BO TAI CHINH, CONG HOA XA HOI CHU NGHIA VIET NAM TONG CUC HAI QUAN Doc lap - Ty do - Hanh phic sé; 4613 prcu@-vnaccs:. HaNoi, ngay 25 thing 4 nim 2014 Viv xir ly vudng mic khi thyc hién Théng tu 22/2014/TT-BTC Kinh giri: Cye Hai quan céc tinh, thank phd. ‘Trén co sé uhiing vuéng mic phat sinh trong qué trinh trién khei Thong tu 22/2014/TT-BTC c6 higu Ive ap dung tir ngay 1/4/2014 vi Quyét dink 988/QD- TCHO neay 28/3/2014, Téng cuc Hai quan héng dan thy hign nhw sau: 1. Huéng din kiém tra cdc théng tin khai béo trén td khai hai quan a) Ma “Dia diém lwu kho hang ch thong quan dur kién”: Dia diém liu kho hang cho thong quan dy kién str dung 48 khai béo dja diém liu gitt hang héa xudt khdu, nh§p khdu truée khi thye|hign thi tue hai quan. Ngudi khai hai quan cén ott vio dja diém hvu gitt hang héa 48 thuc hign Khai bao phi hop, cu thé nhu sau: al) Tring hop dia diém tap két hang héa di duge Téng cuc Hai quan ma hoa: str dung ding ma “Dja diém luu kho hing ché théng quan du kién” theo Bang ma dang tai trén Website Téng cue Hai quan. Luu ¥ abi v6i hang héa xudt kd: - Hang héa cia doanh nghiép A néu lun gitt tai kho riéng cla chinh doanh nghigp thi sir dung ma kho cita doanh nghiép A. ‘Néu hang héa cia doanh nghiép ‘A thué kho cita doanh nghiép B ho%c ICD dé lun gitt thi sir dung ma kho cia doanh nghiép B hoac ma kho ICD khi khai bio. - Chi str dung ma dia diém cia Chi cue Hai quan noi ding ky t& khai kbi hang héa duge doanh nghiép ty nguyén dua dén dja diém tap két hang do Chi cuc Hai quan &6 quan ly truée khi ding ky ta khai (vi dy d6i v6i Chi cuc Hai in Ha la 47NBCNB), khéng yéu cdu doanh nghiép mang hang héa dén Ap két hing do Chi cuc Hai quan noi dang ky td khai quan ly truée khi hang héa nhép khdu: Theo théng béo hing dén, hang héa nh§p khdu duoc luu gitt tai dia diém hm gitt hing héa nhap khéu nao thi sir dung ma dja dim dé 4é kchai béo. ‘Vi du: Doanh nghiép A thyc hign thi tye hai quan tai Chi cue Hai quan CK Cang Hai Phong KVI (ma Chi cuc Hai quan: 03CC), Theo théng béo hang dén, hang héa hién dang hm gitt tai Kho bai Tan Céng Hai Phong thi str dung ma cia Kho bai Tan Cang Hai Phong (03CCS03) 48 Khai bao. Trung hop doanh nghiép A thye hién tha tuc hai quan tai Chi cue Hai quan CK Cang Hai Phong KVI nhung theo théng bao hing aén hing héa hién dang luu gitt tai Bai 1hang héa nhdp khdu Tan Thanh Lang Son thi sir dung ma cita Bai hang héa nhp khéu Tan Thanh (1SE4G02) dé khai bdo. a2) Truéng hop dia diém tap két hang héa xudt khdu chua duge Téng oye Hai quan ma fhéa: sir dung ma tam cia Chi cuc Hai quan noi dang ky tb Kkhai (vi du Chi cuc Hai quan Bién Héa 1a ATNBOZZ) 48 khai bdo ma “Dia diém Iuu kho hang ché théng quan dy kién”, ddng thdi phai ghi cu thé dia diém tap két hang, thai gian dy kién déng container, xép hang lén phuong tign vén ti tai tiéu chi “Phan ghi chi” trén To khai. a3) Ng khai hai quan chi duge sir dung cée ma dja diém tgp két hang hhéa xudt khau (bao gm céc mA tam va ma Kho t@p két hang héa xuat khdu cba doanh nghigp) 48 khai béo tt khai xudt Khu, khOng duve sit dung cho khai béo ti khai hang héa nhap khéu va to khai van chuyén hang héa (ti kbai van chuyén dc lp). Trudng hop ngudi khai héi quan Khai béo khOng ding quy dinh, céng chtte duge giao nhigm vy tai Chi cue Hai quan noi ding ky t& Khai (ai véi te khai duoc phan ludng ving, ludng 46) va cng chic giém sét tai khu vue gidm sAt hai quan (d6i véi t& khai duge phan luéng xanh) huéng din ngudi Khai bai quan thyc hign thi tue hity 18 Khai va khai béo ding quy dinh. Dau hiéu nhén biét ma tam va ma kho tap két hang héa xudt khdu cia doanh nghiép: - Mi tam: bao gdm 7 ky tu c6 3 ky tyr cudi cing 14 “OZZ”, tén dja diém: OBBOZZ. - Mii kho tp két hang héa xuét khdu cia doanh nghiép: bao gm 7 ky ty, tén dia di RHO XKCTY...”