{"id":6244640,"date":"2021-10-26T08:57:38","date_gmt":"2021-10-26T08:57:38","guid":{"rendered":"https:\/\/yp.vn\/?p=6244640"},"modified":"2021-10-26T15:57:38","modified_gmt":"2021-10-26T08:57:38","slug":"nhung-van-de-phap-luat-ve-xuat-khau-nhap-khau-hang-hoa","status":"publish","type":"post","link":"https:\/\/yp.vn\/nhung-van-de-phap-luat-ve-xuat-khau-nhap-khau-hang-hoa\/","title":{"rendered":"Nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ?"},"content":{"rendered":"<p>[vc_row widthopt=&#8221;&#8221; fixedbg=&#8221;&#8221; footerrow=&#8221;&#8221;][vc_column][vc_column_text]<\/p>\n<h1 class=\"main-title entry-title\" style=\"text-align: center;\">Nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ?<\/h1>\n<p>&nbsp;<\/p>\n<h3><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row widthopt=&#8221;&#8221; fixedbg=&#8221;&#8221; footerrow=&#8221;&#8221;][vc_column][vc_empty_space][vc_single_image image=&#8221;6244642&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][vc_column_text]<\/p>\n<p style=\"text-align: center;\"><em>\u1ea2nh minh h\u1ecda<\/em><\/p>\n<h3><strong><a href=\"https:\/\/yp.vn\/nganh-nghe\/tu-van-dich-vu-112\/tu-van-luat-su\/\">T\u01b0 v\u1ea5n lu\u1eadt xu\u1ea5t nh\u1eadp kh\u1ea9u<\/a><\/strong> cho nh\u1eefng ng\u01b0\u1eddi thi\u1ebfu kinh nghi\u1ec7m.<\/h3>\n<p>1. C\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/p>\n<ul>\n<li>Lu\u1eadt H\u1ea3i quan 2014<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP<\/li>\n<li>Th\u00f4ng t\u01b0 s\u1ed1 22\/2014\/TT-BTC<\/li>\n<li>Th\u00f4ng t\u01b0 128\/2013\/TT-BTC<\/li>\n<li>Th\u00f4ng t\u01b0 s\u1ed1 172\/2010\/TT-BTC<\/li>\n<li>Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2005<\/li>\n<li>Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2008<\/li>\n<li>Lu\u1eadt Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t s\u1eeda \u0111\u1ed5i 2014<\/li>\n<li>Quy\u1ebft \u0111\u1ecbnh s\u1ed1 36\/2011\/Q\u0110-TTg V\u1ec1 vi\u1ec7c ban h\u00e0nh m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u xe \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 15 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng \u0111\u00e3 qua s\u1eed d\u1ee5ng<\/li>\n<li>Th\u00f4ng t\u01b0 s\u1ed1 83\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam<\/li>\n<li>Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t n\u0103m 2008<\/li>\n<li>Th\u00f4ng t\u01b0 s\u00f4\u0301 06\/2011\/TT-BYT<\/li>\n<li>Th\u00f4ng t\u01b0 103\/2015\/TT-BTC<\/li>\n<li>Th\u00f4ng t\u01b0 39\/2014\/TT-BTC H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5<\/li>\n<li>C\u00f4ng v\u0103n 1332\/TCT-NV2 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 u\u1ef7 th\u00e1c XNK<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row widthopt=&#8221;&#8221; fixedbg=&#8221;&#8221; footerrow=&#8221;&#8221;][vc_column][vc_column_text]Th\u1ee9 nh\u1ea5t, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. Xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh n\u00ean khi \u0111\u0103ng k\u00fd kinh doanh doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3. Tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh m\u1edbi \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 187\/2013\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 quy\u1ec1n kinh doanh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00f3 l\u00e0:<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp c\u1ee7a n\u01b0\u1edbc ngo\u00e0i (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 th\u01b0\u01a1ng nh\u00e2n):<\/p>\n<p>+ Tr\u1eeb h\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c, th\u01b0\u01a1ng nh\u00e2n \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<p>+ Chi nh\u00e1nh th\u01b0\u01a1ng nh\u00e2n \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo \u1ee7y quy\u1ec1n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty v\u00e0 chi nh\u00e1nh c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam:<\/p>\n<p>C\u00e1c th\u01b0\u01a1ng nh\u00e2n, c\u00f4ng ty, chi nh\u00e1nh khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, ngo\u00e0i vi\u1ec7c ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u00f2n th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, c\u00e1c cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam trong c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean v\u00e0 l\u1ed9 tr\u00ecnh do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f4ng b\u1ed1.