Internship report topic indirect customs clearance for impo

- VIETNAM MARITIME UNIVERSITY INTERNATIONAL SCHOOL OF EDUCATION INTERNSHIP REPORT TOPIC INDIRECT CUSTOMS CLEARANCE FOR IMPORTED FCL AT DRAGON LOGISTICS CO., LTD Supervisor: Vu Le Huy Student Name: Pham Anh Nhi Student ID: 79291 Class: IBL0901 HAI PHONG – 2020 VIETNAM MARITIME UNIVERSITY INTERNATIONAL SCHOOL OF EDUCATION STUDENT NAME: PHAM ANH NHI CLASS: IBL0901 INTERNSHIP REPORT TOPIC INDIRECT CUSTOMS CLEARANCE FOR IMPORTED FCL AT DRAGON LOGISTICS CO., LTD Supervisor: Vu Le Huy Division: Lecturer of Logistics Department Faculty: Maritime Business Faculty HAI PHONG – 2020 Customs Clearance for indirect imported FCL at Dragon Co., Ltd TABLE OF CONTENT LIST OF ABBREVIATIONS LIST OF TABLES AND GRAPHS LIST OF FIGURES PREFACE CHAPTER 1: THEORETICAL BACKGROUND 1.1 Definition 1.2 The understanding about FCL goods 1.3 The concept of import procedure in logistics .4 1.5 12 steps in the process of importing goods by sea 1.5 Necessary documents in Customs Clearance 10 CHAPTER 2: INTRODUCTION OF DRAGON LOGISTICS CO., LTD – HAI PHONG BRANCH 12 2.1 History of establishment and development of DRACO 12 2.2 DRACO mission and vision 13 2.3 DRACO’s profile 14 2.4 DRACO’s organizational structure 14 2.4.1 Organizational structure of DRACO’s Head Office 14 2.4.2 Organizational structure of DRACO – Hai Phong Branch .15 2.5 DRACO’s human resources 16 2.6 DRACO’s infrastructures 18 2.7 DRACO’s services 20 2.7.1 Customs clearance, consulting, and export-import mandate services 20 2.7.2 International and Domestic cargo transportation .20 2.7.3 For leasing warehouse, yard 20 2.8 DRACO’s capital investment 22 Pham Anh Nhi – IBL0901 Customs Clearance for indirect imported FCL at Dragon Co., Ltd 2.9 DRACO’s customers 23 2.10 DRACO’s Partners 24 2.11 Actual situation of production of DRACO in the last 3-5 years .25 CHAPTER 3: PRACTICAL INDIRECT CUSTOMS CLEARANCE PROCESS FOR IMPORTED FCL SHIPMENT AT DRACO 27 3.1 Practical customs clearance process for imported FCL at DRACO 27 3.1.1 Prepare necessary documents for import customs declaration .27 3.1.2 Feedback from Customs Office 28 3.1.3 Declaration clearance results 28 3.2 A practical case to illustrate the customs clearance process of imported FCL at DRACO 29 3.2.1 Parities involves in this case 29 CONCLUSION 34 REFERENCE 35 APPENDICES 36 Pham Anh Nhi – IBL0901 Customs Clearance for indirect imported FCL at Dragon Co., Ltd LIST OF ABBREVIATIONS DRACO DGD Mrg DGM Ass TL AMD FCL LCL D/O B/L C/O Dragon Logistics Company Limited Deputy General Director Manager Deputy General Manager Assistant Team Leader Administration Department Full Container Load Less Container Load Delivery Order Bill of Lading Certificate of Origin Customs Clearance for indirect imported FCL at Dragon Co., Ltd LIST OF TABLES Table 2.4.2.1 Table 2.4.2.2 Table 2.4.2.3 Table 2.4.2.4 Table 2.5 Table 2.11 Board of Directors Accounting Department Domestics Transport Department Customs Brokerage Department DRACO Human Resources DRACO Business Result 16 16 16 17 18 26 Customs Clearance for indirect imported FCL at Dragon Co., Ltd LIST OF FIGURES Figure 1.2 Figure Figure 2.3 FCL and LCL cargo comparison DRACO Head Office Figure 2.4 The Company Logo Organizational structure of DRACO‘s Head Figure 2.6.1 Figure 2.6.2 Figure 2.8 Figure 3.1 Office DRACO warehouse DRACO Yard Investors of DRACO Process of indirect customs clearance for imported goods 13 15 15 19 20 22 28 Customs Clearance for indirect imported FCL at Dragon Co., Ltd PREFACE Internship is one of the key factors for an effective study program, because it familiarizing students with real-world knowledge, hands-on experience that school lessons are missing out sometimes, which helps students to later put them into action in future career This is especially essential for my major, International Business and Logistics, because Vietnam is currently a developing country with promising logistics industry, abundant natural resources, cheap raw materials costs and lower wages, great opportunities for foreign enterprises to invest in Vietnam economy Especially, importing and exporting goods is one of the most