{"id":733,"date":"2015-03-19T09:10:28","date_gmt":"2015-03-19T02:10:28","guid":{"rendered":"https:\/\/luatsubaoho.com\/?p=733"},"modified":"2020-01-29T16:18:24","modified_gmt":"2020-01-29T09:18:24","slug":"quy-dinh-ve-thu-tuc-hai-quan-cho-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/quy-dinh-ve-thu-tuc-hai-quan-cho-doanh-nghiep\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan cho doanh nghi\u1ec7p"},"content":{"rendered":"\n<p style=\"text-align: justify;\">Ch\u00ednh Ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh lu\u1eadt h\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, ngh\u1ecb \u0111\u1ecbnh n\u00e0y chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 ki\u1ec3m so\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, th\u00f4ng tin c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng \u1edf \u0111\u00e2y l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a, xu\u1ea5t c\u1ea3nh, qu\u00e1 c\u1ea3nh ph\u01b0\u01a1ng tu\u1ec7n v\u1eadn t\u1ea3i; t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u, qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a, xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u01a1 quan h\u1ea3i quan, c\u00f4ng ch\u1ee9c h\u1ea3i quan; c\u01a1 quan kh\u00e1c c\u1ee7a nh\u00e0 n\u01b0\u1edbc trong vi\u1ec7c ph\u1ed1i h\u1ee3p qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 h\u1ea3i quan.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh ng\u01b0\u1eddi khai h\u1ea3i quan bao g\u1ed3m: Ch\u1ee7 h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng h\u00f3a l\u00e0 th\u01b0\u01a1ng nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng hi\u1ec7n di\u1ec7n t\u1ea1i Vi\u1ec7t Nam th\u00ec ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan th\u00f4ng qua \u0111\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n<p style=\"text-align: justify;\">Ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n, ng\u01b0\u1eddi \u0111i\u1ec1u khi\u1ec3n ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh \u1ee7y quy\u1ec1n.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi \u0111\u01b0\u1ee3c ch\u1ee7 h\u00e0ng h\u00f3a \u1ee7y quy\u1ec1n trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a l\u00e0 qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng c\u1ee7a c\u00e1 nh\u00e2n; h\u00e0nh l\u00fd g\u1eedi tr\u01b0\u1edbc, g\u1eedi sau chuy\u1ebfn \u0111i c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 qu\u00e1 c\u1ea3nh h\u00e0ng h\u00f3a. \u0110\u1ea1i l\u00fd l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan. Doanh nghi\u1ec7p cung \u1ee9ng d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 chuy\u1ec3n ph\u00e1t nhanh qu\u1ed1c t\u1ebf tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u00e0ng c\u00f3 y\u00eau c\u1ea7u kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 \u01b0u ti\u00ean \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Trong th\u1eddi h\u1ea1n 02 n\u0103m li\u00ean t\u1ee5c t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p n\u1ed9p v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u00f4ng nh\u1eadn doanh nghi\u1ec7p \u01b0u ti\u00ean, doanh nghi\u1ec7p kh\u00f4ng vi ph\u1ea1m c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf, h\u1ea3i quan t\u1edbi m\u1ee9c b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, bu\u00f4n l\u1eadu v\u00e0 v\u1eadn chuy\u1ec3n tr\u00e1i ph\u00e9p h\u00e0ng h\u00f3a qua bi\u00ean gi\u1edbi; c\u00e1c h\u00e0nh vi vi ph\u1ea1m h\u00e0nh ch\u00ednh c\u00f3 h\u00ecnh th\u1ee9c, m\u1ee9c x\u1eed ph\u1ea1t v\u01b0\u1ee3t th\u1ea9m quy\u1ec1n Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan v\u00e0 c\u00e1c ch\u1ee9c danh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng.<\/li>\n<li>\u00c1p d\u1ee5ng c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh; b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u00e0ng n\u0103m ph\u1ea3i \u0111\u01b0\u1ee3c ki\u1ec3m to\u00e1n b\u1edfi c\u00f4ng ty ki\u1ec3m to\u00e1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh d\u1ecbch v\u1ee5 ki\u1ec3m to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ki\u1ec3m to\u00e1n \u0111\u1ed9c l\u1eadp. \u00dd ki\u1ebfn ki\u1ec3m to\u00e1n v\u1ec1 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh n\u00eau trong b\u00e1o c\u00e1o ki\u1ec3m to\u00e1n ph\u1ea3i l\u00e0 \u00fd ki\u1ebfn ch\u1ea5p nh\u1eadn to\u00e0n ph\u1ea7n theo chu\u1ea9n m\u1ef1c ki\u1ec3m to\u00e1n Vi\u1ec7t Nam.<\/li>\n<li>Doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n v\u00e0 duy tr\u00ec h\u1ec7 th\u1ed1ng, quy tr\u00ecnh qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t v\u1eadn h\u00e0nh th\u1ef1c t\u1ebf trong to\u00e0n b\u1ed9 d\u00e2y chuy\u1ec1n cung \u1ee9ng h\u00e0ng h\u00f3a xu\u1ea5t, nh\u1eadp kh\u1ea9u c\u1ee7a m\u00ecnh.