1.
BAr cror rHrpu
ninn sAcu rnun o6r
Ax xuAr xuAr KHAu,
nur Ro, ruAu r'o i#It,ifflTfq#i{"
Nguoi trinh bdy:
NCs: Bii Thii Quang
Don v!: t6ng cuc H6i quan

2.
I3rr s& phdp ly.
-- Lu{t HAi quan ndm2014:
- Luqt thu6 xuAt khAu, thu6 nh4p khAu ndm 20t6:
(i - Nghi dinll 08/20t 5AID-CP huong ddn Lu4t FI6i quan;
- Nghi dinh l34l20t6lND-Cp huong <tAn Lu{t Thu6 XNK:
("- Nghi dinh 18tl2}t3atD-cp quy dinh chi ti6t thi hanh Ludt
Thuong rn4i vd hoat d6ng mua bdn hdng h6a qutic tti
"a-"*ho4t dQng dai ly rnua, bdn, gia c6ng vd qud c6'h hing h6a vdi
nu6c ngodi.
- Th6ng tv 3/2015/TLBTC huong dan v0 rhri tgc hii quan,
qu6n ly thu6 vd ki6rn tra sau th6ng quun.
2

3.
i niQm vd gia c6ng thuong m4i
- Gia c6ng throng mqi ld mQt phuong
y€u cdu crta b€n dflt hdng. Tbdn b6 sdn
phiim ldm ra ngudi nhqn gla c6ng sd giao
cho ngadi dt gia c6ng cl€ nhdn mt
khodn thil lao gia c6ng
ucrng thfc gia cdng
Phuong thric nh6n todn b6 nguydn li€u, thanh ph6m
tt b€n il4t gia cdng, gia c6ng rhdnh sin ph6m theo
y6u cAu cria bdn cldt gia c6ng rrd t.a lai cho fen e4t giu
cdng vd nhdn tiAn thir lao.
Phucmg thric h5n hcro: nguy6n liQu chfnh do b€n rtdt
gia c6ng cung ring, mQt phAn nguydn li€u phu do b6n
nh4n gia c6ng tg cung img vd b€n nhdn gia c6ng ti6n
hdnh gia cdng thdnh san phAm theo y€u c6u cria b6n
if{t gia c6-ng vd trh cho bdn d{t gia c6ng, nh4n ti6n
c6ng vd ti6n nguydn li6u phu
3

4.
-"
rii niQm vd hoat.tQng SXXK
- Lo4i hinh sXXK ld mQt hinh thric mua b6n hing hori;
theo d6, doanh ng|iep nhrip kh6u nguydn li€u, vditu dti
san xudt ra san phdm biin cho thuong nh6n nuoc ngodi
hodc biin vdo khu phi thut! quan.
hrii nigm vd khu ch6 xu6t, DN;Z;
Khu ch6 xu6t le khu c6ng nghiQp t4p hung c6c doanh
nghiQp ch6 xu6t chuydn san xu6t f,an! xuAt"khAu, ,nu.
hiQn cdc. dich_ vp cho sAn xu6t he.,g xudt khAu vir hoat
dQng xu6t khAu, c6 ranh gidi dia lj,-xkc Cirfr, f.frO"g .'O
dan cu si.h s5ng; do chfnh phri hoac Thi tucrng ct inr,
phir quytit dinh thdnh lQp.
Do,anh nghigp ch6 xu6t: ld doanh nghiCp chuy€n s6n
xuAt hang xuAt khAu, thUc hiQn c6c dich vq chuy6n cho
sin xu6t xuAt khAu vd ho4t dQng xuAt khAu.
' J
4