. b) Gidy, chimg nhan xudt xtt (C/O): t8 khai khéng cé tiéu chi riéng dé khai C/O nhung xe dinh hang héa o6 C/O thong qua tiéu chi “Ma nude ut xif” va “Mia biéu thué nhap khéu”. Khi ngudi Khai hai quan chon Bigu thué nhdp khdu uma dai de bgt s€ phi c6 C/O trong bo hé so hai quan. c) To Khai trj gid: Dim d khoan 3 Didu 10 Théng ur 22/2014/TT-BTC quy dinh: “Ngudi khai hai quan khai td Khai tr} gié va ndp cho co quan Hai quan theo quy dinh|tai Quyét dinh s6 30/2008/QD-BTC ngay 21 thang 5 nim 2008 va Thong tu 182/2012/IT-BTC ngay 25 théng 10 nim 2012. Riéng truémg hop ngudi khai hai quan xc djnh hang héa di diéu kign ap dung phuong phép tr gid giao dich, dng thoi dd khai thong tin tr) gi trén To khai hang héa nhap khiu va Hé théng tr dng tinh tr] gid tinh thué thi ngudi khai hai quan khéng phai khai va np to Khai tri gid”. Nhu vay, ngudi khai hai quan khai va n6p tb khai tri gid theo quy djnh tai Quyét inh s6|30/2008/QD-BTC ngay 21 thang 5 nam 2008 d6i véi hing héa la d6i trong Khai té khai tri gid thudc cdc trudng hgp sau: “Dit digu kin 4 4p dung phuong phép tri gié giao dich, nhung ngudi khai hai quan hap tha céng fri gid tinh thué vao 6 tuong img khi dang ky true théng tin bing héa nhép khau (IDA). 2- Xe dinh tr] gid theo céc phuong phap khée (tr phuong phép 2 dén phuong phap 6). Ngudi khai hai quan thyc hién tinh todn tri gid tin thué trén tb khai tr] gid riéng va lay két qua dién vao 6 “tr] gid tinh thué” trén to khai hang hoa nhép khdu. Trén cg sé t6 khai tri gid riéng da khai béo, ngwéi khai hai quan giri To Khai tri gid bing tép tin dinh kém dén Hé théng VNACCS théng qua nghiép va HYS. d) Phan ghi chi: hién tai ngudi Khai hai quan phai ghi nhén nhiéu néi dung tai tiéu chi “Phan ghi chi”, Néu théng tin cn ghi nban tai “Phan ghi ch” vugt qua 100 ky ty, huéng dan ngudi khai hai quan ghi nhén bé sung tai tiéu chi “MO t& hang héa”. Trudng hgp tiéu chi “M6 ta hang héa” van khng dap ‘mg aa noi dung can ghi nbén, cho phép ngudi Khai hai quan sit dung tép tin dinh kém (aghiép vu HYS) dé ghi nhan cdc ndi dung can khai bao. 2. Gidi phng hang Didu 16 Théng tu 22/2014/TT-BTC quy dinh khi ngudi khai hai quan 48 nghi giai phéng hang phai “thuc hién bao lan d6i véi sé tién thué tu ké Khai, ty tinh thué”. Trung hgp ngudi khai hai quan Iva chon thyc high thi tyc hi quan dign ti thi thyc hign nghigp vu gidi phOng hang theo ding quy iu 16 ‘Théng tu 22/2014/TT-BTC. Bé nghj cée Cuc Hai quan tinh, thanh phé hwéng din ngudi khai hai quan thyc hién ding quy dinh. 3. Théng quan hang héa a) Truong hop hing héa duge phép xuét khu, nb@p khéu nhung co quan Hai quan nghi ng’ cdc yéu t6 ign quan dén co sé tinh thué (s6 hrgng, ma s6 hang héa), nhung co quan Hai quan khéng di co sé dé bac bé ngay trong qué trinh théng quan ma phai théng qua gidm djnh, phn tich phan loai...va ngudi khai hai quan khéng dé nghj giai phong hang thi co quan Hai quan cho phép théng quan sau khi kiém tra dim bio tinh day dil, hop 1¢ ca thong tin khai béo va ngudi Khai bai quan c6 van ban cam két thuc hién day i nghia vu vé thué sau Khi o6 két qua gid dink, phan tich phan logi va ehju xir phat (néu c6), déng théi thy hién cdc nghia vu vé thué hoc duge t6 chite tin dung bao léinh sé tién thué trén co sé ty ké Khai, tinh thué. Cin cit két qua giém dinh, phan tich phan logi, Chi cue Hai quan noi ding ky td khai xéc dinh chinh xé¢ s6 tién thué phai ngp, néu sO thué khdc sé thué ngudi khai hai quan 44 n6p hodc bao lénh thi thye hién 4n dinh thué va théng béo cho ngudi khai hai quan, xt phat (néu 06). b) Truéng hop co quan hai quan tri hon xéc dinh trj gid tinh thué (cde trudng hop phai thy hién tham van gid): Thyc hién theo huéng dan tai cOng van 36 3844/TCHQ- TXNK ngay 11/4/2014 cia Téng cue Hai quan. Chi dgo céc ndi dung cén kiém tra va ghi nhan két qua kiém tra hé so va kiém tra thyc té hang héa tai 6 “Cp nat y kién cla Lanh dao” va “Cap nhat ¥ kién cia cng chire xir IY” tai Man hinh kiém tra théng tin td khai trén He thing VCISa) Trung hop théng tin cn cap nhét vurot qué 200 lof tr thi ngudi cap hat 06 thé cap mht nhiéu lin thong tin cdn ghi nh4n. Sé lan cp nhét toi da 1a 5 Ian, | b) Truing hop thong tin en op nhdt vugt qué 5 ln ofp nhat thi st: dung Phiéu ghi kél qua kiém tra theo mau HQ/2012-PGKQKT ban hanh kém theo Théng tr 15/0120TT- BTC dé ghi nhén va luu cing hé so hai quan. ) Vige quyét dinh kiém tra qua méy soi tp trung, Iwan chuyén hd so, ghi nhdn két qua kiém tra,... thye hign theo Quyét dink s6 4288/QD-TCHQ ngay 26/12/2013 cia Téng cye Hai quan. DSi voi nhig quy dinh tai Quyét dinh s6 4288/QD-TCHQ ¢é din chiéu dén quy dinh tai ThOng tu 196/2012/TT-BTC va Quyét dinh 3046/QD-TCHQ thi thyc hién theo céc quy dinh tuong img tai ‘Thong tu 22/2014/TT-BTC va Quyét dinh 988/QD-TCHQ ngay 28/3/2014. 