Packing List l g trong xut nhp khu

Xin cho tt c cc bn! Packing List hay phiu ng gi, danh sch hng l mt
trong nhng chng t khng th thiu ca b chng t xut nhp khu. Ni nm na,
trnpacking list th hin r ngi bn bn nhng ci g cho ngi mua, qua ngi
mua c th kim tra v i chiu li xem c ging vi n hng t hay khng.
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Khi nhn vo phiu ng gi, chng ta s hiu c:
Trong container c s lng hng bao nhiu? Trng lng bao nhiu?
S kin, s pallet th no? C bao nhiu hng hay kin nh c ng trong thng,
hp ln?
Chng ta s d hng bng tay (cng nhn bc trc tip, cn nhiu ngi) hay d hng
bng xe nng (cn t ngi hn)?
Thi gian d kin d hng l bao lu v t c th tnh ton c s lng hng c
th d trong 1 ngy (V d nh container c 20 kin hng, ng pallet th c th 1 cont
trong vng 30 pht 1 gi, 1 ngy d c 8 cont nhng nu nh container c 1000
kin hng bc ri th c th mt 1,5 2 gi/container v 1 ngy ch d c 4 cont
hng). iu ny quan trng cho ngi mua trong vic b tr nhn lc xung hng v
chun b kho bi.
Tm c sn phm nm trong kin no, bao no, pallet no. Nu sn phm b
li, chng ta c th khiu ni nh sn xut v vi nhng thng tin trn, h c th truy li
c ca sn xut, s my, ngi ph trch v kim tra li cho chng ta.
Di y l mt Packing List mu:

Packing List l g trong lnh vc xut nhp khu

Cc ni dung chnh trong Packing List:

Tiu trn cng: Logo, tn, a ch, tel, fax cng ty
Seller: Tn, a ch, tel, fax cng ty bn hng.
S v ngy Packing List.
Buyer: Tn, a ch, tel, fax cng ty mua hng.
Ref no: S tham chiu. y c th l s n hng, hay ghi ch thm v Notify
Party(Bn thng bo khi hng n. Thng thng thanh ton L/C th mi yu cu ghi
thm thng tin Notify Party ny).
Port of Loading: Cng bc hng (V d: Hai Phong port, Viet Nam; Incheon port,
Korea).
Port of Destination: Cng n (V d: Manila port, Philippines; Port Klang port,
Malaysia).
Vessel Name: Tn tu, s chuyn.
ETD: Estimated Time Delivery Ngy d kin tu chy.
Product: M t hng ha: Tn hng, k m hiu, m HS
Quantity: S lng hng theo n v di (V d: 100000 pcs l 100000 ci).
Packing: S lng thng, hp, kin ng gi theo n v di (V d: n v l
bales kin, chng hn c 100000 ci, ng gi 500 ci/kin -> Packing l 200 bales).
NWT: Net weight Trng lng tnh (Ch tnh trng lng ca hng ha)
GWT: Gross weight Trng lng tng (Tnh c trng lng ca dy buc, nylon
bc, thng, hp ng ngoi). Trn thc t, chng ta khng cn qu t m v qu chnh
xc GWT ny, ch cn GWT tnh tng ng v khng vt qu trng lng m hng
tu cho php xp trong 1 container l ok.
Remark: Nhng ghi ch thm (v d nh tt c c 200 kin th kin t s 1 100 l
ng cho hng nhn mc A, kin t s 100-200 l ng cho hng nhn mc B)
Xc nhn ca bn bn hng: K, ng du.
Ngoi ra, vi nhiu loi hng ng gi phc tp hay mt chuyn hng bao gm nhiu
container, chng ta cn phi cung cp thm Detailed Packing List. V bn cht, y l
bng k chi tit hn v c gi cng Packing List. Packing List dng k khai hi
quan v xem xt s lng chung cn Detailed Packing List c dng kim tra s
lng hng ha thc t khi d hng v nhp vo kho.

Di y l mt Detailed Packing List mu:

Ni dung chnh trong Packing List

Trn Detailed Packing List phi ghi r s cont/seal v s lng hng trong tng
kin, tng pallet, loi hng c th v k, m hiu.
Ngoi ra, trong nhiu trng hp xut hng l hoc hng nguyn container nhng
chng loi, quy cch ng gi n gin th ngi bn hng c th kt hp v gp chung
Commercial Invoice + Packing List vo mt mu nh hnh minh ha di:

