tieu luan co

TRNG I HC KINH T TPHCM MN QUN TR XUT NHP KHU

GVHD: TS Bi Thanh Trng

Chng nhn xut x Trang 1

Trn Chn Phng (Trng nhm) Nguyn Minh Thnh

Phm Duy Nghip

Phm L Phng Uyn

V L Thu Dung

Trn Vn Dng

Nguyn T Ngn

L Th M Dung


MC LC I. Khi nim, ni dung chng nhn xut x ..................................................................................... 4

1. Khi nim ................................................................................................................................. 4 2. Mc ch .................................................................................................................................. 4 3. Ni dung ca giy chng nhn xut x ..................................................................................... 4

II. Cc mu C/O thng dng Vit Nam v cch khai...................................................................... 5 1. C/O form A: ............................................................................................................................. 5 2. C/O form B: .............................................................................................................................. 8 3. C/O form ICO: ........................................................................................................................ 11

a. Danh sch tn nc & M s tng ng .............................................................................. 13 4. C/O form T: (C/O form Textitle)............................................................................................. 18 5. C/O Form D ............................................................................................................................ 20

a. QUY CH XUT X DNG CHO HIP NH CEPT ....................................................... 24 6. C/O form E: ............................................................................................................................ 27 7. C/O form AK: ......................................................................................................................... 30 8. C/O form AJ: .......................................................................................................................... 31

III. C quan thm quyn cp: ........................................................................................................ 31 1. C quan cp C/O .................................................................................................................... 31 2. C quan qun l cp C/O VN: .............................................................................................. 31

IV. Th tc xin cp giy chng nhn xut x ................................................................................ 33 1. Th tc cp C/O cho doanh nghip ln u xin C/O ................................................................ 33 2. Cc mu h s v chng t cn thit ....................................................................................... 34

a. B H s Thng nhn (3 trang) ......................................................................................... 34 b. B H s xin C/O nu xin ti VCCI chi nhnh TpHCM ................................................... 36 c. n xin cp C/O ................................................................................................................. 37 d. Bng gii trnh sn phm p ng tiu chun GSP ca cc nc nhp khu theo t l phn trm................................................................................................................................... 37

3. Quy trnh ng k C/O in t trc tip ................................................................................... 38 V. Tc dng ca C/O ...................................................................................................................... 43

1. Tc dng ca C/O i vi ch hng: ....................................................................................... 43 a. i vi ngi xut khu: ..................................................................................................... 43 b. Tc dng ca C/O i vi ngi nhp khu: .................................................................... 43

2. Tc dng ca C/O i vi c quan hi quan: ........................................................................... 44 a. Tc dng ca C/O i vi c quan hi quan nc xut khu: ............................................... 44 b. Tc dng ca C/O i vi c quan hi quan nc nhp khu: .......................................... 44

3. Tc dng ca C/O i vi vic pht trin kinh t v chnh sch ngoi thng ca Nh nc. .. 44 a. i vi nc xut khu ....................................................................................................... 44


b. i vi nc nhp khu ................................................................................................... 45 VI. Tnh hnh cp C/O Vit Nam trong nhng nm va qua: ...................................................... 46

1. Khi qut: ............................................................................................................................... 46 a. Hot ng cp C/O din ra Vit Nam ............................................................................... 46 b. S lng cc b C/O c cp: ................................................................................... 49

2. Nhng vn vng mc cn tn ti trong qu trnh khai v cp C/O .................................... 49 a. Vn tn ti v pha doanh nghip xin cp C/O: ............................................................... 49 b. Vn tn ti t pha c quan c thm quyn cp C/O: ................................................... 51 c. Nhng vn tn ti c quan qun l vic xin v cp C/O: .............................................. 52

VII. Gii php hon thin vic xin v cp C/O ti Vit Nam:.......................................................... 53 1. Gii php vi cc doanh nghip xin cp C/O:.......................................................................... 54 2. Gii php i vi t chc c thm quyn cp C/O: ................................................................. 56 3. Gii php i vi c quan qun l cp C/O: ............................................................................ 57

VIII. Ti liu tham kho ............................................................................................................... 59


I. Khi nim, ni dung chng nhn xut x

1. Khi nim

Giy chng nhn xut x l chng t do nh sn xut hoc do c quan c thm quyn, thng l Phng Thng mi/ B Thng mi/ B Cng Thng cp xc nhn ni sn xut hoc khai thc ra hng ho.

Giy chng nhn xut x l c s xc nh ngun gc xut x hng ho

2. Mc ch

Xc nh xut x hng ho l cng vic rt cn thit v quan trng trong thng mi quc t. Cc quc gia cn quan tm n xut x hng ho : u i thu quan.

p dng thu chng bn ph gi v tr gi

Thng k thng mi v theo di h thng hn ngch

3. Ni dung ca giy chng nhn xut x

Ni dung ca giy chng nhn xut x bao gm: Tn v a ch ngi mua

Tn v a ch ngi bn

Tn hng; s lng; k m hiu

Li khai ca ch hng v ni sn xut hoc khai thc hng

Xc nhn c quan c thm quyn


II. Cc mu C/O thng dng Vit Nam v cch khai

1. C/O form A:

Chng nhn xut x mu A, cn gi tt i vi nhng ngi lm cng tc thanh ton quc t l CO form A hay GSP form A. y l mt trong cc chng t s dng trong thanh ton quc t vi cc nh nhp khu ca mt s quc gia khc, bn cnh ha n thng mi, hi phiu, vn n v cc chng t khc c lin quan (nu c). N c mt s quc gia pht trin giu c chp nhn nhm tnh thu u i cho hng ha c xut x t cc quc gia ang pht trin. Mc ch ca CO form A l lm cn c gip cho cc c quan qun l v thu xc nh c mc thu sut thu nhp khu (u i) cng nh tr gi tnh thu ca cc mt hng c cp chng nhn xut x t quc gia pht hnh ghi trn mt chng nhn xut x mu A c th, do cc quc gia nhp khu p dng cc biu thu sut nhp khu khc nhau i vi cng mt mt hng nhng c ngun gc xut x khc nhau.

C/O Form A

Ngun: Phng Thng mi v Cng nghip Vit Nam


Cch khai: K khai VIETNAM tip sau Issued in (di dng tiu FORM A)

1: k khai tn, a ch, nc ca ngi xut khu Vit Nam

2: k khai tn, a ch, nc ca ngi nhn hng. Trng hp nhn hng theo ch nh s c khai bo l TO ORDER hoc TO ORDER OF , thng nht vi vn n v cc chng t giao nhn hp l khc.

3: k khai v vn ti (cng chi tit cng tt) nh hnh thc vn chuyn, tn phng tin vn chuyn, s v k hiu chuyn, hnh trnh (ca khu xut hng, ca khu nhn hng cui cng), s v ngy vn n,. V d:

BY SEA : BACH DANG V.03 FROM : HOCHIMINH CITY TO : HAMBOURG B/L No. : 1234 DATED : APRIL 10, 2004 Lu : ca khu nhn hng cui cng trn 3 v ngi nhn hng (ch danh) trn 2 phi cng mt nc nhp ( 12). 4: Ghi ch ca c quan cp C/O. Thng c cc ghi ch sau :

C/O cp sau ngy xut hng : ng du thng bo ISSUED RETROSPECTIVELY Cp ph bn do b mt bn chnh : THE ORIGINAL OF C/O No. DATED WAS LOST, ng thi ng du DUPILCATE trn t C/O ph bn.

Cp thay th C/O cho trng hp cp li C/O (ton b hoc mt phn) nhng cha tr C/O c : REPLACEMENT C/O No. DATED .

Ngoi ra cn c cc ghi ch khc nh thng bo hng xut sang cc nc ASEAN sn xut hoc/v xut tip sang cc nc EU, Norway, Turkey; du cng gp ASEAN, EU, Switzerland, Norway, Turkey,... Hng xut sang Japan ch p ng quy nh xut x GSP cng gp ASEAN k khai trn 4 ch C-ASEAN tip theo l s v ngy giy chng nhn sn xut, gia cng cng gp khu vc. 5: K khai s th t cc mt hng khai bo. 6: K khai nhn v s hiu thng hng (nu c). 7: - K khai s v loi ca thng hng (nu c); tn v m t hng

Ghi r s, ngy t khai hi quan hng xut (nu c) trn 6 : CUSTOMS DECLARATION FOR EXPORT COMMODITIES No. DATED . Trng hp ngi khai bo hi quan v ngi gi hng khc nhau phi ghi r thm v ngi khai bo: DECLARED BY .

Ghi r s, ngy giy php xut khu (nu c) trn 6 : EXPORT LICENCE No. DATED

* Lu : - k khai s container, s nim ch (cont./seal No. ..) nu xc nh. - k khai tn c th v m t r v hng ha. Khng c khai sai, hoc khai khng r v hng ha nh GENERAL MERCHANDISE (hng tng hp), . AND OTHER GOODS (..v cc hng khc),v.v.


8: K khai tiu chun xut x ca hng ha. C th: Hng xut sang Australia v New Zealand b trng. Xut sang cc nc khc :

Hng c xut x thun ty Vit Nam k khai ch "P" Hng c xut x khng thun ty Vit Nam : k khai theo hng dn ti mc III.(b)

pha sau t form A bn chnh. Ch : hng xut sang Canada c sn xut t hn 1 nc c hng u i GSP ca Canada(hay hng xut khu ch p ng quy nh xut x GSP cng gp ton cu ca Canada) k khai ch G" trn 8, trng hp khc k khai ch "F".

9: K khai trng lng th hoc s lng khc ca hng ha. * Lu :

5,7,8,9 phi khai thng hng th t, tn, tiu chun xut x, trng lng th (hoc s lng khc) ca mi loi hng. Trng hp mi loi hng c ng gi v c k, m hiu ring th ni dung khai bo trn 6 cng phi thng hng tng ng.

Trng hp tn hng v m t nhiu c th khai bo sang trang tip, mi trang khai bo r s th t trang gc di 7 (V d : Page 1/3).

Gch ngang trn 5,6,7,8,9 khi kt thc khai bo tn, m t hng; trng lng th (hoc s lng khc), sau ghi r tng trng lng (hoc s lng) ca c l hng bng s (TOTAL) v bng ch (SAY TOTAL).

10: k khai s v ngy ca ha n. Trng hp hng xut khng c ha n phi ghi r l do. 11: k khai a im, ngy pht hnh C/O. * Lu ngy np C/O v quy nh v thi gian cp C/O k khai chnh xc ngy pht hnh C/O. Khng ghi ngy pht hnh C/O l ngy ngh lm vic theo quy nh, hoc ngy xut hng, hoc ngy khc nu thc t ngy pht hnh C/O khng phi ngy ny. * Tr trng hp thng c khai bng ch (April, May,..), ngy khai thng nht theo dng dd/mm/yyyy. * Ngy pht hnh C/O bng hoc sau ngy cc chng t c khai bo trn C/O nh Invoice, t khai hi quan hng xut, giy php xut khu,. 12: K khai nc xut x ca hng ha (VIETNAM) tip sau produced in. Trng hp C/O form A c cp theo quy nh xut x GSP cng gp nguyn liu khu vc ASEAN (quy nh ca EU, Switzerland, Norway, Turkey), s k khai nc xut x xc nh theo quy nh ny.

K khai nc nhp khu pha trn dng (importing country). K khai a im, ngy k v k tn ca ngi k c thm quyn (ca ngi xut khu

Vit Nam). Lu : Ngy k ca ngi xut khu phi trc hoc bng ngy pht hnh C/O, v phi bng hoc sau ngy cc chng t khc c k khai trn C/O. i vi cc doanh nghip ngi k c thm quyn authorised signatory l th trng hoc ngi c th trng y quyn k. Ch k phi c k bng tay, v c ng du r chc danh, du doanh nghip, v du tn.


2. C/O form B:

Loi C/O cp cho hng ha xut x ti Vit Nam xut khu sang cc nc khc trn th gii trong cc trng hp sau:

Nc nhp khu khng c ch u i GSP

Nc nhp khu c ch GSP nhng khng cho Vit Nam hng

Nc nhp khu c ch u i GSP v cho Vit Nam hng u i t ch ny nhng hng ha xut khu khng p ng cc tiu chun do ch ny t ra.

C/O Form B Ngun: Phng Thng mi v Cng nghip Vit Nam


Cch khai: 1: k khai tn, a ch, nc (Vietnam) ca ngi xut khu Vit Nam. 2: k khai tn, a ch, nc ca ngi nhn hng. Trng hp nhn hng theo ch nh s c khai bo l TO ORDER hoc TO ORDER OF , thng nht vi vn n v cc chng t giao nhn hp l khc. 3: k khai v vn ti (cng chi tit cng tt) nh hnh thc vn chuyn, tn phng tin vn chuyn, s v k hiu chuyn, hnh trnh (ca khu xut hng, ca khu nhn hng cui cng), s v ngy vn n,. V d: BY SEA : BACH DANG V.03 FROM : HOCHIMINH CITY TO : HAMBOURG B/L No. : 1234 DATED : APRIL 10, 2004 * Lu : ca khu nhn hng cui cng trn 3 v ngi nhn hng (ch danh) trn 2 phi cng mt nc nhp ( 10). 4: Tn, a ch, nc ca c quan thm quyn cp C/O. C th C/O cp ti Chi nhnh VCCI HCM khai : CHAMBER OF COMMERCE & INDUSTRY OF VIETNAM HOCHIMINH CITY BRANCH 171 Vo Thi Sau Str., 3rd Dist., Ho Chi Minh City, Vietnam Tel 84.8.9326498, 84.8.9325989, 84.8.9325698 Fax 84.8.9325472 Email : [email protected]

5: Ghi ch ca c quan cp C/O. Thng c cc ghi ch sau :

C/O cp sau ngy xut hng : ng du thng bo ISSUED RETROSPECTIVELY

Cp ph bn do b mt bn chnh : THE ORIGINAL OF C/O No. DATED WAS LOST, ng thi ng du DUPILCATE trn t C/O ph bn.

Cp thay th C/O cho trng hp cp li C/O (ton b hoc mt phn) nhng cha tr bn chnh C/O c: REPLACEMENT C/O No. DATED .

