NGHIEN CLfU-TRAO DOI<br />
<br />
<br />
QUY TAC )(UAT ](il HANG HOA (^A KHU VyC THUONG MAI n/DO ASEAN<br />
ThS. LE MINH TIMN *<br />
<br />
<br />
D udi gdc do khoa hgc luat thuang mai<br />
qudc te, quy tdc xuit xft hdng hod<br />
(Rules of Origin - RO) dugc hieu Id tap hgp<br />
phap luat ve nhan vd ghi nhan hdng hod;<br />
- De phuc vu cdc boat ddng mua sim cua<br />
chinh phu theo quy dinh cua phap ludt qudc<br />
cac quy dinh phdp luat vd quyet dinh hdnh gia dd vd phdp luat qudc te.<br />
chinh de xdc dinh qudc gia dugc coi Id da Khu vuc thuong mai tu do ASEAN<br />
san xuit ra hdng hod (nude xuat xft cua hdng (ASEAN Free Trade Area AFTA) bit dau<br />
hod). Hien nay, do nhieu san pham hdng boa dugc hinh thanh tft ndm 1993 vdi muc tieu<br />
dugc sdn xuit theo cdc cdng doan khdc nhau, tu do hod vd thuan Igi hod thuang mai hdng<br />
moi cdng doan dugc thue hien d mdi qudc hod ngi khdi thdng qua viec dd bd cdc rao<br />
gia khac nhau nhdm tan dung cdc Igi the lien can thud quan vd phi thue quan ddi vdi<br />
quan cua qudc gia dd (nhu nhdn cdng, nguyen thuong mai hdng boa ngi khdi vd xay dung,<br />
vat lieu, cdng nghe...) nen trong nhidu trudng tridn khai cdc boat ddng, chuong trinh thuan<br />
hgp, cac qudc gia va cdc khu v\tc nhap khau Igi hod thuong mai hang hod trong khu vuc.<br />
cin xdc dinh dugc xuat xft chinh thftc cua Cdng cu phap H chinh de xay dung vd thue<br />
loai hdng hod nhap khiu nay. Tren thue td, hien AFTA Id Hiep dinh vd chuong trinh uu<br />
phap luat cua cdc qudc gia vd cdc lien ket dai thud quan cd hieu luc chung cho AFTA<br />
kinh td qudc td hien nay ddu cd cdc quy dinh (CEPT) ki ngay 28 thdng 1 ndm 1992. Ngi<br />
ve quy tdc xuit xft hdng hod dp dimg cho dung chinh cua CEPT Id dua ra chuang trinh<br />
hang hod nhap khdu nhdm cdc muc dich: cit gidm thud quan chung xudng mftc 0%<br />
- Xac dinh hdng hod nhap khau thudc dien 5% vd loai bd cdc rdo cdn phi thue quan ddi<br />
dugc hudng uu ddi thuong mai (nhu uu dai vdi thuong mai hdng hod ndi khdi. Chuong<br />
thue quan, cdc bi?n phdp phi thue quan...); trinh ndy dugc thue hien trong thdi ban 10<br />
- De thue thi cac bien phdp bode cdng cu ndm, kd tft ngdy 1/1/1993 ddn 1/1/2003.<br />
thuang mai, nhu thue chdng bdn phd gid, Vdi muc tieu xdy dung "mdt thj trudng<br />
thud ddi khdng, bien phdp tu ve... (ddi vdi don nhit va co sd sdn xuit chung" ciia Cdng<br />
hang hod cd xuit xft tft mdt sd nude nhit ddng kinh td ASEAN (AEC) tren co sd sir tu<br />
djnh la ddi tugng cua cdc bien phdp vd cdng do luan chuydn cua 5 ydu td co bdn cua san<br />
cy thuang mai nay); xuit: hdng hod, djch vy, vdn, ddu tu vd lao<br />
Dd phuc vy cdng tdc thdng ke thuong ddng vdo ndm 2015, ngdy 26/2/2009 cdc<br />
