{"id":6020,"date":"2024-07-11T10:19:40","date_gmt":"2024-07-11T03:19:40","guid":{"rendered":"https:\/\/beskare.vn\/thu-tuc-va-thue-nhap-khau-go\/"},"modified":"2024-07-30T11:22:43","modified_gmt":"2024-07-30T04:22:43","slug":"thu-tuc-va-thue-nhap-khau-go","status":"publish","type":"post","link":"https:\/\/beskare.vn\/en\/thu-tuc-va-thue-nhap-khau-go\/","title":{"rendered":"TH\u1ee6 T\u1ee4C V\u00c0 THU\u1ebe NH\u1eacP KH\u1ea8U G\u1ed6"},"content":{"rendered":"\t\t
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B\u1ea1n mu\u1ed1n nh\u1eadp kh\u1ea9u g\u1ed7 t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng v\u1eabn ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. B\u1ea1n lo l\u1eafng v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng n\u00e0y. B\u00e0i vi\u1ebft sau \u0111\u00e2y c\u1ee7a Lu\u1eadt Quang Huy s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc nh\u1eefng v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn <\/span>thu\u1ebf nh\u1eadp kh\u1ea9u g\u1ed7<\/span>.<\/span><\/a><\/strong><\/p>\n

1. \u0110i\u1ec1u ki\u1ec7n nh\u1eadp kh\u1ea9u g\u1ed7?<\/strong><\/h4>\n
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\u0110\u1ed1i v\u1edbi t\u1ea5t c\u1ea3 c\u00e1c m\u1eb7t h\u00e0ng l\u00e0 th\u1ef1c v\u1eadt n\u00f3i chung v\u00e0 c\u00e1c m\u1eb7t h\u00e0ng l\u00e0 s\u1ea3n ph\u1ea9m nh\u01b0 \u0111\u1ed3 g\u1ed7 n\u1ed9i th\u1ea5t n\u00f3i ri\u00eang th\u00ec \u0111\u1ec1u c\u1ea7n ph\u1ea3i c\u00f3 gi\u1ea5y ki\u1ec3m d\u1ecbch th\u1ef1c v\u1eadt c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ec3 nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam.<\/span><\/div>\n<\/div>\n<\/div>\n

V\u00ec ch\u00fang ta c\u1ea7n ph\u1ea3i bi\u1ebft s\u1ea3n ph\u1ea9m \u0111\u00f3 c\u00f3 mang d\u1ecbch b\u1ec7nh hay \u0111\u1ed9c h\u1ea1i g\u00ec v\u00e0o Vi\u1ec7t Nam hay kh\u00f4ng.<\/p>\n

C\u1ee5 th\u1ec3, \u0111\u1ec3 nh\u1eadp kh\u1ea9u g\u1ed7 doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/p>\n

    \n
  • G\u1ed7 nh\u1eadp kh\u1ea9u ph\u1ea3i b\u1ea3o \u0111\u1ea3m h\u1ee3p ph\u00e1p, \u0111\u01b0\u1ee3c l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u v\u00e0 ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan;<\/li>\n
  • Ki\u1ec3m tra t\u00ean khoa h\u1ecdc xem lo\u1ea1i g\u1ed7 m\u00e0 b\u1ea1n d\u1ef1 \u0111\u1ecbnh nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam hay kh\u00f4ng (danh m\u1ee5c CITES \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 04\/2017\/TT-BNNPTNT c\u1ee7a B\u1ed9 N\u00f4ng nghi\u1ec7p v\u00e0 Ph\u00e1t tri\u1ec3n N\u00f4ng th\u00f4n). Theo quy \u0111\u1ecbnh n\u00e0y, c\u00f3 3 tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra nh\u01b0 sau: <\/li>\n
  • N\u1ebfu lo\u1ea1i g\u1ed7 m\u00e0 b\u1ea1n \u0111\u1ecbnh nh\u1eadp kh\u00f4ng n\u1eb1m trong danh m\u1ee5c CITES, th\u00ec c\u00f3 th\u1ec3 l\u00e0m h\u1ed3 s\u01a1 nh\u1eadp kh\u1ea9u g\u1ed7 b\u00ecnh th\u01b0\u1eddng nh\u01b0 nh\u1eefng m\u1eb7t h\u00e0ng kh\u00e1c;<\/li>\n
  • N\u1ebfu h\u00e0ng n\u1eb1m trong nh\u00f3m I trong danh m\u1ee5c CITES, t\u1ee9c l\u00e0 thu\u1ed9c danh m\u1ee5c g\u1ed7 b\u1ecb \u0111e d\u1ecda tuy\u1ec7t ch\u1ee7ng, nghi\u00eam c\u1ea5m khai th\u00e1c, s\u1eed d\u1ee5ng v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u g\u1ed7 thu\u1ed9c danh m\u1ee5c n\u00e0y;<\/li>\n
  • N\u1ebfu n\u1eb1m trong nh\u00f3m II v\u00e0 III trong danh m\u1ee5c CITES, b\u1ea1n s\u1ebd ph\u1ea3i xin \u00fd ki\u1ebfn c\u1ee7a c\u01a1 quan CITES Vi\u1ec7t Nam th\u00ec m\u1edbi \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u g\u1ed7.<\/li>\n<\/ul>\n