6: - K khai nhn hiu, s v loi ca thng hng (nu c); tn v m t hng.



* Lu : - k khai s container, s nim ch (cont./seal No. ..) nu xc nh. - k khai tn c th v m t r v hng ha. Khng c khai sai, hoc khai khng r v hng ha nh GENERAL MERCHANDISE (hng tng hp), . AND OTHER GOODS (..v cc hng khc),v.v. 7: K khai trng lng th hoc s lng khc ca hng ha. * Lu :


6, 7 phi khai thng hng tn v trng lng (hoc s lng) ca mi loi hng.

Trng hp tn hng v m t nhiu c th khai bo sang trang tip, mi trang khai bo r s th t trang gc di 6 (V d : Page 1/3).

Gch ngang trn 6,7 khi kt thc khai bo tn, m t hng; trng lng (hoc s lng) hng, sau ghi r tng trng lng (hoc s lng) ca c l hng bng s (TOTAL) v bng ch (SAY TOTAL).

8: k khai s v ngy ca ha n. Trng hp hng xut khng c ha n phi ghi r l do.

9: k khai a im, ngy pht hnh C/O. * Lu ngy np C/O v quy nh v thi gian cp C/O k khai chnh xc ngy pht hnh C/O. Khng ghi ngy pht hnh C/O l ngy ngh lm vic theo quy nh, hoc ngy xut hng, hoc ngy khc nu thc t ngy pht hnh C/O khng phi ngy ny. * Tr trng hp thng c khai bng ch (April, May,..), ngy khai thng nht theo dng dd/mm/yyyy. * Ngy pht hnh C/O bng hoc sau ngy cc chng t c khai bo trn C/O nh Invoice, t khai hi quan hng xut, giy php xut khu,. 10: - K khai nc hng ha xut khu ti (nc nhp khu) pha trn dng (importing country).

- K khai a im, ngy k v k tn ca ngi k c thm quyn (ca ngi xut khu Vit Nam). Lu : Ngy k ca ngi xut khu phi trc hoc bng ngy pht hnh C/O, v phi bng hoc sau ngy cc chng t khc c k khai trn C/O. i vi cc doanh nghip ngi k c thm quyn authorised signatory l th trng hoc ngi c th trng y quyn k. Ch k phi c k bng tay, v c ng du r chc danh, du doanh nghip, v du tn.


3. C/O form ICO:

L loi C/O theo quy nh ca T chc C ph Th gii (ICO) ch cp cho mt hng c ph.

Loi Mu ny lun c cp km vi hoc Mu A hoc Mu B.

C/O Form ICO Ngun: Phng Thng mi v Cng nghip Vit Nam


Cch khai: C/O mu ICO gm 2 phn PART A v PART B. n v xut khu ch phi k khai phn PART A. Cch k khai trn cc phn PART A nh sau :

1 : in tn y v a ch ca n v xut khu (hoc ngi gi hng) Vit Nam. in m s n v xut khu (hoc gi hng) do VCCI HCM cp vo 4 nh gc di pha bn phi ca 1. 2 : in tn, a ch thng bo (bn nhn hng, nhp khu). in m s tng ng ca bn thng bo do n v xut khu t cp vo 4 nh gc di pha bn phi ca 2. n v xut khu t lp DANH SCH TN A CH THNG BO (Notify address) & M S TNG NG theo mu. Mi l hng xut c bn nhn hng mi, n v xut khu t in m s (theo th t tng dn t 0001), v tn a ch y ca bn thng bo ny vo danh sch. Danh sch phi xut trnh mi khi xin cp C/O mu ICO v photo sao y gi VCCI HCM 1 bn tng hp gi ICO.

3 : in s th t C/O mu ICO ca n v xut khu trong v c ph. Cn c ngy xut hng ra khi lnh th Vit Nam : v c ph bt u t 1/10 hng nm v ko di n ht 30/9 nm sau. V d : v c ph 2002-2003 bt u t 1/10/2002 n ht 30/9/2003). 4 : gm 3 nh Country code c nh khai 145; Port code : xut khu t cc cng Thnh ph H Ch Minh khai 01; Serial No. s th t C/O MU ICO ca t chc cp C/O, do t chc ny t theo di v cung cp cho n v xut khu khai.

5 : in tn nc sn xut (Vietnam) v in vo 3 nh gc di pha bn phi ca 5 m s tng ng (145).

6 : in tn nc n (nc nhp khu) v m s tng ng (xem DANH SCH TN NC & M S TNG NG). 7 : in ngy xut khu dng ngy / thng / nm (DD/MM/YYYY). V d 31/06/2003. 8 : in tn nc chuyn ti v m s tng ng. Trong trng hp chuyn thng khai ch DIRECT v 3 m s trng. 9 : in tn tu bin vn chuyn. in m s tu tng ng do n v xut khu t cp vo 5 nh gc di pha bn phi ca 9. Nu khng vn chuyn bng tu bin, hy in nhng thng tin cn thit v phng tin vn chuyn c s dng, v d nh bng xe ti (by lorry), bng tu ha (by rail), bng my bay (by air),.. n v xut khu t lp DANH SCH TN TU BIN VN CHUYN & M S TNG NGtheo mu. Mi l hng xut vn chuyn bng tu bin mi, n v xut khu t in m s (theo th t tng dn t 00001), v tn tu bin vn chuyn ny vo danh sch. Danh sch phi xut trnh mi khi xin cp C/O mu ICO v photo sao y gi VCCI HCM 1 bn tng hp gi ICO. 10 : in vo phn ---/----/---- cc ni dung : 145 / m s n v xut khu do VCCI cp (nh 1) / s th t C/O mu ICO ca n v (nh 3).

in vo phn Other marks cc du hiu khc (nu c).

11 : in du X vo tng ng. 12 : in trng lng tnh quy i ra kilgam. V d xut 18.23454 MTS (NW) in s quy i ra kg : 18,234.54. Trng hp cn th hin trng lng tnh khc nh chng t th ghi r thm trong ngoc. V d : (18.23454 MTS).


13 : in du X vo kg. 14 : in 1 du X vo 1 tng ng. Ghi r thm chng loi, hnh thc c ph nu thuc loi hng c ph khc. Lu : mi C/O mu ICO ch khai cho 1 loi hng c ph. Nu mt l hng c ph gm nhiu loi hng c ph th phi tch thnh nhiu C/O mu ICO tng ng cho mi loi hng c ph. 15 : in du X vo phng php ch bin tng ng (ch bin kh, t, loi b cht cafin, hu c). 16 : phn bn tri in ngy k chng nhn xut khu dng DD/MM/YYYY, a im k chng nhn xut khu, v k ng du ca c quan hi quan ni xut hng. thun tin cho vic i chiu, kim tra li nn ghi r s v ngy t khai hi quan hng xut pha trn ca phn ny, chng hn : Customs declaration for export comodities No. 26424/XK/KD/KV4 dated 15/10/2002.

Phn bn phi in ngy, a im k chng nhn xut x ca t chc cp C/O. a. Danh sch tn nc & M s tng ng TN NC M

S TN NC M

S ABU DHABI 257 LESOTHO 077 AFGHANISTAN 073 LIBERIA (*) 107 AJMAN 258 LIBYA 108 ALBANIA 074 LIECHTENSTEIN 199 ALGERIA 075 LITHUNIA 044 AMERICAN SAMOA 234 LUXEMBOURG 251 ANDORRA 203 MACAU 043 ANGOLA (*) 158 MACEDONIA 289 ANGUILLA 221 MADAGASCAR (*) 025 ANTIGUA & BARBUDA 222 MALAWI (*) 109 ARGENTINA 050 MALAYSIA 110 ARMENIA 266 MALDIVES 214 ARUBA 197 MALI 111 AUSTRALIA 051 MALTA 112 AUSTRIA 052 MARSHALL ISLANDS 182 AZERBAIZAN 276 MARTINIQUE 170 AZORES AND MADEIRA

165 MAURITANIA 113

BAHAMAS 216 MAURITIUS 208 BAHRAIN 076 MAYOTTE 252 BANGLADESH 254 MELILLA 297 BARBADOS 217 MEXICO (*) 016 BELARUS 081 MICRONESIA 183 BELGIUM 046 MOLDOVA 265 BELIZE 195 MONACO 205 BENIN (*) 022 MONGOLIA 114 BERMUDA 246 MONTSERRAT 224 BHUTAN 212 MOROCCO 115 BOLIVIA (*) 001 MOZAMBIQUE 160 BONAIRE 190 MYANMAR 080


BOSNIA AND HERZEGOVINA

287 NAMIBIA 135

BOTSWANA 078 NAURU 239 BRAZIL (*) 002 NEPAL 117 BRUNEI DARUSSALAM

213 NETHERLANDS 061

BULGARIA 079 NETHERLANDS ANTILLES

193

BURKINA FASO 143 NEW CALEDONIA 173 BURUNDI (*) 027 NEW ZEALAND 070 CAMBODIA 082 NICARAGUA 017 CAMEROON (*) 019 NIGER 119 CANADA 054 NIGERIA (*) 018 CAPE VERDE 162 NIUE 177 CAROLINE ISLANDS 305 NORFOLK ISLAND 240 CAYMAN ISLANDS 218 NORTHERN MARIANAS 204 CENTRAL AFRICAN REPUBLIC (*)

020 NORWAY 062

CEUTA 296 OMAN 116 CHAD 084 PAKISTAN 121 CHILE 055 PALAU 244 CHINA 043 PANAMA (*) 029 CHRISTMAS ISLAND 235 PAPUA NEW GUINEA (*) 166 COCOS ISLANDS 223 PARAGUAY (*) 122 COLOMBIA (*) 003 PERU (*) 030 COMOROS 172 PHILIPPINES (*) 123 CONGO, DEM. REP. OF (*)

021 PITCAIRN 198

CONGO, REP. OF (*) 004 POLAND 124 COOK ISLANDS 176 PORTUGAL 031 COSTA RICA (*) 005 PUERTO RICO 125 COTE D'IVOIRE (*) 024 QATAR 126 CROATIA 288 RAS AL KHAIMAH 261 CUBA (*) 006 REUNION 171 CURACAO 191 ROMANIA 128 CYPRUS 086 RUSSIA 127 CZECH 299 RWANDA (*) 028 DENMARK 056 SABAH 294 DJIBOUTI 175 SAINT HELENA 209 DOMINICA 230 SAINT KITTS AND NEVIS 226 DOMINICAN REPUBLIC (*)

007 SAINT LUCIA 232

DUBAI 259 SAINT PIERRE & MIQUELON

129

E.C. (Unspecified) 250 SAINT VINCENT AND THE GRENADINES

233

EAST TIMOR 159 SAMOA 194 ECUADOR (*) 008 SAN MARINO 206 EGYPT 142 SAO TOME AND

PRINCIPE 161

EL SALVADOR (*) 009 SARAWAK 295 EQUATORIAL GUINEA 167 SAUDI ARABIA 130


(*) ERITREA 045 SENEGAL 131 ESTONIA 041 SEYCHELLES 210 ETHIOPIA (*) 010 SHARJAH 262 FAEROE ISLANDS 220 SIERRA LEONE (*) 032 FALKLAND ISLANDS 220 SINGAPORE 132 FIJI 236 SLOVAKIA 300 FINLAND 071 SLOVENIA 292 FRANCE 058 SOLOMON ISLANDS 242 FRENCH GUIANA 168 SOMALIA 133 FRENCH POLYNESIA 174 SOUTH AFRICA 134 FUJAIRAH 260 SPAIN 063 GABON (*) 023 SRI LANKA (*) 083 GAMBIA 196 SUDAN 136 GAZA STRIP 192 SURINAME 139 GEORGIA 211 SVALBARD AND JAN

MAYEN ISLANDS 225

GERMANY 040 SWAZILAND 137 GHANA (*) 038 SWEDEN 064 GIBRALTAR 090 SWITZERLAND 065 GREECE 091 SYRIA 138 GREENLAND 202 TAHITI 306 GRENADA 231 TAIWAN 089 GUADELOUPE 169 TAJIKISTAN 285 GUAM 238 TANZANIA (*) 033 GUATEMALA (*) 011 THAILAND (*) 140 GUINEA (*) 092 TOGO (*) 026 GUINEA-BISSAU 163 TOKELAU 178 GUYANA 049 TONGA 243 HAITI (*) 012 TRINIDAD & TOBAGO (*) 034 HOLY SEE 207 TUNISIA 066 HONDURAS (*) 013 TURKEY 141 HONG KONG 043 TURKMENISTAN 286 HUNGARY 094 TURKS & CAICOS

ISLANDS 229

ICELAND 095 TUVALU 186 INDIA (*) 014 UCRAINA 179 INDONESIA (*) 015 UGANDA (*) 035 IRAN 096 UMM AL QAIWAIN 263 IRAQ 097 UNITED ARAB EMIRATES 120 IRELAND 098 UNITED KINGDOM 068 ISRAEL 099 UNITED STATES OF

AMERICA 369

ITALY 059 URUGUAY 144 JAMAICA (*) 100 UZBEKISTAN 282 JAPAN 060 VANUATU 118 JORDAN 101 VENEZUELA (*) 036 KAZAKHSTAN 279 VIETNAM (*) 145 KENYA (*) 037 VIRGIN ISLANDS (UK) 227 KIRIBATI 237 VIRGIN ISLANDS (US) 228 KOREA (NORTH) 102 WALLIS & FUTUNA

ISLANDS 245


KOREA (SOUTH) 103 WESTERN SAHARA 155 KUWAIT 104 WINDWARD ISLANDS

(Unspecified) 248

KYRGYZSTAN 283 YEMEN 146 LAOS 105 YUGOSLAVIA (SERBIA &

MONTENEGRO) 291

LATVIA 042 ZAMBIA (*) 149 LEBANON 106 ZIMBABWE (*) 039 LEEWARD ISLANDS (Unspecified)

247

(*) Cc nc xut khu c ph

Mu 1 : DANH SCH TN A CH THNG BO (Notify address) & M S TNG NG

n v xut khu : M s do VCCI cp : M s

Tn, a ch thng bo

0001 . . .

Mu 2 :

DANH SCH TN TU BIN VN CHUYN & M S TNG NG n v xut khu : M s do VCCI cp : M s Tn phng tin vn chuyn 00001 . . .

