{"id":5886,"date":"2024-07-12T15:51:21","date_gmt":"2024-07-12T08:51:21","guid":{"rendered":"https:\/\/beskare.vn\/thu-tuc-nhap-khau-xuc-xich\/"},"modified":"2024-07-30T13:37:12","modified_gmt":"2024-07-30T06:37:12","slug":"thu-tuc-nhap-khau-xuc-xich","status":"publish","type":"post","link":"https:\/\/beskare.vn\/en\/thu-tuc-nhap-khau-xuc-xich\/","title":{"rendered":"TH\u1ee6 T\u1ee4C NH\u1eacP KH\u1ea8U X\u00daC X\u00cdCH"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5886\" class=\"elementor elementor-5886 elementor-4305\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42d231f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42d231f3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a1c834c\" data-id=\"6a1c834c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53931e70 elementor-widget elementor-widget-text-editor\" data-id=\"53931e70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Quy tr\u00ecnh nh\u1eadp kh\u1ea9u x\u00fac x\u00edch theo Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (ng\u00e0y 25\/3\/2015) v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo 39\/2018\/TT-BTC (ng\u00e0y 20\/04\/2018) y\u00eau c\u1ea7u m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ch\u00ednh trong b\u1ed9 h\u1ed3 s\u01a1: <\/strong><\/p>\n<\/p>\n<ul>\n<li aria-level=\"1\">T\u1edd khai h\u1ea3i quan: \u0110\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a, gi\u00e1 tr\u1ecb, v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c li\u00ean quan \u0111\u1ebfn h\u1ea3i quan.<\/li>\n<li aria-level=\"1\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (commercial invoice): Ghi r\u00f5 th\u00f4ng tin v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li aria-level=\"1\">V\u1eadn \u0111\u01a1n (Bill of lading): Ch\u1ee9ng t\u1eeb v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a, quan tr\u1ecdng \u0111\u1ec3 x\u00e1c nh\u1eadn vi\u1ec7c v\u1eadn chuy\u1ec3n \u0111\u00e3 di\u1ec5n ra.<\/li>\n<li aria-level=\"1\">Danh s\u00e1ch \u0111\u00f3ng g\u00f3i (Packing list): Chi ti\u1ebft v\u1ec1 c\u00e1ch \u0111\u00f3ng g\u00f3i v\u00e0 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">H\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i (Sale contracts): Ghi r\u00f5 c\u00e1c \u0111i\u1ec1u kho\u1ea3n v\u00e0 \u0111i\u1ec1u ki\u1ec7n trong giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i.<\/li>\n<li aria-level=\"1\">H\u1ed3 s\u01a1 t\u1ef1 c\u00f4ng b\u1ed1 v\u1ec7 sinh ATTP: \u0110\u1ea3m b\u1ea3o h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng c\u00e1c ti\u00eau chu\u1ea9n v\u1ec7 sinh an to\u00e0n th\u1ef1c ph\u1ea9m.<\/li>\n<li aria-level=\"1\">Ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (Certificate of origin): Tuy kh\u00f4ng b\u1eaft bu\u1ed9c nh\u01b0ng quan tr\u1ecdng n\u1ebfu mu\u1ed1n h\u01b0\u1edfng m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i.<\/li>\n<li aria-level=\"1\">Ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt: \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m th\u1ef1c ph\u1ea9m nh\u01b0 x\u00fac x\u00edch, ki\u1ec3m tra an to\u00e0n v\u00e0 v\u1ec7 sinh \u0111\u1ed9ng v\u1eadt l\u00e0 quan tr\u1ecdng.