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Tiêu đề Hs Code Determination For Longans And Gasoline “Of Ron 90 And Above, But Below Ron 97”
Tác giả Nguyễn Thẩm Phương - 720K0560, Nguyễn Phú Khang - 720K0438, Nguyễn Thục Khanh - 720I0517, Đinh Nguyễn Gia Định - 720I0490, Trương Thùy Duyên - 720D0189
Người hướng dẫn PhD. Tran Nguyen Chat
Trường học Ton Duc Thang University
Thể loại essay
Năm xuất bản 2022
Thành phố Ho Chi Minh
Định dạng
Số trang 41
Dung lượng 8,27 MB

Cấu trúc

  • CHAP 1: BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION (9)
    • 1.1. Introduction and definition of HS code (9)
    • 1.2. Harmonized System in Vietnam (10)
    • 1.3. HS convention that VN participates in (11)
    • 1.4. Review the six GIR applications (11)
  • CHAP 2: ANALYSIS OF LONGANS AND GASOLINE “OF RON 90 AND ABOVE, (13)
    • 2.1. How to apply GIRs (13)
    • 2.2. Export Longans (15)
      • 2.2.1. Overview of Longans (15)
      • 2.2.2. Analysis of how to determine HS code (17)
    • 2.3. Goods under HS 2710 (21)
      • 2.3.1. Overview of Gasoline “Of RON 90 and above, but below RON 97” (21)
      • 2.3.2. Analysis how to determine HS code (23)
    • 2.4 Evaluate (31)
  • CHAP 3: FINDINGS (32)
    • 3.1 Advantages (32)
    • 3.2 Disadvantages and common misunderstandings in researching (33)
    • 3.3 Experience gathering and lesson learned (34)
  • Picture 1: Hung Yen longans (0)
  • Picture 2: RON 95 and RON 92 (0)

Nội dung

The structure of this report will be demonstrated further below:Chapter 1: The brief introduction to harmonized systems and Vietnam’sparticipationChapter 2: Analysis of longans and Gasol

BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION

Introduction and definition of HS code

The Harmonized Commodity Description and Coding System (HS Code) is a universal standard essential for identifying goods transported across international borders This code is mandatory for customs declarations when exporting or importing goods, ensuring a uniform method for accurately describing products globally Customs officials utilize HS Codes to determine tariffs, taxes, and compile trade statistics Moreover, businesses benefit from HS Codes by leveraging trade data for market research, reducing international trade costs, and facilitating successful export transactions The Harmonized System fosters favorable trade conditions, promotes administrative reforms, accelerates regional and global integration, enhances the quality of goods and services, modernizes customs procedures, and aids in combating smuggling and trade fraud.

The Harmonized System, developed and maintained by the World Customs Organization (WCO), serves as the foundational framework for global import and export operations and is revised every five years It is widely utilized by numerous trading partners, notably the United States Between 1976 and 1983, the system was established through the collaboration of 60 founding member countries' customs associations and 20 international organizations, which collectively built upon prior results to create this essential trade tool.

The Harmonized System (HS) utilizes a standardized 6-digit code structure to classify goods across 99 chapters and 21 sections, encompassing approximately 5,000 commodity categories The code is divided into three parts: the first two digits represent the chapter, the next two indicate headings, and the final two specify subheadings, ensuring global consistency in the first 6 digits However, discrepancies arise as countries may implement additional digits for their own classification needs, leading to variations; for example, Vietnam and India use 8-digit codes, Japan employs a 9-digit code, while China, the EU, Canada, the US, and Korea utilize a 10-digit system, and Turkey uses a 12-digit code.

Harmonized System in Vietnam

On 6 March 1998, Vietnam became a member of the Harmonized System by president th

No 49 / QD - CTN in the year of 1998 And on 1 January 2000, Vietnam approved the st Convention.

