CO

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TRNG I HC KINH T TPHCMMN QUN TR XUTNHPKHU

GVHD: TS Bi Thanh Trng

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Trn Chn Phng (Trng nhm)

Nguyn Minh Thnh

Phm Duy Nghip

Phm L Phng Uyn

V L ThuDung Trn Vn Dng

Nguyn TNgn

L ThMDung

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MC LCI. Khi nim, ni dung chng nhn xut x...............................................................................

1.

Khi nim...........................................................................................................................

2.

Mc ch............................................................................................................................

3.

Ni dung ca giy chng nhn xut x...............................................................................

II. Cc mu C/O thng dng Vit Nam v cch khai................................................................

1.

C/O form A: .......................................................................................................................2. C/O form B: ........................................................................................................................

3. C/O form ICO: ....................................................................................................................

a.

Danh sch tn nc & M s tng ng..........................................................................

4.

C/O form T: (C/O form Textitle).........................................................................................

5.

C/O Form D ........................................................................................................................

a. QUY CH XUT X DNG CHO HIP NH CEPT....................................................

6. C/O form E: ........................................................................................................................

7.

C/O form AK: .....................................................................................................................8. C/O form AJ: ......................................................................................................................

III. C quan thm quyn cp:....................................................................................................

1.

C quan cp C/O................................................................................................................

2.

C quan qun l cp C/O VN:..........................................................................................

IV.

Th tc xin cp giy chng nhn xut x............................................................................

1. Th tc cp C/O cho doanh nghip ln u xin C/O............................................................

2. Cc mu h s v chng t cn thit...................................................................................

a.

B H s Thng nhn (3 trang).....................................................................................b. B H s xin C/O nu xin ti VCCI chi nhnh TpHCM...............................................

c. n xin cp C/O.............................................................................................................

d. Bng gii trnh sn phm p ng tiu chun GSP ca cc nc nhp khu theo t lphn trm...............................................................................................................................

3. Quy trnh ng k C/O in t trc tip...............................................................................

V. Tc dng ca C/O..................................................................................................................

1. Tc dng ca C/O i vi ch hng: ...................................................................................

a. i vi ngi xut khu:.................................................................................................

b.

Tc dng ca C/O i vi ngi nhp khu:................................................................

2.

Tc dng ca C/O i vi c quan hi quan:.......................................................................

a.

Tc dng ca C/O i vi c quan hi quan nc xut khu:...........................................

b. Tc dng ca C/O i vi c quan hi quan nc nhpkhu:......................................

3. Tc dng ca C/O i vi vic pht trin kinh t v chnh sch ngoi thng ca Nh nc

a. i vi nc xut khu...................................................................................................

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b. i vi nc nhp khu...............................................................................................

VI. Tnh hnh cp C/O Vit Nam trong nhng nm va qua: ..................................................

1.

Khi qut: ...........................................................................................................................

a.

Hot ng cpC/O din ra Vit Nam...........................................................................

b.

S lng cc b C/O c cp: ...............................................................................

2. Nhng vn vng mc cn tn ti trong qu trnh khai v cp C/O .................................

a.

Vn tn ti v pha doanh nghip xin cp C/O:...........................................................b. Vn tn ti t pha c quan c thm quyn cp C/O:...............................................

c. Nhng vn tn ti c quan qun l vic xin v cp C/O:..........................................

VII. Gii php hon thin vic xin v cp C/O ti Vit Nam:......................................................

1. Gii php vi cc doanh nghip xin cp C/O:.......................................................................

2.

Gii php i vi tchc c thm quyn cp C/O: .............................................................

3.

Gii php i vi c quan qun l cp C/O: ................................ ........................................

VIII.

Ti liu tham kho...........................................................................................................

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I.

Khi nim, ni dung chng nhn xut x

1. Khi nim

Giy chng nhn xut x l chng t do nh sn xut hoc do c quan c thm quyn,thng l Phng Thng mi/ BThng mi/ BCng Thng cp xc nhn ni snxut hoc khai thc ra hng ho.

Giy chng nhn xut xl c sxc nh ngun gc xut xhng ho

2. Mc ch

Xc nh xut xhng ho l cng vic rt cn thit v quan trng trong thng mi quc t.Cc quc gia cn quan tm n xut xhng ho : u i thuquan.

p dng thuchng bn ph gi v trgi

Thng k thng mi v theo di hthng hn ngch

3.

Ni dung ca giy chng nhn xut xNi dung ca giy chng nhn xut xbao gm:

Tn v a chngi mua

Tn v a chngi bn

Tn hng; slng; km hiu

Li khai ca chhng vni sn xut hoc khai thc hng

Xc nhn c quan c thm quyn

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II.

Cc mu C/O thng dng Vit Nam v cch khai

1.

C/O form A:

Chng nhn xut xmu A, cn gi tt i vi nhng ngi lm cng tc thanh tonquc tl CO form A hay GSP form A. y l m t trong cc chng tsdng trong thanhton quc tvi cc nh nhp khu ca mt squc gia khc, bn cnh ha n thngmi, hi phiu, vn n v cc chng tkhc c lin quan (nu c). N c mt squcgia pht trin giu c chp nhn nhm tnh thuu i cho hng ha c xut xtcc qucgia ang pht trin.

Mc ch ca CO form A l lm cn cgip cho cc c quan qun l vthuxc nhc mc thusut thunhp khu (u i) cng nh trgi tnh thuca cc mt hng c cp chng nhn xut xtquc gia pht hnh ghi trn mt chng nhn xut xmu Acth, do cc quc gia nhp khu p dng cc biu thusut nhp khu khc nhau i vicng mt mt hng nhng c ngun gc xut xkhc nhau.

C/O Form ANgun: Phng Thng mi v Cng nghip Vit Nam

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Cch khai:

K khai VIETNAM tip sauIssued in (di dng tiu FORM A)

1: k khai tn, a ch, nc ca ngi xut khu Vit Nam

2: k khai tn, a ch, nc ca ngi nhn hng. Trng hp nhn hng theo chnhsc khai bo l TO ORDER hoc TO ORDER OF , thng nht vivn n v cc chng tgiao nhn hp lkhc.

3: k khai vvn ti (cng chi tit cng tt) nh hnh thc vn chuyn, tn phng tinvn chuyn, sv k hiu chuyn, hnh trnh (ca khu xut hng, ca khu nhn hngcui cng), sv ngy vn n,. V d:

BY SEA : BACH DANG V.03FROM : HOCHIMINH CITY TO : HAMBOURGB/L No. : 1234 DATED : APRIL 10, 2004Lu : ca khu nhn hng cui cng trn 3 v ngi nhn hng (ch danh) trn 2phi cng mt nc nhp ( 12).

4: Ghi ch ca c quan cp C/O. Thng c cc ghi ch sau :

C/O cp sau ngy xut hng : ng du thng bo ISSUED RETROSPECTIVELY Cp ph bn do b mt bn chnh : THE ORIGINAL OF C/O No. DATED WAS LOST, ng thi ng du DUPILCATE trn tC/O ph bn.

Cp thay thC/O cho trng hp cp li C/O (ton bhoc mt phn) nhng cha trC/O c : REPLACEMENT C/O No.DATED .

Ngoi ra cn c cc ghi ch khc nh thng bo hng xut sang cc nc ASEAN snxut hoc/v xut tip sang cc nc EU, Norway, Turkey; du cng gp ASEAN, EU,

Switzerland, Norway, Turkey,... Hng xut sang Japan ch p ng quy nh xut x GSPcng gp ASEAN k khai trn 4 ch C-ASEAN tip theo l s v ngy giy chng nhnsn xut, gia cng cng gp khu vc.

5: K khai sthtcc mt hng khai bo. 6: K khai nhn v shiu thng hng (nu c). 7: - K khai sv loi ca thng hng (nu c); tn v m thng

Ghi r s, ngy t khai hi quan hng xut (nu c) trn 6 : CUSTOMSDECLARATION FOR EXPORT COMMODITIES No. DATED . Trng hp ngi khai bohi quan v ngi gi hng khc nhau phi ghi r thm v ngi khai

bo:DECLARED BY .

Ghi r s, ngy giy php xut khu (nu c) trn 6 : EXPORT LICENCE No. DATED

* Lu : - k khai s container, s nim ch (cont./seal No. ..) nu xc nh.- k khai tn c th v m t r v hng ha. Khng c khai sai, hoc khai

khng r v hng ha nh GENERAL MERCHANDISE (hng tng hp), . AND OTHERGOODS (..v cc hng khc),v.v.

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8: K khai tiu chun xut xca hng ha. Cth: Hng xut sang Australia v NewZealand btrng. Xut sang cc nc khc :

Hng c xut xthun ty Vit Nam k khai ch"P"

Hng c xut xkhng thun ty Vit Nam : k khai theo hng dn ti mc III.(b)pha sau tform A bn chnh. Ch : hng xut sang Canada c sn xut thn 1nc c hng u i GSP ca Canada(hay hng xut khu chp ng quy nhxut xGSP cng gp ton cu ca Canada)k khai chG" trn 8, trng hp khc

k khai ch"F".

9: K khai trng lng th hoc slng khc ca hng ha.

* Lu :

5,7,8,9 phi khai thng hng th t, tn, tiu chun xut x, trng lng th(hoc slng khc) ca mi loi hng. Trng hp mi loi hng c ng giv c k, m hiu ring th ni dung khai bo trn 6 cng phi thng hng tngng.

Trng hp tn hng v m tnhiu c thkhai bo sang trang tip, mi trang khaibo r sthttrang gc di 7 (V d: Page 1/3).

Gch ngang trn 5,6,7,8,9 khi kt thc khai bo tn, m thng; trng lng th(hoc s lng khc), sau ghi r tng trng lng (hoc s lng) ca c lhng bng s(TOTAL) v bng ch(SAY TOTAL).

10: k khai sv ngy ca ha n. Trng hp hng xut khng c ha n phi ghir l do.

11: k khai a im, ngy pht hnh C/O.

* Lu ngy np C/O v quy nh v thi gian cp C/O k khai chnh xc ngy phthnh C/O. Khng ghi ngy pht hnh C/O l ngy ngh lm vic theo quy nh, hoc ngyxut hng, hoc ngy khc nu thc t ngy pht hnh C/O khng phi ngy ny.* Tr trnghp thng c khai bng ch (April, May,..), ngy khai thng nht theo dngdd/mm/yyyy.* Ngy pht hnh C/O bng hoc sau ngy cc chng t c khai bo trn C/O nhInvoice, t khai hi quan hng xut, giy php xut khu,.

12: K khai nc xut xca hng ha (VIETNAM) tip sau produced in. Trng hpC/O form A c cp theo quy nh xut xGSP cng gp nguyn liu khu vc ASEAN(quy nh ca EU, Switzerland, Norway, Turkey), sk khai nc xut xxc nh theo quynh ny.

K khai nc nhp khu pha trn dng (importing country).K khai a im, ngy k v k tn ca ngi k c thm quyn (ca ngi xut khu

Vit Nam).Lu : Ngy k ca ngi xut khu phi trc hoc bng ngy pht hnh C/O, v phibng hoc sau ngy cc chng t khc c k khai trn C/O. i vi cc doanh nghipngi k c thm quyn authorised signatory l th trng hoc ngi c th trng yquyn k. Ch k phi c k bng tay, v c ng du r chc danh, du doanhnghip, v du tn.

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2. C/O form B:

Loi C/O cp cho hng ha xut x ti Vit Nam xut khu sang cc nc khc trn th giitrong cc trng hp sau:

Nc nhp khu khng c chu i GSP

Nc nhp khu c chGSP nhng khng cho Vit Nam hng

Nc nhp khu c chu i GSP v cho Vit Nam hng u i tchnynhng hng ha xut khu khng p ng cc tiu chun do chny t ra.

C/O Form BNgun: Phng Thng mi v Cng nghip Vit Nam

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Cch khai:

1: k khai tn, a ch, nc (Vietnam) ca ngi xut khu Vit Nam.



BY SEA : BACH DANG V.03FROM : HOCHIMINH CITY TO : HAMBOURGB/L No. : 1234 DATED : APRIL 10, 2004* Lu : ca khu nhn hng cui cng trn 3 v ngi nhn hng (ch danh) trn 2phi cng mt nc nhp ( 10).

4: Tn, a ch, nc ca c quan thm quyn cp C/O. CthC/O cp ti Chi nhnhVCCI HCM khai :

CHAMBER OF COMMERCE & INDUSTRY OF VIETNAM

HOCHIMINH CITY BRANCH171 Vo Thi Sau Str., 3rdDist., Ho Chi Minh City, VietnamTel 84.8.9326498, 84.8.9325989, 84.8.9325698Fax 84.8.9325472 Email : [email protected]


C/O cp sau ngy xut hng : ng du thng bo ISSUED RETROSPECTIVELY

Cp ph bn do b mt bn chnh : THE ORIGINAL OF C/O No. DATED WAS LOST, ng thi ng du DUPILCATE trn tC/O ph bn.

Cp thay thC/O cho trng hp cp li C/O (ton bhoc mt phn) nhng chatr bn chnh C/O c: REPLACEMENT C/O No.DATED .

6: - K khai nhn hiu, sv loi ca thng hng (nu c); tn v m thng.

Ghi r s, ngy t khai hi quan hng xut (nu c) trn 6 : CUSTOMSDECLARATION FOR EXPORT COMMODITIES No. DATED . Trng hp ngikhai bo hi quan v ngi gi hng khc nhau phi ghi r thm v ngi khaibo:DECLARED BY .

Ghi r s, ngy giy php xut khu (nu c) trn 6 : EXPORT LICENCE No. DATED

* Lu : - k khai s container, s nim ch (cont./seal No. ..) nu xc nh.- k khai tn c th v m t r v hng ha. Khng c khai sai, hoc khai khng r vhng ha nh GENERAL MERCHANDISE (hng tng hp), . AND OTHER GOODS (..vcc hng khc),v.v.

7: K khai trng lng th hoc slng khc ca hng ha.

* Lu :

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6, 7 phi khai thng hng tn v trng lng (hoc slng) ca mi loi hng.

Trng hp tn hng v m tnhiu c thkhai bo sang trang tip, mi trang khaibo r sthttrang gc di 6 (V d: Page 1/3).