5.
F '"'.. '"
6. Bai b6 mQt sti.ttru tr,rc dtii voi Gia -cong, nhip
sin xudt hing hoa xudt rndu
(1). B6 thri tr,rc th6ng biio, ti6p nhfn HDGC
(2). 86 thri tr,rc th6ng b6o, ti6p nhfn dlnh mrlc GC, SXXK
Dlnh ry&c thqrc t€ sir dyng NVL duo.e tuu tai DN
vd xudt trinh khi thanh tra,7i6m tra
. - -- - -;'
(3). 86
-th0
tgc thong b6o mi nguy€n li6u, vQt tu; m6 sdn
phdm XK
I (1).
?6 .Lr.t, linh _han chr5 quydin c0a DN trong viQc
chuy6n NVL tD HDGC niy sang HDGC kh5c (quy dinh
tqi di6m c.2 khodn 2 Di6u zZ ilrOig tu s6 iCt- '-'
- DN chlu trdch nhiQm chuy€n giao NVL gii?a cdc
HDGC vd b6o c6o trong bing nhap _ xudt _tdn kho;
:Po q.u"l- HQ ki6m tra tr6n ccr s& 6p dr;ng nguy6n
tic quin lf rrii ro.
!5-):
Bd thri tr,rc quyiit todn theo tung hqp d6ng gia c6ng.
DN thpc hi6n b6o c6o tinh hinh srl dqng NVf itreo nim
tdi chinh
Ngoii ra: quy dlnh M& rQng quy6n thu6 kho c0a DNCX
so v6i TT 128
5

6.
di han khai vh ldrn thri tgc fim
-.!{rhai.sau tct! nlnS
!6a dd tQp ki* day dn hdng h6a tqi dia
,7" iu *'i ",i
i, ei iii'i,
uu0
I T/hqe d.X
9yn: co quan HAi quan c6p md: sri dung n
duoc c6p dC khai bao;
-r T/hqp chua duoc co quan Hdi quan c6p md: su dpng md t4m
cta chi cuc H6i quan n<ri cldng ky tcr khai ac trraiiao (md
dung chung)
Td khai hai quan c6 gid tri ldm tht) ttlc hdi quan trong thoi
hqn 15 ngdy, k€ t* ngdy ddng ky.
6

7.
hgn khai vir lirm thri tgc hii d;
- Khai
ludc ngdy hdng hoditiln c*a khiiu ho{c trong thdi hqn 30
,Sdy, kE ti ngay hdng iod diln ctra khiiu:
Td khai hdi quan cd gid tr! ldm thfi tqc hdi quan trong thoi
15 ngay, kO ti ngdy ddng ky.
cri tli6m dp dgng chinh srich
.Hdrng hria xudt khiu, nhfp
khAu trong thcri h4n hiQu lgc cria
td khai hii quan tlugc 6p dgng
thcri di6m ccr quan Hii quan
chAp nhin ilIng kf chfnh thri,c
td khai hii quan.
7

8.
uyAn tic khai brlo
(l) Ph'ii rling kf
.!yic th6ng tin td khai (rDA/EDA) tnr-il
I"i'
jur:j,;lTl^:1ff^q?*oolNgucri Hrai iai q**-,w rua^
Ii ua chdp nh{nru,ang
"r,7;;;;";'#;lil #:lr,lrXTi:th6ng. - ---""5 "'r 'u rr
' L
(2) M6t td khai clucrc khai t6i Aa 50 ddng hing. Trudng hqlrmQt 16 hing c6 *en..t9.O9ng hing, nguoi khai hii quan phAikhai br{o tr6n nhidu t} khai.
I
(3) Hnng hria xudt
!h6u,
nhfp khiu rheo ciicJogi hinh kh6cnhau: phdi khai tr6n td. khai hlng nO" * r't kh6u, nhgp khiukhdc nhau theo ttng togi hinh t,r"ig ,i"g.
y6n tic khai brio
(4) MQt td khai hii quan chi khai b{o cho mQt hrralilngo4i trrl c{c trudng hgp sau:
..^* {ing}tia NK c6-nhidu hqp al6ng/.torr hAng, c6 mQt hoicnhi6u h6a cton cria mQt ngucri'nen na--ng, .trg ?i6" ;il ffi;nin*: ctng phuo"g.,1],i:
t!"h toan, gi"o hdrng mQt tAn, c6 m6tv{n cton.thi ngucri khai He a""* f.i"i bdo tr6n ,n0, ,U ;i;;ho{c nhi6u td khai;
. + Hing h6a xudt khiu c6 nhidu hqp d6ng/don hing, cringtli6u kiQn giao hdng, cing. phuong thrirc thanh todn, cing b6ncho mQt kh:ich hAng vd gi."9 r,a"[ n,6t rAn thi
";;; ;r,ii ,,aiquan dugc khai tr6n mQt rd khai i'o{c nhicu td kfrai:
8