The ASEAN Harmonized Tariff Nomenclature is the sole source of Vietnam's eight-digit

HS nomenclature, which is used to classify tariffs (AHTN) Both Vietnamese and English are used for tariff nomenclature in Vietnam.

Vietnam's nomenclature is divided into 97 chapters and 21 sections (in which chapter 77 is used in the possible future).

In Vietnam, the HS code utilized for customs declarations corresponds to the latest edition of the country's Nomenclature of Exports and Imports.

The HS code in Vietnam consists of eight digits, where the first two digits represent the chapter classification of the goods The following two digits specify the headings within that chapter, while the fifth and sixth digits denote the subheadings The last two digits provide the exact categorization in Vietnam's export and import nomenclature.

Figure 1: Structure of an eight digits HS code

HS convention that VN participates in

The International Convention on the Harmonized Commodity Description and Coding System controlled The Harmonized System It was approved in June 1983 and began to take effect on January 1 st ,1988.

The Harmonized System (HS) Convention aims to standardize the description, classification, and coding of goods in international trade, thereby facilitating trade and enhancing information exchange Customs duties and international trade statistics are derived from the HS, which is widely utilized by governments, international organizations, and the private sector for various purposes, including taxation, trade policy formulation, regulation of restricted goods, verification of rules of origin, freight tariff assessment, price monitoring, quota management, and economic research.

In 1993, Vietnam took part in the HS Convention on July 1 , however, until 6 March st th

In 1998, the President of Vietnam issued Decision No 49/QD-CTN, officially recognizing the HS Convention Consequently, the HS Convention took effect in Vietnam on January 1, 2000, and it currently applies to substances introduced in the years 1992, 1996, and 2007.

Review the six GIR applications

General Interpretative Rules (GIR) are a set of six classification rules These regulations ensure that the legality of the Harmonized Commodity Description and Coding System

The Harmonized System (HS) for the classification of goods is interpreted consistently, requiring a systematic review of rules If Rule 1 is not applicable, the subsequent rules are applied in the following order: Rules 1, 2(a), 2(b), 3(a), 3(b), 3(c), and 4 Notably, Rules 5 and 6 are applied independently.

Most commodities are categorized under Rule 1 It indicates that the terms of the headings and the relevant section or chapter notes serve as the primary determinants of classification.

(a) refers to the classification of products that are unfinished or incomplete but yet possess the basic qualities of a finished or full product.

According to Rule 3, any headings related to a specific material must also apply to mixtures or combinations containing that substance This rule is relevant when products composed of multiple materials can be categorized under two or more headings.

Rule 3 is accepted when the goods are categorized under two or more headings Rule 3's points (a), (b), and (c) must be applied in that order.

When creating headings, it is essential to use the one that provides the most comprehensive description Additionally, categorizing mixtures or sets should be based on the substance or element that imparts their core characteristics.

When commodities cannot be classified under categories 3(a) or 3(b), classification will be determined by the last numerical heading that holds equal merit among the options available.

Rarely utilized, particularly concerning emerging technologies, items should be classified under the category that most closely aligns with their characteristics, as outlined in Rule 4.

(a) is acceptable to the grouping of cases and containers that are specifically designed or fitted to hold a single item or group of items.

(b) shows the classification of the packaging materials included with packaged goods. Rule 6:

Rule 6 applies after establishing the heading, defining the category of commodities in the subheadings based on the conditions outlined in those subheadings and any pertinent subheading notes.

ANALYSIS OF LONGANS AND GASOLINE “OF RON 90 AND ABOVE,

How to apply GIRs

In this chapter, our group adopted textbook knowledge and the instructor's class lectures to determine the HS code of exported fruits, namely longans, and goods under HS code

To classify goods accurately, we systematically utilized the General Interpretative Rules (GIR) to determine the appropriate HS code The following diagram illustrates the specific process we employed, adhering to the six GIR rules, while any unused rules were disregarded by default.

