INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION

TON DUC THANG UNIVERSITY FACULTY OF BUSINESS ADMINISTRATION HS CODE DETERMINATION FOR SELECTED PRODUCTS PROCESS REPORT CLASS N3 CUSTOMS PROCEDURES Lecturer: Tran Nguyen Chat Group: 05, Class: 20K70601 Ho Chi Minh City, October 31st, 2022 STUDENT ID 717C0008 720K0943 720K0857 720K0874 720K0982 PROCESS POINT 100% 100% 100% 100% 100% INTRODUCTION CHAPTER 1: INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION 1.1 Definition of HS code 1.2 Multipurpose Nomenclature 1.3 Structure nomenclature 1.4 Vietnam’s paticipation HS 1.5 General about Rules of HS code CHAPTER 2: ANALYSIS ABOUT LONGAN AND SAMSUNG GALAXYA72 AND THE PROCESS OF HS CODE DETERMINANT LONGAN 2.1 Product introduction, structural features 2.1.1: What is Longan? 2.1.2 Determine the HS code of the longan SAMSUNG GALAXY A72 15 2.2 Product introduction, structural features 15 2.2.1 What is SAMSUNG GALALXY A72 ? 15 2.2.2 Determine the HS code of the Samsung Galaxy A72 phones 18 CHAPTER 3: FINDING 24 3.1 Advantage : 24 3.2 Disadvantage : 24 3.3 Risk 24 CONCLUSION 25 REFERENCES 27 INTRODUCTION The situation of economic development in the world in general and in Vietnam in particular, currently in the field of import and export is growing stronger thanks to the development of globalization and free trade between countries in the world The importexport industry also contributes to the economic development of the country In order to combine with the development of the import-export industry, it is necessary to cooperate between Logistics companies and Customs authorities to ensure the safety of goods and solve them quickly Therefore, to ensure safety and experience in importing and exporting goods, universities always add knowledge related to specific import and export industries such as Customs Operations as one of the most complementary subjects knowledge and experience in the field, especially international business students To become a specialized and potential student after graduation, the subject of Customs Operations plays a large role in terms of knowledge and practical skills During the study, the lecturer introduced and guided to learn more about customs operations In addition, the lecturer conveyed a very important lesson in the field of import and export, which is HS code (Harmonized System code), which uses numbers to code for classification of import and export goods and is recognized by countries around the world used to meet the needs of world trade The HS code table is updated annually to facilitate the addition of existing and non-existing goods In this lesson, we were guided quite interestingly and absorbing knowledge, the use of HS code in customs declaration has become a common use for countries around the world, in addition to providing It also provides accurate product information, but it also plays many roles in international trade such as preferential tax regimes and member countries in free trade agreements Because of the convenience and quite important for graduation, our team wants to learn more about HS code in this report To learn more about HS code, we have selected two exported and imported products under the guidance of the lecturer to determine the HS code of the product We choose the export product in Vietnam as Fresh Longan, this product is currently one of the major export fruits in Vietnam to countries around the world The imported product is the Korean Samsung Galaxy A72 phone, with the needs of today's users, the import of phones is not too new for Vietnamese people The content of this report is summarized in three main chapters as follows: Chapter 1: Brief introduction to HS code The main content of chapter is a brief introduction to the concept of HS code, a brief overview of the Rules of HS code, the importance of HS code in the import and export industry, and Vietnam's orientation in the use of HS code Chapter 2: Analysis and identification of HS codes for products Briefly introduce the product and its properties and combine the content of Chapter to apply HS code rules to determine the HS code of the two products above Chapter 3: Findings Synthesize the advantages, disadvantages and risks in the process of determining HS code of the two products and give practical experience CHAPTER 1: INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION 1.1 Definition of HS code The Harmonized System is a structured nomenclature that is made up of a series of 4digit headings, the vast majority of which are then further split into 5- and 6-digit subheadings The system was developed in the following ways: first, by the deliberate creation of 4-digit headings to accommodate particular groupings of related products; and second, by the subdivision of these headings to provide separate treatment for the more important trade products included in the headings In point of fact, this structure reflects the manner in which the system was developed; first, by the deliberate creation of 4-digit headings to accommodate particular groupings of related products; and