TUAN 1: PHAP LUAT HAI QUAN
Van ban phap luat:
+ Phap luat quée gia
Hh vin bin vB Ha quan
+ (BLE: quan nim 2014
+ Ge vin bude din ev han Lug Hai quan
ending vin bin ppt v8 ud st ong anu
+ Lug mud sud! su, ohdp Andy nam 2016
+ Cf vin bin hug dn Bi Ranh Lue mu XK, NK
~ Ce diéu ude quéc té
+ ing uae vin ip Hi Brg np te quan
+ ng use Kyoto vE dn gin hd, na nda ha hye hal quan
+ ing use qude t& vEnE Méng ABU HDA wong md vA mA Nang Noa HS
+ Hip sion gn quan
+ Hip cnn hi quan ASEAN
~ Cam két ciia Vigt Nam - WTO
+The ign x in gi hl quan theo WO:
+ do gn nda ti ue Ha quan ago thn cho thuldog ma
1+ The ign ct uy inh v8 ph vp rong WTO;
+ Tne ign ee uy int v8 x48 tong WTO:
1 Te ign cc uy nh v8 tu do qu can
+ Tang eng chéng buen fu, anf tuldog ma
+ Nang cao ng We, wih a8 qui if hin da nda quin WH qua;
+The ign you civ anni ching king B8 que
+ Tine bio h8 quydn s&h ibn iB theo Hifp dn TRIPS,
1. Khai niém hai quan, thi tuc hai quan va ché dd
kigm tra giém sat hai quan
7 HB dog ende
“ng cue Hal quan > en quanti, tin, ph thug TW >
chi ey quan la nu i ot i quan va én itn ng
14. idm
Hil quan la hoat ng mang tinh nh nue & ea kh én Hn 8 a mBt use
48, ng ee bién pp mang tinh cht hus va pl hus quan
This tue ha quan la cde Kha cOng vide ma ngult xudt ng Khu va cén bé
‘hin vién hal quan phal thu hign theo ding quy inh cia php lust a6 val
{46 tng lam ti tye nd quan.
1 Th tue ha quan:
+ Chithé ei thitue hat quan: Chi 46: 1Ugo9 la ti Ue PBI quan (oQud!
sa hai quan va Ngu@ 8ép nnn vache thi moh vy na quan (c6ng
chi)
gu nal nl qua
~ Chisnang nba US, ap ku
+ Chi pul én, equ tu Kin pln in vn ut ap ch, gua
cn ng dg eh puso én wn a ut mp oh, qs edn dy gun
+ Ng due cis hang Uy quyén tong ing ho hang haf ua bid, ng
ea cna: nan gi rv, sau ca ng np cirh
- Ng the hi den vu tung ebay ng ha
~ Nowa tue hign diem vu qué cénh hang hoa
sty am th te ns quan
~ Doan ng cng ding deh w vn chuyén quée 6 chuyé phi nan
+ Bi tf tam th eue ha quan: nang hoa va ploy Wn vn
- Hang héa ut nhp Ku, qu cn, ogo en mBt, dng Vit Nam én
‘mat cong cu chuyén shun, vag, Kena ay. guy, 88pm vn a,
vit, ev, bow, bub phim, bus kin aut, hp nu: Nan W es gua
suitednh, hp ci; ce vit pm ne nut ny, nha ki, uch rom
ia ban hogt dg cia cé quan hil quan
+ Phu én vin i ung 8. Ang St dng hg kn, ang bin, ang thy ni da, ding song aust cin, ep cin, aut cy
= Vt éung én phvang Vn xuSt enh, np in, qua chon
HB sh quan vac nding t Ken quan dn tung pila thi tue hl
1 Tinh chit eda thi tue hi quan
Tinh hanhchinh bt bude: me cf an, t8 chide in quan Ki thye hin
TTHQ du pha tun th theo ding cc cg vide mat cde bn phallam
Tinh wie, Wn ue, king mgt quang: Kha! bdo eta gL hue hl quan
~ hid a nang daca ed quan hi quan ~ rh thug np hud
tng quan hang » Bm bio hanghéa due thing quan npanh nh, gn
rags tu eve
Tinh hing nh Ce guy anh v8 tite, hue hig hd ye pha aise
théngnhdt rong pram vc nlc, ga ce cuc HQ cia phung va gida ce
eheue HQ
~ Tran wie congi8 hang cng vu vie ma mBl dsr v guy wwe
inde au
Tinh guse 6 Tinh cBng kha, minh bach va que 18: Yu eu Ken uae
411TH la mang tinh Hi ap qude 1 ca. Tin cong kal mon ach
‘wn tive tn hi de cong ue, eu UBe qué 1 dn vide pb,
tuyin tuyn cong kal cho cig dng doanh nghgp big.
112. Leh shin thanh va pt ign eta hal quan Viét Nam
ge cia am ham: s pa wig v8 php Std quan va su phat Wn es
quan hi quan
+ 1945-1954 "SB mu quan vi To dn ts de thn pKa si a ng
hai quan vt Nam
+ S88! quan thube 88 cing nung
+ 8 Hai quan due ban inh
+ 1975-1906:
+ Ce Hii quan te ude 86 cng tung
+ gy 30/1954 than tp Trg CUE HA quan we Babe HB: dng 8
+ Thsng 21990 Phi nh Hi quan ede ban nh
+1985: Hai quan VigtNam tr than hana wen cba WCO
+ 2000 —nay:
+ 2002: Téng eye Hi quan we Ge 88 TAI inn
+ ue Ha quan 2001 aug ban nah va. gu We
1 Ch a6 kiém ra glam sath quan:
‘kin tra quan la cic bén php do. quan HO dp dung nhim drm bio sul
tua tha php St v8 ni quan
GGiams sat hai quan la bin phi doce quan Hai quan dp dung a6 dim bio sy
nguyen rag cla hang a, png tie vn i dang ube dB wna Guin
He.
+ Kiém a, gm stn quan: La mt qua vnh nghip Ws hod x00
wong thin thi te hi quan veh 3 hém a, gn sat Ms quan.
