{"id":33013,"date":"2023-12-08T02:14:10","date_gmt":"2023-12-08T02:14:10","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hiep-dinh-tri-gia-gatt-wto-1994-agreement-of-customs-valuation-acv-la-gi.html"},"modified":"2023-12-23T11:14:39","modified_gmt":"2023-12-23T04:14:39","slug":"hiep-dinh-tri-gia-gatt-wto-1994-agreement-of-customs-valuation-acv-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hiep-dinh-tri-gia-gatt-wto-1994-agreement-of-customs-valuation-acv-la-gi.html","title":{"rendered":"Hi\u1ec7p \u0111\u1ecbnh tr\u1ecb gi\u00e1 GATT\/ WTO 1994 (Agreement of Customs Valuation – ACV) l\u00e0 g\u00ec?"},"content":{"rendered":"
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Hi\u1ec7p \u0111\u1ecbnh tr\u1ecb gi\u00e1 GATT\/ WTO 1994 (Agreement of Customs Valuation – ACV) (Ngu\u1ed3n: slideshare)<\/p>\n<\/div>\n<\/div>\n

Hi\u1ec7p \u0111\u1ecbnh tr\u1ecb gi\u00e1 GATT\/ WTO 1994 (Agreement of Customs Valuation – ACV)\u00a0 \u00a0<\/font><\/h2>\n

Hi\u1ec7p \u0111\u1ecbnh tr\u1ecb gi\u00e1 GATT\/ WTO 1994<\/b>\u00a0– danh t\u1eeb, trong ti\u1ebfng Anh \u0111\u01b0\u1ee3c d\u00f9ng b\u1edfi c\u1ee5m t\u1eeb\u00a0Agreement of Customs Valuation<\/b>,\u00a0vi\u1ebft t\u1eaft l\u00e0\u00a0ACV<\/b>.<\/p>\n

Hi\u1ec7p \u0111\u1ecbnh tr\u1ecb gi\u00e1 GATT\/ WTO 1994<\/i> hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 Hi\u1ec7p \u0111\u1ecbnh ACV-1994<\/i> hay Hi\u1ec7p \u0111\u1ecbnh th\u1ef1c hi\u1ec7n \u0110i\u1ec1u VII c\u1ee7a GATT<\/i>. Theo \u0111\u00f3,\u00a0tr\u1ecb gi\u00e1 h\u1ea3i quan\u00a0hay c\u00f2n g\u1ecdi l\u00e0 tr\u1ecb gi\u00e1 t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a. (Theo\u00a0World Trade Organization – WTO<\/i>)<\/p>\n

Hi\u1ec7p \u0111\u1ecbnh ACV<\/i> c\u00f2n n\u00f3i r\u00f5 th\u00eam r\u1eb1ng, gi\u00e1 tr\u1ecb n\u00e0y ch\u01b0a bao g\u1ed3m l\u1ec7 ph\u00ed v\u00e0 thu\u1ebf c\u1ee7a n\u01b0\u1edbc nh\u1eadp kh\u1ea9u, chi ph\u00ed v\u1eadn t\u1ea3i v\u00e0 m\u1ed9t s\u1ed1 lo\u1ea1i thanh to\u00e1n cho d\u1ecbch v\u1ee5 sau khi nh\u1eadp h\u00e0ng.<\/p>\n

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a hi\u1ec7p \u0111\u1ecbnh ACV<\/font><\/h3>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 h\u00e0ng \u0111\u1ed3ng lo\u1ea1i<\/b><\/p>\n

N\u1ebfu tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh theo qui \u0111\u1ecbnh chung th\u00ec tr\u1ecb gi\u00e1 h\u1ea3i quan l\u00e0 tr\u1ecb gi\u00e1 gi\u00e1o d\u1ecbch c\u1ee7a h\u00e0ng h\u00f3a gi\u1ed1ng h\u1ec7t \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi m\u1ee5c \u0111\u00edch xu\u1ea5t kh\u1ea9u cho c\u00f9ng m\u1ed9t n\u01b0\u1edbc nh\u1eadp kh\u1ea9u v\u00e0o c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m hay c\u00f9ng k\u00ec v\u1edbi l\u00f4 h\u00e0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 h\u00e0ng t\u01b0\u01a1ng t\u1ef1<\/b><\/p>\n

