{"id":6697,"date":"2021-03-05T13:42:04","date_gmt":"2021-03-05T06:42:04","guid":{"rendered":"https:\/\/fts.com.vn\/?p=6697"},"modified":"2025-11-12T09:30:26","modified_gmt":"2025-11-12T02:30:26","slug":"sua-quy-dinh-ve-phan-tich-phan-loai-hang-hoa-xuat-nhap-khau","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/sua-quy-dinh-ve-phan-tich-phan-loai-hang-hoa-xuat-nhap-khau\/","title":{"rendered":"S\u1eeda quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u"},"content":{"rendered":"

B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 17\/2021\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i\u00a0Th\u00f4ng t\u01b0 14\/2015\/TT-BTC<\/a>\u00a0h\u01b0\u1edbng d\u1eabn v\u1ec1 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a, ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a; ph\u00e2n t\u00edch \u0111\u1ec3 ki\u1ec3m tra ch\u1ea5t l\u01b0\u1ee3ng, ki\u1ec3m tra an to\u00e0n th\u1ef1c ph\u1ea9m \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n

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S\u1eeda quy \u0111\u1ecbnh ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u<\/em><\/p>\n

Theo \u0111\u00f3,\u00a0Th\u00f4ng t\u01b0 17\/2021\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i m\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n t\u00edch, ph\u00e2n lo\u1ea1i h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u nh\u01b0 sau:<\/p>\n

V\u1ec1 ph\u00e2n lo\u1ea1i, \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/strong><\/h2>\n

Kho\u1ea3n 1 \u0110i\u1ec1u 1\u00a0Th\u00f4ng t\u01b0 17\/2021\/TT-BTC<\/a>\u00a0s\u1eeda \u0111\u1ed5i nh\u01b0 sau:<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a t\u1ea1i Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam v\u00e0 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c HS,\u00a0Danh m\u1ee5c AHTN\u00a0<\/em><\/strong>th\u00ec \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c HS,\u00a0Danh m\u1ee5c AHTN\u00a0<\/em><\/strong>\u0111\u1ec3 ph\u00e2n lo\u1ea1i v\u00e0 h\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean.<\/p>\n

Hi\u1ec7n h\u00e0nh, tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a t\u1ea1i Danh m\u1ee5c h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u Vi\u1ec7t Nam v\u00e0 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c HS th\u00ec \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a theo Danh m\u1ee5c HS \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn ph\u00e2n lo\u1ea1i v\u00e0 x\u1eed l\u00fd khi\u1ebfu n\u1ea1i theo nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a \u0110i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf (kho\u1ea3n 2 \u0110i\u1ec1u 6\u00a0Th\u00f4ng t\u01b0 14\/2015\/TT-BTC<\/a>).<\/p>\n

H\u1ed3 s<\/strong>\u01a1 y\u00eau c\u1ea7u ph\u00e2n t\u00edch \u0111\u1ec3 ph\u00e2n lo\u1ea1i<\/strong><\/h2>\n

C\u01a1 quan h\u1ea3i quan n\u01a1i c\u00f3 y\u00eau c\u1ea7u ph\u00e2n t\u00edch h\u00e0ng h\u00f3a c\u00f3 tr\u00e1ch nhi\u1ec7m l\u1eadp v\u00e0 g\u1eedi h\u1ed3 s\u01a1 y\u00eau c\u1ea7u ph\u00e2n t\u00edch; h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n