Kid tra, gm sth quan a the hién nc 8 ap dung quan Wo
‘hn no dim higu qua, hu fe qubnly nl v8 hii quan vi tg0 bn
cho noat dng ust edu, ahdp kau, xudt cin, np cr, qué cin,
NOI DUNG KIEM-TRA HAI QUAN:
im tah qua:
{+ Tieéch php cha nquat ah
+ Hb adh quan va ehng ten quan
+ B8\ gui 06 arg 5 inh HQ vA 6K HQ
+ Vie twain dh phd tt v8 quan va v8 hug
"811g ius gm st hl quan
+ Hang nda xuSt hp nu, qua cn, ngoal 8 tn st. ng VietNam
tn mat, cng cu chuyéa nha, ving, kn lai qu. quy. sin phim
van a, ovat, e6 vt, bio vat, bu phim, bu kin xu hp Ku
han ca ng ut cinh, orp enh ee vt phim kre wat en,
nip krdu, qua cia, ong dia ban hoat dng cia e quan hl quan
Phung tn vn a ng 8, dng 5, sung Mang King, dbo
gn, dulng ty cia, eung sting ust ci, np cnn, qu cn
+ Vat dung én phég tn nut cinh, pc, qua ci + Hang hoa, phung tn vin vong la ban hea dng ha quan; hang
ha a may me, mtb], ng Nu, vit mnBp knSu dé ga cng, sn
ut hang héa ult kndu dang hu ida ed co 58 sin width 6
chile, ey
+ Hang ha huBe a ung kim wachuyen gaan dug dua v8 bio
‘qn chi trong quan
+ Hang hoa vin chuyén clas iam st hi quar:
1 MSi quan gi
quan
hi ye hl quan va ha kigm tra gldm sa hit
liu 26 Lugt na quan
Lanai mt eda mBting dng mtrong eng HB quin nna nUBe v8 NA
‘quan, ong ao has quan la es quan nha nue 6 che ng ene the
in ding php ut tye hl quan va ch ikem a gid sth
quan, con nguikal ni quan rch nt nh th te M8 an du
snug dn, ina, idm st eae qusn Bi quan
(C4 quan hi quan chi th 6 ech nhiém dm bo vig sn th v8 psp
wath quan & ng
2. Néi dung thd tuc hai quan
+ 98u 22 LHQ
‘BuBe 1: Kral bao va iép nnn Mg nl quan
Bude 2: nut ron vi rad higu ni quan
Bub nn vaca td
BuBe 4 hing quan nang hod vt Ka sau thong quan
2.1, Khai hai quan va ché a dng ky khai hai quan
‘Bbc 1: Khas hi quan a vie ng Wha i quan cng op ch es quan hi quan
ee thong tn quan en a6 ag kiém and quan bing ed Ninh ce Avge ay
finn
1 gd Khai hi quan
+e nang na xu, nh eu
+ cign nop php ed cha ang (ay hie, yg, ng aR kin
phideng tan GTVT, aailylam TTHO..)
*¥ c¢ quan hi quan
{a end th chim wu tn ving Nl quan 5c ee ns
quan ella nue eye hl quan ngoa ela knSu; wa s8 HQ tn, Kn np we
thuse TW
1 Bi ugg Kiem raha quan
+ Hang ha xu hd, ah ku, 8 enh
+ Phung én vn txt cn, nhde enh, qua cn
+ Tn, ngai him kv, 8 gyn nba phim, bu kg, vt.
rang 80 agus ve
1 Thi tue khal ha quan
‘Thal plan: Lathan cBn td ng kal nl quan Roan than cé
dg Kral bo rn ka i quan va chun bi cc ch 2 in quan
la im: La nl he lén ce cng vig v8 hi ue hl quan
Hin de: a ech te én nah Kh quan
1H 56: Bao gdm kal hl quan vce eng kd tho con quan ty
theo tng oa a8 wang
Hanh iy xh tay pha Kal hal quan ngay.
1 Hin thie kal hl quan
~ ks ng I: nog de gn ng eng wv han
846d dung chi yu 661 v8 ing a hy ch tay cia Hhdch x
cnn, mndp ebm
+ Khai i hal bg eh a)
+ hl bng kha ha quan: Ap dung chi yu cho ee i eng en ru
+ ai Bing fe eng ted kb Ai td th hind TTHQ oh gy
Dp KK; hep ng thang m9.) Ap dung ch yu lv wang
png ten vin
+ Kraig phdong php ign kal rin my tinh ea ngu alM quan
i mang val may ea e# quan hi quan.
1 HB 54 ni quan: Bao gb 8 Hall quan vc ching Kn theo con
‘quan iy theo ting oa 8 ue (hs da thldog ma, hep dng mwa ban Nang
ha. oy php ust ep Khu, cdc loa cng tu xc) 1 Tigp ahd va ding hy nd sé hi quan
cing vi vige np va kha hi quan cia ng Khai quant cng ene ni
an i him wu ip nn 5 va anh ding Wy HB sh quan
‘= LA. du titn rong dy chun ghigp wy kom a im st
~ 81 vl nnh thd kal gy: HB se HQ Bie ng ky sau Ki CQHQ em a
tng in wen kes ha quan ra ct
~ 61 vl nnh the kalo HB s0 HR aude ka vA ding i, phan ol
tng un qua ni thng a au dif eda HQ
2.2. Xu trinh di tuding kiém tra hai quan va ché a6 kiém tra
i chiéu hai quan
"yxust i nl qua A xt nn hin vt en vlna th By a, non
chinh,nguyn rang ban Buhay ei cing, dese pn sn ing vl ehing
som hoo.
‘5 to: LA in vt a enh 5 Ung 4 kai bdo wn khan quan v8
ching it kraibo ease
Thi gia LA tsa ki ing kya bo hal quan, che sy ke nha ty
og a6 along cute
fae: Bing Waa hi wal quan a nt dm ate arg
aut hu, ap su
"Kim ra i chigu hal quan: LA oé quan hi quan ding nahi w WY Bub
81 hu ue rn vt A: Ugg i kn Na quan vA ce hing Kem eo.
