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lOMoAR cPSD| 58707906
TRƯ Ờ NG Đ Ạ I H Ọ C SƯ PH Ạ M K Ỹ THU Ậ T TP. HCM KHOA KINH T Ế     
BÀI THI CU Ố I K Ỳ
MÔN H Ọ C: K Ỹ THU Ậ T NGHI Ệ P V Ụ NGO Ạ I THƯƠNG
GVHD : TS . Lê Trường Diễm Trang
Mã l ớ p h ọ c : FTRO332608_02 SVTH MSSV 1. Phạm Thị Mỹ Duyên 22136007 2. Nguyễn Thị Thanh Trúc 22136086 3. Huỳnh Thị Ngọc Yến 22136096
Thành phố Hồ Chí Minh, ngày 19 tháng 12 năm 2024 lOMoAR cPSD| 58707906
NHẬN XÉT CỦA GIẢNG VIÊN
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...................................................................................................................................... Ký tên lOMoAR cPSD| 58707906
Bài 1: Lập Sales Contract SALES CONTRACT Contract no: NHF/VN140924 Date: 14th September 2024
THE SELLER: Arboreal SA, Ruta 26 Km 224, Tacuarembó, Uruguay
Tel: +86-256-374157 Fax: +86-378-786 89 Email: ArborealSA@gmail.com
Website: https://arboreal.com/
Represented by Mr Mark W. Crandall- Director
THE BUYER: Nhan Hoang Furniture Corporation Limited, Lot C1 - C6, D4 Street, Dong
Nam Industrial Park, Cu Chi Dist, HCM City, Vietnam
Tel: +84-8-8983424 Fax: 84-8-8983425
Account no: 067431423657 at EXIMBANK HOI SO VIETNAM, FLOOR 8, VINCOM,
SUITE L8-01-11+16, 72, LE THANH TON STREET, HO CHI MINH CITY, Viet Nam
Email: support@nhfurniture.com.vn
Website: https://nhfurniture.com.vn
Represented by Mr Hoang Trong Nhan - Director
The Seller agrees to sell and the Buyer agrees to buy hereinafter commodities under the follow terms and conditions:
1. COMMODITY: Taeda Pine Lumber
2. ORIGIN: Uruguay 3. QUALITY: Moisture: 12% max Drying methods: Kiln drying
Surface finishing: R/S (Rough sawn)
Grade: Suitable for furniture production lOMoAR cPSD| 58707906
Forest certification: FSC (Forest Stewardship)
4. SPECIFICATIONS: Depth: 50mm +/- 2mm Width: 300mm +/- 5mm Length: 1200mm +/- 10mm 5. QUANTITY:
- 675.00M3 (Six hundred and seventy five cubic meters)
- Tolerance: +/- 10% at buyer’s option 6. PRICE: -
Unit price: USD325.00/M3 (United States Dollars three hundred and twenty
five per) CIF Cat Lai Port, Hochiminh City, Vietnam, Incoterms 2020. -
Total Amount: USD219,375.00 CIF Cat Lai Port, Hochiminh City, Vietnam,
Incoterms 2020 (United States Dollars two hundred and nineteen thousand three
hundred and seventy five only). 7. SHIPMENT: •
Shipment date: 25th October 2024 • Transhipment: allowed • Partial shipment: allowed •
Terms of delivery: CIF term by incoterm 2020 •
Port of loading: Montevideo Port, Uruguay •
Port of discharge: Cat Lai Port, Hochiminh City, Vietnam
8. PACKING AND MARKING:
Packing: Goods shall be packed on pallets with a maximum volume of 1.8 cubic
meters (m³) per wooden pallet. An additional 5% of pallets shall be provided as reserve,
free of charge, to cover potential damage or loss during transport. Pallets shall be
securely wrapped and comply with ISPM 15 standards for international shipment. (1 wooden pallet = 25 kg)
Marking: CONTRACT No: NHF/VN120922 lOMoAR cPSD| 58707906
Nhan Hoang Furniture Corporation Limited, HCM CITY; VIETNAM CASE No.
9. INSPECTION: Inspection certificate issued by a recognized third-party agency prior to
shipment. Buyer reserves the right to re-inspect the goods upon arrival. 10. FUMIGATION
All wooden pallets and goods must be fumigated before shipment. And the Seller shall
provide a Fumigation Certificate issued by an authorized agency.
