{"id":4652,"date":"2026-03-18T16:37:23","date_gmt":"2026-03-18T16:37:23","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4652"},"modified":"2026-03-18T17:10:50","modified_gmt":"2026-03-18T17:10:50","slug":"thong-tu-121-2025-tt-btc-tt-121-ve-thu-tuc-hai-quan","status":"publish","type":"post","link":"https:\/\/parkerrussell.com.vn\/vi\/tin-tuc\/thong-tu-121-2025-tt-btc-tt-121-ve-thu-tuc-hai-quan\/","title":{"rendered":"Th\u00f4ng t\u01b0 121\/2025\/ TT-BTC (\u201ctt 121\u201d) v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan"},"content":{"rendered":"

TH\u00d4NG T\u01af 121\/2025\/TT-BTC<\/strong> (\u201cTT 121\u201d) V\u1ec0 TH\u1ee6 T\u1ee4C H\u1ea2I QUAN<\/strong><\/p>\n

Ng\u00e0y 18\/12\/2025, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 121\/2025\/TT-BTC, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 39\/2018\/TT-BTC) v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, nh\u1eadp kh\u1ea9u.<\/p>\n

Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m c\u1eadp nh\u1eadt v\u00e0 \u0111\u1ed3ng b\u1ed9 v\u1edbi quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Lu\u1eadt s\u1ed1 90\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 167\/2025\/N\u0110-CP, \u0111\u1ed3ng th\u1eddi \u0111\u00e1nh d\u1ea5u b\u01b0\u1edbc chuy\u1ec3n m\u1ea1nh t\u1eeb ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd truy\u1ec1n th\u1ed1ng sang qu\u1ea3n l\u00fd d\u1ef1a tr\u00ean d\u1eef li\u1ec7u s\u1ed1.<\/p>\n

Th\u00f4ng t\u01b0 s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1\/2\/2026.<\/p>\n

M\u1ed9t s\u1ed1 \u0111i\u1ec3m thay \u0111\u1ed5i quan tr\u1ecdng nh\u01b0 sau:<\/p>\n

B\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p t\u1edd khai<\/strong><\/p>\n

Quy \u0111\u1ecbnh m\u1edbi b\u00e3i b\u1ecf ho\u00e0n to\u00e0n y\u00eau c\u1ea7u n\u1ed9p t\u1edd khai h\u1ea3i quan gi\u1ea5y\/b\u1ea3n ch\u1ee5p \u0111\u1ed1i v\u1edbi c\u00e1c th\u1ee7 t\u1ee5c qu\u1ea3n l\u00fd thu\u1ebf (mi\u1ec5n, gi\u1ea3m, ho\u00e0n, kh\u00f4ng thu thu\u1ebf v\u00e0 x\u1eed l\u00fd ti\u1ec1n thu\u1ebf n\u1ed9p th\u1eeba). \u0110\u00e1ng ch\u00fa \u00fd, th\u1ee7 t\u1ee5c khoanh ti\u1ec1n thu\u1ebf n\u1ee3 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a ho\u00e0n to\u00e0n. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n g\u1eedi y\u00eau c\u1ea7u qua h\u1ec7 th\u1ed1ng \u0111i\u1ec7n t\u1eed, c\u01a1 quan h\u1ea3i quan x\u1eed l\u00fd tr\u00ean c\u01a1 s\u1edf d\u1eef li\u1ec7u s\u1eb5n c\u00f3 gi\u00fap gi\u1ea3m \u0111\u00e1ng k\u1ec3 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, chi ph\u00ed in \u1ea5n v\u00e0 th\u1eddi gian \u0111i l\u1ea1i.<\/p>\n

B\u1ed5 sung tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb<\/strong><\/p>\n

