Introduction of pegasus global logistics co , ltd

Diagram explanation:Relationship 1: Two companies sign foreign trade contracts.Relationship 2: The exporting company and the shipping line sign a contract and carry out the necessary pro

First of all, I would like to send heartfelt thanks for the guidance of PhD Le Thi Tuyet Thanh, lecturer at the Faculty of Economics, Ho Chi Minh City University of Technology and Education, who directly supervised me throughout the process of completing my report Thanks to her guidance, constructive feedback, and enthusiastic assistance played a crucial role in helping me overcome mistakes and complete my report.

At the same time, I extend my deep appreciation to the entire leadership and staff of Pegasus Global Logistics Co., Ltd for giving me an opportunity to work, learn, and gain valuable experience Their support during the internship s was instrumental in allowing me to gain practical exposure and acquire valuable knowledge.

Finally, I would like to sincerely thank the teachers of the Faculty of Economics as well as the teachers at the University of Technology and Education of Ho Chi Minh City for providing me with useful knowledge through the subjects at school and the resources-related data so that from there, I can get the background knowledge, be able to complete the report and confidently embark on my journey and achieve the results I have today However, due to my limited professional knowledge and inexperience, the content cannot avoid errors Therefore, I look forward to receiving the sympathy, suggestions and dedicated guidance of the teachers and the company to make the report more complete.

Sincerely Thank you!

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DECLARATION OF AUTHORSHIP

I hereby declare that the above research report is the result of my personal research, made under the scientific guidance and supervision of PhD Le Thi Tuyet Thanh and related documents of the Faculty of Economics, Ho Chi Minh City University of Technology and Education, ensuring the truthfulness of the report's contents The data and figures presented in this report are for analysis, comments, and evaluations from various resources from my own work and have been duly acknowledged in the reference part.

I will take full responsibility for any fraud detected in my report.

INTRODUCTION 1 Reasons for writing

3 Object and scope of the study

Based on reliable data sources from the company, the study covers the period from 2020 to 2022.

4 Research methods of the study

• Comparative method, comparing and cross-referencing actual data • Experimental observation method, observing the company's activities • Synthesizing, summarizing, and analyzing data from document sources.

5 The significance of the study

Through the report, the current situation of the logistics industry will be objectively summarized, accompanied by the presence of Pegasus enterprise in this field with transparent data along with new directions for asserting its role and further expand its market share in this potential market Proposing solutions for the State as well as businesses in the near future to contribute to making Logistics a key service industry in Vietnam 6 Structure of the study

CHAPTER 1: INTRODUCTION OF PEGASUS GLOBAL LOGISTICS CO., LTD 1.1 General information about the business

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5 1.2 The process of formation and development

1.3 Functions and Areas of Operation

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1.5 Organizational Management of the Company

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the period of 2020 to 2022, the company’s revenue, costs, and profits of Pegasus Global

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CHAPTER 2: BUSINESS OPERATIONS AND ORGANIZATIONAL MANAGEMENT OF THE COMPANY

2.1 Diagram of the process of imported animal feeds in full containers (FCL)

Diagram explanation:

Relationship (1): Two companies sign foreign trade contracts.

Relationship (2): The exporting company and the shipping line sign a contract and carry out the necessary procedures to export goods.

Relationship (3): On behalf of the ship owner, performing services related to ships operating at the port of destination.

Relationship (4): The importing company receives an arrival notification from the Vietnamese shipping company.

Relationship (5): The import company signs an import forwarding service contract with Pegasus Global Company Limited.

Relationship (6): Pegasus Global Logistics Co., Ltd contacts the Vietnamese shipping line to get the order.

2.2 Describe and reflect on the actual situation related to the import process.

Commodity: DEXTROSE MONOHYDRATE (25 kg/bag), a sweetening material used in animal feed; CAS code: 5996-10-1; 100% new product (CN code: I.4).

Export origin: China

Customs declaration at: Customs office managing foreign investment Type of foreign investment business: A41.

Payment method: TT

Goods categorized as "yellow lane." FCL shipment

17 2.2.1.1: Import and export commodity policy.

According to the regulations in Decree No 43/2017/ND-CP dated April 14, 2017, of the Government on product labeling, Circular No 20/2017/TT-BNNPTNT dated November 10, 2017, of the Ministry of Agriculture and Rural Development guides the implementation of Decree No 39/2017/ND-CP dated April 4, 2017, of the Government on the management of animal feed and aquatic products.

Circular No 26/2012/TT-BNNPTNT: temporary list of livestock and poultry feed allowed to circulate in Vietnam.

Circular No 66/2011/TT-BNNPTNT (amended by Circular No 50/2014) on the management of animal feed.

2.2.1.2: Classification of goods

Dextrose monohydrate belongs to the category of traditional foods.

The product's raw material is 100% Dextrose Hydrate, making it a single ingredient product (listed in the Single Ingredient list in the list of permitted ingredients for animal feed issued with Circular No 21/2019/TT-BNNPTNT, based on the provisions of Article 36, Livestock Law).