* Lu : Trng hp vn chuyn bi nhiu phng tin, thng bo ti nhiu a ch thng bo th m s trong 2 khai m s ngi nhn hng chnh thc, hoc m s a ch thng bo th nht (nu khng xc nh c ngi nhn hng chnh thc); m s trong 9 khai m s phng tin vn chuyn t Vit Nam. V d:


A & Z EXPORT CORPORATION 1096 TRAN HUNG DAO STR., HOCHIMINH CITY, VIETNAM

SARL ANDE, CITY LES SOURCES BT. 9 BIR MOURAD RAIS, ALGER, ALGERIE

ALGERIA

SINGAPORE

145 9628 9628

9 6 2 8

0 0 0 6

0 7 5

1 3 2

145 01

VIETNAM

21/12/2003

1 4 5

MEKONG PRIDE V.0379 & A.P.MOLLER V.0408 B/L NO.: SGNE19492 DATED : DEC. 21,2003 0 0 0 0 1

X

53,910.00 KGS X

900 BAGS VIETNAM ROBUSTA COFFEE GRADE 1, SCREEN 16

DEC. 21,2003 HOCHIMINH CITY

DEC.21,2003 HOCHIMINH CITY

09

Customs declaration No. 123/XK/KD/KV1 Date 20/12/2003


4. C/O form T: (C/O form Textitle)

L loi C/O theo quy nh ca Hip nh Dt May gia Vit Nam v EU. 1: k khai tn, a ch, nc ca ngi xut khu Vit Nam. 2: k khai s C/O gm 4 ch v 8 s : 2 ch u VN; 2 ch tip theo i vi hng xut khu sang Austria k khai ch AT. Tng t : Belgium, Luxembourg v Netherlands: BL, Denmark: DK, Finland: FI, France: FR, Germany: DE, Greece: GR, Ireland: IR, Italy: IT, Portugal: PL, Spain: ES, Sweden: SE, United Kingdom: UK; 1 s u ch nm, 2 s tip theo ch a bn cp E/L (TP.HCM 02, ng Nai 04, Bnh Dng 06), 5 s cui cng ch s th t C/O do t chc cp C/O cung cp.

3: k khai nm hn ngch (l hng XK s dng hn ngch ca nm no th s k khai nm )

4: k khai s cat (category). 5: k khai tn, a ch, nc ca ngi nhn hng. Trng hp nhn hng theo ch nh s c khai bo l TO ORDER hoc TO ORDER OF , thng nht vi vn n v cc chng t giao nhn hp l khc.

6: k khai nc xut x (VIETNAM) 7: k khai nc nhp khu cui cng (thuc EU) 8: k khai v vn ti (cng chi tit cng tt) nh hnh thc vn chuyn, tn phng tin vn chuyn, s v k hiu chuyn, hnh trnh (ca khu xut hng, ca khu nhn hng cui cng), s v ngy vn n,. V d: BY SEA : BACH DANG V.03 FROM : HOCHIMINH CITY TO : HAMBOURG B/L No. : 1234 DATED : APRIL 10, 2004 Lu : ca khu nhn hng cui cng trn 8 v ngi nhn hng (ch danh) trn 5 phi cng mt nc nhp ( 7). 9: Ghi ch ca c quan cp C/O. Thng c cc ghi ch sau :

C/O cp sau ngy xut hng : ng du thng bo ISSUED RETROSPECTIVELY Cp ph bn do b mt bn chnh : THE ORIGINAL OF C/O No. DATED WAS LOST, ng thi ng du DUPILCATE trn t C/O ph bn.

Cp thay th C/O cho trng hp cp li C/O (ton b hoc mt phn) nhng cha tr bn chnh C/O c : REPLACEMENT C/O No. DATED .

10: - K khai nhn hiu, s v loi ca thng hng (nu c); tn v m t hng.




* Lu : - k khai s container, s nim ch (cont./seal No. ..) nu xc nh. - k khai tn c th v m t r v hng ha. Khng c khai sai, hoc khai khng r v hng ha nh GENERAL MERCHANDISE (hng tng hp), . AND OTHER GOODS (..v cc hng khc),v.v.

11: K khai trng lng tnh (kg) v c s lng khc theo quy nh cho category. 12: K khai tr gi FOB ca hng (theo loi tin trong hp ng mua bn). * Lu : - 10,11,12 phi khai thng hng tn, trng lng tnh (hoc s lng khc), v tr gi FOB ca mi loi hng. - Trng hp tn hng v m t nhiu c th khai bo sang trang tip, mi trang khai bo r s th t trang gc di 10 (V d : Page 1/3). - Gch ngang trn 10,11,12 khi kt thc khai bo tn, trng lng tnh (hoc s lng khc), v tr gi FOB ca hng, sau ghi r tng trng lng (hoc s lng), tr gi FOB ca c l hng bng s (TOTAL) v bng ch (SAY TOTAL). 12: k khai tr gi FOB ca mi loi hng xut. 13: k khai a im, ngy pht hnh C/O. * Lu ngy np C/O v quy nh v thi gian cp C/O k khai chnh xc ngy pht hnh C/O. Khng ghi ngy pht hnh C/O l ngy ngh lm vic theo quy nh, hoc ngy xut hng, hoc ngy khc nu thc t ngy pht hnh C/O khng phi ngy ny. * Tr trng hp thng c khai bng ch (April, May,..), ngy khai thng nht theo dng dd/mm/yyyy. * Ngy pht hnh C/O bng hoc sau ngy cc chng t c khai bo trn C/O nh Invoice, t khai hi quan hng xut, giy php xut khu,. 14: k khai tn, a ch y , nc ca c quan thm quyn cp C/O (xem phn cc c quan c thm quyn cp C/O). C/O form Textile c cp bi VCCI HCM k khai 14 ni dung sau :

CHAMBER OF COMMERCE & INDUSTRY OF VIETNAM HOCHIMINH CITY BRANCH

171 Vo Thi Sau Str., 3rd Dist., Ho Chi Minh City, Vietnam Tel: 84.8.9326498, 84.8.9325989, 84.8.9325698

Fax: 84.8.9325472 Email: [email protected]


5. C/O Form D

Giy chng nhn xut x hng ho ASEAN ca Vit Nam - Mu D (sau y gi tt l giy chng nhn Mu D) l giy chng nhn xut x hng ho do Phng Qun l Xut nhp khu khu vc ca B Thng mi cp cho hng ho ca Vit Nam hng cc u i theo "Hip nh v chng trnh u i thu quan c hiu lc chung (CEPT) thnh lp Khu vc Thng mi t do ASEAN (AFTA)" (di y gi l Hip nh CEPT).

C/O Form D Ngun: Phng Thng mi v Cng nghip Vit Nam


Hip nh CEPT l Hip nh quc t gia cc nc thnh vin ASEAN m Vit Nam k tham gia ti Bng cc - Thi lan ngy 15 thng 12 nm 1995 v c thc hin t ngy 1 thng 1 nm 1996.

Hng ho c cp giy chng nhn Mu D:L cc hng ho p ng c y cc iu kin v xut x quy nh ti Hip nh CEPT.

Cch khai: Giy chng nhn Mu D phi c khai bng ting Anh v nh my. Ni dung khai phi ph hp vi t khai hi quan c thanh khon v cc chng t khc nh vn n, ho n thng mi v giy chng nhn kim tra xut x ca Cng ty Gim nh hng ho xut nhp khu (trong trng hp c yu cu kim tra).

s 1: Tn giao dch ca ngi xut hng + a ch + tn nc (Vit Nam).

s 2: Tn ngi nhn hng + a ch + tn nc (ph hp vi t khai hi quan c thanh khon). trn cng bn phi: Do Phng Qun l Xut nhp khu khu vc ghi. S tham chiu gm 12 k t, chia lm 5 nhm, chi tit cch ghi nh sau:

* Nhm 1: 02 k t VN (vit in) l vit tt ca 2 ch Vit Nam.

* Nhm 2: 02 k t (vit in) l vit tt tn nc nhp khu, quy nh cc ch vit tt nh sau: BR Bruney IN Indonexia ML Malaysia PL Philipines SG Singapore TL Thi Lan

* Nhm 3: 02 k t biu hin nm cp giy chng nhn. * Nhm 4: 01 k t th hin tn Phng Qun l Xut nhp khu khu vc cp Giy chng nhn Mu D theo quy nh nh sau: S 1 H Ni; S 2 Hi Phng; S 3 Nng; S 4 Nha Trang; S 5 TP H Ch Minh;S 6 Cn Th

* Nhm 5: Gm 05 k t biu hin s th t ca Giy chng nhn Mu D. Gia nhm 3 v 4 cng nh gia nhm 4 v 5 c du gch cho / .

V d: Phng Qun l Xut nhp khu khu vc thnh ph H Ch Minh cp Giy chng nhn Mu D mang s th 6 cho mt l hng xut khu sang Thi Lan trong nm 1996 th cch ghi s tham chiu ca Giy chng nhn Mu D ny s nh sau: VN-TL 96/5/00006

s 3: Tn phng tin vn ti (nu gi bng my bay th nh By air, nu gi bng ng bin th nh tn tu) + t cng no? n cng no?

s 4: trng (sau khi nhp khu hng ho, c quan hi quan ti cng hoc a im nhp khu s nh du thch hp trc khi gi li cho Phng Qun l Xut nhp khu khu vc cp Giy chng nhn Mu D ny).

s 5: Danh mc hng ho (01 mt hng, 01 l hng, i 01 nc, trong mt thi gian).

s 6: K m v s hiu ca kin hng.


s 7: S loi kin hng, m t hng ho (bao gm s lng v s HS ca nc nhp khu).

s 8: Hng dn c th nh sau:

a. Trng hp hng ho/sn phm c xut x ton b ti Vit Nam (khng s dng nguyn

ph liu nhp khu) th nh ch X.

b. Hng ho khng c sn xut hay khai thc ton b ti Vit Nam nh Quy tc 3 Ph lc 1 ca Quy ch xut x s nu phn sau theo quy nh ca ASEAN th khai ghi r s phn trm gi tr c tnh theo gi FOB ca hng ho c sn xut hay khai thc ti Vit Nam, v d 40%.

c. Hng ho c xut x cng gp nh Quy tc 4 Ph lc 1 ca Quy ch xut x ASEAN

nu ti Ph lc 1 th ghi r s phn trm ca hm lng c xut x cng gp ASEAN, v d 40%.

s 9: Trng lng c b hoc s lng v gi tr khc (Gi FOB).

s 10: S v ngy ca ho n thng mi.

s 11:

- Dng th nht ghi ch Vit Nam;

- Dng th hai ghi y tn nc nhp khu; - Dng th ba ghi a im, ngy thng nm, v ch k.

s 12: trng. - Trng hp cp sau theo quy nh ti iu 9 th ghi: Issued retroactively. - Trng hp cp li theo quy nh ti iu 10 th ghi: Certified true copy.

V d:


a. QUY CH XUT X DNG CHO HIP NH CEPT Khi xc nh xut x ca hng ha iu kin hng Chng trnh CEPT theo Hip nh CEPT, s p dng cc quy tc sau:

QUY TC 1: XC NH XUT X CA SN PHM Cc hng ha thuc din CEPT c nhp khu vo mt nc thnh vin t mt nc thnh vin khc c vn ti trc tip theo ngha ca Quy tc 5 ca quy ch ny, s iu kin c hng u i nu chng p ng cc yu cu xut x theo mt trong cc iu kin sau y:

a. Cc hng ha c xut x thun ty (c sn xut hoc thu hoch ton b ti nc thnh vin xut khu) nh qui nh ti Quy tc 2;

b. Cc hng ha c xut x khng thun ty (khng c sn xut hoc thu hoch ton b ti nc thnh vin xut khu), min l cc hng ha iu kin theo Quy tc 3 hoc Quy tc 4.

QUY TC 2: XUT X THUN TY Theo ngha ca Quy tc 1 cc hng ha sau c coi l c xut x thun ty: a. Cc khong sn c khai thc t lng t, mt nc hay y bin ca nc ;

b. Cc hng ha nng sn c thu hoch nc ;

c. Cc ng vt c sinh ra v chn nui nc ;

d. Cc sn phm t ng vt nu mc (c) trn y;

e. Cc sn phm thu c do sn bn hoc nh bt nc ;

f. Cc sn phm thu c do nh c trn bin v cc hi sn do cc tu ca nc ly

c t bin;

g. Cc sn phm c ch bin hay sn xut trn boong tu ca nc t cc sn phm

nu mc (f) trn y;

h. Cc nguyn liu qua s dng c thu nht ti nc , ch dng ti ch nguyn

liu;

i. ph thi t cc hot ng cng nghip ti nc ; v

j. Cc hng ha c sn xut t cc sn phm t mc (a) n (i);

QUY TC 3: XUT X KHNG THUN TY

a. (i) Hng ha s c coi l xut x t cc nc thnh vin ASEAN, nu c t nht 40% hm lng xut x t bt c nc thnh vin no.


(ii) Nguyn ph liu mua trong nc do cc nh sn xut c cp php cung cp, tun th cc quy nh ca php lut ti nc c coi l p ng v xut x ASEAN; nguyn ph liu mua t ngun khc phi kim tra hm lng xc nh xut x.

(iii) Theo tiu mc (i) trn, nhm mc ch thc hin cc quy nh ca quy tc 1 (b), cc sn phm c ch to hoc gia cng m c tng gi tr nguyn ph liu c s dng c xut x t cc nc khng phi l thnh vin ASEAN hoc c xut x khng xc nh c khng vt qu 60% ca gi FOB ca sn phm c sn xut hoc ch bin v c qu trnh sn xut cui cng c thc hin trn lnh th nc xut khu l thnh vin.

b. Gi tr nguyn ph liu khng xut x t ASEAN s l:

(i) Gi CIF ca hng ha ti thi im nhp khu;

(ii) Gi xc nh ban u ca sn phm c xut x khng xc nh c ti lnh th ca nc thnh vin ni thc hin qu trnh gia cng ch bin.

