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Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019;Cn c? Ngh? ?nh s? 08/2015/N-CP ng?y 21 th?ng 01 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t v? bi?n ph?p thi h?nh Lu?t h?i quan v? th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan v? Ngh? ?nh s? 59/2018/N-CP ng?y 20 th?ng 04 nm 2018 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a Ngh? ?nh s? 08/2015/N-CP ng?y 21 th?ng 01 nm 2015 c?a Ch?nh ph?;Cn c? Ngh? ?nh s? 14/2023/N-CP ng?y 20 th?ng 4 nm 2023 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? T?i ch?nh;Theo ? ngh? c?a T?ng c?c tr??ng T?ng c?c H?i quan,B? tr??ng B? T?i ch?nh ban h?nh Th?ng t? s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 81/2019/TT-BTC ng?y 15 th?ng 11 nm 2019 c?a B? tr??ng B? T?i ch?nh quy ?nh qu?n l? r?i ro trong ho?t ?ng nghi?p v? h?i quan.i?u 1. S?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 81/2019/TT-BTC ng?y 15 th?ng 11 nm 2019 c?a B? tr??ng B? T?i ch?nh quy ?nh qu?n l? r?i ro trong ho?t ?ng nghi?p v? h?i quan1. S?a ?i, b? sung i?u 2 nh? sau:a) S?a ?i, b? sung kho?n 1 nh? sau: 1. Ng??i khai h?i quan, ng??i n?p thu? ?i v?i h?ng h?a xu?t kh?u, nh?p kh?u (g?i chung l? ng??i khai h?i quan). .b) B? sung kho?n 5 nh? sau: 5. Th?ng t? n?y kh?ng ?p d?ng ?i v?i t? ch?c quy ?nh t?i i?m c kho?n 4 i?u 3 Lu?t Thu? xu?t kh?u, thu? nh?p kh?u ng?y 06 th?ng 4 nm 2016. .2. B? sung i?m .9 kho?n 1 i?u 6 nh? sau: .9) Th?ng tin t? ch?c, c? nh?n kh?c c? li?n quan ?n h?ng h?a xu?t kh?u, nh?p kh?u, qu? c?nh. .3. S?a ?i, b? sung i?u 9 nh? sau:a) S?a ?i, b? sung i?m b kho?n 1 nh? sau: b) X?y d?ng ti?u ch?, ch? s? ti?u ch? ?nh gi? tu?n th? ph?p lu?t, ti?u ch?, ch? s? ti?u ch? ph?n lo?i m?c ? r?i ro ?i v?i ng??i khai h?i quan; .b) S?a ?i, b? sung i?m g kho?n 1 nh? sau: g) T? ch?c ph?t tri?n quan h? h?p t?c gi?a h?i quan v? doanh nghi?p (t? ch?c th?c hi?n ch??ng tr?nh khuy?n kh?ch t? nguy?n tu?n th?; t? ch?c th?c hi?n trao ?i, cung c?p th?ng tin, h? tr? ng??i khai h?i quan n?ng cao m?c ? tu?n th? ph?p lu?t h?i quan, ph?p lu?t qu?n l? thu? v? ph?p lu?t thu?). .4. S?a ?i, b? sung i?u 10 nh? sau: i?u 10. Ph?n lo?i m?c ? tu?n th? ph?p lu?t ?i v?i ng??i khai h?i quanC? quan H?i quan th?c hi?n ?nh gi? ph?n lo?i m?c ? tu?n th? ph?p lu?t ?i v?i ng??i khai h?i quan c? ho?t ?ng xu?t nh?p kh?u, xu?t nh?p c?nh trong 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi? theo m?t trong c?c m?c ? tu?n th? ph?p lu?t nh? sau:1. M?c 1: Doanh nghi?p ?u ti?n.2. M?c 2: Doanh nghi?p tu?n th? m?c r?t cao.3. M?c 3: Doanh nghi?p tu?n th? m?c cao.4. M?c 4: Doanh nghi?p tu?n th? m?c trung b?nh.5. M?c 5: Doanh nghi?p kh?ng tu?n th?. .5. S?a ?i, b? sung i?u 11 nh? sau: i?u 11. Ti?u ch? ?nh gi? tu?n th? ph?p lu?t ?i v?i ng??i khai h?i quan1. Ti?u ch? ?nh gi? doanh nghi?p ?u ti?n (M?c 1) th?c hi?n theo quy ?nh t?i i?u 10 Ngh? ?nh s? 08/2015/N-CP ng?y 21 th?ng 01 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t v? bi?n ph?p thi h?nh Lu?t h?i quan v? th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan v? Th?ng t? c?a B? tr??ng B? T?i ch?nh quy ?nh ?p d?ng ch? ? ?u ti?n trong th?c hi?n th? t?c h?i quan, ki?m tra gi?m s?t h?i quan ?i v?i h?ng h?a xu?t kh?u, nh?p kh?u c?a doanh nghi?p.2. Ti?u ch? ?nh gi? ng??i khai h?i quan tu?n th? m?c r?t cao (M?c 2) quy ?nh t?i Ph?n I, Ph?n II, Ph?n III, Ph?n IV v? ti?u ch? ?nh gi? doanh nghi?p kinh doanh c?ng, kho, b?i tu?n th? m?c r?t cao (M?c 2) quy ?nh t?i Ph?n V Ph? l?c II ban h?nh k?m theo Th?ng t? n?y.3. Ti?u ch? ?nh gi? ng??i khai h?i quan tu?n th? m?c cao (M?c 3) quy ?nh t?i Ph?n I, Ph?n II, Ph?n III, Ph?n IV v? ti?u ch? ?nh gi? doanh nghi?p kinh doanh c?ng, kho, b?i tu?n th? m?c cao (M?c 3) quy ?nh t?i Ph?n V Ph? l?c III ban h?nh k?m theo Th?ng t? n?y.4. Ti?u ch? ?nh gi? ng??i khai h?i quan tu?n th? m?c trung b?nh (M?c 4) quy ?nh t?i Ph?n I, Ph?n II, Ph?n III, Ph?n IV v? ti?u ch? ?nh gi? doanh nghi?p kinh doanh c?ng, kho, b?i tu?n th? m?c trung b?nh (M?c 4) quy ?nh t?i Ph?n V Ph? l?c IV ban h?nh k?m theo Th?ng t? n?y.5. Ti?u ch? ?nh gi? ng??i khai h?i quan kh?ng tu?n th? (M?c 5) quy ?nh t?i Ph?n I, Ph?n II, Ph?n III, Ph?n IV v? ti?u ch? ?nh gi? doanh nghi?p kinh doanh c?ng, kho, b?i kh?ng tu?n th? (M?c 5) quy ?nh t?i Ph?n V Ph? l?c V ban h?nh k?m theo Th?ng t? n?y. .6. S?a ?i, b? sung i?u 14 nh? sau: i?u 14. Ph?n lo?i m?c ? r?i ro c?a ng??i khai h?i quanNg??i khai h?i quan ??c ph?n lo?i m?c ? r?i ro theo m?t trong nh?ng h?ng sau:1. H?ng 1: Doanh nghi?p ?u ti?n l? doanh nghi?p theo quy ?nh t?i i?m a kho?n 1 i?u 12 Th?ng t? n?y.2. H?ng 2: Ng??i khai h?i quan r?i ro r?t th?p.3. H?ng 3: Ng??i khai h?i quan r?i ro th?p.4. H?ng 4: Ng??i khai h?i quan r?i ro trung b?nh.5. H?ng 5: Ng??i khai h?i quan r?i ro cao.6. H?ng 6: Ng??i khai h?i quan r?i ro r?t cao.7. H?ng 7: Ng??i khai h?i quan kh?ng c? ho?t ?ng xu?t kh?u, nh?p kh?u h?ng h?a trong 365 ng?y tr? v? tr??c t?nh t? ng?y ?nh gi? v? ch?a t?ng b? x? l? v? c?c h?nh vi vi ph?m trong l)nh v?c h?i quan v? l)nh v?c kh?c do c? quan h?i quan x? ph?t.8. H?ng 8: Ng??i khai h?i quan kh?ng c? ho?t ?ng xu?t kh?u, nh?p kh?u h?ng h?a trong 365 ng?y tr? v? tr??c t?nh t? ng?y ?nh gi? v? ? t?ng b? x? l? v? c?c h?nh vi vi ph?m trong l)nh