Số văn bản QD 1966/QD-TCHQ , Ngày ký: 10-7-2015, Ngày hiệu lực

CUC HAI QUAN TINE DA LAH So' .54TG

DEN 2 0 -07- 2015

Chuyen• Ldu h6sd.

BO TAI CHINH LONG HOA XA HOI Cut NGHIA VItT NAM TONG CTJC HAI QUAN Dew lap - Tv do - Hph phGc

So: 1966 /QD-TCHQ Ha Neii, ngay 10 Mang 7 nilm 2015

QUYET DINH

Ve vqc ban hanh Quy trinh thit tyc hai quan cdoi voi hang hoi xuat khan, nhap khau

TONG CUC TRUONG TONG CUC HAI QUAN

Can ca Luat Hai quan so 54/2014/QH13 ngay 23/6/2014;

Can dr Luat Quan 131/ thug se 78/2006/QH10 ngay 29/11/2006; Luat sea Mi., MO sung met so dieu ena Luat Quan, 1Y thug se 21/2012/QH13 ngay 20/11/2012; Luat sin bo sung met se dieu cua the Luat ye thug so 71/2014/QH13 ngay 26/11/2014;

Can cu Nghi dinh se 08/2015/ND-CP ngay 21/01/2015 ena Chinh phe quy Binh chi tiet va Men phfip thi hanh Luat Hai quan ve thil tuc hai quan, kiem tra, giam sat, kiem soat hai quan;

Can cu Nghi dinh so 83/2013/ND-CP ngay 22/7/2013 cea Chinh phu quy dinh chi tiet thi hanh met se dieu cua Luat man 1Y thug va Luat sea den, Me sung met so dieu ctla that Quan1y thug;

Can Cu Thong to so 38/2015/11-BTC ngay 25/3/2015 ena BO Tai chink quy dinh ve thu nic hai quan; kiem tra, giam sat hai quan; thug xuat khau, thug nhap khan va quan 1y thug" doi vai hang hoa xuat khau, nhap khau;

Can dr Quyet dinh s6 02/2010/QD-TTg ngay 15/01/2010 ena Chinh phi\ quy dinh eth1re Mang, nhiem vu, quyen han va ea eau to chile cna Tong cue Hai quan true thuOc BO Tai chink;

Xet demghi cua Cue truang Cue Giam sat quan 19, Cue truang Cue Thue xuat nhap khau,

QUYET DINH:

Dieu 1. Ban hanh kern then Quyet dinh nay Quy trinh thu Me hai quan dOi v6.1 hang hoa xuat khau, nhap khau gem:

1. Quy trinh kiem tra hang Ma xuat khdu, nhdp khdu trong qua trinh xep, der tai tha khau.

2. Quy trinh thu tcc hai quan ctat via/ hang hcia xuat khAu, nhap

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3. Quy trinh quan 1Y 61 vai hang hoa gia Gong, san xuat xuat khan, doanh nghiep the xuat.

, 4. Cac quy trinh tyc had quan dien tit den vol hang h6a tam nhap tai xuat, tam xuat tai nhap.

5. Ginn sat hai quan dOi \Teri hang hoa xuat khan, nhap khan dua vao, dua ra, luu girt trong dia ban hog dang hai quan; phuong tien van tai neo dau, dung do trong dia ban hoat do, ng hai quan.

6. Quy trinh thu tyc hai quan &Si vai hang h6a van chuyen chiu sty giam sat hai quan.

7. Quy trinh thit tue hai quan den vai hang hoa xuat khan, nhap khau dua vao, ra kho ngoai quan, kho CFS.

8. Quy trinh thu tuc hai quan dai vai truang hap khai had quan tren to khai had quan giay.

9. Quy trinh kiem tra, xaeffinh ten hang, ma s6 hang Ma, mire thug; kiem tra, xac dinh tri gia hai quan; kiem tra Mlle, an dinh thus doi voi hang hoa xuat khan, nhap khau;.

10. Quy trinh mien thug xuat khau, thus nhap khan.

11. Phu lye 1: Quy dinh mat s6 m'at clan, bang bieu thuc hien thit tyc had quan dien

12. Phu lye 2: Quy dinh mat s6 mau &au, bang bieu khi thue hien khai hai quan ten t& khai had quan giay.

Mau 2. Quyet dinh nay co hieu 1 e thi hanh ke to ngay 15 thong 8 nom 2015, thay the caz quyet dinh sau:

1. Quyet dinh so 988/QD-TCHQ ngay 28/3/2014 cita Tang cyc truang To▪ ng eye Hai quan ve viec ban hanh quy trinh thu tyc hai quan dien tir doi vai hang haa xuat khau, nhap khau thuong

2. Quyet dinh s6 3046/QD-TCHQ ngay 27/12/2012 dm Tong cyc truang To▪ ng eye Hai quan ve viec ban hanh quy trinh thu Mc hal quan dien tb del veri hang haa xuat khau, nhap lchau thuang mai.

3. Quyat dinh sta. 1171/QD-TCHQ ngdy 15/6/2009 cUa Tang cue tnremg To▪ ng cyc Hai quan ve viec ban hanh quy trinh thit tuc hai quan doi lied hang haa xuat khau, nhap khau thuong

4. Quyet dinh so 2575/QD-TCHQ ngay 29/8/2014 cita Tang cyc truOng Tong eye Hai quan ye viec ban hanh quy trinh giam sat hai quan tai khu vuc aia khau eang bien.

5. Quyet dinh se) 2441/QD-TCHQ ngay 15/8/2014 cita Tang eye truemg To▪ ng cyc Hai quan ye viec ban hanh quy trinh giam sat had quan dOi vai hang hoa xuat khan, ni4p khau thuong mai tad khu vgc ga hang haa quee to thuac cira khau cang hang khong, san bay quee to ap dung He thong thong quan hr clang VNACCS/VCIS.

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Ngnc Anh

6. Cac quy dinh ve giam sat hal quan dei vOi hang hea xuat khau, nhap khau dua vao, dua ra, luu gilt trong dia ban hog deng hai quan; phuong Men van tai neo dau dUng do trong dia ban hog diang hai quan ban hanh kern cac Quyet dinh:

a) Quyet dinh se) 149/QD-TCHQ ngay 28/01/2011 dm TOrtg cue truetng To▪ ng cvc Hai quan ve viec ban hank guy trinh tina tic hai quan den yeti tau lien van quem to nhap canh, xuat canh bang dui:mg sat; den ven hanh ly cua ngudi xuat canh, nhap canh; giam sat hai quan tai ga lien van bien gibi va ga lien van not dia;

b) Quyet dinh ,s6 2344/QD-TCHQ ngay 07/8/2014 cua Tong eve truong To▪ ng eve Hai quan ve viec ban hanh quy trinh giam sat hai quan tai khu \me cua khan bien gibi duemg bi) va bien giii duang song.

7. Quyet dinh st) 103/2011/QD-TCHQ ngay 24/01/2011 dm Tong eve truemg Tang cvc Hai quan ye viec ban hanh quy trinh kiem tra, tham van va xac dinh tri gii tinh thug del v61 hang h6a xuat khan, nhap khan trong qui trinh lam thn tut hai quan.

8. Quyet dinh se 1323/QD-TCHQ ngay 22/02/2010 cua T6ng cvc truing Tong ctic HAi quan ye viec ban hanh quy trinh kiem tra viec phan loaf hang h6a, ap dung mire thug den veti hang boa xuat khau, nhap khan trong khi lam thil tut hai quan.

9, Ale II Quyet dinh s6 2424/QD-TCHQ ngay 27/11/2008 cua Tieng eve truang TOng cue Hai quan ye viec ban hanh guy trinh mien thug, xet mien thug, xet giam thug, hoa.n thug, khOng thu thug xuat,khau, nhap khan ap dung tai Chi eve Hai quan, Cue Hai quan cac tinh, thanh phi trvc thuOc Trung uong.

10. Quyet dinh set 2422/QD-TCHQ ngay 27/11/2008 oh Tong cue truing Di▪ ng cuc Hai quan ye viec ban hanh quy trinh kiem tra thug, an dinh thug den voi hang hem xuat khau, nhap khau trong khi lam thil tut hai quan.

Dieu 3. Cue tuning Cue Hai quan cac tinh, thanh phi, thi) truing the don vi thuem co quan TOng cvc Hai quan chiu trash nhiem thi hash Quyet Binh nay. Trong qua trinh thus hien, neu co vuong mac phat sinh thi kip thai bap cao de xuat de Tong cue xem xet, dieu chinh cho pha hop.

Trong qua trinh thus hien, neu cac van ban lien quan de cap tai Quy trinh ban hanh kern theo Quyet dinh nay duce sita d8i, b6 sung hoac thay the thi thus hien theo van ban mai duce sira den, b8 sung hoac thay the./.

Ndi nhap: KT. TONG CUC TRUONG - Nhu Dieu 3; PHO TON 112C TR ONG - B& Tai chinh:

+ Lanh So Bo (cit. b/c); + Vu CST, Vu PC (de phei hop);

- Lanh dao TCHQ (de chi dpo); - Ltru: VT, GSQL.GQI (3 'b).

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BO TAI CHINH CQNG HOA XA 1101 CHU NGHIA VItT NAM TONG CVC HAI QUAN DOc lap — Tkr do — lInnh phut

QUY TR1NH THU TUC HAI QUAN DOI VOT HANG 116A XUAT KHAU, NHAP KHAU

(Ban hanh kern theo Quyelt Binh so 1966 /QD-TCHQ ngay 10 thiing 7 nom 2015 cS Tong eye turfing Tang cite Hcii pan)

PHAN I

QUY TRiNIT KIEM TRA HANG HOA XUAT KHAU, NHAP KHAU TRONG QUA TR1NH XEP, DO, VAN CHUYEN, Lift G117

TAY CEA KHAU

Dieu 1. Nguyen the chung

1. Viec kiem tra hang hoa xutt khau, nhap khau trong qua trinh xep, da, van chuyen, km gift tai kho, bat, tang, khu we cira khau duge thgc hien theo quy dinh tai Dieu 28 Nghi dinh so 08/2015/ND-CP ngay 21 thang 01 nam 2015 cua Chinh phi quy dinh chi tiet ya bien phap thi hanh Luat Hai quan ve the tvc hai quan, kiem tra, giam sat, kiem soat hai quan (sau day ggi la Nghi dinh s6 08/2015/ND-CP), va Dieu 9 Thong to so 38/2015/TT-BTC ngay 25 thang 3 nam 2015 quy dinh ye thi tpc hai quan; kiem tra, giam sat hai quan; thue,xuat khau, thue nhap khau va quan 1Y thue yori hang hod xuat khau, nhap khau (sau clay g9i la ThOng to so 38/2015/TT-BTC).

2. Viec lciem tra quy dinh tai Phan nay thuc hien tai the khu -Nitre tang, cfra khau, kho, bai ea trang bi may soi hang hoa (ap dung ca del vari may soi hang hoa dune trang bi tai the dia,cli'em kiem tra tap trung Ulm thu6c Cue Hai quan plan 19 khu irge cang, cira khau, kho, bet).

Dieu 2. Lira chon hang hoa kiLn tra

1. Viec Itra chon container, kien hang phai kiem tra duce chi din ten He thong e-Customs dam boo khOng dirge yuct qua nang lye soi chieu cna may soi.

2. Truing hop sB lugng container, kien hang phai kiem tra yuct qua nang lire soi chieu cila may soi hoac hang hoa khong the thue hien kiem tra qua may soi, Chi cpc,trtrang Chi cpc Hai quan not quan 19 kho, bai, tang, dra. khau quyet dinh vice kiem tra phi hop vai tinh hinh th?c te.

Dieu 3. Kiem tra hang hoa

1. Hinh than kiem tra:

Viec kiem tra hang h6a do Chi cue Hai quan nai quan 19 kho, bai, eang,

ctra khau thuc hien bang may soi va cac thiet bi 1c thuat khan.

2. Quy trinh kiem tra:

a) DM vol hang h6a nhap khan:

a 1) Can cu Danh sach container, kien hang can soi chieu do He thong dim ra, ding chirc Mtge phan cong thong bao cho doanh nghiep kinh doanh kho, bai, cang bier so hieu container, hen hang phai hem tra bang van ban theo man so 02/TBSCT/GSQL Phu lyc 1 Quy trinh nay boat dieing qua He thong dien tit.

Trixong hop He thOng khong ha trq dua ra Danh sach container, kien hang can soi chieu, cong chitc hai quan cfla Chi cue Hai quan not quan ly kho, bai, Mang, Giza khan can dr vao nguem tin hien ,c6 tai thin diem danh gia, Danh sach container, kien hang can soi chieu de xuat Chi cut truang phe (lily@ e „d thong bao cho doanh nghiep kinh doanh kho, ball, cang theo huong dan tai diem a.1 khoan nay;

a.2) Phai hop vbi doanh nghiep kinh doanh kho, bai, cang dua cac container, kien hang can hem tra qua khu vyc may soi kiem tra trong qua trinh do1 hang xtiong phuong tien van tai;

a.3) Can dr hinh anh soi chieu, doi chieu vai thong tin hang Ma tren ban khai hang hOa nhap khan (manifest), cat chimg,tir co lien quan va cac nguen thong tin khac (neu co) de xac dinh to hang co clan hieu vi pham hoac khong co dau hieu vi pham;

a.4) Cap nhat ket qua kiem tra (ghi r5 kat qua kiem tra theo quy dinh tai diem a.3 khoan nay, so container, so van don) va dinh kern hinh anh soi chieu vao He thOng.

,Trueng hop thong chug ha trq chirc nang cap nhat kat qua soi chieu tren He thong, cong claim hem tra thy° hien ghi nhan ket qua tren He thong may soi. Doi vat trumag hop xac dinh 16 hang co dau hien vi pham, ngoai viec ghi nhan ket qua kiem tra tren He thong may soi, thyc hien in hinh anh ad dank dau dau hieu vi pham tit He thong may soi va ghi re not dung nghi ngei tren Phieu ghi ket qua kierntra qua may soi (theo man so 03/KQSCT/GSQL Phu lyc 1 Quy trinh nay) de chuyen cho be) phan giam sat ilia diem se km gift hangloa nhap khan;

a.5) Tsang hop kiem tra hang h6a qua may soi phat hien to hang 66 clan hien vi pham, can phal kiem tra thyc to hang h6a beri cong chirc hai quan thi can cu tinh hinh thuc te, co the th8ng bao cho doanh nghiep kinh doanh cang, kho, ball de phen hqp b6 tri khu vyc km gift rieng Mac sit dung He th6ng dien tit quan 19 cang de xac dish vi tri hang Ma can hem tra thyc to trong qua trinh lam thu tyc hai quan;

a.6) Thanh town cac chi phi phat sink lien quan den viec nang, ha, van chuyen hang Ma den khu vyc kiem tra may soi, khu vue luu gilt hang h6a.

b) Doi vai hang hoa xudt khdu:

b.1) Can cu Danh sach container, kien hang can soi chieu do He thong

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dua ra, ming chuc duyc phan cong thong bao cho doanh nghiep kinh doanh kho, bai, tang biet so hieu ‘container, kien hang phai kiem tra tnxOc khi dua hang len phuong tien van tai bang van ban theo mau so 02/TBSCT/GSQL Phu 19c 1 Quy trinh nay boat thong qua He thong dien

, Twang hop He thOng khong h6 try dim ra Danh sach container, kien hang can soi chieu, cong chirc hai quan etia Chi cuc Hai quan nai quan kho, bai, tang, dm, khan can cu thong tin so hieu container, s8 hieu kien tit to khai xuat lchau, lap Danh sach container, kien hang can soi chieu de xuat Chi &lc trueng phe duyet de th6ng bao cho doanh nghiep kinh doanh kho, bat tang theo thong clan tai diem b.1 khoan nay;

b.2) Ph& hop yea ngued van „chuyen, doanh nghiep kinh doanh kho, bli, Gang dim cat container, kien hang can h

, em tra qua khu vixc may soi kiem tra

trong qua trinh dua hang len phucmg tien van tai;

b.3) Can cu hinh anh soi chieu, doi chi8u vai thong tin hang hoa tren to khai hang hoa xuat khau, cac chi:mg to 66 lien quan va cac ngu8n thong tin khac (nen c6) de xac dinh 10 hang 66 dau hieu vi pham hoac khong c6 dau hieu vi pham;

b.4) Cap nhat ket qua kiem tra (ghi ro ket qua kiem tra theo quy dinh tai diem b.3 khoan nay, so container) va dinh kern hinh anh soi chieu vao He thOng.

True:mg harp He thOn4 chua 116 try chile nang cap that k& qua soi chieu tren He thong, ding eh-Cm kiem tra th9c hien ghi nhari ket qua tren He thong may soi. Truthg harp xac dinh 10 hang c6 dau hieu vi pham, ngoai viec ghi than ket qua Iciem tra tren He thong may soi, thy° hien in hinh anh da danh dau dau hieu vi pham tir He th6ng may soi va ghi r8 nOi dung nghi nger tren Phieu ghi ket qua kiem tra qua may soi (theo mau so 03/KQSCT/GSQL Phu Itic 1 Quy trinh nay);

b.5) Truang hop loam tra hang h6a qua may soi phat hien 10 hang c6 din hieu vi pham, can phai kiem tra ,th9c to hang hoa bed cong chile hai quan thi thus hien viec kiem tra thyc to yang mat ngtrai khai haiquan theo quy dinh tai diem c khoan 2 Dieu 34 Lust Hai quan voi sy chung hen coa dai dien ccx quan Cang vu tai tang bien, tang hang khong quern to hoac BO dOi Bien ph6ng. Viec kiem tra phai dirge lap thanh van ban c6 chit ky xac than cfia cac ben lien quan;

b.6) Thanh than cac chi phi phat sixth lien quan den viec nang, ha, van chuyen hang hoa den khu vtrc kiem tra may soi, khu vuc km gift hang h6a.

Di6u 4. Xir 1fr ket qua kiem tra khi nguti khai hal quan thtrc hien Bang k377 to. khai

1. Doi yed cac container, kien hang khi soi chieu khong c6 dau hien vi pham thi Chi eye Hai quan nai ding 14 to khai can Mt ket qua soi chi& ghi nhan tren He thong de. tien hanh the hien cac thn tve tiep theo.

2. Doi voi cac container, kien hang khi soi chieu c6 dau hieu vi pham:

a) Doi voi hang hoa nh'ap khan

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a. 1) DOI voi the container, kien hang khi soi chieu co dau hien vi pham duce ghi nhan tai thong tin to khai ten He thong:

Chi cue Hai quan nai clang kir ta khai de nghi Chi cue Hai quan caa khau thoc hien kiem tra va six dung ket qua kiem tra de thong quan hang hoa hoac xir 1y vi pham (neu co).

Viec kiem tra co the this hien tai dia diem kiem tra hang hoa trong khuwe Wang, khau hoac dia diem kiem tra tap thing ngoai khu we etira Ichau true thuOc Coc Hai quan quan IY7 CM cue Hai quan elm khau.

a.2) Doi voi cac container, kien hang khi soir chieu co &Au hieu vi pham khong ghi nhan dime tai thong tin ter khai teen He thong:

a.2.1) Trach nhiem cum b0 phan giam sat dia diem km gift hang hoa nhap khau:

a 2 1 1) Can cir Phieu ghi ket qua kiem tra qua may soi (theo mau so 03/KQSCT/GSQL Phu lye 1 Quy trinh nay) do be phawsoi chieu chuyen (18n, ding chirc giam sat có trach nhiem theo doi va nhan bier to khai c6 hang hoa thuOc container, kien hang e6 dau hieu nghi van khi Oven khai hai quan thoc hien till) Mc dim hang qua khu voc giam sat theo quy dinh tai Phan V Quy trinh nay;

a.2.1.2) Ngay khi phat hien to khai co hang hoa thuec container, kien hang c6 dau hieu nghi van trong qua trinh kiem tra, xac Phan hang, qua khu voc giam sat, Wong chile can cia the clan hieu nghi van tai Phieu ghi kat qua kith tra qua may soi de xuat Chi eve truemg, cho phep thuc hien tiep cac tic xac nhan hang qua khu voc giam sat hoac ki8m tra dung dia hang qua khu voc giam sat theo quy dinh tai Dieu 14 Quy trinh nay. Chi eye truemg Chi eye Hai quan chiu tech nhiem trong viec stir dung thong tin tai Phieu ghi ket qua kiem tra qua may soi.

• b) Doi voi hang boa xuat khau

Sau khi thoc hien hem tra theo huong clan tai diem b.5 khoan 2 Dieu 3 Quy trinh nay, thoc hien xabi ket qua nhu saw

,b.1) Truemg hop IchOng phat hien vi pham: tiep Mc cling talc giam sat hang h6a xep len phucmg tin van tai xuat canh theo quy (huh;

b.2) Throng hop phat hien vi pham: tuy thuec vao mire do, vi pham de chuyen cho cap co tham quy8n tuong Ong /dr 13/.

PHAN II

QUY TR1NH THU TIJC HAI QUAN DIEN TUT'. DOI VOI HANG HOA XUAT 'MAU, NH :AP ICHAU

Dieu 5. Nguyen tic chung

1. Quy trinh thu Mc nay ap dung doi voi hang h6a xuat khau, nhap khau thoc hien thu tic hai quan theo quy dinh tai Thong to s6 38/2015/TT-BTC.

2. 06i tuong ap dung quy trinh la ca quan hal quan, cOng chirc hai quan

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c6 lien quan den viec thyc hien that tut hai quan d& vai hang hoa xuat khau, nhap khau quy dinh tai Chuong II Thong to so 38/2015/TT-BTC.

3. Quy trinh the) tyc hai quan dOi yeti hang h6a xuat khau, nhap khau (sau day goi tat la Quy trinh) tai Phan II Quyet dinh nay grim 05 btrac ca ban. Thu tut hai quan di* voi tong 18 hang xuat khau, nhap khau cu the, toy theo ket qua phan luring c6 the trai qua du ca 5 buck hoac chi trai qua mot so buoy nhat dinh cera Quy trinh.

4. Trach nhiem dm Chi aye truerng Chi eye Hai quan nai clang k31 ter khai:

a) Thyc hien the acing viec theo tham quyan quy dinh tai Luat Hai quan, Ngh1 Binh so 08/2015/ND-CP; Thong to so 38/2015/TT-BTC.

Can dr tinh hinh thyc th, Chi cue yruang Chi cut Hai quan co the giao viec bang van ban cho Lath dao DOi (neu co) thyc hien viec phan cong cong ahem kiem tra trong qua trinh lam that tyc hai quan;

b) To elide than khai, giam sat viec thyc hien cua cong chile 6 cat birth trong quy trinh dam bao clang quy dinh.

5. Cac quyet dinh, chi dao aim CM clic truemg; the ghi nhan cua cong cherc dirge phan ding xiz 1Sr to khai phai

so ghi nhan vao He thong VCIS.

Truong hop nei dung ghi nhan vugt qua so Meng ky ty cho phop tren He yhring (lon hon 1000 14 tat) thi thyc hien viec ghi nhan not dung chi tiet tai Phieu ghi ket qua kiem tra va ghi nhan tren He thong la "Neil dung chi tiet theo Phieu ghi ket qua kiem tra kern ho sa hiu".

6. He thong to dOng kiem tra va xac dinh hang hoa aim to khai thuOc din phai niem phong hai quan de cong ahem hai quan thyc hien viec niem phong Met va thue hien.

Tracing hop He thgng !chafing he try xac dinh to deng, cong cherc hai quan can c* quy dinh hien hanh de xac dinh hang hoa thuOc din niem phong hoac khong phai niem phong.

7. Truerng hgp He thong gap sat co, Chi eye throng Chi eye Hat quan nai dang IcY to khai quyet dinh viec chuyen sang filth hien khai hai quan tren ter khai hai quan giay theo quy dinh tai Dieu 25 Ngh1 dinh s6 08/2015/ND-CP. Tnxemg hop viec khai hai quan duct thyc hien Men ter khai hai quan glay, that Mc Mai quan thyc hien theo huang dan tai Myc 2 Phan VIII Quy trinh nay.

Dieu 6. Tiep nhan, kiem tra, dang 147, phan luring ter khai (Sant 1)

1. He thong to deng tip than, kiem tra, throng dan (nau c6) cho nguari khai hai quan va cap so to khai hai quan sau khi nhan thOng tin khai truck cila ngudi khai hai quan. Truamg hgp ngudi khai hai quan thong bao khong thus hien clang ky dugc t6 khai hai quan, Chi cpc Hai quan nai clang 14 to khai can cix vueng mac tha doanh nghi'ap de huOng dan xrc

Rieng the wrong mac do doanh nghiap phan anh dual day, Temg cyc Hai quan huong dan xil ly nhu sau:

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a) KhOng dang ky throe to khai do He thong xac Binh chua dung trang thai hog dang cna doanh nghiep:

Chi cvc Hai quan nai dang kY to khai thuc hien tra cizu thing tin ha sa doanh nghiep tren He thong thong tin ()Man lY rui ro (Mve 5.1.1) va Mac hien nhu sau:

a.1) Trmang hop He thong xac dinh hang thai claa doanh nghiep la "Dang hog deng" thi th8ng bao cho BO phan ho try - Tong egc Hai quan (Help Desk) thong qua so diet thoai (04) 37 824 754, (04) 37 824 755, (04) 37 824 756, (04) 37 824 757 hoac email: bophanhotrotchq(a customs.nov.vn de thuc hien thao tac xu 13.2 du lieu tren He thing VNACCS;

a.2) Troang hop He thong khong xac dinh trang thai doanh nghiep la "Bang hog dang" (tinh tang khac hoac khong xac dinh tinh trang) ma doanh nghiep c6 chfmg to chfrng mink doanh nghiep dang boat Ong binh thuang thi time hien nhu sau:

a.2.1) Tiep than, kiem tra chfmg tir do doanh nghiep nop/xuat trinh. Neu chimg to hap le, lap Bang Me vai 03 nai dung thong tin gam:

a.2.1.1) MA se thue cua doanh nghiep;

a.2.1.2) Ten doanh nghiep;

a.2.1.3) Noi dung xir 1Y: neu ro nai dung can xfr ly (Vi Ten doanh nghiep tren He thong khOng fining nhat voi ten doanh nghiep ghi tren Giay chtang nhan dang lcY doanh nghiep).

a.2.2) CM eve tnnang Chi cvc Hai quan lcY ten, dong dau Chi eve Hai quan tren Bang ke, fax Bang ke va cac chimg to doanh nghiep nap ye Tong eve Hai quan (qua dau mai tiep nhan la Ban Quan ly rui ro — s8 fax: 04.39440644).

Chi eve Hai quan nai dang ,14 to khai c6 trach nhiem thuc hien trong thai han 02 gia lam viec ke thai diem ngued khai hai quan cung cap du cac cluang tir quy dinh;

a.2.3) Trong then gian Tang eve Hai quan cap that trang thai hog clang cfia doanh nghiep, can cu de nghi cia a ngubi khai hai quan, Chi cue truong Chi cvc Hai quan quyet dinh cho phep doanh nghiep thtrc hien thin tvc hai quan tren to khai hai quan giay.

a.3) Trach nhiem cfm. Tang cvc Hai quan

Ngay sau khi than duce thong tin tit Chi cvc Hai quan nai Mang ky to khai (thong qua fax, bang k8), can don vi thuac Tong ctic Hai quart c6 trach nhiem:

a.3.1) Ban Quan ly rid ro: hem tra, dM chieu va thong bao den 'Ring cue Thue, Cvc Cong nghe thong tin va Thong Ice hai quan ve viec dieu chinh thong tin dm doanh nghiep (neu co) cham that thai ban 02 gia ke tic thai diem than tha cac thOng tin to Chi cvc Hai quan nai clang ky to khai;

a.3.2) Cue CNTT&TKHQ: cap nh'at thong tin dieu chinh cua doanh 6

nghiep vao cac He; thong lien quan (VNACCS/VCIS, e-Customs, KTT...) chain nhat 02 gi6 ke tiz then diem nhan du de tinting tin to Ban Quan Iy rid ro va truerc thed diem cap nhat hang ngay vao He thong VNACCS theo hiving dan tai Quyet dinh se 833/QD-TCHQ ngay 26/3/2015 cna Tong cue Hai quan.

b) Kh8ng,clang duet to khai do se tien thue bao lath den Bao lanh Hang nhe hem so den thue phai nep hen to khai va ngtrai khai hai quan van c6 nhu eau dang lcy to khai

b.1) Truemg hop doanh nghiep chi c6 nhu cau thong quan cho se luting hang h6a Mang ung voi so tien thue bao lanh: huang dan doanh nghiep stita dth se luting hang boa den to khai dam bao so den thue phai nOp nho hen hoc bang se den thue bao faith;

b.2) Truang hop .doanh nghiep, ciknhu c'au thong quan cho town be luting hang trent& khai va chap nhan nep so tien thue ,chenh tech floc khi nhan hang: huong dan ngued khai hai quan thuc hien chuyen tieu chi ma xac dinh than hen nOp thue la ma "A" chuyen thanh ma "D".

2. He thong to deng tier) nhan, kiem tra, dining dan (nett c6) va phan luting to khai hai quan sau khi nhan th8ng tin khai chink thirc cua ngtrai khai hai quan theo met trong cac hinh thirc dugc quy dinh tai Ichoan 4 Dieu 26 Nghl dinh so 08/2015/ND-CP va khoan 3 Dieu 19 Thong to s6 38/2015/TT-BTC. Trueng hop ma phan loan kiem tra la 1 — hong xanh, chuyen sang Buac 4 (Dieu 9 Quy trinh nay); den void cac ma phan loai hem tra 2 — luting yang va 3 — luting de, chuyen sang Buac 2 (Dieu 7 Quy trinh nay) de thac hien tiep.

3. Trueng hop phat hien dau hieu vi pham phap luat phap luat va 10 hang chua qua khu vuc giam sat hai quan thi ap dung nghiep vu "Dung dua hang qua khu vac gram sat" quy dinh tai Dieu 14 Quy trinh nay.

Truemg hop hang heathuOc (lei Wong phai kiem tra thgc to hang hoa theo quy dinh cua ca quan c6 them quyen nhung He thong khong canh bao kiem tra thgc to hang hem va phan loai hem tra la 1 — luting xanh, Chi cue Hai quan nui dating 162to khai chuyen ngay thong tin ye don vi chin trach nhiem thac hien nhiem vu ye pan 157 rui ro, dieu tra thong buon lau, kiem tra sau th8ng quan thuOc Cue Hai quan tinh, thanh ph8 trong ngay dang loj to khai hoac sham nhat la ngay lam viec ke dep.

Ngay sau 'chi than dugc thong tin dm Chi cue Hai quan nai clang k5T to khai, cac don vi lien quan thus hien:

a) Dan vi chin trach nhiem thus hien nhiem vu quan 15, ro: dieu chink va cap nhat tieu chi theo them quyen; truemg hop vugt them quyen bao cao cap c6 them quyen de cap nhat tieu chi;

b) Don vi chiu trach nhiem thus hien kiem tra sau thong quan: thus hien ngay viec kiem tra sau thong quan tai try see co quan hai quan;

c) Don vi chiu trach nhiem thus hien nhiem vv ve dieu tra thong buOn thac hien ra soat, dieu tra theo chirc Wang, nhiem vv.

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Dieu 7. Kiem tra he so: hai quan (Buoy 2)

Kiem tra ho so hai quan la viec thgc hien kiem tra chi fiat, town be cac thong tir thuOc h6 so hai quan theo quy dinh tai Dieu 16 Thong hr so 38/2015/TT-BTC.

1. Trach nhiem cria Chi cue throng

a) Khi co thong tin to khai tren He th6ng, phan cong cho cong chat the hien kiem tra he so thong qua Man hinh quan 1Y qua trinh mit IY to Ichai (Man hinh NAO2A). DOi \Teri nhfing tb khai thuOc 10 hang co tren 50 dOng hang khai clang loai hinh thi phan cong cho 01 cOng chile xir ly cac to lchai thuOc 16 hang;

b) Chi dao cac nOi dung cong chtte can kiem tra, phe duyet de xuat cfra cling chic kiem tra ho sa, quyet dinh viec tarn dimg hoan thanh viec kiem tra va hay tam dimg hoan thanh kiem tra thong qua chi:re /fang Tam &mg va Huy tam dimg CEA/CEE (neu co) tat Man hinh kiem tra tinting tin ter khai - Kiem tra ho so., Viet chi dao va phe duyet phai duce cap nhat vao He thong tai 8 "Cap nhat kien cua Lanh dao";

c) D6i vii cac 18 hang c6 thong tin dimg duo hang qua khu vac giam sat do Chi cue hai quan nal clang IcY tb khai thgc hien, can at de xuat cda cling chic xir 1y ghi nhan tai chirc hang "E Nhap thong tin xir ly ding duo hang qua khu we giam sat", Chi cuc truong quyet dinh viec tiOp We dung hoac bo ding duo hang qua khu vac giam sat thong qua chile nang "D. BO dirng qua khu we giam sat" tren He thong e-Customs.

2. Trach nhiem cita cOng chic hai quan thgc hien kiem tra he so a) NOi dung kiem tra

Ngay sau khi nhan du cac chi:Mg to thuOc ha so hai quan do ngtrei Ichai hai quan nOp trot tiep hoac thing qua He thong; can cu y kien chi 40 cila Chi cuc truMag, cac chi dan nghiep vu cua He thong VCIS (neu c6) thong qua Man hinh kiem tra thong tin to khai - Kiem tra ho sa, cac chi dan rai ro va kat qua kiem tra hang h6a trong qua trinh xep, de: tai khu we kho, bai, cang, caa khau qua may soi, thong tin dung duo hang qua khu vac giam sat tren He thong e-Customs (neu c6), ding clutchai quan that hien viec kiem tra theo quy dinh tai ante 3 Chuang II ThOng to s6 38/2015/TT-BTC. Trong qua trinh kiem tra luu nhcmg not dung sau:

a.1) Kiem tra thong tin khai bao Danh sach container dai vai to khai nhap Ichau khai bao phuong thtte van chuyen bang container

Truing hop hang hea nhap khan van chuyen bang container, (nhan Net thong qua tiou chi "Ma hien phuong thire van chuyen" va/hoac "So lucmg container"), cong elute hai quan thge hien kiem tra, idea chieu Danh sach container khai bao tren He th6ng VNACCS (thong qua nghiep vu HYS) va He thong e-Customs Oren Tab "Danh sach container khai kern to khai" cua thong tin to: khai). Sau khi hem tra, Mut Wen XfI 17 lc& qua nhu sau:

4.1.1) Truemg hop Danh sach container chin duce khai tren He thong 8

VNACCS hoac Danh sach container da khai tren He thong VNACCS khong pha hop \Teri cac eh-Ling tic trong ho so hai quan: you can ngueri khai hal quan thvc hien khai bil sung theo huang dan tai diem b 1.1 khoan nay;

a.1.2) Throng hop Danh sach container, da duce khai ten thong VNACCS va phii hop voi cac clrang trong ho so hai quan nhtmg chug thuc hien khai bao tren He thong e-Customs hoac thong tin khai bao tren He thong e-Customs sai khac so vol not dung da khai bao tren He thong VNACCS: sau khi thvc hien nghiep vu hoan thanh kiem tra ten He thong (nghiep vv CEA), cong chac hai quan ket xuat Danh sach container cm' khai bao ken He thong VNACCS (thong qua nghiep vg. IHY/MSC) de cap nhat vao He thong e-Customs thong qua chi:re nang "M. Nhap danh sach container oh to khai (HQ nai Tang ky)".

a.2) Kiem tra tieu chi khai bao,anh huerng den quart 15/ hai quan: "Se hieu, ky hieu"; "Chi tiet khai tri gia"; "Phan ghi chit"; "SO quan 15r cua not be doanh nghiep"; "Mo to hang hem"; "Diem dich cho van chuyen bao thue"; "Ma loci hinh"

Viec ghi nhan tai tieu chi nay phai dam bao ding huang dan tai Phu loc II Thong to so 38/2015/1 1-BTC.

Vi du: Doi veri loci hinh xuat nhap Ichau tad cho, tai tieu chi "St quan ly cua nOi be doanh nghiep" pilaf khai la "#&XKTC"; dOi veri hang hoa khong nham name dich thuong mai phai khai trong ung la #&1, #&2...;

a.3) Kiem tra dieu kin chuyen khan neu ngueri khai hai quan cif) de nghi chuyen cua khau tai tieu chi "Phan ghi chit" tren ter khai;

a.4) Truang hop ma phan loaf kiem tra la W2, S2 thi km 51 kiem tra cac

thong tin sau: a.4.1) W2: kiem tra gidy phep, van ban thong bao mien kiem tra hoac ket

qua kiem tra chuyen nganh da khai bao;

a4.2) S2: kiem tra bao lank da khai bao.

a.5) Kiem tra, xac dinh ten hang, ma se hang hem, mire thue khi kiem tra ho so hai quan: thuc hien theo huang dan tai rime 1 Phan IX cea Quy trinh nay;

a.6) Mem tra, tham van, xac dinh tri gia hai quan: thuc hien theo Imeng dan tai moo 2 Phan IX cna Quy trinh nay;

a.7) Tmang hop kiem tra, xac dinh xuat xitx hang hoa xuat Ichau, nhap lchau khi thvc hien kiem tra ho so, kiem tra thuc to hang hoa thuc hien theo huang din cita Tong cgc Hai quan;

a.8) Kiem tra khai bao ve thue va thuc hien chinh sach thue: thuc hien theo huong dan tai moo 3 Phan IX cila Quy trinh nay;

a.9) Kiem tra cac can air de xac dinh hang hem thuOc den tugng mien thue: thvc hien theo huong dan tai Dieu 74 Muc 2 Phan X oh Quy trinh nay;

a.10) Kiem tra gity phap xuat khan, nhap khan, ket qua kiem tra chuyen nganh:

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a.10.1) Truong,hcrp do nguoi khai hai quan nap trvc thvc hien kiem tra ten ca sa ban giay caa giay phep xuat khan, nhap khau, ket qua kiem tra chuyen nganh theo quy dinh tat Dieu 28 Thong to so 38/2015/TT-BTC;

• a.10.2) Truerng hop ca quan chuyen nganh giri den thong qua Ding thOng tin, mat

ket quoc gia: thvc hien tra thOng tin giay xuat khau, nhap

khau, ket qua kiem tra chuyen nganh tren He thong e-Customs thong qua chitc na'ng "7. Mat cira quire gia" de thvc hien viec kiem tra, doi chieu, khOng yeu cau ngueri khai hai quan nap ban giay.

a.11) Kiem tra ket qua He thong xac dinh hang hoa thuOc dei tvong niem phong hai quan can cir theo quy dinh tai khoan 3 Dieu 52 Thong to 38/2015/TT-BTC. Truemg hap He thong xac dinh chug chinh xac thi dieu chinh trang thai ter khai thong qua chttc Mang "De xuat/B6 de xuat niem phong hang boa".

b) Xir 132 kdt qua kiem tra:

COng chirc hai quan ghi nhan ket quo. kidm tra tren He thong VCIS, kheing ghi nhan tren Mvc I Phieu ghi ket qua kiem tra theo man so 06/PGKQKT/GSQL Phu lac V ban hanh kern theo TN:Mg to so 38/2015/TT-BTC (sau day g9i la Phieu ghi ket qua kiem tra), cu the nhu sau:

b.1) Neu kidm tra ha sa phat hien khai khong dAy hooc co sai lech, chug pha hop girth chimg tir thuOc be) h8 sa hai quan va thong tin khai tit He thong, cong chile kiem tra ha sa thvc hien:

b.1.1) Thing bao cho ngueri khai hai quan khai be) sung bang "Chi thi cua Hai quan" thong qua nghiep vv. IDA° 1/EDA01 (ma A), turang hop cong chirc co day da thong tin xac dinh co hank vi vi pham thi lap Bien ban vi pham va chuyen ho sa vi pham cho cap có tharn quyen xir 13'r.

Truemg hap ngtrai khai hai quan su dung bao lanh rieng de, khai bao nhung so fl anMire phai nap do ca quan hai quan xac dinh lem hcm so tien thus do ngtrai khai hai quan khai bao thi th6ng bao cho nguai khai hai quan s6 lien thus phai nap va huong dan ngued khai hai quan Ara ch9n 1 trong 3 phuong thttc thanh toan sau:

(1) Sir dung bao lath rieng mad tucmg tang voi so tien thus do ca quan hai quan xac dinh; hoc

(2) Khai bao viec nap thus bang phuong thirc nap thud ngay thong qua nghiep vu MAO 1/EDA01 (ma A); hoac

(3) Truang hap ngued khai hai quan Iva chon sir dung bao Huh rieng dal khai bao voi ca quan hai quan va nap ngay so tien thus chenh leeh gitta so lien khai bao voi so lien do ca quan hai quan xac dinh thi ngtred khai khai bao lai phuong dirk nap thus ngay (chuyen tit ma xac dinh thed han nap thus la ma "A" chuyen thanh ma "D") thong qua nghiep vu IDA01/EDA01. Quyet dinh an dinh thus do ca quan hai quan ban hank va giri den ngued khai hai quan phai ghi to thong tin lien quan den bao lanh rieng va so tien nap thus phai nap ngay.

Truerng hop ngued khai hai quan sir dung bao lanh rieng de khai bao 10

nhung s6 tin thue phE n6p do ca quan hai quan xac dinh nho hem yeti so lien thue do ngubi khai hai quan khai bao thi thong bao cho nguoi khai hai quan so tien thue phai nQp thong qua nghiep viii IDA01/EDA01 (ma A).

Neu qua theri hen 05 ngay ke to ngay gtiri thong bao yeu eau ngaai khai hai quan khai b8 sung ma nguai khai hai quan thong thvc hien viec bo sung hoac trong thai han 05 ngay ke tit ngay gal thong bao va con trong thai han hien ltre ena tb khai ma nguoi khai hai quan e6 van ban khang dinh nhimg nOi dung khai la dung va Hieing thvc hien khai bo sung to khai thi xii131 theo quy dinh tai diem b.7 khoan 3 Dieu 20 Th6ng to so 38/2015/TT-ETC. Truang hop phali an dinh thu6, tong chirc hai quan thtm hien theo huong dan tai intic 3 Phan IX Quy trinh nay;

b.1.2) Truong hop ca quan hai quan chua du can dr de xac dinh tinh chinh xac cua nOi dung khai hai quan thi de nghl ngueri khai hai quan bo sung them thong tin, Chung to thong qua „nghiep vu IDA01/EDA01 (ma A) hoac de xuat CM eve truang quyet dinh chuy8n luting kiem tra thvc to hang hoa, lay mau (nen tai 6 "Cap that Y lien eila cling elide Viec thOng bao chuyen luting bang nghiep vv CKO, Chi eve taring can tit tinh hinh thvc to phan cong cho cong chire Buoy 2 hoac Buoy 3 thvc hien sau khi Chi eve twang quyOt dinh hinh thue, mire d6 kiem tra.

b.2) Neu kat qua kiem tra hang h6a nhap khau trong qua trinh /cep, da tai khu v xc kho, bai, cang, cua khau qua may soi phat hien e6 dau hieu vi phom hoac c6 thong tin clang dua hang qua khu vvc giam sat tren He,thong e-Customs yeu eau hem tra,thvc,t8 hang h6a, ding cthe hai quan,de xuat Chi the truing quyet dinh chuyen luting kiem tra thvc '18 hang h6a bang hinh thac tho ding (cling chae frog tiep kiem tra hang h6a), lay mau (neu co) tai O "Cap nhat Sr kith cua cong chug x(/ Ir. Viec thong bao chuyen luring bang nghiep vv CKO, CM eve throng can tinh hinh thve to phaneong cho cong chug Buoy 2 hoac BuOrc 3 thtrc hien sau khi Chi the truOng quyet dinh hinh thue, mac dO kiem tra nen dia diem luu gilt hang hea thu6c quan 13/ eila Chi eve HE quan nai clang kY to khai. Ta khai ehuyen sang Buck 3 (Dieu 8 Quy trinh nay).

Truer/1g hop Chi the Hai quan nai clang ky tb khai thong quan lY dla diem luu gift hang h6a, viec thvc hien hem tra thvc to hang hod do Chi eve Hai quan nai luu gift hang hoa thvc hien theo hi/Ong dan tai diem a khoan 2 Dieu 4 va Dieu 11 Quy trinh nay.

b.3) Neu ket qua kiem tra he sa pht hop va khong thuee truong hop quy dinh tai diem b.1.2, diem b.2 khoan 2 Dieu nay thi thou hien nhu sau:

b.3.1) Truong hop thong quan

b.3.1.1) Doi vai cat truang hop hang hoa xuat khau, nhap khan clang ky danh rime mien thue ban giay theo quy dinh tai khoan 3 Dieu 104 Th6ng to se 38/2015/TT-BTC: Time hien tra lini ten ban chinh the Danh mac tra lui da dang ky;

b.3.1.2) Ghi nhan lc& qua ki6m tra vao He thong tai 13 "Cap nhat y kiOn oh ding chac xir131";

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b.3.1.3) Hoan thanh viec ki5m tra ho sa thing qua chug nang CEA/CEE;

b.3.1.4) De xuat cho phep hang hoa tip tuc thug hien cac MU tuc ti6p theo thong qua chug hang "E. Nhap th8ng tin xtir IY dung dua hang qua khu vve giam sat" nth c6 thong tin canh bao ding dim hang qua khu vuc giam sat lien quan den hem tra h8 so tren He thing e-Customs.

