{"id":6559,"date":"2020-05-30T18:33:57","date_gmt":"2020-05-30T11:33:57","guid":{"rendered":"https:\/\/bacdau.vn\/?post_type=kb&p=6559"},"modified":"2020-05-30T18:33:57","modified_gmt":"2020-05-30T11:33:57","slug":"thu-tuc-hai-quan-he-thong-vnaccs","status":"publish","type":"kb","link":"https:\/\/bacdau.vn\/kb\/thu-tuc-hai-quan-he-thong-vnaccs\/","title":{"rendered":"Th\u1ee7 t\u1ee5c h\u1ea3i quan (H\u1ec7 th\u1ed1ng VNACCS)"},"content":{"rendered":"

Th\u1ee7 t\u1ee5c h\u1ea3i quan (H\u1ec7 th\u1ed1ng VNACCS) \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 nh\u1eadp kh\u1ea9u l\u00e0 g\u00ec? B\u1ea1n c\u1ea7n chu\u1ea9n b\u1ecb nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 khai h\u1ea3i quan? Tr\u00ecnh t\u1ef1 c\u00e1ch th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? \u0110\u1ec3 hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng xu\u1ea5t kh\u1ea9u<\/span><\/strong><\/h2>\n

1. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n<\/span><\/h3>\n

B\u01b0\u1edbc 1<\/span><\/h4>\n

Tr\u01b0\u1edbc khi ti\u1ebfn h\u00e0nh khai h\u1ea3i quan, ng\u01b0\u01a1\u0300i khai ha\u0309i quan ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan h\u1ea3i quan c\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin (tr\u00ean m\u00e0n h\u00ecnh EDA) quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 22\/2014\/TT-BTC<\/span><\/p>\n

+ Th\u00f4ng tin \u0111\u0103ng k\u00fd tr\u01b0\u1edbc c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef tr\u00ean H\u1ec7 th\u1ed1ng t\u1ed1i \u0111a l\u00e0 07 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fdtr\u01b0\u1edbc ho\u1eb7c th\u1eddi \u0111i\u1ec3m c\u00f3 s\u1eeda ch\u1eefa cu\u1ed1i c\u00f9ng.<\/span><\/p>\n

+ Ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u01b0\u1ee3c t\u1ef1 s\u1eeda ch\u1eefa c\u00e1c th\u00f4ng tin \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc tr\u00ean H\u1ec7 th\u1ed1ng va\u0300 kh\u00f4ng gi\u01a1\u0301i ha\u0323n s\u00f4\u0301 l\u00e2\u0300n s\u1eeda ch\u1eefa.<\/span><\/p>\n

B\u01b0\u1edbc 2<\/span><\/h4>\n

Khai h\u1ea3i quan. Khai h\u1ea3i quan \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb h\u1ec7 th\u1ed1ng v\u1ec1 th\u00f4ng tin h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u0103ng k\u00fd tr\u01b0\u1edbc. Ng\u01b0\u1eddi khai h\u1ea3i quan t\u1ef1 ki\u1ec3m tra n\u1ed9i dung th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb h\u1ec7 th\u1ed1ng v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt khi s\u1eed d\u1ee5ng th\u00f4ng tin ph\u1ea3n h\u1ed3i t\u1eeb h\u1ec7 th\u1ed1ng \u0111\u1ec3 khai h\u1ea3i quan v\u00e0 b\u1ea5m n\u00fat \u201cG\u1eedi\u201d \u0111\u1ebfn h\u1ec7 th\u1ed1ng. Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd xu\u1ea5t kh\u1ea9u v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u00f3 hi\u1ec7u l\u1ef1c t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u01a1 quan H\u1ea3i quan ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd th\u00f4ng tin khai h\u1ea3i quan c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

B\u01b0\u1edbc 3<\/span><\/h4>\n

H\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng ti\u1ebfp nh\u1eadn, ki\u1ec3m tra, \u0111\u0103ng k\u00fd, ph\u00e2n lu\u1ed3ng t\u1edd khai h\u1ea3i quan v\u00e0 ph\u1ea3n h\u1ed3i cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

