{"id":18423,"date":"2020-09-21T17:26:08","date_gmt":"2020-09-21T10:26:08","guid":{"rendered":"https:\/\/nguyendang.net.vn\/?p=18423"},"modified":"2021-05-21T09:49:05","modified_gmt":"2021-05-21T02:49:05","slug":"bieu-thue-evfta","status":"publish","type":"post","link":"https:\/\/ndvn.farmgo.vn\/vi\/bieu-thue-evfta\/","title":{"rendered":"NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP BAN H\u00c0NH NG\u00c0Y 18\/9\/2020 V\u1ec0 BI\u1ec2U THU\u1ebe EVFTA"},"content":{"rendered":"<p><strong>Ng\u00e0y 18\/09\/2020, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 111\/2020\/N\u0110-CP v\u1ec1 Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do gi\u1eefa n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 <a href=\"https:\/\/vi.wikipedia.org\/wiki\/Li%C3%AAn_minh_ch%C3%A2u_%C3%82u\">Li\u00ean minh ch\u00e2u \u00c2u (EU)<\/a> EVFTA giai \u0111o\u1ea1n 2020 \u2013 2022.<\/strong><\/p>\n<h2>N\u1ed8I DUNG CH\u00cdNH C\u1ee6A BI\u1ec2U THU\u1ebe EVFTA 2020<\/h2>\n<p>Ti\u1ebfp theo c\u00e1c v\u0103n b\u1ea3n \u0111\u00e3 c\u00f4ng b\u1ed1 t\u1eeb tr\u01b0\u1edbc, v\u00e0o ng\u00e0y 18\/9\/2020, <strong>NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP <\/strong>ban h\u00e0nh k\u00e8m bi\u1ec3u thu\u1ebf EVFTA d\u00e0nh cho h\u00e0ng nh\u1eadp kh\u1ea9u<\/p>\n<ul>\n<li><a href=\"https:\/\/nguyendang.net.vn\/wp-content\/uploads\/2020\/09\/Thong-tu-11-2020-TT-BTC-quy-dinh-quy-tac-xuat-xu-hang-hoa-trong-Hiep-dinh-EVFTA.zip\"><strong>Th\u00f4ng t\u01b0 11\/2020\/TT-BCT<\/strong><\/a> quy \u0111\u1ecbnh quy t\u1eafc xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a trong Hi\u1ec7p \u0111\u1ecbnh th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do gi\u1eefa Vi\u1ec7t Nam v\u00e0 Li\u00ean minh ch\u00e2u \u00c2u (EVFTA) v\u00e0<\/li>\n<li><a href=\"https:\/\/nguyendang.net.vn\/wp-content\/uploads\/2020\/09\/QUYET-DINH-1949-QD-BTC-Dinh-chinh-Thong-tu-so-11-2020-TT-BCT.doc\"><strong>QUY\u1ebeT \u0110\u1ecaNH 1949\/Q\u0110-BCT<\/strong><\/a> \u0110\u00ednh ch\u00ednh Th\u00f4ng t\u01b0 s\u1ed1 11\/2020\/TT-BCT ng\u00e0y 15 th\u00e1ng 6 n\u0103m 2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng quy \u0111\u1ecbnh Quy t\u1eafc xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a trong Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do gi\u1eefa Vi\u1ec7t Nam v\u00e0 Li\u00ean minh ch\u00e2u \u00c2u<\/li>\n<\/ul>\n<p>Ngh\u1ecb \u0111\u1ecbnh 111\/2020\/N\u0110-CP ban h\u00e0nh k\u00e8m Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam theo Hi\u1ec7p \u0111\u1ecbnh EVFTA v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i EVFTA trong giai \u0111o\u1ea1n 2020 &#8211; 2022<\/p>\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c t\u1edd khai h\u1ea3i quan xu\u1ea5t nh\u1eadp kh\u1ea9u <strong>trong kho\u1ea3ng th\u1eddi gian t\u1eeb 01\/08\/2020 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh 111\/2020\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c<\/strong>, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 <strong>\u0111\u00e3 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf cao<\/strong> h\u01a1n th\u00ec \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/p>\n<p>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam v\u00e0o V\u01b0\u01a1ng qu\u1ed1c Li\u00ean hi\u1ec7p Anh v\u00e0 B\u1eafc Ai-len v\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam t\u1eeb V\u01b0\u01a1ng qu\u1ed1c Li\u00ean hi\u1ec7p Anh v\u00e0 B\u1eafc Ai-len trong giai \u0111o\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y 01\/08\/2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2020.