 
LỜI MỞ ĐẦU
 !"#
$ %&'()*+ ,"-./
01)23401)#4, !"#
 5!6*3).#"78).#"
9)4 !"#':5);*<
4; -45&=> !
"#? &%"@ % !"#!'
:"+A84*78 !"#
&5BCDEF !)# !5 5
 56&5"-.'G1H%
54;4 ,906>))
>"I$<J6@4#4'K-
@4"*<906>? ,
=!"3L5 5 J6@
 ,19308//4" -&16&'
MN;#G.*<.
<KO(.) ,N"1;&1P0
6>QI$<R"+&$1
1;64STThủ tục Hải quan đối với hàng hóa Xuất
nhập khẩu gửi qua dịch vụ chuyển phát nhanh TNT tại chi cục Hải quan
Bắc Hà Nội”.GU4".010"5"VA 4"&)
 5/;=WN*?@3."@X/;=W)
 5IYN*@=)$</%
;)234@ 5IYTh.s Nguyễn Thị Lan Hương
=R"3&1!1;&@)IR"+
1;*"N'Z3&#&3&*R"
6@6[L3WW)&/R"0" ,/;\
Sinh viên: Trần Thị Hường 1 Lớp: CQ46/05.02


 ,4#eR4R)C/'G&"fgfg@+
.457@I$<3 60BhieF'Dj
I$<*hie+"#6O45-
"d"-.R3DKNZ !'
DD(D ,4"fgkl)mRD"/3O?
@6I-n'Dop"D(D+
"-.6@j-".@?1
3` %6@ %3.9/
&5'D(D04#4#NI$< A
Bi(FI %I^':5</-A#
)D(D/-L"#4 5U.6O&$"#
UqUr)&<"-.#.*"N
6;6'D(D#.#!spp5.JU
4&flf'opp %'
("fglg)@Z+%'a5?
4@3 >" %6@'
a#4 5*ZIjt&^u
@^RDKNZ !)/&^DG@)U)
Uq'e"fgvv)Z"-.I$</3 
6[^5LH/!'msp7"fgwg)Z+
Sinh viên: Trần Thị Hường 3 Lớp: CQ46/05.02

 
#fvg&sppppU'("fggl)Z+"-
.I$<&6;Ur)a4U"x9R//4//-
eR'
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 5UI7@3 Au@.
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@7?DAD)@7?,0:(")@7

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;&2@#4]2I$<*L %83
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• >3$-
• D78-#")
• D78/OIW
• " 0*-
• m]6&,H5 %-))4  5
• "*<Q)
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• a3"
• 8j?&NQ))
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• (j* %- %
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• D9&
• (j %- %
• {")4;& %) !U %
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•  6)3
• (6"8j?&4&/;Y.*
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• D@3NN&* !
• D@3705 %-
• {=*6&#3H %
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/€2‡5+/
Sinh viên: Trần Thị Hường 6 Lớp: CQ46/05.02

 
!"4!)!80B/Rt344F
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I %"0*4V6 %"
j*3` !8 %3
2 %6@':! %I^5!*Ba/R
K}2a/RˆC344FI %06j
 %"B %F':!JI^
&[,H'(.I*!")
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 ,i !"&j9 54/QI<
! !8*|cˆDˆB|KF':
!*+A4"63/5
I$<6'GUJ4".H/4,
jI$<3-Q564 ,45N 5
V'
_  84 %6
B/"  36RFS  G1    +   ,    $  0  ‰    @  
fgk}spfp}DD•KD$*<)6""/4]
&5P(m'ŠU %4"I$<
* U"2*6]H/!$
"".j";)65
@ %N\8"2*$"
#" ,*1)&//NNI90

&5)U4?0?6&)/;6&,L
 55'iI$<Hy/€=
>616&'Z)5L 5
:("NI$<
44"&/8?&"-.#.906>J
"-.4 )# !5 56&5)j
=>6&'
Sinh viên: Trần Thị Hường 8 Lớp: CQ46/05.02

 
1.2.Thủ tục hải quan đối với hàng hóa xuất nhập khẩu gửi qua dịch vụ
chuyển phát nhanh
1.2.1. Quy định chung về thủ tục Hải quan đối với hàng hóa xuất nhập
khẩu gửi qua dịch vụ chuyển phát nhanh.
1.2.1.1. Khái niệm thủ tục hải quan đối với hàng hóa xuất nhập khẩu gửi qua
dịch vụ chuyển phát nhanh
•m"1*<
DR@ 5m1!*<S
TD*<40#."34
;`""3U*…'
DR:("STD*<4@"
 %6@8;R$*
45) !…'
•m"*<5906>QI$
<
 TD*<5906>QI$<
4@" %6@8
;R$*4590
6>QI$<…'
1.2.1.2. Đối tượng thi hành thủ tục hải quan đối với hàng hóa xuất nhập