Detailed Packing List

Kt lun: Qua Packing List (Detailed Packing List), chng ta c th hiu c
loi hng, s lng hng, quy cch ng gi, t tnh ton c thi gian d hng,
cch sp xp, ch trong kho. Packing List thng thng c gi cho ngi mua
ngay sau khi ng hng xong ngi mua c th kim tra s lng hng giao v ln
k hoch sn xut, kinh doanh kp thi. Ngoi ra, trong nhiu trng hp, c th kt
hp c Invoice v Packing List trong cng mt form nhm mc ch d theo di, kim
tra cho ngi mua.
thut ng chuyn ngnh Logistics

thut ng chuyn ngnh Logistics

T vng Ting Anh chuyn ngnh Xut Nhp Khu
Bill of lading: Vn n (danh sch chi tit hng ha trn tu ch hng)
C.&F. (cost & freight): bao gm gi hng ha v cc ph nhng khng bao gm
bo him. Mt iu kin giao hng trong Incorterm
C.I.F. (cost, insurance & freight): bao gm gi hng ha, bo him v cc ph.
Mt iu kin giao hng trong Incorterm
Cargo: Hng ha (vn chuyn bng tu thy hoc my bay)
Certificate of origin: Giy chng nhn xut x hng ha. Vit tt C/O
Container: Thng ng hng ln (cng-ten-n). Thng c 2 loi cont 20 v 40
Container port (cng cng-ten-n); to Containerize (cho hng vo cng-ten-n)
Customs: Thu nhp khu; hi quan
Customs declaration form: t khai hi quan
Declare: Khai bo hng ( ng thu)
F.a.s. (free alongside ship): Bao gm chi ph vn chuyn n cng nhng khng
gm chi ph cht hng ln tu.. . Mt iu kin giao hng trong Incorterm
F.o.b. (free on board): Ngi bn chu trch nhim n khi hng c cht ln
tu. Mt iu kin giao hng trong Incorterm
Freight: Hng ha c vn chuyn. THng s dng nh cc hng ha
Irrevocable: Khng th hy ngang; unalterable irrevocable letter of credit (tn
dng th khng hy ngang)
Letter of credit (L/C): Tn dng th(hnh thc m Ngn hng thay mt Ngi
nhp khu cam kt vi Ngi xut khu/Ngi cung cp hng ho s tr tin trong thi
gian qui nh khi Ngi xut khu/Ngi cung cp hng ho xut trnh nhng chng t
ph hp vi qui nh trong L/C c Ngn hng m theo yu cu ca ngi nhp
khu)
Merchandise: Hng ha mua v bn
Packing list: Phiu ng gi hng (mt ti liu c gi km vi hng ha th
hin rng chng c kim tra)
Pro forma invoice: Ha n tm thi
Quay: Bn cng;

wharf quayside (khu vc st bn cng)

Ship: Vn chuyn (hng) bng ng bin hoc ng hng khng; tu thy
Shipment (vic gi hng)
+ To incur (v): Chu, gnh, b (chi ph, tn tht, trch nhim)
To incur a penalty (v): Chu pht
To incur expenses (v): Chu ph tn, chu chi ph
To incur Liabilities (v): Chu trch nhim
To incur losses (v): Chu tn tht
To incur punishment (v): Chu pht
To incur debt (v): Mc n
To incur risk (v): Chu ri ro
Indebted (adj): Mc n, cn thiu li
Indebtedness (n): S mc n, cng n, s tin n
Certificate of indebtedness (n): Giy chng nhn thiu n
+ Premium (n): Tin thng, tin ng bo him, tin b, tin khuyn khch,
hng biu thm, tin bt gi cu khch
Premium as agreed: Ph bo him nh tha thun
Premium for double option: Tin cc mua hoc bn
Premium for the call: Tin cc mua, tin cc thun
Premium for the put: Tin cc bn, tin cc nghch
Premium on gold: B gi vng
Additional premium: Ph bo him ph, ph bo him b sung
Export premium: Tin thng xut khu
Extra premium: Ph bo him ph
Hull premium: Ph bo him mc (khng khu tr hoa hng mi gii), ph bo
him ton b
Insurance premium: Ph bo him
Lumpsum premium: Ph bo him x, ph bo him khon

 Net premium: Ph bo him thun ty ( khu tr hoa hng, mi gii), ph bo

him tnh
Unearned premium: Ph bo him khng thu c
Voyage premium: Ph bo him chuyn
At a premium: Cao hn gi quy nh (pht hnh c phiu)
Exchange premium: Tin li i tin
Premium bond: Tri khon c thng khch l
+ Loan (n): S cho vay, s cho mn, tin cho vay; cng tri.
(v): Cho vay, cho mn (M).
Loan at call (n): Tin vay khng k hn, khon vay khng k hn.
Loan on bottomry (n): Khon cho vay cm tu.
Loan on mortgage (n): S cho vay cm c.
Loan on overdraft (n): Khon cho vay chi tri.
Loan of money (n): S cho vay tin.
Bottomry loan (n): Khon cho vay cm tu.
Call loan (n): Tin vay khng k hn, khon vay khng k hn.
Demand loan (n): Khon vay khng k hn, s cho vay khng k hn.
Fiduciary loan (n): Khon cho vay khng c m bo.
Long loan (n): Khon vay di hn, s cho vay di hn.
Short loan (n): Khon vay ngn hn, s cho vay ngn hn.
Unsecured insurance (n): S cho vay khng bo m, khng th chp.
Warehouse insurance (n): S cho vay cm hng, lu kho.
Loan on interest (n): S cho vay c li.
Loan on security (n): S vay, mn c th chp.
Loan-office (n): S giao dch vay mn, s nhn tin mua cng tri.
To apply for a plan (v): Lm n xin vay.
To loan for someone (v): Cho ai vay.
To raise a loan = To secure a loan (v): Vay n.

