{"id":382,"date":"2018-05-08T11:05:41","date_gmt":"2018-05-08T04:05:41","guid":{"rendered":"http:\/\/lienvietlaw.com\/?p=382"},"modified":"2019-02-22T16:24:20","modified_gmt":"2019-02-22T09:24:20","slug":"nghi-dinh-59-2018-nd-cp-nhung-thay-doi-ve-thu-tuc-hang-tam-nhap-tai-xuat","status":"publish","type":"post","link":"https:\/\/legallink.vn\/?p=382","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP: Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0ng t\u1ea1m nh\u1eadp t\u00e1i xu\u1ea5t"},"content":{"rendered":"
\n

T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a NK ph\u1ea3i t\u00e1i xu\u1ea5t; th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng; th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t (TNTX), t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp (TXTN)… \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, l\u00e0m r\u00f5 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf.<\/p>\n<\/blockquote>\n

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H\u1ea3i quan – Bi\u00ean ph\u00f2ng N\u1eadm C\u1eafn ph\u1ed1i h\u1ee3p ki\u1ec3m tra ph\u01b0\u01a1ng ti\u1ec7n<\/figcaption><\/figure>\n

G\u1ee1 nhi\u1ec1u v\u01b0\u1edbng m\u1eafc v\u1ec1 th\u1ee7 t\u1ee5c<\/strong><\/p>\n

C\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c h\u00e0ng TNTX \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung t\u1eeb \u0110i\u1ec1u 48 \u0111\u1ebfn \u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, th\u1ec3 hi\u1ec7n t\u1eeb Kho\u1ea3n 21 \u0111\u1ebfn Kho\u1ea3n 29 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP. Theo ban so\u1ea1n th\u1ea3o, vi\u1ec7c b\u1ed5 sung quy \u0111\u1ecbnh nh\u1eb1m kh\u1eafc ph\u1ee5c nh\u1eefng v\u01b0\u1edbng m\u1eafc trong th\u1ef1c t\u1ebf m\u00e0 kh\u00f4ng l\u00e0m ph\u00e1t sinh th\u00eam th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh cho DN. C\u1ee5 th\u1ec3, t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP quy \u0111\u1ecbnh, h\u00e0ng h\u00f3a NK \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan n\u1ebfu ph\u00e1t hi\u1ec7n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u00ec ph\u1ea3i ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan sau \u0111\u00f3 m\u1edbi l\u00e0m th\u1ee7 t\u1ee5c t\u00e1i xu\u1ea5t. Quy \u0111\u1ecbnh n\u00e0y d\u1eabn \u0111\u1ebfn ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc v\u00e0 t\u0103ng th\u00eam th\u1ee7 t\u1ee5c cho ng\u01b0\u1eddi khai h\u1ea3i quan, v\u00ec h\u00e0ng h\u00f3a kh\u00f4ng th\u1ef1c NK, trong tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a ph\u1ea3i l\u1ea5y m\u1eabu \u0111\u1ec3 ki\u1ec3m tra chuy\u00ean ng\u00e0nh s\u1ebd kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh nguy\u00ean v\u1eb9n c\u1ee7a h\u00e0ng h\u00f3a n\u00ean ng\u01b0\u1eddi NK kh\u00f4ng th\u1ec3 tr\u1ea3 l\u1ea1i h\u00e0ng cho ph\u00eda n\u01b0\u1edbc ngo\u00e0i. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a thu\u1ed9c di\u1ec7n bu\u1ed9c t\u00e1i xu\u1ea5t theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec c\u01a1 quan H\u1ea3i quan s\u1ebd kh\u00f4ng th\u1ec3 ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi l\u00f4 h\u00e0ng nh\u1eadp kh\u1ea9u, v\u00ec c\u00e1c l\u00f4 h\u00e0ng n\u00e0y th\u01b0\u1eddng l\u00e0 h\u00e0ng c\u1ea5m NK ho\u1eb7c kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n NK, vi\u1ec7c x\u00e1c nh\u1eadn th\u00f4ng quan l\u00e0 kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, v\u1ea5n \u0111\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a NK ph\u1ea3i t\u00e1i xu\u1ea5t, Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung quy \u0111\u1ecbnh: \u201cTr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a (tr\u1eeb ma t\u00fay, v\u0169 kh\u00ed, t\u00e0i li\u1ec7u ph\u1ea3n \u0111\u1ed9ng, h\u00f3a ch\u1ea5t \u0111\u1ed9c b\u1ea3ng I theo c\u00f4ng \u01b0\u1edbc c\u1ea5m v\u0169 kh\u00ed h\u00f3a h\u1ecdc) ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c NK ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd t\u1edd khai h\u1ea3i quan nh\u01b0ng ch\u01b0a ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c h\u1ea3i quan, \u0111ang n\u1eb1m trong khu v\u1ef1c gi\u00e1m s\u00e1t h\u1ea3i quan nh\u01b0ng do g\u1eedi nh\u1ea7m l\u1eabn, th\u1ea5t l\u1ea1c, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi nh\u1eadn ho\u1eb7c b\u1ecb t\u1eeb ch\u1ed1i nh\u1eadn, n\u1ebfu ng\u01b0\u1eddi v\u1eadn t\u1ea3i ho\u1eb7c ch\u1ee7 h\u00e0ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c t\u00e1i xu\u1ea5t (trong \u0111\u00f3 n\u00eau r\u00f5 l\u00fd do nh\u1ea7m l\u1eabn, th\u1ea5t l\u1ea1c ho\u1eb7c t\u1eeb ch\u1ed1i nh\u1eadn) ho\u1eb7c h\u00e0ng h\u00f3a bu\u1ed9c t\u00e1i xu\u1ea5t theo Quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec Chi c\u1ee5c tr\u01b0\u1edfng Chi c\u1ee5c H\u1ea3i quan n\u01a1i h\u00e0ng h\u00f3a \u0111ang \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ed5 ch\u1ee9c gi\u00e1m s\u00e1t h\u00e0ng h\u00f3a cho \u0111\u1ebfn khi th\u1ef1c xu\u1ea5t ra kh\u1ecfi l\u00e3nh th\u1ed5 Vi\u1ec7t Nam ngay t\u1ea1i c\u1eeda kh\u1ea9u nh\u1eadp\u201d (Kho\u1ea3n 21 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP).<\/p>\n

