Chuong 3.1. Phan Loai Hang Hoa

CHNG 3.1: PHN LOI HNG HAinh Khng Duy B mn Giao dch thng mi quc t Khoa Kinh t v Kinh doanh quc t [email protected]/09/2011 inh Khng Duy 1

Create PDF files without this message by purchasing novaPDF printer (http://www.novapdf.com)

TI LIU THAM KHO

Cng c quc t v H thng hi ha m t v m ha hng ha (HS Convention); Lut Hi quan (sa i) 2005; Ngh nh s 06/2003/N-CP ngy 22 thng 1 nm 2003 ca Chnh ph quy nh v vic phn loi hng ha xut khu, nhp khu; Thng t 49/2010/TT-BTC ngy 12/4/2010 ca B Ti chnh hng dn vic phn loi, p dng mc thu i vi hng ha xut khu, nhp khu; Gio trnh K thut nghip v hi quan v xut nhp khu, Nguyn Th Thng Huyn, HVTC; Bo Hi quan v cc TLTK khc.inh Khng Duy 2

24/09/2011


NHNG VN C BN

S cn thit ca h thng phn loi hng ha; Cu trc v ni dung c bn ca Cng c HS Cc quy tc phn loi hng ha theo Cng c HS c c th ha trong h thng php lut hi quan ca Vit Nam; Tm hiu Danh mc AHTN; Danh mc hng ha XK, NK Vit Nam; Biu thu XK, NK nm 2011; Mt s vn v phn loi hng ha trong khi lm TTHQ theo Thng t 49/TT-BTC.inh Khng Duy 3

24/09/2011


S CN THIT CA DANH MC PHN LOI HNG HA THNG NHT- H thng phn loi ca tng quc gia theo th t ABC khng p ng c s pht trin ca TMQT; - H thng ha mt cch thng nht ton b hng ha tham gia trong thng mi quc t nhm: + Qun l s lu thng ca hng ha; + nh thu/thu l ph/min thu mt cch chnh xc cho hng ha; + Thu thp, so snh, kim tra s liu thng k thng nht, to thun li cho vic phn tch cc s liu. - Hnh thnh mt ngn ng hi quan chung, m bo s n gin v chnh xc ca cc thut ng c s dng trong cc cuc m phn thng mi, cc hip nh hi quan...24/09/2011 inh Khng Duy 4


S RA I CA CNG C HS

Danh mc u tin ra i nm 1913, ti Hi ngh quc t v thng k thng mi ti Brussels, do 29 nc tham gia k kt. Danh mc bao gm 186 mt hng, chia lm 5 nhm: ng vt sng Thc phm v ung Nguyn liu s ch Sn phm ch bin Vng & bc 1922 - C quan thng k quc t tin hnh thu thp s liu thng mi chun b xy dng mt h thng m t v m ha hng ha.24/09/2011 inh Khng Duy 5


S RA I CA CNG C HS

-

1931 - Danh mc Geneva c ban hnh v sa i nm 1937; vic hon thin Danh mc tm ngng do WW2. 1948 - Nhm nghin cu hi quan Chu u tip tc hon thin Danh mc Geneva; 1950 Cng c Brussels cng vi mt bn Danh mc c ban hnh vi tn gi Brussels Tariff Nomenclature (Danh mc BTN); 1974 Danh mc BTN c i tn thnh The Customs Cooperation Council Nomenclature (CCCN): 1241nhm (Headings); 99 chng (Chapters); 21 phn (Sections).24/09/2011 inh Khng Duy 6


S RA I CA CNG C HS

-

1983 - Danh mc CCCN c thay th bi H thng hi ha m t v m ha hng ha ban hng km theo Cng c HS; 1988 - H thng hi ha (HS) bt u c hiu lc. ngha ca H thng hi ha: Basis for customs tariff; Collection of international trade statistics; Rule of origin; Collection of government revenue; Trade negotiations (e.g. the WTO schedule of tariff concessions); Transport tariffs and statistics; Monitoring prohibited and restricted goods; As a vital element of customs controls and procedures.inh Khng Duy 7

24/09/2011


NI DUNG CNG C HSThn Cng c: - Li m u nu v mc ch, ngha ca Cng c; - 20 iu khon quy php l ca Cng c. Ph lc: - L phn khng th tch ri ca Cng c - c gi l H thng hi ha m t v m ha hng ha hay Danh mc HS; gm ba phn chnh: + Cc qui tc tng qut gii thch vic phn loi hng ha; + Ch gii Phn, Chng, Nhm, Phn nhm; + M s nhm v phn nhm (4 ch s, 6 ch s) Danh mc HS c sa i 4 ln (1988, 1996, 2002, 2007) v d kin s sa i vo nm 2012. Danh mc hin nay gm 21 Phn, 97 Chng, 1221 Nhm, 5052 Phn nhm.24/09/2011 inh Khng Duy 8


NGUYN TC SP XP HNG HA TRONG DANH MC HSCc chng c xp t hng cha ch bin ti hng qua ch bin; Chng 77: Reserved for possible future use; S th t cc Phn dng ch s La M; S th t cc Chng, Nhm, Phn nhm dng ch s -rp. Th d: Phn I: ng vt sng, sn phm t ng vt Chng 1: ng vt sng Nhm 01.04: Cu v d sng Phn nhm: 0104.10: - Cu24/09/2011 inh Khng Duy 9


NGUYN TC SP XP HNG HA TRONG DANH MC HS

Nhm hng ha (4 ch s) : XX.XX; Phn nhm hng ha (6 ch s): XXXX.AB, trong A (0-9), B (0-9); Nu hng ha c chi tit thm mc 1 ch s (1 gch) : A(1-9); B = 0; Nu hng ha c chi tit thm mc 2 ch s (2 gch): A v B (1-9); Hng ha 1 gch nu c chi tit thnh 2 gch th s khng ghi m; Nu hng ha khng c chi tit thm: XXXX.00 v khng nh gch; Ch cc du (,) (;) (:) v (.)inh Khng Duy 10

