Bo TAI cHiNTH coNG HOA XA HQI CHU NGHIA 'VIT NAM DOc lap - Tu. do - Hph phut

S6: 106/2016/TT-BTC Ha NOi, ngay 29 thong 6 nam 2016

THONG TI'

Hui'ing clan thii tic hai quan doi vai hoot Ong xuAt, nhlap xang dAtt, nguyen lieu do phq the xfing dim va hoot Ong pha the chuyen doi chting loaf xfing

SO TAI CHINH ILNH BR-VT dau tai Kho ngoai quan xang dau

Can dr Luat Thud xucit khdu, thud nhap khau so 45/2005/QH11 ngay 14 thong 06 nam 2005;

Can cif Luat Quail 1.) thud so 78/2006/QH10 ngay 29 timing 11 nam 2006; Luat st:ra doi, bo sung mot so dieu dca Luat qucinlj thug so 21/2012/QH13 ‘ngay 20 thcing I I nam 2012; Luat sera doi, bo sung mot dieu cita cac Luat ye thug so 71/2014/QH13 ngay 26 thong 11 nam 2014;

Can de Luat Thurmg mai so 36/2005/QH11 ngay 14 thong 6 nam 2005;

Can cu Luat Chat an phcim hang hoa so' 05/2007/QH12 ngay 21 thong 12 nam 2007;

Can dr Nghi Binh so 08/2015/ND-CP ngay 21 thcing 01 nam 2015 ceta Chinh phit quy dinh chi tidt bin phcip thi hanh Luat Hai quan ye thz:t lye hai quan, kiem tra, giam sat, kiem soot hai quan;

Can de Nghi dinh so 12/2015/ND-CP ngay 12 thong 2 nam 2015 cita Chinh phl:t quy dinh chi tiet thi hanh Luat sera dal, bo sung mot so dieu cz:ta cac Luat ye thug va tha doi, bo sung mot so Dieu cita cac Nghi dinh ve thud;

Can de Nghi dinh so 87/2010/ND-CP ngay 13 thong 8 nam 2010 cita Chinh phit quy dinh chi tiet thi hanh mot so Dieu cita Luat thud xuat khau, thud nhap khau;

Can de Nghi dinh so 83/2014/ND-CP ngay 03 thong 9 nam 2014 cua Chinh phu ye kinh doanh xang dau;

Can dr Nghi dinh so 83/2013/ND-CP ngay 22 thong 7 nam 2013 clia Chinh phet guy dinh chi tiet thi hanh mot so dieu cua Luat quan thug va Luat seta cloi, 1)6 sung mot so dieu cita Luat qucin lyy thug;

Can cu Nghi dinh 187/2013/ND-CP ngay 20/11/2013 cfta Chinh pin?' quy dinh chi tiet thi hanh Luat Thwong mai ye hoot clOng mua ban hang hoa quoc to va cac hoot Ong dai ly mua, ban, gia tong va qua canh hang hoa vc'ri nu.ac ngoai;

Al S81 DEN Ngray: J146.

Can tit Luat Hai quan sof 54/2014/QH13 ngay 23 thong 6 nam 2014; Chuyen

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Can cti. Nghi dinh so 215/2013/ND-CP ngay 23 thong 12 nom 2013 cila Chinh phis quy dinh chic nang, nhiem vu, quyen hgn va co. cau to chicc clia BO Tai chinh;

Theo cid nghi czia TOng cyc truang Tang clic Hai quan,

, BO truang BO rai chinh ban hanh Thong tohuang donthuu tic hai quan clOi vai hogt Ong xuat, nhOp xang dclu, nguyen lieu cle pha che xang dau; hogt clOng pha che, chuyen cloi chimg loci xang dau tai kho ngogi quan xang dciu.

CHUtiNG I

QUY DINT! CHUNG

Dieu 1. Pham vi dieu chinh

ThOng ttr nay quy dinh thu tic hai quan doi voi hoat dOng xuat, nhap xang dau, nguyen lieu de ton chira, pha che xang dau va hoat dOng pha che, chuyen doi chimg loai xang dau tai kho ngoai quan xang dau.

Dieu 2. DOi tuvng fip dung

1. Thtrang nhan dau mOi theo quy dinh tai Nghi dinh so 83/2014/ND-CP ngay 03 thang 9 nom 2014 tha Chinh pith ye kinh doanh xang dau va thuang nhan nu& ngoai (sau day goi la chi hang).

2. Cong ty kinh doanh kho ngoai quan xang dau (sau day goi la chi kho); 3. Thtrang nhan kinh doanh dich vu giam dinh.

4. Ca quan Hai quan, cong chic hai quan;

5. Ca quan quan ly nha nuot ve do luong, chdt lugng va ca quan nha nuoc, to chic, ca nhan khac có lien quan;

Dieu 3. Quy dinh ve chuyen dOi chiing loci va pha che xang dau trong kho ngoai quan xang clan

1. Chuyen doi chimg loai xang dau (sau day goi la chuyen loaf xang dL)

X'ang dau chira trong kho ngoai quan xang d&su (sau day goi la kho) chi dugc chuyen loci de xuat kho dua ra nuot ngoai theo,yeu cau chi' hang teen ca sac hop dong mua ban hoac hop d6ng dich vu chuyen loai de dua ra nuac ngoai, cu the:

a) Chi dugc chuyen loai xang dAu tuong 1mg voi so chimg loai phi hop vai tang hop dong mua ban hoac hop Tong dich vu chuyen loai de dua ra nudec ngoai; va

b) Hop ding mua ban hoac hop d6ng dich vi chuyetn loai de dua ra nu& ngoai quy dinh r'6 so luvng, chAng loai, noi nhan hang la cang, dia diem Or mreic ngoai; va

c) Xang dau dal chuyen loai dua ra ntroc ngoai khOng dugc tai nhap, chuyen tieu thu not dia.

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2. Pha che xang dau:

a) Viec pha che xang dau &roc thgc hien bang hinh thirc:

a.1) barn dr cac ban be khac nhau vao chung mot ban, be;

a.2) dugc pha the tren tuyen iing;

a.3) cac hinh thuc pha che khac (neu co).

b) Chu kho co trach nhiem luu trig va xuat trinh cho Chi cuc Hai quan quan 1.Sr kho khi dugc yeu cau day du cac so lieu ve so luting, chung loai cac nguyen lieu, phu gia, thanh pham dau vao khi pha che cithg nhu cac so lieu ve so luting, chimg loai, chat luting, tS, le hao but cua cac nguyen lieu, thanh pham la san pham cua qua trinh pha che va chiu trach nhiem tru&c phap luat ve chat lucmg cua nguyen lieu, phu gia va thanh pham truck, sau qua trinh pha che va ti le hao but trong qua trinh pha ch.&

Dieu 4. Mi)t so quy dinh cu the

1. D6i viec barn xang dau, nguyen lieu nhap, xuat kho:

Xang dau, nguyen lieu chi &rot, xuat, nhap kho sau khi da hoan thanh Bang 14, khai nhap kho, khai bao xuat kho, va chiu su giam sat cua ca quan Hai quan theo quy dinh. Chu kho dugc barn xang dau, nguyen lieu theo quy dinh duoi day:

a) Tren ca so. hop clang thue kho vori chil hang (truemg hgp chil hang clang then la chil kho thi khong yeu can hop clang thue kho), chu kho barn xang dau, nguyen lieu tir phuang tien van chuyen xang dau, nguyen lieu vao bon, be thuCic kho.

Trueng hop barn xang dau, nguyen lieu vao ban, be da chira xang nguyen lieu, chu kho phai dam bao ding chung loai, ding chat luting vad xang dau, nguyen lieu clang chua trong bon, be do va chu kho chiu trach nhiem ve chimg loai, chat luting.

b) Cong chirc hai quan can c-Cr vao chimg thu giam dinh xang dau de quan 15T kho, bon be cua kho, khoi luting xang dau nhap, xuat kho.