Gch ngang trn 6,7 khi kt thc khai bo tn, m thng; trng lng (hoc slng) hng, sau ghi r tng trng lng (hoc slng) ca cl hng bng s(TOTAL) v bng ch(SAY TOTAL).

8: k khai sv ngy ca ha n. Trng hp hng xut khng c ha n phi ghir l do.


* Lu ngy np C/O v quy nh v thi gian cp C/O k khai chnh xc ngy phthnh C/O. Khng ghi ngy pht hnh C/O l ngy ngh lm vic theo quy nh, hoc ngyxut hng, hoc ngy khc nu thc t ngy pht hnh C/O khng phi ngy ny.* Tr trng hp thng c khai bng ch (April, May,..), ngy khai thng nht theo dngdd/mm/yyyy.* Ngy pht hnh C/O bng hoc sau ngy cc chng t c khai bo trn C/O nhInvoice, t khai hi quan hng xut, giy php xut khu,.

10: - K khai nc hng ha xut khu ti (nc nhp khu) pha trn dng (importingcountry).

- K khai a im, ngy k v k tn ca ngi k c thm quyn (ca ngi xut khuVit Nam).Lu : Ngy k ca ngi xut khu phi trc hoc bng ngy pht hnhC/O, v phi bng hoc sau ngy cc chng t khc c k khai trn C/O. i vicc doanh nghip ngi k c thm quyn authorised signatory l th trng hoc ngic th trng y quyn k. Ch k phi c k bng tay, v c ng du r chcdanh, du doanh nghip, v du tn.

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3. C/O form ICO:

L loi C/O theo quy nh ca T chc C ph Th gii (ICO) ch cp cho mt hng c ph.

Loi Mu ny lun c cp km vi hoc Mu A hoc Mu B.

C/O Form ICONgun: Phng Thng mi v Cng nghip Vit Nam

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Cch khai:

C/O mu ICO gm 2 phn PART A v PART B. n v xut khu ch phi k khai phnPART A. Cch k khai trn cc phn PART A nh sau :

1 : in tn y v a chca n vxut khu (hoc ngi gi hng) Vit Nam.in m sn vxut khu (hoc gi hng) do VCCI HCM cp vo 4 nhgc di phabn phi ca 1.

2 : in tn, a chthng bo (bn nhn hng, nhp khu). in m stng ng cabn thng bo do n vxut khu tcp vo 4 nhgc di pha bn phi ca 2. nvxut khu tlp DANH SCH TN A CHTHNG BO (Notify address) & MSTNG NG theo mu. Mi l hng xut c bn nhn hng mi, n vxut khu tin m s(theo thttng dn t0001), v tn a chy ca bn thng bo ny vodanh sch. Danh sch phi xut trnh mi khi xin cp C/O mu ICO v photo sao y giVCCI HCM 1 bn tng hp gi ICO.

3 : in sth tC/O mu ICO ca n vxut khu trong vc ph. Cn cngyxut hng ra khi lnh thVit Nam : vc ph bt u t1/10 hng nm v ko di nht 30/9 nm sau. V d: vc ph 2002-2003 bt u t1/10/2002 n ht 30/9/2003).

4 : gm 3 nhCountry codecnh khai 145; Port code: xut khu tcc cngThnh phHCh Minh khai 01; Serial No.sthtC/O MU ICO ca tchc cp C/O,do tchc ny ttheo di v cung cp cho n vxut khu khai.

5 : in tn nc sn xut (Vietnam) v in vo 3 nhgc di pha bn phi ca 5 m stng ng (145).

6 : in tn nc n (nc nhp khu) v m stng ng (xem DANH SCH TNNC & M STNG NG).

7 : in ngy xut khu dng ngy / thng / nm (DD/MM/YYYY). V d31/06/2003.

8 : in tn nc chuyn ti v m stng ng. Trong trng hp chuyn thng khaichDIRECTv 3 m strng.

9 : in tn tu bin vn chuyn. in m stu tng ng do n vxut khu tcpvo 5 nhgc di pha bn phi ca 9. Nu khng vn chuyn bng tu bin, hy innhng thng tin cn thit vphng tin vn chuyn c sdng, v dnh bng xe ti(by lorry), bng tu ha (by rail), bng my bay (by air),.. n vxut khu tlp DANHSCH TN TU BIN VN CHUYN & M S TNG NGtheo mu. Mi lhng xut vn chuyn bng tu bin mi, n vxut khu tin m s(theo thttngdn t00001), v tn tu bin vn chuyn ny vo danh sch. Danh sch phi xut trnh mikhi xin cp C/O mu ICO v photo sao y gi VCCI HCM 1 bn tng hp gi ICO.

10 : in vo phn ---/----/---- cc ni dung : 145 / m sn vxut khu do VCCI

cp (nh 1) / sthtC/O mu ICO ca n v(nh 3).in vo phn Other marks cc du hiu khc (nu c).

11 : in du X vo tng ng.

12 : in trng lng tnh quy i ra kilgam. V dxut 18.23454 MTS (NW) insquy i ra kg : 18,234.54. Trng hp cn thhin trng lng tnh khc nh chng tth ghi r thm trong ngoc. V d: (18.23454 MTS).

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13 : in du X vo kg.

14 : in 1 du X vo 1 tng ng. Ghi r thm chng loi, hnh thc c ph nuthuc loi hng c ph khc. Lu : mi C/O mu ICO chkhai cho 1 loi hng c ph. Numt l hng c ph gm nhiu loi hng c ph th phi tch thnh nhiu C/O mu ICOtng ng cho mi loi hng c ph.

15 : in du X vo phng php chbin tng ng (chbin kh, t, loi bchtcafin, hu c).

16 : phn bn tri in ngy k chng nhn xut khu dng DD/MM/YYYY, a imk chng nhn xut khu, v k ng du ca c quan hi quan ni xut hng. thun tincho vic i chiu, kim tra li nn ghi r sv ngy tkhai hi quan hng xut pha trnca phn ny, chng hn : Customs declaration for export comodities No.26424/XK/KD/KV4 dated 15/10/2002.

Phn bn phi in ngy, a im k chng nhn xut x ca t chc cp C/O.

a. Danh sch tn nc & M s tng ng

TN NC MS TN NC MSABU DHABI 257 LESOTHO 077AFGHANISTAN 073 LIBERIA (*) 107AJMAN 258 LIBYA 108ALBANIA 074 LIECHTENSTEIN 199ALGERIA 075 LITHUNIA 044AMERICAN SAMOA 234 LUXEMBOURG 251ANDORRA 203 MACAU 043ANGOLA (*) 158 MACEDONIA 289ANGUILLA 221 MADAGASCAR (*) 025ANTIGUA & BARBUDA 222 MALAWI (*) 109

ARGENTINA 050 MALAYSIA 110ARMENIA 266 MALDIVES 214ARUBA 197 MALI 111AUSTRALIA 051 MALTA 112AUSTRIA 052 MARSHALL ISLANDS 182AZERBAIZAN 276 MARTINIQUE 170AZORES ANDMADEIRA

165 MAURITANIA 113

BAHAMAS 216 MAURITIUS 208BAHRAIN 076 MAYOTTE 252BANGLADESH 254 MELILLA 297BARBADOS 217 MEXICO (*) 016BELARUS 081 MICRONESIA 183BELGIUM 046 MOLDOVA 265BELIZE 195 MONACO 205BENIN (*) 022 MONGOLIA 114BERMUDA 246 MONTSERRAT 224BHUTAN 212 MOROCCO 115BOLIVIA (*) 001 MOZAMBIQUE 160BONAIRE 190 MYANMAR 080

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BOSNIA ANDHERZEGOVINA

287 NAMIBIA 135

BOTSWANA 078 NAURU 239BRAZIL (*) 002 NEPAL 117BRUNEIDARUSSALAM

213 NETHERLANDS 061

BULGARIA 079 NETHERLANDSANTILLES

193

BURKINA FASO 143 NEW CALEDONIA 173BURUNDI (*) 027 NEW ZEALAND 070CAMBODIA 082 NICARAGUA 017CAMEROON (*) 019 NIGER 119CANADA 054 NIGERIA (*) 018CAPE VERDE 162 NIUE 177CAROLINE ISLANDS 305 NORFOLK ISLAND 240CAYMAN ISLANDS 218 NORTHERN MARIANAS 204CENTRAL AFRICANREPUBLIC (*)

020 NORWAY 062

CEUTA 296 OMAN 116CHAD 084 PAKISTAN 121

CHILE 055 PALAU 244CHINA 043 PANAMA (*) 029CHRISTMAS ISLAND 235 PAPUA NEW GUINEA (*) 166COCOS ISLANDS 223 PARAGUAY (*) 122COLOMBIA (*) 003 PERU (*) 030COMOROS 172 PHILIPPINES (*) 123CONGO, DEM. REP. OF(*)

021 PITCAIRN 198

CONGO, REP. OF (*) 004 POLAND 124COOK ISLANDS 176 PORTUGAL 031COSTA RICA (*) 005 PUERTO RICO 125COTE D'IVOIRE (*) 024 QATAR 126

CROATIA 288 RAS AL KHAIMAH 261CUBA (*) 006 REUNION 171CURACAO 191 ROMANIA 128CYPRUS 086 RUSSIA 127CZECH 299 RWANDA (*) 028DENMARK 056 SABAH 294DJIBOUTI 175 SAINT HELENA 209DOMINICA 230 SAINT KITTS AND NEVIS 226DOMINICANREPUBLIC (*)

007 SAINT LUCIA 232

DUBAI 259 SAINT PIERRE &

MIQUELON

129

E.C. (Unspecified) 250 SAINT VINCENT ANDTHE GRENADINES

233

EAST TIMOR 159 SAMOA 194ECUADOR (*) 008 SAN MARINO 206EGYPT 142 SAO TOME AND

PRINCIPE161

EL SALVADOR (*) 009 SARAWAK 295EQUATORIAL GUINEA 167 SAUDI ARABIA 130

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(*)ERITREA 045 SENEGAL 131ESTONIA 041 SEYCHELLES 210ETHIOPIA (*) 010 SHARJAH 262FAEROE ISLANDS 220 SIERRA LEONE (*) 032FALKLAND ISLANDS 220 SINGAPORE 132FIJI 236 SLOVAKIA 300FINLAND 071 SLOVENIA 292

FRANCE 058 SOLOMON ISLANDS 242FRENCH GUIANA 168 SOMALIA 133FRENCH POLYNESIA 174 SOUTH AFRICA 134FUJAIRAH 260 SPAIN 063GABON (*) 023 SRI LANKA (*) 083GAMBIA 196 SUDAN 136GAZA STRIP 192 SURINAME 139GEORGIA 211 SVALBARD AND JAN

MAYEN ISLANDS225

GERMANY 040 SWAZILAND 137GHANA (*) 038 SWEDEN 064GIBRALTAR 090 SWITZERLAND 065

GREECE 091 SYRIA 138GREENLAND 202 TAHITI 306GRENADA 231 TAIWAN 089GUADELOUPE 169 TAJIKISTAN 285GUAM 238 TANZANIA (*) 033GUATEMALA (*) 011 THAILAND (*) 140GUINEA (*) 092 TOGO (*) 026GUINEA-BISSAU 163 TOKELAU 178GUYANA 049 TONGA 243HAITI (*) 012 TRINIDAD & TOBAGO (*) 034HOLY SEE 207 TUNISIA 066HONDURAS (*) 013 TURKEY 141HONG KONG 043 TURKMENISTAN 286HUNGARY 094 TURKS & CAICOS

ISLANDS229

ICELAND 095 TUVALU 186INDIA (*) 014 UCRAINA 179INDONESIA (*) 015 UGANDA (*) 035IRAN 096 UMM AL QAIWAIN 263IRAQ 097 UNITED ARAB EMIRATES 120IRELAND 098 UNITED KINGDOM 068ISRAEL 099 UNITED STATES OF

AMERICA369

ITALY 059 URUGUAY 144JAMAICA (*) 100 UZBEKISTAN 282JAPAN 060 VANUATU 118JORDAN 101 VENEZUELA (*) 036KAZAKHSTAN 279 VIETNAM (*) 145KENYA (*) 037 VIRGIN ISLANDS (UK) 227KIRIBATI 237 VIRGIN ISLANDS (US) 228KOREA (NORTH) 102 WALLIS & FUTUNA

ISLANDS245

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KOREA (SOUTH) 103 WESTERN SAHARA 155KUWAIT 104 WINDWARD ISLANDS

(Unspecified)248

KYRGYZSTAN 283 YEMEN 146LAOS 105 YUGOSLAVIA (SERBIA &

MONTENEGRO)291

LATVIA 042 ZAMBIA (*) 149LEBANON 106 ZIMBABWE (*) 039

LEEWARD ISLANDS(Unspecified) 247(*) Cc nc xut khu c ph

Mu 1 :DANH SCH TN A CH THNG BO (Notify address) & M S TNG NG

n v xut khu : M s do VCCI cp :Ms

Tn, a ch thng bo

0001. . .

Mu 2 :DANH SCH TN TU BIN VN CHUYN & M S TNG NG

n v xut khu : M s do VCCI cp :M s Tn phng tin vn chuy n00001. . .

* Lu : Trng hp vn chuyn bi nhiu phng tin, thng bo ti nhiu a chthng bo th m s trong 2 khai m s ngi nhn hng chnh thc, hoc m s a

ch thng bo th nht (nu khng xc nh c ngi nhn hng chnh thc); m strong 9 khai m s phng tin vn chuyn t Vit Nam.

V d:

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A & Z EXPORT CORPORATION1096 TRAN HUNG DAO STR., HOCHIMINH CITY,VIETNAM

SARL ANDE, CITY LES SOURCES BT. 9BIR MOURAD RAIS, ALGER, ALGERIE

ALGERIA

SINGAPORE

145 9628 9628

9 6 2 8

0 0 0 6

0 7 5

1 3 2

145 01

VIETNAM

21/12/2003

1 4

MEKONG PRIDE V.0379 & A.P.MOLLER V.0408B/L NO.: SGNE19492DATED : DEC. 21,2003 0 0 0 0

X

53,910.00 KGSX

900 BAGS VIETNAM ROBUSTA COFFEE GRADE 1, SCREEN 16

DEC. 21,2003

HOCHIMINH CITY

DEC.21,2003HOCHIMINH CITY

09

Customs declaration No. 123/XK/KD/KV1 Date 20/12/2003

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4. C/O form T: (C/O form Textitle)

L loi C/O theo quy nh ca Hip nh Dt May gia Vit Nam v EU.

