SO: 38 /2015/TT-BTC Ha Nat, ngay 25 thong 3 nom 2015 38- 2015.BTC.pdfCan cif Nghl dinh so 12/2015/ND-CP ngay 12 thong 2 nom 2015 cita Chink pita quy Binh chi tilt thi hanh Ludt sera

CI,JC HAI QUAN TINH BAK Lick

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bl FIT, 16 -04- Vey Binh ve thutyc hai quan; kitm tra, giant sat hai quan; thut xuat khdu, , thut nhap khdu va quail 137, thut doi veil hang hoe xuat khan, nhdp khan.

Chuyem , ...... „, ..... LUu h6sd: „ ..... .....

THONG Tit

BQ TM CIHNH CQNG HOA xA HQ! CHO NGHIA VITT NAM DOc lap - Tv do - Hanh phtic

SO: 38 /2015/TT-BTC Ha Nat, ngay 25 thong 3 nom 2015

Can cer Ludt Hai quan so 54/2014/QH13 ngay 23 thong 6 nom 2014;

Can ca. Luat Thd xuat khau, thui nhdp khau so 45/2005/QHI I ngay 14 th6ng 06 nom 2005;

Can dr Ludt Quanbithui so 78/2006/QH10 ngay 29 thong 11 nom 2006; Luat sera 501, bat sung mat SO dthu cita Ludt qucin ly thue so 21/2012/QH13,ngay 20 thong 11 nom 2012; Luat sera 561, be, sung mat so dieu cern cac Ludt ve thue so 71/2014/QH13 ngOy 26 thong 11 nom 2014;

Can cer Ludt Thtrang mai so 36/2005/QH11 ngay 14 thcing 6 nom 2005;

Can dr Ludt Giao dick then ter se; 51/2005/QH11 ngay 29 dicing 11 nom 2005;

Can c& Ludt Thui gia tri gia tang so 13/2008/QH12 ngay 03 thcing 6 nom 2008; Ludt so 31/2013/QH13 ngay 19 thong 6 nom 2013 cita Quoc hai sera dOi, ba sung mat sO dieu cita Ludt thd gia tri gia tang so 13/2008/QH12 ngay 3 tiding 6 nom 2008;

Can cu. Ludt Thui tieu thu Sac biet sO 27/2008/QHI2 ngay 14 thong 11 nom 2008;

Can ca. Ludt Thui boo ye mai trtrang so 57/2010/QH12 ngay 15 thong 11 nom 2010;

Can ca. NgIU clinh so 08/2015/ND-CP ngay 21 thcing 01 nom 2015 cita Chinh phis quy dinh chi tilt va bien phap thi hanh Ludt Hai quan ve dn't tyc hai quan, kihn tra, gicim sat, kilm soot hcii quan;

Can cif Nghl dinh so 12/2015/ND-CP ngay 12 thong 2 nom 2015 cita Chink pita quy Binh chi tilt thi hanh Ludt sera dor, ha sung mat se. dieu 642 - Mc Luat ye thui va sera doi, ba sung mat sO Dieu cita cac Nglif dinh ve thuh

Can dr Nglif dfnh so 87/2010/ND-CP ngay 13 thcing 8 nom 2010 cita Chinh phit quy dinh chi tilt thi hanh mat sO Dieu cua Ludt thui xuat khau, thu4 nhap khau;

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Can car Nghi dinh so 83/2013/ND-CP ngay 22 thong 7 nom 2013 Sc Chinh pha Tquy dinh chi tilt thi hanh mat 51 dieu caa Luat quan thua va Ludt seta deli, b6 sung mat so dieu the Luat quan ly thue;

Can ca Nghi dinh 187/2013/ND-CP ngay 20/11/2013 Sc Chinh phit quy Binh chi tilt thi hanh Luat Thuang mgi ve hogt clang mua ban hang hoa quoc to va cac hogt gong dei ly mua, ban, gia ding va qua canh hang h6a voi mrac ngoeti;

Can car Nghi clink 51 209/2013/ND-CP ngay 18 thcing 12 nom 2013 clia Chinh pith quy dinh chi tilt va Song den thi hanh mat se; dieu the: Ludt Thui gici tri gia tang;

Can ca. Nghi dinh so 26/2009/ND-CP ngay 16 thcing 3 nom 2009 Sc Chinh pha quy dinh chi tilt thi hanh mat so dieu Sc Ludt Thug tieu thy dac biet va Nghi dinh so; 113/2011/ND-CP ngay 8 thang 12 nom 2011 caa Chinh pha seta deli, bei sung mat so they' Sc Nghi Binh so 26/2009/ND-CP ngay 16 thang 3 nom 2009 quy Binh chi tilt thi hanh mat so dieu cites Ludt thue tieu this ddc biet;

Can ea Nghi Binh so 67/2011/ND-CP ngay 08 thang 08 nom 2011 caa Chinh pith quy dinh chi tilt va htrong den thi hanh mat so dieu cua Luat thue boo ye mOi trtremg va Nghi dinh so 69/2012/ND-CP ngay 14 thang 09 nom 2012 cua Chinh pha site deli, b 'a sung khocin 3 Dieu 2 Nghi dinh so 67/2011/ND-CP ngay 08 thcing 08 nom 2011 cita Chinh pith;

Can ca Nghi dinh so 23/2007/ND-CP ngay 12 thang 02 nom 2007 caa Chinh pha quy clinh chi tilt Luat Thwang mgi ve hogt clang mua ban hang hoa va cac hoot clang c6 lien quan trzec tiep den mua ban hang hoa cita cac doanh nghiep c6 von deiu to nzioc ngoai tai Viet Nam;

Can ca Nghi dinh so 29/2008/ND-CP ngay 14 thang 3 nom 2008 Sc Chinh pith quy dinh vekhu clang nghiep, khu chl xuat va khu kinh ta;

Can ca Nghi dinh so 164/2013/ND-CP ngay 13 thang 11 nom 2013 caa Chinh pha seta deli, bei sung mat so dieu caa Nghi dinh so 29/2008/ND-CP ngay 14 thang 3 nom 2008 dm Chinh pith quy dinh ve khu cling nghiep, khu the runt va khu kinh t'A;

Can ca. Nghi Binh so 215/2013/ND-CP ngay 23 thang 12 nom 2013 caa Chinh pha quy dinh chac nang, nhiem vy, quyen hen va ca eau to chirc the BO Tai chinh;

Theo de nghi caa Tang cyc throng Tang cyc Heti quan,

Ba twang Ba Tai chinh ban hanh Thong to quy dinh ve this tyc hat quan; kiam tra, giam sit hai quan; thud xuat khelu, thul nhap kheiu va qucin 1y thue deli vol hang hod xuat kheiu, nhap khOu.

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Chuong

QUY DINH CHUNG

Dieu 1. Phym vi di'eu chinh

1. Thong Pr nay quy dinh thu plc hai quan; tra, giam sat hai quan; thue xuat khau, thue nhap khau va quan lY thue dal vesi hang hod xuat khau, nhap khan.

2. Thu tut hai quan; kiem tra, giam sat hai quan daei vei met se loai hinh hang h6a xuat khau, nhap 'chat' sau day thgc hien then huemg clan Hong caa BO Tai chinh:

a) Hang boa xuat khau, nhap khau ban tai cira hang mien thug;

b) Buu girl xuat khau, nhap khau gal qua mang buu chinh va hang h6a xuat khau, nhap khau gni qua dich va chuyen phat nhanh;

c) Xang, dau; nguyen lieu xang, clan xuat khau, nhap khau, tam nhap tai xuat;

d) 1Chi va khi dau mo hoa long xuat khau, nhap khau, tam nhap tai xuat, chuyen khau; nguyen lieu nhap khau de san xuat va pha the khi va khi dau mo h6a long; nguyen lieu nhap khau gia ding xuat khau khi va khi dau m6 h6a long.

3. Hang hoa xuat khau, nhap khau coa doanh nghiep dugc ap dung the do uu Pen trong tinh vgc quan 15t nha nuorc ye hai quan, khi thgc hien thu tut hai quan; kiem tra, giam sat hai quan va quan lY thue then quy dinh tai Thong to nay dugc dp dung the de uu tien theo quy dinh rieng cna BO Tai chinh.

Dieu 2. Quyen va nghia vy caa nguoi khai hai quan, nguiri new thue; trach nhigm va quyen hyn elm co quan hai quan, cong chfrc hai quan

1. Ngoai cat quyen va nghia vu theo quy dinh tai Dieu 18 Luat Hai quan; Dieu 6, Dieu 7, Dieu 30 Luat Quail 1Y thug se 78/2006/QH11 duge,sfra 'e b sung tai khoan 3, khoan 4 Dieu 1 Luat sfra dei, be sung met so dieu cua Luat quan 1ST thug so 21/2012/QH13; Dieu 5 Nghi dinh se 83/2013/ND-CP, ngued khai hai quan, ngueri nep thue co trach nhiem trong viec khai hai quan, khai be sung va sir dung hang hoa theo mime dich ke khai nhu sau:

a) Tg kg khai day dri, chinh xac,,trung thgc the tieu chi tren to khai hai quan va the chimg to phai nep, phai xuat trinh theo quy dinh cua phap luat, cat yeu to lam can dr, lion quan den tinh thue hoac mien thue, xet mien thue, xet giam thue, xet hoan thue, khOng thu thue xuat Mau, thue nhap khau, thue tieu thu dac biet, thue gia tri gia tang, thug ban ye moi truerng (tru viec ke Ichai,thue suat, so tien thug' phai nep doi yeti hang hoa thuec tucmg kheng chiu thue);

b) Tg xac,dinh, chiu trach nhiem tru6c phap luat ve viec ke khai s6 tien thue phai nep; se tien thue dugc mien_thuerxet mien-thue; xet_giam thue, hoan

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thug hoac kh8ng thu thug xuat khau, thug nhap khau, thus tieu thy dac biet, thug gia trigia tang,.thue bao ye mai ,truerng theo &Mg quy dinh phap luat; kg' khai so filen thug nOp ten giay nOp tien theo quy dinh dm BO Tai chinh ye thu, nOp thug va cac khoan thu khac doi \Teri hang h6a xuat khan, nhap khau;

c)D6i,voi hang 1-16a xuat khan, nhap khan kg' khai thuOc dal tugng 'thong chiu thug' xuat khau, thug nhap khau, thug tieu thy dac biet, thug gia tri gia tang, thug bao ve mOi truerng hoac mien thug, xet mien thug xuat khau, thug nhap khau hoac ap dung thug suet uu dai, uu dai dac biet, mat thug' theo han ngach thug quan va da,thrgc theo kg' khai nhung sau d6 co thay doi ye tugng Ichong chin thug hoac myc dich duge,mien thug, xet mien thug, ap dyng thug' suet uu dai, uu dac biet, mire thug han ngach thug' quan; hang hcia la nguy8n lieu, vat to nhap khau de san xuat hang hod xuat khau va hang He tam nhap - tai xuat chuyen tieu thy not dia thi nguai nOp thue,phai thyc hien khai hai quan doi yeri hang hga thay num filch sir dung, chuyen tieu thy not dia theo quy dinh tai Dieu 21 Thong to nay;

d) Cir ngudi dai dien khi lam thu tuc hai quan ve. cac thu tuc hanh chinh khac yfri co quan hai quan.

2. Viec kg thira cac quyen va hoan thanh nghia vu nOp thug cua doanh nghiep hinh,thanh sau khi to chat lai thyc hien theo quy dinh tai Dieu 55 Lust Quan 132 thug', cu the nhu sau:

a) Doanh nghiep chuygn den co trach nhiem kg thin nghia vu, quyen lgi ye thus; cac uu dai ye thu tic hai quan va thu tuc nOp time hang nhap khan cila doanh nghiep cu;

b) Doanh nghiep hgp nhat, sap nhap, bi chia, bi tech dugc ap dungthei han nop thug' 275 ngay,doi vori hang h6a la nguyen lieu, vat to nhap khau de san xuat hang hga xuat khau theo quy Binh tai Dieu 38 Nghi dinh so 83/2013/ND-CP va khoan 1 Dieu 42 Thong to nay trong truerng hap:

b.1) Doanh nghiep dap ling du dieu kien ma hgp that, sap nhap yeti doanh nghiep cling dap Img du dieu kien;

b.2) Doanh nghiep mai dugc hinh thanh to doanh nghiep bi chia, doanh nghiep bi tech ma doanh nghiep bi chia, bi tech dap ling du dieu kien.

c) Doanh nghiep hgp nhat, sap nhap, bi chia, bi tech thuOc cac trueing hap khac: Clic trusting Cyc Hai quan tinh, lien tinh, thanh pho tryc thuoc Trung uang (sau day ggi tat IA Cue Hai quan) nai doanh nghiep thing try so chinh xem xet thyc to de quyet dinh viec cho ap clung thed han nth) thug' 275 ngay theo quy dinh tai Digu 38 Nghi dinh so 83/2013/ND-CP va khoan 1 Dieu 42 ThOng to nay.

3. Ca quan hai quan, tong chfre hai quan thyc hien tacit nhiem Ira quyen han quy dinh tai Dieu 19 Luat Hai quan, Dieu 8, Dieu 9 Luat QuanlY thug dugc saa doi, bo sung tai khoan 5, khoan 6 Dieu 1 LuSt saa bo sung mot so dieu dia Luat Quan lY thug' so 21/2012/QH13.

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Dieu 3. Quy dinh ve nop, xac nhOn va sir dung cac chirng tir thuc ha so hal quan, ho so' thug

1. Ngued khai hai quan, ngued nOp thug IchOng phai nOp to khai hai quan hang Wm xuat khan, nhap khan (sau day ggi tat la tor khai hai quan) khi de nghi co quan hai quan thuc hien cac thu tic xet mien thug, giam thug, hoan thug, khong thu thug, xi tien thug, tien cham nop, tien phat nOp thaa, gia han nOp thug, nOp dan lien thug ng, xac than hoan thanh nghia vu nOp thug, xoa ng tien thud, tien chain nop, tien phat, tra trued-1g hgp khai hai quan tren to khai hai quan giay.

2. Cac thing tir thuOc ha su hai quan, ha so khai ba sung, ha so dans Ic3± Danh mac hang, hod mien thud, ho sabao cao sir dung hang hoa mien thug, hO so xet mien thug, giam thug, hoan thug, Wing thu thug, ho so do nghi xir 15r tien thug, tien cham nop, tien phat nOp thira, he, so de nghi gia han nap thu', ho so nop dan tien thug ng, ha so xac nhan hoan thanh nghia vu nop thug, ho so de nghi xoa no tien thug, tien chain nop, flan phat nap cho co quan hai quan thong qua He thong xir 132 du lieu dien ter hai quan hoac nOp ban giay theo quy dinh cua Tong cue truemg Tong cue Hai quan. Trireingt hgp theo quy dinh phai nOp ban chinh thi ngued khai hai quan phai nop true tiep hoac gni qua dirang buu chinh cho co quan hai quan.

Khi kiem tra ha so, co quan hai quan sir dung cac Chung to thuQc ho so hai quan dien tir va cac thong tin tren He thong xir 13'T di lieu dien ter hai quan de lciem tra, dal chieu va luu tra.

, , 3. Truang hop khai hai quan teen to khai hai quan giay, ha ,so hal

the theo quy dinh IA ban chup thi nguei khai hai quan, ngued nOp thud co the nOp ban chinh hoac ban chup. Truang hop ban chap hoac cac chimg ti do nguni nu& ngoai phat hanh bang hinh that dien ter, fax, telex hoac cat thing tit, tai lieu do ngued khai hai quan, ngued nOp thu' phat hanh thi ngtthi khai hai quan, nguednep thu' phai xac nhan, 14 ten, dung dau va chlu trach nhiem truot phap 1uat ve tinh chinh xac, trung thuc va hop phap cua cat thong tir do. Truang hop ban chup có nhieu trang thi ngued khai hai quan, ngued nop thud xac nhan, lcy ten, dOng clan len trang dau va dOng den giap lai toan b0 van ban.

4. Cac thing tit thu'ec ha so neu tai khoan 1, khoan 2, khoan 3 Dieu nay neu kW:VT phai ban tieng Viet hoac tieng Anh thi nguai khai hai quan, ngued nOp thug phai dich ra tieng Viet va chlu trach nhiem ve nOi dung ban dich.

5. Ngued khai hai quan co track nhiem lit frit ha so theo quy dinh tai khoan 2 Dieu nay, so sach, thing k8 toan trong thai han theo quy dinh cna phap lust ve k8 toan. Ngoai ra, ngireri, lchai hal quan phai luu frit cat Chung tic khac lien quan den hang hOa xuat lchau, nhap Ichau trong thai han 5 nam, bao gam Chung tir van tai doi ved hang hoa xuat khau, phieu dOng goi, tai lieu Icy thuat, Chung tit, tai lieu lien quan den dinh mac thuc t8 de gia tong, san xuat san pham xuat lchau.

Nguei khai-hai quan phai luu frit ban chinh cac chi:mg neu tren (tra

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throng hop da nOp ban chinh cho cc, quan hai quan), truang hop the thing tit then tir thi luu gia duoi clang dien tit hoac chuyen doi ra thing tit giay theo quy dinh ca a phap luat ve giao dich then ter.

Dieu 4. Quy dinh ve thuc hien thii tic hai quan ngoli gi& lam viec, ngay nghi, ngay le

, 1. Cu quan hai quan thvc hien thu tic quan veri hang h6a vao ngay

nghi, ngay le va ngoai Oa lam viec de dam bao kip then viec xep da hang h6a xuat khau, nhap khan, viec xuat canh, nhap carat cita nguai, phuang tien van tai hoac ten ca sec thong bao truOc qua He thong xi 1y du lieu dien to hai quan hoac bang van ban Schap nhan ca ban fax) caa nguai khai hai quan theo quy dinh tai khoan 4 Dieu 23 Luat Hai quan. Thong bao phai dugc gin den ca quan hai quan trong gia lam viec theo quy dinh. Ngay sau khi nhan dugc thOng bao, ca quan hal quan c6 trach nhiem phan hoi cho nguai khai hal quan qua He thong hoac bang van ban ve viec bO tri lam thu tic hai quan vao ngay nghi, ngay le va ngoai gia lam viec.

2. Truong hop ca quan hai quan dang kiem,tra hO sa, kiam tra thvc to hang h6a ma het gia viec thi thvc Men hem tra tiep cho den khi hoan thanh viec hem tra va khong you cau nguai khai hai quan phai c6 van ban de nghi Thai Ilan kiem tra this hien theo quy dinh tai khoan 2 Dieu 23 Lust Hai quan.

3. D6i voi cac eira khau Men gith at lien, viec thvc Men thu tic hai quan vao ngay nghi, ngay le va ngoai gia lam viec phai pha hap vai thed gian dung, ma cira khau theo quy dinh cua phap luat va Dien ink quoc to gilia Viet Nam va cac nuerc co chung dm:mg hien gi6i.

Dieu 5. Sir dung chit lcY sift) trong thtrc hien thil tic hai quan ;Mien tir

1. Chit kY so sir dung trong thu tic hai quan dien tir cua nguai khai hai quan phai th6a man cac dial hen sau:

a) La chit ky s6 tucmg ing vai chimp thu so dirge t6 chic cung cap dich vu thing time chit ky so tong cong hoac to chic cung cap dich vi chung thvc chit 14 so we're ngoai dugc cong nhan theo quy dinh tai Nghi dinh so 170/2013/ND-CP cung cap;

b) T6 chic cung cap dich vu chung thvc chit ky s6 neu tai diem a khoan 1 Dieu nay phai thuac danh sach to chic cung cap dich vu thing thvc chit ky s8 da dirge co quan hai quan xac nhan tuang thich yeti He th8ng xit ly du lieu dien tic hai quan va dang tai tren C8ng thong tin dien tir hai quan (dia chi: http://www.customs.gov.vn).

2. Truec khi sir dung chit kY s6 de thus hien thit tic hai quan then tir, nguai khai hai quan phai clang kY chit kYr so ved ca quan hai quan.

Truang hap nguai khai hai quan that hien thu tic hai quan dien tit thong qua dai lY lam thin tic hai quan hoac uy that xuat khan, nhap khau thi dai ly lam thit tic hai quan hoac nguai nhan ay that phai sir dung tai khoan dang nhap va chit 14 s8 aim dai ly lam thit tic hai quan hoac nguai nhan uy that.

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3. Ngtreci khai hai quan phai dang ky sira doi, ba sung thong tin chit Icy so win ccrquan hai quan trong cac truemg hop sau: cat th6ng tin da dang ky cep sy thay doi, gia han chimg thu so, thay del cap Ichea, tam dirrig chimg thu so.

4. Viec (tang ky, sira doi, W.; sung hoac hay thong tin chit V WO a dang ky vii ca quan hai quan thuc hien theo hong dan tai Phu lac I ban hanh kern theo Th8ng to nay.

5. Chit lcY so da clang kY caa ngueri khai hai quan dirge sir dung da thuc hien thit tut hai gaan dien tir tren pham vi town quac.

Dieu 6. He thOng xii• 1377 dit lieu dien tir hai quan

1. Ca quan hai quan chiu trach nhiem to chirc xay dung, pan 1Y, van hanh va khai thee sir dung He thong xir ly dit lieu dien tit hai quan (sau day g9i tat la He thong).

2. Cat ,ca quan, chat, nhan trong pham vi tham quyan co trach nhiem cung cap, trao doi thong tin lien quan den xuat khau, nhap khau hang h6a • vii ca quan hai quan thong qua He thong theo quy dinh caa phap luat hien hanh.

3. Cac doi tugng dugc truy cap va trao do' i thong tin vii He thong: a) C8ng chat hai quan; b) Ngueri khai hai quan; c) Ti chirc cung cap dich vu gia tri gia fang dal chive ca quan hai quan

ding nhan;

d) Cat ca quan quart, lY Nha nu&if) quan c , lien cap

Mn, cap phep, quan ly chuyen nganh hang hem xuat khau, nhap khau; cap Giay chimg nhan xuat xir hang h6a;

d) Cat ca quan theo doi plan lY thug, quan ly gia doi vii hang h6a xuat lchau, nhap khau;

e) To chat tin dung da lcy th6a thuan thu nap thus, le phi va cat khoan thu khac caa ngan sach nha nu& lien quan den hoat (tang xuat khau, nhap khau voi Tong cue Hai quan; cat to chile tin dung hoac cat to chat 'chat hog dang theo quy dinh caa Luat cat to chirc tin dung thuc hien viec bao lanh so tien thug phai nap cho ngueri khai hai quan;

g) Cac doanh nghiep kinh doanh tang, kho, bai; h) Cac to chirc, ca than Ichat theo quy dinh oh. Tang cut Hai quan. 4. Cap tai khoan truy cap He thong:

a) Cot d6i tugng quy dinh tai khoan 3 Dieu nay dirge cap tai khoan truy cap He thong theo quy dinh caa ca quan hai quan;

,b) Viec truy cap He thong phai dam bao bi mat nha nuac, bi mat thong tin Gila &Si tugng lam tha tut hai quan theo quy dinh caa phap lug

5. TO chat, ca nhan tham gia khai hai quan qua He thing phai dap ang cac dieu kien- sau.

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a) Bang ky tham gia kat not vgi He thong de dugc cap tai khoan troy cap va cac thong tin ket noi. Khi c6 thay d8i, bo sung hoac huy hieu lyc thong tin 'Tang ky, to chirc, ca than phai thong bdo ngay cho ca quan hai quan. Viecdang Icy, situ d8i, bo sung hoac hity thong tin clang ky thuc hien theo hugng clan tai Phu luc I ban hanh kern theo Thong to nay;

b) Trang bi day di' ye ha tang ky thuat trong hoat dung giao dich then tit dam bao cho viec Ichai,bao, truyen, nhan, luu thong tin 'chi troy cap va trao dol. thong tin vgi thong; sir dyng‘phan mem khai hai quan dien tit do co quan hai quan cung cap (neu co) hoac phan mem khai hai quan then tit da dirge TOng cyc Hai quan kiem tra va xac than phi]. hgp you cau nghiep vu cua co quan hai quan va twang thich vori He thong. Tong cpc Hai quan ban ,hanh Quyet dinh ding nhan phan mem khai hai quan then tir va ding bO tren Cong thong tin dien tit cUa nganh Hai quan.

Dieu 7. HO sa xac dinh truot ma sit), xuat tri gia hai quan

1. HO sa xac dinh trugc ma so:

a) Dan de nghi xac dinh trugc theo mau s6 01/XDTMS/TXNK. Phy lyc VI ban hanh kern Thong to nay: 01 ban chinh;

b) Mau hang h6a du Han xuat khau,- nhap khau.

Truang h9p khong co mau hang, t6 chirc; ca ithan phai cung cap tai lieu ky thuat (nhu ban phan tich, thanh phan, catalogue, hinh anh hang hoa), mo to chi tiet thanh phan, tinh chat, cau tao, cong dung, phuong thirc van hanh cita hang Ma: 01 ban chinh.

2. Ha sa xac dinh tnrot xuat xir:

a) Don de nghi xac dinh trugc xuat xit hang hod nhap khau theo mau so 01/XDTXX/GSQL ban hanh kern Phu lye V Thong to nay: 01 ban chinh;

b) Ban Ice cac nguyen vat lieu clang da san xuat ra hang hoa gOm cac thong tin nhu: ten hang, ma so hang Ma, xuat xit nguyen vat lieu cau thanh san pham, gia CIF hoac gia tuong duong cua nguyen vat lieu do nha san xuat hoac nha xuat khau cung cap: 01 ban chinh;

c) Ban mO to so bO quy trinh san xuat ra hang hod hoac Giay Chimg nhan phan tich thanh phan do nha san xuat cap: 01 ban chip;

d) Catalogue hoac hinh anh hang h6a: 01 ban chyp.

3. Ha so xac dinh trugc phuong phap xac dinh tri gia hai quan:

a) Don de nghi (theo mau so 02/XDTTG/TXNK Phu lyc VI ThOng to nay): 01 ban chinh;

b) Hgp dung mua ban hang h6a do t6 chirc, ca nhan true tiep thuc hien giao dich (neu co): 01 ban chyp;

c) Tai lieu icy thuat, hinh anh hoac catalogue hang h6a: 01 ban chyp;

d) Cdc chimg tir, tai lieu c6 lien quan den giao dich du kien de nghi xac dinh throe (nOu 05): 01 ban chyp;

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d) Cac chtimg tiz c6 lien quan trong truarng hop phai quy dolt tiz tri gia hoa don ye gia ban thvc to tai dm khan xuat doi voi hang hoa xuat khau: 01 ban chtip.

Truamg.hop chua c6 giao dich thvc t6 chat ca nhan chua c6 cac chi'mg tit neu tai diem b, d, d khoin nay thi de nghi cu quan hai quan hutng clan nguyen tac, dieu kien ap dung phuong phap xac dinh tri gia hai quan.

4. Ha so xac dirt truest mire gia:

a) Don de nghi (theo mdu so 02/XDTTG/TXNK. Phu hie VI Thong to nay): 01 ban chinh;

b) Hop dang mua ban hang h6a hoac chung tir c6 gia tri tuong ducmg hop &Ong do to chirc, ca than true flop thuc hien giao dich: 01 ban chup;

c) Chong tir thanh toan qua ngan hang: 01 ban chttp;

d) Van tai don hoac cac chtimg tit Van taislchic c6 gia tri Wang throng theo quy dinh phap luat (tit hang h6a nhap khau qua ctira khau hien giti duamg be, hang hoa mua ban giita khu phi thue quan va not dia.): 01 ban chtip;

d) Tai lieu Icy thuat, hinh anh hoac catalogue hang hoa: 01 ban chvp;

e) Chung -Lir, tad lieu c6 lien quan den giao dich de nghi xac dinh mire gia (neu do): 01 ban chop.

Truong hop nguari khai hai quan chin c6 cac chi:mg tir theo quy dinh tai diem b, c, d khoan nay thi de nghi co quan hai quan htriang dan nguyen Vac, diou kien ap dung phirong phap xac dinh tri gia hai quan.

Chtrcrng II

THU TUC HAI QUAN; KAM IRA, GIAM SAT HAI QUAN; TIME XUAT KHAU, THUS NEW' KHAU VA QUAN LY TIME DOI VOI

HANG HOA XUAT KHAU, NH3P KHAU

Muc 1

Quin 157 rid ro trong hoat Ong 1dem tra, giam sat hai quan

Dieu 8. Dinh gia tuan thii phip lust cua doanh nghiep host Ong xuat khau, nhap khan

1., Cu quan hai quan danh gia, phan loci tuan thu phap lust hai quan, phap lust thue da doanh nghiep hog diang xuat lchau, nhap khau, qua canh, bao gem:

a) Doanh nghiep uu tien;

b) Doanh nghiep than thit;

c) Doanh nghiep Ichong tuan

2. Tieu chi danh gia tuan thin phap la@ cua doanh nghiep dugc dva tren

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He thong cac cac chi tieu thong tin theo khoan 1 Dieu 14 Nghi dinh s6 08/2015/ND-CP ngay 21 thong 01 nam 2015 caa. Chinh pha.

3. Ca quan hai quan cung cap th8ng tin lien quan den viec danh gia tuan tha phap lust tai khoan 2 Dieu nay; h8 trg, Sang dan doanh nghiep nang cao nang lye tuan tha phap lust.

Dieu 9. Ap dyng bin phip kiem tra hang hem trong qua trinh xep, d&, 4n chuyen, l ru gifr tai kho, bai, cang, khu vtrc a ra khau

1. Viec quyet dinh hem tra thuc to hang h6a xuat khan, nhap khau trong qua trinh xep, der, van chuyen, luu gift tai kho, bai, cang, khu vire cfra khau dirge dua tren ap clung quan 1Y rid ro theo cac tieu chi sau:

a) Chit' hang, nguei giao hang, nguiyi nhan hang va cac doi tugng khac lien quan;

b) DSc diem, tinh chat hang h6a; tuyen throng van chuyen, phuong tien van chuyen va cac yeu to khac lien quan dm hang h6a xuat khau, nhap khau;

c) Ltra chgn neau nhien 'thong qua 01% tong s6 hang h6a xuat khau, nhap Ichau tap la, xep, d& tai Thu vgc cua khau.

2. TOng cue truerng Tong ego Hai quan can cu tieu chi quy dinh tai khoan 1 Dieu nay quyet dinh viec kiem tra hang, h6a bang may soi container hoac phuong tien k5r- thuat khac th6ng qua He thong xcr 1y du lieu dien to hai quan. CM cgc truerng Chi cue Hai quan quan ly kho, bai, cang, cira khan to chile thy° hien viec kiem tra.

Dieu 10. Ap dyng bien phip kiem tra hai quan trong qui trinh lam thin tyc hai quan doi veri hang hia xuat khiu, nhip khan

1. Nguyen tic Chung:

a) Viec xac dinh hang h6a phai kiem tra thuc to climb dua tren quanb'r rai ro thong qua phan,luong caa He th8ng; Chi ctic truang Chi cue Hai quan thgc hien quyet dinh hem tra theo thong bao phan luong cita He thOng va hem tra ngau nhien danh gia sir tuan thu cua ngueri khai hai quan theo quy dinh, huerng clan cua T6ng ego truerng Tong cue Hai quan; tren co: so do thuc hien viec kiem tra thuc to hang hoe theo quy dinh tai Dieu 29 Th6ng to nay.

b) Viec kiem tra hang h6a thuOc dien quan 15r chuyen nganh dirge thuc hien theo quy dinh caa phap lust chuyen nganh; thuc hien hem tra thgc to town b0 18 hang d8i veri truerng hgp co dau hieu vi pham phap lust ye hai quan.

2. Viec kiem tra hai quan d6i veri hang boa xuat khau, nhap khau, qua canh cua doanh nghiep uu tien dirge thuc hien theo Th6ng to rieng cila BO Tai chinh

3. Viec kiem tra hai quan d6i yeti hang h6a xuat khau, nhap khau, qua canh oda doanh nghiep tuan tha duqc thgc hien nhu sau:

a) Kiem tra true tiep h6 so trong cac truerng hgp:

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a.1) CO dau hieu vi pham phap luat ve hai quan;

a.2) Lva ch9n khOng qua 5% tren tang to khai hai quan hang haa xuat khau, nhap khau tren co set phan tich, danh gia rai ro;

a.3) Hang hefra theo quy dinh phap luat chuyen nganh phai kiem tra five -dap ho so.

b) Kiem tra thvc t6 hang h6a trong cac tnrong hop:

b.1) CO dau hieu vi pham phap 1uat ve hai quan;

b.2) Lva ch9n Icheing qua 1% tren tang t& khai hai quan hang hoe xuat khau, nhap khau tren co s& phan tich, danh gia rai ro;

b.3) Theo quy dinh cua phap luat chuyen nganh phai kiem tra thvc to hang heta.

c) Co quan hai quan thvc hien kiem tra danh gia tuan thu dai voi doanh nghiep than thu theo khoan 2 Dieu 11 Thong to nay.

4. Viec kiem tra hai quan dorl ved hang h6a xuat khau, nhap khau, qua canh caa doanh nghiep Ichong tuan thu dirge thvc hien-nhu sau:

a) Kiem tra true -dap ha so trong cac truang hgp:

a.1) Co dau hieu vi pham phap luat ve hai quan;

a.2) Hang hOa theo quy dinh phap lug chuyen nganh phai kiem tra true tiep ho so;

a.3) Lva ch9n kiem tra true flap, ha so khong qua 50% tren tang to khai hai quan hang Ma xuat khau, nhap khan tren co s& kat qua phan tich, danh gia rui ro.

b) Kiem tra thvc to hang hoa trong cac toeing hgp:

b.1) Quy dinh tai diem .b.1, b.3 khoan 3 Dieu nay;

b.2) Lva ch9n hem tra thus t6 hang had t6i thieu 20% tren tong to khai hai quan hang hela xuat khau, nhap Ichau tren co s& ket qua phan tich, danh gia red ro.

Dieu 11. Ap dung quan 1S7 riii ro trong kiem tra sau thong quan

1. Viec lva chon kiem tra sau thong quan dva tren quan 15T rai ro theo khoan 1, khoan 2 Dieu 78 Luat Hai quan dirge dva tren cac tieu chi sau day:

, a) Nguoi khai hai quan co dau hieu vi pham phap luat hai quan, phap lug thue trong hog dOng xuat khau, nhap khau;

b) Ngued khai hai quan co, dau raj ro, tuan thu phap lug hai quan, phap luat thuo trong hoat dOng xuat khau, nhap khau;

c) Ngueci khai hai quan xuat khan, nhap khau hang boa thuac danh muc rai ro nhung chua clugc kiem tra khi thvc hien thu tie hai quan.

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2. Viec kiem tra danh gig tuan thu phap luat cua ngueri khai hai quan, theo khoan 3 Dieu 78 Luat hai quan dugc thvc hien kheing qua 5% teen tong s6 doanh nghiep than thit, tren co sa cac tieu chi sau:

a) Mirc dO than thil, quy me, linh vac, loci hinh, thai gian hoat ang cua doanh nghiep xuat khan, nhap khan;

b) Tan suat, thai gian thvc hien kiem tra trong khi lam thit tic hai quan, kiem tra sau thong quan, thanh tra hai quan doi voi doanh nghiep xuat khau, nhap khan;

c) Chinh sach quan ly hang h6a, chinh sach thus ail voi hang h6a xuat lchau, nhap khan;

d) Dac diem, tinh chat, xuat xir Gila hang hoa xuat khan, nhap khau;

4) Cac you te, khac c6 lien quan an hoat do, ng xuat khan, nhap khan.

Dieu 12. Ap dung !pan 19 rfii ro trong giim sat hai quan dOi voi hang hem xuat khan, nh4p khau, qui canh

1. Viec ,lva chcon phuong thirc giam sat hai quan voi hang him xuat khau, nhap khan, qua canh dugc dva tren cac tieu chi sau:

a) Chinh sach quan ly hang h6a, chinh sach thus doi voi hang h6a xuat khau, nhap Ichau, qua canh;

b) Linh vac, loaf Mnh, then gian hoat dOng,,tuyen duerng, dia. ban, phuong tien van chuyen, luu gifr voi hang haa xuat khau, nhap khau, qua canh;

c) Dac diem, tinh chat, xuat rir, tan suat, muc dig vi pham lien quan den hang h6a xuat khau, nhap khau, qua canh;

2 d) Ck quy dinh khac lien quan den quan ly hang him xuat khan, nhap khan, qua canh.

2. Viec Iva chgn doi tugng trong diet_ gam sat hai quan doge dva tren cac tieu chi tai Ichoan 1 Dieu nay va mire dO tuan thd cua chili hang, ngued van chuyen va cac doi tugng khac c6 lien quan.

Dieu 13. Ap dung quail 19 rui ro 4M voi hanh 19 cfia nguoi xuat canh, nh4p canh, qui canh

Viec Iva chon doi tugng trong diem giam sat, kiem tra at voi hanh ly cua ngueri xuat canh, nhap canh, qua canh dugc dva tren cac lieu chi sau:

1. Tan suat, mire do vi pham cua nguOi xuat canh, nhap canh, qua canh.

2. Dac diem nhan than, lich sir xuat canh, nhap canh, qua canh, dia diem, thOi gian, tuyen duerng, phuong tien van chuyen, ye, giay to thy than va cac yeu to lien quan den vise thvc Men xuat canh, nhap canh, qua canh.

, 3. Cu chi, hanh a ng, n6i, thai 4:10, cac bieu hien tam 1Y trong qua trinh xuat canh, nhap canh, qua canh.

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4. Dac diem bao bi dong goi, trong luting, tri gia, dia thin gian, tuyen duarng, phuang tien van chuyen va cac yeu , khac lien quan den viec van chuyen harsh lY cua nguoi xuat canh, nhap canh, qua canh.

Dieu 14. Qufin 13',7 rui ro doanh nghiep giii the, pha san, hi thu hoi Giiy chting nhin ding 14, doanh nghiep, ngirng hoat deng, tam ngirng hoat den, mit tich

1. Ca quan hai quan khong chap nhan clang kY to khai hai quan d& yeti hang h6a xuat khau, nhap khau, qua canh cua doanh nghiep (la giai the, pha san, da bi thu hoi Giay chimg nhan dang kY doanh nghiep, ngimg hog dOng, tam ngimg hoat dOng, mat tich theo xac nhan dm co quan thug, trir cac truemg hop phap luat cif) quy dinh khk.

Cac truang hop doanh nghiep da tam ngimg hog dOng hoac mat tich theo xac nhan cua ca quan thug, de,ducc chap nhan dang kYT to khai lam thu hic hai quan doi voi hang h6a xuat khau, nhap khau, qua canh phai c6 xac nhan cua ca quan thug ve.viec doanh nghiep da dang kY hoat do, ng trOr lai va da thvc hien.day da quy dinh coa phap luat thug va ke toan.

2. Tong eve Hai quan ph& hap voi Tong cue Thus thu thap thong tin, xay dung, quan ly danh sach doanh nghiep giai the, pha san, bi thu hOi Giay chung nhan dang ky doanh nghiep, ngimg hog dOng, tam ngimg hog do, ng, mat tich de phvc vv quanlYrui ro theo not dung quy dinh tai Dieu nay.

Dieu 15. Trach nhiem ciia Ttmg eve trtrimg Tang eve Hai quan trong viec thvc hien, ap .dang quan 1f7 rui ro

TOng cue truemg Tong cue Hai quan c6 trach nhiem ban hanh va to chi:cc thvc hien thtmg nhat:

1. Cac chi se theo cac tiou chi quy dinh tai khoan 2 Dieu 8, Dieu 9, Dieu 10, Dieu 11, khoan 1 Dieu 12, Dieu 13, Dieu 14 Thong to nay va cac quy. dinh, huemg dan phan cap khac dm BO Tai. chinh, de. dap (mg yeu cau quan 1Y, hai quan, quan ly thug trong tong tiled kY.

2. Cac bien phap, icy/ thuat nghiep vu quan lY red ro trong cac hoat d'Ong nghiep vu hai quan.

3. Quy trinh, quy dinh, huemg clan thvc hien, ap dung plan ly rui ro trong cac hoat d4Ing nghiep vu hai quan.

Mae 2

Khai hal quan

Dieu 16. HO sa hai quan 1. HO sa hai quan dOi in% hang 116a xuat khan bao gam:

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a) To khai hang hea xuat khau theo the chi tieu thong tin tai Phu lac II ban hanh kern Thong tu nay.

Trifling hop thuc hien tren to khai hai quan giay theo quy dinh tai Ichoan 2 Dieu 25 Nghi dinh so 08/2015/ND-CP, nguai khai hai quan khai va nOp 02 ban chinh to khai hang h6a xuat khau theo mau HQ/2015/XK. Phu luc IV ban hanh kern Thong tu nay;

b) Gidy phep xuat khau d6i vai hang h6a phai co giay phep xuatkhan: 01 ban chinh neu xuat khau,m'Ot Ian hoAc 01 ban chup kern theo Phial theo dai tin lai neu xuat khau nhieu lan;

c) Giay thong bao mien kiem tra hoac gidy thong bao kat qua kiem tra cua ca quan kiem tra chuyen nganh theo quy dinh cua phap luat: 01 ban chinh

Doi vai chi:mg tir quy dinh tai diem b, diem c khoan nay, neu ap dung co the mot cua quac gia, ca quan Tian 1.57 nha nuerc chuyen nganh gui giay phep xuat khau, van ban thong bao ket qua kiem tra, mien hem tra chuyen nganh dual clang dien to thong qua C8ng thong tin mot cua quoc gia, nguai khai hal quan khong phai nOp khi lam thu tuc hai quan. •

2. Ha sa hai quan doi vai hang h6a nhap khau bao

a) To khai hang hiaa nhap khan theo cac chi tien thong tin tai Phu Inc II ban hanh kern Thong tu nay.

Truang hop thuc hien tren to khai hai quan gidy theo quy dinh tai Bonin 2 Dieu 25 Nghi dinh so 08/2015/ND-CP, nguesi khai hai quan khai va nOp 02 ban chinh to khai hang hoa nhap khan theo man HQ/2015/NK Phu luc IV ban hanh kern Thong tu nay;

b) H6a don thuong mai trong truang hop nguiOi mua phai thanh toan cho nguai ban: 01 ban chup.

Truang hop cha hang mua hang to nguai ban tai Viet Nam nhung dugc nguai ban chi dinh nhan hang to nuec ngoai thi ca quan hai quan chap nhan - h6a don do nguei ban tai Viet Nam pith hanh cho chit' hang.

Ngired khai hai quan khong phai nOp h6a don thuong mai trong cac threw hop sau:

b.1) Ngued khai hai quan la doanh nghiep uu tien;

b.2) Hang hepa nhap khau de dux hien hop Bong gia tong cho thuong nhan nu6c ngoai, nguai khai hai quan khai gia tam tinh tai o "Tri gia hai quan" tren to khai hai quan;

b.3) Hang h6a nhap khan IchOng co hoe don va ngtred mua khong phai thanh town cho nguai ban, nguOi khai hai quan khai tri gia hai quan theo huang dan cua BQ Tai chinh ye xac dinh tri gia hai quan.

c) Van tai don hoac ode chi:mgLir van tai khac co ,gia. tri Wang throng dOi yeti truerng hop hang h6a van chuyen bang duang bien, duerng hang 'thong, duong sat, van tai da phuong thirc theo quy dinh caa phap luat (trir hang hod

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nhap khau qua cfra khan bien gith throng bO, hang hod mua ban giita khu phi thue quan va nOi dia, hang boa nhap khau do ngudi nhap canh mang theo duang hanh 1Y): 01 ban chup.

Dot i vol hang Ilea nhap khau phut vu cho boat Ong tham do, khai thac dau khi duge van chuyen tren cat tau dich vu (khong phai la tau thirong mai) thi flop ban khai hang hoa (cargo manifest) thay cho van tai don;

d) Giay phep nhap khau doi vol hang boa phai co giary phep nhap khau; Gidy phep nhap khau theo han ngach thue quan: 01 ban chinh neu nhap khau mot lan hoac 01 ban chup kern theo Phieu theo doi &Cr lui nett nhap khan nhieu lan;

d) GiAy thong bao mien hem tra hoac Giay thong bdo ket qua hem tra cfla co quan lciem tra chuyen nganh theo quy dinh tea phap luat: 01 ban chinh.

, Doi vol chfmg to quy dinh tai diem d, diem d khoan nay, neu op dung co ch8 mot cfra quoc gia, co quan quan ly nha nu6c chuyen nganh gui giay phep nhap khan, van ban thong bao ket qua kiem tra, mien kiem tra chuyen nganh dthei clang dien to thong qua Cong thong tin mot cfra quoc gia, nguai khai hai quan khong phai nOp khi lam thin Mc hai quan;

e) Ta khai tri gia: Nguoi khai hai quan khai to khai tri gia theo mau, gui den He thong clued clang du lieu then tit hoac nOp cho co quan hai quan 02 ban chinh (doi vai trueng hgp khai ten to khai hai quan giay). Cac tnrang hgp phai khai to khai tri gia va man to khai tri gia thirc hien theo Thong to cfm M ,B0 Tai chinh quy dinh ve viec xac dinh tri gia hai quan doi vol hang hem xuat khan, nhap khan;

g) Chang tit chung nhan xuAt xfr hang h6a (Gidy chung nhan xuAt xu hang Ma hoac Chang tit to Chung nhan xuat x1r): 01 ban chinh hoac Chung tit clued dang du lieu dien tfr trong cat twang hgp sau:

g.1) Hang hod co xuat xfr to nu6c hoac nhom nu& co thoa thuan ve ap dung thue suat tru &Ai dac biet vol Viet Nam theo quy dinh cua phap luat Viet Nam va theo cat Dieu u6c quoc to ma Viet Nam IcY ket hoac tham gia, nett ngthei nhap khau muon dirge huang cat ch8 do Ira dai do;

g.2) Hang hod thuOc dien do Viet Nam hoac cat to chire quoc to thong bao dang a trong thai diem co nguy co gay hal den an toan xa hei, sec khoe cfia cong &mg hoac ye sinh math truth-1g can dirge kiem sok;

g.3) Hang hod nhap Ichau tit cat nuot thuoc dien Viet Nam thong bao dang a trong thed diem ap dung thue chOng ban pha gia, thue thong trg cap, thue chOng phan biet doi xii, thue to ye, thue suat ap dung theo han ngach thue,quan;

g.4) Hang hod nhap khau phai tuan the cat the do quan nhap khan theo quy dinh cua phap luat Viet Nam hoac cat Dieu u6c qufic to ma Viet Nam là thanh vien.

Tnrang hgp theo thoa thuan ve op dung thue suat tru dai dac biet vol Viet Nam hoac theo cat Dieu u6c quoc t6 ma Viet Nam kY ket hoac tham gia c6 quy dinh ve viec nOp Giay chimg nhan xuat xir hang hoa nhap khau la chung to dien

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tir hoc Chung tic to chimg nhan xuat xir hang h6a nguii san xuatinguii xuat kh'au/nguai nhap khau thi co quan hai quan chap nhan cac chimg tic nay.

3. Ha so hai quan doi vii hang hoa xuat khan, nhap khau thuOc di& tugng mien thue xuat khau, thue nhap khau:

a) Truing hop hang hod thuOc doi tugng dugc mien thue xuat khau, ngoai cac chimg tic nen tai khoan 1 Dieu nay, nguii khai hai quan nap 01 ban chup, xuat trinh ban chinh Danh muc hang hia mien thue kern theo Phieu theo doi trir liui da dugc clang ky tai ca quan hai quan doi vii cac truing hgp phai ding ky danh muc theo huing can tai khoan 1 Dieu 104 Thong tu nay.

Truing hgp 'Tang ic57 danh num hang h6a mien thue ten He thong, nguii . khai hal quan kW:Mg phai nap danh num, phieu theo doi trio lui, nhung phai khai day dit cac chi tieu thong tin theo Phu hie II Thong tu nay;

,b) Truing hop hang hod thuOc doi tugng dugc mien thug nhap khau neu tai Dieu 103 Thong tu nay thi ngoai cac chimg tic quy dinh tai khoan 2 Dieu nay, nguiri khai hai quan nip, xuat trinh them cac chimg to sau:

b.1) Danh myc hang Ma mien thue kern theo Phieu theo doi frit liri da dugc clang kY tai ca quan hai quart, dOi veri cat truing hap phai ding danh myc theo huing dan khoan 1 Dieu 104 Thong tu nay: nap 01 ban chirp, xuat trinh ban chinh de doi chieu va frit lin.

, Truing hgp 'Tang kY danh myc hang hoa nhap khau mien thug teen He thong, ngtrai khai hai quan Thong phai nap danh nape, phieu theo doi trir lni, nhung phai khai day da cac chi tieu thong tin theo Phu hic II Thong tu nay;

b.2) Ching tic chuyen nhugng hang hod thuOc doi Mang mien thue doi vii truing hgp hang hod cua doi tugng mien thue chuyen nhugng cho doi tugng mien thue khk: nap 01 ban chip.

4. Ha sa hai quan doi \Teri hang hia xuat khan, nhap khau thuac doi tugng kheng chiu thue:

, Truing hap hang hod xuat khan, nhap khan thuOc doi tuyng khOng chiu thue, ngoai cac chirng tic neu tai khoan 1, khoan 2 Dieu nay, nguii khai hai quan nap, xuat trinh them cac chnng tic sau:

a) Ti khai xac nhan vien trg khong hoan lai cua ca quan tai chinh theo quy dinh dm BO Tai chinh dOi ved hang hoa vien try khOng hoan tai thuac ded tugng khong chiu thue nhap khau, thue tieu thy dac biet, thue gia tri gia tang: nap 01 ban chinh.

Truing hap chit du an ODA khong hoan lai, nha thau chinh thgc hien du an ODA khong hoan lai xuat khau, nhap khan hang hoa thuOc tuyng khong chin thue xuat khau, thue nhap khau, thue gia tri gia tang, thue tieu thy dac biet theo quy dinh cim phap luat ve thue thi phai cc!) them hgp ding cung cap hang hod, tong di quy dinh gia trang thau hoc cung cap hang hod khong bao gom thue nhap khau, thue gia tri gia fang, thue tieu thy dac biet (ded vii truing hyp to chile, ca nhan trimg than nhap khan); hap ding uY tilde nhap khau hang

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hod, tong do quy dinh gia cung cap theo hop ding uy thac khong bao gam thue nhap khau, thue gia tri gia tang, thue lieu thy dac biet (cmi voi throng h9p uy thac nhap khau): new 01 ban chup;

b) Hgp ding ban hang hoac 1,49p dong cung cap hang hoa, tong do, quy dinh gia trang than hoac gia cung cap hang h6a khong bao gomthue nhap khau, thue tieu thu dac biet, thue gia tri gia tang voi hang hoa thuOc deli Urging khong thue nhap khau, thue tieu thy dac biet, thue gia tri gia tang (nett c6): nOp 01 ban chup, xuat trinh ban chinh tong lan nhap khau dau tien tai Chi cyc Hai quan nai lam thu tyc nhap khau de doi chieu;

c) Hgp ding ban hang cho cac doanh nghiep the xuat theo ket qua dau thau hoac Hgp dong cung cap hang h6a, tong do, quy dinh gia tang than hoac gia cung cap hang hoa khongbao gom thue nhap khau, thue tieu thy dac biet, thue gia tri gia tang doi voi hang h6a thuOc doi tugng lchOng chiu thue nhap khan, thue tiou thy dac biet, thue gia tri gia tang (nen co) de phuc vu xay dyng nha xtremg, van phong lam viec cna doanh nghiep che xuat do cac nha thau nhap khau;

d) Hang hoa thuOc doi Prong khong chiu thue gia tri gia tang la may m6c, thiet N, vat to thuOc loai trong nu6c chua san xuat dugc can nhap khau de sfr dung true tiep cho boat dOng nghien cum khoa hoc, phat trien c8ng nghe; may moc, thiet bi, phy tang thay the, phuong tien van tai chuyen ding va vat to thuOc loai trong rarely chua san xuat dugc can nhap khau de tien hanh boat dong tim kiem, tham dO, phat trien mo dau, khi dot; tau bay, gian khoan, tau thug thuOc loai trong nuem chua san xuat doge can nhap khau tao tai san co clinkm:1a doanh nghiep, thue cua nuerc ngoai sir dung cho san xuat, kinh doanh va de cho thue, phai co:

d.1) Hop ding ban hang cho cac doanh nghiep then ket qua du than hoac hop d8ng cung cap hang hod hoac hop citing cung cap dich vu (ghi r6 gia hang hoa phai thanh toan khong bao warn thu8 gia tri gia tang) deli voi hang hod thuoc doi Prong khOng chiu thue gia tri gia tang do ca so tang thau hoac dugc chi dinh thau hoac don vi cung cap dich vu nhap khau: nOp 01 ban chyp, xuat trinh ban chinh tong lan nhap khan dau tien tai Chi cyc Hai quan not lam thu tuc nhap khan de doi chieu;

d.2) Hop ding 119 thac nhap khau hang hod, trong dO ghi re gia cung cap theo hgp dong uy thac khong bao gom thue gia tri gia tang (deli voi truerng hgp nhap khan u9 nOp 01 ban chip;

d.3) Van ban die cu quan co than quyen giao nhiem vu cho cac to chirc thue hien cac chuang trinh, du an, de tai nghien cur khoa hoc va phat trien ding nghe hoac hap dong khoa hoc va ding nghe gitia ben dal hang voi ben nhan dot hang thue hien hop dong khoa hoc va ding nghe: n'ep 01 ban chinh;

d.4) Hop ding thue Icy yeti mirk ngoai doi voi true:mg hap thu8 tau bay, gian khoan, tau thug; loai tong nuem chua san xuat dirge caa nuOrc ngoai ding cho san xuat, kinh doanh va do cho thue: nOp 01 ban chup.

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d) Giay )(do nhan hang Wm nhap Urdu phuc vu true tiep cho quac phong dm Be Qui& phi:mg hoac phut vu true tiep cho an ninh caa BO Cling an ded vai hang hod nhap khau la vu khi, khi tai chuyen dung phuc vu true tiep cho quoc phong, an ninh thuOc dei tugng Ichong chiu thue gid tri aia tang: nOp 01 ban chinh.

5. Doi ved thiet bi, dung cu chuyen dung cho giang day, nghien dm, thi nghiem khoa hoc, de dugs ap dung thue suat thue aid tri gia tang 5% theo quy dinh cua Luat Thue aid tri gia tang, ngued khai hai quan phai nOp hap clang ban hang cho the twang hoc, cac vien nghien e ru hoac hap dong sung cap hang hoa hoac hop dong sung cap dich vu: nt5p 01 ban chap, xuat trinh ban chinh trong lan nhap khau dau tien tai Chi cue Hai quan nth lam thu tut nhap khau de d8i chieu.

Dieu 17. Xem hang hoi, !Ay matt hang h6a filthy khi khai hai quan

Viet xem hang hod truac khi khai hai quan quy dinh tai diem c Ichoan 1 Dieu 18 Luat Hai quan va lay m'au hang hoa de phirc vu khai hai quan duce thus hien nhu sau:

1. Sau khi dugs ngued van chuyen hang hoa hoac ngued km gift hang hoa (hang tau, hang hang IchOng, duong sat, doanh nghiep chuyen phat nhanh, doanh nghiep kinh doanh dich vu buu chinh, cha kho ngoai quan,...) chap thua.n, cha hang thong bdo cho Chi cue Hai quan nai km gift hang hoa de giam sat theo quy dinh, (long thesi th8ng bdo cho doanh nghiep kinh doanh tang, kho, bai de ph8i h9p.

2. Khi xem truck hang hem, Chi cue Hai quan nai km gift hang h6a phai lap hien ban chfrng nhan, ca xac nhan caa chil hang. Bien ban dugc lap thanh 02 ban, mai ben gift 01 ban.

3. TruOng hap nguesi khai hai quan 6 nghi lay man de phuc vu vile khai hai quan thi thgc hien theo quy dinh tai Dieu 31 Thong to nay.

4. Sau khi xem truac hang, lay ink, tong chirc hai quan that hien niem phong 10 hang. Trtramg hop hang hod lch8ng the niem phong dugs thi trong bien ban Chung nhan neu tai khoan 2 Dieu nay phai the hien dugc tinh hang hang hod va ghi r6 nguth dang gift hang hod chiu trash nhiem gift nguyen tang hang hod. Khi khai hal quan, cha hang ghi ro ket qua xem truac, lay mau hang hoa tren to khai hai quan.

Dieu 18. Khai hai quan

1. Nguyen the khai hai quan

a) Nguei khai hai quan phai khai day du cac thong tin ten to khai hai quan theo huang d'an tai Phu. lye II ban hanh kern Thong tx nay. Trueng hap khai tren to khai hai quan gray thi thgc hien theo huang dan tai Phu lac IV ban hanh kern Thong to nay;

b) Hang hod xuat khau,, nhap khau then cacloai hinh Ude nhau thi phai lchai ten to khai hang hod xuat khau, nhap khau khae nhau theo tang loai hinh Prang ang;

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c) MOt to khai hai quan duge khai bao cho 18 hang cep met hoa don. Throng hgp khai hai quan d8i vol 18 hang co nhieu h6a don trait mot to khai hai quan theo quy dinh tai Ichoan 7 Dieu 25 Nghi dinh so 08/2015/ND-CP, ngueri Thai hai quan lap Bang ke hoa don thuang mai hang hoa xuat lchau, nhap khan theo man so 02/BICEED/GSQL Phu lve V ban hanh kern Meng to nay, gui kern to Thai hai quan den He thong.

Throng hgp khai to Thai hai quan giay, ngueri Thai hai quan phai khai day dU so, ngay, thing, nam cua h6a don va ging luting hang trait to khai hai quan, nett kitting the Thai het cac h6a don tren ter Thai hai quan thi lap ban Ice chi fiat kern theo to khai hai quan;

d) Hang hoa xuat khan, nhap khan thuec doi tugng IchOng chin thue, mien thue theo quy dinh thi khi khai hai quan phai Thai cac chi tieu thong tin lien quan den khOng chiu thue, mien thue, theo huemg dan tai Phu lvc II ban hanh kern Th8ng to nay;

d) Hang hoa xuat khan, nhap khau thuOc dien duge giam mire thud so yeti quy dinh thi khi khai mire thue tren to khai hai quan gray phai Thai ea mire thue truck khi giam, CY le phan tram so thue doge giam va van ban quy dinh ve viec nay;

e) Hang hoa xuat khau, nhap khau la phuong tien van tai throng bian, throng song, throng hang Thong, duemg sat thi phai Thai va hoan thanh thit the hai quan xuat khau truece khi thuttic xuat canh, trir truemg hgp ban hang sau khi phuong tien van tai da xuat canh; Thai va lam thin tide hai quan nhap khau truot khi lam thu mc nhap canh; truerng hgp la phuong tien van tai duerng bo hoac phuong tien dirge cac phuong tien klthe van chuyen qua elm khau thi chi phai Thai va lam thu tuc hai quan xuat khau, nhap khan, Thong phai lam thit tne xuat canh, nhap canh;

g) Nguoi Thai hai quan dirge sir clang kat qua giam dinh, phan tich cua cac to shire co chue nang theo quy dinh cua phap luat de Thai cac nOi dung c6 lien quan den ten hang, ma so, chat lugng, chi:Mg loai, se) lugng va cac thong tin khac lien quan den lo hang xuat khau, nhap khau.

Ngueri Thai hai quan dirge sir, dung kat qua phan tich, phan loai dm 10 hang da dirge thong quan twat do de Thai ten hang, ma so cho cac 16 hang flop theo co cling ten hang, thanh,phan, tinh chat IY hoa, tinh Wang, song nhap khau tir clang met nha sin xuat trong thoi han 03 nam ke tir ngay c6 ket qua phan tich, phan loai; trix truemg hgp quy dinh cua phap luat lam can cu ban hanh thong bao ket qua phan tich, phan loai hang hoa xuat khau, nhap khan dirge sira doi, bo sung, thay the;

h) Truemg hgp viec Thai hai quan tarn nhap, tam xuat thue hien ten to Thai hai quan giay thi vice Thai hai quan dOi yeti hang h6a tai xuat, tai nhap thvc hien ten to Thai hai quan giay.

/ Mot to khai hai quan duac khai t6i da 50 clang hang, nau_qua 50 dung hang thi ngtroi Thai hai quan Thai van ninau to Thai hai quan. Truemg hgp met

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lo hang co nhieu mat hang thuOc cac loai hinh xuat khau, nhap khau san xuat, the xuat, san xuat xuat khau, gia ding hang h6a cho thuong nhan nuot ngoai thi nguoi khai hai quan dugs khai gep cac m@ hang c6 ding ma so hang hoa theo hung dan tai Phy lyc II Thong tu nay, cling xuat xfr, ding thus ark

Khi khai gep ma HS tin to khai hai quan, tri gia hoa don, ft" gia tinh thus, so lugng cum dong hang gOp ma HS la tong tri gia h6a don, tri gia tinh thu8, so lugng cac dong hang da g0p; khong Thai don gia h6a don dm thing hang gOp ma- HS.

, 3. Truing hop mOt mat hang co tien thus vugt so ky en a so tien thus teen ter Thai thi nguoi khai hai quan duge tach thanh nhieu &mg hang de Thai tren ti Thai hai quan; truing hop Thong the tach dirge thanh nhieu dOng hang thi thud hien Thai hai quan tren to khai hai quan giay.

Truing hqp tong so tien thus clia to khai hai quart vugt s6 ky to Gila 8 tong so tien thue tren ter Thai thi nguoi Thai hai quan dirge -Lich thanh nhieu tb Thai hai quan.

4. Throng hgp mOt 18 hang phai Thai tren nhieu to Thai hoac hang h6a nhap khan thuOc nhieu loai hinh, c6 Chung van tai don, hoa (km, Thai tren nhieu ter Thai theo tong loai hinh hang Me nhap khau tai met Chi eye Hai quan thi nguoi Thai hai quan chi phai nip 01 b0 ho so hai quan (trong truemg hgp nip ha so giay cho co quan hai quan); cac to Thai sau ghi ro "Chung chang tix vol to Thai so ... ngay ..." vao 0 "Phan ghi

Doi voi cac truing hgp quy dinh tai khoan 2, khoan 3, khoan 4 Dieu nay, nguoi Thai quan chi phai nip, xuat trinh, hru mOt b0 ho so hai quan elm cac ter Thai hai quan thuOc cling mOt 18 hang.

,5. Trueng hgp so lugng thud is coa hang h6a co se') to vugt qua 02 se') sau dau thap phan; tri gia h6a don c6 so ky try vugt qua 04 so sau dau thap phan; don gia h6a don c6 so ky to vugt qua 06 s8 sau dau thap phan, nguoi Thai hai quan thyc hien lam ton so theo quy dinh de thud hien Thai bap. SO lugng, tri gia hoa don va don gia hoa don thyc to Thai bao tai tieu chi "MO to hang hoa".

6. Khai truec thong tin hang hoa xuat khan, nhap khau

a), NguOi Thai quan phai Thai truec ode th8ng tin lien quan den hang h6a xuat khau, nhap khau theo cac chi tieu thong tin quy dinh tai diem 2 Phu lye II kern theo Thong to nay;

- b) ThOng tin Thai twee, c6 gia tri sir dung va dirge luu gift ten He thong toi da la 07 ngay ke tit theri diem (tang ky tru6c hoac thai diem co stra chaa cued cling;

c) Truing hop chap nhan thong tin Thai truck, He thong se' th8ng ban so to Thai hai quan; truing hop Thong chap nhan, He thong thong bao cu the lY do Thong chap nhan va nei dung yeu tau sira d8i, be) sung de nguoi Thai hai quan thud hien sira doi, be, sung nOi dung Thai;

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d) Ngubi khai hai quan duce sfra doi, bia sung cac th8ng tin da khai fru& teen He thong.

7. Sau khi khai truerc thong tin hang h6a xuat khau, nhap khan, ngued khai hai quan tiep nhan thong tin phan hed tir He thong de thus hien khai chinh tithe to khai hai quan.

Tnrong hop He thong thong bao ngueri khai hai quan khong dfr dieu kien Bang ky to khai hai quan, ngueri khai hai quan lien he veri Chi cvc Hai quan not Bang lcSr to khai va gfri kern chimg tit chi:mg mirth doanh nghiep dang heat dOng binh thInOng do co quan c6 tham quyen cap.

Ngubi khai hai quan to kiem tra not dung thong tin phan hOi tit He thong va chiu tech nhiem tru6c phap luat khi sit dung thong tin phan hoi tit He thong de lam tin). Arc hai quan.

8. Thai han nifp to khai hai quan

a) Doi veri.hang h6a xuat khau, viec nOp to khai hai quan dirge thvc hien sau khi da. tap ket hang hoa tai dia diem do nguai khai hai quan thong bao va cham that 04 gier trui6c khi phuong tien van tai xuat canh;,dOi vi6i. hang h6a xuat khau giri bang dich vv chuyen phat nhanh thi cham nhat la 02 gi6 truarc khi phuong tien van tai xuat canh;

b) Dai \zed hang hoa nhap khan, viec nOp to khai hai quan duce thvc hien tru6c ngay hang Ma den da khau hoac trong thiOi han 30 ngay Ice tir ngay hang h6a den cfra khau.

Tnrong hop phuong tien van tai nhap canh khai hai quan then tir, ngay hang h6a den cira khan la nsay phucmg tien van tai den cua khau theo thong bao da hang van tai tren He thong xfr 15r dft lieu dien tir hai quan.

Truerng hop phuong tien van tai lam thu Ale hai quan nhap canh theo phuong thirc this ding, ngay hang h6a den cira khau la ngly co quan hai quan dozing dau len ban khai hang h6a nhap khau tai cang clef' hang trong ho so phuong tien van tai nhap canh (clueing bien, dtremg hang khong,

so sat) hoac ngay

ghi tren to khai phuong tien van tai qua cfra khau hoac so theo del phuong tien van tai (clueing song, throng b®.

Dieu 19. Ding kfl to khai hii quan

1. Dia diem dang lcy to khai hai quan

a) Hang h6a xuat khan chicle dang IcY to khai hai quan tai Chi eve Hai quan nai doanh nghiep c6 try seir hoac not eel co set san xuat hoac Chi eve Hai quan not tap ket hang h6a xuat khau hoac Chi eve Hai quan cua khau xuat hang;

b) Hang h6a nhap khan duce clang k51 to khai tai try se( Chi cvc Hai quan cfra khau nui quan ly tha diem luu gift hang hoa, tang dich ghi ten van tai dun, hop &mg van chuyen hoac Chi cvc Hai quan ngoai cfra khau not doanh nghiep c6 try sa hoac not hang h6a dirge chuyen den;

c) Dal with hang h6a xuat khau; iliap khan theo tae loci hirih tnOt se) loci

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hinh cu the thi die diem clang k1 to khai thirc hien theo tong loai hinh tuorig img quy dinh tai Nghi dinh so 08/2015/ND-CP va huOng clan tai Thong tir nay.

2. Kiem tra dieu kien clang ky to khai hai quan

ThOng tin tren to khai hai quan duge He thong to dOng kiem tra de" danh gia the dieu kien dirge chap nhan tang lcy to khai hai quan. NOi dung kiem tra bao

a) Dieu kien de ap dung bien phap cueing che, thin han flop thug theo quy dinh, ft* eac truemg hgp sau day:

a.1) Hang h6a xuat khau thuOc den tugng dirge mien thug hoac IchOng chiu thug hoac thug' suat thug xuat khau 0%;

a.2) Hang h6a dirge BO Cong an, BO Quac pheng xac nhan hang h6a nhap Ichau phyc vu true tiap cho an ninh, quee phong, thuOc don tugng dirge )(et mien thug' nhap khau, khong thuOc dOi tugng chin thug gia tri gia tang;

a.3), Hang hee dirge BO, ca quan e6 :tham quyen xac nhan la hang Ma phong thong thien tai, dich benh, elm trg khan cap; hang vien trg nhan dao, vien trg khong hoan lai.

b) Cac truemg hgp quy dinh tai khoan 1 Dieu 14 Thong to nay;

c) Tinh day dil, pith hop dm the thong tin ten to khai hai quan;

d) Cac thong, tin vg' chinh sach quan chinh sach thus dOi voi hang Ma xuat khau, nhap khau tren to khai hal quan.

TruOng hop khai hai quan tren to khai hal quan giay, cong chat hal quan thye hien kiem tra dieu kien dang IcY to khai quy dinh tai Ichoan nay va the thing tar thuOc ho so hai quan.

3. Can cu quyet dinh kiem tra hal quan dirge He thOng to dOng thong bao, viec xir ly doge thue hien nhu sau:

a) Chap than thong tin khai TO khai hal quan va quy'et dinh thong quan hang hi:5a. Thu tut thong quan hang hod theo quy dinh tai Dieu 34 Thong to nay;

b) Mem tra cac chi:mg tux lien quan thu'Oe he so hai quan do nguai khai hai quan n0p, xuat trinh hoac ode chUng tit co lien quan tren cong thong tin mot cira qu6c gia de quyet dinh viec thong quan hang Ma hoac kiem tra thgc to hang hoa de quyet dinh thong quan.

Tong eye truemg Tong eye HAi quan huang dein ey the viec phan luOng to khai hai quan va sir dyng la qua phan lueng trong kiem tra hai qUan.

4. Truemg hop khai ho

quan tren to khai hai quan giay, ngued khai hai quan nOp hoac xuat trinh ho sa hai quan khi clang IcY to khai hai quan.

Dieu 20. Khai NI sung ho so hai quan

1. Cac truemg hop khai b6 sung:

a) Nguai khai hai quan dirge khai bá sung h6 so hai quan sau khi He

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thong phan lueng to khai nhung truac theri diem co quan hai quan thgc hien viec kiem tra trgc tiep ho so hai quan;

b) Ngubi khai hai quan, ngutri nOp thue xac dinh c6 sai sot trong viec khai hai quan thi dugc khai ba sung ho so hai quan trong then han 60 ngay Ic8 tiz ngay thong quan nhung truecc theri diem co quan hai quan quyet dinh kiem tra sau thong quan, thanh tra;

c) Ngueri khai hai quan, ngueri nOp thue phat hien sai sot trong viec khai hai quan sau then diem co quan hai quart ki8m tra ho so, kiem tra thgc t8 hang hod nhung truerc khi thong quart thi thgc hien khai ba sung va bi xfr 15/ theo quy dinh cua phap luat ve thue, phap luat ve VT 157 vi pham hanh chinh;

d) Qua th&i han 60 ngay ke to ngay thong quan hoac sau khi co quan hai quan quyet dinh kiem tra sau thong quan, thanh tra, ngueri khai hai quan, ngubi nop thue mei phat hien sai sot trong viec khai hai quan thi thgc hien khai ba sung va bi xfr 15r theo quy dinh cna phap luat ve time, phap luat ve xfr 1y vi pham hanh chinh;

d) Ngued khai hai quan thgc hien khai We sung theo you cau cna co quan hai quan khi kiem tra ho so, kiem tra thue t8 hang h6a va bi )(air 15T theo quy dinh cila phap luat ve thue, phap luat ve xir 157 vi pham hanh chinh.

Viec khai ha sung theo quy dinh tai diem b, diem d khoan nay chi duge thgc hien doi vai hang He xuat nhap khau khong thuoc Danh myc hang Ma xuat khau, nhap khau thuOc doi tugng quan ly chuyOn nganh, Danh myc hang h6a xuat khau, nhap khau theo giay phep, Danh myc hang,,h6a cam xuat khan, cam nhap khau, Danh myc hang h6a tam ngirng xuat khan, tam ngimg nhap khan.

2. NOi dung khai b6 sung bao gam:

a) Khai ba sung cac chi tiou thong tin cua ter khai hai quan Bien ter, trir cac chi ti8u thong tin khong dirge khai ba sung quy dinh tai diem 3 Phu lyc II ban hanh kern theo Thong to nay; doi vei cac chi nett teen to khai hai quan ma He thong khong ho trg khai ba sung thi viec khai bO sung thgc hien theo huorng dan tai diem 4 Phu lyc II ban hanh kern theo ThOng to nay;

b) Tatting hgp khai to khai hai quan giay thi ngutri khai hai quan dirge khai ba sung thong tin tren to khai hai quan, trir cac chi tieu thong tin khong dirge khai ba sung quy dinh tai diem 3 Phy lye II ban hanh kern theo Thong to nay.

3. Thu tyc khai ha sung ho so hai quan

a) Trach nhiem ngued khai hai quan: a.1) Truerng hgp khai bo sung to khai hai quan theo quy dinh tai diem a,

diem d khoan 1 Dieu nay thi ngueri khai hai quan khai ba sung tren He thong va nap cat chimg tit li8n quan den viec khai be, sung qua He thong hoac bang giay (01 ban chirp).

Den vad cac chi ti8u thong tin He- thang Ichong ho trg khai bo sung quy

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dinh tai diem 4 Phu lye II ban hanh kern Thong tu nay, ngued khai hal quan nOp 02 ban chinh van ban de nghi khai bo sung theo mau se 03/KBS/GSQL ban hanh kern Phu lie V barkhanh kern Thong tu nay va 01 ban chvp cac chUng tir lien quan den viec khai bo sung.

Trong qua trinh kiem tra he so, kiem tra thvc to hang h6a, neu co quan hai quan kiem tra ph& Men noi dung khai hai quan va ho so hai quan Ichong phit hop, ngueri khai hai quan phai thvc hien viec khai bo sung trong thai han 05 ngay Ice to ngay nhan dugc yeu cau dm co quan hai quan va bi )(Cr 157 vi pham hanh chinh theo quy dinh cua phap luat;

a.2),Truemg hop khai bo sung hei so hai quan theo quy dinh tai diem b, diem c, diem d khoan 1 Dieu nay:

a.2.1) Doi vei nhfing, chi tiou thong tin He thOng trg khai bo sung sau thong quan quy dinh tai diem 5 Phu lye II ban hanh kern Thong tu nay, nguai khai hai quan khai noi dung thong, tin khai be sung tren He thOng va nOp cac thong to lien quan den viec khai be sung qua He th8ng hoac bang giay (01 ban chvp);

a.2.2) Doi veri nhang chi tieu thong tin khae, ngueri khai hai quan nOp van ban a nghi khai be' sung theo mau so 03/KBS/GSQL Phu lac V ban hanh kern Th6ng tu nay va 01 ban chip cac thing tir lien quan den viec khai b8 sung.

a.3) Truemg hop hang h6a chua dirge thong quan neu thay dei cang xep hang, cua khan xuat, phuong tien van chuyen thi ngueri khai hai quan thvc hien khai bo sung theo hu6ng dan tai Dieu nay. Neu thay dei cang xep hang, dm khau xuat, phuang tien van chuyen lam thay del phuong tithe van chuyen hang hoa thi phai hay to khai hai quan theo quy dinh tai Dieu 22 ThOng tu nay;

a.4) Truong hop to khai hai quan hang hoa xuat khan da dugc thong quart, hang h6a da dug vao khu vac giam sat hai quan tai cua Ichau, nen thay dill cang xep hang, cua khau xuat, that' doi phuong tien van chuyen, nstrepi khai hai quan nop van ban thong boo thay dOi cang xep hang, cua khan xuat, phuang tien van chuyen cua hang van chuyen (fax, thu lien tu, ...) cho co quan hai quan tai cua khau noi tap ket hang h6a de thvc Men viec giam sat hang h6a xep len „phuong tien van tai de xuat khau., Truerng hgp hang h6a xuat khan qua cac dia diem khde do co quan c6 than' quyen cho phep theo quy dinh cua phap luat thi nep cho co quan hai quan van ban ye viec thay doi cua khau xuat. Trong thai han 03 ngay sau Ichi hang h6a dua vao khu vac giam sat, ngueri khai hai quan phai c6 van ban de nghi sin del, bo sung theo mau so 03/KBS/GSQL Phu lac V ban hanh kern Th8ng tu nay gfri CM eve Hai quan noi Bang-4 to khai de ghi nhan viec sfra doi ten He thong.

Twang hop to khai hai quan hang h6a xuat khau da dugc thong quan nhung hang h6a chua dua vao khu vac gilm sat hai quan tai cua khau, neu thay d8i cang xep hang, dm Ichau xuat nhung ding clia ban quan 157 cua met Cue Hai quart thi ngued lchai hai quan nOp van ban thong bao thay doi cang xep hang, dm khau xuat cho Chi cue Hai quan cua khau xuat de time hien viec giam sat hang Um. Trong thai han 03 ngay sau Ichi hang hoa dim vao khu vac giam sat, naueri

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khai hai quan phai cep van ban de nghi sin del. gui Chi cue Hai quan not clang kY to khai de ghi nhan viec sira doi tren He thong.

Truang hop to khai hai quan hang h6a xuat khan da duce thong quan nhung hang h6a chua dua vao khu vuc giam sat hai quan tai cua khau, nett thay doi cang xep hang, pin khau xuat dan den thay doi Cue Hai quan quan 15, Gang xep hang, dm khau xuat thi ngueri khai hai quan nap van ban thong bao thay doi cang xep hang, dm khau xuat cho Chi cue Hai quan nai clang kY to Thai de thtm hien chuyen dia diem giam sat va ghi nhan viec sin doi tren He thong;

a.5) Trueng hop khi lam thu tut hai quan xuat khau chua co so hieu container hoac so hieu container co thay d8i so voi khi Bang lcY to khai hai quan hang haa xuat khau thi ngued khai hai quan phai nap Ban ke so hieu container theo mau se) 31/BKCT/GSQL Phu luc V ban hanh kern theo Thong tu nay cho ding chirc hai quan giam sat tai,cfra khau xuat. Gang oh& hal quan kiam tra va cap nhap so container vao He thong de in danh sach container.

DOi voi hang nhap khau, khi dua hang qua khu vtrc giam sat, neu c6 str kh8ng chinh x 'ac ve so hieu container so voi khai bao tren to khai hai quan thi ngued khai hai quan xuat trinh chung tir,giao nhan hang cho ca quan hai quan tai cfra khau nhap. Cong chirc hai quan kiem tra va cap nhap so container vao He th8ng de in danh sach container.

Ngued khai hai quan co trach nhiem khai b8 sung trong thin han 03 ngey ke tit ngay hang h6a dim vao khu vuc giam sat hai quan;

a.6) Trubng hop khai to khai hai quan giay, nguai khai hai quan c45 van ban de nghi khai ba sung theo mdu so 03/KBS/GSQL Phu Mc V ban hanh kern Th6ng tu nay: 02 ban chinh va nap cat chimg to chUng minh viec khai bo sung.

b) Trach nhiem co quan hai quan:

b.1) Tip nhan ha so khai ba sung;

b.2) Kim tra tinh day dir, chinh xac dm ha so Thai ba sung va thong bao kat qua Iciem tra den ngueri Thai hai quan;

b.3) Ltru cac chung tiz ngueri khai hai quan nap;

b.4) Ra quy'et dinh an Binh thue va xir phat vi pham hanh chinh ve hai quan (neu co) theo quy dinh cua phap luat;

b.5) Thong bao kat qua kiem tra ha so khai ba sung trong thin han sau day:

b.5.1) Trong thed han 02 gier lam viec ke tir khi tiep nhan du thong tin hoac ha so (neu co) doi ;Teri truerng hop quy dinh tai diem a, diem b khoan 1 Dieu nay;

b.5.2) Trong theri han 08 giar lam viec ke tir khi tiep nhan du thong tin hoac h8 so (neu c6) dOi veld throng hop quy dinh tai diem c, diem d khoan 1 Dieu nay.

b.6) Cap nhat not dung khai ba sung vao -He thong doi voi truerng hop ca

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quan hai quan chap thuan khai bo sung cac chi tieu thong tin He thong khOng ho trg khai bo sung;

b.7) TruOng hop co quan hai quan yeu can nguefi khai hai quan khai bo sung trong qua trinh kiem tra ho so, kiem tra thgc to hang hOa nhung qua thai han 05 ngay kg' to ngay nhan dugc yeu cau cna co quan hai quan ngueri khai hai quan khong thgc hien thi xitbri nhu sau:

b.7.1) Den vei not dung yeti eau khai bo sung di anh hieing dgn so thug phai nOp, neu có dit co so xac dinh not dung khai cua ngued khai hai quan khong phix hop (trir truemg hop quy dinh tai diem b.7.2 khoan nay) thi co quan hai quan ra quyet dinh an dinh thug' va xir 157 vi pham hanh chinh ye hai quan theo quy dinh;

b.7.2) Doi vari truang bop du co so bac bo tri gia khai bao quy dinh tai diem a khoan 2 Dieu 25 Thong to nay, co quan hai quan thong quan theo khai bao va thgc Men kiem tra sau khi hang hem da thong quan theo quy dinh;

b.7.3) Doi voi truang hop kh8ng anh holing den so thug phai nOp thi tra lai ho so cho nguei khai hai quan va co van ban thong bao nen no ly do.

b.8) Truerng hop khai to khai hai quan giay, ngoai viec thgc hien cac Gong viec tai diem b khoan nay, congchirc hai quan phai ghi ro ngay, gia tiep nhan h8 so khai b8 sung; kiem tra tinh day &A, chinh xac cua ho so khai b8 sung va th6ng bao ket qua kiem tra teen van ban khai bo sung; tra cho ngueai khai hai quan 01 ban to khai b8 sung.

Di&I 21. Khai thay dai myc dich sir dyng, chuyen tieu thy nOi dia

1. Nguyen lac thgc Men:

a) Hang hga xuat khan, nhap khan chuyen tieu thu nOi dia hoac thay doi nave dich sir dung thgc hien diing quy dinh tai khoan 5 Dieu 25 Nghi dinh so 08/2015/ND-CP;

b) Viec chuygn tieu thu nOi dia hoac thay dal nine dich so dung hang heia da lam thu tut xuat khan, nhap khau chi duce thug hien sau khi nguefi khai hai quan hoan thanh thit tug hai quan doi veri to khai hai quan meri;

c) Hang hen khi lam thii xuat khau, nhap khan thuOc dien phai cg giay phep xuat khau, nhap khau, khi chuyen tieu thu nOi dia hoac thay doi,mnc dich sit dung cling phai doge ca quan cap giay phep xuat khau, nhap khau dong bang van ban;

d) Hang hga thay Mi two dich sir dung hoac chuyen tieu thy. nOi ngubi nOp thug phai kg' khai, nOp du tien thug, tien phat (neu co) theo quy dinh.

2. Trach nhiem cita ngueri khai hai quan:

a) NOp be ha so lam thit tut hai quan gem:

a.1) To khai hai quan theo quy dinh tai Dieu 16 Th8ng to nay;

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a.2) Giay phep cila BO, nganh cho phep thay attic dich sir dung hoac xuat khau, nhap khau doi yeti hang hoa theo quy dinh phai cep giay phep: 01 ban chinh;

a.3) Van ban thee thuon Arai phia nuac ngoai va vie° thay muc dich sir dung cila hang boa hoac He don thuong mai doi vrai truOng hop chnyen nhugng quyen s& hau hang He dOi voi hang h6a gia clang, thug mucrn cita to chile, ca nhan ntrac ngoai hoac hop dang mua, ban hang hem mien thud, khOrig chiu thud, tam nhap tai xuat, tam xuat tai nhap: 01 ban chirp.

b) Ke khai, nOp du thud theo quy dinh tren to khai hai quan mai va ghi r'6 so to khai hai quan hang He xuat khau, rihap khau cu, hinh thirc thay doi muc dich sir dung hoac chuyen lieu thu nOi dia yao o "Phan ghi chit" cila to khai hai quan dien to hoac o "Ghi chep kirk" tren to khai hai quan giay.

, Truett-1g hop thay doi muc dich sir dung bang hinh thirc tai xuat hoac chuyen nhugng cho dOi tutmg thuOc dien Ichong chiu thud, mien thud, nguei nOp thud phai ke khai theo quy dinh neu tren, nhung Hieing phai nOp thud.

Trubng hop ngueri nOp thud thay d6i muc dich sir dung, chuyen tieu thu nOi dia nhung khOng to gide ke khai, nOp thue, Yeti ca quan hai quan, neu ca quan hai quan hoac co quan chile nang khac kiem tra, phat hien thi nguiri nep thud bi an dinh so tren thud phai nap theo to khai hai quan hang h6a nhap khau ban dau va bi xu phat theo guy dinh hien hanh. Ngueri nOp thud co trach nhiem nOp dit so tien thud con thieu, lien cham nOp va tien phat (neu co) theo quyet dinh cita ca quan hai quan.

3. Trach nhiem cua ca quan hai quart:

Thtrc hien thu tkic hai quan theo loai hinh xuat khan, nhap khau tucrng img va thtrc hien dieu chinh tien thud cua to khai hai quan cu tuang img yeti so hang h6a thay muc dich sir dung, chuyen tieu thu nOi dia da dirge ke khai tren to khai hai quan mai nhu sau:

a),Truong hgp ngtroi nOp thud chua nOp thud cila ter khai hai_quan Sau khi s6 tien thud dm to khai mai da dirge n0p, ca quan hai quan ban Unit Quyet dinh dieu chinh giam tien thud elm to khai

b) Truong hop ngueri nop thug da nOp thud dm to khai hai quan Ca quan hai quan ban hanh Quydt dinh dieu chinh giam tien thue,cita to khai hai quan sau do thtrc hien hoan thud kiem trir gicra so tien thud cita to khai hai quan cu va so thud cita to khai hai quan mai (thue 'hien xir 1Y tuang to nhu lien thud map thira). Neu so tien thud cita ter khai hal quart cu it han so vai so filen thud phai n'Op cm to khai hai quan mai, ngueri nOp thud phai nOp bo sung so tien con thieu truerc khi hoan thanh thit tuc chuyen tieu thu nOi dia, neu thira thi co quan hai quart se hohn tra theo &mg quy dinh Trinh to thuc hien bit trir hoac hoan tra thtrc hien theo Dien 132 Thong In nay.

Quyat dinh dieu chinh thud thtrc hien theo mau so, 03/QDDC/1'XNK Phu luc VI ban hanh kern theo Thong to nay.

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, Thin han hoan thue ki8m hit girta sic') thue cit a to khai hai quan va so thue gun to khai hai quan mai thtm hien theo quy dinh tai khoan 3 Dieu 49 Thong to nay. Trong theri gian co quan hai quan hoan thue kiem trir giaa so thue da nOp cna to khai hai quan cu yeti so thue cua to khai hai quan mai nguiyi nop thue khong bi tinh cham nOp tier' thue.

Dieu 22. Hily to khai hai quan

1. Cac truerng hop huy to khai:

a) Qua thari han 15 ngay ke to ngay dang „Icy to khai, hang h6a dugc mien kiem tra thuc to nhung khong co hang nhap khau den dm khau nhap hoac hang xuat khau chin dua vao khu vgc giam sat hai quan tai cfra khau xuat;

b) Qua theri hart 15 ngay Ice ta ngay dang Icy to khai ma nguoi khai hai quan IchOng xuat trinh ho so hai quan tong truerng hop phai xuat trinh ho so hai quan de co quan hai quan kiem tra;

c) Qua thed han 15 ngay Ice to ngay dang Icy to khai, ma nguoi khai quan chug xuat trinh hang boa xuat khau, nhap khau phai kiem tra thgc to de co quan hai quan kiem tra;

d) Cac truOng hop hily to khai theo yeu cau cua nguoi khai hai quan:

.c1.1) Ter Ichai hai quan da dugc clang kY nhung chug dugc thong quan do He th8ng xo IST du lieu dien to hai quan co str c0;

d.2) Khai nhieu to: khai cho gang mot 10 hang xuat khan, nhap khau (khai tang thong tin to khai);

d.3) TO khai hang h6a xuat khan da co hang h6a dua vao khu vgc giam sat hai quan nhung thgc to khong xuat khau;

d.4) To khai, hang h6a nhap khau da dugc dang nhtmg thuc to hang boa khong nhap khau hoac hang hoa chug dim qua khu vgc giam sat;

d.5) Khai sai cac chi tieu thong tin khOng dugc khai be) sung quy dinh tai diem 3 Phu lug II Thong tu nay.

2. Thu tic hay to khai

a) Trach nhiem nguoi khai hai quan:

coKhi yeu can Hy to khai thi nguoi khai hai quan phai co van ban de ngln huSr theo mau so 04/HTIC/GSQL Phu luc V ban hank kern Thong tu nay gai cho Chi ctic Hai quan nai dang kY to khai va nop chi:mg to Chung minh thgc to hang h6a khong xuat khau, nhap khau doi vs:9i cac trueng hgp quy dinh tai diem d.3, d.4 khoan 1 Dieu nay.

Trueng hyp hang, hoa„ xuat khau dua vao khu giam sat hai quan nhung thuc khong xuat khau, neu huy to khai de dua tra lai not dia, nguoi khai hai quan phai cam ket trong van ban de nghi ve viec chin thgc hien viec hoan thue, khong thu thu8 cho 18 hang thuOc to khai hang Ma xuat khau tai co quan thue nOi dia hoac tai ca quan hai quan va chiu trach nhiem ve not dung da. khai boo. Nen co quan hai quan hoac co quan thue kiem tra phat hien nguOi khai hai

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quan dal hohn thug thi nguati khai hai quan bi xir ly theo quy dinh cfla phap luat;

b) Trach nhiem cu quan hai quan:

b.1) Doi vgi to khai hai quan dien tfr:

b.1.1) Trong 08 (tam) gi& lam viec ke tir khi nhan van ban de nghi huy cua nguei khai hai quan, Gong chat hai quan kiem tra 1Y do, dieu kien va thong tin to khai de nghi huy ten He thong, de xuat Chi cue truong phe duyet va thgc hien viec Max to khai ten He thong, thanh khoan lien thug phai thu cua to khai dugc hny (nen co) va cap nhat vao He thong quan ly nil ro de danh gia lieu chi chap hanh phap luat &II v6i doanh nghiep;

b.1.2) Cham nhat 10 ngay Ica tir ngay hat han tO khai hai quan doi voi to khai quy dinh tai diem a khoan 1 Dieu nay ma ngtrOri ngtrOi khai hai quan khong c6 van ban de nghi May to khai thi cc( ,quan hai quan tian hanh tra, xac minh, neu khOng c6 hang nhap khan den cfra khau nhap hoac hang xuat khan chua dua vao khu,vgc giam sat hai quan tai cfra khan xuat thi thgc hien viec hit), t& khai tren He thong;

b.1.3) Truamg hop May to khai quy dinh tai diem b, diem c khoan 1 Dieu nay thi co quan hai quan thgc Men ra soat va hn'y to khai ten He thong;

b.1.4) Twang hgp hily to khai hai quan tam nhap tai xuat, tam xuat tai nhap co anh huOng den thong tin quan 1y luting hang tam nhap, tam xuat tren He thong sau khi Inly to khai hai quan, cc/ quan hai quan c6 trach nhiem cap nhat thong tin ye luting hang vao He thong;

b.1.5) Thong bao cho Cnc Thug not dia d6i veri harig hoa xuat khan c6 nguOn aoc to trong nu6c hoac tai Chi cue Hai quan doi yeti hang h6a xuat khau c6 nguon gale nhap khau (nen Chi clic Hai quan not clang ky to khai hang h6a xuat khan khac Chi cue Hai quan not clang kSr to khai nhap lchau) de theo doi, khong xir ly hoan thug, khong thu thug doi yeti to khai xuat khan da

b.2) Doi veri to khai hai quan giay:

b.2.1) Thgc Men viec huy to khai hai quan: gach cheo bang bin mgc, lcy ten, dung dau cong chirc len to khai hai quan duge huST;

b.2.2) Luu to khai hai quan dugc huSr theo thu to so dang IcSr to khai.

3. Chi cue truang Chi cue Hai quan not clang lcSr tO khai xem xet quyet dinh viec May to khai hai quan da dugc cc( quan hai quan tang lcy.

Mtic 3

Kiem tra chi tiet ha so. hai quan, kiem tra thtrc to hang h6a; din hang ye bat) pan, giai phong hang, thong quan hang hea

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Dieu 23. Nguyen Vic kiem tra

, 1. Can eft thOng bao ket qua phan luting to khai hai quan oda He thong, quyet dinh dm Chi ctic truemg Chi eve Hai quan not dang ky to khai hoac Chi cue Hai quan nol kiem tra thuc to hang h6a, thong tin khai hal quan, thong tin chi dan roi ro tren He thong, cong chits hai quan thong bao cho ngu6i khai hal quan thong qua He thong ye vide n0p, xuat trinh mot den town be chimg tit thuQc ho so hai quan va thuc hien kiem tra chi Wet he, so hai quan, hem tra thus to hang h6a. Truerng hop hem tra thus t8 hang h6a, tong chire phal ghi 1(61 qua kiem tra ten Phial ghi ket qua kiem tra, cap nhat vao He thong theo quy dinh tai Thong tu nay va huong dan ena Tong cue Hai quan, guy& dinh thong quan, giai phong hang hoac dua hang ve bao quan.

2. Trong qua trinh kiem tra hai quan, nett phat hien c6 dau hieu vi pham phap luat hai quan, phap luat thud, ding chire,hai quan c6 tech nhiem bao cao, de xuat Chi cue truerng Chi cue Hai quan quyet dinh thay doi hinh thitc, mite do kiem tra phu hop.

3. Trong qua trinh kiem tra hai quan, neu phal trung can giam dinh phut vg cong tac kiem tra hai quan, co quan hai quan chiu trach nhiem chi tra chi phi.

Dieu 24. Kiem tra ten hang, ma so hang hoa, mire thud 1. Kiem tra ten hang, ma s6 hang h6a, mite thud khi hem tra h0 so hal

quan.

a) N'Qi dung kiem tra:

Kiem tra nOi dung khai va kiem tra tinh chinh xac ve ten hang, ma so hang hoa, mire thud khai hen to khai hal quan voi cac thong tin ghi hen cac chirng to trong ho so hai quan;

b) Xit ly ket qua kiem tra:

b.1) Truang hop xac dinh ngued khai hai quan khai bao ten hang, ma s6 hang h6a, mirc thud re rang, day du, khong c4.5 sai lech ve ten hang v6i cac thong tin ghi hen the chins tit trong b0 ho so hai quan thi co quan hai quan chap nhan n'Oi dung khai ve ten hang, ma so hang h6a va mut thud cua ngueri khai hal quan;

b.2) Tru6ng hop du can dr de xac dinh nguoi khai hai quan lchai khong ding ten hang, -ma so hang hoa, mire thud thi huong dan va yeu eau nguoi khai hai quan khai bO sung theo quy dinh tai Dieu 20 Thong tu nay va xit 132 vi pham theo quy Binh cua phap luat. Truong hop nguen khai hal quan khong thgc hien khai b8 sung thi co quan hal quan xac dinh tai ma so hang h6a, mire thud va thuc hien an dinh thud, dOng thoi, thy theo mite do vi pham thi xit 15/ theo quy dinh

a phap luat va thuc hien cap nhat ket qua kiem tra vao co sec chi lieu, thong quan hang boa sau khi ngueri khai hai quan nOp du tien thud, tien phat (neu c6) theo quy dinh;

b.3) Truong hop so

hien thong tin khai bao ve ten hang, mo to hang h6a chug phi]. hop v6i ma hang hoa, hoac sai lech giita the thong tin hen chimg to

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thuOc be ha so hai quan va th8ng tin khai tren ter khai hai quan nhung chug du can dr de xac dinh ten hang, ma so hang h6a, mircthue thi yeti cau ngueri khai hai quan nOp b8 sung tai lieu Icy thuat hoac hqp dung mua ban hang hoa hoac ban phan tich thanh phan san pham.

, - Qua kiem tra cac chung tir nOp be sung, neu ca quan hai (Juan cot du ca se(

xac dinh ngu6i khai hai quan khai khong dung ten hang, ma so hang hoa, mire thue thi huang dan ngued khai hai quan khai bo sung nhir quy dinh tai diem b.2 khoan nay. Truong hop nguoi khai hai quan khong nOp dirge chung tir theo yeu cau cila ca quan hai quan hoac qua kiem tra cat chung tir, ca quan quan chin du ca so. de xac dinh ten hang, ma' so hang h6a, mire thug thi thgc hien lay mau phan tich, giam dinh theo quy dinh tha BO truling Bo Tai chinh ye phan loci hang hoa, phan tich de , phanloai hang Ma, phan tich de kiem ,tra chat luting, kiem tra an town thgc phamved hang He xuat khan, .nhap khau hoac bao cao Chi cue throng CM cue Hai quan quyet dinh kiem tra thgc to hang h6a theo khoan 2 Dieu nay.

2. Kiem tra ten hang, ma-so hang hOa, mire thug khi kiem tra thgc to

a) Nei dung kiem tra:

Kiem tra nOi dung khai va kiem tra tInh chinh xac, ve ten hang, ma WO hang h6a tren ter khai hai quan voi thgc to hang h6a xuat khan, nhap khau.

Khi kiem tra thgc to hang hoa, ding chile hai quan phai xac dinh ten hang, ma so hang hem theo the tieu chi neu trong Danh mue hang h6a xuat khan, nhap khau Viet Nam, Bieu thug ap dung d8i voi hang Me xuat khau, nhap khau;

b) Xir 11T ket qua kiem tra:

b.1) Truong hgp xac dinh khOng co sg sai lech ve ten hang, ma so hang hoa khai tren to khai hai quan so voi hang hoa thgc to xuat Ichau, nhap khau; kh8ng cep str sai lech ye mire thug voi cac Bieu thug ap dung c6 hien Arc tai then diem kiem tra, ca quan. hai quan chap nhan nOi dung khai ye ten hang, ma so hang h6a va mire thug elm nguai khai hai quan;

b.2) Truong hop du can cir de xac, dinh nguai khai hai quan khai !thong dung ten hang, ma so hang hoa, mire thug thi huong dan va you eau ngued khai hai quan khai bo sung theo quy dinh tai Dieu 20 Thong to nay va XfI bif vi pham theo quy dinh tha phap luat. Truong hgp nguai khai hai quan khong thgc hien khai be sung thi ca quan hai quan xac dinh !al ma so hang h6a, mire thug va thgc hien an dinh thue,,dOng thed, thy theo mire del vi pham gifta not dung khai hai quan va thgc to kiem tra de thge hien xu IST theo quy dinh tha phap luat va cap nhat ket qua kiem tra vao ca so du lieu, thong quan hang hoa sau khi nguari khai hai quan nOp du tien thug, tien phat (neu c6) theo quy dinh;

b.3) TrirOng hgp khong the xac dinh dugc chinh xac ten hang, ma só hang hoa theo cac tiou chi trong Danh muc hang hoa xuat khan, nhap khau Viet Nam, Bieu thug ap dung doi voi hang boa xuat khau, nhap khau, cling chlic hai quan cling ngued khai hai quan lay mau de thgc Men phan tich, giam dinh theo quy -dinh—dfia BO among BO Tai clunh ve-phanWliang-h6a, phan tiel de phan loci

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hang hoa, phan tich a kiem tra chat luting, kiem tra an toan thtrc pham &Si yen hang h6a xuat khau, nhap khau.

3. Truong hop 18 hang xuat khan, nhap khau dad dugc thOng quan tren ca sec ket qua phan tich, giam dinh de xac dinh ten hang, ma so hang hoa thi ca quan hai quan c6 the su dung ket qua phan tich, giam dinh cila 16 hang nay de thtrc hien thil tic hai quan cho cac 18 hang tiep theo cua chinh nguiri khai hai quan co ding ten hang, xuat xi; ma s8 hang h6a khai bao, nhap khau to ding mot nhA san xuat (doi vei hang h6a nhap khan).

Dieu 25. Mem tra tri gia hai quan

1. Kiem tra tri gia hai quan: Ca quan hai quan thtrc hien kiem tra tri gia hai quan do.ingued khai hai quan khai tren to khai hai quan (sau day goi tri gia khai bao) de xac dinh cac tnrong hop c6 du co s6 bac bo tri gia khai bao va cat twang hop cep nghi van ve tri gia khai bao nhung chua da ca so bac b6:

a) Hang hoa xuat khan, nhap khan co du ca sec Mc be tri gia khai bao nen thuQc mot trong cac truong hop sau:

a.1) Nguai khai hai quan khong Ice khai hoac ke khai thong dung, khOng du cac chi tieu lien quan den tri gia hai quan tren to khai hang h6a xuat khan; to khai hang h6a nhap khan hoac to khai tri gia (neu c6);

a.2) Cac nQi dung ve tri gia, dieu kien giao hang ten h6a don thuong mai IchOng pith hop vei cac nOi dung tuang ling (nen co) tren van tai don hoac -cac chimg tir van tai khan co gia tri tuong throng theo quy dinh cua phap luat.

b) Hang h6a xuat khau, nhap khau CO nghi van v6 tri gia khai bao nhung chua du ca set Mc be IA truemg hap tri gia khai bao thap hon thong tin rui ro ve tri gia tai co so du lieu gia theo quy dinh cna Tong cue Hai quan.

2. Xir ly ket qua kiem tra:

a) Truerng hop co dir co se( bac bo tri gia khai bee: Ca quan hai quan thong ban ca so bac bO tri gia khai bao va xi'r lY nhu sau:

a.1) Neu ngubi khai hai quan dOng y v6i co so bac b6 tri gia khai bao cua CO quan hai quan thi thuc hien khai bo sung trong thed ha.n tai da 05 ngay ke to ngay co quan hai quan thong ban, co quan hai quan thus hien xir phat vi pham hanh chinh va thong quan hang hoa theo quy dinh.

Viec khai b5 sung thus hien theo quy dinh tai khoan 3 Dieu 20 ThOng tu nay;

a.2) Neu ngueri khai hai quan khOng &Mg y wri co so bac bo tri gia khai bao hoac qua thai Ilan 05 ngay k8 tiz ngay co quan hai quan thOng bao ma thong khai bo sung thi co quan hai quan thong quan theo tri gia khai bao va chuyen cac ca set bac b6 tri gia khai bao de thtrc hien kiem tra sau th8ng quan.

b) Truemg hap co nghi van ve tri gia khai bao nhung chua da co so Mc bO, co quan hai quan thong bao nghi van thong qua He thong hoac theo man so 02A/TBNVTG/TXNK. ph9 19c VI ban hanh kern theo Th8ng tu nay dai voi

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trueng hop Thai hai quan tren t6 Thai hai quan gray, clang thai yOu cau nguiri Thai hai quan nep b8 sung cat chimg tu, tai lieu c6 lien quan phi' hop voi phucmg phap xac dinh tri gia khai bao theo quy dinh tai Thong tu cila BO truemg BO Tai chinh quy dinh ve tri gia hai quan doi yeti hang h6a xuat khau, nhap khau (01 ban chup):

b.1) Trong thin han toi da 05 ngay ke to ngay co quan hai quan thong bao, nguOi Thai hai quan nep be sung chimg tu, tai lieu theo yeu cau va de nghi tham van (nen to thei gian tham van), ca quan hai quan,giai phemg hang h6a theo quy dinh tai Dieu 33 Thong tu nay, to chirc tham van theo quy dinh tai khoan 3 Dieu nay;

b.2) Qua tried gian 05 ngay ke,tir ngay ca quan hai quan thong bao, ngired Thai hai quan Thong nep bo sung ho so, -chirng to theo yeu cau hoac khOng de nghi tham van, co quan hai quan thong quan theo tri gia khai bao, chuyen cac nghi van de thuc hien kiem tra sau thong quan theo quy dinh.

3. Tham van

a) Tham quyen tham van:

a.1) Coe truang Cue Hai quan to chirc thuc Men viec tham van va chiu trach nhiem toan dien ye hieu qua ding tac tham van tai don vi;

a.2) Can cu tinh hinh thut ta, dac diem dia ban, Cue truerng Cue Hai quan c6 the phan cap cho Chi cue trueng Chi cue Hai quan thuc hien viec tham van deli voi cac mat hang thuoc dien phai tham van.

b) Tham van met Fan:

b.1) Nguoi Thai hai quan dugc yen can tham van met Ian lieu dap img day du cac dieu kien sau:

b.1.1) Hang h6a xuat khan, nhap khan ding hop d'Ong mua ban, dugc xuat Than hoac nhap khan theo nhieu chuyen khac nhau;

b.1.2) Thong tin, du lieu de kiem tra, xac dinh tri gia hal quan Thong thay doi;

b.1.3) Nguiri Thai hai quan c6 van ban de nghi tham van met Lan, trong d6 neu re cam ket sir dung ket qua tham van cho cac lan xuat khan hoac nhap khau tiep theo.

b.2) Ket qua tham van mot ran duce sir chimg cho cac lan xuat khan hoac nhap khau flop theo neu tri gia hai quan sau khi tham van phit hop voi th8ng tin, de lieu de kiem tra, xac dinh tri gia hai quan hang hoa dang xac dinh tri gia.

c) Trach nhiem thuc Men:

c.1) Ca quan hai quan:

c.1.1) To chirc tham van theo de nghi cira ngtroi Thai hai quan, kiem tra h8 so, chung tu, tai lieu do nguiri Thai hai quan nep de lam re cac dau hieu nghi van tri gia Thai bao;

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c.1.2) Lap bien ban tham van, trong do, ghi chop * at, trung thuc cat not dung hai dap trong qua trinh tham van; cat chang tir, tai lieungueri khai hai quan da nap bO sung; lam r'6 ngued khai hai quan c6 hay khong dang y ved co so bac b6 trong true:mg hop co quan hai quan co rill co s& bac b6-tri gia khai bao; ket thac tham van phai ghi rO kat luan vao bien ban tham van theo mot trong cat throng hop "khong da co s& bac bo tri gia khai bao", ho4c "du co ser bac be, tri gia khai bao" (nen no co ser bac b6 tri gia khai bao), hoac "da co ser bac b6 tri gia khai bao nhung ngueri khai hai quan khong chap nhan" (nen r5- co so bac b6 tri gia khai bao).

c.2) Ngued khai hai quan: NOp cat chimg tir, tai lieu co lien quan phir hop vOri phuang phap xac dinh tri gia khai bao theo quy dinh dm BO Tai .chinh ve tri gia hai quan dOi ved hang hoa xuat khau, nhap khau, cu dai dien c6,tham quyen quyet dinh cat not dung lien quan den viec xac dinh tri gia tinh thue hoac ngueri duct ay quyen town be tham gia tham van dung thed gian de nghi tham van;

c.3) Cac ben tham gia tham van phai clang IcSr vao bien ban tham van.

d) Hinh that tham van: Tham van tut tiep;

d) Thai gian hoan thanh tham van: Tai da la 30 ngay ke tir ngay clang kST to khai;

e) Thai gian Hurt hien tham van: rei da 05 ngay lam viec;

g) Xtir 11T k& qua tham van

Can cu bien ban tham van, cac chimg tir tai lieu do nguoi khai hai quan b8 sung, co quan hai quan xir ly nhu sau:

g.1) Yen can ngued khai hai quan,khai b8 sung theo quy dinh tai khoan 2 Dieu 20 Thong tu nay trong thoi han tai da 05 ngay ke tir ngay ket thfic tham van nhung kh8ng qua 30 ngay ke tir ngay dang k1r to khai trong truang hop ngueri khai hai quan dang Si ved co sa bac b6 tri gia khai bao thuOc mot trong cac truOng hyp sau day:

g.1.1) MOt trong cat truemg hop thuQc diem a khoan 1 Dieu nay;

g.1.2) Ngued khai hai quan ap clang khong dang trinh tu, dieu kien, nOi dung phuong phap xac dinh tri gia hai quan.

g.2) Thong quan theo tri gia khai bao va chuyen cac co kr bac bo tri gia khai bao de that hien kiem tra sau thong quan theo quy dinh trong cat tnrong hop sau:

4.2.1) Qua thai han 05 ngay ke to ngay ket that tham van hoac qua 30 ngay ke tir ngay dang ky to khai, nguai khai hai quan kh8ng khai Nil sung theo quy dinh tai diem g.1 khoan nay;

g.2.2) Ngued khai hai quan kh'Ong dang ST vol. co se, bat bo tri gia khai bao caa ca quan hai quan

g.3) Th8ng quan theo tri gia khai bao doi vai cat truong hop khong CO du co so bac b6 tri gia khai bao.

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Dieu 26. Kiem tra, xac dinh xuat xfr hang h6a xuat khAu, nh4p khau

1. Doi veri hang h6a xuat khan Xuat xir hang h6a xuat khau duce xac dinh dun ten nOi dung khai cua

ngueri khai hai quan, thong tit thuOc ho so hai quan va thgc to hang hod. Khi c6 dau hieu gian Ian xuat xi' hang h6a xuat khan hoac teen cor sa

th8ng tin canh bao ve chuyen tai bat hop phap, Chi cgc Hai quan not clang ky to khai you eau ngtrin khai hai quan cung cap chimg tir chimg minh xuat xir hang xuat khau; truang hgp nguai khai hai quan kh8ng xuat trinh thi tien hanh xac minh tai co so sari xuat hang He xuat khau. Trong khi cher ket qua kiem tra, xac minh xuat xir hang h6a, hang h6a xuat khan duct thong quan theo quy dinh.

2. D6i voi hang h6a nhap khan

a) Nguari khai hai quan nop chfrng tit thong nhan xuat xir Jiang h6a nhap khau cho co quan hai quan theo quy dinh tai diem g khoan 2 Dieu 16 Th8ng to nay tai theri diem nop be hO so hai quan hoac trong theri han theo quy dinh tai cac Dieu trot queic to ma Viet Nam la thanh vien.

Truang hop chua nop duct chimg tit thong nhan xuat xtrx tai flied diem khai hai quan, nguiri khai hai quan khai theo mire thue suat thue nhap khau uu dai tell hue qu8c (sau day gpi tat la thue suat MFN) hoac thong thuemg. KM nop b8 sung thong tit thing nhan xuat xfr trong thin han theo quy dinh, nguin khai hai quan khai bO sung theo mut thue suat uu dai dac biet tuong ung, dugc hoan tra so tien thue chenh Lech der nop; truimag hop 18 hang thttec dien mien kiem tra ho so khi khai hai quan, ngueri khai hai quan phai nap bO sung b0 ho so hai quan theo quy dinh tai khoan 2 Dieu 16 Thong to nay khi nop b6 sung thong tit thong than xuat x(r;

b) Khi kiem tra xuat xir hang hoa, co to

hai quan can vao chimg tir chimg than xuat xfr, h8 so hai quan, thue to hang hod, Wing thong tin di lien quan den hang hod va quy dinh tai Dieu 15 Nghi dinh so 19/2006/ND-CP ngay 20/02/2006 dm Chinh phi, Thong to huong dan thue hien quy tat xuat xir uu dai va khong uu dai dm BO C6ng Throng va cac van ban huong dan c6 lien quan;

c) Co quan hai quan chap nhan cluing tir chimg than xuat xir tong Mg:mg hop coo khac biet nh6, khling anh huong den firth hgp le dm chIrtig tir chimg nhan xuat xir va ban chat xuat xir dm hang h6a nhap khau, bao gem:

c.1) Loi chinh to hoac danh may;

c.2) lade biet tong each danh dau tat cac Qtren C/O: danh dau bang may hoac bang tay, danh dau bang "x" hay "Ai", nham lan trong viec danh dau;

c.3) Khac biet nho gitta chi' icy tren C/O va chit ky mau;

c.4) Khac biet ve don vi do luting tren C/O va cac chimg tit khaz (h6a don, van tai don,...);

c.5) Sg khac biet gitra kho giay C/O nop_ cho co quan. hai quan mau C/O theo quy dinh;

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c.6) Su khdc biet va mau muc (den hoac xanh) cua cac not dung khai bao tren C/O;

c.7) Su Ichac biet nho trong m8 to hang h6a tren chiing tir chung than xuat xir va Chung tir Ichae;

c.8) Su Ichac biet ma so ten C/0 \Teri ma so ten to khai hang h6a nhap khau nhung IchOng lam thay doi ban chat xuat xir hang h6a.

d) Truang hop nguai khai hai quan nOp chimg tic chimg nhan xuat VT cap cho ca to hang nhung chi nhap khau met phan cua 18 hang thi co quan hai quan chap nhan chi:mg tic chimg nhan xuat xir do doi veri phan hang hod thuc nhap;

d) Truing hop so luting hodc tong luting thuc to hang nhap khau vucrt qud so luting hoac trong luting hang ghi teen cluimg to chimg nhan xuat xu thi luting hang h6a vugt qua khong dugs huerrig uu dai theo the Dieu mit qu6c to ma Viet Nam la thanh vien;

e) Nguiyi khai hai quan khong dug° toy sira chin cac not dung tren C/O, trir twang hop viec sira chita do chinh co quan, to chirc co tham quyen cap thuc hien theo quy dinh cua phap luat;

g) Truang hop not dung thOng tin tren chimg tic thong than xuat xir khong phu hgp veri be he) so hai quan va cac quy dinh va kiem tra xuat xir hang nhap khau hoac chit Icy, dau teen °hung tic chimg than xuat xir khOng phu hop voi mau chit Icy, mau dau luu tai co quan hai quan, trir cac trubng hop quy dinh tai diem c khoan nay, co quan hai quan yeu cau ngueri khai hai quan giai trinh, cung cap them tai lieu de chimg minh xuat xir hang hod. Neu not dung giai trinh va tai lieu cung cap phit hap thi chap than chUng tir chimg than xuat xir.

Twang hop ca quan hai quan 411 co sO de xac dinh chimg tic chimg than xuat )(ix khong phit hop thi dinh chi viec ap dung mire thue sulk uu &Ai dac biet va tinh thue theo mire thue suat MEN hoac thue suat th8ng thugng

Khi lam tiro tuc hai quan, nau co nghi van va tinh hop le oh thong tic chimg than xuat xir nhung chua dire co kr de tir choi thi co quan hai quan tarn tinh thue theo mire thue suat MEN hodc thue suat thong thuang va lien hanh xac minh theo quy dinh tai khoan 3 Dieu nay.

Trong qua trinh lciam tra sau thong quan, thanh tra, nau co nghi van va tinh hop le caa chimg tir Chung than xuat xix thong chua du co sO de tic choi thi co quan hai quan den hank xac minh va can dr vao ket qua xac minh de guy& dinh viec ap dung thue suat uu dai dac biet.

3. Mt minh xuat xu hang hoa nhap khan

a) Tong cue Hai quan thue hien viec xac minh xuat xix hang h6a nhap khau voi co quan co tham quyen cap giay cluing than xuat xir hang hoa; to chile, ca nhan to thing than xuat Kir hang h6a hoac tai co so san xuat hang hoa xuat khau;

b) Thai han xac minh

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Viec xac minh phai dirge hoan thanh trong thai gian sem nhat nhung IchOng qua 150 ngay ke tir thai diem ngueri khai hai quan nOp bo ho so hai quan hoac Ice to thai diem co quan thue hien viec xac minh doi yeti cac nghi van phat hien trong gua trinh kiem tra sau thong quan, thanh tra, tit truang hgp de Dieu uoc quoc to ma Viet Nam la thanh vren c6 quy dinh khac ve thin han xac mink.

Truerng hop cu quan c6 tharn quyen cap chimg tir chimg nhan xuat xir cua nuet xuat khau tra lai la qua xac minh qua thai han,nou teen, ca quan hai quan can dr ketqua xac mirth de xir 19 theo quy dinh tai diem d khoan nay;

c) ThU tuc xac minh

Thir ttic xac minh dirge thue hien theo quy dinh ciia BO tnremg BO Cong Thucmg ve thirc hien quy tae xuat xir trong cac Dieu tree qui& to ma Viet Nam la thanh vi8n:

c.1) Co quart hai quan e6 van ban (cong,ham, thu Bien tir, fax,...), gen co quan ea tham quyen cp giay Chung nhan xuat xir hang h6a hoac to chirc, ca nhan to chimg nhan xuat xir hang hoa;

c.2) Truang hgp can thiat, eo quan hai quan tin hanh kiem tra, xac minh tai nuere xuat khau de xac dinh xuat xir hang h6a.

d) Xir 19 ket qua xac minh

d.1) Truong hgp ket qua xac minh dap img yeu cau xac minh elm co quan hai quan va khang dinh tinh hgp le cua chimg tir chimg nhan xuat xir hang h6a:

d.1.1) Trong thai han 15 ngay lam viec ko tir ngay nhan dirge ket qua xac mirth, co quan hai quan c6 trach nhiem thong,bao cho nguei khai hai quan de thut hien khai WS sung theo mire thue suat thue nhap khau uu dai dac biet. Viec khai be sung num hien theo quy dinh tai Dieu 20 Thong to nay va khOng bi xir 19 vi pham hanh chinh trong 111th vire hai quan;

d.1.2) Co quan hai quan lien hanh cac dui tuc hoan tra lai cho ngueri nhap khau khoan chenh lech gitra so tien thue tam thu theo mire thue gnat MFN hoac thue suat thong thirong va so tien thu8 tinh theo mire thue suat thue nhap khan uu dai dac biet.

d.2) Tnrerng help ket qua xac mirth khong dap 1mg yeu cau xac minh cua ea quan hai quan hoac ket qua xac mirth cho thay Chung tir chimg nhan xuat xir khong hop 1e, eo quan hai quan ap dung mire thue MFN hoae thong thuang va thong bac) cho nguai khai hai quan.

Dieu 27. Kiem tra viec thvc hien chinh sich thud, kiem tra viec ap dung van ban tilting bin ket qui xac dinh tnr&c

1. Kiem tra dieu Men de ap clung bien phap cueing che, thai Iran nOp thue theo quy dinh.

, 2. Kiem tra cac can cu de xac dinh hang hod khong thi0c d0i tugng chiu thue trong truang hap naireri khai hai quan khai hang hoi khong thuOc doi tircmg chiu thue xuat khau, thue nhap khair,thue gia tri gia tang, thue tieu thu dac biet, thu8 bao ve mei truang.

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3. Kiem tra cac can cir a xac dinh hang hoa thuOc doi tugng mien thug, xet mien thug, giam thug trong tnterng hgp ngueri khai hai quan khai hang hod thuOc dai tugng mien thug, xet mien thug, giam thug.

4. Kiem tra cac can cu tinh thug a xac dinh so tien thug phai nop, viec tinh toan so tien thug phai nOp tong trubng hgp hang hoa xuat khau, nhap khan thuoc doi tuong chlu time ten co so ket qua hem tra theo quy dinh tai muc 3 Chuang II Thong to nay.

5. Kiem tra, dai chieu thOng tin ten thong bao ket qua xac dinh tube vgi het sa va thge to 18 hang xuat khau, nhap khau den vai trueng hop hang hoa. phai 'dein tra ho so hoac hem tra thuc,te hang h6a; neu hang h6a xuat khau, nhap khan khong dung\red thong bao ket qua xac dinh tube thi tien hanh kiem tra, xac dinh ma so, xuat xi:, ti gia hai quan theo quy dinh tai Thong to nay va bao cao T8ng cue Hai quan ra van ban hay bo gia tri thgc hien dm th8ng bao ket qua xac dinh truerc theo quy dinh tai khoan 6 Dieu 24 Nghi dinh so 08/2015/ND-CP.

Men 28. Kiem tra giay phep xuat khAu, nhap khan, ket qua kiem tra chuyen nganh •

1. Co quan hai quan kiem tra, dei chieu thong tin ve giay phep xuat khau, nhap khan; ket qua kiem tra hoac thong bao mien kiem tra chuyen nganh do co quan kiem tra chuyen nganh girl den hoac do ngu6i khai hai quan nOp true -Up cho ca quan hai quan vOi thong tin khai ten to khai hai quan va xit 15r nhu sau:

a) Neu th8ng tin khai bao pha hop thi chap nhan thong tin khai bao;

b) Neu thong tin khai bao khOngPha. hgp thi yeu can ngueri khai hai quan xuat trinh he so de co quan hai quan hem tra.

Truerng hgp tai thin diem dang 14r to khai hai quan chua c6 k& qua kiem tra hoac thong bao mien kiem tra chuyen nganh, khi nhan duce ket qua kiem tra chuyen nganh do ngurbi khai hai quan nOp hoac ca quan kiem tra chuyen nganh gin den, tong thoi Ilan 02 gib lam viec ke tit khi nhan duce ket qua kiem tra, co quan hai quan kiem tra va b8 sung thong tin ket qua kiem Ira chuyen nganh vao He thong hoac ghi s6 van ban thong bao ket qua kiem tra chuyen nganh teen ter khai hai quan giay de quyet dinh viec th8ng quan hang hoa.

2. Triterng hop giay phep sit dung cho nhieu lan xuat khan, nhap khan hang hoa thi Chi cue Hai quan nai dang k5r tO khai hang h6a xuat khau, nhap khan. ran - dau lap Phieu theo dei tit liri theo mau so 05/TDTL/GSQL Phu luc ban hanh kern Thong to nay, that hien viec to lin ded vai lo hang da duce cap s& to khai. va giao cho nsuOi khai hai quan de lam thi tic hai quan cho cac lan xuat khau, nhap khau tiep theo. Chi cue Hai quan ncri clang kY ter khai hal quan theo doi, tit lii ten phieu va xac nhan khi ngueri khai hai quan xuat khau, nhap khau het so hang ten giay phep.

Dieu 29. Kiem tra thiyc to hang hoa 1. Kiem tra hang h6a nhap khan tong qua trinh x'ep, des tit phuong tien

van tai nhap canh xu8ng kho, bai, tang, khu vire cira khau nhap va hang h6a

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xuat khau sau da thong quan dirge tap ket tai cac dia diem trong khu vire cfra khau xuat:

a) Viec Mem tra hang Ma dirge thus hien bang may soi hoac the phuong tien k'y thuat khac. Truang hgp phai kiem tra theo quy dinh tai diem c khoan 2 Dieu 34 Luat Hai quan thi Chi clic Hai quan cfra khau thgc hien viec kiem tra thus 4 yea sr chang kien caa dai dien ccx quan Cang vu tai cang bien, cang hang khong que,c to hoac BO dOi Bien phong;

b) Trach nhiem caa CM eve Hai quan cfra khau:

b.1) Thong ba.o cho ngued van chuyen, doanh nghiep kinh doanh kho, bat cang danh sach 18 hang phai lien hanh Mem tra;

b.2) Tien hanh kiem tra theo quy dinh tai 'lien' a khoan nay;

b.3) Chi tra cac khoan chi phi phat sinh lien quan den viec kiem tra hang hoa.

c) Trach nhiem cua ngued van chuyen, doanh nghiep kinh doanh kho, bai, cang:

c.1) Thgc hien cac thit Mc can thiet de" dua hang h6a den dia diem kiem tra cua ca quan hai quan;

c.2) Tao dieu kien thuan lgi tong viec van chuyen hang h6a den khu vgc Mem tra theo you cau ccx quan hai quan;

c.3) Doanh nghiep kinh doanh cang, kho, bai 136 tri khu vire luu gift rieng hoac sir dung he thong pan 1y cang dien to de xac dinh vi tri hang Ma can kiem tra thus to trong qua trinh lam thu tuc hai quan.

d) Xir ly ket qua kiem tra d6i voi hang h6a nhap khau trong qua trinh xep, de"( phucmg tien van tai nhap canh xu8ng kho, bat cang, khu Arc cfra khau nh413:

d.1) Truemg hop, kiem tra khOng phat hien dau hieu vi pham thi dan vi duce giao nhiem vu kiem tra hang h6a qua may soi cap nhat th8ng tin ket qua Mem tra qua may soi tren He thong.

Chi eve Hai quan nth clang kY teskhai hai quan hang h6a nhap khau sir dung lc& qua kiem tra qua may soi tren de lam thu tvc hai quan theo quy dinh;

d.2) Tnremg hgp kiem tra phat hien dau hieu vi pham, don vi dirge giao item vu kiem tra hang h6a qua may soi cap nhat kat qua kiem tra tren He thong; phoi,hgp voi doanh nghiep kinh doanh, kho, bai, thug b8 tri dia. diem luu gift rieng doi voi 18 hang; ph8ihgp voi CM eve Hai quan not clang IcY to khai de thgc hien viec kiem tra true tiep hang hoa khi nguesi khai hai quan den lam thu tvc hai quan.

d) Xer ly ket qua. kiem tra doi voi hangh6a xuat khau da thong quan dugc tap ket tai cac dia diem trong khu vuc cfra khau xuat

- -- d.1) Truong hgp kiem tra Ichong phat hien dau hieu vi pham thi Chi cvc

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Hai quan cira khau cap nhat thong tin teen He thong va giam sat hang hoa xuat Ichau theo quy dinh;

d.2) Throng hop hem tra phat hien dau hieu vi pham, Chi cue Hai quan cira khau phOi hop vori doanh nghiep kinh doanh, kho, baai, cang bo tri dia diem luu gift rieng doi ved 18 hang, cap nhat ket qua kiem tra tren He thong; thong bao cho ngued khai hai quan mar hang h6a de kiem tra true tiep va xir ly theo quy dinh

Tang cue truong Tang clic Hai quan can dr quy dinh cua phap luat ve hai quan, yeu cau quan 15, tai tong khu vue kho, bai, eang, cua khau va dieu kien ; thgc to ve trang bi may soi hoac cac phuong tien k57 thuat,Ichac de to chi:re tnen khai viec kiem tra hang hoa nhap khau trong qua trinh xep, da to phuong tien van tai nhap canh xuong kho, bai, cang, khu cira khau nhap va hang h6a xuat khau sau dal thong quan dirge tap ket tai cac dia diem trong khu vuc cira khau xuat phir hgp voi quy dinh cua phap lult, co kr ha tang, may m6c, trang thiet bi va dieu kien thtm to tai tirng khu vire kho, bai, cang, cira khau.

2. Kiem tra thus to hang h6a doi vai nhftng 18 hang xuat khau, nhap khau khi lam thit t ie tai Chi cue Hai quan cira khau:

, • a) Doi vai nhftng 18 hang nhap khau phai kiem tra thtre to hang hoa thuec

dien da tien hanh kiem tra theo quy dinh tai khohn 1 Dieu nay thi cong chi:re hai quan dirge sir dung kat qua kiem tra qua may soi de lam thil tue hai quan.

Trueng hgp 'chi hem tra qua may soi phat hien clan hieu vi pham thi thtre Men viec ma kiem tra true tiep hang h6a;

b) Doi v6i nhftng 18 hang xuat khau, nhap khau phai kiem tra thus to hang h6a nhtmg chin !dem tra theo ply dinh tai khoan 1 Dieu nay:

b.1) Doi veri cac Chi cue Hai quan doge trang bi may soi container, viec kiem tra thus to hang hoa doge thtrc hien qua may soi container, trir tuang hop may soi container gap sir co, hang h6a khong phir hop vai viec hem tra qua may soi, hang hoa bat buQc phai kiem tra true tiep bed cong chirc hai quan theo huang dan cira TOng eye Hai quan, lugng hang hoe phai hem tra thuc to vugt qua cong suat dm may soi container hose nang- hire xep do cira doanh nghiep kinh doanh cang, kho, hal not lap fiat may soi.

COng chirc hai quan can cu hinh anh kiem tra qua may soi, thong tin teen to khai hai quan va cac thong tin khae co dirge tai thoi diem hem tra de phan tieh, danh va kt luau ve hinh anh hem. tra qua may soi. Toan b'9 dCr lieu hinh anh kiem tra dtrOb luu tilt tong He thong may soi theo quy dinh; hinh anh hem tra qua may soi dirge in dr He thong va Mu kern ha so hai quan trong throng hgp ngued khai hai quan hop ho so hai quan giay.

Truang hgp kat qua kiem tra qua may soi cho that), co dau hieu kh8ng dung nOi dung khai hai quan can phai kiem tra true tiep bai cling cite hakquan, cong chine hai quan thus hien kiem tra qua may soi bao can, de nghi kiem tra thus to hang hoa bang phuong phap thu ding true tiep;

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b.2) Den,vai Chi cue Hai quan chua dugc trang bi may soi container, viec kiem tra thuc t8 hang hoa dugc thgc hien ben cong chile hai quan.

3. 'Chi cue Hai quan cfra khan kiem tra thuc to hang h6a doi voi nhung 18 hang xuat khan, nhap khan theo de nghi dm Chi cue Hai quan khac thuc hien theo quy dinh tai khoan 11 Dieu nay.

4. Kiem tra thuc to hang h6a tai Chi cue Hai quan nai hang h6a nhap khan chuyen den:

a) Trueng hap lo hang kiem tra qua may soi theo quy dinh tai khoan 1 Dieu nay khong phat hien dau hien vi pham thi dugc sir dung ket qua kiem tra nay de quyet dinh viec thong quan hang hoa theo quy dinh;

b) Trueng hap kiem tra qua may soi phat hien c6 dau hieu vi pham theo quy dinh tai khoan 1 Dieu nay thi Chi cuc Hai quan cfra khau niem phong hang hoa va giao cho nguai khai hai quan van chuyOn ve Chi cue Hai quan nai clang 14 to khai hai quan de kiem tra;

c) Truemg hop hang h6a chua duce kiem tra qua may soi theo quy dinh tai khoan 1 Di8u nay thi viec ki8m tra thuc hien theo quy diith tai diem b khoan 2 Dieu nay.

5. Kiem tra ve luting hang Ma

Ca quan hai quan can cu vao not dung khai hai quan, kat qua kiem tra thuc to hang h6a hoac kat qua giam dinh do ngued khai hai quan cung cap (n8u c6) de xac dinh Ichoi luting, trgng luting hang h6a xuat khau, nhap khau.

Truemg hgp bang phuong phap thfr ding hoac sir dung may m6c, thiat bi ky thuat hien co tai Chi cue Hai quan, dia diem ki8m tra hai quan, ding chirc hai quan ki6m tra thuc to hang h6a kh8ng dir co se( de xac dinh tinh chinh xac doi veri nOi dung khai cfra ngued khai hai quan ve khai luting, trgng luting hang hOa thi tien hank trung cau giam dinh tai to °hire kinh doanh dich vu giam dinh theo quy dinh cfra phap luat.'Ca quan hai quan can dr vao kat Juan cfra to chIrc kinh doanh dich vu giam dinh de guy& dinh viec th8ng quan.

6. Kiem tra chat luting hang h6a

Khi kiem tra thge to hang hoa, cong °hire hai quan phal xac dinh chat luting hang h6a xuat khau, nhap khan de lam ca ,s& op dung chinh sach thue va chinh sach quan 1.Y hang hoa xuat khan, nhap khau, nix viec Iciem tra chat lugng theo quy dinh cfra phap luat chuyen nganh.

Truemg hap bang phuong phap thin cong hoac sir dung may m6c, thiat bi ky thuat hien co tai Chi cuc Hai quan; dia diem hem tra hai quan, Gong chirc hai quan kiem tra thuc to hang h6a Icheong du co s& de xac dinh chat luting hang h6a de thuc hien quan ly xuat khau, nhap khau hang hoa thi tien hanh trung eau giam dinh tai to chac kinh doanh dichvu giam dinh theo quy dinh phap I'S Ca quan quan can cfr vao kat Juan cfra to chirc kinh doanh dich vu giam dinh quyetdinh viec thong quan.

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7. Viec kiem tra thvc to de xac dinh ten hang, ma WO' hang h6a, tri gia hai quan, xuat rir thvc hien theo quy dinh tai cac Dieu 24, 25, 26 Thong tu nay.

, 8. Doi voi hang boa c6 yen eau bao quan dac biet, khOng the thvc hien kiem tra thvc to tai cat dia diem kiem tra cua co quan hai quan thi CM cvc truang Chi eve Hai !Juan quyet dinh dua hang ve cac dia diem dap Cmg yeu eau bao quart dac biet de kiem tra thvc to hoac can cu ket qua giam dinh de quyet dinh thong Tian.

9. Tru&ng hap phuong tien van tai da lam thu tuc xuat canh, nett chit phuong tien van tai ky hop dung ban cho doi tad nuac ngoai (hop dOng co quy dinh cang giao nhan la cang & nu& ngoai) thi clang 14 t& khai hang h6a xuat khau tai Chi cve Hai quan not lam thu tne xuat canh cho phuong tien van tai, gal kern cac chang tit chimg minh phuang tien van tai (la lam thu tvc xuat canh cho Chi eve, Hai quan not lam thu tuc xuat earth cho phuong tien van tai va dugc mit 'dem tra thvc to hang h6a.

10. DM voi hang hoa kinh doanh tam nhap - tai xuat khong the niem phong hai quan hoac hang h6a tam nhap tai xuat, tam xuat tai nhap co thed han khac, khong thuac dien niem phong hai quan, khi lciein tra hai quan, cong chirc hai quan mo to cu the ten hang, so luting, chang loai, 14 ma hieu, xuat xir (nen co) hoac chip anh nguyen trang hang hoa luu ding NI so hai quan. Khi lam tilu tvc tai xuat, tai nhap, neu hang hoa thuOc dien phai kiem tra hO so hai quan hoac kiem tra thvc to hang hoa, cong chfrc hai quan kiem tra, doi chieu voi mo to hang h6a troll bo h8 so hai quan tam nhap, tam xuat luu tai co quan hai quan de xac dinh hang h6a tai xuat, tai nhap dang voi hang hoa da tam nhap, tam xuat.

11. Kiem tra thvc to hang h6a theo de nghi dm Chi eve Hai quan not clang ky to khai hai quan:

a) Sau khi nhan dirge de nghi cita Chi eve Hai quan not dang 14 ter khai giri qua He thong, CM cue Hai quan not kiem tra thvc to hang h6a thvc hien viec kiem tra thvc t8 hang h6a. Twang hop hai Chi cvc Hai quan chua co ket not He thong thi CM eve Hai quan not dang 14 ter khai hai quan thve hien nhu sau:

a.1) Lap 02 Phieu ghi ket qua kiem tra theo mau so 06/PGKQKT/GSQL Phv lye V; 02 Phieu de nghi kiem tra thvc to hang hoa theo mau so 07/PDNKT/GSQL ban hanh kern Phv lye V ThOng tu nay va gin kern 01 to khai hai quan (ban chinh) trong truong hap khai hai quan tren to khai hai quan giay;

a.2) Niem phong cac chimg tic quy dinh tai diem a.1 khoan nay va giao ngueri khai hai quan chuyen den Chi eve Hai quan nai luu gift hang h6a thvc hien viec kiem tra thuc te.

b) Ngued khai hai quan thvc hien dang ky thed gian, dia diem hem tra thvc to vii Chi eve Hai quan nth kiern tra thvc to hang h6a;

e) Hang hoa xuat khau, nhap khan thuOc dien mien thue, 'thong chiu thug hoac co so -lien thue phai riOp bang khong hoac dugc an han thue 275 ngay doi voi hang hoa nhap khan de san xuat hang hoa xuat khau, ngu&i khai hai quan

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dirge van chuyen hang hoa qua khu vire giam „sat hai quan truck khi Chi cue Hai quan nai dang Icy to khai cap nhat ket qua kiein tra vao He thOng de quyet dinh thong quan hok giai ph6ng hang hoac dua hang ye bao quart.

Dieu 30. XirIST ket qua kient tra hai quan

1. Ket qua kiam tra ha so, !dem tra thpc tá hang hoa phil hop voi nOi dung khai hai quan:

a) Doci ved 18 hang thu'Oc dien dirge dim hang ve bad quan: Thpc hien theo quy dinh tai Dieu 32 Th6ng to nay;

b) Doi ved 16 hang thuOc dien dirge giai phong hang: thpc hien theo quy dinh tai Dieu 33 Thong to nay;

,c) DOi yeti 18 hang thuOc dien dirge thong quan: thpc hien theo quy dinh tai Dieu 34 Thong to nay.

• 2. Neu not dung khai hai quan khong phu hop thi ca quan hai quan de nghi rigued khai hai quan thus hien vice khai 136 sung ho so hai quan theo huong clan tai lchoan 3 Dieu 20 Thong to nay.

Trueng hgp vi pham v'e chinh sach quan 1y hang h6a xuat khau, nhap khan thi ngtrai khai hai quan kheing dirge khai ha sung va ca quan hai quan th ly theo quy dinh cua phap luat.

Dieu 31. 'Ay mall, hru mail hang hoa xuat khan, nhap khAu

• 1. Viec thy mau hang hod xuat kh'Au, nhap khan thpc hien trong cac truang hgp sau:

a) Hang h6a xuat khan, nhap khau lay mau de' phijc vu vice khai hai quan theo yeu cau cua nguai khai hai quan hoac ca quan kiem tra chuyen nganh;

b) Hang hoa xuat khan, nhap khAu phai lay mau a phpc vu phan tich hoac giam dinh theo yen cau cua ca quan hai quan.

2. Viec lay mau do Thu truemg ca quan hai quan nai c6 yeu eau quyet

3. ThU tpc lay mau hang h6a xuat khan, nhap khau

a) Truemg hop lay mau theo you can cim ngued khai hai quan hoac ca quan hai quan co you cau lay mau de trung cau giam dinh thi khi lay mau phai c6 dal dien chit hang, dai dien co quan hai quan va phai lap Bien ban lay mau hang hod xuat khan, nhap khau (mau so 08/BBLM/GSQL Php hie V ban hanh kern theo Thong to nay).

Truerng hgp lay mau de trumg cau giam dinh theo you cau cna co quan hai quan thi mau phai dirge niem phong va ce, chit kY elm dal dien chit hang, ca quan hai quan. Khi ban giao mau- cho to chile giam dinh phai co bien ban ban giao va 147 xac nhan cua cac ben;

b) Twang hgp lay mau de phan tich, phan loci thi thus hien theo quy dinh -cua Bo truemg BO TM chinh ye phan -loai hang hoa;-phan-tich-de -phan-loai hang

dinh

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h6a; phan tich de kiem tra chat luting, hem tra an toan thvc pham doi lied hang hoa xuat khau, nhap khau;

c) Truang hap lay mau theo yeu cau cua ca quan kiem tra chuyen nganh thi thu tvc lay mau time hien theo quy dinh cua phap luat pan 1Sr chuyen nganh;

d) Khi cu quan hai quan, ca quan kiem tra chuyen nganh thy mau, ngued khai hai quan co trach nhiem xuat trinh hang boa va plied hap trong qua trinh lay mau.

4. Icy thuat lay mau doi veri truong hop thy mau de phan tich, giam dinh thvc hien theo huoing dan cua T8ng clic Hai quan.

Ky thuat thy mau de phut vu kiem tra chuyen nganh thvc hien theo quy dinh cua phap luat quan 1y chuyen nganh

5. Co quan hai quanthvc hien viec hut vai hang hoa xuat khau, nhap lchau lay mau de trong cau giam dinh trong thed han 120 ngay dang IcY to khai hai quan.

6. Viec tra lai mau, mau thvc hien theo quy dinh cua BO trueng Bo Tai chinh ve phan loai hang hOa; phan tich de phan loai hang hoa; phan tich de kiem tra chat luting, kiem tra an than thvc pham doi ved hang He xuat khau, nhap khau.

Ditu 32. Dna hang ye ban quan

1. Hang h6a cua doanh nghiep uu tien dugc dua ve bao quan theo quy dinh tai khoan 3 Dieu 9 Nghi dinh 08/2015/ND-CP va Thong to cua BO Tai chinh ye doanh nghiep uu tien.

2: Hang hoa phai kiem dich

Viec kiem dich dugc thvc ,hien tai cua khau. Trifling hop co quan kiem dich cho phop dua ye cac dia diem kiem dich trong nOi dia theo quy dinh cua phap luat de hem dich thi thvc hien viec plan 1Y, giam sat hai quan nhu sau:

„a) Co quan hai quan can cir xac nhan cua ca quan hem dich Giay clang Icy kiem,dich hoac Giay tam cap ket qua kiem dich thvc vat (deli voi hang co nguan gtic thvc vat) hoac Giay van chuyen hang hoa (doi veri thity san, san pham thity san) hoac cluing tir,khac cua co quan kiem dich de giai quyet cho chit hang dua hang ye dia diem kiem dich;

b) Ngued khai hai quan ttx chiu,trachnhiem truerc phap luat trong viec van chuyen, bao quan hang hoa tai dia diem hem dich den khi co ket luan hang hoa dap img yeu cau nhap khan mai dugc dua hang hoa ra luu thong, sir dung;

c) Ca quan hem dich co trach nhi'em theo d6i, giam sat hang h6a trong qua trinh van chuyen, kiem dich va bao quart chO kat qua kiem dich theo quy dinh cua BO Y to va BO Mang nghiep va Phat frith nong than.

3. Hang hoa phai kiem tra chat luting, kiem tra an town thy° pham

Viec kiem tra dugc thvc hien tai cua HILL; truang hop dua hang ve dia

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diem khac de kiem tra theo de nghi tha co quan kiem tra chuyen nganh hoac ngued khai hal quan cep yeu cau dim hang ye bao quan, nguei khai hai quan c6 van ban (la nghi theo mau so 09/BQHH/GSQL Phu luc V ban hanh kern Thong to nay. Chi cgc truemg Chi cue Hai quan nai dang lc)? ter khai xem xet quyet dinh cho dua hang ye bao quan tai cang xuat khau, nhap khau hang, h6a dugc thanh lap trong mai dia; kho ngoai, quan, kho bao thue, dia. diem kiem tra tap trung hang Ma xuat khau, nhap khau chiu sr giam sat dm cu quan hai quart; dia diem kiem tra chuyen nganh hoac kho, bad cua ngued khai hai quan.

Ngueri khai hai quan tv chiu tech nhieni tru6c phap luat trong vies van chuyen, bao quan nguyen trang hang h6a den khi c6 ket Man kiem tra hang h6a dap frng yeu eau nhap khau va co quan hai quan quyet dinh thong quan.

4. Doi.ved hang hoa nhap khan phai kiem dich, via phai kiem tra an than thue pham; vim phai hem dich phai. hem tra chat lugng thi thgc hien thi tic dua hang ye bao quail nhu doi voi hang hoa nhap khau phai kiem dich quy dinh tai khoan 2 Dieu nay.

5. Xfr 17 kat qua kiem tra chuyen nganh:

a) Truemg hop ket qua kiem tra chuyen nganh ket luan hang h6a du dieu kien nhap khau thi cong chile hai quan nai dang 1c5f to khai quyet dinh thong quan hang h6a theo quy dinh tai Dieu 34 Thong tu nay;

b) Trubng hgp hang h6a khong da dieu kien nhap khau:

Can cu kat ket luan cua ca quan quan 157 chuyen nganh cho phep ngued khai hai quan dirge tai the hang hoa hoac bucic lieu hay, buOc tai xuat, CM we Hai quan nai clang k5, to khai xir 1ST theo quy dinh tha phap luat.

6. MTV/ cham nOp ket qua kiem tra va vi phap dua hang ve bao quan:

, a) Truerng hap co quan kiem tra chuyen nganh chin thue hien ket nai v6i Cling thong tin met dm quoc gia, ngued khai hai quan c6 traeh nhiem nOp ket qua hem tra chuyen nganh cho Chi,cuc Hai quan not (tang 1c5f to khai trong thed Ilan 30 ngay ke to ngay dua hang ye bao quan trir tnrong hop viec hem tra keo dai theo xac nhan cfia cu quan kiem tra chuyen nganh;

b) Qua thed han neu tai diem a khoan nay ea quan hai quan chua nhan dugc ket qua kiem tra chuyen nganh hoac ca quan hai quan c6 thong tin ye viec 18 hang nhap khan khong dugc bao quan theo dung quy dinh cua phap luat thi Chi cuc hai quan not dang Ic5, to khai hai quan chit tri viec hem tra hoac phial hop yeti co quan hai quan nai c6 dia diem bao quan kiem tra viec bao quan hang- • h6a cua ngued khai hai quan va xfr 1St theo quy dinh

Trinh tu, thi tic kiem tra viec bao quan hang h6a thgc hien theo quy dinh tai khoan 7 Dieu nay;

c) Neu vi pham quy dinh dua hang ve bao quan, ngoai viec bi xfr phat vi pham hanh chinh theo quy dinh cua phap luat, ngued khai hai quan khong duce mang hang ve bao quan:

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c.1) Trong died gian 01 nam ke to ngay bi xir phat ve hanh vi toy pha da niem phong; trao dei hang h6a, toy dna hang hoa ra km thong, sir dung; bao quan hang h6a khong ding dia diem slang lcY vai ca quan hai quan;

c.2) Trong thed gian 06 thang ke to ngay bi xfr phat ye hanh vi vi pham bi lap bien ban neu vi pham quy dinh ve thOi han n6p ket qua Iciem tra chuyen nganh neu tai diem a khohn nay.