v?c h?i quan v? l)nh v?c kh?c do c? quan h?i quan x? ph?t, tr? c?c h?nh vi quy ?nh ?i v?i H?ng 9 t?i i?u n?y.9. H?ng 9: Ng??i khai h?i quan kh?ng c? ho?t ?ng xu?t kh?u, nh?p kh?u h?ng h?a trong 365 ng?y tr? v? tr??c t?nh t? ng?y ?nh gi? v? ? t?ng b? x? l? vi ph?m thu?c m?t trong c?c h?nh vi quy ?nh t?i M?c I, M?c II Ph? l?c VI ban h?nh k?m theo Th?ng t? n?y. .7. S?a ?i, b? sung i?u 15 nh? sau: i?u 15. Ti?u ch? ph?n lo?i m?c ? r?i ro ng??i khai h?i quanM?c ? r?i ro ng??i khai h?i quan t? H?ng 2 ?n H?ng 6 ??c ph?n lo?i theo quy ?nh t?i i?u 15 Ngh? ?nh s? 08/2015/N-CP v? quy ?nh sau:1. M?c ? tu?n th? c?a ng??i khai h?i quan, doanh nghi?p kinh doanh c?ng, kho, b?i quy ?nh t?i i?u 10 Th?ng t? n?y.2. Th?i gian th?nh l?p; tr? s? ho?t ?ng; quy m? nh? x??ng; s? l??ng nh?n vi?n; lo?i h?nh doanh nghi?p; th?ng tin v? ch? doanh nghi?p; v?n; tham gia th? tr??ng ch?ng kho?n; ch?ng ch? ph? h?p Ti?u chu?n Qu?c t? ISO 9001.3. Th?i gian, t?n su?t ho?t ?ng, tuy?n ??ng; h?ng h?a, lo?i h?nh xu?t kh?u, nh?p kh?u; kim ng?ch ho?t ?ng xu?t kh?u, nh?p kh?u, t?ng s? thu? ? n?p; doanh thu, l?i nhu?n; k?t qu? th?c hi?n c?c ho?t ?ng ki?m tra, gi?m s?t, ki?m tra sau th?ng quan, i?u tra, thanh tra c?a c? quan h?i quan, c? quan thu? v? c?c c? quan kh?c li?n quan; k?t qu? ki?m tra c?a c? quan H?i quan ?i v?i c?c th?ng tin li?n quan ?n i?u ki?n th?nh l?p, c?ng nh?n doanh nghi?p c?ng, kho, b?i; k?t qu? ki?m tra c?a c? quan H?i quan ?i v?i doanh nghi?p kinh doanh c?ng, kho, b?i trong trong vi?c th?c hi?n quy ?nh v? gi?m s?t h?i quan ?i v?i h?ng h?a xu?t kh?u, nh?p kh?u, qu? c?nh.4. T?n su?t, t?nh ch?t, m?c ? vi ph?m v? vi?c ch?p h?nh ph?p lu?t h?i quan, ph?p lu?t v? qu?n l? thu? v? ch?p h?nh ph?p lu?t thu?; ch?p h?nh ph?p lu?t b?u ch?nh, v?n t?i, th??ng m?i, ti?u chu?n o l??ng ch?t l??ng v? ph?p lu?t kh?c c? li?n quan ?n ho?t ?ng xu?t kh?u, nh?p kh?u, xu?t c?nh, nh?p c?nh, qu? c?nh.5. L?ch s? vi ph?m li?n quan ?n ch? h?ng h?a, ng??i g?i h?ng, ng??i nh?n h?ng.6. M?c ti?u, y?u c?u qu?n l? h?i quan trong t?ng th?i k?.7. D?u hi?u r?i ro, d?u hi?u vi ph?m ph?p lu?t h?i quan, ph?p lu?t qu?n l? thu? v? ph?p lu?t thu?.8. H?p t?c v?i c? quan h?i quan trong vi?c cung c?p th?ng tin doanh nghi?p. .8. S?a ?i, b? sung kho?n 9 i?u 17 nh? sau: 9. K?t qu? ?nh gi? tu?n th? ph?p lu?t, ph?n lo?i m?c ? r?i ro ?i v?i doanh nghi?p kinh doanh c?ng, kho, b?i; doanh nghi?p cung ?ng c?c d?ch v? cho ho?t ?ng xu?t kh?u, nh?p kh?u, xu?t c?nh, nh?p c?nh, qu? c?nh. Vi?c ?nh gi? tu?n th? ph?p lu?t, ph?n lo?i m?c ? r?i ro ?i v?i doanh nghi?p kinh doanh c?ng, kho, b?i ??c th?c hi?n theo quy ?nh t?i i?u 9, i?u 10, i?u 11, i?u 12, i?u 13, i?u 14 v? i?u 15 Th?ng t? n?y. .9. S?a ?i, b? sung kho?n 1, kho?n 3 i?u 18 nh? sau: 1. M?c ? r?i ro c?a ng??i khai h?i quan, doanh nghi?p kinh doanh c?ng, kho, b?i, ho?t ?ng xu?t kh?u, nh?p kh?u, xu?t c?nh, nh?p c?nh, qu? c?nh ??c h? th?ng t? ?ng ph?n lo?i ?nh k?, tr?n c? s? x? l? d? li?u, th?ng tin h?i quan theo c?c y?u t? quy ?nh t?i i?u 15 Ngh? ?nh s? 08/2015/N-CP, i?u 15 v? i?u 17 Th?ng t? n?y.3. Tr??ng h?p h? th?ng x? l? d? li?u i?n t? h?i quan ch?a t? ?ng i?u ch?nh v? ph?n lo?i m?c ? r?i ro, vi?c c?p nh?t k?t qu? ph?n lo?i m?c ? r?i ro ?i v?i ng??i khai h?i quan, doanh nghi?p kinh doanh c?ng, kho b?i, ho?t ?ng xu?t kh?u, nh?p kh?u, xu?t c?nh, nh?p c?nh, qu? c?nh ??c th?c hi?n th? c?ng b?i c?ng ch?c h?i quan. .10. S?a ?i, b? sung kho?n 4 i?u 19 nh? sau: 4. Ti?u ch? x?y d?ng Danh m?c h?ng h?a r?i ro t?i kho?n 2 i?u n?y ??c th?c hi?n theo quy ?nh t?i i?u 17 Th?ng t? n?y. .11. B? sung i?m m kho?n 1 i?u 20 nh? sau: m) Quy?t ?nh ph??ng th?c gi?m s?t vi?c ti?u h?y ph? li?u, ph? ph?m. .12. S?a ?i, b? sung i?m c.3 kho?n 1 i?u 22 nh? sau: c.3) Ki?m tra b?ng nghi?p v? ph?n t?ch, ki?m ?nh ? c?c ?n v? ki?m ?nh h?i quan, tr?m ki?m ?nh di ?ng h?i quan ho?c gi?m ?nh theo quy ?nh. .13. S?a ?i, b? sung i?u 26 nh? sau: i?u 26. Ph?n lo?i, quy?t ?nh ki?m tra h? s? ho?n thu?, kh?ng thu thu? ?i v?i h?ng h?a xu?t kh?u, nh?p kh?uCn c? c?c quy ?nh c?a ph?p lu?t qu?n l? thu?, ph?p lu?t thu? v? m?c ? r?i ro ?i v?i ho?t ?ng xu?t kh?u, nh?p kh?u, c? quan h?i quan ph?n lo?i h? s? ho?n thu?, kh?ng thu thu?, ?p d?ng bi?n ph?p qu?n l? v? th?ng b?o tr?n H? th?ng x? l? d? li?u i?n t? h?i quan nh? sau:1. R?i ro cao: Ki?m tra tr??c, ho?n thu? sau.2. R?i ro trung b?nh: Ho?n thu? tr??c, ki?m tra sau v? th?c hi?n ki?m tra trong th?i h?n quy ?nh t?i kho?n 1 i?u 77 Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019.3. R?i ro th?p: Ho?n thu? tr??c, ki?m tra sau v? th?c hi?n ki?m tra ng?u nhi?n trong th?i h?n quy ?nh t?i kho?n 1 i?u 77 Lu?t Qu?n l? thu? ng?y 13 th?ng 6 nm 2019. .14. B? sung i?u 31a nh? sau: i?u 31a. Quy?t ?nh ph??ng th?c gi?m s?t vi?c ti?u h?y ph? li?u, ph? ph?m trong ho?t ?ng qu?n l? h?ng h?a gia c?ng, s?n xu?t xu?t kh?u, h?ng h?a c?a doanh nghi?p ch? xu?tCn c? m?c ? r?i ro trong qu? tr?nh gi?m s?t vi?c ti?u h?y ph? li?u, ph? ph?m, c?c th?ng tin t?i vn b?n c?a ng??i khai h?i quan g?i v? ph??ng ?n s? h?y, ti?u h?y nguy?n li?u, v?t t?, m?y m?c, thi?t b?, ph? li?u, ph? ph?m v? c?c th?ng tin nghi?p v? t?i th?i i?m ra quy?t ?nh, c? quan h?i quan quy?t ?nh vi?c gi?m s?t v? th?ng b?o tr?n H? th?ng x? l? d? li?u i?n t? h?i quan nh? sau:1. R?i ro cao: Th?c hi?n gi?m s?t tr?c ti?p.2. R?i ro trung b?nh, th?p: Th?c hi?n gi?m s?t b?ng ph??ng ti?n, thi?t b? k? thu?t. .15. B? sung i?m d, i?m  kho?n 1 i?u 33 nh? sau: d) Danh s?ch doanh nghi?p tr?ng i?m v? tr? gi? h?i quan theo t?ng th?i k?;) T? ch?c th?c hi?n ch??ng tr?nh khuy?n kh?ch t? nguy?n tu?n th?; t? ch?c th?c hi?n trao ?i, cung c?p th?ng tin, h? tr? ng??i khai h?i quan n?ng cao m?c ? tu?n th? ph?p lu?t h?i quan, ph?p lu?t qu?n l? thu? v? ph?p lu?t thu?. .i?u 2. S?a ?i, b? sung, b?i b? m?t s? c?m t?, kho?n, Ph? l?c c?a Th?ng t? s? 81/2019/TT-BTC ng?y 15 th?ng 11 nm 2019 c?a B? tr??ng B? T?i ch?nh quy ?nh qu?n l? r?i ro trong ho?t ?ng nghi?p v? h?i quan1. S?a c?m t?  ph?p lu?t h?i quan t?i kho?n 8 i?u 3, kho?n 2 i?u 20, kho?n 2 i?u 21 th?nh c?m t?  ph?p lu?t h?i quan, ph?p lu?t qu?n l? thu? v? ph?p lu?t thu? ;2. B?i b? kho?n 3 i?u 9;3. S?a c?m t?  m?c ? r?i ro ?i v?i ph??ng ti?n v?n t?i xu?t c?nh, nh?p c?nh, qu? c?nh; ng??i xu?t c?nh, nh?p c?nh, qu? c?nh; h?nh l? c?a ng??i xu?t c?nh, nh?p c?nh, qu? c?nh t?i i?u 29 th?nh c?m t?  m?c ? r?i ro ?i v?i ho?t ?ng xu?t c?nh, nh?p c?nh, qu? c?nh c?a ph??ng ti?n v?n t?i, ng??i v? h?nh l? c?a ng??i xu?t c?nh, nh?p c?nh, qu? c?nh ;4. S?a c?m t?  m?c ? r?i ro h?ng h?a xu?t kh?u, nh?p kh?u t?i i?u 30 th?nh c?m t?  m?c ? r?i ro ?i v?i ho?t ?ng xu?t kh?u, nh?p kh?u ;5. S?a c?m t?  ph?p lu?t h?i quan, ph?p lu?t thu? t?i i?m 15 m?c D Ph? l?c I th?nh c?m t?  ph?p lu?t h?i quan, ph?p lu?t qu?n l? thu?, ph?p lu?t thu? ;6. S?a c?m t?  B? ti?u ch? ?nh gi? tu?n th? ph?p lu?t ?i v?i ng??i khai h?i quan tu?n th? t?i ti?u ? Ph? l?c II, Ph? l?c III, Ph? l?c IV, Ph? l?c V th?nh c?m t?  B? ti?u ch? ?nh gi? tu?n th? ph?p lu?t ?i v?i ng??i khai h?i quan, doanh nghi?p kinh doanh c?ng, kho, b?i tu?n th? ;7. S?a c?m t?  tham gia c?c ch??ng tr?nh th?a thu?n h?p t?c, quan h? ?i t?c (n?u c?) v?i c? quan h?i quan t?i ti?u ch? s? 7 ph?n II, ti?u ch? s? 7 ph?n III Ph? l?c II; c?m t?  tham gia c?c ch??ng tr?nh h?p t?c, quan h? ?i t?c t?i ti?u ch? s? 3 ph?n IV Ph? l?c II th?nh c?m t?  tham gia quan h? h?p t?c v?i c? quan h?i quan ;8. S?a ?i ph?n I v? Ph?n V Ph? l?c II, ph?n I v? Ph?n V Ph? l?c III, ph?n I v? Ph?n V ph? l?c IV, ph?n I v? Ph?n V Ph? l?c V, Ph? l?c VI th?nh ph?n I v? Ph?n V Ph? l?c II, ph?n I v? Ph?n V Ph? l?c III, ph?n I v? Ph?n V Ph? l?c IV, ph?n I v? Ph?n V Ph? l?c V, Ph? l?c VI Th?ng t? n?y.i?u 3. i?u kho?n thi h?nh1. Th?ng t? n?y c? hi?u l?c k? t? ng?y 15 th?ng 03 nm 2024. N?i dung quy ?nh t?i kho?n 4, kho?n 5, kho?n 6 i?u 1 Th?ng t? n?y c? hi?u l?c k? t? ng?y 15 th?ng 7 nm 2025.2. Th?ng t? n?y b?i b? i?u 24 Th?ng t? s? 39/2015/TT-BTC ng?y 25 th?ng 3 nm 2015 c?a B? tr??ng B? T?i ch?nh quy ?nh v? tr? gi? h?i quan ?i v?i h?ng h?a xu?t kh?u, nh?p kh?u v? kho?n 13 i?u 1 Th?ng t? s? 60/2019/TT-BTC ng?y 30 th?ng 8 nm 2019 c?a B? tr??ng B? T?i ch?nh s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 39/2015/TT-BTC ng?y 25 th?ng 3 nm 2015 c?a B? tr??ng B? T?i ch?nh.3. Trong qu? tr?nh th?c hi?n, tr??ng h?p c?c vn b?n li?n quan vi?n d?n t?i Th?ng t? n?y ??c s?a ?i, b? sung ho?c thay th? th? th?c hi?n theo vn b?n m?i ??c s?a ?i, b? sung ho?c thay th? ?.4. Tr??ng h?p ph?t sinh v??ng m?c, ? ngh? c?c t? ch?c, c? nh?n c? li?n quan k?p th?i ph?n ?nh v? B? T?i ch?nh (T?ng c?c H?i quan) ? ??c xem x?t, h??ng d?n gi?i quy?t./.??N?i nh?n: - Th? t??ng Ch?nh ph?; c?c Ph? Th? t??ng Ch?nh ph?; - VP TW ?ng v? c?c Ban c?a ?ng; - VP T?ng B? th?; - VP Qu?c h?i; - VP Ch? t?ch n??c; - H?i ?ng D?n t?c; - ?y ban Ph?p lu?t; - ?y ban T? ph?p; - ?y ban Kinh t?; - ?y ban T?i ch?nh - ng?n s?ch; - Vi?n ki?m s?t Nh?n d?n T?i cao; - T?a ?n Nh?n d?n T?i cao; - Ki?m to?n Nh? n??c; - C?c B?, c? quan ngang B?, c? quan thu?c Ch?nh ph?; - UBND t?nh, th?nh ph? tr?c thu?c TW; - Li?n o?n Th??ng m?i v? C?ng nghi?p Vi?t Nam; - C?c Ki?m tra vn b?n QPPL - B? T? ph?p; - C?c H?i quan c?c t?nh, th?nh ph?; - C?ng b?o; - C?ng TTT Ch?nh ph?; - C?ng TTT B? T?i ch?nh; - C?ng TTT T?ng c?c H?i quan; - C?c ?n v? thu?c B? T?i ch?nh; - C?c ?n v? thu?c T?ng c?c H?i quan; - L?u: VT, TCHQ (QLRR - 80b).KT. B? TR??NG TH? TR??NG Nguy?n ?c Chi?PH? L?C IIB? TI?U CH? ?NH GI? TU?N TH? PH?P LU?T ?I V?I NG??I KHAI H?I QUAN, DOANH NGHI?P KINH DOANH C?NG, KHO, B?I TU?N TH? M?C 2 (Ban h?nh k?m theo Th?ng t? s? 06/2024/TT-BTC ng?y 29 th?ng 01 nm 2024 c?a B? tr??ng B? T?i ch?nh)Ph?n I. TI?U CH? ?NH GI? DOANH NGHI?P XU?T KH?U, NH?P KH?U, QU? C?NH H?NG H?ASttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? M?c 1.2.Ti?u ch? s? 2.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p kh?ng b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p kh?ng b? x? ph?t v? c?c h?nh vi vi ph?m t?i i?m 2 M?c I Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?), M?c II Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi kh?ng ch?p h?nh y?u c?u c?a c? quan h?i quan trong th?c hi?n th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan, ki?m tra sau th?ng quan, thanh tra), M?c III Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 1% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c IV Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Doanh nghi?p ch?a t?ng n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t qu? th?i h?n 90 ng?