{"id":7390,"date":"2026-08-11T17:22:18","date_gmt":"2026-08-11T10:22:18","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7390"},"modified":"2026-08-11T17:22:18","modified_gmt":"2026-08-11T10:22:18","slug":"cong-van-20010","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/cong-van-20010\/","title":{"rendered":"C\u00f4ng v\u0103n 20010\/CHQ-GSQL: \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf v\u1edbi DNCX"},"content":{"rendered":"

C\u00f4ng v\u0103n 20010\/CHQ-GSQL<\/span><\/a> \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 7\/8\/2026 nh\u1eb1m x\u1eed l\u00fd v\u01b0\u1edbng m\u1eafc th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i c\u00e1c doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX) ho\u1ea1t \u0111\u1ed9ng theo quy ch\u1ebf khu phi thu\u1ebf quan. V\u0103n b\u1ea3n n\u00e0y ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh nhi\u1ec1u chi c\u1ee5c h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng l\u00fang t\u00fang khi x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch <\/span>thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u<\/span><\/a> cho DNCX, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 c\u00e1c ti\u00eau ch\u00ed ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

Tr\u1ef1c ti\u1ebfp l\u00e0 n\u1ed9i dung ph\u00fac \u0111\u00e1p cho v\u01b0\u1edbng m\u1eafc c\u1ee7a Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c IV t\u1ea1i c\u00f4ng v\u0103n s\u1ed1 2239\/HQKV4-NVHQ ng\u00e0y 17\/6\/2026, C\u00f4ng v\u0103n 20010\/CHQ-GSQL \u0111\u00e3 h\u1ec7 th\u1ed1ng h\u00f3a l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan, t\u1eeb Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 \u0111\u1ebfn c\u00e1c ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t n\u0103m 2025 v\u00e0 2026. Theo g\u00f3c nh\u00ecn t\u1eeb <\/span>MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b>, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u00f3 gi\u00e1 tr\u1ecb tham chi\u1ebfu cao \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI \u0111ang v\u1eadn h\u00e0nh m\u00f4 h\u00ecnh khu ch\u1ebf xu\u1ea5t t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 20010\/CHQ-GSQL<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 20010\/CHQ-GSQL<\/figcaption><\/figure>\n

C\u00f4ng v\u0103n 20010\/CHQ-GSQL l\u00e0 v\u0103n b\u1ea3n c\u1ee7a C\u1ee5c H\u1ea3i quan ban h\u00e0nh ng\u00e0y 7\/8\/2026, tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u00e0 \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi DNCX l\u00e0 khu phi thu\u1ebf quan.<\/span><\/p>\n

    \n
  • C\u01a1 quan ban h\u00e0nh: C\u1ee5c H\u1ea3i quan, ph\u00fac \u0111\u00e1p Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c IV.<\/span><\/li>\n
  • \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng: Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX) ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh khu phi thu\u1ebf quan.<\/span><\/li>\n
  • N\u1ed9i dung c\u1ed1t l\u00f5i: DNCX kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan th\u00ec kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf khu phi thu\u1ebf quan.<\/span><\/li>\n
  • C\u0103n c\u1ee9 ph\u00e1p l\u00fd ch\u00ednh: Lu\u1eadt Thu\u1ebf XK, thu\u1ebf NK 2016; Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP; Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP s\u1eeda \u0111\u1ed5i b\u1edfi Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n

    C\u00f4ng v\u0103n 20010\/CHQ-GSQL ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/b><\/h2>\n
    \"C\u00f4ng
    C\u00f4ng v\u0103n 20010\/CHQ-GSQL ra \u0111\u1eddi trong b\u1ed1i c\u1ea3nh n\u00e0o?<\/figcaption><\/figure>\n

    V\u01b0\u1edbng m\u1eafc xu\u1ea5t ph\u00e1t t\u1eeb th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p c\u00f3 DNCX. Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c IV b\u00e1o c\u00e1o t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p kh\u00f4ng c\u00f2n \u0111\u00e1p \u1ee9ng m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan theo \u0110i\u1ec1u 28a Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP, \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP.<\/span><\/p>\n

