22 CONG BAO/S6 397 + 398/Ngay 01-4-2015 BO TAI CHINH BQ TAI CHINH CONG HOA XA HOI CHU NGHIA VIET NAM Déc lap - Ty do - Hanh phite Sé: 14/2015/TT-BTC Ha N6i, ngay 30 thang 01 nam 2015 THONG TU Huéng din vé phan loai hang hoa, phan tich dé phan logi hang héa; phan tich dé kiém tra chat lung, kiém tra an toan thye pham 46i v6i hang héa xudt khdu, nh§p khdu Cain cit Ludt Héi quan s6 54/2014/QH13 ngay 23 thang 6 ndm 2014; Can cit Lugt Quan by thué s6 78/2006/QHI1 ngay 29 thang 11 ném 2006 va LuGt stra déi, bé sung mét sé diéu ctia Lugt quan Ij thué sé 21/2012/QH13 nam 2012; Cain cit Ludt Thué xudt khdu, thué nhdp khdu s6 45/2005/QHII ngay 14 thang 6 ndim 2005; Céin cit Lugt Thong mai sé 36/2005/QHI1 ngay 14 thang 6 ném 2005; Cain cit Ludt Chat long san phdm, hang héa s6 05/2007/QHI12 ngay 21 thang 1 ndim 2007; Can ett Lugt An toan thye phdm sé 55/2010/QH12 ngay 17 thang 6 ndm 2010; Céin cit Nghj dinh sé 08/2015/ND-CP ngay 21 thang 01 nam 2015 cita Chinh phit Quy dinh chi tiét va bién phdp thi hanh Lugt Hai quan vé thii tue hai quan, kiém tra, gidm sat, kiém soat hai quan; Cain cit Nghj dinh sé 83/2013/ND-CP ngay 22 thang 7 nam 2013 ctia Chinh phat quy dinh chi tiét thi hanh mét s6 diéu cita Lugt Quan I thué va Ludt Sita 46i, b6 sung m6t sé diéu cia Ludt Quan I thué; Cain cit Nghi dinh sé 91/2014/ND-CP ngay 1 thang 10 ndim 2014 ciia Chinh phat stta d6i, b6 sung mét sé diéu tai cdc Nghi dink quy dinh vé thué: Cain cit Nghi dinh s6 87/2010/ND-CP ngay 13 thang 8 ném 2010 ctia Chinh phat quy dinh chi tiét thi hanh mét sé diéu cia Ludt Thué xudt khdu, thué nhdp khau; Cin cit Nghi dink s6 20/2006/ND-CP ngay 20 thang 02 nam 2006 cita Chinh phi quy dinh chi tiés Ludt Thuong mai vé kinh doanh dich vu gidm dinh theong mai; Can cit Nghj dinh sé 132/2008/ND-CP ngdy 31 thang 12 ném 2008 ctia Chinh phit quy dinh chi tiét thi hanh m6t s6 diéu cha Ludt Chat lugng sin phdm, hang hoa; Cain cit Nghi dinh sé 38/2012/ND-CP ngay 25 thang 4 ndéim 2012 ctia Chinh phit quy dinh chi tiét thi hanh m6t 86 diéu cia Ludt An toan thy phdm; THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.ThuCONG BAO/S6 397 + 398/Ngay 01-4-2015 23 Can cit Nghi dinh s6 215/2013/ND-CP ngéyy 23 théng 12 ném 2013 cia Chinh phi quy dinh chic néng, nhiém vu, quyén han va co edu t6 chite ctia BG Tai chinh; Thuc hién Quyét dinh sé 49/QD-CTN ngay 06 thang 3 ndm 1998 ctia Chii tich nude Cong héa xa héi chi nghia Viet Nam vé viée Viét Nam tham gia Cong woe Quéc té vé Hé thing hai hoa mé ta va ma héa hang héa; Thue hién Nghi dinh the quy dinh viéc thc hién Danh muc thué quan hai hoa ASEAN; Xét dé nghi ciia Téng cuc truéng Téng cuc Hai quan, B6 tring B6 Tai chinh ban hanh Thong te huéng dan vé phén loai hang héa, phan tich dé phan loai hang héa; phan tich dé kiém wa chat luong, kiém tra an toan thec phdm déi voi hang héa xudt khdu, nhép khéu niue sau: Myc 1 QUY BINH CHUNG Diéu 1. Pham vi digu chinh va déi tugng 4p dung 1. Théng tur nay huéng dan vigc phan logi hang héa, sir dung két qua phan tich 48 phan loai hang hia, sir dung két qua phan tich dé kiém tra chat Iugng, kiém tra an toan thye pham 46i véi hang héa xudt khau, nhap ku. 2, Ngudi khai hai quan, co quan hai quan, céng chirc hai quan va cdc té chite, ca nhan khde khi thyc hign cdc céng vigc c6 lién quan dén phan logi hang héa, thyc hign kiém tra chat lugng, kiém tra an toan thc phdm hang héa xuat khdu, nhap khau la déi tugng thyc hién Thong tu nay. Didu 2. Giai thich tir ngir Trong ThOng tu nay, cdc tir ngit duéi day duge hiéu nhu sau: 1. Cong woe Quéc té vé Hé thong hai hoa mé ta va ma héa hang héa (Intemational Convention on the Harmonized Commodity Description and Coding System) (goi tit IA Céng wéc HS) la Céng uéc do H6i ding hop tac Hai quan, nay goi la Té chire Hai quan Thé gidi (WCO) théng qua ngay 14 thang 6 nim 1983 tai Bruxelles, Vuong quéc Bi vé "He théng hai hda mé ta va ma héa hang héa”. 2. Hé thong hai hoa mé té va ma héa hang hoa ciia Té chite Héi quan Thé gidi (sau day goi tat la Hé thong HS), la hé thong bao gém danh myc nhimg nhém hang, phan nh6m hang cing cac ma s6 cé lién quan, cha gidi phap ly Phan, Chuong, Phan nhém va cdc Quy téc tng quat. 3. Danh muc hai hoa mé ta va ma héa hang héa cia Té chitc Hai quan Thé 86% (sau day goi tat la Danh myc HS) ¥8 danh myc nhimg nhém hang (ma 4 chit 86), phan nhém hang (ma 6 chit s6), chi giai php ly Phan, Chuong, Phan nhom duge sip xép mét cach c6 hé théng img voi tén, mé ta va ma s6 hang héa. THU VIEN PHAP LUAT* ret +84-28-3930 3279 * www.24 CONG BAO/S6 397 + 398/Ngay 01-4-2015 thich Hé théng HS nhim 4. Quy tée tong quat la cde quy tic chung dé phan loai hang héa vao mét nhém, phan nhém nhat dinh. 5. Chi gidi phdp Ij 1a nhimg néi dung giai thich céc phan, chutong va phan nhém duge gan kém 6 dau cdc Phan, Chuong cia danh myc HS. 6. Danh muc thué quan hai hoa ASEAN (sau day goi tat 1a Danh myc AHTN) la danh myc hang héa cla céc nude ASEAN, duge xay dymg trén co s6 Hé thong HS ciia Té chic Hai quan Thé gidi. 7. Phan tich hang héa la vige cdc té chic chuyén mén nghiép vu ciia co quan hai quan phan tich mau hang héa xuét khdu, nhap khdu bang may méc, thiét bi ky thuat dé xac dinh: a) Thanh phan, cdu tao, tinh chat ly, héa, cng dung lam co sé phan logi hang héa theo Danh muc hang héa xuat khau, nhap khdu Viét Nam; b) Cac tiéu chudn chat luong hang héa theo tiéu chuan quéc gia do cc co quan quan ly nha nuéc ban hanh hodc tiéu chun quéc té dé kiém tra chuyén nganh (kiém tra chat lugng, kiém tra an toan thyc phdm) lam c&n cit quyét dinh théng quan hang héa. 8. Gidm djnh hang héa \a vige co quan hai quan trung clu gidm djnh tai cdc t6 chitc gidm dinh theo quy dinh cia phap Iugt dé phan tich, x4c dinh céu tao, thanh phan, tinh chat ly, héa, céng dyng ctia hang héa theo yéu cau cita co quan hai quan dé xéc dinh tén hang, 4p ma s6 hang héa xudt khdu, nhép khau. itu 3. Phan tich dé phan loai hang héa 1. Truong hop co quan hai quan khong di co sé dé