BQ TAT CHINH

SO: 39 /2015/TT-BTC

CQNG HOA XA HOI CHU NGHIA VIET NAM Dick ldp - Tv do — Hanh pink

Ha Nai, ngay 25 thong 3 nom 2015

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2 -04- 2015 Quy d

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THONG TU. nh ye tri gia hai quan doi vtri hang hod xudt khdu, nhdp khdu

Can ca. Ludt Hai quan so 54/2014/QH13 ngity 23 thong 6 nom 2014;

Can ca. Ludt Quan 11) thua so 78/2006/QH11 ngay 29 thong 11 nom 2006; Ludt sfra doi, ba sung mat so °lieu cilia Ludt QUarl ly thua so 21/2012/QHI3 ngay 20 thong 11 nom 2012;

Can ea Ludt Set him tri tua so 50/2005/QH11 ngay 29 thcing 11 nom 2005, Ludt silta doi b a sung mat so dieu caa Ludt So hint tri tue so 36/2009/QH12 ngay 19 thong 6 nth?? 2009;

Can ca. Hiep clinh thfrc hian clieu 7 Thep dinh chung ve thua quan va thtrang mai;

Can c& Nghi clinh so 08/2015/ND-CP ngay 21 thong 01 nom 2015 cilia Chinh phi quy dinh chi tilt va bin phap thi hanh Ludt Hai quan ve thu tuc hai quan, kient tra, giam sat, kiern soot hcii quan;

Cdn ca. Nghi clinh so 83/2013/ND-CP ngay 22 thong 7 nom 2013 cia Chinh pith quy clinh chi tilt thi hanh mot so dieu ,caa Luat Qucin 1)5 thue va Ludt silra doi,ba sung mat so dieu do Ludt Quin lythue;

Can ca. Nghi clinh so 215/2013/NE)-CP ngay 23 thong 12 nom 2013 cna Chinh phi quy clinh char ndng, nhiem vu, quyen han va ca cau to chirc cilia BO Tai chinh;

Theo de nghi cilia Tang cyc frit ong Tang nig Hai quan,

Bd &Wing BO Tai chinh ban hanh Thong tit quy clinh ve tri gia hai quan doi vol hang hoa xuat khdu, nhap khau nhtr sau:

CITUONG I QUY DINH CHUNG

Dieu 1. Pharr vi di'Lt chinh va doi twang ap dung

1. Pham vi diOu chinh: Thong W nay quy (UPI v.e.),' hai quan dOi vai hang hod xudt khdu, nhap khan.

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2. Doi tuong ap dung: TO chire, ca nhan xuat khau, nhap khau hang hoa, co quan hai quan, ding chirc hai quan va the to chire, ca nhan khde co lien quan.

Ditu 2. Giai finch tir ngir

Ode tir ngir sir dung trong Thong to nay dirge hiau nhu sau:

1. Hap clang mua ban hang hoa 1a thoa thuan mua ban hang hod dirge xac lap bang van ban hole cac hinh thirc eel gid tri twang cluang van ban baO gam: dien bao, telex, fax, thong diep du lieu. Trong do, nguai ban el() nghla vu giao hang, chuyen quyen ser hftu hang hod cho nguai mua va nhan thanlytoan; ngueri mua co nghia vu thanh toan cho nguai ban, nhan hang va quyan ser hau hang hoa theo theta thuan; hang hod doge chuyan tir nguai ban sang nguai mua, qua cud khau, bien giai Viet Nam hole tir khu phi thua quan vao thi truang nOi dia hole tir thi trulang nOi dia vao khu phi thua quan.

Ngueri ban bao gOm nguai ban hang hod, nguai cung cap dich vu.

2. Hoa hang mua hang la khoan tien ma nguai mua tra cho dai lY dai dien cua minh de mua hang hod nhap khau veri mire gia hop 1Y( nhat.

3. Hoa hang ban hang la khoan tien dirge tra cho dai ly dai dien cho nguai ban a ban hang hod xuat khau cho ngubi mua.

4. Phi mai gioi la khoan tien nguai mua hole nguai ban hole ea nguai mua va nguai ban phai tra cho nguai mai gieri de dam nhan vai tr.?) trung gian trong giao dich mua ban hang hod nhap khau.

5. Phan mam la cac du lieu, chuong trinh hole huang dart dirge the hien dual clang cac lenh, cac ma, lugs do hole bat ky dang nao khac khi chuyan tai vao mot thiet bi xir ly du lieu thi co kha nang lam thiet bi do thue hien dirge mot ding vice hole dat dirge mot ket qua cu. the. Cac san pham am thanh, phim hole hinh anh khong dirge coi IA phan mam theo quy dinh nay.

6. Phurrng tien trung gian la dia mam, dia CD, dia DVD, bang tir, the tir, ding ngoai hole bat IcY vat the nao luu gift dirge thong tin, dirge sir dung nhu mot phuong tien luu gift tam th&i hole de chuyan tai phan mam. BE sir dung, phan mam dirge chuyan, tai dat hole tich hop vao thiet bi xir lY dft lieu. Phucmgyien trung gian khong bao gam cac mach tieh hop, vi mach, ban dan va cac thiet bi tuang tir hoc cac bet phA'n gan vao cac bang mach hole thiet bi do.

7. Hang hoa có tri gici clwc coi la "xcip xi" vai nhau nau sir chenh leech gifta

thong do cac yau to khdch quan sau day tat do, ng den:

a) Ban chat elm hang hod, tinh chat dm nganh san xuat ra hang hoa;

b) Tinh then vu end hang hoa;

c) Su Ichac biet kheng dang ka v'e mat thuong mai.

Trong khi xem xet tinh xap xi cila hai tri gia phai dim chimg va ding dieu

kien mua ban.

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8. Hang hod xuat khau giang het la nhung hang hod xuat khau giang nhau

ve m9i phuong dien, bao gem:

a) Dac diem vat chat gam be mat san pham, vat lieu cau thanh, phuong phap the tao, chirc nang, muc dich sir dung, tinh chat co, ly, hod;

b) Chit ltrong san pham;

c) Nhan hieu san pham;

d) Dugc san xuat tai Viet Nam, beri cling mOt nha san xuat hoac nha san

xuat dugc uy quyen, nhugng quyen.

9. Hang hda nhdp khau giang het la nhimg hang hoa nhap khau giang nhau

va m9i phuong dien, bao gam:

a) D4c diLri vat chat gam be mat san pham, vat lieu eau thanh, phuong phap the tao, chirc nang, niuc dich sir dung, tinh chat ccr, IY, hoa, c6 ding ma so hang hoa theo Danh muc hang hod xuat khau, nhap khau Viet Nam;

b) Chat lucmg san pham;

c) Nhan hieu san pham;

d) Buoy san xuat a ding mOt nuac, beri ding mOt nha san xuat hoac nha san xuat dugc uy quyen, nhugng quyen.

Hang hoa nhap khau ve ca ban giang nhau m9i phuong dien nhung c6 nhimg khac biet khong clang ke ve be ngoai nhu mau sac, kich ca, kieu clang ma khong lam anh huamg den tri gia cilia hang Me thi van dugc coi la hang Ma nhap khau giang het.

Hang h6a nhap khan khOng dugc coi la gidong het nau nhu trong qua trinh

san xuat ra hang h6a do c6 Sit dung cac thiat ka ky thuat, thiat ka thi ding, ka hoach trien khai, thiat ka my thuat, ban ye thiat ka, cac so de, phac do hay cac san pham dich vu Prong to dugc lam ra a Viet Nam do ngueri mua cung cap mien phi cho ngtrai ban.

10. Hang hod xuat khau twang tte la nhtmg hang hod mac du khong giang nhau ve m9i phuong dien nhung co cac dac trtmg ca ban giang nhau, bao gam:

, a) Dugc lam to cac nguyen lieu, vat lieu tuong &rang, c6 cling phuong phap

the tao;

b) Co ding chi:re nang, intic dich sir dung;

c) Chat lucmg san pham tucmg throng nhau;

d) CO the hoar doi cho nhap trong giao dich thuang mai, dm la nguiyi mua

chap nhan thay the hang hod nay cho hang hoa kia;

d) Dugc san xuat tai Viet Nam, bol ding mOt nha san xuat hoac nha san xuat lchac dugc uy quyen, nhugng quyen.

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11. Hang hoci nh4p khau twang ttr la nhung hang hod mac du khong giong

nhau v'e myi phuong dien nhung có cac dac trung co ban giang nhau, bao gem:

a) Duqc lam to cac nguyen lieu, vat lieu tucmg. throng, c6 ding phuang phap

the tao;

b) Co cung chirc nang, muc dich sit dung;

c) Chat luqng san pham Prong throng nhau;

d) CO the hoan d6i cho nhau trong giao dich thuong mai, tirc la ngueri mua

chap nhan thay the hang hod nay cho hang hod kia; d) Duqc san xuat b cung mot nuoc, bei cung mOtnha san xuat hoac nha san

xuat khac duqc uST quyen, nhuang quyen, duqc nhap khan vao Viet Nam Nhang hang hoa nhap khau kh6ng duqc coi la tuang to neu nhu trong qua

trinh san xuat ra mot trong nhtmg hang hod dO co sir dung cac thiet ke ky thuat, thiet ke thi cong, thiet ke my thuat, ke hoach tri6n khai, ban ye thiet ke, cac sa de, phac do hay cac san pham dich vu tuang Or duqc lam ra & Via Nam do ngued mua

cung cap mien phi hoac giam gid cho nguai ban.

12. Ngay xuat khau la ngay phat hank van don. Truong hqp khOng co van

don, ngay xuat khan la ngay dang ky to. khai hai quan nhap khan hang hida.

13. Hang ,hoa nhap khciu cung pheim cap hay cling chnng nhung hang

hod co cung xuat xir, nam trong ding mot Whom hoac mot tap hop nhom hang hod do cling mot ngenh hay ma rinh vgc cu the san xuat ra. Hang hod nhap khau gi6ng ha, hang hod nhap khan tuong to la nhung hang h6a cung chimg

Vi du: Chung loai thep xay dung nhu thep tron tron, thep xoan, thep hinh (cha U, I, V) do nganh san xuat thep san xuat ra, la nhttng hang hod, cling chimg

loai.

a) Trong phuong phap xac dinh tri gia hai quan then tri gia khau trir "hang hod nhap khau ding pham cap hay cung chang loai" la hang hod nhap khan lir tat

ca cac nuac van Viet Nam, khong phan bit xuat xir;

b) Trong phuong phap xac dinh tri gid hai quan then tri gia tinh town "hang

hod nhap khan cung pham cap hay cong chimg loai" phai la nht-mg hang hoa nhap

khan co clang xuat xa voi hang hoa dang xac dinh tri gia hai quan.

14. SO lieu khach quan, clinh prong cltrqc la se lieu ell the dm cac khoan

dieu chinh cong, Ichoan dieu chinh trir lien quan den hang hoa nhap khau dang xac dinh tri gia hai quan duqc the hien trong th6a thuan hoac chimg tin, tai lieu dm cac

ben tham gia giao Dieu 3. Quyen va nghia vu ciia ngtroi khai hai quan; trach nhiem va

quyen ban cfia ca quan hai quan 1. Nguoi khai hai quan to Ice khai, to xac dinh tri gia hai quan then cac

nguyen tad va phuong phap xac dinh tri gia hai quan quy dinh tai Luat Hai quan so

54/2014/QH13 ngay 23 thong 6 nam 2014, Nghi Binh so 08/2015/ND-CP ngay 21 thong 01 nam 2015 cua Chinh pha quy dinh chi tiet va bien phap thi hanh Luat Hai quan ve thu tide hai quan, kiem tra, giant sat, kiem soot hai quan va Thong tu nay; chiu trach nhiem tru6c phap ludt ve tinh chinh xac, tinh trung thuc cua cac not dung kg khai va klet qua tu xac dinh tri gia hai quan; nap, xuat trinh cac chi:mg tu, tai lieu theo you cau cua cu quan hai quan, viec nOp cac chimg tir, tai lieu thuc hien theo quy dinh tai Dieu 3 Thong tu quy dinh ve flux rye hai quan; kiem tra, giam sat hai quan; thug xuat khau, thug nhap khan va quan 1y thus voi hang hod xuat khan, nhdp khAu; tham van trao dai, lam r5 nghi van caa cu quan hai quan lien quan den tri gia khai bao; yeu cau ca quan hai quan thong bao bang van ban vg tri gia tinh thug, co. so., phuong phap dugc sir dung de xac dinh tri gia hai quan trong truemg hop tri gia hai quan do co quan hai quan xac dinh.

, 2. Khi kigm tra viec khai bao va xac dinh tri gia hai quan veri hang hoa xuat khau, nhap khau cua nguai khai hai quan, co quan hai quan c6 quygn yeu cau ngtrOi khai hai quan nap, xuat trinh cac chi:mg tu, tai lieu c6 lien quan den phuong phap xac dinh tri gia khai bao theo quy dinh tai Thong tu nay a chi:mg minh tinh chinh xac, tinh trung thuc caa tri gia khai bao;

3. Ca quan hai quan xac dinh tri gia hai quan can dr nguyen tac, cac phuong phap xac dinh tri gia hai quan, ca so du lieu tri gia, cac tai lieu, cluing to co lien quan quy dinh tai Thong tu nay trong cac truemg hop sau:

a) Ngtrei khai hai quan khong xac dinh duce tri gia hai quan theo cac phuong phap quy dinh tai ThOng tu nay;

b) Truemg hyp quy dinh tai khoan 2, khoan 5 Dieu 17 Thong tu nay.

CIRYONG II XAC DINH TRI GIA HAI QUAN

MCI

NGUYEN TAC, PHU'ONG PHAP XAC DINH TRI GIA HAI QUAN

Dieu 4. Nguyen tic va phtrang phap xac dinh gii hai quan doi Aid hang him xuat khan

1. Nguyen tac: Tri gia hai quan la gia ban cita hang hoa tinh den cfra khan xuat khOng bao gom phi bao higm quoc to (I), phi van tai quoc to (F), dugc xac dinh theo cac phuong phap quy i.n tai khoan 7 f)i'linh.

2. Phuong phap xac dinh:

a) Gia ban dm hang h6a tinh dgn cira khau xuat dugc xac dinh tren ca so' gia ban ghi ten hop clang mua ban hang hod hoa'c cac hinh thirc c6 gia tri phap ly

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tucmg duang hgp clang mua ban hang h6a, hod don thuong mai va the chi:mg tir lien quan phu hgp ved hang hod thge xuat khau;

b) Truang hgp kh6ng xac dinh dirge tri gia hai quan theo quy dinh tai diem a khoan nay, tri gia hai quan la tri gia dm hang h6a xuat khau giong het, twang to trong co so du lieu tri gia tai then diem gan nhat so ved ngay dang kY to khai xuat khau coa hang hoa dang the dinh tri gia, sau khi quy doi v'e gid ban tinh den cira khau xuat. Truang hgp tai el:mg tiled diem xac dinh doge to hai tri gid oda hang h6a xuat khau giong het, tuang to to. len thi tri gid hai quan la tri gia tha hang h6a

xuat khau giong het, tuang tu thap nhAt.

Dieu 5. Nguyen fie va phiro'ng phip xac dinh tri gia hai quan doi voi hang hoa nh4p khAu

1. Nguyen the: Tri gid hai quan la gia thuc to phai tra tinh den cfra khau nhap dau tien, dugc xac dinh theo cac phuong phap quy dinh tai lchoLi 2 Dieu

nay. 2. Phuong phap xac dinh: Gia thuc to phai tra tinh den da khau nhap dau

tien dirge xac dinh bang each ap dung tuan tu sau phuong phap the dinh tri gid hai quan quy dinh tai Dieu 6, Dieu 8, Dieu 9, Dieu 10, Dieu 11, Dieu 12 Th8ng tu nay va di.mg ngay o phuong phap xac dinh dirge tri gia hai quan. Cac phuong phap xac

dinh tri gia hai quan bao

a) Phuong phap tri gid giao dich;

b) Phuong phap tri gid giao dich dm hang hod nhap khau giong het;

c) Phuong phap tri gia giao dich tha hang hod nhap khau tuang tu;

d) Phuong phap tri gia khau tit;

d) Phuong phap tri gia tinh toan;

e) Phuong phap suy luan. Tn.rang hgp nguad khai hai quan de nghi bang van ban thi trinh tu ap dung

phuong phap tri gia lchau tilt va phuong phap tri gid tinh toan co the hoan doi cho

nhau.

Dieu 6. Phu•ong phip tri gia giao dich

1. Tri gia giao dich la gid thuc t6 dal thanh toan hay se phai thanh toan cho hang hod nhap khau sau khi da dirge diau chinh theo quy dinh tai Dieu 13 va Dieu

15 ThOng tu nay.

2. Gia thuc to da thanh toan hay se phai thanh toan cho hang h6a nhap khau la tang so tien ma ngued mua da thanh toan hoac se phai thanh toan, true -hap hoac

gian tip cho ngued ban de mua hang h6a nhap khau. Bao gam the khoan sau day:

a) Gia mua ghi ten hod don thuong mai;

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b) Cdc khoan diau chinh theo quy dinh tai Dieu 13 va Dieu 15 Thong tu

nay;

c) Cac khoan tien nguai mua phai tra nhung chua tinh vao gid mua ghi tren

hoa don thucmg mai, bao gam:

c.1) Tian tra truot, tien img tru6c, tien dat C9C cho viec san xuat, mua ban,

van tai, bao him hang hoa;

c.2) Cac khoan thanh toan gian tip cho nguai ban (vi du. nhu: khoan tien ma nguai mua tra cho nguai thu ba theo yeu cau ctia nguai ban; khoan tien dugc thanh toan bang each can trir nv).

3. Tri gia giao dich dugc ap dung nail tit& man du cac diau kien sau:

a) Ngtrosi mua khong bi han the quyan dinh doat hoac sir dung hang hoa sau

khi nhap khau, tra cac han the duOi day:

a.1) Han the do phap luat Viet Nam quy dinh nhu: Cac quy dinh ve viec hang hod nhap khau phai dan nhan mac bang tiang Viet, hang hoa nhap khan co dieu kien, hoac hang hod nhap khAu phai chiu mot hinh thirc kiam tra tnrarc khi

dugc thong quan;

a.2) Han the va nai tieu thy hang hod;

a.3) Han the khac khong anh hung dan tri gia caa hang hoa. Nhang han the nay la mot hoac nhieu yieu to c6 lien quan tryc tiep hay gian flap den hang hod nhap khau, nhung khong lam tang hoac giam gia thuc thanh toan cho hang hoa do.

Vi du: Ngued ban 8 to y8u can nguai mua 6 to khong dugc ban hoac tn.mg bay o to nhap khau truck theti diem giai thieu mau o to nay ra thi truang.

b) Gia ca hoac viec ban hang khong phu thuOc vao nhung diau kien hay cac khoan thanh toan ma vi chi:mg khong xac dinh dugc tn. gid cita hang hod can xac dinh tri gia hai quan.

Vi du: Ngtrai ban dinh gid ban hang hoa nhap khau vai diau kien la nguai mua clang se mua mot so lugng nhat dinh cac hang hod lchac naa; Cid ca. ctla hang hoa nh'ap khan phy thuOc vao gia cna hang hoa Ude ma ngtrei nhap khan se ban lai cho nguai xuat khau.