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n, khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00f3.<\/p>\n<p>Nh\u01b0 v\u1eady, xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh n\u00ean khi \u0111\u0103ng k\u00fd kinh doanh doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee5 th\u1ec3. Khi doanh nghi\u1ec7p mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec Doanh nghi\u1ec7p ch\u1ec9 k\u00ea khai \u0111\u0103ng k\u00fd th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u201cXu\u1ea5t nh\u1eadp kh\u1ea9u\u201d. Th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u hay kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i m\u1ea1ng \u0111\u0103ng k\u00fd kinh doanh qu\u1ed1c gia.v.v\u2026 \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng v\u1edbi nhi\u1ec1u c\u01a1 quan nh\u01b0 c\u01a1 quan Thu\u1ebf, H\u1ea3i quan&#8230; Tuy ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u l\u00e0 quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u00e1p lu\u1eadt doanh nghi\u1ec7p nh\u01b0ng khi th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng n\u00e0y th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1p l\u00fd li\u00ean quan nh\u01b0 th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan h\u1ea3i quan, c\u01a1 quan thu\u1ebf\u2026<\/p>\n<p>Th\u1ee9 nh\u1ea5t, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ed1i v\u1edbi ch\u1ee7 th\u1ec3 nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a. Xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh n\u00ean khi \u0111\u0103ng k\u00fd kinh doanh doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 c\u1ee5 th\u1ec3. Tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh m\u1edbi \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u. Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 187\/2013\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 quy\u1ec1n kinh doanh xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u00f3 l\u00e0:<\/p>\n<h3 id=\"-doi-voi-thuong-nhan-viet-nam-khong-co-von-dau-tu-truc-tiep-cua-nuoc-ngoai-duoi-day-goi-tat-la-thuong-nhan\">&#8211; \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n Vi\u1ec7t Nam kh\u00f4ng c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u1ef1c ti\u1ebfp c\u1ee7a n\u01b0\u1edbc ngo\u00e0i (d\u01b0\u1edbi \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 th\u01b0\u01a1ng nh\u00e2n):<\/h3>\n<p>+ Tr\u1eeb h\u00e0ng h\u00f3a thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt kh\u00e1c, th\u01b0\u01a1ng nh\u00e2n \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o ng\u00e0nh ngh\u1ec1 \u0111\u0103ng k\u00fd kinh doanh.<\/p>\n<p>+ Chi nh\u00e1nh th\u01b0\u01a1ng nh\u00e2n \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo \u1ee7y quy\u1ec1n c\u1ee7a th\u01b0\u01a1ng nh\u00e2n.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi th\u01b0\u01a1ng nh\u00e2n c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i, c\u00f4ng ty v\u00e0 chi nh\u00e1nh c\u00f4ng ty n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam:<\/p>\n<p>C\u00e1c th\u01b0\u01a1ng nh\u00e2n, c\u00f4ng ty, chi nh\u00e1nh khi ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, ngo\u00e0i vi\u1ec7c ph\u1ea3i tu\u00e2n theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a c\u00f2n th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh kh\u00e1c c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan, c\u00e1c cam k\u1ebft c\u1ee7a Vi\u1ec7t Nam trong c\u00e1c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean v\u00e0 l\u1ed9 tr\u00ecnh do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f4ng b\u1ed1.<\/p>\n<p>&#8211; \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n, khi xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ngo\u00e0i vi\u1ec7c th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t nh\u1eadp kh\u1ea9u, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111i\u1ec1u ki\u1ec7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u00f3.