??ࡱ?>?? ??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ??b?bjbj! ! *TCfCf1q?????????????****4^t* ????????K<??[]]]]]]$??:?E'??''?????''''??[''['''?????p&#9?????''G?0 '?'?'?' ''''''''??'''' ''''?????????????????????????????????????????????????????????????????????'''''''''? ?: B? C?NG TH??NG --------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 28/2015/TT-BCTH? N?i, ng?y 20 th?ng 08 nm 2015?TH?NG T?QUY ?NH VI?C TH?C HI?N TH? I?M T? CH?NG NH?N XU?T X? H?NG H?A TRONG HI?P ?NH TH??NG M?I H?NG H?A ASEANCn c? Ngh? ?nh s? 95/2012/N-CP ng?y 12 th?ng 11 nm 2012 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? C?ng Th??ng;Cn c? Ngh? ?nh s? 19/2006/N-CP ng?y 20 th?ng 02 nm 2006 c?a Ch?nh ph? quy ?nh chi ti?t Lu?t Th??ng m?i v? xu?t x? h?ng h?a; Th?c hi?n Hi?p ?nh th??ng m?i h?ng h?a ASEAN k? ng?y 26 th?ng 02 nm 2009 t?i H?i ngh? c?p cao l?n th? 14, t?i Cha-am, V??ng qu?c Th?i Lan gi?a c?c n??c th?nh vi?n Hi?p h?i c?c qu?c gia ?ng Nam ? v? B?n ghi nh? k? ng?y 29 th?ng 8 nm 2012 gi?a c?c n??c C?ng h?a d?n ch? nh?n d?n L?o, C?ng h?a Phi-l?p-pin, C?ng h?a In-?-n?-xi-a t?i Xi?m-Ri?p, V??ng qu?c Cam-pu-chia v? th?c hi?n d? ?n th? i?m t? ch?ng nh?n xu?t x? s? 2;Th?c hi?n Ngh? quy?t s? 68/NQ-CP ng?y 10 th?ng 9 nm 2014 c?a Ch?nh ph? v? vi?c gia nh?p B?n ghi nh? th?c hi?n d? ?n th? i?m t? ch?ng nh?n xu?t x? s? 2 trong khu?n kh? ASEAN;Theo ? ngh? c?a C?c tr??ng C?c Xu?t nh?p kh?u,B? tr??ng B? C?ng Th??ng ban h?nh Th?ng t? quy ?nh vi?c th?c hi?n th? i?m t? ch?ng nh?n xu?t x? h?ng h?a trong Hi?p ?nh th??ng m?i h?ng h?a ASEAN.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nh1. Th?ng t? n?y quy ?nh v? vi?c th?c hi?n th? i?m t? ch?ng nh?n xu?t x? h?ng h?a theo quy ?nh c?a B?n ghi nh? k? ng?y 29 th?ng 8 nm 2012 gi?a c?c n??c C?ng h?a d?n ch? nh?n d?n L?o, C?ng h?a Phi-l?p-pin, C?ng h?a In-?-n?-xi-a t?i Xi?m-Ri?p, V??ng qu?c Cam-pu-chia v? th?c hi?n d? ?n th? i?m t? ch?ng nh?n xu?t x? s? 2 (sau ?y vi?t t?t l? B?n ghi nh?).2. Ngo?i c?c quy ?nh li?n quan ?n t? ch?ng nh?n xu?t x? quy ?nh t?i Th?ng t? n?y, th??ng nh?n v? c?c c? quan, t? ch?c, c? nh?n c? li?n quan ph?i tu?n th? quy ?nh t?i Th?ng t? s? 21/2010/TT-BCT ng?y 17 th?ng 5 nm 2010 c?a B? tr??ng B? C?ng Th??ng th?c hi?n Quy t?c xu?t x? trong Hi?p ?nh th??ng m?i h?ng h?a ASEAN v? Th?ng t? s? 42/2014/TT-BCT ng?y 18 th?ng 11 nm 2014 c?a B? tr??ng B? C?ng Th??ng s?a ?i, b? sung m?t s? i?u c?a Th?ng