{"id":4019,"date":"2025-10-13T05:13:15","date_gmt":"2025-10-13T05:13:15","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4019"},"modified":"2025-10-13T05:13:15","modified_gmt":"2025-10-13T05:13:15","slug":"cong-van-so-1391-hqkv18-nv-huong-dan-cac-thu-tuc-hai-quan-lien-quan-trong-qua-trinh-tach-cong-ty","status":"publish","type":"post","link":"https:\/\/daxinprv.com\/vi\/tin-tuc\/cong-van-so-1391-hqkv18-nv-huong-dan-cac-thu-tuc-hai-quan-lien-quan-trong-qua-trinh-tach-cong-ty\/","title":{"rendered":"C\u00f4ng v\u0103n s\u1ed1 1391\/ HQKV18-NV h\u01b0\u1edbng d\u1eabn c\u00e1c th\u1ee7 t\u1ee5c h\u1ea3i quan li\u00ean quan trong qu\u00e1 tr\u00ecnh t\u00e1ch c\u00f4ng ty"},"content":{"rendered":"

C\u00d4NG V\u0102N S\u1ed0 1391\/HQKV18-NV H\u01af\u1edaNG D\u1eaaN C\u00c1C TH\u1ee6 T\u1ee4C H\u1ea2I QUAN LI\u00caN QUAN TRONG QU\u00c1 TR\u00ccNH T\u00c1CH C\u00d4NG TY<\/strong><\/h4>\n

Ng\u00e0y 17\/9\/2025, Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c XVIII \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 1391\/HQKV18-NV h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan li\u00ean quan trong qu\u00e1 tr\u00ecnh t\u00e1ch C\u00f4ng ty, chi ti\u1ebft nh\u01b0 sau:<\/p>\n

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  1. Th\u1ee7 t\u1ee5c n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (\u0110i\u1ec1u 60 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i b\u1edfi Th\u00f4ng t\u01b0 39\/2018\/TT-BTC)<\/strong><\/li>\n<\/ol>\n
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    • \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: C\u00f4ng ty b\u1ecb t\u00e1ch<\/li>\n
    • Th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n: tr\u01b0\u1edbc khi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1ch c\u00f4ng ty<\/li>\n
    • C\u00f4ng ty b\u1ecb t\u00e1ch c\u1ea7n li\u00ean h\u1ec7 v\u1edbi H\u1ea3i quan (n\u01a1i qu\u1ea3n l\u00fd C\u00f4ng ty) \u0111\u1ec3 n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1ec1 t\u00ecnh h\u00ecnh xu\u1ea5t \u2013 nh\u1eadp \u2013 t\u1ed3n kho \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/li>\n<\/ul>\n
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      1. Th\u1eddi \u0111i\u1ec3m ch\u1ed1t d\u1eef li\u1ec7u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n (\u0110i\u1ec1u 199 Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1 59\/2020\/QH14)<\/strong><\/li>\n<\/ol>\n

        C\u00f4ng ty b\u1ecb t\u00e1ch c\u1ea7n th\u1ef1c hi\u1ec7n ch\u1ed1t d\u1eef li\u1ec7u b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ebfn ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ng\u00e0y C\u00f4ng ty m\u1edbi \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/p>\n

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        1. Ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u trong giai \u0111o\u1ea1n chuy\u1ec3n ti\u1ebfp (\u0110i\u1ec1u 199 Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 39\/2018\/TT-BTC)<\/strong><\/li>\n<\/ol>\n

          Trong th\u1eddi gian ch\u1edd C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p th\u00ec C\u00f4ng ty b\u1ecb t\u00e1ch v\u1eabn \u0111\u01b0\u1ee3c ph\u00e9p th\u1ef1c hi\u1ec7n ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a theo gi\u1ea5y ph\u00e9p v\u00e0 h\u01b0\u1edfng l\u1ee3i v\u1ec1 thu\u1ebf, c\u00e1c \u01b0u \u0111\u00e3i v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n

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          1. Th\u1ee7 t\u1ee5c chuy\u1ec3n giao nguy\u00ean v\u1eadt li\u1ec7u, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb c\u1ee7a C\u00f4ng ty b\u1ecb t\u00e1ch sang C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch<\/strong><\/li>\n<\/ol>\n

            4.1 Chuy\u1ec3n giao nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 nh\u1eadp kh\u1ea9u \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u c\u1ee7a C\u00f4ng ty b\u1ecb t\u00e1ch sang C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch (\u0110i\u1ec1u 199 Lu\u1eadt Doanh nghi\u1ec7p 2020 v\u00e0 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 39\/2018\/TT-BTC)<\/p>\n