TruOng hop viec mua ban hang hod hay gia ca dm hang hod phy thuOc vao mot hay mot so diau kien, nhung nguai mua co tai lieu lchach quan de xac dinh mire do anh huong bang tien cua sy phu thuOc do thi van dugc xem la da dap img diau kien nay; khi xac dinh tri gia hai quan phai cong khoan tien dugc giam do anh hiving cua sy phy thuOc do vao tri gia giao dich.

c) Sau khi ban lai, chuyen nhugng hoac sir dung hang hod nhap khan, tra khoan phai cong quy dinh tai diem e khoan 2 Dian 13 Thong tu nay, nguai mua khOng phai tra them bat IcS7 khoan Hen nao tir so tien thu duct do viec dinh doat hang hoe. nhap khau mang lai;

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d) Ngueri mua va ngued ban lchOng c6 mai quan he dac biet hoac neu co thi

moi quan he dac biet do Ichong anh hut-rig den tri gia giao dich theo quy dinh tai

Dieu 7 Thong to nay. 4. Xac dinh tri gia hai quan dai voi hang hod nhap Ichau c6 china phan mem

a) Tri gia hai quan doi voi hang hod nhap khan la phucmg tien trung gian c6 china phan mem la tri gia thvc to da thanh toan hay se phai thanh toan cho hang hod nhap Ichau, khong bao gam tri gia cua phan mem dung cho cac thi'et bi xiz ly du lieu ma no china dung neu ten hod don thuong mai, tri gid ena phan mem dugc tach rieng voi tri gia cua phuong tien trung gian;

b) Tri gia hai quan la tri gid thvc to da thanh tan hay se phai thanh toan cho hang hod nhap khan bao gOm ca tri gid phan mem va chi phi de ghi hoac cai dat phan mem vao hang hod nhap khan, neu thuec met trong the truemg hop sau:

b.1) Tren hoa don thuong mai, tri gid cua phan mem 'thong dugc tach thong

voi tri gia cua phuong tien trung gian;

b.2) Tri gia thvc thanh toan hay se phai thanh toan cho phan mem co lien quan den cac Ichoa.n dieu chinh cong theo quy dinh tai Dieu 13 Thong to nay;

b.3) Phan mem dugc ghi, cai dat hoac tich hop trong cac hang hod nhap

khan. IchOng phai la phuong tien trung gian. 5. Chimg tut, tai lieu 6 xac dinh tri gia theo phuong phap nay bao gam:

a) Hop clang mua ban hang h6a;

b) Chung tit, tai lieu chimg mirth mai quan 114 dac biet kh8ng anh huemg den tri gia giao dich (neu khai c6 mai quan he dac biet nhung mai quan he dac biet

kh8ng anh huang den tri gid giao dich);

c) Chimg tit, tai lieu chimg minh cac Ichoan tien nguai mua phai tra nhung chua tinh vao gia mua ghi tren hoa don thuong mai (neu co Ichoan tien nay);

d) Chung tit, tai lieu chimg mirth cac khoan dieu chinh cong (neu co Ichoan

dieu chinh cong); d) Chung tit, tai lieu chimg minh the Ichoan dieu chinh tit (neu c6 Ichoan

dieu chinh trit);

e) Chung tit, tai lieu khae chimg minh viec xac dinh tri gia hai quan theo tri

gia giao dich do ngueri khai hai quan khai bao.

Dieu 7. Moi quail hg d4c bit 1. Ngtreci mua va nguei ban co m6i quan he Mc biet neu thuac met trong the

trueing hop sau: a) Cimg la nhan viten hoac met ngued la phan vien, ngued kia la gidm dac

trong doanh nghiep 'chat;

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b) Clang la nhang thanh vign hop danh gop vein trong kinh doanh dirge phap luat cong nhan;

c) La chn va nguai lam thug;

d) Ngireai ban c6 quyan kiam soot nguai mua hoac ngugc lai;

d) Clung bi mot b8n thir ba kiam soot;

e) Cling ham soot mot ben thir ba;

MOt ngu&i co quyan kiam soot nguai khac quy dinh tai cac diem d, d, e khoan nay la nguai c6 the Ilan chg duce hay chi dao dirge mQt each two Tap hoac gian -hap d6i voi nguai kia.

g) Co mQt trong cac moi quan he gia dinh: Vg chang, 116 me va con cai dugc phap luat cong nhan, Ong ba va chau co quan he huygt thong voi nhau, co chd bac va chau runt, anh chi em ruet, anh chi em dau, ra;

h) Met nguai thu ba se( hula, kiam soot hoac nom gift to 5% tr& len s6 cot phiau co quyan bigu quyat dm ca hai ben;

i) Cac ben lien kat voi nhau trong kinh doanh, trong do mot ben la dal ly dec quyan, nha phan phoi do, e quyan hoax nha chuyan nhugng doe quyan cua ben kia dugc coi la co moi quan he dac biet neu nhu moi quan he do phla hop voi quy dinh met trong cac diem tic diem a den diem h Pin day.

2. MM quan he dac biet gifta nguai mua va nguai ban khOng anh huong den tri gia giao dich neu thod man mQt trong hai diau kien sau:

a) Giao dich mua ban gala nguai mua va nguai ban dirge flan halt nhu giao dich mua ban yeti nhang nguai mua khong có moi quan he dac biet yeti nguOi ban ding nhap khau hang h6a dO va Viet Nam. Ca quan hai quan phai tin hanh kiam tra each till:re ma nguai mua va nguai ban thi8t lap moi quan he mua ban va each fink dam phan a dat dugc mire gia khai bao, to do duo ra kat Juan la tri gia khai bao co bi anh huOng beri mai quan he dac brat hay Ichong;

Vi

- Gia mua ban hang hod nhap khau doge dam phan va thong nhat trong hgp 'Tong thuong mai theo cach thfrc phn hop voi thong le dam phan, thoa-thuan gia ca thong thuang elm nganh hang do hoar theo each ma nguilyi ban duo ra gia mua ban hang hod cho nhung nguai mua khong co quan he dac biet khdc.

- Gia mua ban hang hod nhap khau bao gom ca chi phi va lgi nhuan chung, tucmg ling voi chi phi va lgi nhuan chung cua vice ban hang hod cling phain cdp hay ding chnng 100.

b) Tri gia giao dich dm hang h6a nhap khau xap xi vol. met trong nhitng tri gia duo" day cna 10 hang dugc xuat khau den Viet Nam trong cling ngay hoac trong khoang tiled gian 60 ngay truot hodc 60 ngay sau ngay xudt khdu 10 hang dang chimg minh:

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b.1) Tri gia hai quan dugc xdc dinh theo phuang phap tri gia giao dich tha hang hod nhap khau giong het hay tuong ttr dirge ban cho ngueri nhap khau 'thee thong c6 mai quan he dac biet vai ngueri xuat khan (nguiyi ban);

b.2) Tri gia hai quan cila hang hoa nhap khau giong het hay tucmg to dugc xdc dinh theo phuong phap tri gia khan trir quy dinh tai Dieu 10 Thong tu nay;

b.3) Tri gia hai quan dm hang hod nhap khau giong het hay tuang to dirge

xac -dinh theo phuong phap tri gia tinh town quy dinh tai Dieu 11 Thong tu nay.

3. Nht-mg tri gia hai quan quy dinh tai diem b khoan 2 Dieu nay chi nham invc dich so sanh va phai dieu chinh tri gid hai quan tha hang hod. nhap khau giong het, hang hod nhap khau tuang to ve cling dieu kien mua ban vol hang hod

nhap khau dang chUng minh:

a) Dieu chinh ve, cling dieu kien mua ban: Viec dieu chinh tri gid quan

caa hang hoa nhap khau giong het, tuang to v'e cling dieu kien mua ban vai lo hang dang chUng minh dirge thus hien theo quy dinh tai diem b khoan 2 Dieu 9

Thong to nay hoac;

b) Dieu chinh cac khoan phai cOng, cac khoan phE trir theo quy dinh tai

Dieu 13 va Dieu 15 Thong tu nay.

4. Thu tic khai bdo, kiem tra:

a) Tai tiled diem clang 1c5T khai, truang hop nguai mua va ngueri ban c6 mai quan he die biet nhung thong anh huang den tri gia giao dich thi ngueri khai hai quan phai khai tren to khai hang hoa nhap khau va ter khai tri gia hai quan clai

yeti truang hop phai khai te. thai tri gia hai quan;

b) Tren ca so nhcmg thOng tin c6 san, truerng hyp nghi van mai quan he die biet cep anh huerng den tri gia giao dich, ca quan hai quan thong bao va to chitc doi thogi de ngueri khai hai quan giai trinh va cung cap them thong tin c6 lien quan den mai quan he dac biet do, nham lam re mai quan he dac biet gala ngued mua va nguai ban khong anh huong den tri gia giao dich tha hang hod nhap khau quy

dinh tai IChoan 2 Dieu nay.

Dieu 8. Pluto-lig phip tri gia giao dich ciia hang hem nh4p khan giOng het

1. Trubng hop ap dung: Neu thong xdc dinh doge tri gid hai quan theo phucrng phap tri gia giao dich quy dinh tai Dieu 6 Thong tu nay thi tri gia hai quan dm hang hod nhap khau dirge xdc dinh theo phuong phap tri gid giao dich tha

hang hod nhap khau giong het.

2. Phuang phap tri gid giao dich caa hang hod nhap khau giong het dirge thus hien nhu quy dinh tai Dieu 9 Thong tu nay, trong d6 cum tit "hang hod nhap khan tuang tu" dirge thay the bang cum to "hang hod nhap khau giong het".

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Di'eu 9. Plurcrng phip tri gia giao dich oh hang hoa nhap khan twang tn.

1. Truemg hgp ap dung: Neu Ichang xac dinh dugc tri gia hai quan theo cac phucmg phap quy dinh tai Dian 6 va Dian 8 Thong to nay thi tri gia hai quan cua hang hod nhap khan dugc xac dinh theo phuong phap tri gia giao dich ciia hang hod nhap khau tuong tv, vai dieu kin hang hoa nhap khau tuong to da duct ca

quan hai quan chap nhan xac dinh tri gia hai quan theo phucmg phap tri gia giao dich va co cling cac dieu kin mua ban, dien kian ye theci gian xuat khau vgi hang hod nhap khau dang xac dinh tri gia hai quan theo quy dinh tai khoan 2 Dian nay.

Trueng hgp 'thong tim dugc 18 hang nhap khan tuong to có cling diau kin mua ban voi 18 hang nhap khau dang dugc xac dinh tri gia hai quan thi lira chgn 18 hang nhap khau tuong to khac ve diau kian mua ban, nhung phai duce di'au chinh va cling diau kin mua ban.

2. Dieu kin Iva ch9n 18 hang nhap khau Mang ttr: L8 hang nhap khau tuang to dugc Iva chgn nau dap ling du cac diau kin sau:

a) Dieu kian ve thin gian xuat khan:

LO hang nhap khau turn-1g to phai dugc xuat khAu den Viet Nam vao cling ngay hoac trong khoang thoi gian 60 ngay trugc hoac 60 ngay sau ngay xuat khau veil hang hod nhap khau dang dugc xac dinh tri gia hai quan.

b) DiL kian mua ban:

b.1) Dieu kian va cap c10 thuang mai va so lugng:

b.1.1) Lo hang nhap khan Wang to phai cg cling diau kian va cap dO thuung mai va s6 lugng yeti 18 hang nhap khan dang dugc xac dinh tri gia hai quan;

b.1.2) Neu khong tim dugc 18 hang nhap khau nen tai diem b.1.1 khoan nay thi Iva chgn 18 hang nhap khdu al cling cap dQ thuong mai nhung khdc nhau va s6 lugng, sau do diau chinh tri gia giao dich elm hang hoa nhap khau tuong to va cling se lugng vai 18 hang clang xac dinh tri gia hai quan;

b.1.3) Neu kh8ng tim dugc 18 hang nhap khan nen tai diem b.1.1 va b.1.2 khoan nay thi Iva ch9n lo hang nhap khan khac nhau ve cap do thuang mai nhung cling s6 lugng, sau do dian chinh tri gia giao dich elm 18 hang nhap khan Wang to va cling cap do thuong mai yeti 18 hang dang xac dinh tri gia hai quan;

b.1.4) Neu khang tim dugc 18 hang nhap khan nen tai diem b.1.1, b.1.2 va b.1.3 khoan nay thi Iva chgn lo hang nhap khau khac nhau ca va cap dQ thuong mai va se lugng, sau do diau chinh tri gia giao dich elm 18 hang nhap khau twang Pr va cling cap do, thuang mai va s8 lugng vai. 18 hang dang xac dinh tri gia hai quan.

b.2) Dian kin ve quang throng va phuang thi c van tai, bao hiern:

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LO hang nhap khau tuang to c6 cang quang &rang va phuang thire van tai, hoac dai duge dieu chinh ve eang quang dyeing va phuang thac van tai ved 15 hang

dang the dinh tri gid hai quan. Neu c6 sv chenh lech dang ke ve phi bao hiem thi dieu chinh ve cang dieu

kien bao hiem ved lo hang dang xac dinh tri gid hai quan.

c) KM ap dung phuang phap tri gia giao dich dm hang hoa nhap khau tuong tv, neu khong tim doge hang hod nhap khan tuong to duge san xuat bad cang met ngued san xuat hoac ngued san xuat khac duge uy -quyen thi med xet den hang hod

duge san xuat bed ngued san xuat khde va phai c6 ding xuat xir.

d) Khi xac dinh tri gia hai quan theo phuang phap nay ma xac. dinh duge to

hai tri gia giao dich dm hang hod nhap khan tuang to ter len thi sau khi dal dieu chinh ve ding dieu kien mua ban vai 18 hang dang xac dinh tri gia hai quan, tri gia

hai quan la tri gia giao dich thap nhat. Neu trong thai gian lam thu Ate hai quan Ichong du thong tin Iva chon hang

nhap khan gieng het hose tuong to lied hang hoa nhap khan dang xac dinh tri gia hai quan thi Ichong xac dinh tri gia hai quan cho hang hod nhap khan theo quy dinh tai Dieu 8 hoac Dieu 9 Th8ng tu nay phai chuyen sang phucmg phap tiep theo.

3. Chtimg tu, tai lieu a xac dinh tri gia hai quan theo phucmg phap nay, mei

chimg to 01 ban chap, bao gem:

a) Ter khai hai quan dm hang hod nhap khau tuong tu;

b) Ta khai tri gia hai quan cua hang hoa nhap khan tuong to dOi yeti truang

hop phai khai bao to khai tri gia hai quan;

c) Hgp d5ng van tai dm hang hoa nhap khau tuang to (neu c6 str dieu chinh

chi phi nay);

d) Hop deng bao hiem dm hang hod nhap khan tuang to (neu c45 sv dieu

chinh chi phi nay); d) Bang gia bon hang xuat khau cua nha san xuat hose nguai ban hang

woe ngoai (neu c6 sv dieu chinh ve so luong, cap d'5 thuong mai);

e) Cdc h5 sa, Chung tir khac lien quan den vice xac dinh tri gid hai quan.

Ditu 10. Phtrung phap tri gia khAu trir

1. Tnrerng hgp ap clang: Neu Ich'Ong xac dinh duge tri gia hai quan theo cae phuang phap quy dinh tai Dieu 6, Dieu 8, Dieu 9 Thong tu thy thi tri gia hai quan caa hang hod nhap than duge the dinh theo phuang phap tri gia khan tra, can cu vao don gia ban hang hoa nhap khan, hang hod nhap khan giong het hoac hang hod nhap khau tuong to tren thi truang not dia. Viet Nam theo quy dinh tai khoan 2 Dieu nay va tar (-) cac chi phi hgp 1Y, lgi nhuan thu throe sau khi ban hang hoa

nhap khan.

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Khong ap dung phuang phap nay neu hang hoa dugc Iva chgn de xac dinh don gia ban thu'ec met trong cac truang hop sau:

a) Chua dugc ban ten thi truemg not dia Viet Nam hoac via ban hang He chua dugc hach toan ten chfrng tiz, so sach ke toan theo quy dinh cua phap luat vie

ke toan Viet Nam;

b) CO lien quan den khoan trg giap do bat kY nguai nao cung cap theo quy

dinh tai diem d.1 khoan 2 Dieu 13 Th8ng tu nay.

2. Gia ban hang hoa nhap khan tren thi truemg Via Nam dugc xac dinh theo

nhcmg nguyen tae sau:

a) Gia ban hang hod nhap khau la gia ban thvc to cila hang hoa do tai thi

truth-1g Viet Nam. Truth-1g hap lcheng co gia ban thvc to cila hang hod nhap khau can xac dinh tri gia hai quan thi lay gia ban thvc to °Oa hang hoa nhap khau giong ha hay hang hod nhap khau twang to con nguyen tang nhu khi nhap khan dugc ban tren thi truemg Viet Nam de xac dinh gia ban thvc

Hang h6a nhap khau con nguyen tang nhu khi nhap khau la hang hod sau khi nhap khau Icheng bi bat dr met tac deng nao lam thay dei hinh clang, dac diem, tinh chat, cong dung dm hang hod hoac lam tang, giam tri gia efia hang hod nhap

khau.

b) Ngtroi nhap khau va ngueri mua hang trong nuerc khong do mei quan he dac biet theo quy dinh tai Dieu 7 Thong tu nay;

c) Mirc gia ban tinh tren se lugng ban ra lern nhat va du de hinh thanh dan gia. Mire gia ban ra tinh tren se lugng ban ra lem nhat la mire gia ma hang hod da dugc ban vol se lugng tong cong lem nhat trong cac giao dich ban hang hog o cap de thuang mai dau tien ngay sau khi nhap khau;

d) Hang hod dugc ban ra (ban buon hoac ban le) vao ngay semi nhat ngay sau khi nhap khan, nhung Icheng cham qua 90 ngay (ngay theo lich) sau ngay nhap khau 10 hang do. Ngay som nhat ngay sau khi nhap khau la ngay hang h6a dirge ban vol se lugng hang hoa du de hinh thanh dan gia. (t6i thieu bang 10% lugng hang hoa dm mat hang do trong 16 hang nhap khau).

3. Dieu kien Iva chen don gia ban ten thi truerng Viet Nam:

a), Don gia ban tren thi truerng Viet Nam phai 16. dan gia. ban ciia hang hod nhap khau dang dugc xac dinh tri gia hai quan, hang hod nhap khau gieng het hoac hang hod nhap khau twang tu, dugc ban nguyen trang nhu khi nhap khau;

b) Don gia ban dugc Iva, chon la, don gia twang (mg %Ted lugng hang hod

dugc ban ra so lugng 1u9 ke lorn nhat o mire du hinh thanh don gia; hang hod duce ban ra ngay sau khi nhap khan, nhung Ichong qua 90 ngay sau ngay nhap khau ciia hang hod clang dugc xac dinh tri gia hai quan; ngtreci mua hang trong ntrac va ngueri ban Icheng co moi quan he dac biet.

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Vi du: L6 hang A gem nhieu mat hang trong do mat hang B phai xac dinh tri gia hai quan theo phuang phap khau tru. Lo hang A doge nhap khan van ngay 1/1/2014. Met 18 hang trong do c6 mat hang gieing het yeti mat hang B nhap khan truck do va dirge ban cho nhieu nguai mua trong nugc theo cac mire gia va thin

diem khac nhau nhu sau:

Dan gia S6 lugng/lan ban Thai gian ban So 1u9 ke

900 dang/chik

50 chiec 28/3/2014 100 chiec 30 chiec 15/1/2014

20 chiec 3/3/2014

800 clang/chiee

200 chiec 20/1/2014 450 chiec 250 chiec 12/2/2014

Tang Ong: 550 chiec

Trong vi du ten, don gia ban dirge lira ch9n de khan U.* la 800 dang/chiec,

tuang Ong \Teri s8 lugng ban ra 16n nh'at (450 chiec), a mire dill de hinh thanh don gia. Dan gia nay th6a man cac dieu kien ve lira chgn dan gia ban, do la:

- CO s6 lugng lay ke 16n nhat (450 chiec) trong se hang hoa nhap khau dirge

ban ra ngay sau khi nhap khau.

- Thai gian ban la tong vOng 90 ngay ke to ngay nhap khau.

