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1. Cffu h6i
I. Phin cf,u h6i thi tric nghiQm (30 tli6m):
CAu I. Nhirng hanh vi vi phpm hdnh chinh trong linh v.uc hii quan ld nh$ng
hdnh vi vi phpm v6:
a) Vi pham c6c quy dinh cria ph6p luat ve thri tUc h6i quan;
b)Vi phpm c6c quy dinh cria ph6p luft vA t<iOm tra, gi6m s6t,ki6m so6t hii
quan;
c) Vi pham cdc quy dinh cria ph6p luflt ve thu6 AOi vOi hAng ho6 XK, NK;
d) Vi pham c6c quy dinh cria phdp luat ve xuat khAu, nhap khAu, qu6 cAnh
hdng ho6, hdnh lj.
e) TAt cit c6cvi phpm n6u tr€n.
CAu 2. C6c hinh thrlc xrl phat chinh trong linh vgc hii quan giim:
a) CAnh c6o; phpt ti6n;
b) Cenh c6o; phpt ti€n; tich thu tang v4t vi pham;
c) Cdnh c6o; ph4t tiOn; buQc t6i xu6t hing ho6 vi ph4m.
CAu 3. Trubng hqp nhAm ldn trong qu6 trinh nhflp khdu, gui hdng hod vdo
Vigt Nam sE khdng . xri phat khi ngudi ftihang,r,gudi nhfln hdng th6ng b6o bing
van bin vdi co quan hdi QUffi, dugc Thri trutmg co quan hii quan noi ti6p nhfln vd
xri ly hO so ch6p nhfln o thbi di6m ndo sau ddy:
a) Tai thli di6m kiOm tra thUc t6 hdng ho6;

2. .b) Tru6c thoi di6m q.ryrit dinh mi6n ki6m tra thgc t6 hang hod ho[c ki6m tra
thgc t0 hang hori;
c) Sau khi dA quy6t dinh mi6n ki6m tra thpc t6 hdng ho6.
cffu 4. cong chric h6i quan c6 quydn ra quytit dinh tpm gifl tang vflt, phucrng
tiQn vi pham hanh chfnh kh6ng?
a) Khdng c6 quydn.
b) Chi trong trudrng hq,p can thiiSt vd khi dang thi hdnh nhiQm vU.
c) C6 quyOn t4m gi0 trong mqi trudng hqp.
CAu 5. Thoi hiQu khiiiu nai quyiSt dinh henh chinh trong linh v.uc hAi quan
li:
a) 30 ngdy te trf ngny nh4n dugc quyi5t dinh hdnh chinh;
b) 60 ngdy k0 tir ngdy nhfln dugc quy6t dinh hnnh chinh;
c) 90 ngdy tC ttr ngdy nh4n duqc quy6t dinh hinh chinh.
Cflu 6. Nhirng nQi dung ki6m tra cfta co quan HAi quan trong qu6 trinh ldm
thri tpc hAi {uan:
a) Ki6m tra t€n hdng, m[ sti hdng h6a;
b) Kitim tra luqng, ki0m tra ch6t luqng hdng h6a;
c) Ki0m tra xu6t xrl hAng h6a;
d) Kiem tra thu6;
e) Tat c6 cdc nQi dung tr6n;
f) C6c nQi dung a, b vd d.
cau 7. Trudng hqp c6.lf do chinh ddng, ngudi khai h6i quan dugc gia h4n
thdi h4n nQp bAn chinh mQt s5 chrtng tu kdm ttreo iO khai h6i quun t ong it Oit ant
a) 15 ngiy, k6 ft ngdy tldng ky td khai;
b) 30 ngdy, k6 tir ngdy d[ng ky t] khai;
c) 60 ngiy, ke tir ngiy dlng ky to khai.
Cflu !. Co quan Hdi quan dugc ti6n hdnh kiiSm tra sau thdng quan trong thdi
han: n
a) Hai ndm k6 tt ngdy cllng ky tcy khai hAi quan;
b) Nem n6m k6 tu ngdy d6ng kj td khai h6i quan;
c) Mudi n[m ki5 tu ngiy d6ng hy to khai hAi quan.
. , ., 9".: 9. Hdng ho6 kinh doanh t4m nhfp - t6i xuAt thuQc danh mpc c6m nhfp
khdu chi duoc lirm thri tuc tai:

3. a) Tpi chi cuc HAi quan cua khAu tam nhfp hing;
b) Tai tdt ty Chi cpc Hii quan crla khAu nio;
c) Tai Chi cpc Hii quan noi chri hing rl6ng try so.
