{"id":31136,"date":"2017-11-01T00:45:48","date_gmt":"2017-11-01T00:45:48","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31136"},"modified":"2017-10-25T10:12:05","modified_gmt":"2017-10-25T10:12:05","slug":"nghi-dinh-1342016nd-cp-huong-dan-luat-thue-xuat-khau-thue-nhap-khau","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31136","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u thu\u1ebf nh\u1eadp kh\u1ea9u"},"content":{"rendered":"\n\n\n\n
\n

CH\u00cdNH PH\u1ee6
\n——-<\/span><\/b><\/span><\/p>\n<\/td>\n

\n

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

\n

S\u1ed1: 134\/2016\/N\u0110-CP<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng\u00a0<\/span>09<\/i>\u00a0n\u0103m 2016<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

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

QUY \u0110\u1ecaNH CHI TI\u1ebeT M\u1ed8T S\u1ed0 \u0110I\u1ec0U V\u00c0 BI\u1ec6N PH\u00c1P THI H\u00c0NH LU\u1eacT THU\u1ebe XU\u1ea4T KH\u1ea8U, THU\u1ebe NH\u1eacP KH\u1ea8U<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt t\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2015;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt h\u1ea3i quan ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2014;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt \u0111\u1ea7u t\u01b0 ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2016;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 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 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2016;<\/span><\/i><\/span><\/p>\n

Theo \u0111<\/span>\u1ec1\u00a0<\/i>ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch<\/span>\u00ed<\/i>nh;<\/span><\/i><\/span><\/p>\n

Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/i><\/span><\/p>\n

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

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

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/b><\/span><\/p>\n

1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf; \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; mi\u1ec5n thu\u1ebf, gi\u1ea3m thu\u1ebf, ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

b) C\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan;<\/span><\/p>\n

c) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

d) C\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/span><\/b><\/span><\/p>\n

1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, khu ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan v\u00e0 c\u00e1c khu phi thu\u1ebf quan kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, khu ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan v\u00e0 c\u00e1c khu phi thu\u1ebf quan kh\u00e1c ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/span><\/p>\n

3. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a008\/2015\/N\u0110-CP<\/a>\u00a0ng\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.<\/span><\/p>\n

4. H\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 2 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0l\u00e0 h\u00e0ng h\u00f3a do doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n quy\u1ec1n xu\u1ea5t kh\u1ea9u, quy\u1ec1n nh\u1eadp kh\u1ea9u, quy\u1ec1n ph\u00e2n ph\u1ed1i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u01b0\u01a1ng m\u1ea1i, ph\u00e1p lu\u1eadt \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

\u0110i\u1ec1u 3. \u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u<\/span><\/b><\/span><\/p>\n

1. Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 5, \u0110i\u1ec1u 6 v\u00e0 \u0110i\u1ec1u 7 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. Tr\u01b0\u1eddng\u00a0<\/span>h\u1ee3p\u00a0m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i c\u1ee7a m\u1ed9t m\u1eb7t h\u00e0ng quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i th\u1ea5p h\u01a1n so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t th\u00ec \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t cao h\u01a1n m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i.<\/span><\/p>\n

\u0110i\u1ec1u 4. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf, b\u1ea3o l\u00e3nh, \u0111\u1eb7t c\u1ecdc s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p<\/span><\/b><\/span><\/p>\n

1. Th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 9 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0\u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.<\/span><\/p>\n

2. B\u1ea3o l\u00e3nh ti\u1ec1n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong hai h\u00ecnh th\u1ee9c: B\u1ea3o l\u00e3nh ri\u00eang ho\u1eb7c b\u1ea3o l\u00e3nh chung.<\/span><\/p>\n

a) B\u1ea3o l\u00e3nh ri\u00eang l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cam k\u1ebft b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf cho m\u1ed9t t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

b) B\u1ea3o l\u00e3nh chung l\u00e0 vi\u1ec7c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng cam k\u1ebft b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 n\u1ed9p s\u1ed1 ti\u1ec1n thu\u1ebf cho hai t\u1edd khai h\u1ea3i quan h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u tr\u1edf l\u00ean t\u1ea1i m\u1ed9t ho\u1eb7c nhi\u1ec1u Chi c\u1ee5c H\u1ea3i quan. B\u1ea3o l\u00e3nh chung \u0111\u01b0\u1ee3c tr\u1eeb l\u00f9i, kh\u00f4i ph\u1ee5c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p;<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh ri\u00eang ho\u1eb7c b\u1ea3o l\u00e3nh chung nh\u01b0ng h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o l\u00e3nh \u0111\u1ed1i v\u1edbi t\u1eebng t\u1edd khai m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p (n\u1ebfu c\u00f3), t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u1eadn b\u1ea3o l\u00e3nh c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p thay ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan;<\/span><\/p>\n

d) N\u1ed9i dung th\u01b0 b\u1ea3o l\u00e3nh, vi\u1ec7c n\u1ed9p th\u01b0 b\u1ea3o l\u00e3nh v\u00e0 ki\u1ec3m tra, theo d\u00f5i, x\u1eed l\u00fd th\u01b0 b\u1ea3o l\u00e3nh th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00ecnh th\u1ee9c \u0111\u1eb7t c\u1ecdc ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t trong th\u1eddi h\u1ea1n t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t (bao g\u1ed3m c\u1ea3 th\u1eddi gian gia h\u1ea1n), ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

Vi\u1ec7c ho\u00e0n tr\u1ea3 ti\u1ec1n \u0111\u1eb7t c\u1ecdc th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n tr\u1ea3 ti\u1ec1n thu\u1ebf, ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, qu\u00e1 th\u1eddi h\u1ea1n l\u01b0u gi\u1eef, doanh nghi\u1ec7p ch\u01b0a t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a ra kh\u1ecfi Vi\u1ec7t Nam th\u00ec c\u01a1 quan h\u1ea3i quan chuy<\/span>\u1ec3n s\u1ed1 ti\u1ec1n \u0111\u1eb7t c\u1ecdc t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc; \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u1ea3o l\u00e3nh th\u00ec t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin tr\u00ean h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan ho\u1eb7c th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/span><\/span><\/p>\n

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

MI\u1ec4N THU\u1ebe, GI\u1ea2M THU\u1ebe, HO\u00c0N THU\u1ebe<\/span><\/b><\/span><\/p>\n

\u0110i\u1ec1u 5. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb<\/span><\/b><\/span><\/p>\n

1. H\u00e0ng h\u00f3a c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, g\u1ed3m:<\/span><\/p>\n

a) C\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a theo danh m\u1ee5c v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I<\/strong> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Vi\u00ean ch\u1ee9c ngo\u1ea1i giao, vi\u00ean ch\u1ee9c l\u00e3nh s\u1ef1 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a theo danh m\u1ee5c v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II<\/strong> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y. Nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh k\u1ef9 thu\u1eadt thu\u1ed9c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, nh\u00e2n vi\u00ean l\u00e3nh s\u1ef1 thu\u1ed9c c\u01a1 quan l\u00e3nh s\u1ef1 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a theo danh m\u1ee5c v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III<\/strong> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

b) C\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf thu\u1ed9c h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c, vi\u00ean ch\u1ee9c c\u1ee7a c\u01a1 quan n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a theo danh m\u1ee5c v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

c) C\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ngo\u00e0i h\u1ec7 th\u1ed1ng Li\u00ean h\u1ee3p qu\u1ed1c, th\u00e0nh vi\u00ean c\u1ee7a c\u01a1 quan n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

d) C\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7, th\u00e0nh vi\u00ean c\u1ee7a c\u01a1 quan n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh trong c\u00e1c th\u1ecfa thu\u1eadn gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c phi Ch\u00ednh ph\u1ee7 \u0111\u00f3.<\/span><\/p>\n

2. \u0110\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u01b0\u1ee3t \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i giao. \u0110\u1ecbnh l\u01b0\u1ee3ng r\u01b0\u1ee3u, bia, thu\u1ed1c l\u00e1 nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Ngo\u1ea1i giao.<\/span><\/p>\n

3. Ngo\u00e0i c\u00e1c m\u1eb7t h\u00e0ng quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf c\u00e1c h\u00e0ng h\u00f3a c\u1ea7n thi\u1ebft kh\u00e1c \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u c\u00f4ng t\u00e1c tr\u00ean c\u01a1 s\u1edf nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i ho\u1eb7c th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf. Ch\u1ee7ng lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Ngo\u1ea1i giao.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c phi Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y c\u00f3 quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf nh\u01b0ng kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ch\u1ee7ng lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng, B\u1ed9 T\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 Ngo\u1ea1i giao b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh ch\u1ee7ng lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

Ch\u1ee7ng lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 danh m\u1ee5c v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I, Ph\u1ee5 l\u1ee5c II, Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y \u0111\u1ec3 thay th\u1ebf cho xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y \u0111\u00e3 t\u1ea1m nh\u1eadp kh\u1ea9u theo ti\u00eau chu\u1ea9n \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 c\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c ti\u00eau h\u1ee7y ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng.<\/span><\/p>\n

C\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c t\u1ea1m nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y \u0111\u1ec3 thay th\u1ebf cho xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y \u0111\u00e3 t\u1ea1m nh\u1eadp kh\u1ea9u theo ti\u00eau chu\u1ea9n \u0111\u1ecbnh l\u01b0\u1ee3ng sau khi \u0111\u00e3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c ti\u00eau h\u1ee7y \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y \u0111\u00e3 t\u1ea1m nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

6. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng mi\u1ec5n thu\u1ebf t\u1ea1i c\u1eeda h\u00e0ng mi\u1ec5n thu\u1ebf;<\/span><\/p>\n

b) S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p S<\/span>\u1ed5\u00a0\u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia;<\/span><\/span><\/p>\n

c) Gi\u1ea5y t\u1edd ch\u1ee9ng minh \u0111\u00e3 ho\u00e0n th\u00e0nh vi\u1ec7c t\u00e1i xu\u1ea5t kh\u1ea9u ho\u1eb7c ti\u00eau h\u1ee7y ho\u1eb7c chuy\u1ec3n nh\u01b0\u1ee3ng \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

d) V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Ngo\u1ea1i giao \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

\u0111) V\u0103n b\u1ea3n ph\u00ea duy\u1ec7t c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/p>\n

7. Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

C\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n theo d\u00f5i vi\u1ec7c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1eed d\u1ee5ng \u0111\u1ecbnh m\u1ee9c b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n theo d\u00f5i \u0111\u1ecbnh m\u1ee9c b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m n\u1ed9p 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh s\u1ed5 \u0111\u1ecbnh m\u1ee9c \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, tr\u1eeb l\u00f9i.<\/span><\/p>\n

8. Th\u1ee7 t\u1ee5c c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c:<\/span><\/p>\n

C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 theo M\u1eabu s\u1ed1 01 t\u1ea1i Ph\u1ee5 l\u1ee5c VII<\/strong> ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

C\u00f4ng v\u0103n th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c th\u00e0nh l\u1eadp c\u01a1 quan \u0111\u1ea1i di\u1ec7n t\u1ea1i Vi\u1ec7t Nam khi c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf l\u1ea7n \u0111\u1ea7u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/p>\n

b) H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n:<\/span><\/p>\n

C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 theo M\u1eabu s\u1ed1 02 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

Ch\u1ee9ng minh th\u01b0 do B\u1ed9 Ngo\u1ea1i giao c\u1ea5p (\u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y): 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/p>\n

Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng ho\u1eb7c v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p \u0111\u1ed1i v\u1edbi th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c\u00a0<\/span>qu\u1ed1c t\u1ebf, t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 (\u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y): 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

c) Th\u1ea9m quy\u1ec1n c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf:<\/span><\/p>\n

C\u1ee5c L\u1ec5 t\u00e2n Nh\u00e0 n\u01b0\u1edbc – B\u1ed9 Ngo\u1ea1i giao ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao \u1ee7y quy\u1ec1n th\u1ef1c hi\u1ec7n c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf cho c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n