N\u1ebfu tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a\u00a0h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh theo qui \u0111\u1ecbnh chung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 h\u00e0ng \u0111\u1ed3ng lo\u1ea1i th\u00ec tr\u1ecb gi\u00e1 h\u1ea3i quan s\u1ebd l\u00e0 tr\u1ecb gi\u00e1 giao d\u1ecbch c\u1ee7a m\u1eb7t h\u00e0ng t\u01b0\u01a1ng t\u1ef1 \u0111\u01b0\u1ee3c b\u00e1n v\u1edbi m\u1ee5c \u0111\u00edch xu\u1ea5t kh\u1ea9u cho c\u00f9ng m\u1ed9t n\u01b0\u1edbc nh\u1eadp kh\u1ea9u v\u00e0o c\u00f9ng m\u1ed9t th\u1eddi \u0111i\u1ec3m hay c\u00f9ng k\u00ec v\u1edbi l\u00f4 h\u00e0ng c\u1ea7n x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 kh\u1ea5u tr\u1eeb<\/b><\/p>\n

L\u00e0 ph\u01b0\u01a1ng ph\u00e1p l\u1ea5y gi\u00e1 b\u00e1n \u1edf th\u1ecb tr\u01b0\u1eddng n\u00f4i \u0111\u1ecba c\u1ee7a ch\u00ednh h\u00e0ng h\u00f3a \u0111\u00f3 hay h\u00e0ng t\u01b0\u01a1ng t\u1ef1, h\u00e0ng \u0111\u1ed3ng lo\u1ea1i tr\u1eeb \u0111i c\u00e1c chi ph\u00ed ph\u00e1t sinh sau khi nh\u1eadp kh\u1ea9u v\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i h\u1ee3p l\u00ed. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c tr\u1ecb gi\u00e1 theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i l\u1ef1a ch\u1ecdn \u0111\u01b0\u1ee3c gi\u00e1 th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n

– \u0110\u01a1n gi\u00e1 c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn nh\u1ea5t;<\/p>\n

– B\u00e1n c\u00f9ng th\u1eddi \u0111i\u1ec3m;<\/p>\n

– C\u00f9ng \u0111i\u1ec1u ki\u1ec7n nh\u01b0 khi nh\u1eadp kh\u1ea9u;<\/p>\n

– Kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 \u0111\u1eb7c bi\u1ec7t chi ph\u1ed1i.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p tr\u1ecb gi\u00e1 t\u00ednh to\u00e1n<\/b><\/p>\n

L\u00e0 ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan d\u1ef1a tr\u00ean c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t v\u00e0 b\u00e1n h\u00e0ng \u0111\u1ec3 xu\u1ea5t kh\u1ea9u \u0111\u1ebfn n\u01b0\u1edbc nh\u1eadp kh\u1ea9u. C\u00e1c chi ph\u00ed \u0111\u00f3 l\u00e0 gi\u00e1 th\u00e0nh hay tr\u1ecb gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c t\u00ednh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p d\u1ef1 ph\u00f2ng ho\u1eb7c suy lu\u1eadn<\/b><\/p>\n

N\u1ebfu tr\u1ecb gi\u00e1 h\u1ea3i quan c\u1ee7a h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p n\u00f3i tr\u00ean, th\u00ec tr\u1ecb gi\u00e1 h\u1ea3i quan s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ee3p l\u00ed nh\u1ea5t qu\u00e1n v\u1edbi c\u00e1c nguy\u00ean t\u1eafc v\u00e0 c\u00e1c qui \u0111\u1ecbnh chung c\u1ee7a hi\u1ec7p \u0111\u1ecbnh ACV<\/b> v\u00e0\u00a0GATT-94\u00a0v\u00e0 tr\u00ean\u00a0c\u01a1 s\u1edf d\u1eef li\u1ec7u tr\u1ecb gi\u00e1\u00a0hi\u1ec7n c\u00f3 c\u1ee7a n\u01b0\u1edbc nh\u1eadp kh\u1ea9u. (Theo Gi\u00e1o tr\u00ecnh T\u1ed5 ch\u1ee9c th\u01b0\u01a1ng m\u1ea1i th\u1ebf gi\u1edbi, NXB Ch\u00ednh tr\u1ecb Qu\u1ed1c gia<\/i>)<\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Hi\u1ec7p \u0111\u1ecbnh tr\u1ecb gi\u00e1 GATT\/ WTO 1994 (ti\u1ebfng Anh: Agreement of Customs Valuation, vi\u1ebft t\u1eaft: ACV) hay c\u00f2n \u0111\u01b0\u1ee3c g\u1ecdi l\u00e0 hi\u1ec7p \u0111\u1ecbnh ACV-1994.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[418],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33013"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=33013"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33013\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}