$6"9/0Rb4jf~&o~*4H'D;
6";&3`&3$"/'(&4@
I0#"N&6";&3`3
*@53.4@'
•4HsS3H"6>.&)$
63&sp'ppp'pppHB" !HF'
:16"S4H;6";&
fpp~3`&3$"/'D %,9•0?&N
4+#<&$6"9/0Rb4jŒ~&
o~*4H3`3*@'
Sinh viên: Trần Thị Hường 10 Lớp: CQ46/05.02

 
•4HŒS3H"6>.I"<4]
)6>16)6>
.&$63sp'ppp'pppHB" !HF)
6>4"2.I6""R$*
!4] 5) 9$ ,.
I63)%1$63R
$*4'
:16"S4H;6";&
fpp~3`3*@'Ž56>
R4#N? )@)/90906>)6IN6"
;&;R$*j4#N
6>'
 M$1U4H906>6"S
•906>44)8j !"#) , -
&. +"ujR$*4)6@.
&B3H"906>. ,6@$&)&
  ,"u&R$*4F ,U4H

Z8.I34 ,6B6@I<
5906>F8j6„"R4@B&F
6'
(.I6H".ID%6906>)
6>"I$).I36&6>Rj
4H36&906>)6>'
•G1\4#U4HR?*B&
F'
•(.H/!0B+1\4#R?*F
<"0pf% 56&H"S
_D%6Sps3AX
_K6&906>}6>S"‡4#ps3X
Sinh viên: Trần Thị Hường 12 Lớp: CQ46/05.02

 
_K4 ,6Sps3AB5&906>F
23B5&6>F6])I0*4+
#IX
_{0%6R$*45j4#
B&FSpf3A'
•D %,*?;&4"*<N*
;&6%6'D %,*?%
6*"NNI6%6
'Z&&$*<1
.I61\B&F'
•G5I/QI<"#ALI5
<NI";.I&
)U4H)6-"#AQ.
I6<'
 Trách nhiệm của Chi cục Hải quan:

•(.H/!)H"0%/US
_K6&906>}6>6@&B
56@.&FSps3Bj"AF'
_D%6Sps3AB56
6@.&F'
_(.90N0%4&j4#N
906>)6>R$#D@ fgk}spfpDD•KD*K.
DA'
•P0N6";&@8'<S
_4HfBI0"9F90N6"6!
9•0?&'
_4HsBI0"F90N6"3`&
3$"/) %,?&6"990R\43`3
*@'
_4HŒBI0"[F90N6";&3`
 !*@'
•D %,6>6@ ,*N 5
6 5)I"90N
@86"4# 56906>'
Sinh viên: Trần Thị Hường 14 Lớp: CQ46/05.02

 
•G54#&&Bj 54#&/
 56FNI3Q<1$ ,
4#&& 5QB 5906>F2
4#&& 5$\ ,33N/6 ,4+
#<0'
 Trách nhiệm của Chi cục Hải quan:
•{"/;U4H;&*I'
•D;*<SD7< -D7<$

=]SMN*<5906>)6>Q
I$<URN*<
5906>6>UR"./
$/S5906>6>QI$<
 %NUR@ )$$54#N
'(  %6@?
URD@ fpp}spfp}DD•KDg}v}spfp&$DDM
5P(mQI$<6@&'
G5906>QI$< %
3.?URD@ Œl}spff}DD•KD$*<
5Pm)(m)QI$< %3.
D@ fgk}spfp}DD•KD$*<)6""
/)4]&5906>)6>'
CHƯƠNG 2
TÌNH HÌNH THỰC HIỆN THỦ TỤC HẢI QUAN ĐỐI VỚI HÀNG
HÓA XUẤT KHẨU, NHẬP KHẨU GỬI QUA DỊCH VỤ CHUYỂN
PHÁT NHANH TNT TẠI CHI CỤC HẢI QUAN BẮC HÀ NỘI
2.1. Khái quát chung về Chi cục Hải quan Bắc Hà Nội
2.1.1. Lịch sử hình thành và cơ cấu tổ chức của Chi cục Hải quan Bắc Hà
Nội
2.1.1.1. Lịch sử hình thành Chi cục Hải quan Bắc Hà Nội
<KO(.4".<+#
501/;7'
Sinh viên: Trần Thị Hường 16 Lớp: CQ46/05.02

 
•D1U*<KO(.4D#"/c(.'
D#"/c(. ,K.(# !&$owp}K(D•
DK4ps}pl}fgwf;.<D !!
/-D7{:‰'D</-*D#"/c.4=?