24/09/2011


NGUYN TC SP XP HNG HA TRONG DANH MC HSHeading HS Code

09.01 0901.11 0901.12 0901.21 0901.22 0901.90 09.02 0902.10 0902.20 0902.30 0902.40 0905.00

09.05

Coffee, roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. - Coffee not roasted: - - Not decaffeinated - - Decaffeinated - Coffee roasted: - - Not decaffeinated - - Decaffeinated - Other Tea, whether or not flavored. - Green tea (packing of a content not exceeding 3kg) - Other green tea - Black tea (packing of a content not exceeding 3kg) - Other black tea Vanillainh Khng Duy 11

24/09/2011


TNH HNH P DNG CNG C HS TI VIT NAM

Vit Nam tham gia Cng c HS t 1998; 2001: Ni dung Phn loi hng ha xut khu, nhp khu c cp ti iu 72, Lut Hi quan; 2003: Chnh ph ban hnh Ngh nh 06 v B Ti chnh ra Thng t 85 hng dn v vic phn loi hng ha theo Cng c HS; 2010: B Ti chnh ban hnh Thng t 49/2010/TT-BTC thay th Thng t 85/2003/TT-BTC hng dn phn loi, p dng mc thu vi hng ha xut khu, nhp khu ti Vit Nam; Cc qui tc phn loi hng ha tun th cht ch cc quy tc phn loi ti Ph lc Cng c HS (GIRs); Danh mc hng ha XK, NK (2011) v Biu thu XK, NK (2011) c th ha danh mc HS cp 10 ch s.24/09/2011 inh Khng Duy 12


CC QUI TC PHN LOI HNG HA THEO CNG C HS (THNG T 49/2010/TT-BTC)

6 qui tc tng qut gii thch vic PLHH theo Cng c HS (Ph lc 2); 6 qui tc ny s dng phn loi hng ha trong Danh mc AHTN; Danh mc HH XK, NK v Biu thu. Vic p dng phi tun theo trnh t; 5 qui tc u lin quan n vic xc nh nhm cho hng ha; ring qui tc 5 dng phn loi bao b; Qui tc 6 lin quan n vic phn loi cp phn nhm; Mi qui tc u c phn ch gii chi tit hng dn vic s dng hoc khng s dng qui tc .24/09/2011 inh Khng Duy 13


QUI TC 1 Tn ca cc phn, ca chng hoc ca phn chng c a ra ch nhm mc ch d tra cu; m bo tnh php l, vic phn loi hng ha phi c xc nh theo ni dung ca tng nhm v bt c ch gii ca cc phn, chng lin quan v; Theo cc qui tc di y nu cc nhm hoc cc ch gii khng c yu cu no khc.24/09/2011 inh Khng Duy 14


QUI TC 1Hng ha l i tng ca TMQT c xp mt cch c h thng trong Danh mc HS theo cc Phn, Chng, Phn chng; Tuy nhin, tn cc Phn, Chng, Phn chng ch c ghi mt cch sc tch nht, do khng th bao qut ht tt c cc loi hng ha. Th d: - Phn I: ng vt sng v cc sn phm t ng vt => By th xic c thuc Phn I? - Chng 1: ng vt sng => C c thuc Chng 1? Tn ca Phn, Chng, Phn chng khng c gi tr php l trong vic phn loi hng ha m ch nhm mc ch d tra cu.24/09/2011 inh Khng Duy 15


QUI TC 1Vic phn loi hng ha phi cn c vo ni dung cc nhm hng v bt c ch gii ca Phn hoc Chng no c lin quan. Th d: - Nhm 01.01: Nga, la, la sng; - Ch gii Phn I: ng vt sng bao gm c ging hoc con non; - Ch gii Chng 1: + Loi tr ra khi Chng 1 c v cc ng vt thy sinh khng xng sng (cc sn phm ny thuc Chng 3); + Loi tr ng vt thuc nhm 95.08. Ni dung nhm v cc ch gii c gi tr cao nht trong vic phn loi hng ha. Nu HH c th phn loi da vo ni dung cc nhm hng v cc ch gii th khng cn dng cc qui tc sau.24/09/2011 inh Khng Duy 16


QUI TC 1Vic phn nhm hng ha p dng qui tc 2, 3, 4, 5 khi ni dung nhm hng v bt c phn ch gii Phn, Chng, Phn chng khng c yu cu no khc; - Th d: + Qui tc 2(b) dng phn loi cc hn hp, hp cht. + Tuy nhin Chng 31 (Phn bn), hp cht KCl c a vo phn nhm 31.04 v c m c th; do khng cn p dng Qui tc 2(b). p dng Qui tc 1 thng gip phn loi c ngay cc hng ha thuc Phn I, II, III, IV. Th d: Hy xc nh nhm cho l hng vi m t Tht c heo ct ming, ng lnh.24/09/2011 inh Khng Duy 17


QUI TC 2Qui tc 2 (a): Mt mt hng c phn loi trong mt nhm hng, th nhng mt hng dng cha hon chnh hoc cha hon thin nhng c c trng c bn ca hng ha hon chnh hoc hon thin cng thuc nhm . Cng phn loi nh vy i vi hng ha dng hon chnh hay hon thin hoc c c trng c bn ca hng ha dng hon chnh hay hon thin nhng cha lp rp hoc tho ri.24/09/2011 inh Khng Duy 18


QUI TC 2Qui tc 2 (b): Nu mt nguyn liu, mt cht c phn loi trong mt nhm no th hn hp hay hp cht ca nguyn liu hoc cht vi nhng nguyn liu hoc cht khc cng thuc nhm . Hng ha lm ton b bng mt loi nguyn liu hay mt cht, hoc lm mt phn bng nguyn liu hay cht c phn loi trong cng nhm. Vic phn loi nhng hng ha lm bng hai loi nguyn liu hay hai cht tr ln phi tun theo qui tc 3.24/09/2011 inh Khng Duy 19


