TONG OJC HAIQUAN CyC HAIQUAN THANH PH6dA NANG

S6: M /HQDNg-GSQL

V/v tra lai y kien cua DN tai Hpi nghi doi thoai HQ-DN nam 2020

CONG HOAXAHQICHUNGHIA VIETNAM Doc lap - Tur do - Hanh phiic

Da Nang, ngay thdng 01 nam 2021

Ki'nh giii: Cac doanh nghiep lam thu tuc xuat nhap khau

Ngay 12/11/2020 Cue Hai quan TP Da Nang da to chiic Hoi nghi tap huan va doi thoai Hai quan - Doanh nghiep nam 2020 voi sir tham gia cua hon 150 doanh nghiep. Lien quan den cac y kien cua doanh nghiep neu tai Hoi nghi vuot tham quyen giai quyet, Cue Hai quan TP Da Nlng da bao cao co quan co th§m quyen xem xet.

Vua qua, Tong cue Hai quan da co cong van s6 613/VP-TH ngay 31/12/2020 tra lai cac y kien cua doanh nghiep nhu neu tren, chi tiet theo phu luc dinh kem.

Vay Cue Hai quan TP Da Nang thong bao de cac doanh nghiep dirge biet, thirc hien./. (JU-—

-c

TRUONGNoi nhan:- Nhu tren;- Phong TM&CN Viet Nam - CN Da Nlng (phoi hop, thong bao doanh nghiep);- Cac Chi epe trpe thupc Cue;- Ban Website Cue (de phoi hop dang tai);- Luu: VT, GSQL(3b)

'ob

'Oi ‘ M PH

\DA NANG/;Ns Cyr:

Nguyen Htfong

t.H.C./y

QUYEN CUA CUC HAI QUAN TP DA NANG TAI HOI NGHIDOI THOAI

)ANH NGHIEP NAM 2020 DA Dl/OC TONG CUC HAI QUAN TRA LOI

eo cong van so ^ /HQDNg-GSQL ngay Op thdng 01 ndm 2021)

KIEN N€-D

<0TRA LOT CUA TONG CUC HAI QUANNOI DUNG KIEN NGHISTT

Thuc hien theo huemg dan tai cong van so 7735/TCHQ-GSQL ngay 08/12/2020 cua Tong cue Hai quan (kem theo).

Vudng mac khi thuc hien Hiep dinh EVFTA:

Nha cung cap moi dang ky ma so REX trong thang 10, vay nha cung cap co the sir dung REX trong CO text quay lai cho cac invoice co ngay to khai trude do hay khong?

01

Tong cue Hai quan da co cong van so 6464/TCHQ-GSQL ngay 05/10/2020 hirdng dan, theo do:

"Chung tit tu chung nhan xudt xic hang hoa trong truang hap nguai ban hang co try. so tai lanh tho cua nude khong phdi thdnh vien EVFTA:

- Diiu 24 Thong tu sd 11/2020/TT-BCT ngay 15/6/2020 cua Bo Cong Thuong quy dinh ve hinh thirc khai bdo, thong tin khai bdo tren chung tit tu chung nhdn xudt xic hang hoa ddi vdi hang hoa tit Lien minh chdu Au.- Diiu 3 Thong tu sd 11/2020/TT-BCT ngay 15/6/2020 quy

dinh ve nha xudt khdu, cu the: "nha xudt khdu la cd nhdn, to chicc co tru sd dqt tai Nude thdnh vien xuat khdu, xudt khdu hang hoa sang Nude thdnh vien khde, cd khd ndng

chung minh duac xudt xic da hang hoa... ’’

Vudng mac khi (hire hien Hiep dinh EVFTA:

Truong hop ngudi ban tren Invoice khong phai la nha san xuat true tiep: Hang hoa duoc nha cung cap KHS Singapore ban cho doanh nghiep, nha san xuat la KHS Germany. Hang di tu Germany ve Da Nang. Vay tren Invoice cua KHS Singapore cd the de cap CO text vdi ma so REX cua KHS Germany de hudng thu4 uu dai EVFTA duoc khong?

