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Thủ tục hải quan đối với hàng hoá xuất khẩu thương mại (Hệ thống VNACCS) Ban hành tại Quyết định 1011/QĐ-BTC ngày 15/5/2014

1. Trình tự thực hiện:

- Bước 1: Trước khi tiến hành khai hải quan, người khai hải quan phải đăng ký với cơ quan hải quan các thông tin liên quan đến hàng hóa xuất khẩu theo các chỉ tiêu thông tin (trên màn hình EDA) quy định tại Thông tư 22/2014/TT-BTC

+ Thông tin đăng ký trước có giá trị sử dụng và được lưu giữ trên Hệ thống tối đa là 07 ngày kể từ thời điểm đăng ký trước hoặc thời điểm có sửa chữa cuối cùng.

+ Người khai hải quan được tự sửa chữa các thông tin đã đăng ký trước trên Hệ thống và không giới hạn số lần sửa chữa.

- Bước 2: Khai hải quan. Khai hải quan được thực hiện trên cơ sở thông tin phản hồi từ hệ thống về thông tin hàng hóa nhập khẩu đã được người khai hải quan đăng ký trước. Người khai hải quan tự kiểm tra nội dung thông tin phản hồi từ hệ thống và chịu trách nhiệm trước pháp luật khi sử dụng thông tin phản hồi từ hệ thống để khai hải quan và bấm nút “Gửi” đến hệ thống. Chính sách quản lý xuất khẩu và chính sách thuế áp dụng đối với hàng hóa xuất khẩu có hiệu lực tại thời điểm cơ quan Hải quan chấp nhận đăng ký thông tin khai hải quan của người khai hải quan.

- Bước 3: Hệ thống tự động tiếp nhận, kiểm tra, đăng ký, phân luồng tờ khai hải quan và phản hồi cho người khai hải quan.

2. Cách thức thực hiện:

Việc khai, tiếp nhận, xử lý thông tin khai hải quan, trao đổi các thông tin khác theo quy định của pháp luật về thủ tục hải quan giữa các bên có liên quan thực hiện thông qua Hệ thống xử lý dữ liệu điện tử hải quan;

3. Thành phần, số lượng hồ sơ:

- Thành phần hồ sơ:

+ Tờ khai điện tử đối với hàng hóa xuất khẩu.

+ Các chứng từ đi kèm tờ khai (dạng điện tử hoặc văn bản giấy): theo quy định tại Điều 22 Luật Hải quan.

- Số lượng hồ sơ: 01 bản điện tử.

4. Thời hạn giải quyết:

- Hệ thống phản hồi cho người khai hải quan ngay sau khi hệ thống tiếp nhận, công chức hải quan chấp nhận kết quả phân luồng/từ chối tờ khai trừ các trường hợp bất khả như nghẽn mạng, hệ thống đường truyền gặp sự cố…

- Thời hạn hoàn thành thành kiểm tra thực tế hàng hóa, phương tiện vận tải (tính từ thời điểm người khai hải quan đã thực hiện đầy đủ các yêu cầu về làm thủ tục hải quan theo quy định tại điểm a và điểm b khoản 1 Điều 16 Luật Hải quan):

+ Chậm nhất là 08 giờ làm việc đối với lô hàng xuất khẩu áp dụng hình thức kiểm tra thực tế một phần hàng hóa theo xác suất;

+ Chậm nhất là 02 ngày làm việc đối với lô hàng xuất khẩu áp dụng hình thực kiểm tra thực tế toàn bộ hàng hóa.

Trong trường hợp áp dụng hình thức kiểm tra thực tế toàn bộ hàng hóa mà lô hàng xuất khẩu có số lượng lớn, việc kiểm tra phức tạp thì thời hạn kiểm tra có thể được gia hạn nhưng không quá 08 giờ làm việc.

5. Đối tượng thực hiện thủ tục hành chính: Tổ chức, cá nhân

6. Cơ quan thực hiện thủ tục hành chính:

- Cơ quan có thẩm quyền quyết định: Chi cục hải quan

- Người có thẩm quyền được ủy quyền hoặc phân cấp thực hiện: Không

- Cơ quan trực tiếp thực hiện thủ tục hành chính: Chi cục hải quan

- Cơ quan phối hợp (nếu có):

7. Kết quả thực hiện thủ tục hành chính: Quyết định thông quan hàng hóa.

8. Lệ phí: 20.000 đồng

9. Tên mẫu đơn, mẫu tờ khai hành chính: Tờ khai điện tử đối với hàng hóa xuất khẩu theo mẫusố 2 phụ lục II Thông tư 22/2014/TT-BTC

10. Yêu cầu, điều kiện thực hiện thủ tục hành chính: Người khai hải quan phải có chữ ký số được đăng ký

11. Căn cứ pháp lý của thủ tục hành chính:

- Nghị định số 87/2012/NĐ-CP ngày 23 tháng 10 năm 2012 của Chính phủ quy định chi tiết một số điều của Luật Hải quan về thủ tục hải quan điện tử đối với hàng hóa xuất khẩu, nhập khẩu thương mại;

- Thông tư 22/2014/TT-BTC ngày 14/02/2014 quy định thủ tục hải quan điện tử đối với hàng hóa xuất khẩu, nhập khẩu thương mại.

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