xéc dinh tinh chinh xac viée phan loai hang héa cia ngudi khai hai quan thi thyc hign phan tich dé phan loai hang héa. 2. Truong hop co quan hai quan khong di diéu kign thyc hién phan tich hang héa thi sir dung dich vy giém dinh cia cdc t6 chic gidm dinh theo quy dinh cia phép luat vé dich vu giam dinh thuong mai dé lam co sé thyc hign. 3. Dé phan logi hang héa, ngudi khai hai quan cé thé sir dung cdc dich vy giam dinh hang héa cia céc t6 chite gidm dinh theo quy dinh cia php luat hofc co so dir ligu vé Danh muc hang héa xuat kha, nhap khdu Vigt Nam dé xac dinh céc théng tin vé thanh phan, tinh chat ly, héa, tinh nang, céng dung cua hang héa xudt khau, nh§p khdu. aay see PHAN LOAI HANG HOA Ditu 4, Nguyén tic phan loai hang héa 1. Mot mat hang chi c6 mt ma sé duy nhat theo Danh myc hang héa xuat khéu, nhap khau Viét Nam. THU VIEN PHAP LUAT* ret +84-28-5930 3279 * www.CONG BAO/S6 397 + 398/Ngay 01-4-2015 25 2. Khi phan loai hang héa xuat khau, nhap khau, phai tuan tha: a) Diéu 26 Luat Hai quan s6 54/2014/QH13 ngay 23/6/2014; b) Digu 16 Nghi dinh sé 08/2015/ND-CP ngay 15/01/2015 cua Chinh phi quy dinh chi tiét va bign phép thi hanh Luat Hai quan vé thi tuc hai quan, kiém tra gidm sat, kiém soat hai quan; ¢) Cac néi dung huéng dan tai Thong tu nay. Didu 5. Sir dung két qua phan loai 1. Két qua phan logi hang héa duge sir dung 4é ap dung chinh séch quan ly hang héa trén co sé thye hign quy dinh vé diéu kign, thi tuc, hé so 4p dung tai Danh myc hang héa cdm xuat khdu, tam ngimg xuat khdu; Danh myc hang héa cam nh§p khdu, tam ngimg nh@p khdu; Danh myc hang héa xudt khdu, nhap khdu theo gidy phép cla co quan nha nuéc cé thim quyén; Danh muc hang héa thugc d6i twong kiém tra chuyén nganh cé hiéu luc tai théi diém dang ky to khai. 2. Két qua phan loai hang héa dugc sit dung dé ap dyng mite thué doi véi mot mat hang trén co sé thyc hién quy dinh tai cic Biéu thué ap dung d4i véi hang héa xudt khi , nhap khau cé higu Iyc tai thoi diém dang ky to khai va diéu kién, tha tuc, hd so dé duge ap dung mir thué quy dinh tai cdc van ban quy pham phap luat vé thué d6i véi hang héa xudt khdu, nhap khau. Diéu 6. Phan logi, 4p dyng mirc thué déi voi mét sé trudmg hyp dic biét 1. Trréng hop thyc hign phan loai hang héa theo quy dinh tai Digu 4 Théng tw nay nhung chua xac dinh dugc ma sé duy nhat theo Danh muc hang héa xuat khdu, nhap khau Viét Nam thi sit dung cdc tai ligu sau: a) Chi giai chi tiét Danh muc HS; b) Tuyén tap y kién phan loai cia WCO; c) Cha giai bé sung Danh myc AHTN; d) Co sé dit ligu vé Danh muc hang héa xuat khau, nhap khdu Viet Nam. 2. Trudng hop 6 sy khac biét vé m6 ta hang héa tai Danh muc hang héa xuat khdu, nh§p khdu Vigt Nam va mé ta hang héa theo Danh muc HS thi ép dung tree tiép mo ta hang héa theo Danh muc HS dé huéng dan phan loai va xir ly khiéu nai theo nguyén tac 4p dung quy dinh cia Diéu usc quéc Téng cue Hai quan thyc hign céng khai cdc tii nay trén trang théng tin dién tir cua Téng cuc Hai quan. 3. Trudng hop c6 y kién khéc nhau vé phan loai hang héa, 4p dung mitc thué khi 4p dung Danh myc hang héa xudt khdu, nhép khdu Viét Nam, tigu chudn chuyén nganh, Bé Tai chinh théng nhat véi cde BO quan ly chuyén nganh lién quan 48 xirly. 6 khoan 1, khoan 2 Diéu THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.Thu26 CONG BAO/S6 397 + 398/Ngay 01-4-2015 4. Truong hop Téng cuc trréng Téng cuc Hai quan, B6 trudng BO Tai chinh va Thi truéng cdc co quan hitu quan khac ban hanh van ban stra d6i, huéng dan phan logi, lam anh huéng téi qué trinh khai béo hai quan vé ma s6, mic thué va higu qua cia hoat dng sén xudt kinh doanh cia ngudi khai hai quan, ngudi nop thué thi thc hign phan logi hang héa, 4p dung mitc thué ké tir ngay van ban stra 46i huréng dan phn loai cé higu lye php luat theo quy dinh. Ditu 7. Phan logi may lién hop hogc td hyp may thuge céc Chuong 84, Chuwong 85 va Chwong 90 cia Danh muc hang héa xudt khau, nhap khau Viét Nam 1. Ngudi khai hai quan nh§p khdu may lién hgp (gdm hai hay nhiéu may) ho&c 8 hop may thuge cdc Chuong 84, Chuong 85 va Chuong 90 cua Danh myc hang héa xudt khdu, nhip khdu Viét Nam duge lya chon phan loai theo quy dinh tai Cha giai phap ly 3, 4, 5 Phin XVI cia Danh myc hang hoa xuat khau, nhap khdu Vigt Nam ho%e phan logi theo timg may méc, thiét 2. Truong hop phén logi may lién hgp hojc t6 hop may theo quy dinh tai Chit gidi 3, 4, 5 Phan XVI cia Danh myc hang héa xuat khau, nhap khéu Viet Nam, khGng phan biét cdc may 46 duge nhap khau tir nhiéu ngudn, ve cing chuyén hay nhiéu chuyén, lim thi tue tai mt hay nhiéu cita khau khdc nhau thi ngudi khai hai quan, co quan hai quan thyc hién theo huéng dan tai khoan 3, khoan 4 dudi day. 3. Tha tyc thyc hién d6i voi ngudi khai hai quan: a) Ngudi khai hai quan ding ky Danh myc may méc, thiét bj, sau day goi tat la danh muc, bing phuong thite dién tir (theo mu s6 01/DKDMTB/2015, Phy lyc ban hanh kém theo Théng tu nay), kém theo 01 phiéu theo dai trir lai (theo mau sé 02/PTDTL-DMTB/2015, Phu yc ban hanh kém theo Théng tu nay) trade khi nhap khdu 16 hang dau tién tai Chi cyc hai quan noi thudn tién nhat; __b) Trudng hop Danh mye da dang ky nhung ngudi Khai hai quan cn siza déi, bé sung thi ngudi khai hai quan n6p Danh myc va phiéu theo doi trir lui sita 46i, bo sung cho Chi cyc hai quan dng ky Danh myc trude thoi diém nhap khau hang hoa lan dau hodc trréc thoi diém nhap khdu may méc thiét bj cho 16 hang tiép theo cé sta déi, bé sung Danh mye; c) Truéng hop mat Danh muc va Phiéu theo doi trir li thi ngudi khai hai quan 6 vin ban giri co quan hai quan noi ding ky Danh myc lin dau dé nghj cap lai Danh mye; lap phiéu theo doi tnr lai méi trong 46 ty ké khai va chiu trach nhigm truéc phap lugt vé sé t6 khai va sé lugng may méc, thiét bj trong Danh myc da nhap khdu giri co quan hai quan noi lam thi tuc nhap khau I6 hang tiép theo. 4. Thu tuc thye hién 46i v6i co quan hai quan: a) Khi tiép nhan Danh myc: _a.l) Ngay sau khi ngudi khai