Quy dinh tai diem c.1, c.2 khoan nay dugc ap dung dei voi cac hanh vi vi pham bi xir phat ke tir ngay Th6ng to nay c6 hieu

d) Chi cue Hai quan nai dang lcY to khai co trach nhiem, lap danh sash doanh nghiep vi pf4m khong dugc mang,hang ye bao quan gui ve Cuc Hai quan de thong bao dung Chung tren town quern.

7. Trinh ty, thu uric lciern tra viec bao quan hang h6a:

a) Chi cue Hai quan nai clang lcyt& khai thyc hien lciem tra viec bao quan hang hOa hoac bao cao Cue Hai quan de thyc hien viec kiem tra.

Tru&ng hap dia diem bao quan hang hoa khong thuOc dia ban cna Cuc Hai quan nai cho phep dna hang ye bao quan, Cuc Hai quan nai c6 dia diem bao quan hang hoa co trach nhiem thud hien viec Hem tra theo de nghi cna Cuc Hai quan nai cho phep dim hang ye bao quart;

b) Ngueri khai hai quan c6 trach nhiem xuat trinh hang h6a dang bao quan de ea quan hai quan kiena tra;

c) Truerng hap ngueri khai hai quan khong darn bao nguyen trang hang hoa dna ye bao quan thi bi xir 1y theo quy dinh cua phap luat.

Dieu 33. GUI ph6ng hang

Giai phong hang hoa dugc thyc Men theo quy dinh tai Dieu 36 Luat Hai quan, khoan 1 Dieu 32 Nghi dinh so 08/2015/ND-CP cua Chinh phu va dugc huong dan cu the nhu sau:

1. Truang hap giai phong hang boa cher xac dinh tri gia hai quan:

a) Truemg hap hang h6a xuat kkau, nhap khan chua co gia chinh that tai then diem 'Tang kY to khai va truang hap ngueri khai hai quan you sau tham van:

a.1) Trach nhiem cua ngtred khai hai quan:

a.1.1) Khai thong tin de nghi giai ph6ng hang trait to khai hai quan theo huong dan khai bao tai phu luc II kernThong to nay; Throng hop khai hai quan teen to khai hai quan gray thi ghi "De nghi giai phOng hang" tai 6 "Ghi chop khan" ten to khai hai quan;

a.1.2) Thgc Filen nOp thug hoac thyc hien bao lanh dOi yeti s6 tien thug ty ke khai;

a.1.3) Thgc Men cac thu tic ve tri gia doi vol hang Wm xuat khan, nhap khau chua co gia chinh thirc tai then diem clang lcY to khai quy dinh tai Thong to cila BO Tai chinh ye viec xac dinh tri gia hai quan doi vol hang hoa xuat khau,

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nhap khAu hoac tham van theo quy dinh tai Dieu 25 Thong tu nay;

a.1.4) Trong then han 30 ngay ke to ngay giai ph6ng hang Ma, thuc hien khai bao tri gia hai quan tren to khai hai quan hoac tren to khai b6 sung sau thong quan theo mau so 03/KBS/GSQL Phy lye V ban hanh kern theo Thong tu nay c101 von twang hop khai hai quan tren to khai hai quan giay, xac dinh so thue chinh thue phai nOp va nOp du thue de thong quan hang hoa theo quy dinh.

a.2) Trach nhiem cua ca quan hai quan:

a.2.1) Chi cyc twang Chi eye Hai quan quyet dinh viec giai phong hang h6a theo quy dinh tai Dieu 32 Nghi dinh so 08/2015/ND-CP;

a.2.2) Thuc hien cac thu tuc ve tri gia doi veri hang h6a xuat khau, nhap khatchua co gia chinh thus tai thOi diem tang IcY tä khai quy dinh tai Thong to eila BO twang BO Tai chinh ve viec xac dinh tri gia hai quan doi van hang hoa, xuat khan, nhap khau hoac chirc tham van theo quy dinh tai khoan 3 Dieu 25 Th6ng to nay.

b) Twang hop tai than diem clang kY to khai hai quan, nguoi khai hai quan chua cep du thong tin, tai lieu de xac dinh tri gia hai quan doi yen hang hoa nhap khau:

b.1) Trach nhiem cua ngueri khai hai quan:

b.1.1) Khai thong tin to nghi giai phong hang tren to khai hai quan theo huong clan khai bao tai Phu lye II ban hanh kern Th6ng to nay (khai ro twang hop giai phong hang);

.b.1.2) Thyc hien ke khai, tinh thue theo tri gia hai quan do ca quan hai quan xac dinh:

b.1.2.1) Truong hop khong chap nh'an tri gia do ca quan hai quan xac dinh, ghi re- "de nghi giai phong hang" tai 0 "ghi chop khac" tren to khai hai quan c101v6i twang hop khai hai quan tren to khai giay; thyc hien nep thuehoae bao lath don veil so tien thue theo tri gia do ca quan hai quan xac dinh de" giai phong hang hoa. Trong theri han 30 ngay ke to ngay giai phong hang hoa, thyc hien khai bao tri gia quan tren to khai hai quan hoac tren to khai b6 sung sau th8ng quan theo mkt so 03/KBS/GSQL Phy lye V ban hanh kern theo Thong tu nay doi van twang hop thyc hien, thil tyc hai quan thn tong, xac dinh so thue chinh fink phai nOp va Op thue de thong quan hang h6a theo quy dinh;

b.1.2.2) Twang hop chap nhan tri gia do ca quan hai quan xac dinh thi thyc hien khai bao tri gia hai quan teen to khai hai quan,,n0p thue hoac bao lath dell yen so tien thue phai nOp de ca quan hal quan guy& dinh thong quan theo quy dinh.

b.2) Trach nhiem cua ca quan hai quan:

b.2.1) Chi eye twang Chi cyc Hai quan can dr ca so du lieu tri gia, nguyen tac va cac phuang phap xac dinh tri gia hai pan quy dinh tai Thong to cda BO Tai chinh ve viec xac dinh tri gia hai quan d0i v6i hang hoa xuat khau,

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nhap khau de xac dinh tri gia, thong bao cho ngueri khai hai quan (qua He thong haat theo mau so 02B/TBXDTG/TXNK phi lye VI ban hanh kern Thong to nay dei vOi true:mg hop khai hai quan tren to khai hai quan giay) de lam co so tinh thue; quyet dinh viec giai ph6ng hang Ma hoac thong quan theo quy dinh tai Dieu 32 Nghi Binh so 08/2015/ND-CP;

b.2.2) Qua theri han 30 ngay ke tit ngay giai ph6ng hang hoa neu ngueri khai hai quan khOng thyc hien khai bao tri gia hai quan, ca quan hai quan thong quan hang hoa theo quy dinhtai Dieu 34 Thong to nay tren ca ser ngueri khai hai quan nOp so tien thue theo tri gia hai quan do co quan hai quan xac dinh theo quy dinh tai diem b.2.1 khoan nay.

2. Doi \Teri truerng hyp giai phong hang cher ket qua giam Binh, phan loai hang bee:

a) Trach nhiem cua ngueri khai hai quan

a.1) Khai thong tin de nghi giai phong hang tren TO khai hai quan theo huong dan khai bao tai phy lye II kern Thong to nay; Truerng hop khai hai quan teen to khai hai quan giay thi ghi "De nghi giai phong hang" tai 0 "Ghi chop khan" tren ter khai hai quan;

a.2) Thyc hien nop thue hoac bao lath rtei vol s6 tien thue to ke khai, to tinh thue;

a.3) Time hien khai be sung theo quy dinh tai Dieu 20 Thong to nay.

b) Trach nhiem Ma co quan hai quan:

b.1) Cu quan hai quan kiem tra cac dieu hen giai phong hang va phan h6i cho ngueri khai hai quan;

b.2) Can cu ket qua giam dinh, phan loaf, Chi eye Hai quan tai - d'a'ng Icy to khai thOng bao cho ngueri khai hai quan de khai bo sung (neu co);

b.3) Twang hgp phai khai be sung ma ngueri khai hdi quan khans thkrc hien vice khai be sung thi co quan hai quan xi! 1y theo quy dinh tai diem b.7 khoan 3 Dieu 20 Thong to My;

b.4) Chi cyc truerng Chi cyc Hai quan- can M de nghi Ma rived khai hai quan, ho so hai quan de quyet dinh viec giai ph6ng hang.

Di'eu 34. Thong quan hang h6a

Thong quan hang h6a duce thkrc hien theo quy dinh tai Dieu 37 Lust Hai quan, khoan 2 Dieu 32 Nghi dinh so 08/2015/ND-CP va dirge huong dan cu the nhu saw

1. Hang hoa duot thong quan trong eac truong hap sau day:

a) Hang hoa duct thong quan sau khi der hoan thanh thir Arc hai quan;

b) Hang Ma xuat khau, nhap khan duce thong quan khi clugc xac dinh:

b.1) DITQC ap dung filed han nOp thue theo quy dinh tai khoan 11 Dieu 1

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Luat sira doi, b6 sung mOt se Dieu cilia Luat Quan lY thuS va huong can tai Dieu 42 ThOng to nay; hoac

b.2) Thu0c, dien phai nep thus trmic khi thong quan ma chua nep, hoac nOp chua so tien thus phai nOp nhung dirge to chic tin dung bao lanh so tien thue phai nOp.

c) Thieu mOt se thing to thuoc ho so hai quan nhung dugc Chi cue trueng Chi cue Hai quan 'Jong y cho gia han thin gian nOp ban chinh theo quy dinh tai khoan 3 Dieu 27 Nghi dinh so 08/2015/ND-CP;

d) Hang h6a phai kiem tra chuyen nganh duce thong quan khi hoan thanh nghTa va ye thus theo quy dinh va ce mOt trong cac thing to dueri day:

d.1) Giay thOng bao mien kiSna tra;

d.2) KSt qua kiem tra chuyen nganh dap ling you cau quan lY doi voi hang hem nhap khau Gila co quan kiem tra chuyen nganh;

d.3) KSt Juan cua co quan quan,lY chuyen nganh hoac quy& dinh xfri5r clia co quan nha nuec tham quyen del yeti 18 hang dirge phep nhap khau.

d) Hang hea xudt khau, nhap khan elm nep thuS, trong thin gian cher lam thit tic xet mien, mien thue, khong thu thus dirge thong quan trong trueng hop sau:

di) Hang boa phut va true tiep an ninh, qua° phOng, nOp du tien thug tieu thu dac biet, thue bao ve mOi trueng va cac loai thue khac theo quy dinh cua phap luat (nau co);

d.2) Hang h6a phong chong thien tai, dich berth, ciru try khan cap; hang vien try nhan dao, vien try khong hoan lai nen du cac loai thus c6 lien quan theo quy dinh cua phap luat dOi yeti tnrong hop thuOc doi tugng chlu thus;

d.3) Hang hoa dirge thanh town bang nguan von ngan sach nha ntrec c6 xac nhan co quan co tham quyen ye , tien thus chua dirge thanh town to ngan sach nha nu6c.

2. QuySt dinh thong quan hang hoa

a) NSu Vet qua kiem tra phi]. hop, He thong to &Ong kiem tra viec hoan thanh nghia vu ve thus va quyet dinh thong quan;

b) Trubng hop He thong kitting to do, ng kiem tra viec hoan thanh nghia vg ye thus, ngubi khai hai quan nep chting tir cluing minh viec hoan thanh nghia vu ye thuS (giay nep,tien vao ngan sach Nha Twee, chimg bao lanh,.:.) de tong chic hai quan kiem tra va xac nhan hoan thanh nghia vu thus: neip ban chirp, xuat trinh ban chinh de doi chit;

c) Doi yei khai to khai hai quan giay:

c.1) COng chtic hai quan dang lcY tor khai hai quan guy& dinh thong quan &Si veil hang hem dune mien kiem tra thuc to hang hepa;

c.2) Trueng hop 18 hang thuOc to khai hai quan phai kiem tra thyc te:

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c.2.1) Cong chirc hai quan kiem tra thgc t6 hang h6a quyat dinh th6ng quan d'Oi v6i truang ho hang h6a xuat khau, nhap khau phai kiem tra thus te;

e.2.2) Throng hop 18 hang do CM cue Hai quan khac kiem tra thtm to theo de nghi cda Chi eye Hai quan nai dang Icy to khai, can cu ket qua hem tra thtm te do Chi cue Hai quan nai kiem tra dux to hang hoa giri den, Chi cue truemg Chi cue Hai quan nai dang IcY to khai quyet Binh thong quan hang h6a.

Muc 4

Thai diem tinh thud, ty gia tinh thud; can c>P tinh thud, plurung phap tinh thud xuat khau, thud nh4p khan; thud fir vg, thud chOng ban pha

gia, thud chiing try' cap

Dieu 35. Thai diem tinh thud, ty gia tinh thud dOi vtri hang hoi xuat khan, nhlap khAu

1. Thai diem firth tthud xuat khau, thud nhap khau, thud to ye, thug chOng ban pha gia, thud chong try cap (trong thth hart hieu lye tha Quyet dinh dp, dung cua BQ twang BQ Cong Thuong) la ngay dang Icy khai hai quan. Thud xuat khau, thud nhap khau, dirge tinh theo mire thud, tri gia tinh thud va tY gia tinh thudtai thth diem tinh thud.

Tnrang hop nguai nOp thud ke khai, tinh thud tron to khai hai quan giay trudc nsay dang ky to khai hai quan nhung c6 ty gia khac vai tY gia er dung tai thth diem dang Icy to Thai hai quan thi co quarithai quan thtrc Men tinh 1ai so thud phai nOp theo ty gia dugc ap dung tai thth diem clang IcY to khai.

2. Ty gia tinh thud thgc hien theo quy dinh tai Nghi dinh 08/2015/ND-CP.

a) Tong cue Hai quan phiai hop vei Ngan hang thuong mai e6 phan ngoai thuong Viet Nam de cap nhat tY gia ngoai te mua vao theo hirth thirc chuyen khoan can HOi so chinh tai thai diem cuoi ngay cua ngay thin narn hoac tY gia cuoi ngay cua ngay lam via lien ke trudc ngay thin nana trong truang hcyp ngay thin nam la ngay le, ngay nghi; tong b8 tY gia nay lien Cong thong tin then to dm Tong cue Hai quan va cap nhat vao He thong cid' lieu hai quan dien tir de op dung xac dinh tY gia tinh thud cho cat to khai hai quan dang Icy trong tuan sau lien ke;

b) Doi vth cat ngoai to IchOng dirge RN so chinh Ngan hang thuong mai co phan Ngoai thuong Via Nam cong bo, Tong cue Hai quan cap nhat tY gia do Ngan hang Nha nubs Viet Nam ding b6 dirge dua tin mei nhat tren trang dien to tha Ngan hang Nha nuot Viet Nam cong be, ten Cong thong tin dien to dm Tong eye Hai quan va cap nhat vao He thong dd lieu hai quan dien td de dp dung xac Binh ty gia tinh thud hang hoa xuat khau, nhap khau.

Dieu 36. ThZvi diem tinh thue doi voi hang hoi xuat khau, nhap kh4u dang 147 to khai hai quan mot Ian

1. Hang h6a xuat khan, nhap khan dang ky to khai hai quan met lan de

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xuat khan, nhap khau nhieu lan thi viec khai thug, tinh thug flux hien theo tang lan time to xuat khau, nhap khau tai theri diem lant,thil tvc hai quan hang h6a xuat khau, nhap khau. Thue xuat khan, thug nhap khau dugc tinh theo mut thug, tri gia tinh thug va ty gia tinh thug op dung theo ngay lam that Am quan c6 hang h6a xuat khau, nhap khau teen cu sar so lugng timg m@ hang thy° to xuat

nhap khau.

2. Truong hgp hang h6a xuat khau, nhap khau clang 14r to khai met Mn thkrc hien giao than tru6c, clang ky to khai hai quan sau thuc hien theo quy dinh tai Dieu 93 Thong tu nay.

Dieu 37. A. Dieu 37. Can co. va phursng phip tinh thud dm voi hang hod ap dung thug suet theo 1ST 4 phAn tram

1. Can cu tinh thug:

a) SQ lugrig don vi timg mat hang thuc to xuat khan, nhap khau ghi trong to khai hai quan;

b) Tn gia hai quan time Men theo quy dinh tai Luat Hai quan, Luat Quan 157 thug, Lula Thue xuat khau, thug nhap khau, Nghi dinh so 08/2015/ND-CP; Thong tu en a BO Tai chinh quy dinh ye viec xac dinh tri gid hdi quan d8i voi hang h6a xuat khau, nhap khau;

c) Thue suat

c.1) Thug suat thug xuat khau doi voi hang hod xuat khau dugc quy dinh cu the cho mot so mat hang tai Bieu thug xuat khan do BO tnrerng BQ Tai chinh ban hanh;

c.2) Thug suat thug nhap khau doi ved hang hod nhap khan dugc quy dinh cu the cho timg m@ hang, bao gom time suat in dal, thug suat thong thuang va thug mat uu dai dac biet:

c.2.1) Thus suet uu dai ap dung &I v6i hang h6a nhap khau d6 xuat xfr to nubs, nhom nubs hoac vUng lath the, thuc hien d8i xu tai hue quOc trong quan he thuang mai yeti Viet Nam. Danh sach nuerc, nhom nu6c hoac Wing lath the thuc hien dei xir toi hue qu8c \Tad Viet Nam do BO Gang Thuong cong

Thug suet uu dai dugc quy dinh cu thg cho timg mat hang tai Bigu thus nh4p khau uu dai do BO tnrOng BO Tai chinh ban hanh.

Ngued nop thug AT khai va tkr chiu trach nhiem truot phap luat ve xuat xu hang h6a de lam co sor xac dinh mire thug suat thug nhap khau in dai;

c.2.2) Thug suat thong thubng thuc hien theo quy dinh tai Luat Thue xuat khau, thug nhap khau va quy dinh cua Chinh phu ye thi hanh Luat Thue xuat khau, thug nhap khau;

c.2.3) Thus suat thug nhaRkhau uu dai dac biet duce quy dinh cu the cho timg mat hang va dap 'lug cac dieu hen ap dung thug suat nhap khau uu dai dac biet quy,dinh tai cat Thong tu BO truong BO Tai chinh ban hanh Bieu thug nhap khau dai dac biet , thuc hien Hiep dinh thtrong mai to do.

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TruOng hop hang hoa to khu phi thug quan (kg pa hang gia tong) nhap khau vao thi trueng trong nuot dugc ap dung mire thug suat uu dai dac biet do BO truemg BO Tai chinh ban hanh phai th6a man the digit kien:

e.2.3.1) ThuOP Bigu thug nhap khan uu dac biet tuong *rig do BO twang BO Tai chinh ban hanh;

c.2.3.2) Dugc xac nhan bang chfrng tiz chimg nhan xuat xfr hang hod theo quy dinh cua BO C8ng Thuong.

c.2.4) Truong hgp mac thug suat MFN tha met mat hang quy dinh tai Bien thug nhap khan uu dai thap hon so veri mire thug suat uu dai d6c biet quy dinh tai Bigu thug' nhap khau uu dai Jac biet de thgc hien Hiep dinh thuang mai to do thi mire thug' suat thug nhap khan ap dung cho mat hang nay se la mat thug suat MFN.

d) Ngoai viec chin thug theo hucing clan tai digm c.2.1, c.2.2 hoac c.2.3 khoan nay, nen hang hoa nhap khau qua mire vao Viet Nam, cod &kr trgpap, dugc ban pha gia hoac co strphan biet doi xfr dOi veri hang h6a xuat Ichau dm Viet Nam thi bi ap dung thug ch8ng trg cap, thug thong ban pha gia, thug thong phin biet doi ra, thug tu ye.

2. Phuong phap tinh thug:

a) Viec xac dinh sid,tign thug' xuat khAu, thug nhap khau phai nop dai yeti hang hod ap dung thug suat theo ,t-sr phan tram dirge can dr vao so lugng don vi tung mat hang Mix to xuat khau, nhap khau ghi trong to khai hai quan, tri gia firth thug, thug suat tang mg hang va dirge thgc hien theo ding &ire sau:

SO tin thug SO lugng dun vi tong Tri gia tinh Thug ., xuat khau, = mat hang thgc to xuat x thug' tinh ton x suat dm thug nhap khau, nhap khau ghi met don vi hmg mat

Ichau phai nOp trong to khai hai quan hang h6a hang

, Truong hop hang hod IA clan th8, dau khi thien nhien, viec xac dinh thug xuat Ichau phai flop dirge thoc hien theo hueng dan rieng caa BO Tai chinh ve thug doi vai to chile, ca nhan tign hanh hog dOng tim kiem, tharn dO va khai that dau khi theo quy dinh dm Luat Dau khi;

b) Truong hop so lugng hang hoa xuat khau, nhap khau thgc to c6 chgnh lech so ved hod don,thucmg mai do tinh chat dm hang hod, pha hop vori diet' kien giao hang va dieu kien thanh toan trong hop dong mua ban hang hod thi se hen thug xuat khan, thug nhap khau phai nOp duct xac dinh trOn co se/ tri gia thgc thanh town cho hang hoa xuat khau, nhap khau va thug suat tang mat hang

Vi du: Doanh nghiep nhap khan sgi thuoc la theo hop clang, s8 lugng 1000 tan, don gia 100USD/tan, thug phan ± 2%. Hoa don thuang mai ghi = 1000 tan x 100 USD, tri gia thanh town la 100.000 USD. Khi nhap khau co quart hai quan kigm tra qua can lugng la 1020 tan hoac 980 tan thi tri gia thanh town dg tinh thug la 100.000 USD.

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Dieu 38. Can di va phuceng &tap tinh thud dtki voi hang hoa ap dung thud tuyat't doi, thud hiin him

1. Can al tinh thud:

a) Can et"' tinh thud dei vol hang hod ap dung thud tuyet dOi la: a.1) SO lugng don vi thug ,mat hang thuc -CS xuat khan, nhap khan ghi

trong to khai quan ap dung thud tuyet deli; a.2) Mac thud tuyet ddi quy dinh tren met dun vi hang hod;

a.3) Ty gia tinh thud.

b) Can dr tinh thud doi voi hang h6a ap dung thud hen hop la:

b.1) SO luting dun vi timg,mat hang thuc tá xuat khau, nhap khan ghi trong to. khai hai quan ap dung thud hon hap;

b.2) Thud suat theo tY le phan tram va tri gia tinh thud cUa hang hoa ap dung thud Won hop theo quy dinh tai diem b, diem c khoan 1 Dieu 37 Thong tu nay;

b.3) Mire thud tuyet doi cila hang h6a ap dung thug hOn hop theo quy dinh tai diem a khoan 1 Dieu nay;

b.4) Ty gia tinh thus.

2. Phuong phap tinh thud:

a),Viec xac dinh so' tin thus xuat khan, thud nhap khan phai nep theo mac thud tuyet doi unit hien theo clang thirc sau:

s6 tin thu6, SO lugng don vi timg Mfrc thug xuat khan, thud = mat hang thuc to xuat x tuyet doi quy

nhap khau phai khau, nhap khau ghi dinh tren met nep theo mire trong to khai hai quan don vi hang thud tuyet Mr ap dung thud tuyet deli hoa

, • b) Viec xac dinh so lien thug xuat khau, thug nhap khau phai nep doi yeti

hang h6a ap dung thud han hop thuc hien theo cling that sau:

SO tien thus xuat khan, SO ben thud tinh Se teen thud tuyet doi thud nhap khau phai nep theo quy dinh tai phai nep tinh theo quy del yeti hang h6a ap dung = khoan 2 Dieu 37 + dinh tai diem a khoan 2

thud hen hop . Thong tu nay Dieu nay Dieu 39. Thue tty vg, thue chong ban phi gia, thue chting try cap 1; To thuc, ea' nhan nhap khau hang hoa thuec doi tugng ap dung thud tu

ve, thud chong ban pha gia hoc thud chong try cap theoQuyet dinh cfia Be truong BO Clang Thuong la ngtroi nep thud tu ye, thue chOng ban pha gia, thud chong try cap.

2. Can dr tinh thud: a) Se luting don vi tong mat hang thuc td nhap khau ghi trong to khai hai

quan ap dung thud tu ve, thug chong ban pha gia, thug chOng try cap;

Ty x gia

tinh thud

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b) Tri gia tinh thue nhap khau cna tong mat hang nhap khan Op dung thue tg ye, thue chOng ban pha gia, thue °hang try cap;

c) Mire thue tong mat hang theo quy dinh tai diem d khoan 1 Dieu 37 Thong to nay.

3. Phucmg phap tinh thue:

So tien thue tg S6 luting don vi timg

ye, thu8 chong mat hang thgc t8 nhap Thue suat thue khaughi trong to khai tinh tg ye, thue

ban pha gia hoac thu8

= hai quan ap dung thue x thue x chong ban pha

chong trg cap tg ye, thue chong ban nhap gia hoac thue

phai nOp pha gia hoac thue khau chOng trg cap

cheng trg cap

TOng s6 tien thue nhap SO tien thue phai nip SO tien thue tg khau phai nOp cho hang tinh theo quy dinh tai ye, thue chOng hoa,op dungthue to ve, = khoan 2 Dieu 37 hoac + ban pha gia thue chong ban pha gia khoan 2 Dieu 38 Thong hoac thue ch8ng hoac thue ch8ng trg cap to nay trg cap phai nOp

4. Thai diem tinh thue, thai han nOp thue:

a) Thai diem tinh thue thgc hien theo quy dinh tai Dieu 35 Thong to nay;

b) Thai han nOp thue thgc hien theo quy dinh tai khoan 6 Dieu 42 Th8ng to nay.

5. Thu nop, hoan tra:

a) Thu nOp:

a.1) Truang hgp thue nhap khau thuec loai chuyen thu thi thue tg ve, thue ch8ng ban pha gia, thue chong trg cap dirge nOp cang vao tai khoan thu ngan sach tuang Ung;

a.2) Truang hop nguyen lieu, vat to nhap khan de san xuAt hang xuAt khau; hang hoa tam nhap - tai xuat, thue nhap lchau dugc nep vao tai khoan tien gin dm co quan hai quan thi thue -tg ve, thue ch8ng ban pha gia, thue thong trg cap dirge nOp vao tai Ichohn -Oen ph caa co quan hai quan nhu thu8 nhap khan.

b) Hoan tra.:

, SO tien thue tg ye, thue cheng, ban pha gia, thue chOng,trg cap da theo Quyet dinh ap dtmg thue ttr ve, thue chong ban p ha gia, thue chong trg cap tam then oh BO truang BO Cong Thuong Ian hon so tien thue phai sau khi c6 Quyet dinh ap dung thue tg ve, thue chOng ban pha gia, thue chOng trg cap chinh thin dm Be twang BO Cong Thuang dirge hoan tra cho doi tugng nOp thue.

Thu tic hoan tra tien thue nOp thin thgc hien theo quy dinh tai Dieu 49 va. Dieu 132 Thong to thy.

6. Thu nOp thue, hoan thue va cac chinh sach thue, quan ly thue khac thgc hien theo huong dan rieng dm BO Tai chinh.

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Dieu 40. Ap dung can co• tinh thug doi voi mot sof, truirng hap ddc biet

1. Deli vai hang hod thay dai mpc dich sir dung so yeti Irmo dich da dirge xac dinh thuOc doi tugng khong chin thug, mien thug, xet mien thud hoe da dune ap dung thug suat uu, uu dai dde biet, mire thug theo han ngach thug quan thi can cir de tinh time IA tri gia tinh thug, thug suat va gid tai than diem Bang 14 to khai moi. Trong deo:

a) Tri gia hai quan dal yeti hang hepa nhap khau thyc hien theo quy dinh tai Luat Hai quan, Nghi dinh so 08/2015/ND-CP va Thong to cua BO truemg BQ TM chinh quy dinh ye tri gia hai quan doi yeti hang hoa xuat khan, nhap khau;

b) Thus sat de tihh thug nhap khau ap dung theo mire thug tai tiled diem Bang 14 to khai mgi; rieng doi veri el to, xe gait may la tai san di chuyen cua ding dan Viet Nam dinh cu o nu& ngoai da dirge giai quyet clang 14 thuang tru tai Viet Nam va o to, xe gan may dm doi tugng dirge hugng quyen uu dai, mien trir tai Viet Nam thay doi myc dich sir dung thyc hien theo quy dinh Hong dm BO TM chinh.

Truerng hgp nguiri nQp thud thay dOi muc dich sir dung, chuySn tieu thy. not dia nhung khong to giac ke khai, nOp thug vol ea quan hai quan, neu ca quan hai quan hoc ca quan chirc nang khac kiem tra phat hien thi bi an dinh so tien thug phai nOp va bi xi( phat theo quy dinh tai Dieu 21 Thong to nay.

2. Doi vol hang hoa san xuat, gia cOng, tai chS, lap rap tai khu phi thug quan co sir dung nguyen lieu, linh kiln nhap khau tir nuot ngoai neu tai khoan 16 Dieu 103 Thong to nay thi thyc hien tinh thug theo quy dinh cita Thu tuang Chinh pha ve vile ban hanh ca the, chinh sach tai chinh doi veri khu kink to cira khan va eae van ban huOng dan dm BO Tai chinh.

, 3. Doi yeti hang hod. nhap khauphai chiu them mot trong,cac bien phap ITS thue nhdp khau (thug to ve, thug chong ban pha gia, thue chong try cap, thug chong phan biet doi xir) thi gia tinh thug tieu thy ddc biet, gia tinh thug gia tri gia tang phai cong them thug to ve/chong ban phd gia/chong trg cap/chong phan biet dal xir.

Muc 5 Quy dinh ve nop thug, l? phi

Dieu 41. Bong tien nib thue

1. Thus dOi von hang hod xuat khau, nh'dp khau dirge n0p,ban‘ g tang Ten Viet Nam. Trong hgp nem thug bang ngoai thi ngueri nOp thug phai nip bang loci ngoai to to do chuyen doi theo quy dinh. Tr gia quy doi ngoai to ra dong Viet Nam thyc hien theo quy di/1h tai khoan 2 Dieu 35 Thong to nay.

2. Tracing hop phai nOp thug bang ngoai to nhtmg chua co gia chinh thirc _tai thai diem dangktto khai•

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a) Ngued nop thug dugc tam nap thug bang ngogi te trok khi thOng quan hoac giai ph6ng hang, sau khi ce, gia chinh thdc ngued nap thug nhan dugc tien ngoai te thanh toan to Ichach hang ntrac ngoai thi nap tien thug chenh lech (nen co) bang ngoai te; hoac

b) Ngued nap thug dirge tam nap thug bang ding Viet Nam truac khi thong quan hoac giai phOng hang, sau khi cep gia chinh thirc, ngueri nap thug nhan dirge tien ngoai te thanh toan tiz Ichach hang nu& ngoai thi nap tien thug chenh lech (ngu co) bang ngoai te. Ty gid quy ngoai te ra d8ng Viet Nam thgc hien theo quy dinh tai khoan 2 Dieu 35 Thong tu nay.

Dieu 42. Thin han nop thue Thai han nap thug dOi yeti hang hod xuat khan, nhap khau thgc hien theo

quy dinh tai khoan 3 Dieu 42 Luat Quan ly thug dirge &ilia &A, Nil sung tai khoan 11 Dieu 1 Luat sin di3i, b8 sung mat so dieu cua Luat quail lY thug so 21/2012/QH13 va dirge hieing dan cu thg nhu sau:

, Doi ved hang hga nhap khau la nguyen lieu, vat tu san xuat hang xuat khau:

a) Dg dugc dp dung thed han nap thug 275 ngay, kg to ngay (tang 14/ to khai hai quan, ngued nap thug phai dap ung di" cac dieu kien:

a.1) Phai co ca so san xuat hang xuat khan tren lanh tha Viet Nam: Co quyen sir dung hap phdp mat bang san xuat, nha xtrOng (bao gam ca nha xuerng gan lien tit dat dai); c6 quy'en so him hoac quyen sit dung hop phap dal veld may m6c,,thiet bi tai ca, se; san xuat hap vesi nguyen lieu, vat tu nhap khan de san xuat hang him xuat khau;

a.2) Co hoat clang xuat khau, nhap khan trong then_ gian it nhat 02 nam lien tue tinh den ngay clang kY to khai hai quan cho 18 hang nguyen lieu, vat tu nhap khau de san xuat hang h6a xuat khau yd. trong 02 nam do dirge co quan hai quan xdc dinh la:

a.2.1) Kheing bi xcr 15, ve hanh vi buon lau, van chuygn trdi phep hang hoa qua bign Obi;

a.2.2) KhOng bi xir ly ve hanh vi ten thug, gian lan thuang mai;

a.3) Kheing ng tien thug qua han, tien cham nap, tien phat doi voi hang hoa xuat khau, nhap khau tai thed diem clang ky to khai;

a.4) Khong bi co quan quan ly nha nuere co tham quygn xir phat vi pham trong linh vuc ke man trong 02 nam lien tuc tinh to ngay clang lcY to khai hai quan trec ve truerc;

a.5),Phai thuc hien thanh toan qua ngan hang dd. ved hang h6a nhap khaude san xuat xuat khau. Cac truang hop thanh toan dugc coi nhu thanh toan qua ngan hang xir 1y theo quy dinh tai khoan 4 Phu luc VII ban hanh kern Thong tu nay.

Ngued nap thug tu ke khai va chiu trach nhiem nu& phap luat vg viec ke

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khai du dieu kien duge ap dung tiled han nOp thue 275 ngay theo mau so 04/DICNT-SXXIC/TXNK Phu lye VI ban hanh kern theo Thong tu nay.

b) Truett-1g hop fry thac nhap khan: ngueri uy thac phai dap img day da the dieu kien tai diem a va e6 hop dOng n'y thae nhap khau; ngued nhan uy thac nhap khau phai dap ling the dieu hen quy dinh tai diem a.2, a.3, a.4, a.5 khoan nay;

c) Tnrang hop cong ty mc nhap khau cung img cho cac cong ty thanh vien true thu0c; cong ty thanh vien nhap khau cung img cho cong ty thanh vien khac; clang ty thanh vien nhap lchau de cung img cho don vi true thuee cling ty thanh vien:

c.1) COng ty mc nhap khau, cung img cho cac clang ty thanh vien true thuOc, thi cac cong ty thanh vien true thuoc phai dap img cac dieu kien quy dinh tai diem a.1, a.2, a.3, a.4; ding ty mg phai dap Ung the dieu kien quy dinh tai diem a.2, a.3, a.4, a.5 khoan nay;

c.2) Cling ty thanh vien nhap khau cung Ung cho cling ty thanh vien khac, thi cong ty thanh vien khk phai dap img cac dieu kien quy dinh tai diem a.1, a.2, a.3, a.4; Gong ty thanh vien nhap khau phai dap ling cac dieu hen ply dinh tai diem a.2, a.3, a.4, a.5 khoan nay;

c.3) Cong ty thanh vien nhap khau de cung img cho don vi true thuOc ding ty thanh vien:

c.3.1) Dan vi true thuOc san xuat va xuat khau san pham nhung ca so san xuat thuOc quyen sir dung, may m6c thiet bi thuOc quyen ser huu, quyen sir dung cua cong ty, thanh vien, thi don vi true thuOc - phai dap img cac dieu kien quy dinh tai diem a.2, a.3, a.4; cong ty thanh vien phai dap img cac dieu kien quy dinh tai diem a khoan nay;

c.3.2) Dan vi true thuOc san xuat va xuat khau san pharn va cd so san xuat thueic quyen sir dung, may mac thiet bi thuOc qUyen ser hire, quyen sir dung tha don vi five thuOc thi don vi true thuOc phai dap img cac dieu kien quy dinh tai diem a.1, a.2, a.3, a.4; cong ty thanh vien pith dap img cac dieu kien quy dinh tai diem a.2, a.3, a.4, a.5 khoan nay.

COng ty mc, cong ty thanh vien nhap khau cung img nguyen lieu, vat tu khi dang 14/ lam thu tpc nhap khau nguyen lieu, vat tu phai cung cap cho co quan hai quan noi lam thir tuc dank sach don vi thanh vien, don vi live thuOc da , , ke khai yeti co quan thue de duge cap ma se thue theo quy dinh tai Thong tu 80/2012/TT-BTC ngay 22/05/2012 tha BO Tai chinh.

d) Tnrong hop IchOng dap .img du the dieu hen neu tai diem a khoan nay, nhung duge to chire tin dung bao lath so thue phai nOp thi viec bao lath thue hien theo quy dinh tai Dieu 43 Thong tu nay. Thai han nOp thue theo thed han bao lath nhung tOi da khong qua 275 ngay Ice tit ngay clang 1c17 to khai hai quan va khOng phai nop tien cham nOp trong thin han bao lath;

d) Hang hoa là nguyen lieu, vat tu nhap khau de san xuat hang hoa xuat lchau da duot ap dung thai han nop II-Me 275 ngay nhung khong san xuat hang

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xuat khAu hoAc kiem tra, phat hien khong dap ung du met trong cac dieu kien quy dinh tai diem a khoan nay hoac xuat khau san pham ngoai then han nep thue thi xfr 15r nhu sau:

d.1) Chuygn tieu thy not dia: Ngueri nep thug phai nep du cac loai thug phai nep theo quy dinh cfm phap,luat truOt khi hoan thanh Ale chuyen tteu thy not dia.; thu tyc khai bao chuyen tieu thy‘nei dia, dang khai mai va tinh thue thyc hien theo quy dinh tai Dieu 21, Dieu 40 Thong tu nay;

d.2) Xudt khAu san pham ngoai that han nep thug 275 ngay: Nguai nep thue dap Ong du the diet' kien dugc ap dyng that han nep thue 275 ngay nhung xuat lchau san pham ngoai thai han quy dinh do chu IcST san xuat, dy tat dai hem 275 ngay hoAc do phia lchach hang hity hop d8ng hoAc,k6o dai then gian giao hang dirge gia han thai han Dap thue theo quy dinh tai Dieu 135 Thong tu nay;

d.3) Truang hgp Ichong dap Ung du met trong the dieu kien quy dinh tai diem a khoan nay (va khOng c6 bao lanh): ngueri nep thue phai nep du cac loai time va tien sham nep ke ngay dang IcY khai hang h6a nhap khau den ngay that nep thue va bi xfr phat vi pham theo quy dinh.

2. DM vei hang hoa kinh doanh tam nhap-tai xuat

a) Ngueri nep thug phai net thug nhap Ichau, cac loai thug 'chat theo quy dinh cua phap luat (neu co) tarot khi hoan thanh thu tyc hat quan hang tam nhap. Truang hop chua nep thue, neu dirge to chile tin dung than, ban lath so tien time phai nep thi vies bao lath thyc hien theo quy dinh tai Dieu 43 ThOng tu nay., Thai han nep thue theo thin han bao lath nhung toi da IchOng qua 15 ngay ke to ngay het thai han tam nhap-tal xuat (Icheing ap dung cho thai gian gia han thai han tam nhap-tai xuat) va IchOng phai nep tien sham nep trong thin han bao lanh;

b) Truang hop tai xuat ngoai thai han bao lath thi phai nop tien sham nep ke,tir ngay het thai han bao lanh den ngay xuat hoAc den ngay thyc nOp thue (neu ngay thyc nep thue truac ngay thyc tai xuat);

c) Truang hop da dirge ap dung thai han nep thug theo thai hart bao lath nhung chuyen tieu thy not dia thi phai nOp,dU cac loai thue theo quy dinh cua phap luat truefc khi hoan thanh thu tut chuyen tieu thy nei dia. Thu tut khai bao chuyen tieu thy not dia, ;Tang kY to khai mai va tinh thue thtrc hien theo quy dinh tai Dieu 21, Dieu 40 Thong tu nay.

3. Doi voi hang hoa xuat Ichau, nhap IchAu theo quy dinh tai diem c khoan 3 Dieu 42 Ludt Quan1Sithu8 dirge situ doi, bo sung tai khoan 11 Dieu 1 Luat saa doi, be sung met, sO dieu a Luat quan thue sO 21/2012/QH13 nguoi nep thue phai nep thue truerc khi thong quan hoac giai ph6ng hang

Truang hop dirge to clam tin dung bao lanh so thue phai nOp thi viec ban lanh thue hien theo quy dinh tai Dieu 43 Thong tu nay. Thai han nep thue la thai han bao lanh t8i da la 30 ngay ke tir ngay dang ky. to khai hal quan nhung trong thai gian bao lanh phai nep tien sham nop ke tir ngay thong quan hoAc giai

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phong hang den ngay thirc nop thue. Tien cham nop thus hien theo quy dinh tai Dieu 106 Luat sfra doi, be sung met so diet' caa Luat Quern ly thue so 21/2012/QH13, Va dirge sfra doi, be sung tai Luat sfra be sung mot so dieu dm cat Luat ve thue so 71/2014/QH13 va hiramg dan tai Dieu 133 Thong to nay.

4. Thai han n0p,thue doi voi met se truOng hgp dae tha, tit truong hgp dirge nop dan tien thue ng quy dinh tai khoan 25 Dieu 1 Luat sfra dein, b8 sung met so dieu cua Luat Quad. lY thue so 21/2012/QH13:

xuat khan, Hang hoa xuat kheu, nhap kheu dang icY to khai hai quail met Mn de

xuat khan, nhap khan nhi8u len quy dinh tai Dieu 36, Dieu 93 Thong to nay thi thai han nop thue thue hien theo loai hinh tucmg ling quy dinh tai Dieu nay va ap dung doi vdi tong Ian thirc to xuat khau, nhap khan;

b) Hang hod xuat khan, nhap kheu con trong sir giam,sat tha ea quan hai quan, nhung bi ca quan Nha nude co therm quyen tam gift de dieu tra, cher xir 157 thi thdi han nop thue doi vidi tang truong hgp thue hien theo quy dinh dirge tinh tit ngay ca quan nha nuere c6 therm quyen co van ban cho phep giai tog hang hoa der tam gift;

c) Hang hod nhap kheu phut vu true tiep cho an ninh, guile phong der dirge thong quan hoac giai phong hang, trong thin gian cher xet mien thue neu hem tra, xac dinh hang 116a khong thuec den tugng dirge xet mien thue thi phai nop der cac loai thue, tinh lai thin han nop thue va tien cham nop ke 'dr ngay thong quan hoac giaiphong hang den ngay thue nop time va bi xfr phat vi pham theo quy dinh (neu co);

d) Hang hod nhap kheu phut vu true -dap nghien cfru khoa hgc, gian due, dao tao thuOc doi tugng dirge xet mien thue, trong thin gian cher xet mien thue, ngueri nop thue phai thue hien quyet dinh cu8i cling cua cg quan hai quan ye so lien thue phai nop. Trueng hgp hem tra, xac dinh hang h6a kh8ng thuee doi tugng dirge xet mien thue thi phai nop du cac loai thue, tinh lai then han nop thue va tien cham nop ke tic ngay thong quan hoac ,giai phong hang den ngay thue nop thue va N xfr phat vi pham theo quy dinh (nOu co);

d) Hang hoa dirge thanh town bang nguen van ngan sash nha nude, nhung chua dirge thanh town, thi thai han nop thue trong vong05 ngay lam viec ke tic ngay nhan dirge tien to ngan sash nha nude thanh toan de nop thue.

Qua thai han neu teen, ngued nop thug chin flop tien thue vao Ngan sash nha nude thi phai nop tien chain nop theo quy dinh tai Dieu 133 Thong to nay.

Nguiri nop thug co trash nhiem xuet trinh van ban, churls tic cua Kho bac Nha nude ye so tien dirge thanh town tir ngan sash nha nude de nop thue vai cg quan hai quan ncri clang ky ter khai: 01 ban chap;

e) Tniong hgp khai boo nop be sung tien thue thieu thi thai han nop se tien thue thieu doge ap dung theo thai han nop thue elm ter khai do5.

5. Thai han nop thug doi veri s6 tien thud an dinh

a) Cac ter khai hai quan dang k5/ ke tir ngay 01/7/2013, ca quan hai quan

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an dinh so tien thud phai nep thi thin han nOp tien thud An dinh dugc ap dung theo thai han nOp thue cua to khai do;

b) Ck to khai hai quan dang kYT truck ngay 01/7/2013, nhung ca quan hal quan ban hanh quyet dinh an dinh thud tit ngay ThOng to nay c6 hieu lye thi thai

nOp thue dOi vol so tien thue an dinh la ngay ca quan hai quan ban hanh quyet dinh an dinh thud.

6. Thai han nOp thud deli vai dau the, xuat khan; hang h6a ap dung thud to ve, thue ch8ng ban pha Oa, thud thong trg cap (trir thai han nep thue to ye, thue thong ban pha gia, thue chong trg cap doi vai hang h6a la nguyen lieu vat to nhap khau de san xuat hang xuat khau, hang kinh doanh tam nhap - tai xuat thuc hien nhu thai han nep thud quy dinh tai diem a, d khoan 1, diem a khoan 2 Dieu nay) thus Men theo quy dinh tai diem c khoan 3 Dieu 42 Luat quan ly thue duce sua doi, b8 sung tai khoan 11 Dieu 1 that sfra doi, bo sung met so dieu eita Lust quan ly thud so 21/2012/QH13. Theo de, thai hart nOp thue thuc hien theo quy dinh tai khoan 3 Dieu nay.

7. Thai han nep thud ddi vol truang hap chua co gia chinh thirc tai thai diem thong quan hoac giai phang hang hoa, ngubi nOp thue phai tam nOp thue theo gia khai Mo. Thai han nOp thue thuc hien theo quy dinh tai khoan 3 Dieu nay.

Truerng hgp so halt thug tam nOp haat so tien thug dirge bao lanh truerc khi thong quan hoac giai phang hang nh6 han so tien thue phai nOp khi c6 gia chinh thuc thi ngued nOp thue phai nOp so tien thue chenh lech glib tien thud phai nOp khi ce, gia chinh thirc vol gia tam tinh (neu co) tai thai diem chot gia chinh thuc, khong phai nOp tien chain nOp teen so tien thue ch'enh lech phai nep. Thai diem ch8t gia chinh that thuc hien theo quy dinh cua phap luat.

True:mg hgp so tien thud tam nep hoac so tien thug dirge bao Mph trtroc khi thong quan hoac giai ph6ng hang len han so tien thue phai nep khi co gia chink thuc thi viec xu ly tien thue nqp thira thuc Hen theo quy dinh tai Dieu 49 va Dieu 132 Thong to nay.

8. Thai han nOp tien thud cita phi ban quyen, phi giay phep va khoan tien do nguai nhap khau phai tra tiz so titan thu dirge sau khi ban lai, dinh doat, sir dung hang nhap khau kh8ng xac dinh dirge tai thai diem dang ky to khai (do phu thuOc vao doanh thu ban hang sau nhap khan hay ly do khk dirge quy dinh cu the tai hgp dong mua ban hang hoa hoac van ban th6a thuan rieng ye viec tra phi ban quyen, phi giay phep) la ngay dang kY to khai bo sung sau thong quan.

9. Thai han nOp thue gia tri gia tang ddi voi thidt bi, may mot, phuang tien van tai chuyen dung nam trong day chuyen tong nghe va vat to xay dung thuee loai trong ntrac chua san xuat dirge can nhap khau dg tao tai san co dinh; nguyen lieu san xuat the an than nuOi va thu6c trir sau nhap khau thue hien theo quy dinh tai diem c khoan 3 Dieu 42 Luat quan ly thue dirge saa doi, b8 sung tai khan 11 Dieu 1 Luat sfra dOi, bo suns met so dieu cua Luat pan ly thue so 21/2012/QH13; khoan 1 Dieu 3 Luat so 71/2014/QH13 bill sung khoan

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• 3a Dieu 5 Luat Thue GTGT; va huong dK'n tai Dieu 43 Thong to nay va cac Thong to huong dan dm BO truang Be TM chinh.

Dieu 43. Ban lanh set tien thug phai nOp

1. Viec bao lath so.' tien thug phai nop dirge thac hien theo mOt trong hai hinh thee: bao lanh rieng hoac bao lath chung.

a) Bao lath Hong la viec to chile tin dung boat dOng theo quy dinh cua Luat cac to chirc tin dung cam ket bao lath thue hien day du nghia vu nop so tien thud cho met to khai hai quan hang hod xuat khau, nhap khau. Trobng hop da dugc to chirc tin dung nhan bao lath nhung het thbi han bao lath ma ngubi nOp thug chua nOp tien thug va tien cham nop (neu c6) thi to chirc nhan bao lath c6 tech nhiem nOp du tien thug, tien cham nOp thay ngtrai nop thug theo quy dinh tai khoan 11 Dieu 1 Luat sea doi, be sung mOt s6 dieu cua Luat Quan 1y thud s6 21/2012/QH13; khoan 2 Dieu 114 Luat Quan lY thud;

b) Bao lath chung la viec to chirc tin dung boat dOng theo quy dinh cua Luat cac to chat tin clung cam kdt bao lath thue hien day du inghia vu s6 tien thug cho hai to khai quan hang hod xuat khau, nhap khau trey len tai mot hoac nhieu Chi cue Hai quan. Bao lath chung dirge tra lei, duce khoi phut mire bao lath Wang img voi so tien thug da nOp.

Trubng hop da dirge to chire tin dung than bao lanh nhung hdt thin han bao lanh dai v6i tang to khai ma ngubi nop thug chua nop thug va Wen chasm nOp (neu co), thi to chirc tin dung than bao lath c6 trach nhiem Op, dutien thug,tien cham nOp thay ngabi nOp thug theo quy dinh tai khoan 11 Dien 1 Luat sire dOi, be sung mOt so dieu cua Luat QuanlY thug so 21/2012/QH13; khoan 2 Dieu 114 Luat Quan 157 thug.

2. Ca quan hai quan chap nhan ap dung bao lanh neu dap img day a cac dieu hen sau:

a) Dieu kien ngubi nop thud duct ap dung baO lank

a.1) Ngtrobi nOp thud c6 boat do, ng xuat khau, nhap khau t6i thieu 365 ngay tinh den ngay clang kyr to khai hai ,quan cho 10 hang xuat khau, nhap khau. Trong tiled gian 365 ngay trey ye tube ke tir ngdy tang ky to Thai hai quan cho 10 hang xuat khau, nhap khau dirge ca quan hai quan xdc dinh la-

, a.1.1) Khong co trong danh sach da bi xir 1y ve hanh vi buOn lau, van chuyen trai phep hang hod qua bien gioi cua ca quan hai qUan;

a.1.2) KhOng c6 trong danh sach da bi xir 15r va hanh vi tr6n thus, gian len thug elm ca quan hai quan;

a.113) Kh6ng qua hai len bi xir 15, vecac hanh vi vi pham khac ve hal quan (bao gem ca hanh vi Thai sai elan den thieu só tien thug phai nOp hoac tang so tien thug dirge mien, giam, hoan, khOng thu) veri mire phat lien vugt them quyen elm Chi cue truang Chi cue Hai quan theo quy dinh cua Luat Xa ly vi pham hanh chinh.

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a.2) KhOng co trong danh sach con ng tien thug qua Ilan, tien chgn n0p, tien phat tai theri diem dang kY to khai hai quan.

b) Co Thu bao lath cua t6 chfrc tin dung dugc thanh lap va hog dOng theo Luat cac to chirc tin dung ghi 1.6 so tien thug thuc hien bao lank, tiled han bao lath, cam ket veri co quan hai quan lion quan ye vile bao dam kha nang thuc hien va chiu trach nhiem nOp du tien thug va lien chlam n0p thay cho ngueri nOp thug khi het filth han bao lath nhung ngued nop thug chua nOp thug.

3. ThU tug doi v6i hinh thuc bao lath rieng

a) Khi lam thil Mc cho 18 hang xuat khan, nhap khau, neu thuc hien bao lanh ngueri nOp time n0p Thu bao lath cua to chirc tin dung nhan bao lanh cho co quan hai quan;

b) NOi dung Thu bao lath Hong thuc hien theo mau s6 05/TBLR/TXNK phu luc VI ban hanh kern ThOng to nay;

c) Co quan hai quan Iciem tra cac dieu kiln bao lath theo huong don tai khoan 2 Dieu nay, not dung thu bao lath theo mau va xtr ly vile bao lath nhu sau:

c.1) Xac dinh th&i han nOp thud theo theri han bao lath nhung khong dugc qua theri han quy dinh tai khoan 3 Dieu 42 Lula Quan 1,3'r thug dugc doi, bo sung tai khoan 11 Dieu 1 Lust gen doi, bo sung mot so dieu cda Luat Quan ly thug so 21/2012/QH13;

c.2) Trueng hop so tien thug bao lath nhe han so tien thug phai n0p, Chi cue truang Chi cuc Hai quan quyet dinh thong quan s6 lugng hang h6a twang ung \Teri so filen thug dugc ban lath va chiu tech nhiem tru6c phap Nat ve vile xir 1Y nay. Truerng hop rigueri nOp time muon thong quan cho town b0 10 hang, ngueri nOp thug phai nOp so tien thug chenh lech chua dugc bao lath truerc khi nhan hang.

Truemg.hop hang h6a nhap khau dugc bao lath la hang reri, hang kill Ma long co WO tit bao lath it han so tien thug phai n0p, Chi cue truang Chi cuc Hai quan quyet dinh thong quan se, lugng hang hoa t8i da khong qua so lugng tuong ung veri so tien dugc bao lath;

c.3) Truerng hop khong dap -Ong day da cac dieu kiln bao lath, cctr quan hai quan co van ban thOng bao to chOi ap dung bao lath cho ngueri nOp thug biet. Truerng hop nghi nger tinh trung thuc dm Thu bao lath thi co van ban trao doi veri to chirc tin dung bao lanh de xac mink

d) Theo doi, xa 1S7 vile bao

d.1) Het theri han nOp thug nhung nguei nOp thus chua nOp het só tien thug dugc bac. Mph thi to eh& tin dung nhQn bao lanh có trach nhiOm nOp do so flan thug va tien °ham nOp (net' co) thay cho ngueri nOp thug;

d.2) Co quan hai quan co tech nhiem theo doi, don dOc nhac nba nguth n'Op thug, to chat tin dung thin bao lanh thuc hien Op du tien thug, tien chain

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nop vao ngan sach nha throe theo dung quy dinh

Ca quan hai quan nai phat hien to thuc tin dung nhan bao lanh Icheng thuc hien dung cam kat c6 trach nhiem thong bao bi.ng van ban hoar tren He thong cid lieu dien tir (neu.da c6 thong dit lieu dien tir) cho the dan vi hai quan tren pham vi toan quit de IchOtig chap nhan Thu bao lath cua to chirc tin dung do;

d.3) Truing hop ngueri nop thue va to chirc tin dung than bao lath cling ding thai nop thud, tien cham nop (nau co) thi tien thue, tien cham nop, nop thira duct hoan tra cho to elide tin dung nhan bao lank

4. Thil tut dai voi hinh thuc bao lanh chung

, a) Truck khi thu flit cho hang hoa xuat khAu, nhap khau, ngueri nop thue c6 van ban giri Chi eve Hai quan nai clang 1c5T to khai de nghi dugc bao lath chung cho hang hod nhap khau theo man so 06A/ODNBLC/TXNK phu hie VI ban hanh kem Thong tu nay;

b) NO. dung Thu bao lath chung thuc hien theo mau so 06/TBLC/TXNK phu lue VI ban hanh kem ThOng tu nay;

c) Ca quan hai quart nai clang k5r to khai kiam tra the dieu kien bao lath huong, clan tai lchoan 2 Dieu nay. Truing hop dap ling cac dieu kien bao lath thi chap than bao lath chung cho cac to khai hang hoa xuat khau, nhap Ichau cua ngueri nop thue dang IcSr trong khoang thai gian ngueri nop thue de nghi dugc bao lath ghi teen Thu bao lath, xac dinh thai han nop thue theo tiled han bao lath dai yen timg 18 hang theo qui dinh

Twang, hop khiing dap ling cac dieu kien bao ca quan quan cep van ban tir choi ap dung bao lath va th8ng bao cho ngued nop thue biet.

Twang hcp, nghi ngo tinh trung thuc dm Thu bao ca quan hai Tian c6 van ban trao dOi voi to chirc tin dung bao lath de xac minh, xir ly theo quy dinh;

d) Truing hop so tien bao lath con lai nhO han s6 tien thue phai nop dugc xir 15r Wang to nhu quy dinh tai diem c.2 lchoan 3 Dieu nay;

d) Viec theo xir 15r bao lath thuc hientuang,tv nhu diem d lchoan 3 Dieu nay va phai theo dal trir lid, dam bao so flan thue mai len bao lath phai nhe han hoac bang so du dm bao lath chung va dugc khoi phut han mire bao lath tuang ling voi so thue da nop cua to khai sir dung bao lath. Han muc con lai cua thu bao lath dugc can cu tren han mire ban dau, cua athu bao lath trir (-) so tien thue da thuc hien bao lath tong (+) so tien thue da nop vao Ngan sach Nha nu& cho cac to khai da thvc Men bao lath chung;

e) Truing hop to chirc tin dung than bao lath co van ban da nghi dirng sir dung bao lath chung (hily ngang): Ca quan hai quan khi than dugc van ban 40 nghi dung bao lath chung cua to chile tin dung than bao lath thi thuc hien dimg ngay viec sir dung bao lath chung do tren HO thOng, co van ban thong bao cho to chirc tin clung viec chap thuan dimg bao lath chung voi dieu kien tien thue,

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tien cham nep, tien phat (neu co) ciia cac to khai da sir dung bao lanh chung do da dugc nOp du vao ngan sach Nha nuerc.

5. Truang hap bao lanh thug bang phuong thirc dien tir cua cac ngan hang thuong mai dal IcY ket, thee thuan phoi hop thu vdri Tong cue Hai quan: Khi nhan dugc thong tin so tien bao l'Anh thug tai ngan hang thuang mai qua He thong thanh town dien tir tren tong thanh town dien tir ciia Tong cnc Hai quan, co quan hai quan cap nhat vao co so, chi lieu cila Tong one Hai quan va chap than thong quan hang h6a. Viec theo doi, xir ly bao lanh thuc hien tuong tu nhu diem d khoan 3 va diem d khoan 4 Dieu nay.

Dieu 44. Dia diem, hinh thtrc nop thue

Dia diem, hinh that nOp thug thuc hien theo quy dinh tai Thong tu se 126/2014/TT-BTC ngay 28/8/2014 dm BO Tai chinh quy dinh met so thit tic ye ke khai, thu,n0p thue, tien chain n0p, tien phat va cac khoan thu khac den yeti hang h6a xuat khau, nhap lchau.

Dieu 45. Thu ne'p le phi hai quan

1. Doi tugng, mirc thu, che do thu, n0p, quan ly, sir dung le phi hai quan thuc hien theo Th5ng tu se 172/2010/TT-BTC ngay 02/11/2010 hucing din mirc thu, the de thu, nop, quan ly va sir dung 10 phi trong linh vue hai quan.

Truerng hop phai tach to khai do to khai hai quan qua 50 dong hang hoac met mat hang co so tien thue vugt se ky tu cua 8 so tien thue ten to khai hoac tong so tien thue elm to khai quan vugt se ky dm tong so tien thug ten to khai thi chi thu le phi hai quan cua to khai hai quan dau tien.

2. Hinh thuc nep:

Npreci khai hai quan nOp tien 10 phi hai quan bang chuyen khoan theo thong bang phuong thuc dien tir hoac bang filen mat. Tong cuc trugng Tong cue Hai quan to chirc, thuc hien viec thu 10 phi hai quan dien tir qua ngan hang thuong mai hoac to thuc duce co quan hai quan ny nhiem thu.

3. Dia diem nep:

Nguai nOp 10 phi hai quan thuc hien chuyen tien, nep tien tai Kho bac Nha rank, to chirc tin dung, to chirc dugc co quan hai quan fry nhiem thu, hoac tai co quan hai quan.

4. Thil tic nOp:

a) Truong hep nep le phi theo thong:

a.1) Cham that trong,thed gian 10 ngay dau cita thong tier) theo, nguoi khai hai quan phai nOp se tien 10 phi hai quan phai nOp cua thong tnrarc vao tai khoan thu 10 phi hai quan cua ca quan hai quan not dang IcY to khai. He thong ice toan tap trung cua co quan hai quan tu Ong trir lin so tien le phi ngueri khai hai quan con ng theo tat tu ng le phi dm to khai co thed gian 'fang lcY truerc trir trugc, to khai hai quan dang kY sau trir sau;

a.2) Co quan hai quan not clang lcY to khai hai quan kiem tra, doi chieu

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danh muc cac to khai hai quan thuOc doc i tug phai nOp le phi hai quan, hach toan Ice toan so tien le phi hai quan phai thu, da thu, con ng theo quy dinh hien hanh;

a.3) Twang h9p nguai khai hai quan nop le phi hai quan qua to chIrc dirge ea quan hai quan i y nhiem thu, dinh k5/ vao ngay 5 hang thong, ca quan hai quan sung cap toan bo danh sash cac to khai phai nOp le phi hai quan cua nguai khai hai quan cho cac to chdc dirge ny nhiem thu qua Clang thanh Man dien to hai quan;

a.4) Can cu danh sash cac to khai phai nQp le phi hai quan do ca quan hai quan thong bop; to chirc dirge ca quan hai quan -UT nhiem thu le phi hai quan thgc hien thu Wen cna nguai khai hai quan va nap tien vao tai khoan lien gfri cua ea quan hai quan tai Kho bac Nha nuacc;

a.5) Dinh kS/, ngay 10 „ hang thong, to dirge ca quan hal quan iry nhiem thu c6 trach nhiem kiem tra, doi chieu, thanh khoan sO tien le phi hai quan phai thu, so tien le phi hai quan da thu, so tien le phi hal quan can ng cua tirng nguai khai hal quan yeti ca quari hai quan.

b) Truang hgp nguiri khai hai quan khong nOp le phi theo thong hoac khong lam thin Mc hal quan thuang xuyen tai mot Chi clic Hai quan thi nguai khai hai quan can dr thong bao le phi hal quan tren he thong de nOp theo tong tan phat sinh;

c) Truang h9p ngireri khai hai quan nQp le phi hai quan bang tien mat cho ca quan hai quan thi cling chirc hai quan ghi chfrng to thu le phi hal quan va hach toan thanh khoan le phi hai quan theo quy dinh.

5. Ca quan hal quan khong ap dung bien phap cuOng cher trong tithing hop nguai khai hai quan con thieu le phi hai quart. Nguai khai hai quan c6 trach nhiem nop du le phi hai quan trong thin han quy dinh tai Dieu nay.

6. Vies quan 1ST, theo doi ng le phi hai quan (nau phat sinh) dirge thgc hien tren He thong ke toan tap trung:

a) Chi cue Hai quan nai lam thil tie hai quan, khi nhan dirge bao coo thu nOp cila to chile dirge fly nhiem thu le phi hal quan phai lciem tra cu the chi tiet se tien le phi hai quan da thu, se, tien le phi hai quan da nop vao tai khaki tien gin cua ca quan hai quan ma tai Kho bac Nha nmac, doi chieu \Teti so flan le phi hai quan da thgc nOp co xac nhan cua Kho bac Nha nubc. Truang hgp c6 chenh lech gbh bao coo thu nop so flan: le. phi hal quan cua to chile dirge uy nhiem thu da nOp vao tai khoan tien gui cua ca quan hal quan yeti sO tien le phi hai quan co xac nhan cua Kho bac Nha nu6c thi phai lap bien ban xac dinh ro nguyen nhan de qui trach nhiem cu the;

b) Can cu so tien le phi hai quan t6 chuc dirge Uy nhiem thu da thu va thanh toan vbi ca quan hai quan, giay nOp tien vao ngan sash da phat hanh, va xac nhan da nop den cua Kho bac nha nuot, ca quan hai quan thgc hien hach toon ke toan so tien le.phi hai-quan da thu va-so tien 1G phi hai quan con phai-thu

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có bien phap quan ly thich hgp.

7. Thu tuc, trash nhiem va kinh phi LIS, nhiem thu le phi hal quan:

a) Viec ay nhiem thu le phi hai quan dirge thuc hien thong qua hgp ding gitta T8ng cue twang Tong cue Hai quan veri thu truing caa to chlrc dirge fry nhiem thu le phi hai quan theo mau so 07/UNTH/TXNK Phu ham VI ban hanh kern theo Thong to nay.

b) Trach nhiem dm to chirc dirge ay nhiem thu:

b.1) Xay dung ca sec He thong ding aghe thong tin ket not \Teri Ciing thanh town dien to hai quan de thuc hien hgp ding ay nhiem thu da ky.

To chirc dirge ay nhiem thu khong dirge uy nhiem lai cho bat dr ben thu ba nao thuc hien hgp thing ay nhiem thu da ky veri cg quan hai quan;

b.2) Tip nhan thong tin v8 vi'ec thu le phi hai quan to cg quan hai quan; to chirc viec thu va nip day da, kip thoi ti8n le phi hai quan da thu vao tai khoan tion gfri dm. CC/ quan hai quan tai Kho bac NM nuot. So tren le phi hai quan phai n'Op, vao tai khoan tien gin cu quan hai quan tai Kho bac NM ntrac la tong so flan da ghi thu troll cac chung ti thu le phi hai quan;

b.3) Cap chung to thu le phi hai quan cho ngubi nip le phi hai quan khi thu le phi hai quan theo clung quy dinh.

Lap Bang ke chi fi let chung tit thu chi ti8t theo tong dai tugng nip -Wen va lap giay nip lien vao Kho bac Nha intik;

b.4) Cham nhat ngay 10 caa thong sau, to chirc dirge ay nhiem thu le phi hai quan phai lap bao cao so dal thu, dal nip caa thong trtrac giri ca quan hai quan theo mau so 08/BCT/TXNK. Phu. lue VI ban hanh kern theo Thong to nay. Bon cao thu n'Op phai phan anh dugc so phai thu, so dal thu, so con ton ding, nguyen nhan ton king va lcian nghi cac glad phap don dos thu nip tiap;

b.5) Quyet toan s6 tiEn le phi hai quan da thu dugc \Teri cu quan hai quan.

c) Trach nhiem caa Co quan hai quan ay nhiem thu

c.1) Thong bao cong khai t6 thuc dugc ca quan hai quan ay nhiem thu phi hal quan de nguei khai hai quan bi8t va thuc hien;

c.2) Phat hanh th6ng bao s6 phai nep le phi hai quan trong thong, giao cho to chfrc dirge uy nhiem thu le phi truot ngay 5 caa thong sau qua COng thanh town dien tir hai quan;

c.3) Huth-1g don to chirc dirge uy nhiem thu le phi hal quan thuc hien thu le phi hai quan theo dung quy dinh;

c.4) Chi tra kinh phi ay nhiem thu cho to chae dirge ay nhiem thu le phi hai quan theo hgp ding ay nhiem thu da kY;

c.5) Kiem tra tinh hinh thu nip teen le phi hal quan cua to chac dirge ay nhiem thu le phi hai quan.

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d) Trach nhiem caa. Kho bac NM nuotc:

Chuygn chung to cho cot quan hai quan so tien to chile iry nhiem thu da nOp de ca quan hai quan theo dOi va quan 1Y;

d) Kinh phi tiry nhiem thu

Kinh phi ity nhiem thu dirge trich tir ngutm thu le phi hai quan tha cot quan hai quan. Mat phi tra cho ben ay nhiem thu theo thoa thuart gicra Tong cue Hai quan va ben dirge uy nhiem thu pha hap yeti dieu kien cu the theo timg thai Icy.

Viet chi tra kinh phi ay nhiem thu phai dirge that hien ding dgi tugng, thanh toan bang chuyen khoan thong qua tai khoan caa b8n dirge fly nhiem thu tai to chtic tin dung, Kho bac Nha nu&c. Kh8ng thgc hien thanh toan kinh phi ay nhiem thu bang tien met. Cu quan hai quan phai tra toan be, kinh phi cho ben dirge uy nhiem thu tren cot s& so tien le phi da thgc nOp vao tai khoan tien gui caa ca quan hai quan tai Kho bac Nha nu6c.

8. XU phat hanh vi vi pham tien le phi hai quan:

Mgi hardi vi caa ben dirge ay nhiem thu lam cham nOp tien le phi hai quan da thu vao tai khoan tien gni caa cu quan hai quan tai Kho bac Nha nuetc deu coi la hanh vi chigin dung tien le phi hai quan, ben &Jac ay nhiem thu le phi hai quan se bi xn 15T theo quy dinh caa phap luat hien hank.

Dieu 46. NOp thug' doi viri hang h6a phai phfin tich, giant dinh

doi veri hang hoa phai phan tich, ,giam dinh a dam bao xac dinh chinh xac so thug' phai nOp thi nguoi nOp thug' thus hien nOp thug' theo quy dinh tai khoan 2 Dieu 33 va Dieu 42 Thong to nay.

Ngu kat qua phan tich, giam dinh hang h6a khac so voi not dung khai cua ngueti nOp thug dan den c6 thay dOi vg so tien thug phai nOp thi sau khi ce, thong bao cua cry quan hai quan v8 ket qua phan tich, giam dinh, ngtred nOp thug' thgc hien khai b8 sung thong tin tr8n He th8ng, nop thug', khong phai tinh tien cham n0p, tong tiled ,gian oho ket qua phan tich, giam dinh hoc dirge hoar tra so tien thug' da. (n8u co) theo quy dinh cua phap

, Throng hgp ngubi nOp thug' khong khai bit) sung thi cu quan quan that hien an dinh thug'. Ngued nop thug' c6 trach nhiem nOp tien thug con thieu, tien chain nop va tien phat (neu co) theo quy dinh.

Dieu 47. Thu tty thanh toan tien thug, tien chfim nOp, teen phat

1. TiOn thug chua nop dm hang h6a dal dirge thong quan hoc giai phang hang la tien thug ng.

2. TiOn thus, tien cham nop, flan phat da den han nop phai thanh toan theo thir hr quy dinh tai Dieu 45 Luat Quan 1Sr thug' dirge sin dOi, 136 sung tai khoan 12 Dieu 1 Luat sira doi, WO sung mot so dieu cua Luat Quart lY thug' so 21/2012/QH13, trong do:

a) Tien thuS_ng, flan _chain n'Op. qua_han thuOc den tugng op dung_ ca.c.bie'n phap cu6'ng the la khoan ng qua han qua 90 ngay, ke to ngay het thed han nor) thug;

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b) Tien thue ng, tien cham nOp qua han chua thuOc dei tugng ap dung cat bien phop cuang che la khoan ng qua han chua qua 90 ngay, ke tiz ngay het thed han nOp thue.

3. Kho bac Nha nuoc, ca quan hai quan phi hop trao dei thong tin ve thu tien thue, lien chain n0p, tien phat de xac dinh thu to va thu theo dung tit* to quy dinh, ell the nhu sau:

a) Ca quan hai quan theo &id tinh hinh ng thug cua ngued nOp thue, hmang dan nguOi nOp thue nOp theo dung this tu, xay dung He thong tra thu du lieu de ngued nep thue to tra cuu va chap hanh nOp thue theo ding thu to quy dinh;

b) Can di chUng to nOp filen thue, tien cham n0p, tien phat Goa ngued nOp thite, Kho bac Nha nuot hach toan thu ngan sach Nha nu& va,luan chuyen thong, thong tin chi tilt cat khoan nOp cho ca quan quan biet de theo del va quan 1ST;

c) Truemg hqp ngued nOp thue nOp tien thus, tien cham nOp, den phat khong dungthutg, ca quan hai quan tap lenh dieu chinh so lien time da thu, gui Kho bac Nha nuerc de dieu chinh, &Mg thed thong bao cho ngued nep thue biet ve so tien thue, tien cham nop, tien ghat dugc dieu chinh; hoac yeu cau nguai nOp thue nOp cat khoan tit thue, tien cham n0p, filen phat con ng khat theo dung thu to thanh toan. Hang hoa xuat khau, nhap khan dm to khai hai quan mai phat sinh chi dirge thong quan khi ngued nep thue Ichong con ng qua han tien thue, -den cham nep, tien phat;

d) Truong hop nguoi nOp thue lchong ghi cu the so tien nOp cho tong loaf tien thue, tien cham n0p,, tien phat teen chung tit nOp thue, ca quan hai quan hach toan se tien thue, lien cham nod, tien phat da thu theo thu tg, d8ng thin thong bao cho Kho bac Nha nuac biet de hach toan thu ngan sach Nha nuerc va thong bao cho nguai nOp thue biet.

Dieu 48. An dinh thug

1. An dinh thue theo hmang dan tai Thong to nay la viec ca quan hai quan thuc hien quy'en han xac dinh cat yeu to, can cu tinh thue va tinh thue, thong bao, yen cau ngued nOp thue phai nOp so tien time do co quan hal quan xac dinh thuOc cat truong hop neu tai khoan 2 Dieu nay.

2. Ca quan hai quan thgc hien An dinh thue trong cat trmang hop quy dinh tai khoan 3 Dieu 33 Nghi dinh s6 83/2013/ND-CP.

3. Viec an dinh thue phai theo ditng cat nguyen the quy dinh tai Dieu 36 Luat Quan 132 thue.

4. Can dr de co quan,hai quan an dinh thug la se lugng, tri ,gia tinh thue, xuat xix hang hoa, mire thue suat thue xuat khau, nhap khau, thue tiou thu *lac biet, thue gia tri,gia tang, thue ban moi truang, thue to ve, thue thong ban pha gia,,thue thong trg cAp dm hang hoa thu toxuat khan, nhap khau; gia tinh thue; phuong phap tinh thue theo quy dinh va cac thong tin, ca sa du lieu khac quy dinh tai khoan 2 Dieu 39 Luat Quan ly thue, Dieu 35 Nghi dinh

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83/2013/ND-CP va quy dinh tai muc 5 Chuang II Thong tir nay.

5. Thom quyen An dinh thue thuc hien theo quy dinh tai Dieu 33 Nghi dinh so 83/2013/ND-CP.

6. Thu tue, trinh W an dinh thue

a) An dinh thud d61 voi hang hOa xuat khau, nhap khan duce thuc hien trong qua trinh lam thii tat hai quan hoac sau khi hang h6a da dugc thong quan hoac giai phong hang;

b) Khi thuc hien An dinh thud, ea quan hai quan phai An dinh so tien thug phai nap hoac an dinh tong yeu to lien quan (lugng hang, tri gia tinh thue, ma so, mire thue, xuat xir, ty gia, dinh mire...) lam ca sor xac dinh tong so tion thue phai nap, duce mien, giam, hoan (thong thu) elm tirng mat hang, to khai hai quan theo quy dinh tai Dieu 34 Nghi dinh s6 83/2013/ND-CP.

Twang hop an dinh timg yeu to lien quan den viec xac dinh so Wen thus phai nap, ca quan hai quan phai tinh so tien thue phai nap Wang img vbi yeti to an dinh va thong boo cho nguOi nap thue biet cang veri ket qua an dinh yeu to lien quan den viec xac dinh so tien thue phai nap;

c) Thu We, trinh to cu the:

c.1) Xac dinh hang hod thuOc d6i tugng phai An dinh thug theo hueng dAn tai khoan 2 Dieu nay;

c.2) Xac dinh each that an dinh thud theo quy dinh tai Dieu 34 Nghi dinh so 83/2013/ND-CP va thut hien tiep nhu sau:

c.2.1) Twang hop An dinh ding so filen thug phai nap:

c.2.1.1) Kiem tra, xac ,dinh cac can ca. tinh thud ougng hang, tri gia, ty gia, xuat xir, ma so, mire thue) theo quy dinh cua phap luat ye thue va phap luat khac co lion quan;

, c.2.1.2) Tinh tong so- tien thue phai nap; so tien thud chenh tech gifra so

flan thue phai nap vai so tien thud do nguari khai thue da khai, da tinh vada nap (neu da n0p);

c.2.1.3) Ban hanh quyat dinh an dinh thud, ban hanh quy& dinh xir phat vi pharn hanh chinh (neu co).

c.2.2) Tnrang hop an dinh timg yeu to lien quan lam ea so xac dinh tong s6 tien thue phai nap:

c.2.2.1) Kiem tra, xac dinh y6u to lien quan dam boo chinh xac, hop phap;

c.2.2.2) Xac dinh thai didm tinh thug va/hoac cac can dr tinh thud (lugng hang, tri gia, mire thu8...) teen ca sor ydu to lien quan duce an dinh va quy dinh caa phap luat ve thue, phap luat khac co lien quan. TruOrng hop khemg xac dinh duccthei diem tinh thue va/hoac cac can cir tinh thue cho hang hea cang loai chuyen d8i muc dich sir dung thuOc nhieu to khai hai quan khac nhau, thi so tien

--thue-an-dinh la s6 tien thue trung-binh-tinh - theo-quy-dinh-cita--cac- van .ban phap

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luat cep hieu lgc tai thiOi diem 'Tang kY to khai hai quan;

c.2.2.3) Tinh s6 tien thue phai nap; se tien thue chenh Lech glib s6 tien thue phai nep v&i so tien thue do ngueri khai thue da khai, dal tinh va da nap (neu da nap); xac dinh so tien cham nep theo quy dinh tai Dieu 133 Thong to nay;

c.2.2.4) Ban hanh quyet dinh An dinh thue, ban hanh quyet dinh xit phat vi pham hanh chinh (neu co).

7. Trach nhiem cila co quan hai quan

a) Khi an dinh thue ca quan hal quan phai ban hanh quyet dinh An dinh thue theo mau so 09/QDADT/TXNK php lye VI ban hanh kem Thong to nay, dOng thei gui cho nguei nep thue biet trong thai han 08 gia lam viec k8 tir khi ky quyet dinh an dinh thue;

b) Tnreng hop se tien thue do co quan hai quan an dinh 16n hon se tien thue thuc to phai nep theo quy dinh, ca quan hai quan phai hoan tra tai s6 tien nep thira;

c) Tnr&ng hop ca quan hai quan cep ca ser xac dinh quyet dinh an dinh khong dung thi ban hanh quyet dinh huy quyet dinh an dinh theo mau so 10/HQDADT/TXNK Phu luc VI ban hanh kern Thong to nay.

8. Trach nhiem cna ngued nap thue

a) Ngueri nep thue co trach nhiem nap du so tien thue thieu, 56 tien thue ton, s8 filen thue gian Ian do ca quan hai quan an dinh, theo dung quy dinh tai Dieu 107, 108 va 110 Luat Quan thue duce sin doi, b8 sung tai khoan 33, 34, 35 Dieu 1 Luat sira d8i, bo sung met so dieu dm Lust quan ly thue so 21/2012/QH13.

Ngueri nep thue eel hanh vi vi pham phap luat ve thug tin N xir phat theo quy dinh Thbi hieu xu phat vi pham phap luat ve thue thuc hien then quy dinh tai Dieu 110 Lust quan thue duce Sfra be' sung tai khoan 35 Dieu 1 Luat sira d8i, bo sung met se dieu cua Luat quan ly thue se 21/2012/QH13 va quy dinh cua Chinh phu ve xfr phat vi pham hanh chinh va cuOng che thi hanh quyet dinh hanh chinh trong linh vire hai quan;

b) Truing hop kh'Ong d8ng y vari 9uyet dinh an dinh thue cila ca quan hai quan, ngueri nep thue van phai nep so tien thue do, dong thai co quyen you cau ca quan hai quan giai thich, khieu nal, hoac kh&i kien ye viec an dinh thue theo quy dinh cua phap luat ye khieu nai, khoi kien.

Dieu 49. Xir 1S7 tien thue, tien ch4m nCip, tien phOt nop thirn

1. Tien thue, tien cham nep, tien phat dei veri hang hoa xuat khau, nhap khau la nep thin trong cac truerng hop:

a) Natthi nep thue co s6 hon tien

thue, tien cham nap, tien phat da nap len so tien thue, tien cham nep, filen phat phai nep (bao gem ca thue gia tri gia tang da nep clOi v6i hang Ma dal nhap khau nhung tai xuat tra lai chit hang nuac ngoai hoac tai xuat sang nu& thir ba hoac tai xuat van khu phi thu8 quan; hang

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hea da xuat khan nhung nhap kheu fro' lai Viet Nam; hang h6a nhap khau de san xuat hang h6a xuat khau„ da nop thue gia tri gia tang theo quy dinh, sau d6 da thvc to xuat khan san pham) deti \red timg loai thue trong thed han 10 nam ke tir ngay nOp tien vao ngan sach nha nuerc thi dugc bit trir so tien thfie, tien chain nop, tien phat nop thira vol so tien thue, tien cham neap, tien phat con ng, ke ca viec bu trir gifra cac loaf thue voi nhau; hoac tit vao so tien thue, tien chant Op, tien phat phai nOp cila lan nOp thue tiep theo; hoac hoan tra so tien thue, tien cham nop, lien phat nOp thira khi ngueri nop thue khong con ng tien thue, tien chain nop, tien phat; trir trubng hop Ichong dugc mien xir phat do da thvc hien quyet dinh xu phat vi pham,phap luat thue mia co quan quan thue hoac co quan nha nuac co tham quyen quy dinh tai Ichoan 2 Dieu 111 Luat Quan 1ST thue;

b) Ngued nOp thue co se tien thuO dugc hoan theo quy dinh cua phap luat \re thue xuat kheu, thue nhap khau, time gia tri gia tang, thue tieu thy dac bier, thue bao \re mai trueng, thue to \re, thue cheng ban pha gia, thue cheng trg cap.

2. He so, thi tic xiz IY dei voi so tien thue dugc hoan quy dinh tai diem b khoan 1 Di8u nay thvc hien theo huong dan tai myc 4 chuong VI Th8ng to nay.

3. Viec xir lY del voi s6 tien thug, tien chOm nop, tien phat nOp thin quy dinh tai diem a Ichoan 1 Dieu nay dugc huang dan nhu sau:

a) HO so bao gam:

a.1) Ding van de nghi xtir 151 tien thue nop thin, tien cham nop, tien phat: 01 ban chinh, trong do neu ro:

, se to khai hai quan; se chi:mg, to nOp thue, tien cham nOp; se tien thue, tin cham nem, tien phat da nop; so tien thue, tien cham nop, tien phat phai nop; se tien thue, tien cham nop, tien phat nop thin; IY do nOp thira, hueng xtir ly;

a.2) Cac cluing tir, tai lieu chimg minh se tien thue, tien cham nop, tien phat nop thira: 01 ban chyp (trir tnreng hop khi clang IcY to khai hai quan, ngued nop thue da nOp Chung tir nay trong ho so hai quan);

a.3) Bien lai nop phat: nOp 01 ban chyp.

b) Co quan hai quan not ngued nop thus co se tien thue, tien cham nop, tien phat nop thin co trach nhiem tiep nhan, kiem tra ho so do ngued nOp thue nop, dOi chieu voi h8 so hai quan gee ltru tai don tinh chinh xac, dung quy dinh cua hO soya xir ly nhu sau:

b.1) Truemg hop xac dinh Uwe to s6 tien thug, tien chOm nop, tien phat da nop 16n,hon se tien thue, tien cham nop, tien phat phai Op; ke khai en' a ngued nop thue la chinh xac thi ban hanh quyet dinh hoan tien thue, tien cham nop, tien phat nop thira theo mai so 11/QDHT/TXNK Phy lyc VI ban hanh kern Thong to nay;

b.2) Tnreng hgp xac dinh thvc to s6 tien thug, tien cham nop, tien phat da nop len hon so tien thue, tien cham new, tien phat phai nop nhung k8 khai cil a ngued nem thue ye so tien thue, tien cham nep,,tien phat nop thira chua chinh xac thi thong bao bang van ban cho nguOi nOp time biet va ban hanh quyet dinh hoan

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-Liar' thug, tien cham nop, tien phat nop thixa phu hop veri se tien thug, tien cham nop, tien phat nOp thixa dung theo quy dinh;

b.3) TruOng hop xac dinh thuc to khong cep se tien thug, tien cham nop, lien phat da nop lon hon so tien thug, tien cham n0p,,tian phat phai nOp; co quan hai quan thong bao bang van ban cho nguoi nOp thug Net, neu re co s& xac dinh khong of) so lien thug, tien cham map, flan phat nop thira.

c) Thai han co quan hai quan xir 1y he sa nau tai diem b khoan nay la 05 ngay lam vies, ke tir ngay nhan duce du ho so da nghi tra lai tien thug, tien cham nop, tien phat flop thira;

d) Tren co ser guy& Binh hoan tien thug, tien cham nop, tien phat nOp thira; co quan hai quan not ngueri nOp thug cep s8 tien thug, tien cham nop, tien phat nOp thin phai thanh lchoan se tien thug, lien cham nop, tien phat nOp thin va,cap nhat cac thong tin se tien thug, tien cham nop, flan phat nOp thin tren He th8ng dm co quan hai quan.

4. Tham quyan quyet dinh hohn tien thug, tien cham nop, tien phat nOp thin: Co ,quan hai quan not co phat sinh tien thug, tien cham nop, tien phat nOp thin guy& di/1h hoan tien thug, -Lien cham nop, tien phat nop thira cho ngueri nOp thug theo quy dinh.

, 5. SO tien thug gia tri gia tang nOp thira duce xir 15r ding thai voi hoan thug nhap khau (lieu co) va thuc hien theo huang dan tai Dieu 132 ThOng to nay.

Myc 6

Thu tuc hal quan; kiem tra, giam sat hai quan doi thi hang h6a van chuyen gang chin sty giam sat hai quan va hang hoa xuat khan, nhap khan khic

Dieu 50. Quy dinh ye van chuyen hang hoa chin sly giam sat hai quan

1. Truerng hop ap dung:

a) Hang hen qua canh di qua lanh the Mt lieri Vial Nam;

b) Hang hem chuyen dra khau bao gem:

b.1) Hang hod xuat khan da dang kY to khai hal quan tai Chi cuc Wei quan ngoai cira khau dugc van chuyen tir dia diem lam thu tuc hai quan ngoai cfra lchau den cua khau xuat; kho ngoai quan; dia diem thu gom hang le; cang xuat khau, nhap khau hang hen duce thanh lap trong not dia;

b.2) Hang hoa nhap khau da clang Icy to khai hai quan tai Chi cue hal quan ngoai cua khau duqc van chuyen tir cira khau nhap den dia diem lam thii tuc hai quan ngoai cfra khau, khu phi thug quan;

b.3) Hang h6a xuat khau van chuyen tir cang xuat khau, nhap khau hang hoa duos thanh lap trong,n0i dia; kho ngoai quan; dia diem thu gom hang le; kho hang khong keo dal den dra khau xuat;

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b.4) Hang h6a nhap khau van chuyen th cfra khan nhap dgn cang dich ghi teen van tai dan,hok kho hang khong keo dai hoac dia. diem thu gom hang le hoac den dm khau khac;

b.5) Hang h6a nhap khan van chuyen tir cira khan nhap den kho ngoai quan;

b.6) Hang h6a van chuyen tit khu phi thug quan dgn cfra thau xuat, kho ngoai quan; dia diem thu gom hang le; tang xuat khau, nhap khau hang hem dirge thanh lap trong nOi dia; dia diem lam era the hai quan ngoai cria khau hok den the khu phi thug quan khk;

b.7) Hang boa xuat Mau, nhap khan van chuyen ttt dia diem lam thit the hai quan nay den dia diem lam thil tut hai quan khk.

2. NguOi Thai hai quan chiu troth nhiem bao quan nguyen trang hang h6a, niem phong hai quan, trir truong hgp do d4c diem hang h6a khong the niem phong theo quy dinh trong qua trinh van chuyen hang h6a tir nai hang hoa kheri hanh don dia diem den; van chuyen hang hoa theo dung tuyen duerng, thai gian dal dans IcY voi ca quan hai quan.

Trueing hgp bat kha khang khong the dam bao nguyen trang hang h6a, niem phong hai quan hoac khong van chuyen hang hoa theo dung tuyen clueing, 10 trinh, thoi gian thi sau khi ap dung the bien phap can thiet han the va ngan ngira ton that xay ra thinguari khai hai quan phai thong bao ngay cho ea quan hal quan nai gan nhat de xi: ly va thong bao cho ca quan hai quan nai hang Ma duoc van chuyen den khi hang h6a dirge van chuyen don diem dich da clang ky; Tnremg hgp khong the thong bao ngay voi as quan hai quan thi thy theo dia ban thich hgp thong bao veri ca quan cong an, be dei bien phong, anti sat bien de xac nhan.

Di'Mt 51. Thu tyc hai quan dOi voi hang him van chuyen chin sty giant sat hai quan

1. Thu the hai quan dei vei hang hem van chuyen dee lap:

a) Thu the hai quan van chuyen dot lap dirge ap dung d8i voi hang h6a qua canh di qua lanh the dat lien Via Nam va hang h6a quy dinh tai diem b.3, b.4 khoan 1 Dieu 50 Thong to nay va dirge thus hien tai Chi cue Hai quan nth hang h6a dirge van chuyen di;

b) HO so hai quan:

b.1) Ter khai van chuyen dot lap theo cat chi lieu thong tin quy dinh tai mac 6 Phu rue II ban hanh kern Thong to nay;

b.2) Van tai don, ft* truemg hgp hang Ma van chuyen qua bien giai clueing be' Thong c6 van tai don: 01 ban chirp;

b.3) Giay phep qua canh d6i voi tru&ng hgp hang qua canh phai co giAy phop: 01 ban chinh.

Doi Vol chi ig toquy dinh tai diem b.3 lchoan nay, neu ap dung ea che

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met cfra quec gia, cc; quan pan 15/ nha nuee chuyen nganh gin giay phep qua earth clued clang dien tit thong qua He thong thong tin tich hop, ngirai khai hai quan khOng phai nOp ban chinh giay phep khi lam thil tic hai quan.

Truong hgp hang h6a van chuyen tiz kho ngoai quan, dia diem thu gom hang le, cang xuat khau, nhap khau dugc thanh lap a not dia den caa khau xuat do xuat di nuerc ngoai thi Ichong phai nOp the chung tir quy dinh tai diem b.2, b.3 khoan nay.

c) Trinh to time hien:

c.1) Trach nhiem cua ngued khai hai quan

Khai thong tin to khai van chuyen hang h6a theo cac chi tit thong tin tai mire 6 Phu luc II ban hanh kern Thong to nay; tiep nhan thong tin phan hoi to He thong va thirc hien:

e.1.1) Truong hop to khai thuOc luang 1 va dirge He thong phe duyet van chuyen, ngued khai hai quan in Th8ng bao phe duyet khai bao van chuyen va xuat trinh hang hoa cho ca quan hai quan nai hang h6a dirge van chuyen di de niem phong, xac than hang hoa van chuyen di;

c.1.2) Truong hgp to khai thuOc luOng 2, nguei khai hai quan xuat trinh ho sa theo quy dinhtai diem b Ichoan nay chO co quan quan nai hang him dirge van chuyen di de kiem tra; can dr vao thong bao aim ca quan hai. Om, khai WO sung so hieu niem phong hai quan, s8 chi hai quan va xuat trinh hang h6a de ca quan hai quan niem phong, xac nhan hang h6a van chuyen di;

c.1.3) Xuat trinh hang hoa cho co quan hal quan nai hang hefra dirge van chuyen di de co quan hai quan kiem tra thurc to theo yeu cau eta co quan hai quan trong trueng hgp 18 hang co dau hieu vi pham phap luat;

c.1.4) Khai 1)6 sung to khai van chuyen theo thong bao caa ca quan hai quan.

c.2) Trach nhiem cua t6 chIrc kinh doanh dich via kho, bai

Trueng hgp to chile kinh doanh dich vu kho bai c6 ket nai trao doi du lieu hai quan dien to ved ca quan hai quan thi to chile kinh doanh dich vu kho, bai chiu trach nhiem cap nhat vao He thong thong tin khai hanh dOi vei hang hoa xuat khan hoar xac than hang den doi vei hang boa nhap khau;

c.3) Trach nhiem ctia Chi cue HE quan nai hang hoa dirge van chuyen di:

c.3.1) Kiem tra ho sa trong trueng hgp_He thong you cau kiem tra ho sa va hueng dan nguei khai hai quan khai bo sung thong tin ve so hieu niem phong hai quan, so chi hai quan va cac thong tin khac tren to khai van chuyen hang h6a (nen co).

Truong hgp hang hoa c6 dau hieu vi pham phap luat thi thirc hien kiem tra thitic to hang h6a theo ,quy dinh tai Dieu 29 Th8ng to nay. Ket qua Earn tra thirc to dirge ghi tit Phieu ghi ket qua kiem tra theo mau 06/PGKQKT/GSQL Phu lye V ban hanh kern Thong to nay va dirge giri cho CM cue Hai quan nal

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hang hga doge van chuyen &an de theo doi va lam tiap tho tut theo quy dinh;

c.3.2) Phe duyet to khai van chuyen hang h6a tren He thong;

c.3.3) Can Cu thong tin khai bei sung dm ngueri khai hai quan va sal hien niem phong hai quan, so chi hai quan, co quan hai quan thuc hien Mem phong hang hoa;

c.3.4) Cap nhat thong tin hang h6a van chuyen di vao He thOng trong trueng hop to chirc kinh doanh dich vu kho, bai thong ket not trao doi du lieu hai quan dien to veri co quan hai quan;

c.3.5) Theo dOi va thong tin 18 hang van chuyen chin su giam sat hai quan;

c.3.6) TO chirc truy tim 10 hang trong truang hgp qua tiled han van chuyen nhung chua than doge phan hoi dm CM cue Hai quan not hang hem doge van chuyen den.

c.4) Trach nhiem dia. Chi cue Hai quan nai hang h6a doge van chuyen din:

c.4.1) Kim tra, d6i chiau tinh trang niem phong hai quan (feu c6);

c.4.2) Cap nhat thong tin hang den vao He thong trong truerng hip to chirc kinh doanh dich vu kho bai thong ket not trao del du lieu hai quan dien to yeti co quan hai quan;

c.4.3) Truemg hop hang hoa co clan hieu vi pham phap luat thi thuc hien kiem tra thuc to hang hoa theo quy dinh tai Dieu,29 Thong to nay. Kat qua Mtn tra thuc to dirge ghi tren Phieu ghi ket qua kiem tra theo mau 06/PGKQKT/GSQL Phu lye V ban hanh kern Th8ng to nay.

d) Khai be) sung, hay Thai van chuyen dOc lap:

d.1) Viec Thai bat sung, hay to Thai van chuyen hang hoa doge thi,tc, hien trugc thai diem cap nhat thong tin hang hoa van chuyen den dich vao He thong;

d.2) Ngueri Thai hai quan dugc Thai bai sung va huy cac thong tin van chuyen do ngueri Thai hai quan to phat hien,hoac theo thOng.bao hugng clan khai bao van chuyen ena co quan hai quan giri den qua He thong;

d.3) Chi cue tnramg Chi cue Hai quan not hang Itha dirge van chuyen di guy& dinh viec khai b8 sung, hay to khai van chuyen.

2. Thil tuc hai quan hang h6a van chuyen kat hop:

a) Thu tpc hai quan van chuyen kat hap dune ap dung dOi veri hang hen quy dinh tai diem b.1, b.2, b.5, b.6 lchoan 1 Dieu 50- Thong to nay;

b) Dia diem, ha so va thu tut hai quan doi ved hang hoa van chuyen kat hgp thuc hien long thei yen viec lam thu fix hai quan doi veri 18 hang xuat khau, nhap khan theo loci hinh won img; cat thong tin von chuyen kat hgp doge ke khai theo cac chi fiat quy dinh tai Phu luc II ban hanh kern Th8ng to nay; Truemg hgp He thong, thong ho trg Thai bao thong tin van chuyen kat hop, nguai Thai hai quan de nghi hang hoa duqc van chuyen chiu sir giam sat hai quan tai tieu chi "Phan ghi cha" tren ter Thai hang hem (ghi ro tiled gian, tuyen

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duOng, dia diem nai hang h6a doge van chuyen di va dia diem nai hang h6a doge van chuyen den); Nguoi khai hai quan c6 trach nhiem xuat trinh hang hoa de ca quan hai quan thus hien vice them phong dOi yeti cdc tnrOng hop quy dinh tai khoan 3 Dieu 52 Thong to nay,de ban giao cho Chi eve Hai quan nai hang h6a dirge van chuyen den de lam tiep thu tvc;

c) Doi vai hang h6a xuat khau , ,

c.1) Dei vith hang hoa. xuat khau da kiem tra thus to tai Chi cue Hai quan nai dang kY to khai, thuOc dien niem phong hai quan

c.1.1) Trach nhiem dm Chi cue Hai quan nai hang hoa doge van chuyen di:

c.1.1.1) Niem phong hang hoa; cap nhat thong tin ban giao hang h6a van chuyen di chiu sir giam sat ten He thong.

Truong hop neu la hang red, hang cOng kenh, hang sieu truOng, sieu tong 'thong the niem phong &Rye, cong chtirc hai quan ghi r5 ten hang, so lugng, chUng loci, kY ma hieu, xuat xir (neu co) hoac chop anh nguyen tang hang h6a, cap nhat tren HO thong hoac gin kern bien ban ban giao;

c.1.1.2) Ban giao hang h6a cho ngueri khai hai quan de van chuyen ra cfra khau xuat;

0.1.1.3) Theo d5i ve thong tin to hang van chuyen chiu sir giam sat hai quan;

9 c.1.1.4) Qua thth han van chuyen hang h6a ma hang h6a chua den dm khau xuat, c6 trach nhiem Chu tri te, chirc truy tim hang hoa.

c.1.2) Trach nhiem did Chi cue Hai quan nai hang hod van chuyen den:

c.1.2.1) Tiep than hang h6a do nguth khai hai quan xuat trinh;

c.1.2.2) Kiem tra tinh tang niem phong hai quan va dai chieu vai thong tin hang hem van chuyen di tren He thOng;

0.1.2.3) Cap nhat thong tin hang hoa van chuyen den tren He thong;

c.1.2.4) Phei hop veri Chi clic Hai quan nai hang h6a vanchuyen di thve hien truy tim hang h6a trong throng hop qua thth han van chuyen ma chua den dia diem den.

c.2) Dei voi hang boa xuat khau kh8ng thuOc dien phai niem phong hai quan:

Nguth khai hai quan chiu trach nhiem van chuyen hang hoa den dm khau xuat.

d) Doci vai hang hoa nhap khau:

d.1) Doi v6i hang hoa nhap khau dirge dug ve hem tra tai dia diem kiem tra ngoai cira khau, hang h6a thu0c dien phai them phong hai quan:

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d.1.1) Trach nhiem cira. Chi cue Hai quan nai clang 1c5f to khai :

d.1.1.1) Cap nhat thong tin tren he thong de de nghi Chi cue Hai quan nai kru gill hang hem, niem phong, ban giao cho nguai khai hai quan van chuyen ve dia diem kiem tra;

d.1.1.2) Tier) nhan hang hoa do nguth khai hai quan van chuyen den, kiem tra tinh trang niem phong hang him va chieu ved thong tin hang h6a van chuyen di tren He thong;

d.1.1.3) Cap nhat thong tin hang den teen He thong;

d.1.1.4) Theo deli thong tin hang Ma van chuyen, plied hop vai Chi cue Hai quan nai luu gift hang h6a de truy.tim trong truong hap qua thoi han van chuyen nhung hang hoa chua den dia diem kiem tra.

d.1.2) Trach nhiem meta Chi cue Hai quan nai luu gift hang Itha.

d.1.2.1) Can dr de nghi dm Chi cue Hai quan nai long k5/ to khai, thus hien niem phong, cap nhat thong tin hang h6a van chuyen di vao he th6ng; ban giao hang h6a cho nguai khai hai quan van chuyen ve dia diem kiem tra;

d.1.2.2) Theo deli thong tin hang h6a van chuyen di, chn,tri truy tim trong truang hop qua theri hart van chuyen nhung hang hoa chua den dia diem Iciem tra.

d.2) Doi vai hang hoa nhap khau kitting thuac dien phai niem phong hai quan:

Nguth khai hai quan thtre hien thit Arc hai quan theo quy dinh va dua hang qua khu vue giam sat tai cua khau sau khi dirge ca quan hai quan cho phop.

e) Viec khai ha sung, hity khai van chuyen ket hgp dirge thtrc hien nhu deli vai to khai hang h6a xuat khau, to khai hang hoa nhap khau quy dinh tai Thong to nay.

3. Doi vai hang h6a quy dinh tai khoan 1, diem c.1, d.1 khoan 2 Dieu nay, truang hap gifta Chi cue Hai quan nth hang him van chuyOn di va Chi cue Hai quan nai hang h6a van chuyen den chua thirc hien viec trao dOi thong tin hang h6a van chuyen qua he thong hoactruthig hap thong gap streco theo quy dinh tai khoan 2 Dieu 25 Nghi dinh , 08/2015/ND-CP, Ichong the dux hien dirge viec khai van chuyen hang h6a dang chiu sir giam sat hai quan qua He thong thi Chi cue Hai quan nai hang h6a dirge Van chuyen di sir dung Bien ban ban giao theo mau 10/BBBG/GSQL Phu Itic V ban •hanh kern ThOng to nay de ban giao hang h6a cho CM cue Hai quan nai hang h6a dirge van chuyen den de lam tiep thu tuc theo quy dinh. Sau khi nhan duge,Bien ban ban giao va hang h6a, Chi cue Hai quan nth hang He dirge van chuyenden xac nhan, hoi bao cho Chi cue Hai quan ncri hang h6a dirge van chuyen di de biet va luu kern ho sa hai quan.

4. Tang cue Hai quan huang dan viec khai hang h6a van chuyen chiu sir giam sat hal quan deli vai tnrang hap quy dinh tai diem b.7 khoan 1 Dieu 50 Thong to nay.

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Dieu 52. Giam sat hai quan volt hang hem xuat khan, nh4p khiu

1. D8i voi hang hod xuat khau:

a) Trach nhiem caa ngueri khai hai quan hoac ngmbi van chuyen:

a.1) Doi voi hang h6a xuat khau mien kiem trayhyc to dal thong quan, giai phOng hang, hang hem da dirge phe duyet van chuyen dOe lap, sau khi tap ket hang h6a trong khu vire giam sat hai quan, nguth khai hai quan hoac ngued van Chuyen cung cap th8ng tin so to khai, danh sach container theo man so 29/DSCT/GSQL Phu luc V (dOi voi hang hoa van chuyen bang container) hoac danh sach hang h6a theo man so 30/DSEIH/GSQL Phu lye V (dai voi hang h6a khac) hoac Thong bao phe duyet khai bao van „chuyen cho doanh nghiep kinh doanh cang, kho, b'ai (deli voikhuwe tang bien, tang hang !thong, kho hang khong keo dai) hoac ca quan hai quan tai ,eita khan dueng bO, dueng song, throng they nOi dia, ga dmOng sat lien van quOc te;

Ngueri khai hai quan thyc hien in danh sach container, danh sach hang Ma tren COng thong tin dien to hai quan (dia chi: http://www.customs.gov.vn) hoac he thong khai cua nguai khai hai quan. Truing hgp c6 sir thay doi danh sach container, danh sach hang h6a so voi not dung khai tren to khai hai quan khi hang He da vao Ichu we giam sat, ngued khai hai quan in hoac de nghi ding chire hai quan tai Chi eye Hai quan cfra khau in danh sach container, danh sach hang He tit He thong.

Truerng hgp khai.hai quan tren to khai hai quan giay, ngued khai hai quan xuat trinh to khai hai quan giay dirge Chi eue Hai quan noi 'Tang IcY to khai xac nhan thong quan, giai phong hang.

a.2) Doi voi hang h6a xuat khan phai kiem tra thyc to da thong quan, giai phong hang tai Chi cue Hai quan ngoai cfra khau, ngubi khai hai quan chiu trach nhiem bao quan nguyen trang hang Ma, niem phong hai quart trong qua trinh van ehuyen de xuat trinh cho hai quan cfra khau xuat. Sau khi ea quan hai quan kiem tra xac nhan, ngired khai hai quan thuc hien tong viec theo quy Binh tai diem a.1 khoan nay;

a.3) Wei voi hang hoa xuat khan do Chi eye Hai quan cfra khan thyc Men vice kiem tra thyc t8 hang h6a thi sau khi hang h6a doge thong quan, giai phong hang, nguoi khai hai quan thttc hien theo diem a.1 khoan nay;

a.4) Trueng hop doanh nghiep kinh doanh kho, bai, tang chug co He thong tong nghe thOng tin dam bao tieu chuan theo quy dinh de quan 1Y, giam sat hang hoa xuat khan, nhap khau dua vao luu gift, dua ra khed khu vne tang, kho, bai thi nguei khai hai quan hoac ngubi van chuyen cung cap thong tin so to khai, danh sach container, danh sach hang h6a cho ca quan hai quan;

a.5) Truang hgp to khai hang him xuat khan cid' dirge thong quan, giai phong hang, hang hem da dua vao khu we giam sat hai quan tai cua khau xuat, nhung ngueri van chuyen chi xep dirge mot phan 18 hang len phiumg tien van tai xuat canh, phan con lai se dirge thue xuat len phuang filen van tai khac thi ngueri

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van chuyen co van ban de nghi gui Chi cue Hai quan nui km gift hang h6a tiep tuc giam sat so hang con lai den khi thus xuat h8t.

b) Trach nhiem doanh nghiep kinh doanh cang, kho, bai tai khu vge cir' a khau Gang bien, cang hang khong qu'ac te, kho hang khong keo dai:

b.1) Tren cc( set danh sach thong tin so tor khai, danh sach container, danh sach hang hoa do nguai khai hai quan hoac nguai van chuyen cung cap, doanh nghiep kinh doanh 6114, kho, bai chat trach nhiem kiem tra danh sach container, danh sach hang h6a, doi chieu yen thong tin to khai hal quan tren He thong de quyet dinh viec xep hang len phucmg tien van tai dOi ved hang hoa dal dugc thong quan;

b.2) Sau khi hang hoa dug veto khu vuc kho, bai, cang d xep len phucmg tien van tai, doanh nghiep kinh doanh Gang, kho, bai xac nhan hang qua khu vgc giam sat hoac cap nhat thong tin hang den tren He thong cna co quan hai quan;

b.3) Khi He thong gap sg cá, phai thOng bac ngay cho ea quan hai quan de phOi,hgp 'dr 17 dam bao khong gay etch tac cho hoat dOng xuat khau hang h6a, xuat canh caa phucrng tien van tai.

c) Trach nhiem caa cu quan hai quan:

c.1) Thgc hien cac quy dinh tai khoan 3 Dieu 34 Nghi dinh so 08/2015/ND-CP;

c.2) Doi vori hang h6a xuat Ichau qua elm khau &Ong b0, duerng song, &rang thug nOi dia, duorngsat lien van quoc to va truong hap quy dinh tai diem a.4 khoan nay: Chi cgc Hai quan cfra khan xuat eel trash nhiem kiem tra thong tin do nguai khai hai quan hoac nguai van chuyen cung cap nett tai diem a.1 khoan nay va thong tin tren He thong de giam sat hang hoa xuat khau; xac nhan hang qua khu vuc giam sat hoac cap nhat thong tin hang den teen He thong.

Rierig dai yen hang h6a xuat khau qua dm khau duang blg, clueing song, dulmg thily not dia, cluemg sat lien van quOc to viec xac nhan hang qua khu vgc giam sat hoac cap that thong tin hang den teen He thOng dirge thgc hien saulchi hang hoa da dugc van chuyen qua khu vire eua khau xuat sang nuem nhap khau;

Doi yeti trubng hop quy dinh tai diem a.4 khoan nay xuat khau qua dm khau duarig bien, duerng hang khong, kho hang thong keo dai, sau khi xac than hang qua khu vuc giam sat ten he thong, cong chirc hai quan xac than tren danh sach container hoac danh sach hang h6a va giao nguai khai hai quasi chuyen cho doanh nghiep kinh doanh cang xep hang len phucmg tien van tai xuat khau. TroOng hop sir dung to khai van chuyen &lie lap, tren co set thong bao phe duyet khai bao van chuyen do nguai khai hai quan cung cap, cong chac hai quan xac nhan hang qua khu vuc giam sat teen he thong, 14- ten, clang dau cong chirc tren trang dau elm thOng bao phe duyet khai bao van chuyen va giao nguai khai hai quan chuyen cho doanh nghiep kinh doanh kho, bai, cang xep hang len phucmg tien van tai xuat Ichau;

c.3) Doi - yeti truemg Ito nou tai diem a.5 khoan nay va hang hoa dugc

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xuet khan qua dm khau Ichac tha khan km gill hang h6a thi the Chi eye Hai quan cep lien quan c6 trach nhiem phoi hop giam sat hang h6a den khi thyc xuat khan theo quy dinh, khong yeu cau khai bo sung;

c.4) D6i vai hang hoa la,dau the,' xuet khan tai cac dia diem khai that ngoai khai hoac cac yang ch8ng len va hang h6a quy dinh tai khoan 1 Dieu 93 Thong to nay, Chi eve Hai quan not dang1c5f to khai thyc hien xac nhan hang qua khu vyc giam sat sau khi to. khai hai quan hang h6a xuat lchau dugc thong quan (khong thyc hien viec giam sat trot tiep).

Rieng xang dau cung ung cho tau bay xuat canh, Chi eye Hai quan nai tau bay xuat eanh thyc hien viec giam sat tong lan giao hang.

2. Doi voi hang hod nhap khau

a) Trach nhiem cua nguoi khai hal quan:

a.1) Doi yeti hang h6a nhap khau da duce, thong quan hoac giai phong hang hoac dua hang ve boo quan hoac dua hang ye dia diem kiem tra hoac hoachang h6a dugc phe duyet van chuyen doc lap hok hang h6a nhap khau dugc

A a • ::A•A ..•,•a• bang khong mien thue, khong chin thue, co so ten thue phai ngp bang khong hoge dugc an han thue 275 ngay do Chi cyc Hai quan cua khau kiem tra thyc,to (kiern h6a h0) theo de nghi dm Chi cyc Hai quan not dang to! khai• Cung cap thong tin so to khai hai quan, danh sach container theo mau so 29/DSCT/GSQL Phy lye V (doi voi hang h6a van chuyen bang container) hoac danh sach hang h6a theo mau so 30/DSHH/GSQL Phy lyc V (6.1 voi hang h6a khac) hok Thong bao phe duyet khai bdo van chuyen cho doanh nghiep kinh doanh cang, kho, bai tai khu vuc cua khau, cang bien, cang hang khong vete te, kho hang khong keo doi hoac cho ca quan hai quan tai khu vye cua khau duang b0, duang song, duang they not dia, ga throng sat lien van quec te.

Ngueri khai hai quan thye hien in danh sach container, danh sach hang hoa tren Cling thong tin dien tir hai quan (dia chi: http://www.customs.gov.vn) hoac he thong khai cua nguoi khai hal quan. Truong hop c6 sy thay dOi danh sach container, danh sach hang hoa so vad not dung khai teen to khai hai quan khi nguoi khai hal quan nhan hang h6a tai cua khau nhap, nguoi khai hal quan in hoac de nghi tong chi:re hai quan tai Chi cyc Hai quan cua khau in danh sach container, danh sach hang h6a to He thong;

a.2) D8i voi hang h6a nhap khau dua ra khOi khu vire cang, cira khau thuec dien phai niem phong hal quan theo quy dinh tai khoan 3 Dieu nay:

a.2.1) Xuat trinh hang h6a cho co quan hai quan thyc hien niem phong;

Ban giao hang h6a cho CM cue Hai quan not hang h6a duce van chuyen den a lam tiep din tut hai quan theo quy dinh;

a.2.3) Bao quan nguyen trang hang hoa va niem phong hal quan theo quy dinh hien hank.

a.3) Truong hop doanh nghiep kinh doanh kho, bai, thing chua c6 He thong ding nghe thong tin darn han filen chuan theo quy dinh de quan 1Y, giam

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sat hang hoa xuat khau, n114 khau dua vao luu gift, dua ra khed khu we cang, kho, bai thi nosed khai hal quan cung cap thong tin so to khai, danh sach container, danh sach hang h6a cho ca quan hai quan.

b) Trach nhiem doanh nghiep kinh doanh tang, kho, bai:

b.1) Kiem tra thong tin trang thai to khai hai quan teen He thong tren ca s6 thong tin do ogued khai hai quan cung cap quy dinh tai diem a.1 khoan nay. Chi cho phep dna hang h6a ra khoi khu vvc-giam sat khi:

b.1.1) Hang hoa da dirge co quan hai quan,quyet dinh thong quan hoac giai phong hang hoac dua bao van hoac &fa ye dia diem kiem tra hang h6a hoac co quan hai quan- cho phep dua hang qua khu wc githn sat deli ved hang h6a nhap khau dirge mien thue, khong chiu thue, c6 so tien thue phai nOp bang khong hoac dirge an han thue 275 ngay do Chi cue Hai quan cfra khau kiem tra thue to (hem h6a h0) theo de nghi tha CM cue Hai quan nai clang IcY to khai;

b.1.2) So lugng container, so hieu container hoac lugng hang red, hang lOng dua ra kh6i khu we Oath sat hai quan phit hop ved thong tin trait to khai hai quan.

b.2) Truang hop hang h6a khOng thuOc diem b.1 khoan nay thi th8ng bao ngay cho Chi cue Hai quan nai quan lY tang, kho, bai hoac Chi ciao Hai quan nai clang ky ter khai hal quan de xfr ly;

b.3) Xac nhan hang da qua khu we giam sat hal quan tren He thong;

b.4) Phed hop vad ca quan hai quan kieni tra, giam sat hang hoa tai tong tang va fled hang hem dua ra lched khu we giam sat.

c) Trach nhiem cua co quan hai quan:

c.1) Thuc hien the quy dirt tai khoan 3 Dieu 34 Nghi dinh se 08/2015/ND-CP;

c.2) Doi ved hang h6a nhap khau dua ra Ichoi khu vgc giam sat tai cfra khau duang b0, dthang song, throng thily nOi dia, duang sat lien van quee to va trubng hop quy dinh tai diem a.3 khoan nay: Chi cue Hai quan cfra khau c6 trash nhiem kiem tra thong tin do ngued khai hai quan hoac ngueri van chuyen cung cap neu tai diem a.1 khoan nay va thong tin tren He thong de giam sat hang hem nhap khau dua ra khei khu vuc giam sat hai quan; xac nhan hang .qua khu we giam sat gen He thong.

9 Dei .v6i tnrerng hgp quy dinh tai diem a.3 khoan nay, nhap khan qua cfra Mau duemg hien, duerng hang IchOng, kho hang khong keo dai, sau khi xac nhan hang qua khu we giam sat tren he thong, cOng cht're hai quan xac nhan tren danh sach container hoac danh sach hang h6a va giao nguai khai hai quan chuyen cho doanh nghiep kinh doanh kho, bai, cang de cho pile') hang hoa qua khu we giam sat. Truemg hop sir dung to khai van chuyen dee lap, gen ca so thong bao phe duyet khai bao van chuyen do ngued khai hai quan cung cap, tong chat hai quan xac nhan hang qua khu we giam sat teen he thong, Icy ten, dOng clan cOng chirp_ . , nen trang dau tha thOng bao phe duyet khai bao van chuyOn va giao nguOri khai

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hai quan chuyen cho doanh nghiep kinh doanh kho, bai, cang de cho pile]) hang hem qua khu vuc giam sat;

c.3) Doi voi cac truing hop phai niem phong hai quan theo quy dinh tai khoan 3 Dieu nay:

. c.3.1) Kiem tra tinh trang ben ngoai dm hang hoa, doi chieu se hien container, niem phong cua ngueri van chuyen voi thong tin t& khai hai quan teen He thong de flute hien -niem phong hai quan;

c.3 2) Lap hien ban ban giao gin Chi cue Hai quan not hang hoa duac van chuyen den a lam tiep thu tut hai quan theo quy dinh;

c.3.3) Truing hop neu là hang red, hang cling kenh, hang sieu truing, sieu trong khong the niem phong dirge, cling chIrc hai quan ghi re') ten hang, so lugng, chiing loai, k-51 ma hien, xuat xu (neu co) tren hien ban ban giao hoac chap anh nguyen tang hang h6a gni kern bien ban ban giao.

d) Truerng hop hang h6a dua ra khu vtre giam sat hai quan khong clang IcY ter khai hai quan:

d.1) Hang hria c6 quy& dinh sai ap efia ca quan c6tham' quyen (ca quan Cong an, TOa an ...), hang h6a phut vu yeu cau khan cap, hang h6a an ninh, quit phong: Chi cue Hai quan,cfra khau can dr thong tic c6 lien quan do ca quan c6 tham quyen ban hanh de giam sat hang h6a dua ra khu virc giam sat hai quan;

d.2) Hang hoa trung chuyen; cong chirc hai quan giam sat can cu Thong bao hang hoa trung chuyen theo man so 21/BKTrC/GSQL Phu Mc V ban hanh kern. Thong to nay de giam sat hang hoa dua ra khu vuc giam sat hai quan;

d.3) Hang h6a nhap khan da dua vao khu vuc giam sat hai quan phai tai xuat nhu hang gui nham lan, hang that lac, hang nhap khau nhung chit' hang co van ban khong nhan hang, de nghi doge tai xuat:

d.3.1) Trach nhiem cua ngued van tai hoac chit' hang:, CO van ban gfri - Chi cue Hai quan cira khan nai luru gift hang hoa, neu lY do nham lan, that lac hoac 1y do khong nhan hang, de nghi dirge tai xuat. Trong van ban nou r8 so van tai don, du hen thbi gian xuat, cua khau xuat, phuang tien van tai xuat...

d.3.2) Trach nhiem dm Chi cue Hai quan cua lchau nai hru gift hang hoa:

Tren ca s& van ban de nghi cua nguai van tai/ehn hang, CM cue Hai quan cua khau that hien:

d.3.2.1) Tiep nhan h0 sa 10 hang;

d.3.2.2) Truing hop c6 clau hieu vi pham phap luat hai quan thi kiem tra thttc to then b0 18 hang.

Neu ket qua hem tra that to hang h6a pha hop voi not dung teen van tai don va khong co thong tin khac thi xem xet chap thuan de nghi tai xuat 18 hang. Neu ket qua hem tra khong dung \Ted nOi dung trait van tai don, hoac co thong tin khang dinh 18 hang "6 vi pham thi xn iy theo quy dinh

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3. Niem phong hai quan:

a) Cdc truang hop phai niem phong:

a.1) Hang h6a qua canh qua lath the> Vi'et Nam, trit truang hgp quy dinh tai diem b.1 khoan nay;

a.2) Hang hod xuat khdu phai kiam tra thirty to „ dirge van chuyen tit dia diem lam thu tug hai quan ngoai cita khan, diadiem kiem tra hang hi:5a a not dia hoac kho hang thong keo dai den dm khau xuat, kho ngogi quan, kho CFS, tang xuat khan, nhap khau hang hida dirge thanh lap trong nOi dia;

a.3) Hang hod nhap khdu dirge van chuyen tir cita khau nhap den dia diem lam tha we hai quan ngoE cira khau, dia diem kiem tra hang hee a not dia de ki'em tra thug to hang h6a;

a.4) Hang hida to nu6c ngoai nhap khan vao Viet Nam den aim khan nhap, nhung dirge ngmai van tai tiep Mc van chuyen den cang dich ghi ten van tai dun hoac kho hang khOng keo dai, frit truang hgp quy dinh tai diem b.2 khoan nay;

a.5) Hang hem tiz nuerc ngoai dirge van chuyen tit cira khdu nhap ve kho ngoai quan, khti phi thug quan trong khu kinh to dm khan, kho CFS, aim hang mien thug va ngugc 1L;

a.6) Hang hga kinh doanh tam nhap tai xuat: thtitc hien theo quy dinh tai diem d khoan 1 Dieu 83 Thong to nay. -

DOI veri cac twang hgp phai niem phong hai quan, nguen khai hai quan cid trach nhi'em xuat trinh hang h6a eho ca quan hai quan not quan ly dia diem km gift hang hga de thug hien vies niem phong truere khi dua hang qua khu vue giant sat.

b) Cdc truang hgp khong phai niem phong:

b.1) Hang h6a qua canh qua lath thO Viet Nam nhung kheing thay dOi phuang tien van chuyen duemg bien, throng- hang thong, clueing song tir eua khau nhap dau tien den dm khan xuat;

b.2) Hang h6a tir nuerc ngoL nhap khau yao Viet Nam dein cita khau nhap tai tang bian,cang song, tang hang khOng, nhung dirge ngued van tai tiep tut van chuyen den tang dich ghi tren van tai don nhung dugs chuyen - sang phuong tien van tai khac cang loai hinh van chuyen do van chuyan den calig dich hoac thong thay doi phuong tien van chuyen to cita khau nhap den tang dich;

b.,3) Hang h6a xuat khan, nhap khan khai van chuyan kat hgp va dirge mien kiem tra thug to hang h6a khi lam thit tag hai quan xuat lchau, nhap Ichau;

b.4) Hang h6a la hang gai, hang hem sieu truang, sieu hang, hang ding kenh khOng the niem phong hai quan.

4. Tam dimg dua hang qua khu vire giam sat

a) Trong qua trinh thug hien hoat dOng giam sat hai quan, tuan tra tai dia -ban hoat-dOng hai quan, nen phat hien-hang hoe- co dau hieu vi pham -phip 1114

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hai quan thi CM cue tru&ng,Chi cue Hai quan not (tang lcY khai hoac not luu gilt hang h6a ban bath Quyet dinh tam dUng dua hang h6a qua khu virc giam sat hai quan theo mau so 11/QDTDGS/GSQL Phu Mc V ban hanh kern ThOng to nay, ding thai bo tri luting lgc kiem tra, giant sat, kiem sok neu hang hoa,thuec dia ban do dun vi quan ly va thong bao cho cac dun vi lien quan de phOi hop thirty hien;

b) Thuc hien kiem tra tren co so cac thong tin thu thap dugc ghi tren Quyet dinh tam dimg dua hang h6a qua khu vgc giam sat hai quan dueri su chimg kien cua cac dun vi lien quan;

c) Ket thac qua trinh kiem tra phai lap bit ban ghi nhan, neu phat hien c6 hanh vi vi pham phap luat hai quan thi xfr lY theo quy dinh cua phap luat. Ket qua xfr lY phai dugc thong bao cho cac don vi lien quan.

5. Giam sat hai quan dai vai hang hoa xuat khan thay dai tang >cep hang, bira khan xuat, phucmg tien van chuyen:

a) Truang hgp hang h6a da vao khu vgc giam sat:

Tren co so thong bao cna ngued khai hai quan, Chi cue Hai quan nui km gift hang hoa lap bien ban ban giao de chilyen den Chi cue Hai quan cira khan xuat de giam sat hang hoa xuat khau;

b) Truing hgp hang h6a chua vao khu vgc giam sat:

CM cue Hai quan dm khan 'mat thgc hien theo quy dinh tai khoan 1 Dieu nay;

c) Viec khai ba sung ha sa hai quan.d8i vgi hang hoa xuat khau thay dai tang xep hang,, khau xuat, phuong tien van chuyen thus hien theo quy dinh tai khoan 3 Dieu 20 Th8ng to nay.

6. Truing hop hang h6a da dua van khu vgc giam sat hai quan, nhung ngueri khai hai quan de nghi hay to khai theo quy dinh tai Dieu 22 Th8ng to nay de dua ft& lai not dia.:

Tren co so tong van de nghi dua hang h6a ra khoi khu vgc giam sat hai quan cUa ngueri khai hai van va thong tin hily to khai hang hoaxuat khau tren He thong hoac van ban xac nhan viec hiry to khai hai quan de dua tra lai n'Oi dia cita CM cue Hai quan nui clang ky to khai d8i vii truing hgp khai hai quan tren to khai hai quan giay, Chi cue Hai quan nui hilt gift hang hoa cher xuat khau giam sat hang hoa dua ra Ichei dia diem luu

7. Tmerng hop hang h6a da dua vao khu vgc giam sat hai quan, nhung ngtreci khai hai quan de nghi dua tra lai nei dia de sna .chcia, tai the hoac dung viec xuat lchau va khong buy to khai hai quan:

a) Trach nhiem ctia ngtrai khai hai quan:

a.1) Co van ban gin Chi cue Hai quan nui dang kY to khai hai quan (trong do neu r6 s8 to khai, so hieu container, dia diem km gilt hang hoa, to khai da dugc lam thin tuc hoan thue, khong thu thue hay chua va lY do de nghi dua tr& lai not dia, died gian du kien xuat khau);

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a.2) Nep lai se tien thug da hoan cho ca quan hal quan hoac ca quan thug nei dia trong throng hop &a th9c hien viec hoan thug doi v6i hang hoa xuat khau cif) ngu8n goo nhap khau boat hang hem xuat khan san xuat tir trong nu6c.

b) Trach nhiem cita Chi c9c Hai quan not clang lcY to khai:

b.1) Thong bao cho Chi c9c Hai quan nai lim gift hang hoa ve viec dua hang ve nei dia de tai che, sira chfta hoac dung xuat khau. Triremg hop dua trer tai nei dia do saa chtra, tai che, thoi han sira chfta, tai che khong qua 30 ngay ke tir ngay dna hang ra khoi khu vuc giam sat hai quan;

b.2) Tiep nhan hang h6a, ma them phong de nguai khai hai quan thgc hien viec sin chfta, tai che va cap nhat thong tin vao he thong.

Sau khi ket thee viec sira chfta, tai cite theo thong bao cua nguoi khai hai quan, Chi clic Hai quan nai clang lcY to khai do kiem tra th9c te, niem phong hai quail, cap nhat thong tin hang di tren he thong va ban giao cho ngueri khai hai quan van chuyen den cira khau xuat de thirc xuat khan;

b.3) Truang hop dung xuat khau: Th9c hien viec hey to khai theo quy dinh tai Dieu 22 ThOng to nay;

b.3) Thong bao va de nghi Chi ctic Hai quan nai km gilt hang h6a giam sat hang hoa dua ra khu vuc giam sat.

c) Chi cue Hai quan nai hru gift hang Itha giam sat hang h6a dua ra khOi khu vtm giam sat, niem phong va ban giao hang h6a cho Chi cue Hai quan nai Bang ky to khai hai quan;

d) Tnrang hop gifta Chi cpc Hai quan nai ding IcY to khai hai quan va Chi cue Hai quan nai Km gift hang hoa chua thirc hien viec trao dOi thong tin hang h6a qua he thong thi sir ching Bien ban ban giao theo mau 10/BBBG/GSQL Ph9 Mc V ban hank kern Thong tir nay de ban giao hang h6a. Sau khi nhan dugc Bien ban ban giao va hang h6a, CM cot Hai quan xac nhan, hoi bao va Mu kern ha so hai quan.

8. Truerng hop hang boa dua ra khu vtrc giam sat hai quan, co quan hai quan kiem tra phat hien so hien container Ichong phit hop vol nei dung khai hai quan thi yOu can nstreri, khai hai quan xuat trinh chung tir giao hang do nguai van chuyen cung cap kiem tra doi chieu cat thong tin ye ten nguai nhan hang, so van tai don, ten phucmg tien van chuyen, so hieu container, so luting kien hang tren thing tir giao hang voi nei dung khai hai quan tren He thong, neu phit hop thi ding chirc hai quan cap nhat tai s6 hieu container vao He thong va cho hang h6a dugc van chuyon qua khu virc giam sat; nen thong tin Ichong phit hop hoac 16 hang dau hieu vi pham phap luat thi bao coo Chi eve tnrerng Chi c9c Hai quan nai luu gift hang hoa de ph8i hop yeti Chi cue Hai quan nai dang IcY to khai hai quan kiem tra, xir 15T theo quy dinh.

Dieu 53. Co s& de xic dinh hang hoa xuat kWh'

1. Wei voi hang him xuat khan qua cira khan clueing bien, duang hang khOng, di/Ong sat, duemg thily not dia, thug chuyen tai, khu chuyen tai; hang hoa

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cung (nig cho tau bien, tau bay xuat canh; hang h6a xuat khau dirge van chuyen cling \red ngueri xuat canh qua dm khau hang khong; hang 116a xuat khau dua vao kho ngoai quan; hang hoa xuat khau dua vao kho CFS la to khai hang hoa xuat khau da dugc th'Ong quan va dugc xac nhan hang da qua khu vuc giam sat tren He thong.

2. Doi yeti hang hoa xuat khau qua cfra khau duerng he, chreing song la to khai hang h6a xuat khau da dugc thong quan va dugc Gong chirc hai quan xac nhan hang h6a da qua khu vut giam sat tren He themg khi hang h6a van chuyen qua bien gigi sang nu6c nhap khau.

3. DOi vai hang hoa xuat khdu tai ch8, hang h6a tir not dia ben vao khu phi thue quan trong khu kink to cfra khau hoac khu che xuat, doanh nghiep che xuat la to khai hang h6a xuat khau, to khai hang h6a nhap khau da dugc thong quan.

4. Truerng hop khai tren to khai hai quan giay:

a) Deli; veci hang h6a quy dinh khoan 1, khoan 2 Dieu nay là to khaihang h6a xuat khau (la dirge thong quan va c6 xac nhan hang da qua khu nrc giam sat (ghi ngay thang nam, 4 ten, deing dau tong chile) cua cong chirc hai quan cita khau xuat. Rieng hang h6a xuat khau qua cfra khau duerng be, duemg song la to khai hang h6a xuat khau dugc thong quan va dirge xac nhan hang hoa da thuc xuat khau;

xuat khau Dal voi hang h6a quy dinh tai khoan 3 Dieu nay la to khai hang hoa

xuat khau da dugc th8ng quan.

Chirwng HI

THU TUC HAI QUAN; KEEM IRA, GIAM SAT HAI' QUAN DOI V6I HANG HOA GIA CONG CHO THUONG NHAN NU'OC NGOAI; HANG HOA LA NGUYEN LIEU, VAT It NHAP KHAU DE SAN XUAT HANG XUAT KHAU; HANG HOA XUAT KHAU, NHAP KHAU CUA DOANH

NGHIEP CBE XUAT

Myc 1

Quy dinh chung

Dieu 54. Nguyen lieu, vat to nhkp khku

Nguyen lieu, vat to nhap khan de gia ding, san xuat hang h6a xuat khan., hang che xuat gem:

1. Nguyen lieu, ban thanh pham, linh hen, cum linh kien true tiep tham gia vao qua trinh gia c8ng, san xuat de eau thanh san pham xuat khau

2. Nguyen lieu, vat to true tiep tham gia vao qua trinh gia ding, san xuat

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san pham xuat khau nhung khong true flap chuyen hod thanh san pham hole khOng eau thanh thuc the san pham.

; 3. San pham hoan chinh do t6 a. c ;nhan nhap khan gan vao san pham xuat khau, de dong Chung voi san pham xuat khau ; dirge ;san xuat tir nguyen vat tu nhap khan hole de dong Chung san pham xuat khau dirge san xuat tir nguyen lieu, vat tu mua trong nu6c, nguyen lieu, vat to to cung img thanh mat hang &Ong bQ de xuat khau ra nuge ngoai.

4. Vat tu lam bao bi hole bao bi a dong g6i san pham xuat khan.

xuat khau. Nguyen lieu, vat tu nhap khau bao hanh, sirs chita, the san pham

xuat khau.

6. Hang man nhap khan de gia tong, san xuat hang h6a xuat khan.

Dieu 55. Dinh mire thtyc to de gia cling, san xuat san phAnt xuat kh4u

1. Dinh mire thuc to gia Gong, san xuat san pham xuat khan, gam:

a) Dinh Mire sir dung nguyen lieu la lugng nguyen lieu can thiet, thuc to sir dung de san xuat mot don vi san pliant;

b) Dinh mire vat tu tieu hao la luting vat W tieu hao thuc to de san xuat mot don Vi san pham; -

c) Ty le hao but nguyen lieu hole vat tu là lugng nguyen lieu hole vat tu thuc to hao but bao gem hao hut to nhion, hao but do

xuat thanh phe lieu, phe

pham tinh theo tS7 % so voi dinh mire thuc to san xuat hole so voi dinh mire sir dung nguyen lieu hole dinh mire vat tu tieu hao. Truang hop lugng phe lieu, ph8 pham da tinh vao dinh mire sir dung hole dinh mire vat tu lieu hao thi khOng tinh vao ty le hao but nguyen lieu hole vat tu.

Dinh mire sir dung nguyen lieu, dinh mire vat tu tieu hao va tY le hao but nguyen lieu, vat tu dirge luu tai doanh nghiep va xuat trinh khi co quan hai quan kiem tra hole di yeu eau giai trinh each tinh dinh mire, tY le hao but nguyen lieu, vat tu.

2. Dinh mire tach nguyen lieu thanh;phan tir nguyen lieu ban daft la lugng nguyen thanh phan sir dung de san xuat san pham xuat Ichau dirge tach ra tir mot nguyen lieu ban dau.

3. TrIthe khi thuc hien san xuat, to chirc, ca nhan phai xay dung dinh mire sir dung va tY le hao but du kien doi voi timg ma san pham.;Trong qua trinh san xuat n'Au e6 thay doi thi phai xay dung dinh mire thuc to, hat gift cat Chung tir, tai lieu lien quan d8n viec thay doi dinh mire.

4. Nguiri dai dien theo phap luat eira to chirc, ea nhan chiu traeh nhiem ve tinh chinh xac caa dinh mire sir dung, dinh mire tieu hao, tY le hao but va ;sir dung dinh mire vao dung mut dish gia ding, san xuat hang h6a xuat khau; truemg hgp vi pham se bi xir ly theo quy dinh cira phap luat.

5. Khi xdc dinh se tin thug dirge .hoan hole lchong thu,t6. chic, ca nhan quan can cu vao quy dinh tai Thong tu nay va dinh mire thuc to sir dung nguyen

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lieu, vat tu nhap khau de san xuat san pham xuat khau.

Dieu 56. ThOng bio co' so' gia &Ong, san xuat heti h6a xuat khan; not Mu gift nguyen lieu, vat tu, may mac, thiet bi va san pham xuat khfiu

1. Trach nhiem cfra to chic, ca nhan

a) Thong bao co so gia cong, san xuat hang He xuat khau cho Chi cue Hai quan not du kien lam thil tic nhap khau theo quy dinh tai Dieu 58 Thong tu nay (duai day viet tat la Chi cue Hai quan quan 12) thong qua He thong theo mau so 12/TB-CSSX/GSQL Phu Mc V ban hanh kern theo Thong tu nay. Rieng doi voi doanh nghiep the xuat IchOng phai thuc hien thong bao nay.

DOi vai truerng hop c6 yeu eau hoan thug neu tai diem c.2, c.5 khoan 5 Dieu 114 Thong to nay thi to ca. nhan san xuat hang xuat,Ichau phai thuc hien viec thong bao co sb san xuat truot khi nep ho so hoan thug', bao cao quyet toan quy dinh tai Thong tu nay;

b) TruOng hop phat sinh viec lift tru nguyen lieu, vat tu, hang hea xuat khau ngoai ca so san xuat da thOng bao thi phai thong bao bo sung thong tin dia diem hru gift cho CM cue Hai quan quan 12 theo mau so 1211B-CSSX/GSQL Phu luc V ban hanh kern Thong tu nay;

c) Chiu tech nhiem truere phap luat vg cac nOi dung kg' khai trong van ban thong bao co so gia cong, san xuat, not lift gift nguyen lieu, vat tu, may m6c, thigt bi, san pham xuat khau;

d) Tip nhan phan hei cua co quan hai quan de sfra d6i, bo sung (neu co) thong tin da thong bao tren He thong.

2. Trach nhiem cua ca quan hai quan:

a) Tito nhan thong bao co so gia cong, san xuat, not lift gift nguyen lieu, vat tu, may moo, thiet bi, san pharn xuat khau;

b) Trong tiled han 02 gier lam viec tir khi tip nhan van,ban thong bao, kiem tra cat tieu chi ghi trong van ban th8ng bao; truerng hop tO, chic, ca. nhan the hien chua day du the tieu chi thi phan hoi thong tin tren He thong de to chic, ca nhan biet sira dOi., bo sung;

c) Thue hien kiem tra ca so gia cong, san xuat dOi vOi truerng hop phai kiem tra theo qui dinh tai Dieu 39 Nghi dinh so 08/2015/ND-CP va Dieu 57 Th8ng to nay;

d) Thuc hien kiem tra dia diem lift gift nguyen lieu, vat tova hang hod xuat khau ngoai ca so san xuat trong truang hop phat hien c6 dau hieu xac dinh to chic, ca. nhan Ichong lift gift nguyen lieu, vat tu va san pham xuat khau tai dia diem da thong bao yeti co quan hai quan.

Di'Ll 57. Kiem tra gia cong, san xuat hang boa xuat khan; 'fang luc gia cong, san xuat

1. Cac truang hop kiem tra ca ser gia ding, san xuat hang h6a xuat khan; nang luc gia cong, san xuat:

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a) TO chat ca than thyc hien hgp dang gia ding Mn dau;

b) TO chirc ca than ran tau dirge ap dung thin han nOp glue 275 ngay doi vii hang hea nhap khau de san xuat hang xuat khau;

c) Truong hgp theo quy dinh tai diem b khoan 1 Dieu 39 Nghi dinh so 08/2015/ND-CR

2. Thu tie hem tra

a) Quyet dinh kiem tra theo mau so 13/KTCSSX/GSQL phut lac V ban hanh kern Thong tu nay dirge giri tryc -dap hoac bang thu bao dam, fax cho ngued khai hai quan trong tiled han 03 ngay lam viec ke to ngay k5f va cham nhat la 05 ngay lam viec truck khi tien hanh kiem tra;

b) Viec kiem tra duce thyc hien sau 05 ngay lam viec ke tit ngay ban hanh quyet dinh kiem tra. Thin han hem tra khong qua 05 ngay lam viec.

3. NOi dung kiem tra

a) Kiem tra dia chi co so gia ding, san xuat: hem tra dia chi ea s& gia ding, san xuat ghi trong van ban th8ng bao ca se( gia cong, san xuat hoac ghi tren giay chimg nhan ding IcSr kinh doanh;

b) Kiem tra nha xuemg, may ruck, thiet bi:

b.1) Kiem tra chirng tin chirng minh quyen sir dung hgp phap ve nha xuong, mat bang san xuat; kho, bai chin nguyen lieu, vat tu, may meic, thiet N;

b.2) Mem tra quy6'ri so hint hoac quyen sir dung hgp,phap dei veil may nick thiet bi, so lugng may mac, thiet bi, day chuyen san xuat hien co tai co so gia cong, san xuat; hem tra tinh trang hoat dong, cling suit caa may mac, thiet bi.

Khi tier hanh kiem tra, ca quan hai quan hem tra cac to khai hai quan hang Me nhap,khauStrueing hgp nhap khau); WA. don, chirng tir mua may 'nee, thiet bi hoac doi chieu so ke toan de xac dinh (twang hgp mua trong nuoc); hop dOng thue tai chinh (trueing hgp thue tai chinh); hop d8ng thue tai san, nha xueng (truCmg hgp di thue). Doi ved hgp (long thue tai chinh, hgp &Ong thue tai san, nha xi/Ong thi thin han hieu lac dm hop dOng thue bang hoac keo dai han thai han hieu lac dm hop demg xuat khau san pham;

c) Kiem tra tinh trang than lyc tham gia day chuyen san xuat thong qua hgp dang1c5r voi ngued lao do, ng hoac bang lucmg tra cho ngued lao do, ng;

d) Kiem tra thong qua He,theing sach ke toan theo di a n' n kho hoac ph mem quan 1ST hang hea. nhap, xuat, ton kho lacing nguyen lieu, vat tu, may moc, thiet bi.

, 4. Lap Bien ban kiem tra ca sof gia cong, san xuat; nang lye gia ding, san xuat:

Ket auk kiem tra, cong chirc hai quan lap Bien ban ghi nhan ket qua kiem tra co so gia cong, san xuat theo mau so 14/BBKT-CSSX/GSQL Phu lac V ban

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hanh kern Thong tu nay. Nei dung Bien ban ghi nhan ket qua kiem tra ea sec gia cOng, san xuat phan anh day da, trung thvc \Teti thvc te ki8m tra va xac dinh fa:

a) TO chat, ca. than c6 hoae khong c6 quyen sa dung hop phap ve mat bang nha xuemg, mat bang san xuat;

b) TO chIrc, ca. than c6 hoac khOng e6 cjuyen sOr him hoac quyen dung hop phap \Teti may m6c, thiet bi, day chuyen san xuat tai co gia ding, san xuat (may mac, thiet bi, day chuyen san xuat do te chirc, ed than trvc tiep dau tu),va hgp vori nguyen lieu, vat tu nh'ap khau de gia ding, san xuat hang xuat lchau;

c) SO lugng may moc, thiet bi, s6 lugng nhan ding.

Bien ban hem tra phai c6 day da chit 4 cila cling chat hai quan thvc hien hem tra va ngued dai dien theo phap lu'at ena t6 chlre, cd nhan duge hem tra.

5. X* 15T kat qua kiem tra ca ses gia ceng, san xuat; nang gia c6ng, san xuat thvc hien theo qui dinh tai khoan 3 dieu 39 Nghi dinh s6 08/2015/ND-CP. Ket qua hem tra ca sor gia cong, san Xunt; Wang lye gia san xuat duge cap nhat vao th6ng.

Dieu 58. Dia diem lam thil tue lam that tip hai quan

1. Dia diem lam tha tue nhap khan:

a) Dei voi hang hea la nguyen lieu, vat tit, may m6c, thiet bi nhap khan de gia cling; nguyen lieu, vat tu nhap khau san xuat hang hoa xuat khau: TO chire, ca. than dirge lva chon tha rue nhap khau tai 01 Chi eve Hai quan sau day:

a.1) Chi eve quan nai t'a nhan cep try chinh hoac try sey chi nhanh hoac ca sari xuat;

a.2) Chi cue Hai quan khau hoac Chi cue Hai quan Gang xuat khau, nhap khau hang hela duge thanh lap trong nen dia;

a.3) Chi eve Hai quan quan lY hang gia cOng, san xuAt xuAt khku thuOc Cue quan nai CO ca se( san xuat hoac nai c6 Ichau nhap.

b) DOi voi doanh nghiep che xuat (DNCX):

b.1) Hang h6a nhap khau tha DNCX; hang h6a la may m6c,_thiet bi tam nhap de phvc san xuat, xay dung nha xuang (ke ca truong hgp nha thau ttvc tiap nhap khau); hang hoa bao hanh, saa elnia tha tve hai quan tai eve Hai quan quan DNCX;

b.2) Truong hop DNCX nhap khau hang h6a theo quyen nhap khau quy clinh Nghi dinh 23/2007/ND-CP va the quy dinh dm BO COng Thucmg thi dia diem (tang ky ter khai hai quan thvc hien theo quy dinh tai Dieu 22 Lust Hai quan, Dieu 4 Nghi dinh s6 08/2015/ND-CP ngay 21/01/2015 caa Chinh pha khaki 1 Dieu 19 Thong Pr nay.

