bq tai chinh long hoa xa 1191 cho nghia v1et nam … 14 - 2015.btc.pdf · giam dinh hang hoa la...

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.BQ TAI CHINH LONG HOA XA 1191 CHO NGHIA V1ET NAM Doc lap - Tir Do - Hanh Phiic S6: 14 /2015/TT-BTC Ha Ni, a ngay 30 thong 01 nom 2015 eve HAI QUAN TINH DAR LAK Chuyen: S6" 4450 A 13 -03- 2015 Agkig 37.k.ph THONG lir an loci hang Wm, phan tich cue phan loci hang boa; phan Liu h 6 scitich 43'.kient tra chat laying, ki&n tra an than thtrc pham cioi vifri hang hoa xuat khan, nhap khan Can cat. Luat Hai quan so 54/2014/QH13 ngay 23 thong 6 nom 2014; Can cit. Luat Queen ly thue so 78/2006/QH11 ngay 29 thong 11 nom 2006 va Luat sera doi, ba sung mat so ddu cua Ludt qucin ly thul so 21/2012/QH13 et 2012; Can car Luat Thul xu at khgu, thul nhap khgu so 45/2005/QH11 ngay 14 tilting 6 nom 2005; Can ca. Luat Thutmg mgi so 36/2005/QH11 ngay 14 thcing 6 nom 2005; Can cit. Luat Chgt luvrig san ph gm, hang hoa so 05/2007/QH12 ngay 21 thing 11 nom 2007; Can cit. Luat An toan thzrc phgm so 55/2010/QHI2 ngay 17 thong 6 nom 2010; Can car Nghi dinh se. 08/2015/ND-CP ngay 21 thcing 01 nom 2015 cna Chinh phlt Quy dinh chi tilt va bin phap thi hank Luat Hai quan ve thee tyc hOi quan, kilm tra, glom sat, kilm soot hal quan; Can car Nghi dinh so 83/20I3/ND-CP ngay '22 thcing 7 nom 2013 ceta Chinh phis quy dinh chi tilt thi hank mat so ddu cna Luat Queen b> thul va Luat Sera doi, bo sung mat so didu cita Luat Quay? b5 thul; Can car Nghi dinh so 91/2014/ND-CP ngay 01 thong 10 nom 2014 cna Chinh pith sera doi, bee sung mat so: ddu tai cac Nghi Meth quy dinh ve thul; Can car Nghi dinh so 87/2010/ND-CP ngay 13 thong 8 nom 2010 cna Chinh phit quy dinh chi tilt thi hanh mat so ddu cna Luat Thul xugt khgu, thul nhap khgu; Can car Nghi dinh 20/2006/ND-CP ngay 20 thong 02 nom 2006 cna Chinh phit quy dinh chi tilt Luat Thtrang mgi vl kink doanh dick vu giant dinh thtrang 772(24'

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.BQ TAI CHINH LONG HOA XA 1191 CHO NGHIA V1ET NAM Doc lap - Tir Do - Hanh Phiic

S6: 14 /2015/TT-BTC Ha Ni,a ngay 30 thong 01 nom 2015 eve HAI QUAN TINH DAR LAK

Chuyen:

S6" 4450 A

13 -03- 2015

Agkig 37.k.ph

THONG lir

an loci hang Wm, phan tich cue phan loci hang boa; phan Liu h6scitich 43'.kient tra chat laying, ki&n tra an than thtrc pham cioi vifri hang hoa

xuat khan, nhap khan

Can cat. Luat Hai quan so 54/2014/QH13 ngay 23 thong 6 nom 2014;

Can cit. Luat Queen ly thue so 78/2006/QH11 ngay 29 thong 11 nom 2006 va Luat sera doi, ba sung mat so ddu cua Ludt qucin ly thul so 21/2012/QH13 et 2012;

Can car Luat Thul xu at khgu, thul nhap khgu so 45/2005/QH11 ngay 14 tilting 6 nom 2005;

Can ca. Luat Thutmg mgi so 36/2005/QH11 ngay 14 thcing 6 nom 2005;

Can cit. Luat Chgt luvrig san ph gm, hang hoa so 05/2007/QH12 ngay 21 thing 11 nom 2007;

Can cit. Luat An toan thzrc phgm so 55/2010/QHI2 ngay 17 thong 6 nom 2010;

Can car Nghi dinh se. 08/2015/ND-CP ngay 21 thcing 01 nom 2015 cna Chinh phlt Quy dinh chi tilt va bin phap thi hank Luat Hai quan ve thee tyc hOi quan, kilm tra, glom sat, kilm soot hal quan;

Can car Nghi dinh so 83/20I3/ND-CP ngay '22 thcing 7 nom 2013 ceta Chinh phis quy dinh chi tilt thi hank mat so ddu cna Luat Queen b> thul va Luat Sera doi, bo sung mat so didu cita Luat Quay? b5 thul;

Can car Nghi dinh so 91/2014/ND-CP ngay 01 thong 10 nom 2014 cna Chinh pith sera doi, bee sung mat so: ddu tai cac Nghi Meth quy dinh ve thul;

Can car Nghi dinh so 87/2010/ND-CP ngay 13 thong 8 nom 2010 cna Chinh phit quy dinh chi tilt thi hanh mat so ddu cna Luat Thul xugt khgu, thul nhap khgu;

Can car Nghi dinh 20/2006/ND-CP ngay 20 thong 02 nom 2006 cna Chinh phit quy dinh chi tilt Luat Thtrang mgi vl kink doanh dick vu giant dinh thtrang 772(24'

Can ct? Nghi Binh so 132/2008/ND-CP ngay 31 thong 12 nom 2008 cita Chinh phY quy dinh chi tit thi hanh mat so cli&c cna Ludt Chat lteceng son phdtn, hang hda;

Can cit. Nghi dinh so 38/2012/NB-CP ngay 25 thong 4 nom 2012 dux Chinh phi( quy dinh chi tiect thi hanh mat so didu cita Ludt An toan thuc phcim;

Can tie Nghi dinh so 215/2013/ND-CP ngay 23 thong 12 nom 2013 czia. Chinh phic quy dinh chtrec nang, nhiem vy, qtelen hgn va ca cdu to chilec cilia Bo Tai chinh;

Thtec hien Quye't clinh so 49/QD-CTN ngity 06 thcing 3 nom 1998 cua ChU tich nu& Cong hoa xd hai chit nghIa Viet Nam v'e viec Viet Nam tham gia Cdng tear Quac td vd He thong hai hoa ma to va ma hoci hang hod;

Thyt hien Nghi dinh tine quy dinh viec thus hien Danh myc thud quan hai hoa ASEAN;

Xet de ngh, cna Ting cyc truing Tdng cyc Hai quan, BO truing Bo Tai chinh ban hanh Thong to hteeeng don v:e phdn loci hang

Ma, phdn tich cid phan loci hang hda; phan tich der kidm tra chdt luting, kierm tra an toan thuc phdm doi vii hang hoa xucit khciu, nhdp khdu nine sau:

Muc 1

QUY MINH CHUNG

Dieu 1. Phym vi dieu chinh va doi tuvng tip dyng 1. Thong tir nay hugng ddn viec phan loai hang hga, sir dung kat qua phan

tich de phan loai hang Me, sir dung kat qua phan tich de kiam tra chat luting, kiam tra an toan thuc pham dal voi hang hga xudt khdu, nhap khdu;

2. Nguoi khai hai quan, cc quan hai quan, cong chirc hoi quan va cac to chirc, ca nhan khac khi thuc hien cac cong viec co lien quan den phari loai hang hga, thuc hien kiam tra chat luting, kiam tra an toan thuc phdm hang hoa xuat khdu, nhap khAu la doi tugng thgc hien Thong tu nay.

Dieu 2. Giai thich tir age

Trong Thong tu nay, cac tit nga dual day dugc hiau nhu sau:

1. Cong icor Quac td ve He thong hai hoa mo to va ma hod hang hoa (International Convention on the Harmonized Commodity Description and Coding System) (ggi tat la Cong lige HS) la Cong trot do HOi dOng hop tic Hai quan, nay ggi la TO chile Hai quan,Tha gigi (WCO) thong qua ngay 14 thing 6 nom 1983 tai Bruxelles, Vuong quOc Bi ye "He thong hai hoa m6 to va ma hoa hang boa".

