{"id":8079,"date":"2026-09-25T11:13:18","date_gmt":"2026-09-25T04:13:18","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8079"},"modified":"2026-09-25T11:13:18","modified_gmt":"2026-09-25T04:13:18","slug":"thong-tu-48-2026","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/thong-tu-48-2026\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT v\u1ec1 h\u1ea1n ng\u1ea1ch thu\u1ebf quan"},"content":{"rendered":"

\u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT<\/span><\/a> \u0111\u00e3 t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy tr\u00ecnh v\u1eadn h\u00e0nh v\u00e0 chi ph\u00ed thu\u1ebf c\u1ee7a c\u00e1c th\u01b0\u01a1ng nh\u00e2n nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a t\u1ea1i Vi\u1ec7t Nam. V\u0103n b\u1ea3n n\u00e0y s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh quan tr\u1ecdng t\u1ea1i <\/span>Th\u00f4ng t\u01b0 12\/2018\/TT-BCT<\/span><\/a>, t\u1ea1o n\u00ean b\u01b0\u1edbc ngo\u1eb7t trong c\u01a1 ch\u1ebf c\u1ea5p ph\u00e9p v\u00e0 ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf quan. C\u0103n c\u1ee9 theo Lu\u1eadt Qu\u1ea3n l\u00fd ngo\u1ea1i th\u01b0\u01a1ng 2017 v\u00e0 <\/span>Decree 69\/2018\/ND-CP<\/span><\/a>, s\u1ef1 thay \u0111\u1ed5i n\u00e0y gi\u00fap chu\u1ea9n h\u00f3a th\u1eddi gian gi\u1ea3i quy\u1ebft th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, \u0111\u1ed3ng th\u1eddi gi\u1ea3m thi\u1ec3u c\u00e1c gi\u1ea5y t\u1edd ch\u1ed3ng ch\u00e9o cho doanh nghi\u1ec7p.<\/span><\/p>\n

Trong b\u1ed1i c\u1ea3nh ng\u00e0nh thu\u1ebf v\u00e0 h\u1ea3i quan t\u0103ng c\u01b0\u1eddng ki\u1ec3m tra sau th\u00f4ng quan theo Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf hi\u1ec7n h\u00e0nh, vi\u1ec7c kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c \u0111i\u1ec3m \u0111i\u1ec1u ch\u1ec9nh c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb \u00e1p thu\u1ebf su\u1ea5t ngo\u00e0i h\u1ea1n ng\u1ea1ch r\u1ea5t cao. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 c\u1ea5u tr\u00fac h\u1ed3 s\u01a1 m\u1edbi, c\u00e1c m\u1ed1c th\u1eddi gian x\u1eed l\u00fd li\u00ean ng\u00e0nh v\u00e0 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a gi\u1ea5y ph\u00e9p \u0111\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch logistics v\u00e0 t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT<\/figcaption><\/figure>\n
    \n
  • \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT l\u00e0 h\u1ec7 th\u1ed1ng quy \u0111\u1ecbnh c\u1eadp nh\u1eadt v\u1ec1 vi\u1ec7c t\u1ed1i gi\u1ea3n h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, si\u1ebft ch\u1eb7t quy tr\u00ecnh ph\u00e2n giao v\u00e0 c\u1ed1 \u0111\u1ecbnh th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan \u0111\u1ebfn ng\u00e0y 31\/12 c\u1ee7a n\u0103m c\u1ea5p ph\u00e9p.\u00a0<\/span><\/li>\n
  • V\u0103n b\u1ea3n do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ban h\u00e0nh nh\u1eb1m qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a \u01b0u \u0111\u00e3i thu\u1ebf quan t\u1ea1i Vi\u1ec7t Nam. Quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng b\u1eaft bu\u1ed9c cho m\u1ecdi th\u01b0\u01a1ng nh\u00e2n xu\u1ea5t nh\u1eadp kh\u1ea9u, c\u01a1 quan h\u1ea3i quan v\u00e0 c\u00e1c B\u1ed9 ng\u00e0nh c\u00f3 li\u00ean quan t\u1eeb ng\u00e0y 05\/09\/2026. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t ti\u1ebfn \u0111\u1ed9 m\u1edf t\u1edd khai h\u1ea3i quan \u0111\u1ec3 tr\u00e1nh b\u1ecb truy thu thu\u1ebf ngo\u00e0i h\u1ea1n ng\u1ea1ch.<\/span><\/li>\n<\/ul>\n

