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CHAPTER 2: ANALYZING CUSTOMS PROCEDURES WITH FCL CARGO IMPORTING FROM CHINA AT DNV LOGISTICS CO., LTD

CHAPTER 2: ANALYZING CUSTOMS PROCEDURES WITH FCL CARGO IMPORTING FROM CHINA AT DNV LOGISTICS CO., LTD

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FOB), the purchase of insurance by the seller or buyer. In fact, many owners do

not buy insurance, to save costs.

- Certificate of Origin (01 original): is a document that shows the origin

of the goods produced in the territory or country. This is important to the

owner, as the C/O gives them special tax incentives, or discounts.

- Phytosanitary Certificate: is a type of certification issued by a

quarantine agency (animal or plant) to certify that the import or export goods

have been quarantined. The purpose of this work is to prevent the spread of

disease among nations and territories.

2.1.2

Customs



Analyzing



procedures for FCL cargo importing from China:

2.1.2.1 General Import Customs procedures diagram:



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Picture 2.1 Import General Customs procedure

(Resource: Import Export Department, 2018)

2.1.2.2 Analyzing the actual Customs procedures for FCL cargo importing

from China of DNV Logistics:

- The contract between DONGGUAN YUYI TRADING CO., LTD and M-K

IMPORT EXPORT CORPORATION was signed on January 8th, 2018.

- Exporter: DONGGUAN YUYI TRADING CO.,LTD

- Importer: M-K IMPORT EXPORT CORPORATION

- Import the shipment: MISHIO AIR CIRCULATION FRYERMISHIO

- After receipt of the documents is provided by the exporter, the

importer will check in case there are have invalid case or juridical problems

lately. When the importer finish examining the completeness and validity of the

set of completed import documents, the importer shall carry out the next steps.

If there is any errors or inadequacies, the importer will contact with the

exporter to edit, supplement for completeness. The importer will compare the

contents of relevant documents in order to qualify for the consignment and

carry out the procedures for receiving the shipment.



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a. Register the electronic customs declarations:

- The company uses the ECUSS (VNACCS) software to declare electronic

customs.

- The employee performs the e-customs declaration, the declaration of

value (if necessary) in accordance with the standard criteria and format and

sends it to the customs office.

b. Declaration of Import Information (IDA):

- The customs declarants declare the import information by IDA before

registering the import declaration form.

- Having declared completely indicators on the IDA screen (133

indicators), the customs declarants sent to the VNACCS system, the system will

automatically issue the number, export the index related to the tax rate, name

corresponding to the input codes, automatically calculation of indicators

related to value, tax ... and feedback to the customs declarants at the

registration screen declaration – IDC.

- When the system is numbered, the declaration of imported information

IDA is stored on the VNACCS system. Import staff or customs officer of DNV

Logistics opens the Thai Son e-customs declaration software - Log in the

system - Select the import and export declaration - Choose the new import

declaration form - Electronic submission.

- Specific to the contract number SMARTWINNER-0801 we enter the

information based on contract SMARTWINNER-0801 as follows:

+ Type: Import for business

+ Type code (based on import type of sales contract): A11

+ Customs office (based on type of enterprise to select the

appropriate customs office): Customs Department of Sai Gon Port

KV1 - Cat Lai

+ Importer: M-K IMPORT EXPORT CORPORATION

+ Tax code: 0314242754



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+ Address: 36/212A Street 12, Truong Tho Ward, Thu Duc

District, Ho Chi Minh city

+ Tel: 0901 841 989



Fax:



+ Exporter: DONGGUAN YUYI TRADING CO., LTD

+ Address: No.4 Building 2 Red Daning Industrial Zone of Humen

town, Dongguan city, Guangdong, China

+ Tel:



Fax:



- Bill of Lading:

+ Bill of Lading No (Enter number on Bill of Lading):

NBJYYT18030054

+ Number of Packages (Enter the amount in Bill of Lading): 903

CT

+ Total weight (Enter weight in Bill of Lading): 9030 KGS

+ Transportation (Enter ocean vessel code and name’s vessel in

Bill of Lading): CSCL SAO PAULOV/0206S

+ Date of Arrival: 18/03/2018

+ Port of Discharge (Port in Importer’s country): Cat Lai Port

+ Storage Location (Enter storage place in Bill of Lading): Sai Gon

New Port Corporation

+ Port of Loading: Ningbo

- Commercial Invoice:

+ Invoice No.: A – HIC20171219L

+ Release date: 09/03/2018

+ Terms of Payment: TT

+ Terms of delivery (Incoterm term signed on Sales Contract): FOB

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+ Currency: USD

+ Tax rate:

+ Delivery Freight: VND 100

+ Insurance Freight:

- Sales Contract:

+ Sales Contract No.: SMARTWINNER-0801

+ Date of Sale Contract: 08/01/2018

+ Expiration Date:

- Packing List:

+ HS code for the company's goods lot (HS code is specified in the

Tariff): 85166090

+ Description of Goods: Air Circulation Fryer (Electronic) Model:

MK-01, Label: Mishio, Voltage: 220V-240V/50Hz, Capacity: 1300W, Volume:

2,6L 100% brand new

+ Original: China

+ Quantity: 1.806 PCE

+ Invoice unit price: 19USD/PCE

+ Weight:

+ Total Amount: USD 34,3144

Import duty on fryer(Tax exchange rate: VND/USD). Under the

Preferential Import-Export Tariff Schedule in 2015, the lot with the HS code is

subject to the corresponding import tax and value added tax in accordance

with Circular 83/2014/TT-BTC, the lot will be subject to VAT 0% or 5%

depending on the type of goods.

+ Tax value (Price multiple with tax rate): VND 783,293,150

+ Tax and other:



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+ Import tax (Tax value multiple with tax of lot): VND 0

+ VAT (Import tax multiple with VAT tax rate): VND 78,329,315

+ Total (Import tax plus with VAT): VND 78,329.315

c. Submitting of Import Declaration Form (IDC):

- Upon receipt the screen for registering the IDC declaration by the

system feedback, the customs declarant checks the declared information, the

information generated by the system automatically calculates. If the

information is correct then send to the system to register the declaration.

- After the inspection, the customs declarers detect any inaccurate or

amended information, they must use the IDB operation to recall the IDA import

information screen to correct the needed information. Set and perform the

tasks as precious instruction until being exactly.

- If the company's documents are valid, the customs office shall issue the

declaration number to the company. If the customs declarer finds that the

customs response is correct, then continue to press on the 3 rd declaration

(official IDC).

- In the declaration of e-customs procedures, there is a scan of

accompanying documents. Only when the customs office requests the scanned,

company just scan and attach it to the declaration and return the declaration

form, please note that the scanning file size does not exceed 2MB. However, in

order to avoid a slow solver system, only send the total size of 500

kb/declaration.

- In this case, the company’s lot of goods is confirmed as valid.

- Then, company receive feedback from customs office about number of

declarations and results.

d. Customs Declaration Channelization:

- After obtaining the declaration number, the company shall continue to

select operation code 4 (take the flow allocation, customs clearance). Then,

wait for the customs office to see the results of the declaration, divided into

three main channels: green, yellow, red.



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- Goods divided into channel 1 (Green channel):

+ Goods not on the list of those banned from import or on the list

of those subject to import must be licensed or subject to inspection, analysis

and classification but submitted by the owner of the goods to the customs

office.

+ Import goods are commercial documents and goods which are

entitled to preferential treatment and exemption according to the provisions of

law and non-taxable goods (including imported goods not subject to tax, goods

subject to tax but exempt from tax according to the provisions of law).

+ On customs inspection: This cargo is exempted from physical

inspection. In cases where it is deemed necessary, leaders of Customs SubDepartments shall decide on probability inspection at the rate of between 1%

and 5% of the whole cargo flow. Carrying out actual inspection of goods by

machine. If detecting that a lot of goods are found to be in violation, the actual

goods shall be inspected by manual measures for the whole lot.

- Goods divided into channel 2 (Yellow channel):

+ Goods on the list of those banned or suspended from import or

subject to inspection, analysis and classification, but have not yet been

submitted to the customs offices for permission;

+ Goods subject to immediate tax payment;

+ Detected goods on customs dossiers;

+ Goods of the owner of this stream must check details of the

dossier, exempt detailed inspection of goods;

+ A declaration showing the words " Customs authorities

implement".

+ On customs inspection: Goods belonging to this channel are

exempted from detailed inspection of goods. In cases where it is deemed

necessary, leaders of Customs Sub-Departments shall decide on the probability

inspection at the rate of between 3% and 5% of the whole cargo volume by

means of scanners. In case of doubting or detecting a violation of a lot of goods,

actual inspection of goods by manual measures shall apply to the whole lot.

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- Goods divided into channel 3 (Red channel):

+ Import goods on the list of specialized management;

+ Goods subject to conditional import;

+ Imported goods are subject to tax with a declared value of more

than VND 10 million;

+ Imported goods are items subject to key inspection according to

the regulations of the specialized State management agencies;

+ Goods have not yet been determined for customs declaration;

+ Goods suspected of customs valuation as prescribed by law;

+ Declaration showing the word "Customs authorities implement

"

+ On customs inspection: This cargo is inspected 100% of goods

by hand. Particularly for goods imported under forms of investment,

processing, production, export or business, the actual inspection of goods shall

comply with the separate regulations of each type of imported goods.