~ Cie hin he i a
+ Hanghéa due mién im a
+ Phair thle té 66 v8 ci hing hoa 6. phar nity
“Phil KT he té 66 i nang hoa cig xe anh 66 kh ning nam
“Thm quyn guy nh Pi de én a
+ Cm cue ting HO cla xh
4 Thi wung ed quan HQ nel Hp adn va UV MB SH
+ Cn ei quyét do hi the bien a
“+ Quainh chip nan php st
+ Chinh sch eda Nnanude
+ Heh, ching eaingubn gc hang hoa
+ HB so HO va eéc tng tin én quan
2.3, N6p- thu thué va nghia vy ti chinh Khée
de 9 Tih va np th hus
1 Che ahi do
84g is a mE NK (OBL? LU TRUE XK, NA)
8) 1ugog ng eu ue Kh NK (NB 2 LTE XK NK
6: uo B46 min Bu K, ue NK (ORI 26 LU Thue HK NK)
6) eng se ibm i XK hd NK (BU 18 Lue THUS XK, NA)
Canc aétinh bud XK. nh shas
Theo ay srg Bu S Lu Thus WK, NK nn 2038
+ 61a an ng mt hang vues wong ah ua
+ ann tue
+ Thu su ho 1 phn wim 08)
= 86: val ming ang ay 5 ct 1 98 deg da
rc nang thd 1 XK, NK va mde th wy cg rh én 1 mithang
2.8, Théng quan hang hod va kiém tra sau théng quan
Cin ed xbe nin vide thong quan
Hang héa min ki va uct: Khai bao ca ngs Kah quan ode Keun
ci eg quan edna nha née,
Hang héa pi la thd 1: Ke qu lm rahe hing Hoa
Hang nda huge din pl idm tra. oha nude v8 cht igng hang ha: Gi xc
rn ding kj KT nha nv hoe tng bo mién KT v8 chit Marg hg héa
= Hing ha 26 yu Bu gid di Kt qu gm doh
‘itu kidn thong quan
Tai
ian thong quan
Vn 48 kiém ta sau thong suan 2.5 Phic tp h s¢ hai quan
"Ph tp hi sna quan la hoat dng kim aa hing cng wget hin
trong guy en ing quan nim:
+ Phat ign rang tu st, sa 6 6€ kp dia ac yu eu Kae
phe
Path ef sls. ce dé bt hep va pha 8 hi
+ Phat ign rasutstigc node apt ign ra si enim v8 ering tema nude
hi seus anu, snp ahs
+86 sung cfc thing tn vao oo sd Iu
+ Nndm sip xép valu NB se hil quan m6 ech kroa nge vi dé dB va
ane
+ Nim eung ep thng tin v hing du i wi phar cho kd idm ra sau
thong qua
Quy tinh phi tap hd sé hai quan
ade 4: de ding np va igo wa dann sch
+ Clic ng eile dim nhiém nga ve te ign phe ip phi ding nh Ne
nog va km a dann sen cc 1 wha al quan cha phi Sp ngay wen Dé
hog 48 tutchign
‘vl ang lo nang 48 se tng quan sau Kd he ign hm trace
cng w va ema te nang hath edc cng ene tue gn ti te pc
‘pp nn HB 5 iy tcc cg ee dee giao mim vy qui va Hoan
de 2: phe tp MB, ei phic tp HB 838 of hal rng hd
Tring hep 1 965 vi ung hep ching thud sha quan ign 8
ang én tt
+ tring hep 2: 8 vi ng hing tf ma tube hi seh quan ign 8
ang 98
és 3.x Ip két qui phe tip MB ha quan
“rong tung hap hse hd quan hep 18 van xe, khtng 06 mBt nah va
‘sai pham nao ing che true hi pc tp Md sexe nh Kt qu phic tp
3 shi quanta muc Prigukét qua phic pM sa i quan npay WENN
{hog va hye in dong M8 sei quan
+ Trong rng hp cng che bleh phic tp ma ep econ tiéu
‘ee lal cng ti noBe phat hin 68s st ph yu eBu ee pnd 05 én
quan Khe sung va xhde auc;
- T1ong tig hp cong chide te igo vide pe pcb ph in Md na
quan di ai pham vi gi, v8 mu th te Up tnn Lanna Chi even ma
Che rine te quan nw i
= Trong ruling hp cong chide tue ign phic tp ma phat igs, nh vin 56
hi quan kr ng v phar nung i cha cin i kt Va Vi
‘an [nth 8 phn Pigu kt qu pe Sp 3S quan va in MB sn
quan én tran n& tng, sau db 0 cdo LAnh 0 Chi cue a hue hen gh
1B sd én CW cuc kiém ra sau tring quan tin hanh dim gd va theo a
Bde 4. The Nén ede ea nb eo vi ds wi 0,
+N ung vt lan Bo eo Bude the Nn theo ding auy si ei ph
+ Si vBi vib lds tind sh quan a dang nw 88 get én
hg dng xy a KB anc vE ha quan, cn 45 wi nS Shit quan aid
ec his sé de hue én too qu ci ca hap lt ign han,
1 NBL dung phi tp
= N3i dang v8 ki ra 18 sot to 8 ce cing vge ma ph Him & tong
‘qu vin dng quan ea rndog gu Kl i quan, ea nhng ng ene
quand xem cdc di veng nay a thle ibn dy iva ing quy cin hay ch:
= C3 nhc ede hong in v8o he dng e638 AHA
{Thai han phue tip
168i chi cue Hl quan 68 the Mn th we Ml que eho U8: 10018 hai
gay vt vn qian pha tp la rong khong tan la 02 mgd
gay cdc hang héa dv thong qua:
166i ch cue sé the rn tam hs tue ha quan choc 200 18 Kha ew eningay
th Ba gia phic tp arn Khong 8 gia a OT gay KE tmp hang hod.
446 thing quan
3. Thii tuc hai quan dién tif d6i vdi hang héa xuat
khdu, nhdp khdu
{Su phat én ia php Bt Vigt Nam v8 thi te hal quan aint “Thi te hi quan ain ta gh 272
“Lath vel quan trong 5 vie kal Bo, enn, tng na
quan, vara. guy dnh eda ed quan hai quan du due te ign tng qua HE
ting a 4 ib ns qua.
“Tong io du gn Kn quan la hong bn due a0 ra, gd. dude nin
dude Ws Wang phuldng tn gn hoo sinh dang chun 4 we
‘we ha quan dg t
"Ll ieh va han ché cia TTHQBT.