    Tuy nhi\u00ean, C\u1ee5c H\u1ea3i quan x\u00e1c nh\u1eadn v\u01b0\u1edbng m\u1eafc g\u1eedi l\u00ean ch\u01b0a n\u00eau c\u1ee5 th\u1ec3 t\u00ecnh hu\u1ed1ng ph\u00e1t sinh, n\u00ean ch\u01b0a \u0111\u1ee7 c\u01a1 s\u1edf tr\u1ea3 l\u1eddi chi ti\u1ebft cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p ri\u00eang l\u1ebb. Thay v\u00e0o \u0111\u00f3, C\u00f4ng v\u0103n 20010\/CHQ-GSQL \u0111\u01b0a ra m\u1ed9t khung nguy\u00ean t\u1eafc chung \u0111\u1ec3 c\u00e1c chi c\u1ee5c h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t khi g\u1eb7p t\u00ecnh hu\u1ed1ng t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n

    Khu phi thu\u1ebf quan v\u00e0 DNCX \u0111\u01b0\u1ee3c \u0111\u1ecbnh ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h2>\n

    Mu\u1ed1n hi\u1ec3u \u0111\u00fang n\u1ed9i dung C\u00f4ng v\u0103n 20010\/CHQ-GSQL, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 hai kh\u00e1i ni\u1ec7m n\u1ec1n t\u1ea3ng: khu phi thu\u1ebf quan v\u00e0 DNCX. \u0110\u00e2y l\u00e0 hai thu\u1eadt ng\u1eef ph\u00e1p l\u00fd c\u00f3 m\u1ed1i li\u00ean h\u1ec7 ch\u1eb7t ch\u1ebd nh\u01b0ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t ho\u00e0n to\u00e0n.<\/span><\/p>\n

    Khu phi thu\u1ebf quan l\u00e0 g\u00ec theo Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016?<\/b><\/h3>\n

    Theo kho\u1ea3n 1 \u0110i\u1ec1u 4 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016 ng\u00e0y 6\/4\/2016, khu phi thu\u1ebf quan l\u00e0 khu v\u1ef1c kinh t\u1ebf n\u1eb1m trong l\u00e3nh th\u1ed5 Vi\u1ec7t Nam, \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00f3 ranh gi\u1edbi \u0111\u1ecba l\u00fd x\u00e1c \u0111\u1ecbnh, ng\u0103n c\u00e1ch v\u1edbi khu v\u1ef1c b\u00ean ngo\u00e0i b\u1eb1ng h\u00e0ng r\u00e0o c\u1ee9ng. Khu v\u1ef1c n\u00e0y ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n cho ho\u1ea1t \u0111\u1ed9ng ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u v\u00e0 ph\u01b0\u01a1ng ti\u1ec7n, h\u00e0nh kh\u00e1ch xu\u1ea5t nh\u1eadp c\u1ea3nh.<\/span><\/p>\n

    Quan h\u1ec7 mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a gi\u1eefa khu phi thu\u1ebf quan v\u1edbi b\u00ean ngo\u00e0i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u. \u0110\u00e2y ch\u00ednh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 h\u00e0ng h\u00f3a ra v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1eb7c th\u00f9, kh\u00e1c bi\u1ec7t so v\u1edbi h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng trong n\u1ed9i \u0111\u1ecba th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

    DNCX c\u00f3 ph\u1ea3i l\u00e0 khu phi thu\u1ebf quan hay kh\u00f4ng?<\/b><\/h3>\n

    Theo kho\u1ea3n 2 \u0110i\u1ec1u 26 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP ng\u00e0y 28\/5\/2022, khu ch\u1ebf xu\u1ea5t, DNCX, ho\u1eb7c ph\u00e2n khu c\u00f4ng nghi\u1ec7p d\u00e0nh cho DNCX ph\u1ea3i \u0111\u01b0\u1ee3c ng\u0103n c\u00e1ch v\u1edbi l\u00e3nh th\u1ed5 b\u00ean ngo\u00e0i b\u1eb1ng h\u1ec7 th\u1ed1ng t\u01b0\u1eddng r\u00e0o, c\u00f3 c\u1ed5ng v\u00e0 c\u1eeda ra v\u00e0o. H\u1ec7 th\u1ed1ng n\u00e0y ph\u1ea3i b\u1ea3o \u0111\u1ea3m \u0111i\u1ec1u ki\u1ec7n cho s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t, ki\u1ec3m so\u00e1t c\u1ee7a c\u01a1 quan h\u1ea3i quan theo quy \u0111\u1ecbnh \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi khu phi thu\u1ebf quan.<\/span><\/p>\n