hai quan dang ky danh myc theo quy inh tai diém a khoan 3 Diéu nay, Chi cuc hai quan noi ngudi khai hai quan ding ky Danh THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.ThuCONG BAO/S6 397 + 398/Ngay 01-4-2015 27 muc déng thai 14 Chi cuc hai quan lam thi tye nhp khdu 6 trach nhigm tiép nhan, lap 86 theo doi, déng dau xac nhn vao 02 ban Danh mye nhp khau va 01 ban phiéu theo d6i try lai (Iu 01 ban chinh Danh myc, giao cho ngudi khai hai quan 01 ban chinh Danh myc kém 01 ban chinh phiéu theo dai tri lai); thye hién phan loai va trir li theo huéng dan tai diém b dudi day. Trung hop ngudi khai hai quan lm thi tue nhap khdu tai Chi cue Hai quan khac véi Chi cye Hai quan dang ky Danh muc thi Chi cue Hai quan noi lam thii tye nhap khdu tiép nhan Danh muc kém phiéu theo dai trir Iti do ngudi khai hai quan dang ky; thyc hign phan loai va trit Ii theo huéng dan tai diém b dudi day. a.2) Truong hop ngudi khai hai quan cin thay déi, bé sung Danh mye va Phiéu theo d6i trir ldi thi Chi cuc hai quan noi ngudi khai hai quan dang ky Danh muc cé trach nhiém kiém tra, lap phiéu theo d0i, dong dau x4c nhan vao 02 ban Danh myc can thay déi, bé sung va 01 ban phiéu theo déi trix lui cdn thay di, bé sung (Iuu 01 ban chinh Danh myc, giao ngudi khai hai quan 01 ban chinh Danh myc kém 01 ban chinh phiéu theo déi trir Ini dé xudt trinh cho co quan hai quan noi lam thi tuc nhap khau hang hoa dé thyc hién khi lam thi tuc hai quan cho hang héa thye té nhap khdu) theo quy dinh. a.3) Trung hp ngudi khai hai quan mat Danh myc va Phiéu theo doi trir lui: trén co sé 48 nghij cia ngudi khai hai quan, Chi cyc hai quan noi ngudi khai quan dang ky Danh muc déng thdi la Chi cuc hai quan lam thi tuc nhap khdu kiém tra cy thé va cdp lai Danh myc; kiém tra cdc ngi dung tu ké khai trén Phiéu theo doi tri Iki méi do ngudi khai hai quan gp, 46i chiéu voi cdc théng tin trén hé théng cia Hai quan dé x4c nhdn Phiéu theo déi trir Idi cdc may méc, thiét bi chua nhap khdu. Trrémg hop ngudi khai hai quan lim tha tue nhap khdu tai Chi cuc Hai quan khdc véi Chi cye Hai quan dang ky Danh myc thi Chi cue Hai quan noi lam thi tue nh§p khdu 16 hang tiép theo tiép nhan Phiéu theo dai trir lai méi do ngudi khai hai quan lap, thyc hién kiém tra, d6i chiéu va x4c nhan Phiéu theo di trir lui tuong tw nhu néi dung huéng dan déi véi Chi cuc hai quan noi ngudi khai hai quan ding ky Danh myc, déng théi la Chi cuc hai quan lam tha tuc nhap khau. b) Khi lam thi tue nhap khdu: Ngoai thi tuc hai quan theo quy dinh, co quan hai quan can cit hd so hai quan, 44i chiéu véi phiéu theo doi trir Wi dé trér Idi nhing may méc, thiét bj ngudi khai hai quan da thye té nhap khdu va ky x4c nhan theo quy dinh. Luu 01 ban chyp Danh muc va phiéu theo dai trix lai da thyc hién trir lai vao hé so hai quan. Hét Iuong hang héa nhap khdu ghi trong phiéu theo dai trir Ii, lanh dao Chi cue Hai quan noi lam thi tuc cudi cing xée nhjn “4a nhap hét hang héa theo danh myc sé...” én ban chinh phiéu theo doi trir Idi cua ngudi khai hai quan Iuu 01 ban chup, cp cho nguéi khai hai quan 01 ban chup va giri ban chinh dén Chi cuc Hai quan THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.Thu28 CONG BAO/S6 397 + 398/Ngay 01-4-2015 noi cap phiéu theo déi trir lai dé thyc hién kiém tra hang héa da théng quan theo quy dinh. Truong hop Chi cue Hai quan tiép nban dang ky danh muc déng thdi 1a Chi cuc Hai quan lam tha tue nhap khau may méc, thiét bj nhu da néu tai diém a.1 trén, sau khi Kinh dao Chi cyc 43 xéc nhan hét Ing hang héa nh§p khdu trong phiéu theo déi trix lui, Chi cuc Iuu ban chinh, c4p cho ngudi khai Hai quan 01 ban chup, chuyén 01 ban chup phiéu theo doi tn lui kem hé so dng ky danh muc dé thyc hign kiém tra hang héa da théng quan theo quy dinh. __5. Truéng hgp khai bé sung (néu cd) thyc hign theo quy dinh cia BO Tai chinh vé thi tyc hai quan; kiém tra, giém sét hai quan; thué xudt khdu, thué nhap khdu va quan ly thué déi voi hang héa xudt khdu, nhap khdu. 6. Cac truéng hgp nhap khéu may mée, thi léng bd, toan b6 true day da duge co quan ¢é tham quyén xac nhan may chinh, hang héa thye nhap di duge phan loai theo may chinh, phan cdn lai nhap khdu duge tiép tue thyc hién phan loai theo may chinh. Diéu 8. Phan logi may moc, thiét bj 6 dang chua lip rp hoc thao rdi 1. Hang héa la nhimg may mée, thiét bj 6 dang chua lap rap hoc thao roi thudng, do yéu clu déng géi, bao quan hoc vn chuyén thyc hign phan logi theo quy tie 2a ciia 6 (s4u) quy tic téng quat giai thich Hé théng HS. Truong hop hang héa duge nh§p khau tir nhiéu nguén, nhiéu chuyén, lam thi tue tai mét hay nhiéu cira khu khac nhau thi ngudi khai hai quan, co quan hai quan thy hign theo huéng dan tai khoan 2, khoan 3 dui day. 2. Thi tye thy hign déi voi ngudi khai hai quan: a) Ngudi khai hai quan thye hién dang ky Danh muc céc chi tiét, linh kign rdi cia may méc, thiét bi, sau day goi la Danh muc, bang phuong thitc dién tir (theo miu sé 03/DMTBDKNK-TDTL/2015 Phy luc ban hanh kém theo Théng tr nay) kém theo 01 Phiéu theo d6i trir lui cde chi tiét, linh kign rdi cia may méc, thiét bi (theo mau sé 04/PTDTL-TBNC/2015, Phy luc ban hanh kém theo Théng tu nay) truéc khi nhap khdu 16 hang dau tién v6i Chi cuc hai quan noi thugn tign nhat; b) Trang hop Danh myc da dang ky nhung can stra ddi, bd sung cc chi tiét, linh kién roi ca méy méc, thiét bj thi ngudi khai hai quan dugc sia d6i, b6 sung va nép Danh myc, phiéu theo doi trir Iii stra sung cho Chi cue hai quan noi dang ky Danh muc truée théi diém nhap khdu ln dau hoc truéc théi diém nhap khdu may méc thiét bi cho 16 hang tiép theo c6 sita déi, bd sung Danh muc; c) Truéng hgp mat Danh myc va Phiéu theo déi trix Iii cdc chi tiét, inh kién réi ca may méc, thiét bj thi ngudi khai hai quan thyc hién tuong ty theo quy dinh tai diém c, khoan 3, Diéu 7 Théng tu nay. THU VIEN PHAP LUAT>* ret +84-28-s930 3279 * www.CONG BAO/S6 397 + 398/Ngay 01-4-2015 29 3. Thi tue thy hign 46i voi co quan