‘Nhidng wu im ww
+ Narn je bth ku uy 56 Iu fp nh, va phn ng ka
+ Wn length vi kalo quan 8 ttc rn tal Bt cia cm
ro co may tinh ni inornet, va wong 247 thay vi chi vao gi Ran Cink
rn we ay
+ lim dp xe ga doar nghgp va hi quan,
‘vhidng han eh phy tude voted ing ayn my tiny, phn mm.
Bl tga 4p dung thi tye hil quan ain tt
+ Bude p dung a6 vi cdc doar nghigp thude mel than phn in
+ Tn hn ing tha ga theo mu quy an nd Bin ding hy eho Cn
eye HQDT na dinghy than ga
‘+ hv euch quan teh nhiém kgm trace tu hn nig ki, na
ph hap tH inh Cue dng cue HO phé diy pt Khoa Muy cp va
{95y ng nh han gia Bl Ye HQOT
1 HB seh quan dfn ut
1+ Taal ni quan anc
+ Cc ching it ke ube NS sel quan dn w8nhag ening ase
‘uy din mang kha i quan phd np node twin cho eo quan Hal
quan. Ning eg i ny 05 he 8 can ching ay, ng tan,
ering i ehayén 511 ng Wy sang dang dU hode ngZee
(ching hc tue nb sen quan & dang din Wo chayén 4668 ola
‘8 lam thi uc quan dil chi cing 6 & dana iy
Dp Stoo uy dn de
+86 Ta chinnauy anh cu tnd dun, si dang ci ei tu Meng tn cla
1 ka nal quan sin dinh dang cae eng tn W knee MB 6
hn quan ig va vig sf dng hi sh quan ai
+ HB soi quan nag ta dng Ly Feu Got quan co
18 php alam tn tye ha quan va ede wanh chp
cae ehdng wknd tng nh Mth quan tng tung (06 nd & dang
chi i gidyhode dang dn tl): HOMBHI (hoe cc gy 18 co gt tng
«446g nép dng): Hoa dan thdng mal, Gisy php 468i hang hoa, PTVT cin
128 iy php; Cc endng wah i vd tng loa i udag hang Naa
1 gia kal vim dtu hl quan a
‘Ths tue ni quan din tf ai vi hing hos xust nh knGu theo hip dng
mua ban
‘Khai hi quan ign Ww i ohn dng ky ka HQT
ni
= Tein
‘oninounebins) Tp ahin gia
Quynh nde me 8 ie
‘ip mde va phan Ws
+ Luiing xan: Cp nin thd quan Bn ed stg Kha quan abn
+ Luin ving: en én nh kim wach ube Ss quan ne Ki
‘ong quan
+ Luling dd: en tn nm kim aching vad ra the té nang hoa
‘ndéc ki herg quan
12: Kim rah quan va gi sth quan
188: Thong quan hii quan
+ Lug xan: xn 8 kala eho chi eye hi quan es kA ing as
nghigp wy: D& mang quan dig ts
+ Lung ving: xt kal in cing ede ching tg nud WB sh
‘qua. ng che ni quan kim ra v8 9 cb yu eB cu th yng Wang
ep
+ Lung ab: tinh 8 kin eng fe enna Wr pSy Ge h8 sah! gua
inh hang hoa th ay wung hap cu thé cong ene HQ sé ra cay in
84: Phi tip hb so HQDT
~ Th gan: ie Wn nan sau Kv ng Nts Gude dng quan vk phi Naan
ann rg vong 69 nga kd Wingy auyé nh thong quan wen ne tng
eu douu
= ham vi due dp dung 4 vi moi M8 hl quan he hién TTHQDT 46 vd
nang héa Xk, NK €8 due théng quan
'Muc der: idm raf cc cng wide lam rong guy nh thong quan 4
thin sais va Kip nyu eu Ke ue
4. Co sé phap ly digu chinh hoat dng ctia hai quan
Viét Nam
~ Php tt hl quan Téng hehe quy ham php Bt nl quan (ke uy inh vB
th tye Ha, km ra, am st. im snd HQ, gn da nda HO quan Wil, cing
che HQ, h@ tng c6 quan HO, phn lei Png ha, xi dnh we, Kém va ths
thus hg ha XNK, png, chéra bub u, du th ng th, tng K,.) debe
quan anand ohm auyn ban han cd Ninn ide wn Bi theo uy on,
him au cnn ee quan pt sinh tue tip, edng nl ee qua M&K =
18 quan h& har chins, quan bg hin st, 16 ung hin se én quan én Moat
dng XNK, qué con Ming nda usted, gp enh ud cn hdd en ve
Php ut quan bao gm
+ HG théng VaQPPL v8 thi tue hai quan, kigm ta, gm sét hal quan
H tndng VEQPPL vi kgm tra sau thdog quan
HG thding VBQPPL v8 phn teh, pi
nang Na
HE ting VEQPPLv kiém soat hl quan, phg ching bub lu, vn chuyén
{tl phép nang da qua bién 98
HE ming VOQPPL v xt pnp hn chin wong fan we: quan
HE thdng VEQPPL 6 tung hn chi ong Ho wu quan
HE tng VEQPPL ¥ hin 6 ung hnh sy tong ahve quan
18 ting VEQPPL WB che b8 may, cén BB, cng chic hal quan
Ha thdng VEQPPL v8 cong ng thong te, thn kt Nl quan
Pha
£6 Wén quan dn nh vue hal quan
hap tau chuyén gah v8 im mu ap kn, cp gi php, itu
en at mg kau
hap thu nang ha xu hu, rh Rhu v hu chin Ke vB
hing a ast Rnd, oh ku
Pip dt aun chuyén anh v8 ehStluidog hang hea
Php Wit aun chuyénoganh v8 an ton hye phém
Php ut quan chuyén og v8 i an
Php at aun chuyén nh v8 tl nguyen, md tading
Pap ut qui chuyén ngnh v@ vn hoa, thao, dich
Pap ut qu chuyén nginh v8 ngoa ao, enh suv uu ne
‘4. Phép ludt quéc gia trong finh vue hai quan
¥ H6 séng van bin quy sham php ut vi nde hl quan, kgm a, gm sith
quan
Luft quan 9 sezoraniza ngty 21/2014
Nh inn 08/2025°N6-CP qu dn chi tv big php Mn Lust
‘quan v8 thee nl quan, kg ra, gms, kn son quan (ala
16 sung bai Nahi dinn 5s2018%N0-CP)
hg td S82OLSITT-BTC Quy dn this tue hl quan; Kim ra, gldm sit
ri quay thu wut du, th mn ku va qu Wj thu 6 Mange
suse, np Khu
“Theng tu s8 392015/TT-BTC auy Anh v8 id M8 quan dB vi Rang héa
sft, ep ku (ad, 6 sung ba Thong LY GOIZOLEITE-BTC)
Nhi inn 31/2028NB-CP v8 hung an Lut Quin Wj ngoal hung V8 ust
thang hoa
“Thang 3820187TT-BTC quy dah v8 xe inh sustain ha xu,
hip anu (sa 4,86 sung ba Thang 62/2029/TT-8TC)
Nghi inh 14720:8NB-CP quy an chi v8 hot ng thusing mal bn
8
Lue! quan 2014
{Shtdog I Nha quy inh chung gm 23 i (Bi La Bit 1.
