{"id":4258,"date":"2019-09-23T14:51:41","date_gmt":"2019-09-23T07:51:41","guid":{"rendered":"https:\/\/nguyendang.net.vn\/?p=4258"},"modified":"2021-05-21T09:49:23","modified_gmt":"2021-05-21T02:49:23","slug":"thong-tu-62-2019-tt-btc-tom-tat-va-giai-thich","status":"publish","type":"post","link":"https:\/\/ndvn.farmgo.vn\/vi\/thong-tu-62-2019-tt-btc-tom-tat-va-giai-thich\/","title":{"rendered":"Th\u00f4ng t\u01b0 62\/2019\/TT-BTC \u2013 v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

TH\u00d4NG T\u01af 62\/2019\/TT-BTC \u2013 V\u1ec0 X\u00c1C \u0110\u1ecaNH XU\u1ea4T X\u1ee8 H\u00c0NG H\u00d3A XU\u1ea4T NH\u1eacP KH\u1ea8U<\/h1>\n

Th\u00f4ng t\u01b0 62\/2019\/TT-BTC s\u1eed \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 38\/2018\/TT-BTC v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/10\/2019 t\u1edbi \u0111\u00e2y<\/p>\n

Th\u00f4ng t\u01b0 62\/2019\/TT-BTC<\/a><\/p>\n

Th\u00f4ng t\u01b0 38\/2018\/TT-BTC<\/a><\/p>\n

I. Quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a c\u00f3 nhi\u1ec1u s\u1eeda \u0111\u1ed5i<\/h2>\n

1. \u0110i\u1ec3m H, kho\u1ea3n 6, \u0110i\u1ec1u 15 v\u1ec1 s\u1ef1 kh\u00e1c bi\u1ec7t m\u00e3 HS tr\u00ean ch\u1ee9ng t\u1eeb xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u1edbi m\u00e3 HS tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u<\/h3>\n

N\u1ebfu m\u00e3 HS tr\u00ean C\/O kh\u00e1c m\u00e3 HS tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u nh\u01b0ng m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean C\/O ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai, h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u, th\u00ec h\u1ea3i quan s\u1ebd x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a d\u1ef1a tr\u00ean m\u00e3 HS tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u. Trong tr\u01b0\u1eddng h\u1ee3p t\u1edd khai nh\u1eadp kh\u1ea9u b\u1ed5 sung \u0111\u00e1p \u1ee9ng ti\u00eau ch\u00ed xu\u1ea5t x\u1ee9 theo quy \u0111\u1ecbnh th\u00ec H\u1ea3i quan s\u1ebd ch\u1ea5p nh\u1eadn C\/O \u0111\u00f3.<\/p>\n

N\u1ebfu m\u00e3 HS tr\u00ean C\/O kh\u00e1c v\u1edbi m\u00e3 HS tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u1ed3ng th\u1eddi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean C\/O kh\u00e1c v\u1edbi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u, th\u00ec h\u1ea3i quan x\u00e1c \u0111\u1ecbnh h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng ph\u1ea3i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi tr\u00ean C\/O. Do \u0111\u00f3, H\u1ea3i quan s\u1ebd b\u00e1c C\/O v\u00e0 th\u00f4ng b\u00e1o tr\u00ean H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan<\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p m\u00e3 HS tr\u00ean C\/O kh\u00e1c v\u1edbi m\u00e3 HS tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u, m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean C\/O l\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u, h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng H\u1ea3i quan l\u1ea1i kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh m\u00e3 HS tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u \u0111\u00e1p \u1ee9ng m\u1ed9t trong c\u00e1c ti\u00eau ch\u00ed xu\u1ea5t x\u1ee9 (WO, RVC, CC, CTH, CTSH, PE, SP, De Minimis) quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 31\/2018\/N\u0110-CP th\u00ec H\u1ea3i quan th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c x\u00e1c minh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 v\u00e0 \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 38\/2018\/TT-BTC<\/p>\n

2. B\u1ed5 sung \u0111i\u1ec3m D, kho\u1ea3n 1, \u0110i\u1ec1u 22 v\u1ec1 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p t\u1eeb ch\u1ed1i C\/O<\/h3>\n

a. C\u00f3 C\/O t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng khai s\u1ed1 tham chi\u1ebfu, ng\u00e0y c\u1ea5p<\/p>\n

b. Ch\u01b0a c\u00f3 C\/O t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u01b0ng kh\u00f4ng khai ch\u1eadm n\u1ed9p C\/O tr\u00ean t\u1edd khai h\u1ea3i quan nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 38\/2018\/TT-BTC<\/p>\n

c. Ch\u1eadm n\u1ed9p C\/O theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 38\/2018\/TT-BTC nh\u01b0ng khai b\u1ed5 sung v\u00e0 n\u1ed9p C\/O qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 38\/2018\/TT-BTC<\/p>\n

