{"id":2330,"date":"2017-07-03T23:08:27","date_gmt":"2017-07-03T16:08:27","guid":{"rendered":"http:\/\/www.vtrlogistics.com.vn\/?p=2330"},"modified":"2017-07-03T23:08:27","modified_gmt":"2017-07-03T16:08:27","slug":"go-vuong-nhieu-quy-dinh-ap-ma-hs-doi-voi-cac-mat-hang-xnk","status":"publish","type":"post","link":"https:\/\/www.vtrlogistics.com.vn\/?p=2330","title":{"rendered":"G\u1ee0 V\u01af\u1edaNG NHI\u1ec0U QUY \u0110\u1ecaNH \u00c1P M\u00c3 HS \u0110\u1ed0I V\u1edaI C\u00c1C M\u1eb6T H\u00c0NG XNK"},"content":{"rendered":"
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(HQ Online)- Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan, nhi\u1ec1u DN \u0111\u00e3 ph\u1ea3n \u00e1nh nh\u1eefng v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh \u00e1p m\u00e3 \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng XNK. Nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed7 tr\u1ee3 th\u00f4ng tin \u0111\u1ec3 c\u00e1c DN n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn h\u1ea3i quan, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u00e3 tr\u1ea3 l\u1eddi c\u1ee5 th\u1ec3 m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc c\u1ee7a DN.<\/span><\/p>\n<\/div>\n

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C\u00f4ng ch\u1ee9c H\u1ea3i quan L\u1ea1ng S\u01a1n ki\u1ec3m tra m\u1eb7t h\u00e0ng th\u00e9p NK. \u1ea2nh: H.N\u1ee5.<\/span><\/div>\n<\/div>\n
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C\u00f4ng ty CP th\u01b0\u01a1ng m\u1ea1i Citicom n\u00eau, hi\u1ec7n t\u1ea1i, th\u00e9p d\u00e2y h\u1ee3p kim NK v\u1ec1 v\u1edbi m\u00e3 HS 7227.90.00 \u0111ang b\u1ecb \u00e1p thu\u1ebf t\u1ef1 v\u1ec7 l\u00e0 15,4%, do \u0111\u00f3, DN \u0111\u00e3 chuy\u1ec3n sang NK th\u00e9p d\u00e2y kh\u00f4ng h\u1ee3p kim v\u1edbi m\u00e3 HS 7213.91.90, thu\u1ebf NK 3%. Tuy nhi\u00ean, theo th\u00f4ng tin DN \u0111\u01b0\u1ee3c bi\u1ebft th\u00ec m\u1ed9t s\u1ed1 nh\u00e0 s\u1ea3n xu\u1ea5t trong n\u01b0\u1edbc \u0111ang \u0111\u1ec1 ngh\u1ecb B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u01b0a th\u00eam m\u1eb7t h\u00e0ng n\u00e0y v\u00e0o danh m\u1ee5c h\u00e0ng ch\u1ecbu thu\u1ebf t\u1ef1 v\u1ec7 nh\u01b0 h\u00e0ng h\u1ee3p kim. V\u1eady B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng c\u00f3 \u0111\u01b0a m\u1eb7t h\u00e0ng n\u00e0y v\u00e0o danh m\u1ee5c ch\u1ecbu thu\u1ebf t\u1ef1 v\u1ec7 nh\u01b0 h\u00e0ng h\u1ee3p kim kh\u00f4ng v\u00e0 n\u1ebfu c\u00f3 th\u00ec d\u1ef1 ki\u1ebfn khi n\u00e0o?\u00a0 \u0110\u1ec1 ngh\u1ecb T\u1ed5ng c\u1ee5c H\u1ea3i quan cho bi\u1ebft k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra m\u1eb7t h\u00e0ng th\u00e9p h\u00ecnh H v\u00e0 n\u1ebfu thay \u0111\u1ed5i, th\u00ec khi n\u00e0o \u00e1p d\u1ee5ng?<\/em><\/strong><\/span><\/p>\n

DN c\u0169ng cho r\u1eb1ng, DN \u0111ang nh\u1eadp th\u00e9p d\u00e2y kh\u00f4ng h\u1ee3p kim theo m\u00e3 HS 7213.91.90, thu\u1ebf NK 3%. Tuy nhi\u00ean, c\u0169ng c\u00f3 m\u1ed9t m\u00e3 HS kh\u00e1c l\u00e0 9839.10.00\u00a0 v\u1edbi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a gi\u1ed1ng h\u1ec7t, c\u00f3 DN kh\u00e1c NK c\u00f9ng nh\u00e0 m\u00e1y v\u1edbi DN \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c v\u1edbi c\u00f9ng m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, thu\u1ebf 0%. V\u1eady, DN \u0111\u1ec1 ngh\u1ecb c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 chi ti\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c DN c\u1ea1nh tranh m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng.<\/span><\/p>\n