C\u1ee5c H\u1ea3i quan t\u1ec9nh, th\u00e0nh ph\u1ed1 n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n

B\u1ed9 Ngo\u1ea1i giao ti\u1ebfp t\u1ee5c theo d\u00f5i v\u00e0 c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i mi\u1ec5n tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c B\u1ed9 Ngo\u1ea1i giao c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n

C\u01a1 quan quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt th\u00f4ng tin tr\u00ean S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf cho T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia sau khi c\u1ea5p S\u1ed5 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 6. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh<\/span><\/b><\/span><\/p>\n

1. Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh b\u1eb1ng h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd thay h\u1ed9 chi\u1ebfu (tr\u1eeb gi\u1ea5y th\u00f4ng h\u00e0nh d\u00f9ng cho vi\u1ec7c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh), do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam ho\u1eb7c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u1ea5p, c\u00f3 h\u00e0nh l\u00fd mang theo ng\u01b0\u1eddi, h\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc ho\u1eb7c g\u1eedi sau chuy\u1ebfn \u0111i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u cho t\u1eebng l\u1ea7n nh\u1eadp c\u1ea3nh theo \u0111\u1ecbnh m\u1ee9c nh\u01b0 sau:<\/span><\/p>\n

a)\u00a0<\/span>R\u01b0\u1ee3u\u00a0t\u1eeb 20 \u0111\u1ed9 tr\u1edf l\u00ean: 1,5 l\u00edt ho\u1eb7c r\u01b0\u1ee3u d\u01b0\u1edbi 20 \u0111\u1ed9: 2,0 l\u00edt ho\u1eb7c \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n, bia: 3,0 l\u00edt.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi r\u01b0\u1ee3u, n\u1ebfu ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang nguy\u00ean chai, b\u00ecnh, l\u1ecd, can (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 chai) c\u00f3 dung t\u00edch l\u1edbn h\u01a1n dung t\u00edch quy \u0111\u1ecbnh nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 01 l\u00edt th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ea3 chai. Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t qu\u00e1 01 l\u00edt th\u00ec ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/p>\n

b) Thu\u1ed1c l\u00e1 \u0111i\u1ebfu: 200 \u0111i\u1ebfu ho\u1eb7c thu\u1ed1c l\u00e1 s\u1ee3i: 250 gam ho\u1eb7c x\u00ec g\u00e0: 20 \u0111i\u1ebfu;<\/span><\/p>\n

c) \u0110\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch chuy\u1ebfn \u0111i;<\/span><\/p>\n

d) C\u00e1c v\u1eadt ph\u1ea9m kh\u00e1c ngo\u00e0i h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, v\u00e0 c kho\u1ea3n n\u00e0y (kh\u00f4ng n\u1eb1m trong Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n) c\u00f3 t<\/span>\u1ed5ng tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng qu\u00e1 10.<\/span>000.000 \u0111\u1ed3ng Vi\u1ec7t Nam;<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf, ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh \u0111\u01b0\u1ee3c ch\u1ecdn v\u1eadt ph\u1ea9m \u0111\u1ec3 mi\u1ec5n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p h\u00e0nh l\u00fd mang theo g\u1ed3m nhi\u1ec1u v\u1eadt ph\u1ea9m.<\/span><\/p>\n

2. Ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n t\u00e0u bay v\u00e0 nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u00ean c\u00e1c chuy\u1ebfn bay qu\u1ed1c t\u1ebf; ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n t\u00e0u h\u1ecfa v\u00e0 nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u00ean t\u00e0u h\u1ecfa li\u00ean v\u1eadn qu\u1ed1c t\u1ebf; s\u0129 quan, thuy\u1ec1n vi\u00ean l\u00e0m vi\u1ec7c tr\u00ean t\u00e0u bi\u1ec3n; l\u00e1i xe, ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf c\u00e1c n\u01b0\u1edbc l\u00e1ng gi\u1ec1ng c\u00f3 chung bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9 v\u1edbi Vi\u1ec7t Nam kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y cho t\u1eebng l\u1ea7n nh\u1eadp c\u1ea3nh m\u00e0 c\u1ee9 90 ng\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf 01 l\u1ea7n. \u0110\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi d\u01b0\u1edbi 18 tu\u1ed5i.<\/span><\/p>\n

3. Ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh b\u1eb1ng h\u1ed9 chi\u1ebfu ho\u1eb7c gi\u1ea5y t\u1edd thay h\u1ed9 chi\u1ebfu do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam ho\u1eb7c c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u1ea5p, c\u00f3 h\u00e0nh l\u00fd mang theo ng\u01b0\u1eddi, h\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc ho\u1eb7c g\u1eedi sau chuy\u1ebfn \u0111i, kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00e0ng c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u kh\u00f4ng h\u1ea1n ch\u1ebf \u0111\u1ecbnh m\u1ee9c.<\/span><\/p>\n

4. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan.<\/span><\/p>\n

5. Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 7. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n di chuy\u1ec3n<\/span><\/b><\/span><\/p>\n

1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 t\u00e0i s\u1ea3n di chuy\u1ec3n theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 20 \u0110i\u1ec1u 4 Lu\u1eadt h\u1ea3i quan\u00a0\u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/p>\n

a) Ng<\/span>\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00f4ng t\u00e1c, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean;<\/span><\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean sau khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng tr\u1edf v\u1ec1 n\u01b0\u1edbc;<\/span><\/p>\n

c) C\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam cho l\u1ea7n \u0111\u1ea7u ti\u00ean nh\u1eadp kh\u1ea9u t\u00e0i s\u1ea3n di chuy\u1ec3n.<\/span><\/p>\n

2. \u0110\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n di chuy\u1ec3n (g\u1ed3m \u0111<\/span>\u1ed3\u00a0d\u00f9ng, v\u1eadt d\u1ee5ng ph\u1ee5c v\u1ee5 sinh ho\u1ea1t, l\u00e0m vi\u1ec7c \u0111\u00e3 qua s\u1eed d\u1ee5ng ho\u1eb7c ch\u01b0a qua s\u1eed d\u1ee5ng, tr\u1eeb xe \u00f4 t\u00f4, xe g\u1eafn m\u00e1y) l\u00e0 01 c\u00e1i ho\u1eb7c 01 b\u1ed9 \u0111\u1ed1i v\u1edbi m\u1ed7i t\u1ed5 ch\u1ee9c ho\u1eb7c c\u00e1 nh\u00e2n.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n di chuy\u1ec3n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n

3. H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/p>\n

a) H\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/span><\/p>\n

b) Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng ho\u1eb7c v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00f4ng t\u00e1c, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

c) V\u0103n b\u1ea3n ch\u1ee9ng minh vi\u1ec7c ch\u1ea5m d\u1ee9t ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ch\u1ea5m d\u1ee9t th\u1eddi h\u1ea1n lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean sau khi k\u1ebft th\u00fac ho\u1ea1t \u0111\u1ed9ng tr\u1edf v\u1ec1 n\u01b0\u1edbc: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

d) H\u1ed9 chi\u1ebfu (c\u00f3 \u0111\u00f3ng d\u1ea5u ki\u1ec3m ch\u1ee9ng nh\u1eadp c\u1ea3nh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh t\u1ea1i c\u1eeda kh\u1ea9u ho\u1eb7c \u0111\u00f3ng d\u1ea5u ki\u1ec3m ch\u1ee9ng nh\u1eadp c\u1ea3nh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh t\u1ea1i c\u1eeda kh\u1ea9u tr\u00ean th\u1ecb th\u1ef1c r\u1eddi \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 chi\u1ebfu \u0111\u01b0\u1ee3c c\u1ea5p th\u1ecb th\u1ef1c r\u1eddi) ho\u1eb7c gi\u1ea5y t\u1edd thay h\u1ed9 chi\u1ebfu c\u00f2n gi\u00e1 tr\u1ecb (c\u00f3 \u0111\u00f3ng d\u1ea5u ki\u1ec3m ch\u1ee9ng nh\u1eadp c\u1ea3nh c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd xu\u1ea5t nh\u1eadp c\u1ea3nh t\u1ea1i c\u1eeda kh\u1ea9u) \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

\u0111) S\u1ed5 h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa do c\u01a1 quan C\u00f4ng an c\u1ea5p trong \u0111\u00f3 ghi r\u00f5 \u0111\u1ecba ch\u1ec9 c\u01b0 tr\u00fa \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam: 01 b\u1ea3n sao c\u00f4ng ch\u1ee9ng ho\u1eb7c ch\u1ee9ng th\u1ef1c;<\/span><\/p>\n

e) Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n di chuy\u1ec3n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf: 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

4. Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 8. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng<\/span><\/b><\/span><\/p>\n

1.\u00a0Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng kh\u00f4ng thu\u1ed9c Danh m\u1ee5c m\u1eb7t h\u00e0ng c\u1ea5m nh\u1eadp kh\u1ea9u, c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u, kh\u00f4ng thu\u1ed9c danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch an ninh, qu\u1ed1c ph\u00f2ng) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/span><\/p>\n

2.\u00a0\u0110\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam; qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 2.000.000 \u0111\u1ed3ng ho\u1eb7c c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan tr\u00ean 2.000.000 \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 200.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng qu\u00e1 04 l\u1ea7n\/n\u0103m.<\/span><\/span><\/p>\n

b)\u00a0Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho c\u01a1 quan, t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng theo ph\u00e1p lu\u1eadt v\u1ec1 ng\u00e2n s\u00e1ch; qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng v\u00ec m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30.000.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng qu\u00e1<\/span>\u00a004\u00a0l\u1ea7n\/n\u0103m.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng, B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/span><\/p>\n

c)\u00a0Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho c\u00e1 nh\u00e2n Vi\u1ec7t Nam l\u00e0 thu\u1ed1c, thi\u1ebft b\u1ecb y t\u1ebf cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh thu\u1ed9c Danh m\u1ee5c b\u1ec7nh hi<\/span>\u1ec3m ngh\u00e8o quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c IV Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 10.000.000 \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf kh\u00f4ng qu\u00e1 4 l\u1ea7n\/n\u0103m.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0H\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn bi\u1ebfu t\u1eb7ng trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 t\u1ed5 ch\u1ee9c: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn qu\u00e0 t\u1eb7ng.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi nh\u1eadn qu\u00e0 t\u1eb7ng l\u00e0 c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u00ean t\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u l\u00e0 qu\u00e0 bi\u1ebfu, t\u1eb7ng; c\u00e1c th\u00f4ng tin v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi t\u1eb7ng, ng\u01b0\u1eddi nh\u1eadn qu\u00e0 bi\u1ebfu, t\u1eb7ng \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c k\u00ea khai;<\/span><\/p>\n

c)\u00a0Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 vi\u1ec7c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

d)\u00a0V\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan ch\u1ee7 qu\u1ea3n c\u1ea5p tr\u00ean v\u1ec1 vi\u1ec7c cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf ho\u1eb7c v\u0103n b\u1ea3n ch\u1ee9ng minh t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng cho c\u01a1 quan, t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc \u0111\u1ea3m b\u1ea3o kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

\u0111) V\u0103n b\u1ea3n c\u1ee7a Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c b\u1ed9, ng\u00e0nh ch\u1ee7 qu\u1ea3n \u0111\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng v\u00ec m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n: 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

4.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 9. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f4ng b\u1ed1 trong \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c V<\/strong> Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 3 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thu mua, v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong \u0111\u1ecbnh m\u1ee9c nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, ti\u00eau d\u00f9ng c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

2.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n c\u1ee7a n\u01b0\u1edbc c\u00f3 chung \u0111\u01b0\u1eddng bi\u00ean gi\u1edbi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c ph\u00e9p kinh doanh \u1edf ch\u1ee3 bi\u00ean gi\u1edbi ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0H\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0Gi\u1ea5y th\u00f4ng h\u00e0nh bi\u00ean gi\u1edbi ho\u1eb7c th\u1ebb c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n: Xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