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2. He thong hai hat mo to va ma hoci hang hoa caa TO char Hai quan The giai (sau day goi tat la IM thong HS), la 114 thong bao gam danh muc nhiing nhOm hang, phan nhom hang ding cac ma s6 c6 lion quan, chit giE phap lY Phan, Chuong, Phan item va cac Quy tac ding quat

3. Danh muc hai hoa mo to va ma hoci hang hoa caa TO char Hai quan ThO giai (sau day goi tat la Danh muc 118) la danh muc nhang nhom hang (ma 4 chit so), phan nh6m hang (ma 6 chit so), chit giai phap 132 Phan, Chuang, Ph/an nh6m dugc sap xep mot cach c6 he th6ng Ong ved ten, mo to va ma sac hang hoa.

4. Quy tac tang quat la cac quy tac chung de giai thich He thong HS nham phan loai hang hod vao mot nh6m, phan nhom nhat dinh.

5. Chu giai ph/1p 19 la Elting not dung giai thich cac phan, chuong va phan nit dugc gan kem a dau cac Phan, Chuang dm danh muc HS.

6. Danh muc thul quan hai hoa ASEAN (sau day .ggi tat la Danh rime AHTN) la danh nine hang hoa cita cac ntrac ASEAN, duce xay dung tren co so He thong HS dm T6 chirc Hai quan The giai.

7. Phan tich hang hoa la viec cac to chirc chuyen mon nghiep vu cua ca quan hai quan phan tich mau hang hoa xuat khau, nhap khan bang may mac, thiet bi k57' thuat a xac dinh:

a) Thanh phan, eau tao, tinh chat 1Y, h6a, ding dung lam ca ser phan loai hang h6a theo Danh muc hang Um xuat khk, nhap khau Viet Nam;

b) Cac fiat chuan chat luting hang h6a theo tieu chuan qu6c gia do cac ca quan quan lY nha ntrac ban hanh hoac tieu chuan quac to de kiem tra chuyen nganh (kiem tra chat luting, kiem tra an town thgc pham) lam can ea quyet dinh thong quan hang hoa.

8. Giam dinh hang hoa la viec CO quan hai quan trung Can giam dinh tai cac to chirc giam dinh theo quy dinh cita phap luat de phan tich, xac dinh tau tao, thanh phan, tinh chat 1Y, hoa, tong dung cua hang hoa. theo yeu can cita ca quan hai quan a xac dinh ten hang, tip ma so hang him xuat khau, nhap khau.

Dieu 3. Phan tich a phan loai hang hoa

1. Truang hop co quan hai quan khong du ca sos de xac dinh tinh chinh xac viec phan loai hang hoa cua ngueri khai hai quan thi that hien phan tich de phan loai hang h6a.

2. Truang hop ca quan hai quan khong dit dieu kien that hien phan tich hang h6a thi sir dung dich vu giam dinh cua cac to chirc giant dinh theo quy dinh cua phap Mat ve dich vu giam dinh thuong mai de lam ca set that hien.

3. DO phan loai hang hoa, ngued khai hai quan co the sit dung cac dich vu giant dinh hang hoa cua cac to chirc giam dinh theo quy dinh cua phap luat hoac co so du lieu ye Danh muc hang h6a xuat khau, nhap khau Viet Nam de xac dinh

cac thong tin ve thanh phan, tinh chat ly, hoa, tinh nang, ding dung dm hang h6a xuat khau, nhap khau.

Mtn 2 PHAN LOA1 HANG BOA

Dieu 4. Nguyen tic phfin 1oyi hang hoa

1. Met m@ hang chi c6 mOt ma s6 duy nhat theo Danh awe hang hcia xuat khau, nhap khau Viet Nam.

2. Kin phan loai hang hod xuat khau, nhap khan, phai tuan

a) Dien 26 Luat Hai quan se) 54/2014/QH13 ngay 23/6/2014;

b) Dieu 16 Ngh1 dinh s6 08/2015/ND-CP ngay15/1/2015 cita Chinh phit quy dinh chi ti& va bien phap thi hanh that Hai quan va thil tic hai quan, kiem tra giarn sat, hem sok hai quan;

c) Cac fled dung huOng clan tai Th8ng to nay.

Dieu 5. Sir dyng ket qua phfin 1o31

1. KM qua phan loai hang h6a dirge sir dung de ap dung chinh skit quan 15f hang h6a tren ca so thyc hien quy dinh ve dieu kien, thir Mc, ho sa Op dung tad Danh mate hang h6a cam xuat khau, tam ngimg xuat khau; Danh muc hang hoa cam nhap khau, tam ngimg nhap khau; Danh tulle hang hod xuat khau, nhap khan theo giay phep cua ca quan nha nuefc co tham quyen; Danh muc hang boa thu0c doi tuong kiem tra chuyen nganh c6 hieu lye tai then diem dung ky to khai.

2. Ket qua phan loai hang h6a dirge sir dung a ap dung muc thuS cled veri mOt mat hang troll ca s& thyc hien quy dinh tai cac Bieu thus ap dung dei vOi hang hoa xuat khau, nhap khau c6 hieu lye tai thati diem dung ky to khai va dieu kien, thu tire, h6 scr de dirge ap dung mire thuS quy dinh tai cac van ban quy pham phap luat ye thus doi vied hang h6a xuat khau, nhap khau.

Dieu 6. Phfin loai, ap dyng murc thus del yen met sof, truirng him die bi10

1. Trubng hop thyc hien phan loai hang boa theo quy dinh tai Dieu 4 Thong to nay nhung chtra xac dinh dirge ma s6 duy nhat theo Danh muc hang hoa xuat khau, nhap khan Viet Nam thi sir dung cac tai lieu sau:

a) Chit giai chi tiAt Danh mite HS;

b) Tuyen tap 5, kien phan loai cua WCO;

c) Chia giai b6 sung Danh rave AtITN;

d) Co so du lieu ve Danh muc hang h6a xuat khan, nhap khau Viet Nam.

, 2. Trtremg hop co sir khac biet ve mo to hang h6a tai Danh muc hang h6a xuat khau, nhap khau Viet Nam va me) to hang hoa theo Danh muc HS thi Op

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dung true tiep mo to hang h6a theo Danh mac HS de huong dan phan loai va xa 1Y: khieu nai theo nguyen tac ap dung quy dinh dm Dien uric quac tg.

, Tang cue Hai quan thuc hien ding khai cac tai khoan 1, khoan .2 Dieu nay tren trang thong tin dien to elm Tong cue Hai quan.

, 3. Trueing hop kin khac nhau phan loai hang h6a, ap dung mire thug' khi ap dung Danh Inge hang hoa xuat khan, nhap khau Viet Nam, tieu chuan

, chuyen nganh, Tai chinh thong nhat ved cac BO quail ly chuyen nganh lien quan xix 1Y.

4. Truerng hop Tang one truarng Tang cuc Hai quan, Bo throng BO Tai chinh va Thu tracing cac co quan hau quan khac ban harsh van ban sua doi, hu&ng dan phan loai, lam anh hugng tai qua trinh khai bao hai quan va ma so, mire thug va hieu qua cila boat dOng san xuat kinh doanh cua ngued khai hai quan, nguth nOp thug' thi thy° hien phan loai hang h6a, ap dung mire thug kg' tir ngay van ban sira dth huong dan phan loai co hieu luc phap luat theo quy dinh

Dieu 7. Phan loai may lien hqp ho4c to hqp may thuc cac Chuang 84, Chuang 85 va Chuang 90 cila Danh muc hang hoa xuat khan, nhap khan Viet Nam

1. Ngued khai hai quan nhap khau may lien hop (gam hai hay nhieu may) hoac to hgp may thuOc cac Chuang 84, Chuang 85 va Chuang 90 dm Danh mut hang Ma xuat khau, nhap khau Viet Nam duge lua chgn phan loai theo quy dinh tai Chit giai phap ly 3, 4, 5 Phan XVI dm Danh muc hang h6a xuat khan, nhap khan Viet Nam hoac phan loai theo tong may mac, thigt bi.

2. Truemg hap phan loai may lien hop hoac to hop may theo quy dinh tai Chu giai 3, 4, 5 Phan XVI cua Danh nine hang hoa xuat khan, nhap khau Viet Nam, khOng phan biet cac may d6 dugc nhap khan to nhiau ngu'On, ye ding chuyen hay nhiau chuyen, lam thii Arc tai mot hay nhiau cira khau khac nhau thi ngued khai hai quan, co quan hai quan thuc hien theo huong dan tai khoan 3, khoan 4 duad day.