11. DOCUMENT REQUIRED:
The following documents must be presented in English:
- Signed Commercial invoice in triplicate.
- Full set 3/3 originals of signed clean shipped on board ocean bills of lading made out
to order of Vietnam Eximbank, Cong Hoa Branch, showing L/C number, marked
freight prepaid and notify the applicant (with name and full address stated)
- Certificate of origin in triplicate issued by Uruguayan Chamber of Commerce.
- Detailed packing list in 03 originals (including manufacturing date and expiration date of goods).
- Insurance covered by beneficiary, full set of originals of insurance policy/certificate
covering all risks for 110 percent of invoice value blank endorsed indicating claim
payable by a settlement agent (with name and full address stated in Hochiminh city,
Vietnam) and number of original folds to be issued. 12. PAYMENT:
Payment by Irrevocable L/C at sight with 100% of invoice value.
Beneficiary: Arboreal SA, Ruta 26 Km 224, Tacuarembó, Uruguay
Beneficiary bank : INDUSTRIAL BANK OF KOREA
Bank address: INDUSTRIAL BANK OF KOREA, IBK FINANCE TOWER, FLOOR
16, 82, EULJI-RO, JUNG-GU, SEOUL, South Korea Account number: 8893611750 SWIFT CODE: IBKOKRSEXXX 13. GENERAL TERM: lOMoAR cPSD| 58707906
13.1 All goods and documents must strictly comply with the Letter of Credit (LC) terms.
13.2 All required documents must be presented within 21 days from the shipment date.
13.3 Any discrepancy in the presented documents will result in a deduction of USD 66 per set.
13.4 Supplementary presentations of documents will incur an additional fee of USD 11.
13.5 Seller guarantees compliance with all relevant international export regulations and standards.
13.6 All banking charges outside Vietnam are borne by the seller.
13.7 The Seller undertakes no obligation to make any payment under, or otherwise to
implement, this Letter of Credit if the underlying transactions have any
involvement with countries, territories, entities, or vessels under the sanctions lists
of Vietnam, United Nations, United States of America, European Union, United
Kingdom, or other competent governments and organizations, as binding
according to international practice
14. INSURANCE:
The Seller shall provide insurance covering all risks at 110% of the invoice value. The
insurance certificate must be blank endorsed, indicating claims payable by a settlement
agent in Ho Chi Minh City, Vietnam. 15. FORCE MAJEURE:
The Seller/Buyer are not responsible for any delay in or failure of shipment and/or
delivery due to and in case of force majeure, such as strikes, fire floods, war, riots,
embargoes, earthquakes, loss of harvest including limited to Acts of God, restriction or
any conditions beyond but not the seller's/buyer's control. Force Majeure
circumstances must be notified by each party to the other within 7 days by writing with
a certificate of force majeure issued by Government authority. Beyond this time, Force
Majeure circumstances shall not be taken into consideration.
16. ARBITRATION:
Any disputes arising out of or in connection with this Contract shall be settled amicably
through negotiation. Failing which, the dispute shall be referred to arbitration under lOMoAR cPSD| 58707906
the rules of the International Chamber of Commerce (ICC) in Singapore. The decision
of the arbitrators shall be final and binding. 17. PENALTY:
Delay in shipment: 0.5% of the invoice value per week, up to a maximum of 5% of the total value.
Non-conformance to specifications: Goods may be rejected or accepted with a negotiated discount. 18. COMMON TERM:
This contract is governed by the laws of the jurisdiction mutually agreed by both parties
and aligned with UCP 600 latest version standards.
The contract is effective upon signing by both parties.
For and on behalf of the Seller
For and on behalf of the Buyer Arboreal SA
Nhan Hoang Furniture Corporation Limited
Mark W. Crandall Hoàng Trọng Nhân
Bài 2: Các chứng từ thanh toán sau khi giao hàng lOMoAR cPSD| 58707906 2.1. Bill of exchange
BILL OF EXCHANGE
No: YOZ12345 Tacuarembo, Uruguay, 01st November 2024 For: USD219,375.00
At ……XXX……. sight of this FIRST of Exchange (SECOND of the same tenor and date
being unpaid) pay to the order of INDUSTRIAL BANK OF KOREA the sum of United States
Dollars Two Hundred And Nineteen Thousand Three Hundred And Seventy Five Cents Only.