4. Nguyen lac khau trt: Viec xac dinh cac khoan khau trir phai dna tren ca so the se; lieu Ice than,

Chung tir hgp phap, co san va duce ghi chap, phan anh theo cac quy dinh, chugn ante cua ke toon Viet Nam. Cac khoan dirge khau trir phai la nhang khoan dirge phap hach town vao chi phi hgp ly ena doanh nghiep theo Luat ke toan Viet Nam.

5. Cac khoan dirge khau trir kh6i dan gia ban hang:

Cac khoan dirge khan trir IchOi dan gia ban hang la nhirmg chi phi hgp lY va lgi nhuan thu dirge sau khi ban hang tren thi truang Viet Nam, bao gam:

a) Chi phi van tai, phi bao hiem va chi phi cho cac hoat do, ng khac lien quan

den viec van tai hang hod sau khi nhap khau, cu the:

a.1) Chi phi van tai, phi bao hiem va cac chi phi khac lien quan den viec van tai hang hod phat sirih tit cira khau nhap d&u tien den kho hang cila ngued nhap khau hoac dia diem giao hang trong not dia Viet Nam;

a.2) Chi phi van tai, phi bao hiem va cac chi phi khac lien quan den viec van tai tiz kho hang cua ngueri nhap khau trong not dia Viet Nam den dia diem ban hang, neu ngueri nhap khau phai chiu cac khoan nay.

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b) Cdc khoan thue, phi va le phi phai nap tai Viet Nam khi nhap khau va ban hang hod nhap khan ten thi truang not dia Via Nam;

c) Hoa hang hoac chi phi chung va lgi nhuan lien quan den cac hog (tang

ban hang hod nhap khau tai Viet Nam: 0.1) Trueng hop ngued nhap khau la dai ly ban hang cho thucmg nhan nuot

ngoai thi khau tit khoan hoa hang. Neu trong khoan hoahang da bao the chi

phi neu tai diem a va b khoan nay thi Ichang duce khau trir them cac khoan nay;

c.2) Trueng hgp nhap khau theo phuang thirc mua dirt ban 'loan thi khau trir cac khoan chi phi chung va lgi nhuan: Chi phi chung va lgi nhuan phai duge xem xet mat each tang the khi xdc dinh tri gid khan trir. Viec xac dinh va phan WI chi phi chung va lgi nhuan cho to hang nhap khau phai dirge thug hien theo the quy dinh va chuan mire ke toan Viet Nam.

Chi phi chung bao gam cac chi phi true flap, chi phi gian tiep phuc vu cho vies nhap khau va ban hang hod tran thi twang nal dia, nhu: Chi phi ve tiap thi hang hod, chi phi ve luu gift va bao quan hang hod truce khi ban hang, chi phi ve cac hog Ong quan 132 phtie vu cho vied nhap khau va bdn hang.

Can cu 6 xac dinh cac khoan khau trir la so lieu dirge ghi chop va phan Ott tren chi:mg dr, so sech Ice Wan cua ngued nhap khan, phit hgp vad quy dinh, chuan muc cua ke toan Viet Nam. So lieu nay phai Wang irng veld nhttng so lieu thu dugc tiz nhftng hog Ong mua ban hang hod nhap khau ding pham cap hoac ding chimg loai tai Viet Nam.

6. Hang hod nhap khAu qua qud trinh gia cong, the bian them a trong nude dirge xac dinh tri gia hai quan theo nguyen tae quy dinh tai khoan 1 Dieu nay va trix di cac chi phi gia ding, the bin lam tang them tri gia dia hang hod. Khong ap dung phuang phap xac dinh tri gia hai quan quy dinh tai Dieu nay dal vai cac truerng hgp:

a) Hang hod nhap khan sau khi gia cong, the bin khong con nguyen trang nhu khi nhap khau va Ichang xac dinh dugc chinh xac gid tri tang them do qua

trinh gia cong, eh& bien;

b) Hang hod nhap khan sau khi gia ding, the bian van gift nguyen dac diem, tinh chat, cong dung nhu khi nhap khau nhtmg chi con IA mat ba phan cila hang hod dirge ban ra teen thi truang Viet Nam.

7. Chung tiz, tai lieu de xac dinh tri gid hai quan theo phuang phap nay bao gem:

a) Hod dan ban hang hoac hoa don gia tri gia tang theo quy dinh;

b) Hop dung dal ly ban hang neu ngued nhap khau la dai ly ban hang dm ngueri xuAt khau. H9p Ong nay phai quy dinh cu the khoan phi hoa hang ma ngued dai ly dirge hung, cat loai chi phi ma ngued dai ly phai tra;

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c) Ban giai trinh ve doanh thu ban hang va cac chimg tir, se sach ke toan

phan anh cac khoan chi phi neu tai khoan 5 Dieu nay;

d) khai hai quan va to khai tri gia hai quan cua lo hang dugc Iva chon de

khau tit; d) Cdc tai lieu can thiet khee de kiem tra, xdc dinh tri gia hai quan.

Dieu 11. Phirang phip tri gia tinh town

1. Truest-1g hop dp dung: Neu khong xac dinh duce tri gia hai quan theo cac phuong phap quy dinh tal. Dieu 6, Dieu 8, Dieu 9, Dieu 10 Thong Ur nay thi tri gia hai quan dm hang hod nhdp khau duct the dinh theo phucrng phap tri gia tinh toan. Tri gia tinh toan cila hang hod nhap khau bao gem: -

a) Chi phi true tiep san xuat ra hang hod nhap khau: Gid thanh hoc tri gia cita nguyen vat lieu, chi phi dm qua trinh san xuat hoac qua trinh gia cong Ichde chive sir dung vao san xuat hang nhap khau. Chi phi nay bao ham ca the

khoan chi phi sau:

a.1) Chi phi quy dinh tai diem a, diem b, diem c khoan 2 Dieu 13 ThOng to

nay;

a.2) Tri gia cua cac khoan trg ginp theo quy dinh tai diem d.1 khoan 2 Dieu

13 Thong to nay;

a.3) Chi tinh vao tri gia hai quan tri gia cua cac khoan trg giap quy dint' tai diem d.1 khoan 2 Dieu 13 Thong to nay duge thuc hien a Viet Nam nk nguei san

xuat chiu chi phi cho cac san pham trg giap do. b) Chi phi chung va lgi nhuan phat sinh trong hog do, ng ban hang hod cling

pham cap hode cong chung log voi hang hod nhap khau dang xae dinh tri gia, dugc san xuat a nuee xuat khau de ban hang den Viet Nam. Khoan lei nhuan va chi phi chung phai dugc xem xet met each tong the khi xdc dinh tri gia tinh toan.

Chi phi chung bao gem tat ca cac chi phi true dep hay gian tier) eita qua trinh san xuat va ban de xuat khau hang hod, nhung chua duce tinh toan theo quy

dinh nen tai diem a khoan nay. c) Cac chi phi van tai, bao him va cac chi phi co lien quan den vies van tai

hang hod_ nhap khan theo quy dinh tai diem g, diem h khoan 2 Dieu 13 Thong to

nay. 2. Can air de the dinh tri gid tinh toan: La s6 lieu doge ghi chap va phan anh tren thing tir, so sach ke toan cita

ngueri san xuat trir khi cac so lieu nay khOng phit hop cac s8 lieu thu thap dirge tai Viet Nam. Se lieu nay phE twang img vai nhiffig se lieu thu doge to nhung hog do, ng san xuat, mua ban hang hod nhap khau ding pham cap hoc cling chiing log do nguei san xuat tai nuerc xuat khau san xuat ra de xuat khau den Viet Nam.

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3. Khang dirge tin hanh viec kiam tra hoac yeu cL xuat trinh dg kigm tra so sach kg toan hay bat kST ha sa nao khac cua the dai tugng khong cu tru tren lath tha Viet Nam, nham mite dich xdc dinh tri gid tinh toan quy dinh tai Digu nay.

Viec tham tra cac thong tin do nguiri san xuat hang hod cung cap phue vu xac dinh tri gia hai quan quy dinh tai Dieu nay c6 the dugc thirc hien ngoai lath tha Viet Nam nL dirge sir dang y cua nha san xuAt va phai dirge thong bao tnrerc bang van ban cho ca quan c6 than quygn cua ntrOc c6 lien quan va dugc ca quan nay chap thuan cho phep tin hank viec th'dm tra.

4. Ching tir, tai lieu de xac dinh tri gia hai quan theo phuang phap nay bao gam:

a) Ban giai trinh caa ngueti san xuat va cac chi phi neu tai digm a va diem b khoan 1 Digu nay c6 xac nhan cua ngued san xuat ve the chimg tir, sa lieu kg toan pha hgp vai ban giai trinh nay;

b) Hod don ban hang caa ngueri san xuat;

c) Chung tir ve cac chi phi nen tai diem c khoan 1 Digu nay.

Dieu 12. Phutrng phi") suy luau

1. Truemg hgp ap dung: Neu kh8ng xac dinh dirge tri gia hai quan theo cac phuong phap quy dinh tai Digu 6, Di:LI 8, Digit 9, DiL 10, Dign 11 Thong tu nay thi tri gia hai quan dirge xac dinh theo phuang phap suy luan, can cir vao cac tai lieu, sa lieu khach quan, e6 san tai thai diem xac dinh tri gia hai quan.

Tri gia hai quan theo phuang phap suy luan dugc xac dinh bang each ap dung tuan tir va link boat cac phuong phap xac dinh tri gid hai quan quy dinh tir Digu 6, DiL 8, Digu 9, Digu 10, Dieu 11 Thong tu nay va clang ngay tai phuang phap xac dinh dirge tri gia hai quan, vbi digu kien viec ap dung nhu vay pha hgp v6i cac quy dinh tai khoan 2 Digu nay.

2. Khi xac dinh tri gia hai quan theo phuang phap nay, ngued khai hai quan va ca quan hai quan khong dirge sir dung cac tri gia clued day de xac dinh tri gia hai quan:

a) Gia ban tit thi truemg not dig caa mat hang cang loai dirge san xuat tai Viet Nam;

b) Gia ban hang hod a thi throng nal dia mak xuat khL;

c) Gia ban hang hod a xuAt khau den nuot khac;

d) Chi phi san xuat hang hod, trir cac chi phi san xuat hang hog dirge sir dimg trong phuong phap tinh toan;

d) Tri gia tinh thug thi thigu;

e) Tri gia do ca quan hai quan xac dinh khong tuan theo nguyen tae va cac phuong phap xac dinh tri gia hai quan quy dinh tai Thong tu nay hoac tri gia do

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nguai khai hai quan khai bao khi chua c6 hog deng mua ban hang hod die nhap

khau hang hod vao Viet Nam; g) Sir dung tri gia cao hon trong hai tri gia thay the de lam tri gia hai quan.

3. Met se twang hgp ap dung linh hoat cac phucrng phap xac dinh tri gid hai

quan: a) Van dung phuang phap tri gia giao dich oil a hang hod nhap khan gieng

het hoac hang hod nhap khan tucmg tv. Neu khong c6 hang hod nhap khau giOng het hoac hang hod nhap khau

Wang to duge xuat khau den Viet Nam vao ding ngay hoac trong khoang tiled gian 60 ngay nit hoac 60 ngay sau ngay xuat khau cita 18 hang nhap khan dang dugc xac dinh tri gia hai quan thi Iva chon nhEmg hang hod nhap khau gieng het hoac hang hod nhap khan twang to duge xuat khan trong Ichoang thbi gian dai hon, nhung khOng qud 90 ngay trued hoac 90 ngay sau ngay xuat khau cua to hang

dang dugc xac dinh tri gia hai quan. b) Van dung phuong phap xac dinh tri gia hai quan theo phuong phap tri gia

khau trir bang met trong cac each sau day:

b.1) Trong yang 90 ngay ke to ngay nhap khau ma IchOng xac dinh dugc don gia dimg de khau tit thi Iva chgn don gia dugc ban ra \Teri so lugng luy ke 16n nhat trong vOng 120 ngay ke to ngay nhap khau cua 18 hang dugc lva chgn de

khau trix;

b.2) Neu khOng c6 don gid ban tai cim chinh hang hod nhap khau hoac hang hod nhap khau gieng het hay hang hod nhap khau Wang to cho ngueri khOng c6 quan he dad biet vai nguoi nhap khau thi Iva ch9n don gia ban lai hang hoa cho ngued mua c6 quan he dad biet, \Teri dieu kien mei quan he dac biet khong anh

hu 'Ong den gid ca trong giao dich mua ban.

c) Tri gia hai quan cila hang hod nhap khau duge xac dinh bang tri gid hai quan cila hang hod nhap khau giOng het da duce xac dinh theo phuang phap tri gia

khau trir hoac phuang phap tri gia tinh toan.

d) Tri gia hai quan dm hang hoa nhap khan dugc xac dinh bang tri gia hai quan cila hang hod nh4p khau Wang to da dirge xac dinh theo phuang phap tri gid

khau trix hoac phuong phap tri gia tinh toan.

4. Ngoai cox twang hgp neu tai khoan 3 Dieu nay, vied ap dung linh hog cac phuong phap xac dinh tri gia hai quan dugc thus hien dva vao ca so. du lieu

gia, nhung thong duge vi pham quy dinh tai Ichoan 2 Dieu nay.

5. Chang tu, tai lieu: cac chimg tiz, tai lieu co lien quan den vied xac dinh tri gid hai quan theo phuang phap da dirge ap dung linh hog de xac dinh tri gia hai quan quy dinh tir Dieu 6, Dieu 8, Dieu 9, Dieu 10, Dieu 11 Th6ng tu nay.

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Dieu 13. Cac khoin dieu chinh Ong

1. Chi dieu chinh cong nau dap tmg du cac dieu kien sau:

a) Do ngueri mua thanh toan va chua duge tinh trong tri gid thus to da thanh toan hay se phai thanh toan;

b) Phai lien quan clan hang hod nhap khau;

c) Co so lieu khach quan, dinh ltrong dugc, pha hop vai cac chimg to c6

lien quan. Truang h9p 18 hang nhap khau c6 COa khoan dieu chinh cong nhung khong

c6 cac so lieu khach quan, dinh lugng duge de xac dinh tri gia hai quan thi khong xac Binh theo phuang phap tri gid giao dich va phai chuyen sang phucmg phap tip theo.

2. Cdc khoan dieu chinh cong: a) Chi phi hoa hang ban hang, phi mai Obi. Truang h9p cac chi phi nay bao

gam cac khoan thus phai nap a Viet Nam thi khong phai cong cac khoan thus do vao tri gia hai quan cua hang hod nhap khau.

b) Chi phi bao bi gan lien voi hang hod nhap khau, bao gem: Gid mua bao bi, cac chi phi khac lien quan den viec mua ban va van chuyen bao bi den dia diem (long g6i, bdo quan hang hod.

Cac loai container, tilling chira, gid der" dugc sir dung nhu met phucmg tien de dOng gad pinic vu chuyen chat hang hod va sir dung nhiau Fan thi khong duge coi la bao bi gan lien vol hang hod nen khong phai IA khoan phai Ong ve chi phi bao bi gan lien veri hang hod.

c) CM phi clang goi hang hod, bao gem:

c.1) Chi phi va vat lieu den goi bao gem gia mua vat lieu &lig goi va cac chi phi khaz lien quan den viec mua ban va van chuyen vat lieu dOng gel clan dia diem thuc hien viec &mg goi;

c.2) Chi phi va than cong &mg g6i, bao gem tien thus nhan cong va cac chi phi lien quan den viec thus nhan cong &mg gOi hang hod dang duge xac dinh tri gia hai quan.

Truang h9p ngtrai mua phai chiu cac chi phi va an a, di lai cho cong nhan trong Med gian thuc hien viec (long g6i thi de chi phi nay cung thuec va chi phi nhan cong &mg goi.

d) Moan try Tri gia cita hang hod, dich vu do ngueri mua cung cap mien phi hoac giam gia, dugc chuyen truc flap hoac gidn tiep cho ngueri san xuat hoac ngueri ban hang, de san xuAt va ban hang hod xudt khau dart Viet Nam.

d.1) Cac khoan fro. giup bao gam:

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d.1.1) Nguyen lieu, NI phan can thanh, phi bung va cdc san pham tuang to

hop thanh, dirge dua vao hang hod nhap khan;

d.1.2) Nguyen lieu, vat lieu, nhien lieu -Lieu hao trong qua trinh san xuat

hang hod nhap khau; d.1.3) Cong cu, dung cu, khuOn rap, khuon due, khuon man va cac san pham

tucmg tir duge sir dung de san xuat hang hod, nhap khan; d.1.4) Ban ye thiet ke, ban ye ky thuat, thiet ke my thuat, ke hoach trien

khai, thiet ke thi cong, thiet ke mau, sa do, phaz than va cac san pham dich vu tucmg tir dirge lam ra a nu& ngoai va can thiet cho qua trinh san xuat hang hod

nhap khau. d.2) Xdc dinh tri gia cua khoan try

d.2.1) Neu hang hoa, dich trg dirge mua mot ngueri khOng có

quan dac biet de' cung cap cho ngueri ban thi tri gia cua khoan trg giup la gia

mua hang hod, dich vu trg ghat) do; d.2.2) Neu hang hod, dich vu try giiip do nguai nhap khau hoac ngueri co

quan he dac biet vdri ngueri nhap khau san xuat ra d cung cap cho ngueri ban thi tri gia cua khoan try ginp la gig thanh san xuat hang hod, dich vu try gill') do;

d.2.3) Neu hang hod, dich vu trg giup dirge lam ra beri ca so san xuat cin ngueri mua data nu& ngoai nhimg khOng co tai lieu, chimg tir d hach town rieng cho hang hod, dich vu trg giup do thi tri gia cua khoan try giUp dirge xac dinh bang each phan be tong chi phi san xuat trong ding ky cua ca ser do cho lugng

hang hod, dich vu trg giup dirge san xuat ra; d.2.4) Khoan try ginp do ngueri mua thu8 thi tri gia cua khoan try giap la chi

phi thue; d.2.5) Khoan trg giup la hang hod da qua sir dung thi tri gia ciia khoan trg

04 la tri gia con lai dm hang hod do;

d.2.6) Hang hoa trg giup dirge nguoi mua gia cong, the bien truac khi

chuyen cho ngireti ban de sir dung vao san xuat hang hod nhap khau thi phai cong them phan gia tri tang them do gia cong, the bien vao tri gia cua khoan trg

d.2.7) Khoan trg giiip dirge ngueri mua, ban giam gia cho ngueri xuat khan

thi phai cong them phan tri gia dirge giam vao tri gia hai quan; d.2.8) Truang hap sau khi san xuat ra hang hod nhap khan con thu dirge

nguyen, vat lieu thin, phe lieu tin cac hang hoa trg giup thi phan tri gia thu h.& dirge tin nguyen vat lieu thin va phe lieu nay dirge trir ra khei tri gid ciia khoan trg ginp, neu co s6 lieu the hien tri gia cim pita lieu hoac nguyen, vat lieu thin.