<\/li>\n<\/ul>\n<p>Nh\u1eefng ch\u1ee9ng t\u1eeb n\u00e0y c\u00f9ng v\u1edbi c\u00e1c b\u1ed5 sung khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb h\u1ea3i quan t\u1ea1o n\u00ean b\u1ed9 h\u1ed3 s\u01a1 ho\u00e0n ch\u1ec9nh cho qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u x\u00fac x\u00edch.<\/p>\n<\/p>\n<p><b>H\u00f4\u0300 s\u01a1 ATTP<\/b><\/p>\n<p><i>B\u01b0\u1edbc 1: Chu\u1ea9n b\u1ecb H\u1ed3 s\u01a1 C\u00f4ng b\u1ed1 ATTP<\/i><\/p>\n<ul>\n<li aria-level=\"1\">Chu\u1ea9n b\u1ecb b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd C\u00f4ng b\u1ed1 ATTP theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 15\/2018\/N\u0110-CP.<\/li>\n<li aria-level=\"1\">Bao g\u1ed3m B\u1ea3n c\u00f4ng b\u1ed1 s\u1ea3n ph\u1ea9m, Gi\u1ea5y ch\u1ee9ng nh\u1eadn l\u01b0u h\u00e0nh t\u1ef1 do ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t kh\u1ea9u ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn y t\u1ebf, Phi\u1ebfu k\u1ebft qu\u1ea3 ki\u1ec3m nghi\u1ec7m an to\u00e0n th\u1ef1c ph\u1ea9m, Gi\u1ea5y ch\u1ee9ng nh\u1eadn c\u01a1 s\u1edf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n an to\u00e0n th\u1ef1c ph\u1ea9m, v\u00e0 Catalog s\u1ea3n ph\u1ea9m n\u1ebfu c\u00f3.<\/li>\n<li aria-level=\"1\">T\u1ea5t c\u1ea3 ch\u1ee9ng t\u1eeb ph\u1ea3i b\u1eb1ng ti\u1ebfng Vi\u1ec7t ho\u1eb7c c\u00f3 d\u1ecbch thu\u1eadt c\u00f4ng ch\u1ee9ng t\u1eeb ti\u1ebfng Anh.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 2: Th\u1ef1c hi\u1ec7n C\u00f4ng b\u1ed1 ATTP<\/i><\/p>\n<ul>\n<li aria-level=\"1\">Th\u1ef1c hi\u1ec7n C\u00f4ng b\u1ed1 ATTP tr\u00ean trang m\u1ed9t c\u1eeda qu\u1ed1c gia ho\u1eb7c g\u1eedi b\u1ed9 h\u1ed3 s\u01a1 gi\u1ea5y v\u1ec1 B\u1ed9 Y t\u1ebf.<\/li>\n<li aria-level=\"1\">Th\u1eddi gian x\u1eed l\u00fd h\u1ed3 s\u01a1 l\u00e0 7 ng\u00e0y l\u00e0m vi\u1ec7c.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 3: Ch\u1edd ph\u1ea3n h\u1ed3i v\u00e0 B\u1ed5 sung H\u1ed3 s\u01a1 (n\u1ebfu c\u1ea7n)<\/i><\/p>\n<ul>\n<li aria-level=\"1\">Trong qu\u00e1 tr\u00ecnh x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1, n\u1ebfu c\u00f3 sai s\u00f3t ho\u1eb7c y\u00eau c\u1ea7u b\u1ed5 sung, ti\u1ebfn h\u00e0nh b\u1ed5 sung theo y\u00eau c\u1ea7u \u0111\u1ebfn khi h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 4: Nh\u1eadn K\u1ebft qu\u1ea3 C\u00f4ng b\u1ed1<\/i><\/p>\n<ul>\n<li aria-level=\"1\">Nh\u1eadn k\u1ebft qu\u1ea3 C\u00f4ng b\u1ed1 ATTP sau khi qu\u00e1 tr\u00ecnh x\u1eed l\u00fd h\u1ed3 s\u01a1 ho\u00e0n t\u1ea5t.<\/li>\n<\/ul>\n<p>L\u01b0u \u00fd: Th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c C\u00f4ng b\u1ed1 ATTP cho x\u00fac x\u00edch l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u00e0 tr\u00e1nh tr\u1edf ng\u1ea1i do th\u1eddi gian x\u1eed l\u00fd k\u00e9o d\u00e0i. \u0110\u1ed1i v\u1edbi h\u1ed7 tr\u1ee3 ho\u1eb7c th\u1eafc m\u1eafc, vui l\u00f2ng li\u00ean h\u1ec7 qua hotline ho\u1eb7c email c\u1ee7a ch\u00fang t\u00f4i. <\/p>\n<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-4322\" src=\"https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET.jpg\" alt=\"\" width=\"1700\" height=\"1700\" srcset=\"https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET.jpg 1700w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-300x300.jpg 300w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-1024x1024.jpg 