1) Tr\u01b0\u1eddng h\u1ee3p th\u01b0\u01a1ng nh\u00e2n l\u00e0m th\u1ee7 t\u1ee5c l\u1ea7n \u0111\u1ea7u t\u1ea1i Chi c\u1ee5c H\u1ea3i quan th\u00ec n\u1ed9p Gi\u1ea5y ph\u00e9p kinh doanh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u do B\u1ed9 Th\u01b0\u01a1ng m\u1ea1i c\u1ea5p: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p;<\/span><\/p>\n

a.2) B\u1ea3ng h\u1ea1n m\u1ee9c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u t\u1ed1i thi\u1ec3u h\u00e0ng n\u0103m do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u1ea5p (\u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u): N\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai \u0111\u1ea7u ti\u00ean h\u00e0ng n\u0103m;<\/span><\/p>\n

a.3) H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 2 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC.<\/span><\/p>\n

b) Ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng, sau \u0111\u00f3 ch\u1ee7 kho th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c xu\u1ea5t kho.<\/span><\/p>\n

2. X\u0103ng d\u1ea7u pha ch\u1ebf, sau \u0111\u00f3 chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba ph\u1ea3i c\u00f3 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u00e1p \u1ee9ng quy chu\u1ea9n k\u1ef9 thu\u1eadt qu\u1ed1c gia v\u00e0 ti\u00eau chu\u1ea9n c\u00f4ng b\u1ed1 \u00e1p d\u1ee5ng.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf trong kho l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba nhi\u1ec1u l\u1ea7n th\u00ec h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi t\u1eebng l\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn b\u1ed9 ch\u1ee9ng t\u1eeb b\u1ea3n sao g\u1ed3m b\u1ea3n k\u00ea chi ti\u1ebft h\u00e0ng h\u00f3a, gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 c\u00f3 \u0111\u00f3ng d\u1ea5u x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho, b\u1ea3n ch\u00ednh c\u1ee7a c\u00e1c ch\u1ee9ng t\u1eeb do Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho l\u01b0u.<\/span><\/p>\n

4. Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf xu\u1ea5t kho nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho ch\u1ee9a x\u0103ng d\u1ea7u trong n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u sau khi pha ch\u1ebf trong kho \u0111\u00e3 s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u c\u00f3 ngu\u1ed3n g\u1ed1c trong n\u01b0\u1edbc th\u00ec khi nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m sau pha ch\u1ebf v\u00e0o n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u0103ng, d\u1ea7u sau khi pha ch\u1ebf trong kho c\u00f3 s\u1eed d\u1ee5ng to\u00e0n b\u1ed9 nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec khi nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m sau pha ch\u1ebf v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam ph\u1ea3i n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf nh\u01b0 \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng m\u1ed9t ph\u1ea7n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i k\u1ebft h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u trong n\u01b0\u1edbc \u0111\u1ec3 pha ch\u1ebf trong kho, khi nh\u1eadp kh\u1ea9u s\u1ea3n ph\u1ea9m sau pha ch\u1ebf v\u00e0o th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba, s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam; tr\u1ecb gi\u00e1 h\u1ea3i quan t\u00ednh tr\u00ean ph\u1ea7n nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m sau pha ch\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u th\u00ec c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u c\u00f3 ngu\u1ed3n g\u1ed1c nh\u1eadp kh\u1ea9u c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m sau pha ch\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i ho\u1eb7c thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

5. Th\u1ee7 t\u1ee5c v\u1eadn chuy\u1ec3n x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u t\u1eeb kho \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

a) Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 51 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p H\u1ec7 th\u1ed1ng ch\u01b0a h\u1ed7 tr\u1ee3 vi\u1ec7c khai b\u00e1o chuy\u1ec3n c\u1eeda kh\u1ea9u: Doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb chuy\u1ec3n x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u sau pha ch\u1ebf t\u1ea1i kho nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba (theo m\u1eabu s\u1ed1 22-CKHH\/GSQL Ph\u1ee5 l\u1ee5c V ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC);<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i khi x\u1ebfp h\u00e0ng l\u00ean ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n t\u1ea1i kho v\u00e0 sau \u0111\u00f3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp v\u00e0o n\u1ed9i \u0111\u1ecba, l\u1ea1i \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ecbnh v\u1ec1 ch\u1ee7ng lo\u1ea1i v\u00e0 kh\u1ed1i l\u01b0\u1ee3ng tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c th\u00f4ng quan (Chi c\u1ee5c h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u ghi v\u00e0o ph\u1ea7n th\u00f4ng b\u00e1o ch\u1ec9 th\u1ecb h\u1ea3i quan c\u1ee7a t\u1edd khai tr\u00ean H\u1ec7 th\u1ed1ng: \u0111\u01b0\u1ee3c gi\u00e1m \u0111\u1ecbnh v\u1ec1 ch\u1ee7ng lo\u1ea1i v\u00e0 s\u1ed1 l\u01b0\u1ee3ng l\u1ea1i tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c th\u00f4ng quan) th\u00ec kh\u00f4ng ph\u1ea3i ni\u00eam phong. Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho, Chi c\u1ee5c H\u1ea3i quan n\u01a1i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan nh\u1eadp v\u00e0o n\u1ed9i \u0111\u1ecba c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n b\u00e0n giao v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh.<\/span><\/p>\n

\u0111) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 hai c\u1ee7a th\u00e1ng ti\u1ebfp theo, Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf t\u1eeb kho \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba, c\u00e1c khu phi thu\u1ebf quan (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

e) Tr\u00e1ch nhi\u1ec7m c\u1ee7a C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1:<\/span><\/p>\n

M\u1ed7i qu\u00fd, v\u00e0o ng\u00e0y 05 th\u00e1ng \u0111\u1ea7u ti\u00ean c\u1ee7a qu\u00fd ti\u1ebfp theo, C\u1ee5c H\u1ea3i quan t\u1ec9nh\/th\u00e0nh ph\u1ed1 c\u0103n c\u1ee9 b\u00e1o c\u00e1o c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau khi pha ch\u1ebf t\u1eeb kho \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba, c\u00e1c khu phi thu\u1ebf quan (theo M\u1eabu BC01-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

g) Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 kho, ch\u1ee7 h\u00e0ng<\/span><\/p>\n

g.1) Gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng l\u00f4 h\u00e0ng th\u00f4ng qua th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh. L\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc khi th\u00f4ng quan ph\u1ea3i c\u00f3 gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng;<\/span><\/p>\n

g.2) Ch\u1ee7 h\u00e0ng k\u00ea khai v\u00e0 n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed theo quy \u0111\u1ecbnh;<\/span><\/p>\n