QUI TC 2 (a) HNG HA DNG CHA HON THIN

-

Danh mc tuy rt chi tit nhng khng th lit k tt c cc loi hng ha trong TMQT; Phn u Qui tc 2 (a) ch r trong Danh mc khng ch bao gm hng ha hon thin m cn bao gm c cc hng ha cha hon chnh, hon thin; iu kin phn loi: c nhng c trng c bn ca hng ha hon chnh, hon thin. Th d: o s mi nam (61.05) cha c cc v khuy Sng trng (93.03) cha c c snginh Khng Duy 20

24/09/2011


QUI TC 2 (a) HNG HA DNG CHA HON THIN

Phn u Qui tc 2 (a) c th m rng p dng cho phi, hnh phc ca sn phm hon chnh v cha c nh danh c th ti mt nhm xc nh; c im ca phi: Cha s dng ngay c; C ng nt, hnh dng bn ngoi ging vi sn phm hoc b phn hon chnh; Ch c s dng hon thin ra sn phm hoc b phn ca sn phm hon thin. Th d: Phi cha kha (83.01) Phn u Qui tc 2 (a) thng khng p dng vi cc sn phm thuc Phn I, II, III, IV.inh Khng Duy 21

24/09/2011


QUI TC 2 (a) HNG HA CHA LP RP HOC THO RI

-

Phn sau Qui tc 2 (a) ch r cc hng ha hon chnh hoc hon thin nhng cha lp rp hoc tho ri phi c phn loi chung vi cc hng ha lp rp; Hng ha dng cha lp rp hoc tho ri thng do yu cu ng gi, bo qun hoc vn chuyn; Qui tc ny cng p dng vi cc hng ha cha hon thin, cha hon chnh dng cha lp rp hoc tho ri vi iu kin chng c coi l c c trng ca sn phm hon thin hon chnh theo Phn u Qui tc 2 (a); Th d: Xe t ch t 10 ngi tr ln (87.02) nguyn chic v tho ri (CKD); Bm tim dng cho ngnh y (90.18); tho ri kim tim; trong piston cha c bt plastic.24/09/2011 inh Khng Duy 22



Hng ha dng cha lp rp hoc tho ri c ngha l cc b phn cu thnh hng ha ph hp lp rp vi nhau bng nhng thit b n gin (vt, bu-lng, cu,), c th bng inh tn hoc hn; Khng tnh n s phc tp ca phng php lp rp vi iu kin cc hot ng ny ch n thun l lp rp Tuy nhin, cc b phn cu thnh s khng c tri qua bt c qu trnh gia cng thm no sn phm tr thnh dng hon thin; Cc cu kin cha lp rp nhng l s d tha theo yu cu hon thin sn phm th c phn loi ring; Qui tc ny thng khng p dng vi cc Phn I VI.inh Khng Duy 23

24/09/2011



-

-

-

Khi lm TTHQ, nu CQHQ v NKHQ cha c s phn loi vo cng nhm vi mt hng nguyn chic nh quy nh ca Qui tc 2 (a) nn tm thi phn loi theo tng linh kin, th mi nm 1 ln, CQHQ s kim tra vic s dng s linh kin NK ca nm trc: Nu s dng mt phn linh kin NK v t sn xut linh kin/mua linh kin ca c s sn xut trong nc phc v cho vic lp rp SP, th phn loi theo tng linh kin; Nu s dng ton b linh kin NK (bao gm c linh kin mua ca n v khc NK) th phn loi theo mt hng nguyn chic; Nu s dng hoc bn cho t chc, c nhn khc s dng s linh kin NK lm ph tng thay th th phn loi theo tng linh kin.24/09/2011 inh Khng Duy 24



-

-

Hy phn nhm hng ha vi m t sau y: K di ng cha ti liu, sch bng kim loi ph sn, di ng trn ng ray c nh trn mt sn dng ng b tho ri Gi : Nhm 73.26: Cc sn phm khc bng st hoc thp; Nhm 83.04: T ng ti liu h s, khay giy t, khay bt v cc loi dng vn phng hoc cc thit b bn tng t, bng kim loi c bn, tr c vn phng thuc nhm 94.03; Nhm 94.03: ni tht khc v cc b phn ca chng. Ch gii 2 Chng 94inh Khng Duy 25

24/09/2011


QUI TC 2 (b) - HN HP V HP CHT CA CC NGUYN LIU V CC CHT

-

Phn u Qui tc 2 (b) m rng phm vi cc nhm hng, khng ch bao gm hng ha lm t mt nguyn liu, mt cht m cn bao gm c cc hng ha lm t nguyn liu hay cht vi cc nguyn liu, cht khc; Cc nhm m Qui tc 2 (b) cp bao gm cc nhm lin quan n mt nguyn liu hoc mt cht xc nh, hoc cc nhm c lin quan n sn phm c cu to t nguyn liu hoc cht xc nh; Lu , nu ni dung ca nhm; ch gii Phn, Chng c quy nh khc th phi p dng Qui tc 1. Th d: Lng cu dng lm tc gi (67.03); Cc loi kha lm t kim loi c bn (83.01).inh Khng Duy 26

24/09/2011


QUI TC 2 (b) - HN HP V HP CHT CA CC NGUYN LIU V CC CHT

-

Tuy nhin, Qui tc 2 (b) khng m rng n mc nu khi thm vo mt nguyn liu hoc cht khc lm mt i c tnh ca hng ha c nu trong ni dung ca nhm Hn hp v hp cht ca cc nguyn liu hoc cc cht, v hng ha cu to t hai hay nhiu nguyn liu hoc cht, nu thot nhn qua c th phn loi vo hai hay nhiu nhm, th phi c phn loi theo Qui tc 3. Trnh nhm ln Qui tc 2 (b) v 3 (b). Th d: Phi cha kha bng st, mt u bc plastic: 83.01; Dao ct hoa qu c li thp, chui nha: 82.11; Dao li thp, chui vng nm ngc: 71.14 ( k ngh bng vng, bc) hoc 71.15 (Cc sn phm khc bng vng, bc) hay 82.11?24/09/2011 inh Khng Duy 27