Cnu f0. Ngudi c6 thAm quy6n thu h6i the nh6n vi0n rtpi l), hai quan:
a) Cpc trucmg Cr,rc Hii quan tinh, thdnh ph6;
b) T6ng cgc trucmg Tdng cpc H6i quan;
c) Eai l)i Hei quan.
CAu !. C6c lopi thui5 su6t OOi vOi hang ho6 nhpp kh6u g6m:
a) Thu6 su6t uu dri, thui5 su6t th6ng thudng;
b) Thue su6t th6ng thudrng, thui5 su6t uu d6i dflc biet.
c) ThuiS su6t uu d6i, thuii su6t uu dai dflc biQt vi thu6 su6t th6ng thucrng.
Cffu 12. Co quan Hdi quan xri ly AOi vOi ti6n thuii, ti6n phat nQp thua trong
thdi han:
a) 10 ngdy ldm viQc, t6 tu ngiy nhfln dri h6 ss;
b) 05 ngdy ldm viQc, k6 il ngiy nhfln dri h6 scy;
c) 20 ngdy ldm viQc, t6 ttr ngdy nhfn dri h6 so.
9el 13. ViQc dang hj danh msc hang h6a nhfp khAu mi6n thuti dugc thgc
hiOn s thcyi di6m ndo?
a) Tpi thoi di€m ldm thri tgc hdi quan;
b) Sau 5 ngdy ldm viQc, tu ngdy ldm rhri Sc h6i quan;
c) Tru6c khi ldm thri tgc nhAp kh6u hdng h6a.
cau 14. Thrt tp thanh toan ti6n thui5, ti6n ph4t dugc thwc hiQn nhu sau:
a) Ti6n thu6 nq; ti6n thuri ph6t sinh;tiAn thu6 truy thu; ti6n phBt;
b) TiAn phpt; tiAn thu6 ng; ti6n thuri truy thu; tiAn thuii ph6t sinh;
c) Ti6n thutl ng; ti€n thu6 truy thu; tiAn thuti ph6t sinh; ti6n phpt.
Cf,u 15. C6c trucrng hqp dugc x6t mi6n thui! xu6t nhnp khAu:
, ?).Hdng
h6a nhdp khAu ld hing chuydn dung tr.uc ti6p phgc vg cho an ninh,
qudc phdng;
b) Hdng h6a nhpp kh6u ld hang chuy€n dDng truc tii5p phpc vr,r nghi6n criu
ktroa hgc;
c) Hdng h6a nh4p khAu ln hang chuyCn dung tryc tiiSp phgc vp gi6o duc, dio
tao;
d) Hnng h6a nh4p khAu, xudt khau ldm qud bi6u, qud tfug, hang m6u;

4. I. Phln cffu h6i thi tric nghiQm (30 tli6m):
Ciu 1. Hing ho6 thuQc d6i tuqng khdng chiu thud xu6t kfiAu, thu6 nhap
khAu:
a) Hang ho6 xuAt khAu, nhAp khAu qua cria khAu, bi6n gicri vi0tNam;
b) He,ne ho6 dugc dua tt thi tLrong trong nu6c vdo khu phi thuti quan vi ttr
khu phi thu6 quan vio thi truong tong nudc;
. _ : c) Hang ho1 tu kht phi thu6 quan xu6t khdu ra nu6c ngodi, hang hod nhap
khdu tu nu6c ngoiti ,a9$uphi thu6 quan vi chi sri dpng trong khu phi thu6 qu*,
hung hod dua tir khu phi thu6 quan niy sang kfiu phi thu6 quan lch6cr/
Ciu 2. Hang ho6 xu6t khAu, nh6p ktrAu ducr. c 6p dUng chinh s6ch thui5 tpi
thdi di+5m nio:
a) Tpi thdi tti6m h*g v0 een ctu khAu;
b) Tai thdi cli6m dEng ky td khai hni quan; z,
c) Tei thdi di€m nQp thuri.