g.3) V\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ea7u ti\u00ean c\u1ee7a th\u00e1ng ti\u1ebfp theo, ch\u1ee7 kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho v\u1ec1 x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u v\u00e0 x\u0103ng d\u1ea7u sau pha ch\u1ebf (theo M\u1eabu BC02-XDVRK Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y);<\/span><\/p>\n

g.4) C\u1eadp nh\u1eadt th\u00f4ng tin x\u0103ng d\u1ea7u xu\u1ea5t kho v\u00e0o ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho c\u1ee7a ch\u1ee7 kho v\u00e0 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a trong kho b\u00e1n cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u00e3 giao h\u00e0ng qua lan can t\u00e0u t\u1ea1i c\u1ea3ng c\u1ee7a kho sau \u0111\u00f3 kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ti\u1ebfp t\u1ee5c giao ngay cho m\u1ed9t doanh nghi\u1ec7p Vi\u1ec7t Nam t\u1ea1i ch\u00ednh con t\u00e0u \u0111\u00e3 x\u1ebfp h\u00e0ng t\u1ea1i c\u1ea3ng c\u1ee7a kho \u0111\u1ec3 nh\u1eadp v\u00e0o n\u1ed9i \u0111\u1ecba th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 1 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC.<\/span><\/p>\n

7. Khai b\u00e1o tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u t\u1eeb kho \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p mua b\u00e1n h\u00e0ng h\u00f3a c\u00f3 \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng t\u1ea1i kho v\u00e0 doanh nghi\u1ec7p ch\u1ee9ng minh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 khai b\u00e1o l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng th\u00ec khai b\u00e1o nh\u01b0 sau:<\/span><\/p>\n

a1) Khai \u00f4 \u201c\u0111i\u1ec1u ki\u1ec7n gi\u00e1 h\u00f3a \u0111\u01a1n\u201d l\u00e0 CFR, \u0111\u1ed3ng th\u1eddi t\u1ea1i \u00f4 \u201cchi ti\u1ebft khai tr\u1ecb gi\u00e1\u201d khai \u0111i\u1ec1u ki\u1ec7n giao h\u00e0ng th\u1ef1c t\u1ebf FOB v\u00e0 gi\u1ea3i tr\u00ecnh r\u00f5 l\u00fd do gi\u00e1 FOB= CFR;<\/span><\/p>\n

a2) \u00d4 \u201ct\u1ed5ng tr\u1ecb gi\u00e1 h\u00f3a \u0111\u01a1n\u201d nh\u1eadp t\u1ed5ng gi\u00e1 tr\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

b) X\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan;<\/span><\/p>\n

b.1) Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 39\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

b.2) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a x\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n t\u1eeb kho \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba th\u00ec c\u00e1c chi ph\u00ed ph\u00e1t sinh t\u1eeb kho \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i c\u1ed9ng v\u00e0o tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n

8. Khai b\u00e1o xu\u1ea5t x\u1ee9:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p c\u00f3 y\u00eau c\u1ea7u h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo c\u00e1c Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do (FTAs), doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p C\/O theo quy \u0111\u1ecbnh; \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u00e1c, doanh nghi\u1ec7p t\u1ef1 khai v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a (kh\u00f4ng ph\u1ea3i n\u1ed9p C\/O).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m x\u0103ng d\u1ea7u nh\u1eadp kh\u1ea9u sau khi \u0111\u01b0\u1ee3c pha ch\u1ebf trong kho, doanh nghi\u1ec7p kh\u00f4ng y\u00eau c\u1ea7u h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo FTAs:<\/span><\/p>\n

b.1) Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 19\/2006\/N\u0110-CP ng\u00e0y 20\/02\/2006 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Th\u01b0\u01a1ng m\u1ea1i v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, Th\u00f4ng t\u01b0 08\/2006\/TT-BTM ng\u00e0y 17\/04\/2006 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Th\u01b0\u01a1ng m\u1ea1i h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u ph\u00f9 h\u1ee3p v\u1edbi xu\u1ea5t x\u1ee9 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ghi tr\u00ean t\u1edd khai nh\u1eadp kho;<\/span><\/p>\n

b.2) Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba \u0111\u01b0\u1ee3c pha ch\u1ebf t\u1eeb x\u0103ng d\u1ea7u c\u00f3 ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 t\u1eeb nhi\u1ec1u n\u01b0\u1edbc kh\u00e1c nhau, doanh nghi\u1ec7p khai \u0111\u1ea1i di\u1ec7n 01 n\u01b0\u1edbc t\u1ea1i \u00f4 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai v\u00e0 khai b\u00e1o xu\u1ea5t x\u1ee9 c\u00e1c n\u01b0\u1edbc t\u1ea1i \u00f4 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a: \u201cx\u0103ng d\u1ea7u \u0111\u01b0\u1ee3c pha ch\u1ebf t\u1eeb x\u0103ng d\u1ea7u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb nh\u1eefng n\u01b0\u1edbc…t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1edd khai nh\u1eadp kho ho\u1eb7c thu\u1ed9c l\u00f4 h\u00e0ng pha ch\u1ebf s\u1ed1…(trong \u0111\u00f3 ghi \u0111\u1ea7y \u0111\u1ee7 t\u00ean c\u00e1c n\u01b0\u1edbc xu\u1ea5t x\u1ee9 c\u1ee7a l\u00f4 h\u00e0ng x\u0103ng d\u1ea7u d\u00f9ng \u0111\u1ec3 pha ch\u1ebf)\u201d. T\u1ea1i ph\u1ea7n ghi ch\u00fa tr\u00ean t\u1edd khai h\u1ea3i quan, khai b\u00e1o \u201cX\u0103ng\/d\u1ea7u \u0111\u01b0\u1ee3c pha ch\u1ebf trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u\u2026\u201d<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng \u0111\u01b0a v\u00e0o kho \u0111\u1ec3 nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba nhi\u1ec1u l\u1ea7n th\u00ec xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a m\u1ed7i l\u1ea7n nh\u1eadp kh\u1ea9u theo xu\u1ea5t x\u1ee9 l\u00f4 g\u1ed1c. C\u01a1 quan h\u1ea3i quan s\u1ebd l\u1eadp Phi\u1ebfu tr\u1eeb l\u00f9i \u0111\u1ec3 theo d\u00f5i l\u00f4 h\u00e0ng (theo M\u1eabu PTDTL Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Th\u00f4ng t\u01b0 n\u00e0y). Khi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u h\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean C\/O, Chi c\u1ee5c H\u1ea3i quan t\u1ed5ng h\u1ee3p l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kh\u1ea9u, x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadp kh\u1ea9u h\u1ebft l\u01b0\u1ee3ng h\u00e0ng tr\u00ean C\/O v\u00e0o Phi\u1ebfu tr\u1eeb l\u00f9i.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kho nh\u1eadp n\u1ed9i \u0111\u1ecba b\u1eb1ng \u0111\u01b0\u1eddng b\u1ed9, vi\u1ec7c gi\u00e1m \u0111\u1ecbnh v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng, tr\u1ecdng l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u00e0 ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i b\u1ec3 ch\u1ee9a d\u00f9ng \u0111\u1ec3 ch\u1ee9a h\u00e0ng nh\u1eadp v\u00e0o n\u1ed9i \u0111\u1ecba b\u1eb1ng \u0111\u01b0\u1eddng b\u1ed9, sau \u0111\u00f3 b\u1ec3 ch\u1ee9a n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u00f4ng ch\u1ee9c h\u1ea3i quan ni\u00eam phong. C\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c v\u00e0 th\u00f4ng quan h\u00e0ng h\u00f3a cho l\u01b0\u1ee3ng x\u0103ng d\u1ea7u d\u1ef1 \u0111\u1ecbnh nh\u1eadp kh\u1ea9u t\u1ea1i b\u1ec3 ch\u1ee9a n\u00e0y. X\u0103ng d\u1ea7u sau th\u00f4ng quan s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba theo t\u1eebng chuy\u1ebfn xe \u00f4 t\u00f4, c\u00f3 phi\u1ebfu xu\u1ea5t kho theo t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng chuy\u1ebfn xe nh\u1eadn h\u00e0ng \u0111\u1ec3 c\u00f4ng ch\u1ee9c h\u1ea3i quan gi\u00e1m s\u00e1t v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi t\u1ed5ng l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan. Sau khi k\u1ebft th\u00fac xu\u1ea5t h\u1ebft l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c th\u00f4ng quan, ph\u1ea3i n\u1ed9p cho c\u01a1 quan h\u1ea3i quan ch\u1ee9ng th\u01b0 gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng cho t\u1ed5ng l\u01b0\u1ee3ng h\u00e0ng \u0111\u00e3 xu\u1ea5t n\u00e0y theo quy \u0111\u1ecbnh v\u00e0 danh s\u00e1ch c\u00e1c chuy\u1ebfn xe v\u1eadn chuy\u1ec3n.<\/span><\/p>\n