D"sppf)/I? 6@KOD
".1)4 ,P(m*I-U
["..@4]'(sl•v•sppf)<
D(.M&$/Œlp}M(•DK4G.
6@KOD58"<4]
 515P(m*I6
@'
• KO(.Bj"spps&sppwF'
("spps ,4"T341…*5
6 ,9UI;?7"5)A
.&)#)"34] 51
'4#3*A* ,3$&
S($$fpf}sppf}(G•iŒf}fs}sppf$&
1&.6")"/X($$fps}sppf}(G•i
Œf}fs}sppf $ & 1  6" / @  X ($$ /
gl}spps}(G•ifg}ff}spps$18)"<)1
#!078)3."*D@<•
G6;)H%`"U4;
#.*<.<D(.)
flfs"sppf)D7< -D7<(u
G8m+6]&$/Œlk}MG•DK1T/O9&4#)7
4"5!$Q6>!$ ! !
<Q6>)G.m"/!$ ! !.
<D(.…)H"ff!$)G %
 ,7<KO(.'
2.1.1.2.Cơ cấu tổ chức, chức năng nhiệm vụ của Chi cục
Sinh viên: Trần Thị Hường 18 Lớp: CQ46/05.02

 
<KO(.4!$;.<

8*<KO(.478;4]
 515P(m$3(.R
$*4'("<*<KO(.3H"
L.I/S
•D78;N<*<)&I.
6"6"/)"/15P(m"
.,)4+"&$3(.'
•D&665P(m)I<3
I"3=*).U/6$%R$*
4'
Sinh viên: Trần Thị Hường 20 Lớp: CQ46/05.02

 
•D;3<3@4)
•P(mQ6>#"1# ,'
•{"/63+8P(m.#"4]'
•D63NN@R$
• D;   "  < 6 I <       (.
'D.""./8"<'
2.1.2. Giới thiệu chung về đội thủ tục hàng hóa chuyển phát nhanh tại
Chi cục Hải quan Bắc Hà nội
2.1.2.1. Tìm hiểu về doanh nghiệp kinh doanh dịch vụ chuyển phát nhanh
TNT tại Việt nam:
fŒ"#$ %:(") ,4j"fggo)D(D:
("BD(D•:R/F4@Ii(Bi(F?
#$ %:("4y;6Ii(6
?':5.J!kopU).#Œ
/U3Q‰&Be{)(.zG(‚FsŒ)
4+7:("'
#I$*D(D:("0

(MD0
G5@8.4""S
- Nhóm tiếp nhận hồ sơ, tính thuế, trả tờ khai:. -(u(
 !<@8S(uD$D)GD$D)
(uDD)D^Z !)(uD$ea
- Nhóm giám sát hàng hóa XK,NK, kiểm tra thực tế hàng hóa:IiG.
 -S("MD0<HA(uG8^'
2.2. Tình hình thực hiện thủ tục Hải quan đối với hàng hóa Xuất khẩu,
nhập khẩu gửi qua dịch vụ chuyển phát nhanh TNT tại chi cục Hải
quan Bắc Hà nội.
2.2.1. Cơ sở pháp lý của quy trình thủ tục hải quan đối với hàng hóa xuất
nhập khẩu gửi qua dịch vụ chuyển phát nhanh
•D@ fpp}spfp}DD•KDg}v}spfp&$DDM5
P(mQIi(6@&
Sinh viên: Trần Thị Hường 22 Lớp: CQ46/05.02

 
•D@ Œl}spff}DD•KD$*<5
Pm)(m)QI$< %3.
•D@ fgk}spfp}DD•KD$*<)6""/
4]&5P(m
•M/sg}sppf}Mfpsg}pl}sppf4/Q737/f/
1*4/ks}sppo}Mfffk}pl}sppo
•(Gfok}sppo}(G•ifo}fs}sppo*A*$&f
/1*41DDM)mD{eM
•(Gffw}sppw(G•isv}ff}sppw*A*$8)
"<)1#78*KD'
•@foss}M(•M{e6;@ fpp}spfp}DD•
KDg}v}spfp*KD
•@ofŒwDM•{eM16;DDfpp}spfp}DD•

•m p p p p
NHẬP
KHẨU
805.350.000 805.350.000
•aI$ 11.487 11.487 wpŒ'lvp'ppp wpŒ'lvp'ppp
•iaZ vol vol f'lwp'ppp f'lwp'ppp
•m p p p p
BDA37,"sppg#<F
DAjpf}pf}sppw&fo}fp}sppwSD7/%6sk'ŒffDmX
D76"#906>Sf'Œvp)gvheZ
‘5A&&Œf}fs}sppwSD7/%6Ssw'oskDmXD76"
##fbowfheZ
KsSD7,/4%6906>)6>#<
KO."sppg
SỐ LƯỢNG TỜ
KHAI
KIM NGẠCH XNK (USD)
Trong kỳ Lũy kế Trong kỳ Lũy kế
XUẤT
KHẨU
15.619 15.619 757.784.000 764.354.000
•aI$ fŒ'sso fŒ'sso vol'pos'ppp vol'pos'ppp
•iaZ s'Œgs s'Œgs w'Œps'ppp w'Œps'ppp
•m p p p p
NHẬP
KHẨU
1.523.485.000 1.523.485.000
•aI$
21.507 21.507 f'ofl'vkl'ppp f'ofl'vkl'ppp
Sinh viên: Trần Thị Hường 24 Lớp: CQ46/05.02