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.6.Ti?u ch? s? 6.Doanh nghi?p kh?ng n?m trong danh s?ch c?c doanh nghi?p kh?ng c? ho?t ?ng t?i ?a ch? tr? s? ng k? theo k?t qu? ki?m tra, x?c minh c?a c? quan H?i quan ho?c c? quan nh? n??c c? th?m quy?n th?ng b?o cho c? quan H?i quan, trong th?i gian 365 ng?y tr? v? tr??c t?nh t? th?i i?m ?nh gi?.7.Ti?u ch? s? 7.T?i th?i i?m ?nh gi?, doanh nghi?p c? tham gia quan h? h?p t?c v?i c? quan h?i quan.8.Ti?u ch? s? 8.T?i th?i i?m ?nh gi?, doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? th?p, kh?ng tu?n th?, theo k?t qu? ?nh gi? c?a C? quan Thu? cung c?p cho c? quan H?i quan.9.Ti?u ch? s? 9.Doanh nghi?p c? th?i gian ho?t ?ng xu?t kh?u, nh?p kh?u, qu? c?nh h?ng h?a tr?n 365 ng?y, ?ng th?i c? tr?n 100 t? khai xu?t kh?u, nh?p kh?u, qu? c?nh h?ng h?a ? ??c th?ng quan trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, ho?c c? tr?n 50 t? khai xu?t kh?u, nh?p kh?u, qu? c?nh h?ng h?a ? ??c th?ng quan trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi? v?i t?ng kim ng?ch XNK tr?n 10 tri?u ? la M?.?Ph?n V. TI?U CH? ?NH GI? DOANH NGHI?P KINH DOANH C?NG, KHO B?ISttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? M?c 1.2.Ti?u ch? s? 2.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p kh?ng b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p kh?ng b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a Chi c?c tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p kh?ng b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Doanh nghi?p kh?ng b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.6.Ti?u ch? s? 6.T?i th?i i?m ?nh gi?, doanh nghi?p c? tham gia quan h? h?p t?c v?i c? quan h?i quan.7.Ti?u ch? s? 7.Trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, doanh nghi?p kh?ng c? ph?t sinh th?ng tin ch?a ?p ?ng v? m?t trong c?c ti?u ch? sau: C?p nh?t th?ng tin h?ng h?a, th?ng tin sai kh?c theo quy ?nh v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin thay ?i nguy?n tr?ng h?ng h?a v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin h?ng h?a ?a v?o, l?u tr?, ?a ra theo quy ?nh v? g?i ?n H? th?ng x? l? d? li?u i?n t? h?i quan8.Ti?u ch? s? 8.Doanh nghi?p c? th?i gian ho?t ?ng tr?n 365 ng?y.?PH? L?C IIIB? TI?U CH? ?NH GI? TU?N TH? PH?P LU?T ?I V?I NG??I KHAI H?I QUAN, DOANH NGHI?P KINH DOANH C?NG, KHO, B?I TU?N TH? M?C 3 (Ban h?nh k?m theo Th?ng t? s? 06/2024/TT-BTC ng?y 29 th?ng 01 nm 2024 c?a B? tr??ng B? T?i ch?nh)?Ph?n I. TI?U CH? ?NH GI? DOANH NGHI?P XU?T KH?U, NH?P KH?U, QU? C?NH H?NG H?ASttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? M?c 1, M?c 2.2.Ti?u ch? s? 2.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p kh?ng b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p kh?ng b? x? ph?t v? c?c h?nh vi vi ph?m t?i i?m 2 M?c I Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?), M?c II Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi kh?ng ch?p h?nh y?u c?u c?a c? quan h?i quan trong th?c hi?n th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan, ki?m tra sau th?ng quan, thanh tra) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 1% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c III Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 2% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c IV Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.6.Ti?u ch? s? 6.Doanh nghi?p kh?ng c?n n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t qu? th?i h?n 90 ng?y t?i th?i i?m ?nh gi?.7.Ti?u ch? s? 7.Doanh nghi?p c? th?i gian ho?t ?ng xu?t kh?u, nh?p kh?u, qu? c?nh h?ng h?a tr?n 365 ng?y, ?ng th?i c? tr?n 50 t? khai xu?t kh?u, nh?p kh?u, qu? c?nh h?ng h?a ? ??c th?ng quan trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, ho?c c? tr?n 25 t? khai xu?t kh?u, nh?p kh?u, qu? c?nh h?ng h?a ? ??c th?ng quan trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi? v?i t?ng kim ng?ch XNK tr?n 500 ngh?n ? la M?.?Ph?n V. TI?U CH? ?NH GI? DOANH NGHI?P KINH DOANH C?NG, KHO B?ISttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? M?c 1, M?c 2.2.Ti?u ch? s? 2.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p kh?ng b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p kh?ng b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a Chi c?c tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p kh?ng b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 01 l?n v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.6.Ti?u ch? s? 6.Trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, doanh nghi?p kh?ng c? ph?t sinh qu? 01 l?n th?ng tin ch?a ?p ?ng v? m?t trong c?c ti?u ch? sau: C?p nh?t th?ng tin h?ng h?a, th?ng tin sai kh?c theo quy ?nh v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin thay ?i nguy?n tr?ng h?ng h?a v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin h?ng h?a ?a v?o, l?u tr?, ?a ra theo quy ?nh v? g?i ?n H? th?ng x? l? d? li?u i?n t? h?i quan.?PH? L?C IVB? TI?U CH? ?NH GI? TU?N TH? PH?P LU?T ?I V?I NG??I KHAI H?I QUAN, DOANH NGHI?P KINH DOANH C?NG, KHO, B?I TU?N TH? M?C 4 (Ban h?nh k?m theo Th?ng t? s? 06/2024/TT-BTC ng?y 29 th?ng 01 nm 2024 c?a B? tr??ng B? T?i ch?nh)Ph?n I. TI?U CH? ?NH GI? DOANH NGHI?P XU?T KH?U, NH?P KH?U, QU? C?NH H?NG H?ASttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? M?c 1, M?c 2, M?c 3.2.Ti?u ch? s? 2.