Figure 2: Diagram of applying GIRs to determine HS code

Understanding the nature of the goods is essential, as the rules are applied sequentially from rule 1 to rule 5 to ascertain the first four digits of the eight-digit code.

When determining the HS code for a commodity, it is essential to follow the sequence of rules until the first four digits are established, ignoring subsequent rules if earlier ones are not satisfied Rule 6 is mandatory and crucial for accurately determining the HS code, particularly for the last four digits Once all eight digits are established, a decision must be made regarding the selection of the appropriate HS code.

The HS code search tool on the Vietnam Customs official website and the Vietnam Import and Export Tariff of 2022 are effective resources for accurately finding and verifying HS codes in compliance with customs regulations.

Export Longans

Longan, scientifically known as Dimocarpus longan and commonly referred to as Dragon Eye in Vietnamese, is a tropical and subtropical fruit It is predominantly cultivated in regions such as Vietnam, South China, and Indonesia Although closely related to lychee, longans are smaller in size, typically measuring around 3 centimeters.

The longan fruit features a thin, light yellow shell that can be effortlessly peeled by hand Inside, it contains translucent flesh encasing dark black seeds, which are inedible due to their intense bitterness and lack of nutritional value.

Hung Yen longans, the most popular variety in Vietnam, are known for their large fruit and thick yellow skin, setting them apart from other types The name "longans cage" refers to the bamboo cages farmers use to protect the fruit from birds and bats These longans are exceptionally sweet, featuring a thick flesh and small seeds, making them a favored choice among consumers.

Longans are a nutrient-rich fruit that offers numerous health benefits, including the prevention of anemia and enhanced cognitive function They aid in iron absorption, crucial for red blood cell production, which helps reduce anemia risk and boosts memory and alertness Rich in vitamin C, longans strengthen the immune system against common colds, while their vitamin B content promotes nerve relaxation, alleviating stress and fatigue Additionally, longans can help treat conditions like neurasthenia, insomnia, and depression With a high potassium content, they also contribute to heart health by stabilizing blood pressure, lowering cholesterol levels, and reducing the risk of cardiovascular diseases.

Vietnamese longans are currently exported to various countries, with China and the US being the primary markets However, in the first half of 2022, the export value of longans from Vietnam significantly declined to just $550,000, a stark contrast to the previous year The main export market, China, accounted for only $138,000 of this total, down from $4.3 million in 2021 Additionally, stringent regulations imposed by China on imported fresh fruit have posed further challenges for Vietnamese exporters.

Vietnam's longan exports to international markets, including Australia, the UAE, and the US, have experienced significant declines compared to the previous year In the first half of 2022, exports to the US plummeted by 70%, totaling only $70,000 Similarly, exports to Australia and the UAE fell by 60%, with values of $150,000 and $68,000, respectively.

The export value of longans has declined in recent years primarily due to high costs that diminish product competitiveness Vietnamese longans, predominantly thin-skinned varieties, are prone to spoilage during sea transport While air transportation is the optimal solution to preserve freshness, it further reduces the product's competitiveness against rivals and makes it less appealing than substitutes.

January February March April May June

Figure 3: The situation of Vietnam's longans export, in the first 6 months of 2022 compared to the same period in 2021 (USD) (hvnclc.vn, 2022)

2.2.2 Analysis of how to determine HS code

The following are the steps required to determine and draw conclusions about the HS code of fresh longans:

Step 1: Type “longans” in the search box

The HS code for this product remains unidentified, prompting us to download the 2022 Import and Export Tariff for reference We will analyze the tariff nomenclature using the keyword "Longans" to accurately determine its classification Here is some essential information about this product.

The product's full name: longans (fresh)

Produced: Hung Yen province, Viet Nam

Rich nutrition: In 100g longans include 0.03mg of vitamin B1, 0.14mg of vitaminB2, 58mg of vitamin C, 0.9g of protein, 10.9g of carbohydrates, 0.1g of lipids,1.0g of fiber, 21mg of can xi, 0.4mg of iron,

After learning some background information, my team moved on to the important second step, which is to use the six GIRs learned to determine its HS code.

