Chng3:Kimtra

gimsthiquan
Ti liu tham kho
-LutHiquan2005
-Nghnh154-15/12/2005vth
tchiquan,kimtravgimst
hiquan
-Thngt112/2005vHngdnth
tchiquan,kimtra,gimsthi
quan

Csraquytnh
hnhthckimtra
Qutrnhchphnhnuphthingianln:
btkimtratonbhocxcsut
ChnhschqunlXNK:hngcm,thucao,
cngiyphpthngcnhiugianln.
Ngungcvchngloihngho:Hnghot
ccncTBCNthngtgianln,tcvn,
ivihngtccncngNamthngb
kimtradocgianln
Hshiquan:khaibocchnhxc,rrng
haykhng
Ccngunthngtinkhc:thngtiniutra
(itrinhstngoituyn),thngtinthiquan
ccnc

Raquytnhkimtra
MinkimtrathcthnghoXNK
Hnghoxutkhu,nhpkhucachhngchphnhtt

phpluthiquan

Hnghoxutkhu(trhnghoxutkhucsnxutt
nguynliunhpkhuvhnghoxutkhuciukin
theoquinhvchnhschqunlxutkhuhngho)
Mymcthitbtotisncnhthucdinminthuca
dnutncngoivuttrongnc.
Hnghotncngoiavokhuthngmitdo,cngtrung
chuyn,khongoiquan;hnghoqucnh;hnghocutr
khncp
HnghothuccctrnghpcbitdoThtngquytnh;
Hnghokhckhngthuccctrnghptrncminkimtra
thctkhiktquphntchthngtinchothykhngckh
nngviphmphpluthiquan

Raquytnhkimtra
KimtrathcthnghoXNK
- Kimtratonbthct
- Kimtrathct10%lhng
- Kimtrathctti5%lhng

aimkimtra
ivihngxutnhpkhu
Cakhuvccimngoica

khu
Ccimkhc
CFS
Nitpkthng
Chncngtrnh
Nhmyxnghip
aimtipnhnhngvintr,
hich

Nidungkimtra
Kimtratnhngvm
hng
Kimtraslng,trnglng
hng
Kimtraphmcht
Kimtraxutxhngho

Kimtratnhngvmhng

Davobngphnloi
hngho
HS(harmonizedsystem)c
hiulc
tnm1988

Phnloihngha
Scnthitcavicphnloihngha
- S pht trin ca giao lu thng mi lm
ny sinh nhu cu phn loi hng ha
nhmmcch:
+Qunlsluthngcahngha
+ nh thu/ thu l ph/ min thu cho
hngha
-Nhngdanhmcutinchtheotht
ch ci, khng ni ln bn cht ca hng
hannskhcbitlngiaccqucgia

Phnloihngha
- DosphttrincaTMQT,nysinh
nhucuxydngmtdanhmc
HQchungmbo:
+Hthnghatonbhngha
thamgiatrongthngmiquct
+Phnloithngnhtquctton
bhnghatrongdanhmccacc
qucgiathnhvin
+Sdngdanhmcnynhngn
ngHQQTthngnhtcch
hiugiaccnhXNK,giaonhn,
ngnhng

Phnloihngha
+ nginhavhiuchnhxc
nhngthutngtrongcccuc
mphnthngmi,trongcc
hipnhHQ
+Thuthp,sosnh,kimtras
liuthngkthngnht,to
thunlichovicphntchcc
sliu

Phnloihngha
Lchsphttrindanhmchngha
- Giaion1831-1854:Bbanhnhdanh
mcchiathnh3nhmhng:
+Nguynliuth
+Snphmnngnghip
+Ccsnphmchbinkhc
- Danhmco-Hung25/5/1892
- Danhmcquctutinrainm
1913,tiHinghquctvthngkth
ngmitiBruxendo24ncthamgiak
kt

Phnloihngha
- Danhmcbaogm186mt
hng,chiathnh5nhm:
+ngvtsng
+Thcphmvung
+Nguynliusch
+Snphmchbin
+Vngvbc