second, by the subdivision of these headings At the same time, care was taken to ensure that the combined scope of all relevant subheadings was precisely the same as that of the appropriate subheading or heading at the next higher level This was accomplished by taking into account the relationships between the various subheadings Therefore, the HS represents a useful instrument, both in terms of its idea and its design It may be used for a number of purposes while still preserving a structure, such as that which is necessary for the purpose of tariff classification This makes the HS an extremely versatile tool 1.2 Multipurpose Nomenclature The HS was conceived of and created as a "core" system so that nations and organizations who adopt it may modify it further by creating additional subdivisions (national subdivisions) according to their own unique requirements On the basis of this instrument, customs tariffs and statistical nomenclatures for the import and export of commodities are able to be conveniently found at the national level in modern times Customs administrations, statisticians, carriers, freighters, and others may all put it to use in their work Using its six-digit code numbers to group information at the subheading levels can make it easier to collect data The collection of import duties and taxes is still the principal use of the HS, despite the fact that the HS is a versatile categorization system with many different applications, and this is likely to remain the case for the foreseeable future The Harmonized System is a purely numerical 6-digit multipurpose nomenclature, and it is meant to be used for transportable commodities even if those items are not really engaged in international commerce This is because the Harmonized System is a multipurpose nomenclature Even though they are absolutely necessary to provide the scope of the 5,205 codified groups with clear limits and definitions, it is obvious that any intermediate categories or groups that lead to the final subheadings coded at the 6digit level not themselves give the whole its character of multipurpose This is the case despite the fact that it is apparent that these categories or groups lead to the final subheadings coded at the 6-digit level In the context of this discussion, the term "intermediate categories" refers to any 4-digit heading in the event that a group is coded with a fifth-digit that is not zero, as well as any and all four-digit headings and their relevant one-dash subheading or subheadings (fifth-digit coded with a number other than zero) in situations where the sixth-digit is not zero 1.3 Structure nomenclature The Harmonized System not only classifies goods according to tariffs, but it also offers a framework that is both legal and logical This structure is made up of 1,224 headings that are organized into 97 chapters, which are further broken down into 21 sections There is a column in the System titled "Heading No." that contains a 4-digit code that identifies each heading of the System The first two digits of the code indicate the Chapter in which the heading appears, and the last two digits of the code indicate the position of the heading within the Chapter In addition, with the exception of 285 of the headings that are being discussed, all of the headings that are being referred to have been subdivided into two or more 1-dash subheadings, which, where applicable, have also been further subdivided into two or more 2-dash subheadings and are identified by a 6-digit code Accordingly, the Harmonized System includes a total of 5,205 distinct groups of goods, each of which is designated by a 6-digit code (column entitled "HS code") The first four digits of this code correspond to the relevant heading number, while the fifth and sixth digits, respectively, identify the one- and two-dash subheadings (the absence of such subheadings being indicated by a zero) As a result, the Harmonized System is made up of a logically consistent collection of headings and subheadings, which, when combined with the Interpretative Rules and the Section, Chapter, and Subheading Notes, allow for the goods to be classified in a manner that is both standardized and methodical 1.4 Vietnam’s paticipation HS The AHTN list for 2022 has been finalized after ASEAN nations participated in 10 separate rounds of discussion On the basis of revisions to the HS list, the AHTN is amended and updated to follow the comprehensive HS List at the 8-digit level once every five years The AHTN list 2022 has been evaluated and detailed by ASEAN nations at the 8-digit level in order to accomplish the aim of trade facilitation in the area This review and detailing was based on the version of the HS list 2022 that was created by the WCO The AHTN list for 2022 is supposed to be internalized by making the list of goods that Vietnam imports and exports known to the public As a result, the Resolution No 29/NQ-CP dated March 8, 2022, of the Government was given the go-ahead for approval by the Government based on the AHTN 2022 Accordingly, Article 26 of the