<\/li>\n<li>Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u0111\u1ea1t kim ng\u1ea1ch 100 tri\u1ec7u USD\/n\u0103m; doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a s\u1ea3n xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea1t kim ng\u1ea1ch 40 tri\u1ec7u USD\/n\u0103m; doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a l\u00e0 n\u00f4ng s\u1ea3n, th\u1ee7y s\u1ea3n s\u1ea3n xu\u1ea5t ho\u1eb7c nu\u00f4i, tr\u1ed3ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea1t kim ng\u1ea1ch 30 tri\u1ec7u USD\/n\u0103m; \u0111\u1ea1i l\u00fd th\u1ee7 t\u1ee5c h\u1ea3i quan: s\u1ed1 t\u1edd khai l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan trong n\u0103m \u0111\u1ea1t 20.000 t\u1edd khai\/n\u0103m. Kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 kim ng\u1ea1ch b\u00ecnh qu\u00e2n trong 2 n\u0103m li\u00ean ti\u1ebfp t\u00ednh \u0111\u1ebfn ng\u00e0y doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb xem x\u00e9t, kh\u00f4ng bao g\u1ed3m kim ng\u1ea1ch xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Vi\u1ec7c \u00e1p d\u1ee5ng qu\u1ea3n l\u00fd r\u1ee7i ro trong ho\u1ea1t \u0111\u1ed9ng nghi\u1ec7p v\u1ee5 h\u1ea3i quan ph\u1ea3i do c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 kh\u00e1c d\u1ef1a tr\u00ean vi\u1ec7c t\u1ed5ng h\u1ee3p, x\u1eed l\u00fd c\u00e1c k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro.<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c H\u1ea3i quan c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 t\u1ed5ng h\u1ee3p, x\u1eed l\u00fd c\u00e1c k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi khai h\u1ea3i quan, ph\u00e2n lo\u1ea1i m\u1ee9c \u0111\u1ed9 r\u1ee7i ro theo ti\u00eau ch\u00ed do B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c ph\u00e2n c\u1ea5p quy\u1ebft \u0111\u1ecbnh vi\u1ec7c ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, ki\u1ec3m tra sau th\u00f4ng quan, thanh tra h\u1ea3i quan v\u00e0 c\u00e1c bi\u1ec7n ph\u00e1p nghi\u1ec7p v\u1ee5 h\u1ea3i quan kh\u00e1c tr\u00ean c\u01a1 s\u1edf ph\u00f9 h\u1ee3p v\u1edbi ngu\u1ed3n nh\u00e2n l\u1ef1c, c\u00e1c \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf qu\u1ea3n l\u00fd h\u1ea3i quan.<\/p>\n<p style=\"text-align: justify;\">Nguy\u00ean t\u1eafc, ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan:<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u: Tr\u1ecb gi\u00e1 h\u1ea3i quan h\u00e0ng xu\u1ea5t kh\u1ea9u l\u00e0 gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t, kh\u00f4ng bao g\u1ed3m ph\u00ed b\u1ea3o hi\u1ec3m qu\u1ed1c t\u1ebf v\u00e0 ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf. Gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u xu\u1ea5t l\u00e0 gi\u00e1 ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c c\u00e1c h\u00ecnh th\u1ee9c c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd t\u01b0\u01a1ng \u0111\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng, h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan c\u1ee7a l\u00f4 h\u00e0ng ph\u00f9 h\u1ee3p v\u1edbi h\u00e0ng h\u00f3a th\u1ef1c xu\u1ea5t kh\u1ea9u.<\/li>\n<li>\u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u: Tr\u1ecb gi\u00e1 h\u1ea3i quan h\u00e0ng nh\u1eadp kh\u1ea9u l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 t\u00ednh \u0111\u1ebfn c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean tr\u00ean c\u01a1 s\u1edf \u00e1p d\u1ee5ng Hi\u1ec7p \u0111\u1ecbnh chung v\u1ec1 thu\u1ebf quan v\u00e0 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c theo c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam \u0111\u00e3 k\u00fd k\u1ebft. C\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:\n<ul>\n<li>\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean l\u00e0 c\u1ea3ng d\u1ee1 h\u00e0ng ghi tr\u00ean v\u1eadn \u0111\u01a1n;<\/li>\n<li>\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean l\u00e0 ga \u0111\u01b0\u1eddng s\u1eaft li\u00ean v\u1eadn qu\u1ed1c t\u1ebf \u1edf bi\u00ean gi\u1edbi;<\/li>\n<li>\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u00f4ng, c\u1eeda kh\u1ea9u nh\u1eadp \u0111\u1ea7u ti\u00ean l\u00e0 c\u1eeda kh\u1ea9u bi\u00ean gi\u1edbi n\u01a1i h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111i v\u00e0o l\u00e3nh th\u1ed5 Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh b\u1eaft \u0111\u1ea7u t\u1eeb ng\u00e0y 15 th\u00e1ng 3 n\u0103m 2015. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y thay th\u1ebf c\u00e1c Ngh\u1ecb \u0111\u1ecbnh sau: s\u1ed1 154\/2005\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan; s\u1ed1 87\/2012\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt H\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u th\u01b0\u01a1ng m\u1ea1i; s\u1ed1 66\/2002\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh m\u1ee9c h\u00e0nh l\u00fd c\u1ee7a ng\u01b0\u1eddi xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh v\u00e0 qu\u00e0 bi\u1ebfu, t\u1eb7ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf; s\u1ed1 06\/2003\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u; s\u1ed1 40\/2007\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u00ednh Ph\u1ee7 v\u1eeba ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh lu\u1eadt h\u1ea3i quan v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan. V\u1ec1 ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh, ngh\u1ecb \u0111\u1ecbnh n\u00e0y chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p thi h\u00e0nh Lu\u1eadt H\u1ea3i quan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[191],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/733"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=733"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/733\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=733"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=733"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}