II. B\u1ed5 sung h\u01b0\u1edbng d\u1eabn x\u00e1c \u0111\u1ecbnh quy t\u1eafc xu\u1ea5t x\u1ee9 theo Hi\u1ec7p \u0111\u1ecbnh CPTPP<\/a><\/h2>\n

 <\/p>\n

1. Th\u1eddi \u0111i\u1ec3m n\u1ed9p C\/O \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t CPTTP:<\/h3>\n

a. Ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i n\u1ed9p cho h\u1ea3i quan t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u m\u1ed9t trong c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb sau:<\/p>\n

– C\/O do ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u ho\u1eb7c ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t ph\u00e1t h\u00e0nh<\/p>\n

– C\/O \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u<\/p>\n

b. \u0110\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng thu\u1ebf \u01b0u \u0111\u00e3i trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a k\u00ea khai t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i:<\/p>\n

– Khai r\u00f5 xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a v\u00e0 khai n\u1ed9p C\/O ch\u1eadm tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan<\/p>\n

– Khai b\u1ed5 sung v\u00e0 n\u1ed9p b\u1ea3n ch\u00ednh C\/O trong v\u00f2ng 1 n\u0103m k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan.<\/p>\n

\u00a02. Y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u c\u1ee7a C\/O<\/h3>\n

a. Th\u00f4ng tin<\/p>\n

– Ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u ho\u1eb7c ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email c\u1ee7a ng\u01b0\u1eddi ch\u1ee9ng nh\u1eadn;<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u n\u1ebfu ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi ch\u1ee9ng nh\u1eadn;<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, s\u1ed1 \u0111i\u1ec7n tho\u1ea1i, email c\u1ee7a ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t n\u1ebfu ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi ch\u1ee9ng nh\u1eadn hay ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, \u0111\u1ecba ch\u1ec9 email v\u00e0 s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u (n\u1ebfu c\u00f3)<\/p>\n

– M\u00f4 t\u1ea3 v\u00e0 m\u00e3 s\u1ed1 HS c\u1ee7a h\u00e0ng h\u00f3a \u1edf c\u1ea5p \u0111\u1ed9 6 s\u1ed1<\/p>\n

– Ti\u00eau ch\u00ed xu\u1ea5t x\u1ee9<\/p>\n

– Th\u1eddi h\u1ea1n<\/p>\n

– Ng\u00e0y th\u00e1ng n\u0103m v\u00e0 ch\u1eef k\u00fd \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n<\/p>\n

b. C\/O ph\u1ea3i \u0111\u01b0\u1ee3c c\u1ea5p \u1edf d\u1ea1ng v\u0103n b\u1ea3n gi\u1ea5y ho\u1eb7c b\u1ea3n \u0111i\u1ec7n t\u1eed<\/p>\n

c. Tr\u01b0\u1eddng h\u1ee3p C\/O kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ebfng Anh, ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t ho\u1eb7c ti\u1ebfng Anh<\/p>\n

\u00a03. Tr\u01b0\u1eddng h\u1ee3p m\u1ed9t n\u01b0\u1edbc th\u00e0nh vi\u00ean th\u00f4ng b\u00e1o ch\u1ec9 \u00e1p d\u1ee5ng C\/O \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n, ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u, ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t t\u1ef1 ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9<\/h3>\n

\u201cTrong th\u1eddi h\u1ea1n 1 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin th\u00f4ng b\u00e1o c\u1ee7a n\u01b0\u1edbc th\u00e0nh vi\u00ean xu\u1ea5t kh\u1ea9u, T\u1ed5ng c\u1ee5c H\u1ea3i quan th\u00f4ng b\u00e1o cho C\u1ee5c H\u1ea3i quan c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 n\u00eau tr\u00ean\u201d<\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p C\/O c\u1ea5p cho nhi\u1ec1u l\u00f4 h\u00e0ng gi\u1ed1ng h\u1ec7t \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u nhi\u1ec1u l\u1ea7n trong th\u1eddi h\u1ea1n nh\u1ea5t \u0111\u1ecbnh<\/h3>\n

a. N\u1ebfu C\/O kh\u00f4ng ghi c\u1ee5 th\u1ec3 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u<\/p>\n

