22. VieƤt Nam NGĆĆĆI MUA A NĆ¶Ć“Ć¹c E NGĆĆĆI BAĆN S NhaĆø saĆ»n xuaĆ”t M (3)CHUYEĆ N HAĆNG BUYER & SELLER CASE STUDY VĆ duĆÆ 1: ?CoĆ¹ hoaĆÆt ƱoƤng baĆ¹n haĆøng ƱeĆ„ xuaĆ”t khaĆ„u sang VieƤt Nam ? (1) KYĆ HĆĆP ĆOĆNG (4)THANH TOAĆN ĆAĆT HAĆNG (2)
23. Singapore KHO HAĆNG B VieƤt Nam NGĆĆĆI BAĆN B NGĆĆĆI MUA M (3)CHUYEĆ N HAĆNG BUYER & SELLER CASE STUDY VĆ duĆÆ 2: ?CoĆ¹ hoaĆÆt ƱoƤng baĆ¹n haĆøng ƱeĆ„ xuaĆ”t khaĆ„u sang VieƤt Nam ? KYĆ HĆĆP ĆOĆNG(1) (4)THANH TOAĆN (2) YEĆU CAĆU
34. SMITH Pierre Toy Factory Jones Company 4000 c.u . Äį» chĘ”i Trįŗ£ 500 c.u. Trįŗ£ 3500 c.u. THANH TOĆN GIĆN TIįŗ¾P SELLER BUYER L Ć khoįŗ£n nį»£ cį»§a Piere
36. GIĆĆI HAĆN QUYEĆN ĆĆNH ĆOAĆT HAY SĆĆ DUĆNG ĆIEĆU KIEĆN BAĆN HAĆNG HAY HAY GIAĆ CAĆ TIEĆN THU ĆĆĆĆC DO ĆĆNH ĆOAĆT, SĆĆ DUĆNGHAĆNG NHAĆP KHAĆ U MOĆI QUAN HEĆ ĆAĆC BIEĆT ÄIį»U KIį»N ĆP Dį»¤NG TRį» GIĆ GIAO Dį»CH 6/1
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45. NHAĆN VIEĆN/ GIAĆM ĆOĆC DOANH NGHIEĆP KHAĆC THAĆNH VIEĆN HĆĆP DOANH, GOĆP VOĆN OĆNG CHUĆ VAĆ NGĆĆĆI LAĆM THUEĆ NGĆĆĆI BAĆN KIEĆ M SOAĆT NGĆĆĆI MUA & NGĆĆĆC LAĆI HOĆ ĆEĆU BĆ BEĆN THĆĆ BA KIEĆ M SOAĆT HOĆ CUĆNG KIEĆ M SOAĆT BEĆN THĆĆ BA MOĆT NGĆĆĆI THĆĆ BA 5% COĆ PHIEĆU BIEĆ U QUYEĆT MOĆI BEĆN THAĆNH VIEĆN CUĆA MOĆT GIA ĆĆNH Äk4: Mį»i quan hį» Äįŗ·c biį»t ( a) (b) (c) (d) ( e) (f) (g) (h)
46.
47. NgĘ°į»i mua NgĘ°į»i b Ć” n Hį»£p Äį»ng Äįŗ§u tĘ° 20% V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć dį»„ 1 QHÄB? C Ć : v Ƭ 20% > 5%
48. NgĘ°į»i mua NgĘ°į»i b Ć” n Hį»¢P Äį»NG Äįŗ§u tĘ° 2 % V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć dį»„ 2 QHÄB ? KHĆNG: v Ƭ 2% < 5%
49. NgĘ°į»i mua B NgĘ°į»i b Ć” n S Hį»£p Äį»ng Äįŗ§u tĘ° 90 % 303/251 V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć dį»„ 3 CĆ“ng ty D CĆ“ng ty F Äįŗ§u tĘ° 50 % Äįŗ§u tĘ° 10 % QHÄB ? KHĆNG: v Ƭ 4,5% < 5% 90 45 4.5