Customs Law No 54/2014/QH13 provides that the Minister of Finance has the right to establish a list of Vietnamese imports and exports that are applied in the same manner everywhere in the country This provides the minister of finance with the legal justification necessary to sign the list and publish it in the form of a circular issued by the ministry of finance A circular with the number 32/2022/TT-BTC was published by the Minister of Finance on June 8, 2022, with the purpose of publishing a list of Vietnam's exports and imports This circular is being issued in order to put into effect Resolution No 29/NQ-CP of the Government of Vietnam dated March 8, 2022, which approved Version 2022 of the List of ASEAN Harmonized Tariff Schedules The list of items that Vietnam imports and exports is also known as Vietnam's Nomenclature of exports and imports This list contains the codes, names, and descriptions of the commodities, as well as the units of computation and explanations that go along with them Based on the fact that Vietnam has fully implemented the International Convention on Harmonized Commodity Description and Coding System, a list of goods that can be imported and exported from and to Vietnam has been made There are two appendices that are a part of Vietnam's Nomenclature of Exports and Imports, which was published with Circular No 32/2022/TT-BTC The nomenclature for Vietnam's exports and imports is outlined in Appendix I of this document Appendix II includes the formulation of six (6) general principles that describe the categorization of commodities according to Vietnam's Nomenclature of Exports and Imports This naming is based on the Harmonization System for describing and encrypting items, which is used by the World Customs Organization The Nomenclature of Imports and Exports of Vietnam is used in the following ways: -The creation of export and import tariff schedules In accordance with the requirements of the Government of Vietnam and the laws established in clause of Article 26 of the Customs Law, you are obligated to compile a list of the commodities that are used for state management -Collect data from the state on the amount of goods exported and imported -Provide assistance to the state administration about the export and import of various items and other areas Exporters and importers of goods; organizations and individuals who have rights and obligations related to exports and imports; customs authorities and customs officials; and other authorities of the state cooperating in state management on customs and management of exports and imports are among the entities that have applied the list of Vietnam's imported and exported goods 1.5 General about Rules of HS code The Nomenclature should classify products in accordance with the following criteria: Sections, chapters, and subchapters shall be classified for lawful reasons according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes not otherwise require it, according to the provisions set forth below, regardless of the titles of such sections, chapters, and subchapters (a) Any reference to an article in a heading is to be interpreted as a reference to that article in its incomplete or unfinished form, as long as the form preserves the essential characteristics of the full or final form For the purposes of this Rule, a reference to an object in its completed or finished form is also understood to be a reference to that item in its disassembled or assembled form (b) Any reference in a heading to a material or substance includes a reference to mixes or combinations of that material or substance with other materials or substances Any reference to goods of a certain material or substance should be construed to encompass goods composed fully or in part of that material or substance The principles of Rule shall govern the categorization of commodities composed of many materials or substances When commodities are prima facie classifiable under two or more categories as a result of the application of Rule 2(b) or for any other reason, classification should be accomplished as follows: (a) Headings with more generic descriptions will take a back seat to those that give the most particular information Even if one heading gives a more complete or precise description of the goods, the other(s) are to be considered equally specific in relation to those goods when they each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale (b) Insofar as this criteria is relevant, mixtures, composite products composed of multiple materials or made up of distinct components, and items offered for retail sale in sets should be categorized as if they are composed of the substance or component that imparts their fundamental character (c) For items that not fit cleanly into (a) or (b), the last number heading among those that should be considered is the one that should be utilized Items that cannot be categorized according to the preceding Rules should be classified under the category applicable to the goods to which they are most closely related The following Rules