Phnloihngha
- DanhmcHQHiquclin(danhmc
Genve)
+Rainm1931,sainm1937
+Baogm991nhm,chiathnh21
phn,86chng
- DanhmccaHHTHQ
+DoHHTHQ(CCC)banhnh11/09/1959,
ccoilDanhmcbiuthuBruxen
+Nm1974,ithnhdanhmcHHp
tcHQ(danhmcCCCN)c52nctham
gia

Phnloihngha
+ Danh mc CCCN bao gm 1011 nhm,
21phn,96chng.Minhmc4ch
s (2 s u ch s chng, 2 s sau
chsthtcanhm)
+Kmtheolccchgii,danhschhng
ha,bngtmttkinphnloi
- DanhmcSITC
+ Tn chnh thc l Danh mc TMQT
chun do U ban thng k LHQ ban
hnh nmm 1948, trn c s sa i
danhmcGenve

Phnloihngha
- DanhmcHarmonisedsystem(HS)
+SraicadanhmcHS:
*Nm1970,UbanKTChuuvHHTHQ
thng nht giao cho HHTHQ nghin cu
ccvnlinquannmtvmha
hngha
* Nm 1983 CCCN ban hnh danh mc HS
p ng yu cu ny v xy dng
CngcQTvhthngiuhavm
t v m ha hng ha International
convention
on
the
Harmonised
commodity description and Coding
system),chiulctngy1/1/1988

Phnloihngha
-

Mc ch ca HS
ThuthuHQ,thuniavthngk
NT
Xydngchnhschthngmi,m
phnTMQTvccchngtrnhctgim
thucaWTO
Thngkgiaothngvntivxydng
ccphvnti
Theodigihngvkimsothnngch
Gimstsdichuynquabingiicc
chtchi,phliu,phthi

Phnloihngha
-

Nidungcngc:
6quitcchunghiuvdint
Hthng
Nhngchgiicaccphnvcc
chng,kcchgiiphnnhm
Bngdanhmcgm21phn,97ch
ng1552nhmhng,cthphn
thnh5018chngloihngcp6
chs
18phlccttntA-R

Phnloihngha
Cu trc ca danh mc hng ha trong
cng c HS

- Mimthngcxcnhbng6
chs,vd:2008.20:datrong:
+20chmhiucachng
+08chvtrcanhmtrongchng
+20chphnnhmtrongnhm
Ch:
+Phnnhmcp1khiul2chs
tncngl0
+Phnnhmcp2khiul2chs
tncngl1-9

Phnloihngha
CcquitcspxphnghatrongHS
Qui tc 1:
- Tiucaccphn,chng,phnch
ngchmangtnhhngdn
- Vic phn loi hng ha phi cn c
vonidungtngnhmvchgiica
ccphnchnglinquan
- p dng cho vic phn loi i vi cc
snphmcnhdanhcth,r
rng,phhpvismtcahngha
trongdanhmc

Phnloihngha
V d:
- Tn ca chng 1 l ng vt sng
nhng c sng khng c phn loi vo
chng 1. V mt sinh hc chng l
ng vt sng, nhng theo Biu thu
th chng c phn loi vo Chng 3
- Tn ca chng 44 l G v cc sn
phm bng g; than ci. Tuy nhin
cc dng nh bn bng g hoc
gh bng g khng c phn loi vo
Chng 44 theo Biu thu th chng
c phn loi vo Chng 94

Phnloihngha
- X phng tan trong nc:
C th phn loi vo nhm 3401. Tiu
ca nhm ny ni rng: X phng,
cc cht hu c Ty ra b mtnhng
khng cp n l x phng c tan
trong nc hay khng.
Chng ta tip tc xem ch gii ca Ch
ng 34, thy: Ch gii 2 ca Chng 24
ni rng: Vi mc ch ca nhm 3401,
th khi nim x phng ch p dng
i vi x phng tan trong nc V vy
theo phn th 2 nguyn tc 1 th c th
chc chn rng x phng tan trong nc
c phn loi vo nhm 3401.

