BAO CAO TOT NGHIEP về quy trình thủ tục hải quan điện tử

TON DUC THANG UNIVERSITY
FACULTY OF BUSINESS ADMINISTRATION
DEPARTMENT OF INTERNATIONAL BUSINESS

PROFESSIONAL INTERNSHIP REPORT
CARRYING OUT THE CUSTOMS PROCEDURES FOR FCL
CARGO IMPORTING FROM CHINA AT DNV LOGISTICS
CO., LTD
SUPERVISOR: MBA. TO DIEP
PROFESSIONAL INSTRUCTOR: PHAM THE VU
STUDENT’S NAME: DO LE TU UYEN
STUDENT ID: 71406327
CLASS ID: 14070610

HO CHI MINH CITY 04/2018

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FEEDBACK OF INTERNSHIP COMPANY
Student’s name:__________________Student ID:_________
Class:_______________Academic Year: ________________
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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Ho Chi Minh City, Date………………
Supervisor
(Full name ands signature)

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FEEDBACK OF SUPERVISOR
Student’s name:_________________Student ID:_________
Class:______________ Academic Year: ________________
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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Ho Chi Minh City, Date…………………………………
Counterargument Lecturer
(Full name and signature)

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EVALUATION OF COUNTERARGUMENT
SUPERVISOR
Student’s name:_________________ Student ID:_________
Class:_______________Academic Year: ________________
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

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--------------------------------------------------------------------------------------Ho Chi Minh City, Date…………………………………
Management Executive Officer
(Full name, Signed and Sealed)

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TABLE OF CONTENT

LIST OF TABLES AND DIAGRAMS...................................................................6
LIST OF PICTURES..............................................................................................7
INTRODUCTION...................................................................................................8
CHAPTER 1: OVERVIEW OF DNV LOGISTICS COMPANY LIMITED....10
1.1

General information of DNV Logistics company limited:.....................10

1.2

History and development:.......................................................................10

1.3

DNV Logistics Organizational structure:...............................................10

1.4

Personel situation of DNV Logistics Co., Ltd:.......................................12

1.5 Business operation performance of DNV Logistics Co., Ltd from 2016
to 2017:................................................................................................................15
CHAPTER 2: ANALYZING CUSTOMS PROCEDURES WITH FCL CARGO
IMPORTING FROM CHINA AT DNV LOGISTICS CO., LTD.......................17

2.1 Analyzing Customs procedures with FCL cargo importing from China: 17
2.1.1 Describing the import customs dossier:...............................................17
2.1.2 Analyzing Customs procedures for FCL cargo importing from China:
.......................................................................................................................... 18
2.2 Advantages and disadvantages of DNV Logistics Co., Ltd:......................26
2.2.1 Advantages:............................................................................................26
2.2.2 Disadvantages:.......................................................................................27
CHAPTER 3: RECOMMENDATION AND SOLUTION TO IMPROVE
CUSTOMS PROCEDURES.................................................................................29
3.1 Review and comment:..................................................................................29
3.2 Proposal and recommendation:..................................................................29
3.2.1 Recommendation to company:..............................................................29
3.2.2 Recommendation to customs:...............................................................30
CONCLUSION......................................................................................................32
REFERENCES......................................................................................................33

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LIST OF TABLES AND DIAGRAMS
Chart 1.1: Organization chart of DNV Logistics Co., Ltd
Table 1.2: Quantity of employees in departments in DNV Logistic Co., Ltd
Table 1.3: Working Age structure in DNV Logistic Co., Ltd
Table 1.4: Qualification of employee in departments in DNV Logistic Co., Ltd
Table 1.5: Sales Revenues, Costs, Profit of DNV Logistics Co., Ltd through 2015,
2016, 2017

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LIST OF PICTURES
Picture 2.1: Import general Customs procedure