1: k khai tn, a ch, nc ca ngi xut khu Vit Nam.

2: k khai s C/O gm 4 ch v 8 s : 2 ch u VN; 2 ch tip theo i vi hng xutkhu sang Austria k khai ch AT. Tng t : Belgium, Luxembourg v Netherlands: BL,Denmark: DK, Finland: FI, France: FR, Germany: DE, Greece: GR, Ireland: IR, Italy: IT,

Portugal: PL, Spain: ES, Sweden: SE, United Kingdom: UK; 1 s u ch nm, 2 s tiptheo ch a bn cp E/L(TP.HCM 02, ng Nai 04, Bnh Dng 06), 5 s cui cng ch sth t C/O do t chc cp C/O cung cp.

3: k khai nm hn ngch (l hng XK sdng hn ngch ca nm no th sk khainm )

4: k khai scat (category).


6: k khai nc xut x(VIETNAM)

7: k khai nc nhp khu cui cng (thuc EU)


BY SEA : BACH DANG V.03FROM : HOCHIMINH CITY TO : HAMBOURGB/L No. : 1234 DATED : APRIL 10, 2004Lu : ca khu nhn hng cui cng trn 8 v ngi nhn hng (ch danh) trn 5phi cng mt nc nhp ( 7).


C/O cp sau ngy xut hng : ng du thng bo ISSUED RETROSPECTIVELY

Cp ph bn do b mt bn chnh : THE ORIGINAL OF C/O No.DATEDWAS LOST, ng thi ng du DUPILCATE trn tC/O ph bn.

Cp thay thC/O cho trng hp cp li C/O (ton bhoc mt phn) nhng cha trbn chnh C/O c : REPLACEMENT C/O No.DATED.

10: - K khai nhn hiu, sv loi ca thng hng (nu c); tn v m thng.

Ghi r s, ngy t khai hi quan hng xut (nu c) trn 6 :CUSTOMSDECLARATION FOR EXPORT COMMODITIES No. DATED . Trng hp ngikhai bo hi quan v ngi gi hng khc nhau phi ghi r thm v ngi khaibo:DECLARED BY .

Ghi r s, ngy giy php xut khu (nu c) trn 6 :EXPORT LICENCE No. DATED

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* Lu : - k khai s container, s nim ch (cont./seal No. ..) nu xc nh.- k khai tn c th v m t r v hng ha. Khng c khai sai, hoc khai

khng r v hng ha nh GENERAL MERCHANDISE (hng tng hp), . ANDOTHER GOODS (..v cc hng khc),v.v.

11: K khai trng lng tnh (kg) v cslng khc theo quy nh cho category.

12: K khai trgi FOB ca hng (theo loi tin trong hp ng mua bn).

* Lu :- 10,11,12 phi khai thng hng tn, trng lng tnh (hoc s lng khc), v tr giFOB ca mi loi hng.- Trng hp tn hng v m t nhiu c th khai bo sang trang tip, mi trang khai bor s th t trang gc di 10 (V d : Page 1/3). - Gch ngang trn 10,11,12 khi kt thc khai bo tn, trng lng tnh (hoc s lngkhc), v tr gi FOB ca hng, sau ghi r tng trng lng (hoc s lng), tr giFOB ca c l hng bng s (TOTAL) v bng ch (SAY TOTAL).

12: k khai tr gi FOB ca mi loi hng xut.


* Lu ngy np C/O v quy nh v thi gian cp C/O k khai chnh xc ngy phthnh C/O. Khng ghi ngy pht hnh C/O l ngy ngh lm vic theo quy nh, hoc ngyxut hng, hoc ngy khc nu thc t ngy pht hnh C/O khng phi ngy ny.* Tr trng hp thng c khai bng ch (April, May,..), ngy khai thng nht theo dngdd/mm/yyyy.* Ngy pht hnh C/O bng hoc sau ngy cc chng t c khai bo trn C/O nhInvoice, t khai hi quan hng xut, giy php xut khu,.

14: k khai tn, a ch y , nc ca c quan thm quyn cp C/O(xem phn ccc quan c thm quyn cp C/O). C/O form Textile c cp bi VCCI HCM k khai 14ni dung sau :

CHAMBER OF COMMERCE & INDUSTRY OF VIETNAM

HOCHIMINH CITY BRANCH171 Vo Thi Sau Str., 3rdDist., Ho Chi Minh City, Vietnam

Tel: 84.8.9326498, 84.8.9325989, 84.8.9325698Fax: 84.8.9325472 Email: [email protected]

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5. C/O Form D

Giy chng nhn xut x hng ho ASEAN ca Vit Nam - Mu D (sau y gi tt l giychng nhn Mu D) l giy chng nhn xut x hng ho do Phng Qun l Xut nhp khukhu vc ca B Thng mi cp cho hng ho ca Vit Nam hng cc u i theo "Hipnh v chng trnh u i thu quan c hiu lc chung (CEPT) thnh lp Khu vcThng mi t do ASEAN (AFTA)" (di y gi l Hip nh CEPT).

C/O Form DNgun: Phng Thng mi v Cng nghip Vit Nam

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Hip nh CEPT l Hip nh quc tgia cc nc thnh vin ASEAN m Vit Nam k tham gia ti Bng cc - Thi lan ngy 15 thng 12 nm 1995 v c thc hin tngy 1thng 1 nm 1996.

Hng ho c cp giy chng nhn Mu D:L cc hng ho p ng c y cciu kin vxut xquy nh ti Hip nh CEPT.

Cch khai:

Giy chng nhn Mu D phi c khai bng ting Anh v nh my. Ni dung khai phiph hp vi t khai hi quan c thanh khon v cc chng t khc nh vn n, hon thng mi v giy chng nhn kim tra xut x ca Cng ty Gim nh hng ho xutnhp khu (trong trng hp c yu cu kim tra).

s1: Tn giao dch ca ngi xut hng + a ch+ tn nc (Vit Nam).

s2: Tn ngi nhn hng + a ch+ tn nc (ph hp vi tkhai hi quan cthanh khon). trn cng bn phi: Do Phng Qun l Xut nhp khu khu vc ghi. Stham chiu gm 12 k t, chia lm 5 nhm, chi tit cch ghi nh sau:

* Nhm 1: 02 k t VN (vit in) l vit tt ca 2 ch Vit Nam.

* Nhm 2: 02 k t (vit in) l vit tt tn nc nhp khu, quy nh cc ch vit tt nhsau: BR Bruney IN Indonexia ML Malaysia PL Philipines SG Singapore TL Thi Lan

* Nhm 3: 02 k t biu hin nm cp giy chng nhn.

* Nhm 4: 01 k t th hin tn Phng Qun l Xut nhp khu khu vc cp Giy chngnhn Mu D theo quy nh nh sau: S 1 H Ni; S 2 Hi Phng; S 3 Nng; S 4 Nha

Trang; S 5 TP H Ch Minh;S 6 Cn Th* Nhm 5: Gm 05 k t biu hin s th t ca Giy chng nhn Mu D . Gia nhm 3

v 4 cng nh gia nhm 4 v 5 c du gch cho / .

V d: Phng Qun l Xut nhp khu khu vc thnh ph H Ch Minh cp Giy chngnhn Mu D mang s th 6 cho mt l hng xut khu sang Thi Lan trong nm 1996 thcch ghi s tham chiu ca Giy chng nhn Mu D ny s nh sau: VN-TL 96/5/00006

s3: Tn phng tin vn ti (nu gi bng my bay th nh By air, nu gi bng

ng bin th nh tn tu) + tcng no? n cng no?

s4: trng (sau khi nhp khu hng ho, c quan hi quan ti cng hoc a imnhp khu snh du thch hp trc khi gi li cho Phng Qun l Xut nhp khu khuvc cp Giy chng nhn Mu D ny).

s5: Danh mc hng ho (01 mt hng, 01 l hng, i 01 nc, trong mt thi gian).

s6: K m v shiu ca kin hng.

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s7: Sloi kin hng, m thng ho (bao gm s lng v sHS ca nc nhp

khu).

s8: Hng dn cthnh sau:

a. Trng hp hng ho/sn phm c xut xton bti Vit Nam (khng sdng nguyn

phliu nhp khu) th nh chX.

b. Hng ho khng c sn xut hay khai thc ton bti Vit Nam nh Quy tc 3 Phlc 1 ca Quy chxut xsnu phn sau theo quy nh ca ASEAN th khai ghi rsphn trm gi tr c tnh theo gi FOB ca hng ho c sn xut hay khaithc ti Vit Nam, v d40%.

c. Hng ho c xut xcng gp nh Quy tc 4 Ph lc 1 ca Quy chxut xASEANnu ti Phlc 1 th ghi r sphn trm ca hm lng c xut xcng gp ASEAN, vd40%.

s9: Trng lng cb hoc slng v gi trkhc (Gi FOB).

s10: Sv ngy ca ho n thng mi.

s11:

- Dng th nht ghi ch Vit Nam;

- Dng th hai ghi y tn nc nhp khu;

- Dng th ba ghi a im, ngy thng nm, v ch k.

s12: trng.

- Trng hp cp sau theo quy nh ti iu 9 th ghi: Issued retroactively.

- Trng hp cp li theo quy nh ti iu 10 th ghi: Certified true copy.

V d:

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a. QUY CH XUT X DNG CHO HIP NH CEPT

Khi xc nh xut x ca hng ha iu kin hng Chng trnh CEPT theo Hip nhCEPT, s p dng cc quy tc sau:

QUY TC 1: XC NH XUT X CA SN PHM

Cc hng ha thuc din CEPT c nhp khu vo mt nc thnh vin t mt nc thnhvin khc c vn ti trc tip theo ngha ca Quy tc 5 ca quy ch ny, s iu kinc hng u i nu chng p ng cc yu cu xut x theo mt trong cc iu kin sauy:

a. Cc hng ha c xut xthun ty (c sn xut hoc thu hoch ton bti nc thnhvin xut khu) nh qui nh ti Quy tc 2;

b. Cc hng ha c xut xkhng thun ty (khng c sn xut hoc thu hoch ton bti nc thnh vin xut khu), min l cc hng ha iu kin theo Quy tc 3hoc Quy tc 4.

QUY TC 2: XUT X THUN TY

Theo ngha ca Quy tc 1 cc hng ha sau c coi l c xut x thun ty:

a.

Cc khong sn c khai thc tlng t, mt nc hay y bin ca nc ;b. Cc hng ha nng sn c thu hoch nc ;

c. Cc ng vt c sinh ra v chn nui nc ;

d.

Cc sn phm tng vt nu mc (c) trn y;

e. Cc sn phm thu c do sn bn hoc nh bt nc ;

f. Cc sn phm thu c do nh c trn bin v cc hi sn do cc tu ca nc ly

c tbin;

g. Cc sn phm c chbin hay sn xut trn boong tu ca nc tcc sn phm

nu mc (f) trn y;

h. Cc nguyn liu qua sdng c thu nht ti nc , chdng ti chnguyn

liu;

i. phthi tcc hot ng cng nghip ti nc ; v

j. Cc hng ha c sn xut tcc sn phm tmc (a) n (i);

QUY TC 3: XUT X KHNG THUN TY

a. (i) Hng ha sc coi l xut xtcc nc thnh vin ASEAN, nu c t nht 40%hm lng xut xtbt cnc thnh vin no.

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(ii) Nguyn ph liu mua trong nc do cc nh sn xut c cp php cung cp,tun th cc quy nh ca php lut ti nc c coi l p ng v xut x ASEAN;nguyn ph liu mua t ngun khc phi kim tra hm lng xc nh xut x.

(iii) Theo tiu mc (i) trn, nhm mc ch thc hin cc quy nh ca quy tc 1 (b),cc sn phm c ch to hoc gia cng m c tng gi tr nguyn ph liu c sdng c xut x t cc nc khng phi l thnh vin ASEAN hoc c xut x khngxc nh c khng vt qu 60% ca gi FOB ca sn phm c sn xut hoc ch

bin v c qu trnh sn xut cui cng c thc hin trn lnh th nc xut khu lthnh vin.

b.

Gi trnguyn phliu khng xut xtASEAN sl:

(i) Gi CIF ca hng ha ti thi im nhp khu;

(ii) Gi xc nh ban u ca sn phm c xut x khng xc nh c ti lnh th canc thnh vin ni thc hin qu trnh gia cng ch bin.

Cng thc 40% hm lng ASEAN nh sau:

(Gi tr nguyn ph liu nhp khu t nc khng phi l thnh vin ASEAN+Gi tr nguyn ph liuc xut x khng xc nh c)

100% Gi FOB 60%

QUY TC 4: QUY TC XUT X CNG GP

Cc sn phm p ng c cc yu cu xut x quy nh ti quy tc 1 v c s dngti mt nc thnh vin nh l u vo ca mt sn phm hon chnh iu kin c

hng u i ti cc nc thnh vin khc s c coi l cc sn phm c xut x ti ncthnh vin l ni t chc gia cng ch bin sn phm cui cng min l tng hm lngASEAN ca sn phm cui cng khng nh hn 40%.

QUY TC 5: VN TI TRC TIP

Cc trng hp sau c coi l vn ti trc tip t nc xut khu l thnh vin n ncnhp khu l thnh vin:

a. Nu hng ha c vn chuyn qua lnh thca bt kmt nc ASEAN no;

b. Nu hng ha c vn chuyn khng qua lnh thca bt kmt nc khng phi l

thnh vin ASEAN no khc;c.

Hng ha c vn chuyn qu cnh qua mt hoc nhiu nc trung gian khng phi lthnh vin ASEAN c hoc khng c chuyn ti hoc lu kho tm thi ti cc nc ,vi iu kin:(i) Qu cnh l cn thit v l do a l hay do yu cu c lin quan trc tip n vn ti

hng;(ii) Hng ha khng c mua bn hoc s dng cc nc qu cnh ; v

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(iii) Khng c x l g i vi sn phm ngoi vic d hng v ti xp hng hocnhng cng vic cn thit gi hng trong iu kin m bo.