    Th\u00f4ng t\u01b0 48\/2026\/TT-BCT l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p?<\/b><\/h2>\n
    \"Th\u00f4ng
    Th\u00f4ng t\u01b0 48\/2026\/TT-BCT l\u00e0 g\u00ec v\u00e0 vai tr\u00f2 \u0111\u1ed1i v\u1edbi qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p?<\/figcaption><\/figure>\n

    Th\u00f4ng t\u01b0 48\/2026\/TT-BCT l\u00e0 v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt do B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ban h\u00e0nh, quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 h\u1ed3 s\u01a1, quy tr\u00ecnh ph\u00e2n giao v\u00e0 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c c\u1ee7a Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan. V\u0103n b\u1ea3n n\u00e0y tr\u1ef1c ti\u1ebfp s\u1eeda \u0111\u1ed5i v\u00e0 thay th\u1ebf c\u00e1c \u0111i\u1ec1u kho\u1ea3n quan tr\u1ecdng t\u1ea1i Th\u00f4ng t\u01b0 12\/2018\/TT-BCT, thi\u1ebft l\u1eadp c\u01a1 ch\u1ebf qu\u1ea3n l\u00fd m\u1edbi minh b\u1ea1ch h\u01a1n cho ho\u1ea1t \u0111\u1ed9ng ngo\u1ea1i th\u01b0\u01a1ng.<\/span><\/p>\n

    H\u1ea1n ng\u1ea1ch thu\u1ebf quan l\u00e0 bi\u1ec7n ph\u00e1p qu\u1ea3n l\u00fd do Nh\u00e0 n\u01b0\u1edbc \u00e1p d\u1ee5ng \u0111\u1ec3 kh\u1ed1ng ch\u1ebf s\u1ed1 l\u01b0\u1ee3ng ho\u1eb7c tr\u1ecb gi\u00e1 m\u1ed9t m\u1eb7t h\u00e0ng nh\u1eadp kh\u1ea9u nh\u1ea5t \u0111\u1ecbnh v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i. Khi doanh nghi\u1ec7p nh\u1eadp kh\u1ea9u trong ph\u1ea1m vi h\u1ea1n ng\u1ea1ch \u0111\u01b0\u1ee3c ph\u00e2n giao, m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng th\u01b0\u1eddng r\u1ea5t th\u1ea5p. Tr\u01b0\u1eddng h\u1ee3p nh\u1eadp kh\u1ea9u v\u01b0\u1ee3t s\u1ed1 l\u01b0\u1ee3ng h\u1ea1n ng\u1ea1ch ho\u1eb7c kh\u00f4ng c\u00f3 gi\u1ea5y ph\u00e9p h\u1ee3p l\u1ec7, l\u00f4 h\u00e0ng s\u1ebd ch\u1ecbu m\u1ee9c thu\u1ebf su\u1ea5t ngo\u00e0i h\u1ea1n ng\u1ea1ch cao g\u1ea5p nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n

    Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh m\u1edbi \u0111\u00f3ng vai tr\u00f2 s\u1ed1ng c\u00f2n trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n thu\u1ebf. M\u1ecdi s\u1ef1 ch\u1eadm tr\u1ec5 trong kh\u00e2u ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ho\u1eb7c hi\u1ec3u sai v\u1ec1 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c gi\u1ea5y ph\u00e9p \u0111\u1ec1u khi\u1ebfn doanh nghi\u1ec7p r\u01a1i v\u00e0o th\u1ebf b\u1ecb \u0111\u1ed9ng. Chi ph\u00ed thu\u1ebf gia t\u0103ng \u0111\u1ed9t bi\u1ebfn s\u1ebd tr\u1ef1c ti\u1ebfp \u0103n m\u00f2n l\u1ee3i nhu\u1eadn v\u00e0 l\u00e0m gi\u00e1n \u0111o\u1ea1n chu\u1ed7i cung \u1ee9ng nguy\u00ean li\u1ec7u s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

