{"id":674,"date":"2026-05-19T16:20:16","date_gmt":"2026-05-19T09:20:16","guid":{"rendered":"https:\/\/dhhp.com.vn\/faq\/"},"modified":"2026-05-19T17:33:41","modified_gmt":"2026-05-19T10:33:41","slug":"faq","status":"publish","type":"page","link":"https:\/\/dhhp.com.vn\/en\/faq\/","title":{"rendered":"FAQ"},"content":{"rendered":"<p class=\"wp-block-paragraph\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u00e0 c\u00e2u tr\u1ea3 l\u1eddi chi ti\u1ebft v\u1ec1 nghi\u1ec7p v\u1ee5 <strong>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n (BCQT) H\u1ea3i quan<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Nh\u1eefng lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o quy\u1ebft to\u00e1n?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Theo quy \u0111\u1ecbnh, c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo lo\u1ea1i h\u00ecnh <strong>Gia c\u00f4ng, S\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u (SXXK) v\u00e0 Doanh nghi\u1ec7p Ch\u1ebf xu\u1ea5t<\/strong> b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o quy\u1ebft to\u00e1n t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u. Lo\u1ea1i h\u00ecnh kinh doanh thu\u1ea7n t\u00fay kh\u00f4ng ph\u1ea3i l\u00e0m b\u00e1o c\u00e1o n\u00e0y v\u00ec \u0111\u00e3 ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 thu\u1ebf ngay khi nh\u1eadp kh\u1ea9u.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n l\u00e0 khi n\u00e0o?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m l\u00e0 <strong>ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y th\u1ee9 90 k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh<\/strong> c\u1ee7a doanh nghi\u1ec7p. N\u1ebfu n\u1ed9p qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y, doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. T\u1ea1i sao s\u1ed1 li\u1ec7u gi\u1eefa h\u1ec7 th\u1ed1ng H\u1ea3i quan v\u00e0 s\u1ed5 s\u00e1ch K\u1ebf to\u00e1n th\u01b0\u1eddng b\u1ecb l\u1ec7ch?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S\u1ef1 sai l\u1ec7ch th\u01b0\u1eddng do c\u00e1c nguy\u00ean nh\u00e2n ch\u00ednh sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/dhhp.com.vn\/en\/doi-chieu-ma-hang-trong-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"630\">M\u00e3 h\u00e0ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t<\/a>:<\/strong> B\u1ed9 ph\u1eadn XNK khai theo m\u00e3 danh m\u1ee5c H\u1ea3i quan, trong khi K\u1ebf to\u00e1n\/Kho qu\u1ea3n l\u00fd theo m\u00e3 n\u1ed9i b\u1ed9 (t\u1ef7 l\u1ec7 1:1, 1:Nhi\u1ec1u ho\u1eb7c Nhi\u1ec1u:1).<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/dhhp.com.vn\/en\/xu-ly-loi-don-vi-tinh-trong-bao-cao-quyet-toan\/\" data-type=\"post\" data-id=\"642\">\u0110\u01a1n v\u1ecb t\u00ednh kh\u00e1c bi\u1ec7t<\/a>:<\/strong> V\u00ed d\u1ee5 H\u1ea3i quan qu\u1ea3n l\u00fd b\u1eb1ng &#8220;m\u00e9t&#8221; nh\u01b0ng Kho qu\u1ea3n l\u00fd b\u1eb1ng &#8220;yard&#8221; m\u00e0 kh\u00f4ng c\u00f3 b\u1ea3ng quy \u0111\u1ed5i t\u1ef7 l\u1ec7 chu\u1ea9n.<\/li>\n\n\n\n<li><strong>H\u00e0ng \u0111i \u0111\u01b0\u1eddng (<a href=\"https:\/\/dhhp.com.vn\/wp-content\/uploads\/2026\/05\/xu-ly-tai-khoan-151-trong-bao-cao-quyet-toan.png\" data-type=\"attachment\" data-id=\"668\">T\u00e0i kho\u1ea3n 151<\/a>):<\/strong> T\u1edd khai \u0111\u00e3 th\u00f4ng quan cu\u1ed1i n\u0103m (H\u1ea3i quan ghi nh\u1eadn nh\u1eadp) nh\u01b0ng h\u00e0ng ch\u01b0a v\u1ec1 kho th\u1ef1c t\u1ebf (K\u1ebf to\u00e1n\/Kho ch\u01b0a ghi nh\u1eadn).<\/li>\n\n\n\n<li><strong>Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn:<\/strong> S\u1ef1 l\u1ec7ch pha v\u1ec1 th\u1eddi gian ch\u1ed1t s\u1ed1 li\u1ec7u gi\u1eefa c\u00e1c b\u1ed9 ph\u1eadn.