{"id":10681,"date":"2024-12-18T11:25:35","date_gmt":"2024-12-18T04:25:35","guid":{"rendered":"https:\/\/beskare.vn\/nhung-dieu-can-biet-khi-ap-ma-hs-code\/"},"modified":"2024-12-18T15:59:47","modified_gmt":"2024-12-18T08:59:47","slug":"nhung-dieu-can-biet-khi-ap-ma-hs-code","status":"publish","type":"post","link":"https:\/\/beskare.vn\/en\/nhung-dieu-can-biet-khi-ap-ma-hs-code\/","title":{"rendered":"NH\u1eeeNG \u0110I\u1ec0U C\u1ea6N BI\u1ebeT KHI \u00c1P M\u00c3 HS CODE"},"content":{"rendered":"\t\t
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NH\u1eeeNG \u0110I\u1ec0U C\u1ea6N BI\u1ebeT KHI \u00c1P M\u00c3 HS CODE<\/strong><\/h4>\n<\/p>\n

M\u00e3 HS code \u0111\u00f3ng ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c khai b\u00e1o h\u1ea3i quan, tuy nhi\u00ean c\u00f3 v\u00e0i tr\u01b0\u1eddng h\u1ee3p s\u1ebd b\u1ecb khai sai m\u00e3 HS code. V\u1eady khai sai m\u00e3 HS code c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? H\u00e3y c\u00f9ng Beskare Logistics<\/b><\/a> t\u00ecm hi\u1ec3u v\u1ec1 nh\u1eefng th\u00f4ng tin v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed ch\u1ecbu ph\u1ea1t khi khai sai m\u00e3 HS Code nh\u00e9!<\/p>\n<\/p>\n

I\/ HS Code l\u00e0 g\u00ec?<\/strong><\/p>\n

HS Code, hay c\u00f2n g\u1ecdi l\u00e0 “H\u1ec7 th\u1ed1ng h\u00e0i h\u00f2a m\u00f4 t\u1ea3 v\u00e0 m\u00e3 h\u00f3a h\u00e0ng h\u00f3a”, l\u00e0 m\u1ed9t h\u1ec7 th\u1ed1ng chu\u1ea9n qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n lo\u1ea1i c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a trong th\u01b0\u01a1ng m\u1ea1i to\u00e0n c\u1ea7u. H\u1ec7 th\u1ed1ng n\u00e0y do T\u1ed5 ch\u1ee9c H\u1ea3i quan Th\u1ebf gi\u1edbi (WCO) ph\u00e1t tri\u1ec3n v\u00e0 duy tr\u00ec, nh\u1eb1m t\u1ea1o s\u1ef1 th\u1ed1ng nh\u1ea5t trong vi\u1ec7c \u0111\u1ecbnh danh v\u00e0 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.<\/p>\n<\/p>\n

M\u1ed7i m\u00e3 HS Code bao g\u1ed3m 8 ch\u1eef s\u1ed1, \u0111\u01b0\u1ee3c chia th\u00e0nh 4 ph\u1ea7n r\u00f5 r\u00e0ng: ph\u1ea7n, ch\u01b0\u01a1ng, ph\u00e2n nh\u00f3m v\u00e0 ph\u00e2n nh\u00f3m ph\u1ee5. C\u1ee5 th\u1ec3, hai ch\u1eef s\u1ed1 \u0111\u1ea7u ti\u00ean x\u00e1c \u0111\u1ecbnh “ph\u1ea7n”, hai ch\u1eef s\u1ed1 ti\u1ebfp theo l\u00e0 “ch\u01b0\u01a1ng”, ti\u1ebfp theo l\u00e0 “ph\u00e2n nh\u00f3m” (hai ch\u1eef s\u1ed1 k\u1ebf ti\u1ebfp), v\u00e0 cu\u1ed1i c\u00f9ng l\u00e0 “ph\u00e2n nh\u00f3m ph\u1ee5” (hai ch\u1eef s\u1ed1 cu\u1ed1i c\u00f9ng). Trong \u0111\u00f3, ba ph\u1ea7n \u0111\u1ea7u (6 ch\u1eef s\u1ed1 \u0111\u1ea7u ti\u00ean) mang t\u00ednh ch\u1ea5t qu\u1ed1c t\u1ebf, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chung tr\u00ean to\u00e0n th\u1ebf gi\u1edbi, c\u00f2n hai ch\u1eef s\u1ed1 cu\u1ed1i c\u00f9ng c\u1ee7a m\u00e3 HS Code c\u00f3 th\u1ec3 thay \u0111\u1ed5i t\u00f9y theo quy \u0111\u1ecbnh c\u1ee7a t\u1eebng qu\u1ed1c gia.<\/p>\n<\/p>\n