4.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 10. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0Nguy\u00ean li\u1ec7u, b\u00e1n th\u00e0nh ph\u1ea9m, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0 l\u00e0m bao b\u00ec ho\u1eb7c bao b\u00ec \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u), linh ki\u1ec7n nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh<\/span>\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n h\u00f3a th\u00e0nh h\u00e0ng h\u00f3a, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p b\u00ean nh\u1eadn gia c\u00f4ng t\u1ef1 nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng;<\/span><\/span><\/p>\n

b)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 mua b\u00e1n, trao \u0111\u1ed5i ho\u1eb7c ti\u00eau d\u00f9ng m\u00e0 ch\u1ec9 d\u00f9ng l\u00e0m h\u00e0ng m\u1eabu;<\/span><\/span><\/p>\n

c)\u00a0M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n gia c\u00f4ng;<\/span><\/span><\/p>\n

d)\u00a0S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn v\u00e0o s\u1ea3n ph\u1ea9m gia c\u00f4ng ho\u1eb7c \u0111\u00f3ng chung v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u00e0 xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng;<\/span><\/span><\/p>\n

\u0111) Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng ho\u1eb7c ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u00e0 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng;<\/span><\/p>\n

e)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng nh\u01b0ng \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ef1c t\u1ebf \u0111\u00e3 ti\u00eau h\u1ee7y.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng th\u00ec th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

H<\/span>\u1ebft th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng kh\u00f4ng s\u1eed d\u1ee5ng ph\u1ea3i t\u00e1i xu\u1ea5t. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1i xu\u1ea5t ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/span><\/p>\n

g)\u00a0S\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m gia c\u00f4ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc c\u00f3 thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec khi xu\u1ea5t kh\u1ea9u ph\u1ea3i ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 trong n\u01b0\u1edbc c\u1ea5u th\u00e0nh trong s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo thu\u1ebf su\u1ea5t c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0.<\/span><\/p>\n

2.\u00a0C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0187\/2013\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 20 th\u00e1ng 11 n\u0103m 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.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai tr\u00ean t\u1edd khai h\u1ea3i quan c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng, t\u00ean \u0111\u1ed1i t\u00e1c thu\u1ebf gia c\u00f4ng;<\/span><\/p>\n

b)\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn gia c\u00f4ng l\u1ea1i cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o c\u01a1 s\u1edf gia c\u00f4ng, s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan v\u00e0 th\u00f4ng b\u00e1o h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng cho c\u01a1 quan h\u1ea3i quan.<\/span><\/span><\/p>\n

c) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi quy\u1ebft to\u00e1n vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0\u00a0<\/span>nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/span><\/p>\n

Khi quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

3.\u00a0Thi\u1ebft b\u1ecb, m\u00e1y m\u00f3c, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, s\u1ea3n ph\u1ea9m gia c\u00f4ng do ph\u00eda n\u01b0\u1edbc ngo\u00e0i thanh to\u00e1n thay ti\u1ec1n c\u00f4ng gia c\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

4.\u00a0Ph\u1ebf li\u1ec7u, ph\u1ebf ph\u1ea9m v\u00e0 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 d\u01b0 th\u1eeba \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng kh\u00f4ng qu\u00e1 3% t\u1ed5ng l\u01b0\u1ee3ng c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u khi ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba, nh\u01b0ng ph\u1ea3i k\u00ea khai n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3) cho c\u01a1 quan h\u1ea3i quan.<\/span><\/span><\/p>\n

5.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 11. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 6 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u.<\/span><\/span><\/p>\n

Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n \u0111\u00e3 xu\u1ea5t kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n ph\u1ea9m gia c\u00f4ng kh\u00f4ng nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i ph\u1ea3i ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u theo m\u1ee9c thu\u1ebf su\u1ea5t c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n, s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51 % gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean v\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f3 t<\/span>\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng d\u01b0\u1edbi 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f3 t<\/span>\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;<\/span><\/span><\/p>\n

b)\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 mua b\u00e1n, trao \u0111<\/span>\u1ed5i ho\u1eb7c ti\u00eau d\u00f9ng m\u00e0 ch\u1ec9 d\u00f9ng l\u00e0m h\u00e0ng m\u1eabu;<\/span><\/span><\/p>\n

c)\u00a0M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n gia c\u00f4ng;<\/span><\/span><\/p>\n

d)\u00a0S\u1ea3n ph\u1ea9m \u0111\u1eb7t gia c\u00f4ng \u1edf n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m gia c\u00f4ng v\u00e0 ph\u1ea3i ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u1ea7n tr\u1ecb gi\u00e1 c\u00f2n l\u1ea1i c\u1ee7a s\u1ea3n ph\u1ea9m theo m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a s\u1ea3n ph\u1ea9m gia c\u00f4ng nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0187\/2013\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 20 th\u00e1ng 11 n\u0103m 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.<\/span><\/span><\/p>\n

b)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u00e3 nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi quy\u1ebft to\u00e1n vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n

Khi quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai tr\u00ean t\u1edd khai h\u1ea3i quan c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng; s\u1ed1, ng\u00e0y v\u0103n b\u1ea3n \u0111\u00e3 th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan v\u1ec1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng d\u01b0\u1edbi 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

\u0110i\u1ec1u 12. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/span><\/b><\/span><\/p>\n

1.\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, b\u00e1n th\u00e0nh ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 7 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0 l\u00e0m bao b\u00ec ho\u1eb7c bao b\u00ec \u0111<\/span>\u1ec3\u00a0\u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u), linh ki\u1ec7n, b\u00e1n th\u00e0nh ph\u1ea9m nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n h\u00f3a th\u00e0nh h\u00e0ng h\u00f3a;<\/span><\/span><\/p>\n

b)\u00a0S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn, l\u1eafp r\u00e1p v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u00f3ng chung th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

c)\u00a0Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

d)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 mua b\u00e1n, trao \u0111\u1ed5i ho\u1eb7c ti\u00eau d\u00f9ng m\u00e0 ch\u1ec9 d\u00f9ng l\u00e0m h\u00e0ng m\u1eabu.<\/span><\/span><\/p>\n

2.\u00a0C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u.<\/span><\/span><\/p>\n

Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi quy\u1ebft to\u00e1n vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n

Khi quy\u1ebft to\u00e1n, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n xu\u1ea5t kh\u1ea9u th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m gia c\u00f4ng th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 13. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 9 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0H\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 b\u1ea3o h\u00e0nh, s\u1eeda ch\u1eefa, thay th\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c kho\u1ea3n 9 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m thay \u0111\u1ed5i h\u00ecnh d\u00e1ng, c\u00f4ng d\u1ee5ng v\u00e0 \u0111\u1eb7c t\u00ednh c\u01a1 b\u1ea3n c\u1ee7a h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u1ea1m xu\u1ea5t v\u00e0 kh\u00f4ng t\u1ea1o ra h\u00e0ng h\u00f3a kh\u00e1c.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p thay th\u1ebf h\u00e0ng h\u00f3a theo \u0111i\u1ec1u ki\u1ec7n b\u1ea3o h\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n th\u00ec h\u00e0ng h\u00f3a thay th\u1ebf ph\u1ea3i \u0111\u1ea3m b\u1ea3o v\u1ec1 h\u00ecnh d\u00e1ng, c\u00f4ng d\u1ee5ng v\u00e0 \u0111\u1eb7c t\u00ednh c\u01a1 b\u1ea3n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c thay th\u1ebf.<\/span><\/p>\n

3.\u00a0Ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng theo ph\u01b0\u01a1ng th\u1ee9c t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t ho\u1eb7c t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp \u0111\u1ec3 ch\u1ee9a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0Container r\u1ed7ng c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00f3c treo;<\/span><\/span><\/p>\n

b)\u00a0B\u1ed3n m\u1ec1m l\u00f3t trong Container \u0111\u1ec3 ch\u1ee9a h\u00e0ng l\u1ecfng;<\/span><\/span><\/p>\n

c)\u00a0C\u00e1c ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n \u0111\u1ec3 ch\u1ee9a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kinh doanh t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam th\u01b0 b\u1ea3o l\u00e3nh c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng ho\u1eb7c gi\u1ea5y n\u1ed9p ti\u1ec1n \u0111\u1eb7t c\u1ecdc v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan h\u1ea3i quan t\u1ea1i Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc: 01 b\u1ea3n ch\u00ednh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u01b0 b\u1ea3o l\u00e3nh ch\u01b0a \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt v\u00e0o h\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan.<\/span><\/p>\n

Vi\u1ec7c b\u1ea3o l\u00e3nh ho\u1eb7c \u0111\u1eb7t c\u1ecdc ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng kinh doanh t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 14. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 11 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ee7a m\u1ed9t d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u00f3 ph\u1ea7n d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5, h\u1ea1ch to\u00e1n ri\u00eang \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ph\u1ea7n d\u1ef1 \u00e1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3.\u00a0D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ecba b\u00e0n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00f4ng thu\u1ed9c ng\u00e0nh ngh\u1ec1 \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

4.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u1eadt t\u01b0 x\u00e2y d\u1ef1ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span><\/p>\n

5.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 15. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n trong th\u1eddi h\u1ea1n 05 n\u0103m<\/span><\/b><\/span><\/p>\n

1.\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh<\/span>\u1ec1\u00a0\u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 ho\u1eb7c \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 13 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

Th\u1eddi gian b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t l\u00e0 th\u1eddi gian s\u1ea3n xu\u1ea5t ch\u00ednh th\u1ee9c, kh\u00f4ng bao g\u1ed3m th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed. Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ng\u00e0y th\u1ef1c t\u1ebf ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan cho c\u01a1 quan h\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o danh m\u1ee5c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

H\u1ebft th\u1eddi h\u1ea1n mi\u1ec5n thu\u1ebf 05 n\u0103m, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ee7 thu\u1ebf theo quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

2.\u00a0Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng d\u01b0\u1edbi 51 % gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh s\u1ea3n ph\u1ea9m c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51 % gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0100\/2016\/N\u0110-CP<\/a>\u00a0ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, Lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 Lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf, c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

3.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ng\u00e0nh, ngh\u1ec1 \u0111\u1eb7c bi\u1ec7t \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0, \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n kinh t\u1ebf – x\u00e3 h\u1ed9i \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt \u0111\u1ea7u t\u01b0 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0118\/2015\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 12 th\u00e1ng 11 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt \u0111\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 \u0111<\/span>\u1ec3\u00a0x\u00e1c \u0111\u1ecbnh nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 16. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 15 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span><\/span><\/p>\n

3.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 17. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng t\u00e0u, t\u00e0u bi\u1ec3n xu\u1ea5t kh\u1ea9u<\/span><\/b><\/span><\/p>\n

1.\u00a0D\u1ef1 \u00e1n, c\u01a1 s\u1edf \u0111\u00f3ng t\u00e0u thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 16 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng t\u00e0u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span><\/span><\/p>\n

3.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 18. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi gi\u1ed1ng c\u00e2y tr\u1ed3ng, gi\u1ed1ng v\u1eadt nu\u00f4i, ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt<\/span><\/b><\/span><\/p>\n

1.\u00a0Gi\u1ed1ng c\u00e2y tr\u1ed3ng; gi\u1ed1ng v\u1eadt nu\u00f4i; ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, c\u1ea7n thi\u1ebft nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 12 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c Danh m\u1ee5c gi\u1ed1ng c\u00e2y tr<\/span>\u1ed3ng, gi\u1ed1ng v\u1eadt nu\u00f4i, ph\u00e2n b\u00f3n, thu<\/span>\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt c\u1ea7n thi\u1ebft nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 19. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 21 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 chuy\u00ean d\u00f9ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111<\/span>\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span><\/span><\/p>\n

3.\u00a0Danh m\u1ee5c ho\u1eb7c ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh t\u00e0i li\u1ec7u, s\u00e1ch b\u00e1o khoa h\u1ecdc chuy\u00ean d\u00f9ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

