(Tiểu luận) report subject customs procedure topic determine the hs code for durian export and plastic import

VIETNAM GENERAL CONFEDERATION OF LABOUR TON DUC THANG UNIVERSITY o0o REPORT SUBJECT: CUSTOMS PROCEDURE TOPIC: DETERMINE THE HS CODE FOR DURIAN EXPORT AND PLASTIC IMPORT Group ID: LECTURER: PhD.TRAN NGUYEN CHAT Ho Chi Minh City, 25th October 2022 0 Tieu luan GROUP ASSESSMENT ID Student Name Student ID % Contribution Vũ Nguyễn Bảo Trân 720K0622 100% Dương Nguyễn Bích Châu 220K0066 100% Hồ Quang Tú 720K0629 100% Huỳnh Nguyễn Hữu Lộc 720K0465 100% Trần Vũ Thanh Huyền 720I0156 100% Member Score Group Score: 0 Tieu luan Table of Contents GROUP ASSESSMENT TABLE OF CONTENTS TABLE OF TABLE TABLE OF FIGURE CONTENT INTRODUCTION .6 CHAPTER 1: BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM 1.1 1.2 1.3 1.4 DEFINITION AND STRUCTURE OF HARMONIZED SYSTEM .7 THE SIGNIFICANCE AND OBJECTIVES OF HARMONIZED SYSTEM A SUMMARY OF THE HS CONVENTION FORMATION PROCESS REVIEW THE SIX HS CODE APPLICATIONS RULES: 11 CHAPTER 2: ANALYSIS OF HS CODE DETERMINATION FOR SELECTED PRODUCTS .15 2.1 BASIC INFORMATION ON FRESH DURIAN FROM NHP FOODS 16 2.1.1 Overview of Durian 16 2.1.2 Determination of Fresh Durian’s HS CODE 19 2.2 BASIC INFORMATION OF HDPE F00952 20 2.2.1 Overview of HDPE F00952 from Saudi Basic Industries Corporation 20 2.3 THE PROCEDURE FOR DETERMINING THE HS CODE 22 CHAPTER FINDINGS .28 3.1 ADVANTAGES 28 3.2 DIFFICULTIES 28 3.3 EXPERIENCE GATHERING, RISK AND LESSONS LEARNED 29 3.3.1 Experience gathering 29 3.3.2 Risks 29 3.3.3 Lessons learned 30 CONCLUSION 31 APPENDIX .32 0 Tieu luan Table of table Table 1: Fresh durian specification 18 Table 2: Information of HDPE F00952 23 Table 3: Characteristics of plastic 28 0 Tieu luan Table of figure Figure 1: The figure illustrates commodities in each chapter Figure Specific order when identifying the HS code 11 Figure 3: Structure of the HS 12 Figure 4: Ngân Hoà Phát FOODS company logo 16 Figure 5: Ngân Hoà Phát FOODS Durian on Alibaba 17 Figure 6: SABIC logo .20 Figure Top 100 Listed Companies in 2022 by Forbes Middle East .21 Figure 8: HDPE F00952 22 Figure 9: Outcomes of our group's search for "polyethylene" 24 Figure 10: Section VII: Plastics and Articles Thereof Rubber and Articles Thereof 25 Figure 11: Chapter 39: Plastics and articles thereof 25 Figure 12: Sub-chapter I 26 Figure 13: SubHeading 39.01 27 0 Tieu luan CONTENT INTRODUCTION In the present trend of economic opening, the process of economic integration necessarily requires that our country grow and develop in line with the general trend of the times in order to gain knowledge from the outside Trade between countries is constantly developing, in which import-export activities, cooperative trade activities, external economic expansion and economic cooperation are increasingly important In that context, customs authorities are an important force in contributing to the management of import and export activities, transit and exit of goods across borders For the current development of production, business and import-export activities, in order to ensure consistency in management, classification and code application for import-export goods under the HS Convention (The International Convention on the Harmonized Commodity Description and Coding System), the role of the classification analysis of import-export goods is very important In addition to contributing to improving the efficiency of state management of customs and preventing loss of budget revenue, the determination of HS codes of import-export goods also plays an important role in reforming administrative procedures in the field of the customs area, determining the tax code of the product accurately and conveniently during customs procedures Because import-export goods are increasingly diverse and rich, giving accurate results will help create a consensus between Customs Procedures and Enterprises, avoiding disagreements in classification, and applying codes to goods, thereby shortening the time for completing procedures for import-export activities of enterprises Since then, the goal of clarifying the content of using HS codes to classify goods is regulated in accordance with the provisions of the Goods Classification System issued by WCO (the World Customs Organization), our team will apply principles to determine the HS code to analyze the HS code of two items, which are export (sell overseas/abroad) and import (buy from abroad) In terms of exports, our group chose a kind of fruit that is quite new to Western European tourists, which is 0 Tieu luan durian The imported product is