{"id":31173,"date":"2017-11-23T00:45:32","date_gmt":"2017-11-23T00:45:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31173"},"modified":"2017-11-20T03:52:58","modified_gmt":"2017-11-20T03:52:58","slug":"quyet-dinh-31-2015-qd-ttg-dinh-muc-hanh-ly-tai-san-qua-bieu-qua-tang-duoc-mien-thue-xet-mien-thue-khong-chiu-thue-do-thu-tuong-chinh-phu-ban-hanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31173","title":{"rendered":"Quy\u1ebft \u0111\u1ecbnh 31\/2015\/Q\u0110-TTg \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd t\u00e0i s\u1ea3n qu\u00e0 bi\u1ebfu qu\u00e0 t\u1eb7ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf x\u00e9t mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
\n

TH\u1ee6 T\u01af\u1edaNG CH\u00cdNH PH\u1ee6<\/b><\/span><\/p>\n

——-<\/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—————<\/b><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1:\u00a0<\/i>31\/2015\/Q\u0110-TTg<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 04 th\u00e1ng 08 n\u0103m 2015<\/i><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

QUY\u1ebeT \u0110\u1ecaNH<\/b><\/span><\/p>\n

V\u1ec0 \u0110\u1ecaNH M\u1ee8C H\u00c0NH L\u00dd, T\u00c0I S\u1ea2N DI CHUY\u1ec2N, QU\u00c0 BI\u1ebeU, QU\u00c0 T\u1eb6NG, H\u00c0NG M\u1eaaU \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe, X\u00c9T MI\u1ec4N THU\u1ebe, KH\u00d4NG CH\u1ecaU THU\u1ebe<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 ng\u00e0y 25 th\u00e1ng 12 n\u0103m 2001;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u ng\u00e0y 14 th\u00e1ng 6 n\u0103m 2005;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 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 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t ng\u00e0y 14 th\u00e1ng 11 n\u0103m 2008;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt H\u1ea3i quan ng\u00e0y 23 th\u00e1ng 6 n\u0103m 2014;<\/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 c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf ng\u00e0y 26 th\u00e1ng 11 n\u0103m 2014;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a087\/2010\/N\u0110-CP<\/a>\u00a0ng\u00e0y 13 th\u00e1ng 8 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a083\/2013\/N\u0110-CP<\/a>\u00a0ng\u00e0y 22 th\u00e1ng 7 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0187\/2013\/N\u0110-CP<\/a>\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;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0209\/2013\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 18 th\u00e1ng 12 n\u0103m 2013 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 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a091\/2014\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a008\/2015\/N\u0110-C<\/strong>P\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, ch\u1ebf \u0111\u1ed9 ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 ki\u1ec3m so\u00e1t h\u1ea3i quan;<\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a012\/2015\/N\u0110-CP<\/strong>\u00a0ng\u00e0y 12 th\u00e1ng 02 n\u0103m 2015 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 thu\u1ebf;<\/i><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh,<\/i><\/span><\/p>\n

Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd, t\u00e0i s\u1ea3n di chuy\u1ec3n, qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf.<\/i><\/span><\/p>\n

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

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

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

1. Quy\u1ebft \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh qua c\u00e1c c\u1eeda kh\u1ea9u qu\u1ed1c t\u1ebf Vi\u1ec7t Nam b\u1eb1ng h\u1ed9 chi\u1ebfu, gi\u1ea5y t\u1edd c\u00f3 gi\u00e1 tr\u1ecb xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a Vi\u1ec7t Nam c\u1ea5p ho\u1eb7c h\u1ed9 chi\u1ebfu, gi\u1ea5y t\u1edd \u0111i l\u1ea1i qu\u1ed1c t\u1ebf do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc ngo\u00e0i c\u1ea5p; \u0111\u1ecbnh m\u1ee9c h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n nh\u1eadp kh\u1ea9u; \u0111\u1ecbnh m\u1ee9c qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu 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 v\u00e0 ng\u01b0\u1ee3c l\u1ea1i.<\/span><\/p>\n

