{"id":5546,"date":"2020-03-10T16:36:20","date_gmt":"2020-03-10T09:36:20","guid":{"rendered":"https:\/\/nguyendang.net.vn\/?p=5546"},"modified":"2022-05-30T16:52:42","modified_gmt":"2022-05-30T09:52:42","slug":"co-giap-lung-back-back-c-o","status":"publish","type":"post","link":"https:\/\/ndvn.farmgo.vn\/vi\/co-giap-lung-back-back-c-o\/","title":{"rendered":"C\/O gi\u00e1p l\u01b0ng &#8211; Back to back C\/O"},"content":{"rendered":"<p>C\/O gi\u00e1p l\u01b0ng l\u00e0 g\u00ec? N\u00f3 g\u00ec kh\u00e1c so v\u1edbi <strong><a href=\"https:\/\/nguyendang.net.vn\/vi\/co-la-gi-huong-dan-xin-cap-co\/\">C\/O th\u00f4ng th\u01b0\u1eddng<\/a><\/strong>? \u1ee9ng d\u1ee5ng c\u1ee7a C\/O gi\u00e1p l\u01b0ng trong xu\u1ea5t nh\u1eadp kh\u1ea9u ra sao? H\u00e3y c\u00f9ng Nguy\u00ean \u0110\u0103ng Vi\u1ec7t Nam t\u00ecm hi\u1ec3u th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y nh\u00e9!<\/p>\n<h2>C\/O gi\u00e1p l\u01b0ng l\u00e0 g\u00ec?<\/h2>\n<p>C\/O gi\u00e1p l\u01b0ng hay <b>Back-To-Back Preferential Certificate of Origin,\u00a0Movement Certificate<\/b>\u00a0hay\u00a0<b>Back-To-Back C\/O <\/b>l\u00e0 lo\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 <em>\u0111\u01b0\u1ee3c<\/em> <em>c\u1ea5p b\u1edfi N\u01b0\u1edbc th\u00e0nh vi\u00ean xu\u1ea5t kh\u1ea9u trung gian d\u1ef1a tr\u00ean C\/O c\u1ee7a N\u01b0\u1edbc th\u00e0nh vi\u00ean xu\u1ea5t kh\u1ea9u \u0111\u1ea7u ti\u00ean. <\/em>Theo \u0111\u00f3, h\u00e0ng h\u00f3a khi t\u1edbi t\u1edbi n\u01b0\u1edbc nh\u1eadp kh\u1ea9u v\u1eabn gi\u1eef nguy\u00ean xu\u1ea5t x\u1ee9 n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u ban \u0111\u1ea7u m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 n\u01b0\u1edbc trung gian.<\/p>\n<p><span style=\"font-size: 100%;\">V\u00ed d\u1ee5:<\/span><\/p>\n<p>C\u00f4ng ty xu\u1ea5t kh\u1ea9u Th\u00e1i Lan b\u00e1n h\u00e0ng cho 1 c\u00f4ng ty \u1edf Vi\u1ec7t Nam nh\u01b0ng h\u00e0ng h\u00f3a c\u1ee7a c\u00f4ng ty Th\u00e1i Lan \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t \u1edf Trung Qu\u1ed1c \u0111\u00e3 v\u1eadn chuy\u1ec3n qua Th\u00e1i Lan<\/p>\n<p>N\u1ebfu c\u00f4ng ty Th\u00e1i Lan l\u00e0m C\/O form E gi\u00e1p l\u01b0ng h\u01a1p l\u1ec7 \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi Th\u00e1i Lan th\u00ec \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t. T\u1ea1i \u00f4 s\u1ed1 13 tr\u00ean C\/O, \u0111\u00e1nh d\u1ea5u v\u00e0o \u201cBack to Back\u201d ho\u1eb7c \u201cMovement Certificate\u201d<\/p>\n<h2>\u0110i\u1ec1u ki\u1ec7n c\u1ea5p C\/O gi\u00e1p l\u01b0ng<\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11 Ph\u1ee5 l\u1ee5c VII Th\u00f4ng t\u01b0 s\u1ed1 22\/2016\/TT-BCT, t\u1ed5 ch\u1ee9c c\u1ea5p C\/O c\u1ee7a N\u01b0\u1edbc th\u00e0nh vi\u00ean trung gian c\u00f3 th\u1ec3 c\u1ea5p C\/O gi\u00e1p l\u01b0ng n\u1ebfu c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O gi\u00e1p l\u01b0ng c\u1ee7a Ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u, v\u1edbi \u0111i\u1ec1u ki\u1ec7n nh\u01b0 sau:<\/p>\n<ol>\n<li>Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O gi\u00e1p l\u01b0ng ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n g\u1ed1c c\u1ee7a C\/O ban \u0111\u1ea7u c\u00f2n hi\u1ec7u l\u1ef1c. N\u1ebfu kh\u00f4ng xu\u1ea5t tr\u00ecnh \u0111\u01b0\u1ee3c b\u1ea3n g\u1ed1c, Ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O gi\u00e1p l\u01b0ng ph\u1ea3i xu\u1ea5t tr\u00ecnh b\u1ea3n sao ch\u1ee9ng th\u1ef1c c\u1ee7a C\/O \u0111\u00f3.