    C\u1ee5 th\u1ec3, danh m\u1ee5c g\u1ed7 b\u1ecb \u0111e d\u1ecda tuy\u1ec7t ch\u1ee7ng, nghi\u00eam c\u1ea5m khai th\u00e1c, s\u1eed d\u1ee5ng v\u00ec m\u1ee5c \u0111\u00edch th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c lo\u00e0i thu\u1ed9c Ph\u1ee5 l\u1ee5c I CITES ph\u00e2n b\u1ed1 t\u1ef1 nhi\u00ean t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Nh\u00f3m IA bao g\u1ed3m c\u00e1c lo\u00e0i th\u1ef1c v\u1eadt r\u1eebng thu\u1ed9c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 06\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 ban h\u00e0nh ng\u00e0y 22\/01\/2019 nh\u01b0 sau:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    STT<\/td>\nT\u00ean Vi\u1ec7t Nam<\/td>\nT\u00ean khoa h\u1ecdc<\/td>\n<\/tr>\n
    <\/td>\nNG\u00c0NH TH\u00d4NG<\/td>\nPINOPHYTA<\/td>\n<\/tr>\n
    <\/td>\nL\u1edaP TH\u00d4NG<\/td>\nPINOSIDA<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd Ho\u00e0ng \u0111\u00e0n<\/td>\nCupressaceae<\/td>\n<\/tr>\n
    1<\/td>\nB\u00e1ch v\u00e0ng<\/td>\nXanthocyparis vietnamensis<\/td>\n<\/tr>\n
    2<\/td>\nB\u00e1ch \u0111\u00e0i loan<\/td>\nTaiwania cryptomerioides<\/td>\n<\/tr>\n
    3<\/td>\nHo\u00e0ng \u0111\u00e0n h\u1eefu li\u00ean<\/td>\nCupressus tonkinensis<\/td>\n<\/tr>\n
    4<\/td>\nSa m\u1ed9c d\u1ea7u<\/td>\nCunninghamia konishii<\/td>\n<\/tr>\n
    5<\/td>\nTh\u00f4ng n\u01b0\u1edbc<\/td>\nGlyptostrobus pensilis<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd Th\u00f4ng<\/td>\nPinaceae<\/td>\n<\/tr>\n
    6<\/td>\nDu sam \u0111\u00e1 v\u00f4i<\/td>\nKeteleeria davidiana<\/td>\n<\/tr>\n
    7<\/td>\nV\u00e2n sam fan si pang<\/td>\nAbies delavayi subsp. fansipanensis <\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd Ho\u00e0ng li\u00ean gai<\/td>\nBerberidaceae<\/td>\n<\/tr>\n
    8<\/td>\nC\u00e1c lo\u00e0i Ho\u00e0ng li\u00ean gai thu\u1ed9c chi Berberis<\/td>\nBerberis spp.<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd Mao l\u01b0\u01a1ng<\/td>\nRanunculaceae<\/td>\n<\/tr>\n
    9<\/td>\nHo\u00e0ng li\u00ean ch\u00e2n g\u00e0<\/td>\nCoptis quinquesecta<\/td>\n<\/tr>\n
    10<\/td>\nHo\u00e0ng li\u00ean b\u1eafc<\/td>\nCoptis chinensis<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd Ng\u0169 gia b\u00ec<\/td>\nAraliaceae<\/td>\n<\/tr>\n
    11<\/td>\nS\u00e2m v\u0169 di\u1ec7p (V\u0169 di\u1ec7p tam th\u1ea5t)<\/td>\nPanax bipinnatifidus<\/td>\n<\/tr>\n
    12<\/td>\nTam th\u1ea5t hoang<\/td>\nPanax stipuleanatus<\/td>\n<\/tr>\n
    <\/td>\nL\u1edaP H\u00c0NH<\/td>\nLILIOPSIDA<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd lan<\/td>\nOrchidaceae<\/td>\n<\/tr>\n
    13<\/td>\nLan kim tuy\u1ebfn<\/td>\nAnoectochilus setaceus<\/td>\n<\/tr>\n
    14<\/td>\nLan kim tuy\u1ebfn<\/td>\nAnoectochilus acalcaratus<\/td>\n<\/tr>\n
    15<\/td>\nLan kim tuy\u1ebfn<\/td>\nAnoectochilus calcareus<\/td>\n<\/tr>\n
    16<\/td>\nLan h\u00e0i b\u00f3ng<\/td>\nPaphiopedilum vietnamense<\/td>\n<\/tr>\n
    17<\/td>\nLan h\u00e0i v\u00e0ng<\/td>\nPaphiopedilum villosum<\/td>\n<\/tr>\n
    18<\/td>\nLan h\u00e0i \u0111\u00e0i cu\u1ed9n<\/td>\nPaphiopedilum appletonianum<\/td>\n<\/tr>\n
    19<\/td>\nLan h\u00e0i chai<\/td>\nPaphiopedilum callosum<\/td>\n<\/tr>\n
    20<\/td>\nLan h\u00e0i r\u00e2u<\/td>\nPaphiopedilum dianthum<\/td>\n<\/tr>\n
    21<\/td>\nLan h\u00e0i h\u00ea len<\/td>\nPaphiopedilum helenae<\/td>\n<\/tr>\n
    22<\/td>\nLan h\u00e0i henry<\/td>\nPaphiopedilum henryanum<\/td>\n<\/tr>\n
    23<\/td>\nLan h\u00e0i xanh<\/td>\nPaphiopedilum malipoense<\/td>\n<\/tr>\n
    24<\/td>\nLan h\u00e0i ch\u00e2n t\u00edm<\/td>\nPaphiopedilum tranlienianum<\/td>\n<\/tr>\n
    25<\/td>\nLan h\u00e0i l\u00f4ng<\/td>\nPaphiopedilum hirsutissimum<\/td>\n<\/tr>\n
    26<\/td>\nLan h\u00e0i h\u1eb1ng<\/td>\nPaphiopedilum hangianum<\/td>\n<\/tr>\n
    27<\/td>\nLan h\u00e0i \u0111\u1ecf<\/td>\nPaphiopedilum delenatii<\/td>\n<\/tr>\n
    28<\/td>\nLan h\u00e0i tr\u00e2n ch\u00e2u<\/td>\nPaphiopedilum emersonii<\/td>\n<\/tr>\n
    29<\/td>\nLan h\u00e0i h\u1ed3ng<\/td>\nPaphiopedilum micranthum<\/td>\n<\/tr>\n
    30<\/td>\nLan h\u00e0i xu\u00e2n c\u1ea3nh<\/td>\nPaphiopedilum canhii<\/td>\n<\/tr>\n
    31<\/td>\nLan h\u00e0i t\u00eda<\/td>\nPaphiopedilum purpuratum<\/td>\n<\/tr>\n
    32<\/td>\nLan h\u00e0i tr\u1ea7n tu\u1ea5n<\/td>\nPaphiopedilum trantuanhii<\/td>\n<\/tr>\n
    33<\/td>\nLan h\u00e0i \u0111\u1ed1m<\/td>\nPaphiopedilum concolor<\/td>\n<\/tr>\n
    34<\/td>\nLan h\u00e0i tam \u0111\u1ea3o<\/td>\nPaphiopedilum gratrixianum<\/td>\n<\/tr>\n
    <\/td>\nNG\u00c0NH NG\u1eccC LAN<\/td>\nMAGNOLIOPHYTA<\/td>\n<\/tr>\n
    <\/td>\nL\u1edaP NG\u1eccC LAN<\/td>\nMAGNOLIOPSIDA<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd D\u1ea7u<\/td>\nDipterocarpaceae<\/td>\n<\/tr>\n
    35<\/td>\nChai l\u00e1 cong<\/td>\nShorea falcata<\/td>\n<\/tr>\n
    36<\/td>\nKi\u1ec1n ki\u1ec1n ph\u00fa qu\u1ed1c<\/td>\nHopea pierrei<\/td>\n<\/tr>\n
    37<\/td>\nSao h\u00ecnh tim<\/td>\nHopea cordata<\/td>\n<\/tr>\n
    38<\/td>\nSao m\u1ea1ng c\u00e0 n\u00e1<\/td>\nHopea reticulata<\/td>\n<\/tr>\n
    <\/td>\nNG\u00c0NH M\u1ed8C LAN<\/td>\nMAGNOLIOPHYTA<\/td>\n<\/tr>\n
    <\/td>\nL\u1edaP M\u1ed8C LAN<\/td>\nMAGNOLIOPSIDA<\/td>\n<\/tr>\n
    <\/td>\nH\u1ecd Ng\u0169 gia b\u00ec<\/td>\nAraliaceae<\/td>\n<\/tr>\n
    39<\/td>\nS\u00e2m ng\u1ecdc linh<\/td>\nPanax vietnamensis<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    <\/h2>\n