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p kh?ng b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p kh?ng b? x? ph?t v? c?c h?nh vi vi ph?m t?i i?m 2 M?c I Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?), M?c II Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi kh?ng ch?p h?nh y?u c?u c?a c? quan h?i quan trong th?c hi?n th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan, ki?m tra sau th?ng quan, thanh tra) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 2% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c III Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 3% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c IV Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, lo?i tr? c?c h?nh vi vi ph?m quy ?nh v? khai h?i quan quy ?nh t?i i?m b, i?m c Kho?n 1, Kho?n 6 i?u 8, Kho?n 2, i?m d Kho?n 3 i?u 9, i?m b Kho?n 1 i?u 11 Ngh? ?nh s? 128/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh x? ph?t vi ph?m h?nh ch?nh trong l)nh v?c h?i quan6.Ti?u ch? s? 6.Doanh nghi?p kh?ng c?n n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t qu? th?i h?n 90 ng?y t?i th?i i?m ?nh gi?.??Ph?n V. TI?U CH? ?NH GI? DOANH NGHI?P KINH DOANH C?NG, KHO, B?ISttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p kh?ng n?m trong danh s?ch doanh nghi?p tu?n th? M?c 1, M?c 2, M?c 32.Ti?u ch? s? 2.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p kh?ng b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p kh?ng b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a Chi c?c tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 01 l?n v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Doanh nghi?p c? t?ng s? l?n b? x? ph?t kh?ng v??t qu? 02 l?n v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.6.Ti?u ch? s? 6.Trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, doanh nghi?p kh?ng c? ph?t sinh qu? 02 l?n th?ng tin ch?a ?p ?ng v? m?t trong c?c ti?u ch? sau: C?p nh?t th?ng tin h?ng h?a, th?ng tin sai kh?c theo quy ?nh v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin thay ?i nguy?n tr?ng h?ng h?a v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin h?ng h?a ?a v?o, l?u tr?, ?a ra theo quy ?nh v? g?i ?n H? th?ng x? l? d? li?u i?n t? h?i quan.?PH? L?C VB? TI?U CH? ?NH GI? TU?N TH? PH?P LU?T ?I V?I NG??I KHAI H?I QUAN, DOANH NGHI?P KINH DOANH C?NG, KHO, B?I TU?N TH? M?C 5 (Ban h?nh k?m theo Th?ng t? s? 06/2024/TT-BTC ng?y 29 th?ng 01 nm 2024 c?a B? tr??ng B? T?i ch?nh)Ph?n I. TI?U CH? ?NH GI? DOANH NGHI?P XU?T KH?U, NH?P KH?U, QU? C?NH H?NG H?ASttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.2.Ti?u ch? s? 2.Doanh nghi?p b? x? ph?t v? c?c h?nh vi vi ph?m t?i i?m 2 M?c I Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?), M?c II Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? h?nh vi kh?ng ch?p h?nh y?u c?u c?a c? quan h?i quan trong th?c hi?n th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan, ki?m tra sau th?ng quan, thanh tra) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p c? t?ng s? l?n b? x? ph?t v??t qu? 2% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c III Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p c? t?ng s? l?n b? x? ph?t v??t qu? 3% tr?n t?ng s? t? khai ? th?ng quan c?a doanh nghi?p v? c?c h?nh vi vi ph?m t?i M?c IV Ph? l?c VI (Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh v? c?c h?nh vi vi ph?m b? x? ph?t v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, lo?i tr? c?c h?nh vi vi ph?m quy ?nh v? khai h?i quan quy ?nh t?i i?m b, i?m c Kho?n 1, Kho?n 6 i?u 8, Kho?n 2, i?m d Kho?n 3 i?u 9, i?m b Kho?n 1 i?u 11 Ngh? ?nh s? 128/2020/N-CP ng?y 19 th?ng 10 nm 2020 c?a Ch?nh ph? quy ?nh x? ph?t vi ph?m h?nh ch?nh trong l)nh v?c H?i quan.5.Ti?u ch? s? 5.Doanh nghi?p c?n n? ti?n thu?, ti?n ch?m n?p, ti?n ph?t qu? th?i h?n 90 ng?y t?i th?i i?m ?nh gi?.?Ph?n V. TI?U CH? ?NH GI? DOANH NGHI?P KINH DOANH C?NG, KHO, B?ISttTi?u ch?Ti?u ch?1221.Ti?u ch? s? 1.Doanh nghi?p, Ch? doanh nghi?p, Ch? t?ch h?i ?ng qu?n tr?, T?ng Gi?m ?c, Gi?m ?c, Ng??i ?i di?n theo ph?p lu?t c?a doanh nghi?p b? x? l? v? c?c h?nh vi vi ph?m quy ?nh t?i i?m 1 M?c I Ph? l?c VI (Nh?m h?nh vi b? kh?i t?, ? ngh? kh?i t? v? h?nh vi bu?n l?u, v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i, s?n xu?t, bu?n b?n h?ng c?m, gian l?n th??ng m?i, tr?n thu?, gian l?n thu?) ban h?nh k?m theo Th?ng t? n?y, trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.2.Ti?u ch? s? 2.Doanh nghi?p b? x? ph?t vi ph?m v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a Chi c?c tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.3.Ti?u ch? s? 3.Doanh nghi?p c? t?ng s? l?n b? x? ph?t v??t qu? 01 l?n v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.4.Ti?u ch? s? 4.Doanh nghi?p c? t?ng s? l?n b? x? ph?t v??t qu? 02 l?n v? c?c h?nh vi vi ph?m t?i M?c VIII Ph? l?c VI (Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan) ban h?nh k?m theo Th?ng t? n?y, v?i t?ng s? ti?n trong m?t l?n x? ph?t thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan v? c?c ch?c danh t??ng ??ng trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?.5.Ti?u