powerful key element in the economy Acknowledge that, I have decided to my internship in Dragon Logistics Co., Ltd, because they directly all the activities involved in the import-export process there My report wouldn’t have been possible without the support and assistance of the people whom I approached during the process of writing the report Firstly, I would like to express my heartfelt gratitude to my supervisor, Mr Vu Le Huy, Lecturer of Logistics Department in Maritime Business Faculty for his valuable advice, direction, and assistance Secondly, I am extremely grateful to Mr Vu Duc Tuan, CEO of Dragon Logistics Co., Ltd (DRACO) for creating the opportunity for me to study there in my internship days Finally, I would also like to thank Mr Do Hung Hai, Manager of Customs Brokeage Department and Mr Tran Anh Nghia, Team Leader of Opening Customs Declaration Form for being involved with me through my internship program and providing me a lot of knowledge about the company, customs clearance and relevant documents that were much needed in customs clearance process Finally, I would like to thank each and every one in the organization who assisted and guided me throughout the whole process In the process of completing the document, I tried my best to only put in facts and remove all mistakes but I know my report still have some imperfections Pham Anh Nhi – IBL0901 Page Customs Clearance for indirect imported FCL at Dragon Co., Ltd some please receive my apology in advance for any false occur and give me some advice so that I can improve my next report The report consists of three chapters: Chapter 1: Theoretical Background of Customs Clearance Chapter 2: Introduction of Dragon Logistics Co., Ltd – Hai Phong Branch Chapter 3: Practical Customs Clearance at Dragon Logistics Co., Ltd Pham Anh Nhi – IBL0901 Page Customs Clearance for indirect imported FCL at Dragon Co., Ltd CHAPTER 1: THEORETICAL BACKGROUND 1.1 Definition  Customs clearance is the act of taking goods through the customs authority to facilitate the movement of cargo into a country (import) and outside the country (export)  Also, the customs clearance means a document issued by the customs authority to a shipper indicating that all duties have been paid and the shipper’s goods is cleared for export 1.2 The understanding about FCL goods  A Full Container Load (FCL) is a container that is for the use of a single consignee In shipping practice, an FCL means a single container that is booked by the shipper exclusively for the transportation of their cargo only The shipper doesn’t have to share the container with cargo booked by other shippers This enhances security and simplifies logistics  To ship an FCL cargo, the shipper will have to book at least one whole container For an LCL shipment, it is not necessary to book a container; only a portion of it needs to be booked Naturally, in the case of FCL, the goods therein will be owned by one company only In LCL, there may be goods that are consolidated and are owned by different companies  In terms of total costs, booking an FCL container will be more expensive given the sheer volume However, if the dimension-wise cost is considered, the FCL booking is generally cheaper So, the cost per freight is higher in the case of LCL booking, although in terms of the total cost it is the more economical option  FCL delivery happens much faster than LCL As the entire container is booked, there is no need to sort and unpack the container at separate delivery ports The possibility of delay at ports and in the hands of customs authorities is also lower In the case of LCL, additional time is required for sorting the goods, consolidation of documents, and processing The time required in loading and unloading can also be higher in the case of LCL consignments Pham Anh Nhi – IBL0901 Page Customs Clearance for indirect imported FCL at Dragon Co., Ltd places, collection money and payment on behalf of cargo owners etc via standard warehouse, yard systems and management software in accordance with the requirements of multi-national companies 2.8 DRACO’s capital investment 10.00% 34.00% SUMITOMO CORPORATION 25.00% SUZUYO & CO.,LTD HB GROUP HANEL JOINT STOCK COMPANY 31.00% Figure 2.8: Investors of DRACO Source: DRACO  SUMITOMO CORPORATION (34% - 21.760.000.000): From the message of Masayuki Hyodo – Representative Director, President and Chief Executive Officer on Sumitomo’s official website: “Sumitomo Corporation Group conducts business activities throughout a wide range of industries on a global scale and aims to achieve prosperity and realize dreams through sound business activities Since its foundation in 1919, we have made steady growth through enhancing our ability to create new value together with stakeholders such as business partners and clients, across business networks around the world The basis for our management and business activities is rooted in Sumitomo’s business philosophy, which has formed the foundation for Sumitomo’s sustainable development over the course of 400 years One of the credos of this philosophy states: “Benefit for self and others, private and public interests are one and the same.” This credo underscores the importance that Sumitomo’s business activities not only Pham Anh Nhi – IBL0901 Page 23 Customs Clearance for indirect imported FCL at Dragon Co., Ltd benefit Sumitomo, but must also benefit society around us in order to achieve sustainable growth together.”  SUZUYO & CO., LTD (31% - 19.840.000.000): Suzuyo has a history of more than 200 years in the spirit of symbiosis “TOMOIKI” Since inception, while developing services centered on logistics, they have expanded their network in Japan and overseas Suzuyo’re constantly asking what is now required and are actively seeking out and working on new businesses  HB GROUP (25% - 16.000.000.000): Since its establishment HB Group has constantly expanded its footprint in many sectors through continuous investment, investment management and restructuring, as well as M&A activities With powerful human and financial resources, HB Group seeks to develop in two main sectors including trading in construction materials and logistics  HANEL JOINT STOCK COMPANY (10% - 6.400.000.000): Founded on December 17th 1984, Hanel has the mission to become a pioneer in Hanoi's electronics and formatic industry Over the past 30 years, with a highqualified, whole-hearted and determined staff, Hanel has achieved sustainable steps of development, overcoming a variety of difficult periods and challenges of the economy Nowadays, Hanel deploys business activities with 32 member companies, associates and joint-ventures in total and nearly 8000 employees 2.9 DRACO’s customers DRACO potential customers mostly are international enterprises, such as  Sumitomo Corporation: With 400 years of establishing and developing, Sumitomo with its global network and based on trust from customers and partners in various industries, Sumitomo Corporation engages in multifaceted business activities by making the most of its Integrated Corporate Strength These business activities include sales of a variety of Pham Anh Nhi – IBL0901 Page 24 Customs Clearance for indirect imported FCL at Dragon Co., Ltd products and services, import and export, trilateral trade, and domestic and international business investment  Schlemmer Group: Schlemmer Group is a global technology expert, which has focused on the development and production of highly specialized plastic and metal solutions Building on 60 years of experience in cable protection, the group of companies has become one of the leading and most comprehensive value-added providers, supporting its clients as an intelligent consulting and service partner As a member of the DELFINGEN Group, Schlemmer is the global technical leader in the protection of wiring harness  Hino Motors: Hino Motors Vietnam is the leading truck manufacturer in Vietnam, founded in June 1996 Since establishment, Hino Motors Vietnam always tries to implement all activities based on the principles that contributing for society development, increasing Vietnamese living standards by providing the highest quality products to contribute for building up new age To make the objective come true, Hino Motors always take priority of Hino customers by manufacturing, providing the highest