    <\/span>2. Th\u1ee7 t\u1ee5c h\u1ea3i quan khi nh\u1eadp kh\u1ea9u g\u1ed7?<\/strong><\/h3>\n<\/p>\n

    <\/span>2.1.
    \nH\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u g\u1ed7 <\/h3>\n

    C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u g\u1ed7, c\u1ea7n chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 bao g\u1ed3m nh\u1eefng gi\u1ea5y t\u1edd nh\u01b0 sau:<\/p>\n

      \n
    • T\u1edd khai h\u1ea3i quan;<\/li>\n
    • H\u1ee3p \u0111\u1ed3ng th\u01b0\u01a1ng m\u1ea1i (Sale contract);<\/li>\n
    • H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (Commercial invoice);<\/li>\n
    • Danh s\u00e1ch \u0111\u00f3ng g\u00f3i (Packing list);<\/li>\n
    • V\u1eadn \u0111\u01a1n (Bill of lading);<\/li>\n
    • Gi\u1ea5y \u0111\u0103ng k\u00fd ki\u1ec3m d\u1ecbch th\u1ef1c v\u1eadt;<\/li>\n
    • Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u g\u1ed7;<\/li>\n
    • Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (Certificate of origin) \u2013 trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t;<\/li>\n
    • C\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c n\u1ebfu h\u1ea3i quan y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n

      Ngo\u00e0i ra, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng g\u1ed7 nh\u1eadp kh\u1ea9u, ngo\u00e0i b\u1ed9 h\u1ed3 s\u01a1 h\u1ea3i quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan, ch\u1ee7 g\u1ed7 nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p cho c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai c\u00e1c t\u00e0i li\u1ec7u nh\u01b0 sau:<\/p>\n

        \n
      • B\u1ea3n ch\u00ednh b\u1ea3ng k\u00ea g\u1ed7 nh\u1eadp kh\u1ea9u do ch\u1ee7 g\u1ed7 l\u1eadp theo M\u1eabu s\u1ed1 01 ho\u1eb7c M\u1eabu s\u1ed1 02 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7;<\/li>\n
      • M\u1ed9t trong c\u00e1c t\u00e0i li\u1ec7u sau:<\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p g\u1ed7 thu\u1ed9c Ph\u1ee5 l\u1ee5c CITES: B\u1ea3n sao gi\u1ea5y ph\u00e9p CITES xu\u1ea5t kh\u1ea9u ho\u1eb7c t\u00e1i xu\u1ea5t kh\u1ea9u do C\u01a1 quan th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd CITES n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u ho\u1eb7c n\u01b0\u1edbc t\u00e1i xu\u1ea5t kh\u1ea9u c\u1ea5p; B\u1ea3n sao gi\u1ea5y ph\u00e9p CITES nh\u1eadp kh\u1ea9u do C\u01a1 quan th\u1ea9m quy\u1ec1n qu\u1ea3n l\u00fd CITES Vi\u1ec7t Nam c\u1ea5p;<\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p g\u1ed7 nh\u1eadp kh\u1ea9u t\u1eeb qu\u1ed1c gia \u0111\u00e3 k\u00fd k\u1ebft Hi\u1ec7p \u0111\u1ecbnh g\u1ed7 h\u1ee3p ph\u00e1p v\u1edbi EU v\u00e0 \u0111ang v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng c\u1ea5p ph\u00e9p FLEGT: B\u1ea3n sao gi\u1ea5y ph\u00e9p FLEGT xu\u1ea5t kh\u1ea9u do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u c\u1ea5p. Theo \u0111\u00f3, b\u1ea3ng danh m\u1ee5c h\u00e0ng h\u00f3a bao g\u1ed3m m\u00e3 c\u00e1c m\u1eb7t h\u00e0ng g\u1ed7 v\u00e0 s\u1ea3n ph\u1ea9m g\u1ed7 \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p FLEGT \u0111\u01b0\u1ee3c ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c III Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2020\/N\u0110-CP ban h\u00e0nh ng\u00e0y 01\/09\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7); <\/li>\n
      • Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng g\u1ed7 nh\u1eadp kh\u1ea9u kh\u00f4ng thu\u1ed9c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a ho\u1eb7c \u0111i\u1ec3m b kho\u1ea3n n\u00e0y: B\u1ea3ng k\u00ea khai ngu\u1ed3n g\u1ed1c g\u1ed7 nh\u1eadp kh\u1ea9u theo M\u1eabu s\u1ed1 03 Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7.<\/li>\n<\/ul>\n

