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In the present trend of globalization and internationalization, foreign economic activities in general and importexport activities in particular are becoming more urgent than ever. It plays a very important role in the process of socioeconomic development in Vietnam and the world as well. The fact shows that import and export business activities in Vietnam have been gradually growing. Enterprises operating in the field of import and export are still expanding in both scale and stature, which have contributed to speed up the growth of the Vietnamese economy, helping the Vietnamese economy participate in integrating and expanding international trade relations with other advanced countries in the world. In the field of import and export business, the customs clearance process is an extremelyimportant and relativelycomplicated process. The customs clearance process asks the enterprises operating in the field of import and export to possess deeplyexperienced staff, master specialized operations and have knowledge of the laws. Therefore, if the enterprises want to complete an importexport business process well, they should follow the customs clearance procedures well. To sum up, building a reasonable process and applying the process correctly and flexibly based on the input standards will bring about great values at the output stage of the process; these values will become much more effective if they are considered the inputs of another process. On the contrary, any failure to control and operate the process properly will cause serious consequences to the overall operation of processes in enterprises and organizations. Currently, our country has limited human resources, equipment and production knowledge, which have not been fully exploited, resulting in the fact that many types of modern equipment have not been put into production or they have been put into production but not worked efficiently. Therefore, domestic enterprises have always given priority to speeding up activities of importing modern machinery and equipment to meet essential needs of the State and people. To facilitate the import of goods for business purposes, the enterprises should fully implement import customs procedures and receive permits by the relevant ministries and branches for the essential goods. The foregoing issues made me realize how important the customs clearance process for imports for business purposes is. Therefore, during my internship at Pozitronics Co., Ltd., with the learnt knowledge together with the enthusiastic help of PhD. Vu Duy Nguyen and the teachers of the Department of Taxation – Customs as well as the staff currently working for Pozitronics Co., Ltd., I have bravely learnt about, studied and selected the thesis “The implementation of customs procedures for imported medical equipment goods at Pozitronics Co., Ltd” as my courseend thesis.
MINISTRY OF FINANCE ACADEMY OF FINANCE Faculty of Taxation and Customs - - GRADUATION THESIS TOPIC: THE IMPLEMENTATION OF CUSTOMS PROCEDURES FOR IMPORTED MEDICAL EQUIPMENT GOODS AT POZITRONICS CO., LTD Speciality: Customs and Foreign Trade Operations Code: 05 Instructor: PhD Vu Duy Nguyen HANOI - 2020 Graduation Thesis Academy of Finance DECLARATION I hereby declare that this thesis is a report of my own research and effort and all the data, information provided in this thesis are true and based on reality Hanoi, May .2020 Student i Graduation Thesis Academy of Finance TABLE OF CONTENTS DECLARATION i TABLE OF CONTENTS ii ACKNOWLEDGEMENTS vi LIST OF ACRONYMS vii LIST OF TABLES viii LIST OF FIGURES ix INTRODUCTION CHAPTER THEORETICAL BASIS FOR CUSTOMS PROCEDURES FOR MEDICAL EQUIPMENT IMPORTS 1.1 Overview of medical equipment imports .5 1.1.1 Definition of medical equipment imports 1.1.2 Classification of medical equipment article 1.1.3 Role of medical equipment imports 10 1.2 Customs procedures for medical equipment imports at enterprises 11 1.2.1 Indentification of HS code, customs value and tax rate 11 ii Graduation Thesis Academy of Finance 1.2.2 Checking commodity documents 12 1.2.3 Registration of specialize import license 14 1.2.4 Customs declaration