SABIC® HDPE F00952, which has been widely used in the world for extrusion of blown film With quite limited knowledge, especially the actual assessment experience is still not profound and complete in analyzing and determining HS codes of products Therefore, in the report, errors are not avoided We would like to ask for your comments so that our team can improve on the following topics At last, our team would like to express our sincere thanks to you CHAPTER 1: BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM 1.1 Definition and structure of Harmonized System The number of goods for import and export worldwide is so great that the World Customs Organization - WCO has created a standardized code for the purpose of classifying, managing and controlling the number of goods exported and imported on a global scale That type of code is called HS Code (Harmonized System Code) this is the type of code that is commonly used during the export of goods and they are updated every years Nowadays, the Harmonized System (HS Code) consists of digits, 10 digits or even 12 digits WCO has divided the HS Code structure based on a few basic factors so that each commodity has its own code such as chapters, headings, sub-headings, tariff lines, and national tariffs Our country is using an 8-digit HS Code Product classification is significant in calculating customs duties and tariffs, as tariffs and other exceptions will be based on the specifics of a product, which the HS Code itself will take care of taking that job This system is used by more than 200 countries worldwide to collect international trade statistics, and most of goods in international trade are classified according to the HS Code (more than 98%) For a more detailed analysis of HS Code, they have 21 sections (such as animals, plants, stone products, jewelry, machinery, electrical equipment ), 97 chapters (2-digit), 1,222 headings (4-digits), 5,387 subheadings (6-digits) The HS Code has a total of 99 chapters, but the first 77 chapters are intended for future use, and chapters 98-99 are intended for specific uses by 0 Tieu luan signatories to the HS Convention Goods from chapters to 83 are usually classified according to the material of manufacture, and chapters 84 to 97 are classified according to the function of that good HS Code classifies goods from raw materials to processed products, the first two characters (chapters) are a general description of the goods, and the next two characters (chapters) are used to classify commodity categories from simple to complex, followed by sub-headings divided into more generic groups from the group and the final Tariff line defined by different countries Figure 1: The figure illustrates commodities in each chapter 1.2 The significance and objectives of Harmonized System HS Code has actively contributed to customs procedures and international trade Many stakeholders that join in the process of importing and exporting goods nationwide will benefit from the declaration and proper use of HS codes for each type of good For the government, the HS Code is a tool whose purpose is to identify the types of goods imported and exported to collect taxes, the amount of tax that the Customs authorities must collect for the import-export businesses and the customs authorities Other obligations are to contribute to the enforcement of domestic laws and international treaties, to assist in the analysis of micro and macro strategies and to negotiate international trade 0 Tieu luan For businesses, the use of the HS Code will ensure that businesses comply with domestic and international laws, if an enterprise intentionally or unintentionally misclassifies HS Code, it will be an inevitable delay in the delivery process, and the goods inspection step will be more difficult, there is a risk of being sanctioned and as a result, causing an additional cost in the import and export of goods And vice versa, when an enterprise declares the correct classification of goods by HS Code, that business will enjoy many benefits from the Free Trade Area (FTA) in accordance with regulations Analyzing more clearly the role of the HS Code, they help businesses classify goods for the purpose of determining the appropriate tax rate corresponding to that type of goods according to the regulations of the state so that businesses will be able to understand the taxes that they have to pay to avoid the situation that the business has to pay excess tax and have to go through the tax refund procedures, which will cause loss of time and effort for the business and related parties The early preparation of procedures