Based on Circular No 14/2015/TT-BTC dated January 30, 2015, of the Ministry of Finance guiding the classification of goods, analysis for quality inspection, and food safety inspection.

Based on the six rules of the General Rules for the Interpretation of the Harmonized System to describe and encode the goods of the World Customs Organization to classify goods into a group, a certain subgroup According to rule 1 of the 6 rules of the General Rules for the Interpretation of the Harmonized System to describe and encode goods, the item "Dextrose Monohydrate" is classified into Chapter 17 "Sugar and sugar confectionery," specifically subgroup 17.02, 'Other sugars, including lactose, mannose, glucose, and fructose, chemically pure, solid; sugar syrups not mixed with flavoring or coloring matter; artificial honey, whether or not mixed with natural honey; caramel.' is coded as 1702.

Therefore, the item Dextrose Monohydrate has the HS code 1702.30.10.

2.2.1.3: Value of the batch

The item "Dextrose Monohydrate" satisfies the conditions stipulated by the state and the terms of the foreign trade contract between Zhucheng Dongxiao Biotechnology Co., Ltd., and the importing company Wwrc Vietnam Co., Ltd Therefore, the item is valued according to the transaction value method (Method 6).

• Formula for calculating value:

Transaction value = actual payment or future payment + adjustments.

Since WWRC buys goods under CIF conditions (cost, insurance, freight), the value of the batch = actual payment or future payment = 20*510=10200 USD.

Therefore, the assessed value of the batch is 10200 USD 2.2.1.4: Origin of the batch.

The batch originates from China 2.2.1.5: Import and export tax policy.

According to Export and Import Tax Law No 107/2016/QH13 dated April 6, 2016, and the Comprehensive ASEAN-China Economic Cooperation Framework Agreement (ACFTA), Dextrose Monohydrate is imported from China to Vietnam and meets the conditions for issuing Form E, so Jinan Customs issue C/O Form E for the item, enjoying customs duty s preferences According to the 2022 export-import tax schedule, the item is subject to a 0% tax rate.

2.2.2.1 Negotiation and Signing of a Service Contract

After Zhucheng Dongxiao Biotechnology Co., Ltd., - the exporting company, and Wwrc Vietnam Co., Ltd., - the importing company, have concluded a sale contract for the purchase and sale of animal feed, the contract will be accompanied by other documents such as invoices and packing lists WWRC will send these documents to Pegasus Global Logistics for pricing and signing a service contract based on terms from previous shipments.

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Due to security reasons, the service contract between Pegasus and WWRC Vietnam will not be disclosed, but it will ensure the inclusion of essential clauses:

Additionally, there are optional clauses to ensure the comprehensiveness of the contract, including warranty, packing and marking, insurance, force majeure, claim, arbitration, etc Pegasus assists WWRC in importing animal feed from Cat Lai Port to the warehouse in Bien Hoa City, Dong Nai Pegasus supports receiving transportation documents (bill of lading, invoice, packing list, arrival notice, etc.) from the exporter, port, and shipping company Pegasus handles customs declaration, notifies taxes, and delivers the cargo to WWRC as agreed in the contract.

WWRC is responsible for forwarding the necessary documents to Pegasus for customs declaration and specialized inspections related to the cargo The consignee must also fulfill tax obligations as per legal regulations.

Note: WWRC provides documents with an introduction letter to Pegasus, authorizing them to work with the shipping company and relevant customs authorities for the import procedures of the batch.

Upon receiving the cargo and documents, WWRC proceeds to make the full payment to Pegasus as agreed.

After the exporting company sends the documents to Pegasus, WWRC checks and faxes the necessary documents to the documentation department of Pegasus Global Logistics The documents include:

- Sale contract: No.DX22-09-2484LYP date 29/09/2022 - Commercial invoice: No DX222484 date 11/10/2022 - Packing list

- Arrival notice: 25/10/2022 - Bill of lading from MAERSK

- Certificate of Origin (Form E) No.222186885 issuing on 15/10/2022 - WWRC's introduction letter.

Pegasus verifies the reasonableness, validity, and completeness of the documents, including:

Checking the foreign trade contract:

- Contract number and date: DX22-09-2484LYP 29/09/2022

- Shipper: ZHUCHENG DONGXIAO BIOTECHNOLOGY CO LTD., China - Consignee: WWRC VIETNAM CO., LTD, Vietnam

- Description of goods, quantity, and total order value: $10200 - Delivery terms: CIF CAT LAI PORT

- Payment method: TT

Checking the commercial invoice:

- Invoice number and date: DX222484 11/10/2022 - Total order value: $10200

- Payment method: TT Checking the packing list:

- Packing list invoice number and date: DX222484 11/10/2022

- Description of goods, packaging specifications, net weight, gross weight, volume: as above

Checking the bill of lading:

- Bill of Lading number and date: 222186885 15/10/2022

- Container number, seal number, Shipper, Consignee, vessel name, loading port, unloading port, description of goods, HS Code, number of packages, volume, gross weight: as above

21 Checking the Certificate of Origin (C/O): - Form E, C/O number: E227697158571598

- Seller and buyer information, transport details, date of issue, origin: as above

In case of discrepancies between the documents, Pegasus contacts WWRC promptly for supplementation Pegasus takes full responsibility for adjustment costs in cases where discrepancies are due to Pegasus' errors and are not timely communicated to WWRC At the same time, documentation staff monitors the ship's schedule to know when the batch is expected to arrive and plan appropriate procedures.