mai (nhu xdc dinh lugng nhap khau va tri gia<br />
nhap khiu tft timg ngudn khdc nhau); ' Gidng vien Khoa phdp luat quoc tf<br />
De phuc vy vi?c thue thi cdc quy dinh Trudng Dai hgc Ludt Hd NOi<br />
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TAP CHi LUAT HOC S(5 9/2011 65<br />
NGHIEN CLTU - TRAO DOI<br />
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qudc gia ASEAN da ki Hiep dinh thuang bd va hdng hod cd xuit xft khdng thuin tuy<br />
mai hang hod ASEAN (ATIGA ASEAN hodc khdng dugc sdn xuat toan bd.<br />
Trade in Goods Agreement) tai Cha-am, Thai 1. Hang hoa co xuat xir thuan tuy hoac<br />
Lan. Hiep dinh ndy dugc xay dung tren co dvgrc san xuat toan bg<br />
sd ke thfta vd hgp nhat cac quy dinh cua cdc Loai hdng hod nay dugc xdc dinh cd xuat<br />
vdn ban phap li trudc do ve AFTA (tinh den xft ASEAN theo tieu chi "toan bd" (hay tieu<br />
trudc khi ki ATIGA, ASEAN dd cd tdng chi "hodn toan"). Tieu chi "toan bd" trong<br />
cgng 15 vdn bdn phdp li quy dinh ve AFTA, quy tdc xuat xft ciia cac qudc gia vd cac lien<br />
trong do bao gdm cd Hiep dinh C E P T / A F T A / ' ^ ket kinh te qudc te, thdng thudng deu dugc<br />
ddng thdi bd sung cdc ndi dung mdi nhdm dieu xac dinh d "mftc do tuyet ddi". Tftc Id hdng<br />
chinh todn dien vd nang cap tit cd cdc ITnh vuc hod phdi hodn toan dugc sinh trudng va thu<br />
hgp tdc ve thuang mai hdng hod trong ASEAN hoach d nude xuat xft hoac dugc gia cdng<br />
cho phu hgp vdi yeu cau xdy dung Cdng ddng hodn todn bdng cdc nguyen lieu cua nude<br />
kinh td ASEAN. xuat xft. Mdt thanh phan nhd nhat ciia<br />
Tuong tu nhu cac khu vuc thuong mai tu nguyen lieu hoac bd phan, phu tiing khdng<br />
do FTAs khdc tren the gidi, dk xdc dinh hdng cd xuat xu cua nude xuat khau se lam cho<br />
sdn pham hodn thdnh lien quan mat di tinh<br />
hod dugc hudng uu dai thuong mai trong<br />
chat "xuat xft toan bd".<br />
AFTA^^^ ddng thdi nhdm trdnh hien tugng<br />
Hdng hod cd xuat xft thuan tuy hoac<br />
"chech hudng thuang mai - trade deflection"^^^<br />
dugc sdn xuat todn bd theo quy dinh cua<br />
quy tdc xuit xu hang hod dugc xay dvmg<br />
ASEAN cd the phan thdnh cdc nhdm sau:<br />
thdnh mdt trong cdc che dinh phdp li chinh<br />
Nhdm 1: Nhdm hdng hoa la ddng thue<br />
cua AFTA. Hiep dinh thuang mai hang hod<br />
vat sinh trudng vd dugc thu hoach d qudc<br />
ASEAN ndm 2009 da ddnh rieng Chuong 3<br />
gia thdnh vien:<br />
bao gdm cac dieu tft 25 den 39 dd quy dinh vd Thue vat vd cac sdn phim tft thue v^t<br />
quy tdc xuat xft. Cdc qudc gia thanh vien cd dugc trdng va thu hoach d qudc gia thanh<br />
the dp dyng true tiep hodc ban hdnh, sfta ddi, vien xuat khau;<br />
bd sung cdc vdn bdn phdp luat qudc gia dd Ddng vat sinh trudng va dugc nudi<br />