hai quan: a) Khi tiép nhan Danh myc: a.1) Ngay sau khi ngudi khai hai quan dang ky Danh muc va Phiéu theo Idi, Chi cuc hai quan noi ngudi khai hai quan ding ky Danh myc déng th cuc hai quan lam thi tuc nhap khau c6 trach nhiém tiép nh@n, lép phiéu theo doi, dong dau x4c nhan vao 02 ban Danh myc hang héa nhp khdu va 01 ban phiéu theo doi trir Idi (luu 01 ban chinh Danh myc, giao cho ngudi khai hai quan 01 ban chinh Danh myc kém 01 ban chinh phiéu theo d6i trir lui); thyre hién phan loai, tinh thué theo huéng dan tai khoan 1 Diéu nay va tri lai khi lam tha tue hai quan cho hang héa thyc té nhap khdu theo huéng dan tai diém b dudi day. Trudng hop, ngwéi khai hai quan lam thi tuc nhp khdu tai Chi cuc Hai quan khdc véi Chi cuc Hai quan dang ky danh muc thi Chi cyc Hai quan noi Lam thi tuc nh§p khdu tiép nhan 01 ban chinh Danh myc kém 01 ban chinh phiéu theo doi tri lai; thy hign phan loai, tinh thué theo huéng dan tai khoan 1 Diéu nay va thyc hién trir lai theo huéng dan tai diém b dudi day. a.2) Trudng hop ngudi khai hai quan can thay ddi, bé sung Danh myc va Phiéu theo doi trir Ii céc chi tiét, linh kién rdi cia may méc, thiét bj thi thyc hién tuong ty theo quy dinh tai tiét diém a.2, khoan 4, Diéu 7 Théng tu nay. a.3) Truéng hop nguéi khai hai quan mt Danh myc va Phiéu theo doi trit lui céc chi tiét, linh kign rdi cia may méc, thiét bi: thyc hign tong ty theo quy dinh tai diém a.3, khodn 4, Diéu 7 Théng tu nay. b) Khi lam thi tye nh@p khdu: Ngoai thii tue hai quan theo quy dinh, co quan hai quan c&n cit hé so hai quan, d6i chiéu v6i phiéu theo doi trir Iki dé trir Idi cdc chi tiét, linh kign roi ngudi khai hai quan da thyc té nhap khdu va ky xdc nhfin theo quy dinh. Luu 01 ban chyp Danh mye va phiéu theo di trir lui 44 thyre hign trir lui vao hé so hai quan. Hét lugng hang héa nhap khau ghi trong phiéu theo doi tnt lui, lanh dao Chi cuc hai quan noi lam thi tue cudi cing xac nhan “da nhgp hét hang héa theo danh myc sé...” lén ban chinh phiéu theo doi trit li cla ngudi khai hai quan va hru 01 ban chyp, eép cho ngudi khai hai quan 01 ban chyp va giti ban chinh 4én Chi cuc Hai quan noi cp phiéu theo déi trir lai dé thyc hién kiém tra hang héa da théng quan theo quy dinh. Trung hgp Chi cuc Hai quan tiép nhan dang ky Danh myc dng théi 14 Chi cue Hai quan lam thi tuc nhap khéu céc chi tiét, linh kién rdi nhu da néu tai 4iém a.] trén, sau khi lanh dao Chi cuc da xc nhan hét long hang héa nhap khéu trong phiéu theo déi trir lai, Chi cyc Iu ban chinh, cp cho ngudi khai Hai quan 01 ban chyp, chuyén 01 ban chyp phiéu theo dai trir li kém hé so dang ky danh myc dé thy hign kiém tra hang héa da théng quan theo quy dinh. THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.Thu30 CONG BAO/S6 397 + 398/Ngay 01-4-2015 __ 4. Truéng hgp Khai bé sung (néu 06) thyc hign theo quy dinh cia B6 Tai chinh vé thi tuc hai quan; kiém tra, giam sat hai quan; thué xudt khau, thué nhap khau va quan ly thué doi voi hang héa xudt khdu, nhap khdu. Myc 3 PHAN TICH, GIAM DINH DE PHAN LOAI HANG HOA; PHAN TiCH DE KIEM TRA CHAT LUQNG, KIEM TRA AN TOAN THYC PHAM Didu 9. Hd so yéu cAu phan tich 4é phan loai Co quan hai quan noi cé yéu cu phan tich hang héa cé tréch nhigm lap va giti hé so yéu cau phan tich; hd so gdm: 1. Phiéu yéu cau phan tich kiém Bién ban ldy mu hang héa (theo mau sé 05/PYCPT/2014 Phy luc ban hanh kém Théng tu nay). 2. Phiéu ghi s6, ngay vin ban, chimg tir thug hé so hai quan lién quan dén méu hang héa. 3, Mau hang héa yéu cau phan tich. Didu 10. Mau hang héa xudt khdu, nhdp khdu phan tich 4é phan logi 1, Lay mau hang héa a) Hang héa xuét khdu, nhap khdu phai lay mau dé phan tich theo quy inh tai Khoan 5 Diéu 29 Nghj dinh s6 08/2015/ND-CP ngay 21/01/2015. Viéc lay mau thyc hign theo phiéu yéu cdu phan tich kiém Bién ban léy mu hang héa (theo mau 36 05/PYCPT/2015 Phu luc ban hanh kém Théng tu nay). Mau duge lay tir chinh 16 hang can phan tich va mang tinh dai dign; phai du vé 96 Iuong, khéi Iugng dé phuc vy cho vige trmg cau gidm dinh hoc giai quyét khiéu nai. Khi lay mu phai cé dai dign cia ngudi khai hai quan. Mau phai duge céc bén ky xac nhan va niém phong. Khi ban giao mau phai cé bién ban ban giao va ky x4c nhan ciia cdc bén. Truong hop ldy mau nhung vang mat ngudi khai hai quan, co quan hai quan ly mdu voi sy chimg kién cua co quan nha nude tai khu vyc cira kau, dai dién doanh nghiép vn tai, doanh nghiép kinh doanh cing, kho bai va phai c6 ky xac nhén cia cdc bén chimg kién. b) Sé lugng mau: 02 Trung hop khéng thé ly du sé lugng mau thi lay 01 mau va giri kem catalogue, hinh anh cia mau. Truong hop ngudi khai hai quan chi nhap khau 01 mau thi khéng thyc hién lay miu. c) Giao nhén mu: Co quan hai quan noi cé yéu cdu phan tich truc tiép giti miu. Trudng hop ngudi khai hai quan 4@ nghi duge true tiep chuyén mau thi phai chju trach nhiém vé tinh toan ven cia mau va théi gian giri mau. Miu chi cé gié tej php ly khi cdn nguyén niém phong. THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.ThuCONG BAO/Sé 397 + 398/Ngay 01-4-2015 31 __ 2. Nguoi khai hai quan cé tréch nhigm xuat trinh hang héa dé co quan hai quan lay mau thye hign phan tich. 3. Sir dung mau hang héa: a) Phan tich: co quan hai quan tiép nhan mau (theo mau sé 06/PTNYCPT/2015 Phy luc ban hanh kém Théng tu nay) va thye hién phan tich; b) Luu mau: trong thoi han 120 ngay ké tir ngay ban hanh Théng bdo két qua phan loai trir nhimg loai hang héa dac biét nhu hang hoa dé gay nguy hiém, hang ha da bj bién chat ho&c hang héa khéng thé lu git duge trong théi gian trén. Mau luu duge sir dung khi ngudi khai hai quan khong déng y voi két qua phan tich va 48 nghj trmg cdu gidm dinh tai cdc td chitc ¢6 chite nang theo quy dinh cia phap luat hodc gidi quyét khiéu nai. c) Tra lai mau hang ho Trudng hop ngudi khai hai quan yéu cau tra lai mau thi co quan hai quan lap bién ban tra mau cho ngudi khai hai quan (theo mau sé 07/BBTLMHH/2015) va khéng chju trach nhiém