5/24/2013

1

GVHD: TS. Bi Thanh TrngLp: VB2 K15 NT 002Nhm: 13

TRNG I HC KINH T THNH PH H CH MINHKHOA THNG MI DU LCH MARKETING

QUN TR XUT NHP KHU

TI: TH TC HI QUAN

I VI HNG XUT NHP KHU

THNG MI

10. NGUYN TH THU TRM

1. U GIA HIN

2. PHM THY HONG

3. ON TH M NHN

4. KHEO NGC NGN

5. NGUYN THANH HNG

6. NGUYN TH NHUNG

7. L TH VN THY

8. L TH N

9. NG MINH HNH

10. NGUYN TH THU TRM

DANH SCH NHM 13

5/24/2013

2

NI DUNG TRNH BY

2. Quy trnh TTHQ

d. Th tc khai HQ in t

1. Gii thiu chung v TTHQ

3. Ci cch TTHQ ti VN

a. Qun l ri ro trong lnh vc HQ

c. Th tc xut nhp khu

b. Nguyn tc phn lung hng ha

GII THIU CHUNG V TH TC HI QUAN

Ngi lm thtc HQ

Nhn vin HQ

Ni dung cc cng vic

i tng lm th tc HQ khi: XK, NK, xut cnh, nhp cnh hoc qu cnh

Quy nh Php lut

5/24/2013

3

Khai v np t khai, chng t

thuc h s HQ

Np thu v cc ngha v ti

chnh khc

a hng ha n a im

kim tra.

Tip nhn & ng k h s HQ

Kim tra h s HQ v kim tra

thc t hng ha

Thu thu v khon thu khc

Quyt nh vic thng quan

hng ha

Ngi khai HQ Cng chc HQ

TH TC HI QUAN

Cc cng vic khi lm th tc hi quan

Khai HQ

Np, xuttrnh h s

HQ

Np thu, l ph

a HH na im kim

tra

Hnh thc:- Th cng- HQ din tNi dung:- Khai TKHQ- Khai TK trgi- Khai b sung

a im:- i th tchng ha XK,NK.- Chi cc HQca khu nihng ha XK,NK (cn cLnh giaohng)

- Ty theotng ca khu- Ti cc chicc

- Np thu- Np thungay- Np thutheo n hnthu- Np l phHQ v l phthu h- Np pht(nu c)- Np k qu

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4

NGUYN TC CHUNG V TH TC HI QUAN

O Hng ha XK, NK, qu cnh, PTVT xut cnh, nhp

cnh, qu cnh phi c lm TT HQ, chu s kim tra,

gim st hi quan, vn chuyn ng tuyn ng, qua

ca khu theo quy nh ca CQHQ

O Hng ha, PTVT c thng quan sau khi lm TTHQ

O TTHQ phi c thc hin theo ng quy nh ca PL

O Vic b tr nhn lc, thi gian lm vic phi p ng yu

cu hot ng XK, NK, xut cnh, nhp cnh, qu cnh

NI DUNG TRNH BY

2. Quy trnh TTHQ

d. Th tc khai HQ in t

1. Gii thiu chung v TTHQ

3. Ci cch TTHQ ti VN

a. Qun l ri ro trong lnh vc HQ

c. Th tc xut nhp khu

b. Nguyn tc phn lung hng ha

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5

QUN L RI RO TRONG LNH VC HI QUAN

Ct gim chi ph giao dch

Phn bngun nhnlc

Tng ngunthu ngnsch

Gim bt thigian gii

phng hng

Nng cao tnhtun th PL ca DN

-Thu thp, x l thng tin-Phn tch, nh gi ri ro

NGUYN TC PHN LUNG

MC 1

MC 2

MC 3

THNG QUAN

KIM TRA CHNG T

KIM TRA CHNG T + HNG HA

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6

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

QUY TRNH TH TC HI QUAN XNK THNG MI

CHUN B H S XNK

1. B h s Xut Khu

2. B h s Nhp Khu

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7

B h s c bn bao gm:

T khai hi quan: 02 bn chnh

Hp ng mua bn hng ha: 01 bn sao

(Ting Vit/ ting Anh)

B H S XUT KHU

Ty tng trng hp b sung thm cc chng t sau:

Bn k chi tit HH: 01 bn chnh

Giy php XK: 01 bn chnh hoc bn sao

Cc chng t khc

/v hng ha thuc din min thu XK cung cp thm:

Giy bo trng thu km theo hp ng cung cp HH

Giy t khc chng minh HH thuc i tng

min thu XK

Bng k danh mc ti liu ca h s ngh

min thu

B H S XUT KHU

5/24/2013

8

TP. HCM

KV3

0 3 0 1 4 5 3 9 4 1

CNG TY TNHH VN TI V THNG MI TN TO

55/4 Trn Xun Son , p.Tn King, qun 7, Tp HCM

NEW QUEST (TRADING) PTE.LTD

No.1 Kim Seng Promenade, Great World City Singapore 237994

TT/2008/00409/01/2008 TAIWAN

BN NGH FOB

U S D

16.104 T/T

13 KD 1431

14/01/2008

NITROGEN 20.5% MINIMUM MOISTURE 1.5% MAXIMUMAMONIUM SULPHAT E Xut s KOREA

3102210000 368 Tn 220,000 80.960,00

80.960,00TC : 15 x 20 / G.W = 369,35 Tn

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B h s c bn bao gm:

T khai hi quan: 02 bn chnh

Hp ng: 01 bn sao

Ha n thng mi: 01 bn chnh

Vn n: 01 bn sao

B H S NHP KHU

Ty tng trng hp b sung thm cc chng t sau:

Bn k chi tit hng ha: 01 bn chnh

Giy ng k kim tra NN v cht lng: 01 bn chnh

Chng th gim nh: 01 bn chnh

T khai tr gi hng nhp khu: 02 bn chnh

Giy php nhp khu: 01 bn chnh hoc bn sao

Giy chng nhn xut x hng ha: 01 bn gc

B H S NHP KHU

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B RA VNG TU

Cng Ph M

0 3 0 1 2 3 0 4 6 1

Cty TNHH BAN MAI

55 Trn Xun Son, Q7, TP. HCM

NEW QUEST (TRADING) PTE.LTD

No.1 Kim Seng Promenade, Great World City Singapore 237994

FT2074831/10/2007

FDUM700010

26/12/2007

Singapore

S G

Kho NgoiQuan CngPh M

K 0 4 7

Cng Ph M

Ex-bonded WH Ph MPort

U S D

16.110 TT

01 KD C51C

03.01.2008

0

Phn bn Kali Clorua (hng x)

Muriate of Potash (MOP)/KCL

31042000 Canada 400 Tn 410 164.000

164.000

2.642.040.000 0% 0 2.642.040.000 5% 132.102.000

132.102.0002.642.040.000

132.102.000

Mt trm ba mi hai triu mt trm l hai nghn ng

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11

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

QUY TRNH TH TC HI QUAN XNK THNG MI

1 Tip nhn h s

2 Kim tra iu kin m t khai

3 Kim tra s b h s

4 Cp s t khai, phn lung

5 In lnh hnh thc, mc KT

6 Kim tra chi tit HS

QUY TRNH TH TC HQ XNK THNG MI - BC 2

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12

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

QUY TRNH TH TC HI QUAN XNK THNG MI

Ba mc kim tra thc t hng ha

Kim tra thc t 5% l hng

V d: Kim tra xc sut nh gi vic chp hnh php lut HQ ca ch hng

Kim tra thc t 10% l hng:

V d: p dng khi pht hin c du hiu vi phm /v hng ha thuc din min

kim tra thc t

Kim tra ton b l hng

V d: p dng vi l hng ca ch hng nhiu ln vi phm

php lut HQ

KIM TRA THC T HNG HA

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1 Tip nhn, kim tra, x l ni dung khai b

sung ca DN

2 Tin hnh kim tra thc t hng ha

3 X l kt qu kim tra thc t hng ha

KIM TRA THC T HNG HA

Ni dung kim tra

i chiu thc t HH vi ni dung khai: tn hng, m s, lng

hng, cht lng, xut x.

X l kt qu

Nu kt qu ph hp k Xc nhn lm th tc HQ

bc 4

Nu pht hin c sai phm th HQ s:

a) Tnh thu li, ra Q iu chnh s thu; v/hoc

b) Lp bin bn vi phm/ Bin bn chng nhn; v/hoc

c) Q thng quan hoc tm gii phng hng

KIM TRA THC T HNG HA

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14

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

BC 1 BC 2 BC 3 BC 4

Chun bb HS XK,

NK

Tipnhn hs

Kim traiu kinm TK

Kim tras b HS

Cp sTK, phnlung

Kim tra chi tit h sK thngquan

Kim tra chi tit h s

Kim trathc thng ha

K thngquan/X lvi phm

Thu l phhi quan

ng duxc nhn lm thtc hiquan

Tr t khai

QUY TRNH TH TC HI QUAN XNK THNG MI

Vic khai bo v gi h s ca ngi khai HQ

Vic tip nhn, ng k HSHQ ca cng chc HQ

TH TC KHAI HI QUAN IN T

Thng qua H thng x l d liu in t HQ

n gin Thun li ngphp lut

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Ngi khai Hi quan

TRUNG TM X L D LIU

WAN

Chi cc hi quan Chi cc hi quan

M HNH X L D LIU HI QUAN IN T PHIN BN 4

Cc hi quan

Chi cc hi quan

Kimtra iukin kthut, logic

Kim tra iu

kin ng k

Kim tra thu

sut, tinh thu

Cp st khai,

phnlung

Kimtra hon

thnhnpthu, giyphpbn

chnh

Kim tra chi

tit h s

Kimtra thc t hng

ha

Quyt nh

thng quan hng ha

Doanh nghip

M HNH X L D LIU HI QUAN IN T PHIN BN 4

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16

1

DN khai TKHQ in t theo tiu ch v khun dng chun Gi TKHQ in t n CQHQ

2 Tip nhn thng tin phn hi v thc hin theo hng dn

ca CQHQ

3 In t khai trn h thng ly hng (nu