Kho ngoi quan ( 22 Ngh nh 154/2005/N-CP) - Kho ngoi quan l khu vc kho, bi c ngn cch vi khu vc xung quanh tm lu gi, bo qun hoc thc hin cc dch v i vi hng ho t nc ngoi hoc t trong nc a vo kho theo hp ng thu kho ngoi quan c k gia ch kho ngoi quan v ch hng.

Trn Th Ngc Duy*

Trn Th Ngc Duy

Kho ngoi quan (22 Ngh nh 154/2005/N-CP) Kho ngoi quan c php thnh lp cc khu vc sau:a) Cng bin quc t, cng hng khng dn dng quc t, ca khu ng st v ng b quc t l u mi giao lu hng ho gia Vit Nam vi nc ngoi, c iu kin thun li cho vic vn chuyn hng ho xut khu, nhp khu;b) Khu cng nghip, khu cng ngh cao, khu ch xut, khu kinh t c bit khc.

Trn Th Ngc Duy*

Trn Th Ngc Duy

Kho ngoi quan (22 Ngh nh 154/2005/N-CP) iu kin thnh lp kho ngoi quan:- Doanh nghip c chc nng kinh doanh kho bi, giao nhn hng ho xut khu, nhp khu ghi trong giy chng nhn ng k kinh doanh;Kho, bi c ngn cch vi khu vc xung quanh bng h thng tng ro, p ng yu cu kim tra, gim st thng xuyn ca c quan hi quan;- C c s vt cht k thut, phng tin vn chuyn ph hp yu cu lu gi, bo qun hng ho v kim tra, gim st ca c quan hi quan.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Hng ho, phng tin vn ti ra, vo hoc lu gi, bo qun trong kho ngoi quan phi lm th tc hi quan, chu s kim tra, gim st ca c quan hi quan.- Tng cc trng Tng cc Hi quan ra quyt nh thnh lp kho ngoi quan.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Cc dch v c thc hin trong kho ngoi quan (iu 23 N 154) Ch hng ho gi kho ngoi quan trc tip thc hin hoc u quyn cho ch kho ngoi quan thc hin cc dch v sau i vi hng ho gi kho ngoi quan:1. Gia c, chia gi, ng gi bao b; phn loi phm cp hng ho, bo dng hng ho.2. Lm th tc hi quan i vi hng ha a ra, a vo kho ngoi quan.3. Vn chuyn hng ho t ca khu vo kho ngoi quan, t kho ngoi quan ra ca khu, t kho ngoi quan ny sang kho ngoi quan khc.4. Chuyn quyn s hu hng ho

Trn Th Ngc Duy*

Trn Th Ngc Duy

Hp ng thu kho ngoi quan (iu 24 N 154) Hp ng thu kho ngoi quan do ch kho ngoi quan v ch hng tho thun theo quy nh ca php lut. Hp ng thu kho ngoi quan phi quy nh r tn hng ho, chng loi hng ho, khi lng hng ho, cht lng hng ho, thi hn thu kho, cc dch v quy nh ti iu 23 Ngh nh ny nu ch hng c yu cu, trch nhim ca cc bn k hp ng thu kho ngoi quan.

Trn Th Ngc Duy*

Trn Th Ngc Duy

Hp ng thu kho ngoi quan (iu 24 N 154) Thi hn hp ng thu kho ngoi quan khng qu 365 (ba trm su mi lm) ngy, k t ngy hng ha c gi vo kho. Ch kho ngoi quan c trch nhim thng bo bng vn bn cho hi quan kho ngoi quan bit trc khi hp ng thu kho ht hn. Trng hp ch hng c n ngh, c s ng bng vn bn ca Cc trng Hi quan th thi hn hp ng thu kho c gia hn thm khng qu 180 (mt trm tm mi) ngy, k t ngy hp ng thu kho ht hn.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Hp ng thu kho ngoi quan (iu 24 N 154) Qu thi hn 90 (chn mi) ngy, k t ngy ht hn hp ng m ch hng khng k hp ng gia hn hoc khng a hng ra khi kho ngoi quan th Cc Hi quan t chc thanh l hng ho gi kho ngoi quan theo quy nh ca php lut.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Trong thi hn hp ng thu kho ngoi quan, nu ch hng c vn bn t b hng ho gi kho ngoi quan th Cc Hi quan t chc thanh l hng ho .- Vic thanh l hng ho gi kho ngoi quan c tin hnh theo quy nh ca php lut. Tin thu c t thanh l hng ho c np vo ngn sch nh nc sau khi tr chi ph lu kho, cc chi ph khc lin quan n vic thanh l hng ho theo quy nh ca php lut.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Trong trng hp mun tiu hu nhng l hng v, h hng, gim phm cht hoc qu thi hn s dng pht sinh trong qu trnh lu kho, ch kho ngoi quan phi c vn bn tha thun vi ch hng hoc i din hp php ca ch hng v vic ng tiu hu hng ho. Vn bn tho thun c gi cho Cc Hi quan ni c kho ngoi quan. Th tc tiu hy hng ho thc hin theo quy nh ca php lut (iu 25 N 154)