thue hien cdc quy dinh ve quy tdc xuat xft cua dudng tai qudc gia thdnh vien xuat khiu;<br />
ATIGA. Theo dd, d Viet Nam Bd cdng thuang Hang hod thu dugc tu sdn bdn, bay, cau,<br />
da ban hanh Thdng tu sd 2I/2010/TT-BCT danh bit... t?ii qudc gia thdnh vien xuat khiu.<br />
ngay 17/05/2010 ve viec thirc hi?n Quy tdc Nhdm 2: Nhdm cac hang hod phi sinh<br />
xuat xft trong Hiep dinh thuang mai hang vat dugc khai thdc d qudc gia thdnh vien:<br />
hod ASEAN. Khodng san vd cac sdn phim ty nhien khdc;<br />
Theo Quy tdc xuit xft cua Khu vuc Phd thai, phd lieu cd ngudn gdc tft qua<br />
thuong mai tu do ASEAN, hang hod cd xuit trinh san xuit cua qudc gia dd;<br />
xft ASEAN bao gdm hai loai: hang hod cd Phd phim thu nhdt dugc tai qudc gia<br />
xuat xft thuan tuy hodc dugc san xuit todn thdnh vien dugc dimg lam nguyen lieu thd.<br />
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66 TAP CHl L U A T HOC S 6 9/2011<br />
NGHIEN CLTU - TRAO DOI<br />
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Nhdm 3: Nhdm cdc sdn phim (bao gdm nguyen vat lieu, bd phan, phy timg nhap<br />
cd sinh vat va phi sinh vat) dugc khai thac, khiu hoac khdng rd xuit xft (ggi chung Id<br />
che bien bode ddnh bit tft cdc vimg bidn nguyen lieu khdng cd xuit xft). Trong sd dd,<br />
bdng tdu dugc ddng ki vd treo cd cua qudc chi nhumg san phdm dugc sdn xuit, gia cdng<br />
gia thdnh vien: hay che bidn dat d mdt "mftc do diy du" iJiit<br />
Dugc khai thdc bode ddnh bit trong dinh (hay "mftc do ddng kd") tai qudc gia<br />
vimg lanh hdi vd ddc quyen kinh te ciia qudc xuit khiu mdi dugc coi Id cd xuit xft cfta<br />
gia thanh vien; nude dd. Cdc tidu chi xuit xft hien nay tren<br />
- Dugc khai thdc hodc ddnh bit tren vung the gidi ddi vdi loai hang boa ndy ddu nhdm<br />
bien qudc te; dexdc dinh "mftc do diy dft" hodc "mftc do<br />
- Dugc khai thac, che bien hodc ddnh bit ddng ke" dd. Theo cdc quy dinh phap ludt cua<br />
tft day bien vd Idng ddt dudi ddy bien ngodi ASEAN, hdng hod thudc loai nay dugc coi Id<br />
lanh hdi qudc gia thdnh vien, noi ma qudc cd xuat xft ASEAN khi ddp ung mgt trong ba<br />
gia dd cd quyen khai thac. tieu chi: Tieu chi hdm lugng gid tri khu vuc,<br />
Nhdm 4: Nhdm cdc sdn pham che tao: Id tieu chi chuyen ddi ma sd hang hod hodc tieu<br />
cac hang hod dugc sdn xuat tai qudc gia xuat chi mat hdng cy the. Cdc nhd xuat khdu hang<br />
khau, hoan todn bdng cdc nguyen lieu thuge hod dugc quyen lira chgn sft dyng mgt trong<br />
cac nhdm tren. ^'*^ cdc tieu chi ndy de xdc djnh xuat xft hdng hod.<br />
Nhu vay, tat cd cdc loai hdng hod ndy a. Tieu chi hdm lugng gid tri khu vuc<br />
deu Id hdng hod cd xuit xft "100% ASEAN". (Regional Value Content - RVC)<br />