H\u1ec7 th\u1ed1ng HS Code kh\u00f4ng ch\u1ec9 gi\u00fap ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c m\u00e0 c\u00f2n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c qu\u1ea3n l\u00fd th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c quy \u0111\u1ecbnh h\u1ea3i quan.<\/p>\n<\/p>\n

II\/ C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u1eed ph\u1ea1t khi khai b\u00e1o sai HS Code<\/strong><\/h4>\n<\/p>\n

M\u00e3 HS Code \u0111\u00f3ng vai tr\u00f2 thi\u1ebft y\u1ebfu trong qu\u00e1 tr\u00ecnh xu\u1ea5t nh\u1eadp kh\u1ea9u, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c lo\u1ea1i thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed li\u00ean quan. Do \u0111\u00f3, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u00e3 HS Code kh\u00f4ng ch\u1ec9 y\u00eau c\u1ea7u s\u1ef1 am hi\u1ec3u s\u00e2u s\u1eafc v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt c\u1ee7a t\u1eebng s\u1ea3n ph\u1ea9m, m\u00e0 c\u00f2n \u0111\u00f2i h\u1ecfi kinh nghi\u1ec7m th\u1ef1c t\u1ebf trong vi\u1ec7c ph\u00e2n t\u00edch v\u00e0 \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh h\u1ea3i quan.<\/p>\n<\/p>\n

Tuy nhi\u00ean, trong th\u1ef1c t\u1ebf, \u0111\u00f4i khi v\u1eabn x\u1ea3y ra sai s\u00f3t trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 HS Code, \u0111\u1eb7c bi\u1ec7t khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 t\u00ednh ch\u1ea5t ho\u1eb7c \u0111\u1eb7c t\u00ednh c\u1ee7a m\u1eb7t h\u00e0ng. Nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1ea7m l\u1eabn v\u00e0 \u00e1p d\u1ee5ng m\u00e3 HS Code kh\u00f4ng ch\u00ednh x\u00e1c, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c t\u00ednh thu\u1ebf v\u00e0 c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng quan.<\/p>\n<\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh d\u01b0\u1edbi \u0111\u00e2y:
\u2022 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 127\/2013\/ N\u0110-CP ng\u00e0y 15\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.
\u2022 Th\u00f4ng t\u01b0 155\/2016\/TT-BTC ng\u00e0y 20\/10\/2016 quy \u0111\u1ecbnh v\u1ec1 chi ti\u1ebft thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 127\/2013\/ N\u0110-CP ng\u00e0y 15\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7.
\u2022 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2016\/ N\u0110-CP ng\u00e0y 26\/05.2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 127\/ 2013\/N\u0110-CP.
S\u1ebd quy \u0111\u1ecbnh nh\u1eefng m\u1ee9c x\u1eed l\u00fd x\u1eed ph\u1ea1t vi ph\u1ea1m khi sai m\u00e3 HS code trong m\u1ed7i tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3.<\/p>\n<\/p>\n

