{"id":5414,"date":"2019-12-24T16:28:31","date_gmt":"2019-12-24T09:28:31","guid":{"rendered":"https:\/\/nguyendang.net.vn\/?p=5414"},"modified":"2021-05-21T09:49:19","modified_gmt":"2021-05-21T02:49:19","slug":"hang-phi-mau-dich-hanh-ly","status":"publish","type":"post","link":"https:\/\/ndvn.farmgo.vn\/vi\/hang-phi-mau-dich-hanh-ly\/","title":{"rendered":"TH\u1ee6 T\u1ee4C H\u1ea2I QUAN H\u00c0NG PHI M\u1eacU D\u1ecaCH, H\u00c0NH L\u00dd, T\u00c0I S\u1ea2N DI CHUY\u1ec2N"},"content":{"rendered":"

TH\u1ee6 T\u1ee4C H\u1ea2I QUAN H\u00c0NG PHI M\u1eacU D\u1ecaCH – M\u1ed7i d\u1ecbp t\u1ebft \u0111\u1ebfn xu\u00e2n v\u1ec1, nhu c\u1ea7u cho, bi\u1ebfu, t\u1eb7ng qu\u00e0 c\u0169ng nh\u01b0 nhu c\u1ea7u di chuy\u1ec3n c\u0169ng kh\u00f4ng ng\u1eebng t\u0103ng l\u00ean.\u00a0 \u0110\u00e2y c\u0169ng\u00a0 l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh c\u1ee7a m\u00f9a cao \u0111i\u1ec3m h\u00e0ng h\u00e0ng phi m\u1eadu d\u1ecbch, h\u00e0nh l\u00fd, t\u00e0i s\u1ea3n di chuy\u1ec3n cu\u1ed1i n\u0103m. Nh\u1eb1m g\u1ee1 r\u1ed1i cho c\u00e1c c\u00e1 nh\u00e2n, doanh nghi\u1ec7p, Nguy\u00ean \u0110\u0103ng<\/a><\/strong> xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft TH\u1ee6 T\u1ee4C H\u1ea2I QUAN H\u00c0NG PHI M\u1eacU D\u1ecaCH. QUY \u0110\u1ecaNH V\u1ec0 H\u00c0NH L\u00dd, T\u00c0I S\u1ea2N DI CHUY\u1ec2N<\/strong><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/h2>\n

1. \u0110\u1ed1i v\u1edbi h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf: Ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh.<\/p>\n

2. \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n di chuy\u1ec3n:<\/p>\n

a) Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u1ebfn c\u00f4ng t\u00e1c, l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

b) T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam k\u1ebft th\u00fac kinh doanh, l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 n\u01b0\u1edbc;<\/p>\n

c) C\u00f4ng d\u00e2n Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam;<\/p>\n

d) Ng\u01b0\u1eddi Vi\u1ec7t Nam \u0111\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i l\u00e0 tr\u00ed th\u1ee9c, chuy\u00ean gia, c\u00f4ng nh\u00e2n l\u00e0nh ngh\u1ec1 v\u1ec1 n\u01b0\u1edbc l\u00e0m vi\u1ec7c trong th\u1eddi gian t\u1eeb m\u1ed9t n\u0103m tr\u1edf l\u00ean theo l\u1eddi m\u1eddi c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/p>\n

3. \u0110\u1ed1i v\u1edbi qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu: T\u1ed5 ch\u1ee9c, c\u00f4ng d\u00e2n Vi\u1ec7t Nam (kh\u00f4ng bao g\u1ed3m ng\u01b0\u1eddi Vi\u1ec7t Nam c\u01b0 tr\u00fa t\u1ea1i n\u01b0\u1edbc ngo\u00e0i).<\/p>\n

4. C\u01a1 quan H\u1ea3i quan<\/a>, c\u00f4ng ch\u1ee9c h\u1ea3i quan v\u00e0 c\u01a1 quan kh\u00e1c c\u1ee7a Nh\u00e0 n\u01b0\u1edbc c\u00f3 ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi h\u00e0nh l\u00fd, h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di h\u00e0ng qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u00e0ng m\u1eabu.<\/p>\n

\u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh<\/h2>\n

\u0110\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh nh\u01b0 sau:<\/p>\n

