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Thông tư 13/2014/TT-BTC Thông tư 13/2014/TT-BTC của Bộ Tài chính về việc quy định thủ tục hải quan đối với hàng hóa gia công với thương nhân nước ngoài


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BQ TAI CHiNH CQNG HOA xA HQI CHU NGHiA VIET NAM

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D(}c lp - T\f do Hnh Phuc

S6: 13 /2014/TT-BTC


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,..-··· -- ·--


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Ha N9i, ngay 24 thang OJ niim 2014

!1 \''P . "d8NO T . b :;•'.' - \-• ,' ,. ..,,.,...,

I ---·· -

iDE'N s.: Af\L

l 1" ' " . V6( L/ Af THONG TU

on Jtf_ -- ·- . .Cljnh thu il,lC hai quan dfii V6i hang hoa gia Cong

v6i th110'Dg nhan ntr&c ngoai


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Can cu Lu(lt Hai quan s6 2912001/QHl O ngay 291612001 va Lu(lt s6 4212005/QHl 1 ngay 141612005 sua a6i, b6 sung m9t s6 aiiu cua Lu(lt Hai quan;

Can cu Lu(lt Thui xudt khdu, thui nh(lp khdu s6 4512005/QHl 1 ngay 141612005; Lu(lt Quan ly thui s6 78/2006/QH11 ngay 2911112006; Lu(lt s6 21/2012/QH13 ngay 2011112012 sua a6i, b6 sung m9t s6 aiiu cua Lu(lt Quan ly

thui;

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Can cu Lu(lt Thu<mg mr;zi s6 36/2005/QHl 1 ngay 141612005; Can cu B9 Lu(lt dan S f! s6 33/2005/QH11 ngay 141612005; Can cu B9 Lu(lt lflnh S f! s6 1511999/QHlO ngay 2111211999;

Can cu Nghf afnh s6 15412005/ND-CP ngay 1511212005 cua Chinh phu quy ajnh chi tiit m(jt s6 itiiu cua Lu(lt Hai quan vJ thu tJ,lc hai quan, kidm tra, giam sat hdi quan;

Can cu Nghi afnh s6 18712013/ND-CP ngay 2011112013 cua Chinh phu quy dinh chi tiit thi hanh Lu(lt Thuang mr;zi vi hor;zt d9ng mua ban hang hod qu6c ti va cac hor;zt t19ng dr;zi ly mua, ban, gia cong va qua canh hang hoa vai

nuac ngoai;

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Can cu Nghi afnh s6 8712010/ND-CP ngay 131812010 cua Chinh phu quy dfnh chi tiit m9t s6 diJu cua Lu(lt Thuixudt khdu, thui nh(lp khdu;

Can cu Nghf afnh s6 11812008/ND-CP ngay 2711112008 cua Chfnh phu quy afnh chuc nang, nhi?m VJ,l, quy€n hr;zn va ca cdu t6 chuc cua B9 Tai chinh;

Theo aJ nghi cua T6ng CJ,lC tru&ng T6ng CJ,lC Hai quan,

Bi) truang B9 Tai chinh ban hanh Thong tu quy afnh vi thu f!'c hai quan a6i vbi hang hod gia cong vai thuang nhan nuac ngoai nhu sau:

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M\IC 1

QUY D!NH CHUNG

Diu 1.Ph'm vi diu chinh

Thong tu nay quy djnh thu t\lc hiti quan dBi v6i hang h6a nh gia cong Vit Nam cho thuong nhan nu6c ngoai va thu qic hai quan dBi v6i hang h6a

dt gia cong cr nu6c ngohl.

Diu 2. Dfii ttrQ"Dg ap d\lng

  1. Cac dBi tm;mg duqc gQi chung la thuong nhan du6i day:

    1. Doanh nghip Vit Nam duqc thanh lp va dang kY kinh doanh theo Lut doanh nghip;

      image

    2. Doanh nghip c6 vBn dAu tu nu6c ngoai dugc thanh lp theo Lut dAu

      tu·

      '


      xa·

      '


    3. Hgp tac xa dugc thanh lp va dang kY kinh doanh theo Lut Hgp tac


    4. H9 kinh doanh ca thS dugc dang kY kinh doanh theo Nghj dinh sB

    43/201O/NI>-CP ngay 15/4/2010 CUa Chlnh phu.

  2. Ca quan hai quan, cong chuc hai quan.

  3. Ca quan khac clia Nha mroc trong vi phdi hgp quan ly nha nu6c vS hlii

quan.


Diu 3.Giai thich tir ngfr

  1. "Nguyen liu gia cong" bao gBm nguyen liu chlnh va ph\l liu:

    1. "Nguyen liu chinh" la nguyen liu o nen thanh phk chinh cua san

      phfun. .

    2. "Ph\l liu" la phk nguyen liu tham gia to nen san phfun gia cong nhung khong phai thanh phk chlnh cua san phfun.

  2. "Vt tu gia cong" la cac lo san phfun, ban thanh phfun tham gia vao qua trinh sm xut sm phk gia cong nhung khong trgc ti8p cAu thaoo san phfun

image

gia cong. Vt tu gia cong bao gBm ca bao bi hoc vt liu lam bao bi chua siul phfun gia cong.

  1. "PhS liu gia cong" la nguyen liu, vt tu, may m6c, thiBt bi bi loi ra trong qua trinh gia cong dugc thu hBi ds lam nguyen liu cho m9t qua trinh san xut khac.

  2. "PhS thai gia cong" la nguyen liu, vt tu bi lo ra trong qua trinh gia cong nhung khong con gia tri SU d\Jilg.


    2

  3. "Ph@ phfun gia ci)ng" la san phfun, ban thanh phfun khong d\it tieu chudn ky thu?t (quy each, kfch thu&c, phfun chdt,...) theo thoa thu cua hgp d6ng/ph\l l\lc hgp d6ng gia cong, bi lo(li ra trong qua trinh gia cong.

  4. Dinh muc thvc t8 san xudt San phfun gia Cong (du&i day viBt tt la dinh muc), bao g6m:

  1. "Dinh muc su dl,lng nguyen liu" la lugng nguyen liu cfui thi@t, hgp ly thvc t8 su d\lllg dB san xu§.t ra m9t dcm vi san phfun gia cong;

  2. "Dinh muc v?t tu tieu hao" la lugng v?t tu tieu hao thvc t8 cho san xudt m9t dcm vi san phfun gia cong;

  3. "Ty I hao h\lt nguyen liu hoi.ic v?t tu" la lugng nguyen liu hoi.ic v?t tu thvc tB hao h\lt bao g6m hao h\lt tv nhien, hao h\lt do t(lo thanh ph@ liu, ph@ phAm, ph@ thai gia cong (trir ph@ liu. phB thai dii tinh vao dinh muc SU d\lllg)

tinh theo cy l % so v&i dinh muc su d\lllg nguyen liu hoi.ic dinh muc v?t tu tieu

hao. '

  1. "Dinh muc tach nguyen liu thanh phdn ti:r nguyen liu ban dAu" la

    lugng nguyen liu thanh phdn duqc tach ra ti:r m9t nguyen liu ban dftu.

  2. "May m6c, thi@t bi, dl,lng C\l tr\l'C ti@p ph\IC V\l gia cong" la nhfrng may m6c, thi@t bi, d\lllg C\l nfun trong day chuySn cong ngh san xudt san phfun gia cong, do ben di.it gia cong cho ben nh gia cong thue, mugn dB thvc hin hgp d6ng gia cong.

  3. "Hang hoa gia cong" quy dinh t\ii DiSu 28 Nghi dinh s6 187/2013/ND­ CP ngay 20/1112013 cua Chinh phu (du&i day vi8t tt Nghi dinh s6 187/2013/ND-CP) la san phdm hoan chinh cua m9t quy trinh san xuM, chB bi@n va dam bao duqc yeu cdu cua ben di.it gia cong theo thoa thu trong hgp d6ng gia cong.

    image

    I 0. "Thucmg nhiin nh gia cong !An ddu" la thuong nhan chua tirng duqc ca quan hai quan ti@p nh?n hgp d6ng gia cong tinh tu thai diSm thong bao hqp d6ng gia cong trc't vs tru&c.

    I>iu 4. Hinh thuc hqp d6ng gia cong

    • 1. Hqp d6ng gia cong duqc l?p thanh van ban hoi.ic cac hinh thuc c6 gia tri tucnig ducmg van ban bao g6m din bao, telex, fax, thong dip du liu va cac hinh thuc khac theo quy dinh cua phap lut.

  1. VS chu k.Y va con ddu tren hqp d6ng:

    D6i v&i thucmg nhiin nu&c ngoai phai c6 chu ky; d6i v&i thucmg nhiin Vit Nam ky, dong d&u theo quy djnh cua phap lut Vit Nam; d6i v&i thuang nhiin la h9 kinh doanh ca thS thi ky, ghi ro h9 ten; s6, ngay, nai c&p chi'.rng minh


    image

    nhan dan cua chu h9 kinh doanh.

  2. Cac chtrng tu kem theo hgp d6ng do ben dt gia cong la thuang nhan nu6c ngoai phat hanh bg hinh thuc din ru thi ben nh gia cong la thuang

nhan Vit Nam ky, dong d&u xac nh.

D6i v6i thuang nhan Vit Nam la h(\ kinh doanh ca thS thi th\fc hin theo image khoan 2 DiSu nay. I

l>iu 5. N(}i dung hqp aBng gia cong

NQi dung hgp d6ng gia cong th\lc hin theo quy dinh ti DiSu 29 Nghi dinh s6 187/2013/ND-CP.

Truang hgp ben dt gia cong va ben nh gia cong phat sinh giao djch

qua ben thu ba nhu ben dt gia cong chi djnh ben nh gia cong nh nguyen liu, vt tu ru dBi tac thu ba hoc chi dinh giao san ph&m gia cong xu&t kh&u

cho dBi tac thu ba thi phai thS hin tren hgp d6ng hoc ph\l 1\lc hgp d6ng hoc van ban, tfil liu co lien quan dB chtrng minh.

l>iu 6. Ph\1 1\lc hqp aBng gia cong

  1. Truang hgp m<?t hgp d6ng gia cong co thai h hiu l\fc tlen m(\t nam thi co thS tach thanh nhiSu phv Ive hgp d6ng dB th\fc hin; thai gian th\fc hin m<?t phv Ive hgp d6ng khong qua m(\t nam. Truang hgp dc bit thm gian gia cong mQt san phk vugt: qua m(\t nam thi hgp d6ng!phv Ive hgp dBng gia cong th\fc hin theo rung san ph&m (nhu gia cong dong tau, sua chfra tau biSn, . . .).

  2. Phv Ivc hgp d6ng gia cong Ia m(\t b(\ ph khong tach rm cua hgp d6ng gia cong.

    image

  3. M<;>i S\f sua dBi, bB sung, diSu chinh cac diSu khoan cua hgp d6ng gia cong (kS ca gia h hgp d6ng) duqc thS hin bg phv Ive hgp d6ng tru6c thm diSm hgp d6ng gia cong hSt hiu 1\lc va thong bao phv Ive nay vm ca quan hai quan tru6c hoc cling thai diSm thuang nhan Vit Nam (sau day gQi tit la thuang nhan) lam thu tvc xu&t khdu, nhp kh&u lo hang diu tien theo ph\l 1\lc hgp d6ng do. Phv Ive hgp d6ng gia cong co d&y du chu tj, con d&u nhu hgp ddng gia cong theo quy djnh ti DiSu 4 Thong tu nay.

Khi hgp df>ng gia cong da th\fC hin xong Va San ph&m gia COng da XUdt kh&u hSt ddng thai hgp d6ng gia cong da hSt hiu l\fc thi thuang nhan khong duqc tiSp 1\lc gia h hgp dang gia cong.

DBi v6i trj gia nguyen liu, vt tu nhp khdu dB gia cong khi co thay dBi, bB sung thi chdp nh trj gia ghi tren hoa dan thuang mi cua h6 sa nhp khdu, khong bt bu(\c mcr ph\11\lc dS diSu chinh.

Diu 7. Dja dim lam thu tvc hiii quan

Vic thµc hin thu tl,lc hai quan d6i v&i m9t hqp d6ng gia cong duqc thµc hin ti;ii m9t Chi C\lC Hai quan thu9c C\lc Hai quan tinh, thanh ph6 do thuang nhan lµa ch9n, C\l thS:

  1. Ti;ii Chi C\lC Hai quan thu(k C\lc Hai quan nai thuang nhan c6 ca sa san xuAt hoc ca sa San xuAt nai gia cong li;ii;

  2. Ti;ii Chi C\lC Hai quan thu(lc C\lC Hai quan nai thuang nhan c6 trµ sa

    chinh duqc thanh lp theo quy djnh cua phap lut;

  3. Ti;ii Chi C\lC Hai quan thu(lc C\lc Hai quan nai c6 Chi nhitnh cua thuang nhan; chi nhitnh nay duqc thanh lp theo quy dinh cua phap lut, c6 chuc nang, nhim V\l lam thu tl,lc hai quan theo quy dinh va dong tren dia ban c6 cira khfiu thµc t6 nhp khfiu nguyen liu, vt tu dS thvc hin hqp d6ng gia cong;

  4. Truang hqp thuang nhan dugc t6 chuc theo mo hinh Tp doan, TBng

    cong ty (Cong ty m(( - Cong ty con) c6 dan vi chuyen trach thµc hin vic nhp khAu nguyen liu, vt tu dB cung cAp cho cac dan vi trµc thu9c hoc c6 ca sa

    san xuAt ti;ii nhiSu tinh, thanh phB khac nhau thi dugc lµa chQn m(lt Chi C\lC Hai quan nai c6 ca sa san xuAt hoc m(lt Chi C\lC Hai quan nai nhp khAu nguyen

    !iu, vt tu dS thµc hin hqp d6ng gia cong;

  5. Truang hqp ti;ii nai c6 ca s& san xuAt hoc nai c6 tl'\l sa chfnh cua thuang nhan khong c6 t6 chuc hai quan thi thuang nhan duqc lµa ch9n m(lt Chi C\lC Hai quan thu tin thu9c C\lc Hai quan tinh, thanh phB dS dang kY lam thu t\lC hai quan.

DiSu 8. Trach nhim cua thtrO'ng nhan, CO' quan hiii quan

  1. D6i v&i thuang nhan:

    Thuang nhan hoc nguai di;ii din theo phap lut cua thuang nhan trµc ti6p chiu trach nhim tru&c phap lut vS:

    1. Sir d\lng dung ffi\lC dich, dling dinh muc nguyen liu, vt tu gia cong theo quy dinh ti;ii DiSu 30 Nghi dinh sd 187/2013/ND-CP.

      image

    2. Thong bao hqp d6ng gia cong; lam thu tl,lc nhp khfiu nguyen liu, vt tu; thong bao, diSu chinh dinh muc; lam thu tl,lc gia cong chuyBn ti6p; lam thu t\lC xuAt khfiu San phk gia cong; thanh khoan hqp d6ng gia cong va cac thu tl,lc khac lien quan d€n hqp dBng gia cong v&i ca quan hai quan.

    3. Xay dvng, quan ly, theo doi nguyen liu, vt tu tren h th6ng s6 k€ toan cua thuang nhan tu khi nhp khfiu nguyen liu, vt tu cho d€n khi thanh khoan xong hqp d6ng gia cong va luu trii theo thai hi;in quy dinh cua phap lut.

    4. Ph6i hgp v6i ca quan hai quan trong vic U:ng dl,IIlg ce\ng ngh thong tin dS quan ly hgp d6ng gia cong va lam thu tµc xufit khau, nhp khAu hang hoa gia cong.

  2. B6i v6i ca quan hai quan:

  1. Thvc hin thu tµc hai quan, theo doi, kiSm tra, giam sat vic thvc hin hqp d6ng gia cong cua thuang nhan;

  2. KiSm tra vic su dl,IIlg nguyen liu, vt tu, may m6c, thiSt bi gia cong cua thuang nhan dS dam bao su dl,IIlg dting ml,lc dich da dang kY v6i ca quan hai quan;

  3. KiSm tra ca s& san xufit cua thuang nhan d6i v6i truemg hqp phai kiSm tra ca sa san xua:..t;

  4. Ap dl,lng bin phap cuang chS phu hqp d6i v6i truemg hqp thuang nhan c6 hanh vi bo tr6n, tAu tan tai san theo quy dinh ti khoan 26 fliu 1 Lut sua

dBi, bB sung m(\t s6 diu cua Lut Quan ly thus Va cac van ban hu6ng dfui lien

quan;


d) lrng d\!Ilg cong ngh thong tin dS to thu lqi va quan ly cht che vic thvc hin hqp d6ng gia cong cua thuang nhan.


Myc 2

THU TVC HAI QUAN D6I vm HANG HOA N GIA 'CONG

TI VIT NAM CHO THUONG NHAN NUOC NGOAI

Diu 9. Thu tyc thong bao hQ'p ilBng gia cong

1. Trach nhim cua thuang nhan:

Ch nhftt o 1 ngay lam vic d6i v6i truemg hqp khong phai kiSm tra ca s& san xufit, 08 ngay lam vic d6i v6i truemg hqp phai kiSm tra ca s& san xufit truac khi lam thu tµc nhp khAu lo hang dfiu tien cua hqp d6ng gia cong, thuang nhan thong bao hqp d6ng gia cong v6i ca quan hai quan. H6 sa g6m:

image

  1. Hqp d6ng gia cong va cac phl,l ll,lc hqp d6ng (nSu c6): n(\p 02 ban chinh (01 ban Hai quan luu va O 1 ban tra 1\ri cho thuang nhan sau khi ti8p nh hqp d6ng) va 01 ban djch tiSng Vit (ap d\!Ilg d6i v6i tiSng nu6c ngoai, trir tiSng Anh).

  2. Gifty chU:ng nh dang ky kinh doanh hoc gifty chU:ng nh dang kY doanh nghip hoc gifty phep dfiu tu hoc gifty chU:ng nh dfiu tu d6i v6i thuang nhan co v6n dfiu tu nuac ngoai (ap dl,lng ddi v6i tru&ng hqp lam thu tµc thong bao hqp d6ng gia cong Ifill dfiu): n9p 01 ban chl,lp c6 xac nh cua chinh thuang nhan.

  3. Gi&y chtmg nh?n dang icy ma sB thus (ap di.mg dBi v&i trubng hqp lam thu t1=1c dang kY lk dfiu): n(lp 01 ban ch1=1p c6 xac nh?n cua chinh thucmg nhiin.

d) Gi§.y phep cua B(l Cong Thucmg dBi v&i san phki gia cong thu(lc danh m1=1c hang hoa xu&t kh&u, nh?p kh&u theo gi&y phep: n(lp O 1 ban ch1=1p c6 xac nh?n cua chinh thucmg nhiin, xu&t trinh ban chinh dB dBi chiSu.

  1. Gi&y xac nh?n du diBu kin nh?p kh&u phS liu (dBi v&i trubng hqp nh?p kh&u phS liu lam nguyen liu gia cong) theo quy dinh cua phap lu?t: n(lp O 1 ban ch1=1p c6 xac nh?n cua chinh thucmg nhiin, xu&t trinh ban chinh dB dBi chiSu.

  2. Van ban thong bao ccr sa san xu&t dBi vai thucmg nhiin nh?n gia cong lk dfiu: neu ro dia chi tr\! sc':t cua thucmg nhiin, dia chi ccr sa siui xu&t, mi;it hang

san xu&t, day chuyBn trang thiSt bi (gBm chling lo, sB lugng may m6c, thiSt bi

hin co), cong su&t holilt d(lng cua day chuyen may moc, thiSt bi, nang h,rc san xu&t (sB lugng san phki tBi da c6 thB san xu&t trong thang/quy/nam; tinh hinh

nhan h,rc...(ap d1=1ng ca trubng hqp thue gia cong lli!i); sB tai khoan va ten ngiin

hang thucmg nhiin giao dich v6i nu6c ngoai: n(lp 01 ban chinh.

Thucmg nhiin chi thong bao m(lt lk va thong bao bb sung khi c6 sv thay dbi vB ac n(li dung da thong bao. Trubng hqp c6 sv thay dbi vB phap nhiin, dia chi tr\! sc':t lam vic, dia chi CCJ sa san xu&t (tl:r khi thong bao hqp dBng gia cong dSn khi thanh khoan xong hqp dBng gia cong) thi tru6c thcri diBm holi!t d(lng theo phap nhiin m&i hoi;ic tru&c thcri diBm chuyBn vB holi!t d(lng tli!i dja chi tf\l sc':t lam vic, dia chi tf\l sc':t san xu&t m6i, thucmg nhiin c6 van ban thong bao cho Chi c1=1c Hai quan quan ly hqp dBng gia cong biSt.

  1. Hqp dBng thue gia cong lli!i (dBi v&i trubng hqp thue gia cong lli!i m(lt phk hoi;ic toan b(l san phki gia cong): n(lp O 1 ban ch1=1p c6 xac nh?n cua chinh thucmg nhiin, xu&t trinh ban chinh dB dBi chiSu.

  2. Hqp dBng thue nha xu&ng, mi;it bng san xu&t dBi vai trubng hqp thue nha xuc':tng, mi;it bfug san xu&t: n(lp 01 ban ch1=1p c6 xac nh?n cua chinh thucmg nhiin, xu&t trinh ban chinh dB dBi chiSu.