ch? s? 5.Trong th?i gian 365 ng?y li?n ti?p tr? v? tr??c t?nh t? ng?y ?nh gi?, doanh nghi?p c? ph?t sinh v??t qu? 02 l?n th?ng tin ch?a ?p ?ng v? m?t trong c?c ti?u ch? sau: C?p nh?t th?ng tin h?ng h?a, th?ng tin sai kh?c theo quy ?nh v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin thay ?i nguy?n tr?ng h?ng h?a v? g?i ?n h? th?ng d? li?u i?n t? h?i quan; C?p nh?t th?ng tin h?ng h?a ?a v?o, l?u tr?, ?a ra theo quy ?nh v? g?i ?n H? th?ng x? l? d? li?u i?n t? h?i quan th?ng tin h?ng h?a ?a v?o, l?u tr?, ?a ra theo quy ?nh.?PH? L?C VIDANH M?C H?NH VI VI PH?M ?P D?NG TRONG ?NH GI? TU?N TH? ?I V?I NG??I KHAI H?I QUAN (Ban h?nh k?m theo Th?ng t? s? 06/2024/TT-BTC ng?y 29 th?ng 01 nm 2024 c?a B? tr??ng B? T?i ch?nh)I. Nh?m h?nh vi bu?n l?u; v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i; s?n xu?t, bu?n b?n, t?ng tr?, v?n chuy?n h?ng c?m; s?n xu?t, bu?n b?n h?ng gi?; vi ph?m quy?n s? h?u c?ng nghi?p; ?a ch?t th?i v?o l?nh th? Vi?t Nam; vi ph?m quy ?nh v? b?o v? ?ng v?t nguy c?p, qu?, hi?m; s?n xu?t, t?ng tr?, v?n chuy?n, mua b?n, s?n xu?t v? s? d?ng tr?i ph?p ch?t ma t?y; vi ph?m quy ?nh v? qu?n l? ch?t ma t?y, ti?n ch?t, thu?c g?y nghi?n, thu?c h??ng th?n; ch? t?o, t?ng tr?, v?n chuy?n, s? d?ng mua b?n tr?i ph?p ho?c chi?m o?t s?ng sn, vi kh? th? s?, vi kh? th? thao ho?c c?ng c? h? tr?; r?a ti?n; l?m gi? con d?u, t?i li?u c?a c? quan, t? ch?c; t?i s? d?ng con d?u ho?c t?i li?u gi? c?a c? quan, t? ch?c; gian l?n th??ng m?i; tr?n thu?, gian l?n thu?:1. Nh?m h?nh vi b? kh?i t?, b? ? ngh? kh?i t? ?i v?i c?c t?i danh ??c quy ?nh t?i B? lu?t H?nh s? nm 2015 ??c s?a ?i b? sung nm 2017:a) T?i bu?n l?u;b) T?i v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i;c) T?i s?n xu?t, bu?n b?n h?ng c?m;d) T?i t?ng tr?, v?n chuy?n h?ng c?m;e) T?i s?n xu?t, bu?n b?n h?ng gi?;f) T?i s?n xu?t, bu?n b?n h?ng gi? l? l??ng th?c, th?c ph?m, ph? gia th?c ph?m;g) T?i s?n xu?t, bu?n b?n h?ng gi? l? thu?c ch?a b?nh, thu?c ph?ng b?nh;h) T?i tr?n thu?;i) T?i x?m ph?m quy?n s? h?u c?ng nghi?p;j) T?i ?a ch?t th?i v?o l?nh th? Vi?t Nam;k) T?i vi ph?m quy ?nh v? b?o v? ?ng v?t nguy c?p, qu?, hi?m;l) T?i t?ng tr?, v?n chuy?n, mua b?n ho?c chi?m o?t ti?n ch?t d?ng v?o vi?c s?n xu?t tr?i ph?p ch?t ma t?y; m) T?i s?n xu?t, t?ng tr?, v?n chuy?n ho?c mua b?n ph??ng ti?n, d?ng c? v?o vi?c s?n xu?t ho?c s? d?ng tr?i ph?p ch?t ma t?y;n) T?i vi ph?m quy ?nh v? qu?n l? ch?t ma t?y, ti?n ch?t, thu?c g?y nghi?n, thu?c h??ng th?n;o) T?i ch? t?o, t?ng tr?, v?n chuy?n, s? d?ng, mua b?n tr?i ph?p ho?c chi?m o?t v?t li?u n?;p) T?i ch? t?o, t?ng tr?, v?n chuy?n, s? d?ng mua b?n tr?i ph?p ho?c chi?m o?t s?ng sn, vi kh? th? s?, vi kh? th? thao ho?c c?ng c? h? tr?;q) T?i r?a ti?n;r) T?i l?m gi? con d?u, t?i li?u c?a c? quan, t? ch?c; t?i s? d?ng con d?u ho?c t?i li?u gi? c?a c? quan, t? ch?c;2. Nh?m h?nh vi b? x? ph?t vi ph?m h?nh ch?nh:a) H?nh vi ?nh tr?o h?ng h?a ? ki?m tra h?i quan v?i h?ng h?a ch?a ki?m tra h?i quan;b) H?nh vi kh?ng b?o ?m nguy?n tr?ng ni?m phong h?i quan, kh?ng b?o ?m nguy?n tr?ng ni?m phong c?a h?ng v?n chuy?n ?i v?i tr??ng h?p kh?ng ph?i ni?m phong h?i quan theo quy ?nh trong qu? tr?nh v?n chuy?n h?ng h?a ang ch?u s? gi?m s?t h?i quan, s? d?ng ni?m phong h?i quan gi? m?o ho?c ni?m phong c?a h?ng v?n chuy?n gi? m?o;c) H?nh vi s? d?ng ch?ng t?, t?i li?u gi? m?o; s? d?ng ch?ng t?, t?i li?u kh?ng h?p ph?p ? khai, n?p, xu?t tr?nh cho c? quan h?i quan m? kh?ng b? truy c?u tr?ch nhi?m h?nh s?;d) H?nh vi s? d?ng b?t h?p ph?p t?i kho?n ng nh?p, ch? k? s? ??c c?p cho t? ch?c, c? nh?n kh?c ? th?c hi?n th? t?c h?i quan;) H?nh vi truy c?p tr?i ph?p, l?m sai l?ch, ph? h?y h? th?ng th?ng tin h?i quan;e) H?nh vi ch?a ch?p, mua b?n, v?n chuy?n h?ng h?a, ti?n t? v?ng, kim lo?i qu? kh?c, ? qu? qua bi?n gi?i m? kh?ng ph?i l? t?i ph?m;g) H?nh vi t? ? thay ?i bao b?, nh?n h?ng h?a ang ch?u s? gi?m s?t h?i quan;h) H?nh vi ti?u th? h?ng h?a ang ch?u s? gi?m s?t h?i quan; H?nh vi ti?u th? h?ng h?a ??c ?a v? b?o qu?n ch? ho?n th?nh vi?c th?ng quan theo quy ?nh;i) H?nh vi ti?u th? ph??ng ti?n v?n t?i ng k? l?u h?nh l?i n??c ngo?i t?m nh?p c?nh v?o Vi?t Nam;j) H?nh vi ch?a ch?p, mua, b?n, v?n chuy?n h?ng h?a ti?n t? v?ng, kim lo?i qu? kh?c, ? qu? qua bi?n gi?i m? tang v?t vi ph?m c? tr? gi? t? 50 tri?u ?ng tr? l?n m? kh?ng b? truy c?u tr?ch nhi?m h?nh s?;k) H?nh vi t?u t?n, ti?u h?y ho?c v?t b? h?ng h?a ? tr?n tr?nh s? ki?m tra, gi?m s?t, ki?m so?t H?i quan;l) H?nh vi tr?n thu?, gian l?n thu?;m) H?nh vi vi ph?m v? h?n ng?ch, gi?y ph?p xu?t kh?u, gi?y ph?p nh?p kh?u h?ng h?a: H?nh vi xu?t kh?u, nh?p kh?u h?ng h?a theo quy ?nh ph?i c? h?n ng?ch, gi?y ph?p xu?t kh?u, gi?y ph?p nh?p kh?u nh?ng kh?ng c? h?n ng?ch, gi?y ph?p xu?t kh?u, gi?y ph?p nh?p kh?u h?ng h?a, trong tr??ng h?p h?ng h?a vi ph?m c? gi? tr? t? 100.000.000 ?ng tr? l?n m? kh?ng b? truy c?u tr?ch nhi?m h?nh s?;n) H?nh vi vi ph?m v? t?m nh?p t?i xu?t, t?m xu?t t?i nh?p h?ng h?a: H?nh vi kinh doanh t?m nh?p t?i xu?t, t?m xu?t t?i nh?p nh?ng m?t h?ng quy ?nh ph?i c? gi?y ph?p c?a c? quan qu?n l? nh? n??c c? th?m quy?n m? kh?ng c? gi?y ph?p theo quy ?nh;o) H?nh vi ?t gia c?ng h?ng h?a ho?c nh?n gia c?ng h?ng h?a v?i th??ng nh?n n??c ngo?i lo?i h?ng h?a xu?t kh?u, nh?p kh?u