hai quan the gioi

HI QUAN TH GII & CNG C QUC T V HI QUAN

T chc hi quan th gii1947: y ban Hi quan

12/ 1950: Hi ng hp tc Hi quan1994: T chc hi quan th gii

T chc hi quan th giiCc nguyn tc hot ng chnh: - Nghin cu mi vn lin quan ti vic hp tc Hi quan. - Kim tra cc kha cnh k thut cng nh cc yu t kinh t c lin quan ti h thng Hi quan xut vi cc thnh vin nhng cch thc thc t nhm t n mc ha hp v thng nht cao nht c th t c.

T chc hi quan th gii- D tho cc Cng c v cc phn b sung sa i vi nhng Cng c quc t do WCO qun l. - a ra cc khuyn ngh vi cc Chnh ph m bo vic hiu v p dng thng nht cc Cng c. - Khuyn ngh ha gii cc tranh chp lin quan n vic hiu v p dng cc Cng c -

T chc hi quan th gii- Cung cp thng tin lin quan n cc quy nh v th tc Hi quan . - H tr v thng tin v t vn ( theo sng kin ring ca WCO hoc theo ngh ca cc Chnh ph c lin quan) trong khun kh mc ch chung ca Cng c. - Hp tc vi cc t chc quc t lin chnh ph khc trong vn thuc thm quyn quy nh.

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN

1.1. Cng c Kyoto 1973 Cng c ny c thng qua ti Kyoto ngy 19/05/1973, do vy cn c tn l Cng c Kyoto 1973. C hiu lc t ngy 25/09/1974. Vit Nam gia nhp Cng c vo ngy 4/7/1997.


Cu trc Cng c gm Thn Cng c v 31 Ph lc a. Thn Cng c (19 iu) Li ni u Chng 1: Cc nh ngha Chng 2: Phm vi Cng c v kt cu cc ph lc


Chng 3: Vai tr ca Hi ng v y ban k thut thng trc Chng 4: Cc iu khon khc Chng 5: Cc iu khon cui cng

b. Ph lc Ph lc A1: Ph lc v cc th tc hi quan trc khi ng k t khai Ph lc A2: Ph lc v th tc lu kho tm thi hng ha


Ph lc A3: Ph lc v cc th tc hi quan c th p dng cho phng tin vn ti thng mi. Ph lc A4: Ph lc v cch qun l ca hi quan i vi kho hng Ph lc B1: Ph lc v th tc thng quan hng ha tiu dng trong nc

Ph lc A3: Ph lc v cc th tc hi quan c th p dng cho phng tin vn ti thng mi. Ph lc A4: Ph lc v cch qun l ca hi quan i vi kho hng Ph lc B1: Ph lc v th tc thng quan hng ha tiu dng trong nc Ph lc E1: Ph lc v th tc qu cnh hi quan


CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN Ph lc E2: Ph lc v th tc chuyn ti Ph lc E3: Ph lc v kho hi quan Ph lc E4: Ph lc v th tc han thu Ph lc E5: Ph lc v th tc tm nhp ti xut hng nguyn trng Ph lc E6: Ph lc v th tc tm nhp gia cng trong nc Ph lc E7: Ph lc v hng thay th c min thu nhp khu

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN Ph lc E8: Ph lc v th tc tm xut hng gia cng nc ngoi Ph lc F1: Ph lc v khu vc thng mi t do Ph lc F2: Ph lc v gia cng hng ha tiu dng trong nc Ph lc F3: Ph lc v cc iu kin thun li c th p dng cho khch du lch Ph lc F4: Ph lc v th tc hi quan i vi hng vn chuyn bng ng bu in.

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN Ph lc F5: Ph lc v th tc hi quan i vi cc chuyn hng khn cp Ph lc F6: Ph lc v th tc han thu nhp khu v cc loi thu khc Ph lc F7: Ph lc v vn chuyn hng ha dc b bin Ph lc G1: Ph lc v thng tin do c quan Hi quan cung cp


Ph lc G2: Ph lc v mi quan h gia c quan hi quan vi bn th ba Ph lc H1: Ph lc v khiu ni v cc vn hi quan Ph lc H2: Ph lc v cc vi phm hi quan Ph lc J1: Ph lc v vn ng dng cng ngh thng tin ca hi quan


Tham gia Cng c Kyoto nm 1973 Tham gia y : Thn Cng c v t nht 01 ph lc. Bo lu: Cc ph lc k c chun mc v khuyn ngh thc hnh R sot: 3 nm/1 ln

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN1.2.Cng c Kyoto sa i 1999

Ngh nh th sa i Cng c Kyoto 1973, do vy cn c tn l Cng c Kyoto 1973 sa i. c ban hnh vo thng 6 nm 1999. S thnh vin Cng c sa i: Vit Nam gia nhp Ngh nh th sa i thng 1/2008.