Phnloihngha
-

Qui tc 2:
a. Mtloihnghanocxpvo
mtnhmthccdngsaucahng
hacngcxpvocngnhm:

Dngchahonchnhhocchahon
thinnhngmangctnhca
hnghadnghonchnhhoc
honthin

Phnloihngha
V d: Xe p khng c yn
Nhm8712baogmxephaibnhvccloi
xepchnkhc..
Mthngnutrongvd:
- Khngynhmtchicxephonchnh
- Chuhtccbphncamtchicxep
- csdngnhmtchicxep
- Cctrngcbncamtchicxep
Vvymthngnycxpvonhm8712
- BlinhkinCKDcaxehaibnhgnmy
Snphmnycnhpkhudidngblinhkin
rilprpxemyhonchnh.Dovytheo
nguyntc2a,chngcphnloivonhm
8711

Phnloihngha
Dnghonchnhhochonthinnhngch
aclprphocthori
V d: Cu bng thp hay thp bng thp
Mt hng ny c th c xp trong nhm
7308
Gm cc cu kin (tr cc cu kin c sn
Thuc nhm 9406) v cc b phn ri ca cc
cu kin (v d:cu), bng st hoc thp
tm
Nhng chic cu v thp ny c nhp khu
dng tho ri thun tin trong vn
chuyn. Do , theo nguyn tc nguyn tc
ny chng c phn loi trong nhm 7308
- B phn linh kin CKD

Phnloihngha
- Qui tc 2:
b. Numtvtliuhocmtchtc
phnloitrongcngmtnhmthhnhp
hayhpchtcanvinhngvtliuhoc
chtkhccngcphnloitrongnhm

Hnghaclmtonbhaymtphn
bngmtloivtliuhocmtchtth
cphntrongcngmtnhm
Vicphnloihnghalmbng2vtliu
hoc2chttrlnphituntheoquitc3

Phnloihngha
V d:
- Tinh bt nguyn cht 100% c xp vo nhm
1108. Tuy nhin cc loi tinh bt c xp vo
nhm 1108 khng nht thit lun phI l tinh
bt nguyn cht 100%. Chng c th bao gm
mt s nh cc cht chng xy ha. Ngay c
trong trng hp ny chng cng c phn loi
vo nhm 1108 theo nguyn tc 2b
- Nhng nu lng hp cht ln hn, th vic phn
loi s tr nn kh khn hn. V d: Hin nay,
c hp cht gia tinh bt v plastic c s
dng ch to cc sn phm plastic c th
b vi khun lm cho thi ra khi khng s dng
c na. Trong nhng trng hp nh vy, chng
ta khng chc chn l sn phm ny c xp
vo nhm 1108

Phnloihngha
- V d:
- Phn loi sn phm du m ln. Nhm
1503 bao gm du m lncha pha
trn. V vy nu du m ln c trn
vi cc cht khc th khng xp vo
nhm 1503 theo nguyn tc 2b m nn
phn loi vo nhm khc bi v nhm
1503 nu r du m ln cha pha
trn. V vy trng hp ny b loi tr
theo nhm 1 phn loi sn phm theo
qui nh ca nhm.

Phnloihngha
V d:
- Khung gm lp ng c
Nu ng c v khung gm c nhp khu
cng nhau nhng khung gm c xut trnh
di dng ng c cha c lp rp th s
phn loi nh th no?Nu p dng nguyn
tc 2a, chng c th c coi nh cc sn
phm tho ri, v c th xp vo nhm
8706.
Tuy nhin nu xp nh trn s l sai st, v
theo nhm 8706 nu r khung gm
lp ng cdo sn phm thc nhp
khu khung gm khng c lp vo ng
c nn khng th xp vo nhm 8706. V
vy trong trng hp ny khng th p dng
nguyn tc 2b c v n trI vi ni dung
ca nhm hng

Phnloihngha
-

Qui tc 3
Khi p dng qui tc 2b hoc v
mt l do no hng ha thot
nhn c th phn loi theo hai
hoc nhiu nhm s c thc hin
phnloinhsau:
a. Phiutinphnloivonhmhng
c m t chi tit hng ha trc khi
phn loi vo nhm hng m t
chunghnnhmvanutrn

Phnloihngha
* Tuy nhin, khi hai hay nhiu nhm hng
m mi nhm ny ch cp n mt
phn ca nhng cht liu hay nguyn
liunmtrongchngloihngcnphn
loiclmthnhphaythpchtca
nhngchtliu,nguynliunggi
bnlthnhngnhmhngtrnc
xemnh mangtnhcthngangnhaukhi
phnloichng,drngmttrongnhng
phn loi k trn m t c th hn hay
chitithnchochnghngha