Step 2: Determine the HS code for “longans" products by following GIRs

Chapter: Apply rule 1: "Notes and Chapter Identifiers"

To identify the first two digits of the HS code, refer to the 2022 import and export nomenclature, which organizes products into chapters based on their type, function, and purpose Each chapter groups related commodities, providing detailed information about them Specific commodities are categorized under a two-digit code ranging from 01 to 99, representing their respective chapters.

Our research identified relevant information for the keyword "longans," revealing that they are classified under "Chapter 8 - Edible fruits and nuts, peel of citrus fruit or melons." Consequently, we can conclude that the initial two digits of their classification are 08.

In this section, the term “pellets” means products that are bound by direct compression or by the addition of a binder in a content not exceeding 3% by weight.

- Chapter 8: Edible fruits and nuts, peel of citrus fruit or melons:

1 This Chapter does not cover nuts or inedible fruit.

2 Chilled fruit and nuts must be classified in the same heading as fresh fruit and nuts.

3 The dried fruits or seeds of this Chapter may be partially rehydrated or treated for the following purposes:

(a) Advanced storage or stabilization (e.g., moderate heat treatment, with sulfur, by the addition of sorbic acid or potassium sorbate),

(b) Improve or maintain their appearance (for example, by adding vegetable oil or small amounts of glucose syrup), provided they retain the character of dried fruit and nuts.

Figure 4: Import and Export Tariff 2022 Heading: Apply rule 1: "Notes and Chapter Identifiers"

To determine the product heading, represented by the third and fourth digits, we reference the Import and Export Tariff 2022 and apply rule 1 Chapters consist of headings that categorize closely related commodities, defined by double-digit codes These group digits range from 01 to 100, with 100 denoted as 00.

In the vegetarian products category, there are 14 headings, with heading 10, "other fruit, fresh," identified as the most suitable due to its emphasis on freshness After reviewing the captions sequentially, it is evident that the description under heading 08.10 aligns perfectly with the characteristics of fresh fruit, confirming that exported longans fit well within this category.

As we already identified the chapter and heading (the first 4 digits) of the product, our group will ignore rules 3, 4, 5, and go straight to rule 6.

Sub-heading and tariff line: Apply rule 6: “Explanatory notes"

Figure 5: Import and Export Tariff 2022

We utilize rule 6 to categorize products according to the specific content of each subheading The classification process must adhere to the guidelines outlined in each subheading and its accompanying notes Heading 08.10 consists of eight subheadings from the Import and Export tariff 2022, namely 10, 20, 30, 40, 50, 60, 70, and 90 Due to the lack of sufficient descriptions for longans in subheadings 10 to 70, they will be classified accordingly.

The complete HS code for fresh longans is 08.10.90.10, derived from the subheading 90, where the first six digits are 081090, and identified under tariff line 10.

Step 3: Recheck the HS code

We utilize the General Department of Customs website to verify our findings After conducting several operations, we confirm that the HS code aligns with the results obtained through the import and export tariff.

Figure 6: General Department of Customs

Finally, we dictate HS code of fresh longans as below:

Table 1: HS code of longans

Goods under HS 2710

2.3.1 Overview of Gasoline “Of RON 90 and above, but below RON 97”

The group has selected HS code 2710, which pertains to “Petroleum oils and oils obtained from bituminous minerals, excluding crude; preparations containing 70% or more of these oils, including waste oils,” for the import section It was determined that Gasoline with an octane rating of RON 90 and above, but below RON 97, is a significantly imported item Consequently, our group has identified Gasoline “Of RON 90 and above, but below RON 97” as a key imported product.

Petroleum is the source of gasoline, a flammable liquid that powers most internal combustion engines The three most popular types of gasoline on the market right now are 92, 95, and biofuel E5.

