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 0 STUDENT ID 717C0008 720K0943 720K0857 720K0874 720K0982 FULL NAMES Nguyễn Thị Tuyết Ân Nguyễn Thành Tài Đinh Quang Hiệp Võ Phương Nguyên Nguyễn Trần Đông Quân 0 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 GALAXY A72 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 0 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RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 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INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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; 0 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INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 6-digit 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 0 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RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 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RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 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RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION 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INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION 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INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION 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INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION 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 0 INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION 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INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION  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 selfpayment 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 0 INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION INTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINT RODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATIONINTRODUCTION.TO.THE.HARMONIZED.SYSTEM.AND.VIETNAM’S.PARTICIPATION