1024w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-150x150.jpg 150w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-768x768.jpg 768w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-1536x1536.jpg 1536w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-12x12.jpg 12w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-24x24.jpg 24w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-36x36.jpg 36w, https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/BAI-VIET-48x48.jpg 48w\" sizes=\"(max-width: 1700px) 100vw, 1700px\" \/><\/p>\n<h4> <\/h4>\n<h4> <\/h4>\n<h4 id=\"ftoc-heading-3\" class=\"ftwp-heading\"><strong>Quy tr\u00ecnh ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt<\/strong><\/h4>\n<\/p>\n<p>Quy tr\u00ecnh Ki\u1ec3m D\u1ecbch \u0110\u1ed9ng V\u1eadt cho x\u00fac x\u00edch l\u00e0 m\u1ed9t b\u01b0\u1edbc kh\u00f4ng th\u1ec3 thi\u1ebfu \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ngu\u1ed3n g\u1ed1c t\u1eeb \u0111\u1ed9ng v\u1eadt v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh an to\u00e0n th\u1ef1c ph\u1ea9m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c b\u01b0\u1edbc chi ti\u1ebft trong qu\u00e1 tr\u00ecnh n\u00e0y: <\/p>\n<\/p>\n<p><strong><i>\u0110\u0103ng k\u00fd Y\u00eau c\u1ea7u Ki\u1ec3m D\u1ecbch:<\/i><\/strong><\/p>\n<\/p>\n<p> \u0110\u0103ng k\u00fd qua email ho\u1eb7c h\u1ec7 th\u1ed1ng m\u1ed9t c\u1eeda qu\u1ed1c gia t\u1ea1i<a href=\"https:\/\/vnsw.gov.vn\/\" target=\"_blank\" rel=\"noopener\"> https:\/\/vnsw.gov.vn\/<\/a>.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\">Nh\u1eadn gi\u1ea5y x\u00e1c nh\u1eadn cho ph\u00e9p ki\u1ec3m d\u1ecbch, sau \u0111\u00f3 \u0111\u0103ng k\u00fd h\u1ed3 s\u01a1 gi\u1ea5y t\u1ea1i Chi C\u1ee5c th\u00fa y tr\u1ef1c thu\u1ed9c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>L\u1ea5y M\u1eabu v\u00e0 Ki\u1ec3m Tra:<\/i><\/strong><\/p>\n<\/p>\n<p> X\u00e1c nh\u1eadn th\u00f4ng tin c\u1ee7a c\u00e1n b\u1ed9 l\u1ea5y m\u1eabu v\u00e0 th\u1ed1ng nh\u1ea5t h\u00ecnh th\u1ee9c v\u00e0 th\u1eddi gian l\u1ea5y m\u1eabu.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\">Li\u00ean h\u1ec7 v\u1edbi h\u1ea3i quan \u0111\u1ec3 x\u00e1c nh\u1eadn v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 h\u1ed7 tr\u1ee3 cho qu\u00e1 tr\u00ecnh l\u1ea5y m\u1eabu t\u1eeb h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>C\u1ea5p Ch\u1ee9ng Th\u01b0 Ki\u1ec3m D\u1ecbch: <\/i><\/strong><\/p>\n<p> Sau khi test m\u1eabu v\u00e0 k\u1ebft qu\u1ea3 \u0111\u1ea1t ti\u00eau chu\u1ea9n, c\u1ea5p ch\u1ee9ng th\u01b0 \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng ki\u1ec3m d\u1ecbch.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\">Ch\u1ee9ng th\u01b0 n\u00e0y l\u00e0 ch\u1ee9ng nh\u1eadn v\u1ec1 vi\u1ec7c s\u1ea3n ph\u1ea9m \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>B\u1ed5 Sung v\u00e0 Th\u00f4ng Quan H\u00e0ng H\u00f3a:<\/i><\/strong><\/p>\n<p> Mang ch\u1ee9ng th\u01b0 \u0111\u1ea1t ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ec3 ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c th\u00f4ng quan h\u00e0ng h\u00f3a.