BQ TAI CHiINH CONG HOA XA HOI CHU NGHIA VIET NAM. eee DGec lip - Ty do - Hanh phic So: 47 /2020/TT - BTC Ha N@i, ngay 27 thang 5 nam 2020 THONG TU Quy dinh vé thoi diém nop chimng tir ehiing nhin xudt xtr va hinh thie chimg tir ching nh§n xuat xtr d6i voi hang héa nhap khau ap dung trong giai doan dich viém dudng hé hap cap gay ra béi virus Corona (COVID-19) Céin cit Lut Hai quan ngay 23 theng 6 nim 2014; Cain cit Ludt Thué xudt khdu, thud nhdp khdu ngay 06 thang 4 ném 2016 Céin cle Lugt Quan by ngoai thuong ngay 12 thang 6 ném 2017; Cain ett Nghj dinh sé 08/2015/ND-CP ngay 21 théng 01 nim 2015 cia Chinh phic quy dinh chi tiét va bién phdp thi hénh Lugt Hai quan vé thi tue hai quan, kiém tra, gidm sét, kiém sodt hai quan; Nghi dinh sé $9/2018/ND-CP ngay 20 thang 4 ndim 2018 sica dbi, b6 sung mét sb diéu ctia Nghi dinh s6 08/2015/ND-CP ngay 21 thang O1 ném 2015 cia Chinh phti quy dinh chi tic bién phdp thi hanh Ludt Hai quan vé thi tuc hai quan, kiém tra, gidm sat, kién sodt hai quan; Cain ete Nehj dinh sé 134/2016/ND-CP ngay O1 théng 9 nim 2016 cic Chinh phir quy dinh chi tiét mot so diéu va bién phap thi hanh Luge Thué xuct khdu, thué nhap klaus: Can cit Nghi dinh sé 31/2018/ND-CP ngay 08 thang 3 nam 2018 ctia Chinh phi quy dinh chi tiét Lugt Quan ly ngoai thwong vé xuat xte hang héa; Can cit Nghi dinh sé 87/2017/ND-CP ngay 26 thing 7 neim 2017 etta Chinh phi quy dinh chite nang, nhiém vu, quyén han va co’ cau to chite cia BG Tai chinh; Can eth Chi thi x5 1I/CT-TTg ngay 04/3/2020 ctia Thi teéng Chinh phi vé cdc nhiém vu, gidi phdp cdp béch théo gd khé khan cho san xudt kinh doanh, dam béo an sinh xa h6i tg pho v6i dich COVID-19; Cain ett Quyét dinh sb 447/QD-TTg ngay 01/4/2020 ctia This tong Chinh pni vé céng bé dich COVID-19; www. ThuVienPhapLuat.vn LawSoft + tet: +84-8-3930 32Theo dé nghi cita Téng cue trang Tong cuc Hai quan, B6 truéng BG Tai chinh ban hanh Théng te quy dinh vé thai diém nép ching tit ching nhgn xudt xt va hinh thike ching tie ching nhén xudt xte adi voi hang héa nhép khdu dp dung trong giai doan dich viém duong hé hap cdp gay ra boi virus Corona. Dieu 1. Pham vi diéu chinh Théng tu nay quy dinh théi han nop chtmg tir chimg nhén xuat xi, hinh thie ndp chimg ti chimg nhfn xudt xir doi voi hang héa nhap khdu trong gisi doan dich vim duong hé hap cép gay ra boi virus Corona (COVID-19). Didu 2. Dbi twyng 4p dung 1. Ngudi khai hai quan. 2. Co quan hai quan, céng chite hai quan. 3. Té chtte, ca nhan khéc c6 quyén va nghia vu lién quan dén xée dinh xuat xtr hang héa xuat khau, nhap khau. Didu 3. Thoi diém nop ching tir ching nhan xudt xt hang héa Nguéi khai hai quan nOp ching tir chimg nhan xuét xtr hang héa tai thoi diém Kim thi tye hai quan dé ap dung thué suat uu dai die bigt theo quy dinh tsi diém a khoan 1 Diu 7 Th6ng tur sO 38/2018/TT-BTC ngay 20/4/2018 cua BO truéng B6 Tai chinh quy dinh vé xéc dinh xudt xi hang héa xudt khdu, nh khau (sau day ggi la Théng tu sé 38/2018/TT-BTC). Truong hgp chua ¢é chimg tir chimg nhan xudt xir hang héa tai thoi ¢ lam thi tyc hai quan dé ap dung thué