        L\u01b0u \u00fd:<\/strong> Tr\u01b0\u1edbc khi nh\u1eadp kh\u1ea9u g\u1ed7, doanh nghi\u1ec7p ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u g\u1ed7 t\u1eeb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. C\u1ee5 th\u1ec3 nh\u01b0 sau: <\/p>\n

          \n
        • Doanh nghi\u1ec7p c\u1ea7n g\u1eedi 1 b\u1ed9 h\u1ed3 s\u01a1 t\u1edbi C\u01a1 quan th\u00e2\u0309m quy\u00ea\u0300n qu\u1ea3n l\u00fd CITES Vi\u1ec7t Nam. Trong th\u1eddi h\u1ea1n 8 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, C\u01a1 quan th\u00e2\u0309m quy\u00ea\u0300n qu\u1ea3n l\u00fd CITES Vi\u1ec7t Nam c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u g\u1ed7; <\/li>\n
        • Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 kh\u00f4ng h\u1ee3p l\u1ec7, trong th\u1eddi h\u1ea1n 3 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 xin gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u g\u1ed7, C\u01a1 quan th\u00e2\u0309m quy\u00ea\u0300n qu\u1ea3n l\u00fd CITES Vi\u1ec7t Nam s\u1ebd th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft;<\/li>\n
        • N\u1ebfu c\u1ea7n tham v\u1ea5n C\u01a1 quan khoa h\u1ecdc CITES Vi\u1ec7t Nam ho\u1eb7c c\u01a1 quan c\u00f3 li\u00ean quan c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u th\u00ec C\u01a1 quan th\u00e2\u0309m quy\u00ea\u0300n qu\u1ea3n l\u00fd CITES Vi\u1ec7t Nam s\u1ebd t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, nh\u01b0ng th\u1eddi h\u1ea1n n\u00e0y s\u1ebd kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30 ng\u00e0y.<\/li>\n<\/ul>\n

          <\/span>2.2.
          \nTh\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u g\u1ed7 <\/h3>\n

          C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS c\u1ee7a m\u1eb7t h\u00e0ng g\u1ed7, c\u00f3 \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u g\u1ed7 th\u00ec b\u1ea1n c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c \u0111\u1ec3 nh\u1eadp kh\u1ea9u g\u1ed7 theo tr\u00ecnh t\u1ef1 c\u00e1c b\u01b0\u1edbc nh\u01b0 sau:<\/p>\n

          <\/h4>\n

          <\/span>2.2.1.
          \nB\u01b0\u1edbc 1.
          \nKhai t\u1edd khai h\u1ea3i quan <\/h4>\n

          Sau khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb xu\u1ea5t nh\u1eadp kh\u1ea9u bao g\u1ed3m c\u00e1c gi\u1ea5y t\u1edd nh\u01b0 sau: h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i, phi\u1ebfu \u0111\u00f3ng g\u00f3i h\u00e0ng h\u00f3a, v\u1eadn \u0111\u01a1n, Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 (trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t), th\u00f4ng b\u00e1o h\u00e0ng \u0111\u1ebfn v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS g\u1ed7. Khi \u0111\u00f3, b\u1ea1n c\u00f3 th\u1ec3 nh\u1eadp th\u00f4ng tin khai b\u00e1o l\u00ean h\u1ec7 th\u1ed1ng h\u1ea3i quan qua ph\u1ea7n m\u1ec1m. <\/p>\n

          T\u1edd khai h\u1ea3i quan c\u00f3 th\u1ec3 n\u1ed9p tr\u01b0\u1edbc ng\u00e0y h\u00e0ng h\u00f3a t\u1edbi c\u1eeda kh\u1ea9u ho\u1eb7c trong v\u00f2ng 30 ng\u00e0y t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u1ebfn c\u1eeda kh\u1ea9u l\u00ean H\u1ec7 th\u1ed1ng VNACCS.<\/p>\n

          L\u01b0u \u00fd: C\u00e1c doanh nghi\u1ec7p m\u1edbi b\u1eaft \u0111\u1ea7u tham gia v\u00e0o l\u0129nh v\u1ef1c xu\u1ea5t nh\u1eadp kh\u1ea9u ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 b\u01b0\u1edbc b\u1ed5 sung. Ngo\u00e0i ra, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ch\u00ednh ch\u1eef k\u00fd s\u1ed1 m\u00e0 b\u1ea1n d\u00f9ng \u0111\u1ec3 k\u00ea khai thu\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; tuy nhi\u00ean, ph\u1ea3i \u0111\u0103ng k\u00fd ch\u1eef k\u00fd s\u1ed1 \u0111\u00f3 v\u1edbi T\u1ed5ng c\u1ee5c H\u1ea3i quan tr\u01b0\u1edbc (h\u1ec7 th\u1ed1ng VNACCS). <\/p>\n<\/p>\n

          <\/span>2.2.2.
          \nB\u01b0\u1edbc 2.
          \nL\u1ea5y l\u1ec7nh giao h\u00e0ng <\/h4>\n

