CAU h6i I Phin tric nghiQm (30 tli6m): CAu 1: Ngudi khai hdi quan kh6ng dugc nQp chflm bin chinh chtmg tu ndo dudi dAy d[ng ky td khai hii quan: a) Hqp ddng mua ban hdng h6a b) ci6y n|6p xu6t nhgp khAu hang h6a eOi voi hing h6a xu6t ntrap khAu phii c6 gidy phdp c) Ho6 dcrn thuong m?i Ciu 2: Kho bdo thue la kho dugc 10p chi d6 luu gitt: a) Nguy€n liqu nhflp khAu dO phqc vu sin xu6t b) Nguy6n liQu nhflp khAu d€ phuc vu gia c6ng, san xu6t hdng xuAt khAu c) Nguy€n liQu nhflp khAu de s6n xu6t hang xu6t khAu CAu 3: Co quan hii quan c6 thO xem x6t, ch6p thu{n viQc kirSm tra thgc vd th6ng quan hirng ho6 ngoii gid hdnh chinh tr0n cs sd: ti5 a Nguoi khai hii quan c6 th6 th6ng b6o qua dien thoai d€ dang ty b Nguli khai hdi quan c6 vin ban d[ng ky trudc c Nguoi khai hii quan c6 vdn bin cldng Ey tru6c vd dugc Chi cUc trucrng Hii quan dOng j Ciu 4: Ngdy hdng ho5 nhfp khAu dtin cria khiu ld ngdy: a) Ghi tr0n d6u cta ccy quan CAng vq h6 ss phucmg tiQn vfn nhpp cinh (ducrng birln, dulng hang kh6ng) b) Co quan hii quan tii lim thri tUc hii quan cho hdng h6a nhflp khAu, (tfucmg tii nhap cinh bi6n, ducng hang kh6ng) c Ghi tr0n d6u cria co quan hii quan d6ng l6n ban khai hdng ho6 (ban phucrng tiQn vfln lugc khai hang ho6) hO so phuong tiQn vfln tai nhflp cinh (ducrng bi6n, dulng hdng kh6ng, dunng sit; hoSc ngiy ghi tr6n td khai phuong tiQn v{n tdi qua cria khAu hoic sd theo ddi phuong tiQn vfn tdi C6u 5: Cdn cri d,5 x6c dinh hdng h6a d5 xu6t khau qua cria khAu duong b0ld: a) Td khai hang h6a xu6t khAu de dugc x6c nhfln th6ng quan vi Vfln ilon x6p hdng 16n phuong tiQn vfln tdi xu6t canh b) Td khai hAng h6a xu6t khAu de dugc x6c nhfn thdng quan ban giao hing h6a xuAt khAu vi Bi6n ban c) To khai hang h6a xu6t khAu dA du-ry c xdc nhfln th6ng quan, x6c nhan cria h6i quan gi6m sdt t4i crla khAu xu6t CAu 6: Doanh nghiQp c6 quyAn deng ky nguy6n liQu, vft tu nhflp kAAu SXXK vi ldm thri quc hni quan dC nhpp khAu nguy6n liQu, vflt tu tpi: Hii quan noi doanh nghiQp th6y thufn tiQn nh6t b) Chi cuc Hti quan noi doanh nghiQp d6ng tr.u sd chinh c) Chi cgc Hii quan noi doanh nghiQp m0 chi nh6nh Ciu 7: ViQc cli6u chinh dinh mrlc nguy€n liQu, v4t tu de san xuAt hang a) Chi csc xu6t khAu dusc thuc hiOn: a) Tru6c lem thri tuc xu6t khAu 16 sin phem c6 tlinh mric tli6u chinh b) Trong vdng 60 ngdy ke fir ngiy d[ng ky td khai xu6t khAu san phAm, nhrmg tru6c thdi diOm co quan hii quan thuc hiEn viEc tra, ki6m tra thuO c) Tru6c nQp hO so khodn, hoin thu6 nguy€n liQu, vQt tu nhflp khdu Cfru 8: Thoi h4n hipu