Phn 1: Thn Cng c Li ni u Chng 1: Cc nh ngha Chng 2: Phm vi iu chnh v cu trc Chng 3: Qun l cng c Chng 4: Bn tham gia Chng 5: Cc iu khon cui cng

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUANPhn 2: Ph lc tng qut Chng 1: Cc nguyn tc chung Chng 2: Cc nh ngha Chng 3: Thng quan v cc th tc hi quan khc Chng 4: Thu hi quan v thu khc A: Tnh thu, thu thu v thanh ton thu hi quan v thu khc

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN B: Np chm thu hi quan v thu khc C: Hon thu hi quan v thu khc Chng 5: Bo lnh Chng 6: Kim tra hi quan Chng 7: p dng cng ngh thng tin Chng 8: Quan h gia cc c quan hi quan vi cc bn th ba

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN Chng 9: Thng tin, quyt nh v cc quy tc do hi quan cung cp A: Thng tin p dng chung B: Thng tin c ni dung chuyn bit C: Cc quyt nh v quy tc Chng 10: Khiu ni v cc vn hi quan A: Quyn khiu ni B: Hnh thc v c s ca vic khiu ni C: Gii quyt khiu ni

CNG C QUC T V N GIN HA V HI HA HA CC TH TC HI QUAN Tham gia Cng c Kyoto 1999 Tham gia y : -Thn Cng c v -Ph lc tng qut Bo lu: Thi gian qu : cc chun mc ca ph lc chuyn . Bo lu: khuyn ngh thc hnh R sat: 5 nm/ln

CNG C QUC T H THNG HI HA V M T V M HA HNG HA

Cng c HS c WCO thng qua ti Bruxel nm 1983, v c hiu lc t ngy 1.1.1988. Sa i vo cc nm 1992, 1995, 2002 v 2007. Vit Nam ph chun tham gia C HS ngy 06/03/1998 v c hiu lc t ngy 01/01/2000.

1. Cu trc Cng c HS Gm 2 phn chnh: Thn Cng c v Ph lc 1.1. Thn Cng c Li m u v 20 iu, khon. 1.2. Ph lc ( H thng hi ha) Gm 3 b phn chnh Cc quy tc tng qut gii thch vic phn loi hng ha XNK theo HS Ch gii php l M s nhm v phn nhm.

PHN 1: NG VT SNG V CC SN PHM T NG VT ( 5 chng)1) ng vt sng

2) Tht v ph phm dng tht n c sau git m3) C v ng vt gip xc, ng vt thn mm v ng vt thy sinh khng xng sng khc

4) Sa v cc sn phm t sa; trng chim v gia cm; mt ong t nhin; sn phm n c gc ng vt, cha c chi tit hoc ghi cc chng khc 5) Nhng sn phm gc ng vt, cha chi tit hoc ghi cc chng khc

PHN II: CC SN PHM THC VT (9 chng)6) 7) 8) 9) 10) 11) 12) Cy sng v cc loi cy trng khc; c, r v cc loi tng t; cnh hoa ri v cc loi cnh l trang tr Rau v mt s loi c, thn c, r n c Qu v qu hch n c; v qu thuc chi cam qut hoc cc loi da C ph, ch, ch Paragoay v cc loi gia v Ng cc Cc sn phm xay xt; malt, tinh bt, inulin; gluten la m Ht v qu c du, cc loi ng cc, ht v qu khc; cy cng nghip hoc cy dc liu, rm, r v cy lm thc n gia sc Nha cnh kin , gm, nha cy, cc cht nha v cc chit xut t thc vt khc Nguyn liu thc vt dng tt bn; cc sn phm thc vt cha c chi tit hoc ghi ni khc

13)14)

PHN III: M V DU NG VT HOC

THC VT V CC SN PHM TCH T CHNG; M N C CH BIN; CC LOI SP NG VT HOC THC VT 15. M v du ng vt hoc thc vt v cc snphm tch t chng; m n c c ch bin; cc loi sp ng vt hoc thc vt