3. Thir Arc thgc hien doc i voi nguth khai hai quan:

a) Nguth khai hai quan clang ky Danh nine may mac, thigt bi, sau day g9i tat la danh muc, bang phuong thirc dien -Cr (theo mau so 01/DICDMTB/2015, Phu luc ban harsh kem theo ThOng tu nay), kern theo 01 phieu theo dai tit lui (theo man so 02/PTDTL-DMTB/2015, Phu luc ban hanh kern theo Thong tu nay) tnrac khi nhap khan lo hang au tien tai Chi cuc hai quan not thuan tien nhat.

b) Tn.rong hop Danh nine da (tang ky nhung nguth khai hai quan can sira deii, bo sung thi ngugi khai hai quan nap Danh nine va phigu theo dal tra liti sira depi, bO sung cho Chi cuc hai quan dang kY: Danh mite truat tiled diem nhap khan hang hoa lan dau hoac truac thed diem nhap khan may mac thigt bi cho 10 hang

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tiep theo cep aira doi, ha' sung Danh muc.

c) Tnrong hop mat Danh muc va Phieu theo doi frit lui thi ngueri khai hai quan có van ban gin co quan hai quan not Tang ky Danh muc lan dau de nghi cap lai Danh muc; lap phi& theo doi trir till mai trong do to ke khai Ira chiu trach nhiem truec phap luat ve so to khai va s6 lugng may auk, thiet bi trong Danh muc da nhap khau girt co. quan hai quan not lam thu Arc nhap khau lo hang tier) theo.

4. Thit tuc thvc hien dOi voi co quan hai quan:

a) Khi flap nhan Danh muc:

a.1) Ngay sau khi nguori khai hai quan clang ky danh muc theo quy dinh tai diem a khoan 3 Dieu nay, Chi cue hai quan not ngtred khai hai quan (tang ky Danh muc dong then la Chi cue hai quan lam thir tuc nhap khau co tech nhiem tiep nhan, lap so theo doi, dong dau xac nhan vao 02 ban Danh mine nhap khau va 01 ban phieu theo doi Viz lui (luu 01 ban chinh Danh muc, giao cho nguoi khai hai quan 01 ban chinh Danh rave kern 01 ban chinh phieu theo dal frit thvc hien phan loai va frit lui theo huong dan tai diem b clued day.

Truang hop nguad khai hai quan lam thii tuc nhap khan tai Chi cue Hai quan khac voi Chi cue Hai quan clang ky Danh muc thi Chi cue Hai quan nui lam thu tuc nhap khau -dap nhan Danh muc kern phieu theo doi trix lin do ngueri khai hai quan clang k9; thoc hien phan loaf va tit lui theo huong dan tai diem b duoi day.

a.2) Truarng hop ngued khai hai quan can thay doi, ba sung Danh muc va • Phieu theo doi trir lui thi Chi cuc hai quan nai ngueri khai hai quan clang ky Danh mine co trach nhiem kiem tra, lap phieu theo doi, dong dau xac nhan vao 02 ban Danh muc can thay doi, bo sung va 01 ban phieu theo doi frit lei can thay d6i, b6 sung (luu 01 ban chinh Danh muc, giao ngueri khai hai quan 01 ban chinh Danh muc kern 01 ban chinh phieu theo trir lid a xuat trinh cho ea quan hai quan not lam thu tue nhap khau hang Ma thvc hien khi lam thu tue hai quan cho hang hoa thvc t6 nhap khau) theo quy dinh.

a.3) Truerng hop ngued khai hai quan mat Danh muc va Phieu theo del trix teen co so de nghi caa ngued khai hai quan, Chi cue haf quan not ngueri khai

hai quan danglc9 Danh muc clang thed la Chi eve hai quan lam thu Ate nhap khan hem tra cu the va cap lai Danh mix; kiem tra cac nOi dung to ke khai tren Phieu theo del tit iai mei do ngueri khai haf quan lap, &Si chieu voi cac.thong tin tren he thong cua Hai quan xac nhan Phi6u theo doi tra liii the may m6c, thiet bi chua nhap khau.

Tnreng hop nguai khai hai quart lam thu tuc nhap khan tai Chi cue Hai quan Ichac voi Chi cue Hai quan 'Tang k9 Danh muc thi CM coc Hai quan nal lam

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thu tpc nhap khau lo hang flap theo tiap nhan Phiau theo doi tra Eli mai do ngued khai hai quan lap, thuc hien kiam tra, dai chiau va xac nhan Phiau theo del trir bm tucmg to nhu nQi dung huong dan dai van Chi cpc hai quan nai nguoi khai hai quan clang ky Danh myc, clang thbi la Chi eye hai quan lam thu tyc nhap khau.

b) Khi lam ilia tvc nhap khan: Ngoai thu tyc hai quan theo quy dinh, co quan hai quan can cu ho so hai quan, dai chiau ved phian theo d6i trix lui de trir lai nhang may m6c, thiet bi ngued khai had quan da thuc to nhap khan va kY xac nhan theo quy dinh. Lim 01 ban chyp Danh myc va phiau theo d'ai tra lud da thirc hien tra lud vao ha sa hai quan.

Het luting hang hod nhap khau ghi trong phiau theo doi trir lai, lanh dao Chi cyc Hai quan nai lam thu tyc cuai ding xac nhan "da nhap hat hang hoa theo danh myc len ban chinh phien theo doi trir lud cua ngued khai had quan luu 01 ban chyp, cap cho nguei khai hai quan 01 ban chyp va gin ban chinh den Chi cue Hai • quan nai cap phiau thee doi trir lai a thyc hien kiam tra hang hcia da thong quan theo quy dinh

Trirong hop Chi eye Hai quan Hap nhan (tang Icy danh myc clang theri la Chi cyc Had quan lam thu tyc nhap khan may m6c, thiet bi nhu da nen tai diem a.1 tren, sau khi lanh dao Chi cyc da xac nhan hat luting hang He nhap khau trong phiau theo d'Oi tra lai, Chi cyc luu ban chinh, cap cho ngued khai Hai quan 01 ban chyp, chuyan 01 ban chyp phian theo d'Oi tra lai kern he sa clang lcY danh myc da thuc hien kiam tra hang h6a da thong quan theo quy dinh

5. TnrOrng hop khai ba sung (nau co) thuc hiOn theo quy dinh caa 130 Tai chinh ve thu tyc hai quan; kiam tra, giam sat hai quan; thua xuAt 1(h/du, thua nhap khan va quan ly thua den vai hang Wm xuat khan, nhap khau;

6. Cac trueng hgp nhap khan may mac, thiet bi dang be, toan bt) truck day da dirge ca quan co tham quyen xac nhan may chinh, hang hoa thuc nhap dal dirge phan loai theo may chinh, phan can lad nhap khau throe tiap tyc thuc hien phan loai theo may chinh.

Dieu 8. Phin loii may mac, thiet bi Er ding chin lap rap hoic thin re/

1. Hang h6a la nhung may mac, thiet bi a clang chua lap rap hoac than red thuOng do you cau (long gad, bag quail hoac van chuyan thuc hien phan load theo quy tic 2a dm 6 (sau) quy tic tong quit giai thich He thong HS.

TryOng hop hang hoa dirge nhap khau to nhiau nguen, nhiau chuy'an, lam thu tuc tai mot hay nhiau cfra khan Ichac nhau thi ngued khai had quan, ca quan had quan thuc hien theo huong clan tai khoan 2, khoan 3 clued day.

2. Thu tyc thuc hien &Si vai ngubi khai hai quan:

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a) Nguari khai hai quan thuc hien (tang ky Danh muc cac chi tiet, linh kien rai caa may moo, thiet bi, sau day goi la Danh muc, bang phuong thirc dien to (theo mau s6 03/DMTBDKNK-TDTL/2015 Phu luc ban hanh kern theo Thong tu nay) kern theo 01 Phieu theo ded trir lni cac chi ti&, linh kien red dm may mOc, thiat bi (theo mau so 04/PTDTL-TBNC/2015, Phu hie ban hanh kern theo ThOng tu nay) truck khi nhap khaulo hang dan tien ved Chi cuc hai quan ncri thuan tien nhdt;

b) Trtrang hop Danh muc da dang k5r nhtmg can sira dai, ba sung cac chi tiet, linh kien red dm may mac, thiet bi thi nguai khai hai quan duce sira dth, b6 sung va nOp Danh muc, phieu theo dai trir liri sin dei, be sung cho Chi cue hai quan nth dang ky Danh muc truac thed diem nhap khan Ian dau hoac truer° thed diem nhap khan may mac thiet bi cho lo hang tiep theo co sira del, be sung Danh muc.

c) Truang hop mat Danh muc va Phieu theo doi hit lai cac chi filet, linh kien red oda may moo, thiet bi thi nguai khai hai quan thuc hien Wong to theo quy dinh tai diem c, khoan 3, Dieu 7 Thong tu nay.