lUc ctia td khai hang ho6 xu6t khAu, nhfp khau dang U td khai hii quan mQt lAn li: a) 01 ndm k€ ngdy d[ng ky to khai b) Theo thdi h4n hiQu lWc cria hgp ddng c) Theo thdi han ngudi khai hii quan dSng ky vOi co quan hii quan cffu 9: Dich ru ndo sau ddy kh6ng rlugc thuc hign tai Eia diOrn thu gom hdng ld (CFS): a) Bio duong, b6o tri, sria chta hang h6a cho nhfp khAu hoEc chb xu6t khdu b) chia tdch chc 16 hang nhflp knAu ctra nhiOu chri hang d6ng chung container c) D6ng g6i, srp x6p cdc 16 hdng dd ldm thri t.uc xu6t kh6u chd thuc xudt khdu 10: Hdng h6a li vin phdng phAm, Iuolg thuc, thgc phAm, hdng ti6u dylg tu nQi dia dua vio DNCX cl€ phuc vu cho diAu henh bQ m6y vdn phdig vd sinh ho4t cria c6n bQ, cdng nhdn ldm viec tai doanh nghiQp, thi: Ciu a) Phni ldm thri tr,rc hdi quan b) Kh6ng phii lim thri t.uc hii quan c) DNCX dugc lga chgn thgc hiQn hoflc kh6ng thgc hiQn thri rqc hii quan cflu 11: Theoquy dinh ve thri tuc hdi quan diQn tu, thi nguyCn riQu, vflt tu nhap khAu d6 sin xu6txu6t khAu cria DNCX: Phii th6ng b5o dinh mric b) Kh6ng phii th6ng b6o dinh mrlc a) c) DNCX tlugc lga chgn thdng b6o ho{c khdng thdng b6o dinh mrlc C6u 12: Thdi hpn lem tht tqc h6i quan d6i vdi tdu bi6n nhgp cAnh: a) Chflm nhat OZ gicr kO tti tiu dd vdo neo dfu an toin tpi vi tri theo chi dinh cria Gi6m il6c Cnng vg hing hdi gio k6 tt tau di vdo neo ttflu an toan t4i vi trf theo chi clinh cria Girirn d6c C6ng vU hang hii b) Ch0im nh6t Og c) Do thuydn tru&ng tu d[ng ky v6i co quan hii quan Ciu 13: Td khai hdi quan diQn tri in dugc x6c nhfln "thdng quanigidi ph6ng hing/dua hing v0 b6o quan" t4i: a) Chi cqc hdi quan noi dnng ky to khai b) Chi csc hii quan diQn tu noi doanh nghiQp th6y rhufln tipn nh6t c) Chi cgc hdi quan cria khAu noi gi6m s6t hang h6a cau 14: TO chric, c6 nh6n nudc ngodi muon qu6 canh hang h6a qua ldnh th6 Viet Nam: a) Phai thuc thuong nhdn viQt Nam kinh doanh dich vu qu6 canh thgc hiQn b) Duqc t.u minh thgc hiQn dlch vp qu6 cdnh hang h6a c) Dugc thu6 b6t kj' doanh nghiep ndo tpi ViQt Nam hoflc tai nu6c ngoii CAu 15: Hane h6a xu6t khAu, nh$p khAu theo quy dinh phai c6 gi6y phdp xuAt khAu, nhap khAu, b0n riy thSc hoflc b6n nhan riy th6c phdi c6 gi6y ph6p xu6t khdu, nhflp khdu: a) Tru6c ky hgrp ddng riy thdc hoac nhfln riy th5c b) Sau ky hqrp d6ng riy th6c hofc nhfln riy th6c c) Theo th6a thufln gifia b6n nhfln ho[c bOn thu6 gia c6ng il PhAn tf thuy6t: CAu (30,tli6m): C6ng ty A rcA% v6n nudc ngoii, 6u9g c6ng nh4n li doph nghiQp chdp hdnh tdt ph6p luat hii quan chuy6n sin xuAt