4) Béilv6i t Khai phn vio Iudng vang, hing héa thude déi trong phai ldy mu, buée 2 lap Phiéu yéu cau ldy mau (theo mau s6 11/PLM/2013 ban hank kém theo Thong tu 128/2013/TT-BTC) chuyén cong chic durge phn céng lay mAu thyc hién dy mau, khéng thyc hién chuyén uéng. ©) Vige quyét dink Iya chon hinh thite, mite d@ kiém tra thuc hign theo chi din cla vers 44 duge huéng din tai céng vin 3518/TCHQ-QLRR vé huéng dan ngi dung théng tin quan Iy ri ro trén chtte ning xit ly t8 Khai hai quan (NA02A) oa VCIS. 5. Thi tue sita t khai sau thdi diém xac nbn nghigp vy CEA/CEE a6i véi cdc chi tiéu khéng lién quan dén thué va khéng thudc 10 chi tiéu khéng dure phép sira quy|dinh tei diém 3 Phu luc II Thong nr 22/2014/TT-BTC | a) Trach nhigm cia Chi cue truéng al) Phin cng céng chic kiém tra hd so Khai stta d6i, bd sung ngodi HE théng. Truong hop ti khai ludng vang, ludng 46 uu tién phan cong céng chite da thure hién kiém tra hé so trong qué trinh théng quan thy hién. a2) Phé duyét két qua kiém tra hd so Khai sita déi, bé sung trén van ban do céng chttc|aé xuat. b) Trach nhigm cla céng chite duge phan cong al) Tiép nhan hé so sita d4i, bd sung theo phan céng cita Chi cuc trudng. a2) Kiém tra tinh day di, hop Ié cia hd so stta adi, bd sung. HS so stra di, bd sung bao gdm: ~ Van ban ae nghi Khai stra di, bé sung vé hang héa xuét khdu, nhép khdu theo quy dinh tai Mau s6 1/KBS/2014 Phu luc I Thong tu 22/2014/TT-BIC, trong 6 ghi ¢u thé nOi dung Khai sta d6i, bé sung va Iy' do stra déi, bd sung tai diém 6 “Ly do khai bd sung, sita chita To khai” Mau s6 1. - H6 so hai quan theo quy dink tai Diéu 8 Thong tu 22/2014/TT-BTC d6i v6i ti khai Iudng xanh. |- Cée chimg tir chtmg minh ly do stta déi, bd sung (néu 6). a3) Trén co sé két qua kiém tra, d@ xudt Chi cue trréng chép thufin/khéng chap thudin vige sita 4éi, bé sung tt Khai. Sau khi Chi cue trong phé duyét hinh thite xir 1y ddi voi ndi dung sita ddi, bé sung cia ngudi khai hai quan, cng chtte thyc niga nhu sau: - Trtdng hop khéng chp nhén n6i dung siza déi, bd sung: thong béo cho ngudi Khai hai quan béing vin ban va chuyén théng tin vé noi dung 48 nghj sta 406i, bé sung sang bd phan lam nhigm ve quan Ij ri 0 cba Chi cue 48 tén hanh kiém tra va dé xudt xit ly. - Truong hop chép nhan ndi dung sia ddi, bd sung: str dung déng thoi chite ning CNO/CNOLI trén Hé théng VNACCS/VCIS va chite nang “B6 sung théng tin sia tb Khai sau CEA/CEE khng lién quan dén thué” trén Hé théng e- Customs dé ghi nhan ndi dung sita di, bd sung. Luu 01 ban chinh van ban dé nghi Khai sira d5i, bé sung cing hé so sia 46i, bd sung. Sao O1 ban van ban dé nghi Khai sita di, bé sung 06 xde nbn ctia eo quan Hai quan, kf tén, dong déu céng chitc trén ban sao va tra ngudi Khai hai quan. Vigo sit dung chtte ning “Bé sung thong tin sta th khai sau CEA/CEE kbéng lign quan dén thué” va céng chic gidm sat kiém tra théng tin stta d6i, bé sung trén H@ théng e-Customs 4p dung tir ngty 15/5/2014. Tir nay dén ngay 15/5/2014, cong chite giém sat cin cit vin ban dé nghj Khai siza di, bé sung cé xéc nhin ciia Chi cuc Hai quan noi dang ky té khai do ngudi khai hai quan xudt trinh dé thu hién tiép ede thi tuc. 6. Thi tue hily t& Khai sau thdi diém xée nbn nghigp va CEA/CEE Céng chite duge giao nhiém vy thyc hién thi tuc hity t8 khai theo ding, guy dinh tai khoan I1I.2 Myc 2 Phan I Quy trinh ban hanh kém theo Quyét dinh 988/QD-TCHQ, B6i véi hé so hiy hop [é thi thuc hién thém nhting céng vige sau day: a) Thu héi ban in To khai hai quan dign ti c6 xée nhfn cia co quan Hai quan (trong tru’ng hgp co quan Hai quan da x4c nhgn Théng quan/Giai phéng hang), lira cing b6 hé so stra déi, bé sung. b) Str dung nghiép va CNO/CNOL trén Hé théng VNACCS/VCIS va chtte ning “Cap nat thdng tin t& khai hiy seu CEA/CEE” trén Hé théng e- Customs 48 ghi nhén va chuyén td khai sang trang thai hiy. c) Hiiy tign thué (néu 06) trén He théng KTT (théng qua chimg tir ghi sé HB). Viée sir dung chic nang “Cap nbét théng tin to khai hity sau CEA/CEE” trén H@ théng e-Customs dp dung ti ngay 15/5/2014. Ti nay dén ngay 15/5/2014, sau khi hy t& khai, Chi cuc noi dang ky t& khai fax ngay van ban Chi cue truéng phé duyét vige hnly tt khai cho ku vue gidm sét hai quan noi dang luu gitt hang héa dé khong cho phép hang héa qua khu vue giam sat.4) Chuyén thué tir tg Khai hiiy sang td Khai khai Iai (néu €6): 1 Can off gidy 48 nghj digu chinh thué theo mau