  1. Nhim V\l cua ccr quan hai quan khi lam thu t1=1c tiSp nh?n hqp dBng/ph\l 11=1c hqp dBng gia cong:

    image

    1. DBi vai tiSp nh?n hqp dBng gia cong:

a) Trubng hqp khong kiBm tra ccr sc':t san xu&t truac khi tiSp nh?n hqp d6ng gia cong:

al) KiBm tra diSu kin dugc nh?n hqp dBng gia cong;

a2) KiBm tra tinh dfiy du, dBng b(l, hqp l cua hqp dBng gia cong;


image

a3) Nhp cac thong tin lien quan den hqp dBng gia cong viio h thBng may tinh; trii l?i cho thucrng nhan O 1 ban chinh hqp dBng gia cong, cac ch(mg tir ban chinh da xufit trinh;

' I

a4) Trubng hqp ho sa chua hqp I thi ca quan hiii quan thong bao ngay cho thucrng nhan b§ng Phieu yeu cdu nghip V\l dS hoan thin hB sa.. Truang hqp co nhiSu hB sa tiep nh cling m(\t thm diSm, khong thS thong bao ngay cho

thucrng nhan thi ch nhfit 02 gia liim vic kB tir khi tiep nh, ca quan hiii quan thong bao cho thucrng nhan b§ng Phieu yeu cdu nghip V\l dS hoan thin hB sa.

' ' I

aS) Ch nhit 08 gia liim vic kS ti:r khi thucrng nhan n(\p hB sa ddy du, hqp I, ca quan hiii quan hoan thiinh thu tl,lc tiep nh hqp dong gia cong.

  1. Trubng hqp kiSm tra ca sa san xufit tru&c khi tiep nh hqp dBng gia

    cong:


    image

    b l) Th1Jc hin cac cong vic neu t?i diSm al, a2, a3, a4 khoan 2 DiSu nay; b2) Ch nhfit 05 ngiiy liim vic kS tu khi thucrng nhan n(\p hB sa ddy du,

    hqp I, ca quan hiii quan tiSn hiinh xong kiSm tra ca sa San xufit va hoan thiinh

    vic tiSp nh hqp dBng gia cong (hoc ti:r chBi tiSp nh b§ng PhiSu yeu cdu nghip V\l nSu khong du diBu kin).

    DBi v&i trubng hqp thucrng nhan co ca sa san xufit a tinh, thiinh phB khac

    v&i nai thong bao hqp dBng gia cong thi ch nhfit la 08 ngay liim vic kB tu khi thucrng nhan n(\p hB sa ddy du, hqp I, ca quan hiii quan tiSn hiinh xng kiSm tra ca sa San xufit va hoan thiinh vic tiSp nh hqp dBng gia cong (hoc tu chBi tiep

    nhn b§ng PhiSu yeu cdu nghip V\l nSu khong du diSu kin).

    Vic kiSm tra ca sa San xufit thvc hin theo quy dinh t?i DiSu 10 Thong tu

    nay.


  2. Trub-ng hqp ca quan hiii quan khong c6 y kien phan hBi trong thai gian

quy dinh t?i diSm 2.1, khoan 2 DiBu nay thi thucrng nhan mc nhien duc;rc phep thvc hin hqp dBng gia cong.

    1. DBi v&i tiSp nh phl,l lvc hqp dBng gia cong:

      Khi tiSp nh phv Ive hqp dbng gia cong, ca quan hiii quan thi.rc hin kiSm tra, dBi chiSu n(\i dung phl,l Ive hqp dBng v&i hqp dBng gia cong. Truang hqp cac diSu khoiin cua phl,l Ive phu hqp v&i n(li dung cac diSu khoiin cua hqp ct6ng thi thvc hin tiSp nh phv Ivc hqp dBng gia cong.

      Nhp cac thong tin duc;rc thong bao t?i phl,l Ive vao h thBng may tinh; trii Ii;ii cho thucrng nhan 01 ban chinh phv Ivc hqp ct6ng gia cong, cac chung tu ban chinh da xufit trinh (nSu c6).

    2. c§p sB tisp nh hqp ctbng/phv Ivc hqp ctbng gia cong:


8


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Sau khi tiBp nh, kiSm tra cac diSu kin quy dinh ti khoan 2 DiSu nay, cong chuc hfil quan cdp s6 tiBp nh, ghi ro ngay, thang, nam tiBp nh, kY ten, dong ddu s6 hiu cong chuc len trang ddu tien cua hqp dBng/ph\l l\lc hqp d6ng

gia cong va cac chi'.rng tir kem theo (nBu co); nhp s6 tiBp nh hqp dBng/ph\l l\lC hqp dBng gia cong vao h th6ng dS theo doi, quan ly.

:vn1·e"u

  1. K"1iem tra CO" SO•" sa.n xua"t

    1. Cac truemg hqp kiSm tra CCI sa san xufit:

      1. Thucrng nhan thong bao thi.rc hin hqp dBng gia cong !An ddu v&i ccr quan hai quan hoc thucrng nhan da thong bao hqp dBng gia cong ti Chi C\lC

        Hai quan khac nhung Chi C\lC Hai quan ncri da tiBp nh hqp dBng gia cong chua kiSm tra CCI sa san xufit;

      2. Thucrng nhan nh gia cong nhung khong thi.rc hin ma thue thucrng nhan khac gia cong I m9t phk hoc toan b9 hqp dBng/ph\l 11,lc hqp dBng gia cong;

      3. Thucrng nhan thue li toan b9 nha xuang, mi,it bfuig san xufit, may moc, thiBt bi cua thucrng nhan khac ds thi.rc hin hqp d6ng gia cong;

      4. Qua 02 thang (hoi,ic qua chu kY san xufit m9t san phfun d6i v&i gia cong san phfun di,ic thu nhu dong tau, CCI khi. ..) kS tir khi hoan thanh thu tl,lc nhp khdu lo nguyen liu, vt tu !An ddu tien cua hqp d6ng/ph\l l\lc hqp dBng gia cong nhung khong co san phfun xufit khdu.

      image

      1. Thucrng nhan da dugc Chi C\lC Hai quan tiBp nh va dang thi.rc hin hqp dBng gia cong nhung lien tl,lc thong bao nhiSu hqp dBng gia cong khac vugt qua nang Ii.re san xufit thi.rc tB cua chinh thucrng nhan va/hoi,ic cua thucrng nhan nhn gia cong Ii;

      2. Ca quan hai quan tiBn hanh kiSm tra tren CCI sa kBt qua quan Iy rui ro va

      kiSm tra xac sufit dS danh gia sv tuan thu phap Iut cua thucrng nhan.

    2. Thm diSm kiSm tra CCI sa san xufit:

      1. Sau khi thucrng nhan n9p ddy du h6 scr thong bao hqp dBng gia cong,

        hoi,ic


      2. Trong qua trinh thucrng nhan san xufit san phfun.

    3. Thdm quySn quyBt djnh kiSm tra ca s& san xufit cua thucrng nhan la

      image

      Hinh do Chi C\lC Hai quan quan ly hqp dBng gia cong; n9i dung kiSm tra dugc thong bao bng van ban cho thucrng nhan biBt tru&c 03 ngay lam vic. Truemg hqp thvcrng nhan !An ddu thong bao hqp dBng gia cong hoi,ic dang thvc hin hqp

      dBng gia cong nhung CCI quan hai quan co nghi vfin ve ni'ing Ive san xufit thi vic


      9

      image


      image

      kiSm tra dugc thµc hin ngay sau khi Hinh di;io Chi cvc Hai quan quan ly hgp ddng gia cong quySt djnh kiSm tra.

    4. N9i dung kiSm tra ca s& san xudt:

  1. KiSm tra dia chi ca s& san xudt: KiSm tra ti;ii dja chi do thuang nhan khai trong van ban giai trinh d6i v6i thuang nhan nh gia cong Ik ctAu hoc dia chi ca s& san xuAt do thuang nhan cung cdp; c6 thS kiSm tra trµc tiSp ti;ii dia chi ca s& san xuAt kSt hgp v6i kiSm tra thong tin vS dja chi ca s& san xu.At thong qua chinh quyBn s& ti;ii nhu Sa KS hoi;ich dftu tu, Cong An, ca quan Thus dia

    phuang, TB dan ph6, ...

  2. KiSm tra quySn s& hiiu, sir d\lllg hgp phap vs nha xu&ng, mt bAng san xudt; may m6c, thiSt bi ti;ii ca s& san xuAt:

    b 1) KiSm tra gidy ta chfuig minh quySn sir d\lllg hgp phap vS nha xu&ng,

    mt bing san xuAt. TruC1ng hgp di thue nha xu&ng, mt bAng san xuAt, may m6c, thiSt bi thi thai hi;in hiu Iµc cua hgp dbng thue phai bfuig hoc keo.dai han thm hi;in hiu lµc cua hgp ddng gia cong;

    image

    b2) KiSm tra quySn s& hiiu, sir d\lllg hgp phap d6i v6i may m6c, thiSt bi ti;ii ca s& san xuAt v&i khai cua thuang nhan trong van ban thong bao ds xac dinh quySn s& hiiu, sir d\lllg hgp phap cua thuang nhan d6i v&i may m6c, thiSt bi ti;ii

    ca s& san xuAt. N9i dung kiSm tra: kiSm tra cac ta khai nhp khffu (nSu nhp

    khffu); hoa dan, chfuig tir mua may m6c, thiSt bi (nSu mua trong nu&c); hgp ddng thue tai chinh (nSu thue tai chinh). D6i v6i hgp ddng thue tai ohinh thi thai hi;in hiu lµc cua hgp ddng thue bfuig hoc keo dai han thm hi;in hiu lµc cua hgp ddng gia cong; '

  3. KiSm tra tinh hinh nhan lµc thµc hin hgp dbng gia cong:

    TruC1ng hgp khong kiSm tra dugc qua cac thong tin do Sa Lao d9ng- Thuang binh va Xa h9i cung cdp thi ca quan hai quan kiSm tra nhu sau:

    c 1) DBi v&i thuang nhan da hoi;it d9ng tir 02 thang tr& Jen: c 1.1) KiSm tra hgp ddng lao d9ng; hoc

    cl.2) KiSm tra bang tra luang cho cong nhan thang gdn nhdt v&i dgt kiSm

    tra.


    c2) DBi v6i thuang nhan m&i bt dftu hoi;it d9ng san xuAt nhung chua du

    02 thang: vic kiSm tra tinh hinh nhan Iµc dugc thµc hin trong qua trinh san xuAt san phk gia cong.

  4. KiSm tra nang Iµc san xufit cua thuang nhan:

dl) KiSm tra s6 lugng may m6c, day chuySn, trang thiSt bi hin c6 ti;ii ca

s& san xua't;

10

d2) KiSm tra tinh trg may moc, thiSt bi (m&i, da qua SU dl,IIlg, ...);

DBi chiBu sB lugng, cong sufit hot d9ng cua may moc, thiSt bi, day chuySn san xu&t hien co t ca so san xufit v&i tinh hinh nhan h,rc ti thm diSm kiSm tra dB dinh gia sB lugng san phfun tBi da thucmg nhan co thS san xufit duqc trong thang/quy/nam, d6ng thai dS xac dinh S\l" phu hqp v&i mt hang, lugng nguyen lieu, vt tu nh?p khfm dS gia cong hang hoa xufit kh&u.

KBt thuc kiSm tra, cong chuc hai quan l?p Bien ban kiSm tra ca so san

xufit theo cac n9i dung da kiSm tra. N9i dung Bien ban kiSm tra ca so san xufit phan anh dAy du, trung th\l"c v&i th\l"c tB kiSm tra, co chfr kY cua cong chi'.rc hai

quan th\l"c hien kiSm tra va ngum di dien theo phap lu?t cua thucmg nhan duqc kiSm tra. M&u Bien ban kiSm tra ca so san xufit do T6ng Cl,lC Hai quan hu&ng d&n.

6. Tren ca so Bien ban kiSm tra ca so san xufit, l?p KSt lu?n kiSm tra ca so san xufit (02 ban). KSt lu?n kiSm tra ca so san xufit do lanh do Chi cvc kY va

gui O 1 ban cho thuang nhan dS th\l"c hien. M&u KSt lu?n kiSm tra ca so san xufit do T6ng Cl,lC Hai quan hu&ng d&n.

7. Xu ly kSt qua kiSm tra ca so san xufit dBi v&i cac truang hqp khong dam bao diSu kien th\l"c hien hqp d6ng gia ci\ng:

a) Truang hqp chua tiSp nh?n hqp d6ng gia ci\ng: ca quan hai quan tra li h6 sa thong bao hqp d6ng gia cong va neu ro ly do.

b) Truang hqp ca quan hai quan da tiSp nh?n hqp d6ng gia cong:

b l) Truang hqp co ca so San xufit nhung chua dam bao cac diSu kien san xufit theo quy trinh san xufit san phfun thi yeu cAu thucmg nhan co van ban cam kSt khc phl,lc trong thai h nhfit dinh. B6ng thm ca quan hai quan t diing lam thu tvc nhp kh&u cac lo nguyen lieu, v?t tu tiSp theo cua hqp d6ng gia cong do cho dSn khi thuang nhan dam bao cac diSu kien vs ca so san xufit phu hqp v&i mt hang gia cong va giai trinh cua thucmg nhan trong ban giai trinh ca so san xufit.

image

b2) Truang hqp khong co ca so san xufit thi ca quan hai quan dtrng lam thu tl,lc' nh?p kh&u dBi v&i nguyen lieu, v?t tu dS th\l"c wen hqp d6ng gia cong do; yeu cAu thucmg nhan giai trinh; tuy theo tinh chfit, mi'.rc d9 vi ph dS chuySn h6

sa cho dcm vi hai quan lam nhiem Vl,1 kiSm soat chBng buon l?u hoc kiBm tra sau thong quan d@ xac minh, diSu tra, xu ly theo quy dinh cua phap lu?t.

Di u 11.Th u tl}c thong b:io djn h m U-c

1. Nguyen tc chung:

  1. Viec thong bao dinh mi'.rc thi,rc tS san phftm xufit khftu duqc thi,rc hin


    11

    image


    image

    cho t1rng ma san phfun. Binh ml'.rc tach nguyen liu thanh phk tu, nguyen liu ban d&u duqc thong bao theo rung ma nguyen liu ban d&u.

    d .

    Truang hqp m9t lo?i nguyen liu san xu&t ra nhiSu lo san phfun, nguyen liu lo?i ra khi san xu&t mi)t lo?i san phfun duqc sir dl,lilg dS lam nguyen liu san xu&t san phfun xu&t khAu khac thi khong duqc coi la ph liu, khong duqc tinh vao tY l hao hl,lt va duqc coi la nguyen liu thanh phk.

  2. BBi v&i nhfrng ma hang co nhiSu kfch co (nhiSu size) thi khai dinh mi'.rc


    each tinh dinh muc binh quan va giai trinh thvc hin theo hu&ng dfut t mdu sB 03/TBBM-GC/2014 - Phl,1 11,lc I ban hanh kem theo Thong tu nay.

    Truang hqp thuang nhan thong bao dinh muc cua ma hang theo dinh muc binh quan nhung trong qua trinh xu&t khdu san phfun gia cong co s\r diSu chinh vS luqng san phfun xu&t khdu theo rung kfch co so v&i luqng san pHfun cua tilng kfch co trong bang giai trinh thong sB tinh dinh muc binh quan khi thong bao ban d&u thi thuang nhan tinh l?i dinh mi'.rc binh quan theo thvc tS san phfun xu&t khdu va thong bao v&i CCJ quan hai quan ncri da tiSp nh dinh muc ban d&u.

    image

  3. Ban vi tinh trong Bang thong bao dinh muc thvc hin the6 dan vi tinh trong Danh ml,lc hang hoa xu&t khdu, nhp khdu Vit Nam ban hanh kem theo Thong tu sB 156/2011/TT-BTC ngay 14/1112011 cua B9 Tai chinh va thBng nh&t v&i dan vi tinh trong hqp ddng/ph\l 11,lc hqp ddng gia cong dii thong bao,

    tren ta khai xu&t khAu, nhp khdu, cac chi'.rng tu, tai liu lien quan.

    Truang hqp dan vi tinh trong Bang thong bao dinh muc khong thS sir dl,lilg duqc theo dan vi tinh trong Danh ml,lc ban hanh kem theo Thong tu sB 156/2011/TT-BTC dfut tren thi thuang nhan co trach nhim quy dBi luqng hang

    tren ta khai xu&t khdu, nhp khdu theo dan vi tinh t?i Bang thong bao dinh mi'.rc

    Va phai th6ng nh§.t vai dan vi tinh t?i hqp ddng/ph\l 11,lC hqp ddng gia cong Va chi'.rng tu, tai liu lien quan.

  4. Khi diSu chinh dinh ml'.rc cua ma hang, thuang nhan khong phai thay

dBi ma hang da thong bao v&i ccr quan hai quan. Thuang nhan vii dan vi hai quan lam thu tl,lc cho hqp ddng gia cong thBng nh&t bB sung them ma phl,1 cho ma hang do tren bang diSu chinh dinh muc va tren ta khai xu&t khdu dBi v&i ma

hang co dinh ml'.rc diSu chinh. Rieng dBi v&i diSu chinh dinh muc sau khi xu&t

khdu san phfun, thuang nhan va dan vi hai quan lam thu 11,lc cho hqp ddng gia cong thBng nh&t bB sung them ma ph\l cho ma hang do tren bang diSu chinh dinh muc.

d) Binh muc thuang nhan da thong bao, da diSu chinh, da tinh l?i v&i ccr quan hai quan la dinh muc dS thanh khoan hqp ctilng gia cong.


image

12

  1. Thong bao dinh muc

    1. Trach nhim cua thuang nhan:

      a1) Xay dvng dinh muc d8 san xudt san phfun gia cong xudt khfiu;

      a2) Thong bao dinh muc thi,rc tS sir dl,lilg v&i ccr quan hru quan theo mdu s6 03/TBDM-GC/2014 - Ph\l l\lc I ban hilnh kem theo Thong tu nay; trong ban thong bao dinh muc phai th8 hin ddy du cac thong s6 kY thut cua san phfun lien quan dSn vic xac dinh dinh muc;

      a3) Luu dinh muc thi,rc tS; SCJ d6 thiSt kS mdu san phfun hoc quy trinh san xudt (nSu c6), scr d6 giac mdu hoc mdu rp {d6i v&i linh vi,rc dt may va da giay) ti 1r\l s& doanh nghip; thm h luu theo quy dinh cua Lut Hai quan va

      xudt trinh khi ccr quan hru quan c6 yeu cdu.

    2. Trach nhim cua CCJ quan hru quan:

      b l) Ch nhdt 01 gia kS fir khi thuang nhil.n n9p Bang thong bao dinh muc, CCJ quan hai quan phai hoan thanh vic tiSp nh thong bao dinh muc. Trubng hgp trong bang thong bao dinh muc thuang nhil.n khong th8 hin ddy du

      thong s6 kY thut theo quy dinh ti di8m a2 khoan nay thi ru ch6i tisp nh va

      dS nghi thuang nhil.n bB sung ddy du.

      b2) Luu' dinh muc do thuang nhiin thong bao cilng h6 scr hl'.li quan theo quy dinh cua Lut Hai quan;

      b3) Thi,rc hin ki8m tra dinh kY dinh muc thuang nhan da thong bao; ki8m tra d9t xuiit ap dl,lilg d6i v&i trubng hgp c6 thong tin nghi viin dinh muc da thong bao v&i ccr quan hai quan khong dung v&i dinh muc thi,rc tS san xuiit.

      TBng C\lC Hai quan hu&ng ddn C\l th8 vic tiSp nh, ki8m tra dinh muc quy dinh ti diSu nay.

  2. Thai di8m thong bao dinh muc:


  1. D6i v&i ma hang xudt khAu 01 ldu hSt lm;mg hang cua ma hang d6 trong hgp d6ng/ph\l l\lc hgp d6ng: ch nhiit 05 ngay tru&c ngay dang kY ta khai lam

    thu 11,lc xuiit khfiu ma hang d6.


  2. D6i v&i ma hang xudt khdu nhiSu !du hSt lugng hang cua ma hang d6 trong hgp dBng/ph\l !\le hgp d6ng: tru&c hoc cung thai diSm dang ky ta khai

image

lam thu 11,lc xuiit khfiu !du ddu tien cua ma hang d6.

f>iu 12. Thu t\lc diu chinh djnh mlfc

1. Cac truang hgp diSu chinh dinh muc:

a) Do nhdm ldn trong tinh toan (nhdm ldn vS phuang phap tinh; dan vi tinh; vS ddu chiim, diiu phAy; nhdm ldn kSt qua tinh).

b) Trong qua trinh thvc hin hqp d6ng gia cong truemg hqp do thay dBi tinh chftt nguyen liu, diSu kin gia cong, yeu c&u cua tirng dcm hang xuftt khdu d§n dSn thay dBi dinh muc thi.rc tS (duqc thoa thu trong ph\1 1\lc hqp d6ng gia cong) thi thucmg nh§n n()p bang diSu chinh dinh muc m6i. cua mli hang kem van ban neu ro ly do gui Chi c\lc Hai quan nai quan ly hqp d6ng gia cong xem xet, quySt dinh C\l thS cho tirng truemg hqp.

  1. Thai diSm diSu chinh dinh muc:

    1. D6i v6i. mli hang xuftt khdu O l lk hSt luqng hang cua mli hang d6 trong hqp d6ng/ph\l l\lc hqp d6ng: ch nhftt 02 ngay tru&c khi lam thu 1\lc dang k:Y ta

      khai xuftt khdu.

    2. D6i v6i. mli hang xuftt khdu nhiSu lk hBt luqng hang cua mli hang d6 trong hqp d6ng/ph\l l\lc hqp d6ng: ch nhftt 02 ngay tru&c khi lam thu 1\lc dang

      k:Y ta khai xudt khdu lk cu6i cling cua mli hang (truemg hqp diSu chinh djnh

      muc do nhk !Kn trong tinh toan) hoc ch nhdt 02 ngay tru&c khi lam thu 1\lc dang k:Y ta khai xuftt khdu san phdm c6 diSu chinh djnh muc (truemg hqp diSu

      chinh v&i ly do neu ti diSm b, khoan 1 DiSu 12 Thong tu nay).

    3. Thai diSm thong bao dinh muc binh quan dli tinh li theo quy dinh ti diSm b, khoan 1 DiSu 11 Thong tu nay la ch nhftt 15 ngay sau khi xuftt khdu hSt luqng hang cua mli hang co dinh muc binh quan.

