배부용_★★베트남에서의 수출입통관 (2013년 6월 18일) - 개괄사항 전부(Updated 04JUN'13)[1].pptx (Read-Only)

Size: px

Start display at page:

Download "배부용_★★베트남에서의 수출입통관 (2013년 6월 18일) - 개괄사항 전부(Updated 04JUN'13)[1].pptx (Read-Only)"

아인 승
5 years ago
Views:

1 18JUNE, 2013 PTV Company Limited 2Fl., Saigon Finance Center, 09 Dinh Tien Hoang Str., Da Kao Ward, Dist 1, HCMC, Vietnam TEL: FAX:

2 ~~~~..,...,,,..,,...,,,,,. ~~~~

3 1. - 통관관련 FTA 활용관련 - 농수산관련 ( ) ( 1, 4) () ( 9), :,, : : 24/2010/TT-BCT ( ) (11) ) IT (4) (33 ) Hà Nội, HCM, Đà Nẵng, Hải Phòng, Cần Thơ, An Giang, Bà Rịa - Vũng Tàu,Bình Định, Bình D ương, Bình Phước, Cà Mau, Cao Bằng, Đắk Lắk, Đồng Na i, Đồng Tháp, Điện Biên, Gia Lai-Kon Tum, Hà Giang, Hà Tĩnh, Kiên Giang, Khánh Hoà, Lạng S ơn, Lào Cai, Long An, Nghệ An, Quảng Bì nh, Quảng Nam, Q uảng Ninh, Quảng Ngãi, Quảng Trị, Tâ y Ninh, Thanh Hoá, Thừa Thiên, 기타 2 개특명局 ( 밀수단속및 Post Audit 담당 ) (30) (47) (63) (Số Công Thương) FTA (C/O) (Số Công Thương ), AK, D(ASEAN), E(AC), AJ, VJ C/O (C/O) (VCCI)?,, : 33/2005/ND-CP ( ) 02/2007/ND-CP ( )? : 194/2010/TT-BTC ( )

4 2. () ( ) ( ) ( ) Arrival Notice vessel FLT BOOKING BOOKING Delivery Order ( ) vessel D/O release FLT D/O RELEASE BOOKING NOTICE BOOKING NOTICE E- CUS E- CUS 1 B/L, C/I, P/L, Inspection E- CUS. 2 EMTPY CNTR EMTPY CNTR StufRing ( ) Inspection Inspection Inspection Seal seal 10 % penalty PICK UP PICK UP TO FACTORY CY Closing time cy ( ) 2~3 ( 1D AY ) 1 ( 2 ) 2~3 1 2

5 3. (/) / / (Invoice) (Packing List) (B/L, AWB) 10%, 2% Green Channel (40%) Yellow Channel (40%) Red Channel (2 0%) 1 1 1, 2 + / 45/2005/QH11 ( ) 154/2005/ND-CP ( ) 194/2010/TT-BTC ( ) 1171/QD-TCHQ ( ) 2396/QD-TCHQ ( ) /

6 4. (/) / / (Packing List) ( ) (85%) (15%) Green Channel ( ) Yellow Channel ( 10%, ) / Loading on Board Red Channel (5 %, ) (79) (10%), (17%), (15%), (5~10%) * 30 * : 184/2010/TT-BTC ( ) 45/2005/QH11 ( ) 154/2005/ND-CP ( ) 194/2010/TT-BTC ( ) 1171/QD-TCHQ ( ) 2396/QD-TCHQ ( ) 193/2012/TT-BTC ( )

7 5. (Hoan Thue) / Hard Copy / / / (Kong Thu Thue) *, 1 (Processing), 275 (Product) 2 45/2005/QH11 ( ) 154/2005/ND-CP ( ) 194/2010/TT-BTC ( )

8 5. () Step I ; Step II ; / Step III ; Step IV ;, 정산되었음 스탬프 ( 처리시한 ; 신청일로부터 15 근무일 ) 194/2010/TT-BTC III VI 1, (,,,,, --,, ),. 4,,,,,, 1 194/2010/TT-BTC ( ) ; 30 ~ 98

9 6. FTA FTA Free Trade Agreement,. (? ) (, %) FTA : ASEAN, ASEAN-Aus-NZ, -Korea, -China, -India, -Japan, Viet-Japan : EU, USA, Korea, TPP, EFTA ( ; WTO, 2009, %) : 3.9, EU 4.7, 5.1, 5.9, 10.1 FTA ( (C/O) ;, Số Công Thương ) WTO FTA 원산지 기준확인 원산지 증명발급 FTA : ( ), ( ) 원산지 증명검증