50. NgĘ°į»i mua B NgĘ°į»i b Ć” n S Hį»¢P Äį»NG Äįŗ§u tĘ° 100 % V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć dį»„ 4 CĆ“ng ty D CĆ“ng ty G Äįŗ§u tĘ° 50 % Äįŗ§u tĘ° 100 % CĆ“ng ty F Äįŗ§u tĘ° 50 % QHÄB ? C Ć : v Ƭ 25% > 5% 100 50 25 25
51. NgĘ°į»i mua B NgĘ°į»i b Ć” n S Hį»¢P Äį»NG Äįŗ§u tĘ° 50% V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć dį»„ 5 CĆ“ng ty D CĆ“ng ty G Äįŗ§u tĘ° 50 % Äįŗ§u tĘ° 50 % CĆ“ng ty F Äįŗ§u tĘ° 100 % QHÄB ? KHĆNG: v Ƭ khĆ“ng Äįŗ§u tĘ°
52. NgĘ°į»i mua B NgĘ°į»i b Ć” n S Hį»¢P Äį»NG Äįŗ§u tĘ° 50 % V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć Dį»¤ 6 CĆ“ng ty D Äįŗ§u tĘ° 2 % QHÄB ? KHĆNG: v Ƭ 2% < 5%
53. NgĘ°į»i mua B NgĘ°į»i b Ć” n S Hį»¢P Äį»NG V Ć dį»„ vį» mį»i quan hį» Äįŗ·c biį»t V Ć Dį»¤ 7 CĆ“ng ty D CĆ“ng ty G Äįŗ§u tĘ° 100 % Äįŗ§u tĘ° 50 % Äįŗ§u tĘ° 50 % QHÄB ? C Ć : v Ƭ 25% > 5% 50 25
58. + TieĆ n hoa hoĆ ng vaĆø phĆ moĆ¢i giĆ“Ć¹i KhoaĆ»n laƵi chuyeĆ„n laĆÆi Chi phĆ Ć±oĆ¹ng goĆ¹i haĆøng hoĆ¹a CaĆ¹c khoaĆ»n trĆ“ĆÆ giuĆ¹p Chi phĆ bao bƬ TieĆ n baĆ»n quyeĆ n, phĆ giaĆ”y pheĆ¹p Chi phĆ vaƤn chuyeĆ„n PhĆ baĆ»o hieĆ„m
59.
60.
61. 1) TieĆ n hoa hoĆ ng & phĆ moĆ¢i giĆ“Ć¹i : ā Hoa hoĆ ng mua haĆøngā coĆ¹ nghĆ³a laĆø khoaĆ»n tieĆ n maĆø ngƶƓĆøi mua traĆ» cho ƱaĆÆi lyĆ¹ ƱaĆÆi dieƤn cho mƬnh Ć“Ć» nĆ¶Ć“Ć¹c ngoaĆøi ƱeĆ„ thƶĆÆc hieƤn dĆ²ch vuĆÆ giao dĆ²ch mua haĆøng hoĆ¹a nhaƤp khaĆ„u . ā Hoa hoĆ ng baĆ¹n haĆøngā laĆø khoaĆ»n tieĆ n maĆø ngƶƓĆøi baĆ¹n traĆ» cho ƱaĆÆi lyĆ¹ ƱaĆÆi dieƤn cho mƬnh ƱeĆ„ thƶĆÆc hieƤn dĆ²ch vuĆÆ giao dĆ²ch baĆ¹n haĆøng hoĆ¹a nhaƤp khaĆ„u .
65. VĆ DUĆ : TIEĆN HOA HOĆNG HAĆI QUAN NgƶƓĆøi baĆ¹n NhaĆø xuaĆ”t khaĆ„u NgƶƓĆøi mua NhaĆø nhaƤp khaĆ„u Thanh toaĆ¹n (100) Invoice (100) Invoice (100) NgƶƓĆøi trung gian BeĆ¢n thĆ¶Ć¹ 3 TieĆ n hoa hoĆ ng(5) TrĆ² giaĆ¹ giao dĆ²ch = 105 ThƶĆÆc teĆ” thanh toaĆ¹n (100) + KhoaĆ»n ƱieĆ u chƦnh (5)