2. C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/h3>\n

Vi\u1ec7c khai, ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd th\u00f4ng tin khai h\u1ea3i quan, trao \u0111\u1ed5i c\u00e1c th\u00f4ng tin kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan gi\u1eefa c\u00e1c b\u00ean c\u00f3 li\u00ean quan th\u1ef1c hi\u1ec7n th\u00f4ng qua H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan;<\/span><\/p>\n

3. Th\u00e0nh ph\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/h2>\n

Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/strong><\/p>\n

+ T\u1edd khai \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n

+ C\u00e1c ch\u1ee9ng t\u1eeb \u0111i k\u00e8m t\u1edd khai (d\u1ea1ng \u0111i\u1ec7n t\u1eed ho\u1eb7c v\u0103n b\u1ea3n gi\u1ea5y): theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Lu\u1eadt H\u1ea3i quan.<\/span><\/p>\n

\u00a0S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1<\/strong>: 01 b\u1ea3n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft<\/span><\/h2>\n

\u2013 H\u1ec7 th\u1ed1ng ph\u1ea3n h\u1ed3i cho ng\u01b0\u1eddi khai h\u1ea3i quan ngay sau khi h\u1ec7 th\u1ed1ng ti\u1ebfp nh\u1eadn, c\u00f4ng ch\u1ee9c h\u1ea3i quan ch\u1ea5p nh\u1eadn k\u1ebft qu\u1ea3 ph\u00e2n lu\u1ed3ng\/t\u1eeb ch\u1ed1i t\u1edd khai tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 nh\u01b0 ngh\u1ebdn m\u1ea1ng, h\u1ec7 th\u1ed1ng \u0111\u01b0\u1eddng truy\u1ec1n g\u1eb7p s\u1ef1 c\u1ed1\u2026<\/span><\/p>\n

\u2013 Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh th\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i (t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi khai h\u1ea3i quan \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c y\u00eau c\u1ea7u v\u1ec1 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a v\u00e0 \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 16 Lu\u1eadt H\u1ea3i quan):<\/span><\/p>\n

+ Ch\u1eadm nh\u1ea5t l\u00e0 08 gi\u1edd l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ki\u1ec3m tra th\u1ef1c t\u1ebf m\u1ed9t ph\u1ea7n h\u00e0ng h\u00f3a theo x\u00e1c su\u1ea5t;<\/span><\/p>\n

+ Ch\u1eadm nh\u1ea5t l\u00e0 02 ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u \u00e1p d\u1ee5ng h\u00ecnh th\u1ef1c ki\u1ec3m tra th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a.<\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ki\u1ec3m tra th\u1ef1c t\u1ebf to\u00e0n b\u1ed9 h\u00e0ng h\u00f3a m\u00e0 l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, vi\u1ec7c ki\u1ec3m tra ph\u1ee9c t\u1ea1p th\u00ec th\u1eddi h\u1ea1n ki\u1ec3m tra c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n nh\u01b0ng kh\u00f4ng qu\u00e1 08 gi\u1edd l\u00e0m vi\u1ec7c.<\/span><\/p>\n

5. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/h2>\n

T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/span><\/p>\n

6. C\u01a1 quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/span><\/h2>\n

\u2013 C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh: Chi c\u1ee5c h\u1ea3i quan<\/span><\/p>\n

\u2013 Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n ho\u1eb7c ph\u00e2n c\u1ea5p th\u1ef1c hi\u1ec7n: Kh\u00f4ng<\/span><\/p>\n

\u2013 C\u01a1 quan tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh: Chi c\u1ee5c h\u1ea3i quan<\/span><\/p>\n

\u2013 C\u01a1 quan ph\u1ed1i h\u1ee3p (n\u1ebfu c\u00f3):<\/span><\/p>\n

7. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh<\/span><\/h3>\n

Quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan h\u00e0ng h\u00f3a.<\/span><\/p>\n

8. L\u1ec7 ph\u00ed:<\/span><\/h3>\n

20.000 \u0111\u1ed3ng<\/span><\/p>\n

9. T\u00ean m\u1eabu \u0111\u01a1n, m\u1eabu t\u1edd khai h\u00e0nh ch\u00ednh:<\/span><\/h3>\n

T\u1edd khai \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u theo m\u1eabus\u1ed1 2 ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 22\/2014\/TT-BTC<\/span><\/p>\n

10. Y\u00eau c\u1ea7u, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/h3>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i c\u00f3 ch\u1eef k\u00fd s\u1ed1 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd<\/span><\/p>\n