vé phim chat hang héa déi v6i nhimg mau duge tra lai do da chju tac déng cia qué trinh phén tich mau. Truong hop tré lai mau hang héa dang trong thdi han Ivu mau theo quy dinh tai diém b khoan 3 Diéu nay, ngudi khai hai quan da céng nhan két qua phan tich thi khéng dug khiéu nai vé két qua phan tich. d) Hay mau hang héa 4a phan tich: Co quan hai quan hiy mau khi mu hét han Iuu gitt theo quy dinh; mau hang hoa dé gay nguy hiém; mau hing héa da bj bién chat hose mau hang héa khéng con kha nang lu gitt. Quyét dinh hay mu va bién ban hay mu dugc luu theo quy dinh vé hm git hé so. 4. Téng cuc trong Téng cuc Hai quan huéng dan cy thé vé quy trinh ky thuat, chimg tir d6i véi vige lay mau, quyét dinh hiy mau. 5. Trudng hop co quan hai quan giri mau trung cau gidm dinh tai cdc t6 chite giém dinh thi lgp hé so, thyc hién thi tue giti mau gidm dinh theo quy dinh cia phap luat vé dich vu giém djnh thuong mai. Diéu 11. Théng bdo két qua phan loai 1. Trong théi han khéng qué 05 ngay lam viéc, trréng hop thai gian phan tich phy thuéc théi gian do yéu cAu quy trinh ky thuat phan tich thi khong qué 20 ngay lam vigc ké tir ngay tiép nhan du hé so va mau phan tich, Téng cue truéng Tong cyc Hai quan ban hanh Théng bao két qua phan loai hang héa (theo mau sé 08/TBKQPL/2015 Phy luc ban hanh kém theo Thong tu nay). a) Trudng hgp mau hang héa cé két qua phan tich dép img nhém tiéu chi a.1 va a.3 hoge nhém tiéu chi a.2 va a.3 dudi day, thoi han théng bao két qua phan tich THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.Thu32 CONG BAO/S6 397 + 398/Ngay 01-4-2015 kem ma s6 hang héa khéng qué 05 ngay lam vigc, trudmg hop thoi gian phan tich phy thugc thai gian do yéu cau quy trinh ky thudt phan tich thi khéng qué 10 ngay lam vigc ké tir ngay tiép nhan du hé so va mau phan tich: a.1) Tén hang: Tén hang két lun trong Thong béo két qua phan tich theo cdc tigu chi caa Danh myc hang héa xudt khdu, nhap khdu Vigt Nam gidng voi két lugn tai myc “Tén goi theo céu tao, cng dung” tai Théng bao két qua phén loai cia Téng cue truéng Téng cyc Hai quan da ban hanh truéc day. a.2) Ban chat hang héa: Ching logi, thanh phan, céng dung cia hang héa tai théng béo két qua phan tich giéng ching logi, thanh phan, céng dung cia hang hoa tai Thong bao két qua phan loai ca Téng cuc trréng Téng cyc Hai quan da ban hanh truée day. _ 2.3) Ma sé hang héa: la ma sé da néu tai Théng béo két qua phan loai cua Téng cuc trréng Téng cyc Hai quan da ban hanh trudc day. b) Truéng hyp mau hang héa cé két qua phan tich khéng thudc trudng hop néu tai diém a néu trén, thoi han théng bdo két qua phan loai thyc hién theo quy dinh tai khoan | Diéu nay. ¢) Truéng hgp hé so yéu cau phan tich cé tir 02 mau hang héa tré lén, mau hang héa phitc tap cdn phai cé thém théi gian thi thoi han phan tich, phan loai va théng bdo két qua phan loai cho ngudi khai hai quan duge kéo dai nhung khéng qua 10 ngay lam viée. 2. Truéng hop co quan hai quan giri mu tng cau giam dinh tai cdc t6 chire gidm dinh thi trong thoi han khong qua 05 ngay lam viéc, truéng hop mau hang héa phitc tap cin c6 thém thdi gian thi khéng qué 08 ngay lam vige ké tir ngay nh§n duge két qua giém dinh hing héa, Téng cyc truéng Téng cuc Hai quan ban hanh Théng béo két qua phan loai hang héa (theo mau sé 08/TBKQPL/2015 Phy luc ban hanh kém theo Théng tu nay). Déi véi mau hang héa cé két qua gidm dinh thuc pham vi quy dinh tai diém a khoan 1 Digu nay thi thoi han théng bao két qua phan tich kem ma sé hang héa khéng qua 05 ngay lam viéc ké tir ngay nhan duge két qua giém dinh hang hoa. 3. Théng bdo két qua phén loai cia Téng cue trudng Téng cuc Hai quan la co s6 48 xdc dinh mitc thué, thyc hién chinh séch quan ly hang héa; duge cap nhét vao cg s6 dif ligu cia co quan hai quan va céng Khai trén trang théng tin dign tr cia Téng cue Hai quan. 4, Truémg hop ngudi khai hai quan khéng déng y véi két qua phan loai hang héa cia Téng cyc trréng Téng cye Hai quan thi thye hién khiéu nai theo Luat Khiéu nai hofe tung c4u giém dinh theo quy dinh tai Diéu 30 Nghi dinh s6 08/2015/ND-CP ngay 21 thang 01 nim 2015 cia Chinh pha. THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.ThuCONG BAO/S6 397 + 398/Ngay 01-4-2015 33 Didu 12. Hd so va mau hang héa phan tich dé kiém tra cht long, kiém tra an toan thye phim Hé so yéu cau phan tich va mau hang héa thyc hign theo céc quy dinh va huéng dan cia cic BO quan ly chuyén nganh vé kiém tra chat Ivong, kiém tra an toan thyc pham. Didu 13. Phan tich dé kiém tra cht lugng, kiém tra an toan thyc phim 1. Trudng hop B6 quan ly nha nude chuyén ngénh giao nhiém vy, chi dinh cho co quan hai quan thyc hién viée kiém tra chét Iuong, kiém tra an toan thye pham thi co quan hai quan c&n cir cde diéu kign, tiéu chudn do céc co quan quan ly nha nuéc ban hanh dé thyc hign phan tich hang héa. Co quan hai quan théng béo céc mat hang duc BS quan ly chuyén nganh giao, chi dinh 4é thyc hién viée kiém tra chat Iugng, kiém tra an toan thyc pham. 2. Thong bao két qua kiém tra chat lgng, kiém tra an toan thy pham phai thé hign day di két qua phan tich va két ludn mau hang theo céc tiéu chi theo quy dinh cia céc BO chuyén nganh. 3. Thong bao két qua kiém tra chat luong, kiém tra an toan thyc pham Ia co sé dé quyét dinh thong quan hang héa. 4, Téng cuc truéng Téng cuc Hai quan ban hanh Théng bao két qua kiém tra chat Iuong, kiém tra an toan thye pham (theo miu sé 09/TBKQKT-CL-ATTP/2015 Phu luc ban hanh kém Th6ng tu nay) trong théi han quy dinh cia phép ludt vé kiém tra chat lugng, kiém tra an toan thyc pham. 5. Trudng hop ngudi khai hai quan khong déng y voi Théng bdo két qua kiém tra chat lugng, kiém tra an toan thye pham thi thy hign Khi nai theo Luat Khiéu nai hoc trumg cau giém dinh theo quy dinh tai Digu 30 Nghj dinh s6 08/2015/ND-CP ngay 21 thang 01 nim 2015 cia Chinh phi. Myce 4 CO SO DU LIEU VE DANH MYC HANG HOA XUAT KHAU, NHAP KHAU VIET NAM Diéu 14, Ngudn théng tin xay dyng Co sé dir ligu v Danh myc hang héa xudt khdu, nhép khau 1. Cong uéc HS va cdc phy luc kém theo. 2. Danh myc hang héa xuat khdu, nhap khdu Viét Nam. 3. Danh muc hang hoa cém xuét khdu, cém nhap khéu; Danh myc hang héa xuat khau, nhap khau theo gidy phép cia co quan nha nudc c6 tham quyé Danh myc hang héa thuée dién quan ly chuyén nganh theo quy dinh tai Nehi dinh sé 187/2013/ND-CP ngay 20 thang 11 nim 2013 cia Chinh phi. THU VIEN PHAP LUAT?