Phnloihngha
- V d: Dao co in c th xp
vo 3 nhm hng sau:
. Nhm 8508 Dng c c in
thao tc th cng, c lp sn
ng c in
. Nhm8509 Dng c c in dng
trong gia nh, c lp ng c
in
. Nhm 8510 Dao co, c lp sn
ng c in

Phnloihngha
- V d: Thm dt mc v dt kim
c s dng trong xe t.
Trong t thng c mt tm thm
t ch li xe. Tm thm ny c
thit k c bit c hnh dng
ph hp vi gh t. Tm thm ny
c th c phn vo hai nhm:
Nhm 8708 Ph tng v b phn
ph tr dng cho xe c ng c
Nhm 5703 Thm,dt mc..

Phnloihngha
- V d: Bng ti mt mt l
plastic cn mt kia l cao su; c
th xp vo hai nhm:
Nhm 3926 Cc sn phm khc
bng plastic..
Nhm 4010 Bng chuyn hoc
bng ti, bng cao su lu ha

Phnloihngha
b. Nhng hn hp hng l hp cht lm
t nguyn liu khc nhau hay c
thnh phn khc nhau v cc hng
ha ny c ng gi thnh b
bnl,chathphnloitheo3a,th
cphnloinhlhnghanyc
lm t nguyn liu hay thnh phn
c trng ca hng ha ny, trong
khunkhquanimnycthp
dngc.

Phnloihngha
pdngkhi:
- HnghaphiBaogmtithiu2sn
phmkhcnhaumthotnhncth
cphnloitrongccnhmkhc
nhau.
- Hnghacngthnhbtha
mnmtnhucucthno
- Hnghacngbthchhp
bntrctipchongisdngm
khngphingli

Phnloihngha
- Vd:Hnhpgialamchim70%vla
mch30%chru.
Lamthucnhm1001vlamchthuc
nhm1003.
- Vngeochakhagm3bphn:Vng
eobngthp,quBngbngnha,dy
xchbngthp.
+Hnhqubngthunhthucnhm3926:
Ccsnphmkhcbngplastic.
+Xchbngthpthucnhm7315:xchv
ccbphnricaxch,bngthp
+Vngeochakhabngthpthucnhm
7326:Ccsnphmkhcbngsthoc
bngthp

Phnloihngha
- V d: Bnh Sandwich gm tht b, vi
hoc khng Format trong mt ci bnh
nh (nhm 1602), ng trong gi vi
mt xut khoai rn (nhm 2004)
- B thc phm dng nu mn
Spaghetti (m) gm mt hp m sng,
mt gi Format bo v mt gi nh
st c chua, ng trong mt hp cctng,
Spaghetti sng thuc nhm 1902
Format bo thuc nhm 0406
Nc st c chua thuc nhm 2103

Phnloihngha
- V d: B lm u gm: mt tng
in, mt ci lc, mt ci ko, mt bn
chi, mt khn mt ng trong mt ti
bng da.
. Tng in thuc nhm 8510
. Lc thuc nhm 9615
. Ko thuc nhm 8213
. Bn chi thuc nhm 9603
. Khn mt thuc nhm 6302
. Ti bng da thuc nhm 4202
Tng in em li cho sn phm c
tnh c bn ca b lm u . Do vy
sn phm c phn loi vo nhm 8510

Phnloihngha
- V d: B dng c v gm: mt thc,
mt vng tnh, mt compas, mt bt
ch v mt gi bt bi ng trong ti
nha.
. Thc thuc nhm 9017
. Vng tnh thuc nhm 9017
. Compas thuc nhm 9017
.Bt ch thuc nhm 9609
. Bt bi thuc nhm 8214
. Ti nha thuc nhm 4202

Phnloihngha
- Thngthcphmgm5hpkimloi;miloithc
phmcngringtrongmthpkimloivnh
vy s c phn loi ring r nh sau: tm (nhm
1605), Pategan (1602), Format (0406), m phn
muiming(1602)vxcxch(1601)
- Mt hp ng hai chai ru; mt chai ru Wisky v
mtchairuvang.Haichairunykhngthamn
mt yu cu c bit hoc p ng mt hot
ng do chng khng c xem nh ng b
bn l; v vy chai ru Wisky c xp vo
nhm2208,chairuvangxpvonhm2204
Nguyntcnykhngcpdngchohngha
baogmnhngthnhphncngringbit
vchockhngcxpcngvinhautrongmt
bao chung vi 1 t l c nh cho sn xut cng
nghip.Vdnhsnxutung