Cng thc 40% hm lng ASEAN nh sau:

(Gi tr nguyn ph liu nhp khu t nc khng phi l thnh vin ASEAN + Gi tr nguyn ph liu c xut x khng xc nh c) 100% Gi FOB 60%

QUY TC 4: QUY TC XUT X CNG GP Cc sn phm p ng c cc yu cu xut x quy nh ti quy tc 1 v c s dng ti mt nc thnh vin nh l u vo ca mt sn phm hon chnh iu kin c hng u i ti cc nc thnh vin khc s c coi l cc sn phm c xut x ti nc thnh vin l ni t chc gia cng ch bin sn phm cui cng min l tng hm lng ASEAN ca sn phm cui cng khng nh hn 40%.

QUY TC 5: VN TI TRC TIP Cc trng hp sau c coi l vn ti trc tip t nc xut khu l thnh vin n nc nhp khu l thnh vin:

a. Nu hng ha c vn chuyn qua lnh th ca bt k mt nc ASEAN no; b. Nu hng ha c vn chuyn khng qua lnh th ca bt k mt nc khng phi l

thnh vin ASEAN no khc; c. Hng ha c vn chuyn qu cnh qua mt hoc nhiu nc trung gian khng phi l

thnh vin ASEAN c hoc khng c chuyn ti hoc lu kho tm thi ti cc nc , vi iu kin: (i) Qu cnh l cn thit v l do a l hay do yu cu c lin quan trc tip n vn ti

hng; (ii) Hng ha khng c mua bn hoc s dng cc nc qu cnh ; v


(iii) Khng c x l g i vi sn phm ngoi vic d hng v ti xp hng hoc nhng cng vic cn thit gi hng trong iu kin m bo.

QUY TC 6: X L BAO B HNG HA a. Trong trng hp xc nh thu hi quan, mt nc thnh vin s xt hng ha tch

ring vi bao b. i vi hng nhp khu chuyn ti t mt nc thnh vin khc, nc thnh vin c th cng xt ring xut x ca bao b.

b. Trng hp khng p dng c theo mc (a) trn y, bao b s c xt chung vi hng ha. Phn bao b dng do yu cu vn ti hoc lu kho c coi l c xut x ASEAN.

QUY TC 7: C/O MU D PH HP Hng ha s c hng u i thu quan c hiu lc chung (CEPT) nu c C/O Mu D do mt c quan c thm quyn ca Chnh ph nc xut khu l thnh vin cp. Cc nc thnh vin phi thng bo cho nhau bit c quan cp C/O Mu D v cc th tc cp C/O Mu D phi ph hp vi cc th tc cp C/O Mu D c quy nh v Hi ngh cc quan chc kinh t cp cao (SEOM) thng qua.


6. C/O form E:

y l loi Giy chng nhn xut x hng ha cp cho hng ha ca Vit Nam c hng cc u i thu quan theo Hip nh khung v Hp tc Kinh t ton din gia Hip hi cc quc gia ng Nam v Cng ha Nhn dn Trung Hoa c hiu lc t ngy 26 thng 11 nm 2003.

C/O Form E



Cch khai: C/O mu E phi c khai bng ting Anh v nh my. Ni dung khai phi ph hp vi t khai hi quan lm th tc hi quan v cc chng t khc nh vn n, ha n thng mi v Bin bn kim tra xut x ca T chc Gim nh hng ha xut nhp khu (trong trng hp c yu cu kim tra). Ni dung k khai C/O mu E c th nh sau:

s 1: ghi tn giao dch ca ngi xut khu, a ch, tn quc gia xut khu (Vit Nam).

s 2: ghi tn ngi nhn hng, a ch, tn nc. trn cng bn phi: do T chc cp C/O ghi. S tham chiu gm 13 k t, chia lm 5 nhm, chi tit cch ghi nh sau:

a. Nhm 1: 02 k t "VN" (vit in hoa) l vit tt ca hai (02) ch Vit Nam. b. Nhm 2: 02 k t (vit in hoa) l vit tt tn nc nhp khu, quy nh cc ch vit tt

nh sau:

STT Tn n v M s

1 Phng qun l xut nhp khu khu vc H Ni 1

2 Phng qun l xut nhp khu khu vc Thnh ph H Ch Minh 2 3 Phng qun l xut nhp khu khu vc Nng 3 4 Phng qun l xut nhp khu khu vc ng Nai 4 5 Phng qun l xut nhp khu khu vc Hi Phng 5 6 Phng qun l xut nhp khu khu vc Bnh Dng 6 7 Phng qun l xut nhp khu khu vc Vng Tu 7 8 Phng qun l xut nhp khu khu vc Lng Sn 8 9 Phng qun l xut nhp khu khu vc Qung Ninh 9

10 Phng Qun l xut nhp khu khu vc Lo Cai 71 11 Phng Qun l xut nhp khu khu vc Thi Bnh 72 12 Phng Qun l xut nhp khu khu vc Thanh Ha 73 13 Phng Qun l xut nhp khu khu vc Ngh An 74 14 Phng Qun l xut nhp khu khu vc Tin Giang 75 15 Phng Qun l xut nhp khu khu vc Cn Th 76 16 Phng Qun l xut nhp khu khu vc Hi Dng 77 17 Phng Qun l xut nhp khu khu vc Bnh Tr Thin 78 18 Phng Qun l xut nhp khu khu vc Khnh Ha 80

V d: Phng Qun l Xut nhp khu khu vc thnh ph H Ch Minh cp C/O Mu E mang s th 6 cho mt l hng xut khu sang Trung Quc trong nm 2007 th cch ghi s tham chiu ca C/O Mu E ny s l: VN-CN 07/2/00006.

s 3: Ngy khi hnh, tn phng tin vn ti (nu gi bng my bay th nh "By air", nu gi bng ng bin th nh tn tu) v tn cng bc d hng.


s 4: trng. Sau khi nhp khu hng ha, c quan hi quan ti cng hoc a im nhp khu s nh du thch hp trc khi gi li cho t chc cp C/O Mu E ny.

s 5: Danh mc hng ha (01 mt hng, 01 l hng, i 01 nc, trong mt thi gian) s 6: K hiu v s hiu ca kin hng s 7: S kin hng, loi kin hng, m t hng ha (bao gm s lng v m HS ca nc nhp khu). s 8: Hng dn c th nh sau:

Hng ha c sn xut ti nc c tn u tin s 11 ca C/O ny gm cc trng hp sau:

in vo s 8:

a) Hng ha c xut x thun ty hoc c sn xut ton b ti ngi xut khu theo iu 3 ca Ph lc 1 Quyt nh 12/2007/Q-BTM

Ghi "WO"

b) Hng ha c xut x khng thun ty theo iu 4 ca Ph lc I Quyt nh 12/2007/Q-BTM

Ghi t l phn trm hm lng c tnh theo gi FOB ca hng ha c sn xut hay khai thc ti Vit Nam, chng hn ghi 40%

c) Hng ha c xut x khng thun ty theo iu 4 v iu 5 ca Ph lc I Quyt nh 12/2007/Q-BTM (xut x cng gp)

Ghi t l phn trm hm lng cng gp ACFTA c tnh theo gi FOB, chng hn ghi 40%

d) Hng ha p ng iu 6 ca Ph lc I Quyt nh 12/2007/Q-BTM

Ghi "PSR"

s 9: Trng lng c b ca hng ha (hoc s lng khc) v gi tr FOB. s 10: S v ngy ca ha n thng mi. s 11: a. Dng th nht ghi ch "Vietnam". b. Dng th hai ghi y tn nc nhp khu. c. Dng th ba ghi a im cp, ngy thng nm, v ch k ca ngi c y quyn k

cp.

s 12: do t chc cp C/O ghi s 13: a. Trng hp cp sau theo quy nh ti iu 11, Ph lc 2 th nh du vo : "ISSUED

RETROACTIVELY"

b. Trng hp sn phm c gi t Bn xut khu tham gia trin lm ti mt Bn khc v c bn trong hoc sau trin lm ti Bn nhp khu theo quy nh ti iu 22, Ph


lc 2 th nh du vo "Exhibition", tn v a ch ni din ra trin lm phi ghi r ti s 2

c. Trng hp sn phm c cp C/O gip lng theo quy nh ti iu 12, Ph lc 2 th nh du vo "Movement Certificate", tn T chc cp C/O mu E gc, ngy cp v s tham chiu ca C/O mu E gc phi c ghi r ti s 13;

d. Trng hp ha n pht hnh ti Bn th ba theo quy nh ti iu 23, Ph lc 2 th nh du vo "Third Party Invoicing", s ha n phi c ghi r ti s 10, tn cng ty pht hnh ha n v tn Nc m cng ty ny t tr s ti Nc phi c ghi r ti s 7

7. C/O form AK:

L loi C/O hng cc u i theo Hip nh Thng mi hng ha thuc Hip nh khung v Hp tc kinh t ton din gia cc Chnh ph ca cc nc thnh vin thuc Hip hi cc Quc gia ng Nam v Chnh ph i Hn Dn Quc (Hn Quc).

C/O Form AK



8. C/O form AJ:

L loi C/O hng cc u i theo Hip nh Thng mi hng ha thuc Hip nh khung v Hp tc kinh t ton din gia cc Chnh ph ca cc nc thnh vin thuc Hip hi cc Quc gia ng Nam v Nht Bn.

III. C quan thm quyn cp:

1. C quan cp C/O

Do c quan hay t chc c thm quyn ca nc xut x hng ho cp. Do nh sn xut cp: Phi c xc nhn ca c quan hoc t chc c thm quyn ca nc cp c lin quan.

Do nc lai x cp: Trng hp hng ho c i qua nc th 3 (nc lai x) tp kt, chuyn ti, chuyn khu (k c trng hp hng ho lm th tc nhp khu vo nc th ba sau ti xut khu) nhng khng lm thay i xut x hng ho, vn m bo tnh nguyn trng, hoc (nu c) ch thc hin mt s hot ng n gin bo qun hay ng gi li hng ho nhm m bo cht lng hng ho, khng lm thay i gi tr thng mi ca hng ho. Trong trng hp hng ho i qua nhiu nc, th nc th 3 c xc nh l nc cui cng m t hng ho c xut khu n Vit Nam-nc nhp khu. C/O do nc lai x cp c chp nhn tnh php l trong hai trng hp sau: Nu nc lai x cng l nc c hng ch u i thu quan th chp nhn C/O do nc lai x cp

Nu nc lai x khng l nc c hng ch u i thu quan th chp nhn C/O do nc lai x cp km bn sao C/O ca nc xut x (l nc c hng ch u i thu quan ca Vit Nam).

2. C quan qun l cp C/O VN:

B Cng thng l c quan T chc vic thc hin cp Giy chng nhn xut x hng ha xut khu; trc tip cp hoc y quyn cho Phng Thng mi v Cng nghip Vit Nam v cc t chc khc thc hin vic cp Giy chng nhn xut x hng ha.

Hin ti, cc phng qun l xut nhp khu ca B Cng thng, mt s ban qun l cc khu ch xut, khu cng nghip c B Cng thng y quyn thc hin vic cp cc loi C/O sau:

. C/O form A . C/O form D;

. C/O form E; . C/O form S;

. C/O form AK; Phng Thng mi v Cng nghip Vit Nam c thm quyn cp cc loi C/O cn li (trong gm c C/O form B hng giy dp xut khu sang EU).


http://co.vietforward.com/QUY DINH/Quy dinh chung/Bang tong hop.htm


IV. Th tc xin cp giy chng nhn xut x

1. Th tc cp C/O cho doanh nghip ln u xin C/O

Bc 1: i vi doanh nghip (DN) ln u xin C/O, trc khi chun b cc chng t C/O, phi in y B H s Thng nhn gm 3 trang (xem cc mu h s bn di) hoc xin ti B phn C/O - Nu xin C/O ti Chi nhnh VCCI HCM (xem mu bn di) v np li cho B phn C/O, VCCI cng vi 1 bn sao ca Giy php ng k kinh doanh v 1 bn sao ca Giy ng k M s thu ca DN. Bc 2: Sau khi np cc giy t trn cho VCCI, DN phi chun b y B H s xin cp C/O nh sau: a) n xin cp C/O: in y cc trn n v c du, ch k ca ngi c thm quyn ca DN (xem mu bn di) b) Mu C/O (A, B, T, Mexico, Venezuela,): Ngi xut khu ch c ngh cp mt loi Mu C/O cho mi l hng xut khu, tr Mu C/O c ph c th ngh cp thm Mu A hoc Mu B (Ty loi mt hng v nc xut khu, cn b C/O s t vn cho DN mua mu C/O no). C/O c khai gm c 1 bn gc v t nht 2 bn sao C/O T chc cp C/O v Ngi xut khu mi bn lu mt bn. Lu : DN phi nh my y cc trn Form bng ting Anh, bn chnh v bn sao C/O phi c du v ch k ngi c thm quyn k ca DN (tr trn C/O Form T khng cn du v ch k ca DN).

c) Commercial Invoice (Ha n thng mi): 1 bn gc do DN pht hnh. d) T khai Hi quan hng xut khu: hon thnh th tc hi quan (1 bn sao c du , ch k ngi c thm quyn k ca DN, v du Sao y bn chnh), tr cc trng hp hng xut khu khng phi khai bo t khai hi quan xut khu theo quy nh ca php lut. Trong trng hp c l do chnh ng, Ngi xut khu c th np sau chng t ny. Nu xt thy cn thit, T chc cp C/O c th yu cu Ngi xut khu cung cp thm cc chng t lin quan n sn phm xut khu nh: e) Packing List: 1 bn gc ca doanh nghip f) Bill of Lading (Vn n): 1 bn sao c du , ch k ngi c thm quyn k ca DN v du Sao y bn chnh

g) T khai Hi quan hng nhp (1 bn sao): nu DN nhp cc nguyn, ph liu t nc ngoi; hoc Ho n ga tr gia tng mua bn nguyn ph liu trong nc: nu DN mua cc nguyn vt liu trong nc. h) Bng gii trnh Quy trnh sn xut: i vi DN ln u xin C/O hay mt hng ln u xin C/O phi c DN gii trnh cc bc sn xut thnh sn phm cui cng p ng tiu chun xut x.

i) Cc giy t khc: nh Giy php xut khu; Hp ng mua bn; Mu nguyn, ph liu hoc sn phm xut khu; hoc cc chng t khc chng minh xut x ca sn phm tu tng mt hng v nc xut khu.