Hang hod tft nhdm 1 den nhdm 3 Id hdng hod Theo quy dinh tai khodn 1 Dieu 28<br />
cd tinh chit "xuit xft thuan tuy", cdn nhdm 4 ATIGA 2009, "hdng hod dugc sdn xuat tgi<br />
la hang hod dugc "sdn xuit todn bd". qudc gia thdnh vien vd cd RVC khdng dudi<br />
2. Hang hoa co xuat xir khong thuan 40% thi dugc coi Id cd xuat xit ASEAN"<br />
tuy hoac khong dirge san xuat toan bg Ham lugng gid tri ASEAN dugc tinh<br />
Hdng hod loai ndy Id nhiing san phdm theo mgt trong hai phuang phdp sau:<br />
dugc sdn xuit toan bd hodc tft mgt phdn * Phuang phdp true tiep:<br />
<br />
Chi phi nguyen Chi phi nhan Chi phi phan Chi phi Lgi<br />
vat li?u ASEAN + cdng tryc tiep + bd tryc tiep + khac + nhuan<br />
RVC = 100%<br />
Tri gia FOB<br />
<br />
Ddi vdi trudng hgp nguyen vat lieu ho§c vien, dugc sft dung Idm nguyen lieu tai Idnh<br />
cdc cdng d o ^ san xuat hdng hod lien quan thd cua qudc gia thdnh vien khdc de sdn xudt<br />
ddn nhidu qudc gia ASEAN thi nguyen vat ra sdn phim dugc hudng uu dai thue quan se<br />
li?u ASEAN dugc xac djnh nhu sau: dugc coi la cd xuat xft cua quoc gia thdnh<br />
Hang hoa cd xuit xft tft qudc gia thdnh vien sdn xuat ra sdn pham dd.<br />
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TAP CHl LUAT HOC S6 9/2011 67<br />
NGHIEN CCrU - TRAO 001<br />
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- Neu RVC cua nguyen vat lieu nhd hon lugng ndi dia vdi didu kien ham lugng gia tri<br />
40%, ham lugng gid tri ASEAN ndy se dugc ASEAN nay bdng hodc ldn bom 20%.^^^<br />
"cdng gdp" theo diing ti le thue te vdo hdm * Phuong phap gidn tiep:<br />
<br />
Trj gia cua nguyen vat lif u, phu tiing<br />
Trj gia FOB hoac hang hoa khdng cd xuat xu<br />
RVC = xl00%<br />
Tri gia FOB<br />
<br />
Trong do: true tidp vao qua trinh san xuit hang hod);<br />
- Chi phi nguyen vat lieu ASEAN Id gid nghien eftu, phat trien, thiet ke vd che tao;<br />
CIF cua nguyen vat lieu, phu tung hodc hang khudn rap, khudn due, viec trang bi dyng cy<br />
hod thu dugc hodc dugc tu sdn xuat bdi nhd vd khau hao, bdo tri va sfta chfta cua nha<br />
san xuat trong qua trinh sdn xuat hdng hod;^^^ may va thidt bi; tien bdn quyen sdng chd (cd<br />
Tri gid nguyen vat lieu, phy tung hodc lien quan den mdy mdc hodc quy trinh san<br />
hdng hod khdng cd xuat xft la: xuit cd ban quydn hodc quydn sdn xuit hang<br />
+ Gid CIF tai thdi diem nhap khau cua hod); kidm tra vd thft nghiem nguyen vdt lieu<br />
hang hod bode thdi diem nhap khau dugc vd hdng hod, luu trft vd sdp xdp trong nha<br />
chung minh; bode mdy; xft li cdc chat thdi cd the tdi che vd cac<br />
+ Gid xdc dinh ban dau trd cho hdng hod yeu td chi phi trong viec tinh toan tri gia cua<br />
khdng xac dinh dugc xuat xft tai lanh thd cua nguyen vat lieu thd nhu chi phi cang, chi phi<br />
