CÁC CHI PHÍ LIÊN QUAN ĐẾN XUẤT KHẨU THAM KHẢO

Trong hoạt động giao thương quốc tế, bên bán và bên mua đều phải dự trù những khoản chi phí phát sinh. Những khoản phí này sẽ không được nêu rõ ràng trong hợp đồng ngoại thương mà hai bên đã kí kết. Tuy nhiên, việc dự trù này sẽ giúp doanh nghiệp xuất khẩu lẫn nhập khẩu tránh thua lỗ, bên bán sẽ đưa ra mức chào giá phù hợp, bên mua sẽ có được hàng giá rẻ. 

Vậy cụ thể các loại thuế phí phát sinh trong hoạt động xuất nhập khẩu là gì?

Cước phí vận tải biển (OF – Ocean Freight)

Cước OF được thu tại cảng đi hoặc cảng đến theo số lượng container. Cước phí sẽ có sự chênh lệch tại mỗi cảng đích, hãng tàu và thường thay đổi định kỳ 15 ngày. Vận chuyển càng xa thì phí OF càng cao.

Phí cầu cảng (THC – Terminal Handling Fee)

Đây là loại phí sẽ được thu tại nơi đi hoặc nơi đến của lô hàng. Phí cầu cảng sẽ được thu theo số lượng container vận chuyển. Mức thu tính trên số container, loại container. Do đó phí THC được thu phụ thuộc vào loại container vận chuyển của chủ hàng.

hoản phí cầu cảng tại cảng đích cũng được xem như tiền công cho việc vận chuyển container từ trên tàu xuống bãi. Phí này cũng được chi tra tương tự THC cho hoạt động thuê nhân công, trang thiết bị và nơi để container.

Phí niêm phong chì (Seal Fee)

Nhắc đến các loại phí trong xuất nhập khẩu, chắc chắn không thể không nhắc đến phí niêm phong chì. Đây là loại phí được thu tại điểm đi của lô hàng và theo số lượng container vận chuyển. Đây là phí mua seal để niêm phong container của hãng tàu. Trên seal có in có in số hiệu cụ thể, duy nhất để thuận tiện cho việc kiểm soát theo dõi hàng hóa. Đồng thời, phía hải quan có thể dựa vào số hiệu này để quản lý, theo dõi chống tình trạng buôn lậu.

Phí phát hành Bill of Lading (B/L Fee – Documentation Fee at Origin)

Phí phát hành Bill được thu tại điểm đi trên mỗi lô hàng cụ thể. Mức thu phí B/L Fee sẽ là 900.000 VNĐ/ bộ BL/ lô hàng. Bộ Bill kèm theo mỗi lô hàng được xem như hóa đơn xác nhận giao nhận giữa hãng tàu và người xuất khẩu, nhập khẩu hàng hóa. Ngoài ra, bộ B/L còn là bằng chứng cho việc đơn vị vận tải phải hoàn tất quá trình giao hàng cho người xuất khẩu khi mua bán bằng điều kiện FOB hoặc CIF.

Phí phát hành Delivery Order (D/O – Lệnh giao hàng)

Phí D/O được thu tại điểm đến theo mỗi lô hàng (B/L). Thông thường, mức thu sẽ là 900.000 VNĐ/ bộ DO/ lô hàng. Để hàng hóa được chủ hàng nhận tại cảng, người nhập khẩu cần phải nhận được lệnh giao hàng (D/O) bằng cách giao lại bộ B/L gốc cho hãng tàu và đóng đủ các loại phí liên quan. Theo đó, hãng tàu sẽ giao lại D/O cho bạn để nhận hàng. Tuy nhiên, ngoài D/O thì bạn có thể phải chuẩn bị thêm một số giấy tờ khác.

Phí vệ sinh Container (Cleaning Fee)

Bên cạnh các loại phí trong xuất nhập khẩu khác, khi vận chuyển hàng hóa, bạn có thể phải chi trả thêm phí vệ sinh container. Đây là loại phí được thu tại điểm đến và theo số lượng container. Phí vệ sinh được chi trả khi chủ hàng sử dụng dịch vụ để làm sạch container hàng hóa. Mức thu loại phí này sẽ được thu theo loại container mà chủ hàng sử dụng để vận chuyển.

