Solutions to improve the sea freight forwarding process of imported goods by container in TNG logistics service and solution company limited

ACADEMY OF POLICY AND DEVELOPMENT INTERNATIONAL SCHOOL OF ECONOMICS AND FINANCE GRADUATION THESIS TOPIC “SOLUTIONS TO IMPROVE THE SEA FREIGHT FORWARDING PROCESS OF IMPORTED GOODS BY CONTAINER IN TNG LOGISTICS SERVICE AND SOLUTION COMPANY LIMITED” Instructors: PhD Hoang Kim Thu Student: Dao Thi Huong Student number: 5083106542 Class : CLC8.2 Major: International Business Economics School year: 2017-2021 Ha Noi, June 2021 ACKNOWLEDGMENT In fact, behind every success of a research, it is impossible not to mention the enthusiastic help of teachers Therefore, I would like to express my deep gratitude to the teachers at the International School of Economics and Finance - Academy of Policy and Development, especially my instructor – MA.Hoang Kim Thu, who has been dedicated to teaching and caring, guide, and create conditions for me to be able to best complete the graduation thesis To complete the research paper on the topic " Solutions to improve the sea freight forwarding process of imported goods by container in TNG Logistics Service and Solution Company Limited ", I would like to express my deep gratitude to all managers and staffs in TNG Logistics has enthusiastically helped and trusted to provide me with enough information to be able to complete my thesis Although there are many efforts to implement the thesis in the most complete way, but due to the limitations of knowledge and experience, it is inevitable that there are shortcomings that I have not seen myself I look forward to receiving suggestions from teachers and interested people to help the topic be more complete To complete this thesis, I have researched the actual competitiveness of sea freight forwarding services by container at TNG Logistics based on the knowledge I have learned at the Academy of Policy and Development Once again, I would like to sincerely thank the teachers at the Academy of Policy and Development and managers and staffs in TNG Logistics for helping me in the past time I would like to wish your company always develop and be sustainable, wish all members in the company and teachers always healthy and successful i Best regards! Student Dao Thi Huong ii TABLE OF CONTENTS ACKNOWLEDGMENT i TABLE OF CONTENTS LIST OF TABLES .6 LIST OF FIGURES CHAPTER 1: LITERATURE REVIEW 1.1 Definition and Role of Import 1.1.1 Definition of Import 1.1.2 The role of Import 1.2.Freight forwarding service 1.2.1: Concept of Freight forwarding service 1.2.2 Characteristics of Freight forwarding service 1.2.3: Classification of Freight Forwarding activities 1.2.4 Role of Freight forwarding services 1.3 Forwarder 1.3.1 Definition 1.3.2 The role of forwarder 1.3.3 Rights and obligations of forwarders 1.4 Sea freight forwarding service 1.4.1 Definition and characteristics of the Sea freight forwarding service 1.4.2 Types of the Sea freight forwarding service 10 1.4.3 Factors affect the Sea freight forwarding service 13 1.4.4 Criteria for evaluating the sea freight forwarding service 15 1.5 Main documents for the sea freight forwarding by container .16 1.5.1 Packing List 16 1.5.3 Commercial Invoice (C/I) 17 1.5.4 Insurance documents .18 1.5.5 Certificate of Origin (C/O) 18 1.5.6 Customs declaration 18 1.5.7 Arrival Notice 19 1.5.8 Delivery Order (D/O) .19 1.6 International Sea freight forwarding process by container 19 1.6.1 Preparations to receive imported goods: 19 1.6.2 Receiving organization 22 CHAPTER 2: SITUATION OF SEA FREIGHT FORWARDING PROCESS OF IMPORTED GOODS BY CONTAINER AT TNG LOGISTICS SERVICE AND SOLUTIONS COMPANY LIMITED 23 2.1 Overview TNG LOGISTICS SERVICE AND SOLUTIONS CO., LTD .23 2.1.1 General information and historical development 23 2.1.2 Field of business 25 2.1.3 Organizational structure .27 2.1.4 Partners 31 2.2 Business situation of TNG LOGISTICS SOLUTION COMPANY 33 2.2.1 Business performance of TNG .33 2.2.2 The company’s performance in 2020 42 2.3 Current process of the sea freight forwarding process of imported goods by container at TNG Logistics 46 2.3.1 The process of importing goods by LCL method of TNG 46 2.4 Evaluation of sea freight forwarding activities by container at TNG company 51 2.4.1 Achievements 51 2.4.2 Limitations 52 2.4.3 Causes of limitations 53 CHAPTER 3: SOME SOLUTIONS AND RECOMMENDATIONS TO IMPROVE THE SEA FREIGHT FORWARDING PROCESS OF IMPORTED GOODS BY CONTAINER AT TNG LOGISTICS SERVICE SOLUTIONS CO., LTD 56 3.1 Solutions to improve the sea freight forwarding process of imported goods by container 56 3.1.1 Solutions in checking and applying HS codes of goods 56 3.1.2 Solutions in preparing and checking documents 57 3.1.3 Solutions to investing vehicles .58 3.1.4 Solutions to take care of customers effectively 60 3.2 Recommendations 62 REFERENCES 65 LIST OF TABLES Table 2.1: Results of business activities 2019-2020 Table 2.2: Revenue by market structure (from 2019 to 2020) Table 2.3 : Revenue by commodity structure in 2019-2020 LIST OF FIGURES Figure 2.1: Organirational of TNG Logistics Service Solution Company Firgure 2.2: Results of Business activities 2019-2020 Figure 2.3: Revenue by market structure (from 2019 to 2020) Firgure 2.4: Revenue by commodity structure in 2019-2020 Figure 2.5: Revenue by business method in 2019 and 2020 Firgure 2.6: Revenue of FCL goods by commodity structure in 2019-2020 Firgure 2.7: Revenue of LCL goods by commodity structure 2019-2020 Firgure 2.8: The process of importing goods by LCL method of TNG Firgure 2.9: The process of importing goods by FCL method of TNG CHAPTER 1: LITERATURE REVIEW 