  2. DiSu chinh dinh muc sau khi xudt khdu san phdm:

  1. Cac truemg hqp diSu chinh dinh muc: Thi.re hin theo quy djnh t khoan 1 DiSu nay.

  2. DiSu kin diSu chinh dinh muc:

    b l) Thucmg nhan con luu dinh muc thvc tS su d\lllg kem thong s6 ky thut, sa d6 thiSt kS mdu; san phdm hoc quy trinh san xudt (nSu c6), sa d6 giac mdu hoc mfiu rp (d6i v6i. linh vi.re dt may va da giay);

    b2) Thucmg nhan c6 du ca sa dS ch1rng minh (con phB liu, phB phdm hoc h6a dcm, chtrng tir, tai liu kY thut) va ca quan hai quan c6 du ca sa, diSu

    kin kim tra, xac dinh tinh trung thi,rc, chinh xac va hqp phap cua vic de nghi aisu chinh ainh muc;

    image

  3. Thai diSm diSu chinh dinh muc: tru&c khi thucmg nh§n n()p h6 sa

    thanh khoan hqp af>ng/ph\l i\lC hqp df>ng gia cong.

  4. Trach nhim cua thucmg nhan:

dl) Co van ban dB nghi duqc diSu chinh dinh muc gui ca quan hai quan, trong d6 giai trinh ro ly do duqc diSu chinh.

d2) Xu&t trinh dAy du ca s& dS cht'mg minh neu ti.ii diBm b2, khoan 3 DiSu nay dB ca quan hai quan kiBm tra, dBi chiSu.

d3) Dinh muc diSu chinh thi.rc men theo kSt qua kiBm tra cua ca quan hai

quan.


  1. Trach nhiem cua ca quan hai quan:

    dl) TiSp nh hll sa dS nghi diSu chinh dinh muc; d2) KiBm tra diSu kien diSu chinh dinh muc;

    d3) Ch§.p nh dinh muc diBu chinh cua thucmg nhan trong truang hqp

    dap t'mg ddy du diBu kien diBu chinh dinh muc sau khi xu&t kh5.u san phk.

    d4) KiBm tra dinh muc: kiBm tra toan bQ cac truang hqp khai tang dinh muc so v&i dinh muc da thong bao v&i ca quan hai quan; kiBm tra khi c6 nghi v&n dBi v&i truemg hqp khai giam dinh muc so v&i dinh muc da thong bao vm ca quan hai quan. Truang hqp ca quan hai quan khong xac dinh duqc dinh muc

    thi dB nghi trung cdu giam dinh ti.ii tB chuc giam dinh chuyen nganh.

    DiSu 13. Thu tu.c kim tra di.nh mrrc

    1. Cac truang hqp kiBm tra dinh muc:

      1. Thuang nhan thong bao diBu chinh tang dinh muc;

      2. C6 d§.u hieu nghi v&n gian I dinh muc;

      3. Thuang nhan da bi xu phi.it gian I dinh muc trong thm hi.tn 365 ngay kB tir ngay ra quySt dinh xu phi.it. Qua thai gian nay thi thi.rc hien kiBm tra -dinh

      muc theo hu&ng ddil ti.ii diBm a, b khoan nay.

    2. Thk quyBn quySt dinh kiBm tra dinh muc: Liinh di,to Chi Cl,IC Hai quan quan ly hqp dllng gia cong, Chi Cl,IC KiBm tra sau thong quan, Cl,lc KiBm tra sau

      thong quan.

    3. Dia diBm kiBm tra dinh muc:

      1. KiBm tra ti.ii trl,I s& ca quan hai quan va/hoc

      2. KiSm tra ti.ii ca s& san xu&t cua thuang nhan.

    4. Phuang phap kiBm tra dinh muc:

      1. Ca quan hai quan tri.rc tiSp kiBm tra;

      2. KiSm tra thong qua tB chuc giam dinh chuyen nganh.

      I

      image

    5. Thai diBm kiBm tra dinh muc:

      1. Sau khi thuang nhan nc)p Bang thong bao djnh muc hoc bang thong bao diBu chinh dinh muc, hoc


        image

      2. Khi thanh khoan hqp d6ng gia cong, hoc

      3. Khi ki@m tra sau thong quan.

    6. Nguyen tic ki@m tra dinh muc:

      Nguyen tic ki@m tra thi,rc hin theo quy dinh tiµ DiSu 3 Nghi dinh s6 154/2005/ND-CP ngay 15112/2005 cua Chinh phu (du&i day viSt tit la Nghi

      dinh s6 154/2005/ND-CP), vic kiSm tra dugc gim hi.m a muc phu hqp vcri kSt

      qua phan tich thong tin, danh gia vic chfip hanh phap lut cua chu hang, muc d9 rui ro vs vi phiµn phap lut hai quan.

    7. Trach nhim cua thuang nhan trong qua trinh kiSm tra dinh muc:

      1. Giai trinh C\l thS, chi tiSt vs ca sa, phuang phap xay dl,lilg dinh muc cua ma hang da thong bao vcri ca quan hai quan va kem m&u san phfun (nSu co), tai liu thiSt kS kY thut cua san phfun (vi d\l nhu sa d6 cit, sa d6 giac m&u hoc mdu rp d6i v&i hang may mc va da giay) hoc quy trinh san xufit (nSu c6).

        image

      2. Xufit trinh s6, chilng tir kS toan khi ca quan hai quan yeu cfiu va ti;w diSu kin thu lgi cho ca quan hai quan kiSm tra dinh muc dugc nhanh ch6ng, chinh xac.

      3. Thi.re hin quySt dinh cua ca quan hai quan lien quan dSn vic kiSm tra dinh muc.

    8. Nhim V\l cua cong chuc Hai quan khi kiSm tra dinh muc:

  1. KiSm tra dilng quy trinh, khong gay phiSn ha, can tra qua trinh san xufit cua thuang nhan;

  2. Thi.re hin dilng thcri gian kiSm tra:

    b 1) DBi vcri truang hqp kiSm tra tren hf> sa ti t[\l sa ca quan hai quan: ch nhfit 08 gicr lam vic kS tir khi bit dfiu kiSm tra phai thi,rc hin xong vic ki@m tra dinh muc.

    Truang hqp m9t hqp d6ng/ph\l l\lc hqp d6ng co tren 20 ma hang ck kiSm tra dinh muc hoc m9t ma hang c6 tren 20 nguyen ph\l liu c&u thanh nen san phiim thi thai gian kiSm tra do Chi C\lC truang xem xet, quySt dinh phu hqp v&i s6 lugng ma hang va s6 lugng nguyen ph\l liu c&u thanh san phfun trong bang dinh muc da thong bao cua thuang nhan.

    b2) D6i vcri truang hgp ki@m tra hB sa kSt hqp vcri ki@m tra thi,rc tS ti ca sa san xufit cua thuang nhan: chm nhfit 03 ngay lam vic kS tir khi bit dfiu ki@m tra phai thi,rc hin xong vic kiSm tra dinh muc. Truang hqp san phiim san xufit co tinh dc thu ck ph6i hqp vcri cac t6 chuc giam dinh chuyen nganh thi thcri gian kiSm tra khong qua 02 ngay lam vic k@ tir thm diSm nh dugc kSt qua cua t6 chuc giam dinh chuyen nganh;

    16


    image

    . .

    -

  3. Niem phong mau san pham da thgc hien kiem tra djnh muc (trong

    image

    truemg hqp con m[u san phfun) va giao thuang nhan ti;r baa quan, ghi ro s6 niem phong tren Bien ban kiBm tra dinh muc;

  4. Lp Bien ban xac nhkSt qua kiBm tra khi kSt thuc kiSm tra. N9i dung Bien ban phan anh day du, trung thgc vm thvc t8 kiSm tra, co chu kY cua cong

chuc hai quan thvc hien kiBm tra va nguai di.ii dien theo phap lut cua thuang nhan dugc kiSm tra. M[u Bien ban kiSm tra dinh muc do T6ng ci.ic Hai quan hu6ng d[n.

  1. Tren ca sa Bien ban kiBm tra djnh muc, lp KSt lu kiSm tra dinh muc (02 ban). KSt lu kiBm tra djnh muc do liinh di.io Chi C\IC kY va gui 01 ban cha

    thuang nh§.n dS thgc hien. M[u KSt lu kiSm tra dinh muc do T6ng C1,1C Hai quan hu6ng dan.

  2. Bien phap xu ly trong truemg hqp kSt lu dinh muc thuang nhan thong baa, diSu chinh khong dl!ng so v6i thvc tS:

e 1) Lp Bien ban vi phl;lID va xu phi.it vi phl;lID hanh chinh theo quy dinh; e2) Truemg hqp hqp dang/phi.i li.ic hqp dang gia cong chua thanh khoan:

dinh muc kiBm tra la dinh muc dB lam ca sa thanh khoan.

e3) Truemg hqp hqp dang/ph\l 11,lc hqp dang gia cong da thanh khoan: dinh muc kiSm tra la dinh mt'.rc dS lam ca sa fui dinh thus, truy thu thus.

Diu 14. Thong bao ma nguyen Iiu, vt tu

I . DBi vm cac don vi t'.rng d\!Ilg cong nghe thong tin dS quan ly, thanh khoan hqp dang gia cong thi tru6c hoc cimg thm diSm lam thu t\lc nhp kh&u nguyen lieu, vt tu, thuang nhan thong bao ma nguyen lieu, vt tu theo m[u

Ol/TBNVL-GC/2014-Ph\l l\lc I ban hanh kem theo Thong tu nay: n9p 02 ban chinh. Ma nguyen lieu, vt tu nay dugc thS hien tren ta khai hai quan nhp kh&u

dS ph\lc V\l cong tac thanh khoan tren he thBng.

Truemg hqp m9t loi.ii nguyen lieu ban d&u dugc tach ra thanh nhiBu

nguyen lieu dB san xudt ra nhiSu loi.ii san phfun, san phfun hoan chinh cu6i cung la san phfun ti.io nen tU ban than nguyen lieu thanh phk hoc tu S\I kSt hqp gifra

nguyen: lieu thanh phk v6i cac nguyen lieu khac thi ca nguyen lieu ban d&u va nguyen lieu thanh ph&n dSu dugc dang ky tren danh m1,lc nguyen lieu nhp kh&u. Chi C\JC Hai quan quan ly hqp d6ng gia cong luu mfiu 0 l/TBNVL­

image

GC/2014 theo hqp dang dS thu tien theo doi, quan ly.

  1. Truemg hqp c6 phat sinh ma m6i trong qua trinh thgc hien hqp d6ng/ph\l l\lc hqp d6ng gia cong thl thuang nhan thong baa b6 sung cho ca quan hai qua'n.


    17


    image

  2. D6i v&i don vi chua (mg d\lilg cong ngh thong tin dB quan ly, thanh khoan hqp dBng gia cong thi thuong nhan sir d\ffig cac chfr s6 tv nhien lien tiSp bt dAu tir s6 01 dB dt cho ma nguyen liu, vt tu.

Diu 15. Thii tyc nh'p khiu nguyen liu, v't tu- gia cong

  1. D6i v&i nguyen liu, vt tu gia cong do ben dt gia cong: cung clip tu

    nu&c ngoru:

    1. Thi.re hin theo quy dinh vB thu tvc hai quan d6i v&i hang hoa nhp khfiu thuong m?i quy djnh t?i phk II Thong tu s6 128/2013ITT-BTC ngay 10/9/2013 cua B9 Tai chinh (du&i day viBt tt la Thong tu s6 128/2013ITT­ BTC).

    2. D6i v&i nguyen liu, vt tu do ben dt gia cong mua va chi dinh d6i tac thu ba gui cho ben nh gia cong thi trong hB sa hai quan nhp khAu lo hang co

      I '

      them van ban cua ben dt gia cong thong bao cho ben nh gia 9ong ve vic

      image

      nh hang tir d6i tac thu ba.

    3. D6i v&i san phk hoan chinh do ben dt gia cong cung clip dB g hoc dong chung v&i San phk gia cong thanh mt hang dBng b9 va xulit khfiu ra nu&c ngoai thi thu tl,lc hai quan thi,rc hin nhu d6i v&i nguyen liu gia cong va phai dap i'.mg cac diBu kin sau:

    cl) Ten san phk hoan chinh va mvc dich cung clip san phk hoan chinh dS g hoc dong chung v&i san phfun gia cong thanh mt hang dBng b9 va xulit khfiu ra nu&c ngoai duqc ghi ro trong hqp dBng/phv Ivc hqp dBng gfa cong;

    c2) Duqc quan ly nhu nguyen liu, vt tu nhp khfiu dB gia cong;

    c3) Khi lam thu tl,lc nhp khfiu khai ro ten, luqng san phfun hoan chinh g hoc dong chung v&i san phk gia cong xulit khfiu tren ta khai hai quan

    nhp khAu.

  2. D6i v&i nguyen liu, vt tu gia cong do ben dt gia cong cung clip theo hinh thuc xulit khfiu, nhp khAu t?i ch6: thu tvc hai quan thi,rc hin theo quy djnh

    t?i DiBu 15 Nghi djnh s6 154/2005/ND-CP va quy djnh t?i DiBu 45 Thong tu s6 128/2013/TT-BTC, rieng ta khai xulit khAu, nhp khAu, thu tl,lc xufit khAu, nhp

    khAu t?i ch6 thi,rc hin theo quy dinh t?i khoan 3 Disu 20 Thong tu nay.

  3. Truang hqp nguyen liu, vt tu gia cong nhp khAu qua duang chuySn phat nhanh va thuong nhan kinh doanh djch V\l chuySn phat nhanh da dang kY ta khai theo lo?i hinh phai n9p thus thi tren ca sa d€ nghi cua chu hang, Chi eve Hai quan nai quan ly hqp dBng gia cong thi,rc hin dang ky i?i ta khai cho chu hang tren ca sa ta khai khai chua dung lo?i hinh va co van ban thong bao cho

Chi eve Hai quan nai quan ly hang chuyBn phat nhanh dB thi,rc hin vic hoan tra tiSn thus cho thuong nhan (nSu co). Thu tvc, hB sa hoan tra i?i s6 tiBn thuB da

18

n9p cho thucmg nhan thi;rc hin theo quy djnh t11i Thong tu s6 128/2013/TT­ BTC.

Tru6ng hgp biSt truac hang h6a da vB dSn Vit Nam thi chu hang dang kY

ta khai hai quan theo dung lo11i hinh t11i Chi C\lC Hai quan ncri quan ly hgp d6ng

gia cong, sau d6 chuySn h6 sa cho thuang nhan kinh doanh chuySn phat nhanh dS lam tiSp thu !1,lc hai quan vm Chi C\lc Hai quan ncri quan ly hang chuySn phat nhanh; thu t1,1c chuysn cua kh!iu thi;rc hin theo quy dinh d6i vm hang chuysn phat nhanh. Tru6ng hgp lo hang nh'p kh!iu thu(>c din kiSm tra thi;rc tS, chu hang c6 van ban dB nghi dugc kiBm tra thi;rc tS hang h6a t\li dja diBm kiSm tra hang chuyBn phat nhanh thi Chi C\lC Hai quan ncri quan ly hang chuySn phat nhanh thi;rc hin kiSm tra theo dB nghi cua thucmg nhan va Chi C\lC Hai quan nai quan ly hgp d6ng gia cong.

l>iu 16. Thu t\lc hai quan dBi v6i nguyen Iiu, v't ttr do hen nh'n gia cong t\l' cung U-ng cho hQ'P aAng gia cong

image

  1. t>6i v&i nguyen liu, v't tu do ben nh gia cong tl,l' san xu5.t hoc mua t11i thi tru6ng Vit Nam:

    1. Phai dugc thoa thu trong hgp d6ng/ph\l l\lc hgp dBng gia cong vB ten g<;>i, dinh muc, tY l hao h\lt, lugng hang, dcm gia, phucmg thuc thanh toan, thm h\lfi thanh toan.

      Khong dugc cung (mg nguyen liu, v't tu thu(>c danh ID\lC hang hoa c!l.m xu5.t kh!iu, t\lffi ngilng xu5.t kh!l.u;

    2. t>6i vai nguyen liu, v't tu tl,l' cung (mg thu(>c danh ID\lC hang hoa xu5.t kh!iu c6 gi5.y phep: n(>p O 1 ban ch\lp c6 xac nh cua chinh thucmg nhan, xu5.t trinh ban chinh giay phep dB d6i chiSu.

    3. Thu t\lc hai quan:


    Ben nh gia cong khong phai lam thu t1,lc hai quan d6i vai nguyen liu, v't tu ti;r cung (mg tu ngu6n do ben nh gia cong tl,l' san xufit hoc mua t11i thi

    image

    truang Vit Nam bao g6m ca nguyen liu, v't tu c6 ngu6n g6c nh'p kh!iu (trir DNCX). Khi lam thu t1,lc xufit kh!iu san ph!l.m gia cong, ben nh gia cong thi;rc hin khai, tinh thus xufit kh!iu, cac 1011i thuS khac (nSu c6) tren ph\l l\lc Ta khai

    hang h6a xufit kh!iu.

    ca quan hai quan khong thgc hien thanh khoan d6i vcri nguan nguyen

    liu, v't tu ti;r cung trng tir ngu6n do ben nh gia cong tl,l' san xufit hoc mua t11i

    thi truang Vit Nam nhung khi xufit kh!iu san ph!l.m gia cong thucmg nhan thi;rc hin ke khai tfit ca cac ngu6n cung trng theo mfiu 02/NVLClf-GC/2014-Ph\l l\lc I ban hanh kem theo Thong tu nay. Chinh sach thuS thi;rc hin theo quy djnh t11i

    image

    Nghi dinh sd 87/2010/ND-CP ngay 13/8/2010 cua Chinh phu va ;niong tu sd 128/2013/TT-BTC. .

  2. £>di v&i nguyen liu, v?t tu do ben nh?n gia cong trµc tiSp ua tir nu&c ngoai dS cung tmg cho hqp ddng gia cong:

    image

    1. E>uqc thoa thu?n trong hqp ddng/phv Ivc hqp ddng gia cong vB ten gQi, dinh muc, tY I hao hvt, luqng hang, dan gia, phuang thuc thanh t<?an, thm hiµi thanh toan.

    2. Phai xin phep ca quan co thfun quyBn ddi v&i nguyen liu, v?t tu cung tmg thu(k danh mvc hang hoa nh?p khAu co gi&y phep; khong dm7c cung tmg nguyen liu, v?t tu thu(\c danh mvc hang hoa cfun nh?p khAu, ck xuAt khAu, t ngimg nh?p khAu, tiµn ngimg xuAt khAu.

    3. Thu tl,lc hru quan, chinh sach thus, thu tl,lc hoan thus thµc hin nhu sau:

      c 1) E>di v&i nguyen liu, v?t tu ti.r cung tmg duqc nh?p khAu sau khi co thoa thu?n trong hqp ddng/phv Ive hqp ddng gia cong: dang kY ta khai nh?p khAu theo loi;ii hinh gia cong; each ghi tren ta khai nh?p khAu nhu sau: Ta khai

      s6........INKJGC-Clf l......

      I

      Khi lam thu tl,lc nh?p khAu, ben nh?n gia cong n(lp o1 ban chvp hqp ddng

      mua ban hang hoa; chinh sach thus thi.rc hin theo loi;ii hinh gia cong.

      c2) £>di v&i nguyen liu, v?t tu nh?p khAu theo loi;ii hinh nh?p san xuAt xuAt khAu tru&c khi kY kSt hqp ddng gia cong: Thuang nhan duqc su dl,IIlg dS

      cung tmg cho hqp ddng gia cong, chinh sach thus, thu tl,lc hoan thus thi.rc hin theo loi;ii hinh nh?p nguyen liu dS san xuAt hang xuAt khAu quy dinh ti;ii Thong tu sd 128/2013/TT-BTC trong truang hqp dap tmg dfiy du cac diBu kin sau:

      c2.l) Phu hqp v&i nguyen liu, v?t tu cung tmg thoa thu?n trong hqp d6ng/phv Ivc hqp d6ng gia cong vS luqng hang, quy each, chilng loi;ii.

      c2.2) Thai gian nh?p khAu khong qua 02 nam kS ru khi dang kY ta khai nh?p khAu dSn khi dang kY ta khai xuAt khAu co su dl,IIlg nguyen liu, v?t tu

      image

      cung tmg.

      Ddi v&i san phfun San xudt xudt khAu c6 chu ky san xudt tren 02 nam thi

      th\fc hin theo timg san phfun xuAt khAu. Thuang nhan phai co van ban giai trinh, xudt trinh chtmg tir chtmg minh chu k:Y san xuAt san phfun va duqc lanh di;io Chi eve Hai quan ncri thong bao hqp d6ng gia cong ch&p thu?n. Chinh sach thuS th\fc hin theo quy dinh ti;ii Lu?t Quan ly thuS, DiBu 1 Lu?t sua dBi, bB sung

      m(lt sd diSu cua Lu?t Quan ly thus va Nghi dinh sa 83/2013/ND-CP ngay 221712013 cua Chinh phu.

    4. Khi lam thu t\lc xufit khAu san phAm gia cong, hen nh gia cong khai theo mfiu 02/NVLCU'-GC/2014-Ph\l h,1c I ban hilnh kem theo Thong tu nay; mfiu

    nay duc;rc luu cung ta khai xufit khAu.

  3. DBi vai trucrng hgp mua ban hang h6a gifra n9i dia va doanh nghip

chS xuit dB cung ilng: thu 1\lc hfil quan thvc hin theo quy dinh ti;ti DiSu 49 Thong tu sB 128/2014/TT-BTC va diBm a, b, d khoan 2 DiSu nay.

DiSu 17. Thii tyc hai quan dBi v6i may m6c, thit bj nhp khftu dS thl}"c hin hQll dBng gia cong

  1. Vic nh?p khAu may m6c, thiSt bi thue, mugn dB thvc hin hgp ddng gia cong phai tuan thu cac quy dinh vs chinh sach quan ly xufit khAu, nhp khAu hang hoa.