02

Vuong mtic khi lam thu tuc kiem tra chayen nganh:

Cong ty nhap khau nhung mat hang nam trong danh muc kiem tra nha nuac theo Thong tir 22/2018/TT-BLDTBXH. Theo quy dinh thi nliung mat hang nay do So Lao dong, thircmg binh va Xa hoi quan ly ve mat an toan lao dong. Nhung co quan true tiep kiem tra cMt luong san pham khong phai la Sa LB, TB & XH ma la mot t6 chirc chung nlian, giam dinh khac. Dieu nay lam keo dai thoi gian xtr ly ho so nhap khau cho doanh nghiep vi phai dang ky ki6m tra vai nhieu co quan:

- Buoc 1: Bang ky giay kiem tra chat luemg nha nuac vai Sa LB, TB & XH;

- Buac 2: Cung cdp gidy dang ky cho ca quan Hai quan khi ma ta khai nhap khau

- Buac 3: Bang ky chung nhan vai mot to chuc giam dinh duqc Bq Khoa hoc va Cong nghe cho phep;

- Buac 4: Sau khi nhan duqc Giay chung nhan cua to chuc giam dinh quay lai nqp ket qua cho Sa LB, TB & XH;

- Buac 5: Bed giay chung nhan chat luqng cua Sa LB, TB & XH de nqp cho ca quan Hai quan hoan tat thu tuc thong quan hang hoa.

Cong ty de nghi co’ quan Hai quan cho y kien:

- Phu trach viec kiem tra hang hoa cua Sa LB, TB & XH va to chuc giam djnh co the quy ve mot moi khong? neu Nha nuac da thira nhan ve chuc nang ve chuyen mon cua to chuc giam dinh thi co thi bo sung cho to chuc nay trach nhiem cam ket hang hoa dam bao an toan lao dong va du tieu chuan nhap khau va Giay

03

Lien quan den quy djnh kiem tra chat luqng hang hoa nhap khau duqc quy dinh tai Khoan 3 Bieu 1 Nghi dinh so 74/2018/NB-CP ngay 15/5/2018 cua Chinh phu sua d6i, b6 sung mot so dieu cua Nghi dinh so 132/2008/NB-CP ngay 31/12/2008 cua Chinh phu quy dinh chi tiet thi hanh mot so dieu cua Luat Chat luqng san pham, hang hoa, trudng hop hang hoa nhap khau thuqc danh muc kiem tra sau thong quan thi ngudi nhap khau chi can nqp ban dang ky co xac nhan ciia ca quan kiem tra cho ca quan Hai quan de duqc thong quan. Trudng hop hang hoa thuqc danh muc kiem tra trude thong quan thi ngudi nhap khau nqp ban Thong bao ket qua kiem tra nha nude ve chat luqng cho ca quan Hai quan (nhu theo phan anh cua Cong ty) de duqc thong quan.

Trinh tu, thu tuc kiem tra chat luqng hang hoa nhap khau da duqc quy djnh cu the tai Luat Chat luqng san pham, hang hoa. Lien quan den vudng mac cua Cong ty, Tong cue Hai quan (Bq Tai chinh) da co bao cao Chinh phu, theo do Chinh phu da co y kien chi dao Bq Khoa hoc va Cong nghe nghien cuu, tham muu ca che quan ly phu hop. Bo vay, de nghi Cong ty lien he Bq Khoa hoc va Cong nghe la dan vi chu tri, tham muu sua doi Luat Chit luqng san pham, hang hoa de duqc xem xet, hudng dan.

chiing nhan ciia to chiic nay co the cung cap cho ca quan Hai quan hoan tit thu tuc thong quan hang hoa luon khong?