    Theo g\u00f3c nh\u00ecn t\u1eeb MAN – Master Accountant Network, qu\u1ea3n tr\u1ecb h\u1ea1n ng\u1ea1ch thu\u1ebf quan kh\u00f4ng ch\u1ec9 l\u00e0 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh \u0111\u01a1n thu\u1ea7n m\u00e0 l\u00e0 m\u1ed9t ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a chi\u1ebfn l\u01b0\u1ee3c t\u1ed1i \u01b0u chi ph\u00ed thu\u1ebf. Doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng v\u1edbi quy \u0111\u1ecbnh m\u1edbi s\u1ebd ki\u1ec3m so\u00e1t t\u1ed1t gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n v\u00e0 duy tr\u00ec n\u0103ng l\u1ef1c c\u1ea1nh tranh b\u1ec1n v\u1eefng tr\u00ean th\u1ecb tr\u01b0\u1eddng.<\/span><\/p>\n

    Chi ti\u1ebft c\u00e1c \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u<\/b><\/h2>\n
    \"Chi
    Chi ti\u1ebft c\u00e1c \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u<\/figcaption><\/figure>\n

    C\u1eaft gi\u1ea3m th\u00e0nh ph\u1ea7n h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd h\u1ea1n ng\u1ea1ch thu\u1ebf quan<\/b><\/h3>\n

    Kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 48\/2026\/TT-BCT \u0111\u00e3 gi\u1ea3n l\u01b0\u1ee3c \u0111\u00e1ng k\u1ec3 c\u00e1c t\u00e0i li\u1ec7u b\u1eaft bu\u1ed9c trong b\u1ed9 h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u theo ph\u01b0\u01a1ng th\u1ee9c x\u00e9t duy\u1ec7t. Th\u01b0\u01a1ng nh\u00e2n hi\u1ec7n nay ch\u1ec9 c\u1ea7n chu\u1ea9n b\u1ecb hai th\u00e0nh ph\u1ea7n ch\u00ednh bao g\u1ed3m:<\/span><\/p>\n

      \n
    • \u0110\u01a1n \u0111\u0103ng k\u00fd h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u theo m\u1eabu quy \u0111\u1ecbnh.<\/span><\/li>\n
    • T\u00e0i li\u1ec7u ch\u1ee9ng minh th\u01b0\u01a1ng nh\u00e2n l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<\/ul>\n

      \u0110i\u1ec3m kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi quy \u0111\u1ecbnh c\u0169 t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 12\/2018\/TT-BCT l\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u00e3 b\u00e3i b\u1ecf y\u00eau c\u1ea7u n\u1ed9p b\u1ea3n sao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p c\u00f3 \u0111\u00f3ng d\u1ea5u c\u1ee7a th\u01b0\u01a1ng nh\u00e2n.<\/span><\/p>\n

      S\u1ef1 c\u1eaft gi\u1ea3m n\u00e0y gi\u00fap lo\u1ea1i b\u1ecf b\u01b0\u1edbc chu\u1ea9n b\u1ecb gi\u1ea5y t\u1edd tr\u00f9ng l\u1eb7p, v\u1ed1n \u0111\u00e3 c\u00f3 s\u1eb5n tr\u00ean h\u1ec7 th\u1ed1ng c\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Thay \u0111\u1ed5i n\u00e0y ph\u1ea3n \u00e1nh \u0111\u1ecbnh h\u01b0\u1edbng chuy\u1ec3n \u0111\u1ed5i s\u1ed1 c\u1ee7a Ch\u00ednh ph\u1ee7, gi\u1ea3m b\u1edbt chi ph\u00ed tu\u00e2n th\u1ee7 cho c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u.<\/span><\/p>\n

      \u0110i\u1ec1u ch\u1ec9nh quy tr\u00ecnh v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft c\u1ee7a B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng<\/b><\/h3>\n