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li aria-level=\"2\">B\u1ed5 sung th\u00f4ng tin c\u1ea7n thi\u1ebft v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>L\u01b0u Kho v\u00e0 Qu\u1ea3n L\u00fd:<\/i><\/strong><\/p>\n<p> Sau khi th\u00f4ng quan, s\u1ea3n ph\u1ea9m c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mang v\u1ec1 kho b\u1ea3o qu\u1ea3n ho\u1eb7c ti\u1ebfp t\u1ee5c ph\u00e2n ph\u1ed1i.<\/p>\n<\/p>\n<p><strong><i>Th\u1eddi Gian Ki\u1ec3m D\u1ecbch:<\/i><\/strong><\/p>\n<p> Th\u1eddi gian ki\u1ec3m d\u1ecbch th\u00f4ng th\u01b0\u1eddng t\u1eeb 3-5 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ec3 c\u00f3 ch\u1ee9ng th\u01b0 ki\u1ec3m d\u1ecbch v\u00e0 k\u1ebft qu\u1ea3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng. <\/p>\n<\/p>\n<p><b>Quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c<\/b><\/p>\n<\/p>\n<p><i>B\u01b0\u1edbc 1: X\u00e1c \u0111\u1ecbnh Ch\u1ee9ng T\u1eeb v\u00e0 Khai T\u1edd Khai H\u1ea3i Quan:<\/i><\/p>\n<ul>\n<li aria-level=\"1\">X\u00e1c \u0111\u1ecbnh ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 H\u1ee3p \u0111\u1ed3ng, Commercial Invoice, Packing List, V\u1eadn \u0110\u01a1n, Ch\u1ee9ng Nh\u1eadn Xu\u1ea5t X\u1ee9, v\u00e0 th\u00f4ng b\u00e1o h\u00e0ng \u0111\u1ebfn.<\/li>\n<li aria-level=\"1\">Khai t\u1edd khai h\u1ea3i quan tr\u00ean h\u1ec7 th\u1ed1ng h\u1ea3i quan, nh\u1eadp th\u00f4ng tin t\u1eeb c\u00e1c ch\u1ee9ng t\u1eeb v\u00e0o ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 2: \u0110\u0103ng K\u00fd Ki\u1ec3m D\u1ecbch \u0110\u1ed9ng V\u1eadt:<\/i><\/p>\n<ul>\n<li aria-level=\"1\">\u0110\u0103ng k\u00fd qua email ho\u1eb7c h\u1ec7 th\u1ed1ng qu\u1ed1c gia \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 \u0111\u1ea3m b\u1ea3o an to\u00e0n th\u1ef1c ph\u1ea9m.<\/li>\n<li aria-level=\"1\">Nh\u1eadn x\u00e1c nh\u1eadn t\u1eeb Chi C\u1ee5c Th\u00fa Y \u0111\u1ec3 m\u1edf t\u1edd khai h\u1ea3i quan.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 3: M\u1edf T\u1edd Khai H\u1ea3i Quan:<\/i><\/p>\n<ul>\n<li aria-level=\"1\">In t\u1edd khai sau khi h\u1ec7 th\u1ed1ng h\u1ea3i quan tr\u1ea3 v\u1ec1 k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng.<\/li>\n<li aria-level=\"1\">Mang b\u1ed9 h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u \u0111\u1ebfn Chi C\u1ee5c H\u1ea3i Quan \u0111\u1ec3 m\u1edf t\u1edd khai, tu\u1ef3 theo ph\u00e2n lu\u1ed3ng xanh, v\u00e0ng, \u0111\u1ecf \u0111\u1ec3 ti\u1ebfp t\u1ee5c c\u00e1c b\u01b0\u1edbc m\u1edf t\u1edd khai.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 4: Ki\u1ec3m Tra v\u00e0 Th\u00f4ng Quan:<\/i><\/p>\n<ul>\n<li aria-level=\"1\">Li\u00ean h\u1ec7 v\u1edbi b\u00ean ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt \u0111\u1ec3 l\u1ea5y m\u1eabu v\u00e0 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">C\u00e1n b\u1ed9 h\u1ea3i quan ch\u1ea5p nh\u1eadn th\u00f4ng quan t\u1edd khai sau khi ki\u1ec3m tra xong.<\/li>\n<li aria-level=\"1\">Th\u1ef1c hi\u1ec7n \u0111\u00f3ng thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 mang h\u00e0ng v\u1ec1 kho b\u1ea3o qu\u1ea3n.<\/li>\n<\/ul>\n<p><i>B\u01b0\u1edbc 5: Qu\u1ea3n L\u00fd v\u00e0 S\u1eed D\u1ee5ng H\u00e0ng H\u00f3a:<\/i><\/p>\n<ul>\n<li aria-level=\"1\">H\u00e0ng h\u00f3a c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mang v\u1ec1 kho b\u1ea3o qu\u1ea3n v\u00e0 ti\u1ebfp t\u1ee5c qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng sau khi t\u1edd khai \u0111\u01b0\u1ee3c th\u00f4ng quan.