BỘ TÀI CHÍNH--------CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAMĐộc lập - Tự do - Hạnh phúc ---------------Số: 38/2015/TT-BTC Hà Nội, ngày 25 tháng 3 năm 2015 THÔNG TƯQUY ĐỊNH VỀ THỦ TỤC HẢI QUAN; KIỂM TRA, GIÁM SÁT HẢI QUAN;THUẾ XUẤT KHẨU, THUẾ NHẬP KHẨU VÀ QUẢN LÝ THUẾ ĐỐI VỚIHÀNG HOÁ XUẤT KHẨU, NHẬP KHẨU.(CẬP NHẬT NỘI DUNG ĐƯỢC SỬA ĐỐI, BỔ SUNG BỞI THÔNG TƯ39/2018/TT-BTC NGÀY 20/04/2018) ươ  Ị   ạ ỉ      !  "#$%#&'     ụ ủ ườ ả ườ ộ ệ ạ ủ ơ   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89 9  :%; <9=:!><2>9 :%9?@AB@9; !9?@ ; CD EFỦ Ụ Ả Ể Ả Ẩ Ậ Ẩ Ả9?@G@C DH>AB@9; ! ; Ớ Ẩ Ậ Ẩ 8<  /3& &.#&.. #  #&!'+'#  ụ ả ủ ạ ộ ể ả 8I''#7# "'"/ # ,. ". # *7$# ! " ủ ậ ủ ệ ạ ộ ẩ ậ ẩ 88>", J "'" #&K#&. '#&L*$"!, !  !/  # .!J6!ụ ệ ể ỡ ậ ể ư ữ ạ !   ả ự ử ẩ >", J "'" #&  #&. '#&L/# #   ($ K*7$#ụ ệ ể ả ủ ụ ả ớ ! " ẩ ậ ẩ >",   /3& &.#&. #&+#( ụ ả ủ ể >",   /3& &.#&.'+'#  ($ K*7$# ! " ! ' ụ ả ủ ả ớ ẩ ậ ẩ ả1 )>",   /3& &.($ /3  *7$# ! " ! ' ụ ả ủ ớ ủ ườ ả ậ ả ả )- /3& &.($ ,. " # !"'+ !J #(7$  M3,.ả ủ ớ ệ ả ể ả ị ứ ậ "! . # !#  . # 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