26
.BQ TA.I CHiNH CQNG HOA xA H(>I CHU NGHiA V~T NAM f>(}c l~p - Tv Do - Hanh Plnic S6: 14 /2015/TT-BTC --- ...;($' n:: Tl\11 Kil\ 'ill H<'H ·,.. ' So .. o2f69 ... UEN Ngay:0~.4.1f: I THONG TU' .. Chuye·ri J~t!(Y~g a·~~ J~ phan loai hang boa, phan tich d~ phan loai hang boa; phan , tich d~ kit"r,i tra ch§t luong, ki~m tra an toan thuc phim dBi v6i hang boa UBND T 1 ~J H vt i: 11u H o" J. .:r. " .:r. f----· '. i.. ,\-•. "\.'"' ,-,, xuat khau nhap khau DEN soj~t-) / '. .l Ng~v. ~~UjLu(lt Hai quan s6 54/20J4/QHJ3 ngay 23 thang 6 ndm 20J4; . . .. ... . .. . .. ' . . .. . .. . ' .. . ' . . . Ha N(Ji, ngay 30 thdng OJ niim 2015 j C~L'_yen .... Ciifl..:.:.Q.ULudt Quan ly thui s6 7812006/QHJ J ngay 29 thdng JJ ndm 2006 va Ludt sua a6i, b6 sung m9t s6 diJu cua Ludt quan ly thui s6 2J/20J2/QHJ3 ndm 2012; Can cu Ludt Thui xudt khdu, thui nhdp khdu s6 4512005/QHJ J ngay J4 thang 6 ndm 2005; Can cu Ludt Thuong mai s6 3612005/QHJ J ngay 14 thang 6 ndm 2005,· Can cu Ludt Chdt luong sdn phdm, hang hoa s6 05/2007/QHJ2 ngay 2J thong 11nam2007; Can cu Ludt An toan thuc phdm scf 55/20JOIQHJ2 ngay J7 thong 6 ndm 20JO,· Can cu Nghi dinh s6 08/20J5/ND-CP ngay 2J thdng OJ ndm 2015 cua Chinh phu Quy dinh chi tiit va bien phap thi hanh Ludt Hai quan vJ thu tuc hai quan, kiem tra, gidm sat, ki~m sodt hai quan; Can cu Nghi dinh s6 83/20J 3/NfJ-CP ngay 22 thdng 7 ndm 2013 cua Chinh phu quy dinh chi tiit thi hanh "m9ts6 diJu cua Ludt Quan ly thui va Ludt Sua a6i, b6 sung mot s6 diJu cua Ludt Quan ly thue; Can cu Nght dinh s6 9J/20J4/NfJ-CP ngay OJ thang JO ndm 2014 cua Chinh phu sua a6i, b6 sung mot s6 aiJu tai cac Nghi dinh' quy dinh vJ thui,· Can cu Ngh] dinh. s6 87/20JO/NfJ-CP ngay 13 thdng 8 ndm 2010 cua Chinh phu quy dinh chi tiit thi hanh m9t-s6 ai~u cua Ludt Thui xudt khdu, thui nhdp khdu; Can cu Nghi dinh 2012006/ND-CP ngay 20 thong 02 ndm 2006 cua Chinh phu quy .dinh chi tiit Ludt Thucng mai vJ kinh. doanh dich giam dinh thuang mai: J

UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

  • Upload
    others

  • View
    10

  • Download
    0

Embed Size (px)

Citation preview

Page 1: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

.BQ TA.I CHiNH CQNG HOA xA H(>I CHU NGHiA V~T NAMf>(}c l~p - Tv Do - Hanh Plnic

S6: 14 /2015/TT-BTC---...;($' n:: Tl\11Kil\ 'ill H<'H

·,.. ' So ..o2f69 ...UEN Ngay:0~.4.1f: I THONG TU' ..Chuye·ri J~t!(Y~ga·~~J~phan loai hang boa, phan tich d~ phan loai hang boa; phan

, tich d~ kit"r,i tra ch§t luong, ki~m tra an toan thuc phim dBi v6i hang boaU B N D T 1~JH vt i : 11u Ho" J. .:r. " .:r.f----· '.i .. ,\ -•."\.'"' , - ,, xuat khau nhap khauDEN soj~t-) / ' .. l Ng~v. ~~UjLu(lt Hai quan s6 54/20J4/QHJ3 ngay 23 thang 6 ndm 20J4;

. . . . . . . . . . .. . ' . . . . ....' ... ' . . .

Ha N(Ji, ngay 30 thdng OJ niim 2015

j C~L'_yen .... Ciifl..:.:.Q.ULudt Quan ly thui s6 7812006/QHJ J ngay 29 thdng JJ ndm 2006va Ludt sua a6i, b6 sung m9t s6 diJu cua Ludt quan ly thui s6 2J/20J2/QHJ3ndm 2012;

Can cu Ludt Thui xudt khdu, thui nhdp khdu s6 4512005/QHJ J ngay J4thang 6 ndm 2005;

Can cu Ludt Thuongmai s6 3612005/QHJ J ngay 14 thang 6 ndm 2005,·

Can cu Ludt Chdt luong sdn phdm, hang hoa s6 05/2007/QHJ2 ngay 2Jthong 11nam2007;

Can cu Ludt An toan thuc phdm scf 55/20JOIQHJ2 ngay J7 thong 6 ndm20JO,·

Can cu Nghi dinh s6 08/20J5/ND-CP ngay 2J thdng OJ ndm 2015 cuaChinh phu Quy dinh chi tiit va bien phap thi hanh Ludt Hai quan vJ thu tuc haiquan, kiem tra, gidm sat, ki~m sodt hai quan;

Can cu Nghi dinh s6 83/20J 3/NfJ-CP ngay 22 thdng 7 ndm 2013 cuaChinh phu quy dinh chi tiit thi hanh "m9ts6 diJu cua Ludt Quan ly thui va LudtSua a6i, b6 sung mot s6 diJu cua Ludt Quan ly thue;

Can cu Nght dinh s6 9J/20J4/NfJ-CP ngay OJ thang JO ndm 2014 cuaChinh phu sua a6i, b6 sung mot s6 aiJu tai cac Nghi dinh' quy dinh vJ thui,·

Can cu Ngh] dinh. s6 87/20JO/NfJ-CP ngay 13 thdng 8 ndm 2010 cuaChinh phu quy dinh chi tiit thi hanh m9t-s6 ai~u cua Ludt Thui xudt khdu, thuinhdp khdu;

Can cu Nghi dinh 2012006/ND-CP ngay 20 thong 02 ndm 2006 cua Chinhphu quy .dinh chi tiit Ludt Thucng mai vJ kinh. doanh dich V¥ giam dinh thuangmai:• J

Page 2: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

Can cu Nghi dinh s6 13212008/JjfJ-CP ngay 31 thong 12 ndm 2008 cuaChinh phu quy dinh chi tiit thi hanh mot s6 aidu cua Ludt Chdt luong san phdm,hang h6a;

Can cu Nghi dinh s6 3812012/NfJ-CP ngay 25 thdng 4 ndm 2012 cuaChinh phu quy dinh chi tiit thi hanh mti: s6 aidu cua Ludt An toan thuc phdm;

Can cu Nghi dinh s6 21512013/ND-CP ngay 23 thang 12 ·nam 2013 ciiaChinh phu quy afnh chuc ndng, nhiem v~, quydn han va ca cdu t8 chuc cua B9 Taichinh;

Thuc hien Quyit dinh s6 49/QD-CTN ngay 06 thdng 3 ndm 1998 cua Chu tichnuac Cong hoa xa h9i chit nghia Vi?t Nam vJ viec Vi?t Nam tham gia Cong uacQu6c ti vJH? thong hai hoa mo ta va ma hod hang hod;

Thuc hien Nghj dinh thu quy dinh viec thuc hi?n Da~h muc thui quan haihoaASEAN;

Xet ad nghi cua T8ng c~c truang T8ng cue Hai quan,B9 trucing B9 Tai chinh ban hanh Thong tu huong ddn vJ phdn loai hang

hoa, phdn tich d~phdn loai hang hoa; phdn tich ad kidm tra chdt luong, kzim traan toan thuc phdm a6i va! hang hoa xudt khdu, nhdp khdu nhu sau:

Ml}C 1QUY llJNH CHUNG

l>iSu 1. Pham vi <li~u chinh va dBi nrong ap dung1. Thong tu nay hu6ng dfui viec phan loai hang h6a, SU dung kSt qua phan

tich de phan loai hang h6a, SU dung kSt qua phan tich de kiem tra chdt hrong,kiem tra an toan thuc phfun d6i voi hang h6a xudt khftu,nhap khau;

2. Ngiroi khai hai quan, ca quan hai quan, cong chirc hai quan va cac t6chirc, ca nhan khac khi thuc hien cac cong viec co lien quan dSn phan loai hangh6a, thirc hi~n kiem tra chdt hrong, kiem tra an toan thuc phftm hang h6a xufitkhdu, nh~pkhdu la d6i nrong thirc hien Thong tu nay.

l>iSu 2. Ghii thich tir ngfr

Trong Thong tu nay, cac tu ngfr duoi day duce hiSu nhu sau:

1. Cong uac Qu6c ti vJ H? thong hai hoa mo ta va ma hoa hang hod(International Convention on the Harmonized Commodity Description andCoding System) (goi t~t la Cong uqc HS) la Cong uoc do H9i d6ng hop tac Haiquan, nay goi la Tb chirc Hai quan ThS gioi (WCO) thong qua ngay 14 thang.fnam 1983 tai Bruxelles, Vuong quoc Bi vS "He thong hai hoa mo ta va ma hoahang hoa",

2

Page 3: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

2. H? th6ng hai hoa m6 ta va ma hoa hang hod cua T6 chuc Hai quan Thigioi (sau day g9i t&t la H? th6ng HS), Ia h~ theng baa gbm danh muc nhtmgnh6m hang, phan nhom hang cling cac ma s6 c6 lien quan, chu giai phap ly Phfin,Chuong, Phan nh6m va cac Quy t~c t6ng quat,

3. Danh muc hid hoa m6 ta va ma hod hang hod cua r6 chuc Hai quan Thigioi (sau day so! t&t la Danh muc HS) la danh ID\lCnhimg nh6m hang (ma 4 chlrs6), phan nh6m hang (ma 6 chtt s6), chu giai phap ly Phan, Chuong, Phan nhomduce s~p xep m9t each co h~ thong (mg voi ten, mo ta va ma s6 hang hoa.