      Quy tr\u00ecnh x\u00e9t duy\u1ec7t v\u00e0 c\u1ea5p Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 48\/2026\/TT-BCT \u0111\u01b0\u1ee3c c\u1ea5u tr\u00fac l\u1ea1i v\u1edbi c\u00e1c m\u1ed1c th\u1eddi gian r\u00f5 r\u00e0ng cho t\u1eebng b\u01b0\u1edbc x\u1eed l\u00fd li\u00ean ng\u00e0nh. \u0110i\u1ec1u n\u00e0y gi\u00fap th\u01b0\u01a1ng nh\u00e2n d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 ch\u1ee7 \u0111\u1ed9ng ti\u1ebfn \u0111\u1ed9 th\u00f4ng quan.<\/span><\/p>\n

        \n
      • Ti\u1ebfp nh\u1eadn v\u00e0 ph\u1ea3n h\u1ed3i h\u1ed3 s\u01a1: Trong th\u1eddi h\u1ea1n 03 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y ti\u1ebfp nh\u1eadn, n\u1ebfu h\u1ed3 s\u01a1 ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ec3 th\u01b0\u01a1ng nh\u00e2n ho\u00e0n thi\u1ec7n.<\/span><\/li>\n
      • L\u1ea5y \u00fd ki\u1ebfn c\u00e1c B\u1ed9 ng\u00e0nh: Trong th\u1eddi h\u1ea1n 20 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac th\u1eddi gian ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 theo c\u00f4ng b\u1ed1, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng g\u1eedi v\u0103n b\u1ea3n l\u1ea5y \u00fd ki\u1ebfn c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 li\u00ean quan.<\/span><\/li>\n
      • Tr\u1ea3 l\u1eddi \u00fd ki\u1ebfn li\u00ean ng\u00e0nh: C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9 c\u00f3 th\u1eddi h\u1ea1n 07 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec3 g\u1eedi \u00fd ki\u1ebfn tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/li>\n
      • C\u1ea5p Gi\u1ea5y ph\u00e9p ho\u1eb7c t\u1eeb ch\u1ed1i: Trong th\u1eddi h\u1ea1n 15 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c \u00fd ki\u1ebfn c\u1ee7a c\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u1ea5p Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi t\u1eeb ch\u1ed1i v\u00e0 n\u00eau r\u00f5 l\u00fd do.<\/span><\/li>\n<\/ul>\n

        Tr\u01b0\u1edbc \u0111\u00e2y, \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 12\/2018\/TT-BCT ch\u1ec9 quy \u0111\u1ecbnh chung chung th\u1eddi h\u1ea1n c\u1ea5p ph\u00e9p l\u00e0 10 ng\u00e0y l\u00e0m vi\u1ec7c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e2n giao. Quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 minh b\u1ea1ch h\u00f3a to\u00e0n b\u1ed9 th\u1eddi gian x\u1eed l\u00fd n\u1ed9i b\u1ed9 gi\u1eefa c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

        Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi h\u1ea1n hi\u1ec7u l\u1ef1c Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u<\/b><\/h3>\n

        T\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 48\/2026\/TT-BCT, B\u1ed9 C\u00f4ng Th\u01b0\u01a1ng \u0111\u00e3 b\u1ed5 sung quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 th\u1eddi gian c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a gi\u1ea5y ph\u00e9p. Gi\u1ea5y ph\u00e9p nh\u1eadp kh\u1ea9u theo h\u1ea1n ng\u1ea1ch thu\u1ebf quan theo ph\u01b0\u01a1ng th\u1ee9c x\u00e9t duy\u1ec7t h\u1ed3 s\u01a1 c\u00f3 hi\u1ec7u l\u1ef1c \u0111\u1ebfn ng\u00e0y 31 th\u00e1ng 12 c\u1ee7a n\u0103m c\u1ea5p ph\u00e9p.<\/span><\/p>\n