* ret +84-28-s930 3279 * www.Thu34 CONG BAO/S6 397 + 398/Ngay 01-4-2015 4. Vin ban hung dan vé phan loai hang héa cia B6 Tai chinh. 5. Ngudn théng tin khac tir: a) Cac van ban giai quyét khiéu nai vé phan loai hang héa, 4p dung mire thué cia BO Tai chinh, Téng cuc Hai quan; b) Thong bao két qua phan loai cia Téng cuc truéng Téng cyc Hai quan; c) Théng bao két qua xac dinh trréc ma sé ctia Tong cuc truéng Tang cuc Hai quan. Diéu 15. Thdm quyén thu c4p, cap nhat, sira déi Co sé dir ligu vé Danh myc hang héa xuat khdu, nhap khau Vigt Nam _ 1. Téng euc Hai quan td chire xy dumg co sé dit ligu vé Danh myc hang héa xudt khdu, nhdp khau Vigt Nam theo quy dinh tai Biéu 18 Nghj dinh s6 08/2015/ ND-CP ngay 21 thing 01 nim 2015 cia Chinh phi, dam bao tinh day di, toan dign, tp trung, théng nhat va cap nhat kip thoi 2. Théng tin trong co sé dit ligu duge bé sung, sira 48i khi cc ngudn théng tin néu tai Digu 14 Thong tu nay thay adi. 3. Téng cyc Hai quan céng khai cc théng tin néu tai Diéu 14 Théng wr nay trén trang théng tin dién tir cla Téng cuc Hai quan dé ngudi khai hai quan, céc co quan quan ly nha nuéc cé lién quan, co quan hai quan céc cép, céng chitc hai quan sit dung. MucsS DIEU KHOAN THI HANH Diéu 16. Higu lye thi hanh 1. Théng tu nay cé higu lye thi hanh sau 45 ngay ké tir ngay ky ban hanh. Trudng hop hang héa thudc to khai hai quan ding ky d& duge lay mau hang hoa dé phan tich, giém dinh nhung dén ngay Théng tu nay cé higu lye thi hinh chua c6 két qua phan tich, gidm dinh thi thyc hign theo quy dinh ctia van ban lién quan cé higu lye tai théi diém ding ky té khai. Trong thoi gian ché Thong tu 6 higu Ive thi hanh, vige thyc hign phan loai hang héa, lay mu, giri mu, Iu mau phan tich, thyc hign phan tich, phan loai, gidm dinh tiép tuc thye hign theo phap luat 4p dung tai thoi diém trudc khi Thong tu nay cé higu lye. Bai bé Thong tur s6 49/2010/TT-BTC ngay 12/4/2010; Diéu 17, Diéu 97 Théng tu s6 128/2013/TT-BTC ngay 10/9/2013; Céng vin s6 1280/BTC-TCHQ ngay 24/01/2014 cia B6 Tai chinh huéng dan tri li cdc chi tiét, Linh kign roi cia may méc, thiét bi nguyén chiéc. 2. Qua trinh thy hign, néu cdc van ban lién quan 4é cp tai Thong tu nay duge sira déi, bd sung hodc thay thé thi thyc hign theo van ban méi duge sira adi, bd sung hoac thay thé. THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.ThuCONG BAO/S6 397 + 398/Ngay 01-4-2015 35 iu 17. Té chite thy hign 1. Téng cuc truéng Téng cyc Hai quan can cir vao Théng tw nay ban hanh quy trinh thi tuc hai quan vé phan loai hang héa phai phan tich, quy ché phan tich 4é phan loai hang héa, phan tich 4é thyc hign kiém tra chat lugng, kiém tra an toan thyc pham, quy ché xay dymg, thu thap, cap nh&t Co sé dir ligu; xy dmg va dam bao co sé vat chat, thiét bj may méc, nguén nhan lyc dé thyc hién hiéu qua nhiém vy phan tich hang héa xuat khéu, nhdp khau; huéng dan céc don vj hai quan thyc hign théng nhdt, bao dim tao diéu kién thuén Igi cho hoat dong xuat khau, nhap khdu, thyc hign tdt cong téc quan ly nha nude vé hai quan; 2. Co quan hai quan, ngudi khai hai quan, ngudi np thué va cdc t6 chitc, cé nhan 6 lién quan ¢6 tréch nhiém thye hign vic phan loai hang héa, phan tich dé phan logi hang héa, phn tich dé thyc hién kiém tra chat Iugng, kiém tra an toan thyc pham theo ding quy dinh hign hanh va hudng dan tai Théng tu nay; Qua trinh thye hign c6 phat sinh vudng mic, co quan hai quan, ngudi khai hai quan, ngudi nép thué va cae t6 chttc, cd nhan cé lién quan bao céo, phan anh vé BO Tai chinh (Téng cuc Hai quan) dé duge xem xét, huéng din gidi quyét kip thoi/. KT. BO TRUONG THU TRUONG D6 Hoang Anh Tudn THU VIEN PHAP LUAT?* ret +84.28-5930 3279 * www.Thu36 CONG BAO/S6 397 + 398/Ngay 01-4-2015 PHY LUC DANH MYC MAU BIEU (Ban hanh kém theo Thong tu sé 14/2015/TT-BTC ngay 30 thang 01 nam 2015 cia BG Tai chinh) Mau Quy 36 Tén Biéu mau Ky higu inh tai Ding ky Danh myc may méc 3. a | thidt bj theo Digud }ODKDMTB/2015 _| DituT “02. | Phiéu theo doi tr tui 02/PTDTL-DMTB/2015 _ Diéu7 Danh muc hang héa cae chi 03 | linh kign rdi cta may méc thiét | 03/DMTBDKNK-NC/2015 Didus _| bi nguyen chiée sfc Phiéu theo dai trir Idi cae chi 04 | tiét, inh kién roi cla my méc | 04/PTDTL-TBNC/2015 didu 8 _| thiét bi nguyén chiée Phiéu yéu cau phan tich kiém | Thong ‘bio Két qua phén i Thong bao két qua kiém tra chat Iugng, kiém tra an toan thye pham 05/ PYCPT/2015 06/PTNYCPT/2015 07/BBTLMHH/2015, 08/T! yTBKOPLANS 09/TBKQKT-CL-ATTP/2015 pide i Didu 13 THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.ThuCONG BAO/S6 397 + 398/Ngay 01-4-2015 37 Mau sé 01/DKDMTB/2015 TEN NGUOI KHAIHAIQUAN CONG HOA XA HOI CHU NGHIA VIET NAM ——_ Doc lap - Ty do - Hanh phiic Sé. Viv Bing ky danh mye hang héa nhap khau theo Diéu 7 Théng tr s6 14/2015/TT-BTC Tén nguéi khai hai quan: Ma sé thué: Sé dign thoai: Nhép khau hang héa la may lién hgp/té hop may........ thuge d6i tugng quy dinh tai Digu 7 Thong tu s6 14/2015/TT-BTC ngay 30 thang 01 nam 2015 cua BO Tai chinh. Nay, (1). .. dang ky danh myc nhap khdu may méc, hist bj thuge Chuong 84, Chuong 85, Chuong 90 cia Danh myc hang hoa xuat khau, nhap khdu Vigt Nam, dé nghi phan loai theo quy dinh tai Diéu 7 Théng tu s6 14/2015/TT-BTC. May thy hign chtte ning chinh/b§ phan chinh 1a: Ma sé theo Danh myc hang héa XK, NK Viét Nam.. Thoi gian dy kién nhap khdu ti. Dia diém lap dat hang héa nhap khan Dang ky tai co quan hai quan:.. Tén hang, Don vi sé Tri | Trigia | Ghi 6 TT | _quy céch phdm chat tinh | Iwgng | gid | (dy kién) | cha 0) (2) G) (4) () (6) @ 1 THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.Thu38 CONG BAO/Sé 397 + 398/Ngay 01-4-2015 ().. .. cam két ké khai chinh xac, trung thyc cdc tai ligu néi trén..., (1)... sé thyc hign ding quy dinh hign hanh vé xuat nhép khdu hang ha va chju trich nhiém truéc phap luat vé cam két nay. (Dsesssseans kinh dé nghj (2)... .. x4c nhan danh myc may méc, thiét bj 42 nghi phan logi theo méy thyc hién chire nang a). theo quy dinh hign hanh/. Sé...... ngay (ding ky) Danh muyc........ @) Neay... thang... néim...... CO QUAN HAI QUAN LAM THU TYC ~NGUOI DAI DIEN THEO PHAP LUAT DANG KY . CUA NGUOI KHAI HAI QUAN (K), ghi ro ho, tén, va dong ddu) (Ky, ghi ré ho, tén, va dong dau) (J) Ghi tén ngudi khai hai quan dang ky Danh mye. (2) Ghi tén co quan hai quan noi dng ky Danh myc. (3) $6, ngay dng ky danh mye do don vi Hai quan lam thi tye dang ky danh myc ghi, phi hop véi sé thir ng, ngay ding ky ghi trong s6 theo doi dang ky danh myc. Cot (5): néu tai thai diém aang ky, ngudi khai hai quan chua biét duge chinh xéc tri gid hang nhép khdu thi ghi tri gid vao c6t (6). THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.ThuCONG BAO/S6 397 + 398/Ngay 01-4-2015 39 Mau s6 02/PTDTL-DMTB/2015 PHIEU THEO DOL, TRU’ LUI HANG HOA NHAP KHAU (Theo quy dinh tai Diéu 7 Thong tu sd 14/2015/TT-BTC ngay 30/01/2015 ctia BG Tai chinh) 1, Danh myc hang héa nhép khau quy dinh tai Diéu 7 Thong tu s6 14/2015/TT-BTC ngay 30 thang 01 nam 2015 cia B6 Tai chinh. 2. Tén ngudi khai hai quan.... 3. Tén may lién hgp/té hgp may.. 4. Tén may thy hién chic nang chinh/b6 phan chinh: 5. Ma sé theo Danh myc hang héa XK, NK Viét Nam. ; Ma sé thu S6, ky | Ten Trj | Hang héa nhgp | Hang héa con | Céng chirc higu, | hing, Don| 84 |khdu theo ti khai| Igi chua nhgp | hai quan $6 |ngay e| quy |, | (dom |__hai quan khdu théng ké, TT] kat | cach PE) |v ~ | trir lai ky hai | phim MM) tén | Lugng | Trigié | Lugng| TT |tén, aéng déu quan | chit 8) Bid | cong chite Q)|_ @) @) (4) _| (5) | ©) M (8) 9) (10) qi) se ngay... thang... ndm... CGO QUAN HAI QUAN CAP PHIEU THEO DOI TRU LUI (Ky, ghi ro ho, tén, va dong dau) ta s6 va cdc tiéu chi tai céc muc 1, 2, 3, 4, 5 do co quan Hai quan noi cdp phiéu theo ddi, trix lai ghi. Khi cdp phiéu theo doi, tnt Idi, néu 01 phiéu gdm nhiéu to thi eo quan Hai quan phai déng dau treo lén tat ca cdc ta. S6 ligu tai cdc c6t tir 1 dén 11 ctia Phiéu do co quan Hai quan noi lam thi tuc nhap_ khdu hang héa ghi. ~ Khi ngudi khai hai quan da nhap khdu hét hang héa theo Danh myc 8 ding ky thi Chi cue Hai quan cuéi ciing x4 nhén lén ban chinh “da nhip hét hing héa theo Danh myc sé......” va sao 01 ban (déng dau sao y ban chinh) giri Chi cyc Hai quan noi cép Phiéu theo dai trir lui. THU VIEN PHAP LUAT* ret +84-28-3930 3279 * www.40 CONG BAO/S6 397 + 398/Ngay 01-4-2015 Miu sé 03/DMTBDKNK-NC/2015 DANH MYC HANG HOA NHAP KHAU (Theo quy dinh tai Diéu 8 Théng te sé 14/2015/TT-BTC ngay 30/01/2015 ctia BG Tai chinh) Sé.......05 ngay ding ky. 1, Tén ngudi khai hai quan: . Ma sé thud: 2. Tén thiét bi nguyén chiéc. 3. Ma s6 theo Danh myc hang héa XK, NK Viét Nam. 4. Dang ky tai co quan hai quan.... 5, Thoi gian dy kién két thac nhap khdu hang héa..... sé : Tong so .T Tén hang héa Bon vitinh | wong Ghi chi Tiéng Viet_| Tiéng Anh Q) 2) @) (4) (5) (6) 1 THU VIEN PHAP LUAT?* ret +84-28-s930 3279 * www.Thu Ngdy... thang... nam. HUTYC NGUOIDAI DIEN THEO PHAP LUAT CUA NGUOI KHAI HAI QUAN (KS, ghi ro ho, tén, va dong déu) - Sé, ngay dang ky danh myc do don vi Hai quan lam thi tuc ding ky danh myc ghi, phi hop véi sé thir tu, ngay dang ky ghi trong s6 theo doi dang ky danh myc.CONG BAO/S6 397 + 398/Ngay 01-4-2015 41 Miu sé 04/PTDTL-TBNC/2015 $6 t6..... To PHIEU THEO DOI, TRU LUI HANG HOA NHAP KHAU (Theo quy dinh tai Diéu 8 Théng tu sé 14/2015/TT-BTC ngay 30/01/2015 ctia BG Tai chinh) 1. Danh myc hang héa nhap khau quy dinh tai Diéu 8 Thong tu s6 14/2015/TT-BTC ngay 30 thang 01 nam 2015 cia BO Tai chinh. 2. Tén ngudi khai hai quan 3. Tén thiét bj nguyén ch 4. Ma sé theo Danh myc hang héa XK, NK Viét Nam. 86, ky Hai quan noi lam thi tyc théng S6lugng | Sé lgng Se ps a S6 | higu, ngay hanglam | hang ké, trir lai (ky tén, dong déu) M4 sé thué: TT| ti khai hai | "AME Céng chite hai_| Linh dg0 HQ quan thitye | comlai | Guan TNTK cira khdu qa) @) @) (4) (5) (6) seeee ngay... thang... nam... CO QUAN HAI QUAN CAP PHIEU THEO DOI TRU LUI (Ky, ghi ro ho, tén, va déng ddu) Ghi ch $6 te, to s6 va céc tidu chi tai cée mye 1, 2, 3, 4, 5 do co quan Hai quan noi cép phiéu theo dai, trir lai ghi. Khi cép phiéu theo ddi, tri Idi, néu 01 phiéu gdm nhidu ta thi co quan Hai quan phai déng dau treo lén tat ca céc to. ~ Sé ligu tai cde c6t tir 1 dén 6 cla Phiéu do co quan Hai quan noi lam thi tue nhap khdu hang héa ghi. ~ Khi ngudi khai hai quan 44 nh§p khau hét hang héa theo Danh myc 43 dang ky thi Chi eye Hai quan cuéi cing xéc nhan lén ban chinh “da nhp hét hang héa theo Danh muc 86......” va sao 01 ban (éng dau sao y ban chinh) giti Chi cuc Hai quan noi cép Phigu theo d6i trir lui. THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.Thu42 CONG BAO/Sé 397 + 398/Ngay 01-4-2015 Mau sé 05/PYCPT/2015 . TONG CUC HAI QUAN _ CONG HOA XA HOI CHU NGHIA VIET NAM TEN CQ HAI QUAN YEU CAU Déc lap - Ty do - Hanh phic Si ses , ngay... thang... néim.... PHIEU YEU CAU PHAN TiCH HANG HOA XUAT KHAU, NHAP KHAU KIEM BIEN BAN LAY MAU Kinh git 1. Tén hang theo khai bdo: 2. Ma s6 hang héa theo Khai béo: 3. Sé to khai hai quan: 4. 86 gidy chimg nhén xuat xit (C/O) (na © - Céng chitc hai quan - Céng chite hai quan 2: - Dai dign ngudi khai hai q 8. Dic diém va quy cdch déng goi mau: 9. $6 lugng mawChi tiét mau (kich thuée, gc diém) 10. Hinh thirc kiém tra thyc té hang héa (mién kiém tra hoac tra toan b6).. 