Phnloihngha
c.Khikhngthphnloihnghatheonhngqui
nh3av3b,thphnloihnghavonhm
hng cui cng theo s th t t trn xung ca
nhngnhmhngcnhgitngtnhau.
Tr li v d phn loi mt hng bng ti mt
mt l plastic, cn mt kia l cao su. V khng
th quyt nh phn loi mt hng ny vo
nhm 4010 hay nhm 3926 theo nguyn tc 3a,
vcngkhngthphnloitheonguyntc3b.
V vy mt hng s c phn loi theo nguyn
tc3cphnloitheonhmcuicngtheosth
ttrongnhmtngng.Theonguyntc3c,
mthngthucvdscphnloivonhm
4010

Phnloihngha
- Qui tc 4:
. Nhng hng ha khng th phn
loi theo nhng qui tc cp trn
y s c phn loi vo nhm thch
hp nht nhm ca nhng hng ha
ging hng ha cn c phn loi
nht
. Do vic xut hin hng lot sn phm
mi nn khng p dng c 3 nguyn
tc trn.
. Khi phn loi cn cn c vo tn gi,
c im, cng dng thc t ca
hng ha

Phnloihngha
- V d:Phn loi mt hng giy
nhm bt nt c chai (loi ny th
ng c dng bt c chai ru
shampane, bia)
Mt hng ny c th xp vo hai
m s:
+ 7607: Nhm l mngc chiu
dy (tr phn bi) khng qu
0,2mm;
+ 8309: Nt chai lbao thic bt
nt chai.bng kim loi thng

Phnloihngha
- Qui tc 5
a. Hp ng Camera, hp ng dng
c m nhc, dng c v, vng eo
c v cc loi bao hp tng t, cc
bao hp c to dng hay to hnh
c bit ch cha mt loi
hng ha c th hay b sn phm
c th thch hp s dng lu
di v i cng vi nhng hng ha
m cc hp c sn xut bao gi
n, s c phn loi cng vi nhng
hng ha hay sn phm k trn.

Phnloihngha
-Nguyn tc ny p dng cho cc bao b dng
sau:
+cbtrringngmtloihnghaxc
nhhocmtbhngha
+Cthcdngludi,cbnvshanthin
dngcngvihnghatrong.Nhngbaobth
ngdngbovhngha,ngkhikhng
sdnghngha
+ctrnhbyvihnghalinquan,hnghanyc
thchockhngcbaoginhmmcch
vnchuynddnghn
+Lloibaobthngcbnvihnghani
+Khngmangtnhchtcbncabhng

Phnloihngha
- V d:
+ Hp trang sc 7113
+ Bao ng my co ru in
8510
+ Bao ng nhm, bao knh ngn
9005
+ Hp v bao ng nhc c 9202
+ Bao sng - 9303

Phnloihngha
b. Nhng vt liu bao gi v nhng
thngnghnghaikmvihng
s c phn loi vi nhng hng ha
nu chng thng c dng ng gi
nhnghngha

Phnloihngha
- Qui tc 6:
m bo tnh php l, xc nh
phn loi hng ha vo cc phn nhm
ca mt nhm hng phi c thc hin
theo nhng qui nh nu trong cc ch
giicaccphnnhmnutrnvnhng
chgiicaccphnnhmlinquankhc
v theo tng trng hp phi tun theo
nhng qui nh ca cc qui tc trn
y, trong iu kin ch nhng phn
nhmcngcpmicsosnh

Phnloihngha
- Cc ch gii:
+ L nhng nh ngha v tnh
rng buc php l cng nh khun
kh php l ca tng nhm hng,
chng hay phn
+ Cung cp thng tin cho vic
phn loi hng ha, h tr vic
gii hn cc nhm sao cho trnh
c s trng lp