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Hng ha a vo kho ngoi quan (iu s 25 - N 154)1. Hng ha t nc ngoi a vo kho ngoi quan gm: a) Hng ha ca ch hng nc ngoi cha k hp ng bn hng cho doanh nghip Vit Nam; b) Hng ha ca doanh nghip Vit Nam nhp khu t nc ngoi ch a vo th trng trong nc, cha phi np thu nhp khu; c) Hng ha t nc ngoi qu cnh, lu kho ti Vit Nam ch xut khu sang nc th ba.

Trn Th Ngc Duy*

Trn Th Ngc Duy

d) Hng ho c a vo ni a gia cng, ti ch ( 55 TT 194)e) My mc, thit b ca nh thu nc ngoi a vo ni a thi cng hoc ca doanh nghip thu thc hin hp ng gia cng, khi kt thc hp ng ti xut v gi kho ngoi quan c a vo ni a thc hin hp ng thu tip theo. ( 55 TT 194)

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Hng ha a vo kho ngoi quan (iu s 25 - N 154)2. Hng ha t ni a Vit Nam a vo kho ngoi quan bao gm:a) Hng ha xut khu lm xong th tc hi quan ch xut khu;b) Hng ha ht thi hn tm nhp phi ti xut;c) Hng ha do c quan nh nc c thm quyn buc ti xut khu.d) Hng ha t kho ngoi quan c a vo ni a gia cng ti ch, sau a tr li kho ngoi quan theo ch nh ca nc ngoi ( 55 - TT 194)

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Th tc hi quan i vi hng ho t nc ngoi vo kho ngoi quan (iu 55 TT 194) 1. H s np cho Hi quan kho ngoi quan bao gm:+ T khai hng ho nhp/xut kho ngoi quan+ Hp ng thu kho ngoi quan ng k vi c quan hi quan (c xc nhn v ng du ca ch kho ngoi quan) Trng hp ch hng ng thi l ch kho ngoi quan th khng yu cu phi c hp ng thu kho ngoi quan+ Giy u quyn nhn hng (nu cha c u quyn trong hp ng thu kho ngoi quan)

Trn Th Ngc Duy*

Trn Th Ngc Duy

+ Vn n hoc cc chng t vn ti khc c gi tr tng ng + Bn k chi tit hng hoTrn Th Ngc Duy*

Trn Th Ngc Duy

- Th tc hi quan i vi hng ho t nc ngoi vo kho ngoi quan (iu 55 TT 194) 2. Th tc hi quan - Hai bn k hp ng thu kho ngoi quan, sau bo cho hi quan bit bng cch a hp ng ra cho hi quan, sau , hi quan s k xc nhn vo hp ng v tr li cho DN. DN ng k t khai hng ho nhp kho ngoi quan bng cch: in ton b nhng thng tin cn thit vo t khai hng nhp, xut kho ngoi quan v em nhng chng t theo quy nh trong b h s cp trn n chi cc hi quan qun l kho ngoi quan.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Sau , DN a hng vo kho ngoi quan. - Hi quan kho ngoi quan i chiu s container, s nim phong i vi hng ho nguyn container; s kin, k m hiu kin i vi hng ng kin vi b chng t, nu ph hp v tnh trng nim phong, bao b cn nguyn vn th lm th tc nhp kho; nu pht hin ch hng c du hiu vi phm php lut v hi quan th phi kim tra thc t hng ho.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Cng chc hi quan gim st hng nhp kho ngoi quan k xc nhn hng ho nhp kho vo t khai hng ho nhp/xut kho ngoi quan, nhp my theo di hng ho nhp/xut kho.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Th tc hi quan a hng t kho ngoi quan vo ni a (iu 55 TT 194) Trn Th Ngc Duy*