QUI TC 3Khi p dng qui tc 2(b) hoc v bt c l do no khc, hng ha thot nhn c th phn loi vo hai hay nhiu nhm, th s phn loi nh sau: Qui tc 3 (a): HH c phn loi vo nhm c m t c th, mang tnh c trng c bn nht s ph hp hn xp vo nhm c m t khi qut. Tuy nhin, khi hai hay nhiu nhm m mi nhm ch lin quan n mt phn ca nguyn liu hoc cht cha trong HH l hn hp hay hp cht, hoc ch lin quan n mt phn ca HH trong trng hp hng ha dng b c ng gi bn l, th nhng nhm ny c coi nh th hin c trng ngang nhau v nhng HH ni trn, ngay c khi mt trong s cc nhm c m t y hn hoc chnh xc hn v nhng HH .24/09/2011 inh Khng Duy 28Create PDF files without this message by purchasing novaPDF printer (http://www.novapdf.com)

QUI TC 3Qui tc 3 (b) Nhng hng ha hn hp bao gm nhiu nguyn liu khc nhau hoc nhng hng ha c lm t nhiu b phn cu thnh khc nhau, v nhng hng ha dng b bn l, nu khng phn loi c theo Qui tc 3(a), th phn loi theo nguyn liu hoc b phn cu thnh to ra c tnh c bn ca chng. Qui tc 3 (c): Khi hng ha khng th phn loi theo Qui tc 3(a) hoc 3(b) nu trn th phn loi vo nhm cui cng theo th t nh s trong s cc nhm tng ng c xem xt.24/09/2011 inh Khng Duy 29


QUI TC 3 (a) M T C TRNG NHTNhm m t c th c trng nht c u tin hn nhm c m t khi qut. Nhn chung, xc nh mt nhm hng ny m t hng ha mt cch c trng hn mt nhm hng khc: - Mt nhm hng ch ch danh mt mt hng c th th c trng hn nhm hng m t mt h cc mt hng. - Mt nhm no c coi nh c trng hn trong s cc nhm c th phn loi cho mt mt hng nhp khu l khi nhm xc nh r hn v km theo m t mt hng c th, y hn cc nhm khc. Th d: My co ru v tng c lp ng c in - Nhm 85.10: My co ru c lp ng c in; - Nhm 84.67: Cc dng c cm tay c lp ng c in; - Nhm 85.09: Cc thit b c in gia dng c lp ng c in.24/09/2011 inh Khng Duy 30Create PDF files without this message by purchasing novaPDF printer (http://www.novapdf.com)

QUI TC 3 (a) M T C TRNG NHT -

-

Khng p dng qui tc 3 (a) m p dng qui tc 3 (b) hay 3 (c) nu: Hai hay nhiu nhm, mi nhm ch lin quan n mt phn nhng nguyn liu hoc cht cu thnh sn phm, hn hp. E.g.: Thuc gm nhiu thnh phn. Sn phm cu to t nhiu nguyn liu, b phn khc nhau. E.g.: Bng ti mt mt cao su, mt mt plastic. Hng ha ch lin quan n mt phn trong b hng ha ng gi bn l. E.g.: B lm nail. Bi tp: Radio ct-xt b ti, chy bng 2 pin c nh. 85.27: Radio ct-xt loi b ti (thu sut 32%) 85.28: My thu, chy bng pin (thu sut 36%)inh Khng Duy 31

24/09/2011


QUI TC 3 (b) NGUYN LIU, B PHN TO RA C TNH C BN

Cc sn phm c phn loi theo Qui tc ny: SP hn hp; SP cu to t nhiu nguyn liu khc nhau; SP cu to t nhiu b phn cu thnh khc nhau; Hng ha c ng gi dng b bn l. Ch p dng cch phn loi theo Qui tc 3 (b) nu khng phn loi c theo Qui tc 3 (a). Yu t xc nh tnh cht c bn ca hng ha: thnh phn, kch thc, s lng, trng lng, tr gi, hoc theo vai tr ca nguyn liu cu thnh c lin quan n vic s dng hng ha (ph thuc tiu chun quc gia /kinh nghim ngi phn loi).inh Khng Duy 32

24/09/2011



-

Lu , trnh nhm ln vi Qui tc 2 (b): Thot nhn c th phn loi c; Thnh phn b sung khng lm thay i bn cht ca HH. Th d: Dao li thp, chui vng nm ngc s c phn loi vo nhm 71.14 ( k ngh bng vng, bc) hoc 71.15 (Cc sn phm khc bng vng, bc) ty trng hp c th. V khi thot nhn c th phn vo 82.11 hoc 71.14/71.15 nhng do thnh phn b sung lm thay i bn cht ca hng ha (t mc ch s dng thng thng sang mc ch trng by, tch tr gi tr). Hn na, gi tr ca phn chui ln hn phn li dao nn theo Qui tc 3 (b) v thnh phn to nn tnh c trng; SP ny khng th phn vo 82.11.inh Khng Duy 33

24/09/2011



-

Qui tc 3 (b) cng p dng cho nhng mt hng c cu to t nhng thnh phn khc nhau, khng ch trong trng hp nhng thnh phn ny gn kt vi nhau thnh mt tp hp khng th tch ri trong thc t, m c khi nhng thnh phn ri nhau, nhng vi iu kin nhng thnh phn ny thch hp vi nhau v b sung cho nhau, tp hp ca chng to thnh mt b m thng thng khng th c bn ri; Thng thng, nhng thnh phn khc nhau ca tp hp hng ha trn c ng trong cng bao b. Th d: B gt tn gm cc thy tinh (70.13); gi un t dy thp (72.17) s c phn loi vo nhm no? Gi ng gia v khung g v cc l thy tinh?inh Khng Duy 34

