📋 Tender Overview
Bo truong Bo Tai chinh ban hanh Thong tu so 154/2026/TT-BTC sua doi, bo sung mot so dieu cua Thong tu so 80/2019/TT-BTC ngay 15/11/2019 cua Bo truong Bo Tai chinh huong dan thu tuc hai quan, quan ly thue, phi va le phi doi voi hang hoa xuat khau, nhap khau theo Nghi dinh so 14/2018/ND-CP ngay 23/01/2018 cua Chinh phu quy dinh chi tiet ve hoat dong thuong mai bien gioi. Tai xuong Quy dinh moi ve thu tuc hai quan voi hang hoa mua gom cua cu dan bien gioi - Anh minh hoaThong tu so 154/2026/TT-BTC da sua doi mot so quy dinh cua Thong tu so 80/2019/TT-BTC ve: Thu tuc hai quan, quan ly thue, phi va le phi doi voi hang hoa nhap khau thuong nhan mua gom cua cu dan bien gioi; kiem tra, giam sat hai quan doi voi hang hoa xuat khau, nhap khau cua thuong nhan, hang hoa nhap khau thuong nhan mua gom cua cu dan bien gioi; thu tuc hai quan, quan ly thue, phi va le phi doi voi hang hoa xuat khau, nhap khau cua cu dan bien gioi; kiem tra, giam sat hai quan doi voi hang hoa xuat khau, nhap khau cua cu dan bien gioi...Thu tuc hai quan, quan ly thue, phi va le phi doi voi hang hoa nhap khau thuong nhan mua gom cua cu dan bien gioiTheo Thong tu so 154/2026/TT-BTC, thuong nhan khi thuc hien mua gom hang hoa nhap khau da duoc huong dinh muc mien thue cua cu dan bien gioi tai khu vuc cho bien gioi theo quy dinh tai khoan 1 va khoan 2 Dieu 14 Nghi dinh so 14/2018/ND-CP quy dinh chi tiet ve hoat dong thuong mai bien gioi thuc hien thu tuc hai quan nhu doi voi hang hoa nhap khau cua thuong nhan qua cua khau bien gioi, trong do khai thong tin so to khai cu dan bien gioi tai o so van don tren to khai hai quan va dinh kem to khai cu dan bien gioi len he thong; truong hop khai to khai hai quan giay thi nop kem bo ho so hai quan.Thoi han nop ho so hai quan cham nhat la 30 ngay ke tu ngay mua gom hang hoa.Thuong nhan mua gom hang hoa cua cu dan bien gioi tai khu vuc cua khau bien gioi theo quy dinh tai Dieu 6 Nghi dinh so 14/2018/ND-CP phai thuc hien khai va dang ky to khai hai quan tai Hai quan cua khau gan nhat noi da mua gom hang hoa.Thuong nhan mua gom hang hoa nhap khau cua cu dan bien gioi chi duoc ban hoac van chuyen hang hoa da mua gom ra khoi khu vuc cua khau bien gioi hoac cac dia diem tap ket, kiem tra hang hoa quy dinh tai (*) vao noi dia khi da hoan thanh thu tuc hai quan, nop day du thue va cac khoan thu khac (neu co) theo quy dinh cua phap luat. Thuong nhan duoc su dung to khai hai quan da hoan thanh thu tuc hai quan de lam chung tu luu hanh, van chuyen hang hoa vao noi dia.Hang hoa thuong nhan mua gom cua cu dan bien gioi khi lam thu tuc nhap khau phai tap ket day du hang hoa tai mot trong cac dia diem sau: kho, bai, dia diem tap ket, kiem tra, giam sat hai quan tap trung tai khu vuc cua khau. Viec bo tri cac dia diem tap ket hang hoa thuong nhan mua gom cua cu dan bien gioi phai bao dam khong gay un tac hang hoa, phuong tien. (*)Truong hop hang hoa mua ban, trao doi cua cu dan bien gioi da thuc hien day du cac nghia vu ve thue, phi, le phi va cac khoan