10 7. FTA C/O C/O Normal Forms(No Special Favor for Importer, ) - FORM A For All Cargoes(,,EU, ) - FORM B For All Cargoes( ) - FORM TEXTILE For Garment ONLY - FORM O For Coffee ONLY Favor Forms(Special Favor of Duty for Importer) - FORM D Under Asean Countries - FORM E Under Asean & China Free Trade Agreement - FORM AK Under Asean & Korea Free Trade Agreement - FORM AJ Under Asean & Japan Free Trade Agreement C/O Normal Forms ~ VCCI(Vietnam Chamber of Commerce and Industy) Favor Forms ~ Ministry of Industry and Trading C/O, Origin WO ~ Products Wholly Obtained From Vietnam RVC ~ Regional Value Contents(Less than 40% of the FOB Value) CTC ~ Change in Tariff Classification(HS Code 6 Digits) DE Minimis Rule Others ~ CC, CTH, CTHS,,,

11 7. FTA C/O C/O Filled Form of C/O Sales Contract Commercial Invoice Packing List Bill of Lading(Vietnam, C/O ) Export Customs Sheet(Declaration) Import Customs Sheet or VAT Invoice of imported Materials List of Materials that being used for Products Company s Documents( C/O ) C/O : Within 8 Working Hours : Within 3 Working Days : Within 7 Working Days, 1 C/O / C/O C/O Material

12 8. Project 각종설비를해외에서수입 / 조달하는경우에해당 ( 베트남자국내설비조달의경우는별도통관절차에따름 ) Application for Free Duty List List ( Project ) Party A: VN Buyer ( Investor ) -VN ( ) Party B: Foreign Seller (Exporter) - ( ) List, Line Detail List /(2 ) Application for list of Overall production line Shipment, / (For Synchronization Test) Declaration for imported Goods (made by Importer) ( ) Inspection Customs officer Shipment,

13 8. Project / ( ) - ( / ) List Investments Plan Investment Licence Certificate of Tax code Application Letter Detailed List of Machineries and Equipments : Commercial Invoice Detailed Packing list Bill of Lading Shipment Invoice, Packing list, Bill of lading Sales Contract List of Free Import Duties Some Letters: Explaination, Confirm of transportation, Investment Licence Certificate of Tax code Application Letter Detailed List of Machineries and Equipments

9. Update 2007 1 WTO,,, Automatic Import

14 9. Update WTO,,, Automatic Import License( Item, / Free Duty :, License =>,,,, :,,, /,

15 10., 중고기계의경우, 예전에는전체반입설비의잔존가치 (Used or New 기준아님 ) 80% 이상의중고설비만반입가능하였으나, 현재법령은잔존가치에대한별도제한없으나, 산업폐기물처리에대한강력한규정적용중이었음,, 특히중국산중고기계반입규제 임가공업체에대한 FCWT 부가관련논란, (Circular 06/2012/TT-BTC), 10% (Commercial Value on Sales Contract) 1% è 재수출을위한생산용자재, 원자재수입 (Product) 에대한 275 일관세유예조건강화 (01Jul,2013 부 ) ㅇ 42, 275 ( Daily 0.05% => 0.07% ) ㅇ그러나, 재수출생산을위한재화의임시수입품목에대한조건 (6 가지 ) 및관리강화ㅇ또한, Temporal Import for Export 화물에대한관세도 15 일이내 ( 은행보증시에만 ) 까지유예

16 년베트남관세법변경사항ㅇ근거 : 베트남국회승인사항, QH13 ㅇ발효 : 2013 년 7 월 1 일부ㅇ내용 : 수입방식별관세납부방법강화에대한내용ㅇ참조사항 : 이번에발표된신규법에는임가공 (Processing) 수입화물에대한관부가세및소요량정산방법에대한내용은포함되지않았으나, 상반기중에이에대한강화된법령이공표될것이라고함

17 10. - 제품수출을전제로한원재료수입 (Product Case) 임가공 (Processing) 아님

18 10. - 원재료및완제품수입후, VN Local 에판매 (Business Case) 하는경우

19 10. - 재수출을전제로한임시수입의경우 (Temporal Import, then Re-Export)

20 10. - 일반수출화물 자료도움 ~ 호치민총영사관 ( 변동욱영사님 ), 지식경제부, 기획재정부자료

베트남.PS

베트남.PS 베트남 지도 홍강 델타 박닌 (Bac Ninh) 하남 (Ha Nam) 하이즈엉 (Hai Duong) 흥옌 (Hung Yen) 남딘 (Nam Dinh) 닌빈 (Ninh Binh) 타이빈 (Thai Binh) 빈푹 (Vinh Phuc) 하노이 (Ha Noi) - 직할시 하이퐁 (Hai Phong) - 직할시 북동부 박장 (Bac Giang) 박깐 (Bac Kan)