          \u0110\u00e2y l\u00e0 m\u1ed9t d\u1ea1ng gi\u1ea5y t\u1edd do h\u00e3ng t\u00e0u ho\u1eb7c c\u00f4ng ty v\u1eadn chuy\u1ec3n cung c\u1ea5p \u0111\u1ec3 gi\u1eef c\u00e1c m\u1eb7t h\u00e0ng \u0111\u1ec3 giao h\u00e0ng t\u1ea1i c\u1ea3ng ho\u1eb7c nh\u00e0 kho. \u0110\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01a1n h\u00e0ng n\u00e0y, b\u1ea1n ch\u1ec9 c\u1ea7n \u0111\u1ebfn nh\u00e0 v\u1eadn chuy\u1ec3n v\u00e0 chu\u1ea9n b\u1ecb c\u00e1c gi\u1ea5y t\u1edd sau: 1 b\u1ea3n sao ch\u1ee9ng minh nh\u00e2n d\u00e2n\/ c\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n\/h\u1ed9 chi\u1ebfu, 1 b\u1ea3n sao v\u1eadn \u0111\u01a1n k\u00e8m theo 1 v\u1eadn \u0111\u01a1n g\u1ed1c c\u00f3 \u0111\u00f3ng d\u1ea5u v\u00e0 ph\u00ed. <\/p>\n

          N\u1ebfu c\u00e1c m\u1eb7t h\u00e0ng \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ea5t \u0111\u1ea7y v\u00e0o container, b\u1ea1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh xem c\u00f2n th\u1eddi gian \u0111\u1ec3 c\u1ea5t gi\u1eef ch\u00fang t\u1ea1i c\u1ea3ng hay kh\u00f4ng r\u1ed3i m\u1edbi gia h\u1ea1n.<\/p>\n<\/p>\n

          <\/span>2.2.3.
          \nB\u01b0\u1edbc 3.
          \nM\u1edf t\u1edd khai h\u1ea3i quan <\/h4>\n

          Sau khi t\u01a1\u0300 khai \u0111\u01b0\u01a1\u0323c truy\u00ea\u0300n \u0111i, h\u00ea\u0323 th\u00f4\u0301ng se\u0303 c\u0103n c\u01b0\u0301 va\u0300o n\u00f4\u0323i dung trong t\u01a1\u0300 khai \u0111\u00ea\u0309 ph\u00e2n lu\u00f4\u0300ng ha\u0300ng hoa\u0301. Cu\u0323 th\u00ea\u0309, \u0111o\u0301 co\u0301 th\u00ea\u0309 la\u0300 lu\u00f4\u0300ng xanh, lu\u00f4\u0300ng va\u0300ng ho\u0103\u0323c lu\u00f4\u0300ng \u0111o\u0309. Tuy\u0300 va\u0300o t\u01b0\u0300ng ph\u00e2n lu\u1ed3ng, b\u1ea1n c\u1ea7n ti\u00ea\u0301n ha\u0300nh ca\u0301c thu\u0309 tu\u0323c kha\u0301c nhau, c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/p>\n

            \n
          • Lu\u1ed3ng xanh:<\/span> N\u1ebfu H\u1ec7 th\u1ed1ng VNACCS ph\u1ea3n h\u1ed3i lu\u1ed3ng Xanh, nh\u00e0 nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n ki\u1ec3m tra chi ti\u1ebft h\u1ed3 s\u01a1 v\u00e0 h\u00e0ng h\u00f3a. Theo \u0111\u00f3, b\u1ea1n kh\u00f4ng c\u00e2\u0300n ki\u00ea\u0309m tra hay la\u0300m thu\u0309 tu\u0323c gi\u0300 th\u00eam. B\u1ea1n ch\u1ec9 c\u1ea7n \u0111\u1ebfn c\u01a1 quan h\u1ea3i quan gi\u00e1m s\u00e1t \u0111\u1ec3 n\u1ed9p c\u00e1c ch\u1ee9ng t\u1eeb nh\u01b0: Ph\u01a1i h\u1ea1 h\u00e0ng; T\u1edd c\u00f3 m\u00e3 v\u1ea1ch (in t\u1eeb website c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan); Ph\u00ed h\u1ea1 t\u1ea7ng (ch\u1ec9 \u00e1p d\u1ee5ng t\u1ea1i c\u1ea3ng H\u1ea3i Ph\u00f2ng). H\u1ea3i quan s\u1ebd k\u00fd v\u00e0, trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, \u0111\u00f3ng d\u1ea5u n\u1ed9i b\u1ed9 v\u00e0o m\u1eb7t sau c\u1ee7a t\u1edd khai, b\u00e2y gi\u1edd b\u1ea1n c\u00f3 th\u1ec3 n\u1ed9p cho c\u00f4ng ty v\u1eadn chuy\u1ec3n. <\/li>\n
          • Lu\u1ed3ng v\u00e0ng:<\/span> N\u1ebfu h\u1ec7 th\u1ed1ng g\u1eedi ph\u1ea3n h\u1ed3i lu\u1ed3ng V\u00e0ng, t\u1ee9c l\u00e0 \u0111\u01a1n vi\u0323 Ha\u0309i quan b\u0103\u0301t bu\u00f4\u0323c pha\u0309i ki\u00ea\u0309m tra th\u00eam h\u00f4\u0300 s\u01a1 cu\u0309a l\u00f4 ha\u0300ng. B\u1ea1n c\u00e2\u0300n c\u00e2\u0309n th\u00e2\u0323n trong kh\u00e2u na\u0300y, tuy\u00ea\u0323t \u0111\u00f4\u0301i kh\u00f4ng \u0111\u01b0\u01a1\u0323c xa\u0309y ra sai so\u0301t. Theo \u0111\u00f3, b\u1ea1n ph\u1ea3i n\u1ed9p th\u00eam c\u00e1c h\u1ed3 s\u01a1 gi\u1ea5y sau \u0111\u1ec3 H\u1ea3i quan ki\u1ec3m tra: V\u1eadn \u0111\u01a1n; Phi\u1ebfu \u0111\u00f3ng g\u00f3i h\u00e0ng; T\u1edd khai tr\u1ecb gi\u00e1; H\u00f3a \u0111\u01a1n; Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ph\u1ea3i c\u00f3 Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u); Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra ho\u1eb7c Gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh (\u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n ki\u1ec3m tra chuy\u00ean ng\u00e0nh); Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a EVFTA (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i thu\u1ebf quan EVFTA). <\/li>\n
          • Lu\u1ed3ng \u0111\u1ecf:<\/span> N\u1ebfu h\u1ec7 th\u1ed1ng ph\u1ea3n h\u1ed3i lu\u1ed3ng \u0110\u1ecf, ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u s\u1ebd ph\u1ea3i n\u1ed9p c\u00e1c h\u1ed3 s\u01a1 nh\u01b0 trong tr\u01b0\u1eddng h\u1ee3p Lu\u1ed3ng v\u00e0ng v\u00e0 c\u01a1 quan H\u1ea3i quan s\u1ebd ti\u1ebfn h\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y. Quy tri\u0300nh ki\u00ea\u0309m \u0111i\u0323nh se\u0303 c\u01b0\u0323c ky\u0300 kh\u0103\u0301t khe va\u0300 g\u0103\u0301t gao, t\u00f4\u0301n nhi\u00ea\u0300u th\u01a1\u0300i gian h\u01a1n ke\u0301o theo nhi\u00ea\u0300u chi phi\u0301 pha\u0301t sinh. C\u1ee5 th\u1ec3: <\/li>\n
          • Khi \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o lo\u1ea1i n\u00e0y, h\u1ea3i quan s\u1ebd ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a sau khi x\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb. C\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u00e1y soi chuy\u00ean d\u1ee5ng \u0111\u1ec3 ki\u1ec3m tra, ho\u1eb7c nh\u00e2n vi\u00ean h\u1ea3i quan c\u00f3 th\u1ec3 m\u1edf th\u00f9ng h\u00e0ng \u0111\u1ec3 ki\u1ec3m tra th\u1ee7 c\u00f4ng. <\/li>\n
          • M\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c ki\u1ec3m tra l\u00e0 x\u00e1c \u0111\u1ecbnh xem th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a c\u00f3 gi\u1ed1ng nh\u01b0 h\u1ed3 s\u01a1 \u0111\u00e3 n\u00eau hay kh\u00f4ng. N\u1ebfu c\u00e2u tr\u1ea3 l\u1eddi gi\u1ed1ng nhau th\u00ec b\u01b0\u1edbc n\u00e0y coi nh\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh. N\u1ebfu kh\u00f4ng, c\u00f3 th\u1ec3 ph\u1ea3i s\u1eeda t\u1edd khai (n\u1ebfu c\u00f3 sai s\u00f3t nh\u1ecf), c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh (n\u1ebfu sai s\u00f3t n\u1eb7ng), c\u00f3 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c xu\u1ea5t h\u00e0ng (l\u1ed7i n\u1eb7ng). <\/li>\n<\/ul>\n