Gasoline 92 has an octane rating of 92 and is often referred to as gasoline A92 orRON 92 Gasoline 92 has a compression ratio of less than 9.5:1 and is green in color It also has a distinctive smell.

Gasoline 95, also known as A95 or RON 95, has an octane number of 95 and is characterized by a compression ratio exceeding 9.5:1 This fuel is identifiable by its earthy yellow color and distinct aroma.

In the first nine months of 2022, Vietnam's petroleum imports exceeded 6.5 million tons, valued at $6.8 billion This represents a significant increase of 22.7% in volume and 131.8% in revenue compared to the same period in the previous year.

In September 2022, Vietnam imported 627,652 tons of petrol and oil, valued at over 616 million USD, reflecting increases of 34.8% in volume and 27.8% in value compared to August For the first nine months of the year, total imports exceeded 6.5 million tons, amounting to 6.8 billion USD, marking a 22.7% rise in volume and an impressive 131.8% increase in value year-on-year.

In the third quarter of 2022, key traders significantly cut back on petrol and oil imports, resulting in a notable decrease in import volumes By September 20, 2022, statistics indicated a reduction of approximately 40% for gasoline and around 35% for oil imports.

DO oil, compared to the second quarter of 2022

Despite a recent local gasoline shortage at some gas stations linked to key traders' distribution systems, business operations have not been significantly disrupted, as petroleum inventories remain sufficient to meet domestic demand As of October 8, major petroleum companies report the following inventories: Petrolimex holds approximately 489,000 m³ (including 208,000 m³ of gasoline and 280,000 m³ of oil), Pvoil has around 230,000 m³, Military Petroleum Company has about 19,000 m³, Saigon Petro has 11,000 m³, Petimex Dong Thap has 45,000 m³, and Thanh Le has 60,000 m³.

2.3.2 Analysis how to determine HS code

The technique for determining the HS code for Longans is applied similarly to identify the HS code for "Gasoline of RON 90 and above, but below RON 97." Among the six rules we explored in class, the third rule is the most suitable for this purpose Detailed information about the entire process is outlined below.

Apply rule 1: "Notes and Chapter Identifiers"

Section 5 (mineral products) defines the concepts, and chapter 27 goes into great detail of which our group is looking for We discovered that the product matches the description and makes no specific claims Properly, the first two digits that represent chapter are 27.

Figure 7: Import and Export Tariff 2022

While the chapter title provided a general framework for classification, identifying it as Chapter 27 did not meet the necessary criteria for a proper heading Therefore, my team opted to utilize more specific groupings to accurately determine the relevant HS codes, leading us to proceed to the next rule.

Rule 2a: Incomplete or unfinised articles – Articles presented unassembled or disassembled

Rule 2a is not applicable for classifying incomplete products, making its exclusion from the code determination process reasonable Gasoline with a RON of 90 and above, but below RON 97, is commercially available for vehicles According to Section (III) rule 2a, this rule typically does not apply to goods categorized under sections I to VI Therefore, products classified under section V cannot utilize rule 2a for identification.

Rule 2b: Mixtures and combinations of materials or substance

The rule of 2 and 3, as outlined in the footnote to rule 2b, emphasizes that mixtures and compounds, as well as goods made from multiple easily distinguishable materials, must be classified accordingly Rule 2b specifies that a title refers to a specific material or substance that is a mixture of that substance with another Consequently, our product, gasoline with a RON of 90 to below 97, does not meet these classification requirements due to its diverse ingredients Therefore, applying rule number 3 is justified given the variety of components involved.

Apply rule 3: items appear to be divided into several categories at first glance

Rule 3a: Goods are classified into groups based on specific descriptions, with the most basic characteristics

Gasoline with a RON rating between 90 and 97 is classified as a mixed product containing various ingredients, making standard classification rules inapplicable Rule 3a states that the most specific description should take precedence over more general ones However, since the components of this gasoline create an integrated whole rather than being merely a combination of different substances, it cannot be classified based on this hierarchy.