1.1 Definition and Role of Import 1.1.1 Definition of Import Imports of each country also depend on the income of the resident in the country and the exchange rate here If the average income of the people of that country is higher, the demand for imported goods will also increase accordingly Conversely, if the exchange rate rises, the price of imports in local currency becomes higher, which can impact imports and cause import demand to decrease Imports play an important role in a country's economy, ensuring the stable development of each country's key economic sectors and at the same time fully exploiting the country's comparative advantages, contributing to the realization of the national economy highly specialized in labor and improved the international balance of payments Commercial Law 2005 Article 28, Clause defines as follows: “Import of goods means that goods are brought into the Vietnamese territory from abroad or from a special area located in the territory of Vietnam which is considered a separate customs area according to the provisions of law” Forms of importing goods Direct Import In this form, the buyer and seller of goods directly transact with each other, the buying and selling process is not binding on each other Buyers can buy without selling and vice versa Direct import is made quite simple In particular, the importing party wants to sign an import business contract, it must research the market, find a suitable partner, sign and perform the contract, finance itself, bear all risks and costs in deal… Entrusted imports Entrusted import is understood as a commercial service activity whereby the goods owner hires an intermediary unit to import goods on behalf of and in his name under an entrustment contract In a more understandable way, domestic enterprises have their own foreign currency capital and have the need to import a certain type of goods, but are not allowed to import directly, or have difficulty in earning When dealing with foreign partners, they will hire enterprises with international trade functions to import for them It is the responsibility of the trustee to provide information on the market, prices, customers, conditions related to the entrusted order, to sign the contract and carry out the procedures related to importing goods 1.1.2 The role of Import Import is an important activity of international trade, import directly and decisively affects production and life Importing is to enhance the material and technical basis of advanced and modern technology for production and goods for consumption that cannot be produced domestically or cannot meet demand Importing is also a substitute, importing things that domestic production will not be as beneficial as exporting, doing so will positively affect the balanced development and exploit the potential and strengths of the country, the national economy in terms of labor, capital, material foundations, resources and science and technology Therefore, imports have the following roles: First, Importing accelerates the process of using material and technical foundations, transforming the economic structure in the direction of accelerating industrialization and modernization of the country Second, Supplementing the imbalanced aspects of the economy, ensuring a balanced and stable development Exploiting to the maximum the potential and capacity of the economy into the economic cycle Third, Importing ensures inputs for production, creating stable jobs for workers, contributing to improving and raising people's living standards Forth, Import plays an important role in promoting exports, contributing to improving the quality of export products, creating a favorable environment for exporting goods to the international market, especially to the importing country regulations makes the customs declaration process quick, goods clear customs quickly and deliver goods to customers in the fastest way Finally, 85 percent of consumers who are satisfied with the company's services and return to use the service are satisfied with specialized service The company is constantly working to enhance its services and facilities, as well as to provide the best possible support to clients during each import process of goods, in order to earn their trust and objective evaluation 2.4.2 Limitations However, besides the positive aspects, there are also limitations and flaws.In which, there are three major problems that need to be considered: Some problems in the customs declaration process The company's forwarder team might make a mistake when entering the CIF price instead of FOB price on the electronic customs declaration This will result in a difference in the taxable price, which means the items will not be cleared, will require time to fix, will cause delays and expenditures, and will easily disgrace the firm if they are not supplied Customs and forwarders frequently disagree on how to apply the H.S code since customs wants to apply the goods code at a high tax rate while companies want to use the H.S code at a low tax rate This lengthens the procedure and makes reaching a consensus a time-consuming and costly task Another firm limitation is that document preparation and checking takes time and costs money (telephone, fax, etc.) The Board of Directors assigned the Import Department to organize document staff in charge of import and export paperwork When customs inspectors find mistakes in paperwork, they return them to the sender to be corrected No specialization for each department The company's organizational structure remains simple, the number of personnel is insufficient, and no obvious specialization exists