{"id":11922,"date":"2026-04-20T14:06:06","date_gmt":"2026-04-20T07:06:06","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11922"},"modified":"2026-04-20T14:06:06","modified_gmt":"2026-04-20T07:06:06","slug":"cac-truong-hop-duoc-mien-phi-le-phi-xuat-nhap-canh-tai-viet-nam-tu-01-4-2026","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/cac-truong-hop-duoc-mien-phi-le-phi-xuat-nhap-canh-tai-viet-nam-tu-01-4-2026\/","title":{"rendered":"C\u00c1C TR\u01af\u1edcNG H\u1ee2P \u0110\u01af\u1ee2C MI\u1ec4N PH\u00cd L\u1ec6 PH\u00cd XU\u1ea4T NH\u1eacP C\u1ea2NH T\u1ea0I VI\u1ec6T NAM T\u1eea 01\/4\/2026"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"964\" height=\"625\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/04\/image.png\" alt=\"\" class=\"wp-image-11923\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/04\/image.png 964w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/04\/image-300x195.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/04\/image-768x498.png 768w\" sizes=\"(max-width: 964px) 100vw, 964px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Ng\u00e0y 27\/3\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 ban h\u00e0nh Th\u00f4ng t\u01b0&nbsp;28\/2026\/TT-BTC&nbsp;quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Theo \u0111\u00f3, c\u0103n c\u1ee9 \u0110i\u1ec1u 5&nbsp;Th\u00f4ng t\u01b0&nbsp;28\/2026\/TT-BTC&nbsp;c\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam nh\u01b0 sau:<\/p>\n\n\n\n<p>(i) C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed<\/p>\n\n\n\n<ul>\n<li>Kh\u00e1ch m\u1eddi (k\u1ec3 c\u1ea3 v\u1ee3 ho\u1eb7c ch\u1ed3ng, con) c\u1ee7a \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i ho\u1eb7c c\u1ee7a l\u00e3nh \u0111\u1ea1o \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc, Ch\u00ednh ph\u1ee7, Qu\u1ed1c h\u1ed9i m\u1eddi v\u1edbi t\u01b0 c\u00e1ch c\u00e1 nh\u00e2n;<\/li>\n\n\n\n<li>Vi\u00ean ch\u1ee9c, nh\u00e2n vi\u00ean c\u1ee7a c\u00e1c c\u01a1 quan \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao, c\u01a1 quan l\u00e3nh s\u1ef1 n\u01b0\u1edbc ngo\u00e0i, c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf t\u1ea1i Vi\u1ec7t Nam v\u00e0 th\u00e0nh vi\u00ean c\u1ee7a gia \u0111\u00ecnh h\u1ecd (v\u1ee3 ho\u1eb7c ch\u1ed3ng v\u00e0 con d\u01b0\u1edbi 18 tu\u1ed5i), kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u1ed9 chi\u1ebfu, kh\u00f4ng ph\u1ea3i l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam v\u00e0 kh\u00f4ng th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed tr\u00ean c\u01a1 s\u1edf c\u00f3 \u0111i c\u00f3 l\u1ea1i;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p mi\u1ec5n ph\u00ed theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam k\u00fd k\u1ebft ho\u1eb7c tham gia ho\u1eb7c theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i v\u00e0o Vi\u1ec7t Nam \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee9u tr\u1ee3 ho\u1eb7c gi\u00fap \u0111\u1ee1 nh\u00e2n \u0111\u1ea1o cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n Vi\u1ec7t Nam;<\/li>\n\n\n\n<li>C\u1ea5p th\u1ecb th\u1ef1c, t\u1ea1m tr\u00fa \u0111\u1ec3 xu\u1ea5t c\u1ea3nh cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u1edf Vi\u1ec7t Nam vi ph\u1ea1m ph\u00e1p lu\u1eadt b\u1ecb x\u1eed l\u00fd nh\u01b0ng kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng t\u00e0i ch\u00ednh v\u00e0 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a n\u01b0\u1edbc c\u00f3 c\u00f4ng d\u00e2n vi ph\u1ea1m ph\u00e1p lu\u1eadt kh\u00f4ng ch\u1ecbu kinh ph\u00ed ho\u1eb7c kh\u00f4ng c\u00f3 c\u01a1 quan \u0111\u1ea1i di\u1ec7n c\u1ee7a n\u01b0\u1edbc c\u00f3 c\u00f4ng d\u00e2n vi ph\u1ea1m ph\u00e1p lu\u1eadt \u1edf Vi\u1ec7t Nam. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u1edf Vi\u1ec7t Nam vi ph\u1ea1m ph\u00e1p lu\u1eadt b\u1ecb x\u1eed l\u00fd thu\u1ed9c di\u1ec7n mi\u1ec5n ph\u00ed trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y do t\u1ed5 ch\u1ee9c thu ph\u00ed xem x\u00e9t quy\u1ebft \u0111\u1ecbnh trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n\n\n\n<li>C\u1ea5p th\u1ebb mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u1eb7c bi\u1ec7t cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 vi\u1ec7c mi\u1ec5n th\u1ecb th\u1ef1c c\u00f3 th\u1eddi h\u1ea1n cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i thu\u1ed9c di\u1ec7n \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t c\u1ea7n \u01b0u \u0111\u00e3i ph\u1ee5c v\u1ee5 ph\u00e1t tri\u1ec3n kinh t\u1ebf &#8211; x\u00e3 h\u1ed9i;<\/li>\n\n\n\n<li>Tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do an ninh, \u0111\u1ed1i ngo\u1ea1i, h\u1ed9i nh\u1eadp qu\u1ed1c t\u1ebf ho\u1eb7c c\u1ea7n tranh th\u1ee7 nh\u01b0ng kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b v\u00e0 c kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026.<\/li>\n<\/ul>\n\n\n\n<p>(ii) C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n l\u1ec7 ph\u00ed c\u1ea5p h\u1ed9 chi\u1ebfu<\/p>\n\n\n\n<ul>\n<li>Ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i c\u00f3 quy\u1ebft \u0111\u1ecbnh tr\u1ee5c xu\u1ea5t b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n n\u01b0\u1edbc s\u1edf t\u1ea1i nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ed9 chi\u1ebfu;<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi Vi\u1ec7t Nam \u1edf n\u01b0\u1edbc ngo\u00e0i ph\u1ea3i v\u1ec1 n\u01b0\u1edbc theo \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf ho\u1eb7c th\u1ecfa thu\u1eadn qu\u1ed1c t\u1ebf v\u1ec1 vi\u1ec7c nh\u1eadn tr\u1edf l\u1ea1i c\u00f4ng d\u00e2n nh\u01b0ng kh\u00f4ng c\u00f3 h\u1ed9 chi\u1ebfu v\u00e0 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p v\u00ec l\u00fd do nh\u00e2n \u0111\u1ea1o.<\/li>\n<\/ul>\n\n\n\n<p>(iii) Th\u1ee7 tr\u01b0\u1edfng t\u1ed5 ch\u1ee9c thu ph\u00ed quy\u1ebft \u0111\u1ecbnh vi\u1ec7c \u00e1p d\u1ee5ng mi\u1ec5n ph\u00ed \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p theo nguy\u00ean t\u1eafc c\u00f3 \u0111i c\u00f3 l\u1ea1i quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026.<\/p>\n\n\n\n<p>T\u1ed5 ch\u1ee9c thu ph\u00ed, l\u1ec7 ph\u00ed ph\u1ea3i \u0111\u00f3ng d\u1ea5u \u201cMi\u1ec5n thu ph\u00ed\u201d (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p c\u1ea5p th\u1ebb mi\u1ec5n th\u1ecb th\u1ef1c \u0111\u1eb7c bi\u1ec7t quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026), \u201cMi\u1ec5n thu l\u1ec7 ph\u00ed\u201d (GRATIS) v\u00e0o gi\u1ea5y t\u1edd \u0111\u00e3 c\u1ea5p \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed, l\u1ec7 ph\u00ed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 2 \u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 28\/2026.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1wSVPj3iuGQ06VvM_mCBJxcIVFQsR2wfD\/view?usp=drive_link\" target=\"_blank\" rel=\"noopener\"><strong>Th\u00f4ng t\u01b0\u00a028\/2026\/TT-BTC<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 27\/3\/2026, B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh c\u00f3 ban h\u00e0nh Th\u00f4ng t\u01b0&nbsp;28\/2026\/TT-BTC&nbsp;quy \u0111\u1ecbnh m\u1ee9c thu, ch\u1ebf \u0111\u1ed9 thu, n\u1ed9p ph\u00ed, l\u1ec7 ph\u00ed trong l\u0129nh v\u1ef1c xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh, c\u01b0 tr\u00fa t\u1ea1i Vi\u1ec7t Nam. Theo \u0111\u00f3, c\u0103n c\u1ee9 \u0110i\u1ec1u 5&nbsp;Th\u00f4ng t\u01b0&nbsp;28\/2026\/TT-BTC&nbsp;c\u00f3 quy \u0111\u1ecbnh chi ti\u1ebft v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ph\u00ed l\u1ec7 [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11923,"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\/11922"}],"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=11922"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11922\/revisions"}],"predecessor-version":[{"id":11924,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11922\/revisions\/11924"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11923"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}