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2. Dia diem lam thit tic xuat khau:

a) Doi voi hang h6a la san pham gia song, san xuat xuat khan: TO chile, ca nhan dugc lila chgn lam thil. tuc tai Chi cue Hai quan thuan tien;

b) Doi vii DNCX:

b.1) Hang h6a là san pham xuat khan cim DNCX; hang h6a la may mem, thiel bi tai xuat sau khi d'a tam nhap d8 phut vu san xuat, xay dung nha xuing (k8 ca truerng hop nha thau true flap xuat khait) DNCX dirge lam thu tgc hai quan tai Chi cue Hai quan thuan tien; trir trutmg hop hang boa bao hanh, sira chi:fa lam thit tie tai Chi cue Hai quan quan ly DNCX;

b.2) Truerng hop DNCX xuat khau hang hem theo quydn xuat Ichau quy dinh tai Nghi dinh so 23/2907/ND-CP va cac quy dinh cita Bo Cong Thuong thi dia diem clang ky ter khai hai quan thgc hien theo quy dinh tai Dieu 22 Luat Hai quan, Didu4 Nghi dinh so 08/2015/ND-CP ngay 21/01/2015 ena Chinh phit va khoan 1 Dieu 19 Th8ng tu nay.

Ditu 59. Mem tra tinh hinh sir dung, ton kho nguyen li?u, vat tu, may moc, thiet bi va hang hoi xuat khan

1. Cac truemg hop kidm tra

a) Khi xac dinh to chile, co. nhan thuOc ddi tugng co dau hieu rui ro dal nhap khau may moo, thiet bi, nguy8n lieu nhung qua chu ky san xuat khong co san pham xuat khau;

b) Khi co clan hi'du xac dinh to chire, ca nhan nhap khan nguyen lieu, vat tu, may moc, thiet bi hoac xuat khau san pham tang, giam bat thuong so vii rang lgc san xuat;

c) Khi co dau hieu xac dinh to chirc, ca nhan ban nguyen lieu, vat tu, may moc, thiOt bi, san pham vao not dia nhung khong khai hai quan;

d) Khi phat hien to chic; ca nhan k8 khai san pham xuat khau khong dimg quy dinh va khong dung thus td'.

2. NOi dung kidm tra

a) Kidm tra hO so hai quan, ha so hoan thud, kh8ng thu thud (dai vii truemg hop kot hop lciadm.,tra ho so hoan thud', khong thu thud), bao cao quyet teen, chimg tic ke town, so k'd toan, chimg tir theo del nguyOn lieu, vat tu, may mete, thidt bi nhap kho, xuat kho va cac chimg tic lchk ngueri khai hai quan phai hru theo quy dinh tai khoan 5 Dieu 3 Thong tu nay;

b) Kidm tra dinh mire thus to san pham xuat khau va cac chimg to lien quan den viec xay chmg dinh mire;

c) Kim tra tinh phu hop cua san pham xuat khau vo7 nguyOn lieu, vat tu da nhap khau;

d) Trubng hop qua kidm tra cac not dung quy dinh tai didm a, b, c khoan nay ma co quan hai quan phat hien co dau hieu vi pham nhung chua du co so la luan thi thge-hien:

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d.1) Kiem tra nguyOn lieu, vat tu, may m6c, thiet bi ten day chuyen san xuat;

d.2) Kiem tra se') luting hang hepa con tan trong kho;

d.3) Kiem tra so luting thanh pham chua xuat khau.

3. Tham quyen quyat dinh kiem tra

Cue tracing Cue Hai quan ban hanh quy& dinh kiem tra. Chi cue tracing Chi cue Hai quan quan to chile thuc hien video hem tra.

4. Thai gian kiem tra

Viec kiem tra dugc that hien khong qui 05 ngay lam viec tai ea sa san 'mat, try sor cua to chirc, pa. nhan. Doi vai truerng hap phfre tap, Cue tracing Cue Hai quan ban hanh guy& dinh gia ban theri han kiem tra nhtmg khong qua 05 ngay lam viec.

5. Trinh tu, thu tae kiem tra

a) Viec kiem tra tinh hinh sir dung nguyen lieu, vat tir hoac kiem tra ton kho nguyOn lieu, vat to tai try sa ngueri khai hai quan thuc hien theo Quyet dinh cila Cue tracing Cue Hai quan giao CM cue Hai quan quan ly kiem tra va giri cho to chire, ca nhan Mat trong thai han 03 ngay lam vice ke tiz ngay ky va thus hien kiem tra cham nhat truce 05 ngay lam viec k8 tir ngay giri quyet dinh;

b) Tnrong hap t6 chire, ca nhan co nhieu ca ser san xuat hoac thue gia tong lai tai met hoac nhieu ca sa san xuat thi thuc hien kiem tra tinh hinh sir dung, ton kho nguyen lieu, vat tu, may mac, thiet bi va hang hod xuat khau tai tat ea. cat ca so san xuat d8 xac dinh so Mang hang h6a ton kho;

c) Viec kiem tra dugc thuc Men diing dei tugng, dung theri gian theo qui dinh, khOng lam anh hating den qua trinh san xuat kinh doanh caa to ehirc, ca nhan;

d) Cac not dung hem tra dugc ghi nhan bang cat bier ban kiem tra gilia dai then co tham quyen cua to chirc, ca nhan va doan kiem tra.

6. Thai han ban hanh kat qua kiem tra tinh hinh sir dung nguy8n lieu, vat tu, may m6e, thiet bi va hang hod xuat khan

, a) Cham nhat 05 ngay lam viec tn. ngay kat thue kiem tra tai tra so dm to chire, nhan, cue Hai quan thue hien ki8m tra giri du that.° k8t luan hem tra cho to chfrc, ca nhan (bang fax hoac thu dam bao);

b) Cham nhat 05 ngay lam viec ke tir ngay nhan dirge du than kat Juan, to chuc, ca nhan phai hoan thanh viec giai trinh bang van ban;

c) Chain nhat 05 ngly lain viec ke tir ngay hat theri han giai trinh du than ket luan, nhung chirc, ea nhan khong thue hien giai trinh hoac ca quan hai quan chap nhan giai trinh, Cue truang cue Hai quan thtrc hien ban hanh lc& Man kiem tra;

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d) Doi vbi truanghop phut tap chug du ca so kat luan, Cue trueng clue Hai quan co the tham van y kien ye chuyen mon cni a ca quan co tham quyen. Cham that IA 15 ngay ke tir ngay nhan duge van ban Y kien cna ca quan co tham quyen, Cpc truong Cue Hai quan ban harsh ket luan kiem tra.

7. Xer ly kat qua kiem tra

a),Truerng hop kiem tra xac dinh viec sir dung ,nguyen lieu, vat tu, may moo, thiet bi nhap khau phi' hop vo'i san pham san xuat xuat khau, phi' hop v6i thong tin thong bao ca s6 san xuat, thing lire san xuat; kiem tra xac dinh thOng tin, chimg tai lieu, so lugng hang h6a con ton (trong kho, tren day chuyen san xuat, ban thanh pham, thanh pham di6 phu hop veri chUng to ke toan, so Ice toan, phi' hop voi ho sa hang him xuat khau, nhapichau elm to chile, ca than thi chap than so lieu cung cap, ban hank ket luan kiem tra va cap that ket qua kiem tra vao He thong;

b)TnrOng hgp,kiam tra xac dinh viec sir dung nguyen lieu, vat tu, may mOc, thiet bi nhap khau IchOng phi' hop yeti san pham san xuat xuat khau, khong pha hop veri thOng tin thong bao ca sa san xuat, nang luc,san xuat; kiem tra xac dinh thong tin, chi:mg tai s8 lugng hang h6a con ton (trong kho, ten day chuyen san xuat, ban thanh pham, thanh pham da dang...) khOng phi' hop veri Chung tir ke toan, so ke toan, khong phi' hop v6i ho so hang h6a xuat khau, nhap khau thi you eau to chi:re, ca than giai trinh.

b.1) Tr&mg hop ea quan hai quan chap than not dung giai trinh cua to chile, ca than thi thus hien theo quy dinh tai diem a khoan nay;

b.2) Truong hop co quan hai quan khong chap than not dung giai trinh dm to chirc, ca than hoar trubng hop to city, ca. than khong giai trinh thi ca quan can dr quy dinh phap luat ye thue, phap luat ve hai quan va ho sa hien co de quyet dinh xa lY va' thue va xfr ly vi pham hank chinh theo tham quyen hoar kien nghi ngtrOri co tham quyen guy& dinh xir ly theo quy dinh phap luat.

8. Cap that thong tin kiem tra

Quyat dinh kiem track& luan kiem tra tinh hinh sir dung, tan kho nguyen lieu, vat tu, may nick, thiet bi va hang hoa xuat khau dugc cap nhat teen H thong trong tiled han cham nhat 01 ngay ke tit ngay IcY ban hanh Quyat dinh kiem tra, ngay lcY ban harsh ket luan kiem tra tai try so nguai khai hai quan.

1 Dieu 60. Bio coo quyet town

1. Thai han nOp bao coo quyet toan

Dinh Icy hang nom, cham nhat la ngay tit* 90 ka tit ngay kat thilc nom tai chinh, nguiyi khai hai quan nOp bao coo quyet toan tinh hinh six dung nguyen lieu, vat tu, may moc, thiet bi va hang hod xuat khau trong nom tai chinh cho ca quan hai quan.

2. Dia diem nop bao coo quyet toan

- Tai Chi cue Hai quan not lam thi' tic nhap Ichau theo-quy-dinh tai Dieu 58

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Thong tu nay hole Chi cue Hai quan quail 157 doanh nghiep the xuat.

3. Trach nhiem ell a tó chile, ca nhan

a) Nep bao cao guy& toan

a.1) Doi voi to chirc, ca nhan thuc hien hoat clang nhap khan nguyen lieu de sin xuat hang Itha xuat khau:

Nep bao cao guy& toan theo nguyen tac tong tri gia nhap - xuat - ton kho nguyen lieu, vat tu, ban thanh pham, san pham hoan chinh theo man so 15/BCQT-NVL/GSQL Phu lye V ban hanh kern Thong tu nay cho co quan hai quan thong qua He themg. Bao cao quyet toan phai phir hop vei chimg to hach town ke toan eila to chile, ca. nhan.

Truong hop to chile, ca nhan nhap Ichau nguyen lieu, vat tu de san xuat ra san pham sau do ban san pham cho to chirc, ca nhan Ichac de san xuat, gia cong hang hoa xuat khan thi to chile, ca nhan nhap khau va to chirc, ca nhan xuat khan phai bao cao quyet toan theo quy dinh tai Dieu nay;

a.2) Doi vai to chirc, ca nhan duce hien hoat dOng gia tong vgi thucmg nhan nuac ngoai:

Truemg hop to chile, ca nhan theod8i nguyen lieu, vat tu nhap khau do ben dat gia ding cung cap, may mot, thiet bi thug mugn de flute hien hap dong gia cong, ban thanh pham, sin pham hoan chinh tai tai khoan ngoai bang hole tr8n He thong kiem sok nOi be dm to chirc, ca nhan thi nOp bao cao quyet toan theo mdu s8 15/BCQT-NVL/GSQL doi vOi nguyen lieu, vat tu vi mau s6 16/BCQT-M1VITB/GSQL doi voi may mot, thiet bi ban hanh kem theo Phu lye V Thong tu nay. Truemg hop He thong kiem soot not be cua to chirc, eh nhan theo d'Oi chi fiat luting hang h6a, khong theo tri gia thi dugc,sir dung ket qua kat xuat dr th8ng ega to co. nhan de lap bao cao quyet toan dgi vgi phan hang h6a khong quan ly theo tri gia nay;

a.3) Doi vai DNCX bao cao quyet toan dirge lap theo nguyen the neu tai diem a.1, a.2,khoan nay tucmg img vgi loci hinh nhap nguyen lieu de sin xuat hang xuat khan hole gia cong.

b) Lap va luu nit se chi tik nguyen lieu, vat tu nhap khau theo,cac quy dinh Bo Tai chinh ye the de ke toan, kiem toan, trong do ghi re so to khai hang hoa nhap khan nguyen lieu, vat tu;

c) Lap va luu tilt se chi 'del san pham xuat kho de xuat khan theo cac quy dinh cua Bo TL chinh ve che de ke toast, kiem toan, trong dO xac dinh r'6 xuat khan theo se hgp Sling, don hang;

d) Lap va luu Uri chung tir lien quan den viec xir 132 phe lieu, pile pham;

d) Xu'at trinh toan be he so, ch6ng tit Ice toan lien quan den nguyen vat tu, may mot, thiet bi nhap khau va san pham xuat khau khi ca quan hai quan hem tra tai try sa doanh nghiep

5. Trach nhiem elm ca quan hai quan

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a) Tiep nhan bao can quyet town tinh hinh sir dung nguyen lieu, vat tit, may mOc, thiet bi nhap khan do nguOri khai hai quan nop;

b) Kiam tra bao cao guy& toan:

b.1) Cac true:mg hop kiem tra bao cao quyat toan:

b.1.1) Bao cao quyat toan cua to chat, ca nhan nop Ian Mu;

,b.1.2) Bk cao quyet toan co suchenh lech bat thuong va so lieu so voi He thong dm co quan hai quan;

b.1.3) Kiem tra sau khi ra quyat dinh hoan thus, kh8ng thu thus tai try so ngued nop thue;

b.1.4) Kim tra bao cao quyat toan tren cu ser ap dung quan 1y rui ro, danh gia man thu phap luat cua to chitc, ca. nhan.

Doi voi doanh nghiep uu tien, viec kiem tra bao cao quyet toan thuc hien theo quy dinh dm BO Tai chinh ve huemg dan ap dung the dO tm tien trong viec thuc hien thu tuc xuat khau nhap khau hang hoa doi voi doanh nghiep.

b.2) Truemg hey tai thai diem kiem tra bao cao guy& toan phat sinh viec kiem tra truck khi ra quyat dinh hoan thus, Ich8ng thu thus tai tru so ngued nop thus, Cue truth-1g Cue Hai quan quyet dinh Hem tra bao cao quyet toan kat hop kiem tra hohn thus, khOng thu thus;

b.3) Tham quyen, trinh tu, thu tuc va xi( 1y kat qua kiem tra time hien theo tham quyen, trinh tu, thu ttic Hem tra tinh hinh sir dung nguyen lieu, vat tu, may moc, thiet bi tai tru so ngueri khai hai quan quy dinh tai khoan 2, 3, 4, 5, 6, 7, 8 Dieu 59 Thong tu nay.

Truong hop kiem tra bee coo quy& toan kat hop viec kiem tra ha sa hoan thus, khong thu thus dad voi nguyen lieu, vat tu nhap lchau de san xuat hang xuat khan tai tru so ngued khai hai quan, ngoai trinh tu, thu ttic hem tra theo quy dinh tai Dieu 59 Thong tu nay, ca quan hai quan phai thuc hien kiem tra va kat Juan ye tinh chinh xk, trung time dm ho su hoan thus, khong thu thus va viec dap,img cac dieu kien quy dinh ye cac truing hop dirge hoan thus, khong thu thus elm to chirc, ca nhan.

Myc 2

Thu tic hai quan voi hang h6a n110 gia cong tai Viet Nam cho thwcrng nhan wet ngoai

Dieu 61. Thii tyc nh4p khAu nguyen lieu, vat tir, may m6c, thiet bi va xuat khan san pham

1. Thu tuc nhap khan nguyen lieu, vat tu

a) HO su hai quan, thu tuc hai quan dai -yeti nguyen lieu, vat to nhap khau

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(bao gem ca san pham hoan chinh do ben dat gia cong cung cap de gin hoc dOng chung yeti san pham gia cOng thanh mat hang dong b0; nguyen lieu, vat to do ben nhan gia cong to cung img nhap khau to nuac ngoai) time hien theo thu tut hai quan dai veri hang hoa nhap Mau qui dinh tai Chuang II Thong tu nay;

b) Thit Mc hai quan dOi voi nguyen lieu, vat tu do t6 chirc, ca nhan tai Viet Nam cung cap theo chi, dinh cfm thuong nhan nuerc ngoai thuc hien theo hinh thirc xuat khan, nhap khau tai cho theo quy dinh tai Dieu 86 Thong to nay;

c) Doi ved nguyen lieu, vat tu do ben nhan gia cong san xuat hoac mua tai thi throng Viet Nam, ngued khai hai quan,khong phai lam thu tic quan (trir twang hop mua doanh nghiep the xuat, doanh nghiep khu phi thue quan); truang hop nguyen lieu, vat tu thuoc doi tugng chiu thue xuat khau, khi lam thu tic xuat khau san pham gia cong, ben nhan gia deg ke ,khai, tinh thu8 xuat khau, cat loai thue khde (neu co) tren to khai hang hepa xuat khau san pham gia cong theo thue suat, tri gia en a nguyen lieu, vat tu to cung img cau thanh san pham;

d) Doi ved nguyen lieu, vat tu nhap khau theo loai hinh nhap san xuat xuat khau truac khi IcY ket hop dong gia ding:

Ben nhan gia cong doge sir dung nguyen lieu, vat tu nhap khan theo loai hinh nhap san xuat xuat khau do cung ung cho hop d8ng gia ding; chinh sach thu8, thu tuc hok thue thuc hien theo loai hinh nhap nguyen lieu de san xuat hang xuat khau quy dinh .10 Dieu 114 Thong tu nay neu thed giant nhap khau khong qua 02 nam ke tir khi long IcY to khai hang h6a nhap khau den khi dang kY to khai hang hi:5a xuat khan c6 sir dung nguyen lieu, vat tu cung img.

Doi voi san pham san xuat xuat khau cep chu lcY san xuat tren 02 ram thi thuc hien theo tong san pham xuat khau. TO chirc, ca nhan phai c6 van ban giai trinh, xuat trinh chung tir,chung mirth chu IcY san xuat san pham cho Chi eve Hai quan nai lam thu tic guy& toan hgp dong gia cOng va dirge chap thuan.

2. Thit tut nhap khau may m6c, thiet bi thue, mugn de thuc hien hop dong gia cling

Thu tvc hai quan d8i vai may mac, thiet bi thue, mugn de true tier) plum vu hop dong gia citing thi thuc hien theo loai hinh tam nhap-tai xuat quy dinh tai Dieu 50 Nghi dinh so 08/2015/ND-CP.

3. Thil tut xuat khau san pham gia ding

HO sa,hai quan, thu ttic hai quan thuc Men theo quan veri hang h6a xuat khau qui dinh tai Chuang II Thong tu nay.

Dieu 62. Thii tyc hai quan dai vfri truinig hop thue gia ding lai

1. Truong hap t6 chirc, ca nhan Viet Nam ky ket hop dong gia cong v6i thuong nhan nuot ngoli nhung lchOng trvc tie') gia ding ma thue to chirc, ca nhan Ichac gia cong (thue gia cong lai) theo quy dinh tai diem b, khoan 2 Dieu 32 Nghi dinh se 187/2013/ND-CP thi to chime, ea nhan ky ket hop dong gia cong

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vai thucmg nhan nude ngodi IA nguiyi lam thu tyc xuat khau, nhap khau, bao cao quyet toan hop dong gia ding vai ca quan hai quan va chiu trash nhiem,truoic phap luat ye viec thuc hien hop clang gia cling nay. To chic, ca nhan kY kat hop dOng gia ding vai thuang nhan nude ngoai co trash nhiem thong bao bang van ban ve ten, dia chi try sec dia chi co so san xuat cua chinh to chit, ca nhan va cin to chic, ca than nhan gia ding thiyi gian dua nguyen lieu, vat tu di gia cOng de ca quan hai quan Iciem tra khi can thiet. ThOi han nOp van ban th6ng bao là truorc theri diem dua nguyen lieu, vat tu di gia citing lai.

2. Hang h6a giao, nhan gicra cat to chit; ca. nhan Viet Nam ved nhau Ichong phai lam thir tuc hai quan.

3. Truiyng hop, thuc doanh nghiep the xuat gia cling hoac nhan gia cOng cho doanh nghiep the xuat thyc hien theo quy dinh tai Dieu 76. Th8ng tu nay.

Dieu 63. Thii tits giao, nhan san pham gia tong chuyen tiep

1. Hang h6a gia cling chuyen tiep theo qui dinh tai Dieu 33 Nghi dinh so 187/2013/ND-CP phai lam thit tut hai quan nhu thu tyc hai quan d8i vai hang hoa xuat khau, nhap khau tai cho quy dinh tai Dieu 86 Thong tu nay.

2. Nguiyi dai dien theo phap luat cua tá chic, ca nhan Ben giao, Ben nhan chiu trash nhiem truec phap luat va viec san pham gia ding chuyen tie') duos san xuat tir nguyen lieu, vat tu aim hop deng gia cling va duos sir dung dung mut Bich gia

, • 3. Twang hop hop dong gia clang c6 san pham gia cOng chuyen tiep (hop

&mg gia ding giao) va hop dong gia cOng sir dung san pham gia cling chuyen tiep lam nguyen lieu gia. clang (hop dong gia ding nhan) sung mot to chic, ca. than nhan gia cOng thi to shirt, ca than thuc hien nhiem vu cua ca Ben giao va Ben nhan.

Dieu 64. Thii fig hai quan xir lS7nguyen lieu, it fir dir this; phe phe pham; may mac, thiet bi thuc, muoin

1. Thad han xir ly nguyen lieu, vat tu, may moc, thiet bi khi hop dong gia cling ket tithe hoac het hieu lyc

a) Cham nhat.15 ngay Ica tir ngay hop dong gia cOng kat thuc hoac hat hieu lye thuc hien, to chic, ca nhan c6 van ban thong bao cho Chi cue Hai quan not lam thil tyc quyet toan phuong an giai quyet nguyen lieu, vat tu du thin; may moc, thiet bi thuc, mucrn; phe lieu, phe pham theo matt so 17/XL-HDGC/GSQL Phy lye V ban hanh kern Thong tu nay;

b) Chain nhat 30 ngay ke tir ngay thong bao phucmg an giai quyet nguyen lieu, vat tu du thin, may moc, thiet bi thuc, mucrn, phe lieu, the pham, to chat, ca nhan phai thuc hien xong thu toe hai quangiai quyetpguyen lieu, vat tu du thin, may moo, thiet bi thuc, mucm, phe lieu, phe pham (neu co).

2. Cac hinh thire xirlY

Can cir quy dinh cua phap luat Viet Nam va nOi thing- thoa thuan trong

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hop dang gia tong, viec nguyen lieu, vat to du thaa, phe phe pham, may m6c, thiet bi time, mugn de gia cong dugs thud hien nhu sau:

a) Ban tai thi truang Viet Nam;

b) Xuat khau tra ra nuem ngoai;

c) Chuyen sang thyc hien hgp dang gia cling khaz tai Viet Nam;

d) Bien, tang tai Viet Nam;

d) Tieu huST tai Viet Nam.

3. Thu tut hai quan

a) ThU tut hai quan ban, biau tang nguyen lieu, vat tu du thin ngoai dinh mac, may moc, thiet bi thue, mugn tai thi truong Viet Nam:

a.1) Truang hgp nguesi mua, nguiyi dirge Mau tang IA ben nhan gia ding thi lam thil tut thay d8i myc dich sir dung theo quy dinh tai Dieu 21 Th8ng tu nay;

a.2) Truang hgp ngued mua, nguai dirge biau tang la to chuc, ca nhan khac tai Viet Nam thi lam thtit tut xuat khau, nhap khau tai ch6 theo quy clink tai Dieu 86 Thong tu nay.

b) Thu tut xuat tra nguyen lieu, vat tu, may m6c, thiet bi tam nhap gia ding ra nuot ngoai trong, the" gian thus hien hgp (long gia cling hoc khi hgp d8ng gia cong ket iliac, het hieu lyc thud hien nhu thu tut xuat tra ra mr6c ngoai theo quy dinh tai khoan 2, khoan 3 Dieu 50 Nghi dinh s6 08/2015/ND-CP;

c) Thu tut chuyan nguyen lieu; vat tu; may m6c, thiet bi time, mugn theo chi dinh cua ben clat gia cong sang hgp d8ng gia cong khk ding hoac khk doi tat nhan, dat gia cong trong qua trinh thye Men hop &mg gia conghok khi hgp d8ng gia cong ket third, het hieu lye, thus hien theo thu We xuat khau, nhap khau tai ch6 quy dinh tai Dieu 86 Th8ng tu nay;

d) Thu huY nguyen lieu, vat tu, phe lieu, phe pham tai Viet Nam:

d.1) T8 chat, ca nhan co van ban gai Chi cyc Hai quan not nhap khan nguyen lieu, vat tu phuong an sa huy, tieu fray nguyen lieu, vat tu, phe lieu, ph& pham, trong d6 neu re hinh third, dia diem tieu huST. TO third, ca nhan chiu trach nhiem thus hien viec tieu hiry theo quy dinh cfla phap luat ve bao ye mai truang;

d.2) Ca quan hai quan giam sat viec tieu hay nguyen lieu, vat tu, phe phe pham theo nguyen tat quan 15r rid ro- dya teen daft gia tu'an thu phap luat oda to chirc, ca nhan.

Truang hap nguai khai hai quan IA doanh nghiep uu tien, to chfre, ca nhan ty chiu trash nhiem to cite viec tieu hay, ca quan hai quan kheing thyc Men giam sat.

d) D6i vai nguyen lieu, vat tu du thaa do• to chirc, ca nhan ty cung img bang hinh iliac nhap khau tir nu6c ngoai theo loai hinh gia cong, sau khi ket thus

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hop dicing gia cong hoac help dang gia ding het hieu

d.1) Tnrong hop ben dat gia cong da thanh toan tien mua nguyen lieu, vat tu thi thuc hien theo quy dinh tai khoan 1, khoan 2 Dieu nay;

d.2) Truerng hop ben dat gia cong chug thanh toan tien mua nguy8n vat tu thi ding ky to khai mai va lam thil tux theo quy dinh tai Chuang II Thong tu nay.

4. Doi vai the help thing gia Gong c6 ding depi tic dat gia cong va ding dOi tic nhan gia cong, to third, ca nhan dugc bu tit nguyen lieu cling chiing loai, cling quy each, phem chat.

5. DOi veri nguyen lieu, vat tu du this da nhap kheu gia cong khong qua 3% tong lugng nguyen lieu, vat tu thuc nhap khau thi khi ban, tiou thu nOi dia khong phai lam thin tic hai quan chuyen doi mac Bich Sir clang nhung phai lee khai nOp thu8 vai ca quan thue not dia theo quy dinh cite phap luat ve thue.

Dieu 65. Mir 1± qua han nOp bao cao quyet toan tinh hinh sir dung nguyen lieu, vat ttr, may mac, thiet bi va qua thoi hyn lam thri tyc hai quan dOi voi nguyen lieu, vat fir du thira; may mOc, thiet N thue, mucrn khi hap deng gia cong ket thtic hoc het Men lye thyt hien

1. Xir lY qua han nop bao cao guy& toan tinh hinh sir dung nguyen vat tu, may mac, thiet bi:

a) Trong tiled han 30 ngay ke tir ngay het han n6p bao cao quyet toan, Chi cue Hai quan mai lam ilia. tut quyet toan thuc hien cac cong video sau:

a.1)05 van ban mai t6 third, ca than den ca quan hai quan lap bi8n ban vi pham de xir ly theo quy dinh;

a.2) Trong theri hart 15 ngay ke tic ngay giri van ban, to third, ca nhan khong den lam viec thi ca quan hai quan thue hien dieu tra xac minh tai dia chi ding Icy kinh doanh;

a.3) Thtre hien lciam tra ha so, thuc to hang Ma dai yeti eac 18 hang xuAt khau, nhap khau tiop theo tha td chile, ca nhan;

a.4) Ph6i hop voi co quan chuc nang dieu tra, xac mink, truy tim dai Yen to third, ca nhan co dau hieu be, tron khoi dia chi clang 1y kinh doanh.

b) Bien phap xir ly sau khi da thtrc hien don clot, dieu tra, xac minh, truy tim:

b.1) Doi voi to chive, ca nhan khong bao cao quyet toan tinh hinh sir dung nguyen lieu, vat tu, may mac, thiet N nhung van con hog &Ong, co quan hai quan da ap dung the bien phap quy dinh tai diem a.1, a.2, a3 khoan 1 Dieu nay nhung khong co ket qua thi thuc Men hem tra tinh hinh sir dung nguyen vg tu, may mete, thiet bi tai try so ngueci khai hai quan theo quy dinh;

b.2) Doi veri to chive, ca rthan be tan, met tich thi hoan chinh va chuy6n toan b0 ho so hai quan cho ca quan co tham- quyen de dial tra ve tOi buon lau,

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trOn thue theo quy dinh cna Be Lust hinh sir.

2. Xit lY qua han thiai han lam thil tuc hai quan d8i vai,nguyen lieu, vat tu du thita va may moc, thiet bi thue, mugn theo qui dinh tai Dieu 64 Th8ng to nay thi Chi cue Hai quan nai lam thil tuc quyet town thuc hien:

a) Lap bien ban vi pham de xitlY theo quy dinh;

b) Bao cao Cue truong Cue Hai quart a quy'et dinh kiem tra tinh hinh sit dung nguyen lieu, vat tu, may mOc, thiet bi tai tru ser to chitc, ca nhan theo quy dinh.

Dieu 66. X& IS/ di& vori truirng hap ben dat gia cong tir bo nguyen lieu, vat to du this; may mac, thiet bi thue, mulin; san pham gia cling

1. T6 chitc, ca nhan nhan gia cong chiu trach nhiem hop thue de tieu thy. not dia dOi veti nguyen lieu, vat tu du thin; may mOc, this& bi thue, muon; san pham gia cong khong xuat tra dirge do ben dat gia cong tit be, frit truong hop quy dinh tai khoan 5 Dieu 64 Thong tu nay. Thit tuc hai quan va chink sash thue dirge xac dinh tai then diem chuy8n dOi mnc dich sit dung theo quy dinh tai Dieu 25 Nghi dinh so 08/2015/ND-CP va Dieu 21 Thong tu nay.

, 2. True:mg hap tieu Hay thi thuc hien theo quy dinh tai diem d khoan 3 Dieu 64 Thong tu nay.

Mac 3

Thu tuc hai quan doi vcri bang hoa dat gia cling ir nut ngoai

Dieu 67. Thu tuc xuat khan nguyen lieu, vat tn. d san xuat hang hoe dat gia cong va nhap khan san pham gia cong

1. Thu tic xuat khau nguyen lieu, vat Ur:

a) Thu tuc hai quan thuc- hien tai 01 Chi cue Hai quan thuan tien;

b) H6 so hai quan thuc hien nhu h6 so hai quan d8i vai hang hoa xuat 1cl-1u qui dinh tai Chuong It Thong tu nay; throng hop nguyen lieu, vat tu xuat khau thuoc danh num hang hoe: xuat khau co giay phep elk BO Cong Thuong hoar co quan quan ly chuyen nganh thi xuat trinh them giay phep cua ca quan co tham quyen de ca quan hai quan trit lin.;

b) Thu tuc hai quan thuc hien nhu thir tuc xuat khau hang hoa qui Binh tai Chuong II Thong tu nay;

c) Trueng hap gia ding chuyen flap Cr nu& ngoai thi to chuc, ca than a Viet Nam kh8ng phai lam thit fire gia clang chuyen tiep yeti ca quan hai quan.

2. Thu tuc nhap khau san pham (1St gia conga nuac ngoai

a) Thu tuc hai quan thuc hien tai Chi cue Hai quan not da lam thit tuc xuat khau;

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b) Ha so hai quan, thd tuc hai quan thus hien theo quy dinh tai Chuang II Thong tu nay;

c) Chinh sach thug deli voi san pham gia cong nhap khau thirc hien theo quy dinh tai khoan 4 Dieu 103 Thong tu nay.

Viec xac dinh luting nguyen lieu,, vat tu da xuat khau tit Viet Nam eau thanh trong san pham gia ding nhap khau do ngued„khai hai quan tu xac dinh can cu dinh mire san xuat san pham gia cong nhap khau.

Dieu 68. Thii tyc tam xuat san pham gia cong ra nu&c ngoai a tai che sau d6 tai nhap khan trir lai Viet Nam

1. Noi lam thil tuc hai quan: Tai Chi cgc Hai quan thuan tien.

2. Thu tue tam xuat san pham gia cong de tad che:

a) Hi so hai quan gam cac chOns tir theo quy dinh tai khoan 1 Dieu 16 Thong tu nay va van ban nhan lai hang de tai che cira deli tac nuac ngoai: 01 ban chinh;

9 b) Thu tuc quan thuc hien nhu hai quan deli voi hang hoa xuat khau quy dinh tai Chuang II Thong tu nay;

c) Thai han tai che do to chit.; ca nhan dang 14/ veld co quan hai quan nhung khong qua 275 ngay ke tir ngay tam xuat.

3. Thil tuc tai nhap san pham gia cOng da tai che thtrc hien theo quy dinh tai Chuang II ThOng tu nay (nit giay phep nhap khau, khai thug, kiem tra tinh thug).

Truang hop ban san pham gia cOng tai che tai thi truerng nuerc ngoai thi ngued khai hai quan (tang IcY to khai hai quan hang h6a xuat khau mai va thtrc hien thO tuc hai quan theo quy dinh tai Chuang II Thong tu nay (trir viec hem tra thtrc te hang hoa.).

We'll 69. Thu tyc hai quan xir 15, nguyen lieu, vat fir du thin; phe phe pham, phe thai; may mac, thiet hi tam xuat phyc vy gia cong

1. Cac hinh thirc xir ly:

Can ca theo thoa thuan trong hop ding, gia cOng, va quy dinh phap luat Viet Nam, nguyen lieu, vat tu du thira, phe lieu, phe pham, may mac, thiet bi thug, mugn de gia Gong dugc xir ly nhu sau:

a) Ban, bieu tang, tieu huST tai thi truing nir&d ngoai;

b) Nhap khau vg Viet Nam;

c) Chuygn sang thtrc hien hop ding gia cong khac tai nuac ngoai.

2. Thil tuc hai quan:

, a) Viec ban, bieu tang, tiou huY nguyen lieu, vat tu du thira, phg pilepham, pham, may mac, thiet bi dua ra nuerc ngoai detlitrc hien hop ding gia ding thtrc hien theo quy dinh tai nu& nhan gia Gong. Doi ved nguyen lieu, vat tu du thira,

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may moc thiet bi, ngueri khai hai quan clang 14 to khai hai quan mai va thvc Men thu tic hai quan theo quy dinh tai Chuang II Thong tu nay;

b) Thu Mc hai quan nhap khan ve Viet Nam:

b.1) Truerng hop nguyen lieu, vat tu du thira, may moc, thiet bi dugc xuat khau tir Via Nam; phe lieu, phe pham phat sinh tir nguyen lieu, vat tu xuat khau. tir Viet Nam thi thvc hien thu tic tai nhap;

b.2) Truemg hgp nguyen lieu, vat tu du thin, may moc, thiet bi mua nuoc ngoai; phe lieu, phe pham phat sinh tic nguyen lieu, vat tu mua tic nuac ngoai thi ilia we hal quan thvc hien nhu doi yeti 18 hang nhap khan thuccng mai;

b.3) DOI vol 18 hang may moo, thiet N thuOc dien phai Iciem tra ,thvc to hang Ma, Ichi thu tic hai quan, cong chat hai quan thvc hien, doi chieu chimg 100,1(9, hieu cila. may moc, thiet N ghi teen to khai tarn xuat veri may nick, thia bi tai nhap tra lai.

c) TM" tic dung

nguyen lieu, vat tu du thin, may moc, thiet bi thue, mugn sang hgp dong gia cong khac:

TO chirc, ca nhan co van ban thong bao cho Chi cac Hai quan not lam thit tic quyet town, not dung thong bao gem: ten, quy each, pham chat nguyen vat tu; lugng nguyen lieu, vat W du thin; may moc, thia bi thue, mugn thuOc hgp dOng/pha lac hop dong gia cong so, ngay thang.nam dugc chuyen sang hgp dung/phi lac hop d8ng gia cong so, ngay thang nem IcY vol doi tac nuot ngoai (ghi ro ten ben nhan gia conga mac ngoai).

Myc 4

Thii tyc hai quan, kiein tra, giam sat hai quan doi via hang hoa la nguyen lieu, vat tir nhap khau de san xuat hang him xuat khan

Dieu 70. ThU tyc hai quan nhap khan nguyin lieu, vat fir va xuat khan san pham

1. Thu we nhap khau nguyen lieu, vat tu

a) HO so hai quan, thu Mc hai quan thgc hien theo quy dinh tai Chuang II Thong tu nay;

b) Xac dinh co sa san xuat hang xuat khau thuOc ser hau, sir clang cua - ngtroi nap thue de ap dung thiai hen nap thue 275 ngay:

b.1) Ngueri nap thue phai co quyen sir dung hgp phap doi voi mat bang san xuat, nha xuong (bao gem ca nha xuang gan lien tin dat dai). Twang hop nguai n0pthue di thue nha xtriang, mat bang san xuat cita ca nhan, to chirc khac de san xuat san pham xuat lchau thi to chirc, ca nhan di time dugc xem xet ap dung thei hart nep thue 275 ngay theo qui dinh cua phap lu'at vol dieu kien hgp deng thue dat phai phi hgp vol qui dinh cim phap Mat va keo dai hon tiled hen

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hop deng san xuat san pham xuat khau;

b.2) Nguin nOp thus phai c6 quyen sa him hoac quyen sir dung hop phap doi van may mot, thiet bi tai co se san xuat hop van nguyen Henry@ tu nhap khau , san xuat hang xuat khau tai ban cam ket ve co se san xuat.

2. Thii tyc hai quan xuat khau sari pham

a) San phdm xuat Ichdu dirge quan 19 theo loai hinh SXXK gem:

a.1) San pham dirge san xuat tir town b0 nguyen lieu, vat tu nhap khan theo loai hinh SXXK;

a.2) San pham dirge san xuat do sir ket hop tir cat nguan sau:

a.2.1) Nguyen lieu, vat tu nhap khan theo loai hinh SXXK;

a.2.2) Nguyen lieu, vat tu nhap khau theo loai hinh nhap khau kink doanh;

a.2.3) Nguyen lieu, vat tu co ngueth gat trong ntrecc.

a.3) San pham dirge san xuat tir toan b0 nguyen lieu, vat tu nhap khau theo loai hinh nhap kinh doanh veld dieu kien thed gian nhap khan khong qua 02 nam ke tir ngay dang k9 to khai hang h6a nhap khan nguyen lieu, vat tu den ngay clang Icy to khai hang h6a xuat khau san pham cuin ding c6 sir dung nguyen lieu, vat tu elm to khai hang hoa nhap khau;

a.4) San pham san xuat tir nguyen lieu, vat to nhap khan to the do to chat, ca than nhap khan nguyen lieu, vat tu san xuat san pham true dap xuat • Ichau hoac ban san pham cho to chirc, ca. than khac xuat Ichau.

b) Ha so hai quan, thir tut hai quan thvc hien theo quy dinh tai Chucmg II Thong tir nay;

c) Chinh sach thus thvc hien theo quy dinh tai mac 4 Chuang VII Thong tu nay.

Dieu 71. Thii tyc xir ly phe lieu, phe pham tieu thy nen

, 1. Pha phse pham nam trong dinh thvc to san xuat hang hoa xuat khau (vi du: ve lac trong qua trinh gia ding lac v6 thanh lac than) khi ban, tieu thy not dia IchOng phai lam thii tyc hai quan nhung phai ke khai nOp thus voi ca quan thus not dia theo quy dinh elm phap luat ye thue.

2. Phe lieu, phS phdm nam ngoai dinh mire thvc to san xuat hang him xuat khau kin ban, tieu thy noi,dia.thirt.hien theo huong dan tai Dieu 21 Thong tu nay.

Dieu 72. Thu tyc tieu hiiy nguyen lieu, vat fir, phe lieu, phe pham

1. Thin tyc tieu hay thve hien nhu tha tut tieu hiry nguyen lieu, vat tu du thira, phe pho pham gia tang quy dinh tai diem d Ichoan 3 Dieu 64 Thong tu nay.

2. To chat, ca than chin trath nhiem nguyen lieu, vat tu, phe

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lieu, pile pham theo dung quy dinh cua phap luat.

Dieu 73. Thu tnc hai quan doi voi truirng hqp ban san pham cho to chit.; ca nhan khfic de trine tiep xuat khau

, TO thuc, ca nhan nhap khau nguyen lieu, vat tu san xuat san pham xuat khau thuc hien thu pre nhap Ichau, xay dung dinh mire, bao cao guy& town tinh hinh sir dung nguy8n lieu, vat tu nhap khan theo quy dinh tai Thong tu nay.

2. To chile, ca nhan true flop xuat khan san pham' lam Ifni tut xuat khau san pham theo quy dinh tai Thong Pr nay. Tb khai hai quan hang hoa xuat khau dang IcY,theo loai hinh SXXK; teen khai hai quan hang hoa xuat khaughi ro "san pham dugc san xuat tir nguyen vat lieu nhap khau de san xuat hang xuat khau" va ghi ten to chtrc, ca nhan ban san pham tai o ghi chit

Mtic 5

Thii ttic hai quan, kiem tra, giam sat hai quan dm voi hang hoi xuat khau, nhap khan ciia doanh ughiep the xuat

Dieu 74. Nguyen tac chung

1. Hang h6a nhap khan phut vu hog deng san xuat san pham xuat khau Gila doanh nghiep the xuat (sau day viet tat la. DNCX) phai thuc hien thu tue hai quan theo quy dinh va sir dung dUng veri mix dish san xuat, Piz cac truOng hop sau DNCX dirge lva chon thuc hien hoac khOng thuc hien thu We hai quan:

a) Hang hoa mua ban gift cac DNCX veci nhau;

b) Hang hod la vat lieu xay dung, van phong pham, luong thuc, thuc pham, hang ti8u dung mua tir nOi dia de xay dung cong trinh, phut vu cho dieu hanh be may Van phong va sinh hoat eita can be, cOng nhan lam viec tai DNCX;

c) Hang He luan chuyan trong nOi be dia. met DNCX, luau chuytn gifra cac DNCX trong cimg met khu che xuat;

d) Hang hod Gila cac DNCX thuoc met tap down hay He thong cOng ty tai Viet Nam, c6 hach town phu thuec;

,d) Hang hod dua vao, dua ra DNCX 6 bao hart, sin china hoac thuc hien met s8 clang doan trong boat deng san xuat nhu: phan loaf, dong g6i, Ong g6i lai.

Truong hop khong lam thin tic hai quan, DNCX lap va luu trit chimg tir, so chi tiel viec theo doi hang hoa dua vao, dua ra theo cac quy dinh dm Be Tai chinh ve mua ban hang hoa, the do Ice toan, Mem town, trong do xac dinh re awe dich, ngu8n hang hod.

2. Hang hoa DNCX mua tir nOi dfa hoac nhap khau tix nu6c ngoai da nep day du cac loaf thue va da thuc Men day du chinh sach quan lY hang hod xuat khau rthap khau theo quy dinh khi trao doi, mua Mn trong nOi dia khong phal lam thit tuc hai quan.

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3. Ca quan hai quan pan 13't khu the xuat, DNCX chi giam sat Ulm flap tai ding ra, vao cua khu the xuat, DNCX khi can thiet theo quyet dinh caa Cuc tnremg Cuc Hai quan.

Dieu 75. ThU tic hai quan doi voi hang hoi xdAt khan, nhap khan ciia DNCX

1. Doi vbi nguyen lieu, vat tir nhap khau de san xuat, hang hod nhap khan tao tai san co dinh, hang tieu dung nhap khau

Thu tic hai quan thuc hien theo quy dinh tai Chuang II Thong tu nay. Ngtriat khai hai quan phai khai day du thong tin to khai hai quan tren He thong trir thong tin ve mac thue suat va so tien thue.

2. Doi vied hang hem nhap khan tir nubs ngoai de xay dung nha xuong, van lapphong,dat thiet bi cho DNCX:

Thu tuc hai quan thuc hien theo quy dinh tai Chuong II Thong tu nay.

Truang hop nha than nhap khan. .hang hod a xay dung nha xuemg, van phong, lap fiat thiet bi cho DNCX thi sau khi ban giao eong trinh cho DNCX thi bao cao luting hang hod da nhap khau cho co quan hai quan nai quan lY DNCX theo man so 18/NTXD-DNCX/GSQL Phu luc V ban hanh kern theo Thong tu nay.

3. Doi veri hang hem mua, ban giffa DNCX yen doanh nghiep riOi dia ,

DNCX, doanh nghiep not dia lam thu tuc hai quan xuat khau, nhap khau tai cht; theo loai hinh tuong ung quy dinh tai Dieu 86 Thong tu nay.

4. Doi veri hang hod mua, ban gifIa hai DNCX: Truerng hoplua ch9n lam thu ttic hai quan thi thuc hien this' tue xuat khau, nhap khan tai cho quy dinh tai Dieu 86 ThOng tu nay.

5. DOi vai phe lieu, phe pham dugc pile') ban vao thi truang nOi dia

Thu tuc hai quan thuc hien theo quy dinh tai Chticmg II Thong tu nay, theo do DNCX lam thu mc xuat khau va doanh nghiep riOi dia ma to khai hai quan hang hoa nhap khan theo loci hinh tucmg

6. DOi veri hang hoa cua DNCX da xuat khan phai tarn nhap scra chfia, bao hanh sau dO tot xuat thuc hien nhu thu tuc hai quan dai vial hang hem xuat khan nhung bi tra lai theo quy dinh tai Dieu 47 Nghi dinh so 08/2015/ND-CP cua Chinh

Dieu 76. Thu tic hai quan doi voti truirng hop DNCX thue doanh nghiep nqi dia gia cong, DNCX nhatn gia ding cho doanh nghiep nOi DNCX thue DNCX khac gia clang

1. Hang hod do DNCX thue doanh nghiep nOi dia gia cong:

a) Doanh nghiep nOi dia lam thu tuc hai quan theo quy dinh ve gia cOng hang hem cho thuang nhan nuac ngoai quy dinh tai Mix 2 Chucmg nay;

b) DNCX lchong phai lam thu tac hai quan khi dna nguyen lieu, vat tu vao

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nOi dia 6 gia cong va nhan lai san pham gia cong tiz nOi dia.

Throng hop dua hang hod to DNCX vao thi tnrang nOi dia 6 gia Gong, bao hanh, sira chfta nhung khong nhan IM hang hod thi 'Thai clang IcY to khai mai de thay d8i mac dich sir dung theo quy dinh tai Chuong II Thong tu nay.

2. Hang hod do DNCX nhan gia cong cho doanh nghiep not dia:

a) Doanh nghiep Wei dia lam thit tic hai quan theo quy dinh ve dal gia cong hang h6a a nude ngoai;

b) DNCX khong phai lam tgc hai quan khi nhan nguyen lieu, vat tu to nOi dia de gia cong va tra 1M san pham gia cong vao nOi

3. Deli veri hang hod do DNCX time DNCX khac gia ding:

DNCX thue gia cong va DNCX nhan gia ding khong phai thus hien thil Mc hal quan khi giao, nhan nguyen lieu, vat to phut vu hop dong gia cong, san pham gia cong •

Dieu 77. ThU tyc hai quan din veil hang hoa xuat khau, niap khan theo quyen xuat khan, quyen nhap khAu, quyen phan phoi cud DNCX

I. DNCX duce thgc hien mua ban hang boa va cac boat dong lien quan tut tiep den boat dOng mua ban hang 116a tai Viet Nam theo quy dinh tai Nghi dinh se; 23/2007/ND-CP ngay 12/2/2007 dia. Chinh phit phai that hien. hach toan rieng, khong hach toan chung vao hoat dOng san xuat; phai b8 tri khu vac rieng de km gift hang hoa nhapkhau, xuat khau theo quyen nhap khau, quyen xuat khau, quyen phan phoi.

2. DNCX chiu trach nhiem thuc hien nghia vu thue va cac nghia vu tai chinh kit dOi voi viec thut hien hoat dOng mua ban hang hod va cac hoat dong lien quan true tiep den mua ban hang hod theo quy dinh cita phap luat. Cac uu dal dau tu, uu dai ve thue va cac uu dai tai chinh Ichac ap dung doi voi viec san xuat de xuat khau cud DNCX khong ap dung doi v6i hoat dOng mua ban hang hod va cac boat dong lien quan true tiep den mua ban hang hod cila DNCX.

3. ThU tut hai quan thgc hien theo quy dinh tai Chuong II Thong tu nay. Ngoai ra, BO TM chinh huemg an them viec thirc hien quyen xuat Ichau, quyen nhap khau aaa DNCX nhu sau:

a) DNCX phai khai tai 0 "SO gidy phep" tren to khai hai quan dien to thong tin so van ban cho phep caa ca quan c6 tham quyen ye hoat dong mua ban hang h6a va cac hoat dOng lien quan den mua ban hang h6a cua doanh nghiep co von daft tu nude ngoal co (tang ky quyen xuat khdu, quyen nhap khau;

b) Hang boa dal nhap khan theo quyen nhap khdu cua DNCX:

b.1) Khi ban cho doanh nghiep nOi dia khong phai lam thin tut hai quan;

b.2) Khi ban cho DNCX kit& hoac,ban cho doanh nghiep trong khu phi thue quan thi ap dung thu tgc hai quan xuat nhap khau tai cho theo quy dinh tai Dieu 86 Thong tu nay.

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c) Thu tgc hai quan doi \Teri hang h6a oda DNCX, thvc hien quyen xuat khau:

c.1) Hang h6a mua tiz not dia xuat khau, khi mua tir doanh nghiep not dia khong phai lam thu tgc hai quan, khi xuat khau lam thu toe nhu &Ai vai hang h6a xuat lchau kinh doanh;

e.2) Hang hoa mua tir DNCX khdc de xuat khan, khi mua tir DNCX thvc hien thil nic nhu doanh nghiep not dia mua hang hem cita DNCX, khi xuat khau lam thu tuc nhu doi vol hang hOa xuat khau kinh doanh; thvc hien ke khai, tinh thue (neu co).

Dieu 78. Xir ly tai San, hang hoi co nguon goc nh4p khan khi doanh nghiep chuyen dtpi loaf hinh tir DNCX thanh doanh nghib kW:Mg hteerng

A the di? chinh sach doanh nghiep the xuat va nguot 13i

1. Truang hop chuyen &di loai hinh tit DNCX thanh doanh nghiep khong huerng chinh sach-DNCX:

, a) DNCX thvc hien xdc dinh tai hang hoa c6 nguon gOc nhap khau con ton kho va de xuat hien phap xit ly ved co quan hai quan;

b) Ca quan hai quan, DNCX thvc hien thu tgc hai quan theo tirng bien phap xa 1Y;

c) Thai diem thanh ly va xac dinh tai san, hang hod co nguen gee nhap khau thvc hien twat khi doanh nghiep dugc ca quan co tham quyen cho phep chuyen

2. Truang hap chuyen dog loai hinh tit doanh nghiep khong Huang chinh sach doanh nghiep the xuat sang DNCX:

a) Doanh nghiep bdo cao se lucmg nguyen lieu, vat tu con ton kho; ca quan hai quan kiem tra nguyen lieu, vat tu con ton kho va xit ly thue theo quy dinh;

b) Truck khi chuyen do' i, doanh nghiep co trdch nhiem nOp day du cdc lchoan ng thue, nq phut con ton dong cho ca quan hai quan. Ca quan hai quan chi ap dung chinh sach thue, hai quan dOi voi loai hinh DNCX sau khi doanh nghiep da thvc hien day du cdc nghia vu ye thue, hai quan vai ca quan hai quan.

Dieu 79. Thanh 19 may mac, thiet hi, phtrung tien in chtiyen t#o tai sun c6 dinh

1. Cdc hinh thanh 1Y, hang hod thuOc dien thanh 19, dieu kien thanh 1Y, ho sa thanh ly hang hod nhap lchau dia DNCX thvc hien theo huong dan tai Th6ng tu s6 04/2007/TT-BTM ngay 04/04/2007 cila BO Thuong mai (nay IA BO Cong Thuong).

2. Noi lam thu tuc thanh 1Y: Chi cv.c Hai quan quan ly DNCX.

3. Thu tgc thanh 1Y:

a) Doanh nghiep co van ban nett r8 ly do thanh 1Y, hinh thirc va-bien phap

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thanh ly, ten ggi, luting hang can thanh ly, thuOc to khai hai quan hang Wm nhap khau so, ngay thang narn gai Chi cue Hai quan quan ly DNCX;

b) Truing hop thanh ly theo hinh thirc xuat khau thi doanh nghiep ma to khai hai quan hang h6a xuat khau;

c) Truemg hop thanh ly theo hinh thire nhugng ban, cho, bieu, tang tai thi truons Viet Nam, DNCX thuc hien thii tuc thanh ly theo quy dinh va thue hien chuyen dai nave dich sir dung nhir salt:

c.1) DNCX clang Icy: to khai hai quan men, chinh sach thue, chinh sach quan ly hang7h6a nhap khau ap dung theri diem clang IcY to khai hai quan hang h6a nhap khau chuyen Imre dich sir dung (trir truemg hop tai theci diem lam thii tic nhap Ichau ban dau cla thuc hien day clu chinh sach quan ly nhap lchau); can cu firth thue la tri gia tinh thue, thue suat va ty gia tai theri diem clang kY to khai chuyen muc dich sir dung;

c.2) Sau khi thuc hien chuyen dal muc dich sir dung thi thus hien viec nhugng ban, cho, bieu, tang tai thi truemg Viet Nam, Ichong phai lam thii tut hai quan.

d) Truang hop tieu huY num hien theo quy dinh tai diem d khoan 3 Dieu 64 Thong to nay.

Dieu 80. Thu tkic thue kho ben ngoai DNCX a hilt giir nguyen lieu, san pham cua DNCX, quan ly hai quan did veil hang hofi dtra vao, dtra ra kho

DNCX dirge quyen thue kho trong khu ding nghiep, khu the xuat, khu ding nghe cao, khu kinh to va thuOc dia ban quart ly ciia. Chi cue Hai quan quan ly DNCX de hilt gilt nguyen lieu, vat to va thanh pham phut vu cho hoat dOng san xuat MM. chinh DNCX, khong thuc hien san xuat tai kho thue.

1. TIM We thue kho ben ngoai lin gift nguyen lieu, san pham en a DNCX

a) Dieu kien ve kho:

a.1) CO tir?mg rao cling bao quanh, ngan each vai khu we ben ngoai;

a.2) CO camera giam sat lien We tai cira ra, vao va ca quan hai quan dugc quyen tra cult ducrc hinh anh khi can thiet.

b) Trach nhiem cita DNCX:

DNCX gui van ban teri Chi cue Hai quan quan ly DNCX kem. theo th8ng tin ye dia diem, vi tri, dien tich, cac &au kien ye ca set ha tang, co. the quail ly giam sat hang hoa dua vao, dim ra kho, thei gian thue kho;

c) Trach nhiem cila Chi cue Hai quan quan ly DNCX:

7 Can cu de nghi cna DNCX, Chi cue Hai quan quan DNCX thue Men kiem tra hien tang kho, doi chieu vari dieu kien quy dinh tai diem a khoan nay de xem xet, guy& dinh cho DNCX dugc thue kho ben ngoai DNCX hoac bao cao neu vugt tham quyen.

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2. Tham quyen xem xot, quyet dinh thue kho ben ngoai DNCX:

a) Chi cpc Hai quan quan 1y DNCX ce, than quyen guy& dinh viec thue kho ben ngoai DNCX neu kho DNCX thue thuOc dia ban quan ly caa Chi cue Hai quan quart ly DNCX;

b) Cue Hai quan c6 tham quyen quyet dinh viec thue kho ben ngoai DNCX neu kho DNCX thue thuOc dia ban quail lj cua Cue Hai quan;

c) Tang cue Hai quan co tham quyen quy& dinh viec thue kho ben ngoai DNCX neu kho DNCX thue thuOc dia ban quan ly cua hai Cue Hai quan ft& len.

3. Quan lj doi yeti hang hod ph vao kho thue ben ngoai DNCX:

a) DNCX chiu trach nhiem quan 15/, theo d'Oi hang h6a dun vao, dim ra kho ten He thong so Ice toan va dinh ky vao ngay 15 caa,thang dau quy sau phal bao cao qua He thong tinh trang hang h6a nhap, xuat, ton kho cho Chi cpc Hai quan quart lj DNCX, truOrng hop He thong chug ho trg thi thuc hien bao cao theo mau so 19/NXTK-DNCX/GSQL Phu lye V ban hanh kern theo Thong to nay;

b) Chi cue Hai quan quan ly DNCX thpc hien kiem tra dOt xuat tinh trang hang Ma gfri kho khi co dau hieu nghi van hang haa gui kho IchOng dung hoac to )? tieu thu n'Oi dia hang hem gui kho.

Chuang IV

THLT TUC HAI QUAN; KIEM TRA, GIAM SAT HAI QUAN DOI VOI MQT SO LORI BINH XUAT KHAU, NHAP KHAU

Mac 1

TIM tuc hai quan; kiem tra, giam sat Hi quan doi vfri hang him tam nhap - tai xuat, tam xuat - tai nhap

Dieu 81. Xfic nhan doanh nghip co hoat Ong xuat khan, nhap khAu ho4c tam nhap, tai xuat hang hoa

1. Thucmg nhan co nhu cau de nghi BO Cong Thucmg cap ma s6 tam nhap, tai xuat theo quy dinh tad Dieu 13 Th8ng to so 05/2014/TT-BCT thi lap 01 b0 ho sa de nghi xac nhan ye hog dOng xuat khau, nhap khau hoac- tarn nhap, tai xuat hang Me gui true ti8p hoac qua duang bum lien den Tong cue Hai quan. BO ho so gam:

a) Van ban de nghi xac nhan doanh n hieP c6 hog dOng xuat khan, nhap khau hoac tam nhap, tai xuat hang h6a gfri Tong cpc Hai quan: 01 ban chinh;

b) Giey chlmg than dang kj kinh doanh hoac Giay chimg nhan dang Icj _ doanh nghiep:.01 ban chup.

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2. Trong died han 05 ngay lam viec ke tir ngay nhan dugc ho su de nghi cua doanh nghiep, TOng cue HE quan hem tra thong tin teen He thong du lieu, c6 van ban xac nhan hoac tra led doanh nghiep trong truing hop khong dap ling do dieu hen de dugc xac nhan.

Dieu 82. Thii tyc hai quan 461 vol hang hoi kinh doanh tam nh4p-tai xuat

Din toe hai quan dai vgi hang hod kinh doanh tam nhap-tai xuat Jure hien nhu doi vgi hang hod xuat khan, nhap khau quy dinh tai Mug 5 Chugng III Nghi dinh so 08/2015/ND-CP. Ngoai ra, met se not dung dugc huemg dan bo sung nhu sau:

1. TM). Ate hai quan tam nhap

a) Dia diem lam tha tuc hai quan:

Thil tuc hai quan tam nhap hang hoa dugc thgc hien tai CM cue Hai quan cira khan noi km gill hang hga tam nhap;

b) H8 su hai quan tam nhap:

Thgc hien theo quy dinh tai khoan 2 Dieu 16 Thong tu nay, ngoai ra trong ho sa hai quan tam nhap phE c6:

b.1) Hop dang mua ban hang h6a nhap khan: 01 ban chop;

b.2) D8i vgi hang h6a thuec loai hinh kinh doanh tam nhap-tai xuat c6 dieu kien theo quy dinh cua Chinh phi):

b.2.1) Gidy chi:mg nhan ma so kinh doanh tam nhap tai xuat do BO Gang Thucmg cap: 01 ban chup;

b.22) Giay phop tam nhap, tai xuat do BO Cong Thuang cap dgi yeti mat hang theo quy dinh phai dugc BO Cong Thuung cap phep: 01 ban chinh

2. Thu tug hai quan tai xuat

a) Dia diem lam thil toc tai xuat:

Thuc hien tai Chi cue Hai quan cua khau tam nhap hoac Chi cuc Hai quan cua khau tai xuat.Rieng hang hoa kinh doanh tam nhap tai xuat thuec loaf hinh kinh doanh co dieu hen theo quy dinh cua Chinh phai thi phai lam dig tuc hai quan tai xuat tai Chi cue Hai quan da khau tam nhap;

b) H6 so hai quan tai xuat:

Thkrc hien theo quy dinh tai khoan 1 Dieu 16 Thong to nay.

Truerng hop tai thgi diem lam thn tuc hai quan tam nhap, ngugi khai hai quan thgc hien tren to khai hai quan giay theo mau HQ/2015/NK Phu luc V ban hanh kem. Thong tu nay thi khi lam din tuc hai quan tai xuat, viec khai hai quan cling dugc thkre hien tren to khai hai quan giay theo mau HQ/2015/XK Phu. lye V ban harsh kern Th8ng tu nay;

c) Khi lam Mit tuc tai xuat, thuong than phai khai bao thong tin ve s6 to

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khai tam nhap, 86 thu tutcea deng hang teen to khai tam, nhap tuang Ung yen timg thing hang tai xuat de' He thong theo tra lai; He thong to dOng thgc hien trir lai theo so lugng teen to khai tam nhap Wang (mg.

la Mot khai tam, nhap cal the dugc sir clung de lam the tuc xuat nhieu

lan; met to khai tai xuat hang hoa chi dugc khai bao theo mot to khai tarn nhap hang h6a tuang (mg. Chi cuc Hai quan not dans IcY to khai tai xuat kiem tra thong tin ye to khai hai quan tam nhap tren He th8ng de lam thir tug tai xuat.

Trueng hgp khai hal quan ten ter,khai hal quan giay thi ngued khai hai quan phai khai cu. the hang hoa tai xuat thuOc ,ter khai tam nhap nao tren "Chimg tin di kern" cila to khai hang h6a xuat khau theo mau HQ/2015/XK phu luc IV ban hanh kern Thong to nay.

3. Cira khau tam nhap, tai xuat

a) Hang h6a kinh doanh tam nhap tan xuat dugc tam nhap, tai xuat qua the cira khan, diem thong quan theo quy dinh tai khoan 8 Dieu 11 Nghi dinh s8 187/2013/ND-CP ngay 20/11/2013 cita Chinh phil va huerng dan dm Be C8ng Thucmg;

b) Truerng hgp thay dOi biro khan tai xuat da khai tren to khai hang h6a xuat khan nhung khong thay d8i phucmg thee van chuyen thi ngueri khai hai quan eg van ban de nghi giri Chi cue Hai quan not clang lcY to khai, nth dugc Chi cue trugng Chi cue Hai quan phe duyet thi ding chat hai quan thug hien chuyen dia diem giam sat teen He thong. Chi cuc Hai quan tea khau not dang km gift hang hga lap bien ban ban giao va niem phong hang boa de chuyen den Chi the Hai quan cira khau xuat.

TruiOng hgp thay deli cira khau tai xuat da khai tren to khai hang h6a xuat khau, hang hoa chua thong quan thi nguoi khai hai quan thuc hien khai b6 sung theo hugng don tai Dieu 20 Thong to nay. Neu thay doi cira khau tai xuat lam thay phuong tithe van chuyen hang hga thi ngueri khai hai quan khai bo sung cira khau xuat tai O "Phan ghi chit", sila deli thong tin "Dia diem ditch cho van chuyen bao thue" tren to khai hang hoa xuat khau;

c) Trueng hgp hang hoa kinh doanh tam nhap nhung tai xuat vao khu phi thue quan, kho ngoai quan hoac khu che xuat thi cira khau xuat hang la khu phi thue quan, kho ngoai quan hoac khu the xuat.

4. Thai han km gift

a) Thai han hang h6a kinh doanh tam nhap tai xuat dugc km gia tai Viet Nam thug Men theo quy dinh khoan 4 Dieu 11 Nghi dinh so 187/2013/ND-CP ngay 20/11/2013 tha Chinh pha quy dinh chi tiet thi hanh Luat Thucmg mai ve hog dOng mua ban hang h6a gulag t6 va cac hoac doi ng dai 15, mua, ban, gia tong va qua canh hang h6a vori nu6c ngoai;

b) Truerng hcp thuong nhan can keo dai theri han luu lai tai Viet Nam thi co van ban de nghi giri CM cue Hai quan cira Ichau nai lam the tuc tam nhap hang h6a, Chi cuc twang Chi -the Hai quan xem xet; chap nhan Ic5r, thing dau

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Chi eye tren van ban de nghi cua thuong nhan va tra lai thuong nhan de lam thu tyc tai xuat hang Ma; km ho so hai quan 01 ban chop. Viec gia han,dugc thy° hien khong qua 02 lan cho moi 16 hang kinh doanh tam nhap xuat, moi ran kh6ng qua 30 ngay;

c) D6i vOi hang hoa thuec loai hinh kinh doanh tam nhap tai xuat co dieu kien theo quy dinh eta Chinh phn hoac hang hem thuec Danh 'nye khong lchuyen khich nhap khau cua BO C8ng Thuang, thi qua thai han duce phep km gift tai Viet Nam thuong nhan chi duce tai xuat qua elm khau tam nhap trong yang 15 ngay ke to ngay het tiled han duce phep km gill tai Viet Nam (khong dugc phep tai xuat qua cfra khau khde eta khau tam nhap). Truang hop khOng tai xuat dugc thi bi tich thu va xt lit theo quy dinh; Trubng hop phai tieu huy thi thuong nhan chiu trash nhiem thanh town chi phi tieu My. CM eye Hai quan eta khau tam nhap chiu trash nhiem chit tri va phoi hop vai Chi eye Hai quan eta khau tai xuat trong viec ban giao, quan lit, giam sat va xir lY hang Ma qua thin han luu gift tai Viet Nam.

5. Dia diem ltru gat

Hang h6a kinh doanh tam nhap tai xuat (bao gem cac truang hop dal hoan thanh thu Ale tam nhap hoac da hoan thanh thil tut tai xuat, ch6 thtre xuat) dune km gift tai met trong cac dia diem sau:

a) Khu vuc chiu sit giam sat hai quan tai eta khan;

b) Cang xuat khau, nhap khau hang Mia doge thanh trong not dia hoac kho ngoal quan tai eta khau nhap hoac eta khau xuat;

c) Kho, bai eta thuong nhan thuec dia ban hoat dOng hai quan da dirge BO °ling Thucmg cap ma so kinh doanh tam nhap tai xuat.

, 6. Giam sat hai quan yeti hang hoa van chuyen to eta khau tam nhap den eta khau tai xuat

Hang Ma kinh doanh tam nhap tai xuat khi van chuyen to eta khau tam nhap den eta khau tai xuat, nguai khai hai quaninguoi van chuyen phai khai bao van chuyen qua He thong trong cac truong hop sau:

a) Hang Me tam nhap tai met eta khan nhung tai xuat tai eta khan khoc;

b) Hang Ma tam nhap tai met eta khan nhung dim hang ve dia diem 'nu gilt sau do tai xuat tai eta khau Ichae.

Thu tyc hai quan van chuyen hang hoa tir not di den not den thgc hien theo quy dinh ye van chuyen hang hoa chiu sit giam sat hai quan tai Dieu 51 Thong to nay.

7. TIM tyc hai quan chuyen filet' thy nei dia thyc hien theo quy dinh tai lchoan 5 Dieu 21 Th8ng to nay.

Diut 83. Quin 1ST, giim sat hang hia kinh doanh tam nh'ip tai xuat 1. Quan lit hang hoa kinh doanh tam nhap tai xuat

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a) Thong cho phep chia nho container trong suet qua trinh van chuyen hang hoa to elm khau tam nhap den khu vuc giam sat dm co quan hai quan, dia diem tai xuat thuOc cfra khau, diem thong quan theo quy dinh.

Truong hop xuat

yeu eau van chuyen can phai thay dai hoac chia the container de tai xuat thi thuong nhan c6 van ban de nghi trong d6 neu r5 15r do, thei gian thus bat dau va ket thite viec thay dOi, chia nhO container de tai xuat; Chi cue,truerng Chi cue Hai quan not Tian 157 cac dia diem hilt gilt hang hem xem xet quyet dinh neu hang hoa, phucmg tien dap Ung the then kien sau day:.

a.1) Hang h6a dang doge luu gift tai cac dia diem quy dinh tai khoan 5 Dieu 82 Thong to nay hoac cac diem thong quan; dia diem tap ket, kiem tra hang hoa xuat khan a bien gied;

a.2) Container hoac phuang tien van tai hang h6a phai darn bao dieu kien de niem phong hai quan; Truemg hop khong the niem phong hai quan thi Chi cue throng Chi cue Hai quan cira khau tai xuat ap dung phuong thirc giam sat hai quan phn hop dam bao chat che, dung quy dinh cita phap luat.

b) Hang hoa .trong thoi gian chuyen sang container hoac phucmg tien van tai khac phai chin sy giam sat hai quan;

c) Hang hoa tam nhap, tai xuat der lam thu tuc hai quan phai dugc tap ket day chi tai cac dia diem kiem tra hang h6a xuat khau, nhap khau; kho ngoai quan tai khu vuc cira khau tam nhap hoac cua khan tai xuat va tai xuat qua el:1.a khan trong thed han 08 gib lam viec ke tir khi hang den efra khau xuat; truemg hop chua the xuat dugc hoac chua xuat het, neu thucmg than co van ban denghi thi Chi cue truOng Chi cue Hai quan khan xuat xem xet, gia han de xuat khau het trong cac ngay ke tiep, nhtmg phai trong thai hart luu gift tai Viet Nam. Trong then gian cher tol, xuat tiep, hang hoa phai dugc hilt gift tai the dia diem quy dinh tai Ichoan 5 Dieu 82 Thong to nay;

d) Truerng hop dm khan tai xuat khac cfra khau tam nhap, Chi cue Hai quan cira khan tarn nhap thtre hien niem phong hang h6a de giao cho ngued khai hai quan van chuyen hang ra khau tai xuat.

2. Quern 1$r hai quan doi vat hang hoa kinh doanh tam nhap tai xuat girl kho ngoai quan; cang xuat khau, nhap khan hang h6a duos thanh lap trong nOi dia (hoac cang not dia)

a) Hang hoa dal lam thin Mc tam nhap, chua lam thn tuc tai xuat chi dirge gin kho ngoai quan hoac cang nOi dia do Chi cue Hai quan clia khan nhap quan 1y. Viec kiem tra thtrc to khi lam thu Mc tai xuat duce thue hien tai kho ngoai quan hoac cang xuat khau, nhap khau hang Wm dirge thanh lap trong not dia do Chi cue Hai quan cua khau nhap quan 13'5 Hang hoa der lam thil tuc tai xuat dirge giri kho ngoai quan hoac cang xuat khau, nhap khau hang hoa dirge thanh lap trong not dia tai cua khau xuat;

b) Quern 15, hai quan den vori hang h6a kinh doanh tarn nhap tai xuat gin kho ngoai quan; cang xuat khau, nhap khau hang hoa dugc thanh lap trong nei dia.

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b.1) Trash nhiem cina thmmg nhan:

b.1.1) Sau khi der lam thil tut hai quan tam nhap hoac tai xuat, neu hang hoa con trong thith han dugc luu gift tai Viet Nam thi thucmg nhan c6 van ban gni CM cue Hai quan nth lam thit tue tam nhap, tai xuat de nghi dugc gni vao kho ngoai quan hoac cang xuat Ichau, nhap khau hang hoa duce thanh lap trong nOi dia de chic lam thil We tai xuat hoac chef thus xuat, trong do neu ra s8 tic khai tam nhap hoac ter khai tai xuat;

b.1.2) Chiu trash nhiem bao pan nguyen trang hang hoa trong theri gian km gift tai kho ngogi quan; cang xuat khan, nhap khan hang Ma duge thanh lap trong nOi dia;

b.1.3) NOp 01 ban chnp, xuat trinh ban chinh ter khai tam nhap hoac to khai tai xuat der hoan thanh thu tut hai quan cho Chi cue Hai quan quanlY, kho ngoai quan hoac tang xuat Ichau, nhap khan hang h6a duge thanh lap trong not dia del voi twang hgp khai hai quan tren ter khai hai quan giay;

b.1.4) Truing hgp hang hoa der lam thit Mc tam nhap gfri kho ngoai quan, cang nOi dia de cher lam thu tut tai xuat: Khi dua hang hoa to kho ngoai quan; cang xuat khau, nhap khau hang h6a dugc thanh lap trong nOi dia ra cira khau xuat, thucmg nhan phai lam thu tut hai quan tai xuat truem khi lam thil tic dua hang ra kh6i kho ngoai quan, cang nOi dia.

b.2) Chi cue truing Chi cue Hai quan nth lam thit tut tam nhap, tai xuat xac nhan(ky ten, ding dau cong chnc) tren cong van de nghi va tra cho doanh nghiep de lam thil tut dua vao kho ngoai quan; cang xuat khau, nhap khau hang hoa dirge thanh lap trong nOi dia, ding frith sao chap km kern ho so hai quan;

b.3) Chi cue Hai quan quan ly kho ngoai quan lam thu tut hai quan 6i voi hang him der lam thn. Mc tam nhap time hien nhu doi voi hang h6a to nOi dia dua vao kho ngoai quan theo huomg dan tai Dieu 91 Th8ng to nay;

b.4) Viec giam sat hai quan doi voi hang h6a a lam thu tut hai quan tam nhap van chuyen tic cira khau nhap den kho ngoai quan; cang xuat khau, nhap khau hang h6a dugc thanh lap trong nOi diage cher lam din tut tai xuat va ngugc lai thgc hien nhu doi voi hang h6a nhap khau van chuyen dang chiu sir giam sat hai quan theo huong dan tai Thong to nay;

b.5) Viec hoan thue, khong thu thue dal yeti hang h6a kinh doanh tam nhap tai xuat girl kho ngoai quan chi dirge thuc hien sau khi hang h6a der that xuat khau ra nugc ngoai.

Dieu 84. Quin 1y, theo doi khai hal quan tam nh4p tai xuat, tam xuat tai nhap

1. Hang h6a kinh doanh tam nhap tai xuat

a) Chi cue Hai quan nai lam thin We tam nhap theo &Si lugng hang kinh doanh tam nhap tai xuat ten He thong.

Truing hgp vies khai hai quan tam nhap, tai xuat thus hien tren tic khai

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hai quan giAy thi viec theo doi lugng hang kinh doanh tam nhap tai xuat dirge thuc hien tren to Thai hal quan giay;

b) Sau khi tai xuet, thuang nhan thuc hien thil tue hoan thue, khOng thu thue nhap khau cho to Thai tam nhap theo qtty dinh tai mgc 4 Chuang VII Thing tu nay tai Chi cgc Hai quan Si lam thu Mc tam nhap.

2. Hang h6a tam nhap tai xuat, tam xuat tai nhap quy dinh tai Dieu 49, Dieu 50, Dieu 51, Dieu 52, Dieu 53, Dieu 54, Dieu 55 Nghi dinh so 08/2015/ND-CP:

a) Chi cue Hai quan Si lam thu tgc tam nhap, tam xuat theo doi, quan ly lugng hang tarn nhap tai xuat, tam xuat tai nhap ten He thong. Qua theri han tam nhap, tam xuat da 'Tang kY voi ca quan hai quan nhung chua lam thu fire tai xuat, tai nhap hoac chua thus hien viec gia han thai gian tam nhap tai xuat, tam xuat tai nhap thi ca quan hai quan XCT ly theo quy dinh ciia phap luat va thtrc hien an dinh thue (nen co).

Truett-1g hop viec Thai hai quart tam nhap, tam xuat thuc hien tren to Thai hai quan giay (bao geim ca ft-I/Ong hop Thai tren Bang ke tam nhap hoac tam xuat container/bOn mem rang doi voi phuang tien quay yang tam nhap tai xuat, tam xuat tai nhap quy dinh tai diem a, b khoan 1 Dieu 49 Nghi dinh so 08/2015/ND-CP) thi thu tuc tai xuat, tai nhap va theo doi lugng hang tam nhap tai xuat, tam xuet tai nhap thue hien tren to Thai hai quan giay;

b) Doi voi hang h6a tam nhap, tam xuat thu0c doi tugng chiu thue nhap khau, thue xuat khau, sau khi tai xuat, tai nhap, nailed khai hai quan thuc hien thit tgc hoan thue, khOng thu thue nhap khau, thue xuat khau cho to Thai tam nhap, tam xuat theo quy dinh tai mgc 4 Chuang VII Thong tu nay;

c) Doi voi hang h6a tam nhap, tam xuat thay doi muc, dich sir dung, chuyen tieu thu not dia thi phai thu theo quy dinh tai Dieu 21 Thong tu nay.

3. Tsang hop thuc hien thu tuc hai quan tren to Thai hai quart giay, sau khi tai xuat, tai nhap hang h6a

a) DOi voi hang h6a thuOc doi tugng ,mien thue hoac Thong thue nhap khau, thue xuat khau hoac et, thue suat thue nhap khau, thue xuat khau 0%:

a.1) Ngtrari khai hai quan nep cho Chi cgc Hai quan nai lam thit tgc tam nhap, tam xuat bQ hO sa gam:

a.1.1) C8ng van de nghi quyet toan to Thai tam nhap, tam xuat, trong do neu ro so to Thai tam nhap, tam xuat, tai nhap, tai xuat: 01 ban chinh;

a.1.2) To Thai hai quan hang hoa tai xuat, tai nhap: 01 ban chip;

a.1.3) Chung tir thanh toan cho hang hoa kinh doanh tam nhap tai xuat: nap 01 ban chup.

a.2) Trach nhiem oda ca quan hai quan:

Trong thoi han 02 ngay lam v* ke tir ngay tie.p nhan day cin bQ her' sa,

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tong chirc hai quan thuc hien viec kiem tra, dai chieu bQ ha so do ngued khai hai quan nOp v6i be hO so luu tai co quan hai quan de thuc hien viec quyet town, xac nhan tren to khai hai quan tarn nhap, tarn xuat luu tai co quan hai quan;

b) DOI v6i hang h6a tarn nhap, tam xuat thuac dai tugng chiu thug nhap khau, xuat khau, sau khi tai xuat, tai nhap,r ngueri khai hai quan thuc hien thu tut hoan thug, khOng thu thug nhap khau, thug xuat khau cho to khai tam nhap, tam xuat theo quy dint' tai muc 4 Chuang VII Thong tu nay tai CM cue Hai quan not lam thu Mc tam nhap, tam xuat.

Mac 2

Thu tac hai quan; kiem tra, giam sat hai quan din vol hang hoa xuat khau, nhap khan thutic cac loci hinh khfic

Dieu 85. Thu tac hai quan doi vm hang hofi nhap khan thuc hi0 dy an dau fir mien thug

1. Hang boa nhap khan thuc hien dr; an dau tu mien thug bao gam hang hod nhap khau tao tai san co dinh; nguyen lieu, vat tu, linh kien, ban thanh pham phut vu san xuat cila du S tru dai dau tu.

2. Thil tut hai quan

a) Dia diem lam thu tut hai quan:

MU tut hai quan nhap khau hang hod thuc hien tai Chi cue Hai quan thuan tien thuOc Cue Hai quan not dang kY danh rime hang h6a mien thug hoac Chi cue Hai quan cira khau not pan ly dia diem luu gift hang h6a, tang dich ghi tren van tai don, hop dong van chuyen hoac Chi cue Hai quan quan ly hang dau tu thuQc Cue Hai quan not hang h6a nhap khau.

Dal . voi truemg hop hang h6a nhap khan 6' phut vu hoat do, ng dau Ichi thuOc doi arcing mien thug theo quy dinh tai khoan 11 Dieu 103 Thong tu nay, ngued khai hai quan lira chon CM cue Hai quan thuan tien d8 lam thil tut hai quan;

b) Thu tut hai quan dai vied hang h6a nhap khau thuc hien du an dau t mien thug thge hien nhu quy dinh doi vol. hang h6a nhap khau, ngoai ra, nguai khai hai ,quan phdi khai cac thong tin lien quan cfra Danh muc hang h6a dirge mien thug tren to khai hang hoa nhap khau.

He thong to otOng trir lui so luong hang h6a nhap khau tuong ung v6i so higng hang hoa trong Danh muc hang hoa mien thug. Truemg hop ,dang lcY danh nave hang hoa mien thug bang ban giay, co quan quan lap Phieu theo doi va thuc hien trir ltd theo quy dinh Ichoan 4 Dieu 104 Th6ng to nay.

3. Thanh ly, thay dai nitre dich sir dung hang hod nhap khau mien thug

a) Cac hinh dr& thanh ly, thay dal muc dich Sit dung hang hod thuOc

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dien thanh 19, dieu kien thanh Ur, ha so thanh 19 hang hod nhap khau mien thue.caa du an ce, von dau tu nuerc ngoai thvc hien theo huong dan tai Thongtu s8 04/2007/TT-BTM ngay 04 thang 4 nam 2007 dm BO Thuong mai (nay la BO COng Thucmg) huemg dan hog deng txuat khau, nhap khau, gia cons, thanh 19 hang nhap khau va tieu thv sari pham cim doanh nghiep c6 von dau tu nuot ngoai.

Wei voi hang boa nhap khau mien thus de" thvc hien du an c6 von dau tu trong nu6c, khi chuyen doi muc dich sir clang thi thvc hien viec k'e khai, tinh thus tren to khai hai quan moi theo huerng dan tai Dieu 21 Th8ng tu nay;

b) Thu 41C thanh 19, thay doi mac dich sir dang thvc hien tai ca quan hai quan not dang k9 Danh mvc hang hea nhap khau mien thus nhap khau hang hod mien thus hoac nai clang k9 t& khai hang h6a. ,nhapkhau dOi voi truemg hop khong phai dang danh mac hang h6a nhap khau mien thue;

c) Thu tic thanh 19, thay mac dich sir dung:

c.1) Doanh nghiep hoac Ban thanh 19 c6 van ban neur5,19 do thanh 19, thay doi muc dich sir dung ten goi, k9 ma' hien, lugng hang, , den thue da dirge mien thue tuong img voi hang h6a can thanh 19, thay doi mvc dich sir dung thuOc toy khai hang Itha nhap khau,s6, ngay, thang, nam girl ca quan quan nai dang k9 to khai hang h6a nhap khau hang h6a mien thus;

c.2) Truang hop xuat khan thi doanh nghiep met to khai hang h6a xuat khau theo loai hinh Wang img;

c.3) Truerng hop nhugng ban tai thi truang Via Nam, cho, Neu, tang, tieu hu9 thi phai thvc hien viec ke khai, tinh thue ten ter khai hai quan med theo hireing dan tai Dieu 21 Th6ng tu nay. Doanh nghiep lam thu tvc hai quan theo log hinh nhap khau tuang img; chinh sach time, chinh sach quart 19 hang h6a nhap khau ap dung tai thed diem dang k9 to khai hang h6a nhap khau, trir truang hop tai thed diem lam that tic nhap khau mien thus doanh nghiep da thuc hien day dir chinh sach quan 19 nhap khan.

Truedig hgp nhugng ban cho doanh nghiep thuQc dOi ttrgng mien thug nhap khau thi hang hem mien thus phai dugc trir vao Phieu theo doi trir lai hang h6a mien thus da dugc cap caa doanh nghiep dugc chuyen nhugng;

c.4) Khi tieu hu9, doanh nghiep chin trach nhiem thvc hien theo quy dinh caa ca quan quan 19 mill truong.

[lieu 86. Thu tuc hai quan (16i voi hang haa xuat khiu, nhAp khan tai chO

1. Hang h6a xuat khan, nhap khan tai ch'6 gam:

a) San phdm gia clang; may moc, thiet bithue hoac mugn; nguyen lieu, vat tu du thira; phe lieu, ph8 pharn thuOc h9p dong gia cong theo quy dinh tai lchoan 3 Dieu 32 Nghi dinh so 187/2013/ND-CP;

b) Hang _hoa mua ban giaa doanh nghiep not dia voi doanh nghiep the

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xuat, doanh nghiep trong khu phi thue quan;

c) Hang h6a mua ban gitta doanh nghiep Viet Nam veri to chirc, ca nhan nugc ngoai khemg ce, hien dien tai Viet Nam va duce thuong nhan ntrem ngoal chi dinh giao, nhan hang h6a voi doanh nghiep khac tai Viet Nam.

2. Thil tuc hal quan xuat khan, nhap khan tai ch5 thuc hien tai Chi cuc Hai quan thuan tien do nguin khai hai quan lua chon va theo quy dinh cna tirng loci hinh

3. HO scr hai quan

HO so hal quan hang h6a xuat khau, nhap khan tai die; thgc hien theo quy dinh tai Dieu 16 Thong tu nay.

Truang hop hang hoa mua ban giita doanh nghiep not dia va doanh nghiep che xuat, doanh nghiep trong khu phi thue quan thi nguOi khai hai quan sir dung h6a don gia tri gia tang hoac h6a don ban hang theo quy dinh cna BO Tai chinh thay cho h6a don thuong mai.

4. Thai Ilan lam thin tuc hai quan

Trong died han 15 ngay lam viec ke tir ngay thong quan hang h6a xuat khau va sau khi hoan thanh viec giao nhan hang h6a, ngthai nhap khau tai cho phai lam thn tuc hai quan.

5. Thil tuc hai quan

a) Trach nhiem cua ngueri xuat khdu:

a.1) Khai thong tin to khai hang hem xuat khau va khai van chuyen ket hop, trong do ghi r5 vao o "Diem dich cho van chuyen bao thue" la ma dia diem cua Chi ccic Hai quan lam thin tic hai quan nhap khau vao den chi "So quan lY not be cita doanh nghiep" theo huerng clan tai Phu luc II ban hank kern Thong tu nay;

a.2) Thgc hien thil tuc xuat khau hang h6a theo quy dinh;

a.3) Giao hang h6a cho ngueri nhap khau sau khi hang h6a xuat khan da dugc thong quan.

b) Trach nhiem cua ngueri nhap khan:

b.1) Khai thong tin to khai hang h6a nhap, khau theo dung died han quy dinh trong de ghi r5 so to khai hang hoa xuat khau tai cho tmmg,irng tai O "So quan nei be doanh nghiep" ten to khai hang h6a nhap khau theo huang dan tai Phu lue II ban hanh kern Thong to nay hoac o "Ghi chep khac" tren to khai hai quan giay;

b.2) TM:re hien thn tuc nhap Milt hang h6a theo quy dinh;

o b.3) CM duce dua hang hem vao san xuat, tieu thy. sau khi hang h6a nhap khau da dirge thong quan.

c) Trach nhiem cim co quan hai quan lam thii tuc xuat khau: Thuc hien thu tic xuat khAll theo quy dinh tai Chuang II Thong tu nay;

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d) Trach nhiem caa ca quan hai quan lam thu tuc nhap khau:

d.1) Theo del nhftng to khai hang h6a xuat khan tai cho da hoan thanh thu tuc hai quan de thuc hien thu tgc hai quan doi veri hang hoa nhap khau;

d.2) Tier, nhan, kiem tra theo ket qua phan lu6ng caa He thOng. Truamg hop phai lciem tra thuc to hang hoa, neu hang hoa da dirge hem tra thuc to tai Chi cue Hai quan xuat khau thi Chi coc Hai quan nai lam thu tuc nhap khau khong phai kiem tra thuc to hang hod;

d.3) Doi v6i hang h6a xuat khau, nhap Ichau tai cho theo chi dinh caa thucmg nhan nu6c ngoai thi hang thong tong hop va lap danh sach cac to khai hang h6a nhap khau tai cho da dirge thong quan theo mdu so 20/TKXNTC/GSQL Phu lac V ban hanh kern Thong to nay gui ca quan thue quan 1y trgc tidp to chirc, ca nhan nhap khau tai chg.

6. TruOng hop nguari khai hai quail la doanh nghiep uu tien va cac doi tac mua ban hang h6a voi doanh nghiep uu tien; doanh nghiep tuan thu phap luat hai quan va doi tac mua ban hang hoa cling IA doanh nghiep than thu phap luat hai quan co hang hodxuat khau, nhap khautai cho dirge giao nhan nhieu lan trong met thai han nhat dinh theo met hop dong/don hang Arai ding nguari mua hoac nguari ban thi dirge giao nhan hang hoa trans, khai hai quan sau. Viec khai hai quan dirge thuc hien trong thai han toi da IchOng qua 30 ngay ke tit ngay thuc hien viec giao nhan hang h6a. Nguari khai hai quan dirge clang kYr to khai hang hoa xuat khan, nhap khau tai cho tai 01 Chi coc Hai quan thuan tien; chinh sach thue, chinh sach quan 132 hang hoa xuat khau, nhap khau thuc hien tai thbi diem Tang 12 to khai hai quan. Ca quan hai quan chi hem tra cac chi:mg tit lien quan den viec giao nhan hang hoa (khong kiem tra thuc to hang hoa). Depi yen mei lan giao nhan, nguari xuat khau va nguari nhap khan phai c6 chimg tit cluing minh viec giao nhan hang boa (nhu h6a don thuong mai hoac h6a don GTGT hoac hod dan ban hang, phieu xuat kho,kiem van chuyen nOi b0,...), chiu trash • nhiem km gift tai doanh nghiep va xuat trinh khi cu quan hal quan thuc hien kiem tra.

Dieu 87. Thu tyc hal quan din vei hang h6a xuat khAu, nhAp khan ciia thtnmg nhan mitre ngoai thyc hien quyen xuat khan, nhAp khan, doanh nghifp co win dAu ttr nut ngoai (trir truirng hop DNCX thye hien quyen xuat khan, quyen nhAp khAu theo quy dinh tai Dieu 77 Thong ttr nay)

1. EM so hai quan:

• • Ngoai he so hai quan theo quy dinh tai Dieu 16 Th6ng to nay, ngued khai hai quan phai nOp them cac chang to sau:

a) DCA \red hang h6a xuat khan, nhap khau caa thucmg nhan mitre ngoai khOng di hien dien tai Viet Nam time Men quyen xuat khau, nhap khau:

a.1) Giay chi:mg nhan dang kyr quyen xuat kh'Au, nhap khan cua thuang nhan rank ngoai khong c6 hien dien tai Viet Nam do BO Cong Thuong cap: 01 ban chap;

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a.2) Hop dang thue dai lY lam thil tuc hai quan: 01 ban chop.

b) Giay chUng nhan dau tu ve hoat &Ong mua ban hang h6a va cac hoat dOng lien quan den mua ban hang h6a cna thucmg than, cep von dau tu nu6c ngoai c6 dang ky quyen xuat khan, quyen nhap khau dei voi hang hoa xuat khau, nhap khau coa doanh nghiep cid von dau tu nu6c ngoai: 01 ban chup;

c) Tn.remg hop thus hien thin tuc hai quan tai ding met Chi cue Hai quan thi ngued khai hai quan chi phai nOp cac cluing tit quy dinh tai diem a va diem b khoan nay lan dau khi lam thil Ale hai quan.

2. Thu tuc hai quan:

MU Ate hai quan doi vgi hang h6a xuat khan, nhap khan tha thucmg nhan nu6c ngoai khong co hien,dien tai Viet Nam thud hen quyen xuat khau, nhap khan, doanh nghiep c6 von dau tu nuerc ngoai thud hien theo quy dinh tai Chuong II Thong tu nay; nguoi khai hai quan phai khai tai 6 "So giay phep" tin to khaithai quan dien tit del veri cac chung tit neu tai diem a.1, diem b Ichoan 1 Dieu nay.

Dieu 88. Thii tyc hai quan d6i veri hang hofi dtra ra, dua vao cang trung chuyen

1. Doanh nghiep kinh doanh dich vu trung chuyen hang hod lap ThOng bao hang hoa trung chuyen theo mk so 21/BKTrC/GSQL Phu hie V ban hanh kern Th6ng tu nay (02 ban chinh).

2. Hang hod dua vao, dim ra cang trung chuyen thuOc di tagng dugc nick' kiem tra. Truth-1g hgp phat hien cep dau hieu vi pharn phap luat thi ca quan hai quan kiem tra se luting container; di chi6u s6, ky hieu cila container vidi nOi dung Ban ice yd. 'Lien hanh hem tra thut to hang boa theo quy dinh.

3. Dinh lc-Y hang quy, cham nhat kheng qua 15 ngay sau ky bdo cdo doanh nghiep lam dick vu trung chuyen phai bao cao gai ca quan quan quan ly cang trung,chuyen ye lugng hang hod dua vao, dua ra, hang con lu-u cang trung chuyen.

4. Vied xi/ IY hang ten dung tai cang trung chuyen thud hien theo quy dinh tai Dieu 58 Luat Hai quan va Thong tu huOng dan cna BO Tai chinh.

Dieu 89. Thu tyc hai quan dOi yoi hang hoi kinh doanh chuyen khau

I. Hang hod kink doanh chuyen khan dugc van chuyen thang nuerc xuat khau den ntrac nhap khau khong qua dm. khau Viet Nam thi khong phai lam thil tuc hai quan.

, 2. Hang hod kith doanh chuyen khau dugc van chuyen to nu& xuat khau den nu6c nhap khau, cep dua van khu vire kho bai thuOc cac cang hien Viet Nam (khong dua vao kho ngoai quan, kh6ng dua vac) khu vue trung chuyen hang hod), thil tuc kiem tra, giam sat hai quan thus hien nhu sau:

a) Trach nhiem cna thuang nhary

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NOp cho.Chi cyc Hai quan nai c6 hang h6a nhap Ichdu chuyen khdu 01 be ho sa gOm:

a.1) Van bin de nghl chuyen khdu hang hoa theo nadu so 22/CKHH/GSQL Phu lye V ban hanh kern Thong to nay;

a.2) Van tai don hang nhap khdu: 01 ban chyp.

b) Trath nhiem dm Chi eve Hai quan cua Ichdu:

b.1) Tiep nhan, kiem tra bo he sa 18 hang nhap Ichdu chuyen khdu;

b.2) Xac than nhap khdu va ky ton, deing &au cong chat tren tong van de nghl cua doanh nghiep;

b.3) Giam sat va theo dei lo hang chuyen Ichdu cho den khi xudt ra khoi Viet Nam;

b.4) Sau khi hang Wm xep Ion phuong tien, cong chat hai quan giam sat tai cua khau xac nhan hang da qua khu vac giam sat teen van ban de nghi thuyen khau hang hea;

b.5) Truang hop hang h6a chliyen khan xudt qua dm MIL khac voi cilia khau nhap nhtmg ding trong he thong khu vac tang hien thuOc dia ban giam sat cna Cyc Hai quan thi sau khi hang h6a dua vao khu vac giam sat hai quan tai cua khau xuat, cong chat hai quan giam sat xac nhan hang da qua Thu vim giam sat tren van ban de nghl chuyen khau hang h6a; viec giam sat hang Wm dua ra, dim vao Thu Iryt giam sat hai quan tai cua Ichau that hien theo quy dinh tai Dieu

.52 Thong tir nay;

b.6) Trong qua trinh kiem tra, giam sat neu phat hien 10 hang chuyen khdu cO,dau hieu vi

to thi Chi cyc truong Chi eye Hai quan khau quyet dinh

!dem tra thus te va xir IY theo quy dinh

c) Hang h6a kinh doanh chuyen khdu phal dirge xudt ra IchOi lath the Viet Nam trong vOng 30 ngay ke tir ngay dirge Chi eye Hai quan Girl a khau hoan thanh viec flap nhan, kiem tra ho so hai quan hoac kiem tra that to hang h6a.

3. Hang hod dirge van chuyen tic nuat xudt klidu den mrac nhap khdu c6 qua cfra khau Viet Nam va dua vao kho ngoai quan, Thu vac trung chuyen hang hoa.tai cat cang Viet Nam thi lam thil tyc hai quan theo quy dinh doi vai hang hoa dim vao, dua ra kho ngoai quan, Thu vac trung chuyen hang hi:5a tai cat tang Viet Nam.

4. Hang h6a kinh doanh theo phuong thirc chuyen khan phai dua ra kheii lath the,' Viet Nam tai cua Ichau nhap.

5. Hang hod kith doanh chuyen khan thu'Oc dei tugng dirge mien kiem tra. Trulmg hop phat hien codau hieu vi pham phap luat thi thus hien kiem tra thvc to hang h6a theo quy dinh tai Dieu 29 Thong to nay.

, Dieu 90. Thu tyc hai quan dOi yeti hang hoi arra vao, dtra ra khu phi thue quan thuOc khu kinh to cira khan

1. Nguyen tat thud hicn:

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Hang hoa dua vao, dua ra khu phi thue quan thuOc khu kinh to cfra khan phai lam thu hai quan, triz cac twang hop sau day:

a) Truang hop khong phai lam thil tue hai quan:

a.1) Hang hoa thuOc Danh myc khong thus hien urn tic hai quan khi xuat khau tir cac khu thue nang khac trong khu kinh to cira khau va tir nei dia Viet Nam vao khu phi thue quan khong dirge ngan each yeti lanh the ben ngoai bang hang rao clang theo quy dinh tai myc I Phy lye I ban hanh kern Theng tu so 109/2014/TT-BTC ngay 15/8/2014 cila Be Tai chinh;

a.2) Hang hoa c6 nguen gOc nhap khan thuOc Danb. Imre mat hang chiu thu8 ngay theo quy dinh tai Imre II Phy lye II ban hanh kern Thong tu so 109/2014/TT-BTC ngay 15/8/2014 cira BO Tai chinh khi dua tir khu phi thue quan thuOc khu kinh to cua khau vao not dia;

a.3) Hang h6a c6 nguan gee tir nei dia theo quy dinh tai diem a.1 khoan nay khi dua to khu phi thue quan thuOc khu kinh to cira khau vao nei

b) Truerng hyp dirge lira chyn lam hoac khong lam thir tyc hai quan:

Hang hod la van phong pham, luang thyc, thuc pham, hang fiat ding do doanh nghi'ep trong khu phi thue quan mua to nei dia Viet Nam de phyc vu cho dieu hanh be may van phong va sinh hog cna can be, ding nhan lam viec, trir truemg hyp quy dinh tai diem a.1 khoan nay.

2. Dia diem lam thir tyc hal quan , -

a) To chile, ca nhan trong khu phi thu8 quan thuec khu kinh to cira 'chair khi xuat khau, nhap khau phai lam thu tyc tai CM eye Hai quan quan ly khu phi thue quan;

b) To thue, ca nhan trong nei dia c6 hog dOng xuat khau, nhap khau yeti to chile, ca nhan trong khu phi thue quan thuec khu kinh to cua khau dirge lira chon lam thit tuc hai quan tai CM cyc Hai quan thuan tien.

- 3. Hang hoa dua to nuec ngoai dua vao khu phi thue quan trong khu kinh to cira khau phai lam thu tyc hai quan va ap dung chinh sach thue theo quy dinh ve ea the, chinh sach tai chinh dei voi timg khu kinh to cua khau.

Tnrecng hop to chirc, ca nhan nhap khan hang h6a tao tai san co dinh cita du an dau tu trong khu phi thue quan thuec khu kinh to cira khau phai pith hop vei linh vire dau tu, myc tieu, quy me dm du an va cep trash nhiem sir dung hang hoa nhap Ichau nay &mg myc Bich.

Throng hop to thuc, ca nhan nhap khau nguyen lieu, vat to sari xuat, gia che, lap rap tai khu phi thue quan thuec khu kinh to cira khau thue hien viec quan ly va,bao cao quyet toan nguyen lieu, vat tu theo quy dinh cria doanh nghiep che xuat huong dan tai Dieu 60 Thong tu nay.

4. Hang hoa phai lam thir tyc hai quan quy Binh tai khoan 1 Dieu nay, khi dua to cac khu chile nangtlthac hoac tit nei dia Viet Nam vao khu phi thue quan thuec khu kinh to eira khau, hang h6a mua ban Oita cac khu phi thue quan thi

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thuc hien thus hien thu tic hai quan nhu dei voi hang hoa xuat khau, nhap khau tai ch8 theo quy dinh tai Dieu 86 Thong tu nay.

5. Hang h6a tir khu phi thug quan xuat khAu ra nu& ngoai

a) Hang h6a tir khu phi thug quan xuat khau ra nuore ngoai lam thu We hai quan theo quy dinh dOi vOri timg loci hinh xuat khau;

b) Hang h6a do to chirc, ca than nhap khau tir nu6c ngoai hoac tir not dia sau do xuat khan nguyen trang ra nu6c ngoai khi lam,thir We khai cu the t ter en t khai hang h6a xuat khau ghi chit thong tin "xuat khau nguyen trang hang h6a nhap khau theo to khai hang h6a nhap khau hoac hem don GTGT hoac hoa don mua ban so ....... ngay

6. Hang h6a tir khu phi thug quan thuOc khu kinh to cira khan xuat khau vao nOi dia:

a) Hang hoa tiz khu phi thug quan ban vao nOi dia phai thuc hien thu We hai quan tit hang Itha thuOc Danh muc mat hang chin thug' ngay khi nhap khan tir more ngoai vao khu phi thug quart thuOc khu kinh cfra khan theo quy dinh caa BO Tai chinh;

b) Thu We hai quan thuc Men theo quy dinh tai Chuang II Thong tu nay. DO lam co so cho to chirc, ca nhan not dia tinh toan so tien thug phai nap khi lam thu We nhap khau, tO chirc, ca than trong khu phi thug quan phai thuc hien nhu sau:

b.1) Truang hop hang h6a san xuat, gia cOng, tai chg, lap rap tai khu phi thug quan,khong sir dung nguyen lieu, vat tu nhap khau tir there ngoai thi phai khai cu the trail to khai hang hoa xuat khau tai ocghi chit "hang dirge san xuat tit nguyen lieu, vat tu trong nuoc";

b.2) Truong hop hang hem san xuat, gia cOng, tai che, tap rap tai khu phi thug quan co sir dyng nguyen lieu, vat tu nhap khau tir nuerc ngoai thi tO chat, ca nhan trong khu phi thug quan phai lap va to tinh luting nguyOn lieu, vat tu c6 nguon goc nhap au cau trong hang him xuat khau vao nOi dia theo man x nha kh't thank so 23/NLNK-PTQ/GSQL Phy lye V ban hanh kern theo Thong tu nay va khai cu the tin to khai hang h6a xuat khAu tai 8 ghi chit "hang dugc san xuat tir nguyen lieu, vat tu nhap khau theo ban 'co.?,

b.3) Hang h6a da lam this We hai quan dua vao dua khu phi thug quan quy dinh sau do xuat khau nguyen trang vao nOi dia thi lam thu We hai quan nhu doi yeti hang hoa xuat khan, nhap khau tai cho theo quy dinh tai Dieu 86 Thong tu nay, khi lam thu We xuat khan phai khai cu the trOn to khai hang hoa xuat khau tai 8 ghi chit thong tin "xuat khau nguyen trang hang boa nhap khan theo to khai hai quan so ngay ";

b.4) To ehirc, ea nhan trong khu phi thug quan phai cung cap cho doanh nghiep nOi dia day du MO so, so lieu de" doanh nghiep nOi dia tinh so tign thug phai top.

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7. Gia tong hang hoa gicra to chirc, ca nhan trong Ulu phi thug quan va to chirc, ca nhan nOi dia

Thnc hien thil tut hai quan nhu died vol hang h6a gia cling gicia DNCX vol nOi dia theo quy dinh tai Dieu 76 Thong to nay. TO chat, ca than nOi dia lam thil tut hai quan thgc hien tai Chi cue Hai quan quan lY khu phi thug quan.

8. Giam sat hai quan doi voi hang h6a dua vao, dua ra, di qua khu phi thug quan.

a) Khu phi thug quan phai c6 hang rao ngan each vol ben ngoai (trir Khu Kith to 7 Thuong mai dac biet Lao Bao, tinh Quang Tri va Khu Kith to cfra khau quoc to Can Treo, tinh Ha Tinh thut hien theo quy dinh cua Thu Wong Chinh phi* co tong hem soat hai quan de gidm sat hang h6a dua ra, dua vao khu phi thug quan;

b) Hang hod dua ra, -dua vao khu phi thug quan, hang hod van chuyen qua Thu phi thug quan de" nhap khau vao nOi dia hoac xuat khau ra nuOt ngoai phai di qua tong hem soat hai quan, phai chin su giam sat tit' a ca quan hai quan;

c) Hang hod to nu6c ngoai nhap khan vao nOi dia hoac hang hod ffr nOi dia xuat khau ra nuesc ngoai khi di qua khu phi ,thue quan phai di dung tuyen duang do Hai quan quan lY khu phi thug quan phoi hop yeti Ban quan lY khu phi thug quan quy dinh.

, 9. Viet ban hang hoa mien thus cho 1(.116th than quan du lich khu phi thug quan thuOc Thu kith t8 caa khan thuc hien theo huong dan Haig dia BO Tai chink.

Dieu 91. Quin 1ST hai quan doi vOi hang hoi dia vao, dira ra kho ngoai quan

1. Thu tuc hai quan d8i vai hang h6a tir nuac ngoai nhap kho ngoai quan

a) Trach nhiem cua ngoai khai hai quan

a.1) Khai to khai hang hoa nhap khan theo cat chi tieu thong tin tai Phu luc II va khai van chuyen ket hop theo quy dinh tai diem a khoan 2 Dieu 51 Thong tu nay.

Truang hop time hien tren to Thai hai quan giay theo quy dinh tai khoan 2 Dieu 25 Nghi Binh so 08/2015/ND-CP, ngoai khai hai quan Thai va. nOp 02 ban chinh to Thai hang hoa nhap khan theo mau HQ/2015/NK Phu int IV ban hank kern Thong to nay;

a.2) NOp 01 ban chop van tai don hoac cat chung nr van tai That co gia tri tircmg throng theo quy dinh cua phap luat (fru hang hod nhap khau qua cira khan bier' gini cluting b0);

a.3) NOp 01 ban chap gidy chung than ma sir) tam nhap tai xuat dm BO Cong Thuong doi vol hang h6a kith doanh tam nhap tai xuat co dieu Tien theo quy dinh cua BO Cling Thuong khi dua tir nu& ngoai vao kho ngoai quan de xuat di nu& lchat phai dugc cap Giay chung nhan ma so tam nhap, tai xuat;

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a.4) NOp 01 ben chinh giay thong bao mien kiem tra hoac Giay th8ng bao ket qua kiem tra cum ca quan hem tra chuyen nganh theo quy Binh cfra phap luat.

Truer/1g hop ap dung ca the mot caa guile gia, ca quan quan 15/ nha nuoc chuyen nganh giri van ban th8ng bao ket qua kiem tra, mien, kiem tra chuyen nganh clued clang then tir th8ng qua COng thong tin mot dm quoc gia, nguoi khai hai quan khong phai nap khi lam thin tut hai quan;

a.5) Cap nhat thong, tin hang h6a nhap kho ngoai quan vao phan mem quanlY hang hoa nhap, xuat kho ngoai quan cua chit./ kho ngoai quan va giti den Chi cue Hai quan quan ly kho ngoai quan.

b) Trach nhiem dm Chi cue Hai quan quan1Srkho ngoai quan

Thuc hien. thin tut hai quan theo quy dinh tai mut 3 Chuang H Thong tu nay va cac ding viec theo quy dinh tai diem d.1.1 khoan 2 Dieu 51 Thong tu nay;

c) Ngay hang Ma nhap kho ngoai quan la ngay ea quan hai qUan cap nhat thong tin den dich cUa lo hang nhap khau tren He thong;

,d) Hang hoa giri kho ngoai quan xuat di nuoc Bac theo quy dinh phai c6 Giay chimg nhan ma so tam nhap tai xuat °Ong Thucmg thi chi dugc gui kho ngoai quan tai tinh, thanh pho nai cua khau nhap hoac da khan xuat;

d) Hang h6a tit nuoc ngoai dua vao kho ngoai quan chi duce nhap khau qua cac cua lchau theo quy dinh elm Thu tuOrng Chinh phi/ va hueng dan elm BO Cong Thuang.

2. Thil tut hai quan doi voi hang hoa dua to khu phi thue quan hoac tit n'Oi dia nhap kho ngoai quan

a) Trach nhiem cua nguei khai hai quan:

a.1) Thuc hien cac cong viec quy dinh tai diem a khoan 1 Dieu 52 Thong tu nay khi clang 1c5r to khai xuat khau to nOi dia hoac tit khu phi thue quan;

a.2) Cap nhat thong, tin hang Ma nhap kho ngoai quan vao phan mem quan 151 hang h6a nhap, xuat kho ngogi quan cfra chic kho ngoai quan va chia se the thong tin tren voi Chi cue Hai quan quan ly kho ngoai quan.

b) Trach nhiem dm Chi cue Hai quan plan 1571cho ngoai quan:

b.1) Tra cuu va in thong tin ve tit khai hang h6a xuat khau hang hoa da duce thong quan tren He thong de giam sat, quan 1S, hang h6a nhap kho ngogi quan va luu gift trong kho;

b.2) Thuc hien cac Gong viec quy dinh tai diem c.1.2 khoan 2 Dieu 51 Thong tu nay.

c) Ngay hang hoa nhap kho ngoai quan la ngay ca quan hai quan xac nhan hang hoa da qua khu vue giam sat tren He th8ng.

3. Thu tuc hai quan dOi voi hang hoa xuat kho ngoai quan a xuat ra nubs ngoai:

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a) Trach nhiem cua ngued khai hai quan:

a.1) NOp 01 ban chap Phieu xuat kho do doanh nghiep lap theo quy dinh ye phap luat ke toan, trong dO co ghi cu the hang h6a xuat kho cua tirng to khai nhap kho;

a.2) Cap nhat thongtin hang h6a xuat kho ngoai quan vao phan mem quart ly hang h6a nhap, xuat kho ngoai quan dm chit kho ngoai quan va gni den ca quan hai quan de quan 1Y, theo d6i;

a.3) Thuc hien khai van chuyen doe lap d6i vei hang He van chuyen chin su giam sat hai quan thee quy dinh tai khoan 1 Dieu 51 Thong to nay.

b) Trkh nhiem dm Chi cue Hai quan quan ly kho ngoai quan:

b.1) Kiem tra,d6i chieu thong tin hang h6a xuat kho ngoai quan tren Phieu xuat kho va phan mem quan 1Y hang h6a nhap, xuat kho ngoai plan;

b.2) Thuc hien cac cong viec dm CM cue Hai quan noi hang h6a duos van chuyen di theo quy dinh tai diem c.3 khoan 1 Dieu 51 Thong to nay va theo doi hoi -bap dm Chi cue Hai quan cira khau xuat.

c) Hang h6a t& kho ngoai quan dua ra nuac ngoai chi dugc xuat qua cac cira khau theo quy dinh dm Thu tuang Chinh phit va huong dan dm BO Cling Thuang;

d) Hang h6a tir kho ngoai quan sau khi dua vao khu vitro giam sat hai quan tai cfra khan xuat, Chi cue Hai quan cua khau xuat chiu trach nhiem giam sat hang hoa den khi that xuat khOi lath the, Viet Nam, truang hop qua thai han 15 ngay ke tir ngay hang h6a den el:7a khau xuat,nhung chua thgc xuat ho4c co thay doi elm khau xuat, Chi cue Hai quan cua khau xuat phai thong bao cho CM cue Hai quan quan ly kho ngoai quan biet phoi hop theo doi. Rieng doi v6i hang hoa to kho ngoai quan xuat khan qua dm khan hien gi6i duang b0, throng song, viec xac nhan hang hoa dal qua khu vuc giam sat qua khu vgc elm khau xuat sang nuot nhap khau.

4. Thil true hai quan d6i lied hang hod xuat kho ngoai quan de nhap khan vao nOi dia hoac nhap khau vao khu phi thue quan:

a) Trach nhiem cua nguOri khai hai quan:

a.1) Cap nhat thong tin hang h6a xuat kho ngoai quan vao phan mem quan ly hang hoa nhap, xuat kho ngoai quan cua chit kho ngoai quan va chia se cac thong tin tren voi ca quan hai quan de quan ly, theo del;

a.2) Mut hien cac cong viec theo quy dinh tai diem a khoan 2 Dieu 52 Th8ng to nay tai Chi cue Hai quan quail ly kho ngoai quan.

b) Trach nhiem cna Chi cue Hai quan quan 1y kho ngoai quan:

b.1) Kiem tra doi chieu thong tin hang hoa xuat kho ngoai quan tren to khai hang h6a nhap khau vao not dia hoc vao khu phi thue quan da co ten He thong vori thong tin tren phan mem quan ly hang h6a nhap, xuat kho ngoai quan; In va km tilt kern WO so hang hoa nhap kho ngoai quan;

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b.2) Thtrc hien cac ding viec theo quy dinh tai diem d.1.2 khoan 2 Dieu 51 Thong to My.

c) Cac loaf hang hoa sau day kh6ng dirge nhap khau vao not dia tir kho ngoai quan:

c.1) Hang h6a theo quy dinh phai lam thu tvc nhap khau tai cum khau;

c.2) Hang hoa thuOc Danh nine hang Ma nhap khau khong dugs chuyen cfra khau theo quy dinh Thit Wong Chinh phi", trir hang hoa. la nguyen lieu, vat tu, may m6c, thiet bi nhap khau .de phvc vu san xuat, gia cong va hang h6a dirge san xuat, gia cong tai Viet Nam

, 5. TH. hai quan dal yeti hang hod xuat kho ngoai quan de' van chuyen den kho ngoai quan khac:

a) Hang h6a &raja kho ngoai quan (di) dirge lam thin tot hai quan theo quy dinh tai khoan 4 Dieu nay;

b) Hang h6a dua vao kho ngoai quan (mai) dirge lam thu hie hai quan theo quy dinh tai khoan 1 Dieu nay;

c) Thai han hang Wm luu gift trong kho ngoai quan dirge tinh tir ngay hang h6a dna vao kho ngoai quan (eft).

6. Hang He van chuyen tir cfra khan, tir kho ngoai quan nay hoac tir cac dia diem khdc den kho ngoai quan va nguqc lai, nhung cac dia diem nay deu cling ,chiu sr quan mot Chi cm Hai quan thi viec giant sat hang h6a van chuyen gifta cac dia diem nay do Cvctruang Cvc Hai quan quy dinh.

7. Truemg hgp c6 dau hieu vi pham phap luat, Chi cue truang Chi clic Hai quan quan 1ST kho ngoai quan quyet dinh viec kiem tra thvc to hang h6a tnr6c khi dna vao, dna ra kho ngoai quan. Kat qua kiem tra dirge ghi tren Phieu ghi ket qua kiem tra theo matt 06/PGKQKT/GSQL Phu lvc V ban halt kern Th8ng tu nay.

8. Viec chuyen quyen sOr him hang hoa gfri kho ngoai quan do chit hang hod thus hien khi co hanh vi mua ban hang hod theo quy dinh tai khoan 8 Dieu 3 Luat Thtrang mai. Chia kho ngoai quan co van ban thong bdo cho Chi eve Hai• quan quan 1ST kho ngoai quan ye viec chuyen quyen ser him hang hem dang gfri kho ngoai quan de quart 1ST theo doi, khOng phai lam thin We nhap, xuat kho ngoai quan. Thai han hang hod gfri kho ngoai quan dirge tinh ke tin ngay hang hod dna vao kho ngoai quan theo hgp (long thue kho ky gala chit kho ngo0 quan va chit hang cu.

9. Bdo cdo hang h6a nhap, xuat, tan kho ngoai quan:

a) Chit kho ngoai quan to chin trach nhiem theo thanh khoan hop long thue kho ngoai quan ved chit' hang h6a. Dinh IcS vao ngay 15 Ma thang dau quy sau, chit kho ngoai‘ quan co van ban thOng bao cho Chi clic Hai quan quart IS kho ngoai quan ve hien trang hang hoa va tinh hinh hoat dOng cua kho ngoai quan-theo mau so 24/13C-ICNQ/GSQL phv lye V ban hanh kern Thong tu nay;

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Chi cpc Hai quan tong hop bao con Cpc Hai quan de tong hop va gizi TOng cpc Hai quan van ngdy 25 da thang dau quy;

b) Chi cpc Hai quan quan ly kho ngoai quan chiu trach nhiem theo dai hang hoa nhap, xuat, ton kho tren ca so thong tin to khai hai quan nhap kho va phan mom quan ly hang h6a nhap, xuat kho ngoai quan caa chit kho ngoai quan; thoi han hang hoa luu gift trong kho ngoai quan, dOi chieu yeti thong bao ve hien tang hang h6a va tinh hinh hoat Ong cita kho ngoai quan, neu co nghi nger ye luting hang h6a ton kho, Chi cpc tru&ng Chi cpc Hai quan quan ly kho ngoai quan quyet dinh kiem tra thgc to luting hang ton kho, d8i chieu voi da•lieu tren phan mem quan ly hang h6a nhap, xuat kho ngoai quan cua chit kho ngoai quan.

10. Dinh IcY moi nam mot fan, Cue Hai quan tin hanh kiem tra timh hinh hoat do, ng cua kho ngoai quan va viec chap hanh phap luat hai quart caa chit kho ngoai quan, bao cao lc& qua kiem tra ve Tong cue Hai quan. Truerng hop phat hien co dau hieu vi pham phap luat, Cpc Hai quan tien hanh kiem tra dOt xuat kho ngoai quan.

Dieu 92. Clam sat hai quan tied vii hang hoi dtra vao, dim ra va cac dich vu thkre hien trong dia diem thu gom hang le (sau day g9i tat la kho CFS)

1. Hang h6a xuat khau dua vao kho CFS

Tren co sec thong tin va 18 hang xuat khan do Chi clic Hai quan nai (tang ky to khai chuyen den, Chi cue Hai quan quan ly kho ,CFS tiep nhan 16 hang, t kiem tra chieu thong tin ve tO khai tren He thong de giam sat hang hoa dua vao kho CFS.

Truing hop theo a nghi dm Chi cpc Hai quan noi dang IcY ter khai, c8ng chirc hai quan quan ly kho CFS thgc hien kiem tra tlurc to hang h6a theo quy dinh tai khoan 11 Dieu 29 Thong to nay.

2. Hang h6a nhap khau dua vao kho CFS

Can ca thong tin to khai van chuyen hang hoa dang chiu sit giam sat hai quan da dugc Chi cpc Hai quan elm ichau phe duyet va van tai don do doanh nghiep kinh doanh dich vu kho CFS xuat trinh, ding chirc hai quan giam sat hang h6a dua vao kho CFS va thtrc hien cac cling viec theo quy dinh tai diem c.4 khoan 1 Dieu 51 Tilting to nay.

3. Giam sat cac dich vu dugc thtrc hien trong kho CFS

Cac dich vu thpc hien trong kho CFS phai chiu sit giam sat cfra co quan hai quan. Truing hop thpc hien viec ding ghep chung container cac 16 hang xuat khau, doanh nghiep kinh doanh dich vu thu gom hang 10 phai lap Danh muc hang h6a dung ghep chung container cat 18 hang xuat khau (02 ban chinh) theo mau s8 25/DMXK-CFS/GSQL Php luc V ban hanh kem Thong to nay. Kat thac viec dung ghep, cong chirc hai quan giam sat xac nhan tren Danh mnc tra cho doanh nghiep kinh doanh dich vu thu gom hang 10 01 ban va 01 ban inn tai co quan hai quan.

•

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4. Quan ly hang nhap kho CFS

a) Doi voi hang h6a nhap khan dua vao CFS: Sau khi hang h6a nhap khau vao nOi dia hoac xuat di nuept khac het so hang ghi tren van tai dun tong (Master Bill), doanh nghiep kinh doanh dich vu thu gom hang le chili trach nhiem theo

quan ly theo tong van tai don tong (Master Bill);

b) Doi yeti hang h6a xuat khau dua vao kho CFS: Tren co s6 Danh muc hang h6a thing ghep chung container cat 18 hang xuat khan, doanh nghiep kinh doanh dich vg thu gom hang le chiu trach nhiem theo dot theo cac 18 hang xuat khau qua then han gun kho CFS theo quy dinh tai khoan 3 Dien 61 Luat Hai quan.

5. Bao cao hang h6a nhap, xuat, ten kho CFS

Dinh kY vao ngay 05 coa thang dau quy tiep theo, doanh nghiep kinh doanh dich vu thu gom hang le chiu trach nhiem thong bao ve hien tang hang boa va tinh hinh hoat Ong cua dia diem thu gom hang - le theo mau so 26/NXT-CFS/GSQL Phu lyc V ban hanh kern Thong tu nay cho Chi cyc Hai quan quan 151 kho CFS. Trtrang hop doanh nghiep kinh doanh dich vu thu gom hang le sir dyng phan mem quan ly hang h6a nhap, xuat c6 ket not voi co quan hai quan thi. Chi cyc Hai quan quail 13? kho CFS khai thee bao cao ve luting hang h6a ton kho

phan mem de theo

Ditu 93. Thu tyc hai quan doi voi hang hofi xuat khan, nhAp khAu Bang IcS7 to khai hai quan mot Ian

1. Thu tuc hai quan doi yeti hang h6a xuat khau, nhap khau thgc hien viec giao nhan tnr6e, (tang IcY ter khai hai quan sau:

a) Truemg hop ap dung:

a.1) Mat hang then nang xuat khan, nhap khau;

a.2) Hang hoa ban trong khu vuc each ly tai cac san bay quec to (trir hang ban mien thu8);

a.3) Hang h6a cung cap cho hart khach ten cac chuyen bay tuyen quec th;

a.4) rang dau cung ing cho tau bay xuat canh;

a.5) Cac truemg hop hang h6a xuat nhap khau tai cho thgc hien viec giao nhan hang hoa nhiOu lan trong ngay hoac trong thang theo quy dinh tai khoan 6 Dieu 86 Thong tu nay.

b) Trach nhiem cua ngued khai hai quan

b.1) Thuc hien viec khai hai quan teen to khai hai quan theo cac chi ti8u thOng tin tai Phu lye II ban hanh kern Thong tu nay;

b.2) NOp be ha so xuat khau, nhap khan theo quy dinh tai Dieu 16 Th8ng tu nay, trong do mei lan giao nhan, ngueri khai hai quan phai ce, chung to chimg nhan viec giao nhan hang hoa (hoa don ban hang, hoa don thuong mai, Phieu xuat kho...) va phai_lap Bang tong hop cac cliimg tir chimg_nhati viec giao nhan hang Itha theo m'acu so 27/THCT-KML/GSQL Phu lye V ban hanh kern Thong to

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nay nap nap cho ca quan hai quart,khi lam thin tic quan. Rieng doi ved mat hang dien nang xuat khau, nhap khau, ngued khai hai quan nap chimg tir chimg nhan luting dien 'fang tieu thy trong, thang vao nay dau lien thang lee; mat hang xang dau cung img cho tau bay xuat earth phai lam thil tyc hai quan trong thin han 30 ngay va trong luting to khai tam nhap.

c) Trach nhiem cua co quan hai quan:

Sau khi ngued khai hai quan nap bQ ha sa trong then han quy dinh tai diem b khoan nay, ca quan hai quan lam thit tyc hai quan theo quy dinh tai myc 3 Chuang II Thong to nay va kh6pg thuc hien viec hem tra thuc to hang h6a.

2. Thu tyc hai quan doi ved hang h6a xuat khau, nhap khan dugc dang 14/ to khai hai quan tru6c, thgc hien giao nhan sau:

a) Hang h6a xuat khan, nhap khan dang kyr to khai hai quan truck, thuc hien giao nhan sau phai dap img quy dinh tai khoan 8 Dieu 25 Nghi dinh so 08/2015/ND-CP;

b) Trach nhiem cua ngued khai hai quan

b.1) Thgc hien viec khai hai quan va nap be, ha so xuat khan, nhap khan theo quy dinh tai Dieu 16 Thong to nay, ngoai ra ngued khai hai quan nap 01 ban hop &mg (ban chyp), giayyhep xuat khau hoac nhap khau tha ea quan quan lY nha nuerc c6 tham quyen (dOi vei hang hoa phai ce, giay phep xuat khau, nhap khau theo guy, dinh tha phap luat): nap 01 ban chyp va xuat trinh ban chinh de den chien va cap phien theo doi, trir liri hoac thuc Men tit Jai tung lan;

b.2) Dugc sir dung to khai hai quan khai tritely da clugc thong quan de thong quan timg lan 10 hang xuat than, nhap khau;

b.3) Tien hanh khai ba sung (nth co) thong tin chinh xac ve 16 hang sau khi hoan thank viec giao nhan 16 hang.

c) Trach nhiem dm co quan hai quan

c.1) Tie') nhan, clang ky ha so hai quan;

c.2) Lap So theo den hang hod xuat khan hoac nhap khan. 01 quyen theo man so 28/51D/GSQL Phu Mc V ban hanh kern Thong to nay;

c.3) Lam thit tic khi xuat khau, nhap khau timg lan va ghi th6ng tin luting hang xuat khau, nhap khan timg lan vao so theo doi;

c.4) Dai chieu so theo doi \Ted thang tin khai ba, sung (nett c6) en' a ngued khai khi k8t thuc viec xuat khau, okay khau 16 hang de xac nhan tang lugng da thuc xuat, thus nhap.

3. Dia diem lam dna tyc hai quan doi ved hang h6a xuat khan, nhap khau Bang ky t6 khai mat lan thuc hien tai mot Chi cyc Hai quan.

Dian 94. Thu tyc hai quan dal ved hang boa mua, ban, trao doi cua cui dark bian gioi

1. Cling dan co ha khan thuerng tru tai cac khu vgc bien gieri tha Viet

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Nam va cac ntrac Trung Quoc, Lao, Campuchia dirge mua ban, trao do' i cac mat hang theo Danh mpc hang haa dirgc san xuat tir cac nuac c6 chung bien giOri xuat khau, nhap khau duai hinh thic mua, ban, trao doi cu dan bien gioi do BO Cong Thucmg ban hank.

Hang haa mua, ban, trao doi ngoai Danh mpc neu teen, ngoai dinh mix theo quy dinh cua phap 141 c6 lien quan, chi hang h6a phai lam thu tue hai quan nhu dOi voi hang h6a nhap khau theo quy dinh tai Thong to nay.

2. Viec mua ban, trao doi va co the chink sach doi yeti hang 116a cua cu dan hien gied Uwe hien theo Quyet dinh dia. Thu tuang Chinh phis ye pan 1y hoat do, ng thuong mai hien gith voi cac nuoc co chung hien giai va cac van ban huamg clan thi hanh BO Tai chlnh quy dinh cu the ye thu tuc hai quan riong doi vailoai hinh nay.

Chuang V

XU Lt DOI VOI TRUONG HOP Te CHOI NHAN HANG

Dieu 95. Tir Choi nhan hang

1. Ngueri nhan hang ghi tren van tai don dugc tir choi nhan hang trong cac truing hop sau day:

a) Cac twang hop hang Ma khOng phi hop vial hap ding mua ban hang hoa theo quy dinh tai Dieu 39 that Thucmg mai;

b) Hang boa khong phn hop yeti hop ,dOng thue kho ngoai quan hoac nguol gin hang khong thuc hien ding cac dieu khoan d'a dugc quy dinh trong hop Tong thue kho ngoai quan.

,2. Co quan hai quan lchong, xi phat d6i voi truing hop nguai nhan hang tir choi nhan hang truac tiled diem thong bao ket qua phan luOng to khai hai qtian, truang hop tic choi sau thei diem nay thi- bi xi( 15r theo quy dinh cua phap luat.

Dieu 96. Xir 1ST vi?c tir chtii nh4n hang

1. Khi phat hien nguai gii hang khong thuc hien dung cac nOi dung dm hap ding mua ban hoac hop ding thue kho ngoai quan neu nguai nhan hang tir choi nhan hang thi nip cho co quan hai quan bo ho so g6m:

,a) Van ban thong bao tic choi nhan hang, trong d6 neu lY do tir choi va de xuat phucmg an xi 1ST (tai xuat, tieu hiiy hoac tich thu, ban dau gia);

b) Ching tic ching minh viec nguai gfri hang khong thuc hien dimg cac not dung ciia hop clang mua ban hoac hop ding thue kho ngoai quan;

c) Van ban thong bao va de nghi xi 11 dm nguai girl hang (neu co).

Truong hop ngueigfri hang gin Wham dia chi thi nguai_ nhan hang c6 van

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ban thong bao to choi nhan hang gui cu quan hai quan.

2. Dia diem thong bao to chOi nhan hang:

a) Truang hop hang h6a Bang chiu sir kiem tra, giam sat hai quan tai cua khau thi ngutri nhan hang thong bao cho Chi cyc Hai quan cua khau;

b) Trutmg,hop hang hoa cla van chuyen den kho ngoai quan, kho CFS hoac dia. diem kiem tra hai quan ngoai cfra khau thi nguoi nhan hang thOng bao cho Chi cyc Hai quan nal clang 102 to khai.

3. Can dr b0 ha sa de nghi eilangued nhan hang, CM cgc Hai quan nui giam sat hang hoa phoi hop ved DOi Kiem soat Hai quan kiem tra thuc to toan be 18 hang de tien hanh phan loai, 'cab? theo huerng dan tai khoan 4 Dieu nay.

4. Phan loai, xir lY

Viec phan loai, xir 15r ddi \TM hang Ma do ngugi nhan hang ghi ton van tai don tir choi than hang thuc hien theo Th8ng to ena BO truerng Be Tai chinh quy dinh ye viec xu 15, hang h6a ton dung trong khu we giam sat hai quan. Ngoai ra, e6 met so nOi dung huOng dan be' sung nhu sau:

a) Trithng hop tai xudt: Can. dr hi) WO so de nghi cua ngued nhan hang, Chi cue Hai quan nui giam sat hang h6a giam sat hang h6a thuc xuat ra kb:Si lath the,' Viet Nam ngay tai da khau nhap;

• , b) vai throng hop xfrbi tieu Cyc Hai quan 0 chirc tieu hity. Chi

phi lieu huy dirge trich to flan ky quy cua ngued than hang hoac do chic kho ngoai quan chi tra;

c) Truong help tich thu, ban thanh IY: Cyc Hai quan ra quyet dinh tich thu va to eh& ban thanh IY. Toan b0 so tien thu doge to viec ban hang, sau khi da trir di cac khoan chi phi theo quy dinh phai dirge nep vao ngan sach nha mere.

Chuang VI

THU TVC THANH LAP, DI CHUYEN, MO HONG, THU HEP, CHAM DOT HO4T BONG CiJA DIA DIEM LAM Tilt TUC HAI QUAN; DIA DIEM KIEM IRA HANG HOA XUAT KHAU, NITA. P

KHAU U Nei DTA; KHO HANG KHONG KEO DAI

Dieu 97. Dia diem lam thil tnc hal quan tai cang xnet khan, nhap khan hang hoa &roc thanh lap trong not dia (cang ni)i dia)

1. Dieu kien thanh lap:

a) Da dirge quy hoach trong he thong cang not dia. do Thu tuthg Chinh phu cong b6;

b) Phai e6 dien tich tit 10 ha fro len;

c) Dam bao dieu kien lam viec cho co quan hai quan nhu try sg lam viec,

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not kiem tra hang hod, not lap dat trang thiet bi plum vu viec kiem tra, giam sat hai quan, kho chira tang vat vi pham;

d) Kho, bai phai c6 hang rao tong kien co dam bao ngan each yeti khu vuc xung quanh, duce trang bi he thong camera, can dien tu, de thiet bi khac, de phire vu thong quan hang hoa. Hang hod ra vao kho, bai phai dirge quanlY bang He thong may tinh va dirge ket not veri cu quan hai quan.

2. Ha so thanh lap:

a) Dun de nghi thanh lap (theo mau só 03 Phu hic IX ban hanh kern Thong to nay): 01 ban chinh;

b) Van ban chap thuan thanh lap tang nOi dia dm BO Giao th8ng van tai (tra truing hgp tang nOi dia da dirge BO Giao thong van tai tong b8 trong quy hoach): 01 ban chinh;

c) Giay chimg nhan clang kY kinh doanh c6 nganh nghe kinh doanh kho bai: 01 ban chirp.

3. Trinh to thanh lap:

a) Doanh nghiep gin M so de nghi thanh lap &en Cue Hai quan not dat dia diem lam thi tut hai quan;

b) Trong tiled han 10 ngay lam viec Ice tiz ngay nhan du ha so hop le, Cue Hai quan thge hien:

b.1) Kiem tra ha so;

b.2)1Chao sat thuc to kho, bai;

1).3) Danh gia viec dap img cac dieu kien quy dinh tai khoan 1 Dieu nay; de xuat y ki8n, bao cao kern ho so girn Tong cue Hai quan.

,c) Trong thin han 10 ngay lam viec tir ngay nhan dirge bao cao kern ha so, Tong cue Hai quan hoan thanh viec tham dinh, bao cao ket qua va trinh BO truing BO Tai chinh quyet dinh thanh lap dia diem lam tha tut hai quan; twang hOp khong do dieu kien thanh lap thi Tong cue Hai quan c6 van ban tra leri Cue Hai quan va doanh nghiep.

4.,Cham dirt hog dOng dia diem lam thi toe hai quan tang xuat khau, nhap khau hang hoa dirge thanh lap trong nOi dia.

a) Cac truing hgp cham dirt hog do, ng:

a.1) Cue Hai gnarl c6 van ban de nghi chain dirt hoat &Ong do khong dap img ede diou kien ve kiem tra, giam sat hai quan va cac dieu kien thanh lap theo quy dinh tai khoan 1 Dieu nay;

a.2) Doanh nghiep co van ban de nghi cham dirt hoat dung;

a.3) Qua died han 06 thing ke tir khi c6 guy& dinh thanh lap nhung doanh nghiep khong dim vao hoat (long ma khOng e6 lY do chinh ding;

a.4) Trong 01 nam doanh nghiep- 03 lin vi pham- hanh chinh ve hai quan

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co lien quan den viec quan ly, giam sat hang hoa tai dia diem lam thin tic hai quan tai tang xuat khau, nhap khau hang hoa doge thanh lap trong nOi dia, bi xir 1ST vi pham hanh chinh bang hinh thirc phat tien Arai mire phat cho m8i lan vuot tham quyen xir phat dm Chi cyc tracing Chi cpc Hai quan.

b) TOng eye Hai quan kiem tra, trinh Be Tai chinh guy& dinh sham dirt boat dOng ded vai dia diem lam thin hie hai quan tai tang xuat khan, nhap Ichau hang h6a dirge thanh lap trong nOi dia tren co so bao cao, de xuat cua Cue Hai quan hoar van ban de nghi caa doanh nghiep.

5. Trinang hap doanh nghiep c6 nhu can thu hep,,m& rOng dien tich hoc di chuyen dia diem lam tyc hai quan tai Gang xuat khau, nhap khau hang h6a dirge thanh lap trong nOi dia, neu dap img dieu kien theo quy dinh tai lchoan 1 Dieu nay thi lap ho so giri Cyc Hai quan, ho so gem:

a) Cong van de nghi di chuyen, m& rOng, thu hep: 01 ban chinh;

b) So de kho, bai khu vire di chuyen, ma rOng, thu hcp: 01 ban chip;

c) Chimg tit hop phap ve quyen sir ding kho, bai di chuyen, mo rOng: 01 ban chip.

Trinh tu, thu tic di chuyen, me rOng, thu hcp thuc hien nhu thu tic thanh lap ilia diem lam thu tut hai quan tai tang xuat khau, nhap khau hang hoa dirge thanh lap trong not dia quy dinh tai khoan 3 Dieu nay. Rieng viec ma rong, thu hcp dien tich cua dia diem do Tong clic Hai quan quyet dinh.

6. Tnrong hop thay d8i ten chit' so him cua dia diem lam thit tic hai quan tai tang xuat khau, nhap khau hang h6a dirge thanh lap trong nOi dia do thay doi ten ghi tren Giay Chung nhan dang lcY kinh doanh da dirge Bo Tai chinh guy& dinh thanh lap, doanh nghiep c6 van ban thong bao eho Chi eye Hai quan quan 1ST dia diem de theo

7., Truong hop chuyen quyen se. hirn dia diem lam thin tie quan tai tang xuat khau, nhap khau hang hoa dirge thanh lap trong fled dia thi thuc hien cham dirt hoat deng elm dia diem cuva thanh lap naafi dia diem lam thu tie hai quan cang xuat khau, nhap khau hang hoa dirge thanh lap trong nOi dia theo quy dinh tai Dieu nay.

Dieu 98. Dia diem lam thu ttic hai quan ngoai cira khlu

1. Dieu kien thanh lap

a) Nam trong quy hoach cua BO Tai chinh ve he th0ng cat dia diem lam thu tic hai quan ngoai cira khau;

b) CO dien tich Ur 01 (m0t) ha fres len;

c) Dam bao dieu kien lam viec cho co quan hai quan nhu try set lam viec, not kiem tra hang hod, not dat trang thiet bi (can dien tir, may soi...), kho chira tang vat vi pham;

d) Kho, bad phai co hang rao cimg kien di dam bao ngan each voi khu vire xung quanh, dirge trang bi he th8ng camera, can dien tir, cat thiet bi khac

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do thong quan hang hod nhanh thong. Hang hod ra vao kho, hal phai dugc quan IY bang he thong may tinh va dugc ket not veri He thong gidm sat oda ca quan hai quan.

2. H6 sa thanh lap:

a) Don de nghi thanh lap (theo mau só theo mau so 03 PIM hie IX ban hanh kern Th6ng tu nay): 01 ban chinh;

b) Van bin chap thuan cua Uy ban nhan dan tinh/thanh pho nui dat dia diem lam thit tut hai quan: 01 ban chinh;

c) Giay chimg nhan dang IcY kinh doanh c6 nganh Tighe kinh doanh kho bai: 01 ban chop.

3. Viec thanh lap, cham dirt, di chuyen, ma Ong, thu hcp, chuyen quyen sa hitu,hoac doi ten thu httu dia diem dia diem lam thu tic hai quan ngoai cira khau thgc hien tuang to nhu dOi.ved dia diem lam thil tuc hai quan tai tang xuat khan, nhap khau hang 116a doge thanh lap trong not dia quy dinh tai khoan 3, 4, 5, 6, 7 Dieu 97 Thong tu nay.

Dieu 99. Kho hang khOng keo dai

1. Dieu kien thanh

a) Kho hang khong keo dai dirge thanh lap tai dia ban not c6 cac khu vire sau day:

a.1) Khu vgc lan can cang hang khong dan dung quac te;

a.2) Khu cong nghiep, khu ding nghe cao, khu the xuat.

Cac khu virc tren each tang hang khong dan dung quAc to kh8ng qua 50km.

b) Co dien tich toi thi'e'u 2.000 m2 (bao gam nha kho, hal va cac cong trinh phu trg);

c) Chu kho la doanh nghiep dirge thanh lap theo quy dinh ctita phap luat, co he thong kho, bai lint gift hang hiia xuat khau, nhap khau trong khu virc tang hang khong quo° to each khu vgc thanh lap kho hang kheing keo dai khong qua 50km;

d) Dam bao dieu kien lam viec cho cu quan quan nhu try ser lam viec, not kiem tra hang hod, nai dat trang thiet N (may soi, can dien kho china tang vat vi pham;

4) Kho, bai dirge ngan each yeti khu vire xung quanh Wang he thong Mang rao cong kien co; cep Thu vgc chim hang hoa xuat khan, nhap khau rieng biet;

e) Chu kho phai co he thong so sach ketoan, img dung ding nghe thong tin de quan lY hang hod nhap, xuat, km ton trong kho. Kho phai dirge lap at he thong camera giam sat dap img tieu chuan giam sat hang hoa nhap, xuat, fon kho cua ca quan hai quan.

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2. Ha set thanh lap:

a) Dun de nghi thanh lap (theo tau s6 03 Phy lye IX ban hanh kern Thong tu nay): 01 ban chinh;

b) Van ban chap thuan thanh lap kho hang khong keo dai dm BO Giao thong van tai: 01 ban chinh;

c) Van ban chap thuan ve dia diem xay (long kho hang khong keo dai cna UBND tinh, thanh pho: 01 ban chinh;

d) Giay chimg nhan dang IcY kinh doanh c8 nganh nghe kinh doanh kho bai: 01 ban chyp;

d) Chung to chimg minh quyen sir dyng dat hap phap: 01 ban chyp.

3. Vi'ec thanh lap, chain dirt, di chuyen, ma rOng, thu hep, ehuyen quyen se( him hole d6i ten, chit so him kho hang khong keo dai thoc hien tuang to nhu doi yeti dia diem lam thii We hai quan tai cang xuat khau, nhap khau hang hoa dirge thanh lap trong nQi dia quy dinh tai khoan 3, 4, 5, 6, 7 Dieu 97 Thong tu nay.

Dieu 100. Dia diem kiem tra tap trung

1. Dieu kien thanh

Dia diem kiem tra tap trung do ea quan hai quan dau tu xay dung hoar do doanh nghiep kinh doanh kho bai dau tu xay dung phai dap ling ede dieu kien sau:

a) Vi tri: gdn lien yeti try ser an eye Hai quan (lieu la dia diem kiem tra cila 01 Chi cue Hai quan); each try so Chi eye Hai quan - quan lY kh6ng qud 20 km (neu la dia diem &Mg chung cho nhi8u Chi cyc Hai quan);

b) Ve dien tich: Dia diem !dem tra cua mot Chi cyc Hai quan phai co dien tich t6i thieu la 5.000 m2; dia diem kiem tra dung chung cho nhieu Chi eye Hai quan phai cc') dien tich t8i thieu la 10.000 m2; • -

c) Ve co set vat chat, trang thiet bi:

c.1) Dam bao dieu kien lam viec cho ca quan hai quan nhu try s& lam viec, nai kiem tra hang hod, not lap dat trang thiet bi (can dien tit, may soi...), kho china tang vat vi pham;

c.2) Kho, bai phai c8 hang rao cling kien co dam bao ngan each veri khu vire xung quanh, dirge trang bi camera giam sat;

c.3) Hang hod ra vao kho, bai phai dirge quan ly bang he thong may tinh va dirge ket not voi co quan hai quan.

2. 118 so thanh lap:

a) Truong hop dia diem kiem tra tap trung do co quan hai quan lam Chu dau

a.1) Dan de nghi thanh lap (theo mau s6 03 Phy lye IX ban hanh kern Thong tu nay): 01 ban chinh;

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,

a.2) Clay chimg than quyen siz dung dot: 01 ban chup.

b) Trueng hop dia diem kiem tra tap trung do (loath nghiep kinh doanh lam cha dau tu:

b.1) Don de nghi thanh lap (theo man s8 03 Phu hit IX ban hanh kern Thong to nay): 01 ban chinh;

b.2) Chimg tic chimg minh quyen sir clung dot: 01 ban chup;

b.3) Giay chimg nhan dang 1c5r kinh doanh c6 nganh nghe kinh doanh kho bah 01 ban chup;

3. Trinh to thanh lap:

, a) Doanh nghiep girl ha so de nghi thanh lap den Cue Hai quan not dot dia diem kiem tra tap trung;

b) 'Hong theri han 10 ngay lam viec k'e tic ngay nhan du he so hop le, Cue Hai quan thuc hien:

b.1) Kieni tra WO so;

b.2) Ithao sat thus to kho, bai;

b.3) Dinh gia viec dap img cac dieu kien quy dinh tai Ichoan 1 Dieu nay; de xuat y kien, bao cao kern ho sa giri TOng cue Hai quan.

,c) Trong thed han 05 ngay lam viec ke tic ngay than dirge bad cao kern he so, TOng cue Hai quan kiem tra, ban, hanh quyet dinh thanh lap dia diem Mom tra tap trung; tniemg hop kh8ng dieu kien thanh lap thi c6 van ban tra kri Cue Hai quan va doanh nghiep.

4. Cham dirt hog dOng dia diem hem tra tap trung.

a) Cac tnremg hgp cham dirt hog dOng:

a.1) Cue Hai quan ce, van ban de nghi chain dirt hoat dOng do IchOng dap img cac dieu kien ye kiem tra, giam sat hai quan va cac dieu kien thanh lap theo quy dinh tai khoan 1 Dieu nay;

a.2) Doanh nghiep c6 van ban de nghi cham dirt hog deng;

a.3) Qua theri han 06 thong ke tic khi co guy& dinh thanh lap nhung doanh nghiep khong dua vao hog do, ng ma Ichong co 1ST do chinh ding;

a.4) Trong 01 nom doanh nghiep 03 lan vi pham hanh chinh ve hai quan co lien quan den viec pan 157, giam sat hang h6a tai dia diem kiem tra tap trung, bi xir 1ST vi pham hanh chinh bang hinh thirc phat tien ved mire phat cho mai lan 'mot tham quyen xir phat dm Chi cue truemg CM cue Hai quan.

b) Tang cue Hai quan quyet dinh cham dirt hog do, ng del ved dia diem kiem tra tap trung tren co sa boo cao, de xuat cua Cue Hai quan hoac van ban de nghi tha doanh nghiep.