2. Cc mu h s v chng t cn thit

a. B H s Thng nhn (3 trang) H S DOANH NGHIP NGH CP C/O

M S DOANH NGHIP (nu c): .. 1. Tn ting Vit..... 2. Tn ting Anh..... 3. Tn vit tt...... 4. a ch tr s chnh: ...... 5. in thoi: .... Fax: .... E-mail: ... 6. Website: ... M s thu...... 7. Giy chng nhn KKD (hoc giy php u t) s: . ngy cp: ... 8. C quan cp....... 9. Vn iu l: ... 10. Loi hnh doanh nghip: T nhn C phn Nh nc Trch nhim hu hn Lin doanh Khc (Trng hp doanh nghip c vn u t nc ngoi ghi r % vn gp ca (cc) bn nc ngoi)

Trng hp doanh nghip c vn gp ca Nh nc ghi r % vn gp ca Nh nc

11. Ngnh, ngh kinh doanh: . 12. Ngi i din theo php lut ca doanh nghip: ... Mobile: . Tel: 13. Cn b XNK (u mi lin h v C/O): ............................................................................................. Mobile: . Tel: 14. Cc chi nhnh, vn phng i din: ................... 15. L hi vin cc hip hi: - VCCI (nu c) s giy chng nhn: . Ngy cp: /./. - Cc hip hi khc (nu c ghi r tn): .................................................................

nh km:

1. ng k cc c nhn c thm quyn k n ngh cp C/O. Form C/O v cc c nhn c u quyn ti lin h cp C/O ti VCCI

2. Danh sch cc c s sn xut hang xut khu cho doanh nghip ngh cp C/O ti VCCI

Lp ti .. ngy ../ ../ . (K tn v ng du)


NG K CC C NHN C THM QUYN K N NGH CP C/O, FORM C/O V CC C NHN C U

QUYN TI LIN H CP C/O TI VCCI 1. ng k cc c nhn ca doanh nghip c tn, mu ch k v du di y: TT H v tn Chc v Mu ch k Mu du doanh nghip 1 2 3 4 5

c thm quyn hoc c y quyn k trn n ngh cp C/O, Form C/O ti VCCI. 2. ng k cc c nhn c tn di y: TT H v tn Chc danh Phng (Cng ty) S chng minh th 1 2 3 4 5

c y quyn ti lin h cp C/O ti VCCI.... (tn ca T chc cp C/O). Ti xin chu hon ton trch nhim trc php lut v vic ng k, y quyn ny.

Lp ti .. ngy ../ ../ . Ngi i din theo php lut ca doanh nghip

(K tn v ng du)


b. B H s xin C/O nu xin ti VCCI chi nhnh TpHCM

M s n v C/O:

S C/O:

1. M s thu:

S C/O c ph:

S C/O hng dt:

2. Knh gi: Chi nhnh Phng Thng mi v Cng nghip Vit Nam ti Thnh ph H Ch Minh 171 V Th Su, Qun 3, TP. H Ch Minh Tel: 9326498-9325989, Fax: 9325472 Email : [email protected]

3. N NGH CP C/O

FORM ___ 4. Hnh thc cp (nh du vo thch hp) Cp ln th nht C tr li C/O gc Cp ln th hai

L do: .

5. B h s gm c: - n ngh cp C/O - Mu C/O - T khai hi quan xut khu - T khai hi quan nhp khu nguyn liu - Giy php xut khu - Hp ng mua bn

- Ha n mua bn nguyn liu trong nc - Vn n ng bin - Vn n ng khng - Cc chng t khc..

6. Ngi xut khu (tn ting Vit): - Tn ting Anh: - a ch: - in thoi: . Fax: 7. Ngi nhp khu/ Ngi mua (tn ting Vit): - Tn ting Anh: - a ch: - in thoi: . Fax: 8. Tn hang (ting Vit v ting Anh) 9. M HS (8 s) 10. S CAT 11. S lng 12. Tr gi

13. S Invoice:. .. Ngy: /../

14. Nc nhp khu: . .

15. S vn n:. .. Ngy: ./../..

16. Nhng khai bo khc: ... ...

17. Ghi ch ca T chc cp C/O: - Ngy cp:././. - S..L ph. - Ngi kim tra: - Ngi nhp d liu: - Ngi k: - Ngi tr: - ngh ng:

18. n v chng ti xin cam oan l hng ni trn c khai bo chnh xc, ng s thc v ph hp vi cc quy nh v xut x hng ha hin hnh. Chng ti xin chu mi trch nhim v li khai.

Lm tingy..thngnm. (K tn, ghi r chc v v ng du)


Mu VCCI HCM 010906-6


c. n xin cp C/O Ph lc III

N NGH CP C/O (Km theo Thng t s 07/2006/TT-BTM ngy 17 thng 4 nm 2006

ca B Thng mi) 1. M s thu S C/O: . . S C/O c ph: S C/O hng dt: 2. Knh gi: (T chc cp C/O).. ..

3. N NGH CP C/O FORM.

4. Hnh thc cp (nh () vo thch hp) Cp ln th nht C tr li C/O gc Cp ln th hai

L do:

5. B h s gm c: - n ngh cp C/O - Mu C/O - T khai hi quan xut khu - T khai hi quan nhp khu nguyn liu - Giy php xut khu - Hp ng mua bn

- Ha n mua bn nguyn liu trong nc - Vn n ng bin - Vn n ng khng - Cc chng t khc..

6. Ngi xut khu (tn ting Vit): - Tn ting Anh: - a ch: - in thoi: . Fax: 7. Ngi nhp khu/ Ngi mua (tn ting Vit): - Tn ting Anh: - a ch: - in thoi: . Fax: 8. Tn hng (ting Vit v ting Anh) 9. M HS 10. S CAT 11. S lng 12. Tr gi

13. S Invoice:. . Ngy: /../..

14. Nc nhp khu: . .

15. S vn n:. .. Ngy: ./../..

16. Nhng khai bo khc: ... ...

17. Ghi ch ca T chc cp C/O: - Ngy cp:././. - S..L ph. - Ngi kim tra: - Ngi nhp d liu: . - Ngi k: . - Ngi tr: - ngh ng:

18. n v chng ti xin cam oan l hng ni trn c khai bo chnh xc, ng s thc v ph hp vi cc quy nh v xut x hng ha hin hnh. Chng ti xin chu mi trch nhim v li khai.

Lm tingy..thngnm. (K tn, ghi r chc v v ng du)

Correction Issued Duplicate Du khc


d. Bng gii trnh sn phm p ng tiu chun GSP ca cc nc nhp khu theo t l phn trm

Mu 01


BNG GII TRNH SN PHM P NG TIU CHUN GSP (FORM A) CA NC NHP KHU THEO TIU CH T L %

Tn sn phm: M HS: n v tnh: 1 (pcs, prs, set, m2, kg, ctns, yard,)

STT Tn nguyn vt

liu M HS Xut

x nh mc n gi Thnh tin (USD,

VND, ..) Ghi ch

p ng tiu chun xut x ca Form, xut khu i, sn phm ny phi p ng t l phn trm

Cng thc tnh:

Gi nguyn liu nhp khu + Gi nguyn liu khng r xut x x 100% =

% (Gi FOB hoc Gi xut xng ca sn phm hoc Tng chi ph)*

Ch gii:

* Doanh nghip phi tnh t l % nguyn vt liu nhp khu v khng r xut x sn xut ra sn phm so vi Gi FOB/ Gi xut xng/ Tng chi ph sn xut th phi ty thuc vo quy tc u i GSP ca nc nhp khu. * K tn v ng du


3. Quy trnh ng k C/O in t trc tip

Bc 1: ng nhp s dng cc form khai bo C/O, u tin Doanh nghip (DN) phi ng nhp vo h thng bng cch nhp M s thu (MST) v mt khu (do VCCI cung cp). Chng


ti s mc nh mt khu cng chnh l M s thu ca doanh nghip. Sau m bo tnh bo mt doanh nghip c th thay i mt khu ca mnh.

Nhp chnh xc MST v mt khu. Sau khi ng nhp thnh cng Mu form xin cp C/O xut hin. Bc 2: in mu form xin cp C/O Tng quan v mu n k khai (hnh minh ha)



V c bn vic in thng tin form xin cp C/O cng tng t nh khi DN in form trn giy, cc DN in thng tin vo cc v tr trng trn form (v tr c ng k gch ni) v cc ty chn theo kiu nh du. Nhng thun tin khi khai bo C/O in t:

Trong mc n ngh cp C/O DN khai bo ch vic chn loi form. DN chn form no trong bc k khai form tip theo h thng s hin th lun loi form doanh nghip tin khai bo. Trong mc Cng ty xut khu h thng s t ng in thng tin ca DN xut khu theo MST v mt khu ca DN ng nhp.


Trong mc Cng ty nhp khu c 2 trng hp nh sau: - Nu h thng cha tn ti DNNK th DN khai bo phi nhn vo Thm mi bn cnh (Nhn Ctrl + Click chut) in thng tin v thm mi doanh nghip nhp khu vo h thng. - Nu h thng c DNNK cn khai bo, trn dng Cng ty nhp khu s xut hin mt danh sch hin ra , DN khai bo ch vic chn tn DN cn thit l h thng s t ng in thng tin vo mc ny. Mc Khai bo m hng ha DN chn ng lin kt (link) Chn M HS, mt ca s m ra bn chn m HS ph hp. Nhn vo nt Xa tt c M HS trong trng hp mun chn li m HS. Khai bo ngy gi h thng s t ng in thng v nm theo thng nm hin hnh, DN khai bo hon ton c th chnh sa cho ph hp. Sau khi hon thnh vic khai bo nhn nt xc nhn, DN ch trong giy lt h thng lu thng tin v mt thng bo thnh cng xut hin. Kt thc qu trnh khai bo ng k.



Bc 3: k khai form K khai form A:

- Cch khai bo form A in t cng tng t nh cch khai bo trn giy. DN khai bo theo cc tiu ch c th trn form - Tn cng ty xut khu v nhp khu cng c h thng t ng in sn t khi DN khai bo form k khai. - Trong mc k khai hng ha, h thng khai bo in t h tr bn khai bo ti a 25 dng. - Tn cc quc gia s c h thng ly thng tin t form k khai v in t ng vo form A. - Kt thc qu trnh k khai form A.

- K khai form B: Quy trnh khai bo form B, DN lm ging nh khai bo form A

Bc 4: Qun l cc form k khai Giao din qun l 1. Tn cng ty nhp khu 2. Ngy c cp 3. Tn hng 4. S ln cp 5. L do cp 6. In n 7. In form 8. Nt sa li form. 9. Xa k khai In n khai bo Sau khi ca s inform hin ln bn n gin ch vic nhn nt print nh hnh di y: Giao din In n In cc form Tng t nh cch in khai bo

Bc 5: Hon tt quy trnh Sau khi kt thc quy trnh in n, form. Trn mi t n, form s xut hin mt m vch 2 chiu (Hnh minh ha). M vch ny s c nhim v cung cp cc thng tin ca n, form ti h thng tip nhn t ti VCCI thng qua u c m vch 2 chiu. M vch 2 chiu Thay i mt khu qun tr m bo an ton v thng tin khi s dng h thng khai bo CO in t trc tuyn


V. Tc dng ca C/O C/O c vai tr quan trng trong hot ng kinh doanh xut nhp khu. Tm quan trng ca C/O c th c xem xt nhiu kha cnh: tc dng i vi ngi xut khu, i vi ngi nhp khu, vi c quan nh nc c thm quyn, vi nc xut khu v nc nhp khu.

1. Tc dng ca C/O i vi ch hng: a. i vi ngi xut khu: C/O ni ln phm cht ca hng ha m bo cht lng hng khi xut khu, c bit l cc mt hng th sn m tn ca n gn lin vi tn a phng ni sn xut cc sn phm ni ting trn th gii. Trong hp ng mua bn ngoi thng, nu i tng mua bn ghi trong hp ng c gn lin vi tn v a danh ni sn xut c ting tm th chng minh c phm cht ca hng ha .

C/O l bng chng nc xut khu chng minh xut x ca hng ha c giao l ph hp vi tha thun trong hp ng

C/O l cn c tin hnh thng quan hng ha xut khu. Theo quy ch ca hi quan nu c quy nh v xut trnh C/O cho l hng xut khu, th n l mt chng t khng th thiu trong b chng t hi quan thng quan hng ha. C/O l mt chng t thit yu trong b chng t thanh ton c thanh ton tin hng khi s dng phng thc tn dng chng t. Khi hp ng mua bn ngoi thng quy nh phng thc thanh ton bng L/C th ngi xut khu ch nhn c tin thanh ton khi C/O c xut trnh cng vi cc chng t khc. Nu thiu C/O th b chng t coi nh cha theo quy nh ca L/C v ngn hng s khng chp nhn thanh ton. C/O trong ch u i ph cp GSP l c s tng kh nng cnh tranh ca hng ha v m phn tng gi hng ha hoc gi gia cng ca nh xut khu. Cc doanh nghip xut khu nhng nc c hng u i thng s dng C/O lm phng tin cnh tranh vi cc nc khc khng c hng u i cho cng mt mt hng c phm cht v gi c tng ng. Tc dng ca C/O cng ln hn khi mt hng xut khu thuc danh mc hng ha c min thu hon ton, bi khi nh xut khu c iu kin m phn nng gi ln cao hn.

b. Tc dng ca C/O i vi ngi nhp khu: C/O l cn c lm th tc nhp khu. Nu thiu C/O, c quan hi quan nc nhp khu s khng lm th tc nhp khu cho l hng hoc s tnh thu nhp khu mc cao nht i vi hng ha m trn thc t hng ha c th c gim thu, thm ch l min thu. C/O l c s xc nh xut x ph hp ca sn phm cn nhp khu, l c s nh nhp khu chc chn rng sn phm m h mua c xut x t nc m h mun. Nc xut x ca sn phm c ngha quan trng i vi nh nhp khu bi n lin quan trc tip n mc ch mua hng ca nh nhp khu. C/O l cn c nh nhp khu chng minh khng vi phm nhng quy nh v xut x hng ha nhp khu. C quc gia khi thc hin chnh sch thng mi vi quc


gia khc nh cm vn, cm nhp khu cc hng ha thuc danh mc hng ha cm nhp th CO l mt bng chng quan trng i vi h thc hin chnh sch ny. C th quc gia s da vo C/O theo di v chng minh hng ha nhp khu khng c xut x t nc b cm nhp khu hng ha.