  2. Vic nh?p khAu may m6c, thiSt bi thue, mugn dB thvc hin hgp ddng gia cong cua thuong nhan CO vBn d§.u tu nuac ngoai thl,IC hin theo quy dinh ti;ti

    Thong tu sB 04/2007/TT-BTM ngay 04/4/2007 cua B9 Thuong mi;ti (nay la B9

    Cong Thuong).

  3. Thu 1\lc hfil quan:

  1. DBi vm may m6c, thiSt bi thue, mugn dB tn,rc tiSp ph\lc V\l gia cong thuc;lc dBi tugng dugc miSn thuS nh?p khAu thi thvc hin theo loi;ti hinh ti;im nh?p-tai xufit va lam thu 1\lc hai quan ti;ti Chi c\lc Hai quan quan ly hgp d6ng gia cong.

  2. DBi vai may m6c, thiSt bi hen dt gia cong cho thue, mugn nhung khong tn,rc tiSp ph\lc V\l gia cong thi thu 1\lc hai quan thvc hin theo loi;ti hinh ti;im nhp - tai xufit, n9p thuS; chinh sach thuS thvc hin theo quy dinh Thong tu

sB 128/2013/TT-BTC.

DiSu 18. Thii tyc hiii quan dBi v6i hang xuAt khft u, nhp khft u dS lam miu gia cong (hang miu khong thanh toan)

  1. Thu t\lc hai quan dBi vm hang xuit khAu, nh?p kh&u dB lam mfiu gia

    cong thvc hin theo quy dinh dBi vai hang hoa xuftt khAu, nhp khAu khong nhm m\lc dich thuong m\ti quy dinh ti;ti ph&n III Thong tu sB 128/2013/TT­ BTC.

    image

  2. Hang mfiu dB lam mfiu gia cong dap {mg cac diSu kin sau:

a) Chi c6 th sir d\lng lam mfiu de gia cong, khong c6 gia tri thuang mi;ti (vi d\l: hang bi d\lc 16 hoc dong dftu "hang mfiu", giay m9t chiSc, ao m9t tay);

b) B9 ch{rng tu lo hang the hi n la hang mfiu;

c) M6i ma hang mfiu chi dugc xuit/nhp t6i da I 0 don vi.


image

:1n.1•1Aeu 19• Thu. tye xuat kb;a.u sa• n ph;a.m g1.a coA ng ra ntrlYC ngoa' 1

1. HB sa hai quan:

  1. Ta khai hai quan: n(ip 02 ban chfnh;

  2. Bang ke chi tiSt hang hoa ddi vm truang hqp hang hoa co nhi@u chung loliti hoc dong goi khong dBng nhfrt: n()p O 1 ban chl,lp;

  3. GiAy phep xuAt khdu ddi vm hang hoa co gifry phep xu&t khdu theo quy dinh cua phap lu?t: n(ip 01 ban chinh (xuAt khdu m(it Ik) hoc ban chl,lp (xuAt khftu nhiSu Ik) va xuAt trinh ban chfnh dS ddi chiSu, l?p phiSu theo doi trir Jui;

    '

  4. Cac ch1'.mg tir khac co lien quan theo quy dinh cua phap lu?t: n()p 01

ban chlnh.

  1. Thu tl,lc hai quan xuAt khdu thi.rc hin t'iti Chi C\IC Hai quan nai thong bao hqp dBng gia cong va theo quy dinh v@ thu tl,lc hfil quan ddi v6i hang hoa xuAt khdu thuang m'iti quy dinh t'iti phk II Thong tu s6 128/2013fIT-BTC nhung khong thi.rc hin vic khai thus, kiSm tra tinh thus d6i vm san phk xuAt

    khdu; ngoai ra thi.rc hin them m9t sd n(ii dung sau:

    '

    1. Truang hqp san phk gia cong xufrt khdu co su dl,lilg nguyen liu, v?t

      tu ti.r cung 1'.mg thi thu tl,lc hai quan thi.rc hin theo quy dinh t'iti Di@u 16 Thong tu

      nay.

    2. Truang hqp hqp dBng/phl,l il,lC hqp dBng gia cong co SU dl,lng san phk

      image

      gia cong hoan chinh nh?p khftu gihi vao san phk gia cong xuAt khftu thi khai ro tren ta khai hai quan xufrt khdu.

    3. Truang hqp san phk gia cong xuAt khftu cho ddi tac thu ba nhung trong hqp dBng gia cong chua thS hin Cl,l thS ten, dia chi cua ddi tac nay thi khi

      lam thu tl,lc dang ky ta khai xufrt khdu, thuang nhan n(ip cho ca quan hai quan

      ban chl,lp van ban cua ben dt gia cong chi dinh giao hang cho ddi tac thu ba.

    4. Ddi vm lo hang xuAt khdu thu(ic din kiSm tra thi.rc tS hang hoa, thuang nhan xuAt trinh bang dinh muc da thong bao khi ca quan hai quan yeu cfiu.

    d) Ca quan hai quan chi lam thu tl,lc dang ky ta khai xuAt khdu cho nhfrng ma hang thuang nhan da thong bao dinh muc.

  2. Thu tl,lc hai quan ddi v6i IO hang gia cong xuAt khdu chuySn cua khdu thi.rc hin theo thu tl,lc hai quan ddi v6i hang hoa chuySn cua khftu quy dinh t'iti Di@u 16, Di@u 18 Nghi dinh sd 154/ND-CP va quy dinh t'iti Di@u 61 Thong tu sd 128/2013fIT-BTC.

  3. Thu tl,lc hai quan ddi v6i san phftm gia cong da xuAt khftu bi tra lliti dS sua chiia, tai chS thi.rc hin theo quy dinh ti Di@u 55 Thong tu sd 128/2013/TT­ BTC.

    22

    Diu 20. Thu tl}c hai quali xuit khiu, nhp khiu ti ch8 dfii v6i san phim gia cong

    1. DiSu kin xufit nhp khilu ti;ti chi\ thi,rc hin theo quy djnh ti;ti DiSu 32 Nghi dinh s6 187/2013/ND-CP.

    2. Trang thai hi;tn 15 (muai lam) ngay kS ti:r ngay thuong nhiin xufit khilu ti;ti chi\ da lam xong thu tl,lc hai quan va giao hang h6a, thuong nhiin nhp khilu ti;ti chi\ phai lam thu tl,lc hai quan. Truang hgp qua thm hi;tn tren thuong nhiin nhp khilu ti;ti chi\ chua lam thu tl,lc hai quan thi ca quan hai quan nai lam thu t\Jc nhp khilu lp bien ban, xi'r phi;tt vi phi;tm hanh chinh vs hai quan, lam tiSp thu t1,1c hfil quan.

    3. Thu tl,lc hai quan thi,rc hin nhu sau:

3. l. D6i vm san philm gia cong nhp khilu ti;ti ch6 dS lam nguyen liu san

xuiit:


  1. Thu tl,lc xufit khilu ti;ti ch6:

    al) Trach nhim cua thuong nhiin lam thu tl,lc xufit khilu ti;ti ch6:

    al .1) Khai day du thong tin tren ta khai xufit khAu theo mfiu ban hanh kem

    theo Thong tu s6 15/2012/TT-BTC ngay 08/02/2012 cua B() Tai chinh ban hanh mfiu ta khai hang h6a xufit khilu, nhp khilu (du6i day viSt tt la Thong tu s6 15/2012/TT-BTC). Ti;ti o s6 3 ta khai xufit khilu ghi c1,1 thS ten nguai chi djnh

    giao hang; ti;ti o s6 8 ghi s6, ngay h6a don xufit khilu hoilic h6a don GTGT (trong truang hgp sir dl,lilg h6a don GTGT); ti;ti o s6 9 ta khai xudt khilu ghi c1,1 thS dia diSm nh hang va Chi Cl,lC Hai quan di,r kiSn lam thu t\IC nhp khAu ti;ti ch6 do thuong' nhiin nhp khilu ti;ti chi\ cung cdp.

    al.2) N()p h6 so hai quan cho Chi c1,1c Hai quan nai lam thu tl,lc xufit khilu ti;ti chi\; g6m:

    al.2.1) Ta khai hang hoa xudt khilu: 02 ban chinh;

    al.2.2) Hoa don xudt khilu hoilic h6a don gia tri gia tang: n()p 01 ban ch1,1p; al .2.3) Chi djnh giao hang cua ben dilit gia cong;

    al.2.4) Gidy phep xufit khilu (ap d1,1ng d6i v6i milit hang xufit khilu c6 giAy

    phep).


    a2) Trach nhim cua Chi cvc Hai quan lam thti tvc xuAt khAu ti;ti ch6:

    a2. l) TiSp nhn, dang kY ta khai; kiSm tra thi,rc tS hang h6a d6i v6i truemg

    image

    hgp hang h6a thu()c din phai ki@m tra; ki@m tra tinh thuS d6i v6i nguyen vt liu ti,r cung i'rng (nSu c6);


    23


    image

    i

    a2.2) Luu 01 ta khai va chl:mg tir thuong nhiin n9p, tra l?i cho thuong nhiin xudt khAu 0 I ta khai va cac chl:mg tir thuong nhiin xufit trlnh; ;

    a2.3) Fax cho Chi cvc Hai quan nh?p khAu t?i ch6 (Chi cvc Hai quan dv kiSn lam thu tl,lc nh?p khAu ch6 do doanh nghip khai tren ta khai hai quan xufit khAu) ta khai hai quan da lam thu tl,lc xufit khAu t ch6 dB theo doi, lam

    tiSp thu tl,lc hai quan.

    a2.4) PhBi hqp vm Chi cvc Hai quan ncri lam thu tvc nh?p khAu t?i ch6 dB xac minh lam ro trong truang hqp qua thCti h theo quy djnh t khoan 2 DiSu nay ma thuong nhan lam thu tvc nh?p khAu t?i ch6 chua lam thu tvc hai quan.

  2. Thu tl,lc nh?p khAu t?i ch6:

b l) Trach nhim cua thuong nhiin lam thu tvc nh?p khAu t?i ch6:

image

b I .I ) Khai dy du thong tin tren ta khai nh?p khAu theo mu ban hanh kem theo Thong tu s& 15/2012ITT-BTC. T?i o s& 3 ta khai nh?p khAu ghi cv thB

ten nguai chi dinh nh?n hang.

bl .2) Cung cftp thong tin vS dja diBm nh?fi hang, Chi cvc Hai quan ncri dv

image

kiSn lam thu tl,lc nh?p khAu t?i ch6 cho thuong nhiin xufit khAu t?i ch6 biSt dS khai tren ta khai hai quan xufit khAu;

bl.3) N9p hB scr hai quan cho Chi cvc Hai quan lam thu tl,lc nh?p khAu t?i ch6, gBm:

b l .3.1) Ta khai hang hoa nh?p khdu t ch6: 02 ban chinh;

b l.3.2) Hqp dBng mua ban vm ben dt gia cong co diSu khoan nh?fi hang

tir ben nh?n gia cong;

b l.3.3) Cac gidy ta khac theo quy djnh d6i vai tirng lo?i hinh nh?p khdu (trir v?n tai don);

b2) Trach nhim cua Chi cvc Hai quan lam thu tl,lc nh?p khdu t?i ch6:

b2.l ) TiSp nh?fi ban fax ta khai hai quan xufit khAu t?i ch6 da hoan thanh thu tvc hai quan do Chi cvc Hai quan ncri lam thu tl,lc xufit khdu t?i ch6 giri dSn. Truang hqp qua thai h lam thu tvc hai quan theo quy djnh t?i khoan 2 DiSu nay thi phBi hqp vai Chi cvc Hai quan ncri lam thu tl,lc xufit khdu t?i ch6 dB kiSm tra, xac minh lam ro;

b2.2) TiSp nh?n hB scr hai quan theo quy djnh;

b2.3) TiSn hanh cac buac dang ky ta khai, kiSm tra tinh thuS (dBi vai

hang hoa co thuS); kiSm tra thvc tS hang hoa khi co ddu hiu nghi vfin thuong nhiin giao, nh?n hang hoa khong dling vai khai tren ta khai hai quan; truang hqp thuong nhiin da dua hang hoa vao san xufit thi kiSm tra s6, chl:mg tu kS toan,

24

chtmg tir lien quan dSn IO hang; t?i o 35 (ghi chep khac) tren ta khai nhp khfiu ghi: nhp khfiu t11i ch6 theo ta khai xudt khdu t\li ch6 s6...,

ngay . ..thing ...nam ...; theo hqp d6ng giao s6..., ngay ...thing ...nam ...; xac nh hoan thanh thu tl,lc hai tjuan, Icy, dong ddu cong chuc vao ta khai hai quan;

b2.4) Luu 01 ta khai cling cac chtmg tir thuong nh§n n()p, tra thuong nhan 01 ta khai va cac chtmg tir do thuong nh§n xudt trinh;

b2.5) Thong bao bfuJg van ban cho ccr quan thuS quan ly tn,rc tiSp thuong nhan nhp khAu t11i ch6 biSt dB theo doi hoc thong bao gt:ri qua mg may tinh trong trucrng hqp gifra Chi C\!C Hai quan lam thu t\!C nhp khdu va C<J quan thus dja phuong da n6i mg.

c) Trucrng hqp thuong nh§n giao, nh san phdm gia cong nhp khdu t11i ch6 dB lam nguyen liu san xudt san phdm gia cong xudt khdu dugc thvc hin nhi€u lfui trong ngay hoc tufui hoc thing thi dugc khai g()p tren 01 ta khai hai

quan XUdt nhp khfiu t1ti ch6 tren C<J SO CaC chtmg ru giao, nh rung ldn nhu hoa

don xudt khdu hoc h6a dcrn GTGT, phiSu xudt kho kiem v chuyBn n()i b9 vai di€u kin h6a dcrn xudt khdu hoc h6a don GTGT, phiSu xudt kho kiem v chuySn n()i b9 g()p 111i dS khai chi gim h trong ngay hoc tufui hoc thang cho

O 1 ta khai cua ngay hoc tufui hoc thing d6. Trucrng hqp t11i thm diBm giao, nh hang c6 sv thay dBi v8 chinh sach thus hoc tY gia thi thvc hin khai tren

ta khai xudt nhp khdu t11i ch6 rieng, khong g()p chung vm chtmg ru khong c6

thay dBi v€ chinh sach thus hoc tY gia.

I

Ihm diSm dang ky ta khai hai quan g()p theo ngay la gia lam vic cu6i cling ca ngay d6. Thai diBm dang_ Icy ta khai hai quan g()p theo tufui hoc thing

la ngay lam vic cu6i cling cua tufui hoc thing d6.

    1. £>6i vai san phb gia cong hoan chinh nhp khfiu t11i ch6 ds kinh doanh n()i dja:

      1. f>ia diSm lam thu t\lc hai quan: t11i Chi C\!C Hai quan quan ly hang gia cong c6 san phb xudt khdu t11i ch6.

      2. H6 scr hai quan, thu tl,lc hai quan: thvc hin theo quy djnh t?i £>i€u 45 Thong tu s6 128/2013/TT-BTC; rieng ta khai hai quan, thu t\lc hai quan thvc

        hin theo quy dinh t11i khoan 3.1 £>i€u nay; chinh sach thus, chinh sach quan ly nhp khdu hang h6a thvc hin theo quy djnh hin hanh.

        image

      3. San phb gia cong hoan chinh nhp khfiu t11i ch6 dB kinh doanh n()i dja thvc hin theo quy djnh t11i Nghi djnh s6 89/2006/Nf>-CP ngay 30/8/2006 cua Chinh phu v€ nhan hang hoa.

    2. Thu tl,lc xudt khfiu, nhp khfiu t11i ch6 dBi vai trucrng hqp thuong nhan nh gia cong cho thuong nh§n nu6'c ngoai d6ng thm la thuong nh§n nhp khfiu

25


image

ti ch6 san phfun gia cong thl thuong nhful nay thvc hin ca thu tl,lc xufit kh&u, nh?p kh&u ti ch6 san phfun gia cong.

    1. DBi vcri san phfun gia cong dilng dB thanh toan tiSn gia cog:

      Thu tl,IC hfil quan nhu thu tl,lc hai quan dBi vm San phfun gia cong hoan chinh nh?p khfiu ti ch6 dB kinh doanh n{>i dja. Hqp ddng mua ban thay bfuig van ban thoa thu giua ben dt va ben nh gia cong vs vic thanh toan tiSn gia

      cong bfuig san phfun gia cong.

      , I •

      Thuong nhan thvc hin day du chinh sach quan ly hang hoa nh?p khau, chinh sach thuS nhu dBi vcri hang nh?p khfiu tiz nuac ngoai va quy djnh ti Nghi

      dinh sB 89/2006/NE>-CP ngay 30/08/2006 cua Chinh phu vS nhan hang hoa. San phb gia cong nay duqc dua vao dB thanh khoan hqp dBng gia cong.

    2. Ta khai xufit khftu, nh?p khftu ti ch6 c6 gia tri dS thanh khoan khi:

Ta khai hai quan duqc khai ddy du, c6 xac nh, kY ten, d6ng dfiu cua thuong nhful xufit khftu, thuong nhful nh?p khftu, Chi C\IC Hai quan lam thu tl,lc xufit khftu, Chi C\IC Hai quan lam thu tl,lc nh?p khftu.

Diu 21. Thu tl}.c hai quan dBi v6i truimg hQ'P thue gia ding Ii.ti

Truang hqp thuong nhful Vit Nam kY kSt hqp ddng gia cong vm thuong nhan nucrc ngoai nhung khong trvc tiSp gia cong ma thue thuong nhan khac gia cong (thue gia cong li) theo quy djnh t diBm b, khoan 2 E>iSu 32 Nghi dinh sB

187/2013/NE>-CP thi thuong nhan kY kSt hqp dBng gia cong vm thuong nhan

nucrc ngoai la nguai lam thu tl,lc xufit khftu, nh?p kh&u, thanh khoan hqp ddng

gia cong vcri ca quan hai quan va chju trach nhim trucrc phap lu?t vs vic thvc hin hqp dBng gia cong nay. Thuong nhan kY kSt hqp dBng gia cong vm thuong nhan nucrc ngoai c6 trach nhim thong bao bfuig van ban vS ten thuang nhful, dja

image

chi tfl,I SO Va dja chi ca SO San xufit CUa chfnh thuang nhan va thuan'.g nhful nh gia c6ng li dB ca quan hai quan kiBm tra khi cdn thiSt.

Hang h6a giao, nh gifra cac thuang nhful Vit Nam vcri nhau khong phai lam thu tl,lc hai quan.

Diu 22. Thu tl}.c giao nhin san phim gia cong chuyn tiSp

  1. Trach nhim cua thuong nhful:

    1. Tren ca sa van ban chi djnh cua cac ben dt gia ding, thuong nhful giao san phfun gia cong chuyBn tiSp (Ben giao) phai c6 van ban dS nghi duqc lam thu tl,IC chuySn tiSp dBi vm san phfun gia cong gui Chi C\IC Hai quan quan ly hqp

      dBng gia cong giao, trong do neu ro mt hang, sB luqng thu9c hqp dBng gia cong

      sB ...chuyBn sang hqp ddng gia cong sB ..., ben nh gia cong. Sau khi duqc Chi C\IC Hai quan quan ly hqp ddng gia cong giao chfip thu?n, thuang nhful giao San


      26

      phk gia cong chuysn tiSp va thuang nhan nh san phk gia cong chuySn tiSp (Ben nh) thvc men thu tl,lc hai quan theo quy djnh ti khoan 2 E>iSu nay.

    2. Nguai di;U <lien theo phap lut clia thuang nhan Ben giao, Ben nh chiu trach nhiem tru&c phap lut vS viec san phfun gia cong chuySn tiSp duqc San XUdt tir nguyen ph\I lieu CUa hqp d6ng gia Cong Va dUQ"C sir dl,lng dung ffi\IC dich gia cong phu hqp v&i quy dinh ti;ii E>iSu 33 Nghj dinh s6 187/2013/N£>-CP.

    3. Truang hqp hqp d6ng gia cong co san phfun gia cong chuySn tiSp (hqp d6ng gia cong giao) va hqp d6ng gia cong sir <l\!Ilg san phk gia cong chuysn tiSp lam nguyen lieu gia cong (hqp d6ng gia cong nh) cling m9t thuang nh§.n nh gia cong thi thuang nh§.n thvc men nhiem V\I cua ca Ben giao va Ben nh.

  2. Thu tl,lc hai quan: Thvc hien nhu thu tl,lc hai quan quy dinh i khoan 3 E>iSu 20 Tuong tu nay.

Diu 23. Thu tl}C chuyn nguyen Iiu, vt ttr; may m6c, thit bj thue, mtrQ'D theo chi ctjnh cua hen ctt gia ding sang hQ'JI ctAng gia cong khac trong qua trinh th1fc hin hqp ctAng gia cong

  1. Cac truang hqp duqc chuySn:

    1. May moc, thiSt bi da thvc men xong cong do cua hqp d6ng gia cong tru&c duqc chuySn sang thvc men cong do cua hqp d6ng gia cong tiSp theo cling hoc khac d6i tac nh, dt gia cong;

    2. Nguyen Heu, vt tu da nhp khAu cho hqp d6ng gia cong nhung khong phu hqp dS thvc hien hqp dBng gia cong nay (do thay dBi mau ma san phk), hen dt gia cong yeu cilu chuySn sang thvc hien cho hqp d6ng gia cong khac cling hoc khac dBi tac nh, dt gia cong;

    3. Nguyen lieu, vt tu cua hqp d6ng/ph\I ll,IC hqp d6ng gia cong nay nhung hen dt gia cong giao nhdm cho hqp dBng/ph\I l\lc hqp dBng gia cong khac cling dBi tac dt gia cong;

    4. Cac truong hqp khac nSu thuang nh§.n co van ban giai trinh ly do chinh dang thi Chi c\lc tru6ng Chi C\JC Hai quan nai quan ly hqp d6ng gia cong xem xet, chdp thu cho chuySn, trir truang hqp neu ti diSm c2, khoan 2 E>iSu 27 Thong tu nay.