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68. CAĆC LOAĆI BAO BĆ- VAĆT LIEĆU ÄOĆNG GOĆI BAO B Ć CHĆN BĆN TRONG BAO B Ć BĆN NGOĆI NGUY ĆN LIį»U ÄĆNG GĆI NH ĆN CĆNG TĆI Hį»P T ĆI KHĆ CHĆN HĆNG Hį»P BĆA Cį»ØNG H į»P BĆA Cį»ØNG S į»T Tįŗ¤M NĆNG HĆNG THĆNG KIM LOįŗ I THĆNG HĆNH į»NG BĆA Cį»ØNG TĆI KHĆ Cį» KHĆ RĘ M Bį»T BIį»N GIįŗ¤Y Vį»¤N DĆN KĆN Hį»P ÄĆNG THĆNG ÄĆNG GĆI CHĆN KHĆNG Xįŗ¾P LĆN GIĆ Bįŗ¢O QUįŗ¢N THEO ÄK MĆI TRĘÆį»NG
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70. CAĆC YEĆU CAĆU CHUNG DO NGĆĆĆI MUA CUNG CAĆP TRĆĆC TIEĆP HOAĆC GIAĆN TIEĆP MIEĆN PHĆ HOAĆC ĆĆĆĆC GIAĆM GIAĆ ĆĆĆĆC SĆĆ DUĆNG HOAĆC TIEĆU HAO HEĆT TRONG SAĆN XUAĆT HOAĆC BAĆN HAĆNG CHĆA ĆĆĆĆC BAO GOĆM TRONG GIAĆ BAĆN DĆĆA TREĆN SOĆ LIEĆU KHAĆCH QUAN VAĆ COĆ THEĆ ĆĆNH LĆĆĆNG ĆĆĆĆC A B C D E F B C D E F
85. QUAĆ TRĆNH VAĆN CHUYEĆ N HAĆNG CHI PHĆ VAĆN TAĆI CHI PHĆ BOĆC DĆĆ, CHUYEĆ N HAĆNG CHI PHĆ BAĆO HIEĆ M HAĆNG HOĆA CHI PHĆ VAĆN TAĆI CHI PHĆ BOĆC DĆĆ, CHUYEĆ N HAĆNG CHI PHĆ BAĆO HIEĆ M HAĆNG HOĆA
86. CaĆ¹c chi phĆ phaĆ¹t sinh sau khi NK TieĆ n laƵi phaĆ»i traĆ» lieĆ¢n quan ƱeĆ”n vieƤc traĆ» tieĆ n mua haĆøng NK ĆIEĆU CHĆNH GIAĆM Chi phĆ ngƶƓĆøi mua traĆ»,lieĆ¢n quan ƱeĆ”n tieĆ”p thĆ²,quaĆ»ng caĆ¹o haĆøng hoĆ¹a NK CaĆ¹c khoaĆ»n chieĆ”t khaĆ”u Chi phĆ vįŗn chuyį»n, bįŗ£o hiį»m nį»i Äį»a sau NK
87.
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93. THį»¬ NGHIį»M HĆNG HĆA I NgĘ°į»i NK S NgĘ°į»i b Ć” n ChuyĆŖn gia T Machine, $ 30.000 $500 Ph Ć kiį»m tra h Ć ng Thį» nghiį»m thĆŖm
94. TIEĆN LAĆI LAĆI COĆ PHAĆN LaƵi vay theo thoĆ»a thuaƤn taĆøichĆnh KHOĆNG CAĆU THAĆNH TRONG TRĆ GIAĆ
120. CHI PHĆ HĆĆP LYĆ CHI PHĆ VAĆN TAĆI VAĆ BAĆO HIEĆ M Cho haĆøng hoĆ¹a khi tieĆ¢u thuĆÆ treĆ¢n thĆ² trƶƓĆøng noƤi Ć±Ć²a THUEĆ, PHĆ VAĆ LEĆ PHĆ Khi nhaƤp khaĆ„u vaĆø khi baĆ¹n haĆøng nhaƤp khaĆ„u LĆĆI NHUAĆN BAĆN HAĆNG SAU KHI NHAĆP KHAĆ U CHI PHĆ QUAĆN LYĆ CHUNG veĆ baĆ¹n haĆøng nhaƤp khaĆ„u
123. CHI PHĆ QUAĆN LYĆ CHUNG CF ĆIEĆN THOAĆI, THOĆNG TIN LIEĆN LAĆC CAĆC KHOAĆN NĆĆ THIEĆT BĆ VAĆN PHOĆNG
124.
