Ciu h6i

I. Phin tric nghiQm (30 tti6m)

ciu 1: Nghi dinh 4a/2o07aID-cp ngdy 1613./2007 cria chinh phri quydinh bao nhi6u phuong ph6p x6c dinh trigi6 tinh thui5 hing h6a nhpp knbu.

al 4 phuong phdp.bi 5 phucrng ph6p.d/ 6 phuong phip.CAu 2: Lga chgn phuong 6n dtng cho tinh hu5ng sau:Dpi lj dQc quyAn, nha phdn ptroi aqc quycn c6 duo. c coi li c6c bOn c6 m6i

quan hQ dflc biQt hay khdng?a/ Kh6ng, tru trudng hgp nhtrng nguoi ndy th6a m5n mQt trong nhfrngtrudng hgp "ngudi mua vd ngudi b6n c6 m6i quan hQ d6c biQt,, quy dinhtai Nghi dirfl. 4012007NE-CP ngiry 16/3/2007 clioa Chinh pht .

b/ c6.Ciu 3: LUa chgn phuong 6n dring cho c6u h6i sau:Khi 6p dung phrlong ph6p x6c dinh tri gi6 tfnh thui5 theo tri gi6 giao dich

cril haq8 h6a nh0p khAu tuong t.u, lO hdng nhap khAu tucrng t.u phei duqc xuAtkhqu t10.n vigt Nam vdo ctng ngiy ho{c trong vdng ..... tru6c ho{c sau ngiyxu6t khAu cria 16 hdng dang Anqc xic dinh tri gi-e tinn-Aril.

al 30 ngiryb/ 60 ngdyc/ 90 ngdy

cau 4: Nhfrng truqng hgrp ndo du6i day kh6ng dugc sri dgng khi x6cdifi tri gi6 theo phucrng ph6p tri 916 suy lufln?

al Gie ban tr€n thi trucrng nQi dla cria mflt hang cung lopi rlugc san xu6ttai ViPt Nam.b/ Gi|bdn hing hod pthi gumg nQi dia nudc nhfp khAu.cl Gi|ban hing ho6 r10 xudt HrAu d5n ViQt Nam.d/ chi phf san xuAt hang ho6, trir c6c chi phi san xu6t hung ho6 dugc srl

dpng trong phucrng ph6p tffi to6n.e/ Tri gi5 tinh thu5 ti5i thi6u.gl Cdc loai gi6 6p dft hoac gi6 dinh.h/.st dung tri gi6 th6p hon trong hai tri gi6 thay th6 de lim tr! gia tinh

thu0.Ctu 5: Tim ra mQt quy dinh sai tong c6c quy dinh sau:crn cri quy tlinh tai Nghi dinh 40lz007ND-cp ngiry t613t2007 oiua

Chinh Phri, ngu&i khai hii guan c6 nghia vr;:a/ Tudn thri nguy€n tlc tu k0 khai, t,u x6c dinh tri gi6 tinh thuii; chiu tr6chnhiem tru0c phap luflt vA tfnh chinh x6c, tinh trunE thlrc cta .i. nii dungkE khai vd ktiit qud x6c dinh tri gidtinhthuiS cira minh;blxdc dinh tri gi6ldm cln cri tinh khoin b6o ddm phuc vu cho viQc th6ngquan hang h6a;c/ Cung c6p th6ng tin x6c thgc vA cic tiri liQu, chimg tu hqp ph6p, hqp lQldm cln cuxdc dinh tri gi6 tfnh thui5 theo y6u cAu cria cs quu" rrai quan ;d/ Nop thuii.theo mrtc gi6 do cs qr* hai quan x6c durtr quy dirr, ,aikhoAn 7 Di0u t5 Nghi rtinh s6 40/2007n{D-cp ngiy t6t3/2007 cnaChfnh phri.Ciu 6: Chgn phronq dndfing trong cdc phuong dn du6i ddy:c6 bao nhi6u quy t[c.tong qu6t giei thich viQc ph6n loai hang h6a theo

Danh msc hing h6a xuat khAu, nhAp Sau viet Nam dyl tr€n HQ th5ng hdi hdam6 tA vi mE h6a hdng h6a (HS) cria T6 chric Hii quan th6 gi6i:

a.5b.6c.7

CAU 7: Chgn phuong dn ditng trong cdc-phuong dn du6i ddy:

. c6g tii liEu say day, tii liQu ndo dung d6 tham kh6o khi phan lo4i hang ho6xuAt khAu, nhfp khAu:

a. Chri gidi Chi ti6t USb. Ch6.siai bd sung AHTN (SEN)

t '-c. Tuy€n tAp y kiOn phdn lo4id. Tdt cA cdc tii liQu tr€n

Ciu 8: Chgn phuong dV dqng trong cdc phwong dn duoi ddy:Quy tic 2 thuQc Quy tlc t6ng qu6t dugc 6p dpng d€ ph6n lo4i khi:a. c6c m6t hang o dang chua hoan chinh hofc chua hoan thi€nb. C6c m{t tran[ O dan! chua lip r6p ho{c th6o rdi

----;--

c. Hdn hqp vi hqrp ch6t crla c6c nguy6n liQu ho[c c6c chdtd. Tdt cdc cdc truong hgp trOn

Ciu 9 : Chpn phuong dn dilng trong cdc phuong dn dudi ddy:Danh muc AHTN quy dinh mE s6 hang ho6 d cdp d0 m6y chr1 s6 :

a. 10

b.6c.8

Ciu 10 z Chgn phuong.dn &ing trong cdc phuong dn duoi day:Phdn lo4i hing ho6 o c6p d6 ph6n nh6m thgc hiQn theo :

a. Quy tdc 2b. Quy t6c 4c. Quy tic 6cf;u 11 :. Nhrlrg yiiu tti cAn tham khdo khi quytit dinh lua chqn diAu ki0nIncotermsa. Gi6 ci vd tinh hinh thitrucrngb. Kha n6ng thu€ phuong tign vfln tdi vi bdo hi€mc. Kli n[ng th6ng quan hang h6a vd phucrng tign vfn tiid. Cb 3 cdu trdnCAu 12 : VAn dcrn dudmg bi6n c6 chirc nlnga. Chimg tu sd htu hing h6ab. Bing chrlmg cria hgp d6ng chuy€n chdc. Bi0n lai nhfn hang dO chod. Ca 3 cdu tr€n d€u dringCAu 13 : Khi tiiSn hanh ki6m tra LlCvdc6c chimg rir rrong b0 chrmg ru

thanh to6n, ni5u ph6t hiQn ngay boc hdng l6n tiu tronB/L ru, rrgay giao hdigcu6i cung qgy dlnh tr€n L/C, cs quan hii quan c6 th6

a. ChAp nhanb. Kh6ng ch6p n]rfn, khing.d[nh L/C hoflc BlLldchimg tu giAc. Chdp nhfln, n0u c6 sua ddi L/C hqp IQ

d. Ce 3 cdu tr6n ddu saiCiu 14 :. Khi c6 nghi ngo hang h6a bitam dung ld gid m4o vd nhdn hiQu,

chri sd htu quy6n vd ngudi nh{p khAu c6 quydn dugc:a. Trung ctu gi6m dinh tAi CUc SHTTi CUc Bdn quydn 6c giit.b. Tnmg c6u gi6m dinh tai Trung tdm gi6m dinh do Nhd nudc thAnh lfptheo quy dinh cria Phdp luat ve Sgtt.c. Tnmg cflu giSm dinh tai bat ky td chrlc gi6m ctinh dQc Iflp nio.tmld. Trung cdu gi5m dinh tai Trung tdm Phdn tich phdn lopi cria nginh Hiiquan.Ciu 15 : Thuong nhan nhflp khAu hang h6a c6 C/O MEu E do Trung

QuOc c6p. Tuy nhi€n, li6u dsn do,m0t c6ng ty kh6c d M! cAp. L6 hing nn! c6dugc huong uu d6i thuli quan ACFTA khOng?

a. C6b. Kh6ng

c. C6,.tr*g phAi c6 vfn don chd su6tU. PhAn If thuy6t:

ciu 1 (30 tliem): cong ty A tai viQt Nam lqy hap dOng mua sgi thu6c 16

theo gi6 FoB tu cdng ty B d nudc ngodi ae nhap khAu vdo viQt Nam, t6ngtr.i gi6 16 hang ld 50.000 USD. Q6rg fy A tu thu6 vd trA cudc phi van chuy,lnbing 5% t6ng tr! gi6 16 hang de vfln chuy6n hing h6a v,i tdi cria ttrAu nirapddu ti6n tai VietNam.