Rule 3b states that mixed goods composed of various materials or components, as well as retail sets, are classified according to the primary materials or components that define their essential characteristics.

In rule three, separate footnotes clarify that when an item appears in multiple groups, the group with the most specific description takes priority over those with more general descriptions This approach is deemed acceptable after a thorough review of section 3(b) and the commentary under rules 4 and 5.

Figure 8: Import and Export Tariff 2022

Evaluate

Determining HS codes for the specified items relies on the application of the 6 General Interpretative Rules (GIRs) Our group's method for identifying HS codes is clearly outlined and rooted in the expertise of its members.

Fresh longans are a clearly defined fruit product, which simplifies the process of determining their HS codes The product's inherent characteristics, particularly its freshness, are prominently reflected in the code titles, eliminating any ambiguity in classification Notably, the first four digits, representing the chapter and heading, can be easily identified using only the first rule of classification.

Gasoline products with a Research Octane Number (RON) between 90 and 97 are complex due to their varied technical characteristics and composition These products consist of multiple substances, requiring careful analysis of their physicochemical properties and the origin of these substances Accurate determination of the Harmonized System (HS) code for such gasoline products hinges on understanding these factors.

Our team found that most import-export personnel rely primarily on the import-export tariff and trusted online resources like the General Department of Vietnam Customs to identify HS codes for specific items While this approach may seem disorganized and potentially inaccurate, it effectively saves time Their extensive practical experience enables these specialists to minimize errors in the process.

FINDINGS

Advantages

To create a concise report on HS code determination, the authors conduct extensive research in the customs sector This thorough investigation not only enhances their understanding but also enables them to accurately determine the HS codes for the selected products.

The authors express gratitude for the insights provided by PhD Tran Nguyen Chat and credible online resources, which have facilitated their understanding of the HS code determination process By systematically applying the 6 General Interpretative Rules (GIRs) and utilizing the 2022 import and export tariff nomenclature, they can easily identify the relevant chapter, sub-heading, heading, and national tariff for their selected products This document proves invaluable, offering essential information and clarifications Additionally, the authors emphasize the role of reputable websites like customs.gov.vn in verifying their HS code determinations, enhancing the accuracy of their findings amidst the rapid growth of online resources.

The authors' specialized expertise and background knowledge have provided a comprehensive understanding of customs procedures and their practical implications This report is a testament to the hard work and collaboration of the team members, who, despite initial knowledge gaps and unfamiliarity, supported each other throughout the learning process The challenges faced during this collaboration have strengthened their foundation in the subject and boosted their confidence in customs procedures Additionally, the seamless teamwork and guidance from the team leader were crucial to the report's success.

Disadvantages and common misunderstandings in researching

Initially, the authors relied heavily on theoretical classes and reading, which left them feeling overwhelmed and uncertain when faced with practical exercises due to the vast amount of information available.

One of the main challenges we face is obtaining relevant and reliable data, as it is crucial to provide up-to-date statistics and appropriate exhibits for our report This lack of exporting and importing statistics has consumed significant time in our research process Additionally, since the selected products are endemic to the region, most documentation is in Vietnamese, complicating translation and data interpretation The report also includes HS code analyses for two different products, which were evaluated separately, making it difficult to gather and integrate criteria for comparison.

Our team previously encountered misunderstandings regarding the sub-heading and tariff lines for Longans and gasoline classified as RON 90 and above but below RON 97 This confusion stemmed from insufficient information on the precise sorting procedures for these products and misinterpretations of the 6 GIRs Consequently, our analysis of the HS codes was incorrect and did not align with the government’s predetermined classifications To rectify this, we dedicated significant time to additional research and consultations with our instructors Despite guidance from Mrs Chat, uncertainties remain due to a lack of practical experience.