Li\u00ean quan \u0111\u1ebfn c\u00e1c th\u1eafc m\u1eafc c\u1ee7a DN, hi\u1ec7n nay T\u1ed5ng c\u1ee5c H\u1ea3i quan ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng tin v\u1ec1 vi\u1ec7c m\u1eb7t h\u00e0ng thu\u1ed9c m\u00e3 s\u1ed1 7213.91.90 \u0111\u01b0a v\u00e0o danh m\u1ee5c ch\u1ecbu thu\u1ebf t\u1ef1 v\u1ec7 v\u00e0 k\u1ebft qu\u1ea3 \u0111i\u1ec1u tra m\u1eb7t h\u00e0ng th\u00e9p h\u00ecnh ch\u1eef H. Do \u0111\u00f3, T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec1 ngh\u1ecb DN li\u00ean h\u1ec7 v\u1edbi B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u1ec3 bi\u1ebft th\u00f4ng tin c\u1ee5 th\u1ec3.<\/span><\/p>\n

C\u0103n c\u1ee9 ch\u00fa gi\u1ea3i ch\u01b0\u01a1ng 98 Bi\u1ec3u thu\u1ebf NK \u01b0u \u0111\u00e3i ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2016\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec m\u1eb7t h\u00e0ng th\u00e9p \u201ckh\u00f4ng h\u1ee3p kim, d\u1ea1ng thanh v\u00e0 d\u1ea1ng cu\u1ed9n cu\u1ed1n kh\u00f4ng \u0111\u1ec1u, \u0111\u01b0\u1ee3c c\u00e1n n\u00f3ng\u201d thu\u1ed9c nh\u00f3m 98.39 ph\u1ea3i \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong c\u00e1c ti\u00eau chu\u1ea9n TCVN 1766:1975 v\u00e0 TCVN 8996:2011 (ISO 4954:1993) do B\u1ed9 Khoa h\u1ecdc v\u00e0 C\u00f4ng ngh\u1ec7 c\u00f4ng b\u1ed1.<\/span><\/p>\n

Nh\u01b0 v\u1eady \u0111\u00e3 c\u00f3 ti\u00eau chu\u1ea9n \u0111\u1ec3 ph\u00e2n bi\u1ec7t th\u00e9p kh\u00f4ng h\u1ee3p kim thu\u1ed9c nh\u00f3m 9839.10.00 v\u00e0 nh\u00f3m 7213.91.90, do \u0111\u00f3, \u0111\u1ec1 ngh\u1ecb DN nghi\u00ean c\u1ee9u Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2016\/N\u0110-CP \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\n

C\u00f4ng ty TNHH Yamaha Moto Vi\u1ec7t Nam th\u1eafc m\u1eafc sau khi c\u00f3 k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch ph\u00e2n lo\u1ea1i m\u00e3 HS c\u1ee7a m\u1ed9t chi ti\u1ebft NK c\u1ee7a DN, n\u1ebfu k\u1ebft qu\u1ea3 ph\u00e2n t\u00edch ph\u00e2n lo\u1ea1i m\u00e3 HS n\u00e0y kh\u00e1c v\u1edbi m\u00e3 HS m\u00e0 DN khai b\u00e1o tr\u01b0\u1edbc \u0111\u00f3 l\u00e0m thu\u1ebf NK c\u1ee7a chi ti\u1ebft t\u0103ng: DN c\u00f3 ph\u1ea3i khai b\u00e1o b\u1ed5 sung m\u00e3 HS c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng NK tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 n\u1ed9p thu\u1ebf b\u1ed5 sung kh\u00f4ng? Th\u1eddi h\u1ea1n khai b\u00e1o b\u1ed5 sung l\u00e0 m\u1ea5y n\u0103m tr\u01b0\u1edbc \u0111\u00f3? HS l\u00e0m thu\u1ebf NK c\u1ee7a chi ti\u1ebft gi\u1ea3m: DN c\u00f3 \u0111\u01b0\u1ee3c khai b\u00e1o b\u1ed5 sung m\u00e3 HS c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng NK tr\u01b0\u1edbc \u0111\u00f3 \u0111\u1ec3 ho\u00e0n thu\u1ebf kh\u00f4ng? Th\u1eddi h\u1ea1n khai b\u00e1o b\u1ed5 sung l\u00e0 m\u1ea5y n\u0103m tr\u01b0\u1edbc \u0111\u00f3?<\/em><\/strong><\/span><\/p>\n