1. R\u01b0\u1ee3u, \u0111\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n<\/p>\n

a) R\u01b0\u1ee3u t\u1eeb 22 \u0111\u1ed9 tr\u1edf l\u00ean: 1,5 l\u00edt;<\/p>\n

b) R\u01b0\u1ee3u d\u01b0\u1edbi 22 \u0111\u1ed9: 2,0 l\u00edt;<\/p>\n

c) \u0110\u1ed3 u\u1ed1ng c\u00f3 c\u1ed3n, bia: 3,0 l\u00edt<\/p>\n

\u0110\u1ed1i v\u1edbi r\u01b0\u1ee3u, n\u1ebfu ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh mang nguy\u00ean chai, b\u00ecnh, l\u1ecd, can (sau \u0111\u00e2y vi\u1ebft t\u1eaft l\u00e0 chai) c\u00f3 dung t\u00edch l\u1edbn h\u01a1n dung t\u00edch quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec3m a, b, c Kho\u1ea3n n\u00e0y nh\u01b0ng dung t\u00edch v\u01b0\u1ee3t kh\u00f4ng qu\u00e1 01 (m\u1ed9t) l\u00edt th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u1ea3 chai, n\u1ebfu dung t\u00edch v\u01b0\u1ee3t qu\u00e1 01 (m\u1ed9t) l\u00edt th\u00ec ph\u1ea7n v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2. Thu\u1ed1c l\u00e1<\/p>\n

a) Thu\u1ed1c l\u00e1 \u0111i\u1ebfu: 200 \u0111i\u1ebfu;<\/p>\n

b) X\u00ec g\u00e0: 100 \u0111i\u1ebfu;<\/p>\n

c) Thu\u1ed1c l\u00e1 s\u1ee3i: 500 gam<\/p>\n

\u0110\u1ed1i v\u1edbi thu\u1ed1c l\u00e1 \u0111i\u1ebfu, x\u00ec g\u00e0, ng\u01b0\u1eddi nh\u1eadp c\u1ea3nh ch\u1ec9 \u0111\u01b0\u1ee3c mang theo \u0111\u00fang \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf; n\u1ebfu mang v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf th\u00ec ph\u1ea7n v\u01b0\u1ee3t ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ea1m g\u1eedi t\u1ea1i kho c\u1ee7a H\u1ea3i quan c\u1eeda kh\u1ea9u v\u00e0 nh\u1eadn l\u1ea1i trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 59 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh 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.<\/p>\n

3. \u0110\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi d\u01b0\u1edbi 18 tu\u1ed5i.<\/p>\n

4. \u0110\u1ed3 d\u00f9ng c\u00e1 nh\u00e2n: s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i ph\u00f9 h\u1ee3p v\u1edbi m\u1ee5c \u0111\u00edch chuy\u1ebfn \u0111i.<\/p>\n

5. C\u00e1c v\u1eadt ph\u1ea9m kh\u00e1c ngo\u00e0i danh m\u1ee5c h\u00e0ng h\u00f3a quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, v\u00e0 4 tr\u00ean (kh\u00f4ng n\u1eb1m trong danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u c\u00f3 \u0111i\u1ec1u ki\u1ec7n): T\u1ed5ng tr\u1ecb gi\u00e1 kh\u00f4ng qu\u00e1 10.000.000 (m\u01b0\u1eddi tri\u1ec7u) \u0111\u1ed3ng Vi\u1ec7t Nam.<\/p>\n

6. Kh\u00e1ch nh\u1eadp c\u1ea3nh th\u01b0\u1eddng xuy\u00ean theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 58 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP ng\u00e0y 21 th\u00e1ng 01 n\u0103m 2015 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh 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 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 v\u00e0 5 tr\u00ean cho t\u1eebng l\u1ea7n nh\u1eadp c\u1ea3nh m\u00e0 c\u1ee9 90 ng\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd mi\u1ec5n thu\u1ebf 01 (m\u1ed9t) l\u1ea7n.<\/p>\n

\u0110\u1ecbnh m\u1ee9c h\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ebfn mi\u1ec5n thu\u1ebf<\/h2>\n

1. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n (g\u1ed3m \u0111\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng ph\u1ee5c v\u1ee5 sinh ho\u1ea1t, l\u00e0m vi\u1ec7c \u0111\u00e3 qua s\u1eed d\u1ee5ng ho\u1eb7c ch\u01b0a qua s\u1eed d\u1ee5ng, tr\u1eeb xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4) c\u1ee7a c\u00e1 nh\u00e2n quy t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 31\/2015\/Q\u0110-TTg ng\u00e0y 04\/08\/2015, \u0111\u1ecbnh m\u1ee9c \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed7i \u0111\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng l\u00e0 01 (m\u1ed9t) c\u00e1i ho\u1eb7c 01 (m\u1ed9t) b\u1ed9.<\/p>\n

2. H\u00e0ng h\u00f3a l\u00e0 t\u00e0i s\u1ea3n di chuy\u1ec3n (g\u1ed3m: \u0110\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng ph\u1ee5c v\u1ee5 sinh ho\u1ea1t, l\u00e0m vi\u1ec7c \u0111\u00e3 qua s\u1eed d\u1ee5ng ho\u1eb7c ch\u01b0a qua s\u1eed d\u1ee5ng, tr\u1eeb xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4) c\u1ee7a t\u1ed5 ch\u1ee9c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 31\/2015\/Q\u0110-TTg ng\u00e0y 04\/08\/2015, \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf nh\u1eadn kh\u1ea9u kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi m\u1ed7i \u0111\u1ed3 d\u00f9ng, v\u1eadt d\u1ee5ng l\u00e0 01 (m\u1ed9t) c\u00e1i ho\u1eb7c 01 (m\u1ed9t) b\u1ed9.<\/p>\n

3. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4, xe m\u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 31\/2015\/Q\u0110-TTg ng\u00e0y 04\/08\/2015 v\u00e0 c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u 01 (m\u1ed9t) xe \u00f4 t\u00f4, 01 (m\u1ed9t) xe m\u00f4 t\u00f4, nh\u01b0ng ph\u1ea3i n\u1ed9p thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

4. \u0110\u1ed1i v\u1edbi xe \u00f4 t\u00f4 (\u0111\u00e3 qua s\u1eed d\u1ee5ng ho\u1eb7c ch\u01b0a qua s\u1eed d\u1ee5ng) c\u1ee7a c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m d Kho\u1ea3n 2 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 31\/2015\/Q\u0110-TTg ng\u00e0y 04\/08\/2015 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng trong th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 01 (m\u1ed9t) xe \u00f4 t\u00f4.<\/p>\n

Xe \u00f4 t\u00f4 \u0111\u00e3 qua s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt \u0111\u01b0\u1ee3c ph\u00e9p nh\u1eadp kh\u1ea9u v\u00e0o Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Ch\u1ee7 xe ph\u1ea3i t\u00e1i xu\u1ea5t xe \u00f4 t\u00f4 khi k\u1ebft th\u00fac th\u1eddi gian l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n nh\u01b0\u1ee3ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i n\u1ed9p thu\u1ebf v\u00e0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi xe \u00f4 t\u00f4 nh\u1eadp kh\u1ea9u \u0111\u00e3 qua s\u1eed d\u1ee5ng.<\/p>\n

Tr\u01b0\u1eddng h\u1ecdp c\u1ea7n g\u1eedi l\u1ea1i xe \u00f4 t\u00f4 \u0111\u1ec3 s\u1eed d\u1ee5ng trong \u0111\u1ee3t l\u00e0m vi\u1ec7c ti\u1ebfp theo, ch\u1ee7 xe ph\u1ea3i c\u00f3 gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam \u0111\u00e3 m\u1eddi v\u1ec1 n\u01b0\u1edbc l\u00e0m vi\u1ec7c.<\/p>\n

\u0110\u1ecbnh m\u1ee9c qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mi\u1ec5n thu\u1ebf<\/h2>\n

1. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng kh\u00f4ng thu\u1ed9c danh m\u1ee5c m\u1eb7t h\u00e0ng c\u1ea5m nh\u1eadp kh\u1ea9u, c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng thu\u1ed9c danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (tr\u1eeb qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch an ninh, qu\u1ed1c ph\u00f2ng) theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

2. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho c\u00e1 nh\u00e2n Vi\u1ec7t Nam; qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam cho c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 2.000.000 (hai tri\u1ec7u) \u0111\u1ed3ng ho\u1eb7c c\u00f3 tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a v\u01b0\u1ee3t qu\u00e1 2.000.000 (hai tri\u1ec7u) \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 200.000 (hai tr\u0103m ngh\u00ecn) \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tri gia t\u0103ng.<\/p>\n

3. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i cho t\u1ed5 ch\u1ee9c Vi\u1ec7t Nam; qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam cho t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30.000.000 (ba m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng. Ri\u00eang qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c 30.000.000 (ba m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 tr\u1ecb gi\u00e1 l\u00f4 h\u00e0ng:<\/p>\n

a) C\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn h\u00e0ng qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng l\u00e0 c\u01a1 quan h\u00e0nh ch\u00ednh, s\u1ef1 nghi\u1ec7p c\u00f4ng, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb – x\u00e3 h\u1ed9i – ngh\u1ec1 nghi\u1ec7p, n\u1ebfu \u0111\u01b0\u1ee3c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p ti\u1ebfp nh\u1eadn \u0111\u1ec3 s\u1eed d\u1ee5ng;<\/p>\n

b) H\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng mang m\u1ee5c \u0111\u00edch nh\u00e2n \u0111\u1ea1o, t\u1eeb thi\u1ec7n:<\/p>\n

b.1) Tr\u01b0\u1eddng h\u1ee3p qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2, Kho\u1ea3n 3 tr\u00ean thu\u1ed9c danh m\u1ee5c m\u1eb7t h\u00e0ng ch\u1ecbu thu\u1ebf ti\u1ebfu th\u1ee5 \u0111\u1eb7c bi\u1ec7t \u0111\u1ec3 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch an ninh, qu\u1ed1c ph\u00f2ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

b.2) Tr\u01b0\u1eddng h\u1ee3p qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng l\u00e0 thu\u1ed1c c\u1ea5p c\u1ee9u, thi\u1ebft b\u1ecb y t\u1ebf cho ng\u01b0\u1eddi b\u1ecb b\u1ec7nh n\u1eb7ng ho\u1eb7c ng\u01b0\u1eddi b\u1ecb thi\u00ean tai, tai n\u1ea1n c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng qu\u00e1 10.000.000 (m\u01b0\u1eddi tri\u1ec7u) \u0111\u1ed3ng th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n c\u00e1c lo\u1ea1i th.<\/p>\n

4. Qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng trong \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 3, 4 v\u00e0 Kho\u1ea3n 5 tr\u00ean kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u01b0\u1eddng xuy\u00ean nh\u1eadn m\u1ed9t hay m\u1ed9t s\u1ed1 m\u1eb7t h\u00e0ng nh\u1ea5t \u0111\u1ecbnh.<\/p>\n

\u0110\u1ecbnh m\u1ee9c h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n<\/h2>\n
    \n
  1. H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam g\u1eedi cho c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho c\u00e1 nh\u00e2n \u1edf Vi\u1ec7t Nam c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng ho\u1eb7c tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a v\u01b0\u1ee3t qu\u00e1 1.000.000 (m\u1ed9t tri\u1ec7u) \u0111\u1ed3ng nh\u01b0ng t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p d\u01b0\u1edbi 100.000 (m\u1ed9t tr\u0103m ngh\u00ecn) \u0111\u1ed3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n
  2. H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edd Vi\u1ec7t Nam g\u1eedi cho t\u1ed3 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i; h\u00e0ng m\u1eabu c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i g\u1eedi cho t\u1ed5 ch\u1ee9c \u1edf Vi\u1ec7t Nam c\u00f3 tr\u1ecb gi\u00e1 kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 30.000.000 (ba m\u01b0\u01a1i tri\u1ec7u) \u0111\u1ed3ng \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/li>\n
  3. H\u00e0ng h\u00f3a l\u00e0 h\u00e0ng m\u1eabu quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1, Kho\u1ea3n 2 tr\u00ean kh\u00f4ng thu\u1ed9c danh m\u1ee5c m\u1eb7t h\u00e0ng c\u1ea5m nh\u1eadp kh\u1ea9u, c\u1ea5m xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng xu\u1ea5t kh\u1ea9u, t\u1ea1m ng\u1eebng nh\u1eadp kh\u1ea9u.<\/li>\n<\/ol>\n