9.
6n tic khai brio
(fl Hnng hri-a XNK thudc ttiii tu'gng kh6ng ch!u thu6, mi6n
thu6, giim thu6 so vrSi quy rllnh thi khi khai He phni khai sii
danh muc mi6n thu6; mfl mi6n, giim thu6, kh6ng
"t |u tt uti
4. Huring d6n cdc chi ti6u khai b6o tr6n
VNACCS
ti€u th6ng tin khai
hdi quan
t
I

10.
5. Thfi tgc dua hAng v6 bio qu6n
nghiQp cri vrn ben y6u
"au
o,.a- ffi'"e bdo qudn theo m^u s5oelBeHH/csel tsi phq r;" v;iln! ;" 3u/20rsnr_Brc.
5. Thfi tgc dua hing v6 beo quin
+ Trong thoi h4n I ndm kti
+ Trong thoi hpn
,U^rh6n.g.k"e
tt khi DN bi xri phat v6hdnh vi chpm n6p ktit quitie. ira chuyen ngdnh.
10

11.
5. Thfi tgc tlua hdrng rd bio qu6n
- Phai c6 vdn ban dd nghi dua hdng ve bao qu6n grii chi
cuc H6i quan noi ddng ky td khai;
- Bdo qudn nguy€n trpng HH tai rtia di6m b6o quAn.
IlJhq lrc th6ng b{o co so gia c6ng, noiEil
moc, thi6t bivn sin phf m XK
D Truric khi lim thfr tgc nhip khau 16 hing tliu ti6n, DN cri
tr{ch.nhiQm th6ng b6o co s& gia c6ng cho Chi cgc He ncri
dg ki6n ldtm thri tqc
D Co quan HQ c6
trich nhiQm tiiip
nhin th6ng bio;
thr3c hiQn viQc ki6m
tra co s& gia c6ng,
sin xu6t.
11

12.
;#T tr'rc nh$P khdu nguvan reuE;
" ilfl:
hi€n theo thrt tuc hdi quan chung edi vOi hdng h6a nh6p
) Lru y khi khai brio:
;,,H#:Hli" (nhdp nguv€n liQu dri gia c6ng cho rhuong
- Md Bitiu thud: B30
ii tr,rc Ht2 al6i vrfi ngrrv6n ti6., .,Ar
{ c,rn- ^A^ rr-^ , "
g-yyfn liQu, vit tu do t6 !tsi vN cung c6p'reo crriEiiiil;ti;;;Tff"fflm
F ThUc hi6n theo thfi tuc xudt nh{p
khdu taich6.
) Luu y khi khai brio:
- MS loai hinh: E2l
- 56 qu6n ly nQi bQ: #&NKTC+S6 to rurai Xf?
12

13.
3., Thfi. tgc- nhip khAu mriy mric thu6 mugm a6 tnrpc nfr
tl6ng gia c6ng tir nuric ngoii.
) Thgc hiQn theo theo lo4i hinh t4m nhap - trli xu6t quy dlnh tai
Di€u 50 Nghidlnh 08/2015/ll{D-Cp
) Lrru j khi khai b:io:
- Md loai hinh: Gt3 (tam nhap mi6n thu€)
- Md Bi€u thu6: B30
Ghi chri: Hiit hqp d6ng gia c6ng, DN phdi ldm tht) tyc da xft ry diii
vdi mdy mdc thuA mu(m
13

14.
5. Thri tgc He a6i vOi trucrng hgp thu6 giu;il
F TrSch nhi€m rdm thrl r,c hdi quan: do t6 chric cri nh6n nh{n giac6ng cho thuong nh6n nudc ngoJi thuc hi€n vd chiu ,.u"rlnhi6rn.
) Luuj:
* Hdng h6a giao, nhdn gi&a c6c t6 chfrc, c6 nh6n ViQt Nam vdinhau kh6ng phdi ldm th,i tu" nai quan.
* Truong hop thu€ xudtgia c6ng hoic nhdn giac6ng cho doanh hgc hiQn theo quy dinh taiDi6u 76 Th6ng tu
'i'6. Thri q: He xri.ly-nguy6n ligu, v{t ,,, O,r,r**XliQu phti ph6m, m6v m6c] tiriat uithu6 mucrn.
Thoi h4n xti ty:
r' a) Charn nh6t ts nS11t6
iu
ngdy HDGC ktit thrtc ho4c htit hi€uluc DN c6 vdn b6n th6ng Oao lfi Chi cr,rc H6i quan
""i
ld;fi;tuc quytlt todn phucrng rin giei quy6t.
-'
6ng brio phuong rin gidi
uc hdi quan d6 giriiquytit
c, thi€t bi thu6, mu-o. n, ph6
14