Ngo\u00e0i h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ph\u1ea3i n\u1ed9p th\u00eam m\u1ed9t trong c\u00e1c gi\u1ea5y t\u1edd sau:<\/span><\/p>\n

a)\u00a0Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u1ec1 t\u00e0i, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, nhi\u1ec7m v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 v\u00e0 danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ec1 t\u00e0i, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n, nhi\u1ec7m v\u1ee5 nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7 c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

b)\u00a0V\u0103n b\u1ea3n x\u00e1c nh\u1eadn danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc c\u00f4ng ngh\u1ec7 c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1, b\u1ed9 ch\u1ee7 qu\u1ea3n n\u01a1i c\u00f3 d\u1ef1 \u00e1n, c\u01a1 s\u1edf \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc c\u00f4ng ngh\u1ec7: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0V\u0103n b\u1ea3n x\u00e1c nh\u1eadn danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 ho\u1eb7c c\u01a1 quan \u0111\u01b0\u1ee3c B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u1ee7y quy\u1ec1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

5.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 20. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho an ninh, qu\u1ed1c ph\u00f2ng<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho an ninh, qu\u1ed1c ph\u00f2ng, trong \u0111\u00f3 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng ph\u1ea3i l\u00e0 lo\u1ea1i trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 22 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0H\u00e0ng h\u00f3a thu\u1ed9c k\u1ebf ho\u1ea1ch nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 an ninh, qu\u1ed1c ph\u00f2ng h\u00e0ng n\u0103m \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t ho\u1eb7c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Qu\u1ed1c ph\u00f2ng ph\u00ea duy\u1ec7t theo \u1ee7y quy\u1ec1n c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/span><\/p>\n

b)\u00a0Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an \u1ee7y quy\u1ec1n, ph\u00e2n c\u1ea5p theo M<\/span>\u1eabu s\u1ed1 03a t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan) ho\u1eb7c M\u1eabu s\u1ed1 03b t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf sau khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan): 01 b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

b)\u00a0H\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a theo v\u0103n b\u1ea3n tr\u00fang th\u1ea7u ho\u1eb7c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh th\u1ea7u, trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, \u0111\u1ea5u th\u1ea7u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

4.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 C\u00f4ng an \u1ee7y quy\u1ec1n, ph\u00e2n c\u1ea5p n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf \u0111\u1ebfn T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c, tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/span><\/span><\/p>\n

Trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf ho\u1eb7c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung h\u1ed3 s\u01a1.<\/span><\/p>\n

Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c c\u0103n c\u1ee9 v\u00e0o th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf c\u1ee7a T<\/span>\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u00f4ng quan h\u00e0ng h\u00f3a theo qu<\/span>y\u00a0\u0111\u1ecbnh.<\/span><\/span><\/p>\n

b)\u00a0Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf sau khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span><\/span><\/p>\n

B\u1ed9 C\u00f4ng an, B\u1ed9 Qu\u1ed1c ph\u00f2ng ho\u1eb7c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c B\u1ed9 C\u00f4ng an, B\u1ed9 Qu\u1ed1c ph\u00f2ng \u1ee7y quy\u1ec1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf \u0111\u1ebfn T\u1ed5ng c\u1ee5c H\u1ea3i quan. Th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y th\u00f4ng quan ho\u1eb7c gi\u1ea3i ph\u00f3ng h\u00e0ng.<\/span><\/p>\n

Trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o mi\u1ec5n thu\u1ebf, th\u00f4ng b\u00e1o kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf ho\u1eb7c y\u00eau c\u1ea7u ng\u01b0\u1eddi n\u1ed9p thu\u1ebf b\u1ed5 sung h\u1ed3 s\u01a1.<\/span><\/p>\n

Chi c\u1ee5c H\u1ea3i quan\u00a0<\/span>n\u01a1i\u00a0l\u00e0m th\u1ee7 t\u1ee5c c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n thanh kho\u1ea3n s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 21. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho gi\u00e1o d\u1ee5c<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u chuy\u00ean d\u00f9ng trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho gi\u00e1o d\u1ee5c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 20 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3.\u00a0C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho gi\u00e1o d\u1ee5c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 22. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t, gia c\u00f4ng, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan kh\u00f4ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 8 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t, t\u00e1i ch\u1ebf, l\u1eafp r\u00e1p t\u1ea1i khu phi thu\u1ebf quan c\u00f3 s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, linh ki\u1ec7n nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec khi nh\u1eadp kh\u1ea9u v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u theo m\u1ee9c thu\u1ebf su\u1ea5t, tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf c\u1ee7a m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0o n\u1ed9i \u0111\u1ecba Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 23. Mi\u1ec5n thu\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trang thi\u1ebft b\u1ecb y t\u1ebf<\/span><\/b><\/span><\/p>\n

1.\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1ea3n xu\u1ea5t, l\u1eafp r\u00e1p trang thi\u1ebft b\u1ecb y t\u1ebf c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c \u01b0u ti\u00ean nghi\u00ean c\u1ee9u, ch\u1ebf t\u1ea1o \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n 05 n\u0103m k\u1ec3 t\u1eeb khi b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 14 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

Danh m\u1ee5c s\u1ea3n ph\u1ea9m trang thi\u1ebft b\u1ecb y t\u1ebf \u0111\u01b0\u1ee3c \u01b0u ti\u00ean nghi\u00ean c\u1ee9u, ch\u1ebf t\u1ea1o quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c VI ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

2.\u00a0Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1ea3n xu\u1ea5t l\u00e0m c\u01a1 s\u1edf mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong th\u1eddi h\u1ea1n<\/span>\u00a005\u00a0n\u0103m cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 ng\u00e0y th\u1ef1c t\u1ebf ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ch\u00ednh th\u1ee9c (kh\u00f4ng bao g\u1ed3m th\u1eddi gian s\u1ea3n xu\u1ea5t th\u1eed).<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 ng\u00e0y th\u1ef1c t\u1ebf ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 th\u00f4ng b\u00e1o tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan cho c\u01a1 quan h\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o danh m\u1ee5c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

3.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 24. Mi\u1ec5n thu\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ed9i dung s\u1ed1, ph\u1ea7n m\u1ec1m<\/span><\/b><\/span><\/p>\n

1.\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ed9i dung s\u1ed1, ph\u1ea7n m\u1ec1m \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 18 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30, \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 25. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 19 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c danh m\u1ee5c m\u00e1y m\u00f3c, thi<\/span>\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5, v\u1eadt t\u01b0 chuy\u00ean d\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 thu gom, v\u1eadn chuy<\/span>\u1ec3n, x\u1eed l\u00fd, ch<\/span>\u1ebf\u00a0bi\u1ebfn n\u01b0\u1edbc th\u1ea3i, r\u00e1c th\u1ea3i, kh\u00ed th\u1ea3i, quan tr\u1eafc v\u00e0 ph\u00e2n t\u00edch m\u00f4i tr\u01b0\u1eddng, s\u1ea3n xu\u1ea5t n\u0103ng l\u01b0\u1ee3ng t\u00e1i t\u1ea1o; x\u1eed l\u00fd \u00f4 nhi<\/span>\u1ec5m m\u00f4i tr\u01b0\u1eddng, \u1ee9ng ph\u00f3, x\u1eed l\u00fd s\u1ef1\u00a0<\/span>c\u1ed1\u00a0m\u00f4i tr\u01b0\u1eddng; s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i ch\u1ebf, x\u1eed l\u00fd ch<\/span>\u1ea5t th\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 N<\/span>gh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 26. Mi\u1ec5n thu\u1ebf h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng in, \u0111\u00fac ti\u1ec1n<\/span><\/b><\/span><\/p>\n

1.\u00a0M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, b\u1ed9 ph\u1eadn, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng in, \u0111\u00fac ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 17 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0ph\u1ea3i thu\u1ed9c Danh m\u1ee5c do Th\u1ed1ng \u0111\u1ed1c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh.<\/span><\/span><\/p>\n

H\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i do c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc ch\u1ec9 \u0111<\/span>\u1ecbnh nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, b\u1ed9 ph\u1eadn, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng in, \u0111\u00fac ti\u1ec1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0H\u1ed3 s\u01a1 h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0V\u0103n b\u1ea3n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc cho ph\u00e9p t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, b\u1ed9 ph\u1eadn, ph\u1ee5 t\u00f9ng ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng in, \u0111\u00fac ti\u1ec1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

4.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 27. Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i<\/span><\/b><\/span><\/p>\n

H\u00e0ng h\u00f3a kh\u00f4ng nh\u1eb1m m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

1.\u00a0H\u00e0ng m\u1eabu, \u1ea3nh v\u1ec1 h\u00e0ng m\u1eabu, phim v\u1ec1 h\u00e0ng m\u1eabu, m\u00f4 h\u00ecnh thay th\u1ebf cho h\u00e0ng m\u1eabu c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 50.000 \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ec3 kh\u00f4ng th\u1ec3 \u0111\u01b0\u1ee3c mua b\u00e1n ho\u1eb7c s\u1eed d\u1ee5ng, ch\u1ec9 \u0111\u1ec3 l\u00e0m m\u1eabu.<\/span><\/span><\/p>\n

2.\u00a0\u1ea4n ph\u1ea9m qu\u1ea3ng c\u00e1o thu\u1ed9c Ch\u01b0\u01a1ng 49 c\u1ee7a Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam, bao g\u1ed3m: T\u1edd r\u01a1i, catalogue th\u01b0\u01a1ng m\u1ea1i, ni\u00ean gi\u00e1m, t\u00e0i li\u1ec7u qu\u1ea3ng c\u00e1o, \u00e1p ph\u00edch du l\u1ecbch \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 qu\u1ea3ng c\u00e1o, c\u00f4ng b\u1ed1 hay qu\u1ea3ng c\u00e1o m\u1ed9t h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c cung c\u1ea5p mi\u1ec5n ph\u00ed \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 10 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0v\u1edbi \u0111i\u1ec1u ki\u1ec7n m\u1ed7i l\u00f4 h\u00e0ng ch\u1ec9 g\u1ed3m 01 lo\u1ea1i \u1ea5n ph\u1ea9m v\u00e0 t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng kh\u00f4ng qu\u00e1 01 kg; tr\u01b0\u1eddng h\u1ee3p 01 l\u00f4 h\u00e0ng c\u00f3 nhi\u1ec1u lo\u1ea1i \u1ea5n ph\u1ea9m kh\u00e1c nhau th\u00ec m\u1ed7i lo\u1ea1i \u1ea5n ph\u1ea9m ch\u1ec9 c\u00f3 m\u1ed9t b\u1ea3n ho\u1eb7c c\u00f3 t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng \u1ea5n ph\u1ea9m kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 01 kg.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 28. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 23 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0H\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u1ea7n thi\u1ebft nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho d\u1ef1 \u00e1n thu\u1ed9c ch\u01b0\u01a1ng tr\u00ecnh ph\u1ee5c v\u1ee5 \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

b)\u00a0H\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

c)\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00e1c \u0111\u01b0\u1ee3c Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c b\u1ed9 ho\u1eb7c c\u1ea5p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong \u0111\u00f3 n\u00eau r\u00f5 t\u00ecnh h\u00ecnh thi\u1ec7t h\u1ea1i do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh g\u00e2y ra tr\u00ean \u0111\u1ecba b\u00e0n: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh theo M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

c)\u00a0Quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 d\u1ecbch b\u1ec7nh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00f2ng, ch\u1ed1ng b\u1ec7nh truy\u1ec1n nhi\u1ec5m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 kh\u1eafc ph\u1ee5c d\u1ecbch b\u1ec7nh: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c b\u1ed9 ho\u1eb7c c\u1ea5p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i theo M\u1eabu s\u1ed1 04 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

5.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0Tr\u00ean c\u01a1 s\u1edf c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c b\u1ed9 ho\u1eb7c c\u1ea5p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, trong th\u1eddi h\u1ea1n 15 ng\u00e0y, B\u1ed9 T\u00e0i ch\u00ednh th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf v\u00e0 tr\u00ecnh Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh k\u00e8m theo Danh m\u1ee5c h\u00e0ng h\u00f3a \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf.<\/span><\/span><\/p>\n

b)\u00a0C\u0103n c\u1ee9 \u00fd ki\u1ebfn ch\u1ec9 \u0111\u1ea1o c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, Chi c\u1ee5c h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