11. C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/h3>\n

\u2013 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 87\/2012\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 10 n\u0103m 2012 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i;<\/span><\/p>\n

\u2013 Th\u00f4ng t\u01b0 22\/2014\/TT-BTC ng\u00e0y 14\/02\/2014 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/h2>\n

1. Tr\u00ecnh t\u1ef1 th\u1ef1c hi\u1ec7n:<\/span><\/strong><\/h3>\n

\u2013 B\u01b0\u1edbc 1: Ng\u01b0\u1eddi khai h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c khai b\u00e1o h\u1ea3i quan v\u00e0 xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan (n\u1ebfu c\u00f3), xu\u1ea5t tr\u00ecnh th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 (n\u1ebfu c\u00f3) cho c\u01a1 quan h\u1ea3i quan.<\/span><\/p>\n

\u2013 B\u01b0\u1edbc 2: C\u00f4ng ch\u1ee9c h\u1ea3i quan th\u1ef1c hi\u1ec7n vi\u1ec7c th\u00f4ng quan h\u00e0ng ho\u00e1 cho ng\u01b0\u1eddi khai h\u1ea3i quan.<\/span><\/p>\n

2. C\u00e1ch th\u1ee9c th\u1ef1c hi\u1ec7n:<\/span><\/strong><\/h3>\n

\u0110i\u1ec7n t\u1eed<\/span><\/p>\n

3. Th\u00e0nh ph\u1ea7n, s\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1:<\/span><\/strong><\/h3>\n

* Th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1:<\/span><\/strong><\/p>\n

a) T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo c\u00e1c ch\u1ec9 ti\u00eau th\u00f4ng tin t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC.<\/span><\/strong><\/h4>\n

Tr\u01b0\u1eddng h\u1ee3p th\u1ef1c hi\u1ec7n tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, ng\u01b0\u1eddi khai h\u1ea3i quan khai v\u00e0 n\u1ed9p 02 b\u1ea3n ch\u00ednh t\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u theo m\u1eabu HQ\/2015\/NK Ph\u1ee5 l\u1ee5c IV ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC;<\/span><\/p>\n

b) H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n: 01 b\u1ea3n ch\u1ee5p.<\/span><\/strong><\/h4>\n

Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng mua h\u00e0ng t\u1eeb ng\u01b0\u1eddi b\u00e1n t\u1ea1i Vi\u1ec7t Nam nh\u01b0ng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ec9 \u0111\u1ecbnh nh\u1eadn h\u00e0ng t\u1eeb n\u01b0\u1edbc ngo\u00e0i th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn h\u00f3a \u0111\u01a1n do ng\u01b0\u1eddi b\u00e1n t\u1ea1i Vi\u1ec7t Nam ph\u00e1t h\u00e0nh cho ch\u1ee7 h\u00e0ng.<\/span><\/p>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau<\/span><\/strong><\/p>\n

b.1) Ng\u01b0\u1eddi khai h\u1ea3i quan l\u00e0 doanh nghi\u1ec7p \u01b0u ti\u00ean;<\/span><\/p>\n

b.2) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng gia c\u00f4ng cho th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i, ng\u01b0\u1eddi khai h\u1ea3i quan khai gi\u00e1 t\u1ea1m t\u00ednh t\u1ea1i \u00f4 \u201cTr\u1ecb gi\u00e1 h\u1ea3i quan\u201d tr\u00ean t\u1edd khai h\u1ea3i quan;<\/span><\/p>\n

b.3) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng ph\u1ea3i thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi khai h\u1ea3i quan khai tr\u1ecb gi\u00e1 h\u1ea3i quan theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan.<\/span><\/p>\n