QUY TC 6: X L BAO B HNG HA

a. Trong trng hp xc nh thuhi quan, mt nc thnh vin sxt hng ha tchring vi bao b. i vi hng nhp khu chuyn ti tmt nc thnh vin khc, ncthnh vin c thcng xt ring xut xca bao b.

b.

Trng hp khng p dng c theo mc (a) trn y, bao b sc xt chung vihng ha. Phn bao b dng do yu cu vn ti hoc lu kho c coi l c xut xASEAN.

QUY TC 7: C/O MU D PH HP

Hng ha s c hng u i thu quan c hiu lc chung (CEPT) nu c C/O Mu D domt c quan c thm quyn ca Chnh ph nc xut khu l thnh vin cp. Cc nc thnhvin phi thng bo cho nhau bit c quan cp C/O Mu D v cc th tc cp C/O Mu Dphi ph hp vi cc th tc cp C/O Mu D c quy nh v Hi ngh cc quan chc kinh

t cp cao (SEOM) thng qua.

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6. C/O form E:

y l loi Giy chng nhn xut x hng ha cp cho hng ha ca Vit Nam c hngcc u i thu quan theo Hip nh khung v Hp tc Kinh t to n din gia Hip hi ccquc gia ng Nam v Cng ha Nhn dn Trung Hoa c hiu lc t ngy 26 thng 11nm 2003.

C/O Form E

Ngun: Phng Thng mi v Cng nghip Vit Nam

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Cch khai:

C/O mu E phi c khai bng ting Anh v nh my. Ni dung khai phi ph hp vi tkhai hi quan lm th tc hi quan v cc chng t khc nh vn n, ha n thngmi v Bin bn kim tra xut x ca T chc Gim nh hng ha xut nhp khu (trongtrng hp c yu cu kim tra). Ni dung k khai C/O mu E c th nh sau:

s 1: ghi tn giao dch ca ngi xut khu, a ch, tn quc gia xut khu (Vit

Nam). s2: ghi tn ngi nhn hng, a ch, tn nc.

trn cng bn phi: do T chc cp C/O ghi. S tham chiu gm 13 k t, chia lm 5nhm, chi tit cch ghi nh sau:

a.

Nhm 1: 02 k t"VN" (vit in hoa) l vit tt ca hai (02) chVit Nam.

b. Nhm 2: 02 k t(vit in hoa) l vit tt tn nc nhp khu, quy nh cc chvit ttnh sau:

STT Tn n v M s

1 Phng qun l xut nhp khu khu vc H Ni 1

2Phng qun l xut nhp khu khu vc Thnh ph H ChMinh 2

3 Phng qun l xut nhp khu khu vc Nng 34 Phng qun l xut nhp khu khu vc ng Nai 45 Phng qun l xut nhp khu khu vc Hi Phng 56 Phng qun l xut nhp khu khu vc Bnh Dng 67 Phng qun l xut nhp khu khu vc Vng Tu 78 Phng qun l xut nhp khu khu vc Lng Sn 8

9 Phng qun l xut nhp khu khu vc Qung Ninh 910 Phng Qun l xut nhp khu khu vc Lo Cai 7111 Phng Qun l xut nhp khu khu vc Thi Bnh 7212 Phng Qun l xut nhp khu khu vc Thanh Ha 7313 Phng Qun l xut nhp khu khu vc Ngh An 7414 Phng Qun l xut nhp khu khu vc Tin Giang 7515 Phng Qun l xut nhp khu khu vc Cn Th 7616 Phng Qun l xut nhp khu khu vc Hi Dng 7717 Phng Qun l xut nhp khu khu vc Bnh Tr Thin 7818 Phng Qun l xut nhp khu khu vc Khnh Ha 80

V d: Phng Qun l Xut nhp khu khu vc thnh ph H Ch Minh cp C/O Mu Emang s th 6 cho mt l hng xut khu sang Trung Quc trong nm 2007 th cch ghis tham chiu ca C/O Mu E ny s l: VN-CN 07/2/00006.

s3: Ngy khi hnh, tn phng tin vn ti (nu gi bng my bay th nh "Byair", nu gi bng ng bin th nh tn tu) v tn cng bc dhng.

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s4: trng. Sau khi nhp khu hng ha, c quan hi quan ti cng hoc a imnhp khu snh du thch hp trc khi gi li cho tchc cp C/O Mu E ny.

s5: Danh mc hng ha (01 mt hng, 01 l hng, i 01 nc, trong mt thi gian)

s6: K hiu v shiu ca kin hng

s7: Skin hng, loi kin hng, m thng ha (bao gm slng v m HS ca

nc nhp khu). s8: Hng dn cthnh sau:

Hng ha c sn xut ti nc ctn u tin s 11 ca C/O ny gmcc trng hp sau:

in vo s 8:

a) Hng ha c xut x thun ty hocc sn xut ton b ti ngi xut khutheo iu 3 ca Ph lc 1 Quyt nh12/2007/Q-BTM

Ghi "WO"

b) Hng ha c xut x khng thun tytheo iu 4 ca Ph lc I Quyt nh12/2007/Q-BTM

Ghi t l phn trm hm lngc tnh theo gi FOB ca hngha c sn xut hay khai thc tiVit Nam, chng hn ghi 40%

c) Hng ha c xut x khng thun tytheo iu 4 v iu 5 ca Ph lc IQuyt nh 12/2007/Q-BTM (xut xcng gp)

Ghi t l phn trm hm lng cnggp ACFTA c tnh theo giFOB, chng hn ghi 40%

d) Hng ha p ng iu 6 ca Ph lc IQuyt nh 12/2007/Q-BTM

Ghi "PSR"

s9: Trng lng cb ca hng ha (hoc slng khc) v gi trFOB.

s10: Sv ngy ca ha n thng mi.

s11:

a.

Dng thnht ghi ch"Vietnam".

b. Dng thhai ghi y tn nc nhp khu.

c. Dng thba ghi a im cp, ngy thng nm, v chk ca ngi c y quyn kcp.

s12: do tchc cp C/O ghi

s13:

a.

Trng hp cp sau theo quy nh ti iu 11, Ph lc 2 th nh du vo : "ISSUEDRETROACTIVELY"

b. Trng hp sn phm c gi tBn xut khu tham gia trin lm ti mt Bn khcv c bn trong hoc sau trin lm ti Bn nhp khu theo quy nh ti iu 22, Ph

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lc 2 th nh du vo "Exhibition", tn v a chni din ra trin lm phi ghi r ti s2

c.

Trng hp sn phm c cp C/O gip lng theo quy nh ti iu 12, Ph lc 2 thnh du vo "Movement Certificate", tn Tchc cp C/O mu E gc, ngy cp v stham chiu ca C/O mu E gc phi c ghi r ti s13;

d. Trng hp ha n pht hnh ti Bn thba theo quy nh ti iu 23, Ph lc 2 thnh du vo "Third Party Invoicing", sha n phi c ghi r ti s 10, tn

cng ty pht hnh ha n v tn Nc m cng ty ny t trsti Nc phi cghi r ti s7

7. C/O form AK:

L loi C/O hng cc u i theo Hip nh Thng mi hng ha thuc Hip nh khungv Hp tc kinh t ton din gia cc Chnh ph ca cc nc thnh vin thuc Hip hi ccQuc gia ng Nam v Chnh ph i Hn Dn Quc (Hn Quc).

C/O Form AKNgun: Phng Thng mi v Cng nghip Vit Nam

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8. C/O form AJ:

L loi C/O hng cc u i theo Hip nh Thng mi hng ha thuc Hip nh khungv Hp tc kinh t ton din gia cc Chnh ph ca cc nc thnh vin thuc Hip hi ccQuc gia ng Nam v Nht Bn.

III.

C quan thm quyn cp:

1.

C quan cp C/O

Do c quan hay tchc c thm quyn ca nc xut xhng ho cp.

Do nh sn xut cp: Phi c xc nhn ca c quan hoc t chc c thm quyn canc cp c lin quan.

Do nc lai xcp: Trng hp hng ho c i qua nc th3 (nc lai x) tp kt,chuyn ti, chuyn khu (kctrng hp hng ho lm thtc nhp khu vo nc thba

sau ti xut khu) nhng khng lm thay i xut xhng ho, vn m bo tnh nguyntrng, hoc (nu c) chthc hin mt shot ng n gin bo qun hay ng gi lihng ho nhm m bo cht lng hng ho, khng lm thay i gi tr thng mi cahng ho. Trong trng hp hng ho i qua nhiu nc, th nc th3 c xc nh lnc cui cng m t hng ho c xut khu n Vit Nam-nc nhp khu. C/O donc lai x cp c chp nhn tnh php l trong hai trng hp sau:Nu nc lai xcng l nc c hng chu i thuquan th chp nhn C/O donc lai xcp

Nu nc lai xkhng l nc c hng chu i thuquan th chp nhn C/O donc lai xcp km bn sao C/O ca nc xut x(l nc c hng chu i thuquan ca Vit Nam).

2. C quan qun l cp C/O VN:

BCng thng l c quan Tchc vic thc hin cp Giy chng nhn xut xhngha xut khu; trc tip cp hoc y quyn cho Phng Thng mi v Cng nghip VitNam v cc tchc khc thc hin vic cp Giy chng nhn xut xhng ha.

Hin ti, cc phng qun l xut nhp khu ca B Cng thng, mt s ban qun l cc khuch xut, khu cng nghip c B Cng thng y quyn thc hin vic cp cc loi C/Osau:

. C/O form A

. C/O form D;

. C/O form E;

. C/O form S;

. C/O form AK;

Phng Thng mi v Cng nghip Vit Nam c thm quyn cp cc loi C/O cn li (trong gm c C/O form B hng giy dp xut khu sang EU).

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Chngnhnxutx Tran

http://co.vietforward.com/QUY DINH/Quy dinh chung/Bang tong hop.htm

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Chngnhnxutx Tran

IV.

Thtc xin cp giy chng nhn xut x

1.

Thtc cp C/O cho doanh nghip ln u xin C/O

Bc 1:i vi doanh nghip (DN) ln u xin C/O, trc khi chun b cc chng tC/O, phi in y B H s Thng nhn gm 3 trang (xem cc mu h s bn di)hoc xin ti B phn C/O - Nu xin C/O ti Chi nhnh VCCI HCM (xem mu bn di) v

np li cho B phn C/O, VCCI cng vi 1 bn sao ca Giy php ng k kinh doanh v 1bn sao ca Giy ng k M s thu ca DN.

Bc 2:Sau khi np cc giy t trn cho VCCI, DN phi chun b y B H s xincp C/O nh sau:

a)

n xin cp C/O: in y cc trn n v c du, ch k ca ngi c thmquyn ca DN(xem mu bn di)

b) Mu C/O (A, B, T, Mexico, Venezuela,):Ngi xut khu ch c ngh cp mtloi Mu C/O cho mi l hng xut khu, tr Mu C/O c ph c th ngh cp thm MuA hoc Mu B (Ty loi mt hng v nc xut khu, cn b C/O s t vn cho DN muamu C/O no).

C/O c khai gm c 1 bn gc v t nht 2 bn sao C/O T chc cp C/O v Ngixut khu mi bn lu mt bn.

Lu:DN phi nh my y cc trn Form bng ting Anh, bn chnh v bn sao C/Ophi c du v ch k ngi c thm quyn k ca DN (tr trn C/O Form T khng cndu v ch k ca DN).

c) Commercial Invoice(Ha n thng mi): 1 bn gc do DN pht hnh.

d) T khai Hi quan hng xut khu: hon thnh th tc hi quan (1 bn sao c du, ch k ngi c thm quyn k ca DN, v du Sao y bn chnh), tr cc trng hphng xut khu khng phi khai bo t khai hi quan xut khu theo quy nh ca php lut.

Trong trng hp c l do chnh ng, Ngi xut khu c th np sau chng t ny.Nu xt thy cn thit, T chc cp C/O c th yu cu Ngi xut khucung cp thm ccchng t lin quan n sn phm xut khu nh:

e)

Packing List: 1 bn gc ca doanh nghip

f) Bill of Lading(Vn n): 1 bn sao c du , ch k ngi c thm quyn k ca DNv du Sao y bn chnh

g) T khai Hi quan hng nhp(1 bn sao):nu DN nhp cc nguyn, ph liu t ncngoi; hocHo n ga tr gia tng mua bn nguyn ph liu trong nc: nu DN muacc nguyn vt liu trong nc.

h)

Bng gii trnh Quy trnh sn xut: i vi DN ln u xin C/O hay mt hng ln uxin C/O phi c DN gii trnh cc bc sn xut thnh sn phm cui cng p ngtiu chun xut x.

i)

Cc giy t khc: nh Giy php xut khu; Hp ng mua bn; Mu nguyn, ph liuhoc sn phm xut khu; hoc cc chng t khc chng minh xut x ca sn phmtutng mt hng v nc xut khu.

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Chngnhnxutx Tran

2.

Cc mu hs v chng tcn thit

a. B H s Thng nhn (3 trang)H S DOANH NGHIP NGH CP C/O

M S DOANH NGHIP (nu c): ..1. Tn ting Vit.....2. Tn ting Anh.....3. Tn vit tt......4. a ch tr s chnh: ......5. in thoi: .... Fax: .... E-mail: ...6. Website: ... M s thu......7. Giy chng nhn KKD (hoc giy php u t) s: . ngy cp: ...8. C quan cp.......9. Vn iu l: ...10. Loi hnh doanh nghip:

T nhn C phn Nh nc Trch nhim hu hn Lin doanh Khc

(Trng hp doanh nghip c vn u t nc ngoi ghi r % vn gp ca (cc) bn nc ngoi)

Trng hp doanh nghip c vn gp ca Nh nc ghi r % vn gp ca Nh nc

11. Ngnh, ngh kinh doanh: .12. Ngi i din theo php lut ca doanh nghip: ...Mobile: . Tel: 13. Cn b XNK (u mi lin h v C/O): .............................................................................................