He thing chuyen ter khai sang Burk 4 (Dieu 9 Quy trinh nay).

b.3.2) Twang hop giai phong hang:

Can ea de nghi giai phong hang cern ngubi khai hai quan ghi nhan tai tb khai hal quan (neu su dung bao lath khai bao tai tieu chi "Ma ly do de nghi Br, neu thp thug tin ghi than a nghi giai ph6ng hang tai '6 "Chi ti5t khai tri gia") hoac van ban de nghi giai phing hang dm ngubi khai hai quan va cac quy huh ve cac truong hap &roc giai phing hang, gang chirc de xuat cho phop giai phong hang ten Man hinh kiem tra thOng tin to khai - Kiem tra he sa. Sau khi dugc Chi eve trueng phe duyet thy.° hien nhu saw

b.3.2.1) Trubng hap ngubi khai hai quan a nghi giai phong hang nhap khau tren co so thug hien bao lath teen He thong thi thvc hien tuan to nhu sau:

- Hoth thanh viec kiem tra cho phop giai phong hang thong qua nghiep vu CEA (Ian 1);

- Sau khi giai phong hang, can cu cac quy huh tai Dieu 33 Thing tu sa 38/2015/TT-BTC,, neu thubc truemg hop thing quan thi cong chic thus hien nghiep vu CEA (Ian 2) ,de hoan thanh kiem tra dieu hen thong quan; neu thubc tnremg hop an dinh thue, cong chic hai quan thus hien theo huong dan tai mvc 3 Phan LX Quy trinh nay.

b 3 2 2) Trueng hop ngubi khai hai quan nghi giai phong hang xuat , • khau, nhap khau tren ea Sc' nep thue hoac co s8 thue bang 0 hoac thug hien bao

lath nhung kh5ng khai thing tin bao lath tren He thing (MI tieu chi "Ma b.) do de nghi BP") thi dux hien Man to nhu sau:

- Khi ngubi khai hai quan daa hoan thanh ngha vu thue, cong elute cap nhat quyet dinh giai phong hang tren He thong e-Customs (thong qua chug Wang B. Giai phong hang/dua hang ye bao quan/dua hang ye dia diem kiem tra — GUM phong hang);

- Sau khi giai phong hang, can eircde quy di/1h tai Dieu 33 Thong tu sa 38/2015/TT-BTC, cong elute cap nhat ket qua hem tra tai O "Cap nhat y kien tha gong chile xir Ir. Neu thube tnrernghgp thong quan,thi cong chic thvc hien nghiep CEA/CEE tren He th8ng hoan thanh hem tra dieu hen th8ng quan; neu thubc truong, hop dinh thue, Wong chile hai quan thvc hien theo huong clan tai rmic 3 Phan IX Quy trinh nay.

b.3.3) Truong hap c6 yeu bait dua hang ve bao quan

Can cit van ban de nghi dua hang ve bao quan cua ngubi khai hal quan theo mau se 09/BOHH/GSQL Phu Ive V ban hanh kem theo Thing tu so

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38/2015/TT-BTC) hoac van ban cila co quan kiem tra chuyen nganh de nght dua hang ve dia diem khac de kiem tra theo quy dinh tai khoan 2, khoan 3 Dieu 32 Thong tu so 38/2015/TT-BTC, &Ong claim hai quan kiem tra thong tin khai bao ved cac dieu kien cho phep dua hang ye bao quan quy dinh tai Dieu 33 Nghi dinh so 08/2015/ND-CP va Dieu 32 Thong tu se 38/2015/TT-BTC va quy dinh cua phap luat c6 lien quan.

Can Mr lc'et qua kiem tra, Gong chic hai quan de xuat Chi evc truerng ph8 duyet tren He thong va thong bao cho ngubi khai hai quan nhu sau:

b.3.3.1) Truong hop hang h6a khong du dieu kien dua ve bao quan, thOng bao cho nguai khai hai quan bang "Chi thi cha Hai quan" thong qua nghiep vu IDA01 (ma A); dOng thai cap nhat 19 do khong chap nhan dim hang v8 bao quan hi o "Cap nhat 9 hen cna ding chic xir 19" tai Man hinh kiem tra thong tin ter khai - Klein tra ho so.

Rieng truong hop nguai khai hai quan thuec danh sach doanh nghiep vi phatn lthOng &roc dua hang ve bao quan nhung hang h6a hieing the thve hien viec kiem tra tai cfra Ichau, Ming chic hai quan de xuat Chi eve twang Chi eve Hai quan xem xet, quy& dinh cho phep dua hang ve bao quan theo de nght oda co quan kiem tra chuyen nganh nhu huong dan hi diem b.3.3.2 khoan 2 Dieu nay.

b.3.3.2) Trueng hop hang boa dap ung dieu kien dua hang ve bao Tian, cong chic kiem tra h8 su thvc hien nhu sau:

- De xuat Chi cue truong phe duyet dua hang ve bao quan tai o "Cap nhat 91cien elm cong chic xi 19" tai Man hinh kiem tra thong tin to khai - Kiem tra ho so, trong de ghi nhan cu the can dr chap nhan dua hang ye bao quan;

- Sau khi duce CM eve trubng phe duyet tai 6 "V kien cna Lanh dao", thong bao cho ngtriyi khai hai quan cho phep dim hang ye bao quan tai 6 "Chi thi caa Hai quan" teen Ta khai hai quan thing qua nghiep vu IDA01 (ma B). NOi dung thong bah phai ghi Cu the ten, dia chi dm dia diem cho phep dua hang ye bao quan;

- Cap nhat quy& dinh cho phep dua hang ve bao quan hi He thong e-Customs (thong qua chic nang B. Giai

ve hang/dua hang ve bao quan /dua

hang ye dia diem kiem tra — Dua hang ye bao quan).

Twang hop khi thvc hien cap nhat quyet dinh cho phep dua hang ve bao quan tai He thong e-Customs ma He thong oath bao doanh nghiep thuec danh sach khong duac phep dua hang ye bao quan thi cong chic thve hien hem tra lai ode thong tin de tiep tic hoac khong tiep tic thvc hien chuyen hang thai to khai thanh "Dua hang ve bao quan". Neu Iva then khong tiep tic thvc hien viec chuyen trang thai to khai thanh "Dua hang ye bao quan" thi bao cao Chi hie twang, sau khi dug° Chi cue twang ,phe duyet hi 0 "Y kien ctia Lanh dao", thong bao cho nguai khai hai quan ye viec lchOng cho phep Dua hang ye bao quan tai o "Chi thi c4a. Hai quan" tren TO khai hai quan thong qua nghiep vu 1DAO1 (ma B). Nei dung thong bao phai ghi cu the 19 do khong cho phep dim hang ve bao quan.

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- Sau khi co lc& qua Hem tra do ca quan kiem tra chuyen nganh gui den hulk clo nguai khai hai quan nep twc flop cho ca quan hai quan (sir dung thong tin den truck), ding chirc kiem tra, del chieu yoi thong tin khai tren to khai hai quan, nen 18 hang de dieu kien dirge phep nhap khau,,cong chtic hai quan be sung thong tin kat qua kiem tra chuyen nganh vao thong thong qua nghiep vu IDA01 (ma B) (tieu chi "SO dm giay phep") va hoan thanh kiem tra dieu kien thong quan bang nghiep vu CEA; nee 10 hang Icheng duge phep nhap khau tien hanh xir ly theo quy dinh hien hanh.

Tracing hop nguai khai hai quan nep lc& qua kiem tra cita cac ca quan chuy8n ngenh khong clUng thai han quy dinh thi cring,chirc hai quan tier hanh lap Bien ban vi pham, sau khi nguai khai hai quan chap hanh quy'et dinh xir ly cua co quan hai quan, tiep tut thuc hien thir tut hai quan.

Trueng hop qua thei han quy dinh ma nguai khai hai quan khOng thuc hien nOp ket qua ket qua, CH cue Hai quan not clang ky: to khai cha tri viec kiem tra hoac phei hop vai co quan hai quan nai co dia diem bao quan de kiem tra. Trinh to Hem tra va. xir 1Y k6t qua kiem tra thus hien theo quy dinh tai khoan 7 Dieu 32 Thong tu so 38/2015/TT-BTC. Trueng hap khi kiem tra xac dinh doanh nghiep be tron, doanh nghiep be dia chi, doanh nghiep giai the, pha san...) thi chuyen thOng tin cho co quan quan ly chuyen nganh, co quan thue not dia, co quan cong an de xU 19 thee quy dinh cita phap luat, thing thai ghi nhan thong tin ve ket qua kiem tra va van ban thong bao cho cac don vi lien quan tren He thong tai o "Cap nhat y kien cua gong chug xir 1Y" va thuc hien chuyen xi) ly thu cong ten He thong bang nghiep Yu PAI/PEA (Ma ly do hay: MID)

Truong hap hang h6a khimg de dieu kien nhap khau thee quy dinh tai diem b khoan 5 Dieu 32 Thong tu so 38/2015/TT-BTC, co quan hai quan thuc hien nhu sau:

, Doi vai throng hop hang hoa phai tai che: co quan hai quan theo doi then

han doanh nghiep Bang kY tai die voi ca quan kiem tra chuyen nganh. Throng hop hang hoa sau khi tai che dap erg dieu kien nhap khau, cling chic hai quan ti8p tac thuc hien cac tha tic hai quan thee quy dinh;

- Doi vOi truong hop hang hem phai tai xuat/tieu hay: siam sat nguai khai hai quan that hien viec tai xuat/tieu hey hang boa theo ket luan cua ca quan quan ly chuyen nganh. Sau 'chi nguai khai hai quan thuc hien viec tai xuat, tieu hey, gong chirc. hai quan ghi nhan thong tin ve viec xuat, tieu hey hang hoa tren He thong tai 8 "Cap nhat y kien cila ding chirc xir ly" va thuc hien chuyen xir ly thil cong tren He thong bang nghiep vu PAI/PEA (Ma ly do hay: MID).

- Truong hap trong met to lchai bao gem hang boa dat va khOng dat yeu cau ye kiem tra chuyen nganh, buec phai tat xuat/tieu huy phan khong dat yeu cau thi thing bao cho nguai khai hai quan ve luting hang hoa dat va khong dat you cau th8ng qua nghiep vu IDA01 (ma B) va ghi nhan vao 0 "Cap nhat 3Pr Hen cila cong chic xi) ly". Trueng hap nguai khai hai quan co yen cau thong quan

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cho lucmg hang clot yeu cat thi huarng dan nguai khai hai quart khai ba sung to khai chi bao gom luong hang boa da dat yeu cau kiem tra chuyennganh. Can cu vao thong tin MI sung to khai, tong °him hai quan hem tra, de xuat Chi coc truong phe duyet tren He thong. Sau khi Chi ctic throng phe duyet, cong chirc hai quan thvc hien

xuat de hohn thanh kiem tra, tiep theo doi luting hang

phai lieu hily/tai xuat ngoai He thing.

Traemg hop phai tai xuat thi Sang dan ngueri khai hai quan ma to khai hai quan xuat khau d8i vol luting hang khong dat yeu cau kiem tra chuyen nganh (theo loai hinh "xuat khau hang da nhap khau"). Sau khi nguin khai hai quan thvc hien viec tai xuat/tieu huy, ming eh& hai quan ghi nhan thong tin ye viec da tai xuat/tieu hi:1y hang hoa tai to khai nhap khau ban dau tren He thong thing qua nghiep vu CNO/CN011 (ghi ro s8 van ban tieu hily/bucm tai xuat cua co quan quan lY chuyen nginh Ira se to khai hai quan xuat khan dei veil twang hap tai xuat).

b.3.4) Doi veri nhang 18 hang phai kiem tra thvc to hang hem, Ming °hire sau khi holn tat viec kiem tra ho so hai quan, chi ghi nhan ket qua kiem tra ho so tai 8 "Cap nhat yi hen do Ming chik xir khong thvc hien CEA/CEE va chuyen h8 so sang Buerc 3 (Dieu 8 Quy trinh nay).

Den vai nhang ha so do Buerc 3 (DMu 8 Quy trinh nay) chuyen ve do het qua hem tra thvc to hang hem khong thAng so voi khai bao cua nguai khai hai quan va hang hoa thuac dei tugng phai tinh lai thue thi cong chum kiem tra , so th8ng bao cho ngoai khai hai quan khai be) sung bang "CM thl cua Hai quan" thong qua nghiep vu IDA01/EDA01 (ma A). Neu qua thai ban 05 ngay ke tit ngay gin thong bah yeu cau n,gued khai hal quan khai be sung ma ngueri khai hal quan khOng thtrc hien viec be sung hoac trong than hnn 05 ngay ke to ngay gui thong bao va con trong thoi han hieu lye dm to khai ma ngueri khai hai quan co van ban khang dinh nhimg nOi dung khai la dOng va khong thvc hien khai be sung to khai thi cong chirc hai quan time hien viec be sung va an nth thue nhu da huang dan tai diem b.1.1 khoan 2 Dieu nay va thvc hien tip cat thu tut theo quy dinh;

b.3.5) Twang hop duo hang hem ve dia diem kiem tra tai Chi cue non dang hi to khai:

Deg vai to khai phai kiem tra thye to hang hoa ma dia diem kiem tra cua Chi ego Hai quan not clang ky to khai nom ngoai khu vim luu gill hang h6a, cong chirc Buerc 2 thtrc hien nhu sau:

b.3.5.1) Sau khi hoan tat viec kiem tra ha so, ding chac Buoy 2 cap that ket qua kiem tra 11.8 so va ghi nhan dia diem yeu eau ngueri khai hai quan van chuyen hang ye de thvc hien kiem tra thvc to hang hem tai o "Cap nhat y kien cua cong chit° xtr lyr", &

,Mg thin thong bap cho nguai khai hal quan quyet dinh

cho phep van chuyen hang ve dia diem hem tra tai 8 "CM thi dia. Hai quan" Oen TO khai hai quan thong qua nghiep vu IDA01 (ma B). Nai dung chi thi phai neu re ten, ma va dia chi dia diem kiem tra;

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b.3.5.2) Cap nhat quyat dinh cho phep van chuyen hang ve dia diem kiem tra thus to hang hoa tai He thong e-Customs (thong qua chi:re Mang B. Giai phong hangedua hang ve bao quan/dua hang ve dia diem kiem tra — Dua hang ve dia diem kiem tra) de ding shirt Buoy 3 thus hien kiem tra;

b3.5.3) Lap th8ng tin ve Bien ban ban giao de xac dinh dia diem hang hoa duce van chuyen den de kiem tra tren He ,theng e-Customs thong qua chirc nang "Bien ban ban giao". Truing hop He thong chua hO try lap Bien ban ban giao dien tir thi IchOng thus hien not dung nay, cong chat Buerc 3 thus hien lap Bien ban ban giao giay theo quy dinh tai Dieu 8 Quy trinh nay.

Dien 8. Kiem tra thtyc to hang heia (But 3)

1. Troth nhiem ciaa Chi cyc tuning

, a) Chi cyctruang Chi eye Hai quan xem xet a xuat cOng chat kiem tra ha sa de qu,yet dinh viec ki8m tra *lye to hang Ma va phan cong ding chi:re kiem tra thus to hang h6a thOng qua Man HIM NAO2A.

a.1) Truing hop phan cong cho nhieu hon 01 cong chirc thyc hien kiem tra thyc to hang Ma, thyc hien phan cong 01 clang chirc tai 0 "Ten ngued phy *doh kiem hoa", cac cong chfic con tai ghi nhan tai o "Cap nhat y kien cua Lanh 40" tren Man hinh kiem tra thong tin to khai - Kiem tra that to hang hoa;

a.2) D6i voi nhcmg fa khai lien ket vii so to khai khac theo quy di/1h tai khoan 2, khoan 3 Dieu 18 ThOng to so 38/2015/TT-BTC trong de c6 hon 01 ter khai phan luring do thi phan cOng cho nham cong ch*c hem tra thus to hang h6a cac to khai luring do thuOc 16 hang;

a.3) Den van to khai chuyen luring to luring yang sang luring de, sau khi ph8 duyet a xuat chuyen hieing coa cong chac kiem tra ho sa, can air vao tinh hinh thus te, Chi cyc Inning hoac lank dao Dgi duac phan cong tien hanh phan cong cong chirc kiem tra thus to hang h6a (trir truing hop kiem tra thus to hang h6a bang may soi container dung chung).

b) Can sir chi cik raj ro, qua trinh chap hank phap luat hai quan cua nguoi Ichai hal quan, ket qua soi chieu truot trong qua trinh 'Cep da tai tang va cac thong tin c6 lien quan (nal co) quyet dinh hinh thirc, mix do" kiem tra.

b.1) Hinh thine, mire do" kiem tra bao gam:

b.1.1) Hinh thins kiem tra: hem tra qua may soi/can/thiet 131 lchac hoac kiem tra thu cling;

b.1.2) Mixt kiem tra: kiem tra ty le hang h6a (P1) hoac kiem tra toan bQ hang hoa (P2).

b.2) Cach tithe quy6t dinh hinh thirc hem tra

b.2.1) Doi voi cac Chi cue Hai quan duyc trang lat may soi container, viec kiem tra thus to hang hoa dugc thus hien qua may soi container tit truing hop may soi container gap sy co hoac hang h6a kh'Ong phu hop yen viec soi chieu hoac hang hoa bat buQc phai kiem tra tryc tiep bed tong chile hai quan theo

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hueng clan cila Tong eve Hai quan hoac luting hang hoa phaikiem tra thvc to vugt qua cong suat elm may soi container hoac hang lye xep de) cua doanh nghiep kinh doanh tang, kho, bai nth lap dat may soi. Trong throng hop Tong cut Hai quan chua ban hank Danh rime hang hoa khong phi hop viec soi chieu thi Chi eve throng Chi cue Hai quan nui &Mg ky to Thai can Cu vao ket qua phan luting, chi dan rid ro tren He thong va cac nguon thong tin lchae d8 quyet dinh hinh tithe kiem tra phi hop (lciem tra thi ding hoac kiem tra thvc to hang boa qua may soi);

b.2.2) Throng hap to hang da duce soi chit truck theo quy dinh tai Phan I Quy trinh nay ma khong phut hien du hieu vi pham thi Chi eve hi/Ong CM cue Hai quan lva chgn sfx dung ket qua soi chieu throe de th8ng quart hoac chuyen cong chic hai quan kiem tra true tiep (Thong thy° hien soi chieu lan 2 neu Chi cue Hai quan da duce trang bi may soi);

b.2.3) Trugng hop trong qua trinh kiem tra hang h6a, cling chic de xuat thay den hinh tithe, mire de kiem tra hoac hinh thfie, mire di) xic 1Y (thong qua HQ thong va teen Phieu ghi ket qua kiem tra), Chi cue truemg xem xet, quyOt dinh, Icy ten, dOng dau tai o se 5 mac ILA hoac 11B (Mang img vai hinh tithe kiem tra) tren Phieu ghi ket qua kiem tra &Ong 'Uteri cap nhat vao He thong tai (5 "Cap that Y hen cua Lanh dao" tren thing.

c) Chi ciao cac not dung Gong chic can kiem tra, 018 duyet de xuat caa cong claim kiem tra hive to hang hoa, guy& dinh viec tam dimg 'loan thank viec kiem tra va hay tam dung hoan thanh kiem tra thong qua chic Mang Tam dung va Hay tam ding CEA/CEE (neu co) tai Man hinh horn tra thong tin to khai -Them tra thvc to hang hem; viec chi dao va phe duyet phai dugc cap nhat vao He thong tai 8 "Cap nhat y kiOn caa Unit dao".

d) Quyet dinh thay (16i phan Meng eila He thong (chi tic luting dO sang luting yang), cu the:

Cac truang hop dugc thay dgi phan luting neu to khai duce He thing phan luting de:

d.1.1) Hang boa la phuang tien van tai da xuat canh quy dinh tai khoan 9 Dieu 29 Thong tu s6 38/2015/TT-BTC;

d.1.2) Ta khai xuat nh4p klAu tut ch6 theo quy Binh tai khoan 5, khoan 6 Dieu 86 Thong tu so 38/2015/TT-BTC;

d.1.3) Hang hoa tam xuat thay di mac dich sfr dung a ban, tang hang Ilea nay a nuee ngoai (Iching tai nhap ye Viet Nam);

d.1.4) Ta lchai clang ky theo quy dinh tai khoan 1 Di6u 93 Thing tu so 38/2015/TT-BTC;

d.1.5) Hang hoa khong the thvc hien kiem tra th?e t8 bOti cong chile hat quan hoac phuong tien ky thuat cua co quan hai quan.

d.2) Chi cue throng can cu de xuat cua cong chic BuOe 2 hoac qua ra seat thting tin to Thai quy& dinh chuyen hong. Chi eve trueng ce the true lieu

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chuyen ngugc luring hoac giao cho cong chic chuyen ngugc luring thong qua viec phe duyet de xuat. Viec chuyen nguac luting va thOng bao cho ngmri khai hai quan dirge thuc hien th8ng qua nghiep vi CKO tren He thong.

d) Den veri cac 16 hang co thong tin dung dua hang qua khu von giam sat, can c* de xuat cia cong chirc xi ly ghi nhan tai chic Mang "E. Nhap thong tin rcir ly dimg dim hang qua khu vuc giam sat", Chi cue truemg quyet dinh viec tie() tic dung hoac b6 dimg dua hang qua khu voc giam sat th6ng qua chic /fang "D. BO dimg qua khu vtrc giam sat" tren He thong e-Customs.

2. Trach nhiem cia cong chic hai quan that hien kiem tra thuc to hang h6a:

a) C8ng chirc dirge phfin cong tad 8 "Ten nguai phi trach kiem hoa" teen Man birth hem tra thong tin to khai - Kiem tra thuc to hang hoa sir dung nghiep vu CKO de thong bao cho ngueri khai hai quan ye hinh dam, dig diem va then gian kiem tra dim to hang hoa va viec chuy'en luring (neu c6) theo ding not dung chi dao cia Chi cue truing. Rieng mire dO hem tra (t9 le kiem tra) khOng th6ng bao cho ngueri khai hai quan;

b) Thuc hien kiem tra thuc t6 hang hem theo quy dinh tai Difiu 29 Thong to so 38/2015/4 I -BTC va cac chi dfin dm Chi cac tnring. Ket qua hem tra hang h6a phai xac dinh ro nhirrig not dung phi hop/chua phi hop cia hang hem thtm to xuat khau, nhap khau so voi khai bao cua ngtreri khai hai quan, daring then phai xac dinh day du cac thing tin ye hang h6a lam can cu tinh thue va phai dirge cap that tai o "Cap nhfit y hen cilia cong chic x* ly" va ghi nhan tai Phieu ghi ket qua kiem tra. Rieng viec ghi nhan tren Phieu ghi ket qua kiem tra dirge thuc hien nhtr sau:

b.1) TruOng hop hang h6a kiem tra ding khai bao, cong chirc hai quan ghi nhan lc& qua kiem tra hang boa tai cac 6 so 1, s6 2, s6 4 mix IIA hoac JIB tuong img veri hinh thirc kiem tra tren Phieu ghi ket qua hem tra (Luu y: cong chat hai quan khong phai ghi nhan vao 0 so 3 mac IIA hofic JIB, Chi eye throng khong phai ghi nhan vao 0 s6 5 mac IIA hoac IIB);

b.2) Truing hop trong qua trinh qua trinh kiem tra theo hinh thirc, mire do kiem tra duce chi dan chua du can cu de xac dinh tinh chinh xac cua not dung khai hai quan veri thus to hang Ma, cong chirc kiem tra hang hia ghi nhan ket qua kiem tra tai 0 so cac O so 1, so 2, so 4 mac IIA hoac JIB tuong Ung; ghi nhan nOi dung nghi van va de xuat tang hinh thirc (neu co), mire de kiem tra tai 0 so 3 Muc II.A hoac Moc II B Phieu ghi het qua kiem tra, ding thai cap that het qua hem tra, not dung nghi van va de xuat xir 19 tren Phieu vao 6 "Cap nhat y kien cia cong chile xir IY" tren He thong.

Sau khi coy kien phe duyet dm Chi cue Inning, tiep tut thuc hien viec kiem tra hang h6a va ghi nhan ket qua kiem tra Men Phieu ghi ket qua kiem tra tren He th6ng va xi ly ket qua kiem tra theo huOng dart tai diem d khoan nay.

b.3) TruOng hop, trong qua trinh hem tra phai hien hang hoa khong ding khai bao, ding chirc kiem tra hang h6a thuc hien nhu sau:

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b.3.1) TruOng hop kiem tra thu cong town b() (100%) :

, Gong chile quan ghi nhan k& qua kiem tra hang hoa tai cac s6 1, s6 2, so 4 muc IIB tren Phieu ghi k8t qua kiem tra. Trong do luu y tai o so 2 phai ghi cu the not dung sai (nhu: sai ye ten hang, ma so, lutmg hang, xuat x(r, chat ltrong...) va ghi "the mat hang ...xuat khau holde nhap khau sai so voi khai tha ngubi khai hai quan ve..."; neu co mat hang thing nhu khai &la ngued khai hai quan thi ghi them "the mat hang xuat khau hoac nhap khau con tai dung nhu khai cna ngithi,khai hai quan". Cap nhat not dung, ghi than tren Phieu vao 8 "Cap nhat kien ctia cong chic xir 19" tren He thong va xtr 19 vi pham trong tham quyen quy dinh.

Trueng hop vizor than quy6n xir 19, cong chic lci6m tra de xuat xt'r 1$7tai so 3 Mge II B tren Phieu ghi ket qua kiem tra, trinh Chi eve truong Chi cgc Hai quan xem xet, guy& dinh, k9 ten, dOng dAu tai se 5 Mix ILB tren Phieu ghi ket qua kiem tra, clang thei cap nhat 9 kien de xuat tai o "Cap nhat 9 hen tha cong chic xir 19" tren He thong. Sau khi CM eve truong phe duyet y kien de xuat thi thus hien cac thu tic net° theo.

b.3.2) DOi ved kiem tra thu ding t9 le hoac hem tra qua may soi:

COng chic hat quan ghi nhan ket qua kiem tra hang hoa tat cac 6 so 1, s6 2, so 4 attic IIA hoac IIB tuong (mg voi hinh thirc kiem tra tren Phieu ghi ket qua kiem tra; de xuat tang t9 le hem tra hoac hinh thirc, mire dc) xfr 19 tai 8 so 3 num ILA hoac ILB (fen Phieu ghi ket qua hem tra. Deng thed cap nhat ket qua kiem tra, not dung nghi van va de xuat xir 19 tren Phieu vao 6 "Cap nhat y hen elk ding chic xtr 19" tren He thOng.

CM cue truerng xem xet, quyet dinh, k9 ten, clang dau tai o se) 5 nitre ILA hoac ILB tren Phiau, ghi ket qua kiem tra. Cong chic can theo chi daocua Chi the truong de tiep tic thvc hien viec kiem tra hai quan (neu co) va tie'p tic ghi nhan ket qua kiem tra vao Phieu ghi ket qua kiem tra, dong thai cap nhat not dung ghi than tren Phieu vao o "Cap nhat 9 hen cua cong chic xi 19" tren He thong hoac chuyen ha so cho b6 phan xi/ 19 vi pham de tux hien tie() cac thd tic theo quy dinh.

c) Thuc hien viec thy mau (neu 00) theo quy dinh hi Dieu 31 Thong to 38/2015/TT-BTC;

d) Xi119 k& qua ki6m tra:

d.1) Trutmg hop ket qua kiem tra phi hop va thuOc truong hop thing quan thi cong chtic kiem tra thvc to hang h6a thvc hien:

d.1.1) Ghi than het qua kiem tra da ghi nhan tai Phieu ghi kOt qua kiem tra vao He thong tai O "Cap nhat 9 hen dia cong chile xir 19";

d.1.2) Hoan thanh viec kiem tra thvc to hang h6a thing qua chile nang CEA/CEE;

d.1.3) Rieng d6i \red truong hop thge hien ki6m tra thy° t6 hang h6a can cix vao thOng tin dimg dua hang qua khu vvc giam sat thi nhap ket qua kiem tra

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va de xuat cho phep hang hoa Tap Ate thvc hien cac thu tvc tiep theo thong qua chire rang "E. Nhap thong tin xir 15, dung duo hang qua khu vac giam sat" tren He thong e-Customs.

d.2) Truthg hop to khai c6 de nghi giai phong hang, cong cthc kiem tra dive to hang hoa dive hien cac tong viec nhu quy dinh tai diem b.3.2 khoan 2 Dieu 7 Quy trinh nay;

d.3) Truemg hop to khai c6 yeu eau duo hang h6a ve bao quan, ding chitc kiem tra that to hang hoa thus hien the acing viec nhu quy dinh diem b.3.3 khoan 2 Dieu 7 Quy trinh nay;

d.4) Twang hop het qua kiem tra dive to hang hoa khong dung so vii khai bao coa ngued khai hai quan thi acing chtic kiem tra time to hang h6a thvc hien theo quy dinh tat khoan 2 Dieu 30 Thong tu so 38/2015/TT-BTC va chuyen hO sa den cac babe nghiap vu tiep theo de xem xet, quyet dinh (tmang hgp hang thuOc c181 tuong phai tinh lai thue thi thug chic hem tra thvc t6 hang hoa ghi nhan yet qua hem tra thvc t6 hang h6a chuyen town be ha so ve tong chtic ham tra ho sa de x& ly ve thu'e theo quy

d) Tnrong hop kiem tra thvc 16 hang h6a qua may soi container tai dia diem kiem tra tap trung, tong chuc thvc hien kiem tra qua may soi xu ly kat qua kiem tra nhu huong don doi vei tong chat Buck 3 tai Chi cue Hai quan not ding ItY to khai;

e) Twang hop hang Ilea xuat khu chuyen cira khau luang 40, sau khi kiem tra dive to hang h6a, ding chth hai quan thin hien:

e.1) Niem phong hai quan (nen hang hoa niem phong ducc);

e.2) Lap hen ban ban giao tren He thong thong qua cthe /fang "Bien ban ban giao". Trubng hop hang hoa khong the niem phong dugc theo quy Binh tai khoan 3 Dieu 52 ThOng tu se) 38/2015/TT-BTC thi tong chttc hai quan phai ghi ro teen Bien ban ban giao ten hang, so lugng, chang loai, IcY: ma hiau va chup anh nguyen trang hang hoa kern theo Bien ban ban giao (nett can)., In 02 ban Bien ban ban giao to He thong; kY ten, &Mg dau ding &ire. Yeu cau dal din doanh nghiap ky va ghi re ho ten. Co quan hai quan luu 01 ban; giao 01 ban cling hang hoa cho dal dien doanh nghiep van chuyen den can khau xuat.

e.3) Xac nhan dai niem phong sau khi dai 10 Bien ban ban giao (bao gom ca throng hop hang h6a thubc doi tugng niem phong nhung thong the niem phong duce) tren He th8ng thong qua chtic nang "Xac than niem phong hang hoa";

Truing hop khOng filth hien dupe viec cap nhat, trao dt)i thong tin qua He thtIng theo quy dinh tai khoan 3 Dieu 51 ThOng to so 38/2015/TT-BTC thi thvc hien lap Bien ban ban giao theo mau s6 10/BBBG/GSQL Phu lac V ban harsh kern_ theo Thong to so 38/2015/TT-BTC de ban giao hang hoa cho ngued khai hai quan van chuyen den Chi eve Hai quan nal clang Icy tb khai de lam tiep thu tut theo quy dinh.

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Theo doi thong tin hang h6a van chuyen trail He thong e-Customs del vai truang hop lap Bien ban ban giao teen He thong, hoac thong tin hen bao th8ng qua ban fax Bien ban ban giao tir Chi cue Hai quan not van chuyen den, chit tri ,truy tim trong twang hop qua theri han van chuyen nhung hang him chugden dich.

Dieu 9. Kiem tra hoin thanh nghia vu ye thue, phi, le phi (Busk 4)

1. Thu thue

a) He thing VNACCS to dang kiem tra viec nap thug dm to khai, hai quan tren co thanh toan nguai khai hai quan duac cap nhat tren He thong.

b) Trueng hop He thOng VNACCS ichong to Ong xac than viec hoan thanh nghia vu thug cf.:a ter khai hai quan:

b.1) Truerng hop ngtrai khai hai quan nap tien mat, ca quan hat quanyiet bien lai thu tien thi cap that ngay bien lai vao He thong Ke toan tap trung de He thong to do, ng chuyen thong tin sang He thong VNACCS de thong quan 16 hang;

b.2) Trtfong hop ngueri khai hai quan da nap thug tai ngan hang de k9 Thea thuan phoi hop thu hoac KBNN nhung hen He thong Ke toan tap trung chua có thong tin xac nhan hoan thanh nghia vu nap thug cua to khai cher th8ng quan ma ngueri khai hai quan xuat trinh duce chirng tir eta:mg minh da hoan thanh nghia vu thug, Chi the Hai quan nal ding Ict to khai to claire thug hien nhu saw

b.2.1) Cling chith xix ly v'e thu tug hai quan.

b.2.1.1) Kiem tra the thing tin tren Gidy nap tien vao NSNN có xac nhan cua Ngan hang/KBNN do ngual khai hai quan cung cap, 0.ai chieu von He thong thong tin chuyen tien tix ngan hang,/KBNN. Truang hop có nghi nger ve chimg tir nap tien thi he vai KBNN/Ngan hang chuyen tien xac minh th8ng tin ye chimg tir nap tien do doanh nghiep xuat trinh. Truerng hop He thong co -trading mac, sau khi kiem tra chimg to nap ten neu chap nhan thi thus hien the buerc tip theo;

b.2.1.2) Cap that thong tin Giay nap tien vao He thong Ke toan tap trung thong qua chirc nang "2.

de lieu/J. Chung tir xac nhan hoan thanh nghia vu

thug/1. Nhap chimg tir" de nhap the thong tin lien quan;

b.2.1.3) Doi Arai the chimg tir do Ngan hang cap &at, dong,dtu xac nhan chimg tir da' dug° ca quan hai quan sir dung, de nghi Ngan hang cap,phat Ichang hay ngang vao ban chinh va tra nguni khai hai quan (sir dung mau s6 01 tai Phu luc 1 ban hanh kern theo Quyet dinh nay);

b.2.1.4) Luu chimg tir nap tien (ban chap c6 xac nhan cua nguoi khai hai quan) da cap nhat vao He thong KO toan tap trung.

b.2.2) Cong chirc xir 131/ ve thug: hang ngay kiem tra thong tin the, chimg tir tien do tong attire xir ye thu tug hai quan cap nhat vao He thong Ke toan tap trung.

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b.3) Tnremg hap nguiri khai hai quan dal nip thug tai ngan hang chua phi hop thu nhung tren He thong Ke toan tap trung chua c6 thong tin xac than hoan thanh nghia vu nop thug eila to khai cher thong quan, ngtrai khai xuat trinh giay nOp tien co xac nhan cua ngan hang chuyen -Lien va van ban cam ket khong buy ngang Giay nOp lien vao Ngan sach Nha nuot. Can eir hinh thgc te, Chi eve Hai quan noi clang ky to khai to chile thirc hien nhu sau:

b.3.1) Kiem tra ban chinh Giay nop tien vac) Ngan sach Nha nu& dm ngan hang thuong mai chua ph8i hop thu (lien cap cho ngudi nop thug c6 xac nhan cua naan hang thuong mai chua plied hop thu c6 ky ten, thing dau tren GAT nop tien vao Ngan sach Nha nuerc); Luu ban chup ciia Gity nop lien vao Ngan sach Nha =et.

Tnrang hop ngueti nOp thug de nghi ngan hang thuong mai chuyen tien nep thug nhung khona ding dia ban lam thu tut xuat khau, nhap khau hang hoa, nguoi nop thug c6 the xuat trinh ban chinh giay nOp tien cho co quan hai quan noi naan hangchuyen Ten, ca quan hai quan nay c6 trach nhiem kiem tra thong tin giay nopflan va thong bao (bang Email, fax) cho don vi hai quan nai doanh nghiep lam thii tug xuat khau, nhap khau hang hoa de kip thei thong quan hang h6a;

b.3.2) Dong,ddu xac nhan chimg to da dugc co quan hai quan sit dung, de nghi Ngan hang cap phat khemg hay ngang vao ban chinh va tra nguai khai hai quan (sit dung mau so 1 tai Phg hie 1 ban hank kern theo Quyet dinh nay).

b.4) Truong hop He thong Kg Man tap trung kifong ket not voi He thong VNACCS

xac dinh He thong Ke toan tap trung khong ket not we'd He thiMg VNACCS, de nghi cac Chi cue Hai quan not dung ky to khai lien N voi b0 phan Help Desk cila Tong cue Hai plan truec khi thirc hien the thao tac tren He thong. BO phan Help Desk kiem tra va thong bao sg co tren He thOng e-Customs.

Trthmg hop da can eft de xac dinh He thOng Ke Man tap trung khOng ket not voi He thong VNACCS, Chi cue truong Chi cue Hai quan not clang ky to khai giao cho met hoac mot nhOm tong chirc thgc hien nghiep vg RCC tren He thong VNACCS de xac nhan to khai da hoan thanh nghia vg time va ma so theo doi so Meng to khai da thitc hien.

Clang chime duce giao nhiem vg thgc hien nghiep vg RCC co trach nhiem:

b.4.1) Kiem tra cac thiing tin tren Gidy nop tien vao NSNN co xac nhan cua Ngan hang/ICTINN do ngueri khai hai quan cung cap. Tn.rang hap co nghi nga ve chimg lit nop tien thi Jien he voi KI3NN/Ngan hang chuyen tien xac mink th6ng tin ye chimg tir nOp flan do doanh nghiep xuat trinh. Sau khi kiem tra neu chap nhan thi thgc hien cac buot tiep theo;

b.4.2) Vao so, lap Bang ke the chimg to nOp tien do ngudi khai xuat trinh,

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b.4.3) Time hien nghiep vu RCC tren He thong VNACCS de xac nhan hoan thanh nghla vu thug cuale) hang;

b.4.4) Dei vol the thong tit do Ngan hang cap phat, &Mg dan xac nhan chiing to da duac co quan hai quan sir dung, de ngh1 Ngan hang cap phat khOng hity ngang vao ban chinh va tra ngueri khai hai quan (s* dung Mau so 1 Phu lac 1 ban hanh kern theo Quyet dinh nay);

M4.5) Kat thitc ngay lam viec chuyen bang ke cac °hung tit new lien sang be phan quan ly thug de kiem tra thong tin cac chi:mg tit gip tien da cep nhet vao He thong.

Sau khi KBNN co bang ke giAy nip tien vao NSNN chuyen sang, cong chirc duac giao nhiem vu thaec 1)6 phan quan ly thug thge hien cap nhat, hach toan theo quy dinh.

2. Thu le phi hai quan

Cac Chi eve Hai quan to ehirc theo dOi va thu le phi hai quan theo dimg cac dal Mang phai thu le phi hai quan, so ran thu va mac thu quy dinh tai Thong tu s6 172/2010/TT-BTC ngay 02/11/2010 dm BO Tai chinh va Dieu 45 Thong tu s6 38/2015/TT-BTC.

Cac Chi mite Hai quan Mac hien dieu chinh am le phi phai thu thit ding dOi voi nhitng to khai 'Mang thune doi tugng phai nOp le phi hai quan ten He thong Ke toan tap trung. Cach nhep lieu bang chile nang "2. Nhep Quan ly le phi Op sau\4. Nhep chung tit dieu chinh le phi".

3. Thu phi thu ha

Chi cue truth-1g Chi cue Hai quan phan tong cong °hire iliac hien viec rksoat va xuat thOng bao le phi thu he cac Hiep hal thit Gong tren He thong Ke toan tap trung thong qua chit° nang "2. Nhep Quan ly le phi nep sau\1. Nhep thong bao le phi" cho cac to khai có phat sinh le phi thu he hang thang.

Chi cue Hai quan not clang kY fa khai Ira nguai khai hai quan ra soat se phai thu va so da thu truck ngay 10 thfing sau.

Dieu 10. Quin It, ham chinh h0 so' (Bulk 5)

Cong elide duac giao nhiem vu (man 1Y, Ewan chinh ha so theo dOi, quan ly va hoan chinh h6 so a duce "ThOng quan", "Giai ph6ng hang", "Dua hang ye bao quan" ma can ng the chimg tir ban pie duac phep cham nOp (bao gem ca ket qua kiem tra chuyen nganh) thuac b0 he so hai quan hoac can vuong mac chua hoan tat this Me hai quan.

Chi cue trtremg phan cong acing elute tiep nhan cac chimg to ban g6c °ham nip, xir ly cac vuong mac dial& hang. Sau khi hoan thanh thi chuyen cho cling, chile duac giao nhiem vu quan ly, hoan chinh ho so, dua vao km tra neu da day do ha so theo quy clink

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Dieu 11. Kiem tra (hut 4 hang h6a theo y8u au efia Chi eve Hai quan not tang ky tb khai (kiem hoa he)

1. Trach nhiem cna Chi cvc Hai quan nai clang ky to khai

Truang he]) Chi cvc Hai quan nai clang kYt6: khai khOng the tin hank kiem tra thvc to hang h6a, ding chic &roc 2 de xuat Chi cue truOng a nghl chi cvc Hai quan nth km gilt hang boa thvc hien kiem tra thvc to hang hoa ten He thong VCIS. Sau khi Chi cue true:rig phe duyet, tha diem, hinh tithe, mire de kiem tra thvc to hang hoa, thvc hien nhu sau:

a) Cap nhat thOng tin de nghl kiem tra thvc to hang hoa tai Chi eve Hai quan nth lira gilt hang boa tai He thong e-Customs thing qua chits Jiang "De nghi hem h6a ho". TruOng hop nguoi khai hai quan kheng new h6 so hai quan dual clang Bien tir, thvc hien scan cac chlmg tir thuee he sa hal quan de chuyen vao He thong;

b) Sau khi co kat qua kiem tra thvc to hang h6a do Chi cvc Hai quan nai km gilt hang boa cap nhat tren He thong e-Customs, ghi nhan ket qua kiem tra thvc to hang h6a vao He thong VCIS va thvc hien tiep the thii tic theo quy dinh; xir 13'r vi pham (neu co) theo quy dinh hien hanh.

2. Trach nhiem ciia Chi cvc Hai quan nai luu gift hang him

a) Trach nhiem dm Chi cue truemg

Phan cong cong chlic kiem tra thvc to hang hoa di vim you cau kiem tra thvc te, hang hoa tit nhitng Chi cue Hai quan khac va chi dao hinh,thirc, mire dO hem tra theo dung yeu cau dm Chi cvc Hai quan do tren He thong e-Customs.

b) Trach nhiem cua thong chttc kiem tra thvc to hang h6a

b.1) Thin hien kiem tra thvc to hang h6a theo quy Binh tai Dieu 29 Thong to so 38/2015/TT-BTC va cac chi dao dia. Chi cvc tithing ten He thong e-Customs. IC& qua hem tra hang hoa phai xac „dinh re nhimg nOi dung phu hop/chua phii hop dm hang h6a thvc to xuat khau,hap khau so ved khai bao cua nguai khai hai quan, dong thin phai xac thrill day du the thOng tin ye hang hoa lam can cit tinh thud;

b.2),Ghi nhan ket qua kiem tra, k3.7 ten, dOng tau cong chirc vao Phieu ghi ket qua kiem tra thee quy dinh ding tiled cap nhat ket qua hem tra thvc to hang h6a tuong iing tren He thong e-Customs thOng qua chuc nang "Nhap het qua kiem hoa"; lap Bien ban vi pham va chuyen town b(:),thOng tin, ho so vi pham cho Chi cvc Hai quan nai dong kY to: khai xir ly (neu c6). Luu ban gee Phieu ghi lc& qua kiem tra; dong thed scan Phieu ghi ket qua kiem tra de cap nhat vao He thong e-Customs de hoan thien bo he so hai quan dien tit;

b.3) Hay yeu eau phai niem phong hai quan &Id vdi to khai nhap khau tren He thong (neu He thong chi dan phai niem phong);

b.4) Rieng hang hoa nhap Ichau duct mien thud, khong chin thus, c6 s6

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tin thus phai Mop bang khang hoac duce anyan thus 275 ngay va ket qua hem tra thye to hang h6a phir hop: cap nhat quyet dinh cho phOp hang qua khu we giam sat fru& khi thong quan hang h6a thong qua elide nang "Chia thOng quan sau khi hem h6a h0" den He thong e-Customs.

, 3. Tr;tang hap He thong e-Customs gap su co, khOng the trao dai thong tin de nghi kiem hoa ho thi cac Chi cyc Hai quan thyc hien nhu sau:

a) Trach nhiem oda Chi cyc Hai quan nai ding ky tä khai

Tnxinig hop Chi eye Hai quan not Sang kY rter khai khong the Tien hanh kiem tra that to hang hoa, cong chirc Btrem 2 de xuat Chi eye truilmg d8 nghi Chi eye Hai quan nai luu gift hang hoa thyc hien kiem tra thyc to hang hoa den He thong VCIS. Sau khi Chi eye tmong phe duyet, dia diem, hinh tithe, mile de hem tra thyc to hang hoa, thye hien nhu sau:

a.1) Lap 02 Phieu de nghi hem tra thus to hang h6a theo Mau so 07/PDNKT/GSQL ban hanh kern Phu lye V Thong to so 38/20I5/TT-BTC va fax ngay cho Chi eye Hai quan cuc khan nai thyc hien kiem tra thyc to hang boa;

a.2) Lap 02 Phieu ghi ket qua kiem tra theo mail 06/PGKQKT/GSQL ban hanh kern Phu lye V Thong to so 38/2015/TT-BTC, Chi cyc truang Chi cyc Hai quan nai clang IcY to khai ky, ghi re ho ten, dong dau Chi cuc tai lieu chi "Y kien Lath dao Chi eye". Mau dau Chi cyc sir dung la mau dau vuong nghiep vu -mat so 2 "Ten Chi cue Hai quan" ban hanh kern theo Quyet dinh so 1200/2001/QD-TCHQ ngay 23/11/2001 cila Tong eye Hai quan;

a.3) Niem phong ho so giao cho ngubi khai hal quan chuyen den Chi eye Hai quan eua khau bao gam: 01 ban in TO khai hang h6a xuat khau/To khai hang hoa nhap khau (thong bao ket qua phan luong) co xac nhan bang dau giap lai et Chi cue; 01 be photo c6 xic than eila CM cue Hai quan nai clang kY la khai cac ehting tit di yern to khai; 01 Phieu de nghi kiem tra thyc to hang h6a; 02 Phieu ghi ket qua hem tra;

a.4) Thye hien cac ding vise sau khi co ket qua kiem tra hang h6a do Chi cyc Hai quan oda khan chuyen den gem:

a.4.1) Cap that ket qua kiem tra thyc to hang hoa vao He thong va thyc Men tiep cac thO tyc theo quy dinh;

a.4.2) Xu ly vi pham (neu co).

b) Trach nhiem dm Chi eye Hai quan cua khau

b.1) Tiep nhan ha so tir Chi eye Hai quan nai dang IcY to khai gai toi, thyc hien kith's) tra hang hoa theo hinh thixc, mite de kiem tra va cac ghi chit (neu co) ghi nhan den Phieu de nghi kiem tra that to hang h6a. Chi eye truang Chi eye Hai quan cua khau thyc hien phan cong ding chin kiem tra thye to hang h6a va ghi than tai Phi& de nghi kiem tra thye to hang Ma. Citing chbc duce phan cong kiem tra dive to hang hea thyc hien kiem h6a, ghi nhan kat qua hem tra, ky ten, dang dau ding chat vao Phieu ghi ket qua kiem tra theo quy dinh; lap Bien ban vi pham (nen co);

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b.2) than chuyen ha sa sau khi hoan thanh kiem tra flux to hang hoa

b.2.1) Truang „hop hang h6a xuat khau, nhap khan duce thong quan va thuOc . dien mien thug hoac khOng chlu thug hay c6 so den thug

de bang

khOng hoac duce an thug 275 ngay dOi veri hang hoa nhap khau de san xuat hang h6a xuat khau:

b.2.1.1) Lap Danh sach hang h6a du dieu kien qua khu vtre giam sat hai quan theo m'au so 07/DSHHG/GSQL Phu luc 2 Quy trinh nay; ghi to thong tin, kY ten, ghi ngay, thong, nom va thing dau cong chire tren Danh sach hang h6a du dieu ki'en, qua khu we giam sat hai quan giao ngtroi khai hai quan hoac ngued van chuyen xuat trinh cho doanh nghiep kinh doanh kho, bai, tang khi dua hang qua khu wc giam sat hai quan;

b.2.1.2) Niem phong ha sa giao cho nguiti khai hai quan chuyeIn tra Chi cue Hai quan nai clang ky tb,khai, bao gom: 01 Phieu ghi ket qua hem tra; 01 Bien ban vi pham (neu co) &Ong thoi fax ngay Phieu ghi kOt qua kiem tra, Bien ban vi pham (neu co) den Chi cue Hai quan nai dang ky to khai;

b.2.1.3) Um ha sa bao gam. 01, ban in Ter khai hang hoa xuat khan/Ter khai hang hoa nhap khau (thong bao kat qua phan luong) co xac nhan bang dau giap lai cilia Chi cue Hai quan nai clang lc)", to khai; 01 ha cat chttng tir di kern to khai photo co xac nhan ana Chi cue Hai quan nai dang ky to khai; 01 Phieu de nghi kiem tra thy° to hang hoa; 01 Phieu ghi het qua kiem tra; 01 Bien ban vi pham (neu c6).

b.3;2) Cac truerng hop con lai, kh8ng bao gam truang hap that hien kiem tra thtyc to hang h6a theo yeu cat dung dua hang qua khu vith giam sat hai quan tha Chi cue Hai quan nai clang 14 to khai:

b.3.2.1) ThOng bao kat „qua kiem tra bang fax cho Chi cue Hai quan nai dang to khai cap nhat het qua vao He thong ngay sau khi hoan thanh kiem tra hoac sham nhat vao dau gio lam viec cua ngay lam viec k8 tiep neu that gian kiem tra keo dai qua gi6 hanh chinh. Ban chinh cua Phieu kiem tra thvc to hang hoa duct niem phong giao ngued khai hai quan chuy8n tra Chi ctic Hai quan nai dang IcY to khai;

b.3.2.2) Thvc hien xac nhan hang qua khu vtm giam sat theo dung quy dinh hien hanh.