c) V\u1eadn t\u1ea3i \u0111\u01a1n<\/strong> <\/span><\/h4>\n

Ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb v\u1eadn t\u1ea3i kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng s\u1eaft, v\u1eadn t\u1ea3i \u0111a ph\u01b0\u01a1ng th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (tr\u1eeb h\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u qua c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi \u0111\u01b0\u1eddng b\u1ed9, h\u00e0ng ho\u00e1 mua b\u00e1n gi\u1eefa khu phi thu\u1ebf quan v\u00e0 n\u1ed9i \u0111\u1ecba, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u do ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang theo \u0111\u01b0\u1eddng h\u00e0nh l\u00fd): 01 b\u1ea3n ch\u1ee5p.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng th\u0103m d\u00f2, khai th\u00e1c d\u1ea7u kh\u00ed \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n tr\u00ean c\u00e1c t\u00e0u d\u1ecbch v\u1ee5 (kh\u00f4ng ph\u1ea3i l\u00e0 t\u00e0u th\u01b0\u01a1ng m\u1ea1i) th\u00ec n\u1ed9p b\u1ea3n khai h\u00e0ng ho\u00e1 (cargo manifest) thay cho v\u1eadn t\u1ea3i \u0111\u01a1n;<\/span><\/p>\n

d) Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u<\/strong> <\/span><\/h4>\n

\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u; Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan: 01 b\u1ea3n ch\u00ednh n\u1ebfu nh\u1eadp kh\u1ea9u m\u1ed9t l\u1ea7n ho\u1eb7c 01 b\u1ea3n ch\u1ee5p k\u00e8m theo Phi\u1ebfu theo d\u00f5i tr\u1eeb l\u00f9i n\u1ebfu nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n;<\/span><\/p>\n

\u0111) Gi\u1ea5y th\u00f4ng b\u00e1o mi\u1ec5n ki\u1ec3m tra<\/span><\/strong><\/h4>\n

Ho\u1eb7c Gi\u1ea5y th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u1ee7a c\u01a1 quan ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt: 01 b\u1ea3n ch\u00ednh.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ch\u1ee9ng t\u1eeb quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111 n\u00eau tr\u00ean n\u1ebfu \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf m\u1ed9t c\u1eeda qu\u1ed1c gia, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc chuy\u00ean ng\u00e0nh g\u1eedi gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u, v\u0103n b\u1ea3n th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra, mi\u1ec5n ki\u1ec3m tra chuy\u00ean ng\u00e0nh d\u01b0\u1edbi d\u1ea1ng \u0111i\u1ec7n t\u1eed th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia, ng\u01b0\u1eddi khai h\u1ea3i quan kh\u00f4ng ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan;<\/span><\/p>\n

e) T\u1edd khai tr\u1ecb gi\u00e1<\/span><\/strong><\/h4>\n

Ng\u01b0\u1eddi khai h\u1ea3i quan khai t\u1edd khai tr\u1ecb gi\u00e1 theo m\u1eabu, g\u1eedi \u0111\u1ebfn H\u1ec7 th\u1ed1ng d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ho\u1eb7c n\u1ed9p cho c\u01a1 quan h\u1ea3i quan 02 b\u1ea3n ch\u00ednh (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p khai tr\u00ean t\u1edd khai h\u1ea3i quan gi\u1ea5y). C\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i khai t\u1edd khai tr\u1ecb gi\u00e1 v\u00e0 m\u1eabu t\u1edd khai tr\u1ecb gi\u00e1 th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u;<\/span><\/p>\n

g) Ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a<\/span><\/strong><\/h4>\n

(Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ho\u1eb7c Ch\u1ee9ng t\u1eeb t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9): 01 b\u1ea3n ch\u00ednh ho\u1eb7c ch\u1ee9ng t\u1eeb d\u01b0\u1edbi d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span><\/p>\n

g.1) H\u00e0ng ho\u00e1 c\u00f3 xu\u1ea5t x\u1ee9 t\u1eeb n\u01b0\u1edbc ho\u1eb7c nh\u00f3m n\u01b0\u1edbc c\u00f3 tho\u1ea3 thu\u1eadn v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1edbi Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam v\u00e0 theo c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia, n\u1ebfu ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u mu\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 \u01b0u \u0111\u00e3i \u0111\u00f3;<\/span><\/p>\n

g.2) H\u00e0ng ho\u00e1 thu\u1ed9c di\u1ec7n do Vi\u1ec7t Nam ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf th\u00f4ng b\u00e1o \u0111ang \u1edf trong th\u1eddi \u0111i\u1ec3m c\u00f3 nguy c\u01a1 g\u00e2y h\u1ea1i \u0111\u1ebfn an to\u00e0n x\u00e3 h\u1ed9i, s\u1ee9c kho\u1ebb c\u1ee7a c\u1ed9ng \u0111\u1ed3ng ho\u1eb7c v\u1ec7 sinh m\u00f4i tr\u01b0\u1eddng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m so\u00e1t;<\/span><\/p>\n