<\/p>\n<p><a href=\"https:\/\/nguyendang.net.vn\/vi\/fta-la-gi-13-fta-viet-nam\/\"><span style=\"text-decoration: underline\"><em><strong>T\u00ccM HI\u1ec2U FTA L\u00c0 G\u00cc &#8211; T\u1ed4NG H\u1ee2P FTAs C\u1ee6A VI\u1ec6T NAM<\/strong><\/em><\/span><\/a><\/p>\n<h3>\u0110i\u1ec1u 1. Pham vi \u0111i\u1ec1u ch\u1ec9nh<\/h3>\n<p>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ban h\u00e0nh Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do gi\u1eefa C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Li\u00ean minh ch\u00e2u \u00c2u (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Hi\u1ec7p \u0111\u1ecbnh EVFTA) giai \u0111o\u1ea1n 2020 &#8211; 2022 v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo Hi\u1ec7p \u0111\u1ecbnh n\u00e0y.<\/p>\n<h3>\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h3>\n<ol>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n<li>C\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i<\/li>\n<li>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/li>\n<\/ol>\n<h3>\u0110i\u1ec1u 3. Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam giai \u0111o\u1ea1n 2020 &#8211; 2022<\/h3>\n<ol>\n<li>Ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y:<\/li>\n<li>Ph\u1ee5 l\u1ee5c I &#8211; Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh EVFTA: g\u1ed3m m\u00e3 h\u00e0ng, m\u00f4 t\u00e0 h\u00e0ng h\u00f3a, thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo c\u00e1c giai \u0111o\u1ea1n khi xu\u1ea5t kh\u1ea9u sang c\u00e1c l\u00e3nh th\u1ed5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi t\u1eebng m\u00e3 h\u00e0ng;<\/li>\n<li>Ph\u1ee5 l\u1ee5c <strong>II <\/strong>&#8211; Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n Hi\u1ec7p \u0111\u1ecbnh EVFTA: g\u1ed3m m\u00e3 h\u00e0ng, m\u00f4 t\u00e0 h\u00e0ng h\u00f3a, m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo c\u00e1c giai \u0111o\u1ea1n \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u t\u1eeb c\u00e1c l\u00e3nh th\u1ed5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b Kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ed1i v\u1edbi t\u1eebng m\u00e3 h\u00e0ng.<\/li>\n<li>C\u1ed9t \u201cM\u00e3 h\u00e0ng\u201d v\u00e0 c\u1ed9t \u201cM\u00f4 t\u00e0 h\u00e0ng h\u00f3a\u201d t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng tr\u00ean c\u01a1 s\u1edf Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam v\u00e0 chi ti\u1ebft theo c\u1ea5p m\u00e3 8 s\u1ed1 ho\u1eb7c 10 s\u1ed1.<\/li>\n<\/ol>\n<p>Tr\u01b0\u1eddng h\u1ee3p Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, ng\u01b0\u1eddi khai H\u1ea3i Quan k\u00ea khai m\u00f4 t\u00e0, m\u00e3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung v\u00e0 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t c\u1ee7a m\u00e3 h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<p>Ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt Vi\u1ec7t Nam.<\/p>\n<ol start=\"3\">\n<li>C\u1ed9t \u201cThu\u1ebf su\u1ea5t (%)\u201d t\u1ea1i Ph\u1ee5 l\u1ee5c <strong>I <\/strong>v\u00e0 Ph\u1ee5 l\u1ee5c <strong>II: <\/strong>Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho c\u00e1c giai \u0111o\u1ea1n kh\u00e1c nhau, bao g\u1ed3m:<\/li>\n<li>C\u1ed9t \u201c01\/8\/2020 &#8211; 31\/12\/2020\u201d: Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2020;<\/li>\n<li>C\u1ed9t \u201c2021\u201d: Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2021;<\/li>\n<li>C\u1ed9t \u201c2022\u201d: Thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2022 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m<\/li>\n<\/ol>\n<h3>\u0110i\u1ec1u 4. Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i c\u1ee7a Vi\u1ec7t Nam<\/h3>\n<ol>\n<li>C\u00e1c m\u1eb7t h\u00e0ng kh\u00f4ng thu\u1ed9c Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0ng thu\u1ed9c Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo Danh m\u1ee5c nh\u00f3m h\u00e0ng ch\u1ecbu thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2020\/N\u0110-CP ng\u00e0y 25 th\u00e1ng 5 n\u0103m 2020 c\u1ee7a Ch\u00ednh ph\u1ee7 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2016\/N\u0110-CP ng\u00e0y 01 th\u00e1ng 9 n\u0103m 2016 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u, Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i, Danh m\u1ee5c h\u00e0ng h\u00f3a v\u00e0 m\u1ee9c thu\u1ebf tuy\u1ec7t \u0111\u1ed1i, thu\u1ebf h\u1ed7n h\u1ee3p, thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch thu\u1ebf quan v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2017\/N\u0110-CP ng\u00e0y 16 th\u00e1ng 11 n\u0103m 2017 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 122\/2016\/N\u0110-CP (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 Nghi \u0111\u1ecbnh s\u1ed1 57\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7) v\u00e0 c\u00e1c V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t 0% khi xu\u1ea5t kh\u1ea9u sang c\u00e1c l\u00e3nh th\u1ed5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/li>\n<\/ol>\n<ol start=\"2\">\n<li>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh EVFTA<\/li>\n<\/ol>\n<p>H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u00e0i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ol>\n<li>\u0110\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o c\u00e1c l\u00e3nh th\u1ed5 theo quy \u0111\u1ecbnh t\u1ea1i Hi\u1ec7p \u0111\u1ecbnh EVFTA, bao g\u1ed5m:<\/li>\n<\/ol>\n<ul>\n<li>L\u00e3nh th\u1ed5 th\u00e0nh vi\u00ean Li\u00ean minh ch\u00e2u \u00c2u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; v\u00e0<\/li>\n<li>V\u01b0\u01a1ng qu\u1ed1c Li\u00ean hi\u1ec7p Anh v\u00e0 B\u1eafc Ai-len.<\/li>\n<\/ul>\n<ol>\n<li>C\u00f3 ch\u1ee9ng t\u1eeb v\u1eadn t\u00e0i (b\u00e0n sao) th\u1ec3 hi\u1ec7n \u0111\u00edch \u0111\u1ebfn l\u00e0 c\u00e1c l\u00e3nh th\u1ed5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/li>\n<li>C\u00f3 t\u1edd khai H\u1ea3i Quan nh\u1eadp kh\u1ea9u c\u1ee7a l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u c\u00f3 xu\u1ea5t x\u1ee9 Vi\u1ec7t Nam nh\u1eadp kh\u1ea9u v\u00e0o c\u00e1c l\u00e3nh th\u1ed3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y (b\u00e0n sao v\u00e0 b\u00e0n d\u1ecbch ti\u1ebfng Anh ho\u1eb7c ti\u1ebfng Vi\u1ec7t trong tr\u01b0\u1eddng h\u1ee3p ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng tr\u00ean t\u1edd khai kh\u00f4ng ph\u00e0i l\u00e0 ti\u1ebfng Anh).<\/li>\n<li>Th\u1ee7 t\u1ee5c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh EVFTA<\/li>\n<li>T\u1ea1\u1ec9 th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c H\u1ea3i Quan, ng\u01b0\u1eddi khai H\u1ea3i Quan th\u1ef1c hi\u1ec7n kha\u1ec9 t\u1edd khai xu\u1ea5t kh\u1ea9u, \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u, t\u00ednh thu\u1ebf v\u00e0 n\u1ed9p thu\u1ebf theo Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u theo Danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 57\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c V\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (nlu c\u00f3);<\/li>\n<li>Trong th\u1eddi h\u1ea1n 01 n\u0103m k\u1ec3 t\u1eeb ng\u00e0y \u0111\u0103ng k\u00fd t\u1edd khai xu\u1ea5t kh\u1ea9u, ng\u01b0\u1eddi khai H\u1ea3i Quan n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh h\u00e0ng h\u00f3a \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b v\u00e0 \u0111i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y (01 b\u00e0n sao) v\u00e0 th\u1ef1c hi\u1ec7n khai b\u1ed5 sung \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh EVFTA. Qu\u00e1 th\u1eddi h\u1ea1n 01 n\u0103m n\u00eau tr\u00ean, h\u00e0ng h\u00f3a xu\u1ea9t kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh EVFTA;<\/li>\n<li>C\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1, ki\u1ec3m tra m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo Bi\u1ec3u thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, n\u1ebfu h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y th\u00ec \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i theo Hi\u1ec7p \u0111\u1ecbnh EVFTA v\u00e0 th\u1ef1c hi\u1ec7n x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba cho ng\u01b0\u1edd\u1ec9 khai H\u1ea3i Quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n<h3>\u0110i\u1ec1u 5. Bi\u1ec3u thu\u1ebf nh\u00e2p kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u00eat Nam<\/h3>\n<ol>\n<li>K\u00fd hi\u1ec7u H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh<\/li>\n<li>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u00e1p d\u1ee5ng h\u1ea1n ng\u1ea1ch thu\u1ebf quan g\u1ed3m m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng thu\u1ed9c c\u00e1c nh\u00f3m h\u00e0ng 04.07; 17.01; 24.01; 25.01, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t trong h\u1ea1n ng\u1ea1ch l\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h<u>\u00e0nh<\/u> k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y; danh m\u1ee5c v\u00e0 l\u01b0\u1ee3ng h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u h\u00e0ng n\u0103m theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u ngo\u00e0i h\u1ea1n ng\u1ea1ch \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh t\u1ea1i Nghi \u0111inh s\u1ed1 57\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung (n\u1ebfu c\u00f3) t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u.<\/li>\n<\/ol>\n<ol start=\"3\">\n<li>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo Hi\u1ec7p \u0111\u1ecbnh EVFTA<\/li>\n<\/ol>\n<p>H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo Hi\u1ec7p \u0111\u1ecbnh EVFTA ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n<ol>\n<li>Thu\u1ed9c Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n<li>\u0110\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam t\u1eeb:<\/li>\n<\/ol>\n<ul>\n<li>L\u00e3nh th\u1ed5 th\u00e0nh vi\u00ean Li\u00ean minh ch\u00e2u \u00c2u quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c III ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/li>\n<li>V\u01b0\u01a1ng qu\u1ed1c Li\u00ean hi\u1ec7p Anh v\u00e0 B\u1eafc Ai-len;<\/li>\n<li>C\u00f4ng qu\u1ed1c An-\u0111\u00f4-ra; C\u1ed9ng h\u00f2a San Ma-ri-n\u00f4; v\u00e0<\/li>\n<li>C\u1ed9ng ho\u00e0 x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam (H\u00e0ng ho\u00e1 nh\u1eadp kh\u1ea9u t\u1eeb khu phi thu\u1ebf quan v\u00e0o th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc).<\/li>\n<\/ul>\n<ol>\n<li>\u0110\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1 theo quy \u0111\u1ecbnh c\u1ee7a Hi\u1ec7p \u0111\u1ecbnh<\/li>\n<\/ol>\n<h3>\u0110i\u1ec1u 6. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/h3>\n<ol>\n<li>Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y k\u00fd ban h\u00e0nh.