V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, theo T\u1ed5ng c\u1ee5c H\u1ea3i quan, t\u1ea1i Kho\u1ea3n 4 \u0110i\u1ec1u 29 Lu\u1eadt H\u1ea3i quan 2014 v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p khai b\u1ed5 sung h\u1ed3 s\u01a1 h\u1ea3i quan. \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1eafc m\u1eafc c\u1ee7a DN, tr\u01b0\u1eddng h\u1ee3p DN khai b\u1ed5 sung m\u00e3 HS cho c\u00e1c l\u00f4 h\u00e0ng tr\u01b0\u1edbc \u0111\u00f3 th\u00ec c\u0103n c\u1ee9 th\u1ef1c t\u1ebf t\u00ecnh tr\u1ea1ng l\u00f4 h\u00e0ng \u0111\u1ec3 \u00e1p d\u1ee5ng quy \u0111\u1ecbnh theo \u0110i\u1ec3m b, c, d Kho\u1ea3n 1 \u0110i\u1ec1u 20 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC.<\/span><\/p>\n

C\u00f4ng ty TNHH Minh Nh\u1eadt \u0111\u1ec1 ngh\u1ecb c\u01a1 quan H\u1ea3i quan h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi quy \u0111\u1ecbnh v\u1ec1 HS code kh\u00ed ga h\u00f3a l\u1ecfng \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng Propan v\u00e0 Butan.<\/em><\/strong><\/span><\/p>\n

Theo T\u1ed5ng c\u1ee5c H\u1ea3i quan, c\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c V Danh m\u1ee5c h\u00f3a ch\u1ea5t ph\u1ea3i khai b\u00e1o ban h\u00e0nh k\u00e8m Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 26\/2011\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 th\u00ec m\u1eb7t h\u00e0ng Propan (m\u00e3 s\u1ed1 HS 271112), Butan (m\u00e3 s\u1ed1 HS 271113) thu\u1ed9c s\u1ed1 th\u1ee9 t\u1ef1 9 trong Ph\u1ee5 l\u1ee5c V n\u00eau tr\u00ean th\u00ec ph\u1ea3i khai b\u00e1o h\u00f3a ch\u1ea5t NK v\u1edbi B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng tr\u01b0\u1edbc khi th\u00f4ng quan. M\u1eb7t h\u00e0ng\u201clo\u1ea1i kh\u00e1c\u201d (m\u00e3 s\u1ed1 HS 271119) kh\u00f4ng thu\u1ed9c Danh m\u1ee5c h\u00f3a ch\u1ea5t ph\u1ea3i khai b\u00e1o theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c V n\u00eau tr\u00ean.<\/span><\/p>\n

Li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn vi\u1ec7c gi\u00e1m s\u00e1t \u0111\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng LPG XK v\u00e0o Khu c\u00f4ng nghi\u1ec7p-Khu ch\u1ebf xu\u1ea5t, \u0111\u1ec1 ngh\u1ecb DN c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 69\/2016\/TT-BTC \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra v\u00e0 gi\u00e1m s\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi l\u01b0\u1ee3ng nhi\u00ean li\u1ec7u cung \u1ee9ng cho DN thu\u1ed9c c\u00e1c khu v\u1ef1c h\u1ea3i quan ri\u00eang tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/span><\/p>\n

