Final project assignment subject customs procedure

In addition to the introduction, conclusion, list of references and other appendices, this report is divided into three main chapters as follows: Chapter 1: Definition of customs declara

VIET NAM GENERAL CONFEDERATION OF LABOR

TON DUC THANG UNIVERSITY

FACULTY OF BUSINESS ADMINISTRATION

TON DUC THANG UNIVERSITY

FINAL PROJECT ASSIGNMENT

SUBJECT: CUSTOMS PROCEDURE

LECTURER: PH.D TRAN NGUYEN CHAT

Group 7:

Trwong Thuy Duyén Dinh Nguyén Gia Dinh Nguyén Thuc Khanh Nguyén Tham Phuong Nguyễn Phú Khang

WORK DISTRIBUTION

I Truong Thuy Duyén 720D0189 2.1 100%

2 Dinh Nguyén Gia Dinh 72010490 2.2 100%

3 Nguyễn Thục Khanh 72010517 2.3 100%

4 Nguyễn Thâm Phương 720K0560 2.4 100%

5 Nguyễn Phú Khang 720K0438 1&3 100%

TABLE OF CONTENT

TABLE OF CONTENT wu HT c0 Tá 00 04.06 640 9 094 0804 g6 3 TABLE OF FIGURES 4 TABLE OF TABLE 6 ACKNOWLEDGEMENT 7 EVALUATION OF LECTURER 8

CHAPTER 1: DEFINITION OF CUSTOMS DECLARATION AND SOME POSSIBLE RISK

10 1.1 Definition of customs declaration 10 1.2 Risks and difficulties 10 CHAPTER 2: ANALYZE HOW TO MAKE ELECTRONIC CUSTOMS DECLARATION THROUGH VNACCS 13 2.1 Introduction of Viet Nam Automated Cargo Clearance System VNACC -e««««« 13 2.2 Pre-registration of export declaration (EDA) 14 2.2.1 General description of consignmment chafaCt€TISEICS - 5-2: S222 22 2TE HE 2212272112111 1E 14

2.2.2 Analysis of data entry steps for exported COISIBTNTITIES - 55+ 2222 S22 SE 2 E211 E1 HE g2 16 2.2.2.1 General tab input P0 ca uc nan 31 P5 ca nh ố ố 32 2.3 Pre-registration of import declaration (IDA)

2.3.1 General description of consignmment chafaCt€TISEICS - - S2: S2 t2 22 2TS HE 2121E2T12112111111121211T1 101

2.3.2 Analysis of data entry steps for imported consignments

CHAPTER 3: FINDINGS 61 3.1 Disadvantages 61 3.2 Advantages 61 3.3 Experience and some recommendations 62 CONCLUSION uiscssccssssscssccscssscsscssccnsssscssconssasesscossseccsscssssscsseasssssessoasssassscoassscssscassascsssoaseesesceseees 63 APPENDIX 64 REFERENCES 88

TABLE OF FIGURES

Figure 1: VNACCS System main interface ccc ce ein eeireeceeenseninesieneerey 11 Figure 2: EDA icc ceeeesenecsnsneesnesessnessestesesnsnessnesessnesisstestsmestsnesrstsnesisesnestennesens 13

Figure 3: General tab ccc 14

I8 co )0 n 14

IS) 15

Figure 6: Mode of transportation €ođe ác nh HH HH HH HH HH HH Hà ch c 16 Figure 7: Customs authority and Declaration processing department cođe - cà cà: 17 Figure 8: Country code ch HH HH HH nà HH HH H1 H0 HH HH Hà 19 Figure 9: The unit of the quantIty OŸ øOOdS S212 1011 H101 H2 H11 1 1 HH ng 20 I0 0100000 1 20

Figure 11: Foreign location ccc cece e 21

Figure 12: Dormestic port — ICD - án HH HH ng HH HH HH Ho Hà 22 I0 Ee9 6 e 23

li L2 20/2 0n 24

Figure 15: Payment aaA.ă 25

li 01 00 8n e 26

Figure I7: Code unIt omoney ánh HH1 nà HH HH HH HH ngu nu 27 Figure 18: Invoice value ố ốốố 27

I)012060i0.) 50.0 ẽ ốốốốốố 28

I0 (10200091710 20a 2n n ố.ố 29

Figure 2019 10 0n 29

Figure 22: HS Code ố .ằ 30

Figure 23 Sale Contract ố ốốố ốằ.ằ 30

I2 x94 0i 1n 31

Figure 25: Codes for measurement cece HH HH ng ng HH HH 32 II)(102 0819 sướadađầđaaiii.-.- 34