    Nh\u01b0 v\u1eady, DNCX ch\u1ec9 \u0111\u01b0\u1ee3c coi l\u00e0 khu phi thu\u1ebf quan khi \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u00e0ng r\u00e0o c\u1ee9ng v\u00e0 c\u01a1 ch\u1ebf ki\u1ec3m so\u00e1t h\u1ea3i quan. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1ea5u ch\u1ed1t m\u00e0 C\u00f4ng v\u0103n 20010\/CHQ-GSQL nh\u1ea5n m\u1ea1nh: t\u01b0 c\u00e1ch khu phi thu\u1ebf quan kh\u00f4ng ph\u1ea3i l\u00e0 thu\u1ed9c t\u00ednh c\u1ed1 \u0111\u1ecbnh v\u0129nh vi\u1ec5n, m\u00e0 ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p c\u00f3 ti\u1ebfp t\u1ee5c duy tr\u00ec c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1eadt ch\u1ea5t v\u00e0 quy tr\u00ecnh ki\u1ec3m so\u00e1t hay kh\u00f4ng.<\/span><\/p>\n

    H\u00e0ng h\u00f3a n\u00e0o trong khu phi thu\u1ebf quan kh\u00f4ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u?<\/b><\/h3>\n

    C\u0103n c\u1ee9 \u0111i\u1ec3m c kho\u1ea3n 4 \u0110i\u1ec1u 2 Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016, \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ba nh\u00f3m h\u00e0ng h\u00f3a c\u1ee5 th\u1ec3. \u0110\u00e2y ch\u00ednh l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd quan tr\u1ecdng nh\u1ea5t gi\u1ea3i th\u00edch v\u00ec sao vi\u1ec7c duy tr\u00ec t\u01b0 c\u00e1ch khu phi thu\u1ebf quan l\u1ea1i c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u1edbi DNCX.<\/span><\/p>\n

      \n
    • H\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u t\u1eeb khu phi thu\u1ebf quan ra n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n
    • H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i v\u00e0o khu phi thu\u1ebf quan v\u00e0 ch\u1ec9 s\u1eed d\u1ee5ng trong khu phi thu\u1ebf quan.<\/span><\/li>\n
    • H\u00e0ng h\u00f3a chuy\u1ec3n t\u1eeb khu phi thu\u1ebf quan n\u00e0y sang khu phi thu\u1ebf quan kh\u00e1c.<\/span><\/li>\n<\/ul>\n

      \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch kh\u00f4ng ch\u1ecbu thu\u1ebf n\u00eau tr\u00ean l\u00e0 DNCX ph\u1ea3i \u0111ang \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn \u0111\u00fang ngh\u0129a l\u00e0 khu phi thu\u1ebf quan, t\u1ee9c ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan theo \u0110i\u1ec1u 28a Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP. \u0110\u00e2y ch\u00ednh l\u00e0 m\u1eaft x\u00edch li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp gi\u1eefa quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0 n\u1ed9i dung nguy\u00ean t\u1eafc m\u00e0 C\u00f4ng v\u0103n 20010\/CHQ-GSQL \u0111\u00e3 kh\u1eb3ng \u0111\u1ecbnh.<\/span><\/p>\n

      \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 20010\/CHQ-GSQL?<\/b><\/h2>\n
      \"\u0110\u1ed1i
      \u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp t\u1eeb C\u00f4ng v\u0103n 20010\/CHQ-GSQL?<\/figcaption><\/figure>\n

      C\u00f4ng v\u0103n 20010\/CHQ-GSQL kh\u00f4ng t\u1ea1o ra quy \u0111\u1ecbnh m\u1edbi ho\u00e0n to\u00e0n, m\u00e0 h\u1ec7 th\u1ed1ng h\u00f3a v\u00e0 l\u00e0m r\u00f5 c\u00e1ch \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh \u0111\u00e3 c\u00f3. Tuy v\u1eady, t\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a v\u0103n b\u1ea3n n\u00e0y kh\u00e1 r\u1ed9ng, li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn c\u00e1c nh\u00f3m sau.<\/span><\/p>\n