3. Thu tuc thuc hien ded veld co quan hai quan:

a) Khi ti6p nhan Danh muc:

a.1) Ngay sau khi ngued khai hai quan dang ky Danh mix va. Phieu theo d5i tilt lizi, Chi cue hai quan not ngued khai hai quan dang ky Danh muc clang thin la Chi cue hai quan lam firth Ale nhap khan co trach nhiem flap nhan, lap phieu theo ded, dong clan xac nhan vao 02 ban Danh muc hang hoa nhap khAu va 01 ban phieu theo doi trir lai (1u-u 01 ban chinh Danh muc, giao cho ngued khai hai quan 01 ban chinh Danh muc kern 01 ban chinh phieu theo doi trir lai); thuc hien phan loai, tinh thug theo huOng dan tai khoan 1 Dieu nay va nix lui khi lam thil -Luc hai quan cho hang h6a thuc to nhap khan theo huOng dart tai 1116 b clued day.

Truer/1g hop, ngueri khai hai quan lam tho tuc nhap khau tai Chi cue Hai quan khac vOci Chi cue Hai quan dang ky danh mac thi Chi cue Hai quan not lam tha tuc nhap khau tiep nhan 01 ban chinh Danh muc kern 01 ban chinh phieu theo doi tilt lth; thuc hien phan loai, tinh thug theo huOng &An tai khoan 1 Dieu nay va thuc hien trir lui theo huong dart tai diem b duoi day.

a.2) Truemg h9p ngued khai hai quan can thay doi, bá sung Danh mix va Phieu theo dei tit lai the chi tiet, linh kien red cua may mac, thiet bi thi thus hien tucmg to theo quy dinh tai tiet diem a.2, khoan 4, Dieu 7 Thong tu nay.

a.3) Tnrang hop ngued khai hai quan mat Danh muc va Phieu theo dai trir lixi cac chi tiet, lnnh kien rai cila may moo, thiet bi: thuc hien Wang to theo quy dinh tai diem a.3, khoan 4, Dieu 7 Thong tu nay.

8

b) Khi lam thil tyc nhap khau: Ngoai thu Ate hai quan theo quy dinh, co quan hai quan can dr he so hai quan, dei chieu vori phieu theo del trir lid de trir lui cac chi tiet, linh kien red ngued khai hai quan da thuc to nhap khan va kY xac nhan theo quy dinh. Luu 01 ban chup Danh muc va phieu theo dOi trir 1-61 da thuc hien trir lui vao ha so hai quan.

Het luting hang h6a nhap khau ghi trong phieu theo did trix lui, lath dao Chi cpc hai quan not lam thil tyc cuai cimg xac nhan "da nhap hot hang hoa theo danh muc s6...." len ban chinh phieu theo dOi trir lui dm nguori khai hai quan va ltm 01 ban chup, cap cho ngual khai hai quan 01 ban chup va gin ban chinh den Chi cue Hai quan not cap phik theo del trir liui de thvc hien kiem tra hang hoa da th6ng quan theo quy dinh.

Truemg hop Chi cyc Hai quan tidp than clang ky Danh muc dung thai la Chi cyc Hai quan lam thu tyc n114 khan cac chi tik, link kin red nhu dal neu tai diem a.1 ten, sau khi lank dao Chi cyc da xac nhan het luting hang hoa nhap khau trong phi/en theo dal trir lid, Chi cuc km ban chinh, cap cho nguori khai Hai quan 01 ban chup, chuyen 01 ban chup phieu theo dOi trir lid kern ha so Bang Ic1 danh muc de thuc hien kiem tra hang hoa da th8ng quan theo quy dinh

4. Truerng hop khai ba sung (nOu co) thuc hien theo quy dinh dm BO Tai chinh ve thu tnc hai quan; kiem tra, giarn sat hai quan; thue xuat khan, thue nhap khau va quanlYthuO dOi voi hang h6a xuat khau, nhap khan.

Miele 3 PHAN TICH, GIAM DINEI DE PHAN LOAI HANG HOA; PHAN TICH DE KIEM TRA CHAT LUONG, KIEM TRA AN TOAN Tint PRAM

Dieu 9. He so yeu au phfin tich d phfin loaf

Co quan hai quan not c6 yeu cau phan tich hang hoa co trach nhiem lap va girl ha so yen cau phan tich; ho so gam:

1. Phiau yen cau phan tich kiem Bien ban lay mau hang h6a (theo mau so 05/PYCPT/2014 Phu lyc ban harsh kern Thong to nay).

2. Phieu ghi so, ngay van ban, chung tir thuOc ha sty hai quan lien quan den mau hang hoa.

3. ML hang hoa yeu eau phan tich.

Dieu 10. Milt hang hen xuat khfiu, nhfip khan phfin tich de phfin lo4i

1. Lay mau hang 116a a) Hang h6a xuat khau, nhap khau phai lay mau de phan tich theo quy Binh

tai Khoan 5 Dieu 29 Nghi dinh so 08/2015/ND-CP ngay 21/1/2015. Viec lay man

9

thgc hien theo phieu yeu can phan tich kiem Bien ban lay mau hang h6a (theo man so 05/PYCPT/2015 Phu hie ban hanh kern Thong to nay). Mau dirge lay to chinh lo hang can phan tich va mang tinh dai dien; phai du ve so lugng, khti lugng de phuc vu cho viec trung eau giam dinh hoac giai quy& khieu nai. Khi My mau phai c6 dai dien aim nguoi khai hai quan. Mau phai dirge cac ben kY xac nhan va niem phong. Khi ban giao mau phai et bien ban ban giao va kY xac nhan cim cac ben.

Twang hgp My mau nhtmg yang mat ngtrai khai hai quan, ca quan hai quan My man voi sr chimg kin dm ca quan nha tube tai khu vire eira khan, dai dien doanh nghiep van tai, doanh nghiep kinh doanh cang, kho bai va phai c6 lorT xac nhan elm cac ben chung kien.

b) St lugng mau: 02 mau.

Truerng hgp khong the My du so lugng mau thi My 01 mau va giri kern catalogue, hinh anh cua mau.

Throng hap ngued khai hai quan chi nhap khan 01 man thi khong thgc hien lay man.

c) Giao than man: Ca quan hai quan nai c6 yeu cau phan tich true flap giri matt. Trubng hgp ngueri khai hai quan dE ngh1 doge trgc -hap chuyen mau thi phai chiu tech nhiem ve tinh toan vet cim man va theri gian gui man.

Mau chi c6 gig tri phap lY khi con nguyen niem phong.

2. Ngued khai hai quan et trach nhiem xuat trinh hang hoa ca quan hai quan lay mau thgc hien phan tich.

3. Sir dung mau hang hoa:

a) Phan tich: ca quan hai quan tip nhan man (theo mau so 06/PTNYCPT/2015 Phu luc ban hanh kern Thong to nay) va thine hien phan tich;

b) Luu mau: trong thai han 120 ngay ke tin ngay ban hanh Th8ng boo ket qua phan loai tn:r nhang loai hang hoa doe biet nhu hang hoa a gay nguy hiem, hang h6a da bi bien chat hoac hang h6a khong the luu gift dirge trong thai gian tren.