4. Quy t&ct6ng qudt la cac quy t~c chung de giai thich H~ thong HS nhfunphan loai hang hoa vao mot nh6m, phan nh6m nh&tdinh,

5. Chu giai phdp ly la nhfrng n9i dung giai thich cac phan, chtrong va phannh6m duce g~n kem o d§.u cac Phfui, Chuong cua danh muc HS.

6. Danh muc thui quan hai hoa ASEAN (sau day ·goi t~t la Danh mucAHTN) la danh muc hang hoa cua cac mnrc ASEAN, duce xay dung tren ca soH~ thong HS cua T6 chirc Hai quan The gioi.

7. Phan tich hang hoa la viec cac t6 clnrc chuyen man nghiep vu cua CO'quan hai quan phan tich m~u hang hoa xu&t khau, nhap khiu bang may moc,thi@tbi ky thuat de xac dinh:

a) Thanh phan, c&utao, tinh ch&t ly, hoa, cong dung lam ca so phan loaihang h6a theo Danh rnuc hang hoa xu~t khau, nhap khau Viet Nam;

b) Cac tieu chuan ch&t hrong hang h6a theo tieu chuan qu6c gia do cacCO'quan quan ly nha mroc ban hanh hoac tieu chuin qu6c t~ de kiSm tra chuyennganh (kiem tra chat hrong, kiem tra an toan thuc pham) lam can cu quyet dinhthong quan hang h6a.

8. Giam dinh hang hoa la viec ca quan hai quan trung c~u giam dinh taicac t6 clnrc giam dinh theo quy dinh cua phap luat de phan tich, xac dinh cautao, thanh phan, tinh chat ly, hoa, Cong dung cua hang hca theo yeu C~UCUaCO'quan hai quan de xac dinh ten hang, ap ma s6 hang h6a xuat khau, nh~p khiu.

f>i~u 3. Phan tich d~ phan loai hang boa1. Tnrong hop ca quan hai quan khong du CO'sa de xac dinh tinh chinh xac

viec phan loai hang hoa cua nguoi khai hai quan thi thuc hien phan tich de phanloai hang h6a.

2. Truong hop ca quan hai quan khong du di6u kien thirc hien phan tichhang h6a thi sir dung dich vu giam dinh cua cac t6 chirc giam dinh theo quy dinhcua phap lu~t ve dich vu giam dinh thirong mai de lam ca sa thuc hien,

3. BS phan loai hang h6a, ngiroi khai hai quan c6 thS SU dung cac dich vugiam dinh hang h6a cua cac t6 chirc giam dinh theo quy dinh cua phap lu~t hoacca sa du li~u vS Danh muc hang h6a xu&tkhau, nhap khiu Viet Nam dSxac dinh

3

Page 4: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

cac thong tin v@thanh phan, tinh chfit ly, h6a, tinh nang, c6ng dung cua hang h6axufit khftu, nh~p khftu.

Ml}.C 2.PHAN LO~ HANG HOA

Di~u 4. Nguyen t~c phfin loai hang hoa1. M()t m~t hang chi c6 m()t ma sB duy nhfit theo Danh muc hang h6a xufit

khftu, nh~p khftu Vi~t Nam.2. Khi phan loai hang hoa xufit khfiu, nh~p khfiu, phai tuan thu:

a) BiSu 26 Luat Hai quan sB54/2014/QH13 ngay 23/6/2014;

b) BiSu 16 Nghi dinh sB 08/2015/NB-CP ngay15/1/2015 cua Chinh phuquy dinh chi tiSt va bien phap thi hanh Lu~t Hai quan vs thu tuc hai quan, kiemtra giam sat, kiSm soat hai quan;

c) Cac n9i dung hu6ng dfui tai Thong tu nay.

Di~u 5. Sir dung k~t qua phan lo~i1. KSt qua phan loai hang h6a duce SU dung d~ ap dung chinh sach quan ly

hang h6a tren co so thirc hi~n quy dinh vs diSu kien, thu tuc, hB so ap dung taiDanh muc hang h6a cfun xuAt khftu, tam ngirng xuAt khftu; Danh muc hang h6acfun nh~p khftu, tam ngirng nh~p khsu; Danh muc hang hoa xuAt khftu, nhap khftutheo gidy phep cua co quan nha mroc c6 thftm quyen; Danh muc hang h6a thuocdBi nrong kiem tra chuyen nganh c6 hieu lire tai thoi diSm dang ky ta khai.

2. KSt qua phan loai hang h6a duce SU dung dS ap dung rmrc thuS dBi voim()t m~t hang tren co so thirc hien quy dinh tai cac BiSu thue ap dung dBi voihang h6a xufit khau, nh~p khftu c6 hieu Ive tai thoi diSm dang ky ta khai va diSukien, thu tuc, hB so dS duce ap dung mire thuS quy dinh tai cac van ban quy phamphap lu~t vS thuS dBi voi hang h6a xufit khftu, nh~p khftu.

Di~u 6. Phan Ioai, ap dung mire thu~ dBi v6i m(>t sA trmrng hQ'P d~cbiet.

1. Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai BiSu 4Thong tu nay nhimg chua xac dinh duce ma sB duy nhfit theo Danh muc hang h6axufit khftu, nhap khftu Vi~t Nam thi sir dung cac tai li~u sail:

a) Chu giai chi tiSt Danh muc HS;b) Tuyen t~p y kien phan loai cua WCO;

c) Chu giai bB sung Danh muc AHTN;d) Casa dii lieu vS Danh muc hang h6a xufit khftu, nh~p khftu Vi~t Nam.

2. Truong hop c6 su khac bi~t vs mo ta hang h6a tai Danh muc hang h6axuat khau, nhap khftu Viet Nam va mo ta hang h6a theo Danh ID\lC HS thi ap

4

Page 5: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

dung true tiSp mo ta hang h6a theo Danh muc HS d~ hirong dfui.phan loai va xirly khieu nai theo nguyen t~c ap dung quy dinh cua DiSu tree qu6c tS.

T6ng C\lC Hai quan thuc hien cong khai cac tai lieu a khoan 1, khoan .2Di€u nay tren trang thong tin di~n nr cua T6ng C\lC Hai quan.

3. Truong hop c6 y kiSn khac nhau vs phan loai hang h6a, ap dung mirethuS khi ap dung Danh muc hang h6a xu&tkhau, nhap khAuVi~t Nam, tieu chuanchuyen nganh, B9 Tai chinh thong nhfit voi cac B9 quan iy chuyen nganh lienquan d@xir ly,

4. Truong hop T6ng cue tnrong T6ng cue Hai quan, B9 tnrong B9 Taichinh va Thu tnrong cac co quan hfru quan khac ban hanh van ban sira d6i, huongdfu:iphan loai, lam anh huong toi qua trinh khai bao hai quan vs ma s6, mire thusva hieu qua cua heat d9ng san xuAt kinh doanh cua nguoi khai hai quan, nguoin9p thus thi thirc hien phan loai hang hoa, ap dung rmrc thus ke Ur ngay van bansira d6i hirong dfu:iphan loai co hieu Ive phap lu?t theo quy dinh,

Di~u7. Phan loai may lien hep ho~c tB hop may thufic cac Chuong 84,Chuong SS va Chuong 90 cua Danh muc hang h6a xu~t khiu, nh~p khiuVi~tNam

1. Nguoi khai hai quan nhap khAumay lien hop (g6m hai hay nhieu may)hoac t6 hop may thuoc cac Chuang 84, Chuang 85 va Chuang 90 cua Danh rnuchang h6a xufit kh~u, nhap khfiu Vi~t Nam duce lira chon phan loai theo quy dinhtai Chu giai phap ly 3, 4, 5 PhfuI XVI cua Danh muc hang h6a xufit khau, nhapkhfiu Vi~t Nam hoac phan loai theo tirng may m6c, thiet bi.

2. Truong hop phan loai may lien hop hoac t6 hop may theo quy dinh taiChu giai 3, 4, 5 PhfuI XVI cua Danh muc hang h6a xuAt khAu, nh~p khfiu VietNam, khong phan biet cac may d6 diroc nhap khfiu Ur nhiSu nguon, vs clingchuyen hay nhieu chuyen, lam thu tuc tai m9t hay nhieu cira khau khac nhau thinguoi khai hai quan, ca quan hai quan thtrc hien theo huong dful tai khoan 3,khoan 4 duoi day.