A department may be responsible for a variety of tasks and responsibilities This makes it difficult for personnel to devote their full attention to a single task For example: 52 In the Import-Export Department, an employee can take care of both import and export, air and sea transportation and even road, mistakes are obvious Lack of knowledge about the commodities The forwarding staff did not carefully prepare the relevant paperwork, such as catalogs and technical documents, before carrying out customs processes, and did not understand the company's shape, characteristics, structure, and use This will make it difficult for the forwarder to register the declaration at the port since he will lack sufficient understanding of the commodities to explain them to the customs officer, resulting in the staff requesting that the red steam be changed for inspection Examine the actual merchandise.Then it will prolong the time in the process of taking goods to the warehouse, causing costs for Company as well as for customers Customer service is not optimized Aside from the departments depicted in the organizational chart, the corporation currently lacks a dedicated customer service department Because there are so many other competitors to choose from, after-service customer care is a significant influence in whether customers wish to utilize the company's services again As a result, TNG firm will need to have effective solutions in the future to overcome constraints and enhance accomplishments in order to contribute to further improve the process of forwarding and receiving goods imported by sea into Vietnam Improve business efficiency and solidify the company's position in the market 2.4.3 Causes of limitations 2.4.3.1 Subjective factors: Financial resources are still limited The financial potential of the company is currently quite restricted The billion VND charter capital is still insufficient to pursue plans to boost competitiveness against rival enterprises that are growing stronger by the day Personnel resources are scarce 53 Professionally trained human resources are in short supply at the organization The staff's knowledge is based on their own experiences, learning from friends and colleagues, and attending specialized universities across the country Facilities not match the needs of development Even though the facilities are improved and equipped on a regular basis, they nevertheless fall short of the company's development needs The management facilities and communication systems are well-equipped and up to date, but the facilities and equipment that actually support the business process are virtually non-existent The company does not own the vehicle for loading and unloading; instead, the fleet of vehicles uses the rental services of other companies when necessary, so it is still price dependent; particularly during peak times, the rental cost frequently rises, affecting the cost of the company's services 2.4.3.2 Objective factors: Vietnamese’s technical infrastructure remains outdated and severely deteriorated The road network is congested and patchy It is still incomplete, despite the fact that the state upgrades it on a regular basis The height of the road bridge system is inadequate, causing challenges in the transportation of goods in forwarding operations, extending delivery times and raising costs Our country's seaport system is generally shallow, the wharf system is narrow, the seaport's equipment is still old, the loading and unloading capacity is still limited, and huge ships cannot be received There are numerous flaws in the legal system The tax system, particularly customs procedures, is inefficient, and charges outside of invoicing remain high as a result, the cost of delivery in Vietnam remains high when compared to other nations Import tax exemption decisions from the Ministry of Finance, for example, are only sent to local Customs Departments, whereas firms must pay taxes when they file import declarations 54 with Customs Sub-Departments As a result of not obtaining timely tax exemption judgments, Customs Sub-departments frequently urge firms to resolve tax exemption or pay tax for that declaration as soon as possible In the case of shipments that are subject to referendums, The customs assessor refuses to accept the previously stored first-time inspection results, forcing them to reinspect wasting time and money for customs clearance of items in forwarding activities Freight forwarding has been a competitive market Freight forwarding services have been rapidly increasing and expanding in Vietnam in recent years, thanks to the strong growth momentum of international transportation and trade Furthermore, the forwarding services firm does not require a lot of capital yet still generates a lot of profit As a result, a slew of new businesses have rushed into the industry, intensifying competition in Vietnam's international freight forwarding market As a result, in order to be able to stand steady and develop TNG, analyses of competitors are required in terms of future goals, present strategies, and possible competitors We can get a quick overview of the organizations that are now considered strong rivals in the Vietnamese freight forwarding sectors 55 CHAPTER 3: SOME SOLUTIONS AND RECOMMENDATIONS TO IMPROVE THE SEA FREIGHT FORWARDING PROCESS OF IMPORTED GOODS BY CONTAINER AT TNG LOGISTICS SERVICE SOLUTIONS CO., LTD 3.1 Solutions to improve the sea freight forwarding process of imported goods by container 3.1.1 Solutions in checking and applying HS codes of goods 3.1.1.1 Contents of the solution The application of HS codes is a significant difficulty