Mau luu dirge sir dung khi nguai khai hai quan khong dang y vai ktt qua phan tich va de nghi tnmg eau giam dinh tai cac to chire c6 chirc nang theo quy dinh cita phap luat hoac giai quyet khieu nai.

c) Tra lai mau hang Me:

Truang hgp ngueri khai hai quan yeu cau tra lai mau *hi ca quan hai quan lap bien ban tra man cho ngired khai hai quan (theo mau se 07/BBTLMHH/2015) va khong chiu trach nhiem ve pham chat hang hoa doi voi nhftng man dirge tra lai do da chiu tac dong ciia qua trinh phan tich mau. Truang hgp tra lai man hang boa dang trong theri han luu mau theo quy dinh tai diem b khoan 3 Dieu

10

nay, nguoi khai hai quan da cong nhan ket qua phan tich thi kh6ng dugc khieu nai ye kat qua phan tich.

d) Hay mau hang hoa da phan tich:

Co quan hai quan tiny mau khi mau het hp km gift theo quy dinh; man hang hoa de gay nguy hiem; mau hang boa da bi bien chat hoac mau hang hoa khOng con kha nang Km gift. Quyet eh hay mau va bien ban hay mau dugc lull theo quy dinh ve lull gill ha so.

4. Tang cue tru&ng Tang cue Hai quan huong din ca the via quy trinh ICY thuat, chung tit doi vai viec lay mau, quyet dinh hay mau.

5. Tracing hop co quan hai quan gun mau trung cau giam dinh tai cac to chirc glom dinh thi lap ha so, thuc hien thir tuc girt mau giam dinh theo quy dinh cita phap War ve dich vu glom dinh thuong mai.

Dieu 11. Thong bao Wet qua phan loaf

1. Trong thin han khong qua 05 ngay lam viec, truing hop thin gian phan tich phu thugc thed gian do you cau quy trinh ky thuat phan tich thi khong qua 20 ngay lam viec ke to ngay tip nhan du h8 so va man phan tich, Tang cuc truang Tang cac Hai quan ban hanh Thong bao kat qua phan loai hang hoa (theo mau so 08/TBKQPL/2015 Phu lac ban hanh kern theo Thong to nay).

a) Truemg hop mau hang hoa cc') ket qua phan tich dap *rig nhOm tieu chi a.1 va a.3 hoac nhom tieu chi a.2 va a.3 dual, day, tired han thong ban kat qua phan tich kern ma so hang hoa khong qua 05 ngay lam viec, truing hop thed gian phan tich phu thu8c th&i. gian do yeu cau quy trinh ky thuat phan tich thi khong qua 10 ngay lam viec ke to ngay flap nhan du ha so va man phan tich:

a.1) Ten hang: Ten hang ket luan trong Thong bao ket qua phan tich theo cac tieu chi dm Danh mac hang hoa xulat khan., nhap khau Viet Nani giang vesi kat Juan tai mut "Ten ggi theo cau tao, cong dung" tai Thong bao ket qua phan loai caa Tang cue truang Tang cuc Hai quan da ban hanh truck day.

a.2) Ban chat hang h6a: Chung loai, thanh phan, cong dung dm hang hoa tai th8ng bao kat qua phan tich giang chfing loai, thanh phan, cong dung dia hang hoa tai Thong bao ket qua phan loai dm Tang cuc truer/1g Tang cuc Hai quan da ban hanh trutc day.

a.3) Ma so hang h6a: la ma so da neu tai Th8ng bao kat qua phan loai cua Tang cue tailing Tang cue Hai quan da ban hanh trtrec day.

b) Truing hop man hang h6a co kat qua phan tich khong thu8c truing hop neu tai diem a neu ten, thai han thong bao ket qua phan loai thuc hien theo quy dinh tai khoan 1 DiL nay.

11.

c) Tru&ng hop ha sa you cau phan tich c6 tir 02 mau hang hoa ter len, mau hang boa phut tap can phai co them th&i gian thi thai han phan tich, phan loai va th8ng bao kat qua phan loai cho ngueri khai hai quan dugc keo dai nhung khong qua 10 ngay lam viec.

2. Tnrang hop ca quan hai quan gun mau trung cau giam dinh tai cac to chirc giam dinh thi trong th&i han khong qua 05 ngay lam viec, throng hop mau hang hoa pluirc tap can c6 them th&i gian thi khong qua 08 ngay lam viec kg -lir ngay nhan dugc ket qua giam dinh hang h6a, Tang cuc twang Tang cvc Hai quan ban hanh Thong bao kat qua phan loai hang h6a (theo mau s6 08/TBKQPL/2015 Phu lvc ban hanh kern theo Thong to nay).

Doi vori mau hang hoa co kat qua giam dinh thuec pham vi quy dinh tai diem a khoan 1 Dieu nay thi th&i han thong bao kat qua phan tich kern ma so hang h6a khong qua 05 ngay lam viec ke tiz ngay nhan dirge k'at qua giam dinh hang h6a.

3. Thong bao kat qua phan loai cila Tang cvc trueng Tang clic Hai quan la co s& de xac dinh mire thug, thvc hien chinh sach quan 1ST hang hoa; dugc cap nhat vao,ca ser di! lieu dm co quan hai quan va ding khai trail trang thong tin then tit' dm Tong cvc Hai quan.

4. Tru&ng hop ngueri khai hai quan khong Bong y voi kat qua phan loai hang lina. dm Tang cue trueng Tang cvc Hai quan thi thvc hien Ithiau nai theo Luat Khigu nai hoac trung eau giam dinh theo quy dinh tai Dieu 30 Nghi dinh so 08/2015/ND-CP ngay 21 thang 01 nam 2015 dm Chinh pha.

Dieu 12. HO' sif va mau hang hoa phfin tich d kiem tra chfit luting, kiem tra an toan thgc pham

• H6 so yeu can phan tich va mau hang h6a thvc hien theo cac quy dinh va huong dan cila the BO quail 132 chuyen nganh va ham tra chat luting, kiem tra an toan thvc pham.

Dieu 13. Phan tich d kiem tra chat Luang, kiem tra an toan thgc phfim 1. Tru&ng hap BQ quail ly nha nu& chuyen nganh giao nhiem vv, chi dinh

cho co quan hai quan thvc hien viec kiem tra chat luting, kiem tra an toan thvc pham thi co quan hai quan can dr cac diau kien, tieu chuan do cac co quan quan 15/ nha ntrec ban hanh de" thvc hien phan tich hang h6a.

Ca quan hai quan thong bao cac mat hang dugc BO quan 15T chuyen nganh giao, chi dinh de thgc hien viec kiem tra chat luting, kiem tra an toan thvc pham.

2. Thong bao kat qua kiem tra chat luting, kiem tra an toan thvc pham phai the hien day du kat qua phan tich va kat luau mau hang theo cac tieu chi theo quy dinh cua cac B8 chuyen nganh.

12

3. Thong bao kat qua kiam tra chat luting, kiam tra an toa.n thpc pham la ca 8 .6 de quyet dinh th8ng quan hang h6a.

4. Tang cue truang Tang cue Hai quan ban hanh Thong bao kat qua kiam tra chat lacing, kiam tra an toan thgc phan (theo mau so 09/TBKQKT-CL-ATTP/2015 Phu luc ban hanh kern Thong to nay) trong tiled han quy dinh cua phap luat ve kiam tra chat lacing, kiam tra an toast thpc pham.

5. Truing hop ngueei khai hai quan khong (fang 5r vOi Thong boo ket qua kiam tra chat luting, kiam tra an toast thgc pham thi thuc hian khieu nai theo Luat Khiau nai hoac trung cau giam dinh theo quy dinh tai Dien 30 Nghi dinh so 08/2015/ND-CP ngay 21 thang 01 ram 2015. Chinh

Myc 4 CO SO DU LIEU VE DANH MUC HANG HOA XUAT KIIAU,

NHAP KHAU VIET NAM

Dieu 14. NguOn thong tin xay dyng Ca so' dir lieu ve Danh myc hang hoa xuat khau, nhap khan

1. Cong Ink HS va cac phi luc kern theo;

2. Danh muc hang hod xuat khau, nhap khau Viet Nam;

3. Danh mpc hang hoa cam xuat khan, cam nhap khan; Danh mpc hang hod xuat khan, nhap khan theo giay phep dm co quan nha nuerc co tham quyen, Danh mpc hang h6a thuOc dien quart ly chuyen nganh theo quy dinh tai Nghi dinh 187/2013/ND-CP ngay 20 tiling 11 na.m 2013 ca.a. Chinh phil;

4. Van ban hireng din ve phan loai hang hod dm BO Tai chInh;

5. NguOn thong tin lchac

, a) Cac van ban giai quyat lchiau nai phan loai hang h6a, dung mire thue cila BO Tai chink, Tong cue Hai quan;

b) Thong bao kat qua phan loai dm Tang cpc tnreng Tong cpc Hai quan;

c) Thong bao kat qua xac dinh truOc ma so caa Tang cpc truang Tang cpc Hai quan.