Truong hop chu kho c6 ban be lien hoan va c6 he thong may tinh kiem soar viec born xang dau, nguyen lieu da dap ling quy dinh tai khoan 20 Dieu 4 Thong to so 69/2016/TT-BTC ngay 06 thang 05 nam 2016 cua Bo truong Bo Tai chinh quy dinh thu tuc hai quan doi v6i xang dau, h6a chat, khi xuat khau, nhap khau, tam nhap tai xuat, chuyen khau, qua canh; nguyen lieu nhap khau de san xuat va pha che hoc gia,cong xuat khau xang dau, khi; dau,tho xuat khau, nhap khau; hang h6a xuat khau, nhap khau phuc vu hog clang dau khi (sau day goi la Thong to so 69/2016/TT-BTC) thi chu kho thong bao viec barn xang dau, nguy8n lieu cho ca quan hai quan (bao gam cac th6ng tin ve dia diem, thed gian, khoi luting barn) va ca quan hai quan can cu vao so lieu cua h8 thong may tinh de giam sat quan1S, kho, ban be cua kho, khoi luting xang dau xuat, nhap kho.

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c) Chi cuc truong Chi cuc HAi quan quan 1$, kho can cir tinh hinh thuc to giam sat quyet dinh hinh th*c giam sat phi]. hop.

2. Thai han luu giu, bao quan xang dL, nguyen lieu tai kho phai phu hgp vei hop dong thus kho, hop (long pha che hoAc hcyp dung chuyen loaf va tuan thit not dung quy dinh tai Dieu 61 LuAt Hai quan nam 2014, Dieu 84 Nghi dinh se; 08/2015/ND-CP ngay 21/01/2015 cua Chinh ph* quy dinh chi ti6t va bien phap thi hanh Luat Hai quan ve thit tuc hai quan, kiem tra, giam sat hai quan (sau day g9i IA Nghi dinh so 08/2015/ND-CP).

3. GiAy Thong bao kiem tra nha nuac ve chAt lugng:

Yang au, nguyen lieu xuat kho dua vao not clic thuc danh mvc hang hoa phai kiem tra nha nuac ve chat lugng, thucmg nhan nOp cho co quan Hai quan ban chinh giay Thong bao ket qua kiem tra truac khi thong quan hang how,

Trubng hgp ap dung co che mot cita qu6c gia, ca quan quan 13'T chuyen nganh giri giay ThOng bao ket qua kiem tra clued clang dien tit thong qua Cong thong tin mot cua quoc gia, nguai khai hai quan Ichong phai nOp khi lam thu tvc hal quan.

4. Xac dinh khilugng,chtimg loai xang dau, nguyen lieu va xang dAu sau , pha che, chuyen loai nhap, xuat kho:

a) rang dL, nguyen lieu nhap kho; xang au sau pha che, chuyen loai phai dugc giam dinh kh6i lugng, chimg loai. Chu kho hoAc chii hang thuc hien Bang 14, giam dinh va nOp gidy chimg nhan cho ca quan Hai quan trong thai han 8 gi6 (ke tit khi ket that born xang dau, nguyen lieu vac, bon, be hoac ket thuc hot dOng pha che, chuyen 100).

Chi cuc Hai quan quan 1$, kho xac nhan qua khu vac giam sat theo chimg thu giam girth khilugng, chung loai xang dau, nguyen lieu da nhap, xuat kho ten He thong hoc tren to. khai hai quan theo mau HQ/2015/NK tai Phu lac IV ban hanh kern Thong to 38/2015/TT-BTC ngay 25/3/2015 dm BO truang Be Tai chinh quy dinh ve thit tic hai 9uan; hem tra giam sat hai quan; thue,xuat khdu, thus nhap Ichdu va quan 1ST thus doi voi hang hoa xuat khau, nhap Ichau (sau day goi là Thong to so 38/2015/TT-BTC).

5. ID& voi xang au, xang au sau pha che, chuyen loai xuat kho dugc ldy ra tit bon, be thi viec giam dinh ve khoi thing loaf va kiem tra nha nuac ve chat lugng (neu co) là viec giam dinh, kiem tra cho ca 16 hang xuat; IchOng yeu cau phai giam dinh va kiem tra xang dau rieng le cho tirng phuong tin van tai xang dau cita lo hang da giam dinh va kiem tra.

6. Ldy mL xang dau, nguyen lieu nhap kho va xang dau sau pha che, chuyen loai xuat kho (neu c6):

Chii hang, chit kho co trach nhiem ldy xang au, nguyen nhap kho, xang dau sau pha che, chuyen loai xuat kho. Viec lay rnau dugc that hien dual su giam sat cua cong chic Hai quan va dugc niem phong theo quy dinh.

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7. Ty le hao but d6i voi boat dng nhap, xuat, pha che, chuyen loai, bao quan, ton till xang dau trong kho dugc xac dinh can ca. vao chang thu giam dinh caa Thuong than kinh doanh dich vu giam dinh. Twang hop xang dau nhap khau tieu thy nei dia thi ty le hao but can ca vao cac quy dinh hien hanh cua Be Cong thtrang.

,8. Tnrac khi tien hanh pha che, chuyen loai xang dau, chit kho phai thong bao bang van ban cho Chi cuc Hai quan quan 15T kho truac 8 gie( lam viec.

CHU'ONG II

QUY DINH CI,T THE

Dieu 5. Thu tuc hai quan veri xang dAu, nguyen lieu tir ntrerc ngoai nh;ap kho ngoai quan xang dau

1. He so. hai quan:

a) TO khai hang boa nhap khau theo cac chi tieu thong tin tai Phu luo II va khai van chuyen ket hop theo quy dinh tai diem a khan 2 Dieu 51 Th8ng tu. so 38/2015/TT-BTC;

Truang hop thirrc hien ten to khai hai quan giay theo quy dinh tai khoan 2 Dieu 25 Nghi dinh so 08/2015/ND-CP, nguai khai hai quan khai va nt)p 02 ban chinh ter khai hang hoa nhap khau theo mau HQ/2015/NK Phu luc IV ban hanh kern Thong tu so 38/2015/TT-BTC.

b) Van tai don hoac cac chirng tir van tai,khac co tri tuang duong theo quy dinh phap luat (trir hang hod nhap khau qua caa khau bien gio7 dung be): Nep 01 ban chup;

c) Hop deng thue kho: XuAt trinh cho co quan Hai quan khi dugc yeu cau;

Trueng hop cha hang deng thei la cha kho thi khong yeu cL hop deng thue kho. Thai han giri kho ap dung nhu dei voi truong hop c6 hop dong thue kho va dugc tinh tir ngay ca quan hai quan xac nhan hang hea da qua khu vt.rc giam sat ten He thong.

TruOng hop chit kho thay mat cha hang thIrc hien khai bao hai quan thi chit kho phai la daily lam thil tuc hai quan theo quy dinh.

d) Chimg thu giam dinh khi luting, chimg loai,: Nep 01 ban chinh trong thei gian 8 giO lam viec ke khi ket thac barn xang dau, nguyen lieu tir phucmg tien van tai xang dau, nguyen lieu vac) ben, be chaa tai kho.

2. Trach nhiem dm Chi cuc Hai quan quan 1S, kho:

a) Thgc hien theo quy dinh tai diem b lchoan 1 Dieu 91 Thong tu se 38/2015/TT-BTC;

b) Cap nhat thong tin den dich caa lo hang nhap kho tren He thong;

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c) Vao ngay lam viec thir hai cua thing tiep theo, Chi cuc Hai quan quan 1S, kho có trach nhiem bao cao Cuc Hai quan tinh/thanh phO ye xang dau, nguyen lieu nhap kho (theo Mau BC01-XDVRK Phu luc dinh kern Thong tu nay).

3. Trach nhiem cua Cuc Hai quan tinh/thanh phO:

Mai qui, vao ngay 05 thing dau tien cua quy tiep theo, Cue Hai quan tinh/thanh pho can cir bao cao xang dau, nguyen lieu nhap kho cua Chi cuc Hai quan quan 1ST kho tong hop bao cao Tong cuc Hai quan ve xang dau, nguyen lieu nhap kho thuiic dia ban quan 1ST (theo Mau BC01-XDVRK Phu luc dinh kern Thong tu nay).