125. Giao dĆ²ch giƶƵa ngƶƓĆøi nhaƤp khaĆ„u vaĆø ngƶƓĆøi mua haĆøng trong nĆ¶Ć“Ć¹c khoĆ¢ng coĆ¹ moĆ”i quan heƤ ƱaĆ«c bieƤt N. Mua N. BaĆ¹n N. NhaƤp khaĆ„u N. Mua trong nĆ¶Ć“Ć¹c LĆĆA CHOĆN GIAĆ TƬm kieĆ”m caĆ¹c giao dĆ²ch baĆ¹n haĆøng treĆ¢n thĆ² trƶƓĆøng VieƤt Nam cuĆ»a baĆ»n thaĆ¢n haĆøng NK hay haĆøng NK gioĆ”ng heƤt/ haĆøng NK tƶƓng tƶĆÆ
126. NgaĆøy nhaƤp khaĆ„u GiaĆ¹ baĆ¹n ra cuĆ»a haĆøng hoĆ¹a ngay sau khi NK nhƶng khoĆ¢ng quaĆ¹ 90 ngaĆøy KhoĆ¢ng quaĆ¹ 90 ngaĆøy sau ngaĆøy nhaƤp khaĆ„u loĆ¢ haĆøng DOĆNG THĆĆI GIAN
127.
128. HAĆNG NHAĆP KHAĆ U ĆĆĆĆC BAĆN SAU KHI ĆĆĆĆC GIA COĆNG, CHEĆ BIEĆN THEĆM ĆĆ VN NGUYEĆN TRAĆNG ?
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130. MĆĆC SOĆ LĆĆĆNG SP 1 LAĆN BAĆN GIAĆ BAĆN ĆĆN VĆ SOĆ LAĆN BAĆN TOĆ NG SP ĆAĆ BAĆN 1 - 10 11 - 25 > 25 100 95 90 10 laĆ n baĆ¹n, 5 sp/laĆ n 10 laĆ n baĆ¹n, 3 sp/laĆ n 5 laĆ n baĆ¹n, 12 sp/laĆ n 1 laĆ n baĆ¹n 35 sp 1 laĆ n baĆ¹n 50 sp 80 60 85 LĆĆA CHOĆN MĆĆC GIAĆ
1. Article 8, paragraph 1 (a) (i) of the Agreement states that, in determining Customs value under the provisions of Article 1, commissions and brokerage, except buying commissions, shall be added to the price actually paid or payable to the extent that they are incurred by the buyer but are not included in the price. According to the Interpretative Note to Article 8, the term ābuying commissionsā means fees paid by an importer to his agent for the service of representing him abroad in the purchase of the goods being valued. 2. Commissions and brokerage are payments made to intermediaries for their participation in the conclusion of a contract of sale. 3. Although the legal position may differ between countries with regard to the designation and precise definition of the functions of these intermediaries, the following common characteristics can be identified.
Buying and selling agents 4. The agent (also referred to as an āintermediaryā) is a person who buys or sells goods, possibly in his own name, but always for the account of a principal. He participates in the conclusion of a contract of sale, representing either the seller or the buyer. 5. The agentās remuneration takes the form of a commission , generally expressed as a percentage of the price of the goods. 6. A distinction can be made between selling agents and buying agents. 7. A selling agent is a person who acts for the account of a seller; he seeks customers and collects orders, and in some cases he may arrange for storage and delivery of the goods. The remuneration he receives for services rendered in the conclusion of a contract is usually termed āselling commissionā. Goods sold through the sellerās agent cannot usually be purchased without payment of the selling agentās commission. These payments can be made in the ways set out below. 8. Foreign suppliers who deliver their goods in pursuance of orders placed through a selling agent usually pay for the latterās services themselves, and quote inclusive prices to their customers. In such cases, there is no need for the invoice price to be adjusted to take account of these services. If the terms of the sale require the buyer to pay, usually direct to the intermediary, a commission that is additional to the price invoiced for the goods, this commission must be added to the price when determining transaction value under Article 1 of the Agreement. 9. A buying agent is a person who acts for the account of a buyer, rendering him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods. 10. The buying agentās remuneration which is usually termed ābuying commissionā is paid by the importer, apart from the payment for the goods. 11. In this case, under the terms of paragraph 1 (a) (i) of Article 8, the commission paid by the buyer of the imported goods must not be added to the price actually paid or payable.