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INTRODUCTION
1. Reason for choosing the topic:
The current internationalization trend has strongly promoted
international business. Export and import are two important activities of
international trade, if international trade is the exchange of goods and services
for the purpose of profit between traders having their head office in different
countries and say that Exports are an indispensable form of International
Trading companies when penetrating the international market, Imports also
play an equally important role because of the country's exports will be the
import of the other country and vice versa, it is an integral part of the foreign
trade.
There are many different interpretations of imports, but on the one
hand, on the one hand, the import is understood as the purchase of goods and
services from abroad for domestic or remanufacturing to get profit.
With Vietnam, a new country moving to a market economy for nearly
twenty years suffered more from the devastation of war. Import activities play
a very important role in the process of restoring the economy and progressing
to the process of industrialization and modernization of the country. Imports
also play an important role in boosting exports, contributing to improving the
value and quality of exports through the exchange of goods, helping Vietnam to
quickly integrate into the economy in ASEAN area and in the world, taking part

in many economic organizations to join the World Trade Organization.
As the external economic development, the role of customs procedures
becomes more important. It is not limited to the management of import and
export goods but is also one of the tools of the goverment to protect the
national sovereignty, national security; to protect and promote domestic
productions; protect the interests of consumers and generate state budget
revenues. In Vietnam, with the economic development in recent years, the role
of customs procedures has been increasingly focused and assumed a very
important role in the economic management system of the country.

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Help to clarify e-customs declaration procedures, make it easier for
businesses and recruit students with relevant majors to use later. Therefore, I
chose the topic "Carrying out Customs procedures for FCL cargo importing
from China at DNV Logistic Co., Ltd" for my graduation report. By what has
been learned at Ton Duc Thang University and the practical experience at DNV
Logistics, I have drawn the lessons learned to write this report and based on
what has been learned to evaluate and offer solutions to help process more
complete.
2. Research Object:
- Customs declaration procedure for FCL imported from China at DNV
Logistic.
3. Research Scope:
- DNV Logistics Co., Ltd
- Ports in Ho Chi Minh city
4. Research Objectives:
- Understanding the import customs procedures for FCL from China.
- Find out, analyze and evaluate the process at DNV Logistics.

- Find the difficulties in implementing e-customs declaration process
and proposing solutions to complete process.
5. Research Method:
- Use analytical and synthesis.
6. Research Frame:
The report is divided into 3 chapters with the following contents:
Chapter 1: Overview of DNV Logistics Limited Company
Chapter 2: Analyzing Customs procedures for FCL cargo importing
from China at DNV Logistic Co., Ltd
Chapter 3: Recommendations and solutions to improve the Customs
procedures

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CHAPTER 1: OVERVIEW OF DNV LOGISTICS COMPANY LIMITED
1.1General information of DNV Logistics company limited:
- Name of company: DNV Logistics company limited.
- Address: 280/29/8B Bui Huu Nghia Street, Ward 2, Binh Thanh
District, Ho Chi Minh City, Viet Nam.
- Website: www.dnv-logistics.com
- Phone number: 0935 544 044 / 01234524644
1.2History and development:
- With mission to bring customers the best service and most reasonable
price, DNV Logistic was established 17/02/2015. As a logistics company
with a young age and is gradually asserting itself in the field of multimodal
transport by the combination of shipping, road transport, rail transport,
cargo carriage, coordination with the loading, unloading, storage, packing,
customs procedures to coordinate the appropriate means to shorten
transportation time, maximum savings meet the requirements of domestic

and international shippers.
- Up to now, with 3 years experiences in the industry, the company has
been serving effectively for many customers in the way from manufacturing
to consumption in domestic, from Vietnam to abroad. Outbound shipments
from all over the world to Vietnam through our logistics center.
- The main field of the company is air, sea and multimodal
transportation. Besides, the company also undertakes the delivery of
construction works, exhibition goods, retail goods; Ship agency &
brokerage; Trading in warehouses, bonded warehouses; Customs clearance
services; Convey; Courier services.
1.3DNV Logistics Organizational structure:
- The structure is simple but works well. Reducing departments and
increasing the number of staffing tasks for each department, helps to
reduce the number of employees in the company, staffing costs and
improve departmental productivity and manageability.

