{"id":7299,"date":"2026-01-20T21:52:24","date_gmt":"2026-01-21T04:52:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7299"},"modified":"2026-01-20T21:52:24","modified_gmt":"2026-01-21T04:52:24","slug":"luu-y-quan-trong-thu-tuc-hai-quan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/","title":{"rendered":"\u6cd5\u4ee4 08\/2015\/ND-CP \u304a\u3088\u3073\u901a\u95a2\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u91cd\u8981\u306a\u6ce8\u610f\u4e8b\u9805\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2015 \u5e74 1 \u6708 21 \u65e5\u306b\u767a\u884c\u3055\u308c\u30012015 \u5e74 3 \u6708 15 \u65e5\u306b\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u305f\u6cd5\u4ee4 08\/2015\/ND-CP 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class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\" >\u4fdd\u7a0e\u5009\u5eab\u306b\u4fdd\u7ba1\u3055\u308c\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308b\u5f37\u5236\u7684\u306a\u5236\u9650\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thoi_han_xu_ly_ho_so_va_quy_dinh_ve_tam_nhap_%E2%80%93_tai_xuat\" >\u4e00\u6642\u8f38\u5165\u30fb\u518d\u8f38\u51fa\u306b\u95a2\u3059\u308b\u7533\u8acb\u3084\u898f\u5236\u306e\u51e6\u7406\u6642\u9593\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\" >\u5546\u54c1\u306e\u5206\u985e\u3068\u95a2\u7a0e\u8a55\u4fa1\u306e\u539f\u5247<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\" >\u512a\u5148\u3055\u308c\u308b\u30d3\u30b8\u30cd\u30b9\u4f53\u5236\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7dad\u6301\u306e\u7fa9\u52d9\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\" >\u5168\u56fd\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7a93\u53e3\u5236\u5ea6\u3068\u901a\u95a2\u62e0\u70b9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\" >\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u5546\u54c1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\"><\/span><b>\u4fdd\u7a0e\u5009\u5eab\u306b\u4fdd\u7ba1\u3055\u308c\u308b\u5546\u54c1\u306b\u5bfe\u3059\u308b\u5f37\u5236\u7684\u306a\u5236\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4fdd\u7a0e\u5009\u5eab\u3068\u306f\u3001\u901a\u95a2\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u672a\u3060\u7a0e\u95a2\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u3066\u3044\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u518d\u8f38\u51fa\u3092\u5f85\u3063\u3066\u3044\u308b\u8ca8\u7269\u3092\u4fdd\u7ba1\u3059\u308b\u5834\u6240\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4fdd\u7a0e\u5009\u5eab\u306b\u4fdd\u7ba1\u3067\u304d\u308b\u8ca8\u7269\u306e\u7bc4\u56f2\u306f\u53b3\u3057\u304f\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 85 \u6761\u306b\u3088\u308c\u3070\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u4fdd\u7a0e\u5009\u5eab\u306b\u4fdd\u7ba1\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u507d\u306e\u5546\u6a19\u3092\u4ed8\u3051\u3001\u30d9\u30c8\u30ca\u30e0\u539f\u7523\u3067\u3042\u308b\u3068\u507d\u3063\u3066\u4e3b\u5f35\u3059\u308b\u507d\u9020\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4eba\u4f53\u306b\u5bfe\u3057\u3066\u6f5c\u5728\u7684\u306a\u5b89\u5168\u4e0a\u306e\u30ea\u30b9\u30af\u3092\u3082\u305f\u3089\u3059\u5546\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u91cd\u5927\u306a\u74b0\u5883\u6c5a\u67d3\u3092\u5f15\u304d\u8d77\u3053\u3059\u5546\u54c1\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u5165\u304c\u7981\u6b62\u307e\u305f\u306f\u4e00\u6642\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u5546\u54c1\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u4f8b\u5916\u306f\u3001\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306e\u66f8\u9762\u306b\u3088\u308b\u7279\u5225\u306e\u627f\u8a8d\u304c\u3042\u308b\u5834\u5408\u306b\u306e\u307f\u8003\u616e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fdd\u7ba1\u671f\u9593\u306b\u95