3. X\u0103ng, d\u1ea7u sau khi pha ch\u1ebf trong kho \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan kh\u00e1c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u. Th\u1eddi gian l\u01b0u gi\u1eef t\u1ea1i kho ngo\u1ea1i quan m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb ng\u00e0y x\u0103ng d\u1ea7u \u0111\u01b0a v\u00e0o kho ngo\u1ea1i quan c\u0169.<\/span><\/p>\n

\u0110i\u1ec1u 11. Th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t x\u0103ng d\u1ea7u.<\/strong><\/span><\/h2>\n

Khi l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp x\u0103ng d\u1ea7u t\u1eeb kho, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho \u0111\u00f3 ho\u1eb7c t\u1ea1i Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho n\u1ed9i \u0111\u1ecba ch\u1ee9a x\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp.<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho:<\/span><\/p>\n

a) X\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i kho ch\u1ee9a x\u0103ng d\u1ea7u trong n\u1ed9i \u0111\u1ecba thu\u1ed9c \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho ch\u1ee9a x\u0103ng d\u1ea7u th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 2 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC;<\/span><\/p>\n

b) Doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t khi t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n x\u0103ng d\u1ea7u c\u00f9ng ch\u1ea5t l\u01b0\u1ee3ng, c\u00f9ng ch\u1ee7ng lo\u1ea1i v\u1edbi ngu\u1ed3n x\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp trong h\u1ec7 th\u1ed1ng kho n\u1ed9i \u0111\u1ecba c\u1ee7a m\u00ecnh.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u kh\u00f4ng t\u00e1i xu\u1ea5t h\u1ebft ph\u1ea3i chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba:<\/span><\/p>\n

c.1) Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n t\u00e1i xu\u1ea5t t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho th\u00ec l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba t\u1ea1i Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho theo quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 3 Ch\u01b0\u01a1ng II Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC;<\/span><\/p>\n

c.2) Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n t\u00e1i xu\u1ea5t t\u1ea1i Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho ch\u1ee9a x\u0103ng d\u1ea7u trong n\u1ed9i \u0111\u1ecba xu\u1ea5t kh\u1ea9u th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

c.2.1) H\u1ed3 s\u01a1 h\u1ea3i quan: th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC.<\/span><\/p>\n

c.2.2) Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

c.2.2.1) C\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o g\u1eedi Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho ch\u1ee9a x\u0103ng d\u1ea7u n\u1ed9i \u0111\u1ecba xu\u1ea5t kh\u1ea9u v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng x\u0103ng d\u1ea7u doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba v\u00e0 \u0111\u1ec1 ngh\u1ecb Chi c\u1ee5c ngo\u00e0i c\u1eeda kh\u1ea9u gi\u00e1m s\u00e1t vi\u1ec7c l\u1ea5y m\u1eabu x\u00e1c \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng (tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng khi nh\u1eadp kh\u1ea9u) c\u0169ng nh\u01b0 gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng;<\/span><\/p>\n

c.2.2.2) Sau khi nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u th\u00ec th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC.<\/span><\/p>\n

c.2.3) Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho n\u1ed9i \u0111\u1ecba ch\u1ee9a x\u0103ng d\u1ea7u xu\u1ea5t kh\u1ea9u th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

c.2.3.1) Ti\u1ebfp nh\u1eadn v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c.2.2 kho\u1ea3n n\u00e0y c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho;<\/span><\/p>\n

c.2.3.2) Gi\u00e1m s\u00e1t vi\u1ec7c doanh nghi\u1ec7p l\u1ea5y m\u1eabu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u1ea5t l\u01b0\u1ee3ng (tr\u01b0\u1eddng h\u1ee3p x\u0103ng d\u1ea7u thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng khi nh\u1eadp kh\u1ea9u), kh\u1ed1i l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u kh\u00f4ng t\u00e1i xu\u1ea5t h\u1ebft, x\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u kh\u00f4ng t\u00e1i xu\u1ea5t h\u1ebft, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba;<\/span><\/p>\n

c.2.3.3) L\u01b0u b\u1ea3n ch\u1ee5p v\u00e0 chuy\u1ec3n b\u1ea3n ch\u00ednh k\u1ebft qu\u1ea3 gi\u00e1m \u0111\u1ecbnh c\u00f3 x\u00e1c nh\u1eadn cho Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho th\u1ef1c hi\u1ec7n ti\u1ebfp th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p Doanh nghi\u1ec7p \u0111\u0103ng k\u00fd l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp t\u1ea1i Chi c\u1ee5c H\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho n\u1ed9i \u0111\u1ecba ch\u1ee9a x\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p l\u01b0u gi\u1eef x\u0103ng d\u1ea7u t\u1ea1i h\u1ec7 th\u1ed1ng kho x\u0103ng d\u1ea7u n\u1ed9i \u0111\u1ecba ngo\u00e0i \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd c\u1ee7a Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho th\u00ec \u0111\u0103ng k\u00fd v\u00e0 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i Chi c\u1ee5c h\u1ea3i quan n\u01a1i th\u01b0\u01a1ng nh\u00e2n c\u00f3 h\u1ec7 th\u1ed1ng kho n\u1ed9i \u0111\u1ecba ch\u1ee9a x\u0103ng d\u1ea7u;<\/span><\/p>\n

b) Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC ng\u00e0y 06 th\u00e1ng 05 n\u0103m 2016;<\/span><\/p>\n