Dieu 12. Khai bh sung hh so hai quan

1. Troong hop ba sung the tilting tin to khai truck khi ca quan hai quan }man thanh kiem tra hai quan (truac CEA/CEE):

a) Truang hap ngubi khai giri thong tin ha sung thong qua He thong, to khai be) sung se duet He thong phan luong lai. C8ng chug duce phan cong can dr not dung bra sung thus hien nhir sau:

a.1) Neu nei dung ba sung hop le, tiep tic thin hien thii the hai quan theo htning dan 41 Dieu 7, Dieu 8 Quy trinh nay tuong img; xis ly vi pham hanh chinh (neu c6);

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a.2) Neu nOi dung be sung thong hop 16, de xuat Chi cue trueng khong chap thuan to khai be sung tren He thong VCIS. Tren co sa quyet dinh cfra Chi cuc truerns, set dung Chi thi ctia Hai quan thong qua nghiep vu IDA01/EDA01 (ma A) de yeti cau ngtreri khai hai quan sera del tai nhu not dung ban dau va xit 13// tiep to khai theo quy dinh.

b) Truong hop nguesi that gui thong tin be sung bang van ban:

Cong chic duce phan ding tiep nhan va kiem tra ho so be sung theo quy dinh tai khoan ,3 Dieu 20 Th8ng tu so 38/2015/TT-BTC. Tren co ser ket qua kiem tra, de xuat Chi cue trueng chap nhan/khong chap nhan viec khai bo sung tren van ban elm ngueri khai hai quan (Mau s6 03/KBS/GSQL Phu lye V ban hanh kern theo Thong tu se 38/2015/TT-BTC). Sau khi Chi cue truang phe duyOt hinh thirc Mt ly doi voi not dung khai be sung, ding chem there hiOn nhu sau:

b.1) Truong hop chap nhan not dung be sung: cap nhat Meng tin be sung thong qua chirc,nang CNO/CNO11, dong tiled cap that thong tin be sung dm to khai tren He thing e-Customs thong qua chic nang "N. Nhap b8 sung thong tin sera to khai (He thong thong he trg)", km 01 ban de nghi khai bo sung cila ngueri khai hai quan, tra ngtrai khai hai quan 01 ban de thus hien tiep cac thu tuc;

b.2) Trueng hop thong chap nhan not dung,lchai be) sung: thong bao ket qua cho ngueiri khai hat quan ten van ban de nghi b6 sung.

2. Truong hop be sung cac thong tin to khai sau khi hoan thanh kiem tra hai ,quan (sau khi CEA/CEE), bao gem ca. truang hop bo sung C/O huemg thue suet uu dad-

a) Twang hop ngtuari khai hai quan khai be sung bang To khai be sung sau thong quan (thong qua nghiep vu AMA/AMC)

Ging chfrc duce phan cong tiep nhan va kiem tra he so be sung theo quy dinh tai khoan 3 Dieu 20 Thong tu so 38/2015/TT-BTC, doi chieu vai thong tin khai bao tren He thong thong qua nghiep vu IAD. Tren cc so( ket qua kiem tra, de xuat Chi cue truong chap nhan/khOng chap than viec khai bet sung bang van ban. Sau khi Chi cue truth-1g phe duyet hinh them xi:11Y doi veri not dung khai b6 sung, cong chfrc sit dung nghiep vu CAM de thong bao ket qua xir 1Y den ngtroi khai hai quan;

b) Trueng hap nguria khai hai quan khai be sung bang van ban thi thus hien nhu huong cian tai diem b khoan 1 Dieu nay.

Truong hop to khai mai hohn thanh kiem tra (CEA/CEE), chua duce cap phep th6ng quan thi ghi than viec be sung tren 116 thong e-Customs tarot, sau khi to khai dime cap phep thong quan, six dung chfre nang CNO/CNO11 de ghi nhan tren He thong.

Rieng deli vOri viec situ tieu chi "Se van don" tren to khai nhap thou, ding tic thy° hien them viec cap, ahat lai tat on. cac so van don theo dung du) ttr da khai bao tren to khai (bao gem co seta dei va khemg sera TOO vao thong tin to

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khai tai chew nang "N. Nhap ba sung thong tin siia to khai (He, thong khOng ho tru)" lam co: set de don chieu veri Danh sach container.

Dieu 13. 114 to khai hai quan

1. Trueyng hop buy to khai truck thei diem thong quan

Sau khi dirge Chi cue truang ph8 duyet hay to khai theo quy dinh ding °hire duple giao nhiem vu thuc hien nhu sau:

a) Thit tut hely to khai tren He thong:

a.1) Doi vOi to khai luring xanh: Stir dung nghiep vu IID/IEX de gpi t& khai, sau do than chuot phai chon "Link nghiep vu", chon PAI/PAE d8 buy to khai.

Sau khi hely to khai, thuc hien hay teen thus (neu c6) tren He thOng KTT (thong qua chirng tix ghi so H3).

a.2) Doi yOi to khai luaus yang, luring do: Troll man hint) kiem tra thong tin to khai (Kiem tra ho scr/Kiem tra thus t8 hang hoa), nhan chuOt phai chon "Link nghiep vu", chon PAPPAE de hay ter khai. Sau do tiep tuc than chuot phai chon "Thay doi trang thai kiem tra (E)/Thu hot (W)". Sau khi hoan tat the thao tac tieu chi "Trang thai to khai" hen man hinh NAO2A se la trang thai "Hay".

b) Thu tut hity the nghia vu thug, phi (neu co) tren He thOng:

b.1) Huy tien thus (Mau c6) teen He thong KTT (thong qua chimg to ghi se H3);

b.2) Chuyen thus tir to khai hely sang to khai khai 14i (neu c6):

Can cu gib de nghi dieu chinh thug theo mAu c.1-07 ban hanh kern theo Thong tx so 08/2013/T1 -BTC ngay 10/01/2013 cha BO Tai chinh do ngtred khai hai quan nt)p, ding chi:re dirge giao nhiem vu thuc hien:

E.2.1) Kiem tra thong tin tren grAy nop tin va gia'y de nghi diet' chinh thus, neu hop 1e sir dung nghiep vu chric thug J tren He thOng KTT xac nhan hoan thanh nghia vu thus cho t& khai khai

b.2.2) Chuyen Giay nOp teen va Gity de nghi dieu chinh thus theo mah C.1-07 cho bo phan ke toan de dieu chinh theo quy dinh.

b.3) Thong bap cho Cue ,Thule not hoc Chi cue Hai quan theo quy dinh tai di8m b.1.5 khoan 2 Dieu 22 Thong to so 38/2015/TT-BTC thong qua man so 04 Phu luc 1 Quy trinh nay.

2. Twang hop hely tey khai sau thong quan

DOI veri ha so hay hop le thi thuc hien them nhang tong vies sau day:

a) Thi) tut hhy to khai tren He thong: Sir dung nghiep vu CNO/CNO11 ten He thong VNACCSNCIS va cluIrcnang "Nhap thOng tin t& khai hay sau thong quan" tren He thong e-Customs de ghi nhan va chuyen to khai sang trang thai hay;

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b) Tht tuc hi:1y cac nghia try thug, phi (n6u c6) teen He thong: thyc hien theo huong dan Mi diem b khoan 1 Dieu nay;

viec hely t6 khai tam nhap tam xuat, tam xuat tai nhap, thyc hien dieu chinh luong hang tucmg img theo huong ciAn tai khoan 4, khoan 5 Dieu 23 Quy trinh nay.

DiAn 14. Ding dua hing qua khu vvc giant sat hai quan

1. There hien quy dinh tai khoan 2 Dieu 32 Nghi dinh s6 08/2015/ND-CP, Chi cyc twang Chi cue Hai quan nai dang ky to khai hoac Chi cue truong Chi cpc Hai quan quan 1yr nth luu gal hang h6a quyet dinh viec dung dim hang qua khu vuc giam sat hai quan theo nguyen tae nhu saw

a) Viec dimg dua hang qua khu virc giam sat c6 the thus hien ngay khi co th8ng tin vi pham dm 18 hang. NguOi ra quyet dinh dung dua hang qua khu vtrc giam sat hai quan se c6 trach nhiem thyc hien viec be dung dua hang qua khu vyc giam sat hai quan tren He thong;

b) Viec kiem tra thtm t6 hang hem dugc there hien tai Chi cyc Hai quan nui km gift hang boa. Chi cpc truong Chi cpc Hai quail quan ber nai luu gift hang hoa to chile viec kiem tra dam bao thyc hien theo quy trinh tai khoan 2 Dieu nay.

2. Quy trinh dung dua hang qua khu vtrc giam sat hai quan:

a) Buoc 1: Quyet dinh dung dua hang qua khu vile giam sat hai quan

Chi cyc truong quyet dinh dung dua hang qua khu vyc giam sat dpa ten de xuat cua cong chile va cac nguon thong tin khac quy dinh tai khoan 2 Dieu 32 Ngh1 dinh se; 08/2015/ND-CP (theo mail s6 11/QDTDGS/GSQL Phu lye V ban hanh kern Thong to se, 38/2015/TT-BTC).

b) Burk 2: Thu tac dimg dua hang qua khu vtrc giam sat

b.1) Trach nhiem cita Chi cyc truong ra quyet dinh d&ng:

,b.1.1) Quyet dinh dimg dua hang qua khu vile giam sat va hinh there, mire do kiem tra be, sung dm te lchai thong qua chile nang "C. Dung dua hang qua khu vuc giam sat" tren He thong e-Customs de thong bao dung van chuyen hang h6a qua khu vtrc giam sat hai quan cho khu vtrc giam sat hai quan;

b.,1.2) Can cuket qua kiem tra va de xuat xir 15r cong chith duce phan cong kiem tra ghi nhan tai tab "Ghi nhan" caa to khai, truerng hop hang h6a dux dieu kien dua hang qua khu we giam sat hoac Icheing phat hien vi pham, quyet dinh cho phep ter khai duce tiep tuc thyc hien tht tyc thong qua chile nang "D BO dimg dua hang qua khu vtrc githm sat" tren He thong e-Customs.

b.2) Trach nhiem cila Chi cue Hai quan not long ky tO khai

Can cur thong tin dimg dua hang qua khu we giam sat va hinh thirc, mire de kiem tra ,b8 sung duct ghi nhan, Chi cyc truong Chi eye Hai quan nai dang ky ter khai to ch(rc thyc hien xi/1y thong tin dimg thong quan nhu sau:

b.2.1) Truemg hop to khai chug hoan thanh kiem tra (CEA/CEE): thyc

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hien theo huong dan tai Dieu 7, Dieu 8 Quy trinh nay. Thong tin dimg dua hang qua khu irttc giam sat chi de ho tra Chi cue tracing quyet dinh hinh tittle, mire dO kiem tra pha hap.

b.2.2) Trueng hop to khai da hoan thanh kiem tra (CEA/CEE): theo ho tra Chi cue Hai 9uan not luu gift hang trong vise kiem tra ho so, kiem tra thuc to hang hoa (Mau co).

b.3) Trach nhiem Gila Chi cue Hai quan quan 19 not lira gift hang hoa:

Chi cue throng can dr vao thong tin dimg dua hang qua khu vue earn sat va hinh thire, mac dO kiem tra caa 16 hang do Chi cue tracing ra quy& dinh dimg chuyen den tren He thong, phan Gong va thong bao hinh thuc, mire dO kiem tra twang ung cho cong chirc hem tra be sung ngoai He thong.

, Cong chirn haTquan duce phan cong kiem tra ba sung time hien kiem tra ho so/kiem tra thuc to hang hoa theo quy dinh tai Mite 3 Chuang II Thong to so 38/2015/TT-BTC va ghi nhan ket qua kiem tra tai Phieu ghi k8t qua kiem tra.

b.3.1) Trueng hop mire dO kiem tra ba sung la kiem tra ha so (chuyen haing yang):

b.3.1.1) Truong hop ket 9rna kiem tra ha so pha hop vdri khai bao: ghi nhan ket qua kiem tra va de xuat cho phep ter khai duce ti8p Ate thue hien tha tic dua hang qua khu vue giam sat thong qua tic nang "E., Nhap thong tin xir 19 dung dua hang qua khu vire Om sat"; chuyen ho so kiem tra b8 sung cho cong chire Tian 19, hoan chinh ho so de km trft;

b.3.1.2), Truong hap kat qua kiem tra so khong pha hop ved khai bao: ghi nhan ket qua ki8m tra thong qua chac Mang "E. Nhap thong tin xir 19 dung dua hang qua khu vue giam sat", lap Bien ban vi pham va chuyen cho cap ea them quyen xir 19, dong thin chuyen thong tin vi pham cho b0 phan quan ly rai ro de pHs]. tich, xac dinh rai ro.

113.2) Truong hop mire do kiem tra ba sung la kiem tra ha so va kiem tra thus to hang hoa (chuyen luang do)

Cong tic duce giao nhiem vu thuc hien kiem tra theo Song den tai Dieu 11 Quy trinh nay va xir 19 ket qua kiem tra nhu sau:

b.3.2.1) Trueing hop kat qua kiem tra phit hap vad khai bao• ghi nhan kat qua kiem tra va de xuat cho phep to khai duce tiep tuc thuc hien thil tuc dua hang qua khu vue earn sat thOng qua chire Mang "E. Nhap thong tin xir 19 dung dua hang qua khu vcre giam sat"; chuyen ha so kiem tra ba sung cho acing chirc quan 19, hoan chinh h8 so trif;

13;3.2.2) Trueng hop kat qua kiem tra khemg pha hap voi khai bao• ghi nhan ket qua kiem tra thong qua chirc Mang "E Nhap thong ,tin VT 19 dung dua hang qua khu vkrc glom sat", lap Bien ban vi pham va chuyen cho cap c6 them quy'en xir 19, d'ong thOi chuyen th6ng tin vi pham cho b0 phOn quan 19 rai ro de phan tich, xac dinh rai ro.

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c) Buoc 3: Xfr 19 vi pham (nail co)

Ket qua vi pham (neu co) duce ghi nhan bang hen ban va xir ly nhu sau:

c.1) Neu mire do vi pham thuOc tham quyen xir 19 La co quan hai quan thi thuc hien theo quy dinh ye xfr ly vi pham hanh chinh;

c.2) Neu Lk de, vi pham vuot qua that'll quyen cua ca quan hai quan thi hoen thien ho so chuy8n ca quan co tham quyen xir 19 theo quy dinh cua phap luat.

Ket qua xfr 19 dixng dua hang qua khu vue giam sat hai quan duo° thong bao cho cac don vt, lien quan. Chi cue Hai quan clang k9 ter khai có trach nhiem cap nhat vao He thong quan 19 rui ro.

Ditu 15. Xir IS, cac to• khai loi tren 11§ thOng

To' khai lei la cac to khai khOng the thao tac cac nghiep vu ten He thong ma khOng xac dinh duce li do.

1. Doi vai cac ta khai loi tren He thong VNACCSNCIS

a) Del vai cac ta khai dang trong qua trinh thong quan (chug thuc hien CEA/CEE)

You cau ngubi khai hai quan thuc hien nghiep vu sfra tar khai trong thong quan (nghiep vu IDA01). Luu y cac thong tin khai bao nhu tO khai ban dau, chi ho sung trong chi tieu "Phan ghi chi)" nOi dung "Sim theo yeu cau La co quan hai quan".

Co quan hai quan sau khi tiep nhan ter khai sira thvc hien tier) cac thu tqc theo quy dinh.

b) Doi vai cac to khai da hoar) thanh xfr 19 (da dux hien CEA/CEE)

b.1) Tam dling viec xfr 19 fa khai hai quan th6ng qua chirc riang "Dung th8ng quan" tren He thong e-Customs;

b.2) Tien hanh thn. tut 114 to khai tren He thong VNACCS/VCIS;

b.3) Yeu cau ngueri khai hai quan clang k9 ter khai mod hoac chuyen sang thuc hien thi) Log.

c) Chuyen s6 thus cUa tb khai da hUy sang ter khai mod (n8u co) va thuc hien tiep cac thil tut. Viec chuyen so time thuc hien theo quy dinh tai diem 7 Muc I Phan B ThOng to so 128/2008/TT-BTC ngay 24/12/2008 La BO Tai chinh, Dieu 132 Thong to so 38/2015/TT-BTC va theo cac huerng dun cila Tong cue Hai quan.

2. Den yin cac tO khai lei ten thong e-Customs: Cue Giam sat quan 19 ve Hai quan cha trl, phei hgp voi Cuc CNTT & TKHQ xfr 19 timg truang hup cu th8 tren cc so bao cao ctia Cuc Hai quan tinh, thanh phO.

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PHAN III

QUY TRINH QUAN Lt DOI VOI HANG 116A GIA CONG, SAN XUAT XUAT KHAU, DOANH NGHItP CHE XUAT

Di& 16. Nguyen tdc ti.= hien

1. Viec quan ly, thu thap thong tin, dank gia, pick va kiem tra den vori to chine, ca than hoat dOng gia cong, san xuat xuat khan, the xuat duce thuc Men theo nguyen the quan ly nai ro.

2. Tuy theo khoi hong tong vide, so luang eiing chit hai quan hien of) va ca cau to chte, Chi hie tracing Chi cue Hai quan not to chirc, ca nhan thong bao CO s& san xuat, gia Gong, Mang lac san xuat, gia ding, lam this the nhap khau nguyen lieu, vat tu va hip bao cao quyet town c6 traeh nhiem bo tri nhan Igo, phan using ehirc thrc hien:

a) Quan ly, theo dogi to chre, ea nMan hoat dOng gia ding, san xuat xuat khau trong su6t qua trinh thus hien gia ding, san xuat hang h6a xuat khau;

b) Tiep nhan thing bao cu ser gia cong, san xuat, not luu giff nguyen lieu, vat tu, may mac, thiet bi, san pham xuat khau;

c) Thu thap, phan tich, danh gia thing tin de xae dinh the truang hop phai kiem tra ea sa san xuat, hem tra tinh hinh sir dung nguyen lieu vat tu va cat truang hap phai kiem tra bao cao quyet town;

d) Dinh kY bat) cao cac not dung neu tai diem a, diem b khoan 2 Dieu nay.

3. Chi eve truang Chi,euc Hai quan nai van t6 nhan time hien hog dOng gia cong, san xuat xuat khau, doanh nghiep the xuat co tad! nhiem bao cao Cue truemg Cue Hai quan viec hem tra tinh hinh sir dung nguy8n lieu vat tu, kiem tra bao cao quy& roan va to Ohre thus hien vies kiem tra theo Quyet dinh tha Cpc truemg Cue Hai quan.

4. Giao Cue Giam sat quan 1Y ve Hai quan chi tri, phOi hap vai Cue Cling nghe thong tin ya Th8ng ke hai quan, Cac Kiem tra sau thong quan, Ban Quan

ro xay dung co so du lieu ve to chirc, ea nhan co hog dOng gia Mang, san xuat xuat Ichau; phan mem ve hap nhan thong tin co s6 san xuat, nang lac san xuat, tiep nhan bao cao guy& town va cap nhap the ket qua hem tra ca set san xuat, Mang lye san xuat, ki8m tra tinh hinh sir dung, ton kho nguyen lieu, vat tu, kiem tra bao cao quyet town nguyen lieu, vat tit.

Dieu 17. Thu thap thong tin cua to chat, ca nhan boat driing gia cong, san xuat xuat khan, doanh nghiep the xuat

1. Cac nguon thong tin de thu thap, phan tich va danh

Cong chirc/nhom cong ehre duo° phan ding chi dangr khaithac, thu thap thong tin ve cat to chum ca than hog dOng gia acing, san xuat xuat khau, doanh nghiep thhic quan ly tha Chi cue t r cat nguan cu the sau:

a) Et thong tin thong bao ea so gia cong, san xuat xuat khau; 32

b) Tic HS th'Ong co so: dir lieu hai quan:

b.1) He thong thong tin quan 1Y, to chirc, ca nhan hoat do, ng gia ding, san xuat xuat khau, doanh nghiep chg xuat;

b.2) HS thong thong tin nghiep vv hat quan (He thong VCIS);

b.3) He thEing thong quan dien to tap trung (He thtmg e-Customs);

b.4) He th6ng thong tin pan ly riii ro (He thong RM);

b.5) He thong thong tin vi pliant (He th6ng QLVP14);

b.6) He thgng thong tin quan 1y dix lieu gia tinh thus (He thong GTT02);

b.7) He th6ng thong tin ke toan thug XNK tap trung (He thong KTT);

b.8) He thong thOng quan tau bien xuat nhap canh (He thang e-Manifest);

b.9) HS thong thOng tin quan lY ca se, di) lieu phan loci va mire thug" (He thong MTIS);

b.10) He thOng thu thap xix ly thong tin nghiep vu hai quan (He thong CI02);

b.11) Cac dank mite rill ro hang h6a xuat khL, nhap khan;

b.12) Cac He thong thong tin, al lieu khac c6 lien quan (ngu co).

c) Tic hoat dOng nghiep vu hai quanTdang ky, giam sat, kiem tra time to hang h6a, kiem tra h6 so, tham van gia, ket qua giam dinh hang hoa, xac dinh truck ma so, tri gia;...);

d) Tic bo phan quan lY rill ro, ch6ng bu6n lau thu thap, phat hien trong qua trinh thus hien nghiep vv;

d) Tic van ban chi dao cria co quan cap tren,

e) Tic the ca quan khac ngoai ca quan hai quan (BO, co quan ngang bS, Thue, Cong an, Kho bac, Ngan hang, cac hiep hOi nganh nghe,...) cung cap;

g) Tit nhimg ngtrai khai hai quan tham gia hog dOng xuat nhap khau cung cap;

h) Tit cac nguem thOng tin khac.

2. To thong tin thu thap c6 ducc, tong chfrc duge giao nhiem vv tong hop, bao cao tinh hinh dinh ky cho Chi eve truang Chi clic Hai quan theo mau so 05/BCGC/GSQL Phu lue 1 Quy trinh nay va bao cao ngay cho Chi cvc truong Chi cvc Hai quan neu phat hien nhting truang hop:

a) Be kiim tra co sec san xuat khi c6 dau hi'eu xac dinh to chfrc, ca nhan khong c6 co se; san xuat hoac nguyen lieu nguyen lieu, v4 tu fang, giam bat thuang so vai nang lvc san xuat;

b) kiem tra tinh hinh six dung, bao cao quy6t town trong cac truang h9p:

b.1) T6 chi:re, ca nhan nhap khau may mac, tilt& bi, nguyen lieu, vat tu ma qua chu ky san xuat khong c6 san pham xuat khau;

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b.2) Khi co dau hieu xac dinh to chirc, ca nhan nhap khan nguyen lieu, vat tu, may mac, thi8t bj hoac xuat khan san pham tang giam bat thuiing so voi Mang Luc san xuat;

b.3) Khi co dau hieu xac dinh to chirc, ca nhan ban nguyen lieu, vat tu, may moo, thiet bi, san pham vao not dia nhung kh8ng khai hai quan;

b.4) Khi phat hien to chric, ca nhan ke khai kh8ng &Mg so Meng, Chung Ioai;

b.5) Khi so lieu bao cao,quyet toan co sy chenh Lech bet throng so voi so lieu xuat nhap khau ten He thOng oda ca quan hai quan.

Dieu 18. Thong bin co' so. gia cong, san xuat hhng him xuat khiu, fling lye gia cong, san xuat ca viec kiem tra ca s& gia cong, san xuat hang hem xuat khan, ning lire gia cong, san xuat

1. Cling chrrc duce giao nhiem vu flop than th8ng bao ca sir gia cong, san xuat hang h6a xuat khau, nang lyc gia cong, san xuat duce thrrc hien thong qua He thiing.

Trutmg,h9p thong chua h6 try tiep than thing bao ca s6 gia cong, san xuat xuat khau thi thyc hien tiep nhan 02 ban chinh theo mau so 12/TB-CSSX/GSQL Phy. lyc V ban hanh kern theo Thong tu sec 38/2015/TT-BTC va thy° hien cac cong viec sau

a) Klein tra tinh day du cua thOng tin khai trong thong bao ca ser gia cong, san xuat xuat khau Goa to chuc, ca nhan va you eau bo sung thong tin chin day du ngay sau khi tiep nhan van ban thong bao;

b) Cap se), vao so theo doi viec tiep nhan Thong bao ca so san xuat. Bong dau xac nhan (theo mau s8 04 Phu lye 2 Quy trinh nay), ky ten, thing dau ea/1g chirc tiep nhan, ghi ngay thong nom vao trang dau ti8n cua Thong bao cc sex san xuat ban giay, thing dau giap lai toan bo Th8ng bao bang dau ding chit; luu 01 ban, tra to chat, ca than 01 ban;

c) Cham nhat la 08 gio lam viec ke tir,khi tiep nhan day da thong tin Thong bao ca san xuat, cong chat co de,xuat Chi cue twang xem xet, guy& dinh viec kiem tra ca s& san xuat doi voi to chat, ca than thyc Men hop (icing gia cong Ian dau, to chirc ca than lan dau ap dung tiled han nip thue 275 ngay doi v61 hang h6a nhap khau a san xuat hang xuat khau;

d) Cap nhat lc& qua kiem tra ca se. gia Gang, san xuat xuat khau vao He thong hoac vao so (trong truong hop chua co He thong h6 tra).

, 2. Thom quyen quyat dinh kiem tra cc set gia ding, san xuat hang h6a xuat khan: CM eye throng Chi cyc Hai quan not quan 1.3yr to chirc, ca nhan thyc hien hoat ding gia cong, san xuat hang hoa xuat khan.

3. Trinh tu, thu tuc kiem tra, not dung kiem tra, xfr ly Mk qua kiem tra thyc hien theo quy dinh tai Dieu 57 Th8ng tu so, 38/2015/TT-BTC. Tren co so hien ban kiem tra cc so san xuat, lap ket Juan kiem tra ca set san xuat (02 ban)

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theo ink se 06/KLKT/GSQL Phu lac 1 Quy trinh nay. Ket luan kiem tra ca sa san xuat do CM ctic trueng Chi cvc Hai quan k9 va gai 01 ban cho to chi:re, ca nhan de thue hien.

4. Trtrana hop co so sin xuat dong tai tinh, thanh ph6 khac, Chi eve Hai quan quan 19 to chirc, ca nhan hoat Ong gia ding, san xuat xuat khau do han the ve ngu8n lac ma killing ca tong GEM den kiem tra thi boo coo Clic Hai quan tinh, thanh ph6.

Tren ca so boo coo dm Chi cvc Hai quan, Ctic Hai quan co ding van (gin kern thOrig boo ca so san xuat cim to chUc, ca nhan) de nghi Cve Hai quan tinh, thanh ph8 quail 19 Ma ban not to clarc, ca nhan c6 ca sey san xuat do Chi eve Hai quan thuoc Cuc Hai quan quan 19 trong do nen rO thai gian thus hien pha hap vai quy dinh tai Dieu 57 Thong to so 38/2015/TT-BTC.

Cvc Hai quan tinh, thanh ph6 not nhan dugc de nghi kiem tra co ser san xuat giao 01 Chi cue Hai quan dive hien viec kiem tra, lap Bien ban va girl Bien ban cha,Chi cue Hai quan quan 19 to clam, ca. nhan hoat dOng gia tong, san xuat xuat khau de ket Juan, cap nhat vao He theing.

Ink 19. Xtir ly nguyen lieu, vat to dv thira; phe lieu, phe pham; may mac, thiet hi thue lump

1. COng chat Mtge giao phe

vu tip nhan van ban thong boo xix ly nguyen lieu, vat tu du thixa; phe lieu, phe pham; may mac, thiet bi thue, mugn caa to chic, ca nhan theo mau so 17/XL-HDCG/GSQL Phu Mc V ban hanh kern theo Thong tu s6 38/2015/TT-BTC thvc hien:

a) Tiep nhan van ban thong boo caa t6 chic, ca nhan va yen cau be sung thiling tin neu chua day du;

b) Truang hgp,tieu hay thi de xuat a Chi eve timing Chi cvc Hai quan phe duyet viec trvc tip giam sat tai van ban thong boo cua to chat, ca nhan;

c) Tien hanh giam sat viec tieu hay;

d) Khi ket that viec tieu hay, lap bien ban xac nhan viec lieu hay theo Ong quy dinh;

d) Luu tilt thOng boo cua t6 chirc, ca nhan va he so kern theo.

, 2. Truang., hop t6 nhan c6 van bantieu hay nguyen lieu, vat tu, phe lieu, phe pham, may m6c, thiet bi thue mugn trong qua trinhthvc hien hop Ong gia ding; tieu hay nguyen lieu, vat tu, phe lieu, phe pham Goa doanh nghiep the xuat, lieu hay nguyen lieu, vat tu, phe lieu, phe pham cua hoat Ong nhap nguyen lieu de san xuat hang h6a xuat khau, Ong chirc huang dan to chitc, ca nhan co van ban girl Chi clic Hai quan quan 1Y ye phuong an so hay, tieu hay, trong do nett ro hinh fink, dia diem tieu hay va thvc hien cac bucirc nhu khohn 1 Dieu nay.

, 3. Truang hap phat hien qua. Med han xix 19 theo quy dinh tai Ichoan 1 Dieu 64 Th8ng tu so 38/2015/TT-BTC, cOng claim lap bien ban vi pham de xfr 1ST

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theo quy dinh va tong hop, bao cao Chi cyc hieing Chi cue Hai quan de xuat kiem tra tinh hinh sir dung nguyen lieu, vat hr.

Dieu 20. Kiem tra tinh hinh sir clung nguyen lieu, Nit to 1. Tren co so bao cat), thu thap thong tin tai Dieu 17 Muc nay va cac

truing hop kiem tra theo quy dinh tai Khaki 1 Dieu 59 Thong to s8 38/2015/TT-BTC, ding chec dirge phan cong de xuat Chi cyc treeing Chi cue Hai quan lap ho so ban cao Cyc truing Cyc Hai quan ban hanh Quyet dinh kiem tra.

2. Trinh tu, thu Mc kiem tra, not dung kiem tra va xir ly ket qua kiem tra thyc hien theo quy dinh tai khoan 2, 4, 5, 6, 7, 8 Dieu 59 Thong tu se 38/2015/TT-BTC.

Dieu 21. Tiep nhan, kiem tra, xir ly blo cao quyet toan

1. Cong chirc dirge giao nhiem vu tiep nhan bao cao quy& toan caa to chirc, ca than nip thong qua He thong. Truang hop He thong chua he trg tiep nhan bap can quyet toan thi thgc hien tiep nhan thu cling theo mau bao cao so 15/BCQT-NVL/GSQL Phu lye V ban hanh kern theo Thong tu so 38/2015/TT-BTC, dong dau xac than (theo mau se 04 Phu lye 2 Quy trinh nay), ky ten, dong dau cong chile flop nhan, ghi ngay thang nam hap than.

Sau khi tier) nhan cong chirc dugc giao nhiem vu thus hien cac ding viec

a) Kiem tra xac dinh thai hart nip bao cao quyet loan cua to chirc, ca.

b) Kiem tra doi chieu thong tin tren bao cao quyet loan vii thong tin se lieu tren thong cila ca quan hai quan theo nguyen tac, tong tri gig khai ban Men to khai nhap khau nguyen lieu, vat tu va san pham xuat khdu voi tri gig Men bao cao quyet toan.

Truths hap 03,chire, nhan theo del chi Met lugng hang hoa, kheng theo tri gig thi hem tra dei chieu th8ng tin tren ban cao quyet loan vii thong tin chi tiet Itrong hang Ma tren He thong cea ca quan hai quan.

2. De xuat kiem tra bao can „guy& town de danh gig sir tun thu phap luat cfra to chire, ca than theo nguyen tac neu tai khoan 1 Dieu 22 Quy trinh nay.

3. Truing hop qua thai han nap ban cao quyet toan theo quy dinh nhung to chec, ca than chua nap, cling chirc duct giao nhiem vg bag cao Chi cue truing Chi cyc Hai quan thgc hien lan lugt cac buoy theo quy dinh tai khoan 1 Dieu 65 Thong tu s6 38/2015/TT-BTC.

Dieu 22. Kiem tra bao cao quyet than

‘1. Can cir lira chin bap cao quy& toan ctia tã chirc, ca. than de em tra bao gem:

a) Del vii doanh nghiep uu Men:

sau:

nhan;

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Tren co so a xuat dm Chi cue Hai quan quan 19 hoat dgng gia ding, san xuat xuat Ichau elm doanh nghiep uu tien, Cue Hai quan tinh, thanh phi) bao cao Tang cue Hai quan (qua Cue Gam sat quan 19 ve Hai quan) de quyet dinh vied hem tra chain nhat 15 ngay khi het han nip bao cao quyet town.

Cue Giam sat quan 19 ve Hai quan cht tri, ph& hop vii Cue Kiem tra sau thong quan va eat don vi lien quan trinh Tong cue truing Tong cue Hai quan phe duyet ke hoach kit tra pha hop ved quy dinh tai Dieu 25 Thong to so 72/2015/TT-BTC ngay 12/5/2015 dm BO Tai chinh va thong bao cho Cue Hai quan tinh, thanh phi) thus hien;

b) Doi vii the to dhird, ca nhan lchac:

b.1) Cac trubng hap kiem tra bao cao guy& toan theo quy dinh tai diem b.1 khoan 5 Dieu 60 Thong to se 38/2015/TT-BTC;

b.2) Cue Hai quan tinh, thanh pith xay dgng ke hoach kiem tra, bao cao Tang cue Hai quan (qua Cue Giam sat quan 19 ve Hai quan) chain nhat 30 ngdy ke tit ngdy het theyi han nip bao cao quyet town dm to chire, ca nhan. Tren co six bao cao dm Cue H6'1 quan tinh, thanh phi va ke hoach kiem,tra sau thong quan, thanh tra hang nam dm Tang cu Hai quan, ket qua da kiem tra tinh hinh sir dung, kiem tra bao cap quyet than (nett co), Cue Giam sat Tian 19 ve Hai quan bao cao Tang cue tn.rodig Tang cue Hai quan phe duyet ke hoach kiem tra va thong bao cho Cue Hai quan tinh, thanh pho thus hien.

Viec hem tra bao cao quy& town theo quy dinh tai diem b.2 khoan nay phai pha hop vii nguem lye tai don vi va chu ky kiem tra dinh gia kheing qua 05 nam doi vii mgt to &de, co. nhan.

2. Tren co so bao cao, xuat caa Gong eh& dirge giao nhiem vu hoac tir ke hoach dirge Tong eve Hai quan phe duyet, Chi cue truing Chi cue Hai quan lap he) so bao cao Cue trixemg Cue Hai quan ban hanh Quyet dinh kiem tra.

3. Trinh tu, thu tue kiem tra, not dung kiem tra va xir 19 ket qua Hem tra thud hien theo quy dinh tai khoan 2, 4, 5, 6, 7, 8 Dieu 59 Thong to so 38/2015/TT-BTC.

PHAN IV

THEO WC HAI QUAN DIN TU. DOI VOL HANG HOA TAM NHA: P, TAI XUAT, TAM XUAT TAI NHAP

, Deal 23. Thu tut hai quan vii hang boa tam nhap tai xuat, tam xuat tat nhap

1. Quy trinh thu thehai quan dgi vii hang hoa tarn nhap tai xuat, tam xuat , tai nhap thud hien nhu vii hang hoa xuat khau, nhap khan theo hey ding mua ban quy dinh tai Phan II Quyet dinh nay.

2. Quy trinh thu tue chuyen tieu thu not La, thay doi mud dich six dung:

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thge hien theo quy dinh tai khoan 3 Dieu 21 Thong to se 38/2015/TT-BTC.

3. Sira dai thong tin quan ly to khai tam nhap tai xuat, tarn xuat tai nhap:

Trong qua trinh Mut hien thiltue tam nhap tai xuat, tam xuat tai nhap truing hop nguoi khai hai quan c6 de nghi gia han then gian tam nhap tai xuat, tam xuat tai nhap, thay del so Luang hang hoa hen ti khai xuat khau, nhap khau hoae so luting xuat khau, nhap khau time t8 thong qua viec giri thong tin Ti khai be sung thong tin quan 19 hang TNTX, TXTN (bang nghiep vu TIB/TIA) thi ding chirc dugc phan cong thuc hien nhu sau:

a) Tiep nhan va kiem tra ha sa khai be sung eta nguoi khai hai quan theo quy dinh tai Dieu 20 Th6ng to so 38/2015/TT-BTC va cac van ban phap luat co lien quan ;TM thong tin tren He thong. Tren ca so ket qua Iciem tra, de xuat Chi cuc fru:Ong chap nhan/thong chap nhan viec khai MO sung to khai;

b) Sau khi Chi cue truing phe duyet hinh thith xir ly d6i ved not dung be sung oh nguoi khai hai quan thi thgc hien nhu sau:

b.1) Truing hop khong chAp nhan not dung khai be sung: thong bao cho nguoi khai hai quan thong qua nghiep vu CTI (ma I);

b.2) Truing hop chap nhan not dung be sung: th8ng bao cho nguoi khai hai quan bang nghiep vu CTI (ma R); ding then sir dung chirc nang CNO/CNO11 Men He thong VNACCS/VCIS de ghi nhan se to: khai be sung. Luu 01 ban chinh van ban de nghi khai be sung Ming he so b8 sung.

4. Huy so lugng cua to khai tam nhap, tam xuat bay sau thong quan

Sau khi hay ti khai theo quy dinh tai diem b.1.4 khoan 2 Dieu 22 Thong hr so 38/2015/TT-BTC, c8ng chirc hai quan thtre hien viec hi:1y luting hang nhu sau:

a) Sir dung nghiep vu TIB/TIA de dieu chinh "SO lugng da tai xuailtai nhap" bang voi "Se Itmmg ban dau" cua tang thing hang tren to khai (dam bao "Se luting con lai" Men to khai tam nhap, tam xuat bang 0);

b) Sir dung nghiep vu CTI de ghi nhap 19 do dieu chinh luting va phe duyet de cap nhat luting hang Men He thong.

5. Khed phuc se lugng cua to khai tam nhap hoc tarn xuat sau khi hay to khai tai xuat hoac tai nhap:

Sau khi hay to khai theo quy dinh tai diem b.1.4 khoan 2 Dieu 22 Thong to so 38/2015/TT-BTC, c8ng chirc hai quan thtrc hien khoi plum luting hang nhu sau:

a) Sir dung nghiep vu TIB/TIA kh6i phue lugng hang twang Ung;

b) Sir dung nghiep vu CTI phe duyet va cap nhat Luang hang tren He thong.

Luu Viet khoi phe luting hang tren ti khai tam nhap tai xuat, tam xuat tai nhap Men He thing chi c6 the that Men dugc trong yang 6 ngay lam viec ke

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to ngay lugng hang ten to khai tam nhap hoac tam xuat da dugc Mix het. Truerng hap He thong kitting ho trcy khen phac so lugng theo you cau thvc te, huemg dan ngtrai khai hai quan time hien khai bao hai quan ten to khai hai quan giay. Sau 'chi thOng quan cho to khai hai quan giay, cap nhat so to khai hai quan giay thay the, cho to khai tai xuat hoac tai nhap vao khai hai quan tam nhap hoac tam xuat ban dau thOng qua nghiep vu CNO/CNO11. Viec theo dOi lugng hang tai xuat thvc hien ngoai He thong.

Dieu 24. Quin lir, theo deli hang hoa tam nh4p tai xuat, tam xuat tai nhap

1. Chi cue Hai quan not dang 1ky to khai tam nhap tai mat, tam xuat tai nhap thgc hien kiem tra, ra sok tinh trang coo 16 hang tam nhap tai xuat, tam xuat tai nhap qua died han chin lam thtit tac tai xuat, tai nhap (stir dung nghiep vu ITI) Mr ly theo quy dinh tai Dieu 83, Dieu 84 ThOng to 38/2015/TT-BTC. Truang hap het thai han tai xuat thi He thong se earth bao bang dau

2. Chi eve Hai quan nai ma to khai tai xuat theo d5i cac 16 hang da lam thil tie tai xuat nhung chua qua khu we giam sat hai quan tai cua khau xuat (stir dung nghiep vu ITF va/hoac clam nang "H. Theo deli teeing thai tb khai" tren He thong e-Customs), ngay sau klu qua died han clang 1c5i van chuyen cua ngueri khai hai quan va da doge co quan hai quan chap nhan ma ehua ea thong tin xac nhan hang da van chuyen den diem dich dm Chi myc Hai quan cira khau tai xuat thi hai ben phed hop trao doi thong tin do' xac nhan ye firth tang du 16 hang hoac thuc hien the bien phap troy tim theo quy dinh. Thac hien tuong to \Tea truonghyp tai nhap.

Dieu 25. Giam sat hai quan doi veil hang h6a tam nhap tai xuat, tam xuat tai nhap

Viec giam sat hai quan thy° hien theo huong dan tai Phan V quy trinh nay doi ved ding phuong thirc van ehuyen tucmg timg.

Rieng doi vol to khai tai xuat cua loci limb kinh doanh tarn nhap tai xuat da dugc thong quan, hang hem da dua vao khu vac giam sat hai quan nhung ehtra xac nhan hang da qua khu vac giam sat hai quan tren thgng ma ngtrgi khai hai quan c6 nhu eau thay doi dia diem xuat hang (thay doi tieu chi "Diem dich cho van chuyen bao thue" tren td khai), cua khau xuat; xuat khau tong phan theo cac dia diem xuat hang hoac cua khau xuat khac nhau thi thvc hien nhu sau:

1.Truerng hap thay dOi dia diem xuat hang nhung khOng lam thay doi cfra khau xuat

a) Trach nhiem cua hai quan dia diem xuat hang ban dau

a.1) Can di tren van ban thOng bao thay dei dia di8m xuat hang dm ngtreri khai hai quan va van ban co quan c6 tham quyen theo quy dinh (neu co), eong chtith giam sat kiem tra yeu eau va de xuat Chi cac truerng Chi cue Hai quan phe duyet;

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a.2) Sau lchi, Chi cue truang phe duyet, ghi nhan thong tin sira va chuyen thOng tin ve t& khai den dia diem xuat hang mei theo y@u cau cua nguOi khai hai quan thOng qua chirc nang "F. Chuyen Oa diem giam sat" tren He thong e-Customs;

a.3) Niem phong hang h6a va lap Bien ban ban giao theo Mau 10/BBBG/GSQL Phu lye V ban hanh kern Thong to so 38/2015/TT-BTC giao ngueri khai hai quan van chuyen den dia diem xuat hang mad;

a.4) Luu ho so, van ban thOng bao thay dia diem xuat hang va van ban ca quan c6 tham quyen theo quy dinh (then co).

b) Trach nhiem cfra hai quan dia diem xuat hang mai: thyc hien hai bao khi hang h6a da den dia diem xuat mei va thyc hien vies giam sat theo huang dan tai Phan V quy trinh nay.

, 2. Tmerng hop thay dia diem xuat hang clan den thay dal dm khan xuat theo quy dinh tai khoan 3 Dieu 82 ThOng to s8 38/2015/TT-BTC

a) Trach nhiem cira Chi cyc Hai quan not clang 14 to khai

a.1) Can dr tren van ban th8ng bao thay d6i dia diem xuat hang thia ngued khai hai quan va van ban ca quan co tham quyen theo quy dinh (neu co), c8ng chirc duqc giao nhiem vu kiem tra yeu can va de xuat Chi cue tnxong Chi cyc Hai quan ph& duyet;

a.2) Sau khi Chi cyc truong phe duyet, ghi nhAn thong tin Aim den va chuyen thong tin ye to khai den dia diem xuat hang mai theo yeu cau cua ngueri khai hai quan thong qua chirc nang "F. Chuyen dia diem giam sat' tren He thong e-Customs, thing thai ghi nhan thong tin sira dth ye dm khau xuat va dia diem xuat hang mai tren to khai tai xuat thOng qua nghiep vu CNO/CNO11.

b) Traub nhiem oda Chi, cue quan cita khau xuat ban dam Can dr van ban cho phep thay dOi khau xuat cila Chi cyc Hai quan not dang kY to khai, thyc hien them phong hang thia va lap Bien ban ban giao theo Mau 10/13BBG/GSQL Phu lye V ban hanh kern theo Thong to SO 38/2015/TT-BTC giao ngueri khai hai quan van chuyen den dm khau xuat mod;

c) Trach nhiem dm Chi cue Hai quan cfra, khan xuat mod: thyc hien hen bao cho Chi .cyc, quan Hai khau xuat ban dau va thyc hien giam sat theo huong dan tai Phan V Quy trinh nay.

