{"id":1024,"date":"2023-11-23T08:34:23","date_gmt":"2023-11-23T01:34:23","guid":{"rendered":"https:\/\/lehoangtuyen.vn\/?p=1024"},"modified":"2023-11-23T08:34:23","modified_gmt":"2023-11-23T01:34:23","slug":"cac-luu-y-khi-lam-thu-tuc-thanh-ly-hang-nhap-khau-mien-thue","status":"publish","type":"post","link":"https:\/\/lehoangtuyen.vn\/en\/cac-luu-y-khi-lam-thu-tuc-thanh-ly-hang-nhap-khau-mien-thue\/","title":{"rendered":"C\u00e1c l\u01b0u \u00fd khi l\u00e0m th\u1ee7 t\u1ee5c thanh l\u00fd h\u00e0ng nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf"},"content":{"rendered":"

H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng trong c\u00e1c khu v\u1ef1c \u0111\u1eb7c bi\u1ec7t, v.v. Tuy nhi\u00ean, khi doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u thanh l\u00fd ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u1ea3i quan theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/h2>\n

Theo C\u00f4ng v\u0103n s\u1ed1 5297\/TCHQ-GSQL ng\u00e0y 12\/10\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 3 \u0110i\u1ec1u 85 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC. Theo \u0111\u00f3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c t\u1ea1i c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf.<\/p>\n

\u0110i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a l\u00e0, n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf t\u1ea1i Chi c\u1ee5c H\u1ea3i quan A, th\u00ec khi mu\u1ed1n thanh l\u00fd ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan A \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c, d\u00f9 h\u00e0ng h\u00f3a \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef t\u1ea1i khu v\u1ef1c kh\u00e1c hay kh\u00f4ng.<\/p>\n

V\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/h2>\n

Ngo\u00e0i ra, khi th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng theo \u0111i\u1ec3m c.1 kho\u1ea3n 3 \u0110i\u1ec1u 85 Th\u00f4ng t\u01b0 38\/2015\/TT-BTC, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng g\u1eedi Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng v\u00e0 Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf.<\/p>\n

V\u00ed d\u1ee5, n\u1ebfu doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u m\u00e1y m\u00f3c thi\u1ebft b\u1ecb mi\u1ec5n thu\u1ebf \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 t\u1ea1i Chi c\u1ee5c H\u1ea3i quan B, sau \u0111\u00f3 mu\u1ed1n thanh l\u00fd ho\u1eb7c thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng m\u00e1y m\u00f3c thi\u1ebft b\u1ecb \u0111\u00f3, th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n n\u00eau r\u00f5 l\u00fd do v\u00e0 g\u1eedi \u0111\u1ebfn Chi c\u1ee5c H\u1ea3i quan n\u01a1i \u0111\u0103ng k\u00fd t\u1edd khai thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng (c\u00f3 th\u1ec3 l\u00e0 Chi c\u1ee5c H\u1ea3i quan A) v\u00e0 Chi c\u1ee5c H\u1ea3i quan B.<\/p>\n

T\u00e0i li\u1ec7u: C\u00f4ng v\u0103n s\u1ed1 5297TCHQ-GSQL ng\u00e0y 12\/10\/2023<\/a><\/p><\/blockquote>\n

C\u00f4ng v\u0103n s\u1ed1 5297\/TCHQ-GSQL thay th\u1ebf C\u00f4ng v\u0103n s\u1ed1 6233\/TCHQ-GSQL<\/h2>\n

C\u00f4ng v\u0103n s\u1ed1 5297\/TCHQ-GSQL ng\u00e0y 12\/10\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c H\u1ea3i quan v\u1ec1 thanh l\u00fd h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u00e3 thay th\u1ebf C\u00f4ng v\u0103n s\u1ed1 6233\/TCHQ-GSQL ng\u00e0y 22\/9\/2017 v\u1ec1 c\u00f9ng v\u1ea5n \u0111\u1ec1. C\u00f4ng v\u0103n s\u1ed1 6233\/TCHQ-GSQL \u0111\u00e3 quy \u0111\u1ecbnh r\u1eb1ng, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf l\u00e0 c\u01a1 quan h\u1ea3i quan n\u01a1i \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a mi\u1ec5n thu\u1ebf. Tuy nhi\u00ean, C\u00f4ng v\u0103n s\u1ed1 5297\/TCHQ-GSQL \u0111\u00e3 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh n\u00e0y theo Th\u00f4ng t\u01b0 38\/2015\/TT-BTC, nh\u01b0 \u0111\u00e3 n\u00eau tr\u00ean.<\/p>\n

Do \u0111\u00f3, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t khi l\u00e0m th\u1ee7 t\u1ee5c thanh l\u00fd, thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf, \u0111\u1ec3 tr\u00e1nh nh\u1eefng sai s\u00f3t v\u00e0 r\u1eafc r\u1ed1i kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>","protected":false},"excerpt":{"rendered":"

H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf l\u00e0 nh\u1eefng m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u, h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1eed d\u1ee5ng trong c\u00e1c khu v\u1ef1c […]<\/p>","protected":false},"author":2,"featured_media":1025,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet-blog"],"_links":{"self":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts\/1024","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/comments?post=1024"}],"version-history":[{"count":2,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts\/1024\/revisions"}],"predecessor-version":[{"id":1028,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/posts\/1024\/revisions\/1028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/media\/1025"}],"wp:attachment":[{"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/media?parent=1024"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/categories?post=1024"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lehoangtuyen.vn\/en\/wp-json\/wp\/v2\/tags?post=1024"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}