I0 2⁄416 1n 35

Figure 2§: Sub-departnent of Cus(O1§ Tnhh HH nọ HH HH HH nu 36 Figure 29: Instructions Íor IIDUVfIHE 2: 111111111101 11101111111011 1111111111111 1111101110111 1k6 36 I0 E00600i0à 00) 0n nh 38

Figure 31: General Taboo e a na 39

I6 s)si 10:10 Na 40

In ái 0i20i)0 0n ố 41

Figure 34: ICD Phuoe Long 3 codE án S112 111 H011 211111 1 1 11c ch 42 Figure 35:instruction for Input cece cece 43

Figure 36: dormestic port-ICD table óc SH HH n1 HH HH ni HH Hà 44 Figure 37: foreign ports table ccc cence 44

Figure 38: IDA - 6 0n ố aãảãAốAố 45 Figure 39: InvoIce type cÏassIÍicatIoH ác nh HH HH HH HH1 LH HH HH nà 46 Figure 40: Payment term InvotIce type class1ficat1oH ác tt vn 1H10 2 0H HH ng 47 Figure 41: Involce prlce classIÍicatIon ch HH ng HH HH HT HH 48 Figure 42: Declare value COdG 0ccccccccccccccscccsccescccsscnsescsessescnsscsssesssctsessisetsesctseniesecttesenststeees 49

Country table ccc ccc ce ectenseetcieeteeterteeteeiesisststissiisiestsssesestesseneeenes 52

Bale type table PP 53

IiM.©P i00 5 0n 54

MP .00/2 000200006 e6 oú.-.-.-.-.-4444 55 IDA - Detail (3rd line) ha n-/:4 56

IM CB ii ¡i8ìì.3)⁄ÈHgaaaaaaadaiiaiaiiiả 57 HHHĂ, 2 20 0211211201 2111211515211121111 1211181211 1111111 111111011111 HH HH HH HH rà ch 58

UM cece ceeeeeceetetestenenesesnesisenesisisnestensnesisnseesisnesisisnssiensnssienesesiesesnenenesnesrsesneed 59

IDA = Detatl onic cece ccetecceteteecetcectsecetsestsetestiestesestsssetestiesesssetisteesesiesses 60 TABLE OF TABL

Table 1: General information of the provided export docuimenifs - óc nh nh này 12

Table 2: Exporter’s information cece eeeetenetcneneneneeetsetssientectensstssieereteeneeteneneniees 19 Table 3: Importer’s information cece een etecteneteneeetetesenectecsstesieereteeteeteteneenees 19 Table 4: General information of mport sÌ1pimeit óc 21:11 1111 111111321121 101 11111011 34 IFEl0Isit09)1(ià ểxo.‹ -8::10):ŒZ 52

I0) 55300 ) 105 59

Table 7: Curreney code tabÌe L2 1110111 11211111211121 1111211101111 1 111 811111111111 0111111 1 Hy 59

ACKNOWLEDGEMENT First of all, we would like to express our gratitude for the all team members of Group 7 for their vital contribution and support doing the assignment "EDA and IDA pre- registration of Customs Procedure” A special thank you to Ph.D Tran Nguyen Chat, our lecturer in this Subject, who assisted us in putting the parts together and acknowledge us

on the assignment Last but not least, many thanks go to the project's leader, Nguyen Tham Phuong, who gave her all devotion the team work toward the desired outcome We must express our gratitude for the advice provided by other supervisors and the panels, especially in regards to our project performance, which was enhanced by their comments and suggestions

EVALUATION OF LECTURER

INTRODUCTION

In the context of an economic opening, the process of integration is gradually becoming more and more crucial for development in line with the general tendency of the times to acquire knowledge from the outside International trade operations are continually evolving, and import-export, commerce, and foreign economic expansion are becoming more and more significant In that situation, the management of import-export operations,

as well as the transit and exit of commodities across borders, is significantly aided by the customs authorities Additionally, the value of international commercial activity in Vietnam is rising steadily Businesses will, however, currently encounter challenges with customs processes and declarations Our team has thoroughly investigated, clarified, and explained in this report each phase of the VNACCS system's customs declaration process

in light of the current scenario

In addition to the introduction, conclusion, list of references and other appendices, this report is divided into three main chapters as follows:

Chapter 1: Definition of customs declaration and some possible risks

Chapter 2: Pre-registration of export declaration (EDA) on VNACCS

Chapter 3 Pre-registration of import declaration (IDA) on VNACCS

CHAPTER 1: DEFINITION OF CUSTOMS DECLARATION AND

SOME POSSIBLE RISK

1.1 Definition of customs declaration

A customs declaration is a document that lists and describes in full the products that are intended for import or export Most frequently, the owner of import and export goods fill out the customs declaration upon entering or leaving a country at the border

The customs officials regulate what kinds of products or items are imported or exported through customs declaration The control typically has two main functions:

e For import: to safeguard the nation from products that could harm the economy or the environment

e For export: to executive orders limiting the export of specific products and requiring the implementation of surveillance measures

°

The owner of import and export goods who fail to properly declare the products they are bringing into the country or exporting risk having their belongings seized However, in some instances, hefty import taxes are imposed on specific products to deter people or companies from importing them

1.2 Risks and difficulties

Vietnam Automated Cargo Clearance System VNACCS is increasingly advanced to help customs authorities easily control the huge amount of import and export cargo, as well as help businesses more conveniently in the process of customs declaration In addition, the officers responsible for customs still have to be careful when declaring so as not to make serious mistakes An electronic declaration may be rejected if the mformation declared 1s

incorrect In the following part, there are some popular risks when making customs declarations

a Expiration date of declarations

According to Clause 2, Article 25 of the Customs Law 2014: “The customs declaration is valid for customs clearance within 15 days from the date of registration.” If the document officer does not know the time that the goods arrive at the port, there is a very high risk that this will occur The staff must use their expertise to determine the best time to conduct the electronic customs declaration in order to prevent the situation where the declaration expires before the goods get to the port

hb Declaring wrong information cannot be additionally declared

According to APPENDIX I (Issued together with Circular No 39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance) The following information requirements cannot be declared in addition to the electronic customs declaration: Type code, commodity classification code, mode of transportation code, customs office,

importer/exporter code, and customs agent code

If the information listed above is inaccurate, the business must revoke the declaration and submit a new declaration in accordance with the rules When the requirements outlined in the regulations on cancellation of declarations are satisfied, as outlined in Clause 11 Article | of Circular 39/2018/TT-BTC, the customs declaration is canceled in the event that the goods have not been cleared The destruction of declarations will not affect the consideration of administrative penalties if there are no other indications of violations and the conditions under the regulations on canceling declarations are based on explanations and facts If the business discovers the infraction only after the goods have been cleared,

it must report it immediately to the customs department for prompt handling in order to avoid serious legal repercussions like possible business fraud

c Penalties for violations

Article 8 of Decree 128/2020/ND-CP has regulations on sanctioning of administrative violations in the field of customs Each infraction's fine has been mentioned specifically

In particular, Clause 3 of this Article specifies a fine of between VND 3,000,000 and VND 5,000,000 for acts of making false declarations regarding the quantity (material evidence valued at over VND 10,000,000), names of goods, types of goods, quality, customs value, origin of exported and imported goods eligible for tax exemption or non- taxable as prescribed by law, except for the cases specified at Point a, Clause 1, and Point

d Clause 4 of this Article

d Certificate of Origin error

An enterprise that does not fully understand the Certificate of Origin will face difficulties when declaring a shipment that must have its origin The FOB value must be expressed

on the C/O in USD, but in some cases, another amount may be used in its place (EXW, CFR, CIF, etc.) The copper and invoicing items have a lot of information, but the % has not got enough Ifa C/O is issued by a third party, the "Third Party Invoicing” box must

be checked, and the invoice number must be the seller's rather than the shipper's Customs will reject the C/O and not consider it to have been accepted if any of the aforementioned errors are present

CHAPTER 2: ANALYZE HOW TO MAKE ELECTRONIC CUSTOMS DECLARATION THROUGH VNACCS

2.1 Introduction of Viet Nam Automated Cargo Clearance System VNACCS

Vietnam Automated Cargo Clearance System 1s abbreviated as VNACCS, this is a system used by Vietnamese customs authorities for the purpose of customs clearance of import and export goods VNACCS system includes main software: e-Declaration, e-Manifest, e-Invoice, e-Payment), e-C/O, selectivity, risk profile management, import and export business management, customs clearance and release of goods, monitoring and control

In this article, we focus on e-Declaration, specifically IDA Pre-registration of import declaration and EDA Pre-registration of export declaration Since this is a customs declaration made in Vietnam, the main language used during the declaration is Vietnamese, except for special cases where English must be used such as the names and addresses of the foreign parties involved One thing to note is that not all fields in the declaration are fully declared, we will take it for granted that blank fields will not be mentioned in this report Otherwise, the information boxes marked with (*) and shown in blue are required to be filled in Additionally, for each information field, the system will automatically guide the information to be entered in the table “instruction for input” on the left side as shown below Besides, there are some cells requiring information from the standard code table that are available on the website of the General Department of