<\/p>\n<p>Nh\u01b0 v\u1eady, xu\u1ea5t nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i l\u00e0 ng\u00e0nh ngh\u1ec1 kinh doanh n\u00ean khi \u0111\u0103ng k\u00fd kinh doanh doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd ng\u00e0nh ngh\u1ec1 kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u c\u1ee5 th\u1ec3. Khi doanh nghi\u1ec7p mu\u1ed1n ho\u1ea1t \u0111\u1ed9ng kinh doanh xu\u1ea5t nh\u1eadp kh\u1ea9u th\u00ec Doanh nghi\u1ec7p ch\u1ec9 k\u00ea khai \u0111\u0103ng k\u00fd th\u00f4ng tin \u0111\u0103ng k\u00fd thu\u1ebf l\u00e0 c\u00f3 ho\u1ea1t \u0111\u1ed9ng \u201cXu\u1ea5t nh\u1eadp kh\u1ea9u\u201d. Th\u00f4ng tin v\u1ec1 vi\u1ec7c doanh nghi\u1ec7p c\u00f3 \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u hay kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1ea1i m\u1ea1ng \u0111\u0103ng k\u00fd kinh doanh qu\u1ed1c gia.v.v\u2026 \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c li\u00ean th\u00f4ng v\u1edbi nhi\u1ec1u c\u01a1 quan nh\u01b0 c\u01a1 quan Thu\u1ebf, H\u1ea3i quan&#8230; Tuy ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u l\u00e0 quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u00e1p lu\u1eadt doanh nghi\u1ec7p nh\u01b0ng khi th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng n\u00e0y th\u00ec doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c ho\u1ea1t \u0111\u1ed9ng ph\u00e1p l\u00fd li\u00ean quan nh\u01b0 th\u1ee7 t\u1ee5c v\u1edbi c\u01a1 quan h\u1ea3i quan, c\u01a1 quan thu\u1ebf\u2026<\/p>\n<p>Th\u1ee9 hai, \u0111i\u1ec1u ki\u1ec7n v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u m\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111\u00f3 l\u00e0:<\/p>\n<p>&#8211; H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo gi\u1ea5y ph\u00e9p, th\u01b0\u01a1ng nh\u00e2n mu\u1ed1n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p c\u1ee7a B\u1ed9, ng\u00e0nh li\u00ean quan;<\/p>\n<p>H\u00e0ng h\u00f3a mu\u1ed1n ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea5t nhi\u00ean c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 li\u00ean quan \u0111\u1ebfn lo\u1ea1i h\u00e0ng h\u00f3a m\u00e0 doanh nghi\u1ec7p s\u1ebd ti\u1ebfn h\u00e0nh nh\u1eadp kh\u1ea9u. V\u00ed d\u1ee5 \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 th\u1ef1c ph\u1ea9m th\u00ec c\u1ea7n \u0111\u00e1p \u1ee9ng nh\u1eefng y\u00eau c\u1ea7u v\u1ec1 v\u1ec7 sinh an to\u00e0n th\u1ef1c ph\u1ea9m, c\u1ea7n c\u00f3 s\u1ef1 c\u1ea5p ph\u00e9p c\u1ee7a C\u1ee5c v\u1ec7 sinh an to\u00e0n th\u1ef1c ph\u1ea9m; h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 s\u1ea3n ph\u1ea9m y t\u1ebf th\u00ec c\u1ea7n s\u1ef1 ki\u1ec3m \u0111\u1ecbnh c\u1ee7a B\u1ed9 Y t\u1ebf;\u2026 Nh\u01b0 v\u1eady, v\u1edbi m\u1ed7i lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3 n\u1ebfu ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh c\u1ea7n cung c\u1ea5p gi\u1ea5y ph\u00e9p th\u00ec doanh nghi\u1ec7p c\u1ea7n ti\u1ebfn h\u00e0nh nh\u1eefng th\u1ee7 t\u1ee5c theo quy \u0111\u1ecbnh.<\/p>\n<p>&#8211; H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u1ea3i b\u1ea3o \u0111\u1ea3m c\u00e1c quy \u0111\u1ecbnh li\u00ean quan v\u1ec1 ki\u1ec3m d\u1ecbch, an to\u00e0n th\u1ef1c ph\u1ea9m v\u00e0 ti\u00eau chu\u1ea9n, quy chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng, ph\u1ea3i ch\u1ecbu s\u1ef1 ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n tr\u01b0\u1edbc khi th\u00f4ng quan;<\/p>\n<p>Lu\u1eadt ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a n\u0103m 2007 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00f3 l\u00e0:<\/p>\n<p>+ H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 ti\u00eau chu\u1ea9n \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (v\u1ec1 bao b\u00ec h\u00e0ng h\u00f3a; nh\u00e3n h\u00e0ng h\u00f3a; t\u00e0i li\u1ec7u k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a) v\u00e0 ghi nh\u00e3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 nh\u00e3n h\u00e0ng h\u00f3a;<\/p>\n<p>+ H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c nh\u00f3m 2 ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 h\u1ee3p quy, ch\u1ee9ng nh\u1eadn h\u1ee3p quy theo quy chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u1ee9ng li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, s\u1ea3n ph\u1ea9m cu\u1ed1i c\u00f9ng b\u1edfi t\u1ed5 ch\u1ee9c ch\u1ee9ng nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn theo quy \u0111\u1ecbnh: Vi\u1ec7c th\u1eeba nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, v\u00f9ng l\u00e3nh th\u1ed5 do c\u00e1c b\u00ean t\u1ef1 tho\u1ea3 thu\u1eadn; Vi\u1ec7c th\u1eeba nh\u1eadn k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00f9 h\u1ee3p ph\u1ee5c v\u1ee5 qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean ho\u1eb7c tho\u1ea3 thu\u1eadn qu\u1ed1c t\u1ebf m\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam k\u00fd k\u1ebft;<\/p>\n<p>+ H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c nh\u00f3m 2 kh\u00f4ng \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec khi nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c gi\u00e1m \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ec9 \u0111\u1ecbnh ho\u1eb7c \u0111\u01b0\u1ee3c th\u1eeba nh\u1eadn theo quy \u0111\u1ecbnh tr\u00ean;<\/p>\n<p>+ H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u thu\u1ed9c nh\u00f3m 2 ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng khi nh\u1eadp kh\u1ea9u theo n\u1ed9i dung quy \u0111\u1ecbnh: Ki\u1ec3m tra k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 s\u1ef1 ph\u00f9 h\u1ee3p, nh\u00e3n h\u00e0ng h\u00f3a, d\u1ea5u h\u1ee3p chu\u1ea9n, d\u1ea5u h\u1ee3p quy v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u1ea7n ki\u1ec3m tra; Th\u1eed nghi\u1ec7m m\u1eabu theo ti\u00eau chu\u1ea9n \u0111\u00e3 c\u00f4ng b\u1ed1 \u00e1p d\u1ee5ng, quy chu\u1ea9n k\u1ef9 thu\u1eadt t\u01b0\u01a1ng \u1ee9ng khi c\u1ea7n thi\u1ebft.<\/p>\n<p>&#8211; H\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean, ch\u1ec9 ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u t\u1ea1i Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/p>\n<p>Danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh 187\/2013\/N\u0110-CP. \u0110\u01b0\u01a1ng nhi\u00ean, \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0ng h\u00f3a thu\u1ed9c danh m\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u th\u00ec doanh nghi\u1ec7p kh\u00f4ng ti\u1ebfn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/p>\n<p>Sau khi xa\u0301c \u0111i\u0323nh \u0111\u01b0\u01a1\u0323c ha\u0300ng ho\u0301a ma\u0300 ba\u0323n co\u0301 nhu c\u00e2\u0300u nh\u00e2\u0323p kh\u00e2\u0309u t\u01b0\u0300 n\u01b0\u01a1\u0301c ngoa\u0300i v\u00ea\u0300 Vi\u00ea\u0323t Nam \u0111a\u0301p \u01b0\u0301ng ca\u0301c y\u00eau c\u00e2\u0300u tr\u00ean, ti\u00ea\u0301n ha\u0300nh th\u01b0\u0323c hi\u00ea\u0323n thu\u0309 tu\u0323c ha\u0309i quan theo ca\u0301c n\u00f4\u0323i dung sau:<\/p>\n<p>Tri\u0300nh t\u01b0\u0323 th\u01b0\u0323c hi\u00ea\u0323n:<\/p>\n<p>Ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai b\u00e1o, n\u1ed9p v\u00e0 xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a v\u1edbi h\u1ea3i quan c\u1eeda kh\u1ea9u \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c v\u00e0 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft th\u00f4ng quan v\u1edbi c\u01a1 quan H\u1ea3i quan c\u1eeda kh\u1ea9u theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p>B\u01b0\u1edbc 1: Ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai b\u00e1o t\u1edd khai h\u1ea3i quan n\u1ed9p v\u00e0 xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u1edbi h\u1ea3i quan c\u1eeda kh\u1ea9u \u0111\u1ed3ng th\u1eddi xu\u1ea5t tr\u00ecnh h\u00e0ng h\u00f3a \u0111\u1ec3 Hai quan c\u1eeda kh\u1ea9u ki\u1ec3n tra, gi\u00e1m s\u00e1t, \u0111\u1ed1i chi\u1ebfu v\u1edbi khai b\u00e1o c\u1ee7a ch\u1ee7 h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo (n\u1ebfu c\u00f3) theo quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, t\u1ea1m nh\u1eadp-t\u00e1i xu\u1ea5t, t\u1ea1m xu\u1ea5t-t\u00e1i nh\u1eadp, qu\u00e1 c\u1ea3nh qua bi\u00ean gi\u1edbi theo quy \u0111\u1ecbnh.<\/p>\n<p>B\u01b0\u1edbc 2: C\u01a1 quan H\u1ea3i quan ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 do ch\u1ee7 h\u00e0ng ho\u1eb7c ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p v\u00e0 xu\u1ea5t tr\u00ecnh v\u00e0 th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ec3 ki\u1ec3m tra, gi\u00e1m s\u00e1t \u0111\u1ed1i chi\u1ebfu x\u00e1c \u0111\u1ecbnh s\u1ef1 ph\u00f9 h\u1ee3p gi\u1eefa th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a v\u1edbi khai b\u00e1o c\u1ee7a ch\u1ee7 h\u00e0ng tr\u00ean t\u1edd khai h\u1ea3i quan v\u00e0 h\u1ed3 s\u01a1 k\u00e8m theo \u0111\u1ec3 gi\u1ea3i quy\u1ebft c\u00e1c ch\u1ebf \u0111\u1ed9 thu\u1ebf, l\u1ec7 ph\u00ed (n\u1ebfu c\u00f3), x\u1eed l\u00fd vi ph\u1ea1m (n\u1ebfu c\u00f3) v\u00e0 quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan qua bi\u00ean gi\u1edbi theo tr\u00ecnh t\u1ef1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00ecnh h\u00e0ng h\u00f3a xu\u1ea5t, nh\u1eadp c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh.<\/p>\n<p>C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n: Tr\u1ef1c ti\u1ebfp t\u1ea1i tr\u1ee5 s\u1edf Chi c\u1ee5c H\u1ea3i quan c\u1eeda kh\u1ea9u.