Tri gia cac khoan trg giup dirge xac dinh bao gom ca cac chi phi lien quan den viec mua ban, van chuyen, bao hiem den nai san xuat ra hang hod nhap Ichau.

d.3) Phan b6 tri gia khoan try gidp cho hang hod. nhap khau. 20

d.3.1) Nguy8n tac phan bg tri gia khoan trg ginp: d.3.1.1) Tri gia cac khoan trg giup phai dugc phan big hat cho hang hod nhap

khau; d.3.1.2) Vigc phan b6 phai lap thanh cac chimg tir hop phap; d.3.1.3) Vic phan log phai tuan thu cac quy dinh, chuan mix ke toan cua

Vigt Nam. d.3.2) Phuong phap phan b6 tri gia khoan try Ngued khai hai quan to phan 136 cac khoan trg giap cho hang hod nhap khau

theo mot trong cac phuang phap sau: d.3.2.1) Phan 136 cho se hang hod nhap khau trong chuygn hang nhap khau

dau tign; d.3.2.2) Phan b6 theo s6 lugng don vi hang h6a da duct san xuat tinh dign

tiled digm nhap khau chuygn- hang dau tit; d.3.2.3) Phan b6 cho toan bg san pham du kin dugc san,xuat ra theo th6a

thu'an mua ban gitra ngtrai mua va nguai ban (hoac ngued san xuat); d.3.2.4) Phan b6 theo nguygn lac giam (Fan hoac tang clan; d.3.2.5) Ngoai cac phuang phap ten, nguoi mua cep thg sir dung the phuang

phap phan log khac (vi du nhu: phan 1)6 theo thang, quy, nam), ved digu kign phai wan thil cac quy dinh caa. phap 141 vg chg dig kg toan va phai dugc lap thanh chirng

d) Phi ban quygn, phi gidy phep theo quy dinh tai Digu 14 Th8ng to nay.

e) Cac khoan tin ma ngued nhap khau phai tra tir so tin thu dugc sau khi ban lai, dinh doat, sir dung hang hod nhap khau dugc chuygn trvc tiep hay gian tip cho ngued ban clued m9i hinh thirc. Thu tuc khai ban, kigm tra nhu sau:

e.1) Trueng hop khoan tin nay xac dinh dugc tai thed digm dang ky to khai:

e.1.1) Ngued khai hai quan to khai bao tai fiat thirc tucmg img ten to khai hang hoa nhap khau hoac to khai tri gia hai quan doi ved trueng hap phai khai to: khai tri gia hai quan;

e.1.2) Ca quan hai quan kigm tra va xir ly kgt qua kigm tra theo quy dinh tai Digu 25 Thong to quy dinh vg thu -Luc hai quan; kigm tra, giam sat hai quan; thug xuat khau, thug nhap khau va quan lY thug dgi vai hang hod xuat khau, nhap khau.

e.2) Tru6ng hgp chua xac dinh dugc khoan tign nay tai thai digm clang ky to khai do plw thugc vao doanh thu ban hang sau nhap khan hay lY do khan dugc quy Binh cu the tai hop &Ong mua ban hang hoa hoAc van ban thee thuan rigng:

e.2.1) Tai Wei digm Tang ky to khai, ngugi khai hai quan khai ban r8 lY do chua khai bao dugc khoan tign do ngtrai nhap khau phai tra tir s6 tin thu dugc sau

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khi ban lai, dinh doat, sir dung hang hod nhap khan nen to khai hang hoa nhap khau hoac to khai tri gia hai quan doi vOci truemg hoop phai khai to khai tri gia hai quan. Trong tiled han 05 ngay ke tir ngay thvc tra, nguai khai hai quan thvc hien

khai bao, tinh so thug phai nep dOi khoan tien thvc to da tra teen to khai ba

sung sau thong quan, Bong thei nep dir tien thug theo quy dinh; e.2.2) Cc( quan hai quan Iciem tra cac chimg tir co lien quan den khoan tien

nay va khai bao cua nguai khai hai quan theo quy dinh neu tai diem e.2.1 khoan

nay va xir 11 nhu sau: e.2.2.1) Trueng hgp nguai khai hai quan thong khai bao hoac khai bao

khong dung khoan tien thvc to phai tra, ra quy6t dinh xir phat theo quy dinh, d'ang thai yeu cau nguai khai hai quan khai bao hoac khai bao be' sung: Truang hop,

nguai khai hai quan 'thong khai bao hoac thong khai bao b8 sung theo yeu-eau, co

quan hai quan thvc hien the dinh tri gid hai quan, an dinh thug, thu du so tien thug,

tien chain nep (neu co) theo quy Binh; e.2.2.2) Trueng hop nguai khai hai quan thai bao thong dung filth han theo

quy dinh tai diem e.2.1 khoan nay, cc( quan hai quan thvc hien xir phat theo quy

dinh.

g), Chihi van tai va chi phi c6 quan Mn viec van chuyen hang hod

nhap khan Mnde cira Ichau nhap dau tien, thong bao gem chi phi bac, der, xep hang

tiz phuong tien van tai xueng cira khau nhap dau tien.

, Truett-1g hap cac chi phi,bac, da, xep hang tir phuang tien van tai xuang cira khan nhap dau lien da bao gam trong chi phi van tai quoc to hoac da bao gem trong gia thvc to dal thanh toan hay se phai thanh toan thi dugc trir ra Ichei tri gia hai quan cua hang hod nhap khau neu clap du cat dieu kien quy Binh tai khoan 1

Dieu 15 Thong to nay.

g.1) Tri gia cua khoan dieu chinh nay dugc xac dinh ten ca see hap clang

van tai, cac chi:mg tir, tai lieu lien quan den van tai hang hod;

g.2) Truemg hop gia mua chua bao gam chi phi van tai nhung nguai mua tong c6 hgp d8ng van tai, cac chimg tir tai lieu lien quan den van tai hang hod, hoac có nhung thong hop phap, tin khOng dugc ap .dung phuong phap tri gia giao

dich;

g.3) Trueng hop 18 hang c6 nhieu loci hang hod Ichac nhau nhung hgp dang van tai hoac the chimg tiz, tai lieu lien quan den van tai hang hod thong ghi chi fiat cho tong loai hang hod thi nguai khai hai quan Iva chgn mot trong cac phuong

phap phan be sau: g.3.1) Phan be tren co sa bieu gia van tai cua nguai van tai hang hod;

g.3.2) Phan be theo trong luting boat the tich ciia hang hod;

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g.3.3) Phan be theo is le tri gia mua cua timg loai hang hod tren tong tri gia 16 hang.

h) Chi phi bao hiem hang hod nhap khau den cira khau nhap (tau tien.

h.1) Trueng hop ngued nhap khan khong mua bao hiem cho hang hod thi khong phai Ong them chi phi nay vao tri gia hai quan;

h.2) Phi bao hiem mua cho ca 16 hang gem nhieu loai hang hod khac nhau, nhung chiug dirge ghi chi ti6t cho €mg loai hang h6a, thi phan be theo tri gia cua tang loai hang hoa.

i) Cac chi phi neu tai diem g va diem h khoan nay khOng bao gem thug gia tri gia tang phai Op a Viet Nam. Truang hop khoan thug nay da bao gem trong chi phi van tai, phi bao hiem quec to hoac da bao gem trong gia flux t6 da.thanh toan hay se phai thanh town thi dirge frit ra kh6i tri gia hai quan dm hang hoa nhap kh'Au nail dap du cac dieu kien quy dinh tai khoan 1 Dieu 15 Th8ng to nay.

Dieu Dieu 14. Phi bin quyen, phi pay phep

, 1. Phi ban quyen la khoan tien ma,nguai mua phai tra true tip hoac gian

tiep,cho chit' the quyen sof frau tri tue, de duce chuyen giao quyen sec hoac

quyen sir dung cac quyen sa him tri tue.

a) Quyen sa hitu tri tue la quyen caa to chirc, ca nhan dai vai tai san tri the, bao gam quyen tac gia, quyen lien quan den quyen tac gia, quyen so him dog nghiep va quyen doi v6i giong cay

a.1) Quyen tac gia la quyen cua to chite, ca nhan dai voi tac pham do minh sang tao ra hoac so halt;

a.2) Quyen lien quan den quyen tac gia la quyen cua to chitc, ca nhan doi voi cuec bleu dien, ban ghi am, ghi hinh, chuong trinh phat song, tin hien ve tinh mang chucmg trinh dirge ma hoa;

a.3) Quyen so hau cong nghiep la quyen cita to chirc, ea nhan dai voi sang che, kieu dang ding nghiep, thiet Ice be tri mach tich hop ban dan, nhan hieu, ten thucmg mai, chi clan dia 1Y, bi mat kinh doanh do mirth sang tao ra hoac so huu va quyen el-1611g canh tranh khong lanh manh;

a.4) Quyen dai voi gixing cay treng la quyen cua tã chirc, ca nhan dai voi giOng cay trong mod do mink tao hoac phat hien va phat trien hoac dugc huong quyen so hitu.

Nei dung cac quyen thus hien theo quy dinh cua Luat So him tri tug.

b) Chia the quyen so hint tri tue: La cha sa hat quyen ser hau tri tue hoac chi:re, ca nhan dugc chu se's huu chuyen giao quyen so him tri tue.

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, 2. Phi giay phep khoan tin ma ngued mua phai tra true flap hoac gian tip cho chit the quyen se, hiru tri tue de doge thue hien met se; hog deng nam

trong cac quyen thuec quyen self hfru ding nghiep 3. Chi dieu chinh cong phi ban quyen, phi giay phep vao hang hga nhap

lchau neu dap img cac dieu hen sau:

, a) Nguai mua, phai tra phi ban quyen, phi giay phep cho viec sir dung, chuyen giao the quyen hitu tri tue lien quan den hang hod nhap Ich'Au theo quy dinh tai khoan 4 Dieu nay dang dirge xac dinh tri gia hai quan;

b) Phi ban quyen, phi giay phep do ngued mua phai tra true tiep hoac gian tip nhu met dieu kien cho giao dich mua ban hang hoa theo quy dinh tai khoan 6 Dieu nay dang doge xac dinh tri gia hai quan the hien teen hgp clang mua ban hang- hem, hgp ding cap phep hoac cac thga thuan khac ve chuyen giao quyAn set hau tri

tue;

c) Chita dirge tinh trong gia thus to da thanh toan hay se phai thanh toan hang h6a nhap khau dang doge the dinh tri gia hai quan.

4. Phi ban quyen, phi gigy phep lien quan den hang h6a nhap Ichau khi•

a) Phi ban quyen, phi giay phep phai tra dA dirge sir dung nha'n hieu hang hoa phi" her veri bQ chimg tir, tai lieu lien quan den viec thoa thuan va thanh toan phi ban quyen, phi giay phep, neu dap irng di" ode dieu kien sau:

a.1) Hang h6a nhap Ichau dirge ban lai nguyen tang tai thi trueing Via Nam hoac doge gia cong che bien dun gian sau nhap lchau theo quy dinh tai khoan 5

Dieu nay;

a.2) Hang h6a nhap Ichau co gan nhan hieu hang Ma khi ban tai thi truing

Via Nam. b) Phi ban quyen, phi giAy phep phai tra de dugc sir dung sang ehe, bi quyk

ky thuat hoac quyen so hint tri tue Ichec the hien ten hgp dang mua ban, hgp clang cap phep hoac cac them thuan Ichac ve ehuyen giao quyen sec hint tri tue neu thuoc

met trong cac truing hgp sau:

b.1) Sang che, bi quyet IcY thuat hoac quyen him tri tue 'thee dirge sir

dung de san xu'at ra hang hga nhap Ichau;

b.2) Hang hoa nhap Ichau mang sang che, kieu clang cong nghiep hoac the

quyen thuee quyen so hiru tri tue Ichae;

b.3) Hang h6a nhap Ichau la may mac hoac thiet bi doge die tao ho4c san xu& de irng dung sang che, bi quyet ky thuat hoac quyen thuee quyen se/ httu tri

tue thee. Vi du ve phi ban quyen, phi giacy phep th6a man dieu kien "lien quan dean

hang hoa nh4p kilt" neu tai Phu luc I Thong to nay.

5. Gia cong cha bian dun gian sau nhap Ichau bao gam: 24

a) Cac cong viec bao quan hang hod trong qua trinh van chuyan va luu kho (thong gi6, trai ra, say kilo, lam lath hoac ra (long, ngam trong muOi, )(Ong km huynh hoac them cac phu gia khac, loai b6 cac bQ phan bi hit hong va cac cong viec tuang tit);

b) Cac cong viec nhu lau bui, sang 19c, chyn lga, phan loai (bao gam ca viec xep thanh be) lau chuff, son, chia cat ra timg phan;

c) Thay dai bao bi dong g6i va thee der hay lap ghep cac 10 hang; dong chai, lo, &rig goi, bao, hop va cac cong viec &rig g6i bao bi don gian khac; cac cong viec don gian nhu xay, xat, nghien, cat, xe, uon cong, cuen, boc v6;

d) Dan len san pham hoac bao goi cna san pham nhan, mac hay cac dau hieu phan biet tuang tit;

d) Viec ton don gian hang hoa nhap khau ved cac thanh phan khac bao gom ca viec pha bang void nuot hoac cac chat khac, nhung khong lam thay doi dac tinh ca ban ciia san pham;

g) Viec lap, rap don gian cac b0 phan cita san pham de tao nen met san pham hoan chinh;

, Lap rap don gian la viec lap rap cac chi tier, linh kien, b0 phan lai vai nhau bang cac dung cu lap rap (vit, bulong, dai oc, ecu), hoac ghep bang dinh tan hoac bang cach han lai, vai dieu kien nhung boat dong nay chi don thuan la lap rap. Khong tinh den sit phirc tap a phuong phap lap rap, cac b0 phan cau thanh khong phai trai qua bat cu qua trinh gia cong nao khac de san pham trot thanh clang hoan thien.

h) Kat hyp cita hai hay nhieu cong viec dot liet ke to diem a den diem g Ichoan nay;

i) Giat, m0 do, ng vat nhung khong qua the Man.

6. Phi ban quyan, phi giay phep dugc coi nhu mot diau kien cho giao dich mua ban hang hoa nhap khau nen thuoc met trong cac truemg hop sau:

a) Ngued mua chi mua dugc hang hoa nhap khau tiz nha cung cap do chit so: hiru tri tue chi dinh hoac nha cung cap co lien quan den chit sot hat tri tue; hoac hang hoa nhap khau phai dap img cac tieu chuan ky thuat then yeu cau cua chi' so: huu tri tue;

b) Ngued mua chi dugc mua hang h6a nhap khau khi trot phi ban quyan, phi giay phep cho ngued ban hoac chit the quyan so: hitu tri tue.

MOt so vi du ve hang hoa nhap khan them man diau kien "nhu mot diau kien cho giao dich mua ban hang Ma nhap khau" neu tai Phu luc I Thong to nay.

7. Khong phai cong vao tri gia hai quan nau thuec met trong cac truemg

hop sau: a) Cac khoan tien nguai mua phai trot cho quyan tai san xuat hang hod nhap

khau hoac sao ,chop ode tac pham nghe thuat tai Viet Nam (vi du: mot matt hang dirge nhap khau, sau do dugc sir dung de san xuAt ra ban sao chinh xac nhu

25

nguyen ban m'au hang dirge nhap khau thi khoan tien phai tra a dirge san xuat

hang h6a theo mau hang nhap khau dirge hiau la quyen tai san xuat hang hoa nhap

khan); b) Cac khoan tien ngueri mua phai tra cho quyen phan phgi hole ban lai

hang hoa nhap khau, n'eu khoan tien nay khOng doge coi nhu met dieu kien cho giao dich mua ban hang h6a nhap khau.

Truemg hop eac khoan tien nguei mua tra cho quyen tai san xuat, quygn phan phei hoac ban lai hang hod nhap khau da dirge tinh trong gia thuc to da thanh town hay se phai thanh town thi kh8ng dirge trir ra khOi tri gia hai quan khi xac dinh

tri gia dm hang hod nhap khan do. 8. Thii tuc khai ban, kigm tra: a) Trueng hgp phi ban quyen, phi giay phep xac dinh dirge tai thed diem.

dang ky to khai: a.1) Ngirei khai hai quan to khai bao khoan phi ban quyen, phi giay phep

tren to khai hang hoa nhap khan hole to khai tri gia hai quan dei voi trueng hop phai khai ter khai tri gia hai quan;

a.2) Ca quan hai quan kigm tra va xir lY kat qua kiem tra theo quy dinh tai Dieu 25 Thong to quy dinh va thil Ale hai quan; kigm tra, giam sat hai quan; thug xuat khau, thug nhap khan va quan IY thug &Si vgi hang hod xuat khan, nhap khan.

b) Truerng hgp phi ban quygn, phi giay phep khong xac Binh dirge tai theri diem dang kY to khai do phu thuec vao doanh thu ban hang sau nhap khau hay 11 do khac dirge quy dinh cu the tai hgp dung mua ban hang hoa hole van ban thee thuan Hang ve vice tra phi ban quygn, phi giay phep, thix fire khai bao, kiam tra

thuc hien nhu sau: b.1) Tai thed digm dang ky to khai, ngued khai hai quan khai bao re lY do

chua khai bao dirge khoan phi ban quyen, phi giay phep trail to khai hang hoa nhap khan hole to khai tri gia hai quan del ved truemg hgp phai khai to khai tri gia hai quan. Trong thed han 05 ngay ke tir ngay thuc tra, ngued khai hai quan thue hien khai bao, tinh so thug phai nOp &di vgi khoan phi ban quyen, phi giay phep thue to dal tra tren to khai be sung sau thOng quan, dung thed nep du tien thug theo

quy dinh; b.2) Ca quan hai quan kigm tra cac chi:mg tiz c6 lien quan den khoan phi ban

quyen, phi giay phep va khai bao ena ngued khai hai quan theo quy dinh neu tai diem b.1 khoan nay va xlr ly nhu sau:

b.2.1) Truemg hop nguei khai hai quan thong khai bao hole khai bao thong clung khoan phi ban quyen, phi giay phep, ra quyet dinh xiz phat theo quy dinh, dung theri yen eau nguai khai hai quan khai bao hole khai bdo ba sung. Truerng hop ngued khai hai quan thong khai bao hole thong khai bao be sung theo yeu

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cau, ca quan hai quan thgc hien xac dinh tri gia hai quan, An dinh thua, thu da s6 tin due, tien cham n0p (nau co) theo quy dinh;

b.2.2) Truang hop ngueei khai hai quan khai bao khong dung tiled han theo quy dinh tai diem b.1 khoan nay, ca quan hai quan thus hien xir phat theo quy

dinh. 9. Twang hop phi ban quyan, phi giay phep dugc tinh mot phan can cu vao

hang hod nhap khau, mot phan can dr vao cac yau to khac khong lien quan den hang hoe, nhap khan:

a) Truang hop c6 so lieu phan dinh, tach biet dugc phan phi ban quyan, phi giay phep lien quan den hang h6a nhap khau thi tong vao tri gia giao dich;

b) Truang hop khOng phan dinh, tach biet dugc phan phi ban quyan, phi giay phep lien quan clan hang hoa nhap khau thi khOng xac dinh tri gia hai quan theo phuang phap tri gia giao dich, chuyan sang phuong phap hap theo.

Dieu 15. Cac khoan dieu chinh trir

1. Chi dugc diau chinh trir nau dap img du cac diau kien sau:

a) Co so lieu khach quan, dinh lugng dugc phh hop yeti cac thing tit hop phap lien quan va c6 san tai tiled diem xac dinh tri gia;

b) Da doge tinh trong gia thgc to da thanh toan hay se phai thanh toan;

c) Phu hop voi quy.dinh cua phap luat va 1(6 toan Viet Nam.