that the organization is facing in terms of timely delivery Despite the fact that the firm has done a lot of planning and study into the HS code of the goods it imports, the customs clearance side wants to apply the goods code at a high tax rate, while the companies want to apply HS codes at a low tax rate As a result, the method takes longer, resulting in a time-consuming and costly process As a result, the solution is to shorten the time it takes for the customs authorities and the forwarder to dispute the application HS code Requires corporate field staff to have a thorough awareness of customs procedures for imported goods in Vietnam, as well as expertise dealing with issues that arise throughout the approval process Because they are the ones who deal directly with customs officials, knowing information about the goods and rules will aid customs officials in understanding and agreeing 3.1.1.2 Conditions to implement the solution In order to assist the settlement of products presented to the customs officer, the forwarder must prepare the following documents, such as catalogs and technical documents, while also knowing the shape, properties, structures, purposes, and so on of actual commodities Employees with experience in the commodities HS code are required by the company It is required to have a comprehensive understanding of the purposes, features, and items purpose of use, method of operation, structure, material of the commodities in order to use commodity codes (HS codes) correctly Request 56 that the document officer be familiar with the items as well as the import tariff system This is one of the most essential sections of the paper declaration since it has a direct impact on the amount of import tax and VAT owed to the government by firms In fact, correctly applying the product code is not a task It's straightforward, so enlisting customer assistance for information on the items' qualities and properties, as well as the forwarder's knowledge and flexibility, is a fantastic way to arrive at the most appropriate HS code for the goods Documentation employees must constantly improve and update tax records for departments like: - Circular No 26/2020/TT – BTC guiding the content of VAT, management taxes and bills - Law No 71/2020/QH13 amending and supplementing a number of articles of the tax laws - Circular No 72/2020/TT – BTC stipulating the application of priority regime in the implementation of carry out customs procedures, customs inspection and supervision for exported goods, enterprise imports 3.1.1.3 Expected improvement from the solution Reduce the amount of time spent debating HS codes and the cost of "unifying" HS codes between customs and forwarders The process runs according to plan, ensuring that customers receive their orders on time Reduced delivery costs assist consumers in lowering products input costs and converting prices into commodities more slowly than some of their competitors 3.1.2 Solutions in preparing and checking documents 3.1.2.1 Content of the solution Because it takes the corporation around one business day to modify, sign, and re-seal the document, the process is currently slower than expected due to an error in the custom clearance documentation and procedures When clearance personnel discovers a document's problem, they return it to the editor for 57 correction How to detect a mistake in a group of documents for customs clearance is the solution 3.1.2.2 Conditions for to implement the solution The board of directors assigns it to the import-export department to save money because it is a tiny company Document staff is in charge of importing and exporting documents Specialization in document production and verification is required The Business Department should make plans to hire more people so that each employee is in charge of a specific task As a result, the company's documentation department expects each sort of document to be extremely meticulous, detailed, and responsible Furthermore, they must comprehend the method and regulations in order to avoid the possibility that doing so incorrectly will cause the process to be delayed, harming the progress of the items 3.1.2.3 Expected improvement from the solution Detecting and rectifying document flaws for customs clearance before customs notices In reality, there are many different sorts of documents and papers involved in the process of forwarding and receiving products imported by sea Each sort of document serves a distinct purpose and has a different use duration, yet all documents must contain the same facts and information As a result, the company's documentation department expects each sort of document to be extremely meticulous, detailed, and responsible Providing users of the company's services with confidence and peace of mind.Reducing the amount of time and money it takes to complete the task 3.1.3 Solutions to investing vehicles 3.1.3.1 Content of the solution As the forwarding service industry becomes more competitive, each organization must make every effort to improve service quality at the same time To keep and attract existing and new clients to use the company's services, prices must be very competitive The corporation must invest in the development of transportation systems in order to increase service quality 58 3.1.3.2 Conditions to implement the solution The company should invest in obtaining its own mode of transportation that is appropriate for its demands as well as the estimated annual volume of imported goods The delivery procedure necessitates several facilities, but it is not possible to invest in all at once because the first investment