Mobile: . Tel: 14. Cc chi nhnh, vn phng i din: ...................15. L hi vin cc hip hi:- VCCI (nu c) s giy chng nhn: . Ngy cp: /./.- Cc hip hi khc (nu c ghi r tn): .................................................................

nh km:

1.

ng k cc c nhn c thm quyn k n ngh cp C/O. Form C/O v cc c nhn c u quyn ti liC/O ti VCCI2. Danh sch cc c s sn xut hang xut khu cho doanh nghip ngh cp C/O ti VCCI

Lp ti .. ngy ../ ../ .(K tn v ng du)

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Chngnhnxutx Tran

NG KCC C NHN C THM QUYN K N NGH CP C/O, FORM C/O V CC C NHN C U

QUYN TI LIN H CP C/O TI VCCI

1. ng k cc c nhn ca doanh nghip c t n, mu ch k v du di y:

TT Hv tn Chc v Mu ch k Mu du doanh nghip1

2

3

4

5

c thm quyn hoc c y quyn k trn n ngh cp C/O, Form C/O ti VCCI .

2. ng k cc c nhn c tn di y:

TT H v tn Chc danh Phng (Cng ty) S chng minh t1

2

3

4

5

c y qu

yn ti lin h cp C/O ti VCCI.... (tn ca T chc cp C/O).

Ti xin chu hon ton trch nhim trc php lut v vic ng k, y quyn ny.

Lp ti .. ngy ../ ../ .

Ngi i din theo php lut ca doanh nghip(K tn v ng du)

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Chngnhnxutx Trang 36

b. B H s xin C/O nu xin ti VCCI chi nhnh TpHCM

M s n v C/O: S C/O:

1. M s thu: S C/O c ph: S C/O hng dt:2. Knh gi: Chi nhnh Phng Thng mi v Cng

nghip Vit Nam ti Thnh ph H Ch Minh171 V Th Su, Qun 3, TP. H Ch MinhTel: 9326498-9325989, Fax: 9325472Email : [email protected]

3.N NGH CP C/OFORM___

4. Hnh thc cp (nh du vo thch hp)Cp ln th nht C tr li C/O gcCp ln th hai

L do: .

5. B h s gm c:- n ngh cp C/O- Mu C/O- T khai hi quan xut khu- T khai hi quan nhp khu nguyn liu- Giy php xut khu- Hp ng mua bn

- Ha n mua bn nguyn liu trong nc- Vn n ng bin- Vn n ng khng- Cc chng t khc..

6. Ngi xut khu (tn ting Vit):

- Tn ting Anh: - a ch: - in thoi: . Fax: 7. Ngi nhp khu/ Ngi mua (tn ting Vit):- Tn ting Anh: - a ch: - in thoi: . Fax: 8. Tn hang (ting Vit v ting Anh) 9. M HS (8 s) 10. S CAT 11. S lng 12. Tr gi

13. SInvoice:...

Ngy: /../

14. Nc nhp khu:..

15. S vn n:...

Ngy: ./../..

16. Nhng khai bo khc:......

17. Ghi ch ca T chc cp C/O:- Ngy cp:././. - S..L ph.-Ngi kim tra: -Ngi nhp d liu: -Ngi k: -Ngi tr: - ngh ng:

18. n v chng ti xin cam oan l hng ni trn c khai bo chnh xc, ng s thc v ph hp vi ccquy nh v xut x hng ha hin hnh. Chng ti xin chu mi trch nhim v li khai.

Lm tingy..thngnm. (K tn, ghi r chc v v ng du)


Mu VCCI HCM 010906-6

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c. n xin cp C/OPh lc III

N NGH CP C/O(Km theo Thng t s 07/2006/TT-BTM ngy 17 thng 4 nm 2006

ca B Thng mi)1. M s thu S C/O: .. S C/O c ph: S C/O hng dt:2. Knh gi: (T chc cp C/O)....

3. N NGH CP C/OFORM.

4. Hnh thc cp (nh () vo thch hp) Cp ln th nht C tr li C/O gc Cp ln th hai

L do:

5. B h s gm c:- n ngh cp C/O- Mu C/O- Tkhai hi quan xut khu- T khai hi quan nhp khu nguyn liu- Giy php xut khu- Hp ng mua bn

- Ha n mua bn nguyn liu trong nc - Vn n ng bin- Vn n ng khng- Cc chng t k hc..

6. Ngi xut khu (tn ting Vit):- Tn ting Anh: - a ch:

- in thoi: . Fax: 7. Ngi nhp khu/ Ngi mua (tn ting Vit):- Tn ting Anh: - a ch: - in thoi: . Fax: 8. Tn hng (ting Vit v ting Anh) 9. M HS 10. S CAT 11. S lng 12. Tr gi

13. S Invoice:..

Ngy: /../..

14. Nc nhp khu:..

15. S vn n:...

Ngy: ./../..

16. Nhng khai bo khc:......

17. Ghi ch ca T chc cp C/O:

- Ngy cp:././.- S..L ph.-Ngi kim tra : -Ngi nhp d liu: .-Ngi k: . -Ngi tr: - ngh ng:

18. n v chng ti xin cam oan l hng ni trn c khai bo chnh xc, ng s thc v ph

hp vi cc quy nh v xut x hng ha hin hnh. Chng ti xin chu mi trch nhim v likhai.

Lm tingy..thngnm.(K tn, ghi r chc v v ng du)

Correction Issued Duplicate Du khc


d. Bng gii trnh sn phm p ng tiu chun GSP ca cc nc nhp khutheo t l phn trm

Mu 01

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BNG GII TRNH SN PHM P NG TIU CHUNGSP (FORM A) CA NC NHP KHU THEO TIU CH T L %

Tn snphm:M HS:

n v tnh: 1 (pcs, prs, set, m2, kg, ctns,yard,)

STT Tn nguyn vtliu

M HS Xutx

nh mc n gi Thnh tin (USD,VND, ..)

Ghi c

p ng tiu chun xut x ca Form, xut khu i, sn phmny phi p ng t l phn trm

Cng thc tnh:

Gi nguyn liu nhp khu + Gi nguyn liu khng r xut x x 100% =

%(Gi FOB hoc Gi xut xng ca sn phm hoc Tng chi ph)*

Ch gii:

* Doanh nghipphitnh tl% nguyn vtliunhpkhuv khng r xutxsn xutra snphmso viGi FOB/ Gi xutxng/ Tngchi ph snxutth phity thucvo quy tcu i GSP cancnhpkhu.* K tn v ngdu


3. Quy trnh ng k C/O in ttrc tip

Bc 1: ng nhp

sdng cc form khai bo C/O, u tin Doanh nghip (DN) phi ng nhp vohthng bng cch nhp M sthu(MST) v mt khu (do VCCI cung cp). Chng

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ti smc nh mt khu cng chnh l M sthuca doanh nghip. Sau mbo tnh bo mt doanh nghip c ththay i mt khu ca mnh.

Nhp chnh xc MSTv mt khu. Sau khi ng nhp thnh cng Mu form xin cpC/O xut hin.

Bc 2: in mu form xin cp C/O

Tng quan vmu n k khai (hnh minh ha)

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Vc bn vic in thng tin form xin cp C/O cng tng tnh khi DN in formtrn giy, cc DN in thng tin vo cc v tr trng trn form (v tr c ng kgch ni) v cc ty chn theo kiu nh du.

Nhng thun tin khi khai bo C/O in t:

Trong mc n ngh cp C/ODN khai bo ch vic chn loi form. DNchn form no trong bc k khai formtip theo h thng s hin th lun loi form doanh nghip tin khai bo.

Trong mc Cng ty xut khu h thng s t ng in thng tin ca DN xutkhu theo MST v mt khu ca DN ng nhp.

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Trong mc Cng ty nhp khu c 2 trng hp nh sau:- Nu h thng cha tn ti DNNK th DN khai bo phi nhn vo Thm mibncnh (Nhn Ctrl + Click chut) in thng tin v thm mi doanh nghip nhpkhu vo h thng.- Nu h thng c DNNK cn khai bo, trn dng Cng ty nhp khus xut

hin mt danh sch hin ra , DN khai bo ch vic chn tn DN cn thit l h thngs t ng in thng tin vo mc ny. Mc Khai bo m hng ha DN chn ng lin kt (link) Chn M HS, mtca s m ra bn chn m HS ph hp.

Nhn vo nt Xa tt c M HS trong trng hp mun chn li m HS. Khai bo ngy gi h thng s t ng in thngv nmtheo thng nm hinhnh, DN khai bo hon ton c th chnh sa cho ph hp.Sau khi hon thnh vic khai bo nhn nt xc nhn, DN ch trong giy lt hthng lu thng tin v mt thng bo thnh cng xut hin. Kt thc qu trnh khaibo ng k.


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Bc 3: k khai form

K khai form A:

- Cch khai bo form A in t cng tng t nh cch khai bo trn giy. DNkhai bo theo cc tiu ch c th trn form

- Tn cng ty xut khu v nhp khu cng c h thng t ng in sn tkhi DN khai bo form k khai.- Trong mc k khai hng ha, h thng khai bo in t h tr bn khai bo

ti a 25 dng.- Tn cc quc gia s c h thng ly thng tin t form k khai v in t ngvo form A.- Kt thc qu trnh k khai form A.

-

K khai form B: Quy trnh khai bo form B, DN lm ging nh khai bo formA

Bc 4: Qun l cc form k khai

Giao din qun l

1. Tn cng ty nhp khu2. Ngy c cp3. Tn hng4. Sln cp5. L do cp6. In n7. In form8. Nt sa li form.9. Xa k khai In n khai bo

Sau khi ca sinform hin ln bn n gin chvic nhn nt print nh hnh diy:Giao din In n In cc formTng tnh cch in khai bo

Bc 5:Hon tt quy trnh

Sau khi kt thc quy trnh in n, form. Trn mi tn, form sxut hin mt mvch 2 chiu (Hnh minh ha). M vch ny sc nhim vcung cp cc thng tinca n, form ti hthng tip nhn t ti VCCI thng qua u c m vch 2chiu.

M vch 2 chiuThay i mt khu qun trm bo an ton vthng tin khi sdng hthng khai bo CO in ttrc tuyn

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V.

Tc dng ca C/O

C/O c vai tr quan trng trong hot ng kinh doanh xut nhp khu. Tm quantrng caC/O c th c xem xt nhiu kha cnh: tc dng i vi ngi xutkhu, i vi ngi nhp khu, vi c quan nh nc c thm quyn, vi nc xutkhu v nc nhp khu.

1.

Tc dng ca C/O i vi chhng:

a. i vi ngi xut khu:

C/O ni ln phm cht ca hng ha m bo cht lng hng khi xut khu, c bitl cc mt hng th sn m tn ca n gn lin vi tn a phng ni sn xut ccsn phm ni ting trn th gii. Trong hp ng mua bn ngoi thng, nu itng mua bn ghi trong hp ng c gn lin vi tn v a danh ni sn xut c ting tm th chng minh c phm cht ca hng ha .

C/O l bng chng nc xut khu chng minh xut x ca hng ha c giao lph hp vi tha thun trong hp ng

C/O l cn c tin hnh thng quan hng ha xut khu. Theo quy ch ca hiquan nu c quy nh v xut trnh C/O cho l hng xut khu, th n l mt chng tkhng th thiu trong b chng t hi quan thng quan hng ha.

C/O l mt chng t thit yu trong b chng t thanh ton c thanh ton tinhng khi s dng phng thc tn dng chng t. Khi hp ng mua bn ngoithng quy nh phng thc thanh ton bng L/C th ngi xut khu ch nhn ctin thanh ton khi C/O c xut trnh cng vi cc chngt khc. Nu thiu C/Oth b chng t coi nh cha theo quy nh ca L/C v ngn hng s khng chpnhn thanh ton.

C/O trong ch u i ph cp GSP l c s tng kh nng cnh tranh ca hngha v m phn tng gi hng ha hoc gi gia cng ca nh xut khu. Cc doanhnghip xut khu nhng nc c hng u i thng s dng C/O lm phngtin cnh tranh vi cc nc khc khng c hng u i cho cng mt mt hngc phm cht v gi c tng ng. Tc dng ca C/O cng ln hn khimt hngxut khu thuc danh mc hng ha c min thu hon ton, bi khi nh xutkhu c iu kin m phn nng gi ln cao hn.

b. Tc dng ca C/O i vi ngi nhp khu:

C/O l cn c lm th tc nhp khu. Nu thiu C/O, c quan hi quan nc nhpkhu s khng lm th tc nhp khu cho l hng hoc s tnh thu nhp khu mccao nht i vi hng ha m trn thc t hng ha c th c gim thu, thm

ch l min thu.C/O l c s xc nh xut x ph hp ca sn phm cn nhp khu, l c s nhnhp khu chc chn rng sn phm m h mua c xut x t nc m h mun.Nc xut x ca sn phm c ngha quan trng i vi nh nhp khu bi n linquan trc tip n mc ch mua hng ca nh nhp khu.

C/O l cn c nh nhp khu chng minh khng vi phm nhng quy nh v xutx hng ha nhp khu. C quc gia khi thc hin chnh sch thng mi vi quc

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gia khc nh cm vn, cm nhp khu cc hng ha thuc danh mc hng ha cmnhp th CO l mt bng chng quan trng i vi h thc hin chnh sch ny.C th quc gia s da vo C/O theo di v chng minh hng ha nhp khukhng c xut x t nc b cm nhp khu hng ha.

C/O mu A l cn c ngi nhp khu c hng mc thu u i GSP, tc l

gim thu nhp khu, gim chi ph nhp khu, tng li nhun kinh doanh. Thngthng hu ht cc nc cho hng u i GSP, mc thu u i ph bin i via s sn phm c hng GSP l 50% so vi mc thu MFN, cng c nhng nccho hng nhiu hn hoc t hn mc 50% so vi mc MFN. Nu quc gia no chng u i GSP t cc nc cho hng th hin nhin hng ha ca quc gia chng khi nhp vo nc cho hng s c gim thu nhp khu, t c c hitng li nhun cho mnh.

2. Tc dng ca C/O i vi c quan hi quan:

a. Tc dng ca C/O i vi c quan hi quan nc xut khu:

Khi th tc thng quan hng ha c quy nh phi da trn s xut trnh y ccchng t hng ha, trong c C/O, th C/O l mt cn c quan trng c quan hiquan cho php ngi xut khu thng quan hng ha. C/O gip c quan hi quanthun tin trong vic kim tra v xc nh xut x hng ha ang lm th tc hi quanxut khu, nh gi c kh nng xut khu thc t hng ha c xut x t ncmnh, xc nh c t l hng ha qu cnh.

b. Tc dng ca C/O i vi c quan hi quan nc nhp khu:

C/O gip c quan hi quan nc nhp khu kim tra, qun l c hng ha nhpkhu ph hp vi chnh sch ngoi thng v quan h kinh t i ngoi ca chnhph nc mnh v chnh ph nc xut x hng ha. C/O cn gip c quan hi quanngn chn c kp thi hng ha t nhng nc ang l i tng b hn ch v cmnhp khu, xc nh mc thu p dng cho l hng nhp khu ph hp vi ch thu quan hin hnh. Trn c s thng tin v C/O cho php c quan hi quan tinhnh cng tc thng k ngoi thng, xc nh ngun nhp ch yu ca tng mthng t c ch tnh thu nhm bo v sn xut trong nc.