5. Truthig hgp doanh nghiep c6 nhu eau thu thcp,_ ma rOng_di'en tich, chuyen quyen so him hoac di chuyen tic dia diem hem tra tap tntng; neu dap

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ling dieu kien theo quy dinh tai khoan 1 Dieu nay thi lap hO so giri Cuc Hai quan, ho so gOm:

a) Cling van de nghi di chuyen, ma rang, thu hep: 01 ban chink;

b) So do kho, bai khu vuc di chuyen, ma rang, thu hep: 01 ban chup;

c) Chimg tir hop phap ve quyen sir dung kho, bai di chuyen, ma rang: 01 ban chup.

Trinh tu, thu tut di chuyen, ma rang, thu hep thac hien thu thu tut thanh lap dia diem kiem tra tap trung guy dinh tai khoan 3 Dieu nay. Rieng viec ma rang, thu hep dien tich cua dia diem do Cue Hai quan quyet dinh

6. Trueng hop thay doi ten chit sa him cua dia diem hem tra tap trung da duce Tong cue Hai quan quyet dinh thanh lap do thay doi ton ghi tren Giay chimg nhan dang ky kinh doanh, dearth nghiep ca van ban thong bao cho Chi cue Hai quan quanlY dia diem de theo

7. Truang hop chuyen quyen sa hitu dia diem kiem tra tap trung thi thac hien chain ,dirt heat clang dia diem ca va thanh lap dia diem mai thee quy dinh tai Dieu nay.

Dieu 101. Dia diem tap ket, kiem tra hang hoi xuAt kheu, nh4p khAu & hien gkri

1. Dieu kien thanh lap:

a) Nam trong khu kinh to cira khau hoac khu vac cira khan thuac dia ban kiem seat cita ca quan hai quan;

b) Ve dien tich: Phai ce, dien tich tai thieu 5.000m2;

c) Dam ban dieu kien lam viec cho co quan hai quan nhu tru so: lam viec, not kiem tra hang hod, nai dat tang thiet bi (can dien tir, may soi...), kho chira tang vat vi pham;

d) Kho, bai phai cep hang rao cling kien co dam bao ngan each veri khu ARK xung quanh, duqc tang bi he thong camera giam sat;

d) Hang hod ra vao kho, bai phai duce quan 1y bang he thong may tinh va dirge ket not yeti ca quan hai quan.

2. He so thanh lap:

a) Don de nghi thanh lap (theo m;du s6 03 Phu lye IX ban hanh kern Thong to nay): 01 ban chink;

b) Chimg to chang minh quyen sir dung day 01 ban chup;

c) Gi'dy thong nhan clang lcY kinh dearth co nganh nghe kinh death kho bai: 01 ban chap.

3. Viec thanh lap, chdm din, di chuyen, ma rang, thu hep, chuyen quyen set hint hoc di:1i ten chili sa huu dia diem tap ket, kiem tra ,hanghoa xuat khau, nhap khau bit giai num hien tacmg to thu doi dia diem hem tra tap trung

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quy dinh tai khoan 3, 4, 5, 6, 7 Dieu 100 Thong to nay.

Dieu 102. Dia diem kiem tra hang boa tai chan tong trinh hoac ca so' san xtifit, nha may

1. Dia diem kiem tra la not tap kat may mole, thiet bi, nguyen lieu, linh hen, vg to nhap khau de xay dung nha may, ding trinh, thuc hien du an dau ta, phpc vu san xuat hang h6a hoac hang h6a xuat khau.

2. Trinh to thank lap:

a) Doanh nghiep co van ban de nghi cong than dia diem kiem tra hang hod tai chan cong trinh, co se( san xuat, nha may, kern sa de thiat ke khu vire kiem tra hang 116a girl Cpc Hai quan nth c6 cong trinh, ca so san xuat, nha may;

b) Trong thoi han 05 ngay lam viec ke tit ngay than du ha so caa doanh nghiep, Cpc Hai quan thuc hien: hem tra ho so, khao sat thuc to kho, bai va ra quyer dinh cong than; Quyer dinh cong nhan co giatri hieu lire trong thai han 02 narn ke tir ngay ban harsh; het died han nay, n8u doanh nghiep c6 van ban de nghi gia han thi Cpc Hai quan kiem tra, xem xet gia han thth han hieu lye dm quyet dinh, thai gian gia han khong qua 02 nam ke to ngay ban hanh quyet dinh gia han.

Truong hop dia diem de nghi cong nhan khong de img you cau ham tra hai quan thi co van ban tra lei doanh nghiep

3. Doanh nghiep chiu trach nhiem be, tri mat bang, phuong riga phpc vu viec hem tra tai chan cong trinh, not san xuat va chi dirge dim hang h6a vao san xuat, thi cong, lap dat sau khi da dirge co quan hai quan qUyet dinh thong quan.

4. Sau khi hoan,thanh viec thi Gong, lap 4t hoac CO san xuat, nha may khong con nhu cau de nghi co quail hai quan thuc hien viec kiem tra thuc to hang h6a xuat khau, khau nhap tai the dia diem nay, doanh nghiep phai co van ban de nghi Cpc Hai quan charn dirt hog dOng cua cac dia diem nay.

Chuang VII

MIEN THUE, XET MIEN TRUE, GIAM TRUE, HOAN TRUE VA CAC QUY DINH ICHAC 'VE QUAN Lt TRUE DOI VOI HANG

116A XUAT KEIAU, NEAP KHAU

Myc 1

Cfic trtrirng hysp mien thus, thfi tyc min thus

Dieu 103. Cac truirng hiip mien thus

1. Hang hod tam nhap, tai xuat hoac tam xuat, tai nhap de tham du ht)i cha, trion lam, gi6i thieu san pham; may moc, thiet bi, dvng.cv righe nghiep tam

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nhap, tai xuat hoac tam xuat, tai nhap,d8 phuc cling viec nhu: hei nghi, hei thao, nghien khoa h9c, thi dau the thao, bieu dien van hoa, bieu dien 'e ,ngh thuat, kham chda b'enh, linh kien, phg tang tam ,nhap de phgc vg thay the, sfra chila tau bien, tau bay nubsngoai,,may moc, thiet bi tam nhap, tai xuat phgc vg tit* nghiern, nghi'en phat trial san pham, may moc, thiet N. dung cg nghe nghiep tam nhap, tai xuat hoac tam xuat, tai nhap khac trong thin han that dinh de phgc vg cOgg viec (trir may moc, thiet bi tam nhap, tai xuat thuOc doi tugng dugc mien thue theo quy dinh tai khoan 17 Dieu nay hoac xet hoan thue huong dan tai khoan 9 Dieu 114 Thong to nay), thuQc doi tugng duce mien thue nhap khau khi tam nhap khau va thue xuat khau khi tai xuat khau doi ved hang tarn nhap, tai xuat hoac mien thue xuat khau khi tam xuat khau va thue nhap khau khi nhap khau dOi vei hang tam xuat tai nhap.

Hang He thuQc doi tugng mien thue tai khoan nay neu qua thoi han tam nhap - tai xuat hoac tam xuat - tai nhap theo quy dinh tai Nghi dinh se 08/2015/ND-CP thi phE nOp thue.

2. Hang hoa la tai san di chuyen cua to chIrc, co. than Viet Nam hoac nuesc ngoai mang vao Viet Nam hoac mang ra nuesc ngoai trong mac quy dinh, bao gam:

a) Hang hoa la tai san di chuyen cua t6 chat, ca than nguen nuec ngoai khi dirge phep van cu tra, lam viec tai 'Viet Nam theo,gidy mei cila co quan nha nu6c co than], quyen hoac chuyen ra nuot ngoai khi het thgi han cu tra, lam viec tai Viet Nam;

b) Hang h6a la tai san di chuyen cua to chac, ca. than Viet Nam dirge phep dua ra nu6c ngoai de kinh doanh va lam viec, khi het thin hart nhap khau lai Via Nam duce mien thue doi veri nhang tai san da dua ra nuerc ngoai;

c) Hang h6a la tai san di chuyen caa gia dinh, ca nhan ngued Viet Nam dang dinh cua nu6c ngoai doge phep ve Viet Nam dinh cu hoac mang ra nuee ngoai khi dugc pita) dinh cua nuot ngoai; hang h6a la tai san di chuyen caa ngubi nugc ngoai mang vao Viet Nam khi dugc phep dinh cu tai Viet Nam hoac mang ra nu& ngoai khi dirge pile') dinh cua nuee ngoai.

Rieng xe o to, xe me to dang Sit dung cua gia dinh, ca nhan mang vao Viet Nam khi dirge phep dinh cu tai Viet Nam chi doge mien thue nhap khau mai thu mot chiec.

Viec,xac dinh hang hod la tai san di chuyen that hien theo quy dinh tai khoan 5 Dieu 5 Luat Thue xuat khau, thue nhap Ichau va the van ban huerng dan thuc hien.

3. Hang hod xuat khan, nhap khau ctia t6 chirc, ca nhan nu& ngoai dirge huOng guy8n mi dal, mien tra ngoai giao tai Via Nam that hien theo quy dinh tai Phap lenh ye Quyen uu dai, mien tra danh cho co quan dai dien ngoai giao, ca quan lath au va co quan dai dien caa to chirc quoc to va cac van ban quy dinh chi tiet va hueng dan thi hanh Phap ltenh nay.

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, 4. Hang hea xuat khau, nhap khau de gia cong theo deng duce mien thue xuat khau, thue nhap khau theo quy dinh tai Ichean 4 Di8u 12 Nghi dinh so 87/2010/ND-CP, gem:

a) Hang hem duce mien thug theo hop (tong gia ding bao Om:

a.1) Nguyen lieu nhap khan, xuat lchdu de gia ding;

a.2) Vat tu nhap khau, xuat khan tham gia vac, qua trinh san xuat, gia °Ong (giay, phan, but ve, but vach dau, dinh ghim quan de, mot sun in, ban chai quat keo, khung in luai, ket tay, dau danh bong...);

a.3) Hang h6a nhap khan, xuat khAu lam mk phut vu cho gia ding;

a.4) May mot, thiet bi nhap khdu, xuat khdu, true tiep phut vu gia cong duce thoa thuan trong hop do gia clang. Het theri han Uwe hien hop dOng gia Gong phai tai xuat hoac tai nhap. N8u khong tai xuat hoac tai nhap phai ke khai nOp thue theo quy dinh Truang hop de lai lam qua bieu, qua tang thi xir bi mien thue xuat khau, thu8 nhap lchau theo hutmg dan tai khoan 4 Dial 107 Th8ng to nay;

a.5) San phdrn gia ding xuat tra (nett c6 thus xuat khan);

a.6) San phdrn hoan chinh nhap 1th:du de gdn vao san phAm gia cong hoac dOng chung veri san pham gia cong thanh mat hang dOng be va xuat khau ra nuerc ngoai; linh kien, pho thug nhap khau d8 bao hanh cho san pham gia cong xuat lchaudirge mien thue nhu nguyen lieu, vat tu nhap khau de' gia ding non dap *rig day &I the dieu kien:

a.6.1) Ducc the hien trong hop dang gia ding hoac phi loc hap clang gia cong;

a.6.2) Duce quan 1Sr nhu nguyen lieu, vat tu nhali khan de gia

a.7) Hang hod nhap khau de gia citing duce phep tieu hoy tai Via Nam theo quy dinh cua phap luat va dux hien day dn. thn Arc thee qui dinh tai Thong tu nay.

b) Doi voi nguyen lieu, vat tu to cung *rig tir nguan do beninhan gia cong to. san xuat hoac mua tai thi truerng Via Nam c6 thue xuat khau thi khi lam thU tue xuat khau san pham gia cong (bao gem ea san phdm xuat khau theo loai hinh xuat nhap khan tai eh8), ngueri khai hai quan thue hien khai, tinh thue xuat khau-nguyen lieu, vat tutu cung (mg ten to khai hang h6a xuat khan san pham gia cling;

c) Hing,,h6a xuat khAu ra nuac ngoai de gia cong cho phia Via Nam dug° mien thue xuat khan, khi nhap khan ter lai Viet Nam thi phai nOp thue nhap khau doi vai san pham sau gia cong (kliling tinh thue del voi phan tri gia eila vat tu, nguyen lieu da dua di gia clang theo hop dOng gia cling da 14f; mire thue thue nhap khan tinh theo sanyham sau gia cong nhap Ichau; xuat xu cua san pham xac dinh theo quy dinh ye xuat xir coa BO Cling Thu.:mg);

-dr 'Phi& 6i, may mot, nguyefi lieu, vat tu, sari pham gia cong -do pida

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nuarc ngoai thank toan thay tien &Ong gia tong khi nhap lchdu phai nop thug nhap lchau theo quy dinh;

d) Phg lieu, phg pham nam trong dinh mire sir dung, dinh inn° tieu hao va tY le hao but cua logi hinh gia cong dap ung the qui dinh tai Dieu 30 Nghi dinh so 187/2013/ND-CP, dugc thoa,thuan trong hgp &mg gia clang dugc xcr ly vg' thug nhap khau Mang to nhu phe lieu, phe pham cua loci hinh nhap nguyen lieu, vat tu de san xuat hang xuat khau huong dan tai Dieu 71 Thong tu nay.

5. Hang ftha xuat khau, nhap khau trong tieu chuan hanhlY mien thus dm ngtrOi xuat canh, nhap canh; hang h6a gui qua dich vu chuyen phat nhanh trong dinh mire mien thug theo quy dinh cua Chinh pha va Thu tuCmg Chinh pha.

a) Hang hod xuat khau, nhap khan trong tieu chuan hanh lY mien thug dm nguai xuat nhap earth:

a.1) Doi vesi nguol xuat canh: Trir the vat pham trong Danh mgc hang hod cam xuat khan hoc xuat kat c6 digu kien, cdc mat hang khac la hanh lY caa ngueri xuat canh thi lchong han chg dinh mat;

a.2) Doi vai ngueri nhap canh:

a.2.1) Dinh mire mien thug' duce thgc hien theo quy dinh cna Thu Prong Chinh phu ve dinh mite hanh ly cua ngueri xuat canh, nhap canh va qua bieu, tang nhap khau dugc mien thug;

-a.2.2) Truerng hgp hang hoa nhap khau vugt Hat chuan dirge mien thug thi phan vugt dinh rnirc phai Op thug nhap khan. Ngu tang se lien thug phai nOp doi vai phan vugt duoi 100.000 &mg Via Nam thi dugc mien thug d'Oi vei ca phan vugt. Nguti nhap canh duge ch9n vat pham de nep thug trong tnrang hgp hanh ly mang theo gam nhieu vat pham;

b) Hang h6a gui qua dich vg chuygn phat nhanh:

Hang hod gni qua ,dich vg chuyen pita nhanh c6 tri gia lchai, bao nain trong dinh mire mien thug theo quy dinh Thu twang Chinh ye muc gia tri hang hod nhap khau gni qua dich vu chuyen phat nhanh dugc mien thug. Truang hap hang hod nhap lchau vugt tieu chuan doge mien time thi phai nOp thug cho toan b0 10 hang; neu tang se tienrthue phai nOp ca 18 hang clued 50 (ndm muai) nghin

do thi doge mien thug doi vai ca to hang.

6. Hang boa mua ban, trao dOci cua cu dan hien gigi dugc mien thug xuat khau, thug nhap khau trong dinh mire, neu vugt qua dinh mire thi phai nOp thug doi vai phan vugt dinh mire.

Quy dinh vg' cu dan bien giai va dinh mire dugc mien thug' doi vai hang hoa Irma ban, trao doi cua cu dan Hen giai thgc hien theo quy dinh Qua Thu tuerng Chinh

7. Hang He nhap, khau de tan san cg' dinh caa dg an dau tu vao 111± VVC dugc uu vg' thug nhap khau quy dinh tai Phu luc,I ban hanh kern theo Nghi dinh se 87/2010/ND-CP hoc dia ban dugc uu dai ve time nhap khau theo

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quy dinh cna phap luat co lien quan quy dinh tai Phti 19c Danh mgc dia ban uu dai thue thu nhap doanh nghiep ban hanh kern theo Nghi dinh so 2 i 8/2013/ND-CP ngay 26/12/2013 Goa Chinh ph?' quy dinh chi tiet va huong dan thi harsh Luat Thue thu nhap doanh nghiep, Nghi dinh so 91/2014/ND-CP ngay 01/10/2014 saa dal, bo sung mot so dieu tai cac Nghi dinh quy dinh ye thue va Nghi dinh so 53/2010/ND-CP ngay 19/5/2010 tha Chinh phu quy dinh ye dia ban uu dal dau tu, uu dai thue thu nhap doanh nghiep dal v6i don vi hanh chinh mai thanh lap do Chinh phu dieu chinh dia gioi harsh chinh, du an dau tu bang,nguOn van h8 trg phat triOn chinh thuc (ODA) dirge mien thue nhap khau, bao gom:

a) Thiet bi, may mac nen dap ung day du cac dieu kien sau day:

a.1) Phu hop vai tith we dau tu, muc tieu, qui mO cua dg an dau tu;

a.2) Dap img cac qui dinh ve tai san co dinh tai Thong tu so 45/2013/TT-BTC ngay 25 thang 4 n'am 2013 tha BO Tai chinh;

b) Phucmg tien van tai chuyen clUng trong day chuyen cling nghe trong nuec chua san xuat dugc; phuang tien van chuyen dua dOn tong nhan, g6m: xe o to to 24 ch8 ngai tre len va phucmg tien they:

b.1) Danh nage phucmg tien van tai chuyen dung trong nueic da san xuat dugc de lam can cu thuc hien viec mien time nen tai diem nay thuc hien theo quy dinh tha Bt) KO hoach va Dan tu;

b.2) Danh mix hoac tieu chuan xac dinh phuang tien van tai chuyen clUng nam trong day chuyen ding nghe de lam can cu thuc hien viec mien thue nen tai diem nay thuc hien theo quy dinh cila BO Khoa hoc va. Gang nghe.

c) Linh kien, chi tiet, be phan fed, phg ding ga lap, khuon mau, phi kien di kern do lap rap dOng big vai thiet bi, may moc, phuang tien van tai dirge mien thue neu tai diem a va diem b khoan nay nen thuOc mot trong hai dieu kien sau:

c.1) La linh kien, chi fiat, b0 phan cua thiet bi, may moc, phucmg tien van • tai dirge nhap khau a ding rot

c.2) La linh kien, chi tiet,, bo phan raj., phg tang ga. lap, khu8n matt, phg kien nhap khau de lap rap, kat not cac may moc, thiet N lai vori nhau de dam bao he thong may moc, thiet bi duce van hanh binh thuomg.

d) Nguyen lieu, vat tu trong nu6c chua san xuat duge clang de" the tao thiet bi, may mac na'm trong day chuyen tong nghe hoac de the tao linh kien, chi tiet, bo phan tint phu tung ga lap, khuon mau, ph9 kien di kern neu tai diem c khoan nay de lap rap long bo V6i thiet bi, may moc neu tai diem a khoan nay.

Danh mgc nguyen,lieu, vat to trong nu6c san xuat dirge de lam can cu time hien viec mien thue neu tai diem nay thuc hien theo quy dinh dm BO Ke hoach va Dan tu;

e) Vat tu xay dung trong nu6c chua san xuat dirge.

Danh mgc vat tu xay dung trong nu6c da san xuat dirge de" lath- can cu

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thuc hien viec mien thug nen tai diem nay thuc hien theo quy dinh cira BO Ke hoach va Dau tu.

8. Ming cay tang, vg nuoi dirge phop nhap khau de thuc hien du an dad tu trong Iinh vuc new nghiep, lam nghiep, ngu nghiep.

Danh muc gigng cay tang, vat nuoi dugs phep nhap khau de lam co so thus hien viec mien thug neu tai khoan nay time hien theo quy dinh cua Bo Nang nghiep va PHI then Mang than.

9. Viec mien thug nhap khau dOi vai hang hoa nhap khan nod tai khoan 7, 8 Dieu nay dugc ap dung cho ca truang hop mOr rOng quy mo du an., thay the cong nghe, doi moi tong nghe.

10. Mign thug lan dad dgi vai hang h6a la trang thigt bi nhap khan theo danh muc quy dinh tai Phu luc II ban hanh kern theo Nghi dinh s6 87/2010/ND- CP de tao tai san co dinh du dugc uu dai ye thug nhap khau, du an dad tu bang nguOn von ho try phat then chinh thirc (ODA) dau tu ye Ichach san, van phOng, can ho cho time, nhata, trung tarn thucmg dich lcy thug, sien thi, san golf; khu du lich, khu the thao, khu vui choi giai tri, ca sor lcham, chtra benh, dao tao, van hoa, tai chinh, ngan hang, bao hiem, kiem toan, dich vu tu van.

Cac dy an c6 hang Ma nhap khau dirge mien thug Lan dau quy dinh tai khoan nay thi khong dirge mien thug theo quy dinh tai cac khoan Ichac Dien nay.

11. Hang hoa nhap khau phuc vu hog dOng dau khi, bao gam:

a) Thiet N, may mot dap un4 dieu hen nen tai diem a khohn 7 Dieu nay; phuong tien van tai chuyen dung can thiet cho hog do, ng dau khi; phuong tien Van chuyen de dua don cong nhan gom xe '&8 to 24 cho rig6i tr& len va phuong tien thug; ke ca linh kien, chi tiet, phan rot phu ding ga. thay the, khuon mau, phu kien di kern de lap rap Sing big hoac sir dung deng bo voi thiet bi, may mot, phuong tien van tai chuyen dung, phuong tien van chuyen de dua dOn cong nhan nen tren dap fmg dieu kien nett tai diem c khoan 7 Dieu nay.

Danh muc hoac tieu chuan xac dinh phuong tien van tai chuyen dung can thiet cho hoat dOng dau khi de lam can dr thuc hien viec mien thug nen tai diem nay thuc hien theo quy dinh dm BO Khoa hoc va Cong nghe;

b) Vat tu can thiet cho hoat dOng dau khi ma trong nuere chua san xu& dirge.

Danh nave vat tu can thigt cho hoat dOng dau khi ma trong nuac da san xuat duqc de lam can cir thuc hien viec mien thug neu tai diem nay thug hien theo quy dinh cua WO KO hoach va Dau dr;

c) Trang thiet bi y to va thugc cap cim sir dung tren cac gian khoan va cong trinh not duce BO Y to xac nhan;

d) Trang thigt bi van phong phtic vu cho hoat do, ng dau khi;

d) Hang hod tam nhap, tai ruat lchac phtic vu cho hoat dOng dad khi

Truemg hop hang hoa neu tai khoan nay do nha than phy va to chive, ca.

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• A

nhan khac nhap khan bao gam viec nhap khan trirc tiep, uY that, dAu thau, di thug va cho thug lai,... de cung cap cho to chire, ea nhan den hanh hoat Ong tim kiem,tham dO va khai that dau khi thong qua hop

thug dich vu dau khi hoac

hop &mg cung cap hang h6a thi cling dirge mien thue nhap khau.

12. Hang hod dm co se dong tau diroc,mien thug xuat khau dai voi the san pham tau bien xuat khau va dirge mien thug nhap khau doi voi:

a) Cac loaf may mac, trang thiot bi de tao tai san co dinh dap img dieu kien nen tai diem a khoan 7 Dieu nay;

b) Phuang tien van tai n6 trong day chuyen cong nghe a tao tai san co dinh.

Danh muc hoac tieu chuan xac dinh phucmg tien van tai nam trong day chuyen cong nghe de lam can dr that hien viec mien thug noir tai diem nay thus hien theo quy dinh can BO Khoa hgc va Cling nghe;

c) Nguyen lieu, vat tu, ban thanh pham phut vu cho viec dang .tau ma trong nu6e chug san xuat dirge.

Danh mne nguyen lieu, vat tu, ban thanh pham phuc vu cho viec dang tau ma trong nuerc da san xuat dirge de lam can cir thire hien viec mien thug neu tai diem nay thus hien theo quy dinh tha BO KO hoach va Dau tu.

13. Mien thug nhap khan d6i voi nguyen lieu, vat tu nhap khau phim vu bye tiep cho boat dOng san xuat san pham phan mem ma trong nirov chua san xuat dirge.

Danh muc nguyen lieu, vat tu phirc vu nye tiep cho hoat dOng san xuat san pham phan mem ma trong nuot da san xuat dirge de lam can cir thirc hien viec mien thug neu tai khoan nay that Men theo quy dinh elm Bo Ke hoach va Dau tu.

14. Mien thug nhap khAu dai voi hang hod nhap khan de sir dung true tiep vao boat do, ng nghien elm khoa hoc va phat trien ding nghe, bao may mac, thiet bi, phu tang, vat tu, phucmg tien van tai trong nuarc chua san xuat duce, cong nghe trong nu& chua tao ra ducc; tai lieu, sach, bao, tap chi khoa hoc va cac nguon tin dien to ve khoa h9c va cong nghe.

Danh mpc may m6c, thiet bi, phu tang, vat tu, phucmg tien van tai, ding nghe sir dung true tiep vao hoat do, ng nghien elm khoa hoc va phat trien ding nghe ma trong nuom da san xuat dirge de lam can cir thoc hien viec mien thug neu tai khoan nay thtic hien theo quy dinh dm BO K8 hoach va Dau tu.

15. Mien thug nhap khau trong thai han 05 nam, ke tir ngay bat tau san xuat cloSi voi nguyen lieu, vat tu,,linh hen trong nu& chua san xiiat dirge nhap khau san xuat cac do an dau to vao:

a) Linh vire dac biet khuyen khich dau tu quy dinh tai Phu lye I ban hanh kern theo Nghi dinh so 87/2010/ND-CP ngay 13 thang 8 nam 2010 dm Chinh phu (trir- cac do an san xuat lap rap o--to; xe may,- -diOu -hOa, may sued; to lanh, -

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may giat, quat dien, may rira bat dia, dau dia, dan am thanh, ban la dien, am dun nuoc, may say lch8 toe, lam kh6 tay, rugu, bia, thuoc la va nhirmg mat hang theo quyet dinh cua Thu Mang Chinh phu thi khong (lucre mien thue nhap Ichau);

b) Dia ban cep dieu kien kinh to - xa heti dere biet MI6 than theo quy dinh tai Phu lac Danh mac dia ban - uu dai thue thu nhap doanh nghiep ban hanh kern theo Nghi dinh so 218/2013/ND-CP ngay 26/12/2013 oh Chinh phu quy dinh chi het va huemg dan thi hanh Luat Thue thu nhap doanh nghiep, Nghi dinh so 91/2014/ND-CP ngay 01/10/2014 sin dei, ha sung mot so dieu tai cac Nghi dinh quy dinh ve thue va Nghi dinh sti53/2010/ND-CP ngay 19/5/2010 quy dinh ye dia ban uu dai dau tit, in dai thue thu nhap doanh nghiep don von don vi hanh chinh man thanh lap do Chinh dieu chinh dia giai hanh chinh (trir cac du an san xuat lap rap 0 to, xe may, dieu him, may sueri, to lanh, may giat, quat dien, may rira bat dia, dau dia, dan am thanh, ban la dien, am dun nuoc, may say kilo toe, lam Icho tay, rugu, bia, thuoc la va nhang mat hang theo quyet dinh cua TIM twang Chinh phi thi kW:Mg dirge mien thue nhap khau).

Viec xac dinh ngay bat dau san xuat de lam ca so mien thue nhdp khdu trong thin han 05 tarn theo hming dan tai khoan nay là ngay to .thue, ca nhan thue tien hanh hog Ong, san xuat va dirge xac nhan bad Ban quan 1Y cac khu cong nghiep, khu che xuat, khu cong nghe cao, khu kinh t8 nai doanh nghiep dang hoat do, ng hoac 'lucre xac nhan bai So Cong thucmg dia phucrng noi co du an tong trueng hgp to chile, ca nhan kheng hog dOng tong cac khu neu ten.

Danh mac nguyen lieu, vat tit, linh kien ma tong nuoc da san xuat dirge de lam can cu thac hien vice mien thue neu tai khoan nay thue hien theo quy dinh cua Bo Ke hoach va Dail tr.

, Ngueri nOp thue phainQp thue theo quy

thue dei yen lugng nguyen

lieu, vat tut, linh kien nhap khau da dirge mien thue vuert qua nhu ca'u san xuat kin het then han mien thue 05 nom.

16. Hang hod san xuat, gia cong, tai the, lap rap tai khu phi thug quan 'thong sir clang nguyen lieu, linh kien nhap khan to nuoc ngoE khi nhap khau vao thi truang trong nuoc dirge mien thue nhap khan. Truang hgp co sit clang nguyen lieu, linh kien nhap khau to nuoc ngoai thi khi nhap khan vao thistruong trong nuoc phai nOp thue nhap khau, can cu va each tinh thue nhap khau that hien theo huong clan tai khoan 2 Dieu 40 Thong to nay.

17. May mete, thiet bi, phucrng tien van tai do cac nha than nuoc ngoai nhap khan vao Viet Nam theo phuong titre tam nhap, tai xuat de thue hien du an ODA tai Viet Nam,, dirge mien thue nhap khau- khi tam nhap va thue xuat khau khi tai xuat. Khi

xuat thue thin han thi cong cong trinh,cht an; nha thou nuoc

ngoai phai xuat hang hoa neu ten. Neu kheng tan xuat ma thanh 1Y, chuyen nhugng tai Viet Nam phai dugc sir cho phep cna ca quan nha nuoc co therm quyen va phai ke khai net thue nhap khau theo quy dinh

Rieng den van xe o to dual. 24 chit; ngai va xe o to co thiet ke vim cher nguai, vita cher hang Mang throng xe 8 to duai 24 cho ng8i kheng ap clang hinh

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thIrc tam nhap, tai xuat. Cdc nha than nubs ngoai c6 nhu can nhap khan vao Viet Nam de sir dung phai nOp thug nhap khau theo quy dinh. Khi hoan thanh vice thi gong ding trinh cac nha than nubs hgoai phai tai xuat ra nuerc ngoai so xe da nhap va dirge hoan lai thug nhap khan da nOp. Mire hoan thug' dirge thue hign theo hugmg dan tai khoan 9 Dieu 114 ThOng to nay.

18. Hang hod là nguyen ligu, vat to va linh kin trong nuoc chua san,xuat dirge, nhap khan de phut vg san xuat cac du andau to trong khu kinh to cira khau duce mien thug theo quy dinh cua Thu tug:mg Chinh phu quy dinh ve co chg, chinh sash tai chinh dOi veri khu kinh to Gera khau va cac van ban hugmg dan thug hien.

, 19. Hang hod nhap khan die ban tai dm hang mien thug theo quy dinh tai Quyet dinh cua Thu Mang Chinh phu thirc hien theo hung dan rieng elm BO Tai chinh.

Tnremg hop neu c6 hang hod lchuygn mai, hang hod diing tint dirge phia nudrc ngoai cung cap mien phi cho cira hang mien thug de ban kern ding yen hang hoa ban tai eira hang mien thug thi so hang hoa khuyen mai, hang hoa dung thir neu nen khong phai tinh thug nhap khan. Hang hoa khuyen mai va hang hod dung dui den chili sir giam sat va quan 15, ciia ca quan hai quan nhu hang hod nhap khan de ban tai dm hang kinh doanh hang mien thug.

20. Mign thug trong truing hgp dac bit theo quy Binh tai khoan 20 Digu 12 Nghi dinh so 87/2010/ND-CP ngay 13 thing 8 nam 2010 dm Chinh phil.

21. Hang hoa doge mien thug nhap khan theo Dieu uesc quoc t6.

22. MOt s6 Inning clan khac:

a) Truong hgp thuee doi tugng mien thug nhap khau da tao tai san co dinh neu tai Dieu nay nhung khong nhap, khan, hang hoa ma dirge pheptiep nhan hang hod da dirge mien thug nhap khau tir to chug, co. nhan khac chuyen nhugng tai Viet Nam thi to chIrc, ca nhan tiep nhan dirge mien thug nhap khau, d'Ong thai khong truy thu thug nhap khau dOi voi to chive, ca nhan chuyen nhugng, vii dieu kin gia chuyen nhugng khOng bao gOm thug nhap khau;

b) Throng hgp t6 chac, ca nhan nhap khau u57 iliac hoac trung than nhap khan hang hoa (gia cung cap ,hang hod theo hgp dong uST thdc hoac gia trang than theo quyet dinh thau khong bao gem thug nhap khau) de cung cap cho cac del tugng doge hinging lir dai mien thug nhap khan theo quy dinh tir khoan 7 den khoan 18 Dieu nay thi cling duce mien thug nhap khan doi veil hang hod nhap khau uST that, trung thau;

c) Hang hoa, trang thigt bi nhap khau dg tao tai san c6 dinh dm du an uu dai dau to cm dirge uu dai ye thug nhap khau theo linh vuc, dia ban uu dai dau tir theo quy dinh cua phap luat lien quan nhung chit du an chuyen nhugng cho to chile, ca nhan khac (chuyen &Si chic sb him du an) thi tiep tut dirgc mien thug nhap khau nen dap img day du cac thou kign saw:

c.1) Tai thOi digna chuygn nhagng; Luat thug xuat khan, nhap khan va cac

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van ban huong clan thi harsh van quy dinh du an thuec Filth vitt, dia ban uu dai dau tu;

c.2) Gia chuygn nhugng may m6c thigt 1:4 tao tai san c6 dinh caa du an 'thong bao gem thug nhap khau;

c.3) T6 chat, ca nhan nhan chuyen nhugng (chi so lulu mei du an) la chit dau tu do du an chuygn nhugng dirge ghi tai GiAy chimg nhan dau tu dieu chinh.

Trong tiled han 10 ngay ke to ngay chuyen nhugng, chit du an chuyb'n nhugng va to chat ca nhan nhan chuyen nhugng phai kg khai veri co quan hai quan not ding ky Danh mac hang hoa mien thug dm du an vg viec chuygn nhugng.

d) Truong hgp Cling ty cho thug tai chinh nhap khau may m6c, thigt bi, cac phucrng tien van chuyen de cho doi tugng dirge huerng uu dai mien thug nhap khau quy dinh tai khoan 7, khoan 9, khoan 11, khoan 12, khoan 14 Dieu nay thug thi cling dirge mien thug nhap khau nhu chit du an true tigp nhap khau nOu dap ling du cac digu kien:

d.1) Gia cho thug theo hop dOng thud tai chinh khOng bao gam thug nhap khau;

d.2) Hang hem nhap khau mien thug dugc trir vao Danh mac hang hoa mien thug va Phieu theo d5i trir lin hang h6a mien thug dia du an uu dai dau tu do chit du an Int dai dau to lap.

Sau khi ket thitc hgp dong thug tai chinh, nett hang hem cho thug tai chinh d'a dirge mien thug khOng dirge sir dung cho du an uu dai dau tu nhu mut dich khi nhap khau thi Cong ty cho thug tai chinh phai kg khai va nt)p thug theo hueng din tai Dial 21 Thong tu nay. Du an urn dai dau tu khong dugc nhap khau hang hoa thay the cho hang h6a di thug tai chinh da dirge mien thug nhap khau.

d) Dgi yen du an khuyen khich dau tu da dugc cap giAy phep dau tu, giay chimg nhan uu dai dau to tru6c ngay Nghi dinh se 87/2010/ND-CP co hieu lye co mire uu &Ai vg thug xuat khau, thug nhap Ichau cao hors mire uu dai huOng din tai Nghi dinh so 87/2010/ND-CP thi dugc tigp tic thuc hien theo mire uu dai do neu dap ling day du cac digit kien sau:

d.1) Giay phep dau tu, giay chimg nhan uu dai dAu tu con hieu lye va ichong co thay doi cac digu khoan in dai dau tu.

Mire uu dai ghi tren giay phep dau tu, giay chung nhan uu dai dau tu phi hop veri qui dinh cua phap luat tai thin diem cap giay phep dau tu, giay chimg nhan uu dai dau Ur;

d.2) Thuc hien clang ky Danh mac hang hoa mien thug theo quy dinh.

Truerng hgp trong gthy, phep dau giay chimg nhan uu dai du quy dinh macuu &Ai ye thug xuat khau, thug nhap khau thap horn mire uu dai tai Nghi dinh s6 87/2010/ND-CP thi dirge huerng mire uu dai tai Nghi dinh se 87/2010/ND-CP cho theri gian uu dai con lai dm du an.

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Dieu 104, Bang ky Danh muc hang hoi xuat khan, nh4p khAu dirge A mien thue

1. Truang hop phai dang ky Danh myc hang boa xuat khau, nhap khau mien thue:

Hang hod neu tai khoan 1, khoan 4 va khoan 5 Dieu 12 Quyet dinh se 72/2013/QD-TTg va cac khoan 7, khoan 8, khoan 9, khoan 10, khoan 11, khoan 12, khoan 13, khoan 14, khoan 15, khoan 16 va khoan 18, khoan 21 Dieu 103 Thong to nay.

2. Danh muc hang hod xuat khan, nhap khau mien thue phai phi hop voi nganh nghe, vuc dau tit, Mine tieu, quy mo, cong suat cfn du an duce xay dung mot lan cho ca du an, hoac xay dung tong giai doan thuc hien du tirng hang mix cong trinh dia. du an (neu Giay chimg nhan dau to cua ca quan co tham quyen cap hoac Juan chimg kinh to thuat, cac -tai khoa hoc Icy thuat cfaa du an,... the hien du an thuc Men theo timg giai doan hoac theo tong hang muc cong trinh), hoac xay dung theo timg to hop, day chuyen neu hang hod la he thong to hop day chuyen thiet bi, may moe.

Truang hap Danh muc cla 'Tang ky cho ca du an hoac cho tirng giai doan, cho tong hang mite, ding trinh, to hop, day chttyen co sai sot hoac can thay dei thi ngueri khai hai quan duce sira doi \fad dieu kien phai c6 chimg tir, tai lieu nep cho ca quan hai quan truac thed diem nhap khau hang hoa de chimg mink viec be sung, dieu chinh la phi hop voi nhu cau dm du an.

3. Nguiri dang kir Danh myc hang hod xuat khau, nhap khan mien thue: to chirc, ca nhan sir dung hang boa (chit du an, chit ca set thing la ngued clang ky Danh myc hang hod xuat khau, nhap Ichau mien thue (theo mau so 13/DKDMMT/TXNK Phu lye VI ban hanh kern theo Thong to nay doi voi tnxerng hop 'Tang ky Danh myc mien thue ban giay). Truang hop chit du an khong tryc tiep nhap khau hang hoa mien thue ma nha thau chinh hoac nha thau phi hoac COng ty cho thue tai chinh nhap khau hang hoa thi nha than, Cong ty cho thue tai chinh sit dying danh mite mien thue do chit du an da clang Icy voi ca quan hai quan.

4. Nai clang ky Danh myc

Cyc Hai quan nai thuc hien dy an dau to d6i voi dy an xac dinh dirge Cite Hai quan nai thuc hien dy an dau to hoac Cue Hai quan nai dong try kr chinh &Ai voi dy an kliting,xac dinh, dirge Cue Hai quan nai thuc hien du an dau to thoac Cyc Hai quan gan nhat doi voi tinh, thank phe khOng co ca quan hai quart. Cyc trueng Cue Hai quan Iva chon va giao cho met don vi co du kha nang thuc hien clang kir Danh myc hang h6a xuat lchau, nhap khau mien thue.

Truang hap Cyc Hai quan quan ly hai quan del yeti met se tinh thi ngoai don vi dang Icir Danh mite neu tren, Cyc truerng Cue Hai quan xem xet quyet dinh giao Chi cue Hai quan quan 15r hai quan tren dia ban tinh ncri co du an dau to thyc hien dang IcY Danh myc hang hoa xuat khau, nhap khau mien thue dOi voi cac du an thuee dia ban: tinh -do.

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5. HO sa (Tang ky

Khi flux hien Bang ky Danh muc hang hod xuat khan, nhap khau mien thus voi co quan hai quan, ngtroi dang kY Danh muc hang h6a n0p, xuat trinh cho co quan hai quan ho so gam :

a) Cong van de nghi 'Tang ky Danh muc hang hod xuat khau, nhap khau mien thue, neu re so hang hod, lY do de nghi mien thue theo ban hanh kern theo Thong tu nay (mau so 14/CVDKDMMT/TXNK Phu lye VI ban hanh kern Th6ng to nay): nOp 01 ban chinh;

b) Danh 'nue hang hoa xuat khan, nhap, khan dirge mien thus doi ved truong hop khong (tang Danh tren He thong nOp 02 ban chinh kern theo 01 phieu theo doi frit lui (theo mau so 15/PTDTL/TXNK phu lac VI ban hanh kern theo Thong Pr nay).

6. Can dr de nguai khai hai quan ke khai, clang lorT Danh muc hang hod xuat khau, nhap khau mien thuS ved Ca quan hai quan gOm:

a),Linh vac dirge dai ve thug nhap khau hoac dia ban dirge uu dai thus nhap khau thut hien theo quy dinh oda phap luat c6 lien quan;

b) Cac danh mite hang h6a do ca quan c6 than quyen ban hanh, thy theo thng truemg hop cu the sau day:

b.1) Danh num may mac, thiet bi, phu tang thay the, phucmg tien van tai chuyen dimg, nguyen lieu, vat Pr, ban thanh pham trong nuac da san xuat dirge theo quy dinh cua BO Ke hoach va Dan tu;

• b.2) Danh num hoac tieu chuan xdc dinh phuong tien van tai chuyen ding trong day chuyen cling nghe cua Bo Khoa hoc va Gang nghe;

b.3) Danh muc giOng cay trong, vat nuOi dirge phep nhap khau cila BO N8ng nghiep va That trien n8ng thon;

b.4) Danh rune cac nhom trang thiat bi chi dirge mien thus nhap khan Ian dau quy dinh tai Phu lac II va Dieu 12 Nghi dinh so 87/2010/ND-CP;

b.5) Danh muc hoac tieu chuan xac dinh BO Khoa hoc va Cling nghe dOi vol phucmg tien van tai chuyen dung can thiet cho hog- d'Ong dau khi;

b.6) Xac nhan cua BO Y to doi yeti trang thiet bi y to va thuOc cap ciru sir dung tren cac gian khoan va cling trinh noi;

b.7) Danh muc hoac tieu chuan xac dinh cita BO Khoa hoc va Cling nghe doi voi hang hod laphtrong tien van: tai chuyen ding trong day chuyen tong nghe de tao tai san co dinh cua ca sa dong tau;

b.8) Danh muc may mot, thiet bi, phu tang, vat Pr, phuong tien van tai, ding nghe sir dung two tiep vac

xuat dOng nghien tiro khoa hoc va phut then

&Ong nghe trong nuot da san xuat duce de lam ca siy xac dinh hang hoa ?hue vu nghien ciru khoa hoc va phut frit ding nghe do BO IC0 hoach va Dau tu ban hanh.

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•

, 7: Then diem dang ky Danh Truerc khi (tang ky to khai hang heia xuat khau, nhap khau dau tien tha dy an, hang muc, giai doan du ari hoac du an ma rang.

8. Trach thiem cua ngueri nOp thue:

a) Thyc Men viec dang Icy, sin Danh muc hang hoa dirge mien thue qua He thong xir lY der lieu Bien tir hai quan (trir truerng hop chua thtrc hien dirge viec (rang ky Danh muc qua He th8ng):

a.1) Nguoi nOp thue khai bdo day du th8ng tin Danh muc hang hem dirge mien thue theo cac tieu chi, dinh clang chuan gin den He thong;

a.2) NOpcac phimg tit thuelc ha so clang ky, sira Danh muc mien thue theo quy dinh tai Dieu nay;

a.3) Tiep nhan thong tin phan hai cila co quan hai quan thong qua He thong;

a.4) Ltru giu cac cluing tit, lien quan den co ser xac dinh hang h6a xuat khan, nhap khau mien thu8 va xuat trinh cho ca quan hai quan, co quan c6 tham quyen khi thtrc hien thanh tra, kiem tra theo quy dinh

b) Ttr xac dinh nhu cau sir dung va xay dung Da/1h mire hang hod xuat khau, nhap khati mien thue theo quy dinh c6 lien quan;

• c) Chiu trach nhiem truerc phap luat ve viec ke khai chinh xac, trung thyc cac mat hang nhap khan tai Danh muc mien thue va viec sir dung dung mut dich mien thue doi vai so hang hod nay.

9. Trach nhiem cUa co quan hai quan:

a) Co quan hai quan ce, ke

nhiem Weep nhan, kiem tra ha so va xir lY trong toi da 10 ngay lam viec ke tar ngay nhan ho so, cu the nhu sau:

a.1) Throng hap that hien hang hod khong thuOc dai tugng mien thus theo quy dinh thi Ichong dang ky Danh muc hang hod xuat khau, nhap khau mien thue, c6 van ban tra led cho doanh nghiep. •

Truong hop that hien du an thuOc vire hoac dia ban uu dal dau to nhung hang hod tai Danh muc clang ky xuat khan, nhap khau mien thue Icheing phi/ hgp muc tieu, quy mO aim du an thi huang dan, thong bdo cho doanhnghiep biet de dieu chinh lai Danh num hang hod xuat khau, nhap khau mien thue;

a.2) Twang him chua du co ser xac dinh hang h6alcheing thuOc th tugng mien thue theo diem a.1 neu tren thi, chap thuan not dung to ke khai nguOi clang ky danh muc, dux hien vao so theo d6i, clang dau xac than vao 02 ban Danh muc hang hod xuat khau, nhap khan mien thue va 01 .ban phieu theo d6i trir

cho ngueri n0p,thue 01 ban Danh muc hang haa xuat khau, nhap khau mien thue va 01 ban phieu theo trir de xuat trinh cho co quan hai quan,thyc hien trir khi lam thu hai quan cho hang hod thyc xuat khau,,nhap khau va co quan hai quan not cap luu 01 ban Danh muc hang h6a xuat khau, nhap khan Mien thue) thee, truemg hgp dthig-kytrahh mix ban gray;

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4 •

a.3) Truang hop tai thai diem dang lc)? Danh muc hang hod mien thu6 chug c6 du co so xac dinh hang hod ddp ung dieu kiln quy dinh tai diem a va diem c khoan 7 Dieu103 thi co quan hai quan not rang IcY Danh muc ghi dna vao Danh mac va phieu theo &Si trir lin de' thuc hien kiem tra, doi chieu khi nhap khau hoac thvc hien kiem tra sau thong quan;

a.4) Nhan xet, ghi chi vao Danh nine hang hod mien thue ve muc dO ket qua Earn tra ho so 'Tang ky danh mac de Chi cue Hai quan not lam thil tin e xuat khau, nhap khau thuc hien kiem tra, doi chieu khi nhap khau hoac de to chirc thvc hien kiem tra sau thong quan.

b) Truang hop thvc hien viec (Sang Icy Danh mix hang hoa nhap khau dugc mien thue qua He thong xir ly di' lieu dm hai quan:

b.1) Co quan hai quan tie') than, kiem tra ha so va xir 15/ theo quy dinh tai Dieu nay;

b.2) Cap ma quan 1y chung, nhap day du thong tin ket qua xu bry vao He thang;

b.3) Phan hai ket qua xir ly cho ngueri khai hai quan thong qua He thong.

c) Che dO bao cdo:

Dinh Icy 3 thang mat Ian chain nhat vao ngay 10 dm thang dau quy tiep theo Cvc Hai quan not clang IcY Danh muc hang hod nhap khan mien thue, lap bang ke cac truang hop da clang IcY Danh raw hang hoa mien thue tai don vi minh bao cao Tong cue Hai quan theo man so 16/BCTIADMMT/TXNK Phu lac VI ban hanh kern theo Thong to nay;

d) Cuc truemg Cvc Hai quan not dang ky danh muc mien thue to chirc phOi hop von co qUan c6 tham quyen de thu thap thong tin phut vu viec kiem tra ho so dang kY daub muc mien thue quy dinh tai diem a lchoan nay, thvc hien kiem tra sau thong quan de xac dinh hang hoa do to chirc, ca nhan ke khai mien thue nhap khau thvc to c6 hay lchOng dugc sir dung dang mac dich dugc mien thue va xir ly theo quy dinh neu to chirc, ca nhan c6 hanh vi vi pham

, Co quan hai quan,thvc hien kiem tra tat ca. cac throng hop hang h6a nhap khau mien thug theo dieu quoc to trong thin han 03 nam Ice tit died, diem clang IcY danh ante mien thue hoac thai diem nhap khau hang hoa mien thue.

10. Truang hop sau khi Cu quan hal quan da xac nhan clang ky Danh nip hang hoa mien thue va Phiea theo doi nit lui nhung phat hien viec ke khai tren Danh mac c6 sai sot (sO . hrang hang hoa vucrt qua quy mo thuc to dm du an; chUng loci hang Itha khOng phu hop vii muc tieu, muc dich sit dung cita hang hoa,...) thi co quan hai quan not (fang kgr Danh nave CO trach

a) Thong bap cho ngudi tang ky Danh muc de dieu chinh Danh nave theo dung quy dinh;

b) Thuc hien kiem tra vile dieu chinh va cap nhat ket qua xir lY vao Danh mac a. dang IcY theo muc tieu, quy mo thvc to cua du an;

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c) That hien thu thus dot vgt luting hang h6a nhap khau mien thus vuo:t so luting, chilng loai so ved Danh mac mai sau diou chinh

11. Truong hop cac du an dku to bi cu quan c6 tham quyen thu hai Giay chfrng nhan dau tin

a) Co quan hai quan nai clang Icy Danh mac hang hod xuat khan, nhap khau mien thue c6 trach nhiem:

a.1) X6a Danh mac hang h6a xuat khau, nhap khau dugc mien thu6 kh6i he thong sau khi ra soat, hem tra, sao luu ra ben ngoai he thong theo hugng clan dm Tong cat Hai quan.

Truang hop clang, Icy Danh mac hang h6axuat khau, nhap khau mien thus bang giay thi thu hOi Danh mac hang hod xuat khau, nhap khau mien thus da cap;

a.2) Thong bao vat cat cc quart, hal quan ten town cluck dung lam thu tic mien thue theo Danh mac hang hod xuat khan, nhap khau Mien thus da dirge cap.

• , b) Cac ca quan hai quan nai da thac hien mien thu8 cho du an theo

Danh mac da bi thu hai that hien thu thus doi voi hang hoa da mien thus theo quy dinh.

, 12. Truarns hop clang IcY danh mac hang Ma xuat khau, nhap khau mien thu8 ban ,giay, tO,chlrc, ca. than mat Danh mac hang h6a xuat khau, nhap khau mien thus va Phieu theo d5i tit lui thi teen co sOr de nghi cua to chat, ca nhan va xdc nhan cua cac Cat Hai quan dia phuung kHz ve viec to chuc, ca nhan da mat Danh mac hang h6a xuat lchau, nhap khau mien thue va Phi8u theo doi trir lai, co quan hai quan not to chlre, ca nit dang,V Danh mac mien thus kiem tra ca the va cap 10 Danh Mac hang h6a xuatichau, nhap, khan mien thue, Phiou theo doi trir cho so hang Me ohm xuat khau, nhap khau dm du an.

, Viet hem tra va cap 10 Danh mac hang heia xuat khan, nhap khdu mien thue, Phieu theo doi tit lui thue hien nhu sau:

a) Ha so de nghi cap lai:

a.1) Cong van de nghi cap 10 Danh mac hang Ma xuat khdu, nhap khau mien thuse va phieu theo doi,trir caa doanh nghiep, trong do nou r5 lY do mat Danh mac hang h6a xuat khau, nhap khau mien thus va phieu theo d5i tit Eli;

a.2) Ban Danh mac hang Ma xuat khdu, nhap khdu mien thud va Oren theo doi,trir liti cu quan,hai quan nai lam thu true xuat khau, nhap khau 10 - hang cuoi cling twat khi that lac (01 ban pho to co xat nhan elm ca quan hai quan not nhap khau).

b.2) Trugng hop mat Phieu theo dot frit Eli:

b.2.1) Can et"' vao ha so khai bdo mat Phieu theo del tit 110 va de nghi cap lai a to chile, ca nhan, co quan hai quan thuc hien:

b.2.1.1) Co quan hai quan not cap lai thong bac, cho Cue hai quan cac tinh, thanh phO ve viec huy Phieu theo doi trix lnt da dirge cap nhung N mat;

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dOng thei fru& khi xem xet cap lai 6 nghi cac Co.c Hai quan c6, van ban xac nhan luting hang boa to chirc, nhan da xuat khau, nhap khau mien thue theo Danh muc va Phieu theo doi trir lui da dugc cap (neu re sO Danh nine, Phieu theo dei trir lui va ngay cap);

b.2.1.2) Ca quan hai quan cac tinh, thanh phi) trong thai han 10 ngay ke to ngay nhan dugc van ban cua ca quan hai quan nai, cap lai co trach nhiem: Kiem tra, d8i chieu ho sa hang hoa xuat khau, nhap khau; he thong so lieu xuat nhap khau, xac dinh s8 luting hang hoa xuat khau, nhap khau mien thue theo Danh muc hang h6a xuat khau, nhap Ichau mien thue va Phieu theo dal trir lui da duct cap nay bi mat, girl, van ban xac nhan cho ca quan hai quan nai cap lai; tam dung xir lY mien thue cho cac 18 hang tiep theo thuOc Danh muc hang h6a xuat khau, nhap khau mien thue va Phieu theo doi trir lui bi mat cho den khi duce cap lai Danh muc hang hoa xuat khau, nhap khau mien thue va Phieu theo dai trir

b.2.2) Sau Ichi nhan dugc day du cac van ban xac nhan cna,cac Cuc Hai quan sO luting hang, h6a to chirc, ca. than da xuat khau, nhap khau theo Danh muc hang hoa xuat khau, nhap khau mien thue va Phieu theo doi tit lid da dugc cap, ca quan hai quan nai cap lai thue hien:

b.2.2.1) Tang hop sa luting hang hoa to chfrc, ca nhan da xuat khau, nhap khau mien thue theo Danh flute hang h6a xuat khau, nhap khau mien thue va Phieu theo &Of fru lui da dugc cap;

b.2.2.2) Kiem tra xac dinh s8 hang hoe da dirge mien thug, xunt-nhap khau cilia du an va viec sir dung so hang boa mien thue nhap khau truck khi cap lai Phieu theo d'Oi trir lui bi mat;

b.2.2.3) Cap lai Phieu theo doi trU lid mai cho s6 luting hang hoe con lai chua xuat khan, nhap khau cua Phieu theo doi frit lai bi mat;

b.2.2.4) Ghi re vao Phieu theo dOi trix lin cap lai: "CAP LAI LAN 1";

b.2.2.5) Xil' ly vi pham quy dinh ve ltru ha so, chimg

, Thai han giai quyet trong vong 05 ngay lam viec ke to ngay nhan dirge day du van ban xac nhan cita cac Cue Hai quan.

Trong thai han 01 nain Ice to ngay cap lai Danh mix va Phieu theo dai trir ca quan hai quan thue hien kiem tra sau thong quan dal voi cac du an de

nghi cap lai.

Dan 105. Ha so', thin tip man thue

1. HO sa mien thue la hO sa hai quan theo huang da'n tai ThOng to nay.

DOi voi twang hop nguai nap thue gap lch6 khan do nguyen nit khach quan va the truang hop khae thuac truang hop mien thue xuat khan., thue nhap khan theo quy dinh elm Chinh phit phai,c6 them van ban xac nhancila ca quan co tham, quyen ve lY do khach quan de nghi dirge mien thue xuat thue nhap khau.

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2. Thu tic mien thuS:

a)DOI yeti tru6ng hop khong phai (Tang ky Danh muc hang boa xuat khau, nhap khau mien thue:

a.1) Ngued nip thug phai to tinh, khai s6 an thug dirge mien cho tang mat hang Ora hang h6a xuat nhap khau theo loaf hinh gia ding), to khai hai quan nhu dai voi truemg hop phai nop thue. Co quan hai quan can cu ho sa mien thue, so tign thue do nghi mien, doi chieu voi cac quy dinh hien hanh de lam thu tic mien thue cho tong to khai hai quan theo qui dinh.

Truemg hop ca quan hai quan ham tra, xac dinh hang hoa xuat khau, nhap khau khong thuec ded Prong mien thug nhu khai bao thi thuc Men cac thu tac d8 thu thue va xir phat vi pham (neu co) theo quy dinh;

a.2) Truang hop ngued nop thus gap kh6 khan do nguyen nhan khach quan va cac truemg hop khdc thuOc dog Wong mien thue xuat khau, thue nhap khau theo quy dinh cua Chinh pha:

a.2.1) Ngued nop thug to xac dinh so tign thug da nghi mien va c6 van ban (kern ho sa lien quan) gai Tong cue Hai quan de nghi bdo cao BO Tai chInh trinh Thu Wong Chinh pha xem xet mien thu8;

a.2.2) T'Ong cue Hai quan lciern tra lai town be, ho sa. Neu hO sa chua day da hoac can lam r'6 them 1y do de nghi mien thug, thi cep van ban you cau bo sung. Sau khi c6 da can cu khach quan, Tong cue Hai quan du thao cong van bao cao BO Tai chinh de trinh Thu ttrang Chinh pha;

a.2.3) Can dr Y Man chi dao cua Thil Mang Chinh phu, BO Tai chinh 06 van ban thong bao girl ngued nop thug va ca quan hai quan co lien quan do thirc hien;

a.2.4) Cot quan hai quan nai lam thin tuc xuat khau, nhap khau hang hod thuc hien mien thue xuat khau, thug nhap khan cho so hang hod da dirge Thu tuOng Chinh pha cho phop mien thue hoac thu du thue theo thing 3? kien chi dap caa Thu tuang Chinh pha.

b) Doi voi truemg hap phai dang lcY Danh mix hang hod xuat khan, nhap khan mien thue:

b.1) Ngued nop thug, ca quan hai quan thuc Men theo huemg dan nhu diem a.1 lchoan 2 Dieu nay;

b.2) He thong to long frit lni Mang hang hoa xuat khau, nhap khan tucmg ling voi so luting hang hoa trong Danh num hang 1-16a mien thug.

Truang hop clang ky Danh mac hang hoa xuat khau, nhap khau mirk thus bang giay, ngoai thin tut hai quan theo haring dan nhu diem a.1 lchoan,2 Dien nay, ca quan hai quan cap nhat so luting, theo tra lir hang hod da xuat khau, nhap khau mien thue vao ban chinh phien theo d'O'i nit liri cua ngued nip thue va k3'T xac nhan theo quy dinh,, Mu 01 ban chap Danh hang hod xuat khau,

nhap khau mien thug va phi8u trir lai da ghi r'6 ten hang, so luting hang hoa da

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mien thug xuat khan, thug nhap khan ciing ha sa xuat khan, nhap khan (bao gam ca truOng hop hang hod cita doi tuong mien thug chuyen nhugng cho dei tuong mien thug khdc).

Truerng, hgp nhap khau mien thus theo to hop, day chuyen, phai nhap khan lam nhieu chuyen de lap rap thanh to hop thanh day chuyen hoan chinh, khong the thirc hien trir lui theo so lugng hang hoa tai theri diem nhap khau thi thvc hien viec trir sau khi ket thus viec nhap khau hang hoa caa to hop, day chuyen nhu sau:

Tii‘chOre, ca nhan thus hien nhap khau cac 18 hang de lap rap thug to hop, day chuyen may m6c thiet bi tai 01 Chi clic Hai quan va di' kien theri gian hoan thanh nhap khan to hop, day chuyen.

Tai then diem nhap khau, to chirc, ca nhan phai kg' khai chi tiet so luting, ten hang cu the hang hoa thvc nhap va ghi r5 hang h6a caa to hop, day chuyen may mac nao thu8c Danh num hang hoa mien thug da dang ky.

Trong thoi Ilan 15 ngay tir khi ket tithe viec nhap khau 18 hang cuoi cimg cua mei to hop, day chuyen, to chire, ca nhan co tech nhiem ding MT) cac to khai da nhap khau de ca quan hai quan kiem tra va trir Eli so lugng caa timg to hgp, day chuyen may m6c thiet bi tren Phieu theo doi trir

Cue truerng Cuc Hai quan xem xet quyet dinh timg truerng hop cuthe kheing the thvc hien trir theo so lugng hang hoa tai thin diem nhap khau va to chat thvc hien kiem tra sau thong quan de xac dinh hang h6a do to chlre, ca nhan k8 khai mien thug' nhap khau thirc t8 c6 hay Ichong dirge sir dung dimg mite dish phut vu du an theo quy dinh hien hanh va thvc hien xir 19 theo quy dinh neu to chime, ca nhan co hank vi vi pham;

b.3) Ca quan hai quan chi thirc hien mien thug d6i v6i truang hop dang ky to khai hai quan sau khi clang ky Danh mut. Tnrang hgp dang ky to khai hai quan ph& sinh truarc ngay dang ky Danh muc, Cue twang Cuc Hai quan not lam thu tut xuat khau, nhap khau pheii hgp vai Cuc Hai quan c6 tham quyen dang ky danh mite hang Ma xuat khau, nhdp khan mien thug xem xet giai guy& timg truong hop cu the;

b.4) Trong thin han 30 ngay kg tir ngay He thong to dOng trir lin het so luting hang h6a xuat khau, nhap khau tuong Ung, ca quan hai quan not &rig ky Danh muc hang h6a mien time, co trash nhiem x6a Danh mite hang h6a xuat khau, nhap khau dirge mien thug khOi he thong sau khi ra sodt, hem tra, sao lair ra ben ngoai he thong theo hueing dan dm Tong cue Hai quan.

Truerng hop (rang ky Danh muc hang hem xuat khdu, nhap khan mien thug bang giay, het lugng hang h6a nhap khau ghi trong phieu theo doi trir lui, ca quan hai quan nai lam dui tut cuSi ding xk nhan len ban chinh phieu theo doi trim liti elm ngueri khai hai quan, lint 01 ban chug, cap cho ngueri khai hai quan 01 ban chimp va g(ri ban chinh den ca quan hai quan nal cap phieu theo clOi trim

Trueng hop ca quan hai quan not 'Tang ky Danh mite deng thed la ca quan

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V

hai quan nai lam thit tuc cuei ding; sau khi da xac nhan hat luting hang hoe nhap khau trong phieu theo dal tit lui thi luu ban chinh de thirc hien kiem tra vies nhap khAu, sir dyng hang hoa mien thug, cap cho nguai khai hai quan 01 ban chip.

. 3. Viec mien thus dai \TIM hang hod xuat khan, nhap khau giri qua dich

vichuyen phut nhanh thyc hien theo Thong tu cua,Ba Tai chinh quy dinh thin tic hai quan doi voi hang hoa xuat khau, nhap khau giri qua dich vg chuyen phut nhanh.

Dieu 106. Ban can, kiem tra vac sir dyng hang hoa man thue nhlap khan

1. Thai diem bao cao:

Dinh k9 hang num, chum nhat la ngay thir 90 kg' to ngay ket thlic ram tai chinh, ngued Tang 1c9 Danh myc mien thue et trach nhiem bao cao tinh hinh sir ding hang h6a ithap khau mien thue trong narri tai chinh cho ca quan hai quan nai clang k9 Danh myc hang hoa mien thue.

2. NOi dung bao cao:

a) Viec sir ding hang hoa nhap khau da dirge mien thug':

a.1) St luring hang hoa nhap khau da su dung vao mgc dich mien thus;

a.2) St luting hang hoa nhap khau da sir dyng vao mgc filch khac;

a.3) St luting hang hoa nhap khau con tan kho, chua sir dung;

a.4) Viec hach town tai san co dinh doi vol hang hOa da ducrc mien thue nhap khau tao tai san co dinh theo quy dinh tai Thong tu so 45/2013/TT-BTC ngay 25 thang 4 num 2013 cila BO Tai chinh.

b) Danh myc, trir hang Ma nhap khau mien thue do ngtrai (tang k9 Danh myc mien thue ti quan 19, theo

NOi dung bao cao theo mau so 17/BCKT-NKMT/TXNK Phy lyc VI ban hanh kern Thong tu nay.

3. Truong hgp khang nop bao cao dung thed han thi bi xu 19 vi pham hanh chinh theo quy dinh tha phap luat. Sau 30 ngay kg' to ngay het thed han phai nOp bao cao nen ngued nOp thue chua nap bao cao, ca quan hai quan se cap nhat thong tin ye viec than thii phap luat cua ngtred nap thue vao he thong quan ly rUi ro, Iciem tra sau thong quan tai try so ngued nap thue.

4. Ca quan hai quan nai dung ky Danh myc mien thug thgc hien: a) Tiep nhan, ra soat, phan tich, luu trC bao cao sir dyng hang hoa

mien thue;

b) Kiem tra tai try sa ngueri nap thue theo quyet dinh cua Cyc tithing Cue Hai quan. Viec kiem tra dugc thyc hien theo quy dinh tai Chuang VIII Thong tu nay;

c) Thu dit thus, xir ghat (nail co) di voi cac truemg hap-

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c.1) Hang hod da dugc mien thus theo ke khai nhung sir dung sai mac dich;

c.2) Hang hod khong &mg doi tugng mien thus nhung ke khai thuOc doi tugng mien thus va da dugc thong quan theo ke khai ca a ngued nejp thus;

c.3),Toan 130 s6 nguyen lieu, vat tu nhap khau vugt qua nhu eau san xuat con ton deli I/6i so hang hod nhap khau mien thus trong then gian 05 nam quy dinh tai khoan 15, khoan 18 Dieu 103 Thong tu nay.

Myc 2

Cac truting hyp xet mien thus, thu tyc xet mien thud

Dieu 107. Cie truirng hgp xet mien thud

Hang h6a xuat khau, nhap khau tong cac truang h9p sau day dugc xet mien thus xuat khau, thue nhap khau:

1. Hang hod nhap khan la hang chuyen dimg trvc tier) phvc vu cho an ninh, quOc pheing theo ke hoach cu the do BO chit quan phe duyet da dugc clang IcY Ara thong nhat veri BO Tai chinh (phan loai theo hai danh mvc,rieng: Danh muc thuOc nguon yen ngan sach trung ucmg va danh nave nguon von ngan sach dia phucmg).

Rieng hang hem la hang chuyen dimg trvc tiep phvc vv cho an ninh, quote pining thuOc nguon von ngan sach dia phuong chi dugc xet mien thus neu thuec loai trong nuarc chua san xuat dugc. Ca so de xac dinh hang boa thuOc loai trong nuoc chua san xuat dugc lam can cu xet mien thus IA Danh mac hang hoa trong flute da san xuat dugc theo quy dinh cim BO Ke hoach.va Dau tu.

2. Hang hod nhap khau la hang chuyen clang trvc tiep phuc vv cho nghien ciru khoa hoc (trir truang hop quy dinh tai khoan 13 Dieu 12 Nghi dinh so 87/2010/ND-CP) theo danh muc cu the do BO quan ly chuyen nganh duyet.

3. Hang hoa nhap khan la hang chuyen dimg trvc dap phvc va cho gido due, dao tao theo danh muc cu the do BO quart ly chuyen nganh duyet.

4. Hang hod dugc phep xuat khan, nhap to

lam qua Neu, qua tang, hang mau ea a to chirc, ca nhan nutc ngodi cho to chitc, ca nhan Viet Nam hoac ngtrge la1 duge xet mien thus theo quy dinh caa TIM tutng Chinh

Hang hod la qua bieu, quA tang,, hang mait co tri gia vugt qua dinh muc mien thue neu tren thi plaai nap thus doi vai phan vugt. Tit cac truang hgp sau thi dirge xet mien thus doi voi toanb0 tri gia 10 hang:

a) Cac don vi nhan hang qua bi6u, qua tang la ca quan hanh chinh sv nghiep cOng, to chuc chinh tri xa hei, to chircchinh tri - xa hei - nghe nghiep, to chirc xa hei - nghe nghiep, chirc kinh te, , chirc xa hei, neu dugc ca quan chti quan cap tren cho phop tiep nhen de" sir dung thi dugc xet mien thue trong tong truang hop cu the;

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b) Hang hod la qua bieu, qua tang mang muc dich nhan ciao, to thien.

xuat xuat Nguyen lieu, may m6c, thiet bi nhap khau theo hop clang gia tong, san

xuat xuat khau bi thiet hai toan b0, !thong con gia tri sir dung do thien tai, 116a hoan, tai nan bat ngiy *ay ra dirge mien thue nhap khau, khong thu thue gia tri gia tang khau nhap khau (tar trueng hop doanh nghiep b thiet hai do the hanh vi vi pham phap luat gay ra tai met so dia phuong trong su kien gian khoan HD981 co huong dan khac cua BO Tai chinh thi thue hien theo hueng dan tai van ban do), nen dap img day du cac dieu kien sau:

a) Da thong quan va duge co quan chircpang xac dinh ro viec thiet hai co nguyen nhan do thien tai, hod hoan, tai nan bat ng& va ty le thiet hai (toan b0), khOng con gia tri sir dung;

b) Duet co quan hai quan kiem tra so sach, chimg tir ke toan va cac chang,ta lien quan, xac dinh nguyen lieu, may mac, thiet N nhap khau nhtmg thue to thiet hai do thien tai, hoa hoan, tai nan bat nger gay ra khong tieu thu tat thi tnrang Viet Nam hoac xuat khau ra nuec ngoai.

TnrOng hgp nguyen lieu, may moc, thiet bi nhap khan bi thien tai, hod hoan, tai nan bat nger gay ra co thus hien bao hiern va da dugc co quan bao hiem boi thuOng thiet hai bao gOm ca tien,thue nhap khau va thue gia tri gia fang thi khong dirge xir lY mien thue nhap khau, khong thu thue gia tri gia tang.

Dieu 108. He so' xet mien thue

1. Cac trueng hop xet mien nett tai khoan 1, khoan 2, khoati 3, •khoan 4 Dieu 107, ho so xet mien gOm nhang chung tix sau:

a) Cong van de n?hi xet mien thue cua to chirc, ca nhan sir dung hang boa xuat khau, nhap khau trir diem c.1 khoan nay, trong do neu to tri gia, so tien thue, byr do xet mien thuO, so to khai hai plan; truong h9p co nhieu to khai hai quan 'thee nhau thi phai liet ke cac to khai hai quan xet mien thue: nOp 01 ban chinh;

b) Hop deng mua ban hang hem (neu co): 01 ban chip;

c) Cac Chung to khac, thy theo tang truemg hop cu thO sau day:

c.1) Clang van de n*hi xet mien thue dm BO Quac phang, BO Gang an hoac don vi dirge BO Qu'Oc phOng, BO COng an, ay quyeu, phan cap (trong do neu fa: Hang hoa nhap khau phut vu an ninh, quoc phong thugs ngtton von ngan sach trung rong, dia phtrong; So lugng, Chung loai, tri gia hang hod nhap khau cfia timg ante thuOc Danh muc do 130 Quec phOng, BO Clang an phe duyet a throe thong nhat \Teri BO Tai chinh; so tien thue, to khai hai quan; Truong hgp co nhieu to khai hai quan khac nhau thi phai liet ke cac to khai hai quan xet mien thue (truemg hop nhap khau nhieu lan thi phai kern theo phieu theo d'ei tra lid);

c.2) Hqp deng uSr thk nhap khau (:10i voi truemg hgp uST that nhap khau) hoac giay bao trung thau kern theo hgp dOng sung cap hang hod (dOi yeti true:mg hop nhap khau thong qua dau than), tong do neu ro gia thank toan khong bao gam thue nhap khau: nOp 01 ban drily;

• I.

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,c.3) Quyet dinh phe duy'et de tai nghien khoa hoc va Danh muchang h6a can nhap khau de thgc hien de tai do BO quan lY chuyen nganh cap doi yeti hang hod nhap khau chuyen dung tiirc tiep phuc vu cho nghien thu khoa hoc: nOp 01 ban chup guy& dinh phe duyet, 01 ban chup Dart mix hang hod can nhap khau de thfrc hien de tai kern theo ban chinh de doi chieu (twang hop nhap khau nhieu lan thi phai kern theo phieu theo doi trir lin);

c.4) Quyet dinh phe duyet du an d'au to trang thiet N va Danh muc trang thiet bi thuOc du an can nhap khau do BO quan ly chuyen nganh cap doi voi hang hod nhap khau chuyen dung true dap phuc vu cho gido due, dao tao: nOp 01 ban chup (trugng hop nhap khau nhieu lan thi phai kern theo phieu theo doi trir lid);

c.5) Doi voi hang hod IA qua lieu, qua tang, hang mau:

c.5.1) Thong bao hoac quyet dinh hoac thoa thuan bleu, tang hang hoa; thong bao hoac thoa thuan giri hang mdu: nOp 01 ban chap;

c.5.2) Doi voi hang hoe c6 gidy phep khi khong tai xuat hang hoa tam nhap de lam qua tang, qua hien cho cac to chirc, ca nhan Viet Nam thi phai co giay phep cua ca quan chine nang ve. nam trong dinh mirc theo quy dinh cua Chinh phir,

c.5.3) Xac nhan cua ca quan chit quan cap teen ve viec cho phep tiep nhan de sir dung hang hod mien thug doi voi truong hgp hang hod la qua bieu, qua tang cho co quan hank chinh su nghiep cong, chine chinh xa hOi, chine chinh tri - xa hei - nghe nghiep, to chile xa. hOi - nghe nghiep, to chile kinh te, to chine xa hOi hoat dOng bang kinh phi Nha nuac cap phat co tri gia vugt qua dinh mire xet mien thug.

2. Truang, hop ,nguyen lieu, may m6c, thiet bi nhap khan theo hgp deng gia Gong, san xuat xuat khau N thiet hai quy dinh tai khoan 5 Dieu 107 Th8ng Pr nay, ho sa xet mien thug nhap khau, kheng thu thug gia tri gia tang khau nhap Ichau gom nhang chimg to sau:

a) Ging van de nghi mien thug nhap khau, khong thu thug gia tri gia tang • cho nguyen lieu, may moc, thiet N nhap khau theo hop dOng gia ding, san xuat xuat khau bi thiet hai town b0, khong con gia tri sir dung, trong do neu ro nguyen nhan dan den thief hai, tY le ton that caa nguyen lieu, may m6c, thiet bi nhap khau, so to khai hai quan, so tien thug de nghi dugc mien va cam doan chiu tech nhiem truck phap luat ye viec Ichai bao: 01 ban chinh;

b) Bien ban xac nhan vu chay cua ca quan earth sat phong chay china chay tai dia phirang nai xay ra vu chay; van ban xac nhan cila UBND cap xa, phuang, thi tran nai phat sinh thien tai, tai nan bat nger: nOp 01 ban chinh;

, Chang tin tren dugc lap ngay sau khi xay ra thi8n tai, hOa hoan, tai nan bat nga.

c) Giay chimg nhan giam dinh aim thucmg nhan kinh doanh Bich vu giam dinh ye so lugng nguyen lieu, may mac, thiet bi nhap khau bi mat mat hoac ty le

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ton that thug to caa hang hod nhap khau, tinh trang hang boa kW:Mg con gia tri sir dung: 01 ban chup;

d) Hop (tang bao higm, Thong bao tra tign bai thuong cua to chug nhen bao hiem (nou co): 01 ban chup;

d) Xk than caa co quan bao him vg viec hop clang bao higrit !thong bao gam not dung bed thuong ve thug': 01 ban chap.

Truong hop IchOng mua bao him cho hang bi thiet hai thi ngued nOp thug' phai co cam kot ve viec kheing mua bao higm tai gong van d8 nghi quy dinh tai diem a khoan nay.

3. Truong hop khai to khai hai quan giay, ngoai the Chung tir nen tai khoan 1, khoan 2 Dien nay, ngueri nap thug' riOp them to khai hai quan: 01 ban chup.

Dieu 109. Thii tug, trinh ttr xet mien thud

1. Nip va tiep nhen ho so xet mien thug

a) Nguei nap thug' nOp h6 so cho co quan hai quan nai co tham quygn xet mien thug theo quy dinh tai Digu 110 Thong to nay. Truong hop tham quygn xet mien thug la Bo TL chinh, nguiyi nap thug xac dinh so tien thug' dug° xet mien va nap ha so dg nghi xet mien thug cho Tang cue Hai quan.

Doi veri hang hoa nhap khan thuac doi Wong xet mien thug, tiled han nap ho so xet mien thug' cham nhat la 30 ngay lam viec kg' tO ngay thong quan hoec giai phong hang:

Doi v6i nguyen lieu, may miac thigt bi nhap Ichau theo hop dang gia gong, san xuat xuat Ichau bi thiet hai do thion tai, haa hoan, tai nan bat tiger, tiled han nap ho su xet mien thug' chem nhat IA 30 ngay lam viec Ice tit ngay co quan co tham quyon xac nhan ye mire do, thiet hai;

b) Truong hop ho so xet mien thug dirge nap true tiep tai co quan hai quan, gong chat hai quan tiOp nhen va dong,dau tiep then ho so, ghi thai gian nhan ho so, ghi then so luting tai lieu trong ho so;

c) Truong hop ha so xet mien thug' doge nap bang du6mg bin chinh, gong chat hai quan dOng dau ghi ngay nhen ho so va ghi vao so van thu cua co quan hai quan;

d) Truong hop ha so xet mien thug dugc nop bang giao dich dien to thi viec Top nhan, kiem tra, chap nhan ho so xet mien thug' do co quan hai quan thin hien thong qua He thong xir ly du lieu dien

2. Ca quan hai quan co trach nhiem kigm tra ha so xet mien thug do ngueei nap thug' khai va xir 15r nhu sau:

a) Truong hop ho scr chua day du thi thong bao cho nguai nOp thus trong tiled han 03 ngay lam viec, kg' tO ngay ti8p nhen h8 so de hoan chinh hO so;

b) Ca quan hai quan co trach nhiem kigm tra su pha hop gala to khai hai quan tit He thong vai ho sa d8 nghi xet mien thug'. - -

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Truerng,hop hang hoa nhap khan phue vu invc dick an ninh, quoc phOng, khi hem tra ho so xet mien thue, ca quan hal quan del chieu voi Danh mve hang hoa chuyen clang phvc vv an ninh, qui& phong do BO C8ng an, BO Quo° phOns ban hanh theo quy dinh Chinh phil ve huorng clan thi hanh Luat Thue xuat khau, thue nhap khau;

c) Ban hanh quy& dinh mien thue theo quy dinh hoac thong bao cho ngueri nop thue Net 157 do IchOng thuOc dOi tuang xet mien thue, so tien thue phai nem trong theri han 15 ngay, ke to ngay tiep nhan day du ho so va xir phat theo quy dinh hien hanh (neu c6); truong hop can lciem tra thvc to de co du can eft giai guy& ho sa thi then han nay c6 the keo dai toi da la 40 ngay ke tir ngay nhan du ho so.

Truemg hop tai fried diem lam thu tuc hai quan, ngueri nep thue nOp del ha so theo quy dinh, co quan hai quan hem tra ho so, kiem tra dieu kien xet mien thue va thvc hien mien thue tren ca set M so hai quan do ngueri nOp thue nOp trong theri hart lam thu tic hai quan theo quy dinh tai Dieu 23 Luat Hai quan;

d) D8i vii truong hop nguyen lieu, may m6c, thiet bi n110 khau theo hop dOng gia tong, san xuat xuat khau bi thiet hai, neu hoso day dU thi kiem tra so sach Ice toan, chimg tit nhap kho, xuat kho lien quan den lo hang bi thiet hai; den chieu cac giao dich kinh doanh cua ngued,n0p thue de xac dinh thvc to va mire dO thiet hai efta nguyen lieu, may m6c, thiet bi nhap Ichau, nguyen nhan thiet hai do then tai, hoa hoan, tai nan bat nger; nguyen lieu, may mac, thiet bi nhap khau bi thiet hai town b0, khong con gia tri sir dung, khong tieu thi tai thi truong nOi dia va khong xuat khau.

Theri gian hoan thanh viec kiem tra khong qua 40 ngay ke tit ngay nhan du ho so cua nguei Op thue.

Ket qua kiem tra neu xac dinh nguyen lieu, may m6c, thiet N nhap khau du dieu kien mien, khong thu thue theo quy dinh thi Cvc Hai quan not lam thu tic nhap khau ban hanh quyet dinh mien thue nhap khau, khong thu thue gia tri gia tang tuong irng voi hang h6a bi thiet hai de lam co se( xir lY hoan tra tien thue nOp thira (n'eu co) theo quy dinh.

3. Tren ca so quyet dinh mien thug, ca quan hai quan not clang ky to khai hai quan thanh khoan so tien thue &roc mien, ghi chit vao He thong du lieu dm co quan hai quan.

Dieu 110. Thim quytn xet man thue

1. BO Tai chinh thvc hien xet mien thugrdei yeti hang hod la qua bieu, qua tang c6 tri gia vuert qua dinh mire mien thue quy dinh tai khoan 4 Dieu 107 Th8ng to nay.

2.,Tting eve Hai quan ban hanh Quyet dinh mien thue dai vei hang hoa. nhap khau phuc vu rime dich an ninh, qu8c ph6ng.

3. Cuc Hai quan not lam MA tvc nhap khau thvc hien xet mien thue d8i voi cac throng hop:

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a) Hang h6a chuyen climg phye vu nghien elm khoa h9c, gido dyc dao tan;

b) Hang h6a IA nguyen lieu, niay mac, thiet bi nhap khau theo hgp clang gia ding, san xuat xuat khau bi thiet hai.

4. Chi eye Hai quan nori lam thii tyc nhap khau third hien mien thug dgi yeti hang boa IA qua bleu, qua tang, hang mau narn trong dinh mire mien thug theo qUy dinh cua Thii tuong Chinh

Mye 3

Cac truieng hgp xet gifim thug, thii tyc xet giam thug

Dieu 111. Cfic truing hap xet gram thud

1. Hang hod xuat khau, nhap khau dang trong qua,trinh giam sat dm co quan hai quan, neu bi hu hong, mat mat duce co quan, to chirc c6 tham,quyen giam dinh chimg than thi dugc xet giam thug tucrng img yeti ty le ton that thud to dm hang hod.

, 2. Nguyen lieu, may mac, thiet N nhap khan theo hgp ding gia ding, san xuat xuat khau N thiet hai met phan hoac eon gia tri sir dung do thien tai, hoa hoan, tai nan bat net, dirge giam thug nhap khau va thug gid tri gia tang khau nhap khau tucmg img vai tY le ton that (trir truing hgp doanh nghiep bi thi4 hai do cac hanh vi vi pham phap luat gay ra tai met so dia phuong trong sir kien gian khoan HD981 co hugng dan khac cua BO TAi chinh thi thud hien theo huang den tai van ban d6), lieu dap img day du cac dieu kien sau:

a) Da thong quan va dirge ca quan chirc rang xac dinh re co thiet hai thud t6 do thien tai, hoa hoan, tai nan bat ngOr va ty le thiet hai;

b) Dirge ca quan hai quan lciem tra se sach, chimg tir ke toan va cac chimg tir lien quan, xac dinh khong tieu thy tai thi truing Viet Nam hoac xuat khau ra nuot ngoai.

Truing hgp nguyen lieu, may mac, thiet N nhap khan N thien tai, hod hoan, tai nan bat ng& gay ra co thud hien bao hiem va da dirge ca quan bao hiem b8i thuOng thiet hai bao gem ca tien thug nhap khau va thug gia tri gia tang thi khong dirge xfr lY giam thug nhap khau, thug gid tri gia tang.

Dieu 112. Ho sa xet gifim thug

1. Ngueri nip thus nip cac chimg tir sau:

a) COng van yeu eau xet gram thug ctia ngueri nip thug trong d6 neu ro loai hang hod, so lugng, tri gia, so tien thug, 1y do xin giam thug, so to khai hai quan; twang hgp eg nhieu loai hang hoa, thuOc nhieu ter khai hai quan Ichac nhau thi phai list ke cac loai hang hod, cac to khai hai quan xet giam thug; cam ket ke lchai chinh xac, cung cap dung ho so de nghi giam thug: nip 01 ban chinh

Del veri truing hop nguyen lieu, may m6c, thigt bi nhap khau theo hop

• )

163

dang gia tong, san xuat xuat khau thiet hai quy dinh tai khoan 2 Dieu 111 Thong tu nay: tai ding van de nghi xet giam thue nhapkhau, thue gia gia tang phai neu r6 nguyen nhan dan,den thiet hai, tY le ton that cila nguyen lieu, may mot, thiet nhap khau, so tien thue de nghi dugc giam va cam doan chiu ingi trach nhiem truck phap luat ve viec khai bao;

b) Bien ban xac nhan nguyen nhan thiet hai &la co, quan chirc nang tai dia ban not phat sink thiet hal nhu: Bien ban xac nhan vu chay cua ca quan canh sat phi:mg chay chtla chay cua dia phuang nal xay ra vu chay; van ban xac nhan cua UY ban nhan dan tinh ye viec thien tai, hoa hoan, tai nan bat ng& gay thiet hai cho nguyen lieu, may mot, thiet bi nhap khau: 01 ban chinh, doi vol truang hop quy dinh tai khoan 2 Dieu 111 Thong tu nay;

c) Giay chirng nhan giam dinh dia thuong nhan kinh doanh dich vu giam dinh ye so luong hang hoa bi mat mat hoac ty le ton that thoc to dm hang hod nhap khau: nop 01 ban chinh;

d) H9p long bao hiem, thong bao tra tien bai thuong cua tã chIrc nhan bao hiem (neu co): nOp 01 ban ch9p;

d) Hop dang/bien ban th6a thuan den ba cua hang van tai dOi truang hop tan that do hang van tai gay ra (neu co): nOp 01 ban ch9p.

Truemg hop hang hod xuat khau, nhap khau thuOc dai tugng dugc giam thue theo quy dinh tai Dieu 111 ThOng tu nay nhung khong mua bao hiem thi ho so xet giam thue khong bao gOm chimg tir dugc neu tai diem d, diem d khoan nay, ngueri nOp thue ,co cam ket ye viec khong mua bao hiem tai ding van de nghi quy dinh tai diem a khoan nay; hoac dOi yeti truang hop Hop dong bao hiem khong bao gom nOi dung boi thuong ye thue thi phai co xac nhanco' C quan bao hiem: 01 ban chinh.

2. TnrOng hgp khai hai quan ten ter,khai hai quan giay, ngoai the chung to nett tai khoan 1 neu tren, nguai nOp thue nOp them to khai hai quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay: 01 ban chip.

Dieu 113. Trinh ter, thin tyc, thAm quyen xet giam thue

1. Trinh tu, thit tut xet giam thue time hien thu trinh to, thil toe xet mien thue.

2. Tham quyen xet giam thue: Chi cue truerng Chi cue Hai quan nai lam thu hai quan co tham quyen quyet dinh xet giam thue.

Mijc 4

Doan thue, khong thu thue; thii tut hoin thue, Witting thu thue

Dieu 114. Cie truirng hcp hoin thue 1. Hang hod nhap khau da nOp thue nhap khau nhung con lu-u kho, km Mi

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tai cfra khan va dang chiu sir giam Sat elm co quail hai quan, dugc tai xuat ra nude ngoai.

2. Hang boa xuat lchgu, nhap khau da nep thug xuat khau, thug nhap khan nhung thus to khong xuat khau, nhap khau.

3. Hang hoa da nop thug xuat khau, thug nhap khau nhung thus to xuat khan hoac nhap khau it hem.

4. Hang hoa nhap khau da giao, ban hang cho nude ngoai thong qua the dai lY tai Viet Nam; hang h6a nhap khau de, ban cho cab phuemg tien en' a the hang nude ngoai tren the tuyen throng qu8c to qua, cans Viet Nam va cae phuong tien elm Viet Nam tren the tuyen dudng quOc to theo quy dinh cua Chinh pha.

. 5. Hang hoa nhap khan da n8p thug nhap khau dg san xuat hang hoa xuat khan ra nude ngoai hoac xuat vao khu phi thug quan dtrgc hoan thug nhap khauWong Ung vdi ty san pham thue xuat khau va khong phai nOp thug ,xuat khan dgi vdi hang hoa xuat khau eg du digit kien xac difth là dirge the bien to toan b0 nguyen lieu, vat tu nhap khan va dirge xac dinh ep the nhu sau:

, a) Hang h6a xuat khan dirge san xuat toan b0 nguyen lieu, vat tu nhap khau thi khong phai nOp thug xuat kbau. Throng hop hang h6a xuat khau dirge san xuat to hai ngugn: nguyen Vat nhap khau va nguyen. lieu, vat tu c6 nguon goo trong nude thi thus hien thu thug xuat khau dOi vdi phan nguyen vat, to tuong ling dirge sir dung de san xuat san pham xtiat khau eg ngu8n goo trong nude theo mire thug suat thug xuat khau quy dinh doi vdi mat hang xuat khau d6;

b) Cac loai vat tu, nguyen lieu dirge hoan thug nhap khgu, bao gam:

b.1) Nguyen lieu, vat tu nhap khau (ka ca link kien lap rap,. ban thanh pham, bao bi dong goi) true tigp eau thanh thy° the san pham xuat khan;

b.2) Nguyen lieu, vat tu true tigp tham gia vao qua trinh san xuat hang boa xuat khan nhtmg khong true tiep chuyen hod thanh hang hoa hoac khong eau thanh thus the san pham, nhu: giay, phan, but ve, but vach dau, dinh,ghim quan ao, nage san in, ban ehai qugt keo, chgi qua keo, khung in ludi, kap thy, dau danh

b.3) San phAm hoan chinh do to chile, ea nhan nhap khau da xuat

vao san pham xuat khau (dong chung vdi san pham xuat khau dirge san xuat tir nguyen lieu, vat to nhap Ichau hoac dong chung vdi san pham xuat khau dirge san xuat tir nguyen lieu, vat to mua trong nude) thanh mat hang dong be va xuat khau ra nude ngoai;

b.4) Linh kien, phu tang nhap khau de lam hang hod bao hanh cho san pham xuat khau;

b.5) Hang mau nhap khau de san ;mat hang hoa xuat khAu sau khi hoan thanh hgp dong da tai xuat tra lai khach hang nude ngoai.

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c) Cac trueng hop dugc xet hoan thue, bao g6m:

c.1) TO chire, ca nhan nhap lchau nguyen lieu, vat tu de san xuat hang hod xuat khdu hoac to chile thue gia tong trong nuerc (ke ca thue gia cong tai khu phi thue quan), gia conganuot ngoai hoac twang hop lien ket san xuat hang hod xuat khau va than san pham ve de xuat khan;

c.2) T6 chirc, ca than nhap khan nguyen lieu, vat tu de san xuat hang hoa tieu thu trong nude sau do tim dugc thi trueng xuat khau,va dua nguyen lieu, vat tu nay vao san xuat hang hod,xuat khau, cid time xuat lchau san pham (the" han t6i da cho phep la 02 nam k6 to ngay (rang ky ter khai hai quan hang hoa nhap khau nguyen lieu, vat tu den ngay slang ky tb khai hal quan hang boa xuat lchau san pham cued ding co sir dung nguyen lieu, vat tu cua tie lchai hai quan hang hoa nhap lchau de nghi hoan thue);

c.3) To chirc, ca nhan nhap khau nguyen lieu, vat tu (trir san pham hoan chinh) de durc hien hop dang gia Gong (khOng do ben nu& ngoai dat gia clang cung cap ma do to chirc, ca than nhan gia ding tu nhap lchau de Uwe hien Imp dOng gia cong cid ky v6i khach thang nuec ngoai), kin thuc xuat lchau san tham se dugc xet hoan thue nhap khau nhu doi yeti nguyen lieu, vat tu nhap khau de san xuat hang hod xuat khau;

c.4) T6 chirc, ca nhan nhap khau nguyen lieu, vat tu de san xuat san pham, sau do sir dung san pham nay de gia ding hang hod xuat khau theo hap 'Jong gia cong vai nuot ngoai;

c.5) T6 cline, ca nhan nhap lchau nguyen lieu, vat tu san xuat san pliant sau do ban san pham (san tham hoan chink hoac san pham chua hoan chinh) cho to chire, ca nhan khac de true tiep san xuat, gia cong hang hod xuat lchau thi sau khi to chirc, ca nhan san xuat, gia cong hang hod xuat lchau da xuat khau san pham ra nutungoai; to chire, ca nhan nhap Ichau nguyen lieu, vat tu dugs hoan thue nhap khau Wang img than to chat, ca. nhan Ichae ding san xuat san pham va da thuc xuat khau, &Ong thed ddp img dieu kien: to elide, ca nhan ban hang, to chilly, ca than mua hang dux hien Op thue gia tri gia tang theo phuong phap khau trir; to chirc, ca. than da clang ky va dugc cap ma so thue; co hod dan ban hang dei vai viec mua ban hang hoa giira hai dan vi;

c.6) T6 chile, ca nhan nhap lchau nguyen lieu, vat W de san xuat san pham sau do ban san pharn (san pham hoan chinh hoac sanpham chua hoan chinh) cho cac to chire, ca. nhan khde de true tie'p xuat khau theo 1)16 linh kien thi dugc xet hoan thue nhap khau Wang Ong v6i tY le san pham (b0,1inh kien) xuat khau, new dap Ung dieu kien new tai diem c.5 khoan nay va cdc dieu kien sau:

c.6.1) San pham san xuat tit nguyen lieu, vat tu nhap khau en a t6 chuc, ca nhan la met trong niang chi -Get, linh kien eimb0 linh kien xuat lchau;

c.6.2) TO chide, ca nhan mua san pham de ket hgp vti phan chi tiet, linh kien do chinh to chirc, ca nhan san xuat ra de cau thanh nen be linh kien xuat khau.

166

c.7) TO chat, ca nhan nhap khan nguyen lieu, vat to san xuat san pham sau do ban san pham (san pham hoan chinh hoac san pham chtra hoar chinh) cho to chat, ca. nhan khac de" true tiep xuat khau ra nu6c ngoai. Sau khi to chat, ca nhan mua san pham caa to chat, ca nhan san xuat da xuat khan san pham ra nuesc ngoai thi to chile, ca nhan nhap khau nguyen lieu, vat to duoc hoan thug' nhap khan tuang ung itch so lugng san pham thuc xuat khau neu dap *rig day da cat dieu kien nhu neu tai diem c.5 khoan nay; -

c.8) Ta chat, GA nhan nhap khau nguyen lieu, vat to de san xuat hang hod ban cho thucmg nhan rank ngoai nhung giao hang hod cho to chile, ca nhan khac tai Viet Nam theo chi dinh caa thuang nhan them ngoai thi chicle hoan thug' nhap khan nguyen lieu, vat to de san kuat hang hoe xuat khau:

c.8.1) Dieu kien de dirge hoan thus den yeti nguyen lieu, vat to nhap khan:

c.8.1.1) Hang hod nhap khan tai ch8 phai dirge tiep tut san xuat xuat khan hoac gia tong theo hgp dang gia tang ved rank ngoai (ca quan hai quan tiep tut theo d5i quan 15, thug' doi viati to chat; ca nhan nhap khan tat ch8);

e.8.1.2) Logi hinh to khai khi (tang 14r nhap khan tat ch6 la loai hinh san xuat xuat khau (SXXK) hoac gia tong (GC) d8i vet truOng hgp co chat, ca nhan nhap khau tai chg flap tut san xuat hOac gia tong hang xuat khan.

e.8.2) Truong hgp ca quan hai quan da thu thug nhap khau khi to chat, ca nhan nhap khan nguyen lieu, vat to tit nuerc ngoai vao Viet Nam va thu tiep thug nhap khau san pham khi xuat nhap khau,tai ch8 dal voi to chat, ca. nhan nhap khau tai cho,thi to chat, nhan nhap khau nguyen lieu; vat to de san xuat hang hoa xuat khau dugc xet hoan lai thug nhap khan nguyen lieu, vat to da nOp sau khi to chirc, ca nhan nhap khau tai cho da nOp thug' nhap khau cho san pham nhap khau tai chO Ora digit kien quy dinh tai diem c.8.1-.1 khoan nay).

c.9) Hang hod là nguyen lieu, vat to nhap khan de san xuat hang hod xuat khau neu to diem c.1 den diem c.7 khoan nay da xuat khan ra nu& ngoai nhung chua time ban cho khach hang nu6c ngoai, con &o'er kho caa chinh to chic, ca nhan jai nubs ngoai hoac giri kho ngoai quan a nuem ngoai hoac tang trung chuyen a nu6c ngoai;

e.10) Hang hod là nguyen lieu, vat to nhap khan a san xuat hang hod xuat khan neu tir diem c.1 den diem c.7 khoan nay nhung khong xuat khan ra nu6c ngoai ma xuat khau vao khu phi thug' quan dirge sir dung, trong khu phi thug' quan hoac da' xuat khau tiep ra nuac ngoai dirge hoan thug nhap khau da n0p tuang ung vbi lugng hang hod thuc to da sir dung trong khu phi thug quan hoac thuc is dal xuat khan tiep ra nuac ngoai;

d) Wei ved tnxemg hgp met loai nguyen lieu, vat to nhap khau de san xuat nhung thu dirge hai hoac nhien loaf san pham khac nhau (Vi du: nhap khan lac vg sau khi dua vac, gia tong thu dirge hai san pham la lac nhan loai 1 va lac nhan loai 2) nhung chi xuat khau mot loai san pham san xuat ra thi to chat, ca nhan phai c6 trach nhiem khai bao nOp thug (neu co) ved ca quan hai quan d8i ved Phan nguyen lieu, vat to nhap khau tuang ung khong xuat khan.

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dirge hoan dirge xac dinh bang phtrang phap phan

Tri gia san pham xuat khau x

• X X Tong so nen thug

nhap khau cua nguyen lieu, vat tu

nhap khan Tang tri gia cac san

pham thu dirge

S6 tin thug nhap khau be theo tong thdc sau day:

Se tin thug nhap khau dirge hoan (twang tins , Yeti san pham, thgc to

xuat khau)

a

Trong do:

d.1) Tri gid san pham xuat khan dirge xac dinh IA se lugng san pham thgc xuat khau nhan (x) vbt tri gia tinh thug doi vai hang hem xuat khau;

d.2) 'Ring tri gia cita ode san pham thu duce, (kw xac dinh là tong tri gia san pham xuat khau va doanh so ban dm cac sanyham (ce ca pile lieu, pile pliant thu h8i nam ngoai dinh mire va khang bao g8m thug gia tri gia tang dau ra) de tit' thy not dia.

Truang hgp to chirc, ca nhan nhap khan mot loai nguygn lieu, vat tu de san xuat nhung thu duct hai hoac nhieu loai san pliant khac nhau (vi dy nhu: nhap khau lira mi de san xuat ra b0t mi, cam mi va vO Ina mi); trong se cac san pham thu duce cid loai dUng de' tigp tut san xuat hang hod xuat khau, c6 loai duce tieu dUng not dia (vi dy nhu: phan cam mi va v6 lila mi con lai tic qua trinh nay sau dO dirge dem tieu thy not dia.; phan bQt mi tiep tut dugs sir dung de san xuat ra mat hang mi goi xuat khau), thi:

d.2.1) Khi tinh "Tri gia san,pharn xuat khau" va "Tong tri gia cac san pham thu duce" phai loai trix,phan nguyen lieu, vat to mua tai not dia (vi du nhu: san pham mi goi xuat khau ngoai thanh phan la bet mi con cac thanh phan khac la nguyen lieu, vat tu mua tai nQi dia nhu huong lieu, gia vi, bao bi...);

d.2.2) Dg loai trir phan nguyen lieu, vat tu mua tai not dia eau thanh trong san pham xuat khau, to chine, ea nhan to xay dung dinh mire phan nguyen lieu, vat to mua tai, not dia cau thAnh trong it* san pham xuat khau theo quy dinh; Truong,hgp neu thay co nghi van ve dinh mire nay, co quan xet hoan thug' co the thing cau giam dinh dm co quan quan 1ST chuyen nganh vg' mat hang 46 hoac chi) tri phoi, hap voi co quan thug dia phuong (nai cap ma so thug cho to chnt, eh nhan) to chat kiem tra tai to chirc, ca nhan de xac dinh lai dinh mire lam co so xem xet giai quyet hoan thug cho to chat, ca nhan.

d) Truang hop nguyen lieu, vat tu nhap khan de san xuat hang hod xuat khau, nett san pham thus xuat khau trong thin hat-1110p thug thi khOng phai nQp thug' nhap khau nguyen lieu, vat tu tuong veri so hang hod thgc to xuat khau.

6. Hang hod tarn nhap khau a tai xuat khau hoac hang hod tam xuat khau de tai nhap khau va hang hod nhap khan uSi that cho phia nuere ngoai sau do tai xuat da nep thug

xuat khau, thug xuat lchau,,bao ca. twang hop hang Ma

nhap khau tai xuat vao khu phi thug quan (de sir dung trong khu phi thug quan hoac xuat lchau ra mak ngoai; triz truang hop tai xuat yap Khu kinh to thuong

166

mai d6c biet, khu thuang mai — cong nghiep va cac khu vim kinh to khdc thuc hien theo hthang dan Hong cita BO Tai chinh) dugc xet hoan thug nhap khau, thug xuat khau va khong phai nop thug nhap khau khi tai nhap, thug xuat khan khi tai xuat (trir truong hop da dugc mien thug' quy dinh tai khoan 1 Di8u 103 Thong tu nay).

Tnreng hop hang hod tam nhap khan a tai xuat khan hoac hang hod tam xuat khau 48 tai nhap khan, neu da thgc tai xuat khan hoac tai nhap khau trong th&i han nop thug thi khong phai nop thug nhap khau hoac thug' xuat khan tuang ung voi so hang hod thuc to da xuat hoac tai nhap khan.

7. Hang hod da xuat khau nhung phai nhap khan tr& 10 Viet Nam dugc hoan thug xuat khan da nop va khong phai nop thug nhap khan.

, a) Digu kien de dugc xet hoan thug xuat khan da nop va khOng phai nop thug nhap khan la hang h6a chua qua qua trinh san xuat, gia cong, sira chua hoac sir dung & nu6c ngoai;

b) TnrOng hop hang hod xuat khan IA hang hod dm cac to chirc, ca. nhan Viet Nam gia ding cho phia nu& ngoai thuOc dien da dugc mien thug nhap khau nguygn lieu, vat to phai nhap khau tr& lai Viet Nam d8 aia chua, tai che sau do xuat khau tr& lai cho phia nuec ngoai thi ca quan hai quan quan 1Y, quyet town hgp (tong gia ding ban dau phai dap tut viec theo doi, quan 1y cho den khi hang hod tai the dugc xuat khau het.

Neu hang hoa tai cho khOng xuat khau thi xirlY thug nhu sau:

b.1) Truerng hop lien thy. n'Oi dia thi phai kg' khai nop thug;

b.2) Truemg hop hang hod bat buOc phai ti8u huy, dugc phep lieu huy tai Viet Nam va da thuc hien tieu huy du&i su giam sat cita cg quan hai quan thi dirge mien thug nhu ph8 lieu, phe pham gia cong Wen huy.

c) Truemg hop hang hod xuat khan la hang hod san xuat tit nguyen vat tu nhap khau.,,han4 hoa kinh doanh tam nhap, tai xuat (thuOc doi tugng dugc hoan thug khi xuat khan) phai nhap khau tree lai Viet Nam nhung khong tai tai xuat thi xir ly nhu sau:

c.1) TO chirc, ca nhan khong dugc xet hoan 10 thug (hoac khong dugc xet khong thu thug' neu chua nop thug) doi v&i phan nguyOn lieu nhap khan san xuat ra so hang h6a xuat khau phai nhap khau tr& lai hoac doi v6i so hang h6a da tai xuat nhung nay phai nhap khau tr& lai 46;

c.2) Truerng hgp co quan hai quan da hoan lai hoac da ban hanh quyet dinh khong thu thug doi vol phan nguyen nhap khau san xuat ra so hang h6a xuat khau phai nhap khan tr& 10 hoac dgi vol so hang h6a da tai xuat nhung nay phai nhap khau tr& lai thi ngueri nop thug phai nop lai so tit thug da dugc hoan hoac khong thu 40.

d) Truang hgp hang hoa xuat khan phai nhap khan tr& lai Viet Nam con trong thed han nop thue xuat Ichau khong phai-nop-thug-xuat-khau tucmg *rig

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v6i s8 hang hod thuc to nhap khau trer

8. Hang hod nhap khau nhung phai tai xuat tra lai chit hang nu6c ngoai hoac tai xuat sang, nuac thu ba hoac tai xuat vao khu phi thug quan (de sir dung trong khu phi thug quan hoac xuat khau ra nu& ngoai; nix trueng hgp xuat vao Thu kinh to thucmg mai dac biet, khu thucmg mai — ding nghiep va cac khu vtre kinh to Ichac thuc hien theo huang d'an rieng eita BO Tai chinh) dugc xet hoan lai thug nhap Ichau da nOp trong img veri so lugng hang thuc t6 tai xuat va kh8ng phai nOp thug xuat khau.

a) Digu kien de dugc xet hoan lai thug nhap khau da nOp va kitOng phai nOp thug xuat khau:

a.1) Hang hoa chua qua qua trinh san xuat, gia ding, sista chua hoac sir dung tai Viet Nam;

a.2),Tnreing hop hang hod nhap khau khong pht‘a hop veri hop ding thi phai cogiay thOng bao ket qua giam dinh hang hod cila ca quan, to chirc cot chirc nang, tham quygn giam dinh hang hod xuat nhap khau hoac van ban chap nhan nhan lai hang Me dm chit hang nu6c ngoai; Doi yen so hang Ma do phis nu& ngoai giri thay th8 so luting hang hoa da xuat tra nuerc ngoai thi ngubi nOp thug phai ke khai nOp thug nhap khan theo quy dinh;

a.3) Hang hoa xuat khau vao khu phi thug quan (trir truang hop xuat vao khu kinh to thucrng mai dac biet, khu thuang mai ding nghiep va cac khu vitt kinh to khfic thuc hien theo huong,dan,rieng cila BO Tai chinh) dugc sir dung trong khu phi thug quan hoac da xuat khau tiep ra nuoic ngoai.

b) Twang hgp cac mat hang rugu, bia, thuc la, go nhap khau sahi do tai xuat, ea quan hai quan kiem tra thuc t8 toan be 10 hang khi xuat khau de kiem tra sit phit hop oh hang hoe xuat khau ved hang h6a da nhap khau truck day;

c) TnrOmg hop hang hod nhap khau phai tai xuat con trong titer' han nOp thug nhap khan thi khong phai nOp thug nhap khau tuong ung yoi so hang hod thuc tai xuat.

9. May mot, thigt ID1, dung cu, phuang tien van chuygn cua cac t6 chirc, ca nhan dirge phep tam nhap, tai xuat (trir truOng hgp di thug) de thuc hien cac du an dau tu, thi deg xay dung, lap dat tong trinh, phttc vg san xuat da nOp thug nhap khau, khi tai xuat ra kb:5i Viet Nam hoac Lai xuat vao khu phi thug quan (de sir dung trong khu phi thug quan hoac tigp tuc xuat khan ra nu6c ngoai) se dugc hoan lai thug nhap khan.

So tien thug nhap khan hoan lai dugc xac dinh tren ca so gia tri sir dung con lai eita may mot, thiet bi, dung cu., phucmg tien van chuyen khi tai xuat khau tinh theo tiled gian sir dung va luu lai tai Viet Nam (tinh -dr ngay da'ng,kY toy khai tam nhap den ngay tang IcY khai tai xuat), trueng hop thuc to da het gia hi sir dung thi khOng dirge hoan lai thug. Ngued flop thug co trach nhiem tu Ice khai, to chin trach nhiem truere phap luat , ty 1e mire Ichau hao, phan bo gia trI hang hoe trong thoi gian sir dung va ltru lai tai Viet Nam theo quy dinh cua phap luat lien

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quan khi de nghi eo quan hai quan hoan thug de"lam co so tinh tit 1e gid tri sir dung con lai ena hang h6a. Ty le thug nhap khan duge hoan lai tuong img veri ty le gia tri sir dung con lai dm hang h6a.

Vi du: Cong ty X tam nhap khan may moe Y, mai ,100% thi cong xay dung cons trinh va nOp 100 trieu dong tien thug nhap khau, sau 03 nam sir dung

tai xuat ra Ichoi Via Nam. Cong ty X da Ice khai ty le khau hao trong 03 nam la 40%, so tien thug nhap khan duge hoan tucmg (mg yeti ty le gia tri con lai la 60% tinh teen so tien thug nhap khau da nop: 60% x 100 trieu doting = 60 trieu thing.

Truing hop cac to chirc, ca nhan nhap khan may mem, thiet bi, dung cu, phtrang tien van chuyen het,thed han tam nhap, phai tai xuat nhung chua tai xuat va duge chuyen giao cho doi tugng khac tai Viet Nam dap tye quan ly sir dung thi khi chuyen giao khong duce coi la xuat khan va khong dirge hoan lai thug nhap khan, doi tugng trap nhan hoac mua 1ai khong phai nOp thug nhap khan. Den khi thve tai xuat ra khOi Viet Nam, doi tugng nhap khan ban dau duge hoan lai thug nhap khan theo hugng clan tai khoan nay.

,10. Hang hod xuat khan, nhap khan do to chirc, nhan n nuem ngoai gi cho to chuc, ca nhan 6 Viet Nam thong

to dish bun chinh va dich vu

chuyen phat nhanh qu6c va ngugc lai; t8 chire, ea nhan cung cap dich vg da nOp thug nhung khong giao dirge cho nguai nhan hang h6a, phai tai xuat, tai nhap hoac bi tich thu, lieu hily theo quy dinh cua phap luat thi duge hoan lai s6 tien thug dal nOp theo quy dinh c6 lien quan.

11. Cac to ehirc, ca nhan vi pham cac quy dinh trong Iinh vue hai quan, hang hoa dang trong su giam sat,„ quan co quan hai quan là tang vat vi pham, co quan nha nuoc co tham quyen ra quyet dinh tich thu hang hod thi duge hoan lai so tien thug xuat khan hoac thug nhap khan da nOp.

, 12. Hang h6a xuat khan, nhap khan da nOp thug nhung sau do duge mien thug, hoan time theo quyet dinh cita ca quan nha nuem co tharn quyen thi dirge hoan thug.

13. Hang hoa xuat khan, nhap khan con nam trong str giam sat, van ly eita co quan hai quan, neu da clang ky to khai hai quan nhung khi co quan hai quan kiem tra cho thong quan phat hien co vi pham buQc phai tieu hu, va da tieu huir thi ra quyet dinh khong phai nep thug xuat khau, thug nhap khau (neu c6). Viec xu phat vi pham doi veri hanh vi xuat khau, nhap khan hang hod khong dung quy dinh, buOc phai tieu huy thus hien theo cac quy dinh cua phap luat hien hanh Co quan hai quan not dang kir to khai hai quan hang hod xuat khan, nhap khan phai luu gift h8 so hang hod tieu huir, phoi hgp voi cac co quan chirc nang co lien quan giam sat vies tieu huir theo dung quy dinh cfm phap luat hien hanh.

14. Cac truing hop thuee,doi Prong dirge hoan time xuat khan, nhap khan hugng dan tai Dieu nay ma c6 s8 den thug duge hoan clued 50 (nam mucti) nghin tong theo lan,Mm thit tqc hoan thug cho mot h8 so hohn thug thi, co quan hai quan klionviep tihart h8 so 'loan thug va khong hoan tra so tien dine d6.

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Dieu 115. HO so' hoan thug dOi vfri hang hofinhAp khan da nop thug nhAp khan nhirng con hit kho, hru bai tai cira khan va clang chit sir giam sat curt co' quan hai quan dirge tai xuat ra nut ngoai

1. C8ng van you cau hoan thug hang h6a nhap khan con km kho, luu bai tai cua khan va dang chiu skr giam sat cita ca quan hai quan dugc tai xuat ra nugc ngoai: 01 ban chinh, trong d6 nen re:

a) Sg to khai hang hem nhap khau de nghi hoan thug; ten hang, so thir to dong hang, so lugng hang h6a trail to khai hai quan (deli vai trubng hop de nghi hoan thug mot phan cita to khai hai quan); so to khai hang Ma xuat khan dal lam thu tvc hai quan;

b) So tin thug nhap khan da nop; so tin thug nhap khau yeu can hohn;

c) Sg chang to thanh town dgi yeti truong hop da thvc hien thanh town qua ngan hang;

dJ Thong tin ve hang hga da xuat khau theo quy dinh tai Digu 53 Thong M.

2. Truemg hap khai hai quan ten to khai hai quan giay, nop them 01 ban chinh to khai hai quan hang hod xuat !chat', nhap khan da dugc thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

Dieu 116. Ho sir hoan thug dei voi hang hoa xuat khan, nhAp khan TA' nop thud xuat khan, thug nhAp khAu nhung khong 'mat khan, nhAp khAu

1., Cong van yen cau hoan thug dgi vgi hang h6a xuat khan, nhap khau da nop thug xuat khan, thug nhap khau nhung khong xuat khau, nhap khan- 01 ban

chinh, trong did nen fa:

a) S6 to khai hang h6a xuat khau, nhap khau de nghi hoan thug;

b) Sg tin thug xuat khan, nhap khan da nop; so tien thug xuat khau, nhap khan you cau hoan;

c) Sg chimg tiz thanh town dai v6i truOng hop dal thvc hien thanh town qua ngan hang;

d) Thong tin ve hang hga lchOng xuat khau, Ichong nhap Ichau theo quy dinh tai ThOng to nay.

2. Throng hop khai hai quan tren to khai hai quan giay, nop them 01 ban chinh to khai hai quan hang hoa xuat khau, nhap khau theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

Dieu 117. HO so hohn thug doi v&i hang boa da nop thug xuat khan, thug nhap khan nhung thkrc 4 xuat khitt hoac nhap khan it hot

1. COng van yeu can hoan thug dgi veri hang hod, dal nop thtig xuat khau, thud nhap khan nhung thvc te xuat khau hoac nhap khau it hcm: 01 ban chinh, tong d6 neu rg:

a) Sg to khai hang hga xuat khan, nhap khan dg nghi hoan thug; so to khai

•

nay.

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bO sung sau thong quan (neu co) hoar st guy& dinh an dinh thus (ntu c6);

b) St tien thug xuAt IchAu, nhap lchAu da nOp; st tieri thug xuAt IchAu, nhap khau you eau hoan;

c) SO chUng tiz thanh toan dti vori truerng hop da thuc hien thanh toan qua ngan hang;

d) Thong tin ve hang hoa da xuAt khau theo quy dinh tai Dieu 53 Thong to nay.

2. Truerng hop khai hai quan hen ter khai hai guan giAy, nop them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khan da throe thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

Dieu 118. HO so' hoan thus 361 vtri hang hoi nhap khAu a giao, ban hangcho nu'o'c ngoai thong qua cac dai 15, tai Viet Nam; hang hoa nhOp khan de ban cho cac phuo'ng tien cim cac hang unlit ngoai tren cac tuyen duirng qutic to qua can; Viet Nam va cac phircrng tien cila Viet Nam tren cac tuyen duirng quOc to theo quy dinh ctia Chinh

1. DM vai cac truerng hop chung:

a) COng van yeu cau hoan thug nhap khAu: 01 ban chinh, trong do neu

a.1) St to khai hang h6a nhap khau de nghi hoan thug; ten hang; so the hr Bong hang, so lacing hang hoa ten ter khai hai quan (deli vei tnreng hop de nghi hoan thug mot phan cea to khai hai quan); so to khai hang boa xuat khau (neu co); so hgp d'Ong co lien quan den hang hoa nhap khau de nghi hoan thug;

a.2) So nen thug nhap khau da nOp; so tien thug nhap khau you cau hoan;

a.3) St chung tO thanh town dai yeti twang hgp dal thuc hien thanh than qua ngan hang;

a.4) Thong tin ve hang h6a da xuat khau theo quy dinh tai Dieu 53 Thong to nay.

b) floa dun gia tri gia tang: nOp 01 ban churl;

c) Truerng hop khai hai quan teen to khai hai quan giay, nOp them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khau da dupe thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

2. Doi voi hang hod nhap khau la (16 utng phut vu tren cac chuyen bay gutc tet:

a) Cdc loai chung to hueng d'An tai digm a, c khoan 1 Dieu nay;

b) Phitu giao nhan deo utng len chuygn bay quac to c6 xac nhan caa Hai quan cira khau san bay: nOp 01 ban chup.

3. Dti veri hang hoa nhap khAu qua doanh nghiep dau moi (vi du: xang, dau...), dirge phep ban cho doanh nghiep cung Ong tau bien de ban cho cac tau

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bign nugc ngoai da nOp thug nhap khan thi sau khi ban hang cho tau bien nu& ngoai, dugc hoan thug nhap lchau:

a) Cac loci chfrng tiz huerng clan theo quy dinh tai khoan 1 Dieu nay;

b) Xac nhan cda doanh nghiep cung 1mg tau bien se luting, tri gid hang hod mua cua doanh nghiep dau mei nhap Ichau da thug cung ung cho tau bien nu& ngoai kern bang Ice chimg tix thanh toan cua cat hang tau bien nugc ngoai: nOp 01 ban chink. Doanh nghiep cung ung chiu trach nhiem tube phap luat ye viec )(az nhan cda mink

Ditu 119. HO so' hoan thug dOi viki hang hofi nhap khan a san xuat hang hofi xuat khan ra nu& ngoli hoac xuat khan vao khu phi thug quan thyc to da sir dung trong khu phi thug quan hoac di xuat khan ra nut ngoii, di neop thug nhap khan.

1. TruOng hgp t6 chfre, ca than nhap khau nguyen lieu, vat to de san xuat hang hod xuat khau hoac to chirc thug gia ding trong nuerc (kg' ca thug gia cons tai khu phi thug van), gia cling a nugc ngoai; hoac truemg hop lien ket san xuat hang hod xuat khau va than san pham ye de xuat

a) COng van you cdu hohn thug dei ved nguyen lieu, vat to nhap khan dg san xuat hang hoi xuat lchau: 01 ban chinh, trong do neu ro:

a.1) se tb khai hang hoa nhap khan de nghi hoan thug; ten hang, se thir to dong hang, se luting hang h6a teen tb khai hal quan (del von toeing hgp de nghi hoan thug mOt phan tha to khai hal quan); so to khai hang h6a xuat khau; s8 hgp dOng c6 lien quan den hang hoa xuat khau, nhap khau de nghi hohn thug;

a.2) se tien thug nhap khan da nOp; se tien thug nhap khau yeu can hoan;

a.3) se chimg tir thanh town dei yeti twang hop -da thvc Men thanh town qua ngan hang;

a.4) Th6ng tin vg' hang he'd da xuat khau theo quy dinh tai Dieu 53 Thong to nay.

b) Truong hop khai hai quan ten tb khai hal quan gidy, nep them 01 ban chinh to khai hai quan hang hoa xuat khan, nhap khau da dirge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

2. Truong hgp t6 chat, ca nhan nhap khau nguyen lieu, vat to de san xuat hang hoa tieu thy. trong nuac sau d6 tim dirge thi truOng xuat khau va dna s6 nguyen lieu, vat to nay vao san xuat hang hod xuat khau, da thvc xuat khau san pham ra nugc ngoai trong thai gian ted da 02 num kg' -Ur ngay clang IcY to khai hai quan nguyen lieu, vat to nhap khan:

He so hoan thug' thvc hien theo huong clan tai khoan 1 Dieu nay.

3. Doi voi nguyen lieu, vat to (tit san pham hoan chinh) nhap khan de thvc hien hgp dong gia cong kheing do ben nu& ngok dk gia ding cung cap ma do to chirc, ca nhan than gia cong to nhap khau d8 thvc hien hgp dong gia gong dalcY yeti ben nu& ngoai:

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• .•

- HO so hoan thuS thoc hien theo hueng clan tai khoan 1 Dieu nay.

4. TO chirc, ca nhan nhap khau nguyen lieu, vat to a san xuat san pham, sau do sir dung san pham nay de gia cong hang hoa xuat khau theo hOp tong gia cong vii ntrecc ngoai:

a) Cling van you cau hoan thus dOi ved nguyen lieu, vat to nhap khau de san xuat hang hod xuat khau: 01 ban chinh, trong do nett ro:

a.1) SO to khai hang h6a nhap khau de nghl hoan thus; ten hang; so thin to doing hang, sO luting hang h6a teen to khai hai quan (dai vii truing hop de nghl hoan thus mot phan dm to khai hal quan); so to khai hang h6a xuat khau; so hop ding co lien quan den hang hoa xuat khan, nhap khau de nghl hoan thuid;

a.2) SO tien thuS nhap khau da nip; sO tien thus nhap khau you cau hoan;

a3) So ltiong thuc to san pham do to chirc, ca nhan san xuat, duct sir dung de san xuat san pham gia cong;

a.4) SO chimg tir thanh toan dOi vii truing hop -da thoc hien thanh toan qua ngan hang;

a.5) Thong tin ve hang hoa da xuat khan theo. quy dinh tai Dieu 53 Thong to nay.

b) Truing hop khai hai quan tren to khai hai quan giAy, nip them 01 ban chinh t& khai hai quan hang hoa xuat khan, nhap khau da duce thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

5. Truing hop. to chirc, nhan nhap khan nguyen lieu, vat to de san xuat san phim ban cho to chirc, ca than khac trtrc tiep san xuat, gia citing hang hod xuat khau va da xuat khau san pham

a) COng van yeu eau hoan thus, dOi vii nguyen lieu, vat to nhap khau a san xuat hang hod xuat khau: 01 ban chinh, trong do neu r6:

a.1) So to khai hai quan hang hod nhap khan de nghl hoan thus; ten hang; so thu to thing hang, so luting ,hang hoa teen ter khai hai quan (dai viitrueng hop de n4hi hoan thue mot phan cua to khai hai quan); s8 to khai hang h6a xuat khau; so hop (tong co lien quan den hang h6a xuat khau, nhap khau de nghl hoan thus;

a.2) SO tien thus nhap khan da Op; sO tien thus nhap khan you eau hoan;

a.3) SO luting hang h6a san xuat da ban;

a.4) SO chimg tiz thanh toan dOi vii tnreing hop dal thoc hien thanh toan qua ngan hang;

a.5) Thong tin ve hang h6a da xuat khan theo quy dinh tai Dieu 53 Thong to nay.

b) Hod don gia tri gia tang gift hai to chirc, ca nhan: nip 01 ban chup;

c) Truirng hop khai-hai quan tren to khai hai quan giay, nip them 01 ban -

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chinh to khai hai quan hang hod xuat khau, nhap khan da dirge thOng quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

6. TruOng hop to chic, ca nhan nhap khan nguyen lieu, vat tu san xuat san pham ban cho to chic, ca. nhan khac de true tiep xuatkhau va to chic, ca nhan mua san pham cita to chic, ca ratan san xuat da xuat khau san pham ra nuOc ngoai

a) COng van yen cau hoan thug doi vesi nguyen lieu, vat tu nhap khau de san xuat hang hoa xuat khau: 01 ban chinh, trong do nen rei;

a.1) Sofa khai hang boa nhap khan de nghi hoan thite; ten hang; sO dal tu dOng hang, so luting hang hoa tren to khai hai quan (dOi voi truOng hop deinghi hoar thug mot phan cna to khai hai quan); so to khai hang h6a xuat khau; sO hop Tong co lien quan den hang hoa xuat khau, nhap khau de nghi hoan thug;

a.2) SO tien thug nhap khau da Op; so tien thug nhap khan yeu cau hoan;

a.3) SO luting san pham san xuat da ban cho to chic, ca nhan xuat khau;

a.4) SO chimg to thanh toan doi vai truong hop da thuc hien thanh toan qua ngan hang;

a.5) Thong tin ve hang hoa da xuat khan theo quy dinh tai Dieu 53 Thong tu nay.

b) Hod don gia tri gia tang cin to chic, ca- nhan ban san pham cho to chic, ca nhan xuat khan san pham: nOp 01 ban chap;

c) Truang hop khai hai quan tren to khai hai quan giay, nep them 01 ban chinh to khai hai quan hang hoa xuat khan, nhap 'khan da duce thong quan theo quy dinh tai khan 1 Dieu 3 Thong tu nay.

7. Truang hop to chic, ca nhan nhap khan nguyen lieu, vat tu de san xuat hang hoa ban cho thuang nhan nubs ngoai nhung giao hang hoa cho to chic, ca nhan khac tai Viet Nam theo chi dinh cua thuang nhan nu& ngoai de lam nguyen lieu tiep tic san xuat, gia cong hang hod xuat khau

a) Cong van you can hoan thug doci yen nguyOn lieu, vat tu nhap khau de san xuat hang hod xuat khan: 01 ban chinh, trong d6 neu r8:

a.1) SO to khai hang hoe nhap khan da six dung de san xuat ra hang hed ban cho khach mac ngoai phi hop vai chimg loai, so luting mat hang xuat khdu theo to khai hang hoa xuat khau cho to chic, ca nhan tai Viet Nam; ten hang; so thii hr dong hang, s8 luting hang -hoa hien to khai hai quan (doi ved truong hop de nghi hoan thug mot phan to khai hai quan); so to khai hai quan hang hoa xuat khau cho to chic, ca nhan tai Viet Nam; so hop dong co lien quan den hang hoa xuat khau, nhap khan de nghi hoan thug;

a.2) SO tren thug nhap khau da nOp; só tien thug nhap khau you cau hoan;

a.3) SO chi:mg thanh toan d6i voi truang hop da thuc hien thanh toan qua ngan hang;

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b) Hod don thuang mai do t6 chine, ca nhan xuat khau lap;

c) Truong hop khai hai quan tren ter khai hai quan giay, nOp them 01 ban chinh tes khai hai quan hang hoa xuat khau, nhap lchau da doge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

xuat khau Cac throng hop nhap khau nguyen lieu, vat tu san xuat hang hod

xuat khau dal xuat khau ra nuere ngoai nhung con de kho . chat, ca nhan o nu6c ngoai hose giri kho ngoai quan b nuot ngoai, hoSe Gang trung chuyen b nuac ngoai

a) C8ng van yeu eau hoan thug clai veci nguyen lieu, vat tu nhap khau de san xuat hang hod xuat khau: 01 ban chinh, trong do neu rO:

a.1) SO ter khai hang h6a nhap khau da nghl hoan thug; ten hang; s6 thir to Bong hang, so lugng hang hoa tren to khai hai quan (dOi vbi truerng hgp de, nghl

mot thug t phan dia. to khai hai quan); so to khai hang hoa xuat khau; se hop - Eng co lien quan den hang Ma xuat khau, nhap khAu d8 nghl hoan thug;

a.2) SO tien thug nhap IchAu da nOp; so tien thug nhap khAu yeu cAu hoan;

a.3) ThOng tin ve hang hoa da xuat khau theo quy dinh tai Dieu 53 Thong to nay.

b) TO khai hang h6a nhap khAu do hai quan nu6c nhap khau cap the hien ten ngueri nhap khau la kho cua to chit; ca nhan b nuerc ngoai hoac giri kho ngoai quan o nuerc ngoai hoac Gang trung chuyen er nu& ngoai: 01 ban chop;

c) Phieu xuat kho hang hoa hoac chimg tit. the hien nOi dung van tai theo phuong that trung chuyen: 01 ban chop kern ban chinh de doi chieu;

d) Truerng hop khai hai quan tram to khai hai quan giay, nOp them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khau" da doge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

, 9. Hang h6a la, nguyen lieu, vat tu nhap khau san xuat hang hod xuat khau vao lchu phi thug quan.

Ho su hoan thug, khong thu thug theo huerng dan tai khoan 1, 2, 3, 4, 5, 6 Dieu nay, ngoai ra cong van de nghl hoan thug neu orl hang Ma awe t6 sir dung trong khu phi thug quan hoac cid xuat khau tiep ra nuerc ngoai.

Dieu 120. DO so• hoan thud doi Niel hang hoe tam nhap khan d tai xuat khAu hoac hang hoi tam xuat khan de tai nhap khan Ira hang hoe nhap khan uy Mac cho phia mare ngoai sau de tai xuttt (trir truirng hqp hang hoi tam nhap, tai xuat hoac tam xuat, tai nhap de tham thy hai thy, trien lam, thieu san pham; may mac, thiet bi, dyng cu nghe nghiep tam nhap, tai xuat hoac tam xuat, tai nhap d phyc vy cong vide nhtr hoi nglii, hei thao, nghien ctru khoa hyc, thi dau.the thao, hien dien van hoa, hieu dien nghe thuat, kham china benh... thuac doi tuvng mien thud)

xuat khau Cong van you eau hoan thus Ei vai hang hod tam nhap khau de tdi

xuat khau hoac hang hod tarn xuat khau de tai nhap khau va hang hod nhap lchau

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uSr that cho phia nu& ngoai sau dO tai xuat: 01 ban chinh, trong dO nen re:

, a) SO to khai hang hoa xuat khau, nhap khan de nghi hoan thud; ten hang, thin to dOng hang,, so lugng hang h6a ten to khai hai quan (doi v6i truang

hop de nghi hoan thud met phan cua to khai hai quan); so hop ddng co lien quan den hang hoa xuat khau, nhap khau de nghi hoan thud;

b) Se tien thud xuat khau, nhap khan da map; so den thud xuat khan, nhap khau you cau hoan;

c) SO chimg tir thanh toan dOi ved truerng hop da thuc hien thanh toan qua ngfin hang;

d) Thong tin va hang h6a da xuat khan theo quy dinh tai Dieu 53 Thong to nay.

2. Truang hop khai hai quan tren to khai hai van giay, nOp them 01 ban chinh to khai hai quan hang hoa xuat lchau, nhap khau da dirge th'Ong quan theo quy dinh tai khoan 1 Dieu 3 ThOng to nay.

Dieu 121.114 so' hoan thug doi v&i hang hofi di St khAu nhung phii nhip khAu tar lai Vil0 Nam

1.,Cong van you cau hoan thud' ddi v6i hang hoa da xuat khau nhung phai nhap khau tra lai Viet Nam: 01 ban chinh, trong do neu re:

a) 14r do yeu cau hoan thud.

a.1) Truang hop phai nhap khau lit lai do khach hang nuot ngoai tir cludi nhan hang hoac khong co nguiri nhan hang theo thong bao cita hang van tai, phai co:

ThOng bao cua khach hang nu& ngoai hoac van ban th6a thuan ved khach hang,ntr&c ngoai ve viec nhan lai hang hoa hoac van ban thong boo cila hang van tai ve viec khong co ngubi nhan hang ce, neu re 1ST do, so lugng, loaf... hang hod tra lai dei vdi twang hop hang hoa do khach hang tra 1ai theo quy dinh tai Dieu 47 Nghi dinh 08/2015/ND-CP: 01 ban chirp;

a.2) TruOng hop vi lY do bat kha lchang hold° ngued nOp thud to phat hien hang hoa c6 sal sot, nhap khau tr& lai thi khong phai co van ban nay nhung phai neu re lY do nhap khau hang hod tra

b) SO to khai hang h6a xuat khan de nghi hoan thud; ten hang, so thir to dOng hang, so lugng hang h6a trOn to khai hai quan (deli truong hop de nghi hoan thud met phan. khai hat quan); csO to khai hang hoa nhap khau; se hop ding co quan den hang h6a xuat khau, nhap khau de nghi hoan thud;

c) SO tien thud xuat khau da nOp, so den thud xuat khau yeti cau hoan;

d) Hang hod chua qua qua trinh san xuat, gia acing, sua Chita hoac sir dung o nuetc ngoai;

d) So chirng tir thanh toan den yeti truang hop da thue hien thanh than qua ngan hang;

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e) Thong tin v'e hang him da xuat khau theo quy dinh tai Dieu 53 Thong to nay.

2. Truerng hop khai hai quan tren to khai hai 9uan giay, nap them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khau dal dugc thong quan theo quy dinh tai khoan 1 Dieu 3 'Thong to nay.

Dieu 122. Ho sa hoin thue &AA yeti hang hofi nhap khAu nhung phai tai xuat tra lai chii hang rank ngoai ho4c tai xuat sang nink thfr ba ho4c tai xuat vao khu phi thue quan

1. COng van yeti cau hoan thue dai voi hang hod da nhap khan nhung phai tai xuat tra lai chit hang nubs ngoai hoac tai xuat sang nuerc thu ba hoac tai xuat vao khu phi thu8 quan: 01 ban chinh, trong (16 neu r6:

a) LY do yeu eau hoan thue;

b) So to khai hang hoa nhap khan de nghi hoan thue; ten hang, so flit to thing hang, so luting hang h6a ken to khai hai quan (dOi veri truong hop deinghi hohn thue mat phan,tha to khai hai quan); s8 to khai hang hoa xuat khau; so hop dicing c6 lien quan. den hang hoa xuat khan, nhap khan de nghi hoan thue;

c) So tien thue nhap khan da nap; so tien thue nhap khau yeu cau hoan;

d) SO chimg to thanh town dal vbi truerng hop da thut Men thanh town qua ngan hang;

d) Thong tin ve hang hoa da xuat khan theo quy dinh tai Dieu 53 Thong to nay.

2. H6a don gia tri gia tang hoac hoa don ban hang (truing hop xuat khan vao Thu phi thue quan); chimg to chimg mink hang hoa xuat khan IA hang hoa c6 nguon goc nhap khan (ap dung doi vai tmerng hop ngueri nhap khan khong phai la nguiyi xuat khan): nap 01 ban chup;

3. Truerng hgp khai hai quan teen to khai hai 9uan gidy, nap them 01 ban chinh to Thai hai quan hang hod xuat khau, nhap khau da dugc thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

Dieu 123. HO sir holn thue dei veri may mac, thiet bi, dung cu, plfirang tien van chuyen ciia cac to chat, c4 nhan dirge Rhep tam nh4p, tai xuat de thyc hien cac dv an dau fir, thi ding xay dung, lap dal tong trinh, phut vu sin xuat.

1. COng van yeu can hoan thue: 01 ban chinh, trong (16 neu

a) So to Thai hang h6a nhap khau de nghi hoan thue; ten hang, so thu to clang hang, so luting hang hoa tren to khai hai quan (dai voi twang hop de nghi hoan thue mat phan tha to khai hai quan); so to Thai hang h6a xuat khau; so hop dOng c6 lien quan den hang hoa xuat khau, nhap khau de nghi hoan thue;

b) So tien thue nhap khan da nap; so tien dine nhap khan you cau hoan;

c) Thad gian sit dung va km lai tai Viet Nam; tST le khau hao, phan bo gid tri hang h6a;

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d) Khong thue hien theo hinh dint thue mugn;

d) S6 chimg tit thanh town d6i v6i twang hop da dine hien thanh town qua ngan hang;

e) Th8ng tin ve hang h6a da xuat khau theo quy dinh tai Dieu 53 Th8ng tu nay.

2. Throng hop khai hai quan tren to khai hai quan giay, nOp them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khau dal dirge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

Dieu 124. HO so' holn thue dei voi fruiting hqp tem nhap may m6c, thiet bi, dung cu, phiro'ng den van chuyen het ChM hen tem nhap, phai tai xuat nhung chin tai xuat ma dirge chuyen giao cho to chat, ca nhan khac tai Viet Nam tiep tuc quail ly sir dung, sau d6 to chat, ca nhan tiep nhan hoac mua lei thqc tai xuat ra khOi Viet Nam

1. Ck ehiing tir theo huOng cldn tai khoan 1 Dieu 123 Th8ng tu nay.

7 2. H6a don gid gia tang hole _h6a don ban hang hole phi8u xuat kho end. to chile, ca nhan nhap khau giao cho to chit; ca nhan mua hole tiep nhan: nOp 01 ban chop.

3. Truang hop Thai hai quan ten to khai hai van giay, n'Op them 01 ban chinh to khai hai quan hang hoa xuat khau, nhap khau da dirge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

Dieu 125. HO hoan thue doi voi hang hoe xuat khan, nhap khau giri fir to chirc, ca nhan nufrc ngoai cho to chat, ca nhan 6' Viet Nam thong qua dich vu bin chinh va dich vu chuyen phat nhanh guile to va ngtrqc doanh nghiep cung cep dich vu da nap thue nhting khong giao duet cho ngtriri nhan hang h6a, phai tai xuat, tai nhap hoc hi tich thu, tieu hey then quy dinh ctia phap luat

1. COng van yeu eau hoan thue: 01 ban chinh, trong do neu fa:

, a) S6 to khai hang hem xuat khau, nhap khau de nghi hoan thue; ten hang, so thit tu dung hang,, so luting hang h6a nen to khai hai quan (d6i veci truong hop de nghi holn thue mot phan cua to khai hai quan);

b) S6 tien thue xuat khau, nhap khau da Op; so tien thue xuat khan, nhap khau yeu eau hoan.

2, Ching to thong mink hang h6a khong giao dirge cho nguoi nhan: 01 ban chop.

3. Quyet dinh tich thu, tit Nay cna co quan nha ntthe co tham quyen: nOp 01 ban chop.

4. Trueng hop khai hai 9uan tren to khai hai quan, nQp them 01 ban ehinh to khai hai quan hang hoa xuat khau, nhap khau dal doge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

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Dieu 126. HO so• hoin thud dOi voi hang hoa xuat khan, nhap khan dang trong str giant sat, quan ly ciia co' quan hai quan, di n8p thud xuat khAu hoc thud nhap khAu va thug khfic (neu do), bi ca quan nha ntret co tham quyen ra quyet dinh tich thu sung eking quy do vi pham cac quy dinh trong rinh vqc hai quan

I. Cong van yeu eau hoan thud: 01 ban chinh, trong do neu rO:

a) SO to khai hang hOa xuat khau, nhap khau de nghi hoan thud; ten hang, so fit* to dung hang, so luting hang hoa tren ter khai hai quan (d8i voi truong hop de nghi hoan thud mot phan dm to khai hai quail);

b) S6 tien thud xuat khku, nhap khau da nOp; so tien thud xuat khau, nhap khau yeu cau hoan;

c) S6 chUng tir thanh town d6i voi truOng hop da thoc hien thanh town qua ngan hang.

2. Bien ban vi pham: nOp 01 ban chap.

, 3. QuySt dinh tich thu sung cOng quy -ca quan nha /nide co tham quyen: nOp 01 ban chup.

4. Truemg hop khai hai quan ten to khai hai quan giay, nOp them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khau da dugc thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

Dieu 127. HO sa hoin thud dOi voi hang h6a xuat khAu, nh4p khan di n8p thud nhu'ng sau do dtrqc mien thug theo quyet dinh ciia et, quan Nha mite co tham quyen

1. Cong van yeu cau hoan thud dOi voi hang hod xuat khau, nhap khau da nOp thud nhung sau dO dugc mien thud theo quyet dinh cua ca quan Nha nuerc co tham quyen: 01 ban chinh, trong de, neu

a) SO to khai hai quan hang hoa xuat khau, nhap khau de nghi hoan thud; ten hang, so thu to dung hang, so luting hang hoa teen ter khai hai quan (doi voi truemg hgp de nghi hoan thud met phan cua ter khai hal quan);

9 b) S6 tien thus xuat khau, nhap khau nOp; so tien thug xuat khau, nhap khau you cau hoan;

c) SO chUng tir thanh town dai voi tnremg hop da thoc hien thanh town qua ngan hang.

2. Quyet dinh cna ca quan nha nuot co tham quyen cho phep mien thud: nOp 01 ban chop.

3. Truemg hop khai hai quan teen to khai hal quan gidy, nOp them 01 ban chinh to khai hai quan hang hod xuat khau, nhap khau da dugc thong quan theo quy dinh tai khoan 1 Dieu 3 Thong tu nay.

X Dieu 128. Ho sa kh8ng thu thug

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1., Twang hop hang hoa,thuec dai tugng hoan thue, con trong thin han nep thu8 vailioac chua nep thue nhung thus to da xuat khau hoc nhap khau thi WI so khong thu thue cua timg tn.rong hop thtrc hien nhu ho su hoan thue.

2. Truing hgp hang h6a thuec del tugng khong phai nep thue xuat khau, thue nhap khau thi ho so xet khong thu thue xuat khau, thue nhap khau dive hien nhu ho so hoan thue xuat khau, thue nhap Ichau.

, 3. Truong hop hang hea xuat, khau cat chi diau kien xac dinh là dugc the bien tir town be nguyen lieu nhap khau thuec doi tugng khong phai nep thue xuat khau theo quy dinh thi ho so xet khong thu thue xuat khau bao gtm:

a) Cong van da nghi IchOng thu thue xuat khau del voi hang hi:5a xuat khau dugc san xuat, che bien tir town be nguyen lieu nhap khau: 01 ban chinh, trong d6 neu fa:

a.1) St to khai hai quan hang h6a xuat khau da lam thit tuc hai quan da nghi khong thu thue; ten hang, so thir to dong hang, so lugng hang h6a tren to khai hai quan (d8i v&i truerng hgp de nghi 'thong thu thue met phan cua to khai hai quan); s8 to khai hai quan hang h6a nhap khau; so hgp Tong c6 lien quan den hang hoa xuat khau de nghi khOng thu thue;

a.2) SO lugng nguyen lieu nhap khau da sir dung de san xuat, gia tong hang him xuat khau;

a.3) SO tian thue xuat khan de nghi khong thu;

a.4) SO chi:mg tir thanh town dOi voi truOng hop da thgc hien thanh town qua ngan hang.

b) Tai lieu me to quy trinh san xuat the Men hang hea xuat khau doge sari xuat tir town be nguyen lieu nhap khau: nep 01 ban chup;

c) Hoa don gia tri gia tang, chfmg tir thanh town tian mua hang Oita doanh nghiep nhap khau va doanh nghiep xuat Ichau (trong truing hgp doanh nghiep nhap khan nhung kh8ng trgc tiep xuat khau ma ban cho doanh khac trot tiep xuat khau ra mac ngoai): nep 01 ban chup;

d) Trueing hop khai hai quan teen to khai hai quan giay, nep them 01 ban chink t& khai hai quan hang hod xuat khau, nhap khau dal doge thong quan theo quy dinh tai khoan 1 Dieu 3 Thong to nay.

Dieu 129. Thu tyc nop, tiep nh4n ye xir ly ho so xet hoar' thue, khong thu thue

1. Viec nep, tiep nhan he so xet hoan thue, khong thu thue thtrc Men theo quy dinh tai Dieu 59 Luat Quan ly thue.

2. Thai han nep ha so hoan thue, khong thu thue dung dei vai ca cac trubng hgp c6 mire thue suat thue nhap khau, xuat khau la 0%):

a) Nguai nep thue to quyet,dinh thOi han nep ha so hoan thue di& voi cac truang hgp da nep cac loaf thue theo quy dinh;

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b) Thin han nop hO so IchOng thu thug:

b.1) Dgi voi ha so khong thu thug nhap

b.1.1) Doi vori hang hoa nhap khau de san xuat hang hoe xuat khau: cham nhat IA ngay thu 90 kg' tit ngay ket tithe nam tai chinh, nguiti nop thug nop ho so khong thu thug nhap khau tuong img vai the to khai hang hOa xuat khau phat sinh trong nam tai chinh cho co quan hal quan.