24/09/2011


QUI TC 3 (b) NGUYN LIU, B PHN TO RA C TNH C BNHH c coi nh dng b c ng gi bn l: - C t nht hai loi hng khc nhau, m ngay t ban u thot nhn c th xp vo nhiu nhm hng khc nhau. Lu : B gm 10 ci tha bc c khc nhau?; - Gm cc HH c xp cng nhau p ng mt yu cu nht nh hoc thc hin mt chc nng xc nh; - c xp thch hp bn trc tip cho ngi s dng m khng cn ng gi tip (ng gi trong hp, ti, bao). Th d: - M gi gm c m, gi gia v, gi du n v gi tht kh; - B lm u gm: mt tng in, mt ci lc, mt ci ko, mt bn chi, mt khn mt, ng trong ti da. + Tng in (85.10) + Lc (96.15) + Ko (82.13) + Bn chi (96.03)24/09/2011 inh Khng Duy 35


QUI TC 3 (b) NGUYN LIU, B PHN TO RA C TNH C BNi vi cc SP khng tha mn cc iu kin quy nh ti phn X ca ch gii qui tc 3(b), khng c coi nh ng b bn l th mi mt hng ca SP s c phn loi ring bit, vo nhm ph hp nht vi n; Th d: - Mt thng hp gm: 01 hp tm (nhm 16.05), 01 hp pat gan (nhm 16.02), 01 hp pho mt (nhm 04.06), 01 hp tht xng khi (nhm 16.02) v 01 hp xc xch cocktail (nhm 16.01); hoc - Mt hp gm: 01 chai ru mnh (nhm 22.08) v 01 chai ru vang (nhm 22.04). - Mt bch qu Tt gm thuc l, ru, hp bnh v ch.24/09/2011 inh Khng Duy 36


QUI TC 3 (c) PHN LOI VO NHM C TH T CUI CNG

-

Hng ha khng phn loi c theo Qui tc 3 (a) do khng c nhm no m t chi tit hn; Hng ha khng phn loi c theo Qui tc 3 (b) do khng xc nh c nguyn liu, b phn, thnh phn to nn c trng c bn. p dng Qui tc 3(c) phn loi vo nhm cui cng theo th t nh s trong cc nhm tng ng. Th d: Bng ti mt mt plastic, mt mt cao su: Nhm 39.26: Cc sn phm khc bng plastic; Nhm 40.10: Bng chuyn hoc bng ti..., bng cao su lu ha; Ti sao khng p dng c Qui tc 2 (b); 3 (a); 3 (b)?inh Khng Duy 37

24/09/2011


QUI TC 3 (c) PHN LOI VO NHM C TH T CUI CNGBi tp: My a nng loi iu khin s gia cng kim loi, cng sut 6,8 KW, xut x Trung Quc. My thc hin cc chc nng tin, khoan, mi kim loi. - 84.58: My tin kim loi - 84.59: My khoan kim loi - 84.60: My mi kim loi Sn phm hn hp sau s c phn loi vo phn nhm no? - Tm: 1605.20 (11%) - S: 1605.90 (2%) - Mc: 1605.90 (9%)24/09/2011 inh Khng Duy 38Create PDF files without this message by purchasing novaPDF printer (http://www.novapdf.com)

QUI TC 4

-

HH khng th phn loi theo ng cc qui tc trn y th c phn loi theo nhm ph hp vi loi hng ging chng nht Cch phn loi theo Qui tc 4 i hi vic so snh hng ha nh phn loi vi hng ha tng t c phn loi xc nh hng ha ging chng nht. Nhng hng ha nh phn loi s c xp trong nhm ca hng ha ging chng nht. Xc nh ging nhau c th da trn nhiu yu t, v d nh m t, c im, tnh cht, mc ch s dng ca hng ha Th d: Chp bng thy tinh trng by v bo qun hin vt trong cc vin bo tng; Nhm 70.13: B n, nh bp, v sinh, dng vn phng, trang tr ni tht hoc dng cho cc mc ch tng t bng thy tinh.inh Khng Duy 39

24/09/2011


QUI TC 5a) Bao my tnh, hp ng nhc c, bao sng, hp ng dng c v, hp t trang v cc loi bao hp tng t, thch hp hoc c hnh dng c bit cha hng ha hoc b hng ha xc nh, c th dng trong thi gian di v i km vi sn phm khi bn, c phn loi cng vi nhng sn phm ny. Tuy nhin, nguyn tc ny khng c p dng i vi bao b mang tnh cht c bn ni tri hn so vi hng ha m n cha ng. b) Ngoi qui tc 5(a) nu trn, bao b ng hng ha c phn loi cng vi hng ha khi bao b l loi thng c dng cho loi hng ha . Tuy nhin, nguyn tc ny khng p dng i vi cc loi bao b m r rng l ph hp dng lp li.24/09/2011 inh Khng Duy 40


QUI TC 5 (a) - BAO B CHA NG -

-

-

-

Bao, hp v cc loi tng t s c phn loi vi HH n cha ng nu: Thch hp ring hoc c hnh dng c bit ng 1 loi hng hoc b hng xc nh, tc l bao b c thit k c th cha cc HH , mt s loi bao b c th c hnh dng ca HH m n cha ng; Ph hp s dng lu di tc l chng c thit k c bn dng cng vi hng ha trong. Ngoi ra, cc bao b ny cng bo qun hng ha khi khng s dng. Lu : Phn bit vi Qui tc 5 (b); c trnh by cng HH chng cha ng, HH ny c th c gi ring hoc khng thun tin cho vic vn ti. Nu bao b c trnh by ring vi HH cha ng th phn loi ring; L loi bao b thng c bn vi HH cha ng; Khng mang tnh cht c bn ca b hng ha.24/09/2011 inh Khng Duy 41