requires a huge sum of money The company should take steps to progressively build up facilities over the course of each year of operation, spend based on the job's actual needs, and forecast the number of loyal consumers in the next years This is a measure that the company must on a regular basis in order to stay in business The task will be faster and more efficient if the facilities are updated In addition to the fleet investment, the company must hire people with transportation experience and knowledge to closely manage the freight transportation system and calculate the costs incurred in the process of using facilities such as fuel costs, repair costs, driver rental costs, and so on are all reasonable and operate in a closed circle to avoid waste However, the board of directors must first gain a basic understanding of transportation management and learn transportation management models from successful carriers in the industry, such as Cat Lai Logistics Joint Stock Company, Co Thanh Hung Transport Company, Tin Thanh CPN Joint Stock Company, Trong Tan Transport Service Company Limited, Nam Thinh Transport Company Limited, and others Remote vehicle management software such as FBS's transport management system, DSS , FBS These programs make system maintenance considerably easier and more precise, giving clients peace of mind when they use the company's services can study and use this remote management technology to improve transportation management efficiency 3.1.3.3 Expected improvement from the solution Increased vehicle autonomy and adaptability At the same time as the products are cleared, the means of transportation are prepared to convey the commodities to the warehouse Assist with on-time delivery 59 Not being reliant on an external transportation service's car rental price, being able to simply apply pricing strategies in different client segments, and enhancing competitiveness in comparison to industry competitors In addition, during off-seasons, the company can lease its transportation to make the most of its efficiency and enhance revenue The use of a remote management system with software aids in optimizing the performance of modes of transportation as well as taking the lead in scheduling transportation 3.1.4 Solutions to take care of customers effectively 3.1.4.1 Contents of the solution Customers who have used the company's services are also a very effective route for sharing information As a result, more care service departments are being established Customer service must be handled separately In order to provide fast support for the relevant information after a consumer has used the service Simultaneously, this department will be in charge of developing new customer acquisition marketing programs, an incentive program for customers who have used the company's services to encourage them to return, and the most powerful communication channel when they recommend the company's services to their partners, friends, and colleagues 3.1.4.2 Conditions to implement the solution To create a list of job criteria for this department, the board of directors must develop a detailed plan for what to now and in the future Also, a suitable budget to set up a customer service department in the most efficient manner possible without wasting money Short training courses are required by the company to enhance customer service team awareness of the service as well as professional knowledge to be able to deliver and advise clients on the most effective service 60 There are always actions to assist clients, such as providing complete information about product packages, prices, directions on how to use the service, and so on Freely advise consumers on the legal provisions of the law on a regular basis The industry in which clients import and export, as well as the foreign market's pricing Customers may then offer appropriate options for importing and exporting items, as well as import and export processes, so that commodities can be cleared and received swiftly and at a cheap cost During the seminar, the company learns about the strengths and shortcomings of the services it provides based on consumer feedback and problems encountered while using the service, and simultaneously releases the following policies: In the near future, they will publish a book about their own services Customers' needs are constantly prioritized by the company, which maintains bilateral ties To maintain a continuous connection between the consumer and the company, set up a hotline in a variety of ways, such as phone, e-mail, or an online chat tool Customers' concerns and queries must be responded to and satisfactorily resolved by the company's customer service personnel When items are shipped, the company must have a strategy in place to approach and rapidly comprehend the needs of clients so that appropriate prices may be proposed Offer discounts such as 10% off the first time you use the service, 50% off the second time you use the service, and so on During the performance of a forwarding service contract with a customer, an employee Forwarders must stick to the timetable and inspect the items to ensure that they are of the highest quality and quantity After-sales customer care: Maintain close relationships with clients by visiting, caring for, and sharing when they are experiencing challenges or problems 3.1.4.3 Expected improvement the solution to bring 61 On a regular basis, promote the company's relationship with its customers Create a lasting impression in the minds of your customers Customers will be satisfied with the quality of the firm's services, and the company will win trust