quality products and the best service, ensuring high quality management system in all the process operated by company  Yamaha Motor Group: For over 50 years, Yamaha Motor group has endeavored to create diverse value through products and services since its founding, based on three ideas which constitute their Corporate Philosophy: corporate mission, management principles, action guidelines 2.10 DRACO’s Partners Draco’s partners are mostly famous international shipping lines:  Ocean Network Express (ONE): ONE is a major new global container shipping company, that comes to market in 2018, and will offer an extensive liner network service portfolio covering over 100 countries internationally Its key focus will be on enhanced service and innovation, Pham Anh Nhi – IBL0901 Page 25 Customs Clearance for indirect imported FCL at Dragon Co., Ltd supported by a highly professional and experienced staff organization with a strong financial balance sheet ONE positions itself as being “large enough to survive, but still small enough to care”  Evergreen Marine Corporation (EMC): Evergreen Group began with the establishment of Evergreen Marine Corporation (EMC) by Dr Yung-Fa Chang on September 1968 From humble beginnings operating just one secondhand general cargo vessel, Evergreen has grown throughout its history to gain many outstanding achievements It is now one of the leading international shipping companies in terms of its fleet operations, service quality and innovative shipbuilding concepts Evergreen is committed to serving world trade by providing the most efficient transportation services To help achieve this goal and to strengthen its operational efficiency, Evergreen has set up transshipment hubs in key geographic locations within its service network Examples of these projects include container terminals in Kaohsiung, Taipei Harbor in Taiwan and Colon in Panama These investments enable Evergreen to significantly increase the cargo handling efficiency at the terminals and reduce operation costs  Wan Hai: Wan Hai Lines began in 1965 primarily as a log transportation company operating in Taiwan, Japan, and Southeast Asia In 1976, in response to the rapid development of international trade in the Asia Pacific and other international trends, Wan Hai transformed itself into a fullcontainer vessel shipping company Wan Hai has more than 30 years of experiences in shipping along with comprehensive hardware and software equipment and a professional staff It undertakes the most intensive voyages and has the most comprehensive service network of all carriers in Asia Since the start of the 21st century, Wan Hai has undertaken full-scale corporate reengineering and reinforcement of its employee training and development programs It continues to facilitate organizational restructuring, workflow streamlining, cost reduction, and the development and integration of strategic information systems These initiatives permit healthy organizational development for fast response to market changes Pham Anh Nhi – IBL0901 Page 26 Customs Clearance for indirect imported FCL at Dragon Co., Ltd while allowing Wan Hai to achieve its visions of stronger operational capabilities and continuous growth 2.11 Actual situation of production of DRACO in the last 3-5 years In recent years, Vietnam's Logistics market has had positive changes with the number of businesses operating in this industry growing rapidly and having high growth rates Therefore, in order to maintain its position, DRACO had to diversify its products and at the same time strengthen service quality to increase customer benefits Here is DRACO - Hai Phong Branch's business result based on two main criteria: revenue and profit Increase/Decrease Year Revenue (VND) compared to the Increase/Decrease Profit previous year (%) compared to the previous year (%) 2017 30.823.159.843 - 6.455.481.151 - 2018 20.997.445.165 (31,88) 4.932.921.134 (23,59) 2019 25.538.872.937 21,63 5.719.480.396 15,95 Table 2.11: DRACO Business Result Source: DRACO As we can see in Table 6, the business situation of Hai Phong Branch in general has develop over the past few years, but the growth is not stable