            <\/span>2.2.4.
            \nB\u01b0\u1edbc 4.
            \nTh\u00f4ng quan t\u1edd khai h\u1ea3i quan <\/h4>\n

            Sau khi ki\u1ec3m tra xong h\u1ed3 s\u01a1, n\u1ebfu kh\u00f4ng c\u00f3 th\u1eafc m\u1eafc g\u00ec th\u00ec c\u00e1n b\u1ed9 h\u1ea3i quan s\u1ebd ch\u1ea5p nh\u1eadn th\u00f4ng quan t\u1edd khai. B\u1ea1n ch\u1ec9 c\u1ea7n g\u1eedi l\u1ea1i t\u1edd khai v\u00e0 m\u00e3 v\u1ea1ch cho h\u1ea3i quan gi\u00e1m s\u00e1t \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c x\u00e1c th\u1ef1c. Khi t\u1edd khai \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng quan qua gi\u00e1m s\u00e1t h\u1ea3i quan, b\u1ea1n ph\u1ea3i n\u1ed9p l\u1ea1i cho h\u00e3ng t\u00e0u \u0111\u1ec3 h\u1ecd l\u00e0m th\u1ee7 t\u1ee5c x\u00e1c nh\u1eadn th\u1ef1c xu\u1ea5t v\u1edbi h\u1ea3i quan gi\u00e1m s\u00e1t khi h\u00e0ng l\u00ean t\u00e0u. L\u00fac n\u00e0y, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u00f3ng thu\u1ebf nh\u1eadp kh\u1ea9u cho t\u1edd khai h\u1ea3i quan \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a. <\/p>\n

            L\u01b0u \u00fd:<\/strong> Khi n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u00f4ng quan h\u00e0ng h\u00f3a, b\u1ea1n c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec1u nh\u01b0 sau:<\/p>\n

            Gi\u00e1 tr\u1ecb tr\u00ean Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 ph\u1ea3i l\u00e0 tr\u1ecb gi\u00e1 FOB t\u00ednh b\u1eb1ng USD, nh\u01b0ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, gi\u00e1 tr\u1ecb kh\u00e1c (EXW, CFR, CIF, \u2026) theo gi\u00e1 tr\u1ecb tr\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 h\u00f3a \u0111\u01a1n, m\u1eb7t h\u00e0ng c\u00f3 nhi\u1ec1u chi ti\u1ebft nh\u01b0ng Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 kh\u00f4ng th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7, thi\u1ebfu chi ti\u1ebft. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1ec1 Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 l\u00e0 m\u1ed9t trong nh\u1eefng h\u00e0nh \u0111\u1ed9ng m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng l\u1ee3i t\u1eeb thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i. N\u1ebfu x\u1ea3y ra sai s\u00f3t v\u00e0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 b\u1ecb t\u1eeb ch\u1ed1i, b\u1ea1n s\u1ebd ph\u1ea3i ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t kh\u00f4ng \u01b0u \u0111\u00e3i; <\/p>\n<\/p>\n

            <\/span>2.2.5.
            \nB\u01b0\u1edbc 5.
            \nMang h\u00e0ng v\u1ec1 kho b\u1ea3o qu\u1ea3n v\u00e0 s\u1eed d\u1ee5ng <\/h4>\n

