nguoi khai hai quan lu in ra lo khai. k\ lOn dong dCiu. mang Ur khai de ho phan
giam sal I lai quan Cua khau ihong quan nga> hang hoa;
- K i c m ira chung l u gia\ liuioc bo ho so hai quan iruov khi ihong quan ( luong vang). nguoi khai hai quan loi xual irinh l a khai ur m ra ciine eac chmm tu cua bg h6 so' hai quan theo de nghi cua co quan hai quan:
- K i e m tra chung tir gifiN \ a kiem ira ihue te hang hoa iriioc khi lh6ng
quan ( luong do), ngiroi khai hai quan lai xual trinli \u khai tir m ra cung cac chung tir iheo de nghi eua C(V c|uan hai quan. xuat trinh hang cho L h i cue l l a i quan cira khau kiem tra qii>et ilinh lh6ng quan dua tren h6 so' dien tu do doanh
nghiep khai: L|ii}et dinh N ice kiem tra hai c]iian dira tren ket c|ua phan lich lh6ng
tin u'r eo' so dn' lieu ciui hai quan N a cac ngu6n lh6ng tin khac.
e) \ ' i e c kiem ira sau lh6ng quan do Ch\ cue l l a i quan Dien tu thuc hien tren eo so phan l i c h . xir IN thong lin lu eo so du lieu, chung lir eia) ihuoc bo ho tren eo so phan l i c h . xir IN thong lin lu eo so du lieu, chung lir eia) ihuoc bo ho SO" hai quan Na cac ihong lin cua cac bo phan nghiep NU khac cua eo quan. to
chuc. ca nhan Na hai quan cac nirac'. 2.2. Q u v t r i n h t h u tuc hai (puui dieu tu 2.2. L Doi Noi con}^ c l u i c iuii (|uan:
lUioc I: K i e m tra so b6. dane kN to khai dien t u eom cac c6ng N ice sau:
^ Thdn\i tu- so 222 2009 ri-BTC ns^dv 25 II 2009 cua Bd Tai ehinh lurdn^i ddn lhi dietti thu luc Ikii ipiiin dicn lie. Ifausx i
- 10 -
- Kiem tra dieu k\en dang k\ la khai
- Kiem tra ten hang, don vi tinh. ma s6 bane hoa v.-
- Kiem tra sir da\ du cac lieu chi tren la khai hai quan dien tu
Ncu lh6ng im khai bao phu hop Na dh\ du ihi chap nhan dane k< lo khai hai
quan dien lu. cap nhal kel qua kiem tra Nao he th6ng de he lh6ng eSp s6 dang
kV. phan luong to khai. I ruong hop lh6ng tin khai cua nguai khai hai quan gui
den chua phii hgp theo qui dinh. c6ng chuc kiem ira thong qua he lh6ng huang dan nguai khai hai quan dieu chmh cho phu hgp hoac lu ch6i dane k) Na ncu ro
ly do bane "• Thong bao tu ch6i la khai hai quan dien lu" cho doanh nghiep.
Buoc 2: Kiem ira h6 sir hai quan g6m cac c6ng N ice sau:
- Kiem ira h6 sir hai quan. kiem ira xae dinh iri gia linh lIuiO ( ncu co)
- Ncu kel c|iia kiem tra |tlui hgp \o\ cac qui dinh cua phap lual thi lh6ng quan
iren he ihong hoac in " phicu ghi ket qua kiem tra chung lir gia>"
- I ruong hgp phai thuc hien kicm tra llurc te hang hoa thi cap nhal kel qua
kiem tra Nao he ihong cluiNcn ho so sang buoc 3 de thuc hicn.
nu'('ve 3: Kiem tra thuc le hang hoa: c6ng chirc hai quan den noi tap kel hang
hoa doi chieii thuc te hang hoa \oi h6 so' hai quan. xae dinh diing. du ten hang
Na cac dac trirng co' ban cua hang hoi\. dap irng dirge >cii can kiem tra Na xae
dinh tri gia tinh ihue. Ncu kel qua kiem ira llurc le hang hoa phu hgp Noi cac qui
dinh cua phap lual lhi cong chirc kiem tra thuc ic hang hoi\ qiiNct dmh th6ng
quan hoac de xual Doi truong Dgi thu lue qu>et dinh " (iiai phong" "Dua hang
N6 bao quaif. \'iec quNct dinh dooe thuc hien tren he lh6ng hoac iren I a khai dien tu in nlurng sau do phai cap nhal Nao he th6ng. Ncu 16 hang ihuoc iririmg
hop phai kiem tra trj gia tmh thuc. tmh lai ihue lhi ghi nhan kcl qua kiem tra Ihuc le hang hoa. CIUINCMI toan b6 h6 so" NC biroc 2 de kicm tra iri gia linh ihuc. linh lai ihue.
Wuoe 4: Xae nhan: da ihong quan dien tu hoac giai phong hang hoac dua hang
hoa \C bao quan: hang chuNcn cua khau thi trao d6i Noi chi cue hai quan cua khau bact e6m cac c6ne N ice sau:
I /
- I h u thuc va le phi hai quan theo qui djnh