  2. Thu tl,lc hai quan:

, , ' -

Ap di.mg nhu thu t\}C xuat khau, nhp khau ti cho san phfun gia cong de

image

lam nguyen lieu san xudt quy dinh ti khoan 3 E>iu 20 Thong tu nay, trir viec yeu cdu thuong nh§.n xudt trinh h6a dan xudt khfiu hoc h6a don GTGT.


27


image

:DiSu 24. Thu ty.c xuit trii nguyen Iiu, v't tu, may m6c, thiSt bi tm nh'p gia cong ra nu&c ngoai trong thOi gian thvc hin hlfP ctAng gia cong

  1. Hi> sa hru quan:

    1. Ta khai hang hoa xudt khdu: n(lp 02 ban chinh;

    2. Van ban giai trinh cua thuang nhan (neu ro ly do tai xut; sB, ngay, thang, nii.m cua ta khai nhp khdu va cua hgp d6ng gia cong c6 hang tra lliti): n(lp O 1 ban chinh kem ban chvp ta khai nhp khdu tuang fuig;

    3. Van ban dS nghj tra lliti hang cua hen d?t gia cong: n(lp 01 ban chinh.

  2. Thu tl)c hai quan: thi,rc hin nhu thu tl)c xudt tra ra nu&c ngoai nguyen Hu, vt tu gia cong du thira quy dinh i diSm b, khoan 2 BiSu 27 Thong tu nay.

:DiSu 25. Thanh khoiin hqp aAng gia cong

  1. Thai hlilfi n(lp, gia hlilll n(lp hi> sa thanh khoan:

    image

    1. Thai hlilll n(lp hi> sa thanh khoan:

      al) Chm nhdt 15 ngay lam vic, kS tir ngay hgp dBng gia cong kBt thuc ho?c hSt hiu li,rc, thuang nhan c6 van ban dB nghi Chi eve Hai quan quan ly hgp d6ng gia cong phuang an giru quyst nguyen Iiu, vt tu du thua; may mac, thiBt bi thue, muQ"n; phS Heu, phS phb, phB thai (theo mfiu ban hanh kem theo Ph\l Ive II Thong tu nay) va dugc Chi eve Hai quan nai quan ly hgp d6ng gia cong xem xet, chap thu theo dB nghi cua thuang nhan.

      a2) Ch nhfit 30 ngay lam vic kS tir ngay Chi eve Hil.i quan quan ly hgp d6ng gia cong chap thu phuang an giil.i quyst nguyen Iiu, vt tu du thua, may m6c, thiSt bi thue, muQ"n, phS liu, phS phdm, phB thai tren van ban dB nghi cua thuang nhan, thuang nhan phai thµc hin xong thu tl)c hil.i quan dS giai quyBt nguyen Heu, vt tu du thira, may m6c, thiBt bi thue, mugn, phB liu, phS phb, phS thil.i (nBu c6) va n(lp ddy du h6 sa thanh khoan hgp d6ng gia cong cho ca quan hai quan.

      a3) BBi vm hgp d6ng gia cong tach ra thanh nhiSu phl,l Ive dS thµc hin thi th<'ri hlilll n9p hb SCY thanh khoan dBi vm tirng phv Ivc hgp dbng gia cong thµc hin nhu th<'ri hlilfi n(lp h6 sa thanh khoil.n hgp dBng gia cong.

    2. Gia hlilll n(lp hB sa thanh khoan:

    b 1) Cac tru<'rng hgp dugc gia hlilfi n(lp hB sa thanh khoan:

    b l.1) Thuang nhan dBng thai th\lc hin nhiSu hgp dBng gia cong va cac hgp dbng nay dsu hBt hiu !µc thµc hin tlili m9t thai diSm;

    b l.2) Bang c6 tranh chdp gifra ben d?t gia cong va ben nh gia cong lien quan dBn hgp d6ng gia cong;


    28

    bl.3) Cac truang hqp vi ly do bilt kha khang khac thuang nhan khong thvc hin dU.ng thm h ha scr thanh khoan.

    b2) Thfun quyBn va thm h gia h:

    Can cu viin ban giai trinh cua thuang nhan, Chi c1,1c tru&ng Chi c1,1c Hai quan quan ly hqp dang gia cong xem xet, gia h thai h n(lp ha scr thanh khoan quy dinh t diBm a, khoan 1 DiBu nay. Thai h gia h chi duqc 01 !fin va khong qua 30 ngay.

  2. Ha sa thanh khoan gam:

    1. Dan dB nghi thanh khoan theo mfiu DNTK-GC/2014-Ph 1,1!1,1c II ban hanh kem theo Thong tu nay: n(\p 02 ban chinh;

    2. Bang tbng hqp nguyen liu, vt tu nhp khdu theo mfiu 01/HSTK­ GC/2014-Ph1,1 l1,1c II ban hanh kem theo Thong tu nay: n(lp 01 ban chinh;

    3. Bang tbng hqp san phfun gia cong xuiit khdu theo mfiu 02/HSTK­ GC/2014-Ph1,1!1,1c II ban hanh kem theo Thong tu nay: n(\p 01 ban chinh;

    4. Bang tbng hqp nguyen liu, vt tu xuiit tra ra nu&c ngoai va chuyBn sang hqp dang gia cong khac trong khi dang thvc hin hqp dang gia cong theo mfiu 03/HSTK-GC/2014-Ph 1,1 11,1c II ban hanh kem theo Thong tu nay: n(lp 01 ban chinh;

    1. Bang tbng hqp nguyen liu, vt tu do ben nh gia cong cung i'.rng (nSu c6) theo mfiu 04/HSTK-GC/2014-Ph 1,1 11,1c II ban hanh kem theo Thong tu nay: n(lp O 1 ban chinh;

      Truang hqp ca quan hai quan c6 nghi vk vic ke khai nguan nguyen liu mua trong nu&c dB cung i'.rng khong dU.ng thi yeu cdu thuang nhan xuiit trinh hoa dan mua hang, chi'.rng tir thanh toan nguyen liu cung i'.rng cua ben dt gia cong;

    2. Bang tbng hqp nguyen liu, vt tu da su dl,!Ilg dB san xuiit thanh san phfun xuiit khdu theo mfiu 05/HSTK-GC/2014-Ph 1,1 11,1c II ban hanh kem theo Thong tu nay: n(lp O 1 ban chinh;

    1. Bang thanh khoan hqp dang gia cong theo mfiu 06/HSTK-GC/2014- Ph\l l\lc II ban hanh kem theo Thong tu nay: n(lp 02 ban chinh (tra thuang nhan 01 ban sau khi tiSp nh ha SCY thanh khoan);

    2. Bang tbng hqp may m6c, thiSt bi t\lffi nhp, tai xuiit theo mfiu 07/HSTK-GC/2014-Ph\l l\lc II ban hanh kem theo Thong tu nay: n(\p 02 ban chinh (tra thuang nhan 01 ban sau khi tiSp nh ha scr thanh khoan);

    3. Bang th6ng ke san phfun hoan chinh nhp khdu d glin hoc dong chung v&i san phfun gia cong xuiit khdu (nSu c6) theo mfiu 08/SPHC-GC/2014-Ph\l l\lc


    image

    29

    image

    II ban hanh kem theo Thong tu nay: n9p 02 ban chinh (tra thuong nhan 01 ban sau khi tiSp nh h6 sa thanh khoan);

    k) Bang ke ta khai xuit khAu san phAm gia cong (bao g6m ca ta khai xudt nh?p khAu ti cha; ta khai giao nh san phAm gia cong chuySn tiSp) da lam xong thu t\lc hai quan, du ca sa xac dinh hang hoa da xudt khAu theo quy dinh

    ti :E>iSu 30 Thong tu s6 128/2013ITT-BTC, theo mdu 09/HSTK-GC/2014-Ph\l 11,lc II ban hanh kem theo Thong tu nay: n{lp 01 ban chinh;

    Nguai di din theo phap lu?t cua thuong nhan kY ten, dong' ddu (truang hgp Iah9 kinh doanh ca thS thi ey, ghi ro hQ ten; s6, ngay chUn.g minh nhan dan,

    nai c§.p) vao cac bang biSu neu tren va emu trach nhim tru&c phap Iu?t vs tinh chinh xac, trung thvc cua cac s6 liu thanh khoan.

  3. Trach nhim cua thuong nhan:

    1. N9p h6 sa thanh khoan dAy du, dting thm gian quy dinh;

    2. Chiu trach nhim tru&c phap lu?t vS toan b9 s6 liu dua vao thanh khoan;

    3. Xu ly nguyen liu, v?t tu; may m6c, thiSt bi du thira; phS liu, phS phk theo dting quy djnh cua phap lu?t;

    4. Ph6i hgp v&i ca quan hai quan trong truang hgp ck lam ro vs s6 liu thanh khoan.

  4. Trach nhim cua ca quan hai quan:

    1. TiSp nh h6 sa thanh khoan:

      1. TiSp nh h6 sa thanh khoan hgp d6ng gia cong do thuong nhan n9p;

      2. KiBm tra tinh dAy du, d6ng b9, hgp I va thm h cua b9 h6 sa thanh khoan:

      b l) Truang hgp h6 sa thanh khoan dAy du, d6ng b(), hgp I va n9p dting

      thai h:

      b 1.1) KiSm tra tinh hinh t6n d9ng hgp d6ng gia cong; truang hgp xac dinh thuong nhan con hgp dbng gia cong chua thanh khoan thi dS nghi thuong nhan c6 trach nhim thanh khoan xong cac hgp d6ng gia cong con t6n d9ng va thvc hin cac nghia V\l vS thuS (nSu c6);

      b l.2) Xac nh vao 02 ban :E>on dS nghi thanh khoan cua thuong nhan (mdu :E>NTK-GC/2014 Ph\l l\lc II Thong tu nay), luu 01 ban, tra thuong nhan 01 ban dB luu theo quy djnh;

      b2) Truang hgp h6 sa thanh khoan dAy du, d6ng b9, hgp l nhung n9p khong dung thai h:

      b2. l ) Lp bien ban vi ph\illl vs thai h(lll n{lp ha sa thanh khoan va xu ly theo quy dinh;

      b2.2) Thvc hien cac n{li dung quy dinh ti.ti tiSt b l.I , b l.2 khoan 4 f>iSu

      nay.


      b3) Truang hgp ha sa thanh khoan chua day du, chua dang b{\, chua hgp

      le: Tu ch6i tiSp nh bfutg PhiSu yeu cau nghiep V\l, trong d6 neu ro ly do tir

      ch6i hoc yeu cau b6 sung cac chting tir con thiSu.

      b4) Can cu dS ca quan hai quan tinh thai h(lll pht ch n{\p ha sa thanh khoan va xu ly nguyen lieu, vt tu du thira, may m6c, thiSt bi thue, mugn la kS

      tir thai diSm thuang nhan n{lp day du, dang b(l, hgp le ha sa thanh khoan.

    2. KiSm tra ha sa thanh khoan sau khi hoan thanh thu t1,lc tiSp nh:

      Ch nhftt 30 ngay lam viec kS tir ngay hoan thanh thu tl,lc tiSp nh ha sa thanh khoan hgp dang gia cong do thuang nhan n(lp, tren ca s6 dlinh gia qua trinh tuan thu phap lut cua thuang nhan, ca quan hai quan thvc hin phan loi ha sa thanh khoan dS ap d\IIlg bien phap kiSm tra phu hgp; kiSm tra, d6i chiSu chi tiSt ha sa thanh khoan ap d\IIlg d6i vm truang hgp:

      1. Ha sa thanh khoan cua thuang nhan khong tuan thu phap lut hai quan, phap lut vs thus.

      2. Ha sa thanh khoan cua thuang nhan tuan thu phap lut hai quan, phap lut thuS nhung c6 dftu hieu nghi vfui vs nhp khdu nguyen lieu, vt tu; vs dinh mire; vS xuAt khdu san phdm; cac nghi vfui khac khi tiSp nh ha sa thanh khoan.

      3. Ki6m tra xac suAt 05% hgp dang gia cong cua thuang nhan tuan thu phap lut hru quan, phap lut thus ds dlinh gia qua trinh tuan thu phap lut cua thuang nhan. Cach tinh 05% lAy theo t6ng s6 hgp dang gia cong da thanh khoan cua thuang nhan chAp hanh t6t phap lut hai quan, phap lut thus cua nfun tru6c IiSn kB, truang hgp kSt qua nho han O 1 hgp dang thi lfiy tron O 1 hgp dang.

    3. Truang hgp qua kiSm tra, d6i chiSu chi tiSt ha sa thanh khoan xet thfty c6 dAu hieu nghi vAn, can thiSt phai kiSm tra sau dS phat hin vi phm thi chuySn h6 sa cho Chi C\JC KiSm tra sau thong quan dS thvc hin kiSm tra sau thong quan theo quy djnh.

    4. KiSm tra hang tan kho:

  1. Truang hgp phai kiSm tra hang tan kho:

    al) Khi c6 thong tin thuang nhan tieu th\! nguyen lieu, vt tu nhp khdu dS gia cong hang xuAt khfru vao n{\i dia;

    a2) Khi xac djnh c6 hanh vi vi phm djnh mire;


    image

    image

    a3) Khi c6 nghi vk s6 lug:ng nguyen liu, vt tu ho?c s6 lug san phfun gia cong chuySn tiSp dB nghj chuySn sang hgp ddng gia cong khac khong dting;

    ' I '

    a4) Khi so liu thanh khoan cua thuong nhiin c6 si,r chenh lch biit thuemg

    so v6i s6 liu tren h thBng cua ca quan hai quan.

  2. Vic kiSm tra thi,rc hin nhu sau:

b 1) Tru6c khi quySt djnh kiSm tra hang tdn kho, Chi C\lC Hai quan nai quan ly hgp ddng gia cong c6 van ban dB nghj thuong nhiin giai tririli C\l thS cac n9i dung nghi vk lien quan dSn xac djnh s6 luqng hang tdn kho thi,rc tS ddng thai xuftt trinh ddy du hd sa ch(mg tir lien quan dS ch(mg minh.

b2) Truang hgp thuong nhiin khong giai trinh, ch(mg minh dugc cac n9i dung nghi vk lien quan dSn xac djnh s6 lug:ng hang tdn kho thi,rc tS thi tiSn hanh kiSm tra dS xac djnh; n9i dung kiSm tra thi,rc hin nhu sau:

image

b2. 1) KiSm tra h thBng s6 kS toan, hd sa, ch(mg tir theo doi tinh hinh xuftt khfiu, nhp khfiu; xuftt kho, nhp kho; djnh muc su dl,IIlg nguyen liu, vt

tu.

b2.2) KiSm tra thi,rc tS luqng hang con tdn trong kho;

b2.3) D6i chiSu s6 liu con tdn kho thi,rc tS v6i s6 liu con tdn tren h th6ng s6 kS toan, ch(mg tir theo doi tinh hinh xudt khfiu, nhp khu va tren hd sa thanh khoan nguyen liu, vt tu cua thuong nhiin.

c) Xu ly kSt qua kiSm tra: can cu tinh chftt, muc d9 cua hilnh vi vi ph dS ap di.mg cac bin phap XU ly theo quy dinh ti Nghi djnh s6 127/2013/ND-CP ngay 15110/2013 cua Chinh phu vB xu pht vi ph hilnh chinh va cuang chS thi hanh quySt djnh hanh chinh trong linh vi,rc hai quan.

f>iu 26. Xfr ly qua h\ID DQP hA SO' thanh khoa n hQ'P ttAng gia cong va qua thOi h\ID tam thu t\IC hai quan ttfii v6i nguyen liu, Vt ttr dtr thira; may m6c, thit bi thue, mtrQ'D:

  1. Xu ly qua h n9p hd sa thanh khoan hgp ddng gia cong:

    1. Trong thm h 90 ngay kB tir ngay hSt h n9p hd sa thanh khoan (kB ca thai gian gia h), Chi C\lC Hai quan nai quan ly hgp dilng gia cong thi.rc hin cac cong vic sau:

      al) C6 van ban mai thuong nhiin dSn ca quan hai quan lp bien ban vi ph dB XU ly theo quy djnh: mai 02 Ik;

      a2) TriSn khai cac bin phap don d6c yeu c5.u thuong nhiin thvc hin thanh khoan hgp ddng gia cong;

      a3) Ph6i hqp v&i ccr quan chi'.rc nang dS diSu tra, xac minh, truy tim trong trubng hqp thuO'Ilg nhan c6 dAu hiu bo tr6n khoi dja chi dang kY kinh doanh.

      image

    2. Bin phap xir ly sau khi da thvc hin don d6c, diSu tra, xac minh, truy

    tim:


    b 1) D6i v&i thuO'Ilg nhan chay y khong thanh khoan hqp d6ng gia cong

    nhung v§n con hot d(lng: chuySn h6 scr cho Chi C\lC KiSm tra sau thong quan dS thvc hin kiSm tra sau thong quan theo quy djnh;

    b2) D6i v&i thuO'Ilg nhan bo tr6n, mAt tich: hoan chinh va chuySn toan b(> h6 scr hai quan cho ccr quan c6 thfun quySn dS diSu tra vS t{li buon lu, tr6n thus theo quy djnh cua B9 Lut hinh S\f.

  2. Xir ly qua h thai h lam thu tl,lc hai quan d6i v&i nguyen liu, vt tu

du thir va may m6c, thiSt bi thue, mugn:

Chi C\lC Hai quan ncri quan ly hqp d6ng gia cong thvc hin:

  1. Lp bien ban vi phm dS xir ly theo quy dinh;

  2. ChuySn h6 scr cho Chi C\lC KiSm tra sau thong quan dS thvc hin kiSm tra sau thong quan theo quy dinh.

f>iu 27. Thu tl,lc hai quan xfr Iy nguyen Iiu, v't hr dtr thira; ph Iiu,

ph phdm (niim ngoai djnh mfrc sfr dl,lng nguyen Iiu, djnh mfrc v't ttr tieu hao Va: tY I hao hl,lt), ph thai; may m6c, thit hi thue, ffitrQ'Il

I.Cac hinh thuc xii ly:

Tuy theo S\f thoa thu trong hqp ddng gia cong va quy dinh cua phap lut Vit Nam, nguyen liu, vt tu du thira, phS liu, phS phfun, phS thai, may m6c, thiSt bi thue, muqn dS gia cong duqc xir ly nhu sau:

  1. Ban ti thi trubng Vit Nam (thvc hin theo phuO'Ilg thuc xuAt khftu, nhp khftu ti ch6);

  2. XuAt khfru tra ra nu&c ngoai;

  3. ChuySn sang thvc hin hqp d6ng gia cong khac ti Vit Nam;

  4. BiSu, tng ti Vit Nam;

  5. Tieu huy ti Vit Nam.

  1. Thu t\lc hai quan:

    image

    a) Thu t\lc hai quan ban nguyen liu, vt tu du thira, phB lieu, phS phfun, may m6c, thiSt bi thue, mugn ti thi trubng Vit Nam thvc hin theo quy dinh ti DiSu 20 Thong tu nay.


    33


    image

    .

    1. Thu t\lc hai quan xuAt khfiu tra ra nu&c ngoai theo chi dinh cua ben dt gia cong thvc hin nhu dBi v&i lo hang xuAt khfiu thuang mi. Khi lam thu t\lc hai quan, cong chuc hai quan kiSm tra thvc tS lo hang, dBi chiSu chilng loi, ey, ma hiu cua may moc, thiSt bi ghi tren ta khai t nhp vm may moc, thist bi

      xuat tra.

      image

    2. Thu t\lc chuySn nguyen liu, vt tu du thua, may m6c, thiSt bi thue, mm;m sang hqp d6ng gia Cong khac theo chi djnh cua ben dt gia Cong th\l'C hin nhu thu t\lc hai quan xuAt khfiu, nhp khfiu ti ch6 san phfim gia cong dS lam nguyen liu san xuil.t quy dinh ti DiSu 20 Thong tu nay, tru vic yeu cfiu thuang nhan xuil.t trinh h6a dan xuil.t khfiu hoc h6a dan GTGT; ngoai ra, thvc hin them cac cong vic sau:

      c 1) Thu t\lc chuySn nguyen liu, vt tu du thua; may m6c, thiSt bi thue, mm;m sang hqp d6ng gia cong khac chi duqc thvc hin sau khi liinh do Chi C\lC Hai quan quan ly hqp d6ng gia cong xac nh vao cong van dS nghi cua thuang nhan theo quy dinh t tiSt al , diSm a, khoan 1 DiSu 25 Thong tu nay.

      c2) Cac truang hqp khong duqc chuySn nguyen liu, vt tu sang hqp d6ng gia cong khac:

      c2.1) Thuang nhan nhp khAu nguyen liu, vt tu nhung khong th\l'C hin hqp d6ng gia cong ma dS nghi chuysn toan b9 nguyen Iiu, vt tu nay cho thuang nhan khac;

      image

      c2.2) Thuang nhan nh nguyen liu, vt tu tU hqp d6ng gia cong tru&c nhung khong dua vao gia cong ma tiSp t\lc dS nghi chuySn sang hqp d6ng gia cong khac; truang hqp nguyen liu, vt tu nh tU hqp d6ng gia cong tru&c da dua vao san xuil.t gia cong nhung khong SU d\lng hSt cho hqp d6ng gia cong nay thi duqc tiSp t\IC chuySn sang va SU d\lflg ti hqp d6ng gia cong sau cua cling hoc khac dBi tac dt gia cong, khong duqc tiSp t\lc chuySn sang hqp d6ng gia cong tiSp theo.