        \n
      • Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t \u0111ang ho\u1ea1t \u0111\u1ed9ng theo m\u00f4 h\u00ecnh khu phi thu\u1ebf quan tr\u00ean to\u00e0n qu\u1ed1c, \u0111\u1eb7c bi\u1ec7t t\u1ea1i c\u00e1c khu c\u00f4ng nghi\u1ec7p c\u00f3 ph\u00e2n khu d\u00e0nh ri\u00eang cho DNCX.<\/span><\/li>\n
      • B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, k\u00ea khai thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i c\u00e1c doanh nghi\u1ec7p FDI, n\u01a1i th\u01b0\u1eddng xuy\u00ean ph\u00e1t sinh giao d\u1ecbch mua b\u00e1n nguy\u00ean li\u1ec7u, th\u00e0nh ph\u1ea9m v\u1edbi \u0111\u1ed1i t\u00e1c trong v\u00e0 ngo\u00e0i khu phi thu\u1ebf quan.<\/span><\/li>\n
      • Chi c\u1ee5c h\u1ea3i quan c\u00e1c khu v\u1ef1c, \u0111\u01a1n v\u1ecb tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n h\u00e0ng r\u00e0o c\u1ee9ng, c\u1ed5ng ra v\u00e0o v\u00e0 quy tr\u00ecnh gi\u00e1m s\u00e1t t\u1ea1i DNCX.<\/span><\/li>\n
      • Nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 k\u1ebf ho\u1ea1ch m\u1edf r\u1ed9ng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh m\u00f4 h\u00ecnh s\u1ea3n xu\u1ea5t t\u1ea1i khu ch\u1ebf xu\u1ea5t, c\u1ea7n \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00ednh tu\u00e2n th\u1ee7 tr\u01b0\u1edbc khi thay \u0111\u1ed5i k\u1ebft c\u1ea5u h\u1ea1 t\u1ea7ng.<\/span><\/li>\n<\/ul>\n

        Khi n\u00e0o DNCX b\u1ecb coi l\u00e0 kh\u00f4ng c\u00f2n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf khu phi thu\u1ebf quan?<\/b><\/h2>\n

        \u0110\u00e2y l\u00e0 n\u1ed9i dung tr\u1ecdng t\u00e2m v\u00e0 c\u00f3 gi\u00e1 tr\u1ecb th\u1ef1c ti\u1ec5n cao nh\u1ea5t trong C\u00f4ng v\u0103n 20010\/CHQ-GSQL. Nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan x\u00e1c l\u1eadp r\u1ea5t r\u00f5 r\u00e0ng, kh\u00f4ng c\u00f3 v\u00f9ng x\u00e1m cho vi\u1ec7c di\u1ec5n gi\u1ea3i kh\u00e1c \u0111i.<\/span><\/p>\n

        C\u0103n c\u1ee9 \u0110i\u1ec1u 28a Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP \u0111\u01b0\u1ee3c b\u1ed5 sung b\u1edfi kho\u1ea3n 10 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 18\/2021\/N\u0110-CP, DNCX ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan c\u1ee5 th\u1ec3 \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn l\u00e0 khu phi thu\u1ebf quan. Khi m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 \u0111i\u1ec1u ki\u1ec7n n\u00e0y kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c b\u1ea3o \u0111\u1ea3m, DNCX s\u1ebd kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi khu phi thu\u1ebf quan trong kho\u1ea3ng th\u1eddi gian t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

        Nguy\u00ean t\u1eafc n\u00e0y c\u00f3 s\u1ef1 t\u01b0\u01a1ng \u0111\u1ed3ng v\u1edbi quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP ng\u00e0y 31\/3\/2026 v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0. Theo \u0111\u00f3, trong th\u1eddi gian d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng \u01b0u \u0111\u00e3i, nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i cho ch\u00ednh kho\u1ea3ng th\u1eddi gian kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u00f3. \u00c1p d\u1ee5ng t\u01b0\u01a1ng t\u1ef1 v\u00e0o l\u0129nh v\u1ef1c thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, khi DNCX kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n ki\u1ec3m tra gi\u00e1m s\u00e1t, ch\u00ednh s\u00e1ch thu\u1ebf khu phi thu\u1ebf quan c\u0169ng b\u1ecb t\u1ea1m d\u1eebng cho giai \u0111o\u1ea1n t\u01b0\u01a1ng \u1ee9ng, kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng h\u1ed3i t\u1ed1.<\/span><\/p>\n