<\/p>\n<p>Tha\u0300nh ph\u00e2\u0300n, s\u00f4\u0301 l\u01b0\u01a1\u0323ng h\u00f4\u0300 s\u01a1 (\u0111\u00f4\u0301i v\u01a1\u0301i ha\u0300ng nh\u00e2\u0323p kh\u00e2\u0309u) &#8211; g\u00f4\u0300m 01 b\u00f4\u0323:<\/p>\n<p>&#8211; T\u1edd khai h\u1ea3i quan: S\u1eed d\u1ee5ng t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo T\u1edd khai H\u1ea3i quan do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>\n<p>&#8211; C\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan, quy tr\u00ecnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh, tr\u1eeb v\u1eadn \u0111\u01a1n v\u00e0 h\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i.<\/p>\n<p>&#8211; Ph\u1ea3i c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn ki\u1ec3m d\u1ecbch y t\u1ebf do c\u01a1 quan ki\u1ec3m d\u1ecbch y t\u1ebf c\u1ea5p (\u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m d\u1ecbch y t\u1ebf); v\u00e0 Gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m tra nh\u00e0 n\u01b0\u1edbc v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n ph\u1ea3i ki\u1ec3m tra.<\/p>\n<p>&#8211; H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u qua bi\u00ean gi\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u n\u1ebfu c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo tho\u1ea3 thu\u1eadn song ph\u01b0\u01a1ng gi\u1eefa Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u00e0 Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc c\u00f3 chung bi\u00ean gi\u1edbi; vi\u1ec7c khai b\u00e1o h\u1ea3i quan, n\u1ed9p gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1 (C\/O) \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u, th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC ng\u00e0y 10\/9\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 45\/2007\/TT-BTC ng\u00e0y 07 th\u00e1ng 5 n\u0103m 2007 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng nh\u1eadp kh\u1ea9u ph\u1ea3i xu\u1ea5t tr\u00ecnh Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1-C\/O (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng tr\u1ecb gi\u00e1 l\u00f4 h\u00e0ng (FOB) kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 200 USD).<\/p>\n<p>&#8211; Ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt H\u1ea3i quan hi\u1ec7n h\u00e0nh.<\/p>\n<p>&#8211; L\u01b0u y\u0301: (Theo quy \u0111i\u0323nh ta\u0323i khoa\u0309n 2 \u0110i\u00ea\u0300u 24 va\u0300 khoa\u0309n 1,2 \u0110i\u00ea\u0300u 29 Lu\u00e2\u0323t Ha\u0309i Quan 2014)<\/p>\n<p>+ Ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan l\u00e0 ch\u1ee9ng t\u1eeb gi\u1ea5y ho\u1eb7c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed. Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n v\u00e0 khu\u00f4n d\u1ea1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/p>\n<p>+ Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, r\u00f5 r\u00e0ng c\u00e1c ti\u00eau ch\u00ed th\u00f4ng tin t\u1edd khai h\u1ea3i quan.<\/p>\n<p>+ Khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/p>\n<p>Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft: Trong 08 gi\u1edd h\u00e0nh ch\u00ednh\/ng\u00e0y; n\u1ebfu h\u1ebft gi\u1edd h\u00e0nh ch\u00ednh m\u00e0 l\u00f4 h\u00e0ng ch\u01b0a ki\u1ec3m tra xong th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c l\u00e0m ngo\u00e0i gi\u1edd h\u00e0nh ch\u00ednh cho xong.<\/p>\n<p>\u0110\u00f4\u0301i v\u01a1\u0301i vi\u00ea\u0323c la\u0300m thu\u0309 tu\u0323c ha\u0309i quan \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u00ea\u0309 nh\u00e2\u0323p kh\u00e2\u0309u ha\u0300ng ho\u0301a theo Th\u00f4ng t\u01b0 s\u00f4\u0301 22\/2014\/TT-BTC, y\u00eau c\u00e2\u0300u:<\/p>\n<p>H\u00f4\u0300 s\u01a1 ha\u0309i quan \u0111i\u00ea\u0323n t\u01b0\u0309:\u200b<\/p>\n<p>1. H\u1ed3 s\u01a1 h\u1ea3i quan bao g\u1ed3m:<\/p>\n<p>a) T\u1edd khai h\u1ea3i quan (d\u1ea1ng \u0111i\u1ec7n t\u1eed).<\/p>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i xu\u1ea5t tr\u00ecnh, n\u1ed9p b\u1ea3n gi\u1ea5y theo y\u00eau c\u1ea7u c\u1ee7a c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, t\u1edd khai h\u1ea3i quan \u0111i\u00ea\u0323n t\u01b0\u0309 \u0111\u01b0\u1ee3c in ra gi\u1ea5y theo m\u1eabu T\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>b) C\u00e1c ch\u1ee9ng t\u1eeb \u0111i k\u00e8m t\u1edd khai (d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c v\u0103n b\u1ea3n gi\u1ea5y): theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt H\u1ea3i quan.