Doanh nghi\u1ec7p kinh doanh x\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp – t\u00e1i xu\u1ea5t khi t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n x\u0103ng d\u1ea7u c\u00f9ng ch\u1ee7ng lo\u1ea1i v\u1edbi ngu\u1ed3n x\u0103ng d\u1ea7u t\u1ea1m nh\u1eadp trong h\u1ec7 th\u1ed1ng kho n\u1ed9i \u0111\u1ecba c\u1ee7a m\u00ecnh.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi l\u01b0\u1ee3ng x\u0103ng d\u1ea7u kh\u00f4ng t\u00e1i xu\u1ea5t h\u1ebft ph\u1ea3i chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba th\u00ec l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba t\u1ea1i Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1m nh\u1eadp theo quy \u0111\u1ecbnh t\u1ea1i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC.<\/span><\/p>\n

H\u1ed3 s\u01a1 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y t\u01b0\u01a1ng t\u1ef1 nh\u01b0 h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c.2.1 Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 12. Chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u<\/strong><\/span><\/h2>\n

Qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i chuy\u1ec3n quy\u1ec1n s\u1edf h\u1eefu trong kho th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 91 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC.<\/span><\/p>\n

\u0110i\u1ec1u 13. Th\u1ee7 t\u1ee5c thanh l\u00fd x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i t\u1ed3n \u0111\u1ecdng trong kho ngo\u1ea1i quan x\u0103ng d\u1ea7u<\/strong><\/span><\/h2>\n

Th\u1ee7 t\u1ee5c thanh l\u00fd x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i t\u1ed3n \u0111\u1ecdng trong kho th\u1ef1c hi\u1ec7n nh\u01b0 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ed3n \u0111\u1ecdng trong kho ngo\u1ea1i quan quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 203\/2014\/TT-BTC ng\u00e0y 22\/12\/2014 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd h\u00e0ng h\u00f3a t\u1ed3n \u0111\u1ecdng thu\u1ed9c \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a h\u1ea3i quan.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/strong><\/span><\/h1>\n

\u0110I\u1ec0U KHO\u1ea2N THI H\u00c0NH<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 14. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/strong><\/span><\/h2>\n
    \n
  1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 16\/08\/2016.<\/span><\/li>\n
  2. Th\u00f4ng t\u01b0 n\u00e0y thay th\u1ebf Th\u00f4ng t\u01b0 s\u1ed1 88\/2013\/TT-BTC ng\u00e0y 28\/6\/2013 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u00ed \u0111i\u1ec3m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t, nh\u1eadp x\u0103ng d\u1ea7u, nguy\u00ean li\u1ec7u \u0111\u1ec3 pha ch\u1ebf x\u0103ng d\u1ea7u; ho\u1ea1t \u0111\u1ed9ng pha ch\u1ebf, chuy\u1ec3n lo\u1ea1i x\u0103ng d\u1ea7u t\u1ea1i Kho ngo\u1ea1i quan x\u0103ng d\u1ea7u V\u00e2n Phong;<\/span><\/li>\n
  3. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00e1c v\u0103n b\u1ea3n li\u00ean quan \u0111\u1ec1 c\u1eadp t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf th\u00ec th\u1ef1c hi\u1ec7n theo v\u0103n b\u1ea3n m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ho\u1eb7c thay th\u1ebf.<\/span><\/li>\n
  4. \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC.<\/span><\/li>\n
  5. T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1ec9 \u0111\u1ea1o C\u1ee5c tr\u01b0\u1edfng C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u1ed5 ch\u1ee9c qu\u1ea3n l\u00fd, theo d\u00f5i v\u00e0 tri\u1ec3n khai th\u1ef1c hi\u1ec7n n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n, n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh, \u0111\u1ec1 ngh\u1ecb ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi B\u1ed9 T\u00e0i ch\u00ednh (qua T\u1ed5ng c\u1ee5c H\u1ea3i quan) \u0111\u1ec3 \u0111\u01b0\u1ee3c nghi\u00ean c\u1ee9u, gi\u1ea3i quy\u1ebft.\/.<\/span><\/li>\n<\/ol>\n\n\n\n
    \u00a0N\u01a1i nh\u1eadn:
    \n–<\/em><\/strong> Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng CP;<\/em>
    \n– V\u0103n ph\u00f2ng T\u1ed5ng b\u00ed th\u01b0;
    \n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i; VP Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
    \n– V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
    \n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c CP;
    \n– V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o TW v\u1ec1 ph\u00f2ng ch\u1ed1ng tham nh\u0169ng;
    \n– Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
    \n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
    \n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
    \n– UBND c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
    \n– S\u1edf TC, C\u1ee5c thu\u1ebf, H\u1ea3i quan, KBNN c\u00e1c t\u1ec9nh, TP tr\u1ef1c thu\u1ed9c TW;
    \n– Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam;
    \n– C\u00f4ng b\u00e1o; C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
    \n– Website Ch\u00ednh ph\u1ee7; Website B\u1ed9 T\u00e0i ch\u00ednh;
    \n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c v\u00e0 tr\u1ef1c thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
    \n– L\u01b0u: VT, TCHQ.<\/em><\/span><\/td>\n    		\n

    KT. B\u1ed8 TR\u01af\u1edeNG
    \nTH\u1ee8 TR\u01af\u1edeNG<\/strong><\/span><\/p>\n

    \u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    PH\u1ee4 L\u1ee4C<\/strong><\/span><\/p>\n