<\/li>\n<li>C\/O gi\u00e1p l\u01b0ng \u0111\u01b0\u1ee3c c\u1ea5p ph\u1ea3i bao g\u1ed3m m\u1ed9t s\u1ed1 th\u00f4ng tin nh\u01b0 tr\u00ean C\/O g\u1ed1c. C\u00e1c \u00f4 trong C\/O gi\u00e1p l\u01b0ng\u00a0 ph\u1ea3i\u00a0 \u0111\u01b0\u1ee3c\u00a0 \u0111i\u1ec1n\u00a0 \u0111\u1ea7y\u00a0 \u0111\u1ee7.\u00a0 Gi\u00e1 FOB c\u1ee7a N\u01b0\u1edbc th\u00e0nh vi\u00ean trung gian t\u1ea1i \u00f4 s\u1ed1 9 ph\u1ea3i \u0111\u01b0\u1ee3c ghi trong C\/O gi\u00e1p l\u01b0ng.<\/li>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1eebng ph\u1ea7n, tr\u1ecb gi\u00e1 c\u1ee7a t\u1eebng ph\u1ea7n xu\u1ea5t kh\u1ea9u \u0111\u00f3 s\u1ebd \u0111\u01b0\u1ee3c ghi thay cho tr\u1ecb gi\u00e1 c\u1ee7a c\u1ea3 l\u00f4 h\u00e0ng tr\u00ean C\/O ban \u0111\u1ea7u. Khi c\u1ea5p C\/O gi\u00e1p l\u01b0ng cho Ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u, N\u01b0\u1edbc th\u00e0nh vi\u00ean trung gian ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u1ed5ng s\u1ed1 l\u01b0\u1ee3ng t\u00e1i xu\u1ea5t kh\u1ea9u c\u1ee7a c\u00e1c l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u t\u1eebng ph\u1ea7n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng ghi tr\u00ean C\/O ban \u0111\u1ea7u nh\u1eadp kh\u1ea9u t\u1eeb N\u01b0\u1edbc th\u00e0nh vi\u00ean \u0111\u1ea7u ti\u00ean.<\/li>\n<li>Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0\/ho\u1eb7c nghi ng\u1edd c\u00f3 vi ph\u1ea1m, c\u01a1 quan H\u1ea3i quan c\u1ee7a N\u01b0\u1edbc th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u cu\u1ed1i c\u00f9ng c\u00f3 th\u1ec3 y\u00eau c\u1ea7u xu\u1ea5t tr\u00ecnh C\/O ban \u0111\u1ea7u.<\/li>\n<li>C\u00e1c th\u1ee7 t\u1ee5c ki\u1ec3m tra quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 18 v\u00e0 \u0110i\u1ec1u 19 Ph\u1ee5 l\u1ee5c VII Th\u00f4ng t\u01b0 s\u1ed1 22\/2016\/TT-BCT c\u0169ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi N\u01b0\u1edbc th\u00e0nh vi\u00ean c\u1ea5p C\/O gi\u00e1p l\u01b0ng.<\/li>\n<\/ol>\n<p>Quy \u0111\u1ecbnh v\u1ec1 C\/O gi\u00e1p l\u01b0ng trong ATIGA c\u00f3 nhi\u1ec1u \u0111i\u1ec3m t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi\u00a0 AANZFTA v\u00e0 AJCEP, \u0111\u00f3 l\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c nh\u00e0 xu\u1ea5t kh\u1ea9u tr\u00ean C\/O gi\u00e1p l\u01b0ng v\u00e0 nh\u00e0 nh\u1eadp kh\u1ea9u tr\u00ean C\/O g\u1ed1c ph\u1ea3i l\u00e0 m\u1ed9t.<\/p>\n<h2>Th\u1ee7 t\u1ee5c c\u1ea5p C\/O gi\u00e1p l\u01b0ng<\/h2>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Th\u01b0\u01a1ng nh\u00e2n n\u1ebfu ch\u01b0a khai b\u00e1o h\u1ed3 s\u01a1 \u0111\u0103ng k\u00ed th\u01b0\u01a1ng nh\u00e2n l\u1ea7n \u0111\u1ea7u t\u1ea1i H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd &amp; c\u1ea5p ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 \u0111i\u1ec7n t\u1eed &#8211; B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng : www.ecosys.gov.vn. N\u1ebfu