2. Cac khoan diau chinh trir:

a) Chi phi cho nhung hoat do, ng phat sinh sau khi nhap khau hang hoa bao gam cac chi phi va xay Ong, kien true, lap clat, WA° dVang hoac trg giap ky thu4t, to van ky thuat, chi phi giam sat va cac chi phi tucmg tv;

b) Chi phi van tai, bao him phat sinh sau khi hang hoa da duct van chuyan den cfra khan nhap dau tien. Truang hgp cac chi phi nay lien quan den nhiau loai hang hoa khac nhau nhung chin dugc ghi chi hat cho tong log hang hoa thi phai phan cac chi phi theo nguyen tac neu tai diem g va diem h Dieu 13 Thong to

nay;

c) Cac khoan thua, phi, le phi phai nO‘p a Viet Nam da nam trong gia mua hang nhap khau. Truang hop cac khoan phi, le phi lien quan den nhiau loai hang hoa Ichac nhau ma khong tach rieng cho bung log hang hod thi phan be theo ty le tri gia mua cna timg log hang hoa.

d) Khoan giam gia:

d.1) Chi dirge diau chinh trix khi c6 da cac diau kien sau:

d.1.1) Khoan giam gia thuQc mot trong cac loai giam gia sau day:

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d.1.1.1) Giam gia theo cap do, thuang mai cua giao dich mua ban hang hod;

d.1.1.2) Giam gia theo so"' lugng hang hod mua ban;

d.1.1.3) Giam gia theo hinh that va thai gian thanh toan.

d.1.2) Khoan giam gia dugc lap thanh van ban truac khi xap hang len

phuong tien van tai a nuec xuat khau hang hoa;

d.1.3) Co so lieu Ichach quan, dinh lugng duce pha hop \Teri ode chi:mg to de tach khoan giam gia nay ra khOi tri gia giao dich. Cac chung to nay dugc nap ding

vei to khai hai quan;

d.1.4) Thuc hien thanh toan i qua ngan hang bang phuong that L/C hoc

TTR cho toan ba hang hod nhap khau thuac hop dang mua ban.

d.1.5) Tri gia khai bao va thtrc va v'e so lugng hang hod nhap khan, cap di)

thuong mai, hinh thac va thei gian thanh toan phai phu hop vei Bang tong ba

giam gia caa nguei ban.

d.2) Ha so de nghi xet khoan giam gia:

d.2.1) Van ban de nghi trir khoan giam gia sau khi hoan thanh viec nhap khau va thanh toan cho toan ba hang hod thuOc hop dang: 01 ban chinh;

d.2.2) Hop clang mua ban hang hoa: 01 ban chup;

d.2.3) Bang Ice theo ded thuc to vitae nhap khau hang hod theo mau so 01/GG/2015 Phu luc II Thong to nay dai vei truang hap hang hod trong cling mat hop dang dugc nhap khau theo nhiau chuyan (nhieu to khai) khac nhau• 01 ban

chinh;

d.2.4) Bang &Ong bo giam gia cua nguei ban: 01 ban chip;

d.2.5) Chang tiz thanh toan cua toan ba hang hoa thuac hop dang mua ban:

01 ban chup;

d.3) Thu two khai bao, kiam tra khoan giam gia, tham quyan xfr ly:

d.3.1) Trach nhiem cua nguai khai hai quan:

d.3.1.1),Khai bao c6 khoan giam gia tai tieu chi "chi tiat khai tri gia" tren to

khai nhap khau hoac tai tiou chi tuang ling ten to khai tri gia hai quan, nhung chua thtrc hien dieu chinh tra khoan giam gia ten khai tri gia hai quan.

d.3.1.2) Tinh, nap thug theo tri gia chua dirge tit khoan giam gia;

d.3.1.3) Nap ha sa de nghi xet khoan giam gia theo quy dinh tai diem d.2 khoan nay sau khi hoan thanh viec nhap khau va thanh toan cho toan ba hang hod

thuQc hop dang mua ban.

d.3.2) Trach nhiem caa ca quan hai quan:

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Co quan hai quan not nguai khai hai quan nOp he so de nghi xem xet dieu chinh tra khoan giam gia thvc hien:

d.3.2.1) Kigm tra ho so, chimg to va cac tai lieu c6 lien quan kern theo van ban de nghi cita nguai khai hai quan;

d.3.2.2) Kim tra, dai chigu tri gia khai bac, va thvc to va so luang; cap do thuong mai; hinh thug va theri gian thanh toan veri Bang cong 1)6 giam gia cna

nguai ban;

d.3 .2.3) Cue truong Cut Hai quan tinh, thanh pha xem xet, quyet dinh digu chinh trir khoan giam gia neu c6 day dix cac digu kien quy dinh tai digm d.1 khoan nay voi tri gia cna khoan giam gia dual 5% tang tri gia. 10 hang va tri gia khai bao thong than hon mire gia tham chileu cna hang h6a giOng ha tai Danh mvc hang hoa nhap lchau rui ro ve tri gia. Cac tithing hop giam gia khac, T6ng cue tnrong Tong cue Hai quan xem xet, quyet dinh;

d.3.2.4) Xir ly tien thug chenh Lech do khoan giam gia &rat tit thvc hien

theo quy dinh.

d) Cac chi phi do nguai mua chiu lien quan dgn tigp thi hang hoa nhap khau,

bao gem:

d. 1) Chi phi nghien dru, dieu tra thi truang vg san pham sap nhap khau;

d.2) Chi phi quang cao nhan hieu, thuong hieu hang nhap khau;

d.3) Chi phi lien quan den via trung bay, gidi thieu san pham mai nhap

khau;

d.4) Chi phi tham gia 110i chg, trign lam thucmg mai ye san pham mai;

e) Chi phi kigm tra s6 luang, chat lugng hang truac khi nhap khau. Truang hap cac chi phi nay la thoa thuan gitra nguai mua, nguai ban va la mot phan trong gia thvc to cla thanh toan hay se phai thanh toan do nguai mua tra cho nguai ban, se IchOng dugc tit ra lchoi tri gia giao dich;

g) Chi phi ma L/C, phi chuyen -hen de thanh toan cho 18 hang nhap khau, nett chi phi nay do nguai mua tra cho ngan hang dai dien cho nguai mua thvc hien via thanh toan tin hang.

h) Khoan tign lai tucmg irng vai mire lai su'at theo them thuan tai chinh cua nguai mua va c6 lien quan d'gn vice mua hang hem nhap khau: Chi dirge dieu chinh tra khoan tin lai ra khoi tri gia giao dich khi c6 day di cac digu kien sau:

h.1) Them thuan tai chinh dugc lap thanh van ban;

h.2) Ngtrai khai hai quan chung minh dugc rang tai then digm thoa the tai chink dugc time hien, mire lai suat khai bao IchOng lon hon mac lai suAt tin dung

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thong thueng tai nu& xuat khan, nhung kh6ng vagt qua mire lai suat tran do

Ngan hang Nha nu& Viet Nam ding be.

Dieu 16. Phan bt) cac khoan dieu chinh

1. Trusting hop khoan dieu chinh cOng hoac dieu chinh trir du dieu kien dg cOng vao hoac tre ra Ichei tri gia hai quan dm hang h6a nhap khau nhung hop &Ong mua ban hoac cac chUng tix, tai lieu lien quan den khoan dieu chinh ceng hoac dieu chinh tit do 'thong ghi chi tigt cho drug loai hang h6a, thi nguei khai hai quan Iva chgn phucmg phap phan be quy dinh tai khoan 2 Dieu nay (tit cac khoan dieu chinh c6 quy dinh phan bo Hong quy dinh tai Dieu 13 va Dieu 15

Thong tu nay), a phan be cac khoan dieu chinh do. cho timg loai hang hoa theo nguyen tac tri gia khoan dieu chinh phai dugc phan be hat cho hang hod nhap

khau chiu khoan dieu chinh do

2. Phuung phap phan be: Ngudi khai hai quan lva chgn met, trong cac

phucmg phap phan be sau:

a) Phan be theo se luting;

b) Phan be theo trong luting;

c) Phan be theo thg tich;

d) Phan b6 theo tri gia h6a don.

xuat khan, Dieu 17. Tri gia hai quan vasi hang hoa xuat khau, nhap khan trong

mot sr; truirng hop dac biet

1. Hang h6a xuat khau, nhap khan chua co gia chinh thuc tai thai diem dang ky to khai hai quan, tri gia hai quan la gia tam tinh do noted khai hai quan khai bao ten co se cac chimg nr, tai lieu lien quan va co stan tai thed digm xac dinh tri

gia. Khi có gia chinh thirc, tri gia hai quan dugc xac dinh theo phuung phap xac dinh tri gia quy dinh tai khoan 2 Dieu 4 va khoan 2 Dieu 5 Thong tu nay. Thit ttic

xac dinh nhu sau:

a) Gia tam tinh:

a.1) Nguei khai hai quan: Khai gia tam tinh tai tieu chi tuung ung ten to khai hai quan xuat khau, nhap khau khi dang 1(3'T to khai, deng thai khai bao thai

diem co gia chinh thirc tai tieu chi "phan ghi chit".

a.2) Co quan hai quan: Kiem tra gia tarn tinh va thai diem co gia chinh thirc theo quy dinh tai Dieu 25 Thong tu quy dinh ve thu tuc hai quan; ki'em tra, giam sat hai quan; thug xuat khau, thug nhap khau va quan IST thug del. vol hang hod xuat khau, nhap khau; theo deli, don doe nguiyi khai hai quan khai gia chinh thire dung

tiled diem co gia chinh thirc.

b) Gia chinh thirc:

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b.1) Nguoi khai hai quan: Khai gid chinh thus tren to khai sfra doi, bo sung sau thong quan va /lop thug chenh Lech co) trong thei han 05 ngay lam viec kg dr thai diem c6 gia chinh thirc.

b.2) Ca quan hai quan: Kiem tra khai bao cua nguen khai hai quan, thai digm c6 gia chinh thirc, dieu kien chap nhan thai diem c6 gia chinh thirc theo quy dinh tai diem c khoan nay va xir ly nhu sau:

b.2.1) Xdc dinh tri gia hai quan, An dinh thus, thu du se tien thug, tien cham nQp (ngu co), ra quygt dinh xa phat vi pham hanh chinh dei voi truang hop nguin khai hai quan kh'Ong khai bdo, khai bao khong chAng quy dinh ve gia chinh thfre; ra quygt dinh xir phat vi pham hanh chinh dei v61 trueng hop nguei khai hai quan khai bao khong dung thai han theo quy dinh tai diem b.1 khoan nay;

b.2.2) Xir ly tien thug chenh Lech theo quy dinh ve xir ly tien thug flop thira tai Luat Quan ly Thug va cac van ban huong den dei veri tnrerng hop so thug tinh theo gia chinh thirc thap han se thug da nep theo gia tam firth;

c) Truemg hop thei diem c6 gia chinh thirc -cruet qua 90 ngay ke tic ngay dang kY to khai, nguei khai hai quan ke khai va nOp hop thing mua ban hang hoa, hoa dan thuang mai (01 ban chup) chlrng minh thai digm c6 gia el-1111h thire, chiu trach nhiem tusk phap luat ve tinh chinh xac cua thai diem c6 gia chinh thirc; giao Cuc truemg Cuc Hai quan cac tinh, thanh phe can cu he so, chi:mg tir, thvc to to hang xuAt khau, nhap khAu a lciem tra, xem xet, quy& dinh va chiu trach nhiem va quyet dinh chap nhan thai digm c6 gia chinh thire.

d) Dieu kien chAp nhan thai diem c6 gia chinh tithe: Tiled diem c6 gia chi/1h that duet chAp nhan neu dap (mg du cac dieu kien sau day:

d.1) Hop deng mua ban hang hod c6 thoa thuan ve thin diem c6 gia chinh thirc phit hop vai nganh hang xuAt khau, nhap khau theo thong le qugc tg;

d.2) Thai diem c6 gia thvc to pha hop voi thai di6m c6 gia chinh thin theo thoa thuan ghi ten hop deng;

d.3) Gia chinh that phU hop veri gid thvc to da thanh toan hay se phdi thanh toan cilia hang hod xuat khau, nhap khau theo chUng tiz thanh than.

Truong hop khong du dieu kien de throe chAp nhan thin diem c6 gia chinh d8ng thai se thug tinh theo gia chinh thire cao han se thug dd nOp theo gia

tam tinh thi nguei khai hai quan phai nQp tien chain nQp d8i voi so thug chenh tech.

2. Hang hod nhap khan da stir dung tai Viet Nam, c6 thay doi mue filch sir dung so voi /nue dich da &roc xac dinh thuQc di Wong khong chiu thug, mien thug, xet mien thus:

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a) Hang haa nhap khau la o to, mo to: Tri gid hai quan duge the dinh tren ca so gia tri sir dung con lai ena hang hod, tinh theo then gian sir dung tai Viet Nam (tinh tir then diem nhap khau theo to khai hai quan den thai diem tinh thug) va

d

Thai gian sir dung tai Viet Nam Tri gia hai quan=p) tri gia

khai bao tai died diem nhap khau

Tir 6 thang trer xueng (dirge tinh ton la 183 ngay)

90%

6 thang den 1 nam (duge tinh Tir teen 80%

trim la 365 ngay)

Tir tren 1 nam den 2 nam 70%

Tir ten 2 nom den 3 nam 60%

Tir teen 3 nam den 5 nam 50%

Tit teen 5 nam den 7 nam 40%

Tir tren 7 nam den 9 nam 30%

Tit tren 9 nam den 10 nam 15%

Tren 10 nam 0%

Neu mire gia khai bao tai than diem nhap khau cim hang h6a thuOc dai tugng khong chiu thug, hoac duge nick thug, xet mien thug thap hen mire gid trong ca so' at lieu gia ding thei diem, thi lay mire gia trong co sa du lieu gia va tSr le quy

dinh teen day de the dinh tri gia hai quan. b) Hang h6a nhap khau Ichac• Tri gia hai quan 1a gia dux to da thanh man

hay se phai thanh town tai thin diem chuyen el& muc dich sir dung, throe xac dinh theo nguyen tac, phucmg phap the dinh tri gia hai quan quy dinh tai Thong to nay.

3. Tri gid hai quan ena hang haa nhap khau vao Viet Nam sau khi thug phia

nuere ngoai gia cong la den thug gia cong va tri giarena nguyen lieu sir dung

trong qua trinh gia cong do phia nuem ngoai sung cap the hien tren hop dOng gia cong va the Ichoan dneu chinh quy dinh tai Dieu 13 va Dieu 15 Thong to nay. Khong tinh vao tri gid hai quan san pham sau gia cong tri gia dm vat tu, nguyen lieu da xuat khau tir Viet Nam dua di gia cong theo hop (Song gia cong.

4. Doi \Teri hang hoa nhap khau la hang hoa dua ra nu& ngoai sira chfria, khi

nhap khau ve Viet Nam thuOc doi tugng chiu thug thi tri gna hai quan la chi phi thus tra de sira chia hang haa nhap khan phn hop van the chimg tir lien quan den

vice sira ehlia hang hod.

5. Hang hod nhap khau Ichong c6 hop dOng mua ban hang Ma hoac Icheing c6 Ma don thuong mai, tri gia hai quan la tri gia khai bao. Truang hop cep can dr

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the dinh tri gia khai bao khOng phu hop thi ca quan hai quan xac dinh tri gid hai quan theo nguyen tac va phuong phap xac dinh tri gia hai quan quy dinh to Dieu 8 den Dieu 12 Th6ng to nay.

6. Hang hoa nhap khau thita so von hop dOng mua ban hang h6a hoac h6a don thuong mai:

a) Hang hod nhap khau thira la hang hod giOng het hoac tuang to ved hang hod nhap khau ghi tren hop &Mg mua ban hoac hoa don thucmg mai: Tri gia hai quan cilia hang nhap khau thira theo phuong phap the dinh tri gia hai quan cua so hang hod nhap khau ghi tren hop &mg mua ban hang h6a;

b) Hang hod nhap khau thira la hang hod Ichde ved hang hod nhap khau ghi tren hop &Ong mua ban hang hoa hoac h6a don thucmg mai: Tri gia hai quan theo phucmg phap the dinh tri gia hai quan quy dinh tit Dieu 8 den Dieu 12 Thong to nay.

7. Hang hod nhap khan !thong phit hop veri hop deng mua ban hang hod hoac khong phu hop vai h6a don thuong mai:

a) Hang hod nhap khau khong phi' hop ve qui each: Tri gia hai quan theo tri gia thue thanh toan cho hang hoa nhap khau. Hang hod khong phit hop ve quy each doge hieu la hang thy° nhap c6 nhang khac biet ve mau sac, kich CO, kieu dang so voi ma' to trong hop dOng mua ban va nhimg khac biet do khong lam anh huemg den gia thuc to phE tra.

b) Hang hod nhap khau khong phi' hop vied hop dang mua ban hoac h6a don thuong mai ngoai UM:mg hop quy dinh tai diem a lchoan nay: Tri gia hai quan theo phuong phap xac dinh tri gia hdi quan quy dinh tit Dieu 8 den Dieu 12 Thong to nay.

8. Hang hod nhap khau thuc to c6 su chenh Lech ve so luang so vial hoa don thuong mai do firth chat ciia hang hod, phit hop vai dieu kien giao hang va dieu hen thanh toan trong hop dOng mua ban hoac hoa don thuang mai: Xdc dinh tri gia hai quan phai can cir vao hod don thuong mai va hop dong,mua ban (dieu kien giao hang, ty le dung sai, dac tinh to nhien cila hang hoa va dieu kien thanh toan). Tri gid hai quan khong duce thap hon tri gid thuc thanh toan ghi tren hoa don thuong mai va cac chung tit c6 lien quan.

9. Hang hod nhap khan la hang di time thi tri gia hai quan la gia thuc to da thanh toan hay se phai thanh toan de thue hang hoa, phii hop veri the Chung to c6 lien quan den viec di thue hang hod.

10. Hang hoe, xuat khan, rilap khau trong truerng,hop dac biet khac: Cue Hai quan cac tinh, thanh pha bao cao rang cue Hai quan de bdo cdo BO Tai chinh xem xet, quy& dinh doi ved timg trueng hop cu the phi' hop yeti nguyen tac xac dinh tri gia hal quan hang h6a xuAt khau, nhap khau.

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AK II

TG KHAI TRI GIA HAI QUAN

Dieu 18. D61 tugng khai to' khai tri gia hai quan Hang h6a nhap khau phai khai tri gia hai quan tren to: khai tri gia hai quan,

hit cac truang hop sau: 1. Hang hoa thucie dgi tugng IchOng chiu thug, mien thug, xet mien thug theo

quy dinh tai Luat Thug xuat khau, thug nhap khau;

, Hang hga nhap khan theo loaf hinh nhap nguyen lieu de' san xuat hang

xuat Ichau;

3. Hang hoa du dieu kien ap dung phuong phap tri gia giao dish quy dinh tai khoan 3 Dieu 6 Thong tu nay, dOng thai da khai du thong tin tri gia hai quart trgn

ter ,khai hang hga nhap khau ena He thong th6ng quan then to VNACCS va He th8ng nay hr do, ng tinh tri gia hai quan;

4. Hang hoa nhap khau IchOng eg hap deng mua ban hoac kh8ng c6 hoa don

thuong mai. Dieu 19. Mau tor khai tri gia hai quan

1. Ta khai tri gia hai quan a khai bao tri gia hai quan theo phuong phap tri gia giao dish cua hang hod nhap khau quy dinh tai Dieu 6 Thong tu nay: Mau to khai HQ/2015-TG1 va huding dan khai bao theo Phu Inc III Thong tu nay.

2. Ter thai tri gia hai quan de khai bao tri gia hai quan theo cac phuong phap xac dinh tri gia hai quan quy dinh to Dieu 8 den Dieu 12 Thong tu nay: Mau to thai HQ/2015-TG2 va huemg an thai bao theo Phu. hie III Th8ng tu nay.

Dieu 20. Nguyen tac khai, nib to khai tri gia hai quan

1. Khai bao chi tiet tri gia hai quan ten to khai tri gia hai quan cho tang mat hang tuong 1mg c6 trong to khai hang hga nhap khau. Cac mat hang khai bao ten to khai tri gia hai quan phai duge danh so thir tu lien Mc, thong nhat yeti so thir to etia mat hang d6 tren to: khai hang hga nhap khau.

2. TO khai tri gia hai quan la be phan khOng tach roi dm to khai hang h6a nhap khau va duge nep kern theo to khai hang hga nhap Ichku khi lam thu tuc hai quan. TO khai tri gia hai quan phai lap thanh 02 ban, met ban luu co quan hai quan, met ban luu chit hang va dirge luu trtt ding v6i to khai hang hod nhap Ulu

theo quy dinh cua phap luat.