– Khi l\u00e0m th\u1ee7 t\u1ee5c l\u00f4 \u0111\u1ea7u ti\u00ean ph\u1ea3i n\u1ed9p b\u1ea3n ch\u00ednh c\u1ee7a C\/O<\/p>\n

– H\u1ea3i quan s\u1ebd \u0111\u1ed1i chi\u1ebfu t\u1edd khai nh\u1eadp kh\u1ea9u v\u1edbi C\/O, c\u00e1c ch\u1ee9ng t\u1eeb thu\u1ed9c h\u1ed3 s\u01a1 h\u1ea3i quan v\u00e0 \u0111\u00e1p \u1ee9ng quy t\u1eafc xu\u1ea5t x\u1ee9 theo quy \u0111\u1ecbnh \u0111\u1ec3 \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t.<\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c l\u00f4 h\u00e0ng ti\u1ebfp theo, ph\u1ea3i khai v\u00e0o \u00f4 \u201cPh\u1ea7n ghi ch\u00fa\u201d tr\u00ean t\u1edd khai nh\u1eadp kh\u1ea9u s\u1ed1 t\u1edd khai nh\u1eadp kh\u1ea9u l\u1ea7n \u0111\u1ea7u \u0111\u00e3 \u00e1p d\u1ee5ng C\/O<\/p>\n

b. N\u1ebfu C\/O ghi c\u1ee5 th\u1ec3 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u:<\/p>\n

– N\u1ed9p C\/O b\u1ea3n ch\u00ednh cho H\u1ea3i quan v\u00e0 \u201c\u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng cho nhi\u1ec1u l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u gi\u1ed1ng h\u1ec7t\u201d<\/p>\n

– H\u1ea3i quan nghi nh\u1eadn C\/O n\u00e0y tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 th\u1ef1c hi\u1ec7n tr\u1eeb l\u00f9i s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ghi tr\u00ean C\/O theo t\u1eebng l\u1ea7n nh\u1eadp kh\u1ea9u. Th\u1ee7 t\u1ee5c tr\u1eeb l\u00f9i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 38\/2018\/TT-BTC.<\/p>\n

c. H\u1ea3i quan n\u01a1i m\u1edf t\u1edd khai nh\u1eadp kh\u1ea9u \u0111\u1ea7u ti\u00ean s\u1ebd ki\u1ec3m tra h\u00ecnh th\u1ee9c, n\u1ed9i dung c\u1ee7a C\/O; v\u00e0o c\u00e1c l\u1ea7n nh\u1eadp kh\u1ea9u ti\u1ebfp theo, H\u1ea3i quan ki\u1ec3m tra th\u1eddi h\u1ea1n c\u1ee7a C\/O; m\u00f4 t\u1ea3 v\u00e0 m\u00e3 HS \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u00e0ng h\u00f3a gi\u1ed1ng h\u1ec7t.<\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1 \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh b\u1edfi m\u1ed9t n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean<\/h3>\n

H\u1ea3i quan ch\u1ea5p nh\u1eadn C\/O \u0111\u00f3 nh\u01b0ng ph\u1ea3i ph\u00e1t h\u00e0nh t\u00e1ch bi\u1ec7t v\u1edbi h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i.<\/p>\n

\u00a06. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n qua l\u00e3nh th\u1ed5 c\u1ee7a m\u1ed9t hay nhi\u1ec1u n\u01b0\u1edbc kh\u00f4ng ph\u1ea3i th\u00e0nh vi\u00ean<\/h3>\n

Xem th\u00eam kho\u1ea3n 2, \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 s\u1ed1 03\/2019\/TT-BCT. Ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng minh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, kho\u1ea3n 3, \u0110i\u1ec1u 18 Th\u00f4ng t\u01b0 38\/2018\/TT-BTC.<\/p>\n

7. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p H\u1ea3i quan t\u1eeb ch\u1ed1i C\/O<\/h3>\n

a. H\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u00e1p d\u1ee5ng \u01b0u \u0111\u00e3i thu\u1ebf CPTTP<\/p>\n

b. Khi ti\u1ebfn h\u00e0nh x\u00e1c minh m\u00e0 kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin<\/p>\n

c. Qu\u00e1 180 ng\u00e0y k\u1ec3 t\u1eeb y\u00eau c\u1ea7u x\u00e1c minh nh\u01b0ng c\u00e1 nh\u00e2n, c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p C\/O kh\u00f4ng tr\u1ea3 l\u1eddi \u0111\u1ec1 ngh\u1ecb x\u00e1c minh ho\u1eb7c kh\u00f4ng cung c\u1ea5p th\u00f4ng tin x\u00e1c minh theo quy \u0111\u1ecbnh<\/p>\n

d. Qu\u00e1 30 ng\u00e0y k\u1ec3 t\u1eeb y\u00eau c\u1ea7u \u0111\u1ec1 ngh\u1ecb ti\u1ebfn h\u00e0nh x\u00e1c minh tr\u1ef1c ti\u1ebfp t\u1ea1i n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u nh\u01b0ng ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u ho\u1eb7c ng\u01b0\u1eddi s\u1ea3n xu\u1ea5t ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p C\/O kh\u00f4ng g\u1eedi v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi ch\u1ea5p nh\u1eadn ho\u1eb7c t\u1eeb ch\u1ed1i y\u00eau c\u1ea7u ki\u1ec3m tra;<\/p>\n

e. Tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d, kho\u1ea3n 1, \u0110i\u1ec1u 22 Th\u00f4ng t\u01b0 n\u00e0y.<\/p>\n

V\u1eady l\u00e0 b\u1ea1n \u0111\u00e3 c\u00f9ng Nguy\u00ean \u0110\u0103ng<\/a> t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 nh\u1eefng \u0111i\u1ec3m m\u1edbi trong Th\u00f4ng t\u01b0 62\/2019\/TT-BTC. M\u1ecdi th\u1eafc m\u1eafc xin vui l\u00f2ng li\u00ean h\u1ec7 C\u00f4ng ty TNHH Nguy\u00ean \u0110\u0103ng Vi\u1ec7t Nam \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ho\u00e0n to\u00e0n mi\u1ec5n ph\u00ed nh\u00e9<\/p>\n

Xem th\u00eam: FTA l\u00e0 g\u00ec? 13 FTA Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

TH\u00d4NG T\u01af 62\/2019\/TT-BTC \u2013 V\u1ec0 X\u00c1C \u0110\u1ecaNH XU\u1ea4T X\u1ee8 H\u00c0NG H\u00d3A XU\u1ea4T NH\u1eacP KH\u1ea8U Th\u00f4ng t\u01b0 62\/2019\/TT-BTC s\u1eed \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 38\/2018\/TT-BTC v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/10\/2019 t\u1edbi \u0111\u00e2y Th\u00f4ng t\u01b0 […]\n","protected":false},"author":1,"featured_media":4263,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876],"tags":[6942,7085,6535,7080,7084,7082,7083,7081],"class_list":["post-4258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban-phap-luat","tag-hang-hoa-xuat-nhap-khau","tag-hiep-dinh-cptpp","tag-ma-hs","tag-thong-tu-62-2019-tt-btc","tag-thue-suat-cpttp","tag-to-khai-nhap-khau","tag-tu-choi-c-o","tag-xac-dinh-xuat-xu"],"acf":[],"yoast_head":"\nTH\u00d4NG T\u01af 62\/2019\/TT-BTC \u2013 XU\u1ea4T X\u1ee8 H\u00c0NG H\u00d3A XU\u1ea4T NH\u1eacP KH\u1ea8U<\/title>\n<meta name=\"description\" content=\"Th\u00f4ng t\u01b0 62\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 38\/2018\/TT-BTC v\u1ec1 quy \u0111\u1ecbnh v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u00e1t x\u1ee9 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u s\u1ebd ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 21\/10\/2019 t\u1edbi \u0111\u00e2y c\u00f3 nhi\u1ec1u s\u1eeda \u0111\u1ed5i v\u1ec1 x\u00e1c \u0111\u1ecbnh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a...\" \/>\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\/thong-tu-62-2019-tt-btc-tom-tat-va-giai-thich\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TH\u00d4NG T\u01af 62\/2019\/TT-BTC \u2013 XU\u1ea4T X\u1ee8 H\u00c0NG H\u00d3A XU\u1ea4T NH\u1eacP KH\u1ea8U\" \/>\n<meta property=\"og:description\" content=\"Th\u00f4ng t\u01b0 62\/2019\/TT-BTC s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a th\u00f4ng t\u01b0 38\/2018\/TT-BTC v\u1ec1 quy 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