4. Trach nhiem dm chit kho, chit hang:

a) Khai toy khai hang boa nhap Ichdu, n'ep, hru giu cac chimg to lien quan theo quy dinh tai Ichoan 1 Dieu nay;

b) Thuc hien giam dinh khi luting, chimg loai lo hang thong qua thuang nhan kinh doanh dich vu giam dinh;

c) Dam bao nguyen trong xang dau, nguyen lieu dr nu6c ngoai nhap kho chira trong bon b8 trong then gian chop thong bao k8t qua giam dinh;

d) Vao ngay lam viec dau tien cua thing tiep theo, chit kho tong hgp bao cao Chi cue Hai quan quan 15, kho ve xang dau, nguyen lieu nhap kho (theo Mau BCO2-XDVRK Phu luc dinh kern Thong tu nay);

d) Cap nhat thong tin xang dau nhap kho vao phan mem quan 1ST hang hem nhap, xud't kho cua chit kho va giri den Chi cuc Hai quan quan 15/ kho.

5. Xang dau, nguyen lieu to nuoc ngoai dua vao kho ngoai quan xang dau khong yhai nop thud nhap khan, thud tieu thu dac biet, thud bao ve moi trueing va thud gia tri gia fang.

Dieu 6. Thii tuc hai quan doi vofri veri ling clan, nguyen lieu tir nOi dia nh4p kho ngoai quan xang dau.

1. H6 sa hai quan:

a) Hgp dOng thud kho: Xudt trinh cho cu quan Hai quan khi dugc yeu cau;

Truang hgp chit hang ding thai la chit kho thi khong yeu cau hgp citing thud kho. Thai han gtiri kho dp dung nhu dOi voi throng hgp có hgp dOng thud kho va dugc tinh to ngay co quan hai quan xac nhan hang hoa d'a qua khu vut giam sat tren He thong.

Trueng hgp chit kho thay mat chit hang thuc hien khai bao hai quan thi chit kho phai la dai l$T lam thil tuc hai quan theo quy dinh.

b) Chimg thu giam dinh ve khi luting, chung loai: N'clp 01 ban chinh;

c) Quyet dinh buOc tai xudt cua ca quan co thdm quyen (dai \Ted truZyng hgp buOc tai xudt): N'cip 01 ban chup có dong ddu xac nhan cua cua chit hang hoc nguei dugc chit hang fly quyen.

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2. Trach nhiem dm Chi cuc Hai quan quan ly kho:

a) Thuc hien quy dinh tai diem b khoan 2 DiL 91 Thong tu so 38/2015/TT-BTC;

b) Xac nhan "hang da dugc dua vao kho" tren to khai hai quan gidy (trtromg hop khai tren to khai hai quan gidy);

c) Vao ngay lam viec thu hai cua thong tip theo, Chi cuc Hai squan quan ly kho c6 trach nhiem bao cao Cuc Hai quan tinh/thanh pho ve xang dau, nguyen lieu tir nOi dia nh4p kho (theo ML BC01-XDVRK Phu luc dinh kern Thong tu nay).

3. Trach nhiem cua chit kho, chit hang:

a) Thuc hien theo quy dinh tai diem a khoan 2 DiL 91 ThOng tu so 38/2015/TT-BTC;

b) NOp, ltru gift ht) sa theo quy dinh tai khoan 1 DiL nay;

c) Thuc hien giam dinh IchOi luting, chfmg loai 18 hang thong qua thucmg nhan kinh doanh dich vu giam dinh;

d) Dam bao nguyen tang xang ddu, nguyen lieu tir not dia dua vao kho chlra trong bon be trong thin gian chor thong bao ket qua giam dinh;

d) Vao ngay lam viec dau tien cua thong tip theo, chit kho tong hop bao cao Chi cuc Hai quan quan VT kho ye xang dau, nguyen lieu xuat kho (theo Mau BCO2-XDVRK Phu luc dinh kern Thong tu nay);

e) Cap nh4t th8ng tin xang ddu nhap kho vao phdn mem quan VT hang h6a nhap, xuat kho cua chit kho va gfri den Chi clic Hai quan quan ly kho.

4. Xang ddu, nguyen lieu tir not dia dua vao kho ngoai quan xang cldu phai nop thue xuat Ichau nhu doi v6i hang h6a xuat Ichau ra nuOc ngoai.

Dieu 7. Thii tyc hai quan d i veri chuyen loaf gang dAu trong kho ngoai quan fang dAu.

1. H6 sa hai quan:

a) Van ban de nghi dugc chuy6n loai 'Ong cldu va phuang an chuy'n loai (trong do neu ro xang dau du hen chuyen loai thuOc to khai nao, VT do chuyen loai, so luting du kien chuyen loai): NOp 01 ban chinh;

b) Hop dtmg mua ban hoac hop clang dich vu chuyL loai xang dau theo quy dinh tai khoan 1 Dieu 3 Thong tu nay: NOp 01 ban chup c6 dong dau xac nh4n cua chit kho;

c) Chung thu giam dinh v6' khoi luting, chfmg loai cua xang dau du kin chuyen loai: NOp 01 ban chinh;

d) Bang ke xang ddu sau chuyen loai (theo Mau BK01-XDSCL Phu luc dinh kern Thong tu nay): NOp 02 ban chinh.

2. Trach nhiem cfra Chi cuc Hai quan quan ly kho: 7

a) Sau khi nhlari ha so pith hop vii quy dinh tai diem a khoan 1 Dieu nay, Chi cuc Hai quan quan ly kho xac n13.4n ten Bang ke xang dau sau chuyen loai, tra chu kho 01 ban chinh, ltru co quan Hai quan 01 ban chinh;

b) Giam sat, dam bao xang dau sau chuyen loai phai duoc xuAt kho de dua ra nuac ngoai;

c) Vao ngay lam yiec thir hai cua thang tiep theo, Chi cue Hai quan quan 15, kho bao cao Cuc Hai quan tinh/thanh phi ye xang dau sau chuyen loai tai kho (theo ML BC03-XDCL Phu luc dinh kem Thong to nay).

3. Trach nhiem cua Cuc Hai quan tinh/thanh phis):

Moi qui, yao ngay 05 thang dau tien cua qu$, tiep theo, Cuc Hai quan tinh/thanh pho can dr bao cao xang dau sau chuyen loai cila Chi clic Hai quan tong hop bao cao T8ng cuc Hai quan ye xang dau chuyen loai tai kho trong dia ban guar-11S/ (theo ML BC03-XDCL Phu luc dinh kern Thong to nay).

4. Trach nhiem cfra chu kho:

a) NOp ha so theo quy dinh tai khoan 1 DiL nay;

b) Thuc hien giam dinh khi lugng, chimg loai 18 hang thong qua thuong nhan kinh doanh dich vu giam dinh;

c) Xang dAu sau chuyen loai phai &roc xudt kho dua ra nu& ngoai theo dung thei han tai hop (long mua ban hoc hop &Ong dich vu chuyen loai;

d) Vao ngay lam \dee cua thang tiep theo, chu kho tang hop bao cao CM cuc Hai quan quan ly kho ye xang dau sau chuyen loai tai kho (theo Mau BC03- XDCL Phu luc dinh kern Thong to nay).

Dieu 8. Thii ttic hai quan dei pha che xang clan trong kho ngoai quan fang dAu.

