{"id":5076,"date":"2024-07-12T11:02:21","date_gmt":"2024-07-12T04:02:21","guid":{"rendered":"https:\/\/anlitalog.com\/?p=5076"},"modified":"2024-07-15T11:08:50","modified_gmt":"2024-07-15T04:08:50","slug":"nhua-duong","status":"publish","type":"post","link":"https:\/\/anlitalog.com\/vi\/nhua-duong\/","title":{"rendered":"Nh\u1ef1a \u0111\u01b0\u1eddng"},"content":{"rendered":"\t\t
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\u0110\u1ec3 c\u00f3 th\u1ec3 nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng m\u1ed9t c\u00e1ch thu\u1eadn l\u1ee3i \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c ngo\u1ea1i th\u01b0\u01a1ng v\u00e0 am hi\u1ec3u v\u1ec1 ph\u00e1p lu\u1eadt h\u1ea3i quan. Trong b\u00e0i vi\u1ebft n\u00e0y Anlita xin chia s\u1ebb \u0111\u1ebfn Qu\u00fd v\u1ecb quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng, m\u00e3 HS, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT v\u00e0 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng.<\/span><\/p>\n

Nh\u1ef1a \u0111\u01b0\u1eddng (Asphalt) l\u00e0 m\u1ed9t lo\u1ea1i v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng r\u1ed9ng r\u00e3i trong x\u00e2y d\u1ef1ng v\u00e0 b\u1ea3o tr\u00ec c\u00e1c tuy\u1ebfn \u0111\u01b0\u1eddng v\u00e0 b\u00e3i \u0111\u1ed7 xe. Nh\u1ef1a \u0111\u01b0\u1eddng \u0111\u01b0\u1ee3c nh\u1eadp kh\u1ea9u t\u1eeb nhi\u1ec1u qu\u1ed1c gia v\u1ec1 Vi\u1ec7t Nam nh\u01b0: Trung Qu\u1ed1c, Nga, Th\u00e1i Lan, M\u1ef9, \u1ea2 R\u1eadp X\u00ea \u00dat, \u1ea4n \u0110\u1ed9. M\u1eddi Qu\u00fd v\u1ecb theo d\u00f5i n\u1ed9i dung ch\u00ednh quy tr\u00ecnh l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp nh\u1ef1a \u0111\u01b0\u1eddng b\u00ean d\u01b0\u1edbi.<\/span><\/p>\n

M\u1ee5c l\u1ee5c<\/span><\/p>\n

1.     <\/span><\/span>N\u1ed9i dung nh\u00e3n m\u00e1c<\/span><\/a><\/span><\/p>\n

2.     <\/span><\/span>V\u1ecb tr\u00ed d\u00e1n nh\u00e3n tr\u00ean h\u00e0ng h\u00f3a<\/span><\/a><\/span><\/p>\n

3.     <\/span><\/span>Nh\u1eefng r\u1ee7i ro g\u1eb7p ph\u1ea3i khi kh\u00f4ng d\u00e1n nh\u00e3n<\/span><\/a><\/span><\/p>\n

4.     <\/span><\/span>M\u00e3 HS nh\u1ef1a \u0111\u01b0\u1eddng<\/span><\/a><\/span><\/p>\n

5.     <\/span><\/span>Nh\u1eefng r\u1ee7i ro khi \u00e1p sai m\u00e3 HS<\/span><\/a><\/span><\/p>\n

6.     <\/span><\/span>B\u1ed9 h\u1ed3 s\u01a1 l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng<\/span><\/a><\/span><\/p>\n

7.     <\/span><\/span>B\u01b0\u1edbc 1. Khai t\u1edd khai h\u1ea3i quan<\/span><\/a><\/span><\/p>\n

8.     <\/span><\/span>B\u01b0\u1edbc 2. M\u1edf t\u1edd khai h\u1ea3i quan<\/span><\/a><\/span><\/p>\n

9.     <\/span><\/span>B\u01b0\u1edbc 3. th\u00f4ng quan h\u00e0ng h\u00f3a<\/span><\/a><\/span><\/p>\n

10.<\/span>B\u01b0\u1edbc 4. Mang h\u00e0ng v\u1ec1 b\u1ea3o qu\u1ea3n v\u00e0 s\u1eed d\u1ee5ng<\/span><\/a><\/span><\/p>\n

     1. <\/span><\/b>Ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng<\/span><\/b><\/p>\n

Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u b\u1ea5t k\u1ef3 lo\u1ea1i m\u1eb7t h\u00e0ng n\u00e0o th\u00ec, \u0111\u1ea7u ti\u00ean Qu\u00fd v\u1ecb ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c v\u1ec1 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u c\u1ee7a m\u1eb7t h\u00e0ng \u0111\u00f3. Ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng c\u00e1c lo\u1ea1i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt sau:<\/span><\/p>\n