and identification of the correct classification of goods with HS codes can help businesses create a good impression and reputation on the Customs authorities, helping the goods to be cleared faster Thus, HS is a standard economic language and code for products that are an essential factor for global trade 1.3 A summary of the HS Convention formation process The Harmonized System is abbreviated as HS Code and later known as the HS Convention with the official name called "International Convention on Harmonized Commodity Description and Coding Systems" - is the international code on the common global language for goods was adopted by the WCO ( World Customs Organization) in Brussels (Belgium) in 1983 and come into effect on January 1988 The HS Convention is considered a harmonized system of the product description, classification and coding According to research data, this is the result of an intellectual product that was researched by 60 customs organizations of member countries and 20 other international organizations for nearly ten years (1976 - 1983) the task of maintaining, selectively inheriting the results achieved so far and developing it 0 Tieu luan As one of the global common languages for goods, the HS Convention not only facilitates international trade negotiations, promotes reforms related to administrative procedures, accelerates speed of integration with countries around the world, but also contribute to the fight against smuggling and trade fraud, protect the legitimate interests of businesses and support the automation and modernization of customs procedures The HS Convention was created with an extremely effective legal mechanism by creating a coding system that aims to ensure the classification and description of goods imported and exported on a global scale The HS Convention consists of a Preamble, 20 articles and an Appendix The introduction will tell the reader why HS Code is supported by the international community On 20 articles dealing with the regulations, responsibilities and obligations of Member States, the role of the Council and the Commission, the Harmonized System, dispute settlement, work and revised procedures between the Member States Contracting Party and of the Customs Cooperation Council And finally, the Appendix is considered the nomenclature for the actual classification of goods Countries that are parties to the HS Convention are obligated to ensure that their tariffs and statistical lists on imported and exported goods are correctly declared and in accordance with the Harmonized System After the Convention was implemented, they were widely spread with more than 200 countries and economies, customs and economic associations currently using and serving as the basis for their national Customs tariffs In addition to being used as the basis for the tariff schedule, the HS Convention is also used for many other purposes such as: - A basis for rules of origin - A basis for Customs tariffs - For transport statistics and tariffs - For the internal taxes collection - A theoretical basis for trade negotiations, such as FTAs (Free Trade Agreements), and Goods Schedules (WTO schedules of concessions) 10 0 Tieu luan Item Value Style Fresh Type Durian Product Type Tropical & Sub-Tropical Fruit Size (cm) 15~17cm Certification Global GAP Grade Export Weight (kg) Place of Origin Vietnam, Dak Lak Brand Name NHP FOODS Model Number No Cultivation Type Organic Taste Delicious Sweet Color Yellow Natural Quality 100% Natural Feature Nasty Taste Fresh Durian Fruits Eat Fresh Durian Shelf Life 14-15 days after loading Packing 10 Kg/ Carton 18 0 Tieu luan Origin Vietnam Durian Type Luxury Durian Product Name Vietnam Fresh durian Grade Export Table 1: Fresh durian specification 2.1.2 Determination of Fresh Durian’s HS CODE Based on what we learnt from the HS code assignment rules here is the way to determine fresh durian HS code Step 1: First we need to find which section fresh durian belongs in according to Rule Rule 1: The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes not otherwise require, according to the following provisions => Because fresh durian belongs to the fruit and vegetable category, we know it is in section II Step 2: Still applying rule 1, now we need to find the heading (first digits) and subheadings (full digits) for fresh durian in Section II There is only chapter which contain fruit related product => the first digits are “08” In chapter there is a subheading called “Other fruit, fresh “and in the subheading, we can see durians in there => the rest of the digits are “106000 “ Conclusion the HS