            \u0110\u00e2y chi\u0301nh la\u0300 c\u00f4ng \u0111oa\u0323n cu\u00f4\u0301i cu\u0300ng ma\u0300 b\u1ea1n c\u00e2\u0300n th\u01b0\u0323c hi\u00ea\u0323n sau khi hoa\u0300n t\u00e2\u0301t mo\u0323i thu\u0309 tu\u0323c li\u00ean quan \u0111\u00ea\u0301n ha\u0309i quan va\u0300 ca\u0309 n\u00f4\u0323p thu\u00ea\u0301. Mang theo L\u1ec7nh giao h\u00e0ng D\/O hi\u1ec7n c\u00f3 k\u00e8m theo l\u1eddi gi\u1edbi thi\u1ec7u c\u1ee7a ng\u01b0\u1eddi g\u1eedi h\u00e0ng, phi\u1ebfu \u0111\u1eb7t c\u01b0\u1ee3c c\u1ee7a h\u00e3ng t\u00e0u, m\u00e3 v\u1ea1ch t\u1edd khai h\u1ea3i quan \u0111\u00e3 k\u00fd t\u00ean, \u0111\u00f3ng d\u1ea5u sau khi chu\u1ea9n b\u1ecb ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, nh\u1eadp kho. Sau \u0111\u00f3, b\u00ean h\u1ea3i quan s\u1ebd ki\u1ec3m tra h\u00e0ng h\u00f3a v\u00e0 n\u1ebfu c\u1ea7n s\u1ebd l\u00e0m h\u1ed3 s\u01a1 n\u1ed9p ph\u00ed. Sau khi ho\u00e0n th\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c, h\u00e0ng h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn cho b\u1ea1n. <\/p>\n

            L\u00fac na\u0300y, b\u1ea1n c\u00e2\u0300n chu\u00e2\u0309n bi\u0323 tr\u01b0\u01a1\u0301c 2 v\u00e2\u0301n \u0111\u00ea\u0300 sau:<\/p>\n

              \n
            • Thu\u00ea ph\u01b0\u01a1ng ti\u00ea\u0323n chuy\u00ean ch\u01a1\u0309 \u0111\u00ea\u0301n l\u00e2\u0301y ha\u0300ng v\u00ea\u0300;<\/li>\n
            • Thu\u00ea nha\u0300 kho ho\u0103\u0323c b\u00ea\u0301n ba\u0303i \u0111\u00ea\u0309 ba\u0309o qua\u0309n l\u00f4 ha\u0300ng.<\/li>\n<\/ul>\n

              B\u1ea1n c\u00e2\u0300n ch\u0103\u0301c ch\u0103\u0301n r\u0103\u0300ng l\u00ea\u0323nh giao ha\u0300ng v\u00e2\u0303n co\u0300n hi\u00ea\u0323u l\u01b0\u0323c, n\u00ea\u0301u kh\u00f4ng thi\u0300 pha\u0309i la\u0300m vi\u00ea\u0323c v\u01a1\u0301i ha\u0303ng ta\u0300u \u0111\u00ea\u0309 ti\u00ea\u0301n ha\u0300nh gia ha\u0323n la\u0323i. Sau \u0111o\u0301, ng\u01b0\u01a1\u0300i \u0111a\u0323i di\u00ea\u0323n doanh nghi\u00ea\u0323p se\u0303 \u0111\u00ea\u0301n pho\u0300ng th\u01b0\u01a1ng vu\u0323 cu\u0309a Ca\u0309ng \u0111\u00ea\u0309 tri\u0300nh ca\u0301c gi\u00e2\u0301y t\u01a1\u0300 nh\u01b0 D\/O, gi\u00e2\u0301y gi\u01a1\u0301i thi\u00ea\u0323u cu\u0309a chu\u0309 ha\u0300ng, ma\u0303 va\u0323ch t\u01a1\u0300 khai ha\u0309i quan,\u2026 Nh\u00e2n vi\u00ean se\u0303 l\u00ean hoa\u0301 \u0111\u01a1n va\u0300 cho ba\u0323n thanh toa\u0301n nh\u01b0\u0303ng khoa\u0309n phi\u0301 c\u00e2\u0300n thi\u00ea\u0301t. <\/p>\n

              Ng\u01b0\u01a1\u0300i \u0111a\u0323i di\u00ea\u0323n chi\u0309 vi\u00ea\u0323c n\u00f4\u0323p phi\u0301 va\u0300 nh\u00e2\u0323n phi\u00ea\u0301u ER t\u01b0\u0301c phi\u00ea\u0301u giao nh\u00e2\u0323n ma\u0300 th\u00f4i. Sau \u0111o\u0301, chi\u0309 vi\u00ea\u0323c b\u00f4\u0301c x\u00ea\u0301p ha\u0300ng l\u00ean xe va\u0300 ch\u01a1\u0309 v\u00ea\u0300 kho ba\u0309o qua\u0309n. <\/p>\n

              L\u01b0u \u00fd:<\/strong> Th\u1eddi h\u1ea1n c\u01a1 quan h\u1ea3i quan l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c 5 C\u00f4ng v\u0103n 19046\/BTC-TCHQ quy \u0111\u1ecbnh vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ea3i quan n\u0103m 2014 do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh nh\u01b0 sau:<\/p>\n

                \n
              • Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh vi\u1ec7c r\u00e0 so\u00e1t h\u1ed3 s\u01a1 h\u1ea3i quan l\u00e0: kh\u00f4ng qu\u00e1 02 gi\u1edd l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb Th\u1eddi \u0111i\u1ec3m c\u01a1 quan H\u1ea3i quan nh\u1eadn \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan;<\/li>\n
              • Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a: kh\u00f4ng qu\u00e1 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi ng\u01b0\u1eddi khai h\u1ea3i quan b\u00e0n giao h\u00e0ng h\u00f3a cho c\u01a1 quan. D\u1ecbch v\u1ee5 h\u1ea3i quan. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i ki\u1ec3m tra \u0111\u1eb7c bi\u1ec7t v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, s\u1ee9c kh\u1ecfe, v\u0103n h\u00f3a, ki\u1ec3m d\u1ecbch \u0111\u1ed9ng th\u1ef1c v\u1eadt v\u00e0 an to\u00e0n th\u1ef1c ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec th\u1eddi h\u1ea1n ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00ednh k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m sau khi ho\u00e0n th\u00e0nh k\u1ebft qu\u1ea3 kh\u00e1m chuy\u00ean khoa \u0111\u01b0\u1ee3c nh\u1eadn theo quy \u0111\u1ecbnh; <\/li>\n
              • \u0110\u1ed1i v\u1edbi l\u00f4 h\u00e0ng c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, nhi\u1ec1u ch\u1ee7ng lo\u1ea1i, ki\u1ec3m so\u00e1t ph\u1ee9c t\u1ea1p, th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 ng\u00e0y.<\/li>\n<\/ul>\n

