{"id":754,"date":"2021-08-13T14:06:53","date_gmt":"2021-08-13T07:06:53","guid":{"rendered":"https:\/\/phuongducexpress.com.vn\/?p=754"},"modified":"2021-08-13T14:09:53","modified_gmt":"2021-08-13T07:09:53","slug":"cap-nhat-cac-thay-doi-ve-quy-dinh-hai-quan-chau-au-nam-2021","status":"publish","type":"post","link":"https:\/\/phuongducexpress.com.vn\/en\/cap-nhat-cac-thay-doi-ve-quy-dinh-hai-quan-chau-au-nam-2021\/","title":{"rendered":"C\u1eacP NH\u1eacT C\u00c1C THAY \u0110\u1ed4I V\u1ec0 QUY \u0110\u1ecaNH H\u1ea2I QUAN CH\u00c2U \u00c2U N\u0102M 2021"},"content":{"rendered":"

HI\u1ec2U R\u00d5 T\u1ea6M QUAN TR\u1eccNG C\u1ea4P THI\u1ebeT C\u1ee6A VI\u1ec6C TU\u00c2N TH\u1ee6 V\u00c0 CH\u1ea4T L\u01af\u1ee2NG D\u1eee LI\u1ec6U \u0110I\u1ec6N T\u1eec.<\/p>\n

QUY \u0110\u1ecaNH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG (GTGT) C\u1ee6A LI\u00caN MINH CH\u00c2U \u00c2U (EU*) \u0110\u00c3 \u0110\u01af\u1ee2C S\u1eecA \u0110\u1ed4I V\u00c0 C\u00d3 HI\u1ec6U L\u1ef0C K\u1ec2 T\u1eea NG\u00c0Y 1 TH\u00c1NG 7 N\u0102M 2021:
\n+ Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng qu\u00e1 22 EUR \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT.
\n+ K\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 7, t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT v\u00e0 ph\u1ea3i c\u00f3 t\u1edd khai h\u1ea3i quan ch\u00ednh th\u1ee9c.
\n* C\u00e1c qu\u1ed1c gia thu\u1ed9c Li\u00ean minh ch\u00e2u \u00c2u (EU): \u00c1o, B\u1ec9, Bulgaria, Croatia, S\u00edp, C\u1ed9ng h\u00f2a S\u00e9c, \u0110an M\u1ea1ch, Estonia, Ph\u1ea7n Lan, Ph\u00e1p, \u0110\u1ee9c, Hy L\u1ea1p, Hungary, Ireland, \u00dd, Latvia, Lithuania, Luxembourg, Malta, H\u00e0 Lan, Ba Lan, B\u1ed3 \u0110\u00e0o Nha, Romania, Slovakia, Slovenia , T\u00e2y Ban Nha, Th\u1ee5y \u0110i\u1ec3n.<\/p>\n

I: KH\u00c1CH H\u00c0NG L\u00c0 NG\u01af\u1edcI G\u1eecI H\u00c0NG \u0110\u1ebeN LI\u00caN MINH CH\u00c2U \u00c2U<\/strong><\/span>
\nT\u1ed4NG QUAN V\u1ec0 NH\u1eeeNG THAY \u0110\u1ed4I TRONG QUY \u0110\u1ecaNH M\u1ee8C GI\u00c1 TR\u1eca MI\u1ec4N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG C\u1ee6A LI\u00caN MINH CH\u00c2U \u00c2U
\nQuy \u0111\u1ecbnh Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU*) \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 07 n\u0103m 2021:<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng qu\u00e1 22 EUR \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT.
\nK\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 7:
\nT\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT.
\nM\u1ecdi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u \u0111\u1ec1u ph\u1ea3i c\u00f3 t\u1edd khai h\u1ea3i quan ch\u00ednh th\u1ee9c.
\nC\u01a1 ch\u1ebf thu thu\u1ebf GTGT m\u1edbi (t\u00f9y ch\u1ecdn), c\u00f3 t\u00ean l\u00e0 Import One-Stop Shop (IOSS), s\u1ebd \u0111\u01b0\u1ee3c ra m\u1eaft d\u00e0nh cho c\u00e1c n\u1ec1n t\u1ea3ng b\u00e1n h\u00e0ng tr\u1ef1c tuy\u1ebfn\/ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u1ef1c tuy\u1ebfn. C\u01a1 ch\u1ebf n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c giao d\u1ecbch h\u00e0ng h\u00f3a B2C c\u00f3 gi\u00e1 tr\u1ecb t\u1ed1i \u0111a l\u00e0 150 EUR.
\n\u0110I\u1ec0U N\u00c0Y C\u00d3 \u00dd NGH\u0128A G\u00cc V\u1edaI QU\u00dd KH\u00c1CH?<\/p>\n