1. Ha sa nip hai quan:

a) Tnrecc khi tien hanh pha che:

a.1) GiAy chung,nhan dang 141 ca pha che xang NOp 01 ban chup có xac nh4n dong dau cua chu Icho,

a.2) Van ban a nghi &roc pha che xang dAu va phucmg an pha che: 1■14 01 ban chinh;

a3) TZ:( khai nh4p kho cua xang dau du kien pha che: N8p 01 ban chup có dong dau xac nhan cua chU hang ho4c nguZri dugc chit hang uy quyen;

a.4) Hop dong thue dich vu pha che (dOi y6i twang hop thue dich vu pha die): N8p 01 ban chup co xac nhAn ya thing ddu cna chu kho;

a.5) Chung thu giam dinh ve khldi luting, chUng loai ctia xang dL, nguyen lieu la dAu yap dm qua trinh pha che:M8p 01 ban chup tix ban chinh co dong dAu xac nhdn cua thtrang nhan.

b) Sau khi tien hanh pha che: 8

b.1) Clymg thu giam dinh ve khai luting, chi:Mg loai va chat luting cua san phAm xang dau sau pha che: Nap 01 ban chinh;

b.2) Bang ke xang dau sau pha che (theo ML BK02-XDPC Phu luc dinh kem Thong tu nay): Nap 02 ban chinh;

b.3) Bang dinh mac xang dau sau pha che (theo Mau BDMXDPC Phu luc dinh kern Thong tu nay): Nap 02 ban chinh.

2. Trach nhiem cila Chi cue Hai quan quan1Sikho:

a) Sau khi nhan ho sa phu hop voi quy dinh tai diem a khoan 1 Dieu nay, l'anh dao Chi cue Hai quan quan 1S, kho cho phep den hanh pha che va quyet dinh hinh thirc giam sat phi' hop;

b) Cong chic hai quan giam sat viec pha the xang dau, tong hop thong ke so lieu, theo doi xang dau, nguyen lieu dAu vao dm qua trinh pha che va xang dau sau pha ch.&

c) Ket thiic qua trinh pha che, xac nhan ten Bang ke xang dau sau pha the quy dinh tai diem b2 khoan 1 Dieu nay, tra chu kho 01. ban chinh, luu ca quan Hai quan 01 ban chinh;

d) Vao ngay lam viec thir hai cua than tiep theo, CM cuc Hai quan quan 1S, kho bao cao Cuc Hai quan tinh/thanh pho ve xang &Au sau pha che tai kho (theo ML BC04-XDPC Phu luc dinh kern Th8ng tu nay).

3. Trach nhiem &la Cuc Hai quan tinh/thanh pha:

Moi q4, vao ngay 05 thong dau tien cua quy tiep theo, Cuc Hai quan tinh, thanh ph8 can cif bao cao xang dau sau pha che dm Chi cue Hai quan quan 15/ kho tong hop bao cao Tong cue Hai quan ve xang dau pha che tai kho (theo ML BC04-XDPC Phu luc dinh kern Thong tu nay).

4. Trach nhiem cua chu kho:

a) N8p ha sa theo quy dinh tai khoan 1 Dieu nay;

b) Dam bao nguyen trong xang dL, nguyen lieu nhap kho chua trong ban be chira xang dau, nguyen lieu du hen pha che va xang dau sau pha che trong tho.i gian ch6. th8ng bao ket qua giam dinh;

c) San phAm xang dau sau pha che &roc sir dung lam nguyen lieu flap tuc pha the, chu kho chiu trach nhiem hoan toan ve chat luting truerc, sau qua trinh pha che, ti le hao but trong qua trinh pha che va nap bo sung ban sao ba ho sa da pha che doi voi phan san pham &roc sir dung lam nguyen lieu pha che;

d) Vao ngay lam viec dau tien cua than; tiep theo, chu kho tang hop bao cao Chi cue Hai quan quan 1ST kho ye xang dau sau pha che tai kho (theo Mau BC04-XDPC Phu luc dinh kern Thong tu nay);

d) Chu kho có trach nhiemsluu trit day va xuat trinh cho Chi cue Hai quan quan 1ST kho khi throe yeu cau day du cac so lieu ve so luting, chimg loai cac nguyen lieu, phu gia, thanh pham dau vao khi pha che ding nhu cac so lieu

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ve so luorng, chimg loai, chat luting, tS, le hao but cua cac nguyen lieu, thanh pham IA san pham dm qua truth pha

Dieu 9. Thii tuc hai quan xang clAu, nguyen lieu va 'tang dAu sau khi pha che, chuyen loaf tir kho ngo#i quan 'Lang dAu dira ra 'mere ngoii.

1. HO soy hai quan:

a) Phieu xuat kho do chfi kho lap theo quy dinh ve phip luat ke toan, trong do co ghi cu the 'Ong dau xuat kho cua timg tot khai nhap kho: N6p 01 ban chup;

b) Chimg thu giam dinh ve khai luting, chimg loai: mot loai 01 ban chinh;

2. Trach nhiem dm Chi cuc Hai quan quail 1ST kho:

a) Thvc hien theo quy dinh tai b khoan 3 Dieu 91 Thong tu so 38/2015/TT-BTC;

b) Xa'ng dau, nguyen lieu a phache, chuyen loai cua mOt Ian nhap kho dugc dua ra khoi kho ngoai quan mot lan hoac nhieu lan. Thu tuc hai quan doi

truong hop nay thvc hien theo quy dinh tai diem b, diem c khoan 2 Dieu 93 Thong tu so 38/2015/TT-BTC;

c) Vao ngay lam viec thir hai cua thing tiep theo, Chi cuc HAi quan quail 1ST kho bao cao Cuc HAi quan tinh/thanh phO ye 'Ong dau xuat kho (theo Mau BC01-XDVRK Phu luc dinh kem Thong tu nay).

3. Trach nhiem cua Cvc HAi quan tinh/thanh pha:

Moi quy, vao ngAy 05 thing dau tien cua quy tiep theo, Cvc Hai quan tinh, thanh phO can dr bao cao cua Chi cuc Hai quan quan 1y kho tong hop, bao cao Tong cuc HAi quan ye xang dau xuat kho (theo Mau BC01-XDVRK Phu luc dinh kern Thong tu nay).

4. Trach nhiem cua chu kho:

a) Trotting hop chu kho thay mat chfi hang thvc hien khai bao hai quan thi chu kho phai là dai 15r khai thue hai quan theo quy dinh;

b) N6p ha sot hai quan theo quy dinh tai khoan 1 Dieu nay;

c) Thvc hien giam dinh khai luting, chimg loai 18 hang thong qua thuong nhan kinh doanh dich vu giam dinh;

d) VA9 ngay lam viec dau tien cua thing tiep theo, chu kho tang hop bao cao Chi clic HAi quan quan ly kho ye xang dau xuat kho (theo Mau BCO2- XDVRK Phu luc dinh kern Thong tu nay);

d) Cap nhat thong tin xang dau xuat kho vac, phan mem quan 1ST hang h6a nhap, xuat kho cua chu kho ya giri den Chi cuc Hai quan quan1571cho.

5. Xing dau sau khi pha che trong kho khi xuat Ichau san pham ra nu6c ngoai 'thong phai n6p thue xuat Ichau.

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Dieu 10. Thu tuc hai quan doi vOi fang dau, nguyen lieu va xang dAu sau khi pha che tir kho ngoai quan xang dAu lira vao not dia, cac khu phi thug quan.

1. Thuc hien theo quy dinh tai digm a, digm b khoan 4 Digu 91 Thong to so 38/2015/TT-BTC.

a) BO ha so. nhap khdu xang dau (thuc hien pha chg hoac khong thuc hien pha che) tir kho vao not dia khong phai nOp van don hoac chimg tir van tai.

a;1) Truang hop thuong nhan lam tuc,lan dau tai Chi cue Hai quan thi ncp Giay phep kinh doanh khau, nhap khau xang dau do BO Thuang mai cap: 01 ban chup co dung dau xac nhan cua doanh nghiep;

a.2.) Ban4 han mire nhap khdu xang ddu tai thigu hang nam do BO, Cong Thuang cap (doi xang dau nhap khau): NOp 01 ban chup c6 dung dau xac nhan cua doanh nghiep vao thai diem clang V to khai dau tien hang narn;

a.3) Hoa don thuong mai: thuc hien theo quy dinh tai digm c lchoan 2 Digu 7 Thong to so 69/2016/TT-BTC.

b) Ngtrai khai hai quan thuc hien thin tuc nhap khdu xang ddu, nguyen lieu va )(sang dau sau pha che theo quy dinh doi vai timg loai hinh tucmg ung, sau do chit kho thuc hien thit tuc xuat kho.