qudc gia thanh vien noi dien ra boat ddng giai phdng hang va thue nhap khau phai tra<br />
sdn xuat hoac che bien; cho cdc thanh phin chiu thud;<br />
Chi phi nhan cdng true tiep bao gdm Tri gia FOB Id tri gia cua hang hoa sau<br />
luong, thu lao va cdc Idiodn phuc lgi khac khi dugc giao qua lan can tau, bao gdm ca<br />
cho ngudi lao ddng lien quan den qud trinh chi phi van tai den cang ho|c khu vuc giao<br />
san xuat; hdng cudi cimg tai nude xuat khiu.<br />
Chi phi phan bd true tiep bao gdm Cdc qudc gia thanh vien ASEAN chi<br />
(nhung khdng gidi ban) cdc hang muc tdi sdn dugc sft dyng mdt trong hai phuong phap<br />
thue lien quan tdi qud trinh san xuat (bdo tinh RVC ndi tren dd xdc dinh xuit xft cua<br />
hidm, chi phi thue vd thue mua nhd mdy, hdng hod xuat khiu. Tuy nhien, cdc qudc gia<br />
khiu hao nhd xudng, sfta-ehua vd bdo tri, thdnh vien dugc linh boat trong vi?c thay ddi<br />
thud, Idi cim cd); cdc khodn thue mua vd trd phuong phdp tinh vdi didu kign su thay ddi<br />
Idi cua nhd mdy vd thiet bi; an ninh nhd may, dd phdi dugc thdng bao cho HOi ddng AFTA<br />
bdo hidm (nhd may, thiet bi vd nguyen vat it nhit Id 6 thdng trudc khi dp dyng phuang<br />
lieu sft dung trong qua trinh sdn xuat hdng phdp mdi. Vifc kidm tra RVC cua nude<br />
hod); cdc chi phi tifn ich (ndng lugng, dien, thanh vien nhzlp khiu ddi vdi hang hod nhap<br />
nude vd cdc chi phi tien ich khac ddng gdp khiu ciing phdi d\ra tren phuong phdp tinh<br />
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68 TAP CHi LUAT HOC S6 9/2011<br />
NGHIEN CQU - TRAO 001<br />
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ma nude thdnh vien xuat Idiiu dang dp dyng, quy each ddng gdi vd cdc thudc tinh<br />
dyng.^^^ Theo quy dinh tai khodn 7 Didu 5 khdc, mdi loai hdng hod se dugc xac dinh vd<br />
Phy lye 1 Thdng tu cua Bd cdng thuang sd sip xep vdo mdt ma sd nhit dinh trong he<br />
21/2010/TT-BCT ngdy 17/05/2010, Viet thdng hdi hod, tren co sd cdc quy tie cua he<br />
Nam dp dung phuang phdp tinh gidn tiep de thdng hdi hod dd. Trong moi he thdng ma sd<br />
xac dinh xuat xft cua hdng hod xudt khdu. vd md td hdng hod, thdng thudng, ma sd d<br />
b. Tieu chi chuyen ddi md sd hdng hod cap 2 sd la ma hieu cua loai hang (ddng thdi<br />
(Change in Tariff Classification - CTC) Id ma hieu cua cac chuong cua he thdng hai<br />
Theo tieu chi ndy, hdng hod dugc coi Id boa), cap 4 sd la ma hieu cua nhdm hang, 6<br />
cd xuat xu ASEAN neu "tdt cd cdc nguyen sd la ma hieu cua phdn nhdm hdng 6 sd, 8 sd<br />
vat lieu khdng cd xudt xd sie dung de sdn Id ma hieu cua phan nhdm hang 8 sd...<br />
xudt ra hang hod dd dd trdi qua qud trinh Chuyen ddi ma sd hdng hod d cap 4 sd<br />