INIVC III CO SO Dtr LIEU T111 GIA

Dieu 21. Cu so' der lieu tri gia 1. Co so• du lieu tri gia la thOng tin lien quan dgn the Binh tri gia hai quan

caa cac hang hoa xuat khau, nhap Ichau do co quan hai quan thu thap, tong hgp,

34

phan loai. Co ser da lieu tri gia hai quan dugc Tang cat Hai quan xay Ong tap trung thong nhat va thuerng xuyen cap nhat. Bao gam:

a) He thong quan IY da lieu gia hai quan;

b) Danh mac hang h6a xuat khan, nhap khau rui ro ve tri gia va mixt gia tham chiau kem theo.

2. Nguan thong tin hinh thanh co sa da lieu tri gia:

a) Nguan thong tin to ho so xuat khan, ,nhap khan: La cac nguan thong tin c6 san the hien tren ha so xuat khau nhap khau do ngued khai hai quan khai bao hoac do ca quan Hai quan thgc hien trong qua trinh lam thu tac hai quan va sau Ichi hang hoa da thong quan.

b) Nguan thong tin to Danh mac hang hoa xuat khan, nhap khau rui ro ve tri gia theo quy dinh tai Thong to nay;

c) Nguan thong tin ve tinh hinh chip hanh phap 1114 cua doanh nghiep: Cac nguan thong tin lien quan den tinh hinh chap hanh chinh sach phap luat cua doanh nghiep trong khai bao va xac dinh tri gia, sO,lan vi pham va mirc do, vi pham do ca quan Hai quan tong hap phan tich tren he thong quail 11/ rui ro;

d) Nguan thong tin to nguan khac: La cac nguan thong tin do ca quan Hai quan thu thap hoac do cac co quan di lien quan khac cung cap da ducc kiem chimg mirc do, tin cay.

3. Co se( d& lieu tri gia duce sir Ong de:

a) Xay dung Danh mac hang h6a xuat khau, nhap khau rui ro ve tri gia;

b) Kiem tra tri gia hai quan hang h6a xuat khan, nhap khan;

c) Phac va ding tac quail IY nha nu6c va xuat khau, nhap khan hang h6a va cac l'inh vuc khac.

4. Tang cnc truong Tang cac Hai quan quy dinh chi ti ts quy the xay Ong, quan ly, sir clang co so. du lieu tri gia.

Dieu 22. Tham quyen xay dtrng, be sung, sira,dei; nguyen th sir dung Danh muc hang hoa xuat khan, nhap khan raj ro ye tri gia va mire gia tham chieu

1. Tang cac trueng Tang cac Hai quan to chim xay dung, ba sung, sira dai:

a) Mat hang trong Danh mac hang hoa xuat khau, nhap khau rai ro va tri gia tren ca so ket qua danh gia rui ro theo cac tith chi quy dinh tai Dieu 24 Thong to nay, thong tin nghiep Ira, thong tin va dit lieu hien co tren he thong thong tin tha nganh Hai quan tai theri diem danh gia. Danh mac hang Ha xuat khau, nhap khau rui ro ve tri gia phai phan anh Ow thong tin ve hang h6a nhu: Ma so, ten hang hoa.

35

b),Mirc gia tham chieu dm mat hang trong Danh mue hang hoa xuat khau, nhap khau rum ro ve tri gia tren ca ser cac nguon thong tin doge thu thap theo quy dinh tai Dieu 25 Thong tu nay.

2. Danh muc hang hoa xuat khau, nhap khau rui ro ve tri gia va mire gia tham chieu la ca ser de ca quan hai quan so sanh, dai chieu, kim tra tri gia khai bao cita ngueri khai hai quan trong qua trmnh lam thil tqc hai quan hoac sau khi hang hoa da thong quan theo quy dinh, kh8ng sir dung de ap dat tri gia hai quan, duce luu hanh not b0 va sir dung thong nhdt trong nganh Hai quan.

Dieu 23. ThOi han, trach nhi?m xay dtrng, ha sung, sira dai mat hang trong Danh nine hang hoa xuat khau, nhap khan rid ro ve tri gia va muse gia tham chieu kem theo

1. Thai han xay dung, ba sung, sira doi Danh mix hang hga xuat khau, nhap khau rui ro ve tri gia va mire gia tham chieu kern theo: Dinh ksf toi thiau sau thang mot lan hoac trong truong hgp can thiat tren ca ser xem xet:

a) Cac kian nghi cna t6 chirc, ca nhan;

b) Da xuat dm Cue Hai quan tinh, thanh pha va. cac don vi thuQc co quan Tong cue Hai quan theo quy dinh tai khoan 2 Dieu nay.

2. Cue trueng Cue Hai quan tinh, thanh pha cep trach nhiem t6 chirc thus hien:

a) Cap nhat kat qua kim tra h6 so, kat qua lciam tra thug to hang hoa, kat qua tham van, xac dinh tri gia, ket qua kiem tra sau thong quan, thanh tra, dieu tra ehong buon lau vao he thong co ser du lieu tucmg img.

b) Can cu kat qua kim tra ha so, kat qua kiam tra thtre t4 hang h6a, kat chang bawl lau, tinh hinh kim ngach, mire thu suat thua xuAt khAu, thua nhap khau, tinh hinh buon lau, gian lan thucmg mai de xuAt, bao cao Tang cue Hai quan:

b.1) Bo sung mire gia tham chieu dai vOi trueng hgp hang hoa xuat khan, nhap khau trong Danh mue hang hoa xuAt khan, nhap khau ram ro ve tri gia nhung chua c6 mire gia tham chieu theo Bao cao de xuAt b6 sung Danh mug hang hoa xuAt khan, nhap khan rum ro va tri gia (man so 02/DMBX/2015 Phu lue II Thong tu nay) ten co ses thu thap ode nguan thong tin theo quy dinh tai Dieu 25 (trir diem h khoan 1) Thong tu nay;

b.2) Sira dai mire gia than chieu dal vai trtamg help mire gia khai bao va cac thong tin thu thap dirge co bien dicing tang hoac giam tir tren 10% so \Teri mire gia tham chieu tai Danh muc hang hga xuat khan, nhap khau rui ro ve tri gia theo Bao cao de xuat sira dai Danh muc hang hga xuat khau, nhap khau rum ro ye tri gia (mau so 03/DMSD/2015 Phu lue II ThOng to nay), tren co se( thu thap cac nguan thong tin theo quy dinh tai Dieu 25 (trir diem h khoan 1) Thong tu nay;

b.3) Bo sung mat hang vao Danh awe hang hoa xuat khau, nhap khan rum ro va tri gia va mire gia tham chieu nay dai vgi trueng hgp hang hga xuat khau, nhap

36

khau dap ling mot trong cac tieu chi quy dinh tai Dieu 24 Thong to nay nhung chua &tot dua vao Danh muc hang h6a xuat khau, nhap khan rai ro ve tri gia theo Bao cao de xuat bo sung Danh mix hang Ha. xuat khAu, nhap khau rai ro ve tri gia, tren ca sa thu thap cac nguen thong tin theo quy dinh tai Dieu 25 (tit diem h Idioan 1) Thong to nay.

3. Cac don vi thuOc ca quan Tong cpc hai quan can cu chdc nang, nhiem vu quan lYcac nguon,thong tin quy dinh tai ichoan 1 Dieu 25 Thong to nay thus hien cap nhat vao he th6ng da lieu Mang img oh Tong cpc hai quan.

4. Cue Thu' xuat nhap khAu (Tong cuc Hai quan) theo deti, don dgc, chi dao Cuc Hai quan tinh, thanh pile) thuc hien viec cap nhat thong tin, Ban cao de xuat be sung, sin Danh muc hang h6a xuat khau, nhap khan rid ro ve tri gia theo quy dinh tai khoan 2 Dieu nay.

Dieu 24. Tieu chi xay dung, ha sung, sfra did mat hang trong Danh muc hang NM xuat khau, nhap khan riii ro ye tri gia

1. D6i voi hang hoa xuat khau:

a) Hang h6a c6 thug xuat khAu va kim ngach xuat khau Ian; b) Hang Wm c6 tan suat vi pham cao ve tri gia hai quan trong khoang thai

gian &sib gia;

c) Hang h6a c6 rui ro khai khong &mg tri gia giao dich pham muc dich gian lan thug, trop thug xuat khau, hoac a huong hoan thud gia tri gia tang dei vai hang hoa xuat khAu.

2. Doi vdi hang hoa nhap khau: a) Hang hoa c6 thug suAt thug nhap khau cao; b) Hang h6a chiem ty tong lOn trong tong kim noch hang hoa nhap khau; c) Hang hoa c6 tan suAt vi pham cao ve tri gia hai quan trong khoang thai

gian anti gia;

d)Hang hoa c6 rui ro khai khong dung tri gia giao dich nham muc dich gian lan thus, trgn thus nhap khau;

d) Hang Ma co rad ro khai giam tri gia nhap khau de"' ban pha gia hang h6a vao thi truang not dia Viet Nam.

, Dieu 25. Nguen thong tin, xay dkrng,be sung, sin 116'i gia tham chief' kem theo Danh Inv hang h6a xuat khau, nhap khau rfii ro ye tri gil

1. Nguen thong tin dm ca quan hai quan:

a) Ngudn thong tin ve gia xuat khau, nhap khAu ctia hang h6a xuat khau, nhap khau giong het, Mang tg va da duce ca quan hai quan chap nhan tri gia hai quan do doanh nghiep khai bao tai He thong th6ng tin quan ly du lieu gia hai quan;

37

b) Nguan thong tin va kat qua kiem tra ha sa, kat qua kiem tra thvc to hang h6a, ket qua tham van, kat qua dieu chinh gia do Cue Hai quan tinh, thanh pho thvc hien trong qua trinh lam thil tic hai quan va dirge cap nhat tai He thOng thong tin quan ly dtt lieu gia hai quan hang ngay;

c) Nguen thong tin va kat qua giai quyat khiau nai ve tri gia hai quan do Cue Hai quan tinh, thanh pho, TOng cue Hai quan thvc hien, dirge cap nhat tai He thong thong tin quan lY da lieu gia hai quan;

d) Nguein thong tin va kat qua kiem tra sau thong quan va tri gia hai quan do lit lugng kiem tra sau thong quan thy° hien trong qua trinh kiem tra sau thOng quan va dirge cap nhat tai He th6ng thong tin quan 15T doanh nghi'ep phut Iry kiem tra sau thOng quan va quan 1y rid ro;

d) Nguan thong tin va kat qua kiem tra, xir 1j, doi vai hanh vi gian 1 n ve tri gia hai quan ,do lire lacing thong buon lau thirc hien trong qua trinh hot dOng kiem soat, dieu tra thong buon lau dirge cap nhat tai He thong ea ser du lieu thu thap thong tin;

e) Nguan thong tin \a tinh hinh gian Ian thuang mai, va kat qua xcx lY the harsh vi vi pham trong qua trinh thus hien phap luting tai He thong thong tin quan ly rai ro;

g) Nguan thong tin va kat qua kiem tra, thanh tra do Thanh tra hoar the lire luong khac cua nganh hai quan thye hien truck, trong, sau khi hang h6a dirge thong quan;

h) Nguan thong tin to bao cao de 'mat be sung, siva dai tha Cvc Hai quan tinh, thanh phoz theo quy dinh tai khoan 2 Dieu 23 Thong to nay.

2. Nguan thong tin to ngoai ca quan hai quan:

a) Nguen thong tin va gia giao dich ten thi truong the gioi (d6i voi mat hang c6 giao dich teen thi truang the gith) dirge the hien tren trang tin then to tha thi truong giao dich mat hang do;

b) Nguan thong tin va gil ke khai do cac ea quan chuyen mon thuOc BO quan ly theo phap luat chuyen nganh clang tai ding khai ten trang thong tin then to tha cac BO quan ly theo phap luat chuyen nganh;

c) Nguan thong tin to bao,,tap chi, tai lieu chuyen nganh dai nganh hang nhu 8t8, xe may, hang dien to, sat thep do ca quan hal quan thu thap dinh IcS, hang fang;

d) Nguen thong tin gia chat) ban ten mang Internet to nhimg trang thong tin dien to chinh hang hoac e6 lien ket veri trang thong tin then to chinh hang, gia giao dich tren thi truong the giai (dai vth mat hang c6 gia giao dich tren thi truerng the gith) dirge the hien ten trang tin dien to tha thi truong giao dich mat hang do;

38

d) Ngu6n thong tin vg dau hieu gian lan thucmg mai trong khai bao tri gia do cac ca quan c6 lien quan nhu: ca quan quan 19' thi truemg, ca quan tong an, ngan hang thucmg mai hoac do cac B15, nganh, ca quan thug, Hiep hei, doanh nghiep, to

chirc, ca nhan cung cap cho ca quan hai quan;

g) Nguen thong tin to gia ban tai thi truemg nai dia dm hang hoa giang het, hang He tucmg tu vol hang hoa xuat khau, nhap khau, m6i lien he giita gia ban thi tnremg va gia ban hang h6a xuat khau, nhap khau do cc: quan hai quan thu thap dinh 1c5/ hoac ca quan thug cung cap (nett c6);

h) Ngu6n thong tin ve gia ban hang hoa de xuat khau dgn Viet Nam do ca quan hai quan cac nuac cung cap theo thee thuan hap tac hai quan song phucmg hoac da phuang.

3. Cac nguan thOng tin neu tren ducc thu thap trong Ichoang thai gian thi thigu sau thong kg to ngay ky ban hanh Danh mac hang h6a xuat khan, nhap khau rai ro ve tri gia dang co hieu lye dp dang. Sau khi thu thap ducc, Cac Thug xuat nhap khau thuc hien phan tich, quy d6i cac ngulin thOng tin ten ve cung digu kien mua ban de trinh T6ng cac twang TOng cac Hai quan ban hanh Danh mac hang hoa xuat khau, nhap khau rui ro vg tri gia va mire gia tham chigu kern theo.

CHCONG III TO CIItit THVC HIEN

Dieu 26. Hieu lure thi Unit

1. Thong tu nay c6 hieu lye thi hanh kg to ngay 01/4/2015.

Bai bO cac Thong tu, Quygt dinh:

a) Thong tu s6 205/2010/TT-BTC ngay 15 thong 12 nam 2010 htrang &an Nghi dinh 40/2007/ND-CP ngly 16 thong 3 nam 2007 dm Chinh pha quy dinh ve viec xac dinh tri gia hai quan d6i vol hang h6a xuat khau, nhap khan;

b) Thong tu se 29/2014/TT-BTC ngay 26 thong 02 nam 2014 sira d6i, 136 sung met so digu caa Thong tu s6205/2010/TT-BTC ngay 15 thong 12 ram 2010 huerng don Nghi dinh 40/2007/ND-CP ngay 16 thong 3 nam 2007 dm Chinh pha quy dinh vg viec xdo dinh tri gia hai quan d6i yeti hang h6a xuat khan, nhap khau;

c) Quygt dinh s6 30/2008/QD-BTC ngay 21 thong 5 nam 2008 v'g viec ban hanh to khai tri gia hai quan tinh thug hang Ma nhap khan va huang &an khai bao;

d) Thong tu s6 182/2012/TT-BTC ngay 25 thong 10 nam 2012 sin d6i, 136 sung khoan 1 mac I Quygt dinh s6 30/2008/QD-BTC ngay 21 thong 5 nam 2008 ve viec ban hanh to khai tri gia hai quan tinh thug hang h6a nhap khau va huang clan khai bao;

d) Quylet dinh so 1102/QD-BTC ngay 21 thong 5 nam 2008 ye viec xay dung, quart 157, sir clang ca s& du lieu gia.

39

KT. BO TRU'ONG TRU'ONG

oang Anh TuAn

2. Viec xac dinh, kiem tra tri gia hai quan dal Wei cac ter khai hai quan (tang klf tit ngay 01/01/2015 den trugc ngay Thong tu nay c6 hieu lye thi hanh dome thuc hien theo hueng dan -Lai Thong tu so 205/2010/TT-BTC ngay 15 thang 12 nam 2010 va Thong tu so 29/2014/TT-BTC ngay 26 thang 02 nam 2014 dm BO truerng BO Tai chinh.

3. Qua trinh thuc hien, neu cac van ban lien quan de cap tai Thong tu nay va cac phu lye kern theo Thong tu nay dirge sin dai, ba sung hoac thay the thi thuc hien theo van ban mad dugc sim dai, ha sung hoac thay the do.

, 4. Xac dinh truot tri gia hai quan dai voi hang boa xuat khau, nhap khau; kiem tra tri gia hai quan trong qua trinh lam thit tvc thong quan; kiem tra tri gia sau khi hang hoa da thong quan doge -awe hien theo quy dinh Thong tu quy dinh ve thit tut hai quan; kiem tra, giam sat hai quan; thud xuat khan, thud nhap khau va quail 15t thud di& veri hang hod xuat khau, nhap khau ciia BO throng BO Tai chinh.

Dieu 27. Trach nhiem that hieu

1. Tang cue Hai quan phoi hop ved cac BO, cac hiep hOi nganh hang, cac dun vi thuOc va true thuoc BO Tai chinh de to chi:re thu thap, trao doi thong tin gia phut vu kiem tra, xac dinh tri gia hai quan theo quy dinh tai Dieu 25 Thong tu. nay.

2. Cue trugng Cue Hai quan tinh, thanh pha co trach nhiem to chirc thu thap, xit 15T thong tin va bao cao Tang cue Hai quan xay clung, sim dei Danh muc hang hoa xuat khau, nhap khan raj ro ve tri gia theo quy dinh tai khoan 2 Dieu 23 Thong tu nay.

3. Cu quan hai quan, ngubi khai hai quan, nguen nep thud( va cac tá chirc, ca nhan co lien quan co tech nhiem thgc hien vide xac dinh tri gia hai quan theo dung quy dinh tai Thong tu nay; Truong hop phat sinh vuong mac phan anh ve BC) Tai chinh, Tang cue Hai quan a doge xem xet, hueing dan giai quy&

No' nhan: - Thu Prong Chinh phu; the Pho Thu Wang CP; - Van phong peek hOi; - Van phong Chti tich nude; - Van phong Chinh phu; Van phong Tong Bi thu; - Van phOng TU. va cac Ban caa Dang; - Van ph6ng Ban chi dao TU. ye phOng thong tham thing; - Cac BO, co quan ngang BO, co quan thu(ic Chinh phu; - Vien Kie'm sat nhan dan toi cao; - Toa an nhan dan toi cao; - HDND, UBND the tinh, thanh pho; - Kiem town NM ntroc; COng bao; - Phong :rhuong mai va Cong nghiep Viet Nam; - Cpc kiem tra van ban (BO Tu phap); - Website Chinh phu; Website BO Tai chinh; - Cae don vi thuOc BO va trirc thuOc BO; Website Hai quan; - Cdc don vi thuOc va true thuOc Tong cpc Hai quan; - Luu VT; TCHQ (29o).

40

Phy lyc I Wit so vi cly,v't phi ban quyen, gray pile')

(Ban hanh kem theo Thong tie so 39/2015/TT-BTe ngay 25 thong 3 nom 2015)

I. Vi 4 vd phi bcin quydn, giay phe'p than man didu Men "lien quan din hang hew nhap khan"

Vi du 1: vi du cho diem b khoan 4 Dieu 14 Th6ng fix nay:

COng ty Y (nguai ban) tai nir6c B sir dung bi quyet ky thuat Z a san xulat ra do", ng co xe may hieu K. Cong ty X (nguai mua) tai Via nam nhap khau dOng co xe may hieu K cua C6ng ty Y. Ngoai viec tra flan de mua hang h6a nhap khau, C6ng ty X phai tra cho COng ty Y tien phi ban quyen de sir dung dOng co xe may nhan hieu K. Truang hap nay them man quy dinh tai diem b.i khoan 4 Dieu 14 Thong to nay.