{chug i: Nhiém vy, «8 chile ea hi quan: gm « difu(W/ HRU 12 én BRU) Cctsng i: Th We hai quan eh ki a ld st hi quan: e667 eu, cia
tanh $ mue (i Ds 16 én BUA
+ ue 2. Quy dnh chung
+ Myc 2, Ch€ a6 von 46 vB doanh née
+ uc 3. Kiém a, glam sat ai quan i vl nang haa, isin chuyén, han
+ Myc 4. Kiém ra, gia sat hai quan dBi vl hing héa ap ku d gia cng, sin
uit hang héa ust ss
+ uc 5. Kiém ra, glam st hi quan i vi hang haa tl kho ngal quan, kro bio
thug, dia dém tu gomhag le
+ ue 6. Thi wedi quan sé va, gm sath quan ai vd hang hoa vin
chuyén chu st gm st ha quan
+ Myc 7. Thue hi quan ki wa gid sith quan 46 vl phn én vn
+ ue 6. Kiém 1, glam stam ain mt ty hl quan 46 vi nang ha nhp
shu, uhh 6 you Bu B80 V8 gyn 8 nu
+ ye 9, Kim ra sau hdr quan
CChudng 1 76 ee thy tud vb ee Kno hu se 36 vd nang nba must KS,
hap end: gbm 4 aut ieu 89 dn vu 86),
‘chung v Phang hing budn fu, vin chuyén tr pang hod qua bn
gm 6 4Bu (BB 87 dn Bit 92).
CChuéng vi Thong th nl quan ve hg KB ng hoa xu Kn, mp knSu gms
dtu, chia than 2 mye (Ws Bitu 93 én Dieu 36.
+ ye 4. Tg ban quan
+ ye 2. Théng khang hoa sus khSu, ang rsa
Cchtsng Wi: Quin W nha nude v8 hi quan: gbm 2 eu (Oi 99 va OU 100.
(Chung Vit: Bu dn than gm 4 ib (BiB 201 én BieU 104),
"¥H@ thdng vin bin quy pham php ludt v8 phan teh, phén foal hang hoa
~ Thong tu s6 142015/TT-BTC Hung din v8 phan oa hang hoe, phan veh 4
‘Bin logs hang hoa: phn teh 8 kim va estan, km ta. an tn te
pm 6 hang nda mut, mp
+ Teng 56 6/2017/TT-8TC ngiy 27182017 Ban hanh Darh muc hang hea
sti, ep khiSu Vt Nar, (de thay thé bl Thing Ls 3120220TT-BTC ve
anh myc hang ha xust hu, nh ku vigt Nam w nga 0112/2022)
4.2, Bigu ude quéc t& v8 hai quan ma Vigt Nam la thanh vién
1 Cle atu ue qué ci TS ende Hi quan TE Cid
+ ting ude vshan bp HB: dng ha eM quan (2)
+ Bag use Kyoto v8 ne vat ng hos te avn Ng in
‘dnd 1999 sa i cbng ude Kyoto (2)
+ Cong ue Qué té ve tng hai noa ms 1d vi ma hang ho (Cg Ue
H5)(@)
1 Ce iu ue qué té cba TS chic Thudng mal Thé gd
+ Hip ach chung v8 Thug quan va Thug mai Hiép dh GATT),
+ Hifp dn Tg GATT (gp ain hye én is Va Hig inh chung
‘thu quan va még mad,
+ Hip ann v8 Quy te ust x (ROO)
1 MBL=6 UOT nse
+ Hig dn Tug quan 06 ni Ye chung (CEPT) cho Khu we miu
ich do ASEAN (AFTA
+ Hig dion Thuéng mai hang hos ASEAN (RTIGA)
(0) Cong ue v8 thanh lip H8i dng hep te ha quan
+ Wide am phé enn Cong devi Ini tn vgn ein nde ca Wi dng
Fp tie Hl quan (CCC), nay aT che Hl quan ThE gid (CO) vo ngay
moe
+ Muc ic cia Cing uBe 0 dim mBt med ha ha vA dng BS ena nh
‘vB ming ni quan es ef qude gl, de Bt phd xem x6 che Vin OB
‘mang tin 26 hu rg sph rin vac thin ede thd uch quan va cing
id ri pp W hal quan
(2)Céng ue Kyoto vi hal hoa va én glén hod thi tye hal quan va Nahi
‘hut sla 681 nim a
~ NBL dung: Quy ann nd ung v8 adn gl nda va hal Noa nahi tue
quan va bao gm 21 ph ue quy nh v8 tUngloal inh th te ni quan ey hd
~ Han eh: Chi ebn ham ga & mie a8 thu, me 6 rang buBe Kong ao,
kong a0 gs eruyén bin mann mvt te hi quan ec bn ham ga, + Nahi inn tu sa i Cong We Kyoto ni 1973 vi thing 6 ri 1990. TU dy
‘cng ud Kyoto 6 tn go! md ng Uae Kyoto su dit nam chin te a
nha gi dint sa 6 Cong We Kyoto vio ng 08/0/2008 va Cong ude dé
‘Shiu Me wi Vig Nam vio ng 0810472008,
Nuc aien
+ Loa nhdng Khe bit la tnd te va hing 8 Hl quan ea ce i ma
6 18 gly 8 nga eno thong ma quse 6.