<\/li>\n<li>C\u00e1c quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u t\u1eeb Vi\u1ec7t Nam v\u00e0o V\u01b0\u01a1ng qu\u1ed1c Li\u00ean hi\u1ec7p Anh v\u00e0 B\u1eafc Ai-len theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam t\u1eeb V\u01b0\u01a1ng qu\u1ed1c Li\u00ean hi\u1ec7p Anh v\u00e0 B\u1eafc Ai-len theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y trong giai \u0111o\u1ea1n k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2020 \u0111\u1ebfn h\u1ebft ng\u00e0y 31 th\u00e1ng 12 n\u0103m<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c t\u1edd khai h\u1ea3i quan c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u0103ng k\u00fd t\u1eeb ng\u00e0y 01 th\u00e1ng 8 n\u0103m 2020 \u0111\u1ebfn tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1eddng thu\u1ebf su\u1ea5t thu\u1ebf xu\u1ea5t kh\u1ea9u \u01b0u \u0111\u00e3i, thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 \u0111\u00e3 n\u1ed9p thu\u1ebf theo m\u1ee9c thu\u1ebf cao h\u01a1n th\u00ec \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf.<\/li>\n<\/ol>\n<h2>\u0110i\u1ec1u 7. Tr\u00e1ch nhi\u1ec7m thi h\u00e0nh<\/h2>\n<p>C\u00e1c B\u1ed9 tr\u01b0\u1edfng, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan ngang b\u1ed9, Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7, Ch\u1ee7 t\u1ecbch \u1ee7y ban nh\u00e2n d\u00e2n c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c trung \u01b0\u01a1ng v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan ch\u1ecbu tr\u00e1ch nhi\u1ec7m thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n<ul style=\"list-style-type: circle\">\n<li><strong><a href=\"https:\/\/nguyendang.net.vn\/wp-content\/uploads\/2020\/09\/Bieu-thue-evfta-2020-ban-dep-pdf.pdf\">NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP PDF B\u1ea2N \u0110\u1eb8P<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/nguyendang.net.vn\/wp-content\/uploads\/2020\/09\/Bieu-thue-evfta-2020-ban-dep-excel.xlsx.xlsx\">NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP FILE EXCEL<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/nguyendang.net.vn\/wp-content\/uploads\/2020\/09\/Bieu-thue-evfta-2020-ban-dep-word.docx\">NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP DOCX<\/a><\/strong><\/li>\n<li><strong>T\u1ea2I BI\u1ec2U THU\u1ebe EVFTA T\u1ea0I \u0110\u00c2Y: <a href=\"https:\/\/nguyendang.net.vn\/wp-content\/uploads\/2020\/09\/nghi-dinh-111-2020-nd-cp-bieu-thue-xuat-khau-uu-dai-cua-viet-nam.pdf\">DOWNLOAD<\/a><\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 18\/09\/2020, Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 111\/2020\/N\u0110-CP v\u1ec1 Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t c\u1ee7a Vi\u1ec7t Nam th\u1ef1c hi\u1ec7n theo Hi\u1ec7p \u0111\u1ecbnh Th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do gi\u1eefa n\u01b0\u1edbc C\u1ed9ng h\u00f2a x\u00e3 h\u1ed9i ch\u1ee7 ngh\u0129a Vi\u1ec7t Nam v\u00e0 Li\u00ean minh ch\u00e2u \u00c2u (EU) EVFTA giai \u0111o\u1ea1n 2020 \u2013 2022. [&#8230;]\n","protected":false},"author":1,"featured_media":18425,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876],"tags":[6734,6733],"class_list":["post-18423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-bieu-thue-evfta","tag-nghi-dinh-111-2020-nd-cp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP V\u1ec0 BI\u1ec2U THU\u1ebe EVFTA<\/title>\n<meta name=\"description\" content=\"Bi\u1ec3u thu\u1ebf EVFTA - Ng\u00e0y 18\/09\/2020, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 111\/2020\/N\u0110-CP v\u1ec1 Bi\u1ec3u thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t theo Hi\u1ec7p \u0111\u1ecbnh EVFTA\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ndvn.farmgo.vn\/vi\/bieu-thue-evfta\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NGH\u1eca \u0110\u1ecaNH 111\/2020\/N\u0110-CP V\u1ec0 BI\u1ec2U THU\u1ebe EVFTA\" \/>\n<meta property=\"og:description\" content=\"Bi\u1ec3u thu\u1ebf EVFTA - 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