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B<) TAI CHiNH
TONG eve HAI QUAN
S6: 3609 /TCHQ-VNACCS
V/\' huOng dn thµc hin Th6ng tu
22 / 2014 / TT - BTC
C(>NG HOA XA H(li CHU NGHIA Vlf;T N AM
Di)c lp - T\f do - Hnh phtic
Ha M?i, ngay 04 thang 4 niim 2014
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Kinh giri: C11c Hai guan cac tinh, thimh phb.
TriSn khai Thong tu 22 / 2014 / TT - BTC ngay 14/2/2014 cila B(l Tai chinh (Thong tu 22) guy djnh thil l\IC hai guan din tir dbi v6i hang h6a xuftt khiu, nhp khiu thuang m?i, dS tranh vu6ng mic gay ach tic hang h6a t?i cira khiu,
T6ng C\IC Hai guan hu6ng dAn C\I th m(lt sb n(li dung nhu sau:
. TruiYng hqp khai sai cac chi tieu thong tin guy djnh t?i ctiSm 3 Ph11 l\lc II ban hanh kem thea Thong tu 22, khi phat hin khai sai, dS lam ti€p thil t\lc hai guan ha?c sira n(li dung khai sai, nguiYi khai hai guan phai khai l ?i tiY khai m&i v&i n(li dung da duqc chinh sira dbng thiYi th\Tc hi n hiiy tiY khai sai. Thu t11c huy tiY khai thea guy djnh t?i khaan 2 DiSu 12 Thong tu 22.
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Dbi v&i hang h6a xuftt khiu, nhp khiu duqc phep chuySn cira khiu thea guy djnh t?i Dibu 18 Nghj djnh 154 / 2005 / QD - TCHQ , nguiYi khai hai guan th\fc hi n khai baa v chuySn kSt hqp thea ma la?i hinh tuang (mg guy djnh t?i cong van 3283 / TCHQ - GSQL ngay 31/3/2014.
TruiYng hqp hang boa xu:l.t khiu duqc sir d\IIlg Ma t?m cua Chi c11c Hai guan nai mo ta khai dS khai ma dja dim luu kha hang chiY thong guan d\f kiSn
thea hu6ng dftn t?i diSm b m11c 1 cong van 3925 / BTC - TCHQ ngay 28/3/2014 cila B(l Tai chinh va truiYng hqp hang h6a nhp khiu ma ma la?i hinh sir d\lng khon(\ duqc ph p khai baa v chuy.ln kSt h9)J ha(ic dja diSm dkh cha vn chuyen baa thue chua duqc CO guan hill guan cap ma: thii t\IC chuyen cira khau th\TC hi n biing phuang thirc thu cong. Giam sat hai guan dbi v&i cac truiYng hqp hang h6a xuit khiu, nh?p khiiu chuySn cira khiiu neu tren th \Tc hi n thea guy djnh t?i Dibu 61 Thong tu 128 / 2013 / TT - BTC ngay 10/9/2013 cila B(l Tai chinh.
EJ6i v&i hang h6a kinh daanh t?m nhp - tai xuiit, nguiri khai hai guan da lam thii l\IC hai guan t?m nh?p thea guy dinh t?i Thong tu 196 / 2012 / TT - BTC ngay 15111 / 2012 ha(ic Thong tu 128 / 201 3 / TT - BTC ngay 10/9/2013 cua B(l Tai chinh, khi tai xuiit hang h6a t?i chi c11c hai quan nai da chuyn sang th\Tc hi n thii t\IC hai quan tren H th6ng VNACCS thea Thong tu 22 thi thii l\IC tai xu:it hang h6a nguiYi khai hai quan phai th\fc hin thu t\lc hai quan thea phuang phap thu cong (sir d11ng tiY khai giiy).
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EJ6i v&i cac ta khai hai guan thu(lc cac la?i hinh guy dinh t?i DiSu l Thong tu 22, da dang ky lam thu l\IC hai quan tren H thbng E-Custams tru&c thiYi dim chi C\IC hai quan nai dang ky tiY khai chuyn sang th\Tc hin thii l\IC hai quan tren H th6ng VNACCS nhtrng chua hoim tit cac bu&c thu t11c hai guan thi
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viln thµc hi n ti.\p cac buc'rc thu t11c hai quan tren H th6ng E-Customs cho dSn khi hoan tit.
86i vc'ri truimg hqp m(\t lo hang xwlt khiiu, nhij.p khiiu t?i ch6 c6 thu l:\IC xuiit khiiu t?i ch6 thµc hi n theo Thong tu l 96 / 2012fTT - BTC trong khi thu l:\IC nhp khiiu t?i chil thµc hin theo Thong tu 22 va nguqc l?i, trinh tµ thu we thu l\IC thµc hi n nhu sau: thu t\)c xuftt khiiu t?i ch6 ti.\n hanh truc'rc, thu t\)c nh?p khi\u t?i ch6 ti.\n hanh sau d6ng th / Ji chua thµc hin vi c c?p nh?t thong tin khc'ri hanh va thong tin d.\n dich cua lo hang vao H th6ng.
Bil thµc hi n diilm b m11c 1 cong van s6 3925 / BTC - TCHQ ngay 28/3/2014 vil vi c tlj.p kSt hang h6a xuftt khi\u cua B9 Tai chinh, cac dcm vi hai quan tra ciru thong tin vil vi c "doanh nghi p da thanh l?p, ho?t d(\ng san xuftt kinh doanh tren 365 ngay; khong c6 vi ph?m phap lu?t 6 mire trbn thuS; c6 kim ng?ch xuftt khi\u niim 2013 tren 2 tri u USO" tren H th6ng E-Customs.