    3. Thu t\lc hai quan biSu, tg may m6c, thiSt bi thue, muqn; nguyen liu, vt tu du thua; phS liu, phS phfim:

    H6 sa hai quan g6m:

    dl) Ta khai hai quan (su d\IIlg ta khai hang hoa phi mu dich): tren ta khai ghi ro "hang thu()c hqp d6ng gia cong sB...ngay....thang ....nam... Thuang nhan nh gia cong...": n()p 02 ban chinh.

    d2) Van ban biSu, $g cua ben dt gia cong: n()p 01 ban chinh;

    d3) Van ban chil.p thu cua B9 Cong Thuang nSu hang biSu, tg thu()c Danh m\lc hang hoa nhp khfiu theo giil.y phep cua B9 Cong Thuang hoc van

    ban cho phep cua ca quan chuyen ngii.nh nSu hang nh?p khftu co gifty phep cua ca quan quan ly nha nu&c chuyen ngii.nh: n{)p 01 ban chinh.

    Thu tl,lc hai quan va chinh sach thus thvc hin theo quy dµili d6i v&i hang biSu, tg. Sau khi hoan thii.nh thu tl,lc hai quan, ca quan hai quan sao 02 ban ta

    khai, 01 ban luu cilng hgp d6ng gia ce\ng, 01 ban giao cho thuang nhan nh gia c6ng (trong truang hgp ngum dugc biSu tg kh6ng la thuang nhan nh gia c6ng).

    image

    d) Thu tl,lc hai quan giam sat vic tieu huy phS liu, phS phfun, phS thai t\li Vit Nam:

    dl) Vic tieu huy phS liu, phS phfun, phS thai dugc tiSn hii.nh trong qua trinh thvc hin hoc sau khi kSt thuc hgp d6ng/ph\l l\lc hgp d6ng gia c6ng.

    d2) Thu t\lc hai quan giam sat vic tieu huy:

    image

    d2.l) Thuang nhan co van ban giri Chi C\lC Hai quan quan ly hgp d6ng gia c6ng thong bao thai gian, dia diSm tieu huy trong do neu ro phuang phap, bin phap tieu huy kem theo van ban thoa thu cua ben dt gia c6ng va van ban chftp thu cua ca quan co thfun quySn vS quan ly m6i truang trong truang hgp thuang nhan trvc tiSp tieu huy.

    Truang hgp thuang nhan thue thuang nhan khac co chuc nang xir ly phS Iiu, phe phfun, phe thai thi phai co hgp d6ng tieu huy co1 ban chinh) va van ban

    image

    cho phep cua ca quan co thftm quySn d6i v&i thuang nhan nay (01 ban ch\lp).

    d2.2) Thuang nhan chu d{)ng tfi chuc vic tieu huy va chiu trach nhim tru&c phap lu?t vs tac d{)ng cua toan b{) qua trinh tieu huy d6i v&i m6i truang.

    d2.3) Chi C\lC Hai quan quan ly hgp d6ng gia c6ng cir 02 c6ng chuc Hai quan giam sat qua trinh tieu huy.

    d2.4) Khi kSt thuc tieu huy, cac ben tien hanh I?p bien ban xac nh vic tieu huy theo dung quy djnh. Bien ban nay phai co chfr kY cua nguai d\li din theo phap lu?t cua thuang nhan, dftu cua thuang nhan co hang tieu huy, hQ ten, chii kY cua c6ng chuc hai quan giam sat vic tieu huy va nguai dugc nguai d\li din theo phap lu?t giao tham gia vao qua trinh tieu huy.

    d3) Truang hgp tieu huy phS liu, phS phfun, phS thai kh6ng thvc hin t\li thuang nhan phat sinh phS liu, phS phfun, phS thai ma phai v?n chuySn dSn m{)t dja diSm khac dS tieu huy thi thµc hin nhu sau:

    d3.l) Vic v?n chuySn phS liu, phS phftm, phS thru dSn dja diSm tieu huy phru thµc hin dung quy djnh cua Lut Bao v m6i truang.

    d3.2) Chi C\lC Hai quan quii.n ly hgp d6ng gia c6ng thvc hi n niem phong hai quan d6i v&i phuang tin chua phS liu, phS phftm, phS phfun v?n chuySn


    image

    dSn dja diSm tieu huy. Truang hqp dja diSm tieu huy thu(>c cling m9t dia ban tinh/thllnh ph6 thi Chi C\IC Hai quan quan ly hqp d6ng gia cong chiu: trach nhim giam sat tieu huy.

    Truang hqp dja diSm tieu huy thu(>c dja ban quan ly cua C\lc Hai quan tinh, thilnh ph6 khac thi Chi C\IC Hai quan quan ly hqp d6ng gia cong c6 van ban

    dS nghi dan vi hai quan noi c6 dja diSm tieu huy giam sat vic tieu huy theo quy dinh ti tiSt d2, diSm d, khoan 2 DiSu nay. KSt thuc vic tieu huy, Chi C\IC Hai quan giam sat tieu huy gui Chi C\)C Hai quan quan ly hqp d6ng gia cong 01 Bien ban tieu huy (c6 chfr kY dily du cua cac ben lien quan).

    Thu tl,IC giam sat, ban giao nhim V\I giam sat thgc hin theo quy djnh df>i v6i hang h6a chuySn cua khAu hu6ng dfui ti quy trinh nghip V\I thu t\)c hai quan d6i v6i hang h6a xufit khAu, nhp khAu chuySn cua khAu.

    image

  2. D6i vm nguyen liu, vt tu du thua do thuang nhan 1\f cuhg ling bfuig hinh thuc nhp khAu runu6c ngoai theo loi hinh gia cong:

    1. Truang hqp ben dt gia cong da thanh to,an tiSn mua nguren liu, vt tu: thgc hin theo quy djnh t khoan 1, khoan 2 Dieu nay. .

    2. Truang hqp ben dt gia cong chua thanh toan tiSn mua nguyen liu, vt tu: dugc chuysn cung ling cho hqp d6ng gia cong tiSp theo trong truang hqp dap ling diSu kin cung ling quy dinh ti khoan 2 DiSu 16 Thong tu nay.

  3. D6i v6i hqp d6ng gia cong c6 cling d6i tac dt gia cong va cung d6i tac nh gia cong, thuang nhan dugc bu trir nguyen liu cling chling lo, cling quy each, phAm chfit, cling dan gia.

Diu 28. Xii- ly ilfii v6i nguyen liu, vt t1r d1r thira; may moc, thit bi thue, IDlfQ'Dj siin phim gia ding khong xu§t trii if lf Q'C do ben if t gia CODg tir

ho

Thuang nhan nh gia cong chju trach nhim n(>p thuS dS tieu th\! n(>i dja d6i vm nguyen liu, vt tu du thira; may m6c, thiSt bi thue, mugn; san phAm gia cong khong xufit tra dugc do ben dt gia cong ru bo nhu quy dinh ti khoan 2

DiSu 43 Thong tu s6 128/2013ITT-BTC hoc lam thu t\)c tieu huy theo quy djnh ti diSm d, khoan 2 DiSu 27 Thong tu nay. Can cu tinh thue dugc xac dinh tl(li thai diSm chuySn ddi m\)c dfch su d\lllg theo quy dinh i Thong tu s6 128/2013ITT-BTC.


Ml}C 3

THU TVC HAI QUAN D6I VOI HANG HOA

DT GIA CONG (J NUOC NGOA.I


image

f>iSu 29. Thu tvc thong bao liqp a&ng gia cong

  1. Trach nhim cua thuang nhan:

    Tru&c khi lam thu tl,lc xudt kh&u 16 hang ddu tien cua hgp d6ng gia cong, thuang nhan thvc hin thong bao hgp d6ng. H6 scr g6m:

    image

    1. Hgp d6ng gia cong va ph\1 1\lc hgp d6ng (nSu c6): n9p 02 ban chinh;

    2. Gidy chlrng nh dang kY kinh doanh hoc Gidy phep ddu tu hoc Gidy chlrng nh ddu tu (trong truang hgp lam thu tl,lc !do ddu): n9p 01 ban chl,lp;

    3. Gidy chung nh dang kY ma s6 thus (trong truang hgp lam thu tl,lc !do

      ddu): n9p 01 ban chl,lp;

    4. Gidy phep cua ccr quan c6 thfun quySn trong truang hgp hang hoa xudt khAu dB thvc hin hqp d6ng gia cong va san phb gia cong nhp khfiu thu9c danh ml,lc hang hoa xudt khdu, nhp khfiu c6 gidy phep: n9p 01 ban ch\lp, xudt trinh ban chinh.

    image

  2. Nhim V\I CUa CC1 quan hai quan: th\IC hin theo quy djnh t khoan 2, DiSu 10 Thong tu nay' trir vic kiBm tra CC1 so san xudt.

f>iSu 30. Thu tvc xu§t khiu nguyen Iiu, vt tu d siin xuit hang hoa dt gia ding a nmrc ngoai

  1. H6 scr hai quan nhu h6 scr lo hang xuiit khfiu san phfun gia cong; ngoai ra, tru&ng hqp nguyen liu, vt tu xuftt khfiu thu9c danh m\jc hang hoa xuiit khfiu c6 gilly phep cua B9 Cong Thuang hoc ccr quan quan ly chuyen nganh thi xuiit trinh them gilly phep cua ccr quan c6 thfun quySn dB ca quan hai quan trir lui.

  2. Thu tl,lc hai quan thvc hin nhu d6i v&i hang hoa xuiit khfiu thuang m;;ti quy dirih t;;ti Phdn II Thong tu s6 128/2013ITT-BTC, trir vic khai thus, kiBm tra tinh thus.

f>iSu 31. Thu tvc thong bao, diSu chinh va kim tra djn h. mile

Thvc hin nhu thu t\lc thong bao, diSu chinh va kiBm tra dinh muc d6i v&i nhn gia cong cho thuang nhan nu&c ngoai quy djnh t;;ti DiSu 11, DiSu 12, DiSu 13 Thong tu nay.

f>iSu 32. Thu tvc nhp khiu siin phim dt gia ding a nu&c ngoai

'

  1. H6 sa hai quan nhu lo;;ti hinh nhp khdu thuang m;;ti; ta khai hai quan dang ky theo lo(li hinh nhp gia cong.

  2. Thu t\jc hai quan thvc hin nhu thu tl,lc hai quan d6i v&i hang hoa nhp khfiu thuang m;;ti.

a) Tinh thuS va kiSm tra tinh thuS:


37

image


image

al) Vic xac dinh gia tinh thuS, thuS su&t, xu&t xu hang hoa thi,rc hin theo quy dinh ti Thong tu s6 128/2013!IT-BTC.

a2) Can cu dinh muc da thong bao v&i ca quan hai quan va thi,rc tS hang nh?p khiiu dS xac dinh lm;mg nguyen liu, v?t tu da xu&t khiiu tir Vit Nam dua vao gia cong cho san phiim nh?p khiiu.

f>iu 33. Thii t\lc t11m xuit san phim gia cong ra ntr6'c ngoai dS tai ch sau do tai nhp khiu triY l!Ji Vit Nam

1. E>iSu kin duqc t xu&t san phiim gia cong ra nucrc ngoai dS tai chS sau d6 tai nh?p khiiu tr& li Vit Nam:

  1. San phiim gia cong t xu&t dS tai chS trong thai h t6i da ba tram sau

    muai lam ngay (365) kS tu ngay dang kY ta khai nh?p khfiu.

  2. San ph§.m chua qua qua trinh san xu&t, gia cong, stia chfra hoi,i.c sti d\IIlg a Vit Nam.

image 2. N ai lam thu t1,1c hai quan: Ti Chi c\lc Hai quan nai quan ly hqp dling

gia cong.

  1. Thu t\lc t xu&t san phiim gia cong dS tai chS:

    1. Hli sa hru quan glim:

      al) Van ban dS nghi t xu&t hang h6a, neu ro hang h6a thu(k ta khai nh?p khfiu nao, ly do t xu&t dS tai chS, n(li dung tai chS: n(lp 01 ban chinh;

      a2) Ta khai hai quan hang h6a xu&t khfiu; ban ke chi tiSt hang h6a nhu d6i v&i hang h6a xu&t khfiu thuang mi;

      a3) Ta khai hru quan nh?p khfiu san phiim gia cong cua lo hang tai chS: n(lp 01 ban ch\lp;

      a4) Van ban nh?n li hang dS tai chS cua d6i tac nuac ngoai: 01 ban

      chinh;


    2. Thu t\lC hai quan ap d\IIlg nbu thu tl,lC hai quan d6i vcri hang hoa xu§.t

      khfiu thuang mi va phai kiSm tra th\l'c tS hang h6a.

    3. Thai h tai chS do thuang nhan dang kY v&i ca quan hai quan nhung khong qua 215 ngay kS tu ngay t xuat.

  2. Thu t\lc tai nh?p san phiim gia cong da tai chS:

  1. Hli sa hai quan glim:

    a1) Ta khai hang h6a nh?p khiiu: n(lp 02 ban chinh;

    a2) Ta khai hang h6a xu&t khiiu (dS tai chS): n(lp 01 ban ch\lp;


    38


    image

    a3) Thu t1,1c hai quan ap d\lilg nhu thu t1,1c hai quan d6i v6i hang hoa nhp khau thuang mliti (tru gifiy phep nhp khAu, khai thuB, kiSm tra tinh thuB).

    Tnrang hgp ban san phAm gia cong tai chB tlili thi truang nu6c ngoai thi thvc hin theo quy dinh tliti khoan 2 Diu 36 Thong tu nay.

    DiSu 34. Thu t\lc gia cong chuySn tiSp fl mr&c ngoai

    D6i v6i truang hqp gia cong chuySn tiBp a nu6c ngoai thi thuang nhan Vit Nam khong phai lam thu t1,1c gia cong chuy6n tiBp v6i ca quan hai quan.

    DiSu 35. Thanh khoan hqp dBng gia cong

    image

    1. HB sa thanh khoan, g&m:

      1. Bang ke ta khai xufit khAu, nhp khAu: n9p 01 ban chinh;

      2. Bang ti'ing hqp nguyen liu, vt tu xufit khAu: n9p 01 ban chinh;

      3. Bang ti'ing hgp san phAm gia cong nhp khAu: n9p O 1 ban chinh;

        image

      4. Bang ti'ing hgp San phAm gia cong ban, biBu tiµlg, tieu huy (nBu co) tliti nu6a ngoai: n9p 01 ban chinh;

      image

      1. Bang ti'ing hqp nguyen liu, vt tu su d\filg dS san xufit san phAm gia cong da nhp khAu: n9p o 1 ban chinh;

      2. Bang ti'ing hgp nguyen liu mua a nu6c ngoai (nflu co) dS san xufit san phAm gia cong da nhp khAu: n()p O 1 ban chinh;


      g) Bang thanh khoan hgp dBng gia cong: n9p 02 ban chinh (tra thuang nhan o 1 ban sau khi thanh khoan);

      N9i dung cac bang biSu neu tren tuang tµ nhu bang biSu tuang l:mg cua h& S(J thanh khoan hqp dBng nh gia cong cho thuang nhan nu6c ngoai quy djnh tliti khoan 2 f)iu 25 Thong tu nay.

    2. Thu tvc thanh khoan:


Thai hli!Il thuang nhan n9p, gia hli!Il n9p hB sa thanh khoan; phuang phap kiSm tra d6i chiBu h& sa thanh khoan; thai hlitn kiSm tra, xac nh h& sa thanh khoan; xu ly qua hli!Il n(lp h& sa thanh khoan thvc hin nhu d6i v6i hqp di'ing nh gia cong cho thuang nhan nu6c ngoai.

DiSu 36. Thu t\lc hai quan xfr Iy nguyen Iiu, vt tu du thira; ph Iiu, ph eA phaA m, phe" tha'1'; ma'y mo'c, th1'"et b!' t11m xuaA t ph\IC V\I gr'a coA ng

  1. Cac hinh thuc xu ly:


    39

    image


    image

    Tuy theo S\I' thoa thu trong hqp d6ng gia cong va quy dinh cua phap lut Vit Nam, nguyen liu, vt tu du thl:ra, phS liu, phS phfun, ph8 thai, may m6c, thiSt bi thue, muqn dS gia cong duqc xu ly nhu sau:

    1. Ban, biSu $1g, tieu huy tf;li thi tru<'>ng nu&c ngoai;

    2. Nhp kh&u vS Vit Nam;

    3. ChuySn sang thvc hin hqp d6ng gia cong khac tf;li nu&c ngoai;

  2. Thu t1,1c hai quan:

  1. Thu t1,lc hai quan ban, bi8u tg, tieu huy nguyen liu, vt tu du thl:ra, phS liu, phS phfun, may m6c, thiSt bi thue, muqn tf;li thi tru<'>ng nu&c ngoai thvc

    hin theo quy dinh tf;li nu&c nh gia cong; khong dang k:Y ta khai hai quan v&i

    hai quan Vit nam nhung khai thus, n9p thuS xuAt kh&u (nSu c6) dBi v&i nguyen liu, vt tu, may m6c thiSt bi dua tu Vit Nam ra nu&c ngoai dS gia cong.

  2. Thu t1,1c hai quan nhp kh&u vS Vit Nam:

    b 1) Tru<'>ng hqp nguyen liu, vt tu du thl:ra, may m6c, thiSt bi duqc xuAt kh&u ti:r Vit Nam; phS liu, phS phfun phat sinh tl:r nguyen liu, vt tu xuAt kh&u tu Vit Nam thi lam thu t1,1c tai nhp;

    b2) Tru<'>ng hqp nguyen liu, vt tu du thua, may m6c, thi8t bi mua a nu&c ngoai; phS liu, phS phfun phat sinh tl:r nguyen liu, vt tu mua tl:r nu&c ngoai thi thvc hin nhu dBi v&i lo hang nhp kh&u kinh doanh;

    b3) Khi lam thu tµc hai quan, cong chuc Hai quan kiSm tra thuc tS lo hang

    ta

    , , , r

    thvc hin; doi chieu chung lof;li, ky, ma hiu cua may m6c, thiet bi ghi tren

    khai tf;lill xuAt v&i may m6c, thiSt bi tai nhp tr& lf;li.

  3. Thu t1,1c chuySn nguyen liu, vt tu du thl:ra, may m6c, thiSt bi thue, muqn sang hqp d6ng gia cong khac:

c 1) Thucmg nhan c6 van ban thong bao cho Chi cvc Hai quan quan ly hqp d6ng gia cong, n9i dung thong bao g6m: ten, quy each phk chAt nguyen !iu, vt tu; luqng nguyen liu, vt tu du thl:ra; may m6c, thiSt bi thue, muqn thu9c

hqp d6ng/phv Ivc hqp d6ng gia cong sB , ngay thang niim duqc chuySn sang hqp

d6ng/phv Ive hqp d6ng gia cong sB, ngay thang niim k:Y v&i dBi tac nu&c ngofil (ghi ro ten ben nh gia cong a nu&c ngoai).

c2) Thucmg nhan chi duqc lam thu tvc chuySn nguyen liu, vt tu du thl:ra; may m6c, thiSt bi thue, muqn sang hqp d6ng gia cong khac sau khi Llinh df;lO Chi C\lC Hai quan quan ly hqp d6ng gia cong xac nh vao van ban dS nghi cua thucmg nhan khi thanh khoan hqp d6ng gia cong.


40


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Ml}c 4

TO CHUC TIIV'C HQ:N

Diu 37. Hiu h,rc thi hanh

1. Thong tu nay c6 hiu h,rc thi h:lnh kS tu ngay ,)o I 3 12014 thay thS Thong tu s6 117/2011/TT-BTC ngay 15/8/2011 cua B{I Tai chinh va cac van ban hu6ng dfut tru6c day cua B9 Tai chinh trai vm Thong tu nay.

  1. BBi v6i thuang nhan thµc hin thu t\IC hai quan din tU dBi vm hang hoa gia cong cho thuang nhan nUOC ngoai thi thu t\JC hai quan din tu thµc hin theo qui dinh t\li Thong tu s6 196/2012/TT-BTC ngay 15/11/2012 cua B9 Tai chinh; chinh sach, chS d9 quan ly, hil sa giy thµc hin theo qui dinh t\li Thong tu nay.

    image

  2. BBi vm hgp dl\ng/ph\1 l\lC hgp dilng gia cong thong bao va duqc tiSp nhn vao thai diSm Thong tu s6 117/2011/TT-BTC ngay 15/8/2011 c6 hiu lµc nhung thanh khoan vao thm diSm Thong tu nay co hiu Ivc thi thuang nhan duqc Jµa ch9n thanh khoan hgp dl\ng/ph\1 1\lC hgp dl\ng gia cong theo hu6ng dfut t?i Thong tu s6 117/2011/TT-BTC hoc thanh khoan theo hu6ng dfui t?i Thong tu nay.

Diu 38. Trach nhim tht,rc hin

image

1. T6ng C\lC truemg T6ng C\lC Hai quan can cu qui dinh t\li Thong tu nay ban h:lnh quy trinh thu t\Jc hai quan hu6ng dftn cac dan vi hai quan thµc hin thBng nht, vira t\lo thu !qi vira dam bao quan ly cht che ho\lt d('>ng gia cong xut khfiu, nhp khfiu dting qui dinh cua phap lut.

  1. T6ng C\lC truemg T6ng C\}C Hai quan, Thu truemg cac dan vi thu(\c va tr\{c thu(\c B('> Tai chiry, cac tf> chuc, ca nhan c6 lien quan chiu trach nhim thi

    h:lnh Thong tu nayff

    Nm nhn: ' KT. B(> TRUONG

    • VP n.r Dang va cac ban cua Dang; THU TRUONG

      image

    • VP T6ng Bi thu; VP Chu tjch nu6c,

    • VP Qu6c H(\i; VP Chinh phU;

    • Vien ki8m sat NDTC, Toa an NDTC;

    • Ki8m toan NM nu6c;

    • Cac B(\, ca quan ngang B(\, ca quan thu(\c Chinh phu;

    • Van phOng BCD TW v phOng ch6ng tham nhiing;

    • UBND tinh, thanh ph6 tf\l'C thu(\c trung uang;

    • PhOng Thuang mi va Cong nghiep Viet Nam;

    • C\lc kim tra van ban-B(\ Tu phap;

    • Cong bao; Website Chinh phU;

    • Cac dan vi thu(\c B(\ Tai chinh; Website B(\ Tai chinh;

    • Cµc Hai quan tinh, thimh ph6;

    • Website T6ng C\!C Hai quan;

    • Luu:VT; TCHQ (203).