- Truong hop Nha nuoc da giao trach nhiem kiem tra cho Bo LD, TB & XH thi cung nen yeu cau co quan nay phai co dpi ngu chuyen mon ky thuat phu trach true tiep kiem tra chat luong hang hoa. Neu hang hoa dat tieu chuan se cap giay chung nhan de doanh nghiep cung cap cho Hai quan hoan tat thu tuc thong quan.

Vuong mfic ve xudt xu va ghi nhan hang hoa xudt khdu:

Cong ty gap vudng mac trong viec ghi xuat xu tren bao bi hang hoa doi voi cac san pham duoc dong goi la bo san pham de ban le (1 bo gom 4 san pham). Trong bp san pham do co 2 mat hang dap ling xuat xu Viet Nam, 2 mat hang con lai khong dap ung xuat xu Viet Nam thi se the hien tren to khai va bao bi dong goi nhu the nao?

Kien nghi: Tach roi cac san pham trong bp san pham de khai tren to khai.Tuy nhien van dong goi thanh bp va khong khai xuat xu tren bao bi cua bp san pham do.

04

Tong cue Hai quan ghi nhan va da co cong van so 8680/BTC- TCHQ ngay 17/7/2020 tham gia y kien ve xac dinh xuat xu hang hoa xuat khau gui Bp Cong Thuong.

Vudng mac ve khai bao hang tarn nhdp, tdi xudt:

Hien nay phan mem khai bao hai quan dien tii khai bao cho hang tai xuat quay vong chi chon dupe 1 to khai tarn nhap quay vong tuemg ung. Do vay moi lan xuat hang doanh nghiep phai mo rat nhi6u to khai tai xuat, ton nhieu thoi gian cho doanh nghiep cung nhu co quan Hai quan.

Vi du nhu mat hang tarn nhap tai xuat quay vong cua doanh nghiep: Pallet nhua. Pallet go, Tui hoi, Tam xop bpc vai, Tam lot

Quy dinh hien hanh tai Nghi dinh so 59/2018/ND-CP ngay 20/4/2018 cua Chinh phu sua doi, bo sung mot so Dieu ciia Nghj dinh so 08/2015/ND-CP ngay 21/01/2015 ciia Chinh phu quy dinh chi tiet va bien phap thi hanh Luat Hai quan ve thu tuc hai quan, kiem tra, giam sat, kiem soat hai quan va Thong tu so 39/2018/TT-BTC ngay 20/4/2018 ciia Bp Tai chinh sua doi, bo sung mot so dieu tai Thong tu so 38/2015/TT-BTC ngay 25/3/2015 ciia Bp truemg Bp Tai chinh quy dinh ve thu tuc hai quan; kiem tra, giam sat hai quan; thue xuat khau, thue

05

giay, Thung carton UN... khi nhap ve nhieu dot thi DN mo nhieu to khai tarn nhap quay vong tuong ung cho tung dpt nhap hang, con khi tai xuat cung mot thoi diem va dong chung container thi doanh nghiep phai mo nhieu to khai tai xuat tuong ung cho cac mat hang do (do phan mem chi cho phep mot to khai tai xuat chon dupe mot to khai tarn nhap tuong ung).

Kien nghi: phan mem khai bao Hai quan hien tai nen co them chuc nang 1 to khai tai xuat hang quay vong co the chon dupe nhieu to khai tarn nhap quay vong tuong ung, neu dupe nhu vay thi se thuan tien rat nhieu cho doanh nghiep cung nhu co quan Hai quan (khi do DN chi can mo 1 to khai tai xuat cho nhieu to khai tarn nhap khac nhau).

nhap khau va quan ly thue doi vbi hang hoa xuat khau, nhap khau khong quy dinh 1 to khai tai xuat chi dupe khai bao cho mot to khai tarn nhap. Tuy nhien he thong hien nay chi thiet ke khai 1 to khai tarn nhap doi ung voi 1 to khai tai xuat de thanh khoan so lupng.

Do do, y kien cua doanh nghiep, Tong cue Hai quan ghi nhan de trien khai tai De an tai thiet ke He thong cong nghe thong tin nganh Hai quan.