        Doanh nghi\u1ec7p c\u1ea7n khai t\u1edd khai h\u1ea3i quan m\u1edbi trong tr\u01b0\u1eddng h\u1ee3p n\u00e0o?<\/b><\/h2>\n

        M\u1ed9t \u0111i\u1ec3m doanh nghi\u1ec7p d\u1ec5 b\u1ecf s\u00f3t l\u00e0 ngh\u0129a v\u1ee5 khai t\u1edd khai h\u1ea3i quan m\u1edbi khi c\u00f3 thay \u0111\u1ed5i li\u00ean quan \u0111\u1ebfn \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch mi\u1ec5n thu\u1ebf. Quy \u0111\u1ecbnh n\u00e0y \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn DNCX khi t\u00ecnh tr\u1ea1ng khu phi thu\u1ebf quan b\u1ecb thay \u0111\u1ed5i.<\/span><\/p>\n

        Theo kho\u1ea3n 5 \u0110i\u1ec1u 25 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi kho\u1ea3n 12 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP ng\u00e0y 30\/6\/2025, ng\u01b0\u1eddi khai h\u1ea3i quan ph\u1ea3i khai t\u1edd khai h\u1ea3i quan m\u1edbi trong hai tr\u01b0\u1eddng h\u1ee3p ch\u00ednh. Th\u1ee9 nh\u1ea5t, h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c mi\u1ec5n thu\u1ebf nh\u01b0ng sau \u0111\u00f3 c\u00f3 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c m\u1ee5c \u0111\u00edch mi\u1ec5n thu\u1ebf. Th\u1ee9 hai, nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 gia c\u00f4ng, s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, ho\u1eb7c h\u00e0ng t\u1ea1m nh\u1eadp t\u1ea1m xu\u1ea5t, sau khi th\u00f4ng quan nh\u01b0ng thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng, chuy\u1ec3n ti\u00eau th\u1ee5 n\u1ed9i \u0111\u1ecba.<\/span><\/p>\n

        Ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd v\u00e0 ch\u00ednh s\u00e1ch thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan m\u1edbi, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ch\u00ednh s\u00e1ch qu\u1ea3n l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u0103ng k\u00fd t\u1edd khai ban \u0111\u1ea7u. \u0110\u00e2y ch\u00ednh l\u00e0 \u0111i\u1ec3m giao thoa gi\u1eefa C\u00f4ng v\u0103n 20010\/CHQ-GSQL v\u00e0 ngh\u0129a v\u1ee5 khai b\u00e1o th\u1ef1c t\u1ebf c\u1ee7a DNCX khi t\u00ecnh tr\u1ea1ng khu phi thu\u1ebf quan thay \u0111\u1ed5i.<\/span><\/p>\n

        T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 20010\/CHQ-GSQL<\/b><\/h2>\n