Especially, 2017 can be considered as a brilliant year for DRACO Hai Phong branch had outstanding growth in both revenue and profit (revenue 31.88% higher than 2018 and 17.14% higher than 2019; profit 23.59% higher than 2018) and higher than 2019 is 11.40%) because in 2017 Hai Phong Branch has major projects in oil and gas activities and transportation of machinery and electronic equipment; the competition in the market is less severe; The Branch's team of human resources for marketing in the period of 2017 has better capacity to develop and find customers Pham Anh Nhi – IBL0901 Page 27 Customs Clearance for indirect imported FCL at Dragon Co., Ltd In general, Hai Phong Branch's profit also fluctuated in relatively stable level The above figures show the efforts of the members of Hai Phong Branch in fulfilling their tasks and tasks, as well as the efforts of the management and leadership in the development and construction orientation business operation plan Hai Phong Branch has been trying a lot in cutting down business costs in parallel with expanding the field and scope of operations to maintain profit growth, avoid any decrease which can be considered too big CHAPTER 3: PRACTICAL INDIRECT CUSTOMS CLEARANCE PROCESS FOR IMPORTED FCL SHIPMENT AT DRACO 3.1 Practical customs clearance process for imported FCL at DRACO Customs Declaration Customs Clearance Release of the goods Figure 3.1: Process of indirect customs clearance for imported goods 3.1.1 Prepare necessary documents for import customs declaration During the customs clearance process, ECUS VNACCS 2018 is used to fill in customs declaration form This is a modern electronic program designed especially for customs declaration, that meets the needs of VNACCS / VCIS funded by Japanese, while remain the original features of ECUS currently used by enterprises This program is designed to improve the registration process involved traded and nontraded goods and to simplify the process for low value goods These documents are needed to complete a customs declaration form:  B/L  Packing List  Commercial Invoice In the process of making declaration, information are checked and updated regularly for accuracy matter Pham Anh Nhi – IBL0901 Page 28 Customs Clearance for indirect imported FCL at Dragon Co., Ltd - In a Packing List, these information are covered:  Port of shipment and destination with name of the vessel  Number of package with descriptipn, quantity, weight - Bill of Lading mentions:  Shipper (seller)  Consignee (buyer)  Number of containers, seal  Description of goods, weight - Invoice holds the information about  Port of shipment and destination with date of shipment, vessel, term of delivery  Container’s marks, nos, description and total price 3.1.2 Feedback from Customs Office After finishing register for import declaration form, the company send it to Customs Office If no error occurs, the company will receive the EORI Number Before the registration of the declaration is accepted, the system will check if the company belong to the list of enterprises that are not allowed to register the declaration (enterprises with tax overdue debts of more than 90 days, enterprises suspending operations, bankrupt, etc) If the company is in the list, the declaration will not be registered and the system will report this to the customs officier Pham Anh Nhi – IBL0901 Page 29 Customs Clearance for indirect imported FCL at Dragon Co., Ltd 3.1.3 Declaration clearance results When the declaration form is accepted, the top of the form shows that which channel the cargoes belong to Cargoes can be devided into one of these three channels :  Green channel: When cargo is listed in green channel, this means that the cargo is qualified and the buyer can take the cargo from the warehouse at port to their warehouse  Yellow channel: This involve the participation of the Third Party, when the cargoes are chemical or goods considered dangerous, customs officers will check the customs records If requires the paperwork from the third party to confirm the legality of the cargo and the request for customs inspection from customs office  Red channel:  The customs brokerage