Vi du 2: vi du cho diem b khoan 4 Dieu 14 Thong to nay:

COng ty I tai Via Nam ky Hqp dOng vai clang ty J tai ntrac X ye viec nhap khau thutie chira hoat chat A dugc boo he theo Bang dee quyen sang the B va phai tra phi ban quyen (tinh theo don vi san pham) cho cong ty J de dirge mua thuoc china hoat chat A. Truang hgp nay thuac chim hoat chat A th6a man quy dinh tai diEm b.2 khoan 4 Dieu 14 Thong to nay.

2. Vi 4 ve phi ban quydn, giay phe'p thaa man digit kien "nhu' mot dieu kien cho giao dich mua ban hang hoa nhilp khilu".

Tat ca cac tinh huong tix 1 den 7 (trir tinh hung 2), deu th6a man dieu kien "nhu met dieu kien cho giao dich mua ban hang hoa nhap khau". Cu the nhu sau:

Tinh hu6ng 1:

Hyp c/6ng mua ban

Ngtroi mua B (nuac I)

• Hang hoa

Thanh toan tien hang va Bari quyen -*"

Ngtreei ban S Chit the quyen so•

him tri tue (ntrat E)

Phi ban quyen do nguai mua tra tai tinh hang nay,thoa man diEu kien "nhu met dieu kien cho giao dich mua ban hang hoa nhap khau" quy dinh tai khoan 6 Dieu 14 Thong to nay vi nguai mua tra phi ban quyen cho nguai ban S (dong thai la chili the quyen sa him tri tue) de mua dugc hang h6a.

1

• •

Hop long mua ban

Ngtriri mua B (nuot I)

A

Hang h6a

Thanh toan tin hang

Ngtrai ban S (nuft E)

Thanh toan den phi ban quyen

Chia the quyen so' hfru tri tue L

(nuoc L)

p. ligp deng chuyen giao quyen sir dung

Tinh hang 2:

Phi ban quyen do ngueti mua tra tai tinh hu6ng nay khong thaa man not dung "nhu met dieu kien cho giao dich mua ban hang Ma nhap khau" quy dinh tai khoan 6 Dieu 14 Thong tu nay vi lcheng c6 bat ky su them thuan nao ve viec nguOi mua B phai tra phi ban quyen de duqc mua hang h6a tir ngueri ban S.

TInh hufing 3:

Th.& thuan ve thanh toan phi ban quyen

• •

Nguiri mua B Hang boa Nguiri ban S (nuot I) (nude E)

Thanh toan tieuhang

Thanh toan tien phi ban quyen Chit the quyen so' him tri tue L

(mr6rc L)

Hpp dong chuyen giao quyen sit dung

Phi ban quyen do ngued mua tra tai tinh huong nay thea man dieu kien "nhu mot dieu kien cho giao dich mua ban hang h6a nhap lchau" theo quy dinh tai Ichoan

6 Dik 14 Thong tu nay vi gala ngued mua .B va ngueri. ban S c6 them thuan ve viec

ngued mua B phai thanh toan phi ban quyen cho cong ty L de mua duqc hang Ma..

2

• Nguiri mua B

(ntreic I) Hang h6a

Thanh toan tien hang

Ngtriri bin S (chi nhanh cua

cong ty L) (nuot

Thanh than tien phi ban quyen

Hop dong chuyen giao quyen sit dung

Chii the quyen s& him tri tug L t. (cong ty me cfia

S) (ntrot L)

quan 116

Tinh hang 4:

Hap deng mua ban

Phi ban quyen do nguei mua tra tai tinh huang nay thea man dieu kien "nhu met diOu kien cho giao dich mua ban hang hoa nhap Ichau" dinh tai Ichoan 6 Dieu 14 Thong tu nay vi giita ngubl. ban S va chit the quyen so Mkt tri tue L c6 mei quan he dac biet (cong ty mg con) (tai diem Ichoan 6 Dieu 14 Thong tu nay); nguei mua chi mua dugc hang hoe khi tra phi ban quy8n (tai Ichoan 6 Dieu 14 Thong tu nay).

Tinh hutting 5:

Hop deng mua ban

• Ngtriri mua B

(nuac I) Hang h6a Nguiri ban S

(nu6e E)

Thanh toan tien hang I / Thea thu4n ve

vi6c chi djnh cung cAp hang

\ N........... h6a Thanh toan tien phi ban quyen

figp &mg chuyen giao quyen sir dung

Chu the quyen sir

him tri tug L (ntrOc L)

Phi ban quyen do nguoi mua tra tai tinh hthang naythea man dieu kien "Whit met dieu kien cho giao dich mua ban hang Ma nhap khau" quy dinh tai Mink 6 Dieu 14 Thong tu nay vi nguiyi mua B mua hang Ma tax nguai ban S do chit the quyen set hau tri tue L chi dinh.

3

• Nguti ban S

(nuac E) Nguti mua B

(nuac I) Hang boa

Thanh toan Lien hanx - , va ten ban quyen

Tinh hung 6:

Hop clang mua ban

Chit the quyen sir hfru tri tue L

(nuac L)

HR ding d(ic quyen sir dung

doi Wm s& hi u \,.....______ chug nghiGp

Phi ban quyen do ngued mua tra tai tinh hung nay.thoa man diet' kien "nhu

• mot dieu kien cho giao dich mua ban hang h6a nhap khau" quy dinh tai khoan 6 Dieu 14 Thong tu nay vi giva ngued mua B chi mua duge hang hoa khi tra phi ban • quyen cho nguai ban S.

Tinh hutong 7: Hop dong mua ban

• Nguiri mua B

(nuac I) Hang hoa Nguti ban S

(nha san xu-at theo yeu citu elm

cong ty L) (nuac E)

Thanh toan tien hang

dal tuong s& hau cong nghiep

Phi ban quyen do ngued mua tra tai tinh hueng nay thoa man dieu kien "nhu mot dieu kien cho giao dich mua ban hang Ma nhap khau" quy dinh tai khan 6 Dieu 14 Thong tu nay vi gifra ngued mua B „phai tra tien ban quyen de mua dugc hang Wm cita ngued ban S, dap img fiat chuan k-y thuat cita chit the quyen so him

tri tue L. A

Thanh toan tien_phi ban quyen _

Hap dang do, c quyen sir dung

Chu the quyen so' hfru tri tug L

(nuac L)

Phu lye II DANH MK CAC BIEU MAU

(Ban hanh kern Thong to so 39 /2015/11 -BTC ngeot 25 thong 3 nom 2015)

mAu so Ten BiL matt Ky hi@x Quy clinh tai

(01) (02) (03) (04)

01 Bang ice theo ddi thnc to viac nhap khan hang hod

O1/GG/2015 Dieu 15

02 Bao coo de xuat b6 sung Danh mix hang hoa xuat Ichdu, nhap khdu rill ro ve tri gid

02/DIVIBX/2015 Dieu 23

03 Bdo coo a xuat sua d6i Danh mnc hang hoa xuat khdu, nhap khdu rili ro ve tri gia

03/DMSD/2015 Dieu 23

Mau s6 01/GG/2015

TEN CQ, TC CAP TREN TEN CO QUAN, TO CHOC S6: /TB-CQBHVB

CQNG HOA xA ITQI CI NGHiA VWT NAM DOc lap - Tkr do - hank phec

ngay thong nam

BANG Kit taw DOT THT1C TE NH4P KHAU HANG HOA THUQC HQP BONG MUA BAN HANG HOA CO DIEU KHOAN GIAM GIA

1) Nguid khai !ME quail: - Ten Cong ty: - Ma so thug: - Dia chi

2) Hqp dong mua ban hang hoa: - SO: - Ngdy: - Tong lacing hang hod: - Don gia Glum MY khan giam gia (USD): - Dan gid da trir khoan giam gid (USD): - Tong tri gia chug trir khoan giam gia (USD): - Tong tri gid da trir khoan giam gia (USD): - TS, lg giam gia mire giam gia - Loai giam gia:

sn

To khai

Ten hang DVT- Lugng

Tang tri gia.

So,

ngay

CM eve

Hai quan

Chin tri khoan

giam gia

Da fix' khan

giam gia

TOng Gong

NGTSOT KHAI HAI QUAN (1(33, (long ddu, ghi r'6 chirc vu ho ten)

CVC HAI QUAN TINH, THANH PHO

Mau A 02/LIMBX/2015

Sex Bao cao a ..At bo sung Danh muc hhng him 'cut khAu tin ro ve tri gia /Danh awe hhng boa nh'h'p kkau riii ro ye tri gia

STT A

Ma so Ten hang

- (MO tä chi tiet)

DVT

Thong tin trong nganh HQ Thong tin ngoai nganh HQ

Mot gia dO A

xuat (USD)

Can cti • •

de xuat Mut gia va

• ten nguon dieing tin

.....

Mire gia Ira ten nguon

thong tin

(1) (2) (3) (4) (5) (6) (7) (8)

Ghi chit: - Tieu de: GM re) "Danh muc hang hcia xuat lchau Hifi ro ve tri gia" dal vo-i de xuat bo sung hang xuat lchau; "Danh muc hang hoa nhap lchAu rui ro ye tri gia" doi voi de xuAt hang nhap Ichdu. - COt ThOng tin (5) (6): ghi ro mite gia va ten ngutin thong tin quy dinh tai Dieu 25 sin doi, b6 sung (d6i vai hang Me xuAt Ichdu) duce khai thac, sir dung d6 de xuAt mire gia tai On (7). - COt Can cu de xuAt (8): ghi ro co so tinh town, each tinh town mire gia de xuat to cac ngu6n thong tin tai COt (5) (6) va gin kern Bao cao nay thOng tin, tai lieu thuyet minh.

ngay Thang nam NCUOI LAP BAO CAO LANH DAD PHONG THUE XUAT NHAP KHAU CVC TRUtiNG

HOAC PHONG NGHltP VV

CVC HAI QUAN TiNH, THANH PHO

MAti so 03/DMSD/2015 S6:

Bao cao a xuat sirs d6i Danh mtjc hang hna xuat khan riii ro ve tri gia /Danh tune hem hang nhAp khAu rtli ro ve tri gia

MA so Ten hang

(M8 to chi tiet)

DVT

Mat gia tai Danh nine hang xuat khdu/Danh mnc hang

(USD)

Thong tin trong nganh HQ Thong tin ngoai nganh HQ Mire gia a nghi

lieu chinh

Ca s& dieu chinh Milt gia

va ten nguon

thong tin nhap khan (USD)

Milt gia va ten nguon

thong tin

STT

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Ghi chu: - Tieu de: Ghi ro "Danh mnc hang h6a xuat khAu rui ro vA tri gia" doi yei de xuat bo sung hang xuat khan "Danh nine hang h6a nhap Ichau rid ro ye tri dOi \rod de xuat hang nhap khau. - Cot Thong tin (6) (7): ghi r6 mire gia va ten nguon thong tin quy dinh tai Dieu 25 sira dai, be sung &roc Thai that, sir &pig de de xuat mdc gia tai cot (8). - COt Ca sa dieu chinh (9): ghi r8 ca sar tinh town, cach tinh town mire gia de xuat diet' chinh tir cat nguan thong tin tai COt (6) (7) va gui kern Bao can nay thong tin, tai li6u thuy& minh.

ngay thong NGUsOI LAP BAO CAO LANH DAO PHONG THUE XUAT NHAP EllAU CUC TRIYONG

HOAC PHONG NGHICP VV

Phu Iv III Mitt to' khai tri gia hai quan

(Ban hanh kern then Thong to so 39/2015/TT-BTC ngay 25 thcing 3 nam 2015) HQ/2015-TGI

BO TAT CHINH TONG CUC HAI QUAN

TO' KHAI TR1 GIA HAI QUAN Kern then to khai hang hod nhap khciu so ngay / /20

Trang so / (tang so trang)

I. Ngay xuar khau: Ngay [hang nam 20.....

DIEU KIEN AP DUNG TM GIA GIAO DICH 2. Ngucn mua c6 day du quyen dinh doat, quyen sit dung hang hod sau khi nhap khau kheing ? 0 0

C6 Kh6ng 3. Vic ban hang hay gid ca co phv thuec vao dieu kien nen Mn den viec khang Mc dinh duqc tri gid cna hang

hod nhap khan khong ? 0 0 C6 Khong

4. Nguai mua co phai tra them khoan tien nen ter ea tien thu ducc do viec dinh doat, sir dung hang hod nhap khau khong?

Neu C6, cd phai la khoan tien khai bap tai nal thire 9 (P) khong ?

0 0 C6 KMng 0 0 C6 Khong

5. Nguin mua vinguai ban c6 mai quan he dac biet hay kliong ?

Neu C6, neu r5 mai quan he 86 Min quan he dac biet cd anh huerng den tri gifisiao dich khen4?

0 0 CO Khong 0 0 CO Khong

TM GIA HOA DON VA CAC KHOAN tutu CHINH

Sri Mgt hang se Tr' gig giao dich Cat khan diet' chinh c(ing

Cie khoitn .1 dim chinh the' TGHQ TGHQ TGHQ

8 9 10 (nguyen tt) (USD) (VND)

6 7 (8a) (8b) (8c) .... ..... 11(a) 11(b) 12

13. Tong E E E E E E E E E E 14. Tang Ong 7 E E E E

i GM cha 15. TM xin cam loan vi chfu trach

nhiem truerc lust phip ye nhting PHAN DANH RIENG CHO CONG CHIC HAI QUAN

nal dung khai bao teen tit khai nay.

Ngity thong nom

(Ngabi khai hai quan ghi re hp ten, chile danh, dOng dau)

16. Ghihap e 'ua tong chat

hat quan tiepnha air khai

(1(1, ghi it hp ten)

17. GM chap caa gong chile hal quan Warn tra trf gig hai quan

(K9, ghi r6 hp ten)

TRI CIA GIAO INCH (8), bao gom: (8a) Gia mua ghi tran Ma don (8b) Khoan thanh town gian nap (Sc) Khaki Wan tra trade, ring trade, dat ccie CAC ICEMAN DIEU CHINH CQNG (9), ghi s6 tien along (mg vol tang mat hang va ghi cdc ma dieu chinh Wang img o (...) dual day:

"A" Phi hoa hang ban hang, phi mei gidi "B" Chi phf bao bi dagc coi la citing nhat vol hang Ma nhap khan "C" Chi phf dong MI hang Ma "D" Cac khoan trq ginp nguai mua cung cap mien phi hoac giam gia "P" Phi ban quyen, phi gity phdp "P" Cac khoan tien ma ngueci nhap khau phai tra to so nen thu duce sau khi bdn lai, dinh doat, su dung hang hda nhap khan "F" Chi phf van tai hang Ma tfnh den efra khan nhap dau tien "1" Chi phi bag hien hang hga tinh den cfra khau nhap dau tien "N" IChac CAC }MOAN DIEU CHINH TRU' (10), ghi s6 tien Wong tang vat timg mat hang ghi cac ma dieu chinh Wong img o (...) dyed day: "U" Chi phi cho flitting hog dOng phat sinh sau khi nhap khan, gem cac chi phf v6 xay dung, Irian tit, lip dat, bao &rang

hoac ter giup ksi thuat, tu van ky thuat, chi phi giant sat \fa cae chi phf Mang to "V" Phi van tad phdt sinh sau khi hang Ma dugc van chuyen den erns khan nhap dau tien "H" Phi bao hien' phat sinh sau khi hang Ma clagc van chuyen cten dm khan nhap dem den "T" Cac khoan thug, phi, 10 phi phai Op er Viet Nam da nam trong gid mua hang nhap khan "G" Khohn gie.m gia "5" CM chi phi do ngabi mua chnu lien quan den tiep thi hang Ma nhap khan "L" Tien lai phai tra do viec thanh town San mua hang "N" Khan

HtioNG DAN KHAI BAO Huang dAn khai bao tb khai tri gia hai quan hai quan hang h6a nhAp khan. - Ta khai tri gia hai quan dirge six dung de khai bao cho nhieu mat hang. Truang hop s6 luong mat hang nhieu

thi ngtred khai hal quan co the them citing de koo dai sang ode trang tiep then. - SO OA cac khoan cli6u chinh ging (9), the khoan dieu chinh trir (10): Ngued khai hai quan t,r dieu chinh s6 cot

tuong Ong vai cac khoan dieu chinh can ke khai. - Phan khai bdo tren tb khai:

I 'CHAT HAI OUAN Trang so ... Ghi so thir to timg trang ter khai tri gid hai quan / tong s6 trang ter khai tri gia hal quan. /...Mng so trang Vi cly: 16 hang nhap khdu co 30 mat hang va khai bao tren 02 tet khai tri gia hai quan: Then mat to

khai the hien: Trang so 1/2 trang; trang s6 2/2 trang.

Tieu that I Ghi ngay van don.

DIEU MEN AP DUNG TRI GIA GIAO NCR Tieu there 2 • Khai ban CO ilk ngtrai mua co day du quyen dinh dog quy6n sir dung hang hod sau khi nhap khau.

Khai bao KHONG neu ngubi mua khong c6 day du quyen dinh doat, quyen sir dung hang hoa sau khi nhap khau.

Tieu thfrc 3 ' Khai bao CO neu viec ban hang hay gia ca hang hod c6 Wm thuOc vao met so diet' kien dan den viec kh6ng xac dinh dirge tri gia oua hang hoa can xac dinh tri gia hai quan. VI du: Va va but duoc &mg g6i chung de ban le. Nguti mua va ngubi ban thoa thuan don gia cho tong hang de ban le, vi vay khong the xac dinh duct don gia eta tong mat hang but, vet. gel Khai bdo KHONG neu viec ban hang hay gia ca dm hang hod khOng Om thuOc vao bat Icy dieu kien nao.

Tien that 4 Khai bao CO nett sau khi ban lai, chuyen nhugng hoac sir dung hang hod ngubi mua phai tra them khoan tien to s6 tan thu dirge do viec dinh dog hang hoa nhap khau mang lai. Neu tren day da khai bao CO thi khai bao tiop khoan tiers det c6 phai la khoan tien nett tai tieu thirc 9 (P) IchOng: Khai bao KHONG, ngubi khai hai quan sir dung phuang phap khac de xac dinh tri gia hai quan. Khai bdo CO, ngubi khai hai quan tip titic khai bao trail ta khai nay.

Tieu that 5 Khai bao CO neu mei quan he dac biet gitta ngubi mua va ngtred ban thuOc met trong cac twang hop quy Binh tai Dieu 7 Thong tu nay. Khai bao mai quan he d6 c6 anh Inning dAn tri gid giao dich hay kh6ng. Khai ban KHONG neu mOi quan he OM ngubi mua va ngubi ban khOng thoec met trong the truang hgp quy dinh tai Dieu 7 Thong tu nay. Twang hgp mOi quan he dac biet anh huang den gia ca., ngubi khai hai quan sir dung phuong phap tik then de xac dinh tri gia hai quan.

TAT GIA HOA DON VA CAC KHOAN DIEU CHINH Ties' that 6 Ghi s6 thir to (so lien Mc) cita cac mat hang ke khai tren ter khai tri gia hai quan. Tieu that 7 GM so thin to mg hang then so thir to cea cac mat hang tuong Ong da khai tai ta khai hang hda nhap

khau. SO mat hang tai 0 khai tri gia hai quan phai bang so mat hang 01 0 khai hang hoa nhap khau.

I. TH.I GIA GIAO DICH Tieu that 8a Khai bdo tri gia nguyen to tren hoa don (then tong mat hang)

VI du 1: Hoa don thuang mai the hien gia hoa dun: 1.000 USD/ be FOB Osaka, so hrong 5 be, khai bao tai tieu thirc 8: 5.000 USD.

