{"id":14819,"date":"2021-10-29T08:12:48","date_gmt":"2021-10-29T08:12:48","guid":{"rendered":"https:\/\/bizlawyer.vn\/exemption-of-import-tax-for-goods-entrusted-to-import"},"modified":"2021-10-29T08:15:13","modified_gmt":"2021-10-29T08:15:13","slug":"mien-thue-nhap-khau-doi-voi-hang-hoa-thuoc-dien-uy-thac-nhap-khau","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/vi\/mien-thue-nhap-khau-doi-voi-hang-hoa-thuoc-dien-uy-thac-nhap-khau","title":{"rendered":"Mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u"},"content":{"rendered":"<p>Ng\u00e0y 20\/10\/2021, T\u1ed5ng C\u1ee5c h\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 4948\/TCHQ-TXNK \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>&#8211; \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u l\u00e0:<\/strong><br \/>\n<em>(i) Nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 (bao g\u1ed3m c\u1ea3 v\u1eadt t\u01b0 l\u00e0m bao b\u00ec ho\u1eb7c bao b\u00ec \u0111\u1ec3 \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u), linh ki\u1ec7n, b\u00e1n th\u00e0nh ph\u1ea9m nh\u1eadp kh\u1ea9u tr\u1ef1c ti\u1ebfp c\u1ea5u th\u00e0nh s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c tham gia tr\u1ef1c ti\u1ebfp v\u00e0o qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0ng kh\u00f4ng tr\u1ef1c ti\u1ebfp chuy\u1ec3n h\u00f3a th\u00e0nh h\u00e0ng h\u00f3a; <\/em><br \/>\n<em>(ii) S\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u00f3ng g\u00f3i, d\u00e1n nh\u00e3n ho\u1eb7c g\u1eafn, l\u1eafp r\u00e1p v\u00e0o s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u ho\u1eb7c \u0111\u00f3ng chung th\u00e0nh m\u1eb7t h\u00e0ng \u0111\u1ed3ng b\u1ed9 v\u1edbi s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; <\/em><br \/>\n<em>(iii) Linh ki\u1ec7n, ph\u1ee5 t\u00f9ng nh\u1eadp kh\u1ea9u \u0111\u1ec3 b\u1ea3o h\u00e0nh cho s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u; <\/em><br \/>\n<em>(iv) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u kh\u00f4ng s\u1eed d\u1ee5ng \u0111\u1ec3 mua b\u00e1n, trao \u0111\u1ed5i ho\u1eb7c ti\u00eau d\u00f9ng m\u00e0 ch\u1ec9 d\u00f9ng l\u00e0m h\u00e0ng m\u1eabu;<\/em><br \/>\n<em>(v) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u1ef1c t\u1ebf \u0111\u00e3 ti\u00eau h\u1ee7y.<\/em><\/p>\n<p>(Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 7 \u0110i\u1ec1u 16 Lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u s\u1ed1 107\/2016\/QH13, \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 134\/2016\/N\u0110-CP ng\u00e0y 01\/9\/2016 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1ea1i kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 18\/2021\/N\u0110-CP)<\/p>\n<p>T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u n\u00eau tr\u00ean nh\u01b0ng \u1ee7y th\u00e1c cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (g\u1ecdi l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn \u1ee7y th\u00e1c) nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u0111\u1ec3 cung c\u1ea5p cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7y th\u00e1c s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u th\u00ec h\u00e0ng h\u00f3a do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u v\u1edbi \u0111i\u1ec1u ki\u1ec7n gi\u00e1 cung c\u1ea5p h\u00e0ng h\u00f3a theo h\u1ee3p \u0111\u1ed3ng \u1ee7y th\u00e1c kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>\n<p>&#8211; T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7y th\u00e1c c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, b\u00e1o c\u00e1o quy\u1ebft to\u00e1n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/p>\n<p>&#8211; Vi\u1ec7c ki\u1ec3m tra c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c c\u01a1 quan h\u1ea3i quan th\u1ef1c hi\u1ec7n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1ee7y th\u00e1c.<\/p>\n<p><strong>C\u00f4ng v\u0103n n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 20\/10\/2021.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 20\/10\/2021, T\u1ed5ng C\u1ee5c h\u1ea3i quan \u0111\u00e3 ban h\u00e0nh C\u00f4ng v\u0103n s\u1ed1 4948\/TCHQ-TXNK \u0111\u1ec3 \u0111\u01b0a ra \u00fd ki\u1ebfn v\u1ec1 vi\u1ec7c x\u1eed l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u. C\u1ee5 th\u1ec3 nh\u01b0 sau: &#8211; \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u l\u00e0: (i) Nguy\u00ean [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bai-viet"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/comments?post=14819"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/posts\/14819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media\/14815"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/media?parent=14819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/categories?post=14819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/vi\/wp-json\/wp\/v2\/tags?post=14819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}