code for fresh durian is “08106000” This is chapter main content: Edible fruit and nuts, peel of citrus fruit or melons Notes: This Chapter excludes inedible nuts and fruits Cold fruits and nuts should be classed under the same categories as fresh fruits and nuts 19 0 Tieu luan This Chapter's dried fruit or dry nuts may be partly rehydrated or handled for the following purposes: For improved preservation or stability (for example, by moderate heat treatment, sulphuring, or the addition of sorbic acid or potassium sorbate), To improve or preserve their look (for example, by adding vegetable oil or modest amounts of glucose syrup), as long as the dried fruit or dry nuts keep their character 2.2 Basic information of HDPE F00952 2.2.1 Overview of HDPE F00952 from Saudi Basic Industries Corporation 2.2.1.1 Overview of Saudi Basic Industries Corporation Saudi Basic Industries Corporation, also known as ‫( سسسسابك‬SABIC), is a production company of chemicals In addition to industrial polymers, it is engaged in chemicals, petrochemicals, metals, and fertilizers It is one of the largest publicly traded companies in the Middle East, just behind Saudi Aramco, according to its Forbes Middle East listing (2022) Figure 6: SABIC logo 20 0 Tieu luan Figure Top 100 Listed Companies in 2022 by Forbes Middle East 2.2.1.2 History By royal decree, in 1976, SABIC was established to transform oil waste into usable chemicals, polymers, and fertilizers Ghazi Abdul Rahman Al Gosaibi, the minister of industry and electricity, served as the company's first chairman, and Abdul Aziz Bin Abdullah Al Zamil was its first CEO With the arrival of SABIC, the sleepy fishing communities of Jubail on the Persian Gulf and Yanbu (Red Sea) were transformed into thriving, contemporary industrial metropolises Production peaked in 1985 at 6.5 million tones, then increased significantly over the next five years to 13 million tones, 42 million tones, and ultimately over 60 million tones by 2012 SABIC has 60 production and compounding sites spread across more than 40 countries and has more than 40,000 employees around the world 2.2.1.3 Production - In the markets for key products including polyethylene, methanol, ethylene glycol, engineered plastics, ethylene, and MTBE, SABIC is a market leader - The majority of the overall production of SABIC is accounted for by its largest strategic business segment, petrochemicals 21 0 Tieu luan - One of the largest fully integrated steel companies in the world is the Saudi Iron and Steel Company (Hadeed), which is situated in Al-Jubail - The fertilizers made by SABIC Agri-Nutrients Company range from general to highly specialized - With its distinctive chemistry and capacity for developing new formulations and applications, Specialties adds value for customers 2.2.1.4 Overview of HDPE F00952 (high density polyethylene) SABIC® HDPE F00952 resin is a high-density polyethylene, high molecular weight which has an extensive molecular weight distribution SABIC® HDPE F00952 is well suited for producing slender films with exceptional strength and rigidity thanks to a unique assemblage of easy extrusion, high melt strength, and superior physical qualities The product's design, molecular architecture, and density enable this combination The material contains antioxidants Figure 8: HDPE F00952 2.3 The procedure for determining the HS code The procedure of determine the HS Code of HDPE F00952 My group determined that the first of the six HS code assignment rules is the most appropriate one for HDPE F00952 given these features To determine and draw conclusions regarding its HS code, the following procedures were explicitly carried out: Step 1: Type "polyethylene" into the search box on the Caselaw website and Vietnam's Import and Export Tariff Schedule for 2022 Because we don’t know the HS code of polyethylene, so we decide to make notes of some of its specific descriptive data in order to determine the matching HS 22 0 Tieu luan code We utilized the term "polyethylene" in this part to find out where the product is in the tariff We also searched the same term in https://caselaw.vn/ to have more sources Besides, my team went to the main page of SABIC to have more specific information about the product, which is shown below: - Product’s Name: HDPE F00952 - Product Type: Commercial Product - Brand: SABIC - Original: Saudi Arab Typical information Properties Polymer properties Melt flow rate (MFR) At 190oC and 2.16 kg At 190oC and 2.16 kg Density Density Formulation Anti oxidant Film properties Dart Impact F50 Tear strength MD Elmendorf Tear strength TD Elmendorf Tensile