Phí kho CFS (Container freight station)

Phí kho CFS được thu tại điểm đi hoặc điểm đến của lô hàng. Thông thường, phí kho CFS chỉ có ở hàng LCL (hàng lẻ) và được thu theo số cbm của lô hàng. Loại phí này được xem như tiền công vận chuyển hàng hóa từ bãi container vào kho CFS của cảng. Đây là kho chuyên biệt để tập kết hàng hóa xuất nhập khẩu theo hình thức hàng lẻ.

Phí khai báo hải quan cho hàng đi Mỹ (Automated Manifest System)

Đây là loại phí được thu tại điểm đi trên mỗi lô hàng và chỉ áp dụng đối với hàng xuất khẩu đi Mỹ. Mức thu thông thường là 40 USD/lô hàng. Loại phí này được chi trả cho các hãng tàu khi họ giúp chủ hàng khai báo thông tin cho lô hàng khi xuất nhập khẩu trước khi tàu chạy trong vòng 24 giờ. Việc thực hiện khai báo AMS rất quan trọng. Do đó, nếu khai báo sai thì hàng hóa có thể bị yêu cầu dỡ khỏi tàu.

Phí khai báo hải quan cho hàng đi Nhật Bản (AFR – Advance Filing Rules)

Tương tự như các loại phí trong xuất nhập khẩu cho hàng đi Mỹ, hàng đi Nhật cũng sẽ thu phí gần giống. Theo đó phí AFR sẽ được thu tại điểm đi trên mỗi lô hàng. Hàng đi Nhật cũng cần được khai báo thông tin đầy đủ về lô hàng chuẩn bị đến Nhật 24 giờ trước giờ tàu chạy để chống buôn lậu và khủng bố.

Phí khai báo hải quan cho hàng đi Châu Âu (ENS – Entry Summary Declaration)

Hàng hóa xuất khẩu đi các nước Châu phải trả phí ENS tại điểm đi trên mỗi lô hàng. Cũng như hàng đi Mỹ, đi Nhật, hàng đi Châu Âu cũng phải khai báo thông tin cho hải quan điểm đến 24 giờ trước khi tàu chạy. Thông tin khai báo được sử dụng để chống buôn lậu và khủng bố có thể xâm nhập vào Châu Âu theo hình thức vận chuyển này.

Phí đổi cảng đích (COD – Change of Destination)

Các loại phí trong xuất nhập khẩu tiếp theo mà bạn có thể phải chi trả khi vận chuyển đó chính là phí đổi cảng đích. Phí COD được thu tại cảng đi hoặc cảng đến theo số lượng container. Phí này được thu khi người xuất khẩu hoặc nhập khẩu yêu cầu hãng tàu vận chuyển hàng hóa sang một bảng khác. Các hãng tàu sẽ thu một khoản phí nhất định để thực hiện việc thay đổi này cho khách hàng.

Phí mất cân bằng container (CIC – Container Imbalance Charge)

Phí mất cân bằng container được thu tại cảng đến theo số lượng container. Thông thường, hàng hóa nhập khẩu vào Việt Nam sẽ phải thu khoản phí này. Do Việt Nam là nước nhập khẩu nhiều nên số lượng container đến nhiều hơn số lượng container đi. Do đó, bắt buộc các hãng tàu phải vận chuyển một số container rỗng từ Việt Nam đi các nước. Vì vậy, họ thu một khoản phí để bù đắp khi vận chuyển container rỗng.

Phí chỉnh sửa Bill (BL – B/L Amendment Fee)

Phí chỉnh sửa Bill được thu tại cảng đi theo mỗi lô hàng (B/L). Phí sẽ được trả khi chủ hàng cần chỉnh sửa thông tin trên B/L. Mức thu thường là 50 – 80 USD/ lần sửa/ BL.

Phụ phí giảm thiểu sulfur (LSS – Low Sulfur Surcharge)

Phụ phí LSS được thu với mục đích dùng trong công tác bảo vệ môi trường và khắc phục một số vấn đề do khí thải tàu gây ra khi vận chuyển. Khoản phí này thường thu với hàng xuất khẩu hoặc hàng hóa chuyển đến Châu Âu. Phụ phí giảm thiểu sulfur được thu tại cảng đi theo số lượng container.