3. Tc dng ca C/O i vi vic pht trin kinh t v chnh sch ngoithng ca Nh nc.

a. i vi nc xut khu

Khi cc cam kt quc t v mua bn hng ha m nh nc k kt vi cc nchay t chc kinh t quc t c quy nh v cung cp C/O c hng quyn li c

lin quan nh u i thu quan th C/O l cn c c hng cc quyn li .Khi nc xut khu l nc ang v km pht trin thuc danh mc cc nc chng u i ca ch GSP ca cc nc pht trin th C/O l bng chng thchin cc quy nh v cung cp C/O ca ch u i ny. N cng tng t khi ncxut khu l thnh vin ca ASEAN nh c cam kt trong hip nh v chngtrnh u i thu quan c hiu lc chung CEPT.

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Khi C/O l c s c hng u i, n gip cc nc xut khu tang cng khnng thm nhp th trng ca cc nc pht trin cho hng u i, gip m rngth phn v hng ha ca h tr nn c sc cnh tranh cao hn so vi hng ha cngloi ca cc nc khng c hng u i c cc iu kin khc nh nhau. iuny lm tng li nhun xut khu, tng nhanh tc pht trin kinh t, kch thch sn

xut, gii quyt cng n vic lm, gim t l tht nghip.b. i vi nc nhp khu

C/O l c s thc hin cng tc thng k ngoi thng ca C quan Hi quan vcc c quan qun l chc nng c lin quan. Trn c s cc thng k ngoi thngny, nc nhp khu nm c tnh hnh nhp khu hng ha, tnh hnh thc hin hnnghch nhp khu sn phm c xut x t cc nc c phn b, tnh hnh chtlng hng ha nhp khu t cc th trng khc nhau, tc ng v mt x hi- vsinh- mi trng ca hng ha nhp khu. T cc c quan ny c cc bin phpqun l v xy dng chnh sch nhp khu biu thu thch hp, chnh sch qun lcng nh h thng tiu chun cht lng cho hng nhp khu t cc nc khc nhaumt cch kp thi, c k hoch bo v sc khe v an ninh cng cng nu cn thit.

c bit i vi cc chng trnh u i thu quan dnh cho hng ha c xut x tcc nc c hng u i, C/O cp cho hng ha c hng u i l cn c chnh ph cc nc cho hng theo di tnh hnh thc hin u i ca cc nc chng. T chnh ph ca cc nc ny c th xy dng, sa i, b sung kp thicc chnh sch u i ca mnh.

Hng nm cc nc hng u i GSP vn thng tng kt tnh hnh nhp khu hngha t cc nc c hng u i, sau quyt nh hoc cho php tip tc ginguyn ch u i hoc ct gim bng nhng yu cu cao hn v tiu chun c cp C/O ph hp hoc tuyn b ct gim thngthng.

Do danh mc cc nc c hng u i, sn phm c hng u i, danhmc cc sn phm b ct hng u i v gii hn s lng ca sn phm chng u i vn c cc nc cho hng a ra hng nm.

V d: Trn c s kt qu thng k v hng ha c giy chng nhn xut x chng u i, EU c th xc nh c mc pht trin kinh t chung v catng nghnh ca cc nc c hng u i p dng chnh sch nc trngthnh v hng trng thnh i vi mt s nc c mc pht trin kinh t cao.Trong quyt nh v nhng ngh ca y ban Chu u lin quan n ch u ithu quan mi i vi mt s nc ang pht trin c hiu lc t ngy 01/01/1995n ngy 31/12/1997 th cc nc c hng u i s c chuyn dn t ccnc ang pht trin giu c sang cc nc km pht trin hn. Theo mt s nc

khng c hng u i thu quan GSP ca EU t ngy 01/01/1997 nh Bruney,Hongkong, Hn quc, Singapore..

Lin quan n mt hng giy dp vo EU t cc nc c hng, mc u icho mt hng giy dp c xut x t cc nc Hongkong, Singapore, Hn quc,Braxin, Trung quc, Thi lan, Indonesia gim dn nh sau:

Ngy 01/01, 1996 gim 50% v xa b hn t ngy 01/01/1997 i vi Hong Kong,Singapore, Hn Quc.

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Ngy 01/01/1997 gim 50% v xa b hn t ngy 01/01/1998 i vi Braxin, Trungquc, Thi Lan v Indonesia.

T , thu nh vo mt hng giy dp nhp khu vo EU t cc nc ang chng u i c chia ra nh danh mc sau:

K hoch thu sut cho mt hng giy dp (m s HS 6402, 6404 c thu sut thngthng 20%, thu sut u i 16%)

Quc gi a 01/01/95 01/01/96 01/01/97 01/01/98

IBr ax n, Tr ungQuc, Thi Lan,I ndonesi a

16% 16% 18% 20%

I IHongkong,Si nhgapor , Hn

Quc

16% 20% 20% 20%

I I I Vi t Nam 16% 16% 16% 16%

(Ngun : Tp ch nghin cu nm 2000 )

iu ny c ngha l thu nhp khu u i dnh cho sn phm giy dp xut x tHongkong, Singapore, Hn quc, Braxin, Trung quc, Thi Lan, Indonesia s khngcn na vo nhng nm 1998. Mc thu p dng l mc ph thng cho hng giy dpnhp khu t cc nc ny ph hp vi chnh sch qun l ngoi thng ca EU lGSP s khng cn p dng na khi mc tiu gip pht trin kinh t cc nc chng u i t c.

VI.

Tnh hnh cp C/O Vit Nam trong nhng nm va qua:

1.

Khi qut:

a.

Hot ng cp C/O din ra Vit Nam

Lo Cai:

Thng 1-2009, Phng Qun l Xut nhp khu (XNK) khu vc Lo Cai chnh thc ivo hot ng. Phng c nhim v cp C/O u i cho hng ha xut khu gm C/O

mu D, mu E, mu S, mu AK, mu AJ; cp Giy chng nhn xut khu, nhp khuhng ha theo y quyn ca B Cng Thng.

Tnh chung c nm 2009, mi ch c 389 b C/O c cp ti Lo Cai, tuy nhin 9thng u nm 2010 con s ny tng 35% so cnm 2009.

Theo Phng Qun l XNK khu vc Lo Cai, 9 thng u nm 2010 n v cp 528b C/O mu E cho cho doanh nghip xut khu hng ha qua ca khu quc t LoCai sang th trng Trung Quc vi khi lng hng ha t 68.921 tn. Trong ,

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chim khi lng ln nht l mt hng sn ti v sn kh t gn 55.000 tn, tip l qu vi ti 12.590 tn, x da trn 1.000 tn...

i vi vic cp C/O cho mt hng qu vi ti, nm 2009 mi ch c 1.220 tn quvi ti lm th tc cp C/O th n nm 2011 con s ny ng mc 16.139 tn,tng gp hn 13 ln so nm 2009.

Cp giy chng nhn xut x hng ha (C/O) ngay ti Lo Cai thi gian qua l imsng trong hot ng thng mi bin gii Vit - Trung, bi cc doanh nghip VitNam bit khai thc nhng u i thu quan trong Khu vc mu dch t do v gpphn y mnh xut khu hng ha qua cc ca khu Lo Cai.

Thi Bnh:

Theo S Cng Thng Thi Bnh, nm 2010, Phng tip nhn 78 H s ng kthng nhn v chp nhn cho 78 doanh nghip c xin cp C/O ti Phng. Bncnh n ht 30/12/2010, phng tip nhn v xt cp 2.794 C/O, trong c809 C/O Form AJ, 1.442 C/O Form AK, 254 C/O Form D, 228 C/O Form E, 02 C/OForm S, 05 C/O Form VJ, 54 CO Form AANZ vi Tng tr gi 116.951.592,28 USD.

6 thng u nm 2012 phng QL XNK khu vc Thi Bnh tip tc tip nhn v chpthun cho 360 doanh nghip c xin cp C/O. Trong c 15 C/O Form AANZ BCT; 115C/O Form AJ BCT; 119 C/O Form AK BCT; 25 C/O Form D BCT;78 C/O Form E BCT; 08 C/O Form VJ BCT vi tng tr gi 18.745.384,21 USD.

Vic cp giy chng nhn xut x hng ho cho cc doanh nghip trn a bn tnh h tr tch cc, rt ngn thi gian xin cp C/O v chi ph cho doanh nghip v vygip doanh nghip nhanh chng hon thnh b chng t thanh ton tin hng, luchuyn vn hiu qu hn ng thi nh nhp khu nc ngoi sm nhn c bchng t y nhn hng v c hng chnh sch u i v thu quan m ccnc cam kt, gp phn nng cao sc cnh tranh hng ho, m bo hiu qu hot

ng sn xut kinh doanh ca cc doanh nghip.

Gian ln trong vic cp C/O:

Theo tuoitre.vn ng ngy 07/12/2011 th Hin tng gn mc made in Vietnamcho hng ha ngun gc Trung Quc xut khu i nc khc nhm tn dngnhng u i thu quan m mt s th trng xut khu ang p dng cho VN chothy khu cp giy chng nhn xut x (C/O) hin kh lng lo v b li dng trcli. L do l vic cp C/O hin nay kh n gin, c quan cp C/O ch kim tra trngiy tm cha mt ln kim tra thc t doanh nghip nn d to iu kin chovin gian ln trong cp C/O din ra.

ng V Quc Thng, ph ch tch Hip hi Gm s xy dng VN (VIBCA), cho bitkhng phi hin mi c tnh trng gch nhp khu t Trung Quc (TQ)vo VN. Phbin nht l hnh thc gch nhp t TQ di dng bn thnh phm (cha ng gibao b, cha mi bng...) c khai bo di tn gi nguyn liu sn xut.

Khi vo VN, gch ny s c mi s thm v ng gi bao b ng hong, sau xin cp C/O ti VN xut tip i nc khc. ng Thng cho rng nu nh n vo quytrnh cp C/O nh hin nay, vic gim st v qun l s lng C/O cp ra t cquan chc nng c v nh cha c cht ch. Theo cc doanh nghip lm hng xut

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khu, vi quy trnh kim tra v cp C/O da theo khai bo ca doanh nghip, hintng gian ln d dng xy ra.

ng Trn Quc Mnh, ph ch tch Hi M ngh v ch bin g TP.HCM, cho rngs h cc thng nhn lm n gian di c th li dng bin hng TQ thnhhng xut x VN ri xut khu hng u i l khu cp C/O. Khu ny lng lo

mi lt li cho cc l hng gian ln.Theo tapchitaichinh.vn ngy 20/06/2012 , Cc Hi quan ng Nai va pht hin mtDN FDI ang thc hin vic thay cc nhn mc hng ha ghi xut x Trung Qucbng xut x VN. S vic ny tip tc ging ln hi chung cnh bo tnh trng lidng xut x hng ha ca VN.

H s gi mo xin cp C/O tng t bin:

Theo cafef.vn ng ngy 21/12/2012, s b h s xin chng nhn xut x hng ha(C/O) qua VCCI d kin n ngy 31/12/2013 l 513.874 b, gim 6,71% so vicng k nm trc.

Thng tin ny c a ra ti cuc hp tng kt Hi ng t vn, cnh bo v ngnchn gian ln thng mi qua C/O thuc Trung tm xc nhn chng t thng michiu 21-12 ti H Ni.

B Trn Th Thu Hng, Gim c Trung tm xc nhn chng t thng mi (PhngThng mi v Cng nghip Vit Nam- VCCI) cho bit, nm 2012 s b h s xinchng nhn xut x hng ha (C/O) qua VCCI d kin n ngy 31-12 l 513.874 b,gim 6,71% so vi cng k nm trc, trong khi s lng h s gi mo tng tbin vi 80 b b lm gi v 3 b b sa cha.

Theo b Hng, s lng h s xin cp C/O gim c th l do tc ng ca nhng v

kin phng v thng mi m Hoa K v mt s quc gia khc ang tin hnh iutra khin nhu cu xut hng ca doanh nghip vo nhng th trng ny gim.

Thng tin thm v s h s b lm gi, sa cha tng cao bt thng so vi giai ont nm 2009 n nm 2011, b Hng cho bit, nhng h sny ch xin cp C/O chonhng mt hng bnh thng nh th cng m ngh, ch xanh, go nhng im ch l nhng C/O ny tp trung xut sang th trng Nga v ng u. im l th hai lngoi mt hng th cng m ngh, ch xanh nm 2012 xut hin h s b lm gi nhng mt hng mi l bnh a, m, bt m. Theo b Hng, y l nhng thng tinv xu hng mi cn c lu tm trong trong thi gian ti.

C kh nng doanh nghip t cp giy chng nhn xut x:

Theo trang gafin.vn ng ngy 14/01/213 trch li ng Phan Vn Chinh, V trngV Xut nhp khu trong Hi ngh giao ban trc tuyn ca B Cng Thng, hin BCng Thng ang xy dng mt n theo hng cho php doanh nghip t chngnhn xut x nu p ng c cc tiu ch v xut x. C ngha l, doanh nghip skhng cn n c quan qun l xin cp giy chng nhn xut x (C/O - Certificateof origin).

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ng Chinh cho bit thm, y l l trnh Vit Nam tn dng tt c hi trong nhnghip nh t do thng mi (FTA) d kin k kt trong thi gian ti, nh Hip nhi tc xuyn Thi Bnh Dng (TPP).

V v trng ny cho bit thm, hin Vit Nam k 8 FTA trong khun kh aphng (ASEAN) v song phng. Xut khu ca Vit Nam vo khu vc FTA ny

chim 46,7% trong tng xut khu ca V it Nam trong nm 2012, tc 53,5 t laM/114,6 t la M.