Experience gathering and lesson learned

Completing this assignment has enabled our group to systematically identify the HS code, which is essential for establishing the dutiable value of goods and assessing their eligibility for preferential treatment under bilateral or multilateral trade agreements.

The authors of the report discovered that businesses often misclassify their HS codes, resulting in inaccurate tax calculations Incorrect HS code declarations can lead to severe repercussions, including penalties for tax evasion or tax fraud as outlined in Article [insert relevant article number].

Decree No 45/2016/NĐ-CP outlines that lowering business reputation can lead to significant challenges in future import and export operations While some companies may resolve these issues through penalty payments, others may face more complex trade-offs that extend beyond financial considerations.

The government has launched various websites to simplify tax calculations and HS code identification, which are crucial for Vietnamese businesses involved in import and export activities While numerous online tools exist, having a clear understanding of the procedures and their functionalities is essential If a product is misclassified, businesses can recognize the error, make corrections, or request adjustments.

Consulting industry experts is essential, as our limited information and experience may not reflect reality Learning from those with more experience not only enhances our knowledge but also serves as an effective strategy to minimize risks in our endeavors.

To sum up, the authors’ report mainly focuses on 2 products which are Longans and

Our research identified the HS codes for two products: Longans with the code 08.10.90.10 and gasoline classified as "RON 90 and above, but below RON 97" with the code 27.10.12.11 To verify these findings, we conducted a thorough check on the official customs website, customs.gov.vn.

Besides the final results, this report has given the authors the opportunity to acknowledge each GIR precisely and get to know the international Customs procedure Technically, the

The HS Convention streamlines international trade by standardizing the description, categorization, and coding of goods, which enhances commerce and information sharing The HS code plays a crucial role in tracking international trade statistics and collecting customs duties It is extensively utilized by governments, international organizations, and businesses for various purposes, such as tax assessment, trade policy formulation, regulation of restricted items, verification of rules of origin, freight tariff calculations, pricing analysis, quota management, and economic research.

Our team members have developed strong cooperation skills, enabling us to effectively tackle obstacles together The valuable knowledge we have gained will significantly benefit our future careers.

1 Thủy, T T (2021, July 26) What is Longan? Trái Cây Tươi Nhập Khẩu Retrieved October 25, 2022, from https://traicaytuoinhapkhau.net/qua-nhan-la-gi/

2 Longans Vietnamonline.com (n.d.) Retrieved October 25, 2022, from https://www.vietnamonline.com/entry/longans.html#benefits-of-longan

3 Longan and Export potential Moit.gov.vn (n.d.) Retrieved October 25, 2022, from https://moit.gov.vn/tin-tuc/thi-truong-nuoc-ngoai/qua-nhan-va-tiem-nang- xuat-khau-sang-thi-truong-nhat-ban.html

4 Bản Tin xuất khẩu trái Cây Quý II Năm 2022 HVNCLC (2022, August 16)

Retrieved October 25, 2022, from https://hvnclc.vn/ban-tin-xuat-khau-trai-cay- quy-ii-nam-2022/

5 Lợi ích quả nhãn đối với sức khỏe vinmec.com (n.d.) Retrieved October 25,

2022, from https://www.vinmec.com/vi/tin-tuc/thong-tin-suc-khoe/dinh-duong/loi- ich-suc-khoe-cua-qua-nhan/

6 RON 92 & 95 (n.d.) Retrieved October 25, 2022, from https://vinfastauto.com/vn_vi/xang-92-va-95

7 Baodautu.vn (n.d.) Việt Nam đã Chi 6,8 tỷ USD nhập Xăng Dầu baodautu Retrieved October 25, 2022, from https://baodautu.vn/viet-nam-da-chi-68-ty-usd- nhap-xang-dau-d175307.html

8 HS code Tìm hiểu về HS Code (n.d.) Retrieved October 30, 2022, from https://vntr.moit.gov.vn/vi/what-is-hscode

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