CAu 3. H*g ho6 xu6t kfiAu, nhap khdu nio sau t16y ctugc mi6n thu6 xu6t
khAu, thu6 ntr6p kh-Au?
a) Hang ho6 kinh doanh theo phuong thfc tpm nhfp - t6i xudt;
. b) Hang ho6 tam nhdp, trii xu6t ho{c tpm xuAt, tai nh0p ee trram du hQi chq,
tri6n l6m, gi6i thiQu san phAm;
c) Hang ho6 tir nQi dia xuSt khAu vdo khu phi thuiS quan.

5. ciu 4. Ngugi nQp thu6 chiu tr6ch nhiOm gi vdi viQc ct5ng I{ danh mpc hang
h6a nhflp kh6u mi€n thu0:
. a) chiu tr6ch nhiQm v0 viQc k0 khai chfnh x6c, trung thgc c6c mat hdng nhgp
k1rAu trong danh mgc;
b) St dqng hAng h6a d6 dring vcri msc dich mi6n thuti;
c) Cd 2 ddp rin tr6n.
CAu 5. Nhtng nguoi c6 thAm quydn 6, ainn thu6 g6m:
a) CUc hu&ng CUc Hdi quan tinh, liOn tinh, thenh phO; chi cgc truCrng chi cpc
Hii quan;
, b) CUc
lru*g Cr,rc Hii quan tinh, li6n tinh, thenh ph6; Cpc trucrng Cpc thuO
XuAt nhfp khdu; Chi cpc truong Chi cUc Hdi quan;
c) T0ng.cgc tru&ng Tdng cgc Hii quan; Cpc truong CUc H6i quan tinh, li€n
tinh, thenh ph6; Chi clrc t.,;An[Chi cuc Hii quan.
CAu 6. Eia rli6m lim tht tUc hAi quan theo quy dinh cria Luft Hdi quan:
a) Tr.u s& Chi cuc Hdi quan;
b) TrU sd CUc HAi quan tinh, li€n tinh TP tryc thuQc trung u*g;
c) C6c dia di6m ki€m tra thUc tii hdng ho6 theo quytit dinh crla T6ng cUc
trucrng TCHQ;
d) T6t cicdcdia rtii5m tr0n.
CAu 7. I(hi c6 $ do chfnh d6ng, nguli khai hii quan dugc gia h4n thoi fun
n$p loai chrmg tu ndo sau ddy khi lim thri tUc hdi quan:
a) Td khai hii quan;
b) Gi6y ph6p xu6t khAu, nhfp khAu;
c) Ho6 dsn thucrng mai,
Ciu 8. Nguli khai hii quan dugc quyen lim gi Ae Aam bAo vigc khai hAi
quan chfnh x6c:
a) Xem trudc hang ho6;
b) Xem truOc hdng ho6 vdi sg gi6m s6t cria cdng chric hii quan;
c) Xem trudc hang ho6 v6i sy c6 m{t cria h6ng v{n chuy6n.
C6u 9. Cq s& dC x6c dinh hang ho6 dE xuAt khAu qua crla khAu ctucmg bi€n
ld:
a) Td khai hang ho6 xu6t khAu de lim xong thri qrc hii quan, vfln dcrn x6p
hang lOn phuong tien vfln tAi xudt.canh;
b) Td khai hing ho6 xu6t khAu tte Bm xong thti gc h6i quan;
c) Cd hai tnrong hgp trdn.
Ciu 10. Truirng hgrp nio phai lay mdu hang h6a khi ldm thri t.uc hni quan?

6. a) Nguoi khai hai quan c6 y6u cAu Hy m6u d6 phuc vrJ viQc khai hii quan;
b) Hang h6a phai l6y mdu theo y€u cAu quan ly cria cs quan Hdi quan;
, ,r) Hang h6a nhdp khiu phni 16y mdu ct6 gi6m dinh, phdn tich ph6n lopi theo
y6u cdu;
d) fAt cdcdctrudrng hgrp tr6n.
Cfiu 11. Cht th6 thgc hiQn hdnh vi vi ph4m hanh chinh trong linh vUc hii
quan ld:
a) CLntrAn;
b) TO chrlc;
c) C6 nhdn vi t6 chric.
