BO TAICHINH CONG HOA XA HQI CHU NGHIA VIET NAM TONG CUC HAI QUAN Doc lap - Ty do - Hanh phtic aoe aes ene teeta emcees eer sé: 78 /TCHQ-GSQL Ha Néi, ngay 05 thang 01 nam 2018 ‘Viv huéng din kiém tra C/O mau iu D dign tir théng qua co ché mot ctra ASEAN Kfnh giti: Cye Hai quan céc tinh, thanh phé. Can ct quy dinh tai Thong tu sé 22/2016/TT-BCT ngay 3/10/2016 cia BG ‘Cong Thuong, trén co sé xée nhgn cita 05 nude ASEAN (Indonesia, Malaysia, Singapore, Thai Lan va Viét Nam) tham gia trién khai C/O dign tir thong qua co ché mét cita ASEAN, Téng cuc Hai quan yéu cau Cyc Hai quan céc tinh, thanh phé thyc hién tiép nhan, kiém tra C/O mfu D dign tir dugc c4p ké tir ngay 01/01/2018 nhu sau: I. Hwéng din ngwoi khai hai quan khai C/O trén ta khai: Trudng hop ngudi khai hai quan khai C/O mau D xét huéng mirc thué sudt uu dai dac bigt, hudng din ngudi khai hai quan khai sé tham chiéu C/O dién tir va ngay cap trén t khai hai quan, cu thé: 1. Déi voi t khai hai quan dign tir: 1.1 Huéng dan ngudi khai hai quan khai'sé tham chiéu va ngay cép C/O ign ti tai chi tiéu 1.68-Phan ghi ché trén tb khai hai quan theo cAu tric sau: ##DDMMYYYYZZZZZZ2 227i Trong 46: DDMMYYVY (8 ky ty): La ngay cdp C/O (DD: Ngay; MM: Théng; YYYY: Nam) ZILIZZZZZZ: La $6 tham chiéu C/O Vi dy: C/O sé tham chiéu TH123456789 cap ngay 02/01/2018 thi nhép nhur sau: ##02012018TH123456789## Luu §: Truong hp c6 nhiéu C/O thi nhép thong tin lién tiép ciia cdc C/O theo cau triic sau: ##DDMMYYYYZZZZZZLZLZH48DDMMYY YY ZZZZZZZ LZ 144 Vi dy:c6 2 C/O THI23456789 ngay cép 02/01/2018 va C/O 1H654321789 ngay cp 03/01/2018 thi nhap nhw sau: ##02012018TH123456789####03012018TH6543217 894+ 1.2. Trung hgp chwa c6 C/O tai thoi diém lam thd tuc hai quan va muén é sung C/O sau thi diém 1am thd tyc hai quan, huéng din ngudi khai hai quan Khai bdo viéc bé sung C/O trén to khai hai quan tai thdi diém Jam tha tye haiquan tai chi tiéu 1.68-Phan ghi chi ciia td khai hai quan dé dugc duge 4p dung thué sudt wu dai dic bit khi khai bao bé sung C/O. Vi du: khai “Nép bé sung C/O” hoac “Ng C/O” trén Phan ghi chi. Khi ngudi khai hai quan khai bd sung C/O, huéng dain ngudi khai hai quan thyc hign nghiép vy AMA - khai bd sung sau thong quan va khai théng tin C/O tai chi tiéu Phan ghi cht trén td khai AMA theo cu tric huéng dan tai myc 1.1 neu trén. 2. Déi v6i to khai hai quan gidy: 2.1. Huéng din ngudi khai hai quan sé tham chiéu va ngay cp C/O tai chi tiéu 32 “Chiimg tir di ke¢m” theo cAu tric huéng dan tai myc 1.1. 2.2 Truong hop chua c6 C/O tai thoi diém Iam thd tuc hai quan va muén bd sung C/O sau thdi diém lam thi tuc hai quan, huéng dan ngudi khai quan Khai béo viée bd sung C/O Khai hai tgi chi tiéu 32 “Ching tir di kém” cia khai bai quan d8 duge duge 4p dung thué sudt wu dai dac biét khi Khai bao bd sung C/O. Khi ngudi khai hai quan khai bd sung sau théng quan, hudng din ngudi Khai hai quan Khai béo s6 tham chiéu va ngay cép C/O dign ti tai mye 4 vin ban 48 nghj khai bd sung