Hdy xdc dinh tr i gi5 tinh ttruti hang h6a nhfp khAu cho t6 hdng niiu:

rlPhibno hitim hang h6a nhflp l<hAu dtin crla knAu nhfp dAu tiOn la 4.500USD.

J/ cp,ng ty A kh6ng mqa bao hiiSm cho ld hang sqi thuric Li tu nu6c xudtkhiu diin cria khAu nh[g dAu tiOn t4i viQt Nam. Tiy nhi€n, trudc d6 3O-ngdyc6ng tyA d4 nhap ktrdu 16 hdng gi6ng h€t vi thanh toan phi bao hi€m rirnu6c xuAt khAu dcn viQt Nam ctro io hdng nny v6i si5 tiAn bing rox i6ng trigi616 hing.

cAu 2 (a0 tliom) z xilc dirft tri gi6 tinh thu6 cho hang h6a nhgp khAu vdoViQt Nam bi6t ring:

- Hdng h6a nhfp khAu dang x6c dinh tri gi6 la hQp dmg brit lem bang 96b4ch dan kich thudc 10cm x 20cm, do nha san xu6t A tai nu6c n san xuAt.LO hang nhfp khAu khdng dri dieu kiOn de xric dinh tri gi6 tinh thu6 theophucrng ph6p tri gi6 giao dich cria hing h6a nhflp lJrAu @hucmg ph6p 1).

- c6 thong tin vA c6c 16 hdng hQp brit dugc nh0p knAu vio vigt Namtru6c 16 hAng dang x6c dinh tri gi6 tinh thue aO ngay, cg thO nhu sau:

j Hlng h6a 1: hQp brit kfch thudc 10cm x 20cm, lAm bang vii, do nhA s6nxuAt A tpi nudc B s6n xuAt.

+ Hang h6a 2: hQp brit kfch thudc 10cm x 20cm, lim bing 96 b4ch dAn,sdn xu6t tpi nu6c Y.

+ Hing h6a 3: hQp birt kich thu6c 8cm x 17,5cm, ldm bing g5 b4ch din,do nhd sdn xudt A t4i,nu6c B san xuAt.

+ Hang h6a 4: hQp brit kich thu6c 10cm x 20cm, lnm beng gd b4ch dan,do nhi san xuAt A tpinudc B sdn xu6t, tren nep hQp c6 in rrinn niran vf[ hoBthinh theo ban ve thi6t t<ti tlugc lim ra & ViQt Nam.

'

.,Hdy dua nh6n dinh vA tung hang hda (1,2,3,4) c6 phni ld h6a nhflp khAugi6ng hEt hoac tucrng tg vdi hang h6a dang x6c dinh tri gi6 kh6ng? GiAi rhichcdu trd loi.

CAU h6i

Phdn tric nghiQm (30 tliem)

Ciu I : Nhtng v,in AC Incoterms giAi quyiita. Chuy6n quy6n sd hiru hdng h6ab. Giai tho6t ho{c mi6n tru trdch nhigm trong truoag hgp bat khektr6ng

.,c.Yipham hgp tt6ngd. Ce 3 cdu tr6n ddu sai

Cdu2:.Vfn don ducrng bi6n ld mQt chirng t&.,a.BdtbuQcphAi c6 trong hO so hAi quan COi vOi hang nhfp khAub. Kh0ng bit buEc phii c6 trong hd so hAi quan a6i vOi hnng nhflpkh6uc. Ci 2 cdutrdn dAu dringd. Ca 2 cdutr6n d€u sai

Ciu 3 : N6u mQt ngudi nhflp khAu sr} dung phucrng thric thanh toan tindpng chring tir, co quan Hii quan c6 thdm quy6n y6u cAu nguoi nhfpkhiu xudt trinh thu tin dpng khi

,a. Ngudi nhQp knAu d6ne ky td khai hii quan tpi cria khAu nh4pb. co quan hii quan ti6n hanh kiOm tra sau th6ng euErrl zc. co quan hAi quan ti6n hinh c6c biQn ph6p diAu tra theo quy dfnh criaph6p lu3t t6 tung hinh sU

d.bvdc,'