dept need to prepare the same set of paperwork as in the yellow channel case, after that the records will be transferred to the customs office  The custom office check for accuracy and if the goods match the declaration, customs officers directly go to the port of destination to check the cargo, press the customs seal to seal the container and take a note on the declaration that the goods are declared and are ready to be taken away  Depend on the customs office, the consignee will need to pay tax of 5-10% to take the cargo to their warehouse  However, if the condition of the goods is not the same as listed in the declaration, the customs office with confirm a violation and will charge consignee for this 3.2 A practical case to illustrate the customs clearance process of imported FCL at DRACO 3.2.1 Parities involves in this case  Shipper (Seller): LCY Performance Materials Corp., ZhenJiang, China Pham Anh Nhi – IBL0901 Page 30 Customs Clearance for indirect imported FCL at Dragon Co., Ltd No.226, Erzhong Road, Gaozi Street, Dantu District, ZhenJiang, Jiangsu Province, China  Consignee (Buyer): GK Finechem Vietnam Co., Ltd Unit 702, 7th floor, MD Complex Tower, 68 Nguyen Co Thach, Cau Dien Commune, Nam Tu Liem District, Ha Noi City, Viet Nam 3.2.2 Details about the cargo  Date: Oct 9th, 2020  Port of Shipment / Loading: Shanghai, China  Port of Destination / Discharge: Hai Phong, Vietnam  Date of Shipment: Oct 16th, 2020  Vessel: Sky Hope / 2021S  Terms of Delivery: CIF Hai Phong Port, Vietnam  Item Name: Diisobutyl Ketone Liquid; HS Code: 291419  Quantity: 160kgs per drum, total 80 drums with pallets in 1X20’Container Here is the process of indirect customs clearance for imported FCL at DRACO 3.2.3 Prepare essential documents Commercial Invoice and Packing List Commercial Invoice and Packing List are almost the same Some of these information needs to be accurate:  Seller: LCY Performance Materials Corp., Zhenjiang, China No.226, Erzhong Road, Gaozi Street, Dantu District, Zhenjiang, Jiangsu Province, China Tell: 86-511-85680337 Fax: 86-511-85688702  Buyer: Gk Finechem Viet Nam Co., Ltd Unit 702, 7th floor, MD Complex Tower, 68 Nguyen Co Thach, Cau Dien Commune, Nam Tu Liem District, Ha Noi City, Viet Nam Tel: +84-24-6265-2550 Fax: +84-24-39 590 215 Email: thanh_tung@gkfvn.com  Invoice No.: 52074007 / Date: Oct.09,2020 Pham Anh Nhi – IBL0901 Page 31 Customs Clearance for indirect imported FCL at Dragon Co., Ltd  Term of delivery: CIF Hai Phong Port, Viet Nam  Description: - Item name: Diisobutyl Ketone / Origin: China - HS code: 291419 - Net Weight: 160kgs - Quantity (MT): 12800 - Unit price: USD Bill of Lading  B/L No.: KMTCSHAG139388  Shipper (Seller), Consignee (Buyer)  Port of loading: Shanghai, China / Port of Discharge: Hai Phong, Viet Nam  Vessel: Sky Hope  Container No.: SEGU3329010 / Seal No.: CC814830  Description of Goods  Total number of containers: One (1) Container only Health and Technical certificate  Health and Techinicl Certificate is a document used to check the conformity of the product with the requirements and standards public by GK Finechem According to this, if the decision is positive, the goods can be imported  This certificate is mandatory for customs clearance of goods 3.2.4 Registration for import customs declaration form - Login to ECUS VNACCS 2018 - Choose “ Tờ khai xuất nhập / Đăng ký tờ khai nhập (IDA) ” - Choose: “Lấy thông tin tờ khai (EDB) ” EDB code can be used to receive the information of declared goods to fill in the declaration form - By using ECUS VNACCS 2018, the company can create a new declaration form following these steps: Pham Anh Nhi – IBL0901 Page 32 Customs Clearance for indirect imported FCL at Dragon Co., Ltd  Declare invoice  Declare shipping  Temporary declarations - Click “ Lấy thông tin ” to receive the data, then click OK on the right side of the list - So that the information will automatically fill in the blanks in the form Then the customs broker will fill the rest * If the information is not declared, select IDB then declare new information Enter “ Thông tin chung ”, fill in these following data: - Code: A41 - Customs office: DTGCHP - Processor