theo Mau sé 03/KBS/GSQL Phy lye V ban hanh kem Théng tu sé 38/2015/TT-BTC theo cdu tric huéng dan tai myc 2.1 néu trén. Il. Céch thire tiép nhén va kiém tra C/O cia céng chitc hai quan: 1. Kiém tra th6ng tin C/O Khai trén t8 khai hai quan: 1.1. Trudng hop ngudi khai hai quan khai C/O tai thoi diém Lam tha: tue hai quan: cOng chite hai quan kiém tra ndi dung khai C/O trén t& khai hai quan theo ding huéng dan tai myc I. - Truéng hop ngudi khai hai quan khong khai sé tham chiéu C/O va ngay cp C/O trén to khai hai quan nhung Khai 4p dung theo biéu thué sudt uu dai dic biét (B04) thi co quan hai quan huéng dan ngudi khai hai quan khai bé sung s6 tham chiéu, ngay cép C/O trén tt khai hai quan dign tir theo huéng dan tai myc I 48 dugc xem xét 4p dung thué sudt uu dai dic biét. - Sau khi kiém tra tinh chinh x4c vé ndi dung khai béo C/O duoc huéng din tai Muc I, cong chite hai quan tray cap vao trang chi “Hé théng théng tin nghiép vy hai quan” 4é kiém tra tinh hop Ié ciia C/O. 1.2. Trudng hop khai C/O sau thoi diém 1am tha tyc hai quan trén td khai AMA: - Kiém tra ni dung Khai vé viée np bé sung C/O trén ta khai hai quan theo huéng dan tai muc I. Trudng hop ngudi khai hai quan khong khai nop bd sung C/O trén t khai hai quan thi khéng xem xét chap nhan khai bd sung C/O trén to khai AMA dé dugc dp dung thué sudt uu dai dic biét. - Kiém tra ni dung khai C/O trén to khai hai quan AMA theo huéng din tai muc I. Trudng hop ngudi Khai hai quan khong khai b4o sé tham chiéu vangay cap C/O trén to khai AMA thi huéng din ngudi quan bai quan khai bd sung s6 tham chiéu, ngay cdp C/O trén to khai hai quan dign tir theo huéng din tai myc I dé duge xem xét 4p dung thué sudt uu dai dic biét. - Sau khi kiém tra ndi dung khai bdo théng tin C/O phii hp véi huéng dan tai Muc I, céng chife hai quan truy cp vao trang cha “Hé théng thong tin nghiép vu hai quan” dé kiém tra tinh hgp 18 cia C/O. 2. Tiép nhn va kiém tra tinh hop 1é cia C/O: 2.1. Buée 1: Tiép nhan C/O - Cong chite truy cap vao trang chi “Hé théng thong tin nghiép vy hai quan” (Dia chi tray cp hé théng: http://10.224.128.110/Pages/trangchu.aspx) véi tén tray cap va mat khau durge cép, nhap ma xéc thy hién thi trén man hinh. Chon E-customs IX. Két néi hé théng ->7. M@t cita quéc gia> D.M6t cira ASEAN>1. Tiép nh§n C/O dé xir ly. - Man hinh xudt hién huéng din tim kiém C/O. - Nhép sé tham chiéu C/O dign tir can tim kiém. Céng chite dién cdc ia khai bdo trén té khai hai quan nh§p khau dé tim kiém C/O (vi dy: so ) thong ti tham chiéu, ngay 4 - Man hinh xuét hign C/O cén tim véi day di cdc céc tiéu chi trong ty nhu C/O ban gidy (trir dau, chor ky cia ngudi xuat khdu va cia co quan cdp tai 6 s6 11 va 6 sé 12 theo mau ban hanh kém Phy luc VINA Thong tu sé 22/2016/TT-BCT ngay 03/10/2016 cia B6 Cong Thuong) - Trudng hop C/O dign ti thé hién day da cdc th6ng tin cdn thiét dé kiém tra, cOng chite hai quan Iya chon “Tip nhan xit ly” 6 cudi man hinh. - Truong hgp C/O khéng thé hign day di céc thong tin cn thiét 48 kiém tra hoe C/O bj 16i ky thugt KhOng thé xem dugc céc thong tin khai béo, cOng chite hai quan Iya chon “Khong tiép nhan xit ly” va néu 16 ly do khong tiép nhén. - COng chitc hai quan Iya chon “Ghi lai” & géc tréi man hinh dé tiép tue va thu hign tip Buéc 2. 