CAU 12. Thli han duo. c coi li chua bi xri g vi phpm hanh chinh:
a) N€u qua 02 n[m, kif B neey chAp hdnh xong quyet dinh xr] phqt hoflc tu
ngdy h6t thdi hiQu thi hanh quy6t dinh xt ph4t md tctrOng tii pharn;
9) N6u qua 01 nrm, k6 B ngdy chdp hanh xong quyiSt dinh xri phpt hoflc tir
ngiy h6t th&i hi-Ou thi henh quyet dinh xrl phpt md khOng-t6i pham;
c) Niiu qua 05 nlm, k6 B nedy ch6p hdnh xong quyet dinh xri phat ho{c hr
ngdy h6t thdi hiQu thi hdnh quy6t dinh xt phpt md kh6ng tai pham.
Cf,u.13. Nguli nQp thuiS c6 hanh vi vi phpm hanh chfnh trong linh vr;c hii
quan c6 th6 kh6ng bi xrl phpt vi pham hinh chlnh ni5u:
a) Khai b6 sung h6 ss h6i quan tgrg truong hgp ngudi nOp thu6 qu pfrat
hiOn nhtrng sai s6t dnh huong dOn s6 thu6 phii nQp trong thoi h+n 60 (s6u muoi)
ngdy, k€ tt ngdy drng lcy td khai hii quan nhrmg trudc khi c_o quan hii quan thuc
hiQn ki6m tra thu6, thanh tra thu6 tai trtl sd cta ngucri nQp thuri.
b) Khai b6 sung hO so khai thui5 qu6 60 (s6u muoi) ngay, fe ttr ngny ileng ky
td khai hii quan nhurrg trugc khi co quan hli quan ph6t hiQn viQc khai thi6u nghia
vu thuiS hoflc khai tdngs6 ti6n thu6 dugc mi6n, giim, dugc hoin, kh6ng thu;
c) Khai bti sung h6 so khai thu6 sau khi co quan hii quan ki6m tra thuti,
thanh tra thuti tai trU sd cria nguli nQp thu6.
Cflu 14. Co quan HAi quan dugc tpm git tdi liQu, tang vft, phucmg tiQn vi
pham hAnh chinh trong truong hgrp ndo sau ddy:
a) Can ng6n chfln ngay hanh vi vi phpm hanh chinh;
b) E6 x6c minh tinh titit lim cin cf quy6t dlnh xrl ly;
c) Dd dim bAo thpc hiQn quytit dinh xt} phat;
Q f6t cit cbctrudng hgp tr€n.
CAu 15. Khi kh6ng d6t g y vdi quyi5t dinh xt ph4t cria co quan hii quarl
nguoi khai hdi quan dugc quyen:
a) Khitiu npi d6n ngudi dE ra quytit tlinh xri phpt ho{c khdi kiQn tai Tod an;

7. b) IftOng thsc hiQn quy5t dinh xrl ph4t;
c) Ci hai trucrng hgp tr0n.
tI. PhAn lf thuyiit:
CAu 1 (30tli6m):
Hdy n€u ntrilng trudrng hgrp dugc khai b6 sung, srla chta td khai.
CAu 2 (40tli6m):
NgAy 08/1012012, COng ty B rnd tU khai sO OOSSntffl<p tpi Chi csc h6i
quan Crla khag A thuQc Cr,rc Hdi quan B. Doanh nghiQp khai b6o hdng nhflp kAAu H
linh kiQn *. g3o mdy 2 b6nh dirng cho lo4i 110cc, hang mdi 100% ao rrung eu6c
sin xuAt cu thiS:
+ Khung xe dE scrn: s6 lugng 1.000 chiiSc;
+ Ghi d6ng xe: sti luqng 2.000 chiiic
+ Gi6m s6c tru6c: sti luqrrg 2.000 chiiic.
Tri gi610 hang khai b6o li: 14.010 USD.
K6t qui ki0m na thgc tii rca% t6 hang nhflp knAu tai td khai nOu trOru hang
nhflp khAu.h linh kiQn xe Bfn mdy 2 b6nh dtrng cho lopi 110cc, hang mdi 100% do
Trung Qudc sAn xu6t bao gdm:
+ Khung xe dd son: s6 lugmg 1.200 chitic;
+ Ghi d6ng xe: sti luqng 2.000 chiiic;
+ GiAm s6c tru6c: si5 luqng 2.500 chi6c;
+ ChAn ch6ng gitta: sd luqxg 500 chi6c.
Chenh lQch thuti (NK vn VAT) so vdi khai b6o ld: 105,222.000 d6ng
Anh (chfl hdy nAu rd hdnh vi vi phqm cua C6ng ty B? Xdc dinh hinh thfic,
mthc phqt d6i voi vaviQc nay?