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            • C\u00f4ng ty b\u1ecb t\u00e1ch: Sau khi ho\u00e0n th\u00e0nh b\u00e1o c\u00e1o quy\u1ebft to\u00e1n v\u1edbi H\u1ea3i quan, C\u00f4ng ty b\u1ecb t\u00e1ch ph\u1ea3i th\u00f4ng b\u00e1o cho H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd v\u1ec1 l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 t\u1ed3n kho th\u1ef1c t\u1ebf s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n giao cho C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch, sau \u0111\u00f3 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e0n giao.<\/li>\n
            • C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch: Sau khi th\u1ee7 t\u1ee5c t\u00e1ch C\u00f4ng ty ho\u00e0n t\u1ea5t, C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u1ebfn H\u1ea3i quan n\u01a1i qu\u1ea3n l\u00fd v\u1ec1 vi\u1ec7c ti\u1ebfp nh\u1eadn nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 n\u00e0y, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 l\u01b0\u1ee3ng v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng. \u0110\u1ed3ng th\u1eddi theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u n\u00e0y tr\u00ean h\u1ec7 th\u1ed1ng s\u1ed1 s\u00e1ch k\u1ebf to\u00e1n \u0111\u00fang theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng.<\/li>\n<\/ul>\n

              4.2 Chuy\u1ec3n giao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u \u0111\u1ec3 t\u1ea1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u1ed9c danh m\u1ee5c mi\u1ec5n thu\u1ebf (\u0110i\u1ec1u 103 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC)<\/p>\n

              \u0110\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n: C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch (c\u00f4ng ty m\u1edbi) th\u1ef1c hi\u1ec7n<\/p>\n

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              • Ph\u1ea3i \u0111\u0103ng k\u00fd Danh m\u1ee5c h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u mi\u1ec5n thu\u1ebf v\u1edbi c\u01a1 quan h\u1ea3i quan.<\/li>\n
              • Ph\u1ea3i m\u1edf t\u1edd khai h\u1ea3i quan m\u1edbi (m\u00e3 lo\u1ea1i h\u00ecnh A42) \u0111\u1ec3 ti\u1ebfp nh\u1eadn s\u1ed1 m\u00e1y m\u00f3c nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e9t mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n

                Tr\u01b0\u1eddng h\u1ee3p C\u00f4ng ty b\u1ecb t\u00e1ch chuy\u1ec3n nh\u01b0\u1ee3ng m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb cho C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch (l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf nh\u1eadp kh\u1ea9u), th\u00ec C\u00f4ng ty chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u, v\u1edbi \u0111i\u1ec1u ki\u1ec7n gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng kh\u00f4ng bao g\u1ed3m thu\u1ebf nh\u1eadp kh\u1ea9u.<\/p>\n

                  \n
                1. Th\u1ee7 t\u1ee5c th\u1ee7 t\u1ee5c k\u1ebf th\u1eeba h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd lo\u1ea1i h\u00ecnh s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (\u0110i\u1ec1u 56 Th\u00f4ng t\u01b0 s\u1ed1 38\/2015\/TT-BTC s\u1eeda \u0111\u1ed5i t\u1ea1i \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 s\u1ed1 39\/2018\/TT-BTC)<\/strong><\/li>\n<\/ol>\n

                  Do th\u00f4ng tin v\u1ec1 c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t (CSSX) c\u1ee7a C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch s\u1ebd kh\u00e1c v\u1edbi th\u00f4ng tin C\u00f4ng ty b\u1ecb t\u00e1ch n\u00ean C\u00f4ng ty \u0111\u01b0\u1ee3c t\u00e1ch c\u1ea7n th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t theo quy \u0111\u1ecbnh.<\/p>\n","protected":false},"excerpt":{"rendered":"

                  C\u00d4NG V\u0102N S\u1ed0 1391\/HQKV18-NV H\u01af\u1edaNG D\u1eaaN C\u00c1C TH\u1ee6 T\u1ee4C H\u1ea2I QUAN LI\u00caN QUAN TRONG QU\u00c1 TR\u00ccNH T\u00c1CH C\u00d4NG TY Ng\u00e0y 17\/9\/2025, Chi c\u1ee5c H\u1ea3i quan khu v\u1ef1c XVIII \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 1391\/HQKV18-NV h\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan li\u00ean quan trong qu\u00e1 tr\u00ecnh t\u00e1ch C\u00f4ng ty, chi ti\u1ebft nh\u01b0 sau: Th\u1ee7 t\u1ee5c…<\/p>\n","protected":false},"author":4,"featured_media":4020,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/4019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/comments?post=4019"}],"version-history":[{"count":1,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/4019\/revisions"}],"predecessor-version":[{"id":4023,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/4019\/revisions\/4023"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media\/4020"}],"wp:attachment":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media?parent=4019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/categories?post=4019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/tags?post=4019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}