+ Tonnage (n): Cc chuyn ch, dung ti, dung tch (tu), trng ti, lng chon
nc
Cargo deadweight tonnage: Cc chuyn ch hng ha
Stevedorage (n): Ph bc d
+ Stevedore (n): Ngi bc d, cng nhn bc d
(v): Bc d (M)
Stevedoring (n): Vic bc d (hng)
Shipping agent: i l tu bin
Waybill: Vn n (cung cp thng tin v hng ha c gi i)
Air waybill (vn n hng khng)

Trong bi ny mnh s vit v nh ngha C/O l g, quy trnh khai bo C/O v khi lm
CO cn ch nhng g. Hin nay vic lm CO c th xc nhn trc tip trn mng ti
website ca Phng Thng Mi v Cng nghip Vit Nam, S 9 o Duy Anh, ng
a, H Ni ( covcci.com.vn ). Bi vit ny theo yu cu ca mt bn gi v website
cho em hi khi lm C/O ( certificate of origin ) cn ch nhng im g ? Khch
hng em ton nh check cho h ni dung C/O m em cng cha nm vng lm. rt
mong anh gii thch dm em. cm n anh. Xin chn thnh cm n cu hi ca bn
gi n website.
C/O l g ?
Mnh vit hi di dng mt xu, theo nh cu hi trn th mnh ngh rng bn hiu
khi nim C/O l g. Tuy nhin mnh mun vit mt bi nhng bn no ang thc
mc cng c th hiu c khi nim.
C/O l ch vit tt ca Certificate of Origin. C/O l giy chng nhn xut x hng ha
do c quan c thm quyn hay i din c thm quyn ti nc xut khu cp chng
nhn xut x ca sn phm nc theo cc quy tc xut x.

Certificate of Origin
Cc loi form C/O
V form C/O c lin quan n hng min gim thu, do cc bn phi khai chnh
xc. Sau y l tt c form C/O ang c s dng ti Vit Nam.

+ C/O form A : u i thu quan ph cp GSP cp cho Vit Nam xut khu sang cc
nc;
+ C/O form D : hng xut khu sang cc nc ASEAN thuc din hng u i thu
quan theo hip nh CEPT;
+ C/O form E : hng xut khu sang Trung Quc v cc nc ASEAN thuc din
hng u i thu quan theo hip nh ASEAN-Trung Quc;
+ C/O form S : hng xut khu sang Lo thuc din hng u i thu quan theo hip
nh Vit Nam-Lo;
+ C/O form AK : hng xut khu sang Hn Quc v cc nc ASEAN thuc din
hng u i thu quan theo hip nh ASEAN-Hn Quc;
+ C/O form GSTP : hng xut khu sang cc nc tham gia h thng u i thng mi
ton cu (GSTP) cho Vit Nam hng u i GSTP;
+ C/O form B : hng xut khu sang tt c cc nc, cp theo quy nh xut x khng
u i;
+ C/O form ICO : cp cho sn phm t c ph trng v thu hoch ti Vit Nam xut
khu sang tt c cc nc theo quy nh ca T chc c ph th gii (ICO);
+ C/O form Textile (gi tt l form T) cp cho hng dt may xut khu sang EU theo
hip nh dt may Vit Nam-EU;
+ C/O form Mexico (thng gi l anexo III) cp cho hng dt may, giy dp xut khu
sang Mexico theo quy nh ca Mexico;
+ C/O form Venezuela cp cho hng xut khu sang Venezuela theo quy nh ca
Venezuela;
+ C/O form Peru cp cho hng giy dp xut khu sang Peru theo quy nh ca Peru;
* Trng hp hng xut khu khng cp c C/O, theo yu cu ca khch hng, yu
cu ca c quan chc nng ca nc nhp khu, ngh ca doanh nghip, Phng
Thng mi v Cng nghip Vit Nam c th cp Giy chng nhn v thc trng hng
ha nh: chng nhn hng tm nhp ti xut, chng nhn hng gia cng n gin ti
Vit Nam,.
C quan c thm quyn cp C/O ca Vit Nam:
B Cng thng l c quan T chc vic thc hin cp Giy chng nhn xut x hng
ha xut khu; trc tip cp hoc y quyn cho Phng Thng mi v Cng nghip Vit
Nam v cc t chc khc thc hin vic cp Giy chng nhn xut x hng ha.
Hin ti, cc phng qun l xut nhp khu ca B Cng thng, mt s ban qun l
cc khu ch xut, khu cng nghip c B Cng thng y quyn thc hin vic cp
cc loi C/O sau:
Nhng lu khi lm C/O v quy trnh lm C/O
1. n ngh cp C/O (1 bn, theo mu)
2. Cc t C/O k khai hon chnh : ti thiu 4 bn (1 bn chnh v 1 bn copy n v
C/O chuyn khch hng, 1 bn copy n v C/O lu, 1 bn copy c quan cp C/O lu.
Ring form ICO lm thm 1 bn First copy VCCI chuyn cho T chc c ph quc
t ICO).