gidy da xudt khAu COng ty r*rQp da bd dd thuQc tu nudc ngoii vC vi tdm thri tgc hAi quan theo lopi hinh nhflp sin xu6t xudt kh6u Trong s6 sin phdm ldm ra, C0ng U dU ki0n xuit khdu 80%, cdn}}Yo sC chuy6n ti0u thu tai thi truong nQi dia Anl/Chi hdy cho Uitit ttui tr,rc xin chuy6n d0i mpc dich cria 20% siri'phAm ti6u thu nQi dia trOn C6u (a0 di6m): C6ng ty A d6ng ky td khai diQn t& di5 nh$p HrAu 16 hing linh kiQn de sin xu6t, lip r6p xe m6y loai 110cc; 16 hdng thuQc diQn phii ki6m tra thUc t6 (lu6ng d6) vd dugc Chi cpc Hii quaq X thuQ.c Csc Hii quan Binh Ducrng phe duyQt "ctro ph6p hang h6a nhfp khdu chuy0n cua khdu" tu cdng C6t Liti - TP.HCM vd co s& s6n xudt cia 90ng ty (de dugc c6ng nhan h dia diOm kiiSm tra thgc tti tqi co sd sin xu6g ae tam ti€p thri tuc thdng quan fruong hgrp niy, COng ty A phdi lnm tii5p nhirng thri tUc gi v6i o quut f,ai quan? Ciu hdi L PhAn tric nghiQm (30 tli6m): Ciu 1: Thoi han d6 c6ng chric hii quan hoan viQc ki6m tra thgc t6 mQt phan theo x6c suAt aOi v6i 16 xu6t khAu, nhAp khiu li: lim viQc b) Ch?m nfrAt ta 02 ngiy lim viQc a) Chpm ntrAt ta 08 gid c) Do Lanh dao Chi csc quyiit dinh Cffu 2: Ca.tg dich cira loai hinh hane ho6 nhQp khiu chuy6n cang ld: a) Cang nhap cinh dAu ti6n cria phuong tiQn vQn tai; b) Cang dd hang kh6i phuong tien v?n tii; c) Cing ghi tr6n van tAi don theo hqrp d6ng vAn t6i Cfiu ;,, gom mal 3: Quy trinh thu tpc hii quan co: a.3 bu6c; b.4 bu6c; c bu6c Ai5i vOi hang ho6 xuit khAu, nhap k*rAu thuong CAu 4: Trong trucrng hgrp c6c gi6y td thuQc bO h6 so hAi quan lir ban theo quy dinh cria ph6p lu4t thi ngudi k1rai hii quan ph6i lam gi c6c viQc sau dAy: a) Xu6t trinh ban chinh ae aOi chi5u b) Phei c6ng chimg theo quy dlnh cua ph6p luat c) Eugc nguli drmg dAu doanh nehiqp ho{c ngtbi dugc riy guVen x6c nhfn h-i t6n, d6ng aau va chlu tr6ch nhipm tru6; pli6p lu$tv-6 tinh hqp ph6p cta c6c gi6y to niy CAu 5: Hang ho6 nhap khAu thoi gian chb k6t quA gi65n dinh d6 x6c dinh c6 dugc nh4p !,hAu hay kh6ng mir chri'hang c6 y6u cAu dua hang ho6 vE bdro qufu thi: a) LanI ttp Chi cr;c Hii quan chi ch6p nhan truong hqrp de d6p rmg c5c di6u ki-en v€ gi6m sAt hai quan; thirrtu.c.ch6p thqn tr6n ccv sd vdn bnn dO nghi cria chri hing vi d6p f) L",I di6u fi" 9g: kiQn vE gi6m s6t hei quan; img c6c c) Cn hai phucrng an tr6n' Ciu 6: Vi$c huy to klrai dugc thyc hiQn truirng hqp: a) eu6 thoi han higu lUc cira td khai mi ngug khai hii quan chua xu6t ttirh hang fr|" *raif.frA", ,frap kh'au phdi kiCm tra thr;c t6 de co quan hii quan ki6m tra' b) Hang