‘+ Tao tui i, Maha va dn lin ia hye va tng Hl quan
+m bio nhlng chun metic hp cho wdc kim wa Hl que; vb
+ Cho ph eo quan Mi quan dp Gg ude nh thay 66m v8 te
dcr php va kj hut quinW va kin doann
¥ cium
+ Tra cong ube (2084: C8 ch sda 616 sung COng WE, au W Cong
Le tng qua Uy ban quan W Cg ue, ea ch rang buBe psp va bso
| vd bn ham gia Cong ude: ee quy dnh v8 cc hi tue hah china
se,
‘+ Phu le Tng qué gm ning ay doh in quan én ng ti ue
‘quan 23118 va cide dp dung eh St 8 phule chuyén € (20 cheng ba
sm ee chun me wee chun me chayén 8p 08 c¥p dn ce TH te
ra bao kgm ra. ening nang hos, tr hus, ee Bn pap dim B80,
‘ch ine eung ep thing tn cho ecb Kn quan, quy cin vc ch
lsu nai cde quyét anh cua hl quan.)
+ Phu uc chyna bao gm 10 pha, mip le gm méL 36 envang
Nan quan an hd tye ae th cho ting
(3) Cong wdc Qué té v8 H8 tng ha Roa me tava ma hang hod (CBng Wee
5)
+ khsing: Ma 8 hing héa haba vn tng mA hg gi BFS hing
ha node 1& mH" mat dann mue sn pm da ng que x ave ph ibn
ba T6 cheba quan thé 9 (CO)
[n] aH 1 danh mye sin phim da ning QT ge pdt wi bd 76 che Hl quan
thd 981 (WO). 88 rong ma HS_____ ____(¢hung—nhém— psn arms —
xc din ru sud). MA HS de il dung d@ thu tap 56 Fu théng ke TOT, ade
‘inh thud a, chin sen TM, kr sot hing hoa, quy te xsd, hus asp
lesb nang hd, thing Ke vn a. am gum ee chip in quan én THQT.
1 ¥ nga: dug st dung bai hn 200 que gia va sn kn, HS 18 ma cng co
ng 6 this 8 vt dng mal qui, eo 8 6
+ Thu hp ce 56 Hu hg KB TMQ (heh 98% hang ha trong TMQT dUse
phan fai tong cde tu Khodn oa HS)
xe ih hud na, chinh sich thuldog ma, gm st, kiém sot hang hd,
uy the must, tu mh edu hang ha, tng Ke vt, theo digi
im soathan ngach..: HS gp pi vio vgc ha hba hoa hi quan vith
te tng ma, va ra 6 Huth ma, tim idm ce ch hs
‘quan @én THOT
(Hip inn nit quan ASEAN
"ac meu ma cde que ga ASEAN dra vong Fn we hl quan
+ Ban gin nda va nl nda ga quan, dann muc bu thué va thd we Ml
quan
+ Bimbo dp dung nhdt quan, 8 rang va cbog bing ce, guy din, nt
‘eh quan va cic hug dn han chin Kh tinue Thanh ibn
ASEAN
+ Bim bio quin i 0 higu qt va thing quan shanh chong hing hoa a8 t90
‘tung ene hung mai va ut ni kn
+ al he ee ta thu hep eB kN ASEAN ngin enn vin pel
in te but iu va gan inn quan
(6) Mp aint gig i quan (CVA)
“Hip doh hue tu vt cia Hp anh chung v8 thé quan va hulsng mal 2998
06 gi guy thu vx nh lin hu tao RU Kin un IW
so na tle mal, Mp dn v8 xed lo thué ha quan (Agreement on
{custom Valuation - gp cnn CVA) r a nm tng nhstvéphuéog ph tin oa
‘indi quan
Hip inn uy inh ong nguyén chung v8 ech tne va peng php tinh
‘inh thu mBtcdch cng bing ma hai quan tc cdc née thm vgn ph wn
th, do 18 m8 sib dm eo ee doar nahiéo XNK.
{(6) Nahi dinh oaro1s:N-cP (S9rz038IND-cP)
{Chuo Thi ue hl quan, ha gi sath quan di vl hang hoa aust
vd, anh
“+ Mue 1. Ap dung quin ro ong th ye hal quan, keém va, im sl quan ‘Me 2 Phi fai nang nda ust ku, op ku
ye 3. gh quan
ye 4 Xe inh ude ma 5, ust xv dh quan Ai vl hang hoa st
su, nh and
‘ye 5. Ti tye hl quan divining hoa XK, NK
‘Me 6. Thi tye hl quan, Ki a, gi st a quan i vB hang hd XK, NK
gia cng; ng ha np eh 6 sn xt hing Na en
‘ye 7. Tn tye hl quan dvi hang héa tung chuyén, qua cénh hang ha
ava, dara ku pi hud quan
‘ye 8. Th tye hl qun, kim wa, gam Sat al quan i vB hang Moa XK, NK
hae
‘Mu 9. Thirty hl quan divi nan ea ng aust cénh, ap cinh TUAN 3: PHAP LUAT HAI QUAN
2.3, Thi tuc hai quan déi véi mat sé loai
hang hod xuat, nhap khau thudéng mai
2.3.1. Hang hoa xuat khdu, nhap khau theo hdp ddng
mua ban hang hoa
Tueté, hing hod XNK theo hgp ng mua bn ng ho theo m8 hin sar
| DoaNH Noni
1) Ta0 lip kal én
2) Tgp nnn va thong tn + Phan Lng: ubng xanh ibng vag, bg
Lung wan: xe nhén ting quanta hi cue ha quan
Lung wing: km ea eng ade nin thing ava ai Chi eve Mi quan
Lung 8: kim a the nang héa = xd ohn thng quan ta} Chicue hl quan
‘ule 1: Tiép nh kgm a, dang ky, phan hing 1 kha
Bude 2: Kiém tra nd shi quan
‘Bue 3: Kiém tra thule té hang hos
Buf 4: Kiém ta hoan thank nga vu v8 thud, phi phi
Bude 5: Thong quan hing hot
Bude 6: Quin i, hotn chinh ni 36
6 va vige thu thus foude 4)
hong hangiaua hing v8 bio quin
"Tug hap 56 thu’ phi ndp big 0: HE dg tu 35e9 ci php Ong quan
(wong he gin dk 08 gy va dra cho ngs Kha "oye nh dng quan
hang hea no kn
1 Tug hop 36 thud’ phd ngp kn 0
+ Trung hp 8 kal bit ndp thus bing an mas hose te ign bo an
eng ty ang en ra ce ei iu al Do in quan shan me, b8o
Boh, néu 8 tin nan mie he bdo lin Kn dn hoe ing 6 th pi
np, Mtg 98 xtra cho rig Ha “eng ti gh 88 tak ph ve
~Quyét inn meng quan hang héa nhép Khu Nu 56 tn han mde hose
bio lanhnhé ra 35 thu phil np, 8 Wg 8 Bo 1.