<\/p>\n<p>2. H\u1ed3 s\u01a1 ph\u1ea3i n\u1ed9p cho c\u01a1 quan H\u1ea3i quan \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1 ho\u1eb7c ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 s\u1ed1 128\/2013\/TT-BTC ng\u00e0y 10 th\u00e1ng 9 n\u0103m 2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u (Th\u00f4ng t\u01b0 128\/2013\/TT-BTC), ri\u00eang t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed.<\/p>\n<p>&#8211; L\u01b0u y\u0301:<\/p>\n<p>+ Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh khai h\u1ea3i quan, ng\u01b0\u01a1\u0300i khai ha\u0309i quan ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan H\u1ea3i quan c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 2 Ph\u1ee5 l\u1ee5c II k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n<p>+ Th\u00f4ng tin \u0111\u0103ng k\u00fd tr\u01b0\u1edbc c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef tr\u00ean H\u1ec7 th\u1ed1ng t\u1ed1i \u0111a l\u00e0 07 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00f3 s\u1eeda ch\u1eefa cu\u1ed1i c\u00f9ng.<\/p>\n<p>+ Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c t\u1ef1 s\u1eeda ch\u1eefa c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc tr\u00ean H\u1ec7 th\u1ed1ng va\u0300 kh\u00f4ng gi\u01a1\u0301i ha\u0323n s\u00f4\u0301 l\u00e2\u0300n s\u1eeda ch\u1eefa.<\/p>\n<p>Khai ha\u0309i quan:<\/p>\n<p>1. Sau khi \u0111\u0103ng k\u00fd tr\u01b0\u1edbc th\u00f4ng tin h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan ti\u1ebfp nh\u1eadn th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n khai h\u1ea3i quan.<\/p>\n<p>Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ki\u1ec3m tra n\u1ed9i dung th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt khi s\u1eed d\u1ee5ng th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb H\u1ec7 th\u1ed1ng \u0111\u1ec3 khai h\u1ea3i quan.<\/p>\n<p>2. Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd th\u00f4ng tin khai h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ph\u00e1p lu\u1eadt c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/p>\n<p>3. Nguy\u00ean t\u1eafc khai h\u1ea3i quan:<\/p>\n<p>a) M\u00f4\u0323t t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c khai t\u1ed1i \u0111a 50 d\u00f2ng h\u00e0ng. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t l\u00f4 h\u00e0ng c\u00f3 tr\u00ean 50 d\u00f2ng h\u00e0ng, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai b\u00e1o tr\u00ean nhi\u1ec1u t\u1edd khai;<\/p>\n<p>b) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo c\u00e1c lo\u1ea1i h\u00ecnh kh\u00e1c nhau ph\u1ea3i khai tr\u00ean t\u1edd khai h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u kh\u00e1c nhau theo t\u1eebng lo\u1ea1i h\u00ecnh t\u01b0\u01a1ng \u1ee9ng;<\/p>\n<p>c) M\u1ed9t t\u1edd khai h\u1ea3i quan ch\u1ec9 khai b\u00e1o cho m\u1ed9t h\u00f3a \u0111\u01a1n;<\/p>\n<p>d) H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, mi\u00ea\u0303n thu\u1ebf, gi\u1ea3m thu\u1ebf so v\u1edbi quy \u0111\u1ecbnh th\u00ec khi khai h\u1ea3i quan ph\u1ea3i khai s\u1ed1 danh mu\u0323c mi\u00ea\u0303n thu\u1ebf; m\u00e3 mi\u1ec5n, gia\u0309m thu\u1ebf, kh\u00f4ng ch\u1ecbu thu\u1ebf va\u0300 s\u00f4\u0301 ti\u00ea\u0300n thu\u00ea\u0301 \u0111\u01b0\u01a1\u0323c gia\u0309m;<\/p>\n<p>\u0111) Ng\u01b0\u1eddi khai h\u1ea3i quan khai t\u1edd khai tr\u1ecb gi\u00e1 v\u00e0 n\u1ed9p cho c\u01a1 quan H\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i Quy\u1ebft \u0111\u1ecbnh s\u1ed1 30\/2008\/Q\u0110-BTC ng\u00e0y 21 th\u00e1ng 5 n\u0103m 2008 v\u00e0 Th\u00f4ng t\u01b0 182\/2012\/TT-BTC ng\u00e0y 25 th\u00e1ng 10 n\u0103m 2012. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi \u0111\u00e3 khai th\u00f4ng tin tr\u1ecb gi\u00e1 tr\u00ean T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0 H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf th\u00ec ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i khai v\u00e0 n\u1ed9p t\u1edd khai tr\u1ecb gi\u00e1.