3. Truong hop xuat khau,timg phan theo cac din diem xuat hang nhung kheng lam thay dei cita khdu xuat

Tnrong hop sau khi dua hang vao khu,v‘rc giam sat hai quan tai dia diem xuat hang nhung,ngueri khai hai quan chi xuat khau duct mkt phan cua 18 hang tai dia diem xuat hang dal dang Icy tren to khai, phan con lai se duce xuat khau tai dia diem xuat hang khau tin thyc hien nhu sau:

a) Trach nhiem ctia hai quan dia diem xuat hang ban dku

a.1) Can cu tren van ban de ughi thay dei dia diem xuat hang cho mkt

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phan luong hang thuc to khai tai xuat cua nguai khai hai quan va van ban cila co quan c6 tham quyen theo quy dinh (neu c6), ding ditto giam sat kiem tra yen cau va de xuat Chi eye truang Chi coc Hai quan phe duyet;

a.2) Sau khi Chi coc twang duyet, thuc hien giam sat luting hang boa da thy° to xuat khau tai dia diem xuat ban dau, niem phong va lap Bien ban ban giao luong hang con lai den dm diem xuat hang mei theo Mau so 10/BBBG/GSQL Phu lac V ban hanh kern theo Thong to so 38/2015/TT-BTC;

a.3) Sau khi c6 hai IA° hang hoa cua hai quan dia diem xuat hang mai, that hien xac ratan hang qua khu vire giam sat tren He thong cho town b0 lo hang.

b) Trach nhiem cua hai quan dia diem xuat hang mori: thuc hien viec giam sat theo huong dan ta1Phan V quy trinh nay va thuc hien hal bao khi hang hem dal xuat khau tai dia diem xuat mai.

4. Tnzeing hop xuat khau tang phan‘ theo cac dia diem xuat hang nhung lam thay dei cua khau xuat

Truemg hop sau khi dim hang vao khu vac giam sat hai quan tai dia diem xuat hang, nhung khai hai quan chi xuat khau dugc melt phan lo hang tai dia diem xuat hang da dang ky tren to khai, phan con lai se dugc xuat khau tai dia diem xuat hang thuc met cua khau xuat khac thi thuc hien nhu sau:

a) Trkh nhiem cua Chi cue Hai quan nai dang V16 khai

a.1) Can cir tren van ban thong bao thay doi dm khan xuat cho 1 phan luting hang thuec to khai tai xuat cua ngtrea khai hai quan va van ban ca quan co tham quyen theo quy dinh (nen co), tong chirc dugc giao nhiem vu ki6m tra yeu cau va de xuat Chi clic truemg Chi eye Hai quan phe duyet;

a.2) Sau khi Chi coc trueng phe duyet, ghi nhan luting hang du Men xuat lchau tai cua khau xuat/dia diena,xuat hang ban dau va cua khau xuat/dia diem xuat hang mai tit to khai tai xuat thong qua nghiep vu CNO/CNO11.

b) Trach nhiem cua hai quan caa khau xuat ban dau

b.1) Can Cu van ban cho phep thay del cua khau xuat cho 1 phan luong hang dm to khai tai xuat cua Chi clic Hai quan nai clang Ic9 to khai, thuc hien giam sat luting hang boa 'mat tai cua khau xuat ban dau;

b.2) Huang clan nguiti khai hai quan khai bao to khai van chuyen clOc lap de van chuyen Wong hang con Jai den dm khau xuat mei. Chi cac Hai quan cua khau xuat ban dau thuc hien the) tic hai quan cho to khai van chuyeM dQc lap theo huong clan tai Dieu 41 Phan VI Quy trinh nay;

b.3) Xac nhan hang dA qua khu vac giam sat choyoan 1'016 hang, trong do ghi nhan ro luong hang da xuat khau qua dua khau xuat ban dau, Laing hang se xuat khau qua cua khau xuat mad va so to khai van chuyen dOe lap den cua khau xuat moi dal due ph8 duyet

c) Trach nhiem cua hai quan cua Ichau xuat thuc hien viec giam sat theo hkeng dan tai Dieu 41 Phan VI Quy trinh nay.

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PHAN V

GIAM SAT HAI QUAN DOI VOI HANG HOA XUAT KHAU, NEW' KHAU DUA VAO, DCA RA, LI.IU Glif TRONG DTA BAN HOAT

DONG HAI QUAN; PHUONG TIEN VAN TAI NEO DAU, DUNG DO TRONG DIA BAN ROAT BONG RAI QUAN

Muc 1 Quy dinh chung

Dieu 26. Si twang, phym vi dp dung

1. Bei timing giam sat hai quan tai quy dinh nay la:

a) Hang hoa xuat khan, nhap khau, qua canh (g9i tat IA hang hea XNK) duo vao, dun ra, km gift trong khu vac kho, bai, cong, dia diem thong quan hang boa xuat khan, cith khau thuee dia ban boat dOng hai quan quy dinh tai Dieu 3, Dieu 4, Dieu 5, Dieu 6, Dieu 8 Nghi dinh se 01/2015/ND-CP cua Chinh phi;

b) Phuong tien van tai xuat canh, nhap canh dung, do, neo dau trong dia ban hog doting hai quan.

2. Quy trinh nay ap dung cho can b0, ding chirc hai quan that hien cong tat giam sat hai quan tai:

, a) Khu vac kho, bai, thug, dia di6m thong quan hangr hoa xuat khan, dm !Mau cluemg be, throng song, throng they nei ga duong sat lien van quoe te;

b) Khu vut kho, bai, tang, dia diem thong quan hang hea xuat khan, dm khau throng bien, throng hang khong, kho hang khong keo dai.

Truemg hgp chug co He thong lc& n6i veri doanh nghiep kinh doanh kho, bai, cong: giao Cue trueing Cue Hai quan tinh, thanh pho chi dao Chi cue Hai quan xay chmg quy the phoi hop gifia Chi cue Hai quan cira khau va doanh nghiep kinh doanh kho, bai, cong de trien khai Quy trinh nay.

TruOng hgp da co He tilting ket not yeti doanh nghiep kinh doanh kho, bai, cong, cong tat giam sat hai quan that Men theo quy dinh tai Dieu 34 Nghi Binh s6 08/2015/ND-CP, Dieu 52 ThOng to s6 38/2015/TT-BTC.

Dieu 27. Nhi?in vu giam sat

1. Thac hien theo quy dinh tai diem a, diem d, diem d khoan 3 Dieu 34 Nghi dinh s6 08/2015/ND-CP; diem c.2 khoan 1, diem c.2 khoan 2 Dieu 52 Thong to so 38/2015/TT-BTC va can nhiem vu khac có lien quan den cong tac giam sat hal quan do Chi cue truOng Chi cue Hai quan quyet dinh

2. Viec b6 tn. lac Wong lam nhiem vu giam sat hai quan theo Quy trinh nay ,(DOUTO/B0 phan...) do Cue truang Cue Hai quan tinh, thanh phO xem xet quyet dinh cu the phii hgp voi dia ban, dieu kien va nhiem vu cua tang Chi cue Hai quan.

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Dieu 28. Can dr de xac ain't hang him xuat khan, nhap khan du dieu kien qua khu vtrc giam sat

1. Bed voi hang hoa xuat khan: To khai hai quan da duce xac nhan thOng quan, giai phong hang.

2. DOI voi hang hoa nhap lchath: To khai hai quan hang h6a nhap khau da dugc thong quan hoac giai phong hang hoac dua hang v8 bao quan hoac dim hang ye dia diem kiem tra hoac dugc phep dua ra lchoi khu vge giam sat hai quan doi voi hang hoa nhap khau duce mien thug, khong chin thug, co so tien thug phai nOp bang khong hoac dugc an hart thug 275 ngay do Chi cgc Hai quan cirth khau kiem tra thgc t6 (kiem hoath() theo de nghi ula Chi cgc Hai quan nai clang kY to khai (hang hoa du dieu kien dirge dua ra khOi khu vgc giam sat hai quan)

3. Dei voi hang hoa xuat khau, nhap khau phai niem phong hai quan: Ngoai dieu kien quy dinh tai khoan 1, khoan 2 Dieu nay, sau khi kiem tra them phong hai quan, xac nhan ten bien ban ban giao (dei voi hang h6a xuat khau) hoac niem phong, lap bien ban ban giao (doi voi hang nhap khan dua ra tang), phai co xac nhan cua tong chiic hai quan tren He thong e-Customs.

Nguai khai hai quan in danh sach container, danh sach hang hoa khi da dap (mg ado dieu kien tai khoan 1, khoan 2, khoan 3 Dieu nay. Truang hop neu tai khoan 3 Dieu nay, tong chge hai quan in danh sach container hoac danh sach hang h6a khi ngued khai hai quan hoac ngtrai van chuyen yeu cau.

Dieu 29. Giam sat bang camera

Tai nhang Chi cgc Hai quan cua khau da duce tang bl thOng camera giam sat, ding tac giam sat hai quan thgc hiOn theo quy dinh eta Tong cue Hai quan

Dieu 30. Hang hoa xuat khan, nhap khan dua vao, dua ra khu vtrc tang, kho, bai, cira khan

1. Hang hem xuat khan dua vao khu vuc tang, kho, bai, cira khau gom hang h6a xuat khau da lam thil the hai quan, hang h6a dua vao de lam thil Ate hai quan.

Hang hoa xuat khau dua ra khu vgc tang, kho, bath aim khau vao nOi dia gem hang h6a quy dinh tai khoan 5, khoan 6, khoan 7 Dieu 52 Thong to so 38/2015/TT-BTC; hang hoa xuat khau da dua vao Ulu vge tang chin lam thil tuc hai quan duce de nghi dua ra Mani khu vgc tang, lcho, bai, cixa khau.

2. Hang boa nhap khau dua vao khu vgc cang,,kho, Qua khau gOm hang hoa nhap khau da xuang tir phucmg tien van tat de lam thil tuc hai quan tai Chi cue Hai quan cira khau hoac tai dia diem lam thil the hai quan Ichae.

Hang hoa nhap khau dua ra khu vuc tang, kho, bat, cira lchau Om hang hOa nhap khau du dieu kien dugc dua ra khOi khu vvc giam sat hai quan.

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Myc 2

Giam sat hang hoa xuAt khan dua vao khu vixc cang bien, cang thay not cang hang hia wit khau, nhOp khan dime thanh rip trong not

can hang khong, kho hang khong keo dai

DiYu 31. Nguyen tic glim sat

1. Can cu chimg tit do ngtred khai hai quan hoac ngtrbi van chuyen xuAt trinh, co quan hai quan xac nhan hang da qua khu vvc gam sat hai quan. Ngtred khai hai quan hoac ngued van chuyen chiu trach nhiem thvc hien cac quy dinh tai Khoan 1 Dieu 52 Thong to so 38/2015/TT-BTC.

Trong trueng hop co thong tin hang h6a chua tap ket trong khu vvc giam sat Mai quan, ca quan hai quan tien hanh kiem tra va xir 15/ theo quy Binh hien hanh.

2. Khong thvc hien gram sat trvc flop Gila cang chtic Hai quan tai tong cang: Trubng hop Chi cue Hai quan cua khau da throe trang 1)1 He thong giam sat bang camera thi thvc hien theo quy dinh Tong cue Hai quan.

Dieu 32. Thil tyc kiem tra, xac nhtin

1. Truemg hop khai hai quan dien

a) Sau khi tie)) nhan Danh sach container theo mitt so 29/DSCT/GSQL Phu Ivc V ban hanh kern theo Thong to so 38/2015/TT-BTC (sau day gei IA Danh sach container) hoac Danh sach hang hoa theo matt se 30/DSHHJGSQL Phu luc V ban hanh kern theo Thong to se 38/2015/TT-BTC (sau day g9i la Danh sach hang hoa) hoac Thing bao phe duyet khai bao van chuy8n tir nsueri khai hai quan hoac ngueri Van chuyen, cang chi:re hai quan cira khau xuat su dung may doe ma vach kiem tra thong tin ma vach in tren Danh sack container, Danh sach hang h6a, Thong bao phe duyet khai bao van chuyen; kiem tra, doi chieu thong tin tren phan mem doe ma vach voi dank sach container, dank sach hang hoa do ngued khai hai quan hoac ngued van chuyen xuat trinh (khong deli chieu thvc to hang Ma xuat khau):

a.1) Kiem tra s6 to khai hai quan, trang thai to khai hai quan (thong quan, giai ph6ng hang - duct phep xuat hoac chua thOng quan, giai phong hang -khong duct phep xuat);

a.2) Kiem tra se) hieu container, s6 luong container (doi ved hang hoa chuyen cher bang container) hoac se luong kien hang (doi ved hang le).

Ltm)'/: doi vied hang h6a xuat khan qua duemg hang khong, ding chirc hai quan chi can cu vao chimg tir do ngued khai hal quan hoac ngued van chuyen xuAt trinh neu tai diem a khoan 1 Dieu nay va thong tin tren He thong de xac Man hang qua khu vvc giam sat.

Tnreing hop thong tin ve tong luong hang hoa tren thOng, cac chimg ter do ngued khai hai quan xuat trinh c6 six chenh Lech bat thuong v6i thOng tin

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ye trong Wong hang h6a hen cac chimg to khae do co quan hai quan thu thap duce va 15 hang co kha hang vi pham phap luat, ding chirc hai quan de xuat Chi cue truerng Chi cue Hai quan tam dung due hang qua khu vire slam sat theo quy dinh t4 Dieu 14 Quy trinh nay. Chi cue tnr&ng Chi cue Hai quan chin moi chi phi phat sink lien quan den lo hang trong truemg hop khong phat hien vi pham.

b) Xir 19: kat qua kiem tra:

b.1) Neu kat qua kiem tra phir hop: cong chire hai quank9- ten, &mg dau cong chizc, xac nhan len Danh sach container hoac Danh sach hang hoa hoac Thong bao phe duyet khai bao Van chuyen; giao ngued Ichai hai quan hoac ngued van chuyen chuyen cho doanh nghiep kinh doanh kho, bai, tang xep hang len phuong tien van tai xuat khau;

b.2) Neu ket qua kiem tra kW:mg phit hop:

b.2.1) Huy xac nhan tren He thong (trong truemg hop dal xac nhan);

b.2.2) Trueng hop khi lam thu tnc hai quan xuat khau chua c6 so hieu container hoac so hieu container co thay d& so vol khi clang Icy to khai hai quan hang hoa xuat khau thi that hien theo quy dinh tai diem a.5 khoan 3 Dieu 20 Thong to s6 38/2015/TT-BTC;

b.2.3) Bao cao Chi cue truang xac minh lam rO va xix ly theo quy dinh (nett c6 vi pham), ding thai thong bao cho doanh nghiep kinh doanh kho, bai, tang IchOng xep hang len phuang nen van tai.

c) Trulang hap thiet bi ma each g4p six c8 hoac chua dirge trang bi may doe ma vach, ding chat hai quan de nghI ngirai khai hai quan hoac ngued van chuyen cung cap,s6 khai hai quan de,nhap so to khai hal quan vao He thong; kiem tra, doi chieu thong tin hen He thong v6i Danh sach container, Darih sach hang hoa, Thong bao ph&

xuat khai bao van chuyen do, ngued. khai hai quan

hoac riguiri van chuyen xuat trinh (khong doi chieu thus to hang hoa xuat khau) theo huOng clan tali diem a khoan 1 Dieu nay va xir 19 theo huong dan tai diem b khoan 1 Dieu nay.

d) Xir 13/ khi He thong gap sir c8:

Truang hop He thong gap sir ea), ding chile hai quan khong that hien duce viec hem tra, xac nhan theo throng dan tai khoan 1 Dieu nay, viec xir 13/ thuc hien nhu sau:

d.1) Neu khong kiem tra,, xac nhan dugc thong tin tren thOng e- Customs thi tong chi:re tra ciru, kiem tra thong tin teen He thOng VNACCS;

d.2) Neu khans hem tra, xac nhan dirge thong tin tren He thong VNACCS thi van cho phep hang h6a xuat Ichau tren ca so ho so hai quan do ngued khai hai quan hoac ngueci van chuyen xuat trinh. Viet kiem tra, xac nhan dugc thy° hien ngay sau khi He thong dugc phut hoi.

2. Throng hop khai hai qua tren ha so giay

COng chirc hai quan tai cuc khau xuat kiem tra thong tin tren to: khai hai 45

quan do ngtrai khai hai quan hoac nguoi van chuyen xuat trinh.

a) Neu to khai hai quan da c6 xac nhan thong quan, giai phong hang dm ca quan hai quan not &Anglo/ to khai hai quan thi:

a.1) Ky ten, thing dau cong chuc, ghi nay, thing, nam vao 0 31 to khai hang hoa xuat khau;

a 2) Lap Danh sach hang Iiia du dieu kien qua khu vhc giam sat hai quan theo mau s8 07/DSHHG/GSQL Phu bye 2 Quy trinh nay (sau day g9i la Danh sach hang hod du dieu kien qua khu vuc giam sat hai quan); ghi ro thong tin, ky ten, ghi ngay, thing, nam va dong dau cong chirc van Danh sach hang hem du dieu kien qua khu vvc giam sat hai quan; tra tai to khai hai quan va Danh sach hang du dieu kien qua khu \Toe giam sat hai quan de ngtred khai hai quan hoac nguth van chuyen xuat trinh cho Doanh nghiep kinh doanh kho, bzi, cang cho phep dua hang vao khu each ly hoac xep hang len phut:mg tien van tai xuat khan.

b) Neu to khai hai quan chin co xac nhan thong quan, giai phong hang cua ca quan hai quan nai dang 10/ to khai hai quan thi khong cho phep hang hoa xuat khau; bac cao Chi eve trueng xac minh lam ro va xiz ly theo quy dinh (neu co vi pham).

3. Doi voi to hang, xuat khan phal them phong hai quan, cling tic hai quan tai khau xuat kiem,tra niem phong quan, xac nhan vao bien ban ban giao (neu co) va thtyc hien h8i bao theo quy dinh.

4. Doi vol hang, h6a thuOc to hang xuat khau thuae Danh sach container, kien hang phai soi chieu phat hien c6 dau hieu vi pham, cong chide hai quan thoc hien theo huong din tai diem b khoan 2 Dieu 4 Quy trinh nay.

Mee 3

Giant sat hang boa xuat khan dui vao khu vtyc cira khan difiing be, during song, dirang sat lien yen gam to

Dieu 33. Nguyen tic giim sat

1. Chi cue Hai quan cua khdu chi xac than hang hoa qua khu vuc giam sat hai quan hen He thOng lchi hang h6a van chuyen qua hien giai.

2. Truing hop khai tren to khai hai quan giay, cong chide hai quan Icy ten, dong dau cong chirc, ghi ngay, thing, nam vao o se) 31 - "Xac nhan cua hai quan giam sat" dia to khai hal quan xuat khau.

Dieu 34. Thu tuc kiem tra, xac nhan

1. Truang hop khai hai quan then tic

a) Cling chide hai quan tai cua khau xuat tiep nhan Danh sach container hoac Daub sach hang h6a hoac Thong boo phe duyet khai bac van chuyen to nguai khai hai quan hoac nguoi van chuyen;

46

b) Sir dung may dee ma vach kiem tra ma vach in tren Danh sach container, Danh sach hang hoa, Thong bao phe duyet khai bao van chuyen; kiem tra, den chieu thong tin tren phan mem dee ma vach voi dash sach container, dank sach hang hoa, thong bao phe duyet khai bao van chuyen va thuc to tinh trang ben ngoai hang hoa xuat khan:

b.1) Kiem tra se) to khai hai quan, trang thai to khai hai quan (thong quan, giai phong hang - duce phep xuat hoac chua thong quan, giai phOng hang - khong duce phep xuat); kiem tra tang thai cda thOng bao phe duyet khai bao van chuyen;

b.2) Kiem tra so hieu container, s6 lugng container (d6i ved hang Ma chuyen ch& bang container), so lucmg kien hang, phuong tien cher hang (doi ved hang long, hang red, hang le).

c) Xir 19 keit qua kiem tra:

e.1) Neu keit qua kiem tra ph(' hop: tong elnic hai quan giam sat hang hoa than xuat qua bien giai hoac giam sat hang Ma x6p ten phuong tien van tai xuat qua bien giai;

c.2) Neu ket qua kiem tra Ichong phu hop (ter khai chua duce thong quan, giai phong hang, hang Ma chua duce phe duyet khai bao van chuyen hoac cac thong tin tren,danh sach container, dank sach hang h6a khang nhin hop ved thong tin tren Hethong, kh6ng pha hap Nth than to hang hoa xuat khan) thi:

c.2.1) Thuc hien hoy xac nhan tren He thong (trong trubng hgp da xac nhan);

c.2.2) Khong cho phep hang hoa xuat lchAu; bao redo Chi cue tithing Chi eye Hai quan xac minh lam r6 va theo quy dinh (neu c6 vi pham).

d) Truang hop thiet ni ma vach gap six c6 hoac chua duce tang bl may doc ma vach, eong, chirc hai quan de nshl nguei khai quan hoac non:A van chuyen cung cap,s6 khai hai quan do nhap so lchai hai quan vao He thong; kiem tra, doi chieu thOng tin ten He thong veil Danh skit container hoac Danh skit hang laOa hoac Thong bao phe duyet khai bao van chuyen do nguiri khai hai quan hoac ngueri van chuyen xuat trinh theo huong dan tai diem b khoan I Dieu nay va xu lY theo huong dan tai diem c khoan 1 Dieu nay.

d) Xit 19 khi He thOng gap str CO:

Tracing hop He thong gap sir c6, tong eh& hai quan IchOng thus hien duce viec kiem tra, xac nhan theo Mang dan tai khoan 1 Dieu nay, viee mit lY that hien nhu sau:

d.1) Neu Idning kiem tra, xac than duce th8ng tin ten He thcing ecustoms thi ding chile tra dm, kiem tra thong tin tren He th6ng VNACCS;

d.2) Neu khong kiem tra, xac nhan duce thong tin tren He thong VNACCS thi van cho phep hang boa xuat khau ten co sa ho so hai quan do ngubi khai hai quan hoac ngueri van chuyen xuat trinh. Viec kiem tra, xac nhan

47

dime thoc hien ngay sau khi He thong duet phut hei.

2. Tmang hop khai hai quan ten he so giAy:

Cling citric hai quan tai cira MIL xuat kiem tra, dai chik thong tin teen ter khai hai quan da c6 xac nhan thong quan, giai phOng hang Mia ca quan hai quan not dung ky to khai hai quan voi thirc to tinh trang ben ngoai hang 116a xuat khau:

a) Neu ket qua kiem tra, dai chieu phi hop thi:

a.1) Cong chttc hai quan giam sat hang hoa thoc xuat qua bien gied hoac giam sat hang h6a xep len phuong tien van tai xuat qua bien gieri;

a.2) Ky ten, &Mg dau tong chic, ghi ngay, thong, nam vao o 31 ter khai hang h6a xuat khau.

b) Neu ket qua kiem tra khong phi\ hop thi khong cho phep hang h6a xuat khau; bao cao Chi cue Mx:Ong Chi cue Hai quan xac minh lam to va xir ly theo quy dinh (lieu 06 vi pham).

3. Doi ved 18 hang xuat khan phai niem phong hai quan, ding chic hai quan tai cira lchau xuat kiem tra niem phong hai quan, xac nhan vao hien ban ban giao (neu c6) va thoc hien hoi bao theo quy dinh.

4. DM vtd hang hoa thuOc lo hang xuat khan thuec Danh such container, Men hang phai soi chieu phut hien co dau hieu vi pham, tong chim hai quan thoc hien theo huang dan tai diem b lchoan 2 Dieu 4 Quy trinh nay.

Myc 4

Giam sat hang hem nhap khan due vao, clua ra khu *tic cang bian, cang thily not dim, can hang boa xuat khan, nhap khan dirge thanh lap

trong not dim, cang hang khOng, kho hang killing keo dai

Dieu 35. Thu tic kiem tra, xac nhan

1. Doi vori 16 hang nhap khau phai niem phong hei quan, cong chic hai quan tai ciza khau nhap thoc hien:

a) Triremg hop phai niem phong hai quan theo quy dinh:

a.1) Niem phong hai quan (neu hang hoa niem phong duce);

a.2) Lap Men ban ban giao tren He thong thong qua chic nang "Bien ban ban giao". Truing hop hang hoa khong the niem phong duce theo guy dinh tai khoan 3 Diiu 52 Tilting to se 38/2015/TT-BTC thi cOng chic hai quan phai ghi ro tren Bien ban ban giao ten hang, so luong, chUng loai, ky, ma hieu va chipanh nguyen trang hang hoa kern theo Then ban ban giao (nu can).., In 02 ban Bien ban ban giao He thong; kY ten, dong dau ding chirc. Yeu cau dai dien doanh nghiep ky va ghi re ho ten. Ca quan hai quan luu 01 ban; giao 01 ban cling hang hoa cho dai dien doanh nghiep van chuyen den dm khau xuat.

Twang hop khong thoc hien duce vice lap Bien ban ban giao teen He 48

thOng tin thvc hien lap Bien ban ban giao then Mau s6 10/BBBG/GSQL Phtt lye V ban hanh kern theo Thong to s6 38/2015/TT-BTC.

a.3) Xac nhan niem phong sau khi da lap Bien ban ban giao (bao gam ca truerng hop hang, hoa thuOc doi tugng niem phong nhung kh8ng the niem phong duce) tren He thong thong qua dire nang "Xac than niem phong hang hear;

a.4) Thuc hien viec in danh sach container hole danh skit hang hoa, chuyen cho nguai khai hai quan hole nguai van chuyen khi e6 yeu eau.

b) Truang hop lchong phai niem phong hai quan theo quy dinh: hiry yet cau phai niem phong hai quan tren He; thong thong qua chac nang "Be xuat/BO de xuat niem phong hang hoa". Thvc hien viec in danh sach container hoac danh sach hang h6a, chuyen cho nguai khai hai quan hole nguai van chuyen khi c6 yeu cau.

2. Truang hop khai hai quan dien VT:

a) Nei dung kiem tra:

Sau khi tiep than Danh sach container hole Danh sach hang hoa hale Thong bao phe duyet khai bao van chuyen to nguai khai hai quan hole nguai van chuyen, ding chile hai quan sir dung may d9c ma vach hem tra thong tin ma vach in Wen Danh sach container, Danh sach hang hoa, Thong bao phe duyet khai bao van chuyen; kiem tra, doi ehieu thOng tin tren phan mem doe ma vach yeti Danh sach container, Danh sach hang hem, Thong bao ph8 duyet khai bao van,chuyen do nguai khai hai quan hole nguai van chuyen xuat trinh (lchong doi chieu thve te hang hoa nhap khau)•

a.1) Klein tra so t6 khai hai quan, tang that to khai hai quan (du dieu kien dua ra khu vvc giam sat hai quan);

a.2) Klein tra so lieu container, so luong container (doi vai hang hoa chuyen cher bang container) hole trong luong hang (doi vai hang Long, hang rod) hoac so kien hang (doi vai hang le);

a.3) Cac earth bao eila He thews (neu co).

b) X& 131 kat qua kiem tra:

b.1) Neu ket qua iciem tra phit hop: cOng chile hai quan k5r ten, thing clau Gong chire, xac nhan len Danh sach container hole Danh sach hang hoa hoac Danh sach hang hoa kern theo Thong bao phe duyet khai bao van chuyen; giao nguai khai hai quan hole nguai van chuyen de xuat trinh cho doanh nghiep kinh doanh kho ba1i, tang tai tong cang/noi dua hang ra khOi khu vac giam sat hai quan;

b.2) Neu Vet qua kiem tra khOng phu hop thi:

b.2.1) Huang clan nguai khai hai quan thus hien tiep ode thu tut khi He thong canh bao trong truong hop sau day:

b.2.1.1) Truang hop hang h6a thuec to khai phai niem phong nhung chua thvc hien niem phong (chua e6 xac nhan da niem phong cua co quan hai quan): yeu cau nguai khai hai quan xuat trinh hang h6a de thvc hien niem phong. Sau

49

khi ea quan hai quan niem phong va xac nhan vao He th6ng, stir Mpg Danh sach container hoic Danh sach hang Ma co gall ma vach ban dau de thuc hien xac nhan hang da qua khu vvc giam sat UM He thong;

,b.2.1.2) Trudrng hop ma vach het hieu Ivc do phat sinh to khai b6 sung: yeu can ngtrai khai hai quan hoan thanh cac thd tut tai Chi cvc hai quan nai clang ky to khai de in lai Danh sach container hoac Danh sach hang hoa c6 gAn ma vach.

b.2.2) Thvc hien hily xac nhan tren He thing (trong truing hop da xac nhan);

b.2.3) Bao cao Chi eve truemg Chi cvc Hai quan de xac minh lam re va xix IY theo quy dinh (n'eu co vi pham).

c) Troang hop thiet bi ma vach gap su co hoac chua dugc trang bi may km ma vach, cong chire hai quan de' nghl nguai khai hal quan hoac nguari van chuyen cung cap so to khai hai quan de Map so to khai hai quan vao He thong; kiem tra, dOi Mien thing tin Men He thing voi Danh sach container hoac Danh sach hang hia hoac Thing bao phe duyet khai bao van chuyen do ngueri khai hai quan hoac nguoi van chuyen xuat trinh theo Mang din tai diem a khoan 2 Dieu nay va xir ly theo huong din tai diem b khoan 2 Dieu nay.

d) Truong hop He thing e-Customs gap sv co, cong chirc hai quan kitting thuc hien dugc viec kiem tra, xac Man theo huong din tai khoan 1 Dieu nay, viec xir ly thuc hien nhu sau:

d.1) Tra tiro thOng tin tO khai, trang thai to khai ten He th6ng VNACCS (thong qua nghiep vv ED/IDUITF);

d.2) Truing hop He thing VNACCS gap sir co thi lien he vol Bo phan h6 trg — Tong cue Hai quan (Help Desk) thong qua so dien thoai (04) 37824754, (04) 37824755, (04) 37824756, (04) 37824757.

Truing hgp to khai du dieu kien qua khu vvc giam sat, thuc hien xac nhan tren Danh sach container hoac Danh sach hang boa hoac Thong bao phe duyet khai bao van chuyen. Ca quan hai quan luu Danh sach container hoac Danh sach hang boa hoac Thing bao phe duyet khai bao van chuyen daco xac nhan, lap so theo doi va cap nhat vao He thong khi He thong dugc phut hai.

d) Doi val., hang hOa nhap khan qua cira khan during hang kheng, can cd vao Bien ban bat thuang do Doanh nghiep kink doanh kho, bai, Gang hang khOng lap khi phat hien bat thuang, thieu s6 luring hen, thixa s8 hong hen, kien hang khong co van don, bao bi rich va hoac thieu, thira trong luring... trong qua trinh kiem tra, dei chieu hang Ma nhap kho vii ban lucre khai hang hem (manifest), cOng chic hai quan tiep Man thing tin de trien khai thuc hien cac nghiep vu ere) lien quan theo quy dinh.

3. Truing hop khai hal quan hen hi so giAy:

Cong chim hal quan kiem tra thong tin tren to khai hai quan do nguoi khai hai quan hoac ngued van chuyen xuat trinh:

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a) Neu to khai hai quan da co xac than hang h6a du dieu kien duce dtra ra khoi lchu vvc giam sat hai quan thi:

a.1) KY ten, dong ddu ding chirc, ghi ngay, thang, nam vao o 36 tb khai hang h6a nhap khau;

a.2) Lap 01 Danh sach hang h6a du dieu kien qua khu vvc giam sat hai quan theo mau so 07/DSHHG/GSQL Phu lye 2 Quy trinh nay; ghi re thong tin, ky ten, ghi ngay, thang, nam va dong &Au ding chirc teen Danh sach hang hoa du dieu kien qua khu vvc giam sat hai quan; tra lai ter khai hai quan va Danh sach hang du dieu kien qua khu we giam sat hai quan de ngubi khai hal quan hoac nguai van ehuyen xuat trinh cho Doanh nghiep kinh doanh kho, bai, tang lchi dim hang ra Ichei khu we giam sat hai quan.

b) Neu to khai hai quan chua c6 xac nhan hang h6a du dieu kith duce dua ra Ichei khu vuc giam sat hai quan thi thong xac nhan vao 8 36 to khai hang h6a nhap khau; bao edo Chi cue throng Chi eve Hai quan xac minh lam re va xtr ly theo quy dinh (neu c6 vi pham).

4. D8i vai hang h6a thutie 18 hang nhap khan có canh bao do b0 phan soi chieu chuyen den thong qua Phieu ghi ket qua kiem tra qua may soi (theo mau so 03/KQSCT/GSQL, Phu lve 1 Quy trinh nay), cong chile hai quan thus hien theo hi/Ong clan tai. diem a lchoan 2 Dieu 4 Quy trinh nay.

Muc 5

Giam sat hang hem nhlip khan dua vao, dua ra khu vire eira khan dwerng bcfr, throng song, dwerng sat lien van pule to

Dieu 36. Thu tut kiem tra, xac nhh

1. Dai veri 16 hang nhap lchau phai niem phong hai quan, ding chirc hai quan tai cfra khau nhap thve hien:

a) Trubng hop phai niem phong hai quan theo quy dinh-

a.1)Niem phong hai quan (neu hang h6a niem phong dugc);

a.2) Lap bien ban ban giao ten He thong thong qua chirc nang "Bien ban ban giao". Trubng hop hang hOa kheng the niem phong duce theo quy dlnh tai khoan 3 Dieu 52 Thong tu so 38/2015/TT-BTC thi Gong chirc hai quan phai ghi re ten Bien ban ban giao ten hang, so lucng, chtng loai, 14T ma hieu va chip anh nguyen trang hang hoa kern theo Bien ban ban giao (neu can)., In 02 ban Bien ban ban giao th6ng; lcY ten, dOng dau ding ehttc. Yeu eau 41 dien doanh nghiep lcY va ghi ro h9 ten. Ca quan hai quan lu-u 01 ban; giao 01 ban cUng hang hea cho dai dien doanh nghiep van ehuy'en den etra khau xuat.

, Twang hop khOng thvc hien duce viec lap Bien ban ban giao tren He thong thi thue hien lap Bien ban ban giao theo mau so 10/BBBG/GSQL Phu lye V ban hanh kern theo Thong tu so 38/2015/TT-BTC.

51

a.3) Xac nhan da niem phong sau khi da lap Bien ban ban giao (bao gam ca trueing hop hang, him thuec doi tugng niem phong nhungIchOng the niem phong ape) tren thong thong qua chirc nang "Xac nhan niem phong hang hoa";

a.4) Thtrc hien viec in danh sach container hoac danh sach hang hi:5a, chuyen cho nguoi khai hai quan hoac ngtroi van chuyen khi c6 yeu cau.

b) Truong hop khong phai niem phong hai quan theo quy dinh: hay yeu cau phai niem phong hai quan ten He thong thong qua chirc nang "De xuat/B6 de xuat niem phong hang Ma". Thuc hien viec in dank sach container hoac daub sach hang h6a, chuyen cho nguOi khai hai quan hoac ngueri van chuyen khi c6 yeu can;

2. Trueng hop khai hai quan dien

a) Cong chirc hai quan tai dm khan nhap ti6p nhan Danh sach container hoac Danh sach hang hoa hoac Th8ng bao phe duyet khai bao van chuyen tir nguoi khai hai quan hoac nguni van chuyen;

b) Sir dung thiet bi ma vach kiem tra ma vach in tren danh sach container, danh sach hang h6a, thong bao phe duyet khai bao Van chuyen; kiem tra, dal chieu th8ng tin tren phan mem deo ma vach voi Danh sach container, Danh sach hang h6a, ThOng bao phe duyet khai bap van chuyen va thtm to tinh trang ben ngoai hang hoa nhap khau dua ra khu vuc giam sat hai quan:

b.1) Kiem tra se to khai hai quan, trang thai to khai hai quan;

b.2) Kiem tra se hieu container, se luting container (dei voi hang Ma chuyen chef bang container) hoac nguyen tang hang h6a (del voi hang long, hang rod, hang le).

c) Xir 132 ket qua kiem tra:

c.1) Neu ket qua kiem tra phi) hop: tong chat hai quan,giam sat hang Ma dua ra khu virc giam sat hai quan hoac giam sat hang Ma xep len phuong tien van tai dua ra khu vgc giam sat hai quan

c.2) Neu kat qua kiem tra khOng phi) hop thi:

c.2.1) Wrong clan ngtrei khai hai quan thgc hien tiep cac tha tuc khi He thOng canh bat) trong traemg hap sau day:

c.2.1.1) Truang hop hang hoa thwac to khai phai niem phong nhung chua thuc hien niem phong (chua 66 xac nhan da niem phong caa ca quan hai quan): y8u cau ngueri khai hai quan xuat trinh hang Ma de thgc hien niem phong. Sau khi co quan hai quan niem phong va xac nhan vao He thong, sir dung Danh sach container hoac Danh sach hang Ma c6 gan ma vach ban dau de thgc hien xac nhan hang da qua khu vue giam sat tren He th8ng;

Truimg hop ma vach het hieu Itrc do phat sink to khai b8 sung: yeu cau ngueri khai hai quan hoar thanh cac thin tuc tai Chi cut hai quan nai dang ky to khai de in lai Danh sach container hoac Danh sach hang h6a c6 gan ma vach.

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c.2.2) Thirc hien hily xac nhan tit He th6ng (trong truang hap da xac nhan);

c.2.3) Kheng cho phep hang hoa dua ra khu vire giam sat hai quan; bao cao Chi cue trueng Chi cyc Hai quan de xac mirth lam re va xit ly theo quy dinh (neu co vi pham).

d) Truong hop He Sang ma vach gap sir c6 hoac chua duce trang bi may doe ma vach, °Ong, chile hai quan de righi ngugi khai quan hoac nguai van chuyen cung cap ,s to khai hai quan de nhap so tä khai hai quan vao thOng; kiem tra, chieu thong tin trail He thong voi Danh sack container hoac Danh sach hang hoa hoac Thong bao phe duyet khai bao van chuyen do nguiai khai hai quan hoac ngubri van chuyen xuat trinh theo huong dan tai diem b khoan 2 Dieu nay va xtir ly theo hitting dan tai diem c khoan 2 Dieu nay.

d) Truang hop He thgng e-Customs gap sit c6, ding chirc hai quan khong thus hien duce viec kiem tra, xac nhan theo huong dan tai khoan 1 Dieu nay, viec xir lY thuc hien nhu sau:

d. I) Tra cuu thOng tin to khai, trang thai to lchai tren He thong VNACCS (thong qua nghiep vu IID/thX/ITF);

• d.2) Truang hop He thong VNACCS gap su c6 thi lien he v&i 1315 phan ho try — Tong cue Hai quan (Help Desk) thong qua so dien thoai (04) 37824754, (04) 37824755, (04)37824756, (04) 37824757.

Truang hop to khai du dieu kien qua khu vyc giam sat, thyc hien xac nhan tren Danh sach container hoac Danh sach hang hga hoac ThOng bao phe duyet khai ban van chuyen. Ca quan hai quan luu Danh sach container hoac Danh sach hang h6a hoac Thong bao phe duyet khai Liao van chuyen da co xac nhan, lap so theo doi va cap nhat vao He thOng khi thOng dugc phut hai.

3. Truang hop khai hai quan tren h6 so giAy•

Cong chitc hai quan tai cita khan nhap kiem tra, dot chieu thong tin tren to khai hai quan da có xac nhan du dieu kien dua ra khu vuc giam sat hai quan voi thirc to tinh trang ben ngoai hang h6a nhap khau.

a) Neu ket qua kiem tra, dot chieu phit hop thi:

a.1) COng chttc hai quan giam sat hang hoa dua ra khu vyc giam sat hai quan;

a.2) Ky ten, dang dau cong chitc, ghi ngay, thang, nam vao 8 36 to khai hang hoa nhap khan.

b) Neu ket qua kiem tra khOng phit hop thi khong cho phop hang h6a dua ra khu vyc giam sat hai quan; bao cao Chi cue trueng Chi cyc Hai quan de xac minh lam ro va xir ly theo quy dinh (neu c6 vi pham).

, 4. Doi veri hang hoa thugc,10 hang nhap khau ce, canh bao do be phan soi chieu chuyen den thong qua Phieu ghi ket qua Hem tra qua may soi (theo mau so 03/KQSCT/GSQL Phu 'pc 1 Quy trinh nay), cOng chirc hai quan thus hien theo hugng clan tai diem a khoan 2 Dieu 4 Quy trinh nay.

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Muc 6

Giam sit hang hia xuat khiu, nhip khan dua vao, dun ra khu vut cang, kho, bat, can khiu trong mot so truing hap dac thit

Dieu 37. Car truing hap hang h6a xuat khAu, nhip khau dua vao, dun ra khu vyc cang, kho, bai, cira khiu trong mot so trifling hap dic tha

1. Hang h6a quy dinh tai diem a.5 khoan 1, diem d khoan 2 Dieu 52 Th8ng tu se) 38/2015/TT-BTC.

2. Hang h6a quy dinh tai khoan 5, khoan 6, khoan 7 Dieu 52 Thong tu s6 38/2015/TT-BTC.

3. Hang boa xuat khau da dua vao khu vitrc cang, kho, bai, cfra khau chug lam thil tuc hai quan duce de nghi dua ra khu vac cang, kho, bai, cfra khau

Blau 38. Thu tuc kiam tra, vac nhin

1. Doi vai hang h6a neu tai khoan 1, khoan 2 Dieu 37 Quy trinh nay:

Tren ca sa van ban cua ca quan c6 tham quyen ve viec cho phep nhang 18 hang dua vao, dna ra khu vuc giam sat hai quan, cong chirc hai quan thtrc hien:

a) Lap 01 Danh sach hang hoa du dieu kien qua khu vuc giam sat hai quan theo m'au so 07/DSHHG/GSQL Phu ,luc 2 Quy trinh nay; ghi th8ng tin, IcY ten, ghi ngay; thang, nam va dong dau cong chfic tren Danh sach hang h6a du dieu kien qua khu v-hc giam sat hai quan; tra 13i Danh sach hang du dieu kien qua khu vuc giam sat hai quan de nguoi khai hai quan hoac ngueri van chuyen xuat trinh cho Doanh nghiep kinh doanh kho, bai, cang (doi vet hang h6a xuat khau, nhap khau qua clueing bien, throng hang khong) hoac cho cong chac hai quan de cho phep hang Wm xuat khau hok dua hang ra kh6i khu vac giam sat hai quan;

b) Lap .s6 theo doi hang qua khu vac gilm sat theo quy dinh. 2. D8i vai hang h6a neu tai khoen 3 Dieu 37 Quy trinh nay: a) Tren ca kr van ban de nghi coa nguoi khai hai quan dirge doanh nghiep

kinh doanh cang, kho, bat xac nhan 18 hang de nghi dua ra khoi cang la 18 hang xuat khau dua vao khu vuc cang chua lam tint tuc hai quan, lchong phai la 18 hang nhap khau, Chi chc Inning Chi eve Hai quan cira lchau phe duyet vao van ben de nghi cfm ngueri khai hai quan;

b) Thuc hien theo huOng din tai khoan 1 Dieu nay.

Muc 7

Giim sat dlii van phtrung tin vin tat mitt canh, nhip canh

Dieu 39. Clam sit dOi veri phifang tin vin tat trong diem

1. Vik be) tri cong cline hai quan ark hien giam sat true hap den vat

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phuang tien van tai nhapeanh, xuat canh chi ap dung dOi vai phuong tien van tai trong diem c6 yeu cau phai Om sat chat the trong thoi gian neo dau, dung do tai khu vuc giam sat hai quan do Chi eve truang Chi eve Hai quan quyet dinh.

2. Nhiem vu cna ding chue giam sat phuong ten van tai: Ngan ngira, Olt hien va xu 1Y cat hanh vi vi pham the quy dinh ve darn bao tinh nguyen tang tha hang hoa, cua phuong den van tai clang chiu sty giam sat quan ly dm co quan hai quan va hanh vi van chuyen trai phop hang h6a qua bien gieri; Ghi so Nhat ky giam sat phuong tien van tai.

Myc 8

Giant sat qua trinh xep cle• hang hia hang hia xuat khan, nhap khau tai khu vyc chuyen tai, sang man; giim sat qui trinh xep d6 hang Itha

hang hoa xuat khau, nhap khan tai khu vyc kho, bai, thing

Dieu 40. Giim sat qui trinh xep, dit hang boa xuat khan, nhap khau tai khu vcrc chuyen tai, sang man; earn sat qui trinh xep d& hang h6a xuat khau, nhap khau tai dia ban host dang hii quan

1. Then co sot thong bao bang van ban cila nguiri van Val hoac ding van de nghi sang man cua doanh nghiep xuat nhap khau ye ke hoach ehuyen tai, sang -man hang h6a XNK to tau XNC dang trong tied gian chin sa kiem tra, giam sat hai quan, DOi/TO Giam sat can ca vao tinh hinh cu the, cat thong tin khae nam dune de de xuat voi Chi the trueng Chi the Hai quan tang bien quyet dinh bien phap, phuang tit& giam sat trong qua trinh chuyen tai, sang man hang h6a XNK.

2. Tren ea so thong bao bang van ban cna doanh nghiep kinh doanh kho, cang ye ke hoach xep/da hang h6a XNK clang trong thai gian chin sir kiem

tra, giam sat hai quan, Del/To Giam sat can ea vao tinh hinh cu the, the thong tin khac nam dune 0 de xuat yea Chi clic tracing Chi clic Hai ,quan khan quyet Binh bien phap, phuong thire giam sat trong qua trinh xep/da hang hria XNK.