t? s? 21/2010/TT-BCT.i?u 2. ?i t??ng ?p d?ng1. Th?ng t? n?y ?p d?ng ?i v?i th??ng nh?n xu?t kh?u, nh?p kh?u h?ng h?a theo Hi?p ?nh th??ng m?i h?ng h?a ASEAN v?i th??ng nh?n c?c n??c th?nh vi?n B?n ghi nh? v? c?c c? quan, t? ch?c, c? nh?n c? li?n quan.2. Th??ng nh?n ??c B? C?ng Th??ng l?a ch?n tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?a theo quy ?nh t?i Th?ng t? n?y v?n c? quy?n ? ngh? c?p Gi?y ch?ng nh?n xu?t x? h?ng h?a m?u D (sau ?y g?i t?t l? C/O m?u D) theo quy ?nh t?i Th?ng t? s? 21/2010/TT-BCT v? Th?ng t? s? 42/2014/TT-BCT.i?u 3. Gi?i th?ch t? ng? 1. T? ch?ng nh?n xu?t x? h?ng h?a l? vi?c th??ng nh?n t? khai b?o xu?t x? c?a h?ng h?a xu?t kh?u tr?n h?a ?n th??ng m?i thay cho C/O m?u D.2. Nh? xu?t kh?u l? th??ng nh?n ??c l?a ch?n tham gia th? i?m t? ch?ng nh?n xu?t x? c?a c?c n??c th?nh vi?n B?n ghi nh?.3. H?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? l? h?a ?n th??ng m?i th? hi?n n?i dung khai b?o v? xu?t x? c?a h?ng h?a quy ?nh t?i i?u 7 Th?ng t? n?y, ??c ph?t h?nh b?i th??ng nh?n ??c l?a ch?n. 4. C? quan c? th?m quy?n c?a n??c th?nh vi?n xu?t kh?u l? c? quan Ch?nh ph? c?a n??c th?nh vi?n xu?t kh?u ??c ?y quy?n ?: a) C?p C/O m?u D;b) C?p Vn b?n ch?p thu?n t? ch?ng nh?n xu?t x? h?ng h?a (sau ?y g?i t?t l? Vn b?n ch?p thu?n). 5. N??c th?nh vi?n B?n ghi nh? l? c?c n??c C?ng h?a d?n ch? nh?n d?n L?o, C?ng h?a Phi-l?p-pin, C?ng h?a In-?-n?-xi-a, V??ng qu?c Th?i Lan v? C?ng h?a x? h?i ch? ngh)a Vi?t Nam. B? C?ng Th??ng s? th?ng b?o c?c n??c th?nh vi?n m?i gia nh?p B?n ghi nh? tr?n c?ng th?ng tin i?n t? c?a B? C?ng Th??ng t?i ?a ch? www.moit.gov.vn v? th?ng b?o b?ng vn b?n cho c? quan H?i quan.Ch??ng IIC?P VN B?N CH?P THU?Ni?u 4. Ti?u ch? l?a ch?n tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?aTh??ng nh?n ??c l?a ch?n tham gia ch??ng tr?nh th? i?m t? ch?ng nh?n xu?t x? h?ng h?a ph?i ?p ?ng ? c?c ti?u ch? sau:1. L? nh? s?n xu?t ?ng th?i l? nh? xu?t kh?u h?ng h?a do ch?nh th??ng nh?n s?n xu?t.2. Kh?ng vi ph?m quy ?nh v? xu?t x? trong 02 (hai) nm g?n nh?t t?nh ?n th?i i?m n?p h? s? ng k?.3. Kim ng?ch xu?t kh?u i ASEAN ??c c?p C/O m?u D nm tr??c li?n k? ?t t?i thi?u 10 (m??i) tri?u ? la M?.4. C? c?n b? ??c ?o t?o, ??c c?p ch?ng nh?n ho?c ch?ng ch? v? xu?t x? h?ng h?a do ?n v? ?o t?o ??c B? C?ng Th??ng ch? ?nh c?p.i?u 5. C?p Vn b?n ch?p thu?n1. C?c Xu?t nh?p kh?u - B? C?ng Th??ng c?p Vn b?n ch?p thu?n cho th??ng nh?n tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?a trong ASEAN.2. Th??ng nh?n ?p ?ng ?y ? c?c ti?u ch? quy ?nh t?i i?u 4 Th?ng t? n?y c? nhu c?u tham gia ch??ng tr?nh th? i?m t? ch?ng nh?n xu?t x? h?ng h?a g?i 01 (m?t) b? h? s? ng k? qua ??ng b?u i?n ?n C?c Xu?t nh?p kh?u - B? C?ng Th??ng, ?a ch?: S? 54 Hai B? Tr?ng, qu?n Ho?n Ki?m, H? N?i ho?c ng k? qua m?ng Internet t?i ?a ch? www.ecosys.gov.vn. 3. H? s? v? th? t?c c?p Vn b?n ch?p thu?n nh? sau:a) ?n ? ngh? tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?a trong ASEAN (theo m?u t?i Ph? l?c I ban h?nh k?m theo Th?ng t? n?y), trong ? ghi c? th? m?t h?ng ng k? t? ch?ng nh?n xu?t x? h?ng h?a: 01 (m?t) b?n ch?nh;b) ng k? t?n v? m?u ch? k? c?a ng??i ?i di?n h?p ph?p c?a th??ng nh?n ho?c ng??i ??c ?y quy?n ? ??c c?p ch?ng nh?n ho?c ch?ng ch? ?o t?o v? xu?t x? h?ng h?a (n?p k?m 01 (m?t) b?n sao c? x?c nh?n v? ?ng d?u sao y b?n ch?nh c?a th??ng nh?n), k? tr?n h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? (kh?ng qu? 03 (ba) ng??i) (theo m?u t?i Ph? l?c V ban h?nh k?m theo Th?ng t? n?y): 01 (m?t) b?n ch?nh;c) B?n b?o c?o nng l?c s?n xu?t, c? s? s?n xu?t ?i v?i t?ng m?t h?ng ng k? t? ch?ng nh?n xu?t x? (theo m?u t?i Ph? l?c II ban h?nh k?m theo Th?ng t? n?y): 01 (m?t) b?n ch?nh;d) Gi?y ch?ng nh?n ng k? kinh doanh ho?c Gi?y ch?ng nh?n ng k? doanh nghi?p ho?c Gi?y ch?ng nh?n ?u t?: 01 (m?t) b?n sao (c? x?c nh?n v? ?ng d?u sao y b?n ch?nh c?a th??ng nh?n);) B?o c?o kim ng?ch xu?t kh?u sang ASEAN ??c c?p C/O m?u D nm tr??c li?n k?: 01 (m?t) b?n ch?nh (c? x?c nh?n c?a T? ch?c c?p C/O n?i ng k? h? s? th??ng nh?n c?p C/O m?u D).4. Th?i h?n x? l?a) Trong v?ng 07 ng?y l?m vi?c, k? t? ng?y nh?n ??c b? h? s? ?y ? theo quy ?nh, C?c Xu?t nh?p kh?u - B? C?ng Th??ng ti?n h?nh ki?m tra ho?c B? C?ng Th??ng ?y quy?n cho S? C?ng Th??ng ho?c Ban qu?n l? khu c?ng nghi?p, khu ch? xu?t, khu kinh t? ??c B? C?ng Th??ng ?y quy?n c?p C/O m?u D n?i th??ng nh?n ?t c? s? s?n xu?t ki?m tra th?c t? nng l?c s?n xu?t c?a th??ng nh?n;b) Tr??ng h?p h? s? ch?a ?y ?, ?ng quy ?nh, trong v?ng 05 ng?y l?m vi?c, k? t? ng?y ti?p nh?n h? s? c?a th??ng nh?n, C?c Xu?t nh?p kh?u - B? C?ng Th??ng c? vn b?n th?ng b?o th??ng nh?n b? sung, ho?n thi?n h? s?;c) Trong v?ng 05 ng?y l?m vi?c, k? t? ng?y nh?n ??c k?t qu? ki?m tra c? s? s?n xu?t c?a th??ng nh?n ph? h?p theo quy ?nh, C?c Xu?t nh?p kh?u - B? C?ng Th??ng xem x?t, c?p Vn b?n ch?p