1) T\u1edd khai H\u1ea3i quan Ch\u00ednh th\u1ee9c<\/strong><\/p>\n

\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u00f4ng quan di\u1ec5n ra su\u00f4n s\u1ebb t\u1ea1i \u0111i\u1ec3m \u0111\u1ebfn, Qu\u00fd kh\u00e1ch C\u1ea6N cung c\u1ea5p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n Chi\u1ebfu l\u1ec7\/Th\u01b0\u01a1ng m\u1ea1i ch\u00ednh x\u00e1c, ch\u1eb3ng h\u1ea1n nh\u01b0 m\u00f4 t\u1ea3 h\u00e0ng h\u00f3a, gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ph\u00e2n th\u00e0nh t\u1eebng kho\u1ea3n, m\u00e3 HS v\u00e0 c\u00e1c th\u00f4ng tin kh\u00e1c. Kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p m\u00f4 t\u1ea3 chung chung l\u00e0 \u201cm\u1eabu\u201d ho\u1eb7c \u201cph\u1ee5 t\u00f9ng\u201d.
\nNh\u1ea5p v\u00e0o \u0111\u00e2y \u0111\u1ec3 t\u00ecm hi\u1ec3u c\u00e1ch \u0111\u1ea3m b\u1ea3o qu\u00e1 tr\u00ecnh th\u00f4ng quan di\u1ec5n ra su\u00f4n s\u1ebb<\/p>\n

2) Thanh to\u00e1n thu\u1ebf GTGT<\/strong><\/p>\n

K\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 7 n\u0103m 2021, Qu\u00fd kh\u00e1ch c\u00f3 th\u1ec3 ch\u1ecdn trong s\u1ed1 c\u00e1c t\u00f9y ch\u1ecdn sau \u0111\u1ec3 thanh to\u00e1n thu\u1ebf GTGT cho h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u:
\n(A) Kh\u00f4ng s\u1eed d\u1ee5ng IOSS (d\u00e0nh cho B2C ho\u1eb7c B2B | b\u1ea5t k\u1ec3 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a)
\nN\u1ebfu Qu\u00fd kh\u00e1ch ch\u1ecdn KH\u00d4NG s\u1eed d\u1ee5ng c\u01a1 ch\u1ebf thu thu\u1ebf GTGT m\u1edbi (t\u00f9y ch\u1ecdn), hay c\u00f2n g\u1ecdi l\u00e0 Import One-Stop Shop (IOSS), Qu\u00fd kh\u00e1ch s\u1ebd c\u00f3 c\u00e1c t\u00f9y ch\u1ecdn sau \u0111\u00e2y:<\/p>\n

DHL thanh to\u00e1n thu\u1ebf GTGT cho c\u00e1c C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi nh\u1eadp kh\u1ea9u (sau \u0111\u00f3 DHL s\u1ebd t\u00ednh ph\u00ed ng\u01b0\u1eddi thanh to\u00e1n \u0111\u00e3 ch\u1ecdn tr\u01b0\u1edbc)
\nho\u1eb7c
\nB\u00ean nh\u1eadp kh\u1ea9u thanh to\u00e1n thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp cho c\u00e1c C\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi nh\u1eadp kh\u1ea9u (qua t\u00e0i kho\u1ea3n n\u1ed9p thu\u1ebf sau ri\u00eang c\u1ee7a h\u1ecd)
\n(B) s\u1eed d\u1ee5ng IOSS (d\u00e0nh ri\u00eang cho B2C | ch\u1ec9 d\u00e0nh cho h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 150 EUR tr\u1edf xu\u1ed1ng)
\nN\u1ebfu Qu\u00fd kh\u00e1ch l\u00e0 ng\u01b0\u1eddi b\u00e1n h\u00e0ng tr\u1ef1c tuy\u1ebfn v\u00e0 Qu\u00fd kh\u00e1ch ch\u1ecdn s\u1eed d\u1ee5ng c\u01a1 ch\u1ebf thu thu\u1ebf GTGT m\u1edbi (t\u00f9y ch\u1ecdn) c\u00f3 t\u00ean l\u00e0 Import One-Stop Shop (IOSS), th\u00ec nh\u1eefng \u0111i\u1ec1u sau \u0111\u00e2y s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng:<\/p>\n

Thu\u1ebf GTGT s\u1ebd do NG\u01af\u1edcI B\u00c1N H\u00c0NG TR\u1ef0C TUY\u1ebeN thu t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng (v\u00e0 NG\u01af\u1edcI B\u00c1N H\u00c0NG TR\u1ef0C TUY\u1ebeN sau \u0111\u00f3 s\u1ebd thanh to\u00e1n cho C\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng t\u1ea1i EU th\u00f4ng qua vi\u1ec7c ho\u00e0n thu\u1ebf GTGT h\u00e0ng th\u00e1ng)<\/p>\n