shall also apply to the commodities mentioned in the preceding provisions: (a) Cases for cameras, musical instruments, guns, drawing instruments, necklaces, and similar containers that are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use, and are presented with the articles for which they are intended, shall be classified with such articles when of the kind normally sold therewith However, containers that are crucial to the whole's identity are exempt from this Rule (b) Camera cases, musical instrument cases, firearms cases, drawing instruments cases, necklace cases, and similar containers that are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use, and are packaged with the articles for which they are intended shall be classified with the articles for which they are intended This rule does not apply, however, to containers that are essential to creating the identity of the whole For legal reasons, the categorization of products in the subheadings of a heading should be established in accordance with the wording of those subheadings and any relevant Subheading Notes, as well as the aforementioned Rules, with the understanding that only subheadings at the same level are comparable The relevant Section and Chapter Notes also apply for the purposes of this Rule, unless the context indicates otherwise CHAPTER 2: ANALYSIS ABOUT LONGAN AND SAMSUNG GALAXY A72 AND THE PROCESS OF HS CODE DETERMINANT LONGAN 2.1 Product introduction, structural features 2.1.1: What is Longan? The scientific name of the longan is Dimocarpus Longan, which means "Dragon's Eye" because of the black seeds inside the sweet and crispy longan rice Longan is the Bo Hon family, is a subtropical perennial plant native to China Currently, longan is grown a lot in Vietnam, Indonesia, Thailand and the south of China and is sweet in taste And also, the longan does not belong to the category or relative of the fresh, nuts mentioned above So we can define headers for products: Figure 6: Heading of products in the import and export tariff schedule 2022 Based on the test results, it can be seen that the longan fruit belongs to heading 0810 This is the heading of Chapter and heading 10 includes other fruits and fresh fruits not belonging to the headings just listed above from 0801 to 0809 and next we will find the subheading of longan together to take the next step in finding the correct HS Code of fresh longan: 14 Figure 7: Subheading of products in the import and export tariff schedule 2022 The results show that longan is in the group of other fruits and belongs to Subheading 90 Next, we determine the final HS code for the product based on the red marking: Figure 8: HS code of the product Finally, we can summarize the searches as follows: Chapter: 08 Heading:10 Subheading: 90 15 Digital subheading: 10 Total of Longan products is: 08109010 SAMSUNG GALAXY A72 2.2 Product introduction, structural features 2.2.1 What is SAMSUNG GALALXY A72 ? After the successful products of Samsung phones, Samsung company continues to attack the mid-range segment with Galaxy A72 belonging to Galaxy A series, possessing many youthful colors, a camera system with many features as well as upgraded performance extremely large brings completely new experiences Structure: Youthful, trendy design: Galaxy A72 attracts users with its soft, sleek curves Combining a cluster of rear cameras in a rectangular module with LED flash, the color of the module and back is designed in the same color to make the overall look more synchronized and harmonious 16 Figure 1: Pictures of the Samsung Galaxy A72 phone In addition to the slim shape for a comfortable grip, the Galaxy A72 has extremely durable resistance, the device is dust and water resistant IP67 standard, can withstand water at a depth of meter up to a maximum of meter 30 minutes As a result, users can safely use the Galaxy A72 in all circumstances and environments Colorful entertainment on the phone screen: Equipped with a Super AMOLED panel for brilliant colors, high contrast and the ability to expand viewing angles, combined with a 6.7-inch size, Full HD + resolution , maximum brightness supports up to 800 nits, 90 Hz refresh rate for smooth movements and screen operations for users to experience entertainment or work comfortably best Figure 2: Phone's screen 17 Cluster of 64 MP AI cameras: Capturing every moment around is easy with the Galaxy A72, a quality camera cluster with a main camera with a resolution of up to 64 MP, a 12 MP 123-degree wide-angle camera that captures the whole scene, MP telephoto camera for 30x zoom and MP super close-up macro camera Smart battery, supporting 25 W fast charging: Owning a battery that exceeds expectations, works all day long in the best condition with a capacity of 5000 mAh The battery management feature uses AI to identify the user's usage habits and adjust the power accordingly, meeting the needs of use throughout such as when you need to play a game or work for hours In general, Samsung Galaxy A72 is an outstanding smartphone with trendy design, youthful colors, professional