(Tiểu luận) topic hs code determination for longans and gasoline of ron 90 and above, but below ron 97

VIET NAM GENERAL CONFEDERATION OF LABOR TON DUC THANG UNIVERSITY FACULTY OF BUSINESS ADMINITRATION CUSTOMS PROCEDURES TOPIC HS CODE DETERMINATION FOR LONGANS AND GASOLINE “OF RON 90 AND ABOVE, BUT BELOW RON 97” Group Nguyễn Thẩm Phương - 720K0560 Nguyễn Phú Khang - 720K0438 Nguyễn Thục Khanh - 720I0517 Đinh Nguyễn Gia Định - 720I0490 Trương Thùy Duyên - 720D0189 Class code: 706023 Class: 20K70601 Instructor: PhD TRAN NGUYEN CHAT Ho Chi Minh, November 2022 0 Tieu luan THANK YOU In the first place, in order to carry out and successfully complete the report of HS code determination for longans and gasoline “of RON 90 and above, but below RON 97”, our team has received a lot of help and facilitated advantage from Ton Duc Thang University In particular, we would like to express our sincere thanks to PhD Tran Nguyen Chat, our lecturer, who directly guided and accompanied our team throughout the process of completing this report Our report is made based on the efforts of our team members as well as the references and lessons learned from study materials, research works, and information from news sites Although we have tried our best, because of limited knowledge and lack of practical experience, it is challenging to avoid shortcomings in the implementation process Therefore, we are looking forward to receiving your comments on improving this report Finally, we wish you all good health and good work We sincerely thank you 0 Tieu luan COMMENTS FROM LECTURERS SIGNATURE 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 LIST OF MEMBERS No Full Name Student Content Reviews Nguyễn Phú Khang Nguyễn Thẩm Phương Nguyễn Thục Khanh Đinh Nguyễn Gia Định Trương Thùy Duyên ID 720K0438 720K0560 720I0517 720I0490 720D0189 implementation Chapter Chapter Chapter Chapter Chapter 100% 100% 100% 100% 100% 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 Table of Contents THANK YOU COMMENTS FROM LECTURERS LIST OF MEMBERS .4 TABLE OF FIGURES INTRODUCTION CHAP 1: BRIEF INTRODUCTION TO THE HARMONIZED SYSTEM AND VIETNAM’S PARTICIPATION .8 1.1 Introduction and definition of HS code .8 1.2 Harmonized System in Vietnam 1.3 HS convention that VN participates in 10 1.4 Review the six GIR applications .10 CHAP 2: ANALYSIS OF LONGANS AND GASOLINE “OF RON 90 AND ABOVE, BUT BELOW RON 97” AND THE PROCESS OF HS CODE DETERMINATION 12 2.1 How to apply GIRs 12 2.2 Export Longans 14 2.2.1 Overview of Longans 14 2.2.2 Analysis of how to determine HS code 16 2.3 Goods under HS 2710 20 2.3.1 Overview of Gasoline “Of RON 90 and above, but below RON 97” 20 2.3.2 Analysis how to determine HS code 22 2.4 Evaluate 30 CHAP 3: FINDINGS 31 3.1 Advantages 31 3.2 Disadvantages and common misunderstandings in researching .32 3.3 Experience gathering and lesson learned 33 CONCLUSION .35 BIBLIOGRAPHY 36 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 TABLE OF FIGUR Figure 1: Structure of an eight digits HS code .10 Figure 2: Diagram of applying GIRs to determine HS code 13 Figure 3: The situation of Vietnam's longanss export, in the first months of 2022 compared to the same period in 2021 (USD) (hvnclc.vn, 2022) 17 Figure 4: Import and Export Tariff 2022 19 Figure 5: Import and Export Tariff 2022 20 Figure 6: General Department of Customs .21 Figure 7: Import and Export Tariff 2022 24 Figure 8: Import and Export Tariff 2022 27 Figure 9: Import and Export Tariff 2022 28 Figure 10: Import and Export Tariff 2022 30 Figure 11: General Department of Customs 31 Y Picture 1: Hung Yen longans 14 Picture 2: RON 95 and RON 92 .21 Table 1: HS code of longans 20 Table 2: HS code of RON 90 30 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 Figure 11: General Department of Customs Finally, an outline of my group's HS code structure may be found below: Chapter 27 Heading 2710 Subheading 271012 Tariff line 27101212 Table 2: HS code of RON 90 2.4 Evaluate The process of determining HS codes for the two items mentioned above is based on the theory of how to apply the GIRs that has been learned In general, the method for determining our group's HS code is clearly presented, and the professional content is based on the knowledge of the group members In terms of fresh longans, this is a apparent-nature fruit product This is a significant advantage in determining HS codes because the titles clearly show its nature as well as the outstanding features, here is the freshness of the product, so there are no gaps in 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 determining HS code One of the proofs is that the first four digits (chapter and heading) are all easily found by using only rule In contrast, the gasoline product "Of