    DANH M\u1ee4C BI\u1ec2U M\u1eaaU<\/span>
    \n (Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 106\/2016\/TT-BTC ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2016)<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/strong><\/span><\/td>\nT\u00ean Bi\u1ec3u m\u1eabu<\/strong><\/span><\/td>\nS\u1ed1 hi\u1ec7u<\/strong><\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\nB\u00e1o c\u00e1o l\u01b0\u1ee3ng x\u0103ng d\u1ea7u \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho<\/span><\/td>\nM\u1eabu s\u1ed1 BC01-XDVRK<\/span><\/td>\n<\/tr>\n
    2<\/span><\/td>\nB\u00e1o c\u00e1o l\u01b0\u1ee3ng x\u0103ng d\u1ea7u \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra kho<\/span><\/td>\nM\u1eabu s\u1ed1 BC02-XDVRK<\/span><\/td>\n<\/tr>\n
    3<\/span><\/td>\nB\u00e1o c\u00e1o x\u0103ng d\u1ea7u chuy\u1ec3n lo\u1ea1i theo th\u00e1ng\/qu\u00fd<\/span><\/td>\nM\u1eabu s\u1ed1 BC03-XDCL<\/span><\/td>\n<\/tr>\n
    4<\/span><\/td>\nB\u00e1o c\u00e1o x\u0103ng d\u1ea7u pha ch\u1ebf theo th\u00e1ng\/qu\u00fd<\/span><\/td>\nM\u1eabu s\u1ed1 BC04-XDPC<\/span><\/td>\n<\/tr>\n
    5<\/span><\/td>\nB\u1ea3ng k\u00ea x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i<\/span><\/td>\nM\u1eabu s\u1ed1 BK01-XDSCL<\/span><\/td>\n<\/tr>\n
    6<\/span><\/td>\nB\u1ea3ng k\u00ea x\u0103ng d\u1ea7u pha ch\u1ebf, sau pha ch\u1ebf<\/span><\/td>\nM\u1eabu s\u1ed1 BK02-XDPC<\/span><\/td>\n<\/tr>\n
    7<\/span><\/td>\nB\u1ea3ng \u0111\u1ecbnh m\u1ee9c x\u0103ng d\u1ea7u pha ch\u1ebf<\/span><\/td>\nM\u1eabu s\u1ed1 B\u0110MXDP<\/span><\/td>\n<\/tr>\n
    8<\/span><\/td>\nPhi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i C\/O<\/span><\/td>\nM\u1eabu s\u1ed1 PTDTL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/strong><\/span><\/p>\n

    M\u1eabu s\u1ed1 BC01-XDVRK<\/strong><\/span><\/p>\n\n\n\n
    T\u00ean c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o
    \n<\/strong>(Chi c\u1ee5c H\u1ea3i quan\/C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1) (*)<\/span><\/td>\n    		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
    \n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
    \n—————<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/strong><\/span><\/p>\n

    B\u00c1O C\u00c1O L\u01af\u1ee2NG X\u0102NG D\u1ea6U \u0110\u01afA V\u00c0O, \u0110\u01afA RA KHO
    \nNGO\u1ea0I QUAN X\u0102NG D\u1ea6U (**)<\/strong><\/span><\/p>\n

    S\u1ed1 li\u1ec7u t\u00ednh t\u1eeb ng\u00e0y….\u0111\u1ebfn….<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/span>
    \n (1)<\/span><\/td>\n    		Lo\u1ea1i h\u00ecnh<\/span>
    \n (2)<\/span><\/td>\n    		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
    \n (3)<\/span><\/td>\n    		M\u1eb7t h\u00e0ng ch\u1ee7 y\u1ebfu<\/span><\/td>\n<\/tr>\n
    D\u1ea7u Diesel (Th\u1ed1ng k\u00ea theo t\u1eebng lo\u1ea1i)<\/span>
    \n (4)<\/span><\/td>\n    		X\u0103ng (Th\u1ed1ng k\u00ea theo t\u1eebng lo\u1ea1i)<\/span>
    \n (5)<\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\nH\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (T\u00ednh t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a Th\u00e1ng\/Qu\u00fd tr\u01b0\u1edbc)<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nT\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o kho<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\nNguy\u00ean li\u1ec7u \u0111\u01b0a v\u00e0o pha ch\u1ebf<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    4<\/span><\/td>\nTh\u00e0nh ph\u1ea9m pha ch\u1ebf t\u1ea1i kho<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    5<\/span><\/td>\nT\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o kho<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    6<\/span><\/td>\nT\u1eeb kho \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    7<\/span><\/td>\nT\u1eeb kho \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    8<\/span><\/td>\nT\u1eeb kho n\u00e0y chuy\u1ec3n sang kho kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    9<\/span><\/td>\nH\u00e0ng c\u00f2n t\u1ed3n trong kho (t\u00ednh t\u1edbi ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a Th\u00e1ng\/Qu\u00fd)<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    L\u01b0u \u00fd:<\/span><\/p>\n

    (*): \u0110\u01a1n v\u1ecb n\u00e0o th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o th\u00ec \u0111\u00f3ng d\u1ea5u treo \u0111\u01a1n v\u1ecb m\u00ecnh v\u00e0o g\u00f3c tr\u00ean c\u00f9ng b\u00ean tr\u00e1i Bi\u1ec3u m\u1eabu;<\/span><\/p>\n

    (**): Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd theo th\u00e1ng; C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan theo Qu\u00fd.<\/span><\/p>\n

    M\u1eabu s\u1ed1 BC02-XDVRK<\/strong><\/span><\/p>\n\n\n\n
    KHO NGO\u1ea0I QUAN
    \nX\u0102NG D\u1ea6U ….
    \n<\/strong>(\u0111\u00f3ng d\u1ea5u treo c\u1ee7a kho)<\/span><\/td>\n    		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
    \n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
    \n—————<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    K\u00ednh g\u1eedi: Chi c\u1ee5c H\u1ea3i quan….<\/span><\/p>\n

    B\u00c1O C\u00c1O L\u01af\u1ee2NG X\u0102NG D\u1ea6U \u0110\u01afA V\u00c0O, \u0110\u01afA RA KHO
    \nNGO\u1ea0I QUAN X\u0102NG D\u1ea6U (Theo th\u00e1ng)<\/strong><\/span><\/p>\n