QUI TC 5 (a) - BAO B CHA NGTh d: Phn loi cng HH nu cc bao b sau y i km HH: - Hp trang sc (nhm 71.13); - Bao ng my co ru bng in (nhm 85.10); - Bao ng nhm, hp knh vin vng (nhm 90.05); - Hp, bao v ti ng nhc c (nhm 92.02); - Bao sng (nhm 93.03). - Mt l hng gm 5 thng carton bao da ng in thoi di ng s c phn loi vo 85.17 hay 42.02? Cc bao b c c tnh ni tri hn HH n cha ng hoc c hnh dng khng ph hp ch cha HH s khng phn loi cng HH. Th d: - Hp ng ch bng bc khm hoa vn (71.14); - Bt gm ng ko (69.14).24/09/2011 inh Khng Duy 42


QUI TC 5 (b) - BAO B DNG NHIU LN

Ngoi qui nh ca Qui tc 5 (a), bao b s c phn loi cng hng ha khi bao b l loi thng c dng cho hng ha; Th d: Ming carton dng lm hp sa in hnh, in ch mang nhn hiu Dutch Lady, mt kia c ph mt lp nhm v ct ri tng chic (18x17 cm) v gp np theo hnh hp sa, dng cha sa khi bn. Phn loi vo 20.02 ( ung cha sa v hng liu) hay 48.11 (Giy, carton, trng, thm tm, ph, nhum mu b mt, trang tr hoc in b mt, dng cun hoc t hnh ch nht (k c hnh vung), vi kch thc bt k)? Bao b r rng ph hp dng li nhiu ln s khng c phn nhm cng hng ha Th d: Thng kim loi ng gasinh Khng Duy 43

24/09/2011


QUI TC 6

m bo tnh php l, vic phn loi hng ha vo cc phn nhm ca mt nhm phi c xc nh ph hp theo ni dung ca tng phn nhm, cc ch gii phn nhm c lin quan, v cc qui tc trn vi nhng sa i v chi tit cho thch hp, trong iu kin l ch c nhng phn nhm cng cp mi so snh c. Theo qui tc ny th cc ch gii phn v chng c lin quan cng c p dng, tr khi ni dung m t trong phn nhm c nhng yu cu khc.inh Khng Duy 44

24/09/2011


QUI TC 6

Vic xc nh phn nhm cho HH phi ph hp vi ni dung ca tng phn nhm v ch gii ca phn nhm; Sau khi p dng Qui tc 1-5 xc nh c nhm hng ha, vic xc nh phn nhm s tun th Qui tc 6. Mt ln na, vic xc nh phn nhm cho hng ha s tun theo Qui tc 1-5 vi nhng sa i v chi tit; Ch so snh cc phn nhm cng cp , ngha l so snh phn nhm cng gch; Ch gii ca phn nhm c ngha quyt nh so vi Ch gii ca Phn, Chng, Phn chng. Phm vi ca phn nhm cp 2 khng vt qu phm vi ca phn nhm cp 1 m n trc thuc; v phm vi ca phn nhm cp 1 khng vt qu phm vi ca nhm m phn nhm cp 1 trc thuc.inh Khng Duy 45

24/09/2011


DANH MC BIU THU QUAN HI HA ASEAN (AHTN)

Danh mc AHTN c xy dng trn c s Danh mc hi ha ca WCO, phin bn 2007 v gm cc dng thu t Biu thu XNK ca cc nc thnh vin; Thng 8/2003 v 4/2004, B trng Ti chnh cc nc ASEAN k Ngh nh th thc thi AHTN v Ngh nh th sa i lm cng c php l cc nc thnh vin thc hin v tun th theo AHTN; Danh mc c chi tit cp 8 ch s; Danh mc AHTN gm c Danh mc v Ch gii b sung ca AHTN (SEN). SEN phi s dng kt hp vi Ch gii chi tit HS (EN) ca Danh mc HS v m bo hiu thng nht quy nh ca AHTN; SEN 2007/1 phi c s dng song song vi Danh mc HS v EN. Trng hp c s khc bit gia gii thch ca HS, EN v SEN, th phi tun theo HS v EN.24/09/2011 inh Khng Duy 46


DANH MC BIU THU QUAN HI HA ASEAN (AHTN) -

Xy dng Danh mc AHTN: 6 s HS + s th 7, 8 v m t hng ha theo mc ch tnh thu = Phn nhm ASEAN. Ngha v ca cc nc thnh vin: Tun th Cng c HS; p dng AHTN n cp 8 ch s cho tt c cc giao dch thng mi, thng k v cc mc ch khc; C th chia AHTN ti cp ln hn 8 s cho mc ch thng k hoc mc ch khng lin quan n thu; Phi c s ng ca cc thnh vin khi xa hoc thay i AHTN (mt hng khng c trong giao dch thng mi quc t ca nc thnh vin s b xa b).inh Khng Duy 47

24/09/2011


DANH MC HNG HA XUT KHU, NHP KHU VIT NAM

-

Danh mc hng ha xut khu, nhp khu Vit Nam ban hnh km theo quyt nh s 107/2007/Q-BTC ngy 25/12/2007 ca B trng B Ti chnh c xy dng trn c s p dng y H thng hi ha m t v m ha hng ha ca T chc Hi quan th gii 2007 (vit tt l Danh mc HS/2007), Biu thu quan hi ha ASEAN 2007/1 (vit tt l AHTN/2007/1); Biu thu nhp khu u i. Danh mc c s dng : Xy dng Biu thu i vi hng ha XK, NK; Phn loi hng ha XK, NK v hng ha khc c lin quan n hot ng XK, NK; Thng k nh nc v hng ha XK, NK; Phc v cng tc qun l nh nc.inh Khng Duy 48

