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
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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
5/24/2013
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
5/24/2013
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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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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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
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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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10
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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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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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
5/24/2013
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
5/24/2013
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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