“Tung hep
‘quan ni quan...) Hétng ut acho ngUBI al “Cn W gv £6 tm
phish, Kinga quan Bt nig pt, pi ph va he
‘hh VNACCS as hn ng trv ie np thu, phi, DNA NEN
sutra “Quyt inn thing quan Nang ns"
no np thus ngay (cay kod, np én mst ce
D6 vé vie tu 8 phi hd quan
+e Cn eye Hal quan 6 ce theo dl va hu 18 phi hal quan theo ding ee at
‘ugg el hu pin quan.
Bude 5: Thong quan hang héal Gi phéng hang! Bua hang vé bio quin
Ngu khal ni quan te én in anh sn cataine,danh sch hang ha ren
(ng thing te én tn quan (ia chi: nipsheww customs. gown hoch dng
‘rat eta gv kal hai quan va cung cp cho Chi cuc Hl quan qu Khu we
ing, ko, 88, da dhém 68 slg thing quan a phony hose dua hang v8 kho bo
uan
Twn hap 0 stay 46 dan sch container, dah sen hg ha 30 vi ni
lung kal tr nasa quan ki Nang ha vo Khu we gam stn quan,
neha hi quan in he¥e 8 nghi cng ene i quant Ci cue Hs quan
‘rin dan sch container, dan sch hg ha tH thn
Tring hep oii png hangiéua hang v8 ks bao quin doanh nghigp cB hean
tie ns eo yu cu va np cho eg quan hi quan d& hon tt we Hg
quan nang ha
“Thong quan
Théng quan vide hod han ce th tue hl quan dé hang hia ds nh Khai,
suststSs hos dt dud eh€ 88 qusn W nghigp vu hss quan ke" (BIB) 421 Lue
Hg)
1 Niguel tratquane
+a he ign dy hi tue kal va np wha al qua:
+ Nip mt wet ching tube 3 sand quan + Bua hing nod én aa gm age qui inh cho vie Wiém a tue nang
+ toh thu np thud: va he ign cc nga wu ti chin Khe theo qui din
cia php Wt
+ B61 vied quan hi quan
+ Bap rin vl ing ky HB shal quar:
+ Kir ais i quan va én ae tng hed
+ Thu thu i ce khan thu ke thao qui doh ea phap ut
(hg hod XN 48 dim dvs ng Shon nh ee hi tue ha quan Hon
‘an
‘ida kign thong quan
+ 98: tung aug hg quan phi ang hang hos dug php xust KS, whip
anu
+ ic ket gus cat cng vide ma ng nal nd quan va cng chk hs quan
‘hi ut ign ong quan phi due mdr dy a wen Beha nt
‘quanentng tial bo na quan vce tong dang delim ndtv ha quan
ode ude NB héng nal dG cig ecacoquan ha quan
‘chi hang he. va eng ee hl quan 48 he ign ong ht ue Bi quan ves
(quan na quand 46ng au ngiép vu “08 hoan anh thi tye MS quan” v8o 8
sath quan iy hoe dc enh thang quan tren né tng lt Hgu cin cia
9 quan hai quan gi cho ngu aha quan
+ uth ning quan tong ting ting hop ey th pil ca wo ef en ed
thing quan do php ut uy anh
Gil png hang hoa
"Gis png hang khan déng cia Hal quan cho pip hang ba dang Ki hd ie
tng quan dds a3 dud quyén dn doat eda nny ngua ed ken quan” (Cong
vi Kyo)
+ qui ka quan xu rnh de cc ching ith hién ee thng too bin
hing hos, bio dim 88 hon se ee tl Ye vl 9 np dy A ee Ros thus
8 pt sin (Chun mye 3.4),
+ ‘gts sha ni quan c bo dim v8 nga vy hus vi Ming he king huBe 36
‘gig han che xt hp nS
+ Nu wha ni quan np hod dm bo nBp dl thus, hing ha kong vi
pha 6 mde pitch tha Bn bay ph sg mvt hg cho ee
(9a doan xi sau nay (Chun mye 3.43)
Gil png rng na vie ed qu hi quan cho phép ust gu, np Kr Nang
ha hi agp dng a au hn sau cay
8) Hing hoa 0 iu ibn a ge mst ku, ap Khu nhdng eta Sen due
6 thu chin thde pnp
) Nui san quan 68 np tu Node B44 16 chien dung BAO 36 tne
‘ute 38 Kt ati hud ang wha que.
(0 26 Lust)
Bude 6: Quin, hoan chinh Hs
(Can b nit quan cue gao iém wy quin Whoa chin MB se theo di, quan W va
hodn chin ns dl dée "Thong quar’, Gil phng hang’. "Ova Nang v8 bo
{qin ma cdo ng ce eng bing de php chm np (oao gm 8 KE qUA
‘ém ra chuyen nganh) use bé iS 36 hil quan hose cn wang me cha nada tt
sndtue hl quan
2.3.2. Hang hod xuat khdu, nhdp khdu dé thc hién
hdp ding gia cng vdi thuéng nhan nude ngoai
Bu: Tg bio e638 gia cng
82: Thong bao hep dna. phy lc hgp ng gia cong
155 NK nguyen liu, vt, my més, hb xK sn phim a hue ign hep ng
Be: XK sn phn cng
BS: XU ng Hu, vt Ua, pi iu, ph phi; my moc, ib 8,
6: Bao cdo quyét ton
Bue 1: Thong béo 66 gia cng
1 Ting Boe 8 sin ust
+ thong tn ea bn ca 0 ahsnypngp nin, 1 che ahaa
+ ang de ia cng: sop may mec iy chun ng Ne sn ua
rn nguyn iu vo 68 a bog
+ diachicssx "Np hd sé rude Kh np wh
+ Gisy ching nh dng ly kin doanh noBe ify chong ann dng oan
nahigp node giyphép du node iy ching an duu 46 v6 doanh
rahi 68 vin abu w nue ago
+ Van bin hong bo e438 gla ang, sin nut Nang hda must nS, nu i
riguyen is, vt, may moe ti. sn ph St
+ Hop ng wb nha ting, mt bing sin x i vl raig gp thu nina
ling, ming sin wut
(Kim tra 68x, ning Ie gia cng.