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. B\u00e1o c\u00e1o quy\u1ebft to\u00e1n g\u1ed3m nh\u1eefng bi\u1ec3u m\u1eabu c\u01a1 b\u1ea3n n\u00e0o?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i n\u1ed9p b\u1ed9 3 bi\u1ec3u m\u1eabu ch\u00ednh:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\"><strong>M\u1eabu 15:<\/strong> <\/a>B\u00e1o c\u00e1o nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\">M\u1eabu 15A<\/a>:<\/strong> B\u00e1o c\u00e1o nh\u1eadp &#8211; xu\u1ea5t &#8211; t\u1ed3n s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/dhhp.com.vn\/en\/cac-form-mau-bao-cao-quyet-toan-hai-quan\/\" data-type=\"post\" data-id=\"327\">M\u1eabu 16<\/a>:<\/strong> \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 s\u1ea3n xu\u1ea5t trong n\u0103m t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">5. B\u1ea3ng Map Code l\u00e0 g\u00ec v\u00e0 t\u1ea1i sao n\u00f3 l\u1ea1i quan tr\u1ecdng?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>B\u1ea3ng Map Code<\/strong> l\u00e0 b\u1ea3ng quy \u0111\u1ed5i gi\u00fap kh\u1edbp n\u1ed1i gi\u1eefa m\u00e3 h\u00e0ng khai b\u00e1o H\u1ea3i quan v\u00e0 m\u00e3 h\u00e0ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a K\u1ebf to\u00e1n\/Kho. \u0110\u00e2y l\u00e0 t\u00e0i li\u1ec7u quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 <strong>gi\u1ea3i tr\u00ecnh<\/strong> khi H\u1ea3i quan th\u1ef1c hi\u1ec7n ki\u1ec3m tra sau th\u00f4ng quan, ch\u1ee9ng minh r\u1eb1ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u xu\u1ea5t d\u00f9ng th\u1ef1c t\u1ebf kh\u1edbp v\u1edbi l\u01b0\u1ee3ng \u0111\u00e3 khai b\u00e1o mi\u1ec5n thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. C\u00e1ch x\u1eed l\u00fd khi m\u00e3 h\u00e0ng b\u1ecb \u00e2m t\u1ed3n kho tr\u00ean b\u00e1o c\u00e1o?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">H\u1ec7 th\u1ed1ng H\u1ea3i quan kh\u00f4ng ti\u1ebfp nh\u1eadn b\u00e1o c\u00e1o c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 \u00e2m. Doanh nghi\u1ec7p c\u1ea7n x\u1eed l\u00fd b\u1eb1ng c\u00e1c c\u00e1ch:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t l\u1ea1i c\u00e1c t\u1edd khai ch\u01b0a qua khu v\u1ef1c gi\u00e1m s\u00e1t ho\u1eb7c t\u1edd khai s\u1eeda \u0111\u1ed5i (AMA) ch\u01b0a c\u1eadp nh\u1eadt.<\/li>\n\n\n\n<li>B\u1ed5 sung ngu\u1ed3n nh\u1eadp t\u1eeb t\u1edd khai lo\u1ea1i h\u00ecnh A12 (nh\u1eadp kinh doanh) ho\u1eb7c h\u00f3a \u0111\u01a1n VAT mua n\u1ed9i \u0111\u1ecba \u0111\u1ec3 gi\u1ea3i tr\u00ecnh.<\/li>\n\n\n\n<li>\u0110i\u1ec1u ch\u1ec9nh v\u00e0 c\u00e2n \u0111\u1ed1i l\u1ea1i \u0111\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf cho ph\u00f9 h\u1ee3p v\u1edbi l\u01b0\u1ee3ng kho hi\u1ec7n c\u00f3.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">7. X\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u nh\u1eadp kh\u1ea9u b\u1ecb h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ti\u00eau h\u1ee7y:<\/strong> Ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb v\u00e0 \u0111\u01b0\u1ee3c s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a c\u01a1 quan H\u1ea3i quan. L\u01b0\u1ee3ng ti\u00eau h\u1ee7y \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o c\u1ed9t s\u1ed1 8 c\u1ee7a M\u1eabu 15.<\/li>\n\n\n\n<li><strong>Chuy\u1ec3n m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng:<\/strong> M\u1edf t\u1edd <a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ma-loai-hinh-nhap-khau-a42-duoc-quy-dinh-nhu-the-nao-138054777.html\" data-type=\"link\" data-id=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/ma-loai-hinh-nhap-khau-a42-duoc-quy-dinh-nhu-the-nao-138054777.html\" target=\"_blank\" rel=\"noopener\">khai A42<\/a> \u0111\u1ec3 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 VAT cho l\u01b0\u1ee3ng h\u00e0ng mu\u1ed1n b\u00e1n n\u1ed9i \u0111\u1ecba ho\u1eb7c bi\u1ebfu t\u1eb7ng.