PHAN VI

QUY TRINH THU TUC HAI QUAN DOI VOI HANG BOA VAN CHUYEN CHIU Sir GIAM SAT HAI QUAN

Dieu 41. Hang hia khai Tb khai van chuyen dac lap

1. Trach nhiem tha Chi cite Hai quan not hang h6a van chuyen di

a) BIT& 1: Tip than, kiem tra, dang ksj, phan luang to khai van chuyen hang h6a

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a.1) He thong to dOng tier) nhan, kiem tra, huong clan (Wen co) cho nguai khai hai quan va cap so to khai hai quan sau khi nhan thong tin khai truare cua nguai khai hai quan;

a.2) He thong to dOng tiep nhan, kiem tra, huong dan (neu c6) va phan luring tra khai hai quan sau khi than th6ng tin khai chinh th(rc cua nguai khai hai quan Tnrerng hap ma phan kiem tra 1 - luring xanh, chuyen sang Buoc 3 cua Quy trinh; ) ? voi cac ma phan loai kiem tra 2 — luring yang, chuyen sang Buck 2 dm Quy trinh de thgc hien ti6p.

b) Buerc 2: Kiem tra ho sa van chuyen (dOi vai luring yang) b.1) Trach nhiem ega Chi cue trueing

b.1.1) Phan cong cho cong chdc thgc hien kiem tra ho so tren Man hinh quan 19 qua trinh x(r19 to khai van chuyen ICE bang nghiep vu CES;

b.1.2) Phe duyet cho phep xir' 19 to khai van chuyen; Chi dao cac nOi dung cong chirc can kiem tra (nOu co) tai Man hinh phan ding can bg kiem tra CES; viec chi dao phai dirge cap that vao He thong tai 6 "NOi dung giao viec".

b.2) Trach nhiem cua cong chuc hai quan thgc hien kiem tra ha sa

Tiep than va thirc hien viec hem tra hO so theo quy dinh tai diem b khoan 1 Dieu 51 Thong to sr; 38/2015/TT-BTC va van ban huong clan cila BO Tel chinh (tham chieu thong tin to khai yren He thong bang nghiep vu ITF) (luu kiem tra Ban ke van don/ter khai xuat khau va/hoac Ban ke hang hoa khai kern theo TO khai van chuyen doe lap tai file HYS); thgc hien 9 kien chi dao cila Chi cgc truang (neu co) thong qua Man hinh quan 19 qua trinh xa 19 to khai van chuyen ICE va xir 19 kat qua kiem tra nhu saw

b.2.1) Neu kiem tra he so xac dinh hang h6a khong du dieu kien van chuyen chiu six giam sat hai quan (vi du; ngutri khai hai quan khOng co gray phep qua canh doi voi hang h6a qua catch 9hai co giay phep, khong xuat trinh dugc Chung tir van tai the hien cang dick den voi tnrong hop hang h6a nhap khau van chuyen to cua khau nhap den tang dich ghi Wen chi:mg fir van tai,...), ding chirc thong bao 19 do cho nguai khai hai quan thong quan nghiep vg CET (ma X);

b.2.2) Neu kiem tra he) so phat hien khai khong day du hoac c6 su sal tech, chin phn hop gitia ch(ng to thugc bo ho sa hai quan va thong tin khai, ding chile Iciem tra he sa, th8ng bac cac thong tin khai ho sung cho nguai khai ha quan bang nghiep vu CET (ma C). Sau khi than dugs thong tin khai bo sung, cong chirc kiem tra h6 so thgc hien kiem tra theo trinh to quy dinh tix diem b.2 khoan nay;

b.2.3) Neu ket qua kiem tra he so pha hop, cong chile hai quan thuc hien phe duyet to khai van chuyen thong qua nghiep vu CET (ma A). Truang hap nguai khai hai quan thgc hien viec Ichai b5 sung thong qua nghiep vu COT11/COT, ca quan hai quan thgc hien phe duyet to khai van chuyen sau khi kiem tra thong tin Ichai bo sung thong quan nghiep vg CET (ma A).

Teen co so phe duyet to khai van chuyen cila cong chirc hai quan, He

56

thong to Ong gtiri ThOng bao ph8 duyet khai bao van chuyen cho nguoi khai hki quan va chuyen to khai sang Buoy 3.

c) &roc 3: Niem phong hai quan

Can cu Thong bao phe duyet lchai bao van chuyen va. Ban ke hang Ma kern theo Thong bao ph& duyet lchai bao van chuyen (Mu co), cong chuc giam sat sir dung thiet bi ma vach kiem tra ma vach in ten Th8ng bao phe duyet khai bao van chuyen (trang 4); kiem tra, doi chiL thong tin tren phan mem d9c ma vach yeti ThOng bao phd duyet khai bao van chuyen va thud to tinh trang ben ngoai hang hoa, ki8m tra trang thai to khai hai quan de xac dinh hang h6a du dieu kien qua khu v re giam sat. Truang hop phan mem doe ma vach gap au ce hoac chua duce trang bi phan mem doe ma vach, cong elide hai quan tra cau thong tin Thong bao ph8 duyet khai bao van chuyen tren He thong thOng qua viec nhap s8 to khai van chuyen Mc lap tai nghiep vu ITF.

Sau khi kiem tra, that hien xtir 19 ket qua kiem tra nhu saw

c.1) Truang h9p ket qua kiem tra pha hop, cong chirc duce giao nhiem vu that hien nhu sau:

c.1.1) Thuc hien niem phong va ghi se hieu niem phong hai quan tucmg (mg cua tong se hien container/toa tau/kien hang ten Thong bao phe duyet khai bao van chuyen (tai (3 so 2 cua tieu chi "SO seal") hoac tren Ban ke hang h6a kern theo Thong bao phe duyet khai bao van chuyen (tai tieu chi "So niem phong hai quan");

Truang hop IchOug the niem phong, ding chiic hai quan lap Bien ban ghi nhan ghi re ten hang, so luong, chang loaf, kY ma hieu, xuat Xlri (neu co) va chup anh nguyen trang hang hoa (neu can thiet), niem phong Bien ban ghi nhan va anh chup (neu co) giao nguoi khai hai quan xuat trinh tang Thong bao phe duyetkhai bao van chuyen va Ban ke hang hoa (neu co) tai Chi cue Hai quan nai hang h6a Van chuyen den.

Tarang hop khi that hien niem phong, co quan hai quan phat hien nham lan ye s6 container, s6 chi hang van chuyen (neu co) thi cong chuc duos giao nhiem vu time hien sia true ti6p tren Ban ke hang Ma kern theo Thong bao phe duyet khai bao van chuyen theo ding dux to hang h6a,kY ten, dong dau ding chirc tai nei dung saa doi va thud hien the nghiep vu tiep theo theo trinh to tai diem c.1.2 Knoan nay.

c.I.2) Ky ten, dong dau cong chuc, ghi ngay, thong, nam xac nhan tit 03 Thong bao phe duyet khai bao van chuyen, 02 Ban ke van dm/ter khai xuat Mau (neu co) va 03 Ban M hang h6a (neu c6);

c.1.3) Luu 01 Thong bao phe duyet khai bao van chuyen, 01 Ban Ice van daniter khai xuat khau (nett co) va 01 Ban Ice hang h6a (neu c6); giao nguoi khai hai quan 01 Thong bao phe duyet khai bao van chuyen va 01 Ban ke hang hoa (neu co) ding hang h6a de xuat trinh cho doanh nghiep kinh doanh kho, bai, tang khi dua hang Ma qua khu vac giam sat; niem phong 01 Thong bao phe duyet Mai

57

bao van chuyen va. 01 Ban Ice hang hoa (net' c6) giao ngueri khai hai quan van chuyen ding hang h6a den Chi cue Hai quan not hang hoa van chuyen den.

c.2) Truong hgp kat qua kiem tra khong phi; hop: huongcan ngueri khai hai quan khai bo sung (neu cc)) hoac bao cao Chi cue truong de that hien viec xer 131 theo tong truong hgp co the.

4. Burk 4: Giam sat hang Ma

a) Sau khi Icy ten, xac nhan teen Thong bao phe duyet khai bao van chuyen va Ban k8 hang h6a (neu co), cong chtic hai quan that hien dang Icy thong ,fin khoi harsh van chuyen dm hang hoa duce phe duyet van chuyen tren He thong thOng qua nghiep vu BOA;

b) Theo den tinh trang van chuyen: tong chtfc dugc phan cong sir dung nghiep vu ITF de ra soat hang h6a chua van chuyen den dich. Can cu theri gian van chuyen do nguoi khai hai quan (tang IcY va dirge cu quan hai quan chap nhan cap nhat vao He thOng, neu qua then han dang Icy ma chin c6 thong tin xac nhan hang da den dich, de xuat Chi „cue truong ban harsh van ban de ngh1 Chi cuc Hai quan nai hang hoa van chuyen den kiem tra xac nhan ye tinh trang 18 hang. Tnrang hap 18 hang chua dugc van chuyen den diem dich da dugc phe duyet thi Chi cue Hai quan not hang boa van chuyen di phai chin trach nhiem tray tim.

2. Trach nhiem oda Chi cue Hai quan not hang h6a van chuyen den

Khi hang h6a den diem dich ghi tren Thong bao phe duyet khai boo van chuyen, cong chtfc dirge phan cong thgchien viec tiep nhan thong tin, kiem tra TN:Mg bao phe duyet khai Mc van chuyen va xac then thong tin hang h6a den dich (nghiep vv. BIA) tren He thOng true tiep tai dia diem giam sat hai quan. Chi cue truong Chi cuc Hai quan co trach nhiem be tri cling chirc va trang thiet bi dam bao viec xac nhan tren He thong. Viec kiem tra va xir 13'1 ket qua hem tra duoc Mix hien nhu sau:

a) NOi dung kiem tra

a.1) Can dr Thong bao ph& duyet khai bao van chuyen va Ban ke,hang Ma (neu co) co xac nhan cila Chi cue Hai quan not hang hoa van chuyen di, cling chile dirge phan cong sir dung thief bi doe ma vach holac nhap thOng tin so ter,khai tren He thong (truong hop chua &rot tang bi may dotma vach) de kiem tra trang thai to khai, luting hang va so hieu container, so hieu niem phong hai quan ten to khai (neu di);

a.2) Kiem tra tinh trang niem phong hai quan ya sr) hieu niem phong hai quan (Mu co) hoac cac thong tin ve hang h6a trong truerng hgp Ichong phai niem phong voi Thong bao phe duyet khai bao van chuyen hoac Ban ke hang h6a (neu c6);

a.3) Klein tra theo cac thong tin can luu y kiem soat chat the hoac canh bao ve mire dQ red ro cua hang boa van chuyen chiu sfr glen sat hai quan do Chi cue HE quan nui hang hoa chuyen di chi dan (neu co) ten He thOng thong qua nghiep vu ITF.

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b) Xix lt ket qua kiem tra

b.1) Truing hap hop le:

b.1.1) Dei veri hang h6a xuat khau qua cfra khau throng b0, throng song, du5rng thily not dia, duong sat lien van qu8c to thi viec xac nhan hang h6a den dich thuc hien nhu sau:

b.1.1.1) Xac nhan hang da den khu vuc gidm sat hai quan tai cfra kheu xuat tren He th5ng e-Customs (thong qua chuc nang "TO khai van chuyen do, e lap").

Truerng hop He thong chua ho trg chiic rang xac nhan dien dr, ding chirc hai quan krY ten, doing dau gong chug, ghi ngay thing num xac nhan tren trang dau tien Thong bao phe duyet khai bao van chuyen khi hang h6a qua khu vgc glom sat va fax cho Chi gag Hai quan nai hang h6a van chuyen di de xac nhan hang da den khu vgc giam sat tai cua khau xuat.

b.1.1.2) Khi toan be hang h6a dirge van chuyen qua khu vgc cua khau xuat sang nubs nhap khau, ding chfic dugc giao nhiem vu thus Men xac nhan hang has den dich Men He thong thong qua nghiep vu BIA.

b.1.2) Cac trueng hop khac: thy° hien xac nhan hang haa den dich teen He thong thong qua nghiep va BIA khi hang hoa tap ket du tai khu vge giam sat tai cfra khau xuat.

b.2) Truang hgp phat hien di vi pham, lap Bien ban vi pham va chuyen Chi cgc Hai quan not hang hga chuyen di de xir lY theo quy dinh. Sau khi ngued khai hai quan thus hien guy& dinh xit phat, thus hien xac nhan hang boa den dich ten He thong thong qua nghiep vu BIA theo huOng dan tai diem b.1 khoan 2 Dieu nay. Chi cue Hai quan not hang h6a chuyen di chiu trash nhiem cap nhat ket qua icir IY vao He thong quail 1Y rai ro;

b.3) Luu 01 Thong bao phe duyet khai bao van chuyen va Ban ke hang Ilea kern theo Thong bao phe duyet khai bao van chuyen (nen co).

3. Khai be sung, hay tit khai van chuyen dec lap

, Can girl thong tin khai bil) sung, hay tO khai van chuyen deg lap Men He thOng va the thong chimg minh viec khai bo sung do nguai khai hai quan nap, Chi egg Hai quan nai ding kY ter khai thug hien:

a) Trach nhiem caa Chi cue truOng Chi clic Hai quan:

a.1) Phan ding cho cong chile thus hien kiem tra he so khai ,be sung/hay to khai tren Man hinh quan qua. trinh /dr 1Y khai van chuyen ICE bang nghiep vu CES;

a.2) Phe duyet cho phep KC/1Y to khai van chuyen be sung/hay to khai van chuyen; Chi dao the not dung cong chuc can kiem tra (neu co) tai Man hinh phan cong can bo kiem tra CES; viec chi dap phai dirge cap nhat vao He thong m1 6 "Nei dung giao viec".

b) Trach nhiem cda cong chuc hai quan thvc hien kiem tra he) so khai be sung/hay to khai:

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Kiem tra tinh day du, chinh xac cua he sa khai be sung/khai thy voi thong tin khai bao tren He thong thong qua nghiep vu ITF (lieu chi "Loci huy b6": COR — khai be sung; CAN — hay); that hien Y kien chi dao cil a Chi cue truang (new cat) thong qua Man hinh pan IY qua, trinh icfr khai van chuyen ICE va de xuat „Chi cue truang kheng chap nhan/chap than thong tin khai b6 sung/khai hay bang van ban va th6ng bao cho nguai khai hal quan rthu saw

b.1) Neu thong chap nhan nOi dung khai be sung/khai thy to khai, cong chuc thong bao lY do cho ngtreri khai hai quan thong quan nghiep IT CET (ma X);

b.2) Neu chap than nOi dung khai bo sung/khai hay to khai, cong chirc hai quan thac hien phe duyet lai to khai van chuyen/chap than thy to khai van chuyen dot lap thong qua nghiep vu CET (ma A) de ngued khai hai quan thac hien dap cac Thu tic tiep theo.

Dieu 42. Hang boa khai Ter khai van chuyen ket hqp

1. Cac truerng hop khai Ta khai van chuyen ket hop a) Hang h6a xuat khAu &Aug ky to khai 14*i Chi coc Hai quan,ngoki caa

khau dugs van chuyen to dia diem lam din *lc hai quan ngoai khau den dm khan xuat; kho ngoai quan; dia diem thu gom hang le; cang xuat Ichau, nhap khau hang hoa duoc thanh lap trong not dia;

b) Hang them xuat khau dang kY ter khai tai Chi cue Hai quan khau &roc van chuyen tir dra khau not dang Icy to khai den cfra khau xuat; kho ngoai quan; dia diem thu gom hang le; Wang xuat khau, nhap khan hang h6a dugc thanh lap trong nOi dia;

c) Hang hem nhap Ichau da clang Icy to khai hai quan tai, Chi coc Hai quan ngoai khan duce van chuyen khau nhap den dia diem lam thu tut hai quan ngoai cfra khau, khu phi thue quan;

d) Hang h6a nhap khau van chuyen tir cua khau nhap den kho ngoai quan;

d) Hang h6a van chuyen tir khu phi thue quan den dm khan xuat; lcho ngoai quan; dia diem thu gom hang le; cang xuat khad, nhap khau hang hoa dugc thanh lap trong nOi dia; dia diem lam thin tut hai quan ngoai cfra khau hoac den cac khu vac phi thue quan khan.

2. Thil toe hai quan , Quy trinh thu toe hat quan vai hang hoa khai khai van chuyen ket hop

that hien nhu quy dinh doi voi tint tac hai quan doi voi hang Ilea xuat khau, nhap khau theo tung loci hinh twang trng da quy dinh tai quy trinh nay.

Viec giam sat hang h6a khai to khai van chuyen ket hem thac hien theo tong phucmg thuc van chuyen tuang ung huemg dan tai Phan V quy trinh nay, khong thac hien cap nhat thong tin hang hoa van chuyen di (BOA) va thong tin hang h6a van chuyen den (BIA) tren He thong.

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PHAN VII

QUY TRINH THTJ TUC HAI QUAN DOI VOI HANG HOA XUAT KHAU, NHAP 'MAU DUA VAO, RA KHO NGOAI QUAN, KHO CFS

Dieu 43. Doi voi hang boa dua vao, dua ra kho ngoai quan

1. Hang hoa tit nu& ngoai dua vao kho ngoai quan

a) Quy trinh thu Ale hai quan third hien nhu del vai hang h6a nhap khan quy dinh tai Phan II Quy trinh thfi tue hai quan ban hanh kern Quyet dinh nay. Ngodi ra, doi vesi hang hoa thuec danh mud hang hoa kinh doanh tam nhap tai xuat co dieu kientheo quy dinItena Be Cong Thuang gfri kho ngoai quan, cong chirc hai quan kiem tra doi chieu not dung Giay Chung nhan ma so TNTX vai cae thong tin khai hai quan ya eac quy dinh khac ye hang h6a giri kho ngoai quan theo huong dan tai diem d, diem d khoan 1 Dieu 91 ThOng to so 38/2015/TT-BTC.

b) Chi eve Hai quan cfra khan nhap thud hien giam sat theo huemg dan tai Phan V Quy trinh nay. Luu trang thai "Dua hang ye dia diem kiem tra" chi ap dung yei ter khai hang hoa luong do.

c) Chi eve Hai quan quan 19 kho ngoai quan:

c.1) Tiep than thong tin Bien ban ban giao trail He thong.

Truong hop sir dung bien ban ban giao gray, tiep nhan Bien ben ban giao giay do Chi cue Hai quan dua khan gin den;

c.2) Kiem tra, del chieu se) hieu container, chi van tai (nen co), niem phong hai quan yea Bien ban ban giao hang h6a chin sv giam sat hai quan.

Truang hop hang h6a khong the niem phong duce theo quy dinh tai khoan 3 Dieu 52 Thong to so 38/2015/11 -BTC thi kiem tra den chieu thud to hang hoa \Teri thong tin tren Bien ben ban giao;

c.3) Xac nhan Bien ban ban giao ten He thong.

Truong hap ehua xac than duce ten He thong thi 1(9 ten, dung dau cong chfre, xath than hang hoa van chuyen den teen Bien ban ban giao ya fax Bien ban ban giao cho Chi „eve Hai quan not hang h6a duce van chuyen di trong ngay de biet va luu kern ho sa hai quan;

c.4) Glom sat hang h6a dim vao kho ngoai quan. Truong hop co clan hieu vi pham phap luat thi de xuat Chi eve twang Chi eve Hai quan tien hanh kiem tra Owe to theo quy dinh tai Dieu 29 Th6ng to so 38/2015/TT-BTC.

d) Truong hop hang hoa nhap khau to cuc khan ve kho ngoai quan ma cae dia diem nay deu ding chiu stx quan ly cila met Chi eve Hai quan thi thud hien theo quy dinh tai khoan 6 Dieu 91 Thong to se 38/2015/TT-BTC.

2. Hang hoa tit khu phi thue quan (kheng bao gem kho ngoai quan) hoac nei clia dua yap kho ngoai quan

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a) Chi cpc,Hai quan nai clang 1(57 tar khai thtm hien thu ticic quan theo huong dan tai Phan II Quy trinh nay;

b) Chi cue Hai quan quan ly kho ngoai quan dau

hien giam sat_ theo huong clan tai Phan V Quy trinh nay. Truang hop c6 clan hien vi pham phap luat thi de xuat Chi cue tnrang Chi cue Hai quan tien hanh ki'em tra thac to theo quy dinh tai Dieu 29 Thong tix se 38/2015/TT-BTC.

3. Hang h6a tit kho ngoai quan dua ra mink ngoai

a) Chi clic Hai quan quan ly kho ngoai quan:

Chi mac Hai quan Tian 15T kho ngoai quan that hien thii tut hai quan theo huOng clan tai Dieu 41 Phan VI Quy trinh nay. Khi thac hien luu

a.1) Can dr Phieu xuat kho va Tb khai van chuyen, dec lap do ngubi khai quan nep, tong throe giao nhiem vu Mac hien kiem tra, doi chieu luong

hang h6a xep ten phuong tien van tai voi lueng hang k8 khai tren Phieu xuat kho va Te,Ichai van chuyen de c Tntang hop ,c6 dau hien vi pham phap luat thi de xuat cue trutng Chi eve Hai quan lien hanh hem tra thac to thee quy dinh tai Dieu 29 Thong to so 38/2015/TT-BTC;

a.2) Kiem tra th8ng tin ve cfra khau xuat tren To khai van chuyen do, c lap dam bao dfing quy dinh tai diem c khoan 3 Dieu 91 Thong to so 38/2015/TT-BTC.

b) Chi cue Hai quan Qua khau xuat: thac hien giam sat theo hiding clan tai Dieu 41 Phan VI Quy trinh nay.

Qua 15 ngdy ke tir ngay hang h6a den cita khau xutt nhung chug duct van chuyen qua khu vac cfra khan xuat sang nuarc nhap khau, Chi cue Hai quan cfra khan xuat c6 van ban th8ng bao cho Chi cac Hai quan quan ly kho ngoai quan biet, phei hop theo deii, dung thbi giam sat 16 hang den khi thac xuat khau theo quy dinh tai diem d khoan 3 Dieu 91 th6ng to so 38/2015/TT-BTC.

Truong hop c6 dau hieu vi pham phap Mat thi de xuat Chi cac trifling Chi eac Hai quan tien hanh kiem tra thac t8 theo quy dinh tai Dieu 29 Thong to so 38/2015/TT-BTC.

c),Truemg hop hang h6a da dim vao khu giam sat hal quan tai cfra khau xuat, Chi cue Hai quan cua khau xuat chug that hien cap nhat thong tin hang hea vawchuyen den tren He thOng (BIA), hang h6a that to chua xuat Ichau hoac mai xuat khan met phan ma nguai khai hai quan co nhu eau thay doi Ma diem xuat hang thi thus hien nhu saw

c.1) Truang hop thay dia diOm xutt hang cho town be to hang nhung khang lam thay Mai cfm khan xuat (lieu chi "Dia diem dia hang" Men Tb khai van chuyen dee lap)

e.1.1) Trach nhiem cua hai quan dia diem xuat hang ban dau

c.1.1.1) Can cir tren van ban thong bao thay clef Ma diem xuat hang ciaa ngubi khai hai quan va van ban ca quan co tham quyen theo quy dinh (neu c6),

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cong chirc giam sat kiem tra yeti cau va a xuat Chi eve truOng Chi eve Hai quan ph'e duyet;

c.I.1.2) Sau khi Chi cvc truOng phe duyet, niem phong hang hoa va lap Bien ban ban giao theo Mau 10/BBBG/GSQL Phu lye V ban harsh kern Thong to se 38/2015/TT-BTC giao ngtrOi khai hai quan van chuyen den dia diem xuat hang mai;

c.1.1.3) Lou h5 so van ban thong bao thay doi dia diem xuat hang va van ban co quan co tham quyen theo quy dinh (neu c6);

c.1.1.4) Sau khi e6 hai bao hang h6a da xuat khAu cua hai quan,dIa diem xuat hang mai, thvc hien cap nhat thong tin hang h6a van chuyen den va ghi nhan cu the dia diem xuat hang thtre to tai o "Ghi chU (danh cho hai quan)" *On He thong thong qua nghiep vu BIA.

c;1.2) Trach nhiem ena,hai quan dia diem xuat hang mai: giam sat hang h6a xuat khau va thve hien hoi bao Ichi hang h6a da xuat khau het tai dia diem xuat

c.2) Tn.reng hop thay doi dia diem xuat hang cho toan b0 18 hang dan den thay doi cfra khau xuat

c.2.1) Trach nhiem etla Chi eve Hai quan not dang ltY to khai

c.2.1.1) Can eft tren van ban thong bao thay doi dia diem xuat hang dm ngueri khai hai quan va van ban ca quan co tham quyen theo quy dinh (neu co), &Ong chitc duge giao nhiem vu kiem tra you cau va de xuat Chi cve truong Chi eve Hai quan phe duyet;

c.2.1.2) Sau khi Chi cue truemg phe duyet, thong bao bang van ban cho Chi eve Hai quan cfra khau xuat ban dau ve viec thay d'Ol cua khau xuat.

c.2.2) Trach nhiem dm Chi clic Hai quan cira khan xuat ban dau:

c.2.2.1) Can c* van ban oho phep thay d5i cira khau xuat &la. Chi eve Hai quan,noi clang IcY to khai, yeu ngubi khai hai quan clang 1c3I to khai van chuyen doe tap mei de van chuyen hang h6a tix Giza khau xuat ban dau den cira khau xuat mai;

e.2.2.2) Sau khi ngtroi khai hai quan dang ky to: khai van chuyen dee lap mai, Chi cue Hai quan efra khau xuat ban dau thus hien du) tvc hai quan theo huong dan tai Dieu 41 Quy trinh nay;

c.2.2.3) Sau khi phe duyet TO khai van chuyen dec mai, thve Men cap nhat thong tin hang hoa. van chuyen den va ghi nhan cu the so tOlchai van chuyen dOc lap mai tai 5 "Ghi chit (danh cho hai quan)" tren He th5ng thong qua nghiep vu BIA.

c.2.3) Trach nhiem Gila Chi cve Hai quan cfra khan xuat mai: thus hien giam sat theo huang dan tai Dieu 41 Quy trinh nay.

c.3) Trutng hop xuat khau Umg phan theo cac Oa diem xuat hang nhung killing lam thay doi ciza khau xuat

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Truemg hop sau khi dua hang vao khu yuc Om sat hai quan tai dia diem xuat hang nhung ngtred khai hai quan chi xuat khau dirge met phan cila 16 hang tai dia diem xuat hang da clang k-y tren to; khai, phan con lai se dugc xuat khau tai dia diem xuat hang Ichac thi thtrc Men nhu sau:

c.3.1) Trach nhiem cua hai quan dia diem xuat hang ban dau c.3.1.1) Can ell ten van ban a nghi thay d& dia diem xuat hang cho met

phan luong hang thuOc to khai van chuyen dem lap dm nguai khai hai quan va van ban cna cry quan co tham quyen theo quy dinh (neu c6), tong chirc glom sat kiem tra yeu cau va de xuat Chi cue truerng CM cvc Hai quan phe duyet;

c.3.1.2) Sau khi CM cuc truerng phe duyet, thvc hien giam sat Itmmg hang hem da thvc to xuat khau tai dia diem xuat ban dau, niem phong va lap Bien ban ban giao luong hang con lai den dia diem xuat hang mai theo Mau 1 0/BBBG/GSQL Phu Mc V ban hanh kern Thong to so 38/20 15/TT-BTC;

e.3.1.3) Sau kin co MI bao 'hang h6a da xuat khau cua hai quan dia diem xuat hang mai, time hien cap nhat th8ng tin hang hoa van chuyen, den cho toan be 16 hang va ghi nhan cu the luong hang xuat qua hang dia diem xuat hang tmmg (mg tai 8 "Ghi chit (cianh cho hat quan)" tren He thong thong qua nghiep vu BIA.

c.3.2) Trach nhiem cita hai quan dia diem xuat hang moi: thtm hien viec giam sat hang h6a xuat khau theo luong hang tren Bien ban ban giao va thgc hien Mk bao khi hang hoa daa xuat khau tai dia diem xuat mai.

c.4) Truong hop xuat khau timg phan theo cac dia diem xuat hang nhung lam thay den cira khau xuat

Truerng hop sau khi dua hang vao khu vise giam sat hai quan tai dia diem xuat hang, nhung ngtroi khai quan chi xuat khau duce met phan cila 18 hang tai dia. diem xuat hang da dang k-y non to khai, phan con lai se dirge xuat lchau tai dia diem xuat hang thuOc met dm khau xuat khac thi thus hien nhu saw

e.4.1) Trach nhiem cila Chi cvc Hai quan nai dang ky to khai c.4.1.1) Can cfr,tren van ban de nghi thay dea dia diem xutt hang clan den

thay del khau xuat cho met phan lug/1g hang ththac to khai van‘chuyen doe lap cnangueri khai hai quan va van ban cila co Ryan c6 tham quyen theo quy dinh (neu co), ding chiic giam sat hem tra you cau vi de mat Chi cpc tnzong Chi cue Hai quan phe duyet;

c.4.1.2) Sau khi Chi cvc true-n4 phe duyet, thong bap bang van ban cho Chi ctic Hai quan cua khau xuat ban dau ve viec thay d8i cfra khau xuat.

e.4.2) Trach nhiem caa hai quan cira khan xuat ban dau

c.4.2.1) Can Mr van ban cho phep thay d6i cua khau xutt cho met phan luting hang coa Chi cue Hai quan noi clang IcY to khai, y8u cau ngubi khai hai quan clang kyr to khai van chuyen dem lap mai de van,chuyenTuong hang hoa duct oho phep thay doi cfra khau xuat cira khau xuat ban dau den dm khau xuat mot

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c.4.2.2) Sau khi ngueri khai hai quan clang ky to khai van chuyen doe, e lap mai, Chi civic Hai quan cfra khau xuat ban dau thgc hien flit Mc hai quan the() huong dan tai Dieu 41 Quy trinh nay;

c.4.2.3) Sau khi ph8 duyet To khai van chuyen doe lap mai va lugng hang xuat khau tai cfra khan xuat ban dau da xuat khan, thtrc hien cap nhat thong tin hang hoa van chuyen den cho town be 16 hang ban dau ten He thong thong qua nghiep vu BIA. Luu 9: khi thushien nghiep BIA, ghi than et the lugng hang xuat khau tai khau xuat ban dau, lugng hang se xuat khau tai cua khau xuat mai va so to khai van chuyen dee lap mai tuong fing tai o "Ghi cht (danh cho hai quan)" .

c.4.3) Trach nhiem eta Chi cue Hai quan cfra khau xuat mai: thtre hien giam sat theo huong dan tai Dieu 41 Quy trinh nay.

4. Hang h6a tit kho ngoai quan dua vao nei dia

a) Chi cue Hai quan not dang k9 to khai: thuc hien thil tuc hal quan theo huong dan tai Phan II Quy trinh nay;

b) Chi cue Hai quan quart 19 kho ngoai quan: thtrc hien viec giam sat theo huong dan tai Phan V Quy trinh nay Khi thus hien luu 9:

b.1) Kiem tra, dieu kin hang h6a clugc dun tit kho ngoai quan vao nei dia theo quy dinh tai diem c khoan 4 Dieu 91 Thong tu se 38/2015/TT-BTC;

b.2) Kiem tra, doi chiL lugng hang h6a dua ra kho ngoai quan.

, 5. Hang hoa tit kho ngoai quan,dtm vao khu phi thug quan (khong bao gom,kho ngoai quan, doanh nghiep che xuat): thgc hien nhu quy dinh tai khoan 4 Dieu nay.

Luu 9, khi dua hang h6a tit kho ngoai quan vao khu phi thug quan thi Chi cue Hai quan quan 19 kho ngoai quan phai niem phong va lap Bien ban ban giao cho Chi etc Hai quan quan ly khu phi thug quan.

6. Hang hta tit kho ngoai quan dua vao kho ngoai quan

a) Chi cuc Hai quan,quan 19r kho ngoai quan meri: thus hien thu hai quan theo huong dan tai Phan II Quy trinh nay;

b) Chi cue Hai „quan quan 19 kho ngoai quan Cu: thue hien viec giam sat theo huong dan tai Phan V Quy trinh nay.

Ditu 44. DM Wei hang hoa dna vao, dua ra kho CFS

1. Hang h6a dua vao kho CFS:

a) Doi yeti hang hoa xuat khan da lam xong tht tic hai quan: thus hien giam sat theo huong dan tai Phan V Quy trinh nay. Luu 9, Chi cut Hai quan quan ly kho CFS thus hien giam sat viec dong ghop hang h6a theo quy dinh tai khoan 3 Dieu 92 Thong tu so 38/2015/TT-BTC.

b) DM vai hang boa cla lam thil tuc xuat khau nhung viec ki6m tra thve to hang hod do Chi cue Hai quan quan ly kho CFS thus hien theo de ngh1 eta Chi

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cue Hai quan not clang It-Y7 to khai, Gong chic hai quan:

b.1) Thgc hien viec kiem tra thy° to hang hoa theo quy dinh tai Dieu 11 Quy trinh nay;

b.2) Giam sat, hang hoa dua vao kho CFS: thuc hien theo huong clan tai Phan V Quy trinh nay.

c) Doi voi hang h6a nhap khan to nuot ngoai vao kho CFS:

c.1) Chi cue Hai quan cica khau nhap: thttc hien tha tic hai quan theo huong dan tai Dieu 41 Phan VI Quy trinh nay;

c.2) Chi cue Hai quan quan 13'7 kho CFS: thuc hien viec giam sat theo huong dan tai Dieu 41 Phan VI Quy trinh nay.

2. Hang h6a dim ra kho CFS:

a) Doi voi hang boa nhap khau dua tit kho CFS vao not dia

Congchirc hai quan thttc hien viec kiem tra, glom sat hang h6a dua ra kho r CFS nhu voi hang h6a dua ra kho ngoai quan de van chuyen vao not dia theo quy dinh tai Ichoin 4 Dieu 43 Quy trinh nay.

b) Doi voi hang h6a tir kho CFS dim ra ciza khau xuat:

b.1) Giam sat viec thing ghep cluing container:

b.1.1) DOi chieu lugng hang hoa &mg ghep chung container voi Danh muc hang h6a theo mau so 25/DMKK-CFS/GSQL Phu Mc V ban hanh kern theo Thong to so 38/2015/TT-BTC do doanh nghiep kinh doanh dich vu kho CFS nep;

b.1.2) Nitem phong container chin hang h6a xuat khan;

b.1.3) Ky ten, dOng dau c8ng chIrc Men 02 Danh muc hang h6a; luu 01 Danh muc, tra 01 Danh muc cho doanh nghiep kinh doanh kho CFS.

b.2) Thgc hien thu tuc hai quan dei voi hang hoa tic kho CFS ra cfra khan xuat theo huOng dan tai Dieu 41 Phan VI Quy trinh nay.

PHAN VIII

THIT TUC HAI QUAN DOI VOI TRUING HOP KHAI HAI QUAN THEN TO KHAI HAI QUAN GIAY

Muc 1

Thii tip hai quan doi vii cac truieng hap quy dinh tai khoan 2 Dieu 25 Nghi dinh so 08/2015/ND-CP UHT trifling hap We thOng Op sty co)

Dieu 45. Quy dinh chung

1. Huang dan tai Muc nay ap dung cho cac tuning hop hang boa quy dinh tai diem a, diem b, diem c, diem d, diem e, diem h khoan 2 Dieu 25 Nghi dinh so 08/2015/ND-CP, khong ap dung dei vii hang h6a quy dinh tai diem a, diem b,

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diem c, diem d, diem e, diem h 'Moan 2 Dieu 25 Nghi dinh sit) 08/2015/ND-CP gui qua dich vu chuyen phat nhanh, dich vu buu chinh nhung do doanh nghiep kinh doanh dich vu chuyen phat nhanh, dich vu buu chink thy° hien UM tut hai quan.

2. Chi the Hai quan thou hien Ichdc the dau chit "Giai phong hang","Dua hang hod ve bao quan", "Hang chuyen cfra khau", theo quy dinh tai Phu lye 2 Quy trinh nay de thou hien viec xac nhan cac guy& dinh Mang 1mg tai o so 37 tha to khai hang hem nhap khau khi thus hien thil tut hai quan.

COng elide thou hien phai dOng dau cong chile va ghi ro ngay, thang, nam khi xac nhan cac nOi dung "Giai phong hang", "Thm hang hod ye bao quan", "Thong quan", "Hang chuyen cua khau", "Hang da qua khu vile giam sat hai quan" vao cac o Mons *rig teen to khai hai quan va cac nOi dung ghi chop be sung tai 0 "Ghi chap khac".

3. Trach nhiem oda Chi cue trueng Chi cue Hai quan nai that hien thil tdc hai quan

a) Thuc hien cac cong viec theo tham quyen quy dinh tai Ludt Hai quan, Nghi dinh se 08/2015/ND-CP; Th6ng tu so 38/2015/TT-BTC.

Can cu tinh hinh thou te, Chi cac twang Chi cue Hai quan c6 the giao viec bang van ban cho Ranh da.o Doi (Mk c6) thus hien viec phan citing cong chirc kiem tra trong qua trinh lam thil tqc hai quan;

b) TO clutc tri6n khai, giam sat viec flute hien dm cong claire b cac buac trong quy trinh dam bao dung quy dinh.

Dieu 46. Tiep nhian, kiem tra, tang ky, phan luting to khai hai quan (Buoy 1)

1. Huang dan ngued khai hai quan khai bao cac tieu chi tren to khai hai quan quy dinh tai phd lac IV ban hanh kem theo Thong tu so 38/2015/TT-BTC.

2. Tiep nhan, kiem tra, ding ky to khai hai quan

Sau khi tiep nhan do be he so hal quan theo quy dinh cong thee tiep nhan Uwe hien nhu sau:

a) TriRmg hop khong thuOc d6i tuang dugc ap dung, quy trinh nay, cong chirc tiep nhan neu rti 1y do to ch6i clang ky khai tai Phieu you cau nghiep vu theo man so 05/YCNV/GSQL Phu lye 2 Quy trinh nay (sau day goi la Phieu you cau nghiep vu). Tra h8 so kern theo phieu yeu cau nghiep vu de noel khai hai quan biet 13I do.

cau Y: Trutmg hop nay Chi the tracing khong phai ky duyet tren Phieu

yeu cau nghiep vu khi tra cho nguoi khai hai quan.

b) Truong hop thuec dei Wong dugc ap clung quy trinh nay, dog chUc time hien nhu sau:

b.1) Su dung chuc thug "Cap s6 to khai hai, quan gidy" tren He thong e- Customs de lay s6 to khai. thong to cl(ing cap s6 to khai, s6 to khai la so duy nhat teen town quoc bat dau bang so 97;

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b.2) Can cu vao s6 to khai do He thong cap, cong chirc tiep nhan ghi so to: khai, ngay gib dung lcY to khai van 6 s8 to khai; ky ten, clang clau tang chirc vao 6 "Gong chirc dang ky to khai" tren ter khai hai quan.

3. Phan luting ter khai, quytt dinh hinh thtic, Sic do kiem tra hai quan a) Tn./Ong hop hang hoa mien kiem tra hai quan theo quy dinh tai khoan ,1

Dieu 33, Dieu ,57 Lust quan (tic tin ngoai giao, tai lath sa) tong chirc tiep nhan chuyen he so sang Batik 2 (Dieu 47 Quy trinh nay);

b) Den vOi hang hoa quy dinh tai diem a, b, d, e khoan 2 Dieu 25 Nghi dinh so 08/2015/ND-CP, ca quan hai quan thee hien kiem tra that to town be; (100%) 10 hang puling dO). Cong chic Eel) than ghi mat do "kiem tra thee to 100%" tai o "Ket qua phan luting vahuifing dan lam thu tut Mai quan" cua ter khai hai quan, that hien cac buck tiep theo va thong bao cho ngubi khai hai quan Net de they hien (cong chirc ,hai quan khong phai de xuat phan luting tb khai hai quan, hinh thixc, mirc dO kiem tra tren Lenh hinh tlatIc mire do kiem tra).

Truons hop c6 du ca ser de xac dinh 10 hang chi can hem tra ty 10 thi ding chat tiep than that hien theo huong dan tai diem c khoan nay;

c) Ngoai cac truong hop neu tai diem ,a, diem b khoan 3 Dieu nay (MU truong hop 16 hang dugc xac dinh chi can kiem tra ty cons chtk tiep nhan can cu vao thong tin khai va cat thong tin khac c6 lien quan den hang luia xuat khau, nhap khan de xuat phan luting to khai hai quan, hinh thirc, mire do hem tra tren Lenh hinh thfrc mirc de ki8m tra theo mau s8 06/LHT/GSQL Phu lac 2 Quy trinh nay. Lenh hinh that mire dg kiem tra chi duge lap thank 01 ban va co gia tri sir dung trong not be hai quan va luu ding he so hai quan.

Sau khi duge Chi cat truong Chi eve Hai quan phe duyet hinh thirc, mat do kiem tra tren Leah hinh that mac do kiem tra, cong chat tiep nhan ghi nhan kat qua ph& duyet tai o "Ket qua Khan luemg va huoing dan lam thu tut hai quan" tren to khai hai quan va chuyen he so sang Buoy 2 (Dieu 47 Quy trinh nay).

Dieu 47. Kiem tra chi tiet ho so (Bulk 2)

Can cur vao ket qua pith) luting va hinh flak, mat de kiem tra,da dugc ghi than tren tb khai hai quan va Lenh hinh thirc mire dO hem tra (neu co), cong chirc duet phan cong thee hien kiem tra h8 so theo quy dinh tai mac 3 Chuang II Thong to so 38/2015/TT-BTC va ghi nhan ket qua hem tra tren Phial ghi ket qua kiem tra nth sau:

1. Kir 132 ket qua kiem tra:

a) Truang hop ha sa hai quan hop le, c8ng chirc duoc phan cong kiem tra ghi nhan ket qua kiem tra tai cac 8 se 1, so 2, so 3 mac I Men Phieu ghi k@t qua kiem tra (Luu y: tong °Mk Mai quan khong phai ghi nhan vao o se 4 lupe I, Chi cac truong khong phai ghi nhan vao 6 s8 5 mac I) va chuyen her so sang Buoy 3 (dal yen lu'eng do) (Dieu 48 Quy trinh nay) hoac chuyen sang BIM° 4 (doi vbi luting yang) (Dieu 49 Quy trinh nay).

Doi veri tb khai hai quan duoc phan luang yang, true:mg hop hang hoa. 68

thuidc dien giai ph6ng hang hoac dua hang ve Mao quan, cong chile hai quan de xuat vao o so 4 muc I, Chi CPC trueng pha duyet vao 8 so 5 nine I.

b) Neu kat qua kiem tra phat hien khai lchong day do hoac c6 sir sai tech, chua phit hap gliixa chung to thuac ba ho sa hai quan va th8ng tin khai ten to khai hai quan, cOng oh& kiem tra h8 sa thvc hien:

b.1) Yeu cdu nguai khai hai quan nap ba sung Chung to theo quy dinh cua phap luat lam can cu de xac dinh tinh chinh xac cua not dung khai hai quasi-

b.1.1) Truang hop nguai khai hai quan nap be sung thing to theo quy dinh cua phap luat hop le thi °Ong chuc phan cong kiem tra ho so thtxc hien nhu not dung tai diem a khoan 1 Dieu nay;

b.1.2) Truang hop nguai khai hai quan nap ba sung Chung to theo quy dinh oda phap Juat nhung van kheng hop 1e, de xuat Chi clic truang‘chuyen kiem tra thvc to hang h6a theo dinh. Cang eh& hem tra he sa ghi nhan ket qua kiem tra tai 8 so 1,a8 2, s8 3 muc I va de xuat viec xir ly tai o so 4 mac I ten Phieu ghi ket qua kiem tra. Chi cpc tnxons xem xet, quyet dinh, IcY ten, dOng dau tai 0 so 5 muc I teen Phieu ghi het qua kiem tra.

b.2) Truang hop c6 day du thong tin xac dinh hanh vi vi phan thilap Bien ban vi pham hoac de xuat Chi ctic tnrang xem xet,, quyet dinh ti"eu \mat tham quyen Kix phat). Sau khi nguai khai hai quan da chap hank quyet dinh xiX ly cita ca quan Mai quan, ding oh& thong bao cho nguai khai hai quan khai bo sung (nen co).

c) Neu ca quan hai quan chua dit, can cu a xac dinh tinh chinh, xac cua not dung khai hai quan thi cong chirc kiem tra he so de xuat chuyen luong tai se 4 muc I Men Phieu ghi ket qua kiem tra. CM cac throng xem xet, quyet dinh, kY ten, clang dau tai 8 se; 5 muc I tren Phieu ghi het qua hem tra.

2. Tsang hop nguiyi khai hai quan de ughi khai ba sung: thvc hien theo quy dinh tai Dieu 20 Thong to s8 38/2015/TT-BTC.

Neu qua thoi han 05 ngay ke tix ngay sin thong bao yeu cdu khai ba sung ma nguai khai hai quan khang that hien be sung thi xix ly theo quy dinh tai diem b.7 khoan 3 Dieu 20 Thong to so 38/2015/TT-BTC.

3. Hai vaita khai luang yang sau khi hoan thanh viec kiem tra chi Met ha so, cong chtrc tiep than nhap the th8ng tin Men khai vao He thong thong qua phan mem trung gian (download tai dia chi \\192.40.1.3 \tqdt nd87 Teustoms5ThanMem) de gui den He thong e-Customs. (Luu Y. Nhap NA vao tieu chi "Ma so thue").

COng chic tiep nhan in 02 to khai tic He thong, chuyen nguai khai Mai quan ghi re) ho ten va thvc hien ky ten clang dau cong chtic vao o "xac nhan thong

quan" dad voi truang hop thOng quan hang hoa hodc dong dau "Giai ph6ng hang", "Dua hang hod ve bao quart" dad ved twang hap giai ph6ng hang, dua hang hod ve Mao quan tren to khai hai quan sau khi da hoan thanh nghia vu thue WA le phi theo quy dinh Ca quan hai quan luu 01 ban, nguiyi khai hai quan luu 01 ban.

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Dieu 48. Kiem tra thyc to hang hoa (Buoy 3)

Cong chirc kiem tra thue to can dr quyet dinh ve hinh thixc, muc de kiem tra tren fa khai hai quan va Phieu ghi ket qua kiem tra (neu co) thvc hien viec ki8m tra thvc to hang h6a.

1. Nei dung hem tra:

Thac hien kiem tra thvc to hang h6a theo quy dinh tai Dieu 29 Thling to so 38/2015/TT-BTC.

Luu y: Cling chfic Hem tra thvc to hang h6a doi chieu six phi' hop Oita that to hang hoa, ky luau kien/bao bi, se hieu container, so niem phong hang van tai (nou co) voi be he, so hai quan.

2. Xit ly ket qua kiem tra

Mo to tinh trang thvc to cua container/kien vao o se) 2 mac ILA hoac ILB Phieu ghi ket qua kiem tra truot khi tien hank kiem tra that te.

al Twang hap hang hoa kiem tra thing khai bao, cong chirc hai quan ghi nhan ket qua kiem tra hang hoa tai cac 8 so 1, s8 2, ,s8 4 mac ILA hoac II B Phieu ghi kat qud kiem tra tuong ung voi hinh thirc kiem tra (Luu Y. clang chile hai quan khOng phai ghi nhan vao 8 so 3 muc IIA hodc IIB, Chi cac truang khiing phai ghi nhan vao 8 so 5 mac IIA hoac ILB).

a.1) Truangh9p kiem tra toan be (100%): ding dire ghi tai o so 2 Mac IIA hoac JIB Phieu ghi ket qua kiem tra tuong ling voi hinh thiic kiem tra: "Hang h6a citing khai ban cUa nguai khai hai quan";

a.2) Doi voi kiem tra thu tong theo t3 le hoac kiem tra qua may soi: C8ng chat ghi ca the ty le kiem tra, ghi ro s8 luang kien da kiem tra, mo ta, ca the hang h6a da ki8m tra (doi voi kiem,tra ding theo tY le), du thong tin can thiet dac trung ca ban dm hang boa de M. chieu veld: (1) viec to khai, to tinh cua nguiyi khai hai quan; (ii) ket qua kiem tra chi tiet ho so va ghi tai 8 so 2 Muc ILA hoac ILB Phieu ghi ket qua kiem tra tuong ling: "Hang hoa thing khai bao cna nguai khai hai quan".