C1-07 ban hanh kém theo ‘Thong tu s6 08/2013/TT-BTC ngay 10/01/2013 cia BO Tai chinh do ngudi khai ‘hai quan ndp| céng chire dugc giao nhiém vu thuc hié: dil) Kiém tra théng tin trén gidy nép tién va gidy d8 nghj didu chinh thué, néu hop Ig sit dung nghiép va RCC xéc nhfn hoan thanh nghia vu thué cho t Khai khai lai. | a2) Chhyén Gidy nép tién va gidy 48 nghj diéu chinh thué theo mau Cl- 07 cho bé phan ké todn dé didu chinh tai Kho bac Nha nuéc theo quy din. 7. Huéhg din cdc vdn dé lién quan dén thué a) M@i (Chi cuc Hai quan phai dam bao cé 3 bé tai khoan 8 thyc hién thit ‘uc ha quan dign ti trén He théng VNACCS/VCIS: ++ Tai Khodn thu Ngén sich nhit muse (7111); + Tai Khodn nép thué tam thu; + Tai khoan thu 1é phi hai quan, phi thu hd. Tring hop Chi cuc Hai quan chwa cé dit b§ t8i khoan thi dé nghj mé thém tai khodn véi Kho bac Nha mde dia phuong phi hop véi sé higu t&i khodn da duge cap nhat trong Hé théng. Théng tin vé tai khodn xem chi tiét trén Website Tong eye Hai quan (Bang ma A407A). b) Kigrh tra, c&p nhét béo lanh chung | Cong chite durge giao mhigm vu kiém tra vin ban 4& nghj durge bao Kank chung cila ngui khai hai quan va céc didu kign bio linh chung theo quy dinh tai Didu 19 Théng tu 22/2014/TT-BTC. bl) Trung hgp tir chéi 4p dung bao lénh do khéng dap tmg cde diéu kién bao lénh, d8 xudt Chi cuc trvéng ban hanh théng béo bang van ban cho ngudi Khai hai ua, b2) ‘Tritng hop eb4j ap nhgn bao inh chung va Té chite ep Thur béo lanh chuta ky két thea thuan phéi hop thu thué voi Téng eye Hai quan hodc thong tin vé Thu bio Hinb k khéng ty cap nhét dugc vao Hé théng Ké toan thué tép trung, céng chite duge giao nhigm vu thute hién nhw sau: - NhGp théng tin bao Iénh chung vo Hé théng Ké todn thué tap trung (Hé théng KTT). Bao lah chung chi duge cAp nhét mét lin vio Hé théng KTT. - Thu thn. chinh Bao lanh chung do nguéi khai hai quan nép va ghi nan ni dung "Bao lnh di duge theo doi bing dign th trén he théng cia Hai quan" trén ban chit Bao lanh chung. ~ Bao lanh chung 4a cap nhét tng sé tién trén Thu bao Idnh vio Hé thong KTT thi durgc|trir Iii va khéi phuc sé du bao Jainh. Thr bio leh chung chi cho trir Iii nhung khéng khdi phuc s6 du bao lan | 6 |thi khéng thu hién cap nhat vao Hé théng KTT ting s6 tién trén Thu bao Hanh. ‘Trudng hop a tigp nhan Thu bao lanh chung néu trén thi thyc hién theo doi tir Idi tha céng, c@p nhat ting lin vo Hé théng KTT bing chiie n&ing bao Janh riéng cho timg td Khai cy thé. c) Kiém tra, cap nat bao lanh riéng va Gidy nGp tién vao Ngfn séch nha nude cl) Huéng din ngudi Khai hai quan yéu clu cée ngan hang ya Kho bec sit dung 11 ky ty dau tign cia s6 t khai 12 ley ty 48 nhép tiéu chi “S6 t khai” trén ‘Thu Bao lanh riéng va Gidy nép tién. S6 td khai cia Hé théng VNACCS 1a duy nhdt nén khéng cn ma loai hinh. 2) Hudng din nhp ligu Thu bao lénh riéng vao H@ théng KTT trong trudng hop TO chite cdp Thu bao lah chua ky két théa thu’n phi hyp thu thué véi Téng cuc Hai quan ho%e théng tin vé Thur bao lanh khéng ty op nhat duge vao Hé théng KIT: - Si dung 11 ky ty dau tién ota 96 to khai 12 ky tr d8 nbap tiéu chi “Sé t& Khai”, - Cfp nbét thing tin vé bao lan riéng, trudmg hop ode tiéu chi nio khong phai dign (nhu bao lénh bing s6 ta khai thi khOng khai khai cée théng tin lién quan dén héa don va van don) thi dé trong dé hoan thanh nh§p ligu. _ 7 Sit dung nghigp vy IAS dé kiém tra théng tin Bao lanh riéng trén H8 théng VNACCS cé t6n tai hay khong truée khi chuyén ngudi khai Khai béo IDA/EDA. _ 63) Dé khdc phuc tinh trang ngudi khai hai quan da nop thué hang hoa xudt khdu, nhgp khau tai Kho bac Nha nude, c6 guyét dinh khéng thu thué, di hily t8 khai lin quan dén thué nhung trén Hé thong khéng phan nh thng tin ngutdi khai hai quan da n6p thué dn dén tinh trang ng cudng ché va bi dimg lim thd tc Hai quan, khong duge mé ta khai méi, céng chite duye giao nhi¢m vu thurmg xuyén tién hanh ra soat cdc doanh nghiép c6 ng thué qué 90 ngay do chua nhap quyét dinh khong thu thué, chira xi ly d6i v6i khodn thué ca tt khai da hay trén Hé théng KTTT, hodc éa cp nhat chtmng tir n6p thué nhung chwa xtt Ij dtf ligu thi khan truong cap nbat chimg tir dé trénh cutng ché sai. 8. Thu tye hai quan dién tir di vi hang héa dua vao, dua ra kho ngoai quan: ‘Thi tye hai quan adi véi hang héa dva vao, dua ra Kho ngoai quan