PHN IV: THC PHM CH BIN; UNG, RU MNH V GIM; THUC L V CC NGUYN LIU THAY TH THUC L CH BIN 16. Cc sn phm ch bin t tht, c hay ng vt gip xc, ng vt thn mm hoc ng vt thy sinh khng xng sng khc 17. ng v cc loi ko ng. 18. Ca cao v cc ch phm t ca cao 19. Ch phm t ng cc, bt, tinh bt hoc sa; cc loi bnh. 20. Ch phm t rau, qu, qu hch hoc cc phn khc ca cy 21. Ch phm n c khc 22. ung, ru v gim 23. Ph liu v ph thi t ngnh cng nghip thc phm; thc n gia sc ch bin 24. Thuc l v nguyn liu thay th thuc l ch bin

PHN V: KHONG SN ( 3 chng) 25. Mui; lu hunh; t v ; thch cao, vi v xi mng 26. Qung, x v tro 27. Nhin liu khong, du khong v cc sn phm chng ct t chng; cc cht cha bitum; cc loi sp khong cht

PHN VI: SN PHM CA NGNH CNG NGHIP HO CHT HOC CC NGNH CNG NGHIP LIN QUAN (11 chng) 28. Ha cht v c; cc hp cht v c hay hu c ca cc kim loi qu, kim loi t him, ca cc nguyn t phng x hoc ca cc cht ng v. 29. Ho cht hu c. 30. Dc phm 31. Phn bn 32. Cc chit sut lm thuc nhum hoc thuc da; tannin v cc cht dn xut ca chng; thuc nhum, thuc mu v cc cht mu khc; sn v vcni; cht gn v cc loi ma tt khc; cc loi mc.

33. Tinh du; cc cht ta nha; nc hoa, m phm hoc cc ch phm dng cho v sinh. 34. X phng, cc cht hu c hot ng b mt, cc ch phm dng git, ra, cc ch phm bi trn, cc loi sp nhn to, sp ch bin, cc ch phm dng nh bng hoc ty sch, nn v cc loi sn phm tng t, bt nho dng lm hnh mu, sp dng trong nha khoa v cc ch phm dng trong nha khoa c thnh phn c bn l thch cao. 35. Cc cht cha anbumin; cc dng tinh bt bin tnh; keo h; enzim. 36. Cht n; cc sn phm pho; dim; cc hp kim t chy, dn la; cc ch phm d chy khc. 37. Vt liu nh hoc in nh 38. Cc sn phm ho cht khc

PHN VII: PLASTIC V CC SN PHM BNG PLASTIC CAO SU V CC SN PHM BNG CAO SU ( 2 chng) 39. Plastic v cc sn phm bng plastic 40. Cao su v cc sn phm bng cao su PHN VIII: DA SNG, DA THUC, DA LNG V CC SN PHM T DA, B YN CNG, HNG DU LCH, TI XCH TAY V CC LOI CHA TNG T; CC MT HNG T RUT NG VT (TR T T RUT CON TM) ( 3 chng) 41. Da sng (tr da lng) v da thuc 42. Cc sn phm bng da thuc; b yn cng; cc mt hng du lch, ti xch v cc loi cha tng t; cc sn phm lm t rut ng vt (tr t t rut con tm) 43. Da lng v da lng nhn to; cc sn phm lm t da lng v da lng nhn to

PHN IX: G V CC MT HNG BNG G, THAN T G, LIE V CC SN PHM LM BNG LIE; CC SN PHM T RM, C GIY HOC CC VT LIU TT, BN KHC; CC SN PHM BNG LIU GAI V SONG MY (3 chng) 44. G v cc mt hng bng g; than t g 45. Lie v cc sn phm ca lie 46. Sn phm lm t rm, c giy hoc t cc loi vt liu tt, bn khc; cc sn phm bng liu gai v song my

PHN X: BT GIY T G HOC T VT LIU X SI XENLULO KHC; GIY LOI HOC CCTNG LOI (PH LIU V VN THA); GIY, CCTNG V CC SN PHM CA CHNG ( 3 chng) 47. Bt giy t g hoc t vt liu x si xenlulo khc; giy loi hoc cctng loi (ph liu v vn tha) 48. Giy v cctng; cc sn phm lm bng bt giy, bng giy hoc bng cctng 49. Sch, bo, tranh nh v cc sn phm khc ca cng nghip in; cc loi bn tho vit bng tay; nh my v s .