Nu Vit Nam k hip nh TPP, v FTA vi Lin minh chu u (EU), th ton bdung lng cc th trng m Vit Nam k FTA s chim khong 86% tng xutkhu hng ho ca Vit Nam.

T l tn dng C/O hng u i thu trong tng xut khu ca Vit Nam tngtrong cc nm qua, t mc 9,43% trong nm 2009 ln 15% trong nm 2011 v 15,7%trong nm 2012, v chim 33,6% trong tng xut khu ca Vit Nam sang khu vc cFTA trong nm 2012.

Hin Hn Quc l th trng m doanh nghip Vit Nam tn dng tt nht u ithu quan. C th, trong nm 2012, t l hng ho Vit Nam c s dng C/O qua HnQuc t 76% vi 4,2 t la M, sang Nht Bn chim 33%, t 13,1 t la M,qua Trung Quc t 27% vi 3,25 t la M, qua ASEAN chim 20%.

b. S lng cc b C/O c cp:

S b h s xin chng nhn xut x hng ha (C/O) qua VCCI d kin n ngy31/12/2012 l 513.874 b, gim 6,71% so vi cng k nm trc.S lng h s xin cp C/O gim c th l do tc ng ca nhng v kin phng vthng mi m Hoa K v mt s quc gia khc ang tin hnh iu tra khin nhucu xut hng ca doanh nghip vo nhng th trng ny gim.

2.

Nhng vn vng mc cn tn ti trong qu trnh khai v cp C/Oa. Vn tn ti v pha doanh nghip xin cp C/O:

+ Sau khi Vit Nam chuyn hng sang nn kinh t th trng, cc doanh nghipngoi thng ca chng ta c mt khong thi gian kh lu kinh doanh trc tipvi ccnh nhp khu nc ngoi, tham gia cnh tranh gay gt trn th trng bunbn th gii, c gng tn ti v pht trin. Tuy nhin, khng phi hu ht cc doanhnghip nm bt y kin thc v k thut nghip v v C/O trong bun bnquc t, thm ch nhng kin thc v tiu chun xut x, mc thu u i dnh chosn phm nhp khu ca cc nc cho hng u i.

Chng hn, do khng nm c tiu chun xut x quy nh cho giy dp xut khu

sang EU l nguyn ph liu nhp khu khng c c m s HS6406, nn c nhngdoanh nghip khi k hp ng ngoi thng chp nhn ngh ca ngi nhpkhu cung cp C/O Form A, mc d trn thc t vn s dng giy nhp khu cm s HS 6406, do sn phm khng p ng c tiu chun xut x Form A. Khib c quan cp C/O t chi cp C/O Form A, doanh nghip khng th thc hinnhng quy nh trong hp ng v b ngi nhp khu khiu ni.

C nhng trng hp hng ha xut khu p ng tiu chun xut x c cpC/O Form A, nhng doanh nghip khng nm vng c tiu chun xut x ny nn

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khng k kt iu khon cung cp C/O Form A trong hp ng. Do , doanh nghip l mt li th trong qu trnh m phn, k kt hp ng c th nng gihng hay gi gia cng c li cho mnh.

+ Khi xin cp C/O, nhiu doanh nghip khai bo sai do khng bit. Do Form D mic bt u s dng t nm 1996, nn nhiu doanh nghip cha nm bt c cc

quy nh v tiu chun xut x hng ha xut khu c cp C/O Form D. Trnthc t, c nhiu trng hp hng ho l nng sn, khong sn, cc sn phm thuhoch trong nc p ng tiu chun xut x thun tu c cp C/O Form D,nhng khi xin cp C/O doanh nghip li khai C/O Form B. Do sn phm khngc hng u i thu quan khi xut khu sang cc nc ASEAN.

+ Trong khi khai bo cc doanh nghip thng khai khng chnh xc v y . Cnhng trng hp doanh nghip qun khng ghi vo tiu chun xut x ca snphm, thiu trng lng l hng, ngy lp ha n sau ngy xin cp C/O... Kt qu ldoanh nghip b t chi cp C/O v phi b sung, sa cha trn t khai. iu ny lmmt thi gian ca doanh nghip v to ra s kh khn trong qu trnh thanh ton nudoanh nghip s dng phng thc thanh ton bng L/C v thi hn xut trnh chngt thanh ton quy nh trong L/C gn ht. Nguyn nhn dn n nhng thiu stnu trn l cc kin thc v C/O khng c ph cp rng ri cho cc doanh nghiptrn c nc.

+ Ngoi ra cng c mt s trng hp doanh nghip c tnh gian ln, s dng saiForm C/O. Trong thi gian qua c nhiu l hng c nhp khu vo Vit Nam tTrung Quc, ri sau c xut khu sang EU. Mc d sn phm khng c xut xVit Nam nhng vn mc "sn xut ti Vit Nam" ("made in Vit Nam") do ccnh sn xut, xut khu Trung Quc mun li dng C/O Form A ca Vit Nam c hng u i khi xut khu giy dp sang EU. Cc doanh nghip Vit Nam mcd bit c iu ny nhng vn c tnh lp chng t gi khai hng ha c xut x

Vit Nam v xin cp C/O Form A.Khi Hi quan EU pht hin ra v nghi ng tnhxut x ca sn phm, h c khiu ni vi c quan cp C/O. Ngi nhp khukhng c hng u i thu quan v phi np thu theo biu thu sut thngthng. T ngi nhp khu khiu ni ngi xut khu, ng thi khiu ni c cquan cp C/O i n b thit hi. Thm ch nu tnh trng cn tip din, c th EUs ct u i dnh cho ton b hng ho ca Vit Nam v p dng cc bin php hnch nhp khu cc mt hng khc ca Vit Nam. Tt c cc trng hp lm gi C/Ou do ham li, v li ch c nhn, bt chp mi quy nh. Tuy nhin, cng cn phithy rng s lng lo trong cc quy nh ca cc c quan c thm quyn cp C/O vcc c quan khc c lin quan cng l mt nguyn nhn ca vn nn ny.

V d 1:Trch ngun website tp ch ti chnh, s bo ngy 20/06/2012.

Cc Hi quan ng Nai ch o lc lng chng bun lu iu tra pht hinCng ty TNHH Cng nghip SPC Tianhua VN (tr s ti KCN Nhn Trch 3, DN c100% vn nc ngoi) c hnh vi gi mo xut x VN xut hng i Hoa K. Theokt qu iu tra th Cty ny khng sn xut ti VN m ch NK hp cht x l nc tTrung Quc v ri sau thay nhn mc ghi xut x Trung Quc bng nhn mc ghixut x VN trn l hng xut khu i Hoa K. (

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Ngun:http://www.tapchitaichinh.vn/Tai-chinh-Phap-luat/Gian-lan-xuat-xu-hang-hoa-Nuoc-ngoai-mao-danh-Viet-Nam-thiet/5702.tctc)

V d 2: Nm 2008, Tng cc hi quan ra quyt nh truy thu thu nhp khuCng Ty TNHH phn phi Tin Tin i vi mthng sa bt hiu Enfa nhp khut Phillipines. Mt hng ny khng p ng tiu chun xut x ASEAN nhng

c cp giy chng nhn xut x mu D c hng thu sut u i c bit.C th:

o Trn hp sa ghi: Nguyn liu nhp t Tn Ty Lan, ng gi (paeked) bi

Mead Johnsons Philippines; hoc ghi: Nguyn liu sa nhp t Newzealand, c,Chu u hoc Hoa K, Sn xut v ng gi bi Mead Johnsons Philippines; hocghi: Sn xut Mead Johnsons B.V Middencampweg 2 Nijmegen, H Lan Authorizeduser, di s u quyn ca Mead Johnsons Hoa K.y l mt hng sa cng thc(Milk Formular), thnh phn chnh l cc vitamin, khong cht, m cc thnh phnny c nhp khu t khu vc trn, nn hm lng tr gi ch yu c to thnhbi nguyn liu nhp khu ngoi Asean. Tuy nhin, trn nhiu C/O li ghi hm lngngoi Asean ch 40% (non Asean content 40%). Theo thng l quc t, cng onng gi ch to ra mt hm lng tr gi rt nh, khng th p ng tiu chun xutx.(Ngun:http://vinacus.com/home/detail.asp?iData=867&iCat=500&iChannel=48&nChannel=Products)

+ Ring mt s mt hng xut khu ch yu nh giy dp, dt may, xe p... xutkhu sang th trng EU trong nhng nm qua, cc doanh nghip ang gp mt vn nan gii. i vi cc sn phmny cc doanh nghip nhp khu ca EU lun yucu nh xut khu Vit Nam phi xin c C/O Form A, m trn thc t sn phmca chng ta ch yu l gia cng, khng t tiu chun xut x GSP c cp C/OForm A. V d nh sn phm dt may c sn xut ch yu t vi nhp khu hay

sn phm giy dp ch yu s dng , gt nhp khu c m s HS 6406 khng png tiu chun v thnh phn nhp khu. Nu khng cam kt cung cp C/O Form Ath doanh nghip Vit Nam khng k c hp ng xut khu. Trong trng hpngc li khi khng c ng cp C/O Form A th doanh nghip khng giao chng, b khiu ni do vi phm hp ng hay khng c thanh ton tin hng dothiu C/O Form A trong b chng t thanh ton. thc cht l nhng vng mcv cng ngh, vn u t. N khng cho php doanh nghip t sn xut c ccthnh phn nhp khu tng hm lng ni a ca thnh phm v p ng tiuchun xut x GSP c cp C/O Form A.

b.

Vn tn ti t pha c quan c thm quyn cp C/O:

+ Vic cp C/O ch yu mi ch da trn cc chng t hng ho m doanh nghipcung cp ch cha tin hnh kim tra tnh xut x ca sn phm ti ni sn xut.Vic cp C/O ph thuc hon ton vo s trung thc, chnh xc trong cc li khai trngiy t ca doanh nghip. Do , khng trnh khi nhng trng hp doanh nghipc tnh gian ln m c quan cp khng pht hin ra.

+ Do ch GSP ca cc nc c s thay i qua cc nm, qua tng thi k m tiliu c lin quan khng c cung cp v cp nht nn vic nm btcc quy ch cpC/O Form A cho ng i tng cn gp kh khn.

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+ Vic hng dn ca cn b cp C/O cho ngi xut khu khai trn C/O cn chachnh xc. Chng hn cn b cp C/O hng dn doanh nghip xc nh m s chohng ha nhng khng c c quan nc nhp khu chp nhn v cho php chuynti ngi mua.

+ Trong mt s trng hp cn b cp C/O cha pht hin c cc sai st khi kim

tra cc chng t v khai bo ca ch hng. Mt s C/O c cp cn nhiu trng. Do , cc C/O ny b Hi quan nc nhp khu t chi v khiu ni yucu kim tra li tnh xut x ca sn phm.

+ Lin quan n vn cp C/O Form A cho mt s sn phm giy dp, dt may xutkhu sang th trng EU, c quan cp C/O cng gp phi nhng kh khn. Mc dbit rng sn phm khng p ng tiu chun xut x c cp C/O Form Anhng ng trc thc trng kh khn chung ca doanh nghip, c quan c thmquyn cp C/O khng th khng cp. Nu khng c cp C/O Form A th doanhnghip khng k c hp ng xut khu, khng c cng n vic lm, tnh trngtht nghip s din ra, doanh nghip s ri vo khng hong... C quan c thmquyn cp C/O phi s dng n "gii php tnh th", tc l vn cp C/O Form Acho cc sn phm . Tuy nhin, h cng nhn thy rng nu c cp C/O Form Akhng ng tiu chun, khi Hi quan EU pht hin h s khiu ni v truy thu thu.Nghim trng hn, ton b cc sn phm ca Vit Nam xut khu sang EU c th bct u i GSP. iu ny nh hng khng ch n mt s doanh nghip m cn tcng n ton b cc doanh nghip sn xut, kinh doanh hng xut khu ni chung,gy phng hi n uy tn thng mi ca Vit Nam trn th trng quc t. Do ,ng thi vi vic vn cp C/O Form A cho cc doanh nghip, c quan c thmquyn cp C/O cng c nhng hng dn, kim tra, nhc nh doanh nghip c khoch u t, h tr doanh nghip khi h c yu cu v vay vn u t cho snxut nguyn ph liu, tng t l ni a trong sn phm gia cng, p ng ti u chunxut x khng ch ca EU m ca cc nc khc. Mc d hin nay c nhiu doanhnghip c kh nng t sn xut cc b phn nhp khu ca sn phm gia cng v C/OForm A c ngng cp cho cc sn phm khng t tiu chun xut x, nhng cquan c thm quyn cp C/O li gp kh khn t cc khiu ni v C/O Form A. Theoch o chung, chng ta tm thi tr li khiu ni l C/O c cp ph hp vi tiuchun xut x chng ta c thi gian cho cc doanh nghip trin khai vic mua mymc thit b, u t nh xng, khuyn khch gia cng nc ngoi ti Vit Nam.Chnh v vy chng ta gii quyt c cc khiu ni ca Hi quan EU khi h tinhnh kim tra cc doanh nghip sn xut giy dp v dt may ca Vit Nam.

+ Theo Ch th ca th tng Chnh ph s 246/TTG ngy 24/04/1997 Ban qun lKCN - KCX cp tnh c u quyn cp C/O cho hng ha ca KCX v doanh

nghip ch xut. Hin ti cha c mt quy ch ring hay mt s iu chnh dnh chovic cp C/O ti cc Ban qun l ny ph hp vi thc tin qun l.iu ny gy khng t kh khn cho hot ng cp C/O y.

c. Nhng vn tn ti c quan qun l vic xin v cp C/O:

+ B Thng mi trong nhng nm qua cha ban hnh y cc vn bn v qun lhot ng xin v cp C/O Vit Nam. Hng nm khng c bo co v tnh hnh cpC/O ca cc t chc c Nh Nc u quyn cp C/O cho B Thng mi. Chnh

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v vy, B Thng mi khng nm c cc vn tn ti, cng nh nhng vi phmlin quan n hot ng xin v cp C/O... Ch khi c nhng vn ny sinh nh bHi quan nc nhp khu khiu ni mc nghim trng c nguy c nh hngn mi mt hng xut khu sang th trng th n mi hot ng. Trn thc ttrong nhng nm qua ch c V u - M phi thc hin chc nng qun l C/O

sang th trng EU i vi mt hng giy dp, may mc, xe p do C/O Form A cpcho cc sn phm ny xut khu sang EU b Hi quan EU khiu ni v yu cukim tra cc n v sn xut ti Vit Nam xc nh tnh chn thc ca C/O Form A c cp. Chnh v vy, ng thi vi vic gii quyt cc khiu ni ny t nm2000 VCCI khng c cp C/O Form A cho mt hng giy dp v chc nng nyc chuyn cho B Thng mi thc hin (theo nh tinh thn ca Bin bn ghi nhca Vit Nam vi EU v vic chng gianln thng mi i vi mt hng giy dpxut khu sang EU). Cn cc th trng xut khu khc cha c vn no tngt xy ra nn cc V qun l th trng khng phi thc hin chc nng qun lC/O theo ngha .