<\/li>\n<li aria-level=\"1\">Ch\u1eafc ch\u1eafn \u0111\u00e3 ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt v\u00e0 c\u00f3 ch\u1ee9ng th\u01b0 ki\u1ec3m d\u1ecbch th\u1ef1c v\u1eadt tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc ti\u1ebfp theo.<\/li>\n<\/ul>\n<h4 id=\"ftoc-heading-4\" class=\"ftwp-heading\"><strong>Nh\u1eefng l\u01b0u \u00fd khi nh\u1eadp kh\u1ea9u x\u00fac x\u00edch<\/strong><\/h4>\n<\/p>\n<p>Khi nh\u1eadp kh\u1ea9u x\u00fac x\u00edch, c\u00f3 m\u1ed9t s\u1ed1 l\u01b0u \u00fd quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u di\u1ec5n ra m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh. <\/p>\n<p><strong><i>Ch\u1ee9ng T\u1eeb Xu\u1ea5t Nh\u1eadp Kh\u1ea9u \u0110\u1ea7y \u0110\u1ee7:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">\u0110\u1ea3m b\u1ea3o c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0 h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9, v\u00e0 c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan \u0111\u01b0\u1ee3c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>Quy Tr\u00ecnh Ki\u1ec3m D\u1ecbch \u0110\u1ed9ng V\u1eadt:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">Th\u1ef1c hi\u1ec7n quy tr\u00ecnh ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n th\u1ef1c ph\u1ea9m v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 v\u1ec7 sinh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>C\u00e2n Nh\u1eafc v\u1ec1 Thu\u1ebf v\u00e0 Ph\u00ed:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">Hi\u1ec3u r\u00f5 v\u1ec1 m\u1ee9c thu\u1ebf v\u00e0 c\u00e1c chi ph\u00ed nh\u1eadp kh\u1ea9u c\u00f3 th\u1ec3 ph\u00e1t sinh \u0111\u1ec3 t\u00ednh to\u00e1n chi ph\u00ed v\u00e0 ng\u00e2n s\u00e1ch.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>X\u00e1c Nh\u1eadn Ch\u1ee9ng Nh\u1eadn Xu\u1ea5t X\u1ee9:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">X\u00e1c nh\u1eadn r\u1eb1ng ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 c\u1ee7a x\u00fac x\u00edch \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u \u0111\u1ec3 h\u01b0\u1edfng m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>Ki\u1ec3m Tra Th\u1eddi Gian Giao H\u00e0ng:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">\u0110\u1ea3m b\u1ea3o r\u1eb1ng th\u1eddi gian giao h\u00e0ng \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c th\u1eddi h\u1ea1n v\u00e0 \u0111i\u1ec1u ki\u1ec7n trong h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">Theo d\u00f5i c\u00e1c thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf v\u00e0 quy \u0111\u1ecbnh c\u1ee7a qu\u1ed1c gia \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ebf ho\u1ea1ch nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>Ki\u1ec3m Tra \u0110i\u1ec1u Ki\u1ec7n B\u1ea3o Qu\u1ea3n v\u00e0 H\u1ea1n S\u1eed D\u1ee5ng:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">\u0110\u1ea3m b\u1ea3o x\u00fac x\u00edch \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n v\u00e0 b\u1ea3o qu\u1ea3n \u0111\u00fang c\u00e1ch \u0111\u1ec3 gi\u1eef nguy\u00ean ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 an to\u00e0n th\u1ef1c ph\u1ea9m.