2. Quy\u1ebft \u0111\u1ecbnh n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

a) Vi\u1ec7c t\u1ea1m nh\u1eadp kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u, ti\u00eau h\u1ee7y, chuy\u1ec3n nh\u01b0\u1ee3ng xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) Vi\u1ec7c t\u1ea1m nh\u1eadp kh\u1ea9u, nh\u1eadp kh\u1ea9u ho\u1eb7c mua h\u00e0ng mi\u1ec5n thu\u1ebf t\u1ea1i Vi\u1ec7t Nam, xu\u1ea5t kh\u1ea9u, t\u00e1i xu\u1ea5t kh\u1ea9u, chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 ti\u00eau h\u1ee7y nh\u1eefng v\u1eadt d\u1ee5ng c\u1ea7n thi\u1ebft ph\u1ee5c v\u1ee5 cho nhu c\u1ea7u c\u00f4ng t\u00e1c v\u00e0 sinh ho\u1ea1t c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n \u01b0u \u0111\u00e3i, mi\u1ec5n tr\u1eeb t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

c) T\u00e0i s\u1ea3n di chuy\u1ec3n c\u1ee7a chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n ODA t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

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

1. \u0110\u1ed1i v\u1edbi h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf: Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh.<\/span><\/p>\n

2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n di chuy\u1ec3n:<\/span><\/p>\n

a) Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00f4ng t\u00e1c, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

b) T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam k\u1ebft th\u00fac kinh doanh, l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i 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\u01b0\u1ee3c gi\u1ea3i quy\u1ebft \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/span><\/p>\n

d) Ngu\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 tr\u00ed th\u1ee9c, chuy\u00ean gia, c\u00f4ng nh\u00e2n l\u00e0nh ngh\u1ec1 v\u1ec1 n\u01b0\u1edbc l\u00e0m vi\u1ec7c trong th\u1eddi gian t\u1eeb m\u1ed9t n\u0103m tr\u1edf l\u00ean theo l\u1eddi m\u1eddi c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu: T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam (kh\u00f4ng bao g\u1ed3m ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc ngo\u00e0i).<\/span><\/p>\n

4. C\u01a1 quan H\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan v\u00e0 c\u01a1 quan kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n, h\u00e0ng qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu.<\/span><\/p>\n

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

QUY \u0110\u1ecaNH V\u1ec0 \u0110\u1ecaNH M\u1ee8C<\/b><\/span><\/p>\n

\u0110i\u1ec1u 3. \u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh<\/b><\/span><\/p>\n

\u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh nh\u01b0 sau:<\/span><\/p>\n

1. R\u01b0\u1ee3u, \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n<\/span><\/p>\n

a) R\u01b0\u1ee3u t\u1eeb 22 \u0111\u1ed9 tr\u1edf l\u00ean: 1,5 l\u00edt;<\/span><\/p>\n

b) R\u01b0\u1ee3u d\u01b0\u1edbi 22 \u0111\u1ed9: 2,0 l\u00edt;<\/span><\/p>\n

c) \u0110\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n, bia: 3,0 l\u00edt<\/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 t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n n\u00e0y nh\u01b0ng dung t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 01 (m\u1ed9t) l\u00edt th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ea3 chai, n\u1ebfu dung t\u00edch v\u01b0\u1ee3t qu\u00e1 01 (m\u1ed9t) 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