B\u1ed5 sung ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng<\/strong><\/p>\n

V\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng, Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP \u0111\u00e3 kh\u1eafc ph\u1ee5c m\u1ed9t s\u1ed1 v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP. C\u1ee5 th\u1ec3, t\u1ea1i \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf XK, thu\u1ebf NK quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng theo ph\u01b0\u01a1ng th\u1ee9c TNTX ho\u1eb7c TXTN \u0111\u1ec3 ch\u1ee9a h\u00e0ng h\u00f3a XK, NK. Tuy nhi\u00ean, \u0110i\u1ec1u 49 Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP ch\u1ec9 quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng TN, TX.<\/p>\n

Do \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung th\u00eam c\u1ee5m t\u1eeb \u201ct\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp\u201d t\u1ea1i ti\u00eau \u0111\u1ec1; \u0111\u1ed3ng th\u1eddi s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n ch\u1ee9a h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c quay v\u00f2ng. C\u1ee5 th\u1ec3, ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng theo ph\u01b0\u01a1ng th\u1ee9c TN, TX ho\u1eb7c TX, TN \u0111\u1ec3 ch\u1ee9a h\u00e0ng h\u00f3a XK, NK bao g\u1ed3m: Container r\u1ed7ng c\u00f3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00f3c treo; b\u1ed3n m\u1ec1m l\u00f3t trong container \u0111\u1ec3 ch\u1ee9a h\u00e0ng l\u1ecfng; ph\u01b0\u01a1ng ti\u1ec7n (b\u1ed3n) ch\u1ee9a kh\u00ed, ch\u1ea5t l\u1ecfng c\u00f3 k\u1ebft c\u1ea5u \u1ed5n \u0111\u1ecbnh, b\u1ec1n ch\u1eafc, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng chuy\u00ean d\u00f9ng ch\u1ee9a v\u00e0 v\u1eadn chuy\u1ec3n kh\u00ed, c\u00f3 s\u1ed1 k\u00fd hi\u1ec7u in c\u1ed1 \u0111\u1ecbnh tr\u00ean v\u1ecf m\u1eb7t b\u1ed3n, v\u00e0 chuy\u00ean ch\u1edf b\u1eb1ng xe \u00f4 t\u00f4 chuy\u00ean d\u00f9ng; c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n kh\u00e1c c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n \u0111\u1ec3 ch\u1ee9a h\u00e0ng h\u00f3a XK, NK (Kho\u1ea3n 22 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP).<\/p>\n

V\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a TNTX, TXTN c\u0169ng \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP. Tr\u01b0\u1edbc \u0111\u00f3, t\u1ea1i c\u00e1c \u0110i\u1ec1u 50, \u0110i\u1ec1u 51, \u0110i\u1ec1u 52, \u0110i\u1ec1u 53, \u0110i\u1ec1u 54 v\u00e0 \u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a TNTX, TXTN v\u00e0 \u0111a s\u1ed1 h\u00e0ng h\u00f3a n\u00e0y ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c t\u1ea1i chi c\u1ee5c h\u1ea3i quan c\u1eeda kh\u1ea9u. Vi\u1ec7c quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i chi c\u1ee5c h\u1ea3i quan c\u1eeda kh\u1ea9u g\u00e2y kh\u00f3 kh\u0103n cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a g\u1eedi qua \u0111\u01b0\u1eddng chuy\u1ec3n ph\u00e1t nhanh, h\u00e0ng h\u00f3a c\u1ee7a DN ch\u1ebf xu\u1ea5t c\u00f3 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan t\u1ea1i c\u00e1c chi c\u1ee5c h\u1ea3i quan ngo\u00e0i c\u1eeda kh\u1ea9u.<\/p>\n