thu?n cho th??ng nh?n. Tr??ng h?p kh?ng c?p Vn b?n ch?p thu?n, C?c Xu?t nh?p kh?u - B? C?ng Th??ng tr? l?i b?ng vn b?n v? n?u r? l? do.5. ?i v?i tr??ng h?p th??ng nh?n s?n xu?t, xu?t kh?u m?t h?ng m?i ho?c thay ?i m?t h?ng s?n xu?t, xu?t kh?u ng k? t? ch?ng nh?n xu?t x? h?ng h?a:a) H? s? g?m: - Vn b?n ? ngh? b? sung ho?c thay ?i m?t h?ng t? ch?ng nh?n xu?t x? h?ng h?a: 01 (m?t) b?n ch?nh;- Vn b?n ch?p thu?n ? ??c c?p: 01 (m?t) b?n sao c? x?c nh?n v? ?ng d?u sao y b?n ch?nh c?a th??ng nh?n;- B?n b?o c?o nng l?c s?n xu?t, c? s? s?n xu?t ?i v?i t?ng m?t h?ng ng k? t? ch?ng nh?n xu?t x? h?ng h?a (theo m?u t?i Ph? l?c II ban h?nh k?m theo Th?ng t? n?y): 01 (m?t) b?n ch?nh;b) Th?i h?n x? l? v? c?p Vn b?n ch?p thu?n v?i c?c n?i dung b? sung, thay ?i th?c hi?n theo quy ?nh t?i kho?n 4 i?u n?y.6. ?i v?i nh?ng n?i dung thay ?i kh?c quy ?nh t?i kho?n 5 i?u n?y nh? ng??i ??c ?y quy?n k? tr?n h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x?, ?a ch? tr? s? ch?nh, s? i?n tho?i, gi?y ch?ng nh?n ng k? kinh doanh ho?c gi?y ch?ng nh?n ng k? doanh nghi?p ho?c gi?y ch?ng nh?n ?u t?, th??ng nh?n ph?i th?ng b?o ngay b?ng vn b?n cho C?c Xu?t nh?p kh?u - B? C?ng Th??ng.7. ?i v?i tr??ng h?p Vn b?n ch?p thu?n h?t hi?u l?c thi h?nh, th??ng nh?n l?p h? s? nh? quy ?nh t?i kho?n 3 i?u n?y.Tr??ng h?p c?c m?t h?ng, quy tr?nh s?n xu?t v? c? s? s?n xu?t c?a th??ng nh?n ng k? c?p Vn b?n ch?p thu?n kh?ng thay ?i so v?i l?n ng k? ?u ti?n, C?c Xu?t nh?p kh?u - B? C?ng Th??ng c? th? xem x?t mi?n ki?m tra th?c t? c? s? s?n xu?t c?a th??ng nh?n khi c?p l?i Vn b?n ch?p thu?n.i?u 6. Vn b?n ch?p thu?n1. Vn b?n ch?p thu?n c? hi?u l?c 01 nm, k? t? ng?y c?p, tr? tr??ng h?p b? thu h?i theo quy ?nh t?i i?u 10 Th?ng t? n?y.2. M?i Vn b?n ch?p thu?n c? m?t m? s? ri?ng (sau ?y g?i t?t l? m? s? t? ch?ng nh?n). Th??ng nh?n ghi m? s? n?y tr?n h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? ph?t h?nh trong th?i gian hi?u l?c c?a Vn b?n ch?p thu?n.Ch??ng IIIH?A ?N TH??NG M?I C? N?I DUNG KHAI B?O XU?T X? i?u 7. H?a ?n th??ng m?i c? n?i dung khai b?o xu?t x?1. Th??ng nh?n ??c l?a ch?n khi xu?t kh?u h?ng h?a c? xu?t x? s? t? khai b?o xu?t x? h?ng h?a tr?n h?a ?n th??ng m?i v?i n?i dung nh? sau: The exporter of the product(s) covered by this document (Certified Exporter Authorization Code.......) declares that, except where otherwise clearly indicated, the product(s) (HS Code/s:.........) satisfy the Rules of Origin to be considered as ASEAN Originating Products under ATIGA (ASEAN country of origin: ....................) with origin criteria: ?????.?????????..??????.. ?