test film Yield stress TD Yield stress MD Stress at break TD Stress at break MD Vicat softening temperature Revision 20051216 Test methods Units SI Value g/10 g/10 kg/m3 0.05 8.5 952 g/cm3 0.952 Mg/kg + SABIC method G G G 180 12 60 ASTM D 1709 ASTM D 1922 ASTM D 1922 ISO 1133 ISO 1183 ASTM D 882 40 33 64 66 125 MPa MPa MPa MPa o C ASTM D 1525 Table 2: Information of HDPE F00952 These are the search results on the website of CaseLaw The outcomes of our group's search for "polyethylene" are listed below 23 0 Tieu luan Figure 9: Outcomes of our group's search for "polyethylene" The result shows us many chapters that have related to “polyethylene” However, we cannot establish the HS code of the product After learning some basic information, my group moves on to the essential second stage, which involves using the six learned guidelines to get its HS code Step 2: Look for the HS code for the product “HDPE F00952” Rule - Chapter notes and identifiers: My group determined the part and chapter of the selected product in this initial rule using the import and export tariff for 2022 Based on the specification of HDPE F00952, this product is a high-density, high-molecular-weight polyethylene, which was produced from the monomer ethylene (H₂ C=CH₂ ) This process is called addition polymerization And we found that the product of addition polymerization is a polymer Polyethylene is a thermoplastic resin that is used widely in the world, so we can conclude that SABIC® HDPE F00952 is a kind of plastic, so we can reduce the searching time by concentrating on Section VII, Chapter 39 Therefore, this is some information about Section VII, chapter 39 we have searched in the tariff: - Section VII: Plastics and Articles Thereof Rubber and Articles Thereof 24 0 Tieu luan Chap Figure 10: Section VII: Plastics and Articles Thereof Rubber and Articles Thereof ter 39: Plastics and articles thereof - The first note in chapter 39 mentions how materials of heading 39.01 to 39.14 are able to be capable at the moment of polymerisation or at some subsequent stage, of being formed under external influence And because SABIC® HDPE F00952 is produced by addition polymerization through heat and suitable pressure, SABIC® HDPE F00952’s HS Code is located from heading 39.01 to heading 39.14 Figure 11: Chapter 39: Plastics and articles thereof - Note of chapter 39 says that Headings 39.01 to 39.11 only apply to materials produced by chemical synthesis and fall into the following categories: (a) Liquid synthetic polyolefins containing less than 60% by volume that distils at 300°C after conversion to 1,013 millibars using a reduced-pressure distillation method (headings 39.01 and 39.02); (b) Non-highly polymerised coumarone-indene resins (heading 39.11); (c) Other synthetic polymers containing at least monomer units on average; For example: synthetic polymer (H₂C=CH ₂) n with n>=5 (d) Silicones belong to 39.10; (e) Resols (heading 39.09) and other prepolymers - SABIC® HDPE F00952 is described as a high-density and high-molecularweight polyethylene, and Polyethylene is a synthetic polymer, meaning that we can apply headings 39.01 to 39.11 for this product 25 0 Tieu luan - Because SABIC® HDPE F00952 is a kind of polyethylene, meaning that it is a polymer of ethylene (definition of polyethylene) Based on the information that our team had analyzed (apply Heading 39.01 to 39.11 for this product), we found that heading 39.01’s name is ‘Polymers of ethylene, in primary forms As a result, the SABIC® HDPE F00952 is correctly classified in heading 39.01 ‘Polymers of ethylene, in primary forms Figure 12: Sub-chapter I Because we classified SABIC® HDPE F00952 in heading 39.01, we don’t have to apply GIR 2, GIR 3, GIR and GIR However, to make the final decision, we need to use GIR to determine the tariff line Make sure to keep GIR in mind, the classification of goods into group subheadings must be established in accordance with the content of each subheading, the necessary subheading notes, and the preceding rules with appropriate changes in details, given that only subheadings of the same level can be in comparison The applicable section and chapter notes are also applied, subject to these conditions unless the description in the subheading states otherwise After reading the subheading’s notes, searching carefully the specifications of SABIC® HDPE F00952 and the subheadings below, we determined the HS Code of SABIC® HDPE F00952 as: - The note (a) (1) in subheadings’ note lists some specific situations if there is an "Other" subsection in the same series, the prefix "poly" in a polymer subheading (for example, polyethylene and polyamide-6,6) indicates that the constituent monomer unit or monomer units of the specified polymer must comprise 95% (0.95) or more by weight of the total polymer content, meaning that the specific gravity of the product must be equal or larger than 0.95 26 0 Tieu luan - When we look back at the typical Information of SABIC® HDPE F00952, we have the density of F00952 equal to 952kg/m3 (0.952g/m3) To calculate the specific gravity of SABIC® HDPE F00952, we need to divide the density of F00952 by the density of freshwater at 4°C (The density of freshwater at °C is 1000kg/m3) The result of this calculation is 0.952, which is larger than the requirement (0.952>0.95) Figure 13: SubHeading 39.01 Now looking at the figure above, the second yellow highlight show the subheading of this product is 39012000 The description of Good in subheading 3901200 describes exactly the characteristics of HDPE F00952 (a polyethylene, having a specific gravity of 0.94 or more) After determining the HS Code of SABIC® HDPE F00952, the HS Code Structure of this product is shown clearly below: Name SABIC® HDPE F00952 Section VII Chapter 39 Heading 3901 Subheading 39012000 Tariff VAT: 10% Import Duty: 5% Preferential Import Tax: 0% Table 3: Characteristics of plastic 27 0 Tieu luan CHAPTER FINDINGS 3.1 Advantages From the time the report was made to its completion, our team realized the value of benefits First of all, there is the spirit of solidarity, dynamism and dedication from each member in data retrieval Our team comes from two different academic backgrounds, but when we worked together on this report, we have gradually become more familiar and close to each other, understanding, listening and giving opinions in the most authentic way Not only that, the process of making this report has forged a number of new skills that each member of my team has unanimously acquired, namely being meticulous, dedicated and responsible in filtering and searching for information, and accurate revenue data From the first steps such as assigning and creating outlines for the lesson, our team has spent most of all the time we still have in school to discuss with the unity of each member This will help everyone on the team avoid the obstacles of time and geography constraints In terms of searching for information about durian products, it was quite easy for my group to grasp the latest actual data because the export information of durian has been published by large and small newspapers or even on the website of the General Department of Customs, it is always in a state of constant updates 3.2 Difficulties During the process of making the report, our team encountered a few difficulties in terms of nature in general and in terms of information screening in particular In terms of nature, perhaps the time when working and researching this report took place in quite wet and rainy weather, so when our team wanted to exchange indirect information, there would be problems with unstable network connection or about power problems that happened to some team members In addition, our group has always appreciated meeting face-to-face because it would be easier for us to discuss, give opinions and present details than meet each other indirectly, but it was difficult when the weather was not good Both weather problems like rain and flooding did not support and disrupt the discussion for our group This has more or less affected the progress goal that the team has set to meet and complete before the deadline of the report 28 0 Tieu luan In terms of information screening for data, we have difficulty finding specific information and data about imported Polymers of ethylene products because this imported product is still quite passive in the Vietnamese market Furthermore, in durian exports, because it was only officially introduced by China in early September, all details and information about official export to China are still very new and updated intermittently 3.3 Experience gathering, risk and lessons learned 3.3.1 Experience gathering The General Department of Customs website, bieuthue.net, is one of the wellknown Websites that may help our group find HS codes fast Alternatively, we can look them up depending on the import tariff schedule Use the parent file and the import tax schedule soft file that allows us to identify the HS code if the inspection is likewise quick and efficient 3.3.2 Risks Identifying HS codes is challenging for 76.2% of businesses Many firms have challenges while verifying the HS code (the code of goods used to calculate import and export