Value received as per our Invoice(s) No: 8915YYZO dated 16th September 2024
Drawn under: EXIMBANK HOI SO VIETNAM irrevocable L/C No 1404ILSEIB230079 dated 18th September 2024 To: EXIMBANK HOI SO VIETNAM
Arboreal SA, Ruta 26 Km 224, Tacuarembo, Uruguay Mark W. Crandall
BILL OF EXCHANGE
No: YOZ12345 Tacuarembo, Uruguay, 01st November 2024 For: USD219,375.00
At …..XXX…. sight of this SECOND of Exchange (FIRST of the same tenor and date being
unpaid) pay to the order of INDUSTRIAL BANK OF KOREA the sum of United States
Dollars Two Hundred And Nineteen Thousand Three Hundred And Seventy Five Cents Only.
Value received as per our Invoice(s) No: 8915YYZO dated 16th September 2024
Drawn under: EXIMBANK HOI SO VIETNAM irrevocable L/C No 1404ILSEIB230079 dated 18th September 2024 To: EXIMBANK HOI SO VIETNAM
Arboreal SA, Ruta 26 Km 224, Tacuarembo, Uruguay Mark W. Crandall
2.2. Commercial invoice lOMoAR cPSD| 58707906
Arboreal SA, Ruta 26 Km 224, Tacuarembo, Uruguay
Tel: +86 256 3741 57 Fax: +86 378 786 89 COMMERCIAL INVOICE
Applicant: Nhan Hoang Furniture Corporation Limited, Lot C1 - No: 8915YYZO
C6, D4 Street, Dong Nam Industrial Park, Cu Chi Dist, HCM
Dated: 16th September 2024 City, Vietnam Contract No: NHF/VN140924
Dated: 14th September 2024
As per B/L No: AVX12345
Beneficiary: Arboreal SA, Ruta 26 Km 224, Tacuarembo, Remarks: Uruguay
L/C No: 1404ILSEIB230079
Port of Loading: Montevideo Port, Port of Destination: Uruguay Cat Lai Port, Hochiminh City, Vietnam Vessel & Voy No.: Shipment date: Madrid Maersk 25th October 2024 Description of Goods Quantity (M3)
Unit Price Amount (USD) (USD/M3) COMMODITY: Taeda Pine Lumber 675.00 USD325.00 USD219,375.00 QUANTITY: 675.00M3 COUNTRY OF ORIGIN: Uruguay
PACKING: Goods shall be packed on
pallets with a maximum volume of 1.8
cubic meters (m³) per wooden pallet. An
additional 5% of pallets shall be provided lOMoAR cPSD| 58707906
as reserve, free of charge, to cover
potential damage or loss during transport.
Pallets shall be securely wrapped and
comply with ISPM 15 standards for
international shipment. (1 wooden pallet = 25 kg) PRICE TERM: CIF Cat Lai Port,
Hochiminh City, Vietnam, Incoterms 2020 NET WEIGHT: 337.5 MT
GROSS WEIGHT: 346.875 MT Total of value: USD219,375.00
SAY: United States Dollars Two Hundred And Nineteen
Thousand Three Hundred And Seventy Five Cents Only.