C/O mu A l cn c ngi nhp khu c hng mc thu u i GSP, tc l gim thu nhp khu, gim chi ph nhp khu, tng li nhun kinh doanh. Thng thng hu ht cc nc cho hng u i GSP, mc thu u i ph bin i vi a s sn phm c hng GSP l 50% so vi mc thu MFN, cng c nhng nc cho hng nhiu hn hoc t hn mc 50% so vi mc MFN. Nu quc gia no c hng u i GSP t cc nc cho hng th hin nhin hng ha ca quc gia c hng khi nhp vo nc cho hng s c gim thu nhp khu, t c c hi tng li nhun cho mnh.

2. Tc dng ca C/O i vi c quan hi quan: a. Tc dng ca C/O i vi c quan hi quan nc xut khu: Khi th tc thng quan hng ha c quy nh phi da trn s xut trnh y cc chng t hng ha, trong c C/O, th C/O l mt cn c quan trng c quan hi quan cho php ngi xut khu thng quan hng ha. C/O gip c quan hi quan thun tin trong vic kim tra v xc nh xut x hng ha ang lm th tc hi quan xut khu, nh gi c kh nng xut khu thc t hng ha c xut x t nc mnh, xc nh c t l hng ha qu cnh.

b. Tc dng ca C/O i vi c quan hi quan nc nhp khu: C/O gip c quan hi quan nc nhp khu kim tra, qun l c hng ha nhp khu ph hp vi chnh sch ngoi thng v quan h kinh t i ngoi ca chnh ph nc mnh v chnh ph nc xut x hng ha. C/O cn gip c quan hi quan ngn chn c kp thi hng ha t nhng nc ang l i tng b hn ch v cm nhp khu, xc nh mc thu p dng cho l hng nhp khu ph hp vi ch thu quan hin hnh. Trn c s thng tin v C/O cho php c quan hi quan tin hnh cng tc thng k ngoi thng, xc nh ngun nhp ch yu ca tng mt hng t c ch tnh thu nhm bo v sn xut trong nc.

3. Tc dng ca C/O i vi vic pht trin kinh t v chnh sch ngoi thng ca Nh nc. a. i vi nc xut khu Khi cc cam kt quc t v mua bn hng ha m nh nc k kt vi cc nc hay t chc kinh t quc t c quy nh v cung cp C/O c hng quyn li c lin quan nh u i thu quan th C/O l cn c c hng cc quyn li .

Khi nc xut khu l nc ang v km pht trin thuc danh mc cc nc c hng u i ca ch GSP ca cc nc pht trin th C/O l bng chng thc hin cc quy nh v cung cp C/O ca ch u i ny. N cng tng t khi nc xut khu l thnh vin ca ASEAN nh c cam kt trong hip nh v chng trnh u i thu quan c hiu lc chung CEPT.


Khi C/O l c s c hng u i, n gip cc nc xut khu tang cng kh nng thm nhp th trng ca cc nc pht trin cho hng u i, gip m rng th phn v hng ha ca h tr nn c sc cnh tranh cao hn so vi hng ha cng loi ca cc nc khng c hng u i c cc iu kin khc nh nhau. iu ny lm tng li nhun xut khu, tng nhanh tc pht trin kinh t, kch thch sn xut, gii quyt cng n vic lm, gim t l tht nghip.

b. i vi nc nhp khu C/O l c s thc hin cng tc thng k ngoi thng ca C quan Hi quan v cc c quan qun l chc nng c lin quan. Trn c s cc thng k ngoi thng ny, nc nhp khu nm c tnh hnh nhp khu hng ha, tnh hnh thc hin hn nghch nhp khu sn phm c xut x t cc nc c phn b, tnh hnh cht lng hng ha nhp khu t cc th trng khc nhau, tc ng v mt x hi- v sinh- mi trng ca hng ha nhp khu. T cc c quan ny c cc bin php qun l v xy dng chnh sch nhp khu biu thu thch hp, chnh sch qun l cng nh h thng tiu chun cht lng cho hng nhp khu t cc nc khc nhau mt cch kp thi, c k hoch bo v sc khe v an ninh cng cng nu cn thit.

c bit i vi cc chng trnh u i thu quan dnh cho hng ha c xut x t cc nc c hng u i, C/O cp cho hng ha c hng u i l cn c chnh ph cc nc cho hng theo di tnh hnh thc hin u i ca cc nc c hng. T chnh ph ca cc nc ny c th xy dng, sa i, b sung kp thi cc chnh sch u i ca mnh. Hng nm cc nc hng u i GSP vn thng tng kt tnh hnh nhp khu hng ha t cc nc c hng u i, sau quyt nh hoc cho php tip tc gi nguyn ch u i hoc ct gim bng nhng yu cu cao hn v tiu chun c cp C/O ph hp hoc tuyn b ct gim thng thng. Do danh mc cc nc c hng u i, sn phm c hng u i, danh mc cc sn phm b ct hng u i v gii hn s lng ca sn phm c hng u i vn c cc nc cho hng a ra hng nm.

V d: Trn c s kt qu thng k v hng ha c giy chng nhn xut x c hng u i, EU c th xc nh c mc pht trin kinh t chung v ca tng nghnh ca cc nc c hng u i p dng chnh sch nc trng thnh v hng trng thnh i vi mt s nc c mc pht trin kinh t cao. Trong quyt nh v nhng ngh ca y ban Chu u lin quan n ch u i thu quan mi i vi mt s nc ang pht trin c hiu lc t ngy 01/01/1995 n ngy 31/12/1997 th cc nc c hng u i s c chuyn dn t cc nc ang pht trin giu c sang cc nc km pht trin hn. Theo mt s nc khng c hng u i thu quan GSP ca EU t ngy 01/01/1997 nh Bruney, Hongkong, Hn quc, Singapore..

Lin quan n mt hng giy dp vo EU t cc nc c hng, mc u i cho mt hng giy dp c xut x t cc nc Hongkong, Singapore, Hn quc, Braxin, Trung quc, Thi lan, Indonesia gim dn nh sau: Ngy 01/01, 1996 gim 50% v xa b hn t ngy 01/01/1997 i vi Hong Kong, Singapore, Hn Quc.


Ngy 01/01/1997 gim 50% v xa b hn t ngy 01/01/1998 i vi Braxin, Trung quc, Thi Lan v Indonesia.

T , thu nh vo mt hng giy dp nhp khu vo EU t cc nc ang c hng u i c chia ra nh danh mc sau:

K hoch thu sut cho mt hng giy dp (m s HS 6402, 6404 c thu sut thng thng 20%, thu sut u i 16%)

Quc gia 01/01/95 01/01/96 01/01/97 01/01/98

I Braxin, Trung Quc, Thi Lan, Indonesia

16% 16% 18% 20%

II Hongkong, Sinhgapor , Hn Quc

16% 20% 20% 20%

III Vit Nam 16% 16% 16% 16%

(Ngun : Tp ch nghin cu nm 2000 ) iu ny c ngha l thu nhp khu u i dnh cho sn phm giy dp xut x t Hongkong, Singapore, Hn quc, Braxin, Trung quc, Thi Lan, Indonesia s khng cn na vo nhng nm 1998. Mc thu p dng l mc ph thng cho hng giy dp nhp khu t cc nc ny ph hp vi chnh sch qun l ngoi thng ca EU l GSP s khng cn p dng na khi mc tiu gip pht trin kinh t cc nc c hng u i t c.

VI. Tnh hnh cp C/O Vit Nam trong nhng nm va qua: 1. Khi qut: a. Hot ng cp C/O din ra Vit Nam Lo Cai: Thng 1-2009, Phng Qun l Xut nhp khu (XNK) khu vc Lo Cai chnh thc i vo hot ng. Phng c nhim v cp C/O u i cho hng ha xut khu gm C/O mu D, mu E, mu S, mu AK, mu AJ; cp Giy chng nhn xut khu, nhp khu hng ha theo y quyn ca B Cng Thng.

Tnh chung c nm 2009, mi ch c 389 b C/O c cp ti Lo Cai, tuy nhin 9 thng u nm 2010 con s ny tng 35% so c nm 2009.

Theo Phng Qun l XNK khu vc Lo Cai, 9 thng u nm 2010 n v cp 528 b C/O mu E cho cho doanh nghip xut khu hng ha qua ca khu quc t Lo Cai sang th trng Trung Quc vi khi lng hng ha t 68.921 tn. Trong ,


chim khi lng ln nht l mt hng sn ti v sn kh t gn 55.000 tn, tip l qu vi ti 12.590 tn, x da trn 1.000 tn...

i vi vic cp C/O cho mt hng qu vi ti, nm 2009 mi ch c 1.220 tn qu vi ti lm th tc cp C/O th n nm 2011 con s ny ng mc 16.139 tn, tng gp hn 13 ln so nm 2009. Cp giy chng nhn xut x hng ha (C/O) ngay ti Lo Cai thi gian qua l im sng trong hot ng thng mi bin gii Vit - Trung, bi cc doanh nghip Vit Nam bit khai thc nhng u i thu quan trong Khu vc mu dch t do v gp phn y mnh xut khu hng ha qua cc ca khu Lo Cai.

Thi Bnh: Theo S Cng Thng Thi Bnh, nm 2010, Phng tip nhn 78 H s ng k thng nhn v chp nhn cho 78 doanh nghip c xin cp C/O ti Phng. Bn cnh n ht 30/12/2010, phng tip nhn v xt cp 2.794 C/O, trong c 809 C/O Form AJ, 1.442 C/O Form AK, 254 C/O Form D, 228 C/O Form E, 02 C/O Form S, 05 C/O Form VJ, 54 CO Form AANZ vi Tng tr gi 116.951.592,28 USD. 6 thng u nm 2012 phng QL XNK khu vc Thi Bnh tip tc tip nhn v chp thun cho 360 doanh nghip c xin cp C/O. Trong c 15 C/O Form AANZ BCT; 115C/O Form AJ BCT; 119 C/O Form AK BCT; 25 C/O Form D BCT; 78 C/O Form E BCT; 08 C/O Form VJ BCT vi tng tr gi 18.745.384,21 USD. Vic cp giy chng nhn xut x hng ho cho cc doanh nghip trn a bn tnh h tr tch cc, rt ngn thi gian xin cp C/O v chi ph cho doanh nghip v vy gip doanh nghip nhanh chng hon thnh b chng t thanh ton tin hng, lu chuyn vn hiu qu hn ng thi nh nhp khu nc ngoi sm nhn c b chng t y nhn hng v c hng chnh sch u i v thu quan m cc nc cam kt, gp phn nng cao sc cnh tranh hng ho, m bo hiu qu hot ng sn xut kinh doanh ca cc doanh nghip.

Gian ln trong vic cp C/O: Theo tuoitre.vn ng ngy 07/12/2011 th Hin tng gn mc made in Vietnam cho hng ha ngun gc Trung Quc xut khu i nc khc nhm tn dng nhng u i thu quan m mt s th trng xut khu ang p dng cho VN cho thy khu cp giy chng nhn xut x (C/O) hin kh lng lo v b li dng trc li. L do l vic cp C/O hin nay kh n gin, c quan cp C/O ch kim tra trn giy t m cha mt ln kim tra thc t doanh nghip nn d to iu kin cho vin gian ln trong cp C/O din ra. ng V Quc Thng, ph ch tch Hip hi Gm s xy dng VN (VIBCA), cho bit khng phi hin mi c tnh trng gch nhp khu t Trung Quc (TQ) vo VN. Ph bin nht l hnh thc gch nhp t TQ di dng bn thnh phm (cha ng gi bao b, cha mi bng...) c khai bo di tn gi nguyn liu sn xut. Khi vo VN, gch ny s c mi s thm v ng gi bao b ng hong, sau xin cp C/O ti VN xut tip i nc khc. ng Thng cho rng nu nhn vo quy trnh cp C/O nh hin nay, vic gim st v qun l s lng C/O cp ra t c quan chc nng c v nh cha c cht ch. Theo cc doanh nghip lm hng xut


khu, vi quy trnh kim tra v cp C/O da theo khai bo ca doanh nghip, hin tng gian ln d dng xy ra.

ng Trn Quc Mnh, ph ch tch Hi M ngh v ch bin g TP.HCM, cho rng s h cc thng nhn lm n gian di c th li dng bin hng TQ thnh hng xut x VN ri xut khu hng u i l khu cp C/O. Khu ny lng lo mi lt li cho cc l hng gian ln.

Theo tapchitaichinh.vn ngy 20/06/2012 , Cc Hi quan ng Nai va pht hin mt DN FDI ang thc hin vic thay cc nhn mc hng ha ghi xut x Trung Quc bng xut x VN. S vic ny tip tc ging ln hi chung cnh bo tnh trng li dng xut x hng ha ca VN.

H s gi mo xin cp C/O tng t bin: Theo cafef.vn ng ngy 21/12/2012, s b h s xin chng nhn xut x hng ha (C/O) qua VCCI d kin n ngy 31/12/2013 l 513.874 b, gim 6,71% so vi cng k nm trc.

Thng tin ny c a ra ti cuc hp tng kt Hi ng t vn, cnh bo v ngn chn gian ln thng mi qua C/O thuc Trung tm xc nhn chng t thng mi chiu 21-12 ti H Ni. B Trn Th Thu Hng, Gim c Trung tm xc nhn chng t thng mi (Phng Thng mi v Cng nghip Vit Nam- VCCI) cho bit, nm 2012 s b h s xin chng nhn xut x hng ha (C/O) qua VCCI d kin n ngy 31-12 l 513.874 b, gim 6,71% so vi cng k nm trc, trong khi s lng h s gi mo tng t bin vi 80 b b lm gi v 3 b b sa cha.