Nguai nop thug to quyet dinh vies nop ha so khong thu thug nhap khan mot lan ding yeti bao cao quyet town theo quy dinh tai Dieu 60 Thong to nay hoac nhigu lan trong then han quy dinh teen;

b.1.2) Doi vad, cac truong hip 'chez: Thai han ho so khOng thu thug nhap khau cham nhat sau 60 ngay kg' to ngay clang IcY to khai hang hoa xuat khau eugi eimg.

b.2) Dgi voi ho so khong thu thug xuat khau:

Thin han nop ha so khong thu thug xuat khau chain nhat sau 60 ngay kg' to ngay clang kY khai hang boa nhap khau cuoi cimg.

c) Truong hop to chire, ca nhan nop ha so khong thu thug qua thoi han neu tren thi bi xir 13'r vi pham hanh chinh theo quy dinh hien hanh Viec thu nop thug, den cham nop va cuang the thug thut hien theo quy dinh cua phap luat ye thug;

d) Xit ly thug trong truing hip khong xuat IchAu hang hOa trong thed han nop thug:

d.1) Ngtriti nop thug chua phai kg' khai, nop thug gia tri gia tang, oh so luong nguyen lieu, vat to nhap khau de san xuat hang xuat khau con ton kho, chua dua vao san xuat hoac da san xuat san pham nhung chua xuat khau san phAm ten co sat kat qua hem tra theo quy dinh tai Dieu 59 Thong to nay.

Trutng hop da nop thug gia gia tan tnthe ngay Thong to nay di hi8u lye thi khi thuc to xuat khau san pham san xuat tit nguyen lieu, vat to nhap khau, ngued nop thug dirge hoan lai tien cham nop thug gia tri gia tang (neu co) theo huong clan tai Dieu 49 Thong to nay;

d.2) Doi vOri hang hOa tam nhap tai xuat: Ngued nop thug phai Ice khai nop dit cac loai thug theo quy dinh va tian chain nop (neu co) Ice tit ngay het thoi han nop thug.

Tru&ng hgp hang hOa thay dal mite dich sit dung, chuygn tieu thy not thi thue hien kg' khai, nop thug theo quy dinh tai Dieu 21 Thong to nay.

d) Hang hOa là nguyen lieu, vat to nhap khan san xuat hang hoa xuat khau; hang hoa kinh doanh tam nhap tai xuat, da nop ho so IchOng thu thug dirge ap dung then han nop thug va chua bi ap dung the bien phap cueing the thi hanh quyet dinh hanh chinh thug' quy dinh tai phap luat ve quan 15/ thug neu dap ling da cac dieu kien sau:

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d.1)D6i vol hang hoa la nguyen lieu, vat tu nhap khau san xuat xuat khau:

d.1.1) Toan ba nguyen lieu, vat tu nhap khan da dirge dua vao san xuat hang xuat khan, san pham da thue xuat khau trong thed han 275, ngay hoac dai hon 275 ngay,(doi veri truerng hop dirge gia han thed han nap thue) va da nap dir thue nhap khau dai vai nguyen lieu, vat tu doi du (neu c6) trong thed han 275 ngay hoac dE hon 275 ngay (dOi ved trued-1g hop dirge gia han theri han nap thue);

d.1.2) Ngued naprthueechi con ng tien thue elm s6 nguyen lieu, vat tu nhap khau san xuat hang xuat khau cher Quyet dinh khong thu thue cua co quan hai quan.

d.2) Dai yin hang hoa kinh doanh tam nhap - tai xuat:

d.2.1) Da tai xuat het hoac da tai xuat mat phan va da nap du thue dai vgi luting hang hoa chua tai xuat trong thed han nap thue theo quy dinh;

d.2.2) Nguei nap thue chi con ng tien thue cila hang hoa da tai xuat cher Quyet dinh khong thu thue cua co quan hai quan.

d.3) Ngueri nap thue a nap du ha so char Quyet at-1h khang thu dine cfia co quan hai quan ding theri han qui dinh tai diem b khoan 2 Dieu nay cho co quan hal quan.

, 3. Chi cue Hai quan lam thu khong thu thue thue hien viec tiep nhan h8 so khong thu time, xir ly ho so khong thu thue va xir phat vi pham theo quy dinh cila phap luat (neu c6).

4. Ha sa xet hoan thue, khong thu thue dirge phan loaf thanh hai loaf: ha sa thuac dien kiem tra truck, hoan thue, khong thu thue sau va h8 sa thuac dien hohn thue, kh8ng thu thue truere, hem tra sau.

5. Ha sa thuac dien hoan thue, Ich8ng thu thue truac kiem tra sau 1a ho sa cua nguai nap time dap fing day du eac dieu kien sau:

a) Nguoi nap thue cep hog dung xuat khan, nhap khau tai thieu 365 ngay tinh den ngay (tang ky ter khai hal quan oho 10 hang xuat khau, nhap khau. Trong thai gian 365 ngay trer ye tru6c, ke to ngay dang ky to khai hai quan cho 10 hang xuat khau, nhap khau dirge co quan hai quan xac dinh IA:

a.1) KhOng e6 trong danh sach dal bi xir ly ve hanh vi buon lau, van chuyen nal pile') hang hod qua bien gi&i efia co quan hal quart;

a.2) Kh8ng cep trong danh sach da-bi xirlY'Ve hanh-vi tree thue, gian lan thue cfia co quan hai quan;

a.3) Khong qua hai Fan' bixii lry ve the hanh vi vi phamIchac ve hal quan (bao ca hanh vi khai sai clan den thieu so tien thue phai nap hoac tang so tit thue dirge mien, giam, hoan, lchOng thu) ved mire phat tien vugt therm quyen dm. CM cue throng Chi cue Hai quan theo quy dinh cita Luat Xir 1ST vi pham hanh chinh;

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b) IChOng c6 trong danh sach con ng flan thud qua han, flan chain n0p, tien phat tai thed diem dang lcy to khai hai quan; .

c) Thuc hien thanh toan qua ngan hang ,(neu r6 ten ngan hang, so tai khoan giao dich trong cOng van de nghi hoan thud).

d) IChong thuOc cac truong hgp sau:

d.1) Ha so hoan thud thuOc dien kidm tra tru6c, hoan thud sau theo quy dinh cua phap luat ye quan lYthue;

d.2) Hang hoa nhap khau la hang h6a thuQc dai tugng chin thud tieu thy dac biet theo quy dinh cua Luat thud tieu thu dac biet;

, d.3) Hang h6a xuat khan, nhap khau thuOc cac truong hgp hoan thud quy

dinh tai khoan 4, 5, 6, 7, 8, 9 Didu 114 Thong to nay;

d.4) HO so de nghi hoan thud, khong thu thud nhap khau trong truang hgp ngueri nhap khan 'thong phai 1a ngued xuat khau;

d.5) Ha so dd nghi hoan thud, kh8ng thu thud xuat khau, nhap khan dm doanh nghiep mod dugs thanh lap trong vOng 24 thang tinh tir ngay tiQp ho so de nghi hoan thud tra ve tru6c;

d.6) Tnrong hop c6 ha so de nghi hoan tin chain nt)p thug gia tri gia tang theo quy dinh tai diem d.1 khoan 2 Dieu nay.

" 6. HO so uoc then hem tra truck, hoan thud, khOng thu thud sau la ha so ena ngthai nQp thud khong thuOc cac true:mg hgp hoan thud, khong thu thud truck, hem tra sau quy dinh tai khoan 5 Dieu nay.

Viec kidin tra thus hien tai tru se( ngtrai nOp thud theo quy dinh tai Dieu 130 Thong to nay.

Trubing hop qua kidm tra xac dinh thuOc ddi tugng hoan thug, khong thu thud, Ice khai cua ngued n'Op time IA chinh xac thi ea quan hai quan ban hanh quyet dinh hoan thud, khong thu thud theo ke Ichai,cua nguin nOp thud cham nhat trong thin han 40 ngay, ke tit ngay nhan dugc ho so hoan thud, khong thu thud.

7. Khi giai quydt, ha so hoan thud, 'thong thu thud thuec dien hoan thud, khong thu thud not kiem tra sau, ca quan hai quan:

a) Chua kidm tra tai tru s6 ngued nOp thud;

‘13) Thuc hien kidm,tra so b0 ha so,ddi chidu tinh thong nhat, hop phap cua to so; tien,thue de nghi hoan va so thud coa,ta khai tudlig img tren he thong ke toan thud' ca quan quan, kiem tra ho so hai quan, thong tin ve hang h6a thuc to xuat khau, nhap khau theo quy dinh tai ThOng to nay va xir ly nhu sau:

b.1) Truemg hop thuOc ddi Wong hoan thud, khOng thu thud, ke khai cua ngued nOp thud chinh xac thi ban hanh guy& dinh hoan thud theo ke khai cna nguai nOp thud (theo m'Au so 11/QDHT/TXNK phu hic VI ban hanh kern theo Thong to nay) hoac quyet dinh 'thong thu thud theo Ice khai cua ngued nOp thud

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(theo mau s6 12/QDKTT/TXNK phu luc VI ban hanh kern theo Thong tu nay) hong thin han 06 ngay lam viec ke tit ngay nhan du ho so hoan thue;

b;2) Trueng hgp xac dinh khong thuec d6i tugng dugc hoan thug, khong thu thue; can dr van ban phap lust quy dinh, ea quan hai quan thong bao cho nguin nOp thue

ke ly do khong hoan thue, kh6ng thu thue trong thai han 06

ngay lam viec ke tit ngay nhan dir h8 so hoan thug;

b.3) Trugmg hop c6 co ser xac dinh ke khai cua nguai nOp thug chua chinh xac hoac chua du can dr de hoan thue thi thong bao cho ngued nOp thue biet ve viec chuyen hO so sang.kiern tra &trete; hoan thue, kh8ng thu thue sau trong thai han 06 ngay viec ke to ngay nhan dugc ho so hoan thue;

b.4) Sau khi ban hanh iquyEt dinh hoan thug, klging thu thug, co quan hai quan thuc hien xir ly s6 tien thue, tien cham nOp, tien phat nep thira theo Dieu 132 Thong tu nay. Khi kiem ha sau hoan thue, khong thu thue, neu xac dinh khong du dieu kien hoan thue hoSe khong thu thue thi ca quan hai quan thu hoi lai guy& dinh hoan thue, khong thu thue va time hien an dinh thue, xir ly theo quy dinh.

Tnrgmg hgp qua kiem tra hO set xac dinh hang hoa tam nhap nhung khong tai xuat hoSe nguyen lieu, vat tu nhap khan khong dua vao san xuat thi thue hien theo quy dinh tai Dieu 21 Th8ng tu nay.

, 8. Thai han kiem tra sau hoan thug, khong thu thug dei voi ha so hoan thue, khong thu thue truec, kiem tra sau dugc time hien theo nguyen the quan ly rui ro theo quy dinh tai mut 1 Chuong II Meng tu nay hong thai han 10 nan, ke tiz ngay co guy& dinh hoan thue, khong thu thue.

Viec,kiem tra sau !loan thue thue hien tai tru so ngued nep thug theo quy dinh tai Dieu 130 Thong tu nay.

9. Khi xu ly hoan thue, ngoai quy dinh tai khoan 4, 5, 6, 7, 8 Dieu nay, co quan hai quan kiem tra ho so hai quan, ho

thue hoan thue, chieu \red thong tin

tren He thong dm co quan hai quan ve thue va hang h6a thuc to xuat khau, nhap khan theo quy dinh tai Th8ng tu nay.

10. Qua thai han neu ten, neu viec cham ra quy& dinh hoan thue, khong thu thue do 16i oh Co quan hai quan thi ngoai so tier' thue phai hoan, ca quan hai quan,c6n phai tra tien lai tinh tit ngay Co quan hai quan phai ra quyet dinh hoan thue den ngay co quan hai quan ban hanh quyet dinh hoan thue.

11. Hang hod thuec d6i tugng hoan thug theo huong tai Dieu 114 Th8ng tu nay hoac thu8e , tugng mien thue nhap khau hang hoe phut vu hop deing gia tong, neu khi lam thu tut hoan thue (khong thu thue) khong nep dugc ban chinh to khai hai quan to chirc, ca nhan km (truong hop khai hai quan hen to khai hai quan giay) va co van ban de' nghi vgi co quan not lam thu tic hai quan dugc sao va dugc sit dung to khai sao y ban chinh tit ban chinh to khai co quan hai quan Km de lam co so hoan thue, khong thu thue. Thu tuc sao to khai thuc hien nhu sau:

186

a) Doi voi truong hop hang nhap khan, xuat khau tai cang mot Chi cue Hai quan (trir truong hop thuOc doi tugng dirge hoan thue tai khoan 5, khoan 7, khoan 8 Dieu 114 ThOng to nay time hien theo hub:1g dan tai diem b khoan nay):

a.1) TO chile, ca nhan có van ban khai bao bi mat to khai, de nghi dirge sao y va dime sir dtmg to thai sao y ban chinh torichai ban luu caa ca quan hai quan kern chimg to Chung minh viec mat to khai de hoan thue;

a.2) Can cu van ban de nghi cua to chuc, ca nhan, Chi cue Hai quan nui lam thu ttic hai quan thtrc hien nhu sau:

a.2.1) Trong yang 05 ngay lam viec ket tilt ngay than dirge van ban de nghi dm to chirc, ca than, ca quan hai quan:

a.2.1.1) Kiem tra he scr va cac van ban Chung minh viec mat to khai;

a.2.1.2) Truemg hgp c45 da ca so xac dinh viec khai bao la pha hop thi sao y ban chinh 01 ban to ban chinh to khai ca quan hai quan luu. MOi to khai chi dirge sao y ban chinh 01 lan va 01 ban,dong thai OIL ghi cha len to khai ban luu tai cc( quan hai quan (ban chinh) de tranh sao y ban chinh nhieu lan. NOi dung ghi ten to thai "ter thai da dirge sao y ban chinh 01 ban ngay...thang...nam";

a.2.1.3) CO van ban thong bao gni Cue Hai quan cac tinh, thanh pho tren town quoc ve viec to chuc, ca than khai bao mat to khai (ban luu ngueri khai hai quan) va xin sao to khai hai quan de lam ea ser hoan thue, khong thu thue; to khai goc ban lint to chile, ca than kitting con gia tri sir dung de hoan thue khong thu thue) nhap khan, xuat khau tren town guile va dung ngay viec thirc hien hoan thue, kheng thu thue cho cac to, khai gac (ban Mu ngueri khai hai quan) to chile, ca nhan khai bao bi mat;

a.2.2) Can car he su hoan thue, khOng thu thue; to thai hai quan sao y to ban chinh cila to thai hai quan do co quan hai quan luu, ca quan hai quan nth hoan thue thue hien dOi chi8u du lieu teen he thong ke toan cua ca quan hai quan, cac nguon thong tin khac (nen co), kiem tra truck, hoan thue sau theo huong dan tai Dieu nay va time Men hoan thue, khong thu thue cho to chuc, ca than neu qua ket qua Mem tra co ea sot xac dinh hang hoa da thirc xuat khan va hang hoe thuQc to khai to chile, ca nhan de nghi sao y ban chinh chtra dirge giai quyet hohn thue, khong thu thue;

a.2.3) Xar 15T vi pham dei voi truong hop t6 chuc, ca than co hank vi gian tan hoar co vi pham.

b) Doi voi truong hop khac:

b.1) TO chile, ca than co van ban thai bao bi mat to khai, a nghi dirge sao y va dirge sir dung to thai sao y ban chinh terIchai ban Mu caa cu quan hai quan kern Chung to Chung minh viec mat to khai de hoan thue;

b.2) Can cu van ban de nghi cua to chat, ca nhan, ca quan hai quan thtrc Men:

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b.2.1) Chi cue Hai quan not lam thu tuc cho to khai to chuc, ca nhan khai bao bi mat cif) van ban da nghi cac Cue Hai quan c6 van ban xac nhart chua,giai quyet hoan thug, khong thu thug cho to khai chile, nhan khai bao bi mat va de nghi khong thgc hign hoan thug, khong thu thug cho cac to khai ban goc to chi:re, ca nhan khai bao bi mat.

Cac Cuc Hai quan, trong theri gian 05 ngay lam viec kg to ngay,nhan,duge vanban dm to chirc, ca nhan c6 trach nhiem kigm tra, &Si chigu thOng kg toan thug cita ca quan hai quart va cac nguon thong tin khac (ngu co), neu ket qua kigm tra xac dinh ngubi nOp thug chua hoan thug, khong thu thug cho ter khai ngued nOp thug khai bao bi mat thi co van ban xac nhan/tra lei co quan hai quan not lam thu tge cho to khai to chirc, ca nhan khai bao bi mat vg viec to khai do chua hoan thug, Ich8ng thu thug va chiu trach nhiem ve,nOi dung xac nhan cua mirth, dong died khong xir 132 hoan thug, khong thu thug cho cac to khai ngubi nOp thug khai bao bi mat;

b.2.2) Sau khi nhan thug,

day do cac van ban xac nhan cac Cue Hai quan neu rO clam hoan thug, kh8ng thu thug cho to khai bi mat, ca quan hai quan thuc hien :

b.2.2.1) Kiem tra h6 scr va cac van ban cht'mg minh viec mat to khai;

b.2.2.2) Tnrong hop c6 du ca se( xac dinh viec khai bao la phu hop thi sao y ban chinh 01 ban to ban,chinh ter khai co quan hai quan km. M6i to khai chi dugc sao y ban chinh 01 lan va 01 ban,dong died phai ghi chit len to khai ban hru tai ca quan hai quan (ban chinh) de tranh sao y ban chinh nhigu lan. NOi dung ghi tren to khai "ter khai da dirge sao y ban chinh 01 ban ngay ...thang ...nam";

b.2.2.3) Co van ban th8ng bao gui Cuc hai quan cac tinh, thanh ph6 tren toan qu6c ye viec to chile, ca nhan khai bao mat to khai (ban lin ngueri khai hai quan) va,xin sao khai hai velum de ca ser hoan thug, khong thu thug nhap khau, xuat khau tren toan quOc.

b.23) Can dr van ,ban de nghi dirge sir dung khai sao y trong h8 so hoan thug, kh8ng thu thug aaa to chirc, ca nhan, ca quan hai quan not hoan thug, khong thu thug can dr ho so hoan thug, khOng thu thug, to khai sao y ban chinh ea quan,hai quan luu, thuc hien d8i chigu du lieu tr6n thong ke toan thug va cac nguon thong tin khac (neu co); kiem tra truot, hoan thug sau theo huong dan Dieu nay va thuc hien hoan thug, khong thu thug cho to chirc, ca nhan nett qua ket qua Iciem tra co CO sac xac dinh hang h6a da thuc xuat khau va hang hod thuec to khai to chirc, ca nhan de nghi sao y ban chinh chua dirge gial quyet hoan thug, khong thu thug;

b.2.4) Xfr ly vi pham dai vai truOng hgp to chire, ca nhan co harsh vi gian lan hoac co vi pham.

12. Ca quan hai quan ra xuat

dinh khong thu thug nhap khau d6i hang h6a tai nhap la hang da xuat khau tru6c day, kh8ng thu thug xuat khau doi voi hang haa tai xuat khau tra lai hoac xuat khau sang nuac this ha hoac xuat

188

khau vao khu phi thue quan IA hang dal nhap khau teuetc day, nett tai thai diem lam thu We tai nhap, tai xuat nguai khai hai quan nOp du ho so khong thu thue theo huemg dan tai Dieu 121 hoac Dieu 122 Th8ng to nay (truemg hyp khong thu thue xuat khau doi voi hang hoa tot xuat khau tea lai hoc xuat khau sang nu6c thir ba ho'ac xuat Ichau vao khu phi thue quan, ca quan hai quan khong you cau nguOi nOp thue phai co chiing tit, thong tin ve hang h6a da xuat khau theo quy dinh tai Dieu 53 Thong tu nay) va ca quan hai quan c6 du ca ser xac dinh hang hoa nhap khau la hang da xuat khau truem day, hang h6a xuat khau la hang da nhap khau truere day.

Ca quan hai quan co teach nhiem grai quyet kitting thu thud trong thai han lam thii We hai quan theo guy dinh tai Dieu 23 Luat Hai quan.

13. Chi Mx truing Chi cyc Hai quan nai 'tang k5r to khai hal quan quyet dinh vies hoan thue, khong thu thue cho ngueri nOp thue theo quy dinh tai Thong tu nay.

Dieu 130: Mem tra ht) sa hoan thue, khong thu thue tai try sob ngabi nib thud

1. DOi veri hang h6a nhap khau de san xuat hang hoa xuat khau: thtrc hien theo quy dinh tai khoan 2, 3, 4, 5, 6 Dieu 59 va khoan 5 Dieu 60 Thong tu nay.

2. Doi vOi cac truemg hyp khac:

a) TrInh tu, thu tyc, tham quyen thue hien theo quy dinh tai khoan 3, 4, 5, 6 Dieu 59 Thong tu nay;

b) NOi dung kiem tra:

b.1) Kiem tra he so hai quan; ha sor hoan thue, khong thu thus; chung tit ke toan, so ke, toan; chimg tir theo dal xuat kho, nhap khodm hang h6a xuat khau, nhap khau do nghi hoan thue; chtmg tir khac lien quan den hang h6a xuat khau, nhap khau de nghi hoan thue;

b.2) Truemg hop krem tra not dung quy dinh tai diem b.1 khoan nay, co quan hai quan chua du ca so quyet dinh hoan thue, khong thu thue thi thyc hien:

b.2.1) Kiem tra so lugng hang h6a con tan trong kho;

b.2.2) Kiem tra so luting hang h6a chua xuat khau.

Dieu 131. C4p nh4t thong tin hoin thue, khong thu thue

1. Teen ca ser quyet dinh hoan thue, khong thu thus co quauihai quan nai ngueri nop thue cep so den thue duce hoan phai thanh khoan so tion thue dirge hoan va cap nhat cac thong, tin hoan thue tren he thong caguan,hai quan. Truong hgp ngued nOp thue phai nep to khai hai quan giay trong ho sir hoan thue, ngoai viec cap nhat thong tin hoan thue vao he thOng, teen ea ser quyet dinh hoan thue, kh8ng thu thue cc( quan hai quan not ngueri nep thue co so den thue dirge hoan phai thanh khoan s8 filen thue dirge hoan va dong dau tren to khai hai quan do ngued nOp thue new. "Hoar thue (khong thu thue)... d8ng, theo Quyet dirt so ... ngAy thang nam ..." (Mau dau thue hien theo mau s8

189

18/MDHT/TXNK Phu lug VI ban hanh kern theo Thong to nay), tra lai to khai hai quan g6c cho ngueri nOp thue.

TOng cue Hai quan xay dung He thong co so du lieu quan ly thong tin hoan, IchOng thu thue doi veri hang hOa xuat khau, nhap Ichau.

2. Truth-1g hgp ngued nOp thuS phai nep to khai hai quan gidy trong ha sa hoan thue va duge so dung nhieu lan do hoan thue, khong thu thue co quan hai quan xir 15, thu sau:

a) Lap bang ke theo doi mai Ian hoan thue (khong thu thue), ghi ro ten to khai hai quan ve viec da lap bang ke theo doi;

b) Ca quan hai quan khi thuc hien hoar! thus (khong thu thug) ghi tren bang ke so tien tong Ian da hoan thue (khong thu thue) va dong dau kart thue (khong thu thue) dm don vi len bang Ice;

c) Dong dau hohn thug (kong thu thue) teen to khai r hai quan ltru tai doanh nghiep lan lam thu tuc hoan thue (khong thu thu8) cued cling;

d) Sao 01 ban to khai da hoan thue hoac khong thu thue de km vao h0 so hoan thue (khong thu thue) va tra lai to khai hai quan cho north nep thue thu truerng hgp hoan thue hoac khong thu thue mot Ian;

d) Tang so tien thug nhap khau, xuat khau to chirc, ca than dugc hoan thue (khong thu time) tuong img vdd so hang hOa thug to xuat Ichau, nhap khau.

Dieu 132. Xir ly s6 tien thue, tien ch4m ni,p, Wen ph#t nOp thira sau khi ban hanh quyet dinh hoan tien thue, tien chlam nOp, tien phat nib thira

1. Truerng hgp nguan tien hoan tien thus, tien cham n0p, tien phat nOp thira to tai khoan tien gfri (truoc day la tai khoan tam thu), ea quan hai quan nai ngutri nOp time co so ,tien thue dirge hoan, tien thue, lien cham n0p, tit phat nOp thira phai doi chit tren he thOng ke toan tap trung va xir 132 theo trinh to nhu sau:

a) Tnrang h9p ngued mop thug khong con ng tien thue, tien cham nep, tien phat thi thug hien hoan tra tien thue, tien cham n0p, flan phat cho ngued nop thue theo dung quy dinh;

b) Truong hgp nosed nop thuO,phal map to khai quan giay trong‘h6 so hoan thue, khi bit trir vao so tien thue, tien cham n0p, lien phat phai nOp lan sau cua nguth nOp time, co quan hai quan doing dau teen to khai hai quan (ban got ngtrixi khai hai quan ltru va ban got ltru tai don vi hai quan) dugc trir thue veri nOi dung "SO tien thue doge trir... dOng, theo Quyet dinh hoan tien thuS, tien cham nop, tien phat nOp thira so... ngay... thang... nam... dm_ va QuySt Binh khau trix so... ngay... thang... nam... &Mg thin thing dau ghi ro so tien thuS, tien cham n0p, tien phat da trix va s6, ngay, thang, nam dm to khai hai quan dirge bit trir len ban chinh quyet dinh hoan thue, cat to khai hai quan dugc hoan time co so tien time, tien cham n'gp, tien phat nOp thira, chimg tir nOp thue cim to khai hai quan dirge hoan thue de theo doi (Mau dau thtm hien theo mau s6

190

18/MDHT/TXNK Phu lye VI ban hanh kern theo Thong to nay);

c) Truemg hop iigued nOp thug con ng tien thug, tien cham nop, tien phat cua cac 10 hang ding loai hinh nhap khau phai nOp vao tai khoan tien giri, ca quan hai quan thirc hien bit trir s6 tien thus, titan cham nop, tien phat nop thira duce hoan vai so tien thug, tien chain nOp hoac tien phat ngueri nOp thug cOn ng;

d) Tnrong hgp ngued nOp thug cOn ng tien thug, tien cham nop, tien phat cim the to hang ichens ciing loai hinh nhap khan phai nop ngan sach, ca quan hai quan viat giay nOp tien vao ngan sach nha ninftc hoac giay nOp tien vao tai khoan de n0p thay nsuoi thug theo dung so tien thug, tien cham n0p, den phat ngued n0p thug con ng;

d) Truemg hop sau khi dal thirc hien bu trir nhu neu ten ma con thin, ca quan hai quan not nguen nOp thug c6 s8 tien thug, tien cham nop, tien phat dugc hohn, nOp thin lam thu tic hoan tra so tien thug, tien cham nop, tien phat cOn lai cho ngued nOp thug;

e) Twang hop quill nop thus de nghi IchOng hoan tra lai tien thus duce hoan hoac tien thug, tien chain nop, tien phat con thin sau khi

de thin hien

thanh toan het cac khoan ng theo thutir thanh toan tien thug ma de n4hi cho bit trir vao s6 -Lien thug phat sinh cua hang hen xuat khau, nhap khan Jan sau, ca quan hai quan nal ngueri nOp thug co so tien thug duge hoan, tien thug, tien cham nop, den phat nop thin thgc hien bu trir theo de nghi cua ngued nOp thug nhu inning clan tai diem c, d khoan nay;

g) Khi hoan thug, bit trir vao se tien thug, tien cham nop, tien phat phai nop lan sau elm ngueri nop thu', ca quan hai quan cap nhat guy& dinh hoan thue, cac to khai hai quan duge hoan thug co so lien thug, tien cham nop, nen phat nOp this, eluting tir nop thug elm to khai hai quan dirge hoan thug de theo del teen he thong ko toan tap trung

2. Tnremg hgp nguen tien hoan tien thug, tien chain nop, tien phat nOp thin tir ngan sach:

a) Truerng hgp ngued nop thug Meng con ng tien thug, tien cham nop, tien phat va khong you cau bit trir vao so den thug phai n'ep.eim lan tiep theo, ca quan hai quan gal giay do nghi hoan thug kern theo quyet dinh hoan thug cho Kho bac Nha nuem not hoan tra thug. Tn./Ong hop

sac quan hai quan da bit trir

met phan tien thug co ding sac thug hoac Oita cac sac thue vau nhau tai cling dia ban thu ngan sach thi trong giay de nghi hoan thug gui Kho bac Nha niroc,ghi to so lien cOn lai quyet dinh hoan thug de nghi dirge hoan. Can ca quyet dinh hoan thug do ca quan hai quan ban hanh, Kho bac Nha nirem thirc hien hoan tra cho ngued nOp thug;

b) Truong hop ngued nOp thug cOn ng tien thug, tien cham nop, tien phat cua cac 18 hang Ichic, neu co de nghi bu trir cac khoan dirge hoan tra voi khoan phai nOp thu phai lap L'enh hoan tra kiem bit trir thu ngan sach nha nuat (mau so C1-05/NS kem theo Thong to so 08/2013/TT-BTC ngay 10/01/2013 cim 130 Tai chinh y&' huong dan thgc hien 14' toan ap thing cho He thong tilting tin quan

191

ngan sach va nghiep vu Kho bac (TABMIS), trong do ghi re' not dung phan de nghi bit trir cho khoan phai nap, giri co quan hai quan not hoan tra de xem xet giai quyet. Sau khi co quan hai quan kiem tra, xac dinh so thue dirge bu trir có cimg sac thue hoac gala cac sac thue yeti nhau tai sung dia ban thu ngan sach thi giri giay de nghi hoan thue kern theo quyet dinh hoan tien thue, tien cham n0p, tien phat va lenh hoan tra kiem bit trir thu ngan sach Nha nuarc cho Kho bac Nha nuom hoac Ngan hang thucmg mai not hoan tra thue de Kho bac Nha nuot hoac Ngan hang thucmg mai hach toan theo quy dinh.

3. Truang hop co quan hai quan phat hien nguai dirge hoan thug van am nghia vu nap cac khoin thue, tien cham nap, tien phat khac, nhung khong de nghi bit trir so con phai nap thi co quan hai quan tam dimg viec hoan tra va yeu cau nguai nap phai thuc hien nghia vu nap yeti ngan sach nha nu& hoac phai co de nghi bit tit tien thue dirge hoan cho s8 thue con phai nap. Het thin han quy dinh theo thong bao cna co quan hai quan, neu ngueri . nap thu6 chua thne hien nghia vu nap ngan sach nha nuarc (hoac chua lap giay de nghi hoan tra khoan thu ngan sach nha nuac va ghi re' not dung de nghi bit trir khoan phai nap giri co quan hai quan), thi co quan hai quan lap Lenh hoan tra kiem bu trir thu ngan sach nha nuac (mau so C1-05/NS kern theo Thong to so 08/2013111-BTC ngay 10/01/2013 cua Bo Tai chinh) girl Kho bac Nha nuec not true tiep hoan tra de thuc hien bit trir; deng thai, co quan hai quan thong bao cho nguai nap thue biSt.

4. Truong hgp nguai nap thuS nap nham, nc)p thira:

a) Truang hgp nap this trong nam ngan sach, truot khi ket thuc theri hart chinh ly quyet toan ngan sach nha nuem va chua ke khai, khau trir vai co quan thue (trong truerng hop nap nham, nap thin thue gia tri gia tang), neu nguai nap thue con ng tien thue, tien cham nap va de nghi nap cho s6 tien con no thi thuc hien dieu chinh theo mau C1-07/NS ban hanh kern theo Quyet dinh so 759/QD-BTC ngay 16/4/2013 ctn. BO Tai chinh;

b) Twang hgp ngued nap thue khong con ng tien thue, tien cham nap va de nghi dugc hoan tra so tien thue lien cham nap, tien phat nap nham, nap thira:

b.1) Ca quan hai quan ban,harth Quyet dinh hoan tien thue, ten cham nap, tien phat nap thin theo mau so 11/QDHT/TXNK phi Inc VI ban hanh kern Thong to nay, ,lap lenh hoan tra khoan thu Ngan sach nha nurac (bao gam cac lien giri cac dOi Wong lien quan nhu,quy dinh tai Thong to so' 128/2008/TT-BTC va 01 ban girl cho co quan thue sau khi co xac nhan da hoan thue cim KBNN trong truang hop hoan tra tien thue gia tri gia tang ,nap nham, nap thin) (theo ink C1-04/NS ban hanh kern theo QuySt dinh so 759/QD-BTC ngas, 16/4/2013 cna BO Tai chinh)) giri Kho bac Nha nuerc not da hach toan thu Ngan sach nha nuarc de' thuc hien hoan tra va (long dau xac nhan da hoan thue ten Lenh hoan tra khoan thu ngan sach Nha nuac cho nguai n'ap thue theo quy dinh;

b.2) Ca quan hai quan not ban hanh quyet dinh xir ly tien thus gia tri gia tang nap nham, n'ap thin khau nhap khau gni 01 ban Quyet dinh hoan thue, Kho bac Nha nuOre co tech nhiern gni 01 Lenh hoan tra khoan thu ngan sach nha

192

A. 4-

nuoc co xac nhan da hoan tra khoan thug gia tri gia tang hang nhap khau nap nham nap thira cho Cue Thud' quan 1Y nguai nap thug de da quan thug lam ca ser dei chieu va thu hOi so tien thug gia tri gia tang (la khau trir hoac da hoan thug (neu co) dm cac eh-Ling to nOp thug da duge ca quan hai quan dieu chinh hoac hoan thug tai ca quan hai quan theo quy dinh;

b.3) Nguari nap thud có troth nhiem to ke khai dieu chinh so tien thus gia tri gia tang da dugc ca quart hai quan hoan nhung da ke khai, khau trir hoac da owe ca quan thug hoan thug.

5. Viec hach toan hoan tra thuc hien nhu sau:

, a) Truang hop ba trir tien thug, ca quan hai quan nai ngueri nap thud có so tien thud' duge hoan tien thug, lien cham n0p, tien phat nap thira phai doi chieu ten he thong ke toan tap trung va xfr 1.3% theo trinh to thu sau:

a. l) N6u tigued nap thug khong con ng tien thug, tien cham n0p, tien phat thi thuc hien hoan tra -don thug, tien cham nap, lien phat cho nguari nap thug theo dung quy dinh;

a.2) Khi bu trir vao so tien thud, tien cham nap, tien phat phai nap lan sau cita ngueri,nap thud', ca quan hai quan cap nhat tren hethong ke Wan tap trung theo chi tiet to khai.

b) Truerng hgp Kho bac Nha nuac nai hoan tra thud ding thed là Kho bac Nha nuac nai thu thug thi viec hach toan hoan tra thuc hien theo hirong don tai diem a khoan 2 Dieu nay. Viec hach than thu ngan Bach thuc hien theo lenh thu cua ca quan hai quan, thanh toan se tien thug, tien cham nap,. tien phat con tiara (neu co) cho nguoi nap thug;

c) Truong hop Kho bac Nha nuerc nai hoan tra thug Ichac vbi Kho bac Nha nuac ncri thu thug thi Kho bac Nha nuerc toan hoan tra hach tO hoan tra thug theo huong clan tai khohn 1 Dieu nay chuyen so tien chive hoan tra cling voi lenh thu ngan sach caa co quan hai quan cho Kho bac Nha nuerc not thu thug de hach toan thu ngan sach Nha nuoic theo thing nOi dung ghi tren lenh thu, thanh Man so tien thug, tien cham nap, tien phat con thim (nett co) cho ngueri nap thug.

Kho bac Nha nuerc sau khi thuc hien holn tra thus gfri mat (01) ban chung tiz hoan tra thug cho ca quan hai quan nal ban hanh quyet dinh hoan thuelhoan tien thug, tien cham nap, tien phat nap thira de theo dai, quan 15r.

Mem 5

Tien ch4in n'qp, nop dAn tien thud, gia ban nop tien thug; x6a nq tien thud, tien phat

Dieu 133. Tien ch4in nqp

- L Nguai nap thus nap tien cham nap trong cac truang hgp:

193

a) NQp tien thug cham so veri thed hart quy dinh, theri han doge gia han nop thug, tiled han ghi trong thOng bao, trong quyet dinh xir ly vi pham phap luat vg' thug cua ea quan hai quan va van ban xir 15, ye thug cua cu quan c6 them quyen;

b) NQp thieu tien thug do khai sai s6 thug phai nep, so thug doge mien, so thug doge giam, so thug' dirge hoan;

c) Dirge nQp den tien thug theo quy dinh tai Dieu 134 ThOng to nay;

d) Truing hgp khai bao lam thu fire xuat khau, nhap khau hang h6a la d6i tugng khong chin thug, hang h6a doge mien thug, hang h6a doge dp dung thug suet tru dai, tru dai die biet, mire thug' theo han nigach thug quan nhtmg sau kiem tra, xac dinh hang Itha thuOc doi tucmg chlu thug, khOng dirge mien thug, khOng dugc uu dai vg' thug'.

2. Ca quan, to ch.& thu tien thug cham chuyen tien thug da thu vao Ngan sach Nha nuerc phai nOp tien cham nOp kg' thai diem hot han chuyen den vao ngan sach nha nuee den tnxerc ngay so tien thug d6 doge chuyen vao ngan sach nha nuerc.

3. TO chdc bao lath phai nc)p tien eke nOp del veri throng hgp het theri han bao lanh ma nguai nOp thug chin nOp du tit thug vao Ngan sach Nha nu6c.

4. Cach xac dinh mire tinh se tien cham nOp:

a) Mire tinh s6 tien cham nQp dirge xac dinh la 0,05% mai ngay tinh nen so den thug cham nOp doi \Teri so ngay cham n0p;

b) SO ngay cham nop tien thug dirge tinh tilt ngay tiep sau ngay cuai ding cua theri han nOp thug, thai han gia han nQp thug, theri han ghi trong thong bao hoac trong quyet dinh,xir ca quan hai quan va van ban xir ve time dm ca quan co tham quyen den ngay lien kg' twat ngay ngu6i nOp thug hoac ca quan, to chat thu tien thug, to ch6c bao lath nOp so tien thug cham nOp vao ngan sach nha nuare;

c) SO tien thug thieu pilot hien qua thanh tra, kiem tra hole do nguai nOp time tir phat hien to ngay 01 thang 01 nem 2015 thi tien cham nOp dirge dp dung theo mire 0,05%/ngay tinh nen s8 flan thug cham nOp.

5. Nguai nOp thug hoac co quan, to chfre thu tien thug to xac dinh s6 tien ch4m nop theo quy dinh tai khoan 4 Dieu nay thi to khai, to nQp vao ngan sach nha wrote.

Truerng hgp noel" nOp thug hoac co quan, to chirc thu tien thug, tO chic bao lath khOng to xac dinh hoac khOng xac dinh ding so tien cham nOp, co quan hai quan nai nguai nOp thug' hoae, ca quan, to chire thu flan thug, te, chirc bao lath cham nQp tien thug xac dinh so fiat cham nQp va thOng bac cho nguai nOp thug hoac ca quan, to chirc thu -Lien thug, to einre bao lath biet.

6. Truerng hop sau 30 ngay, kg' tilt ngay het theri han nQp thug, nguai nOp thug hoac ca quan, te, chftc thu tien thug', to chire bao lath chin nOp tien time va

4 a

194

tien cham nem co quan hai quan themg, bao cho ngued nop thue hoac ca quan, to chat thu tien thu8, to cline bao lath biet so tien thue va tien cham nop (theo mau so 1911B-TTN-TCN1/TXNK va mau s6 20/TB-TTN-TCN2/TXNK Phu luc VI ban hanh kern Thong tu nay).

, 7. Nguti nOp thue khong ghainep tien cham nep del ,v6i twang hop tai xut nguyen lieu, vat tu nhap khau de san xuat hang xuatkhau; khong phai nOp tien cham nop fifth teen so tien thue no trong thai gian gia han nOp thue.

8. Truing hop ngueti nep thug cham nep thus quy dinh tai khoan 4 Dieu 5 Luat so 71/2014/QH13 siza deli, be sung met s8 dieu cac Luat ve thue va khoan 7 Dieu 5 Nghi dinh so 12/2015/ND-CP tin khong thuc hien cueing the thue va IchOng ghai nOp tien chain nop trong thoi gian ngan sach nha nuac chua thanh town. SO tien thue khong tinh cham nap dugc tinh teen se tien thue can ng nhung IchOng vugt qua so tien ngan sach nha nu6c chua thanh toan ghat sink trong thai gian ngan sach nha nufac chua thanh town.

Dieu 134..N0p dAn tien thue nq

1. Cac truing hop dap img dU dieu kien quy dinh tai khoan 1 va khoan 2 Dieu 39 Nghi dinh so 83/2013/ND-CP ngay 22 thang 7 thin 2013 maa Chinh phu thi dugc nap dan tien thue no tai da khong qua 12 thang ke to ngay bat dau cua thed han cueing che thue. Ngueri nep thue clang 1c3i va cam ket nep dan tien thue no theo mire sau:

a) Tien thug no tir tren 500 trieu long den met t57 ding, thin gian nep clan tien thue tai da khong qua 3 thang;

b) Tien thus no tren 1 tST ding den 2 t5+- ding, thai gian nog dan tien thus tai da khong qua 6 thang;

c) Tien thug no tren 2 tST clang, thin gian nep dan tien thue thi da khong qua 12 thang; Truing hop ngubi nep thue khong nep dung so Wen thue va thai han nop (theo thang) da cam ket thi khong duce flap tic nep clan tien thue ng, to chire bao lath c6 tech nhiem nOp thay ngueri nop thue tien thue no, tien cham nep theo quy dinh tai Dieu 39 Nghi dinh se 83/2013/ND-CP dugc sea doi, bo sung tai khoan 9 Dieu 5 Nghi dinh so 12/2015/ND-CP.

2. He sa:

a) Van ban de nghi nep ,dan tien thus cita. nguai nep thud gen ea quan quan Hai quanncri c6 tham quyen, trong d6 neu roy do kh8ng c6 kha nang nOp du thue met lan, kern theo bang clang 1c5r nog dan tien thue no: nOp 01 ban chinh;

b) To khai hai quan cua s6 tiers thug con ng de nghi nOp clan tien thug ng; thong bao cua co quan hai quan ve so tien thue ng (neu co): nep 01 ban chug.

Truing hop thuc hien thii tuc hai quan dien to hoac lam tin:1, 41c nap dan tien thue tai Chi cue Hai quan nai clang lc-Sr tor khai thi ngued nep thue khong phai nap chimg ti nay;

c) Thu ban lath cna to chile tin clung va so tien thue ng nep dan thuc hien

195

theo quy dinh tai Dieu 43 ThOng to nay: map 01 ban chinh.

3. Thum quyen giai quy& nOp dart tien thue:

• a) TruOng hop khoan tien thug ng de nghi n0p dan phat sinh tai met CM cue thi Chi cue truong Chi cue Hai quan giai quyet de nghi map dan lien thug ng cua nguOi nOp thug;

b) Truerng hop Oman tien •thue ng de nghi nOp clan phat sinh tai nhieu Chi cuc nhungcimg met Cue Hai quan thi Cue truong Cue Hai quan giai quyet de nghi map dan tien thug ng cua nguti nOp thug;

c) Tru&ng hop khoan tien thug ng de nghi nOp dan phut sink nhieu Cuc Hai quanthi Tong cue truong Tong cue Hai quan giai quyet de nghi map dan tien thug rig cita ngueri nop thug.

4. Thai han giai quyk:

a) Truerng hop ha so day du, trong thoi han 05 ngay lam viec, co quan hai quan phai cep van ban chap thuan hoar khong chap thuan viec nOp dan tien thug ng cho nguti n'ep thug Met;

Truong hop ho so chua day du, trong then han 03 ngay lam viec ke tit ngay tiep nhan ho so, co quan hai quan phai thong bao bang van ban cho ngueri nOp thug hoan chinh ho so.

Trong thai han 05 ngay lam viec ke tit ngay nhan doge th8ng bao be sung h8 scr, dm co quan hai quan; nen ngueri nOp thug Hiring hoan chinh so theo you eau dm co quan hai quan thi khOng dirge xem xet viec nOp dan tien thug ng theo quy dinh tai Dieu nay.

Dieu 135. Gia han nitip tien thug, tien ch4m n0p, tien phut

1. Ngueri n'ep thug dirge xem xet gia han thin han nOp tien thug, tien chum n0p, tien phat dai veri twang hop quy dinh tai khoan 1 Dieu 31 Nghi dinh s8 83/2013/ND-CP ngay 22 thang 7 num 2013 oh Chinh pha dirge sin doi, ba sung tai khoan 8 Dieu 5 Nghi dinh se 12/2015/ND-CP.

2. Ha so gia han nOp tien thug, tien chum n0p, tien phat that hien theo quy dinh tai khoan 2 Dieu 51 Luat Quan 1y thug, gam:

a) Van ban de nghi gia han nOp tien thug, tien chum n'ep, tien phat, trong do nett re, lY do, so tien thug, tien chamn0p, tien phat, thin han xin gia han; truong hop s6 tien thug, tien chum nep, tien phat de nghi gia han,thuOc nhieu to khai hai quan khac nhau thi phai het ke the to khai hal quan de nghi gia han, earn kat ke khai chinh xac va cung cap clang ho so de nghi gia han; ke hoach ve, earn ket nep so tien thug, tien sham n0p, tien phat de nghi gia nOp 01 ban

chinh;

b) Tt khai hai quan cua s6 tien thug, tien chum nep, tien phat de nghi gia han (trit truong hop thus hien thil tut hai quan dien tiz hoac lam thit tut gia han tai Chi cue Hai quan not Tang ky to khai); hop ding mua ban hang hod: nOp 01

A A

196

ban chop (dal voi trueng hop thuOc tham,quyan gia han cna Chi cgc trueng Hai quan); ho so khai thue so flan thue, tien cham nop, tiers phat de nghi gia han: nOp 01 ban chop (d8i vei trueng hop khong thuOc tharn quyen gia ban dm Chi coo trueng Hai quan); Bao cao so tien thue, lien cham nop, tian phat phai nop phat sinh tai thed diem phat sinh cac nguyen titian. 01 ban chinh;

c) DOi vei truong hop quy dinh tai diem a khoan 1 Dieu 31 Nghi dinh se 83/2013/ND-CP dugc sea doi, b8 sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP thi cal them:

c.1) Bien ban xac dinh mitt die thiet hai, gia tri thiet hai tea ca quan nha nuec cc!, tharn quyen;

c.2) Bien ban xac nhan vu chay cna ca quan canh sat phong chay chila chay tai dia plunmg nth xay ra vu chay; van ban xac nhan cua UBND cap xa, phtheng, thi tan nai phat sinh thien tai, tai nan bat ng6: nOp 01 ban chinh;

Chimg tit tren dugc lap ngay sau khi xay ra thien tai, hoa hoar, tai nan bat ngoe.

d) DOi voi trueng hop quy dinh tai diem b khoan 1 Dieu 31 Nghi dinh se 83/2013/ND-CP dugc sea d8i, 118 sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP thi c6 them:

d.1) Quyet dinh thu hOi dia diem san xtiat, kinh doanh cua ca quan nha mine c6 tham quyen //Si vol dia diem san xuat cu cita ,doanh nghiep theo quy dinh cna phap luat, khOng phai di dei dia (Tern san xuat kinh doanh theo mix dich you cau cua doanh nghiep: nOp 01 ban chup;

d.2) Van ban xac nhan cua UST ban nhan dan cap xa, phuong, thitran va viec doanh nghiep phai ngeng san xuat kinh doanh do di chuyen dia diem: nOp 01 ban chinh;

d.3) Tai lieu chimg minh mire do thiet hai true tip do phai di chuyen dia diem kinh doanh, gia tri thiet hai: dugc xac dinh can dr vao ho so, chirng tit va cac the do quy dinh cua phap luat ce lien quan true tiep, g8m: gia tri con lai cna nha, xtheng, kho, trang thiet bi bi pha da lchOng thu hoi dugc von (nguyen gia sau khi tre chi phi da khau hao), chi phi thao de trang thiet bi, nha xuang & co sec ca, chi phi van chuyen lap dat b co se mai (sau khi tre di chi phi thu hoi), chi phi tra lucmg cho ngued lao &Ong do ngimg lam viec (neu co), trueng hop phut tap, lien quan den chuyen nganh kinh to lcy thuat khac phai co van ban xin y lcien ca quan chuyen mon: 01 ban chinh;

d) DOi yeti nguyen lieu, vat to nhap khau de san xuat hang xuat khan, dap ung dieu kien quy dinh khoan 1 Dieu 42 Thong to nay va quy dinh tai diem c khoan 1 Dieu 31 Nghi dinh so 83/2013/ND-CP duct sea d8i, bo sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP: Trong van ban de nghi gia han tiled han flop thue dai hors 275 ngay, ngubi nOp thue phai giai trinh ro viec dg Utz nguyen lieu, vat tu, mo to quy trinh, tiled gian san xuat phn hgp vol that to cua viec dg frit nguyen lieu, vat tu: 01 ban eh-fin-CU-ay to Chung Minh lchach hang nu&

197

ngoai buy hop dong va viec keo dai thin han giao hang teen hgp clang xuat khan san pham 275 ngay co nguyen nhan do thoi han giao hang tren hop &mg xuat khau san pham phai keo dai hem: nOp 01 ban chup;

e) Doi voi truemg hop gap Icho khan dac biet Ichac quy dinh tai diem d khoan 1 Dieu 31 Nghi dinh 83/2013/ND-CP dirge sira doi, bo sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP phai có them: thing tu, tai lieu lien quan den nguyen nhan kh8ng co Icha nang not thug dung han do gap IchO khan Ichach quan dac biet.

3. SO tien thug, Wen cham n0p, tien phat dirge gia han thuc hien theo quy dinh tai khoan 2 Dieu 31 Neil dinh 83/2013/ND-CP dirge sin doi, b8 sung tai khan 8 Dieu 5 Neil dinh so 12/2015/ND-CP.

4. Thai gian gia han nOp tien thug, tien cham n'Qp, tien phat thuc hien theo quy dinh tai khoan 3 Dieu 31 Nghi dinh 83/2013/ND-CP dirge situ deli, be sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP.

5. Thu tut gia han:

a) Ngueri nQp thug thuOc Bien duce gia han nOp tien thug, tien chain n0p, tien phat theo quy dinh tai diem a,,diem b, diem c khoan 1, Dieu 31 Nghi dinh 83/2013/ND-CP dirge slim doi, b8 sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP phai lap va gui ho sec gia han cho co quan hai quan nai co khoan ng tien thug, tien cham nQp, tien phat de nghi gia han;

b) Ngueri nop thug gap kho khan khach quan dac biet thuOc dien do Thu Prong Chinh phn,quyet dinh gia han theo de nghi ea BO truerrig BO Tai chinh phai va gni h8 so gia han nep tien thug, tien cham n0p, tien phat cho T8ng cue Hai quan;

c) Co quan hai quan notngueri nOp thug cal khan ng tien thug, tien cham n0p, tien phat tiep than, kiem tra, xac,nhan thong tin va IY ho so gia han theo quy dinh tai Dieu 52 Luat quan ly thug.

Dti vai nguyen lieu, vat tu nap khau de san xuat xuat hang xuat khau doge gia han theo quy dinh tai diem c khan 1 Dieu 31 Nghi dinh 83/2013/ND-CP dirge sin doi, be sung tai khan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP, Chi cue Hai quan, nai dang kY to khai hai quan hang hoa nap khau tiep nhan, kiem tra so be ho so va xfrlY nhu sau:

c.1) Truemg hgp ha so khong day du, IchOng ding dOi Prong thi CM cue có van ban th8ng bao voi ngueri nOpthtte- neu r5 ly do. Thai han xir ly d8i vOi truerng hop nay trong Ong 03 ngay lam viec ke tir khi nhan dirge ho so;

c.2) TruUng hgp ha so day du, dimg del tugng Chi cue phai bao coo de Cue Hai quan xem xet, quyet Binh chap thuan viec gia han thai han nep thug hon 275 ngay. Thai han xir ly d8i vai truemg hop nay trong yang 10 ngay lam viec ke to ngay nhan du ho so;

c.3) Trueing hgp can kiem tra xac dinh chu ky san xuat, du tril vat tu,

198

nguyen lieu, Cyc Hai quan thyc hien kiem tra thyc te. viec kiem tra va giai suyet gia han the:i han nop thue khong qua 30 ngay lam viec ke tit ngay nhan du hO so. Viec kiem tra phai lap thanh hien ban trong do neu re chu 9 san xuat sari pham to nguyen lieu, vat tu de nghi gia han then han nop thug. Ket qua kiem tra xtir 1Y nhu sau:

c.3.1) Tnrerng hop khong du dieu lc* de gia han thed han nop thug dai han 275 ngay thi trong thed han 03 ngay lam viec k8 to ngay lap bien ban ve ket qua kiem tra Cyc Hai quan co van ban chinh thuc thong bao cho ngueri nop thug biet;

c.3.2) Truerng hop du dieu kien thi trong thed han 03 ngay lam viec ke to ngay lap bien ban ve ket qua kiem tra, Cyc Hai quan co van ban chap thuan viec gia han thed han nop thug hem 275, ngay, phii hop void chu IcY san xuat, du trir vat tu, nguyen lieu cue ngueri thue.

d) Tang eye Hai quan flap nhan ha sa de nghi gia han nop tien thug, tien cham,n0p, tien phat vad cac truang hop gap kho khan .dac biet Ichac quy dinh tai diem d khoan 1 Dieu 31 Nghi dinh so 83/2013/ND-CP dirge sin doi, bo sung tai khoan 8 Dieu 5 Nghi dinh sa 12/2015/ND-CP, bao cao BO throng BO Tai chinh trinh Thtit tuong Chinh pha xem xet, quyet dinh tong truang hap cu the.

6. Them quyen gia han

a) Chi cyc truerns Hai quan nai c6 them quyen gia han nop tien thus, tien cham nop, tien phg doi voi cac truang hop ng,trai nop thug kh6ng c6 kha nang nop dtimg han theo quy dinh tai cac diem a, diem b khoan 1 Dieu 31 Nghi dinh 83/2013/ND-CP dugc sira doi, bo sung tai khoan 8 Dieu „ 5 Nghi dinh so 12/2015/ND-CP nhung so flan time, tien cham nem tien phat de nghi gia han chi phat sinh tai met Chi cyc Hai quan;

b) Cyc trueng Cyc Hai quan co them quyen gia han nop tien thug, tien chain nop, tien phat dOi voi cac truong. hop ngued thug khong co kha nang nop dimg han theo quy dinh tai cac diem a, diem b khoan 1 Dieu 31 Nghi dinh 83/2013/ND-CP dirge stira doi, WO sung tai khoan 8 Dieu 5 ,Nghi dinh so 12/2015/ND-CP nhung s6 tien thug, tien cham nop, tien phat de nghi gia han phat sinh tai nhieu Chi eye Hai quan trong ding met Cyc Hai, quan va gia han nop Lienthue den nguyen lieu, tu nhap khan de san xuat xuat hang xuat khau theo quy dinh tai diem c khoan 1 Dieu 31 Nghi dinh 83/2013/ND-CP dirge sun di, 1)6 sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP;

c) Tong cue truemg Tong,cyc Hai quan co them quyen gia han nop tien thug, tien chamn0p, tien phat deli veri cat truang hop ngued nop thug khong c6 lcha nang nop dung han theo quy dinh tai diem a, diem b khoan 1 Dieu 31 Nghi dinh 83/2013/ND-CP dirge stira doi, bo sung tai khoan, 8 Dieu 5 Nghi dinh so 12/2015/ND-CP, nhung sea tien thug, tien cham nop, titan phat nghi gia han phat sinh tai nhien Cyc Hai quan;

d) Cac truemg hop •gap kilo khan dac-biet Ichac quy dinh tai diem d khoan

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1 Dieu 31 Nghi dinh so 83/2013/ND-CP dirge slim d6i, b6 sung tai khoan 8 Dieu 5 Nghi dinh so 12/2015/ND-CP, Thu tithing Chinh phu quygt dinh theo de nghi dm BO truemg BO TM chinh.

7. Ding hgp bao cao: Cue Hai quan, Chi cue Hai quan tong hgp bao coo so flora thue, tien cham n0p, tien phat da gia han theo huerng dart Gila Tong cue Hai quan.

Dieu 136. Xoa nq tien thue, tien cham nOp, tien Oat

1. Cac trueng hgp quy dinh tai Ichohn 1, 2, 3 Dieu 65 Luat Quan ly thug, dirge sin &A, be) sung tai khoan 20 Dieu 1 Luat sira bo sung met so dieu tin Luat Quan 1ythug so 21/2012/QH13 ngay 20 thang 11 nam 2012 thuOc d8i tugng doge xoa ng tien thug', ten cham n0p, tien phat.

2. Dieu kien xoa rig tien thue, tien cham n0p, tien phat dei veri truerng hgp quy dinh tai khoan 3 Dieu 65 Luat Quan ly thue thue Men theo quy Binh tai diem c khoan 1 Dieu 32 Nghi dinh so 83/2013/ND-CP.

3. Ho sa de nghi xoa ng gem:

a) Van ban de nghi xoa ng tien thue, tien cham n'Op, tien phat cria. Cac Hai quan nai nguai thue con ng tien thue, tien cham n'ep, tien phat thuOc doi tugng dugs xoa rig tien time, tien cham nep, tien phat, trong do neu re lY do, so tien thue, tien cham nep, tien phat de nghi xoa ng: nep 01 ban chinh;

b) Ha so hai quan cna s6 tien thug, tien cham nt)p, tien phat de nghi xoa ng: nOp 01 ban chap (tit throng hgp tai khi clang kY to khai hai quan, nguai nOp thue da nOp chung tir nay trong ho sa hai quan);

c) Thy tong truemg h9p,,ngueri,n0p thug nOp them tai lieu, chung to lien quan den viec nghi xoa rig tien thue, tien cham nep, tien phat, ca the nhu sau:

c.1) D6i veri truomg hgp quy dinh tai khoan 1 Dieu 65 Luat Quan lY thug:

Quygt dinh cila co quan nha nuerc co thAna quyen ve tuyen b6 pha san doanh nghiep: Op 01 ban sao cua co quan ban hanh quyet dinh hoac ca quan quan ly thue;

c.2) DOi voi trugmg hgp quy dinh tai khoan 2 Dieu 65 Luat quan lY thug:

Giay eh:mg tir, giAy bao tir hoac Quyet dinh tuyen be mat tich cua Tea an; Quyet dinh tuyen bo mat nang lye hanh vi dan sir dm Tea an hoac cac van ban de co ,quan nha none co tharn quyen chung minh met nguei la da chat, mat tich, mat nang lac hanh vi clan sir: nOp 01 ban sao cua co quan nha nark co tham quyen hoac ca quan quanlY thue;

c.3). Doi vOi tnremg hgp quy dinh tai khoan 3 Dieu 65 Luat Tian 1y thug dirge be' sung tai khoan 20 Dieu 1 Luat sira d8i, bo sung mot so dieu cira Luat QuanlY thue so 21/2012/QH13:

Van ban, tai lieu kem theo cua ha sa ctiong the ng thug da thue hien day du cot bien phap cueing the (den bien phap cued. cang: thu h8i Giay chimg nh'an

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Bang 101 kinh doanh hoac Gidy chung nhan clang 1c5r doanh nghi'ep hoac Gidy Chung nhan dau tu. Truang hgp khong thu hoi dugc Giay chUng,nhan cling kg kinh doanh hoac Giay chung nhan clang 1c1r doanh nghiep hoac Giay chang nhan dau to thi phai c6 van ban xac nhan efta co quan co tham quyen): nOp 01 be' ban chup.

4. Tham quyen va trinh tkr, theri gian giai quy& xoa ng:

, a) Tharn wen xoa ng thuc Men theo quy dinh tai Dieu 67 Luat quan 1y thue dirge sira doi, ba sung tai khoan 22 Dieu 1 LuSt sits doi bo sung met so dieu cua LuSt QuanlY thue so 21/2012/QH13;

b) Trinh to giai quyet:

b.1) Cue truang Cue Hai quan nai co, khoan ng tien thue, tien cham flop, tien phat cua ngtrai nOp thue c6 tech nhiem lap ho sa, kiem tra, tham dinh tinh chink xac, day du dm MI so va de nghi xoa ng tien thue, tien cham nep, tien phat gui cap ea tham quyen xoa ng theo guy dinh;

b.2) Tang cue throng Tang cue Hai quan c6 trach nhiem xem xet va quyet dinh xoa ng doi voi throng h9p thuee tham quyen hoac tiep then, 1dem tra, tham dinh tinh chinh xac day du cua hO sa va de nghi xoa my tien thue, tien cham flop, den phat, trinh Be tnrerng BO Tai chinh xoa ng doi voi truang hgp thuoc tham quyen xoa m7 dia. BO truerng Bo Tai chinh hoac bao edo BO Tai chinh xem xet trinh Thu Mang Chinh pint xoa ng doi voi tnrang hgp thuOc thank quyen cua Thu twang Chink phn;

b.3) Chit tich Uy ban Nhan dean tinh, thanh pha true thuec Trung uong tai c6 Cuc Hai quan ma Doanh nghi'ep dang ea ng thue co trach nhiem xem xet va quyet dinh xoa ng doi voi truemg hop thuec tham quyen.

c) Thai gian giai quyet ha so xoa ng thkrc hien theo Dieu 68 Lust Quan 1y thue.

Myc 6

Doan thanh nghia vy tob thue

Dieu 137. Doan thanh nghia vu n'Op thue trong truirng hyp xuat canh

1. Ngueri Viet Nam xuat canh de dinh cu or mac ngoai, ngueri Viet Nam dinh cua nuere ngoai, nguari nuarc ngoai ng tien,thue, tien cham nep, tien phat doi hang hod. xuat khau, nhep khau fru& khi xuat canh tir Viet Nam phai hoan thanh nghia vu nap thue.

2. Ca quan hai quan c6 trach nhiem thong bao bang van ban hoac th8ng tin then to cho co quan quan 1ST xuat nhap eanh,biet ye viec thgc hien ngliTa viz nep thue doi voi hang hoa xuat khau, nhap khau cac ca than con ng den • thue, tien cham n0p, ten phat dot hang hoa xuat khau, nhap khau. NIN dung

• t

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thong boo gOm ho va ten ngueri chua hoan thanh nghia vu nOp thug, ngay sinh, quoc tich, so chimg minh than dan/h0 chieu, • ca quan hai quan nai quan ly so thug no phat sinh.

3. Ca (pan quan ly xudt nhap . canh c6 trach nhiem dung viec xudt canh cita ngueri xuat canh chua hoan thanh nghia vu thug neu tai lchoan 1 Dieu nay theo dung quy dinh tai Dieu 53 Luat Quan ly thug va lchoan 3 Dieu 40 Nghi dinh so 83/2013/ND-CP dugc sira dai, bo sung tai Ichoan 10 Dieu 5 Nghi dinh so 12/2015/ND-CP.

Dieu 138. Doan thanh nghia vu nep thug trong truiing hqp OM the, phi san, cham dirt hoat Ong

1. Viec hoan thanh nghia va nOp thug trong truang, hop giai the, pha. san thirc hien theo quy dinh tai Dieu 54 Luat quart 12 thug, phap luat ye doanh nghiep, phap luat ye hop tic xa va phap 101 ve pha san. Trach nhiem hoan thanh nghia va nOp•thue trong truang hop giai the, pha san nhu sau:

a) Chit doanh nghiep to nhan, chit so him Gong ty trach nhiem him hart mot thanh vien; chit tich hOi dong thanh vien, thanh vien hOi °long thanh vien, ngued dai dien theo phap luat cua cong ty trach nhiem hint han hai thanh vien ITO len; hOi dOng quan tri cong ty co phan hoc to chirc thanh ly doanh nghiep chiu trach nhiem ye viec hoan thanh nghia vu nOp thug cita doanh nghiep trong truerng hop giai the;

b) Hai dong giai the hop the xa chin trach nhiem ve viec hoan thanh nghia vu nop thug cila hop tac xa trong truang hop giai the;

c) Ti quan ly, thanh 12 tai san chiu trach nhiem ve viec hoan thanh nghia vu nop thug cua doanh nghiep trong trthang hop pha san.

, 2. Trach nhiem hoan thanh nghia va thug trong,truong hop nguoi nOp thug cham dirt hoat dung khong thoc hien thit tuc giaithe, pha san theo quy dinh cna phap luat:

a) Doanh nghiep chdm dirt hoat dOng lchong theo thit tic giai the, pha san doanh nghiep chua hoan thanh nghia vu nOp thug thi chit' doanh nghiep to nhan, chit tich hoi dang thanh vien hoac chit ser,hitu cong ty trach nhiem it han, chit tich hal thing quan tri cong ty co phan, trthang ban quan tri cita hop tac xa chiu trach nhiem nap phan thug nq con lai;

b) HO gia dinh, ca than chdm dirt hog Ong kith doanh chua hoan thanh nghia vu nOp thug thi chu h0 gia dinh, ca nhan chiu trach nhiem nop phan thug no con lai;

c) To hop toe dram dirt hoar do, ng chua hoan thanh nghia vu nOp thug thi to truerng to hop tac chiu trach nhiem nOp phan time ng con lai.

Dieu 139. floan thanh nghia vu nep thug trong trtarng hqp t6 chat lai doanh nghiep

1. Truck khi duce t6 chirc lai, doanh nghiep c6 trach nhiem hart thanh

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nghia vu nop thue dOi yen hang h6a xuat khdu, nhap khAu.

2. Tsang hop doanh nghiep bi chirc 1g chua hoan thanh vu nOp thue truck khi to chile lai thi phai co van ban xac dinh nghia vu nop thue caa ffing doanh nghiep hinh thanh sau khi, to ,chire lai va cac doanh nghiep hinh thanh sau khi to chirc lai phai co cam kat bang van ban voi co quan hai quan ve viec se thgc hien nghia vu n'Op thue do doanh nghiep bi to chile lai chuyen giao.

3. Cu quan thue IchOng dugc bap ma so thud cho cac doanh nghiep hinh thanh sau khi to chi:re lai neu khong e6 xac nhan bang van ban cilia ea quan hal quan ve viec doanh nghiep da thus hien the quy dinh tai khoan 2 Dieu nay.

Dieu 140. Xfic nh4n huhu thanh nghia vu nCip thue

1. Khi co nhu eau xac nhan viec thuc hien nghia vu n'ep thue (bao gam xac nhan ,s8tien thue, tien chain n0p, tien phat va cac khoan da nOp khac va/hoac s8 tien thue da nOp ngan sach nha nu6c), ngtrai nOp time hoac ca quan quan lY nha nuerc co tham quyen phai co van ban d8 nghi xac nhan hoan thanh nghia vu nop thue gin TOng cue Hai quan, trong do neu ro cac non dung:

a) Ten nguai nOp thue, ma se thue;

b) NOi dung, mac ditch, yeu can the nhan;

c) Tai lieu chi:mg mink nOi dung you cau xac nhan (ban chap).

, Tracing hop, nguai nOp thue co you eau xac than thgc hien nghia vg nOp thue thi van ban de nghi phai do nguai dai dien theo quy dinh caa phap lug kY, thing dau;

2. Ca quan hal quan co trach nhiem kiem tra, xac nhan viec thgc hien nghia vu nOp thue khi nguai nen thue c6 van ban yeu eau theo dung quy dinh cua phap lug.

Truang hop kh8ng the than phai co van ban thong bao en the ly do Ichong xac nhan.

Twang hop can kiem tra, ciai chieu lg cac thong tin ve tinh hinh thgc hien nghia vu thue cua nguai nOg thue tru6c khi xac nhan, ca quan hai quan gfri thong bao cho nguai map thue bietbrf do chua xac nhan.

Thai han phai tra ket qua cho nguai nOp thue IA trong thai han 05 ngay lam viec ke tilt ngay nhan du h8 so you cau the nhan cua nguai nOp thue.

3. Trong thai gian 15 ngay (ke tilt ngay Tong cue Hai guan phat hanh van ban the than no thue), Cgc Hai quan tren ca sa chung tit, so sad). Ice toan thue xuat nhap khan kiem tra viec no thue caa doanh nghiep. Truang hop xac dinh doanh nghiep can no thue bao gOm ca so lieu teen he thong ke toan thue va cac truang hop khOng phan anh tren he thong nay lien quan den hog do, ng xuat nhap Ichau thi kip thai bao cao ngay ye Tong cac Hai quan de xac nhan lai tinh trang ng thue cilia doanh nghiep. Qua thai han neu tren neu Cue Hai quan Ichong thong bao ve Tong cue thi phai- chiu trach nhiem ve cac khoan ng cila•doanh nghiep-tai-

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don vi minh.

4. Tnremg hop doanh nghiep cif) yeu can xac nhan hoan thanh nghia vu nOp thue de giai the, cham dirt hoat dOng, Bong ma so thue, ke tir ngay Tong cue Hai quan phat hanh van ban xac nhan ng thue, neu doanh nghiep clang 141 lam thu tac xuat nhap khau tai Cue Hai quan thi phai nop du thue va cac khoan nOp ngan sfich Nha nuac lien quan den hoat dOng xuat nhap khau truarc khi nhan hang.

5. Xac nhan ng thue ctia TOng cue Hai quan cep gig tri sau 30 ngay ka tir ngay Icr van ban. Doanh nghiep phai cam ket khong có cac khoan ng thue va cac khoan phai nOp ngan sach Nha nuOrc lien quan den hog long xuat nhap,khau tinh den ngay k5r van ban va chin trach nhi'em truoc phap luat ve cac cam ket do.

Chuang VIII

MEM TRA SAU THONG QUAN

Dieu 141. Thu thap thong tin va xac minh phyc vu kiem tra sau thong quan

1. Thu thap th6ng tin

Ca quan hai quan co quyen yeu cau nguai ,khai hai quan,, cac co quan quan 15T nha nuerc, to chirc, ca. nhan co lien quan den hang hoa xuat khau, nhap khau cung cap thong tin phuc vu hog dOng kiem tra sau thong quan theo quy dinh tai Dieu 95, 96 Luat Hai quan va Dieu 107, 108 Nghi dinh s6 08/2015/ND-CP.

2. Xac minh phuc vu kiem tra sau thong quan

a) Trong truong hop can thiet, TOng cue twang TOng cue Hai quan, Cue truong Cue Kiem tra sau thong quan, Cue truong Clic Hai quan, Chi cue truong Chi cuc ICiem tra sau thong quan, Chi cue truong Chi cue Hai quan dirge xac minh tai cac cg quan quan 15r nha nuerc, to chirc, nhan co lien quan vecac van de nghi van, bat hop 15r hoac cac dau hieu vi pham phop luat trong ho so hai quan dang dirge hem tra;

b) Trong died gian thuc hien quyat dinh kiem tra tai try s& ngueri khai hai quan, truong hop can xac minh gap, Truong doan kiem tra sau thong quan dirge. time hien viec xac mitt theo quy dinh tai diem a, khoan nay;

c) Viec xac minh thuc hien bang hinh thirc giri van ban yeu cau va a nghi tra Igi bang van ban hoac cu nguai lam viec true tiep voci doi tugng xac minh theo giay giai thieu cua nguei yeu cau xac mirth Ka qua xac minh dirge ghi nhan bang van ban hoac bien ban lam viec.

Dieu 142. Kiem tra sau thong quan tai try so' ca quan hai quan

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1. Doi tuong, pham vi kiem tra

DOi tugng, pham vi kiem tra sau thong quan tai tru ser co quan hai quan dugc thvc hien theo quy dinh tai Dieu 79 Luat Hai quan.

2. Tham quyen quyat dinh kiem tra

, a) Chi ho

truemg Chi eve Hai quan c6 tham quyen quyatdinh kiem tra dei ved.cac ho so hai quan da th8ng quan trong then han 60 ngay ke tit ngay hang h6a dugc thong quan den ngay ky ban,hanh Quyet dinh hem tra, thulac dien phai hem tra theo quy dinh tai khoan 1 Dieu 78 Luat Hai quan (tit nhang 18 hang dal dugc kiem tra thvc to hang h6a tithe khi thong quan) ya cac truemg hop quy dinh tai diem a.2, diem b.2 khoan 2 Dieu 25 Thong to nay;

b) Coe truang Coe Hai quan c6 than quyen quyat dinh kiem tra doi ved cac ho so hai quan thuOc dien phai kiem tra theo quy dinh tai khoan 1, khoan 2 Dieu 78 that Hai quan (tit h8 so da hem tra theo quy dinh tai diem a khoan nay) bao got ca truing hgp quy dinh tai diem g.2 khoan 3 Dieu 25 Thong to nay tren co so' op dung quail lY rui ro;

c) Quyet dinh kiem tra sau thong quan tai try ser co quan hai quan thvc hien theo mau so 01/2015-KTSTQ Phu lvc VIII ban hanh kern theo Thong to nay.

3. Noi dung kiem tra

a) Ngired khai hai quan c6 nghia vv cung cap xuat trinh hgp clang mua ban hang h6a hoac cac hinh thirc c6 gia tri,tucmg throng hop clang, h6a don thuong mai, chimg tir van tai, cherng tir bao hiem, chimg than xuat xir hang hod,

khau tir thank toan, ho so, tai lieu ,k9 thuat dm hang Ma xuat khau, nhap khau lien quan den ho so dang duct kiem tra va c6 trach nhiam giai trinh nhang nOi dung lien quan; cu dai dien co tham quyen don lam viec ved co quan hai quan theo Quyet dinh kiem tra;

b) Trong qua trinh kiem tra, nOi dung kiem tra dugc ghi nhan tai cac bran ban kiem tra, kern cac ho so, chUng tir nguai khai hai quan giai trinh, chimg minh.

4. Mir lY kat qua hem tra

a) Truemg hop thong tin, ha so, chimg tir, tai lieu, nOi dung giai trinh cua ngued khai hai quan chung minh nOi dung khai hai quan la clang quy dinh phap luat thi co quan hai quan chap nhan not dung khai bao cila ngued khai hai quan, thong bao ket qua kiem tra;

b) Can cu quy dinh phap luat ve (hue, phap luat ve hai quan, phap luat lien quan den quail ly hang hea xuat khau nhap khau, phuong phap xic dinh tri gia tinh thue va thvc to ho so, chi:mg tir kiem tra, neu thuOc mot trong cac truemg hop clued day co quan hai pan kliting chap nhan nOi dung khai ban cua ngued khai hai quan, thong bao ket qua kiem tra, quyet dinh xir 19 ve thu6, xi/ 1y vi pham hanh chinh (neu c6):

b.1) Truong hop ngued khai hai quan Icheing cung cap di) thong tin, ha so,

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Chung tir, tai lieu theo quy dinh tai khoan 3 Dieu nay hoac IchOng giai trinh, khOng chUng minh duge nOi dung khai hai quan là &nag;

b.2) Trueng hop nguei khai hai quan khai khong dung, khong * khOng chinh xac: cac tieu chi

so to khai hai quan; khai tri gia; cac you to

lien quan den -viec xac dinh so thue phai nOp, chinh sach plan 19 dOi vol hang h6a xuat nhap khau; cac you to cif) lien quan anh hueng den not dung, phuong phap xac dinh tri gia nhu cac khoan dieu chinh, mei quan he dac biet, dieu kien, trinh to cac phuong phap xac dinh tri gia;

b.3) Trueng hop ha so, chUng tir, tai lieu ngthei khai hai quan cung cap cho co quan hai quan khong hop phap;

b.4) Trueng hop c6 sy mau than hoac khong phit hgp ve nOi dung ho cac chi:mg tai lieu trong ho so hai quan; gift he; so hai quan vad cac so,

Chung tir, tai lieu nQp, xuat trinh cho co quan hai quan theo quy dinh.

,c) Trueng hop nguei khai hai quan khong den lam viec hoac khong cung cap ho so, tai lieu theo quy dinh tai khoan 3 Dieu nay theo yeu eau dm co quan hal quan thi co quan hai quan >dr lY nen co se lc& qua kiem tra ho so, der liOu cua co quan hai quan hien c6; dong thiei cap nhat thong tin vao HO it , thong co s& d lieu elm TOng cyc Hai quan de dp dung ebien phap kiem tra doi \Tad to so hai quan, cac 18 hang xuat khau, nhap khau tiep theo cua ngtrei khai hai quan.

Trueng hop chua co se 6 kat Juan tinh chinh xac, hop phap, help le hocua so hai quan thi bao cao co quan hai quan c6 tham quyen xem xet thuc

hien kiem tra sau th8ng quan tai try se nguei khai hai quan theo quy dinh tai Dieu 143 Thong tu nay theo nguyen tat op dung quan 19T tin ro trong thei han toi da khong qua 45 ngay ke th ngay thuc hien kiem tra ghi tren Quyet dinh loam tra tai try sas co quan hai quan.

Trueng hop du co sat, Chi cpc truemg Chi cyc Hai quan, Chi cyc truong Chi cyc Kiem tra sau thong quan, Cue twang Cite Hai quan ban hanh quyet dinh an dinh thue, xi( 19 vi pham hanh chinh c6 lien quan (nett c6).

5. Thong bao kat qua kiem tra:

Tren co saf he so, du lieu, thong tin, nOi dung giai trinh cua nguei khai hai quan va ket qua Mein tra, trong thei han 05 ngay lam viec ke tir ngay ket thitc thei han kiem tra theo Quyet dinh kiem tra, ngtrei ky quyet dinh hem tra ky ban hanh Thong bao kat qua kiem tra gui cho nguei khai hai quan theo mau s6 06/2015-KTSTQ Phy lye VIII ban hanh kern Thong tu nay.

Quyet dinh !dam tra, ThOng bao kat qua kiem tra taitry ser co quan hai quan doge cap nhat tren He thong thong tin phyc vu kiem tra sau, thong quan trong,thei han chain that la 01 ngay keth ngay ky ban hanh Quyet dinh kiemtra, Ice ngay ky ban hanh Th8ng bao ket qua kiem tra.

Dieu 143. Kient tra sau thong quan tai tru so' nguiri khai hai quan

1. Cac truong hop kiem tra theo quy dinh tai Dieu 78 Luat Hai quan.

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2. Tang ewe truong Tang cyc Hai quan ban hanh ke hoach kiem tra sau thong quan hang nam.

3. Trinh ty, thfr tuc, thyc hien hem tra;

a) Quyet dinh hem tra (theo mau s6 01/2015-KTSTQ Phi; lyc VIII ban hanh kern theo ThOng to nay): Doi \Teri cac truong kip kiern tra theo quy dinh tai khonn 2, khoan 3 Dieu 78 Luat Hai quan, quyet dinh kieni tra duqc giri tryc tiep hoac bang thu ben dam, fax cho nguai khai hai quan trong theri han 03 ngay lam viec ke tit ngay ky va cham nhat 05 ngay lam viec tnrot khi tien hanh kiem tra.

Rieng truerng hop kiem tra the() dau hieu vi pham quy dinh, Ichoan 1 Dieu 78 Luat Hai quan &roc thyc hien ngay sau khi cong b8 guy& dinh kiem tra (trao tryc tiep cho nguai khai hai quan trong gia lam viec) khong phai thong bao truorc;

Truemg hoop thu thap thong tin de thyc hien kiem tra sau thong quan, co quan hai quan you cau nguai khai hai quan cung cap thong tin theo mau so 02/2015-KTSTQ Phu luc VIII ban hanh kern theo ThOng tix nay.

Truerng hoop sua deli, ba sung quyet dinh kiem tra sau thong quan thyc hien theo mau so 03/2015-KTSTQ Phu lye VIII ban hanh kern theo Thong to nay.

Truerng hop gia han thed gian kiem tra sau thong Tian thyc hien theo mau so 04/2015-KTSTQ Phu lyc VIII ban hanh kern theo Th8ng to nay.

Truerng hop hay quyet dinh kiem tra sau thong quan thyc hien theo mau so 07/2015-KTSTQ Phu lyc VIII ban hanh kern theo ThOng to nay;

b),Thyc hien kiem tra: co quan hai quan titan hanh kiem tra vao ngay ghi teen guy& dinh horn tra sau thong quan trir truerng hop bat lcha khang.

Ngueri khai hai quan cep trach nhiem chap hanh thai han quy dinh tai quyet dinh kiem tra -sau thong quan, cu nguai c6 tham quyen lam viec veri co quan hai quan; viec khong chap hanh quyet dinh kiem tra sau. thong quan dirge coi la khong tuan thu phap luat ye hai quan.

b.1) Cong ba guy& dinh kiem tra:

NOi dung cong b6 duce ghi nhan tai Bien ban ding ba theo mau se' 09/2015-KTSTQ Phu lyc VIII ban hanh kern theo ThOng to nay);

b.2) Pham vi kiem tra: Doan hem tra thyc hien kiem tra theo pham vi cua quyet,dinh kiemtra.,Truang hoop can ma rang pham vi kiem tra, thyc hien bao cao cap c6 tham quyen quyet dinh;

b.3) NOi dung kiem tra:

Nguoi,lchai, quan cat n a vu cung cap, nap, xudt trinh ha so, thyc to hang h6a xuat lchau, nhap khan theo quy dinh tai diem b, lchoan 3 Dieu 80 Luat Hai quan; dr dai dien c6 tham quyen tryc tiep lam viec voti. Doan kiem tra theo Quyet dinh kiem, tra cua co quan hai quan va theo yeu cau cua Truang doan. _

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Doan kiem tra thuc hien kiem tra theo cac nOi dung ten quyet dinh kiem tra, then yeu cau cna timg cuOc kiem tra xem xet hem tra ha' so hai quan, doi chieu nOi dung khai bao ved so ke toan, chimg tir ke toan, cac chimg tit khac, tai lieu, du lieu c6 lien quan den hang hod va kiem tra thuc to hang hod trong trubng hop can thiet va con dieu kien.

Cac nOi dung kiem tra duce ghi nhan bang cac hien ban kiem tra theo mdu so 08/2015-KTSTQ Phu luc VIII ban hanh kern theo Th.Ong tu nay, kern cac ho so, chimg tit, tai lieu do ngmbi khai hai quan cung cap, giai trinh, chimg minh de lam can cu xem xet ket Juan kiem tra.

4. Xir ly ket qua kiem tra:

a) Tnremg hop thong tin, he' so, chimg tit, tai lieu va not dung giai trinh cua ngued khai hai quan thing minh dugc nOi dung khai hai quan la dung quy dinh thi ho so hai quan dugc chap nhan;

b) Can dr quy dinh phap luat ve thue, phap luat ve hai quan, phap luat lien quan den quan 12 hang h6a xuat khau nhap khau, phucmg phap xac dinh tri gia tinh thue va thuc to ho so, chimg tir kiem tra, neu thuOc mot trong cac truong hop clued day ca quan hai quan khong chap nhan nOi dung khai bao cita ngued khai hai quan, dong theyi ban hanh ket luan kiem tra, quyet dinh xit lY ye thue, xfr 12 vi pham hanh chinh (neu co):

b.1) Ngueti khai hai quan khong cung cap day du ha so, tai lieu theo you cau cila co quan hai quan, doom kiem tra hoac khong giai trinh, khong chimg minh dugc nOi dung Thai hai quan la dung hoac can dr thong tin co quan hai quan thu thap dugc phat hien cac bat hop ly trong nOi dung khai bao nhung ngued khai hai quan khong giai trinh dugc;

b.2) True:mg hop ngued khai hai quan khai chua dung, chua day du, chua chinh xac: cac tieu chi tren to khai hai quan; to khai tri cac yeu to c6 lien quan anh,huong den nOi dung, phuong phap xac dinh tri gia nhu cac khoan dieu chinh, mad quan he dac biet, dieu kien, trinh tu cac phucmg phap xac dinh tri gia; cac yeu to lien quan den viec xac dinh s8 thue phai n0p, chinh sach quan ly doi veii hang h6a xuat nhap khau;

b.3) Truong hop h0 so, chimg tir, tai lieu nguai Thai hai quan cung cap cho co quan hal quan kh8ng hop phap;

b.4) Co su mau thuan hoac khOng phi hop ve nOi dung girra cac chang Ur, tai lieu trong he so hai quan; gala ho so hal quan khai, n0p, xuat trinh cho co quan hai quan yeti cac ho so, thing tit, tai lieuelm ngued khai hai quanym; gitra he so hai quan yeti sO ke toan, chimg ke toan; gilta ho so hai quan, sO ke toan, chUng tit ke toan NTH cac thing tiz tai lieu khac co lien quan.

c) Truemg hop ngued khai hai quan khong chap hanh quy& dinh kiem tra, khong giai trinh, cung cap h8 so, tai lieu theo yen cau elm co quan hai quan thi co quan hai quan xem xet quyet dinh xu 12 ye thue, xer ly vi pham hanh chinh theo quy dinh cua phap luat; cap nhat thOng tin vao He th8ng quan ly rui ro de

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•

ap dung bienyhap kiem tra cfm ca quan hai quan dal vesi ha so hai quan cac 16 hang xuat khau, nhap khau tiep theo cua ngued khai hai quan;

d) Kat !Ilan kiem tra:

d.1) Thai han gfri Du thao kat luan: Chain nhat 05 ngay lam viec ke tix ngay ket thin filth han kiem tra theo Quyet dinh kiem tra tren .ca sa not dung, pham vi, ket qua kiem tra da duce ghi nhan tai cac bien ban kiem tra, ngubi ban hanh quyet dinh kiem tra gfri du thao ket luan kiem tra cho ngued khai hai quan (bang email, fax, gfri buu dien hoc trao live tiep);

d.2) Thai han hoan thanh giai trinh: Chain nhat 05 ngay lam viec ke tir ngay het thed han giri du thao ket luan, ngued khai hai quan phai hoan thanh viec giai trinh (giai trinh bang van bauho'Ae lam viec true tiep) yeti ngued IcY guy& dinh hem tra ye the nOi dung lien quan den du thao kat luan; •

d.3) Trong thed han 05 ngay lam viec, rice ngay het thed han giai trinh cua ngubi khai hai quan, ngtrbi ban hanh Quyet dinh kiem tra có trach nhiem:

d.3.1) Xem xet van ban giai trinh cua nsued khai hai quan hoac/va. xem 'cot ket qua lam viec voi dai dien c6 tham quyen cua ngued khai hal quan trong trtrong hop con van da can lam ro da xem xot IcY ban hanh ban ket luan kiem tra;

d.3.2) KY ban hanh ban kat luan kiem tra:

Tang cue truang Tang cue Hai quan, Ctie truerng Cue Kim tra sau thong quan, Cyc truemg Cyc Hai quan, Chi cyc truang Chi eye, Klein tra sau thong quan (trong truong hop dirge Cyc truerng fly quyen) kat luan kiem tra theo mau so 05/2015-KTSTQ Phy lye VIII ban hanh kern Thong to nay, trong do ghi 65: can.cfr quy dinh phap luat, pham vi da thtre hien kiem tra, nOi dung da thin hien kiem tra, ket qua kiem tra, quan diem xfr lyr va kien nghi (nen co).

d) Doi ved truerng hgp kat luan kiem tra can coy kien ve chuyen mon caa co quan co tham quyen, ca quan hai quan chin do ca set kat luan thi then han ky ban hanh ket luan kiem tra la 15 ngay ke tiz ngay nhan &roc van ban Y kien cfia ca quan chuyen mon co tham quyen. Ca quan chuyen mon co tham quyen phai co Y hen bang van ban trong theri han 30 ngay ke tir ngay nhan duce yeu eau cua ca quan hai quan;

e) Cap nhat thong tin kiem tra:

Quyet dinh kiem tra, Kat luan kiem tra tai try soy ngueri khai hai quan dirge capthat tren He thong thong tin phut vu kiem tra sau thong, quan trong theri.han chain nhat 01 ngay ke ngay Icy ban hanh Quyet dinh kiem tra, ngay IcY ban hart Kat luan kiem tra tai try sa ngued khai hai quan. Cac nOi dung ye hanh vi vi ,pham, danh gia lien quan den ngued khai hai quan dirge cap nhat vao He thong de ap dung cac bien phap quanlY rui ro phi h9p.

Dieu 144. TO chat thcrc hien kiem tra sau thong quan

1. Tang eye tnrerng Tang cue Hai quan tã chin, chi dao, quan ly dieu hanh hoat dOng kiem tra sau thifing quan tren toan quoc; ky guy& dinh kiem tra, xfr lY

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ket qua kiem tra del vari truerng hop kiem tra theo khohn 2 Dieu 98 Nghi dinh so 08/2015/ND-CP:

a) Quyet dinh hem tra d6i voi truang hgp doanh nghiep uu tien dirge deg nhan theo quyet dinh dm Tong cue truong TOng cue Hai quan;

b),Quyet dinh kiem tra doi yea doanh nghiep thue hien cac du an trongdiem qu'oe gia;

c) Cac tap down, ging cong ty c6 co so san xuat hang h6a xuat khau hoac c6 nhieu chi nhanh boat do, ng xuat khau, nh'ap khau tai nhieu dia ban thuOc nhieu Cue Hai quan.

2. Cue trueng Cue Kiem tra sau thOng quan c6 trach nhiem:

a) Tham mini chi dao, ,quan 1y, kiem tra boat dOng kiem tra sau thongTian, huemg dan nghiep. vu kiem tra sau thong quan trong pham vi toan quoc va to chirc thue hien the cuOc kiem tra sau thong quan, chi dao, tO chire, quail 1Y the down Iciem tra trong qua trinh kiem tra tai try s& ngueri khai hal quan de dam bao viec thue hien va xf.r ly ket qua hem tra theo quy dinh;

b) Ky guy& dinh kiem tra, to chirc thuc hien quy& dinh kiem tra, 15/ ket qua kiem tra, kY quyet dinh an dinh thue (nen co) doi voi sac truerng hop kiem tra theo khoan 1, 2 Dieu 78 Luat Hai quan trong pham vi town gam va the truerng hgp kiem tra theo ke hoach do TOng cue truang T8ng cue Hai quan ph& duyet trir cac truemg hop nett tai khoan 1 Dieu nay;

c) Thira ny quyen kY quyet dinh, t6 chile thue hien kiem tra sau thong quan va ket luan kiem tra, xir 1Y ket qua kiem tra sau thong quan theo Dieu 100 Nghi dinh so 08/2015/ND-CP, truOng hgp an dinh thue,kien nghi, bao Tong cue truong Tong cue Hai quan throe khi quyet dinh an dinh thue deli voi cac truerng hop dirge quy dinh tai khoan 1 Dieu nay theo uy quyen dm Tong cue throng Tong cue Hai quan;

d) Xu phat vi pham hanh chinh trong tinh vire hai quan theo tham quyen quy dinh ve xir phat vi pham hanh chinh.

3. Cue, truerng Cue Hai quan chiu trach nhiem chi dao, quan 1Y, kiem tra hoat dOng hem tra sau thong quan trong pham vi dia ban quan 15r; to clam thue hien cac cuOc kiem tra sau thong quan hoac phan cong Chi ewe tn.rong Chi cue Kiem tra sau thong quan tO chire, thut hien; chi dao, to chat, quan 1Y doan kiem tra trong qua trinh kiem tra tai try so ngueri khai hai quan de dam bao viec thue hien va xu ly ket qua hem tra theo quy dinh.

Truerng hgp kiem tra sau thong quan tai tru so ngued khai nam ngoai dia ban quan 1y thi bac) cao Tang cue truang TOng cue Hai quan xem xet phan cong.

4. Chi cue truerng Chi cue Kiem tra sau thong quan co trach nhiem:

a) Thira fly quyen ley quyet dinh, to chfre thuc hien hem tra sau thong quan va xir 1y lc& qua kiem tra sau thOng quan doi v6i the truang hop dirge

4 e

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quy dinh tai Dieu 100 Nghi dinh se) 08/2015/ND-CP theo uy quyen cua Coc trueng Coc Hai quan;

b) Xer phg vi pham hanh chinh trong HMI vuc hai quan theo tham quyen quy dinh ve xer phg vi pham hanh chinh;

c) Tham muu, to chirc, quantly, huemg a hog dOng kiem tra sau thong quan ten dia ban Coc Hai quan. Tong hop, theo doi so lieu, nem tinh hinh hoat

nhan cac bao cao ve 1(61 qua cac cuOc kiem tra sau thong quan cac Chi eve Hai quan de tham muu de xuat Coc trueng Coe Hai quan, Coc truemg Coe Kiem tra sau thong quan chi dao thus hien th6ng nhat, hien qua, tranh trimg lap;

d) Cap that thong tin, he so, ket qua kiem tra sau thong quan, bao cao ket qua hem tra sau thong quan theo quy dinh cua Tong coc Hai quan.

5. Chi eve truegg Chi coc Hai quan

a) Ky quyet dinh, tã chirc thtrc hien kiem tra sau thong quan va. xir 15T ket qua hem tra sau thong quan doi voi cac truemg hop duce quy dinh tai diem a, khoan 2 Dieu 142 Thong tix nay;

To chirc thtrc hien kiem tra sau thong quan theo phan ding cua Cpc truemg Coc Hai quan;

b) Xir phg vi pham hanh chinh trong Firth we hai quan theo them quyen quy dinh ve xer phat vi pham hanh chinh;

c) Cap that thong tin, h8 so, ket qua kiem tra sau thong quan, bao cao ket qua hem tra sau thong quan theo quy dinh dm Tong coc Hai quan.

Dieu 145. Trach nhqm giai quyet khieu nai trong hnh vire kiem tra sau thong quan

, 1. Ngtred giai quyet khieu nai c6 trach nhiem to chile thgc hien giai quyet khieu nai dam bao nguyen the khach quart; kh8ng giao nhiem vu tham muu giai guy& khieu nai cho don vi da tham mut ban hanh (guy& dinh hanh chinh dang bi khieu nai.

2. Trach nhiem cua cac don vi giai quyet khieu nai:

a) Chi coc truang Chi coc,Kiem tra sau thong, quan, Chi coc truemg Chi eve Hai quan thtrc hien giai quyet khieu nai len 1 doi voi cac quyet dinh hanh chinh do Chi cue truemg Chi cue Kiem tra sau thong quan, Chi coc tnxeyng Chi coc Hai quan ban hanh.

b) Coe tnreng Coc Hai quan:

b.1) Thot hien giai quyet ichi6u nai ran 1 doi \Teri cac quyet dinh hanh chinh do Coe truemg Coe Hai quan ban hanh;

b.2) Thorc hien giai guy& khieu nai Mn 2 dOi yeti cac quyet dinh hanh chinh do Chi cue truemg--Chi coc-Kiem tra sau-thong quan;-Chi coc truemg Chi

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cuc Hai quan ban hanh.

c) Cyc truang Cyc Kiem tra sau thong quan thus hien giai quyet khieu nai lan 1 doi yen cac quyet dinh hanh chinh do Cuc truang Cuc Kiem tra sau thong. quan ban hanh.

d) Tang cuc truerng Tang cuc Hai quan:

d.1) Thgc hien giai qyyet khieu nai 16 1 dai ved cac quyet dinh hanh chinh do Tong cuc twang Tang cuc Hai quan ban hanh. Don vi Thanh tra thuOc Tang cuc Hai quan chin trach nhiem tham mau cho Tong cuc truang Tang cue Hai quan giai quyet khieu nai;

d.2) Thyc hien giai quyet khieu nai 16 2 doi \red cac guy& ,dinh hanh chinh do Cue truerng Cue Hai quan ban hanh. Cuc tnrang Kiem tra sau thong quan chiu trach nhiem tham muu cho Tong cuc truang Tong eye Hai quan giM quyet khieu nai;

d.3) Thyc hien giai quy& khieu nai lan 2 dai voi cac guy& dinh hanh chinh do Cuc truang Cuc Kiem tra sau thong quan ban hanh. Don vi Thank tra thuOc Tang cue Hai quan chiu trach nhiem tham mint cho Tong cuc truerng Tong cuc Hai quan giai quyet khieu nai.

e) BO truang Bo Tai chinh giai quyet khieu nai lan 2 &Si vOi quyet dinh hanh chinh chinh do Tang cuc tnrerng Tong cuc Hai quan ban hanh. Thanh tra BO TM chinh tham mint cho BO truang BO TM chinh giai quyet khiou

Chuang IX

TO CHITC THVC HIEN

Dieu 146. Quy dinh ve bieu mau nghib vu, bieu mau bao cao tai Lu'ar Hai quan va Nghi dinh so 08/2015/ND-CP

Can dr tham quyen ban hanh cac bieu mau quy dinh tai Luat Hai quan va Nghi dinh so 08/2015/ND-CP, BO TM chinh ban hanh kern Thong to nay Phy lye IX cac bieu mau gam:

1. ivau s6 01. Ban lee hang haa qua canh khong qua lanh tha id& lien.

2. Mau so 02. Bang ke tam nhap hoac tam xudt container/ban mem rZing.

3. Mau s6 03. Don de nghi thanh lap dia diem (kho ngoai quan, dia diem thu gom hang le, dia diem lam thir tvc hai quan tai tang xuat khau, nhap khau hang haa duce thanh lap trong not dia, kho. hang khong keo dai, dia diem lam thu. Ale quan ngoai khau, dia diem kiem tra tap trung).

4. Mau so 04. Bao cap tinh hinh stiz dung nguyen lieu dua vao, dua ra kho bao thue theo quy.

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5. Mdu so 05. Bao cao tinh hinh sir dung dna vac), dua ra kho bao thue theo dam.

Dieu 147. Dieu khofin chuyen tiep

1. DOI veri cac hop dong gia cong da dirge thong bab cho ca quan hai quan va ter khai hai quan nhap san xuat xuat 1(h/du dal dang kY Ste ngay Thong to nay c6 hieu lye nhung chua bao cao qtryet toan thi viee bao cab quyet toan thyc hien theo quy dinh tai ThOng to nay.

Doi veri cac doanh nghiep the xuat dang ap dung quy dinh flop bao cao guy& toan theo quY thi Ichong phai nOp bao cao quyet toan quy I nam 2015. Viec bao cao quyet toan Urge hien theo quy dinh tai Thong to nay.

2. Hang 116a dua vao kho ngoai quan, kho CFS truac ngay Luat Hai quan so 54/2014/Q1113, Nghi dinh so 08/2015/ND-CP va Thong to nay c6 hieu lye thi theri han gird kho ngoai quan, khb CFS; thil tgc xuat kho ngoai quan, CFS thyc hien theo quy dinh tai cac van ban nay.

• Dieu 148. Trfich nhiem thyc hien

1. TOng cyc truerng Tang eye Hai quan can dr vao hthang clan .tai Thong to nay huang dan cac dan vi hai quan thus hien thong nhat, bao dam vita tao dieu kien thting thoang cho hog dOng xuat khau, nhap Ichau, vita thyc hien tot clang tac quan 1y hai quan.

2. Ca quan hai quan nai c6 tham quyen thyc hien,thir tyc quan; kiem tra, giam sat hai quan; thue xilat khau, thue nhap khau va quan ly thue doi voi hang hoa xuat khau, nhap khau theo dung quy dinh tai Thong to nay. Qua trinh thyc hien co phat sinh wrong mac, ca quan hai quan, ngueri khai hai quan, nguai nOp thue bao cao, phan anh cu the ye BO Tai chinh (Tong eye Hai quan) de dirge xem xet, huang clan giai quyet tong truerng hap cu the.

Dieu 149. Hien lye thi hanh

1. ThOng to nay c6 hieu lyc ke tir ngay 01 thang 4 nam 2015.

Rieng diem d.2 khoan 1, diem d khoan 4 Dieu 42; khoan 4, khoan 7, khoan 8 Dieu 133; Dieu 135 Thong to nay c6 hieu lye thi hanh ke tit ngay Luat so 71/2014/QH13 ve sira 6i, b6 sung mot so dieu ctia. cac Luat ye thue co hieu lye (tir ngay 01/01/2015).

, • Cach xac dinh tien cham nOp doi vbi cac to lchai hal quan clang IcY truac

ngay 01/01/2015 nhung ngueri nOp thue cham nop thue va thyc hien nOp thue tit ngay 01/01/2015 thi thue hien theo huerng dan tai Dieu 133 Th'Ong to nay.

2. Thong to nay hal

a) Thong to so 94/2014/TT-BTC ngay 17/7/2014 quy dinh ve thu tyc hai quan, kiem tra, giam sat hai quan dOi voi mot so log hang haa kinh doanh tam nhap tai xuat, chuyen khan va giri kho ngoai quan; xis 15r doi veri truerng hap tit

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chai nhan hang;

b) ThOng tu so 22/2014/TT-BTC ngay 14/2/2014 cna B6 ,Tai chinh quy dinh thu tuc hai quan din tit dal vai hang hoa xuat khan, nhap khan thuong mai;

c) Thong tu so 128/2013/TT-BTC ngay 10/9/2013 cila BO Tai chit-1h quy dinh ye thit Ate hai 3uan; hem tra, giam sat hai quan; thue xuat Mau, thue nhap khau va quan 1Y thue doi veri hang hod xuat khan, nhap khau;

d) Thong tu s6 196/2012/TT-BTC ngay 15/11/2012 cila BO TM chit-1h quy dinh thu tuc hai quan lien tit doi yeti hang h6a xuat khan, nhap khau thuong mai;

d) Thong tu so 186/2012/TT-BTC ngay 02/11/2012 oila. BO Tai chinh quy Binh mau, phu luc to khai hang hoa qua canh va the dO in, phat hanh, quan 1Y, sir dung to khai, phu luc to khai hang hoa qua canh;

e) Thong tu s6 183/2012111-BTC ngay 25/10/2012 cua BO Tai chinh va viec quy dinh man to khai, phu luc to khai hang h6a nhap, xuat kho ngoai quan va viec sir dung to khai, phu luc to khai hang him nhap, xuat kho ngoai quan;

g) Thong tu s8 15/2012/TT-BTC ngay 08/02/2012 dia. BO Tai chinh ban hanh matt to khai hang hod xuat khau, nhap Ichau;

h) ThOng tu so 190/2011/TT-BTC ngay 20/12/2011 dm BO Tai chinh quy dinh mau to khai, phu luc to khai hang hod xuat khau, nhap khau phi mau dich va the dO in, phat hanh, quan 1Y, sir dung to khai, phu hie to khai hang h6a xuat khan, nhap Ichau phi mau dich;

i) ThOng to s6 45/2011/TT-BTC ngay 19/5/2011 dm BO TM chinh ye quy dinh thu tuc hai quan doi ved hang hoe van tai da phuong thirc qutc t6;

k) Thong tu so 45/2007/TT-BTC ngay 07/5/2007 cna BO Tai chinh va viec huOng dan thuc hien thue suat thue nhap khan uu dai dac biet;

1) ThOng tu s6 13/2014/TT-BTC ngay 14/1/2014 dm BO Tai chinh quy dinh thit tuc hai quan doi vai hang hoa gia ding vai thuong nhan nuac ngoai;

m) Thong tu so 175/2013/TT-BTC ngay 29/11/2013 cita BO Tai chinh quy dinh va dp dung quan ly riu ro trong hoat dOng nghiep vg hal quan;

n) Thong tu so 237/2009/TT-BTC ngay 18/12/2009 cila BO TM chinh huOng dan xu ly thue nhap khau, thug gia tri gia tang doi voi nguyen lieu, may m6c nhap khau theo hop dOng gia cong, san xuat hang xuat khau nhung bi hu hong, ton that do nguyen nhan Ichach quan nhu: bi thien tai, hoa hoanc tai nan bat ng6;

va cac nOi dung hurt:mg an va thu Ate hai quan; hem tra, giam sat hai quan; thue xuat khan, thue nhap khau va quan ly thue dOi vol hang h6a xuat khau, nhap khan do BO TM chinh ban hanh truec ngay Thong tu nay co hieu lye thi hanh Ichong phi; hop veri huong dan tai Th8ng tu nay.

214

3. Qua trinh thuc hien, neu cac van ban lien quan de cap tai Thong to nay dugc situ dei, bo sung hoac thay the thi thgc hien theo van ban mai duce sira doi, be sung-hoac thay theA/

Nol nhfin: - Thu &Ong Chinh Mtn; cac Pito TTCP; - Van phOng TW Hang va cac Ban cna Hang; - Van pining Tong Bi tine; - Van phong Quoc HOi; - Van phong Chit tich nutc; - TOa an Nhan dan Tai cao; - Vien kie'm sat Nhan dan Toi cao; - Kiem toan Nha ntroc; - Cac BO, ca quan ngang BO, ca quan thuOc Chinh phu; - UBND tinh, thanh pito true thuOc TW; - Pilling Thuang mai va Ceing nghiep Viet Nam; - Cite Kiem tra van ban (BO Tu phap); - Ctic Hai quan cac tinh, thanh ph6; - ang bao; - Website Chinh phn; - Website T6ng cue Hai quan; - Luu VT; TCHQ (4600

Do HoAng Anh Tan

215

Phu ltic I BANG Kt THAM GIA KET NOI V61 HE THONG

nOi VatiI NGU'UI KHAI HAI QUAN (Ban hanh kem Thong to so 38/2015/TT-BTC ngay 25/3/2015

caa BO Tai chinh)

I. ThU tuc tang ky tham gia ket not vofri He thOng

1. T8 chat, ca nhan c6 nhu can tham gia clang ky ket n6i voi He thong (cluoi day goi tat là "nguari sir dung") truy cap ding thOng tin then tir hai quan (dia chi: https.//www.customs.gov.vn) de thvc hien dang icy thong tin Chi tiet cac chi tieu thong tin can cling ky duce the hien tai phu luc IA: "Chi tieu dang Icy? thong tin cloi Writ to chirc c6 ma so thue" hoac phu luc 1B: "Chi tieu Tang Icy th8ng tin deli vad ca nhan c6 ma so thue" hoac phu luc 1C: "Chi tieu (tang ky th8ng tin doi veri nguari sir dung khong do ma so thue".

2. Trong thei gian 01 ngay lam viec ca quan hai quan kiem tra nOi dung tang ky eV a ngueri sir dung va than hoi ket qua th8ng qua cong thong tin then tir hai quan:

a) Trueng hop thongtin cung cap khong day khong phi]. hop cu quan hai quan giri you cau sira doi b8 sung thong tin tol ngued sir dung;

e b) Trueng hop thong tin cung cap day du, phi" hop co quan hai quan phan cho ngueri sir dung cac thong tin ve tai khoan ngueci sir dung va thong tin ket

not teri He thong;

c) Trueng hop to choi th8ng tin clang ky cua ngtdri sir dung, co quan hai quan se thong bao re lY do tir ch6i.

3. Sau khi than doge th8ng tin phan hai tir co quan hai quan, ngueri sir dung thvc hien:

a) Truemg hop co quan hai quan yeti cau sira doi, 138 sung thong tin, nguei sir dung stira cloi, bo sung thong tin then you cau lea giri thong tin sau khi sira doi tai cc( quan hai quan;

b) Truang hop co quan hai quan chap than thong tin dans ky, ngueri sir dung clang nhap cong thong tin then tir hai quan de tra cim ket qua dang Icy thanh cong va thay thei mat lchau truy cap.

II. Thu tux sira doi, 134 sung thong tin 'fang lit sir dung He fitting

l I. Khi siratoi, b8 sung th8ng tin to clang 4, ngtrei sir dung dang nhap vao cong thong tin then tir hai quan, thvc hien chirc nang sira thong tin clang Icy va giri yeu cau stira ded, be) sung thong tin nay den co quan hai quan.

2. Co quan hai quan ki8m tra nOi dung sira &A, bo sung cila ngtrai sir dung va than Wei lc& qua then cac truemg hop nhu neu tai di8m 2 muc I Phu luc nay.

•

216

ThU tuc MIST hi0 hp thong tin ski dung Hg thong

1. Truang hcrp huY hieu lye thong tin cta dang ky tren He thong, nguai sir dung &Aug nhap vao cong thong tin dien to hai quan, thut hien chirc nang yeti eau huY hieu lye thong tin (ling icY va gui yeti cau huST hieu lye thong tin thy tai ca quan hai quan.

2. Ca quan hai quan lciem tra yOu eau huY hieu lye thong tin da dang Icy Cita ngtrixi Sir dung va phan hoi ket qua kiem tra tai nguari sir dung thong qua cong thong tin dien tir hai quan.

• 4

217

Phu Itic lA

CHI TIEU HANG Kt THONG TIN DOI VOI TO CHit CO MA SO Tat

(Ban hanh kern Thong to so 38/2015/TT-BTC ngay 25/3/2015 caa BO Tai chink)

STT Ten tieu chi Bit bueoc

Lip Danh

Inv lui

I Th8ng tin chung

1 Ten ngtthi dai dien x

2 Dia chi dm to chi:re x

3 Ma so thus da t6 chi:re x

4 Linh we hoat &Ong x x

5 SO lugng ma so dinh danh oh to chirc (User Code)

x

II Thong tin nguiri thit hien khai hii quan dm to chat

1 Don vi true thuOc (User Code) x x

1 H9 ten x x

2 So chUng minh thu (hoac ho chiau) x x

3 SO chung nhan khai hai quan x

4 Email x x

5 Mph vkic hog dOng x x x

III chit mr so

I SO dinh danh chUng thu so (Serial x Number)

2 Ten don vi cung cap dich vu chimg thu so

x x

3 Ten nguai dugc cap chung thu so

4 Ngay hieu lye x

5 Ngay hat hieu lye x

6 Khoa ding khai (Public Key) x

• S

218

Phu hie IB

CHI TIEU BANG Kt THONG TIN DOI Vth CA NHAN CO MA se THUE

(Ban hanh kem Thong to so 38/2015/'11-BTC ngay 25/3/2015 cna BO Tai chink)

STT Ten tieu chi Bit

buOc L4p

Danh Inv 10

I Thong tin nguoi khai hai quan

1 H9 ten nguoi khai hai quan x

2 Dia chi nguoi khai hai quan x

3 Mai s6 thud ngtrOi khai hai quan x

4 Se clUmg minh thu (ho4c he chieu) x

5 S6 dien thogi.

6 Email cila nguOi khai hai quan x

7 Ghi chit

II Chir 14 sti

1 SO dinh danh chimg thu s6 (Serial x Number)

2 Ten don vi cung carp dich IT chUng thu so , x x

3 Ten nguoi dirge cap chi:mg thu 56 x

4 Ngay hieu hie x

5 Ngay hat hieu lyc x

6 Khoa cong khai (Public Key) x

•

219

Phy lire 1C

CHI TIEU BANG Kt THONG TIN 001 VCII NGUtill Sir DUNG KHONG CO MA SO THUE

(Ban hanh kern Thong to so 38/2015/TT-BTC ngay 25/3/2015 clia BO Tai chink)

STT Ten tieu chi Bit bugc

Lip Danh muc lyi

I Tilling tin nguiri khai hai quan

1 Ten nguiyi khai hai quan x

2 Dia chi nguai khai hai quan x

3 Ma so dinh danh (do ca quan hai quan cap) x

4 Sg chimg minh thu ( hoc hg chieu) x

5 Sg dien thoai x

6 Email dm nguai khai hai quan x

7 Ghi clua

II Chit kS, s6

1 Se dinh danh chimg thu s6 (Serial Number) x

2 Ten don vi cung cap dich vu chimg thu so x x

3 Ten nguai dugs cap chimg thu so x

4 Ngay hieu lire x

5 Ngay het hieu luc x

6 Khoo. ding khai ( Public Key) x

(Nguoi sie dung kh6ng co ma so thug &fay ca quan hai quan cap ma so clinh danh thay cho ma so thug)

220

Phu lye II CHI TIEU THONG TIN LIEN QUAN DEN THU TUC HAI QUAN

DIEN TIY D(5I VOI HANG HOA XUAT KHAU, NHAP KHAU

(Ban hanh kern Thong to so 38/2015/11-BTC ngay 25/3/2015 caa BO Tai chinh)

1. Danh sach cac chfrng tie khai bac) qi

1

1

TO khai hai quan dien tit doi v6i hang nhap lchau

2 TO khai hai quan then to del vth hang xuat Ithau

3 Ban ke hoa don tong

4 Th6ng tin clang 14 Danh mvc mien thue

5 Thong tin Ta khai van chuyen hang h6a

6 TO khai bo sung sau thong quan

7 TO khai dua hang ye bao quan

8 TO khai giai phong hang

9 TO khai dua hang ye dia diem kiem tra

2. Chi tieu thong tin khai bao

STT ' Chi tieu '

,.., thong tin 8 tal;ghi c It: Bang itia:t

Min so 1

To? khai dien tie nh4p khAu

Khi thuc hien dang ky tru6c th6ng tin hang hoa nhap khau.

1.1 SO to. khai Khorig phai nhap lieu, he thong to dung cap so to khai. Luu y: co quan Hai quan va cac co quan !chat co lien quan sir dung 11 Icy to dau dm so to khai. Ky to thin 12 chi the Men so lAn khai bo sung.

1.2 S6 t& khai &au tien

6 1: Chi nhap lieu trong trurang hop 16 hang c6 nhieu hon 50 dung hang hoac cac truang hop phai tach to khai khac. Cach nhap nhu sau: (1)D6i vai tO khai dau tien: nhap vao chit

(2)Tir tO khai thu 2 ft& di thi nhap s6 to khai dau tien

45 2: Nhap so thin to eta ttr khai ten tong

221

STT

. . Chi hen !hong hn ,.

MS ti, ghi dui Bang ma

so to khai cita 16 hang. 6 3: Nhap tong so ter khai dm 10 hang.

1.3 SO ter khai TN- TX Mang ling

Chi nhap lieu 6 nay trong the tubing hqp sau: (1), Tracing hqp tai nhap cita 16 hang tam xuat thi nhap so ter khai tam xuat tuong Ling. (2) Tnrang hqp nhap khau chuyen tieu thy not dia tha 10 hang tarn nhap thi nhap s6 to khai tam nhap tuong Ling. (3) Ngueri ma ter,khai tam nhap va ngubi ma tg khai tai xuat phai la mot. (4) TO khai ban dau phai cOn hieu lye (trong then han dugc phep luu gift tai Viet Nam).

1.4 Ma loai hinh Ngued nhap khau theo ho so, myc dich nhap khau tha 16 hang de chgn mot trong cac loai hinh nhap khau theo htremg (can dm Tong cyc Hai quan. Tham khao bang mA loai hinh tren website www. customs. gov.vn

X

1.5 MA phan loai hang hga

Neu hang h6a thuOc melt trong cac trugng hqp sau day thi bat buOc phai nhap mA tuong Ling sau: "A": Hang qua bieu, qua tang "B": Hang an ninh, qmgc pheng "C": Hang ciru trg khan cap "D": Hang phOng cheng thien tai, dich benh. "E": Hang vien trq nhan dao/Hang vien trg IchOng hoan lai "F": Hang buu chinh, chuyen phat nhanh "G": Hang tai san di chuyen "H": Hang hga duqc sir dung cho PTVT xuat nhap canh "I": Hang ngoai giao "J": Hang khac theo quy dinh dm Chinh phi' "K": Hang bao quan clac biet Luu )11: CM sit dung ma "J" trong truOng hqp Chinh phii co van ban Hong. Hang hga thong thugng kheng chgn ma nay.

1.6 MA hieu phuong Can cu phuong thice van chuyen de Iva 222

STT Chi Oen ,, ' tin

Mo 61 , ghi cilia , Bang matilting

thirc van chuyen chon mot trong cac ma sau: "1": Huang khOng "2": Dueling bien (container) "3": Huang bien (hang red, long...) "4": Huang b* (xe tai) "5": Huang sat "6": Dui:mg song "9": Khac Luu y: - Chgn ma tuang img \red phuong thre van chuyen hang nhap khau dr nuac ngoai ve dm khau nhap cloi veri twang hap hang &mg chung container vao kho ,CFS. Vi dy: truang hop hang van chuyen clueing Men dOng chung container chon ma "3". - Cac trudng hop sir dung ma "9": , , 1. Van chuyen hang Ma nhap khau bang cac phuong fink )(hoz v&i cac phuong thirc tir ma "1" den, ma "6". Vi du: van chuyen bang, duemg 8ng, day cap,... 2. Nhap khan tai ch8; hang nhap vao kho ngoai quan. - Truemg hop hang hoa mang theo nguai nhap canh qua clueing hang lchong, nhap ma "1"; twang hop qua throng bien, nhap ma "3".

1.7 Phan loci ca nhan/t8 cline

Thy theo tinh chat giao dich, chon mot trong cac mai sau: MA "1": Ca nhan gin ca nhan Ma "2": TO choc/cong,ty gai ca. nhan MA "3": Ca nhan gin t8 chfrecOng ty , MA "4": To chirc/Cong ty gui to chat/Gong ty MA "5": Khac

1.8 Co quan Hai quan

(1) Nhap ma Chi cyc Hai quan nai clang Icy ter khai hai quan theo quy dinh cila phap luat. Trueng hop Ichong nhap, He th8ng se to dOng 'cot dinh ma Chi cuc Hai quan clang kY to khai chra teen dia diem km gift hang cher thong quan. (2) Tham kith) bang "Ma Chi eve Hai quan-Doi thu tyc" tren website Hai quan: www.customs.gov.vn

X

223

STT Chi tieu thang tin Mo tä, ghi Chu Wang ma

1.9 Ma b0 phan xi( ly to khai

(1) Nhap mai DOI thir toc xir 11r to khai. (2) TnrOng hop khOng nhap, He thong se to dOng xac dinh ma. Doi thir toc xir lY to

X khai dtra tren ma HS. (3) Tham khao bang "Ma Chi eye Hai quan-Doi thi' tvc" tren website Hai quan: www.customs.gov.vn ,

1.10 Thai han tai xuat khau

Truemg hop ma to khai theo loai hinh tam nhap thi can cu quy dinh ve theri han hang tam nhap dirge km tai Viet Nam tuong img de nhap ngay het han theo dinh dang ngay/thang/nam.

1.11 Ngay khai bao (do kien)

Nhap ngay/thang/na'm do kien thoc hien nghiep vu IDC. Tnremg hop khong nhap, he thong se to dOng My ngay thus hien nghiep vo. nay.

1.12 MA ngueri nhap khau

Nhap ma so thu8 dm ngueri nhap khau. Ltru y: - Truerng hop nguOi nhap khau da dang Icy sir dung VNACCS va la ngueri thoc hien IDA thi he thong se to dOng xuat ra ma ngudi nhap khau. - Truerng hop chit hang nuare ngoai thue kho ngoai quan thi ma nguiyi nhap khau la ma caa chi' kho ngoai quan hoac ma cim dai lY lam thil Wc hai quan. „

1.13 Ten nguoi nhap khau

Nhap ten dm ngueri nhap khau. Luu Y: - Truemg hop chit hang nu& ngoai thue kho ngoai quan thi ten ngtrefi nhap khau la ten cila chill kho ngoai quan hoac ten dm dai ly lam thit toc hai quan - Truerng hop ngueri nhap khan da (tang lcy sir dung VNACCS hoac da nhap "ma nguari nhap khau" thi he thong se to do, ng xuat ra ten ngueri nhap khau.

1.14 MA bu-u chinh Nhap ma buu chinh dm ngued nhap khau (nett co).

1.15 Dia chi ngueri nhap khau

(1) Nhap dia chi cita ngueri nhap khau, khong can nhap trong truemg hop he thong to dOng hi8n ail. (2) Truong hop dia chi cila ngtali nhap

224

STT Chi tieu thong tin

MO ti, ghi chti Bang ma

khAu ma he thong hien thi khOng diing, thi nhap vao dia chi chinh xac. (3) Truang hqp nguoi nhap khau dal 'tang k5r sir dung VNACCS va la nguoi thvc hien IDA thi khong can nhap lieu.

1.16 So dien thogi, ngued nhap khau

(1), Nhap so dien thoai cita nguOi nhap khau (khong sir clung dau,gach ngang). , Neu he thong to dOng hien thi, khong can nhap lieu. (2) Truang hqp so dien thoai oh nguOi nhap khau ma he thong hien thi khong dung, thi nhap vao so dien thoai chinh xac. (3) Truang hop ngued nhap khau da clang k51 sir dung VNACCS va IA ngtroi thvc hien IDA thi khOng can nhap lieu.

1.17 Ma ngued fly thac nhap khau

Nhap ma so thue dm ngueri illy thac nhap khau.

1.18 Ten ngueri fly that nhap khau

Nhap ten ngued fly thac nhap khAti.

1.19 Ma ngued xuat khau

Nhap ma ngued xuat khau hoac ma chi' hang mak ngoai trong truang hqp gni kho ngoai quan (nen co).

1.20 Ten ngued xuat khau

(1) Nhap ten ngued xuat khau hoac ten chi' hang nu6c ngoai trong tnierng hop giri kho ngoai quan (neu chug dang ki vao he thong). (2) Twang him) da clang ki, he thong se to dOng xuat ra. Ltru 3?: - Nhap ten ngtroi xuat khAu (ngtroi ban) theo hop dOng mua ban hang h6a nhap khau (ke ca truemg hop mua ban qua ben thir ba); - Truang hip hop dOng mua ban ce, dieu khoan chi dinh nhan hang tai Viet Nam (nhap khau tai cho) thi ten nguiri xuat khau IA ten nguei mua hang tai nuarc ngoai; ghi ngued duce chi dinh giao hang (tai Viet Nam) tai 0 ten nguen ity thac xuat khau; - Chap nhan ten viet tat hoac ten rut g9n

$

225

STT Chi tieu thong tin -IVIii tu, ghi chti Bang ma

dm ngudi xuat khan.

1.21 MA buu chinh ngueri xuat khau

Nit ma buu chinh cita ngueri xuat khau (neu co)

1.22 Dia chi O 1: Nhap ten dudng va s6 nha/s6 hom thu buu dien (P.O.BOX). Ngudi khai chi phai nhap lieu neu he thong khong to &Ong hO trg. Nhap vao ten throng va so nha/so hOm thu buil dien chinh xac neu thong tin do he thong hien thi khong chinh xac. (5 2: Nhap -dap ten clueing va s6 nha/s6 horn thu buu dien (P.O.BOX). O 3. Nhap ten thanh phi!). Ngueri khai chi phai nhap lieu nett N thong khong to dOng ho trg. Nhap vao ten thanh pho chinh xac neu thong tin do he thOng hien thi khOng dung. 6 4: Nhap ten nude. Ngudi khai chi phai nhap lieu neu he thong khong to dOng hO trg. Nhap vao ton nuerc chinh xac neu thong tin do he thOng hien thi khong dung.

1.23 MA nude (1) Nhap ma nude ngudi xuat khan gOm 02 ki to theo bang ma UN LOCODE (tham khao bang "MA nude" tai website Hai quan: www.customs.gov.vn)

X (2) Khong phai nhap lieu trong trudng hop khong xac dinh dirge nude xuat khAu hok khong co trong bang ma. UN LOCODE.

1.24 Ten ngudi tisT thk xuat khau

Nhap ten ngueri ily thac xuat khau (neu co). Truerng hop nhap khau tai ch6 theo chi dinh eila ngueri xuat khau nude ngoai thi nhap ten ngueri dirge chi dinh giao hang tai Viet Nam.

1.25 MA dai 1ST hai quan

(1) Trudng hop dai 1ST hai quan thuc hien nghiep vu IDA va ck nghiep vu tiep theo thi khong phai nhap lieu. (2) Truerng hop ngudi khai thue hien nghiep vu IDA khde vdi ngudi khai thue

•

226

STT Chi tieu thling tin Ma ta, ghi chit Bang ma

, hien nghiep vial IDC thi nhap ma ngueri sir dung thuc hien nghiep vu IDC.

1.26 SO van don (SO B/L, so AWB

v.v.)

(1) Nhap so van don bao gem ca phan so, phan chit va cac ki to d4C biet (neu co) (se B/L, AWB, van dun duerng sat). Luu 1: - Ngued nhap khan dung ton teen o ngugi nhan hang a van don nao thi nhap so dia van don do. , Khai van don the hien ngtrOi nhan hang la ngued nhap khan. - Doi ved B/L va AWB c6 the nhap den 05 so van don. - SO AWB khong dugs vugt qua 20 ky tu. - Truong hgp 10 hang c6 nhieu horn 05 van don thi se khai tiep so van don tai o "Phan ghi chit". - Truerng hgp hang h6a mang theo ngtrei nhap canh theo clueing hang kh6ng, dui:mg bien, nhap "KHONGVANDON". (2) Chi tieu nay khong bat buOc deli voi cac phuang thitc van chuyen khao.

1.27 SO lugng O 1: Nhap tong so lugng kien hang hoa (can ca vao h6a don thucmg mai, phieu doing g6i, van don,...) Luu Y: - KhOng nhap phan‘ thap phan; - Nhap la "1" deli ved hang h6a khong the the hien bang don vi tinh (kien, thong,...). 6 2: Nhap ma don vi tinh VI du: CS: thimg, BX: hop,.... (Tham khdo bang "MA loai kien" teen website Hai quan: www.customs.gov.vn)

x

1.28 Ting trceg lugng hang

(Gross)

O 1: Nhap ding trong lugng hang (can cir vao phieu doing goi, h6a don thuang mai hoc chimg to van chuyen) Luu Y: - Truemg hgp tai chi tieu thong tin "MA phucmg that van chuyen" ngued khai chop ma "1": cep the nhap 08 ky ,tu cho phan nguyen va 01 ky to cho phan thap phan. Neu vugt qua 01 kY to phan thap phan thi nhap tong trgng lugng chinh xac

x

227

STT Chi tieu theing tin MO ta, ghi cho . . BOIT ma

vao 8 "Phan ghi chii". - Doi voi the phuong thirc van chuyen khac: c6 the nhap 06 kY AT cho phan nguyen va 03 kY to cho phan thap phan. - Truong hop ma dm tong trong luting hang la "LBR" (pound), he thong se to dOng chuyen dOi sang KGM (kilogram). - Thong phai nhap 8 nay trong throng hop tai chi tieu thong tin "MA phuong thirc van chuyen" nguai khai chon ma "9". 6 2: Nhap ma don vi tinh dm tong trong luting hang theo chuan UN/ECE Vi du: KGM: kilogram TNE: tan LBR: pound (Tham khao bang "Ma don vi tinh" tren website Hai quan: www.customs.gov.vn) - Tsang hgp nhap ma don vi tinh khde LBR, xuat ra ma tong luting don vi tinh. - TruOng hop nhap la "LBR" (pound), xuat ra KGM.

1.29 Ma dia diem km kho hang eher thong quan du

kien

Nhap ma dia diem nai km hang h6a khi khai bao nhap khau. (Tham khao bang ma "Dia diem km kho hang ch6 thong quan du kien, dia diem trung chuyen cho van chuyen bao thue, dia diem dich cho van chuyen bao thue" teen website Hai quan: www.customs.gov.vn)

x

Vi du 1: Doanh nghiep A (tang kY to khai hang h6a nhap khau tai Chi cue Hai quan cUa khau Cang Hai Phong khu we I (ma Chi cue Hai quan la 03CC), hang hoa hien dang luu gill tai Kho bai Tan Cang Hai Phong (theo thong bao hang den) thi khai ma ciiia Kho bai Tan Cang Hai Phong (03CCS03). Vi du 2: Doanh nghiep B clang kY to khai hang hoa nhap khau tai Chi cue Hai quan Bac Thang Long (ma Chi cue Hai quan la 01NV), hang h6a hien dang luu gill tai Bai hang hoa nhap khau Tan Thanh Lang Son (theo thong bao hang den) thi khai ma

228

STT Chi tieu thong tin -

MA 6, ghi chit Bang ma

, dm Bai hang haa nhap khau Tan Thanh (15E4G02).

1.30 KY hien va so hieu

Nhap 147 hieu va se hieu cfm bao bi &mg gad hang h6a (the hien tit lcien, thimg,...).

1.31 Phuang tien van chuyen

,

O 1: Nhap ho hieu (call sign) trong tnrang hop van chuyen bang throng hien/song. Neu thong tin ca ban caa tau chug dugs Bang ki vao he thong thi nhap "9999". . 6 2: Nhap ten phuong tien van chuyen (can dr vao chfmg to van tai: B/L, AWB,...) (1) Nhap ten tau trong trueng hop van chuyen bang duemg bien/song. , (2) Neu khong nhap lieu, N thOng se to dOng xuat ra ten tau da (rang ki tren he thong Oa tren ho hieu da nhap 0 13 1. (3) Truang hop van chuyen hang khong: nhap ,ma hang hang khong (02 ki tin, so chuyen bay (04 ki tu), gach elle° (01 ki tu), ngay/thong (ngay: 02 ki tu,,thang,03 ki tu viet at aim cac thong bang tieng Anh). Vi d9: AB0001/01JAN (4) Tnrong hop van chuyen duemg be: nhap so xe tai. (5) TruOng hgp van chuyen clueing sat: nhap so tau. (6) Khong phai nhap trong trutng hop tai chi tieu "Ma hieu phuong thirc van chuyen", ngueri khai ch9n ma "9" va trong truemg hop he thOng he trg W. deng xuat ra ten phuong tien van chuyen.,

1.32 Ngay hang don Nhap ngay c19 kien hang Ma den cfra khau then chi:mg tir van tai hoac Thong bao hang, den (Arrival notice) dm nguti van chuyen gfri cho nguesi nhan hang.

1.33 Dia diem der hang

6 1: Nhap ma dia diem da hang: (1) Nhap ma cang da hang (duefing khong, duerng bien) then van don (B/L, AWB,...); (2) Nhap ma ga (duerng sat); (3) Nhap ma dm khau (dueng b0, diking song);

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Mo M., ghi chit Bang ma

(4) Bat buOc nhap lieu trig trutng hop tai chi troll "Ma hieu phuong tithe van chuyen" ngueri khai chgn ma "9". (Tham khao cac bang ma "Cang-ICD trong nuac", "Cira lchau duerng b0 - Ga duemg sat" va "San bay trong tarot" teen website Hai quan: www.customs.gov.vn) O 2: Nhap ten dia diem do hang: he thong h6 trg xuat ra ten dia diem da hang din ten ma dia diem. Truemg hgp khong có ma dia diem der hang thi phai nhap ten dia diem da hang. Lucy: - Truang hop nhap khau tai cho: nhap ten kho hang dm cong ty nhap MIL. - KhOng phai nhap trong cac tnrerng hop hang hoa nhap khau tir cac khu phi thue quan, tic kho ngoai quan.

1.34 Dia diem xep hang

0 1: Nhap ma dia diem xep hang theo UN LOCODE. (Tham khao the bang ma "Dia diem nuerc ngoai", "San bay nuerc ngoai" tren website Hai quan: www.customs.gov.vn).

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Luu Y: - Truerng hop khong có ma trong cac bang ma neu teen: nhap mu ntroc (02 ki AO + "ZZZ". - Truerng hop nhap khau tai cho: nhap "VNZZZ" Trir, truerng kip hang hoa tic

khu phi thue quan giri kho ngoai quan; hang hoa tit kho ngoai quan nhap khau vao nOi dia: nhap "ZZZZZ". O 2: Nhap ten dia diem xep hang len phucmg tien van tai: Luu Y: - Khong bat buec phai nhap trong truerng NT he thong he trq to dOng. - Trueng hop van chuyen dining sat, nhap ten ga. -Truerng hgp nhap khau tai chO, hang tic nOi dia vao kho ngoai quan: nhap ten kho hang oh cong ty xuat khau. - Truang hop hang tic cac khu phi thue quan ph kho ngoai quan: nhap ten khu

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STT Chi tieu thong tin MO ta, gin chit Bang ma

phi thus quan. - Truang hop hang Ma to kho ngoai quan nhap khau vao nOi dia.: nhap ten kho ngoai quan.

1.35 So luting container

Nhap so luting container: , (1) He thong tu Ong xuat ra so luting container nau da dugc dang ki truerc do. (2) Truemg hop van chuyen hang h6a bang duang thong, phucmg thirc khac kitting sir citing container, hang nhap khau &Ong chung container tir kho CFS thi khong phai nhap. (3) Ngued khai hai quan sir dung nghi 'el? vu HYS de khai danh sach container (s6 hieu, IcY hieu, so seal). Luu Y: danh sach container khai bang file excel theo rib-1h dang oh co quan Hai quan.

1.36 ma kat qua ki6m tra not dung

Truigng kip nguigi khai hai quan xem hang trugc khi (tang ki to khai, nh4p mot trong cac ma saw "A": thong co bat thuemg "B": c6 bat thuang "C": can tham van Y kian co quan Hai quan Luu Y: nhap ma "C" khi nguiri khai hai quan co you cau co quan hai quan tien hanh kiem tra thuc to 10 hang.

1.37 Ma van ban phap quy khac

Nhap ma van ban phap luat quy dinh ye quan lY mat hang nhap khau khai tren to khai nhu: giay phep nhap khau, ket 9ua kiem dich, yiem tra an toan thgc pham, kiem tra chat lugng... (Tham khan ma van ban phap quy tai bang "Ma van ban Slap quy khac va phan loai giay phep" tren website Hai quan: www.customs.gov.vn)

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Lull,: - Doi voi hang h6a chili su quan 132 dm cac co quan quart lY chuyen nganh bat buQc phai nhap 0 nay. - CO the nhap dugc fol. da 05 ma (thong frng \Teri 05 0) nhung kitting dugc tilling

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STT Chi tieu thong tin Mb ta, ghi din Bang ma

nhau. 1.38 Giay phep nhap

khau Nhap trong cat truOng hop: hang hoa phai c6 gray phe'p thap khan, ket qua kiem tra chuyen nganh tru6c khi thong quan; hang hoa nhap khau thuOc Danh muc tra lai; Danh mac dau to mien thue clang kY ngoai he thong; Danh mac thiet bi , dong bO; Danh mac hang hoa nhap khau & clang nguyen chide thao reri phai nhap nhieu,lan, nhieu chuyen; Danh mac vat to thiet bi nhap khau de phvc vi,i dung mai, sera chtla, bao dung dau may, toa xe; Danh mac vat to thiet bi nhap khau phvc vu san xuat co khi tong diem; Van ban xac dinh

X truac tri gia, van ban xac dinh tru6c ma va van ban xac dinh xuat xfr. O 1: Nhap ma phan loai gray phep nhap khau. (tham kirk, thong tin ma giAy phep nhap khau tai bang "Ma van ban phap quy khac va phan loai giay phep" ten website Hai quan: www.customs.gov.vn) O 2: Nhap so gray phep nhap khan hoac se') van ban thong bao ket qua kiem tra chuyen nginh hoac so Danh mac tra, lai hoac so van ban xac dinh truck ma sO/tri gia/xuat )(It (neu co). (nhap foi da 05 loai giay phep)

1.39 Phan loai hinh that hoa don

Nhap vao mot trong cat ma phan loai hinh that hoa don sau day: "A": hoa don thuang mai "B": Chung dr thay the hoa don thuong mai hoac khong có hoa don thutmg mai "D": hoa don dien tit (trong truong hop dang ki boa don dien tit tren VNACCS) Luu Y: Trong trueng hop lap bang ke h6a don theo mau so 02/BKHD/GSQL Phu lvc V thi chon ma "B"

1.40 S8 tiep nhan hoa don dien to

(1) Neu Phan loai hinh that hoa, don la "D" thi bat buOc phai nhap So trap nhan hoe don diOn ta. (2) Neu Phan loai hinh that h6a don khong phai la "D" thi khong the nhap duct chi den thong tin nay.

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STT . Chi tieu thong tin

Mo" ta, ghi chit' Bang mil

1.41 SO h6a don Nhap vao so h6a don thuong mai hoac so cila Chung tit thay the Ma don thuong mai hoac so bang ke h6a don. Trugng hop khOng cep h6a don thuong mai thi ngued khai hai quan khOng phai nhap lieu vao 16 nay. Truemg hgp hang hoa giri kho ngoai quan nhap vao not dia nhiau lan thi nhap so h6a don thuong mai do ng,ix&i ban nueec ngoai phat hanh 'chi nhap lchau vao nQi dia.

1.42 Ngay phat hanh Nhap vao ngay phat hanh hoa don thuong mai hoac ngay lap chi:mg tir thay the hem don thuong mai (Ngay/thang/nam). True:mg hop IchOng co h6a don thuong mai thi nhap ngay thgc hien nghiap vu IDA.

1.43 Phuong thirc thanh toan

Nhap vao mot trong the ma phuong that thanh toan sau:

"BIENMAU": Bien mau

"DA": Nha thu chap nhan chi:mg tir

"CAD": Tra tian lay chimg tir

"CANTRU": Can trir, bit frit

"CASH": Tien mat

"CHEQUE": Sec

"DP": Nher thu kern chimg tir

"GV": Gop von

"H-D-H": Hang dai hang

"H-T-N": Hang tra nq

"HPH": H6i phigu

"KHONGTT": Thong thanh toan

"LC": Tin clung thu

"LDDT": Lien doanh Au to

"OA": Ma tai khoan thanh toan

"TTR": Dien chuyen Tan (bao gam ca "TT" va "TTr")

"KC": '<bac Lin Y: trubng hop thanh toan cac hinh

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STT Chi tieu thong tin MO ta, ghi chti Bang ma

thirc khac thi nhap ma "KC" Sing, theri nhap phuong thirc thanh toan thgc to vao o "Chi tiet khai tri gia".

1.44 Tong tri gia hoa don

loai gia hoa. don/ O 1: Nhap ma the chImg tir thay the h6a don:

"A": Gia h6a don cho hang boa phai tra tien "B": Gia Ma don cho hang ph& lch8ng phai tra tien (F.O.C/hang khuyen mai) , "C": Gia hoa don cho hang hoa bao Om phai tra nen va khOng phai tra lien , "D": Cac tarring hop khac (bao g8m ea trtnang hop khOng co h6a don thuong mai) 6 2: Nhap met trong cac dieu kien giao hang theo Incoterms: (1) CIF (2) CIP (3) FOB (4) FCA (5) FAS (6) EXW (7) C&F (CNF) (8) CFR (9) CPT (10) DDP (11) DAP (12) DAT (13) C&I (14) DAF (15) DDU (16) DES (17) DEQ Trueng hop nhap khau hang hoa theo loai hinh gia tong, ngueri khai sir (long h6a don ben thin ba ma dieu kien gia hoa don khong phii hop veri dieu kien giao hang ten hop &ling hoac truong hop khong co h6a don thuong mai thi khai o "Dieu kien Oa hoa don" la CIF. O 3: Nhap ma don vi tien to cna h6a don theo chuan UN/LOCODE (tham khao bang ma don vi tien to tren website Hai quan: www.customs.gov.vn)

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O 4: Tong tri gia h6a don: 234

STT Chi flea ] thong tin •

MO ta, ghi die .. Bang ma

(1) Nhap tong tri gia teen 116a don. (2)Truong hap 18 hang gOm nhieu hoa don cep chung van don, h8 so 10 hang co hoa don tong caa cac h6a dan do hoac dugc lap chung tir thay the hga don theo huang dan thi nhap tong tri gia ghi tren h6a don tong, dong then truot khi (tang Icy to khai, khai chi tiet danh sach boa don, chung tir thay the h6a don bang nghiep vu HYS. (3) Truemg hop dieu kien giao hang la CIF, CFR, DDU, DDP, DAP, DAF.. nhung teen h6a don phan tang tri gia tach Hang theo t8ng muc, Om tong Tri gia hang h6a theo dieu kien EXW hoac FOB, phi van chuyen, phi &mg goi... ; phan chi tiet timg mat hang ghi tri gia h6a don dm timg mat hang theo dieu kien EXW hoac FOB (chua co phi van chuyen, phi dong goi...), neu phan bo cac khoan phi van chuyen, phi &rig gOi...theo tY le ye tri gia thi khai nhu sau: - O "Dieu kien giao hang" khai EXW hoac FOB tuong ung viai tong tri gia hoa don (chua tong trir the khoan dieu chinh) - (5 "Tong tri gia hoa don" khai tong tri gia tuong ung dieu kien EXW hoac FOB. - Khai phi van chuyen vao 0 "Phi van chuyen"; - Khai dong gel, the khoan dieu chinh phi khoe (neu co) vao 8 cac khoan dieu chinh; - Khai dieu kien giao hang vao 0 "chi fiat khai tri gia"; - 6 "TOng he so phan 138 tri air khai tong tri gia h6a don Wang ung dieu kien EXW hoac FOB (chin cong trir cac khoan dieu chinh) - O "Tri gia h6a don" cila timg mat hang" khai tri gia dm tirng mat hang do ghi teen Ma. don (chua cong trir cac khoan dieu chinh) (4) Tnreng hop nhap khau hang h6a Oita doanh nghiep trong Ichu phi thue quan/kho ngoai quan ved doanh nghiep not dia: Neu

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STT Chi tieu thong tin Mo ta, ghi chu Bang ma

dieu kien giao hang thuOc nh6m E, F thi: - Khai o "Dieu kien giao hang" la CIF; - Khai 8 "Tong tri gia hoa don" nhu huong dan tai diem (1). (5) Truang, hgp h6a don bao g6m ca hang phai tra tion, va hang FOC/hang khuyen mai: Nhap Tong tri gia h6a don, 'long theri phan Detail nhap lieu nhu sau: - Doi voi hang tra tien: nhap cac chi tieu binh thuong nhu huong clan (he thong van ha trg tir deng phan b6 tinh town tri gia tinh thue);

mai: - Doi voi hang FOC/hang dong nhap tong tri gia h6a don, deing thin tai 0

"Chi tiet khai tri gia" neu ro dOng hang thfr may thuoc phan Detail la hang FOC/hang khuyen mai.

+ 6 "Tri gia hoa don", 8' "don gia h6a don": de tong;

+ 6 "tri gia tinh thue": nhap tri gia tinh thue cti a mat hang. (6) Truirng hop be 10 hang la hang etoan FOC/hang Ichuyen mai hoac hang khong c6 hoa don thuong mai: - 6 "Tong tri gia h6a don" nhap ding phi van tai, bao hiem (nett co) cila 18 hang; - 6 "Tri gia h6a don", O "Don gia hoa don": de tong; - 6 "Tri gia tinh thue" nhap tri gia tinh thue cna mat hang. Luu 5/ 48i voi r truiyng hgp (5) va (6): O "Ma bieu thue nhap khau": chi:in Bieu tuong ling. Neu la din tugng khong chiu thue thi chen B30, dong thin nhap 0% tai o "Thue suat" va nhap ma mien/giam/Ichong chiu thue tucrng ling. (7) CO the nhap den 04 chit so than phan sau dau phay neu ma dong ,tien khong phai la [VND]. Neu ma dong tien la [VND] thi khOng the nhap cac s8 sau clan phay thap phan Luu Y: - Truong hgp tiong, tri gia hoa don vugt qua gioi hart he thOng thi thuc Men khai

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STT ;

.• Chi. ti'eu •--- -

'. thong tin ' M8 t'a: ghi chit •:-

, • • - .- ,,. -• • ' Bang ma :-

tren to khai hai quan gib. - Truang hop kh6ng co h6a don va ngu&i khai hai quan killing nhap lieu ;Tao 6 "SO hoa don" thi kh6ng khai tieu chi nay.

1.45 Ma phan loai khai tri gia

Nhap mot trong cac ma phan loai khai tri gia sau: "1": Xac dinh tri gia tinh thue theo phuong phap tri gia giao dich cila hang h6a giong het "2": Xac dinh tri gia tinh thue theo phuong phap gia giao dich dm hang boa Wang to "3": Xac dinh gia tinh thue theo phuong phap khau tit "4": Xac dinh gia tinh thue theo phuong phap tinh toan "6": Ap dung phuong phap tri gia giao dich "7": Ap dung phuong phap tri gia giao dich trong truemg h9p co moi quan he dAc biet nhung khong anh hirecng ted tri gia giao dich "8": Ap dung phuong phap, tri gia giao dich nhung phan b6 khoan dieu chinh tinh tri gia tinh thue thil,cong, nhap bang tay vao 6 tri gia tinh thue ciia tong clang hang "9": Mc dinh tri gia theo phuong phap soy luau "T": Xac dinh tri gia trong tru6ng hop clac biet Chia SI: - Truang hop 1 16 hang sir dung nhieu phuong phap xac dinh tri gia khac nhau, thi khai ma,dai dien IA ma phuong phap ap dung nhiou nhat.

- Cac ma "0", "5", "Z" la ,cac ma lien quan don to khai tri gia. tong hop nen khong ap dung cho den khi c6 huong dan cu the.