2.2. Buéc 2: Kiém tra, tinh hop 1é cita C/O Chon E-customs >IX. Két néi hé thing >7. Mt cita quéc gia>D. Mét cira ASEAN>2.Ghi nhén va phan hai két qua xir ly C/O mau D. - Man hinh xuat hién ban huéng dan tim kiém C/O. - Nh&p sé tham chiéu C/O dién tir cdn tim kiém. - Man hinh hién thi ndi dung C/O. - Céng chite hai quan tién hanh kiém tra tinh xdc thye cia cdc thong tin khai b4o trén C/O, sy phd hop gitta théng tin khai bao trén C/O va cdc chimg tirkhéc thuéc hd so hai quan (nhu héa don thuong mai, van tai don...), két qua kiém héa (néu c6). Viéc kiém tra théng tin, hinh thite, néi dung C/O mau D dign tir trong tr nhu déi véi viée kiém tra C/O gidy duge hudng dan tai Thong tu so 22/2016/TT-BCT ngay 03/10/2016 cia BO Cong Thuong va Quyét dinh sé 4286/QD-TCHQ ngay 31/12/2015 cia Téng cue Hai quan. 2.2.1. Chap nhan C/O: Truong hop khéng c6 nghi ngo vé tinh hop 16 cia C/O cing nhu tinh chinh xéc cia cdc thong tin Khai béo trén C/O, cdng chite hai quan chap nhén C/O, Iya chon “durgc wm dai thud” tai Myc “Két qua xtr ly” Lun ¥: Viée chép nhén chi duge ghi nhén trén hé théng ciia hai quan Viét Nam va khong phan hi cho ASEAN; vi vay, cng chire wu ¥ khong thc hién Iva chon chite ning “Giri sang ASEAN”. 2.2.2. Tir chi C/O - Trung hop dii co sé tir chéi C/O, céng chite hai quan dé xuat, bao cdo Tanh dao Chi cue phé duyét; ___~ Linh dao Chi cyc trén co sé béo cdo cia céng chite quyét dinh vi chéi C/O; + COng chite hai quan trén co sé phé duyét cia Lanh do Chi cuc vé viée tir chdi C/O, Iya chon “khéng duoc wu dai thué” tai myc “Két qua xir ly” va ghi 16 ly do tir chéi C/O. Sau d6, cOng chife thyc hign lya chon “Giri sang ASEAN”. Trubng hgp Lanh dgo Chi cyc quyét dinh chp nan hoc xéc minh C/O thi cOng chitc hai quan thyc hign theo huéng dan tai mye 2.2.1 va muc 2.2.3. Luu ¥: Céng chite Iya chon “Giri sang ASEAN” va ghi 16 ly do tir chéi C/O bang tiéng Anh. Khi Iya chon “Giti sang ASEAN”, co quan cap cia nuéc xudt khdu sé nhan duge thong tin chinh thite ci Hai quan Viét Nam vé viéc tir chéi va khéng thé sita d6i thong tin sau khi da thy chic nang nay. 2.2.3. Tién hanh xdc minh C/O déi véi trudng hop cé c&n ctr nghi ng vé tinh hp 18 C/O nhung chua dit cin cit tir chi C/O: . 7 Céng chire hai quan, cin cit trén phé duyét cua Lanh dao Chi cyc vé viée can tién hanh xc minh, Iya chon “Khéng duoc wu dai thué” tai muc “Ket qua xit ly” va ghi 16 ly do chua di co sé chap nhan C/O ho§c ly do nghi ngé tinh hop 1é cia C/O va ghi r6 “dé nghi tién hanh x4c minh” trén hé théng. Cong chute hai quan thy hién Iya chon “Guti sau”, |. 