3. Thu tuc thirc hien d6i voi ngiroi khai hai quan:

a) Nguoi khai hai quan dang kYDanh muc may m6c, thiSt bi, sau day goit~t la' danh ID\lC, bang phirong thirc di~n tU (theo m~u s6 Ol/DKDMTB/2015, Phuluc ban hanh kem theo Thong tu nay), kem theo 01 phiSu theo d5i trir lui (theomdu s6 02/PTDTL-DMTB/2015, Phu luc ban hanh kem theo Thong tu nay) trucekhi nhap khfiu 16hang d~u tien tai Chi C\lC hai quan noi thuan tien nhfit.

b) Truong hop Danh muc da dang ky nhung ngiroi khai hai quan cfui sirad6i, b6 sung thi nguoi khai hai quan nop Danh muc va phieu theo doi trir lui sirad6i, b6 sung cho Chi cue hai quan dang ky Danh muc tnroc thoi diem nh~p khauhang h6a lfui d~u hoac tnroc thoi di@mnhap khAu may m6c thiSt bi cho 10 hang

5

- . - - - - - - -

Page 6: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

tiSp theo co sira d6i, b6 sung Danh muc,

c) Truong hop mfit Danh muc va PhiSu theo doi tnr lui thi nguoi khai haiquan co van ban giri ca quan hai quan noi dang ky Danh muc lful d~u dS nghi cfiplai Danh muc; l~p phieu theo doi tnr lui moi trong d6 tu ke khai va chiu trachnhiem tnroc phap lu?t vs s6 ta khai va s6 hrong may m6c, thiSt bi trong Danhmuc da nhap kh§.u giri ca quan hai quan noi lam thu tuc nhep khAu IOhang tiSpthee,

4. Thu tuc thuc hi~n d6i voi ca quan hai quan:

a) Khi tiSp nhan Danh muc:a. l) Ngay sau khi nguoi khai hai quan dang kY danh ID\lC theo quy dinh tai

diSm a khoan 3 DiSu nay, Chi C\lC hai quan noi ngiroi- khai hai quan dang kyDanh muc ·dBng thoi la Chi C\lC hai quan lam thu tuc nhap khfiu c6 trach nhiemtiSp nhan, l?p s6 theo doi, dong dfiuxac nh?n vao 02 ban Danh muc nh~p khAu va01 ban phi Su theo doi trir lui (luu 01 ban chinh Danh muc, giao cho nguoi khaihai quan o1 ban chinh Danh muc kem o1 ban chinh phieu theo doi trir lui); thirchi~n phan loai va trir lui theo hirong db tai diSm b diroi day.

Truong hop nguoi khai hai quan lam thu tuc nhap khfiu tai Chi cue Haiquan khac voi Chi C\lC Hai quan dang ky Danh muc thi Chi cue Hai quan noi lamthu tuc nhap khfiu tiSp nhdn Danh muc kem phieu theo doi trir lui do ngiroi khaihai quan dang ky; thirc hi~n phan loai va tnr Iui theo huong d~n tai diSm b diroiday.

a.2) Truong hop nguoi khai hai quan c~ thay d6i, bb sung Danh muc va· PhiSu theo doi trir lui thi Chi C\lC hai quan noi nguoi khai hai quan dang ky Danhmuc co trach nhiem kiem tra, l?p phieu theo dfii, dong d~u xac nhan vao 02 banDanh muc c~n thay d6i, b6 sung va 01 ban phiSu theo doi trU lui cfui thay dfJi, bfJ.sung (hru 01 ban chinh Danh muc, giao nguoi khai hai quan 01 ban chinh Danhmuc kern o1 ban chinh phieu theo doi tnr lui dS xu~t trinh cho ca quan hai quannoi lam thu tuc nhap khau hang h6a dS thuc hien khi lam thu tuc hai quan chohang h6a thuc tS nh~p khfiu) theo quy dinh,

a.3) Truong hop nguoi khai hai quan mfit Danh muc va PhiSu theo doi trirlui: tren ca so dS nghi cua ngiroi khai hai quan, Chi C\lC hai quan 'ncinguoi khaihai quan dang ky Danh muc dBng thoi la Chi C\lC hai quan lam thu tuc nh~p khfiuki~m tra cu thS va cfip lai Danh muc; kiem tra cac n<)idung tu ke khai tren PhiSutheo doi tnr lui moi do nguoi khai hai quan l?p, d6i chieu voi cac thong tin trenh~ thong cua Hai quan dS xac nhan Phisu theo doi trir lui cac may m6c, thiSt bichua nh?p khau,· Truong hop nguoi khai hai quan lam thu tuc nhap kh§.u tai Chi cue Hai

quan khac voi Chi C\lC Hai quan dang kYDanh muc thi Chi cue Hai quan noi lam

Page 7: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

thu tuc nhap khAu 16 hang tiSp theo tiSp nhan Phieu theo doi trir lui moi do nguoikhai hai quan l?p, thirc hien kiem tra, d6i chieu va xac nh?n Phieu theo doi tnr luituong tu nhu noi dung hirong dfui d6i voi Chi C\lC hai quan noi nguoi khai haiquan dang ky Danh muc, d6ng thoi la Chi cue hai quan lam thu tuc nhsp khAu.

b) Khi lam thu tuc nhap khAu: Ngoai thu tuc hai quan theo quy dinh, caquan hai quan can cu h6 so hai quan, d6i chieu voi phieu theo doi tnr lui dS trir luinhfrng may mac, thiet bi nguoi khai hai quan da thuc ts nhap khAuva kYxac nhan .theo quy dinh, Luu 01 ban chup Danh muc va phieu theo doi tnr lui da thuc hientnr lui vao h6 so hai quan.

HSt hrong hang hoa nh?p khAu ghi trong phieu theo ddi trir lui, Hinh daoChi C\lC Hai quan noi lam thu tuc cu6i cling xac nhan "da nhap h€t hang h6a theodanh muc s6 .... " len ban chinh phieu theo doi trir Iui cua nguoi khai hai quan luu01 ban chup, cdp cho nguoi khai hai quan 01 ban chup va giri' ban chinh dSn ChiC\lC Hai. quan noi cdp phi Su theo doi trir lui dS thuc hien kiSm tra hang hoa dathong quan theo quy dinh.

Truong hop Chi cue Hai quan tiSp nhan dang kYdanh muc d6ng thoi la ChiC\lC Hai quan lam thu tuc nhap khAumay m6c, thiSt bi nhu da neu tai diSm a. ltren, sau khi lanh dao Chi C\lC da xac nhan hSt hrong hang h6a nh?p khAu trongphiSu theo doi tnr lui, Chi C\lC luu ban chinh, d.p cho nguoi khai Hai quan O1banchup, chuyen o1 ban chup phieu theo dfii trir lui kem h6 so dang ky danh muc dSthuc hien kiem tra hang h6a da thong quan theo quy dinh,

5. Truong hop khai b6 sung (n@uc6) thuc hien theo quy dinh cua B() Taichinh vs thu tuc hai quan; kiem tra, giam sat hai quan; thus xuat khau, thue nhapkhfiu va quan ly thus ct6ivoi hang h6a xufi.tkhau, nhap khAu;

6. Cac tnrong hop nhap khfiu may m6c, thiet bi d6ng b9, toan b9 tnnrc dayda duce ca quan co thb quyen xac nh~ may chinh, hang hoa thirc nhap da dirocphan loai theo may chinh, ph§.n con lai nhap khAu duce ti@ptuc thuc hi~n phanloai theo may chinh.

l>i~u 8. Phan loai may m6c, thi~t bi f1 dang clnra l~p rap ho~c thao rOi1. Hang h6a la nhimg may m6c, thiet bi a dang chua l~p rap hoac thao rm

thuong do yeu d.u dong g6i, bao quan hoac v~n chuyen thuc hien phan loai theoquy t~c 2a cua 6 (sau) quy t~c t6ng quat giai thich H~ thong HS.

Truong hop hang h6a diroc nhap khAu tir nhieu nguon, nhiSu chuyen, lamthu tuc tai m9t hay nhieu cira khdu khac nhau thi nguoi khai hai quan, ca quan haiquan thuc hien theo hu6ng dfui tai khoan 2, khoan 3 diroi day.

2. Thu tuc thuc hien dBi voi ngiroi khai hai quan:

7

Page 8: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

a) Nguoi khai hai quan thuc hien dang ky Danh muc cac chi tiSt, linh kienroi cua may m6c, thiet bi, sau day goi la Danh ID\lC, b~ng phirong thirc di~n tu(theo m~u s6 03/DMTBDKNK-TDTL/2015 Phu luc ban hanh kem theo Thong tunay) kem theo 01 Phieu theo doi trir lui cac chi tiSt, linh kien roi cua may m6c,thiSt bi (theo mau s6 04/PTDTL-TBNC/2015, Phu luc ban hanh kem theo Thong' tu nay) tnroc khi nh~p khdu 10 hang d~u tien voi Chi C\lC hai quan noi thuan ti~nnhat:,

b) Truong hop Danh muc da dang ky nhung c~ sira d6i, b6 sung cac chitiBt, linh ki~n roi cua may moc, thiSt bi thi ngiroi khai hai quan duce sira d6i, b6sung va n9p Danh muc, phieu theo doi tnr lui sira d6i, b6 sung cho Chi C\lC haiquan noi dang ky Danh muc tnroc thoi di@mnh~p khfi.u I~ d~u hoac tnroc thoidi@mnhap khAumay m6c thiSt bi cho 16hang tiSp theo c6 sua d6i, b6 sung Danhmuc.

c) Truong hop mAt Danh muc va Phieu theo doi trir lui cac chi tiSt, linhkien roi cua may moc, thiBt bi thi ngiroi khai hai quan thirc hien nrong tir theoquy dinh tai di@mc, khoan 3, Di@u7 Thong tu nay.