th\u01b0\u01a1ng nh\u00e2n \u0111\u00e3 c\u00f3 th\u00ec b\u1ecf qua b\u01b0\u1edbc n\u00e0y<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> \u0110\u00ednh k\u00e8m h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O t\u1ea1i: www.ecosys.gov.vn, n\u1ed9p tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi b\u01b0u \u0111i\u1ec7n h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O gi\u00e1p l\u01b0ng t\u1ea1i tr\u1ee5 s\u1edf c\u1ee7a T\u1ed5 ch\u1ee9c c\u1ea5p C\/O<\/p>\n<p>H\u1ed3 s\u01a1 bao g\u1ed3m:<\/p>\n<ul>\n<li>\u0110\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O (theo m\u1eabu 04 k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh 31\/2018\/ ND-CP)<\/li>\n<li>M\u1eabu C\/O t\u01b0\u01a1ng \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c khai \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00f3ng s\u1eb5n d\u1ea5u &#8220;Back to Back C\/O&#8221;<\/li>\n<li>B\u1ea3n C\/O g\u1ed1c ho\u1eb7c b\u1ea3n sao \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ee9ng th\u1ef1c c\u1ee7a n\u01b0\u1edbc xu\u1ea5t kh\u1ea9u \u0111\u1ea7u ti\u00ean c\u1ea5p.<\/li>\n<li>B\u1ea3n sao B\/L h\u1eb7c gi\u1ea5y t\u1edd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u00f3 \u0111\u00f3ng d\u1ea5u &#8220;sao y b\u1ea3n ch\u00ednh&#8221;<\/li>\n<li>B\u1ea3n sao T\u1edd khai h\u00e0ng h\u00f3a nh\u1eadp, xu\u1ea5t kho ngo\u1ea1i quan c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a h\u1ea3i quan c\u00f3 \u0111\u00f3ng d\u1ea5u sao y b\u1ea3n ch\u00ednh<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> T\u1ed5 ch\u1ee9c c\u1ea5p C\/O s\u1ebd xem x\u00e9t h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p C\/O c\u1ee7a th\u01b0\u01a1ng nh\u00e2n v\u00e0 tr\u1ea3 v\u1ec1 m\u1ed9t trong nh\u1eefng k\u1ebft qu\u1ea3 sau:<\/p>\n<ul>\n<li>H\u1ed3 s\u01a1 h\u1ee3p l\u1ec7, ch\u1ea5p nh\u1eadn c\u1ea5p C\/O k\u00e8m th\u1eddi gian c\u1ee5 th\u1ec3<\/li>\n<li>Thi\u1ebfu ch\u1ee9ng t\u1eeb, \u0111\u1ec1 ngh\u1ecb b\u1ed5 sung<\/li>\n<li>\u0110\u1ec1 ngh\u1ecb ki\u1ec3m tra ch\u1ee9ng t\u1eeb: gi\u1ea3i tr\u00ecnh ho\u1eb7c s\u1eeda ch\u1eefa n\u1ebfu c\u1ea7n thi\u1ebft<\/li>\n<li>T\u1eeb ch\u1ed1i c\u1ea5p C\/O<\/li>\n<\/ul>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> C\u00e1n b\u1ed9 thu\u1ed9c t\u1ed5 ch\u1ee9c c\u1ea5p C\/O x\u00e1c nh\u1eadn v\u00e0 nh\u1eadp d\u1eef li\u1ec7u v\u00e0o h\u1ec7 th\u1ed1ng.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> T\u1ed5 ch\u1ee9c c\u1ea5p C\/O k\u00fd, \u0111\u00f3ng d\u1ea5u v\u00e0 tr\u1ea3 C\/O cho\u00a0 th\u01b0\u01a1ng nh\u00e2n<\/p>\n<p>Hi v\u1ecdng qua b\u00e0i vi\u1ebft n\u00e0y c\u00e1c b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 h\u01a1n v\u1ec1 <strong>C\/O gi\u00e1p l\u01b0ng<\/strong> v\u00e0 \u1ee9ng d\u1ee5ng lo\u1ea1i C\/O n\u00e0y v\u00e0o th\u1ef1c ti\u1ec5n c\u00f4ng vi\u1ec7c. M\u1ecdi th\u1eafc m\u1eafc xin vui l\u00f2ng li\u00ean h\u1ec7 <a href=\"https:\/\/www.facebook.com\/NguyenDangVietNam\/\"><strong>C\u00f4ng Ty TNHH Nguy\u00ean \u0110\u0103ng Vi\u1ec7t Nam<\/strong><\/a> \u0111\u1ec5 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 gi\u1ea3i \u0111\u00e1p v\u00e0 t\u00ecm hi\u1ec3u v\u1ec1 <strong>D\u1ecbch v\u1ee5 l\u00e0m C\/O<\/strong>\u00a0h\u00e0ng \u0111\u1ea7u hi\u1ec7n nay nh\u00e9!