\"\"<\/p>\n

<\/h4>\n

III\/ Quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t khi khai sai m\u00e3 HS code<\/strong><\/h4>\n<\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7, c\u00e1c tr\u01b0\u1eddng h\u1ee3p khi sai m\u00e3 HS Code s\u1ebd th\u01b0\u1eddng c\u00f3 nh\u1eefng quy \u0111\u1ecbnh x\u1eed ph\u1ea1t sau<\/p>\n<\/p>\n

Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t<\/strong><\/p>\n

C\u0103n c\u01b0 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2016\/N\u0110-CP ng\u00e0y 26\/05\/2016 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 127\/2013\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan nh\u01b0 sau :<\/p>\n<\/p>\n

Theo \u0110i\u1ec1u 3<\/strong><\/p>\n<\/p>\n

1.Th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf trong l\u0129nh v\u1ef1c h\u1ea3i quan:<\/strong><\/p>\n

\u0110\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh l\u00e0 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf ch\u01b0a \u0111\u1ebfn m\u1ee9c truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1, h\u00e0nh vi khai sau d\u1eabn \u0111\u1ebfn thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c t\u0103ng s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c mi\u1ec5n, gi\u1ea3m, ho\u00e0n th\u00ec th\u1eddi hi\u1ec7u x\u1eed ph\u1ea1t l\u00e0 05 n\u0103m, k\u1ec3 t\u1eeb ng\u00e0y th\u1ef1c hi\u1ec7n h\u00e0nh vi vi ph\u1ea1m.<\/p>\n

Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t<\/strong><\/p>\n

T\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 155\/2016\/TT-BTC ng\u00e0y 20\/10\/2016 t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 12 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 127\/2013\/N\u0110-CP ng\u00e0y 15\/10\/2013 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u00e0 c\u01b0\u1ee1ng ch\u1ebf thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan. V\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/016\/N\u0110-CP ng\u00e0y 26\/05\/2016 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 127\/2013\/N\u0110-CP, c\u1ee5 th\u1ec3:<\/p>\n

2. X\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi khai sai m\u00e3 s\u1ed1 thu\u1ebf, thu\u1ebf su\u1ea5t, m\u1ee9c thu\u1ebf:<\/strong><\/p>\n

\u0110i\u1ec3m b Kho\u1ea3n 1 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan h\u01b0\u1edbng d\u1eabn v\u1ec1 m\u00e3 s\u1ed1, thu\u1ebf su\u1ea5t, m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 c\u00f9ng t\u00ean g\u1ecdi, m\u00e3 s\u1ed1, thu\u1ebf su\u1ea5t, m\u1ee9c thu\u1ebf h\u00e0ng h\u00f3a vi ph\u1ea1m b\u1eb1ng m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c sau:<\/p>\n

a.1) C\u01a1 quan h\u1ea3i quan \u0111\u00e3 c\u00f3 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1, thu\u1ebf su\u1ea5t, m\u1ee9c thu\u1ebf.<\/p>\n

a.2) C\u01a1 quan h\u1ea3i quan \u0111\u00e3 x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1, thu\u1ebf su\u1ea5t, m\u1ee9c thu\u1ebf h\u00e0ng h\u00f3a v\u00e0 ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf,\u2026<\/p>\n<\/p>\n

N\u1ebfu khai sai m\u00e3 s\u1ed1, thu\u1ebf su\u1ea5t th\u00ec s\u1ebd t\u00f9y v\u00e0o t\u00ednh ch\u1ea5t h\u00e0nh vi vi ph\u1ea1m, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb xem x\u00e9t x\u1eed ph\u1ea1t t\u1ea1i \u0110i\u1ec1u 8, \u0110i\u1ec1u 13 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 127\/2013\/N\u0110-CP ng\u00e0y 15\/10\/2013 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2013\/N\u0110-CP ng\u00e0y 26\/5\/2016.
Tr\u01b0\u1eddng h\u1ee3p h\u00e0nh vi doanh nghi\u1ec7p khai \u0111\u00fang t\u00ean h\u00e0ng h\u00f3a nh\u01b0ng khai sai m\u00e3 HS, thu\u1ebf l\u1ea7n \u0111\u1ea7u th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo Kho\u1ea3n 6 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 27\/2013\/N\u0110-CP ng\u00e0y 15\/10\/2013 v\u00e0 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 45\/2013\/N\u0110-CP ng\u00e0y 26\/5\/2016. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<\/p>\n

