{"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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/","title":{"rendered":"2015\ub144 8\uc6d4 ND-CP\ud638 \uc2dc\ud589\ub839 \ubc0f \uc138\uad00 \uc808\ucc28\uc5d0 \uad00\ud55c \uc911\uc694 \uc0ac\ud56d."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2015\ub144 1\uc6d4 21\uc77c\uc5d0 \uacf5\ud3ec\ub418\uc5b4 2015\ub144 3\uc6d4 15\uc77c\ubd80\ud130 \uacf5\uc2dd\uc801\uc73c\ub85c \uc2dc\ud589\ub41c \uc2dc\ud589\ub839 08\/2015\/ND-CP\ub294 \uad00\uc138\ubc95 \uc2dc\ud589\uc758 \ucd08\uc11d\uc774 \ub418\ub294 \ubb38\uc11c\ub85c, \uad00\uc138 \uc808\ucc28\ubfd0 \uc544\ub2c8\ub77c \uad00\uc138 \uac80\uc0ac, \uac10\ub3c5 \ubc0f \ud1b5\uc81c\ub97c \ud3ec\uad04\uc801\uc73c\ub85c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc218\ucd9c\uc785 \uc5c5\uacc4 \uc885\uc0ac\uc790\ub4e4\uc5d0\uac8c \uc788\uc5b4 \uc774 \ubc95\ub839\uc5d0 \ub530\ub978 \ubc95\uc801 \uc81c\ud55c \uc0ac\ud56d, \ucc98\ub9ac \uae30\ud55c \ubc0f \uc900\uc218 \uc758\ubb34\ub97c \uba85\ud655\ud788 \uc774\ud574\ud558\ub294 \uac83\uc740 \ubb3c\ub958\ub9dd\uc758 \uc6d0\ud65c\ud55c \uc6b4\uc601\uc744 \ubcf4\uc7a5\ud558\uace0 \uc704\ubc18 \uc704\ud5d8 \ubc0f \uad00\ub828 \ube44\uc6a9\uc744 \ucd5c\uc18c\ud654\ud558\ub294 \ub370 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div id=\"ez-toc-container\" 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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Cac_gioi_han_bat_buoc_doi_voi_hang_hoa_gui_kho_ngoai_quan\" >\ubcf4\uc138\ucc3d\uace0\uc5d0 \ubcf4\uad00\ub418\ub294 \ubb3c\ud488\uc5d0 \ub300\ud55c \uc758\ubb34\uc801 \uc81c\ud55c.<\/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\/ko\/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\" >\uc784\uc2dc \uc218\uc785 \ubc0f \uc7ac\uc218\ucd9c\uc5d0 \uad00\ud55c \uc2e0\uccad \ubc0f \uaddc\uc815 \ucc98\ub9ac \uc2dc\uac04.<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Nguyen_tac_phan_loai_hang_hoa_va_xac_dinh_tri_gia_hai_quan\" >\uc0c1\ud488 \ubd84\ub958 \ubc0f \uad00\uc138 \ud3c9\uac00 \uc6d0\uce59<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Che_do_doanh_nghiep_uu_tien_va_nghia_vu_duy_tri_tuan_thu\" >\uc120\ud638\ud558\ub294 \uc0ac\uc5c5 \uccb4\uc81c \ubc0f \uaddc\uc815 \uc900\uc218 \uc758\ubb34.<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Co_che_mot_cua_quoc_gia_va_dia_diem_lam_thu_tuc_hai_quan\" >\uad6d\uac00 \ub2e8\uc77c \ucc3d\uad6c \uc2dc\uc2a4\ud15c \ubc0f \ud1b5\uad00 \uc7a5\uc18c<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\" >\ud2b9\uc815 \uc720\ud615\uc758 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc808\ucc28<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/luu-y-quan-trong-thu-tuc-hai-quan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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>\ubcf4\uc138\ucc3d\uace0\uc5d0 \ubcf4\uad00\ub418\ub294 \ubb3c\ud488\uc5d0 \ub300\ud55c \uc758\ubb34\uc801 \uc81c\ud55c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubcf4\uc138\ucc3d\uace0\ub294 \ud1b5\uad00 \uc808\ucc28\ub294 \uc644\ub8cc\ub418\uc5c8\uc9c0\ub9cc \uc138\uae08 \ub0a9\ubd80 \uc758\ubb34\ub97c \uc544\uc9c1 \uc774\ud589\ud558\uc9c0 \uc54a\uc558\uac70\ub098 \uc7ac\uc218\ucd9c\uc744 \uae30\ub2e4\ub9ac\ub294 \ubb3c\ud488\uc744 \ubcf4\uad00\ud558\ub294 \uc7a5\uc18c\uc785\ub2c8\ub2e4. \uadf8\ub7ec\ub098 \ubcf4\uc138\ucc3d\uace0\uc5d0 \ubcf4\uad00\ud560 \uc218 \uc788\ub294 \ubb3c\ud488\uc758 \uc885\ub958\ub294 \uc5c4\uaca9\ud558\uac8c \ud1b5\uc81c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c85\uc870\uc5d0 \ub530\ub974\uba74, \uc0ac\uc5c5\uc790\ub294 \ub2e4\uc74c \ubb3c\ud488\uc744 \ubcf4\uc138\ucc3d\uace0\uc5d0 \ubcf4\uad00\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac00\uc9dc \uc0c1\ud45c\ub97c \uc0ac\uc6a9\ud558\uace0 \ubca0\ud2b8\ub0a8\uc0b0\uc774\ub77c\uace0 \ud5c8\uc704\ub85c \uc8fc\uc7a5\ud558\ub294 \uc704\uc870 \uc0c1\ud488.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc778\uccb4\uc5d0 \uc7a0\uc7ac\uc801\uc778 \uc548\uc804 \uc704\ud5d8\uc744 \ucd08\ub798\ud560 \uc218 \uc788\ub294 \ubb3c\ud488.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc2ec\uac01\ud55c \ud658\uacbd \uc624\uc5fc\uc744 \uc720\ubc1c\ud558\ub294 \uc81c\ud488.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc785 \ubc0f \uc218\ucd9c \uae08\uc9c0 \ub610\ub294 \uc77c\uc2dc \uc911\ub2e8 \ubaa9\ub85d\uc5d0 \uc788\ub294 \ubb3c\ud488.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc608\uc678 \uc0ac\ud56d\uc740 \ucd1d\ub9ac\uc758 \ud2b9\ubcc4 \uc11c\uba74 \uc2b9\uc778\uc774 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub9cc \uace0\ub824\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubcf4\uad00 \uae30\uac04\uacfc \uad00\ub828\ud558\uc5ec \uc81c84\uc870\ub294 \uad00\uc138\ubc95\uc5d0\uc11c \uc815\ud55c \uae30\ud55c \ub0b4\uc5d0 \ubb3c\ud488\uc744 \ubcf4\uad00 \uc7a5\uc18c\uc5d0\uc11c \ubc18\ucd9c\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc18c\uc720\uc790\uac00 \uae30\ud55c \ub0b4\uc5d0 \ubb3c\ud488\uc744 \ucc98\ubd84\ud558\uc9c0 \ubabb\ud560 \uacbd\uc6b0, \uc138\uad00 \ub2f9\uad6d\uc740 \ubc95\uc801 \uc808\ucc28\uc5d0 \ub530\ub77c \ubb3c\ud488 \ucc98\ubd84\uc744 \uc9c4\ud589\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc7ac\uace0 \uad00\ub9ac \ubc0f \uae30\ud55c \uc900\uc218 \ubaa8\ub2c8\ud130\ub9c1\uc740 \uae30\uc5c5\uc5d0\uac8c \ub9e4\uc6b0 \uc911\uc694\ud55c \ucc45\uc784\uc785\ub2c8\ub2e4.<\/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>\uc784\uc2dc \uc218\uc785 \ubc0f \uc7ac\uc218\ucd9c\uc5d0 \uad00\ud55c \uc2e0\uccad \ubc0f \uaddc\uc815 \ucc98\ub9ac \uc2dc\uac04.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub610 \ub2e4\ub978 \uc911\uc694\ud55c \uce21\uba74\uc740 \ubb34\uc5ed \ubc15\ub78c\ud68c \ubc0f \uc804\uc2dc\ud68c\ub97c \uc704\ud55c \uc138\uad00 \uc815\ubcf4\uc640 \ubb3c\ud488 \uc0ac\uc804 \ud655\uc815\uacfc \uad00\ub828\ub41c \uc77c\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud2b9\ud788, HS \ucf54\ub4dc, \uc6d0\uc0b0\uc9c0 \ub610\ub294 \uad00\uc138 \ud3c9\uac00\uc561 \uc0ac\uc804 \uacb0\uc815\uc744 \uc694\uccad\ud558\ub294 \uc2e0\uccad\uc11c\uc758 \uacbd\uc6b0, \uad00\uc138\uccad\uc740 \uc644\uc804\ud558\uace0 \uc720\ud6a8\ud55c \uc2e0\uccad\uc11c\ub97c \uc811\uc218\ud55c \ub0a0\ub85c\ubd80\ud130 30\uc77c \uc774\ub0b4\uc5d0 \ub2f5\ubcc0\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4. \ubcf5\uc7a1\ud55c \uc0ac\uc548\uc758 \uacbd\uc6b0 \ucc98\ub9ac \uae30\uac04\uc774 \uc5f0\uc7a5\ub420 \uc218 \uc788\uc9c0\ub9cc 60\uc77c\uc744 \ucd08\uacfc\ud558\uc9c0\ub294 \uc54a\uc2b5\ub2c8\ub2e4. \uc2e0\uccad\uc11c\ub97c \uc870\uae30\uc5d0 \uc81c\ucd9c\ud558\uba74 \uae30\uc5c5\uc774 \uc7ac\ubb34 \uacc4\ud68d \ubc0f \uc0ac\uc5c5 \uc804\ub7b5\uc744 \ub354\uc6b1 \uc801\uadf9\uc801\uc73c\ub85c \uc218\ub9bd\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ubc15\ub78c\ud68c \ubc0f \uc804\uc2dc\ud68c\uc5d0 \ucc38\uac00\ud558\ub294 \uc0c1\ud488\uc758 \uacbd\uc6b0:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0 \uc77c\uc2dc\uc801\uc73c\ub85c \uc218\uc785\ub41c \ubb3c\ud488\uc740 \ud574\ub2f9 \ud589\uc0ac\uac00 \uc885\ub8cc\ub41c \ud6c4 30\uc77c \uc774\ub0b4\uc5d0 \uc7ac\uc218\ucd9c\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc77c\uc2dc\uc801\uc73c\ub85c \ud574\uc678\ub85c \uc218\ucd9c\ub41c \ubb3c\ud488\uc740 \uc77c\uc2dc \uc218\ucd9c\uc77c\ub85c\ubd80\ud130 1\ub144 \uc774\ub0b4\uc5d0 \ubc18\ud488\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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>\uc0c1\ud488 \ubd84\ub958 \ubc0f \uad00\uc138 \ud3c9\uac00 \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc138\uae08 \uacc4\uc0b0\uc758 \uc77c\uad00\uc131\uacfc \ud22c\uba85\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uc2dc\ud589\ub839 08\ud638\ub294 \uad00\uc138 \ubd84\ub958 \ubc0f \ud3c9\uac00\uc5d0 \uad00\ud55c \uba85\ud655\ud55c \uc6d0\uce59\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c16\uc870\uc5d0 \ub530\ub974\uba74 HS \ucf54\ub4dc \uacb0\uc815\uc740 \ubca0\ud2b8\ub0a8 \uc218\ucd9c\uc785 \uc0c1\ud488 \ubd84\ub958 \ubaa9\ub85d\uc744 \uae30\uc900\uc73c\ub85c \ud574\uc57c \ud569\ub2c8\ub2e4. \uc138\uad00 \ub2f9\uad6d\uc740 \uae30\uc220 \ubb38\uc11c, \ubb3c\ub9ac\uc801 \ubc0f \ud654\ud559\uc801 \ud2b9\uc131, \uad6c\uc870, \uadf8\ub9ac\uace0 \uc2e4\uc81c \uc6a9\ub3c4\ub97c \uac80\ud1a0\ud558\uc5ec \uc801\uc808\ud55c HS \ucf54\ub4dc\ub97c \uacb0\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uac00\uce58 \uce21\uba74\uc5d0\uc11c \ubcf4\uba74:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ucd9c\ud488\ubaa9: \uad00\uc138 \ud3c9\uac00\uc561\uc740 \uad6d\uc81c \uc6b4\uc1a1\ube44\uc640 \ubcf4\ud5d8\ub8cc\ub97c \uc81c\uc678\ud55c \uc218\ucd9c\ud56d\uc5d0\uc11c\uc758 \ud310\ub9e4 \uac00\uaca9\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\uc785\ud488: \uad00\uc138 \ud3c9\uac00\uc561\uc740 \ucd5c\ucd08 \uc785\ud56d \ud56d\uad6c\uae4c\uc9c0 \uc2e4\uc81c\ub85c \uc9c0\ubd88\ub41c \uac00\uaca9\uc785\ub2c8\ub2e4.<\/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>\uc120\ud638\ud558\ub294 \uc0ac\uc5c5 \uccb4\uc81c \ubc0f \uaddc\uc815 \uc900\uc218 \uc758\ubb34.