+ C/O Form D bt u c s dng t thng 06/1996. Trong thi gian qua c rt

nhiu thay i trong lch trnh ct gim thu cng nh trong Danh mc sn phmCEPT ca cc nc thnh vin ASEAN. Trong khi , nhng thng tin v cc thayi ny khng c thng bo mt cch c th kp thi cho cc doanh nghip. iuny lm hn ch kh nng tn dng u i thu quan ca cc doanh nghip cho ccsn phm cu mnh.

+ Vn thnh lp Ban qun l GSP thun tin cho giao dch i ngoi v xc tincng tc GSP ca Vit Nam c B Thng mi hp bn cng VCCI, Tng ccHi quan ngy 18/07/1995 v trnh by c th trong vn bn s 2340/TMAM gi choVCCI, Tng cc Hi quan ngy 02/08/1995. Trong vn bn ny B Thng mi nur cc nhim v ca Ban qun l GSP Vit Nam :

o

Lm u mi trong quan h vi cc nc cho hng GSP v u mi ca htrong vic thc hin GSP Vit Nam.

o

T chc vic cp C/O trong c nc v gim st thc hin quy ch xut x khicp C/O cho cc doanh nghip; ng thi kim tra, gim st cc chng t, C/O tica khu.

o Thng k tng hp v bo co cc C/O c cp nh k kp thi c nhngbin php x l thch hp nhng vn pht sinh, p ng yu cu v qun l vthc hin chc nng hp tc vi cc nc cho hng GSP khi c yu cu.

o Cung cp thng tin, m cc lp o to, tuyn truyn ph bin kin thc qua mihnh thc.

o Yu cu cc c quan nu trn c i din cho vic thnh lp v a vo hot ngBan qun l GSP.

Phng thng mi v cng nghip Vit Nam c tr li v c ngi i din thamgia vo Ban qun l, nhng cho n nay vic thnh lp Ban qun l GSP mi chdng li . Ban qun l GSP cha ra i.

VII.

Gii php hon thin vic xin v cp C/O ti Vit Nam:

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Trc thc trng xin v cp C/O nh trnh by trn , cc doanh nghip v tchc cp C/O cn c nhng ci tin hon thin hn vic xin v cp C/O. ngthi phi c nhng bin php v mt t chc i vi c qu an qun l cp C/O VitNam .

1. Gii php vi cc doanh nghip xin cp C/O:

+ trnh tnh trng khai bo sai, khai khng chnh xc, khai thiu, s dng saiForm, cc doanh nghip cn c cc cn b chuyn mn nm vng cc

vn v C/O.

+ Doanh nghip cn phi quan tm dnh mt phn chi ph o to cn b chuynph trch vn s dng C/O ca doanhnghip, c cn b i hc cc lp, hi tho vhng dn s dng do Phng thng mi v cng nghip Vit Nam hay B Thngmi t chc. c bit i vi C/O Form A v Form D cn phi c s quan tm thchng hn trn c s s dng c hiu qu cc u i thu quan m cc ncdnh cho Vit Nam. Trong cc lp "b tc kin thc" ny cn b ca cc doanhnghip khng ch hc v cc quy tc xut x, nm vng cc tiu chun xut x, mcn phi hc cch thc hnh. iu s gip cho doanh nghip trong qutrnh mphn k kt hp ng vi bn hng nc ngoi.

+ Cn b c chuyn mn v s dng C/O ca doanh nghip phi l ngi chutrch nhim t chc nghin cu nhng mt hng trong danh mc cho hng u ica cc nc nhp khu, nhng mt hng m doanh nghip v ang cha khai thcc, cc tiu chun xut x m hng ho xut khu phi p ng c hng ui v cc mc thu u i dnh cho cc mt hng , tm ra cc mt hng c mcthu u i cao v trong iu kin ca doanh nghip c th p ng c cc tiuchun xut x. Trn c s cc nguyn cu , kin ngh vi cn b chu trch nhimv k hoch kinh doanh, sn xut ca doanh nghip, v danh mc cc mt h ng trng

tm ca doanh nghip tng hm lng ni a ca sn phm, p ng cc tiuchun xut x ca cc nc cho hng u i thu quan. T c th tng kh nngcnh tranh, kh nng thm nhp vo th trng cc nc ca sn phm.

Ngoi ra, vi mt s mt hng p ng tiu chun xut x ca nc cho hngm doanh nghip dnh c uy tn v c khch hng a chung, doanh nghipcn nm vng mc thu u i m mt hng c hng. Trn c s chc chnrng sn phm p ng tiu chun xut x , doanh nghip cam kt cp C/O Form Acho ngi nhp khu v c th m phn nng gi hng hay gi gia cng sn phm.Mc m phn nng gi hng trn mt n v sn phm c th c xc nh nh sau(coi gi tr tnh thu l gi ghi trong ho n thng mi):

x : mc nng gi hng ti a cho php (trn mtn v sn phm)a : gi ban u ca mt n v sn phm

b1 : thu sut MFN

b2 : thu sut thu u i

a+x : gi trn mt n v sn phm sau khi nng gi

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a+ab1 : tng s tin thanh ton bao gm thu nhp khu khng u i ca mt nv sn phm

(a+x)+(a+x)b2 : tng s tin thanh ton bao gm thu nhp khu c u i v cnng gi hng trn mt n v sn phm

Mc nng gi hng cho php c th l :x < [(a+x)+(a+x)b2]-(a+ab1) hay x < a(b-b1)/b1

Cng thc nng gi hng ny c th pht biu nh sau : "Trong trng hp hng hothuc din c hng u i thu quan ca nc nhp khu, mc m phn nnggi hng cho php nm trong gii hn ca t s gia tch ca gi th trng ban uv mc u i thu quan (chnh lch gia thu sut u i vi thu sut MFN) vithu sut khng u i. Nh vy, thu sut thu u i cng thp so vi thu sutMFN th mc u i cng cao v gii hn cho php nng gi hng cng ln. iu nycho php doanh nghip xut khu m phn nng gi hng ln cao hn m khng lmnh hng n tnh cnh tranh ca hng ho so vi cc hng ho ng loi khngc hng u i. Trong trng hp thu u i bng 0 th tng s tin m nginhp khu phi b ra ch l tin thanh ton cho ngi bn (coi cc chi ph khc bng0). Do , doanh nghip xut khu c th nng gi hng trong mc s tin thu mngi nhp khu nu mua hng t mt nc th ba khc khng c hng u iphi np. Khi , x < ab1.

Tuy nhin, y ch l mt trong nhng vn m ngi nhp khu cn phitnh n trong qu trnh m phn k kt hp ng mua bn ngoi thng, cn ktqu nng gi hng c t c hay khng, mc nng gi hng l bao nhiu cn phthuc vo nhiu yu t khc.

+ Doanh nghip cn m rng mi quan h kinh doanh thng mi vi cc nccho hng u i cho php s dng tiu chun xut x nc bo tr, hoc vi cc

nc trong khi ASEAN tng hm lng ni a khu vc p dng theo tiu chunxut x cng gp. Trn c s m rng mi quan h vi cc nc cho hng, doanhnghip c th nhp khu nguyn ph liu t cc nc , trong trng hp khng thtm ngun nguyn ph liu trong nc phc vcho sn xut hng xut khu. Nhvy, khi xut khu tr li cc nc cho hng, cc thnh phn nhp khu vn ctnh vo gi tr hm lng ni a xc nh tnh xut x ca sn phm. Trongtrng hp doanh nghip xut khu hng sang cc nc cho hng p dng tiuchun xut x cng gp m nguyn ph liu trong nc khng cung ng cho snxut, doanh nghip c th tm ngun nhp khu t cc th trng thuc danh sch ccnc c hng u i ca nc nhp khu . Nh vy doanh nghip khng mtnhiu thi gian i tm nguyn ph liu trong nc m cn m rng c cc mi

quan h kinh doanh, thng mi v t c mc ch kinh doanh ca mnh.+ Ring i vi cc doanh nghip sn xut sn phm giy dp, dt may c cpC/O Form A trc ymc d khng t tiu chun xut x Form A, cn phi nmvng cc tiu chun xut x cho cc sn phm ny tm ra phng hng u tthm trang thit b, m rng kh nng sn xut, tng dn hm lng ni a ca snphm, c bit c th thay th ton b cc b phn vn phi nhp khu trc y nh

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: giy, gt giy, da sng, vi gi da, si ... sn phm t ti u chun xut xForm A. iu ny em li hai li ch cho doanh nghip:

. Th nht, sn phm xut khu ca doanh nghip tip tc c cp C/O FormA.

. Th hai, khi cc C/O Form A c cp trc kia b khiu ni, b C quan Hiquan nc cho hng tin hnh kim tra quy trnh sn xut ti xng th c th tr lic rng sn phm p ng ng tiu chun xut x, khng cho cc C quan nypht hin ra tnh khng chn thc ca cc C/O Form A c cp trc y. Nukhng c th dn n kh nng cc nc cho hng u i s ct GSP dnh cho snphm ng thi lm nh hng n uy tn ca cc c quan cp C/O. Hn th na, kh i Hi quan cc nc cng s truy thu thu u i GSP v pht nng cc doanhnghip nhp khu v cc doanh nghip ny khiu ni tr li chnh cc doanh nghipVit Nam, Phng thng mi v cng nghip Vit Nam v cp C/O khng chnh xclm h thit hi.

Tuy nhin, u t thm trang thit b hin i, m rng kh nng sn xut,

nng cao trnh cng ngh ... doanh nghip li gp vn thiu vn. Thu ht ccngun vn nhn ri trong doanh nghip, ngoi x hi hay vay vn t cc ngn hng lcu hi t ra cho cc doanh nghip. Hin nay th tc vay vn ngn h ng l kh phctp v s tin c vay khng ln. Lm th no thu ht vn u t m khng lmnh hng n ngun ti sn v qu trnh sn xut - kinh doanh ca doanh nghip. Cphn ho cng l mt bin php hu ch. Tuy nhin, trc ht doanh nghip cn philm cho cn b cng nhn vin tin tng vo kh nng sn xut - kinh doanh camnh, to ra s trung thnh, yu mn ca h i vi doanh nghip. Doanh nghip cnc cc bin php c th gii quyt cc vng mc .

2.

Gii php i vi tchc c thm quyn cp C/O:

gii quyt nhng vn cn tn ti trong khu kim tra khi cp C/O c bit lC/O Form A, Form D, t chc cp C/O cn tin hnh kim tra thc t quy trnh snxut ca cc doanh nghip sn xut hng xut khu, kim tra thnh phn nguyn phliu s dng sn xut hng xut khu c p ng tiu chun xut x theo quy nhhay khng. Vic kim tra c th tin hnh thng k hay t xut tng bc khcphc vic doanh nghip s dng chng t gi lm bng chng v tnh xut x casn phm. lm tt cng vic ny cn phi c cn b k thut c chuyn mn vkim tra cht lng, tiu chun xut x ca sn phm. Hin nay th tc cp C/OForm D ca VitNam quy nh trc khi cp C/O Form D doanh nghip cn phi xinc Giy chng nhn kim tra xut x hng ho mu D ca cng ty Gim nh hngho xut nhp khu (VINACONTROL) thuc B thng mi. Bn cnh cc t

chc cp C/O khc (cc b phn cp caVCCI) cng nn c quy nh v kim traxut x hng ho xut khu trc khi cp cc loi C/O ni chung v c bit l C/OForm A. VCCI c th kt hp vi VINACONTROL kim tra thng k hoc txut quy trnh sn xut, ch bin, gia cng ca cc doanh ngh ip sn xut hng xutkhu.

C/O cn phi lun tnh to, kim tra, cn thn, nm vng nhng quy nh v cchkhai, v tiu chun xut x p dng cho hng ho xut khu c cp C/O ngForm. Cc cn b cp C/O cn phi nm vng quy ch cp C/O V it Nam cng nh

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cc nc cho hng u i, c nhng hiu bit c bn v mt hng c m ttrong Danh mc hng ho xut nhp khu v m HS ca chng i chiu vi likhai trn mu C/O.

+ T chc cp C/O cn lun cp nht cc thng tin lin quan n C/O; cc thayi trong ch u i, danh mc sn phm c hng u i, cc tiu chun xc

nh xut x ...; tng cng hn na mi quan h vi cc c quan i din ca VitNam ti nc ngoi, vi Chnh ph cc nc nhp khu nht l ca cc nc chohng u i nm bt c chnh sch nhp khu ca cc nc . Nhng thngtin ny s c thng bo li cho cc doanh nghip Vit Nam trong cc lp bidng.

+ Vic t chc cc lp hc ngn hn, di hn cho cn b cp C/O l rt cn thit.Thng qua cc lp hc ny cc cn b c th tham gia trao i kinh nghim thc tcng nh cc kh khn m mnh gp phi cng nhau rt ra nhng bin php huch trong cng vic ca mnh. Mt khc cc cn b ph trch cng s ph bin, hngdn kp thi cho cn b chuyn mn cc quy nh mi trong chnh sch u i catng nc cho hng. iu ny l rt cn thit i vi cc cn b cc chi nhnh haycc c quan i din ca cc c quan cp C/O ti cc tnh, thnh ph khc nhau.

+ Phithng k thng xuyn, kp thi cc C/O cp ch ng d on tnhhnh kinh doanh ca doanh nghip. T , hng dn cho cc doanh nghip c khoch u t tng thm thnh phn ni a trong sn phm, gim bt thnh phn nhpkhu m trong nc ang sn xut c; gi

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