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>\u0110\u1ed1i Tho\u1ea1i v\u1edbi C\u01a1 Quan H\u1ea3i Quan v\u00e0 Ki\u1ec3m D\u1ecbch:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">Li\u00ean l\u1ea1c v\u00e0 h\u1ee3p t\u00e1c ch\u1eb7t ch\u1ebd v\u1edbi c\u01a1 quan h\u1ea3i quan v\u00e0 ki\u1ec3m d\u1ecbch \u0111\u1ec3 gi\u1ea3i quy\u1ebft m\u1ecdi v\u1ea5n \u0111\u1ec1 xu\u1ea5t hi\u1ec7n trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>Th\u1ef1c Hi\u1ec7n Theo Chu\u1ea9n An To\u00e0n Th\u1ef1c Ph\u1ea9m:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">Tu\u00e2n th\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1eb7t ra b\u1edfi c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ea3n ph\u1ea9m an to\u00e0n cho ng\u01b0\u1eddi ti\u00eau d\u00f9ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong><i>\u0110\u1ed1i Tho\u1ea1i v\u1edbi Nh\u00e0 Cung C\u1ea5p:<\/i><\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li aria-level=\"2\">Li\u00ean l\u1ea1c ch\u1eb7t ch\u1ebd v\u1edbi nh\u00e0 cung c\u1ea5p \u0111\u1ec3 th\u00f4ng tin v\u00e0 gi\u1ea3i quy\u1ebft m\u1ecdi v\u1ea5n \u0111\u1ec1 c\u00f3 th\u1ec3 ph\u00e1t sinh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4 id=\"ftoc-heading-5\" class=\"ftwp-heading\"><strong>Ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u x\u00fac x\u00edch<\/strong><\/h4>\n<\/p>\n<ul>\n<li aria-level=\"1\">Lu\u1eadt Thu\u1ebf GTGT 13\/2008\/QH12 (03\/06\/2008): Quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng trong qu\u00e1 tr\u00ecnh nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Th\u00f4ng T\u01b0 30\/2014\/TT-BNNPTNT (05\/09\/2014): Quy \u0111\u1ecbnh r\u00f5 m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 nh\u1eadp kh\u1ea9u th\u1ef1c ph\u1ea9m \u0111\u1ed9ng v\u1eadt, c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng cho x\u00fac x\u00edch.<\/li>\n<li aria-level=\"1\">Th\u00f4ng T\u01b0 04\/2017\/TT-BNNPTNT (14\/02\/2017): Chi ti\u1ebft h\u00f3a v\u1ec1 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ki\u1ec3m d\u1ecbch v\u00e0 an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed9ng v\u1eadt.<\/li>\n<li aria-level=\"1\">Th\u00f4ng T\u01b0 15\/2018\/TT-BNNPTNT (29\/10\/2018) v\u00e0 Th\u00f4ng T\u01b0 38\/2015\/TT-BTC (25\/3\/2015), B\u1ed5 Sung 39\/2018\/TT-BTC (20\/04\/2018): Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, bao g\u1ed3m t\u1ef1 c\u00f4ng b\u1ed1 v\u1ec7 sinh ATTP v\u00e0 ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt.<\/li>\n<li aria-level=\"1\">Ngh\u1ecb \u0110\u1ecbnh 15\/2018\/N\u0110-CP (02\/02\/2018) v\u00e0 Ngh\u1ecb \u0110\u1ecbnh 69\/2018\/N\u0110-CP (15\/05\/2018): \u0110\u1ec1 c\u1eadp \u0111\u1ebfn c\u00e1c ch\u00ednh s\u00e1ch v\u00e0 quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn nh\u1eadp kh\u1ea9u v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a.<\/li>\n<li aria-level=\"1\">Ngh\u1ecb \u0110\u1ecbnh 128\/2020\/N\u0110-CP (19\/10\/2020): C\u00e1c \u0111i\u1ec1u ch\u1ec9nh v\u00e0 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1ecb tr\u01b0\u1eddng xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/li>\n<li aria-level=\"1\">Th\u00f4ng T\u01b0 11\/2021\/TT-BNNPTNT (20\/09\/2021): C\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ki\u1ec3m d\u1ecbch v\u00e0 an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed9ng v\u1eadt.