Dieu 15. Tham quyen thu cap, cap nhat, sira cloi Co so' di? lieu ve Danh myc hang hoa xuat khan, nhap khan Viet Nam

1. Tang cpc Hai quan to chirc xay dung co s& du lieu ve Danh mpc hang h6a xuat khau, nhap khau Viet Nam theo quy dinh tai Dieu 18 Nghi dinh so 08/2015/ND-CP ngay 21 thang 01 nam 2015 oh Chink phu, dam bdo tinh day &I, tan dian, tap trung, thong nhat va cap nhat kip that

13

2. Thong tin trong ca so dfr lieu dugc ba sung, sira doi khi cac nguan thOng tin neu tai Dieu 14 Thong to nay thay dai. •

3. Tang cut Hai quan cong khai cac thong tin neu tai Dieu 14 ThOng to nay teen trang thong tin dien tir dm Tang cue Hai quan de ngueri khai hai quan, cac ca quan quail ly nha nuot co lien quan, ca quan hai quan cac eh, cong chirc hai quan sir dung.

Myc 5 DIEU KHOAN THI HANH

Dieu 16. Hieu hit thi hanh

1. Thong to nay c6 hieu luc thi hanh 45 ngay ke tir ngay IcY ban hanh.

Trueng hgp hang Itha thuOc to khai hai quan dang kY dal dugc lay mkt hang hoa phan tich, giam dirt nhung den ngay Thong to nay ca hieu lye thi hanh chua 06 ket qua phan tich, giam dinh thi thuc hien theo quy dinh cita van ban lien quan co hieu lye tai thed diem clang ky to khai.

Trong theri gian cher Thong to co hieu luc thi hanh, viec thuc hien phan loai hang hoa, lay mau, gni - mau, km mau phan tich, thuc hien phan tich, phan loai, giam dinh tiep tuc thirc hien theo phap luat ap dung tai thai diem fru& khi ThOng to nay co hieu lye.

Bai b6 Thong to s6 49/2010111-BTC ngay 12/4/2010; Dieu 17, - Dieu 97 ThOng to so 128/201311-1 -BTC ngay 10/9/2013; cong van s6 1280/BTC-TCHQ ngay 24/1/2014 dm BO Tai chinh huong d'an trir cac chi tier, link kien rai cua may mac, thiat bi nguyen chiec.

2. Qua trinh thuc hien, neu cac van ban lien quan de cap tai ThOng to nay dugc saa dai, ba sung hoac thay the thi thuc hien theo van ban mai dugc sin d8i, ba sung hoac thay the.

Dieu 17. TO chat thuc hien 1. Tang cuc truang Tang cuc Hai quan can air vao Thong to nay ban hanh

quy trinh thin tuc hai quan ve phan loai hang boa phai phan tich, quy the phan tich de phan loai hang hoa, phan tich de thuc hien kiem tra chat lugng, kiem tra an town thuc pham, quy the xay dung, thu thap, cap nhat Ca so du lieu; xay dung va dam bao ca kr vat chat, thiet N may m6c, ngutm nh'6n lye de" thuc hien hieu qua nhiem vu phan tich hang hoa xuat khk, nhap khdu; hug:511g dan cac

14

()Aug Anh TuAn

don vi hai quan thvc hien thong nhlat, ban dam tao dieu kien thuan lgi cho hoat do, ng xuat khan, nha'p khan, thtxc hien text ding tac quan ly nha nuerc ve hai quan.

2. Co quan hai quan, ngudi khai hai quan, ngued nOp thug va cac to ca nhan có lien quan co trach nhiem that hien viec phan loai hang boa, phan tich

phan loai hang h6a, phan -Lich de that hien kigm tra chat lugng, kiem tra an town thvc pham theo (tang quy dinh hien hanh va huong dan tai Thong hi nay. Qua trinh that hien co phat sinh vuoing mac, ca quan hai quan, nguoi khai hai quan, nguel neip thug va cac to chgc, ca nhan co lien quan bao cao, phan anh ye Bo Tai chinh (T8ng cut Hai quan) de dugc xem xet, huong din giai quyet kip thin"

KT. BO TRIIONG THU' TRIXONG

Nal Wain:

- VP TW Wang va cac Ban cna Pang; - VP Quac HOi, VP Chu tich ntr&c, VPCP; - Vien ki8m sat NDTC, Toa an NDTC; - Kiem toast Nha nutc; - Cac B6, co' quan ngang,B0, co quan thu6c Chinh phi"; - Van pheng BCD TW ve phOng ch6ng tham nhang; - UBND tinh, thanh ph6 tom thuOc TW; - Pheng Thtrong mai va Cong nghi8p Vi8t Nam; - COng bao; - Cuc kiem tra van ban - BO Tu phap; - Website Chinh pH; - Cac dun vi thuOc BO Tai chinh, Website Bo Tai chinh; - Cue Hai quan cac tinh, thanh ph6; - Website T6ng cue Hai quan; - Luu VT; TCHQ (220).

15

PHU L1JC DAM MVC MAU BIEU

(Ban hanh kern theo Thong tic sa(14/2015/TT-BTC ngc'zy 30 thang 01 nam 2015 cna Bo Tai chink)

M'Au s6 Ten Bieu man Ky hien Quy (WI tai

01 Bang 14/ Danh muc may moo thiet bi theo Dieu 9

01/DKDMTB/2015 Dieu 7

02 Phieu theo doi frit Ha .A u 7 02/PTDTL-DMTB/2015 Die

03 Danh muc hang h6a cac chi fiat, linh kien red du may moc thiet bi nguyen chiec

03/DMTBD1CNK-NC/2015 Dieu 8

04 Phieu theo doi tit liii cac chi ti6t, linh kien rei cil a may ink thiet bi nguyen chic

04/PTDTL-TBNC/2015 Die .A u 8

05 Phieu yeu ran plan tich hem Bien ban My man hang h6a

05/ PYCPT/2015 Dieu 9

06 Phieu tip nhan you cau phan 06/PTNYCPT/2015 Dieu 10

tich

07 Bien ban tra lai mdu hang h6a da phan tich

Dieu 10 07/BBTLMHH/2015

08 Thong bao kat qua phan loci

• hang boa

08/TBKQPL/2015 Dieu 11

09 Thong bao kat qua lciam tra chat lugng, kiam tra an toan thuc pham

09/TBKQKT-CL-ATTP/2015 Dieu 13

Mau s6 01/DKDMTB/2015

TEN NGI.161 KHAI HAI QUAN CQNG BOA XA IIQI CHU NGHTA VIET NAM Dec lap — To do — Hanh phae

S6 / ngay thang n am V/v Bang k9 danh muc hang hoa nit

khan then Dian 7 Thong to so 14/201511 1-BTC

Kinh giri: (2)

Ten nguai khai hai quan: (1) Ma s8 thue• So then thoai• ; so Far Nhap khau hang hen la may lien hop/to hop may thuec doi -Lacing quy

dinh tai Dieu 7 Thong tu so 14/2015/TT-BTC ugly 30 thang 01 nam 2015 dm BO Tai chinh.

Nay, (1) dang 14, danh muc nhap khau may mac, thiet bi thuOc Chuang 84, Chuang 85, Chuang 90 eta Danh muc hang hoa xuat khan, nhap khau Viet Nam, de nghi pit loci thee quy dinh tad Dieu 7 Thong tu so

14/2015/TT-BTC. May thuc hien chic Jiang chinh/be phan chinh la:

Ma so then Danh muc hang hoa XK, NK Via Nam Thai gian do kiOn nhap khan tir den Dia diem lap dat hang hoa nhap khan Bang ky tai ca quan hai quan

s6 TT

Ten hang,, quy each pham

chat

Don vi tinh

SO lifong Tri gia Tri gia (thy kien)

Ghi dui

(1) (2) (3) (4) (5) (6) (7) 1 2 3 ...

(1) cam ket ke khai chinh xac, trung thoc can tai lieu not teen. (1).... se thy° hien ding quy dinh hien hank ye xuAt nhap khau hang Wm va chiu trach nhiem truefc phap luat ye cam ket nay.

(1) 1cinh de nghi (2) xa.c nhen danh mite may moc, thiet N de nghi phan loai theo may thuc hien chile nAng chinh/be phen chink cho (1) theo quy dinh hien hank/.