<\/p>\n<p>2\/.c\u00e1c lo\u1ea1i thu\u1ebf ph\u1ea3i n\u1ed9p<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a khi nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u1ec1 Vi\u1ec7t Nam th\u00ec s\u1ebd ph\u1ea3i ch\u1ecbu c\u00e1c lo\u1ea1i thu\u1ebf, ph\u00ed nh\u01b0 sau:<\/p>\n<p>Th\u1ee9 nh\u1ea5t, Thu\u1ebf nh\u1eadp kh\u1ea9u<\/p>\n<p>Thu\u1ebf nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf m\u00e0 m\u1ed9t qu\u1ed1c gia hay v\u00f9ng l\u00e3nh th\u1ed5 \u0111\u00e1nh v\u00e0o h\u00e0ng h\u00f3a c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb n\u01b0\u1edbc ngo\u00e0i trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u. Khi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (t\u00e0u th\u1ee7y, m\u00e1y bay, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 hay \u0111\u01b0\u1eddng s\u1eaft) \u0111\u1ebfn c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi (c\u1ea3ng h\u00e0ng kh\u00f4ng qu\u1ed1c t\u1ebf, c\u1ea3ng s\u00f4ng qu\u1ed1c t\u1ebf hay c\u1ea3ng bi\u1ec3n qu\u1ed1c t\u1ebf, c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi b\u1ed9) th\u00ec c\u00e1c c\u00f4ng ch\u1ee9c h\u1ea3i quan s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra h\u00e0ng h\u00f3a so v\u1edbi khai b\u00e1o trong t\u1edd khai h\u1ea3i quan \u0111\u1ed3ng th\u1eddi t\u00ednh s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i thu theo c\u00e1c c\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 quy \u0111\u1ecbnh tr\u01b0\u1edbc.<\/p>\n<p>Thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u00e1p d\u1ee5ng chung cho t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng. M\u1ed7i m\u1eb7t h\u00e0ng c\u00f3 m\u1ed9t m\u1ee9c thu\u1ebf kh\u00e1c nhau theo quy \u0111\u1ecbnh c\u1ee7a ch\u00ednh ph\u1ee7 n\u01b0\u1edbc nh\u1eadp.<\/p>\n<p>Thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng, g\u1ed3m thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i, thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng.<\/p>\n<p>1. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng m\u1eb7t h\u00e0ng t\u1ea1i Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, \u0111\u1eb7c bi\u1ec7t: Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi Vi\u1ec7t Nam.<\/p>\n<p>2. Thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c trong quan h\u1ec7 th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam theo th\u1ec3 ch\u1ebf khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do, li\u00ean minh thu\u1ebf quan ho\u1eb7c \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho giao l\u01b0u th\u01b0\u01a1ng m\u1ea1i bi\u00ean gi\u1edbi v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t kh\u00e1c: Thu\u1ebf su\u1ea5t th\u00f4ng th\u01b0\u1eddng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc, nh\u00f3m n\u01b0\u1edbc ho\u1eb7c v\u00f9ng l\u00e3nh th\u1ed5 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u1ed1i x\u1eed t\u1ed1i hu\u1ec7 qu\u1ed1c v\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi Vi\u1ec7t Nam.<\/p>\n<p>3. Thu\u1ebf su\u1ea5t nh\u1eadp kh\u1ea9u th\u00f4ng th\u01b0\u1eddng. Theo \u0111i\u1ec1u 1 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf s\u1ebd l\u00e0:<\/p>\n<p>H\u00e0ng h\u00f3a trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau \u0111\u00e2y l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, tr\u1eeb h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/p>\n<p>3.1. H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u, bi\u00ean gi\u1edbi Vi\u1ec7t Nam bao g\u1ed3m: h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, c\u1ea3ng bi\u1ec3n, c\u1ea3ng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf, b\u01b0u \u0111i\u1ec7n qu\u1ed1c t\u1ebf v\u00e0 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p>3.2. H\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c \u0111\u01b0a t\u1eeb th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc v\u00e0o khu phi thu\u1ebf quan v\u00e0 t\u1eeb khu phi thu\u1ebf quan v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc.<\/p>\n<p>Khu phi thu\u1ebf quan bao g\u1ed3m: khu ch\u1ebf xu\u1ea5t, doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t, kho b\u1ea3o thu\u1ebf, khu b\u1ea3o thu\u1ebf, kho ngo\u1ea1i quan, khu kinh t\u1ebf th\u01b0\u01a1ng m\u1ea1i \u0111\u1eb7c bi\u1ec7t, khu th\u01b0\u01a1ng m\u1ea1i \u2013 c\u00f4ng nghi\u1ec7p v\u00e0 c\u00e1c khu v\u1ef1c kinh t\u1ebf kh\u00e1c \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7, c\u00f3 quan h\u1ec7 mua b\u00e1n trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa khu n\u00e0y v\u1edbi b\u00ean ngo\u00e0i l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n<p>3.3. H\u00e0ng h\u00f3a mua b\u00e1n, trao \u0111\u1ed5i kh\u00e1c \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n<p>Nh\u1eefng h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p thu\u1ebf theo Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 thi h\u00e0nh Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi m\u1ee9c thu\u1ebf 20%;<\/p>\n<p>Th\u1ee9 hai, Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec1u 2, Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 13\/2008\/QH12 th\u00ec Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 thu\u1ebf t\u00ednh tr\u00ean gi\u00e1 tr\u1ecb t\u0103ng th\u00eam c\u1ee7a h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh t\u1eeb s\u1ea3n xu\u1ea5t, l\u01b0u th\u00f4ng \u0111\u1ebfn ti\u00eau d\u00f9ng.