7 Chi cuc Hai quan giti céng van béo céo vé viée xéc minh va céc cin cit vé ly do nghi ng@ tinh hgp 1é C/O dén cép Cyc Hai quan dé duge huéng din. - Cuc Hai quan dja phuong, trén co sé bdo cdo cia Chi cuc Hai quan dé nghj tién hanh x4c minh, thyc hién nhu sau:+ Trudng hop Cuc Hai quan xéc dinh da di can cit dé chap nhfn hodc tir chéi C/O, Cuc Hai quan chi dgo Chi cyc thye hign chap nhfn hoc tir chéi C/O theo myc 2.2.1 hoe 2.2.2 néu trén. + Truong hgp Cue Hai quan xéc dinh cin phai tién hanh xéc minh thi giri céng van béo céo Téng cuc Hai quan (Cuc Giém sat quan ly vé hai quan) dé duge huéng din. - Téng cuc Hai quan (Cuc Giém sat quan ly vé hai quan), trén co sé béo cdo cia Cuc Hai quan dja phuong d8 nghj tién hanh x4c minh, thyc hién nhu sau: + Trudng hop dit cin ctr 48 chép nhan hoi tir chéi C/O, Téng cuc Hai quan/Cye Giém sat quan ly vé Hai quan huéng din Cuc Hai quan chi dao Chi cyc Hai quan thyc hign theo myc 2.2.1 hoje 2.2.2 néu trén. + Truong hgp can phai tién hanh xdc minh, Téng cuc Hai quan/Cyc Giém sat quan ly vé Hai quan tién hanh x4c minh véi co quan cé tham quyén cp C/O ciia nude xuat khau theo quy dinh. Trén co sé két qua xc minh, Tong cyc Hai quan thong béo Cyc Hai quan vé tinh hop 1é cia C/O. Can cit trén ket qua thong bao cia Téng cuc Hai quan, Cyc Hai quan chi dao Chi cye thye hién theo myc 2.2.1 hoe 2.2.2 néu trén. Luu ¥: Trude mit, do chua dap ting thye hign xéc minh tén hé théng fo xic minh C/O méu D dign tir thye hign thi, céng theo huéng din tai Quy trinh kiém tra xéc djnh xudt xir hang héa xudt khdu, nh§p khdu ban hanh kém theo Quyét dinh sb 4286/QD-TCHQ ngay 31/12/2015. Khi c6 thé thyc hign xéc minh trén hé théng, Téng cue Hai quan sé c6 huéng dan cy thé. 3. Khai thdc, sir dung Hé théng Yéu cu 1 Cuc Hai quan cdc tinh, thanh phé phan quyén sit dung chtre ning tra ciru C/O mau D dién ti trén hé thong thong tin nghigp vy juan cho céng chite hai quan (giti kém t&i ligu hudng dan sir dung) va yéu cdu truy cap khai thc thong tin C/O mau D dign tr thong qua Co ché mét cira ASEAN trong qué teinh xtrly td khai hai quan. 4, Xtrly khi hé thong gap sy cd Trong théi gian trién khai thyc trudng hop hé théng gap sy cé khéng nhan dugc C/O mau D dign tir tir nude cAp thong qua co ché mét ctta ASEAN, truéng hop c6 xéc nhgn Téng cue Hai quan (Cuc CNTT & Théng ké Hai quan) chap nhan cho doanh nghiép sit dung C/O gidy theo quy djnh tai Thong tu s6 22/2016/TT-BCT ngay 03/10/2016 ciia B6 Cong Thuong. Yéu cau Cuc Hai quan céc tinh, thanh phé huéng dan cy thé va niém yét cOng khai ngi dung huéng dan ngudi khai hai quan khai béo C/O mau D dign tir 48 ngudi khai hai quan c6 co sé thyc hién. Trung hop phat sinh vuéng mic, dé nghj lién hé Téng cyc Hai quan (Cuc Gidm sat quan ly vé Hai quan) theo sé dign thoai: 024.39440833 (méy Ié: 8815/8659).Téng cuc Hai quan huéng din dé Cuc Hai quan cdc tinh, thanh phé thyc KT, TONG CUC TRUONG PHO TONG CUC TRUONG = Cuc CNTT va TK Hii quan (dé dang trén Website Hai quan), ~ Cyc Kiém tra sau théng qué ~ Cyc Dieu tra chéng budn Iau; =Laru VT, GSQL (036). fy, he Vii Ngoc Anh