g.3) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c n\u01b0\u1edbc thu\u1ed9c di\u1ec7n Vi\u1ec7t Nam th\u00f4ng b\u00e1o \u0111ang \u1edf trong th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng thu\u1ebf ch\u1ed1ng b\u00e1n ph\u00e1 gi\u00e1, thu\u1ebf ch\u1ed1ng tr\u1ee3 c\u1ea5p, thu\u1ebf ch\u1ed1ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed, thu\u1ebf t\u1ef1 v\u1ec7, thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan;<\/span><\/p>\n

g.4) H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam ho\u1eb7c c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p theo tho\u1ea3 thu\u1eadn v\u1ec1 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t v\u1edbi Vi\u1ec7t Nam ho\u1eb7c theo c\u00e1c \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c n\u1ed9p Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed ho\u1eb7c Ch\u1ee9ng t\u1eeb t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t\/ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u\/ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u th\u00ec c\u01a1 quan h\u1ea3i quan ch\u1ea5p nh\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y.<\/span><\/p>\n

* S\u1ed1 l\u01b0\u1ee3ng h\u1ed3 s\u01a1<\/strong>: 01 b\u1ed9<\/span><\/p>\n

\"\"
N\u1ed9p thu\u1ebf \u0111i\u1ec7n t\u1eed v\u00e0 th\u00f4ng quan<\/figcaption><\/figure>\n

4. Th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft:<\/span><\/strong><\/h3>\n

\u2013 Th\u1eddi h\u1ea1n ti\u1ebfp nh\u1eadn, \u0111\u0103ng k\u00fd, ki\u1ec3m tra h\u1ed3 s\u01a1 h\u1ea3i quan: ngay sau khi ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh h\u1ed3 s\u01a1 h\u1ea3i quan \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (Kho\u1ea3n 1, \u0110i\u1ec1u 23 Lu\u1eadt H\u1ea3i quan)<\/span><\/p>\n

\u2013 Th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh th\u00e0nh ki\u1ec3m tra h\u1ed3 s\u01a1 v\u00e0 ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i:<\/span><\/p>\n

+ Ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra h\u1ed3 s\u01a1 ch\u1eadm nh\u1ea5t l\u00e0 02 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan h\u1ea3i quan ti\u1ebfp nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 h\u1ea3i quan;<\/span><\/p>\n

+ Ho\u00e0n th\u00e0nh vi\u1ec7c ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 ch\u1eadm nh\u1ea5t l\u00e0 08 gi\u1edd l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi khai h\u1ea3i quan xu\u1ea5t tr\u00ecnh \u0111\u1ea7y \u0111\u1ee7 h\u00e0ng ho\u00e1 cho c\u01a1 quan h\u1ea3i quan;<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ki\u1ec3m tra chuy\u00ean ng\u00e0nh v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng, y t\u1ebf, v\u0103n h\u00f3a, ki\u1ec3m d\u1ecbch \u0111\u1ed9ng v\u1eadt, th\u1ef1c v\u1eadt, an to\u00e0n th\u1ef1c ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan th\u00ec th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadn \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p l\u00f4 h\u00e0ng c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, nhi\u1ec1u ch\u1ee7ng lo\u1ea1i ho\u1eb7c vi\u1ec7c ki\u1ec3m tra ph\u1ee9c t\u1ea1p th\u00ec Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan h\u1ea3i quan n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan quy\u1ebft \u0111\u1ecbnh vi\u1ec7c gia h\u1ea1n th\u1eddi gian ki\u1ec3m tra th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, nh\u01b0ng th\u1eddi gian gia h\u1ea1n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 ng\u00e0y.<\/span><\/p>\n

5. \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/strong><\/h3>\n

C\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c<\/span><\/p>\n

6. C\u01a1 quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/strong><\/h3>\n

a) C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n quy\u1ebft \u0111\u1ecbnh: Chi c\u1ee5c H\u1ea3i quan<\/span><\/p>\n

b) C\u01a1 quan ho\u1eb7c ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u01b0\u1ee3c u\u1ef7 quy\u1ec1n ho\u1eb7c ph\u00e2n c\u1ea5p th\u1ef1c hi\u1ec7n (n\u1ebfu c\u00f3): Kh\u00f4ng c\u00f3<\/span><\/p>\n

c) C\u01a1 quan tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n TTHC: Chi c\u1ee5c H\u1ea3i quan<\/span><\/p>\n

d) C\u01a1 quan ph\u1ed1i h\u1ee3p (n\u1ebfu c\u00f3): Kh\u00f4ng c\u00f3<\/span><\/p>\n