chuyen ddi md sd hdng hod (CTC) d cdp 4 (CTC) hay cdn ggi Id chuyen ddi nhdm hang<br />
sd ciia he thdng hdi hod" ^^^ dugc the hien d viec thdnh pham dugc sdn<br />
Khac vdi tieu chi ham lugng gia tri khu xuit ra phai cd ma sd HS d cap 4 sd khdc vdi<br />
vuc RVC (dung de xdc dinh ti le phan tram ma sd HS (cung d cap 4 sd) cua tat cd cac<br />
gia tri khu vuc so vdi tdng gid tri hdng boa), nguyen lieu dau vao (khdng cd xudt xu<br />
tieu chi nay cd tinh kT thuat (ve hdi quan), ASEAN) dung de san xuat ra san pham dd.<br />
dugc dung de xac dinh xem lieu cdc nguyen Hay ndi each khdc, thdnh pham phdi dugc<br />
vat lieu diing de sdn xuat ra hdng hod (chft xdp d hang myc cap 4 sd (nhdm hdng) khac<br />
khdng phai ban than hang hod do) khdng cd vdi hang myc cua tat cd nguyen vat lieu nhap<br />
xuat xft da dugc gia cdng, che bien d muc do khiu da sft dung, dieu nay cd nghTa Id thdnh<br />
"dang kd" tai qudc gia thanh vien hay chua. phim khdng ndm trong cdc nhdm hang cua<br />
Ve nguyen tac chung, boat ddng gia cac nguyen vat lieu nhap khau da sft dung.<br />
cdng, chd bidn dugc coi Id "dang ke" khi dd Hien nay tren the gidi cd nhieu he thdng<br />
thay ddi thue chit tinh chat hodc ddc tinh HS khdc nhau, he thdng HS dugc dp dyng<br />
rieng cua nguyen lieu da sft dyng. Sir thay trong AFTA Id he thdng trong Phy lyc cua<br />
ddi dac tinh dd dugc xdc dinh (mdt cdch kT Cdng udc vd he thdng hdi hod ma sd vd md<br />
thuat) theo tieu chi ndy Id cac nguyen vdt td hdng hod, dugc thdng qua va ap dyng d<br />
lieu dugc sft dyng de san xuat ra hang boa da cdc qudc gia thdnh vien theo luat phdp cua<br />
dugc chuyen ddi ma sd hdng hod trong he qudc gia dd.^ ^<br />
thdng hai hod. Trudng hgp hdng hoa cd ti 1? khdng<br />
Hf thdng hdi hod md td vd ma sd hang dang kd nguyen vat lieu khdng dap ftng dugc<br />
hoa thudng dugc ggi tat la he thdng hdi hod tieu chi CTC (trudng hgp De Minimis) van<br />
hoac he thdng HS, la he thdng ten ggi vd ma dugc coi Id hdng hod cd xuat xft ASEAN neu<br />
sd hang hod dugc tieu chudn hod quoc te va phin tri gid cua nguyen vat lieu khong cd<br />
diing de phan loai hang hod. Tuy vdo ten ggi, xuit xft sft dung dd san xuat ra hang hoa<br />
md td ve tinh chdt, thdnh phan, cau tao, cdng khong dat tieu chi CTC nhd ban bode bang<br />
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TAP CHi L U A T HOC S6 9/2011 69<br />
NGHIEN CLTU - TRAO DOI<br />
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mudi phan trdm (10%) tri gid FOB cua hdng thuin tuy hoac dugc sdn xuit todn bd; hoac<br />
hod ddng thdi hang hod dd phdi ddp ftng tit tren co sd yeu ciu vd RVC, hoac chuyen ddi<br />
cd cdc quy dinh khdc cua Quy tdc xuit xft ma sd d mdt cap do nao dd cua hdng hod,<br />
hdng hod ASEAN.