{"id":10985,"date":"2024-04-16T08:46:25","date_gmt":"2024-04-16T01:46:25","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=10985"},"modified":"2024-04-16T08:47:12","modified_gmt":"2024-04-16T01:47:12","slug":"sua-doi-quy-tac-xuat-xu-hang-hoa-trong-hiep-dinh-akfta","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/sua-doi-quy-tac-xuat-xu-hang-hoa-trong-hiep-dinh-akfta\/","title":{"rendered":"S\u1eecA \u0110\u1ed4I QUY T\u1eaeC XU\u1ea4T X\u1ee8 H\u00c0NG H\u00d3A TRONG HI\u1ec6P \u0110\u1ecaNH AKFTA"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"912\" height=\"608\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/04\/image.png\" alt=\"\" class=\"wp-image-10988\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/04\/image.png 912w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/04\/image-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2024\/04\/image-768x512.png 768w\" sizes=\"(max-width: 912px) 100vw, 912px\" \/><\/figure>\n\n\n\n<p>Ng\u00e0y 27\/3\/2024, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng th\u01b0\u01a1ng ban h\u00e0nh Th\u00f4ng t\u01b0 04\/2024\/TT-BCT s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 20\/2014\/TT-BCT quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n Quy t\u1eafc xu\u1ea5t x\u1ee9 trong Hi\u1ec7p \u0111\u1ecbnh khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do ASEAN &#8211; H\u00e0n Qu\u1ed1c.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 04\/2024\/TT-BCT s\u1eeda \u0111\u1ed5i Quy t\u1eafc xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a trong Hi\u1ec7p \u0111\u1ecbnh AKFTA t\u1ea1i Ph\u1ee5 l\u1ee5c I Th\u00f4ng t\u01b0 20\/2014\/TT-BCT .<\/p>\n\n\n\n<p>\u0110\u01a1n c\u1eed nh\u01b0 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh h\u00e0ng h\u00f3a c\u00f3 xu\u1ea5t x\u1ee9 kh\u00f4ng thu\u1ea7n t\u00fay nh\u01b0 sau:<\/p>\n\n\n\n<p>(i) \u0110\u1ec3 \u00e1p d\u1ee5ng \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 2, h\u00e0ng h\u00f3a n\u1ebfu kh\u00f4ng thu\u1ed9c \u0110i\u1ec1u 5 quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c n\u00e0y, \u0111\u01b0\u1ee3c coi l\u00e0 c\u00f3 xu\u1ea5t x\u1ee9 n\u1ebfu \u0111\u1ea1t h\u00e0m l\u01b0\u1ee3ng gi\u00e1 tr\u1ecb khu v\u1ef1c (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 RVC) \u00edt nh\u1ea5t 40% t\u00ednh theo tr\u1ecb gi\u00e1 FOB, ho\u1eb7c tr\u1ea3i qua m\u1ed9t qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i m\u00e3 s\u1ed1 h\u00e0ng h\u00f3a \u1edf c\u1ea5p 4 (b\u1ed1n) s\u1ed1 (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 CTH) c\u1ee7a H\u1ec7 th\u1ed1ng h\u00e0i h\u00f2a.<\/p>\n\n\n\n<p>(ii) C\u00f4ng th\u1ee9c t\u00ednh RVC \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p sau:<\/p>\n\n\n\n<ul>\n<li>C\u00f4ng th\u1ee9c tr\u1ef1c ti\u1ebfp:<\/li>\n<\/ul>\n\n\n\n<p>RVC = VOM\/FOB x 100%<\/p>\n\n\n\n<p>Trong \u0111\u00f3 \u201cVOM\u201d l\u00e0 tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u c\u00f3 xu\u1ea5t x\u1ee9, bao g\u1ed3m tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u c\u00f3 xu\u1ea5t x\u1ee9, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed ph\u00e2n b\u1ed5 tr\u1ef1c ti\u1ebfp, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 l\u1ee3i nhu\u1eadn.