\u0110i\u1ec1u 4: Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/strong><\/p>\n

\u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi khai h\u1ea3i quan l\u1ea7n \u0111\u1ea7u l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t nh\u1eadp kh\u1ea9u lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u00f3, khai \u0111\u00fang t\u00ean h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh v\u1ec1 khai h\u1ea3i quan nh\u01b0ng khai sai m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam; khai sai thu\u1ebf su\u1ea5t, m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u00f3 theo Bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/p>\n<\/p>\n

\u0110i\u1ec1u 5: Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c h\u1ea3i quan<\/strong><\/p>\n

Khai \u0111\u00fang t\u00ean h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u nh\u01b0ng khai sai m\u00e3 s\u1ed1, thu\u1ebf su\u1ea5t l\u1ea7n \u0111\u1ea7u.<\/p>\n

Th\u1eddi gian n\u1ed9p thu\u1ebf<\/p>\n

T\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 42 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/03\/2015 quy \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n

C\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 01\/7\/2013, C\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c th\u00ec th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh l\u00e0 ng\u00e0y c\u01a1 quan h\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf.<\/p>\n<\/p>\n

C\u00e1c t\u1edd khai h\u1ea3i quan \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y 01\/7\/2013, c\u01a1 quan h\u1ea3i quan \u1ea5n \u0111\u1ecbnh ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p th\u00ec th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n thu\u1ebf \u1ea5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng theo th\u1eddi h\u1ea1n n\u1ed9p thu\u1ebf c\u1ee7a t\u1edd khai \u0111\u00f3.
X\u1eed l\u00fd vi\u1ec7c ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 106 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i) nh\u01b0 sau:<\/p>\n

\u201c Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1eadm n\u1ed9p ti\u1ec1n thu\u1ebf so v\u1edbi th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, th\u1eddi h\u1ea1n gia h\u1ea1n n\u1ed9p thu\u1ebf, th\u1eddi h\u1ea1n ghi trong th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf, th\u1eddi h\u1ea1n trong quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n thu\u1ebf v\u00e0 ti\u1ec1n ch\u1eadm n\u1ed9p theo m\u1ee9c b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ch\u1eadm n\u1ed9p.<\/p>\n<\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ti\u1ec1n thu\u1ebf ph\u00e1t sinh tr\u01b0\u1edbc ng\u00e0y 1\/7\/2016 m\u00e0 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u01b0a n\u1ed9p v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, k\u1ec3 c\u1ea3 kho\u1ea3n ti\u1ec1n n\u1ee3 thu\u1ebf \u0111\u01b0\u1ee3c truy thu qua k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c chuy\u1ec3n sang \u00e1p d\u1ee5ng m\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y t\u1eeb ng\u00e0y 1\/7\/2016\u201d.<\/p>\n<\/p>\n

\"\"<\/p>\n

<\/h4>\n

<\/h4>\n

IV\/ C\u00e1ch x\u1eed l\u00fd khi sai m\u00e3 HS code<\/strong><\/h4>\n<\/p>\n

M\u00e3 HS code l\u00e0 m\u1ed9t ph\u1ea7n quy\u1ebft \u0111\u1ecbnh \u0111\u1ebfn m\u1ee9c thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p t\u1ea1i c\u01a1 quan h\u1ea3i quan. V\u00ec th\u1ebf, n\u1ebfu sai m\u00e3 HS code s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ed1 ti\u1ec1n thu\u1ebf m\u00e0 doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p n\u1ebfu c\u00f3 sai s\u00f3t. C\u00e1ch x\u1eed l\u00fd khi khai sai m\u00e3 HS code khi c\u00f3 s\u1ef1 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/p>\n<\/p>\n