a2\u3057\u3066\u306f\u3001\u95a2\u7a0e\u6cd5\u7b2c84\u6761\u306b\u3088\u308a\u3001\u7269\u54c1\u306f\u95a2\u7a0e\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u671f\u9650\u5185\u306b\u4fdd\u7ba1\u5834\u6240\u304b\u3089\u642c\u51fa\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u6240\u6709\u8005\u304c\u671f\u9650\u5185\u306b\u7269\u54c1\u3092\u51e6\u5206\u3057\u306a\u3044\u5834\u5408\u3001\u7a0e\u95a2\u306f\u6cd5\u7684\u624b\u7d9a\u304d\u306b\u5f93\u3063\u3066\u7269\u54c1\u306e\u51e6\u5206\u3092\u547d\u3058\u308b\u6a29\u5229\u3092\u6709\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5728\u5eab\u7ba1\u7406\u3068\u671f\u9650\u306e\u76e3\u8996\u306f\u4f01\u696d\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u8cac\u4efb\u3067\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thoi_han_xu_ly_ho_so_va_quy_dinh_ve_tam_nhap_%E2%80%93_tai_xuat\"><\/span><b>\u4e00\u6642\u8f38\u5165\u30fb\u518d\u8f38\u51fa\u306b\u95a2\u3059\u308b\u7533\u8acb\u3084\u898f\u5236\u306e\u51e6\u7406\u6642\u9593\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3082\u3046\u4e00\u3064\u306e\u91cd\u8981\u306a\u5074\u9762\u306f\u3001\u898b\u672c\u5e02\u3084\u5c55\u793a\u4f1a\u306e\u305f\u3081\u306e\u7a0e\u95a2\u60c5\u5831\u3084\u5546\u54c1\u306e\u4e8b\u524d\u6c7a\u5b9a\u306b\u95a2\u9023\u3059\u308b\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001HS\u30b3\u30fc\u30c9\u3001\u539f\u7523\u5730\u3001\u307e\u305f\u306f\u95a2\u7a0e\u8a55\u4fa1\u984d\u306e\u4e8b\u524d\u78ba\u5b9a\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u95a2\u7a0e\u7dcf\u5c40\u306f\u3001\u5b8c\u5168\u304b\u3064\u6709\u52b9\u306a\u7533\u8acb\u66f8\u3092\u53d7\u9818\u3057\u3066\u304b\u308930\u65e5\u4ee5\u5185\u306b\u56de\u7b54\u3044\u305f\u3057\u307e\u3059\u3002\u8907\u96d1\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u51e6\u7406\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u300160\u65e5\u3092\u8d85\u3048\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7533\u8acb\u3092\u65e9\u671f\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u8ca1\u52d9\u8a08\u753b\u3084\u4e8b\u696d\u6226\u7565\u3092\u3088\u308a\u7a4d\u6975\u7684\u306b\u9032\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u898b\u672c\u5e02\u3084\u5c55\u793a\u4f1a\u306b\u53c2\u52a0\u3059\u308b\u5546\u54c1\u306e\u5834\u5408\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30d9\u30c8\u30ca\u30e0\u306b\u4e00\u6642\u8f38\u5165\u3055\u308c\u305f\u5546\u54c1\u306f\u3001\u30a4\u30d9\u30f3\u30c8\u7d42\u4e86\u5f8c30\u65e5\u4ee5\u5185\u306b\u518d\u8f38\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e00\u6642\u8f38\u51fa\u3055\u308c\u305f\u7269\u54c1\u306f\u4e00\u6642\u8f38\u51fa\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u8fd4\u9001\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\"><\/span><b>\u5546\u54c1\u306e\u5206\u985e\u3068\u95a2\u7a0e\u8a55\u4fa1\u306e\u539f\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u8a08\u7b97\u306e\u4e00\u8cab\u6027\u3068\u900f\u660e\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6cd5\u4ee4 08 \u3067\u306f\u95a2\u7a0e\u306e\u5206\u985e\u3068\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u660e\u78ba\u306a\u539f\u5247\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c16\u6761\u306b\u3088\u308b\u3068\u3001HS\u30b3\u30fc\u30c9\u306e\u6c7a\u5b9a\u306f\u30d9\u30c8\u30ca\u30e0\u8f38\u51fa\u5165\u5546\u54c1\u5206\u985e\u30ea\u30b9\u30c8\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u95a2\u5f53\u5c40\u306f\u3001\u6280\u8853\u6587\u66f8\u3001\u7269\u7406\u7684\u30fb\u5316\u5b66\u7684\u7279\u6027\u3001\u69cb\u9020\u3001\u5b9f\u969b\u306e\u7528\u9014\u3092\u5be9\u67fb\u3057\u3001\u9069\u5207\u306aHS\u30b3\u30fc\u30c9\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4fa1\u5024\u306e\u9762\u3067\u306f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u54c1\uff1a\u8ab2\u7a0e\u4fa1\u683c\u306f\u3001\u56fd\u969b\u8f38\u9001\u8cbb\u304a\u3088\u3073\u4fdd\u967a\u6599\u3092\u9664\u3044\u305f\u8f38\u51fa\u6e2f\u3067\u306e\u8ca9\u58f2\u4fa1\u683c\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u5165\u54c1: \u95a2\u7a0e\u8a55\u4fa1\u984d\u306f\u6700\u521d\u306e\u901a\u95a2\u6e2f\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u305f\u5b9f\u969b\u306e\u4fa1\u683c\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\"><\/span><b>\u512a\u5148\u3055\u308c\u308b\u30d3\u30b8\u30cd\u30b9\u4f53\u5236\u3068\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u7dad\u6301\u306e\u7fa9\u52d9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4 08\/2015\/ND-CP \u306b\u3088\u308a\u3001\u9ad8\u3044\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u57fa\u6e96\u3092\u6e80\u305f\u3059\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u95a2\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u512a\u9047\u5236\u5ea6\u306e\u9069\u7528\u304c\u8a31\u53ef\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 10 \u6761\u306b\u3088\u308c\u3070\u3001\u8a8d\u5b9a\u3092\u5e0c\u671b\u3059\u308b\u4f01\u696d\u306f\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u95a2\u7a0e\u304a\u3088\u3073\u7a0e\u6cd5\u3092\u53b3\u5b88\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u304a\u3088\u3073\u76e3\u67fb\u624b\u9806\u3092\u5b8c\u5168\u306b\u5b9f\u65bd\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u52b9\u679c\u7684\u306a\u5185\u90e8\u7d71\u5236\u30b7\u30b9\u30c6\u30e0\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u3055\u308c\u305f\u8f38\u5165\u304a\u3088\u3073\u8f38\u51fa\u306e\u58f2\u4e0a\u9ad8\u30ec\u30d9\u30eb\u3092\u9054\u6210\u3059\u308b\u3002<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u305f\u5f8c\u3067\u3082\u3001\u4f01\u696d\u306f\u5b9a\u671f\u7684\u306a\u5831\u544a\u3001\u7a0e\u95a2\u5f53\u5c40\u3068\u306e\u60c5\u5831\u4ea4\u63db\u306e\u8abf\u6574\u3001\u8aa4\u308a\u306e\u7a4d\u6975\u7684\u306a\u691c\u8a0e\u306a\u3069\u3001\u7b2c 12 \u6761\u306b\u57fa\u3065\u304f\u7fa9\u52d9\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\"><\/span><b>\u5168\u56fd\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7a93\u53e3\u5236\u5ea6\u3068\u901a\u95a2\u62e0\u70b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u653f\u4ee4\u306f\u3001\u7ba1\u7406\u306e\u8fd1\u4ee3\u5316\u3092\u76ee\u6307\u3057\u3001\u7a0e\u95a2\u696d\u52d9\u306b\u304a\u3051\u308b\u60c5\u5831\u6280\u8853\u306e\u5fdc\u7528\u3092\u5f37\u8abf\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c25\u6761\u306b\u3088\u308c\u3070\u3001\u7a0e\u95a2\u7533\u544a\u306f\u4e3b\u306b\u96fb\u5b50\u7684\u306b\u884c\u308f\u308c\u3001\u7d19\u306e\u66f8\u985e\u306f\u4f8b\u5916\u7684\u306a\u5834\u5408\u306b\u306e\u307f\u4f7f\u7528\u3055\u308c\u308b\u3002\u5168\u56fd\u7684\u306a\u30b7\u30f3\u30b0\u30eb\u30a6\u30a3\u30f3\u30c9\u30a6\u30e1\u30ab\u30cb\u30ba\u30e0\u306b\u3088\u308a\u3001\u4f01\u696d\u306f\u96fb\u5b50\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3001\u96c6\u4e2d\u30b7\u30b9\u30c6\u30e0\u3092\u901a\u3058\u3066\u8907\u6570\u306e\u884c\u653f\u624b\u7d9a\u304d\u3092\u540c\u6642\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u95a2\u5834\u6240\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u7a0e\u6cd5\u306e\u4e00\u822c\u898f\u5b9a\u306b\u52a0\u3048\u3001\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u304c\u3001\u5404\u671f\u9593\u306b\u304a\u3044\u3066\u8f38\u5165\u56fd\u5883\u30b2\u30fc\u30c8\u3067\u901a\u95a2\u624b\u7d9a\u304d\u3092\u7d4c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7269\u54c1\u306e\u30ea\u30b9\u30c8\u3092\u6c7a\u5b9a\u3059\u308b\u6a29\u9650\u3092\u6709\u3059\u308b\u3002\u7a0e\u95a2\u306e\u76e3\u7763\u5bfe\u8c61\u306b\u306f\u3001\u56fd\u5185\u3078\u306e\u5165\u51fa\u56fd\u304a\u3088\u3073\u901a\u904e\u3059\u308b\u7269\u54c1\u304a\u3088\u3073\u8f38\u9001\u624b\u6bb5\u304c\u542b\u307e\u308c\u308b\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\"><\/span><b>\u7279\u5b9a\u306e\u7a2e\u985e\u306e\u5546\u54c1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u653f\u4ee4 