24/09/2011


DANH MC HNG HA XUT KHU, NHP KHU VIT NAM -

-

Danh mc hng ha xut khu, nhp khu bao gm: Cc Ch gii bt buc (nm u cc Phn, Chng); Danh mc hng ho chi tit, gm 21 Phn, 97 Chng (Chng 77 l chng d phng), cc nhm hng, phn nhm hng v danh mc chi tit cc mt hng. Danh mc hng ha xut khu, nhp khu bao gm: Mi Chng ca Danh mc hng ho xut khu, nhp khu c chia thnh 3 ct: Ct 1: M hng; Ct 2: M t hng ho bng ting Vit; Ct 3: n v tnh; Ct 4: Code (M hng); Ct 5: Description (M t hng ho bng ting Anh); Ct 6: Unit of quantity (n v tnh).inh Khng Duy 49

24/09/2011


DANH MC HNG HA XUT KHU, NHP KHU VIT NAMNhm hng 4 ch s: theo HS (07.01 Khoai ty, ti hoc p lnh); Phn nhm hng 6 ch s: Mi nhm c th chi tit hoc khng chi tit thnh cc phn nhm 6 ch s. - Phn nhm cp 1: Ch s cui ca phn nhm l s 0) v k hiu bng 1 gch ct M t hng ha; (0704.10); - Phn nhm cp 2: Nu phn nhm cp 1 c chi tit thnh cc phn nhm cp 2 th phn nhm cp 1 ny khng c nh s na m k hiu bng mt vch ct th M t hng ha. Phn nhm cp 2 c ch s cui (1-9). - Th d: (Phn nhm cp 1) - Rau dip, x lch: 0705.11 -- Rau dip, x lch cun 0705.19 -- Loi khc24/09/2011 inh Khng Duy 50


DANH MC HNG HA XUT KHU, NHP KHU VIT NAM

-

Mt s nhm hng trong Danh mc khng chi tit thnh phn nhm 6 ch s m chi tit lun thnh phn nhm 8 ch s Nhm hng + 00 + X0 (X t 1-9): 7904.00.10; Nu nhm hng khng chi tit thm th thm 4 ch s 0: 7902.00.00 Cc phn nhm 6 ch s trong Danh mc c chi tit thnh phn nhm 8 ch s: Phn nhm 8 ch s thuc phn nhm 6 ch s cp 1 s bt u bng 2 gch ct M t hng ha; Phn nhm 8 ch s thuc phn nhm 6 ch s cp 2 s bt u bng 3 gch ct M t hng ha; Nu khng chi tit thm th thm 2 ch s 0 sau phn nhm 6 ch s.inh Khng Duy 51

24/09/2011


CC BIU THU XUT KHU, NHP KHU

-

Cu trc Biu thu xut khu; Cc Biu thu nhp khu u i; Cc Biu thu nhp khu u i c bit: Theo Thng t 49/2010/TT-BTC; Biu thu xut khu; Biu thu nhp khu u i nm 2011 c ban hnh km theo Thng t 184/2010/TTBTC ngy 15/11/2010. Cu trc Biu thu XK: Ct 1: M t hng ha Ct 2: Thuc cc nhm, phn nhm Ct 3: Thu sut Cu trc Biu thu NK u i: Ct 1: M hng (10 ch s) Ct 2: M t hng ha Ct 3: Thu sutinh Khng Duy 52

24/09/2011


BIU THU NHP KHU U I -

Mc thu sut c th c th l: Ca nhm: nu khng chi tit thnh phn nhm; Ca phn nhm 6 ch s: nu khng chi tit thnh phn nhm 8 ch s; Ca phn nhm 8 ch s: nu phn nhm 6 ch s c chi tit thnh phn nhm 8 ch s; Ca phn nhm 10 ch s: nu phn nhm 8 ch s c chi tit thnh phn nhm 10 ch s; nu khng chi tit thm s thm 2 s 00 vo cui cng. Nhng hng ha c du (*) ti ct thu sut c hng dn tnh thu ring; Linh kin CKD ca t thuc nhm 87.02, 87.03, 87.04 k hiu (**) ti ct thu sut p dng mc thu theo tng linh kin, ph tng, khng p dng theo b linh kin CKD.inh Khng Duy 53

24/09/2011


PHN LOI HNG HA THEO THNG T 49/2010/TT-BTC

-

-

-

Nguyn tc phn loi: Khi phn loi HH xut khu, nhp khu phi tun th: Danh mc hng ha xut nhp khu Vit Nam (cc Ch gii Phn, Chng; Danh sch cc Phn, Chng, nhm hng, phn nhm hng); Biu thu nhp khu u i; 6 (su) Quy tc tng qut gii thch vic phn loi hng ha theo H thng hi ha m t v m ha hng ha (Ph lc 2); Ngh nh s 06/2003/N-CP ngy 22 thng 1 nm 2003 ca Chnh ph; Ngoi ra, c th tham kho mt s ti liu.inh Khng Duy 54

24/09/2011


PHN LOI HNG HA THEO THNG T 49/2010/TT-BTC

-

Cn c phn loi hng ha: Khi phn loi hng ha phi cn c vo nguyn tc phn loi hng ha quy nh ti iu 5 Thng t ny v ty theo tng trng hp c th phi cn c vo mt hay nhiu cn c sau y: Cc ti liu trong h s HQ lin quan n phn loi HH; Thc t hng ha xut khu, nhp khu; Cc ti liu k thut, catalogue ca HH cn phn loi; M t tn hng, m s hng ha ghi ti Danh mc hng ha xut nhp khu VN, Biu thu nhp khu u i; C s d liu phn loi hng ha, p dng mc thu cng b trn trang thng tin in t ca TCHQ.24/09/2011 inh Khng Duy 55