Do v\u1eady, Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung \u0111\u1ecba \u0111i\u1ec3m l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan (ngo\u00e0i chi c\u1ee5c h\u1ea3i quan c\u1eeda kh\u1ea9u) l\u00e0 chi c\u1ee5c h\u1ea3i quan chuy\u1ec3n ph\u00e1t nhanh v\u00e0 chi c\u1ee5c h\u1ea3i quan qu\u1ea3n l\u00fd doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t. Ngo\u00e0i ra, b\u1ed5 sung c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 h\u00e0ng h\u00f3a xu\u1ea5t nh\u1eadp kh\u1ea9u theo lo\u1ea1i h\u00ecnh TN, TX \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 16 Lu\u1eadt Thu\u1ebf XK, thu\u1ebf NK.<\/p>\n

kkk Ngo\u00e0i c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn th\u1ee7 t\u1ee5c h\u00e0ng TNTX, TXTN, Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP c\u0169ng s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i XNC, \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n t\u1eeb Kho\u1ea3n 32 \u0111\u1ebfn Kho\u1ea3n 49 Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP. Theo Ban so\u1ea1n th\u1ea3o, c\u00e1c n\u1ed9i dung li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 58\/2017\/N\u0110-CP v\u1edbi Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 08\/2015\/N\u0110-CP, c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn m\u1ed9t c\u1eeda qu\u1ed1c gia trong cung c\u1ea5p th\u00f4ng tin tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1eddng kh\u00f4ng, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u1ed3ng th\u1eddi nghi\u00ean c\u1ee9u ph\u1ea7n th\u1ee7 t\u1ee5c h\u1ea3i quan xu\u1ea5t c\u1ea3nh, nh\u1eadp c\u1ea3nh, qu\u00e1 c\u1ea3nh c\u1ee7a ph\u01b0\u01a1ng ti\u1ec7n l\u00e0 t\u00e0u bay, t\u00e0u bi\u1ec3n, t\u00e0u h\u1ecfa li\u00ean v\u1eadn, \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y \u0111\u01b0\u1eddng b\u1ed9, ph\u01b0\u01a1ng ti\u1ec7n \u0111\u01b0\u1eddng s\u00f4ng c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 42\/2015\/TT-BTC \u0111\u1ec3 \u0111\u01b0a m\u1ed9t s\u1ed1 n\u1ed9i dung c\u00f3 t\u00ednh \u1ed5n \u0111\u1ecbnh v\u00e0o quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh, b\u1ea3o \u0111\u1ea3m khi tri\u1ec3n khai Ngh\u1ecb \u0111\u1ecbnh m\u1ed9t c\u1eeda qu\u1ed1c gia v\u00e0 Quy\u1ebft \u0111\u1ecbnh c\u1ee7a Th\u1ee7 t\u01b0\u1edbng \u0111\u01b0\u1ee3c \u0111\u1ed3ng b\u1ed9, tr\u00e1nh xung \u0111\u1ed9t v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt. Theo \u0111\u00e1nh gi\u00e1 c\u1ee7a Ban so\u1ea1n th\u1ea3o, c\u00e1c n\u1ed9i dung v\u1ec1 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i v\u1ec1 c\u01a1 b\u1ea3n \u0111\u00e3 th\u1ef1c hi\u1ec7n \u1ed5n \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 42\/2015\/TT-BTC, do v\u1eady khi \u0111\u01b0a l\u00ean Ngh\u1ecb \u0111\u1ecbnh kh\u00f4ng c\u00f3 v\u01b0\u1edbng m\u1eafc l\u1edbn ph\u00e1t sinh. Ngo\u00e0i ra, c\u00f2n m\u1ed9t s\u1ed1 n\u1ed9i dung s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo h\u01b0\u1edbng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a m\u1ed9t c\u00e1ch \u0111\u1ed3ng b\u1ed9 gi\u1eefa ng\u01b0\u1eddi khai h\u1ea3i quan, c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc th\u00f4ng qua C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia… nh\u1eb1m r\u00fat ng\u1eafn th\u1eddi gian th\u00f4ng quan, c\u1eaft gi\u1ea3m chi ph\u00ed, \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP (PDF FILE)<\/a><\/p>\n

Theo B\u00e1o H\u1ea3i quan.<\/strong><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 59\/2018\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 08\/2015\/N\u0110-CP, m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a NK ph\u1ea3i t\u00e1i xu\u1ea5t; th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ti\u1ec7n quay v\u00f2ng; th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a t\u1ea1m nh\u1eadp, t\u00e1i xu\u1ea5t (TNTX), t\u1ea1m xu\u1ea5t, t\u00e1i nh\u1eadp […]<\/p>\n","protected":false},"author":2,"featured_media":383,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[12,1,9,4],"tags":[144,90,146,145],"_links":{"self":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/382"}],"collection":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=382"}],"version-history":[{"count":0,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/posts\/382\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=\/wp\/v2\/media\/383"}],"wp:attachment":[{"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legallink.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}