Vietnam Customs (https://www.customs.gov.vn/) Before declaring an_ electronic

declaration, all information should be carefully checked through the input instructions as well as refer to the standard encodings

Téptin(F) Sửa HiếêthiWj Dich wu 0)

Mã hiệu phương thức vần chuyến *

Co quan Hai quan Ngày khai báo (Dự kiến)

2.2 Pre-registration of export declaration (EDA)

Kíhthước Số tờ khai đầu tiền

Người xuất khấu

Mã Tên

4 instruction for input

Sẽ điện thoại

Người ủy thắc xuất khấu

Tên Người chập khẩu

thị cia Hat quan

Số tờ khai tạm nhập tát xuất tương ứng

Mã phân leại hàng hóa Thẻt hạn tái nhập khấu

ã bộ phận xứ lý tờ khai

Figure 1: VNACCS System main interface

2.2.1 General description of consignment characteristics

Goods’ classification

Table 1: General information of the provided export documents Wooden furniture

In general, this procedure was done with the cooperation of two parties which are Tien Hung limited company (Vietnam) and Happy Fly Ptd Ltd (Australia) Specifically, the

sale contract comprised 31 items related to bedroom furniture There are several articles that 2 parties have to follow Initially, the export party has made sure that the quality met the standards and has to make identically regarding the given samples The sale contract was negotiated on 20th August, 2021 and would be completed in October, 2021 In this procedure, we are given a set of document consist of the following forms (the details will

be illustrated in the appendix section):

1 Customs Declaration Form

List of containers eligible through customs supervising area

Ship registration confirmation form

8 Certificate of Origin Form AANZ

9 AFAS — Methyl Bromide Fumigation Certificate of Packing

10 AFAS — Methyl Bromide Fumigation Certificate of Commodity

2,.2,2 Analysis of data entry steps for exported consignments

First of all, to do this part, our group uses the EDA Pre-registration of export declaration

to make customs declarations The customs declaration on the electronic system is mandatory, so we operate on Vietnam Customs' own Terminal Software, the VNACCS Automatic Cargo Clearance System, to declare From the main interface of the software, look in the left corner there is a toolbar containing “list of procedure” Looking up that list, we choose EDA Pre-Registration of export declarations from the list of electronic declarations (customs clearance) In the following parts, the details of each step regarding the EDA procedure will be analysed further below

[ClNghiệp vu mei (N) 2ÿ In fin P) (DA Kern truse khiin (W) GEMS) | [ef Luv tr’ (Z)

Đăng nhập (L) ẤÖ Theật (G) | A) Thing diée tue thời (Q)

ns a

SelectEDA from the list of procedure

Drmameni Bugnitpy (os

Figure 2: EDA

2.2.2.1 General tab input

®@ tp Pre-registration of export declaration

Teptin) Sia (®) HiénthiW Dichwu Lựchọn(0)

[> ed) 0 |B) & Sa & |B dang ký du (@) (260)

© £08 Pre-reggstration ot export deciaration

Teptin $öa(Ð Hidnthi Dchww(J Lwachon (Q)

MS tire Bie Clo to General Container Detal Chi th) cla Hai quan

Hường dến nhập hệu ind da dif xp hing in Tên CÔNG TY THEH TIẾN EỨNG = |

nbn on Sgr |$81 Ndi quan thẻ chập mã khu vực giám congue Mã bửu chính |0z24 |

Se iD kBRE Porgy diaw 12606)

Sette: Sốvânđơn - sRat21109243

Tnbéecde thue Số lượng * 149 SF Tống trọng lượng hàng (Gro99) 2932 WNM

Mã đa điểm lưu tho hàng chờ thông quan dự kiến

Ngay khdt hanh wae chuyén

“Thắng tin trung chuyển

The beginning of the EDA section is the General section and to correctly fill in the items

to be filled out, we need to follow the instructions in the left corner of the screen In items such as declaration number, first declaration number, and corresponding temporary unport and re-export declaration number, we do not fill in anything

Type code

Firstly, in the Type code section, we enter “B11” present for export business, to determine which part this type code belongs to, we can go to www.customs.gov in the standard code section to download the "Type code for import and export" table to dictate the precise information