C\u00f4ng ty TNHH c\u01a1 \u0111i\u1ec7n l\u1ea1nh v\u00e0 th\u01b0\u01a1ng m\u1ea1i H\u00f2a B\u00ecnh \u2013 Th\u01b0\u01a1ng Hi\u1ec7u Alaske h\u1ecfi B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 c\u00f3 c\u01a1 ch\u1ebf trao \u0111\u1ed5i, h\u1ecdc h\u1ecfi kinh nghi\u1ec7m qu\u1ed1c t\u1ebf, kinh nghi\u1ec7m c\u00e1c n\u01b0\u1edbc trong vi\u1ec7c ph\u00e2n lo\u1ea1i \u00e1p m\u00e3 s\u1ed1 HS \u0111\u1ed1i v\u1edbi nhi\u1ec1u m\u1eb7t h\u00e0ng m\u1edbi, c\u00f3 nhi\u1ec1u ch\u1ee9c n\u0103ng s\u1eed d\u1ee5ng t\u00edch h\u1ee3p v\u00e0o trong m\u1ed9t m\u1eb7t h\u00e0ng ch\u01b0a? B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 quy \u0111\u1ecbnh n\u00e0o gi\u00fap h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ed1ng nh\u1ea5t theo h\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i \u00e1p m\u00e3 \u0111\u1ec3 tr\u00e1nh cho ng\u01b0\u1eddi khai h\u1ea3i quan khi NK, khi \u0111\u00e3 ph\u00e2n ph\u1ed1i, khi \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0 n\u1ed9p thu\u1ebf kh\u00f4ng b\u1ecb xem x\u00e9t truy thu, truy ho\u00e0n v\u00ec \u00e1p m\u00e3 ch\u01b0a ch\u00ednh x\u00e1c \u0111\u1ed1i v\u1edbi nh\u1eefng m\u1eb7t h\u00e0ng kh\u00f3 \u00e1p m\u00e3 n\u00e0y kh\u00f4ng?<\/em><\/strong><\/span><\/p>\n

V\u1ec1 ki\u1ebfn ngh\u1ecb c\u1ee7a DN, li\u00ean quan \u0111\u1ebfn quy\u1ebft \u0111\u1ecbnh \u1ea5n \u0111\u1ecbnh thu\u1ebf, theo T\u1ed5ng c\u1ee5c H\u1ea3i quan, c\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 49\/Q\u0110-CTN ng\u00e0y 6\/3\/1998 c\u1ee7a Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc, Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean tham gia C\u00f4ng \u01b0\u1edbc Qu\u1ed1c t\u1ebf v\u1ec1 H\u1ec7 th\u1ed1ng h\u00e0i h\u00f2a m\u00f4 t\u1ea3 v\u00e0 m\u00e3 h\u00f3a h\u00e0ng h\u00f3a (C\u00f4ng \u01b0\u1edbc HS). C\u00f4ng \u01b0\u1edbc HS l\u00e0 C\u00f4ng \u01b0\u1edbc do H\u1ed9i \u0111\u1ed3ng h\u1ee3p t\u00e1c H\u1ea3i quan, nay g\u1ecdi l\u00e0 T\u1ed5 ch\u1ee9c H\u1ea3i quan Th\u1ebf gi\u1edbi (WCO) th\u00f4ng qua ng\u00e0y 14\/6\/1983 t\u1ea1i Bruxelles, V\u01b0\u01a1ng qu\u1ed1c B\u1ec9.<\/span><\/p>\n