RON 90 and above, but below RON 97" has a more complicated nature because we must understand the technical characteristics of the product; additionally, it is a product composed of many products containing different substances, necessitating more attention Understanding the physicochemical properties as well as the percentage of substances, such as the origin of the substance, is critical for accurately determining the HS code of the product After conducting the report, our team discovered that, in practice, most import-export personnel only consult the import-export tariff and online tools as reliable as the General Department of Vietnam Customs to determine the HS code for a specific item Although this appears to be disorganized and incorrect at first glance, it saves a significant amount of time They are able to so because they have a wealth of practical experience, which will assist the import-export specialist in avoiding mistakes CHAP 3: FINDINGS 3.1 Advantages In order to provide a concise report of HS code determination, the authors have to search for documentaries and information in the customs sector However, this turns into an advantage since it provides the authors with a deeper and clearer understanding in determining the HS code for the chosen products Thanks to the materials and lectures given by PhD Tran Nguyen Chat and reliable references on the Internet have given the authors an opportunity to acknowledge the procedure of determining HS code for the chosen products Technically, the authors have used the GIRs consecutively in order to settle down a HS code By using the import and export tariff nomenclature of 2022, we are able to identify the chapter, subheading, heading and national tariff of one’s products effortlessly Not to mention this document has been very helpful since it provides us with the most necessary information 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 and explanations Along with the rapid development of the internet, we can review and re-check our HS codes in some of the most legitimate websites such as customs.gov.vn which partially contribute to the accuracy of our determinations Beside the specialized expertise, the implementation in background information does offer the authors wider understandings not only in Customs perspective but also in reality The report could not be done without the hard work of team members and the desire of fully understanding this subject Despite the knowledge gap and not knowing each other from the very beginning, the authors all tried their best in order to support each other in the learning process and be able to close that gap After all of the thick and thin that we have been through in the period of working together that have built us a concrete foundation of this subject and partially made us become more confident when it comes to customs procedure Last but not least, thanks to the smooth working process of each member and the support from our team leader has contributed to most parts of the success of this report 3.2 Disadvantages and common misunderstandings in researching Initially, the authors’ knowledge was gained towards theoretical classes and reading only, therefore when it comes to practical exercises, we did not know where to begin with and easily got lost with the abundant source of information When it comes to disadvantages, seeking relevant data and reliable figures showcase to be our first obstacles since we have to provide up-to-date numbers and suitable exhibits Consequently, these findings can contribute to the authenticity and cogent to this report Due to the lack of exporting or importing statistics which have consumed a lot of our time just to find appropriate data Additionally, since the chosen products were endemic and regional thus most of the documentation is in Vietnamese Therefore that reason has caused the inference in translating and the incomprehensible data demonstration Second of all, the report comprises the HS code analyses of different products Each product was done solitarily so that when giving out the evaluation and comparison between each GIR has caused difficulties in gathering and integrating the criteria 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 Thirdly, our team members once had misunderstandings in the sub-heading part and tariffs line part of Longans and “Gasoline Of RON 90 and above, but below RON 97” This is because of the lack of information of the precise sorting procedure of these products and misunderstandings in the GIRs Hence, the authors’ analyses of those products’ HS code were incorrect and did not match with the one that was predetermined by the government In order to re-analyze the right ones, we have to spend a lot of