SO ngay (dang 14) Danh mix (3) CO QUAN HAI QUAN LAM THU TUC

BANG Kt (Kg, ghi r5 hp, ten, va thing driu)

Ngay thdng nazi...... NGU'UI BAI DIEN THEO PHAP

LUAT KHAI HAI QUAN (Kj, ghi r5 hp, ten, vet dong cat)

Ghi chit:

(1) GM ten nguai khai hai quan dang Icy Danh mix; (2) GM ten ca quan hai quan nai dang ky Danh mvc. (3) SO, ngay dang ky danh zinc do don vi Hai quan lam thin tvc dang ky danh mnc ghi, phn hop vol so

thirty, ngay dang ky ghi trong s6 theo dei dang ky danh mvc.

COt (5): n4u tai thai diem dang ky, ngueri khai hai quan chin biet duce chinh xac tri gia hang nhap kheu thl ghi tri gia yap cot (6).

Mau s6 02/PTDTL-DMTB/2015

so t6

inutu THEO DOI, TRU' Lill HANG HOA NHAP ICEIAU (Theo quy Binh tai DiL 7 Thanght so 14/2015/TT-BTC ngay 30/01/2015

caa Bo Tai chinh)

1. Danh mac hang hoa nhap khan quy dinh tai Dieu 7 Thong to s6- 14/2015/TT-BTC ngay 30 thong 01 it 2015 dm Be Tai chinh. 2. Ten nguai khai hai quan ; Ma so thue: 3. Ten may lien hop/to hgp may

4. Ten May that hien chat Mug chinh/be phan chinh:

5. MA so theo Danh mite hang hoa XK, NK Viet Nam

So TT

SO, 147 hi'eu,

ngly to khai hai

quan

Ten hang, quy cach pham chdt

Lucing Don vi

tinh

Tri gia

(don vi .x tin te)

Hang hofi . nhdp khdu

theo to. khai hai quan

Hang hod con tai chum nhdp

khdu

Cling chat .hai

quan tilting ke, fru' liii 14 ten, thing dau cong

chikc

Lucmg Tri gia

Lmyng Tri gia

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

ngay thong... nom CO QUAN HAI QUAN CAP PHIEU

THEO DOI TRU' LiJI ghi ro h9, ten, via Jong dju)

Ghi cht - So t&, tb s6 va cac tieu chi tai cac muc 1,2,3,4,5 do ca quan Hai quan not cap phieu theo trir liri

ghi. Khi cap phieu theo trU lui, neu 01 phieu ghm nhieu t6 thi ca quan Hai quan phai dong dau treo len tht ca cac

- So lieu tai cac cet tit 1 den 11 cfm Phieu do ca quan Hai quan not lam thn tac nhap Ichau hang hod

- Khi ngued khai hai quan da nhap khdu het hang hod theo Danh nave da dung kY thi Chi we Hai • quan cum ming xac nhan len ban chinh "da nh'Upt hat hang hoa theo Danh trwc s6......" sao 01 ban (thing

dau sao y ban chinh) gad Chi eye Hai van nai cap Phieu theo doi trfr

Mau s6 03/DMTBDKNK-NC/2015

DANT! MVC HANG HOA NHAP KHAU (Theo quy clink tai Dthu 8 Thong tte so 14/2015/TT-BTC ngay 30/01/2015

cua BO Teti chink)

s6 ; ngay ang ky

1- Ten nguai khai hai quary ; Ma s6 thu6. 2- Ten thiet bi nguyen chiec 3- MA so theo Danh muc hang hoa MC, NK Via Nam • 4- Deng k9 tai ca van hai quan 5- Thai gian dg kien ket thiic nhap khAu hang hoa

s6 TT

Ten hang Ma Don vi tinh Tong s6 lacrng Ghi chtl

TiOng Via • A 'Deng Anh (1) (2) (3) (4) (5) (6)

1 2 3

Ngay thang nam... CO QUAN HAI QUAN LAM TFIV TUC

BANG Kt (M ten, Bong da(u)

Ngay thong nam... NGTVI DAA DIEN THFO PHAP LUAT

CVA Nardi ICHAI HAI QUAN (4), ghi ra hp, ten, va clang dciu)

Ghi chit: - S6, ngay thing k9 danh mtic do don vi Hai quan lam tha tyt dang 192 danh m9c ghi, phu hop vat so

thin tkr, ngay citing k9 ghi trong so theo doi (tang k9 danh muc.

Mau so 04/PTDTL-TBNC/2015

so Tb sO.....

PHIEU THEO DOI, TRU' LEA HANG HOA NHAI. ICEIAU (Theo quy clinh tai DMu 8 Thong tu so 14/2015/TT-BTC ngay 30/01/2015

cUa BO Tat chinh)

1. Danh muc hang h6a nhAp lchAu quy dinh tai Dieu 8 Th6ng to s6 14/2015/TT-BTC ngay 30 thong 01 nom 2015 dm Be Tai chinh. 2. Ten ngiroi khai hai quan ...; Ma so thue•

3. Ten thiet bi nguyen chiec

4. MA so theo Danh muc hang hoa XK, NK Viet Nam

SO TT

SO, 14 hiO, ngay Ite khai

Hi quan

SO laying hang lam thii tux

SO hiving hang can lai

Hai quan nth lam thii Am tilting ke, trir lui (10 ten, clang din)

Gong chfrc Hi quan TNTK

Lanh dao HQ cfra khan

(1) (2) (3) (4) (5) (6)

ngay thong... nom ... CO QUAN HAI QUAN CAP PHIEU

IHEO DOI T1HYLOI (4, ghi hg, Mn, va thing delu)

Ghi chii: - SO t&, tb so va cat tieu chi tai cat mac 1,2,3,4,5 do ca quan Hai quan nai cap phieu theo del, trir

ghi. Khi cep phieu theo doi, nix lid, au 01 phieu gem nhieu tb thl ca quan Hai quan phai dong dAu treo len tat ca can ta.

- SO lieu tai cat DOI ta 1 den 6 caa Phieu do ca quan Hai quan ncd lam thit tuc nhdp khAu hang hod

- Khi nguei khai hal quan da nhd'p khan het hang hod theo Danh muc da dang ky thl Chi cac Hai quan cum tong xac nhan len ban chinh "da nhap het hang hoa theo Danh mac s6 " va sao 01 ban (dong dau sao y ban chink) girl Chi clic Hai quan nal cap Phieu theo dei trir lti.

ghi•

Mau s6 05/PYCPT/2015

TONG CUC HAI QUAN CONG HOA XA HQI CHU NGHIA VIET NAM TEN CQ HAI QUAN YEU CAU D'Oc 14p - Tty do - H;tnh phtic

S6: ......, ngay thong nam

PHIEU Au du PHAN TICH HANG HOA XUAT KHAU, NHAP KHAU KAM BIEN BAN LAY MAU

Kinh

1. Ten hang theo khai ban - 2. MA so hang hoa theo khai bdo: 3. SO to khai hai quan• ngay thong nam 4. SO giay chong nhan xuAt xir (C/O) (neu co).... ngay thong nam 5. Dcm vi XK, NK 6. Ngay lAy mau: Dia diem lay mau: 7. Nguoi lay mau:

- Cong chac hai quan 1: - Cong chnc hai quan 2: - Dai dien nguai khai hai quan:

8. 'Jac diem va quy each &mg ghi mau: 9. SO luting mau/Chi fiat mau (kith thuac, dac diem)•

10. Hinh thirc hem tra thue t6 hang hoa (mien kiem tra hoac kiem tra 1-9 le hoac kiem tra town b0) 11. Mau da duce them phong hai quan so: 12. HO so' kern theo:

(1) Hop clang thucmg mai (ban chap) : Co ❑ Khong ❑ (2) Tai lieu ky thuat co lien quan (ban chap) : CO ❑ Khong ❑ (3) Chung thu giam dinh (ban chap, neu c6) : C6 ❑ KhOng ❑ (4) Giay to khac co lien quan (nen co, ghi r0 loai giay ter):

13. Nei dung yeu cau phan tich: (ghi it cac lieu chi can phan tich, vi thanh phan, ban chat)

14. Nguiri khai hai quan yeu clu lay lai matt: CO ❑ Khong ❑ Ten ngueri dugc u9 quyen nhan lai mau:

(15) DAI MEN NGU61 CONG CHO.0 HAT QUAN nit TRUONG DON VI IMAI HAI QUAN (I CA ghi it ho, ten, clang dciu (Kj, ghi r6 h9, ten, va doing (Ki, ghi it h9, ten) ding chat) dciu)