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 08\/2015\/ND-CP\ub294 \ub192\uc740 \uc218\uc900\uc758 \uaddc\uc815 \uc900\uc218\ub97c \ucda9\uc871\ud558\ub294 \uae30\uc5c5\uc5d0 \ub300\ud574 \uad00\uc138 \uc808\ucc28\uc5d0\uc11c \uc6b0\ub300 \uc81c\ub3c4\ub97c \uc801\uc6a9\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c10\uc870\uc5d0 \ub530\ub974\uba74, \uc778\uc99d\uc744 \ubc1b\uace0\uc790 \ud558\ub294 \uae30\uc5c5\uc740 \ub2e4\uc74c \uc0ac\ud56d\uc744 \ucda9\uc871\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad00\uc138 \ubc0f \uc138\ubc95\uc744 \uc5c4\uaca9\ud788 \uc900\uc218\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uac10\uc0ac \uc808\ucc28\ub97c \uc644\ubcbd\ud558\uac8c \uc774\ud589\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud6a8\uacfc\uc801\uc778 \ub0b4\ubd80 \ud1b5\uc81c \uc2dc\uc2a4\ud15c\uc774 \uac16\ucdb0\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud574\uc9c4 \uc218\uc785 \ubc0f \uc218\ucd9c \ub9e4\ucd9c\uc561 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc6b0\ub300 \uc870\uce58\ub97c \ubc1b\uc740 \ud6c4\uc5d0\ub3c4 \uae30\uc5c5\uc740 \uc815\uae30 \ubcf4\uace0, \uc138\uad00 \ub2f9\uad6d\uacfc\uc758 \uc815\ubcf4 \uad50\ud658 \uc870\uc815, \uc624\ub958\uc5d0 \ub300\ud55c \uc0ac\uc804 \uac80\ud1a0 \ub4f1 \uc81c12\uc870\uc5d0 \ub530\ub978 \uc758\ubb34\ub97c \uacc4\uc18d \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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>\uad6d\uac00 \ub2e8\uc77c \ucc3d\uad6c \uc2dc\uc2a4\ud15c \ubc0f \ud1b5\uad00 \uc7a5\uc18c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc774\ubc88 \ubc95\ub839\uc740 \uad00\ub9ac \ud604\ub300\ud654\ub97c \ubaa9\ud45c\ub85c \uc138\uad00 \uc5c5\ubb34\uc5d0 \uc815\ubcf4 \uae30\uc220\uc744 \uc801\uc6a9\ud558\ub294 \uac83\uc744 \uac15\uc870\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc81c25\uc870\uc5d0 \ub530\ub974\uba74 \uc138\uad00 \uc2e0\uace0\ub294 \uc8fc\ub85c \uc804\uc790 \ubc29\uc2dd\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9c0\uba70, \uc885\uc774 \uc11c\ub958\ub294 \uc608\uc678\uc801\uc778 \uacbd\uc6b0\uc5d0\ub9cc \uc0ac\uc6a9\ub429\ub2c8\ub2e4. \uad6d\uac00 \ub2e8\uc77c \ucc3d\uad6c \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \uae30\uc5c5\uc740 \uc804\uc790 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uace0 \uc5ec\ub7ec \ud589\uc815 \uc808\ucc28\ub97c \uc911\uc559 \uc9d1\uc911\uc2dd \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud574 \ub3d9\uc2dc\uc5d0 \ucc98\ub9ac\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud1b5\uad00 \uc7a5\uc18c\uc640 \uad00\ub828\ud558\uc5ec, \uad00\uc138\ubc95\uc758 \uc77c\ubc18 \uaddc\uc815 \uc678\uc5d0\ub3c4 \ucd1d\ub9ac\ub294 \uac01 \uc2dc\uae30\ubcc4\ub85c \uc218\uc785 \uad6d\uacbd\uc5d0\uc11c \ud1b5\uad00 \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud558\ub294 \ubb3c\ud488 \ubaa9\ub85d\uc744 \uacb0\uc815\ud560 \uad8c\ud55c\uc744 \uac00\uc9c0\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc138\uad00 \uac10\ub3c5 \ubc94\uc704\ub294 \uad6d\uac00\uc5d0 \ubc18\uc785, \ubc18\ucd9c \ubc0f \uacbd\uc720\ud558\ub294 \ubb3c\ud488\uacfc \uc6b4\uc1a1 \uc218\ub2e8\uc744 \ubaa8\ub450 \ud3ec\ud568\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Thu_tuc_doi_voi_cac_loai_hinh_hang_hoa_dac_thu\"><\/span><b>\ud2b9\uc815 \uc720\ud615\uc758 \uc0c1\ud488\uc5d0 \ub300\ud55c \uc808\ucc28<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 08\/2015\/ND-CP\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud2b9\uc815 \uc6b4\uc601 \ubaa8\ub378\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc9c0\uce68\ub3c4 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc218\ucd9c\uc6a9 \uac00\uacf5 \ubc0f \uc81c\uc870\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc218\uc785 \uc6d0\uc790\uc7ac, \uc18c\ubaa8\ud488 \ubc0f \uae30\uacc4\uc5d0 \ub300\ud55c \ucd5c\uc885 \uc815\uc0b0 \ubcf4\uace0\uc11c\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6b4\uc1a1 \uc911\uc778 \uc0c1\ud488: \uc790\uc720\ubb34\uc5ed\uc9c0\ub300\uc758 \ucd9c\uc785\uc740 \uc5c4\uaca9\ud55c \ud1b5\uc81c \uc808\ucc28\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc7ac\ud65c\uc6a9 \ubc29\ubc95: \ubb3c\ud488\uc744 \ub2f4\ub294 \uc218\ub2e8 \ubc0f \ud3ec\uc7a5\uc740 \uc784\uc2dc \uc218\uc785-\uc7ac\uc218\ucd9c \ub610\ub294 \uc784\uc2dc \uc218\ucd9c-\uc7ac\uc218\uc785 \uc808\ucc28\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubc95\ub839 08\/2015\/ND-CP\ub97c \uc774\ud574\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc801\uc6a9\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc774 \ubc95\uc744 \uc900\uc218\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc810\uc810 \ub354 \uc2ec\ud654\ub418\ub294 \uad6d\uc81c \uacbd\uc81c \ud1b5\ud569 \uc18d\uc5d0\uc11c \uc218\uc785 \ubc0f \uc218\ucd9c \ud504\ub85c\uc138\uc2a4\ub97c \ucd5c\uc801\ud654\ud558\uace0 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uacbd\uc7c1\ub825\uc744 \uac15\ud654\ud558\ub294 \ud1a0\ub300\ub97c \ub9c8\ub828\ud569\ub2c8\ub2e4.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/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\">  \uc0c1\ub2f4\uc744 \uc6d0\ud558\uc2dc\uba74 \uc800\ud76c\uc5d0\uac8c \uc5f0\ub77d\uc8fc\uc138\uc694. <\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/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;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">(\uc6d0\ucc9c:) <\/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;\">\ubc95\ub839 \uc81c08\/2015\/ND-CP\ud638<\/span><\/a><span style=\"font-weight: 400;\"> (\uc815\ubd80 \ubc1c\ud45c, 2015\ub144 1\uc6d4 21\uc77c)<\/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 [&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\/ko\/wp-json\/wp\/v2\/posts\/7299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=7299"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7299\/revisions"}],"predecessor-version":[{"id":7301,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7299\/revisions\/7301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7300"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}