\u0110\u1ec3 s\u1eeda \u0111\u1ed5i m\u00e3 HS code sau khi t\u1edd khai \u0111\u00e3 th\u00f4ng quan th\u00ec n\u00ean s\u1eed d\u1ee5ng t\u1edd khai AMA \u2013 \u0110\u0103ng k\u00fd b\u1ed5 sung thay \u0111\u1ed5i thu\u1ebf tr\u00ean ph\u1ea7n m\u1ec1m ECUS5 sau khi c\u00f3 \u00fd ki\u1ebfn tham kh\u1ea3o c\u1ee7a c\u01a1 quan h\u1ea3i quan. T\u1ea1i t\u1edd khai AMA s\u1ebd c\u00f3 m\u1ee5c \u0111\u1ec3 khai s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u1ec1 thu\u1ebf v\u00e0 c\u00e1c th\u00f4ng tin v\u1ec1 d\u00f2ng h\u00e0ng, t\u00ean h\u00e0ng, m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 l\u01b0\u1ee3ng,\u2026<\/p>\n<\/p>\n

V\/ Khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h4>\n<\/p>\n

\u0110\u1ec3 khai b\u1ed5 sung, s\u1eeda \u0111\u1ed5i m\u00e3 HS code c\u1ea7n ph\u1ea3i tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan h\u1ea3i quan n\u01a1i doanh nghi\u1ec7p \u0111\u0103ng k\u00fd. Tuy nhi\u00ean s\u1ebd c\u00f3 nh\u1eefng b\u01b0\u1edbc c\u01a1 b\u1ea3n nh\u01b0 sau:<\/p>\n

Khai b\u1ed5 sung t\u1edd khai AMA tr\u00ean h\u1ec7 th\u1ed1ng khai b\u00e1o h\u1ea3i quan ECUS5. T\u1ea1i t\u1edd khai b\u1ed5 sung s\u1ebd c\u00f3 nh\u1eefng m\u1ee5c m\u00e0 doanh nghi\u1ec7p c\u1ea7n thay \u0111\u1ed5i \u0111\u1ec3 kh\u00f4ng b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu\u1ebf su\u1ea5t. Doanh nghi\u1ec7p v\u00e0o menu \u201cT\u1edd khai h\u1ea3i quan \/ Khai b\u00e1o b\u1ed5 sung\u201d ho\u1eb7c tab \u201cK\u1ebft qu\u1ea3 x\u1eed l\u00fd t\u1edd khai\u201d sau \u0111\u00f3 th\u1ef1c hi\u1ec7n nh\u1eadp c\u00e1c n\u1ed9i dung c\u1ea7n thay \u0111\u1ed5i theo h\u01b0\u1edbng d\u1eabn tr\u00ean h\u1ec7 th\u1ed1ng.<\/p>\n<\/p>\n

Sau \u0111\u00f3, khai s\u1eeda \u0111\u1ed5i b\u1ed5 sung tr\u00ean d\u1ecbch v\u1ee5 c\u00f4ng theo \u0111\u01b0\u1eddng link : https:\/\/pus.customs.gov.vn\/ . Ti\u1ebfn h\u00e0nh \u0111i\u1ec1n th\u00f4ng tin ch\u00ednh x\u00e1c v\u00e0 c\u1ee5 th\u1ec3 nh\u1eefng th\u00f4ng tin c\u1ea7n s\u1eeda \u0111\u1ed5i b\u1ed5 sung. \u0110\u00ednh k\u00e8m nh\u1eefng ch\u1ee9ng t\u1eeb li\u00ean quan v\u00e0 c\u00f3 t\u00ednh ch\u00ednh x\u00e1c cao. Sau khi n\u1ed9p h\u1ed3 s\u01a1 l\u00ean d\u1ecbch v\u1ee5 c\u00f4ng th\u00ec ch\u1edd k\u1ebft qu\u1ea3 x\u1eed l\u00fd c\u1ee7a c\u01a1 quan h\u1ea3i quan.<\/p>\n<\/p>\n

Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y \u0111\u00e3 cung c\u1ea5p cho anh ch\u1ecb th\u00f4ng tin v\u1ec1 vi\u1ec7c \u00e1p m\u00e3 HS code cho h\u00e0ng ho\u00e1 xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/p>\n

N\u1ebfu c\u00f3 th\u00eam c\u00e2u h\u1ecfi ho\u1eb7c c\u1ea7n h\u1ed7 tr\u1ee3, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i. Beskare Logistics<\/b><\/a> v\u1edbi \u0111\u1ed9i ng\u0169 nh\u00e2n vi\u00ean h\u01a1n 10 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c xu\u1ea5t nh\u1eadp kh\u1ea9u s\u1ebd h\u1ed7 tr\u1ee3 t\u1eadn t\u00ecnh v\u00e0 chu \u0111\u00e1o, gi\u00fap anh ch\u1ecb nh\u1eadp kh\u1ea9u l\u00f4 h\u00e0ng m\u1ed9t c\u00e1ch nhanh ch\u00f3ng nh\u1ea5t!<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

NH\u1eeeNG \u0110I\u1ec0U C\u1ea6N BI\u1ebeT KHI \u00c1P M\u00c3 HS CODE M\u00e3 HS code \u0111\u00f3ng ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c khai b\u00e1o h\u1ea3i quan, tuy nhi\u00ean c\u00f3 v\u00e0i tr\u01b0\u1eddng h\u1ee3p s\u1ebd b\u1ecb khai sai m\u00e3 HS code. V\u1eady khai sai m\u00e3 HS code c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? H\u00e3y c\u00f9ng Beskare Logistics t\u00ecm hi\u1ec3u v\u1ec1 nh\u1eefng th\u00f4ng tin […]<\/p>\n","protected":false},"author":1,"featured_media":10654,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[26],"tags":[],"class_list":["post-10681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en"],"uagb_featured_image_src":{"full":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13.jpg",700,500,false],"thumbnail":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13-150x150.jpg",150,150,true],"medium":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13-300x214.jpg",300,214,true],"medium_large":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13.jpg",700,500,false],"large":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13.jpg",700,500,false],"1536x1536":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13.jpg",700,500,false],"2048x2048":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13.jpg",700,500,false],"menu-24x24":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13-24x17.jpg",24,17,true],"menu-36x36":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13-36x26.jpg",36,26,true],"menu-48x48":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/12\/a1-13-48x34.jpg",48,34,true]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/beskare.vn\/en\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"NH\u1eeeNG \u0110I\u1ec0U C\u1ea6N BI\u1ebeT KHI \u00c1P M\u00c3 HS CODE M\u00e3 HS code \u0111\u00f3ng ph\u1ea7n quan tr\u1ecdng trong vi\u1ec7c khai b\u00e1o h\u1ea3i quan, tuy nhi\u00ean c\u00f3 v\u00e0i tr\u01b0\u1eddng h\u1ee3p s\u1ebd b\u1ecb khai sai m\u00e3 HS code. V\u1eady khai sai m\u00e3 HS code c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng? H\u00e3y c\u00f9ng Beskare Logistics t\u00ecm hi\u1ec3u v\u1ec1 nh\u1eefng th\u00f4ng tin…","_links":{"self":[{"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts\/10681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/comments?post=10681"}],"version-history":[{"count":3,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts\/10681\/revisions"}],"predecessor-version":[{"id":10684,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts\/10681\/revisions\/10684"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/media\/10654"}],"wp:attachment":[{"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/media?parent=10681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/categories?post=10681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/tags?post=10681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}