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General Director

Import &
Export
Department

Sales
Department

Customer
Service and

Documents
Department

AccountingDep
artment

Chart 1.1: Organization chart of DNV Logistics Co., Ltd
(Resource: Customer Service and Documents Department, 2018)
- General Director: Manage your company effectively and profitably;
Responsible for building a company that is constantly developing, prestigious,
highly competitive in the market, creating a good working relationship and a high
promotion; Have the right to appoint, transfer, recruit, dismiss staff (in accordance
with the law) from all levels; Monitor, keep and secure all employee contracts, all
documents, payroll, social insurance, health insurance for employees.
- Import & Export Department: Advise for General Director on import and
export business according to the assigned plan; Complete the procedures and
documents of export and import of goods such as sales contract, transport
documents, import export documents, payment procedures, delivery procedures.
- Accounting Department: To examine and supervise all economic operations
arising on the accuracy and rationality of vouchers; Prepare financial reports for
business divisions, tax reports to the tax department periodically; Track the sources
of capital, debts ... timely reflect the operations arising in the book, accounting the
business results and analyze the business activities of the company; Check
documents and operations daily, monthly tax finalization report.
- Customer Service and Documents Department: Provides integrated tools and
metrics, automatically displays on a pre-scheduled basis and assigns Customer
Service staff, care plans, etc., to support to take care of customers the best as

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possible; Gather all customer information into a system, keeping all information and
transaction history with customers; Handle and store important documents and
books of the company.
1.4Personel situation of DNV Logistics Co., Ltd:
- Being a young company with limited capital, but having a staff of well
educated, dynamic and experienced import-export. Although there have been
no significant changes in personnel over the past three years, the number of
employees increased from four employees to twenty five employees, indicating
that the size of the company has been increasing and operating effectively. Most
of the former employees are attached to the company and go along with the
company's ups and downs.
(Unit: Person)
Gender
Department

Number of employee
Male

Female

Manager Director

1

1

-

Import Export

Department

7

5

2

Sales Department

5

3

2

Customer Service and
Documents
4
2
2
Department
Accounting
4
1
3
Department
Table 1.2: Quantity of employees in departments in DNV Logistic Co., Ltd
(Resource: Accounting Department, 2018)
- Total number of employee in DNV Logistic is twenty five person.

Percentage of male is 64%, because as most of the import export work needs to
move a lot, customer communication is heavy and sometimes heavy workload,
one person must work the work of two, even three persons. So, DNV Logistic
recruits mainly male employee to ensure the working productivity.
- The majority of employee are between the ages of 22 and 28, graduated
from the college of Foreign Economics, Economics University, Foreign Trade

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University, experienced from one year or more in import and export. They
are young, enthusiastic, flexible to do more tasks and they are easy to
approach new technology. And the most of over 30 years old employees are
manager of department, they have experiences, high qualification so that
they can manage the staffs. All employee in company implement
experiences and healthy together in order to get high achievement in work.

Percentage of working age
20.00%

Over 30 years old
22-30 years old

80.00%

Table 1.3: Working Age structure in DNV Logistic Co., Ltd
(Resource: Accounting Department, 2018)
- The Import and Export Department accounts for a large number of
employees, totaling seven employees. The manager in charge of ImportExport operations, receive tasks from the General Director and assign staff
below, report results to General Director. Three employees in the field of

export, will take care of the source of goods, customs procedures, customs
declaration export, delivery goods,... Another three employees in the field of
import take responsibility for goods inspection, storage goods, customs
declaration, seeking partners,…
- The Sales Department consists of five employees. The manager is
responsible for receiving the work from the General Director, supervising
the operation of the department, having market strategy, ... Four sales staff
looking for new markets, customers and potential partners in the domestic
and foreign. Looking for shipping lines suppliers for the best price, the
company needs customers to service the sea freight, railway, airway,

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proficient in creating contracts, persuading the customers,… The dynamic
employees have more than two years experiences in Import-Export, sales,...
- Customer Service & Documents Department has four employees. Head
of department responsible for customer’s data management, sales contracts
have been made, assign work to employees, monitor the progress of
employees. Two Customer Service employees usually receive customer’s
data from the Sales Department for storing, managing the list, and there is
monitoring and checking so as to have contact and reward activities with
close friends. Other one staff helps the Import Export Department create,
store documents for the whole company. Besides processing and storing
important documents, the working records the operation of the company.
- Accounting Department has four employees, including one manager,
three accountants, including a salary and bonus manager, insurance policy,
internal revenue and expenditure. The other two employees combine with
the Import Export Department to collect payment for each set of
documents, supervise the payment of customers and partners, taxes,

shipping line rental, ...