Trn Th Ngc Duy

Th tc hi quan i vi hng ho t ni a a vo kho ngoi quan (iu 55 TT 194) 1. H s hi quan:- T khai hng ho nhp/xut kho ngoi quan: 02 bn chnh; - Hp ng thu kho ngoi quan ng k vi c quan hi quan: 01 bn sao c xc nhn v ng du ca ch kho ngoi quan; Trng hp ch hng ng thi l ch kho ngoi quan th khng yu cu phi c hp ng thu kho ngoi quan.Giy u quyn gi hng (nu cha c u quyn trong hp ng thu kho ngoi quan)

Trn Th Ngc Duy*

Trn Th Ngc Duy

- T khai hng ho xut khu theo tng loi hnh tng ng, km bn k chi tit (nu c)- Quyt nh buc ti xut ca c quan c thm quyn (i vi trng hp buc ti xut): 01 bn sao.

Trn Th Ngc Duy*

Trn Th Ngc Duy

2. Th tc hi quan

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Th tc hi quan i vi hng ho t kho ngoi quan a ra nc ngoi (iu 55 TT 194) 1. H s hi quan gm: - T khai hng ho nhp, xut kho ngoi quan: np 01 bn chnh- T khai hng ho xut khu (tr hng ho t nc ngoi a vo kho ngoi quan)- Giy u quyn xut hng (nu khng ghi trong hp ng thu kho ngoi quan) - Phiu xut kho theo mu quy nh ca B Ti chnh: 01 bn chnh.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Th tc vn chuyn hng ho t kho ngoi quan ny sang kho ngoi quan khc trn lnh th Vit Nam (iu 55 TT 194) a) Ch hng hoc i din hp php ca ch hng phi c n gi Cc Hi quan tnh, thnh ph (ni c kho ngoi quan ang cha hng) gii quyt. b) Th tc hi quan a hng ho t kho ngoi quan ny sang kho ngoi quan khc p dng th tc i vi hng chuyn ca khu. c) Thi gian ca hp ng thu kho ngoi quan c tnh t ngy hng ho c a vo kho ngoi quan u tin.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Qun l hi quan i vi hng ho chuyn quyn s hu trong kho ngoi quan (iu 55 TT 194) Sau khi chuyn quyn s hu hng ho, ch hng ho (ch c) hoc ch kho ngoi quan (nu c u quyn) np cho Chi cc Hi quan qun l kho ngoi quan nhng chng t sau:

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Vn bn thng bo v vic chuyn quyn s hu hng ho ang gi kho ngoi quan t ch hng c sang ch hng mi (thng bo phi c cc ni dung ch yu: tn, a ch ngi chuyn quyn s hu hng ho; tn, a ch ngi nhn quyn s hu hng ho; tn, lng hng ho chuyn quyn s hu; s, ngy, thng, nm t khai nhp, xut kho ngoi quan; ngy, thng, nm chuyn quyn s hu);

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Hp ng mua bn hng ho gia ch hng mi v ch hng c ca l hng gi kho ngoi quan;- Hp ng thu kho ngoi quan ca ch hng mi.- Thi hn hng ho gi kho ngoi quan c tnh k t ngy hng ho a vo kho ngoi quan theo hp ng thu kho k gia ch kho ngoi quan v ch hng c.

Trn Th Ngc Duy*

Trn Th Ngc Duy

- Chi cc Hi quan qun l kho ngoi quan lu cc chng t nu trn cng vi h s nhp kho ngoi quan ca l hng theo di v thanh khon hng ho nhp, xut kho ngoi quan.

Trn Th Ngc Duy*

Trn Th Ngc Duy

***Ti sao khng xut i m a vo kho ngoi quan lm g??????**