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00dd Khi Th\u1ef1c Hi\u1ec7n Th\u1ee7 T\u1ee5c Nh\u1eadp Kh\u1ea9u:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">X\u00e1c nh\u1eadn x\u00fac x\u00edch \u0111\u00e3 \u0111\u00f3ng g\u00f3i th\u00e0nh ph\u1ea9m v\u00e0 th\u1ef1c hi\u1ec7n t\u1ef1 c\u00f4ng b\u1ed1 v\u1ec7 sinh ATTP.<\/li>\n<li aria-level=\"1\">Th\u1ef1c hi\u1ec7n ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt v\u00e0 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o an to\u00e0n v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<h4 id=\"ftoc-heading-6\" class=\"ftwp-heading\"><strong>X\u00e1c \u0111\u1ecbnh m\u00e3 HS CODE x\u00fac x\u00edch<\/strong><\/h4>\n<\/p>\n<p>M\u00e3 HS X\u00fac X\u00edch v\u00e0 Thu\u1ebf NK \u01afu \u0110\u00e3i:<\/p>\n<\/p>\n<p>M\u00e3 HS (Harmonized System) l\u00e0 h\u1ec7 th\u1ed1ng m\u00e3 s\u1ed1 qu\u1ed1c t\u1ebf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a tr\u00ean to\u00e0n th\u1ebf gi\u1edbi. Gi\u1eefa c\u00e1c qu\u1ed1c gia, m\u00e3 HS ch\u1ec9 kh\u00e1c nhau \u1edf c\u00e1c s\u1ed1 \u0111u\u00f4i, nh\u01b0ng 6 s\u1ed1 \u0111\u1ea7u ti\u00ean c\u1ee7a m\u00e3 HS cho m\u1ed9t m\u1eb7t h\u00e0ng l\u00e0 gi\u1ed1ng nhau tr\u00ean to\u00e0n th\u1ebf gi\u1edbi.  <\/p>\n<\/p>\n<ul>\n<li aria-level=\"1\">M\u00e3 HS X\u00fac X\u00edch \u0110\u00f3ng Bao B\u00ec K\u00edn Kh\u00ed \u0111\u1ec3 B\u00e1n L\u1ebb:\n<ul>\n<li aria-level=\"2\">M\u00e3 HS: 1601 00 10<\/li>\n<li aria-level=\"2\">Thu\u1ebf NK \u01afu \u0110\u00e3i (%): 8%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">M\u00e3 HS X\u00fac X\u00edch Lo\u1ea1i Kh\u00e1c:\n<ul>\n<li aria-level=\"2\">M\u00e3 HS: 1601 00 90<\/li>\n<li aria-level=\"2\">Thu\u1ebf NK \u01afu \u0110\u00e3i (%): 8%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li aria-level=\"1\">M\u00e3 HS V\u1ecf X\u00fac X\u00edch ho\u1eb7c V\u1ecf Gi\u0103m B\u00f4ng:\n<ul>\n<li aria-level=\"2\">M\u00e3 HS: 3917 32 10<\/li>\n<li aria-level=\"2\">Thu\u1ebf NK \u01afu \u0110\u00e3i (%): 10%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>Theo bi\u1ec3u thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u00f3 hai m\u00e3 HS ch\u00ednh cho x\u00fac x\u00edch l\u00e0 <strong>1601 00 10<\/strong> v\u00e0 <strong>1601 00 90<\/strong>, v\u1edbi m\u1ee9c thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i l\u00e0 8%. Ngo\u00e0i ra, c\u00f2n c\u00f3 m\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t, th\u01b0\u1eddng l\u00e0 0%, \u00e1p d\u1ee5ng cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c qu\u1ed1c gia, v\u00f9ng l\u00e3nh th\u1ed5 k\u00fd k\u1ebft k\u00fd hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i v\u1edbi Vi\u1ec7t Nam. <\/p>\n<p><strong>L\u01b0u \u00dd:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">M\u00e3 HS quy\u1ebft \u0111\u1ecbnh ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a v\u00e0 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf.<\/li>\n<li aria-level=\"1\">M\u1ee9c thu\u1ebf \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t \u00e1p d\u1ee5ng cho c\u00e1c \u0111\u1ed1i t\u00e1c th\u01b0\u01a1ng m\u1ea1i k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi Vi\u1ec7t Nam.