2. Thu\u1ed1c l\u00e1<\/span><\/p>\n

a) Thu\u1ed1c l\u00e1 \u0111i\u1ebfu: 200 \u0111i\u1ebfu;<\/span><\/p>\n

b) X\u00ec g\u00e0: 100 \u0111i\u1ebfu;<\/span><\/p>\n

c) Thu\u1ed1c l\u00e1 s\u1ee3i: 500 gam<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0, ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh ch\u1ec9 \u0111\u01b0\u1ee3c mang theo \u0111\u00fang \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf; n\u1ebfu mang v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ea1m g\u1eedi t\u1ea1i kho c\u1ee7a H\u1ea3i quan c\u1eeda kh\u1ea9u v\u00e0 nh\u1eadn l\u1ea1i trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 5 \u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP<\/strong>\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

3. \u0110\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \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

4. \u0110\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n: 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

5. C\u00e1c v\u1eadt ph\u1ea9m kh\u00e1c ngo\u00e0i danh m\u1ee5c h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, v\u00e0 4 \u0110i\u1ec1u 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): T\u1ed5ng tr\u1ecb gi\u00e1 kh\u00f4ng qu\u00e1 10.000.000 (m\u01b0\u1eddi tri\u1ec7u) \u0111\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

6. Kh\u00e1ch nh\u1eadp c\u1ea3nh th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 5 \u0110i\u1ec1u 58 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP<\/strong> ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan 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 Kho\u1ea3n 1, 2, 3 v\u00e0 5 \u0110i\u1ec1u n\u00e0y cho t\u1eebng l\u1ea7n nh\u1eadp c\u1ea3nh m\u00e0 c\u1ee9 90 ng\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf 01 (m\u1ed9t) l\u1ea7n.<\/span><\/p>\n

\u0110i\u1ec1u 4. \u0110\u1ecbnh m\u1ee9c h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n mi\u1ec5n thu\u1ebf<\/b><\/span><\/p>\n

1. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n (g\u1ed3m \u0111\u1ed3 d\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 m\u00f4 t\u00f4) c\u1ee7a c\u00e1 nh\u00e2n quy t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh n\u00e0y, \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed7i \u0111\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng l\u00e0 01 (m\u1ed9t) c\u00e1i ho\u1eb7c 01 (m\u1ed9t) b\u1ed9.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n (g\u1ed3m: \u0110\u1ed3 d\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 m\u00f4 t\u00f4) c\u1ee7a t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh n\u00e0y, \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed7i \u0111\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng l\u00e0 01 (m\u1ed9t) c\u00e1i ho\u1eb7c 01 (m\u1ed9t) b\u1ed9.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u 01 (m\u1ed9t) xe \u00f4 t\u00f4, 01 (m\u1ed9t) xe m\u00f4 t\u00f4, nh\u01b0ng ph\u1ea3i n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

4. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 (\u0111\u00e3 qua s\u1eed d\u1ee5ng ho\u1eb7c ch\u01b0a qua s\u1eed d\u1ee5ng) c\u1ee7a c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh n\u00e0y nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng trong th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 01 (m\u1ed9t) xe \u00f4 t\u00f4.<\/span><\/p>\n

Xe \u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Ch\u1ee7 xe ph\u1ea3i t\u00e1i xu\u1ea5t xe \u00f4 t\u00f4 khi k\u1ebft th\u00fac th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u \u0111\u00e3 qua s\u1eed d\u1ee5ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n g\u1eedi l\u1ea1i xe \u00f4 t\u00f4 \u0111\u1ec3 s\u1eed d\u1ee5ng trong \u0111\u1ee3t l\u00e0m vi\u1ec7c ti\u1ebfp theo, ch\u1ee7 xe ph\u1ea3i c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 m\u1eddi v\u1ec1 n\u01b0\u1edbc l\u00e0m vi\u1ec7c.<\/span><\/p>\n

\u0110i\u1ec1u 5. \u0110\u1ecbnh m\u1ee9c qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mi\u1ec5n thu\u1ebf<\/b><\/span><\/p>\n

1. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y l\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 v\u00e0 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 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng \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><\/p>\n