Qualification of employee in departments
Bachelor's Degree

Associate Degree

Diploma

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9

4

Number of employee

Table 1.4: Qualification of employee in departments in DNV Logistic Co., Ltd
(Resource: Accounting Department, 2018)
- Most of employee graduated with Bachelor’s Degree in University and
Collegue in Ho Chi Minh city. They are mainly Bachelor of Economic, Bachelor
of Business Administration in Economic University and College Of Foreign

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Economic Relation. They have knowledge, experiences in Economy, ImportExport. When they are recruited, they are almost trained about related works,
rules of company, working time,…
- Good employee treatment and keeping the relationship between the
manager and the staff is good, so there are not many employees give up work
suddenly, moreover, the working environment is flexible, comfortable, not

constrained. This makes employees look at the company as a home, solidarity
and hard working.
1.5Business operation performance of DNV Logistics Co., Ltd from 2016 to
2017:
(Unit: million VND)

2015
Sales Revenues
Costs
Profit

2016
600
450
150

2017
1500
800
700

3200
1700
1500

Table 1.5: Sales Revenues, Costs, Profit of DNV Logistics Co., Ltd through
2015, 2016, 2017
(Resource: Accounting Department, 2017)

- DNV Logistics Co., Ltd is a company established in 2015 and had

experienced in export and import goods in Asia market.
- According to the data from the above table, DNV Logistic is operating
quite effectively. In 2015, the company has just established, so the revenues is not
high. Because DNV Logistic didn’t have too much sales contracts and just seeked
the new customers. In the last three months of 2015, DNV Logistic luckily had
some big sales contracts. The sales revenues of 2015 is 600 million VND and
company must pay for costs of operating company, salary, hire office,… about 450
million VND. And the profit is 150 million VND. In 2016, company begins to have
more customers in China, Malaysia and partner with some Logistic company in Ho
Chi Minh. The sales revenues is 1500 million VND, increase 900 million VND. So
that the profit also increases 550 million VND, the costs must pay more for salary
and facilities in office. In 2017, as a result of the efficiently operation of the
company, the revenues is stable and growing. The Revenues increases double
compared to 2016, about 1700 million VND. Having good partner companies, DNV
Logistic develops its market to Asia market and earns more profit. The profit
continuously increases from 700 million VND to 1500 million VND.

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- Thus, the business of DNV Logistics Limited Company is on the growth
momentum, profit is constantly increasing and growing steadily. DNV Logistic used
efficiently human resource and limited capital to get that achievements.

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CHAPTER 2: ANALYZING CUSTOMS PROCEDURES WITH FCL CARGO
IMPORTING FROM CHINA AT DNV LOGISTICS CO., LTD
2.1 Analyzing Customs procedures with FCL cargo importing from China:

2.1.1 Describing the import customs dossier:
Usually a set of import customs documents includes:
- Customs Declaration (02 originals): E-Customs is a form that is
required by most countries when citizens, visitors, or goods are entering that
nation's borders. The purpose of the declaration form is to declare what goods
are being brought into the nation, as some countries may have import quotas
(limits), customs or excise taxes, or bans from entry on some goods. The form
is also used to calculate any applicable tariffs or duties.
- Commercial Invoice (01 original): issued by the exporter to collect
money for the purchased goods as agreed upon in the contract. The main
function of the invoice is the payment document, so it should clearly show the
contents such as unit price, total amount, method of payment, beneficiary bank
information ...
- Packing List (01 original): itemized list of articles usually included in
each shipping package, giving the quantity, description, and weight of the
contents. Prepared by the shipper and sent to the consignee for accurate
tallying of the delivered goods. Also called bill of parcels, packing slip, or
unpacking note.
- Sales Contract (01 duplicate): a written agreement between the buyer
and the seller regarding the relevant information: buyer & seller information,
merchandise information, delivery terms, payment,...
- Bill of Lading (01 copy): issued by a carrier, or its agent, to the shipper
as a contract of carriage of goods. It is also a receipt for cargo accepted for
transportation, and must be presented for taking delivery at the destination.
- Insurance Certificate (01 original): Include insurance policy, and
insurance certificate. Depending on the delivery facility conditions (CIF or

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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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