sudt uu dai dic biét, ngudi khai hai qu: phai khai chm nép C/O trén to khai hai quan nhdp khau va duge khai bd sung, ngp chimg tir chimg nhan xuat xir hang héa trong théi han higu lye cia chimg tr chimg nhan xuat xit hang héa. Ngw6i khai hai quan khai theo mite thué sudt thué nhép khéu uu dai tdi hué quéc (MFN) hoc théng thudng va duge ndp bé sung ching tir chimg nhén xuat xtr trong théi trong théi han higu hye cia chtmg tir chimg nhn xudt xir hing héa dé 4p dung mite thué sudt wu dai dic bigt twong (ng; cor quan hai quan cé trach nhigm hoan tra sé tién thué chénh Iéch 43 ndp. Dieu 4. Hinh thire ching tir ching nhan xudt xir hing héa 1. Trudng hgp hang héa nhap khau ap dung thué suat uu dai dae biét, ngudi khai hai quan n6p ching tir ching nhén xuat xr nhur sau: a) Gidy chimg nhan xudt xtr hang héa (C/O) sit dung chit ky va con du dién tir: www. ThuVienPhapLuat.Vn LawSoft + tei: +84-8-3:co quan cé thim quyén ciia nude xuat khau c6 théng bao vé v C/O sir dyng chi ky, con dau dign tt va cung cp trang théng tin dign tw dé tra cru C/O hoae phuong thite tra ctru khac vé C/O. Co quan hai quan kiém tra tinh hgp 1é cua C/O trén trang thong tin dién tir hode phuong thife tra ciru khdc ctia co quan c4p dé Ap dyng thué suat wu dai dic biét theo quy dinh va in mét ban C/O dé Iuu hé so hai quan. b) Ban chyp/ban scan C/O: Co quan hai quan chip nhén ban chyp/ban scan C/O véi diéu kign co quan ¢6 tham quyén nude xuét khdu thong béo vé vige sir dyng ban chyp/ban scan cia ban chinh C/O va cung cdp ban chyp/ban scan C/O hoc trang théng tin dign tr hogie phyong thite kiém tra khée cho co quan hai quan dé xée dinh tinh hgp I¢ cua C/O. Co quan hai quan kiém tra tinh hop 1 eta C/O ban chup/ban scan txén trang thdng tin dign tir ho’e phuong thite kiém tra khdc do co quan cap cung cap dé 4p dung thué sudt wu dai dic biét theo quy dinh va in mét ban C/O dé lwu ho so hai quan. 2. Truong hop hang héa nh§p khdu phai n6p chimg tir chimg nhiin xuét xit hang héa theo quy dinh tai khoan 2, Diéu 4 Thong tu sé 38/2018/TT-BTC: Nguoi khai hai quan nép ban chinh C/O cho co quan hai quan. Truong hgp chua cé C/O ban chinh tgi thdi diém lam thi tuc hai quan, ngudi khai héi quan duge nép ban chyp/ban scan C/O cho co quan hai quan va chiu nhiém truée php luat vé tinh chinh xdc, hop Ié ciia ban chyp/ban scan C/O. Co quan hai quan c&n eit ban chyp/ban sean C/O, hd so hai quan, thye hang héa, hanh trinh 16 hang va nhiing théng tin khdc c6 lién quan dé kiém tra xc dinh xuat xtr hang héa va quyét dinh théng quan hang hoa. Ngudi khai hai quan chju tréch nhiém nép lai 01 ban chinh C/O trong thoi han 180 ngay ké tir ngay dang ky to khai hai quan nhp khau. Didu 5. Higu lye thi hanh Théng tur e6 higu lye tir ngay Tho tung Chinh phi nude Cong héa xa hoi chit nghia Viét Nam céng bé dich COVID-19 (ngay 23/1/2020), 4p dung cho céc tiv khai hai quan nhap khdu dang ky tir ngdy 23/1/2020. Can ctr dign bién dich bénh COVID-19 trén thé gidi, BG Truéng BO Tai chinh cng bé cham duit higu luc eda Thong tu nay. ww. 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