    \n
  1. Th\u00f4ng t\u01b0 38\/2015\/TT-BTC ng\u00e0y 25\/3\/2015; s\u1eeda \u0111\u1ed5i b\u1ed5 sung 39\/2018\/TT-BTC ng\u00e0y 20\/04\/2018.<\/span><\/li>\n
  2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 69\/2018\/N\u0110-CP ng\u00e0y 15\/05\/2018;<\/span><\/li>\n
  3. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2017\/N\u0110-CP ng\u00e0y 14\/4\/2017;<\/span><\/li>\n
  4. Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020.<\/span><\/li>\n<\/ol>\n

    Theo nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt tr\u00ean th\u00ec m\u1eb7t h\u00e0ng nh\u1ef1a \u0111\u01b0\u1eddng kh\u00f4ng thu\u1ed9c danh m\u1ee5c h\u00e0ng h\u00f3a c\u1ea5m nh\u1eadp kh\u1ea9u. Tuy nhi\u00ean, khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng ph\u1ea3i l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec3m sau:<\/span><\/p>\n

      \n
    1. H\u00e0ng \u0111\u00e3 qua s\u1eed d\u1ee5ng thu\u1ed9c danh m\u1ee5c c\u1ea5m nh\u1eadp kh\u1ea9u;<\/span><\/li>\n
    2. Khi nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng ph\u1ea3i d\u00e1n nh\u00e3n h\u00e0ng h\u00f3a theo 43\/2017\/N\u0110-CP;<\/span><\/li>\n
    3. X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu\u1ebf v\u00e0 tr\u00e1nh b\u1ecb ph\u1ea1t.<\/span><\/li>\n<\/ol>\n

      Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng c\u00e1c lo\u1ea1i. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u h\u1ebft v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh tr\u00ean vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

      2. D\u00e1n nh\u00e3n h\u00e0ng nh\u1eadp kh\u1ea9u<\/span><\/b><\/p>\n

      D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u l\u00e0 m\u1ed9t quy \u0111\u1ecbnh kh\u00f4ng m\u1edbi. Tuy nhi\u00ean, t\u1eeb sau khi Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec vi\u1ec7c d\u00e1n nh\u00e3n h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd h\u01a1n. D\u00e1n nh\u00e3n h\u00e0ng h\u00f3a nh\u1eb1m m\u1ee5c \u0111\u00edch gi\u00fap c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd \u0111\u01b0\u1ee3c h\u00e0ng h\u00f3a, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c xu\u1ea5t x\u1ee9 v\u00e0 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 h\u00e0ng h\u00f3a. V\u00ec th\u1ebf d\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 m\u1ed9t trong nh\u1eefng kh\u00e2u kh\u00f4ng th\u1ec3 thi\u1ebfu khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng t\u1eeb c\u00e1c qu\u1ed1c gia kh\u00e1c nhau.<\/span><\/p>\n

      2.1 N\u1ed9i dung nh\u00e3n m\u00e1c<\/span><\/i><\/strong><\/p>\n

      Ngo\u00e0i vi\u1ec7c ph\u1ea3i d\u00e1n nh\u00e3n th\u00ec n\u1ed9i dung nh\u00e3n c\u0169ng r\u1ea5t quan tr\u1ecdng. N\u1ed9i dung nh\u00e3n m\u00e1c c\u1ee7a c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 43\/2017\/N\u0110-CP. \u0110\u1ed1i v\u1edbi m\u1eb7t h\u00e0ng nh\u1ef1a \u0111\u01b0\u1eddng, th\u00ec n\u1ed9i dung c\u1ee7a m\u1ed9t nh\u00e3n m\u00e1c \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m nh\u1eefng th\u00f4ng tin sau:<\/span><\/p>\n

        \n
      1. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi nh\u00e0 xu\u1ea5t kh\u1ea9u (\u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty);<\/span><\/li>\n
      2. Th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u (\u0111\u1ecba ch\u1ec9, t\u00ean c\u00f4ng ty);<\/span><\/li>\n
      3. T\u00ean h\u00e0ng h\u00f3a v\u00e0 th\u00f4ng tin h\u00e0ng h\u00f3a;<\/span><\/li>\n
      4. Xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ol>\n

        \u0110\u00f3 l\u00e0 nh\u1eefng n\u1ed9i dung nh\u00e3n c\u01a1 b\u1ea3n c\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c d\u00e1n l\u00ean h\u00e0ng h\u00f3a. Nh\u1eefng th\u00f4ng tin \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n ph\u1ea3i s\u1eed d\u1ee5ng ti\u1ebfng anh ho\u1eb7c c\u00e1c th\u1ee9 ti\u1ebfng kh\u00e1c ph\u1ea3i c\u00f3 d\u1ecbch thu\u1eadt. Khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng n\u1ebfu g\u1eb7p ph\u1ea3i lu\u1ed3ng \u0111\u1ecf, th\u00ec h\u1ea3i quan ki\u1ec3m h\u00f3a s\u1ebd r\u1ea5t ch\u00fa tr\u1ecdng \u0111\u1ebfn n\u1ed9i dung nh\u00e3n \u1edf b\u00ean tr\u00ean.<\/span><\/p>\n