Tacuarembo, Uruguay, 16 September 2024 Mark W. Crandall lOMoAR cPSD| 58707906
2.3 Certificate of origin
1. Goods consigned from (Exporter’s business name, address, Reference No. country) 9357BLTT905647
Arboreal SA, Ruta 26 Km 224, Tacuarembó, Uruguay CERTIFICATE OF ORIGIN
(Combined declaration and certificate) FORM B Issued in Uruguay
2. Goods consigned to (Consignee’s name, address, country)
4. Competent authority (name, address, country)
Nhan Hoang Furniture Corporation Limited, Lot C1 - C6, D4
Cámara Nacional de Comercio y Servicios del
Street, Dong Nam Industrial Park, Cu Chi Dist, HCM City, Uruguay – CNCS Vietnam
Rincón 454, Montevideo, Uruguay
3. Means of transport and route (as far as known) 5. For official use
BY SEA: Montevideo Port, Uruguay
TO: Cat Lai Port, Hochiminh City, Vietnam B/L NO.: AVX12345
6. Marks, numbers and kind of packages; description of goods
7. Gross weight or 8. Number and COMMODITY: Taeda Pine Lumber other quantity date of invoices QUANTITY: 675.00M3 COUNTRY OF ORIGIN: Uruguay NET WEIGHT: No: 8915YYZO
PACKING: Goods shall be packed on pallets with a maximum vol ume of 337.5 MT
1.8 cubic meters (m³) per wooden pallet. An additional 5% of palle ts shall GROSS WEIGHT: Dated:
be provided as reserve, free of charge, to cover potential damage or loss 346.875 MT 16th September 2024
during transport. Pallets shall be securely wrapped and comply wit h ISPM
15 standards for international shipment. (1 wooden pallet = 25 kg)
PRICE TERM: CIF Cat Lai Port, Hochiminh City, Vietnam, 2020 Incoterms
DOCUMENTARY CREDIT NUMBER: 1404ILSEIB230079 lOMoAR cPSD| 58707906 9. Certification
10. Declaration by the exporter
It is hereby certified, on the basis of control carried out, that the The undersigned hereby declares that the above
declaration by the exporter is correct.
details and statements are correct; that all the goods
were produced in Uruguay and that they comply with
the origin requirements specified for goods exported to Vietnam
( importing country ) th th
MONTEVIDEO CITY, OCT 28 , 2024
MONTEVIDEO CITY, OCT 28 , 2024
(Place and date, signature and stamp of certifying authority)
(Place and date, signature of authorised signatory) 2.4. Packing list PACKING LIST No: PL-2024-012
Date: 22th October 2024 Page 1/1
Shipper name: Arboreal SA, Ruta 26 Km 224,
CONTRACT NO: NHF/VN140924 DATE: 14th September 2024 Tacuarembó, Uruguay
INVOICE NO: 8915YYZO DATE: 16th September 2024 Tel: +86-256-3741 57
L/C NO: 1404ILSEIB230079 DATE: 18th September 2024 Fax: +86-378-786 89 B/L NO: AVX12345 Email: ArborealSA@gmail.com
Website: https://arboreal.com/
Represented by Mr Mark W. Crandall- Director
Applicant: Nhan Hoang Furniture Corporation Carrier
Limited, Lot C1 - C6, D4 Street, Dong Nam
A.P. Moller - Maersk Group
Industrial Park, Cu Chi Dist, HCM City, Vietnam Tel: +84-8-8983424 Term of payment Fax: 84-8-8983425
Irrevocable Letter of Credit at sight lOMoAR cPSD| 58707906
Email: support@nhfurniture.com.vn L/C issuing bank
Website: https://nhfurniture.com.vn
EXIMBANK HOI SO VIETNAM, FLOOR 8, VINCOM, SUITE
L8-01-11+16, 72, LE THANH TON STREET, HO CHI MINH
Represented by Mr Hoang Trong Nhan - Director CITY, Viet Nam Advising bank
INDUSTRIAL BANK OF KOREA, IBK FINANCE TOWER,