CAu 4 : Trong thbi gian t4m dimg ldm thri q? hi! ry1q va x6c dinh tinh

,;;;; ir;tiHir;. hane h6a bi tam dirne, 'r,t,

ro him quyAn vitr?ng ph6p ly v0 SHTT cua hang noa Dl lem oung' urlu DU ,*u LItlJw' Y

nzubi nhdP kh6u dugc:""-";;:;"4;;Au;;hang h6a sau khi dusc co quan HQ tl6ng f vd nQp mQt

khoan tidn dAm bio.theo quY dinh'

b.LdY mdu khi c6 Y0u cflu'

;.Liy;t; ;t" h.ang !r6a sau ktri dusc co quan HQ done i'd. Kh6ng duqc lAy m6u' ,^ - -r 'r , an ^r l

Ciu 5 r fn"*g ofran rfr6p ktrAu hang h6a c6_C/O M[u VJ do NhAt Ban

.,ip iry ,frier,, tO"" don do ,n6t .Org ty-kh.ic d Dei Loan cAp' LO hing niy

tO A,rqt hucrng uu d6i thuti quan VJEPA kh6ng?

a. C6b. Ktr6ng ,

ta.C6,nhung phii c6 vfln dcrn chO su6t

Ciu 6: Chgn pto*g an dfng trong c6c phucrng an dudi d6y:

Ktri ph6n l"ai;;;"h6a han! h6a phei tgdn thri c6c quy dinh nio dudi

ddy:.u.Nghidirrh06/2003/I.ID-!Pngay22n20a3criaChinhphti

b. Danh mpc hang h6a xuat nhap kheu viet Nam, Bi6u thue nhfp

kfidu uu dei.

c. 6 Quy tic t6ng qu6t giii thich viQc ph6n toai hang h6a theo HQ

th6ng hdi hda mO tivi md h6a hing h6a'

7 d. Tdt cd c6c c6c di0m tr€n

Ciu 7: Chgn phuong 61r dy* trong^cac phupg^to du6i ddy:

Theo Quy tat r i.; tf,uQc.Quy tic a, Quv tic tdng q)6':h] hensho6 sE

dugc phan tai ,ao r,fiO'"., c6 sti ttrtl t.u sau ctng trong s6 c6c nh6m cr)ng duqc

xem xdt d0 PhAn lo4i'

.ra. Dirngb. Sai

CAu8:Chqnphugng6ndringtrongc6cphuongandu6itl6y:rrong ttrtri g#eiai {ryct u'[* nai neubi khai hii q]u1

'Fl?i1?l thue

kh6ns phii thuc nienln.o l5t luan vO phdn lopi, 6p dr;ng mrlc thug tl6i v6i hang

nffiffintrflp knAu cta co quan hAi quan'

a. Dfng,'b. Sai --

Cf,u9:Cho.nphuong6ndirngtrongc6cphucmgilndudJiday:Hang h6a libio bi, vpt chrla flmg ph6n lo4i theo :

a. Quy tIc 3

,b.Quythc6t-c QuYric5/

Cflu10:Chgnphuongandirngtrongc6cphuongandu6id6y:

C6ch ph6n loqitheo quy tlc 3b chi ntrim vio c6c truong hpp ,a. SanphAmh6nhqpb. San phim cqu t4otu nhi6u nguy€n liQu kh6c nhau -c. San phAm c6u t4o t& nhieu UO pt ar c6u thanh kh6c nhaud. Hang h6a dugc d6ng g6i 0 dAng bO de ben lee. Ca 4 trusng hgp tr€n.

CAu 11: DiAn vio ch6 r6ng chti s6 thich hqrpc6n ql qyy dinh ei Nghi dinh 40/2007ND-cp ngiy 16t3/2007 ciua

chinh phri thi d,! duqc x6c dinh tri gi6 ti{r thy6 theo phuorig prrap t 1 gia giuodich, giao alch qh0n.khAu ph6i thoa m6n tt6ng thoi. .. i. ... Oidu tien.