08\/2015\/ND-CP \u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u7279\u5b9a\u306e\u904b\u7528\u30e2\u30c7\u30eb\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u3082\u63d0\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u51fa\u7528\u306e\u52a0\u5de5\u30fb\u88fd\u9020\uff1a\u4f01\u696d\u306f\u8f38\u5165\u3057\u305f\u539f\u6750\u6599\u3001\u8cc7\u6750\u3001\u6a5f\u68b0\u306b\u95a2\u3059\u308b\u6700\u7d42\u6c7a\u6e08\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8f38\u9001\u4e2d\u306e\u8ca8\u7269: \u81ea\u7531\u8cbf\u6613\u5730\u57df\u3078\u306e\u5165\u51fa\u56fd\u306f\u53b3\u683c\u306a\u7ba1\u7406\u624b\u9806\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30ea\u30b5\u30a4\u30af\u30eb\u65b9\u6cd5\uff1a\u5546\u54c1\u304c\u542b\u307e\u308c\u308b\u624b\u6bb5\u3068\u5305\u88c5\u306f\u3001\u4e00\u6642\u8f38\u5165-\u518d\u8f38\u51fa\u307e\u305f\u306f\u4e00\u6642\u8f38\u51fa-\u518d\u8f38\u5165\u306e\u624b\u7d9a\u304d\u306b\u6e96\u62e0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6cd5\u4ee4 08\/2015\/ND-CP \u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u6cd5\u5f8b\u3092\u9075\u5b88\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u307e\u3059\u307e\u3059\u6df1\u307e\u308b\u56fd\u969b\u7d4c\u6e08\u7d71\u5408\u306e\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u8f38\u51fa\u5165\u30d7\u30ed\u30bb\u30b9\u3092\u6700\u9069\u5316\u3057\u3001\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7af6\u4e89\u529b\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306e\u57fa\u76e4\u3092\u69cb\u7bc9\u3057\u307e\u3059\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u3054\u76f8\u8ac7\u306f\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044 <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">\uff08\u30bd\u30fc\u30b9\uff1a\uff09 <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Xuat-nhap-khau\/Nghi-dinh-08-2015-ND-CP-thi-hanh-Luat-Hai-quan-ve-thu-tuc-kiem-tra-giam-sat-kiem-soat-hai-quan-263815.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u653f\u4ee4\u7b2c08\/2015\/ND-CP\u53f7<\/span><\/a><span style=\"font-weight: 400;\"> \uff082015\u5e741\u670821\u65e5\u653f\u5e9c\u767a\u8868\uff09<\/span><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ban h\u00e0nh ng\u00e0y 21\/01\/2015 v\u00e0 ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng t\u1eeb 15\/03\/2015, Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c xem l\u00e0 v\u0103n b\u1ea3n tr\u1ee5 c\u1ed9t h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt H\u1ea3i quan, quy \u0111\u1ecbnh to\u00e0n di\u1ec7n v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan c\u0169ng nh\u01b0 c\u00f4ng t\u00e1c ki\u1ec3m tra, gi\u00e1m s\u00e1t v\u00e0 ki\u1ec3m so\u00e1t h\u1ea3i quan. \u0110\u1ed1i v\u1edbi c\u1ed9ng \u0111\u1ed3ng doanh nghi\u1ec7p xu\u1ea5t nh\u1eadp kh\u1ea9u, vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c gi\u1edbi h\u1ea1n ph\u00e1p l\u00fd, th\u1eddi h\u1ea1n x\u1eed l\u00fd v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 theo ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chu\u1ed7i logistics v\u1eadn h\u00e0nh th\u00f4ng su\u1ed1t, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro vi ph\u1ea1m v\u00e0 chi ph\u00ed ph\u00e1t sinh. C\u00e1c gi\u1edbi h\u1ea1n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7300,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=7299"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7299\/revisions"}],"predecessor-version":[{"id":7301,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7299\/revisions\/7301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7300"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}