15.
*6. Tht tUg HQ xfr If nguyGn liQu, vgt tu du thfi
liQu phti phim, mriy m6c, tii5t ni tnue musx.
C6c hinh thric xri lli, tht tuc He:
{. a) B6n t4i th! trudrng M€t Nam;
t!. b) Bit5u, tang tai Vi6t Nam;
* Luu y:
> Nea ngwdi mua, ngudi duqc bidu fing ld b€n nhdn gia c6ng thi
ldm thit t4c thay d6i muc dich ste dqtng theo niiu Zt ffSt
"
Y Nilu ngrdi mua, fing ld td chthc, cd nhgn khdc
tqi WQt Nam thi tai chi theo Diiu g6 TT38
*6. Tht tqg HQ xfr Iy nguyOn tiQu, vgt tu du-jil
nQu ph6 phim, m6y m6<, tli5t nj tnue mugm.
C6c hinh thric xri lj:
* c) Xu6t kh6u tri ra nu6c ngodi;
{. Luu y:
Y ThWc hi€n thil tqtc md td khai xuih tud nguy€n IiQu, mdy m6c.
Y Loqi hinh khoi bdo:
+ piit vdi xutit trd nguyn hQu, vQt ttt: Loai hinh BI3
+ piit v6i xafu tud may m6c, thiilt b!: Loai hinh G23
15

16.
.;.6. Thfi tsc HO
I&
rv nguyGn ri4u, u4dlltiQu phri phdm, .nav,no.l;h#; oirn"a rnusr.
Cric hinh thfrc xri Iy:
* d) chuyiin sang thuc hi6n hqp d6ng gia c6ng kh:ic tai v€t Nam
{. Luu y:
D Thw hi€n thil tuc xueit nhQp khtiu tqi ch6 theo Diiu g6 TT3s.) Loqi hinh khai bdo;
+ D6i v6.i TK xudt: Loai hinh Bl3
+ Ddi voi TK nhtip; Loqi hinh E2I
l:fi thl tqg HQ
)* ry nguyen ,r6u, u4ffitigu ph6 ph6nr, m:iy m6cl tiliCi
-niu,u6
muqrr.
C6c hinh rhric xri ly:
..'. e) Tidu huy tpi VQt Nam.
Luu y:
tuAn ddnh gtd tudn tht) ph
16

17.
lfnri tgc nQp 86o cfo q,ry6t to6tt
Dinh kj'hdng nim, chfm nhdt ld
ngiy thri 90 ke fii ngdy kr5t thric
ndm tii chinh, DN nQp blo clo
quy6t to6n cho co quan hii quan.
lffnri tgc xu6t khiu nguyGn tiQu, vgt tu
hing h6a il{t gia c6ng & nuric ngoii
F Thgc hi€n theo thri tuc hii quan chung aoi voi hdng h6a xu6t
khAu.
F Luu f khi khai b6o:
- Me loai hinh: E82 (xu6t nguydn li€u, vit tu thu6 gia c6ng &
nudc ngodi)
- Khai thuri XK: thgc hiQn khai thu6 su6t thuti XK (ntiu c6)
17

18.
.?IThrt tqc nh{p kh6u s6n phdm dit;il;nudc ngodi
" ffj::
hi€n rheo thrt tuc h6i quan chung adi vOi hdng h6a nh6p
) Ltru j khi khai brio:
- Me logi hinh: E4 | (nhdp s6n phdm thu€ gia c6ng o nudc ngodi)
- Khai thut! NK: duvc. miin. tlyd nrr0g g4" u9, voi phAn fti siatu, linh kign xudt khdu cdu Urarri-"en pfr6_
: :lru.
adi voi phdn tri eid ;*"iaj ;,ii ,ansudt cria sdn phdm d6.
?tgThfi trlc xr? ly nguyGn tiQu, v$t t,r,pne t--
mric t3m xudt phuc vr; gia .6ng
) C6c hinh thrlrc xu ty
a) Bdn, bi6u ting, ti€u hriy tai thi truong nudrc ngodi;
.!. Luu y:
D Thrc hiQn ddng ky td khai moi vd thtrc hien thrtruc hdi quan.D I'oqi hinh khai hdo-' Loqi hinh BI2 gxutit sau m,.iu r"*"iri,l
18