Tong cue Hai quan ghi nhan, tiep thu y kien cua doanh nghiep.

Virang mac ve viec dong ghep hang hoa chung container:

Truong hop cac doanh nghiep nhan gia cong dupe yeu cau dong chung hang trong cont., nhung theo quy dinh hien nay phai chuyen hang ra dong tai kho CFS se phat sinh rat nhieu chi phi logistic. Co quan Hai quan nen xem xet de xuat de ho trp cho cac doanh nghiep gia cong.

06

Vubng mac cua Cong ty, tham khao cong van so 1298/GSQL- GQ1 ngay 23/4/2019 cua Cue Giam sat quan ly ve Hai quan huong dan thu tuc hai quan doi vbi hang hoa xuat khau chuyen cua khau, theo do:

Can cu thong tin hop dong van chuyen quoc te (VD: booking...), chu hang khai to khai hai quan hang hoa xuat

Vuang mac khai bao hang xuat khau co thuc hien ndi chuyen:

Cong ty xuSt hang air di nubc ngoai tai Cua khau San bay Da Nang, noi chuyen tai TP Ho Chi Minh. Khi lam thu tuc cho hang qua khu vuc giam sat tai Da Nang, dupe Hai quan san bay Da Nang hubng dan lam them mau so 32/TDCX-NK/GSQL (VAN BAN THONG BAO thay doi cang xep hang, cua khau xuat), cam

07

khau theo hirong dan tai Man so 02 Phu luc II Thong tu so 38/2015/TT-BTC dugc sira doi, bo sung tai Phu luc I Thong tu so 39/2018/TT-BTC, trong do luu y nhung chi tieu thong tin sau:

- Tieu chi "Did diem xep hang'': la cang thuc te noi hang hoa dugc xep len phuong tien van chuyen quoc te se cho hang hoa rai khoi lanh tho Viet Nam (cang xep hang, cua khau xuat). Trong trudng hpp nay la cac san bay Tan Son Nhat/ Noi Bai;

- Tieu chi " Phuong lien van chuyen du kien": ten phuong tien van chuyen quoc te se cho hang hoa rdi khoi lanh tho Viet Nam. Trong truong hop nay la may bay xuat canh;

- Tieu chi "Dia diem dich cho van chuyen bdo thue": la dia diem ma hang bay chi dinh chii hang giao hang de hang bay nhan chuyen chd den cang dich nuoc ngoai. Trong trudng hgp nay la San bay Da Nang.

Trong qua trinh thuc hien thu tuc xuat khau, neu cac thong tin neu tren khong thay doi, chu hang khong phai thuc hien khai bo sung. Trudng hop chu hang nhan dugc thong tin thay doi cac tieu chi neu tren do hang bay thong bao trudc khi hang hoa dugc xep len phuong tien van tai xuat canh thi thuc hien nhu sau:

- Trudng hap hang bay thay doi ten phuong tien van chuyen nhung khong thay doi cang xep hang, cua khau xuat: chii hang khong phai thuc hien khai bo sung, hang bay co trach nhiem thong bao cho co quan hai quan theo hudng dan tai digm a.3 khoan 2 Dieu 20 Thong tu so 38/2015/TT-BTC dugc sua doi, bo sung tai khoan 9 Dieu 1 Thong tu so

ket trong vong 5 ngay phai khai bo sung tren Dich vu cong true tuyen vi li do: Cang thuc xuat khong phai la Da Nang ma la TP Ho Chi Minh, de Hai quan cua khau TP HCM va Hang hang khong quan ly. Mau 32 dugc yeu cau kem theo tu Thang 02/2020, trudc day khong co.

Tuy nhien khi Cong ty khai bo sung Mau 32 nay thi Chi cue HQ noi dang ky to khai tir choi vi trudng hgp noi chuyen nay khong thuoc trudng hgp khai bo sung.