Phnloihngha
- Ch gii ca cc phn, chng:
+ Tin hnh lit k khng gii hn
cc c tnh in hnh
+ a ra mt danh sch cc mt hng
c gp vo mt nhm hoc mt
mc
+ Hoc theo cch loi tr, ch ra
mt s hng ha khng a vo
trong cng mt phn nhm, nhm,
chng, phn

Phnloihngha
- Cc ch gii ca phn nhm:
+ Ch r cc cng thc chung, ni
dung ca phn nhm hoc nh
ngha mt s thut ng
+ Cc nh ngha va c son tho
theo cc qui nh chung, theo TC KT.
+ Ch gii ca phn, chng cng c
th s dng cho cc phn nhm
hng, tr cc phn ca chng khng
ph hp vi ch gii ca phn nhm.
+ C th ly mt phn ni dung ca
ch gii lm mc ca nhm

Kimtraslng,trnglng
Phngphpkimtra:thcng,
kimtrachitithaytrng
im,cbhaytnh
Nukimtracchnhlchth
yucugimnh

Kimtraphmcht
Kimtraquicchphmcht
Trnhcngngh,chtlngnguynliu
Chngloi
Khi kim tra hi quan c th ly mu
kim tra ti phng th nghim, hoc c
th yu cu gim nh ti c quan gim
nh c nh nc cho php (trong hoc
ngoinc)Nuckimtranhncthhi
quancthlykimtranhnclmcs
raquytnh

Kimtraxutxhngho
Khi nim:
Xut x hng ho c hiu l
a danh ch ni sn xut, khai
thc, ch bin ra hng ho .
Giy chng nhn xut x (C/O):
L vn bn do mt c quan c
thm quyn cp cho mt l hng
xc nh xut x ca l hng

xutxhngho
ngha:
- Thhinchtlngcahngho
- Lcsxcnhquitrnh
thtchiquannhtlthusut
vhnngch
- Khngnhvtrcaqucgia
trnthtrngquct
- Cthtrthnhcngccnhtranh
huhiu

xutxhngho
CcloiC/O:
-FormA:dnhchonhngnccGSPivi
VitNam
-FormB:Sdngkhihpngyucu
-FormC:SdngtrongASEANtheoPTA
-FormD:SdngtrongASEANtheoCEPTtrong
khunkhAFTA
-FormE:SdngtrongbunbngiaASEAN
vTrungQuctrongkhunkhACFTA
-FormT:Ginhchohngdtmaybunbn
gia2ncckhpngdtmayvinhau
-FormICO:Ginhchomthngcph

Xutxhngho
Qui tc xut x theo GSP
Qui tc 1: Tiu chun xc
nh xut x hng ho
- Xut x ton b (wholly
manufactured and obtained
product)
- Xut x c thnh phn nhp
khu (product with an import
content)

Xutxhngho
- Qui tc 2: Xut x ton b
L nhng sn phm hon ton c
trng trt, khai thc, thu hoch t n
c xut khu hoc c sn xut t
nhng sn phm ni trn
Tiu chun xut x ton b c gii
thch mt cch tuyt i. Mt thnh
phn nh nht ca nguyn liu, b
phn hoc ph tng nhp khu, hoc
xut x ca chng khng xc nh
c, s lm cho sn phm hon thnh
lin quan mt tnh cht xut x ton
b

Xutxhngho
1.
2.
3.
4.
5.

Khongsnckhaithctinc
Nngsncthuhochtinc
ngvtcsinhravnuitinc
Snphmtccngvtnutrn
Ccsnphmthucdosnbnhocbttini

6. Cc sn phm thu c do nh c trn bin v hi

sndotucancnhctbin
7. Snphmcchbinhaysnxuttrntucan
ctccsnphmtrn.
8. Ccnguynliuquasdngthunhttinc,
chdngtich
9. phthitcchotngcngnghiptinc.
10. Cchnghocsnxuttccsnphmtmc
1-9

Xutxhngho
- Qui tc 3: Xut x c thnh
phn nhp khu
L nhng sn phm c sn xut ti
nc c hng u I GSP, bng ton
b hoc mt phn nguyn vt liu
nhp khu, k c nhng nguyn vt
liu khng xc nh c ngun gc
Sn phm c coi l c xut x ti
quc gia ny khi qua gia cng
ch bin y (sufficient
working and processing)