time on further reading and consulting from our instructors Although being explained and instructed by Mrs Chat, there are still some uncertainties regarding the lack of practical experience 3.3 Experience gathering and lesson learned The first result of completing this assignment is that our group now knows how to methodically determine the HS code The correct identification of the HS code is a precondition for determining the dutiable value of such goods and whether they are eligible for preferential treatment when imported or exported under any bilateral or multilateral trade agreements Having done this report, the authors realized that a firm or a business can easily dictate the wrong HS code which leads to wrong tax calculation Wrong HS code declaration has serious consequences, such as being sanctioned for tax evasion or tax fraud under Article 13 of Decree No 45/2016/NĐ-CP, or lowering business reputation, causing difficulties in subsequent import and export operations When businesses can pay penalty fees, these issues are sometimes just a matter of money, but in some cases, they will have to trade off more things but not money However, thanks to the government that has established several websites for easier tax calculation and HS code determination This plays a very important and essential role for a Vietnamese enterprise when exporting or importing products Although there are multiple searching tools from the internet, it is an undeniable truth to have a brief understanding about the procedure and how it works Therefore if one’s product was wrongly determined, we can acknowledge, fix it or request to fix it 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 Last but not least, it is necessary to consult the experts in the industry since the information we have gathered was only a few and obviously we are lacking experience when it comes to reality One said learning is a treasure, therefore not only asking someone who has more experience in the industry performs as a great way to learn and grow but also a simplest way to minimize the risks 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 CONCLUSION To sum up, the authors’ report mainly focuses on products which are Longans and “Gasoline Of RON 90 and above, but below RON 97” Specifically, after a period of researching and determining the HS codes for products, our team finally ended up with the results 08.10.90.10 and 27.10.12.11 for Longans and “Gasoline Of RON 90 and above, but below RON 97” respectively In order to ensure the results of our determination, the authors have double checked the products on the authorized website which is 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 HS Convention aims to facilitate commerce and information sharing by unifying the description, categorization, and coding of goods in international trade As a result, the HS code is used to monitor international trade statistics and collect customs duties It is widely used by governments, international organizations, and the commercial sector for a range of additional purposes, including taxes, trade policies, controlling restricted items, checking rules of origin, freight tariffs, monitoring pricing, controlling quotas, and studying the economic situation The most important thing is that our team members have learnt to cooperate and find the solutions for the obstacles After all, the knowledge that we gained is very precious which could benefit our future career 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 BIBLIOGRAPHY 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/ Longans Vietnamonline.com (n.d.) Retrieved October 25, 2022, from https://www.vietnamonline.com/entry/longans.html#benefits-of-longan 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-nangxuat-khau-sang-thi-truong-nhat-ban.html Bản Tin xuất trái Cây Quý II Năm 2022 HVNCLC (2022, August 16) Retrieved October 25, 2022, from https://hvnclc.vn/ban-tin-xuat-khau-trai-cayquy-ii-nam-2022/ Lợi ích nhãn sức khỏe vinmec.com (n.d.) Retrieved October 25, 2022, from https://www.vinmec.com/vi/tin-tuc/thong-tin-suc-khoe/dinh-duong/loiich-suc-khoe-cua-qua-nhan/ RON 92 & 95 (n.d.) Retrieved October 25, 2022, from https://vinfastauto.com/vn_vi/xang-92-va-95 Baodautu.vn (n.d.) Việt Nam Chi 6,8 tỷ USD nhập Xăng Dầu baodautu Retrieved October 25, 2022, from https://baodautu.vn/viet-nam-da-chi-68-ty-usdnhap-xang-dau-d175307.html HS code Tìm hiểu HS Code (n.d.) Retrieved October 30, 2022, from https://vntr.moit.gov.vn/vi/what-is-hscode 0 Tieu luan (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97 (Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97(Tieu.luan).topic.hs.code.determination.for.longans.and.gasoline.of.ron.90.and.above but.below.ron.97