tax) during the preliminary stage of customs declaration, said a newspaper source Not only has this issue not improved, but it has worsened According to the VCCI 2020 poll, up to 76.2% of businesses reported having trouble figuring out the HS code, a considerable increase from 66.3% in 2018 For that reason, our group came up with a solution to create the excel file in order to track everything but this way it still has some drawbacks when it comes to practice The weakness of searching the HS on the popular website method is that we have to create the excel file that must be used to remove Excel’s search by searching by pressing Ctrl + f and entering the desired keyword Furthermore, the downside of this method is that excel searches are based on the exact phrase and not on a word in the term Another common risk is when Businesses frequently make mistakes when it comes to tax determination, another crucial issue Determining the proper tax rate to prevent delays in tax payment and the delivery process will also be impacted by businesses that attempt to apply the incorrect HS code, which results in a misleading tax rate 29 0 Tieu luan 3.3.3 Lessons learned Asking an industry peer might be the easiest course of action Students are unable to swiftly search tax codes and know everything in the same field There are some of our teammates who will learn about these things, and there are others who will learn about other things, but we won't be able to comprehend and retain everything Therefore, searching for HS codes can also be done through exchange and research Working with longtime colleagues who are brothers and sisters in the trade will enhance productivity This can be one of the most efficient ways to search; we just need to discover the suitable code and use it, and all the subsequent steps will be simpler for us Check carefully to avoid being sloppy, as this is also a patient effort We should coordinate with parties who have knowledge in this area to overcome faults in document production, particularly in calculating HS codes It must be highlighted that customs oversight at Customs Sub-Departments is vital to prevent unneeded errors Market research needs to be done right away and frequently in the current volatile market Customers are continually looking for areas with lower prices, therefore the business needs to conduct market research and develop countermeasures plans Prices are constantly shifting, and demand is erratically increasing or falling depending on the state of the global economy competitors to determine the best strategy for luring customers As a result, one of the key factors in choosing the HS code is market research 30 0 Tieu luan Conclusion Through this report, we have grasped the basic knowledge of the implementation of HS codes for import-export goods Thereby also realizing the importance of HS codes, in order to be able to carry out HS code analysis of two such import-export goods, the declarant must be careful, meticulous and accurate Avoid filling in incorrect information because it will affect the partner's work progress, and delay the process of exporting or receiving goods from customers The report has helped us understand more deeply the HS code classification process for import and export items in the customs field and accumulate more experience and knowledge during the implementation process 31 0 Tieu luan Appendix CASELAW VIỆT NAM - Hệ thống văn pháp luật, Bản án - Hợp đồng mẫu Tra cứu mã HS Biểu thuế nhập khẩu, Thủ tục thông quan (n.d.) Caselaw Retrieved October 29, 2022, from https://caselaw.vn/ Tổng cục Hải Quan Việt Nam (n.d.) Retrieved October 29, 2022, from https://www.customs.gov.vn/ TTWTO VCCI - Import and Export Tariff Schedule of Vietnam in 2022 (n.d.) Retrieved October 29, 2022, from https://wtocenter.vn/tin-tuc/18926-import-andexport-tariff-schedule-of-vietnam-in-2022 Vietnam Customs Data | Vietnam Import Export Trade Data (n.d.) Retrieved October 29, 2022, from https://www.vietnamtrades.com 32 0 Tieu luan ... this report, we have grasped the basic knowledge of the implementation of HS codes for import -export goods Thereby also realizing the importance of HS codes, in order to be able to carry out HS code. .. architecture, and density enable this combination The material contains antioxidants Figure 8: HDPE F00952 2.3 The procedure for determining the HS code The procedure of determine the HS Code of HDPE... process of exporting or receiving goods from customers The report has helped us understand more deeply the HS code classification process for import and export items in the customs field and accumulate