PHN XI: NGUYN LIU DT V SN PHM DT ( 14 chng) 50.T 51. Lng cu, lng ng vt loi mn hoc loi th; si t lng ui hoc bm nga v vi dt thoi t cc nguyn liu trn 52. Bng 53. X dt gc thc vt khc; si giy v vi dt thoi t si giy 54. Si filament nhn to 55. X, si staple nhn to 56. Mn x, pht v cc sn phm khng dt; cc loi si xe c bit; si xe, si coc (cordage), si xon thng, si cp v cc sn phm ca chng

57. Thm v cc loi hng dt tri sn khc 58. Cc loi vi dt thoi c bit; cc loi vi dt chn si vng; hng ren; thm trang tr; hng trang tr; hng thu. 59. Cc loi vi dt c ngm tm, trng, ph hoc p lp; cc mt hng dt thch hp dng trong cng nghip 60. Cc loi hng dt kim hoc mc. 61. Qun o v hng may mc ph tr, dt kim hoc mc. 62. Qun o v hng may mc ph tr, khng dt kim hoc mc 63. Cc mt hng dt hon thin khc; b vi; qun o dt c v cc loi hng dt c khc; vi vn.

64. Giy, dp, ght v cc sn phm tng t; cc b phn ca cc sn phm trn 65. M v cc vt i u khc v cc b phn ca chng 66. , d che, ba toong, gy cm tay c th chuyn thnh gh, roi gy iu khin, roi iu khin sc vt th ko v cc b phn ca cc sn phm trn. 67. Lng v v lng t ch bin, cc sn phm bng lng v hoc lng t; hoa nhn to; cc sn phm lm t tc ngi.

PHN XIII: SN PHM BNG , THCH CAO, XI MNG, AMING, MICA HOC CC VT LIU TNG T; GM; THU TINH V CC SN PHM BNG THU TINH (3 chng) 68. Sn phm lm bng , thch cao, xi mng, aming, mica v cc vt liu tng t. 69. gm, s 70. Thu tinh v cc sn phm bng thu tinh.

PHN XIV: NGC TRAI T NHIN HOC NUI CY, QU HOC BN QU, KIM LOI QU, KIM LOI C DT PH KIM LOI QU, V CC SN PHM CA CHNG; KIM HON GI; TIN KIM LOI ( 1 chng)71. Ngc trai t nhin hoc nui cy, qu hoc bn qu, kim loi qu, kim loi c dt ph kim loi qu, v cc sn phm ca chng; kim hon gi; tin kim loi

PHN XV: KIM LOI C BN V CC SN PHM BNG KIM LOI C BN 72. St v thp. 73. Cc sn phm bng st hoc thp. 74. ng v cc sn phm lm bng ng. 75. Niken v cc sn phm bng niken. 76. Nhm v cc sn phm lm bng nhm. 77. ( d phng cho tng lai). 78. Ch v cc sn phm bng ch.

79. Km v cc sn phm bng km. 80. Thic v cc sn phm bng thic. 81. Kim loi c bn khc; gm kim loi; cc sn phm ca chng 82. Dng c, ngh, dao, ko v b n lm t kim loi c bn, cc b phn ca chng. 83. Hng tp ho lm t kim loi c bn

PHN XVI:MY V CC TRANG THIT B C KH; THIT B IN; CC B PHN CA CHNG; THIT B GHI V TI TO HNH NH V M THANH TRUYN HNH, V CC B PHN V PH TNG CA CC THIT B TRN (2 chng). 84. L phn ng ht nhn; ni hi, my v trang thit b c kh; cc b phn ca chng 85. My in v thit b in v cc b phn ca chng; my ghi v ti to m thanh, my ghi v ti to hnh nh v m thnh truyn hnh; b phn v ph tng ca cc loi my trn.

PHN XVII: XE C, PHNG TIN BAY, TU THUYN V CC THIT B VN TI LIN HP (4 chng) 86. u my xe in hoc xe in, thit b chy trn ng xe la hay xe in v b phn ca chng; cc b phn c nh v ghp ni ng ray xe la hoc xe in v b phn ca chng; thit b tn hiu giao thng bng c kh (k c c in) cc loi 87. Xe c tr thit b chy trn ng xe la hoc xe in, v cc b phn v ph tng ca chng. 88. Phng tin bay, tu v tr v cc b phn ca chng. 89. Tu, thuyn v cc kt cu ni.