2. Xang &du pha chg, sau do chuygn tieuthu not dia phai co chAt luting dap Ung quy chuan ky- thuat quoc gia va tieu chuan cong bo ap dung.

3. Ttuang hop xang dau, nguyen lieu va xang dd'u sau , phachg trong kho thit tuc nhap khau vao nOi dia nhieu lan thi hoso. hai quan vai timg lan

nhap lchdu duck chap nhan bO chimg dr ban sao gom ban Ice chi tiet hang h8a, giay chimg nhan xuat xir c6 dung dau xac nhan dm Chi cue Hai quan quan ly kho, ban chinh cua cac chimg tir do Chi cue Hai quan quail lTIcho km.

4. Nguoi khai hai quan nOpdil thug theo quy, dinh d6i \Teri xang ddu, nguyen va xang dau sau pha che xuat kho nhap khau vao not dia tai Chi cue Hai quan noi thuong nhan co he thong kho chira xang dau trong not dia.

Truimg hop xang ddu sau khi pha chg trong kho da sir dung toan bo nguyen lieu c6 nguon goc trong nuac thi khi nhap khau san pham sau pha che vao not dia Viet Nam lchOng phai nOp thug nhap khau.

Tnr6ng hop xang, ddu sau khi pha chg trong kho c6 sir dung tan Ix) nguyen lieu nhap khau tir mac ngoai thi khi nhap khau san pham sau pha che vao thi twang not dia Viet Nam phai nOp cac loai thug nhu doi voi xang dau nhap khan tir nuac ngoai vao Vi't Nam.

Truthig hop sir dung mot phdn nguyen lieu nhap khan tir nuac ngoai kgt hop vai nguyen lieu trong nuac de pha che trong kho, khi nhap khau san pham sau,pha,che vao truang not dia, so thug phai nOp can dr vao luting, mire thug suat dm mat hang nhap khau vao not dia Viet Nam; tri gia hai quan tinh

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ten phan nguyen lieu nhap Ichau tix nu& ngoai cau thanh trong san phAm sau pha the nhap Ichau vao nOi dia Vi8t Nam.

Trueng hop 'thong xac dinh dugc tri gia hai cjuan dai von phan nguyen lieu có nguan goc nhap khan thi ca ctuan hai quan an dinh thue dai yen phan nguyen lieu có nguan gac nhap Ichau cau thanh trong san pham sau pha the theo quy dinh phap luat ye quan 1S/ thue va phap luat ye tri gia hai quan.

• A • Vi8e xac dinh thue suat thue nhap khan uu dai hoac thue nhap khau uu dai dac bit dugc thuc hi8‘n theo quy dinh cua phap luat ve thue xuat khau, thue nhap Ich'au hien hanh.

5. Thii tuc van chuyen xang dau, nguyen li'8u to kho den Chi cue Hai quan ncri long ky ter khai nhap Ichau:

a) 'Thuc hi8n theo quy dinh tai Ichoan 2 Dieu 51 Thong tu so 38/2015/17- BTC;

b) Truerng hgp He thong chua ho trg,vi8c khai bao chuyen lchau: Doanh nghi8p có don de nghi chuyen xang dau, nguy8n lieu, xang d'Au sau pha the tai kho nhap khAu vao nOi dia (theo mau so 22-CKHH/GSQL Phu luc V ban hanh kem theo Thong tu so 38/2015/TT-BTC),

c) Twang hgp xang dau dugc giam dinh ve khai luting, chimg loaf khi xep hang len phucmg tin van chuyen tai kho va sau do dugc chuyen den Chi cuc Hai quan non lam thu tuc hal quan nhap vao n0i dia, lai dugc giam dinh ve chimg loai va khi luting tnxac khi dugc thong quan (Chi cuc hai quan non lam thin tuc nhap Ichau ghi vao phan thong bao chi thi hai quan cua ter khai tren H8 thong: dugc giam dinh ve chimg loci va so luting lai truac khi dugc thong quan) thi khong phai them phong. Chi cuc Hai quan quan 1ST kho, Chi cuc Hai quan non hoan thanh thu tuc hai quan nhap vao nOi dia can dr vao ket qua giam dinh de lap bien ban ban giao va lam thii tuc hai quan, thucmg nhan kinh doanh dich vu giam anti chin trach rihi8m ve ket qua giam dinh.

d) Vao ngay lam vi8.c thir hai cua thong tiep theo,, Chi cuc Hai quan quan 1Sr kho bao cao,Cvc Hai quan tinh/thanh phO xang dau, nguyen va xang dau sau pha the tir kho dua vao non dia, cac khu phi thue quan (theo Mau BC01- XDVRK Phu luc dinh kem Thong tu nay).

e) Trach nhi8'm cua Cuc Hai quan tinh/thanh ph&

Moi quy, vao ngay 05 thong dau tien cua quy tiep theo, Cyc Hai quan tinh/thanh pho can dr bao cao dm Chi cuc Hai quan quan 1ST kho tong hgp, bao cao Tang cuc Hai quan ve xang dau, nguyen li8u va xang dau sau khi pha the to kho dua vao nOi dia, cac khu phi thue quan (theo Mau BC01-XD'VRK Phu luc dinh kern Thong tu nay).

g) Trach nhi'8m cua chil kho, chit hang

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g.1) Giam dinh khi luting 18 hang th8ng qua throng nhan kinh doanh dich vu giarn dinh. L8 hang nhap khdu truck khi thong quan phai có gidy dang icsr kiem tra nha nuoc ye chat luting;

g.2) Chu hang ke khai va nOp &ay du cac loaf thus va le phi theo quy dinh;

g.3) Vao ngay lam viec dau tien cua thang tip theo, chit kho tong hop bao cao Chi clic Hai quan quan 1ST kho ye xang dau, nguyen lieu va xang dau sau pha the (theo ML BCO2-XDVRK Phu luc dinh kern Thong tu nay);

g.4) Cap nhat thong tin xang du,xudt kho vao phan mem quan 1ST hang hoa nhap, xuat kho kho va giri den Chi clic Hai quan quart 1ST kho.

6. Tnrang hop hang hoa trong kho ban cho thuang nhan nuac ngoai va da giao hang qua lan can tau tai cang cua kho sau do khach hang mroc,ngoai tiep tic giao ngay cho mot doanh nghiep Viet Nam tai chinh con tau da xep hang tai carig cita kho de nhap vao not dia thi thvc hien thii tuc nhap khau theo quy dinh tai Mix 1 Chuang II Th6ng tu so 69/2016/TT-BTC.

7. Khai bao tri gia hai quan d6i vai xang dau tir kho dua vao not dia.

a) Truemg h9p mua ban hang hem có digu kien giao hang tai kho va doanh nghiep chi ng minh dugc tri gia khai bao la tucmg &rang thi khai bao nhu sau:

al) Khai o "digu kien gia boa don" la CFR, dng thei tai o "chi tiet khai tri gia" khai digu kien giao hang thuc to FOB va giai trinh r'6 1ST do gia FOB = CFR;

a2) O "tong tri gia boa don" nhap tong gia tri tren h6a don.

b) Xac dinh tri gia hai quan;

b.1) Thuc hien theo quy dinh tai Thong tu 39/2015/TT-BTC ngay 25/3/2015 cita BO Tai chinh quy dinh ve tri gia hai quan dai voi hang boa xuat, nhap khdu;

b.2) DOi vat hang hoa xang &Au dugc van chuygn tir kho den nai lam thu tuc nhap khau vao not dia thi cac chi phi phat knit tir kho den nazi lam thii tuc nhap khdu khong phai cOng vao tri gia hai quan.