Truang hop hang h6a thwic dien giai phong hang hoac din hang ve bao pan, cling chirc hai quan de xuat vao (3 se 3 mac II, Chi cac tripling phe duyet vao 8 so 5 muc II;

a.3) Cong chirc kiem tra chuyen ho sor hai quan cling Phieu ghi ket qua kiem tra de tong chirc tiep than nhap cac thong tin tren to khai hai quan vao He thong thong qua phan mem trung gian (download , tai dla chi \\192.40.1.3 tedt nd87 \Ecustoms5ThanMem) ph den He thong e-Customs. (Luu Nhap NA vao tieu chi "Ma so thue");

a.4) Cong chic kiem tra in 02 to khai tir He thong chuyen nguai khai hdi quan ky, ghi ro ho ten va thvc hien ky ten (tong dau cling chat vao o "Xac nhan thong quan" hodc clang dau xac than "Gidi ph6ng hang", "Dua hang hoa ve bao quan" doi von truang hop giai phong hang, dua hang hod ve bao quan tren to

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khai hai quan sau khi da hoan thanh nghia vv thus va le phi theo quy dinh. Co quan hai quan luu 01 ban, nguoi khai hai quan luu 01 ban.

b) Trueing hop ket qua kiem tra thgc to hang boa khong dfing voi khai bao thi Gong chirc kiem tra thirc to hang hoa thgc hien:

b.1) Tnxerng hop kiem tra Min be (100%) :

Cong chirc kiem tra ghi cu the not dung sai (nhu: sai ve ten hang, ma se, lucmg hang, xuat x(r, ch& lugng...) va ghi "cac mat hang khau hoac nhap khau sai so voi khai cua nguoi khai hai quan ve "; neu co mat hang dimg nhu khai tha nguiyi khai hai quan thi ghi them "cac mat hang xuat khau hoar nhap khau can lai dung nhu khai tha nguoi khai hai quan" tai o so 3 Muc II B Phieu ghi het qua kiem tra, cap nhat vao He thong va xu 1Y vi pham trong tham quyen quy dinh.

Trueng hop vugt thkin %lien xU byr cong chfic kiem tra a xuat xix15, tai 0 sO 4 Mac II B tren Phieu ghi ket qua kiem tra, trinh Chi eve twang Chi cvc Hai quan xem xet, quyet dinh, 1 ten, thing dau tai so 5 Mac II.B trail Phieu ghi ket qua kiem tra.

b.2) Dei voi kiem tra tha cong ty le hoac kiem tra qua may soi: He xuat tang tY le kiem tra hoac hinh thirc, mire do, • t4 0 so 3 muc II (A hokc B tuang (mg) tren Phieu ghi ket qua hem tra, Chi cue trueng xem xet, quyet dinh, ky ten, dong dau tai 6 so 5 muc II A hoac II B Cong chuc can cu theo chi So aka Chi cvc truOng de tiep tvc thgc hien viec kiem tra hai quan (neu co) va tiep tvc ghi nhan ket qua kiem tra vao Phieu ghi ket qua kiem tra, cap nhat vao He; thong hthe chuyen ho so cho bo phan xir ly vi pham de thus hien tiep the thfi tvc theo quy dinh;

b.3) Cong chue hem tra chuyen h0 so hai quan gang Phi /8u ghi ket qua hem tki cong chile „tiep nhan nhap cac thing tin tren to khai, Phieu ghi ket qua kiem tra vao thong tilling qua phan mem trong gian (download tai dia chi \\192.40.1.3 \tqdt nd87Ecustoms5WhanMem) de gfri den He thong e-Customs. (Lou y: Nhap NA vao tieu chi "ma so thus");

b.4) COng chile kiem tra in 02 to khai to He thOng chuyen ngubi khai hai quan ky, ghi ro h9 ten va thge hien ky ten dOng dau cong ch.& vao o "Mb nhan thOng quan" hoac thing dau xac nhan "Giai liking hang", "Dua hang hod ve bao quan" dOi yen taxiing hop "Giki phOng hang", "Duahang hofi ye bao quan" tren to khai hai quan sau khi da hoan thanh nghia vu thu8 va le phi theo quy dinh. Ca quan hai quan km 01 ban, nguoi khai hai quan luu 01 ban.

c) Luang hop hang thuec dei tuong phai tinh lai thus, cong chi:re kiem tra thgc to hang hoa ghi nhan ket qua hem tra thgc to hang h6a va tinh lai thue tai mau se 03/ICBS/GSQL Phu lvc V ban hanh kern theo Thong to sO 38/2015/TT-ETC va cap nhat vao He thong e-Customs.

3. Twang hop sau khi cc) ket qua kiem tra thgc to xac dinh hang hoa thuoc danh muc mat hang cam nhap khau, Icheng do dieu kien xuat khau, nhap

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khan theo quy dinh ce a phap hat thi cong chrc kiem tra nou r8 IY do va lap Phieu yeu cau nghiep vu, sau khi duce Chi cvc tmeng Hai quan phe duyet tai Phial yen cau nghiep vu, cong chirc tiep nhan tra he sa kern theo Phieu yeu cau nghiep vu de nguai khai het re 1Y do va thuc hien >dr 132 theo quy dinh.

Truong hop hang Itha thurlic danh mvc hang cam xuat khau, cam nhap khau cong chfre thvc hien xix132 vi pham hoc trinh Chi eve truang xem xet, quyet dinh (nou vuot them quyen).

4. Truong h9p sau khi co het qua kiem tra hang h6a thuec danh muc Mat hang xuat khau, nhap khau co (lieu lcien then quy dinh oda phap luat thi ding chac kiem tra nen ly do va lap Phieu yeu cau nghiep vv, sau khi duce, Chi cue trueng Hai quan phe duyet tai Phi8u yeu eau nghiep cong chi:re kiem,tra thuc to hang h6a tra he sa kern theo Phieu yeti cau nghiep vv de nguai khai be sung chang tir theo quy dinh.

5. Truang h9p kiem tra thvc to theo de nghi caa Chimic Hai quan nai Bang ky: to khai thi thuc hien theo quy dinh tai Ichohn 11 Dieu 29 Th8ng tu so 38/2015/TT-BTC.

6. Phi& ghi het qua kiem tra co ,the lap thanh nhieu to de dam bao ghi nhan day not dung. Truong hop Phi8u ghi ket qua kiem tra nhieu hen 01 to thi phai ghi nhan se thir,tv/teng se to teen timg Phieu va cac Phieu phai dirge dong dau giap lai bang dau ding chirc thvc hien hem tra.

Dieu 49. Thu thue, phi, le phi, tra to khai hal quan (Bulk 4)

1. Thu thu'e, phi, le phi hai quan theo quy dinh.

2. Del voi hang hem xuat Ich'au, nhap khau da hoan thanh thu tvc hal quan cong chac buerc nay thvc hien tra nguai khai hai quan 01 to: khai; km 01 to khai ding be ho sa hai quan.

Muc 2

Truirng km He thong gap sly co

Dieu 50. Thii tqc hal quan khi He thong gap sty c6

1. Tiep nhan, kiem tra, dang ky, phan luring to khai (Bizet 1)

Sau khi tiep nhan du be he sa hai quan giay theo quy dinh tai Dieu 16 Thing to se 38/2015/TT-BTC (trong do to khai hai quan theo mau quy dinh tai Phu luc IV ban harsh kern Thong tu s6 38/2015/TT-BTC), cling, chile Pep nhan hem tra di'eu kien dang ky to khai theo quy Binh tai khoan 5 Dieu 26 Nghi dinh se 08/2015/ND-CP va )61 lY ket qua kiem tra nhu sari-

a) Truong hop khong dir dieu kien dang ky to khai: cong chic tiep nhan neu ro 1Y do Ira de xuat Chi cue truong Chi eve Hai quan to ch6i Tang ky to khai hal quan th6ng qua Phieu yeu cau nghiep vv. Sau khi duet Chi clic truerng Chi eye Hai quan phe duyet tat Phieu y8u cau nghiep vv, cong chit tiep nhan tra ho

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so kern theo Phieu yeu cau nghiep vitt de ngued khai hai quan biet rei 1y do;

b) Twang hop du dieu kien ding ky to khai thvc hien nhu sau:

b.1) Cap s6 khai: Chi cue Hai quan nth clang ky ter khai mo s6 theo doi viec cap so khai giay khi He thong gap sir co dam bao 12 ky to theo nguyen tac sau: 98, ma Chi clic (04 ky tv), nam (tang ky (02 ky tv), so thir to to khai (04 ky to s6). Soto khai duge cap theo tang nam, het nam, s8 to khai dugc cap so to khai dau tien (vi nam 2015, so to khai bat dau la 98CCCC.150001; nam 2016 s6 to khai bat dau la 98CCCC.160001; trong do CCCC la ma don vi lam tha tuc hai quan);

b.2) Phan lung to: khai, quy& dinh hinh thuc, mire de Urn tra hai quan: Mac hien theo huts dan tai diem a, diem c khoan 3, Dieu 45 Quy trinh nay. Truemg hap phan luting to khai la Meng xanh thi chuyen sang Buot 4 (lchoan 4 Dieu nay); truang hop phan luong yang hoac luong do thi chuyen sang Bulk 2 (Moan 2 Dieu nay).

2. Kiem tra chi tiet ha so (lithe 2): thvc hien nhu Song dan tai Dieu 46 Quy trinh nay, tra viec cap nhat th8ng tin to khai vao He thong va in to khai tir He thong.

3. Kiem tra thvc to hang hoa (Duero 3): thus hien nhu huong dan tai Dieu 47 Quy trinh nay, tra viec cap nhat thong tin to khai vao He thong va in to khai to He th8ng.

4. Thu thue, phi, I'd phi, tra to khai hai quan (Bugc 4): thvc hien nhu huemg dan tai Dieu 48 Quy trinh nay.

Dieu 51. C4p nhat thong tin to khai giay vao Hg thong

Sau khi He thong hoat dOng tra lai, cap nhat cac thong tin to khai, kat qua phan luting, hinh thirc, Ink de, hem tra, quyet dinh thong quan/giai phong hang/dua hang ve bao quan/chuyen cua khdu vao He thong.

PHAN IX

QUY TRINH KIEM TRA, xAc DINH TEN HANG, MA SO HANG BOA, MCC TRUE; KIEM TRA, XAC DINH TRI GIA HAI QUAN;

KIEM TRA THUE, AN DINH THUE DOI VOI HANG HOA XUAT !CHAU, MAP ICHAU

Muc 1

Quy trinh kiem tra, xic dinh ten hang, ma so hang him, mfrc thue

Dieu 52. NQi dung kiem tra 1. xi'am tra viec khai va ten hang, ma so hang h6a, mirc thue eda ngued

khai hal quan. 73

2. Kiem tra viec khai bao cua nguoi khai hai quan ve viec stir dung Thong bao ket qua xac dinh trinac ma so, Thong bao ket qua phan loaf, Thong W.° ket qua phan tich kern ma so phanloaf ola lo hang da &roc thong quan fru& do tren to khai hang hoa xuat khau, nhap khau.

3. Kiem tra tinh deng bQ caa cac chimg tit, sit pha hop ve not dung,gitta cac chimg tir trong be ho so* hai quan ten hang, ma so hang h6a, mat thue.

Dieu 53. Yeu cau kiem tra

1. Kiem tra ten hang:

a) Mo to re rang, day du thank phan,„ ham luong, tinh chat, cau tao, dde diem va ding dung, dap ung cac,tieu chi ve ten goi, me to hang h6a tai Danh muc hang h6a xuat khau, nhap khau Viet Nam;

b) Doi chieu ten hang khai bao v6i: not dung chit giai phan, chirong, phan chucmg, nhom, phan them lien quan tai Danh mix hang h6a xuat khau, nhap khau Viet Nam, tai lieu 1(5/ thuat, chfing tir khan lien quan den hang h6a tai he so hai quan.

2. Kiem tra ma se:

a) ma s6 hang hoa re rang, day da, chinh xac theo mire dQ chi ti'et hang hod cfm mat hang can phan loai tai Danh mvc hang h6a xuat khau, nhap khau Viet Nam;

b) Doi chieu ten hang, ma se hang hoa khai bao voi ten hang, ma so tai Danh muc hang h6a nil ro ve phan loaf trong linh v‘rc nhap khau, Danh muc hang hoa xuat khau, nhap khau Viet Nam c6 hieu lrc tai th8ri diem (tang 14 to khai.

3. Kiem tra mite thue:

a) Deli chieu ten hang, ma s6, mire thud khai bao ved ten hang, ma s6, muc thue tai the Bieu thue va chinh sach thue c6 hieu hrc tai then diem clang Icy to. khai;

b) Doi chieu con chttng tir trong he sit hai quan dieu kien ap dung cac Bleu thud co hieu lye tai th6i diem dang Icy to khai (nhu quy dinh ve nuerc xuat khau, giay chfing nhan xuat xfr (C/O), hinh thirc van chuy6n tir mthe xuat khau).

Throng hop ding chi:re hai quan khong thus hien kiern tra chi „Het ve ten hang, ma so, mire thue theo yeu cau quy dinh tai Dieu 52 Mac 1 Phan IX Quy trinh nay den den that thu thue, phai chiu nth nhiem ye so tin thue that thu theo quy dinh cua phap luat.

4. Kiem tra, del chieu nOi dung khai bao ve ten hang, ma se voi ten hang, ma se dm cac mat hang de Ian tai cac chucmg, thorn, ,phan nheim quan; nOi dung cila Thong bao ket qua xac dinh truck ma sr') (98u co), Thong bao ket qua phan loai, Thong bao ket qua phan tich kern ma s6 phan loaf ctla 10 hang da ducc thong quan nu& do (neu co); ma so caa cac lo hang tucmg to da xuat khau, nhap khau tai chile nang 2.08, tai Ca sac et lieu, ye phan loai, ap clang mire thue dpi yeti hang boa da xuat khau, nhap khau cita Ding cac Hai quan.

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Dihr 54. rer 1y ktt qua kiLn tra

1. Truang hop nOi dung khai bao dap ung duct yeti cau kiem tra neu tai Dieu 53 Quy trinh nay, co du co so xac dinh cat thong tin trong b0 ho so hai quan la chinh xac, phi]. hop vai nOitlung khai bao ve ten hang, ma so hang h6a, mac thue, cong chic hai quan chap nhan nOT dung khai cua ngtrai hat quan, cap that k8t qua kiem tra tai 8 "Cap that 9 Hen cila cong chac xit 19" tren He thong VCIS.

2. Truang hop not dung khai bao chua dap ting duce yeu cau kiem tra /feu tai Dieu 53 Quy trinh nay hoar 06 du co so xac dinh ngueri khai hai quan khai khong ding ten hang, ma so hang h6a, mac thue:

a) Truang hop ngued khai hai quan khai ten hang, ma se) chin day del, rei rang, chi tiet theo haang dan tai diem a khoan 1, diem a lchoan 2 Dieu 53 Quy trinh nay, cong eh& hai quan thong bao cho ngued khai hai quan khai be) sung theo quy dinh tai Dieu 20 Th8ng to se') 38/2015/TT-BTC bang "Chi thi °ha Hai quan" thong qua nghiOp vu IDA01/EDA01 (ma A).

Truong hop ngued khai hai quan khong khai b0 sung trong thai han 05 ngay ke ter ngay than duet yeu cau cha ca quan hai quan hoc th8ng tin cung cap kh8ng day do, cong chug hai quan ghi nhan vao He th6ng tai 8 "Cap nhat kien cua gong chic xtr 19" va xi" 19 theo quy dinh tai chem b.2 khoan 1 Dieu 24 Thong tu so 38/2015/TT-BTC cua BO Tai chinh;

b) Truang hop ngued khai hai quan khai khong thing ten hang, ma sea hoc -co sp sai lOch, chua phi hop ve ten hang, ma s8 gitta chung ter thuec be, he) so hai quan va thong tin khai hen HO thong:

b.1) Neu du Cu so de" xac dinh ten hang, ma so hang hoa, cong chat hai quan thong bao cho ngueri khai hai quan khai ho sung theo quy dinh tai Dieu 20 ThOng tu , 38/20I5/TT-BTC bang "Chi thi Eta Hai quan" th8ng qua nghlep vu IDA01/EDA01 (ma A).

Truang hop ngued khai hai quan khong khai b0 sung trong thin hart 05 ngay Ice ter ngay nhan duqc yeu cau cua co quan hai quan, cong chtic hai quan ghi nhan vao HO thong tai 0 "Cap that 9 kien cha cong chat xtr 19" va xii 19 theo quy dinh tai diem b.2 khoan 1 Dial 24 Th6ng to so 38/2015/TT-BTC cua BO Tai chinh;

h.2) Neu chua del ca so de" xac dinh ten hang, ma so hang hoa, cong chtic hai quan cap nhat ket qua kiem tra vao HO thong tai 0 "Cap nhat y kien dm keg chirc xtr vr" de xin y kien Chi cut truemg. Sau khi Chi cue trueng phe duy'et, ding claire hai quan thong bao cho ngutd khai hai quan nOp bo sung chtmg ter, tai lieu theo quy dith tai diem b.3 khoan 1 Dieu 24 Thong tu s6 38/2015/TT-BTC bang "Chi thi elm Hai quan" thong qua nghiOp vu IDA01/EDA01 (ma A) va xir 19 nhu sau:

b.2.1) Trong thai han tai da 05 ngay keTir ngay thong bao ve viec new b0 sung tai lieu, nen ngued khai hai quan nem bo sung chang ter, tai lieu theo yeu cau thing thin cong clam hai quan du ca so xac dinh ten hang, ma s8 hang hoa

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theo tieu chi ye ma se, ten hang, mi3 to hang h6a tai Danh mne hang hoa xuat khan, nhap khau Viet Nam thi huang dan ngtrai khai hai quan khai bo sung theo quy dinh tai Dieu 20 Thong tu so 38/2015/TT-BTC cua BO Tai chinh, trinh Chi cue truang thong quan hang hoa sau Ichi ngued khai hai quan Mac hien khai bo sung, nOp du tien thus, ti8n phat (neu co) theo quy dinh.

Trueng hop ngued khai hai quan khong khai MO sung trong thai han 05 ngay ke tir ngay nhan duce you eau cua ca quan hai quan thi ghi nhan vao He thong va xit lY theo quy dinh tai diem b.2 khoan 1 Dieu 24 Thong tir s8 38/2015/TT-BTC cua BQ Tai chinh;

b.2.2) Trong thai han t8i da 05 ngay ke tir ngay th6ng bao ve viec nOp 136 sung tai lieu tren He thong, neu nguai khai hai quan khong nop duct chung tir, tai lieu theo yeu cau hoac ngued khai hai quan nOp bo sung chimgtir, tai lieu nhung cling chac hai quan khOng ca so xac dinh ten hang, ma so hang hoa, mire thus thi bao cao Chi enatruang ye viec lay mau de thuc hien pit tich man hang h6a hoac quyet dinh kiem tra Uwe to hang h6a theo quy dinh tai diem b.3 khoan 1 Dieu 24 Thong tu so 38/2015/TT-BTC cha BO Tai chinh.

c) Throng hop nguoi khai hai quan khai ban sai mire thus tai cac Bien thus hose khong du dieu kien de ap dung mire thus theo quy dinh tai cac Bieu thus, ding chirc hai quan thOng Mao cho ngtrai khai hai quan khai b8 sung theo quy dinh tai Dieu 20 Th'Ong to so 38/2015/TT-BTC bang "CM thi cila Hai quan" thong qua nghiep vu IDA131/EDA01 (ma A).

Trueng hap nguiri khai hai quan khong khai bo sung trong thai han 05 ngay ke tir ngay nhan duce yen can cila ca quan hai quan thi ghi nhan vao He thong va xix ly theo quy dinh tai diem b.2 khoan 1 Dieu 24 Thong tu so 38/2015/TT-BTC cila BO Tai chinh;

d) Truang hop nguoi khai had quan khai bao va sir dung kh8ng dung nei dung ve ten hang, ma s8 tai Thong bao ket qua xac dinh tnrot ma so hoac Thong bao Met qua phan loai hang hoa hoac Thong bao ket qua phan tich kern ma so phan loai:

d.1) Neu cac tai lieu trong ho sa hai quan du ca so de xac dinh ten hang, ma so hang h6a, cOng chire hai quan th6ng bao cho ngurd khai hai quan khai bo sung theo quy dinh tai Dieu 20 Thong tu so 38/2015/TT-BTC bang "CM thi aim Hai quan" th8ng qua nghiep vu IDA01/EDA01 (ma A).

Tnrimg hap nguai khai hai quan khong khai be sung trong thai han 05 ngay ke to ngay nhQn dirge yeu cau ciaa ca quan hai quan thi ghi nhan vao He th8ng va xfr ly theo quy dinh tai diem b.2 khoan 1 Dieu 24 Thong tu s8 38/2015/TT-BTC cua BO Tai chinh;

d.2) Neu cac tai lieu trong he so hai quan Miring du ca sa de xac dinh ten hang, ma s6 hang h6a, cong chuc bao cao Chi cue truerng ve viec lay mau thac hien phan tich mau hang h6a, hoac quyet dinh kiem tra Mut to hang hoa theo quy dinh tai diem b.3 khoan 1 Dieu 24 Thong tu sa 38/2015/TT-BTC cila Bo Tai chinh.

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3. Truong hop nghi van c6 sir sai lgch, chua phir hop ye ten hang, ma so gicia chtmg ti thuOc bO h8 so hai quan, thong tin khai tren Hg thong:

a) Dgi ved hang hoa thuOgdign,mign kiem tra Mire te: gong chirc de xuat Chi egg truang quyet dinh chuyen kiem tra thvc to hang h6a de lam ca sb xfic dinh ten hang, ma so hang hem; cap nhat ket qua chuyen hem tra thvc to hang hoa tren He thong VCIS; thve hien theo huong dan tai khoan 2 Dieu 24 Thing to so 38/2015/TT-BTC gin BO Tai chinh;

b) Dgi voi hang hoa thuOc dign kigm tra dive ta, thvc hien theo huemg dan tai khoan 2 Dieu 24 Thong to s6 38/2015/TT-BTC cua BO Tai chinh.

4. )(Cr 1ST d6i vai cac tnrang hop thvc hien lay mdu phan tich de phan loci hang h6a:

, Hang hoa thvc hien thy man phan tich phan loaf neu tai diem b.2.2 va diem d.2 Dieu 54 Quy trinh nay,, can air ket qua phan loai (Thong bao ket qua phan loci cria Tong cue traang Tang eve hai quan hoac Thong bao ket qua phan tich kern ma so phan loai caa Trung tam phan tich phan loai hang hoa xuat nhap khau/cac Chi nhanh Trung tam phan tich phan loai hang hoa xuat nhap khau), Gong chic cap nhat ket qua phan loaf hang h6a va /dr 15, nhu sau:

a) True:mg hop ma so hang h6a do nguai khai hai quan khai IchOng khac bigt vol. ma so tai Thong bao ket qua phan loaiMoac thOng bao ket qua phan 'Lich kern ma so phan Ioai, Gong chic hthi quan chap nhgn nOi dung khai mi a nguai khaihai quan, cap nhat ket qua ki8m tra tren He thong tai 8 "Cap nhat lcien cua gong chire xix

b) Truong hop ma so hang h6a do ngueri lchai hai quan khai co sir lchac bit voi ma so tai Thong bao ket qua phfin loai hoac thong bao ket qua phan tich kern ma so phan loci, tong chic hai quan dieu chinh ma s8 va thgng bao cho nguai khai hai quan khai be) sung bang "Chi thi dm Hai quan" thong qua nghigp vv. IDA01/EDA01 (ma A); cap nhat ma so di'eu chinh tai chic nang 1.01.07 Ca ser du lieu ye phan loci, ap dung 1111:1C time doi voi hang hga da xuat khau, nhap khau cua Tong cue Hai quan.

Truong hop ngubi khai hai quan khong lchai bg sung trong tided han 05 ngay ke tir ngay nhan dugs yeti cau cua co quan hai quan thi ghi nhan vao He thOng VNACCS va xir lY theo quy dinh tai diem b.2 khoan 1, Dieu 24 Thing to so 38/2015/TT-BTC BO Tai chinh; cap nhat ket qua di'eu chinh ma so tai chirc nang 1.01.07 Cu so da lieu ve phan foal, ap dung mire thug doi voi hang hoa da xuat khau, nhap khau cila Tong eve Hai quan.

Muc 2 . A Quy trinh luem tra, tham van, xac dish Mit gia hat quan

Dieu 55. KiCm tra tri gia hat quan

1. Kiem tra not dung lchai ban

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a) Nei dung kiem tra:

a.1) Kiem tra tinh chinh xac, day du ale chi tieu lien quan den tri gia tren te: khai hang hoa xuat khan, to khai hang hoa nhap khan hoac tb khai tri gia (neu co), trong do can luu y cac chi tieu sau:

a.1.1) Ten hang phai chi tiet k-Y ma hieu, nhan hieu, xuat xi hang h6a. Cu the: Ten hang khai bao la ten thuong mai thong thuong kern theo cac dac trung co ban ye hang hod (nhu: cau tao, vat lieu cau thanh, thanh phan, ham luans, cong suit, kich ca, kieu ding, ding dung, nhan hieu) de xac dinh duarc cac you to anh huOng, lien quan den tri gid hai quan Gila hang h6a.

Vi du: Mat hang xe may, 6 to can c6 cac thong tin ve so chi nged, nhan hieu xe, hang san xuat, nark san xuat, kieu clang, dung tich xi lanh, model, lcY ma hieu khac;

a.1.2) Don vi tinh: Phai dirge dinh luting ro rang theo don vi do luting phi hap voi tinh chat loaf hang (nhu: m, kg), truerng hop khang dinh luong dugc ro rang (nhu: thing, h0p) thi phai ti'en harsh quy doi tuong duong (nhu: thing co bao nhieu hOp, men hOp bao nhieu kg). Dan vi tinh phai thong nhat voi din vi tinh caa, hang hga co ding ma so quy dinh tai Danh mac hang h6a xuat khau,nhap khan Viet Nam.

a.2) Kiem tra sv phi; hap cac not dung ve tri gia, dieu kien giao hang teen hoa don thuong mai va van dan hoar chiing to van tai !chat co gia tri tuong duong theo quy dinh cia phap luat;

a.3) Kiem tra tinh chinh xac, day du va sir phi hap gift nOi dung van ban Thong bao,ket qua xac dinh tnrOc (nett c6) tren thong du quan ly gia hai quan voi ho saya thtrc to 10 hang xuat khan, nhap khau (doi voi truing hap phai kiem tra that to hang boa).

b) Xir ly ket qud kiem tra:

b.1) Den voi timing hap tai diem a.1, a.2 Ichoan nay:

b.1.1) Truing hop ngued khai hai quan khai bao chinh xac, day du cac chi tieu lien quan den tri gid tren to khai hang h6a xuat khau, to khai hang hoa nhap khau, to khai tri gid va hod don thuong mai phi hap voi van don hoac chting,tir van tai khac co gia tri tuang duong theo quy dinh phap luat, tong chic kiem tra,ho so thac hien tiep kiem tra tri khai bac theo huong dan tai Ichoan 2 Dieu nay;

b.1.2) Truing hop ngued khai hai quan khiang ke khai, ke khai kh8ng dimg, khong du eau chi tieu lien quan den tri gia tren ter khai hang h6a xuat khau, to khai hang hga nhap khau, ter khai tri gid; hod don thuang mai khOng phi hap voi van don hoac chimg ti van tai khac co gia tri tuong duong theo quy dinh caa phdp luat; tri gia khai bao Ichong thuoc mot trong cac truing hap nghi van nhung chug di co sb bac bo (sau day viet tat la nghi van) theo huemg din tai diem b Ichoin 2 Dieu nay, cong chic hai quan „de xuat Chi cat truing duyet ca se( bac be tri gia khai bdo tai o "Cap nhat kien cith acing chat 'dr ly"

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tren He thOng (chon De xuat khac). Sau lchi duce Chi cue truong phe duyet, &Ong ethic hai quan thong bao cho nguiyi khai hai quan cc ser bac b6 tri gia khai bao theo quy dinh tai diem a khoan 1 Dieu 25 Th6ng to s8 38/2015/TT-BTC bang "Chi thi cua Hai quan" thong qua nghiep vu IDA01/EDA01 (ma A) va xu ly nhu sau:

b.1.2.1) Neu nguai khai hai quan &mg 9 vol cc sa bac bo tri gia khai bao va thvc hien khai bo sung trong thin han 05 ngay ke to ngay co quan hai quan thing bao, cling chat kiem tra he so thvc hien thong quan theo quy dinh va cap nhat theo thong dan tai Dieu 58 Quy trinh nay. Viec khai b6 sung theo quy dinh tai Dieu 20 Thong to so 38/2015/TT-BTC;

b.I .2.2) Neu nguiti khai hai quan khinag dang y voi cc so. bac b6 tri gia khai bao hoac, qua uteri han 05 ngay ke tic ngay ca quan hai quart thong bao ma theng khai b8 sung, clang chin kiem tra he so chap nhan tri gia khai bao de thvc hien th6ng quan va, lap Phieu chuyen nghiep theo Mau s6,. 15/20157 KTSTQ tai Quy trinh kiem tra sau thing quan ban hanh kern Quyet dinh so 1410/QD-TCHQ ngay 14/5/2015 tha Tong the truang Tong cvc Hai quan, trong do neu re cc so bac bo tri gia khai bao de thvc hien kiem tra sau thing quan theo quy dinh, dOng thai thvc hien cap nhat theo huong dan tai Dieu 58 Quy trinh nay.

b.1.3) Twang hyp nguai khai hai quan khOng ke khai, ke khai khans dung, khong dit cac chi tieu lien quan den tri gia Men to khai hang h6a xuat khau, to khai hang h6a nhap khan, fc khai tri gia; hod don thuong mai khOng pha h9p vbi van don hoac chimg to van tai khac c6 gia tri Wang thong theo quy dinh cua phap luat; tri gia khai bao thuOc met trong the truang hop

ho van

theo huong dan tai diem b khoan 2 Dieu nay, ding chat kiem tra ho so thvc hien xir lY theo huong dan tai diem c.2 khoan 2 Dieu nay;

b.1.4) D8i vol trueng hop tai diem a.3 khoth nay:

b.1.4.1) ChAp than tri gia khai bao de thvc hien thong quan theo quy Binh, dOng thai thvc hien cap nhat theo huong dan tai Dieu 58 Quy trinh nay neu not dung Thong bao kat sua xac dinh truerc ve mire gia phit h9p voi ho so hai quart va thvc to 16 hang xuat khau, nhap kit (dOi yeti truang hop phai kiem tra thvc to hang h6a);

b.1.4.2) Kiem tra tri gia khai bao cua nguai khai hai quan theo huong clan tai Klaoin 2 Dieu nay nett not dung Th6ng bao ket qua xac dinh truck ye phuong phap xac dinh tri gia hai quan phu hop vol he so Mai quan va thvc to 16 hang xuat khau, nhap khau (den. vol -throng hop phai kiem tra thvc to hang hoa);

b.1.4.3) Kim tra tri gia khai bao cua ngthi khai hai quan theo huong dan tai Khoan 2 Dieu nay, &Ong thin c6 van ban (kern ho sa chUng minh Thong bao ket qua xac dinh truot,khOng pha hop) bao cao Tang cvc Hai quan ban hanh van ban hay Thong bao ket qua xac dinh tru6c tri gia neu not dung Thong bao ket qua the dinh truerc,Ichong hop veri ho so Mai quan va thvc to 10 hang xuat khau, nhap khan (dal ved truang hop phai kiem tra thvc to hang h6a).

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2. Kiem tra tri gia khai bao

a) Mai dung kiem tra:

So sanh, doc i chieu tri gia khai bao vai thong tin rui ro ve tri gia tai co set du lieu tri gia co san tai thai diem ki8m tra. Thong, tin rid rove tri gia la hang boa thuOc Danhrmgc hang hOa xuat khau, nhap khan ro ve tri gia; hang boa cb thue slat thug xuat khau Ion hon 0% trong co so di/ lieu tri gia; hang Wm xuat khau, nhap khau da co ket qua kiem tra sau thong quan ve tri gia hai quan; hang h6a xuat khan, nhap khau da co ket qua thanh tra ve tri gia hai quan; hang hoa nhap khau co khoan giam gia.

b) Hang h6a xuat khan, nhap khau co nghi van nett thuOc mot trong cac truang hop sau:

b.1) DOi veil hang hoa xuat khan:

b.1.1) Tri gia khai .baothdp hon tri gia cila hang h6a giOng het, twang to trong Danh muc hang h6a xuat khan rdi ro ve tri gia;

b.1.2) Tri gia khai bao thap hot tri gia cila hang h6a glans het, tuang to co ket qua kiem tra sau thong quan ve tri gia hai quan, ket qua kiem tra thanh tra ire tri gia hai quan dome cap that gen He thong th8ng tin du lieu tri gia hai quan;

b.1.3) Tri gia khai bao thap hon tri gia hai quan thap that cua hang h6a giemg het, Wang to co time suat time xuat khan 16-n hon 0% trong co sa dir lieu tri gia (khOng so sanh yeti tri gia thuOc dien nghi van).

Hang h6a xuat khan giOng het, tucmg to trong co sa du lieu tri gia dung de so sanh la tattling hang h6a xuat khau trong khoang thai gian 60 ngay ft-Liao hoac 60 ngay sau dang kY to khai xuat khau cua hang ,h6a dang ki8m tra tri gia. Truang hop lchOng tim duce hang hoa xuat khau, glans het, tuong to trong thai han neu ten thi sir dung nhilmghang hoa xuat khau giOng het, twang ttr gan nhat so wai ngay dang lcy to khai xuat khau dm hang h6a dang kiem tra tri

b.2) D6i vol hang h6a nhap khan:

b.2.1) Tri gia khai bap thap hon tri gia dia hang hod giOng het, tuong to co thuOc Danh Inge hang hoa nhap khan rui ro ve tri

b.2.2) Tri gia khai bao thap hon tri gia hai quan thap nhat ciia hang hoa giong het, tucmg to do co quan hai quan xac dinh hoac thap han tri gia khai bao thap nhat dm hang boa giOng het, twang to (khOng so sanh vol tri gia thuOc dien nghi van) da dugc co quan hai quan th6ng quan theo tri gia khai bao trong co sa dir lieu tri

, Hang 116a giang het, twang to dung de so sanh la nhimg hang Ma duce xuat khan den Viet Nam vao clang ngay hoac trong khoang thol, gian 60 ngay truck hoac 60 ngay sau ngay xuat khau Gila hang boa clang kiem tra tri gia. Truang hop khlong tim doge hang hoa giong het, tuong to trong thai han net tren thi duce met rang khoang thai gian 90 ngay truck ho4c 90 ngay sau ngay

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xuat khan caa hang h6a dang kiem tra tri gia. Tnrang hop van khong tim they da lieu thi me, rOng khoang thai gian tra cau.

b.2.3) Tri gia khai ban than hen hoac bang tri gia khai bao cua linh kien dung be) hang hga ding loai nhap khau; hoac thap lion hoac bang tit gia khai bao etia nguyen, lieu chinh cau thanh nen san pham hoan chinh nhap khau sau khi dal duce quy doi ve ding dith kien mua ban voi 18 hang dang kiem tra tri

Thai gian tra din du lieu tri gia thgc hien theo quy dinh tai diem b.2.2 khoan nay;

b.2.4) Tri gia khai bao thap han ‘tri gia do ca quan hai quan thu thap to cac ngutin th8ng tin theo quy dinh taiDieu .25 Thong tu so 39/2015/TT-BTC ngay 25/3/2015 clia,,B0 Tai chinh quy dinh ve tri gia hai quan doi voi hang boa xuat khan, nhap khau sau khi da duce quy doi ye ding dieu kien mua ban lied 18 hang dang kiem tra tri gia;

b.2.5) Hang h6a nhap khau co y6u to giam gia trong do tri gia khai bao sau lchi tra di Ichohn giam gia thap hen tri gia dm hang hod giong het, tuong to trong ca so du lieu tri

b.2.6) Truing hop khOng tim duct hang hoa gitmg het, hang hod tuong to theo quy dinh Jai Thong tu quy dinh ve tri gia hai quan voi hang h6a xuat khau, nhap kith de so sanh, kiem tra tri gia khai bao thi ap dung nhu sau:

b.2.6.1) Hang h6a nhap khau c6 nhieu tinh nang, e8ng dung di kern ea the so sanh yea hang h6a Gang loai co met tinh Wang ca ban da c6 trong ca ser da lieu gia;

b.2.6.2) Hang h6a nhap khan co ca

cap chat Luang cao han co the so saran voi hang h6a ding loai co pham cap chat lucmg thap hen da co trong ca so da lieu gia;

b.2.6.3) Hang hoa nhap khau ding nhan hi/8u, co xuat xix tir the nuem, khoi rusk phat trien co the so sanh voi hang hoa ding loai tir ode nu& dang phat trien c6 trong ea so du lieu tri gia.

Thai gian tra thu du lieu tri gia thud hien theo quy dinh tai diem b.2.2 khohn nay.

c) Xir ly ket qua kiem tra:

c.1) Truing hop khong c6 nghi van ve tri gia khai bao, ding chic hem tra he se chap nhan tri gia khai bao d8 thgc hien viec thong quan theo quy dinh va cap nhat theo Wong dan tai Dieu 58 Quy trinh nay;

c.2) Trifling hop co nghi van ve tri gia khai bao nhung chua du ca ser bat b6, ding chat hai quan thong bao nOi dung "nghi van tri gia khai ban" va "yeu eau nguoi khai hai quan nOp be sung cac chimg tu, tai lieu" co lien quan phir hop voi phuong phap xac dinh tri gia khai bao quy dinh tai Thong tu so 39/2015/TT-BTC bang "Chi thi cua Hai quan" thong qua nghiep vu IDA01/EDA01 (ma A) hoac gui Thong bap nghi van tri gia khai bao theo mau

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s6 02A/TBNVTG/XNK quy dinh tai phu lyc VI ban hanh kern Th8ng tu s6 38/2015/TT-BTC cho ngueri khai hai quan trong theri han toi da Icheng qua 08 gib lam viec ke to khi ky Thong bao nghi van d8i voi truang hop tb khai hai quan giay va xir 1Yr nhu sau:

,c.2.1) TruOng hop ngueri khai hai quan nOp b6 sung chimg tai lieu theo yeu cau va de nghi tham van, thai gian tham van qua He thOng (hoac tren mau se) 02A/TBNVTG/XNK quy dinh tai phu lyc VI ban hanh kern Th8ng tu so 38/2015/TT-BTC d6i voi truemg hap to khai hai quan gidy) trong theri han t6i da 05 ngay ke tir ngay co quan hai quan thong bao, ding chile kiem tra ho so trinh Chi the truang phe duyet giai phong hang h6a theo quy dinh tar Dieu 33 ThOng tu s8 38/2015/TT-BTC, deng thoi thgc hien tham van va cap nhat theo huong dan tai Dieu 56, Dieu 58 Quy trinh nay;

c.2.2) Truong,h9p nguai khai hal quan Ichring a nghi tham van hoac qua thai gian 05 ngay ke tir ngay ca quan hai quan thong bao nhung khOng nOp bo sung ho sa, thing tir, cong chile hai quan chap nhan tri gia khai bao de

van hien thong quan va lap Phieu chuyen nghiep vy, trong do neu ro cac nghi van de chuyen kiem tra sau th8ng quan theo quy dinh, Tong thai cap that &it lieu theo huong dan tai Dieu 58 Quy trinh nay.

Mau 56. Tham van

Ngay sau khi nhan dugc yeu du de nghi than van dm ngueri khai hai quan theo huong dan tai diem c.2.1 khoan 2 Dieu 55 Quy trinh nay, ca quan hai quan thgc hien nhu sau:

1 Phan loaf h6 so theo than quyen than van

Cemg chire hai quan or cap Chi cue thgc hien phan loci h8 so theo than quyen than van huong dan tai khoan 3 Dieu 25 Thong tu so 38/2015/T1'-BTC va xit ly nhu sau:

a) Tnxang hop hid so dugc phan cap tham An 6( cap Chi cyc: C8ng citric hai quan a cap Chi cue thgc hien tiep cac clang viec huong dan tai khoan 2 Dieu nay;

b) Truang hop he so thuOc tham quyen tham van cria cap Cyc: Chi cue Hai quan not (tang ky to khai lap va giri Phieu chuyen ho so than van theo mau so 08/PCTV/TXNK Phu lyc 1 Quy trinh nay va ehimg tit, tai lieu (ban photo) ye Cue ngay trong ngay hoac ngay lam viec lien ke ke tit ngay nhan duac de nghi tham van oda ngueri khai hai quan. ang thire hai quan o cap Cuc ngay khi nhan dugc he so than van tir Chi cue ehuyen len thgc hien the ding viec huong dan tai khoan 2 Dieu nay.

2. Thu thap thong tin, at lieu

Gang chat tham An thu thap thong tin, chuan bi the tai lieu lien quan den 10 hang than van; the thong tin, so lieu nham lam ro the nghi van cea co quan hai quan lien quan den 01 gia khai bao. Cu the:

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a) Tracnu,cac thong tin va nganh hang kinh doanh, ye doanh nghiep, ve tinh hinh xuat khau, nhap khau tha doanh nghiep cat san tren cac He thong thong tin dm co quan hai quan;

b) Tra eth thong tin va tri gia hai quan dm hang hoa nhap khau giong het, tuang to co san tren He thong co: say d& lieu gia trong lchoang thai gian theo huOng dan tai diem b.2.2 khoan 2 Dieu 55 Quy trinh nay., True:mg hopket qua tra khOng c6 hang h6a gi6ng het, tucmg to tren He thong co s& dit lieu gia thi ma rang khai niem hang hoa gi6ng het, Wong to theo huang dan tai diem b.2.6 khoan 2 Dieu 55 Quy trinh nay.

Rieng den yeti truang hop tham van hang hoa xuat khau, Gong chim than van tra cau tri gia hai quan dm hang hoa xuat khau giong het, tuong to trong khoan thai gian theo huong dan tai diem b.1.3 Dieu 55 Quy trinh nay.

c) Thu thap thong tin ve tri gia cila hang h6a tham van to cac nguem thong tin quy Binh tai Dieu 25 Th6ng tu so 39/2015/TT-BTC;

d) Cac thong tin thu thap phai dugc quy dai ve clang di8u kien mua ban, dieu kien ye thai gian xuat khau, nhap khau (quy dinh tai khoan 2 Dieu 9 Th8ng tu se 39/2015/TT-BTC) voi 10 hang tham van;

d) Tang hop, phan tich cac thong tin da thu thap duqc de danh gia mire de tin cay cua cac thong tin va loai b6 cac thong tin kh8ng phd hop:

Ging chirc tham van in cac thong tin da thu thap duqc, ghi ro thai gian tra ten, lap phieu de xuat ve viec su dung thong tin ;d de xuat lanh dao

Phi:mg phe du)* (truang hop tham van a cap Coo) hoac de xuat Lath dao Chi eve phe duyet (truang hop tham van 6 cap Chi eve) va chuyen sang thug hien theo huOng clan tai khoan 3 Dieu nay.

3. Nghien cin1 ha so, chuan b1 not dung tham van

a) Viec nghien cum ha so can tap trung lam ro tinh phi; hop gift cac chUng tit trong b0 ho so hai quan; gicra th8ng tin, dtt lieu thu thap duqc vei kat qua kiem h6a thus to (den yeti truemg hop phai kik) tra thy° t8) va khai bao caa ngued khai hai qtan;

b) Cac cau had can tap trung lam to cac nghi van, Minh bed tran lan, chik kheng trong tam vao nhang nghi van. Thy tang truang hop tham van cu the,

can lam r0 cac not dung:

b.1) Ve hang hem doanh nghiep kinh doanh, nganh ngha kinh doanh;

b.2) Ve den tag oda doanh nghiep;

b.3) Cach thirc dam phan,14 kat hop Sing mua ban hang hoa;

b.4) Cac van de lien quan den nghi van ve gia ca;

b.5) Cac van de ve thank town;

b.6) Cac thong tin chi tier ve hang tha;

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b.7) Cac van a ve ban hang sau nhap khau (ai vii twang Imp tham van hang nhap khan);

b.8) Cac dieu kiln ap dung phuong phap tri gia giao Bich cilia hang h6a nhap khau;

b.9) Cac mau thuan ve nOi dung gifta cac thing tir trong b0 h6 so tham van.

4. TO chew tham van

a) Cong chat thim hien tham van da nghi dai dign c6 tham quyen theo quy dinh cua phap luat xuat trinh chimg minh thu nhan dan va giay ny quyen (truing hop dap ity quyen) truem khi that hien tham van, dong that, giai thich re) quyen lgi va nghia vu cga ngued khai hai quan, trach nhigm va quyen han caa co quan hai quan theo quy dinh khi that hign tham van de c6 sr hap tac gala ngued khai hai quan va co quan hai quan nham lam minh bach cac nghi van lien quan den tri gia khai bao. Tnrang hop ngtroi denvan tham khong dung tham quyen va khong co giay quyen thi tir chid to chirc tham van;

b), Bat cau hoi tham van va ughe tra led cila nguoi tham gia tham van, chit trong vao nhigig cau h6i can lam re nghi van, qua d6 so sanh de tim ra cac mau thuan trong thong tin cimdoanh nghigp (cau tra led, ho so xuat khau, nhap khau va vii cac thOng tin c6 san cga co quan hai quan da ducyc hem chimg).