T\u1eeb khi tham gia \u0111\u1ebfn nay, Vi\u1ec7t Nam (n\u00f3i chung), B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c H\u1ea3i quan (n\u00f3i ri\u00eang) lu\u00f4n tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i theo C\u00f4ng \u01b0\u1edbc HS v\u00e0 th\u01b0\u1eddng xuy\u00ean c\u00f3 s\u1ef1 trao \u0111\u1ed5i, h\u1ecdc h\u1ecfi kinh nghi\u1ec7m v\u1edbi c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean tham gia C\u00f4ng \u01b0\u1edbc c\u0169ng nh\u01b0 c\u00e1c h\u01b0\u1edbng d\u1eabn c\u1ee7a WCO (th\u00f4ng qua vi\u1ec7c tham gia c\u00e1c kh\u00f3a t\u1eadp hu\u1ea5n v\u1ec1 ph\u00e2n lo\u1ea1i \u00e1p m\u00e3 trong kh\u1ed1i ASEAN \u0111\u1ec3 trao \u0111\u1ed5i kinh nghi\u1ec7m v\u1edbi c\u00e1c n\u01b0\u1edbc trong khu v\u1ef1c, h\u01b0\u1edbng t\u1edbi th\u1ed1ng nh\u1ea5t c\u00e1ch hi\u1ec3u, c\u00e1ch ph\u00e2n lo\u1ea1i \u00e1p m\u00e3 cho h\u00e0ng h\u00f3a XNK (\u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c m\u1eb7t h\u00e0ng m\u1edbi…). Ngo\u00e0i ra, B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u01b0\u1eddng xuy\u00ean tham kh\u1ea3o c\u00e1c t\u00e0i li\u1ec7u nh\u01b0: Ch\u00fa gi\u1ea3i chi ti\u1ebft HS 2012, Ch\u00fa gi\u1ea3i b\u1ed5 sung Danh m\u1ee5c AHTN, tuy\u1ec3n t\u1eadp \u00fd ki\u1ebfn ph\u00e2n lo\u1ea1i c\u1ee7a WCO… khi th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i, \u00e1p m\u00e3 cho h\u00e0ng h\u00f3a, v\u1edbi m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c, th\u1ed1ng nh\u1ea5t m\u00e3 HS \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a XNK, nh\u1eb1m t\u1ea1o thu\u1eadn l\u1ee3i cho DN.<\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 7 v\u00e0 \u0110i\u1ec1u 39 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf, \u0110i\u1ec1u 18 Lu\u1eadt H\u1ea3i quan 2014 quy \u0111\u1ecbnh, ng\u01b0\u1eddi khai h\u1ea3i quan c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 k\u00ea khai v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 th\u00f4ng tin khai b\u00e1o tr\u00ean t\u1edd khai h\u1ea3i quan. Kho\u1ea3n 3 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan: \u201cNg\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c, trung th\u1ef1c, r\u00f5 r\u00e0ng c\u00e1c ti\u00eau ch\u00ed tr\u00ean t\u1edd khai h\u1ea3i quan; t\u1ef1 t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf, c\u00e1c kho\u1ea3n thu kh\u00e1c ph\u1ea3i n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 c\u00e1c n\u1ed9i dung \u0111\u00e3 khai\u201d.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng XNK, tr\u01b0\u1eddng h\u1ee3p DN c\u00f3 kh\u00f3 kh\u0103n, v\u01b0\u1edbng m\u1eafc trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh m\u00e3 s\u1ed1 HS h\u00e0ng h\u00f3a c\u00f3 th\u1ec3 li\u00ean h\u1ec7 ngay v\u1edbi c\u01a1 quan H\u1ea3i quan \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi, tr\u00e1nh thi\u1ec7t h\u1ea1i cho DN. Tr\u01b0\u1eddng h\u1ee3p v\u1eabn kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS th\u00ec c\u00f3 th\u1ec3 g\u1eedi h\u1ed3 s\u01a1 t\u1edbi T\u1ed5ng c\u1ee5c H\u1ea3i quan \u0111\u1ec3 xin x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a. Th\u1ee7 t\u1ee5c xin x\u00e1c \u0111\u1ecbnh tr\u01b0\u1edbc m\u00e3 s\u1ed1 HS c\u1ee7a h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf XNK v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XNK.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u00e0 c\u00e1c c\u01a1 quan h\u1eefu quan kh\u00e1c s\u1eeda \u0111\u1ed5i, h\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i \u00e1p m\u00e3, l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi qu\u00e1 tr\u00ecnh khai h\u1ea3i quan v\u1ec1 m\u00e3 s\u1ed1, m\u1ee9c thu\u1ebf v\u00e0 hi\u1ec7u qu\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i h\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt theo quy \u0111\u1ecbnh (quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 14\/2015\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a; ph\u00e2n t\u00edch \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a XNK).<\/span><\/p>\n<\/div>\n<\/div>\n

Tu\u1ea5n Ki\u1ec7t<\/span><\/div>\n

Ngu\u1ed3n:\u00a0http:\/\/www.baohaiquan.vn\/<\/em><\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

(HQ Online)- Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan, nhi\u1ec1u DN \u0111\u00e3 ph\u1ea3n \u00e1nh nh\u1eefng v\u01b0\u1edbng m\u1eafc li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh \u00e1p m\u00e3 \u0111\u1ed1i v\u1edbi c\u00e1c m\u1eb7t h\u00e0ng XNK. Nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n v\u00e0 h\u1ed7 tr\u1ee3 th\u00f4ng tin \u0111\u1ec3 c\u00e1c DN n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh v\u1ec1 ch\u00ednh s\u00e1ch ph\u00e1p lu\u1eadt li\u00ean …<\/p>\n","protected":false},"author":2,"featured_media":1055,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43,1],"tags":[1622,1490,1288,643,1624],"acf":[],"_links":{"self":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2330"}],"collection":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2330"}],"version-history":[{"count":2,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2330\/revisions"}],"predecessor-version":[{"id":2332,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/posts\/2330\/revisions\/2332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=\/wp\/v2\/media\/1055"}],"wp:attachment":[{"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2330"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2330"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vtrlogistics.com.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2330"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}