11. Mau da duge niém phong hai quan si 12. Hé so kém theo: im tra ty 1é hoge kigm (1) Hop dang thurong mai (ban chup): Col Khéng Khéng 0 Khéng 0) (2) Tai ligu ky thudt ¢6 lign quan (ban chup): C @) Ching thir giém dinh (ban chup, néu 06): C (4) Gidy 16 khdc cé lién quan (néu c6, ghi rd loai gidy td) ban chat) Tén ngudi duge dy quyén nhan lai mat THU VIEN PHAP LUAT* ret +84-28-3930 3279 * www. (15) DAIDIENNGUOI == CONG CHUC HAI QUAN THU TRUONG DON V]_ KHAI HAI QUAN (K3, ghi ri ho, tén, ding ddu (Ky, ghi ro ho, tén, va ding ddu) (Ky, ghi rd ho, tén) céng chitc) Ghi chit: = Lép thanh hai ban (1 ban heu ciing hé so lieu ctia Hai quan; 1 ban giei trong hd so phan tich). - Giao mdu cho co quan phén tich, mé niém phong, ban giao chi tiét mau. - (15) Treing hop ving mét dai dlign ngudi Khai hai quan Khi ldy méu thi phai 06 chit kj ciia guedi ching kién la: doanh nghiép hog co quan nha mabe tai Khu vec cita Khéu, dai dién doanh inghigp van tai, doanh nghiép kinh doanh cing, kho bai trong ineéng hop doanh nghiép vang mat;CONG BAO/S6 397 + 398/Ngay 01-4-2015 43 Mau sé 06/PTNYCPT/2015 TONG CUC HAI QUAN CONG HOA XA HOI CHU NGHIA VIET NAM TEN CQ PHAN TICH HAI QUAN Déc Ip - Ty do - Hanh phic So; ../PTPL-NV ngay... thang... ndm.. PHIEU TIEP NHAN YEU CAU PHAN TiCH HANG HOA XUAT KHAU, NHAP KHAU - Phiéu yéu cau phan tich kiém bién ban lay mau si - Don vj yéu cdu phan tich: - Tén miu theo khai béo: - $6 ta khai hai quan:... - Phan céng thyc hién phan tich va luu NGUOI GIAO NGUOI NHAN THU TRUONG DON VI (Ky va. ghi rd ho tén) (Ky va. ghi rd ho ten) (Ky, ghi rd ho tén, va dong déu) THU VIEN PHAP LUAT* ret +84-28-3930 3279 * www. Truéng hop Phiéu yéu cdu phan tich hang héa dé nghj xc dinh trade ma 36, khong yéu cdu dién cdc théng tin to khai hai quan. Ghi chi44 CONG BAO/S6 397 + 398/Ngay 01-4-2015 Mau s6 07/BBTLMHH/2015 TONG CUC HAI QUAN CONG HOA XA HOI CHU NGHIA VIET NAM TEN CQ PHAN TiCH HAI QUAN Doc lgp - Ty do - Hanh phic Sé: /PTPL-NV .u Mga... thang... néim... BIEN BAN TRA LAI MAU DA PHAN TiCH . .. (tn co quan phan tich hai quan) quyét dinh tra lai mau da phan tich nhu sau: - Théi gian tra lai mau: thang...... - S6 to khai hai quan: - 6 lugng mau tra | - Don vj dé nghj tra lai mau: - Céng van 48 nghj tra lai mau sé: . . = Nou nhfin lai mu (ho tén, thing tin CMTND hod hé chiéu, tn doanh nh rahe co quan xin nhén lai méu): Chi hang cam doan da nhan lai mau va khong khi két qua phan tich 46i voi mau hang nay sau khi d& duge nhén lai mau. NGUOINHANLAIMAU NGUOITRALAIMAU THU TRUONG DON VI (Ky, ghi ro ho, tén) (Ky, ghi rd ho, ten) (Ky, ghi rd ho, tén va dong déu) Ghi chi: - Céng van dé nghj tré lai mau ghi ré tén ngudi nhGn lai mdu, thong tin CMTND hodc hé chiéu va ni dung cam doan néu trén; - Gidy ty quyén nhgn lai mau dp dung cho dai ly hai quan hode truéng hop chi hang quyét dinh uy quyén cho m6t dai dign hop php dé nhén lai mau. THU VIEN PHAP LUAT* ret +84-28-3930 3279 * www.CONG BAO/Sé 397 + 398/Ngay 01-4-2015 45 Mau sé 08/TBKQPL/2015 BO TAI CHINH CONG HOA XA HOI CHU NGHIA VIET NAM TONG CUC HAI QUAN Déc lap - Ty do - Hanh phic Sé:.../TB-TCHQ Ha N6i, ngdy... thang... ndm... THONG BAO Vé két qua phan loai i véi hang héa xudt khdu, nhap khdu Can ett Ludt Hai quan s6 $4/2014/QHI3 ngay 23 thang 6 nim 2014; Can ct Nghi dinh sé 08/2015/ND-CP ngay 21 thang 01 nim 2015 cia Chinh phi quy dinh chi tiét va bién php thi hanh Luat Hai quan vé thi tuc hai quan, kiém tra gidm sat, kiém soat hai quan; Can cit Théng tr sé 14/2015/TT-BTC ngay 30/01/2015 cia B6 Tai chinh huéng din vé phan loai hang héa, phan tich 48 phan logi hang hda, phan tich dé kiém tra chat Iwong, kiém tra an toan thyc pham; Thong tu s6../2015/TT-BTC ngty... cia BO Tai chinh vé vige ban hanh Danh myc hang héa xuét khdu, nhép khau Viét Nam; Trén co so két qua phan tich ciia.... (tén co quan phan tich hai quan) tai thong bao sé... ngay... va dé nghj cia. Téng cuc Hai quan thong bao két qua phan loai hang héa nhu sau: 2. Don vj xuat khdw/nhap khat ... tai Chi cuc Hai quan...... (Cye Hai 3. S6, ngay td khai hai quan... quan... ) 4, Tém tit mé ta va dic tinh hang héa: 5, Két qua phan logi: Tén goi theo cau tao, cong dung: thugc nhém..., phan nhom..., ma ... tai Danh myc hang héa xudt khdu, nhap khdu Vigt Nam,/. Théng bao nay cé hiéu hye ké tir ngay ban hanh/. Noi hfe (ti bio cio TONG CUC TRUONG | - LD Téng cue co); §, ghi 4 dong dé ~ Cac Cyc HQ tinh, TP (ae whign); (KY, ghi v6 ho, ten, va déng dau) = Chi cue HQ: (noi giti mau phan tich) .. (don vj XK/NK); - “Website Hai quan; - Luu: VT...... aon vi XL) - (CV xi ly hé so) (3b). THU VIEN PHAP LUAT* ret +84-28-s930 3279 * www.Thu46 CONG BAO/S6 397 + 398/Ngay 01-4-2015 Mau sé 09/TBKQKT-CL-ATTP/2015 __BOTAICHINH CONG HOA XA HOI CHU NGHIA VIET NAM TONG CUC HAI QUAN Déc lap - Ty do - Hanh phic Sé:..., TB-TCHQ Ha N6i, ngdy... thang... nam... THONG BAO Ve két qua idm tra chat lwong/kiém tra an toan thyc phdm d6i v6i hang héa xuat kh4u, nh4p khau Can et Lugt Hai quan s6 54/2014/QH13 ngay 23 thang 6 nim 2014; Can cit Nghi dinh sé 08/2015/ND-CP ngiy 21 théng 01 nim 2015 cia Chinh phi quy dinh chi tiét va bién phap thi hanh Luat Hai quan vé thi tuc hai quan, kiém tra giam sat, kiém soat hai quan; Can cit Théng tw sé 14/2015/TT-BTC ngay 30/01/2015 cia B6 Tai chinh huéng din vé phan logi hang héa, phan tich dé phén loai hang héa, phan tich dé kiém tra chat long, kiém tra an toan thy pham; Can ct... ty quyén ciia BO.... cho Téng cuc Hai quar Trén co sé két qua phan tich cif Trung tam Phan tich phan loai hang hoa va dé nghj cia Giém déc Trung tam, Tong cuc Hai quan thong bao két qua kiém tra chat luong/kiém tra an toan thyc pham d6i voi hang héa nhu sau: 1. Tén hang theo Khai ba 2. Don vj nhap khau: 3.86, ngay to khai hai quar 4, Két qua kiém tra: Két Phuong | Ham lwgng STT| Tén chi tigu Don vj tinh qua phép thir cho phép 5. Két lun: Théng bao nay cé hiéu luc ké tir ngay ban hanh/. Noi nhgn: TONG CUC TRUONG - LD Tong cuc; . ,, ten, de = Chi cue HQ (noi giti mau phan tich): (KS, ghi rB ho, ten, va déng du) - Doanh nghiép XNK (dé vh); - Cac Chi nhénh (48 p/h); + Lau: VT, TMXL. THU VIEN PHAP LUAT* ret +84.28-s930 3279 * www.Thu