as a result Increase the number of potential clients, which will help you boost your revenue in the future 3.2 Recommendations Build up new customers The goal of a business is to make money, however most businesses work with repeat consumers This has hampered the company's ability to compete in the market As a result, the company should quickly discover new customers by continuously enhancing service, best meeting client wants, and broadening the area of the organization's activities Improve the company's market position and reputation For example, because this is a valuable bridge, the company can promote its image through mass media such as the press or introduce more clearly about the company's operations on the company's website The most effective technique to communicate the company's image to a wide number of customers, as well as a marketing tool Define a long-term strategy The company should have long-term plans and strategies in place for price, market, time, quality, and so on, as well as always paying attention to the demands of customers, maintaining business connections, and communicating with customers on a regular basis to capture feedback Provide attractive policies for close customers Discounts for long-term clients and customers who sign contracts on a regular basis are examples of preferential pricing strategies This is a really useful policy for attracting customers When this policy is properly executed, the business will be able to retain existing consumers while also attracting new ones Because time is always a key issue affecting a company's strategy competition, close coordination and collaboration between departments is absolutely necessary to reduce lead times The upfront payment to proceed with 62 the goods creating process is another component that affects the goods making process Because, as a forwarding company, it is constantly committed to carrying out a large number of shipments, when multiple shipments are made at the same time, the company will have difficulty applying advance money for their staff to complete the goods owing to a lack of funds To address this issue, the corporation must establish a reserve fund in order to avoid situations where there is insufficient cash to support the production process Because imported items account for the majority of the firm's contracts, the company must utilize and capture domestic sources in order to support domestic partners in overseas market research This enhances the company's reputation while also enhancing the country's foreign currency reserves Training Employees The process of importing goods is a long and complicated process with different steps, in each process there is a separate working team However, the organization should establish intimate ties within each team so that the process' phases are seamless, preventing bottlenecks at certain points Furthermore, the company should train employees in Vietnamese commercial law as well as international law Staff with vast experience in the sector of international transportation will be able to counsel with consumers, building trust in the service and encouraging customers to utilize it Furthermore, because of their knowledge and experience, customs officers on the scene will be able to handle approval at the port quickly, speeding up the customs clearing procedure and saving time and money Set the right customer goal and narrow the scope Customers import from a variety of countries, each with its own characteristics and languages, as shown in the table of revenue from freight activities Separate processes will be required depending on individual restrictions, but terms of delivery will be taken at the seller's warehouse, requiring the company to contact the supplier or exporter of products from abroad Many suppliers or exporters are from various nations and not speak 63 English, making the exchange of goods information slow and complicated As a result, the corporation should focus on consumers who import from well-known European and Asian countries such as China, Japan, Korea, and the United States As a result, the procedure of importing goods will be simplified 64 REFERENCES Báo cáo tài Cơng ty giải pháp dịch vụ Logistics TNG (2020) Bộ tài liệu Công ty giải pháp dịch vụ Logistics TNG Dương Hữu Hạnh (2000), “Hướng dẫn sử dụng Incoterms”, NXB Giáo dục Рhạm Văn Ly (2010), Hệ thống cảng biển рhíа bắc Việt Nаm (Nhóm I) số vấn đề quản lý, Tạр chí Khоа học ĐHQGHN, Khоа học Tự nhiên Công nghệ 26, Số 3S (2010) 486-492 Võ Thanh Thu (2011), Sách “Kỹ Thuật Kinh Doanh XNK” , Nhà xuất Tổng Hợp TP HCM Đinh Ngọc Viện, “Giao nhận vận tải hàng hóa quốc tế”, NXB Giao thông vận tải, 2002 Federation of Forwarding Associations (2010) Incoterms 2010 Quốc Hội (2005), Luật Thương Mại 10 Vinalogs Container Transportation, Vận chuyển hàng hóa đường biển https://www.container-transportation.com/van-chuyen-hang-hoa.html 11 Website Công ty giải pháp dịch vụ Logistics TNG: https://tnglogistics.vn/ 12 Website Tổng cục hải quаn Việt Nam httрs://www.custоms.gоv.vn/defаult.аsрx 65 ... able to best complete the graduation thesis To complete the research paper on the topic " Solutions to improve the sea freight forwarding process of imported goods by container in TNG Logistics Service. .. 3.1 Solutions to improve the sea freight forwarding process of imported goods by container 56 3.1.1 Solutions in checking and applying HS codes of goods 56 3.1.2 Solutions in. .. bills of lading based on the issuer of the bill of lading from the standpoint of forwarding 16 House Bill of Lading (HB/L) The bill of lading issued to the genuine consignor by the forwarding business