<\/li>\n<\/ul>\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":"<p>Quy tr\u00ecnh nh\u1eadp kh\u1ea9u x\u00fac x\u00edch theo Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (ng\u00e0y 25\/3\/2015) v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo 39\/2018\/TT-BTC (ng\u00e0y 20\/04\/2018) y\u00eau c\u1ea7u m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ch\u00ednh trong b\u1ed9 h\u1ed3 s\u01a1: T\u1edd khai h\u1ea3i quan: \u0110\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a, gi\u00e1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5061,"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":"set","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":[27],"tags":[],"class_list":["post-5886","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chinh-sach-hang-hoa-en"],"uagb_featured_image_src":{"full":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1.jpg",1024,683,false],"thumbnail":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1-150x150.jpg",150,150,true],"medium":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1-300x200.jpg",300,200,true],"medium_large":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1-768x512.jpg",768,512,true],"large":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1.jpg",1024,683,false],"1536x1536":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1.jpg",1024,683,false],"2048x2048":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1.jpg",1024,683,false],"menu-24x24":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1-24x16.jpg",24,16,true],"menu-36x36":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1-36x24.jpg",36,24,true],"menu-48x48":["https:\/\/beskare.vn\/wp-content\/uploads\/2024\/07\/ANH-DAI-DIEN-1-48x32.jpg",48,32,true]},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/beskare.vn\/en\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Quy tr\u00ecnh nh\u1eadp kh\u1ea9u x\u00fac x\u00edch theo Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (ng\u00e0y 25\/3\/2015) v\u00e0 s\u1eeda \u0111\u1ed5i b\u1ed5 sung theo 39\/2018\/TT-BTC (ng\u00e0y 20\/04\/2018) y\u00eau c\u1ea7u m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7 v\u00e0 quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ch\u00ednh trong b\u1ed9 h\u1ed3 s\u01a1: T\u1edd khai h\u1ea3i quan: \u0110\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u1ec1 h\u00e0ng h\u00f3a, gi\u00e1&hellip;","_links":{"self":[{"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts\/5886","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=5886"}],"version-history":[{"count":4,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts\/5886\/revisions"}],"predecessor-version":[{"id":5983,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/posts\/5886\/revisions\/5983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/media\/5061"}],"wp:attachment":[{"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/media?parent=5886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/categories?post=5886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beskare.vn\/en\/wp-json\/wp\/v2\/tags?post=5886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}