thye hign nhu déi v6i hing héa xudt khéu, nh§p khéu theo hop déng mua bén trén He thong VNACCS/VCIS. Tuy nhién dé phii hop vi hoat dOng hing héa giti kho ngoai quan, Téng eye Hai quan huéng din cy thé timg tréng hop nhu sau: a) Hang hod tir née ngoai hoc tir cde khu phi thué quan giti kho ngoai quan. al) Hang hod theo quy dinh tai Diéu 25 Nghi dinh s6 154/2005/ND-CP a| duge giti iho goat quan; 22) Kh Khai béo luu y ode tiéu chi sau: ~ Sit dung ma toai hinh 1a C11; - Mi higu phurong thie vn chuyén: Theo hinh thie van chuyén hang héa vao Vigt Nam, trong trudng hop hang giti kho ngoai quan tir cdc khu phi thué quan thi khai ma “9”; - Ngudii nh§p khdu: ngudi thué kho ngoai quan hoge chit Kho ngosi quan (néu duge iy lquyén); - Newt xudt khdu: ngudi giri hang dig tén trén van don (trong trudng hap ngudi gi kho ngoai quan 1 chii hang muée ngoai) hoge ngudi xuét khéu; - Ma dja diém Iu kho hang ch théng quan dy kién: Li ma dia diém dang uu gift hang héa Khi khai va truéc khi van chuyén hang héa vé kho ngogi quan (hang nh§p khéu giti kho ngoai quan la ma dja diém céng, oita khau noi luu gitt hang héa; tae tir khu phi thué quan thi khai ma dia diém khu phi thué quan); - Dia diém dé hang: Cla khéu nhdp Khdu hang giti kho ngoai quan, trudng hgp nhép khdu tir khu phi thué quan khéng phai nhép. __~ Dia diém xép hang: Noi xép hang héa lén phuong tién van tai tai nude xuét khdu, Truong hop hang gti kho ngoai quan tir khu phi thué quan thi nhép Z2ZIZ va ten khu phi thué quan; ~ Phan loai hinh thie héa don: Truong hop khéng 6 héa don chon Chimg tir thay thé héa don (ma B). Ngudi Khai ty lap chimg tir thay thé héa don, khai vio cée chi tiéu lién quan tir bé so nhap kho ngoai quan bode trj gid 16 hang gti kho trén hgp déng thué kho. - Ngay |duge phép nhdp kho du tién: Khai ngay thy hin nghigp va IDC (agaty Khai bap chinh thie; - Dja diém dich cho van chuyén bio thué: Ma kho ngoai quan (tham khéo bing mé dja|diém lau git hing héa ch’ thOng quan du kién trén Website www.customs.gov.vn). Chi khai dja diém dich cho van chuyén bao thué d6i véi tring hop hang héa tir nuée ngoai giti kho ngoai quan. - Ding Inghigp vu HYS 48 khai béo tp tin dinb kém la hop ddng thué kho ngoai quan va khai sé dinh kém khai béo dign tir khi Khai béo hang giti kho ngoai quan. Trong tring hop hop déng thué sir dung cho nhiéu lan nhap kho ngoai quan th} chi can dinh kém tép tin hop dng trong lan dau tién ding ky t& Khai nhap Kh ngoai quan, trudng hop tiép theo chi odin dinh kém théng béo giti hang hodc phu luc hop déng thué kho cho lan khai béo giti kho. - Ding|nghiép vu HYS dé khai bao danh sach sé container, sd seal va s6 van don (néu ¢6) cia 16 hang giti kho ngoai quan. - éi v6i trudng hop hang xuat tir khu phi thud quan giti vao kho ngogi quan thi t8 khai xudt ctia doanh nghiép trong khu phi thué quan mé td Khai xuat | 8Khdu theo logi hinh tuong img; Khai tiéy chi dja diém m& phuong thite van chuyén 1a “9”; ma dia diém nhan hang cudi cing: 6 1- VNZZZ, 6 2- ghi tén kho ngoai quan; ma dia xép hang: 6 1- dé trong, 6 2- ghi tén kho hgoai quan; diém dich cho van chuyén bio thué: 1a kho ngogi quan. b) Tint tuc hai quan déi véi hang hod tirn9i dja dua vao kho ngoai quan bl) Cée loai hang héa quy dinh tai khoin 3 Didu 25 Nghi dinh sd 154/2005/ND-CP va hang héa tir kho ngoai quan da duge dura vao ndi dia dé gia cOng tai ché, sau d6 dua tré lai kho ngoai quan theo chi dinh cta muéc ngoai. _ __b2) Khi kthai béo di véi trudng hop ny, ngwéi Khai héi quan Iuu ¥ mot sé chi tiéu théng tin sau: - Khai chi tiéu thong tin nur huéng dn tai diém a trén day nhung khéng khai dja diém dich cho van chuyén bio thué; - Khai t€p tin dinh kém HYS 44i véi Quyét dinh bude t4i xudt oita co quan cé thm quyén; - Chi cue Hai quan quan ly kho ngoai quan té chiic giém sét viée hang héa nhap kho ngoai quan, xéc nh§n hing béa da dua vio kho ngoai quan. 3) Trong trudng hop nay, ngudi xudt khdu thye hién thi tye hai quan theo logi hin tuong ting, dia diém xép hang 1a kho ngoai quan, dia diém dich van chuyén bao thué la kho ngoai quan. ©) Thi tuc hai quan d6i véi hang bod tir kho ngogi quan dua ra nuée ngoai, dua vo cée khu phi thué quan: cl) Khai chi tigu théng tin trén to khai xudt khéu theo huéng dan sau: ~ Six dung ma loai hinh 1a C12; - Ma higu phuong thite van chuyén: Theo hinh tht