- Chi khai ma "6", "7" trong tithing hop 16 hang du dieu hen ap dung phuang phap tri gia giao dich.

- Sir dung ma 'T" doi voi cac trubng hop quy dinh tai Dieu 17 Thong to so

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STT Chi tieu - thong tin • Mo ta, ghi chit Bang ma

39/2015/TT-BTC va hang hoa nhap khau de gia ding cho thuong nhan nuoc ngoli.

1.46 SO tiep nhan to khai tri gia tong

hop

6 1: Khong nhap du lieu cho den khi ca huong dan mai 6 2: Khong nhap du lieu cho den khi c6 huang dan mai 6 3: Khong nhap du lieu cho den khi Co huang dan mai

1.47 Phi von chuyen 0 1: Nhap mot trong cac ma phan loai phi van chuyen sau: "A": Khai tong truing hop chimg to van tai ghi TOng so tien cuac phi chung cho tat ca hang h6a tren cluing tir. "B": Khai trong truemg hop:

- Hoa don 18 hang c6 ca hang tra tien va hang FOC/hang khuyen mai;

, - Tach rieng phi van tai cila hang tra tien yeti hang FOC/hang khuyen mai tren chung tir van tai. Tuang Ung ven ma- nay tai 8 phi van chuyen, chi nhap phi cila hang phai tra tien (o 3) de he thong to dOng phan bo,,doi ved cac mat hang FOC/hang khuyen mai nguesi khai hai quan to tong cuac phi van tai de tinh town tri gia tinh thue roi dien vao 0 tri gia tinh thue dm dung hang FOC/hang khuyen mai. "C": Khai trong truang hop to khai chi nhap khau mot phan hang h6a cila 10 hang tren chi:mg tit van tai. "D": Phan bo cuac phi van tai theo ty le trong lugng, dung tich. Khi khai ma nay, ngtheri khai hai quan phai khai to khai tri gia de phan bo cac khoan dieu chinh, tinh town tri gia tinh thue cna tong mat hang, lay ket qua tinh town tri gia tinh thue tren

13 tuang Ung to khai tri gia de nhap khau tren to, khai nhap khau cil a he thong

VNACCS. "E": Khai trong truang hop tri gia hoa don cna hang h6a da c6 phi van tai (vi du: CIF, C&F, CIP) nhung cuac phi thuc to vuot qua mac phi tren h6a don (phat sinh them phi van tai khi hang ve tang nhap

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STT Chi Lieu

- • ii • . thong tin

Mo tO,:ghi chit ' - Bang ma

,

khau: tang cu6c phi do gia nhien lieu tang, do bien Ong tien te, do tat tau tai tang ...)• "F": Khai trong trueng hop c6 cu6c vugt cu6c va chi nhap khau 1 phan hang hoa cila lo hang. 6 2: Nhap ma don vi tien te dm phi van chuyen. 6 3: Nhap so tien phi van chuyen: (1) Truang hop ma diing tien khac "VND", co the nhap den 4 chit se) sau dau thap phan. (2) Truth:ig Imp ma dOng tien la "VND", khong the nhap so co dau phay th'ap phan. (3) TnrOng hop ma dieu kien gia hoa don la "C&F" hoar "CIF" va mac phi van chuyen thgc te lon,hcm cuerc phi teen hoa don cube van chuyen thi nhap sO ctr&c phi chenh lech vao 0 nay (tucmg ung veri ma "E" tai 0 2). Luu Y: - Truang hyp khong co Ma don va nguth khai hai quan khong nhap lieu vao 0 "So h6a don" thi khong khai tieu chi nay.

1.48 Phi bao hiem O 1: Nhap mot trong cac ma phan loai bao hiem sau: "Nhap mot trong cac ma phan loai bao hiem sau: "A": Bao hiem rieng "D": Thong bao hien' Neu trong mac dieu kien gia Invoice da duyc nhap la gia CIF, CIP hay C&I, DDU, DDP, DAP, DAF, DAT thi khOng the nhap dirge. Luu Y: Ma "B" la bao hiem tong hyp, chua ap dung cho den khi co huong an. 6 2: Nhap ma don vi tien te phi bao hiem trong tithing hop phan loai bao hiem dugc nhap la Bao hiem rieng (ma "A"). 0 3: Nhap sO lien phi bao hiem trong tn.rong hop phan loai bao hiem dirge nhap la "A": (1) Truemg hop ma clang tien khac "VND", co the nhap den 4 chit sO sau dau

STT Chi tieu thOng tin , - Mii tai ghi chit Bang ma

thap phan. (2) Truerng hop ma dang tien la "VND", khong the nhap so c6 dau,phay thap phan. O 4: Khong nhap cho den khi c6 haling &An mai Ltru Y: - Truang h9p khong c6 boa don va nguai khai hai quan khong nhap lieu vao o "So h6a don" thi khong khai tieu chi nay.

1.49 Ma, ten khoan dieu chinh

6 1: Nhap cac ma tuong (mg voi cac khoan dieu chinh nhu sau: "A": Phi hoa hong bin hang, phi mOi gioi (AD). "B": Chi phi bao bi ducic coi la (tang nhat voi hang h6a nhap khau (AD). "C": Chi phi dang gai hang hoa (AD). "D": Khoan try ginp (AD). "E": Phi ban quyan, phi giay phep (AD).9 "P": Cac khoan tien ma nguai nhap khau phai tra to so tien thu duyc sau khi ban lai, dinh Boat, sir dung hang hoa nhap khau (AD). "Q": Cac khoan tien nguai mua phai thanh town nhung chua,tinh vao gia mua tren boa don, gom: -lien tra tnr&c, (mg truoc, den dat c9c (AD). "K": khoan den nguai mua thanh town cho nguai thir ba theo yeu cau cna nguai ban (AD) "M": khoan tien duce thanh town bang each bit tit ng (AD). "U": Chi phi cho nhting hog dOng phat sinh sau khi nhap Ichau hang hoa bao gorn cac chi phi ye xay clung, hen trite, lap dat, bao duang hoac tra ginp lcy thuat, to van ky thuat, chi phi giam sat va cac chi phi tuong to (SB). "V": Phi van tai phat sinh sau khi hang hoa dugc van chuyen den caa khau nhap dau tien (SB). "H": Phi bao hiam phat sinh sau khi hang hoa ducre van chuyen den dm khau nhap dau tien (SB). "T": Cac khoan thua, phi, la phi phai nQp

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STT Chi hen thong tin

No ta, ghi chti pang ma`

O. Viet Nam da nim trong gia mua hang nhap khan (SB). "G": IChoan giam gia (SB). S: Cac chi phi do ngued mua chili lien quan den tiep thi hang 116a nhap khau (SB) "L": Khoan tian lai tuang Cmg yeti mire lai suat theo tit& thuan tai chinh cila ngued mua va cal lien quan den viec mua hang hoa nhap khan (SB). "N": Khac Luu $r: - Trueng hop giam gia theo so luting khOng nhap ma "G" tai O nay, nhung tai O "Chi Wet khai tit gia" nhap re hang dugc giam gia theo so lugng va tri gia dugc giam hoac tSr,le giam gia. Khi hoan thanh viec nhap khau toan b0 18 hang, thgc hien xet giam gia theo quy dinh tai Thong to so 205. O 2: Nhap ma phan loai dieu chinh tri gia Wang Ong vai cac tnr&ng hcip sau: "AD": Ong them so Wen diet' chinh. "SB": Trir di so tian dieu chinh. "IP": Tri gia tinh thue la tri gia hoa don. "DP": Nhap vao tong gia firth thue dugc tinh bang tay. 6 3: Nita') ma don vi tian to dm khoan dieu chinh. O 4: Nhap tri gia khoan dieu chinh tuang img yeti Ma ten khoan dieu chinh va ma phan loai khoan dieu chinh. , (1), Co th8 nhap den 04 chit so sau clau phay neu ma &mg lien killing phai la "VND". (2) Neu ma &mg tian la "VND", thi khong the nhap cac so thap phan sau dau,phay. (5 5: Nhap tong he so phan NI tri gia khoan dieu chinh. (1) Twang ligp khoan dieu chinh duge phan 1)6' cho hang h6a cilia 2 to khai trOr len thi nhap vao tong tri gia h6a don,cua cac dong hang chive phan b8 khoan diet' chinh ot tat ca cac to khai.

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STT CM tieu thong tin Mo ta, ghi chit Bang ma

(2) Trueing hop khoan dieu chinh chi phan bo chip , hang h6a dm met to khai thi khong cartnhap 8 nay. , (3) Co the nhap den 04 chit so sau dau phay. (4) Gia tri cot "Tong he so phan be so tien dieu chinh" r< cat "Tong he so phan be,' tri gia tinh thue". Luu Y: - Tnremg hop khong co h6a don va ngueri khai hai quan khong nhap lieu vao 8 "So h6a don" thi khong khai tieu chi nay.

1.50 Chi ti61 khai tri gia

(1) Nhap ngay van don theo dinh dang DDMMYYYY#&. (2) Nhap vao the chi tiet cilia to khai tri gia. Vi du: khoan phi hoa hong hang 5% tri gia h6a don thi: tinh ra so tien phi hoa hong, nhap vao 8 s8 tien dieu chinh tuang ling, thing thai ghi "phi hoa hong bang 5% tri gia h6a don" vao 8 nay. (3) Nhap cac luu y, ghi chu ve viec khai bao tri gia. (4) Nhap theo huong dan tai 6 "Tong tri gia h6a don" va cac 8 co lien quan. (5) True:mg hop ngueri khai hai quan chug co du thong tin, tai lieu xac dinh tri gia hai quan, ngueri khai hai quan de nghi co quan hai quan xac dinh tri gia lam can dr giai pherng hang. (6) Truemg hop hang h6a xuat khau, nhap khau chug co gia chinh that tai then diem (tang kY to khai, nguari khai hai quan khai bao gia tam tinh. (7) Khai bao khoan giam gia (neu co) nhung chin thvc hien dieu chinh trir

1.51 Tong he so phan bo tri gia tinh

thue

(1) Nhap tong tri gia hoa don tank khi dieu chinh (2) Co the nhap den 04 chit so tai phan' thap phan. (3) Trueng h9p met hoa don - nhieu to khai, bat buec nhap vao 8 nay. (4) Truang hop khOng n1141, he thong se to Ong tinh gia tri oh 0 nay bang each

242


MO ta, ghi chu Bang ma

,

cong tat ca tri gia Ma don dm cac dung hang tren ter khai., (5) Gia tri cot "Tong he so phan b6 tri gia tinh thud" > cot "Tong he so phan bo so tien dieu chinh". Ltru Sr: - Truemg hop khOng cep hoa don va ngued khai hai quan Id-long nhap lieu vao 0 "So hoa don" thi khOng khai tieu chi nay.

1.52 Ngueri nop thud Nhap mot trong de ma sau: "1": ngueri nOp thud la nguari nhap khau "2": ngueri nOp thud la 4i IsT hai quan

1.53 Ma ly do de nghi BP

- Truang hop de nghi giai phong hang tren ca so bao lanh, ngueri khai hai quan nhap mot trong cac ma sau: "A": cher xac dinh ma so hang Ma "B": cher xac dinh tri gia tinh thud "C": truang hop khac - Truerng hop de nghi giai pilling hang

khai hai tren co se( nOp thud thi ngueri quan khai de nghi giai ph6ng hang tai 0 "Chi tiet khai tri gia"

1.54 Ma ngan hang tra thud thay

Nhap ma ngan hang do Ngan hang Nha nuarc cap (tham khao bang "Ma Ngan hang" ten website Hai quan: www.customs.gov.vn), truerrig hop ky hieu va so chirng tir han mire (la duge Mug ky, he thong se kiem tra nhang thong tin sau: (1) Ngued sir dung han mire phai la ngueri n11313 Ichau hoac han mire dirge cap dich danh cho dai 137r hai quan. (2) Ngay tien bath nghiep vu nay phai thuOc thoi han con hieu km dm han mire ngan hang da dang ky.

1.55 Nam pilot hanh Ilan mire

Nhap nam Oat hanh dm chimg tir han mire. La chi tieu bat buOc neu nguei khai da nhap lieu tai chi tieu "Ma ngan hang tra thue thay".

1.56 Ki hieu chimg tir han mire

Nhap ky hieu cna chirng tir han mire tren chimg thu han mire do ngan hang cap (tti da 10 ki to). La chi tieu bat buOc neu

243

STT CM tieu thong tin Mo ta, ghi chit Bang ma

ngued khai da nhap lieu tai chi tieu "MA ngan hang tra thue thay".

1.57 So chimg tir han mire

Nhap so chimg tir han mire teen chung thu han mire do ngan hang cung cap (t6i da 10 ki tit). Là chi tieu bat buOc neu nguari khai da nhap lieu tai chi tieu "Ma ngan hang tra thue thay".

1.58 Ma xac dinh thai han nap thue

Nhap mat trong cac ma tuong (mg nhu sau: "A": trixong hop dirge dp dung thei han nap thue do sir dung bao lath Hang. "B": truang hgp dirge dp dung thei han n'ap thue do six dung bao lath chung. "C": truer-1g hgp dirge ap dung thei han nap thue ma khong sir dung bac lath. "D": trong UM:mg hgp nap thue ngay. Luu y: Nhap ma "D" trong trueng hgp khai bao b6 sung de dirge cap phep thong quan sau khi thirc hien quy trinh tam giai phong hang.

1.59 Ma ngan hang Nhap ma ngan hang do Ngan hang Nha nuac cap (tham khao bang "Ma Ngan hang" ten website Hai quan: www.customs.gov.vn), trueng hgp kY

X

bao lanh

hieu va so chimg tir han ,mirc da dirge dang kY, N thong se kiem tra nhang thong tin sau: (1) Ngthei sir dung chimg tir bao lath phai la ngued nhap khau hoac la chimg tix bao lath dirge cap dich danh Cho dai lY hai quan. (2) Ngay tien hanh nghiep vu nay phai thuac then han con hieu lire cin chimg tix bar, lath da dang kY. (3) Truang hgp sir dung chimg tir bao l'anh rieng, chirng tir phai dugc six dung tai Chi cue Hai quan dal dang kY. (4) Neu kh8ng thuac trueng hgp (1), ma dm ngueri dirge phep sir dung chimg tir bao lath ad clang kY trong ea so du lieu phai khop voi ma dm ngueri dang nhap sir dung nghiep vu nay. (5) Truong hgp dang kY chimg tir bao

244

STT MO CM tieu that:Mg tin

ta, chu ghi Bang ma

lanh rieng tnrac khi co, to khai dua tren so van don hoadva so hoa dun, so van don hoadva so hoa don phai ton tai trong co sor du lieu bao lath rieng. (6) ma loai hinh da dugc (tang ky trong du lieu chimg ter bao lanh rieng phai 'chop ved ma loai hinh khai ban., , (7) Ngay khai bao chi kien n8u da dugc Bang IcY trong der lieu chung ter bao lath rieng phai !chap ved ngay dang kYr khai bao du lcien. (8) Trueng hop clang y chirng tir bao lath rieng sau khi he thong cap so to khai, so to khai da clang 14 trong ca ser du lieu caa bao lath phai khap \rad so to khai he thong da cap.

1.60 Nam phat hanh bao lath

Nhap nam ,phat hanh ctia chimg tir bao lath (bao gom 04 kY tkr). La chi tieu bat buOc nen ngueri khai da nhap lieu tai chi tieu "Ma ngan hang bao lanh".

1.61 Ky hieu chi ng Nhap Icy hieu cliachimg ter bao lath do ngan hang cung cap tren chImg thu bao lanh (tai da 10,ki tkr). , La chi den bat buOc nen ngued khai da nhap lieu tai chi tieu "Ma ngan hang bao lath".

ter bao lath

1.62 S6 chimg tir bao lath

Nhap so cua chimg tir bao lath do ngan hang cung cap tren chfrng thu bao lath (tai da 10 ki tkr). La chi tieu bat buOc neu ngueri khai da nhap lieu tai chi den "Ma ngan hang bao lath".

1.63 So dinh kem khai bao dien tir

O 1: Nhap ma phan loai dinh kern khai

X

bao dien tir trong throng hop sir dung nghiep vu HYS. (Tham khao bang "Ma phan loai khai bao dinh kern dien tie teen website Hai quan: www.customs.gov.vn) 6 2: Nhap so dinh kern khai bao dien tir do he thong cap tai nghiep vu HYS.

1.64 Ngay dugc phep nhap kho dau

Nhap ngay nhap kho; Tnrerng hop cep nhieu ngay dugc phop dua hang vao kho

245

STT Chi tieu thong tin MO ti, ghi chti Bing ma

tien thi nhap ngay dau tien Truong hop ngueri khai hai quan sir dung ma loai hinh A41 thi nhap ngay thvc hien IDC.

1.65 Ngay kited hanh van chuyen

Nhap ngay khoi hanh van chuyen hang hOa chiu six giant sat hai quan theo dinh Bang Ngay/thang/nAm. Chi nhap o nay trong twang hop khai van chuyen ket hop

1.66 ThOng tin trung chuyen

6 1: Nhap dia diem trung chuyen cho van chuyen bao thue. (Tham khdo bang ma "Dia diem km kho

X

hang cho thong quan dv kien, dia diem trung chuyen cho van chuyen bao thue, dia diem dich cho van chuyen bao thue" teen website Hai quan: www.customs.gov.vn) 6 2: Nhap ngay den dia diem trung chuyen. 6 3: Nhap ngay red kited dia diem trung chuyen.

1.67 Dia diem dich cho van chuyen bao thue (khai

bao g0p)

6 1: Nhap dia diem dich cho van chuyen bao thue, (ap dung khi khai bao van chuyen ket hop). (Tham lchao bang ma "Dia diem km kho hang ch& titling quan di,r kien, dia diem trung chuyon cho van chuyen bao thue, dia diem dich cho van chuyen bao thue" ten website Hai quan: www.customs.gov.vn)

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6 2: Nhap ngay dv kien den dia diem dich.

1.68 Phan' ghi chn (1) Twang hop chuyen tieu thy not dia hang nhap SXXK, GC, ,tru dai au to thi nhap so to khai nhap khau theo each thirc: #&so to khai nhap khau (11 ky to dau). VD: #&10000567897 (2) Truang hop to hang có C/O de"

so uu dai rdac biet ve thu8 thi nhap so C/O, ngay cap. (3) Truett-1g hop ma loai hinh Ichong ho try khai bao van chuyen lc& hop thi khai cac thong tin sau: tiled gian, tuyen duimg, cira

246


Mo ta, ghi chi Bang ma

khan di va den, ma dia. diem dich cho van chuy8n bao thus& (4) Nhap so va ngay h6a don gia tri gia tang hoac hoa don ban hang dai vgi truang hgp mua ban hang hoa ginsa doanh nghiep nOi dia va doanh nghi8p che xuat, doanh nghiep trong khu phi thue quan. (5) Truang hip chuyen rime dich sir dyng, chuyen tieu thy nOi dla, ngued khai hai quan khai so to khai hai quan cii tai 0 nay. Um Y: - Truang kg) vugt qua gigi han cho phep (100 kY ty) thi cac nOi dung tiep theo

vao 0 "SO hien, kY hieu", "Khai dugs tint chi tint tri gia", "MO to hang hoa".

- TruOng hop vugt qua giai han 14 to tai the 8 neu ten thi sit dung nghiep vu HYS de dinh kern cac nOi dung can khai bao tiep. - Truang hop c6 nhi8u nOi dung can ghi chit tai 8 nay thi mili nOi dung duge ngan each bed au ";"

1.69 SO quail IY dm nOi biz) doanh

nghiep

- Truang hop nhap )(halt tai cho: khai #&so to khai xuat khan tai cho tuang ling (11 ky to dau). Vi du: #&10001234567 - Dai vgi hang h6a nhap khan khac:

+ Trugng hop tam nhap hang Ma dm ca nhan dirge nha mete Viet Nam cho mien thus ghi #&1;

+ Truang hgp tam nhap hang h6a la dung cy, nghe nghiep, phucma tien lam viec co thed han ena ca quan, to chIrc, cna ngued nhap canh ghi #&2;

+ Trugng hop tam nhap phuong tien chua hang hoa theo phucmg thirc quay vong khde (k8, gia, thong, lo...) ghi #&3;

hang Itha IA qua Mau, qua + Trugng to tang cna to chat, ea nhan a Viet Nam gui

cho to cline, ca nhan 6 ntrac ngoai ghi #&4;

+ Truang hop hang hem cila ca quan dai 247

STT. Chi tieu thong tin m0 ta, ghi chit Bang ma

dien ngoai giao, t6 chirc quoc to till Viet Nam va nhi-mg ngueri lam viec tai cac ca quan, to chirc nay #&5;

+ Truong hop hang h6a vien trq nhan dao, vien to khOng hoan lai #&6;

+ Trueing hop hang h6a là hang mau Ichong thanh toan ghi #&7;

+ Truang hop hang hoa la tai san di chuyen cila to chirc, ca nhan ghi #&8;

+ Truang hop hang hoa IA harsh ly ca nhan oh ngueri nhap canh gin theo van don, hang h6a mang theo wei nhap canh vucrt tieu chuan mien thue #&9;

1.70 Phan loai chi thi cUa Hai quan

(Phan danh cho cong chirc hai quan) Nhap ma phan loai thong bao cila ding chirc hai quan: "A": Huang can sin dOi "B": Thay d8i khai bao nhap khan

1.71 Ngay (Phan danh cho cong try hai quan) Nhap ngay/thang/nam cong chirc hai quan thong bao ten nguai khai hai quan.

1.72 Ten (Phan dAnh cho cong chirc hai quan) Nhap trich yeu nOi dung th8ng bao.

1.73 Nei dung (Phan danh cho cong chirc hai quan) Nhap noi dung th8ng bao dm cling chat hai quan.

1.74 Ma so hang hoa (1) Nhap day du ma so hang h6a quy dinh tai Danh num hang He xuat nhap khau Viet Nam, Bieu thug xuat khau, nhap khau uu dai va cac Bieu thug nhap khau uu dai dac biet do Be Tai chinh ban harsh. (2) Truth-is, hop hang hoa thuOc Chuang 98 dm Bieu thug nhap khau uu dai thi nhap ma so hang h6a cf.) a 97 Chuang tuang (mg tai Danh nave hang hoa xuat nhap khau Viet Nam va ghi ma so Chuang 98 vao '6 "MO ta hang hoe".

1.75 ma quan lY rieng

I

Nhap so thfr to dia mat hang trong Danh be thuOc rime may mac thiet bi

so chuang 84, 85, 90 hoc se, thir to dm mat hang trong danh mdc trir liii khae dal duce

248

- • ., STT'::1 •

. . . . Chi tieu

• ,: ' : ' thong tin ':

-MO ta, girl chu ', ' Bang' ma

Bang V vori ca quan Hai quan. 1.76 Thue suat He thong ho trq to 'long xac dinh mire

thue suat nhap khau tuang img voi ma so hang hoa va ma bieu thue da nhap. Throng hqp he thong phan hoi lai met trong cac loi Wong img veri cac ma 161: E1004, E1006, E1008, E1009, thi ngueri khai hai quan nhap this e8ng mire thue suat thue nhap khau vao 0 nay. , Nhap "0" trong truong hop "Ma Neu thue nhap khau" nhap ma B30.

1.77 Mire thue tuyet d8i

0 1: Nhap mire thue tuyet &Si: , He thong to do, )(de dinh mire thue tuyet d'Oi tuang ling ved ma dp dung mire thue tuyet d8i da nhap. Truang hop he thong khOng to xac dinh, ngueri khai hai quan co the nhap thu tong mire thue tuyet doi vao o nay. Truong hop nhap tha cling mire thue tuyet doi thi khong phai nhap vao 0 "ma ap dung mire thue tuyet dor durai day. 6 2: Nhap ma don vi tinh thue tuyet dOi: (1) Truemg hop da nhap mire thue tuyet dOi thi phai nhap don vi tinh thue tuyet doi tuong img quy dinh tai van ban Men hank. (2) Ma dun vi tinh thue tuyet di (tham khao "Ma don vi tinh" tren website Hai quan: www.customs.gov:vn)

X

0 3: Nhap ma long den dm mire thue tuyet doi. (tham khao bang ma tien to tren website Hai quan: www.customs.gov.vn) (1) Ghi rei ten hang, quy each,pham chat, thOng so ki thuat, thanh phan eau tan, model, ki/ma hieu, dae tinh, cling dung dm hang hod theo hop dong thuang mai va tai lieu kirk lien quan don 10 hang. Luu 5r: - Ten hang h6a duge khai bang tieng Viet hoar tiang Anh. - Truerng hop khaig0p ma HS theo quy dinh tai lchoan 2 Dien 18 ThOng to nay thi mo to khai quat hang h6a (neu nhfing dac diem khai quat ca ban caa hang h6a, vi

1.78 MO to hang hoa

a

STT Chi tieu thong tin IVI8 ta, ghi chi"! . Bang ma

,

du: linh kien O to cac loai, vai cac loai,...). - Trueng, hop hang hoa nhap khAu la may m6c, thiet bi duce phan loai theo be phan chinh hoac may thue hien chirc nang chinh hoac nheom phit hap voi chirc nang xac dinh dm may hoac hang hoa a clang chua lap rap hoac thao rOi dirge phan loai theo nguyen chiec thi ngoai khai nhu quy dinh tai diem (1) can phai ghi re ten chi tiet tang may moc/thiet bi... dd slang Icy trong Danh mpc may m6c, thiet bi la to hgp, day chuyen hoac ten tang chi tiet, linh kien di dOi \Teri hang h6a a clang chua lap rap hoac thao reri tuarig (mg vdri ma so hang h6a claa may chinh hoac dm hang h6a a clang nguyen chiec. Truong hop khong the tach duge tri gia tang may m6c/be phan/chi tiet/linh kien/php tang thi khai kern theo Danh mpc ten, so luting may m6c/b0 phan/chi tiet/linh kien/php rang bang nghiep vu HYS. (2) Truang hop hang hoa, dap img, dieu kien ap dpng thue suat thue nhap khau uu dai tai Chuang 98 thi ngoai dung mo to hang h6a, nguai khai nhap them ma so tai Chuang 98 Mu thue nhap khau uu dai vao 8 nay. (3) Truang hgp ap dung ket qua phan -Lich, phan loci caa 10 hang cling ten hang, thanh phan, tinh chat ly hoa, tinh nang, cong dung, nhap khau to ding met nha san xuat da dugc thong quan truac d6 thi ghi so van ban thong bao. ,

1.79 Ma milk xuat xi' Nhap ma nuck, vang lath the, nai hang hod dugc the tao (san xuat) theo bang ma UN/LOCODE (can dr vao chimg -Lir chimg nhan xuat xir hang hoa hoae cac tai lieu khac co lien quan den 10 hang).

X

1.80 Ma Bieu thue nhap khau

Nhap ma Bieu thue tucmg Ong loai thue suat thue nhap khau, cu the nhap mot trong cac ma sau: "B1": Bieu thue nhap khAu uu dai (thue suat MFN) "B2": Chuang 98 (1) Bieu thue nhap

X

250

STT CM Ben thiing tin

M8 ta, ghi chti Bang ma

khau uu dai "B3": Bieu thug' nhap khau thong thuemg (bang 150% thug' suat MFN) "B4": Bieu thug' nhap khau tru dai dac biet dm Via Nam de thvc hien Hiep dinh Thuong mai hang, hiaa ASEAN (ATIGA) "B5": Bigu thug' nhap khau in dai dac biet dm Via Nam de thvc hien Khu vvc Mau dich Tv do ASEAN - Trung Quoc (ACFTA) "B6": Bieu thug nhap khau uu dal dac biet oh Viet Nam de thvc hien Khu vve Mau dich Tv do ASEAN - Han Quoc "B7": Mau thug' nhap khau uu dai dac biet dm Viet Nam de thvc hien Hiep dinh Khu vtrc Thuong mai tv do ASEAN - Uc - Niu Di lan "B8": Bieu thug' nhap khau uu dai dac biet ctia Viet Nam de thvc hien Hiep dinh Thuong mai Hang hod ASEAN - An DO "B9": Bieu thug' nhap khau uu dai dac Net dm Viet Nam de thus hien Hiep dinh ; . Doi tdc kinh to toan dien ASEAN - Nhat Ban "B10": Bieu thug' nhap khau uu dai dac biet dm Viet Nam de thvc hien Hiep dinh clgi tac kinh t6 Viet Nam - Nhat Ban , "B11": That thug' thug' nhap khan dOi vai cac mat, hang dugc ap dung uu dai thug' suat thug' nhap khau Viet - Lao "B12": Bieu thug' thug' nhap khan dOi veri hang hod có xuat xir Campuchia "B13": Bieu thug' nhap khau uu dai dac biet oh Viet Nam de thvc hien Hiep dinh Thuong mai tv do Via Nam - Chi Le "B14": Bieu thug' NK ngoai han ngach "B15": Bieu thug' nhap khau tuy'et doi "B16": Bieu thug' nhap khau Mn lig') "B17": Chuong 98 (2) Bieu thug' nhap khau uu dai "B30": Doi tugng killing chiu thug' nhap khau Lin ST: - Truang hyp hang Itha ddp Ung diet' kien

251

♦ r-

STT CM tieu thong tin MO ta, ghi chit Bang ma

ap clung thue suat thue nhap khau uu dai tai Chuang 98 thi d6i chieu veri "Bieu thue Chuang 98 - B02 va B17" tren website Hai quan (www.customs.gov.vn) de nhap ma Bi8u thue nhap khau la B02 hoac B17 Mang Ung yeti ma so hang h6a tai Chuang 98.

1.81 MA ngoai han ngach

Truong hap Doanh nghiep nhap khau ap dung thue suat ngoai han ngach thi nhap chit "X" vao O nay.

1.82 Ma ap dung mire thue tuyet dei

Truong hop mat hang chiu thus tuyet dOi hoac thue hen hop thi nhap ma ap dung mat thue tuyet doi cila tong dong hang (tham khao bang ma ap clung mire thue tuyet deli ten website Hai quan: www.customs.gov.vn)

X

1.83 So luting (1)

I

0 1: Nhap so luting hang h6a nhap khau dm timg mat hang theo don vi tinh trong Danh muc hang hoa xuat khau, nhap khau. Viet Nam hoac theo thuc to hoat dong giao dich. Luu Y: (1) Truong hop hang h6a chiu thue tuyet dOi, nhap so luting theo dan vi tinh thue tuyet dOi theo quy dinh. (2) Co the nhap den 02 so sau dau thap phan. (3) Truong hop so luting thuc to co phan thap phan vugt qua 02 IcY tu, nguai khai hai quan thuc hien lam tree so thanh 02 kY to thap phan sau dau phay de khai so luting da lam tron vao 8 nay, dong theti khai s6 luting thuc to va dan gia hoa don vao 0 "MO to hang h6a" theo nguyen tac sau: "mei to hang hoa #& so luting" (khong khai don gia vao o "Dan gia hoa dun"). O 2: Nhap in& clan vi tinh theo Danh Inge hang h6a xuat khau, nhap khau hoac theo thuc to giao dich. (tham kith° bang "Ma dan vi tinh" tr'en

X

website www.customs.gov.vn) Luu y: Truong hap hang h6a chiu thue tuyet doi, nhap ma don vi tinh thue tuyet I

252

STT Chi tieu ] thong tin chi MO ta, ghi t . Bang ma

dal theo quy dinh (tham khao ma don vi tinh tai "Bang ma ap dung mire thu'e tuyet doi" tren website www.customs.gov.vn).

1.84 S6 lugng (2) 45 ,1: Nhap trgng lugng hang h6a nhap khau cil a timg clang hang. Co the nhap den 02 so sau dau thap phan. Nhap ma dun vi tinh theo Danh Inge hang hoa xuat khau, nhap Ichau hoac theo thge to giao dich. (tham khao bang "Ma dun 14 tinh" teen website www.customs.gov.vn)

X

1.85 Tri gia h6a dun Nhap tri gia hem dun cho timg dung hang. Luu Y: ., - Co the nhap den 04 so sau clan thap phan. - Truong hgp tri gia h6a dun dm mot mat hang vugt qua 12 IcY to phan nguyen thi dugs tach ra nhieu deng hang nen dap ling nguyen.the tong luting dm cac deng hang bang tong lugng to khai. Truong hgp khong dap img nguyen tac nay chuyen khai tren to khai hai quan giay. - Twang hop khong co hoa dun thi khOng khai tieu chi nay.

1.86 Dan gia hoa don

,

O 1: Nhap dun gia hoa dun. 6 2: Nhap ma don vi lien to cna dun gia him dun. 6 3: Nhap ma don vi tinh so lugng dm

X

don gia him don. Luu Y: - Dun gia h6a dun x so luting = tri gia hoa don ± 1; - Twang hgp don gia h6a dun vucrt qua 9 ki to thi khong khai bao tai chi tieu nay, ma khai bao tai 8 "MO to hang h6a". - Tru6ng hgp khOng co h6a dun thi khong khai tieu chi nay. ,

1.87 Tri gia tinh thue (1) Truemg hgp he thong to do, ng phan b0, tinh town tri gia hai quan thi khong can nhap cac 8 nay (he thong se to dOng tinh toan doi voi cac truong, hem tai 0 "ma

loai khai tri dien ma Wong ung phan gia" X

la "6", "7"); (2) Truong hgp Than ba, tinh town tri gia

253

STT Chi tieu thong tin MO ta, ghi chii Bang ma

hai quan thil cong thi nhap cac o nay nhu sau: o 1: Nhap ma don vi tien to di a tri gia hai quan. 0 2: Nhap tri gia hai quan cila dong hang: - TruOng hop ma don vi tien to khong phai la "VND" thi c6 the nhap den 04 so sau dau thap phan - Truemg hop ma don vi tien to la "VND" thi khong dirge nhap so thap phan. (3) Cac trueng hop bat buOc nhap: - Ti 8 "MA phan loai khai tri gia" dian mot trong cac ma: "1", "2", "3", "4", "8",

- Khong phan bO cac khoan dien chinh theo tY le tri gia. (4) He thong uu tien tri gia doge nhap eta cong. (5) Truang hop tri gia hoa dun dm mot mat hang vuot qua 12 IcY to phan nguyen thi doge tach ra nhieu dOng hang neu dap Ung nguyen lac thng lugng cna cac thing hang bang tong lugng to khai. Truarng hgp khong dap img nguyen the nay chuyen khai tren to khai hai quan giay.,

1.88 SA cilia mac khai khoan then chinh

Nhap so thu tocna khoan dieu chinh da khai bao tai muc "Cac khoan dieu chinh"

1.89 SO thu ttr cila d6ng hang tren to khai TN-TX

Mang ang

Nhap so thu to cilia clang hang ten to khai da tam nhap, tam xuat ttrong img. Lull y: - So lugng cna deng hang teen to khai phai <= so lugng con lai ten CSDL quan ly to khai tam xuat, tam nhap Mang Umg.

1.90 SO dank mix mien time nhap

khau

Nhap so Danh flux mien thua nhap khan da dirge clang Icy vao he thong VNACCS. Luu Y: (1) Danh mttc mien thua phai trong thari han hieu lye ap dung (neu c6). (2) Khong nhap so Danh nwe mien thue khi Danh roue nay dang doge sir dung cho to khai khac chua thong quan/hoan thanh thil tnc hai quan. (3) Phal nhap &mg thoi ma mien thue

*

254

A la

STT Chi tieu . i thong tin MO ta, ghi cho , Bang ma

nhap khan vao 8, "MA mien/giam/khong chiu thue nhap khau". (4) Ngued nhap khau phai dirge (tang k5f trong Danh muc mien thue. , (5) Neu hang hoa nhap khau mien thue kW:Mg thuOc dai tugng phai (tang 147 Danh muc tren VNACCS thi khong phai nhap 8 nay.

1.91 SO dOng tucmg img trong Danh

Nhap so thu to cila dong hang tuong img da duge clang ki trong Danh num mien

nine mien thue nhap khau

thue. , Luu 5r: So lugng hang hoa nhap khau trong ter khai nhap khan < so luting hang h6a con lai trong Danh muc mien thu8 da doge clang lcy trong he: thong VNACCS.

1.92 Ma mien/giam/lchon g chili thue nhap

khau

Nhap ma mien/giam/khong chin thue nhap

X

khan trong truemg hgp hang hoa thuOc ded tugng mien/giam /Ichong chili thue nhap khau. (Tham khao bang ma mien/giam/khOng chiu thue nhap khau tren website Hai quan: www.customs.gov.vn) Luu 3'7: (1)Ngay clang ki to khai bang h6a dirge mien/giam/khOng chili thue nhap khau la ngay con trong thed han hieu lye ap dung. (2) Trueng hgp thuOc doi tugng phai dang 14/ DMMT tren VNACCS thi phai nhap 0 nay va cac 0 tai chi tieu "SO danh muc mien thue nhap khau". (3) True:mg hgp khong thui,c d6i tugng phai clang 4 DMMT tren VNACCS thi kh8ng phai nhap vao cac 0 tai chi tieu "SO danh rave mien thue nhap khan".

1.93 SO tien giam thue nhap khan,

Nhap se; tien giam thue nhap khan.

1.94 Ma ap dung thue suat/mire thue va

thu Ichat 4

Nhap ma ap dung thue suat/mIrc thue trong tnremg hgp hang hoa phai chiu thue

'' thue h6 nhap khau bo sung (thue to ye, c ng ban, pha gia,...), thue filen , thu d4c biet, thue bao ve m8i truemg, thue GTGT. Luu 5T: (1) Phai nhap theo thir tu: thue nhap khau b8 sung, thue tieu thu dac biet, thue bao

X

255

STT Ma CM tieu thO'ng tin ta, ghi chi Bang ma

ye men truang, thue GTGT. Truang hop hang hoa thuoc &di tugng khong chiu thue thi nhap ma sac thue dOng thin phai nhap ma doi tugng khong chiu thue tai chi tieu MA mien/giam/khong chiu thue va thu khac. Truong hcrp hang h6a khong ap dung cac loai thue va thu khac thi khong phai nhap vao 8 nay. (Tham khao bang ma ap dung thue suatimirc thue va ma sac thue tren website Hai quan: www.customs.gov.vn) (2) Ngay &dug ki tä khai nhap khau phai trong thin han hieu lye ap dung thue suatimirc thue.

1.95 ma mignigiam/khon g chiu thue va

thu khac

Nhap ma mien/giam/khong chiu thue va thu khac twang to nhu nhap ma mien/giam/khOng chiu thue nhap khau. Ngay dang ki t& khai nhap khau hang h6a duce mien/giam/khong chiu thue la ngay con trong thoi han hieu lvc ap dung. (Tham khao bang ma mien/giam/khong

X

chiu thue va thu khac tren website Hai quan: www.customs.gov.vn)

1.96 S8 tien giam thue va thu khac

Nhap so tien giam thue va thu khac.

MAu so 2

To khai dien tir dill veri hang

h6a xuit khau

Ap dung cho truemg hop xuat khau

2.1 SO to khai Thong phai nhap lieu, he th8ng to do, ng cap so to khai. Luu Y: ca quan hal quan va cac ca quan khac c6 lien quan sir dung 11 ky to dau dm so to khai. KY to so 12 chi the hien so lan khai bo sung.

2.2 SO to khai dau tien

O 1: Chi nhap lieu trong trifling hop 10 hang c6 nhieu han 50 thing hang hoac cac throng hop phai tach to khai khac. Cach nhap nhu sau: (3) Doi vei to khai dau tien: nhap vao chit

,

(4) Tir to khai thin 2 tit di thi nhap s6 dm to khai dau tien

• J.

256

STT Chi Wen thong tin '

MO' ta ghi chat !Bang ma

O 2: Nhap so thir to dm to khai ten tang so to khai. O 3: Nhap tong s8 to khai oh 10 hang.

2.3 S6 to khai tam nhap tai xuat Wang ling

Chi nhap lieu O nay trong cac truerng hop sau: (1) Tru?mg hop tai xuat dm 18 hang tam

nhap thi nhap s6 to khai tam nhap tucmg ling.

(2)Truemg hyp xuat khau dm 10 hang tam xuat thi nhap so to khai tam xuat ,tuang ling. Neu khong phai la xuat khau cin 18 hang tam xuat hoac tai xuat sau khi tam nhap thi khong phai nhap lieu 8 nay.

(3)Ngueri ma to khai tai xuat va ngueri ma to khai tam nhap phai la met.

(4)Hang h6a thuOc to khai ban dau phai con trong thai han tam nhap - tam xuat.

(5)Tes khai ban dau phai con hieu lye (trong thai han dugc pile', lull gill tai Viet Nam).

2.4 Ma loai hinh Ngueri xuat khau theo h8 sa, myc dich xuat khau cilia 18 hang de" ch9n met trong cac loai hinh xuat khau theo huang dan ciia Tong cyc Hai quan. Tham khao bang ma loai hinh tren website www.customs.gov.vn

X

2.5 MA phan loai hang hoa

Thy theo tinh chat hang hoa c6 the chyn met trong cac ma sau: "A": Hang qua bieu, qua tang "B": Hang an ninh, quoc p,hong "C": Hang dm trq khan cap "D": Hang phOng chOng thien tai, dich benh. "r: Hang vien try nhan dao, vien trq khong hoan lai "F": Hang buu chinh, chuyen phat nhanh "G": Hang tai san di chuyen "H": Hang h6a duge sir dung cho PTVT xuat, nhap canh "I": Hang ngoai giao "J": Hang khac theo quy dinh ciia Chinh phti

257

STT Chi tieu thong tin IVIii ta, ghi chii Bang ma

"K": Hang bao quan dac bi'et Ltru Y: - Chi bat buOc nhap d'Oi \Rai hang hoa thuoc mot trong cac twang h9p tren. - Chi sir dung ma "J" trong twang him Chinh phil c6 van ban rieng. Hang h6a thong thuang khong ch9n ma nay. „

2.6 Ma hieu phuong thirc van chuyen

Can dr phuong thirc van chuyen de tua ch9n mot trong cac ma sau: "1": Duerng khOng "2": Throng bien (container) "3": Duerng bien (hang rani, long...) "4": Duang b9 (xe tai) "5": Huang sat "6": Throng song "9": Khac Luu,: - Doi yeti hang hoa vao kho CFS dOng chung container de xuat lchau: Chon ma Wang (mg veri phuong tithe van chuyen hang h6a xuat khau tir cfra khau xuat den dia diem nhap khau. Vi du: truang h9p hang hoa xuat khau vao kho CFS dOng chung container de xuat khau bang duang bien sang nuac nhap khau: ch9n ma "3". - Cac twang hap sir dung ma "9": , , 1. Van chuyen hang hoe xuat khau bang phuong tithe khac voi cac phuong thirc tir ma "1", den "6". Vi du: van chuyen bang duang Ong, „day cap,...: 2. Xuat khau tai cho; hang tix kho ngoai quan dua vao cac khu phi thue quan. - Tnrerng hop hang hoa mang theo ngtrai xuat canh qua duang hang khon,g, nhap ma "1"; twang hop qua duang bien, nhap ma "3".

2.7 Thai han tai nhap khau

Truang hop ma to khai theo loai hinh tarn xuat thi ngueri khai can dr quy dinh ve theri han hang tam xuat de nhap ngay het han theo dinh dang ngay/thang/nam

2.8 Cu quan Hai quan

(1) Nhap ma Chi cuc Hai quan not clang kY to khai hai quan theo quy dinh cna phap luat.

x

Truong hop khOng nhap, He thOng se to

•

258

STT. Chi ,tieu ' thong tin MO IA ghi chit - Bang ma

dc)ng xac dinh ma Chi cue Hai quan dang ky tar khai dip teen dia diem kin gill hang ch6 thong quan. (2) Tham khao bang "MA Chi cue Hai quan-D0i thin Ale" tren website Hai quan: www.customs.gov.vn

2.9 MA b0 phan xir 157t6 khai

(1) Nhap ma DOi thin tue xfr ly to khai. (2) Trueng hop Idiong nhap, He thong se to do, ng xac dinh ma DOi thin tuc xir ly to

X khai dip tren ma HS. (3) Tham khao bang "MA Chi cue Hai quan-D0i thin tuc" tren website Hai quan: www.customs.gov.vn

2.10 Ngay khai bao (du kien)

Nhap ngay ngay/thang/nam du kien thus hien nghiep vu EDC. Truong hgp khong nhap, M thong se- to &Ong lay ngay thuc hien nghiep vg nay.

2.11 Ma ngueri xuat khau

Nhap ma so thuo dm nguai xuat khau. Luu y: - Truong hop nguari xuat khan da clang ky sir dung VNACCS va la ngued thut hien EDA thi he thong se to dOng xuat ra ma ngu6i xuat khau. - TruOng hop chil hang nuese,ngoai thue kho ngoai quan, sau dO tai xuat hang h6a ra khoi Viet Nam thi ma nguesi xuat khau la ma dm chit kho ngoai quan hoc ma oh dai ly 1am thin We hai quan.

2.12 Ten ngueri xuat khan

Nhap ten cita nguari xuat khau. Luu Yr: - Truong hop chti hang nu6c ,ngoai thue kho ngoai quan, sau do tai xuat hang h6a ra khOi Viet Nam thi ten nguesi xuat khau la ten dm chit kho ngoai quan hose ten ena dai 1Yr lam din Um hai quan. - Truong hop ngueri xuat khau da dang kY sir dung ,VNACCS hoc ,da nhap "ma ngu6i xuat khau" thi he th6ng se AT dOng xuat ra ten ngued xuat khau. - Truorng hgp XNK tai eho nhap nhu sau: Nhap ten ngtred ,xuat khau/ ten eila ngued chi dinh xuat khau.

2.13 Ma buu chinh Nhap ma buu chinh cila nguesi xuat khau

• •

259

STT Chi tieu thong tin MO ta, ghi chn ' Bang ma

(nett co). 2.14 Dia chi nguai

xuat khau (1) Nhap dia chi dm nguM xuat khau, lchOng can nhap trong truemg hop he thong to dOng hien thi. (2) Tnromg hop dia chi dia nguai xuat khau ma he thong hien thi !thong dung, thi nhap vao dia chi chinh xac: (3) Tnremg hop nguai xuat khau da clang 14 sir dung VNACCS va la nguai thut hien EDA thi khong can nhap lieu.

2.15 SO dien thoai nguai xuat khau

(1), Nhap so then thoai dm nguai xuat khau (khOng sir dung dau,gach ngang). , Neu he thong to dOng hien thi, khong can nhap lieu. (2) Trueng hgp so dien thoai dm nguai xuat khau ma he thOng hien thi khong dUng, thi nhap vao so dien thoai chinh xac. (3) Truemg hop nguai xuat khau da clang Ic57 sir dung VNACCS va la nguai thgc hien EDA thi khong can nhap lieu.

2.16 Ma ngueri , ay thac xuat khau

Nhap ma so thue dm nguaiity that xuat khan.

2.17 Ten ngubi, ily that xuat khau

Nhap ten nguai fly thac xuat khau.

2.18 ma ngu6i nhap khau

Nhap ma nguai nhap khan (neu c6).

2.19 Ten nguai nhap khau

(1) Nhap ten nguai nhap khau hoac ten chii hang nu6c ngoai trong truerng hop giri kho ngoai quan (neu chua dang ki vao he thong). (2) Tnrong hop da dang Id, he thOng se to do, ng xuat ra. Ltru : - Nhap ten nguai nhap khau (nguai mua) theo hop deng mua ban hang h6a xuat khau (ice ca truerng hop mua ban qua ben thir ba); - Truerng hop hop dOng mua ban co, dieu khoan chi dinh nhan hang tai Viet Nam (xuat khau tai cho) thi ten nguai nhap khau la ten nguai mua hang tai mot ngoai; ghi nguai dugc chi dinh nhan hang

260

4 P

STT] (

Chi ._ tieu thong tin

, Mo ta, ghi chu Bang ma

(tai Viet Nam) tai 8 ten nguari ily tithe nhapkhau; - Chap nhan ten viat tat hoac rut g9n clia nguari nhap khau.

2.20 Ma buu chinh nguai nhap khau

Nhap ma buu chinh dm nguari nhap khau (neu co).

2.21 Dia chi 0 1: nhap ten duarng va so utilise,' ham thu buu dien (P.O.BOX). Nguari khai chi phai nhap lieu neu he th8ng khong AT dong ho try. Nhap vao ten duarng va so nha/s6 ham thu buu dien chinh xac neu thong tin do he th8ng hien thi !thong chinh xac. (5 2: nhap flap ten clueing va so nha/s6 ham thu buu dien (P.O.BOX). O 3: nhap ten thanh ph& Nguari khai chi phai nhap lieu nen he thong khong to Ong h6 trg. Nhap vao ten thanh pho chinh xac neu th8ng tin do N that-1g hien thi khong dung. O 4: nhap ten nu6c; Nguari khai chi phai nhap lieu nen he thong khong to &Ong hO tro. Nhap vao ten nirec chinh xac neu thong tin do he thong hien thi khong dung.

2.22 Ma nuot (1) Nhap ma nuerc nguari nhap khau Om 02 ki to theo bang ma UN LOCODE (tham khao bang "Ma nuOrc" tai website Hai quan: www.customs.gov.vn)

X (2) Nhap ma nuerc chinh xac neu he tilting hien thi khong dung. (3) 'Chong phai nhap lieu trong tnrang hop kW:mg xac dinh dugc nuerc xuat khan hoac khong c6 trong bang ma UN LOCODE.

2.23 Ma dai VT Hai quan

(1) Truerng hop dai 15r hai quan thirc hien nghiep vu EDA va cac nghiep vu flap theo thi killing phai nhap lieu. (2) Truang hgp ngtrai khai thgc hien nghiep vu EDA khac ved nguari khai thuc hien nghiep iv EDC thi nhap ma nguari sir dung time hien nghiep vii EDC.

2.24 SO van don (So Nhap so van dun (s8 B/L, AWB, van don

261

STT MO Chi tieu thO'ng tin

ta, chit ghi Bang ma

B/L, só AWB v.v. ...)

dubng sat), bao gam cayhan so, phan chit va cac ky to dac biet (neu co). Luu yr: - SO van don khong dugc vugt qua 35 102 tg; - Truemg hop to hang cep nhieu hon 05 van don thi se khai tiep so van don tai 6' "Phan ghi chi".

2.25 SO lugng O 1: Nhap tong so lucmg kien hang hi:5a (can cu vao h6a dun thuong mai, phieu dong g6i, van don,...) - Thong nhap phan thap phan - Nhap la "1" dei ved hang h6a kh6ng the the hien bang don vi tinh (kien, thing,...)

X 6 2: Nhap ma don vi tinh Vi du: CS: thing, BX: hop,.... Truemg hgp hang h6a ce, nhieu don vi tinh khac nhau thi nhap 01 ma don vi tinh dai dien. (Tham Ichao bang "Ma loci kien"tren website Hai 9uan: www.customs.gov.vn)

2.26 Tong trong lugng hang (Gross)

O 1: Nhap tong trong lugng hang (can cu vao phieu dong g6i, hoa don throng mai hoac chi:mg tir van chuyen) Lim Y: - Truemg hop tai chi ti6u thong tin "Ma phuong thirc van chuyen" ngued khai chgn ma "1": c6 the nhap 08 kY,tkr cho phan nguyen va 01 ky to cho phan thap phan. Neu vagt qua 01 ky to phan thap

thi nhap tong trong lugng chinh xac phan

X vao (3 "Phan ghi cha". - Doi voi cac phucmg thrc van chuyen khae: co the nhap 06 4 tkr cho phan nguyen va 03 kY to cho phan thap phan. - Truemg hop ma cila tong tong hieing hang la "LBR" (pound), he thong se to dOng chuyen aim sang KGM (kilogram). O 2: Nhap ma don vi tinh cita tong tong lugng hang theo chuan UN/ECE Vi du: KGM: kilogram TNE: tan LBR: pound

262

SIT MO Chi tieu thong tin ter, chu I Bing ma

(Tham khao bang "MA don vi tinh" teen website Hai quan: www.customs.gov.vn) - Truemg hop nhap ma don vi tinh lchac LBR, xuat ra ma tong lugrig dun vi tinh. - Truett-1g hop nhap la "LBR" (pound), xuat ra KGM.

2.27 MA dia diem hzu kho hang cher thong quan du kien

Nhap ma dia diem ncri ltru gift/tap ket hang hoa khi khai bao xuat khan, cu the nhu sau: 1. Truth-1g hop dia diem tap kat hang h6a xuat khau der duce Tong cue Hai quan ma Ma: (Tham khan bang ma "Dia diem tap kat

X

hang h6a xuat khau" tren website Hai quan: www.customs.gov.vn) Luu Y: - Hang h6a Gila Doanh nghi'ep A nau luu gift tai kho rieng dm chink DN thi sir dung ma kho elm DN A. Neu hang h6a dm DN A thue kho dm DN B hoac ICD de Itru gift thi sir clung ma kho dm DN B hoac ma kho ICD de khai bao. - Neu DN to nguyen mang hang den dia diem tap kat do Chi cue Hai quan nai Bang IcY to khai quail ly truerc khi clang Icy tä khai thi e6 the sir dung ma dia diem ena Chi cue (Vi du: doi voi Chi cue Hai quan Bien Hem la 47NBCNB). 2. Truang hop dia diam, tap ket hang h6a xuat khau chua duce Tong cue Hai quan ma h6a: sir dung ma dung chung dm Chi cue Hai quan nai clang IcY ter khai (vi du ma clang chung dm Chi cue Hai quan Bi8n floa la 47NBOZZ) de" khai bao, dling thin phai ghi cu the dia diem tap kat hang, thai gian du kien &mg container, xep hang len phuang tien van tai tad 0 "Dia chi" tai chi nett "Dia diem xep hang len xe cher hang".

2.28 Dia diem nhan hang cuai cling

O 1: Nhap ma dia diem nhan hang cuai ding theo UN LOCODE (tham khao bang ma "Cang nuerc ngoai" hoac "San bay nuac ngoai" tren website Hai quan: www.customs.gov.vn)

X

•

263

STT Chi tien thong tin

MO ta, ghi chit E, . pan ma

Ltru3ri: (1), Tnriang hgp ma dia diem nhan hang cuoi ding kh8ng co trong bang ma UN LOCODE thi nhap "ZZZ". (2) Truang hop kh8ng xic dinh duge ma dia diem nhan hang cuOi ding (tuang ling voi ma "UNKNOWN" trong bang ma) thi khong can nhap. (3) Trueing hgp xuat khau tai cho: Nhap VNZZZ (4) Twang hgp hang boa to cac khu phi thue quan gui kho ngoai quan; hang hem tir not dia dua vao kho ngoai quan: nhap "ZZZZZ". O 2: Nhap ten dia diem nhan hang cuoi ding ,(khong can nhap trong trmang hgp N thong to dOng ha trg). Ltru )?:,

(1) Neu dia diem nhan hang cuOi ding chug dugc ma hea thi bat buOc phai nhap o nay. (2) Truang hgp van chuyen duang sat, nhap ten ga tau. (3) Trueing hgp xuat khau tai chi!): nhap ten kho hang din ding ty nhap khau. (4) Trueing hgp hang hoa to noi dia vao kho ngoai quan, dr cac khu phi thue quan vao kho ngoai quan: nhap ten kho ngoai quan.

2.29 diem xep Dia diem xep hang

0 1: Nhap ma dia diem xep hang theo UN LOCODE. (Tham khdo cac bang ma "Cang-ICD trong nuerc", "Cita khau clueing b0 - Ga duang sat" va "San bay trong nuerc" troll website Hai quan: www.customs.gov.vn)

X Luu : (1) Nhap ma cang xep hang (duang khOng, duang bien); (2) Nhap ma ga (duang sat); (3) Nhap ma cfra Ichau (throng b0, clueing song); (4) Bat buec nhap lieu frit truemg hgp tai chi tieu "Ma hieu phuong tithe van chuyen", ngtroi khai ch9n ma "9".

264

I


MO ta; ghi chuff . Bang ma

O 2: Nhap ten dia diem x8p hang (KhOng bat buOc trong truth-1g hop he thong 1176 trg to dong) Luu 9: (3) Truang hop xuat khau tai ch6, hang boa tit nOi dia vao kho ngoai quan: nhap ten kho hang dm tong ty xuat khau. (4) Trutmg hap hang h6a dr cat khu phi thue quan vao kho ngogi quan: nhap ten khu phi thue quan.

2.30 Phucmg tien van chuyen du kien

6 1: Nhap h8 hieu (call sign) trong trugng hop van chuyen bang dubng bien/sOng. Neu thong tin ca ban ciia tau chua dugc dang Id vao he thOng thi nhap "9999" (nau co) 6 2: Nhap ten phuang tien van chuy8n (can cu vao chimg dr van tai: B/L, AWB,...) (n8u co) (1) Nhap ten tau trong truerng hop van chuyen bang duang bien/song. , (2) Neu khong nhap lieu, N thong se to dOng xuat ra ten tau da dang ki teen he thong dip tren ho hieu da nhap a 0 1. (3) True:mg hop van chuyen hang khong; nhap ,ma hang hang khong (02 Id ttr), so chuy8n bay (04 ki tu), gach cheo (01 Id AO, ngay/thang (ngay: 02 ki tu,,thang,03 ki to viet tit ciaa cac thang bang tieng Anh). Vi du: AB0001/01JAN Trutmg hop chua có thong tin v8 chuyen bay thi nhap nhu sau: 000000/ngay IDC theo nguyen lac tren. (4) Truting hop van chuyen (luting b0: nhap so xe tai. (5) Trutmg hop van chuyen throng sat: nhap so tau. (6) Khong phai nhap trong fruiting hop tai chi tieu "Ma hieu phuang thirc van chuyen", nguoi khai chgn ma "9" va trong trutmg hop he thong ho trg to dOng xuat ra ten phuang den van chuy8n.

2.31 N&ay hang di du kien

Nhap ngay hang di du ki8n (ngay/thang/nam)

265

STT Chi tieu thong tin - - MO ta, ghi chit 134ng ma

2.32 KY hieu va se hieu

,

Nhap IcY hieu va se hieu dm bao bi dong goi hang hoa (the hien teen kien, thimg,...).

2.33 Gidy phep xuat khau

6 i• Nhap ma phan loai gidy phep xuat

x

khdu trong tnreng hop hang hoa phai c6 giay phep xuat khau hoac ket qua hem tra chuyen nganh truac khi thong quan. (tham khao thong tin ma giay phep nhap khau tai bang "Ma van ban phap quy khac va phan loai giay phep" tren website Hai quan: www.customs.gov.vn) 0 2: Nhap so gidy phep xuat khau hoac so van ban thong bao ket qua hem tra chuyen nganh. (nhap tei da 05 loai gidy phep)

2.34 Phan loai hinh thirc h6a don

Nhap vao met trong cac ma phan loai hinh thfrc h6a don sau day: "A": h6a don thuong mai "B": Chang to thay the hoa don thuong mai hoac kh8ng co h6a don thuong mai "D": h6a don dien tit (trong trueng hop dang ki hoa don dien dr ten VNACCS)

2.35 S6 flap nhan h6a don di en tit

(1) Neu Phan loai hinh thIrc h6a don la "D" thi bat buec phai nhap So tiep nhan 116a don dien tit. (2) Neu Phan loai hinh that h6a don khong phai la "D" thi khong the nhap dugc chi tieu thong tin nay.

2.36 SO 116a don - Nhap vao so h6a don thuong mai hoac s6 dm Chung tir thay the hoa don thuong mai. - Nhap so va ngay hoa don gia tri gia tang d8i *6 tnrong hop mua ban hang h6a giaa doanh nghiep not dia va doanh nghiep che xuat, doanh nghiep tong khu phi thue quan Luu Y: - Truong hop khong co him don thuong mai thi ngu8i khai hai quan khong nhap lieu vao 6 nay.

2.37 Ngay ph& hanh Nhap vao ngay phat hanh hoa don thuong mai hoac ngay lap chUng dr thay the h6a

266

I

STT Chttieu thong tin

Mo la ghi chti Bing ma

don thuang mai (Ngay/thanWnam). Luu Y: Tnremg hop khong cep hela don thuong mai thi nhap ngay dux hien nghiep try IDA.

2.38 Phuong tit& thanh toan

Nhap vao mot trong cac ma phuong fink thanh toan sau: "BIENMAU": Bien matt "DA": Nher thu chap nhan chfrng tir "CAD": Tra ti'en lay chi:mg tir "CANTRU": Can frit, bit trir "CASH": Tian mat "CHEQUE": Sec "DP": Mot thu kem chi:mg tir "GV": Grip von "H-D-H": Hang doi hang "H-T-N": Hang tra nq "HPH": 1-16i phieu "KHONGTT": Khong thanh toan "LC": Tin dung thu "LDDT": Lien doanh an to "OA": Ma tai khoan thanh toan "TTR": Dien chuyen tien (bao gam ca "TT" va "TTr" "KC": 'Choc Luu 9: trubng hop thanh toan cac hinh thirc Ichac thi nhap ma "KC" dong theri khai phuong thirc thanh toan thuc to vao 8 "Phan ghi chit".

2.39 Tri gia Ma don O 1: Nhap mot trong cac diau kien giao hang theo Incoterms: 1) CIF (2) CIP (3) FOB (4) FCA (5) FAS (6) EXW (7) C&F (CNF) (8) CFR (9) CPT (10) DDP (11) DAP (12) DAT (13) C&I (14) DAF

X

267

STT Chi tieu thong tin MO ta, ghi chit Bang ma

(15) DDU (16) DES (17) DEQ Luu,Y : - Doi voi trueng hop mua ban hang hoa giaa doanh nshiep nOi dia va doanh nghiep the xuat, doanhnghiep trong khu phi thue quan, nhap diet' kien giao hang DAP tai O nay. 6 2: Nhap ma don vi tien to dm h6a don theo chuan UN/LOCODE (tham khao bang "ma tien te" ten website Hai quan: www.customs.gov.vn) 6 3: Nhap,tong tri gia teen hoa don: , (1), Co the nhap den 04 chit s8 sau dau phay neu ma d8ng tien khong phai la "VND". (2) Neu ma dong tien la "VND" thi khong the nhap cac so sau dau phay thap phan.

loai gia h6a don/ 6 4: Nhap ma the chUng tit thay the h6a don: •

"A": Gia h6a don cho hang h6a phai tra tien "B": Gia ,h6a don cho hang ,h6a khOng phai tra lien (F.O.C/hang khuyen mai) "C": Gia hoa don cho hang h6a bao gem phai tra tien va khong phai tra tien "D": Cac truong hop khac Lim Y : - Truarng hop thong co h6a don va ngithi khai hai quan khong nhap lieu vao 0 "SO h6a don" thi khong khai tieu chi nay.

2.40 Tri gia tinh thue (1) Neu Ma dieu kien gia h6a don la FOB, DAP, DAF thi khong can nhap cac 8 nay. (2) Neu Ma dial kien gia h6a don khac FOB, DAP, DAF va tracing hop khong co hoa don thi nhap cac '6 nay nhu sau:

x O 1: Nhap ma don vi tien to dia tri gia hai quan. O 2: Nhap tong tri gia hai quan. - TruOng h9p ma don vi tien to khong phai la "VND" thi co the nhap den 04 so sau dAu thap phan. - Truerng hop ma don vi tien to la "VND"

268

STT • Chi Hen - thong tin

MO ta, ghi chi' ..• Bang Ma

thi khong dug° nhap s6 thap phan. 2.41 Phan loaf khang

can quy doi VND

Nhap "N" nen so tien thue va tri gia hai quan khong can chuyen doi sang VND.

2.42 Tang he so phan bo ,trl gia tinh thue

,

(1) Nhap tang tri gia Ma don truac khi dieu chink. (2) Co the nhap den 04 chit so tai phan thap phan. (3) Trueng hip mOt h6a don - nhieu to khai, bat buOc nhap vao o nay. , (4) Tnrong hgp khong nhap, hepfong se to Tang tinh gia tri cilia 6 nay bang each &Ong tat ca tri gia hoa don cilia cac clang hang tren to khai. Ltru Y: - Truemg hop khong co h6a don va ngued khai hai quan khOng nhap lieu vao 6 "SO hoa don" thi khong khai tieu chi nay.

2.43 Ngued nOp thue Nhap mOt trong cac ma sau: "1": nguesi nop thue la ngu8i nhap khau • "2": nguai nOp thue la dailYhai quan

2.44 MA ngan hang tra thue thay

Nhap ma ngan hang do Ngan hang Nha nuerc cap (tham khao bang "Ma Ngan hang" ten website Hai quan: www.customs.gov.vn), truerng hop Icy

X

hieu va so chi:mg tir han mire da dugc dang Icy, he thong se hem tra nhang thong tin sau: (1),Ngued sir dung han mire phai IA ngueri xuat lchau hoAc han mire dugc cap dich danh cho dai lY hai quan. (2) Ngay -den hanh nghiep vu nay phai thuOc thin han can hieu lye ciia han mire ngan hang da clang kY.

2.45 Nam phat hanh han mac

Nhap nom hanh dm chirng tir han phat muc. La chi tieu bat buoc neu ngubi khai da nhap lieu tai chi tieu "ma ngan hang tra thue thay".

2.46 Ki hieu chi:mg tir han mire

Nhap IcY hieu dm chimg tir han mire tren chi:mg thu han mire do ngan hang cap (tai da 10 ki tu). LA chi tieu bat buoc neu ngueri khai da nhap lieu tai chi tieu "MA ngan hang tra thue thay".

269


Mo td, ghi chti Bang ma

2.47 SO thing tir han mire

Nhap so chimg tir han mire teen chimg thu han mire do ngan hang cung cap (tti da 10 ki tu). La chi tieu bat buQc nen ngueri khai da nh4p lieu till chi tieu "Ma ngan hang tra thue thay".

2.48 Ma xac dinh theri Nhap mot trong cac ma tuang ling nhu sau: "A": truerng hop duce ap dung thefi han nOp thue do sir dung bao lath rieng. "B": truang hop duce ap dung thori han nOp thue do sir dung bao lath chung. "C": throng hop duqc ap dung then han nOp thue ma khong sir dung bao lath. "D": trong truemg hop nOp thue ngay.

han nOp thue

2.49 Ma ngan hang bao lath

Nhap ma ngan hang do Ngan hang Nha nubs cap (tham khan bang "Ma Ngan hang" tren website Hai quan: www.customs.gov.vn), truerng hop ky

X

hieu va so chimg tir han mire da. duqc (tang ky, he thong se kiem tra nhitng thOng tin sau: (1) Ngueri sir dung chimg tir bao lath phai là florin xuat khau hoac la chimg tir bao lath duce cap dich danh cho dai lY hai quan. (2) Ngay tien hanh nghiep vu nay phai thuOc theri han con hieu lye oh chimg tir bao lath da clang ky. (3) Truang hop sir dung chimg tir bao lath rieng, chimg tir phai dirge sir dung tai Chi cue Hai quan da clang ky. (4) Neu khong thuOc truerng hop (1), ma dm ngueri duce phep sir dung chimg to bao lath da Bang ky trong co s& du lieu phai khOp voi ma dm ngueri clang nhap sir dung nghiep vu nay. (5) Trubng hop clang ky chimg tir bao lath thong throe khi co to khai dira tren s8 van don hoacka so hera don, so van don hoadva so Wm don phai ton tai trong co sex du lieu bao lath Hong. (6) Ma loaf hinh da duce clang ky trong der lieu chimg tir bao lath rieng phai khOp

A A

270

STT Ch, *lieu. :;•:. - - • - , theng tin : -..' --Wolk ghi din . ,.

Bapg ma

veri ma loai hinh khai bao., (7) Ngay khai bao du kien neu da dugc dang 14 trong di) lieu chimg ti bao lanh rieng phai khop voi ngay clang kYr khai bao du kien. (8) .Truerng hop clang ,14 chung Ur bao lanh rieng sau khi he thong cap so to khai, so to khai da dang kY trong co sel du lieu cila bao lath phai Ichop yeti so to khai he thong M. cap.

2.50 Nam phat hanh bao lath

Nhap nam phat hanh caa chang to bao lath (bao gOm 04 kY ttr). La chi tieu bat buOc neu ngueri khai da nhap lieu tai chi tieu "Ma ngan hang bao lath".

2.51 KY hieu chimg tir bao lath

tir bao lanh do Nhap Icy hieu dia cap ngan hang cung cap teen chimg thu bao

lath (toi da 10,ki W.). La LA chi tieu bat buoc neu ngued khai da nhap lieu tai chi tieu "Ma ngan hang bao lath".

2.52 SO chang to bao l'Anh

Nhap so elm chimg to bao lath do ngan hang cung cap tren chimg thu bao lath (tOi da 10 ki ttr). LA chi tieu bat buOc neu ngued khai da nhap lieu tai chi tieu "Ma ngan hang bao lath".

2.53 SO dinh kern O 1: Nhap ma phan loai dinh kem khai bao dien tir trong tnremg hop sir dung nghiep vu HYS. (Tham khao bang "Ma phan loai khai bao dinh kern dien dr" tren website Hai quan: www.customs.gov.vn) 6 2: Nhap so dinh kern khai bao dien Ur do he thong cap tai nghiep vu HYS.

x

khai bao dien tir

2.54 Ngay khOi hanh van chuyen

Nhap ngay khai hanh van chuyen hang 116a chiu str giam sat hai quan (Ngay/thang/nam) Chi nhap '6 nay trong truetng hop khai van chuyen ket hop

2.55 Thong tin trung chuyen

O 1: Nhap dia diem trung chuyen (neu c6) cho van chuyen hang h6a dang chili stt giam sat cua Hai quan (ap dung khi khai

X

271


MO 6, ghi chit Bang ma

bao van chuyen ket hop). , (Tham khao bang ma- "Dia diem luu kho hang cher thong quan do kien, dia diem trung chuyen cho van chuyen bao thue, dia diem dich cho van chuyen bao thue" tren website Hai quan: www.customs.gov.vn) 6 2: Nhap ngay den dia diem trung chuyen. O 3: ,Nhap ngay rai khoi dia diem trung chuyen.

2.56 Dia diem dich cho van chuyen bao thue

O 1: Nhap dia diem dich cho van chuyen bao thue, (ap dung khi khai bao van chuyen ket hop). (Tham khao bang ma "Dia diem km kho hang cher thong quan do kien, dia diem trung chuyon cho van chuyen bao thue, dia diem dich cho van chuyen bao time" tren website Hai quan: www.customs.gov.vn)

X

6 2: Nhap ngay do kien den dia diem dich.

2.57 Phan ghi cha (1) Tracing hop xuat Ichau caa nhang 16 hang thue gia ding nu& ngoai thi nhap so to khai xuat gia cling ban dau. (2) Truang hop ma loai,hinh khong ho tiro khai bao van chuyen ket hop thi khai cac thong tin sau: thai gian, tuyen &rang, dm khau,di va den,,ma dia diem dich cho van chuyen bao thue. (3) Truong hop c6 thong bao tir phia co quan Hai quan thi nhap thong tin can thiet a day. Luu Y: - Truong hop vugt qua Obi han cho phep (100 lcY to) thi cac nOi dung tiep theo throe vao 6 "S6 hieu, ky hieu", "Khai ,ghi chi tiet tri gia", "Mo to hang hoa". - Truong hop vizi:A qua giai han lcY to tai cac 6 neu teen thi sir dung nghiep vu HYS de dinh kern cac nOi dung can khai bao tiep. - Troang hop co nhieu nOi dung can ghi cha tai 6 nay thi m6i nOi dung doge ngan

4 •

272

STT- Chi tieu

a thong tin Mo ta, ghi chu ' Bang ma

cash bed du ";" 2.58 SO quail 157 dm

nOi 130 doanh nghiep

,

Nhap so quan 131/ elm nOi 1)0 doanh nghiep trong trubng hgp doanh nghiep sir dung tinh nang nay de quan,IST nOi b0. - Doi vori hang hoa xuat Ichau Ichac: + Truerng hgp xuat Ichau tai elle ghi #&XKTC;

+ Truang hgp tam xuat hang h6a da ca nhan dugc nha nuerc Viet Nam cho mien thue ghi #& l ;

+ Trubng hgp tarn xuAt hang hoa la dung cu, nghe nghiep, phuang tien lam viec co thin han oh ca quan, to chirc, cii a nguai nhap canh ghi #&2;

+ Truang hgp tam xuAt phucrng tien china hang h6a theo phuung thirc quay yang !chez (Ice, gia, thing, 19...) ghi #&3;

hang Ma. IA qua bieu, qua + Tnremg to tang ciia to chirc, ca nhan a Viet Nam giri

cho to chirc, ca nhan a nu& ngoai ghi #&4;

+ Truemg hgp hang h6a dm ca quan dai dien ngoai giao, to chirc cila Viet Nam tai nu& ngoai va nhang nguai lam viec tai cac ca quan, to chirc nay #&5;

+ Truemg hop hang hoa vien trg nhan dao, vien trg Ichong hoan tai #&6;

+ Tnrong hgp hang hoa IA hang m'an IchOng thanh town ghi #&7;

+ Truang hgp hang Ma. IA tai san di chuyen dm to chin, ca nhan ghi #&8; + Truang hgp hang hoa la hanh 157 ca nhan dm nguai xuat canh gfri theo van don, hang Ma mang theo nguai xuat canh vugt tieu chuan mien thue #&9. , ,

2.59 Dia diem xep hang len xe cher hang (Vanning)

Ma (05 8): Nhap ma dia diem xep hang len xe cher hang. Tru&ng hop dia diem xep hang len xe cher hang la khu vuc giam sat hai quan thi nhap ma khu we giant sat hai quan. Ten: Nhap ten dia diem )(op hang len xe

273

SIT . Chi tieu • , thong tin NI** ghi chii H :Bang ma .

cher hang (KhOng can nhap trong truerng hop he th8ng to Ong ho try) Dia chi: Nhap dia chi caa dia diem xep hang len xe cher hang.

2.60 SO container Nhap so container trong truth-1g hop hang hoa van chuyen bang dining bien dirge (King trong container.

2.61 Phan loai chi thi cilia Hai quan

(Phan danh cho cong chat hai quan) Nhap ma phan loai thong bao cua cong chirc hai quan: "A": Huemg an sin &Si "B": Thay doi khai bao xuat khan

2.62 Ngay chi thi dm Hai quan

(Phan danh cho cong chirc hai quan) Nhap ngay/thang/nam cong chirc hai quan thong ban tai nguoi khai hai quan.

2.63 Ten chi thi dm Hai quan

(Phan anh cho cong chac hai quan) Nhap trich you not dung thong bao

2.64 Noi dung chi thi caa Hai quan

(Phan danh cho cong chat hai quan) Nhap not dung thong bao teri nguth khai hai quan.

2.65 MA so hang h6a Nhap day du ma s8 hang h6a quy dinh tai Dante myc hang h6a xuat nhap khan Viet Nam va Bien thue xuat khan Viet Nam do BQ Tai chinh ban hank. Luu y: (1) Khong khai mat hang au filo cong cac m@ hang khac tren mot tb khai. (2) Kheing khai cac mat hang co so tien thue va tien phi phai flop bang cac dun vi tien to khac nhau tren ding mot to khai. (Vi du: Thue nOp bang "USD", phi nOp bang "VND")

2.66 Ma quan 1Y rieng Nhap ma quan 1y hang h6a (neu co) , , 2.67 Thue suat HQ thong to Ong xac dinh mire thue suat

thue xuat khan tucmg Img \Teri ma so hang. Trubng hop Ichong to dOng xac dinh duce thue suat, ngtroi khai hai quan co the nhap thu cong may thue suat thue xuat khan vao o nay.

2.68 Mire thue tuyet dOi

(5 1: Nhap mac thue tuyet doi: He th8ng to Ong xac dinh rnirc thue tuyet X den tuang *rig vth ma so hang hea.

274


chu ,

mo ta, ghi u . Rang ma

Truerng hgp he thtng killing to xac dinh, ngueri khai hai quan c6 the nhap thil cong mire thug tuyet doi vao 6 nay., O 2: Nhap ma dun vi tinh thug tuyet doi: (1) Truong hgp da nhap mire thug tuyet &Si thi phai nhap ma dem vi tinh thug tuyet doi tucmg img vari don vi tinh thug tuyet doi quy dinh tai van ban hien hanh. (2) Ma don vi firth thug tuyet doi (tham khao ma don vi tinh ten website Hai quan: www.customs.gov.vn) 0 3: Nhap ma &mg tign eila mire thug tuyet clOi.

2.69 MO to hang h6a (1) Khai it ten hang, quy each pharn' chat, thong so ld thuat, thanh phan cam tap, model, ki/ma hieu, dac tinh, cong dung caa hang hod theo hgp dOng thucmg mai va tai lieu khac lien quan den lo hang. (2), 1Chai, ma nuac xuat xir oh hang h6a xuat khau theo quy tac: mo to hang hgaii&ma nuore xuat xir. Luu Y: - Ten hang Ma dugc khai bang tieng Viet hoac tigng Anh; - Truang hgp Ichaig0p ma HS theo quy dinh tai khoan 2 Dieu 18 ThOng to nay thi mo to khai quat hang Ma (neu nhang dae diem khai quat co ban dm hang Ma, vi du: linh kien 8 to cac loai, vdi cac loai,...). (3) Truth-1g hgp ap dung ket qua phan tich, phan loai oh 18 hang ding ten hang, thanh phan, tinh chat lY h6a, tinh nang, cong dung, xuat khau tir cimg mot nha san xuat da duge thOng quan truck do thi ghi so van ban thong bao.

2.70 Ma mien/ Giam/ 1ChOng chiu thug xuat khau

Nhap ma mign/giam/Ichong chiu thug xuat khau trong truemg hgp hang hga thu'Oc doi tugng mien/giam /lchong chin thug xuat khan. Luu Y:

dirge (1).,Ngay dang ki to khai hang xuat mien/giam/lchong chin thug xuat khau la

ngay con trong theri Ilan hieu lye dp dung. (2) TruOng hgp thuOc &di tugng phai clang

X

275

STT Chi tieu thong tin : mii 0, ghi cnii . Bang ma:

1c5r DMMT ten VNACCS thi phai nhap IS nay,va the 6 tai chi tieu "Danh muc mien thue xuat khau". (3) Truong hgp Ichong thuOc &Si Mc:mg phai dang kY DMMT tren VNACCS thi Ichong phai nhap vao cac 16 tai chi tieu "Danh mix mien thue xuat khau".

2.71 SO tion giam thue xuat khau

Nhap se tien giam thue xuat lchau.

2.72 So luting (1) 6 1: Nhap so luting hang h6a xuat khau dm tong dung hang theo don vi tinh trong

X

Danh muc hang hoa xuat khan, nhap khau Viet Nam. (1) Truang hgp hang h6a chiu thue tuyet doc i, nhap se luting theo don vi tinh thue tuyet doi theo quy dinh (2) CO the nhap den 02 so sau dau thap phan (3) Trutmg hop hang h6a phai ,nop phi ca phe, ho lieu, hat dieu, bao hiem ca phe, nhap se luting theo dun vi tinh phi/bao hiem theo quy dinh (4) Trutmg hgp so luting thge to do phan‘ thap phan vugt qua 02 kY tu, ngubi khai hai quan thuc hien lam ten so thanh 02 lcy to thap phan sau dau phay 6 khai so

lam tree vao 0 nay, &Ong thai luting so khai so lugng thgc to va don gia h6a dun

vao 0 "MO to hang Me" theo nguyen tae sau: "mo to hang hoairi&so luting" (khong khai don gia vao O "Don gia hoa don"). O 2: Nhap ma dun vi tinh theo Danh mut hang h6a xuat khan, nhap khau. (tham khao bang ma don vi tinh teen website Hai quan: www.customs.gov.vn) , Truett-1g hut) hang h6a chlu thue tuyet doi, nhap ma don vi tinh thue tuyet &I theo quy dinh (tham khan ma dun vi tinh tai Bang ma dp dung mire thue tuyet doi tren website Hai quan: www.customs.gov.vn).

2.73 SO luting (2) 0 „1: Nhap trong luting hang He xuat khau cila tixng rdong hang. , CO the nhap den 02 so sau dau thap phan. O 2: Nhap ma don vi tinh.

X

4

276

STT • PO Chi - : • • - . thong tin

Mo t4, ghi chu ' Pang ma

(tham khdo bang "Ma don NI tinh" tren website Hai quan: www.customs.gov.vn)

2.74 Trir gia h6a. dun Nhap tri gia h6a don cho timg clang hang. Luu Y: - Co the nhap den 04 so sau dau thap phan - Truong hgp tri gia hoa don dm mot m@ hang vugt qua 12 ky to phan nguyen thi dirge tach ra nhieu deng hang neu dap ung nguyen talc tong lugng di a cac clang hang bang tong lugng to khai. Truong hgp khong dap ling nguyen talc nay chuyen khai ten to khai hai quan giay. - Truong hgp khong c6 h6a dun thi khong khai tieu chi nay.

2.75 Don gia h6a don

,

6 1: Nhap dun gia h6a. don. , Luu y: dun gia Ma don x so Wong = tri Oa boa don ± 1 0 2: Nhap ma don vi flan to elm dun gia hoa dun. 6 3: Nhap ma don vi tinh so lugng dm don gia h6a dun. Lin y: - Truong him khong co h6a dun thi khong khai nen chi nay. ,

2.76 Tri gia tinh-thue (1) Truong hop he thong to dOng phan ID& tinh toan tri gia hai quan thi khOng can nhap cac 6 nay. (2) Tinting hop phan be, tinh toan tri gia h .@ quan thu ding thi nhap nhu sau: 6 1: Nhap ma don vi den to cua tri gia hai quan. 0 2: Nhap tri gia hai quan dm clang hang - Truong hgp ma don vi tien to khong phai la "VND" thi co the nhap den 04 s8 sau dau thap phan. - Truong hgp ma don vi tien to IA "VND" thi khong dirge nhap so thap phan. (3) H' thong im tien tri gia dirge nhap bang tay. (4) Truong hgp tri gia h6a don oda mot mat hang vugt qua 12 IcY to phan nguyen thi dirge tach ra nhieu (tong hang neu dap nng nguyen talc tong lugng dm cac thing

•

277

STT Chi tieu thong tin MO' ta, ghi chti Bang ma

hang bang tong luting to khai. Twang hop khong dap ling nguyen tae nay chuyen khai tren to khai hai quan giay.

2.77 SO thu to dm clOng hang tren to khai tam nhap tai xuat tuong ling

Nhap so thu to dm thing hang tren to, khai da tam nhap, tam xuat Wang ling. Luu y: - SO lugng dm thing hang teen to khai phai < so lugng con lai ten CSDL quanlY to khai tam xuat, tam nhap tuong ling.

2.78 Danh muc mien thue xuat khan

Nhap so Danh muc mien thue xuat khau dal dirge clang IcY vao he thong. Luu Y: ((2) KhOng nhap so Danh muc mien thue khi Danh moo nay dang dirge sir dong cho to khai khac chug thong quan/hoan thanh thin toe hai quan. (3) Phai nhap Tong theci ma mien thue xuat khan vao a "ma mien/giam/khong chill thue xuat khau". (4) Ngued xuat khau, phai doge tang lcY trong Danh mix mien thue. (5) Neu hang hoa xuat khau mien thue khong thuOc dal Wong phai clang 14 Danh Inge tren VNACCS thi khong phai nhap 6 nay.

2.79 So dong Wong ling trong Danh muc mien thue xuat khau

Nhap so thu to cita dong hang Wong ling da dirge dang ki trong Danh muc mien thue. Luu Y: So lugng hang h6a xuat khau trong to khai xuat khau < so lugng hang h6a con lai trong Danh muc mien thue da dirge Bang kY trong he thong VNACCS.

2.80 Ma van ban phap luat khac

(1) Nhap ma van ban phap luat ye quan ly xuat khau, kiem tra chuyen nganh: giay phep xuat khau, hem dich, an town dye ph'am, kiem tra chat luting.. . (Tham khao ma van ban phap quy tai

X bang "Ma van ban phap quy khac va phan loaf giay pixel)" tren website Hai quan: www.customs.gov.vn) (2) Co the nhap dirge toi da 05 ma- (tuong ling voi 05 0) nhung khong throe trong nhau. Luu Y:

278

STT CM tieu thOng tin

MO ta, ghi chit _ Bang ma

- Dot i vori hang h6a chin su quan 1Y cilia cac co quan chuyen nganh bat buOc phai nhap 8 nay.

3. Chi tieu thong tin teen to' khai hai quan dign tie khfing dirge khai bO sung:

khai xuat khAu nhap khAu STT Chi tieu thong tin

1 To' khai nhap khAu 1.1 MA loci hinh 1.2 MA phan loci hang Ma 1.3 MA hieu phuong tilde van chuyen 1.4 Ca quan Hai quan 1.5 MA ngutri nhap khan 1.6 Ma dai lY hai quan 2 To' khai xuat khaj u

2.1 Ma loaf hinh 2.2 MA phan loci hang hoe 2.3 MA hien phuong thirc van chuyen 2.4 Ca quan Hai quan, 2.5 MA ngtrai xuat Ichau 2.6 MA dai IY hai quan

3.2. Trithng hyp giai phong hang (BP), cac chi tieu sau khong duct khai bto sung:

1 MA loci hinh 2 MA phan loci hang h6a 3 MA hieu phuong thirc van chuyen 4 Co quan Hai quan , 5 ma ngutri nhap Ichau 6 MA ngutri xuat Ichau 7 MA dai 1y hai quan 8 SO van don 9 So luting 10 TOng tong luting hang (Gross) 11 Phucmg tien van chuyen 12 Ngay hang den 13 Dia diem da hang 14 Dia diem xep hang 15 So luting container 16 Phan I,* hinh till:re hoa don 17 St flap nhan h6a don dien tir

279

18 Ma lY do de nghi BP 19 Mangan hang bao lath 20 Nam phat hanh bao lanh 21 K1 hieu chimg to bao lanh 22 So chimg tir bao lanh

4. Chi tieu thong tin tren khai hai quan din tee Hg tilting kitting hi) try• khai 136 sung:

STT Chi tieu thiinf tin Threrng an sera tliii/Ghi chti 1 Ter khai nifb khan

1.1 Phan loai ca nhan/to chirc Ngueri khai hai quan: + Trong thong quan khai be\ sung bang nghiep vv IDA01, ghi chinh xac not dung khai NS sung tren 8 "Ky hieu Ira so hieu" dm to khai hai quan. + Sau thong quan: Ngueri khai hai quan khai be sung bang nghiep vu AMA, ,ghi chinh xac ten ngued nhap khau teen 0 "Phan ghi chir" dm ter khai sika Mi. Cong chIrc hai quan can dr vao de nghi sfra doi va pile duyet dm Lath dao Chi cvc de thvc hien chat nang Chuyen dia diem giam sat tren He dieing

1.2 Ten ngueri nhap khau 1.3 Ma dia diem luu kho hang

cher th6ng quan du kien

2 Ta khai xuat khan 2.1 Ten ngueri xuat khau - Trong thong quan:

Nguai khai hai quan sin. Mi bang nghiep vv EDA01, ghi chinh xac ten ngueri xuat khau teen 0 "KY hieu va so hieu" dm ter khai hai quan. - Sau thong quan: Ngueri khai hai quan silo doi bang nghiep vv AMA, ghi chinh xac ten nguOi xuat khau ten o "Phan ghi Ghia" cila to khai siia dot

2.2 Ma dia diem Km kho hang cher thong quan di; kien

3 Tir khai nhap khan a nghi giai phong hang 3.1 Phan loai ca nhan/to chirc - Trong thOng quan: Ngued khai sfra doi bang

cach ghi thong tin dung vao 0 "Phan ghi chn"., - Sau thong quan: Ngueri khai de nghi sin doi bang van ban (mau 03/KBS/GSQL Phu lac V ban hanh kern Thong to so 38/2015/TT-BTC)

3.2 Ngay khai bao (du kien) KhOng phai sfra &Si 3.3 Ma dia diem luu kho hang Cong chirc hai quan can cu vao de nghi sin doi

va phe duyet cOa Lanh dao Chi cvc de thvc hien chirc nang Chuyen dia diem giam sat teen He thong

chef thong quan du kien

I

280

5. Chi tieu thong tin He thOng hO try sira doi sau Biting quan:

STT Chi tieu tilting tin 1 MA tien to dm tri gia khai bao 2 Me to hang hga 3 TS, gia tien thue 4 MA nu& xuat,th ,

khau Thug nhap khau/xuat khau 5.1 5.1 Tri gia tinh thue 5.2 SO luting tinh thue 5.3 MA so hang h6a 5.4 Thue suat , 5.5 SO flan thue phai nOp 6 Thue va thu Ichac

6.1 Tri gia tinh thue 6.2 SO luting tinh thue 6.3 MA xac dinh thue suat 6.4 Thug suat 6.5 SO tien thue phai nOp

6. Chi tieu Ming tin To khai van chuyen hang h6a

STT Chi Ben thong

tin MO ta, ghi chi

Bang . ma.

A Thong tin khai ban chung

1 Soto khai van chuyen

1. Truemg hop dang 141 magi, ngued khai Icheing phai nhap so to khai.

Luu 5r: ca quan Hai quan va cat ca quan Ichac co lien quan sir dung 11 k.57 to dal dm so to khai. KS, to thu 12 chi the hien so lan khai be sung.

2. Truemg hop sira to khai, nguai khai bat buOc phai nhap so to khai can sun

2 Ca bao nhap khan/xuat khau

- Truang hop hang h6a nhap khan van chuyen to dm khau nhap den cang dich ghi tren van tai don hoac dia. diem thu gom hang le hoac den cira khau khac, nguei khai hai quan chgn ma I.

- Tx-Ili:mg hop hang hoa xuAt IchAu van chuyen tir cang xuat khau, nhap khau hang h6a duqc thanh lap trong nOi dia; kho ngoai

281

STT Chi tieu thong tin' Ma ta, glii chit. Bang

ma

quan; dia diem thu gom hang le den dm khau xuat, nguai khai hai quan ch9n ma E.

- Truang hop, hang hoa qua canh di qua lanh th6 dat lien Viet Nam va khai bao to khai van chuyen khac, nguai khai hai quan chon ma C.

3 Ca quan Hai quan

La ma ca quan Hai quan nai to khai van chuyen dugc gui tai de xfr 15T (ca quan Hai quan giam sat dia diem luu gift hang h6a). ma nay co tali da 6 kY to va dugc nhap theo 1 trong 2 ca che:

- He thong to Ong guy& dinh dkra tren thong tin khai bao ve MA khu vgc luu gift hang h6a, hoac;

- Nguai khai nhap khi MA ca quan Hai quan,nai tiep nhan va xfr ly to , khai van chuyen khac vori Ma do he thong quyet dinh.

4 Ma nha van chuyen

Nhap ma so thue cfia nguai van chuyen hang h6a.

Ngfied van chuyen c6 the là nguai xuat khau, nguai nhap khau, hang van tai, dai ly hai quan hoac cong ty logistics.

5 Ten nha van chuyen

- Tnrong hop ma nha van chuyen da dugc dang kY truerc tren he thong la nguai xuat khau hoac nhap khau thi khong phai khai bao mix nay.

- Cac truang hop khac, nguai khai phai khai bao muc nay.

6 Dia chi cila,nha van chuyen

- Throng hop ma nha van chuyen da. dugc dang kir tnnac tren he thong thi khong phai khai bao muc nay. Khi thong tin nay thay doi so yeti thong tin da dang kY truerc d6 thi nguai khai thkrc hien viec khai bao muc nay.

- Cac trmang hop khac, nguai khai phai khai bao mix nay.

7 SO hop dong -van cliuyerilSo dm

- Truang hop hang hoa qua canh thi nguai khai phai khai bao mix nay.

282

STT CM tieu thong

tin , MO ta, ghi chit ,

Bang ma

giay to Wang ducmg

8 Ngay hop d6ng van

chuyen/Ngay dm giay to

tucmg ducrng

- Truong hep hang hoa qua canh thi nguoi khai phai khai bao mpc nay.

9 Ngay het han hqp dong van,

chuyen/Ngay het han eila giay to Wong duong

- Truong Nip hang hoa qua canh thi ngtrai khai phal khai bao mpe nay.

10 Ma phuong,tien van chuyen

Lpa chgn mot trong cac loai phuang tien Van chuy8n hang h6a do h8 th6ng dim ra gom:

6: May bay

11: Tau thily

16: Xa lan

25: Tau hoa

31: 6 t8

17: Khac

11 Ma 'nye dich van chuyen

1. Truong hqp ch9n ma ,I tai tieu chi "CO bao nhap khau/xuat khau" thi chgn mot trong cac ma sau:

ICD: Hang h6a nhap khAu van chuyen tir cfra khau nhap den cang dich ghi teen van tai don. IFS: Hang h6a nhap khAu dirge Van chuyen tir cfra khau nhap Ve dia diem thu gom hang le; ILS: Hang h6a nhap khau van chuyen tir cfra khau nhap Ve kho hang khOng keo dal; ITH: Hang h6a nhap khau khac

2. Trutmg hqp chgn ma E tai tieu chi "CO bao nhap khau/xuat khau" thi chon mot trong cac ma sau: ECD: Hang hoa xuat khau van chuyen to cang xuAt khAu thanh lap trong not dia den cfra khan xuat.

283

STT Chi tieu thong - tin - M8 ta, ghi. -chil 138ng

ma

EFS: Hang hoa xuat khau van chuyen tit dia diem thu gom hang le den cira khau . xuat. ELS: Hang hoa xuat khau van chuyen tit kho hang khOng keo pdai den dm. khau xuat. EBD: Hang 116a xuat khau van chuyen dr kho ngoai quan den dm khau xuat. ETH: Hang h6a xuat khau khac 3. Throng hop chon ma C tai tiou chi "Ca bao nhap khau/xuat khau" thi chon met trong cac ma sau: CTR: Hang h6a qua canh CTH: Hang h6a khac. Lmi Y:

Viec khai btho ma myc dich van chuyjn sa dung cho van chuyen hang h6a nhap khciu, xuat khau va khac phcii twmg zing vol viec khai CO bao nhap khau/xuat khau.

12 Loai hinh van chuyen

NR: Van chuyen not chung

EA: Van chuyen not chung (tnroing hop van chuyen co nhiau diem xepiddi hang)

QU: Van chuyen hang phdi qua kiem dich, hang XNK co dieu kien

KS: Van chuyen hang Me co din tuc don gian

CT: Van chuyen co chuyen dai phuang tien van tai

, 13 Ngdy do kien bat

dau van chuyen Ngay dukien bat dau van chuyen khai bac, phai nam trong khoang thoi gian (tang kY tinh tit ngay hien hanh theo he thong

14 Thai gian do kien bat dau van

chuyen

Khai thoi gian do kien bat dau van chuyen

VD: truang hop tiled gian do kien bat dau van chuyen la 7 gia tali thi khai la 19.

15 Ngay do kien kat thnc van chuyen

Ngay do kien kat thnc van chuyen khai bao phai tang hoac sau ngay (>=) do kien bat dau von chuyen.

16 Thai gian do kien ket thiac van

chuyen

Thai tiled gian du kien kat thac van chuyen

VD: tnreng hop tiled gian du kien ket thiac

•

284

STT Chi tieu thong

: . tin Mo ta, ghi chit

Bang ma

van chuyen la 7 gier sang thi khai la 07.

17 MA dia diem xep hang (Khu vgc

chiu skr giam sat Hai quan)

Ngueri khai hai quan nhap mot trong cac thong tin khai bao sau:

_ ma dia diem xep hang (khu vgc chiu sg giam sat hai quan).

- Twang hgp ma vi tri xep hang (nai chat hang) da dugc nhap thi khong phai nhap ma dia diem xep hang (khu vgc chiu sg giam sat hai quan).

Tham khao bang ma dia diem xep hang va der hang (khu vgc chiu tsg giam sat hai quan/khai bao van chuyen dOc lap/OLA) tren website: www.customs.gov.vn

18 Ma vi tri xep hang (Nai chat

hang)

Ngued khai hai quan khai bao mot trong cac thong tin sau:

- MA vi tri xep hang (nai chat hang).

- Tnrong hgp ma dia diem xep hang (khu vgc chiu sg giam sat hai quan) da dugc nhap thi kitting phai nhap ma vi tri xep hang (nai chat hang)

Tham khao bang ma vi tri xep — der hang teen website: www.customs.gov.vn

19 MA cang/cira khau/ga xep

hang

1. Ngueri khai hai quan phai khai chi tieu th6ng tin nay trong cac throng him sau:

- Logi hinh van chuyen khai bao la PT, hoac;

- Da khai bao ma vi tri xep hang (nai chat hang)

2. Cac truerng hgp khac, nguiai khai killing bat buOc phai khai bao chi fiat nay.

Tham khao bang ma cang/ dm khau/ ga xep hang tren website: www.customs.gov.vn

20 Ten dia diem xep hang

He thong to dOng ho trg cung carp ten dia diem xep hang trong trugng hgp ngueri khai hai quan khai thong tin tai 8 "Dia

285

-1 •

STT Chi flan thilma i tin a M ca, gift chi Bang

ma

diem xep hang".

Trong trutng hgp He thong khong to dOng 116 tra cung cap ten dia diem xep hang, ngueri khai hai quan khai ten en' a dia diem xep hang.

21 MA dia diem dor hang (Thu vvc

chiu su giam sat Hai quan)

Ngueri khai hai quan nhap mot trong cac thong tin khai ban sau:

_ MA dia diem der hang (khu vvc chiu sv giam sat hai quan).

- Truing hgp ma vi tri de, hang (nai d6 hang) da dugc nhap thi kh6ng phai nhap mai dia diem der hang (khu vvc chili sv giam sat hai quan).

Tham khao bang ma dia diem xep hang va da hang (khu vvc chin ,skr giam sat hai quan/khai bao van chuyen dOc lap/OLA) tit website: www.customs.gov.vn

22 MA vi tri da hang (Noi der

hang)

Nguai khai hai quan khai bao mot trong cac thong tin sau:

- ma vi tri der hang (nai d6 hang).

- Truing hap ma dia diem der hang (khu vvc chiu sv giam sat hai quan) da dirge nhap thi khong phai nhap ma vi tri dahang (nai der hang)

Tham khan bang ma vi tri lel) — der hang tren website: www.customs.gov.vn

23 MA cang/cfra khau/ga der hang

(Ma cang d6 hang)

1. Ngueri khai hai quan phai khai chi tieu thong tin nay trong truing hgp da khai bao ma vi tri der hang (nai der hang)

2. Cac truong hop khac, ngueri khai kh6ng bat buQc phai khai bao chi lieu nay.

Tham khan bang ma tang/ cfra khau/ ga der hang teen website: www.customs.gov.vn

24 Ten dia diem az( hang

He thong to do, ng ho trg cung cap ten dia diem der hang trong truing hgp ngueri khai hAi quan khai thong tin tai 6 "Dia diem dO

286

' .. STT

Chi flea thong- • ' ''. -

tin . • .

, , . „ y1Y1(Ota, gm chit

Bang :Ma

hang".

Trong truong hop He thOng khOng to dOng ho trq cung cap ten die diem &I hang, nguai khai hai quan khai ten cin dia diem dO hang.

25 Tuyen clueing Khai thong tin ve tuyen duerng van chuyen chinh dm hang hOa. DO dai khai bao t6i da la 35 ky to khong dau.

Vi du: hang hoa van chuyen to Hai Thong ve Ha NO va di gen QuOc 10 5 thi khai la HP-HN QL5.

26 Loai bao lanh Truerng hop phai nOp bao lanh theo quy dinh dm phap luat thi khai nhu sau:

- Bao lath rieng: ma A;

- Bao lath chung: ma B.

X

27 Ma ngan hang bao lath

Truerng hop sir dung bao lath chung (B) thi phai nhap ma dm ngan hang bao lath.

Tham khao ma ngan hang tren website: www.customs.gov.vn

28 Nam pilot harsh bao lath

Truang hop sir dung bao lath chung (B) thi nhap thong tin ye nam phat hanh bao lath theo dinh clang YYYY.

29 Ki hieu cluing to bao lath

Truerng hop sir dung bao lath chung (B) thi nhap thong tin ye 14, hieu cila chimg to bao lath.

30 s6 chi:mg to bao lath

Truorig hqp sir dung bao lanh chung (B) thi nhap thong tin ye so chimg tir bao lath.

31 SO tien bao lath Khai so tien bao lath do ngueri khai hai quan to tinh.

32 Ghi chi' 1 Ngueri khai khai bao tai muc nay cac thong tin khac can lam rO phuc vu cho muc dich khai bao.

Truerng hop loci hinh van chuyen la QU, ngueri khai phai khai bao thong tin ye dia diem kiem dich tai muc nay.

B Thong tin khai bao chi tiet

33 SO hang hoa (SO La chi tiou khai bao bAt buOc ma nguiyi

287

STT Chi Wen thong tin MO la, ghi chfi Bang

ma

B/L, so AWB khai phai khai bdo. S8 nay c6 dO dai t6i da 35 lcy to kh8ng dau. Cu the: v.v. ...)

- Tnrang hop 1: Hang hoa c6 ban lugc khai hang hoe van chuyen bang throng bien (sea manifest), nhap so van dcm (so B/L)

- Truerng hop 2: Hang He c6 ban lucre khai hang hoa van chuyen bang, duOng hang lchong (air manifest), nhap so van don (so AWB)

- TruOng hop 3: Hang hoa se, bang lucre khai hang h6a van chuyen bang dueng sat (railway manifest), nhap s6 van don (sO B/L)

- Tnrang hop khac (4) gam:

(i) „Van chuyen hang hoa xuat khau/nhap khau bang 8 to hoac

(ii) Van chuyen hang hoa giCra 2 kho dm gia cong/SXXK/DN the xuat (nha may bao thu8), nguOi khai nhap s6 quan ly hang hOa theo dinh clang duoi day:

+ DOi vei van chuyen hang hoa nhap khan hoac van chuyen hang hod gift 2 nha may bao thue bang o to: Ngueri khai nhap so quan 15T hang h6a theo cau trim AAAAAAAAAAAAA, BBBBBBBBBBBB.

Trong do AAAAAAAAAAAAA la ma s8 thue cilia ngued nhap khau (13 1c3"/ tg), BBBBBBBBBBBB la so 1c3"/ hieu do nguOi khai hai quan to lap (t8i da 12 icy/ tg).

+,136i voi van chuyen hang hoa xuat khau bang o to: nguel khai nhap so quan b'r hang h6a theo eau tine CCCCCCCCCCCCC, BBBBBBBBBBBB.

Trong do CCCCCCCCCCCCC la ma so thue cua ngtrai xuat khau (13 1(17 tg), BBBBBBBBBBBB la so kyr hieu do ngued khai hai quan to lap (tOi da 12 1()% tg).

L-u-a Y. gitta ma so thue cna nguai xuat

288

STT tin Chi tieu thong Bang

, 1Y18 ta, ghi cho m

_ a

khau, nhap khau va so IcY hieu do nguesi khai hai quan to lap trong so quan lY hang h6a duqc phan each bang dau phay (,).

34 Ngay phat hanh van don

- Diii yeti van chuyen hang h6a co so quan lY hang Ma khai bao theo cac truang h9p 1, 2, 3 tai chi tieu s8 33 neu tren nguoi khai bat buOc nhap ngay van don.

- Doi v&i van chuyen hang h6a co so quan 15/ hang Ma khai bao theo truth-1g hop 4 tai chi tieu so 33 neu tren, ngueci khai khai bao ngay thoc hien nghiep vu OLC.

- Ngay khai bao la 08 4 to khong dau va dirge nhap theo dang DDMMYYYY.

35 Ten hang Nosed khai khai bao ten hang h6a van chuyen. Tn.reng hop 18 hang thuOc mot van don co nhieu chiing loai thi nguesi khai khai ban, ten cila nhfing hang Ma co gia tri chiem tY trong 10n trong tong gia tri 10 hang.

36 Ma HS (4 s6) Ngued khai khai bao ma so HS dai dien (er mat de 4 so) cila loai hang co gia tri chiem tY trong lan nhat trong tong gia tri 10 hang.

37 Ky hieu, s8 hieu Khai bao Icy, s8 hieu dm hang Ma.

38 Ngay nhap kho lan dau, nhap

kho ngoai quan

- TruOng hop hang h6a dua vao kho ngoai quan, ngueri khai phai khai bao ngay dua hang vao kho lan dau.

- Truong hop hang h6a dna vao kho ngoai quan Ur 2 Ian trer len, nguedichai khai bao ngay dua hang vao kho cila lan dau tien.

- Cac tiding hop khac IchOng bat buOc phai khai bao.

Khai ngay dna hang vao kho theo dang DDMMYYYY.

39 Phan logi san pham san xuat to hang Ma nhap

lchau

Khai ma Y.

40 Ma nu&c san xuat hoac not

Khai ma nu& san xuat hoac not san xuat

289

STT CM tieu thong BR - MO ta, ghi che Bang

ma

san xuat cilia hang hoa van chuyen.

Tham khao bang ma nuac teen website: www.customs.gov.vn

DOi voi van chuyen elm hang hoa nhap khau, ngoai trir loai hinh, van chuyen khai bao la KS thong tin nay bat buOc phai khai.

41 ma dia. diem xuat phat

Khai ma dia diem xuat phat dm hang h6a van chuyen.

Tham khao ma cang/cira khau/ga xep hang tren website: www.customs.gov.vn

- DOi yeti van chuyen hang h6a nhap khan, ngoai tit loai hinh van chuyen khai bao IA KS ngueri khai bat buOc phai khai bao ma dia diem xuat phat la ma tang, ma san bay xep hang a nuac ngoai., DOi voi van chuyen hang hoa nhap khau c6 loai hinh van chuyen khai bao la KS, ngtrai khai c6 the khai bao ma nay.

- DOi voi van chuyen hang h6a xuat khan, ngoai frit loai hinh van chuyen khai bao, la KS, ngueri khai phai khai bao ma dia diem xuat phat la ma cang, ma san bay, ma cira khau,xep hang tar Viet Nam. Doi voi van chuyen hang h6a xuat khau co loai hinh van chuyen khai bao la KS ngtrai khai c6 the khai bao ma nay.

- DOi voi van chuyen hang h6a khac (van chuyen hang h6a gifta 2 khu we luu gift hang h6a chiu su giam sat hai quan), nguai khai khong phai khai bao ma nay.

- Truong hop dia diem xuat phat khong c6 ma UN/LOCODE, Ngued khai nhap ma nu6c (02 ky tu) + "ZZZ"

42 Ma dia diem dich

ND/6i khai khai bao ma dia diem dich cila hang hoa van chuyen.

Tham khan ma cang/dra khau/ga xep hang tren website: www.customs.gov.vn

- DOI voi van chuyen hang hoa nhap khau, ngoai trir loai hinh van chuyen khai bao la

290

STT Chi fiat thong tin , , Mil ta ghi chili

Bang _ m a

KS, nguesi khai bat buOc phai khai bao ma dia diem dich la ma cang, ma san bay, ma cira khau nai, hang den tai Viet Nam. DOi voi van chuyen hang hoa nhap khau co 100 hinh van chuyen khai bao la KS hoac PT, nguOri khai cep the khai bao ma nay.

- D6i voi van chuyen hang boa xuat khau, ngoai trir loai hinh van chuyen khai bao, la KS, nguari khai phai khai bao ma dia diem dich la ma cang, ma san bay nai da hang tai nuesc ngoai. Doi voi van chuyen hang hoa xuat khau co loai hinh van chuyen khai bao la KS ngueri khai co the khai bao ma nay.

- Doi voi van chuyen hang He khac (van chuyen hang Ma. gicra 2 khu vgc luu gill hang Ma chiu skr giarn sat hai quan), nguoi khai khOng phai khai bao ma nay.

- Truerng hop dia diem xuat phat !thong co ma UN/LOCODE, Ngtred khai nhap ma nu& (02 IcS7 AO + "ZZZ"

43 Loai manifest (hang boa)

- Khai ma S del lied ban lugc khai hang boa du&ng bien (sea manifest), .

- Khai ma A d6i yeti ban lugc khai hang hoa throng khong (air manifest),

- Khai ma R &Si volt ban Inge khai hang hoa duerng sat (Railway manifest)

- Khai ma V doi voi trueng hgp khac.

44 Phuang tien van chuyen

6 1: MA phuang tien van chuyen

- TruOng hgp hang Ike xuat khau, nhap khau van chuyen bang duerng song, dui:mg thily nOi dia, duong bien, nguari khai khai bao hO hieu dm tau (tOi da 35 14T tu)

- Truong hgp, hang hOa xuat khau, nhap khan van chuyen bang duarng khong, nguOri khai khai bao so hieu cda chuyen bay va ngay thong oh chuyen bay theo dinh clang nhu sau: So hieu chuy8n bay/Ngay thong. Trong do: So hieu chuyen bay c6 02 Icy to

291

STT Chi Hen thong tin MO ta, ghi chit Bang

ma

dau là ma caa hang hang khOng, cac k5, to con lai la so chuyen bay; Ngay thong cfta chuyen bay dugc nhap theo dinh clang DDMMM

Vi du: VN 1230/17NOV

- Truong hgp hang boa xuat khau, nhap khau van chuyen bang duerng sat c6 bang lugc khai ,hang hoa (Railway, manifest), khai bao so hieu chuyen tau (UM da 10 1c32 nr).

- Truong hgp hang, hoa xuat khau, nhap khau van chuyen, bang dthang b0, ngueyi khai khai bao bien so phucmg tien theo dinh clang nhu sau: "Ma, quoc gia clang lcYr phucmg tien (2 lcy tv)-Bien so phuang tien" (tai da 35 kyr tv).

Vi du: 'VN-29A1234

O 2: Ten tau bien cher hang

He timing to dOng xuat ra ten tau bien cher hang.

Truong hgp he thiong khong to deng h6 trg xuat ra ten tau bien cher hang thi khai ten dm tau.

Truong hgp hang hoa khong van chuyen bang duang bien thi khong khai 0 nay.

45 Ngay du kien den / Ngay du kien xuat phat

- Truth-1g hgp van chuyen hang h6a nhap khau, ngueri khai khai bao ngay du kien phuang tien van chuyen den cfra khau.

- Truong hop van chuyen hang h6a xuat khau, ngueri khai khai bao ngay phuong tien van chuyen dg hen xuat canh.

Ngay thong khai bao dugc nhap theo dinh Bang DDMMYYYY

Truong hop loai birth van chuyen khai bao la KS, kh8ng phai khai tai 0 nay.

46 Ma ngueri nhap khau

- Truong hop van chuyen hang h6a nhap khan, ngoai tit loai hinh van chuyen khai bao la KS va PT, ngueyi khai hai quan khai

4 a

292

STT CM tieu thOng tin Mil ta, ghi chit Bang

ma ` 1 ma so thue dm nguai nhap khau.

- Doi vgi cac twang hgp khac, nguai khai hai quan kh6ng bat buOc khai ma so thue cila nguai nhap khau.

47 Ten nguai nhap khau

- Trueng hgp da khai ma nguai nhap khau dugc clang lcy truck tren he theing thi , he thong to do, xuat ra ten nguai nhap khau.

- Truang hgp da khai ma ngutri nhap khau nhung chua duce clang k9 truorc ,tren he thong thi khai ten nguai nhap khau tai '6 nay.

- Tru6ng hgp khac, khai ten nguai nhap khau tai 6' nay.

48 Dia chi dm nguai nhap khau

- Trueng hop da khai ma nguai nhap khau dugc dang k9 tru6c ten he thong thi he thong to dOng xuat ra dia chi nguai nhap khau.

- Truong hgp da khai ma nguai nhap khau nhung chua dugc clang 1c9 tnrerc teen h6 thong thi khai dia chi ngubi nhap khau tai 6 nay.

- Trueng hop khac, khai dia chi nguai nhap khau tai 8 nay

49 Ma nguai xuat khau

- Truerng hgp van chuyen hang h6a xuat khau, ngoai trir loci hinh van chuyen khai boo la KS,va PT, nguai khai hai quan khai ma so thue cna nguai xuat khau.

- DOI yen cac trueng hgp khac, nguai khai hai quan khong bat buoc khai ma so thue dm nguai xuat khau.

50 Ten nguai xuat khau

- Trueng hgp da khai ma nguai ,xuAt khau dugc clang k9 tnroc tren he thong thi he thong to dOng xuat ra ten nguai xuat khau.

- Twang hop da khai ma nguai xuat khau nhung chua dugc (tang k9 tn.rot .tren he thong thi khai ten nguai xuat khau tai 0 nay.

- Trueng hgp khac, khai ten nguai xuat

293

STT Chi tieu thiing

tin Mo ta ghi chit _ Bang ma

khau tai 8 nay.

51 Dia chi dm nguai xuat khL

- Truang hip da khai ma nguai xuat khau dugc dang lcy truck tren he th6ng thi he thong At long xuat ra dia chi nguai xuat khau.

- Truong hop da khai ma ngued xuat khan nhung chua dugc (tang ky truac tren he thong thi khai dia chi nguiri xuat khau tai 8 nay.

- Truang hop khac, khai dia chi nguai xuat lchau tai O nay

52 Ma nguai ny thac (Trustor)

Nguoi khai khai bao ma cilia nguai ily thac xuat khau, ny tilde nhap khau,trong truong hap van chuyen hang hoa xuat khau, nhap khau fly thac (neu biet).

53 Ten nguai ny thac (Trustor)

Khong khai tai 8 nay trong truOng hop 'thong khai tai 8 "Ma nguai ity thac"

54 Dia chi cila nguai ny thee

IChong khai tai 8 nay trong truong hop kh6ng khai tai 8 "Ma nguai dy tilde"

55 Luat khac Khai ma cna cac van ban,phap luat khac co lien quan den van chuyen hang h6a (neu co).

Tham khao bang ma van ban phap quy tren website: www.customs.gov.vn

56 SO luting 6 1: Khai s6 luting ca the

Khai so luting dm hang h6a van chuyen tai mac nay. SO luting khai bao là so nguyen.

Truang hop hang hoa kh8ng c6 s6 luting ca the, nhap so "1" vac muc nay.

O 2: Khai ma dan vi (ma loci dong ,tinh, goi) tuang ung voi phan so luting da khai bao tai 6 1.

Tham khao bang Ma dan vi tinh tren website: www.customs.gov.vn

57 TOng tong luting

i

O 1: Khai tong trong luting cua hang h6a van chuyen tai mac nay tuang Ung vai so lugng va don vi tinh da khai bao tai chi tieu

294

STT Chi tieu thane a

tin Mo ta, ghi chti '

Bang ma

"s6 luting"

Tong tr9ng luting khai bao tied da c6 6 chit so nguyen va 3 chit so thap phan.

O 2: Khai ma don vi trgng luting tai muc nay tuang img veri tong trong lugng khai bao tai a 1 (vi du: KGM cho kilogram, THE cho tan, LBR cho pao...)

Tham khao bang Ma don vi tinh ten website: www.customs.gov.vn

da

58 The tich 0 1: Khai the tich dm hang hoa van chuyen tai muc nay tucmg img yeti so luting da khai bao tai 0 "SO luting" neu ten.

The tich khai bao toi da co 6 chit se nguyen va 3 chit so thap phan.

O 2: Khai ma don vi the tich tai muc nay tucmg rung veri the tich da khai bao tai tieu so 61 neu tren (vi du: MTQ cho khei, FTQ cho phirt khoi...)

Tham khao bang MA don vi tinh tren website: www.customs.gov.vn

chi met

59 Gia Wen 0 1: Khai tri gia cila hang hoa van chuyen tai mac nay, ngoai trir hang h6a van chuyen cat loai hinh khai bao la "KS".

la tri

tri

Trueng kip don vi tien to khai bao "VND", wen khai chi co the khai duuc gia theo so nguyen. Doi ved cac don vi tien to khai bao khac, nguiri khai c6 the khai gia toi da den 4 chit s8 thap phan.

O 2: Khai ma loai tien to cira tri gia hang h6a da khai bao tai chi tieu s8 63 nett tren tai mire nay

Tham khao bang Ma don vi tren website: www.customs.gov.vn

60 Ma danh au hang hem tai

diem khai hanh

Trueng km hang h6a van chuyen can c6 luu Y rieng, vi du nhu hang de va, hang chat long... thi khai vao Iwo nay.

Khai tern da 05 ma danh &au hang h6a cho mai mat hang khai bao.

295

STT CM tieu thong tin ma

Mil ta, ghi chu Bang

Tham khao bang Ma danh clau hang h6a tai diem khai hanh tren website: www.customs.gov.vn

61 So giay phep Truerng hap van chuyen hang hoa phai c6 giay phep hoac thuOc dai tugng kiem tra chuyen nganh, khai so coa giay phep hoac so van ban thong bao ket qua hem tra chuyen nganh tai 0 nay.

62 Ngay cap phep Khai ngay bat dau c6 hieu lire dm giay phep hoac van ban thong bao ket qua kiem tra chuyen nganh da khai tai o "So giay phep". Ngdy khai bao c6 dinh dang DDMMYYYY.

63 Ngay het han ea a giAy phep

Khai ngay het han (ngay ha hieu lgc) en' a giay phep hoac Van ban thong bao ket qua hem tra chuyen nganh da khai tai O "SO giay phep".

Ngay khai bao co dinh clang DDMMYYYY.

64 Ghi chu 2

,

Khai cac nOi dung khac can hat Y dei voi timg loai hang hoa van chuyen tai muc nay.

65 SO 0 khai xuat khau

Khai so hien ter khai xuat khan hoac nhap khan (neu co) cda hang h6a van chuyen tai muc nay. SO luting ter,khai xuat khau hoac nhap khau tei da c6 the khai la 50 to khai.

Diii voi cac muc khai btio dr 66 din 68 dithi tidy, ngithi khai co the khai boo 100 kin cho nai muc

66 So hien container/so hien toa/s6 hieukiC ^ n

- Truemg hop van chuyen hang h6a bang duerng bien, khai so hieu container

- Truang hgp van chuyen hang hoa bang duerng hang kh8ng, khai se hieu kien hang, vi du so pallet, ULD, thing...

- Truerng hop van chuyen hang hoa bang duemg sat, khai so hieu toa tau.

- Truong hop hang hoa la hang r&i, hang le van chuyen bang 13 to, khong phai khai tai 8 nay.

67 SO dung hang Khai so cot cna van don (B/L) tuang Ung

296

STT Chi tieu thong

tin MO. ta, ghi ch&

,

Bang ma

ten to khai yeti so hieu container/so hieu toa/so hieu kien da khai bao neu tren tai muc nay.

Truerng hop c6 nhieu van don tuang ting vei so hieu container/so hieu toa/so hieu kien da khai bao, ngudi khai khai bao so cita cac cot dm van dan theo thir to tang dan, vi du "1 ", "12 ", "123 " trong do "_" la khoang tong.

S8 &mg hang khai bao thi da co 5 1c1f to khong dau.

68 So seal O 1: Khai s6 niem phong, kep chi (neu co) cita hang hoa van chuyen tai rime nay.

SO niem phong, kw chi khai bao co t8i da 1514 to khOng &Au.

O 2: Sau khi nhan duce thong tin y6 so hieu niem phong, so chi do co quan hai quan cung cap, khai s8 niem phong hai quan tuang *rig voi timg s8 container, so niem phong, kep chi hang tau,

297

Phu lyc III

MAU CHUNG Tic IN (Ban hanh kern Thong to so 38/2015/TT-BTC ngay 25/3/2015 cirri BO Tai chink)

h ,s- k. Y., Y.

1 TO khai hang boa nhap khau (thong bao ket qua phan luting)

2 TO khai hang h6a nhap khau (thong quan)

3 TO khai hang boa nhap khAu (giai phong hang)

4 TO khai hang hoa xuAt khAu (thong bao ket qua phan luting)

5 TO khai hang hoa xuAt khAu (thong quan)

6 TO khai b6 sung sau thong quan (chua clang Icy)

7 TO khai b6 sung sau thong quan (throe chip nhan)

8 TO khai danh ripe mien thug nhap khAu

9 Ban chi thi sirs dei ciia Hai quan - xuAt khAu

10 Ban chi thi sira dei ctia Hai quan - nhap khAu

11 Chimg tO ghi se thug phai thu

12 Thong bao ve viec An dinh thug dei yeti hang hoa xuat khan, nhap khAu

13 Th8ng bao phe duyet khai bao van chuyen

14 Th8ng bao phe duyet tai khai bao van chuyen

298

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300

Me s5 hang Ma clgl din cua td khai Ma be phen eh? tel khai

hh:mra: ss Thai han tgi nhep/ tai xugt

XXXE XE dd/MM/yyyy - X

SO !Ong (1) S51dOng (2) Ddn gig bOa ddn

123.456.789.012 123.456.789.012

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XXXE XXXE XXXE

Tri gig tinh thug(M) XXE - 12.345.678.901.234.567.890 Ddn pie tinh thug 123.956.789.012.345.678 - VND- XXXE

Me Op dyng thug tuyet d5i XXXXXXXXXE

Nude xuaat xt:t XE - XXXXXXE - XXE

Mg ngogi han ngach X XE

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Si dm myc khal khaki dieu chinh N N N N N

Trit gig Ma ddn 12.345.678.901.239.567.890

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S5 luting tinh thug 123.456.789.012 XXXE Thug suit X XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE - X

55 tien thug 1.239.567.890.123.956 VND

Soden mien giam 1.234.567.890.123.456 VND

Si thd td ctia dung hang ten td khal tam nhgp tai xual tang ging Danh mix mien thue nhp Khali NNNNNNNNN1NE - XXE

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Thug va thu khgc

1 Ten WWWWWWWWE Tri pie tinh thug 12.395.678.901.234.567

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2 Ten Td gia tinh thug Thug suit 56 lien thug Si Ten mien giam

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5 Ten TH gig tinh thug Thug suit Si tien thug Si den mien gram

WWWWWWWWE 12.345.678.901.234.567 VND

XXXXXXXXX1XXXXXXXXX2XXXXE 1.234.567.890.123.456 VND 1.239.567.890.123.456 VND

WWWWWWWWE 12.345.678.901.234.567 VND


WWWWWWWWE 12.345.678.901.234.567 VND


WWWWWWWWE 12.345.678.901.234.567 VND


M5 Op dyng thug sugt XXXXXXXXXE Soloing tinh thug 123.456.789.012 XXXE

Mien / Giam / Khong chiu thug va thu tchgc XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3

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XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3 XXXXXXXXX4XXXXXXXXXSXXXXXXXXXE

Ma Op dyng thug suit XXXXXXXXXE 55 Wing tinh thug- 123.456.789.012 XXXE

Mien / Giam / Khong chiu thug va thu khgc XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3

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M5 5p dung thug suit XXXXXXXXXE S5 luting tinh thug 123.456.789.012 XXXE Mien / Gam / Malang chiu thug v5 thu kh5c

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301

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Tit khai hang Ma nhgp khgu (thong quan) S5tdkhai NNNNNNNNN1NE

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Ten cd quan HM quan tip nhan td khai Ngay dang dd/MN/yyyy hh ss

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1.234.567.890.123.456.789 TOng tri gia tfnh thug 12.345.678.901.234.567.890 - X Ming hE s6 phan b6 hi gia

MA ket qua kigm tra n51 dung

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Soiluidng 12.345.678 XXE

TOng tong Iticing hang (Gross) 1.234.567.890 XXE

55 !Ong container NNE

Gigy phep nhap khgu 1 XXXE- XXXXXXXXX1XXXXXXXXXE

4 XXXE- XXXXXXXXX1XXXXXXXXXE 2 XXXE- XXXXXXXXX1XXXXXXXXXE 3 XXXE- XXXXXXXXX1XXXXXXXXXE

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MA phan loaf khai td gia Khai td gig tang hdp Cac khoan eau chinh

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Ma ten Ma phan loel 1 X XXE -

2 X - XXE - 3 X XXE -

4 X - XXE - 5 x - XXE -

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T5ngties5phanb6 12.395.678.901.239.567.890 12.395.678.901.239.567.890 12.345.678.901.234.567.890 12.345.678.901.234.567.890 12.395.678.901.239.567.890

X XXXXXXXXE X- XE - XXXXXXXXX1XXXXXXXXX2XE

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X-XXE- 123.456.789.012.345.678 X-XXE- 1.234.567.890.123.456 - XXXXXE

Chi tigt khal tri gla wwwWWWWWW1WWWWWWWWw2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWW6WWWWWWWWW7WWwwWWWWW8WWWWWWWWW 9WWWWWWWWW 0

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Tensacthug TOngtienthug 55clOngbing 1 X WWWWWWWWE 12.345.678.901 VND NE

2 X WWWWWWWWE 12.345.678.901 VND NE





TlingtfenthugphainOp 12.345.678.901 VND S5 ban bao lanh 12.395.678.901 VND TV gia tinh thuE XXE - 123.456.789

XXE - 123.456.789 XXE - 123.456.789

MA xac dinh the' han Op thug x Ngt.fdi map thug Ma It do nghj BP x Phan loal noip thug

rang so' trang coa td khai WE Ting s6 clang hang cOa td khai NE

302

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56 td khai tam nhAp tai xuat tudng (mg Ma phan loaf kiern tra XX E

Ten cd quan Hai quan tie nhe td khai Ngay dang lo? dd/HN/yyyy hh:mm:ss

56 tar khai dau lien NNNNNNNNNINE

Ma loci hinh XXE XXXXXXXXXE

Ngay thay d6l clang 162

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X X [ X ] Ma s6 hang he ei dien c6a to khai XXXE Ma 66 phe kit ly tG khai XE

dd/MM/yyyy hh:mm: ss Thai han hal nhap/ tal xuat dd/tidt/yyyy - X

56 dinh kem khai bdo den 1 XXE- NNNNNNNNN1NE 2 XXE - NNNNNNNNN1NE 3 XXE - NNNNNNNNN1NE

Phan ghi chO WWWWWWWWW1WNwwwwwwW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW6WWWWWWWWW7WWWWWWWW5WWWWwwWWW9WWWWWWWWWE

56 quan ly cOa n6i 136 doanh nghiep XXXXXXXXX1XXXXXXXXXE S6 quan ly nguti sir dung XXXXE

Phan !cal chi thi dm Hai quan Ngay Ten N6i dung

1 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWww2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0


2 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2wWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWwWWWww6WWWWwwwww7wwwwwWWWW8WWWwwWwww9wwwwwWWWw0

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3 dd/MM/yyYY WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWWWWWWWWWWW9WWWWWWWWW0


4 dd/MM/YYYY WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWwww2wwwwwwWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW2WWWWwwwWWE WWWWWWWWW6wwWWWWwww7wwwWWWWWW8WWWWWWWWW9WWWWWWWWW0


5 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWwwWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW 3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWO


6 dd/Hm/y777 WWWWWWWWW1WWWWWWWWW2 WWWWWWWWw1WWWWWWwww2wWWWWWWWW3WWWWWWwWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWwwW6WwWWwWwww7wwwwwWWwW8Wwwwwwwww9wwWWwWwWW0

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7 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWW10E41WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WwWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0

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9 dd/MM/yYYy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWWEWWWWWWWww7wWwwwwWWWWWWWWWWWW9WWWWWWWWW0

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10 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWwwWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWw7WWWWwwWWW8WWWWWWWWW9WWWWWWWWW0


MK thong bao do Hai quan Ten tnidng ddn vi Hai quan

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Ngay cap phep dd/MM/yyyy hh:mm:ss

Ngdy hoan thanh 'cram tra

dd/MM/yyyy hh:mm:ss

Phan loci tham tra sau thing quan XE

Ngay phe duyet BP

dd/MM/yyyy hh:mm:ss

Ngay hohn thanh kidm tra BP

dd/MM/yyyy hh:mm:ss

S6 ngay mong khi cap phep NE

Tang s6 tien thud cham n6p WWWWWWWWW1WWWWWWWWW2WWWWWwE

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X WWWWWWWWE dd/MM/yyyy X WWWWWWWWE dd/MM/yyyy X WWWWWWWWE dd/MM/yyyy


Thoi han cho phep van chuyen bao thud (khdi hanh) dd/MM/YYYY

Thong tin trung chuydn 1 Dia diem NA,' deb Ngay khdi hanh

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Dia diem dich cho van chuyen bao thug XXXXXXE dd/MM/yyYY

303

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Tii khai hang Ma nhap khgu (thong quan) XXXXXXXXX1XE - NE / NE 55 tb khai &au ben

NNNNNNNNNINE Mg loai hinh xxe x XXXXXXXXXE

x [ X ] M5s5hAnghoadaidianceratdkhal XXXE M5baphanx&l9tdkhai xe

Ngay thay dal clang k9 dd/mm/yyyy hh:mm: ss Thdi han tel nhgp/ tal xugt dd/mm/yyyy - X

5601chai NNNNNNNNN1NE 560 khai tam nhgp tai mit luting (Mg Ma phan loai kigm tra xx E Ten cd quan Hai quan tigp nhan ti khai Ngay dgng Vol dd/MN/yyyy hh mm: ss

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Ma s5 hang hog Mo to hang hea

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55 cea myc khai khan dieu chinh N N N N N

Tq gla hoa ddn 12.345.678.901.234.567.890

Thug nhap khgu Tq gia tinh thug(5) 12.345.678.901.234.567 VND

Sig k/dng tinh thug 123.456.789.012 XXXE

Thug sugt X XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE - X

55 ben thug 1.239.567.890.123.956 VND

55 tien mien giam 1.234.567.890.123.456 VND

56 krdng (1) 123.456.789.012 XXXE

56 luting (2) 123.456.789.012 XXXE

Odn gia hog ddn 123.456.789 - XXE - XXXE

Trjgia Unhthug(M) XXE - 12.345.678.901.234.567.890 Eldngiatinhthug 123.456.789.012.345.678 -VND-XXXE

MS Sp dyng thug tuyet 661 XXXXXXXXXE

Nutt xuat xtf XE - XXXXXXE - XXE

MS ngoai han ngach 55 di/ tri cOa thing hang hen 0 khai tam nhap tai xual tUdng C/ng XE Danh muc mien thug nhap khgu NNNNNNNNN1NE - XXE

mien / Giam / Khong chiu thug nhap khgu XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXX5XXXXXXXXXE

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VND

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55 kfcIng tinh thug 123.456.789.012 XXXE

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55 tien mien giam 1.234.567.890.123.456 VND XXXXXXXXX4XXXXXXXXX5XXXXXXXXXE

3 Ten WWWWWWWWE MS Sp dyng thug sugt XXXXXXXXXE

Tri gia tinh thug 12.345.678.901.234.567 VND 55 kidng tinh thug' 123.456.789.012 XXXE

Thug sugt XXXXXXXXX1XXXXXXXXX2XXXXE Mien / Gam / Kt-long chiu thug va thu khac

55 ben thug 1.234.567.890.123.456 VND XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3

55 den mien giam 1.239.567.890.123.956 VND XXXXXXXXX4XXXXXXXXX5XXXXXXXXXE

4 Ten WWWWWWWWE MS Sp dyng thug sugt XXXXXXXXXE

gia tinh thug 12.345.678.901.234.567 VND 55 kfIng tinh thug 123.456.789.012 XXXE

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55 hen mien Om 1.234.567.890.123.456 VND XXXXXXXXX4XXXXXXXXX5XXXXXXXXXE

5 Ten WWWWWWWWE MS Sp dyng thug sugt xxxxxxxxxe

Tri gia tinh thug 12.345.678.901.234.567 VND 55 hldng tinh thug 123.456.789.012 XXXE

Thug sugt XXXXXXXXX1XXXXXXXXX2XXXXE Mik / GAM / Khong chiu thug va thu khac

55 hen thug 1.234.567.890.123.456 VND XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3

55 ten mien giam 1.234.567.890.123.456 VND XXXXXXXXX4XXXXXXXXX5XXXXXXXXXE

304

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305

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/ / / / / / / /

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Tilting tin bung chuyen 1 / / — / / 2 / / — / / 3 / / — / /

Dia diem Bich cho In chuygn bao thug / /

2 / 3

306

VND

VND VND

1 Ten Tr' gla tfnh thu6 Thug sugt 56 t.en thug 56 Ten Ran glam

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MS Sp dyng thug sugt VND 56 IttOng tinh thug

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56 td khal diu tien - /

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/ / Thdl hon tat nhip/ tit suit / /

Ma loaf hinh

Ngay thay ciM clang kit

<a> Ma 95 hang hea

MS guar' it ding

MS phin loot tat xac nhin gia [ I M8 ti hang hoa

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Mien / Glam / KhEeng chlu thug nhap khgu

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56 luOng (1) 56 kiting (2) Ddn gia hda don

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VND.