8. Khai bao xuat

a) Truimg hop co y8u car huong thug sudt uu dai d4c bit theo cac Hiep dinh thucmg mai to do (FTAs), doanh nghiep phai nOp C/O theo quy 4inh., Doi von tru?mg h9p khac, doanh nghiep to khai va tu chiu trach nhiem ve xuat xir hang hoa (khong phai nop C/O).

b) D6i voi san phdm xang dau nhap khau sau khi dugc pha the trong kho, doanh nghiep 'thong yeu cau huong thu8 suat uu dai d'a'c biet theo FTAs:

b.1) Thuc hien quy dinh tai Nghi dinh 19/2006/ND-CP ngay 20/02/2006 cua Chinh phu quy dinh chi tigt Luat Throng mai Nig xuat xir hang hoa, Thong ttr 08/2006/TT-BTM ngay 17/04/2006 dm BO truang BO Throng mai huemg &L.

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cach xac dinh xuat xir hang h6a va tong so luting nhap khan pith hop von xuat xir va so luting hang ghi tren ter khai nhap kho;

b.2) Truong hop 18 hang nhap khan vao not dia dugc pha che tit xang au co nguon goc,xuat xit tit nhieu nu6c khac nhau, doanh nghiep khaidai din 01 nuac tai xuat xit hang h6a tren to"khai va khai bao xuat )(it cac nuesc till o mo to hang boa: "xang dau dugc pha che tit xang dau CO xuat xir to nhimg nuo.c...tuong ung von tai khai nhap kho hoac thu9c 18 hang pha che sO...(trong do ghi day du ten cac nuac xuat xt'r cim 18 hang xang dau dimg de pha cher Tai phan ghi cha tren 11J khai hai quan, khai bao "Xang/dau dugc pha che trong kho ngoai quan xang au...".

c) Twin-1g hop 18 hang dua vao kho a nhap khau vao not dic nhieu Ian thi xuat Kir hang h6a mai lan nhap khau theo xuat xir 18 gOc. Ca quan hai quan se lap Phieu trir lui de theo doilo hang (theo Mau PTDTL Phu luc dinh kem Thong tu nay). Khi doanh nghiep nhap khau het so luting hang h6a tren C/O, Chi ctic Hai quan tong hop luting hang h6a da nhap khau, xac nhan da nhap khau het luting hang tren C/O vao Phieu tit

9. Truimg hop xuat kho nhap not dia bang duemg 139, viec giam dinh ve IchOi lugng, tong luting, chimg loai va hem tra nha mac ye chdt luting dugc th‘rc hien till be chita dimg de chira hang nhap vao not dia bang duong 139, sau do be chita nay se dugc ding chirc hai quan niem phong. Ca quan hai van lam thu tic va thong quan hang h6a cho luting xang dau du dinh nhap khau tai be chita nay. Xa'ng, dau sau th8ng quan dugc dua vao not dia theo timg chuyen xe 8 to, co phieu xuat kho theo tucmg ung voi,timg chuyen xe nhan hang de cong chik hai quan giam sat va chieu von tong luting hang da lam thii ttic thong quan. Sau khi ket thilc xuat het luting hang da dugc lam thu tic thong quan, phai n9p cho ca quan hai quan chung thu giam dinh khi lugng cho tong luting hang dal xuat nay theo quy dinh va danh sach cac chuyen xe van chuyen.

10. Xang, dau sau khi pha che trong kho dua vao kho ngoai quan Ichac khong phai n9p thue xuat khau. Tiled gian km gift tai kho ngoai quan mai dugc tinh k8 tit ngay xang dau dua vao kho ngoai quan

Dieu 11. Thii tuc tam nhap - tai xuat xang dAu.

Khi lam thu tic tam nhap xang dau tit kho, doanh nghiep c6 the clang 1c5T lam thii tic tam nhap tai Chi clic Hai quan quail 1ST kho do hoac tai Chi cvc Hai quan ngoai cfra khdu nui thucmg nhan di he thong kho not dia chira xang dau tam nhap.

1. Tnrong hop doanh nghiep clang ky lam thu tic tam nhap tai Chi cvc Hai quan quail 1ST kho:

a) Xang au tam nhap dugc luu gift tai kho chita xang dau trong not clic thu9c dia ban quan1ST,cua Chi ctic Hai quan quail 1ST kho chira xang au thi thvc hien thu tic tai xuat theo quy dinh tai Muc 2 Chuang II Thong tu so 69/2016/TT-BTC;

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b) Doanh nghiep kinh doanh xang dau tam nhap — tai xuat khi tai xuat dugc sir dung nguon xang dau ding chat luting, ding chiing loaf with nguon xang dau tam nhap trong he thong kho nOi dia cua minh.

c) Dith voi luting xang dau khong tai xuat hit phai chuyin tieu thin nOi dia:

c.1) Truong hgp Doanh nghiep da thuc hien tai xuat tai Chi cue Hai quan quanb't kho thi lam thin tuc chuyen tieu thin nOi dia tai Chi cuc Hai quan quan 1Sr kho theo quy dinh tai Muc 3 Chumg II Thong to so 69/2016/TT-BTC;

c.2) Trubng hop Doanh nghiep da tilue hien tai xuat tai Chi cuc Hai quan ngoai cira khau nth thuemg nhan co he thong kho chira xang dau trong nOi dia xuat khau thi thuc hien nip" sau:

c.2.1) Ho soy hai quan: thuc hien theo quy dinh tai Diiu 18 Thong to so 69/2016/TT-BTC.

c.2.2) Chi cue Hai quan quan15, kho thuc hien:

c.2.2.1) Co van ban thong bao gin Chi cuc Hai quan ngoai cira khau nth thuang nhan co he thong kho chira xang dau not dia xuat khau vi so luting xang dau doanh nghiep du kien chuyen tieu thin nOi dia va de nghi Chi cuc ngoai cira khau giam sat viec lay mau xac dinh chat luting (twang hop xang dau thuc danh muc hang hoa phai kiim tra chat luting khi nhap khau) ding nhu giam dinh khOi luting;

c.2.2.2) Sau khi nhan dugc kit qua giam dinh c6 xac nhan cila Chi cuc Hai quan ngoai cira khau thi thuc hien thin tic hai quan theo quy dinh tai Diiu 19 Thong to so 69/2016/TT-BTC.

c.2.3) Chi cue Hai quan ngoai cfra khau nth thucmg nhan c6 he thOng kho nOi dia chira xang dau xuat khau thuc hien:

c.2.3.1) Tiip nhan van ban di nghi theo quy dinh tai diim c.2.2 khoan nay dia Chi clic Hai quan quan 15, kho;

c.2.3.2) Giam sat viec doanh nghiep lay mau di xac dinh, chat luting(truth-1g hop xang dau thuc danh !nue hang h6a phai kiim,tra cht luting khi nhap khau), khoi luting dOi vai luting xang dau khOng tai xuat hit, xac nhan ket qua giam dinh kh8i luting, chung loai dai voi luting xang dau kh'Ong tai xuat het, chuyen tieu thin nOi dia;

c.2.3.3) Luu ban chup va chuyin ban chinh kit qua giam dinh c6 xac nhan cho Chi cue Hai quan quan1S, kho thuc hien tiep thin tine theo quy dinh.

2. Truang hop Doanh nghiep clang k1r lam thi , tine tam nhap tai Chi cucHai quan ngoai cira khau nai thuang nhan có thong kho nOi dia chira xang dau tam nhap:

a) Tru6ng hop luu giir xang dau tai he thOng kho xang dau not dia ngodi dia. ban quan 13% dm Chi cuc Hai quan quan 13'T kho thi long 14T va lam thil tuc tai Chi cuc hai quan nai thuang nhan c6 he thOng kho nOi dia chira xang dau;

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b) Thuc hien thil tic tai xudt theo quy dinh tai Thong tu so 69/2016/TT-BTC ngay 06 thang 05 nam 2016;

Doanh nghiep kinh doanh xang dau tam nhap — tai xuat khi tai xuat dugc sa,dyng nguan xang dau ding chimg loai v6ri nguon xang dau tamnhlip trong he thang kho not dia cua minh.

c) DCA yen lugng 'Ong au Ichong tai xudt het phai chuyen tieu thi not dia thi lam thil tic chuyen tieu thy nai dia tai Chi cyc Hai quan noi da lam thit tic tam nh4p theo quy dinh tai thuc hien theo quy dinh tai Thong tu so 69/2016/TT-ETC.