code: 01 - Importer:  Code: 0104923059  Name: Gk Finechem Viet Nam Co., Ltd  Postal Code: (+84)  Address: Unit 702, 7th floor, MD Complex Tower, 68 Nguyen Co Thach, Cau Dien Commune, Nam Tu Liem District, Ha Noi City, Viet Nam  Tel: +84-24-6265-2550 - Expoter:  Name: LCY Performance Materials Corp., ZhenJiang, China  Address: No.226, Erzhong Road, Gaozi Street, Dantu District, Zhenjiang, Jiangsu Province, China  Country code: CN - B/L Number: 161020KMTCSHAG139388 - Loading port: Shanghai, China - Discharge port: Tan Vu Port – HP - Means of transport: Sky Hope/2021S - Arrival date: 20/10/2020 - Quantity: 80 DR Pham Anh Nhi – IBL0901 Page 33 Customs Clearance for indirect imported FCL at Dragon Co., Ltd - Gross Weight: 14240 KGM - Number of containers: - Number of invoices: A – 52074007 - Release Date: 09/10/2020 - Payment method: KC * A customs declaration form can have maximum 50 product lines in ECUS VNACCS 2018, if the number exceed 50 then the system will seperate them into new declaration - Select “ Thông tin chung ” to the value declaration, enter the total charge and total taxable then the system will calculate the taxation then return it to the business - The tax return is allowes to print, not edit To make the declaration into an Excel file, press F6, click “ Ghi ” to complete - Click “ Khai trước thông tin tờ khai (IDA) ” in the list of operation codes, then the form will appeared on the Customs system - Then, the company is expected to receive the Declaration Number The tax returns in the system can be declare and edit many times, each time it will save to draft for days in the system 3.2.5 Receive the customs clearance result - The Customs Office will sent to the company the clearance status and the flow report - This cargo receive the yellow flow, this means that the Customs Office will have to double check the customs file, but leave the packing list out After that, the cargo is confirmed “ Declared ” and the company only have to pay the customs fee - All the documents including the declaration are ready to print Pham Anh Nhi – IBL0901 Page 34 Customs Clearance for indirect imported FCL at Dragon Co., Ltd CONCLUSION As I have mentioned earlier, import and export goods is indeed very important, it plays a big role in the Viet Nam economy The world we are living in is always developing to modernize, therefore onspot import is developed as a tool to help business saves lots of time and all kinds of costs during the process Although I only have one month of internship to study at DRACO, but during this one month I have learned so much practical knowledge, and along with theorical knowledge on class, I have understood the indirect customs clearance for imported FCL DRACO is a logistics company focusing mainly on import and export activities, so their Customs Brokerage is very active and professional when it comes to import and export procedures, therefore I feel very honored to be able to learn from them I would like to send my greatest gratitude to my supervisor, Mr Vu Le Huy, for all the helpful advices and guidance during my process of completing this report as accurate as possible After this internship I have gained for myself a lot of knowledge and skills to improve my study at university and later at my future jobs And I would also like to thanks International School of Education (ISE) for this heartfelt internship program Pham Anh Nhi – IBL0901 Page 35 Customs Clearance for indirect imported FCL at Dragon Co., Ltd REFERENCE http://draco.com.vn/Web/ContentDetail.aspx?distid=173 DRACO’s Organizational Structure, Human Resource, Capital Investment: DRACO accounting department employees https://www.evergreen-marine.com/# https://www.wanhai.com/views/Main.xhtml https://www.one-line.com/en https://yamaha-motor.com.vn/gioi-thieu/ https://www.hino-global.com/ https://www.schlemmer.com/global/en https://www.sumitomocorp.com/en/jp 10 https://www.suzuyo.co.jp/en/ 11 https://hbg.vn/en/ 12 Practical process: Program ECUS VNACCS 2018 and Customs Brokerage Dept Pham Anh Nhi – IBL0901 Page 36 Customs Clearance for indirect imported FCL at Dragon Co., Ltd APPENDICES Pham Anh Nhi – IBL0901 Page 37