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Cac truimg hqp kiilm tra thvc tS hang h6a l?i cira khi\u theo huc'rng diln t?i cong van 3303 / TCHQ - GSQL ngay 3113 / 2014 cua T6ng C\JC Hai quan duqc thµc hi n khi Thong tu 22 c6 hi u lvc. Thu t11c kiilm tra thvc tS hang h6a l?i cira khi\u tren H th6ng VNACCS dbi vc'ri cac truimg hqp nay nhu sau:
Trach nhi m ctia Chi C\JC Hai quan noi dang ky ta khai:
a 1) Thvc hi n thti l:\IC kibm tra hb so hai quan, theo quy djnh t?i Thong tu 22 / 2014 / TT - BTC va QuySt dinh 988 / QB - TCHQ ngay 28/3/2014 ctia T6ng c11c H<li quan;
a2) L?p 02 PhiSu dil nghj kibm tra thvc tS hang h6a theo Miiu s6 9 Ph\1 1\lc kem theo Quybt djnh 988 / QE & gt ;-TCHQ va fax ngay cho Chi C\IC Hai quan cira khiiu noi thvc hin kiSm tra thvc tS hang h6a;
a3) L?p 02 PhiSu ghi kSt quit kibm tra theo mliu HQ / 2012 - PGKQKT quy
djnh l?i Thong tu 15 / 2012 / TT - BTC ngay 8/2/2012 cua B(\ Tai chinh, Chi C\IC truimg Chi C\JC Hai quan noi dang ky ta khai ky, ghi ro h9 ten ten, dong dilu chi C\JC t?i lieu chi "Y kiSn cua Liinh d?o Chi C\lc";
a4) Niem phong hh so giao cho ngu / Ji khai hai quan chuyen dbn Chi C\lC Hai quan cua khfru bao gilm: 01 ban in Ta khai hang h6a xuftt khiiufTa khai
hang h6a nh?p khiiu (thong bao kSt qua phin luilng) c6 xac nh?n biog dAu giap lai cua Chi C\JC Hai quan noi dang ky ta khai; 01 b9 cac chirng di kem ta khai 6
d?ng sao y bim chinh; 01 Phi Su dil nghj kibm tra thvc tS hang h6a; 02 Phibu ghi kSt qua kibm tra;
a5) Thvc hin cac cong vic sau khi c6 kbt qua ki.im tra hang h6a do Chi C\JC Hiti quan cira khiiu chuyiln dSn gbm:
a5 .1) C?p nht kst qua kiilm tra thvc tS hang hoa vao H thbng VNACCS / VCIS va thvc hi n tiSp cac thu l\lc theo quy dinh;
a5.2) Xu ly vi ph?m (nSu co).
b. Tr<ich nhi m cU.a Chi cµc H<ii quan clra khu:
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b 1) Tiilp nhitn h6 sa tir Chi C\JC Hai quan nai dang ky tiY khai hiti quan giri tc\i, thµc hi n kiSm tra hang h6a theo hinh thuc, mile di) kiSm tra vii cite ghi chu (nSu c6) ghi nh(ln tren PhiSu di; nghi ki.im tra thµc t hang h6a;
b2) Tren ca s& kt qua kiSm tra thµc t hang h6a, thµc hin d:iy du cac ni)i dung guy djnh t?i Phiin II Phiilu ghi kilt qua kiSm tra (02 ban); l(lp bien ban vi ph9m (nilu c6);
b3) TruiYng hgp hang h6a xulit khfru, nh(lp khiiu duqc thong quan vii thui)c din min thuil hoc khong chju thuil hay c6 sb til;n thuil phai ni)p bAng khong:
b3.1 ) Sao 01 ban Ta khai hang h6a xulit khfru / Ta khai hang h6a nh(lp khliu (trir thong tin chi tiSt tirng dong hang), cong chuc duqc giao nhim V\I xac nhitn, ky, dong di\u cong chuc t9i g6c tren cimg ben phai ctia ban sao ta khai, tra nguai khai hai quan dS thay thil cha ban in ta khai hai quan neu t?i diSm a I , khoan 2, Bi/;u 31 Thong tu 22 / 2014 / TT - BTC ngay 14/2/2014 ctia Bi) Tai chinh;
b3.2) Cho phep nguai khai hai quan dua hang qua khu vµc giilm sat hai quan theo guy djnh sau khi da thµc hin cac cong vic neu t?i diem b, khoan 2, f)i/;u 31 Thong tu 22 / 2014 / TT - BTC ngay 14/2/2014 ctia B(\ Tai chinh.
b4) Niem phong hii sa giao cha nguai khai hai quan chuy.in tra Chi C\JC Hai quan nai dang ky ta khai, baa glim: 01 PhiSu ghi kilt quit kiSm tra; 01 Bien ban vi ph?m (nSu c6) dling thiJi fax ngay PhiSu ghi kilt qua kiSm tra, Bien ban vi ph?m (nSu c6) diln Chi C\JC Hiti quan nai dang ky tiY khai;
b5) Luu hii sa baa gc\m: 01 ban in Ta khai hitng h6a xui\t khliu / Ta khai hang h6a nh(lp kh:iu (thong baa kSt qua phan Iuling) c6 xac nh(ln biing dliu giap lai cua Chi C\JC Hai quan nai dang ky tiY khai; 01 bi) cac ch(rng di kem tiY khai & d?ng sao y ban chinh; 01 Phiilu di; nghj kiSm tra thµc til hang h6a; 01 Phiilu ghi kilt qua ki/;m tra; 01 Bien ban vi ph9m (nilu c6).
Tbng C\JC Hai quan thong baa di; cac dan vi biilt vii thµc hi n./.Ji---
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Nui nlrq.n:
- NhlI tren;
- Lm.: VT, VNACCS (05b).