19.
qtg Thfi tgc xfr If nguy6n liQu, v$t tu, phii l-fi
m6c t4m xu6t phgc vg gia c6ng
F Cric hinh thric xri llf
a) Nhfp khAu vd ViCt Nam
t?. Luu y:
Y Thqrc hiQn m0 td khai ldm thit t4c tdi nhgp
Y Loai hinh khai bdo: Loqi hinh G5 I (tdi nhQp hdng dd tqm xudt)
?.gThfr tgc xfr ly nguyGn liQu, v{t tu, ptr6fiQu,-
m6c t4m xudt phqc vg 1 ia c6ng
) Cric hinh thrlc xri lf
c) Chuyiin sang thgc hiQn hgp d6ng kh6c tai nu6c ngodi.
{. Luu y:
Y Doanh nghiQp c6 vdn bdn th6
ldm th* tqtc quytlt bdn, nQi du
luqng nguyAn hAu, vdt tu dt
thy1c hqp
ldng gta c6ng s6... ,
s6... vdi d6i tdc nrdc ngodi (t€n b€n nhdn gia c6ng)
19

20.
: Thfi tqc nhgp khdu nguyGn tiQu, vgE
t
ffif
hign rheo thri tpc h6i quan chung Or5i vOi hdng h6a nh{p
) Luu y khi khai b:io:
- Ma loai hinh: E3l (nh{p nguy.n li6u s6n xudt xu6t khdu)
- Ma Bitiu thu6: B0t (Bir3u thud uu d6i)
- Ma rni6n thu6: XV2l0
Thfi tgc xudt kh6u sdn phdm
O
ffi
hi6n theo thri rpc hdi quan chung aOi vOi hdng hda xudt
F Luu y khi khai brio:
- Me loai hinh: E62 (xudt s6nri
ph0m s6n xudt xudt khdu)
- rogi th-u6: Khai thuti su6t
thu6 xudt k{1{q (ntiu
";j
"--'
.:-
20

21.
t!.3. Thfi tgc xfr tf phti liQu, ph6 ph6m fi6u thil
tuc hdi quan chung Atji vOi hdng h6a nh{p
) Luu 1i khi khai brio:
- DN md td khai thay d6i
mgc dfch sri dung: Loai
hinh A42 (chuyiln ti6u thu
nqi dia)
- Khai thu6: ph6i nQp thu6
NK, c6c loai thuti khric
(ndu c6)
.:.4- Thfi tgc tiGu hriy nguyGn liQu, v$t tu, pfrO fidphim
) Thgc hiQn giring thri tuc ti€u hriy cria loai hinh gia c6ng
) Luu y:
21

22.
D Mot s6 trudns h(
' '/) ''
kd;;;;" hiil'[iriil in-:::phdp
rsa chsn thuc hi€n ho{c
- Hdng h6a mua brrn gifta DN chd xuet vdi nhuu;
- I{dng hoa ld vdt li-6u.x6y.dt g,"vdn phong ph6nr, luong thuc,hdng ti€u dtns nrua rir nfii ai.'?e ib
t
u", rrinh, cho oie-u nann
|i11L"":1ni"s
*
"rr,'n"+;l"1J b6, c6ng nh6n
lNguy6n tic chu g:
- Hdng h6a lu6n chuytin trong n6i bg DN cht! xu6t...
::.r:Ih"_ tsc.nhgp kh6u n 6n ti6t4o tii sin cd dinh, hing ti ;;;;ngoAi.
) Thgc hi€n th0 ruc hdi quan chung atji vOi hdng hoa NK
Luu y:
il:dfijlil,i*' tr30 (Bidu thud ap dpng cho ddi tuosg
22