II MÃ LOAI HINH XUAT KHAU

1 BI1 | Xuất kinh doanh Sử _dụng trong trường hợp doanh nghiệp xuất khẩu hàng X Lưu ý: Trường

hóa kinh doanh thương mại đơn thuần ra nước ngoài hợp hàng hóa hoặc xuất khẩu vào khu phi thuế quan, DNCX theo hợp xuất khẩu là đồng mua bán và trường hợp thực hiện quyền kinh doanh sản phẩm gia xuất khẩu của doanh nghiệp đầu tư nước ngoài (bao gồm công SXXK,

cả quyền kinh doanh của DNCX), sản phẩm của

báo theo mã loại hình riêng

2 | BI2 | Xuât sau khi đã tạm | Sử dụng trong trường hợp doanh nghiệp đã tạm xuât Lưu ý› Sử dụng

Type code

Figure 5: Type code

Mode of transportation code

Next, we enter the code “2” in this cell because the goods here are shipped by sea ode To enter the information in this box, we rely on the sheet "List of containers eligible to pass through the customs supervision area” and the “instruction for input” box in VNACCS

HICUC HQ QUAN LY HANG HOA XNK NGOAT K¢

1 Chỉ cục hãi quan giám sát: Chí cọc HQ CK Cán,

2 Đơn vị XNK: CÔNG TY TNHH TIỀN HƯNG

3 Mã số thuế: 3700638837 6 Ngày tờ khai: 15/10/2021 - 17/10/2021

4 Số tờ khai: 304269973140 7 Loại hình : Xuất kinh doanh, Xuất khẩu của doanh ng

& Trạng thái tờ khai: Thêng quan 8 Ludng: Vang

Kết xuất dữ liệu lúc:J9/10/2021 08:39:0§ 4Af

Ghi chủ:

~ Cốt số (])

+ Đái với hàng nhập khẩu: lẫy từ Danh sách container do người khai hài quan gửi đến hệ thông

+ Đối với hàng xuất khẩu: lắy từ tiêu chỉ "Số container" trên tờ khai xuất

Trường hợp có sự thay đẳi số container đã Äha( bảo, căn cú chứng từ dạ người khai hỏi quan nộp,

xuất trình, công chức hải quam cập nhật số container vào Hệ thôn;

- Cật số (2): Đắi với hàng nhập khẩu: lẫy từ Danh sách container dè người khai hải quan gửi đến hệ thẳng

2 Xuất khẩu tại :hàng tử kho ngoại quan đưa vào các

khu phí thuế quan

Figure 6: Mode of transportation code

Customs authority and Declaration processing department code

Then the part of the customs authority enters "02CI' because on the document "LIST OF

ELIGIBLE CONTAINERS THROUGH CUSTOMS SUPERVISION AREA" the part of

the supervisory Customs department shows: Saigon Port KV1 Customs Branch Then we

go to www.customs.gov to download the "customs sub-department code - procedure team” to determine and from there we enter the Declaration processing department code

we entered as "02" The actual declaration date is October 15, 2021, this information would be filled in the cell of expected declaration date

1 Cye Hai quan Tên Chỉ cục Tên viếttất | Mã Chí cục | Tên Đội | Mã Đại |

267

268 TP Hồ Chí Minh

CSGONKVI

IChi cục HQ CK Caing Sai Gon KV I

(Chí eye HQ CK Cang Sai Gon KV I

(Chí cục HQ CK Cang Sai Gon KV It

|Chí cục HQ CK Cảng Sài Gòn KV II

ICRNSGKVIIL

Exporter

Next, based on the contract "List of containers eligible to pass through the customs supervision area" and Commercial Invoice, we will have basic information about the exporting company About postal code, because Vietnam currently does not have a postal code, you can fill in the information here as the phone number area code or skip it In this case we entered “0247” in the postal code box The information below would be filled in

in thr section of the expoter

Address: Số 85/20 Đường Bình Chuẩn 31, Bình Phước A, Phuong

Binh Chuan, Thanh phố Thuận An, Tỉnh Bình Dương

Code: N/A so we don't enter

Name: HAPPY FLY PTY LTD T/A BED EBUYS

Postal code: 5016

PARAFIELD AIRPORT SA -— 5016 AUSTRALIA

Based on the given Certificate of Origin, Australia is defined as where the goods were produce Then, our group look up the table of “Country code” to acknowledge the needed code After a bit search, “AU” is entered in this information field