+ TS. e& nan Bin én ap HSu Nang hoa gia cng, sin USE Mg
pt ibn c6 au gun 6 che, hn thay 6 th tv ia
hi, agin hn, quy mo, ing We sa xu aug khdng thong bso vB es quan
i quan
TS chi, cd nha nhip kr hag héa dé gia cng cho tung nha nue nga
sung ttt che, cd nin kth hin gia cong Itoi b8 hep dng ga
cing.
A phathign du hid xe dn 6 chile, cnn uu i nguyen i vt
Alen np knSu v sin pb walt Su god ee da dé a8 ting bso vi es
‘quan ha quan
Cc taling nop kn kgm tra ri e638 p dung qu ie.
Bude 2: Théng bdo hdp ng, phu luc hép dn
Thing bdo hgp dng gia cng, ph luc hp dng gia cng cho Chi cue Hai quan
qui i tng bdo CSSX vd Ki nt nn knSu nguyen Nu, vt,
may mde phe wu hp dng 92 cng, phy lh dng gia cing
Bude 3: Nn§p khéu nguyen liu, vt tl, may moe, tht bj va ust Khu sin
hsm 4 the hign nee dng,
ia cong
“Té cue, ef. nh due Wa enon Kim thi Yet OF Cs ewe Hl quan sa
+ Chive Hai quan née ee akin eS wu 8 chin ho ry sch nh
node eed sin my
chi cve HB quan cia Why hoe Chi cue HB! quan eng ut nS, Np KS
nang héa duge tan pong nt a
+ Chieve Hii quan quin Wy hing gia cng, sin St must ku tobe Cue Ht
quan nae es si wut Node ne el undp.
+ 861 vi doanh nahi ch nut (ONCX) lam thi tue Ml quan ta Chieue Hal
‘quan quin i ONCK
Bude 4: xuit ku sin phim gia cng
+ 86ivéinang hala sn phim gia cng, sin wut ut Khu: T6 che, ca ohn
44g Nia enon Ue a Cs eye HAI aun sn
+ 818i ONCX im th Ye hi quan 1 Chi eue HA quan thud én vs Ung
hp nang hea bic hann, sla ena lar ty a1 Chi cue Hai quan quan
Nex.
Bude 5: xy nguyén i, vat au tia; ph Wu, ph thi, ph phim; my
mée, tht bi thu, mug
{Chie nhit 20 rigiy é ngy nap dng la cng kt nc hoe Nt Nu Me
the nr, 18 che, ef mndn ps hoa tanh wide hue én ce tie il aye
guyén Feu, vBt1u dha, ph F&u, ph ph, may moc, ib ue, mug va
sin pin gia. cong
+ Ban tah wing Vist Nam
+ xudtlesut
ra ndée noth
+ Chuyéin sang tule hig ep dng gia cng hdc ta VietNam
iu, ng tl vit Nam
+ Tu nay tal Narn,
Bude 6: Bo eho quyét ton
‘Treg nn gia. cbng va sin nut SK hang ha pi np COT tng én
eh ant nga 90 ig kB he nm i chinhNoBe Lule Wie ign
‘ie hep nt, sap ahdp.ci tc, gi thé nod cruyén naam thi tue np ku
uyen iu, vat
[BCQT bao gm ba (0) mSu va nq cho es quan hai quan nd thye hin neg
bo 688% thang qua hé tng iene
+ COT vB tan hinnxuSt-nhép =n kno nguyen Leu, vEtiU nn knSu 48 sn
ut glace hang hda ust
+ BCQTW8 tah hin nh nuit =n ke thin phim dig sin aust nguyen
gu, vt np kn 6 sn xu gia cdg hag Wea msn va + Bio mie nye té sin mut sin pm wt se,
2.3.3, Hang hoa tam nhap tai xuat, tam xuat tai nhap
‘ude 1 in ep mi 8 tam nhdp, ei xuft
ge 2: Tam nh hang hos
de 3: TA xu hing hos
ude a: Quyét ton kal tam nhép, tam xudt
Bue 5: Hod thud, khong thu thud
vl hang hos kinh dosn tam nip ts
‘THOI MAN LUU GIU: kong qu 60 nay, KE nay hon tein hd UE quan
tam mhip
IA DIEM LUU GW:
na we
159 lam st i quan tela nu
+ ing wt, np keSu hang héa dv tnanh lp ong nl dia hoe Kho
oa quan tela ku nh hod ela Khu ust
Ko, bl ia hung nhn use dia ban hoat ng nl quan d& ve 86 cng
ths ep ma 8 kn dant tam nh ae
2.3.4, Hang hoa XNK kinh doanh theo loai hin XNK
bién gidi, hang héa dua vao ch¢ bién gidi, chd ctia
kh3u, chg trong khu kinh té cifa khdu (Nghi dinh
14/2018INB-CP )
"8 hin gh hn wong Noh gin L42012NE-CP
Bde 1: Khai hi quan
de 2: Xhe onde rn Ka hang ou lin bn id
Bude 3: Kiém ta the & hang hod dl vii hang héa vet inh mie min
thud
Bude 4: Thu thué va théng quan hang hod
Cu dan bién gid thude 461 tdng Ap dung quy dinh de tha len
quan dn hoat dng xuat nhdp khau tai cho bien gidi bao gBm:
+ Bing dn Vgc Nam 66 N6kdu tng tx, phn, wa Node Khu We
‘agi to ein ang dung ct pin da gid nn enn wang vi
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