Buying and selling agents 4. The agent (also referred to as an āintermediaryā) is a person who buys or sells goods, possibly in his own name, but always for the account of a principal. He participates in the conclusion of a contract of sale, representing either the seller or the buyer. 5. The agentās remuneration takes the form of a commission , generally expressed as a percentage of the price of the goods. 6. A distinction can be made between selling agents and buying agents. 7. A selling agent is a person who acts for the account of a seller; he seeks customers and collects orders, and in some cases he may arrange for storage and delivery of the goods. The remuneration he receives for services rendered in the conclusion of a contract is usually termed āselling commissionā. Goods sold through the sellerās agent cannot usually be purchased without payment of the selling agentās commission. These payments can be made in the ways set out below. 8. Foreign suppliers who deliver their goods in pursuance of orders placed through a selling agent usually pay for the latterās services themselves, and quote inclusive prices to their customers. In such cases, there is no need for the invoice price to be adjusted to take account of these services. If the terms of the sale require the buyer to pay, usually direct to the intermediary, a commission that is additional to the price invoiced for the goods, this commission must be added to the price when determining transaction value under Article 1 of the Agreement. 9. A buying agent is a person who acts for the account of a buyer, rendering him services in connection with finding suppliers, informing the seller of the desires of the importer, collecting samples, inspecting goods and, in some cases, arranging the insurance, transport, storage and delivery of the goods. 10. The buying agentās remuneration which is usually termed ābuying commissionā is paid by the importer, apart from the payment for the goods. 11. In this case, under the terms of paragraph 1 (a) (i) of Article 8, the commission paid by the buyer of the imported goods must not be added to the price actually paid or payable.
Thį»i gian: 10 ph Ćŗ t /57 ph Ćŗ t Nhį»Æng Äiį»m cįŗ§n lĘ°u Ć½: - Nh Ć¢n viĆŖn hįŗ£i quan sįŗ½ khĆ“ng Ä Ć” nh gi Ć” hay x Ć” c Äį»nh gi Ć” trį» cį»§a viį»c Ä Ć³ ng g Ć³ i m Ć chį» chįŗ„p nhįŗn c Ć” c chi ph Ć thį»±c tįŗæ do ngĘ°į»i mua ÄĘ°a ra, ngay cįŗ£ khi nhį»Æng chi ph Ć Ä Ć³ ng g Ć³ i n Ć y thįŗ„p hĘ”n gi Ć” trį» thį»±c. - Chi ph Ć Ä Ć³ ng g Ć³ i khĆ“ng chį» bao gį»m nguyĆŖn liį»u ÄĘ°į»£c sį» dį»„ng trong Ä Ć³ ng g Ć³ i h Ć ng nhĘ° gį», nhį»±a, giįŗ„y, v.v, m Ć cĆ²n bao gį»m cįŗ£ chi ph Ć nhĆ¢n cĆ“ng Ä Ć³ ng g Ć³ i.
1. Mį»„c tiĆŖu: bi įŗæt c Ć” ch x Ć” c Äį»nh trį» gi Ć” cį»§a loįŗ”i h Ƭ nh trį»£ gi Ćŗ p (4) 2. Thį»i gian: 5 ph Ćŗ t / 89 ph Ćŗ t 3. Nhį»Æng Äiį»m cįŗ§n lĘ°u Ć½: - Äį»c phįŗ§n Ch Ćŗ giįŗ£i cho Äiį»u 8: Kho įŗ£n 1 (b) (iv): nh įŗ„n mįŗ”nh Äoįŗ”n 5.
Paragraph 1 (c) 1. The royalties and licence fees referred to in paragraph 1 (c) of Article 8 may include, among other things, payments in respect to patents, trade marks and copyrights. However, the charges for the right to reproduce the imported goods in the country of importation shall not be added to the price actually paid or payable for the imported goods in determining the customs value. 2. Payments made by the buyer for the right to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export to the country of importation of the imported goods .
Article 1.1(c) ( c) that no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller, unless an appropriate adjustment can be made in accordance with the provisions of Article 8; Article 8.1(d) ( d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues directly or indirectly to the seller.
Article 8.2 In framing its legislation, each Member shall provide for the inclusion in or the exclusion from the customs value, in whole or in part, of the following : (a) the cost of transport of the imported goods to the port or place of importation; (b) loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation; and (c) the cost of insurance. Commentary 21.1 Cost of transportation Advisory Opinion 13.1 SCOPE OF THE WORD āINSURANCEā UNDER ARTICLE 8.2 (c) OF THE AGREEMENT 1.What interpretation should be given to the word āinsuranceā in Article 8.2 (c) of the Agreement ? 2.The Technical Committee on Customs Valuation expressed the following opinion. It is apparent from the context of paragraph 2 of Article 8 that that paragraph concerns charges connected with the shipment of the imported goods (cost of transport and transport-related costs). Hence the word āinsuranceā used in subparagraph (c) should be interpreted as referring solely to insurance costs incurred for the goods during the operations specified in Article 8.2 (a) and (b) of the Agreement.