6.\u00a0H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p khi x\u1ea3y ra thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0H\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 24 Lu\u1eadt h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh, th\u00e0nh ph\u1ed1 ho\u1eb7c b\u1ed9 ho\u1eb7c c\u1ea5p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1ec1 vi\u1ec7c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ph\u1ee5c v\u1ee5 y\u00eau c\u1ea7u c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p, trong \u0111\u00f3 n\u00eau r\u00f5 t\u00ecnh h\u00ecnh thi\u1ec7t h\u1ea1i do thi\u00ean tai, th\u1ea3m h\u1ecda, d\u1ecbch b\u1ec7nh g\u00e2y ra tr\u00ean \u0111\u1ecba b\u00e0n: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

c)\u00a0Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 c\u1ee9u tr\u1ee3 kh\u1ea9n c\u1ea5p: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

d)\u00a0Quy\u1ebft \u0111\u1ecbnh c\u00f4ng b\u1ed1 d\u1ecbch b\u1ec7nh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt ph\u00f2ng, ch\u1ed1ng b\u1ec7nh truy\u1ec1n nhi\u1ec5m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 kh\u1eafc ph\u1ee5c d\u1ecbch b\u1ec7nh: 01 b\u1ea3n ch\u1ee5p.<\/span><\/span><\/p>\n

Tr\u00ean c\u01a1 s\u1edf h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y, c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan gi\u1ea3i quy\u1ebft mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/span><\/p>\n

\u0110i\u1ec1u 29. Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, h\u00e0ng h\u00f3a c\u00f3 tr\u1ecb gi\u00e1 t\u1ed1i thi\u1ec3u, h\u00e0ng h\u00f3a g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/span><\/p>\n

C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ch\u1ee7ng lo\u1ea1i, \u0111\u1ecbnh l\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf th\u00ec B\u1ed9 T\u00e0i ch\u00ednh th\u1ed1ng nh\u1ea5t v\u1edbi B\u1ed9 Ngo\u1ea1i giao b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh ch\u1ee7ng lo\u1ea1i v\u00e0 \u0111\u1ecbnh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

2.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan t\u1eeb 1.000.000 \u0111\u1ed3ng Vi\u1ec7t Nam tr\u1edf xu\u1ed1ng ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 100.000 \u0111\u1ed3ng Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a c\u00f3 tr\u1ecb gi\u00e1 h\u1ea3i quan v\u01b0\u1ee3t qu\u00e1 1.000.000 \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c c\u00f3 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean 100.000 \u0111\u1ed3ng Vi\u1ec7t Nam th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 l\u00f4 h\u00e0ng.<\/span><\/p>\n

3.\u00a0H\u00e0ng h\u00f3a c\u00f3 t\u1ed5ng tr\u1ecb gi\u00e1 h\u1ea3i quan d\u01b0\u1edbi 500.000 \u0111\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c c\u00f3 t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p d\u01b0\u1edbi m\u1ee9c 50.000 \u0111\u1ed3ng Vi\u1ec7t Nam cho m\u1ed9t l\u1ea7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng h\u00f3a mua b\u00e1n trao \u0111\u1ed5i c\u1ee7a c\u01b0 d\u00e2n bi\u00ean gi\u1edbi v\u00e0 h\u00e0ng h\u00f3a g\u1eedi qua d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh.<\/span><\/p>\n

4.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

H\u1ed3 s\u01a1 h\u1ea3i quan th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam:<\/span><\/p>\n

a)\u00a0\u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf: 01 b\u1ea3n ch\u1ee5p xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu, khi n\u1ed9p h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u1ea7n \u0111\u1ea7u;<\/span><\/span><\/p>\n

b)\u00a0H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c, h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a theo v\u0103n b\u1ea3n tr\u00fang th\u1ea7u ho\u1eb7c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh th\u1ea7u ghi r\u00f5 gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, \u0111\u1ea5u th\u1ea7u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

5.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 31 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 30. Th\u00f4ng b\u00e1o Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf d\u1ef1 ki\u1ebfn nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf<\/span><\/b><\/span><\/p>\n

1.\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf g\u1ed3m c\u00e1c h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14, \u0110i\u1ec1u 15, \u0110i\u1ec1u 16, \u0110i\u1ec1u 17, \u0110i\u1ec1u 18, \u0110i\u1ec1u 23, \u0110i\u1ec1u 24 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

2.\u00a0Nguy\u00ean t<\/span>\u1eafc x\u00e2y d\u1ef1ng Danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf d\u1ef1 ki\u1ebfn nh\u1eadp kh\u1ea9u (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 Danh m\u1ee5c mi\u1ec5n thu\u1ebf):<\/span><\/span><\/p>\n

a)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a (ch\u1ee7 d\u1ef1 \u00e1n; ch\u1ee7 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh; ch\u1ee7 c\u01a1\u00a0<\/span>s\u1edf\u00a0\u0111\u00f3ng t\u00e0u; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed) sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ch\u1ee7 d\u1ef1 \u00e1n, l\u00e0\u00a0<\/span>ng\u01b0\u1eddi\u00a0th\u00f4n<\/span>g\u00a0b\u00e1o Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 d\u1ef1 \u00e1n kh\u00f4ng tr\u1ef1c ti\u1ebfp nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf m\u00e0 nh\u00e0 th\u1ea7u ch\u00ednh ho\u1eb7c nh\u00e0 th\u1ea7u ph\u1ee5 ho\u1eb7c c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a th\u00ec nh\u00e0 th\u1ea7u, c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh s\u1eed d\u1ee5ng danh m\u1ee5c mi\u1ec5n thu\u1ebf do ch\u1ee7 d\u1ef1 \u00e1n \u0111\u00e3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0H\u00e0ng h\u00f3a ph\u1ea3i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 11, kho\u1ea3n 12, kho\u1ea3n 13, kho\u1ea3n 14, kho\u1ea3n 15, kho\u1ea3n 16 v\u00e0 kho\u1ea3n 18 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u; v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ng\u00e0nh ngh\u1ec1, l\u0129nh v\u1ef1c \u0111\u1ea7u t\u01b0, m\u1ee5c ti\u00eau, quy m\u00f4, c\u00f4ng su\u1ea5t c\u1ee7a d\u1ef1 \u00e1n, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf;<\/span><\/span><\/p>\n

c)\u00a0Danh m\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng m\u1ed9t l\u1ea7n cho d\u1ef1 \u00e1n, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, ho\u1eb7c x\u00e2y d\u1ef1ng theo t\u1eebng giai \u0111o\u1ea1n, t\u1eebng h\u1ea1ng m\u1ee5c, t\u1eebng t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf v\u00e0 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, ho\u1ea1t \u0111\u1ed9ng s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf, sau \u0111\u00e2y g\u1ecdi chung l\u00e0 d\u1ef1 \u00e1n.<\/span><\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf n\u00eau r\u00f5 c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf theo M\u1eabu s\u1ed1 05 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0Danh m\u1ee5c mi\u1ec5n thu\u1ebf g\u1eedi qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1 ho\u1eb7c th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf b\u1eb1ng gi\u1ea5y: Danh m\u1ee5c mi\u1ec5n thu\u1ebf theo M\u1eabu s\u1ed1 06 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 02 b\u1ea3n ch\u00ednh, Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i theo M\u1eabu s\u1ed1 07 t\u1ea1i Ph\u1ee5 l\u1ee5c V<\/span>II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

c)\u00a0Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd \u0111\u1ea7u t\u01b0, gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 15 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

d)\u00a0B\u1ea3n tr\u00edch l\u1ee5c lu\u1eadn ch\u1ee9ng kinh t\u1ebf k\u1ef9 thu\u1eadt ho\u1eb7c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt ho\u1eb7c b\u1ea3n thuy\u1ebft minh d\u1ef1 \u00e1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

\u0111) Gi\u1ea5y ch\u1ee9ng nh\u1eadn doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7 c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f4ng ngh\u1ec7 cao, doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, t\u1ed5 ch\u1ee9c khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

e) Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t trang thi\u1ebft b\u1ecb y t\u1ebf ho\u1eb7c gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd trang thi\u1ebft b\u1ecb y t\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 14 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

g) H\u1ee3p \u0111\u1ed3ng d\u1ea7u kh\u00ed, quy\u1ebft \u0111\u1ecbnh giao nhi\u1ec7m v\u1ee5 th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed, v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ch\u01b0\u01a1ng tr\u00ecnh c\u00f4ng t\u00e1c n\u0103m v\u00e0 ng\u00e2n s\u00e1ch h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 15 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

h) H\u1ee3p \u0111\u1ed3ng \u0111\u00f3ng t\u00e0u, h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u t\u00e0u bi\u1ec3n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m b, \u0111i\u1ec3m c kho\u1ea3n 16 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

i) B\u1ea3n thuy\u1ebft minh d\u1ef1 \u00e1n s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ed9i dung s\u1ed1, ph\u1ea7n m\u1ec1m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 18 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

k) H\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a theo k\u1ebft qu\u1ea3 th\u1ea7u, h\u1ee3p \u0111\u1ed3ng\u00a0<\/span>\u1ee7y\u00a0th\u00e1c xu\u1ea5t kh\u1ea9u, \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh, trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

4.\u00a0Th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a) Ch\u1ee7 d\u1ef1 \u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf \u0111\u1ea7u ti\u00ean;<\/span><\/p>\n

b) N\u01a1i ti\u1ebfp nh\u1eadn th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf l\u00e0 C\u1ee5c H\u1ea3i quan n\u01a1i th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, C\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00f3ng tr\u1ee5 s\u1edf ch\u00ednh ho\u1eb7c n\u01a1i qu\u1ea3n l\u00fd t\u1eadp trung c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf nhi\u1ec1u t\u1ec9nh, th\u00e0nh ph\u1ed1, C\u1ee5c H\u1ea3i quan n\u01a1i l\u1eafp \u0111\u1eb7t t<\/span>\u1ed5\u00a0h\u1ee3p, d\u00e2y chuy\u1ec1n \u0111\u1ed1i v\u1edbi danh m\u1ee5c h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf d\u1ef1 ki\u1ebfn nh\u1eadp kh\u1ea9u theo t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n.<\/span><\/span><\/p>\n

5.\u00a0Tr\u01b0\u1eddng h\u1ee3p Danh m\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o c\u00f3 sai s\u00f3t ho\u1eb7c c\u1ea7n s\u1eeda \u0111\u1ed5i, ch\u1ee7 d\u1ef1 \u00e1n th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf s\u1eeda \u0111\u1ed5i tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a k\u00e8m theo c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ch\u1ee9ng minh vi\u1ec7c b\u1ed5 sung, \u0111i\u1ec1u ch\u1ec9nh l\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/span><\/p>\n

6.\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan h\u1ea3i quan:<\/span><\/span><\/p>\n

a)\u00a0Trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho ch\u1ee7 d\u1ef1 \u00e1n v\u1ec1 vi\u1ec7c \u0111\u00e3 ti\u1ebfp nh\u1eadn Danh m\u1ee5c mi\u1ec5n thu\u1ebf; b\u1ed5 sung h\u1ed3 s\u01a1 c\u00f2n thi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y; gi\u1ea3i tr\u00ecnh, l\u00e0m r\u00f5 nh\u1eefng th\u00f4ng tin c\u00f3 trong h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf;<\/span><\/span><\/p>\n

b)\u00a0Tr\u01b0\u1eddng\u00a0<\/span>h\u1ee3p\u00a0s\u1eeda \u0111\u1ed5i Danh m\u1ee5c mi\u1ec5n thu\u1ebf l\u00e0m thay \u0111\u1ed5i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n, c\u01a1 quan h\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u \u0111\u1ec3 thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c mi\u1ec5n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/span><\/span><\/p>\n

c)\u00a0Ki\u1ec3m tra vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd r\u1ee7i ro theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf, ph\u00e1p lu\u1eadt h\u1ea3i quan;<\/span><\/span><\/p>\n

d)\u00a0Thu h\u1ed3i, th\u00f4ng b\u00e1o cho ch\u1ee7 d\u1ef1 \u00e1n \u0111i\u1ec1u ch\u1ec9nh Danh m\u1ee5c mi\u1ec5n thu\u1ebf, d\u1eebng l\u00e0m th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf, thu h\u1ed3i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 mi\u1ec5n ph\u00f9 h\u1ee3p v\u1edbi d\u1ef1 \u00e1n ch\u1ea5m d\u1ee9t ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n ch\u1ea5m d\u1ee9t ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/span><\/p>\n