camera cluster, powerful performance and sharp screen This will be an attractive product that brings the best experience to users 2.2.2 Determine the HS code of the Samsung Galaxy A72 phones Applying HS rules to find out the HS code of Samsung Galaxy A72 phones, according to Circular No 156/2011/TT-BTC when classifying goods, it will be applied in turn from the smallest rule first, if not then the next rule applies, in ascending order When there is a suitable rule, then stop, not consider the next rules anymore Our team thinks that the fourth of the six rules for setting up HS codes is most relevant for electronic items specifically phones Specifically, the following are the implementation details for determining HS code: Step 1: Type details of the product To make it easier to find the product's HS code, we should list some practical details about the product to look for as follows: Name product: Samsung Galaxy A72 phone Brand: Samsung Made in: Korea 18 Uses: Many uses such as: contact, entertainment, study, etc Weight: 203g Size: 165mm(hight),77.4mm(wight),8.4mm(thickness) Effect: Touch screen, wireless After the actual description of the product, the next step is quite important to decide on the HS code for the product based on the application of HS code rules Step 2: Determine HS code based on Rules HS code A/ Rule 1: Chapter Notes & Identifiers The names of sections, chapters and sub-chapters have no legal value in the classification of goods It just helps us to figure out what chapter this item is in Because of the title of the section, chapter and sub-chapter, it is not possible to describe all the products therein It must be based on the footnotes and subheadings in that chapter In the first rule, use the 2022 import and export tariff to define the chapter The following is an Overview of Harmonized System, in which users can quickly identify the product's chapter classification 19 Figure Table of Overview of Harmonized System Based on the above table, we can define the Chapter range of the product as 84-85 (Machinery/Electrical) Then based on the tax form 2022, we can see that chapter 85 is the correct description of the product's properties 20 Figure : Import and Export Tariff Schedule 2022 In addition, we can search on the Case Law system of the Legal Database Figure 5: Case Law System Web B/ Rule 2: Unfinished products & compounds of the same group Rule 2a: Unfinished Product Rule 2b: Mixtures and compounds of materials or substances For items of the selected group, which are complete, rule cannot be applied C/ Rule 3: Goods at first glance are located in many groups In general, rule deals with goods specified in multiple categories, the category with the clearest description taking precedence over those with a generic description 21 Goods are made up of many components of many different headings, which may fall under a different class or chapter For phone products, it can be described in detail such as corded phones, cordless phones, it can be seen in many descriptions, but it is still in the same chapter, so it is not possible apply rule to heading groups D/ Rule 4: Sort by goods that are most similar to them According to rule 4, which states that if goods cannot be classified using the above principles, they are to be classified in the heading most closely related to them For greater clarity, the footnote states that identification of the same items can be based on many different variables, including the description, characteristics, nature and intended use of the items Therefore, for this product, we choose this as the most appropriate criterion In terms of nature, it is similar to other types of phone used for contact and for user purposes, but the feature that distinguishes it from other genres is due to the detailed description of the fact that a cordless phone, a network Mobile, widely used in developed society for the purpose of serving as the user's demand So we can define headings for products: Figure 6: Heading of products in the import and export tariff schedule 2022 22 Based on the test results, it can be seen that the telephone products belonging to Heading 8517: Telephone sets, including phones for cellular or other wireless networks; other equipment for transmitting or receiving voice, images or other data, including telecommunications equipment connected to a wired or wireless network (such as those used in local or wide area networks), other than or received from heading 84.43, 85.25, 85.27 or 85.28 Next, you need to determine the subheading of the phone product by reading the highlighted blue text to match the product description group: Figure 7: Subheading of products in the import and export tariff schedule 2022 The results show that the telephone group belongs to Subheading 1: Telephone sets, including phones for cellular or other wireless networks Next, we determine the final HS code for the product based on the red highlight: Figure 8: HS code of the product 23 As can be seen, the Samsung galaxy A72 phone is a phone for cellular or wireless networks