Ghi chti: - Lap thanh hai ban (1 ban la cimg ha sa luu cfia Hai quan; 1 ban gui trong ho sa phcin tich). - Giao mau cho ca quan phan tich, met niem phong, ban giao chi tilt mau. - (15) Trang hqp yang mat dui dien ngai khai hai qua khi lay mau thi phai c6 chick), cUa ngai

ch&ng kiln la: doanh nghiep hoac ca quan nha nac tai khu vim cua khan, dai dien doanh nghiep van tai, doanh nghiep kink doanh tang, kho bai trong !rang kip doanh nghiep yang mat;

Mk s6 06/PTNYCPT/2015

TONG C1JC HAI QUAN CQNG HOA XA HQI CHU NGHIA VIET NAM TEN CQ PHAN TICH ETAI QUAN 1300 lap - Ttr do - H3nh phiic

sty / PTPL-NV , ngay thong nom

PHIEU TIEP NHAN YEU CAU PHAN TICH HANG HOA XUAT KHAU, NH4.13 KRAL-

- Thai gian tiep nhan yeu cau phan tich: ngay , thong .... nom - Phieu yen cau phan tich kiem bien ban lay mau so': ngay - Dan vi yeu cau phan tich: - Ten mau theo khai boo: - Se tO,khai hai quan: , ngay thong • nom ... ..... - S6 giay chimg nhan xuat xir (C/0):.... ngay ... thong... nom - Dan vi XK, NIC/T6 chitc, ca nhan:

- S6 Kiang matt: - Phan cOng thvc hien phan tich va luu

NGU'OT GIAO (KY va ghi rti hp ten)

NGUCH IsaWN THU TRWING DON VI (Kfi va ghi ra hp ten) (KY, ghi hp ten, va (long ddu)

Ghi chic Truang hap Phiiu yeu eau phan tich hang h6a di nght xac djnh tricot mat so, khong yeu cau dien cac thong tin to. khai hat quan.

Mau s6 07/BBTLMH11/2015

TONG C1JC HAT QUAN CQNG HOA XX HQ! CHU NGB1A VIET NAM TEN CQ PHAN TICH HAI QUAN Frac lap - Tty do - 1-13nh phtic

S6: /PTPL-NV ngdy thong nam

BIEN BAN TRA LAI MAU DA PHAN TICH

(ten ca quan phdn tich heti quan) quyet dinh tra lai mau da phan tich nhu sau:

- Thin gian tra lai mau: .. ..... .. gia ngay thing n'am - Ten man tra lai (theo khai bao): - So tä khai hai quan: Th'Ong bao kat qua phan tich so: - So lucmg,mau tra lai: - Dun vi de nghi tra lai mau:,, , - Cong van de nghi tra lai mau s6: Ngay....thang, *ram - Ngueri than lai mall (ho ten, thong tin CMTND ho4c ho chieu, ten doanh nghiep, ca quan xin nhan Igi mdu):

- GiAy uSr quyen nhan lai mau (neu co): Ngay. _Mang .nam - NgtrOd tra lai mau: ▪ Luu 5T:

Chit hang cam doarida nhan lai mau va khong khieu nai ve k'et qua phan tich doi voi mau hang nay sau khi da dugc nhan lai mau.

NGL'OT NHAN LAI MAU NGU'UI TRA LAI MAU TRVONG BON VI ghi ro hp, ten) (7g, ghi ra hp, ten) ghi rd hg, ten vet dong

Ghi chti: - Cong van de nghi tilt Igi mitt ghi it ten ngtroi nhan lai mem, thong tin CMTND hoeic hg chieu va nai dung can doan neu tren;

- Oily uy quyen nhan lai mdu Op dung cho dot 1y heti quan hoac truemg hop chz's hang quyet dinh fry quyen cho mat dgi dien hop pheip de nh'gn lgi mou.

BO TAI CHINH TONG CIJC HAI QUAN

Mau s6 BKQPL/2015

CQNG HOA. XA IIQI CACI NGHIA VJECT NAM DO Yip - Tty do - Hanh phic

Se: /TB-TCHQ Ha NOi, ngay thong nom

THONG BAO Ire k6t qua phan loai doi veri hang h6a xuat khAu, nhAp khan

Can cur Lust Hai quan s6 54/2014/QH13 ngay 23 thong 6 nom 2014;

Can cur Nghi dinh s6 08/2015/ND-CP ngay 21 thong 01 nom 2015 dm Chinh pha quy dinh chi tiOt va bien phap thi hanh that Hai quan ye thei tic hai quan, kiem tra giam sat, kiem soot hai quan;

Can er ThOng hx s614/2015/TT-BTC ngay 30/01/2015 dm BO Tai chinh huOng dan ye phan loai hang hoa, phan tich de phan loai hang hoa, phan tich de kiem tra chat luting, kiem tra an toan thgc pham; Th6ng to s8 .../2015/TT-BTC ngay BO Tai chinh ye vie'c ban hanh •Danh Inge hang Ma rich khau, nhap khan Viet Nam;

Tren cu se, ket qua phan tich cua .... (ten ca quan phcin tich hai quan) tai thong boo ngay... va de nghi cua , Tong cue Hai quan thong boo kat qua phan loai hang h6a nhu sau:

1. Ten hang theo khai boo:

2. Dun vi xuat khau/nhap khan•

Dia chi•

MST -

3. S6, ngly t6 khai hai quan tai Chi cue Hai quan (Cue Hai quan

4. Tim tit mo ti Ira dic tinh hang hoa:

5. KAI qui phin loii:

Ten goi theo cau tao, c6ng dung:

thuOc nhom..., phan nhom..., ma só tai Danh muc hang h6a xuat khau, nhap khau Viet Nam./.

Thong boo nay co hieu luc Ica tir ngay ban hanh./.

Not nh-On: - LB Tong enc (de bdo coo); - Cdc Cnc HQ tinh,TP (de t/hin); - Chi cue HQ: (nai gui meu phan tich) - ... (don vi 2X/NK); - Website Hai quan; - Ltru: VT, ..... (don vi XL)-(C Vxer I), ho sa) (3b).

TONG CVC TRVONG (KJ', ghi r5 h2, ten, va &long dau)

BO TAI CHINE TONG CVC HAI QUAN

Mk so 09/TBKQKT-CL-ATTP/2015

CQNG HOA XA HQI CHV NGHIA VItT NAM Dee lAp - Tier do - Hanh phile

Ha Nai, ngay thang nom SO: /TB-TCHQ

THONG BAO Ve kat qua kiem tra chat

'am tra an town thvc pham doi veri hang hoa xuat khAu, nhAp khAu

Can cu Lust Hai quan s6 54/2014/QH13 ngay 23 thang 6 nom 2014; Can cu Nghl dinh so 08/2015/ND-CP ngay 21 thang 01 nom 2015 Gila Chinh

phi quy dinh chi fiat va bien phap thi hanh LuAt Hai quan ye thA tue hai quan, ham tra giam sat, hem soot hai (Juan;

Can dr Thong to so 14/2015/TT-BTC nsay 30/01/2015 dm Be Tai chinh huang dan ye phan loai hang hoa, phan dell de phan loai hang h6a, phan tich de kiem tra chat luvng, kiem tra an town thvc pham;

Can dr quyen Tong eve Hai quan.... Tren ea sec kat qua phdn tich cua Trung tam Phan tich phan loai hang h6a va

de nghi cua Giam dee Trung tam, Tong cue Hai quan thong ban ket qua kiem tra chat luan iam tra an toan thus pham doi vol hang hoa nhu sau:

1. Ten hang then khai bao:

2. Dan vi nhap khau :

3. S6, ngay to khai hal quan

4. Ket qua kiem tra:

STT Ten chi tieu Thin vi tinh Ket qua Phtrong phip tin? •

Him luring cho phep

••••

5. K't luau:

Thong bao nay co hieu hie kaa tit ngay ban hanh./.

Nei nhOn: - LD Tong clic; - Chi cnc HQ (nai girt mitt phcin tich): - Doanh nghiep XNK (de t/h); - Cac Chi nhanh (de p/h); - Luu: VT, TMXL.

TONG CUC TRUONG ghi ro h9, ten, va clang ddu)