H6 so thuc hien thil tic nh:ap,lchdu trong truong hgp nay tucmg to nhu huong an tai diem c.2.1 Khan 1 Dieu nay.

Dieu 12. Chuyen quyen s& hitu trong kho ngoai quan xang dAu

Quan 13fri hal quan doi voi xang au, nguyen lieu, xang d'au pha che, chuyen loai chuyen quyen sbr hitu trong kho thuc hien quy dinh tai lchoan 8 Dieu 91 Thong tu so 38/2015/TT-BTC.

Dieu 13. Thil tyc thanh l57 xAng dAu, nguyen lieu, xang dAu pha che, chuyen loai din dong trong kho ngo#i quan xAng dAu

Thu tic thanh 1ST xang au, nguyen lieu, xang ddu pha che, chuyen loai tan dgng trong kho thuc hien nhu doi voi hang hoe ton d9ng trong kho ngoai quan quy dinh tai 'Thong to so 203/2014/TT-BTC ngay 22/12/2014 dm BO truerng BO Tai chinh huong clan xii 1Sr hang boa tan dong thuc dia ban hog dong cua hai quan.

CHVONG III

DIEU KHOAN THI HANH

Dieu 14. Hien lure thi hanh 1. Thong to nay c6 hieu luc thi hanh Ice tir ngay 16/08/2016.

2. ThOng tu nay thay the Thong tu so 88/2013/TT-ETC ngay 28/6/2013 cila 13q truong BO Tai chinh huc'yng an thi diem thit tic hai quan doi v6i hog Ong xudt, nh'Op xang au, nguyen lieu a pha che xang &au; hog d6ng pha che, chuyen loai xang dau tai Kho ngoai quan xang au Van Phong;

3. Trong qua trinh thIrc hien, neu cac van ban lien quan de cap tai Thong to nay dugc sira doi, bo sung hoc thay the thi thuc hien theo van ban moi dugc sira dOi, be) sung hoac thay the.

4. Doi with cac truong hop Ichong dugc quy dinh tai Thong tu nay, thuc hien theo quy dinh tai Thong tu so 69/2016/TT-BTC.

5. Tang cyc truorng Tang cyc Hai quan chi dao (ic truomg Cyc Hai quan cac tinh, thanh phO chiu trach nhietn to chic quail 15/, theo doi va trien lchai thuc hien nai dung quy dinh tai Thong tu nay. Trong qua trinh thuc hien, neu co

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vtrang mac phat sinh, cue nghi phan anh kip ai 13(i Tai chinh (qua Tiing clic Hai quan) de duac nghien dm, giai quyet.

T. BO TRU' 5NG tr TRIMING

Nei nkin: - Thu Wong Chinh phi' va cac Pho Thin Wang C - Van phong TOng bi thu; - Van phong Qutic ht5i; VP Chu tich nuerc; - Van phong TW va cac Ban dm Ding; - Cac BO, ca quan ngang BO, ca quan thutjc CP; - Van phong Ban chi dao TW ye phong chting tham nhiing; , - Vin kiem sat nhan clan tOi cao;

, A . - Toa an nhan dan toi cao; - Kiem toan Nha nuo.c ; - UBND cac tinh, TP truc thuOc TW; - ser TC, Cpc thu6, Hai quan, KBNN cac tinh, TP true thu(ic TW; - Phong Thucmg mai va Cong nghie.p Vit Nam; - Cong bac; Cpc Kiem tra van ban (BO Tu phap); - Website Chinh pH.; Website BO Tai chinh; - Cac don vi thut5c va truc thuOc BO Tai chinh; - Luu: VT, TCHQ( 3 96).

................."

DO Hoing Anh Tuin

17

PHU LUC DANH 1VIVC BIEU MAU

(Ban hanh kern theo Thong to so 106/2016/TT-BTC ngay 29 thong 6 nom 2016)

ST T

TEn BiEu mall SA hiiu

1 Bao coo luting xang dau dua vao, dua ra kho Mau s6. BC01-XDVRK

2 Bao coo luting xang d'Au dua vao, dua ra kho Mau s6 BCO2-XDVRK

3 Bao coo xang dau chuyen loci theo thang/quSi

Mau s6 BC03-XDCL

4 Ban coo xang dau pha che theo thang/quST 7, ,r, Mau so BC04-XDPC

5 Bang Ice xang dau sau chuyen loci Mau so BK01-XDSCL

6 Bang Ice xang A'u pha che, sau pha ch6 7, f, Mau so BK02-XDPC

7 Bang dinh mire xang dau pha ch6 Mau so BDMXDP

8 Phieu theo dOi trir liti C/O Mau se' PTDTL

Cuc Hai quan.... Chi cue Hai quan..... s6-

PHIEU THEO DOI TRU Lill C/O Kern theo C/O mau , so tham

thang.........nam............

Man PTDTL

Doanh nghiep nhap khau: Ten hang: TOng so luting hang hoa khai bac) tren C/O: So to khai thuc hien trir lui C/O: Ngdy clang ky to khai:

Ngay....thang...nam LANH DAO CHI CLJC

(KST ten, dong dau)

STT (1)

SO luting hang lam thu tuc (2)

So luting hang con lai

(3)

Xac nhan cua cong chirc hai quan

(4)

Ghi chi' (5)

Lan 1 Lan 2

...

TOng cong

Ghi - COng chirc hai quan ky, ghi rO ho ten, MI-1g dau cong - Khi doanh nghiep da nhap khau het so luting hang h6a tren C/O thi cong chirc hai quan xac nhan da nhap khau ha luting hang tren C/O vao phial theo doi trir

Ten dolt vi bao cao(*) CONG HOA X 'A HOI CHU NGHIA V4T NAM

Doc lap - Ttr do - Hanh pluic

BAO CAO XANG DAU PHA CHE (**)

Mau BC04-XDPC

STT (1)

Ten nguyen lieu, xang

, dau trtrerc pha the

(2)

Ma HS

(3)

Xuat xit (4)

Sg to. khai

(5)

SO litong (m3) (6)

Trong Itrong (Tan)

(7)

Tri gia (USD)

(8)

Ten xang dau sau khi pha the

(9)

, o, S Itrong (10)

Trong hiong (Tan) (11)

Tri gia (USD) (12)

. 1 2 3 4

.... , Tong ding Tgng xang dau sau pha chg da xuat: Tgng xang dau sau pha che dixa vao not dia, cac khu phi thug quan: TOng xang dau sau pha chg con ton kho:

(*) Do'n vi bao cao bao Kho ngoai quan xang &au, co' quan hai quan (Chi cuc Hai quan/Cuc Hai quan tinh,thanh ph6 quan lc/ kho). florin vi nao thkfc hien bao cao thi thing dgu treo vao goc tren cung ben trai Bleu mgu; (**): Kho ngoai quan xang dau bao cao Chi cuc Hai quan quan 1\i kho theo thang; Chi cuc Hai quan quan lc/ kho tong ho'p bao cao Coc Hai quan quan ljr theo thang; Cuc Hai quan cac tinh, thanh pho tong hvp, bao cao Tong cuc Hai quan theo Quct.

BANG DINH MU'C XANG DAU PHA CHE Ban hanh kern theo Thong ttr so ..../2016/TT-BTC ngay...thang...ncitn ctia BO Tai chinh

Mau BBMXDPC

STT (1)

Ten nguyen

lieu, xang crau

tarot khi pha the

(2)

Chi tieu

Reserch Octane number(Ron)

(3)

56 krong

pha chg (m3)

(4)

Trong lung

pha chg (Ton)

(5 )

Dinh mirc

crau vao (Ton)

(6)

Dinh mitt cisau

ra (Ton)

(7)

Ten xang au

sau pha chg

(8)

Chi tieu

Reserch

Octane number(Ron)

9 ()

s6 luvng

thanh pha'm (10)

Trong luo'ng

thanh phgm (11)

1

2

...