PHN XVIII: DNG C, THIT B V MY QUANG HC, NHIP NH, IN NH, O LNG, KIM TRA CHNH XC, Y T HOC PHU THUT; NG H C NHN V NG H THI GIAN KHC; NHC C; CC B PHN V PH TNG CA CHNG 90. Dng c, thit b v my quang hc, nhip nh, in nh, o lng, kim tra chnh xc, y t hoc phu thut; cc b phn v ph tng ca chng. 91. ng h c nhn, ng h thi gian khc v cc b phn ca chng. 92. Nhc c; cc b phn v ph tng ca chng.

PHN XIX: V KH V N; CC B PHN V PH TNG CA CHNG (1chng) 93. V kh v n; cc b phn v ph tng ca chng. PHN XX: CC MT HNG KHC ( 3chng) 94. ni tht (ging, t, bn, gh) b ging, m, khung m, nm v cc dng nhi tng t; n v b n cha c chi tit hoc ghi ni khc; bin hiu c chiu sng, bin tn c chiu sng v cc loi tng t; cc cu kin nh lp ghp. 95. chi, dng c dng cho cc tr chi v th thao; cc b phn v ph tng ca chng. 96. Cc mt hng khc.

PHN XXI: CC TC PHM NGH THUT, SU TM V C 97. Cc tc phm ngh thut su tm v c

CC NGUYN TC PHN LOI

1. Quy tc 1: Tn ca cc phn, ca chng hoc ca phn chng c a ra ch nhm mc ch tra cu.Vic phn loi hng ha phi c xc nh theo ni dung ca tng nhm v bt c ch gii ca cc phn, chng lin quan v theo cc quy tc phn loi. fv

CC NGUYN TC PHN LOI

2. Quy tc 2: (A) Mt mt hng c phn loi trong mt nhm hng th nhng mt hng dng cha hon chnh hoc cha hon thin nhng c c trng c bn ca hng ha hon chnh hoc hon thin cng thuc nhm , v ngc li.

CC NGUYN TC PHN LOI

(B) Nu mt nguyn liu, mt cht c phn loi trong mt nhm no th hn hp hay hp cht ca nguyn liu hoc cht vi nhng nguyn liu hoc cht khc cng thuc nhm . 3. Quy tc 3 : Hng ha thot nhn c th phn loi vo hai hay nhiu nhm: (A) Hng ha c phn loi vo nhm c m t c th, mang tnh c trng c bn nht

CC NGUYN TC PHN LOI

(B) Nhng hng ha hn hp bao gm nhiu nguyn liu khc nhau hoc nhng hng ha c lm t nhiu b phn cu thnh khc nhau v nhng hng ha dng b bn l: Phn loi theo nguyn liu hoc b phn cu thnh to ra c tnh c bn ca chng. (C) Khi hng ha khng th phn loi theo 3(A) hoc 3(B) th c phn loi vo nhm cui cng theo th t nh s trong s cc nhm tng ng c xem xt .

CC NGUYN TC PHN LOI

4. Quy tc 4: Hng ha khng th phn loi theo ng cc quy tc trn th c phn loi vo nhm ph hp vi loi hng ging chng nht. 6. Quy tc 6: Vic phn loi hng ha vo cc phn nhm ca mt nhm phi c xc nh ph hp theo ni dung ca tng phn nhm, cc ch gii phn nhm c lin quan vi nhng sa i v chi tit cho thch hp.

CC NGUYN TC PHN LOI

5. Quy tc 5: (A) Bao my nh, hp ng nhc c, bao sng, hp ng dng c v, hp t trang v cc loi bao hp tng t, thch hp hoc c hnh dng c bit cha hng ha hoc b hng ha xc nh c th s dng trong thi gian di v i km vi sn phm khi bn, c phn loi cng vi nhng sn phm ny.

CC NGUYN TC PHN LOI

(B) Bao b ng hng ha c phn loi cng vi hng ha khi bao b l loi thng c dng cho loi hng ha m khng c ti s dng.