7.\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a ch\u1ee7 d\u1ef1 \u00e1n:<\/span><\/span><\/p>\n

a)\u00a0L\u1eadp Danh m\u1ee5c mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/span><\/p>\n

b)\u00a0Th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf, s\u1eeda \u0111\u1ed5i Danh m\u1ee5c mi\u1ec5n thu\u1ebf v\u00e0 nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i c\u1ee7a c\u01a1 quan h\u1ea3i quan th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan h\u1ea3i quan (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed);<\/span><\/span><\/p>\n

c)\u00a0K\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 g\u1eedi h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u00fang th\u1eddi h\u1ea1n; ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c, trung th\u1ef1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf, s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a n\u00e0y;<\/span><\/span><\/p>\n

d)\u00a0L\u01b0u gi\u1eef c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u00e0 xu\u1ea5t tr\u00ecnh cho c\u01a1 quan h\u1ea3i quan, c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra theo quy \u0111\u1ecbnh;<\/span><\/span><\/p>\n

\u0111) Ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, ch\u1ee7 d\u1ef1 \u00e1n th\u00f4ng b\u00e1o vi\u1ec7c s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf trong n\u0103m t\u00e0i ch\u00ednh cho c\u01a1 quan h\u1ea3i quan n\u01a1i ti\u1ebfp nh\u1eadn Danh m\u1ee5c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 31. H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf l\u00e0 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt h\u1ea3i quan v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh.<\/span><\/span><\/p>\n

2.\u00a0Ngo\u00e0i h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p th\u00eam m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/span><\/span><\/p>\n

a)\u00a0H\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c trong tr\u01b0\u1eddng h\u1ee3p \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

b)\u00a0H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a theo v\u0103n b\u1ea3n tr\u00fang th\u1ea7u ho\u1eb7c v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ecbnh th\u1ea7u trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u00fang th\u1ea7u nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0H\u1ee3p \u0111\u1ed3ng cung c\u1ea5p h\u00e0ng h\u00f3a cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

d)\u00a0H\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i ch\u00ednh trong tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea t\u00e0i ch\u00ednh nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a cung c\u1ea5p cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i mi\u1ec5n thu\u1ebf, trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

\u0111) Ch\u1ee9ng t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf chuy\u1ec3n nh\u01b0\u1ee3ng cho \u0111<\/span>\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf kh\u00e1c, trong \u0111\u00f3 ghi r\u00f5 gi\u00e1 chuy<\/span>\u1ec3n nh\u01b0\u1ee3ng h\u00e0ng h\u00f3a kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

e)\u00a0V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

g) Danh m\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf d\u1ef1 ki\u1ebfn nh\u1eadp kh\u1ea9u\u00a0<\/span>b\u1eb1ng gi\u1ea5y\u00a0k\u00e8m Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn: 01 b\u1ea3n ch\u1ee5p, xu\u1ea5t tr\u00ecnh b\u1ea3n ch\u00ednh \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o Danh m\u1ee5c mi\u1ec5n thu\u1ebf th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i n\u1ed9p Danh m\u1ee5c mi\u1ec5n thu\u1ebf, c\u01a1 quan h\u1ea3i quan s\u1eed d\u1ee5ng Danh m\u1ee5c mi\u1ec5n thu\u1ebf tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n

3.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 x\u00e1c \u0111\u1ecbnh, khai h\u00e0ng h\u00f3a v\u00e0 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf (tr\u1eeb vi\u1ec7c k\u00ea khai s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng do b\u00ean thu\u1ebf gia c\u00f4ng cung c\u1ea5p) tr\u00ean t\u1edd khai h\u1ea3i quan khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 n\u1ed9i dung khai b\u00e1o.<\/span><\/span><\/p>\n

b)\u00a0C\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan c\u0103n c\u1ee9 h\u1ed3 s\u01a1 mi\u1ec5n thu\u1ebf, \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ec3 th\u1ef1c hi\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf nh\u01b0 khai b\u00e1o th\u00ec thu thu\u1ebf v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh.<\/span><\/p>\n

c)\u00a0H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed t\u1ef1 \u0111\u1ed9ng tr\u1eeb l\u00f9i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong Danh m\u1ee5c mi\u1ec5n thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng b\u00e1o Danh m\u1ee5c b\u1eb1ng gi\u1ea5y, c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n c\u1eadp nh\u1eadt v\u00e0 tr\u1eeb l\u00f9i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a trong Danh m\u1ee5c mi\u1ec5n thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf theo t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n, ph\u1ea3i nh\u1eadp kh\u1ea9u l\u00e0m nhi\u1ec1u chuy\u1ebfn \u0111\u1ec3 l\u1eafp r\u00e1p th\u00e0nh t\u1ed5 h\u1ee3p, th\u00e0nh d\u00e2y chuy\u1ec1n ho\u00e0n ch\u1ec9nh, kh\u00f4ng th\u1ec3 th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i theo s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u th\u00ec trong th\u1eddi h\u1ea1n 15 ng\u00e0y k\u1ec3 t\u1eeb khi k\u1ebft th\u00fac vi\u1ec7c nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng cu\u1ed1i c\u00f9ng c\u1ee7a m\u1ed7i t\u1ed5 h\u1ee3p, d\u00e2y chuy\u1ec1n, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p c\u00e1c t\u1edd khai \u0111\u00e3 nh\u1eadp kh\u1ea9u v\u00e0 quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n

4.\u00a0Th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7, kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/span><\/span><\/p>\n

a)\u00a0H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u1eadm nh\u1ea5t 15 ng\u00e0y l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span><\/span><\/p>\n

b)\u00a0Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb mi\u1ec5n thu\u1ebf ch\u01b0a \u0111\u1ea7y \u0111\u1ee7, trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, T\u1ed5ng c\u1ee5c H\u1ea3i quan ph\u1ea3i th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 ho\u00e0n ch\u1ec9nh h\u1ed3 s\u01a1;<\/span><\/span><\/p>\n

c)\u00a0Trong th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t 15 ng\u00e0y l\u00e0m vi\u1ec7c, k<\/span>\u1ec3\u00a0t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o kh\u00f4ng mi\u1ec5n thu\u1ebf tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 xu\u1ea5t c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan;<\/span><\/span><\/p>\n

d)\u00a0C\u0103n c\u1ee9 h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 quy\u1ebft \u0111\u1ecbnh mi\u1ec5n thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c mi\u1ec5n thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 32. Gi\u1ea3m thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111ang trong qu\u00e1 tr\u00ecnh gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt h\u1ea3i quan n\u0103m 2014 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh, n\u1ebfu b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t do nguy\u00ean nh\u00e2n kh\u00e1ch quan \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 18 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0H\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb gi\u1ea3m thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo M\u1eabu s\u1ed1 08 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0H\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, th\u00f4ng b\u00e1o tr\u1ea3 ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3), tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m kh\u00f4ng bao g\u1ed3m n\u1ed9i dung b\u1ed3i th\u01b0\u1eddng v\u1ec1 thu\u1ebf ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a t\u1ed5 ch\u1ee9c b\u1ea3o hi\u1ec3m; h\u1ee3p \u0111\u1ed3ng ho\u1eb7c bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn \u0111\u1ec1n b\u00f9 c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5n th\u1ea5t do h\u00e3ng v\u1eadn t\u1ea3i g\u00e2y ra (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0Bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn nguy\u00ean nh\u00e2n thi\u1ec7t h\u1ea1i c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng t\u1ea1i \u0111\u1ecba b\u00e0n n\u01a1i ph\u00e1t sinh thi\u1ec7t h\u1ea1i (bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn v\u1ee5 ch\u00e1y c\u1ee7a c\u01a1 quan c\u1ea3nh s\u00e1t ph\u00f2ng ch\u00e1y ch\u1eefa ch\u00e1y c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng n\u01a1i x\u1ea3y ra v\u1ee5 ch\u00e1y; v\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p huy\u1ec7n v\u1ec1 vi\u1ec7c thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd g\u00e2y thi\u1ec7t h\u1ea1i cho nguy\u00ean li\u1ec7u, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb nh\u1eadp kh\u1ea9u): 01 b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

Bi\u00ean b\u1ea3n, v\u0103n b\u1ea3n x\u00e1c nh\u1eadn nguy\u00ean nh\u00e2n thi\u1ec7t h\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra thi\u1ec7t h\u1ea1i;<\/span><\/p>\n

d)\u00a0Gi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh c\u1ee7a th\u01b0\u01a1ng nh\u00e2n kinh doanh d\u1ecbch v\u1ee5 gi\u00e1m \u0111\u1ecbnh v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a b\u1ecb m\u1ea5t m\u00e1t ho\u1eb7c t\u1ef7 l\u1ec7 t<\/span>\u1ed5n th\u1ea5t th\u1ef1c t<\/span>\u1ebf\u00a0c\u1ee7a h\u00e0ng h\u00f3a: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

Gi\u1ea5y ch\u1ee9ng nh\u1eadn gi\u00e1m \u0111\u1ecbnh ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y x\u1ea3y ra thi\u00ean tai, h\u1ecfa ho\u1ea1n, tai n\u1ea1n b\u1ea5t ng\u1edd.<\/span><\/p>\n

3.\u00a0Th\u1ee7 t\u1ee5c, th\u1ea9m quy\u1ec1n gi\u1ea3m thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 cho Chi c\u1ee5c H\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan ho\u1eb7c ch\u1eadm nh\u1ea5t l\u00e0 30 ng\u00e0y l\u00e0m vi\u1ec7c k<\/span>\u1ec3\u00a0t\u1eeb ng\u00e0y c\u00f3 v\u0103n b\u1ea3n x\u00e1c nh\u1eadn v\u1ec1 m\u1ee9c \u0111\u1ed9 h\u01b0 h\u1ecfng, m\u1ea5t m\u00e1t, thi\u1ec7t h\u1ea1i;<\/span><\/span><\/p>\n

b)\u00a0Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh, Chi c\u1ee5c H\u1ea3i quan ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n gi\u1ea3m thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n gi\u1ea3m thu\u1ebf trong th\u1eddi h\u1ea1n l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 23 Lu\u1eadt h\u1ea3i quan;<\/span><\/span><\/p>\n

c)\u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p h\u1ed3 s\u01a1 sau th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan:<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh, C\u1ee5c H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp h\u1ed3 s\u01a1, ki\u1ec3m tra th\u00f4ng tin, th\u1ea9m \u0111\u1ecbnh t\u00ednh ch\u00ednh x\u00e1c, \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a h\u1ed3 s\u01a1 v\u00e0 g\u1eedi T\u1ed5ng c\u1ee5c H\u1ea3i quan tr\u00ecnh B\u1ed9 T\u00e0i ch\u00ednh quy\u1ebft \u0111\u1ecbnh gi\u1ea3m thu\u1ebf ho\u1eb7c th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf bi\u1ebft l\u00fd do kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng gi\u1ea3m thu\u1ebf, s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p trong th\u1eddi h\u1ea1n 15 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1. H\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 th\u00ec c\u01a1 quan h\u1ea3i quan th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ki\u1ec3m tra th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00e3 qua khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ec3 c\u00f3 \u0111\u1ee7 c\u0103n c\u1ee9 gi\u1ea3i quy\u1ebft gi\u1ea3m thu\u1ebf th\u00ec ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra sau th\u00f4ng quan t\u1ea1i tr\u1ee5 s\u1edf ng\u01b0\u1eddi n\u1ed9p thu\u1ebf; tr\u00ean c\u01a1 s\u1edf \u0111\u00f3, th\u1ef1c hi\u1ec7n c\u00e1c c\u00f4ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m n\u00e0y trong th\u1eddi h\u1ea1n t\u1ed1i \u0111a l\u00e0 40 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1.<\/span><\/p>\n