PHN LOI HNG HA THEO THNG T 49/2010/TT-BTCPhn loi trc hng ha: - L vic trc khi HH c XK, NK, theo ngh ca ngi khai hi quan, c quan HQ xc nh tn gi, m s ca mt mt hng v ra quyt nh p dng c thi hn tn gi, m s ca mt hng . - p dng vi: + Hng cha c chi tit trong biu thu, cha c trong c s d liu phn loi + C th phn loi c da vo m t, ti liu k thut - Thm quyn: Hi quan cp Cc, Tng cc - H s: Phiu ngh, TLKT, Mu hng (nu c) - Hiu lc ca quyt nh phn loi: 365 ngy24/09/2011 inh Khng Duy 56Create PDF files without this message by purchasing novaPDF printer (http://www.novapdf.com)

PHN LOI HNG HA THEO THNG T 49/2010/TT-BTCKim tra vic PLHH khi lm TTHQ: + Nguyn tc: p dng qun l ri ro; + Mc ch: m bo s ph hp; xc nh ng mc thu; + Hnh thc, mc : Theo Thng t 194/2010/TT/BTC. Kim tra vic PLHH vi hng ha thng quan: + Nguyn tc: p dng QLRR, ch trng nhng l hng cha kim tra thc t HH v kim tra chi tit h s; + Trnh t: B phn Phc tp kim tra h s, nu pht hin sai st, gian ln th chuyn cho b phn KTSTQ. Phn tch, phn loi HH: p dng nu HH XK, NK khng phn bit c bng mt thng, phi dng my mc, thit b k thut xc nh tn gi v c tnh ca HH.24/09/2011 inh Khng Duy 57


PHN LOI THIT B NG B, THIT B TON B

Tr khi c yu cu c th khc, cc loi my lin hp gm hai hoc nhiu my lp ghp vi nhau thnh mt thit b ng b v cc loi my khc c thit k thc hin hai hay nhiu chc nng khc nhau hay b tr ln nhau c phn loi theo b phn chnh hoc my thc hin chc nng chnh; Khi mt my (k c t hp my) gm cc b phn cu thnh ring l (d l tch bit hoc c lin kt vi nhau bng ng hoc cc b phn truyn, bng cp in hoc bng cc b phn khc) nhm cng thc hin mt chc nng c xc nh r, qui nh chi tit ti mt trong cc nhm ca chng 84 hoc 85, th ton b my phi c phn loi vo nhm ph hp vi chc nng xc nh ca my; ng thi p dng vi qui nh ca Qui tc 2ainh Khng Duy 58

24/09/2011


LU V MC RI RC KHI P DNG QUI TC 2 (a)

-

-

-

Phn loi theo linh kin, chi tit ri, nu p ng y cc tiu ch sau y: V ri rc: Cc chi tit, linh kin phi ri nhau. V d: lp xe p ri sm, nan hoa, vnh, Cc chi tit, linh kin ri l cc chi tit cu thnh nn SP, khng bao gm cc sch hng dn, catalogue, bao b V tng s lng cc chi tit, linh kin ri: c s dng t nht mt chi tit, linh kin ri sn xut trong nc (t SX hoc mua ca DN khc sn xut trong nc lp rp thnh SP nguyn chic). Phn loi theo SP nguyn chic nu khng p ng 01 trong cc tiu ch hoc c 02 tiu ch trn: V ri rc: C t 02 linh kin, chi tit ri tr ln c lp rp vo vi nhau thnh cm, cm chc nng. V tng s lng cc chi tit, linh kin ri: Hon ton t ngun NK;inh Khng Duy 59

24/09/2011


TIPS TO CLASSIFY GOODSBefore classification 1. What is it? 2. What material/substance is it made of? 3. What are its function or use? 4. In what form is it usually imported? 5. Is this the only possible classification? Laptop Computer: 1. Identify: machine 2. Material: various (above Chapter 83) 3. Function: data processing => Possible section XVI => Possible Chapter 84 => Heading 84.7124/09/2011 inh Khng Duy 60


TIPS TO CLASSIFY GOODSFork made of wood 1. Identify: article of wood 2. Material: wood (below chap.83) 3. Function: tableware/ cutlery => Possible Section: lX => Possible Chapter: 44 => Heading 44.19 Self testing: - Chalk for writing on the blackboard - Plastic toys24/09/2011 inh Khng Duy 61


GIAN LN TRONG PHN LOI HNG HA

Gi mo h s, chng t hng ha; Khai sai tn hng; Khai sai thnh phn, cu to, c tnh hng ha; p dng sai cc qui nh i vi hng ha tho ri/cha hon chnh/dy chuyn my mc, thit b; linh kin v nguyn chic p dng sai qui tc phn loi bao b; Thng ng vi n v gim nh, phn tch, phn loi hng ha; Phi tang, tro i hng ha khi b kim tra thc t hoc KTSTQ;inh Khng Duy 62

24/09/2011


GIAN LN TRONG PHN LOI HNG HATh d: Doanh nghip khai bo nhp khu 2.000 tn thp hp kim trn, dng cun cha ph m trng, dng dy ko dng trong xy dng ng knh 6,5 mm v 8,0 mm, thu sut thu nhp khu 0% v thu GTGT 5%. Kt qu gim nh ca Trung tm K thut tiu chun o lng cht lng 3 cho thy, hng thc nhp l thp dng que trn cn nng, l loi thp cacbon (thp khng hp kim), loi 6,5 mm dng lm nguyn liu sn xut, loi 8 mm ph hp dng lm thp ct b tng trong xy dng, thu nhp khu 8%, thu GTGT 5%. Tr gi l hng trn 25,6 t ng, s thu chnh lch tng trn 2,1 t ng.24/09/2011 inh Khng Duy 63


Documents

Chuong 3.1. Phan Loai Hang Hoa