CH GII PHP L(1) Ch gii loi tr: Gii hn phm vi tng Phn, Chng, Nhm v Phn nhm. Ch gii 1 Chng 1: ng vt sng 1. Chng ny bao gm tt c cc loi ng vt sng, tr: C v ng vt gip xc, ng vt thn mm v ng vt thu sinh khng xng sng khc thuc nhm 03.01, 03.06 hoc 03.07; Vi sinh vt nui cy v cc sn phm khc thuc nhm 30.02; v ng vt thuc nhm 95.08.

CH GII PHP L(2) Ch gii nh ngha: a ra gii thch c th cho ni dung ca cc m t hng ho trong tng nhm hng, phn nhm hng c th. Ch gii 2 Chng 35: Cc cht cha anbumin; cc dng tinh bt bin tnh; keo h; enzim 2. Theo mc ch ca nhm 35.05, khi nim dextrin ch cc sn phm c thnh phn tinh bt suy bin vi hm lng ng kh, coi l dextroza dng cht kh, khng qu 10%.

CH GII PHP L(3) Ch gii nh hng: Ch gii ny mang tnh cht nh hng hay hng dn phn loi mt hng ho c th. Ch gii 3 Chng 26: 3. Nhm 26.20 ch p dng i vi: Tro v cn dng trong cng nghip tch kim loi hay dng sn xut cc hp kim ho hc, tr tro v cn t qu trnh t rc thi ca th (nhm 26.21); v Tro v cn cha arsen, c cha hay khng cha kim loi, l loi dng tch arsen hoc kim loi hoc dng sn xut cc hp cht ho hc ca chng.

CH GII PHP L(4) Ch gii bao gm: Lit k mt danh sch cc hng ho c th c phn loi vo mt Nhm c th. Ch gii 2 Chng 7: Rau v mt s loi c, thn c, r n c 2. Trong cc nhm 07.09, 07.10, 07.11 v 07.12, t rau bao gm c cc loi nm, nm cc (nm c), liu, m bch hoa, b, b ng, c tm, bp ng ngt n c, qu thuc chi Capsicum hoc thuc chi Pimenta, rau th l, rau mi ty, rau ngi gim, ci xoong, kinh gii ngt.

DU PHN CCH(1). Du phy (,): Phn bit ring tng mt hng trong mt loi cc mt hng c lit k m t hng ho hoc phn bit cc tiu ch m t c s dng. V d: 02.04 Tht cu hoc d, ti, p lnh hoc ng lnh

DU PHN CCH(2) Du hai chm (:) : Sau du hai chm s l mt lot cc mt hng hoc cc tiu ch c lit k hoc sau s c chia nh thnh cc phn nhm chi tit hn. V d: 13.02 Nha v cc chit sut thc vt; cht pectic, mui ca axit pectinic, mui ca axit pectic; thch, cc cht nhy v cc cht lm c, dy khc, hoc cha ci bin, thu c t cc sn phm thc vt

DU PHN CCH- Nha v cc chit sut t thc vt: -- T thuc phin -- T cam tho -- T hoa bia -- T cy kim cc hoc r loi cy c cha cht rotenon 1302.19 -- Loi khc

DU PHN CCH(3). Du chm phy (;): Phn tch ring bit cc m t mt hng hoc cc thnh phn c lp nhau. V d: 03.06 ng vt gip xc, hoc cha bc mai, v, sng, ti, p lnh, ng lnh, sy kh, mui hoc ngm nc mui; ng vt gip xc cha bc mai, v, hp chn hoc luc chn trong nc, hoc cha p lnh, ng lnh, sy kh, mui hoc ngm nc mui; bt th, bt mn v bt vin ca ng vt gip xc, thch hp dng lm thc n cho ngi

DU PHN CCH (4). Du chm (.): Dng kt thc mt hay mt on ca mt nhm hng Trong Danh mc HS, ch m t hng ho trong nhm hng mi s dng du chm kt thc pham vi m t nhm hng . V d: 14.01 Nguyn liu thc vt ch yu dng tt bn (nh: tre, song, my, sy, liu gi, cy bc, c si, ra sch, chui hoc cc loi rm, r ng cc ty hoc nhum v v cy on).

Nhm hng 4203

M s 4203.10

M t hng ha - Hng may mc - Gng tay thng, gng tay h ngn v gng tay bao -- Loi c thit k chuyn dng cho th thao -- Loi khc

4203.21 4203.29

4203.404204 4204.00

- ph tr qun o khcSp bng da thuc hoc da tng hp dng cho my hoc dng c c kh hoc mc ch k thut khc

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