N\u1ebfu c\u00e1c ch\u1ee9ng t\u1eeb (Gi\u1ea5y ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 C\/O, Gi\u1ea5y ph\u00e9p, K\u1ebft qua ki\u1ec3m tra chuy\u00ean ng\u00e0nh…) \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt tr\u00ean C\u1ed5ng th\u00f4ng tin m\u1ed9t c\u1eeda qu\u1ed1c gia ho\u1eb7c \u0111\u01b0\u1ee3c g\u1eedi qua C\u1ed5ng m\u1ed9t c\u1eeda ASEAN, Doanh nghi\u1ec7p kh\u00f4ng c\u1ea7n xu\u1ea5t tr\u00ecnh cho c\u01a1 quan H\u1ea3i quan. Quy \u0111\u1ecbnh n\u00e0y t\u0103ng t\u00ednh li\u00ean th\u00f4ng d\u1eef li\u1ec7u, gi\u1ea3m tr\u00f9ng l\u1eb7p h\u1ed3 s\u01a1.<\/p>\n

Th\u1eaft ch\u1eb7t vi\u1ec7c l\u1ef1a ch\u1ecdn kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX)<\/strong><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n l\u1ef1a ch\u1ecdn th\u1ef1c hi\u1ec7n ho\u1eb7c kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan c\u1ee7a DNCX \u0111\u01b0\u1ee3c si\u1ebft ch\u1eb7t h\u01a1n, v\u00ed d\u1ee5 h\u00e0ng h\u00f3a mua, b\u00e1n, thu\u00ea, m\u01b0\u1ee3n gi\u1eefa c\u00e1c DNCX v\u1edbi nhau kh\u00f4ng c\u00f2n thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p l\u1ef1a ch\u1ecdn kh\u00f4ng th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c h\u1ea3i quan.<\/p>\n

H\u01b0\u1edbng d\u1eabn th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi giao d\u1ecbch gi\u1eefa DNCX v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba<\/strong><\/p>\n

TT 121 quy \u0111\u1ecbnh chi ti\u1ebft th\u1ee7 t\u1ee5c h\u1ea3i quan \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua b\u00e1n, thu\u00ea, m\u01b0\u1ee3n gi\u1eefa DNCX v\u00e0 doanh nghi\u1ec7p n\u1ed9i \u0111\u1ecba.<\/p>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt 90\/2025 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 167\/2025, c\u00e1c giao d\u1ecbch n\u00e0y kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c xem l\u00e0 xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i ch\u1ed7 (XNKTC) nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, do \u0111\u00f3 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c theo c\u01a1 ch\u1ebf m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i quy tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

S\u1eed d\u1ee5ng VNeID \u0111\u1ec3 \u0111\u0103ng k\u00fd k\u1ebft n\u1ed1i h\u1ec7 th\u1ed1ng h\u1ea3i quan<\/strong><\/p>\n

Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n VNeID m\u1ee9c \u0111\u1ed9 2 \u0111\u1ec3 th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd ng\u01b0\u1eddi s\u1eed d\u1ee5ng, k\u1ebft n\u1ed1i v\u1edbi H\u1ec7 th\u1ed1ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed h\u1ea3i quan. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong l\u1ed9 tr\u00ecnh x\u00e2y d\u1ef1ng \u201cH\u1ea3i quan s\u1ed1\u201d, gi\u00fap b\u1ea3o m\u1eadt th\u00f4ng tin doanh nghi\u1ec7p v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a quy tr\u00ecnh ti\u1ebfp c\u1eadn h\u1ec7 th\u1ed1ng.<\/p>\n","protected":false},"excerpt":{"rendered":"

TH\u00d4NG T\u01af 121\/2025\/TT-BTC (\u201cTT 121\u201d) V\u1ec0 TH\u1ee6 T\u1ee4C H\u1ea2I QUAN Ng\u00e0y 18\/12\/2025, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 121\/2025\/TT-BTC, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 38\/2015\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 39\/2018\/TT-BTC) v\u1ec1 th\u1ee7 t\u1ee5c h\u1ea3i quan, ki\u1ec3m tra, gi\u00e1m s\u00e1t h\u1ea3i quan, thu\u1ebf xu\u1ea5t kh\u1ea9u,…<\/p>\n","protected":false},"author":4,"featured_media":4643,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4652","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=4652"}],"version-history":[{"count":2,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4652\/revisions"}],"predecessor-version":[{"id":4655,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/posts\/4652\/revisions\/4655"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media\/4643"}],"wp:attachment":[{"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=4652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=4652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/parkerrussell.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=4652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}