{"id":33604,"date":"2023-12-08T02:37:01","date_gmt":"2023-12-08T02:37:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hoan-thue-hai-quan-customs-drawback-la-gi-cac-doi-tuong-duoc-hoan-thue.html"},"modified":"2023-12-23T12:50:23","modified_gmt":"2023-12-23T05:50:23","slug":"hoan-thue-hai-quan-customs-drawback-la-gi-cac-doi-tuong-duoc-hoan-thue","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hoan-thue-hai-quan-customs-drawback-la-gi-cac-doi-tuong-duoc-hoan-thue.html","title":{"rendered":"Ho\u00e0n thu\u1ebf H\u1ea3i quan (Customs drawback) l\u00e0 g\u00ec? C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda (Ngu\u1ed3n: cms.luatvietnam.vn)<\/p>\n<\/div>\n<\/div>\n

Ho\u00e0n thu\u1ebf H\u1ea3i quan (Customs drawback)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Ho\u00e0n thu\u1ebf H\u1ea3i quan<\/b> trong ti\u1ebfng Anh l\u00e0 Customs drawback.<\/b><\/p>\n

Ho\u00e0n thu\u1ebf H\u1ea3i quan<\/i> l\u00e0 vi\u1ec7c c\u01a1 quan h\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 l\u1ea1i m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh (m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9) trong s\u1ed1 thu\u1ebf H\u1ea3i quan m\u00e0 ch\u1ee7 h\u00e0ng \u0111\u00e3 n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.<\/p>\n

\u0110\u1ec3 ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf, c\u01a1 quan H\u1ea3i quan ph\u1ea3i th\u1ef1c hi\u1ec7n xem x\u00e9t, \u0111\u1ed1i chi\u1ebfu c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u00e0 ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch qu\u1ea3n l\u00ed c\u1ee5 th\u1ec3.<\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf<\/font><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 19 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u , c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf bao g\u1ed3m:<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng c\u00f3 h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u00edt h\u01a1n so v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u, xu\u1ea5t kh\u1ea9u \u0111\u00e3 n\u1ed9p thu\u1ebf;<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u ph\u1ea3i t\u00e1i nh\u1eadp \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf xu\u1ea5t kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u;<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u nh\u01b0ng h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u ph\u1ea3i t\u00e1i xu\u1ea5t \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf xu\u1ea5t kh\u1ea9u;<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng \u0111\u00e3 \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u v\u00e0 \u0111\u00e3 xu\u1ea5t kh\u1ea9u s\u1ea3n ph\u1ea9m;<\/p>\n

– Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u00e3 n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111i thu\u00ea \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, thi c\u00f4ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t c\u00f4ng tr\u00ecnh, ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, khi t\u00e1i xu\u1ea5t ra n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan.<\/p>\n

S\u1ed1 ti\u1ec1n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf tr\u1ecb gi\u00e1 s\u1eed d\u1ee5ng c\u00f2n l\u1ea1i c\u1ee7a h\u00e0ng h\u00f3a khi t\u00e1i xu\u1ea5t kh\u1ea9u t\u00ednh theo th\u1eddi gian s\u1eed d\u1ee5ng, l\u01b0u l\u1ea1i t\u1ea1i Vi\u1ec7t Nam. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a \u0111\u00e3 h\u1ebft tr\u1ecb gi\u00e1 s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u00e3 n\u1ed9p.<\/p>\n

Kh\u00f4ng ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u theo qui \u0111i\u0323nh cu\u0309a Chi\u0301nh phu\u0309.<\/p>\n

– H\u00e0ng h\u00f3a qui \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf khi ch\u01b0a qua s\u1eed d\u1ee5ng, gia c\u00f4ng, ch\u1ebf bi\u1ebfn.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u\u00a0107\/2016\/QH13)<\/i><\/p>\n

Qui tr\u00ecnh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf H\u1ea3i quan
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Qui tr\u00ecnh th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf H\u1ea3i quan<\/i> n\u00f3i chung bao g\u1ed3m c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

– Ch\u1ee7 h\u00e0ng y\u00eau c\u1ea7u c\u01a1 quan H\u1ea3i quan ho\u00e0n thu\u1ebf H\u1ea3i quan<\/i>. Khi \u0111\u00f3, ch\u1ee7 h\u00e0ng c\u00f3 tr\u00e1ch nhi\u1ec7m chu\u1ec3n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf H\u1ea3i quan<\/i> theo y\u00eau c\u1ea7u c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c xem x\u00e9t ho\u00e0n thu\u1ebf. C\u01a1 quan h\u1ea3i quan xem x\u00e9t v\u00e0 ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf H\u1ea3i quan cho nh\u1eefng l\u00f4 h\u00e0ng t\u01b0\u01a1ng \u1ee9ng, ph\u00f9 h\u1ee3p, \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n<\/p>\n

– Vi\u1ec7c ho\u00e0n tr\u1ea3 l\u1ea1i s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u00e3 n\u1ed9p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng hai c\u00e1ch: ch\u1ee7 h\u00e0ng tr\u1ef1c ti\u1ebfp nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n theo quy\u1ebft \u0111\u1ecbnh ho\u00e0n thu\u1ebf H\u1ea3i quan <\/b>(t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00ed ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc) ho\u1eb7c c\u1ea5n tr\u1eeb s\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n cho s\u1ed1 ti\u1ec1n thu\u1ebf H\u1ea3i quan ph\u1ea3i n\u1ed9p cho m\u1ed9t ho\u1eb7c nhi\u1ec1u l\u00f4 h\u00e0ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u ph\u00e1t sinh sau \u0111\u00f3.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh H\u1ea3i quan c\u01a1 b\u1ea3n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ho\u00e0n thu\u1ebf H\u1ea3i quan (ti\u1ebfng Anh: Customs drawback) l\u00e0 vi\u1ec7c c\u01a1 quan h\u1ea3i quan ra quy\u1ebft \u0111\u1ecbnh ho\u00e0n tr\u1ea3 l\u1ea1i m\u1ed9t s\u1ed1 ti\u1ec1n nh\u1ea5t \u0111\u1ecbnh (m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9) trong s\u1ed1 thu\u1ebf H\u1ea3i quan m\u00e0 ch\u1ee7 h\u00e0ng \u0111\u00e3 n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a.\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\/33604"}],"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=33604"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33604\/revisions"}],"predecessor-version":[{"id":67629,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/33604\/revisions\/67629"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=33604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=33604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=33604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}