Explain more about cellular network is a mobile device network or a cellular network, a cellular network is a radio network consisting of a number of radio cells These cells are used to cover different areas with the aim of providing coverage over an area many times larger than a single cell Finally, we can summarize the searches as follows: Chapter: 85 Heading:17 Subheading: Digital subheading: 800 Total of Samsung Galaxy A72 phone products is: 85171800 CHAPTER 3: FINDING 3.1 Advantage : My team sought to study the six principles of utilizing HS codes that the teacher explained in class in conjunction with the lecture materials, as well as the sharing on social networks, analyzing videos on YouTube to determine the HS codes of the two goods indicated above These are the most easy, rapid, and risk-free ways to find HS codes Because we live in the information era, the quickest and most simple way to locate the HS codes of phones and longans is to utilize the internet There are various websites available nowadays for searching for HS code information On the other hand, our team is also based on ancient customs records of two items, about which we question and read expert opinions Although checking up HS codes in the Import-Export Tariff is a manual process, we've observed that when looking up on a frequent basis and having a mechanism to look up, 24 particularly the standards for categorizing products, it's now easier than ever to look up information 3.2 Disadvantage : While we've learnt and comprehended the six principles for checking up the HS codes, the group is encountering some difficulties when putting them into practice Indeed, in the earlier days, there were numerous technical items that were combined with various functions and variables, making them difficult to detect and separate when classifying Because of the challenge, our crew spent a significant amount of time and effort on the search and categorization procedure For example, we were perplexed by the difference between canned and fresh longan because both items had the same caption but a distinct HS code, making it impossible to differentiate The HS code is one of the necessary items on the customs declaration, but it is also the section that many customs declarants misinterpret and mistake, which allows us to exert influence 3.3 Risk Businesses already confront numerous significant risks related to import and export taxes This is due to the fact that one product code (HS code) can be applied to several items or several product codes can be applied to one item in reality because the description of goods associated with the HS code is still not very clear As a result, the enterprise is given a code by the customs authority at the time of export, but a few years after the customs clearance inspection, it requires additional inspections In fact, depending on the perspective of the customs department, items may apply different HS codes The item is not required to have an export permit when the enterprise declares since the enterprise determines an HS code and uses that code to identify the item The item, however, was placed in the category of needing an export authorization when the customs authority evaluated the file and assigned another HS code Enterprises must obtain an export license in accordance with the customs declaration dossier in order to avoid administrative sanctions This is very difficult for enterprises when exporting items for the first time HS Code regulations still create different ways of applications and interpretations Since HS codes are widely used as a universal economic language and commodity codes and are integrated into numerous global customs clearance systems, they have become an essential instrument for international trade It can be difficult to use the right HS code in some circumstances since different countries and customs officials may have different interpretations of the code Improper use of HS codes can result in the enforcement of ineffective duties by customs, geometrically increasing import costs for consumers, and a 25 lot of legal dangers for international trade If you’re unsure about the right HS code for your products, speak with the customs officials directly or the professionals at the customs clearance firms for the best guidance Your business may be the only one bearing the risk., even though many situations are not within your control, because of inconsistent prior or subsequent judgments, a lack of a legal framework to protect cadres and civil servants, creating psychology or pushing risks to other parties, and a lack of specific binding regulations on each party's responsibility CONCLUSION To sum up, the HS code is crucial for international businesses It is employed to categorize goods, establish tariffs, and monitor shipments The use of HS codes is required for overseas shipments of commodities Businesses must use this code to guarantee that the import and export classification of their items is accurate Businesses may prevent costly mistakes and shipping delays by understanding the HS code