<\/p>\n\n\n\n<p>ho\u1eb7c<\/p>\n\n\n\n<ul>\n<li>C\u00f4ng th\u1ee9c gi\u00e1n ti\u1ebfp:<\/li>\n<\/ul>\n\n\n\n<p>RVC = [(FOB \u2013 VNM) \/ FOB] x 100%<\/p>\n\n\n\n<p>Trong \u0111\u00f3 \u201cVNM\u201d l\u00e0 tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o kh\u00f4ng c\u00f3 xu\u1ea5t x\u1ee9 ho\u1eb7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xu\u1ea5t x\u1ee9, c\u00f3 th\u1ec3 l\u00e0:<\/p>\n\n\n\n<ul>\n<li>Gi\u00e1 CIF t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadp kh\u1ea9u c\u1ee7a nguy\u00ean li\u1ec7u, ph\u1ee5 t\u00f9ng ho\u1eb7c h\u00e0ng h\u00f3a; ho\u1eb7c<\/li>\n\n\n\n<li>Gi\u00e1 mua \u0111\u1ea7u ti\u00ean c\u1ee7a nguy\u00ean li\u1ec7u, ph\u1ee5 t\u00f9ng ho\u1eb7c h\u00e0ng h\u00f3a kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xu\u1ea5t x\u1ee9 t\u1ea1i l\u00e3nh th\u1ed5 n\u01b0\u1edbc th\u00e0nh vi\u00ean n\u01a1i di\u1ec5n ra c\u00e1c c\u00f4ng \u0111o\u1ea1n gia c\u00f4ng, ch\u1ebf bi\u1ebfn.<\/li>\n<\/ul>\n\n\n\n<p>(iii) Nh\u00e0 xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t c\u1ee7a n\u01b0\u1edbc th\u00e0nh vi\u00ean xu\u1ea5t kh\u1ea9u linh ho\u1ea1t \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh RVC tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u00f4ng th\u1ee9c t\u00ednh RVC gi\u00e1n ti\u1ebfp. C\u00f4ng th\u1ee9c t\u00ednh RVC \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c \u00e1p d\u1ee5ng su\u1ed1t m\u1ed9t n\u0103m t\u00e0i ch\u00ednh c\u1ee7a nh\u00e0 xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p n\u01b0\u1edbc th\u00e0nh vi\u00ean nh\u1eadp kh\u1ea9u ti\u1ebfn h\u00e0nh ki\u1ec3m tra, x\u00e1c minh xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a, b\u1ea5t k\u1ef3 vi\u1ec7c ki\u1ec3m tra, x\u00e1c minh n\u00e0o \u0111\u1ed1i v\u1edbi ti\u00eau ch\u00ed RVC ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n tr\u00ean c\u01a1 s\u1edf c\u00f4ng th\u1ee9c t\u00ednh RVC m\u00e0 nh\u00e0 xu\u1ea5t kh\u1ea9u ho\u1eb7c nh\u00e0 s\u1ea3n xu\u1ea5t c\u1ee7a n\u01b0\u1edbc th\u00e0nh vi\u00ean xu\u1ea5t kh\u1ea9u \u0111\u00e3 s\u1eed d\u1ee5ng.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1pnCY2jCHd8UFNNOMGz7i8QClvUKfW9GI\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><strong><em>Th\u00f4ng t\u01b0 04\/2024\/TT-BCT<\/em><\/strong><\/a><strong><em><\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 27\/3\/2024, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 C\u00f4ng th\u01b0\u01a1ng ban h\u00e0nh Th\u00f4ng t\u01b0 04\/2024\/TT-BCT s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 20\/2014\/TT-BCT quy \u0111\u1ecbnh th\u1ef1c hi\u1ec7n Quy t\u1eafc xu\u1ea5t x\u1ee9 trong Hi\u1ec7p \u0111\u1ecbnh khu v\u1ef1c th\u01b0\u01a1ng m\u1ea1i t\u1ef1 do ASEAN &#8211; H\u00e0n Qu\u1ed1c. Theo \u0111\u00f3, \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 04\/2024\/TT-BCT s\u1eeda \u0111\u1ed5i Quy t\u1eafc [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":10988,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10985"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=10985"}],"version-history":[{"count":2,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10985\/revisions"}],"predecessor-version":[{"id":10989,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/10985\/revisions\/10989"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/10988"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=10985"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=10985"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=10985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}