\u0110i\u1ec1u 33. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i t\u00e1i nh\u1eadp<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u nh<\/span>\u01b0ng ph\u1ea3i t\u00e1i nh\u1eadp \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0H\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t kh\u1ea9u nh\u01b0ng ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i Vi\u1ec7t Nam;<\/span><\/span><\/p>\n

b)\u00a0H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00f4ng qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 chuy<\/span>\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn h\u00e0ng h\u00f3a, ph\u1ea3i t\u00e1i nh\u1eadp.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u00ean t\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a t\u00e1i nh\u1eadp l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y; c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng, t\u00ean \u0111\u1ed1i t\u00e1c mua h\u00e0ng h\u00f3a \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a.<\/span><\/p>\n

C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra n\u1ed9i dung khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ghi r\u00f5 k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

2.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 09 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0Ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh to\u00e1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n h\u00e0ng h\u00f3a; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u1ebfu l\u00e0 h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

d)\u00a0\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i do kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i t\u1eeb ch\u1ed1i nh\u1eadn h\u00e0ng ho\u1eb7c kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng theo th\u00f4ng b\u00e1o c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i, ph\u1ea3i c\u00f3 th\u00eam th\u00f4ng b\u00e1o c\u1ee7a kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn v\u1edbi kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i v\u1ec1 vi\u1ec7c nh\u1eadn l\u1ea1i h\u00e0ng h\u00f3a ho\u1eb7c v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a h\u00e3ng v\u1eadn t\u1ea3i v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn h\u00e0ng c\u00f3 n\u00eau r\u00f5 l\u00fd do, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a do kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do b\u1ea5t kh\u1ea3 kh\u00e1ng ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 ph\u00e1t hi\u1ec7n h\u00e0ng h\u00f3a c\u00f3 sai s\u00f3t, nh\u1eadp kh\u1ea9u tr\u1edf l\u1ea1i th\u00ec kh\u00f4ng ph\u1ea3i\u00a0<\/span>c\u00f3\u00a0v\u0103n b\u1ea3n n\u00e0y nh\u01b0ng ph\u1ea3i n\u00eau r\u00f5 l\u00fd do nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i trong c\u00f4ng v\u0103n \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf;<\/span><\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u00eau t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0111i\u1ec1u n\u00e0y ph\u1ea3i n\u1ed9p th\u00eam v\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p b\u01b0u ch\u00ednh, d\u1ecbch v\u1ee5 chuy<\/span>\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

3.\u00a0Th\u1ee7 t\u1ee5c n\u1ed9p, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 34. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i t\u00e1i xu\u1ea5t<\/span><\/b><\/span><\/p>\n

1.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u nh\u01b0ng ph\u1ea3i t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan \u0111\u1ec3 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan.<\/span><\/span><\/p>\n

Vi\u1ec7c t\u00e1i xu\u1ea5t h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1edfi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ban \u0111\u1ea7u \u1ee7y quy\u1ec1n, \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

b)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam th\u00f4ng qua d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 d\u1ecbch v\u1ee5 chuy<\/span>\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u01b0ng kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn h\u00e0ng h\u00f3a, ph\u1ea3i t\u00e1i xu\u1ea5t;<\/span><\/span><\/p>\n

c)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf sau \u0111\u00f3 b\u00e1n cho c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a c\u00e1c h\u00e3ng n\u01b0\u1edbc ngo\u00e0i tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf qua c\u1ea3ng Vi\u1ec7t Nam v\u00e0 c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a Vi\u1ec7t Nam tr\u00ean c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng qu\u1ed1c t\u1ebf theo quy \u0111\u1ecbnh;<\/span><\/span><\/p>\n

d)\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng c\u00f2n l\u01b0u kho, l\u01b0u b\u00e3i t\u1ea1i c\u1eeda kh\u1ea9u v\u00e0 \u0111ang ch\u1ecbu s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u00ean t\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y; c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng, t\u00ean \u0111\u1ed1i t\u00e1c mua h\u00e0ng h\u00f3a.<\/span><\/p>\n

C\u01a1 quan H\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra n\u1ed9i dung khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ghi r\u00f5 k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

2.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 09 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0Ch<\/span>\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0<\/span>\u1eddng h\u1ee3p \u0111\u00e3 thanh to\u00e1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

d)\u00a0H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n h\u00e0ng h\u00f3a; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u1ebfu l\u00e0 h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c (n\u1ebfu c\u00f3): 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

\u0111) V\u0103n b\u1ea3n th\u1ecfa thu\u1eadn tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i trong tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t tr\u1ea3 ch\u1ee7 h\u00e0ng n\u01b0\u1edbc ngo\u00e0i ban \u0111\u1ea7u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

e)\u00a0V\u0103n b\u1ea3n th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p b\u01b0u ch\u00ednh, d\u1ecbch v\u1ee5 chuy<\/span>\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf v\u1ec1 vi\u1ec7c kh\u00f4ng giao \u0111\u01b0\u1ee3c cho ng\u01b0\u1eddi nh\u1eadn \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

g) V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a doanh nghi\u1ec7p cung \u1ee9ng t\u00e0u bi\u1ec3n v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a mua c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u m\u1ed1i nh\u1eadp kh\u1ea9u \u0111\u00e3 th\u1ef1c cung \u1ee9ng cho t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i k\u00e8m b\u1ea3ng k\u00ea ch\u1ee9ng t\u1eeb thanh to\u00e1n c\u1ee7a c\u00e1c h\u00e3ng t\u00e0u bi\u1ec3n n\u01b0\u1edbc ngo\u00e0i \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y: 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

3.\u00a0Th\u1ee7 t\u1ee5c n\u1ed9p, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 35. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t<\/span><\/b><\/span><\/p>\n

1.\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u1ef7 l\u1ec7 m\u1ee9c kh\u1ea5u hao, ph\u00e2n b\u1ed5 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a trong th\u1eddi gian s\u1eed d\u1ee5ng v\u00e0 l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n khi \u0111\u1ec1 ngh\u1ecb c\u01a1 quan h\u1ea3i quan ho\u00e0n thu\u1ebf \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh t\u1ef7 l\u1ec7 tr\u1ecb gi\u00e1 s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u00ean t\u1edd khai h\u1ea3i quan v\u1ec1 h\u00e0ng h\u00f3a t\u00e1i xu\u1ea5t l\u00e0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y; c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng, t\u00ean \u0111\u1ed1i t\u00e1c mua h\u00e0ng h\u00f3a.<\/span><\/p>\n

C\u01a1 quan h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m ki\u1ec3m tra n\u1ed9i dung khai b\u00e1o c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, ghi r\u00f5 k\u1ebft qu\u1ea3 ki\u1ec3m tra \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf.<\/span><\/p>\n

2.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 09 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0Ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh to\u00e1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n h\u00e0ng h\u00f3a; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u1ebfu l\u00e0 h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

3.\u00a0Th\u1ee7 t\u1ee5c n\u1ed9p, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 36. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m<\/span><\/b><\/span><\/p>\n

1.\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m ra n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c xu\u1ea5t kh\u1ea9u v\u00e0o khu phi thu\u1ebf quan, \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p.<\/span><\/span><\/p>\n

2.\u00a0H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u, bao g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0 l\u00e0m bao b\u00ec ho\u1eb7c bao b\u00ec \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u), linh ki\u1ec7n, b\u00e1n th\u00e0nh ph\u1ea9m nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n h\u00f3a th\u00e0nh h\u00e0ng h\u00f3a;<\/span><\/span><\/p>\n

b)\u00a0S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 g\u1eafn, l\u1eafp r\u00e1p v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u00f3ng chung th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

c)\u00a0Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/span><\/p>\n

3.\u00a0C\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf:<\/span><\/span><\/p>\n

a)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

b)\u00a0Tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf l\u00e0 tr\u1ecb gi\u00e1 ho\u1eb7c l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

c)\u00a0S\u1ea3n ph<\/span>\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0<\/span>\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u;<\/span><\/span><\/p>\n

d)\u00a0T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp ho\u1eb7c \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m.<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m k\u00ea khai ch\u00ednh x\u00e1c, trung th\u1ef1c tr\u00ean t\u1edd khai h\u1ea3i quan v\u1ec1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n

4.\u00a0Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t nh\u01b0ng thu \u0111\u01b0\u1ee3c hai ho\u1eb7c nhi\u1ec1u lo\u1ea1i s\u1ea3n ph\u1ea9m kh\u00e1c nhau v\u00e0 ch\u1ec9 xu\u1ea5t kh\u1ea9u m\u1ed9t lo\u1ea1i s\u1ea3n ph\u1ea9m, th\u00ec \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n c\u1ea5u th\u00e0nh t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n ph\u1ea9m \u0111\u00e3 xu\u1ea5t kh\u1ea9u t\u00ednh tr\u00ean t\u1ed5ng tr\u1ecb gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c.<\/span><\/span><\/p>\n

T\u1ed5ng tr\u1ecb gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c l\u00e0 t\u1ed5ng c\u1ee7a tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u v\u00e0 gi\u00e1 b\u00e1n s\u1ea3n ph\u1ea9m ti\u00eau th\u1ee5 trong th\u1ecb tr\u01b0\u1eddng n\u1ed9i \u0111\u1ecba. Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u kh\u00f4ng bao g\u1ed3m ph\u1ea7n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n mua t\u1ea1i n\u1ed9i \u0111\u1ecba c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 theo c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/span><\/p>\n

\n\n\n\n\n
\n

S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u (t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf xu\u1ea5t kh\u1ea9u<\/span><\/p>\n<\/td>\n

\n

=<\/span><\/p>\n<\/td>\n

\n

Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u<\/span><\/p>\n<\/td>\n

\n

x<\/span><\/p>\n<\/td>\n

\n

T\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

T\u1ed5ng tr\u1ecb gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m th\u1ef1c xu\u1ea5t kh\u1ea9u nh\u00e2n (x) v\u1edbi tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

5.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf, g\u1ed3m:<\/span><\/span><\/p>\n

a)\u00a0C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 09 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh;<\/span><\/span><\/p>\n

b)\u00a0Ch\u1ee9ng t\u1eeb thanh to\u00e1n h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 thanh to\u00e1n: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

c)\u00a0H\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 h\u00f3a \u0111\u01a1n theo h\u1ee3p \u0111\u1ed3ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p mua, b\u00e1n h\u00e0ng h\u00f3a; h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u n\u1ebfu l\u00e0 h\u00ecnh th\u1ee9c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/span><\/p>\n

Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf k\u00ea khai tr\u00ean t\u1edd khai h\u1ea3i quan h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00e1c th\u00f4ng tin v\u1ec1 s\u1ed1, ng\u00e0y h\u1ee3p \u0111\u1ed3ng, t\u00ean \u0111<\/span>\u1ed1i t\u00e1c mua h\u00e0ng h\u00f3a.<\/span><\/span><\/p>\n

d)\u00a0B\u00e1o c\u00e1o t\u00ednh thu\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u (theo M\u1eabu s\u1ed1 10 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh).<\/span><\/span><\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf ph\u1ea3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf \u0111\u00e3 xu\u1ea5t kh\u1ea9u;<\/span><\/p>\n