    S\u1ed1 li\u1ec7u t\u00ednh t\u1eeb ng\u00e0y….\u0111\u1ebfn….<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/span>
    \n (1)<\/span><\/td>\n    		Lo\u1ea1i h\u00ecnh<\/span>
    \n (2)<\/span><\/td>\n    		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
    \n (3)<\/span><\/td>\n    		M\u1eb7t h\u00e0ng ch\u1ee7 y\u1ebfu<\/span><\/td>\n<\/tr>\n
    D\u1ea7u Diesel (Th\u1ed1ng k\u00ea theo t\u1eebng lo\u1ea1i)<\/span>
    \n (4)<\/span><\/td>\n    		X\u0103ng (Th\u1ed1ng k\u00ea theo t\u1eebng lo\u1ea1i)<\/span>
    \n (5)<\/span><\/td>\n<\/tr>\n
    I<\/strong><\/span><\/td>\nNh\u1eadp kho<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    1<\/span><\/td>\nH\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (T\u00ednh t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a Th\u00e1ng tr\u01b0\u1edbc)<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nT\u1eeb n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0a v\u00e0o kho<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\nT\u1eeb n\u1ed9i \u0111\u1ecba \u0111\u01b0a v\u00e0o kho<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    II<\/strong><\/span><\/td>\nPha ch\u1ebf<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    1<\/span><\/td>\nNguy\u00ean li\u1ec7u \u0111\u01b0a v\u00e0o pha ch\u1ebf<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nS\u1ea3n ph\u1ea9m sau pha ch\u1ebf<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    III<\/strong><\/span><\/td>\nChuy\u1ec3n lo\u1ea1i<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    1<\/span><\/td>\nT\u00ean x\u0103ng d\u1ea7u tr\u01b0\u1edbc khi chuy\u1ec3n lo\u1ea1i<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nT\u00ean x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    IV<\/strong><\/span><\/td>\nXu\u1ea5t kho<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    1<\/span><\/td>\nT\u1eeb kho \u0111\u01b0a ra n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\nT\u1eeb kho \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\nT\u1eeb kho n\u00e0y chuy\u1ec3n sang kho kh\u00e1c<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    V<\/strong><\/span><\/td>\nT\u1ed3n kho<\/strong><\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    <\/td>\nH\u00e0ng c\u00f2n t\u1ed3n trong kho (t\u00ednh \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a Th\u00e1ng)<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    M\u1eabu s\u1ed1 BC03-XDCL<\/strong><\/span><\/p>\n\n\n\n
    T\u00ean \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o (*)<\/strong><\/span><\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
    \n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
    \n—————<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/strong><\/span><\/p>\n

    B\u00c1O C\u00c1O X\u0102NG D\u1ea6U CHUY\u1ec2N LO\u1ea0I (**)
    \n<\/strong>T\u00ednh t\u1eeb ng\u00e0y…th\u00e1ng…\u0111\u1ebfn ng\u00e0y…th\u00e1ng…n\u0103m<\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/span>
    \n (1)<\/span><\/td>\n    		T\u00ean nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u tr\u01b0\u1edbc chuy\u1ec3n lo\u1ea1i<\/span>
    \n (2)<\/span><\/td>\n    		M\u00e3 HS<\/span>
    \n (3)<\/span><\/td>\n    		Xu\u1ea5t x\u1ee9<\/span>
    \n (4)<\/span><\/td>\n    		S\u1ed1 t\u1edd khai (5)<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng (m3)<\/span>
    \n (7)<\/span><\/td>\n    		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
    \n (8)<\/span><\/td>\n    		Tr\u1ecb gi\u00e1 (USD)<\/span>
    \n (9)<\/span><\/td>\n    		T\u00ean x\u0103ng d\u1ea7u sau khi chuy\u1ec3n lo\u1ea1i<\/span>
    \n (10)<\/span><\/td>\n    		S\u1ed1 l\u01b0\u1ee3ng<\/span>
    \n (11)<\/span><\/td>\n    		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
    \n (12)<\/span><\/td>\n    		Tr\u1ecb gi\u00e1 (USD)<\/span>
    \n (13)<\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    4<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    \u2026\u2026<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng c\u1ed9ng:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i \u0111\u00e3 xu\u1ea5t:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i c\u00f2n t\u1ed3n kho:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    L\u01b0u \u00fd:<\/span><\/p>\n

    (*): \u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o bao g\u1ed3m: Kho ngo\u1ea1i quan x\u0103ng d\u1ea7u, c\u01a1 quan h\u1ea3i quan (Chi c\u1ee5c H\u1ea3i quan\/C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 qu\u1ea3n l\u00fd kho). \u0110\u01a1n v\u1ecb n\u00e0o th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o th\u00ec \u0111\u00f3ng d\u1ea5u treo v\u00e0o g\u00f3c tr\u00ean c\u00f9ng b\u00ean tr\u00e1i Bi\u1ec3u m\u1eabu;<\/span><\/p>\n

    (**): Kho ngo\u1ea1i quan x\u0103ng d\u1ea7u b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho theo th\u00e1ng; Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd theo th\u00e1ng; C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan theo Qu\u00fd.<\/span><\/p>\n

    \u00a0<\/strong><\/span><\/p>\n

    M\u1eabu BC04-XDPC<\/strong><\/span><\/p>\n\n\n\n
    T\u00ean \u0111\u01a1n v\u1ecb b\u00e1o c\u00e1o (*)<\/strong><\/span><\/td>\nC\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
    \n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
    \n—————<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00a0<\/strong><\/span><\/p>\n

    B\u00c1O C\u00c1O X\u0102NG D\u1ea6U PHA CH\u1ebe (**)<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/span>
    \n (1)<\/span><\/td>\n    		T\u00ean nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u tr\u01b0\u1edbc pha ch\u1ebf (2)<\/span><\/td>\nM\u00e3 HS<\/span>
    \n (3)<\/span><\/td>\n    		Xu\u1ea5t x\u1ee9<\/span>
    \n (4)<\/span><\/td>\n    		S\u1ed1 t\u1edd khai<\/span>
    \n (5)<\/span><\/td>\n    		S\u1ed1 l\u01b0\u1ee3ng (m3<\/sup>)<\/span>
    \n (6)<\/span><\/td>\n    		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
    \n (7)<\/span><\/td>\n    		Tr\u1ecb gi\u00e1 (USD)<\/span>
    \n (8)<\/span><\/td>\n    		T\u00ean x\u0103ng d\u1ea7u sau khi pha ch\u1ebf<\/span>
    \n (9)<\/span><\/td>\n    		S\u1ed1 l\u01b0\u1ee3ng<\/span>
    \n (10)<\/span><\/td>\n    		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
    \n (11)<\/span><\/td>\n    		Tr\u1ecb gi\u00e1 (USD)<\/span>
    \n (12)<\/span><\/td>\n<\/tr>\n
    1<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    2<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    3<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    4<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    \u2026<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng x\u0103ng d\u1ea7u sau pha ch\u1ebf \u0111\u00e3 xu\u1ea5t:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng x\u0103ng d\u1ea7u sau pha ch\u1ebf \u0111\u01b0a v\u00e0o n\u1ed9i \u0111\u1ecba, c\u00e1c khu phi thu\u1ebf quan:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    T\u1ed5ng x\u0103ng d\u1ea7u sau pha ch\u1ebf c\u00f2n t\u1ed3n kho:<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    L\u01b0u \u00fd:<\/span><\/p>\n