2. Qu\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; qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam cho c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 2.000.000 (hai tri\u1ec7u) \u0111\u1ed3ng ho\u1eb7c c\u00f3 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a v\u01b0\u1ee3t qu\u00e1 2.000.000 (hai tri\u1ec7u) \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 200.000 (hai tr\u0103m ngh\u00ecn) \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

3. Qu\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 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 \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30.000.000 (ba m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ri\u00eang qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c 30.000.000 (ba m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 tr\u1ecb gi\u00e1 l\u00f4 h\u00e0ng:<\/span><\/p>\n

a) C\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn h\u00e0ng qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng l\u00e0 c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f4ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111\u1ec3 s\u1eed d\u1ee5ng;<\/span><\/p>\n

b) H\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mang m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y thu\u1ed9c danh m\u1ee5c m\u1eb7t h\u00e0ng 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 th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng l\u00e0 thu\u1ed1c c\u1ea5p c\u1ee9u, thi\u1ebft b\u1ecb y t\u1ebf cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh n\u1eb7ng ho\u1eb7c ng\u01b0\u1eddi b\u1ecb thi\u00ean tai, tai n\u1ea1n c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng qu\u00e1 10.000.000 (m\u01b0\u1eddi tri\u1ec7u) \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n c\u00e1c lo\u1ea1i thu\u1ebf.<\/span><\/p>\n

6. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 3, 4 v\u00e0 Kho\u1ea3n 5 \u0110i\u1ec1u n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u01b0\u1eddng xuy\u00ean nh\u1eadn m\u1ed9t hay m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng nh\u1ea5t \u0111\u1ecbnh.<\/span><\/p>\n

\u0110i\u1ec1u 6. \u0110\u1ecbnh m\u1ee9c h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/b><\/span><\/p>\n

1. H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam g\u1eedi cho c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng ho\u1eb7c tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a v\u01b0\u1ee3t qu\u00e1 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 100.000 (m\u1ed9t tr\u0103m ngh\u00ecn) \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam g\u1eedi cho t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30.000.000 (ba m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

3. H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y 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.<\/span><\/p>\n

\u0110i\u1ec1u 7. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd, \u0111\u1ecbnh m\u1ee9c t\u00e0i s\u1ea3n di chuy\u1ec3n, \u0111\u1ecbnh m\u1ee9c qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, \u0111\u1ecbnh m\u1ee9c h\u00e0ng m\u1eabu<\/b><\/span><\/p>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 3, 4, 5 v\u00e0 \u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh n\u00e0y v\u1edbi \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

1. H\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

2. Ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh.<\/span><\/p>\n

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

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/b><\/span><\/p>\n

\u0110i\u1ec1u 8. Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc li\u00ean quan<\/b><\/span><\/p>\n

1. B\u1ed9 T\u00e0i ch\u00ednh ch\u1ee7 tr\u00ec, ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c B\u1ed9, c\u01a1 quan li\u00ean quan c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n

a) H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, ki\u1ec3m tra gi\u00e1m s\u00e1t h\u1ea3i quan, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n, h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3, \u0110i\u1ec1u 4 Quy\u1ebft \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

b) H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1ed1i v\u1edbi vi\u1ec7c nh\u1eadp kh\u1ea9u, chuy\u1ec3n nh\u01b0\u1ee3ng, t\u00e1i xu\u1ea5t xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, Kho\u1ea3n 4 \u0110i\u1ec1u 4 Quy\u1ebft \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

c) H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c, c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u1ea3i quan v\u00e0 x\u1eed l\u00fd x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5, \u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

d) Ch\u1ec9 \u0111\u1ea1o, t\u1ed5ng h\u1ee3p vi\u1ec7c th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh n\u00e0y, ch\u1ee7 \u0111\u1ed9ng gi\u1ea3i quy\u1ebft nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh, \u0111\u1ec1 xu\u1ea5t b\u00e1o c\u00e1o Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 x\u1eed l\u00fd nh\u1eefng v\u1ea5n \u0111\u1ec1 v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