and can avoid unpleasant shocks in the future by being certain of how the overseas sales and shipping process operates and the documentation required for submission Additionally, it will guarantee that your business has a logistics system that is streamlined and created to fit both your needs and those of your customers Although the HS code system may seem like a hassle to enterprises doing business internationally, it is a potent instrument for getting your goods onto the global market Consider the HS system as a tool to ensure that your items reach your customers more quickly rather than as a complex legal formality By correctly using HS codes, you'll keep your overseas clients happy and prevent pointless delays and costs If you're unfamiliar with the system, check internet resources periodically to be sure you're using the correct codes Above all, consult the local customs officials in the nations where you intend to conduct business if you have any questions Long-term success in building a solid international business operation will be aided by preliminary planning and study International trade has been stronger and stronger thanks to globalization and trade liberalization Job prospects in the domains of customs, international business, foreign trade techniques, international forwarding and transportation, and services in the supply chain of import and export commodities are growing concurrently with the rise of international trade The need for hiring employees in the industry relating to international trade activities is growing daily, necessitating the use of highly qualified human resources The Department of Customs Operations was established to prepare highly skilled workers for the customs, import-export, and international trade sectors to fulfill the demands of integration, trade liberalization, and state management in the customs and import-export activities sectors, specifically: 26 To train competent bachelors in the practice of state management of customs as well as the theory and application of theory to import and export activities To be capable of thoroughly resolving issues that arise in the practice of import and export operations as well as the practice of state management of customs To have the ability to approach and research new issues arising in the field of import and export and the field of state management of customs Businesses today, particularly those with expanding export and import activity, require someone with a solid understanding of Customs processes (classification, origin of goods, identification of goods) import-export activities, foreign trade operations, customs value, post-customs clearance inspection, and customs declaration procedures) In addition, both the public and private sectors are seeing an increase in the demand for consulting services in the areas of tax and customs as well as import and export, students majoring in customs and foreign trade are a force capable of highly effective consulting in this field Especially with the current self-calculation, self-declaration and self-payment mechanism, tax declaration and customs declaration services are very developed and this is also a great career opportunity for students majoring in Customs and Foreign Trade Business REFERENCES HS Rules | WCO Trade Tools (n.d.) Www.wcotradetools.org https://www.wcotradetools.org/en/harmonized-system/rules Mã HS Việt Nam 0810 - Quả Khác, Tươi (n.d.) Www.vietnamtrades.com Retrieved October 31, 2022, from https://www.vietnamtrades.com/vn/hts-code/other-fruit-fresh-heading-0810 Mô tả chi tiết mã HS 08134010 - Caselaw Việt Nam (n.d.) Caselaw.vn Retrieved October 31, 2022, from https://caselaw.vn/chi-tiet-ma-hs/08134010 QUẢ NHÃN LÀ GÌ? LỢI ÍCH CỦA QUẢ NHÃN [BÀI 221] (2021a, July 26) Trái Cây Tươi Nhập Khẩu https://traicaytuoinhapkhau.net/qua-nhan-la-gi/ 27 ĐẶC ĐIỂM CẤU TẠO VÀ CHỨC NĂNG CỦA ĐIỆN THOẠI SAMSUNG GALAXY A72 Thế Giới Di Động https://www.thegioididong.com/dtdd/samsung-galaxy-a72#top-article Những người đóng góp vào dự án Wikimedia (2006, November 23) Mạng thiết bị di động Wikipedia.org; Wikimedia Foundation, Inc https://vi.wikipedia.org/wiki/M%E1%BA %A1ng_thi%E1%BA%BFt_b%E1%BB%8B_di_%C4%91%E1%BB%99ng#:~:text=M %E1%BA%A1ng%20thi%E1%BA%BFt%20b%E1%BB%8B%20di %20%C4%91%E1%BB%99ng%20hay%20m%E1%BA%A1ng%20di %20%C4%91%E1%BB%99ng%2C%20m%E1%BA%A1ng Tra cứu mã HS - Caselaw Việt Nam (n.d.) Caselaw.vn Retrieved October 31, 2022, from https://caselaw.vn/ket-qua-tra-cuu-ma-hs?query=85171200 28 ... code of the two products and give practical experience CHAPTER 1: INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION 1.1 Definition of HS code The Harmonized System is a structured... necessary to cooperate between Logistics companies and Customs authorities to ensure the safety of goods and solve them quickly Therefore, to ensure safety and experience in importing and exporting... of the HS, despite the fact that the HS is a versatile categorization system with many different applications, and this is likely to remain the case for the foreseeable future The Harmonized System