(Signature over Printed Name of the Authorized Signatory)Trong ?: Certified Exporter Authorization Code l? m? s? t? ch?ng nh?n. HS Code/s l? m? HS 6 s? c?a h?ng h?a xu?t kh?u. ASEAN country of origin l? t?n n??c xu?t x?. origin criteria l? ti?u ch? xu?t x?. Signature over Printed Name of the Authorized Signatory l? t?n vi?t hoa v? ch? k? c?a ng??i ??c th??ng nh?n ?y quy?n ? ng k? v?i c? quan c? th?m quy?n.2. Tr?n h?a ?n th??ng m?i, h?ng h?a ph?i ??c ghi ? th?ng tin ? x?c ?nh ??c xu?t x? c?a h?ng h?a.3. H?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? ph?i ??c k? b?ng tay, n?i dung t?i kho?n 1 i?u n?y ph?i ghi b?ng ti?ng Anh v? ghi t?n (vi?t hoa) ng??i ??c th??ng nh?n ?y quy?n k? ? ng k? v?i B? C?ng Th??ng.4. Ng?y ghi tr?n h?a ?n th??ng m?i ??c coi l? ng?y ph?t h?nh h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x?.5. Trong tr??ng h?p tr?n h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? kh?ng ? ch? ? k? khai t?t c? c?c m?t h?ng, c? th? ?nh k?m c?c t? b? sung ghi m? HS, ti?u ch? xu?t x? v? ch? k? c?ng t?n vi?t hoa c?a ng??i ??c th??ng nh?n ?y quy?n.Ch??ng IVQUY ?NH ?I V?I H?NG H?A NH?P KH?U ??C T? CH?NG NH?N XU?T X? i?u 8. Cho h??ng ?u ?i thu? quan ?i v?i h?ng h?a nh?p kh?u1. C? quan H?i quan xem x?t cho h??ng ?u ?i thu? quan theo Hi?p ?nh th??ng m?i h?ng h?a ASEAN ?i v?i h?ng h?a nh?p kh?u t? c?c n??c th?nh vi?n B?n ghi nh? v?i c?c i?u ki?n sau:a) Nh? nh?p kh?u n?p h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? do th??ng nh?n ??c l?a ch?n c?a c?c n??c th?nh vi?n B?n ghi nh? ph?t h?nh;b) C?c th??ng nh?n ??c l?a ch?n c?a c?c n??c th?nh vi?n B?n ghi nh? ph?i n?m trong danh s?ch ??c B? C?ng Th??ng th?ng b?o cho c? quan H?i quan;c) M?t h?ng ??c h??ng ?u ?i thu? quan ph?i n?m trong danh s?ch m?t h?ng ? ??c n??c th?nh vi?n B?n ghi nh? th?ng b?o cho B? C?ng Th??ng. 2. C? quan H?i quan ch? xem x?t ch?p nh?n c?c h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? ??c ph?t h?nh b?i nh? xu?t kh?u v? m?t h?ng trong danh s?ch ??c B? C?ng Th??ng th?ng b?o theo quy ?nh t?i kho?n 1 i?u n?y.3. Th? t?c nh?p kh?u h?ng h?a th?c hi?n theo h??ng d?n c?a B? T?i ch?nh.Ch??ng VKI?M TRA, X?C MINH XU?T X? H?NG H?A V? X? L? VI PH?Mi?u 9. Ki?m tra, x?c minh xu?t