Xutxhngho

Cngvickhngthucgiacngch
bin
Boqunhnghotrongkhilukho
Lauchi,snglcphnloi,chiact
Thayibaobhayghpccl
hng
Gnnhnmc,nggi
Grpccsnphm
Grpccbphnthnhthnhphm
Gitmngvt

Xutxhngho
- Tiu chun gia cng, ch bin
- Process criterion: Cc nc EU,
Nht bn, Nauy coi gia cng y
l vic sn phm c chuyn
t hng mc thu quan ny sang
hng mc thu quan khc
- V d: G x thuc hng mc HS
44.07, Vec ni l HS 32.09 nhng
gh bnh thuc hng mc HS
73.18

Xutxhngho
- Percentage criterion:Cc nc
khc nh Canada, M, EU, Nga
v ng u li qui nh t
trng ti a hng nhp khu
c php c trong sn phm.
- V d: c: 50%, Canada: 40%,
M: 35%, EU: 40-50%.. Gi
EXW
- Nga, ng u: 50%, Nht Bn:
40-59% gi FOB

Xutxhngho
- Qui tc 4:
Qui tc tnh gp (Cummulative origin)
- Tnh gp gi tr xut x t cc nc h
ng u i tho mn cc qui nh
v xut x.
- C 2 cch cng gp:
+ Nga, ng u, Canada, New Zealand,
c cho php cng gp ton th cc n
c c hng u i
+ EU, M ch cng gp theo khu vc nh
ASEAN, CACM, ADEAN, CARICOM

Xutxhngho
- Qui tc 5: Qui tc bo tr
(Preference giving countries
content)
- Theo qui tc ny, phn nguyn
liu t nc nhp khu s c tnh
gp vo phn nguyn liu ca nc
xut khu xc nh xut x
- Cc nc EU, M, Canada, c, Nga,
ng u u p dng qui tc ny.
Nht Bn c p dng nhng hn ch

Xutxhngho
- Qui tc 6:Qui tc vn ti (i
thng, khng gia cng, ch
bin)
- Phi c vn chuyn thng
t nc XK sang nc NK
- Nu qu cnh th khng c
gia cng ch bin

Xutxhngho
- Qui tc 7:Qui tc bng
chng
(documentary
evidence)
- Phi xut trnh C/O form A
trong thi hn qui nh
- Mt s nc yu cu phi c
vn n ch sut

Xutxhngho
- Qui tc xut x theo CEPT
(Hip nh ASEAN 1995)
- Qui tc 1: Cc iu kin xc
nh xut x
- Hng c xut x thun tu
(wholly produced or obtained)
- Hng c xut x khng thun
tu (not-wholly produced or
obtained)

Xutxhngho
- Qui tc 2: Hng c xut x thun tu
L hng c sn xut, thu hoch ton b
ti nc xut khu
- Qui tc 3:Xut x khng thun tu
Hng c coi tho mn qui ch CEPT l
phi c t nht 40% hm lng xut x
t nc xut khu (tnh theo gi FOB)
- Qui tc 4: Qui tc cng gp
(cumulative rule)
- Hm lng ASEAN trong sn phm
khng t hn 40% theo gi FOB

Xutxhngho
- Qui tc 5: Qui tc vn ti trc
tip:
- Hng phi c chuyn thng t n
c
xut khu sang nc nhp khu,
hoc qu cnh qua mt nc th
ba, cng thuc ASEAN.
- Nu nc th 3 khng thuc ASEAN
th phi tho mn cc iu kin:
+ V l do a l
+ Khng mua bn, s dng ti
+ Khng gia cng ch bin

Xutxhngho
- Qui tc 6: Qui tc bao b
- C th tnh ring xt xut
x nh hng ho, hoc xt
chung vi hng
- Qui tc 7: Qui tc bng chng
- Phi xut trnh C/O form D gm
1 bn gc, 3 bn sao
- Original (violet) and duplicate,
triplicate, quadruplicate
(orange)

Xutxhngho
-

Qui tc xut x theo ACFTA:

Tiu chun xut x
Qui tc cng gp
Tiu ch c th v mt hng
Thao tc v ch bin ti thiu
Qui tc vn ti trc tip
Qui tc bng chng