2.2.2.3 Receiving Arrival Notice and Submitting Manifest

Before the cargo arrives at the port, on the day when the shipping company sends the arrival notice (AN) to WWRC via email, key information in the AN includes:

- Bill of Lading number: 222186885 - Arrival date: 2022-10-25

- Shipper: ZHUCHENG DONGXIAO BIOTECHNOLOGY CO LTD., China - Consignee: WWRC VIETNAM CO., LTD., Vietnam

- Vessel name and voyage number: MAERSK NORESUND 240S - Loading port: CHINA'S QINGDAO PORT

- Port of discharge: HO CHI MINH, VIETNAM - Number of packages: 800 bags

- Container number: SUDU7417443 - Seal number: ML-CN0141054

- Terminal handling charge (THC): 2,900,000 VND - Document Charge (DOC): 950,000 VND - Container Protect Essential Fee: 550,000 VND

23 2.2.2.4 Payment of Local Charges and Receipt of EDO

2.2.2.5 Declaration for State Quality Inspection

Access the website at https://vnsw.gov.vn/ and log in Only fill in the sections marked with an asterisk (*).

Step 1: Go to "Ministry of Agriculture and Rural Development" => Department of Livestock => Procedure Group 2020 => Select 1 Procedure for registration of inspection => Add new.

Step 2: Enter the following information: Document information:

Inspection type*: 2b Traditional feed according to Regulation 74/2018 SELLER: Check Invoice Look at the bill for the loading port.

BUYER: In the Estimated Import Time field*, based on TKHQ documents, e.g., A/N can be 1 month.

LIST OF FEEDS: Click on the + sign.

1 Feed Name: Enter the full name as in the HQ declaration or TCCS 2 Feed Group*: single ingredient, traditional, mixed, or complete 3 Feed Subgroup*: Based on the information in Section 2, choose Section 3 4 Feed Type*: Based on information in Section 2.3, choose Section 4 5 Classification*: Based on information in Section 4.

6 Approval number for circulating feed in Vietnam 7 Manufacturer*: TCCS under Manufacturer 8 Country of manufacture

9 Ingredient Composition*: Based on TCCS ingredient composition 10 Product form, color*: Based on TCCS Technical Information

11 Standard facility code*: Enter the TCCS code provided by the company 12 Technical standards*: Click on QCVN 01-190.

QUALITY INDEX INFORMATION: Based on TCCB min: >=, max: <= SAFETY INDEX INFORMATION: unit: MPN/g, 30=0.3 MPN.

Quantity and Quality Information: Based on the PKL declaration, quantity is the number of containers.

VALUE OF ANIMAL FEED: Based on Invoice, upper number matches the lower number SAMPLE COLLECTION INFORMATION:

Location of cargo consolidation: Which port? The port is where the cargo arrives Date of registering for sample collection: Expected date of sample collection: 2-3 days after cargo arrival.

Location for registering sample collection: warehouse where the cargo arrives CONTACT INFORMATION: Enter contact information.

Signature Information (individual, organization): Director or authorized representative Upload supporting documents:

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Contract, Invoice, PKL, COA (Certificate of Analysis), Test Report for risk and control analysis, FSC (Free Sale Certificate), TCCS (Declaration Standard), 8 is the goods label, MSDS (other documents), COR (Quality Management Certificate) => Save and Send the file.

After obtaining quality certification, when the batch arrives at the port, the business needs to contact the authorized Inspection Center Technical Standards Quality Measurement 3 (TT3) to take samples for testing.

After registering for quality testing on VNSW, the documentation staff waits for the dossier to be received and issues the registration paper within 3 days (31/10/2022-2/11/2022) 2.2.2.7 Electronic Customs Declaration:

The documentation staff prepares the set of documents arranged declare on the to ECUS5 software quickly and accurately for electronic customs declaration The Customs

The documentation staff enters accurate information in the electronic declaration according to the documents Since the company WWRC is already in the customs system, access the software, select System -> 2 Select import-export enterprises Then, the staff starts declaring the criteria:

+ Type:

- Type code A41 – Business import and export of foreign-invested enterprises - Customs Department: 02PG – HCMC Customs Department

- Classification of individual/organization: 4 – Goods from organization to organization - Transportation method code: 2 – Sea (container)