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\/O gi\u00e1p l\u01b0ng l\u00e0 g\u00ec? N\u00f3 g\u00ec kh\u00e1c so v\u1edbi C\/O th\u00f4ng th\u01b0\u1eddng? \u1ee9ng d\u1ee5ng c\u1ee7a C\/O gi\u00e1p l\u01b0ng trong xu\u1ea5t nh\u1eadp kh\u1ea9u ra sao? H\u00e3y c\u00f9ng Nguy\u00ean \u0110\u0103ng Vi\u1ec7t Nam t\u00ecm hi\u1ec3u th\u00f4ng qua b\u00e0i vi\u1ebft n\u00e0y nh\u00e9! C\/O gi\u00e1p l\u01b0ng l\u00e0 g\u00ec? C\/O gi\u00e1p l\u01b0ng hay Back-To-Back Preferential Certificate of Origin,\u00a0Movement Certificate\u00a0hay\u00a0Back-To-Back C\/O [&#8230;]\n","protected":false},"author":1,"featured_media":5547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7170],"tags":[6921,6920],"class_list":["post-5546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-chung-tu-va-thu-tuc","tag-back-to-back-c-o","tag-c-o-giap-lung"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\/O gi\u00e1p l\u01b0ng hay Back-To-Back Preferential Certificate of Origin l\u00e0 g\u00ec?<\/title>\n<meta name=\"description\" content=\"C\/O gi\u00e1p l\u01b0ng hay Back-To-Back Preferential Certificate of Origin,\u00a0Movement Certificate\u00a0hay\u00a0Back-To-Back C\/O l\u00e0 lo\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn ...\" \/>\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\/co-giap-lung-back-back-c-o\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\/O gi\u00e1p l\u01b0ng hay Back-To-Back Preferential Certificate of Origin l\u00e0 g\u00ec?\" \/>\n<meta property=\"og:description\" content=\"C\/O gi\u00e1p l\u01b0ng hay Back-To-Back Preferential Certificate of Origin,\u00a0Movement Certificate\u00a0hay\u00a0Back-To-Back C\/O l\u00e0 lo\u1ea1i gi\u1ea5y ch\u1ee9ng nh\u1eadn ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ndvn.farmgo.vn\/vi\/co-giap-lung-back-back-c-o\/\" \/>\n<meta property=\"og:site_name\" content=\"Nguyen Dang Viet Nam Forwarding\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/NguyenDangVietNam\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-10T09:36:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-05-30T09:52:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ndvn.farmgo.vn\/wp-content\/uploads\/2020\/03\/CO-GIAP-LUNG.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"801\" \/>\n\t<meta property=\"og:image:height\" content=\"501\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Nguyen Dang Forwarding\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@NguyenDangLog\" \/>\n<meta name=\"twitter:site\" content=\"@NguyenDangLog\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nguyen Dang Forwarding\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ndvn.farmgo.vn\/vi\/co-giap-lung-back-back-c-o\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ndvn.farmgo.vn\/vi\/co-giap-lung-back-back-c-o\/\"},\"author\":{\"name\":\"Nguyen Dang Forwarding\",\"@id\":\"https:\/\/ndvn.farmgo.vn\/#\/schema\/person\/6f00c72c0bfe025c34f6a92738fcf928\"},\"headline\":\"C\/O gi\u00e1p l\u01b0ng &#8211; 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