Theo b Hng, s lng h s xin cp C/O gim c th l do tc ng ca nhng v kin phng v thng mi m Hoa K v mt s quc gia khc ang tin hnh iu tra khin nhu cu xut hng ca doanh nghip vo nhng th trng ny gim. Thng tin thm v s h s b lm gi, sa cha tng cao bt thng so vi giai on t nm 2009 n nm 2011, b Hng cho bit, nhng h s ny ch xin cp C/O cho nhng mt hng bnh thng nh th cng m ngh, ch xanh, go nhng im ch l nhng C/O ny tp trung xut sang th trng Nga v ng u. im l th hai l ngoi mt hng th cng m ngh, ch xanh nm 2012 xut hin h s b lm gi nhng mt hng mi l bnh a, m, bt m. Theo b Hng, y l nhng thng tin v xu hng mi cn c lu tm trong trong thi gian ti.

C kh nng doanh nghip t cp giy chng nhn xut x: Theo trang gafin.vn ng ngy 14/01/213 trch li ng Phan Vn Chinh, V trng V Xut nhp khu trong Hi ngh giao ban trc tuyn ca B Cng Thng, hin B Cng Thng ang xy dng mt n theo hng cho php doanh nghip t chng nhn xut x nu p ng c cc tiu ch v xut x. C ngha l, doanh nghip s khng cn n c quan qun l xin cp giy chng nhn xut x (C/O - Certificate of origin).


ng Chinh cho bit thm, y l l trnh Vit Nam tn dng tt c hi trong nhng hip nh t do thng mi (FTA) d kin k kt trong thi gian ti, nh Hip nh i tc xuyn Thi Bnh Dng (TPP). V v trng ny cho bit thm, hin Vit Nam k 8 FTA trong khun kh a phng (ASEAN) v song phng. Xut khu ca Vit Nam vo khu vc FTA ny chim 46,7% trong tng xut khu ca Vit Nam trong nm 2012, tc 53,5 t la M/114,6 t la M. Nu Vit Nam k hip nh TPP, v FTA vi Lin minh chu u (EU), th ton b dung lng cc th trng m Vit Nam k FTA s chim khong 86% tng xut khu hng ho ca Vit Nam.

T l tn dng C/O hng u i thu trong tng xut khu ca Vit Nam tng trong cc nm qua, t mc 9,43% trong nm 2009 ln 15% trong nm 2011 v 15,7% trong nm 2012, v chim 33,6% trong tng xut khu ca Vit Nam sang khu vc c FTA trong nm 2012.

Hin Hn Quc l th trng m doanh nghip Vit Nam tn dng tt nht u i thu quan. C th, trong nm 2012, t l hng ho Vit Nam c s dng C/O qua Hn Quc t 76% vi 4,2 t la M, sang Nht Bn chim 33%, t 13,1 t la M, qua Trung Quc t 27% vi 3,25 t la M, qua ASEAN chim 20%.

b. S lng cc b C/O c cp: S b h s xin chng nhn xut x hng ha (C/O) qua VCCI d kin n ngy 31/12/2012 l 513.874 b, gim 6,71% so vi cng k nm trc. S lng h s xin cp C/O gim c th l do tc ng ca nhng v kin phng v thng mi m Hoa K v mt s quc gia khc ang tin hnh iu tra khin nhu cu xut hng ca doanh nghip vo nhng th trng ny gim.

2. Nhng vn vng mc cn tn ti trong qu trnh khai v cp C/O a. Vn tn ti v pha doanh nghip xin cp C/O: + Sau khi Vit Nam chuyn hng sang nn kinh t th trng, cc doanh nghip ngoi thng ca chng ta c mt khong thi gian kh lu kinh doanh trc tip vi cc nh nhp khu nc ngoi, tham gia cnh tranh gay gt trn th trng bun bn th gii, c gng tn ti v pht trin. Tuy nhin, khng phi hu ht cc doanh nghip nm bt y kin thc v k thut nghip v v C/O trong bun bn quc t, thm ch nhng kin thc v tiu chun xut x, mc thu u i dnh cho sn phm nhp khu ca cc nc cho hng u i. Chng hn, do khng nm c tiu chun xut x quy nh cho giy dp xut khu sang EU l nguyn ph liu nhp khu khng c c m s HS 6406, nn c nhng doanh nghip khi k hp ng ngoi thng chp nhn ngh ca ngi nhp khu cung cp C/O Form A, mc d trn thc t vn s dng giy nhp khu c m s HS 6406, do sn phm khng p ng c tiu chun xut x Form A. Khi b c quan cp C/O t chi cp C/O Form A, doanh nghip khng th thc hin nhng quy nh trong hp ng v b ngi nhp khu khiu ni. C nhng trng hp hng ha xut khu p ng tiu chun xut x c cp C/O Form A, nhng doanh nghip khng nm vng c tiu chun xut x ny nn


khng k kt iu khon cung cp C/O Form A trong hp ng. Do , doanh nghip l mt li th trong qu trnh m phn, k kt hp ng c th nng gi hng hay gi gia cng c li cho mnh. + Khi xin cp C/O, nhiu doanh nghip khai bo sai do khng bit. Do Form D mi c bt u s dng t nm 1996, nn nhiu doanh nghip cha nm bt c cc quy nh v tiu chun xut x hng ha xut khu c cp C/O Form D. Trn thc t, c nhiu trng hp hng ho l nng sn, khong sn, cc sn phm thu hoch trong nc p ng tiu chun xut x thun tu c cp C/O Form D, nhng khi xin cp C/O doanh nghip li khai C/O Form B. Do sn phm khng c hng u i thu quan khi xut khu sang cc nc ASEAN.

+ Trong khi khai bo cc doanh nghip thng khai khng chnh xc v y . C nhng trng hp doanh nghip qun khng ghi vo tiu chun xut x ca sn phm, thiu trng lng l hng, ngy lp ha n sau ngy xin cp C/O... Kt qu l doanh nghip b t chi cp C/O v phi b sung, sa cha trn t khai. iu ny lm mt thi gian ca doanh nghip v to ra s kh khn trong qu trnh thanh ton nu doanh nghip s dng phng thc thanh ton bng L/C v thi hn xut trnh chng t thanh ton quy nh trong L/C gn ht. Nguyn nhn dn n nhng thiu st nu trn l cc kin thc v C/O khng c ph cp rng ri cho cc doanh nghip trn c nc. + Ngoi ra cng c mt s trng hp doanh nghip c tnh gian ln, s dng sai Form C/O. Trong thi gian qua c nhiu l hng c nhp khu vo Vit Nam t Trung Quc, ri sau c xut khu sang EU. Mc d sn phm khng c xut x Vit Nam nhng vn mc "sn xut ti Vit Nam" ("made in Vit Nam") do cc nh sn xut, xut khu Trung Quc mun li dng C/O Form A ca Vit Nam c hng u i khi xut khu giy dp sang EU. Cc doanh nghip Vit Nam mc d bit c iu ny nhng vn c tnh lp chng t gi khai hng ha c xut x Vit Nam v xin cp C/O Form A. Khi Hi quan EU pht hin ra v nghi ng tnh xut x ca sn phm, h c khiu ni vi c quan cp C/O. Ngi nhp khu khng c hng u i thu quan v phi np thu theo biu thu sut thng thng. T ngi nhp khu khiu ni ngi xut khu, ng thi khiu ni c c quan cp C/O i n b thit hi. Thm ch nu tnh trng cn tip din, c th EU s ct u i dnh cho ton b hng ho ca Vit Nam v p dng cc bin php hn ch nhp khu cc mt hng khc ca Vit Nam. Tt c cc trng hp lm gi C/O u do ham li, v li ch c nhn, bt chp mi quy nh. Tuy nhin, cng cn phi thy rng s lng lo trong cc quy nh ca cc c quan c thm quyn cp C/O v cc c quan khc c lin quan cng l mt nguyn nhn ca vn nn ny.

V d 1: Trch ngun website tp ch ti chnh, s bo ngy 20/06/2012. Cc Hi quan ng Nai ch o lc lng chng bun lu iu tra pht hin Cng ty TNHH Cng nghip SPC Tianhua VN (tr s ti KCN Nhn Trch 3, DN c 100% vn nc ngoi) c hnh vi gi mo xut x VN xut hng i Hoa K. Theo kt qu iu tra th Cty ny khng sn xut ti VN m ch NK hp cht x l nc t Trung Quc v ri sau thay nhn mc ghi xut x Trung Quc bng nhn mc ghi xut x VN trn l hng xut khu i Hoa K. (


Ngun:http://www.tapchitaichinh.vn/Tai-chinh-Phap-luat/Gian-lan-xuat-xu-hang-hoa-Nuoc-ngoai-mao-danh-Viet-Nam-thiet/5702.tctc) V d 2: Nm 2008, Tng cc hi quan ra quyt nh truy thu thu nhp khu Cng Ty TNHH phn phi Tin Tin i vi mt hng sa bt hiu Enfa nhp khu t Phillipines. Mt hng ny khng p ng tiu chun xut x ASEAN nhng c cp giy chng nhn xut x mu D c hng thu sut u i c bit. C th: o Trn hp sa ghi: Nguyn liu nhp t Tn Ty Lan, ng gi (paeked) bi Mead Johnsons Philippines; hoc ghi: Nguyn liu sa nhp t Newzealand, c, Chu u hoc Hoa K, Sn xut v ng gi bi Mead Johnsons Philippines; hoc ghi: Sn xut Mead Johnsons B.V Middencampweg 2 Nijmegen, H Lan Authorized user, di s u quyn ca Mead Johnsons Hoa K.y l mt hng sa cng thc (Milk Formular), thnh phn chnh l cc vitamin, khong cht, m cc thnh phn ny c nhp khu t khu vc trn, nn hm lng tr gi ch yu c to thnh bi nguyn liu nhp khu ngoi Asean. Tuy nhin, trn nhiu C/O li ghi hm lng ngoi Asean ch 40% (non Asean content 40%). Theo thng l quc t, cng on ng gi ch to ra mt hm lng tr gi rt nh, khng th p ng tiu chun xut x.( Ngun:http://vinacus.com/home/detail.asp?iData=867&iCat=500&iChannel=48&nChannel=Products) + Ring mt s mt hng xut khu ch yu nh giy dp, dt may, xe p... xut khu sang th trng EU trong nhng nm qua, cc doanh nghip ang gp mt vn nan gii. i vi cc sn phm ny cc doanh nghip nhp khu ca EU lun yu cu nh xut khu Vit Nam phi xin c C/O Form A, m trn thc t sn phm ca chng ta ch yu l gia cng, khng t tiu chun xut x GSP c cp C/O Form A. V d nh sn phm dt may c sn xut ch yu t vi nhp khu hay sn phm giy dp ch yu s dng , gt nhp khu c m s HS 6406 khng p ng tiu chun v thnh phn nhp khu. Nu khng cam kt cung cp C/O Form A th doanh nghip Vit Nam khng k c hp ng xut khu. Trong trng hp ngc li khi khng c ng cp C/O Form A th doanh nghip khng giao c hng, b khiu ni do vi phm hp ng hay khng c thanh ton tin hng do thiu C/O Form A trong b chng t thanh ton. thc cht l nhng vng mc v cng ngh, vn u t. N khng cho php doanh nghip t sn xut c cc thnh phn nhp khu tng hm lng ni a ca thnh phm v p ng tiu chun xut x GSP c cp C/O Form A. b. Vn tn ti t pha c quan c thm quyn cp C/O: + Vic cp C/O ch yu mi ch da trn cc chng t hng ho m doanh nghip cung cp ch cha tin hnh kim tra tnh xut x ca sn phm ti ni sn xut. Vic cp C/O ph thuc hon ton vo s trung thc, chnh xc trong cc li khai trn giy t ca doanh nghip. Do , khng trnh khi nhng trng hp doanh nghip c tnh gian ln m c quan cp khng pht hin ra. + Do ch GSP ca cc nc c s thay i qua cc nm, qua tng thi k m ti liu c lin quan khng c cung cp v cp nht nn vic nm bt cc quy ch cp C/O Form A cho ng i tng cn gp kh khn.


+ Vic hng dn ca cn b cp C/O cho ngi xut khu khai trn C/O cn cha chnh xc. Chng hn cn b cp C/O hng dn doanh nghip xc nh m s cho hng ha nhng khng c c quan nc nhp khu chp nhn v cho php chuyn ti ngi mua.

+ Trong mt s trng hp cn b cp C/O cha pht hin c cc sai st khi kim tra cc chng t v khai bo ca ch hng. Mt s C/O c cp cn nhiu trng. Do , cc C/O ny b Hi quan nc nhp khu t chi v khiu ni yu cu kim tra li tnh xut x ca sn phm.