FLOOR 16, 82, EULJI-RO, JUNG-GU, SEOUL, South Korea Method of dispatch Type of shipment Sea FCL Vessel Voyage no Madrid Maersk V0024 Port of loading Date of departure
Montevideo Port, Uruguay 25th October 2024 Port of discharge Final destination
Cat Lai Port, Hochiminh City, Vietnam
Cat Lai Port, Hochiminh City, Vietnam
DESCRIPTION OF QTY OF PACKAGES NET GROSS MEASUREMENT PALLET SIZE GOODS PCS WEIGHT WEIGHT Taeda Pine Lumber 37,500 375
337.5 MT 346.875 MT 728.81 M3 1300x1300x1150 1200 x 300 x 50 PCS PALLET TOTAL 37,500 375
337.5 MT 346.875 MT 728.81 M3 PCS PALLET
Package dimension: 1300X1300X1150 X375
Shipping mark: CONTRACT No: NHF/VN120922
Nhan Hoang Furniture Corporation Limited, HCM CITY; VIETNAM CASE No. TOTAL: 375 WOODEN PALLET CBM: 728.81 lOMoAR cPSD| 58707906 N.W: 337.5 MT G.W: 346.875 MT
ARBOREAL SA, RUTA 26 KM 224, TACUAREMBÓ, URUGUAY Mark W. Crandall
Câu 3: Tính giá chào bán theo từng điều kiện •
Chi phí kiểm định chất lượng: 12.150.000 / (25.000 x 675) = 0,72 USD/tấn •
Chi phí kiểm dịch: 3.375.000 / (25.000 x 675) = 0,2 USD USD/tấn •
Chi phí khử trùng: 4.050.000 / (25.000 x 675) = 0,24 USD/tấn •
Phí bốc hàng lên phương tiện vận tải đầu tiên: (3.500.000 x 27)/ (25.000 x 675) = 5,6 USD/ tấn •
Chi phí làm thủ tục hải quan xuất khẩu: 4.218.750 / (25.000 x 675) = 0,25 USD/tấn •
Chi phí vận chuyển từ kho ở An Giang đến cảng Sài Gòn: (3.100.000 x 27) / (25.000 x 675) = 4,96 USD/tấn •
Cước đường biển từ TP.HCM đến Australia: (920 x 27) / 675 = 36,8 USD/tấn •
Phí THC cảng bốc: (125 x 27) / 675 = 5 USD/tấn •
Phí THC cảng dỡ: (150 x 27)/ 675 = 6 USD/tấn •
Chi phí nhập khẩu: 14 USD/tấn •
Chi phí vận chuyển từ Ballina Port đến kho người mua: (145 x 27) / 675 = 5,8 USD/tấn •
Chi phí dỡ hàng tại kho người mua: (15 x 27 / 675)= 0,6 USD/tấn •
Bảo hiểm: 3.375/675 = 5 USD/tấn lOMoAR cPSD| 58707906 lOMoAR cPSD| 58707906 STT Các loại chi phí Thành tiền
Chi phí người bán chịu USD/tấn FCA CPT CIP DAP DPU DDP (Saigon Port, (Ballina, (Ballina, (Buyer’s (Buyer’s (Buyer’s
Hochiminh City) Australia) Australia) warehouse) warehouse) warehouse) 1
Chi phí kiểm định chất lượng 0,72 x x x x x x 2 Chi phí kiểm dịch 0,2 x x x x x x 3 Chi phí khử trùng 0,24 x x x x x x 4
Phí bốc hàng lên phương tiện vận tải đầu tiên 5,6 x x x x x x 5
Chi phí làm thủ tục hải quan xuất khẩu 0,25 x x x x x x 6
Chi phí vận chuyển từ kho ở An Giang đến cảng Sài Gòn 4,96 x x x x x x 7
Cước đường biển từ TP.HCM đến Australia 36,8 x x x x x 8 Phí THC cảng bốc 5 x x x x x 9 Phí THC cảng dỡ 6 x x x 10 Chi phí nhập khẩu 14 x
11 Chi phí vận chuyển từ Ballina Port đến kho người mua 5,8 x x x
12 Chi phí dỡ hàng tại kho người mua 0,6 x 13 Bảo hiểm 5 x Tổng chi phí 11,97 53,77 58,77 65,57 66,17 79,67
Downloaded by Linh Giang (linhgiang20260082@gmail.com) lOMoAR cPSD| 58707906 Giá chào bán: •
Theo FCA (Saigon Port, Hochiminh City): 425 + 11,97 + (11,97 + 425 ) * 22%= 533,10 USD/tấn •
Theo CPT (Ballina, Australia): 425 + 53,77 + ( 425 + 53,77) * 22%= 584,10 USD/tấn •
Theo CIP (Ballina, Australia ): 425 + 58,77 + (425+58,77) * 22% = 590,20 USD/tấn •
Theo DAP (Buyer’s warehouse): 425 + 65,57 + (425+65,57) * 22% = 598,50 USD/tấn •
Theo DPU (Buyer’s warehouse): 425 + 66,17 + (425+66,17) * 22% = 599,23 USD/tấn •
Theo DDP (Buyer’s warehouse): 425 + 79,57 + (425 + 79,57) * 22% = 615,58 USD/tấn
Downloaded by Linh Giang (linhgiang20260082@gmail.com)