Trong trudng hgp tren, neu cong ty dua hang vao lam thu tuc qua khu vuc giam sat tai TP HCM thi khong phai lam mau 32. Neu lam thu tuc qua khu vuc giam sat tai Da Ndng thi khai bao to khai vdi Cang x6p hang la Da NSng trudc, kem ban cung mau 32 khi ra hang tai Da Nlng, sau do khai bao bo sung (thanh Cang xep hang: HCM) tren Dich vu cong true tuyen trong vdng 5 ngay. Trong khi cong ty khong co dieu kien de chuyen hang vao lam

r r •» ■» .thu tuc tai TP HCM va mong muon han che khai bo sung sua doi (n4u co phai thuc hien 2-5 lin/tuan) va tinh hinh hien tai cac chuyen bay true tiep di nude ngoai tir Da Nang rat it, hau het deu ndi chuydn tai TP Ha Noi hoac TP Ho Chi Minh.

Nhu vay neu cong ty vln cung cap ban goc Mau 32 cho hang di theo yeu ciu cua Hai quan San bay Da Nang nhung khong khai bd sung len Dich vu cong true tuyen thi cd anh hudng gi khong?

Kiin nghi: Doanli nghiep tiep tuc lam thu tuc tai San bay Da Nang va khong phai thuc hien mau 32 neu tren.

39/2018/TT-BTC;

- Truong hop hang bay thay doi cang xep hang, cica khdu xudt: chu hang thirc hien khai bo sung theo quy dinh tai khoan 4 Dieu 52b Thong tu so 38/2015/TT-BTC duqc sua doi, bo sung tai khoan 32 Dieu 1 Thong tu so 39/2018/TT-BTC (theo quy dinh tai diem a.3 khoan 2 Dieu 20 Thong tu so 38/2015/TT-BTC duqc sua doi, bo sung tai khoan 9 Dieu 1 Thong tu s6 39/2018/TT-BTC);

- Cue truong hop thay doi thong tin khde: chu hang thuc hien viec khai bo sung theo quy dinh tai Dieu 20 Thong tu so 38/2015/TT-BTC duqc sua doi, bo sung tai khoan 9 Dieu 1 Thong tu so 39/2018/TT-BTC.

Theo quy dinh tai Khoan 4 Dieu 32 Thong tu 22/2014/TT- BTC ngay 14/02/2014 cua Bq Tai chinh quy djnh thii tuc hai quan dien tu doi voi hang hoa xuat khau, nhap khau thuemg mai thi ccr so xet hang hoa xuat khau tai cho da xuat khau la to khai xuat khau tai cho, to khai nhap khau tai cho da thong quan. Do vay, trudng hop nay td khai xuat khau tai cho chua co td khai nhap khau tai cho doi ung thfi chua du ccr sd de xac dinh hang hoa da xuSt khau. Tuy nhien day la vu viec cu the, d6 nghi Cong ty lien he vdi co quan Hai quan, xuat trinh ho so chung tir chung minh hang hoa da duqc giao cho ngudi nhap khau nhan hang va cac chung tir khac chung minh giao dich la co that de co quan Hai quan lam co sd xem xet giai quyet.

Nam 2014 Cong ty md td khai XNK-TC cho mot so cong ty che xudt, Cong ty Foster da md td khai xuat khau TC nhung khong bidt Cong ty nhap khau da md TK NK-TC hay chua. Den thang 9/2020, Hai quan VSIP yeu cau DN phai lien he vdi Cong ty NK md td khai ddi ung, nhung DN nhap khau nay da giai the nen Hai quan VSIP yeu cau doanh nghiep phai chuyen loai hinh va phai nop thud VAT. Mong co quan hai quan de nghi TCHQ xem xet trudng hop nay.