Ltm Trong qua trinh than van khOng nhgt thigt phai neu het cau hoi hoc chi g6i ggn,trong cac cau hoi da chuan phai can cu vao timg 10 hang cg the va din hien ca the trong tham van de c6 xtir ly thich hop;

c) Trong qua trinh tham van, Gong chic tham van can lam rei nharng nei dung sau:

c.1) Tinh chink xac cua cac nOi dung lien quan den viec xac dinh tri gia hai quan cita nguiyi khai hai quan;

c.2) Tinh phit hp da cac thong tin lien quan ve tri gia hai quan giga cac ho so, chang tir tai lieu;

c.3) Tinh chink xac cua vigc ap dung nguygn tat, dieu kign, trinh tit, phuong phap xac dinh tri gia hai quan quy Binh tai Th8ng to so 39/2015/TT-BTC;

c.4) Cac nOi dung h6i dap phai dugc ghi chep day du, trung thgc va lap thanh bien ban tham van.

d) Nei dung tai Bien ban tham van:

Tai bign ban tham van, tong chirc tham van ghi chep day da, trung thgc nOi dung hoi dap trong qua trinh tham van; cac thing tir, tai lieu ngued khai da n0p be sung va xerl5inhu sau:

d.1) Truimg, hp co quan hai quan 'thong du co so' bac b6 tri gia khai bao, tong chat tham van ghi ro "khong du ca set bac bo tri gia lchai bao";

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d.2) Truong hop co quan hai quan du co ser bac be Jai gia khai bao,, cong chit° tham van ghi cac nguon thong tin sir dung trong qua trinh tham van, ca sec can cu bac bo tri gia khai bao va tri gia tham lchao (kern theo phixong phap xac dinh theo quy dinh tai Thong to se 39/2015/TT-BTC):

d.2.1) Truong hop ngued khai hai quan Miring, chap nhan co see bac be tri gia khai bao cu quan hai quan, cong oh& tham van ghi ro "do co ser bac b6 tri gia khai bao nhung ngtred khai hai quan kitting chap nhan" va ca ser, can cu bac be tri gia khai bao. Phan Sr kien cua ngueri khai hai quan ghi ro "khong dong y veri co siar bac ha tri gia khai bao coa co quan hai quan" va 1Y do "khong ding Ym;

d.2.2) Truang hop ngued lchai hai quan chip nhan co kr bac be tri 41a khai bao cua co quan hai quan va ding y khai bo sung thi tai Bien ban tham van cong chirc tham van ghi "du ea ser bac be tri gia khai bao" va ca ser, can cu bac be tri gia khai bao. Phan 9 kit) cua nguOi khai hai quan ghi ro "dong 9 veld ca sda bac b6 tri gia khai bao cua ca quan hai quan" va tri gia hai quan se khai be sung.

Bien ban tham van phai c8 chfr k9 cria dai dien cac ben tham gia tham van. Ho so tham van phai duo° luu Utz tai noi tham van.

5. Xrr ly lc& qua sau tham van

a) D8i ved truemg hop tham van tai cap Cyc:

a.1) Inning hop khong du ca so: bac bo tri gia khai bao thi cong chile tham van lap Th8ng bao ket qua tham van theo,mau s6 07/TBKQTV/TXNK Phu lye 1 Quy trinh nay kern theo Bien ban tham van (ban sao) gin Chi cyc Hai quan nai dang to khai, dong theri thvc hien cap nhat theo huong clan tai Dieu 58 Quy trinh nay; cong chirc kiem tra h6 so thong quan hang hem theo quy dinh;

a.2) Truang hop da co ser bac be tri gia khai bao nhung ngued khai hai quan khring dong 9 veri co sar bac be tri gia lchai bao dm cry quan hai quan thi xix It nhu sau:

Cong chite tham van lap Th8ng bao kik qua tham vein kern Bien ban tham van (ban sao) gin Chi cyc Hai quan nai clang kY to khai va Phieu chuyen nghiep vu, chuyen kiem tra sau thong quan theo quy dinh, &mg dun thvc hien cap nhat theo huong dan tai. Dieu 58 Quy trinh nay;

a.2.2) Cring chitc kiem tra ha so can err Thong bao ket qua tham van hoac ket qua tham van tai He thong thong tin quan 19 gia thvc hien thong quan hang h6a theo quy dinh.

a.3) Truong hop du ca ser bac be tri gia lchai bao va ngurn khai hai quan dong y khai b8 sung, cong chirc tham van lap Thong bao ket qua tham van gin Chi eye Hai quan noi dang k9 to khai, cling chuc kiem tra ho so can ca kat qua tham van de )(it l9 nhu sau:

a.3.1) Trong thei han tai da 05 ngay ke to ngly ket thtle tham van, nhung lchemg qua 30 ngay Ice to ngly dang 14- to lchai, cong chile kiem tra ho so IchOng nhan duce thong tin ka khai be) sung dm ngued khai hai quan, thi chap nhan tri gia lchai bap de thvc hien thong quan hang hoa, lap Phieu chuyen nghiep vu va

85

chuyen hem tra sau thong quan theo quy dinh, clang thiri cap nhat ket qua theo Mang dan tai Dieu 58 Quy trinh nay;

a.3.2) Trong theri han toi da 05 ngay ke tit ngay ket thiac tham van, nhung khong qua 30 ngay ke tir ngay dang ky tit khai, cong chic kiem tra ho so kiem tra tren He thong neu nguiri khai hai quan da ke khai bei sung theo , quy dinh (hoac nhan duce tai lieu ye viec khai be) sung cila nguei khai hai quan vai trueng hop khai thu cong) thi thvc hien thong quan hang h6a theo quy dinh, dong than cap nhat theo huong dan tai Dieu 58 Quy trinh nay.

a.4) Trubng hop nguiyi dai dien co tham quyen doanh nghiep theo quy dinh phap luat khong den tham van thing thai han hoac nguoi den tham van khong phai IA dai dien co tham quyen cua doanh nghiep theo quy dinh cua phap luat hoac khOng c6 giay tiny quyen thi xit 131 nhu sau:

a.4.1) Cong chirc tham van lap Thong bao ket qua tham van giri Chi eve Hai quan not dang 14- to khai va Phieu chuyen nghiep vu chuyen kiem tra sau thOng quan theo quy dinh, clang thin cap nhat theo huong dan tai Dieu 58 Quy trinh nay;

a.4.2) Cong elute kiem tra ha so can cu Thong bao Mt qua tham Van hoac ket qua tham van tai He thing thong tin quan 131 gia, thvc hien thong quan hang hoa theo quy dinh.

b) Bei yeti truOng hop tham van tai cap Chi eve: COng chic tham van, cong chic hem tra ho so thirc hien theo huong dan tai diem a khoan nay (trir viec lap, gin Thing bao het qua tham van).

6. Luu tra h6 sa tham van: H6 so tham van duce km tra theo quy

Dieu 57. Me dinh tri gia hai quan

Cong chic kiem tra M so thvc hien xac dinh tri gia hai quan doi voi the truemg hop quy dinh diem 3 Dieu 3 Thong to so 39/2015/TT-BTC theo the nOi dung sau:

1. Tra dm, plan tich, tang hop thong tin, du lieu xac dinh tri gia ha' quan

a) Tai thei diem xac dinh tri gia, tra cuu cac ngu6n thOng tin tai ea so thr lieu gia, cac chmg tit tai lieu c6 lien quan lam can cu, ea ser xac dinh tri gia. Viec xac dinh tri gia hai quan phai than thil nguyen tan, trinh tu, phuong phap xac dinh tri gia quy dinh tai ThOng to s6 39/2015/TT-BTC.

b) Phan tich, tong hop the thong tin thu thap dirge

b.1) Danh gia dO tin cay,cila cac ngu6n thong tin thu thap duce de loai b6 cac thong tin codO tin c'ay thap, kitting sit dung tri gia hai quan tha hang hoa thuOc then nghi van;

b.2) Quy d6i can thong tin thu thap duce ve clang dieu kien voi 16 hang dang xac dinh tri gia theo huong dan tai Quy the xay dung, quan 131, sir dung co so dit lieu gia cua 'Peng cvc Hai quan.

c) Cac thong tin thu thap phai dirge in ra, the hien ro nguen thong tin, 86

nguai thu thap thong tin, theri diem thu thap thong tin va luu ding b0 h6 so cua 16 hang nhap Ichau.

2. Ban hanh Thong bao xac dinh tri gia

a) Lap Tie trinh va Thong bao xac dinh trt gia:

Cong chirc hai quan lap ter trinh xac dinh tri gia, Thong bao xac dinh tri gia theo mau so 02B/TBXDTG/TXNK Phu hic VI Thong tu so 38/2015/TT- BTC (d6i vot trueng hop khai bao thai k

m: gia1y) xuat Chi cue truang hoac

Cue truing. NOi dung to trinh bao gom:

a. I) LY do xac dinh tri gia hai quan;

a.2) Ngu'en thong tin có san tai thai diem xac dinh tri gia sau khi da duce quy doi va danh gia do tin cay;

a.3) Can cu phan tich, tinh town khi sir dung can nguern thong tin de xac dinh tri gia;

a.4) Phuong phap xac dinh tri gia trong do neu r6 can dr sir dung phuang phap xac dinh tri nguon thong tin sir dung xac dinh tri gia;

a.5) Tr' gia hai quan do ca quan hai quan xac Binh.

b) Ban hanh Thong bao xac dinh tri gia: Cong chile kiem tra he so gal Thong bap xac dinh tri gia bang thu bao dam hoac giti true tiep cho nguoi khai hai quan ngay trong ngay lt1 ThOng bao xac dinh trt gia hoac ngay lam viec lien ke.

3. Cap nhat kat qua xac dinh tri gia va luu tru ha so xac dinh gia

a) Can dr not dung tO trinh xac dinh tri gia va Thong bao xac dinh tri ding chile hai quan cap nhat phuong phap, ket qua xac dinh tri gia vao He thong dtt lieu tri gia va thong bao cho ngued khai hai quan tri gia hai quan do co quan hai quan xac dinh bang "Chi thi eila Hai quan" thong qua nghiep vu 1DA01/EDA01 (ma A), ding thai cap nhat theo thong dan tai Dieu 58 Quy trinh nay

Truing hop hang h6a nhap khau thee quy dinh tai diem a khoan 3 Dieu 3 ThOng tu so 39/2015/TT-BTC thi ngoei viec cap nhat chi thi hai quan ma A neu teen, ding °hire hai quan thuc hien viec b8 sung the not dung lien quan thong qua nghiep vu IDA01/EDA01 (ma B) va nghiep vu CEA/CEE de ra thong bao an dinh thue tren He thong.

Truing hop hang hea nhap lchau theo quy dinh tai khoan 5 Dieu 17 Thong tu s6 39/2015/TT-BTC, ding chin chi thgc hien thong quan hang hoa sau khi ngueri khai hai quan that hien khai bao bo sung;

b) HO so xac dinh tri gia dug° luu frit theo quy dinh.

Dieu 58. Cop nh4t dir lieu tai He th6ng quail ISr dir lieu tri gia hai quan

1. Yeu eau cap that: dam bao tat ea the thong tin lien quan den viec hem 87

tra tri gia khai bao, xac dinh mac do tin cay cia tri gia khai bao, tham van va xac dinh tri gia hai quan phai dugc cap that clay do, kip thai &mg haring dan vao He thing quan ly du lieu gia hai Tian.

2. NOi dung cap that:

a) Tai chic ,riang c4p nhat hieu loc Th8ng bao kat qua xac dinh truck tri gia, cong chic kiem tra ho sa cop that: "nei dung khai bao phi hop ved n8i dung dm Thing bao ket qua xac dinh array tri hoac "nei dung khai bao Thong phi hop ved nei dung cna Thing bao ket qua xac dinh aunt tri gia" twang 1:Mg vai hueng d'an tai khoan 1 Dieu 55 Quy trinh nay;

b) Tai chic nang cap nhat ket qua kiem tra ho sa, tri gia, cong chic kiem tra ho sa hai quan cap that day ch cac nei dung kiem tra nhu sau:

b.1) Truang hop ho sa hai quan ke khai day du, phi hop va hieing c6 nghi van ve tri sia khai bao quy dinh tai khoan 1 Dieu 55 Quy trinh nay, cong clam kiem tra he so cap nhat tinh trang "hoan thanh kiem tra tri gia";

b.2) Truang hap ho sa hai quan khai bao khong day chi, khong phi hop va nguai khai hai quan dong y ved ca sa bac be caa ca quan hai quan, cong clam kiem tra h6 sa cap nhat ca sa Mc b6 tri gia khai bao va tinh trang "hoan thanh kiem tra tri gia";

b.3) Truang hop he so hai quan khai bao kh8ng day khong phi hop hoac c6 nghi van ye tri gia khai bao, nguai khai hai quan khong dong y v61 ca sa bac b6 cia ca quan hai quan hoac kh8ng be sung ching tir, tai lieu trong tiled gian 05 rigay ke ti ngay ca quan hai quan th8ng bao ca ser nghi van, cong chic kiem tra ho ea anti clan tinh trang nghi van tri gia khai bao; cap nhat ca sa nghi van, tinh trang "nguai khai hai quan khong lchaib8 sung hoac khong khai bo sung trong thai gian 05 ngay", tinh trang "chuyen kiem tra sau thing quan", Bong thai cap nhat tinh trang "hoan thanh hem tra tri gia";

b.4) Tnrerng hop co nghi van v'e mac gia khai bao fa de nghi tham van, cong chic kiem tra ho sa dank dau tinh trang nghi,van,tri gia khai bao; cap sa , nhat ca s nghi, van; cap nhat tinh trang "chuyen tham van cap Cric",hoac "chuyen tham van cap Chi Coe", (long thai cap nhat tinh trang "hoan thanh hem tra tri gia";

b.5) Truang hop xac dinh tri gia hai quan quy dinh tai Dieu 55 Quy trinh nay, ding chic cap that phuang pilaf) xac dinh, „ tri gia, tri gia do ca quan hai quan xac dinh tai. chic nahg "cap nhatket qua kiem tra sa, tri dong thai cap nhat tinh trang "hoan thanh kiem tra tri gia";

b.6) Turfing hop nguai khai khai b6 sung mirc gia sau ket qua tham van, cong chic kiem tra he so cap nhat ghi chi "mac gia da khai theo ket qua tham van", dong thai cap nhat tinh trang "hoin thanh kiem tra tri gia".

c) Tai chic nang cap that het qua tham van, cong chic tham van can ca vao Thong bao ket qua tham van de cap that het qua tham van nhu sau:

c.1) Tsang hop khong du ca sa bac be tri gia khai bao,„ cap that tinh trang "Thong dix ca s& Mc be gia khai bao” va "tinh trang chap nhan tr. gia

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khai bao";

c.2) Trueng hop du co kr bac be tri gia Ichai bao nhtmg ngued lchai kheng deng Y, cap nhat tinh trong "chi' co se: bac be tri gid khai bao nhtmg noted khai hai quan lchang tieing y" va tinh Yang "chuyen kiem tra sau thong quan";

c.3) Trueng hop du co: so bac be tri gia khai bao va nguoi khai dang khai be sung, thing chew tham van cap nhat tinh trong "du co so: bac be tri gia khai bao va ngued khai hat quan clang y" va tinh trang,"tiep tyc theo &Or ; cong chitc hem tra h8 so can dr Th8ng bao ket qua tham van de cap nhat to khai be sung theo huong dan tai Dieu 56 Quy trinh nay.

3. Thai gian cap nhat: Viec cap nhat ket qua kiem tra, tham van, xac dinh tri gia phai dirge time hien ngay sau khi ket thfic kiem tra, tham van, xac dinh tri

ngay ngued khai hai quan khai bao be sung hoot ngay lam viec sau lien ke.

Muc 3

Quy trinh lam tra thtre,An dinh thud doi voi hang boa xuat khan, nhOp khAtt

Been 59. Quy dinh chung

1. Quy trinh nay huong clan trinh to, thil tyc kiem tra thud va An dinh thud trong khi lam thO tut thong quan del voi hang h6a xuat khan, nhap khan.

2. Kiem tra thud va an dinh thud theo huong don tai Mix nay duce thoc hien trong qua trinh lam thti tyc hai quan ded veri hang Ilea xuat khan, nhap khau. Chi cyc trueng can cir tinh hinh cu the tha don vi de bo tri dote hien cac buoc cua quy trinhnay trong quy trinh thu tuc hat quan ded voi hang Ilea xuat khau, nhAp khau.

3. Kiem tra thud, an dinh thud den voi hang hoa xuat khAu, nhap lchAu phai bao dam Man thii quy dinh cua phap luat, nham muc dich thu dung, thu do cho ngan sach nha moat.

Khi thus hien An dinh thud, ding chtrc hai quan phai can cu quy dinh cria luat pan lY thud, the luat thud, Nghl dinh va Thong tu, van ban huong don ye thud xuat khan, thud nhap khan, thud to ve/thue thong ban pha gia/thue ch8ng try cap, thud tieu thu dac biet, thud bao ye mei truing, thud gia tri gia tang, quan 19 thus va cac quy dinh cua quy trinh nay; viec kiem tra thud, an dinh thue phai bao dam cong khai, minh bath, c6 can cu an dinh thud.

4. Nei dung kiem tra thud va an dinh thud trong quy trinh nay bao gem cac cong viec can thiet phai lam dm co quan hai quan khi kiem tra thud, an dinh thud.

khau, 5. Viec ,kiem tra thue trong khi thutyc theng quan hang hem xuat

nhap khau theo quy trinh nay chi thus hien dei veld cac to khai luOng yang va luong do.

6. Viec gui mau den Trung tam Phan tich phan loci hang hea xuat nhap

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khau va the Chi nhanh de phan tich/giam dinh nham phyc vu cong tic ki8m tra thug, an dinh thug, phai thuc hien theo climg quy dinh ye phan tick, phan Ioai, giam dinh co hieu lye tai thoi diem clang ky to khai hai quan.

Dieu 60. Kiem tra khai bao ve thug

1. Kiem tra khai r bay ve dgi tuyng chiu thug, doi tuyng khang chiu thug, doi tuyng mien thug, doi tuyng xet mien thug

Kh kiem tra h5 so hai quan, cong ehirc hai quan lam thii tyc hai quan kiem tra viac khai bao cua nguni khai hai quan tren ho so hai civan ve del tuong chiu thug, doi tuyng Ichong chiu thug, dOi tuong mien thug, dOi tuong xet mien thug va xi) ly nhu sau:

, a) Truong hop ngueri khai hai quan khai hang him thuQc dgi tuyng chin thug, kh8ng thuOc dad tuyng khOng chiu thug, khong, thuOc d8i tuyng mien thug, khOng thuc doi tugng xet mien thug: thuc hien hem tra the yeu to tinh thus, phuong phap tinh thug, so flan thug phai nOp va kiem tra dieu kian ap dung thin han nOp thug quy dinh tai khoan 2 Dieu nay;

b) Truing hop ngueri khai quan khai hang Ma thuc twang khOng chiu thug xuat khau, thus nhap khau, thug to va, thug" chong ban pha gia, thug chong try cap, thug nett thy dac biat, thus bao ve m8i hargng, thug gia tri gia tang: kiem tra the can cu de xac dinh hang hoathuee doi Wong khOng chin thug theo quy dint) tai cac in@ thug, luat Quan 1y thug, cac van ban hugng"den thuc hien the luat nay va phap luat di lien quan c6 hieu lye tai thin diem ding kY to khai:

b.,1) K'et qua ki8m tra xac dinh hang h6a thuQc tuyng Ichong chiu thug xuat khan, thug nhap khau, thug to va, thug ch8ng ban pha gia, thug ch8ng try cap, thug tieu thu dac biat, thug bao ve mOi truing, thug gia tri gia tang thi thuc hien lien thu tyc thong quan hang hoa theo quy trinh thu tyc hai quan ea, hieu lye tai thdi diem ding lcy to khai;

bl) Ket qua kiem tra xac dinh hang hoa thuOc doi tuong chiu thug xuat khau, thug nhap khau, thug to va, thug chong ban pha gia, third chong try cap, thug tieu thy dac biat, thug bag va moi truing, time, gia trk gia tang: thuc hien kiem tra cac yeu t6 tinh thug, phuong phap tinh thug, s6 tien thug phai nap va kiem tra dieu kin ap dung tiled han nOp thug quy dinh tai khoan 2 Dieu nay.

c) Truing hyp ngugi khai hai quan khai hang hia thuQc at twang mien thug hoc thuQc doi tug/rig xet mien thug nhung khOng phai lam thil tyc xet mien thug (thugc tham quyen efia Chi,etic): thuc hien thu tye mien thug theo quy trinh mien thug c6 hieu lye tai thai diem tang ky to: khai;

d) Tnigng hyp ngugi khai hai quan khai hang hoa ththlic ded tuyng xet mien thug khOng thuOc than) quyen dia. Chi ,cyc: thus hien kiem tra the yeu to tinh thug, phuong phap tinh thug, so nen thue phai nop va kiem tra dieu kin ap dung thgi han nep thue quy dinh tai khoan 2 Dieu nay de kiem tra xac dinh so thug phai nOp va thyt hien xet mien thug theo quy trinh xet mien thug sau khi da hoan thanh Mu tug hai quan.

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2. Kiem tra cac ydu t6 tinh thud, phuong phap tinh thud, se tien thug phai nap ya hem tra dieu kien ap dung tired han nap time:

a) Kiem tra cac yeu to tinh thud:

a.1) Kiem tra khai bao yd ma so hang hoa, mac thug suat dm hang hoa xuat khau, nhap khau: thuc hien theo huong dan tai Mee 1 Phan IX Quy trinh nay;

a.2) Kidm tra khai bao ve lugng hang hoa: Doi chieu nei dung khai bao ye luring hang h6a yed cac chUng to trong be he so hai quan, xac dinh don vi tinh va lugng hang h6a;

a.3) Kiem tra khai bao yd. tri gia hai quan: thus hien theo huong clan tai Mgc 2 Phan IX Quy trinh nay.

b) Kidm tra phuong phap tinh thud va so -Lien thud phai nap:

b.1) Doi chidu thud

phap tinh thud do nguei Ichai hai quan khai ;Tod phuang phap tinh thue theo quy dinh cua phap luat ye thud va cac van ban phap luat khac c6 lien quan c6 hieu lye tai thai diem 'Tang IcY to khai;

b.2) Xac dinh se tien thud pith nap theo phuong phap tinh thug da quy dinh.

c) Kiem tra dieu kien ap dung thai han Map thud

c.1) Kidm tra didu kien de ap dung then han nap thud 275 ngay: thuc hien theo quy dinh tai diem a khoan 1 Dieu 42 Thong to so 38/2015/TT-BTC, clang thai can cu tren he so hai quan va He thOng quanl'Y rid ro de kiem tra;

c.2) Kiem tra diem kien de chap nhan ap dung bao lanh: thirc hien theo khoan 2 Dieu 43 Thong to so 38/2015/TT-BTC, &Mg thai can ar teen ho so hai quan va He th6ng quan ly rui ro de kiem tra.

d) Sau khi kiem tra cac yeu t6 tinh thud, phuong phap tinh thud va se tien thud phai nap ding chirc hai quan thuc hien nhu sau:

d.1) Neu nguel khai hai quan lchai bao day do va to tinh dugc s6 tien thud phai nap, not dung lchai bao phu hop voi ba he so hai quan, be ha so hai quan pho hap vai quy dinh cua phap Mat:

d.1.1) Truong hop khong can kiem tra thuc to hang boa, tham van gia, girl mau phan tich hoac trong cau giam dinh hang hoa de xac dinh cac yeu to tinh thug thi kdt thuc vies hem tra khai bao yd thud trong thong quan: thuc hien kiem tra chimg to nap thud dOi vai to hang theo huong dan tai khoan 2 Dieu 64 Quy trinh nay va that hien dap theo quy trinh tho tgc hai quan co hieu hie tai thai diem dang ky to khai;

d.1.2) Truang her can kiem tra thuc t6 hang h6a de lam co ser xac dinh ma so, ap dung mac thug suat, cOng chat de xuat Chi cue twang quyet dinh kiem tra that to hang h6a. Viec kiem tra thuc to hang hoa thuc hien theo quy dinh ve kiem tra time to hang boa c6 hieu lac tai thai diem dang Icy to khai;

d.1.3) Trueng hem can phan tich,/giexn dinh de lam co so xac dinhtri gia tinh thug ya/hoac ma sO, thud suat thi de xuat Chi cac twang quyet Binh

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viec giri man di phan tich/trung cau giam dinh hang h6a. Viec phan tich/giam dinh thus hien theo quy Binh ve phan tichigiam dinh c6 hieu luc tai thoi diem dang IcY to khai.

Throng hop nsuai khai hai quan de nghi tham van tri gia tin de xuat Chi eve tnrOng ve viec to chirc tham van. Viec tham van tri gia thuc hien theo Mang clan tai Mue 2 Phan DC Quy trinh nay.

Sau khi ket thus kiem tra thvc to hang h6a/phan tich mau/giam dinh hang hoa/tham van tri gia neu ket qua xac dinh khai bao pha hop yeti M ho sa hai quan, ho so hai quan phi' hop voi quy dinh tha phap luet thi thvc hien kiem tra chimg to nep thue dal yeti 10 hang theo huong clan tai khoan 2 Dieu 64 Quy trinh nay, neu ket qua khong phia hop voi ble ho so hai quan thi thvc hien xac dinh so tien thue phai nOp quy dinh tai Dieu 61 Quy trinh nay.

d.2), Neu khai hai quan khai ban day not dung khai bao phn hop voibe) h8 so hai quan, be he so hai quanphn hop voi quy dinh tha phap luet nhung khOng to tinh duce so tien thue phai nep thi:

d.2.1) True:mg hap khong can kiem tra thve to hang hoa, gtiri mau phan tich hoar trung eau giam dinh hang h6a thi can edyao yeu to tinh thue da khai bao de tinh s8 tien thue phai,n0p dm met hang 1:4 an dinh thue, de xuat Chi cue truong thvc hien an dinh thue quy dinh tai Dieu 62 Quy trinh nay;

d.2.2) Twang hop an kiem tra thvc t6 hang h6a (bao gom ca vise phan tich phan loai hang h6a tai the Trung tam phan tich phan loci tha Hai quan) de lam co se( phan loaf thi de xuat Chi evc truOng quyet Binh kiem tra thvc to hang h6a. Viec kiem tra thvc to hang hoa thvc hien theo quy Binh ye kiem tra thus to hang hoa co hieu lye tai thai diem dang ky to. Ichai;

c1,2.3) Trueng hop can trung cau giam dinh mea ca quan giam dinh chiic nang de lam co so phut vv,eho ,ca quan hai quan xac dinh tri gia hai quan va/hoec mire thue suat thi de xuat Chi ego tracing quyet Binh viec tang cau giam dinh hang h6a.

d.3) Neu phat hien nueri khai hai quan khong ke khai hoe: ke khai Ichong day du the can sir tinh thus, co sv bat hop 13, gina cac °hung tir trong ho sa hai quan, c6 sv bat hop 15, giaa ke khai voi cac chimg to trong ho sa hai quan, hoac co ca so del nghi ngo ngued khai hai quan khai bao chua ding cac yeu to lam can

tinh thue thi:

d.3.1) Yeu Can nguai khai hai quan giai trinh, b8 sung the tai lieu co lien quan den hang Ma a lam co so xac Binh the yeu to tinh thue;

d.3.2) De xuAt Chi cue twang quy& Binh viec kiem tra thuc to hang hoa, trung cau giam dinh hang hem tai co quan giam dinh chirc /fang.

Dieu 61. Xac dinh s6 tien thue phai neop sau khi ngirrri khai hai quan giai trinh, 136 sung thong tin, tai lieu, sau khi kiem tra thyt to hang h6a, giam dinh hang hem, ho4c tham van gia

C8ng cline hai quan lam thu tuc hai quan kiem tra, ctdi chiEu lc& qua kiem 92

tra thue to hang hoa, kat qua giam dinh hang h6a, kat qua tham van gia, not dung giai trinh va tai lieu bo sung dm nguai khai hai quan ved cac quy dinh cilaphap Mat ye thue de xac dish cac yeu to tinh thue va phuong phap tinh thue, so tien thue phai map dm mat hang va 16 hang lam thil tuc thong quan.

1. Trubnghop ea s‘r khac nhau ve yeu to tinh thue va phuong phap tinh thue, so tien thue phai nOp do cong chi:re hai quan xac dinh so ved khai bao cua ngtrai khai hai quan thi tinh lai so tien thue phai thp Gila mat hang bl an dinh thue, bao cao Chi cue twang va that hien an dinh thue theo huong dan tai Dieu 62 Quy trinh nay.

2.Truang hop khang c6 su khan nhau ve yeu to tinh thus va phuong phap tinh thue, so tien thus phai nOp do tong chit° hai quan xac dinh so vol khai bao enanguai khai hai quan va hang hoa,chua thong quan thi ket dine viec kiem tra thue trong thong quan, thue hien kiem tra chimg tix nOp thue dal vol 18 hang theo thong clan tai khoan 2 Dieu 64 Quy trinh nay.

Men 62. Quyet dinh vier An dinh thue 1. Tren ea sa: xac dinh so tien thue phai map theo huang. clan tai Dieu 61

Quy trinh nay, cling chat hai quan de xuat Chi cue truemg viec an dinh thud tai a "Cap nhat y lien cua cong chin xtr 1Y".

2. Chi cue nth:Mg xem xet ha sa 10 hang va bao caocta cling chtic hai quan lam thu the hai quan ve vise co quan hai quan tinh so tien thue,phai nOp do nguai khai quan khang to tinh duce hoc do c6 su khan nhau ye yeu to tinh thue va phuong phap tinh thue, so tien thue phai nOp do ding chitc hai quan xac dinh so vol khai bao Goa ngued khai hai quan va coy Men chi dap tai o "Y Man dm Lath dao". NOi dung Y kien chi dao phai bao gam: Co an dinh thue, hay khong, an dinh yeu to tinh tinh thue hay dinh toan b0 so tien thue, dinh yeu to tinh thue nap, can cu phap ly Mire hien an dinh thue.

Dieu 63. Ban hank quyet dinh an dinh thue

Cong ehlre hai quan lam thil tut hai quan can cti vao 3".7 kin chi dao cua Chi cue tnxemg that hien viec khai ha sung thong qua nghiep vu IDA01/EDA01 (ma B),,nghiep CEA/CEE (de ra thong bat), an dinh thu8 tren He thong) va lap quyet dinh ye viec dinh thue theo mau so 09/QDADT/TXNK phu lye VI ban hanh kern theo Thong to s6 38/2015/TT-BTC ngay 25/3/2015 tha BO Tai chinh teen He thong Ka town thue tap trung trinh Chi cac twang IcY ban hanh. Quyet dinh duat lap thanh 03 ban.

Dieu 64. Lau van ban in dinh thug, kiem tra chilmg tir nap thue va xirlY &dug tin ve time am to hang

1. Luu van ban an dinh thug: Sau khi Chi cue truang ky QuyEt dinh an dinh thue, cong chi:re hai quan lam thu tut hai quan chuyen cho nguoi nOp thue 01 ban Quyet dinh trong thai Ilan 08 gib lam viec va km 02 ban trong ban ltm ho so to hang cna co quan hai quan.

2. Kiam tra chtmg tit nOp thu6 doi voi 16 hang phai thp xong thus truot khi nhan hang.

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3. Cap nhat ngay thong tin ve thug cira 18 hang vao He thong du lieu then to c6 lien quan (Chuong trinh ke toan thug tap trung, He thong ca se da lieu tri gia, MRS...).

Dieu 65. Hfiy quytt dinh An dinh thug trong thong quan

Truemg hop phat hien Quyet dinh An dinh thug da ban hanh khong‘ dung quy dinh phap, lua thi ngay trong ngay lam viec hoc ngay yiec lin kg., ton g chile lap phieu de xuat va du thao Quyet dinh hay Quyet dinh an dinh thug theo man so 10/HQDADT/TXNK phu 19c VI ban hank kern theo Th8ng to so 38/2015/TT-BTC ngay 25/3/2015 cila B6 Tai chinh, de xuat Chi °pc truang kY duyet theo dimg quy trinh thi) Arc this quyet dinh an dinh thug. Cap nhat thong tin hay Quyet dinh an dinh thug vao chuong trinh ke toan thug tap trung.

PHAN X

QUY TRIM MIEN THUE XUAT KHAU, THUE NHAP KHAU

Muc 1

Bang Icy Danh muc hang hfia xuat khan, nhAp khan mien thug

Dieu 66. Tiep nhAn ho so clang kY Danh muc hang hoa xuat khAu, nhAp khAu dirge mien thue (Danh muc mien thue) (Elroy 1)

1.DOi ved Danh muc mien thug ban giay

Ngay khi tier) nhan ho sa dang IcY Danh muc mien thug, be, phan tiep nhan he sa th9c hien nho sau:

a) Tiep nhan ho so do ngubi nOp thug gfri an gem:

a.1) Ging van de nghi (tang 1(1 Danh rime hang hoa xuat khau, nhap khau mien thug (Mau s6 14/CVDKDMMT/TXNK Phu luc VI ban hank kern theo Thong to so 38/2015/TT-BTC): 01 ban chinh;

a.2) Danh muc hang hod' xuat khau, nhap khau mien thug dai vbi trubng hap Ichong dang ky Danh raw tren th8ng di) lieu Bien dr: 02 ban chinh kern theo 01 phieu theo dem nit lui (Mku so 15/PTDTL/TXNK Phu 19c VI ban hank kern theo Thong to s6 38/2015/TT-BTC).

b) Dang ky van ban den, vao se theo quy dinh;

c) Chuyen ha so den be phan lam thn t ie clang ky Danh muc mien thug de thirc hien theo huang dkn tai Dieu 67 Quy trinh nay.

2. Diii vol Danh muc mien thug dien to clang ky qua He thong VNACCS

He thong VNACCS to dieing tier) nhan, cap s6 Danh muc mien thud va gin cho nguisi dang IcY Danh muc mien thug.

Tren co ser se Danh muc mien thug. do ngueri dang Icy Danh muc mien thue cung cap, be pilau tiep than ho so thuc hien nhu sau:

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a.1) Tiep than cong van de nghl dang Icy Danh myc hang hod xuat khan, nhap khau mien thug (Mau se 14/CVDKDMMT/DCNK Phu luc VI ban hanh kern theo Thong tu so 38/2015/TT-BTC): 01 ban chinh;

a.2) Dang ky van ban den, vao só theo quy dinh;

a.3) Chuyen 1th so den bQ phan lam thil tic clang ky Danh myc mien thug ere thyc hien theo Inning ddri tai Dieu 67 Quy trinh nay.

Dieu 67. Phan cong zit IST ha so. (Bute 2)

Lath dao phy trach bQ phan (tang ky Danh myc mien thee trim tiep phan Gang cong clam Ka lY he) so dang ky Danh rime mien thug trong ngay tie!) nhan

bQ phan van this etia don vi.

Dieu 68. Mein tra he so. (Bute 3)

Cong chirc duce phan cong kiem tra ho so dang Icy Danh myc mien thue &tic hien viec hem tra va xtr ly ket qua kiem tra nhu sau:

1. Ha so tai lieu kiem tra

a) CEng van a nghi dang ky Danh myc hang hod xuat khan, nhap Icheu mien thug;

b) Danh myc hang hoa xuat khau, nhap khan dirge mien thug;

c) Phigu theo d5i trir lni (d8i yeti truemg hap kh8ng clang ky tr8n He thong);

d) Du lieu Bien ter co lien quan teen cac He thong Gila co quan hai quan; tai lieu c6 lien quan do cc quan hat quan thu thap

Trong truemg hgu, can kiem tra a xac Binh cac dieu kin a dang IcY Danh muc hang h6a nhap khau mien thug cong chat xfr 1Y, h8 so yeu eau ngueri dangIcy Danh myc ,cung cap the tai lieu bo sung nhu: Giy thing nhan dau tu; Giay thing than dau tu ma fang; Luau thing kinh to ky thuat, cac tai lieu khoa hoc k5l thuat oda du an, ban ve lcy thuat, ban thuy'et minh, so do lap dat; Quyet dinh cua Thu tuong Chinh pari hoac quyet dinh cua thil trueng co quan chu quan theo tham quyen pho duyet chuong trinh du an ODA; Quyet dInh,phe duyet de tai nghien khoa hoc Danh muc hang hoa can nhap khan de thgc hien de tai do BO quan chuyen nganh cap; hop dung cho thus tai chinh; hap &mg Ming thau hoac giay bd.° &mg than; Dieu u6c gam to ma Viet Nam la thanh vien, van ban cila,ccr quan nha nuts c6 than quyen xac than phdm vi, hang hoa mien thug theo Dieu uem qu'Oc th...

2. NQi dung kiem tra

a) Kiem tra tae thong tin ve doanh nghiep: doi chieu ten doanh nghiep, dia chi, ma so thug cna doanh nghiep vol cac da lieu tren He thong cua co quan hai quan;

b) Kiem tra di'eu ki'en mien thug:

C8ng chirc xfr 15f he so kiem tra cac thong tin va tai lieu trong h6 so (rang 95

IcY Danh muc mien thu6, doi chiL voi quy dinh hien hanh de xac dinh dieu kien mien thud. Luu y kiem tra nhitng nOi dung sau:

b.1) Hang h6a tai Danh muc mien thud phai dam bao phit hop yea chinh sach uu dai dau tu cna phap luat hien hanh;

b.2) Hang hoa nhap khau mien thud phai dam bao pha hop voi nganh nghe, tinh vue dau tu, rime tieu, quy m8, tong suat cita du an;

b.3) Hang Itha nhap khau mien thud phai dam bao phit hop voi luan chi ng kinh t8 k5 thuat, cac tai lieu khoa hoc Icy thuat cita du an...;

b.4) Hang hoa nhap khan mien thud phai de diet' kien nhap khau theo quy Binh cua cac Bo chuyen nganh (VD: nam trong Danh muc ducc phOp nhap khau cua cac Bo chuyen nganh; thuOc loci trong nu6c chua san xuat duce,...),

b.5) Truong hop doge uu dai ve thud nhap khau theo cac Hip dinh phai kiem tra not dung cila Hip dinh dOi chieu voi cac chinh sach thud va cac chinh sach c6 lien quan.

Dieu 69. Ding ky Danh muc mien thud (Buoy 4)

1. HO so khemg du dieu kien clang ky Danh muc mien thud

a) Doi voi Danh muc mien thud ban gthy•

ad) Truerng hop hang hOa tai Danh muc mien thud thuee d6i trong mien thud, nhung ha so chua day du theo quy dinh, ding chire xit lY het so lap Phieu de xuat theo mau so 09/DX/TXNK Phu luc 1 Quy trinh nay va du thao van ban yeM cau be sung h8 so thee Mau so 10/TB/TXNK Phu luc 1 Quy trinh nay, trong do neu re tai lieu can bo sung trinh lath ciao b0 phan tru6c khi trinh Lath dap don vi 192 van ban gui nguOi clang IcY danh muc mien thud;

a.2) Truemg hop not dung gala cac chimg to trong he so dang ky Danh muc mien thus chua ro, cong chirc xit ly ho so lap PhiSu de xuat (mau so 09/DX/TXNK), du thao van ban yeu eau giai trinh (mau 10/1B/TXNK Phu luc 1), trinh lath 4o bo phan tnree khi trinh Lath dao don vi Icy van ban girl ngtrei dang IcY danh owe mien thud; truong hop giai trinh true tiep voi co quan hai quan, cong chuc xf ly h8 lap hien ban lam viec theo mau so 14/BB/TXNK Phu Mc 1 Quy trinh nay;

a.3),Trueng hop h6 so clang Icy Danh muc mien thud de

thuOc doi prong mien thud, cong chtic IY he so lap Phieu de xuat (man so 09/DX/TXNK), du thao van ban thong bao viec khong du dieu kien dang lcY Danh rime mien thud theo man so 11/1B/TXNK Phu luc 1 Quy trinh nay kem theo town be) he so, trinh Lath 4o be) phan truck khi trinh lath dao don vi xem xet guy& dinh.

Sau khi Lath dao phe duyet de xuat, cong elute X1:1' It ha so gui Th6ng bao kern town be) ha so cho nguai dang Icy Danh nave mien thud.

b) DEA yeti Danh mix mien thus dien tir tang k3t tren H" thong VNACCS:

Cong cite xir bt ha so thuc hien de xuat theo timg truang hop nhu huOng 96

dan tai diem a khoan nay. Rieng viec thong bao cho ngiroi (rang ky Danh rave mien thus thvc hien thong qua He thong nhu sau:

b.1) Cap ma s6 quan ly chung theo eau true: Ma don vi dang 14, Danh mac mien thue/Nam clang kYr Danh muc-0000 dal voi throng hop dang 1(9 tren VNACCS (Vi du: 34CC-2015-0000);

b.2) Thong bao ket qua den ngireri khai Danh rave mien thud thong qua nghiep vu CTL nhu saw

b.2.1) Khong chap nhan long ky Danh mile mien thus: CTL (ma N);

b.2.2) Thrang hop ean sira d'ei be sung Danh muc mien thus: CTL (ma I) trong do tong elthe nhap day du chi Wan six' a doi, be sung Danh mac mien thus.

Sau khi nguai khai hai quan sti a d6i, ba sung Danh mac mien thus, tong chire xit ly h8 sa thvc hien tuan to cat cong viec nhu huong dan tai Dieu 68 Quy trinh nay.

2. Ha so do diau kien clang k9 Danh mve mien thud'

a) Cong chirc xir 19 ha sa lap phiau de xuat theo mau so 09/DXJTXNIC Phu lac 1 Quy trinh nay kern ho so trinh lanh dao be phantruere khi trinh lath dao don vi phe duyet. Lath dao don vi can vao Phieu de xuat va he sothve hien phe duyet/khong phe duyet tai Phieu de xuat. Truong hop Lanh dao don vi khong phe duyet, thong bao cho nguOi clang k9 Danh mac mien thue nhu hi/Ong dan tai khoan 1 Dieu nay;

b) Tnreaig hop Lanh dao don vi phe duyet, Gang chirc xis' 19 kat qua nhu sau:

b.1) Doi v&i Danh muc mien thud ban gidy: tip nhan 02 ban chinh Danh mac mien thue, 01 ban chmh Phieu theo dei trix lui da clugc Lad) dao don vi k9 xac nhan;

b.2) Doi vai Danh Inge mtgn thus dien tir dAng 1(9 tren He thong VNACCS:

b.2.1) CAp ma so quan ly chung theo can true: MA don vi clang k9 Danh mac mien thue/Nam dang ky Danh rave mien thue/So thu to doi vat thrang hop dang tcY tren VNACCS (Vi du: 34CC-2015-0001).

Ma sa quail ly chung la ma s6 duce cap theo timg du an mien thus. Mat du an mien thus ea the e6 nhieu dank muc mien thus dien tr. Viet cap ma so quail ly chung phai dirge theo doi bang so ngoai He thong va cap nhat vao tier chi "Ma so quan ly chung" khi thvc hien phe duyet Danh muc mien thus then to Wen He thOng;

b.2.2) Nhap day de thong tin ket qua xir 19 vao He thong va chap nhan dang 10) Danh mac mien thus thling quan nghiep va CTL (ma A).

3. Truing hop tai thin diem &Ong ky Danh mac mien thus chua e6 di) ea sa xac dinh hang hog dap (mg dieu kien quy dinh tai diem a va diem c khoan 7 Diet 103 ThOng to s6 38/2015/TT-BTC, cong chire xir 19 ho so thvc hien:

97

a) Lap phigu da xuat theo mau so 09/DX/TXNK Phu lire 1 Quy trinh nay;

b) Ghi cha vao Danh 1111,1C hang hod mien thus va Phiau theo dOi trir lui de thvc hien kiem tra, doi chieu khi nhap khan !loge thvc hien kiem tra sau thOng quan, kern h8 so trinh lath So be phan truck khi trinh lath So don vi phe duyet.

4. Truang h9p tai theri diem clang Icy danh muc mien thug chin xac dinh dirge hang hoa trong nuke da hay chin san xuat dirge; chin xac dinh dirge chinh such &an lY mat hang thi cong chirc xir 13.7 ho so ghi.chn. vao Danh mvc mien thus de Chi eve Hai quan not lam thin tic nhap khan hem tra xac dinh.

5. Ghi ylcien than ghi chn vao Danh muc mien thug ye mire de ket qua kiem tra ho so clang ky danh mile de Chi clic Hai quan not lam thil tvc xuat khau, nhap khau thvc hien kiem tra, deg chi& khi lam thil tyc hai quan hoar cle thvc hien kiem tra sau th6ng quan.

Dieu 70. Dieu chink Danh muc mien thus

Truerng hop sau khi cla xac than clang ky Danh mvc hang hen mien thug va Phi& theo doi trir lui nhung pint hien viec ke khai tren Danh muc co sai sot (se luong hang hoa mit qua quy mo thvc to &a du an; thing loci hang hoa lchOng phi' hop veri muc tieu, muc dich sir dung coa hang h6a...) cong chuc dung ky Danh muc c6 tech nhiem:

1. Lap Themg, bao theo mau 10/TB/TXNK Phu lie 1 Quy trinh nay trinh lath dao be phan de bao eao lath So don vi k3/ giri cho ngued dung ky Danh muc mien thus de dieu chinh Danh muc.

2. Thgc hien kiem tra viec dieu chinh va cap nhat ket qua xi) 13/ vao Danh muc da clang ky theo muc tieu, quy mo thirc to cira dir

Dtii vci Danh muc mien thus Bien tfr Bang 1(3/ teen He thong VNACCS: sau khi ngueri clang k3/ Danh min mien thug digu chinh ten He thong th8ng qua nghiep vu TEB/TEA, cong chire hai quan kiem tra va chap nhan viec dieu chinh Danh mvc mien thus thong quan nghiep vu CTL (ma A).

3. Thong bao cho ngued clang ky Danh mvc mien thug a Ice khai ba sung va nep thus deg vori s6 lugng hang hoa dg nhap khau dirge mien thus vugt s8 lugng, cluing loci so voi Danh muc mOi sau dieu chinh.

Dieu 71. Thu hell Danh muc mien thus

Trueng da

cae du dL to bi co quan co tham quyen thu hai Gigy chimg than dau tix, cang chirc clang ky Danh mvc hang hod xuat khau, nhap khau mien thus co trach nhiem:

1. Lap phi& de xuat theo man so 09/DX/TXNK Phu lye 1 Quy trinh nay bao cao lank dao b'e phan trinh lath So don vi phe duyet viec x6a Danh muchang hoa xuat khau, nhap khau mien thug ra khoi He thong.

2. Sau khi lath dao phe duyet cong chirc thvc hien x6a Danh mvc hang boa xuat khau, nhap khau dirge mien thus nhu sau:

98

a) DOT vOi Danh myc mien thue ban gidy: gidi Thong bao theo mau so 12/TB/TXNK Phu lyc 1 Quy trinh nay cho,ngued clang, ky Danh myc mien thue ve viec thu hid Danh myc hang hoa xuat khau, nhap khau mien time da cap;

b) Dai voi Danh myc mien thue dien to Sang IcY tren He thong VNACCS: thyc hien ra soat, ki8m tra, sao km ra ben ngoai He thong va x6a Danh myc mien thue tit He, thong thong qua nghiep vg CTL (ma C).