ph?i c? gi?y ph?p m? kh?ng ??c s? ch?p thu?n c?a c? quan qu?n l? nh? n??c c? th?m quy?n theo quy ?nh;p) C?c vi ph?m trong l)nh v?c h?i quan; c?c vi ph?m thu?c l)nh v?c kh?c do c? quan h?i quan x? ph?t, v?i s? ti?n x? ph?t tr?n 50 tri?u ?ng t?nh trung b?nh tr?n m?i t? khai vi ph?m trong m?t l?n x? ph?t, kh?ng thu?c c?c tr??ng h?p n?u t?i M?c II Danh m?c n?y.II. Nh?m h?nh vi kh?ng ch?p h?nh y?u c?u c?a c? quan h?i quan trong th?c hi?n th? t?c h?i quan, ki?m tra, gi?m s?t, ki?m so?t h?i quan, ki?m tra sau th?ng quan, thanh tra1. Kh?ng b? tr? ng??i, ph??ng ti?n ? th?c hi?n c?c y?u c?u c?a c? quan h?i quan v? ki?m tra th?c t? h?ng h?a, ph??ng ti?n v?n t?i.2. Kh?ng ch?p h?nh quy?t ?nh ki?m tra, thanh tra c?a c? quan h?i quan.3. Kh?ng xu?t tr?nh h?ng h?a ang ch?u s? gi?m s?t h?i quan, h?ng h?a c?n ang l?u gi? l? ?i t??ng ki?m tra sau th?ng quan ? c? quan h?i quan ki?m tra theo quy ?nh c?a ph?p lu?t h?i quan.4. Kh?ng ch?p h?nh l?nh d?ng, kh?m x?t ph??ng ti?n v?n t?i theo quy ?nh;5. Kh?ng cung c?p s? ? h?m h?ng, ch? d?n, m? n?i nghi v?n c?t gi? h?ng h?a tr?n ph??ng ti?n v?n t?i ? th?c hi?n quy?t ?nh kh?m h?nh ch?nh.6. Kh?ng cung c?p h? s?, ch?ng t?, t?i li?u, d? li?u i?n t? li?n quan ?n h?ng h?a xu?t kh?u, nh?p kh?u, ph??ng ti?n v?n t?i xu?t c?nh, nh?p c?nh cho c? quan h?i quan theo quy ?nh c?a ph?p lu?t.7. B?c d? h?ng h?a kh?ng ?ng c?ng ?ch ghi trong b?n l??c khai h?ng h?a, v?n t?i ?n;8. X?p d?, chuy?n t?i, sang m?n, sang toa, c?t toa h?ng h?a xu?t kh?u, nh?p kh?u, qu? c?nh tr?n ph??ng ti?n v?n t?i ang ch?u s? ki?m tra, gi?m s?t h?i quan m? kh?ng c? s? ?ng ? c?a c? quan h?i quan.III. Nh?m h?nh vi vi ph?m b? x? ph?t v?i s? ti?n v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ngC?c h?nh vi vi ph?m trong l)nh v?c h?i quan; c?c h?nh vi vi ph?m thu?c l)nh v?c kh?c do c? quan h?i quan x? ph?t, v?i s? ti?n v??t th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng trong m?t l?n x? ph?t kh?ng thu?c c?c tr??ng h?p n?u t?i c?c M?c I, M?c II n?u tr?n.IV. Nh?m h?nh vi vi ph?m b? x? ph?t v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ngC?c h?nh vi vi ph?m trong l)nh v?c h?i quan; c?c h?nh vi vi ph?m thu?c l)nh v?c kh?c do c? quan h?i quan x? ph?t, v?i s? ti?n thu?c th?m quy?n c?a ?i tr??ng thu?c Chi c?c H?i quan, ?i tr??ng thu?c Chi c?c Ki?m tra sau th?ng quan v? c?c ch?c danh t??ng ??ng trong m?t l?n x? ph?t kh?ng thu?c c?c tr??ng h?p n?u t?i c?c M?c I, M?c II, M?c III n?u tr?n.V. Nh?m h?nh vi vi ph?m trong l)nh v?c ho?t ?ng ?i l? l?m th? t?c h?i quan theo Th?ng t? s? 12/2015/TT-BTC ng?y 30/1/2015 c?a B? tr??ng B? T?i ch?nh quy ?nh chi ti?t th? t?c c?p ch?ng ch? nghi?p v? khai h?i quan; c?p v? thu h?i m? s? nh?n vi?n ?i l? l?m th? t?c h?i quan; tr?nh t?, th? t?c c?ng nh?n v? ho?t ?ng ?i l? l?m th? t?c h?i quan v? Th?ng t? s? 22/2019/TT-BTC ng?y 16/4/2019 s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 12/2015/TT-BTC1. H?nh vi kh?ng th?c hi?n ch? ? b?o c?o t?nh h?nh ho?t ?ng ?i l? l?m th? t?c h?i quan theo M?u s? 10 ban h?nh k?m theo Th?ng t? s? 22/2019/TT-BTC ng?y 16/4/2019 (sau ?y vi?t t?t l? b?o c?o) ho?c th?c hi?n ch? ? b?o c?o kh?ng ?ng, kh?ng ? v? n?i dung ho?c kh?ng ?ng th?i h?n v?i c? quan h?i quan trong 02 l?n li?n ti?p.2. H?nh vi kh?ng th?ng b?o cho c? quan h?i quan trong c?c tr??ng h?p:a) Nh?n vi?n ?i l? l?m th? t?c h?i quan b? x? l? h?nh vi vi ph?m c?c quy ?nh c?a ph?p lu?t ?n m?c truy c?u tr?ch nhi?m h?nh s?;b) Nh?n vi?n ?i l? l?m th? t?c h?i quan b? x? l? ?i v?i h?nh vi bu?n l?u; v?n chuy?n tr?i ph?p h?ng h?a, ti?n t? qua bi?n gi?i; s?n xu?t, bu?n b?n h?ng c?m, tr?n thu? ho?c h?i l? c?n b?, c?ng ch?c h?i quan trong qu? tr?nh l?m th? t?c h?i quan;c) Nh?n vi?n ?i l? l?m th? t?c h?i quan cho ng??i kh?c s? d?ng m? s? c?a m?nh ho?c s? d?ng m? s? c?a ng??i kh?c ho?c s? d?ng m? s? kh?ng ph?i do T?ng c?c tr??ng T?ng c?c H?i quan c?p ? l?m th? t?c h?i quan; ho?c cho ng??i kh?c s? d?ng h? s? c?a m?nh ? th?c hi?n th? t?c c?ng nh?n ?i l? l?m th? t?c h?i quan ho?c c?p m? nh?n vi?n ?i l? l?m th? t?c h?i quan;d) Nh?n vi?n ?i l? l?m th? t?c h?i quan chuy?n l?m vi?c kh?c ho?c chuy?n sang l?m vi?c cho ?i l? l?m th? t?c h?i quan kh?c ho?c ch?m d?t h?p ?ng lao ?ng; Nh?n vi?n ?i l? l?m th? t?c h?i quan khi chuy?n sang l?m vi?c cho ?i l? l?m th? t?c h?i quan kh?c th? ph?i th?c hi?n c?p m? s? m?i theo quy ?nh t?i Th?ng t? n?y;e) ?i l? l?m th? t?c h?i quan b? ch?m d?t ho?t ?ng;g) Nh?n vi?n ?i l? l?m th? t?c h?i quan s? d?ng m? s? ? h?t th?i h?n hi?u l?c ? l?m th? t?c h?i quan.VI. Nh?m h?nh vi vi ph?m trong l)nh v?c b?u ch?nh ?p d?ng ?nh gi? tu?n th? ?i v?i ng??i khai h?i quan l? doanh nghi?p cung ?ng d?ch v? b?u ch?nh qu?c t?, doanh nghi?p cung ?ng chuy?n ph?t nhanh qu?c t? theo i?u 9 i?u 10 Ngh? ?nh s? 15/2020/N-CP ng?y 03/02/2020 c?a Ch?nh ph? quy ?nh x? ph?t h?nh ch?nh trong l)nh v?c b?u ch?nh, vi?n th?ng, t?n s? v? tuy?n i?n, c?ng ngh? th?ng tin v? giao d?ch i?n t? v? kho?n 10 i?u 1 Ngh? ?nh s? 14/2022/N-CP ng?y 27/01/2022 c?a Ch?nh ph? s?a ?i, b? sung m?t s? i?u c?a ngh? ?nh s? 15/2020/N-CP ng?y 03 th?ng 02 nm 2020 c?a ch?nh ph? quy ?nh x? ph?t vi ph?m h?nh ch?nh trong l)nh v?c b?u ch?nh, vi?n th?ng, t?n s? v? tuy?n i?n, c?ng ngh? th?ng tin v? giao d?ch i?n t? v? ngh? ?nh s? 119/2020/N-CP