and customs declaration form transmission 16 1.2.5 Taking of delivery order 17 1.2.6 Preparation of customs document set 18 1.2.7 Tax payment and goods import customs procedure finalization 20 1.2.8 Implementation of procedure of exchange for the delivery order and transportation of goods to the warehouse 21 1.2.9 Import customs procedure solving time-limit 22 1.2.10 Preparation of documents and goods for inspection after customs clearance (if any) 23 1.3 Factors affecting the customs clearance of medical equipment imports at enterprises 24 1.3.1 Subjective factors 24 1.3.2 Objective factors 25 iii Graduation Thesis Academy of Finance CHAPTER 27 SITUATION OF IMPLEMENTING CUSTOMS PROCEDURES FOR MEDICAL EQUIPMENT IMPORTS AT POZITRONICS CO., LTD 27 2.1 Overview of development situation of Pozitronics Co., Ltd 27 2.1.1 Development and establishment history 27 2.1.2 Functions, tasks 28 2.1.3 Organizational machinery 29 2.1.4 Operation situation of Pozitronics Co., Ltd 30 2.2 Legal bases associated with the customs clearance process for medical equipment imports at Pozitronics Co., Ltd 34 2.2.1 Customs Law 2014 34 2.2.2 Foreign Trade Management Law 2017 35 2.2.3 Decree No 03/2020/ND-CP amending Article 68 of Decree No 36/2016/ND-CP as amended and supplemented in Decree No 169/2018/NĐ-CP with regard to medical equipment management 36 iv Graduation Thesis 2.2.4 Academy of Finance Decree No.74/2018/ND-CP amending and supplementing some articles of Decree No 132/2008/ND-CP regulating specifically the enforcement of some articles of the law on quality of products and goods 42 2.2.5 Circular 30/2015/TT-BYT 46 2.2.6 Circular No 14/2018/TT-BYT 48 2.2.7 Circular No 39/2016/TT-BYT 49 2.3 Situation of implementing custom procedures for medical equipment imports at Pozitronics Co., Ltd 50 2.3.1 Situation of import of medical equipment articles at Pozitronics Co., Ltd 50 2.3.2 Process of implementing customs procedures for medical equipment imports at Pozitronics Co., Ltd 52 2.4 Evaluation of the status of implementation of customs procedures for medical equipment imports at Pozitronics Co., Ltd 60 CHAPTER 65 ORIENTATIONS OF AND SOLUTIONS TO IMPROVE THE EFFICIENCY OF IMPLEMENTING CUSTOMS PROCEDURES FOR MEDICAL EQUIPMENT IMPORTS AT POZITRONICS CO., LTD 65 v Graduation Thesis Academy of Finance 3.1 Development orientations of Pozitronics Co., Ltd 65 3.1.1 General development orientations 65 3.1.2 Future goals of the company for medical equipment imports 66 3.2 Solutions to strengthen the implementation of customs procedures for medical equipment imports at Pozitronics Co., Ltd 67 3.2.1 Solutions related to technical customs contents 67 3.2.2 Improving qualification, effectively training human resources 70 3.2.3 Completion of documents related to import customs procedures 71 3.2.4 Upgrade of material facilities and technologies 71 3.2.5 Update of information and regulations on the customs laws; completion of legal bases 72 3.2.6 Joining in associations, partnerships and management agencies in the joint implementation of import customs procedures 73 3.3 Recommendations towards the company 73 REFERENCES 77 vi ACKNOWLEDGEMENTS First of all, I truly appreciate the internship opportunity at Pozitronics Co., Ltd They gave me a chance to corporate at work and to gain more not only knowledge but also experience Besides, I would like to express my profound gratitude to my supervisor Mr Vu Duy Nguyen - Deputy of Tax & Customs Department - who has continuously helped and encouraged me to develop the understanding of the subject I could not complete my graduation thesis without his enthusiastic instructions, advice and correction LIST OF ACRONYMS B/L : Bill of Lading CFS : Container Freight Station Fee CT : Computed Tomography DO : Delivery Order EIR : Equipment Interchange Receipt IVD : In vitro diagnostic medical device L/C : Letter of Credit MRI : Magnetic Resonance Imaging THC : Terminal Handling Charge VAT : Value Added Tax LIST OF TABLES Table 1.1 Classification of medical equipment by groups Table 2.1 Income statement of Pozitronics Co., Ltd (2017 – 2019) 30 Table 2.2 Quantity of medical equipment import declarations in the period of 2017 – 2019 50