3. Cc chng t xut khu (chng minh hng xut khu t Vit Nam)
+ Giy php xut khu (nu c)
+ T khai hi quan hng xut
+ Giy chng nhn xut khu (nu c)
+ Invoice (hoc invoice c th thc VISA i vi hng dt may XK sang Hoa K qun
l hn ngch)
+ Vn n
4. Cc chng t gii trnh v chng minh ngun gc xut x Vit Nam ca hng ha:
+ Chng t mua bn, y thc xut khu,. thnh phm.
+ nh mc hi quan (nu c)
+ Bng k khai nguyn liu s dng (theo mu)
+ Chng t nhp, hoc mua nguyn liu
+ Quy trnh sn xut tm tt (trong trng hp quy nh xut x c quy nh lin quan,
hoc khi cc chng t khc cha th hin r xut x ca hng ha).
+ Giy kim nh (hoc gim nh) ca c quan chuyn ngnh chc nng (trong trng
hp quy nh xut x c quy nh lin quan, hoc khi cc chng t khc cha th hin
r xut x ca hng ha).
Nhng lu :
Ngoi ra, trong trng hp cn thit lm r xut x hng ha, VCCI c th yu cu
xut trnh thm cc chng t khc nh cng vn gii trnh mt vn c th, hp ng,
L/C, . hoc cc mu vt, mu hnh ca sn phm, nguyn liu s dng, hoc tin hnh
kim tra thc t sn xut sn phm,..
i vi cc n v ln u xin C/O, cn phi lp v np thm H s n v C/O
(Thng nhn, T chc, C nhn; Danh mc c s sn xut; ng k i din lin h,
k trn chng t h s C/O v mu du, ch k). Cc thay i trong qu trnh hot ng
phi thng bo kp thi lu b sung vo h s.
Cc chng t do c quan khc pht hnh (vn n, t khai hi quan, giy php xut
khu,.) n v np bn photo sao y, v xut trnh bn chnh i chiu.
H s C/O n v phi lu y (t nht nh b np ti VCCI) trong thi gian ti
thiu 5 nm, v phi lu bn C/O copy mc do VCCI cp (bn photo sao y ch c gi
tr tham kho, khng c gi tr i chiu).
Lu : cn phi khai bo chnh xc trn tt c cc chng t lin quan n vic cp
C/O. Ni dung cc chng t phi xc thc, hp l v thng nht.
Th tc cp C/O form D v CO form D dng cho nc no
Ni tip bi vit v giy chng nhn xut x C/O form A, form B hm trc, hm nay
mnh s tip tc gii thiu n cc bn mt loi C/O cng rt quen thuc hin nay l
C/O Form D.
Ni dung bi vit [hide]

1 C/O Form D xut hng qua nhng quc gia no?

2 Cc giy t cn thit c cp giy chng nhn xut x C/O form D

o
2.1 Ni dung trn giy chng nhn xut x C/O

3 Kt lun
C/O Form D xut hng qua nhng quc gia no?
C/O form D p dng cho hng xut khu sang cc nc ASEAN thuc din hng u
i thu quan theo hip nh CEPT. Khi ngi nhp khu xut trnh c C/O form D
vi c quan hi quan, h s c hng u i thu nhp khu (i vi phn ln mt
hng th thu nhp khu l 0%). Chnh v th, khi xut khu hng i cc quc gia ng
Nam , nh nhp khu lun yu cu nh xut khu phi cung cp C/O ny. y l mt
li th v thc y giao thng trong khi ASEAN pht trin.
Cc giy t cn thit c cp giy chng nhn xut x C/O form D
Vn n ng bin Bill of Lading: Sao y bn chnh (Phn ln xut hng i ng
Nam , nh xut khu dng surender bill. B cng thng yu cu sao y bn chnh sur
BL ch draft BL khng c chp nhn. Mnh tng chng kin nhiu trng hp ch v
nhm ln ny m cc bn i xin C/O phi chy v cng ty b sung)
Ha n thng mi Commercial Invoice: Bn gc
Phiu ng gi Packing List: Bn gc
T khai hi quan: Sao y bn chnh (phi l TKHQ thng quan)
Bn gii trnh quy trnh sn xut: Sao y bn chnh (Gii trnh quy trnh sn xut ra sn
phm t cc nguyn vt liu u vo)
Bng nh mc tiu hao nguyn vt liu: Sao y bn chnh (Th hin r trong sn phm
c bao nhiu % nguyn liu A, bao nhiu % nguyn liu B)
Ha n mua bn nguyn vt liu: Sao y bn chnh (trong trng hp doanh nghip
mua nguyn vt liu trong nc) hoc t khai hi quan nhp khu nguyn vt liu
(trong trng hp doanh nghip trc tip nhp khu)
Ha n mua bn sn phm xut khu: Sao y bn chnh + mang bn gc i chiu
(trong trng hp doanh nghip xut khu l cng ty thng mi, khng trc tip sn
xut m mua sn phm v xut khu i)
n ngh cp C/O: Mu Ph lc 10 Ban hnh km theo Thng t s 21/2010/TTBCT ngy 17 thng 5 nm 2010 ca B Cng Thng thc hin Quy tc xut x trong
Hip nh thng mi hng ho ASEAN