van chuyén hang héa xudt ra khdi Viet Nam, trong trudng hgp hang xuat kho ngoai quan vao céc khu phi thué quan thi khai ma “9”; - Ngudi xudt khdu 1a: chi hang hode cht kho ngoai quan (duc ty quyén) - Ngudi nhap khdu 1a: ngudi nhép khdu 6 nude ngoai ho&c ngudi nhap khdu trong cdc khu phi thué quan; - Ma dia diém wu kho hang chi théng quan dy kién: 1a ma dja diém cia kho ngoai quan; a diém xép hang: Noi xép hang héa Jén phwrong tign van tai tai nude xudt khdu (cita khdu xudt). Trudng hop hang xuét kho ngoai quan vo khu phi thué quan thi nh4p ZZZZZ va tén khu phi thué quan; ~ Phin loai hinh thite héa don: Trudng hop khéng c6 héa don chon Ching tir thay thé héa don (mé B). Nguoi Khai ty Igp chting tir thay thé ha don theo tri gid 16 hang trén hop ddng da ky va Khai bdo vio céc chi tiéu o6 lién quan. ~ Dja dim dich cho van chuyén bao thué: Ma dia diém cita cita khdu xudt 9i ho&e ma dja siém cda khu phi thué quan (tham khdo bang ma dja diém luu gitt hang héa chi théng quan trén Website www.customs.gov.vn); 4) Thi tyc hai quan d4i véi hang hod tir kho ngoai quan nhap khdu vao noi dia: d1) Ngudi nhap khdu thyc hign thi tue nh§p khdu theo loai hinh trong img, sau d6 chi kho ngoai quan thyc hign thi tuc xudt kho ngoai quan. 2) Khi Khai thi tye xudt kho ngogi quan va thi tue nhgp khéu liu J: - Newbi nhap Khu khi thyc hign thi tuc nhép khéu phai khai ma higu phuong thiic van chuyén Ia “9"; dia diém luu kho hang ché théng quan dy kién 14 kho ngoai quan. - Khi lam tha tye xuét kho khai béo mé higu phuong thtte van chuyén Ja “9”; mai dia iém Juu Kho dy kién ché théng quan JA ma dja diém kho ngoai quan; dia diém nhfn hang cudi cing: 6 1 — dé tréng, 6 2 - ghi tén Céng ty nhap khdu; - Ghi s6 t& khai nh§p khdu vao 6 “Phan ghi chit” trén té khai. e) Thiltuc van chuyén hang hod tir kho ngoai quan nay sang kho ngogi quan khée trén Jan thé Vigt Nam el) Chi cuc Hai quan Kho ngoai quan xudt hang lam thi tye hai quan xuét Kho nhu huéng, din tgi diém o myo nay. Luu ¥: khi Khai thil tue xuat kho, ngudi chai bai quan|khai diém dich cho van chuyén bao thué Ja kho ngoai quan noi giti hang dén. | 2) Chi cc Hai quan nhp kho ngoai quan lam thi tue nhép kho nhu huéng dan tai diém a muc nay. Luu y: Khi khai tho tue nhép kho, ngudi Khai hai quan kh6ng phai khai diém dich cho vén chuyén bao thué. Dia diém hu kho hang cha théng quan dy kién Ia kho ngoai quan noi hang héa nhap kho. 8) Quin IY hai quan di véi hang héa gi kho ngoei quan gl) Vige quin ly hai quan déi véi hang hod gti kho ngoai quan thye hién theo quy dinh|tai khoan 9 Diéu 59 Théng tw sb 128/2013/TT-BTC. g2) Gidm sat hang héa: DSi véi hing héa di chuyén tix khu vue giém sat bai quan dén/kho ngoai quan va nguge lai: Chi cuc Hai quan noi hang héa chuyén di thytc hign nghigp vu BOA, Chi cyc Hai quan noi hang chuyén dén thy hién nghigp vy BIA. Thy hién viée niém phong hang héa va lép Bién ban ban giao. Mau Bign ban ban giao theo huéng dan tai Phy lye I Cong van 4177/TCHQ-YNACCS ngay 18/4/2014. Chi cuc Hai quan noi hang chuyén di c6 trich nhigm theo d6i hang van chuyén dén dich. Trong trudng hop qué thoi han ma hang ha chua dén dich, Chi cuc Hai quan noi hang chuyén di va Chi cuc Hai quan noi hang dén 06 trach nhiém phéi hop truy tim hang héa. 9, Thi tue hai quan dign tr dbi v6i hang héa xudt khdu dua vio kho CFS a) Khi thuc hién thi tue xudt khdu hang héa dua vao kho CFS thi khai dja 10diém xép hang va diém dich cia van chuyén bao thué 14 Kho CFS. b) Trach nhiém cia chti kho CFS: Ding ky td Khai van chuyén d§c lap cho céc 16 hang xudt khdu déng chung 01 container tai Chi cyc Hai quan quan ly kho CFS 4é van chuyén hang héa ra cita khéu xuét hang. Céc ty khai xuat khau duge Khai béo tai tiéu chi st 1 Khai xudt kh4u trén t8 hai van chuyén nay (khong chuyén cde ty Khai xudt khdu ra cia khéu xuat). ¢) Trach nhiém cia Chi cye Hai quan quan ly kho CFS - Thue hién thi tuc hai quan dign tir d6i voi To khai van chuyén dc lap theo ding quy dinh tai Muc 1 Phdn VIII quy trinh ban hinh kém theo Quyét dinh 988/QD-TCHQ. _ = Chi cue Hai quan quin ly kho CFS cin ci théng tin hang da dén cira khdu xudt thyre té tran Hé thong VNACCS/VCIS (théng qua nghiép vy ITF) va t khai van chuyén 4é xéc nhan hing qua khu vue giém sat hai quan cho cac 5 Khai tong img. ) Trach nhiém ctta Chi cye Hai quan cita khéu xudt ‘Thuyc hién thi tuc hai quan dién ti d6i voi To Khai van chuyén dc lap theo ding quy dinh tai Muc 1 Phan VII quy trinh ban hanh kém theo Quyet dinh 988/QD-TCHQ. 10. Thi tue hai quan 44i véi hang héa khai béo van chuyén dc lap a) Nguyén tie thyc hign: Chi thuc hién khi Chi cue Hai quan quan ly khu vue lun gitt hang héa noi van chuyén di va Chi cuc Hai quan quan ly khu vue lun gift hing héa noi van chuyén én da trién khai Hé théng VNACCS/VCIS. b) Cac truéng hgp khai bao van chuyén d6c lap - Hang héa van chuyén tir ofa khdu dén CFS va nguge lai (tri trudng hop kho CFS nim trong cing khu vue cita khau). - Hang héa luan chuyén gitta cée DNCX khong cing mét KCX nhung cde DNCX nay thuéc mét tap doin hay mOt hé théng cng ty ma Iya chon khong lam tha tue hai quan. - Truéng hop hang héa xuét khéu dé hon thanh thi tue hai quan dua vao khu vue gidm sét tai cita khdu xudt ma thay d6i cita khéu xuat hang. Cac truéng hop khéc quy dinh tai Diéu 33 Théng tw 22/2014/TT-BIC ngudi khai hai quan duge Iya chon thyc hién khai béo vén chuyén dc lap hoe Khai béo van chuyén két hop. Nhting ma loai hinh khai bao van chuyén két hop duge quy dinh tai céng vin 3283/TCHQ-GSQL ngay 31/3/2014 (tai chi titu CD: Khai bao g6p). c) Hd so hai quan: theo quy dinh tai khoin 4 Digu 33 Théng tr 22/2014/TT-BTC. Trung hgp khdng cé héa don thuong mai, phai c6 chitng tir chimg minh (hop déng van chuyén, chimg tir van tai...) vé tri gid 16 hang dé W| thay thé hoa gon thuong mai. 4) Thit tuo thye hin: theo tinh tu thd tue quy dinh tai Mye 1 Phin VI Quy trinh ban hanh kém theo Quyét dinh 988/QD-TCHQ. 11. Xée nhén trén ban in Té khai hang héa xuét khdu, nhap kbau Co quan Hii quan chi tién hanh xée nhén trén ban in To khai hing héa xudt khdu, hap khdu (trir thong tin chi tiét timg dong hang) theo ding cdc trudng hop quy dinh tai Thong tu 22/2014/TT-BTC va Quyét dinh 988/QD- TCHQ cho dén khi cé van ban huéng din méi. Ngudi|khai hai quan chuyén d6i Te khai hang hoa xuat khdu, nhap khau dign ti duge co quan Hai quan gii vé Hé théng Khai bao ola ngudi Khai hai quan thanh chimg tir gidy theo ding quy inh tgi Nghj dinh 27/2007/ND-CP va ‘Théng tu 78/2008/TT-BTC 4é xuat trin, nop cho co quan khéc ¢6 lién quan dn hoat d6ng xudt khdu, nhap khdu khi cé yéu cdu. 12. Khi xuét khdu san pha gia c6ng, trudmg hop sin phdm gia cong o6 str dung nguyén vat liéu tu cung img mua tai Viét Nam thi thyc hién nhu sau: a) Ngudi khai hai quan: - Thire hign Khai béo thong tin vé nguyén vat ligu ty cung ‘mg va tinh thé xudt khdu 6) véi nguyén ligu tu cung ting 6 thué xuat khau trén mau Phu lye To khai hang héa xuat khdu ban hanh theo Théng tu 15/2012/TT-BTC ngay 8/2/2014. ~ Gili Phy luc To Khai hang héa xudt khdu bing t@p tin dink kém dén He théng VNACCS théng qua nghiép va HYS, ding thoi nop ban gidy Phy luc Te Khai hang héa xudt khdu tai Chi cuc hai quan noi dang ky t8 khai b) Chi/cuc Hai quan noi ding ky td khai cn cit vao théng tin tinh thud ¢ To khai hang hoa xudt khau 48 c&p nhat thong tin vao Hé théng Ké ip trung. 1. Khai tiéu chf “Sé Iugng” trén timg dong hang (Tién cht 1.83 46i véi Ta khai hang héa nhap khéu va tiéu chi 2.72 adi véi To Khai hang héa xudt Khau) ‘Trudmg hop s6 long thye té cla hang héa cé sé ky ty vugt qua 02 36 sau du thép phan, ngudi Khai bai quan thuc hién Jam trdn $6 thinh 02 s6 sau déu thap phan 48 |thyc hién khai bio. $6 long thuc té khai bao tai tiéu chi “M6 ta hang héa” trén Td khai hang héa xudt khdu, nhap khau. 14. Xéc nhan hang qua khu vye gidm sat a) Tiép theo céng van 4415/TCHQ-VNACCS ngay 23/4/2014, 48 day nhanh hon nita viée xéo nhdn hang qua khu vy gidm sét, Téng cuc Hai quan huéng din bd sung nhw sau: al) Theo 48 nghj cita ngudi khai hai quan, c6ng chite bude 4 in ty khai hang héa xudt khdu, nhap khdu (trir théng tin chi tiét timg dong hang), déng dau 12xée nhén theo mdu d4u tong tmg quy dinh tai Phy uc kém theo Quyét dinh 988/QD-TCHQ, ky tén, dong déu céng chite vao géc trén cling bén phai ciia trang dau tién cia To khai in, Tritong hop hang héa nhap khau van chuyén bang container, in Bang ké s6 hiéu container dinh kém td khai va dong déu giép lai Ta khai va Bang ké in giao ngudi khai hai quan xudt trinh tai khu vyc giém hai quan. a2) Chi cuc truéng Chi cuc Hai quan noi cé dia diém giém sat quyét dinh viée chuyén sang 2t-lY-tha cong khau gidm