3. Thu tuc thuc hien d6i voi ca quan hai quan:

a) Khi tiBp'nh~ Danh ID\lC:

a. l) Ngay sau khi nguoi khai hai quan dang ky Danh muc va Phieu theodoi tnr lui, Chi cue hai quan noi nguoi khai hai quan dang Icy Danh muc d6ngthoi Ia Chi cue hai quan lam thu tuc nh~p khdu c6 trach nhiem tiBp nhan, l~pphieu theo doi, dong dAuxac nhan vao 02 ban Danh muc hang h6a nhap khdu vaO1 ban phi Bu theo doi tnr lui (luu O1 ban chinh Danh muc, giao cho nguoi khaihai quan O1 ban chinh Danh muc kem O1 ban chinh phieu theo doi tnr lui); thuchien phan loai, tinh thuB theo huong d~n tai khoan 1 Di@unay va tnr lui khi lamthu tuc hai quan cho hang h6a thirc tS nhap khAu theo hirong d~ tai diSm b duoiday.

Truong hop, nguoi khai hai quan lam thu tuc nhep khau tai Chi C\lC Haiquan khac voi Chi C\lC Hai quan dang ky danh muc thi Chi C\lCHai quan noi lamthu tuc nh~p khAutiBp nh~ O1 ban chinh Danh muc kem O1 ban chinh phiBu theodoi trir lui; thuc hien phan loai, tinh thus theo huong dfin tai khoan 1 DiSu nay yathirc hien tnr lui theo hu6ng d~ tai di8m b diroi day.

a.2) Truong hop ngiroi khai hai quan cfui thay d6i, b6 sung Danh ID\lC vaPhiBu theo doi trir lui cac chi ti St, linh kien roi cua may m6c, thiBt bi thi thuc hiennrong ur theo quy dinh tai tiBt [email protected], khoan 4, BiSu 7 Thong tu nay.

a.J) Truong hop ngiroi khai hai quan m~t Danh muc va PhiSu theo doi tnrlui cac chi tist, linh kien roi cua may moc, thiet bi: thirc hien nrong tu theo quydinh tai diem a.3, khoan 4, f)iSu 7 Thong tu nay.

8

Page 9: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

b) Khi lam thu tuc nhap khau: Ngoai thu tuc hai quan theo quy dinh, caquan hai quan can cu hB so hai quan, d6i chiSu voi phieu theo doi tnr lui dS trir luicac chi tiSt, linh kien roi nguoi khai hai quan da thirc ts nhap khau va kYxac nhantheo quy dinh, Luu 01 ban chup Danh muc va phieu theo doi trir lui da thuc hientnr lui vao h6 so hai quan.

HSt hrong hang h6a nh~p khftu ghi trong phieu theo doi tnr lui, lfulh daoChi C\IC hai quan noi lam thu tuc cu6i cling xac nhan "da nhap hSt hang h6a theodanh muc s6 .... " len ban chinh phieu theo doi trir lui cua ngiroi khai hai quan vahru 01 ban chup, c~p cho nguoi khai hai quan 01 ban chup va gui ban chinh dSnChi C\JC Hai quan noi cftp phieu theo doi tnr lui dS tlnrc hien kiem tra hang h6a dathong quan theo quy dinh,

Truong hop Chi C\JC Hai quan tiSp nhan dang kYDanh muc dB~g thoi laChi C\IC Hai quan lam thu tuc nhap khftu cac chi tiSt, linh kien roi nhir da neu taidiem a.l tren, sau khi lanh dao Chi C\JC da xac nhan hSt hrong hang h6a nh~pkh&utrong phieu theo doi tnr lui, Chi C\IC hru ban chinh, cftp cha nguoi khai Haiquan o1 ban chup, chuyen o1 ban chup phi Su theo doi tnr lui kem hB so dang kydanh muc dS thuc hien kiSm tra hang h6a da thong quan theo quy dinh,

4. Truong hop khai bd sung (nSu c6) thuc hien theo quy dinh cua B9 Taichinh vs thu tuc hai quan; kiSm tra, giam sat hai quan; thus xufit khau, thus nhapkh&uva quan ly thus d6i voi hang h6a xuftt khau, nhap khau,

Muc3PHAN TiCH, GIAM DlNll DE PHAN LO~ HANG H6A; PHAN TiCHBE KIEM TRA CHAT LUQNG, KIEM TRA AN TOAN THVC PILAM

f) .). 9 H). ,.. x h" tf hAA h" I .ieu . o so'yeu cau p an re ue p an m;nCa quan hai quan noi c6 yeu cfiu phan tich hang h6a c6 trach nhiem l~p va

gfri h6 so yeu d.u phan tich; h6 so g6m:

1. PhiSu yeu cfiu phan tich kiem Bien ban l~y mdu hang h6a (theo m[u s605/PYCPT/2014 Phu luc ban hanh kem Thong tu nay). ~

2. Phieu ghi s6, ngay van ban, clnrng tu thuoc h6 sohai quan lien quan dSnm[u hang h6a.

3. M[u hang h6a yeu c~u phan tich.l>i~u10. Miu hang h6a xriit khiu, nh~p khiu phan tich d~ phan Ioai1. Lfiy m[u hang h6a

a) Hang h6a xu~t khau, nhap khau phai lfty m[u dS phan tich theo quy dinhtai Khoan 5 BiSu 29 Nghi dinh s6 08/2015/ND-CP ngay 21/1/2015. Vi~c lfiy mdu

9

Page 10: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

thuc hien theo phieu yeu cfiu phan tich kiern Bien ban I§.y mfiu hang h6a (theomfiu sB.05/PYCPT/2015 Phu luc ban hanh kem Thong tu nay). Mfiu duce Ifiy tirchinh 10 hang cfui phan tich va mang tinh dai dien; phai du vs s& hrong, kh&ihrong dS phuc vu cho viec trung cfiu giam dinh hoac giai quySt khieu nai. Khi lfiym[u phai c6 dai dien cua ngiroi khai hai quan. M[u phai duce cac ben ky xacnhan va .niem phong. Khi ban giao mfiu phai c6 bien ban ban giao va kY xac nhancua cac ben, .

Truong hop 1§.ym&u nhung vbg m~t nguoi khai hai quan, ca quan haiquan Ifiy m&uvoi su chirng kiSn cua ca quan nha mroc tai khu vuc cira khAu, daidien doanh nghiep v~ tai, doanh nghiep kinh doanh cang, kho bai va phai c6 kyxac nhan cua cac hen chirng kien,

b) SB hrong mftu: 02mftu.Truong hop khong thS Ifiy du s6 hrong m&u thi Ifiy o 1 m&u va giri kem

catalogue, hinh anh cua m&u.Truong hop nguoi khai hai quan chi nhap khAuO1 mfiu thi khong thirc hien

lfiy mfiu.c) Giao nhan m&u:Ca quan hai quan noi c6 yeu cfi.uphan tich true tiSp giri

m[u. Tnrong hop nguoi khai hai quan dS nghi duce tnrc tiSp chuyen m&uthi phaichiu trach nhiem v@tinh toan ven cua m&uva thoi gian gm m&u.

Mfiu chi c6 gia tri phap ly khi con nguyen niem phong.2. Ngiroi khai hai quan c6 trach nhiem xufit trinh hang hoa dS co quan hai

quan lfiy m&uthuc hien phan tich.

3. Su dung m&uhang h6a:a) Phan tich: co quan hai quan tiSp nhan m&u '(thee m[u s6

06/PTNYCPT/2015 Phu luc ban hanh kem Thong tu nay) va thirc hien phan tich;

-b) Luu mfiu: trong thoi han 120 ngay kS ru ngay ban hanh Thong bao kStqua phan loai tnr nhtrng loai hang h6a d~c bi~t nhir hang h6a dS gay nguy hiem,hang h6a da bi biSn ch§.t hoac hang h6a khong thS hru giu duce trong thoi giantren.

M[u luu duce su dung khi nguoi khai hai quan khong d6ng y voi kSt quaphan tich va as nghi trung cfi.ugiam dinh tai cac t6 chirc co chirc nang theo quydinh cua phap lu~t hoac giai quyet khieu nai,

c) Tra lai m&uhang h6a:Truong hep nguoi khai hai quan yeu c~u tra lai mftu thi ca quan hai quan

l~p bien ban tra mfiu.cho nguoi khai hai quan (theo mfiu s6 07/BBTLMHH/2015)va khong chiu trach nhiern vS pham chfit hang hoa dBi voi nhfrng mfiu duce tralai do da chiu tac d9ng cua qua trinh phan tich m&u. Truong hop tra lai mfiuhang h6a dang trong thoi han luu mfiu theo quy dinh tai diSm b khoan 3 DiSu

10

Page 11: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

nay, ngiroi khai hai quan da cong nhan kSt qua phan tich thi khong duce khieunai vs kSt qua phan tich,

d) Huy m&uhang h6a da phan tich:

Ca quan hai quan huy m&ukhi m~u hSt han hru gifr theo quy dinh; m~uhang h6a de gay nguy hiem; mfiu hang h6a da bi biSn ch~t hoac m~u hang hoakhong con kha nang hru gitr, Quyet dinh huy m~u va bien ban huy m&uduce hrutheo quy dinh vS luu gifr hd so.