        2.2 V\u1ecb tr\u00ed d\u00e1n nh\u00e3n tr\u00ean h\u00e0ng h\u00f3a<\/span><\/i><\/strong><\/p>\n

        D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 c\u1ea7n thi\u1ebft, tuy nhi\u00ean d\u00e1n \u0111\u00fang v\u1ecb tr\u00ed m\u1edbi quan tr\u1ecdng h\u01a1n. Khi nh\u1eadp kh\u1ea9u th\u00ec nh\u00e3n h\u00e0ng h\u00f3a c\u1ea7n \u0111\u01b0\u1ee3c d\u00e1n l\u00ean c\u00e1c b\u1ec1 m\u1eb7t c\u1ee7a ki\u1ec7n h\u00e0ng nh\u01b0: Tr\u00ean th\u00f9ng carton, tr\u00ean ki\u1ec7n g\u1ed7, tr\u00ean bao b\u00ec s\u1ea3n ph\u1ea9m. Ho\u1eb7c b\u1ea5t k\u1ef3 ch\u1ed7 n\u00e0o mi\u1ec5n sao ti\u1ec7n ki\u1ec3m tra v\u00e0 d\u1ec5 nh\u00ecn th\u1ea5y. Vi\u1ec7c d\u00e1n nh\u00e3n \u0111\u00fang v\u1ecb tr\u00ed s\u1ebd gi\u00fap ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c th\u1eddi gian ki\u1ec3m h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng.<\/span><\/p>\n

        \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a khay tr\u00ean th\u1ecb tr\u01b0\u1eddng th\u00ec c\u1ea7n ph\u1ea3i th\u1ec3 hi\u1ec7n th\u00eam nhi\u1ec1u th\u00f4ng tin kh\u00e1c n\u1eefa. Nh\u01b0 nh\u00e0 s\u1ea3n xu\u1ea5t, \u0111\u1ecbnh l\u01b0\u1ee3ng c\u1ee7a h\u00e0ng h\u00f3a, th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt, ng\u00e0y th\u00e1ng s\u1ea3n xu\u1ea5t, c\u1ea3nh b\u00e1o an to\u00e0n.<\/span><\/p>\n

        2.3 Nh\u1eefng r\u1ee7i ro g\u1eb7p ph\u1ea3i khi kh\u00f4ng d\u00e1n nh\u00e3n<\/span><\/i><\/strong><\/p>\n

        D\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a l\u00e0 b\u1eaft \u0111\u01b0\u1ee3c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. N\u1ebfu tr\u00ean h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u01b0\u1ee3c d\u00e1n nh\u00e3n khi nh\u1eadp kh\u1ea9u ho\u1eb7c n\u1ed9i dung nh\u00e3n h\u00e0ng h\u00f3a b\u1ecb sai. Th\u00ec nh\u00e0 nh\u1eadp kh\u1ea9u ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng r\u1ee7i ro sau:<\/span><\/p>\n

          \n
        1. B\u1ecb ph\u1ea1t ti\u1ec1n theo quy \u0111\u1ecbnh, m\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 128\/2020\/N\u0110-CP;<\/span><\/li>\n
        2. Kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng thu\u1ebf nh\u1eadp kh\u1ea9u \u01b0u \u0111\u00e3i \u0111\u1eb7c bi\u1ec7t do ch\u1ee9ng nh\u1eadn xu\u1ea5t x\u1ee9 s\u1ebd b\u1ecb b\u00e1c b\u1ecf;<\/span><\/li>\n
        3. H\u00e0ng h\u00f3a d\u1ec5 b\u1ecb th\u1ea5t l\u1ea1c, b\u1ecb h\u01b0 h\u1ecfng do kh\u00f4ng c\u00f3 nh\u00e3n c\u1ea3nh b\u00e1o cho x\u1ebfp d\u1ee1, v\u1eadn chuy\u1ec3n.<\/span><\/li>\n<\/ol>\n