23.
j.-:. fnrn tgc XK, NK hing h6a giira DN chdlDN nQi ttia.
) Thgc hiQn thri tuc h6i quan XK, NK qi chd theo Di6u g6 TT38
Luu y:
- Khai brio 56 quin ly n6i b6:
+ TK Xu6t: #&XKTC
+ TK Nhip: #&NKTC+S6 td khai XK
.:.4. Thri tgc He eiii vri,i trudrng hgp DNCX d;E
n6i rlia gia c6ng
> DN nQi dia ldm thri tgc h6i quan theo quy ttinh vA gia c6ng hdng
h6a cho thuong nh6n nu6c ngodi
> DN ch6 xu6t kh6ng phii ldm thri tqc h6i quan khi dua nguy€n
li€u, v0t tu vdo nQi dia rt6 gia c6ng vd nh4n I*i s6n phdm gia
c6ng tir nQi d!a.
23

24.
^::_Ti- l,-"_rq oiii voi trudrng nnniil!cong cho DN nQi tlia
- --b "
>
P.N
nQi dja ldm thrt tpc hiii quan rheohdng hda dnuJ" ngoai. quy dinh vc aat gia c6ng
> DN ch6 xudt kh6ng phdi ldm th0 tuc I ..
ITJ;lll[
r,r nQi ii. oa el..;'i;ffi *Tf[:f?,,"'"#;
aifiThfi tuc HO d6i v6i rrudng hgp;il;lch6 xudt kh:ic gia c6ng
.--E "
vd DN ch.ti.
ludt nhdn gia c6ng
hdi quan
.hi.sj"o, ,,fr4,iriguy*
1ia c6rrg, s6n phdm gi. ;r;:
24

25.
Vfnri tuc HQ aifi tO'i trulng hgp DNCX-
quydn rudt ttr6u, nh{p kh6u, frran prri6i.
> DN chti xudt mua hing tt nQi dla VN:
Ltru y:
- Kh6ng phii lim thri tgc hii quan
- Phai tfurc hiQn hach todn ri€ng; kh6ng,h4oh to6n chung vdo hoat
d6ng sin xudt;
- Phai bd tri khu vuc ri6ng ee luu git hdng h6a
.i.7. Thu tqc He diii Ncx tt ,rit
quydn xudt khiu, nh iii.
> DN chtS xudt nh{p khAu tir nu6c ngodi A6 Uan vio n6i dia
Luu y:
- ThUc hi6n thri tuc nhdp khAu nhu nhQp khAu kinh doanh
- Ma loai hinh: A41 (nhep kinh doanh crja DN dAu tu nu6c ngodi)
- Khai thu6: Khai b6o cdc chinh s6ch thuti nhu DN Vi6t Nam
nhfp khAu theo lo4i hinh kinh doanh.
} Sarz khi NK, DN bdn vdo thi trudng W€t Nam kh6ng phdi ldm
TTHO
25

26.
::_zJhfi F: H"a oiii yot trudrng n* o*Jffiquy6n xu6t khdrr, nh{p r.r,6u, ir,an.oi;i",.
..,o.
> DN ch€ xudt rnua tu n6i dia Ori xu6t khAu
Luu y:
- Khi mua tri nQi dia, DN kh6ng phdi ldm ITHe
ff;J#_#Til,ij,ff#n thr tuc xudt khdu nhu drii vdri hdng
26

27.
1. Chfnh sdch thu6 aiii vd,i lo4i hinh gia c6ng-
thuomg nhdn nu6,c ngoiri.
l. Hing h6.a NK tl6 gia c6ng theo hq,p d6ng gia c6ng duoc mi6n
thu6 NK, g6m:
a) Nguy€n liQu, brin thdnh phAm, vdt tu;
b) Hdng h6a NK ldm hdng m6u;
c) M6y m6c, thitit b! nhip khAu du_o. c th6a thu6n trong hgp tl6ng gia
c6ng ttii thlrc hiQn gia c6ng;
d) Snn phAm hodn chinh nhpp khiu dti gin vio s6n phAm gia c6ng
1. Chfnh sich thu6 Aiii vrit
thuong nhin nu6c ngoiri.
2. Sin ph6m gia c6ng xudt kh6u
dugc mi6n thu6 Xf.
Tuy nhi6n, truong hgp sin phAm gia
c6ng XK duo. c sin xudt tt nguy€n
liQu, v4t tu trong nudc c6 thuti xu6t
kh6u thi khi xudt khAu phii chiu
tnu6 e5i vdi phin tri gi6 nguy6.,
li€u, vdt tu trong nudc c6u thanh
trong s6n phAm xudt khAu theo thu6
suAt cria nguyCn li6u, v{t tu.
lo4i hinh gia c6ng
g*ff
27