4. T6ng cue tnrong T6ng cue Hai quan hirong d~ cu thS vs quy trinh kythuat, chirng tu d6i voi viec l~ymfiu, quyet dinh huy mfru.

5. Truong hop ca quan hai quan giri m&u tnrng c~u giam dinh tai cac t6chirc giam dinh thi l~p h6 sc, thuc hien thu tuc giri m~u giam djnh theo quy dinhcua phap lu~t vs dich vu giam dinh tlnrong rnai,

Bi~u 11. Thong bao k~t qua phfin Io~i

1. Trong thoi han khong qua 05 ngay lam viec, tnrong hop thoi gian phantich phu thuoc thoi gian do yeu du quy trinh ky thuat phan tich thi khong qua 20ngay lam viec ks tu ngay tiSp nhdn du ha so va m&uphan tich, T6ng C\JC tnrongT6ng cue Hai quan ban hanh Thong bao kSt qua phan loai hang h6a (theo m~u s608/TBKQPL/2015 Phu luc ban hanh kem theo Thong tu nay).

a) Truong hop mfiu hang h6a c6 kSt qua phan tich dap ling nh6m tieu chia.1 va a.3 hoac nhom tieu chi a.2 va a.3 duoi day, thoi han thong bao kst quaphan tich kem ma s6 hang h6a khong qua 05 ngay lam viec, tnrong hop thoi gianphan tich phu thuoc thoi gian do yeu c~u quy trinh ky thuat phan tich thi khongqua 1o ngay lam viec ks tir ngay tiSpnh~ du h6 so va m~u phan tich:

a. I) Ten hang: Ten hang kSt lu~ trong Thong bao kSt qua phan tich theocac tieu chi cua Danh muc hang h6a xu~t khau, nhap kh~u Vi~t Nani giong voikSt lu~n tai muc "Ten goi theo c~u tao, cong dung" tai Thong bao kSt qua phanloai cua T6ng C\JC tnrong TBng C\JC Hai quan da ban hanh tnroc day.

a.2) Ban ch~t hang h6a: Chung loai, thanh phan, cong dung cua hang h6atai thong bao kSt qua phan tich giong chung loai, thanh phan, cong dung cua hangh6a tai Thong bao kSt qua phan loai cua T6ng C\JC tnrong T6ng C\JC f!ai quan daban hanh truce day.

a.3) Ma s6 hang h6a: la ma s6 da neu tai Thong bao kSt qua phan Ioai cuaT6ng cue tnrong T6ng C\lC Hai quan da ban hanh tnroc day.

b) Truong hop m~u hang h6a c6 kSt qua phan tich khong thuoc truong hop1 tai ctism a neu tren, thoi han thong bao kSt qua phan loai thirc hi~n theo quytai khoan 1 DiSu nay.

11

Page 12: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

c) Truong hop h6 so yeu c~u phan tich c6 tir 02 m[u hang h6a tro len, m[uhang h6a phirc tap ck phai co them thoi gian thi thoi han phan tich, phan loai vathong baa k~t qua phan loai cho nguoi khai hai quan duce keo dai nhimg khongqua 1o ngay lam viec,

2. Truong hop ca quan hai quan giri m[u trung cfiu giam dinh tai cac t6chirc giam dinh thi trong thoi han khong qua 05 ngay lam viec, tnrong hop m[uhang h6a phirc tap ck c6 the~ thoi gian thi khong qua 08 ngay lam vi~c kS tirngay nh~ duce kSt qua giam dinh hang h6a, T6ng cue tnrong Tfing cue Hai quanban hanh Thong bao kSt qua phan loai hang h6a (theo mfiu s6 08/TBKQPL/2015Phu luc ban hanh kem theo Thong tu nay).

DBi voi m[u hang h6a c6 kSt qua giam dinh thuoc pham vi quy dinh taidiSm a khoan 1 DiSu nay thi thoi han thong bao ket qua phan tich kem ma s6hang h6a khong qua o5 ngay lam viec kS tir ngay nhan duce kSt qua giam dinhhang h6a.

3. Thong bao kSt qua phan loai cua T6ng C\lC tnrong T6ng C\lC Hai quan laca sa cts xac dinh mire thus, thuc hien chinh sach quan ly hang hoa; duce c~pnh~t vao ca sa du li~u cua ca quan hai quan va cong khai tren trang thong tin di~ntir cua T6ng C\}C Hai quan.

4. Truong hop ngiroi khai hai quan khong d6ng )· voi kSt qua phan loaihang h6a cua T6ng C\lC truong T6ng cue Hai quan thi thirc hien khieu nai theoLuat Khi@unai ho~c trung cfiu giam dinh theo quy diiili tai BiSu 30 Nghi dinh s608/2015/ND-CP ngay 21 thang 01nam2015 cua Chinh phu,

J>iSu 12. HB SO' va m~u hang boa phfin tich dS k.iSm tra chit luong,kiSm tra an toan thuc phim

H6 so yeu cfiu phan tich va mfiu hang h6a thuc hien theo cac quy dinh vahuong d[n cuacac B9 quan ly chuyen nganh vs kiem tra chfit luong, kiem tra antoan thuc phb.

J>iSu 13. Phan tich d~ ki~m tra chit hrqng, kiSm tra an toan th\l'c phim1. Truong hop B9 quan ly nha mroc chuyen nganh giao nhiem vu, chi dinh

rcho ca quan hai quan thirc hien viec ki~m tra ch~t hrong, kiSm tra an toan thtrcpham thi ca quan hai quan can cu cac disu kien, tieu chuan do cac ca quan quanly nha mroc ban hanh dS thuc hi~n phan tich hang h6a.

Ca quan hai quan thong baa cac m~t hang duce B9 quan ly chuyen nganhgiao, chi dinh dS thirc hi~n viec kiem tra chAthrong, kiSm tra an toan thuc pham.

2. Thong bao k~t qua ki~m tra chftt luong, kiem tra an toan thuc pham phaithS hien d~y du k@tqua phan tich va k@tlu~ mfiu hang theo cac tieu chi theo quydinh cua cac B9 chuyen nganh.

12

Page 13: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

3. Thong bao kSt qua kiSm tra ch§.t luong, kiSm tra an toan thuc pham la caso dS quyet dinh thong quan hang h6a.

4. T6ng cue tnrong T6ng cue Hai quan ban hanh Thong bao kSt qua kiSmtra ch§.t hrong, kiSm tra an toan thuc phani (theo m~u s6 09/TBKQKT-CL­ATIP/2015 Phu luc ban hanh kem Thong tu nay) trong thoi han quy dinh cuaphap lu~t vs kiSm tra ch§.throng, kiem tra an toan thirc pham,

5. Truong hop nguoi khai hai quan khong a6ng y voi Thong bao kSt quakiem tra chfrthrong, kiem tra an toan thuc phfun thl thuc hien khieu nai theo Lu~tKhiSu nai hoac trung c~u giam dinh theo quy dinh tai DiSu 30 Nghi dinh s608/2015/ND-CP ngay Zl thang Ol nam Zul S cua Chinh phu,

Mv.c 4ca so Du L~u vt DANH MlJC HANG HOA xucr KHAu,

NH4J>KHAu ~T NAM

I>i~u 14. NguBn thong tin xay dung CO' s& dfr li~u v~ Danh muc hangh6a xuit kh~u, nh~p khAu

1. Cong uoc HS va cac phu luc kem theo;

2. Danh ID\lC hang hoa xu~t khAu,nhsp khAuVi~t Nam;

3. Danh muc hang hoa cfun xu§.tkhfiu, cfunnhap khAu;Danh muc hang hoaxu§.tkhfiu, nh~p khAutheo gifryphep cua ca quan nha mroc co thfun quyen, DanhID\lC hang h6a thuoc dien quan ly chuyen nganh theo quy dinh tai Nghi dinh187/2013/ND-CP ngay 20 thang 11nam2013 cua Chinh phu;

4. Van ban huong dftn vS phan loai hang h6a cua B9 Tai chinh;

5. Ngu6n thong tin khac tir:

a) Cac van ban giai quyet khieu nai vs phan loai hang h6a, ap dung mirethus cua B9 Tai chinh, T6ng C\lC Hai quan;

b) Thong bao kSt qua phan loai cua T6ng C\lC tnrong T6ng C\lC Hai quan;

c) Thong bao kSt qua xac dinh tnroc ma s6 cua T6ng C\lC tnrong T6ng C\lC~

Hai quan.

I>i~u 15. Thftm quyen thu c~p, c~p nh~t, sira dBi CO' sO'dfr li~u v~ Danhmuc hang h6a xuit khftu, nh~p khAu Vi~t Nam

1. rang C\lC Hai quan t6 chirc xay dung ca so du li~u vs Danh muc hangh6a xu§.t khau, 'nhap khfiu Vi~t Nam theo quy dinh tai DiSu 18 Nghi dinh s608/2015/ND-CP ngay 21 thang 01 nam 2015 cua Chinh phu, dam bao tinh d~ydu, toan dien, t~p trung, thong nhfit va c~p nh~t kip thoi,

13 .