        \u0110\u1ec3 hi\u1ec3u \u0111\u1ea7y \u0111\u1ee7 hi\u1ec7u l\u1ef1c ph\u00e1p l\u00fd c\u1ee7a C\u00f4ng v\u0103n 20010\/CHQ-GSQL, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi nhi\u1ec1u v\u0103n b\u1ea3n. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c c\u0103n c\u1ee9 ch\u00ednh \u0111\u01b0\u1ee3c C\u1ee5c H\u1ea3i quan vi\u1ec7n d\u1eabn tr\u1ef1c ti\u1ebfp trong v\u0103n b\u1ea3n.<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
        B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn C\u00f4ng v\u0103n 20010\/CHQ-GSQL<\/b><\/caption>\n
        \u6cd5\u5f8b\u6587\u4ef6<\/b><\/td>\nS\u1ed1 hi\u1ec7u \/ Ng\u00e0y ban h\u00e0nh<\/b><\/td>\n\u76f8\u5173\u5185\u5bb9<\/b><\/td>\n<\/tr>\n
        Lu\u1eadt Thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u 2016<\/span><\/td>\nNg\u00e0y 6\/4\/2016<\/span><\/td>\n\u0110\u1ecbnh ngh\u0129a khu phi thu\u1ebf quan; \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf XNK v\u1edbi h\u00e0ng h\u00f3a trong khu phi thu\u1ebf quan<\/span><\/td>\n<\/tr>\n
        \u7b2c134\/2016\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\nNg\u00e0y 1\/9\/2016<\/span><\/td>\n\u0110i\u1ec1u ki\u1ec7n ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan v\u1edbi DNCX l\u00e0 khu phi thu\u1ebf quan (\u0110i\u1ec1u 28a)<\/span><\/td>\n<\/tr>\n
        \u7b2c18\/2021\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\nNg\u00e0y 11\/3\/2021<\/span><\/td>\nB\u1ed5 sung kho\u1ea3n 10 \u0110i\u1ec1u 1, quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u 28a Ngh\u1ecb \u0111\u1ecbnh 134\/2016\/N\u0110-CP<\/span><\/td>\n<\/tr>\n
        \u7b2c35\/2022\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/td>\nNg\u00e0y 28\/5\/2022<\/span><\/td>\nQuy \u0111\u1ecbnh ri\u00eang \u00e1p d\u1ee5ng v\u1edbi khu ch\u1ebf xu\u1ea5t, DNCX; \u0111i\u1ec1u ki\u1ec7n h\u00e0ng r\u00e0o c\u1ee9ng, quy\u1ec1n ra v\u00e0o DNCX<\/span><\/td>\n<\/tr>\n
        Ngh\u1ecb \u0111\u1ecbnh 96\/2026\/N\u0110-CP<\/span><\/td>\nNg\u00e0y 31\/3\/2026<\/span><\/td>\n\u0110i\u1ec1u ch\u1ec9nh \u01b0u \u0111\u00e3i \u0111\u1ea7u t\u01b0 khi d\u1ef1 \u00e1n kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n trong m\u1ed9t giai \u0111o\u1ea1n<\/span><\/td>\n<\/tr>\n
        \u6cd5\u4ee4 08\/2015\/ND-CP<\/span><\/td>\nNg\u00e0y 21\/1\/2015<\/span><\/td>\nTh\u1ee7 t\u1ee5c h\u1ea3i quan v\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0a v\u00e0o, \u0111\u01b0a ra khu phi thu\u1ebf quan (\u0110i\u1ec1u 42)<\/span><\/td>\n<\/tr>\n
        Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP<\/span><\/td>\nNg\u00e0y 30\/6\/2025<\/span><\/td>\nS\u1eeda \u0111\u1ed5i kho\u1ea3n 12 \u0110i\u1ec1u 1, quy \u0111\u1ecbnh khai t\u1edd khai h\u1ea3i quan m\u1edbi khi thay \u0111\u1ed5i m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng<\/span><\/td>\n<\/tr>\n
        C\u00f4ng v\u0103n 2239\/HQKV4-NVHQ<\/span><\/td>\nNg\u00e0y 17\/6\/2026<\/span><\/td>\nC\u00f4ng v\u0103n c\u1ee7a Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c IV b\u00e1o c\u00e1o v\u01b0\u1edbng m\u1eafc, l\u00e0m c\u0103n c\u1ee9 ban h\u00e0nh C\u00f4ng v\u0103n 20010\/CHQ-GSQL<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \u91cd\u8981\u63d0\u793a\uff1a<\/b> C\u00f4ng v\u0103n 20010\/CHQ-GSQL ch\u1ec9 l\u00e0 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi v\u01b0\u1edbng m\u1eafc mang t\u00ednh nguy\u00ean t\u1eafc, kh\u00f4ng thay th\u1ebf c\u00e1c ngh\u1ecb \u0111\u1ecbnh g\u1ed1c. Khi c\u00f3 t\u00ecnh hu\u1ed1ng ph\u00e1t sinh c\u1ee5 th\u1ec3, chi c\u1ee5c h\u1ea3i quan \u0111\u1ecba ph\u01b0\u01a1ng v\u1eabn c\u1ea7n \u0111\u1ed1i chi\u1ebfu chi ti\u1ebft h\u1ed3 s\u01a1 th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng doanh nghi\u1ec7p tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/span><\/p>\n

        Th\u1ee7 t\u1ee5c h\u1ea3i quan v\u1edbi h\u00e0ng h\u00f3a ra v\u00e0o khu phi thu\u1ebf quan \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ra sao?<\/b><\/h2>\n

        B\u00ean c\u1ea1nh \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 quy tr\u00ecnh th\u1ee7 t\u1ee5c h\u1ea3i quan t\u01b0\u01a1ng \u1ee9ng, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP.<\/span><\/p>\n