H1: Mu cp CO fom D

 Cc giy t khc: nh Giy php xut khu; Hp ng mua bn; Cng vn cam kt;
Mu nguyn, ph liu hoc sn phm xut khu; hoc cc chng t khc chng minh
xut x ca sn phm. Tu tng mt hng, cn b C/O s hng dn doanh nghip cung
cp cc giy t ny
Ngoi ra, doanh nghip cn phi khai online trn h thng cp C/O ca B cng
thng: http://www.ecosys.gov.vn/Default.aspx. Sau khi cn b C/O duyt online v
cp cho doanh nghip m s CO th doanh nghip in m s ln trn form C/O.

H2: H thng khai CO fom D trn Ecosys

Ni dung trn giy chng nhn xut x C/O
Hnh di l mt C/O form D mu

 Mc 1: Thng tin cng ty xut khu: Tn, a ch, tel, fax

Mc 2: Thng tin cng ty nhp khu: Tn, a ch, tel, fax
Mc 3: Tn, s hiu phng thc vn chuyn, ngy tu chy, cng i, cng n
Mc 4: trng
Mc 5: S mc (c th trng)
Mc 6: K m hiu (c th ghi s cont/seal hay s kin ng gi)
Mc 7: M t hng ha: S n hng, s L/C, tn hng, ng gi, m HS
Mc 8: Tiu chun xut x: Xem trang sau C/O chn. Ty loi hng m c tng
tiu chun ring.
Mc 9: Trng lng tng v gi tr FOB ca l hng (Bng s, bng ch)
Mc 10: S v ngy ca invoice
Mc 11: Xc nhn ca cng ty xut khu
Mc 12: Xc nhn ca cng ty nhp khu
Mc 13: Loi C/O (Thng thng l Issued Retroactively)
S Reference: Nh trc th s ny do B cng thng t ng cho doanh nghip
nhng quy nh mi th doanh nghip phi khai bo online trn h thng cp cp C/O
B cng thng v sau t in s ny trn form C/O
Mt b C/O form D gm 3 t (Original, Duplicate v Triplicate) c gi 40k/b mua t
cp C/O ca B cng thng. Trong trng hp b chng t hp l v y , doanh
nghip c cp C/O ngay trong bui np h s xin cp. Trong trng hp xin cp li
C/O, doanh nghip phi lm n xin cp li C/O v np li form C/O c cp cng
ton b cc giy t cn thit nh lit k trn.
Kt lun
Hy vng qua bi vit ny cc bn hiu thm v C/O form D: bn cht, chun b h s
v cc ni dung th hin trn C/O. So vi C/O form A, form B th C/O form D c mt
vi iu khc bit. Chc cc bn sc khe v thnh cng!
CC BC THC HIN HQUAN IN T
Bc 1: Doanh nghip thc hin khai t khai hi quan in t, t khai tr gi
(nu cn) theo ng tiu ch v khun dng chun v gi ti h thng ca c quan hi
quan.
Bc 2: Doanh nghip nhn thng tin phn hi t c quan hi quan v s t khai
hi quan, kt qu phn lung v thc hin mt trong cc ni dung sau:
+ Lung xanh: Min kim tra h s giy v min kim tra thc t hng ha. L
hng c c quan hi quan chp nhn thng quan th chuyn sang bc 4.
+ Lung vng: Kim tra h s hi quan. Nu c yu cu sa i, b sung h
s hi quan th doanh nghip thc hin theo yu cu v xut trnh h s giy c qaun

hi quan kim tra. Nu l hng c chp nhn thng quan th thc hin tip bc 4,
nu c quan hi quan yu cu kim tra htc t hng ha th chuyn sang bc 3.
Bc 3: - Lung : Doanh nghip xut trnh h s giy v hng ha c quan
hi quan kim tra.
Bc 4: Doanh nghip in t khai trn h thng ca mnh i ly hng.