Figure 8: Country code

Bill of Lading Number — Number of packages

On the Bill of lading, we easily found and enter "BHCM21100243” in the Bill of Lading

number box In the Packing list, there is information about Quantity and Total weight of goods (Gross) In the quantity cell we enter "149" - the unit we refer to the table "Bale code", here we enter "SF" as the unit of the quantity of goods

`1 — Mã loại kiện Loại kiện

104 LMC POUNDS BY METAL CONTENT

Nhập mã đơn vị tính của tống trọng lượng hàng theo

Unit of gross

www customs.gov.vn)

- Trường hợp nhập mã đơn vị tính khác LBR, xuất ra mã

- Trưởng hợp nhập là "LBR” (pound), xuất ra KGM

Figure 10: Unit

The expected customs clearance warehouse location code we do not enter Based on the Bill of lading we enter the final destination To enter, we refer to the code table "Foreign location” or "Foreign port" and see the final destination name is “ADELAIDE — SA” has LOCODE as “AUADL”

Port of Loading code

The code of the loading location is at Ho Chi Minh port, we refer to the code table

"Domestic Port - ICD", we enter the code "VNCLI" with the name output to the system is

"CANG CAT LAI (HCM)"

BAO MAI

BEN NGHE BINH

Name output to the system

Figure 12: Domestic port — ICD

Expected means of transport

About the expected means of transport in the guide in the lower left corner of the screen, here is the basic information of the unregistered ship, so we enter "9999" for this part, on the Certificate of origin we see the line Vessel's name 1s the name of means of transport

we enter “CAPE FAWLEY” for this part

Hudng dan nhập liệu

Nhập hô hiệu (call sign) trong trưởng hợp vận chuyển bằng

đường biển/sông Nếu thông tin cở bản của tàu chưa

được đăng kí vào hệ thống thì nhập “9999” (nếu có) Call Sign

Figure 13: Call sign

Expected day of shipment

The expected date of shipment, right at the time of declaration is October 15, 2021, after

1 week is the expected date of departure, so we enter here as "October 22, 2021” Symbol and number

The symbol and number are based on the Bill of lading in the Description of goods, we enter “0O1X40'HC CONTAINER(S) S.T.C : PO:01, 331 (CTNS) = 149 (SET/PCS) OF FURNITURE, HS CODE: 940350, 940360”

‘Type of invoice

To categorize the invoice form based on the documents and instructions in the left corner

of the VNACCS system, enter "A" - the type of commercial invoice

: hỏa đơn thưởng mại > Commercial

“B”: Chứng từ thay thê hóa đơn thưởng mại hoặc không có invoice

hóa đơn thương mại

TD7: hóa đơn điện tử rong trưởng hợp đăng kí hóa đơn

điện tử trên VNACCS)

Figure 14: Type of invoice

Invoice number and date

The invoice number of the document is in Commercial Invoice, line Invoice no: 2021-01,

so we enter “2021-01” for this part The release date we enter “October 14, 2021” and it

is also in Commercial Invoice

Payment

In Commercial Invoice, the payment term is TT, when we see the instructions in the left comer of the screen, we enter the data as "TTR - Money transfer including TT and TTR"

Hướng dẫn nhập liệu

Nhập vào một trong các mã phương thức thanh toán sau:

“BIENMAUF: Biên mậu

"“KHONGTT”: Không thanh toán

“LC”: Tin dung thu

Lưu ý: trưởng hợp thanh toán các hình thúc khác thì nhập

mã “KC” đồng thời khai phương thức thanh toán thực tế

nội địa và doanh nghiệp chế xuất, doanh nghiệp trong khu

phi thuế quan, nhập điều kién giao hang DAP tai 6 này

D6 la Uc

Đô la Canada

Franc Thuy Sĩ Nhân dân tệ

Curon Đan Mạch Euro

Bảng Anh Đô-la Hồng Kông Ripiah Indonesia Rupee An D6 Yén Nhat Riel Campuchia Won Han Quéc Kip Lao

Pataca Macao

Ringit Malaysia

Curon Nauy D6 la New Zealand

Rup Nga Curon Thuy Dién Đô-la Singapore

Bat Thai Lan

Lira Thé Nhi Ky

D6 la Dai Loan

Đô la Mỹ

Đông Việt Nam

Figure 17: Code unit of money

case is “A — Invoice price for goods payable”