thu khac (neu co), chinh sach quan ly hang hoa nhap khau va cac quy dinh ve kiem tra chat luong hang hoa thi thuong nhan khong phai thuc hien thu tuc hai quan doi voi hang hoa mua gom cua cu dan bien gioi.Viec xac dinh hang hoa da dap ung day du cac dieu kien quy dinh tai khoan nay duoc can cu tren ho so, chung tu, du lieu dien tu hoac thong tin do co quan co tham quyen cung cap theo quy dinh cua phap luat.Truong hop hang hoa mua gom cua cu dan bien gioi duoc van chuyen, dua vao luu thong trong noi dia thi thuong nhan phai lap hoa don dien tu theo quy dinh cua phap luat.Kiem tra, giam sat hai quan doi voi hang hoa xuat khau, nhap khau cua thuong nhan, hang hoa nhap khau thuong nhan mua gom cua cu dan bien gioiThong tu so 154/2026/TT-BTC neu ro, viec kiem tra, giam sat hai quan doi voi hang hoa xuat khau, nhap khau cua thuong nhan, hang hoa nhap khau thuong nhan mua gom cua cu dan bien gioi thuc hien nhu sau: Hang hoa chiu su kiem tra, giam sat hai quan tu khi tap ket tai kho, bai, dia diem tap ket, kiem tra, giam sat hai quan tap trung tai khu vuc cua khau cho den khi hoan thanh thu tuc hai quan va dua ra khoi khu vuc giam sat hai quan; Co quan Hai quan thuc hien kiem tra ho so, kiem tra thuc the hang hoa theo quy dinh Nghi dinh 08/2015/ND-CP quy dinh chi tiet va bien phap thi hanh Luat Hai quan ve thu tuc hai quan, kiem tra, giam sat, kiem soat hai quan duoc sua doi, bo sung boi Nghi dinh so 167/2025/ND-CP, huong dan tai Thong tu so 38/2015/TT-BTC quy dinh ve thu tuc hai quan; kiem tra, giam sat hai quan; thue xuat khau, thue nhap khau va quan ly thue doi voi hang hoa xuat khau, nhap khau duoc sua doi, bo sung boi Thong tu so 39/2018/TT-BTC va Thong tu so 121/2025/TT-BTC va cac van ban phap luat lien quan den kiem tra, giam sat hai quan.Thu tuc hai quan, quan ly thue, phi va le phi doi voi hang hoa xuat khau, nhap khau cua cu dan bien gioiTheo Thong tu so 154/2026/TT-BTC, hoat dong mua ban, trao doi hang hoa cua cu dan bien gioi qua cac cua khau, loi mo bien gioi la hoat dong xuat khau, nhap khau theo quy dinh cua phap luat Hang hoa mua ban, trao doi cua cu dan bien gioi duoc huong dinh muc mien thue theo quy dinh tai Phu luc V Nghi dinh so 134/2016/ND-CP quy dinh chi tiet mot so dieu va bien phap thi hanh Luat Thue xuat khau, thue nhap khau va cac van ban quy pham phap luat co lien quan.Khi van chuyen hang hoa mua ban, trao doi qua cua khau bien gioi, cu dan bien gioi phai khai bao day du thong tin theo cac chi tieu quy dinh tai Phu luc I ban hanh kem theo Thong tu nay qua he thong xu ly du lieu dien tu hai quan va chiu trach nhiem truoc phap luat ve thong tin khai bao. Truong hop he thong gap su co hoac chua dap ung thi Hai quan Cua khau huong dan cu dan khai bao tren to khai giay theo mau tai Phu luc II ban hanh kem theo Thong tu nay. Sau khi He thong hoat dong tro lai, cong chuc hai quan phai cap nhat cac thong tin tren to khai hai quan giay, quyet dinh thong quan hoac giai phong hang vao He thong.Hang hoa trao doi, mua ban cua cu dan bien gioi phai
