Circular - Vietnam (2014)

3. Sua d6i, b6 sung mQt s6 diSu cua Phl,l Il,lc 7 Thil Wc Clip va kiSm tra

c/o ban hanh kern theo Thong tu s6 21/20IOfTT-BCT OOusau:

a) Sua d6i, b6 sung khoan 1, £>iSu10 OOusau:

"1. C/O duQ'c Clip wac ho~c vao thai diSm xu&t kh~u ho~c mQt thai gian

ng~n sau do, nSu, theo cac qlfy t~c xuit xu guy diOOt~ Phl,l Il,lc 1, hiJ;lg h~a xuit

khau duQ'c xac diOOla co xuat xu til lanh tho cua Nuac thanh vien xuat khau".

b) Sua d6i, b6 sung khoan I, £>iSu13 OOusau:

. "1. US duQ'c huang uu dili thuS quan, 41i thai diSm lim tM Wc OO~pkh~u,

Nguai OO~pkh~u pMi nQp cho ca quan Hai quan nuac OO~pkh~u ta khai, c/o,

kern cac chUng til chUng miOO (OOu h6a dan thuang m~i, va v~ tai dan cM

su6t duQ'c Clip tren lanh th6 cua Nuac thaOO vien xu&t kh~u trong twang hqp

hang hoa duQ'c v~ chuySn qua lanh th6 cua mQt ho~c OOiSunuac trung gian

khong pMi la Nuac thanh vientheo quy diOO41i £>iSu21 cua Phl,l Il,lcnay) va

cac tai li~u khac theo quy diM cua phap lu~t Nuac thanh vien OO~pkh~u".

c) B6 sung £>iSu24 OOusau:

"Di~u 24. Trj gia FOB

c/o mfru D va c/o mfru D giap lung chi ghi tri gia FOB trong wang hqp

su dl,lTIgtieu chi RVC duQ'ctiOOtheo cong thuc quy diOO41i £>iSu5 Phl,l Il,lc I dS

xac diM xuit xu hang hoa.

Rieng wang hqp C/O mfru D va c/O mfru D giap lung duQ'c Clip dSn va

c&p di til Cam-pu-chia va Mi-an-ma vfrn ghi tri gia FOB d6i vm cit ca cac lo~i

tieu chi xuit xu trong thai gian 02 (hai) nam kS til ngay 01 thang 4 nam 2014

dSn ngay 31 thang 3 nam 2016".

4. Bili b6 Phl,l Il,lc 8 Mfru C/O mfru D ban hanh kern theo Thong tu s6

21/20 1O/TT-BCT va thay thS bilng Phl,l Il,lcIII ban hanh kern theo Thong tu nay.

5. Sua d6i ml,lc 10, Phl,lll,lc 9 Huang dfrn ke khai C/O ban hanh kern theo

Thong tu s6 21/2010/TT-BCT OOusau:

"10. 6 s6 9: trQng luqng ca bi cila hang hoa (ho~c s6 luqng khac) va tq

gia FOB trong twang hqp su ?l,lTI&tieu c~i RVC dS xac diOOxuit xu hang h~a.

Rieng wang hqp C/O duQ'Ccap den va cap di til Cam-pu-chia va Mi-an-ma van

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