    (*) \u0110\u01a1n v\u1ecb b\u00e1o c\u00e1o bao g\u1ed3m: Kho ngo\u1ea1i quan x\u0103ng d\u1ea7u, c\u01a1 quan h\u1ea3i quan (Chi c\u1ee5c H\u1ea3i quan\/C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 qu\u1ea3n l\u00fd kho). \u0110\u01a1n v\u1ecb n\u00e0o th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o th\u00ec \u0111\u00f3ng d\u1ea5u treo v\u00e0o g\u00f3c tr\u00ean c\u00f9ng b\u00ean tr\u00e1i Bi\u1ec3u m\u1eabu;<\/span><\/p>\n

    (**): Kho ngo\u1ea1i quan x\u0103ng d\u1ea7u b\u00e1o c\u00e1o Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho theo th\u00e1ng; Chi c\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd kho t\u1ed5ng h\u1ee3p b\u00e1o c\u00e1o C\u1ee5c H\u1ea3i quan qu\u1ea3n l\u00fd theo th\u00e1ng; C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 t\u1ed5ng h\u1ee3p, b\u00e1o c\u00e1o T\u1ed5ng c\u1ee5c H\u1ea3i quan theo Qu\u00fd.<\/span><\/p>\n

    M\u1eabu BK01-XDSCL<\/strong><\/span><\/p>\n

    B\u1ea2NG K\u00ca X\u0102NG D\u1ea6U SAU CHUY\u1ec2N LO\u1ea0I<\/strong><\/span><\/p>\n

    Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 ….\/2016\/TT-BTC ng\u00e0y… th\u00e1ng… n\u0103m… c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em><\/span><\/p>\n

      \n
    1. T\u00ean \u0111\u01a1n v\u1ecb:…<\/span><\/li>\n
    2. S\u1ed1 h\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i: ng\u00e0y…th\u00e1ng…n\u0103m…<\/span><\/li>\n<\/ol>\n\n\n\n
      STT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      (1)<\/span>T\u00ean x\u0103ng d\u1ea7u tr\u01b0\u1edbc khi chuy\u1ec3n lo\u1ea1i<\/span><\/p>\n

      (2)<\/span>M\u00e3 HS<\/span><\/p>\n

      (3)<\/span>S\u1ed1 TK nh\u1eadp\/xu\u1ea5t kho ngo\u1ea1i quan x\u0103ng d\u1ea7u<\/span><\/p>\n

      (4)<\/span>S\u1ed1 l\u01b0\u1ee3ng (m3)<\/span><\/p>\n

      (5)<\/span>Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span><\/p>\n

      (6)<\/span>Tr\u1ecb gi\u00e1 (USD)<\/span><\/p>\n

      (7)<\/span>T\u00ean x\u0103ng d\u1ea7u sau chuy\u1ec3n lo\u1ea1i<\/span><\/p>\n

      (8)<\/span>M\u00e3 HS<\/span><\/p>\n

      (9)<\/span>1<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u2026<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0T\u1ed5ng c\u1ed9ng (*)<\/span><\/p>\n\n\n\n
      <\/td>\n\u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
      \n<\/em>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/span>
      \n (k\u00fd, v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      \u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
      \n<\/em>C\u00f4ng ch\u1ee9c HQ qu\u1ea3n l\u00fd kho NQ x\u0103ng d\u1ea7u x\u00e1c nh\u1eadn (k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c)<\/span>\u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
      \n<\/em>Ch\u1ee7 kho NQ x\u0103ng d\u1ea7u<\/span>
      \n (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/span><\/p>\n

      L\u01b0u \u00fd (*): T\u00ednh t\u1ed5ng s\u1ed1 li\u1ec7u c\u1ee7a c\u00e1c c\u1ed9t s\u1ed1 5, 6, 7.<\/span><\/p>\n

      M\u1eabu BK02-XDPC<\/strong><\/span><\/p>\n

      B\u1ea2NG K\u00ca X\u0102NG D\u1ea6U PHA CH\u1ebe V\u00c0 SAU PHA CH\u1ebe<\/strong><\/span><\/p>\n

      Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 …\/2016\/TT-BTC ng\u00e0y…th\u00e1ng…n\u0103m… c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em><\/span><\/p>\n

        \n
      1. T\u00ean \u0111\u01a1n v\u1ecb: \u2026<\/span><\/li>\n
      2. S\u1ed1 h\u1ee3p \u0111\u1ed3ng thu\u00ea d\u1ecbch v\u1ee5 chuy\u1ec3n lo\u1ea1i: …, ng\u00e0y…th\u00e1ng…n\u0103m…<\/span><\/li>\n<\/ol>\n\n\n\n\n\n\n\n
        STT<\/span>
        \n (1)<\/span><\/td>\n        		T\u00ean nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u tr\u01b0\u1edbc khi pha ch\u1ebf<\/span>
        \n (2)<\/span><\/td>\n        		M\u00e3 HS<\/span>
        \n (3)<\/span><\/td>\n        		S\u1ed1 TK nh\u1eadp \/xu\u1ea5t kho ngo\u1ea1i quan x\u0103ng d\u1ea7u<\/span>
        \n (4)<\/span><\/td>\n        		S\u1ed1 l\u01b0\u1ee3ng (m3)<\/span>
        \n (5)<\/span><\/td>\n        		Tr\u1ecdng l\u01b0\u1ee3ng (T\u1ea5n)<\/span>
        \n (6)<\/span><\/td>\n        		Tr\u1ecb gi\u00e1 (USD)<\/span>
        \n (7)<\/span><\/td>\n        		\u0110\u1ecbnh m\u1ee9c (k\u1ec3 c\u1ea3 hao h\u1ee5t)<\/span>
        \n (8)<\/span><\/td>\n        		T\u00ean x\u0103ng d\u1ea7u sau pha ch\u1ebf<\/span>
        \n (9)<\/span><\/td>\n        		M\u00e3 HS<\/span>
        \n (10)<\/span><\/td>\n        		S\u1ed1 l\u01b0\u1ee3ng<\/span>
        \n (11)<\/span><\/td>\n        		Tr\u1ecdng l\u01b0\u1ee3ng<\/span>
        \n (12)<\/span><\/td>\n        		Tr\u1ecb gi\u00e1<\/span>
        \n (USD)<\/span>
        \n (13)<\/span><\/td>\n<\/tr>\n
        1<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        2<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        \u2026<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        T\u1ed5ng c\u1ed9ng (*)<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
        <\/td>\n\u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
        \n<\/em>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/span>
        \n (k\u00fd, v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
        \n<\/em>C\u00f4ng ch\u1ee9c HQ qu\u1ea3n l\u00fd kho NQ x\u0103ng d\u1ea7u x\u00e1c nh\u1eadn<\/span>
        \n (k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c)<\/span>\u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
        \n<\/em>Ch\u1ee7 kho NQ x\u0103ng d\u1ea7u<\/span>
        \n (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/span><\/p>\n