<\/p>\n<p>V\u00e0 \u0110i\u1ec1u 3 v\u1ec1 \u0110\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf<\/p>\n<p>H\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ti\u00eau d\u00f9ng \u1edf Vi\u1ec7t Nam l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, tr\u1eeb c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 c\u1ee7a Lu\u1eadt n\u00e0y.<\/p>\n<p>Th\u1ee9 ba, Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t<\/p>\n<p>\u0110\u00e2y l\u00e0 m\u1ed9t lo\u1ea1i thu\u1ebf gi\u00e1n thu, \u0111\u00e1nh v\u00e0o m\u1ed9t s\u1ed1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf theo qui \u0111\u1ecbnh c\u1ee7a lu\u1eadt thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t. Thu\u1ebf \u0111\u01b0\u1ee3c c\u1ea5u th\u00e0nh trong gi\u00e1 c\u1ea3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 do ng\u01b0\u1eddi ti\u00eau d\u00f9ng ch\u1ecbu khi mua h\u00e0ng h\u00f3a, s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5.<\/p>\n<p>L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a m\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng l\u00e0 kh\u00e1c nhau.<\/p>\n<p>Th\u1ee9 t\u01b0, L\u1ec7 ph\u00ed l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1, kho\u1ea3n 1 \u0110i\u1ec1u 3 v\u00e0 Bi\u1ec3u m\u1ee9c thu l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c h\u1ea3i quan ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 172\/2010\/TT-BTC ng\u00e0y 02\/11\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh th\u00ec: l\u1ec7 ph\u00ed l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u\/ nh\u1eadp kh\u1ea9u) l\u00e0 20.000 \u0111\u1ed3ng\/T\u1edd khai.[\/vc_column_text][\/vc_column][\/vc_row][vc_row widthopt=&#8221;&#8221; fixedbg=&#8221;&#8221; footerrow=&#8221;&#8221;][vc_column][vc_column_text]Ngu\u1ed3n: luatminhkhue.vn[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row widthopt=&#8221;&#8221; fixedbg=&#8221;&#8221; footerrow=&#8221;&#8221;][vc_column][vc_column_text] Nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p lu\u1eadt v\u1ec1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a ? &nbsp; [\/vc_column_text][\/vc_column][\/vc_row][vc_row widthopt=&#8221;&#8221; fixedbg=&#8221;&#8221; footerrow=&#8221;&#8221;][vc_column][vc_empty_space][vc_single_image image=&#8221;6244642&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][vc_column_text] \u1ea2nh minh h\u1ecda T\u01b0 v\u1ea5n lu\u1eadt xu\u1ea5t nh\u1eadp kh\u1ea9u cho nh\u1eefng ng\u01b0\u1eddi thi\u1ebfu kinh nghi\u1ec7m. 1. C\u01a1 s\u1edf ph\u00e1p l\u00fd: Lu\u1eadt H\u1ea3i quan 2014 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 187\/2013\/N\u0110-CP Th\u00f4ng t\u01b0&#8230; <a class=\"view-article\" href=\"https:\/\/yp.vn\/nhung-van-de-phap-luat-ve-xuat-khau-nhap-khau-hang-hoa\/\">Xem b\u00e0i vi\u1ebft<\/a><\/p>\n","protected":false},"author":175,"featured_media":6244642,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ep_exclude_from_search":false,"footnotes":""},"categories":[2505],"tags":[],"class_list":["post-6244640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tu-van-luat"],"acf":[],"_links":{"self":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/posts\/6244640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/users\/175"}],"replies":[{"embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/comments?post=6244640"}],"version-history":[{"count":0,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/posts\/6244640\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/media\/6244642"}],"wp:attachment":[{"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/media?parent=6244640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/categories?post=6244640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yp.vn\/KmOMlj66m\/wp\/v2\/tags?post=6244640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}