x? h?ng h?aVi?c ki?m tra, x?c minh xu?t x? h?ng h?a ??c th?c hi?n theo quy ?nh t?i Ph? l?c III ban h?nh k?m theo Th?ng t? n?y.i?u 10. Thu h?i Vn b?n ch?p thu?n tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?a1. Vn b?n ch?p thu?n tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?a b? thu h?i trong nh?ng tr??ng h?p sau ?y: a) Gi? m?o ch?ng t?, gian l?n k? khai khi ? ngh? c?p Vn b?n ch?p thu?n;b) Gi? m?o h? s?, ch?ng t? ? t? ch?ng nh?n xu?t x?; c) Kh?ng th?c hi?n tr?ch nhi?m c?a th??ng nh?n quy ?nh t?i i?u 11 Th?ng t? n?y.2. C?c Xu?t nh?p kh?u - B? C?ng Th??ng kh?ng xem x?t c?p Vn b?n ch?p thu?n cho th??ng nh?n trong th?i h?n 01 nm, k? t? ng?y th??ng nh?n ? b? thu h?i Vn b?n ch?p thu?n.3. Th??ng nh?n b? thu h?i Vn b?n ch?p thu?n s? ??c c?ng b? th?ng tin tr?n c?ng th?ng tin i?n t? B? C?ng Th??ng t?i ?a ch? www.moit.gov.vn. 4. Ngo?i vi?c thu h?i Vn b?n ch?p thu?n tham gia th? i?m t? ch?ng nh?n xu?t x? h?ng h?a, th??ng nh?n c? h?nh vi vi ph?m n?u t?i i?m a, b, c kho?n 1 i?u n?y s? b? ?p d?ng c?c quy ?nh v? x? ph?t vi ph?m h?nh ch?nh trong l)nh v?c xu?t x? theo quy ?nh hi?n h?nh. Ch??ng VITR?CH NHI?M C?A TH??NG NH?N V? C?C C? QUAN, T? CH?C C? LI?N QUANi?u 11. Tr?ch nhi?m c?a th??ng nh?n ??c c?p Vn b?n ch?p thu?n1. Duy tr? c?c i?u ki?n theo quy ?nh t?i Th?ng t? n?y trong su?t qu? tr?nh t? ch?ng nh?n xu?t x? h?ng h?a; b?o c?o C?c Xu?t nh?p kh?u - B? C?ng Th??ng ngay khi c? thay ?i v? c?c i?u ki?n theo quy ?nh c?a Th?ng t? n?y.2. Cung c?p ?y ? b?o c?o, t?i li?u li?n quan v? b? tr? ? C?c Xu?t nh?p kh?u - B? C?ng Th??ng ho?c c? quan ??c B? C?ng Th??ng ?y quy?n ?n ki?m tra c?c c? s? s?n xu?t khi ??c B? C?ng Th??ng y?u c?u. 3. L?u tr? c?c h? s?, b?o c?o v? t?i li?u ? ch?ng minh h?ng h?a t? khai b?o ?p ?ng c?c ti?u ch? xu?t x? theo quy ?nh hi?n h?nh v? c?c ch?ng t? li?n quan, trong th?i gian ?t nh?t l? 03 nm, k? t? ng?y t? ch?ng nh?n xu?t x?.4. Ch? ??c t? khai b?o xu?t x? ?i v?i h?ng h?a do th??ng nh?n s?n xu?t v? c? ?y ? c?c ch?ng t? c?n thi?t ch?ng minh h?ng h?a ?p ?ng c?c ti?u ch? xu?t x? t?i th?i i?m ph?t h?nh h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x?.5. ?m b?o ng??i ?i di?n h?p ph?p c?a th??ng nh?n ho?c ng??i ??c ?y quy?n k? t?n tr?n h?a ?n th??ng m?i c? n?i dung khai b?o xu?t x? ph?i ??c ?o t?o v? ??c c?p ch?ng nh?n ho?c ch?ng ch? theo quy ?nh t?i kho?n 4 i?u 4 Th?ng t? n?y.6. 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