3. GiriThong bao ved cac co quan hai quan tren toan quac dung lam thu tyc mien thue theo Danh muc hang hod xuat khau, nhap khau mien thue da duce • cap bang van ban (Thong bao do Lanh dao don vi kY xac nhan). Cap co quan hai quan not da thuc hien mien thee cho dy theo Danh muc da thu thus , ; hien thu thue doi voi hang h6a da mien thu8 theo quy dinh.

Dieu 72. Cap 131 Danh muc mien thue

1. Tiep nhan ha so

Ha so cap lai Danh muc mien thue bao Om:

a) Cong van de nghi cap lai Danh myc neu rO 19 do mat Danh myc hang hoa xuat khan, nhap khau mien thue va phieu theo dal en lie;

b) Danh myc hang hoa xuat khau, nhap, khan mien thue va phieu theo,doi tre lei cea co quan hai quan not lam the tie xuat khau, nhap khau lo hang cuoi cling truot khi that lac (01 ban chup c6 xac nhan cea ca quan hai quan not nhap khau).

2. Trinh to thus hien viec cap lai

a) Truerng hap mat Danh myc mien hue:

Cong chirc xir ly ha so thyc hien:

a.1) Kiem tra, den chieu cac tai lieu hid so lap Phieu de xuat theo mau se 09/DX/TXNK, Phy lyc 1 Quy trinh nay, dy thao thong bao cho Cyc quan tinh, thanh phi) ye viec hey Danh myc da cap bao cao lanh dao bo phan de trinh lanh dao don vi phe duyet;

a.2) Giri thong bao den cac Cyc Hai quan tinh, thanh pha;

a.3) Thuc hien cap 01 ban chyp Danh muc mien thue c6 xac nhan dm don vi hai quan nai cap thay the Danh myc mien thue da mat.

b) Truang hop mat phieu theo doi trir lei:

Cong chec xir ly ha so thirc hien:

b.1) Ki6m tra ho so lea tai lieu ke khai do doanh nghiep cung cap lap Phieu de xuat theo mau so 09/DX/TXNK Phu lyc 1 Quy trinh nay, du thao thong bap gui Cyc Hai quan tinh, thanh phei ve viec hey Phieu theo dOi trix lei da cap nhung bi mat theo mau so 13/TB/TXNK Phu lyc 1 Quy trinh nay, bdo ca.() lanh dap bQ phan de trinh lanh dao dun vi phe duyet (thong bao phai ghi it de nghi can Cyc Hai quan c6 van ban xac nhan so lugng hang boa to chirp, cal than da xuat khau, nhap khan mien thug theo Danh muc va Phieu theo dei tit lui da duac cap (neu ro so Danh muc, Phieu theo del tre lid va ngay cap));

99

b.2) Giri thong bao den cac Cuc Hai quan firth, thanh pha.

Trong thiyi han 10 ngay ke tir ngay nhan duqc van ban dm ca quan hai quan not cap Danh rime mien thu8, co quan hai quan the tinh, thanh phi) nai than thong bao c6 trash nhiem:

b.2.1) Kiem tra, doi ehieu ha so hang hoa xuat khau, nhap khan; he thong so lieu xuat nhap khau, xac dinh so lucmg hang boa xuat khau, nhap khau mien thue theo Danh muc hang Ma xuat khan, nhap khau mien thu8 va Phieu thee (lei tra ldn da duqe cap nay bi mat;

b 2 2) Giri van ban xac nhan cho ca quan hai quan nai cap

b.2.3) Tam xuat

xir 1$7 mien thue cho the IO hang tiep theo thuac Danh dive hang hoa xuat,khau, nhap khau mien thue va Phieu theo doi trir bi mat cho den khi duce cap lai Danh muc hang h6a xuat khan, nhap khau mien thue va Phieu theo doi Mir Mi.

b.3) Thuc hien cap lai ,Phieu theo doi tra trong then han 05 ngay lam viec k8 tit ngay nhan duqc day du van ban xac nhan dm the Cue Hai quan theo trinh to nhu sau:

b.3.1) Kiem tra van ban xac nhan cac Cue Hai quan va luting hang h6a , elide, ea than da xuat khau, nhap khau theo Danh muc hang hoa xuat khau, nhap khau mien thu8 va Phieu theo doi tra lui da duqc cap;

b.3.2) Tong hop so luting hang h6a to chirc,,ca than da xuat khan, nhap khan mien thu8 theo Danh muc hang h6a xuat khau, nhap khau mien thue va Phieu theo doi tra liri da duce cap;

b.3.3) Kiem tra xac dinh se) hang h6a da duce mien thue xuat Ichau, nhap khau va viec six dung so hang h6a mien thue nhap khan truac khi cap lai Phieu theo did Mir lid bi mat;

b.3.4) Du thao phieu de, xuat va lap Phieu theo doi tra lid mad cho s6 luting hang hoa con chug xuat khau, nhap khau tha Phieu theo doi kir liri bi mat;

b.3.5) Ghi re vao Phieu theo doi tra ldi cap lai: "CAP LAI LAN ..." (Mau la lan 1 ghi Ian 1, Mau la lan 2 ghi Ian 2).

Dieu 73. Thtri han tiep nh4n, kiem tra, ding kjr Danh Inv mien thue

Ca quan hai quan c6 trash nhiem flap nhan,,Iciam tra va xir lY ha so dang ky danh muc mien thue toi da 10 ngay lam viec ke tir ngay nhan du ha so danh muc mien thue.

Muc 2

Thil tun mien thue trong thong quan

Dieu 74. Tiep nhin va xir 1y he so. mien thue dal voi to khai giey

1. Tiap nhan he so mien thue 100

Ho sa mien thuS la ha sa hai quan dugc quy dinh tai Dieu 16 Thong to so 38/2015/TT-13TC

Ngay sau khi hap nhan, lath duo ha; phan pht.1 trach phan ding cho tong chfic two tiep xir ly ha sa mien thug do doanh nghiep xuat trinh.

- • , 2. XtirI9 ha so mien thug

x a) Tripahg hop ha so khang day da theo quy dinh thi acing chat xa ly ho so lap Phieu da xuat theo Mau s6 09/DX/TXNK Phu lue 1 Quy trinh nay va du: thao van ban yeu tau ba sung ha so theo mau s6 10/TB/TXNK Phu lye 1 Quy trinh nay, trong do neu ra tai lieu can be> sung trinh lanh dao b0 phan tru6c Ichi trinh Lanh dao don vi ky van ban giri nguoi dang ky danh muc mien thug;

b) True:mg hop ha sa clay du hoac ngtrai khai hai quan da b6 sung ha so theo yea tau, tong chlre xir ly nhu sau:

b.1) Kiarn tra can eV ha so mien thug, so tren thus de nghi mien, dal chiSu ved cac quy dinh hien hanh de lam thia tut mien thug cho timg to khai theo quy dinh;

, b.2) Tracing hgp kiem tra, xac dinh hang hoa thu6c d6i. tugng mien thug,

tong chire lap Phieu de xuat theo mau so 09/DX/TXNK Phu lye I Quy truth nay kern ha so trinh lath the b0 phan trade khi trinh lath dao don vi phe duyet va

IY nhu sau:

b.2.1) True:mg hop lath dao don vi phe duyet: Itru Phieu de xuat vao ho so va chuyen sang thuc hien cac cling viec tiep theo caa quy trinh thu tut hal quan huong dan tai Phan II Quy trinh nay;

b.2.2) True:mg hop lath duo don vi khang phe duyet: du thao van ban thong bao khang thuac den tuong mien thug theo mau so 11/TB/TXNK Phu luc 1 Quy trinh nay trinh lath dao ky duyet de thong bao cho ngixeci khai hai quan biethoae giai trinh them (riau ea y kiln khac).

b.3) Tracing hop kiam tra, xac dinh hang h6a khang thuOc dai Mang mien thug nhu khai bao, ding chire thvc hien nhix sau:

b.3.1) LOp Phieu de xuat theo mau sa 09/DX/IXNK, du thao thong bao viec khang thuOs dad tuang mien thus theo mau sa 11/TB/TXNK Phu lye 1 Quy trinh nay kern theo town be ho so, truth lath dao b0 phan tar& khi trinh lath dao don vi xem xet, guy& dinh;

b.3.2) Hive hien cac thu tut de thu thug va xi/ ly vi pham (nau c6) theo quy dinh.

3. Truerng hop hang h6a phai clang ky Danh muc mien thug ban gidy, tong chirc cap nhat ,. lugng, theo dai trir lin hang hoa, ky xac nhan va trinh lanh duo dan vi ky vao ban chinh Phieu theo dai frit lai. Cling chae thue hien luu 01 ban chup Danh muc mien thug va Phieu theo dai trir lui da xac nhan ding ha sa xuat nhap khau

101

Dieu 75. Tiep nkan va xir 157 he) sa mien thug del trai t& khai dign tit

1. Tiep nhan ho so mien thug

HO so mien thug la ha sa hai quan ducc quy dinh tai Dieu 16 ThOng to s6 3 8/20 15 /TT-BTC.

Ngayrsau khi tip nhan, lath dao b6 phan phv trach phan cong cho cong chuc trvc tiep xix 1Y he sa mien thug do doanh nghiep xuat truth.

2. X* lY ha so mien thug

a) Tntang hop ha sa kheing day du theo quy dinh, cong chic de xuat yeu cau nguai khai hai quan khai be sung tai 8 "Cap nhat ket qua va y kien cda cong chit° xis 1Y" tren He th6ng. Sau khi lath dao don vi phe duyet tai 8 "Y kien aim lath dao", cong chac thong ban cho nguai khai hai quan thong qua nghiep vu IDA01 /EDAO 1 (ma A);

b) Truang hop ha sa day du hoac nguai khai hai quan da ba sung ha sa theo yeu cau, cong chic thuc hien nhu sau:

b.1) Kiem tra can c* ha sa mien thug, se tien de nghimien thug, dei chieu voi cac quy dinh hien harsh de thvc hien thu tic mien thud cho timg tä khai theo quy dinh;

b.2) Truang hop kiem tra,, xac dinh hang h6a thuOc den Wong mien thug, cong chit° thvc hien:

b.2.1) De xuat lath dao don vi cho phep mien thud tai 6 "Cap nhat Met qua va y Men cila cong chtic xfr 1Y" non He thong;

b.2.2) Truang hop lath dao don vi phe duyet tai o "t kien cua lanh dao" thi chap nhan thong tin to khai va thvc hien tiep cac tint tic huang dan tai Phan II Quy trinh nay. Truang hop lath dao don vi kheng phe duyet thi thong boo cho nguai khai hai quan thong qua nghiep vu IDA01/EDA01 (ma A) hoac bao ode giai trinh them (neu coy kien Ude).

b.3) Truang hop kiem tra, xac Binh hang hoa kheng thuQc doi tugng mien thug nhu khai bao, cong cline thvc hien nhu sau:

b.3.1) Bao cao lanh dao don vi khong cho phep mien thug tai 6 "Cap nhat kat qua va y kien cna cong eh& xir ly" tren He thong;

b.3.2) Truang hop lath dao don vi phe duyet Lai 0 "Y kien caa lath dao" thong bao cho nguai khai hai quan thong qua nghiep vu IDA01/EDA01 (ma A) va thvc Hen ode dui We de thu thug va xiz ly vi pham (neu co) theo quy dinh.

3. Truang hop hang hoa xuat kheu, nhap 1th:du thuec dien phai ang kY Danh muc mien thug, he thong to demg nix lin se lacing hang hoa tuong ang veci s6 Luang hang h6a trong Danh mile mien thug.a___

102

BO TLitxlicHINIT TONG CU HAI QUAN

CQNG HOA ,CA HQI CHI NGHIA VIET NAM Do, c 14p - Tu do - Plqnh phtic

Phu Luc 1 QUY DINH MOT SO MAU DAU, BANG BIEU Kill THIX HIEN THAT TUC

HAI QUAN DIEN TU'

(Ban hank kern theo Quyit dinh so 1966 /QD-TCHQ !way 10 thring 7 nain 2015 taro TOng eye trwang Tong cyc Hai quan)

1. Mau so 1: Mau dAu chit " De nghi kh8ng hay ngang" Dau char "Da nghl khOng tiny ngang" bao gam 2 &mg chit dirge vien bang net lien hinh chit that, chi tiet What sau: a) Dong 1: Ten Chi cue Hai quan not tot 1St tit khai va Ma Chi coc - Font char: Times New Roman

- ca chit 10

- Kiau char: chit thuerng, dung, dam, can la gifra, spacing after 6 pt - Mau char: do b) Deng 2: DE NGHT KHONG - Font char: Times New Roman - Ca char: 10 - Kiau chit: chit in hoa, dung, dam, can la gitta, spacing after 0 pt - Mau chat: do c) Deng 3: HOY NGANG

- Font chin Times New Roman - ca chit: 10 - Kieu char: char in hoa, &mg, dam, can la gi&a - Mau chin de

d) Vin bao quanh chin net lien hinh chit nhat - Chieu dai 5 cm; chieu rOng 2 cm; - Ca vian 1 pt; - Mau vian: d6 - Khoang cach vin bao quanh char den chat: 0,2 cm d) Hinh m'au khac:

Chi cue HQ... (Ma CC)

DE NCI-1KI-16NC HGY NGANC

103

2. Mint sac 02/TBSCT/GSOL

CLIC HAI QUAN LONG HOA X.& HOT CHU NGHIA VIVI' NAM

Chi cue Hai quan fhlie Iap — Tv do — Ranh ph&

, ngay thang nam 20....

THONG BAD V/v kiem tra hang boa trong qua trinh xep, d& hhng hem

Time Men quy db.-1h tai Dieu 29 Thong to se 38/2015/TT-BTC ve viec kiem tra hang hoa trong qua trinh xep, tit phuong tien nhap canh xuang kho, bai, cang, khu vuc cita khau nhap va hang hoa xuat khan da thong quan dugc tap ket trong khu vue cixa khau xuat, Chi cue Hai quan , de nghi

(ten doanh nghiOp kinh doanh cdng, kho, bat) dua hang Itha sau day den khu vuc may soi de thus hien soi chieu:

So luong hang h6a : container/kien hang, chi tiet nhu sau :

STT Xuht khau/Nhhp

khhu

So hieu container/Wit

hang

So chi hang tau (neu co)

S6 chi hai quan (neu co)

SO van don (diii voi hang nbk‘p khAu)/S6 a khai xuAt klihu

Ten tau/So chuTen tau

(neu co) (1) (2) (3) (4) (5) (6)

1

Chi cue Hai quan xin thOng tido de ... (ten doanh nghi47 kinh doanh cang, kho, van chuyen hang hoa den dia diem soi chieu kip thai, dam bao khong anh huOng den thai gian xep, de." hang len, xueng phuong tien van tai xuat canh, nhap can't

Nci nhijn: - (Ten doanh nghiep kinh doanh cang, kho bai); - Luu: VT don vi soan thao vik tat (03b).

CHI CHC TRTJHNG (K)') ten, clang ddu)

104

3. Mt& se, 03/KQSCT/GSQL

CHI CUC HAI QUAN LONG HOA XA Ho Cut NGIIIA VIET NAM Ten don vi Dec rep — Tq do — Hanh phiic

ngay thong nam 20....

PHIEU GIII KET QUA KIEM TRA Dee rod hang h6a dtrqc kiem tra trong qua trinh xep, do hang hoa

Kinh Doi giam sat (ten Chi cue Hai quart quan ly cang, kho, btu)

Time hien quy Binh tai Dieu 29 Thong to s6 38/2015/TT-BTC ve viec kiem tra hang hoa trong qua trinh xep, da nr.phuong tien nhap canh xuang kho, bai, cang, khu we dm khan nhap va hang h6a xuat khau da thong quan &tot tap ket trong khu vgc dm khan xudt, Chi cue Hai quan da time hien kiem tra hang h6a va Olaf hien met se hang hoa nhap khan co dau hieu vi pliant; cu the nhu sau :

STT SO hien container/kien hang

SO chi hang tau (nEu co)

S6 van dun

Ten titu/S6 ehuyen tau (nett co)

Mu hien vi ph4in

1

(Ten dun vi dote hien soi chiju) xin,thong bao de DIN giamsat (ten ,Chi eye Hai quart Tian 1ft cang, kho, beiz) biet de ap dung cac bien phap phi]. hop de kiem tra, giam sat hang h6a qua khu vue giam sat.

Nat nIzept: CHI CkIC TRUONG - Nhu. tat; (Ky ten, thing d 'au) - Luu: VT, dun vi soan than viet tat (3b).

105

4. Wit, se 04/TBHTK/GSQL

CUC HAI QUAN LONG FICIA Reh }RH CHU NGHIA VI$T NAM

Chi cue Hai quan I➢&c lap — Tv do —Ranh phne

, ngay ...thong nam 20....

THONG BAO V/v hay to. khai hai quan

Thgc hien quy d,nit diem b.1.5 khoan 2 Dieu 22 Thong to sei 3 8/2015/TT-BTC ye \Tien hity tb khai hai quan, Chi cue Hai quan.... (nai Jiang ky td khai) de nghi Cue Time (ho4e Chi cyc Hai quan ) khOng )(it 1Y hoan thue, khong thu thue din vai nhung tb khai xuat khau dal hay sau day :

STT S6 to khai 'mat khan Ngey to. khai Tan doanh nghqp xuat khan

Ma so Ina clia doanh nghiep

1

2

Chi cue Hai quan xin thong bao de Chi cue Hai quan....(nai clang 199 ter khai) de nghi Cue Thue hoae Chi eye Hai quan ) theo dooi va thgc

Nai - Cuc Thug ... (hoac Chi cue Hai quan); - aru: VT, don vi soan thao yiet tat (3b).

CHI CtIC TRHUNG (Kji tan, clang ddu)

106

5. Mita sa 05/BCGC/GSQL

CVC FIAI QUAN CONG HOA XA. HQI CHIJ NGHIA VIVI' NAM

Chi cut Hai quan Doc lap - Tkr do - Hanh pinic

.thcing . nam 20....

BAO CAO KET QUA THU THAP THONG TIN DOANH NGHIEP GIA CONG, SXXK, CITE XUAT

Ngdy...thang... nom.... den ngay... thang... nom....

Ten cong ty:

Ma so time:

Dia chi tru

Hp ten cong chirc thu thap: Don vi

Ngay bat dau nom tai chinh:...

I. Tilting tin ve so. san xuat, nog inn gift nguyen Ru, vat ttr, may mac thiit bi va san phfim xuat khau:

1. Theo nOi dung thong boo cua to chirc, ca nhan:

- Nganh nghe sin xuat

- Nang Inc san xuat theo nganh hang.

- Chu ky san xuat theo nganh hang.

- Ca so sin xuat:

+ Ca sO san xuat 1: hit& quyen sO him ....;

Dia chi:

TOng sei Luang may mOc, trang thiet b

+ Ca se. sin xuat 2: thuOc quyen so him ; thu6....

Dia chi:

TOng s6 Leong may met, trang thiet bi:

2. Thong tin boo cao dm clang ch6e thu thap:

- T6 °hire, ca nhin c6 be sung ye co sO san xuat, not luu gift nguyen lieu, vat tu, may mOc thiet bi va san pham xuat khau trong cu the:

- Thong tin ve viec lciem tra ea sO san xuat, cu the:

Da kiem tra..... Chin kiem tra.....

107

Ket qua kiem tra.

(ghi cu thd se quyet dinh kiem tra)

II.Thiing tin hog Bong cria to chirc, ea nhan

1. Thong tin tOng s6 luong to khai xuat khan, nhap khan trong ky :

Loai hinh. STT Ten loai Sii luong to khai Tri gia (VNI))

1 Nhap khan 2 Xuat khan

(thong ke theo ding loaf hinh: nhan gia (Ong, dad gia tong, nhcip nguyen lieu d san xudt hang xudt khem, doanh nghiep,che xudt (neu phat sinh))

2. Thong tin ye xuat khan, nhap khan may mac, thiet bi cita DN gia tong:

Ten loci SO prong to' khai Tri gin (VND) STT 1 Nhap khau 2 Xuat khau

3. Phan tich thong tin hoat dung xuat nhap khan cud to chirc, ca nhan trong ky:

- Dia diem lam thit Ate nhap khan nguyen lieu, vat Ilf

(Lieu Y: to chile c/cd nhan phai nhap khau nguyen lieu, vat he tai Chi cuc)

- So sanh hoat ding xuat khau, nhap khau nguyen lieu, vat Pr va san pham vOi nOi dung thong bao co se( san xuat cua tO chirc, ca nhan:

+ Nganh hang:

Phit hop. Khong phn hap.

Chi ti6t (neu co)•

+ Chu ky sari xuat:

Dinh gia. boat &Ong xuat khan san pham voi chu ky san xuat a de xuat vie:c kiem tra tinh hinh sir dung theo quy dinh tai diem a khoan 1 Dieu 40 Nghi dinh so 08/201 5/ND-CP, cu the.

+ Nang Mc san xudt:

Dinh gia hog dOng nhap khau nguyen lieu, vat tu, thiet bi may mot va,xuat khan san pham ce sty tang, giam bat thuOng so voi thong bao ca set san xuat de de xuat viec kiem tra tinh hinh sir dung theo quy dinh tai diem b khoan I Dieu so 40 Nghi dinh se 08/2015/ND-CP, en the.

108

+ Vi pham ena to chat, ca nhan trong ky:

- ThOng tin ye viec kiem tra tinh hinh sir clung, kiem tra ban can quyet toan dei voi to chirc ca nhan:

Da kiem tra. Chua kiem tra.

Ket qua kiem tra (neu co).

- Thong tin khac thu thap throe trong kY:

III De mat ecia eking chire sau khi thu thh th5ng tin trong

Cong chin. 14p bao tho

kiL lanh dao

kin phe duytt etia Laub dao Chi cue:

109

6. Mau s6 06/KLKT/GSQL

CUC HAI QUAN... LONG HOA XA HQI CHU NGHIA VItT NAM CHI CtiC HAI QUAN... fio'c lap - Tty do - Ranh ply&

So. /KL-CCHQ ngby thong nain

KET LUAN KIEM TRA CO SO SAN XHAT

Can cu Thong to so 38/2015/TT-BTC ngay 25/3/2015 cita BO Tai chinh quy dinh ve thii We hai quan. Mein tra, giam.sat hai quan; thus xuat khau, thue nhap khau va quan thue dei yai hang h6a xuat khau, nhap khan;

Can dr hien ban chimg nhan ket qua kiem tra ca sa san xuat ngdy thang nam ...., Chi clic Hai quan ket Man ye viec kiem tra ca sor san xuat cda COng ty

nhu sau:

1. Dia chi ca san xuat:

2. Ve ca san xuat:

3. Tinh hinh hoat dOng cUa ca sO san xuat:

4. Nang luc quan 1Y:

5. Ket luan:

6. Yeu cau trine hien:

Noi ithiin: - Chi cue HQ (c16 t/hiCn); - Cong ty (a t/libCc); - Cho HQ (de' b/c); - Lou: VT

Chi ewe &Sing (19%, clang day Chi cue)

110

7. mein so 07/TBKQTV/TXNK

CIIC HAI QUAN... CONG HOA XA ROI CHU NGHIA VIETNAM Dec lap - Tty do - Ranh phtic

S8: /TB-CHQ... ngay thOng ... nam

THONG SAO Ye ket qua tham van

Can cir Th6ng to so ,38/2015/TT-BTC ngay 25/3/2015, dm )36 Tai chfnh quy dinh ye din tec hai quan; kiem tra, giam,sat hat quan; thue xuat khau, thue nhap khau va quan 12 thue doi vai hang hod xuat khau, nhap khau;

Can dr Thong to so 39/2015/TT-BTC ngay 25/3/2015 cila B6 Ili chinh quy dinh ve tri gia hai quan dea vii hang h6a xuat khau, nhap khau;

Can dr Quyet dinh se dm Tang cue tithing Deng cat Hai quan ban hanh quy trinh thu tqc hai quan d&i yea hang hem xuat khau, nhap khau.

Cue Hai quan der kiem tra, tham van tri gia khai bdo cua hang hod xuat khau/nhap khau theo tb khai .... so ngay.... nhu sau:

STT Ma s4 Ten hang Ket qua tham van

(1) (2) (3) (4)

, Cuc Hai quan.... thong bao de Chi cue Hai quan....bit va. cap nhat vac, He thong quail ly gia tinh thue theo quy dinh.

Noi nh - Chi ono Hai quan ...; -Lau: VT, dun vi soon than vi6t tat (3b).

CUC TRUtING (KJ, ten, (long &int)

*Ghi chi: Tgi cat (4) ghi ref "Ichting du ccr 86 bac b6 tri gici khai beta" hoac "an co so bac bo tot gia khai bao nhung nguTri khai hai quan khong chip nhan" hogc ("cling dr3ng)VcIiing y vii cc so bac b6 frigid khai boo ciia co quan hai quan" iirowg zing vii lung inning hop der" cluvc ghi nhan tai Bidn ban therm van

111

8. Mau se; 08/PCTV/TXNK

CUC HAI QUAN.... CHI CUC HAI QUAN....

LONG HOA xA "Km CFTC NGHIA Yin NAM Doc lap - Tv do - Hanh pink

s8: /CCHQ...

ngay timing ...neim

PHEW CHUYEN HO sa tham van nia Cong ty.....

Can cir Thong to se) ,38/2015/TT-BTC ngay 25/3/2015 cita BO TM chinh quy dinh ye thu tuc hai quan; kiem tra, giam,sat hai quan; thug xuat khau, thue nhap khau va quan ly thue doi vai hang hod xuat khau, nhap khan;

Can air Th8ng to se) 39/2015/TT-BTC ngay 25/3/2015 dm B8 TL chinh quy dinh ve tri gia TIM quan doi vCri hang hoa xuat khan, nhap khau;

Can cif Quyet Binh so cda Tong cue truemg TOng cue Hai quan ban hanh kern theo quy trinh Thu tuc hai quan dfii ved hang Ma xuat khau, nhap khau.

Chi cue Hai quan.... da ki'em tra va phat hien nghi van tri gia khai bao dm hang Ma xuat khau/nhap khan theo tix khai so... ngdy Cu the not dung nghi van tri gia khai bao nhu saw

Ma s6 Ten hang DVT Lmyng hang

Tri gia khai bin (USD)

Co' sir nghi van tri gia khai bao STT

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

Chi cue Hai quan... chuyen cac thong tin nghi van neu sa hai quan kern cac chirng riY, tai lieu cila Cong nap b6 sung ha sa ngay cho Cnc Hai quan... de to chic than van theo tham quyen.

Not rth fin: CHI CUC TRIYONG - Nhu tren; (Ky ten, clang dew) - Cong ty.... thtrc hien) - Lau: VT, don vi soon thao viet tat (3b).

*Ghi chic Tat cOt (V, ghi re5 co sd nghi van tri gio khai boo theo citing guy cVinh tai Quyit dinh ban hanh kern theo quy trinh inn tuc hat quan clot vai hang hda xuat khau, nhgp khau

112

Lv

9. Mau so 09/DX/TXNK

TEN CO QUAN HAI QUAN CO THAM QUYEN

Se: .../PDX-...

CQNG DOA XA HOT CHU NGITIA VItT NAM Doc lap - Ty. do - Haub pink

ngay thOng nam

PHIEU DE XIJAT V/v xir 11.7 Danh muc mien thut

Can cu (Gong van de nghi clang 1(3', Danh muc mien thue/cap lai Danh nape mien thue...), de xuat Lanh dao don vi phuong an xir ly nhu sau:

1. NOi dung de xuat:

2. L5r do a xuat:

Cling chfrc a xuat i? kitn cfia Lank duo Y kitn cfia Lanh dao bi) phOn dun vi

113

10. Mau sa 10/TB/DCATIC

TEN Co QUAN HAI QUAN LONG HOA xA no cat NGIITA VIVT NAM CO THANI OHS Nelb - Tir do - Mph phut

S6: .../TB-... ngay thdng nam

THONG BAO VI vilec (I)

Cue Hai quan/Chi cue Hai quan nhan duce tong van de n thang nam ... dm_ (Ten ngual clang ky DMMT, ma sa thug) ye vice va h6 sa gin kern then.

Can err Luat Quan 1y thug s6 78/2006/QH10 ngay 29/11/2006; Luat sera den b6 sung met s6 digu aim Luat Quan lg thug se 21/2012/QH13 ngdy 20/11/2012; Nghl dinh 83/2013/ND-CP ngay 22/7/2013 dm Chinh phe quy dinh chi tiet thi bath mat se dieu cda. Luat Quan ly thue va Lust sera del be sung met so dieu caa Lust pan lg thue.

Can cid Luat Thug mat khau, thue nhap khau se 45/2005/Q1-111 ngay 14/6/2005; Luat Thue TTDB se.... Luat Thue BVMT se..., Luat thue GTGT cac Nght dinh, Thong to huang clan thi hanh cac Luat nay;

Can eie khoan ... Thong to s6 38/2015/TT-BTC ngay 25/3/2015 oh Be Tai chinh, Cue Hai quan..../Chi cue Hai quan...de nghi (Ten,ngtedi tang DMMT) be sung ho sa tai lieu hoSe gilt trinh cac mei dung lien quan hose dieu chinh Danh mile mien time hope nap Danh mile mien thue ban giay trer liti, eit the:

(Ghi chi tilt tai liOu can bd sung; cac ndi dung can giai trinh; cac not dung cdn didu chinh trong DMMT; so DMMT ban gia'y can trit

Thai han there hien la ngay k& ter ngay ea quan hai quan phat hanh thong bao nay.

Truemg hop ngtrai dang kg Danh muc mien thug' ea vueing mac, de nghl lien he vai Cue Hai quan/Chi cue Hai quan... dg duce giai dap SO dien thoai lien he...

Cue Hai quan/Chi cue Hai quan thong bao de (Ten nguai clang ky DMMT) dugc

Nol nhfitz: THU TRUING DON VI - Ten, dia chi nquai Clang ky DMMT; (Ky, ghi so ha ten, cline vu va tiong ddu) - BO phan co lien quan; - Luu: VT,

(I) Giai 4inh hoac 1)6 sung h6 sa hogc di@u chinh DMMT hoge yeu cau xuat trinh DMMT d tax lin)

bier./.

114

11. San so 11/TB/TXNK

TEN CO QUAN HAI QUAN LONG HOA XA uto CHD NGHIA VI:ET NAM CO TRAM QUYEN Do, c Iap - Ty do - Haul' phtic

SO: .../TB-... ngay... thong nam

THONG SAO viec khong Hd dieu kien 'Tang Danh muc mien thue/khong dTi dieu kien mien thue

Cyc Hai quan/Chi cut Hai quan nhan dugc tong van de n so ngay thang nom (Ten nguai Bang 1) DMMT/ngtrai nap thug, ma sa thug) ye ). deg va he sa gui kern theo.

Can cir Luat Quan thug so 78/2006/QH10 ngay 29/11/2006; Luat sin deli be sung met so dieu c11a Luat Quan 1S( thue sO 21/2012/QH13 ngay 20/11/2012; Nghi dinh 83/2013/ND-CP ngay 22/7/2013 eta Chinh phd quy dinh chi tik thi hanh met so dieu oda Luat Quan1S( thue va Luat sda doi b8 sung met so dieu cua Luat quail thue.

Can cir Luat Thug xuAt IchAu, thug nhap khau so 45/2005/QH1I ngay 14/6/2005; Lust Thue TTDB s8.... Luat Thue BVMT s8..., Lust thue GTGT so...va cac Nghi dinh, Thong tu hrremg clan thi hanh cac Luat nay;

Can cir khoan ... Dieu... Thong tu s8 38/2015/TT-BTC ngay 25/3/2015 cna Be Tai chinh,

Sau khi xem xet he sa va doi chieu vai cac quy dinh hien hanh thi he sa elm (Ten nguai dang k DMMT/ngutai nOp time) khong du diem kien tang 14( Danh myc mien thue/khong du dieu hen mien time cho hang hee xuat khau, nhap khau.

14 do:

Truang hap ngued dang 14- Danh mu° mian thuaingtrai nap thug cO vmang mac, de nghl lien he vai Cue Hai quan/Chi cyc Hai quan... de duge giai dap SO dien thoai lien he...

Cyc Hai quan/Chi cyc Hai ,quan thong boo de (Ten ngudi clang Ic Danh mac mien thug/ngtren nap thug) dugc biet./.

Noi nItOn: - Ten, dia chi riguoi clang ky DMMT; - BO phan co lien quan;

THU TWANG DON VI , ghi ho ten, cink va via (Icing dim)

115

12. 11Itiu 12/TB/11CNK

TEN CO QUAN HAI QUAN

CONG HOA RA HOT CHO NGH1A VItT NAM CO T11AM OCYEN Dgc lap - Ttr do - Honh phtic

Sec .../TB-... ngay Miring ... nenn

THONG BAO Ve vige thu hei Danh mite mien thug

Can cu Luat Quan 1Y thug se 78/2006/QH10 ngay 29/11/2006; that sin dai be sung mat se dieu Qua Luat Quan ly thug s6 21/2012/QH13 ngay 20/11/2012; Nghl dinh 83/2013/ND-CP ngay 22/7/2013 dm Chinh phu quy dinh chi tier thi bath, mat so dieu cua Luat Quan thug va Lust sera den be sung mat se dieu coa Luat quan 131/ thug.

Can cu Luat Thue xu'dt khAu, thug nhap 'Mau s6 45/2005/QH11 ngay 14/6/2005; Luat Thue TTE1113 so.... Luat Thue BVMT so..., Luat thug GTGT se...va cae Nghl dinh, Thong to Inning dawn thi hanh eae Lust nay;

Can cu khoan ... Thong to se 38/2015/TT-BTC ngay 25/3/2015 dm BO Tai chinh,

Cac Hai quan/Chi cue Hai quan thu hai Danh mac mien thug so cap ngay eta (Ten ngtrai Bang ky DMMT, ma so thug) kg tie ngay

nghi eac don vi hai quan teen town qu6c dirng lain thin term mien thug theo Danh muc mien thue da duge cap neu tren.

Nui nhtin: - Ten, dia chi ngubi d'ang ky DMMT; - Cab Cgc Hai quan tinh, thanh 1)116 (de biet); - Lau: VT, ....

TITO TRUONG DON VI (KI), ghi ro ho ten, civic vu viz (long dent)

116

13. Man so 13/TB/DCWIC

TEN CO QUAN HAI QUAN CO TRAM QUYEN

LONG Flak XA HO1 CHU NGELIA WU NAM D8c14 - Tv do - Hgnh ph&

86: .../TB-...

ngay thong nam

THONG WM) VE vise May Danh muc man thug va Phigu theo dal trir lei da dm do bi mat

Can cif Luat Quan lyr thug s6 78/2006/QH10 ngay 29/11/2006; Luat Ma del be sung mot se dieu cna that Quart ly thug se 21/2012/QH13 ngay 20/11/2012; Nghl dinh 83/2013/ND-CP ngay 22/7/2013 maa ChInh phu quy dinh chi het thi hanh met so dieu eau Luat Quan ly thug va Luat sue ded b8 sung mot se dieu ola Luat quan 1Y thue.

Can dr Luat Thue xuat khan, thug nhap khAu se 45/2005/QH11 ngay 14/6/2005; Luat Thug TTDB s6.... Lust Thug BVMT se..., Luat thug GTGT se... va cac Nghi dinh, Thong to huOng &An thi hanh cac Luat nay;

Can dr khoan ... Dieu... Thong to se 38/2015/TT-BTC ngdy 25/3/2015 gala BO TM chfnh,

Can dr yen eau cap lai Danh flue mien ante va Phieu theo del tra lin da cap bi mat, Cue Hai quan/Chi cuc Hai quan de nghl cac Cue Hai quan kiem tra; xac nhan se Luang hang hoa to chirc ca nhan da xuat khau, nhap khau theo Danh muc mien thue va Phigu theo doi Uri lin sau day:

1. s6 Danh mac mien thue (xuait khau/nhap khau)•

ngdy cap

2. s6 Phigu theo doi trir hli

ngay cap

Da nghi cac don vi hai quan tren toes quec dirng lam that tug mien thue theo Danh muc mien thue cid dude cap neu tren trong that gian cher cap Igi Danh muc mien thue va.Phieu theo doi tilt Eu da. mat.

Nai nhOn: - Ten, dia chi nguni dung Icy/ DMMT; - Cue Cuc Hai quan tioh, thi nh phO (de Net); - Luu: VT,

THU TRLYONG DON VIE (Kji, ghi r5 hp ten, chic( vu va (long dCiti)

117

14. Mau so 14/BB/TXNIC

TEN CO QUAN HAI QUAN LONG HOA NA' HOI CHO NGHIA VIET NAM CO THAM QUYEN Dec lap - Ty do - Hanh pink

So:... /BB...

BIEN BAN LAM VIEC Ve viec giai trinh, be; sung thong tin, tai lieu ha so. clang ky Danh nine mien thud

Henn nay, gar ngay thang .nam tai Cuc Hai quan.../Chi cue Hai quan da lam viec voi (Ten ngwol Bang ky Danh muc mien

thui, ma so thun) viec gib." trinh va cung cap bth sung thong tin, MI lieu lien quan dan de nghi clang kj Danh muc mien thug hang h6a xuatIchau, nhap khau

I. THANH PHAN LAM VIEC

1. Dai dian Doan kiam tra.... - Ong (ba) chircvu - Ong (ba) chirc vu......

2. Dai dian (Ten ngueri nhp thue )

- Ong (ba) chat - Ong (ba) cheic vv...

II. Nett DUNG LAM VIEC

(Neu ro 5/ kiln cilia cac hen; not dung Vat trinh cilia ngtrafi clang kft Danh muc mien thue, cac tai lieu dei duce bo sung va kat qua cita buoi lam viec).

Hued lam viec kat them vao hai gra ngay thang nam

Bien ban nay da dugc dgc tai cho can ben ding nghe tong nhan la dung va nhat tri Icy ten duti day.

Bien ban nay da dugc lap thanh ban (m&i ban. trang) va giao cho dai dian ngu&i nop thud 01 (m0t) ban).

DAI DIEN NGU'OI NOP THUS DAI DIEN CO QUAN HAI QUAN (Itp, ghi re' hQ ten) (K35, ghi ra ho ten)

NGITOI GHI BIEN BAN (IC3i, ghi ra ho ten)

118

_ BO 1AL CHINH

TONG CUC HAI QUAN LONG Goik XA HQI CHU NGHIA WET NAM

I34 lap - Tur do - Hunh phtic

Phu luc 2 QUY DINH MOT SO MAU DAU, BANG DIEU KM Mlle HIEN KHAI

HAI QUAN THEN TO KHAI HAI QUAN GIAY

(Ban hank kern then Quyit Binh so 1966 /QD-TCHQ ngtiy 10 fining 7 nam 2015 eau Tang eye trtrang Tong eye Hai quan)

1. Mau s6 1: mAu d'Au chic "Giai plying hang" Dail chit "Giai ,pheing hang" bao gem 2 dong cha dirge vien bang net lien hinh chit nhat, chi tiet nhu sau:

a) Deng 1: Ten don vi Hai quan not xix 131 to Ichai va Ma don vi xir 15/ to khai - Font chi): Times New Roman

- Ca chit: 10

- Kieu chin chic thuong, dung, dam, can re giaa

- Mau chin do

b) Deng 2: GIAI PRONG HANG - Font chit: Times New Roman

- Ca chit: 10

- Klett chit: chit in hoa, dung, dam, can le giaa, spacing after 6 pt - Mau chit: de

c) Vien bao quanh chit: net lien hinh chit nhat - Chieu dal 4 cm; chieu reng 1,5 cm;

- C& vien 1 pt;

- Mau vien: de

- Khoang each vien bao quanh chit den chit: 0,2 cm d) Hinh mau

Chi Hie HQ... Oa CC)

GIAI PHONIC HANG

2. Mau so 2: Mau dau chid "Dua hang 14' bao (plan"

Dau chit "Dua hang ve bao quail" bao gem 2 dong chit duet vien bang net lien hinh chi/ nhat, chi ti6t nhu sau:

119

a) Deng 1: Ten don vi Hai quan not 19 to khai va Ma don vi xix 19 to khai

- Font chit: Times New Roman

- Ca chit: 10

- Kieu chit: chit thuang, dung, dem, can De giira, spacing after 6 pt

- Mau chit: do b) Deng 2: DTIA HANG VE BAD QUAN


- Ca chit: 10

- Kieu chit: chit in hoa, ding, am, can le giita

- Mau chit: do c) Vien bao quanh chit: net lien hinh chit nhet

- Chieu dai 5 cm; chieu rOng 1,5 cm;

- CO vien 1 pt;

- Mau vien: de - Khoang each vien bao quanh chit den chit: 0,2 cm

d) Hinh mau khac:

Chi cue HQ... (Nth CC) MIA HANG YE BAO QUAN

3. Mau se 3: Mau dam chir "Chuyen cira khan" Dan chit "Chuyen cira khan" bao genn 1 clang chit dugc vien bang net lien hinh chit nhet, chi tiet nhu sau: a) Deng 1: Ten don vi Hai quan not Xht 13'T to khai va Ma don vi xix 19 to khai


- Ca chit: 10

- Kieu chit: chit thuong, dung, dam, can le giita, spacing after 6 pt

- Mau chit: de

b) Ding 2: CHU-YEN CTirA KHAU


- CO chit: 10

- Kieu chit: chit in hoa, dimg, am, can le giita, spacing after 0 pt

- Mau chit: de c) Vien bao quanh chit: net lien hinh chit nhat

- Chieu dal 5 cm; chieu rOng 2 cm;

- Ca vien 1 pt; 120

- Mau vien: do - Khoang each vien bao quanh chit den chit: 0,2 cm d) Hirsh mau khac:

Chi cue HQ... (Ma CC)

CHUYEN CCA KHAU

4. Mau so 4: Mau dau chit' "Da tiep nh4n"

Dau chit "Da tiep than" bao gam 1 clang chit duce vien bang net lien hinh chit nhat, chi fiat nhu sau:

a) Deng 1: Ten don vi Hai quan nai xir 1.3t to khai va ma don vi tot ly to khai


- Ca chit: 10

- Kieu chit: chit thuZmg, dung, dam, can le giixa, spacing after 6 pt

- Mau chit: do

b) D6ng 2: DA TIEP NHAN


- ca chit: 10

- Kieu chit: chit in hoa, dung, dam, can la glita, spacing after0 pt

- Mau chit: do

c) Vian bao quanh chit: net lien hinh chit nhat

- Chieu dai 5 cm; chi'eu rang 2 cm;

- Car vien 1 pt;

- Mau vien: 40

- 1Choang each vien bao quanh chit den chin 0,2 cm

d) Hirsh mau kh&c:

Chi cyc HQ... (Ma CC)

DA TIEP NHAN

121

5. Miu so 05/YCIVV/GSQL

CIIC HAI QUAN CQNG HOA XA HQI C1115 NGHIA VItT NAM

Chi cqc Hai quan DOc lap — Tkr do —Hanh pink

ngay .thong nam 20....

PHIEU YEU CAU NGHIEP VU

Hei gib, ngay thang ....nam

Tai Chi cue Hai quan

Cong °him tiep nhan ha so -

Da tiep than ha sa hai quan caa (ten ngubi khai hai quan) gam:

- Van tai dan so (neu co);

- Wm don thuong mai s6: (n6u co);

Sau khi xem xet he sa va dei chieu voi the quy dinh hien hanh thi he so. cM Cong ty/ang/ba chua dil dieu kien u cho 16 hang xuat khauinhap khau:

LST do:

De nghl:

Cling cilia tiep nhlan ha so (I<J5 Mn, along ddu ding chirc)

122

6. nu so 06/LHT/GSQL

CLIC HAI QUAN LONG HOA xA Ho CHIT NGITIA. VItT NAM Chi eve Hai quan DQc 14p — Tty do — Huh pink

se): /20.../LHT ngay thang num 20...

LENH HiNH TRUC, Mit DO KIEM TRA HAI QUAN (chi sit dung trong n6i b:6 hat quan)

1. so to tomi- ngay thang nam 20...

Loai hinh XK/NK.

2. De xuat cua cong chic

2.1. Phan Meng: \Tang ❑ Do ❑

2.2. Hinh thirc, mac de kiem tra (chi ap dung ved kiem tra that to hang Ma)

❑ Klein tra qua may soi: ghi diem kiem tra;

❑ Mein tra thuc th:

- Mire (1) ❑ TY le ....(%) - Mire (2) D Toan be

- L9 do de xuat:

Cling chfrc hai quan

(ICY ten, clang clau cong chity)

3. Chi clic truemg duyet hoac thay dei hinh Mire, mire de kiem tra:

3.1. Phan Luang: Vang ❑ DO ❑

3.2. Hinh tithe, mac do kiem tra (chi ap dung vai kiem tra thuc to hang hea)

❑ Kiem tra qua may soi: ghi dia diem kiem Ira;

❑ Kiem tra thuc te:

- Mac (1) ❑ T9 le ....(%) - Mk (2) ❑ Toan b )0

- Ghi ro 19 do thay del va y kien chi dao:

Chi eve trurerng Chi civic Hai quan (KY ten deng dint cong chirc)

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7. Mau so 07/DSHHG/GSQL

CUC Hid QUAN TiNH/ TP CQNG HOA XAHQ1 CRC NU-HA VitT NAM CHI CDC HAI QUAN DOc 14p — Ty do — Hanh phtic

DANH SACH HANG HOA DD DIEU IGEN QUA KHU VIfC GIANI SAT HAI QUAN

1. Chi cirtc Hai quan giam sat.

2. Don vi XNK.

3. Ma so thue.

4. Sa to khai, ngay tb khai/ SO van ban, ngay van ban, ca quan ban hanh:

STT SO hin

containerihnyng hang

(I)

SO seal container (neu co)

(2)

So seal hai Plan (neu co)

(3)

Mc nh'4n elm b6 plian giam set hai quark

(4)

Ghi chit :

1. Muc so 4 : Ghi r5 so, ngay, Oiling, nom khai hat quan (trong trufmg hap sit dung to khai gia'y) hoac so, ngay, thong, nom van ban, ca quan ban hanh van bcin (truNg hop hang hoc) duo vao, dim ra khu VI/C giam sat hat quan theo van ban cita ca quan có tham quyen).

2. Cot so (1) : Ghi r5 s6hieu container/ Luang hang theo td khai hcii quan gay hock theo van bcin cat) ca quan ea chain quyan.

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Số văn bản QD 1966/QD-TCHQ , Ngày ký: 10-7-2015, Ngày hiệu lực

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Transcript of Số văn bản QD 1966/QD-TCHQ , Ngày ký: 10-7-2015, Ngày hiệu lực