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 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 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT Table of table Table 1: Fresh durian specification 18 Table 2: Information of HDPE F00952 23 Table 3: Characteristics of plastic 28 0 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT - 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT - 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT 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 REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT REPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORTREPORT.SUBJECT.CUSTOMS.PROCEDURE.TOPIC.DETERMINE.THE.HS.CODE.FOR.DURIAN.EXPORT.AND.PLASTIC.IMPORT