08

Cue Giam sat quan ly ve Hai quan (Tong cue Hai quan) da co cong van so 3736/GSQL-GQ4 ngay 09/12/2020 tra Idi, theo

Trudc EVFTA doanh nghiep ky dien tu tren hoa don nhap khau, upload len VNACCS, khong can cung cap hoa dan gdc. Nay Hoa dan co phdn tu chung nhan xuat xir, vay DN co can cung cap ban

09

do:

“1. Chung tit tu chung nhdn xuat xu hang hoa:- Diiu 24 Thong tu s6 11/2020/TT-BCT ngay 15/6/2020

cua Bo Cong Thuang quy dinh Nhd xudt khdu tu chung nhdn xudt xu theo Mdu lai van khai bdo xudt xu quy dinh tai Phu luc VII ban hdnh kem theo Thong tu dan tren.

- Hinh thuc chung tit chung nhdn xudt xu hang hoa duqc quy dinh tqi Dieu 4 Thong tu so 38/2018/TT-BTC ngay 20/4/2018. Theo do, ngu&i khai hdi quan nop ban chinh chung tic tu chung nhdn xudt xu cho co quan hdi quan.

2. Thai diem nop vd hinh thicc chicng tic chung nhdn xudt xu hang hoa doi vai hang hoa nhdp khdu dp dung trong giai doqn dich viem duang ho hdp cap gdy ra b&i virus Corona duqc quy dinh tqi Dieu 3 vd Dieu 4 Thong tu so 47/2020/TT-BTC ngay 27/5/2020 cua Bo Tai chinh. ”

goc cho ca quan hai quan khong? Neu can thi DN co the cung cap ban scan truac de ca quan hai quan thong quan va bo sung ban goc sau duqc khong?

CUC MAI QUAN THANH PHO BA NANGPHONG QUAN LY RUI RO

S6: CC /QLRRV/v bao cao ket qua ap dung tieu chi phan luong kiem tra thuc te doi vdi mat hang g6

nhap khau tu Trung Quoc

CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Ty do - Hanh phuc

Da Nang, n gay, I-I I hang 01 ndm 2021

Kinh giri:- Chi cue Hai quan cira khau Gang Da Nang;- Chi cue Hai quan cua khau San bay quoc te Da Nang;- Chi cue Hai quan KCN Hoa Khanh - Lien Chieu;- Chi cue Hai quan quan ly hang Dau tir, Gia cong;

Thuc hien noi dung cong van so 13/DTCBL-D1 ngay 06/01/2021 cua Cue Dieu tra chong buon lau ve vice bao cao ket qua ap dung tieu chi phan lu6ng kiem tra thuc te doi voi mat hang go nhap khau tu Trung Quoc, Phong Quan ly mi ro kinh de nghi cac Chi cue thuc hien bao cao theo cac noi dung sau:

1. Thong ke so luong to khai da chuyen luong kiem tra ho so, kiem tra thuc te doi voi hang hoa nhap khau tu Trung Quoc khai bao la go dan va van boc (theo tieu chi dirge quy dinh tai cong van 769/DTCBL-D1, ngay 26/7/2019 cua Cue Dieu tra chong buon lau, cong van so 122/QLRR-P3 ngay 09/8/2019 cua Cue Quan ly nii ro). Ket qua xu ly vi pham (neu co).

Thai diem bao cao: Tu ngay 08/8/2019 den het ngay 31/12/2020.2. Cho y kien ve viec co tiep tuc thuc hien phan luong kiem tra thuc te,

kiem tra ho so doi voi mat hang go dan, van boc dirge nhap khau tu Trung Qu6c lam thu tuc hai quan tai Chi cue theo tieu chi phan luong neu tren hay khong?

Chi cue gui bao cao ve phong Quan ly nii ro truoc ngay 27/01/2020 de tong hop bao cao Tong cue hai quan dung quy dinh (file mem xu ly qua Cloud office cho dong chi Phung Quyet Thing).

Tran trong!

KT. TRUONG PHONG PHO TRUONG PHONG

Noi nhan:- Nhu tren;- Lanh dao Cue;- Luu: VT, QLRR.

\(A

Tran Thj Thanh Hien