3 Tin Trl gla tint, thug Thug sat 56 tRn thug 55 den mien glom

VND

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MS ap dyng?hue suet 55 long tlnh thug Mien / Glam / Khong chili thug va thu khan

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VND

VND VND

Mg ap dyng thug stet 55 ItkIng tinh thug Mien / Guam / Kh8ng clip thug vg thu khac

5 Ten Trl gla tinh thug Thugsuit 55 tfen thug 55 den mien glen,

VND

VND VND

MS Sp dyng thug sugt 56 ludng tfnh thug Mien / Glam I Kh5ng chlu thug va thu khan

307

•

<EXP> Tel khai hang Ma xuat khau (thong boo kit qua phan kiting)

1 / 3

Sat& khai NNNNNNNNN INE S6 td khai dau ben XXXXXXXXX1XE - NE / NE

Ten cd quan Hal quan tigp nhan td khai XXXXXXXXXE Ma Ix) phan xct It ter khal

$6 td khai tam nhap tai xugt tudng Cmg NNNNNIONNINE

Ma phan loci Vern tra xx e Ma 'cal hinh XXE x x Ma s6 thug dal dian

Ngay clang Ict dd /MM/ yyyy hh : mm : s s Ngay thay diii dang kt

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Thai Fran du Map/ Lel xuat dd/MM/ YYYY - X

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Ten WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7


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Dia dim nhan hang cua ding XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Dia digm xgp hang XXXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Phu'dng tian van chuygn dy• kign XXXXXXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Ngay hang di cht kign dd/MM/yyyy

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Tang tri gia tinh thug XXE - 12.345.678.901.239.567.890

Tit gia tinh thug XXE - 123.956.789 XXE - 123.956.789

Tang ha sc5 phan bo* tri gia tinh thug 12.345.678.901.234.567.890 -X

Phan loal khOng can quy d61 VND X Nguti nOp thug

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S6 tien bar) lanh 12.345.678.901 XXE

x Ma xac dinh thdi ban nap thug x Phan loaf nap thug

T6ng so- ben la phi 12.345.678.901 VND

T6ng s5 trang cda td khai NE T6ng se; dOng hang cda td khai NE

S6 dinh kern khai bao dien tic 1 XXE - NNNNNNNNN1NE 2 XXE-NNNNNENNN1NE 3 XXE - NNNNNNNNN1NE

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Dia digm

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dd/MM/yyyy

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dd/MM/yyyy

dd/MM/yyyy

dd/MM/yyyy

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308

<EXP> Ta khai hang hoa xuat khgu (thong bao kat qua phan Wong) 2 3

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Ten cd quan Hai quan WO nh5n to khai XXXXXXXXXE

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The' hart tit nh5p/ tai milt dd /MM/yyyy - X


Ma so" thug dot dign

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Ma bb phan xet It 0 khai

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Ngay thay dEi dang 102

dd/MM/yyyy hh:mm:ss

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Ten XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXX5XXXXXXXXX6XXXXXXXXXE

Dia chi WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

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6 XXXXXXXXX1XE 7 XXXXXXXXX1XE 8 XXXXXXXXX1XE 9 XXXXXXXXX1XE 10 XXXXXXXXX1XE 11 XXXXXXXXX1XE 12 XXXXXXXXX1XE 13 XXXXXXXXX1XE 14 XXXXXXXXX1XE 15 XXXXXXXXX1XE

16 xxxxxxxxx axe j7 XXXXXXXXX1XE 18 XXXXXXXXX1XE 19 XXXXXXXXX1XE 20 XXXXXXXXX1XE

21 XXXXXXXXX1XE 22 XXXXXXXXX1XE 23 XXXXXXXXX1XE 24 XXXXXXXXX1XE 25 XXXXXXXXX1XE 26 XXXXXXXXX1XE 27 XXXXXXXXX1XE 28 XXXXXXXXX1XE 29 XXXXXXXXX1XE 30 xxxXxxxxxixE 31 XXXXXXXXX1XE 32 xxxxxxxxx1xE 33 XXXXXXXXX1XE 34 XXXXXXXXX1XE 35 XXXXXXXXX1XE

36 XXXXXXXXX1XE 37 XXXXXXXXX1XE 38 XXXXXXXXX1XE 39 XXXXXXXXX1XE 40 XXXXXXXXX1XE

41 XXXXXXXXX1XE 42 XXXXXXXXX1XE 43 XXXXXXXXX1XE 44 XXXXXXXXX1XE 45 XXXXXXXXX1XE 46 XXXXXXXXX1XE 47 XXXXXXXXX1XE 48 XXXXXXXXX1XE 49 XXXXXXXXX1XE 50 XXXXXXXXX1XE

Chi thi Oa Hai quan Ngay Ten NOi dung

1 dd/MM/ yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4W WWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWWBWWWWWWWWW9WWWWWWWWWO

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4 dd/MM/YYYY WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWO


5 dd/MM/yyyy WWWWWWWWW1WWWWWWWW W2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWwWwWWWW9WWWWWWWWW0


6 dd/mm/YYYY WwwwWwwww 1wwWWWWWWW 2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0


7 dd/ YYYY WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5

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8 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWwwwwwWW8WwWWWWWWW9WWWwWWWWW0


9 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW5WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0


10 dd/MM/ yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWw7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0


309

3 / 3 <EXP> Tit khai hang hem xuet khgu (tilting bao kat qua phan Wong)

56 till khai NNNNNNNNN1NE 56 td khai dau tien XXXXXXXXX1XE - NE / NE

S66 td khai tam nhep tai xugt tuting (Mg NNNNNNNNN1NE

ME phan loaf kigm tra XX E ME loaf hinh XXE X X

Ten cd quan Hai quan tigp nhen td khai XXXXXXXXXE

Ngay clang kt dd/MM/yyyy hh:mm:ss

ma han tai nh5p/ tai xufft dd/MM/yyyy - x

XXXX . XX. XX .X1XE quan Iy Hong XXXXXXE ME phan loci tai xac nhen gia [ X ] WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW9WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW 7

WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 9

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S5 hidng (1) 123.956.789.012 XXXE

56 Wang (2) 123.956.789.012 XXXE

Trl gia hiaa ddn 12.395.6'78.901.239.567.890 Ddn gia h6a &in 123.956.789 - XXE XXXE

Thug xugt khgu Tri gia tinh thug(S) 12.395.678.901.239.567 XXE Tri gia tinh thue(M) XXE- 12.395.678.901.239.567.890

56 ludng tinh thug 123.956.789.012 XXXE Dc5n 915 tinh thug 123.456.789.012.395.678 XXE XXXE

Thug sugt XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE -X

56 ben thug 1.239.567.890.123.456 XXE

56 ben mien giam 1.239.567.890.123.956 XXE

56 thcr cua clang hang tren td khai tam nhEp tai xugt tuting (Mg XE

Danh muc mien thug xuat khgu NNNNNNNNN1NE - XXE

Tien le phi Ddn gin XXXXXXXXX1XXXXXXXXX2E Tien bap higm Ddn gia XXXXXXXXX1XXXXXXXXX2E

S6 lifOng 123.956.789.012 XXXE 56 liking 123.956.789.012 XXXE

Khohn tien 1.239.567.890.123.956 VND Khoan tien 1.239.567.890.123.956 VND

Ma van ban pith') luet khec 1 XE 2 XE 3 XE 4 XE 5 XE

Mien / Gam / Khong chiu thug xugt khgu XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXxXX9XXXXXXXXX5XXXXXXXXXE

XXXX . XX. xX . X1XE ME quail It hang XXXXXXE ME pi& loci tai xac nhen gia [ X ]

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S6 'Ong (1) 123.956.789.012 XXXE

56 !Ong (2) 123.956.789.012 XXXE

Tri gia h6a ddn 12.395.678.901.239.567.890 Ddn gia h6a ddn 123.956.789 - XXE - XXXE

Thug xuat khgu Tri gia tinh thug(S) 12.395.678.901.239.567 XXE TO 915 tinh thug(M) XXE - 12.395.678.901.239.567.890

S6 !Ong tinh thug 123.956.789.012 XxxE Ddn gia tinh thug 123.956.789.012.395.678 XXE XXXE

Thug sugt XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE -X

56 ben thug 1.239.567.890.123.956 XXE

S6 teen mien giam 1.239.567.890.123.956 XXE

SO. &di ty' cua &mg hang ten td khai tam nhep tai xugt tuldng (Mg XE

Danh muc mien thug xugt khgu NNNNNNNNN1NE - XXE

Tien la phi Ddn Oa XXXXXXXXX1XXXXXXXXX2E Tien bap higm Ddn gia xxxxxxxxxixxxxxxxxx2E

55 licdng 123.956.789.012 XXXE S6 ILIVng 123.956.789.012 XXXE

Khohn ben 1.239.567.690.123.456 VND Khoan ben 1.239.567.890.123.956 VND

ME van ban phap luet khac 1 XE 2 XE 3 XE 4 XE 5 XE

wan / Gam / Kh8ng chiu thug xugt kha'u XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX 9XXXXXXXXX5XXXXXXXXXE

Ma s6 thug dal dien XXXE

Ma b§ phan xi( It td khai xe Ngay that d6i clang kt dd/MM/yyyy hh:mm:ss

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ME s6 hang h6a MO to hang h6a

310

Tad khai hang h6a)cuiCkligiu (thong quan) S6 to khai NNNNNNNNN1NE s5 td khai crau ben xxxxxxxxxixe - NE / NE

s5 td khai tam nhop tai xuEt tudng itng NNNNNNNNN1NE

ME phan loaf kik tra xx E ME loaf hinh XXE X x ME s5 thug dal dien

Ten cd quan Hai quan tiEp nhen td khai xxxxxxxxxe Ma bE phan xi It td khai

Ngay clang kV dd/MM/ yyyy hh :mm: s s Ngay that' del clang kV

Thai hp tai Mop/ Gal xuEt ddimm/yyyy - X

1 / 3

hh:mm:ss

<EXP>

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dd/MM/yyyy

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Ma XXXXXXXXX1-XXE

Ten WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW7


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Ma xxxxxxxxxl-XXE

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Nguti nhep kh5u Ma

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Ten XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXX 5XXXXXXXXX 6XXXXXXXXXE

Ma bttu chinh XXXXXXXXE

Dia chi XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

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Ma nuts XE

Sia ly Hai quan XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXXE Ma nhan vien Hal quan XXXXE

Soo van ddn XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

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Tong trong krotig hang (Gross)

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Dia digm Iuti kho

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Dia digm nhen hang cutii ding Dia cligm xEp hang Phu'dng Wen van chuyen cly• kiEn

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dd/MM/yyyy Ngay hang dl dit kign XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXX5XXXXXXXXX6XXXXXXXXX7 Kt hieu va hieu XXXXXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXXE

&Ey phep xual khgu S6 hoe ddn X- XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

1 XXXE XXXXXXXXX1XXXXXXXXXE S6 trip nhen hcia ddn dien NNNNNNNNN1NE

2 XXXE XXXXXXXXX1XXXXXXXXXE Ngay phat hanh dd/MM/yyyy

3 XXXE XXXXXXXXX1XXXXXXXXXE Phu'dng thut thanh toan XXXXXXE

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5 XXXE XXXXXXXXX1XXXXXXXXXE Teirigtigiatinhth1.16 XXE - 12.345.678.901.234.567.890

Tit gia tinh thug XXE - 123.456.789 XXE - 123.456.789

1-Eng he so phan b6 tri gia tinh thug 12.345.678.901.234.567.890 -X

Phan loaf khong can quy d61 VND x Ngttdi flop thug

TOng Oben thug xuEt khgu 12.345.678.901 XXE

S5 tien bao lanh 12.395.678.901 XXE

x Ma xac dinh the' han Op thug x Phan loaf nEp thug

rang se; tien le phi 12.395.678.901 VND

T6ng sir tang do td khai NE 1-Ong s5 doing hang cea td khai NE

55 dinh kern khai bao dien tit 1 XXE - NNNNNNNNN1NE 2 XXE - NNNNNNNNN1NE 3 XXE - NNNNNNNNN1NE

Phanghiche WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

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Ngay cEp phdp xuEt nhep dd/MM/yyyy hh:mm:ss

Thai han cho phep van chuyEn bao thug (kheti hanh) dd/MM/yyyy

Dia diem Ngay dgn

Ngay khai hanh aci/mM/yyyy Thong tin trung chuy'en 1 XXXXXXE dd/MM/yyyy

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311

<EXP> To khai hang him xual khiu (tilting quan) 55 td khai NNNNNNNNN1NE so- td khai dau ben XXXXXXXXX1XE - NE / NE

55 td khai tam nhep tai xual bidng (fig NNNNNNNNN1NE

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Dia Chi WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

So" container 1 XXXXXXXXX1XE 2 XXXXXXXXX1XE 3 XXXXXXXXX1XE 4 XXXXXXXXX1XE 5 XXXXXXXXX1XE

6 XXXXXXXXX1XE 7 XXXXXXXXX1XE 8 XXXXXXXXX1XE 9 XXXXXXXXX1XE 10 XXXXXXXXX1XE 11 XXXXXXXXX1XE 12 XXXXXXXXXIXE 13 XXXXXXXXXIXE 14 XXXXXXXXX1XE 15 XXXXXXXXXIXE 16 XXXXXXXXX1XE 17 XXXXXXXXXIXE 18 XXXXXXXXX1XE 19 XXXXXXXXX1XE 20 XXXXXXXXX1XE 21 XXXXXXXXX1XE 22 XXXXXXXXXIXE 23 XXXXXXXXX1XE 24 XXXXXXXXX1XE 25 XXXXXXXXX1XE 26 XXXXXXXXX1XE 27 XXXXXXXXXIXE 28 XXXXXXXXX1XE 29 XXXXXXXXX1XE 30 XXXXXXXXX1XE 31 XXXXXXXXX1XE 32 XXXXXXXXX1XE 33 XXXXXXXXX1XE 34 XXXXXXXXX1XE 35 XXXXXXXXX1XE 36 XXXXXXXXX1XE 37 XXXXXXXXX1XE 38 XXXXXXXXX1XE 39 XXXXXXXXX1XE 40 XXXXXXXXX1XE 41 XXXXXXXXX1XE 42 XXXXXXXXX1XE 43 XXXXXXXXX1XE 44 XXXXXXXXX1XE 45 XXXXXXXXX1XE 46 XXXXXXXXX1XE 47 XXXXXXXXX1XE 48 XXXXXXXXX1XE 49 XXXXXXXXXIXE 50 XXXXXXXXX1XE

Chi thi caa HM quan Ngay

1 dd/MM/yyyy

Ten N5idung wwwwwwwww1wwwwwwwww2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0






4 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5




6 dd/mM/YYYY WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW3WWWWWWWWWE WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0






9 dd/MM/yyyy WWWWWWWWW1WWWWWWWWW2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5




2 / 3

XXXE

XE

dd/MM/yyyy hh:mm:ss

312

<EXP> Tit khai hang h6a xual khgu (thong quan) S6 td khai NNNNNNNNN1NE SO 0 khai eau can XXXXXXXXX1XE - NE / NE

56 td khai tam nhap 61 xual tu'dng (fig NNNNNNNNN1NE

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Ten cd quan Hai quan tiEp nhan td khai XXXXXXXXXE Ma ba phan xO'I9 td khai XE

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Tha lw Gil nhap/ tai mat dd/MM/yyyy - X

3 / 3

< XE >

Ma so` hang boa xxxx . XX .xx mice Ma quail 19 rieng XXXXXXE Ma phan loai tai xac nhan gia [ x ]

M8 0 hang hoa WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW 7


WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWWBWWWWWWWWW9WWWWWWWWWE

55It/Ong (1) 123.456.789.012 XXXE

Seiludng (2) 123.456.789.012 XXXE

Tri gia h6a ddn 12.345.678.901.234.567.890 Ddn gia boa ddn 123.456.7 89 - XXE XXXE

ThuExu5t khau Tri 9'5 tinh thug(S) 12. 345. 678. 901.239.567 XXE TN glaNnNthvg(M) XXE- 12.345.678.901.234.567.890

S5 IdIng tinh thug 123.456.789.012 XXXE Ddn gia tinh thug 123.456.789.012.345.678 XXE XXXE

ThlifiSuit XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE -X

56 tien thug 1.234.567.890.123.956 XXE

S6 hen mien Om 1.234.567.890.123.456 XXE

S6 thirs t& coa clang hang tren td khai tam nhap tai xuat tddng ifig XE

Danh myc mien thug xual khau NNNNNNNNN1NE -XXE

Tien le phi Ddn gia XXXXXXXXX1XXXXXXXXX2E Vent6Ohgm Ddn gia xxxxxxxxxixxxxxxxxx2D

S6ltidng 123.456.789.012 XXXE Sakrdng 123.456.789.012 XXXE

Khohn den 1.234.567.890.123.456 VND Khali tien 1.239.567.890.123.956 VND

Ma van ban pilau luat khac 1 XE 2 XE 3 XE 4 XE 5 XE

Mien / Clam / Khong chiu thuE xuat khgu XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXXSXXXXXXXXXE

< XE >

Ma so hang h6a XXXX . XX. XX. X 1XE Ma quail 19 rieng XXXXXXE Ma phan loai tai xac nhan gia x ]

M8 to hang h6a WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW7

WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW4

WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

S5 ludng (1) 123.456.789.012 XXXE

Sei lu'cing (2) 123.956.789.012 XXXE

Tr] gia h6a &in 12.345.678.901.234.567.890 Ddn gia h6a ddn 123.456.789 - XXE - XXXE

Thug xual kha'u Tri gia tinh thug(S) 12.345.678.901.234.567 XXE Tr! 90 tinh thug(M) XXE - 12.345.678.901.234.567.890

S6 !Ong tinh thug 123.9 s 6.789.012 XXXE Ddn gia tinh thug 123.456.7 345.89.012. 678 XXE XXXE

MUESLI& XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE -X

SO ban thug 1.234.567.890.123.456 XXE

S5 hen mien Ohm 1.234.567.890.123.956 XXE

S5 ti(t tt, cOa deng hang tren td khai tam nhap tai xual titdng &rig XE

Danh muc mien thug xuat khau NNNNNNNNN1NE -XXE

Tien 10 phi Ddn gla XXXXXXXXX1XXXXXXXXX2E Tien boo hiern Ddn gia XXXXXXXXX1XXXXXXXXX2E

56 !Mpg 123.456.789.012 XXXE S5ludng 123.456.789.012 XXXE

Khoan Wen 1.234.567.890.123.456 VND Khoaneen 1.234.567.890.123.456 VND

Ma van ban phap lust khoc 1 XE 2 XE 3 XE 4 XE 5 XE

Mien / Gam / Khong chiu thug xuat khgu XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXXSXXXXXXXXXE

313

314

112 Td khai b5 sung sau thOng quan (chu'a d'ang k9)

dd/MM/yyyy hh:mm:ss

XE

dd/MM/yyyy -X

dd/MM/yyyy

Ngay slang kir td khai

Nhern xit 19 ho sd

Ngay clang k9 tt khai xu5t nhOp khau

Then han 01 Mop/ tai xu5t

s5 td khai b6 sung

Cd quan nhon

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XXXXXXXXXE

X- NNNNNNNNN1NE - XXE

dd/MM/yyyy

Ma 19 do khai b6 sung x Phan loaf Op thud

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X

dd/MM/yyyy ThalhannOpthug NNE

(GTGT) NNE

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Maskthus

ThuexualnhOpkhgu X WWWWWWWWE

X WWWWWWWWE

X WWWWWWWWE

X WWWWWWWWE

X WWWWWWWWE

T5ng s5 hen tang/giam thug X 12.345.678.901 XXE

X 12.345.678.901 XXE

X 12.345.678.901 XXE

X 12.345.678.901 XXE

X 12.345.678.901 XXE

X 12.345.678.901 XXE

TOngs6trangdatakhai NE Tiing s5 &mg hang cOa td khai NE

Nguti khai

M5 XXXXXXXXX1-XXE

Ten WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7


Mabutichinh XXXXXXE

Dia Chi

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Dail9Flaiquan XXXXE XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXXE Manh5nvienHaiquan XXXXE

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Trutt khi khai bao

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212'

S6 tat khai b5 sung

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dd/MM/yyyy

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Ngay td khai xuat nhap khau

Thai han tai nhap/ tai xual

dd/MM/yyyy hh:mm:ss

XE

dd/MM/yyyy -X

dd/MM/yyyy

< XE >

S8 thir tit clang/hang tin td khai g5c

XE

Tru'dc khi khai bac,

Sau khl khai bac)

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Trudckhikhaibao Saukhikhalboo Tang/glimithug

ThugxuatnhOpkhau

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S5 ludng tinh thug 123.456.789.012 XXXE

Ma so- hang h6a XXXX.XX.XX.X1XE

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S5benthug 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

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1.234.567.890.123.456 X X1.234.567.890.123.45 ,

X WWWWWWWWE

Trigiatinhthug 12.345.678.901.234.567

S5 Iddng tinh thug 123.456.789.012 XXXE

Ma xac dinh thug sufft XXXXXXXXXE

Thug suat XXXXXXXXX1XXXXXXXXX2XXXXE

S5dinthug 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

XXXXXXXXXE

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1.234.567.890.123.456 X X 1.234.567.890.123.45(

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TO gietinh thug 12.345.678.901.234.567

Saluting tinhthug 123.456.789.012 XXXE

Ma xac dinh thugsuat XXXXXXXXXE

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S5ben thug 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

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TO gia tinh thug 12.345.678.901.234.567

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S6dinthug 1.234.567.890.123.456 X

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123.456.789.012 XXXE

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1.234.567.890.123.456 X X 1.234.567.890.123.45E

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S6 ItfIng tinh thu6 123.456.789.012 XXXE

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S5 tien thug 1.234.567.890.123.456 X

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1.231.567.890.123.456 X X 1.234.567.890.123.45E

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Trigiatinhthug 12.345.678.901.234.567

S5 luting tinh thug 123.456.789.012 XXXE

Ma xac dinh thug suat XXXXXXXXXE

Tillie swat XXXXXXXXX1XXXXXXXXX2XXXXE

SE ban thug 1.234.567.890.123.456 X

12.345.678.901.234.567 123.456.789.012 XXXE

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1.234.567.890.123.456 X X1.234.567.890.123.456

316

S6 thong bao

S5 td khai ba sung

Cd quan nhen

S6 td khal Ngay cap phep

dd/MM/yyyy hh:mm:ss

dd/MM/yyyy hh:mm:ss

XE

dd/MM/yyyy - XX

dd/MM/yyyy

NNNNNNNNN1NE

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X - NNNNNNNNN1NE -XXE

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Ngay hoar' thenh kigm tra

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Phan loci nap thug Ngay hifiu Iy'c cOa chting dd/MM/yyyy Then han nap thug" NNE

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ME It do khal 135 sung

ME xac Binh thOi han nap thug

S6 quail I trong not ba doanh nghifip XXXXXXXXX1XXXXXXXXXE

Sau khi khai boo XXE - 123.456.789

NE NE

ma sac thug"

Thug xu5t nhap kh5u X WWWWWWWWE

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Tang so &mg hang cOa to khal

Tang s6 hen tfing/giam thug

X 12.395.678.901 XXE

X 12.345.678.901 XXE

X 12.395.678.901 XXE

X 12.395.678.901 XXE

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X 12.395.678.901 XXE

Tang s5trang cua td khai

Lc, do

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TrMc khi khal boo XXE - 123.456.7 89

1 / 2

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55 thong bao

55 td khai b6 sung

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Ngay dip ph.ep

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sung sau thong quan (Mick: chap nhan)

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Than han tai nhep/ tai xual

dd/MM/yyyy hh:mm:ss

dd/MM/yyyy hh:mm:ss

XE

dd/MM/yyyy - XX

dd/MM/yyyy

< XE >

So" tha ty' &mg/hang tren td khai g5c XE

Motahanghaa Manutcxuatth Trutckhikhaibao WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7 XE



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Tn/dc khi khai bao Sau khi khai bao Tang/glarn thug

Thug xuat nhop khau

Tri gia tinh thug 12.345.678.901.234.567

S5 !Ong tinh thug 123.456.789.012 XXXE

Ma so' hang hoa XXXX.XX.XX.X1XE

Thug suit XXXXXXXXX1XXXXXXXXX2XXXXXXXXXE

S5 hen thug 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

XXXX.XX.XX.X1XE


1.234.567.890.123.456 X X1.234.567.890.123.45

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TOgiatinhthug 12.345.678.901.234.567

55luIngtinhthug 123.456.769.012 XXXE

Maxacdinhthuesuat XXXXXXXXXE

Thug suit XXXXXXXXX1XXXXXXXXX2XXXXE

55 trail thug 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

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1.234.567.890.123.456 X X1.234.567.890.123.45

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Tr! gia drib thug 12.345.678.901.234.567

S'5 krong tinh thug 123.456.789.012 XXXE

Ma xac Binh thug" suit XXXXXXXXXE


S5 ben thug" 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

XXXXXXXXXE

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1.234.567.890.123.456 X X1.234.567.890.123.451

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Tdgiatinhthug 12.345.678.901.234.567

S5 lacing tinh thug 123.456.769.012 XXXE

Ma xac Binh thug suit XXXXXXXXXE


55 gen thug 1.234.567.890.123.456 X

12.345.678.901.234.567

123.456.789.012 XXXE

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1.234.567.890.123.456 X X1.234.567.690.123.451

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Tri gia tinh thug 12.345.676.901.234.567

S5 !Yong tinh thug 123.456.789.012 XXXE

Ma xac Binh thug suit XXXXXXXXXE


SO den thug 1.234.567.830.123.456 X

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12.345.678.901.234.567

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1.234.567.890.123.456 X X1.234.567.890.123.45(

317

318

DO chi

Ma cd quan Hal quan tie nhen td khai XXXXXE

NI* seta d6i dd/MM/yyyy hh:mm:ss

Ngutri khai Ma xxxxxxxxxl-XXE

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S6dien thoai xxxxxxxxx 1XXXXXXXXXE

Tridi han mien thug dd/MM/ yyyy

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X S6 danh muc mien thug NN NN NNN NN 1NE s6 quan ly chung XXXXXXXXX1XXXE Phan loaf xuat nhap kha'u

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rfin N S5 XXXXXXXXX1XXXXXXXXXE Ngay dd/MM/yyyy Giffy phep dau tit dieu chinh


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Mn N S5 XXXXXXXXX1XXXXXXXXXE NIA/ dd/MM/yyyy Giffy phep dau chinh



Ian N S5 XXXXXXXXX1XXXXXXXXXE Ngay dd/MM/yyyy Giffy phep dau tit dieu chinh



Ian N S5 XXXXXXXXX1XXXXXXXXXE Ngay dd/MM/yyyy Giffy phep dau dieu chinh WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5

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Td khai danh myc mien thug nhgp khgu

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Ngay dy' kign xufft nhOp khau dd/MM/yyyy

113

213'

Tel khai danh muc mien thug nhgp khgu

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1. XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

2. XXXXXXXXX1-XXE

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3. XXXXXXXXX1-XXE

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4. XXXXXXXXX1-XXE

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5. xxxxxxxxx 1 -XXE

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6. XXXXXXXXX1-XXE

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7. XXXXXXXXX1-XXE _ WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7


8. XXXXXXXXX1-XXE

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9. XXXXXXXXX1-XXE _ WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

10. XXXXXXXXX1-XXE _ WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

11. xxxxxxxxxi-xxe _ WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

12. XXXXXXXXX1-XXE _ WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7


13. xxxxxxxxxl-XXE _ WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7


14. XXXXXXXXX1-XXE _ WWWWWWWWW 1WWWWWWWWW 2 WWWWWWWWW 3WWWWWWWWW 4WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

15. XXXXXXXXX1-XXE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW7


Ghi chn (danh cho Nguai khai) wwwwwwwww 1WWWWWWWWW 2WWWWWWWWW 3WWWWWWWWW WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW 8 WWWWWWWWW 9 WWWWWWWWW OWWWWWWWWW 1WWWWWWWWW 2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WWWWWWWWW 7WWWWWWWWW 8

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•

319

313

Td khai danh myc mien thug nhgp khgu

XXE MS to hang Ma WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7

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SOldringdanglienthuE 123.456.789.012.345 XXXE S6 ktring a sir dung 123.456.789.012.395 XXXE

S6 long con lal 123. 456.789.012 .345 XXXE

TO 06 XXXXXXXXXIXXXXXXXXXE TO 06 dif kien xxxxxxxxx a. XXXXXXXXXE

XXE Meta hang h6a WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7



S6 hiring dang Ict mien thug" 123. 956.789.012.395 XXXE S6 Ming da sir dung 123.956.789.012.395 XXXE

S6 !Ong can 10 123 .456.789. 012.345 XXXE

TOO XXXXXXXXX1XXXXXXXXXE TO gia dkt kiEn xxxxxxxxx1XXXXXXXXXE

XXE MS to hang Ma WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7

WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW 2WWWWWWWWW 3WWWWWWWWW 4

WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWWBWWWWWWWWW 9WWWWWWWWWE

S6 luring ang k9 mien thug 123.956.789.012.395 XXXE S6 hiring cla sit Ong 123.956.789.012.345 XXXE

SE kiring chn lal 123.956.789.012.395 XXXE

MO XXXXXXXXX1XXXXXXXXXE TO 06 cicr kiEn xxxxxxxxxixxxxxxxxxe

XXE ma to hang Ma WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7



SEIOngangkOnienthuE 123.456.789.012.345 XXXE ScildIngasifdyng 123.456.789.012.345 XXXE

ScilticMgcbnlai 123.456.789.012.345 XXXE

TO gia XXXXXXXXX1XXXXXXXXXE TO gia di). kiEn XXXXXXXXX1XXXXXXXXXE

XXE M5 to hang Ma WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7

WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW 2WWWWWWWWW3WWWWWWWWW 4


SOldring (fang kt mien thug 123.956.789.012.345 XXXE S61009daSUdVng 123.456.789.012.345 XXXE

S6 long can lai 123.956.789.012.345 XXXE

Tr! 06 xxxxxxxxxaxxxxxxxxxe TO gia dif kien xxxxxxxxxixxxxxxxxxe

XXE M6 th hang h6a WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7



S6kAMgangqinienthuE 123.456.789.012.345 XXXE VarOgasudyng 123.456.789.012.345 XXXE

S6 long can lal 123.456.789.012.345 XXXE

TO gia XXXXXXXXX1XXXXXXXXXE TO gia dtt kiEn XXXXXXXXX1XXXXXXXXXE

XXE MS to hang h6a WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7

WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW 2 WWWWWWWWW 3WWWWWWWWW4


SelluVngangkihnienthuE 123.456.789.012.345 XXXE S6 !Ong cla sir dung 123.456.789.012.345 XXXE

S6 long con lai 123.456.789.012.345 XXXE

TO 06 XXXXXXXXX1XXXXXXXXXE Tri gia dy" kien XXXXXXXXX1XXXXXXXXXE

XXE MO to hang Ma WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7



S6 long dang kt mien thug 123.456.789.012.345 XXXE S6 Ilfcrng da sit dung 123.456.789.012.345 XXXE

S6VONC(5010.1 123.456.789.012.345 XXXE

TOO XXXXXXXXX1XXXXXXXXXE To 06 rig' kiEn XXXXXXXXX1XXXXXXXXXE

320

XX/XX/XXXE WWWWWWWWW1WWWWWWWWW2

WWWWWWWWW3WWWWWWWWWE





Chi thi dm Hal quan NA/ Ten



XX/XX/XXXE WWWWWWWWW 1WWWWWWWWW2












1

2

3

4

S

7

8

9

10

<EXP> Ban chi thi situ d61 cua Hai quan SO td khal NNNNNNNNN1NE s5 td khai d'au tgn XXXXXXXXX1XE - NE / NE

S6 td khai tam nhep tai xuet tUcing (my NNNNNNNNN1NE

Ma phen loaf kgm tra xx E Ma lop' hinh XXE X X MS sel thug dai din Ten cd quan Hal quan tie nh0n td khai XXXXXXXXXE Ma 60 phSn xer 19 tä khai Ngay clang loi XX/XX/XXXE hh:mm:ss NO), that' d61 clang k9 Thal hp tai nhep/ 01 xugt xx/xx/xxxe - x

1 / 1

XXXE

XE

XX/XX/XXXE hh:mm:ss

NO1dung WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5






















WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0








321

Ban chi thi sa'a d6i cua Hai quan <IMP>

Setdkhai NNNNNNNNN1NE

S5 to khai tam nh5p tai xu5t hiring Ung M5 ph5n loaf Mem tra XX E

Ten cd quan Hai quan Pep nh5n td khai Ngay deng iq XX /XX / XXX E hh mm: s s

g610Mdiaidg0061


NNNNNNNNN1NE

Mg loaf hinh XXE x x x] M5 so" hang hda d5i din cua td khai XXXE

XXXXXXXXXE

MS by phan xit19 t8 khai xe Ngay thay clang kt XX /XX /XXXE hh : mm: ss Thi!N h5n tai nh5p/ ti3i xuat XX /XX /XXXE - X

NOldung WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5









WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWW5

WWWwwWwWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWwwwwwWw0

wwwwwwWWW1WWwwwwwww2WWWWWwWWW3WWWWWWWWWE

wwWWWWWww1wwwwWWWWW2wwwwWWWWW3WWWwwwwww4wwwwwwWWW5

wwWwwwwww6wwwwWwwww7wwwwWWWWw8wwwwwwwWW9Wwwwwwwww0

WWWWWWWwW1wWWWWWWWW2wwWWWWWWW3wwWWWWWWWE

wwWWWWWWW1WwwWWWWWW2WWWWWWWWW3WWWWWwwWW4WWWWWWWWW5

WWWwwWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWwWWW0



wWWWWWWWW6wwWWWWWWW7WWwWWWWWWWWWWWWWW9WWWWWWWWW0

WWWWwwwWW1WWWWWWwww2wWWWWWWWw3WWWWWWWWWE

WWWwwwwWW1WWWWWWwww2WWWWWWWWW3WWWWWWWWW4WwwwwwWwW5

WWWWWWwww6WWWWWWWWW7wWwWWWWWW8WWWWWWWWW9WWWWWWWWw0

wWWWWwwwwiwwwWWWwww2wwwwWWWWw3wwwWWWWWWE

wwwwWWWWwiwwwwWWWWW2wwwwWWWWW3WWWwwwWWW4WWWWWWWww5

WwwwwWWWW6WWwwwWWWW7WWWWWWWWW8WWWWwwWWW9WWWWWWWww0

wWWWwwwwwiwwWWWWWww2wWwwWWWww3wwWWWWWWWE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWw5

wwWWWwwww6wwwWWWwww7wwwwWWWww8wwWWWWWWW9Wwwwwwwww0

wwWWWWwww1wwWWWWWww2wwWWWWWWW3wwWWWWWWWE

Phan loci chi thl cea Hai quan Ngay Ten

1 XX/XX/XXXE WWWWWWWWW1WWWWWWWWW2




3 XX/XX/XXXE WWWWWWwww1WWWWWWWWW2










B XX/XX/XXXE WWWWWWWWW1WWWWWWWWW2






322

CQ Hk QUAN

CHI CDC HQ

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWW WWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWW WWWW4WWWWWWWWWSWWWWWWWWW6WWWWWWWWWE

LONG HOA XA HOT CHO NGHIA VIETNAM

DOc lap - Ty' do - Hanh phut

NNNNNNNNN1NE /TBT

CHUNG TO' GHI S6 THUS PHAI THU

igdn vi xuatinhIp khgu:

MI s6 thug: MI but) chlnh: Dia chi:

55 dien thoak

DS ke khal 56 thug dm I

MI loci hinh:

Ngan hang bao ISnh: MI ngan hang: 56 chahg tit bao IInh:

Loaf bao lanh:

Ngan hang tra that': MS ngan hang: 56 chtfig han mk:

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7 WWWWWWWWW 8 WWWWWWWWW9 WWWWWWWWWE

XXXXXXXXX1-XXE

XXXXXXE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE


WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

xxxxxXXXXlE Nam phat hanh bao lanh: NNNE

xxxxxxxxxE XXXXXXXXXE


WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

xxxxxxxxxlE Nam Oat hanh NNNE

XXXXXXXXXE XXXXXXXXXE

o hang xuIt khguinhap khgu theo td khal Hal quan 56 NNNNNNNNN1NE Ngay Ong kt tel khai Nd/MM/ yYYY

XXE

Sac thug Chtffing muc

• Tigu 56 56 lien thug

Den thug mien

55 ben thug giam

56 thug phai nep

WWWWWWWWE Ghi

dheo chtfdng cOat*'

chi] quan

NNNE

NNNE

NNNE

NNNE

NNNE

NNNE

123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE 123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE 123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE 123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE 123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE 123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

Tong Ong 123.456.789.012 12.345.678.901 12.345.678.901 123.456.789.012

Trent* XXE T906: 123.456.789

Trongthahp NNE ngaykgeingay dd/MM/yyyy ddrivWriganhangaitrachnhmn0pdos64"entrenWbOp47

thuthadmcdquanHaiquanrathongbaonayhOcnOpyaotMkhoans6 xxxxxxxxxlxxxxE WiKhob@cNhandeic

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWWE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWWBWWWWWWWWW 9

WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW8

WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4 WWWWWWWWW5WWWWE

Ngay dd/MM/yyyy

NGifea LAP cricrNG Ter uhl n5 ho ran chit vu)

(*) Thut a sung do! v61 hang hog nhap khOu vao vigt Nam: 1951: mug thong ban phi gid 66? vol hang hod nil& khan vao Wet Nam

1952: flue chIng tr9 ref vdi hang ha nhOp klau vaolgt Nam

1953: Thuff ch5ng phin bier OW xer 667 vdi hang hod nhOp khan vat, Viet Nam

(**): Tilts IngC mu thug- bao vg mai twang:

2005 - Thu br than di; 2006 - Thu &dung dick hydro, chloro, fluor°, carbon 2007 - Thu &till ni/ong; 2008 - Thu hi thuck diet co; 2049 - Thu [lick san phifm, hang kiln Vac

323

CQ HAI QUAN

CHI C1,IC HQ

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWW WWWW4WWWWWWWWW5WWWWWwWWW6WWWWWWWWWE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWW WWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

CONG Hem XA HOI CHU NGH!A VItT NAM

96c lap - Ty' do - Hanh phtic

SO: NNNNNNNNN1NE /TB

THONG BAO Ira viec an dinh thug 661 via hang hen xult khgu, nhap khgu

1. An dinh thug d5i vdi td khai Hal quan s5: NNNNNNNNN1NE Ngay clang Ic9 td khai: dd/NII/MY

Ma loai hinh: tpdn vi xugt/nhap khgu:

Ma s5 thug: bub chinh:

Dia chi:

SO dien thoal:

Ngan hang bao lanh: Ma Nan hang: SO thing tii bao lanh: Loai bao lanh:

Ngan hang tra thay: ngan hang:

55 cheng tit han mac:

XXE WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7


XXXXXXXXX1-XXE

XXXXXXE WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4WWWWWWWWW 5WWWWWWWWW6WWWWWWWWW7



WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

XXXXXXXXX1E Nam Oat hanh bao (anti: NNNE



WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

XXXXXXXXX1E Nam phat hanh han NNNE


19JUUCflUluccinupun

Sac thug ChYdng Tieu muc So" thug khai bao

55 thug En dinh

55 thug chenh tech

WWWWWWWWE GM then

01.0709

cliab0 C00

quan

NNNE 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE NNNE 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE NNNE 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE NNNE 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE NNNE 12.345.678.901 12.345.678.901 123.456.789.012

WWWWWWWWE NNNE 12.345.678.901 12.345.678.901 123.456.789.012

Toitg Mg 12.345.678.901 12.345.678.901 123.456.789.012

Tien te: XXE T9gia: 123.456.789

3. Trong thdi han NNE ngay kg to ngay dd/MM/yyyy ddn vi/ngan hang 05 trach nhiern Op du s5 ben thug chenh lech neu tai muc 2 vao tai khoan 55 xxxxxxxxxi.xxxxs tai Kho bac Nha nutc wwwwwwwwwiwwwwwwwww2wwwwwwwww3wwwwwwwww4wwwwwwwww5wwwwwwwwwswwwwwwwwws

hoac nop tuft tiEp cho cd quan Hai quan.

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9

WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW 4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8

WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW 2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWE

Not nOn: - Ten nguti nOp thug;

- Cyc HQ; - Wu: VT, ddn vi soap thao (...b).

Ngay dd/MM/YYYY

NGtiol LAP THONG BAO (Kt, ghi r6 hp ten, chit vu)

(*) : Thug b6 sung del v.91 hang boa nhap khgu van Viet Nam:

1951: Thud' chohg bin phagil 667 vidi hang hod oh& kau vao Viet Nam

1952: Thu, thong &clap del yea hang hod nhap Ichiu vao Viet Nam

1953: Thud ch5ng phan biOt 661 xtrd61 voi hang hod nhdp khiu vac Viet Nam

(**): Tigu myc thu thug bao v5 mbi trulIng:

2005 - Thu hi than cla; 2006 - Thu ti/dung dick hydro, chloro, tluoro, carbon

2007 - Thu &qui Mang; 2008 - Thu titthu5c diet co; 2049 - Thu eat sin phim, hang hoa khac

324

325

XXXXE - XXXXXXXXX1XXXXXXXX X2 XXXXX XXXX3XXXXXXXXX 4 XXXXXXXXXE

WWWWWWWWW1WWWWWWWWW 2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5WWWWWWWWW 6WW WWW W W W W 7

WWWWWWWWW 8 WWWWWWWWW 9W WWW WWWWW E

Thong bac, phe duyet khai ban yen chuygn 1 / 5

ca bao yeu eau xac nhan/niem phong x - wwwwwwwww 1WWWWWWWWW2WWWWWWWWW 3WWWWE Cd quan Hai quan xxxxxxxxxe

S6 to khai 4n chuyen XXXXXX XXX1XE CO boo nhap kh5u/xu5t khaiu x Ngay lap tel khai dd/MM/ yyyy

Ngutfi khal

Dia chi

Ngay het han hdp deng van chuyen / gray to biting duting dd/MM/yyyy dd/MM/YYYY Ngay hdp TON 4n chuyen / gi5y td tuting cluVng

Phtidng ban 4n chuyen XE - XXX X X XXX X 1 XE

Muc dish van chuyen XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWWE

Loa' hinh van tai XE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWWE

Ma

Ten

Dia diem xEp hang

(Khu vut chiu stt glom sat Hai quan) xxxxxxe

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWE

XXXXXE [ X ] (Ging / Dia kh5u / ga xEp hang)

NNE S6 luting cat trong tb khai N SO 'Ong container

WWWWW W W W W1WWWW W W W WW 2W W WW W W WWW 3W WW W W WWWW 4 WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW 7

WWWWWWWWW 8 WWWWWWWWW 9W WW W W W WWW 0 WWWWWWWWW 1WW W W W W W W W 2 WWWWWWWWW 3 WWWWWWWWW 4

WWWWWWWWW 5 WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW 8 WWWWWWWWW 9WWWWWWWWW 0 WWWWWWWWW 1

W WW W W W WWW 2 WWWWWWWWW 3W WW W W W WW W 4 WWWWWWWWW5WWWW E

Ghi cha 1

Nha van chest XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW 5 WWWWWWWWW 6WWWW WWWWW 7 WWW WWWWWW 8 W WWWWWWWW 9WWWWWWWWWE

Dia chi WWWWWWWWW1WWWWWWWWW2WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW 7 WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

S6 hdp clang van chuyen / gigy to biting dtfdng XXXXXXXXX1E

Dia diem trung chuyen cho van chuyen (Khal bao gap)

1 XXXXXXE - XXXXXXXXX1XXXXXXXXXE



(VI tri xEp hang) XXXXXE

DI (du' kiEn) da/mm/yyvv

DEn (dtlkien) Di (di/ Ira)

dd/mm/yyyy dd/MM/yyyy

dd/MM/yyyy dd /MM / YYYY

dd/mm/yyyy dd /MM/yyyy

Dia diem da hang

M5 (Khu vtk chiu sit giarn sat Hal quan) XXXXXXE

Ten WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWE

TuyEn &tang XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Loai bac) I5nh X S6 ben bao I5nh 12. 345. 678. 901 VND

(Cang / cita kh5u / ga cid hang)

Deb (du' kien) ad/HH/yvvv

XXXXXE [ X ] tri c16 hang) XXXXXE

V 0

Thong bac, phe duygt khai bao van chuygn 2 / 5 Cd bao yeu cau xac nhan/niem phong x - wwwwwwwww1wwwwwwwww2wwwwwwwww3wwwwE Cd quan Hai quan XXXXXXXXXE

55 td khai van chuygn XXX XXXXXX1XE Cd bac) nhap khau / xuat khau x Ngay lap td khai dd /MM/ yyyy

<1> 55 hang MR (56 B/L / AWB) XXXXXXXX X1XXXX XXXXX2XXXXXXXXX3X X XXE Ngay phat hanh van doh cid/mm/yyyy Ten hang WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

Ma HS (4 s5) XXXE

KY bleu s5 hieu XXXXXXXXX1XXXXX X XXX2XXXX XXXXX3XXXXXXXXX4XXXXXXXXX 5XXXXXXXXX 6XXXXXXXXX7

XXXXXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXXE

NO), nhap ngopi quan kho fan deu dd/MM/yyyy

Phan Ioai san pham san xuat tit hang hia nhap khau x NU& san xuat hoac ndi san xuat XE - XXXXXXE

Dia dig81 xuat phat xxxxe - XXXXXxxxxlxxxxXXXXXE Dia diem dich XXXXE - xxxxxxxxxixxxxxxxxxo Loa' manifest Phttdng tien van chuygn XXXXXXXXXIXXXXXXXXX2XXXXXXXXX3XXXXXXXE - X XXXXXXXX1XXXXXXXXX2 XXXXXXXXX3XXXXE

Ngay du kign den/di dd/EM/yyyy Ngua nhap khau XXXXXXXXX I - XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5


Dia chi



Ngifol mat Ichau XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5

WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW 8WWWWWWWWW 9WWWWWWWWWE

Dia chi

Ngudi uy thac (Trustor)

Dia chi

WWWWWWWWW


X X XXXXXXX1 - XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5

WWWWWWWWW

wwwwwwwww1WwwwWWWww2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Luat khac XE XE XE XE XE Gia ten XXE - 12.345.678.901.234.567.890 S5 ludng 12.345.678 - XXE TOng trong kfcIng 1.234.567.890 - XXE Thg Bch 1.239.567.890 - XXE

Ma danh dau hang haa tai dim khdi hanh XXXXE XXXXE XXXXE XXXXE xxxxe 56 gray phep xxxxxxxxxiE Ngay cap phep dd/MM/yyyy Ngay het han cid/i914/yyyy Ghi chO 2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7


WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1 WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWE

<2> 56 hang haa (56 B/L / AWB) XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE Ngay phat hanh 4n ddn dd /MM/yYYY

Ten hang WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWWE

Ma HS (4 sop XXXE

KY hieu s5 hieu XXXXXX X XX 1 XXXXXXXXX2XXXX XXXXX 3X X XXXXXXX4 XXXXXX X X X 5X XXXXXXXX 6XXXXXXXXX7

XXXXXX X XX 8XXXXXXXXX 9XXXX XXXXXOXX XXXXXXX IXXXXXXXX X2XXXXXXXXX 3XXXXXX XXXE

Ngay nhap ngopi quan kho Ian d'au dd/MM/yyyy Phan !cal san pharn san xuat of hang Ma nhap khau x Ntidc san xuat hoac ndi san xuat XE - xxxxxxe Dia diem xuat phat xxxxe - xxxxxxxxxixxxXXXXXXE Dia diem dich xxxxe - xxxxxxxxxixxxxxxxXXE Loai manifest x Phircing hen van ChUygil XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XXX XXXXXX1XX XXXXXX X2XXXXXXXXX3XXXXE

Ngay du kin deb/di dd/MM/yyyy

Ngu'di nhap khau XXXXXXXXX1 -XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5

WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Dia chi WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5


NIguti xuat khau xxxxxxxxxi-xxe - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Dia chi WWWWWWWWW1WWWWWWWWW2WWWWWWW WW 3WWWWWWWWW4WWWWWWWWW 5 WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Ngirdi Uy that (Trustor) xxxxxxxxx 1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5


Dia chi WWWWWWWWW 1 WWWWWWWWW2WWWWWWWWW3WWWWW WWWW4 WWWWWWWWW5 WWWWWWWWW 6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Luet khac XE XE XE XE XE Gia tien XXE - 12.395.678.901.234.567.890

56114ng 12.345.678 - XXE Tong trong Iudng 1.239.567.890 - XXE The tich 1.234.567 890 - XXE

Ma danh dab hang boa tai diem khdi hanh XXXXE XXXXE XXXXE XXXXE XXXXE

55 gray phep xxxxxxxxx 1 E Ngay cap phep dd /M44/ yyyy Ngay Mt han dd /6414/ yyyy

Ghi cht) 2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW6WWWWWWWWW7


WWWWWWWWW5WWWWWWWWW6WWWWWWWWW 7WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1 WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWE

326

Thong bac) phe duyet khai bac) van chuygn 3 / 5 Cd b5o yeu cau xac nhan/niem phong x - wwwwwwwww1wwwWWWWWW2WWWWWWwWW3wwWWE Cd quan Hai quan xxxxxxxxxe

55 fel khai van chuyen XXXXXXXXX1XE Ca bao nh5p khau / xuat khau x Ngay 15p td khai dd/MM/yyyy

<3> hang Ma (S6 B/L / AWB) XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE Ngay Oat hanh van ddn dd/MM/yyyy

Ten hang WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWwWWWW4WWWWWWWWW5WWWWWWWww6WwwWWWWWWE

Ma HS (4 95) XXXE

K9h9465N5u XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XxxxXXXXX5XXXXXXXXX6XXXXXXxxX7

XXXXXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXXE

Ngay nhap ngoal quan kho Ian dau dd/MM/yyyy

Phan loal san pham san xuat bit hang Ma nhap khau x NU& san xuat ho5c ndl san xuat XE - XXXXXXE

Dia diem xuat phat XXXXE - XXXXXXXXx ixxxxxxxxXE Dia diem dich xxxxe - XXXXXXXXX1XXXXXXXXXE LOOI manifest X

Phuting tin van chuyen XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XX XXXXXXX1XXXXXXXXX2XXXxXXX XX3XXXxE

Ngay dif kien den/di ddimm/yyyy

Ngifdi nhap khau XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWWS


WWWWWWWWw1WWWWWWWWW2WWwWWWWWW3WWWWWWWWW4WWWWWWWWW5


NgUOi xuat khau xxxxxxxxxl-xxE -WwWwWWWWW1wwwWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWwww6WWWWWWWWW7wwWWWWWWW8wWWWWWWWW9WWWwwwwwWE

Dia chi WWWWWWWWWIWWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWWS

WWWWWwwWW6WWWWWWwWW7wWWWWWWWw8WWWWWWWWw9wWWWWWWWWE

NmfdiOythac(Trustor) XXXXXXXXX1-XXE wwwWWWWwwiwwwwWWWWw2wwwWWWWWW3wWWWWWWWW4WWWwwwwwW5 WWWWWWWW6WWWWWWWWW7WWWWWWWwW8WWWWWwwww9WWWWWWWWwE

Dia chi WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Luat kfac XE XE XE XE XE Giatl2n XXE - 12.345.678.901.234.567.890

S5 luVng 12.345.678 - XXE Tong tr5ng kfOng 1.239. 567.890 - XXE The tich 1.234.567.890 - XXE

Ma clanh dau hang hcia tai diem khOi hanh xxxxe XXXXE XXXXE XXXXE XXXXE

SO giay phep xxxxxxxxx1E Ngay cap phep dd/mm/yyyy Ngay het han dd/MM/yyyy

Ghich62 WWWWWWwwW1WWWWWWWwW2WWwWWWWWW3WwWWWWwww4WwWWWWWwW5WWWWWWWwW 6WWWWWWWWW7

WWWWWWWWW8WWWWWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4 WWWWWWWWW5wwwwwwWWW6wwwwwwWWw7wwwwwwWWw8wwwwwWWWw9wwwwwwwww0wwwwwwwwwl

wwwwWWWWW2wwwwwwWWW3wwwwwwwWW4wwwwwwWWw5wwwwE

<4> 55 hang Ma (SO B/L / AWB) XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE Ngay phat hanh van ddn dd/MM/yyyy

Ten hang wwWWWWWWW1WwwwWwwWW2wwwwwwwWW3wwwWwwWWW4wwwwwWWWW5wwwwWWWWW 6wwwwwwWwWE

Ma HS (4 s5) XXXE

K9 hiell 95 hi5u XXX X XX XXX1XXXXXxxxx2xXXXXXXX X3XXXXXXXxx4XXxXX Xx Xx5XXXXXXXXX6XXXXX XXXX7

XX X XXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXX XXX2XXXX XXXXX3XXXXX XXXXE

Ngay nhap ngoal quan kho Ian dau dd/MM/yyyy

Phan loci san ph5m san xuat of hang hea nh5p khau x Nut san xuat hoc nal san xuat xe - XXXXXXE

Dia diem xuat Oaf xxxxe - XXXXXXXXX1XXXXXXXXXE Dia diem dich XXXXE - XXXXXXXXX1XXXXXXXXXE Loal manifest X

Muting tin van churn, XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - X XXXXXXXX1X XXXXXXXX2xXXxXXX XX3xxxxE

Ngay dif kien den/di dd/MM/yyyy

nh5p khau XXXXxxxxXl-XXE - WWWWWWWww1WWWWWWWW2WWWwwWWWW3WwwwWwwWW4wwwwwwwww5


wwwWWWWWwiwwwwWWWWw2wwwWWWWWw3wWWWWWWWW4wWWWWWWWW5


XXXXXXxXX1-XXE - wwwwwwwwwiwwwwwwwww2wwwWwwwww3wWWWwwwww4WwwWwwwww5 WWWWWWWWW6WWWWWWWwW7WWWWWWWWw8WWWWWWWWw9WWWWWWWWWE

wWWWWWWWW1wWwWWWwWW2wwwWwWwWW3wwWWwWwwW4wWwWWWWWW5


XXXXXXXXX1-XXE - wwwWwWWWW1wwwwWWWWW2WWwWWWWWW3WWwwWWwWW4WWWWwwwwW5

WWWWWWWWW6wWwWWWWWw7wwWWWWWWW8wWWWWWWWW9WWWWWWWWWE

wwwwwwwWwiwwwwwWWww2wwwwwWWWW3wwwwwWwWW4wwwwwwwwW5


Lutkilac XE XE XE XE XE GIS ben XXE - 12.345.678.901.234.567.890

Seilligng 12.345.678 - XXE T6ngt8ngiOng 1.234.567.890 - XXE ThgtiCh 1.234.567.890 - XXE

Ma (faith dau hang Ma tai diem kilo." hanh xxxxe XXXXE XXXXE XXXXE XXXXE

S6 gray phep xxxxxxxxxie NO), cap phe dd/MM/yyyy Ngay het han dd/MM/yyyy

GhiCho2 WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5WWWWWWWWW 6WWWWWWWWW7 WWWWWWWWW8WWWwWWWWW9WWWWWWWWW0WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWwWWWWW 4

WWWWWWWWW5WWWWwWWWW6WWWWWWWW7wwWWWwWWW8WWWWWWWWW9wWWWWWWWw0WWWWWWWWW1

WWWWWWWWW2WWwWWWwww3wwwwwWWWW4WWwwwwWWW5WwwwE

Dia chi

Dia chl

Nguffi xuat khau

Dia chi

Ngife9 Uy that (Trustor)

Dia chi

327

• a

Thong boo phe duyot khai bao van chuygn Co bao you eau xac nhan/niem phong X - WWWWWwWWW1WWWWWWWWW2WWWWwwwww3WWWWE CO quan Hai quan

SO td khai 4n chuygn XXXXXXXXXIXE CO bac) nhap khgu / xugt khgu X Ngay lap to khai

4 / 5

XXXXXXXXXE

dd/MM/yyyy

<5> Sei hang Ma (SO B/L/ AWB) XXX XXXXXX1XXXXXXXXX2 XXXXXXXX X3X XXXE Ngay phat hanh van Ellin dd/MM/yyyy

Ten hang WWWWWWWWW1WWWWWWWWW2WWWWwwWWW3wwWWWWWWW4WWwwwwwWW5WWWWWWWWW6WWWWWWWWWE

Ma 115 (4 55) XXXE

Ky hiOu s5 hieu XXXXXX XXX1XXXX X XXXX2 XXXXXXXXX 3XXXXXXXXX 4 XXXXXXXXX5XXXXXXXXX 6XXXXXXXXX7 XXXXXXXXX 8 XXXXXXXXX9 XXXXXXXXXO XXXXXXXXX1XXXXXXXX X2 XXXXXXXXX3XXXXXXXXXE

Ngay nhgp ngooi quan kho fan Tau dd/MM/yyyy

Phan Pool san phgrn san xuat tit hang hoe nhap khgu X Nu& san xuat hoac nol san xuat XE • XXXXXXE

Dia digm xuat phat xxxxe - xxxxxxxxxixxxxxxxxxe Dia deem dich XXXXE - XXXXXXXXXIXXXXXXXXXE LO manifest X

Phuting hen van chuygn XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XXXXXXXXXIXXXXXXXXX2XXXXXXXXX3XXXXE

Ngay chi kien den/di dd/ME/yYYY

Ngt.fefi nhap khgu xxxxxxxxx - XXE - WWWWWWWWW1WWWWWWWI4W2WWWWWWWWW3t1WWWWWWWW4WWWWWWWWW5

WWWWWWWWW6WWWWWWWWW7WWWWWWWWWBWWWWWWWWW9WwWWWWWWWE

Dia chi

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWWS WWWWWWWWW 6WWWWWWWWW7WWWWwwWWW8WWWWWWWWW9WWWWWWWWWE

xuat khgu XXXXXXXXX I -XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWWWWWWWW4WWWWWWWWW5 WWWWWWWWW6WWWWWWWWW7WWWWWWWWW8WWWWWWWWW9WWWWWWWWWE

Dia chi


WWwwwwwWW6WWWWWWWWW7wwwwwWWWW8WWWWWWWWW9WWWWWWWwWE

Ngifi fly that (Trustor) XXX XXXXXX I -XXE - WWWWWWWWW1WWWWWWWW512WWWWWWWWW 3WWWWWWWWW 4 WWWWWWWWW5 wwwwwwwww6wWWWwWWWw7wwwwwwwww8WWWwwWWWw9WWWWwWwwWE

Dia chi

CIWWWWwWWW1Wwwwwwwww2wwWWWwWWW3wwwWWWWww4wwwwWWWWW5 WWWWWW407146WwwwwWWWW7WWWWWWWWw8wwwwwwwwW9WWwwwWWWWE

Luat khgc XE XE XE XE XE Gia ben XXE - 12.345.678.901.234.567.890

S6 [Ming 12. 345.678 - XXE Tiing tong !Mpg 1.234.567.890 - XXE The tick 1.234.567.890 - XXE

Ma clanh dab hang hoa tai diem khdi hanh XXXXE XXXXE XXXXE XXXXE XXXXE

SO gigy phep XXXXXXXXXIE Ngay tap often dd/MM/yyyy Ngay hgt han dd/MM/yyyy Ghi chit 2 wwwwwwwwwiwwwwwwwww2wwwwwwwww3wwwwwwwww4wwwwwwwww5wwwwwwwww6wwwwwwwww7

WWWwWWWWW8WWWWWWWWW9WWWWWwwwW0WWWWWWWWW1WWWWWWwWW2WWWWWWWWW3WWWWWWwww4 WWWwwwwwW5WWwWwwwww 6wWWWWwwww7WWWWWWWWW8wwwwwwwWW9WWWwWWWww0wwwwwwwww 1 WWWWWWWWW2WWWWWWWWW31.1WWWWWWWW4WWWWWWWWW 5W WWWE

Ngay ph& duyet van chuygn dd /MM/yyyy

Ngay dV kign bat nu van chuygn qq/enm/yyvy - XE

NO), do' kign thoc 4n chuygn dd/MM/yyyy - XE

Ddn vi Hai quan nd gM tra

Maa btfu chinh XXXXXXE

Dia chi wwwwwwwww1WWWWWwwwW2WWwWWWWWW3WWWWWWWWW4WWwWWWWWW5WWWE

Ten WWWWWWWWW1WWWWWwWwW2WWWwwwwww3wwwE

SO t6 khai xuet khgu

XXXXXXXXXIXE

XXXXXXXXXIXE

XXXXXXXXXIXE

XXXXXXXXXIXE

XXXXXXXXX1XE

XXXXXXXXX1XE

XXXXXXXXXIXE

XXXXXXXXXIXE

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XXXXXXXXXIXE

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XXXXXXXXX1XE

XXXXXXXXX1XE

X XXXXXX X X1XE

XXXXXXXXX1XE

XXXXXXXXXIXE XX XXXX X X X1X E XXXXXXXXX1XE

XXXXXXXXX1XE XXXXXXXXX1XE XXXXXXX X X1XE

XXXXXXXXX1XE XXXXXXXXXIXE XXXXXXXXX1XE

XXXXXXXXX1XE XXXXXXXXXIXE XXXXXXX X X1XE

XXXXXXXXX1XE XXXXXXXXX1XE XXXXXXX X X1XE

XXXXXXXXX1XE X X XXXXX XX 1 XE XXXXXXXXX1XE

XXXXXXXXX1XE XXXXXXXXX1XE XXXXXXXXXIXE

XXXXXXXXXIXE XXXXXXXXX1XE XX XXXXX X X1XE

XXXXXXXXXIXE XXXXXXXXXIXE XXXXXXXXX1XE

XXXXXXXXXIXE XXXXXXXXXIXE XXXXXXXXX1XE

328

Thong bao phe duyet khai bao van chuygn

5 / 5 Ca bao yeu du xac nhan/niem phong x - wwwwwwwwnwwwwwwwww2wwwwwwwww3wwwwe Cd quan Hai quan xxxxxxxxxs

56 td khai van chuyeln xxxxxxxxxixs Cd bao nhap khgu / xuat khgu

Ngay lap td khai /IV/ yyyy

56 higu container / 56 bau de toa tau /

56 dang hang ten td khai 56 seal kign hang

XXE XXXXXXXXX1XXXXXXE XXXXE XXXXXXXXXIXXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXE XXXXXXXXXIXXXXXXE XXXXE XXXXXXXXXIXXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

X XXXX X XXX1XXXXE

XXE XXXXXXXXXIXXXXXXE XXXXE XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX 1 XXXXE

XXXXXXXXXIXXXXE

XXXX XX XXX 1 XXXXE

XXXXXXXXX1XXXXE


XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

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XXXXXXXXX 1 XXXXE

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XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX 1 X XXXE

XXXXXXXXX 1 XXXXE


XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

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XXXXXXXXXIXXXXE


XXXXXXXXX1XXXXE

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XXXXXXXXX1XXXXE

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XXE XXXXXXXXX1XXXXXXE XXXXE XXXXXXXXX 1 XXXXE

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XXXXXXXXX 1 XXXXE

XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

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XXE XXXXXXXXX1XXXXXXE XXXXE XXXXXXXXX1XXXXE

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XXXXXXXXX1XXXXE

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XXXXXXXXX 1 X X XXE

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XXE XXXXXXXXXIXXXXXXE XXXXE XXXXXXXXXIXXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

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XXXXXXXXX1XXXXE

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XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXXIXXXXE

XXE XXXXXXXXX 1 XXXXXXE XXXXE XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

XXXXXXXXX1XXXXE

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XXXXXXXXXIXXXXE

XXE XXXXXXXXX1XXXXXXE XXXXE XXXXXXXXX 1 XXXXE

XXXXXXXXX1XXXXE

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XXXXXXXXX1XXXXE

329

330

XXXXXE [X

610p d'Ong van chuyEn / gigy td tudng &Ong XXXXXXXxX1E Ngay hop 6-Ong/gray tO dd/MM/yyyy Ngay hEt han hqp dang/gigy td &UMW yy:

Phutng ban van chuyEn XE - XXXXXXXXX1XE Muc dich van chuygn XXE - wwwwwwwwwiz

Loa' hinh van tai XE - WWWWwWWWW1E

Dia diem khdi hanh

Mg (Khu vac chiu sV Om sat hai quan) XXXE (NO chat hang) xxxxxe (Ma cang/dfa khgu/ga xEp hang)

Ten WWWWWWWWW1E DI (cktkien) nd/MM/YYYY

Den (cIV kiEn) dd/MM/yyyy WWWWWWWWW1E Ten

TuyEn diking

Loai bar) Ignh

XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

X 56 ben bao lanh 12.345 .678.901 VND

56 kicing container NNE S6 kking cat trong to khai N

Thong ban phi duyet lai khai ban van chuyen 1 / 5

CO bao yeu cgu xac nhan/niein phong x - WWWWWWWWW1E Cd quan Hai quan XXXXXXXXXE

St td khai van chuyEn NNNNNNNNN1NE CO bao nhap khgu/xugt khgu X Ngay lap to khai dd/MM/yyyy

Nguti khai XXXXE - XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXXE

Dia chi WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

Nha van chuyen XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE


Dia diem trung chuyEn cho van chuyen (Khai bao gap)




DEn (du kiEn) Di (du' kign)

dd/MM/yyyy dd/MM/yyyy



Dia diem dich

Mg (Khu chiu skt Om sat hai quan) XxxE (NO dd hang) XXXXXE (Ma cang/cCia khgu.ga dd hang) xxxxxz x

Ghi Chu 1 wWWWWWWWW1WWWWWWWWW2WWWwWWWWW3WWWWwWWWW4WWWWwwWWW5WWWWWWWWW 6WWWWWWWw

W7WWWWWWWWW8WWWWE

Thong ban phe duy)0 Ini khai ban in chuyahn

2 / 5 ca bao yeu cau xac nhan/niem phong x - WWWWWWWWW1E

Cd quan Hai quan XXXXXXXXXE

S5 to khai 4n chuyen NNNNNNNNN1NE CO bao nhap khgu / xuat khgu x

Ngay lap to khai dd/MM/yyyy

<1> 55 hang Ma (55 B/L / AWB) X XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE Ngay phat hanh van ddn ad/minty Ten hang WWWWWWWWWIWWWWWWWWW2WWE NNNE

Mg HS (4 sti) XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXX5XXXXXXXXX6XXXXXXXX

Kt hiEu s5 hiEu X7XXXXXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2xXXXXXXXX3XXXXXX

Ngay nhap ngoai qtraThrho fan deu dd/MM/yyyy

Phan loci san phgm cua nha may ban thug x NU& san xuat hoac ndi san xuat XE - XXXXXXE

Dia diem xuat ghat XXXXE - XXXXXXXXX1xXXXXXXXXE Dia digm dich XXXXE - xxxxxxxxxixxxXXXXXXE Loai manifest X

Phu'dng ben van chuygn XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Ngay kign den/di dd/MM/yyyy

Ngutinhapkhgu XXXXXXXXX1-XXE -WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

Dia chi

Nguti xuat khgu

Dia chi

Nguti Uy that (Trustor)

Dja chi

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE


XXXXXXXXX1-XX -WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE


Luat kit XE XE XE XE XE Gia tien XXE - 12.395.678.901.239.567.890 S5 Ming 12.395.678 - XXE Tang trong arcing 1.239.567.890 - XXE The tich 1.234.567.89D - XXE Ma danh dau hang Ma tai digm khai hanh XXXXE XXXXE xxxxE xxxxe XXXXE 55 giay phep XxxXXXXXxlE Ngay cap phep dd/MM/yyyy NA/ hgt han dd/MM/yyyy

Ghi chO 2 WWWWWWWWW1WWWWWWWWW2WWWWWWWww3WWWWWWWWW4WWWWWWWWW5WwwwWWWWW6WWwwWWWW W7WWWWWWWWW8WWWWE

<2> 55 hang Ma (55 B/L / AWB) X XXXXXXXXX1XXXXXXXxx2XXXXXXXXX3XXXXE

Ngay phat hanh van ddn dd/MM/yyyy Ten hang WWWWWWWWW1WWWWWWWWW2WWE NNNE

Mg HS (4 s6)

XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXxxx4XXXXXXXXX5XXXXXXXXX6XXXXXXXX

K9 hiEu s5 hieu X7XXXXXXXXX6XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXX

Ngay nhap ngoai qiNkao Ian deu dd/MM/yyyy

Phan loaf san phgm cua nha may bap thug x NUdc san xuat hoac rid sari xuat XE - XXXXXXE

Dia diem xuat ghat XXXXE - XXxxxxxxxixxxxxxxxxE Dia dim dich XXXXE - XXXXXXXXX1XXXXXXXXXE Loal manifest x

Phitdng tien van chuygn xXXXXXXXX1XXXXXXXXX2XXXXXXXXX3xxxXXXXE - XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Ngay dtf kign den/di dd/MM/YYYY

Nguti nhap khgu XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

Dia chi

Ngtidi xugt khgu

Dia chi




Ngutiiiythac(Trustor) XXXXXXXXX1-XX - WWWWWWWWW1WWWWWwwww2wwWWWWwWW3WWE

Dia chi


Luat khac XE XE XE XE XE Giatien XXE - 12.345.678.901.234.567.890 55 hicing 12.395.678 - XXE Tong trong IdOng 1.234.567.890 - XXE Thg tich 1.234.567.890 - XXE

Ma danh dgu hang Ma tai digm khdi hanh XXXXE XXXXE XXXXE XXXXE XXXXE

55 gigy phep xxxxxxxxx1E Ngay cap phep dd/MM/YYYY Ngay het han dd/MM/yyyy

Ghi chU 2 WwWWWWWWW1WWWWWWWWW2WwwwWWWww3WWwwwWWWW4wwwwWWwww5viwwwwwwww6wwwwWWWW W7WWWWWWWWW8WWWWE

331

332

Thong ban phi duytt lai khai ban van chuytn Cd bao yeu cau xac nhan/niern phong x - WWWWWWWWW1E

SO 0 khai van chuyen NNNNNNNNN1NE Cd bao nhap khgu / xugt khgu

3 / 5 XXXXXXXXXE

dd/MM/YYYY

Cd quan Hai quan

Ngay lap td khai

<3> 55 hang hda (55 B/L / AWB) X XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE Ngay Oat hanh van ddn dd/MM/yyyy

Ten hang

Ma HS (9 58) hieu 56 hieu

WWWWWWWWW1WWWWWWWWW2WWE NNNE

XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX9XXXXXXXXX5XXXXXXXXX6XXXXXXXX X7XXXXXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXX

Dia chi WWWWWWwWW1WWWWWWWWW2WWWWWWWWW3WWE



Ngay phat hanh van ddn dd/MM/yyyy X XXXXXXXXX1XXXXXXXXX2 X XXXXxXxx 3XXXXE

WWWWwwwwW1WWWWWWWWW2WWE NNNE

XXXXxxXXX1XXXXXXXXX2XXXxXXXXX3XXXXXXXxX9XXXXXXXXX5XXXxXxXXX6XXXXxxxx X7 XXXXXXXXX8XXXXXXXXX 9XXXXXXXXX0XXXXXXxXX1XXXXXXXXX2XXXXXXXXX3XXXXXX

Dia chi

Ngt0 xual khgu

Dia chi

Ngddi Oy that (Trustor)

Dia chi



WWWWWWWwW1wWWWWWWWW2wWWWWWWWW3WWE

XXXXXX XXXI -XX - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

WWWWWWWWW1WWWWWWWWW2WWWWWWWWW31414E

Ngay nhap ngoai cafgfilfho fan dau dd/MM/yyyy

Phan lopi san phgm dia nha may bat thug x MI& san xugt hoac ndi san xugt xt - XXXXXXE

Dia diem xugt phat XXXXE - XxXXxxxxxlxxxxXXXXXE Dia diem (Bch XXXXE - XXXXXXXXX1XXXXXXXXXE Loa' manifest x

Phddng tien van chuyen XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Ngay dtf kign din/di dd/MM/ yyyy

Ngdol nhap khgu XXXXXXXXX1-XXE - wWwwWWwww1WWWWwWWWW2wWWWWWWWW3WWE

Ngtfoi xugt khgu XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

Nguti uy that (Trustor) XXXXXXXXX1-XX - WWWWWWwww 1wwwwwwwwW2wwwwWWWwW3WWE

Luat khac XE XE XE XE XE Gi6 Wen XXE - 12.345.678.901.239.567.890

So ItiOng 12.395.678 - XXE Thing trQng !Ong 1.239.567.890 - XXE The Bch 1. 234.567.890 - XXE

Ma darth dau hang hda tai diem khdi hanh xxxxe XXXXE XXXXE XXXXE XXXXE

SO gigy phep XXXXXXXXxlE Nghy cap phep dd/MN/yyyy Ngay Mt han dd/MM/ yyyy

Ghi chi' 2 WWWwwwwww1wwWWWWWWW2wwwWWwwww3WWwwWwwww9WWWWWWwww5wwwwwwwww6WWWwWwwW W7WWWWWWWWW8WWWWE

Ngay nhap ngoal qu)a)rao ran dau dd/MM/yyyy

Phan 14 san phgm cua nha may bad thug x NU& san xuat Mac ndi san xuat XE - XXXXXXE

Dia diem xugt phat XXXXE - XXXXXXXXX1XXXXXXXXXE Dia diem dich XXXXE - XXXXXXXXX1XXXXXXXXXE Loaf manifest x

Phdcfng Ban van chuyen XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Ngay ckt kign dgn/di dd /MM/yyyy

Nguta nhap khgu xxxxxxxxxi-xxe - WWWWwwwww1WWWWWWWWW2WWwWWWWww3wwE

Luat khac XE XE XE XE XE Gig ifen XXE - 12.395.678.901.234.567.890

SO ktIng 12.395.678 - XXE TOng trnng lutng 1.239.567.890 - XXE The tich 1.239.567.890 - XXE

Ma danh dau hang Ma tai digm khdi hanh xxxxE XXXXE XXXXE XXXXE XXXXE

55 gigy phep xxxxxxxxxle Ngay cffp phep dd/MM/yYYY Ngay het han dd/MM/ yyyy

Ghi chii 2 wwwwwwwwwiwwwwwwwww2wwwWwwwwW3wwWWWWWWW9WWWWWWWWw5WWWWWWWWW6WWWWWWWW 147WWWWWWWWW8WWWWE

<4> SO hang Ma (55 B/L / AWB)

Ten hang Ma HS (9 58)

K9 hieu 55 hieu

4

Tilting ban phe duyet lai khai ban van chuyen 4 / 5

Cd bao yeu cau xac nhEn/niern phong x - WWWWWWWWW1E Cu quan Hai quan XXXXXXXXXE

55 td khai van chuye'n NNNNNNNNN1NE Cef bac) nhap khau / xuat khau x Ngay lEp td khai dd /MM / YYY Y

<5> 55 hang h6a (55 B/L / AWB) X xxxxxxxxxixxxxxxxxx2xxxxxxxxx3xxxxe Ngay Oat hanh van ddn dd/MM/yyyy

Ten hang WWWWWWWWW1WWWWWWWWW2WWE NNNE

Ma HS (4 so) XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXXX4XXXXXXXXX5XXXXXXXXX6XXXXXXXX Kt hieu s0 hieu X7XXXXXXXXX8XXXXXXXXX9XXXXXXXXX0XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXX

Ngay nhap ngoai gig)** fan dau dd/MM/yyyy

Phan !pal san pham cua nha may bao thud x Nutc san xuat hoac nal san xuat xe - xxxxxxe

Dia diem xuat phat xxxxe xxxxxxxxxixxxxXxXXXE Dia dim dirk xxxxe - XXXXXXXXX1XXXXXXXXXE Loa' manifest X

PhOngtien4nchuyen XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXXXXE - XXXXXXXXX1XXXXXXXXX2XXXXXXXXX3XXXXE

Ngay dU kiEn dEn/di dd/m/yyyy

Nguti nhEp khau XXXXXXXXX1-XXE - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

Dia chi

Nguti xuat khau

Dia chi




Nvaiwiligicuruswo XXXXXXXXX1-XX - WWWWWWWWW1WWWWWWWWW2WWWWWWWWW3WWE

Dia chi


LuEt khac XE XE XE XE XE Gia ben XXE - 12.345.678.901.234.567.890

S5 kigng 12.395.678 - XXE Tgng tivig hiring 1.239.567.890 - XXE The tich 1.234.567.890 - XXE

Ma danh dau hang heia tai diem khdi hanh XXXXE XXXXE XXXXE XXXXE XXXXE

55 glay phep xxxxxxxxxie Ngay cap phep dd /MM/yyyy Ngay het Mn dd/MM/yyyy

Ghicho2 WwWWWWWwwiwwWWWWWwW2wWWWWWWWW3WWWWWWWWW9WWwWWWWWW5WWWWWWWWW6WWWWWWWW W7WWWWWWWWW8WWWWE

Ngay phep dd/mM/yyyy

Ngay du kr& bat dau van chuyEn dd/MM/yyyy - NE

Ngay du kiEn kat that 4n chuyen dd/MM/yyyy - NE

Dun vi Hai quan nol gui tra

Ma [Rai chinh xxxxxxxxe

Dia chi wwwwwwwwwiwwwwwwwe

Ten wwwwwwwww 1E

II

55 td khai xuat khan

NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNNINE

NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNN1NE


NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNNINE NNNNNNNNN1NE




NNNNNNNNN1NE NNNNNNNNN1NE NNNNNNNNNINE NNNNNNNNN1NE NNNNNNNNN1NE



333

Tilting ban phi" duyet Int khai bat) van chuyen Cd bao yeu ceu vac nhan/niem phong x - WWWWWWWWW I E

55 tai khai van chuyen NNNNNNNNN1NE Ca hao nhap khgu / xuat kh5u

5 / 5

Cd quan Hal quan xxxxxxxxxe Ngay lap td khai dd /MN/ yyyy

56 hieu container / 55 tieu de toa tau /

kien hang 55 dong hang tren td khai 55 seal


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334

Plitt luc IV

MAU TO KHAI HAI QUAN, PHV LVC TO KHAI HAI QUAN GIAY VA HUONG DAN CACH GHI CAC CHI TIEU THONG TIN TREN CAC

BIEU MAU

(Ban hanh kern Thong tu. so 38/2015/TT-BTC ngay 25/3/2015 cact Be) Tell chinh)

I. CAC BIEU MAU: 1. MA‘u to khai hang hoa xuat khau, nhap khau g6m:

a) TO khai hang h6a xuat khau(mau HQ/2015/XK);

b) TO khai hang h6a nhap khau(mau HQ/2015/NK); 2. Mau Phu luc to khai hang hoa xuat khau, nhap khau gAm:

a) Phu luc to khai hang hod xuat khau (mau HQ/2015-PLXIC);

b) Phu lac to khai hang hod nhap khau (mau HQ/2015-PLNK);

Cac mau biZU neu tren dirge in mac den, tren glory traing kho A4; ngtreei set dung có the to in tren Cong thong tin dien tit cua ca quan Hai quan.

II. HUANG DAN CACH GHI CAC TIEU THUC TREN TO KHAI HANG HOA NHig KHAU

1. Huang dan each ghi cac tieu that teen to khai hang h6a nhap khau;

2. Huang dan each ghi cac tieu that teen to khai hang hod xuat khAu;

3. Huang clan each ghi cac fiat fink tren phu luc to khai hang hod nick) khan ;

4. Huang clan each ghi cac tieu thine teen phu luc to khai hang hoa xuat khau;

335

HIMING DAN CACH GHI CAC TIEU THOC TREN TO KHAI HANG HOA NHA: P KHAU

Tien thtic Ned dung huirng don cu thE'

Goc tren ben trai to

khai

NguOi khai hai quan ghi ten Chi cue Hai quan clang ky to khai, Chi eye Hai quan cira khau nhap khan.

Phan gitra to khai

* S6 to khai, ngay gia 'rang ky: la,s6 this to cna so clang ky to khai hang ngay theo timg loai hinh nhap khau tai timg Chi cnc Hai quan theo trat An So to khai/NK/loai hinh/dim vi clang ky to khai va so lugng Ow lac to khai.

* S6 luong pint We to khai: là s6 cac phi We to khai (trong truang hop 18 hang có tir 2 mat hang tra len)

Goc ten ben phai to

khai

Cong chirc hai quan tiko nhan clang ky to khai hang hod nhap khau ky ten, dong au ding chirp.

A- Phan danh cho nguiri khai hai quan Ice khai va tinh thud

O só 1 Nguai xuat khau: Ngueri khai hai quan ghi ten day dii, dia chi, s6 then thoai, so Fax va ma so (neu c6) cna,nguari ban hang a nu& ngoai banhang cho thuong nhan Via Nam (the hien tren hop (long mua ban hang hod)

O só 2 Ngtrai nhap khau: Nguiri khai hdi quan ghi ten day du, dia chi, so dien thoai, so Fax va ma so thud dm thuang nhan nhap khau; chiing minh thu hoac ho chieu (neu la ca nhan)

6 s6 3 Ngueri uy thacinguari dirge ,try quyen: Ngueri khai hai quan ghi ten day du, dia chi, so dien thoai, so fax va ma so thud dm thuang nhan uY tithe cho !wired nhap khau hoac ten day dn., dia chi, so dien thoai, so Fax va ma so thud nguoi &roc uY quyen khai hai quan; chimg minh thu rola hoac h0 chieu (neu nguai throe ily quyen la ca nhan).

O s6 4 ,

Dai 15, Hai quan: Nguai khai hai quan ghi ten day du, dia. chi, so dien thoai, so Fax va ma so thud oh. Dai ly hai quan; so, ngay hqp dong dai ly hai quan TruOng hqp gni kho ngoai quan thi khai ten kho ngoai quan.

O so 5 Loai hinh: Nguari khai hal quan ghi r8 loai hinh nhap khau Wang (mg.

O so 6 Hod don thuong mai: Ngtrai khai hai ghi so, ngay, thang, nom cfia quan hod don thuong mai (neu co).

O s6 7 Gidy phep/ngay/ngay hat han: Nguai khai hai quan ghi so, ngdy, thang, nom giay phep oda co quan quan N chuyen, nganh dth vari hang hod. nhap khau va ngay, thang, nom het han ciia giay phep (neu co).

O s6 8 Hop long/ngay/ngay hat han: Ngtrai khai hai quan ghi s8 ngay, thang, nom ky hop thing va ngay, thang, nom hat han (neu co) cna hop (long

•

336

hoac phi hie hqp &mg (nen c6).

O s6 9 Van don: Ngtrei khai hai quan ghi se, ngay, thang, nam con van dan hoac chung fir van tai e6 gia tri do ngueri van tai cap thay the van dan (net] co).

O s6 10 Cang xep hang: Ngueri khai hai quan ghi ten cang, dia diem (duqc thoa thuan trong hqp clang thuong mai hoac ghi trail van dan) nai to do hang hod duoc xep len phuong tien van tai de chuyen den Viet Nam.

O s6 11 Cang de hang: Ngueri khai hai quan ghi ten cang/cfra khau not hang hoa duce de tir phuong tien van tai xueng (duce ghi tren van dan hthc cac chUng. to van tai khac). Truong hqp cang/cira khau de hang khac v6i dia diem hang h6a duqc giao cho nguoi khai hai quan thi ghi cang de hang/ dia diem giao hang.

Vi du: Hang nhap khAu duqc de tai cang Hai Phong va giao hang cho nguei nhan hang tai ICD Gia Thpy, nguei khai ghi Hai PhOng/Gia Thuy

O s6 12 Phuong tien van tai: Ngtrai khai hai quan ghi ten tau bi'en, se chuyen bay, so chuyen tau hoa, so hieu va ngay den cim phuong fien van tai cho hang hoa nhap khau to nu6c ngoai vao Viet Nam theo cac loai hinh van chuyen duerng bien, duOng hang khong, duerng sat, duerng be.

0 se 13 Nu6c xuAt khau: Nguei khai hai quan ghi ten nu6c, ming lath the not ma fir de hang hoa duqc chuyen den Via Nam (nai hang hoa duqc xuat ban thei cling den Viet Nam). Ap dung ma nuem cap ISO 3166. (khong ghi ten them, yang lath the) ma hang hoa trung chuyen qua d6).

O s6 14 Dieu kien giao hang: Ngueri khai hai quan ghi re dieu kien giao hang ma hai ben mua va ban thoa thuan trong hop Bong thuong mai.

O só 15 Phuang thim thanh toan: NguOi khai hai quan ghi re phuong tithe thanh toan da thoa thuan trong hqp dong thuong mai (vi du: L/C, DA, DP, TTR hthc hang d'Oi hang ...). (neu co).

O s6 16 Deng tien thanh toan: Ngueri khai hai quan ghi ma dm loai tien to dung de thanh toan (nguyen te) duce thoa thuan trong hqp clang thuang mai. Ap dung ma tien to phi.' hqp veri ISO 4217 (vi du: deing dollar My la USD). (neu co).

O só 17 Ty gia tinh thua: Ngueri khai hai quan ghi tY gia Oa don vi nguyen to tien Via Nam dp dung de tinh thue (theo quy dinh hien hanh tai v6i

thai diem dang ky to khai hai quan) bang Wing Via Nam. (neu c6).

O só 18 Me to hang h6a: Ngueri khai hai quan ghi re ten hang, quy each phAm chat hang hod theo hqp dung thuong mai hoac cac chimg tin khac lien quan den 10 hang.

* Trong truerng hop 10 hang co fir 2 mat hang tra len thi each ghi vao tieu thirc nay nhu sau:

- Tren to khai hai quan ghi: "theo phu lye to khai".

- Tren phu lye to khai: ghi re ten, quy each pham chat Ring mat hang. 337

* Dei,vai 18 hang dugc dp vao 1 ma so nhung trong to hang co nhieu chi tiet, nhieu mat hang (vi du: thiet 1)1 toan b0, thiet 131 &Mg b0) thi doanh nghiep ghi ten ggi chung cila 18 hang teen to khai, dugc phep lap ban ke chi fiat (kitting phai khai vac, phi lye).

O so 19 MA se hang hod: Ngued khai hai quan ghi ma se phan loai theo Danh muc hang boa xuat khau, nhap khau Viet Nam do Be throng BO Tai chinh ban hanh.

* Trong truemg hqp to hang c6 tir 2 mat hang tra len thi each ghi vao tieu tithe nay nhu sau:

- Tren to khai hai quan: khong ghi gi.

- Tren phi lye to khai: ghi r6 ma s6 tang mat hang.

O se 20 Xuat xinNgued khai hal quan ghi ten ntrac, vcing Malt the not hang hoa dugc the tao (san xuat) ra (can ca vao giay chUng rthan xuat xi: hoac cac tai lieu khac co lien quan den 10 hang). Ap dung ma nuac quy dinh trong ISO 3166.

* Truang hqp 10 hang c6 tit 2 mat hang trer len MI each ghi twang tir tai o so 19.

O se 21 Che de uu dal: Ghi ten matt C/O dugc cap cho 10 hang thuOc cac Hiep dinh Thuang mai to do ma Via Nam la thanh vie'n.

O se 22 Lugng hang: Nguai khai hai quan ghi se lining, khai luting hoac trong luting timg mat hang trong 10 hang thuOc to khai hai quan dang khai bao phi! hop vai don 1/1 tinh tai 8 so 23.

* Trong truang hqp 10 hang có tir 2 mat hang to len thi each ghi tuong ttr Mi. 8 s8 19.

O s6 23 Don vi tinh: Ngued khai hai quan ghi ten don vi tinh ctla tang mat hang (vi du: met, kg...) theo quy dinh tai Danh attic hang hga xuat khau, nhap khau do Be Tai chinh ban hanh hoac thug to giao dich.

* Trong truang hgp 10 hang co dr 2 mat hang tra len thi each ghi tucmg to tai '6 so 19.

O só 24 Don gia nguyen te: Npred khai hai quan ghi gia dm ma don vi hang hod (theo don vi 0 0 se 23) bang loai tien to da ghi a e so 16, can cu vao thoa thuan trong hap thing thuong mai, hoa don, L/C hoac tai lieu khac lien quan den 18 hang.

Hap deng thtrangmai theo phuong thirc tra tien chant va gia mua, gia ban ghi tren hap (long gem ca lai suatyhai tra thi don gia dugc xdc dinh bang gia mua, gia ban tilt (-) lai suat phai tra theo hop d8ng thucmg mai.

* Trong truang hop 10 hang ca tit 2 mat hang tra len thi each ghi twang to tai 0 so 20.

O se 25 Tr' gia nguyen ta Ngtrai.khai hai quan ghi tri gia nguyen to cila fling mat hang nhap khau, la ket qua cila phep nit (x) gitla "Lugng hang (0

338

•

se 22) va "Dcm gia nguyen to (o so 24)".

* Trong trueing hqp 18 hang co tit 2 mat hang tit len thi each ghi vao e nay nhu sau:

- Tren to khai hai quart: ghi tong tri gia nguyen to atm the mat hang khai bao tren phy lye ter khai.

- Tren Ow lye ter khai: Ghi tri gia nguyen to cho timg mat hang.

O s6 26 Thue nhap Ulu, ngueri khai hai quan ghi:

a. Tri gia tinh thud: Ghi tri gia firth thud elm tong mat hang bang (fang Viet Nam.

b. Thue

(%): Ghi mixt thud suit tuong img veri mA s6 da xac dinh suAt tai 0 so 19 theo Bieu thud ap dung (Bieu thud uu d5i, Bieu thud uu dal dac biel...) di hieu lye tai thesi diem ding Ic1 to. khai

c. Ghi se thud nhap khan phai nOp da tang mat hang.

* Truang hqp 10 hang có to 2 mat hang tor len thi each ghi vao 6 nay nhu sau:

- Teen to khai hai quan ghi tong s6 thud nhap khAu phai nOp tai 8 "tien thud" tuong img.

- Tren phy lye t6 khai ghi rei tri gia tinh thud, thud suAt, s6 thud nhap khan phai Op cho ding mat hang2

O s6 27 Thue tieu thy dac biet (TTDB), nguai khai hai quan ghi:

a. Tri gia tinh thud cita thud TTDB IA tong cfm tri gia tinh thud nhap khau va thud nhap khau phai nOp dm tang mat hang

b. Thue suAt %: Ghi mire thu'e,suat thud TTDB tuong irng v6i mA s6 hang hod dirge xac dinh ma so hang hod tai 8 so 19 theo Bieu thud TTDB.

c. Tien thud: Ghi se thud TTDB phai Op elm tang mat hang

*.Truerng hqp to hang cif) to 2 mat hang ft& len thi each ghi tuong to 8 so 26.

O se, 28 Thue bao ve m6i truing (BVMT), nguesi khai hai quan ghi:

a. se luqng chlu thud BVMT ctia hang hoe nhap khau la so luqng hang h6a theo don vi quy dinh tai bieu mire thud Bao v'e mei twang.

b. Mire thud BVMT eila hang hoa nhap khAu theo quy dinh tai bieu mire thud BAo ve m8i tnrang.

c. Tien thud: Ghi se tien thud BVMT phai nOp cita tirng mat hang.

*.Trtremg hop 18 hang cep to 2 mat hang trer len thi each ghi tuong AI. 0 s6 26.

O s6 29 Thue gia tri gia tang (GTGT), ngueri khai hai quan ghi:

a. Tri gia firth thud cita,thue,GTGT la gia thud nhap khAu tai cira khAu tong veri thud nhap khau (neu co) cong vai time TTDB (neu co) cong

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339

IP •

thud BVMT (nett co). Gia nhap tai cira khau dugc xac dinh theo quy dinh ye gia tinh thud hang nhap MIL.

b. Thus mat %: Ghi mix thue,suat thug GTGT tucrng frng vgi ma s6 hang hod dugc xac dinh ma s6 hang hod tai 6 s6 19 theo Bien thud GTGT.

c. Tien thud: Ghi só tien thud GTGT phai nop cita timg mat hang

* Tnrong hgp 16 hang co tir 2 mat hang tro len thi each ghi Prang to 0 26.

O so 30 TOng s6 tiEn thus (6 26 + 27 + 28 + 29), ngueri khai hai quan ghi: tong so tien thud nhap khAu, TTDB, BVMT va GTGT; bang chit.

O só 31 Luang hang, WO hieu container: Ngueri khai hai quan khai khi van chuyen hang hoa nhap khau bang container ghi nhu sau:

- So hien container: Ghi so hieu tirng container;

- SO lugng kien trong container: Ghi s6 luting kien c6 trong timg container;

- Tryng lugng hang trong container: Ghi tong lugng hang china trong tong container Wong img va cuoi ding tong tong trong lugng dm 10 hang;

* Titremg hop co tin 4 container fro: len thi ngued ghi cp the thOng tin tren phu Inc to khai hai quan khong ghi ten to khai.

O s6 32 Chung to di kern: Ngueri khai hai quan list ke cac chit:rig to di kern dm to khai hang hod nhap khau.

O so 33 Nguiri khai hai quan ghi ngay/ than/ narn khai bao, 1(1 xac nhan, ghi rti h9 ten, chat danh va deing dau tren to khai.

B. Phan danh cho co' quan hal quan

O so 34 Lanh dao Chi cue nai Tang ky to khai hai quan ghi kat qua phan lubng len to khai hang hoa nhap khau.

O só 35 Ghi chop khac: Danh cho cong cline hai quan 0 cac khau nghiep vu ghi chop nhang not dung can thiet ma khong ghi er nori khac ducrc nhu so bien ban, s6 quyet dinh xir phat, xir ly ....

O so 36 Mc nhan dm hai quan giam sat: Phan ghi ellen dm cong chirc hai quan giam sat hang hod nhap khau.

O s6 37 Xac nhan giai ph6ng hang/dua hang ve bao quan/chuyen cira khan.: Cong chirc Hai quan ghi tom tat not dung,quyet dinh dm co quan Hai quan ve viec giai ph6ng hang/dua hang ye bao quan hay hang chuyen cira khau.

O so 38 X& nita'n da thong quan: C8ng chirc dugc phan tong xac nhan tren he thong/tren to khai do doanh nghiep in.

C. Cac truong hop killing phai khai tai cac ii twang frog quy dinh train to khai

Cac 0 so: 6, 1. Hang h6a la tai san di chuyen 340

8, 13, 14, 15 2. Hanh ly Icy ph Goa nguei xuat nhap canh.

3. Hang h6a la phtrong tien chira hang hoa theo phuong thee quay yang tam nhap, tai xuat

4. Hang h6a tam nhap — tai xuat, tam xuat — tai nhap de phut vu cong viec trong tiled han nhat dinh

5. Hang hoa tam nhap — tai xuat, tam xuAt — tai nhap de bao hanh sfra chda

6; Hang hoa la qua Neu tang cua t6 chile ca nhan nuec ngoai Neu, tang to chec, ca. nhan Viet Nam.

7. Hang h6a cda co quan dai dien ngoai giao, to chirc quee to tai Viet Nam va nhfing nguei lam viec tai the co quan, to chee nay.

8. Hang m'eu kitting thanh town.

6 s6 9, s6 1. Haab 1Y 'mot qua dinh mut mien thue quy dinh tai Dieu 61 Nghi 10, se 11 dinh so 08/2015/ND-CP mang theo nguei xuat canh, nhap canh.

2. Hang hoa tam nhap —tai xuAt, tam xuAt — tai nhap de phvc vu con; viec trong died han nhat dinh quy, dinh tai Dieu 55 Nghi dinh so 08/2015/ND-CP mang theo ngueri xuat canh, nhap canh.

3. Hang hoa khac mang theo ngtroi xuat canh, nhap canh.

O se 15, 16, .Hang hoa giri kho ngoai quan 17, 21, 26, 27, 28, 29,

30

HU'ONG DAN CACH GHI CAC CHI TIEU THONG TIN TREN TO KHAI HANG HOA XUAT KHAU

Chi tieu thong tin

Nii dung hutng an cy the

Goc tren ben trai TK

Ngtrei khai hai quan ghi ten Chi cyc Hai quan not Bang 14r 0 khai, Chi eve Hai quan cfra Ichau xuat IchAu;

Phan gifia 0 khai

* Se to khai, ngay gib. clang clang ky: la s6 thu to cita se tang ky 0 khai hang ngay theo tirng loai hinh xuat khan tai tirng Chi eye Hai quan theo trat to: S6 to khai/XK/loai hinh/dcm vi clang ky 0 khai va so luong phy lye to khai.

* Se luong phy lye 0 khai: la se cac phy lye 0 khai (trong tnrerng hop 16 hang c6 0 4 mat hang tra len)

Goc teen ben phai 0

C6ng chirc hai quan tiep nhan clang ky to khai hang hod xuat khan ky ten, (long dau ding chi:re.

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khai

A- Phan danh cho ngtroIri kha! hdi quan ke khai Ira tinh thud

O s6 1 Ngueri xuAt khan: Nguai khai hai quan ghi ten day du, dia chi, se dien thoai, so Fax va ma s6 thud dm thuong nhan Via Nam ban hang cho ngueri mua hang a ntrec ngoai (the hien ten hop (long mua ban hang hod); chimg minh thu hoac ho chieu (neu la ca than).

O s6 2 Ngueri nhap khan: Ngueri,khai hai quan ghi ten day du, dia chi, s6 dien thoai, so Fax va ma so (neu co) dm thuong nhan nhap khau.

O se 3 Nguei u9 triad nguei dirge u9 quyen: Ngueri khai hai quan ghi ten * du, dia chi, so.dien,thoai, so fax Ira ma so thud dm throng nhantu9 that cho quad xuat khau hoac ten day &I', dia chi, so dien thoai, so fax va ma so thud .cfm nguoi dirge uy quyen khai hai quan; chimg minh thu hoac ho chieu (neu nguei throe ity quyen la ca than).

O s6 4 Dai 19 hai quan: Ngtrai khai hai quan ghi ten day du, dia chi, s6 dien thoai, so fax va ma so thud dm Dai 19 hai quan; SO, ngay hop dOng dai 19 hai quan.

O se 5 Loai hinh: Ngued khai hai quan ghi rO loai hinh xuAt khau tuong Mtg.

O so 6 GiAy phep/ngay/ngay het han: Nguei khai hai quan ghi se, ngay, thang, nam dm gidy phop caa the co quan van 19 chuyen nganh doi vii hang hoa xuat khau va ngay, thang, nam het han cfm giay pile]) (neu co).

O s6 7 Hop dong/ngay/ngay het han: Nguti khai hai quan ghi se ngay, thang, nam Ic9 hop citing va ngay, thang, nam het han (neu co) cfm. hop dong hoac pint lye hop dOng (neu co).

O se 8 HoA don thuong mai: Nguai khai hai quan ghi so, ngay, thang, nam dm hod don thuong mai (neu co).

O s6 9 Um khau xuAt hang: Ghi ten tang, dia diem (duce thoa thuan trong - hop &mg thuong mai) not to de) hang hod dirge xep lenphtrung tien van tai de xuat khau.

O s6 10 Nuorc nhap khau: Ngueri khai hai quan ghi ten vac, \rung lanh the den cuoi cling dirge xdc dinh tai tiled diem hang hoa xuat khau, khong tinh nude, vang lanh tho ma hang hoa do qua canh. Ap dung ma ntroc, vang lanh the cap ISO 3166.

O s6 11 Dieu kien giao hang: Ngtrai khai hal quan ghi re dien kien giao hang ma hai ben mua va ban thoa thuan trong hop dong throng mai

O s6 12 Phuong thirc thanh than: Nguoi khai hal quan ghi rO phuong tithe thanh toan da thoA thuan trong hgp dong throng mai (vi du: L/C, DA, DP, TTR hoac hang dei hang ...) (neu co).

O so 13 Deng tram thanh man: Ngueri khai hai quan ghi ma am loai tien to dfing de thanh town (nguyen te) dugc thoa thuan trong hgp gong thuong mai. Ap dtmg ma tien to plya hop voi ISO 4217 (vi du: citing dollar My la USD). (neu cO).

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O so 14 Ty gia filth thue: Nguai khai hai quan ghi tY gid gbh don vi nguyen to v6i tien Viet Nam dp dyng de tinh thue (theo quy dinh hien hanh tai thai diem dang ky ta khai hai quan) bang dong Via Nam. (neu co).

O so 15 MO td hang h6a: Ngthi khai hai quan ghi r6 ten hang, quy each phAm chat hang hoa theo hqp dong thuong mai va tai lieu khde lien quan den 16 hang.

* Trong trueng hqp 16 hang co tir 4 mat hang tit len thi each ghi vao tieu thirc nay nhu sau:

- Tren t6 khai hai quan ghi: "theo phy lyc 0 khai".

- Teen phu lye to khai: ghi r6 ten, quy each pham chat tong mat hang.

* Doiyai lii,hang duce dp vao met ma di nhung trong 18 hang eel nhieu chi tiet, nhien ma hang (vi du: thiet bi toan bli, thiet bi dong b0) thi doanh nghiep ghi ten gyi Chung cna 18 hang tren to khai, duce phdp lap ban ke chi tiet (killing phdi khai vao phy lye).

O so 16 Ma s6 hang hod: Nguoi khai hai quan ghi ma so phan loai theo Danh 'nye hang hoa xuat khau, nhap khau Viet Nam do BO throng BO Tai chinh ban hank.

* Trong truong hqp lo hang co fir 4 mat hang trer len thi each ghi vao O nay nhu sau:

- Tren 0 khai hai quan: kitting ghi gi.

- Tit phy lye 0 khai: ghi ro ma so tirng mat hang.

O so 17 XuAt xfr:,Ngutri khai hai quan ghi ten nubs, viing lath MO nai hang hoa duqc che tao (sdn xuat) ra (can cu vao chimg fir chi:mg nhan xuat xi( hoac cdc tai lieu khac do lien quan den 18 hang). Ap dung ma nubs quy dinh trong ISO.

* Trutrng hqp 18 hang co fir 4 mat hang tit len thi each ghi Wong to tai o so 16.

O so 18 Lucmg hang: Ngueri khai hai quan ghi so luong, Ichei luqng hoac trong hrong firng mat hang trong 18 hang thuOc 0 khai hai quan dang khai bdo phi.' hqp vei don vi firth tai 8 so 19.

* Trong truang hqp 18 hang c6 fir 4 mat hang ha len thi each ghi tuong ty tai 6 so 16.

O so 19 Don vi filth: Ngthi khai hai quan ghi ten don vi tinh dm timg mat hang (vi du: met, kg...) theo quy dinh dm Danh myc hang hoa xuat khau, nhap khau do Be Tai chinh ban hanh hoar theo time to giao dich.

* Trong truong hqp 18 hang co to 4 mat hang tra len thi each ghi Prong to tai 8 so 16.

O so 20 Don gid nguyen te: Ngthi khai hai quan ghi gid dm met don vi hang hod bang loai fien to da ghi a 8 so 13, can eir vao thoa thuan trong hqp dong thuong mai, hod don, L/C hoac tad lieu khdc lien quan den 18 hang.

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* Trong tnrOng hgp 18 hang c6 tit 4 mat hang tit len thi each ghi Mang to tai o so 16.

O s6 21 Tri gia nguyen te: NguOri khai hai quan ghi tri gia nguyen te dm tong mat hang xuat khau, la ket qua dm phep nhan (X) girra "Lugng hang (o so 18) va "Dan gia (0 so 20)".

* Trong tnrong hgp lo hang c6 to 4 mat hang trer len thi each ghi vao 0 nay nhu sau:

- Tren to khai hai quan: ghi tong tri gia nguyen to Gila cac mat hang khai boo ten phu luc to khai.

- Tren phu lye to khai: Ghi tri gia nguyen te cho tUng mat hang.

O s6 22 Thus xuat khAu, ngtreci khai hai quan ghi:

a. Tri gia tinh thus: Ghi tri gia tut thus caa tong mat hang bang don vi tien Via Nam.

b. Thug suAt (%): Ghi mire thug suAt tuong Ung lied ma s6 a xac dinh tai 8 so 16 theo Bieu thu8 xuat khau.

c. Ghi se thus xuat khAu phai nap dm tang mat hang.

* Truerng hgp 10 hang c6 tir 4 mat hang trer len thi each ghi vao tieu thfrc nay nhu sau:

- Tren to khai hai quan ghi tong se thus xuat khAu phai nap tai 0 "cOng"

- Tren phu lye tO khai ghi re' tri gia tinh thut, thus suAt, so thus xuAt khau phai nap cho ffing mat hang.

O so 23 Thu khac, ngueri khai hai quan ghi :

- Tri gia tinh thu khac: Ghi se lien phai firth thu khac.

- Ty le % : Ghi t.57 le cac khoan thu khac theo quy dinh

- Se tien: Ghi se tien phai nap

* Trong truerng hgp 10 hang c6 tir 4 mat hang tra len thi each ghi tuung to tai 6 so 22.

O s6 24 TOng se tien thuS va thu khac (0 22 + 23), ngueri khai hai quan ghi: tong so tien thus xuAt khan, thu khac, bang so va bang chit.

O s6 25 Luang hang, se hieu container: Ngueri khai hai quan khai khi van chuyen hang hoa xuat khau bang container ghi nhu sau:

- Se hiSu container: Ghi se hiSti tang container;

- Se lining kien trong container: Ghi s6 lugng kien c6 trong tang container;

- Trong lugng hang trong container: Ghi Yong lugng hang chira trong tiling container va cued cling tong tong Yong lugng dm 16 hang;

- Dia Orem &mg hang: Ghi nal dOng hang hoa xuAt khan vao container;

* Trugng hgp co tir 4 container ter len thi ngueri ghi cu the thong tin

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tren phv lye 0 khai hai quan Bong ghi tren 0 khai.

O s6 26 Chung tit di kern: Nguai,khai hai quan liet ke cac Chung 0 di kern ccia. 0 khai hang hod xuat khau.

O so 27 Ngtrai khai hai quan ghi ngay/ thing/ nAm khai bao, k9 xac nhan, ghi 0 Ito ten, chirc danh va &mg dau ten to khai.

B. Phan daub cho ca quan Hai quan

O s6 28 Lanh dao Chi eye not clang k9 0 khai hai quan ghi ket qua phan luOng len 0 khai hang hoa xuat khau.

O s6 29 Ghi chop khac: Dinh cho ding chat hal quan a cac khau nghiep vv ghi chop nhang nOi dung can thiet ma kitting ghi & nai khac duqc nhu so bien ban, so quyet dinh xir phat, xa 19 ....

O s6 30 Xac nhan da th6ng quan: Clang chat duct phan clang xac nhan teen he thong/tren 0 khai do doanh nghiep in.

O s6 31 Xac nhan dm hai quan giam sat: Phan ghi chop cna clang chirc hai quan giant sat hang hod xuat khau.

C. Cac trirang hqp killing phai khai tai cac 6 tieing irng quy dinh tren to khai

Cac 6 s6:7,

8"12 "

1 1. Hang h6a la tai san di chuyen.

2. Hanh 19 k9 gin caa nguai xuat canh, nhap canh.

3. Hang h6a la phuong tien chlra hang hoa theo phuong thirc quay vOng tam nhap, tai xuat. •

4. Hang hoa tam nhap — tai xuAt, tam xuAt — tai nhap a phvc vv clang viec trong then han that dinh

5. Hang hoa tarn nhap — tai xuAt, tam xuAt — tai nhap a bao hanh sin chin.

6. Hang h6a la qua Neu tang dm to chirc, ca. nhan Viet Nam bi'eu, tang cho to chirc, ca than a ntrac ngoai.

• t

345

HU'ONG DAN CACH GHI CAC CHI TIEU THONG TIN TREN PHU LUC TO KHAI HANG HOA NHAP KHAU

Chi Wen thong tin

NOI dung turikng den cu the

GOc tren ben trai TK

Nguoi khai hat Tan ghi ten Chi cue Hai quan clang 1(32 to khai, Chi eye Hai quan eira khau nhap khau.

Phan gicra to khai

Phu lye so: la s6 tit* to dm phi) lye to khai clang 14 do ngued khai hai quan ghi.

Goc ten ben phai to

khai

* SO to khai: IA so Mir to dm s6 clang 14 to khai hang ngay theo timg loai hinh nhap khau tai timg Chi cue Hai quan do cong chirc Hai quan ghi bao gom: so to khai, 147 hieuloai hinh nhap khan, 14 hieu Chi cue Hai quan clang 14 theo trat tkr: So to khai/NK/loai hinh/don vi clang IcSr to khai.

* Loai hinh: Nguai khai hai quan khai loai hinh nhu tren to khai nhap khau.

O s6 18 MO to hang hoa: Ngtrefi khai hai quan ghi r0 ten hang, quy each pham chat hang hod theo hgp Bong thucmg mai hoae cat thong tir khde lien quan den lo hang.

Trueing hgp phan loai theo thong bao ket qua phan tich, phan loai thi ghi so van ban thong bdo.

O s6 19 Ma se, hang hoe.:,Ngued khai hai quan ghi ma s6 phan loai theo Danh mite hang Ma xuat khau, nhap khau BO truth-1g BO Tai chinh ban hanh.

O s6 20 XuAt xic Nguai khai hai quan ghi ten ntrOc not hang hoa dugc the tao (san xuat) ra (can dr vao thing tit chimg nhan xuat xir hoac cat tai lieu khac e6 lien quan den 10 hang).

6 so 21 Che do ,uu dai: Ghi ten Mk CIO hoac chimg tit to cluing nhan xuat xir dtrgc cap cho 10 hang thu0e cac Hiep dinh Thuong mai to do ma. Viet Nam la thanh vien.

* Truing hop to chUng nhan xuat xir thi each ghi nhu sau: TCN+Ten viet tat oh Hiep dinh (vi du: chum' to to thing nhan xuat xir theo Hiep dinh thuong mai M. do gifra the nu& thanh vien ASEAN thi ghi "TCNATIGA".

O so 22 Lugng hang: Ngtreci khai hai quan ghi so lugng, khOi lugng hoac tong lugng tirng mat hang trong 10 hang thuOc to khai hdi quan Clang khai bdo phi]. hqp vOi don vi tinh tai 0 so 23.

O so 23 Dan vi tinh: Ngu&i khai hai quan ghi ten don vi tinh oh timg mat hang (vi du: met, kg...) theo quy dinh tai Danh mut hang hoa xuat khau, nhap khau do BO TM chinh ban hanh hoac theo thus to giao dich.

O s6 24 Don gid nguyen te: NguOi khai hai quan ghi gid oh mot don vi hang hod (theo don vi 0 6 so 23) bang loai tien to da ghi & muc 16, can dr

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0

vao thoa thuan trong Imp (tang thucmg mai, hod don, L/C hoac tai lieu khde lien quan den lo hang.

O s6 25 Tri gia nguyen te: Ngtrei, khai hai quan ghi tri gia nguyen to caa tirng mat hang nhap khau, la ket qua dm phop nhan (X) gitra "Lacing hang (o so 22) va "Don gid (o so 24)".

O s6 26 Thue nhap khan, ngueri khai hai quan ghi:

a., Tri gia tinh thue: Ghi tri gia tinh thue dm tirng mat hang bang don vi tien Via Nam.

b. Thue suat (%): Ghi mac thue sat twang ang vai ma so da xac dinh tai o so 19 theo Bieu thue ap dulls (Bien thue uu dal, Bien thue tru dai dac bia...) co hieu hie tai theri diem dang IcY 0 khai

c. Ghi s6 thue nhap khau phai nOp dm tang mat hang.

O s6 27 Thue TTDB, nguei khai hai quan ghi: ,

a. Tri gia tinh thue caa thue TTDB la tong caa tri gia tinh thue nhap khau va thue nhap khau phai Op dm tirng mat hang

b. Thu& suat %: Ghi mat thue,suAt thue TTDB tucrng ang yeti ma s6 hang hod duqc xac dinh ma s8 hang hod tai 0 so 19 theo Bieu time TTDB.

c. Tian thue: Ghi se thue TTDB phai nOp caa tang mat hang

O so 28 Thue BVMT, nguei khai hai quan ghi:

a. Se lugng chiu thue BVMT dm hang h6a nhap khAu la se lugng hang hoa theo don vi quy Binh tai bieu mire thue No ye men twang.

b. Mat thue BVMT dm hang boa nhap khan theo quy dinh tai Neu mac thue Bao ye mei trutng.

c. Tian thue: Ghi se tin thue BVMT phai nOp caa tang mat hang

O s6 29 Thue GTGT, ngtrei khai hai quan ghi:

a. Tri gia firth thue caa,thua GTGT la gia nhap khau tai eta khAu cOng vei thu8 nhap khau (neu co) cOng vei thue TTDB (neu co) cOng thue BVMT (neu co). Gia nhap tai dm khan dugc xac dinh theo quy dinh ye gia tinh thue hang nhap khau.

b. Thue silk %: Ghi mire thue suat thue GTGT tuung ang \RA ma s6 hang hod duqc xac dinh ma so hang hod tai 0 so 19 theo Bieu thue GTGT.

c. Tian thue: Ghi se thue GTGT phai nOp caa tong mat hang

O só 31 Luqng hang, s6 hieu container: Ngthei khai hai quart khai khi van chuyen hang hoa nhap khau bang container ghi nhu sau:

- Se hieu container: Ghi so hieu tirng container;

- Sc lugng kien trong container: Ghi se lugng kien c6 trong tang container;

•

347

- Trgng lugng hang trong container: Ghi trong lugng hang chin trong ding container tucrng irng va cu8i ding tong tong tong lugng dm 18 hang.

O s6 33 Ngu6i khai hai quan ghi ngay/ thang/ nam khai bao, k9 xac nh'on, ghi r8 ho ten, chirc danh va dong dau tren t& khai.

I •

348

HU'ONG DAN CACH GHI CAC CHI TIEU THONG TIN TREN PHI) LUC TO KHAI HANG HOA XUAT KHAU

Chi tieu thong tin

Ni dung htrerng dAn oft the

Geoc tren ben trai TK

NgurOi khai hai quan ghi ten Chi cyc Hai quan dang Icy to khai, Chi clic Hai quan eira khau xuat khau.

Phan gift to khai

Phy lye WO: la s6 thir tv -cum phy lyc to khai Clang k9 do ngtrai khai hai quan ghi.

G6c tren ben phai to

khai

S6 to khai: la so thir to cua so dang k9 to khai hang ngay theo timg loai hinh xuat khau tai timg Chi cyc Hai quan do cong chlre Hai quan ghi bao Om: so to khai, Icy hieu loai hinh xuat khau, IcY hieu Chi cyc Hdi quan tang k9 theo teat tv: SO to khai/XIKJloai hinh/don vi clang Icy to khai.

Loai hinh: Nguai khai hai quan khai loai hinh nhu ten to khai xuat khau.

O só 15 MO to hang h6a: Nguai khai hai quan ghi r'O ten hang, quy each pham chat hang hod theo hap clang thucmg mai va tai lieu khac lien quan den 16 hang

O s6 16 Ma s6 hang hod:,Ngueri khai hai quan ghi ma so phan loai theo Danh myc hang h6a xuat khan, nhap khau BO truang BO Tai chinh ban hanh.

O s6 17 Xuat xlr:,Ngueri khai hai quan ghi ten nuac, yang lanh th6 not hang hod duqc the tao (san xuat) ra (can dr vao giay chimg nhan xuat xi: hoac cac tai lieu khac c6 lien quan den 18 hang). Ap dung ma nu6c quy dinh trong ISO 3166.

O s6 18 Luang hang: Ngueri khai hai quan ghi so luting, khOi luting hoac tong luting tong mat hang trong 18 hang thuOc to khai hai quan dang khai bao phe hap vOi don vi tinh tai 81 /4 so 19.

O só 19 Don vi tinh: Ngueri khai hai quan ghi ten don vi tinh dm ti ng mat hang (vi du: met, kg...) theo quy dinh tai Danh myc hang hOa xuat khau, nhap khku do BO Tai chinh ban hanh hoac theo thkrc t6 giao dich.

O so 20 Don gia nguyen te: Ngueri khai hai quan ghi gia oh met don vi hang hod bang loai tien te da ghi & O so 13, can cu vao thoa thuan trong, hop citing thuong mai, hod don, L/C hoac tai lieu khac lien quan den 18 hang.

O so 21 Tri gia nguyen te: Nguoi khai hai quan ghi tri gid nguyen te dm tong mat hang xuat khau, la ket qua caa pile') nhan (X) gift

"Luang hang (0 só 18) va "Dan gia (0 s6 20)".

O so 22 Thus xuat khau, ngueri khai hai quan ghi:

a., Tri gia tinh thud: Ghi tri gia tinh thud dm fling mat hang bang dot vi tien Viet Nam.

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b. Thud suat (%): Ghi mirc thue suat thud xuat lchau tuong ling voi ma so da xdc dinh tai '6 s6 16 theo Bien thue xuat MIL.

c. Ghi s6 thus xuat khau phai nOp cna timg mat hang.

O s6 23 Thu khdc, ngued khai hai quan ghi :

- Tri gia tinh thu khdc: Ghi se; tien phai firth thu khac.

- T9 IS % : Ghi t9 IS cac khoan thu khac theo quy dinh

- S6 tien: Ghi só teen phai Op

O s6 25 Luang hang, s6 hiSu container: Nguen khai hai quan khai khi van chuyen hang h6a bang container ghi nhu sau:

- S6 hieu container: Ghi so hieu timg container;

- SO lugng kien trong container: Ghi so lugng kien co trong timg container;

- Trgng lugng hang trong container: Ghi trong lugng hang chin trong timg container va cuOi ding cOng tong trong lugng cim 10 hang;

- Dia diem &mg hang: Ghi nai &mg hang h6a xuat MIL vao container;

O só 27 Ngu6i khai hai quan ghi ngay/ thang/ nam khai bao, 14 xac nhan, ghi 95 fig ten, chic danh va &mg dau teen to khai.

O s6 4 Cong chin Hai quan kiem tra tinic Cong chin Hai quan kiem tra thvc to hang hod (qua may soi/can/thiet to hang hod Ic9 ten, dong dau cong bi khac) k9 ten, thing dau cong chat

chic

O s6 5 Lath dao Chi eve ghi 9 kien chi L'anh dao Chi clic ghi 9 kien chi dao (neu co) In k9 ten, &lig dau dao (neu co) va k9 ten, &mg dau ding chic. ding chin.

FILE BOX DINH KEM THEO VAN BAN

Hffi

Bieu ireu

350

HAI QUAN VIVI NAM

TO ICHAI HANG HOA XUAT KHAU 111111111111111111111111111111111

Cvc Hai quan: H /2015/XK

Chi cyc Hai quan ding 4 t& 'Mai:

Chi eye Hal quan dm khAu kit:

S6 tha m alio:

Ngay, glee gut

S6 tit khai:

Ngby, gibs ding 140

S6 luvng phy lye ter kind:

Cony chic ding k3s ter khai

I. Ngueri xuAt Wu: 5. Loai hinh:

6. Gies, phop se:

Ngay

Ngay het ban

7. Hap ding:

Ngay

Ngay het han

MST

2. Ngubi nhip Sc:

S. Hem don Miming mai: 9. Cira khAu xuAt hang:

3. Ngueri uy that,/ ngubi &roc ay quyen

MST 10. Nu& kip khau:

4. Dai ly hat quan

11. Dieu kien giao hang: 12. Phuong them thanh man:

MST 13. Ding lien thanh loan: 14. Ty gia tinh thue:

TT 15. M6 to hang hem Si 20.

16. Ma so hang Me 17. Xuat kr IS. Luang hang 19. Don vj tinh Dem gia

nguyen to 21. Trj gia nguyen to

1

2

3

gag:

SS

TT

22. Thue suit khAu 23. Thu khac

a. Tri gia tinh thui b.Thue suit N) c. Tien (hue a.T gia fnh thu khac b.Ty le (%) c. 56 tien

1

2

3

flog: ging:

24. Tong sto lien thue va thu Silk 6 22 + 23) hang tc

Bing ha 25. Luang hang, st, hien container

S6 TT

a. 56 hieu container b. 50lucmg kien trong container c. Trong lining hang trong container d. Dia diem Ming hang

1

2

3

4 Clang:

26. Cluing to di kem 27. Tit xin cam doan, chiu trach nhiem trink

Oats kat vi nil dung khai tren ter khai Ngay thing nam

(nguit khai ky, ghi r6 hp ten, ding dau)

28. Ket qua phan luang va hiring din the' tuc hai quan

29. Ghi they khk

30. Xac nhin thing quan 31. Xae nhan cim hat quan giam sat

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4 •

4

HAI QUAN VIETNAM PHU LUC TO KHAI HANG ROA XUAT KHAU HQ/20 I 5-PLXK

CM eye Hai quan ding lit to khai:

Chi pc Ilii quan cfra {chin auk

1Pby lye se:

Ngiy, gib. ding 14:

S6 t& khai:

Logi hlnle

s6 TT

15. M6 to hang h6a 16. Math hang hem

17. )(nit xi( IS. Liging hang 19. Don vj tinh

20. Don gia nguyen to

21. Tri gia nguyen te

2

3

4

5

6

7

COng:

S6 TT

22. nue xuat kh&u 23. Thu khae

Tri, gia tlnh nine Thu6 suit (%) Tien Chub Trj gia tlnh thu khac T9 Ie (%) S6 lien

1

2

3

4

5

6

7

Ceng: CEng:

25. Leen hang, so hieu container

56 TT

a. 56 hieu container b. s6 lurnig kien trong container c. Tnang liming hang trong container d. Dja di6m ding hang

1

2

3

4

COng: 27.T6i xin cam doan, chiu trach nhiem tru6c

phAp that vb nei dung khai tren ib khai Ngay thing nam

(Ito* khai ;cp. ghi rb ha ten. (long ddu)

352

4 •

•

• S

HAI QUAN VitT NAM Cyc Hai quan:

TEI MIA' HANG HGA NIMP !CHAU EON

HQ/2015/NK

Chi eye Nil quan ding 14, tb khai:

Chi cyc Hai quan cika khiu nhb:

S6 (ham chi&

gib girl;

SO tb khai:

Ngiy, gib ding 4:

S6 luting pity lye tb khai•

Cann chic ding I4 tb khai

I. Ngubi xuat khau: 5. Loai hinh:

7. Gab/ phop so:

Ngly

NO), hit ban

6. Hoa don thuong mai: 8. Him ding:

Ngiy

Ngay hit haat

2. Ngubi nhap khan:

MST

3. Ngubi uy thacinguari dupe by au*:

9. Van don (sOing4): 10. Can xEp hang: II Cling db hang:

MST 13. Nubs rat khan: 12. Phuong nen van tai:

Ten, 63 hieu:

NO), din

14. Dial kien giao hang: IS. Phuong this thanh loin:

16. DEng tiEn thanh loan:

4.Dai It Hai quan

MST 17. Ty gia Unh thug:

18. M8 to hang h6a 19.MA se hang hoa 20. Xuit xir 21. Chi

dO uu ddi

22. Lupng hang 23. Don

vi firth

24. Don gia

nguyin

25. Trl gia

nguyin to

1

Trj gia tinh thug/ SO luting chi thui Thui auk (%)/

Mac thuE Loai thug Tien thui

26. Tbui nhap khiu

27. Thui 1TDB

28. Thui13VMT

29. Thui GTGT

30. T8ng s6 ti8n thuE (6 26+27+ 28+29):

Bin ebb:

31. LiKing hang, st, hieu container

a. Si hieu container b. s6 twang kian hong container S6 TT

c. TrEng luting hang tong container

1

2

ging:

32. Chang tit di kim 33. Tbi xin earn doan, chju nth nhiam fruit phip lust xi nOi dung khai ten tar khai

Ngay thing nkm (Ngueri khai ghi ro hp lin, deng din)

34. Kit qua phan luting va hang clin lam Ilia lye hal quan

36. Xac nhan coa hal quan giant sat

37. Xac nhan giai phong hang/ dua hang ye bao quan/chuy8n cna khan

38. Xac nhan thing quan

35. Ghi chop Ichic:

353

HAI QUAN VIVT NAM

PHIJ LUC TO KHAI HANG HOA NHAP KHAU HQ62015-PLNIt

Chi ye Hai quan ding 14 t0 khai:

Chi ye BM quan gra khiu nhap:

Phy ye sa:

&gay gib ding 4:

S6 tir khai:

Loa' !firth:

S6 Tr

18. Mg to hang h6a 19.Ma st hang hem 20. Xuat xir 21. at tig

tm dai 22. Larong

hang 23. Don vj tinh

24. Don gin nguyen tg

25. Trj gig nguyen

te

1

Loaf thu6 Trj gia tinh thuE/ Sgluyng chju hue Thut sulk (%)/

Moe thut Tien 'hut

26. Thu& nhap khAu

27. Thut TTDB

28. ue BVMT

29. Thut GMT

COng:

S6 TT It MO tA hang h6a 19.MA st hang h6a 20. XuAt %CI 21. Chi dO

uu dal 22. Luting

hang 23. Don q tfnh

24. Don gia nguyentg

25. Trj gia nguyen te

2

Loai thue Trj gia tinh thu& S6 luting chju Mut Thue suit ((00/.v

Mk thug

Tien thut

26. Thut nhgp khan

27. Thut TTDB

28. Thut BVMT

29. Thug GTGT

ging:

s6 TT

18. M6 to hang h6a 19.MA s6 hang h6a 20. XuAt Mr 21. CM0

MI dai 22. Lurrng

hang 21 Don vj Mt

24. Don gia nguyen to

25. Trj gia nguyen to

3

Logi thui Trj gig Milt thu& S6 turfing chju ilia Thug suet my

Mile Mut Titn thue

26. Thut nh&p khan

27. Thut TTDB

28. Thue BVMT

29. Thut GTGT

CEng:

31. Luting hang, s6 hieu container

s6 TT

a. Sd higu container b. St luting kien non container c. Ton IuQng hang trong container

2

3

4

gag:

33. Tel xin cam down, chju tract, nhigm tube phap lugt A ngi dung khai tren tb khai

Ngay Chang nem (Nguaz khai ky, ghi tO ha ten, ddng dJ,)

354

Phi) lyc V BIEU MAU VE THU TVC HAI QUAN; MEM TRA, GIAM SAT HAI QUAN

(Ban hanh kern Thong tic 38/2015/TT-BTC ngay 25/3/2015 cilia BO Tai chink)

TT Ten Bieu mit' So hqu

1. Don de nghi xac dinh tnroc xuat xir hang hod nhap IchAu

01/XDTXX/GSQL

2. Bang ke haa clan thuang mai hang h6a xuat khau, nhap khAtu

02/BICHD/GSQL

3. Van ban de nghi khai be sung 03/1CBS/GSQL

4. Citing van de nghi hay Ur khai 04/HTIC/GSQL

5. Phieu theo clei trir lin 05/TDTL/GSQL

6. PhiEu ghi ket qua kiem tra 06/PGKQKT/GSQL

7. Phieu de nghi kiem tra thuc to hang h6a 07/PDNKT/GSQL

8. Bien ban la'y tau hang hod xuat khau, nhap khau 08/BBLM/GSQL

9. Dan de nghi dua hang ve bao quan 09/BQHH/GSQL

10. Bien ban ban giao hang Ma XNK 10/BBBG/GSQL

11. Quyet dinh tam dung dua hang h6a qua khu we giam sat hai quan

11/QDTDGS/GSQL

12. Thong bao ca se( san xuat, nai luu gilt nguyen lieu, vat tu, may mac thiet bi, san phAm xuat Ichau

12/TB-CSSX/GSQL

13. Quyat dinh kiem tra kiem tra co soy gia cling, san xuat, nang Arc gia ding, san xuat

13/KTCSSX/GSQL

14. Bien ban kiem tra ca ser san xuat 14/BBKT-CSSX/GSQL

15/BCQT-NVL/GSQL 15. Bao cao guy& town nguyen lieu: vat tu, hang h6a dugc san xuat tir nguon nhap khau

16. Bao cao quy& town sir dung may mac thiat bi theo timg hop dOng gia ding

16/BCQT-MMTB/GSQL

17. Cong van de nghi ,xir 15r nguyen lieu, vat tu du thira; may m6c, thiet bi thue, mugn; pile lieu, phe pham

17/XL-HDGC/GSQL

18. Bao cao hang h6a nhap khau theo hop clang xay dung

18/NTXD-DNCX/GSQL

19. Bao cap hang h6a girl kho thue ben ngoai DNCX 19/NXTK-DNCX/GSQL

20. Thong bao lam thil tic xuat Ichau, nhap khau tai chii

20/TKXNTC/GSQL

•

355

21. ThOng bap hang hod trung chuyen 21/BKTrC/GSQL

22. Don de nghi chuyen khu hang boa 22/C1CHH/GSQL

23. Ban ke s6 thue phai nOp 23/NLNK-PTQ/GSQL

24. Thong bdov'e thkrc trang hang h6a trong kho va tinh hinh hoat do, ng cna kho ngoai quan

24/BC-KNQ/GSQL

25. Danh muc hang Ma dong ghep chung container xuAt IchAu

25/DMXK-CFS/GSQL

26. Thong bao tinh hinh hang h6a nhAp, xuAt, alit kho (CFS)

26/NXT-CFS/GSQL

27. Bang tang hop cac chung to chung nhAn viec giao nhAn hang h6a

27/THCT-KML/GSQL

28. SO theo doi quan 15, hang hoa XNK dang Icy to khai mot lan

28/STD/GSQL

29. Danh sach container du dieu kien qua khu vgc giam sat hai quan

29/DSCT/GSQL

30. Danh sach hang h6a du dieu kien qua khu vkrc giam sat hai quan

30/DSHH/GSQL

31. Bang Ice s6 hieu container xuAt khau 31/BKCT/GSQL

356

Mau 01/XDTXX/GSQL

CQNG HOA XA HQI CHU NGHIA WET NAM DO lap — Ty do — Hanh phtic

ngdy thang...

DON DE NGHf XAC DINH TRU'OC XUAT HANG HOA NHAP 1CHAU

Kinh

A. TO chat, ca nhan de nghi xic d nh trate xuat 1. Ten:

2. Dia chi:

3. Dien thoai: 4. Fax:

5. Ma so thue:

6. E-mail:

B. TO chat, ca &tan xuat khAu: 1. Ten:

2. Dia chi:

3. Dien thoai:

4. Website:

5. E-mail:

C. Co' s& san xuat, gia cOng, lap rap: 1. Ten:

2. Dia chi:

3. Dien thoai:

4. Website:

5. E-mail:

D. Hang hOa a nghi xfic dinh tnr&c xuat 1. MO to hang Wm:

2. MA so HS: 3. Tri gia FOB:

357

4. Halt trinh du dinh cilia 16 hang to nu6c san xuat, nuerc xuat khan clan Vial Nam (cang nuerc SX. ; cang nuerc XIC. ;cang nuarc trung &iv ; Viet Nam):

E. Thi lieu kem then:

1. Ban ke cdc nguyen vat lieu dung da san xuat ra hang hod gam cdc thong tin nhu (ten hang, ma so H.S, xuat xfr, gid CIF).

2. Hoa don mua ban cdc nguyen vat lieu dung de san xuat ra hang hod.

3. Ban m6 to sa luqc quy trinh san xuat ra hang hod.

5. Hinh anh CO 0 Khong 0 4. Catalogue CO 0 'Chong s

6. Mdu hang CO 0 Khan ii

7. Chung thu giam dinh CO 0 Khong 0

8. Cid), chimg nhan gia cong lap rap Co 0 Khong 0

9. gidy el-lung nhan phan tich thanh phan CO I Khong 0

10. Tai lieu khdc:

....(ten T6 chirc, ca than de nghi xac dinh truerc xuat xir) cam doan: chiu trach nhiam tru6c phdp 101 ye tinh xac thut cua not dung don, cdc chung tir va mau hang kern theo./.

TO CMIC, CA NHAN HE NGHI (K)5, ghi r5 ho ten, Bong d 'au)

I' •

358

Mau se 02/BKHD/GSQL

TEN DOANH NGHIEP

BANG Id HOA DON THUONG MAI HANG HOA XUAT KHAU, NHA: P KHAU

1. Nguiri ban:...

(ghi cu the ten, dia chi va ma so thus nau co)

2. Nguini mua•

(ghi cu the ten, dia chi va ma so thue neu co)

3. Danh mac h6a don thwang mai:

STT SO hea don (Invoice No.)

Ngay haa don

Tri gia Ma don (nguyen tt')

Ghi chn

1

2

...

T6ng tri gia hoa don

DAI DEEN DOANH NGHIEP

(10i, ghi ra hp ten, clong clau)

359

Mau so 03/KBS/GSQL

KHAI BO SUNG VE HANG HOA XUAT KHAU, NILO KHAU

A- PHAN DANH CHO NGITOI KHAI HAI QUAN

1. Ngtrai khai hal quan:

2. Ma so thue:

3. Khai brfr sung cho Ta khai hai quan so , nay

4. Cac ni)i dung ba sung:

STT Niii dung di khai Ni dung 136' sung LI/ do

1

2

3

4

5

6

7

8

9

10

5. Chring tit kern theo

ngay...thang... nom...

NGUOI KHAI HAI QUAN

(KY, ghi r5 h9 ten, clang ddu)

• 1.

360

B- PHAN DANH CHO KIEM TRA VA XAC NHAN CUA CO QUAN HAI QUAN

I- Thai gian tiip nhein ha sa khai ba sung (ngay, giec):

Can ba tiip nhan:

2- Kit qua kiem tra nai dung khai ba sung:

V kien de xuet dm can be tiep ni4n Y kien phe duyet cila Chi cyc throw

ngay...thang... ngay...thcing...

CAN BQ TIEP NHAN

CHI CIJC TRIYONG

(KY, ghi ra h9 ten, Gong dau)

(KY, ghi ra hp ten, clang dau)

(Ghi ra chap nhan/khong chap nh an nal dung khai ba sung. KY ghi ro h9 ten, clang dau gong char)

Ch6 v:

- Muc NOi dung da khai va NOi dung khai ba sung chi ghi nhang nai dung Han quan den khai b6 sung.

- Mau nay sir dung cho 01 tä khai hal quan. .

361

•

Mau .90 04/HTK/GSQL

TEN DOANH NGH1TP CLING HOA XA HQI CHiJ NGHIA 'VIET NAM Dpc 14p-Tv do-113nh pink

, ngay thOng neim

DON DE NGHI HUY TO KHAI

Kinh giti: Chi cue Hai quan

Ten doanh nghiep• ; dia chi• ; ma so doanh nghiep• da dang ks, to khai hai quan so .....ngay thang. .nam tai Chi cpc Hai quan

Can cu Dieu 22 Thong to so 38/2015/TT-BTC ngay 25 thang 3 nam 2015 oh BO Tai chinh, Citing ty de nghi dugc Hy to khai, cu the nhu sau:

- So to khai• Loai hinh• Ngay khai chinh thirc•

- Phan luong:

- Cira khau xuat/nhap•

- Mat hang khai bao*•

- Tri gia khai bao•

Lyr do hay to khai•

Doanh nghiep cam IC& to khai hai quan neu tren chua dugc sir dung de hoan thue, Ichong thu thue.

* HO scr kern theo, gem:

GIAM DOC DOANH NGHIEP (10, ghi re' Iv ten, &long din)

4 •

362

C1JC HAI QUAN TINH, TP... Mau so" 05/TDTL/GSQL CHI Clet HAI QUAN

PHIEU THEO DOI HANG H6A XUAT KHAU, NHAP KHAU

Kem theo van ban cho phep s6 ngay thang nam

dm BO c6 gia tri den ngay thang nam

Dan vi xuat nhap kheu:

Dang 1(1 tai Ctic Hai quan:

S6 clang Icy: Ngay Bang Icy

XAC NHAN CUA CHI CIJC HAI QUAN

Ranh ciao Chi eye ky, dong dau Chi cyc)

So to Ten hang

SO hang Mtn thii tip

A so hang con lai Hai quan not lam dui We

khai hLthing Tgiria, Luvng

Tgi

ra,i

Can lb§ tiep n an ter

khai

Lanh d#o Chi eve Ilii

quan 1 2 3 4 5 6 7 8

Ghi chn:

Cat 7- Can ba nip nhan ter khai 195, ghi re' ho ten, dung dau cicing ky to khai

Cat 8 — Ldnh clgo Chi cyc Hai quan 195, ghi ra h9 ten

363

HAI QUAN VWT NAM PHWU GHIKET QUA KIEM TRA Mau so 06/PGKQKT/GSQL

• LJ. kiniss talc,

Chi cyc 'Hi quan:

wsia, ................ r.....)

sts tor khai: Ngay, gib ding kt:

Chi cyc HE quan cka khiu:

Mak link, mire di) kilm tra 1111quan: Kiim tra chit h 0 KiEm tra qua may soi 0 Mint tra thd cOng II

L KIEM TRA CHI TIET HO so

1. Thtri gian kiim tra: La' gib, ugly din gib, ugly 2. flag chin Idim tra

3. Kit qui kiim tra: 04 tin, d6ng diu ding chic)

4. Nioh kb qua air If lam tra

5. i kiht Lanh dpo Chi cyc

(Kt tin, oiling diu cling chic)

II. KIEM TRA THHC TE HANG BOA

A. Kiem tra qua may solkinhhiit bi kluic B. Milo tra thii tong

1. Thei gin kiEm Ira: Tic gib, ugly din gib, ugly

2. KEt qui kiim Ira:

1. Theri gian kiim tra: Tk gib, ngly din gib, ugly

2. Kit qui kiim tra:

3. Hi xuAt kit qui xi It kiEm tra 3. Di kat kit qui lir If kiim tra

4. Cling chess ;dim Ira (Icfr ten, Ong diu tong chin) 4. Cong chin kiEm tra (14 ten, d6ng diu cong chic)

•

5. t kiln Linh itso Chi cyc

(Kt ten, (tong diu cling chic)

5.1? kiEn Lanh Apo Chi cyc

(Kt ten, ding din c8ng chfrc)

DO din ngtrei khai hal quan (kt, ghi Hi hp ten)

364

Mau so 07/PDNKT/GSQL

CVC HAI QUAN CQNG HOA XA HQI CHU NGHIA VIVT NAM CHI CLJC HAI QUAN DOe - Tv do - lIqnh phtic

SO: /TB-KHH

PHIEU DE NGHT MEM TRA THVC TE HANG HOA

Kinh gfri: Chi cyc Hai quan

Chi cyc Hai quan de nghi Chi cyc Hai quan thgc hien kiem tra thgc to hang hoa cho hang hoa xuat khau, nhap khau nhu sau:

1. Ten ngueri khai hai quan:

2. Ma ngueri khai hai quan:

3. SO to khai:

4 Hinh thirc, mire do kiem tra thyc to hang hoa:

5. HO so kern theo:

6. MOt so nOi dung can kit y:

Tran tong".

ngery thcing nein2 LAM DSO CHI CIJC

Nol (ICY, ghi hp ten, citing &in dun y!) - Nhu teen; -

•

Ngay to khai:

365

Mau so 08/BBLIII/GSQL

I. BIEN BAN LAY MAU HANG HOA XUAT KHAU, NHAP KHAU

1. Tb khai so/s6 van don: ngay thang nam

2. Chi cpc Hai quan dang ky tb khai:

3. Hinh thirc kiem tra dux to hang hoa (mien kiem tra hoac kiem tra hoac kiem tra toan No)

4. Chi cuc Hai quan nai thy mau:

5. Ngubi lay mau:

+ Cong chirc Hai van-

+ Dai dien chil hang:

6. Dia diem lay Mau:

Thai gian lay mall: gib... ngay thang nam........

7. Ten mau•

8. So lugng mau:

9. Chi tiEt mau (kich thuac, dac diem):

10. Niem phong mau (so niem phong hai quan)•

Ngay... (13) NGIAII CHUNG KAN

(KY, ghi ro. ha ten)

Ngay... nom... (12) NGU'dI LAY MAU

ghi ra hQ ten)

Ngay... nam... (11) NGU1JI LAP PHIEU

LAY MAU (1c, ghi ro ha ten)

Ghi cha: - Phieu thy mau lap thanh hai ban (1 ban luu ding ha so luu dia. Hai quan; 1 ban niem phong ding

vdi Mau hang). - Muc 11: Ngubi lap phieu lay mau la ngubi yeti cau lay mau (Hai quan hoac doanh nghiep); - Muc 12: Ngubi lay mau la Hai quan dra khau hoac Hai quan ngoai dra khau hoac doanh nghiep; 7 Muc 13: Ngigii chimg kien la: Hai quan nen doanh nghiep yeti can lay Mau hoac la doanh nghiep

neu Hai quan you cau lay mail; - mvc I I, 12, 13 lieu la ding chlic hai quan thl ky, dOng dam ding chile.

366

IL BAN GIAO MAU

NOi dung ban giao (1):

- Dia diem ban giao:

- Thai gian ban giao: gia ngay thang nam

NHAN BAN GIAO NGLY6I BAN GIAO (1g, ghi K6 ho ten) (Kji ten, gin KO Ito ten)

Ghi chu: - Ban giao mau gift nguai lay mau NAN ngtreci luv mau hoac ngtred giam dinh: - NOi dung ban.giao(1):

+Giao Mau de doanh nghiep nhan tv bao quail thi ban giao nguyen trang mau da &roc niem phong. +Giao matt cho co. quan giam djnh thi ma niem phong, ban giao chi tiet mau.

367

Miiu so 09/BQHH/GSQL

TEN DOANH NGHIEP CQNG HOA 3CA HQ' CHU NGHTA VIST NAM Bac lap - Tty do - Hanh phtic

SO: thong..... nom .

VAN BAN BE NG111 -Dun hang hea ve bat) quan

Kinh gui: Chi cuc Hai quan

1. Doanh nghiep de nghi mang hang ve bao quan: - Ten doanh nghiep: MA so thue: - Tru sec chinh tai: - SO then thoai: SO fax: 2. De nghi co quan hai quan giai quyet cho doanh nghiep duce mang hang

ye bao quan tai: - Dia diem kho, bai: - ThuOc phuong (xd) ; quan (huyen)

tinh (TP) 3. NgtrOi chiu trach nhiem chinh floc phap luat ye bao quan hang hoa: - Ho va ten: Warn sink: - SO CMND: , ngay cap: , tai - SO dien thoai lien he, co dinh• , di dOng 4. Nei dung cam doan: Kho (bai) bao quan hang h6a c6 tong dien tich la: m2; co

twang rao cling ngan each voi khu vuc ben ngoai de bao quan an town hang h6a; c6 giay to• hop phap stir dung kho, bai (hoac hop clang thue kho, bai den het ngay ); chiu trach nhiem bao quan day dii hang Ma va khong to sir dung, tieu thy hang boa den khi ducre co quan hai quan thong quan.

Chang toi cam ket chiu trach nhiem fru& phap luat ye cac nOi dung khai bat) va cam doan tren day"

Nol nhOn: -Nhu ten - Ltru: VT,....

GIANI DOC DOANH NGHItP (kji, ghi r5 hp ten, dung dciu)

•

368

Mau 10/BBBG/GSQL

TONG C1,1C HAI QUAN CQNG HOA XA HQ! CHU NGHiA VnT NAM CVC HAI QUAN DO Lb-Ty do-Hanh pink CHI CVC HAI QUAN s6. /HQ-BBBG

BIEN BAN BAN GIAO HANG HOA VAN CHUYEN CHIU Sir GIAM SAT HAI QUAN

- Hai gib phut, ngay...thang...nam 20.., Chi cue Hai quan se dien thoqi so fax ban giao cho 6ng (Da) ,

Hai dien cda COng ty ; L6 hang thuOc ter khai se. chuyen den Chi cuc Hai quan gem:

1- Ho sa hai quan:

a) b)

2. Hang boa:

STT SO HItU CONTAINER HOAC BIEN KIEM SOAT

XE CHUYEN DUNG

SO SEAL HANG VAN

TAI

SO SEAL HAI QUAN

SO LUONG KI .EN DA

NIEM PHONG (1) (2) (3) (4) (5)

Tinh trang xe container/xe chuyen dung/hang hod

Bien ban ve tinh tang container/xe chuyen dung/hang hod (neu co), se Th6i gian van chuyen ; Tuyen duetng van chuyen: Km Ngay, gier xuat phat Ngay, gia, den. Cac van de khae có lien quan den hang hod va he sa hai quary

NGOOT KHAI HQ/ NGUVI VAN CHUYEN

(kg, ghi ro h9 ten)

CHI CUC HAI QUAN NOT HANG HOA VAN

CHUYEN DI (k9, dong dAu so hieu Cling

chirc)

CHI CVC HAI QUAN NOT HANG HOA VAN

CHUYEN DEN (14, dong clAu s6 hieu c6ng

chirc)

it •

369

)

CLIC HAI QUAN TEN DON VI BAN HANH

Mitu so 11/QDTDGS/GSQL CQNG HOA XA HQI CHU NGHIA VIET NAM

1)0c Iap - Tv do - Hvih phoc

s6. /QD ........, ngay thang nom._

QUYET DINH V/v tam dirng dira hang Ha qua khu vat giant sat

CHI CIJC TRUONG CHI CI.JC HAI QUAN

Can dr Luat Hai quan s6 54/2014/QH13 ngay 23 thang 06 nam 2014;

Can dr Nghi dinh s6 08/2015/ND-CP ngay 21 thang 01 nam 2015 cila Chinh ph?' quy dinh chi tiet va bien phap thi hanh LIS Hai quan ye thu tnc hai quan, kiem tra, giam sat, kiem soat hai quan;

Can dr Thong to s6 38/2015/TT-BTC ngay 25 thang 3 nam 2015 dm BO Tai chink quy dinh ye tvc hai quan; kiem tra, giam sat hai quan; thud xuat khau, thud nhap khau va quan 1y thud doi vOi hang hod xuat lchau, nhap khau;

Xet de nghi cua

QUYET DINH:

Dieu 1. Tam dung dua qua khu vvc giam sat tai cang/cirta khau doi veri lo hang cda (ten doanh nghiep) , ma so thud: xuat khau/nhap khau theo to khai hai quan so ngay ./ ../20.. . duce clang k)? tai Chi cue Hai quan thuOc Cue Hai quan tinh, thanh pito

147 do tam dimg•

Thai gian tam dUng la ngay ke to ngay ban hanh quy& dinh nay.

Dieu 2. Quyet dinh nay co hieu lye ke tir ngay 14T.

Dieu 3. Cac Ong (ba) DOi truang Doi va Giam dee (ten doanh nghiep) chiu trach nhiem thi hanh quyet dinh nay./.

Noi - Nhu Dieu 3; - Cuc timing Cue HQ .. (de bac> cao); - Chi cue HQ noi clang 14, to khai p/h); - Lau:

CHI CIJC TRIIONG (K),, ghi ri5 hp ten, long dent dan in)

370

•

TEN TO CHUC/ DOANH NGHIEP

Mb Si 12/TB-CSSX/GSQL CQNG HOA XA HQI CHU NGHIA VIET NAM

lap - Tv do - Hanh phfic

ngay thang noun

THONG BAO CO SO SAN XUAT, NO! LUU GILT NL, VT, MMTB VA SP XUAT KHAU

Kirsh giri: Chi cue Hai quan

I. Thong tin don vi: 1.Ten T6 chirc/ca nhan: 2. Ma so thue hien tiled - 3. Ma s6 thue tnrec khi thay d6i (neu co). , - Ten to chirc/ca nhan tuft khi chuyen do - Ly do chuyen d6i(sap nhap, chia, tach, thay dOk i ma so): 4. Dia chi try so chinh. - Try see.thuOc quyen so hitu caa DN - Tru so thud 5. Chit tich HOi dong quan tri (hoac Chit tich HOi tong thanh vien): - SO CMND/h0 chitu: Ngay cap: Nui cap: - Nui dang ky h0 khan thuOng - SO Bien thoai: 6. Tong giam doe (hoac Giam doe): - SO CMND/h0 chieu: Ngay cap: Nui cap: - Noi dang ky h0 khAu thueng tra: - SO dien thoai: 7. Nuerc dau tu (ghi r0 ntroc dau tu, tru&ng hop nhieu nuerc thi ghi co

they 8. Nganh nghe san xuAte (ghi then giay chimg nhan dang ky kink

doanh/giAy chimg nhan dau tu/giay phep dau tu 9. Lich sir kiem tra co so san xuat, nang lkrc san xuAt (neu ro mot trong 02

tnreng hop duoi day): 9.1. T6 chirc ca nhan chwa chive co quan hai quan kiem tra 9.2. TO chirc ca rthan da chivy co quan hai quan kiem tra Twang hqp da ducc,cor quan hai quan

kiem tra tnrot thori diem thong No

thi ghi day da thong tin ye: so bien ban kiem tra, so kit Juan kiem tra, ngay, thang, nam....

II. NOi dung: X A A A. Tong so ca sir sin xuat:

371

1. Ca ser san xuat nam trong khu vue nha may 1.1. Dia chi CSSX 1. - Ca kr sx ,thuOc quyen so him DN: ❑ ; Ca sx thue: 0 - TOng s8 Wong may m6c, day chuyen trang thiet bi: - (Trong do: SO. him: ; Di thue: ; khac ) - Nang lue san xuat: Neu it nang lye san xuat san pham xuat khau toi da

trong mot nam/thanWngay: - Ca kr san xuat 11 tren, phi:11;p vth nguyen lieu, vat to nhap khau de gia san xuat hang hoa xuat khau thuOc nganh hang (tich vao o nun Ung vth

nganh hang): Da giay: 0 May mac: 0 Dien tir, dien lanh: ❑ Ch8 hien thot pham: 0 Cu khi: 0 G6: 0 Nhua: , 0 Mang san: 0 loai khac: ❑ - Chu ky san xuat san pham theo tang nganh nghe• 1.2. Dia chi CSSX 2. Truong hop co nhieu han mOt CSXX thi thong bao tuang tu diem 1.1

tren. 2. SO ca ser san xuAt nAm ngoai nha may 2.1 Dia chi CSSX 1. - Ca s& sx thuOc quyen so( him cua DN: 0 ; Ca ser sx thue: 0 - Tong so lucmg may m6c, day chuyen trang thiet bi: (Trong do: SO. hfru: ; Di thue: ; khde - Nang lye san xuat: Neu ro nang luc san xuat san pham xuat khau ten da

trong mOt namithangingay: - Chu ky san xuat san pham theo timg nganh ngh'e•

cOng, san xuat hang hoa xuAt khdu thuOc nganh hang (tich vao 0 tuong ung vai - Ca so san xuat tren phii hop vai nguyen lieu, vat to nhap khau gia

nganh hang): Da giay: 0 May mac: ❑ Dien tir, then lanh: 0 Che bien thuc pham: 0 Ca khi: 0 G6: 0 Nhua: 0 Ming san: 0 loai khac: ❑ 2.2. Tnrang hop co nhi'eu hon met CSXX thi thong bao tuong tv diem 2.1

iron. B. Nang hit san xuat (tinh cho tat ca cac CSSX necu to chirc, ca nhfin

co nhiu CSSX): Trong 01 nam/quy/thang/tuan/ngay, to chdc ca nhan san xuAt

dugc san pham. C. Nganh hing san xuat chinh (tich vao o twang ling): Da giay: ❑ May mac: 0 Men tfr, then lanh: 0 Che bien thue pham: 0 Ca khi• 0 G6: 0 Nhua: 0 Nang san: ❑ loai khac: ❑

372

D, Tinh hinh nhan Ityc (tinh cho tat ca cac CSSX nett to chit ca nhan co nhieu CSSX):

- BO phan quan ly• Ngtreri; - SO lugng cong nhan• Ngueri. E. LA C8ng ty me nhAp khan, cung irng nguyen lieu, vat tir de gia

ding, san xuat xuat khau cho cac don vi thanh vien triyc thu8c c6 CSSX:

- Se don vi thanh view Cy the : - Don vi thanh vien 1. ma so thue•

Dia chi CSSX - Dan vi thanh vien 2 (Wang ttr) F. LA Gang ty thanh vien tryt thuc Cling ty mg nhap khau, cung trrng

nguyen lieu, vat tir de san xuat 'cult khan cho cac don vi thanh vien khac trtyc thuc Cling ty mg có CSSX:

SO don vi thanh view Cu the : - Dan vi thanh vien P ma so thue• Dia chi CSSX 1 •

- Dan vi thanh vien 2 (Wang tu). G. LA Cling ty thanh vier] nhap khan, cung irng nguyen lieu, vat ttr de

san xuat xuat khiu cho cac don vi tare thuc Cong ty thanh vien co CSSX: S6 chi nhanh• Cu the: - Chi nhanh 1. ma so thue•

Dia chi chi nhanh P - Chi nhanh 2 (Wang tv) III. Ve siy tuan thu phap Trong vOng 730 ngay, to chirc ca nhan (tich vao 0 Wang Ung): - Bi xir ly ye hanh vi Won lau, van chuyen trai phep hang hea qua bien

gidi, ton thue: Co ❑ Khong 0 - Bi xir phat ye hanh vi tron thue, gian Lan thue: CO 0 KhOng 0 - Bi cac ca quan quan Iy nha nude xfr phat vi pham trong linh vire ke toan: CO 0 1Chong 0 TO chirc/ca nhan xin chiu trach nhiem tnrdc phap luat ye the nOi dung

cam ket tren. Trudng hap c6 thay deoi cac thong tin tren, T6 chirc/ca nhan se thuc hien khai \TA cam ket lai.

Nof nh n - Nhu tren; - Ltru:

NGtrOT DAI DIEN THEO PHAP LUAT ODA TO CHU'C, CA NH 'AN

(K)), ghi hp ten, thing dint)

S

373

Mciu so 13/KTCSSX/GSQL TEN CO QUAN CAP TREN

COG HOA XA HQI CHU NGHIA VIET NAM

TEN CO QUAN BAN HAIsTH

Dec 14p — Ttr do — Hanh phtic

so. /QD- ......, ngay... thang...nam

QUYET DINH Ve viec kiem tra co' so' sin xuat, nfing Itrc san xuat

THU TRUQNG CO QUAN HAI QUAN BAN HANH

- Can dr Luat Hai quan se 54/2014/QH13 ngay 23 thang 6 nam 2014; - Can dr Luat sira doi, be sung met so dieu tha Luat quan 19 thue so 21/2012/QH13 ngay 20 thang 11 nam 2012; - Can cu LIS quail 19 thue so 78/2014/QH10 ngay 29 thang 11 nam 2006; - Can cu Luat sera del, b6 sung met so dieu cua Luat quart 19 thue ngay 20 thang 11 nam 2012; - Can cu Luat thue xuAt khau, thue nhap khAu se 45/2005/QH11 ngay 14/6/2005; - Can dr Luat thue gia tri gia tang ngay 3 thang 6 nam 2008 va Luat sira del, b6 sung met so dieu tha Luat thue gia tri gia tang ngay 19 thang 6 nam 2013; - Can dr Luat sin dOi be sung met so dieu cac Luat ye thue ngay 29 thang 11 nam 2014; - Can al Nghi dinh so 08/2015/ND-CP ngay 21 thang 1 nam 2015 dm Chinh phis quy dinh chi tilt thi hanh met se dieu caa Luat Hai quan; - Can dr Nghi dinh s6 12/2015/ND-CP ngay 12/2/2015 quy dinh chi tilt Luat sirs dei, be sung met se dieu cua cac Luat ye thue va sira dei be sung the Nghi dinh ye thue; - Can dr Nghi dinh se 187/2013/ND-CP ngay 20 thang 11 nam 2013 caa Chinh pha quy dinh chi tilt thi hanh met se dieu cua LOA Thuong mai; - Can Teen ca so. xem xet

QUYET DINH:

Dieu 1. Kiem tra ca sor san xuat, nang hie san xuAt doi vat

Ghi rtz ten, clia chi ca sO can xudt hoar not lieu tra NVL can kilm tra, ma so thul, Ilia chi am 16 chirc, ca nhdn

Dieu 2. Thanh phan kiem tra:

Ghi it thanh phdn tham gia kiem tra

Dieu 3. Thai gian kiem tra: Ghi ri5 then gian bat ddu kilm tra, that gian du kiln kit Mac kilm tra.