        Tr\u01b0\u1edbc \u0111\u00e2y, th\u1eddi h\u1ea1n gi\u1ea5y ph\u00e9p th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi linh ho\u1ea1t theo t\u1eebng quy\u1ebft \u0111\u1ecbnh ph\u00e2n giao ho\u1eb7c kh\u00f4ng c\u00f3 m\u1ed1c k\u1ebft th\u00fac th\u1ed1ng nh\u1ea5t theo n\u0103m t\u00e0i ch\u00ednh. Vi\u1ec7c c\u1ed1 \u0111\u1ecbnh th\u1eddi h\u1ea1n \u0111\u1ebfn ng\u00e0y 31\/12 bu\u1ed9c c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd logistics v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh to\u00e1n ch\u00ednh x\u00e1c th\u1eddi \u0111i\u1ec3m t\u00e0u c\u1eadp c\u1ea3ng v\u00e0 m\u1edf t\u1edd khai h\u1ea3i quan.<\/span><\/p>\n

        N\u1ebfu h\u00e0ng h\u00f3a v\u1ec1 c\u1ea3ng v\u00e0 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan sau ng\u00e0y 31\/12 c\u1ee7a n\u0103m c\u1ea5p ph\u00e9p, gi\u1ea5y ph\u00e9p \u0111\u00e3 c\u1ea5p s\u1ebd t\u1ef1 \u0111\u1ed9ng h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. L\u00f4 h\u00e0ng \u0111\u00f3 s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf su\u1ea5t \u01b0u \u0111\u00e3i trong h\u1ea1n ng\u1ea1ch, d\u1eabn \u0111\u1ebfn r\u1ee7i ro chi ph\u00ed ph\u00e1t sinh r\u1ea5t l\u1edbn cho doanh nghi\u1ec7p.<\/span><\/p>\n

        C\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n giao theo \u0110i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 48\/2026\/TT-BCT<\/b><\/h2>\n

        Nguy\u00ean t\u1eafc ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u (\u0110i\u1ec1u 8)<\/b><\/h3>\n

        \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 48\/2026\/TT-BCT quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd c\u00e1c nguy\u00ean t\u1eafc n\u1ec1n t\u1ea3ng m\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd v\u00e0 th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i tu\u00e2n th\u1ee7 trong qu\u00e1 tr\u00ecnh ph\u00e2n giao h\u1ea1n ng\u1ea1ch. C\u00e1c nguy\u00ean t\u1eafc n\u00e0y \u0111\u1ea3m b\u1ea3o s\u1ef1 b\u00ecnh \u0111\u1eb3ng v\u00e0 minh b\u1ea1ch tr\u00ean th\u1ecb tr\u01b0\u1eddng:<\/span><\/p>\n

          \n
        • Vi\u1ec7c ph\u00e2n giao ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u00f4ng khai, minh b\u1ea1ch, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed gi\u1eefa c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf, tu\u00e2n th\u1ee7 tuy\u1ec7t \u0111\u1ed1i c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n
        • \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a thu\u1ed9c danh m\u1ee5c ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n, th\u01b0\u01a1ng nh\u00e2n ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1p l\u00fd v\u1ec1 s\u1ea3n xu\u1ea5t, kinh doanh m\u1eb7t h\u00e0ng \u0111\u00f3 m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t ph\u00e2n giao h\u1ea1n ng\u1ea1ch.<\/span><\/li>\n
        • \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a c\u00f3 y\u00eau c\u1ea7u c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e2n giao theo c\u00e1c cam k\u1ebft qu\u1ed1c t\u1ebf, vi\u1ec7c x\u00e9t duy\u1ec7t s\u1ebd d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n cam k\u1ebft c\u1ee7a t\u1eebng th\u01b0\u01a1ng nh\u00e2n.<\/span><\/li>\n<\/ul>\n

          5 Ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u (\u0110i\u1ec1u 10)<\/b><\/h3>\n

          \u0110i\u1ec1u 10 Th\u00f4ng t\u01b0 48\/2026\/TT-BCT quy \u0111\u1ecbnh chi ti\u1ebft 5 ph\u01b0\u01a1ng th\u1ee9c ph\u00e2n giao h\u1ea1n ng\u1ea1ch thu\u1ebf quan nh\u1eadp kh\u1ea9u \u0111ang \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t:<\/span><\/p>\n