CAu L2: V tcirin rurla dring hay saiKhi x6c diqh tri gi6 tinh thu6 theo phucrng.ph6p tri giri giao dich cria hang

T. *?l 5triu giols het hopc hang hoa nhep tiA:" to*g i;, i"q, phdp srl dpngtri gi6 tfnh thu€ cria 16 hing nhfp khAu gi6ng het ho{c ruong r.u-d6 dugc x6c

*i4 T*.tl.rlongphap khdc ngoai phuong ph{p tri gi6 giao aiJrr iam tri gia tintrthu€ cho 16 hdng rlang x6c dinh tri gi6 tinh thui5. .

t alDing.b/ Sai.Ciu 13: DiAn d6p an dring vio c6u sau:Khi 6p dpng phuong ph6p x6c dinh tri gi6 tinh thu6 ttreo tri eiitkhdu mr

f! sia ban hang h6a tr6n thi trucrng ViQt nam tlugc lga chqn d6 rrr,[u ttl ld gi6ban cira hing h6a "dugc brin ra (ban bu6n hoflc ban ie; ,ao ngiy s6m nhAt ,uuklr: *?q tel nhtr,rs kh6ng chim qu6 ....... ngey ("eav theo tich) sau ngdynhflp kh6u 16 hang d6".

a/ 30 ngiyb/ 60 ngdyc/ eo nley/ciu 14: cin crl quy tlinh ei vdn ban quy pham ph6p lupt vd tri gi6 tfnh

thuti thi Ngudi khai hii quan phei nQp khodn uat aa* m,i ti,ou man nhfrg quydinh ndo dudi ddy:

a/ Thuc hi€n-EiieArl.Lac dinh tri gi6 tinh ttruii trang h6a nhap khAu;

-,bl Ig"ri khai hAi quan mri6ii-duqc-ili6nEqu6liffig}-oA. * '' '

Q)Th6a mEn d6ng thdi cd a vd b.ciu 15: c6n cri quy dinh tai Nghi dinh s6 4olz007NE-cp ngiy

161312007 crla chfnh phri, tri gi6 tfnh thuii hdng h6a xu6t kh6u ld:

,il ei| brin tai crla khAu xu6t lgia FOB hoflc gi6 DAF).-b/ gi6 CIF.cl giSEXW.

II, Phin lf thuyiit:

cau I (30 tli6m): cong ty Q nh0p khAu hang h6a vdo viQt Nam v6i gi6 h6adcrn lit 50.000 USD (gi6 xu6t xucrng) vi cdc chi phi co iidn quan, g6m:

- 3.000 usD le cu6c phi vfn tai vi b6o hi6m de dua hing diSn cang b5c hang10n tau t4i nudc qu6 cinh T.

- 1.000 usD le cudc'phi luu kho Tong kiri cho b6c hing.l€n tiu t4i nu6c qu6canh T vi do Cdng fy Q tA truc tiiip cho ngubi vfn chuytin qu6 cdnh.

- 1.500 usD le phi bio hi6m, phi vfn tii hang h6a tr) nu6c qu6 cdnh d6ncang dd hang tai VietNam.

Ngodi,r4 theo th6a thuOn giEa nguoi mua vi ngudi bdn thi trong cu6c vfntai qudc te (F) dd bao g6m chi phi d0 hang tai cang nudc nhfp khAu (c6ngCAi Lan, Viet Nam), nhung e6 OAy nhanh ti6n d0 nhfn hang tp! c6ng, COngry Q da thu€ cdu cria nhi cung cAp dfch vp.cingcii L6n d6 d6 hang ruphucrng tign v0n tii vdi chi phi fhuO tri Fuc ti6p cho nhd cung c6p oictr w ta5OO USD.

Tri gi6 tinh thu5 cria 16 hdng Ii bao nhi€u?

S?y,z (0tli6m): cong ty A tai viQt Nam nhflp khau 10 tan siia bQt til nhexuat khau B d nu6c ngodi. Sta bQt nhfp khAu dugc dlrng rrong c6c bao bi riOngc6 trgng luqng 5Okg/bao vdi don gi6 5 usD/kg. Sau kni nh0p khAu, siia b0t sEduoc Cdng ty A pha ch6 th€m huong ligu vd tt6ng g6i de b6n le.

Bao bi ae aong g6i bdn 16 dugc cdng ry A mua cria nguli s6n xu6t X tai.ViQt Nam.

Cric chi phi C6ng ry A phii thanh to6n ld:

Sta bOt

HQp thiec r6ng (loai 900gr) :

Nhdn m6c:

: 5 USD&g (gi6 CIF),40 USD/I00 hQp (gi6 CIF) )10 USD/100 nhdn (ei6 CIF) I

. ! H?v c61 cu quy din| tpi v6n bin quy p.ham ph6p luflt v0 tri gi6 tinh thu6d0 x6c dinh tri gi6 tinh thu6 frang h6a nhpp tha".