+ Lin quan n vn cp C/O Form A cho mt s sn phm giy dp, dt may xut khu sang th trng EU, c quan cp C/O cng gp phi nhng kh khn. Mc d bit rng sn phm khng p ng tiu chun xut x c cp C/O Form A nhng ng trc thc trng kh khn chung ca doanh nghip, c quan c thm quyn cp C/O khng th khng cp. Nu khng c cp C/O Form A th doanh nghip khng k c hp ng xut khu, khng c cng n vic lm, tnh trng tht nghip s din ra, doanh nghip s ri vo khng hong... C quan c thm quyn cp C/O phi s dng n "gii php tnh th", tc l vn cp C/O Form A cho cc sn phm . Tuy nhin, h cng nhn thy rng nu c cp C/O Form A khng ng tiu chun, khi Hi quan EU pht hin h s khiu ni v truy thu thu. Nghim trng hn, ton b cc sn phm ca Vit Nam xut khu sang EU c th b ct u i GSP. iu ny nh hng khng ch n mt s doanh nghip m cn tc ng n ton b cc doanh nghip sn xut, kinh doanh hng xut khu ni chung, gy phng hi n uy tn thng mi ca Vit Nam trn th trng quc t. Do , ng thi vi vic vn cp C/O Form A cho cc doanh nghip, c quan c thm quyn cp C/O cng c nhng hng dn, kim tra, nhc nh doanh nghip c k hoch u t, h tr doanh nghip khi h c yu cu v vay vn u t cho sn xut nguyn ph liu, tng t l ni a trong sn phm gia cng, p ng tiu chun xut x khng ch ca EU m ca cc nc khc. Mc d hin nay c nhiu doanh nghip c kh nng t sn xut cc b phn nhp khu ca sn phm gia cng v C/O Form A c ngng cp cho cc sn phm khng t tiu chun xut x, nhng c quan c thm quyn cp C/O li gp kh khn t cc khiu ni v C/O Form A. Theo ch o chung, chng ta tm thi tr li khiu ni l C/O c cp ph hp vi tiu chun xut x chng ta c thi gian cho cc doanh nghip trin khai vic mua my mc thit b, u t nh xng, khuyn khch gia cng nc ngoi ti Vit Nam. Chnh v vy chng ta gii quyt c cc khiu ni ca Hi quan EU khi h tin hnh kim tra cc doanh nghip sn xut giy dp v dt may ca Vit Nam. + Theo Ch th ca th tng Chnh ph s 246/TTG ngy 24/04/1997 Ban qun l KCN - KCX cp tnh c u quyn cp C/O cho hng ha ca KCX v doanh nghip ch xut. Hin ti cha c mt quy ch ring hay mt s iu chnh dnh cho vic cp C/O ti cc Ban qun l ny ph hp vi thc tin qun l. iu ny gy khng t kh khn cho hot ng cp C/O y.

c. Nhng vn tn ti c quan qun l vic xin v cp C/O: + B Thng mi trong nhng nm qua cha ban hnh y cc vn bn v qun l hot ng xin v cp C/O Vit Nam. Hng nm khng c bo co v tnh hnh cp C/O ca cc t chc c Nh Nc u quyn cp C/O cho B Thng mi. Chnh


v vy, B Thng mi khng nm c cc vn tn ti, cng nh nhng vi phm lin quan n hot ng xin v cp C/O... Ch khi c nhng vn ny sinh nh b Hi quan nc nhp khu khiu ni mc nghim trng c nguy c nh hng n mi mt hng xut khu sang th trng th n mi hot ng. Trn thc t trong nhng nm qua ch c V u - M phi thc hin chc nng qun l C/O sang th trng EU i vi mt hng giy dp, may mc, xe p do C/O Form A cp cho cc sn phm ny xut khu sang EU b Hi quan EU khiu ni v yu cu kim tra cc n v sn xut ti Vit Nam xc nh tnh chn thc ca C/O Form A c cp. Chnh v vy, ng thi vi vic gii quyt cc khiu ni ny t nm 2000 VCCI khng c cp C/O Form A cho mt hng giy dp v chc nng ny c chuyn cho B Thng mi thc hin (theo nh tinh thn ca Bin bn ghi nh ca Vit Nam vi EU v vic chng gian ln thng mi i vi mt hng giy dp xut khu sang EU). Cn cc th trng xut khu khc cha c vn no tng t xy ra nn cc V qun l th trng khng phi thc hin chc nng qun l C/O theo ngha . + C/O Form D bt u c s dng t thng 06/1996. Trong thi gian qua c rt nhiu thay i trong lch trnh ct gim thu cng nh trong Danh mc sn phm CEPT ca cc nc thnh vin ASEAN. Trong khi , nhng thng tin v cc thay i ny khng c thng bo mt cch c th kp thi cho cc doanh nghip. iu ny lm hn ch kh nng tn dng u i thu quan ca cc doanh nghip cho cc sn phm cu mnh. + Vn thnh lp Ban qun l GSP thun tin cho giao dch i ngoi v xc tin cng tc GSP ca Vit Nam c B Thng mi hp bn cng VCCI, Tng cc Hi quan ngy 18/07/1995 v trnh by c th trong vn bn s 2340/TMAM gi cho VCCI, Tng cc Hi quan ngy 02/08/1995. Trong vn bn ny B Thng mi nu r cc nhim v ca Ban qun l GSP Vit Nam :

o Lm u mi trong quan h vi cc nc cho hng GSP v u mi ca h trong vic thc hin GSP Vit Nam.

o T chc vic cp C/O trong c nc v gim st thc hin quy ch xut x khi cp C/O cho cc doanh nghip; ng thi kim tra, gim st cc chng t, C/O ti ca khu. o Thng k tng hp v bo co cc C/O c cp nh k kp thi c nhng bin php x l thch hp nhng vn pht sinh, p ng yu cu v qun l v thc hin chc nng hp tc vi cc nc cho hng GSP khi c yu cu.

o Cung cp thng tin, m cc lp o to, tuyn truyn ph bin kin thc qua mi hnh thc.

o Yu cu cc c quan nu trn c i din cho vic thnh lp v a vo hot ng Ban qun l GSP.

Phng thng mi v cng nghip Vit Nam c tr li v c ngi i din tham gia vo Ban qun l, nhng cho n nay vic thnh lp Ban qun l GSP mi ch dng li . Ban qun l GSP cha ra i.

VII. Gii php hon thin vic xin v cp C/O ti Vit Nam:


Trc thc trng xin v cp C/O nh trnh by trn , cc doanh nghip v t chc cp C/O cn c nhng ci tin hon thin hn vic xin v cp C/O. ng thi phi c nhng bin php v mt t chc i vi c quan qun l cp C/O Vit Nam .

1. Gii php vi cc doanh nghip xin cp C/O: + trnh tnh trng khai bo sai, khai khng chnh xc, khai thiu, s dng sai Form, cc doanh nghip cn c cc cn b chuyn mn nm vng cc vn v C/O.

+ Doanh nghip cn phi quan tm dnh mt phn chi ph o to cn b chuyn ph trch vn s dng C/O ca doanh nghip, c cn b i hc cc lp, hi tho v hng dn s dng do Phng thng mi v cng nghip Vit Nam hay B Thng mi t chc. c bit i vi C/O Form A v Form D cn phi c s quan tm thch ng hn trn c s s dng c hiu qu cc u i thu quan m cc nc dnh cho Vit Nam. Trong cc lp "b tc kin thc" ny cn b ca cc doanh nghip khng ch hc v cc quy tc xut x, nm vng cc tiu chun xut x, m cn phi hc cch thc hnh. iu s gip cho doanh nghip trong qu trnh m phn k kt hp ng vi bn hng nc ngoi. + Cn b c chuyn mn v s dng C/O ca doanh nghip phi l ngi chu trch nhim t chc nghin cu nhng mt hng trong danh mc cho hng u i ca cc nc nhp khu, nhng mt hng m doanh nghip v ang cha khai thc c, cc tiu chun xut x m hng ho xut khu phi p ng c hng u i v cc mc thu u i dnh cho cc mt hng , tm ra cc mt hng c mc thu u i cao v trong iu kin ca doanh nghip c th p ng c cc tiu chun xut x. Trn c s cc nguyn cu , kin ngh vi cn b chu trch nhim v k hoch kinh doanh, sn xut ca doanh nghip, v danh mc cc mt hng trng tm ca doanh nghip tng hm lng ni a ca sn phm, p ng cc tiu chun xut x ca cc nc cho hng u i thu quan. T c th tng kh nng cnh tranh, kh nng thm nhp vo th trng cc nc ca sn phm.

Ngoi ra, vi mt s mt hng p ng tiu chun xut x ca nc cho hng m doanh nghip dnh c uy tn v c khch hng a chung, doanh nghip cn nm vng mc thu u i m mt hng c hng. Trn c s chc chn rng sn phm p ng tiu chun xut x , doanh nghip cam kt cp C/O Form A cho ngi nhp khu v c th m phn nng gi hng hay gi gia cng sn phm. Mc m phn nng gi hng trn mt n v sn phm c th c xc nh nh sau (coi gi tr tnh thu l gi ghi trong ho n thng mi): x : mc nng gi hng ti a cho php (trn mt n v sn phm)

a : gi ban u ca mt n v sn phm b1 : thu sut MFN

b2 : thu sut thu u i a+x : gi trn mt n v sn phm sau khi nng gi


a+ab1 : tng s tin thanh ton bao gm thu nhp khu khng u i ca mt n v sn phm

(a+x)+(a+x)b2 : tng s tin thanh ton bao gm thu nhp khu c u i v c nng gi hng trn mt n v sn phm

Mc nng gi hng cho php c th l : x < [(a+x)+(a+x)b2]-(a+ab1) hay x < a(b-b1)/b1

Cng thc nng gi hng ny c th pht biu nh sau : "Trong trng hp hng ho thuc din c hng u i thu quan ca nc nhp khu, mc m phn nng gi hng cho php nm trong gii hn ca t s gia tch ca gi th trng ban u v mc u i thu quan (chnh lch gia thu sut u i vi thu sut MFN) vi thu sut khng u i. Nh vy, thu sut thu u i cng thp so vi thu sut MFN th mc u i cng cao v gii hn cho php nng gi hng cng ln. iu ny cho php doanh nghip xut khu m phn nng gi hng ln cao hn m khng lm nh hng n tnh cnh tranh ca hng ho so vi cc hng ho ng loi khng c hng u i. Trong trng hp thu u i bng 0 th tng s tin m ngi nhp khu phi b ra ch l tin thanh ton cho ngi bn (coi cc chi ph khc bng 0). Do , doanh nghip xut khu c th nng gi hng trong mc s tin thu m ngi nhp khu nu mua hng t mt nc th ba khc khng c hng u i phi np. Khi , x < ab1. Tuy nhin, y ch l mt trong nhng vn m ngi nhp khu cn phi tnh n trong qu trnh m phn k kt hp ng mua bn ngoi thng, cn kt qu nng gi hng c t c hay khng, mc nng gi hng l bao nhiu cn ph thuc vo nhiu yu t khc. + Doanh nghip cn m rng mi quan h kinh doanh thng mi vi cc nc cho hng u i cho php s dng tiu chun xut x nc bo tr, hoc vi cc nc trong khi ASEAN tng hm lng ni a khu vc p dng theo tiu chun xut x cng gp. Trn c s m rng mi quan h vi cc nc cho hng, doanh nghip c th nhp khu nguyn ph liu t cc nc , trong trng hp khng th tm ngun nguyn ph liu trong nc phc v cho sn xut hng xut khu. Nh vy, khi xut khu tr li cc nc cho hng, cc thnh phn nhp khu vn c tnh vo gi tr hm lng ni a xc nh tnh xut x ca sn phm. Trong trng hp doanh nghip xut khu hng sang cc nc cho hng p dng tiu chun xut x cng gp m nguyn ph liu trong nc khng cung ng cho sn xut, doanh nghip c th tm ngun nhp khu t cc th trng thuc danh sch cc nc c hng u i ca nc nhp khu . Nh vy doanh nghip khng mt nhiu thi gian i tm nguyn ph liu trong nc m cn m rng c cc mi quan h kinh doanh, thng mi v t c mc ch kinh doanh ca mnh. + Ring i vi cc doanh nghip sn xut sn phm giy dp, dt may c cp C/O Form A trc y mc d khng t tiu chun xut x Form A, cn phi nm vng cc tiu chun xut x cho cc sn phm ny tm ra phng hng u t thm trang thit b, m rng kh nng sn xut, tng dn hm lng ni a ca sn phm, c bit c th thay th ton b cc b phn vn phi nhp khu trc y nh


: giy, gt giy, da sng, vi gi da, si ... sn phm t tiu chun xut x Form A. iu ny em li hai li ch cho doanh nghip:

. Th nht, sn phm xut khu ca doanh nghip tip tc c cp C/O Form A.

. Th hai, khi cc C/O Form A c cp trc kia b khiu ni, b C quan Hi quan nc cho hng tin hnh kim tra quy trnh sn xut ti xng th c th tr li c rng sn phm p ng ng tiu chun xut x, khng cho cc C quan ny pht hin ra tnh khng chn thc ca cc C/O Form A c cp trc y. Nu khng c th dn n kh nng cc nc cho hng u i s ct GSP dnh cho sn phm ng thi lm nh hng n uy tn ca cc c quan cp C/O. Hn th na, khi Hi quan cc nc cng s truy thu thu u i GSP v pht nng cc doanh nghip nhp khu v cc doanh nghip ny khiu ni tr li chnh cc doanh nghip Vit Nam, Phng thng mi v cng nghip Vit Nam v cp C/O khng chnh xc lm h thit hi.

Tuy nhin, u t thm trang thit b hin i, m rng kh nng sn xut, nng cao trnh cng ngh ... doanh nghip li gp vn thiu vn. Thu ht cc ngun vn nhn ri trong doanh nghip, ngoi x hi hay vay vn t cc ngn hng l cu hi t ra cho cc doanh nghip. Hin nay th tc vay vn ngn hng l kh phc tp v s tin c vay khng ln. Lm th no thu ht vn u t m khng lm nh hng n ngun ti sn v qu trnh sn xut - kinh doanh ca doanh nghip. C phn ho cng l mt bin php hu ch. Tuy nhin, trc ht doanh nghip cn phi lm cho cn b cng nhn vin tin tng vo kh nng sn xut - kinh doanh ca mnh, to ra s trung thnh, yu mn ca h i vi doanh nghip. Doanh nghip cn c cc bin php c th gii quyt cc vng mc .

2. Gii php i vi t chc c thm quyn cp C/O: gii quyt nhng vn cn tn ti trong khu kim tra khi cp C/O c bit l C/O Form A, Form D, t chc cp C/O cn tin hnh kim tra thc t quy trnh sn xut ca cc doanh nghip sn xut hng xut khu, kim tra thnh phn nguyn ph liu s dng sn xut hng xut khu c p ng tiu chun xut x theo quy nh hay khng. Vic kim tra c th tin hnh thng k hay t xut tng bc khc phc vic doanh nghip s dng chng t gi lm bng chng v tnh xut x ca sn phm. lm tt cng vic ny cn phi c cn b k thut c chuyn mn v kim tra cht lng, tiu chun xut x ca sn phm. Hin nay th tc cp C/O Form D ca Vit Nam quy nh trc khi cp C/O Form D doanh nghip cn phi xin c Giy chng nhn kim tra xut x hng ho mu D ca cng ty Gim nh hng ho xut nhp khu (VINACONTROL) thuc B thng mi. Bn cnh cc t chc cp C/O khc (cc b phn cp ca VCCI) cng nn c quy nh v kim tra xut x hng ho xut khu trc khi cp cc loi C/O ni chung v c bit l C/O Form A. VCCI c th kt hp vi

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