- Trường hợp không có hóa đơn và người khai hài quan

không nhập liệu vào ô “Số hóa đơn” thì không khai tiêu

2.2.2.2 Data entry tab container

Figure 19: Container tab

In this section, there are 3 blanks that need to be filled which are the enterprise’s full name, address and container number Technically, the enterprise detail information has been filled in the general tab therefore in this section the author only has to re-enter the data once again Additionally, the container information was mentioned precisely in |

of the set of documents which was named in Vietnamese as “Phiéu xac nhén dang ky xuat tau” and can be acknowledged as “Ship registration confirmation form” In this document, the container number is demonstrated as “FSCU8718523” along with other relevant information

TONG CONG TY TAN CANG SAIGON CONG HOA XA HOI CHU NGHIA VIET NAM

CANG TAN CANG CAT LAI Độc lập - Ty do - Hanh phic

PHIEU XAC NHAN DANG KY XUAT TAU

ch hing: Công Ty TNHH Tiến MST 320063883

Tảu xuấ CFW - CAPE FAWLEY Chuyển xuất: 0615

Figure 20: Container number

2.2.2.3 Data entry tab details

oud cổ š da A (* 30ãngkýđ0lièu(2) aaGcig

ĐEHEG TE0S0L10 00 General Contaner Detal Chỉ thị của Hải quan ˆ

Têon đính kêm

Tên bảo cáo Kichthuốc <01 > Mã số hàng hóa * s+ Mã quản lý ñễng

Thuế suất % Mức thuế tuyệt đổi

Mỗ tả hàng hóa “ Bedside

©, (520x4102€80)mm, Bà-BST

Số lượng (1] * 10) |SET_ Sốlượng(2) [

eo etme Tn giả hóa đơn 640) Trị giả tính thuế

[Nhập mã đu đếm xếp hàng Đơn gá hóa đơn

neste din prs gsr

Ỉ thắc mã kha vực gắm sả! hải quan Sh ad ng tata in|

Danh mục miễn thuế xuất khấu a

ae Gả mè Thuế suất % Mức thuế tuyệtđổi | ~—] |

Mã miễn / Giảm / Không chịu thuế xuất khấu Số tiền giảm thuế xuất khấu _ | “|

Sñlưng(1)* [ siiser | Sõlượng(2) | — :

Tn gienoa gon | 420 Tn gia tím thuế |]

Đơn gá hóa đơn #4] [oso | [sez

Số thứ tự của đồng hàng trên tờ kha tạm nhập tái mus tương ứng| _]

Danh mục miễn thuế xuất khấu | — —

position, it is required to fill out the HS code of the product However, the HS code did not show up in those 2 documents, therefore we had to find this information in other documents and found it appeared in the description of goods in the Bill of lading However, the HS in the Bill of lading only contains the 6 figures while the HS code in Vietnam requires 8 figures By that, we have to look up for the last 2 figures on the official website of the Vietnam Customs department (Téng Cuc Hai Quan, n.d.) After that, we filled out the 2 HS code for the first and the second product Consequently, for the first and second product’s HS code was written as “94035000” and

độc

In the following spaces which stands for description of each product, we decided

to use the information mentioned in the sale contracts and packing list which also demonstrated the dimensions of the goods Additionally, in this document, which also includes the quantity and unit price of each product

(Sets/Pes) Unit price Amount

As a result, we filled out the blanks with “Bedside Table (580x410x680)mm” and

“Coffee table 3 drawers (1200x650x470)mm” for the first and second product consecutively Followed by other related information, m the quantity (1) and quantity (2)

of Bedside product, our team filled out 10 (sets) of product and 62 (kgs) gross weight consecutively Similarly, the quantity (1) & (2) of the coffee table is demonstrated as 5 (sets) and 25 (kgs) of gross weight

Unit of | Quantity ỳ Remark

Figure 24 Packing list

Last but not least, in terms of the measurements like Set and Kilograms, we have

to check it in the folder “Codes for measurement” which stands for “Ma don vi tinh” in Vietnamese given by the Customs department As a result, we filled out the measurement blanks in SET and KGM

1 MA TEN TIENG VIET

28 OZI Ao/xo dong

69 KHW_ |Kilô/oắt giờ

[70 KGM Kilogam ¬1 _ Codes for

71 KII Kilogam (gôm bao bì)

72 KIC Kilogam (gôm cont.)

73 KMC Kilogam (hàm lg KL)

74 KDW Figure 25: Codes for measurement Kilogam (tr.lg khô)

2.3 Pre-registration of import declaration (IDA)

2.3.1 General description of consignment characteristics

Enterprise’s name Crisp Malt Heineken Vietnam Brewery Limited

Table 4: General information of import shipment

This import contract is between two parties, Crisp Malt Company Gmbh, and Heineken Vietnam Brewery Company Limited Crisp Malt Gmbh will be the exporter and Heineken Vietnam will be the importer The imported items are specifically pale malt This contract's applicable terms are FCA and the T/T payment method The shipment will

be loaded in Hamburg, Germany, and discharged at Vung Tau The estimated time of arrival is July 8, 2022 In this purchase contract, we are given several documents, including:

2.3.2 Analysis of data entry steps for imported consignments

In this section, our group uses /DA Pre-registration of import declaration procedure to conduct the customs declaration Foremost, registering a new electronic import declaration is compulsory We manipulate a Private Terminal Software of Vietnam customs, which is the Viet Nam Automated Cargo Clearance System VNACCS in order

to make a declaration From the software’s main interface, on the left side, there is a toolbar containing a “list of procedure” Looking up that list, we pick the JDA Pre- registration of import declaration from the e-declaration (customs clearance) portfolio

In the following part, we detail the steps of import customs declaration based on the given set of documents

Téptin(F) Sửa(ŒE) Hiếnth@) Dchvụ/) Lyachon (0) HB tre (H)

B in ấn (P) (À Xem trước khíiin(W) @ M¿(@) ie tuutra Z)

Tnhớnhechl | v] Pônhaimlkn MHwMdom cv | Thuế |

Select IDA from the list of procedure

2.3.2.1 General tab input 1:

Since this is an electronic customs declaration of Vietnam customs, the information on the declaration will be shown in Vietnamese except for the name and address of the exporter- Crisp Malt Gmbh

Figure 27: General tab 1

Code Type

Depending on the “instruction for mput” and given documents, this purchase contract is

an import for business and production So the correct answer for the type code would be

“A12”

Shipping code

According to the “instruction for mput” and the given documents, choose one of the codes based on the shipping method In the seaway bill, Heineken Viet Nam Co., Ltd uses the container to receive goods by sea freight “2” would be the correct answer for this box

Customs office and declaration processing department

The answers to these boxes are 51CI and 00 respectively Refer to the codes of the Sub- department of Customs - Procedure Teams on the Customs website: www.customs.gov.vn We noticed that “Cai Mep Port Customs Branch in Ba Ria - Vung Tau" has the branch code 51CI and the team code is 00

Figure 28: Sub-department of Customs

Individuals/organizations classification

This is an order of Heineken Vietnam Co., Ltd imported from Crisp Malt Gmbh This is the "organization/company sends the organization/company"” type According to the instructions for inputting, the correct answer is “4”

Figure 29: Instructions for inputting Importer's tax code

In the provided seaway bill, in the consignee section, the importer's tax code is

"0300831132" The right answer for the tax code box 1s "0300831132"

Importer’s name

Most of the invoices in the set of documents provided mention “Heineken Vietnam Brewery Co., Ltd” as the importer

Postal code

In Vietnam, the postal code is not used, so we replace it with the area phone code of the place of import In this, the area phone code of Ho Chi Minh City - Herneken company location is "028" So “028” is the information to enter 1n this box

Importer’s address

On the seaway bill, the address of Heineken Vietnam Brewery Co., Ltd was shown at the beginning of the declaration So in the address box of the importer, my team will enter

"Floor 18-19 Vietcombank Building, No 05 Me Linh Square, Ben Nghe, District 1, Ho

Chi Minh City"

Phone number

Enter the phone number of the importing company as “02838222755” This result is found in the purchase order declaration

Exporter's tax code

In the Purchase Order declaration, the tax code box of Crisp Malt Gmbh is

"DE176663143" This information is found at the top of the declaration, in the Vendor section

Exporter's name

Similar to imports, the exporting company's name is easily found on the declarations of a given set of documents In this box, we enter “Crisp Malt Gmbh” because this is an electronic declaration of Vietnam customs, so the information about the exporter will be written in English

Postal code:

Crisp Malt's postal code is found at the top of the seaway bill declaration “22525” would

be the correct answer for this box

Exporter's Address

The exporter's address is mentioned in the set of documents provided Most declarations such as Arrival notice, Purchase order, Seaway bill, etc clearly state “Reichsbahnstrasse

99 Hamburg Germany” where “Reichsbahnstrasse 99” is the street name and house number, “Hamburg is the city and “Germany” is the exporter country

Country code

The information to enter here is “DE.” We found it in the standard code table - the

"Country" table - to find the country code of Germany

Figure 30: Country table

Bill of lading (B/L)

In the Seaway bill declaration, we can easily see the seaway bill number nght under the carrier logo So enter “HLCUHAM2204CEORO” in this box