    41

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    image


    UBND TiNH BAC GIANG

    VAN PHONG


    s6: od.. 1sY


    Nui nlzgn:

    • Ch i eve Hai quan q uan ly KCN;

    • Luu: VT, KTS.

      Ban din tfr:

    • Chu tich vii cac Ph6 Chu tich U BN D t in h;

    • LDVP; TPKT, TH.

    SAO Y BAN CHiNH


    image

    Elie Giang, ngay l}ithring 02 nam 2014


    image


    image

    image

    image


    B(> TAI cHiNH


    Ph\1 1\IC I


    cAc BIEU MAu KHI LAM THU TVC HAIQUAN BAN HANH KEM THEO THONG TU' SO: A 3 /2014ff T-BTC NGAY .J.-4 14 12014 QUY DlNH THU Tl)C

    image

    image

    HAI QUAN DOI VOI HANG HOA GIA CONG VOI THU'ONG NHAN NU'OC NGOAI



    Stt

    Biu mh

    .

    D1eu


    1

    Mu O l/TBNVL-GC/2014: Bang thong bao n yen liu, vt tu nh khu.


    Bi€u 14


    2


    Biu 16


    Biu 11


    3

    Mu 03/TBBM-GC/2014: Bang thong bao djnh muc rim ma han .

    image

    image

    image


    Mdu OJ ITBNVL-GC/2014, Kh6 A4


    BANG THONG BAO NGVYEN LrtU, V T TU CHO HQl' D6NG/PHV LlJC HQl' DONG GIA CONG

    Trang s6: .....


    Hgp d6ng gia c6ng s6:........................................ ..................Ngay: ............................Thai h\ffi: ................................ ...................................................... .

    Ph\11\lc hgp d6ng gia c6ng s6:.............................................. Ngay:...........................Thm h\ffi:....................................................................................... .

    Ben thue gia c6ng:.............................. .................................... Dia chi:........................................................... ............................................................... ....

    Ben nh?n gia c6ng:.......................... ..................................... ...Dia chi:.......................................................... ............................................................... ....

    Mt hang gia c6ng:................................................................. Sc\ luqng:.............................................................. ............................................................ .

    Don vi Hai quan lam thu 1\lc:.......... ............................................................... ................................. ..................................................................... ............



    SIT

    Ten nguyen liu,.vt tu; may m6c, thiet bi

    Ma nguyen liu, vt tu; may m6c, thit bi

    Luqng nguyen li¢u, vt tu; may m6c, thit bi

    Elon vi tinh

    Lo\il nguyen liu, vt tu; may m6c, thit bi


    Hinh thirc cung dp


    Ghi chu

    (1)

    (2)

    (3)

    (4)

    (5)

    (6)

    (1)

    (8)


    Ngay.......thang..........nam.....

    Di.ti din tbeo phap lut cua thmmg nhan

    (kY ten, dong ddu)



    image


    Ghi chU:

    • Bang nay thuong nhan thong bao tru6c hoc cling thm diem lam thu 1\lc nhp khdu nguyen lieu, vt tu; may m6c, thit bi.

    • Tren ca sa cac kh:li ni¢m neu t\il Thong tu nay, thuong nhan 1\1' xac djnh nguyen liu chinh, ph\l liu, vt tu va ghi vao c(it (6) tuong irng vm ten nguyen liu, vt tu ghi t<ll c(it (2). ·

    • Hinh !hire cung dp 4J.i c(it (7) ghi: "Ben thue gia c6ng cung d.p" hoc "tµ cung irng".

    Mdu 02/NVLCU'-GC/2014, Khd A4


    BANG KHAI NGUYEN LI€:U, V T TU DO BEN GIA CONG CUNG UNG

    SU Dl)NG BE SAN XUAT SAN PHAM TUONG UNG v<'.n TUNG TO KHAI XUAT KHA.u

    Trang s6: .....

    Ta' khai. xua't 1iu. "'u so'.................................................... ;nga'y......................................................................................................................... .

    G1,a,y ph""P xua't kha'u so'............ nga'y ................................ ;ca quan ca'p................................................................................................................. ..

    HQ'P dilng gia cong s6............................................................. Ngay: ......................................... Thm h\Ul:........................................................... ..............

    Phv lvc hQ'P dilng gia cong s6:................................................ Ngay: .......................................... Thm h\Ul: ...................................................................... .

    Ben time gia cong:.................................................................. Dia chi:............................................................................................................... ...............

    Ben gia cong:................................................................. Dia chi:............................................................................................................................ .

    M(-It 'u-a'ug g.ia co-ng:................................................................. Lugng ha'ng gi.a co-ng:............................................................................................. .

    Dan vi Hai quan lam thu tl,lc:........................................................................... ................................................... ......................................... .................... .


    SIT

    Nguyen liu, vt tu

    cung fulg

    Ma nguyen liu, vt tu

    Dan vi

    tinh

    Lugng cung

    Uni!

    Dan gia

    Ttj gia

    Hinh thUc

    CUill! Uni!

    Ghi chu

    (I)

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (8)

    (9)


    Ngay.......thang..........nam.....

    B11-i din theo phap lut cua thmmg nhin

    (kf ten, dong ddu)


    image

    image

    Ghi chii:


    1- Thuang nhfui phai ke khai day du nguyen liu, phv liu, vt tu !\f cung ilng tir tit ca cac nguiln.

    1. Ma nguyen liu, vt tu ghi t(li CQt (3) chi ap d\IIlg d6i vm nhiing Chi C\IC Hai quan quy€t toan bfuig may vi tinh.

    2. T\ll c9t (5) ghi: Lugng nguyt!n liu, vt tu cung ilng dS san xuftt ra lugng san phk xuftt khiu cua ta khai xuftt khdu kem theo Bang nay.

    3. T\ll c9t (8) ghi: Truang hQ'P hinh thiic cung ilng theo lo\ll hinh gia cong thi phil.i ghi ro s6, ngay ta khai nhu sau ......INKIGC-CU/ ... ....;

      nSu d\Jng nguyen liu theo lo(li hlnh NSXXK dS cung ilng thl ghi r5 s6, ngity ta khai nhu sau ... ...INKISXXKI ...; nSu d\Jng nguyen liu trong nu&c

      dS cung fulg thi ghi nguiln trong nucrc.

      image



      BANG THONG BAO DJNH Mire TUNG MA HANG

      Mdu OJ!TBDM-GC/2014, Kh6 A4


      Trang s6:........

      Hc;rp d6ng gia c6ng s6............................................. ....Ngay: ........................................ThO:i h'1!1:............................................................................

      Ph\11\lc Hc;rp d6ng gia c6ng s6:....................................Ngay: ........................................ThO:i h'1!1:.............................................................................

      Ben thue gia c6ng:........................................... ............E>ja chi...................................................................................................................................

      !

      Ben nh gia c6ng: ........................................ ..............E>ja chi:.................................................................................................................................

      1

      hi::. --- '.:::::::::::::::::::·.::::s· :::::::::::::::::::::: ;::::::::::·.::::::::::::::::::::::·.::n-i·ti;;t;_._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._._ ._._._._._._._._._._._ ._._._._._._._._._._._._._._._._._

      Dan vi Hai quan lam thu tµc:.......................................................................... ............................................................................. ..............................



      STT


      Ten nguyen liu, vttir


      Ma nguyen liu, vt tir


      I>crn vi

      tinh

      Dinh mfrc


      Nguiln nguyen liu


      Ghi chu

      I>jnh mfrc sfr dyng nguyen Iiu I>,

      I>jnh mfrc vt tir tieu hao

      I>,

      Ty I hao hyt H (%)

      I>jnh mfrc k ca hao hyt De

      (1)

      (2)

      (3)

      (4)

      (5)

      (6)

      (7)

      (8)

      (9)

      (J O)

      ..


      Thong baa cac thong s6 cua san phfun lien quan dn vic xac dinh dinh mfrc (VD: Ser ct6 giac m[u ho(lc m[u rp d6i v6i linh vµc dt may va da

      giay):


      Ngay....thang...nam .....

      Cong chii'c Hai quan p nhn djnh mire

      (kY, dong dau cong chfrc)

      Ngay.....thang......nam.....

      f>'i din theo phap lut ctia thtrong nhan

      (Ky ten, dong c!Au)

      image


      Hmmg dftn st'f d9ng:

      1. M\lc Size... ap d\IIlg cho truang hqp O 1 ma hang c6 nhi6u size, thuang nhiin thong bao dinh muc theo tirng size; truang hgp O 1 size cho 01 ma hang c6 nhi6u size nhung thuang nhiin chi thong bao 01 djnh muc th! phai thong bao theo dinh muc binh quan. Cach tinh va giai trinh dinh muc binh quan theo hu6ng dfui diem 5 va 6 dum day.

    1. C(it (3) chi ap di.ing dBi vm nhi:tng Chi C\IC Hai quan quan ly hang gia cong bfuig may vi tinh.

    2. Ten nguyen lieu va ma nguyen lieu ghi c(it (2), (3) phai phu hqp v6i ten nguyen liu va ma nguyen liu khai tren ta khai hai quan.

    3. Dinh muc kB ca hao h\lt (c(it 8) dugc tinh nhu sau:

      1. Dfii vm nguyen liu: De= Ds + D,x H

      2. Di\i v6i vt tu: De= D, + D1x H

    4. Hu6ng dfui thong bao dinh muc tach nguyen liu th8nh pMn:

      Vi du 1 :Doanh nghip A nhp khdu 10 kg la thui\c la chua tach CQng db san xut ra 02 san pMm xt khdu vm lugng tuang trng la 05 kg la thui\c la d1i tach c9ng va 04 kg c9ng la thui\c Ia, o1 kg hao h\lt. Viec thong bao dinh muc phai dugc thvc hin qua 02 buac sau:

      Buac 1: Cong doiµi tach (lugng hao h\lt clia cong doiµi tach dugc phiin bi\ vao 1 trong 2 hoij.c ca hai nguyen liu thanh pMn).

      1O kg la thui\c la chua tach c9ng = 5 kg la thui\c la d1i tach c\mg + 5 kg c9ng la thui\c la (phan b6 vao nguyen liu c9ng la thui\c la), hoij.c Io kg la thui\c la chua tach CQng = 6 kg la thui\c la da tach c9ng + 4 kg c9ng la thui\c la (phiin bi\ vao nguyen liu la thui\c la d1i tach cQng), hoij.c 1o kg la chua tach c9ng = 5.5 kg la thui\c la d1i tach cc;mg + 4.5 kg cQng la thui\c la (phiin bi\ vao ca 2 nguyen lieu).

      Buac 2: Thong bao dinh muc nhu thong thuang di\i vm timg san pMm xut u (truang hgp phan bi\ lugng hao h\lt vao nguyen liu cQng la thui\c la).



      Stt


      Ten nguyen liu, vt tu


      Ma NL, VT


      Don vi tinh

      Dinh muc


      Nguc3n NL


      Ghi chU

      Dinh muc sir d\111g nguyen lieu D,

      Dinh muc VT tieu hao

      D,

      Ty ! hao h\lt

      H

      (%)

      i:

      h\lt

      De

      (!)

      (2)

      (3)

      (4)

      (5)

      (6)

      (7)

      (8)

      (9)

      (10)

      1

      u thu<'>c la

      chua tach c9ng

      NL!

      kg

      05

      0

      05

      NK

      Khong c6 hao h11t

      2

      U thu&c IA

      chua ta.ch CQng

      NL!

      kg

      04

      25

      05

      NK

      Phiin bO hao h\lt vao nguyen li¢u c9ng IA thui\c IA

      3


      image


      image

      Vi du 2: Doanh nghip B nhp khftu 10 kg ca nguyen con dB sim. xudt ra 02 sim. phfun xudt khftu v&i lm;mg tuang t'.mg la 05 kg Phi le va 03 kg Cha ca. Theo d6, 10 kg ca nguyen con dtrgc ta.ch ra thiinh 5.5 kg tltjt ca, 3.5 kg xuang, dftu ca va 01 kg hao h\lt. Tu 5.5 kg tltjt ca san xuftt dugc 05 kg Phi Ie xuAt khAu (0.5 kg bi hao h\lt). Tu 3.5 kg xuang, dAu ca sim. xuAt dugc 3 kg Cha ca xuAt khAu (0.5 kg hao h\lt). Vi th6ng bao dµlh muc ph:l.i dtrgc thµc hin qua 02 bu&c sau:

      Btr&c I: C6ng do;;m ta.ch (lm;mg hao h\lt cua c6ng do;;m ta.ch dtrgc phil.n b6 vao 1 trong 2 ho(ic ca hai nguyen liu thiinh phftn).

      10 kg ca nguyen con = 5.5 kg tltjt ca + 4.5 kg dftu xuang ca (phil.n b6 viw nguyen liu ddu xuang ca), ho(ic 10 kg ca nguyen con = 6.5 kg thit ca + 3.5 kg dAu xuang ca (phil.n b6 vao nguyen liu tltjt ca), ho(ic I O kg ca nguyen con = 6 kg thjt ca + 4 kg ddu xuang ca (philn b6 vao ca 2 nguyen liu).

      Bu6c 2: Th6ng bao djnh muc nhu th6ng thuemg d6i v6i t\:rng sim. phfun xuAt khAu (trtremg hqp phil.n b6 lugng hao h\lt vao nguyen liu ddu xuang ca).


      image

      Ma Dem Djnh muc su Djnh muc VT T:Y 1e hao h11t Dinh muc

      Stt Ten nguyen NL, vi d\!Ilg nguyen tieu hao H kS ca hao

      NguBn

      liu, vt hr

      VT

      tinh

      liu D,

      D, (%)

      h\11 De

      NL

      ( f)

      (2)

      (3\

      14)

      (5)

      (6) (7)

      (8)

      (9)

      I

      Ca nguyen con

      NL!

      kg

      05

      10

      5.5

      NK

      2

      Ca nguyen con

      NL!

      kg

      03

      50

      4.5

      NK

      3

      Dinh mtrc



      Ghi chU


      (10)


      .··


      "

      D6i vm sim. philln la Phi le xuAt kh!u

      D6i v6i sim. philln la CM ca

      xuil.t khiiu



      sau:

    5. Cach tf nh dµlh muc binh quil.n cho 0 I ma hang tren co scr dµlh muc t\:rng size va s6 lugng sim. phfun t\:rng size tfnh theo c6ng thuc


DMS1 x LS1 + DMS2 x LS2+...+DMS0 x LS0

DMBQ =


LS1 + LS2 +....+ LS.

Trong d6:

DMBQ la dµlh muc blnh quil.n cho ca ma hang.

DMSi, DMS2, DMSn la dinh muc Clla t\:rng size Si, Sz....s•. LSi, LS2,..., LS. lit lugng sim. phfun Clla t\:rng size S1, Sz....s•.


image

image image



  1. Bilng giai trinh dinh muc binh quan:


    image

    Size! (S1) Size! (S2) ... Size! (S,,) Size binh qufui

    , ,

    Stt Nguyen vt liu

    Dinh muc S6 Im;mg

    Dinh muc s6 Iuqng

    D.i,nh m(rc

    So luqng Dinh muc Tong luqng SP

    ke ca hao

    SP xu.it

    ke ca hao SP xuAt ke d. hao SP xu.it blnh quful k xufil khAu

    khAu ... ...

    h11t (ElMS1) h11t (DMSi) khdu (LS2)

    h11t (ElMS- khAu ca hao h11t (LS,+ LS2+

    (LS,) .) (LS.) (DMBQ) ...+LS,)

    ... ... ... ... ... ...

    ... ... ... ... ... ...

  2. Ci)t (9) ''Ngufin nguyen Jiu": Thuang nh§n ghi tdt ca cac ngufin.

    image

  3. Bill din theo phap lut ciia thuang nhiin (kY ten, dong ddu): trubng hgp la hi) gia dinh thi kY va ghi r6 hQ ten, s6 chi'.rng minh thu nhiin diin.

image


B<) TAI cHiNH


Ph\11\lc II


cAc BIEU MAU KHI THANH KHOAN H<;1P DONG GIA CONG

BAN HANHKEM THEO THONG TU SO: ,f 3 /2014rf T-BTC NGAY 24- I 01

/2014 CUA BO TAI cHiNH QUY DJNH THU TVC HAIQUAN DOI vm HANG HOA

. GIA CONG vm THU'C1NG NHAN NU'OC NGOAI



Stt


B"1eA u ma"u

I>1"eu


1

Mdu DNXL-GC/2014: Cong van de nghi xu ly riguyen liu, vt tu du thua, may m6c, thiet bi thue mm;m.


Dieu 25


2

Mdu DNTK-GC/2014:

hO"P d6ng gia cong.

Cong van de nghi thanh khoan


Dieu 25


3


Mdu Ol/HSTK-GC/2014: Bang t6ng hgp nguyen liu, vt tu nhp khfiu.


Dieu 25


4

Mdu 02/HSTK-GC/2014: Bang t6ng hgp san phfim gia coA ng xuat khau.


Dieu 25


5


Mdu 03/HSTK-GC/2014: Bang t6ng hgp nguyen liu, vt tu xuAt tra ra nu6c ngoai va chuyen sang hgp ddng gia cong khac.


DiSu 25


6

Mdu 04/HSTK-GC/2014: Bang t6ng hgp nguyen liu, vt tu do ben nh gia cong tµ cung Ung.


Dieu 25


7

Mdu 05/HSTK-GC/2014: Bang t6ng hgp nguyen liu, vt tu da SU d\lllg de san xuAt thilnh san phb xmit khfiu.


Dieu 25


8

Mdu 06/HSTK-GC/2014: Bang thanh khoan hgp ddng gia cong.


Dieu 25


9


Mdu 07/HSTK-GC/2014: Bang thanh khoan may m6c, thiet bi tiµn nhp-tai xufit.


Dieu 25


10


Mdu 08/SPHC-GC/2014: Bang thdng ke san phfim hoan chillh nhp kh§.u de gk hoc d6ng chung v&i san phfun gia cong xufit khfiu.


DiBu 25


11

Mu 09/HSTK-GC/2014: Bang ke ta khai xufit kh§.u san phiim gia cong.


Dieu 25

DNXLNVT-SPHC-MMTB-GC/2014


-Ten doanh nghip:............;

- Dia chi:....................... ;

- Din tho:..................;

- Fax: ............ ... ...........;

- Mi! s6 thus: ..................

s6:............!................

C(>NG HOA xA HQI CHU NGHIA yU:T NAM

f>Oc l•p - T\f do - Hf nh phiic

...... ..., nga'y ..... tha'ng... ....na-m ... ... ....


Di: NGID XIJ LY NGUYEN LJ$U, VAT TU" DU" TWA;

MA.Y M6c THitT BJmut MU'QN


Kinh gill: Chi C\lC Hai quan ....................thu(k Cl,lc Hai quan ..............

  • Ngay .... Cong ty da thong bao hgp dang/phi,ill,lc hgp dang gia cong s6..... ngay ..... nam ...... va da duqc Chi c\lc tiBp nh hgp dang phiBu tiBp s6......... ngay ....

    thang .... nam......

  • DBn nay, Cong ty da thµc hin xong hgp dang gia cong s6.... ngay .... thang .... nam ..... va da tien hanh thanh ly hgp dang theo Bien ban thanh ly s6..... ngay ..... thang ...... nam...... (kem theo).

  • Can cu Bien ban thanh ly hgp dang gia cong dfui tren, dB ngbi Chi C\!C Hai quan

.....lam thu tl,lc ha.i quan xu ly nguyen liu, vt tu du thua; may m6c, thiBt bj thue muqn nhu sau:

+ v6 nguyen liu, vt tu du thua: ............(neu r5 phuang an XU ly theo quy djnh khoan IDi6u 27 Thong tu....../2014!IT-BTC);

+ v6 may m6c, thiet bi thue muqn: ............(neu r5 phuang an xir ly theo quy dinh t\il khoan 1 DiBu 27 Thong tu....../2014!IT-BTC).

Chling toi cam k€t ch nhdt 30 ngay ke t1'r ngay duqc Chi C\!C Hai quan .... chdp thu se lam xong thu tl,lc dS xu ly nguyen liu, vt tu du thua, may m6c, thiSt bi thue muqn va n<;lp dfty du ha so thanh khoan cho ca quan Hai quan.

.... ..., ngay... ...thang......niim ... ...

D:i.i din theo phap Iut ciia thuong nhan

(kj, ghi ro h9 ten; t/6ng dtiu)


Y ki n cua Chi cue Hii g uan noi guan IV hop dBng gia cong:

Tren ca sa d€ nghj cua thuang nhiin, Lanh do Chi c11c pM duyt y kiBn( /,;,, ci;

Liinh d:i.o Chi C\IC k;t/

(ghi ngay thang ni:im, kj ten, dong dclu)



image

-Ten doanh nghip:............;

- Dia chi:... ....................;

- Din tho;;ii: ..................;

- Fax: ............................ ;

- Ma so thue: ..................;

- SB ....../.................... .


DNTK-GC/2014


C(>NG HOA :xA H(>I Cm'.J NGHiA T NAM

J>{lc Ip - Tv do - H,nh phuc

... ... ..., nga.y ..... tha•ng .......na-m ... ... ....


image

J>E NGHJ THANH KHOAN HQP DONG GIA CONG


Kinh giri: Chi C\lC Hai quan ....................thm)c C1,lc Hai quan..............


  • Ngay .... Cong ty chting toi dii thong bao hqp d6ng!ph\l l\lc hgp d6ng gia c0ng s6..... ngay ..... niim ...... va dii duqc Chi C1,1C tiSp nh hgp d6ng t(li phiSu tiep nh s6......... ngay .... thang .... niim ......