1. Khai thng tin nhp khu (IDA):

- Ngi khai hi quan khai cc thng tin nhp khu bng nghip v IDA trc khi ng k t khai
nhp khu. Khi khai y cc ch tiu trn mn hnh IDA (133 ch tiu), ngi khai hi quan gi
n h thng VNACCS, h thng s t ng cp s, t ng xut ra cc ch tiu lin quan n thu
sut, tn tng ng vi cc m nhp vo (v d: tn nc nhp khu tng ng vi m nc, tn n
v nhp khu tng ng vi m s doanh nghip), t ng tnh ton cc ch tiu lin quan n tr
gi, thu v phn hi li cho ngi khai hi quan ti mn hnh ng k t khai - IDC.
- Khi h thng cp s th bn khai thng tin nhp khu IDA c lu trn h thng VNACCS.
2. ng k t khai nhp khu (IDC):
- Khi nhn c mn hnh ng k t khai (IDC) do h thng phn hi, ngi khai hi quan kim tra
cc thng tin khai bo, cc thng tin do h thng t ng xut ra, tnh ton. Nu khng nh cc
thng tin l chnh xc th gi n h thng ng k t khai.
- Trng hp sau khi kim tra, ngi khai hi quan pht hin c nhng thng tin khai bo khng chnh
xc, cn sa i th phi s dng nghip v IDB gi li mn hnh khai thng tin nhp khu (IDA)
sa cc thng tin cn thit v thc hin cc cng vic nh hng dn trn.
3. Kim tra iu kin ng k t khai:
Trc khi cho php ng k t khai, h thng s t ng kim tra Danh sch doanh nghip khng
iu kin ng k t khai (doanh nghip c n qu hn qu 90 ngy, doanh nghip tm dng hot
ng, gii th, ph sn). Nu doanh nghip thuc danh sch nu trn th khng c ng k t khai
v h thng s phn hi li cho ngi khai hi quan bit.
4. Phn lung, kim tra, thng quan: Khi t khai c ng k, h thng t ng phn
lung, gm 3 lung xanh, vng, :
4.1 i vi cc t khai lung xanh:
- Trng hp s thu phi np bng 0: H thng t ng cp php thng quan (trong thi gian d kin
03 giy) v xut ra cho ngi khai Quyt nh thng quan hng ha nhp khu.
- Trng hp s thu phi np khc 0:
+ Trng hp khai bo np thu bng hn mc hoc thc hin bo lnh (chung, ring): H thng t
ng kim tra cc ch tiu khai bo lin quan n hn mc, bo lnh, nu s tin hn mc hoc bo
lnh ln hn hoc bng s thu phi np, h thng s xut ra cho ngi khai chng t ghi s thu
phi thu v Quyt nh thng quan hng ha nhp khu. Nu s tin hn mc hoc bo lnh nh
hn s thu phi np, h thng s bo li.
+ Trng hp khai bo np thu ngay (chuyn khon, np tin mt ti c quan hi quan....): H thng
xut ra cho ngi khai Chng t ghi s thu phi thu. Khi ngi khai hi quan thc hin np
thu, ph, l ph v h thng VNACCS nhn thng tin v vic np thu, ph, l ph th h thng xut
ra Quyt nh thng quan hng ha.
- Cui ngy h thng VNACCS tp hp ton b t khai lung xanh c thng quan chuyn sang
h thng VCIS.
4.2 i vi cc t khai lung vng, : H thng chuyn d liu t khai lung vng, online t
VNACCS sang Vcis.
a. C quan hi quan

a.1 Thc hin kim tra, x l t khai trn mn hnh ca h thng VCIS:
- Lnh o: Ghi nhn cc kin ch o cng chc c phn cng v vic kim tra, x l i vi t
khai vo tng ng trn Mn hnh kim tra t khai;
- Cng chc c phn cng x l t khai: Ghi nhn cc kin xut, cc ni dung cn xin kin
lnh o, kt qu kim tra, x l t khai vo tng ng trn Mn hnh kim tra t khai
- Nu Lnh o, cng chc khng ghi nhn cc ni dung trn, h thng khng cho php thc hin
nghip v CEA
a.2 S dng nghip v CKO
- Thng bo cho ngi khai hi quan v a im, hnh thc, mc kim tra thc t hng ho (i
vi hng ho thuc lung );
- Chuyn lung t lung sang lung vng, hoc t lung vng sang lung (theo quy nh ca
quy trnh nghip v lin quan).
a.3 S dng nghip v CEA :
- Nhp hon thnh kim tra h s i vi lung vng;
- Nhp hon thnh kim tra h s v thc t hng ho i vi lung .
a.4 S dng nghip v IDA01 nhp ni dung hng dn/yu cu cc th tc, sa i ni dung khai
bo, n nh thu v gi cho ngi khai hi quan thc hin.
b. Ngi khai hi quan:
- Nhn phn hi ca h thng v kt qu phn lung, a im, hnh thc, mc kim tra thc t
hng ho;
- Np h s giy c quan hi quan kim tra chi tit h s; chun b cc iu kin kim thc t
hng ho;
- Thc hin y cc ngha v v thu, ph, l ph (nu c).
c. H thng:
(1) Xut ra cho ngi khai T khai hi quan (c nu r kt qu phn lung ti ch tiu: M phn loi
kim tra)
(2) Xut ra Thng bo yu cu kim tra thc t hng ha i vi hng ha c phn vo lung
hoc khi c quan hi quan s dng nghip v CKO chuyn lung.
(3) Ngay sau khi c quan hi quan thc hin xong nghip v CEA h thng t ng thc hin cc cng
vic sau:
- Trng hp s thu phi np bng 0: H thng t ng cp php thng quan v xut ra cho ngi
khai Quyt nh thng quan hng ha.
- Trng hp s thu phi np khc 0:
Trng hp khai bo np thu bng hn mc hoc thc hin bo lnh (chung, ring): H thng t
ng kim tra cc ch tiu khai bo lin quan n hn mc, bo lnh, nu s tin hn mc hoc bo
lnh ln hn hoc bng s thu phi np, h thng s xut ra cho ngi khai chng t ghi s thu
phi thu v Quyt nh thng quan hng ha. Nu s tin hn mc hoc bo lnh nh hn s thu