sét khi Hé théng e-Customs gap su cé khong thé the hién ngay viée x4c nhan hang qua khu vuc giém sét trén Hé théng hod viéc truy xuat chite ning x4c nhan hang qua khu vyc gidm sat trén HE théng e-Customs qué 5 phit ma khéng thyc hién duge va huéng din thyc hién nhu sau: Neudi khai hai quan tryc tiép mang hé so d&n BG phn gidm sat céng khu vue giém sat dé thuc hign thi tye xéc nhén hang qua khu vyc gidm sét. Céng chite gidm sat céng khu vuc gidm sét hai quan cén ct To khai hang héa xudt khdu, nhap khdu va Bang ké s6 higu container (néu c6) ¢6 x4e nhan cia Chi cye Hai quan noi ding ky ti khai, céc chim tir theo ding quy dinh tai diém a khoan 2 Diéu 31 Théng tu 22/2014/TT-BTC va huéng dan tai céc Quyét dinh 2408/QD-TCHQ, Quyét dinh 148/QD-TCHQ, Quyét dinh 149/QD-TCHQ, Quyét dinh 2428/QD-TCHQ dé xéo nhén hang héa qua khu vuc gidm sat. Cong chige gidm sat duge giao nhiém vy lap s6 theo doi hang héa a qua khu vue gid sdt hai quan chuyén Van phéng Déi gidm sat theo doi. Sau khi Hé théng e-Customs hoat d6ng én dinh va thong suét, Van phong Doi gidm sét cap nhat ngay théng tin hang héa da qua khu vue giém st vao Hé théng, b) Khi xéc nhan hang qua khu vue giém sét céng chite hai quan déng déu xée nhan “Hang 4a qua khu vue giém sét” theo mu s6 6 Phy Iyc ban hanh kém theo Quyét dinh 988/QD-TCHQ ngay 28/3/2014, ky tén, déng dau céng chite vao g6c trén cing bén phai trang dau tién To Khai hang héa xuat khau, np khéu. c) Cham nht 01 gid dé tir khi tiép nhan hé so do ngudi khai hai quan chuyén d&n, c6ng chite hai quan giém sét phai hoin thanh viée xée nhfn hang qua khu vue gidm sat. ) Chi cue truéng Chi cye Hai quan noi quan ly dia diém giém sat 06 trach nhiém bé tri dti cén b6 cé ning lye thue hién céng tdc gidm sat theo hung din tai cng vin nay dam bao 24 gid trong ngay va 7 ngay trong tuan. 15. Vide lap Bién’bén ban giao déi véi hang héa xudt khéu, nh@p khau due phép chuyén ctta kha theo quy dinh tai Diu 18 Nehi dinh 154/2005/ND-CP Cao trong hgp phat lap Bién ban ban giao déi véi hang héa xudt khdu, nhap khdu thyc hién theo; ding quy dinh tai khoan 9 Diéu 61 Thong tw 128/2013/TT-BTC va diém 2. céng van 1767/BTC-TCHQ ngay 11/2/2014. Mau Bién ban ban giao thye hién theo mAu quy djnh tai Phy Iye II ban hanh kém theo 13| cng vin 4177/TCHQ-VNACCS ngty 18/4/2014. ‘Theo d6, cdc trudng hop khéng phai lap Bién ban ban giao bao gdm: - Hang héa xudt khdu thuge d6i tuong mién kiém tra thuc té ma doanh nghigp tp két hing héa xudt khéu tai kho, bai cia doanh nghiép theo quy dink tai diém 2 céng vin 1767/BTC-TCHQ ngay 11/2/2014. - Hang h6a nhap khdu thuée 46i tuong mién kiém tra thyc té hang héa. 16. The hién thi tue xudt khdu, nhap khdu tai ch déi voi doanh nghigp wu tién ‘Thye hign khodn 2 Diéu 20 Thong tw 86/2013/TT-BIC ney 27/6/2013 cho phép doanh nghiép wu tién khi thyc hign thi tyc hai quan dign tir theo Théng tu 22/2014/TT-BTC duge Khai tt khai nhp khéu tai ché tuong img voi nbiéu te Khai xudt khdu tai ché ciia cde ddi téc theo ding nguyén tc xuat khdu thye hign. true, nhap khdu thyc hién sau. Khi kbai béo t@ Khai nhgp khdu tai ché, doanh nghiép wu tién phai ghi nan cdc ta khai xudt khdu tai ché tai “Phan ghi chi” trén To Khai hang héa nhap khdu. 17. Kigm tra thyre t§ hang héa tai Chi cuc Hai quan cita khau Can ot khoan 2 Didu 1 Théng tu 22/2014/TT-BTC va Diéu 19 Thong tw 196/2012/TT-BTC, Chi cue Hai quan ctta khéu thyc hign vie kiém tra thye 18 hang héa d6i véi cdc truémg hgp quy dinh tai khoan 2 Diéu 19 Théng wr 196/2012/TT-BTC. Thu tue thyc hign kiém tra thuc té hing héa tai Chi cue Hai quan ctta khau thye hign theo quy dinh tai diém 7 céng vin 3609/TCHQ-VNACCS ngay 4/4/2014. 18. Kinh doanh tam nh§p - tdi xudt xing dau ‘Tho tye kinh doanh tam nhép ~ tai xudt xing dau thye hign theo quy. dinh tai Chuong Ill Thong tr 139/2013/TT-BTC ngay 09/10/2013 ciia BQ Tai chinh va doanh nghigp kink doanh xing dau tam nap ~ tai xuat khi t4i xuat c6 thé sir dung nguén xing dau cing chiing loai véi.ngun xéng tam nhép trong hé théng kho néi dja cla minh. Trong truéng hop nay khi khai thi tuc hai quan dign tir khéng yéu cu doanh nghiép phai khai béo thi tue van chuyén. Téng eve Hai quan théng bao 48 cdc Cyc Hai quan tinh, thnh phé biét va hung dn ngudi Khai hai quan thye hign/.yy~ Noi nkan: = Nhu trén; ~ Lan: VT,.VNACCS (05b). a cyc TRUONG