7. K\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/strong><\/h3>\n

Quy\u1ebft \u0111\u1ecbnh th\u00f4ng quan.<\/span><\/p>\n

8. Ph\u00ed, l\u1ec7 ph\u00ed:<\/span><\/strong><\/h3>\n

20.000 \u0111\u1ed3ng<\/span><\/p>\n

\"\"
D\u1ef1 \u00e1n H\u1ec7 th\u1ed1ng th\u00f4ng quan t\u1ef1 \u0111\u1ed9ng VNACCS\/VCIS: VNACCS<\/figcaption><\/figure>\n

9. T\u00ean m\u1eabu \u0111\u01a1n, m\u1eabu t\u1edd khai:<\/span><\/strong><\/h3>\n

\u2013 T\u1edd khai h\u1ea3i quan (theo Ph\u1ee5 l\u1ee5c III, Ph\u1ee5 l\u1ee5c IV Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh);<\/span><\/p>\n

\u2013 T\u1edd khai tr\u1ecb gi\u00e1 (theo Ph\u1ee5 l\u1ee5c III Th\u00f4ng t\u01b0 s\u1ed1 39\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)\u200b.<\/span><\/p>\n

10. Y\u00eau c\u1ea7u, \u0111i\u1ec1u ki\u1ec7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/strong><\/h3>\n

Kh\u00f4ng<\/span><\/p>\n

11. C\u0103n c\u1ee9 ph\u00e1p l\u00fd c\u1ee7a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh:<\/span><\/strong><\/h3>\n

\u2013 Lu\u1eadt H\u1ea3i quan s\u1ed1 54\/2014\/QH13 ng\u00e0y 23\/6\/2014 c\u1ee7a Qu\u1ed1c h\u1ed9i;<\/span><\/p>\n

\u2013 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1ed1 51\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;<\/span><\/p>\n

\u2013 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 27\/2007\/N\u0110-CP ng\u00e0y 23\/02\/2007 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

\u2013 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21\/01\/2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan<\/span><\/p>\n

\u2013 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan; ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u2013 Th\u00f4ng t\u01b0 s\u1ed1 39\/2015\/TT-BTC ng\u00e0y 25\/3\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

\u2013 Th\u00f4ng t\u01b0 s\u1ed1 172\/2010\/TT-BTC ng\u00e0y 02\/11\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c H\u1ea3i quan.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 c\u00e1c quy \u0111\u1ecbnh v\u00e0 c\u00e1ch ti\u1ebfn h\u00e0nh c\u00e1c th\u1ee7 t\u1ee5c h\u1ea3i quan (h\u1ec7 th\u1ed1ng VNACCS). Ch\u00fac c\u00e1c b\u1ea1n c\u00f3 th\u00eam nhi\u1ec1u ki\u1ebfn th\u1ee9c xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t quy tr\u00ecnh h\u1ea3i khai h\u1ea3i quan cho h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? T\u00ecm hi\u1ec3u k\u1ef9 ki\u1ebfn th\u1ee9c th\u1ee7 t\u1ee5c h\u1ea3i quan, c\u00e1ch x\u1eed l\u00fd trong vi\u1ec7c khai b\u00e1o…<\/p>\n","protected":false},"author":1,"featured_media":6560,"comment_status":"open","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}}},"kbtopic":[994],"kbtag":[],"_links":{"self":[{"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/kb\/6559"}],"collection":[{"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/kb"}],"about":[{"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/types\/kb"}],"author":[{"embeddable":true,"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/comments?post=6559"}],"version-history":[{"count":0,"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/kb\/6559\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/media\/6560"}],"wp:attachment":[{"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/media?parent=6559"}],"wp:term":[{"taxonomy":"kbtopic","embeddable":true,"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/kbtopic?post=6559"},{"taxonomy":"kbtag","embeddable":true,"href":"https:\/\/bacdau.vn\/wp-json\/wp\/v2\/kbtag?post=6559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}