Page 14: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

2. Thong tin trong ca sa du lieu duce b6 sung, sira d6i khi cac nguon thongtin neu tai Di€u 14 Thong tu nay thay d6i.

3. T6ng C\}C Hai quan cong khai cac thong tin neu tai Di€u 14 Thong tu naytren trang thong tin di~n tUcua T6ng C\lC Hai quan de ngiroi khai hai quan, cac C(J

quan quan ly nha mroc ·c6 lien quan,-co quan hai quan cac d.p, cong clnrc haiquan su dung.

Muc 51>1EuKHoAN Tm HANH

l>i~u 16. Hi~u l\fc thi hanh

1. Thong tu nay c6 hieu Ive thi hanh sau 45 ngay ke nr ngay kYban hanh,

Truong hop hang h6a thuoc ta khai hai quan dang ky da duce lfty m~uhang h6a d€ phan tich, giam dinh nhung d€n ngay Thong tu nay c6 hieu Ive thihanh chua c6 ket qua phan tich, giam dinh thi thuc hien theo quy dinh cua vanban lien quan c6 hieu Ive tai thoi di€mdang kYta khai.

Trang thoi gian cha Thong tu c6 hieu Ive thi hanh, viec thuc hien phan loaihang h6a, l~y m~u, giri m~u, luu m~u phan tich, thirc hien phan tich, phan loai,giam dinh ti€p tuc thirc hien theo phap luat ap dung tai thoi di€m tnroc khi Thongtu nay c6 hieu Ive.

Bai bo Thong tu s6 49/2010ITT-BTC ngay 12/4/2010; Di€u 17, Di~u 97Thong tu s6 128/2013fIT-BTC ngay 10/9/2013; cong van s6 1280/BTC-TCHQngay 24/1/2014 cua B(>Tai chinh hu6ng d~ tnr lui cac chi ti€t, linh kien rm cuamay m6c, thiet bi nguyen chiec.

2. Qua trinh thuc hien, n€u cac van ban lien quan d€ c?p tai Thong tu nayduce sira d6i, b6 sung hoac thay the thi thuc hien theo van ban moi duce sira d6i,b6 sung hoac thay th€.

l>i~u 17. Ta chrrc tb\fChi~nt. T6ng C\lC tnrong T6ng C\lC Hai quan can cu vao Thong tu nay ban hanh

quy trinh thu tuc hai quan v€ phan loai hang h6a phai phan tich, quy ch~ phantich de phan loai hang h6a, phan tich d€ tlnrc hien kiem tra chAthrong, kiem traan toan thirc pham, quy ch6 xay dung, thu thap, c~p nh?t Ca s& du lieu; xaydung va dam bao CO' so v~t chat, thiet bi may m6c, nguon nhan Ive d~ thuc hienhieu qua nhiem vu phan tich hang h6a xuAt khftu, nhap khau; hu6ng d~ cac

14

Page 15: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

don vi hai quan thuc hien thong nhat, bao_da.nLt~di€1Lki~thu?n .loi.cho heatdong xu~t khau, nhap khau, thuc hien t6t cong tac quan ly nha nucc vS hai quart.

2. Ca quan hai quan, nguoi khai hai quan, nguoi nop thu@va cac t6 chirc,ca nhan co lien quan co trach nhiem thuc hien viec phan loai hang hoa, phan tichde phan loai hang h6a, phan tich de thuc hien kiem tra ch~t hrong, kiem tra antoan thuc pham theo dung quy dinh hien hanh va hu6ng dful tai Thong tu nay.Qua trinh thuc hien co phat sinh vuong mac, ca quan hai quan, nguoi khai haiquan, nguoi nop thu@va cac t6 chuc, ca nhan c6 lien quan bao cao, phan anh vsBQ Tai chinh (TtSng C\lC Hai quan) d:S duce xem xet, huong dfui giai quyet kip

th~

NO'i nh~n:- VP TW Dang va cac Ban cua Dang;- VP Quoc H9i, VP CM tich mroc, VPCP;- Vi~n kiern sat NDTC, Toa an NDTC;• Kiem toan Nha mrcc;- Cac B(), ca quan ngang B(), ca quan thuoc Chinh phu;- Van phong BCD TW v~ phong ch6ng tham nhiing;- UBND tlnh, thanh ph6 true thuoc TW;- Phong Thuong mai va Cong nghiep Viet Nam;- Cong bao;- Cuc ki~m tra van ban - B() Tu phap;- Website Chinh phu;- Cac don vi thuoc Bo..Tai chinh, Vjeb9ite B9 Tai chinh;- Cuc Hai quan cac tinh, thanh pho; V- Website Tfing C\lC Hai quan;- Luu VT; TCHQ (220).

KT. BO TRUONGTHlr°TRUONG

uY BAN NHAN DANTiNH KHA.NH HOA

s6: .A6 6 /SY-UBND

SAO Y BAN CHINH

Kinh giri:- Sa CT, Y t€, NN&PTNT;- Luu:VT, HB.

Huynh Ngoc Bong

Page 16: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

PHV Ll)CDANH MUC MAU BIEU

(Ban hanh kem theo Thong tu s614/2015/TT-BTCngay 30 thang 01 nam 2015 cua B9 Tai chinh)

M§us6

01

Ten Bi~u mftu Ky hi~u

Dang ky Danh, muc may m6c 1 Ol/DKDMTB/2015thiSt bi theo Dieu 9

Quy djnh tai

Di~u 7

02

03

04

05

06

Danh muc hang h6a cac chitiet, linh kien rm cua may m6c I 03/DMTBDKNK-NC/2015thiSt bi nguyen chiec

Phieu theo d5i trir lui cac chitiSt, linh kien roi cua may m6c I 04/PTDTL-TBNC/2015thiSt bi nguyen chiec

PhiSu yeu c~u phan tich kiem 105/ PYCPT/2015Bien ban 1§.ym~u hang h6a

Phieu tiSp nhan yeu c~u phan ! 06/PTNYCPT/2015tich

PhiSu theo d5i trir lui 02/PTDTL-DMTB/2015 Di~u 7

Di~u 8

Di~u 8

Di~u 9

Di~u 1o I

Di~u 1007 Bien ban tra lai m~u hang h6a I 07/BBTLMHH/2015da phantich

08

09

Thong bao kSt qua phan loai I 08/TBKQPL/2015hang h6a

Thong bao kSt qua kiSm trach&t hrong, kiem tra an toan I 09/TBKQKT-CL-ATTP/2015thuc pham

Di~u 11

Di~u 13

Page 17: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M[u s6 OllDKDMTB/2015

CQNG HOA xA HQI CHU NGHiA VJ:E:TNAMDl}c l~p - Tl! do - Hanh phuc

TEN NGU'Ol KHA! HAI QUAN

se .1 .v /v Dang Icy danh muc hang h6a nh~p

kh&utheo Di€u 7 Thong tu s614/2015/IT-BTC

' h' ~............ , ngay ...... t ang nam .

Kinh giri: (2)

Te:i ~gum,{khaihai quan: (1) .Ma so thue: .S6 di~n thoai: ; s6 Fax: .Nh~.tJkhAu hang h6~ la may lien hqp/t5 hop may thuoc dBi nrong quy

dinh tai Dieu 7 Thong tu so 14/2015/fT-BTC ngay 30 thang 01nam2015 cua B9 Taichinh. ·

Nay, (1) dang ky danh muc nh~p khau maym6c, thi~t bi thuoc Chuang 84, Chuang 85, Chuang 90 cua Danh muc hang h6a xuiltkhAu, nhap khAu Viet Nam, dS nghi phan loai theo quy dinh tai DiSu 7 Thong tu s614/2015/fT-BTC. May thuc hi~n chirc nang chinh/bo phan chinh Ia: .• • • 0 0 e 0 0 0 • 0 O I I I 0 I I I I Ill I I I I I I I 0 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I.,

Ma s6 theo D~ muc han~ h6a XK, NK.Vi,~tNam ;Th' . . d kie nhf kh" ' d"01 gian \I en ap au tu............ en ;. d';?. :. v ' he nh" kh;?.Dia rem lap d~t hang oa ap au .

f)v Jr.'1 • haiang "'"J tai ca quan ai quan: .

s6 Ten hang, Don vi SB hrong Tri gia Tri gia Ghi clniTT quy each phfim tinh (d\f ki~n)

ch~t(1) (2) (3) (4) (5) (6) (7)123...

(1) cam k€t ke khai chinh xac, trung thirc cac tai li~un6i tren (1) se thuc hien dung quy dinh hien hanh vS xuAtnh~p khAuhang hoava chin trach nhiem tnroc phap lu~t vs cam k6t nay.

Page 18: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

(1) kinh d6 nghi (2) xacnhan danh muc may 'moc, _thiStbi d6 nghi phan loai theo may thtrc hien clnrc nangchinh/bo phan chinh cha (1) theo quy dinh hien hanh.'.

s6 ngay (dang ky) Danh muc (3)ca QUAN HAI QUAN LAM THiJ rue

DANG KY(Ky, ghi ro ho, ten, va dong ddu)

Ngay thdng nam .NGu'ffi D~I Dl¢N THEO PHAP

LUAT CUA xctror KHAI HA:l QUAN. (Ky, ghi ro ho, ten, va dong ddu)

······················································································································Ghi chu:

(1) Ghi ten ngiroi khai Mi quan dang kyDanh muc;(2) Ghi ten CO'quan hai quan nm dang kYDanh ID\lC.' '(3) So, ngay dang kYdanh ID\lC do don vi Hai quan lam thu tuc dang ky danh ID\lC ghi, phu hop voi so

thtr tu, ngay dang Icy ghi trong so theo doi dang kYdanh muc.