Dieu 4. Ni dung ki6m tra: Ghi ro nai dung kilm tra, yeu cdu tai lieu, gild han kilm tra de td chat, ca nhdn chudn bi va phoi hap vat ca quan thyt hien kiem tra.

Nai nh : THU TRU'ONG CO QUAN HAI

- Ten to chat, ca nhdn;

QUAN CO THAM QUYEN - Cnc HQ ; - Luu: VT, don vi sop thao (...b).

374

CLIC HAI QUAN CHI CBC HAI QUAN

Mau so 14/KT-CSSX/GSQL CONG 110A xA HQI CHO NOWA VIET NAM

Di)c lap - Tv do - Hqnh phtic

4 •

SO: /BB-KTCSSX

BIEN BAN KIEM lItA CO SO SAN XUAT Can ell quy dinh tai Dieu... ThOng to so .../20../TT-BTC ngay .../.../20.. cua BO Tai chinh hufmg den tha toe hai quan; Horn nay, hOi gib ngay thang nam tai , Chang tOi gam: I. Dai dign ca quan Hai quan: 1. Ong(ba). Chirc vu. Dan v. 2. Ong(ba)- Chuc vv. Dan v. H. Dai dign theo phap luat ctia to chat, ca nhan: 1. Ong(ba). Chirc vv. Dan vi 2. Ong(ba). Chile vcr Dan vi III. Dai dign theo phap luat cria thircrng nhan !than gia cong lai (neu co): 1. Ong(ba)- Chtic vy• Dan vi 2. Ong(bA)• CMG vw Don vi IV. Ngtrtd lam chung (nett co): 1. Ong(ba). Nam sinh Quoc tich Dia chi. Nghe nghiep. Gidy CMND/HQ chieu s6- Ngay cap Nai cap Xac nhan Vet qua kiem tra Ca s& san xuat dm Cling ty nhu sau: Dia chi: 2., Quyen sir dung (tat dai, nha xuang (giey chang nhan quyen sir dung dat hoac hop dong thue dat, nha xmAng...): 3. Quyen se( httu, sir dung elm thucmg nhan doi vori may moc, thitt bi nhap khau: - Tb khai nhap khan. - Thue, moon theo hop deng 4. S6 luting, chang loai may lurk, thiet bi thuc t6: 5. Tinh trang hour dOng cua t6 chirc, ca nhan (tinh hinh nhan hre b6 tryren day chuyen san xuat, so luting lao dO'ng hien co tai thbi diem kiem tra, bang luting, bao hiem...): 6. Klein tra nang lye san xuat cua thuang nhan: Bien ban ket that vao heri gib ngay thang nam Bien ban doge lap thanh ban; mOi ban goat tb; co not dung va gia tri nhu nhau. Da giao cho...01 ban. Sau khi doe bier' ban, nhang nguai co mat Mng 3', v'e not dung bier.' ban va ding kY vao bien ban. 7. t kien b6 sung khae (n6u co).

DAI DIEN THEO PHAP LUAT CUA TO DAT DIEN CO QUAN HAI QUAN ClitC, CA NHAIsH (195, ghi ra h9 ten)

(b, ghi re" h9 ten, clong dciu)

375

Ten to chtitica. nhan• Ma so: Dia chi.

Mau so 15/BCQT/GSQL CONG HOA XA HQI cut NGHIA VIET NAM

Dqc lap - Ty do - Hanh phiic

BAO CAO QUYET TOAN NGUYEN LIEU, VAT THANH PHAM SAN XUAT Tif NGUON NHAP KHAU

Nam -

Stt TM khoin Ten, quy cich nguyen vat

lieu, hang hoi

SO tien (vnd) Ghi chti

„ Ton dau Icy (1/1/2015)

NhAp trong lc"

XuAt trong lit

TOn cuOi Icy

(1) (2) (3) (4) (5) (6) (7) (8)

1 Nguyen lieu, vat lieu nhAp khan

500 200 300 400

2 ThanhrhAin duce &in xuAt to nguon nhAp IchAu 100 300 150 250

NGUVIL4P ghi re hp ten)

Ng?, y.....thang....notn.... DAI DIEN THEO PHAP LUAT CUA TO CRCC, CA NHAN

ghi hp ten, citing ddu)

376

Htremg d'an lap bang

1. Bieu mau tren ap dung cho cac doanh nghiep Gia cong, NSXXK, doanh nghiep hog dOng trong khu phi thud' quan \fa DNCX. TruOng hop mot doanh nghiep boat dOng nhieu loci hinh thi lap bao cao quyet toan rieng cho tong load hinh;

2. Doanh nghiep hoat do, ng NSXXK, (bao g6m doanh nghiep trong khu phi thug quan va DNCX hoat Ong NSXXK), tong hop so lieu ye "nguyen lieu, vat to nhap khau","thanh phana" tir cac tai khoan Wang img 152 va 155 quy dinh tai Th6ng ttx so 200/2014/TT-BTC ngay 22/12/2014 hoac Quyet dinh 48/2006/QD-BTC cila BO Tai chinh;

3. Doanh nghiep gia cong cho thin:mg nhan nu& ngoai (bao g6m doanh nghiep trong khu phi thud quan varDNCX nhan gia ding cho ntroc ngoai hoac nhan gia cong cho doanh nghiep trong khu phi thue quan, DNCX khac): Lop so chi tiet, so tong hop theo dOi nguyen vat lieu, thanh pham Wong to cac tai khoan 152 lid 155 quy dinh tai Thong to s6 200/2014/TT-BTC vi Quyet dinh 48/2006/QD-BTC.

4. 'Ding tri gia xuat trong kY tai cot (6) bao gam: Xuat khau hoac xuat tra ra nueic ngoai; xuat khau tai ch.& chuy'en sang hop (long gia cong khac; nguyen lieu, vat to tieu hug' hoac bi thien tai, hoa hoan, tai nan bat nga trong qua trinh gia cong, sari xuat hang xuat khau. Tnrong hop to chirc, ca nhan tieu huy nguyen lieu, vat to hoac bi thien tai, hoa hoan, tai nan bat net du dieu kien di duce mien thue, khong thu thue, hoan thue thi ghi rO so luting, tri gia vao o ghi cho tai cat (8).

377

Mau se 16/BCQT-MMTB/GSQL

Ten g chat/6 nhan• CONG HOA XA HOI CHU NGHIA VIET NAM Ma sat: Di)c lap - Ty do - Haub phtic Dia chi doanh nghiep•

BANG BAO CAO QUYET TOAN se DUNG MAY MOC, THIET BI THEO TUNG HOP HONG GIA CONG

STT SO how doing

Ten may moac, thief

bi tam nhap

Dan vi

tinh

SO hrqng tam nhap

SO luvng

tai xuAt

SO hrqng may mac, thief bi

x chuyen sang HDGC khac trong

khi thqc hFCM HDGC

SO hrqng may m6c,

thief bi can lai

chin tat xuAt

SO hrqng

SO, ngay hap

dang GC

0) (2) (3) (4) (5) (6) (7) (8) (9)

1 2

Tong cOng:

NGUsdILAP (Kji, ghi hp ten, (long dciu)

Ngay NGUtil HAI DIEN THEO PHAP LUAT

CUA TO CI{IIC, CA NHAN (Ki, ghi hp ten, (long cat)

•

378

TEN TO CHVCICAPMAN

So: ......... I.......

v/v thong bao phuong an xir nguyen lieu, vat to du thira; may

nuic, thiet bi time, muon; phe lieu, phe pham

Mau so 17/XL-HDGC/GSQL CONG HOA XA HOI CHti NGHTA VWT NAM

flt)c 114p - Tv do - 114nh phtic

, ngay thong....... nam .

4 •

Kinh gin: Chi cyc Hai quan

Ngay Clang ty chung tad, ma so thue: có dia chi..., dien thoai... fax... TA thyc hien her dang/phy lye hop dong gia ding s6..... ngay..... nam vii dei tic nuot ngoai IA Ging ty dia chi.....

Dan nay, C6ng ty chimg fel da thuc hien xong hop deng gia clang se.... ngdy.... thing.... va da lien hanh thanh 19 hop Sing ved del tic nu& ngoai theo Bien ban thanh 19 s6 ngay. . thing nam (kern theo).

Can cu Bien ban thanh 19 hop thing gia deg clan Yen, chimg toi de nghi Chi cyc Hai quan .....lam this tyc hai quan xir 19 nguyen vat lieu du thira, may mac thiet bi thue mugn nhu sau:

+ Va nguyen lieu vat to du thira: (neu ro phuong an xir 11 theo quy dinh tai khoan Thong to /2015/TT-BTC);

+ Ve may mOc thiet bi time mugn• (neu ro phuong an xir 19 theo quy dinh tai khoan ... Dieu Th6ng to /2015/TT-BTC).

+ V6 san pham hoan chinh chua xir 19 het: (neu rd phuong an xir 11 theo quy dinh tai khoan Dieu ... Thong to /2015/TT-BTC).

Chiang toi cam ket chain rah& 30 ngay ke to ngay dugc Chi cyc Hai quan dong y se lam xong thil tyc xir ly nguyen vat lieu, may Ink thiet bi theo

quy dinh ciaa phap lust.

, ngay thong......

DAI DIP' THEO PHAP LUST CUA TO CHITC, CA NHAN

(95, ghi ri5 h9 ten; dong ddu)

t Men ciia Chi cuc Hai (man not quy& than hop dong gia ding:

Tren co sec da nght cua tó chirc, ca nhan, Lanh dao Chi eye phe duyet y kien.

LANH DAO CHI CVC (Ghi ngay thong neim, Icy ten, &Mg (Mu)

379

Mau sa 18/NTXD-DNCX/GSQL

CQNG HOA XA HQI CHU NGH1A VIET NAM BQc lap — Ty do — H3nh phtic

BAO CAO HANG ROA NHAP KHAU THEO HQP BONG XAY DENG

Kinh giri: Chi cnc Hai quan

Ten nha thaw Ten DNCX.

Ma s6. Ma so thue•

Dia chi. Dia chi.

SO, ngay hop clang xay chrng.

Gia trung thau:

STT Ten hang hod DVT S6 luting

Tri gia. ghi ten tO khai

SO, ngay to khai nhap lchau

1 2 3 ...

Tong cong:

DAI DIEN THEO PHAP LUAT CUA DAI DIEN THEO PHAP LUAT CUA DNCX NHA THAU

(kgi ten, clOng d au) (kji ten, dang dciu)

380

Mau so 19/NXTK-DNCX/GSQL

TEN TO CHHC/ CA NHAN CQNG HOA XA HQI CHU NGHIA VIET NAM Ma so thue• Doc lap — Tv do — Ianh phitc Dia chi kho thue•

BAO CAO HANG H6A ICHO TRUE BEN NGOAI DNCX

Ky bao cao: Qut nom -

STT Ten hang boa

Don vi tinh

Tan kho dau k51

Nhap kho trong kS,

Xuat kho trong kSi

Tan kho

So luting

só chung tit

se; luting

So chung tir

1. 2. 3.

ngay .... thang nom DAI DIEN THEO PHAP LUAT CUA T6

CHU C, CA NHAN (4, ghi ra ha ten, Bang chi&

Ghi chi): - Cat so cluing Doanh nghiep liet kg so chieng tie the hien hang hda dwa tie

DNCX din kho thue hoac fir kho thue dwa ve DNCX nhw phieu xueit kho, phieu nhap kho ho sac cac chirng tie khcic twang &rang.

381

liu so 20/TBXNKTC/GSQL

CI,JC HAI QUAN CQNG HOA XA HQI CHU NGHIA VIET NAM CHI CIJC HAI QUAN Dec 14p - Tv do - H3nh phfic

se3. /TB-XNKTC

, ngay thang nom

THONG BAO V/v lam thii hie xuAt khAu, nh4p khan tai chO

Kinh Cve Thue

, Chi eve Hai quan thus& Cue Hai quan tinh, thanh ph8 xin thong bac, tinh hinh lam thil tic nha'p lchau,tai cho cna the doanh nghiep da. lam thii tvc hai quan (tir ngly ..../..../.... Den ngay .../.../ ....... :

SO tt

Ten, dia chi DN

Tit khai nick) khan tai chi)

Tir khai xuat khan tai ch6

Tri gia (vnd)

Thue nhlp khan (vnd)

Ghi chuff

1

Doanh nghiep A

TO khai ... ngay... thing...

Tram

To khai...ngay... thong... nam

- TO khai ...

ngay... thang... nam

TO khai...ngay... thing... nam

2 Doanh nghiep B

TO khai ... ngay... thang...

nam

To khai...ngay... thang... nam

TO khai ... ngay... thing...

nam

To khai...ngay... mang... nam

• • • • " • • • Tieing cOng : ... ...

Chi eve Hai quan xin thong bao de QuY Cvc biet, theo

Noi - TOng cpc Thue; - Low

LANH DA0 CHI CUC HAI QUAN (KJ>, ghi ro 119 ten, clang dciu Chi cyc)

382

BAN ICE HANG HOA HONG THONG CONTAINER TRUNG CHUYEN (Ban Hai quan leu)

mitu so 21/BKTrC/GSQL

1. Don vi kinh doanh dich vg trung chuyen:

2. Phuong tien van tai:

- Ten, so hieu, chuyen

- Ngay nh'ap cant':....../..../

- Cang de/ hang

SO TT

I- PHAN ICE IMAI HANG NHAP CANG III- PHAN ICE KHAI HANG

XUAT CANG IV-XAC 1•11-14010:JA

QUAN CK NHAP SO* don

„ Tong s8

cont

. . So hieu, loai cont,

A so seal hang tau Quy cach va

tong lacing (kgs) Chang loai

hang Ten, dila chi cho

hang Ten PTVT . Ngay xuat

cant'

KY ten,HAI dung

dau (1) (2) (3) (4) (5) (6) (7) (9) (10) (11) (12)

.....

..... Ngay thong ..... nom

(kgi ten, (long dclu) MOt so lieu y ve cont hang Ma (nhu: hang da dtroc gia co, dung goi lai,...):

383

XAC NHAN CiTA HAI QUAN CK NHAP (8)

tOng s6 conts nhap• ; trong d6: - Loai 20': - Loai 40': - Loai Ichac:

V- THANH KHOAN CUA HQ CK NHAP (13)

'Ring so conts xuat• ; trong do: - Loai 20': - Loai 40': - Loai Ichac:

GM chn: - Cat (6): Ghi loci hang hoa chung nhtit, vi du: hang van phong pham, tap h6a, my ',halm, cluvc phcim,... - Cot (8), (12), (13) cong chlet hcii quan ky ten, *long ddu cong ch&c;

384

Mau so 21/13KTrC/GSQL

BAN Kit HANG HOA BONG THONG CONTAINER TRUNG CHUYEN (Ban ngtedi khai hai quan lieu)

1. Dan vi kinh doanh dich vu trung chuyen:

2. Phuang tien van tai: - Ten, se hieu, chuyen

- Ngay nhap canh: / /

- Cang de hang

SO TT

I- PHAN KE ICEIAI HANG NHAP CANG III- PHAN ICE KHAI HANG

XUAT CANG IV-XAC NHAN CITA HAI QUAN CK NHAp • S6 van don

Tang so cont

So hieu, loaf cont, so seal hang tau

Quy each va tong luqng (kgs)

Chang loci hang

Ten, dia chi chit hang

. Ten PTVT Ngay xuat

thrill KY ten,

citing (tau

(1) (2) (3) (4) (5) (6) (7) (9) (10) (11) (12)

• • • •• .....

Ngay thong nom (k)", ten, dong dein)

mot s6 hut Y ve cont hang hoa (nhu: hang da duce gia c6, (long goi lai,...):

385

II- XAC NHAN CUA HAI QUAN CK NHAP (8) V- THANH KHOAN CUA HQ CK

Tang sa conts nhap ; trong do: NHAP (/3)

-Loai 20': - Loai 40':

Tang so conts xunct. do:

; trong

- Loai khk: - Loai 20': - Loai 40': - Loai khk:

GM chit: - Cat (6): Ghi loci hang Ma chung nhat, vi du: hang van phang phom, tap hoa, my phiim, &ear pham, - Cat (8), 02), (13) cong char hat quan ky ten, clang dim cong chi:cc;

386

Mau so 22/CKHH/GSQL

CQNG HOA XA HQI CHU NGHiA VItT NAM DOc Iap - Ty do - Hph pink

Hd N i)i, ngay dicing ... nom 20....

VAN BAN DE NGHI CHUYEN KHAU HANG HOA

Kinh gui: Chi clic Hai quan cira khan

Ten doanh nghiep:

Dia chi:

Ma so thue:

Cong ty ,de nOi Chi etre Hai quan eira Ichau

giai uyet chuyen lchau 10 hang sau day:

TT Ten hang hen Don vi tinh

SO hrcyng Dan gia (USD)

Tri gia (USD)

1

2

3

- Hop (king mua hang: So, ngay Ten doi tac:

- Hop (long ban hang: So, ngay Ten doi Mc:

- So van don: So container/s6 chi (seal):

- Ten tau: ngay nhap canh:

- Thai gian du kien xuat hang: tha Id& xuat:

HAI QUAN XAC NH4N XUAT KHAU

(195, (long deiu cong chtic)

HAI QUAN XAC NHAN NH41' KHAU

(19.5, &mg dem cong dly)

DAI DIVN DOANH NGHltP

387

Mau so: 23/NLNK-PTQ/GSQL

TEN TO CHIC, CA NHAN• Ma so thud•

BANG Id SO THUE NHAP KHAU PHAI NOP (kern theo td khai xueit khau sa• ngay....

clang ky tai Chi cue Hai quan

STT Ten nguyen lieu nhap khau

Ma so HS Thud suAt Tri gia tinh thud'

Sd thud phai Op

1. 2. 3.

Tdrig s6 thud nhap khAu phai Op:

SA cong van de nghi viec lua chon each xac dinh thud nhap khL phai nOp theo quy Binh tai khoan 7 Dieu 13 Thong to so 109/2014/TT-BTC ngay 15/8/2014 cila BO Tai chinh: (*)

Noi nhem: - Chi clic Hai quan • - Lieu: VT Ten to chiec

03I DIEN THEO PHAP LUAT CiJA TO ClIfiC, CA NHAN ghi ro ho ten, (long dein)

Ghi chit: - (*) Doanh nghiep có du an ciliu to dude cap Gay phip cidu tit, Giay cluing nhan dliu to sau ngay 15/01/2014 thi khong phai khai not dung nay; - Chi cue Hai quan not nhan la Chi clic Hai quan quim ly khu phi thud quan thuoc khu kinh to cUa khau; - Cong ty la doanh nghiep mua hang cites to chiec, ca nhein san xueit trong khu phi and quan.

388

Mau so 24/BC-KNQ/GSQL

CQNG HOA XA- HQ' CHU NGHT.A. VIET NAM Dfic do-Hanh ph&

TEN CHU KHO NGOAI QUAN

...., ngay thong nam

BAO CAO

Ve thyc trang hang haa trong kho va tinh hinh hoot &Ong cfia kho ngoai quan tir nay ..../.../... den ngly .../.../...)

Kinh

I- Tinh hinh hoot Ong cfia kho ngoai quan:

H- So 110 boo coo:

1/ S6 lieu hang dua vao, dua ra kho ngoai quan:

Loai hinh Luang hang

DVT Tri gia (USD) Mat hang cha yeu

Tir nuoc ngoai dua vao kho

Tir noi dia dua vao kho

Til kho dua ra nu& ngoai

Tir kho dua vao nOi dia

Tir kho nay chuyen sang kho khac

Hang can din kho

2/ Tinh hinh thanh lv hov don thue kho:

Chuhang luia gill kho

SO ltrqng hqp ding kt mai

Lily /LE Da th anh It Chum thanh It

Trong hall Qua b3n

Nu& ngoai

Trong nuot

3/ Tinh hut vi pham phap luat hai quan:

+ Ten Don vi vi pham:

+ Hanh vi vi pham:

+ Hinh thirc xir phat:

III- \Twang mac, kien nghi:

Noi nhOn: - Cyc Hid quan - Chi cyc Hid quan (quern 1.35 kho)... - Lieu: VT, Ten chit kho ngoai quan

GIAM DOC DOANH NGHIt13 (kji , ghi ra ho ten, dung c/ u)

389

Mau sd 25/DMXK-CFS/GSQL

TEN KHO CFS CHI CliC HAI QUAN

DANH MUC HANG HOA HONG GHEP CHUNG CONTAINER XUAT KHAU

SO, ngay Ater

khiu hoc van khai xuat

don hang nha:p

Chi cue hai quan ding ky tb• khai hofic

hang tau

Neal/ nhap kho - - •

Ten phucrng den XC hai quan

A A Oka khan xuat

SO hi.eu cont, kien/

chi van tai/chi Lir9lig han g

Xfic nhfin cua doanh nghiep kinh doanh dich vy kho CFS (KJ% ghi KO hp ten va clang ddu)

Xfic nhfin ctia Hai quan quan 1St CFS

(4, ghi ro hp ten va clang ddu cling chtk)

390

Nhap kho Xuat kho Ton kho

Ten hang St, Itryng

SO, ngly tar khai xuat khan hoax van don

hang nhap

Chi cyc hai quan dang ky to khai hoc hang tau

Ngay xuat kho Ten phirang

tier' XC Cira khan

xuat

hryng SO ugly ton

TT

2

3

4

5

6

7

8

9

10

TEN KHO CFS mOusJ 26/NXT-CFS/GSQL

BAO CAO HANG HOA NHAP, XUAT, TON KHO CFS

DOANH NGHIEP KINH DOANH DICH KHO CFS

(K)5 ten, (long dint)

391

I i [Mau so 27/THCT-KML/GSQL

BANG TONG HOP GIAO NHAN HANG HOA CHTiNG Tt THEO TT:11%1G LAN

Thing: /

TEN TO CIL !C, CA NHAN:

MA s6:

Dia chi:

Stt SO, ngay chdng tir giao nhen Ten hang boa Limn hang

hoa Tr i gia Ghi chti

(1) (2) (3) (4) (5) (8) 1 xxx xx xx 2 xx xx 3 •• • ••• ...

Tong Ong: ... ...

Ngay... thong.... nom NGliol 1,413 JEW DIN TO CHUC, CA NHAN

(1q, ghi i-5 hp ten) (kj5, ghi ro hp ten, clang dciu)

3Y)

Mediu 28/STD/GSQL

CVC HAI QUAN TINH, THANI-I PH6

CHI CIJC HAI QUAN

SO THEO DOI QUAN Lt

HANG HOA XUAT KHAU, NHAP KHAU

BANG Kt TO KHAI HAI QUAN MOT LAN, XNK NHIEU LAN

Hop d6ng so:

Hien lvc UT: / / den: / /

Phu lnc hop clang (nen co): So ; Hien luc•

Gthy phep (neu ca): s6: ; Thai han•

Ten doanh nghiep:

Dia chi:

Ma so doanh nghiep:

Dien thoai s6:

Nam

393

TT Ten hang Ma ITS Luvng hang DVT 1

Lan 1:

St) phieu: 01

Ngay: .../..../ .......

Lan 2:

S6 phieu: 02

Ngay: .../..../ .......

Lan ...

S6 phieu•

Ngay .../.../....

Ton: 0

Xac nhan tha Hai quan

2

Lan 1:

S6 phieu: 01

Ngay: .../..../ .......

Lan 2:

S6 phieu: 02

Ngay: .../..../ .......

TOn 0

Xac nhan dm Hai quan

394

Mau so 29/DSCT/GSQL

CVC HAI QUAN TINH/ TP CHI CVC HAI QUAN

Ma Iva:

...., ngay......thang....... nom 20...

DANH SACH CONTAINER DI:J DIEU KIEN QUA KHU VU 'C GIAM SAT HAI QUAN

1. Chi cyc hal quan giam sat:

2. Dan A XNK•

3. MA so thue• 6. Ngay khai•

4. SO to khai• 7. Lo3i hinh•

5. Trang thai to. khai• 8: Lung

STT SO HICU CONTAINER (1)

SO SEAL CONTAINER

(neu co) (2)

SO SEAL HAI QUAN

(neu có) (3)

XAC NII4N CIJA BO

PHAN GIAM SAT HAI

QUAN (4)

MA VACH (5)

(in ma vnch)

Ghi - COtsa (1): + Doi voi hang nhap khOu: lay tie Danh sad: container do ngueli Mai hai quan gui din he

'hang. + Doi vai hang xuait khdu: lay tic tieu chi "SO container" tren to khai xudt.

Truong hop có su thay doi so container da khai Ho, can c& chang tie do ngtrai khai hal quan nap, xuat trinh, ding char hai quan cap nhat so container vao M thong de in lgi danh seich container. - Cat so (3): Doi vol hang nhap Mint: lay tit Danh sach container do ngueli khai hai quan gal den he thong.

395

CIJC HAI QUAN TINH/ TP CHI CVC HAI QUAN

..... ngay... ...thong nom 20...

Mau so 30/DSHH/GSQL

Md vach

DANH SACH HANG HOA DU DIEU KIEN QUA ICHU VVC GIAM SAT HAI QUAN

1. Chi cut hai quan giant sat: 2. Dorn vi XNK.

3. Ma so thu4- 6. Ngay khai• 4. Si to khai- 7. Loai hinh 5. Tring thai khai- 8: Luing•

STT SO LONG

HANG (1)

TONG TRONG LONG HANG

(2)

LU6NG HANG XAC mwsl CUA CONG CHUt HAI

QUAN (4)

HOA THVC TE QUA KIM VAC GIAM SAT HAI

QUAN (3)

10000 tin 10000 tin, ,

Lan I: 500 tan

Lin 2: 500 tin

...

Ghi chit: - Cat se; (1) lay tic tieu chi "Se Mang" tren phdn "General" cieva khai hai quan. - Cot se (2) lay tie tieu chi "Tong trang Mang hang" tren phein "General" cilia ter khai hat quan. - Truerng hap hang h6a duct dua qua KVGS nhiiu kin thi doi vol tIeng ldn dwa hang qua KVGS, caw chicc hat quan thwc Men:

+ Cat so (3): ghi re- Luang hang ticng Ian qua KVGS. + Cat so (4): ghi ngay, thang, ?Om; kji, clang dau cling chicc

- Trtremg hap gia tri tat cat (I): + khcic 1 thi theo dal Mang hang tai cat (3) twang L'eng theo cat (1); + bang I thi theo dat Mang hang tat cat (3) twang (nig theo cat (2).

396

Mau so 31/BKCT/GSQL TEN DOANH NGHIR

BANG KE SO HIEU CONTAINER XUAT KHAU

1. To' khai xuAt khan so•

2. Bang ke so hien container xuat khau STT SO container SO seal Ghi chti

1

2

3

-•

DAI DIEN DOANH NGHIEP

(Icy ten, Song dint)

397

Phu lye VI BIEU MAU VE THUE XUAT KHAU, THUE NHAP KHAU VA QUAN Lt

THUE DOI Veil HANG HOA XUAT KHAU, NHAP KHAU (Ban hanh ken? Thong to so 38/2015/17 -BTC ngay 25/3/2015 clia Bo Tai chinh)

TT Ten Bieu mAu SO hi0

1. Don de nghi xac dinh trudc ma s6 01/XDTMS/TXNK

2. Dan de nghi xac dinh tnrem tri gia hai quan 02/XDTTG/TXNK

3. Thong bao ve viec nghi van tri gia hai quan 02A/TBNVTG/TXNK

4. Thong bao ve viec xac dinh tri gid 02B/TBXDTG/TXNK

5. Quyet dinh dieu chinh thus 03/QDDC/TXNK

6. Mau ke khai dii dieu kien dirge ap dung thin han nOp thuS 275 ngay

04/DKNT-SXX1C/TXNK

7. Thu bao lanh Hong 05/TBLR/TXNK

8. Dan de nghi bao lanh chung 06A/DDNBLC/TXNK

9. Thu bao tart chung 06/T13LC/TXNK

10. Hop ging uy nhiem thu le phi hai quan 07/UNTH/TXNK

11. Bao cao thu nOp le phi hai quan theo hgp Bong fly nhiem thu

08/BCT/TXNK

12. Quyet dinh An dinh thud 09/QDADT/TXNK

13. QuySt dinh huy quyet dinh An dinh 10/HQDADT/TXNK

14. Quyet dinh hoan thud 11/QDHT/TXNK

15. Quyet dinh khong thu thud 12/QDKTT/TXNK

16. Danh mvc hang hod XK, NK mien thud 13/DKDMMT/TXNK

17. Cong van de nghi dang IcY Danh mvc hang hoa XK, NK mien thud

14/CVDKDMMT/TXNK

18. PhiSu theo doi trir lin 15/PTDTL/TXNK

19. Bao cao cac truemg hop da clang kY Danh mvc hang hod mien thus'

16/BCTHDMMT/TXNK

20. Bao cao, kiem tra viec sir dung hang hoa mien thud nhap khan

17/BCKT-NKMT/TXNK

21. MAu dau hoan thud 18/MDHT/TXNK

22. Mau thong bao tien ng + eham nOp cim ca nhan 19/TB-TTN-TCN1/TXNK

23. Mau thong bao tien no + cham nOp dm to chirc 20/TB-TTN-TCN2/TXNK

398

B. Hang h6a a nghi xac dinh trot ma so: 24. Ten throng

25. Ten ggi theo cau tap, tong dung:

26. KY, ma hieu, chang loai: 27. Nha san xuat:

Mau so 01/XDTMS/7XNK

CQNG HOA XA HQI CHU NGHIA VIfl NAM Bac lap - Ty do - Ranh phfic

so. , ngay thong

DON DE NCH! XAC DINH TRIYOC MA SO

Kinh gfri: Ring cut Hai quan

A. TO chat nhan a n hi xic dinh truirc ma so: 1. Ten:

2. Dia chi:

3. Dien thoai: 4. Fax:

5. Ma so thua:

C. MO to chi wet hang hea a nghixfic dinh &were ma sir 6. Thank phan, tau tao, tong that h6a hoc:

7. Co the heat do, ng, cach that sir dung:

8. Ham luting tinh tren trgng luting:

9. Th8ng so k'Y thult:

10. Quy trinh san xuat:

11. COng dung theo thiat ka:

12. Cac thong tin khac va hang hoia:

D. Cac tai lieu c6 lien quan den hang hfia de nghi xfic dinh truirc ma se: 17. Mau hang hoa: Co ❑ Kh8ng ❑

18(a). Catalogue ❑ 18(b). Hinh anh ❑

19. Tai lieu ky thuat: CO ❑ Kitting ❑

20. ChImg thu giam dinh: Co ❑ Killing ❑

399

21. TM lieu có lien quan (neu có, ghi re Ioai tai Lieu)

CO ❑ Khang ❑

E. 1? kien ctia to chat, ca nhfin ve ma so disSi vOi hang hea a nghi xac dinh truant 24. MA so de nghi (theo Danh mac hang hea xuat nhap khau Viet Nam):

25. Ca so a nghi:

(ten to char, ca nhcin cid nghi xac chnh fru& ma so) cam loan: Chiu trach nhiem truerc phap luAt ve* tinh chinh xac, trung thtrc cua cac

thong tin, tai lieu, mau hang hoa cung cap cho co quan Hai quan -dux hien xac dinh truarc ma so.

G. Ni'o dung khic (nEu có):

TO aitrc, CA NHAN DE NGHI (Kji, ghi ho ten, clang diu)

* GM cha: Muc C: My theo ddc tinh cad hang Min tee nghi xac dinh truffc ma so, to char, ca nhan dien thong tin phit hop veto cac teen chi tiro 10 den o 16

400

2. Nei dung khai boo chi tiet: Ten hang Ma, don vi tinh 1 MA so HS

NOi dung giao dich 2 Cue Hai quan (nai du Id& lam the Mc hai quan):

Thai gian du kien dAng k1 to khai xuat khAu/nhap kh'Au: Ngay... thang... nam....

Mau so 02 /XDTTG/TXNK

CONGHOAXA HQI CHU NGHIA WET NAM DO 14p - Ty do - Hvnh phtic

so. , ngray thang ham

DON DE NGHI XAC DINH TRU& TRI GI25t.

Kinh T6ng cue Hai quan.

Ten to chirc (ca nhan) de nghl. Dia chi.

S6 di'en thogi. ma so thue•

1. Dieu kien xac dinh track tri gii ai yid to chat, cfi nhan trzrOng hqp de nghi xac dinh triege mix gia):

DIEU MEN XAC DINH TRIYOC TR' GIA Hang hoa de nei xac dinh truee tri gia: (1) Co phai IA lan dau xuat khau, nhdp khau kh8ng? CO o

Khong o (2) Co su thay d6i 16n, bat thuOng so viai tri gid hai quan ma to chfrc, ca than dang thuc hien khOng?

CO o Kh8ng o

(3 Co phai la hang hoa co tinh chat don chiec khong? CO o Khong o

(4) CO tinh ph6 hien khong? Co o Khong o

(5) Co hang h6a xuat khAu, nhap khAu giting het, tuong to tren thi truerng de so sanh khong?

CO o Khong o

1 - Khai re ten hang, quy cach pham chat, thong so Id thudt, thanh phAn eau tao, model, ki/ma hieu, dde tinh, c8ng sudt, kich co, cong dung cea hang hoa,....

- Dan vi tinh: phai duge dinh lugng, re rang theo don vi do luting co ban (nhu m, kg, cai, chiec, ), hoc phai

du quy doi ye don vi do lthang ca ban.

2 To chuc, ca than khai chi tiet tai muc I Ban mo to giao clich ya the dinh tri gia tinh thue kern theo

401

De nghi xac dinh truoc tri gia 3: o Phucmg phap xac dinh tri gia tinh thue: o Mirc gia: Quan diem dm to chire, ca nhan ye de nghi xac dinh tniac tri gia To chic cot nhan de nghi xac dinh truest ve phuang phap xac clink tri gib hoac mtic gib thi dank clau vao mat trong 2 6 twang ung, ghi ra nOi dung phtrang phcip xac dinh tri gia hoac mat gia de nghi va quan diem vi de nghi xac dinh truest twang zing. To chat ca nhan de nghi xac dinh truac ding 5f cong b 8 th8ng tin ye xac dinh truon tri gia:

o Cong b& toan phan o Cong bo melt phan chtiv, ca nhan lief ke mat so tieu chi de nghi khOng cong be)

Ten de nghi ca quan hai quan xac dinh fru& tri gia hai quan cho hang hoa neu ten. T8i xin cam loan:

1. Chiu nth nhiem fru& phap luat ye tinh chinh xac, trung dux dm the not dung khai bao tai don nay Nth cua cac tai lieu, cluing tir, thong tin do tai cung cap. ,

2. Hong cung cap nhang tai chimg tir can thiet de co quan hai quan kiem tra khi co yeu tau.

TO CHUC, CA NHAN (1(35 ten, doing date)

3 TO chirc, ca nhan khai chi ti'et tai nape 2, 3 Ban mo to giao dich va xac dinh tri gia tinh thue kern theo

402

BAN MO TA GIAO DICH VA XAC DINH TRI GIA TINH THUE (Kern theo Dan cl"J nghi xac clinh trztere tri gia)

1. NiE dung cfia giao dich vi cac ben có lien quan trong giao dich: a) Cac ben c6 lien quan trong giao dich:

SO help (long: Ngay thang nam Ten to chirc, ca nhan xuat khan/nhap khan: Ten dei Mc nhap khan/ xuat khan:

b) Nei dung dm giao dich mua ban hang hoa:, Mo to el,' the ve giao dich hang hoa xuat khau/ nhap khan nhu: Ten hang Ma.; s8 luqng; don vi tinh; don gia; (long Wen thanh toan; nu6c nhap

khau/ xuat khau; tiled gian du kien giao hang; dieu kien giao hang; phuang tien van tai; phuong thirc thanh toan; dia diem xep hang; dia diem giao hang; quyen va nghia vu cua ngueri mua va ngueri ban trong giao dich: cac Wei dung lien quan den trong tai kinh to va cac nei dung khac,....

2. Plurcrng phap xac dinh tri gia tinh thut hang nhap khan: :Pi _Qt.

CO o Khong o

CO ❑ Khong o

CO ❑ }Chong o

CO ❑ Khong o

CO o Khong o

1. Ngueri mua co day du quyen quyet dinh, quyen sir dung hang h6a sau khi nhap khan khong?

2. Viec ban hang hay gia ca co phu thuOc vao di'eu kien nao dan den viec kh6ng xac dinh duqc tri gia dm hang hea nhap khau hay kh8ng?

3. Nguqi mua co phai tra them khoan tien nao tir se tien thu duce do viec dinh doat, sir dung hang hoa nhap khan kh8ng?

4. Ngtroi mua va ngueri ban c6 mei quan he d4C biet khong?

Neu c6, moi quan he dac biet do c6 anh huerng den tri gia giao dich kh6n ?

Gia thuc to da thanh toan hay se phai thanh toan:

a) Gia mua ghi tren h6a don

b) Khoan thanh toan gian tiep

c) Khoan tien tra tru6c, Ung trudrc, dat cqc

a)

b)

c) Cac lchoan phai Ong

a) Chi phi hoa tieing ban hang/ phi m8i gieri

b) Chi phi bao bi gAn lien vei hang hoa

c) Chi phi &mg ghi hang h6a

a)

b)

c)

403

d) Cac khoan tra giap nguai mua cung cap mien phi hoac giam gia

❑ Nguyen vat lieu, be phan cau thanh, phv tong,... ❑ Vat lieu, nhien lieu, nang lugng tieu hao ❑ Cong cu, dung cu, khuon dap, khuon dtic,..... ❑ Ban ye thiet Ice, so do, phac thao

d)

e) Tien phi ban quyen, phi giay phi') e)

f) Tien thu phai tra sau khi dinh dog, sir dung hang f) Ma g) Chi phi van tat, Mc xep, chuyen hang g)

h) Chi phi bao hiem hang h6a h) Cac khoan dugc trir

a) Phi bao hiem, van tai hang h6a trong MI dia a)

b) Chi phi phat sinh sau khi nhap khau b)

c) Tien lai phai tea do viec thanh town tin mua hang c)

d) Cac khoan thud, phi, le phi phai tra d)

e) Khoan giam gia e)

0 Chi phi lien quan den tiep thi hang nhap khau 0 .

Tri gia tinh thud: Neu re c Ong fink tinh tocin (ne:u co)

GM chit: Ghi khocin nen act ding myc (neu co) trong Phan xac dinh tri gici tinh thud

3. Phtecrng phi') xac dinh tra gia tinh thud !ling xnat • a) Phuong phap xac dinh tra gia firth thud- b) Ly do dp dung• c) Xac dinh tra gia tinh thud, neu re cac bu6c va giai trinh chi

TO CHITC, CA NHAN (1C)5 ten, clang dciu)

404

Mau so 02,41173NVTG/TXNK

CVC HAI QUAN.... CQNG HOA XA HQI CHU NGHIA VITT NAM

CHI CTJC HAI QUAN.... Dew 14p - Ty do - Haub phtic

so: /TB-CCHQ... , ngay thing . nam THONG BAO

nghi van tri gia khai bao

Can dr Th8ng to so 38/2015/2015 ngay 25/3/2015 clia BO - Tai chinh quy dinh ye thit Mc hal ,quan; kiem tra, gidm sat hai quan; thue xuat khau, thue nhap khau va quan 15r thue d8i yen hang hod xuatkhau, nhap khau;

, Chi cue Hai quan dal hem tra tri khai bao dm hang hod xuat khau/nhap khau theo to khai .... so ngay.... va có nghi van tri gid khai bdo doi voi cac mat hang nhu sau:

Ma so Ten hang STT (1) (2) (3)

Chi Cuc ....thong bdo de quy Cong ty nOp 138 sung cac chimg tir, tai lieu có lien qu.an de thuc hien quyen tham van hoac nOp thue theo tri gid khai bdo.

No'i . CHI CVC TRIYONG (IC) ten, clang dew)

t IGEN CUA NGIZCH KHAI HAI QUAN (Dgi dien có thdm quyen Igi va ghi ra hg ten)

*Ghi kiin mkt nguei khai hat quan ghi "cM nghi tham van, then gian tham van" hock "khong

tham van, Se nghi thong quan"

- Cong ty ...; - Cnc Hai quan...(de b/c, tó chic tham van); - Luu: VT, don vi sown than viit tit (3b).

405

Miiu so 02B/TBXDTG/TXNK

C1JC HAI QUAN.... CQNG HOA XA HQI CHU NGHiA VIST NAM CHI ClIC HAI QUAN.... DOc 14p - Ty. do - Ranh pink

Se: /TB-CCHQ... , ngay thang . .nam

THONG BAO Ve vie", xac dinh tri gia

Can dr Thong tu se 38/2015/TT-BTC ngay 25/3/2015 dm BO Tai chinh quy dinh ye thil tuc hai quan; kiem tra, giam sat hai quan; thue xuat khan, thue nhap khan ya quan ly thue doi yeti hang hoa xuat khau, nhap khau;

Chi cue Hai quan xac dinh tri gia cna cac hang hoa xuet khau/nhap khau tai to khai so ngay nhu sau:

ST T Ma so Ten hang DVT Luang

hang Tri gia xac dinh

(USD) Ca so xac dinh tri gia

(1) (2) (3) (4) (5) - (6) (7)

Chi cuo Hai quan .... thong bao de quy Cong ty lam co ser, tinh thue de giai phi:511g hang hod hoac thong quan hang Ma theo quy dinh tai diem b khoan 1 Dieu 30 Thong tu so ngay cna BO Tai chinh quy dinh ye tha tyc hai quan; kiem tra, giant sat hai quan; thue xuat khau, thue nhap khau ya quail lY thue &Si yoi hang hod xuat khau, nhap khau dm BO Tai chinh.

Noi nht)n: - C8ng ty ...; - Cue Hai quan...(de bao So); - Luu: VT, don vi soan thao viet tat (3b).

CHI CVC TRIXONG (K), ten, gong dew)

406

Mau se 03/QDDCT/TXNK

TONG CIIC/CI,JC HAI QUAN CQNG HOA XA HQI CHO NGHIA VIET NAM CIJC/ CHI CUC - Tv do - Hanh pluic

s6. /QD , ngay dieing ... nam

QUYET NNE Ve viec dieu chinh thug

(Ap dung cho Throng hop chuyin lieu thy not dia, thay doi myc dich sir dung)

TEN CO QUAN HAI QUAN CO THAM QUYEN

Can dr Lust quart 19 thug se') 78/2006/QH10 ngay 29 thang 11 nam 2006; Luat sua d6i, b6 sung met se dieu cna Luat quan 19 thug se 21/2012/QH13 ngay 20 thang 11 Mtn 2012; Nghi dinh so 83/2013/ND-CP ngay 22 thang 7 nam 2013 cua Chinh phn quy dinh chi tit thi hanh met se dieu tha Lust quan 1/ thug va Luat sfra doi, b6 sung met s6 dieu tha Luat quart 1/ thug va Thong to huong clan Lila;

Can cir Luat thug xuat khau, thug nhap khau se 45/2005/QH11 ngay 14 thang 6 nam 2005; Luat Thug gia tri gia tang s6 13/2008/QH12 ngay 03 tiling 6 nam 2008; Luat Thug tieu thy dac bit se 27/2008/QH12 ngay 14 thang 11 nam 2008; Luat Thug bao ve mei tnrong s6 57/2010/QH12 ngay 15 thang 11 nam 2010; va Nghi dinh, Thong to quy dinh chi filet thi hanh cac Luat nay;

Can dr thu tyc tham quyen giai guy& (/)...... quy dinh tai Thong to se 38/2015/TT-BTC ngay 25/3/2015 tha BO TM chinh quy dinh v'e thu tide hai quan; kigm tra, giam sat hai quan; thug xuat kith', thug nhap khan va quan 19 thug dgi vai hang hod xuat khau, nhap khau;;

Xet 116 so de nghi cna (2)...... va de xuat (3)........ ve viec chuyen (/) hang hoa nhap khau,

QUYET DINH:

Dieu Dieu 1. Dial chinh giam tien thug dm to khai so: thug (2)....... ma so thug• dia chi tucmg img vai ducc ke khai tren to khai ,so:, (5) .... ngay... thang ...nam hinh (7)..... ; cu the so thug dieu chinh giam nhu sau:

(4) ...., cua nguei nOp so hang boa ..., In& tai: (6)... , loai

STT Ni dung SO tin thug Dan vi tinh : citing

1 Thu xuat MIL

407

2 Thue nhap ichau

3 Thue GTGT

4

Tang Ong:

Dieu 2. Quyet dinh nay co hieu Inc ke tir ngay ky. Ong ,(ba) Truerng phong/D0i tracing (3) ..... va (2) chip trach nhim thi hanh quyet dinh nay./.

Noi nh(in: THU TRUONG CO QUAN HAI QUAN CO THAM QUYEN

- Nhu Diiu 2; (K3,, ghi r5 hq ten va clang au) - Luu: VT, ho so goc.

Ghi chi]: (1) Chapin lieu thy n0i dia/ rimy dal myc dich sei dung; (2)70 chem, ca nhcin n6p thui ddi veil hang xutit /chary, nherp Oda; (3) Don vi tham mug nghiep via lien quan thuac cap co ihdm quyin ra quyit dinh; (4) Ta khai hoi quan ail; (5)Ta khai hid quan niiii; (6)Chi cuc 110i quan not mo les khai mei; (7)Logi hinh XNK Theo td khai mei

408

Mau se 04/DKNT-SXXKMCNK

TEN TO CHITC/

CONG HOA XA ROI CHU NGHIA VIET NAM DOANH NGHIEP

Dac lap - Ty do - Hynh pink

BAN KE KHAI VE DIEU KIEN AP DUNG TROT 114N NOP TIME 275 NGAY

(Theo guy dinh tot khotin Didu Th6ng to so ..../2015/TT-BTC)

Kinh gin: Chi cue Hai quan thuOc Cue Hai quan

I. Meng tin dun vi ke khai:

1. Ten doanh nghiep/t1) chat-

- La doanh nghiep/te chic nhap khan NLVT va SXXK

- La doanh nghiepite chic nhan nhap khAu ay thac NLVL; hoac nhap khau

NLVT de cung Cmg (khong SXXK)

- La doanh nghiep/te chirc iy thee nhap khau NLVT; hoac nhan NLVT

do cung ty me hoac cong ty thanh vien cung Ung de SXXK

2. Ma s6 thue•

3. Dia chi try so• chinh:

4. Nganh nghe san xuat (ghi then gay thong nhan dang kY kinh doanh/gidy thong nhan ddu tulgiciy phep ddu tit):

II. Ni dung ke khai:

1. ye co' so• sin mkt:

a) CO quyen sir dung hop phap co s6 san xukt (CSSX) teen Idnh th6 Viet Nam phi hop de san xuAt hang xuAt khan to nguyen lieu, vat tu nhap khau nhu sau:

- SO Immg CSSX•

- Dia chi CSSX 1. co quyen sir dung Di thud

- Dia chi CSSX 2• c6 quyen sir dung Di thud

- Dia chi CSSX • co quyen sir dung Di thud

b) Ca se san xukt tren phi hcm vai nguyen lieu, vat tu nhap khAu de san xuAt hang boa xukt khAu thuOc nginh hang (tich vao 8 tuong ung voi nganh hang):

o Da giay:

o May mac:

o Dien ti, dien lanh:

o Cite hien Mut phAm: 409

o Ca khi: ❑

O 66: CI

o Nhua: El

o Hong san: ❑

o Loai khdc: ❑

c) Tinh hinh nhan

- BO phdri quan 15P Nguiri;

- se lugng ding nhan: Nguet

d) SO luting may mot, day chuyen bang thief bi (de ngid neu cu the):

e) Nang lye san xutt: De nghi cho biet nang lye san xuAt san phArn xuat khan to nguyen lieu nhap khau toi da trong 1 Mtn: san phaminam

2. ve than thii phap lufit:

Trong %tong 730 ngay tinh den ngay cung cap thOng tin (tich vao 6 tuong img co/khong):

- Bi xir 15, ve hanh vi bu6n lau, van chuyen trai phap hang Ma qua bien gidi, hem thue: Co El Khong ❑

- Bi xfr phat ve hanh vi tren thue, gian Ian thue:

Co D Khong ❑

- Bi ode co quan quan 15/ nha nude xir phM vi pham trong link vuc ke toan:

CO ❑ Khong ❑

3. Ve chiing tir thanh toan qua ngfin hang:

CO IChong

- Hinh thirc thanh toan:

+ Thanh than ngay khi nhan hang

+ Thanh toan tra cham

T6 chirc/Doanh nghi'ep xin chin trach nhiem trutc phap luat ve cdc not dung Ice khai teen. TruOng hop có thay doi cac th6ng tin tren, TO chirc/Doanh nghiep se thkrc hien ice khai bo sung.

Not nha:n:

410

NGUiff DAI DIttN THEO PHAP LUAT CtJA TO CHUt/DOANH NG1-11tP

(Ky5 ten, clang delu)

Mau sá: 05/TBLR/TXNK

TEN TO CHLYC BAO LANH (1) .....,ngay thcing nam

THU' BAO LANH RIENG

SO bao MTh: (tai da 10 ky ty)

Kt hi?u bao lanh: (tai da 10 ki ty) • (co the bo sung nOi dung quan ly rieng citta tang NHTIVO

Kinh girl: Chi cue Hai Quan (ghi rO ten dm ben nhan bao lath); MA hai quan•

Chung toi, (1)

Tin so tai• •

DiSn thoai• Fax•

MA s6 thus: Ma ngan hang pith harsh: (ma CIHO do NUNN cap — 8 IcY

Chap thuan bao lath thus cho (2)

Dia chi: DiSn thoai• Fax:

ma so thug: S6 clang IcY kith doanh s6: do , cap ngay

So Tai lchoan Nguoi dai din nOp thus (3)• Dia chi: DiSn thoai• Fax:

Ma s6 thug: S6 clang Icy kinh doanh s6: do ., cap ngay

So tien bao lath: (Bang chit: ) de" tlwc hiSn nghia vu Op thus dm 16 hang nhap Ichau theo hop long thuong mai so: ngay.../..../ Va/hoac hoa don so: ngay

411

..../..../ ....... .Va/hoac van don (kem ma hang van tai) so: ngay / / .Va/hoac to khai hai quan so: ngay ..../..../.-... loci hinh

XNK tai Chi cuc Hai quan Thai km nap thug duce bao leinh: ngay ke ter

ngay / ./20 . den ngay / ../20... Chang foi cam ket khOng hay ngang va kfrang dinh rang: Qua thoi han nOp thug dugc bao lath, nau (2) /

(3) khOng thgc hien / dai dien (2) khong thuc hien nghta vu nOp khoan thug tren, (1) chang tali chiu tech nhiem den ming (bao Om ca trach nhiem sau khi th ,H9p dOng cap bao la ,gifia (1) voi (2) da het hien lgc) doi voi so tien thug dugc bao lath thuOc to khai (va /hoac hgp d8ng thuong mai; h6a don; van don) ghi tai Thu Bao lath ma (2) / (3), chua thuc, hien / dai ,dien (2) chua thgc hien- thanh tpan du tiep thug (bao gOm ca. s8 tien thug dugc bao lanh va tien cham n0p, tien phat (nen co) cho to• khai hai quan (va /hoac hop dong thuong mai; h6a don; van don) va c6 trach nhiem nOp do tien thug, tien charp n0p, tien that (peu c6) thay cho,(2) theo qui dinh, caa Luat quan lY thug, Luat sirs dOi, b8 sung mot so digu caa Luat quan ly thug va cac van ban huong dan Luat ye nghia vu bao lath.

Bao lath nay c6 gia tri , hieu Jac tir ngay / / den ngay /, / , cho an khi so ng tien thug dugc bao tien chain nep, tien phat (neu co) tai ter khai (va /hoac hop long thuung mai; hoa don; van don) dugc ghi trong thu bao lath a nOp he't vao NSNN.

Thu bao lanh thug nay dugc chi phOi va giai thich theo phap luat Viet Nam.

Thu bao lath thug c6 gia tri met ban chink duy nhat va khong c6 gia tri chuyen nhugng.

Tran trong!

TEN TO CHUt BAO LANH (1) CHI NHANH

(KY ten, ghi ra ho ten, dung dau)

Ghi chile: (1): Ten to thuc bao lath (2): Ten ngtrai nOp thug (3): Ten to chirc, ca nhan dai dien cho nguiyi nOp thug

(Truang hop thuc hien bao leinh bang hop Ong throng mai thi khong ap dung bao Minh rieng tren He thOng thong quan dien tic VNACCS.

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• Mau so: 06/TBLC/TXNK

TEN TO CHliC BAO LAM (1) ......., ngay thing ....

THU' BAO LAM CHUNG

SO bao lanh: (tei da 10 ky tv)

Kk higu bao lanh: (tei da 10 kfi tv)

• (co the be sung n 'Of dung quan ly rieng cna tieng NHTM)

Kinh girl: Chi cuc Hai Quan (ghi 1'6 ten dm ben nhan bao lainh)

Chang toi, (1)

Tru stt tai -

Dien thoai• Fax. ,

Ma" so thug: Ma ngan hang phat hanh: (ma CIHO do NI-INN cap - 8 kY tu)

Chap thuan bao lath thug cho (2)

Dia chi: Dien thoqi• Fax:

MA sot thug: SO clang IcY kinh doanh do , cap ngay

86 Tai khodn: Nguari dai dien sir dung bao lath thug hoc nOp thug (3)

Dia chi: Dien thoai• Fax:

Ma so thug: SO 'Tang IcY kinh doanh se): do , cap ngay

86 tign bao lanh• (Wang chit: ) de thuc hien nen-a Iry Op thug.

Thth km, Op thug duvc bao leinh: .ngay ki tie ngay /.../20... den ngay . /..../20... Chiang tOi cam kat khong Ithy ngang va khang dinh rang:

413

Qua thoi flan nOp thug' dirge bao lath 6.1 a ding to khai, neu (2) / (3) khong thud hien / dai dien (2) khong ,thyc hien nghia vu nOp thug', (1) chung toi chit' trach nhiem den ding (bao g8m ca tech nhiem sau khi Hgp dong cap bao,lath gifia (1) vai (2) da het hieu lye) doi veri so tien thug' dirge bao lanh da dirge stir dung trong Thu bao lanh nay ma (2) . /(3) chua thanh toan dai dien (2) chua thanh toan du tien so tien thug' dirge bac) lath, tien chap n0p, lien, phat (neu co) va co trach nhiem nOp tien thug', tien chain ri0p, tien phat (n,eu co) that' cho (2) theo qui dish Luat quan 15, thue,Luat sir; ded bo sung mot so dieu cua Luat quan 15rthue va cac van ban huong dan Luat ye nghia vu bao

Tru&pg hgp co ngang (dung sir clung bao lath), sau khi dirge , co quay hai quail dOng chung toi cam ket chiu trach nhiem den ding cho den khi so tien thug' dirge bao lanh, tien cham n0p, tien phat (neu co) dm cac to khai sir dung bao lanh chung nay dal nOp dU vao NSNN.

Bao lath nay c6 gia tri bleu lye tir ngay / / den ngay..../...I..., cho den khi so tien thug' dirge bao lank, fien cham u0p, tien phat (neu co) tai cac to khai dirge sit dyng tai thu bao lath nay a nOp het vao NSNN.

Thu bao lath thug nay dirge chi phoi va giai thich theo phap luat Viet Nam.

Thu bao lath thug co gia tri 01 (met) ban chinh duy nhat va kh6ng c6 gia tri chuyen nhugng.

Tran trong!

TEN TO CHIC BAO LANH (1) CHI NHANH

(IC); ten, ghi rb- ho ten, clang di:1'u)

Ghi chn: (I): Ten to chilly bcio Icsinh (2): Ten ngwol nap thug' (3): Ten to char, ca nhdn dui dien cho ngteeri nop thud. Trong fru-Ong hop

&roc sie dyng bcio Ici,nh thi phial khai pao trong he thong cUa hai quan truerc khi khai bao td khai xtuit khau, nhap kheat

•

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Mew 06A/DDNBLC/TXNK — Dan di nghj cip dung bdo kink din thud, din phut cho hang hod nh'etp khdu theo hinh thric bdo lank chung

TEN NGVOI NQP THUE CQNG HOA Xi HOI CHU NGHIA VIET NAM DO 14p - Tyr do - 14nh phtic

ngay thong

DON DE NGIII AP DVNG BAO LANH TIEN THUE, TIEN PHAT CHO HANG HOA NHAP KHAU THEO HINH TWIG BAO LANH CHUNG

Kinh giri : Chi eve Hai quan....

Ten ngued nop thud Dia chi Ma so thud SO dien thoai • SO Fax

De nghi Chi coc Hai quan cho phep ap dung hinh thfre bao lath chung \RN nhcmg thong tin nhu sau:

Ten t6 chi:re bao lanh •

Ma s6 thud •

Dia chi•

S6 then thoai• S6 Fax

Bao lath dux hien nghia vu thanh,toan tien thud, tien cham n0p, tien phat, cac khoan thu khac cho cac 10 hang nhap khau cua .... (ten ngtrai nOp thud) (tang k1 lam thO tuc hai quan tai Chi cuc Hai quan...tfr ngay...thang...nam...den ngay....thang...nam....vai so tien bao Faith la • dong (Bang chit' ) theo van ban cam ket bao lanh s6....ngay... cua ... (ten to chirc bao lanh).

.... (Ten nguai new thud) xin cam kat va chiu trach nhiem tnrec phap luat ve tinh chinh xac, trung thuc coa cac nOi dung neu tren.

GIAM DOC CONG TY (Kfi, ghi r5 Iv ten va thing dew)

PHAN KIEM TRA, XAC DINH CUA CO QUAN HAI QUAN

ngay...thang...neim...

(Ghi r5 fi kiln ddng fi hay killing clang j va ca sd phap lfififi do. IC), ghi ro hp ten, (long deit0

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Mau 07/UNTH/TXNK

BO TAI CHINH CQNG HOA XA HQI CHU NGHIA VIET NAM Hoc i4p - Ty. do - Ilqnh phtic

SO: /HD

HQP BONG Ye vi?c UST nhqm thu Ie phi hai quan

Can dr Luat Quart 1y thue so 78/2006/QH11 ngay 29/11/2006 va Luat sira dOi, b6 sung mOt s6 dieu cua Luat Quan ly thue so 21/2012/QH13 ngay 20/11/2012;

Can dr Nghi dinh s6 83/2013/ND-CP ngay 22/7/2013 cila Chinh phu quy dinh chi filet thi hanh mOt so dieu cua Luat Quan 1Y thue va Lust saa doi, b8 sung mOt so dieu cua Luat Quan 157 thue;

Can dr Thong tu so ...... /.../TT-BTC ngay ..../ . ; ... /... cua BO Tai chinh Htrimg clan thi hanh mOt s6 dieu cua Luat Quan 15/thue, Luat siza doi, b6 sung met so dieu cua Luat Quail 15, thue, huong dan thi hanh Nghi dinh so 83/2013/ND-CP ngay 22/7/2013 dm Chinh phil;

Can cu Thong tu so 38/2015/TT-BTC ngay 25/3/2015 dm Bo Tai chinh quy dinh ve thu tut hai quan; kiem tra, giam sat hai quan; thue xuat khau, thue nhap khau va quanV7thue id& yeti hang hod xuat khau, nhap khau;

Can dr cac Luat ve thue; Phap lenh phi, 1e phi va cac van ban huong dan thi hanh;

Can dr vao kha nang va nhu ca'u cua hai ben;

Hem nay, ngay thang nam

Tai:

Chong

I. BEN UY NHIEM THU LE PHI HAI QUAN:

Ca quan hai quan:

Dia chi:

Dien thoai:

So Tai ichoan•

Dai dien la: Ong (Ba) Chfre vu:

II. BEN DIYQC UY NHIEM THU LE PHI HAI QUAN:

Ten to chat:

Dia chi:

Dien thoai:

TONG CQC HAI QUAN

418

So Tai khoan•

hai dien la: Ong (Ba) Chirc vu:

Hai ben thong nhAt ky ket Hop dang uy nhiem thu le phi hai quan vol nhtmg dieu khoan nhu sau:

Dieu 1. Pham vi uy nhiem thu le phi hai quan 1. ...(Ten cilia to chile uy nhiem thu) uy nhiem cho ...(Ten acts ben

dugc uy nhiem thu) thus hien thu le phi hai quan thuOc don vi cac to chuc hai quan.

2.. ...(Ten cact to chase Apr uy nhiem thu) trong pham vi duce uy nhiem thus hien cac cong viec sau day: (Tu9 thuac vao nal dung hap clang 19, ket, ghi cy the cac cong viec ben chive 149 nhiem thu phoi thus hien)

Dieu 2. Trfich nhiem va quyen ban cua TOng clic Hai quan trong viec thqc hien hqp clang

1. Trach nhiem dm Tang cue Hai quan:

- (Cac nai dung theo thoa thuan)

2. Quyen dia. Tang cuc Hai quan:

- ChAm dirt hop d6ng uy nhiem thu khi to chirc 1.15, nhiem thu khong thus hien dung nhfing nOi dung da kY ket.

- ...(Cac nai dung theo thoa thuan)

Dieu 3. Trach nhiem va quyen han cfia to chat dirge uy nhiem thu trong viec that hien hqp dOng

1. Trach nhiem cua to chi:re duge uy nhiem thu:

- (Cac nai dung theo thoci thuan)

2. Quyen ciia to chirc duge uy nhiem thu:

- Yeu du Tang cue Hai quan thanh town tien thir lao dung theo hop dang da kY.

- ChArri dirt hop dang uy nhiem thu khi Tang cpc Hai quan khong th?c hien dung nhilng nOi dung da ky ket.

- ...(Cac nai dung khcic theo thoa thuan)

Dieu 4. Kinh phi uy nhiem thu

1. Ty le trich kinh phi uy nhiem thu: Ben dugc uy nhiem thu dugc huerng thir lao uy nhiem thu trich tir kinh phi hoat clang cita co quan hai quan theo mire:

- Bang % tang so tien le phi hai quan thu dugc

2. Thai gian chi tra kinh phi uy nhiem thu: (Quy Binh cy thj ve thdri gian chi tra nhu•: tra Binh kj, theo thong,

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3. Hinh thirc chi tra kinh phi uY nhiem thu: Kinh phi uy nhiem thu dirge thanh toan bang chuy'en khoan th8ng qua tai khoan elm ben dugc uy nhiem thu ma tai

Dieu 5. Thai hyn uSr nhim thu

Thin han uY nhiem thu theo hgp dang nay la nam, ke tir ngay / / tan hat ngay / /

Dieu 6. BO sung, gia hyn va thanh 157 hyp dang

1. Trong qua trinh thus hien hgp dang, nau phat hien thy con nhimg van de can dieu chinh, be, sung deu phai dirge lap thanh van ban c6 sir nhat tri cua hai ben.

2. Trong qua trinh thve hien hgp dang den truac thin diem kat thus thin han uy nhiem thu, hai ben co the thoa thuan gia han hgp dong bang van ban.

3. Thanh ly hgp dang:

- True:mg hgp khong c6 thoa thuan gia han hgp dang thi hgp dang throng nhien het hieu lye khi ket thile thei han neu tai Dieu 5 - Hgp Sang nay. Hai ben thve hien thanh ly hgp dong uy nhiem thu theo dung quy dinh.

Truang hgp Hgp Sing dugc gia han them cho cac ky tip theo thi hai ben tiep tuc thvc hien hgp dong theo thin gian da gia han va tien hanh thanh ly Hop &Ong khi ket thfic then gian da gia han.

Dieu 7. Xir 1Sr tranh chap

1. Hai ben cling cam kat thvc hien dung cac nai dung da kY. Tnremg hop e6 tranh chap, hoac,m0t ben vi pham hgp tong thi ca hai ben cling thircmg lugng, thoa thuan de co hip:511g xir ly va dat dirge ket qua Chung truck khi cham dirt hgp (long theo quy dinh tai Dieu 2 va Dieu 3 elm Hgp dong nay.

2. Truemg hgp viec tv thucmg lugng va thoa thuan Ichong dat dirge kat qua thi vv viec dirge de nghi ca quan c6 tham quyen xir 1y theo quy dinh cua phap lust.

Dieu 8. Dieu khofin thi hanh

1. Hai ben cam kat thvc hien mai diau khoan da cam kat trong hgp dang yeti tinh than hgp tac, ho trg. Truett-1g hgp !tat sinh hoan canh anh hi/trig den viec thvc hien hgp &kg hai ben se than Juan de th6ng nhat giai quyet.

2. Hop dang c6 hieu lire ka tir nay ky.

3. Hgp clang nay gam c6 trang, dugc lap thanh.... ban c6 gia tri phap ly nhu nhau, mai ben gill .... ban va co hieu lye ka tir ngay /

BEN Ut NHIEM THU (chlk danh nguai dgi dien),

(Kfi, ghi hp ten va clang dolt)

BEN DUQC UY NHIEM THU (chtic danh nguyil dai dien du co)

ghi ro hp ten va doing ddu - neu co)

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Mau so: 08/BCT/TXNK

CQNG HOA XA HQI CHU NGHIA MT NAM DOc tap - Tv do - 14#nh phoc

, ngay thang nam

BAO CAO Ve tinh hinh thu nop le phi hai quan theo Hqp ang tit nhiem thu

Kinh

Can cu Hop (tang fly nhiem thu se ngay / / gala Tong cuc Hai quan va (ten caa to ch&c Ave uy nhiem

thu le phi hai quan

_Jen caa to ch&c theav uy nhiem thu te phi hai quan) fling hop bao cao viec thu nop thue theo hqp (long uy nhiem thu nhu sau:

1. Ket qua thu thue theo hop (tang uy nhiem thu: Dan vi tien: Dang Viet Nam

STT Loai le phi hai quan du uy

nhiem thu

SO tien le a

phi HQ phai thu

So tien le

phi ,. hal

quan di

thu

e So A tien le a phi HQ

,. con phal thu

SO tien le phi HQ thu dirge da Op vao KBNN

cho HQ

SO tien IO phi HQ di thu

china nep vao

KBNN cho HQ

SO teen

SO chling tir nOp

.1 hen

NS cluing tir nOp

tien (1) (2) (3) (4) (5)=(3)-(4) (6) (7) (8) (9)=(4)-(6)

1 L4. phi Hai quan

COng

- Danh sach ngulyi nOp le phi hai quan con ng den le phi hai quan dugc dinh kern theo.

2. Nguyen nhan d'an den viec ng d9ng tien le phi hai quan nhir teen:

3. Se kinh phi uy nhiem thu de nghi chi tra teen se Le phi Hai quan da thu dugc nOp vao KBNN cho co. quan HQ:

Dan vi tien Dang Viet Nam

STT Loai le phi hal quan • • dirge uy nhiem thu •

SO Hen le phi hal quan dA thu duct nOp

van KBNN cho HQ

Ty l? trich thu , lao kinh phi uy nhiOm thu

A x

a So tien thu lao

c rong dugc .

th .

(1) (2) (3) (4) (5)-(3x(4)

1 Thud...

COng

421

...(Ten cUa to char chew uf) nhi&I thu thuer) thong ban a Tong cue Hai quan biet./.

Novi nhein: .... (Mn ca quan heti quan)

BEN DUVC Ut NHIEM THU (Chia* danh ngued dgi dien nazi co)

(Kg ghi ha ten va clang dau - neu co)

422

TEN CO QUAN CAP TREN TEN CO QUAN BAN HANH

Miiu so 09/QDADT/TXNK

CQNG HOA yeA HQI CHU NGHIA VIET NAM Doc 114 — Tty do —114nh phtic

......, ngay...... thang...... nom 20...

QUYET DINH Ve viAc An dinh thue doi voi hang hoa xuat khan, nhAp khAu

THU TRUPONG CO QUAN HAI QUAN BAN HANH

Can cu Luat Quart ly thud so 78/2006/QH10 ngay 29 thang 11 nom 2006; Luat sirs d6i, b6 sung mat so diau cua Luat quan 1Y thue so 21/2012/QH13 ngay 20 thong 11 nom 2012; Nghi dinh so 83/2013/ND-CP ngay 22 thing 7 nom 2013 cua Chinh ,pliftquy dinh chi tiet thi hanh mOt so diau Luat quan 15, thud va. Luat sfra doi, bo sung mOt so diau cna Lust quan 1Y thud;

Can dr Luat hai quan so 54/2014/QH13 ngay 23 thang 6 nom 2014; Nghi dinh so 08/2015/ND-CP ngay 21/01/2015 cua Chinh phu quy dinh chi tit& va bian phap thi hanh Luat Hai quan va thu tuc hai quan, kiem tra, giam sat, kiam soot hai quan;

Can dr Lust thud xuat khau, thud nhap khau so 45/2005/QH11 ngay 14 thang 6 dam 2005; Nghi dinh so 87/2010/ND-CP ngay 13 thang 8 nom 2010 elm Chinh phu quy dinh chi fiat thi hanh mat so diau cna Luat thue xuat khau, thue nhap khau;

Can dr Luat thud gia tri gia tang; Luat thud tieu thu.dac biet; Lust thud bac va mai truong va Nghi dinh, Thong to quy dinh chi fiat thi hanh cac Luat nay;

Can dr

Trail co sir xem xet

QUYET DINH:

, Dieu 1. An dinh thud dOi vii (1) xuat khau, nhap khau thuOc (2) tai ..... (3) dm (4), Ma so thua• , dia chi

Dieu 2. L5T do an dinh thud: (5)

Dieu 3. Tong so tien thue an dinh :

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SAc thud Chuang • A Tien myc

SS tien thud phai nQp SS

thud dA nop

tier' s tier'

thud con phai nQp

So theo ke

khai (8)

So in

dinh

Chenh Idch sau an dinh

(9)

(1*) (2*) (3*) (4*) (5*) (6 )(4)

.( ) (7*) (8*)=--(5*)- (7*)

Thud xuSt nick kheu

Ghi theo

Chuang cua

BO chn quan

.

1901/1902

Thud tieu thy Mc biet

1751/1752

Thud bo sung (**) Thud boo ye moi truang

(***)

Thud gia tri gia tang

1702/1703

Tong cOn_g .... . .. . Ong so zen t ue con phai nip bang c ze:

(Chi tilt theo bang ke dinh kern) (6)

Di&ii 4 (4) c6 tech nhidm nQp du s6 tien thus phai nQp neu tai DiSu 3 quyet dinh,nay,va flan cham nQp (neu co) theo quy dinh tai khoan 32 Dieu 1 Luat &I, be sung mot so dieu cua Lust quan 15r thud vao tai khoan raj Kho bac Nha ntrac . hoac nOp tryc tiSp cho co quan hai quan hoac nOp vao tai khoan chuyen thu oh co quan hai quan tai Ngan hang thuang mai. Thai han nOp thud duct tinh to ngay ... (7)

Nat nhein : - Ten nguti nqp thud; - Cue HQ •

THU TRIYONG CG QUAN HQ CO THAM QUYEN ghi ro ho ten, thong deu)

- Lun: VT, don vi soan thao (...b).

Chi chii : (1) Neu r5 ten mai hang xuat nhijp khciu hodc ten ecie 16 hang xuact nhap khciu (2) - Ghi ro thuac to khai sa..ngery.. thong.. nom...

- Ghi r5 thuac cac td khai ph& sinh ter ngety.... din ngay...chi tilt tai bang ke dinh kem (tai vdi trufmg hop On dinh cho nhieu td khai) (3) Ghi r5 chi cyc Hai quan nal ma to khai bj an clinh. (4) Ghi re ten to chirc, ca nhdn nap thud (ngu-61 nap thug)

424

(5) Ghi re' nguyen nhan an djnh thud (vi du doanh nghiep khai sai mei an

mat hang , ca quan hai quan tip lai ma so mat hang...thue su ), On Binh yeu to tinh thue hay On dinh so thue ph& nap (6) Trong trtrang hqp An clink cho nhidu to khai thi so tidn thud tren guy& djnh an dinh thud la tang so thue an dinh cua cac to khai (kern theo bang ke chi tier so thue an dinh cua tang ter khai va drive clang dau treo dinh kern guy& dinh). (7) (9 Del vai ter khai hai quan clang 195 truac ngiry 01/07/2013: la ngay ca quan hai quan ban ha nh quyet dinh an dinh thue

(ii) Dal vai to khai hai quan clang 19, kd to ngay 01/07/2013 tra di: la ngay dang,10 ter khai hai quan cloi yen hang Ma la nguyen v as nhap khau de san xucit hang Ma xulit khau; ngay holm thanh (ha lye hai quan tam nhap kheiu hang Ma (a vai hang tam nhap - tai mat; ngay thong quan hoac giai phang hang clei vai hang h6a khic (8) So theo ke khai la se thud phai nap mitt to khai bi an dinh thud, truac khi ca quan /rid quan ra quyet djnh On dinh, sic clung cloi vai cac to khai del &rot thong quan san do Myr hien On dinh thue. TrtrOng hqp khong sir dung hoac so thue phai nOp tnrot khi ra quytt dinh an djnh bang kh6ng thi ghi so (0). (9) Chenh lech sau an dinh la chenh lech gifra so thud phai nap clef dux An dinh va so thud phai nap truac khi ra quyet dinh an dinh da dux ca quan hai quan ghi nhan sau khi da thong quan (tang ghi( +), Siam ghi (-)). (*): Neu nguai nap thue dei nap thieu thue va con phai nap bo sung thue ghi (±); Neu nguai nap thue

da nap thira thud va duce hoan ghi (-). (**): Tieu nine thu thue b6 sung: 1903 - Thud nhap khciu ba sung (thud tn. ye); 1951 - Thud thong ban pha gib clot vat hang hoa NK vao VN, 1952 - Thud thong tra cap tide vai hang Ma NK vao VN; 1953 - Thud thong phan biet dal xer dal vai hang Ma NK vao VN. (***): Tieu flux thu thud bao ye mai truang: 2005 - Thu tit than cla; 2006 - Thu ter dung dich hydro, chloro, fluoro, carbon; 2007 - Thu ter tea nilong; 2008 - Thu ter thuac diet co; 2031 - Thu ter _wing nhap khau (trer xang nhap khau ad ban trong nuac); 2032 - Thu ter nhien lieu bay nhap kh (tra nhien lieu bay nhap khau dd ban trong were); 2033 - Thu tie dciu Diezel nhap khau Ores dau Diezel nhap khau ad ban trong ntrac); 2034 - Thu ter dau Ma nhap khciu dciu hoa nhap khau det ban trong ntrac); 2035 - Thu ter dau mazut, dau ma nhan nhap khciu (trls dau mazut, dau ma nhem nhap klniu dd bcin trong ac); 2049 - Thu ter cac san phcim khac, hang hoa khcic.

425

BANG Kt CHI TIET

(Kern So Quyet dinh s ./QD. .ngay / /.. .20. .)

STT TKHQ Chi cuc HQ

TK

Ten hang

SO thus phdi n(ip

hoa thue

SO thus da nOp SO thus con phili nOp/

SO dirge giam (VND)

SO NO), NK TTDB GTGT BVM T

Thue bli

sung

NK TTDB GTGT BVMT Thue 1)6

sung

NK TTDB GTGT BV MT

Thue be

sung

Tang cong

TOng cog

Ghi chit: Khi ap dung mau bang ke nay co quan hai quan c6 the b6 sung melt s6 tieu chi khac de tien tinh town va de hieu trong cac trubrig hop c9 the./

Ngay thong . .nam NGU'OI LAP BIEU

ghi rad Iv ten)

426

TEN CO QUAN CAP TREN TEN CO QUAN BAN HANH

Miiu 10711QOADT/TXNK

CQNG HOA ,CA HQI CHU NGHIA VIET NAM Hoc lap — Tty do — Hanh ph&

so• /QD- ......, ngay...... thcing...... nam 20... QUYET DTNH

Ve vi§c hay quyet dinh an dinh thue doi yogi hang lion xuat khan, nhap khan

THU TRU'ONG CO QUAN HAI QUAN BAN HANH

Can dr Luat Quan 1ST thue so 78/2006/QH10 ngay 29 thang 11 nam 2006; LuSt sfra dai, b6 sung inert so dieu cua LuSt quan 132 thue so 21/2012/QH13 ngay 20 thang 11 nam 2012; Nghi dinh so 83/2013/ND-CP ngay 22 thing 7 nam 2013 cua Chinh phu quy dinh chi ti:k thi hanh mOt se dieu dm Lust quan ly thue va LuSt saa doi, bo sung mOt so dieu cua Luat quail 15T thue.

Can cu Luat Hai quan s6 54/2014/QH13 ngay 23/6/2014; Nghi dinh s6 08/2015/ND-CP ngay 21 thang 01 nam 2015 cua Chinh phu quy dinh chi tiet va bien phap thi hanh LIS Hai quan ye thil tic hai quan, kiem tra, giam sat, kiem soot hai quan;

Can cu Luat thue xuat khan, thug nhap khau se 45/2005/QH11 ngay 14 thang 6 nam 2005; Nghi dinh se 87/2010/ND-CP ngay 13 thang 8 nam 2010 cilia Chinh phu quy dinh chi tiet thi hanh mOt se dieu cua Luat thue xuat khau, thue nit khau;

Can cu Luat thus gia tri gia tang .; Luat thue tieu thi dSc biet ; Lust thue boo ye moi trtrOng ya Nghi dinh, Thong to quy dinh chi tiet thi hanh cac Luat nay;

Teen co. sec xem xet QUYET DINH:

Dieu 1. Hily 136 guy& dinh An dinh thue d6i v6i hang h6a xuat khan, nhap khau so /QD- ngay thang nam cua doi v6i 18 hang xuat khau, nhap khau thuOc t6 khai hai quan so ngay / /20. .cila ngtred bi an dinh thue IA

Dieu 2. Ly do tiny bo quyet dinh an dinh thue (1).

Dieu 3. Quyet dinh nay c6 hieu lyc thi hanh trong tiled han .....ngay ke tir ngay Nei nhdn : THU TRUONG CO QUAN HQ - Ten ngueri nOp thue; CO THAM QUYEN - Cue HQ ; (K35,ghi r5 hQ ten, dung dclu)

- Ltru: VT, don vi sown than (...b). Gill chit (I)Ghi r5 nguyen nhdn hay b6 guy& dinh cin dinh (hue:

427

TEN CO QUAN HAI QUAN CO IMAM QUYEN

Miiu so: 11/QDHT/TXIVK

CQNG HOAXA HQI CHU NGHIA VICT NAM Dt)c lAp — Tv do — Hanh phtic

s6- /QDXLTTNT

. .thang.. nam

MA WO quan 19 hai quan

QUYET DINH Ve viec hoin tien thue, tien cham nep, tien ph$ nep this dei ved

hang hoa xuat khau, nick) khau

TEN CO QUAN HAI QUAN Co THAM QUYEN

C'dy cir Luat quan 19 time só 78/2006/QH10 !Tay 29 thang 11 narn 2006; Lust sin doi, b8 sung mOt so dieu cua Luat quan 19 time so 21/2012/QI113 ngdy 20 thang 11 nam 2012; Nghi dinh se 83/2013/ND-CP ugly 22 thang 7 Mani 2013 ciia,Chinh phir quy dinh chi tiet thi hanh mOt so dieu cila Lust quan 19 thue va Lust sin doi, ho sung mOt so dieu cua Luat quan ly thue, Thong to huang dan Luat;

Can dr Luat thue xuat khau, thue nhAp khAu s6 45/2005/QH11 rigay 14 thang 6 dam 2005; Lust thue gia tri gia tang s8 ; Lust thue tieu thy dac biet t; Luat thue ban ve moi truong va Nghi dinh, Thong to quy dinh chi tiet thi hank cac Luat nay;

Can dr thu Mc tham quyen ra Quyat dinh hoan tien thus (Ichong thu thue), lien cham n0p, tien phat nOp thin quy dinh tad Thong to so .../..../20 ugly... /.../20... dm BO Tai chinh;

Xet 116 so de nghixfr 1y tien thue, tien cham n0p, tien 'tat nop thira cua ngtrai nOp thue MA so thue• Dia chic va de xuat tai to trinh so....ngay....thang. .nam

QUYET DINH:

Dieu 1. Hoan tra s8 flan thus, tien cham n0p, tien phat da nop theo to khai/quy& di/1h so ngay thang narn cho ngual nqp (hue ... so thud

Nei dung SO tien thue, tien cham Op, tien phat dirge holn

- Thue xuat MIL &rig

- Thu nhap khau &mg

428

- Thue GTGT clang - Thue TV, CBPG, CTC, PBDX

clang

- Thue tieu thu ciae biet difing - Thue bao ye moi trucmg (long - Tien chain nap thue difing - Tien phat vi pham hanh chinh khat

&Ong

Tong Ong x dong Tong se tien viet bang chic.

Dieu 2. Quyet dinh nay c6 hieu lyc ke tir ngay ky. Ngued nOp thue Ma so thue va tnreng cac bO phan nghiep vu lien quan thuec ca quan ra quyet dinh chiu trach nhiem thi hanh quy8t dinh nay theo dung quy Binh dm phap luat thue.

Nol nlain: - Nhu Dieu 2;

- Luu: VT

Tilt TRUONG CO QUAN HAI QUAN CO THAM QUYEN

(Kj,, hp ten, clong deiu)

Ghi chic

(*): Thue to ve, thud chong ban pha gia, thud chong trg cap, thus chong phan biet dei xiir (net] co).

(**): Cac don vi co lien quan (Ca quan Thue nOi dia, Kho bac Nha nude...)

429


Mau so: 12/QDKTT/TXNK

CQNG HOA XA HQI CHU NGHIA VItT NAM Dec lap — Ty' do — liqnh phtic

so•

....... ngay... .thcing Sin

Ma so quan 1y hai quan

QUYET DINH Ve viec kh8ng thu tien thue doi v6•i

hang hol xuat khan, nhap khAu


Can dr LIS quail 1y thud s6 78/2006/QH10 ngay 29 thang 11 nam 2006; Luat situ clOi, 1)6 sung mOt so dieu tha Luat quan ly thud so 21/2012/QH13 ngay 20 thang 11 nam 2012; Nghi dinh so 83/2013/ND-CP ngay 22 thang 7 nam 2013 Gila Chinh phu quy dinh chi tiet thi hanh mot s6 dieu cua LOX quan 1y thud va Luat sirs doi, 66 sung mOt s6 dieu tha Lust quan 1y thud, Thong to haring dan Luat;

Can cfr LIS thud xuat khau, thud nhap khau so 45/2005/QH11 ngay 14 thang 6 nam 2005; Luat thud gia tri gia tang so ; Lust thud tith thy dSc biet ; Luat thud bao ve moi tnremg va Nghi dinh, Th6ng to quy dinh chi fiat thi hanh cac Luat nay;

Can dr thin tvc tham quyan ra Quyet dinh hoan tien thud (Wing thu thug), tien chAm nop, tien phat nOp thira quy dinh tai Thong to so .../..../20 ngay... /.../20... cna BO Tai chinh;

Xet hO so de nghi khon& thu tien thud dm nguai nOp thud' Ma só thud• Dia chi• va ho so thanh khoan kern theo

Xet de xuat tai to trinh s6....ngay....thang....nam. .tha

QUYET DINH:

Dieu 1. Kh6ng thu thud dm to khai ngay thang nam cho nguoi nOp thud ... Ma so thug

Ly do khong thu•

Ni8 dung so tien thud kitting thu x - Thud xuat khAu ding

- Thud' nhap khau (long

430

• - Thug TV, CBPG, CTC, PBDX*

..long

- Thus lieu thy dac biet eking - Thus bao ye moi truemg ding

'Ding cOng dung Ong so tien Wet bang cha•

Dieu 2. Quyet dinh nay c6 hieu lyc ke tir ngay ky. Ngued nep thug Ma so thug va truerng cac be phan nghiep vu lien quan thuec ca quan ra quyet dinh chili tacit nhiem thi hanh quyet dinh nay theo dung quy dinh cua phap lust thug.

Nei nhp: .x - Nhu Dieu 2; - Luu: VT

THU TRIXONG CC/ QUAN HAI QUAN CO THAM QUYEN

(4)5, hp ten, dung &h)

Ghi chic

(*): ThuS to ye, thug chang ban pha gia, thus thong trg cap, thug chong phan bia clot )(Cr (nSu co).

431

Mau so 13/DKDMMT/TXNK

DANH MEC HANG HOA DUOC MIEN THUE XUAT KHAU, NHAP KHAU s6 4 ngay clang lc)?

1. Ten to chirc/ca nhan• ; Ma s6 to chnt/ca nhan• 2. Dia chi try so• tó chat/ca nhan• 3- Ten du an dau to

4- Dia diem xay dung du an 5- Giay chUng nhAn dAu to so ; ngay cap

- 6- Dang Icy tai ccr quan hai quan• 7- Thai gian du kit ket thitc nhAp khan hang hoa mien thue•

SO TT

Ten hang, quy each phim

chit

Ma so HS

Don vi tinh

Luyng Tri gia Tri gia thy Ian

Ghi chti

(1) (2) (3) (4) (5) (6) (7) (8)

Ngay thcing

NGUOI DAI DIN THEO PHAP LUAT CEA DOANH TRUONG CIJ" A TO CHU'C (HOAC

NGU'OI D1U'OC UY QUYEN)/CA NHAN

(Kk ghi re') h9, ten; clang dciu)

Ngety thcing neim......

CO QUAN HAI QUAN LAM THU TUC BANG Kt (105 ten, clang dau)

Ghi chti: - So, ngay clang k9 danh tripe do don vi Hai quan lam dui tuc dang ky danh mite ghi, pith hop

vol se thir tit, ngay dang ky ghi trong s8 theo d6i slang k9 danh mite. - Tri gia ghi tai cot (6): neu tai thai diem dang ky, doanh nghiep chua biet duce chinh xac tri

gia hang nhap khan thi ghi tri gia vao cot (7).

432

Milu so 14/CVDKDMMT/TXNK

TEN TO CHIrC, CA NHAN CQNG ROA XA HQI CHU NGHIA VIET NAM DQc 14p — Tty do —11#nh phtic

sO V/v Dans ky danh mac hang hod xuat khau, nhap khau mien thud

nhap khau

ngay thang nam

Kinh gui: Ca quan hai quan (2)

Ten t6 chirc/ca nhan: (1)

Ma so thuE• Dia chi: SO lien thogi• ; so Far LTnh vac hog" ging- Lye 10 mien thud: (ghi cu the di tucmg mien thud, co so xac dinh doi

tugng mien thud) Nay, (1) 'tang ky danh mac xuAt khAu,

nhap khau hang Ha throe mien thud Dv an dau tu

- LTnh vtrc, dia ban dAu tu - Hang mac cong trinh

(Nju nhap kheiu hang h6a cho toan bo du an thi khong can ghi chi tiEt hang myc cong trinh)

Theo Gray chung nhan dau to so , ngay , hoac dugc cap beri co quan

Thai gian du kien xuat khau, nhap khau tir den

Ca sa xac dinh hang hoa xuat khAu, nhap IchAu mien thud la: 1. Giay chung nhan dau tu: 0 2. Giay,chang nhan dau to ma ring: 0

3. Quyet dinh cua tha truing ca quan c6 tham quyen phe duyet chucmg trinh du an ODA:

4. Hop clang dung tau doi vii NL, VT, BTP nhap khau phvc vv cho viec dons tau: 0

5. Dv an san xuAt phan mem: 0 6. De tai, de an nghien cuu khoa h9c va phat trien cong nghe dugc cap ce,

thAm quyen phe duyet: 0

433

7. Hgp,dang ban hang hoac hop clang, cung cap hang hod/hop d8ng uy thac nhap khau hang hod, hop clang cung cap dich vu/hop tong cho thue tai chinh: ❑ , ,

8. Van ban dm co quan nuac tham quyen xac nhan pham vi, hang h6a mien thue theo Dieu mit quac te: El

9. Xac nhan oh ca quan c6 tham quyen cap Danh muc hang Ma mien thue cho the du S cap truest ngay 01/01/2006: El

10. Khac(3) : ❑

Cac giay to kern theo cong van nay gam: - 02 danh nuic hang h6a 'Tang ky nhap khan; 01 phieu theo doi, trir Ini.

T8 chirc/ca nhan cam kat sir dung hang h6a nhap khau dung nine dich da duge mien thue. TO chirc/ca nhan se thut hien dung quy dinh hien hanh ve xuat nhap khau hang hoa va chiu track nhiem tru6c phap !nal ye cam ket nay.

To chirc/ca rthan,kinh & nghi Ca quan hai quan cap danh mix hang hod mien thue xuat khau, nhap khau cho To chi:re/ea than theo quy dinh hien hanh./.

Noi nhtin - Nhu tren - Luu

NGTIth DAI DIN THEO PHAP LUAT CiJA DOANH NGHIEP/THiJ TRU'ONG CUA TO CHtt

(ho ac ngudi Ave uy quA)ICA NHAN (Ky ten, clong &au)

Ghi chit: (1) : Ghi ten to child ca nhan clang ky danh mgc; (2) : Ghi ten co quan hai quan not Bang Icy danh mgc (3) : Ghi cg the so hi'eu, ngay thang cna van ban lam cry sir xac dinh hang hoa xuat khau, nhap

khau mien thue.

434

Mau so 15/PTDTL /TXNK s6 to Tat so

PHIEU THEO DOI, TRU Lill HANG HOA MIEN THUE NHAP KHAU

1- Danh mvc hang hod nit khdu tao tai san ca dinh du an dau to duce mien thy& nhap khau so ngay thang ham .. 2- Ten to chirc/cd nhan• ; Ma so to chirc/ca nit 3- Dia chi try ser to chirc/ca nit 4- Ten du an ddu to

SO TT

SO, ky hien,

ngay to• khai hal

quan

Ten hang, quy each

2 A pham chat

Dan vi tinh

Hang hoi nhOp

kith' theo tic khai hai quan (So

Immg)

Hang hoa con 1M

chtra nh4p khan (SO luvng)

Cling chat Lai quan thong ke, trir lei 14 ten, (long dill cling

chat

(1) (2) (3) (4) (5) (6) (7)

CO QUAN HAI QUAN CAP PHIEU THEO DOI TRU LUI (105 ten; clong dciu )

Ghi chic - SO to, to so va cac tieu chi tai cac rmic 1,2,3,4 do Hai quan not cap phieu theo doi, tra lai ghi. Khi cap

phieu theo cloi, trir fill, neu 01 phitu gom nhieu tO thl don vi Hai quan phai dang dau treo len tat ca cac to.

- se lieu tai cac cat ter 1 den 7 dm Phieu do Hai quan nal lam thin tilt nhap khau hang hod ghi.

Khi doanh nghiep da nhap khau het hang hoa theo Danh rn6c da dang ks, thl Chi cuc Hai quan cuai cling xac nhap len ban chinh "da nhap het hang hod mien thue" va sao y ban chinh 01 ban girl Cpc Hai quan nai dang ky Danh num hang hod mien thue.

435

Me-1u se 16/BCTHDMMTMCNK

, ngay.... dieing ...

BAO CAO TONG H91' BANG K1? DANII MIX HANG HOA MIEN TRUE NHAP KHAU TAO TSCD CCU DV AN IX DAI DAU TU. QUI? .../NAM...

TONG CVC HAI QUAN CIJC HAI QUAN

T Ten du an dugc tm dai dau tu

Giay‘ chimg nhan dau tu (Se,

ngay, 9a quan cap)

1 2 3

Giay thing nhan dau tu

mar rOng (n'eu co)(S6,

ngay, ca quan cap)

4

ThuOc doi tugng mien thue

Theo dia ban Theo anh vuc tru dai dau tu tru dai dau tu

5

6

Ding s6 DMMT doanh nghiep dang ky da dugc ca quark HQ cap

7

Dv an chug nhap khau het hang hoa theo

DMMT (la clang kg

8

Dix da kk thue

vies nhap Ichau het hang hod

theo DMMT da

clang kg 9

Wee thue hien quyet toan theo quy dinh 10

Ghi chn

11

Dv an A Dv an B

Tang so:

Noi nhon: - Tong cuc Hai quan; - Ltru:

CO QUAN HAI QUAN BAO CAO (105 ten, &Sing dau)

Ghi chic Tai

cot 5, cot 6: De nghi gin re mien thue theo 11bh vuc tin dai dau tu, dia ban mi dai dau tu cu the theo quy dinh tai Phu luc ban bath kern theo Nghi dinh 149/2005/ND-CP, Nghi dinh s6 108/2006/ND-CP, Nghi dinh s6 124/2008/ND-CP, Nghi Binh so 87/2010/ND-CP cua Chinh

Vi du: Dv an san xuat, tinh the thirc an gia sac, gia cam, they san quy dinh tai diem 2.1, Mgc II, Phan B — Danh mvc 11th nrc khuyan khich dau tu,

Phu lye I ban hanh kern theo Nghi dish so 87/2010/ND-CP

436

Mau sa 17/BCKT-NICMT/TX1VK- Bdo cdo sic hyng hhng hod nhfip khan mien thui

BAO CAO SI:r DUNG HANG HOA NILO ICHAU MIEN THUE

Ten doanh nghiep Ma se thus

Ten du an dAu to (Hang mac dAu Ur).

Thai diem bit dAu thuc hien Mr an dAu tu (Hang num dau tu) Thai diem ket thuc nhap khAu hang hod-

Giay cluing nhin dAu tu sO• ngay Nai cap Ten Hap dang: SO: Ngay:

DVT. Don

TT Ten hang

Da stt dung vao muc dich mien thus Da chuyen doi mac dfch sir dung Ten kho chug sir dung

Hach toan vao se tai sari c6 dinh theo quy

dinh tai ThOng tu 45/20I3/TT-BTC Ghi chit

SO Wang Tri gia TO khai s6,

ngay ,

SO lacing Tri gia T•a "al so, ngay

SO Kiang Tri gia TO khai so,

ngay Dirac hach man TSCD

Khong dirge hach man

TSCD 1 2 3 9 5 6 7 8 9 10 11 12 _ 13 _ _

1 May A 2 May B 3 Nguyen lieu C

ngay arcing ntim CHU DV' AN

(Ici; ten, clang cldu)

Ghi chic Si voi nguyen lieu, vat hr, linh kien, ban thanh pham kitting ghi ttr khai hai quan, ghi só danh mac mien thus va nai clang IcY tai cot (4), (7), (I 0)

43IL

Mau so 18/MDHT/TXNK

1. Mau dau 'loan thud, khiing thu thug tiling teen to khai theo khan 1

Dieu 131:

Hoan thud (kh8ng thu thus)... dOng, theo Quyat dinh s6 ngay thing

nam ... cua ...

2. Mau diu bu trir Hen thue dong tren khai theo khoan 1.b Dieu 132:

So tin thus &roc trir theo Quyat dinh hohn flan thud, tin chAtm

nap, flan phat nap thira so... ngay... thing... nam va Quyat dinh

khAu trir so... ngay... thing...

3. Mau clau bit trir tien thud &mg teen quyet dinh hoin thud theo khoin

1.b Dieu 132:

So teen thud, tin chAm nap, tin phat da trir &Ong

S6 TKHQ dad duce ba

- TK ngay thing nam

- TK ngay thing nam

438

TEN CQ CHU QUAN CAP TREN TEN CQ RA THONG BAO (')

Mau so 19/TB-TTN-TCN1/TXNK

CQNG HOA xA HQI CHU NGIIIA MT NAM DOc 1 p — Tv do — lInnh phoc

SO: /MP) (3), ngeity thong

THONG BAO Ve tien thug nu' va tien ch4m nop

Chi cue Hai quan thong boo:

1/ (4) con ng tien thug, tien cham nOp cua the too khai hai quan ma tai Chi cue Hai quan la (tong.

(Chi Hit theo bang ke dinh kern)

2/ Yeu cau (4) nOp dil s6 tien thug, tien cham nOp cua cac to khai (theo bang leg neu tit) vao tai khoan s6 ma tai Kho bac Nha nu&

Qua tien

ban quy dinh ma (4) khong thgc hien viec nOp tien thue, tien cham nOp theo thong boo nay thi ca quan hai quan se dp dung pac bien phap cueing the theo quy dinh cua phap luat.

Noi nit(tn: THU TRVONG DON VI - (4) .... (01 ban); (K3, ghi ro 119 ten va doing dciu) (01 ban);,

- Luu: VT, Ten co quan ra thong bac. (viet tat) (... ban);

Ghi chit: (1) 'Jong tren ghi ten ca quan chit quail cap tren trttc trip, citing duds ghi ten ca quan ra thong bac); (2) Ghi chit viet tett ten ca quan ra thong Ho; (3) Ghi dia danh hanh chink; (4) Ghi ten nguai nOp thue con ncr den (hue, tien chain nap.

439

BANG Id CAC TO KHAI NQ TIEN THUE, TIEN CHAM NOP (kern then Thong bac, so . ngay thang . . nom ..........)

Ter khai hai quan So tien thue con ng So tin chain nop den ngay thong bao

STT

440

Mau so 20/TB-TTN-TCN2/TXNK

TEN CQ CHU QUAN CAP MEN TEN CQ RA THONG BAO (I) CQNG HOA XA HQI CHU NGHIA VIET NAM

DO 10p — Tye do — Hpth pink

SO: /TB (2) (3), ngay thong nom

THONG BAO Ve tien thue nq va tien ch4m ni)p

Chi eve Hai quan th8ng bao:

1/ (4) nhan bao lanh so tien thus theo van ban bao lanh so ngay thong nom

Dan vi duce bao lanh la: (5)

Den nay (5) con no tien thuS, tien cham nop Oa the to khai hai quan ma tai Chi eve Hai quan la (long.

(Chi tilt theo bang Ice clinh kern)

2/ Yeti cau (4) nep da so tien thug, tien chain nOp caa cac tar khai (theo bang kg neu teen) vao tai Ichoan so mo tai Kho bac Nha nubs

Qua theri han quy Binh ma (4) khong thvc hien viee nOp tien thug, den chlam n8p theo Thong bao nay thi ca quan Hai quan se dp clung the bien phap cuang the theo quy dinh da phap luat.

Nai Wain: THU TRUONG DON VI - (4) .... (01 ban); (Ng ghi re' hp ten va clang dciu) (01 ban);,

- Luu: VT, Ten co quan ra thong bao (viet tat) (... ban);

Ghi ° Dong tren ghi ten ca quan cha quern cap tren true Hip, clang chthi ghi ten ca quan ra thong bao; (2) Ghi chic vitt tali ten ca quan ra thong bao; (3) Ghi dia dank hanh chInh; • (4) Ghi ten to auk bao lanh; ('5 Ghi ten ngtrai xucit nhap khau Apr bao

441

BANG ICE CAC TO KHAI NQ TIEN THUE, TIEN CRAM NOP (kern then Thong btio . ngery . thong . . neim

To khai hat quan So tin thus con no S8 ti'en cham nop an ngay th8ng bao

STT

442

Phy lye VII CHTYNG TeTHANH TOAN QUA NGAN HANG

(Ban hanh kern theo Thong tie so 38/2015/17-BTC ngity 25 thing 3 nam 2015 cita BO Tai chinh)

, 1. Chung tir thanh toan qua ngan hang de xem xet hoan thue (hoac khong thu thue) dirge thyt hien theo huoing clan tai Phu lye nay.

, 2. Thanh toan qua ngan hang la viec chuyen tien tit ngan hang dm ben nhap khau sang ngan hang dm ben xuat khau de thanh toan den hang hod, dich vu cho ben xuat khau theo the hinh that thanh toan phii hop ved thoa thuan trong hop thing va quy dinh efia ngan hang.

ChImg tir thanh toan la Chung tir cita ngan hang phut vu ngtroi xuat IchAu bao cho ngued xuat khau da nhan dirge tien hang xuatkhan. Truing hop thanh toan tra cham, phai c6,thoa thuan ghi trong hop d8ng xuat khau, den then han thanh toan, ngued xuat khau phai c6 ehling tir thank town qua ngan hang. Tnremg hop uSt that xuat khau thi ben nhanuST tithe xuat khau phai dirge phia nuere ngoai thanh toan qua ngan hang.

3. Deng tien thanh toan d6i vai xang dau xuat khau va tam nhap tai xuat phai la ngoai to to do chuyen dei qua ngan hang phi' hop veri quy dinh hien hanh ve quan ly ngoai hoi, trir cac truong hop thuong nhan Viet Nam ban xang dau cho thuong nhan thuOc cac khu vac hai quan rieng nam tren lath the,' Viet Nam nhu khu che xuat, doanh nshiep the xuat, khu bao thue, khu thuong mai-tong nghiep va the khu vire kinh to Ichac dirge thanh lap theo quyet dinh dm Thu tueing Chinh phu trong do quy dinh quan he mua ban trao dOi hang hoa gitra cac khu vac nay voi not dia la quan he xuat khau, nhap khau va cac hang hang khong Viet Nam c6 may bay bay tuyen quoc te, thuong nhan Viet Nam co tau bien chay tuyen quoc to dirge thire hien thanh town bang &Ong Viet Nam.

4. Cac truing hop thanh toan sau cling dirge coi la thanh toan qua ngan hang:

4.1. True:mg hop hang hod xuat khau dirge thanh toan can trir vao khoan tien vay ng nuac ngoai, ngued xuat khau phai co du dieu kien, thti We ho so nhu sau:

a) Hop de'ing vay ng (dai voi nhfing khoan vay tai chinh ee, thai han clued 01 nam); hoac giay xac than ding 141 khoan vay eta Ngan hang Nha ntrac Viet Nam (doi \red nhang khoan vay ten mot nam);

b) Chung tir chuyen filen cua phia nu& ngoai vao Viet Nam qua ngan hang;

Phucmg thfrc thanh toan hang hod xuat khau can trir vao khoan ng vay nuerc ngoai phai dirge quy dinh trong hop dOng xuat khan.

c) Ban xac nhan cna phia nu& ngoai ve viee can trir khoan ng vay;

d) Truing hop sau khi can trir gia tri hang hod xuat khau vao khoan ng vay cua nuec ngoai co chenh lech, thi so tien chenh lech phai thyc hien thanh toan qua ngan hang. Chimg tir thanh toan qua ngan hang thus hien theo huOng dan tai Phu lye nay.

443

, 4.2. Truang hop nguai xuat khau hang hod duct thanh toan tien hang hod xuat khau qua ngan hang nhung phia nuerc ngoai uSi quyen cho ben thir ba la to

ca nhan o nuac ngoai thyc hien thanh town, ngoai viec cung cap tilling tir thanh toan thi viec thanh toan theo uSi 9uyan phai duct the hien bang van ban (trong hop clang xuat khau; phy lyc hop citing haat van ban dieu chinh thanh toan).

4.3. Tnrerng hcp phia nuece ngoai thanh toan to tai khoan tien gui yang lai tai Viet Nam thi viec thanh toan phai thyc hien thanh toan qua ngan hang. Chung tir thanh toan la chimg tir ngan hang phyc vu ngthai xuat khau bdo cho nguai xuat khau da nhan dugc tien hang xuat khau tir tai khoan yang lai cua ngued mua hoac ngueri duce phia nuarc ngoai uSi quyen thanh toan.

4.4. Tnrong hop ngueri xuat khau hang hod da ban tai hOi chg, trian Jam Or nuac ngoai, nau thu va chuyen ye nuerc bang lien mat ngoai to cua woe to chile hOi cho, then lam, ngueri xuat khau phai c6 Chung tir ke khai yeti ca quan hai quan ye so ngoai to tien mat thu dugc do ban hang hod chuyen va nu6c va churng tir nOp tien vao ngan hang tai Viet Nam.

4.5. Truemg hop xuat khau hang hoa de tra no nu6c ngoai cho Chinh pho thi phai c6 xac nhan cua ngan hang ngoai thucmg ye sa hang hod xuat khau do dugc phia nu6c ngoai chap nhan trix ng haat xac nhan b0 chi:mg to dO duce gui cho phia nuot ngoai tit ng.

4.6. Truang hgp viec thanh toan gitta nguei xuat khau cila Viet Nam va phia nu6c ngoai thyc hien bang hinh thirc bu tit gicra gia tri hang hod xuat khan hoac lien tong gia tong hang hod xuat khau voi gia tri hang hoa, dich vu mua cua phia nuot ngoai thi ngued xuat khau phai ddp ung cac dieu hen, thil tyc ha sa sau:

a) Hang hod mua ban glia nguai xuat khau yeti ben nu& ngoli phai ghi ro phuang thurc thanh toan trong hop (tang xuat kh'Au;

b) Van ban xac nhan cua phia trucks ngoai ve s6 tien thanh toan bit trir gitta hang hod xuat khan voi hang hod nhap khau, dich vu mua cua phia nuerc ngoai;

c) Truemg hop sau khi thanh toan bit trir gitra tri gid hang hod xuat khan va tri gid hang hod, dich vu nhap khau co chenh lech, s8 tien chenh leech con lai phai dugc thyc hien thanh town qua ngan hang. Chung to thanh toan qua ngan hang theo huong don tai Phu lye nay.

4.7. Truemg hop sa tien thanh toan ten chimg to thanh toan khong phu hop voi so tien phai thanh,toan nhu da thoa thuan trong hop dOng hoac php lac hop dang nhung dung ten t6 chirc, ca nhan phai thanh toan thi xu ly nhu sau:

a) Neu so tien thanh toan teen chUng tit thanh toan co tri gia nho hcm sa tien phai thanh toan nhu da thoa thuan trong hop dang hoac phy lyc hop (tang, thi ngueri xuat khau phai giai trinh rO ly do nhu: phi chuyen tien cua ngan hang, dieu chinh giam gia do hang ken chat luting hoac thiau hyt (doi voi truemg hap nay phai co van ban thod thuan giam gid gicra ben mua va ban)...;

b) Neu s6 tien thanh toan tran chung to thanh toan co gid tri lern han s6 tien phai thanh toan nhu da thoa thu an trong hop Jiang hoac phy lyc hop clang, thi

444

nguerri xuat khau phai giai trinh r8 157 do nhu: thanh toan mot lan cho nhieu hop (tong, img tnrorc tien va cam ket chiu trach nhiem trude phap luat ve six khai bao nay.

4.8. Tnremg hap phuang thirc thanh toan thay d6i so vdi phucmg thue da &roc thoa thuan tren hop dong xuat khau, ngued xuat khan phai cung cap van ban thong , bao thay hinh thirc thanh toan elm ngtreti mua nude ngoai.

4.9. Tnrerng hop chimg to thanh toan khong dung ten ngan hang phai thanh toan da thoa thuan tren hop d8ng nhtmg not dung chung tir the hien ro ten ngueri thanh toan, ten ngued thu huang, so hop &mg xuat khan, gia tri thanh toan phii hop vori hop dong xuat khau da duorc k5/ ket thi duqc chap nhan IA chImg tir thanh toan hop le.

4.10. Cac trubng hap ngueri mua khong thanh toan duce tien hang do pha san, 1)6 tan... nen ngueri xuat khau kh8ng cung cap dm...lc chi:mg tir thanh toan cho co quan hai quan thi ngueri xuat khan c6 van ban giai trinh r8 15, do kern theo van ban chi:mg minh su viec da giai trinh va phai cam kat chiu trach nhiem tnrde phap luat ve giai trinh tren.

4.11. Cac truang hop thanh toan tien hang xuat khau bang ngoai to tien mat, nguori xuat khau phai xuat trinh giay phep elm Ngan hang Nha nude ve viec cho thu ngoai te tien mat tir xuat khan: & Trung uang do VII Quan ngoai hoi - Ngan hang NhA nude cap, & dia phucmg do Chi nhanh Ngan hang NhA nude tinh bien gidi cap. Viec thu nOp ngoai to phai &roc thut hien dung then han qui dinh ten giay phep cua Ngan hang Nha nude. Giay phep thu ngoai to tien mat tir xuat khau cua Ngan hang NhA nude cling xac nhan,clia ngan hang nai m& tai khoan ye viec nOp ngoai te tien mat thu duce tir xuat khau duce coi la chi:mg tix thanh toan hop le cho hop dong xuat khau.

4.12. Truemg hop hang hod ban cho thuang nhan nude ngoai nhung giao hang cho cac ca s& kinh doanh 'chic tai Viet Nam theo chi dinh cua thuang nhan nude ngoai de lam nguyen lieu san xuat, gia ding hang xuat khau thi viec thanh than elm thuang nhan nude ngoai phai thuc hien qua ngan hang bang ngoai te to do chuyen den.

445

Phu Inc VIII BIEU MAU VE KIEM TRA SAU THONG QUAN

(Ban hanh kern Thong tie 38/2015/TT-BTC ngay 25/3/2015 cita BO Ted chink)

1. Mau Quyet dinh v'e viec kiem tra sau thOng quan (s6 01/2015-KTSTQ).

2. ML Thong bao thu thap thong tin tai doanh nghiep (s6 02/2015-KTSTQ).

3. ML Quyet dinh siza dai, 136 sung quyet dinh kiem tra sau thong quan (s6 03/2015-KTSTQ).

4. ML Quyet dinh gia han died gian kiem tra sau thong quan (s6 04/2015-KTSTQ).

5. ML Ka& Juan kiem tra sau thong quan tai try s& ngueri khai hai quan (s6 05/2015-KTSTQ).

6. ML ThOng bao lc& qua kiem tra sau thong quan tai try set ca quan hai quan (s6 06/2015-KTSTQ)

7. ML Quyet dinh huy Quyet dinh kiem tra sau thong quan (se; 07/2015-KTSTQ)

8. ML Bien ban kiem tra (s6 08/2015-KTSTQ).

9. Mau bien ban cong b6 quyet dinh kiem tra (se 09/2015-KTSTQ)

446

Mau so: 01/2015-KTSTQ

TEN CO QUAN QUAN IS CAP TREN CONG HOA XA HQI CHU NGHIA VIET NAM TEN DON VT BAN HANH VAN BAN DOc lap - Tv do - Hank pluic

So: /QD-Ca quan ban hanh VB ngay thang nom ...

QUYET DINH

Ve vqc kiem tra sau thong quan tai

TONG CUC TRU'ONG TCHQ/CVC TRUIONG CIJC KTSTQ CIJC TRU'ONG CVC HQ .../CHI CIJC TRUONG CHI CVC

Can cu Luat

Can cit. Nghi dinh

Can cit. Thong to

Xet de nghi tai ngay cua va kiem tra sau thong quan tai

QUYET DINH:

Dieu 1. Kiem tra sau thong quan doi veri (1)

Ma so thue:

Dia chi:

Dia diem kiem tra:

Thai han hem tra• ngay lam viec, ke tit ngay

Dieu 2. Thanh lap doaninhom(4) kiem tra gOm cac Ong (ba) c6 ten sau day:

1. Ong/ba chirc vu/ngach ding chiic (nett co) tnrong doan/truong nhom (4);

2. Ong/ba (nhu teen) ph6 doan (nau co);

3. Ong/ba (nhu tren) thanh vien;

Dieu 3. Pham vi, nOi dung kiem tra gam:

- Pham vi kiem tra:

- NOi dung kiem tra:

447

Dieu 4. Doan/11116m°) kiem tra có quyen va nghia Iry theo quy dinh tai ; Nguti khai hai quan(I) có quyen va nghia vu theo quy dinh tai , có trach nhiem cu dai dien theo phap,luat hoac dai dien dugc fry quyen lam viec vii co quan hai quan va chuan ho so, thing tir, tai lieu có lien quan (2).

Dieu 5. Doaninhom(4) kiem tra, TIM truong don vi trien khai thvc hien kiem tra (3) va (I) có trach nhiem thvc hien Quyet dinh nay./.

Nei Wen: - Nhu Di&I 5; - VT, Ten ca quan;

THU TRU'UNG DON VI ghi r5 hp ten, clang dau)

Ghi chti: (1) Ten nguai khai hai quan- Ten chn hang h6a, dai ly lam thn tuc hai quan, ten to chat, ca than duqc chit hang hoa ay quytn thoc hien thu tuc hai quan. (2) Tnrang hqp ki8m tra sau thong quan tai fru sof co quan hai quan, phai neu cu the hksa, chung tir tai lieu can cung cap theo Dieu 79, Luat Hai quan so 54/2014/QH13) tai phan nOi dung kiOni tra. (3) Cue trueng Cuc KTSTQ hoac Chi cue truang Chi cue KTSTQ (trong trueng hqp quyat dinh kiem tra tai try s& nguoi khai hai quan do Tong cuc timing TCHQ hoac Cue throng cue HQ ban hanh) (4) Doan kiem tra trong truing hop kiem tra tai fru si ngtrai khai hai quan, nham kiem tra trong twang hop kiem tra tai tru so ca quan hai quan

448


TEN CO QUAN QUAN lit CAP TREN CQNG HOA XA HQI CHU NGI-11A VI :ET NAM TEN DON VI BAN HANH VAN BAN DO Iap - Ty do - liwth phtic

SO: /TB-Ca quan ban hanh VB ngay thang niam

THONG BAO Ve viec thu thap thong tin tai try so• nguiri khai hai quan

1. Can cir phap 1ST:

2. Deli tuvng thu thap thong tin:

Ma so thuk Dia chi:

3. Muc dich yeu au: (Lam re' nave dich, you cau cila viec thu thap thong tin)

4. NOi dung thu thap thong tin: (Xac dinh cu the not dung: can thu thap thong tin, tai lieu gi)

(I)

5. TWA k3r thu thap thOng tin: (Thu thap thong tin to theri gian den died gian

6. Nhan sy, thoi gian thu that) thong tin:

6.1 Nhan sy: (SO ngueri, thanh vien tham gia):

6.2 Theri gian thuc hien (tOi da khong qua 3 ngay lam viec dux to tai try see nguori khai hai quan):

7. NOi dung khfic (Neu co)

Noi nhent: THU TRTJUNG DON V! (Kf,, ghi ra hp ten, (long ddu)

Ghi chit: (I) Ten ngtrai khai hai quan- Ten cho hang hoa, dai ly lam thu tie hai quan, ten to chitc, co, nhan dant

cha hang hoa ay quyen Mire hien thu tuc hai quan.

449


TEN CO QUAN QUAN IS CAP TREN

LONG HOA XA HQI CHU NGHIA 'VIET NAM TEN DON VI BAN HANH VAN BAN

Dec 10p - Ty do - Ilynh pink

S6: /QD-Ca quan ban hanh VB ngay thcing nOm

QUYET DINH Ve vie0 sira dOi, NI sung quyet dinh kiem tra sau thong quan tai try so. co.

quan hai quan/nguiri khai hai quan

TONG CUC TROffING TCHQ/CVC TRITONG CIJC KTSTQ/ CVC TRIYONG CIJC HQ .../ CHI CIJC TRIYONG CHI CIJC

Can dr Luat

Can cir Nghi dinh

Can dr Thong to

Xet de nghi tai ngay cua ve kiem tra sau thong quan, tai fru sa (0

QUYET DINH:

Dieu 1. Sim dei be sung met se not dung lieu tai Dieu Quyet dinh se .... ngay cua nhu sau:

NOi dung sun do' i be sung.

Dieu 2. Gift nguyen cac nei dung Ichac cua dieu va cac dieu kHz tai Quyat dinh so ngay cua

Dieu 3. Doan kiern tra, Thu tnthng dun vi trian khai tinrc hien kiem tra (2) va cc') tech nhiem thut hien Quyet dinh *T./.

No'i nkin: - Nhu Dieu 3 ; - Luu: VT, Ten don vi.

THU TRU'ONG DON VI ghi r5 ho ten, doing dam)

Ghi ch a: (I): Throng hop KTSTQ tai try sec co quan hai quan: Ghi re ten co quan hai quan; Truang hop KTSTQ tai try sa ngubi khai hai quan: Ghi re ten ngubi khai hai quan — Ten chit hang hea, dai 19 lam tha tyc hai quan, ten to chic,

nhan duqc chu hang Ma uy quy&I [Mc hilon thti tne hai quan.

450

(2) Cuc trueng Ctic KTSTQ hodc Chi clic truOng Chi cuc KTSTQ (trong trueng hop quyet dinh Itiem tra tai tru ser n.guti khai hai quan do Tong cue truOng TCHQ hodc Cut trutmg cut HQ ban hanh). (3) Ten ngutri khai hai quan — Ten chit hang h6a, dal 19 lam thin hai quan, ten to clarc, cd nh5n &roc chit hang hoa ay quyen that hien thu tut hai quan.

451

Milu se: 04/2015-KTSTQ

TEN CO QUAN QUAN Ui CAP TRENT CQNG ROA XA HQI CHU NGHIA VIET NAM TEN DON VI BAN HANH VAN BAN Di)c 14p - Tv do - 11#nh pink

SO: /QD-Co quan ban hanh VB ngay thing ... nom ...

QUYET DINH Ve viec gia Wit thoti gian kiem tra sau thong quan

TONG CUC TRU'ONG TONG CUC HAI QUAN/CUC TRU'ONG CUC KTSTQ/ CUC TRU'ONG CUC HAI QUAN .../CHI CUC TRU'ONG CHI

CUC

Can cu Luat Can eV Nghi dinh Can cu Thong to Xet de nghi tai... .ngay cua va viac gia han thai gian kiem tra sau thong

quan tai try sa (;)

QUYET DINH:

Dieu 1. Gia han tiled gian kiem tra neu tai Dieu Quyat dinh so ngay dm ‘ nhu sau: Thai gian gia Ilan kiem tra la (bang chit) ngay lam viac, ka tit ngay Dieu 2. Gill nguyen cac nOi dung khac cua diau va cac dieu khac tai Quyet dinh so ngay dm Dieu 3. Doan kiem tra, Thil tn.rong don vi trian khai thvc hien kiem VP) va (3)

co tech nhiam thvc hien Quyet dinh nay"

Noi - Nhtr Dieu 3 ; - Luu: VT, Ten dun vi.

GM cha: (1): Tnxlmg hqp KTSTQ tai tro so ca quan hai quan: Ghi rd ten ca quan hai quan; Tnrang hqp KTSTQ tai try sat nguid khai hai quan: Ghi rd ten ngtrai khai hai quan — Ten chit hang h6a, dai 19 1am thu toc hai quan, ten t6 chat, ca nhan duct cha hang h6a ay quyen thvc hien [hit toe hai quan. (2) Ctic truerng Cue KTSTQ hoe: Chi coc trtramg Chi clic KTSTQ (trong tnrtmg h9p quyet dinh kiem tra tai tro se ngtrai khai hai quan do TOng coc tnramg TCHQ hoac Coe truang cuc HQ ban hanh). (3) Ten ngutri khai hal quan — Ten chit hang hda, dai 19 lam thu toe hai quan, ten to chirc, ca nhan ductc chu hang hoa uy quyen thvc hien the.' toe hai quan.

THU TRU'ONG DON VI (K)5, ghi r5 Iv ten, 'long ddu)

452

TEN CO QUAN QUAN Lt CAP TREN TEN DON VI BAN HANH VAN BAN

11111u 05/2015-KTSTQ

CQNG HOA XA HQ! CHU NGIIIA VIET NAN DOc lap - Tv do - H3nh phtic

1. Plan met au: Can dr phap 11/:, Thgc hien Quyet dinh so ngay cua ve viec kiem tra sau thong quan tai • try so. (0

ma so thug:

Dia chi Tir ngay den ngay

/ / Nguiri ban hanh quyat dinh kiem tra (2) lap ban kat Juan ket qua ham tra sau thong quan nhu sau: 2. Ph3m vi kiem tra: (3) 3. NOi dung kiem tra: (4) 4. 'ce* kien ciia ngtrai khai hai quan duvc kiem tra: (5) 5. Ket 114n: - Kat Juan ve timg nOi dung da ten hanh hem tra; - K8t Juan 17&' timg vi pham, mire dO vi pham cua ngtrOi khai hai quan (n8u c6); - Cac bien phap xirlY theo thairkquyen da dirge dp dung; - Kien nghi cua doan ki8m tra ye bien phap xir 1y. Ho sa, tai lieu kern ket luan nay gem: 1) 2)

Nal nh'em: - Nguti khai hai quan duce kiem tra; - Ltru; VT, KTSTQ.

THU TRUONG DON VI (1C)5, ghi ro ho ten, long dk)

Gni chti:

Ghi re ten ngtrai khai hai quan — Ten chi' hang Ma, dai 15/ lam thu tut hai quan, ten to chirc, ca nit dirge chn hang boa ay quyen flute hien thu tut hai quan. (2) Ngtrai ban hanh quyat dinh kiem tra: Tong cue timing Tang cuc Hai quan, Cue trinMg Cuc KTSTQ, Cuc truing Cue Hai quan, Chi cuc throng Chi cue KTSTQ (trong timing hop duce fly quyen). (3) GM pham vi ya linh vire kiem tra (vf Kiern tra ye tri gia...); pham vi ye thai gian kiem tra (vf du: Ha so lam thu tut hai quan tit ngly thang nam ... den ngay thang nam ...); pham vi 461 Mang kiem tra. (4) Ghi nhfing nai dung da kiem tra va ket qua kiem tra. (5) Ghi nhErng y kien nythi khai hai quan da thong nhat va nhang y kien nguai khai hal quan chua thong !Mat yeti doan kiem tra (neu re 19 do, can cer phap luat ma tong ty chua th8ng nhat).

ngay thang nam

BAN KET LUAN KIEM TRA SAU THONG QUAN TAI TRU SO NGU'OI KHAI HAI QUAN

453


TEN CO QUAN QUAN Per CAP TREN LONG HOA XA HQI CHU NGHIA VIET NAM TEN DON VI BAN HANH VAN BAN DOc rap - Tv do - Haab pink

s8:.../TB-Ca quan ban hank VB ngay thang ?lam ...

THONG BAO Ve Ket qua kiem tra sau thong quan tai tilt so. co' quan hal quan

1. Can co. phip 157:

Thuc hien Quyat dinh so ngay cua ve viec kiem tra sau th8ng quan tai fru sa ca quan Hai quan &Si voi (I)

Ma so thug: Dia chi

(Nguati 14T quy'at dinh kiem tra) thong bao kat qua kiem tra sau thong quan, nhu sau:

2. Phm vi kiem tra: (2)

3. NOi dung kiem tra: (3)

4. t kien cua ngweri khai hal quan duct kiem tra:(4)

5. Ket qua kiem tra: - Ket qua va timg nOi dung da tian hanh kiem tra; - Kat qua va tiling vi pham, mire do, vi pham cua nguai khai hai quan (nau a)); - Cac bien phap xfr 1ST theo thAm quyan da duce op dung; - Kian nghi ve bien phap xir 15r.

HO sa, tai lieu kern Th8ng bao nay Om: 1) 2)

(i) có trach nhiem ra sok cac sai pham tuong to trong thai gian • va doi chi& voi kat qua kiem tra de" nOp du thus vao ngan sach Nha nuoc.

Nol nhtin: - Ten nguaci khai hal quan duce kiem trate; - Cvc KTSTQ ( thay bao cao); - Luu: VT, KTSTQ.

THU TRU' NG DON VI (KY, ghi r5 hp ten, clong dau)

Ghi (I) Ten ngtthi khai hai quan- Ten chn hang h6a, dai 1Y lam thit tvc hal quan, ten t6 chirc, ca nhan dirge chit hang h6a uy quyen thuc hien thin tvc hai quan. (2) Ghi pham vi ye firth vire kiem tra (vi Kiem tra ye tri gia...); pham vi ye then gian kiem tra (vi dv: He so hai quan tir ngay thang nam ... den ngay thang nil m ...)...

454

t

(3) Ghi nhOng not dung da kiem tra va lc& qua kiem tra. (4) Ghi nheng y kien nguai khai hal quan da thong nhat va nhttng 9 kiEn ngued khai hai quan chua thong nhat vesi (Ten don vi kiem tra) neu re 19 do, can cu phap luat ma nguei Thai hai quan chin thong nhat).

455

Milu sin 07/2015-KTSTQ

TEN CO QUAN QUAN Lt CAP TREN CQNG HOA XA. HQI CHU NGHIA VIET NAM TEN DUN VI BAN HANH VAN BAN

Kw 10p - Ty do - Hank pink

So: .../QD-Ca quan ban hanh VB ngay thang

QUYET DINH Ve vqc hiiy Quyet dinh kiem tra sau thong quan

TONG CUC TRUONG TCHQ/CIJC TRUtING CTJC KTSTQ CUC TRUING CIJC HQ .../ CHI CUC TRCONG CHI CUC

Can cir Luat Can cu Nghi dinh Can dr Th8ng to

Xet de nghi tai ngay tha ye viec buy Quyet dinh kiem tra sau thong quan tai try. sec (0

QUYET DINH:

Dieu 1. Hay Quyet dinh s6 ngay thang nam ena kiem tra sau thong quan tai try ser (1)

Dieu 2. Quyet dinh nay ce, hieu lye ke tir ngay 102.

Dieu 3. Doan kiem tra theo Quyet dinh s6 va ....(3) , thd twang don vi trien khai thuc hien 'dem tra (2) c6 trach nhiem thuc hien Quyet dinh nay./.

Noi nhPn: - Nhu Dieu 3; -Lau: VT, Ten don vi.

THU TRUING DO'N VI (Kg ghi ho ten, (long dau)

Ghi

(I); Truang hop KTSTQ tai try set ca quan hai quan: Ghi rd ten ca quan hai quan; Tnrang hop KTSTQ tai try so: nguOi khai hai quan: Ghi ro ten nguai khai hai quan — Ten chit hang h6a, dai ly lam thit tpc hai quan, ten to clarc, ca. than dugc chn hang Ma ny quyen thirc hien thii tpc hai quan.

Cuc twang Cuc KTSTQ hoac Chi cpc tracing Chi cpc KTSTQ (trong Waiting hqp quyet dinh kiem tra tai try so ngutti khai hal quan do Tiing cue throng TCHQ hoc Cuc tnrOng cpc HQ ban hanh). (3) Ten ngtrbi khai hal quan — Ten chit hang h6a, dai 1St lam thii hai quan, ten t6 chit; ca than &Inc chit hang h6a uy quyen that hien din tuc hai quan.

456

Mitt so: 08/2015-KTSTQ

CO QUAN CHU QUAN CAP TREN CQNG HOA 3CA HO CHU NORIA VITT NAM CO QUAN LAP BIEN BAN (I)

Km 14p - Tty do - II3nh phtic

St): /BB-HC

BIEN BAN KIEM TRA

Horn nay, hai gia phut ngay thang nam

Chipg tai 1/ Ong (ba): Chnt vn• Dan vi 2/ Ong (ba). Chile vv. Don vi

Da lam viac 1/Ong(ba): Nam sinh Qugc tich Chitc danh• Cong ty Dia chi: Giay CMND/HO chigu so: Ngay cap: Nai cap. 2/ NOi dung kiam tra:

Bien ban kat thud vao hai Bien ban duct 14p thanh ban, mai ban g6m to, cap nQi dung va gia tri nhu nhau, da giao cho 01 ban. Sau khi doe bien ban, nhang nguoi as mg dang y ve not dung bien ban va ding kY vao bien ban.

Y kian ba sung khac (nau co) (2):

TRAM GIA LAM VIEC(3) NGU'UI THAM GIA KIEM TRAM (4, ghi r5 h9 ten) (K)5, ghi ro h9 ten)

(2) Nhang ngtrai co )1 kiln Mac vI not dung hien ban phai nen fi lien czia mink, lfi do c6 fi kien kluic, kfi va ghi r5 hp ten. 0 ) Thanh phcin tham gia la danh sach c6 nhein old dupt cti- lam vlec voi doan kiem tra tat bien ban cdpg be guyit Binh kilm tra. Truing hop dab dien c6 tham guye'n kfi bien ban phai kfi ghi r5 ho ten, ch2ic vu va clang dciu nia ngtrai khai hal quan.to

‘ ) Thanh phan tham gia la thanh vien doan kilm tra tai guyit dinh kilin tra. Trzrerng hap trzremg doan kilm tra kfi

tren bien bcin ghi r5 auk danh try& ng doan.

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CO QUAN CHU QUAN CAP TREN CO QUAN LAP BIEN BAN (1)

Mau Asa 09/2015-KTSTQ

CQNG HOA xA HQI CHU NOKIA VIET NAM iNic 14p - Tv do - H3nh phtic

86: /BB-HC

BIEN BAN C6NG BO QUYET DINH KIEM TRA

HOrn nay vao hei ngay thang nam tai

I. DO din ca quan hai quan c6 cac Ong (ba): 1. Ong (ba) Chirc vu• , Tnreng doan kiem tra 2. Ong (ba) Chile vw , Pho tnremg Doan (nett co)

3. Ong (ba) , thanh vien.

4. II. Ten dan II &rye kiem tra 1- Ong (ba) Chuc vu•

2- Ong (ba) Chirc vu•

Ist0 dung nhw sau: 1. Tnremg Doan kiem tra &Ong ba Quyet dinh kiem tra: - Cong ba toan van Quyet dinh KTSTQ; gioi thieu thanh vien trong Doan;

Quan triet muc dich, you cau cuoc kiem tra; Nhiem vu, quyen han cua Tnriarng doan, thanh vien doan; Quyen va nghia vu cua di5i tugng kiem tra;

- Cac you call cna Doan kiem tra. 2. Hai ben thong nhAt phuang phap, each thire lam viec.

3. Danh sach ca nhan duce ngueri khai hai quan ci tham gia cung cap ha sa, tai lieu, lam viec va 14T Nen ban vOi Doan kiem tra (ghi re ho va ten, chirc danh, so chimg mirth thu).

Nguiri khai hai quan da kiem tra ky toan b0 nOi dung dm guy& dinh kiem tra va cOng nhan la dung va &mg Si flop nhan quyet dinh kiem tra.

Bi8n ban ket tit& vao hai gia ding ngay. Bien ban duce lap thanh ban, mei ban gam t&, ce nOi dung va gia

tri nhu nhau, da giao cho 01 ban. Sau khi doe bi8n ban, nherng nguiri có mat clang y ve nOi dung hien ban va

ding IcSr vao bien ban.

DA! DIEN THEO PHAP LUAT CUA NGU OT KHAI HAI QUAN (2) (1c, ghi r5 hp ten, dong dein)

HAI DIEN CO QUAN HAI QUAN (Kfi, ghi ro hp ten)

458

Phq Ivc IX BIEU MAU BAN HA NH THEO QUY DINH TAI LUAT HAI QUAN NAM

2014 VA NGHI DINH SO 08/2015/ND-CP (Ban hanh kem Thong tie so 38/2015/TT-BTC ngay 25/3/2015 caa BO Tai chinh)

TT Ten Bieu mail SO hi4u

1 Ban ke hang h6a qua canh khong qua lath th6 &At Mau s6 01 lien.

2 Bang ke tam nhap hoac tam xuat container/b6n mem Yong.

Mau so 02

3 Dan de nghi thanh lap dia diem (kho ngoai quan, dia diem thu gom hang le, dia. diem lam thu lye hai quan tai cang xuat khau, nhap khau hang Itha dugc thanh lap trong nOi dia, kho hang kh8ng keo dai, dia diem lam thit We hai quan ngoai dm khau, dia diem kiem tra tap trung).

NFL so 03

4 Bao cao tinh hinh dung nguyen lieu dua vao, ,sir Mau so 04 dua ra kho bao thue theo qu9.

5 Bao cao tinh hinh sir dung dua vao, dua ra kho bao thue theo nam.

Mau so 05

459

t

Mail 0.1

BAN ICE HANG HOA QUA CANH (Ban lint ccr quan hai quan)

1. Don vi kink doanh dich vu qua canh: 2. Phirung tien van. - Ten phuang tien: so hi'eu/chuyen

- Ngay nhap canh: / / - Cang do hang - Dia diem, th6i gian luu kho:

3. Giay phepua. canh neu co): - SO ngay giayhe ngay hi ul c I- PHAN Kt KHAI HANG NHAP CANT! H- PHAN Kt KHAI HANG XUAT CANH

SO TT

SO van don

Tong s6 cont

Loai cont s6

con•t,

so seal hang tau

Trong luting mg (k'gs)

Ten h Ten, dia chi

chil hang Ten PTVT

Ngay A

xuat canh

,t Nu6c xua

cart

Ghi chit (Etch trang hang He) 20' 40' khac

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) • • • •• • • •••

T ,ng tong : ......

Ngay thang nein: (1cY ten, clang dau)

Ngay ..... thcing nam (1cY ten, clang dau)

III- XAC NHAN CIPJA HAI QUAN CU'A KHAU NHAP Ngay ....thang nam

(19, ten, doing dau cong cluic)

IV- THANH KHOAN CiJA HAI QUAN CeA KHAU NHAP

Ngay ....thing nam (19, ten, doing dclu cong chat)

Ghi chti: -COt (7): Ghi loaf hang hocz chung nhat, vi du: hang van phong ph Om, tap hoa, my pham, chivy pluim, -COt (12): Ghi m61 so btu 3, vE cont hang h6a nine: hang cla throe gia co, (long g6i lai, ... (Stu co)

460

4c. Mau so 0/ BAN ICE HANG HOA QUA CANH

(Thin hat nguth khai hai quan) 1. Dun vi kinh doanh dich vu qua canh: 2. Phucmg tien van tai: - Ten phucmg tien: so hieu/chuyen

-Ngay nhap canh' / / - Gang q6 hang - Dia diem, then gian luu kho:

3. , ‘ . he qua canh neu co): - SO n¢ay giayhe ngay hi u hie I- PHAN Kt KHAI HANG NHAP CANH II- PHAN Kt KHAI HANG XUAT CANH

SO TT

SO van don

T6ng so cont

Loai cont so

cont,e so

seal hang tau

Trong luong (kgs)

Ten ha'ng Ten, dia chi

chit hang Ten PTVT

Ngly A

xuat canh Nu& xuat

canh

Ghi chit (tinh trang hang hoa) 20' 40' khac

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)

• • • - • • —

T ,ng tong : ......

Ngay thang nam (42 ten, doing dclu doanh nghiep) (42

Ngay thing nam ten, clang dent doanh nghiep)

III- XAC NHAN CUA HAI QUAN cia KHAU Ngay ....thang nam.....

(42 ten, 'long ddu cling char)

NHAP IV- THANH ICHOAN CUA HAI QUAN CIYA KHAU NHAP

Ngay ....thong nam (4/ ten, thing ddu gong chart)

Ghi chti: - Cot (7): Ghi loci hang hoa chung nhdt, vi dy: hang van phong pham, tap hots, my phcim, age pham,... - COt 02): Ghi mat so hat p ye cont hang Ma nine: hang da &tor gia ca, thing goi lgi,...(nEu co)

461

BANG KE TAM NHA:P HOAC TAM XUAT CONTAINER/BON MEM RONG Matcs4 02

(Btin Hai quan hm) r4

1. Nguakkhai hai quan (ghi ten, dia chi, ma s6 thue): 2. Hap dong (neu co) so - 3. Chi cpc Hai quan nai lam thil tuc tam nhap hoac tam xuat: 4. Thai Ilan dang ngay tam nhap: / / ngay tai xuat / / 5. Thai han clang ngay tam xuat: / / ngay tai nhap / /

SO luting container / ban mem tam nhb

hofic turn xuat Container / blin mem tai xuat hoc tai nlikr

SO Wong container / bOn mem chtra tai xuat ho4c

tai nii4 Ngiriri khai hai quan

(ky', ghi ft ho ten)

Cling chat hai quan

(kY, clang dciu gong chtic) 20 feet 40 feet loui , ,

muse

20 feet 40 feet loaf ithic 20 feet 40 feet loai • Ngly SO Itrung Ngly SO km Ngly ' chic So Wrung

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

Ngay thcing nom (16) HQ XAC NHAN THANH KHOAN

(Icy ten, clang dou cling cluk)

Ngdy (hang nom (15) NGUtil KHAI HAI QUAN

(ky ten, clang dou)

Huirng don sir dung: - Bang ke nay dung chung cho tam nhap hoac tam xuat, khi khai tam nhap thi gach be chit tam xuat va ngugc lai; - COt (1), (2), (3): Nguai khai hai quan ghi tong so container / bon mem timg loaf khiSam nhap hoac tam xuat, ky vao muc (15); - Cac cOt (4), (5), (6), (7), (8) va (9): Ngutri khai hai quan khai so lacing container / bon mem tai xuat hoac tai nhap tang lan; so luting con tai cOt (10), (11), (12) va ky vao cot (13); - Cot (14) cong chirc hai quan ky xac nhan timg lan theo not dung khai,caa ngtrai khai hai quan to cOt (4) den cOt (12); - Khi luting container / bon mem tam nhap-tai xuat het hoac tam xuat-tai nhap het thi cong chirc hai quan ky xac nhan tai muc (16).

462

Mau so 02 BANG KE TAM NI1311 HO4C TAM XUAT CONTAINER/BON MEM BONG

(Ban ngmai khai hat quan ltru)

1. Ngtr&i,lchai hai quan (ghi ten, dia chi, ma so time): , 2. Hop &Ong (nen co) so. ; 3. Chi cue Hai quan nai lam thit tic tam nhap hoac tam xuat: ; 4. Thai han Bang ky: ngay tam nhap: / / ngay tai xuat / / 5. Thai han clang 141: ngay tam xuat: / / ngay tai nhap / /

SO luong container / bon mem tam nhlap

hit tam meat Container / blin mem tai xuat hoac tai nicap

SO lusyng container / blin min clura tai xuat hoac

tai nhap Ngiroi khai

hai quan acji, ghi r5 hp

ten)

Cong chat hai quan r

(10 clang dclu tong clk) 20 feet 40 feet

loai ; khac

20 feet 40 feet Mai khfic 20 feet 40 feet .

!coal khac Noy SO liming Ngly SO twang Ngay So hrong

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14)

Ngay (hang nam (16) HQ XAC NHAN THANH KHOAN

(70, thing dau cong chav)

Ngay thong nam (15) NGtroi KHAI HAI QUAN

(795 ten, clang cau)

Hirifing tin sir clang: - Bang ke nay cinng chung cho tam nhap hoac tam xuat, khi khai tam nhap thi gash be chit tam xuat va ngugc lai; - COt (1), (2), (3): Nguai khai hai quan ghi tong so container / ben mem fling loaf khi tam nhap hoac tam xuat, ky vao muc (15);

Cac cOt (4), (5), (6), (7), (8) va (9): Nguei khai hai quan khai so luting container / bon mem tai xuat Ileac tai nhap tang ran; so luting con lai cot (10), (11), (12) va ky vac) cOt (13);

COt (14) &Ong chIrc hai quan ky,xac nhan timg Ian then nOi dung khairctia ngued khai hai quantacOt (4) den cOt (12); Khi so lucmg container / ben mem tam nhap-tai xuat het hoac tam xuat-tai nhap het thi cling eh& hai quan ky xac nhan tai mac (16).

463

Miiu so 03

TEN DOANH NGHIEP CQNG HOA XA HQI CHIT NGHiA VIVI NAM Doc 14p-Tkr do-Hanh phtic

ngay thcing nam

DON MN THANH LAP

Kinh - Tong cue Hai quan; - Cue Hai quan tinh, TP....

1. Doanh nghi§p xin thanh - Ten doanh nghiep • Ma so thug • - Try ser chinh tai • - SO dien the* : SO fax • Giay chimg than (tang IcY kinh doanh so • ngay thang nam

Ca quan cap : Nganh ngh8 kinh doanh • (chi ke nganh nghe kinh doanh lien quan den

dieu kien thanh lap dia diem) . 2. Xin thanh 14p (1) tai 3. Khu vtyc thanh 14p dia diem co then tich : m2 .

Tong dien tich: m2, trong 46: - Dien tich nha kho: m2; - Di"8n tich bai : m 2 . - Dien tich kho china tang vat (neu c6): m2;

- Van phong lam vies cna Hai quan kho : m2;

- Cac ding trinh pin.; try (neu co) m2

4. HO so' kern theo don : - Gidy chUng nhan dang IcY kinh doanh : 01 ban chup; - Chung tir,hop phap ye quyen sir dung kho, bai : 01 ban chup; - Sa do thiet ke khu vuc kho, bai: 01 ban chup;

• • •••

Cam doan cac not dung tren la idling. Cam ket chap hanh ya Jive hien dung cac quy dinh phap luat ye hoat do, ng ciaa ....(1).

GIAM DOC DOANH NGHIEP (195, ghi r5 Iv ten, clang dint)

GM chi": (1) Ghi ten dia diem de nghi thanh lap (dia diem lam this tie hal quan, dia diem kiem tra hang hea xuat khAu, nhap khau a net dia, kho ngoai quan, kho hang !thong kdo dai)

(1)

464

t V>

r64

Mau se; 4

BANG BAO cAo TINH HINH Sfc DUNG NGUYEN LIEU, VAT TU DUA VAO, DUA RA ICHO BAO TRUE Ky bio clo: Qut..... Nat—.

Ten, ma st to chitc, ca nhan• Dia chi. Don vi Hai quan lam tlui We:...

STT Ten nguyen Wu, vat 114'u

Ma HS

Dun vi tinh

Luang NL, VT ton kho

, dau WI

Lung NL, VT nh4p kho

trong 14

Luang NL,VT %nit kho trong kir

Luling NL, VT ton kho

cuOi Irk

Luling NL, VT du kien nW p

kho trong kk Uri •

L 2 NL,VT dtr kien .• - •

dung trong k5r toi su

(2) (3) (4) (5) (6) (7) (8) (9) (10) (1)

1 Nguyen lieu 1 2 Nguyen lieu 2 3 Via lieu 1 4 Vat lieu 2

Ngay thcing nam

NGUltrl DAI DIEN THEO PHAP LUAT CUA TO CHUG, CA NHAN (KI), ghi ro ha ten)

465

Mau so 5

BAO CAO QUYET TOAN TINH BINH sir DUNG NGUYEN LIEU, VAT TY DU'A VAO, DIVA RA ICHO BAO TRUE THEO NAM Ky bio clo: Nfim.....

Ten, ma s6 t6 ohne, ca nnan• Dia • Don vi Hai quan lam thil

Stt

Nguyen lieu, vet ttr Hang hofi xuat khan

chii Ten nguyen lieu, v54 to

Ma HS

Dan vi tinh

Ten kho diu 14 HS

Nhep kho trong k3r

Xuat kho trong k3, cutii kt

san phim Ten kho Ghi

Ma HS SO hrcing

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1 Nguyen lieu 1 2 Nguyen lieu 2 3 Vat lieu 1 4 Vet lieu 2

NG11.161 DAI DIEN THEO PTIAP LU4T CUA TO CHTTYC, CA Mikis' I

(K35, ghi hp ten)

Ghi chit: TO chive, ea nhan th6ng ke tong s6 to khai nhap khan, tong s6 to, khai xuat khan trong ky kern theo bao cao nay.

Documents

SO: 38 /2015/TT-BTC Ha Nat, ngay 25 thong 3 nom 2015 38- 2015.BTC.pdfCan cif Nghl dinh so 12/2015/ND-CP ngay 12 thong 2 nom 2015 cita Chink pita quy Binh chi tilt thi hanh Ludt sera