h6a dd dugc ft9.,g quar/giiiflly hang, nhung ngubi khai hii quan dA nghf dugc hriy thay d6i lo+i hinh xuit khdu, nhap HrAu' c) Cn 02 tru&ng hgrP trdn Ciu 7: Thdi diem th6ng b6o dinh mirc nguyen liQu, vft tu v6i co quan hii quan li: a) Khi lim thri trlc nhap khau 16 hang nguyen liQu, vft tu diu ti6n b) Tru6c lam thri tgc xu6t kIAu 16 hang ctiu ti6n cta md sin phAm ftong bang th6ng b6o dinh mric c) Tru6c nQp hii so khoAn, hoan thuS nguy6n ligu, vit tu nh0p kAAu CAu 8: Hang h6a dua vdo cing tn:ng chuy6n lir: a) Hing h6a dd lem nu6c kh6c tht tpc xu6t klhAu dua vio cang trung chuy6n d6 cho xuAt di vio ciurg trung chuy6n d0 chd dua nudc ngoii c) Hang h6a tu nu6c ngoli dua vio cirng trung chuy6n d6 chd duavio nQi dia Cfiu 9: Theo quy dinh hiQn nay, thi tht tgc hii quan aOi vOi hrng h6a xuAt khAu, b) Hang h6a til nu6c ngoii dua nhap khAu tai ch5 dugc thUc hipn nhu sau: a) Tht tuc ntr|p khAu tai chd thgc hign tru6c, thri tpc xu6t khAu tai ch5 thgc hiQn sau b) Thfi tuc xu6t khAu tai ch5 thpc hiQn trudc, thri tpc nhap HrAu tAi chd thgc hien sau c) Doanh nghiQp dugc lpa chgn lem tht tUc xuiit khAu tAi ch5 hopc nhap ktrAu tai ch5 trnr6c Cflu 10: Dia di6m ki6m tra tai ch6n c6ng trinh, nhi m6y, xi nghiQp doanh nghiQp dugc co quan a) Li noi tpp trinh hii sAur xu6t cria quan quy6t dinh c6ng nhan lir noi: tiit tniet bi, m6y m6c, v4t tu nhap khAu cl€ xdy dUng nhi m6y, c6ng b) La noi tpp tet nang h6a xu6t khAu, nhfp knAu c6 y6u ciu ri6ng vd bao quin, d6ng g6i, vO sinh, c6ng nghe, an toin c) Cn 02 ditp rin tr6n Ciu 11: H"ng h6a ludn chuy6n gita DNCX vdi chi nhanh cira DNCX nQi dia (trt truing hqp dua vAo nQi dia dO ti6u thp): phii lim thri tpc hii quan, kh6ng phii th6ng b6o cho co quan hdi quan b) Kh6ng phii lAm thri tgc hAi quan, nh,mg phii th6ng b6o cho co quan hdi quan a) Khdng hii quan Cfiu 12: Thri t.uc hii quan aOi vOi tau biiSn xu6t canh, nhflp cinh dugc thUc hiQn tai: c) Phni ldm thir tltc a) Tru sd chinh hoflc v6n phdng dei diqn cria Cang vU hang hAi b) Tru sd co quan Hii quan c) TrU sd co quan B9 dQi Bi6n Phdng h*g h6a kh6i khu v.uc gi6m s6t hdi quan tai cya khAu nh0p da chuy6n d6n Chi circ hAi quaringoii cria kfiAu, nguAikhai hii quan phdi xu6t trinh: Cfiu 13: Khi dua a) Td khai hii quan diQn tu in c6 chfi kf, d6u cta ngudi khai hii quan dd dugc co quan hdi quan x6c nhfn "Cho ph6p h6a nhflp kh6u chuy6n cta kh6u" b) Bi6n bin ban giao hang h6a chuy6n cria khAu c) Cd 02 truong hqp h6n Ciu 14: Hang h6a kinh doanh chuy6n khAu dusc: fi nu6c xuAt khAu d6n nu6c nhap khAu