C9t (5): n~u tai thoi d:i8rndang ky, ngtroi khai hai quan chira bi~t duce chinh xac tri gia hang nh~pkhftu thl ghi tri gia vao c¢t (6).

Page 19: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M~u s6 02/PTDTL-DMTB/2015

s6 ta .Ta s6 .

PmEU THEO DOI, TRU LID HANG HOA NHAP KHAu(Theo quy dinh tai Di€u 7 Thong tu s6 1412015/TT-BTC ~gay 3010112015

cua B9 Tai chinh)

1. Danh muc hang h6a nhap khAu quy dinh tai Bi~u 7 Thong tu s614/2015/TT-BTCngay 30 thang 01nam2015 cua B9 Tai chinh. .2 T" '. kh . hai - :.. s:. en ngua1 ai ai quan ;Ma so thue: .

3. Ten may lien hQ'P/t6hQ'Pmay .

4. Ten may thirc hien chirc nang chinh/bo phan chinh:...............................................................................5. Ma s6 theo Danh muc hang h6a XK, NK.Vi~t Nam .

sa SB,ky Ten Luong Don Tri Hang hoa Hang hoa con CongTT hi~u, hang, vi gia nh~p khiu lai chira nh~p clnrchai

ngay tiY quy tinh (don theo tCrkhai kb§u ~uankhai each vi hai quan thong ke,hai phAm r"· Luong Tri Luong Tri trir lui kyienquan chit t~) gia gia ten, dong

dJ:: ,..au congclnrc

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

; I

' h, v.....ngay ... t ang... nam ...co QUAN HAIQUAN cAPrmsu

THEO DOI TRU LID(Ky, ghi ro ho, ten, VQ dong ddu)

......................................................................................................Ghi chu:

- s6 ta, ta s6 va cac tieu chi tai cac muc 1,2,3,4,5 do co quan Hai quan noi d.p phieu theo doi, trir luighi. Khi d.p phieu theo doi, tnr lui, nSu 01 phieu gbm nhi6u ta thi co quan Hai quan phai dong dfiu treo lentfit ca cac to.

- se li~u tai cac c9t tir 1 dSn 11 cua Phieu do co quan Hai quan noi lam thu tuc nh?p khdu hang hoaghi.

- Khi ngiroi khai hai quan aa nh?p khdu hSt hang hoa theo Danh muc da dang Icy thi Chi eve Haiquan cu6i cling xac nhsn Ien ban chinh "da nhap hSt hang h6a theo Danh muc s6 " va sao O1 ban (dongdfiu sao y ban chinh) gm Chi eve Hai quan noi cfip Phieu theo doi tnr iui.

Page 20: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M[u s6 03/DMTBDKNK-NC/2015

DANH Ml)C HANG HOA NHAP KHAU(Theo quy dinh tai Di Ju 8 Thong tu s6 14120l 5iTT-BTC ngay 3010112015

cua B<) Tai chinh)

S J. ' dv h'ro ; ngay ang n..1 .

A '' kh • 9• ""' J,., J.1-Ten ngucn ai hai quan: ;Ma so thue: : : .2- Ten thiBtbi nguyen chiec .3- Ma s6 theo Danh ID\lC hang h6a XK, NK Vi~tNam .4- Dang Icy tai ca quan hai quan .5- Thai gian du ki~n k~t thuc nhap kh~u hang h6a .

sA Ten hang hoa Don vi tinh Tfing sA hrong Ghi chiiTT

Tieng Vi~t Ti6ng Anh(1) (2) (3) (4) (5) (6)123...

Ngay thdng nam .ca QUAN HAI QUAN LAM TIIiJ TIJC

DANG KY(Ky ten, dong ddu)

Ngay thang nam .NGUOI f>4!DltN THEO PIIAP LU4 T

cUA NGUOI KHAI HAI QUAN(Ky, ghi ro ho, ten, va dong ddu)

....................... , ··············· ······ ·········Ghi chu:

- se, ngay dang kY danh ID\lC do don vi Hai quan lam thu tuc dang ky danh ID\lC ghi, phu hop voi s6thtr tu, ngay dang kY ghi trong s6 theo doi dang ky danh muc. ·

Page 21: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M~u s6 04/PTDTL-TBNC/2015

sf> ta .Ta s6 .

PmEU THEO n61, TRU Lill HANGHOAN~ KHAu(I'heo quy atnh tai IJiJu 8 Thong tu s6 1412015/I'T-BTC ngay 3010112015

cua B9 Tai chinh)

1. Danh muc hang h6a nhap kh~u quy dinh tai f)i~u 8 Thong tu s6 14/2015/TT-BTCngay 30 thang 01nam2015 cua B9 Tai chinh.

" • • .,. - J,., th .:..2. Ten nguoi khai hai quan ;Ma so ue: .3. Ten thi~tbi nguyen chiec .4.Ma s6 theo Danh muc hang h6a XK.,NK Vi~tNam .

s6 s,( k.Y h"'' se hrong SB hreng hang Hai quan noi lam thii tuc thBngo, ieu,TT ngay terkhai hang lam con ~:].i ke, trir liti <kVten, il6n!! dau)

hai quan thii t\IC Cong chrrc hai Lanh dao HQQuan TNTK ctra khiu

(1) (2) (3) (4) (5) (6)

Ii ! ' I

' ha v.....ngay ... t ang... nam ...ca QUAN HAI QUAN c.A:PPHIEU

THEO DOI TRU LUI(Ky, ghi ro ho, ten, va dong ddu)

•• • • • • • • • • • • • • • • • • • •• • • • • • • • • • • • • • • • • r• • • • • •' • • • • • • • • • • • • • • • • • • • • •' •' • • • • • • • • • • • • • • •' • • • • • • •• • • • • • • • • •

Ghi chll.:- s6 ta, ta s6 va cac tieu chi tai cac muc 1,2,3,4,5 do ca quan Hai quan noi cip phieu theo doi, tnr lui

ghi. Khi cip phisu theo doi, trir lui, n~u 01 phieu g6m nhieu ta thi ca quan Hai quan phai dong diu treo lentftt ca cac ta.

- S6 li~u tai cac ci)t tir 1 d~n 6 cua Phi~u do ca quan Hai quan noi lam thu tuc nhap kh~u hang hoaghi.

- Khi ngiroi khai hai quan da nh~p khdu h~t hang hoa theo Danh muc da dang kY thi Chi cue Haiquan cu6i cung xac nhan len ban chinh "da nhap h~t hang h6a theo Danh IJl\lC s6 " va sao 01 ban (dongdiu sao y ban chlnh) giri Chi C\lC Hai quan noi cip Phieu theo doi tnr lui.

Page 22: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M§u s6 05/PYCPT/2015

C(>NGHOA xA HQI CHUNGHiA ~T NAMF>Qcl~p - T\f do - Hanh phuc

TONG eve HAI QUANTEN CQHA.IQUAN¥Eu cAu

SB: . ' th, v...... , ngay ... ang ... nam ....

PmEU¥Eu cAu PHAN rtcn HANGHOA xuAT KHAu,~P KHAu KIEM BIENBAN LAYMAu

Kinh ..gu1: ···············································

1. Ten hang theo khai bao: .2. Ma s6 hang hoa theo khai bao: .3. se ta khai hai quan:... .. . . ngay thang nam .4. se gifiy chirng nhan xufit xi1 (C/O) (neu c6) ngay thang nam .5. Dan vi XK., NK .6 N ' IA ';:;'. I:\' d';.. IA ';:: .. gay ay mau: via iem ay mau: .7. Ngiroi l~y mdu:

- Cong chirc hai quan 1: .- Cong chirc hai quan 2: ~ .l:'\ • d'" ' . kh . h, .- v~1 ien ngum at at quan: .

v d. .it '\ , d, , . ';{8. f)~c rem va quy each ong gm mau: .9. S6 hrong mdu/Chi tiet mdu (kich thircc, d~c diem): .

10. Hinh thirc kiem tra thuc t6 hang h6a (mi~n kiem tra hoac kiem tra cy I~ hoac• ..z. ' b"kiem tra toan Q) .11. Mdu da duce niem phong hai quan s6: .12. H6 so kem theo:

(1) Hop d6ng thirong mai (ban chup) : C6 D Khong D(2) Tai lieu kYthuat c6 lien quan (ban chup) : C6 D Khong D(3) Chirng thir giam dinh (ban chup, neu c6) : C6 D Khong D(4) Gifiy ta khac c6 lien quan (neu c6, ghi ro loai gifiy ta):....................................... ··············· ······ ··························

13. N9i dung yeu d.u phan tich: (ghi ro ccictieu chi cdnphdn tich, vi d-11-: thanhphdn, ban chdt).................................................................................................14. Ngiroi khai hai quan yeu cftu Ifiy lai mfiu: C6 D Khong D" '. . ). nhf . ~Ten nguoi duce uy quyen an 1~1mau: .

(15) D4]:DJlN NGU'ffiKHAI HAI QUAN(Ky, ghi ro ho, ten)

CONGCHUC HAI QUAN(Ky, ghi ro ho, ten, dong ddu

cong chuc)

THU TRUONG BONVI~(Ky,ghi ro ho, ten, viz a6ng.