<\/li>\n\n\n\n<li><strong>T\u00e1i xu\u1ea5t:<\/strong> S\u1eed d\u1ee5ng lo\u1ea1i h\u00ecnh B13 \u0111\u1ec3 xu\u1ea5t tr\u1ea3 l\u1ea1i cho \u0111\u1ed1i t\u00e1c n\u01b0\u1edbc ngo\u00e0i.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">8. \u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf (M\u1eabu 16) \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ecbnh m\u1ee9c th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng c\u00f4ng th\u1ee9c: <strong>T\u1ed5ng l\u01b0\u1ee3ng nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng trong n\u0103m t\u00e0i ch\u00ednh chia cho T\u1ed5ng l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m thu \u0111\u01b0\u1ee3c (nh\u1eadp kho th\u00e0nh ph\u1ea9m) trong n\u0103m \u0111\u00f3<\/strong>. \u0110\u1ecbnh m\u1ee9c n\u00e0y bao g\u1ed3m c\u1ea3 t\u1ef7 l\u1ec7 hao h\u1ee5t t\u1ef1 nhi\u00ean v\u00e0 ph\u1ebf li\u1ec7u ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. H\u00e0ng x\u00e1ch tay (Hand-carry) c\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o b\u00e1o c\u00e1o kh\u00f4ng?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy\u1ec7t \u0111\u1ed1i <strong>kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng h\u00e0ng x\u00e1ch tay kh\u00f4ng c\u00f3 ngu\u1ed3n g\u1ed1c r\u00f5 r\u00e0ng<\/strong> (kh\u00f4ng m\u1edf t\u1edd khai) \u0111\u1ec3 s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u ch\u00ednh ng\u1ea1ch. N\u1ebfu \u0111\u00e3 l\u1ee1 s\u1eed d\u1ee5ng, doanh nghi\u1ec7p s\u1ebd g\u1eb7p r\u1ee7i ro l\u1edbn khi gi\u1ea3i tr\u00ecnh ngu\u1ed3n g\u1ed1c nguy\u00ean li\u1ec7u \u0111\u1ea7u v\u00e0o v\u00e0 c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 gian l\u1eadn thu\u1ebf.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. Doanh nghi\u1ec7p c\u00f3 \u0111\u01b0\u1ee3c s\u1eeda b\u00e1o c\u00e1o quy\u1ebft to\u00e1n sau khi \u0111\u00e3 n\u1ed9p kh\u00f4ng?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 ph\u00e1t hi\u1ec7n sai s\u00f3t v\u00e0 <strong>n\u1ed9p l\u1ea1i b\u00e1o c\u00e1o s\u1eeda \u0111\u1ed5i trong v\u00f2ng 60 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb ng\u00e0y n\u1ed9p b\u00e1o c\u00e1o ch\u00ednh th\u1ee9c, nh\u01b0ng ph\u1ea3i tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m c\u01a1 quan H\u1ea3i quan ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh ki\u1ec3m tra. Sau th\u1eddi h\u1ea1n n\u00e0y, vi\u1ec7c s\u1eeda \u0111\u1ed5i s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>","protected":false},"excerpt":{"rendered":"<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 danh s\u00e1ch c\u00e1c c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQ) v\u00e0 c\u00e2u tr\u1ea3 l\u1eddi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":680,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-674","page","type-page","status-publish","has-post-thumbnail","hentry"],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/pages\/674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/comments?post=674"}],"version-history":[{"count":1,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/pages\/674\/revisions"}],"predecessor-version":[{"id":681,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/pages\/674\/revisions\/681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media\/680"}],"wp:attachment":[{"href":"https:\/\/dhhp.com.vn\/en\/wp-json\/wp\/v2\/media?parent=674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}