2. B\u1ed9 Ngo\u1ea1i giao, B\u1ed9 C\u00f4ng an, B\u1ed9 Qu\u1ed1c ph\u00f2ng, B\u1ed9 Y t\u1ebf, B\u1ed9 Giao th\u00f4ng v\u1eadn t\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p v\u1edbi B\u1ed9 T\u00e0i ch\u00ednh trong ch\u1ec9 \u0111\u1ea1o, t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n

\u0110i\u1ec1u 9. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/b><\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 10 n\u0103m 2015. B\u00e3i b\u1ecf\u00a0Kho\u1ea3n 1 \u0110i\u1ec1u 4 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 210\/1999\/Q\u0110-TTg<\/strong>\u00a0ng\u00e0y 27 th\u00e1ng 10 n\u0103m 1999 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/span><\/p>\n

\u0110i\u1ec1u 10<\/b>. C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang B\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee6y ban nh\u00e2n d\u00e2n t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Quy\u1ebft \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b>– Ban B\u00ed th\u01b0 Trung \u01b0\u01a1ng \u0110\u1ea3ng;<\/span>
\n– Th\u1ee7 t\u01b0\u1edbng, c\u00e1c Ph\u00f3 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7;<\/span>
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;<\/span>
\n– H\u0110ND, UBND c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;<\/span>
\n– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;<\/span>
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;<\/span>
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;<\/span>
\n– H\u1ed9i \u0111\u1ed3ng D\u00e2n t\u1ed9c v\u00e0 c\u00e1c \u1ee6y ban c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span>
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;<\/span>
\n– T\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;<\/span>
\n– Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;<\/span>
\n– \u1ee6y ban Gi\u00e1m s\u00e1t t\u00e0i ch\u00ednh Qu\u1ed1c gia;<\/span>
\n– Ng\u00e2n h\u00e0ng Ch\u00ednh s\u00e1ch x\u00e3 h\u1ed9i;<\/span>
\n– Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam;<\/span>
\n– \u1ee6y ban Trung \u01b0\u01a1ng M\u1eb7t tr\u1eadn T\u1ed5 qu\u1ed1c Vi\u1ec7t Nam;<\/span>
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;<\/span>
\n– Ban Ch\u1ec9 \u0111\u1ea1o 389 qu\u1ed1c gia;<\/span>
\n– VPCP: BTCN, c\u00e1c PCN, Tr\u1ee3 l\u00fd TTg, TG\u0110 C\u1ed5ng TT\u0110T,<\/span>
\nc\u00e1c V\u1ee5, C\u1ee5c, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, C\u00f4ng b\u00e1o;<\/span>
\n– L\u01b0u: VT, KTTH (3b).<\/span><\/td>\n		\n

TH\u1ee6 T\u01af\u1edaNG<\/b><\/span><\/p>\n

Nguy\u1ec5n T\u1ea5n D\u0169ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

TH\u1ee6 T\u01af\u1edaNG CH\u00cdNH PH\u1ee6 ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1:\u00a031\/2015\/Q\u0110-TTg H\u00e0 N\u1ed9i, ng\u00e0y 04 th\u00e1ng 08 n\u0103m 2015 \u00a0 QUY\u1ebeT \u0110\u1ecaNH V\u1ec0 \u0110\u1ecaNH M\u1ee8C H\u00c0NH L\u00dd, T\u00c0I S\u1ea2N DI CHUY\u1ec2N, QU\u00c0 BI\u1ebeU, QU\u00c0 T\u1eb6NG, H\u00c0NG M\u1eaaU \u0110\u01af\u1ee2C MI\u1ec4N THU\u1ebe, X\u00c9T MI\u1ec4N THU\u1ebe,..<\/p>\n","protected":false},"author":7,"featured_media":27478,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[4547,4548,4557,4558],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31173"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31173"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31173\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/27478"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31173"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}