          V\u1edbi nh\u1eefng r\u1ee7i ro tr\u00ean th\u00ec ch\u00fang t\u00f4i khuy\u1ebfn ngh\u1ecb Qu\u00fd v\u1ecb n\u00ean d\u00e1n nh\u00e3n l\u00ean h\u00e0ng h\u00f3a khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng c\u00e1c lo\u1ea1i. N\u1ebfu Qu\u00fd v\u1ecb ch\u01b0a hi\u1ec3u \u0111\u01b0\u1ee3c h\u1ebft v\u1ec1 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 nh\u00e3n h\u00e0ng h\u00f3a. Vui l\u00f2ng li\u00ean h\u1ec7 \u0111\u1ebfn hotline ho\u1eb7c hotmail \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n.<\/span><\/p>\n

          3. X\u00e1c \u0111\u1ecbnh m\u00e3 HS c\u1ee7a nh\u1ef1a \u0111\u01b0\u1eddng<\/span><\/b><\/p>\n

          X\u00e1c \u0111\u1ecbnh m\u00e3 HS l\u00e0 b\u01b0\u1edbc quan tr\u1ecdng nh\u1ea5t khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u b\u1ea5t k\u1ef3 m\u1ed9t lo\u1ea1i h\u00e0ng n\u00e0o. X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u00e3 HS s\u1ebd x\u00e1c \u0111\u1ecbnh thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT v\u00e0 ch\u00ednh s\u00e1ch nh\u1eadp kh\u1ea9u. \u0110\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00fang m\u00e3 HS nh\u1ef1a \u0111\u01b0\u1eddng Qu\u00fd v\u1ecb c\u1ea7n ph\u1ea3i hi\u1ec3u \u0111\u01b0\u1ee3c \u0111\u1eb7c \u0111i\u1ec3m h\u00e0ng h\u00f3a: C\u00f4ng su\u1ea5t, ch\u1ea5t li\u1ec7u, nguy\u00ean l\u00fd ho\u1ea1t \u0111\u1ed9ng c\u1ee7a s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

          3.1 M\u00e3 HS nh\u1ef1a \u0111\u01b0\u1eddng<\/span><\/i><\/b><\/p>\n

          \n <\/span><\/b><\/p>\n \n \n \n \n \n
          \n

          M\u00e3 h\u00e0ng<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          M\u00f4 t\u1ea3 h\u00e0ng ho\u00e1 – Ti\u1ebfng Vi\u1ec7t<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          \u0110\u01a1n v\u1ecb
          \n t\u00ednh<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          NK
          \n TT<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          NK
          \n \u01b0u
          \n \u0111\u00e3i<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          VAT<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          ACFTA<\/o:p><\/span><\/b><\/p>\n <\/td>\n \n

          		<\/td>\n \n <\/tr>\n
          <\/td>\n \n <\/tr>\n
          \n

          2714<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

          Bi-tum\n v\u00e0 nh\u1ef1a \u0111\u01b0\u1eddng (asphalt), \u1edf d\u1ea1ng t\u1ef1 nhi\u00ean; \u0111\u00e1 phi\u1ebfn s\u00e9t d\u1ea7u ho\u1eb7c \u0111\u00e1 phi\u1ebfn s\u00e9t\n bi-tum v\u00e0 c\u00e1t h\u1eafc \u00edn; asphaltit v\u00e0 \u0111\u00e1 ch\u1ee9a asphaltic<\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

           <\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

           <\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

           <\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

           <\/o:p><\/span><\/b><\/p>\n <\/td>\n

          		\n

           <\/o:p><\/span><\/b><\/p>\n <\/td>\n \n

          		<\/td>\n \n <\/tr>\n
          \n

          27141000<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          – \u0110\u00e1\n phi\u1ebfn s\u00e9t d\u1ea7u ho\u1eb7c \u0111\u00e1 phi\u1ebfn s\u00e9t bi-tum v\u00e0 c\u00e1t h\u1eafc \u00edn<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          kg<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          5<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          0<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          10<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          0<\/o:p><\/span><\/p>\n <\/td>\n \n

          		<\/td>\n \n <\/tr>\n
          \n

          27149000<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          –\n Lo\u1ea1i kh\u00e1c<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          kg<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          5<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          0<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          10<\/o:p><\/span><\/p>\n <\/td>\n

          		\n

          0<\/o:p><\/span><\/p>\n <\/td>\n \n

          		<\/td>\n \n <\/tr>\n<\/tbody><\/table>\n

          3.2 Nh\u1eefng r\u1ee7i ro khi \u00e1p sai m\u00e3 HS<\/span><\/i><\/b>
          <\/p>\n

          X\u00e1c \u0111\u1ecbnh \u0111\u00fang m\u00e3 HS r\u1ea5t quan tr\u1ecdng khi l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp kh\u1ea9u nh\u1ef1a \u0111\u01b0\u1eddng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh sai m\u00e3 HS s\u1ebd mang l\u1ea1i nh\u1eefng r\u1ee7i ro nh\u1ea5t \u0111\u1ecbnh cho Qu\u00fd v\u1ecb nh\u01b0:<\/span><\/p>\n