- The information from the import goods declaration (notifying the

result of distribution):

+ Declaration No.: 101908551510

+ Code of distribution: 3 (Red channel)

+ Date of Registration: 19/03/2018

+ The Customs Office receive declaration:

+ Storage Location: Sai Gon New Port Corporation

+ Port of Discharge: Cat Lai Port (HCM)

+ Port of Loading: Ningbo

+ Details of the lot and amount of tax payable: VND 783,293,150



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- The company will produce paper documents and goods for Customs

inspection (for Red Channel).

e. Amendments and supplements in customs clearance:

- The system allows for declaration of amendment and supplementation

in the customs clearance from the time of registration of declarations to

customs clearance. To make additional declarations in customs clearance, the

customs declarer using the IDD service invokes the screen for additional

information to be displayed displaying the entire import declaration

information (IDA) in the case of a modified declaration, for the first time, or

display the latest updated import declaration (IDA01) in the case of declaration

of amendment or supplement from the second time on.

- Upon completion of the IDA01 declaration, the customs declarer sends

to the VNACCS system, the system will issue the revised declaration number

and return the revised declaration information at the IDE screen, when the

declarant Pressing "send" button at this screen will complete the registration of

amendment and supplement declaration.

- The amended declaration form is the last character of the declaration

form, the number of declarations amended or supplemented in the customs

clearance is 9 times corresponding to the last character of the declaration

number from 1 to 9; In case of not making additional declarations in customs

clearance, the final character of the declarations shall be 0.

- When declarers amend and supplement declarations, declarations may

be redistributed or redundant (no distribute to Green channel).

- The indicators on the screen amended, supplemented (IDA01) the

same as the indicators on the display information import (IDA). The difference

is that some indicators (specified in the IDA01 business guide) cannot be

entered at IDA01 because they are not modified or modified.

f. Pay the fee, tax and release the declaration:

- The enterprise will bring the set of documents together with two

copies of the import goods declaration to the Customs Sub-Department of the

port to check the conformity of information on the set of documents with the



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information declared on the e-customs declaration software of the customs

office.

- If there are no errors, the customs office will make a receipt of the fee

(receipt of the surcharge for goods, stamp fee receipt). The customs officer

affixes the stamp to the upper left corner of the back of the imported goods

declaration (attached to the customs declaration) and attaches a receipt of the

goods charge (Green) to the import declaration form (Copy of Customs).

- The customs officer then returns the dossier to the company together

with a receipt of the goods charge (in red) and a stamp receipt. Company shall

have to complete the fee in order to receive back one original of the customs

declaration form (Copy of Company).

2.2 Advantages and disadvantages of DNV Logistics Co., Ltd:

2.2.1 Advantages:

- Because it is an e-customs declaration, the customs declarer does not

have to go to the customs office but can sit at any place where the Internet is

available and can process the customs declaration immediately. No cost, time

and effort to move as manual procedures as before.

- The procedures for carrying out e-customs declaration procedures are

simple, clear and easy to implement because the company only has to declare

electronic e-information and send it to the border-gate customs office to carry

out procedures for registration of customs declarations. E-mail declaration,

electronic forms, easy data storage, easy to use, etc. Therefore, the company

saves time, cost, human resources, take initiative and cut operating costs. This

helps to increase the company's competitiveness.

- Relevant regulations and policies are published on the Customs

website. This helps the company take the initiative in its import and export

activities, including customs clearance. The capacity of the company to manage

its customs declaration data is improved, especially for companies that use

customs agent services to easily track data, control the customs clearance

process.

- E-customs procedures help information between the customs and

business systems are managed synchronously on the computer, facilitate the



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search, search information, extract records later. Besides, customs declaration

software has high security, the company does not worry about control,

confidential information.

- To comply with the law on customs management and prestige with the

customs authorities, the e-customs clearance and customs clearance

procedures are conducted smoothly. In addition, customs standards are in line

with international practice, so domestic companies working with foreign firms

are more likely to meet the conditions in other countries.

2.2.2 Disadvantages:

- The introduction of e-customs as a substitute for manual customs has

created a lot of confusion for the company. Companies must be equipped with

information technology equipment and customs declaration software when

participating in e-customs.

- Employees who carry out procedures for e-customs declaration of the

company must have college or higher level and be trained through the

declaration classes organized by the training institutions of Customs and

Finance. After being granted the certificate, they will be eligible to participate

in the customs declaration. However, most of the import export staffs are

confused and do not know how to declare customs so that the company takes

time to re-train so staff can declare them. In addition, when encountering some

difficult to handle shipments, staff have insufficient experience and knowledge

to make customs procedures difficult.

- Customs declaration or network congestion and slow transmission

speed make the customs declaration is prolonged, time consuming procedures

for receiving goods later. The equipment, network security system security of

the company is limited.

- Continuous updating and revision of tax regulations, customs

regulations, import and export difficulties, must be amended and updated in

the software. In addition, there is limited and not timely changes in the

software, causing errors in e-customs declaration and must make modifications

that make the process of importing goods delayed.

- Risk management system and support programs are not synchronous,

because the network management from the general department to the



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