. ddu)

Ghi chit:- Lap thanh hai ban (1 ban luu cung h6 sa luu cila Hai quan; 1 ban gUi trong h6 so phdn tich).- Giao m&ucho ca quan phdn tich, ma niem phong, ban giao chi tiit m&u.- (15) Truong hap vcingmat dai di?n nguoi khai hai quan khi ldy m&uthi phai c6 chii kj cua ngutri

chung kiin la: doanh nghi?p hoac ca quan nha nuac tai khu v;rc CU-akhdu, dai dien doanh nghiep vdntai, doanh nghiip kinh doanh cang, kho Mi trong truong hop doanh nghi?p vcingmdt;

Page 23: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

Mftu s6 06/PTNYCPT/2015

'T6NG eve HAI QUANTEN CQ PHAN Ti CH HAI QUAN

CQNG HOA xA HQI CHiJ NGHiA VQ:T NAMllQc l~p - Tl! do - Hanh plnic

S6: ./ PTPL-NV ' th, ~................. , ngay ang nam

..Pm:Eu TIEP NH4N Yiu cAuPHAN rtcaHANG HOA xuar KHAu, NII!P KHAu

-Thai gian ti€p nhan yeu c~u phan tich: ngay thang nam .- Phieu yeu c~1!phan tich kiem bien ban Ifiymfiu s6: ngay .f) . " " h" ti h- 011vi yeu cau p an ic : .

- Ten m~u theo khai bao: : .- s6 ta khai hai quan: ngay thang nam .- se gifiy chirng nhan xu~t XU (C/O): ngay thang narn "- B011 vi XK, NK/T6 chtrc, ca nhan: .

- se hrong m[u: .- Phan c6ng thirc hien phan tich va hru y:

NGUOIGIAO(Ky va ghi ro ho ten)

NGU'Ol~(Ky va ghi ro ho ten)

THU TRUONG BON VJ(Ky, ghi ro ho ten, va dong ddu)

Ghi chu: Truong hop Phiiu yeu du phdn tlch hang hoa ai nghi xac dinh truce ma s6, kh6ngyeu cdu aiin CCZc thong tin t<Jkhai hai quan.

Page 24: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M~u s6 07/BBTLMHH/2015

T6NG eve HAI QUANTEN CQ PHAN TiCH HAI QUAN

C(>NG HOA xA H(>I CHU NGHiA VJl:T NAMf>(lcl~p - T\l' do - Hanh phiic

SB: /PTPL-NV ' ha -................. , ngay t ang nam

BIEN BAN TRA L.t)l MAU BA PHAN TiCH

......... (ten ca quan phdn tich hai quan) quyet dinh tra lai m[u da phantich nhu sau:

Th' . . " . ".X' . ' ' , ...,- ai gian tra lai mau: gw ngay thang nam .- Ten m[u tra lai (theo khai baa): ., . , , .S" t' kh . hai Th" ba ke ' h" ti h "- o a ai ai quan: .. .. ong ao et qua p an 1c so: .;{ 1 ?;'. ~ 1 .- So UQ'Ilgmau tra at: .

- Dan vi d€ nghi tra lai m[u: .C " - d}. hi tr' 1 . 7" J.. N ' th' -- ong van e ng . a ?I mau so:...................... gay.... ang nam .

- N~ai nhan li;ti.m[u ~tho .ten~thong tin CMFND hodc h9 chieu, ten doanhnghiep, ca quan xin nhdn lai mau): .... . ···································· ········G •A ' x nhf 1 . 7" ( J.. ') N ' th' -- iay uy quyen i;tn ?I mau neu co : .. gay.... ang nam .

- Nguoi tra lai m[u: .- Luu y: ....... ..········· ....... ..... ········· .... ············ .

Chu hang cam doan ·da nhan lai m~u va khong khieu nai v~ k~t qua phantich d6i voi m[u hang nay sau khi da duce nhan lai m[u.

(Ky, ghi ro ho, ten) (Ky, ghi ro ho, ten)THU TRUONG DON VJ

(Ky, ghi ro ho, ten vi} dong ddu)NGUOI NH!N L~ MAU NGUOI TRAL~ MAU

Ghi ch u: - Cong van a€ nghi tra lai mdu ghi ro ten nguoi nhdn lai mdu, thong tin CMTNDhoac h9 chieu va m)i dung can doan neu tren;

- Gidy Uy quyen nhdn lai mdu tip dung cha dai ly hai quan hoac truong h9JJchuhang quyit dinh Uy quyen cha mot dai dien hop phdp tJi nhan lai mdu.

Page 25: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

M~u s6 08trBKQPL/2015

C<)NGHOA xA H<)I CHU NGHiA VJ¥T NAMf>{)cl~p - T\f do - H~nh phuc

BOTAICHiNHTONG eve HA.1QUAN

s6: !TB-TCHQ HaN9i, ngay thang nam

THONG BAOV~ k~t qua phan loai dBi v6i hang h6a xuit khAu, nh~p khAu

Can cu Luat Hai quan s6 54/2014/QH13 ngay 23 thang 6 nam 2014;

Can cu Nghi dinh s6 08/2015/NB-CP ngay Zl thang Ol nam Zul S cua Chinhphu quy dinh chi ti€t va bien phap thi hanh Lu~t Hai quan v~ thu tuc hai quan, kiemtra giam sat, kiem soat hai quan;

Can cu Thong tu so14/2015/TT-BTC ngay 30/01/2015 cua B9 Tai chinhhuong dfui v~ phan loai hang h6a, phan tich d~ phan loai hang h6a, phan tich d~kiem tra chfit hrong, kiem tra an toan thirc pham; Thong tu s6 .. ./2015/TT-BTCngay . . . cua B9 Tai chinh v~ viec ban hanh Danh ID\lC hang h6a xuftt khsu, nhapkhfi.uVi~t Nam;

Tren ca so k€t qua phan tich cua . . . . (ten ca quan phdn tich hdi quan) taithong baa s6 ngay va d~nghi cua , T6ng C\lC Hai quan thong baak€t qua phan lo~i hang h6a nhu sau:

1. Ten hang theo khai baa: .

2. Don vi xuftt khAu/nhap khau: .. .Dia chi: .

MST: .3. s6, ngay ta khai hai quan tai Chi C\lC Hai quan (C\lCHai quan )

4. Tom t~t mo ta va d~c tinh hang h6a:

5. K~t qua phan loai:Ten goi thee cfiu tao, cong dung:

thuoc nh6m , phan nh6m , ma s6 tai Danh muc hang h6a xuatkhAu,nhap khAuViet Nam./.

Thong baa nay c6 hieu Ive k~ tl.r ngay ban hanh.z.

Noi nh~n:- LE>r6ng cue (d8 bao cao);- Cac eve HQ tinh,TP (d~ t/hien);- Chi cue HQ: (naigid mciu phdn tich)- ... (don vi XKINK);- Website Hai quan;-Liru: VT, ..... (don vi)CL)-(CVxz.l ly h6 so) (3b).

TONG eve TRUONG '(Ky, ghi ro ho, ten, va clang ddu)

Page 26: UEN o2f69 J~t!(Y~ga·~~J~ THONG TU' .. phan loai phan dBi f ...syt.khanhhoa.gov.vn/Resources/Docs/6.4.2015/2769-BTC.pdf · Truong hop thuc hi~n phan loai hang h6a theo quy dinh tai

BOTAICHiNHTONG. eveHAI QUAN

M~u s6 09ffBKQKT-CL-ATTP/2015

C(>NG HOA xA H(>I CHU NGHiA \7L¢T NAMfJ{)cl~p - Tl}.' do - H~nh phuc

se: !TB-TCHQ HaN9i, ngay thdng ndm

THONGB.AOV~ k~t qua ki~m tra chit lll'Q'Il~/ki~mtra an toan tlnrc pb§m dBiv6i hang boa

.. xuat kb§u, nh~p kh§u

Can cu Luat Hai quan s6 54/2014/QH13 ngay 23 thang 6 nam 2014;Can cu Nghi dinh s6 08/2015/NB-CP ngay 21 thang 01nam2015 cua Chinh

phu quy dinh chi tiet va bien phap thi hanh Lu~t Hai quan v~ thu tuc hai quan, kierntra giam sat, kiem soat hai guan;

Can cu Thong tu so 14/2015/TT-BTC ngay 30/01/2015 cua B9 Tai chinhhu6ng dfu1 v~ phan loai hang h6a, phan tich de phan loai hang h6a, phan tich dekiem tra chftthrong, ki€!Iltra an toan thuc pham;

Can cu ...uy quyen cua B(>.... cho Tong C\lC Hai quan ....Tren ca so ket qua phan tich cua Trung tam Phan tich phan loai hang h6a va

d~ nghi cua Giam d6c Trung tam, T6ng cue Hai quan thong bao ket qua kiem trachftt hrong/kiem tra an toan thuc pham d6i voi hang h6a nhtr sau:

1. Ten hang theo khai bao: .2. Ban vi nhap khau : ~ .. .3. s6, ngay ta khai hai quan ..................................... ············ ...······ ....4. Ket qua kiem tra:

K~t qua Ham hrgngcho phep

PbU'O'llg

phap thfr ·Don vj tinhTen chi tieuSTT

5.K~t lu~n:

Thong bao nay c6 hieu Ive ke tUngay ban hanh.z.

Nai nhiin:- LD T6~geve;- Chi eve HQ (nci giri mJu phdn tich):- Doanh nghiep XNK (d6 t/h);- Cae Chinhanh (d6 p/h);- Luu: VT, 1MXL.

TONG eve TRUONG(Ky, ghi rii ho, ten, va a6ng ddu)