  • Ngay ..... Cong ty chting toi c6 Dan dS nghi xu ly nguyen vt liu, may m6c thiSt bi va dii duqc Chi cµc Hai quan....... d6ng y phuang an xu ly.

  • Nay, Cong ty chting toi dii xu ly xong nguyen vt liu, san phfun hoan chinh, may m6c thiet bi thu(\c hgp d6ng gia cong s6.... ngay .... thang.... niim ..... (neu ro kSt qua dii xu ly, chfulg h(Ul dii m<'r ta khai xuAt khdu s6... ngay ....thang .... niim va ta khai nhp khdu s6.....ngay ...thang ...niim . ........).

Cong ty chting toi giri kem dan nay vii toan bi.\ bang biSu h6 sa thanh khoan theo quy dinh t(li DiSu25 Thong tu s6 ....../2014/TT-BTC dS nghj Chi C\lC Hai quan tiep nh, lilm thu 11,lc thanh khoiln hgp d6ng gia cong s6....... neu tren theo quy djnh.


xac.

Chilng toi earn ket cac s6 liu va thong tin ke khai trong bi.\ h6 sa thanh khoan la chinh

......., nga.y... ...tha.ng ......na-m ... ...

Di din theo phap lut cua thll'ong nhan

(kY, ghi ro h(J ten; t16ng dtiu)


y kin cua Chi CUC Hai guan noi guan ly hop ctling gia cling:

  1. Can cu Thong tu s6 ......./2013!IT-BTC ngay ...../..../2013 clia Bi.\ Tili chinh, Chi cµc Hai quan nai quiln ly hgp d6ng gia cong tiSn hanh ki6m tra h6 sa thanh khoan, nSu d6ng

bi.\, hqp I thi cong chuc duqc phan cong xac nh "Dii tiep nh h6 sa thanh khoan" vao dan nay va dp s6 tiSp nh, kY ghi ro h9 ten, ddu cong chuc, ngay, thang, nam tiep nh.

  1. Tren ca s<'r xac nh ciia cong chuc, Liinh d:;io Chi cµc c6 y ki6n, xac nh vao 02 Dan, tra thuang nhan O I ban.

    Liinh d:t10 Chi eye . (Ghi ngay thang niim, ky ten, dong dau)

    1

    image



    C6ng chUc dU(IC phcin c6ng sau khi tlfi kiim tra, d6i chiiu S¥' ddy dU, d6ng b(i, ht;Tp /¢ thi xdc

    nM n "Da tiip nh(in h6 w thanh khoan ", ghi ngiry th<ing, cdp s6 tiip nM n, kY tiin, dong ddu

    vdo 6 ndy.


    Mau.· OJIHSTK-GC/2014, Kh6 A4

    ··-


    BANG T6NG HQP NGUYEN Lq;u, v T TU NH4P KHAu


    Trang sB:........


    Hqp dflng gia cong s6: ........................................... ngay ............................ Thai h\Ul ..................................................................................................

    Ph\l l\IC hqp d6ng gia cong s6: ····················......... .ngay ............................ Thai h\Ul ·································································································· Ben thue gia cong: ...................................................Elia chi .........................................................................................................................................

    Ben nh gia dlng: .................................................. Elia chi ........................................................................................................................................

    M(it hang gia oong: ...................................................Lm;mg hang gia cong:....................................................................................................•..............

    Elon vi Hiti quan lam thu tµc: ..........................................................................................................................................................................................



    STT

    sa Tir khai nhp khiu


    Ngay dang kY

    N2uyen Iiu, vij.t tir nhij.p khiu

    Ten nguyen liu, v(it ttr

    Mi nguyen

    lieu. vit ttr

    Dern vj tinh

    LUQ'llg

    hitn11

    T6ng lUQ'llg

    Ghi chli

    (I)

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (8)

    (9)


    Ngay.......thilng ........nam........

    B!J.i din theo phap Iuit cua thtnYng nhin

    (Ky ten, dong dtiu)


    Ghi chu: T(li biBu nay thbng ke ca nguyen liu, v(it tu nh(ip khAu t(li ch6; nh(in sim phfun gia dlng chuyBn tip dB lam nguyen liu, v(it tu gia c!lng; nguyen liu, v(it tu du thiia chuySn ruhqp d6ng gia cong khac sang.

    image


    image

    Cong chUr: dllr/C phtin c6ng sau khi dii kiim tra, dJi chiiu S f! ddy dit, d&ng bp, h(lp if thi xtic

    nhQ.n "Dii tiip nhQ.n h6 sa thanh khotin ", ghi ngay thting. cdp sa tiip nhgn, kY ten, dong dtiu

    vdo 6 ndy.


    BANG TONG HC]P SAN PHAM GIA CONG XUAT KHAU

    Mdu: 02/HSTK-GC/2014, Kha A4


    Trang s6:


    HQ'P dfmg gia ciing s6: ........................................... ngay ............................ Tum h(l!l ....................................................................................................

    Ph\11\lc hgp dBng gia ciing s6: ............................. ngay ............................ Tum h(l!l .....................................................................................................

    Ben thue gia cling: ................................................. Dia chi ............................................................................................................................................

    Be"nnul.-.Sn'' gi•a co"ng: ................................................ Di'a chi ............................................................................................................................................

    M(lt hang gia cling: .................................................Lm;mg hang gia cling:......................................................................................................................

    Dem vi Hai quan lam thu tvc: .............................................. ............................................................................................................................................


    s6

    TT

    SA TO' khai xuit kbiu


    Ngay dang kY

    San phim eia con xuit khiu

    Mil hang

    Ten hang

    Don vj tlnh

    LU'Q"llg

    hang

    TAng ci}ng

    Ghi chii

    (1)

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (8)

    (9)


    N

    ' .... _ •

    gay....... ulilJ..lg ........nam........

    f>i din theo phap lut cil.a thU"ong nhin

    (Ky ten, dong dtiu)


    ········································································································································································································································

    Ghi chu: Tl)i biSu nay thBng ke ca san phfun gia cling xuAt khAu tl).i ch6; giao san phfun gia cling chuySn tiSp dS lam nguyen liu, vt tu gia cling

    cho hQ'P dBng khac.


    image


    C6ng chi«: dt.rr;1c phcin c6ng sau /chi aa kiim tra, ctdi chiiu St'" ct6y dU, d6ng b(J, ht;1p I thi xac nh.j.n "Da tiip nhq.n hJ w thanh khoan ", ghi ngay thang, cdp s6 tiip nh.j.n, kY ten, dong ddu

    vao 6 ndy.

    Mdu: 03/HSTK-GC/2014, Kh6 A4


    BANG T6NG HQ1' NGUYEN LIEU, VAT TU XUAT TRA. RA NUOC NGOA.I VA CHUYEN SANG H<}P I>6NG GIA CONG KHAC TRONG KHI BANG THV'C JITE:N HC}P I>6NG GIA CONG

    Trang s6:........

    Hgp d6ng gia cong s6: ........................................... ngay ............................ Tummm .................................................................................

    Ph\11\IC hgp d6ng gia cong s6: .................············ ..ngay ···························. Thai mm·····················································..........

    Ben thue gia cong: ..................................................Elia chi ............................................................................................................................................

    Ben nh gia cong: .................................................:Elja chi ............................................................................................................................................

    Mt hang gia cong: .................................................Luc;mg hang gia cong:......................................................................................................................

    :Elon vi Hai quan litm thut\}c:...........................................................................................................................................................................................


    image



    Stt


    TiY khai s8

    Ne:uven lieu, vat ttr

    Ten nguyen ph1,1 Iieu

    Mii NPL

    DD'D vj

    tinh

    Lugng hang

    time: tir kbai

    Ti\ng hrgng

    Ghi chu ·

    (1)

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (8)


    image

    Ngily ....... thang ........nam.....

    I>,i din theo phap luV,t ca thU'O'Dg nhan

    (Ky ten, dong dtiu)


    image

    image

    image

    image


    image


    Cong ch.a: d14Tc phtin cong sau khi dii kiim tra, d6i chiiu Sil dcly dri., dflng hp, hf!P /¢ thi xac nh4n "Di'i tiip nhtjn hiJ sa thanh khoan ", ghi ngily

    thang, cdp s6 tiip nh4n. kY ten, dong ddu vao 6

    nay.

    Mdu: 04/HSTK-GC/2014, Kh6 A4


    BANG TONG H<}P NGVYEN LJ:E:U, V T TU DO BEN GIA CONG CUNG UNG

    Trang sfi:...

    Hqp a6ng gia cong sfi:..............................................Ngily: .........................................Thm h1µ1: ......................................................................................

    Ph\11\lc Hqp a6ng gia cong sfi:.................................Ngily: ..........................................Thm hiµl:....................................................................................

    Ben tlme gia celng:.....................................................Dja chi...........................................................................................................................................

    Ben gia celng:....................................................Dja chi:..........................................................................................................................................

    M(it hilng gia cong:....................................................So lm;mg:.......................................................................................................................................

    Don vi Hiii quan lii.m thu t\lc:...........................................................................................................................................................................................


    STT

    Ten nguyen liu, vt tu

    Don vi tinh

    So hrgng

    Don gia

    T6ng tri gia

    ffinh thii'c cung ii'ng

    Ghi chu

    (])

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (8)



    image


    Ngily ....... thang ........nam ........

    D!1-i din theo phap lut cu thirO'ng nhan

    (kf ten, il6ng dau)

    ················································································································································································

    Ghi chu:

    1. Mliu nily dS t6ng hqi n(}i dll!lg thuong nhan khai nguyen liu, ph\l liu, vt tu cung Un.g theo mliu 02/NVLClJ-GC/2014, Ph\11\lc I.

      image

    2. T\il c(}t (7) ghi c\l the tl:r nguon nilo.

C6ng chU-C tlzr(J'c phdn c6ng sau khi tlii !dim Ira, a6i chiiu S!f tt&y du, ddng b(j, hrrp / thi xac nh(i.n "Dti tiip nh(i.n hJ sa thanh khoan ", ghi ngizy thting, cdp s6 tiip nh(in, kY ti!n, dong ddu

vao 6 nQy.

Mau: 05/HSTK-GC/2014, Kh6 A4


BANG TONG H<}P NGUYEN LI$U,v T TUBA sir DVNG E>E SAN xuAT TIIANB: sAN PHAM XUAT KR.Au

(Qui t/Ji tu lrq1ng siin phJm ilii th xu8t khfiu)

Trang so<:...


Hgp di'>ng gia cong sc\.............................................Ngay: .........................................ThO:i h\111: .......................................................................................

Ph11 l11c Hgp dfing gia ce\ng sc\:................................Ngay: ..........................................ThO:i h\111: .....................................................................................

Ben time gia c6ng:..................................................:E>ja chi..............................................................................................................................................

Ben nh gia ci\ng:...................................................:E>ja chi:..........................................................................................................................,::.,···············

M(lt hang gia ci\ng:...................................................Luc;mg hang gia cong:.......................................................................................................,............

:Don vi Hil.i quan lltm thut11c:........................................................................................................................................................................... ..:..............

image

Lm;mg mruven liu, vt tu dii su d\lill de siln xuat th8nh siin ,h m xuat khau theo tUng miiham

Ten sil.n sc\ lm;mg f)jnh TBng

Ma ph Ma :Don vi sil.n phfun mire sir Ty l :E>jnh mirc Lw;mg hrqng Gbi


".:.'

STI Ten NL,VT

NL,VT da xuat

khiiu

sil.n phfun

tinh da xuAt d\IIlg khAu (M) (:E>s)

hao h11t kB ca hao sir d\lilg NL, VT

  1. h1,1t (Ile) (L) da sir

    d\lilg

    chu

    (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (]]) (12) (13)


    Ngay ....... thang ........nam........

    f>f i din theo phap Iut cu:i th11111lg nhin

    (Ky ten, tic5ng dtiu)



    image

    image


    image

    Htr6ng din sti- dl}ng


    1. Cong thirc tinh t6ng lugng SU d1,1Ilg cua rung lo(li nguyen liu, vt tu dB san xuiit tilt ca cite ma bang:

      IL = Ll + L2 + ...+ Ln

      2. Cong thuc tinh lugng SU d1,1Ilg clia rung lo(li nguyen liu, vt tu dB san xuiit rung ma hang i:

      Li = M* De

      Trong d6:

      • Ci;\t (7): M la lugng san pMm clia ma bang tl;li ci;\t (4) c6 dµlh muc flc da duqc thvc xuiit khiiu (S6 liu lily a Bang 02/HSTK-GC/2014).

      • Ci;\t (8): flc la dinh muc kB ca hao h\lt ctia ma hang tl;li ci;\t (4) tinh cho 1 don vi san pMm.

      • Ci;\t (11): Li la lugng su d\IIlg clia lol;li nguyen liu, vt tu tl;li ci;\t (2) de san xuiit ra ma hang i c6 dµlh muc De.


      image

    2. Ci;\t (3) va (5) - Ma nguyen li u, vt tu (NL,V1)va san phb: thuong nhan chi khai khi thanh khoan tl;li nhiing don vi Hai quan ap d\IIlg cong ngh thong tin dB thanh khoan hang gia cong.


      COng chitc dl.C(Tc phti c6ng sau khi da !dim Ira, aJi chiiu s!f etdy au, aJng b(j, hrrp If thi xac nhn "f){;i tiip nM n hJ sa thanh khoan ", ghi

      ngay th<ing, cdp sJ tiip nhqn, kY ten, aong dfiu

      vao 6 ndy.


      image


      BANG THANH KHOAN HQ!> f>ONG GIA CONG


      Mdu: 06/HSTK-GC/2014, Kh6 A4


      Trang so'·....

      Hc;rp do,ng gi.a coA ng so,.............................................Nga'y:.........................................Th'-1' h\111: .......................................................................................

      Phµ lµc Hgp dl>ng gia c6ng s6:...............................Ngay:..........................................Thm h\111:......................................................................................

      Ben time gia c6ng:..................................................Dia chi...............................................................................................................................................

      Ben gia c6ng:................................................ .Dia chi:.............................................................................................................................................

      M?J hang gia c6ng:.................................................LuQ11g hang.......................................................................................................................................

      Dan vi Hai quan lam thu tµc:............................................................................................................................................................................................



      Stt


      Ten nguyen liu, vt tu


      Ma nguyen liu, VT


      Dan vi tinh


      TBng luQllg NK


      TBng luQllg cung irng

      Tong luQllg xuAt tril va chuyan sang hgp dl>ng kMc


      TBng luQllg

      XK


      Nguyen lieu, vt tu du thila

      0-.


      Bien pMp xu Iy nguyen lieu, vt tu du thila

      (I)

      (2)

      (3)

      (4)

      (5)

      (6)

      (7)

      (8)

      (9)

      (J O)


      Neu ro phuang an dii x\r ly theo quy djnh 4ti khoan ...Dieu ..... Thong tu sA

      .../2014m-BTC

      (VD: dii chuySn sang hQP dOng gia c6ng sA... ngily...thang

      ...nAm theo tcr khai

      XK, NK sA. ... ngay

      ... thang ... nam....)


      image


      Ngay.......thang..........niim .....

      n,i din theo phap lut ciia thU'O'llg nhan

      (Ky ten, defog ddu)



      image

      image


      image

      Hmmg din sfr di.mg


      Cong thuc tinh lugng nguyen liu, vt tu du thua:


      LU'C}'llg nguyen liu,

      TAng lU'C}'llg

      T6ng lll'Q'llg T6ng lll'Q'llg xuit tra TAng lll'Q'llg

      vt ttr dll' thira

      =

      nhp khiu

      +

      cung frng vit chuyn

      sang hQ'P xuit khiu

      (C9t 9)

      (CQt 5)

      (C9t 6) di'ing gia ding khac (C(}t 8)

      (C(}t 7)



      • TBng lugng nhp khftu ldy t(ii C¢t 8, Bang Ol/HSTK-GC/2014.

        Bao gAm: (Hing lugng nguyen liu, vt tu p khftu) + (TBng lugng nguyen liu, vt tu p khftu t(ii chi\) + (TBng lugng sim phfun gia cong chuySn tip dS lam nguyen liu, vt tu gia ci\ng) + (TBng lugng nguyen liu, vt tu du thua chuy€n tU hgp dang gia ci\ng kMc sang).

      • TBng lugng cung \mg: Lly s6 iiu a C¢t 4, Bimg 04/HSTK-GC/2014.

      • TBng lugng xudt tni va chuy€n sang hgp dBng gia cong khlic trong qua trinh thµc hin ldy a C¢t 7, Bimg 03/HSTK-GC/2014.

        image

      • TBng lugng xudt khftu ldy s6 iiu a C¢t 12, Bimg 05/HSTK-GC/2014;


      image

      Cong chuc durrc ph{m cong sau khi dii kiim Ira, d/fi chiiu S!' d'dy du, dJng b9, h(FJJ [ thi xac nhn "f)li tilp nhn h& su thanh khoizn ", ghi ngciy thdng, cdp sJ tiip nh(in, Icy ten, dong ddu

      vdo O ndy.

      Mdu: 07/HSTK-GC/2014, Kh6 A4


      B.ANG THANH KHO.AN MAY M6C, THD1:T Bl T4M .TAI XUAT

      Trang sB:


      H<;Jp dBng gia cong s8: ........................................... ngay ............................ Thai hllll ....................................................................................................

      Ph1,1 l1,1c h<:JP ddng gia ci\ng s8: ............................. ..ngay ............................ Thm hllll ....................................................................................................

      Ben time gia ci\ng: .................................................. Dia chi ...........................................................................................................................................

      Ben nh gia ci\ng: ..................................................Dia chi ............................................................................................................................................

      Mij.t hang gia ce\ng: .................................................. Lm;mg hang gia cilng:....................................................................................................................

      Don vi Hiti quan Jiun thutl,lc: .............................................. ............................................................................................................................................



      STT


      Ten may m6c, thit bi t\lm nhp


      l>O'D vi tinh


      s6 hrvng t\lm nhp

      I>ii xulit hoc chuySn sang hVP il6ng gia ding khac trong khi th\l'c hin hVP il6ng e:ia cone:

      May m6c thit bi con 1,i cbira tai xuit


      Bin phaf xii' I:Y ilAi vm may m6c tbiet hi chU'a tai xuit

      (I)

      (2)

      (3)

      (4)

      (5)

      (6)

      (!)

      Neu ro phuung an di! X1I ly theo

      quy djnh kholm... E>i€u ... Thong tu s6 ...120l4fIT-BTC

      (VD: dll chuyen sang hi;rp d6ng gia d\ng sA. .. ngay...thang

      ...nam theo tlr khai XK, NK.

      s6.... ngay ... thang ... nam ....)


      image


      Ngay.......thang..........nam.....

      I>,i din theo phap lu't cu thll01lg nhan

      (Ky ten, a6ng dtiu)

      image


      C6ng chUc dur;1c phan c6ng sau lrhi dii kiim tra, d6i chiiu sr,t ddy du, d6ng hv. h(T[J I thi xac

      nhQ.n "£Jii tiip nhQ.n h6 s<J thanh lrhoan ", ghi ngiiy thting, cdp s6 tiip nhqn, kY ten, dong ddu vao 6 nay.

      Mdu: 08/SPHC-GC/2014, Kh6 A4


      BANG THONG KE SAN PHAM HOAN cHiNH KHAu

      DE GAN HOC DONG CHUNG vm SAN PHAM GIA c6NG XUAT KHAu


      Trang sb:...



      Stt


      Ten hang


      Don vj tinh


      Mii nguyen Iiu


      Hang h6a nh'p khiiu


      Hang h6a xuAt khiiu


      s6 hrqng

      t6n

      Bin phlip xfr Iy it6i v6i sil.n phim hoan chlnh chtra tai xuit


      s6, kY hiu, ngiiy ti'r kbai nbf p kbfo


      Ltrqng


      sa, kY hieu, ngiiy ti'r khai xuit

      kbiiu


      LllQ'llg

      (1)

      (2)

      (3)

      (4)

      (5)

      (6)

      (7)

      (8)

      (9)


      Neu ro phuung an dii xii ly theo quy dinh khoan... Dieu... Thong tu s6 .../2014ITT-BTC (VD: di!. chuyn sang hqp dang gia

      cong s6... ngay ...thanc ...nam theo ta khai XK, NK s .... ngay

      T8ng cl}ng


      image

      .....

      ....

      ....

      ... thang ... nam....)

      Nga'y.......u.1.'U_lg..........nav m.....

      D!Ji din theo phap lu•t cu thtrong nhan

      (Ky ten, dong dau)


      ···············································································································································································

      Ghi chu:

      1. Mliu nay thuong nhiin. khai khi thanh khoi\n hgp dang gia cong.

        image

      2. xuAt trinh trong b9 hb scr thanh khoim.


image

C6ng chUc dw;rc phtin c6ng sau khi dii kiim tra,

a6i chiiu sv dciy du, adng bp, hrrp I thi xac

nhQn "Dii tiip nhgn h6 sa thanh khodn ", ghi ng{Jy th<ing, cdp s6 tiip nht7n, kj ten, d6ng ddu

vao 6 nity.

Mdu: 09/HSTK-GC/2014, Kh6 A4


BANG KE TO KHAI XUAT KIIAU SAN PHAM GIA CONG


Trang s6:.......



TT


sti, ngay tit

khai


Ten san phim hoc nguyen Iiu


sa Im;rng


Tri gia

Hc;rp dong/phy Iyc hQ]> aling gia ding

(so, ngay kj, ngay he't h:(ln)


Cira khiu xuit


sa, ngay BIL


Ghi chii

(])

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)


Ngay ... ... thang... niim ...

B:(li din theo phap lu{it ciia thmmg nhan

(Ky ten, dong ddu)


............................................................. ..........................................................................................

Ghi chii:

E> bi v6i ta khai xuftt !<Mu qua cira khdu duimg b(l, duimg song; ter khai xudt nhp khdu i chii, ter khai gia cong chuyBn tiep khong phai ghi s6 BIL (c9t 8).

image

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