    H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd, \u0111\u1ecbnh m\u1ee9c t\u00e0i s\u1ea3n di chuy\u1ec3n, \u0111\u1ecbnh m\u1ee9c qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, \u0111\u1ecbnh m\u1ee9c h\u00e0ng m\u1eabu<\/h2>\n

    T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 1, 2, 3 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 2 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 31\/2015\/Q\u0110-TTg ng\u00e0y 04\/08\/2015 \u0111\u01b0\u1ee3c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf, x\u00e9t mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0110i\u1ec1u 3, 4, 5 v\u00e0 \u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 31\/2015\/Q\u0110-TTg ng\u00e0y 04\/08\/2015 v\u1edbi \u0111i\u1ec1u ki\u1ec7n;<\/p>\n

      \n
    1. H\u00e0ng h\u00f3a ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/li>\n
    2. Ph\u1ea3i n\u1ed9p \u0111\u1ee7 c\u00e1c lo\u1ea1i thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c quy \u0111\u1ecbnh.<\/li>\n<\/ol>\n

      H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c h\u1ea3i quan h\u00e0ng phi m\u1eadu d\u1ecbch, h\u00e0nh l\u00fd, t\u00e0i s\u1ea3n di chuy\u1ec3n<\/h2>\n
        \n
      1. T\u1edd khai h\u1ea3i quan: 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.<\/li>\n<\/ol>\n

        – 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 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC.<\/p>\n

          \n
        1. V\u1eadn t\u1ea3i \u0111\u01a1n 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.<\/li>\n<\/ol>\n

          Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng ho\u00e1 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mi\u1ec5n thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u, kh\u00f4ng ch\u1ecbu thu\u1ebf, ngo\u00e0i c\u00e1c ch\u1ee9ng t\u1eeb n\u00eau tr\u00ean ng\u01b0\u1eddi khai h\u1ea3i quan n\u1ed9p, xu\u1ea5t tr\u00ecnh th\u00eam c\u00e1c ch\u1ee9ng t\u1eeb sau:<\/p>\n

            \n
          1. V\u0103n b\u1ea3n x\u00e9t mi\u1ec5n thu\u1ebf c\u1ee7a B\u1ed9 T\u00e0i ch[bookly-cancellation-confirmation][bookly-cancellation-confirmation]\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh.<\/li>\n
          2. T\u1edd khai x\u00e1c nh\u1eadn vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u01a1 quan t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a vi\u1ec7n tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf GTGT: n\u1ed9p 01 b\u1ea3n ch\u00ednh.<\/li>\n<\/ol>\n

            – B\u1ed9 T\u00e0i ch\u00ednh th\u1ef1c hi\u1ec7n x\u00e9t mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u00f3 tr\u1ecb gi\u00e1 v\u01b0\u1ee3t qu\u00e1 \u0111\u1ecbnh m\u1ee9c mi\u1ec5n thu\u1ebf quy \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 110 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC.<\/p>\n

             <\/p>\n","protected":false},"excerpt":{"rendered":"

            TH\u1ee6 T\u1ee4C H\u1ea2I QUAN H\u00c0NG PHI M\u1eacU D\u1ecaCH – M\u1ed7i d\u1ecbp t\u1ebft \u0111\u1ebfn xu\u00e2n v\u1ec1, nhu c\u1ea7u cho, bi\u1ebfu, t\u1eb7ng qu\u00e0 c\u0169ng nh\u01b0 nhu c\u1ea7u di chuy\u1ec3n c\u0169ng kh\u00f4ng ng\u1eebng t\u0103ng l\u00ean.\u00a0 \u0110\u00e2y c\u0169ng\u00a0 l\u00e0 nguy\u00ean nh\u00e2n ch\u00ednh c\u1ee7a m\u00f9a cao \u0111i\u1ec3m h\u00e0ng h\u00e0ng phi m\u1eadu d\u1ecbch, h\u00e0nh l\u00fd, t\u00e0i s\u1ea3n di chuy\u1ec3n cu\u1ed1i n\u0103m. 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