II: QU\u00dd KH\u00c1CH L\u00c0 NG\u01af\u1edcI NH\u1eacN H\u00c0NG \u1ede LI\u00caN MINH CH\u00c2U \u00c2U<\/strong><\/span>
\nT\u1ed4NG QUAN V\u1ec0 NH\u1eeeNG THAY \u0110\u1ed4I TRONG QUY \u0110\u1ecaNH M\u1ee8C GI\u00c1 TR\u1eca MI\u1ec4N THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG C\u1ee6A LI\u00caN MINH CH\u00c2U \u00c2U (EU)
\nQuy \u0111\u1ecbnh Thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng (GTGT) c\u1ee7a Li\u00ean minh Ch\u00e2u \u00c2u (EU*) \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i v\u00e0 nh\u1eefng thay \u0111\u1ed5i n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb ng\u00e0y 01 th\u00e1ng 07 n\u0103m 2021:<\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng qu\u00e1 22 EUR \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf GTGT.
\nK\u1ec3 t\u1eeb ng\u00e0y 1 th\u00e1ng 7, t\u1ea5t c\u1ea3 h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i nh\u1eadp kh\u1ea9u v\u00e0o Li\u00ean minh ch\u00e2u \u00c2u s\u1ebd ph\u1ea3i ch\u1ecbu thu\u1ebf GTGT v\u00e0 ph\u1ea3i c\u00f3 t\u1edd khai h\u1ea3i quan ch\u00ednh th\u1ee9c.
\nTuy nhi\u00ean, Qu\u00fd kh\u00e1ch kh\u00f4ng c\u1ea7n lo l\u1eafng, DHL s\u1ebd h\u1ed7 tr\u1ee3:<\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c th\u1ee7 t\u1ee5c th\u00f4ng quan v\u00e0
\ncung c\u1ea5p cho Qu\u00fd kh\u00e1ch gi\u1ea3i ph\u00e1p thanh to\u00e1n thu\u1ebf GTGT d\u1ec5 d\u00e0ng
\nSau \u0111\u00e2y l\u00e0 c\u00e1ch th\u1ee9c c\u1ee5 th\u1ec3:<\/p>\n

A) N\u1ebfu Qu\u00fd kh\u00e1ch c\u1ea7n thanh to\u00e1n thu\u1ebf GTGT (ho\u1eb7c c\u00e1c kho\u1ea3n ph\u00ed H\u1ea3i quan kh\u00e1c):<\/strong><\/p>\n

N\u1ebfu Qu\u00fd kh\u00e1ch \u0111\u00e3 c\u00f3 t\u00e0i kho\u1ea3n DHL, DHL s\u1ebd l\u1eadp h\u00f3a \u0111\u01a1n cho t\u00e0i kho\u1ea3n c\u1ee7a Qu\u00fd kh\u00e1ch.
\nN\u1ebfu Qu\u00fd kh\u00e1ch kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n DHL, DHL s\u1ebd g\u1eedi cho Qu\u00fd kh\u00e1ch m\u1ed9t li\u00ean k\u1ebft \u0111\u1ec3 thanh to\u00e1n tr\u1ef1c tuy\u1ebfn. Vui l\u00f2ng thanh to\u00e1n tr\u1ef1c tuy\u1ebfn c\u00e0ng s\u1edbm c\u00e0ng t\u1ed1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c giao h\u00e0ng su\u00f4n s\u1ebb.<\/p>\n

B) N\u1ebfu thu\u1ebf GTGT (ho\u1eb7c c\u00e1c kho\u1ea3n ph\u00ed h\u1ea3i quan kh\u00e1c) \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n (t\u1ee9c l\u00e0 gi\u00e1 mua h\u00e0ng \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT):<\/strong><\/p>\n

Qu\u00fd kh\u00e1ch s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i thanh to\u00e1n g\u00ec th\u00eam.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

HI\u1ec2U R\u00d5 T\u1ea6M QUAN TR\u1eccNG C\u1ea4P THI\u1ebeT C\u1ee6A VI\u1ec6C TU\u00c2N TH\u1ee6 V\u00c0 CH\u1ea4T L\u01af\u1ee2NG D\u1eee LI\u1ec6U \u0110I\u1ec6N T\u1eec. QUY \u0110\u1ecaNH THU\u1ebe GI\u00c1 TR\u1eca GIA T\u0102NG (GTGT) C\u1ee6A LI\u00caN MINH CH\u00c2U \u00c2U (EU*) \u0110\u00c3 \u0110\u01af\u1ee2C S\u1eecA \u0110\u1ed4I V\u00c0 C\u00d3 HI\u1ec6U L\u1ef0C K\u1ec2 T\u1eea NG\u00c0Y 1 TH\u00c1NG 7 N\u0102M 2021: + Tr\u01b0\u1edbc \u0111\u00e2y, h\u00e0ng h\u00f3a th\u01b0\u01a1ng m\u1ea1i […]","protected":false},"author":1,"featured_media":623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[74],"tags":[],"_links":{"self":[{"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/posts\/754"}],"collection":[{"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/comments?post=754"}],"version-history":[{"count":3,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/posts\/754\/revisions"}],"predecessor-version":[{"id":757,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/posts\/754\/revisions\/757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/media\/623"}],"wp:attachment":[{"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/media?parent=754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/categories?post=754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/phuongducexpress.com.vn\/en\/wp-json\/wp\/v2\/tags?post=754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}