\u0111) H\u1ee3p \u0111\u1ed3ng gia c\u00f4ng k\u00fd v\u1edbi kh\u00e1ch h\u00e0ng n\u01b0\u1edbc ngo\u00e0i (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, sau \u0111\u00f3 s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m n\u00e0y \u0111\u1ec3 gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng v\u1edbi n\u01b0\u1edbc ngo\u00e0i): n\u1ed9p 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan;<\/span><\/p>\n

e)\u00a0T\u00e0i li\u1ec7u ch\u1ee9ng minh c\u00f3 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; c\u00f3 quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t ph\u00f9 h\u1ee3p v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a: 01 b\u1ea3n ch\u1ee5p c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh c\u1ee7a c\u01a1 quan.<\/span><\/span><\/p>\n

6.\u00a0Th\u1ee7 t\u1ee5c n\u1ed9p, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 37. Ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u00edt h\u01a1n so v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf; kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ed1 ti\u1ec1n thu\u1ebf t\u1ed1i thi\u1ec3u<\/span><\/b><\/span><\/p>\n

1.\u00a0Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u00edt h\u01a1n so v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p t\u01b0\u01a1ng \u1ee9ng v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf kh\u00f4ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u00edt h\u01a1n.<\/span><\/span><\/p>\n

2.\u00a0C\u00e1c tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33, \u0110i\u1ec1u 34, \u0110i\u1ec1u 35, \u0110i\u1ec1u 36, \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, c\u00f3 s<\/span>\u1ed1\u00a0ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n d\u01b0\u1edbi 50.000 \u0111<\/span>\u1ed3ng Vi\u1ec7t Nam theo t\u1edd khai h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/span><\/p>\n

C\u01a1 quan h\u1ea3i quan kh\u00f4ng ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf v\u00e0 kh\u00f4ng ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

3.\u00a0H\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf: C\u00f4ng v\u0103n y\u00eau c\u1ea7u ho\u00e0n thu\u1ebf h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 09 t\u1ea1i Ph\u1ee5 l\u1ee5c VII ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y: 01 b\u1ea3n ch\u00ednh.<\/span><\/span><\/p>\n

4.\u00a0Th\u1ee7 t\u1ee5c n\u1ed9p, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u01b0ng ch\u01b0a n\u1ed9p thu\u1ebf ho\u1eb7c kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0th\u00ec th\u1ef1c hi\u1ec7n h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c kh\u00f4ng thu thu\u1ebf nh\u01b0 h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1ed9p thu\u1ebf n\u1ed9p \u0111\u1ee7 h\u1ed3 s\u01a1 kh\u00f4ng thu thu\u1ebf khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 thu\u1ed9c di\u1ec7n kh\u00f4ng thu thu\u1ebf tr\u01b0\u1edbc, ki\u1ec3m tra sau, c\u01a1 quan h\u1ea3i quan kh\u00f4ng thu thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh.<\/span><\/p>\n

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

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

\u0110i\u1ec1u 38. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/span><\/p>\n

1.\u00a0Ngh<\/span>\u1ecb\u00a0\u0111<\/span>\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 v\u00e0 thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2010\/N\u0110-CP<\/strong>\u00a0ng\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 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

2.\u00a0B\u00e3i b\u1ecf quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i c\u00e1c Quy\u1ebft \u0111\u1ecbnh: s\u1ed1\u00a031\/2015\/Q\u0110-TTg<\/strong> ng\u00e0y 04 th\u00e1ng 8 n\u0103m 2015, s\u1ed1\u00a052\/2015\/Q\u0110-TTg<\/strong>\u00a0ng\u00e0y 20 th\u00e1ng 10 n\u0103m 2015, s\u1ed1\u00a053\/2013\/Q\u0110-TTg<\/strong> ng\u00e0y 13 th\u00e1ng 9 n\u0103m 2013 v\u00e0\u00a0\u0110i\u1ec1u 7 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 219\/2009\/Q\u0110-TTg<\/strong>\u00a0ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2009 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 39. \u0110i\u1ec1u kho\u1ea3n chuy\u1ec3n ti\u1ebfp<\/span><\/b><\/span><\/p>\n

1.\u00a0\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u c\u00f3 m\u1ee9c \u01b0u \u0111\u00e3i cao h\u01a1n m\u1ee9c \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n theo m\u1ee9c \u01b0u \u0111\u00e3i \u0111\u00f3 cho th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/span><\/p>\n

2.\u00a0\u0110\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111ang \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u1ea5p h\u01a1n ho\u1eb7c ch\u01b0a \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 2016 th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c \u01b0u \u0111\u00e3i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u00e0y cho th\u1eddi gian h\u01b0\u1edfng \u01b0u \u0111\u00e3i c\u00f2n l\u1ea1i c\u1ee7a d\u1ef1 \u00e1n.<\/span><\/span><\/p>\n

\u0110i\u1ec1u 40. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/span><\/b><\/span><\/p>\n

1.\u00a0B\u1ed9 K\u1ebf ho\u1ea1ch v\u00e0 \u0110\u1ea7u t\u01b0 ban h\u00e0nh danh m\u1ee5c h\u00e0ng h\u00f3a trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c l\u00e0m c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a trong n\u01b0\u1edbc ch\u01b0a s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25 v\u00e0 28 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/span><\/p>\n

2.\u00a0B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 ban h\u00e0nh Danh m\u1ee5c ho\u1eb7c ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh:<\/span><\/span><\/p>\n

a)\u00a0Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng c\u1ea7n thi\u1ebft cho ho\u1ea1t \u0111\u1ed9ng d\u1ea7u kh\u00ed;<\/span><\/span><\/p>\n

b)\u00a0Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i chuy\u00ean d\u00f9ng trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0;<\/span><\/span><\/p>\n

c)\u00a0Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i trong d\u00e2y chuy\u1ec1n c\u00f4ng ngh\u1ec7 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00f3ng t\u00e0u;<\/span><\/span><\/p>\n

d) T\u00e0i li\u1ec7u, s\u00e1ch b\u00e1o, t\u1ea1p ch\u00ed khoa h\u1ecdc chuy\u00ean d\u00f9ng s\u1eed d\u1ee5ng tr\u1ef1c ti<\/span>\u1ebfp cho\u00a0<\/span>nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, \u01b0\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7;<\/span><\/span><\/p>\n

\u0111) M\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng, v\u1eadt t\u01b0 chuy\u00ean d\u00f9ng s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho nghi\u00ean c\u1ee9u khoa h\u1ecdc, ph\u00e1t tri\u1ec3n c\u00f4ng ngh\u1ec7, ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng \u01b0\u01a1m t\u1ea1o c\u00f4ng ngh\u1ec7, \u01b0<\/span>\u01a1m t\u1ea1o doanh nghi\u1ec7p khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7, \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7 trong n\u01b0\u1edbc \u0111\u00e3 s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c.<\/span><\/span><\/p>\n

3.\u00a0B\u1ed9 Gi\u00e1o d\u1ee5c v\u00e0 \u0110\u00e0o t\u1ea1o ban h\u00e0nh Danh m\u1ee5c ho\u1eb7c ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho gi\u00e1o d\u1ee5c.<\/span><\/span><\/p>\n

4.\u00a0B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n n\u00f4ng th\u00f4n ban h\u00e0nh Danh m\u1ee5c ho\u1eb7c ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u1ed1ng c\u00e2y tr\u1ed3ng, gi\u1ed1ng v\u1eadt nu\u00f4i, ph\u00e2n b\u00f3n, thu\u1ed1c b\u1ea3o v\u1ec7 th\u1ef1c v\u1eadt c\u1ea7n thi\u1ebft nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

5.\u00a0B\u1ed9 Th\u00f4ng tin v\u00e0 Truy\u1ec1n th\u00f4ng ban h\u00e0nh Danh m\u1ee5c ho\u1eb7c ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m c\u00f4ng ngh\u1ec7 th\u00f4ng tin, n\u1ed9i dung s\u1ed1, ph\u1ea7n m\u1ec1m.<\/span><\/span><\/p>\n

6.\u00a0B\u1ed9 T\u00e0i nguy\u00ean v\u00e0 M\u00f4i tr\u01b0\u1eddng ban h\u00e0nh Danh m\u1ee5c ho\u1eb7c ti\u00eau ch\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, ph\u01b0\u01a1ng ti\u1ec7n, d\u1ee5ng c\u1ee5, v\u1eadt t\u01b0 chuy\u00ean d\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i ch\u1ebf, x\u1eed l\u00fd ch\u1ea5t th\u1ea3i.<\/span><\/span><\/p>\n

7.\u00a0B\u1ed9 C\u00f4ng an, B\u1ed9 Qu\u1ed1c ph\u00f2ng th\u00f4ng b\u00e1o danh m\u1ee5c h\u00e0ng h\u00f3a chuy\u00ean d\u00f9ng nh\u1eadp kh\u1ea9u h\u00e0ng n\u0103m tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 cho an ninh, qu\u1ed1c ph\u00f2ng Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ph\u00ea duy\u1ec7t ho\u1eb7c do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng an, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Qu\u1ed1c ph\u00f2ng ph\u00ea duy\u1ec7t theo \u1ee7y quy\u1ec1n c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u1eadp nh\u1eadt danh m\u1ee5c khi c\u00f3 thay \u0111\u1ed5i cho T\u1ed5ng c\u1ee5c H\u1ea3i quan.<\/span><\/span><\/p>\n

8.\u00a0Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam ban h\u00e0nh Danh m\u1ee5c m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0, linh ki\u1ec7n, b\u1ed9 ph\u1eadn, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng in, \u0111\u00fac ti<\/span>\u1ec1n c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0 ch\u1ec9 \u0111\u1ecbnh t\u1ed5 ch\u1ee9c nh\u1eadp kh\u1ea9u.<\/span><\/span><\/p>\n

9.\u00a0B\u1ed9 Ngo\u1ea1i giao th\u00f4ng b\u00e1o v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn \u01b0u \u0111\u00e3i thu\u1ebf trong c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf, th\u1ecfa thu\u1eadn gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c phi ch\u00ednh ph\u1ee7 n\u01b0\u1edbc ngo\u00e0i.<\/span><\/span><\/p>\n

10.\u00a0C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.\/<\/span>.<\/span><\/p>\n

 <\/p>\n\n\n\n

\n<\/i><\/b>N\u01a1i nh\u1eadn:
\n<\/span><\/i><\/b>–\u00a0Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span><\/span>
\n–\u00a0Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span><\/span>
\n–\u00a0C\u00e1c b\u1ed9, c\u01a1 quan ngang b\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span><\/span>
\n–\u00a0H\u0110ND, UBND c\u00e1c t<\/span>\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng;<\/span><\/span>
\n–\u00a0V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span><\/span>
\n–\u00a0V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span><\/span>
\n–\u00a0V\u0103n ph\u00f2ng Ch<\/span>\u1ee7\u00a0t\u1ecbch n\u01b0\u1edbc;<\/span><\/span>
\n–\u00a0H\u1ed9i \u0111\u1ed3ng d\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span><\/span>
\n–\u00a0V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span><\/span>
\n–\u00a0T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/span>
\n–\u00a0Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span><\/span>
\n–\u00a0Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;<\/span><\/span>
\n–\u00a0\u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span><\/span>
\n–\u00a0Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span><\/span>
\n–\u00a0Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span><\/span>
\n–\u00a0\u1ee6y ban trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span><\/span>
\n–\u00a0C\u01a1 quan trung\u00a0<\/span>\u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span><\/span>
\n–\u00a0Ban Ch\u1ec9 \u0111\u1ea1o qu\u1ed1c gia ch\u1ed1ng bu\u00f4n l\u1eadu, gian l\u1eadn th\u01b0\u01a1ng m\u1ea1i v\u00e0 h\u00e0ng gi<\/span>\u1ea3;<\/span><\/span>
\n–\u00a0VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 c\u1ed5ng TT\u0110T, c\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span><\/span>
\n–\u00a0L\u01b0u: VT, KTTH (3b).<\/span>M<\/sub><\/span><\/td>\n		\n

TM. CH\u00cdNH PH\u1ee6
\nTH\u1ee6 T\u01af\u1edaNG<\/span><\/b><\/span><\/p>\n

Nguy\u1ec5n Xu\u00e2n Ph\u00fac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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