Phụ phí vượt trọng lượng (OWS – Overweight Surcharge)

Trong trường hợp chủ hàng muốn xuất nhập khẩu các container nặng hơn mức mong muốn của hãng tàu thì họ phải chi trả thêm khoản phí vượt trọng lượng. Mức thu sẽ theo mức trọng tải và quy định của từng hãng tàu.

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    پریست لایتروم
    از اونجایی که میدونید پریست یه سری تنظیمات گفته میشه که با دانش زیادی از ادیت و
    عکاسی و تجربه کار با نرم افزار لایتروم ادوبی ساخته شده و در اختیار ادیتور ها و عکاس ها قرار داده شده شما به راحتی تو سایت ما هزاران پریست لابت روم رو میتونید براحتی دانلود
    کنید و و آموزش های که تو سایت گذاشتیم طراحی کنید و به
    عکس های خودتون رنگ های زیبای اعمال کنید .

    خرید پریست لایتروم
    پریست لایتروم
    پریست لایتروم
    خرید پیست لایتروم چیست؟ ادیتور های عکس که خیلی تمایل دارند به خرید پریست لایتروم برای بهبود رنگ عکس های خود و سایت های ایرانی و خارجی
    زیادی تو این حوزه دارند فعالیت میکنن و سایت abasvp.ir تمام تلاش
    میکنه تا بهترین و جدیدترین پریست
    های رنگی لایت روم رو در اختیار شما کاربران عزیز قرار بده که بتونید براحتی دانلود کرده با
    استفاده ازین پریست ها ادیت رنگی خوبی رو عکس هاتون اعمال
    کنید.

    فروش پریست لایت روم
    فروش پریست لایتروم تو سایت abasvp که ما تو سایت هزاران پریست لایتروم با
    فرمت های xmp , lrtemplate برای فروش گذاشیتم که تنها
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    و نیز امروز عکسان که ادیتور بسیار حرفهای هستند و با تجریه که شناخت و درک کاملی
    از رنگ و روانشناسی رنگ دارند پریست های طراحی به فروش میرسانند که ادیتور
    های دیگه بتونند دقیقا همون تونالیته
    رنگی که خودشون رو عکس ها ادیت زدن اینا هم اعمال
    کنند.

    بهترین پریست لایتروم
    پریست لایتروم
    پریست لایتروم
    ما بهترین پریست لایتروم رو بصورت گلچین کرده رو سایت
    قرار دادیم که بتونید دانلود کنید و استفاده.
    الیته ما وسواس زیادی تو
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    از اینکه فایل قرار بدیم برای دانلود تست میکنیم تا بهترین فایل رو برای شما ارایه دهیم.

    بهترین پریست های هستش که فرمت لایت روم
    موبایل و دسکتاپ فتوشاپ و لایت
    روم داشته باشه و تونالیته رنگی های زیبای رو عکس ها اعمال کنه.

    پریست در لایت روم
    همینطور که میدونید لایت روم
    یکی از بهترین نرم افزار های ویرایش عکس
    که امروز اکثر عکس ها دارند استفاده میکنند.
    و پریست های رنگی هم که نرم
    افزار لایتروم قابل اجرا هستش.
    پریست در لایت روم کمک میکنه که ادیت زنگی زیبای رو عکستون بدین .
    سپس گلچین کرده بعد برای
    کار نهایی وارد فتوشاپ کرده.

    پریست در لایت روم مهم هستش که بتونید
    از پریست های که خریداری کردین تو لایتروم
    هم استفاده کنید.

    پریست لایتروم
    پریست لایتروم
    نصب پریست لایت روم
    آموزش نصب پریست در نرم افزار لایت روم چندین
    روش مختلفی داره که تمام روش های نصب رو تو یه
    وبلاگ جدا برای شما قرار دادیم که
    بتونید استفاده کنید برای مشاهده آموزش کامل کلیک کنید :

    آموزش نصب پریست
    پریست لایتروم
    پریست لایتروم

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