                <\/h2>\n

                <\/span>3. Thu\u1ebf nh\u1eadp kh\u1ea9u g\u1ed7?<\/strong><\/h3>\n<\/p>\n

                Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, thu\u1ebf nh\u1eadp kh\u1ea9u g\u1ed7 ph\u1ee5 thu\u1ed9c v\u00e0 m\u00e3 HS g\u1ed7. Do \u0111\u00f3, l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c m\u00e3 HS ph\u00f9 h\u1ee3p s\u1ebd l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c thu\u1ebf nh\u1eadp kh\u1ea9u ch\u00ednh x\u00e1c. Thu\u1ebf nh\u1eadp kh\u1ea9u c\u0169ng l\u00e0 chi ph\u00ed s\u1ebd c\u1ed9ng v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. <\/p>\n

                Thu\u1ebf nh\u1eadp kh\u1ea9u g\u1ed7 c\u00f3 hai lo\u1ea1i \u0111\u00f3 l\u00e0: Thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u1eadp kh\u1ea9u. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf nh\u1eadp kh\u1ea9u g\u1ed7, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp g\u1ed7 v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u1eadp kh\u1ea9u c\u1ee5 th\u1ec3 nh\u01b0 sau: <\/p>\n

                Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, c\u00e1ch t\u00ednh thu\u1ebf nh\u1eadp kh\u1ea9u x\u00e1c \u0111\u1ecbnh theo m\u00e3 HS thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/p>\n\n\n\n
                Thu\u1ebf nh\u1eadp kh\u1ea9u<\/td>\n=<\/td>\nTr\u1ecb gi\u00e1 CIF<\/td>\nx<\/td>\n% thu\u1ebf su\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                C\u00e1ch t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00f4ng th\u1ee9c nh\u01b0 sau:<\/p>\n\n\n\n
                Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/td>\n=<\/td>\n(Tr\u1ecb gi\u00e1 CIF + Thu\u1ebf nh\u1eadp kh\u1ea9u)<\/td>\nx<\/td>\n10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Trong \u0111\u00f3:<\/p>\n

                  \n
                • Tr\u1ecb gi\u00e1 CIF: C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 s\u1ed1 05\/2018\/TT-BCT c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, tr\u1ecb gi\u00e1 CIF l\u00e0 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 bao g\u1ed3m c\u1ea3 c\u01b0\u1edbc v\u1eadn t\u1ea3i v\u00e0 ph\u00ed b\u1ea3o hi\u1ec3m t\u00ednh \u0111\u1ebfn c\u1ea3ng ho\u1eb7c c\u1eeda kh\u1ea9u c\u1ee7a n\u01b0\u1edbc nh\u1eadp kh\u1ea9u. Tr\u1ecb gi\u00e1 CIF \u0111\u01b0\u1ee3c t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u VII Hi\u1ec7p \u0111\u1ecbnh Chung v\u1ec1 Thu\u1ebf quan v\u00e0 Th\u01b0\u01a1ng m\u1ea1i 1994 v\u00e0 Hi\u1ec7p \u0111\u1ecbnh v\u1ec1 Tr\u1ecb gi\u00e1 H\u1ea3i quan; <\/li>\n
                • Thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u c\u1ee7a m\u1eb7t h\u00e0ng g\u1ed7 l\u00e0 0%;<\/li>\n
                • Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng nh\u1eadp kh\u1ea9u c\u1ee7a m\u1eb7t h\u00e0ng g\u1ed7 v\u00e0 s\u1ea3n ph\u1ea9m t\u1eeb g\u1ed7 l\u00e0 10%.<\/li>\n<\/ul>\n

                  <\/h2>\n

                  <\/span>4. C\u01a1 s\u1edf ph\u00e1p l\u00fd<\/strong><\/h3>\n<\/p>\n
                    \n
                  • Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u n\u0103m 2016;<\/li>\n
                  • Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 06\/2019\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7: V\u1ec1 qu\u1ea3n l\u00fd th\u1ef1c v\u1eadt r\u1eebng, \u0111\u1ed9ng v\u1eadt r\u1eebng nguy c\u1ea5p, qu\u00fd, hi\u1ebfm v\u00e0 th\u1ef1c thi C\u00f4ng \u01b0\u1edbc v\u1ec1 bu\u00f4n b\u00e1n qu\u1ed1c t\u1ebf c\u00e1c lo\u00e0i \u0111\u1ed9ng v\u1eadt, th\u1ef1c v\u1eadt hoang d\u00e3 nguy c\u1ea5p;<\/li>\n
                  • Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 102\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh h\u1ec7 th\u1ed1ng b\u1ea3o \u0111\u1ea3m g\u1ed7 h\u1ee3p ph\u00e1p Vi\u1ec7t Nam, c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 30\/10\/2020;<\/li>\n
                  • Th\u00f4ng t\u01b0 39\/2018\/TT-BTC ban h\u00e0nh ng\u00e0y 20\/04\/2018 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC 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 h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u do B\u1ed9 tr\u01b0\u1edfng B\u1ed9 t\u00e0i ch\u00ednh ban h\u00e0nh.<\/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":"

                    B\u1ea1n mu\u1ed1n nh\u1eadp kh\u1ea9u g\u1ed7 t\u1eeb n\u01b0\u1edbc ngo\u00e0i nh\u01b0ng v\u1eabn ch\u01b0a n\u1eafm \u0111\u01b0\u1ee3c ngh\u0129a v\u1ee5 v\u1ec1 thu\u1ebf. B\u1ea1n lo l\u1eafng v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 nh\u1eefng \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 nh\u1eadp kh\u1ea9u m\u1eb7t h\u00e0ng n\u00e0y. 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