phi np, h thng s bo li.

Trng hp khai bo np thu ngay (chuyn khon, np tin mt ti c quan hi quan....): H thng
xut ra cho ngi khai chng t ghi s thu phi thu. Khi ngi khai hi quan thc hin np thu,
ph, l ph v h thng VNACCS nhn thng tin v vic np thu ph, l ph th h thng xut ra
Quyt nh thng quan hng ha.
5. Khai sa i, b sung trong thng quan:
(1) H thng cho php khai sa i, b sung trong thng quan t sau khi ng k t khai n trc khi
thng quan hng ho. thc hin khai b sung trong thng quan, ngi khai hi quan s dng
nghip v IDD gi ra mn hnh khai thng tin sa i b sung c hin th ton b thng tin t khai
nhp khu (IDA) trong trng hp khai sa i, b sung ln u, hoc hin th thng tin khai nhp
khu sa i cp nht nht (IDA01) trong trng hp khai sa i, b sung t ln th 2 tr i.
(2) Khi khai bo xong ti nghip v IDA01, ngi khai hi quan gi n h thng VNACCS, h
thng s cp s cho t khai sa i v phn hi li cc thng tin t khai sa i ti mn hnh IDE, khi
ngi khai hi quan n nt gi ti mn hnh ny th hon tt vic ng k t khai sa i, b sung.
(3) S t khai sa i l k t cui cng ca s t khai, s ln khai bo sa i, b sung trong thng
quan ti a l 9 ln tng ng vi k t cui cng ca s t khai t 1 n 9; trng hp khng khai b
sung trong thng quan th k t cui cng ca s t khai l 0.
(4) Khi ngi khai hi quan khai sa i, b sung t khai, th t khai sa i, b sung ch c th c
phn lung vng hoc lung (khng phn lung xanh).
(5) Cc ch tiu trn mn hnh khai sa i, b sung (IDA01) ging cc ch tiu trn mn hnh khai
thng tin nhp khu (IDA). Khc nhau l mt s ch tiu (s nu c th ti phn hng dn nghip v
IDA01) khng nhp c ti IDA01 do khng c sa i hoc khng thuc i tng sa i.
6. Nhng im cn lu :
(1) Mi t khai c khai ti a 50 mt hng, trng hp mt l hng c trn 50 mt hng, ngi
khai hi quan s phi thc hin khai bo trn nhiu t khai, cc t khai ca cng mt l hng
c lin kt vi nhau da trn s nhnh ca t khai.
(2) Tr gi tnh thu:
- Khai bo tr gi: Ghp cc ch tiu ca t khai tr gi theo phng php 1 vo t khai nhp khu; i
cc phng php khc, ch ghp mt s ch tiu kt qu vo t khai nhp khu, vic tnh ton c th tr
gi theo tng phng php phi thc hin trn t khai tr gi ring.
- T ng tnh ton: i vi cc l hng iu kin p dng phng php tr gi giao dch, ngi
khai hi quan khai bo Tng tr gi ho n, tng h s phn b tr gi, tr gi ho n ca tng dng
hng, cc khon iu chnh, h s phn b cc khon iu chnh, trn c s , h thng s t ng
phn b cc khon iu chnh v t ng tnh tr gi tnh thu cho tng dng hng.
- Khng t ng tnh ton: i vi cc l hng iu kin p dng phng php tr gi giao dch
nhng ngoi I v F cn c trn 5 khon iu chnh khc hoc vic phn b cc khon iu chnh
khng theo t l tr gi th h thng khng t ng phn b, tnh ton tr gi tnh thu; i vi cc
trng hp ny, ngi khai hi quan khai bo, tnh ton tr gi tnh thu ca tng dng hng ti t khai
tr gi ring, sau in kt qu vo tr gi tnh thu ca tng dng hng.
(3) T gi tnh thu:

Khi ngi khai hi quan thc hin nghip v khai thng tin nhp khu IDA, h thng s p dng t gi
ti ngy thc hin nghip v ny t ng tnh thu:
- Trng hp ngi khai hi quan thc hin nghip v khai thng tin nhp khu IDA v ng k t
khai IDC trong cng mt ngy hoc trong 02 ngy c t gi ging nhau th h thng t ng gi
nguyn t gi tnh thu;
- Trng hp ngi khai hi quan thc hin nghip v ng k t khai IDC (c tnh l thi im
ngi khai hi quan n nt Gi ti mn hnh IDC) ti ngy c t gi khc vi t gi ti ngy khai
thng tin nhp khu IDA th h thng s bo li. Khi , ngi khai hi quan dng nghip v IDB gi
bn IDA khai bo li - thc cht l ch cn gi IDA v gi lun h thng s t ng cp nht li t
gi theo ngy ng k t khai.
(4) Thu sut:
- Khi ngi khai hi quan thc hin nghip v khai thng tin nhp khu IDA, h thng s ly thu sut
ti ngy d kin khai bo IDC t ng in vo thu sut.
- Trng hp thu sut ti ngy IDC d kin khc thu sut ti ngy IDC, th khi ngi khai hi quan
thc hin nghip v ng k t khai IDC h thng s bo li, khi , ngi khai hi quan dng nghip
v IDB gi bn IDA khai bo li - thc cht l ch cn gi IDA v gi lun, h thng t ng cp
nht li thu sut theo ngy ng k t khai IDC.
- Trng hp ngi khai hi quan nhp mc thu sut th cng th h thng xut ra ch M bn cnh
thu sut.
(5) Trng hp hng ha thuc i tng min/gim/khng chu thu:
- Vic xc nh hng ha thuc i tng c min thu XK khng cn c vo Bng m
min/gim/khng chu thu, m phi thc hin theo cc vn bn quy nh, hng dn lin quan.
- Ch sau khi xc nh c hng ha thuc i tng c min thu XK mi p m dng trong
VNACCS theo Bng m min/gim/khng chu thu.
- Nhp m min/gim/khng chu thu vo ch tiu tng ng trn mn hnh ng k khai bo nhp
khu (IDA).
- Trng hp hng ha thuc i tng min thu nhp khu thuc din phi ng k DMMT trn
VNACCS (TEA) th phi nhp c m min thu v s DMMT, s th t dng hng trong DMMT
ng k trn VNACCS.
- Trng hp hng ha thuc i tng min thu Nhp khu thuc din phi ng k DMMT nhng
ng k th cng ngoi VNACCS th phi nhp m min thu v ghi s DMMT vo phn ghi ch.
(6) Trng hp hng ha chu thu gi tr gia tng:
- Vic xc nh hng ha, thu sut gi tr gia tng khng cn c vo Bng m thu sut thu gi tr gia
tng; m phi thc hin theo cc vn bn quy nh, hng dn lin quan.- Ch sau khi xc nh
c hng ha, thu sut c th theo cc vn bn quy nh, hng dn lin quan mi p m dng trong
VNACCS theo Bng m thu sut thu gi tr gia tng.
- Nhp m thu sut thu gi tr gia tng vo ch tiu tng ng trn mn hnh ng k khai bo nhp
khu (IDA).
(7) Trng hp doanh nghip khng iu kin ng k t khai (do c n qu hn qu 90 ngy

hoc Doanh nghip gii th, ph sn, tm ngng kinh doanh,)

H thng t ng t chi cp s t khai v bo li cho pha ngi khai l do t chi tip nhn khai
bo. Tuy nhin, nu hng nhp khu phc v trc tip an ninh, quc phng, phng chng thin tai,
dch bnh, cu tr khn cp, hng vin tr nhn o, vin tr khng hon li th h thng vn chp
nhn ng k t khai d doanh nghip thuc danh sch nu trn.
(8) Trng hp ng k bo lnh ring trc khi cp s t khai (bo lnh theo s vn n/ha
n)
A vn n hoc s ha n ng k trong chng t bo lnh phi khp vi s vn n/s ha n
ngi khai khai bo trn mn hnh nhp liu.
Nu ng k bo lnh ring sau khi h thng cp s t khai th s t khai ng k trong chng t
bo lnh phi khp vi s t khai h thng cp.
(9) Trng hp cng mt mt hng nhng cc sc thu c thi hn np thu khc nhau
H thng s t ng xut ra cc chng t ghi s thu phi thu tng ng vi tng thi hn np thu.
Trng hp ngi khai lm th tc nhp khu nhiu mt hng nhng cc mt hng c thi hn np
thu khc nhau, ngi khai s phi khai trn cc t khai khc nhau tng ng vi tng thi hn np
thu (v d: ngi khai lm th tc nhp khu mt hng g v du th th phi khai trn 02 t khai
khc nhau tng ng vi tng thi hn np thu: mt hng g c thi hn np thu nhp khu l 30
ngy; mt hng du th c thi hn np thu nhp khu l 35 ngy).
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