c6 qua cfia khAu Vigt Nam a) Van chuy6n r*r,*g kh6ng iim thir trtc ntrip HrAu vio ViQt Nam vi kh6ng lam tht tgc xu6t ktrAu kh6i ViQt Nam b) Van chuy6n tu nu6c xu6t khAu d5n nudc nhAp khAu, c6 lAin thri tgc nhap khAu vio ViQt Nam vi lim thri tr;c xu6t khAu khdi Viet Nam c) Ci d6p an a) vd b) Ciu 15: Theo quy dinh Ai Nghi dinh 1212006/I{D-CP, hang h6a kinh doanh t4m nhpp tdi xu6t dugc hm lai t4i Viet Nam: a) Kh6ng qu6l2A ngey te * ngey hoAn thri tr;c hii quan em nhQp b) Kh6ng qu6 120 ngey te tu d[ne lqy tb ktrai qm nhap c) Kh6ng qu6 120 ngey II Phin lf te ttr ngey deng ky td khai tai xr6t thuy6t: Cfru L (30 di6m): C6ng ry A c6 try so chinh tai ptrO Hn NQi vi chi nh6nh tai thenh phiS Lpng Scrr hiQn dang thpc hign dg an dAu tu Nhi m6y dipn tai HuyQn Htu Lfrng - tinh L4ng Sox (dg 6n ttrgc hien tai dia bin c6 di6u kiQn kinh tC - xe hQi dec biQt kh6 kh[n theo quy dinh t?i php lpc II, ban henh kdm theo Nghi dinh sO 108/2006ND-CP ngiy 2210912006 cria Chinh pht), tr6n dia ban thgc hiQn dU an c6 chi cpc Hii quan B C6ng ty dr.r kitin tii5n hnnh nhflp khdu ttrii5t Ui m6y m6c d0 phUc vp dg 5n qua cang Hii Phdng Anh/ Chihey cho bi6t: a M6y moc, thi6t bi COng ty A nfrflp khAu c6 dugc miSn thuti hay kh6ng? Ndu nguy6n nhan? b C6ng ty phni lnm nhimg thu Qc gi, t4i clAu d6 ctuqc nhtp ktrAu miSn thuti hing h6a? C6ng fy titin hanh lam tht tUc r*rflp khAu t+i etAu? 16 CiuZ (40 di6m)r.96ry ? ddng gia c6ng choptria a6i.actay {frye cong *or }jer.he,p Ia val IOO% polyester S* klrl k6t thirc dcm Ban Nha, nguy6n lieu nhflp khAu d.e Bra gita C6ng ty A yd phfa d6i t6c kh6ng c6 dcm hugg ti6p theo n6n sO lugn8 nguy6n ptruligu kh6ng w dpng tri5t sc phii xu6t tri I4i cho phia a6i tac theo th6a thuan Tuy nhi6n, irien *y phia d6i tkc iatim duqc COng ty B t4i Vi6t Nam mua l4i s5 nguy€n php liQu ndy VA Uti tr.rc hdi guffi, C6ng fy A vd C6ng ty B sE ph6i thqc hiqn nhu th6 ndo d6i v6i s6 hiurg, l nguy6n phU iiQu ndy? ... qufu thi: a) LanI ttp Chi cr;c Hii quan chi ch6p nhan truong hqrp de d6p rmg c5c di6u ki-en v€ gi6m sAt hai quan; thirrtu.c.ch6p thqn tr6n ccv sd vdn bnn dO nghi cria chri hing vi d6p f) L",I... tinh hqp ph6p cta c6c gi6y to niy CAu 5: Hang ho6 nhap khAu thoi gian chb k6t quA gi65n dinh d6 x6c dinh c6 dugc nh4p !,hAu hay kh6ng mir chri'hang c6 y6u cAu dua hang ho6 vE bdro qufu thi: a)... loai hinh hane ho6 nhQp khiu chuy6n cang ld: a) Cang nhap cinh dAu ti6n cria phuong tiQn vQn tai; b) Cang dd hang kh6i phuong tien v?n tii; c) Cing ghi tr6n van tAi don theo hqrp d6ng vAn t6i Cfiu