28.
2. Chfnh srich tl
gia c6ng (Di6u ,i:ilTJfi
ro4i hinh ,nun n
Hdng h6a xudt kldu d6 thu6 nudc ngodi g_ia c6ng thu6c d6itugng chiu thu6 xudt khdu thi 16"* d"A mi€n thuti xu6t khdu.
il"'}i:l"'il?,T#ui1,TJ^',? jilhi',ap--
l ' Fldng h6a nhdp t<trdu oe s6n xudt hdng h6a xudt kh6u duoc mi6nthud NK, bao g6m:
a) Nguy€n li6u, brin thdnh phdm, v6t tu;
b) Fldng h6a NK tdm hdng mAu;
:l#?6t.,: f;:T;i.1'rTr1.lr6u
duoc th6a thudn trong hqp d6ng gia
d) Sin phAm hodn chinh nhflp khdu d6 gin vdo sdn phdm gia c6ng
2' Sdn phdm xudt khau thu6c <It'i tu-' ng phdi nQp thuti xudt khdu.
28

29.
1. Cin cri phip lf
LuQt Xu lf vi pham hdnh chfnh ndm 2012
Nghi rtinh s6 127/2013/ND-CP xir bt VPHC trong
trong linh vgc h6i quan;
Nghi dinh45l2016AiD-CP sria d6i, bd sung 1 s6
tli€u Ngh! dinh 127l20l3AID-CP
Th6ng tu s6 155/2016/TT:BTC ngey 20110/2016
cria BQ Tdi chfnh;
29

30.
,1r1:"n
vi vi ph4m v6 trroi hsn tim TTHe,
";;;
rn6t trong c6c hdnh vi:
- Khdng khai, nQp, xu6t ftinh, cung c6p th6ng tin h6so hdi quan dung thoi han quy dinh.
iltiif"ilvi
phsm v6 urcri h4n rim rrHd:;;
6 hdng h6a XK tQp ktlt t4i dia
HQ;
dn dring thoi han quy dinh;c) Viphsm c
du thua; ph6 l.l::ll,lqryln liQu, vst tu
khi hep;5;; li.,T!i;$#i
rhuc, musrl
sdn xudt.hdng h6a XK;
m6c, thi6t bi, s6n phAm
30

31.
3. Hirnh vi vi ph4m vG khai hii quan
) Ph4t ti€n tu 3.000.000 <t6ng i16n 5.000.000 cl6ng d6i
v6i hdnh vi:
- Khdng khai ho{c khai sai so vdi thgc t{i vC t€n hdng,
chring lo4i, xu6t xt, s6 lugng, thOi tuqng, chfutlugng,
-t.tri gi6 il6i v6i hdng h6a xudt khdu, nhap khdu thuQc
ctOi tuo-ng mi6n thu6, itOi tuong kh6ng chiu thu6 theo
quy clinh cira ph6p luQt.
3. Hhnh vi vi ph4m vG khai hii quan
F Phat ti6n tt 10.000.000 tl6ng il6n 20.000.000 d6ng
+1. ,. r
ool v(}r nann vl:
- Khai b6o hdng h6a nh4p khdu theo lo4i hinh gia
A,
cdng, sdn xudt xudt khdu nhrmg khdng c6 co sd sfur
xu6t hang gia c6ng, co sd sin xuSt hdng *u6t kha,l.
31

32.
4. Hinh vi vi phgm v6 t<trai ttruti
t
illlliff;;,fi1,1il,
khai thi6u hopc sd ti€n thut!dusc mi6n,
5. Hinh vi vi phgm v6 gian lin thu6, ,.Anil
D Ph4t I lAn s5 ti€n thur5 gian l{n, trdn n6u:
- LdT thri tuc t"
rltT,, kh6ng XK sdn ph6m gia c6ng; srin
:.|iHll. ffil-u;"tr#ii 'u" or'i' xudt khdu i nu,i.-ngodi
32