Tieu that 8b - Khai bao cac khoan thanh town gian dap quy dinh tai Dieu 13 Thong tu nay nett chua bao Om trong gia mua ghi teen hod don thuong mai.

- Truang hgp viec mua ban hang hod hay gid ca dm hang hod phu thuec vac) met hay met s6 dieu kien da khai bao tai tieu thirc 2 den tieu thirc 5, nhung nosed mua c6 tai lieu khdch quan, hop 16 de xac dinh mire anh huong bang tien cita sir Om thuee d6, thl ngubi khai hai quan khai bao khoan den duct giam do sir anh hung da tai tieu Mire nay.

Tieu thug 8c Khai bdo cac khoan tra tnrec, (mg truoc, dat coc lien quan den viec mua hang hod nhap khau, neu cac khoan nay chtra bao Om trong gid mua ghi tren hoa don thuong mai.

H. CAC KHOANNIAI CQNG

TVS thin 9 Ngtrbi khai hai quan del chieu vei quy dinh tai Dieu 13 ThOng to nay de ke khai. Chi khai bao cac khoan dieu chinh cOng do ngubi mua phai tra, lien quan den hang hod nhap Icheu va chong chua bao gam trong gid mua ghi tren hod dun. Nguai khai hai quan khai ma khoan dieu chinh tai cac 6 (.....). Vf du neu co khoan phi ban quyen thl khai E vao 6 (....), dong theri khai tri gia dm cac khoan chi phf vai timg mat hang tuang Cmg. Truerng hop c6 khoan phi ban quyen tra sau do phu thuac vac doanh thu ban hang sau nhap !them, tai thoi diem ke khai hai quan, ngtrai khai hai quan ghi vao 6 ghi chit nei dung "c6 phi ban quyen hoac khoan flan tra sau cho cac mat hang sa.....". Ly do "...."

in. CAC KHOAN DIYOC Tilt Tieu that 10 Ngutri khai hai quan del chieu vdd quy dinh tai Dieu 15 Thong Ur nay a ke khai.

Chi khai ban cac khoan dieu chinh tr6 neu chung da bao trong tri Bich gam gia giao i Ngubi khai hai quan khai ma khoan diet' chinh tai cac 6 (.....). ! Trueng h9p giam gia then se) lugng, tai 6 "ghi chit" ngueri khai hai quan khai ty la hoac so tien ducc giam, dong thtri ghi re "gicim gici theo so twang". Khang that hien (lieu chinh tree khoan giam gici tren to khai trj gici hai quan.

Tieu thirc I la - Truang hop tri gid h6a don va tri gia cac khaki dieu chinh cUng nguyen te, tieu thirc 11(a) = tieu thitc 8 + tieu thirc 9 — tieu thirc 10. Sau d6 nhan voi t, gid tinh thue de khai vao tieu thirc 11(b). - Trubng hop tri gid h6a don va tri gid cac khoan dieu chinh kh6ng cang nguyen ta, nguoi khai khOng can tfnh tieu till:to 11(a) ma khai vao tieu attic 11(b).

Tieu fruit lib Tieu thirc 11(b) = tieu thirc 8 + lieu than 9 — tieu thirc 10 sau khi in nhan tieu thirc so 8, 9, 10 v6i t9 gia tinh thue Mang ling.

Tieu theta 12 Tri gia hai quan maa mat mat hang duce xac dinh bang phep nhan gift tieu thitc 11(b) ten to khai tri gid hal quan va t9 gid tinh time.

Tieu thin 13 Tong tri gia tan h6a don caa terng cOt tieu thin cho toan WO hang hoa ke khai.

Tieu thin 14 I i

!

i

! 'Ding tri gid giao Bich, tang tri gid cac khoan dieu chinh cOng, cat khoan dieu chinh tit cho toan be hang hoa ke khai. Vi du: Doanh nghiep X Viet nam ky hop dong nhap kheu mat hang A, B, C vei cling ty Y 0 nu6c ngoai. - Tia h6a don thucmg mai, co ghi nhu sau: Mat hang A: tri gia giao dich la 56.000usd Mat hang B: tr.' gid giao dich la 50.000usd, chi phi dong gal la 2.000usd Mat hang C: tri gia giao dich IA 25.000usd. - Hop clOng mua ban hang h6a c6 ghi dieu kien giao hang IA gid FOB (Hai PhOng), chi phi van tai quac to la 5.000usd. Theo do, tai lieu thim se 14 ghi: - Tong tri gid giao dich la 56.000+50.000+25.000 = 131.000usd - Tang tri gid cac khoan dieu chinh cOng la: 5.000 + 2.000 = 7.000usd - Tong tri gid cac khoan dieu chinh tr6 la: 0

Tieu thfiv 15 Ngutri khai hai quan ghi re ngay, thang, nam khai bao; ky va ghi re h9 ton, there dank, dong deu don vi.

PI AN HANH CHO LONG cnirc HAI QUAN Tieu de cue khai trf gid hai quan

Cong attire hai quan tiep nhan, dang Icy to khai frigid hai quan ghi s8, ngay dang ky to khai hang hoa nhap khan clia 18 hang clang dtroc khai bao tri gia.

Tieu auk 16 Cong cherc hai quan tiep nhan to khai tri gia hai quan ghi chop cac thong tin lien quan den vita xac dinh tri gid veto ban luu tai co quan hai quan de chuyen den cac khan nghiep vu sau va ky, ghi ro h9 ten. Ban to khai tra cho nguOi khai hai quan, cOng chtic hai quan tiep nhan to khai tri gia hai quart chi Icy va ghi ro ho ten. * Tnrang hop nguai khai hai quan khai bdo ten phn Inc to khai tri gio, hal quan, cOng chirc hai quan tiep nhan to khai tri gia hai quan van ghi chop day dd vao tieu thin nay.

COng chirc hai quan kiem tra tri gia hai quan ghi chOp y kiln del vai mai dung kiem tra tri gia hai quart cna ngueri khai hai quan va Icy, ghi ro h9 ten van ban luu tai ca quan Hai quan, kh6ng ghi vac) ban to khai Ira cho ngueri khai hat quan. * Trutmg hop ngueri khai hal quan khai bao tren phn Inc to khai tri gia hai quan, cong chirc hai quan kiem tra, xac dinh tri gia hat quan yen ghi chop day du vao tieu thirc nay.

Tien theta 17

Phu luc III Mau to• khai tri gia hai quan

(Ban ha nh kem theo Thong tre so 39/2015/TT-BTC ngay 25 thong 3 nam 2015) HQ/2015-TG2

BO TAI CHINH TONG CVC HAI QUAN

TO KHAI TR1 GIA HAI QUAN

Kern theo td khai hang hod nhap kheiu ngay / /20 Trang so / trang

I. Ly do khOng ap dung phuong phap 'Lac dinh tri gia hai quan trude de:

H. Ten hang hoi can 'Lae dinh tri gia hai quan: Se the to ten ta khai nhap khau: Ngay xuAt khau:

PHCONG PHAP 2,3 III. Thong tin ye hang hoi nh5p khau giong het, tiring tal

+ Ten hang hea nh5p khau giong het, tuong ttr: + Se the to troll ter khai nhap khau: + To khai hang hoa nhap !chat' se ngay thing nam 200...dang loi tai Chi cue hai quan Cue Hai quan + Ngay xuat khau:

IV. Xfic dinh tri gin hai quan va OE trinh: Nguyen 4

L Tr} gid hai, quan cua hang hod nh(ip khan gtong hit, twang tic

2. Cie khoan diau chink (+/-)

(a) Dieu chinh ve cAp dO thuang mai

(b) Dieu chinh ye s6 luTig (c) Dieu chinh cac khoan giam gia khac

(d) Dieu chinh ye chi phi van tai (d) Dieu chinh ye phi bao hiem

3. Tr{ gid hill quan nguyen to &a hang hod can xac dinh tri gia hat quan = (1) ± (2) ,, 4. Tri gift hai quan bang Deng Viet Nam= (3)x 11) gia

Giii trinh cac khoan 'lieu chinh va chung to kern theo:

PITUONG PHAP 4 HI. Thong tin ve hang hoa nhap khau da ban lai trong nubs dirge Iva chip di khan trfr:

+ Ten hang h6a nhap khau da ban lai: + Cac thong tin lien quan klific:

IV. Me dinh tri gia hai quan va giai trinh: DEng Viet Ty 1e (%) so

Nam voi gia , ban

I. Don Kid ban Path/ trwang Viet Nam 2. Ccic khoan Jure khau kir WWI ken met don vi hang hod)

- Tien hoa hong Khoan Igi nhu5n va chi phi quan ly chung

„ . - Chi phi van tai, bee xep, chuyen hang not dia

CM phi bao hem not dia - Phi/le phi/thue

3. Don giti bang dong Viet nam = (1)- (2) 4 Tri gki hai quan bang don, Viet Nam eau hang hod nhap khau can xac dinh tri gia hai quan = (3) *so twang

, Giai trinh cac khoan diet' chinh va chting fir kern theo:

PHIYONG PHAP 5 III. Th8ng tin va ten, dia chi don vi cung cep so lieu ve chi phi san xuat :

IV. Xac dinh tri gia hal quan va gifii trinh:

1. Gifi thanh san pham (tinh theo 16 hang)

2. Cac chi phi phai their chink

- Hoa h6ng ban hang va phi mei giari

- Chi phi bao H gall 114rivai hang hod. - Chi phi dang gen hang hoa - Cdc Ichoan trq giup

- Tian ban quyen, phi gray phap

duce sau Idil dinil dog hay sir dung hang hohnhap khan

_ Chi phi van tai, bee xe4p, chuYenilin.g dencua khan lillP.dsia° tits!: Chi phi bao 'A hangh nhip khan den cira khan nhep aau

3. Lqi nhufin vh chi phi chung

' thug phai nOp (ma Idling dirge hoan tra)

5. Tri gia hai quan nguyen to caa hang hia dang can xac dinh trj gia'.

• 6. Tri gia hai quan bang Bong Viet

Phuung phap ke toan dfi dp dung va cac chirng tir dft sit dung:

Trf gia nguyen to

PHISONG PHAP 6 M. Cfic thing tin duqc sit dung dt xfic dinh tri gifi hai quan:

IV. Xac Binh tri gia hai quan va gifii trinh I. Lzra chin crick xcic S/nh trf gid hai quan

2. Gild trinh:

3. Tr/ gik hai quan nguyen to czia hang hod nhOp khau can xric ettrzh ft/ giti hat quan:

4. Tr/ gia hat quan hilng eteng Viet Nam = (3) xtj, giti

Cie chting tit di sir dung dinh kem:

V. Tel xin cam doan va chin trach nhiam titre phap 1St ye nhitng nifii dung khai bao tren tb khai nay. Ngdy thdng nom

PFIA1N DANH MENG CHO CONG CHIYC HAT QUAN VII. Ghi chap dm cling chat hai quan Mem tra, xfic dinh tri gia hai quan

VI. Ghi chip cila cling chat hai quan tiep nhin to. khai

(Nguti khai hai quan ghi ro hp ten, cluirc danh, thing dau)

(KY, ghi ro hp ten) (KY, ghi 1.6 hp ten)

IICTONG DAN KHAI DA°

Huang ean khai bao to khai tri gia hal quan hang h6a nhap khan.

- Ta khai tri gia hai quan duqc sir dung de khai bao cho nhieu mat hang. Twang hqp s6 luqng mat hang nhieu thi nguai khai hai quan c6 the them clang de kdo dai sang cac trang tiep theo.

- Tren ca so !nal khai bao, nguai khai hai van co the to thiet ke them cac tieu chi cho pha hop vol he sa nhap khau nhung phai dam bao day da cac n'ei dung duot quy dinh trong mau khai bao tri gia hai quan do.

- PhAn khai bao tren to khai: PHAN ICFIAI BAO CUA NOVO.' IMAI HAI QUAN

Trang so ... /...tOng so Wang

Ghi s6 thir tu timg trang t& khai tri gia hai quan / tong so trang to khai tri gia hai quan. Vi du: LO hang nhap khdu co 30 mat hang va khai brio tren 02 ter khai tri gia hot guan: Tren mat ter khai the hien: Trang so I/ 2 trang; trang so 2/2 trang.

Tieu thfrc sa I Ngueri khai hal quan ghi ro 1y do tai sao khong stir dun& phuang phap xac dinh tri gia tnrarc do. Tieu that so II - Ten hang: Ghi ro ten hang, quy each, pham chat cna hang hoa theo hgp dang thuang

mai. - SO thd to wen to' khai nhap khdu: Ghi r6 s6 thir 0 Gila mat hang can xac dinh tri gia hai quan twang ung tren to khai nhap khau. - Ngay xucit khdu: GM ngay van don dm 16 hang d6.

Tau that so III 1. Trwang hap nguai khai hai quan xdc clink tri gki theo phwang phdp tri gici giao dick cica hang giong het/twang fir - Ten hang ho6 nhap khau giong het/Ten hang hod nhap khdu tuang tv: nguai khai hal quan khai bao theo ket qua kiem hod clia hang hod nhap khau giOng het/hang hod nhap khan twang Ur. - SO thd to men ter khai nhap khdu: Ghi r'6 so this 0 cila hang h6a nhap khau giong het, Wang to Wang ling ten to khai nhap khau L Ngay xueit khdu: Ghi ngay phat hanh van don dna 16 hang giong 1141/ Wang to c16. 2. Tr:ding hop nguai khai hal quan xdc clink tri gid theo phwang phciptri gid khdu trfr - Ten hang hod nhrip khdu cid Mn Igi trong nut Glut Iva akin de khdu tit nguai khai hai quan khai bdo theo ket qua ki8m hod.- 3. Trwang hop nguai khai hill quan x de dinh tri girl theo phwang phdp tri gid tfnh totin - Ten, dila chi don vi cung cap so lieu ye chi phi son xuelt: Ngutri khai hai quan khai bao ro ten, dia chi dm nguai san xuat hay dal than caa nguai san xuat, da cung cap thong tin de xac dinh tri gid tinh town 4. Triarng hop nguai khai hal quan xdc clink tri gid theo phweng phdp say Mn, - Cdc thong tin diroc,sd: dung de xdc dinh tri gid hal guan: Khai bao chi tiet nguen thong tin duce khai that de xdc dinh tri gid hai quan (s6 ngay clang ky la khai hang hod nhap khau giong het/tuang tu; so, ngay hod dan ban 10 hang hod nhap khau tren thi tnrOng Viet Nam; th6ng tin thu Chrgc tit nguai san xuat;...).

Tieu that so' IV I. Trtrfrng hap nguai khai hat quan xdc dinh tri grid theo phwang phdp 14 girl giao dick ala hang gang het/ twang tw - Xcic dinh tri .gia hed guan va gicii trinh: Ngtrai khai hai quan can cu Dieu 8, Dieu 9 Thong tu nay de' khai bdo va the dinh tri gid hai quan nguyen q dm mat hang clang can xac dinh tri gia. - Cric khodn dieu chinh: • Trong twang hqp hang hod nhap khau giong het/hang hod nhap khau Wang to khOng c6 cung dieu kien mua ban v6i le hang dang the dinh tri gia hai quan thi nguai khai hai quan phai xac dinh timg khoan dieu chinh Wang Cmg, neu IA diet' chinh tang thi danh dku Ong (+), new la dial chinh giam thl danh dau trir (-) tnrac Ichoan dieu chinh de va ghi vao cet "nguyen tr. - Giai trinh cac khoan dieu chinh: Nguai khai hai quan giai trInh ca the each xac dinh tUng khoan dieu chinh. - Chit-12g ter kern theo: + Liet k8 cac chimg to quy dinh tai Dieu 8, Dieu 9 ThOng tu nay. + GM cac so lieu, chUng tir da sir dung de xac dinh cac khoan dieu chinh. 2. Trw&ng hop nguai khai hai quan xdc clink tri gid theo phwang phdp tri gid khdu trfr - Xdc dinh tri girl hal guan va gin: trinh: + Dan gici been tren rid truemg Viet Nam: Trutrng hqp dan gia ban clugc km chgn de khan trU dine tinh tren don vi hang hod khdc veri dan vi hang hod cila 16 hang nhap khau dang xac dinh tri gia hai quan thi phai dieu chinh dan gia phu hqp vei don vi hang hod dm 10

hang dang xac dinh tri sid hal quan trmk khi tiOn hanh khau tra. + Cac khoan chew khau tree tinh teen mat don vi hang hoci: Ngubi khai hai quan dei chieu vai quy dinh tai Dieu 10 ThOng to nay de khai bao. Rieng dOi val. "Khoan lqi nhuan va chi phi quan 19 chung" ngubi khai hal quan phai tinh Man ty 1e phan tram so vai don gia ban va khai bdo vao cOt "19 18 phan tram so voi gia ban". - Giai trinh cac khoan (lure khciu tree: Ngubi khai hal quan ghi it: + Can cir tinh Loan (nguen so hOu,...). + Phuang phap tinh town s6 hoc. - Chang tee kem theo: Ngubi khai hai quan Ice khai ten cac loci chimg tfr da sir dung de xac dinh tri gia hai quan va dugc nep cilng lb khai tri gia hai quan hai quan. 3. Truang hpp nguai khai hal quan xdc dinh 14 gici theo plutang phdp tri gid tfnh todn - Xac dinh tri gici hai quan va giai trinh: Ngubi khai hai quan can cu cac quy dinh tai Dieu 11 Thong to nay de khai bk. - Phuang phap kktocin da ap dung va chung ter da" sa dung: Ngubi khai hal quan khai bdo ro phuong phdp ke tok, chimg tir, tai lieu cm sir dung de xac dinh tri gid tinh toan. 4. Trwang hpp ngrefri khai hdi quan xdc clink 14 gid theo phuang phdp say luOn - Xcic dinh in gia hai quan: Ngubi khai hai quan can cir quy dinh tai Dieu 12 Thong to nay de khai bao. - Geri trinh: Ngubi khai hai quan giai trinh cu the ve each thirc xdc dinh tri gid hai quan.

Tieu than so V Ngubi khai hai quan ghi ngay, thang, nam khai bao va k9 xac nhan, ghi ro hp ten, chirc dank, dang dau don vi tren ter khai tri gid hai quan.

PHAN DANH CHO CONG CHIYC HAT QUAN Cong chfrc hdi quan tiep nhan, dang ky tb khai tri gid hai quan ghi se, ngay clang k9 ter khai hang hoa nhap khau caa 18 hang dang dupe khai bao tri gia.

Tieu rle caa to anal tri gid hrii quan Tieu that VI C8ng chirc hai quan tiep nhan ter khai tri gia hai quan ghi cher, cac thong tin lien quan den viec xac

dinh tri gid vao ban km tai co quan hai quan de chuyen den tic khan nghiep vp sau va ky, ghi ro hp ten.

Ban for khai tra cho ngubi khai hai quan, Ming chirc hai quan tiep oh:an t& khai tri gia hai quan chi ky va ghi r8 hp ten.

* Truang hqp ngubi khai hai quan khai bao tren php lac ter khai trj gia hai quan, cong °hire hai quan tiep nhan tar khai tri gia hai quan van ghi chop day du vao tieu thirc nay.

Tieu that VII C8ng chirc hai quan kiem tra tri gia hai quan ghi chop 9 kien del vai not dung kiem tra tri gid hai quan cua ngubi khai hai quan va ky, ghi ro hp ten vao ban Itru tai co quan Hai quan, khong ghi vao ban ter khai tra cho ngubi khai hai quan.

* Throng hop ngubi khai hai quart khai bao trenpha lac tb khai tri gia hai quan, Gang chirc hai quan kiem tra, xac dinh tri gia hai quan van ghi chep day du vao tieu thirc nay.