TOng tong

ngay ..., thong..., Warn...

NGU'o1 LAP BlgU

(kjr, va ghi r6 hp ten)

ngay ..., thong..., n 6m...

C8ng chirc HQ quank,i kho NQ xang clau xac nhgn (kg', clOng dgu c6ng

chirc)

ngay thong._ nom...

ChU kho NQ xang crau (q, ghi r6 ho ten va dOng dgu)

BANG KE XANG DAU PHA CHE VA SAU PHA CHE

Ban hanh kern then Thong tv s6 ..../2016/TT-BTC ngay...thong...nbm cba BO Tai chinh

1. Ten clan vi: Mau BK02-XDPC 2. S6 hyp d6ng thug dich vu chuygn loai: ngay...thang...nam...

STT

(1)

Ten nguyen

lieu, xang

dau tar& khi

pha chg

(2)

Ma HS

( 3)

S6 TK

nhap/xuat

kho ngoai

quan xang

dau

(4)

S6 luyng

(m3)

(5 )

Trong

luvng

(Tan)

(6)

., Tri gia

(USD)

(7 )

Dinh mCrc ',„ ,

(ke ca hao

hut)

(8)

Ten xang

dau sau

pha chg

(9)

Ma HS

(10)

S6 ItYyng

(11) (12)

Trong •

'Yang

. ., Tri gia (USD)

• (13)

1

2

...

T6ng Ong

(*)

ngdy ..., thong..., nom...

NGU'Ul LAP BIEU

(kV, va ghi ro ho ten)

ngdy thang...,

Cong chirc HQ quart IV kho NQ xang dau xac nhan (kV,

clang dau can chCrc)

ngdy thang...,

ChU kho NQ xang dau ghi r6 ho ten va clang dau)

Lt_ru y (*): Tinh tong s6 lieu cUa cot s6 5, 6, 7, 11, 12, 13.

Ten don vi bao cao(*) CONG HOA XA HOI CHU NGHIA WET NAM

Doc lap - Tu do - Hanh pink

BAO CAO XANG DAU,CHUYEN LOAI (**) Tinh ter ngay...thang...den ngay...thcing...nam

Mau so BC03-XDCL

STT

(1)

Ten nguyen lieu, xang dau

x tru.o.c chuyen

Ioai (2)

Ma HS

(3)

Xuat xir (4)

SO ter khai

(5)

So lirang (m3)

(7)

Trong luang (Tan) ( 8)

Tri gia (USD)

(9)

Ten xang dau sau ,

khi chuyen loci (10)

. S6 luvng

(11)

Trong luvng (Tan) (12)

Tri gia (USD)

(13)

1 2 3 4

.... , Tong Ong: Tang xang dau sau chuyL Ioai da xuat: Tong xang dau sau chuyen Ioai con ton kho:

Ltru y: (*): Don vi bao cao bao g6m: Kho ngoai quan xang dau, co quan hai quan (Chi cuc Hai quan/Cgc Hai quan tinh,thanh pho quan ly kho). Dan vi nao tlwc hien bao cao thi &mg dau treo vao goc tren ding ben trai Bieu rnau; (**): Kho ngoai quan xang dau bao cao Chi eve Hai quan quan ly kho theo thong; Chi cyc Hai quan quail ly kho tong hop bao cao Cac Hai quan quan ly theo thong; Coe Hai quan cac tinh, thanh pha tang hop, bao cao T8ng coc Hai quan theo Quy.

BANG KE XANG DAU SAU CHUYEN LOAI

Ban hanh kern theo Thong to so ..../2016/11-BTC ngay...thang...nam ctia BO Tai chinh

Mau BK01-XDSCL

1. Ten clan vi:

2. S6 hqp dOng thue dich vu chuyen loaf: ...,

STT

Ten xang

dau truck

khi chuyen

loci

(2)

M5 HS

(3) (1 )

S6 TK

nh5p/xuat kho

ngoai quan

xang crau

(4)

S6 luv ng

(m3)

(5)

Trong

liking

(Tan)

(6)

Tri gia

(USD)

(7)

Ten xang

&au sau

chuyen

loci

(8)

M5 HS

(9 )

1

2

TOng cOng

(*)

ngay th6ng..., nom...

NGLY611:0 BlfU

va ghi r6 ho ten)

ngay ..., thong..., nom...

C6ng chtk HQ quart Ijr kho NQ xang d'au xac nh5n

(hi, clang clau cong chirc)

ngay ..., thong..., aim... Chu kho NQ xang crau ghi ro ho ten va dong dau)

(*): Tinh tang s6 lieu cita cac cot s6 5, 6, 7.

ICHO NGOAI QUAN XANG

(dong dau treo ci1ta kho) CONG HOA XA HOI CHU NGHIA VIET NAM

Doc lap - Tir do - Hanh ohne

Kinh giri: Chi cuc Hai quan

BAO CAO LUVNG XANG DAU DCA VAO, MIA RA ECHO NGOAI QUAN XANG DAU (Theo thang)

So lieu tinh ter

Mau BCO2-XDVRK

STT

(1 )

Loai hinh (2)

Trong Itrong (Tan)

(3)

Mat hang ellil yeu

Dau Diesel (Thong ke

theo tirng loai) (4)

Xang (Thong ke theo tong loai) (5)

9 Nh'#) kho

1

Hang ton kho dau Icy (Tinh tic ngay alai sung

dm Thong trtroc)

2 'Fir mot ngodi

dna vao kho

3 TO• nOi dia dtra

vao kho

H Pha the

1 Nguyen lieu duo

vao pha the

2 Son pham sau

pha the

HI Chuyen 104i

1 Ten x'ang dau

trute khi chuyen

Ioai ,

2 Ten xattg dau sau

chuyen loci

IV XuAt kho

1 Tir kho dtra ra

nu.o.e ngoai

2 Tir kho du'a vao

not dia

3 TU. kho nay

chuyen sang kho

khac

V TOn kho

Hang con ton trong kho (tinh

den ngay cuoi eang dia. Thang)

Ten co' quan hai quan thtrc hien bao cao

CONG HOA XA HOI CHU NGHIA VItT NAM

(Chi cuc Hai quan/Cuc Hai quan tinh, thanh ph6) (*)

Doc lap - Ttr do - Hanh phtic

BAO CAO LVONG XANG DAU DU'A VAO, DU'A RA KHO NGOAI QUAN XANG DAU (**)

So lieu tinh

Mau sm BCO1-XDVRK

STT

(1)

Loai hinh (2)

Trong luting (Tan)

(3)

Kat hang chi' yeu

Dau Diesel (Thong ke theo tirng loai)

(4)

Xdng (ThOng ke theo tong loaf)

(5)

1 Hang din kho cfau ky

(Tinh ttr ngay cuO'i ding dm Thang/Quy triso.e)

2 Tir nirorc ngoai dtra vac)

kho

3 Nguyen lieu dtra vao pha

the

4 Thanh pham pha the tai

kho 5 Tir not dia cilia vac, kho

6 Tir kho dtra ra nu& ngoai

7 Tu• kho dim vao not dia.

8 Ttr kho nay chuyen sang

kho khde

9

. ......

Hang con eon trong kho (tinh toi ngay cuoi ding

dm Thang/Q4)

(*): Dan vi nao thgc hien bao cap thi &mg dau treo don vi minh vac) goc tr'en ding ben trai Bieu mau;

(**): Chi cuc Hai quan quan 1y kho tong hop bac) cao Cue Hai quan quan ly theo thang; Cpc Hai quan cac tinh, thanh ph6 tong hop, bao cao T6ng cuc Hai quan theo