        L\u01b0u \u00fd (*): T\u00ednh t\u1ed5ng s\u1ed1 li\u1ec7u c\u1ee7a c\u1ed9t s\u1ed1 5, 6, 7, 11, 12, 13.<\/span><\/p>\n

        M\u1eabu B\u0110MXDPC<\/strong><\/span><\/p>\n

        B\u1ea2NG \u0110\u1ecaNH M\u1ee8C X\u0102NG D\u1ea6U PHA CH\u1ebe<\/strong><\/span><\/p>\n

        Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 …\/2016\/TT-BTC ng\u00e0y… th\u00e1ng… n\u0103m… c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh<\/em><\/span><\/p>\n\n\n\n\n\n\n\n
        STT<\/span>
        \n (1)<\/span><\/td>\n        		T\u00ean nguy\u00ean li\u1ec7u, x\u0103ng d\u1ea7u tr\u01b0\u1edbc khi pha ch\u1ebf (2)<\/span><\/td>\nChi ti\u00eau Reserch Octane number(Ron)<\/span>
        \n (3)<\/span><\/td>\n        		S\u1ed1 l\u01b0\u1ee3ng pha ch\u1ebf (m3<\/sup>)<\/span>
        \n (4)<\/span><\/td>\n        		Tr\u1ecdng l\u01b0\u1ee3ng pha ch\u1ebf (Ton)<\/span>
        \n (5)<\/span><\/td>\n        		\u0110\u1ecbnh m\u1ee9c \u0111\u1ea7u v\u00e0o (Ton)<\/span>
        \n (6)<\/span><\/td>\n        		\u0110\u1ecbnh m\u1ee9c \u0111\u1ea7u ra (Ton)<\/span>
        \n (7)<\/span><\/td>\n        		T\u00ean x\u0103ng d\u1ea7u sau pha ch\u1ebf<\/span>
        \n (8)<\/span><\/td>\n        		Chi ti\u00eau Reserch Octane number(Ron)<\/span>
        \n (9)<\/span><\/td>\n        		S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m<\/span>
        \n (10)<\/span><\/td>\n        		Tr\u1ecdng l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m<\/span>
        \n (11)<\/span><\/td>\n<\/tr>\n
        1<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        2<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        \u2026<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        T\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
        <\/td>\n\u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
        \n<\/em>NG\u01af\u1edcI L\u1eacP BI\u1ec2U<\/strong><\/span>
        \n (k\u00fd, v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
        \n<\/em>C\u00f4ng ch\u1ee9c HQ qu\u1ea3n l\u00fd kho NQ x\u0103ng d\u1ea7u x\u00e1c nh\u1eadn<\/span>
        \n (k\u00fd, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c)<\/span>\u2026\u2026, ng\u00e0y\u2026 th\u00e1ng… n\u0103m…
        \n<\/em>Ch\u1ee7 kho NQ x\u0103ng d\u1ea7u<\/span>
        \n (k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 \u0111\u00f3ng d\u1ea5u)<\/span><\/p>\n

        M\u1eabu PTDTL<\/strong><\/span><\/p>\n\n\n\n
        C\u1ee5c H\u1ea3i quan….<\/span>
        \n Chi c\u1ee5c H\u1ea3i quan…..
        \n<\/strong>S\u1ed1:\u2026<\/span><\/td>\n        		<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        PHI\u1ebeU THEO D\u00d5I TR\u1eea L\u00d9I C\/O<\/strong><\/span><\/p>\n

        K\u00e8m theo C\/O m\u1eabu\u2026\u2026\u2026, s\u1ed1 tham chi\u1ebfu\u2026\u2026\u2026\u2026\u2026\u2026
        \nng\u00e0y\u2026\u2026 th\u00e1ng\u2026\u2026 n\u0103m\u2026\u2026\u2026\u2026\u2026<\/em><\/span><\/p>\n

        Doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

        T\u00ean h\u00e0ng:<\/span><\/p>\n

        T\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a khai b\u00e1o tr\u00ean C\/O:<\/span><\/p>\n

        S\u1ed1 t\u1edd khai th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i C\/O:<\/span><\/p>\n

        Ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai:<\/span><\/p>\n\n\n\n
        <\/td>\n\u2026\u2026, Ng\u00e0y….th\u00e1ng…n\u0103m\u2026
        \n<\/em>L\u00c3NH \u0110\u1ea0O CHI C\u1ee4C
        \n<\/strong>(K\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n
        STT<\/span>
        \n (1)<\/span><\/td>\n        		S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng l\u00e0m th\u1ee7 t\u1ee5c (2)<\/span><\/td>\nS\u1ed1 l\u01b0\u1ee3ng h\u00e0ng c\u00f2n l\u1ea1i<\/span>
        \n (3)<\/span><\/td>\n        		X\u00e1c nh\u1eadn c\u1ee7a c\u00f4ng ch\u1ee9c h\u1ea3i quan<\/span>
        \n (4)<\/span><\/td>\n        		Ghi ch\u00fa<\/span>
        \n (5)<\/span><\/td>\n<\/tr>\n
        L\u1ea7n 1<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        L\u1ea7n 2<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        \u2026\u2026<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
        T\u1ed5ng c\u1ed9ng<\/span><\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Ghi ch\u00fa:<\/span><\/p>\n

        – C\u00f4ng ch\u1ee9c h\u1ea3i quan k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean, \u0111\u00f3ng d\u1ea5u c\u00f4ng ch\u1ee9c;<\/span><\/p>\n

        – Khi doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadp kh\u1ea9u h\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a tr\u00ean C\/O th\u00ec c\u00f4ng ch\u1ee9c h\u1ea3i quan x\u00e1c nh\u1eadn \u0111\u00e3 nh\u1eadp kh\u1ea9u h\u1ebft l\u01b0\u1ee3ng h\u00e0ng tr\u00ean C\/O v\u00e0o phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

        B\u1ed8 T\u00c0I CH\u00cdNH ——– C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 106\/2016\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 29 th\u00e1ng 6 n\u0103m 2016 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN TH\u1ee6 T\u1ee4C H\u1ea2I QUAN \u0110\u1ed0I V\u1edaI HO\u1ea0T \u0110\u1ed8NG XU\u1ea4T, NH\u1eacP X\u0102NG D\u1ea6U, NGUY\u00caN LI\u1ec6U \u0110\u1ec2 PHA CH\u1ebe X\u0102NG D\u1ea6U V\u00c0..<\/p>\n","protected":false},"author":7,"featured_media":29974,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4182,4183,4184],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29972"}],"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=29972"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/29972\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/29974"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29972"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}