ng?y 07 th?ng 10 nm 2020 c?a ch?nh ph? quy ?nh x? ph?t vi ph?m h?nh ch?nh trong ho?t ?ng b?o ch?, ho?t ?ng xu?t b?n.1. C?c h?nh vi vi ph?m c?c quy ?nh v? v?t ph?m, h?ng h?a kh?ng ??c g?i, ch?p nh?n, v?n chuy?n qua m?ng b?u ch?nh.2. C?c h?nh vi vi ph?m c?c quy ?nh v? b?o ?m an to?n, an ninh trong cung ?ng v? s? d?ng d?ch v? b?u ch?nh.VII. Nh?m h?nh vi vi ph?m c?a ng??i khai h?i quan l? ch? ph??ng ti?n, ng??i ??c ch? ph??ng ti?n xu?t nh?p c?nh ?y quy?n.1. X?p d?, chuy?n t?i, sang m?n, sang toa, c?t toa h?ng h?a xu?t kh?u, nh?p kh?u, qu? c?nh tr?n ph??ng ti?n v?n t?i ang ch?u s? ki?m tra, gi?m s?t h?i quan m? kh?ng ??c s? ?ng ? c?a c? quan h?i quan.2. Kh?ng cung c?p ho?c cung c?p kh?ng ?y ?, ?ng th?i h?n h? s?, ch?ng t?, t?i li?u, d? li?u i?n t? li?n quan ?n ph??ng ti?n v?n t?i xu?t c?nh, nh?p c?nh khi c? quan h?i quan y?u c?u theo quy ?nh c?a ph?p lu?t.3. ?a ph??ng ti?n v?n t?i qua l?i bi?n gi?i qu?c gia tr?n ?t li?n kh?ng ?ng tuy?n ??ng, kh?ng ?ng c?a kh?u quy ?nh, kh?ng l?m th? t?c h?i quan theo quy ?nh.4. Xu?t c?nh, nh?p c?nh, qu? c?nh ph??ng ti?n v?n t?i kh?ng ?ng n?i dung gi?y ph?p c?a c? quan c? th?m quy?n.5. Kh?ng t?i xu?t, t?i nh?p ph??ng ti?n v?n t?i ?ng th?i h?n quy ?nh.VIII. Nh?m h?nh vi vi ph?m quy ?nh v? qu?n l? kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?; vi ph?m quy ?nh v? qu?n l? h?ng h?a xu?t kh?u, nh?p kh?u t?i c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan1. ?a h?ng h?a, m?y m?c, thi?t b? t? n?i ?a v?o kho ngo?i quan ? ph?c v? cho c?c ho?t ?ng ?ng g?i, ph?n lo?i, b?o d??ng m? kh?ng th?ng b?o v?i c? quan h?i quan.2. Th?c hi?n c?c d?ch v? gia c?, chia g?i, ?ng g?i bao b?; ?ng gh?p h?ng h?a, ph?n lo?i ph?m c?p h?ng h?a, b?o d??ng h?ng h?a v? l?y m?u h?ng h?a trong kho ngo?i quan m? kh?ng th?ng b?o ? c? quan h?i quan theo d?i, gi?m s?t;3. Chuy?n quy?n s? h?u h?ng h?a g?i kho ngo?i quan m? kh?ng th?ng b?o ? c? quan h?i quan qu?n l?, theo d?i.4. Kh?ng ?a h?ng h?a, nguy?n li?u, v?t t? ra kh?i kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l?, c?a h?ng mi?n thu?, kho c?a doanh nghi?p b?n h?ng mi?n thu? khi qu? th?i h?n l?u gi? theo quy ?nh.5. Di chuy?n h?ng h?a t? kho ngo?i quan n?y sang kho ngo?i quan kh?c khi ch?a c? vn b?n ?ng ? c?a ng??i c? th?m quy?n c?a c? quan h?i quan n?i qu?n l? kho ngo?i quan.6. M? r?ng, thu h?p, di chuy?n ?a i?m c?a h?ng mi?n thu?, kho ngo?i quan, kho h?ng kh?ng k?o d?i, ?a i?m thu gom h?ng l?, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan kh?ng ??c ph?p c?a c? quan h?i quan.7. Th?c hi?n c?c d?ch v? kh?ng ??c ph?p trong kho ngo?i quan, ?a i?m thu gom h?ng l?.8. Kh?ng th?c hi?n ch? ? b?o c?o ?i v?i kho ngo?i quan, kho b?o thu?, ?a i?m thu gom h?ng l? ?ng th?i h?n quy ?nh.9. ?a v?o kho ngo?i quan h?ng h?a thu?c di?n kh?ng ??c g?i kho ngo?i quan theo quy ?nh c?a ph?p lu?t.10. T?u t?n h?ng h?a l?u gi? trong kho ngo?i quan.11. Ti?u h?y h?ng h?a l?u gi? trong kho ngo?i quan, kho b?o thu? kh?ng ?ng quy ?nh ph?p lu?t.12. Kh?ng th?ng b?o ?ng th?i h?n t?nh h?nh h?ng h?a t?n ?ng t?i c?ng, kho, b?i thu?c ?a b?n ho?t ?ng h?i quan.13. Kh?ng s?p x?p h?ng h?a trong khu v?c c?ng, kho, b?i theo y?u c?u gi?m s?t, qu?n l? c?a c? quan h?i quan.14. Kh?ng th?c hi?n ?y ? ch? ? qu?n l?, th?ng k?, l?u gi? ch?ng t?, s? s?ch, s? li?u h?ng h?a ?a v?o l?u gi?, ?a ra kh?i khu v?c c?ng, kho, b?i theo quy ?nh c?a ph?p lu?t v? xu?t tr?nh, cung c?p cho c? quan h?i quan khi c? y?u c?u.15. Kh?ng th?c hi?n vi?c cung c?p th?ng tin v? ph?i h?p v?i c? quan h?i quan trong vi?c theo d?i, ki?m tra, gi?m s?t h?ng h?a ra, v?o, l?u gi? t?i khu v?c c?ng, kho, b?i, ?a i?m l?m th? t?c h?i quan, t?p k?t, ki?m tra, gi?m s?t h?i quan.16. Cho ph?p ?a h?ng h?a ra kh?i khu v?c c?ng, kho, b?i khi ch?a nh?n ??c th?ng tin h?ng h?a ? i?u ki?n qua khu v?c gi?m s?t ho?c ? nh?n ??c th?ng tin t?m d?ng ?a h?ng h?a qua khu v?c gi?m s?t h?i quan.(*??4 : < L N ? ?   h j 68`b??tv??$? ?H??$?  ? ?,?,?,J-?677?7dE?EI?I?NOPdP?PbQ?R?R?R?S?XYY`Zp^?^@a?blp?p?wx???????????????????????????????????????????????????????????????????????56\]Z5OJPJQJ\Z^J5CJOJPJQJ\Z^J6OJPJQJ]Z^JZ 5\Z5OJPJQJ\Z^JIx?}?}?}?}?}~ ~(~<~>~24??????????????ĀȀʀ̀΀ЀҀ܀??????F?Ƅ????^?? ???։P?R???l?????~?V?l?r???Α?6?? ?v??? ?????????????ʚΚК???????????˾???????????????????????????????????????????????????????56OJPJQJ\]Z^J6OJPJQJ]Z^J 5\Z5OJPJQJ\Z^J5CJOJPJQJ\Z^J5OJPJQJ\Z^JZCJZDКҚԚؚ֚?????????L?̞????l?|?P?l??(??? ????̫????l???P?l?ڲ????$?&?????N?P?V?X?h?j?z?~???????????????N?j????j???*???ּV?X?x?P?l???~??????????????????????????????????????????????????????????????????????? 5\Z5OJPJQJ\Z^J5CJOJPJQJ\Z^J5OJPJQJ\Z^J56OJPJQJ\]Z^J6OJPJQJ]Z^JZF~???b?:?V???L?$?@? ?????8????????????????????????????????????`???????d?\j6 R . <$  ??prxz???????????????????????????????????????????????????????????????????????????5OJPJQJ\Z^J5CJOJPJQJ\Z^J5OJPJQJ\Z^J 5\Z56OJPJQJ\]Z^J6OJPJQJ]Z^JZF???????d???p,???????!?"?"?#?#?#?%?(?(?)** *"*2*4*D*H*J*L*N*P*R*\*x* ,?-d.?. /013 3?3?5?7?7?8?:?<?<?@AA?A?A(B*B?B?B?G?????????????????????????????????????????????????????????????????????? 5\Z5OJPJQJ\Z^J5CJOJPJQJ\Z^J5OJPJQJ\Z^J56OJPJQJ\]Z^J6OJPJQJ]Z^JZF?G?GtH?h4i6i j?r:s~7- $?x[$?\$A$a$ ?x[$?\$A$?kdk$$IfT???????????????????0??tT!? ? ? t? 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