Cuối kì giao nhận english -Tài liệu tham khảo | Đại học Hoa Sen

Cuối kì giao nhận english -Tài liệu tham khảo | Đại học Hoa Sen và thông tin bổ ích giúp sinh viên tham khảo, ôn luyện và phục vụ nhu cầu học tập của mình cụ thể là có định hướng, ôn tập, nắm vững kiến thức môn học và làm bài tốt trong những bài kiểm tra, bài tiểu luận, bài tập kết thúc học phần, từ đó học tập tốt và có kết quả cao cũng như có thể vận dụng tốt những kiến thức mình đã học.

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Môn: Giao nhận hàng hóa và khai báo hải quan

Trường: Đại học Hoa Sen

Thông tin:

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Tác giả:

Profile Kim Oanh
CERTIFICATE OF FUMIGATION
This document will be issued after the health quarantine and disinfection agency injects plant
protection drugs. Using this fumigation voucher will help protect, clean and eliminate bacteria
and termites in ship compartments when transported by sea from Thailand to Vietnam. The
main chemical used in the fumigation process is Bromide.
Picture: Certificate of fumigation
CERTIFICATE FOR PLANT QUARANTINE AND FOOD SAFETY INSPECTION
OF IMPORTED GOODS OF PLANT ORIGIN.
Picture: Certificate for Plant Quarantine and Food Safety Inspection of imported goods of
plant origin.
TAX CALCULATION OF SHIPMENTS OF DRIED DUONG IMPORTED FROM
THAILAND TO VIETNAM.
Picture: Dried durian
POL: BANGKOK, THAILAND
POD: CÁT LÁI PORT, HCM
TERMS: FOB
VOLUME: 8.5 CBM
COMMODITY: DRIED DRIED DURIAN
Total amount of import tax for the shipment
Imported goods: Dried durian, 50kg/box (box size: 60cm x 40cm x 40cm)
HS code: 08134090
Quantity: 89 boxes
CIF: Cat Lai – City. Ho Chi Minh
Unit price: 1000 USD/barrel
Value added tax: 5%
Normal import tax: 45%
However, here we have C/O form D which is an export certification document applicable to
goods exported to ASEAN member countries that are eligible for preferential tariffs under the
CEPT agreement. Based on HS code we know that:
=> The shipment is exempt from import tax and the tax rate will be 0%
Shipping fee for the shipment is 50,000,000 VND /20'DC
The insurance fee for the shipment is 50,000,000 for the entire shipment
Exchange rate from USD to VND:
USD = 24,345 VND (updated December 19, 2023)
Assignment
Boat fare: 50,000,000 VND/ 20’DC
Insurance: 50,000,000 VND
PROVINCE VALUE OF THE GOODS:
Value of goods (USD)= Unit price x quantity = 1,000 x 89 = 89,000USD
Value of goods (VND)= 89,000 x 24,345 = 2,166,705,000 VND
So the value of the goods is: 2,166,705,000 VND
PROVINCE TAX CALCULATION VALUE:
Because it is FOB imported goods and uses CIF as standard, we have to add freight and
insurance fees
Taxable value of the shipment (VND) = Value of goods Freight + Insurance fee
= 2,166,705,000 +50,000,000+50,000,000 = 2,266,705,000 (VND)
CALCULATE TOTAL TAX PAYABLE:
Import tax: Taxable value x tax rate
2,266,705,000 x 0% = 0 VND
VAT: (Taxable value in VND + import tax) x Tax rate (%)
(2,266,705,000 +0) x 5% = 113,335,250 (VND)
Total tax payable: Import tax + VAT
0 + 113,335,250 = 113,335,250 VND
CALCULATE TAX UNIT PRICE:
Tax calculation unit price: Total tax payable / quantity
113,335,250 / 89 = 1,273,430 VND
So the total tax amount payable is: 113,335,250 VND
CONCLUDE
After completing this final report, our group has drawn lessons
experience:
- Apply knowledge of the subject to complete the report. Including: calculating import and
export tax for a shipment, how to look up the import and export tax schedule, how to look up
the product's HS code.
- Team members can create a set of records for a shipment and customer through reporting.
- Members can learn from each other and share practical experiences of subject lecturers in
the process of completing this report. Besides, we have acquired basic to in-depth knowledge
in implementing documents for an import-export shipment. From here, each of us clearly
realizes the importance of each step in the process as well as the necessity of each type of
document. The person making these documents is required to be very careful, meticulous, and
knowledgeable. Clear all specialized knowledge to limit errors and incorrect information
filling. Although we have tried to apply theory into practice when implementing the set of
documents, due to lack of experience, the assignment cannot avoid shortcomings. But through
this report, each member has collected and accumulated necessary information and important
professional knowledge about freight forwarding and customs declaration, as well as applying
theory into practice at home. maximum possible level. The process of making reports
constantly improves knowledge to improve oneself and is a stepping stone for future work.
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CERTIFICATE OF FUMIGATION
This document will be issued after the health quarantine and disinfection agency injects plant
protection drugs. Using this fumigation voucher will help protect, clean and eliminate bacteria
and termites in ship compartments when transported by sea from Thailand to Vietnam. The
main chemical used in the fumigation process is Bromide.
Picture: Certificate of fumigation
CERTIFICATE FOR PLANT QUARANTINE AND FOOD SAFETY INSPECTION
OF IMPORTED GOODS OF PLANT ORIGIN.
Picture: Certificate for Plant Quarantine and Food Safety Inspection of imported goods of plant origin.
TAX CALCULATION OF SHIPMENTS OF DRIED DUONG IMPORTED FROM THAILAND TO VIETNAM. Picture: Dried durian POL: BANGKOK, THAILAND POD: CÁT LÁI PORT, HCM TERMS: FOB VOLUME: 8.5 CBM COMMODITY: DRIED DRIED DURIAN
Total amount of import tax for the shipment
Imported goods: Dried durian, 50kg/box (box size: 60cm x 40cm x 40cm) HS code: 08134090 Quantity: 89 boxes
CIF: Cat Lai – City. Ho Chi Minh Unit price: 1000 USD/barrel Value added tax: 5% Normal import tax: 45%
However, here we have C/O form D which is an export certification document applicable to
goods exported to ASEAN member countries that are eligible for preferential tariffs under the
CEPT agreement. Based on HS code we know that:
=> The shipment is exempt from import tax and the tax rate will be 0%
Shipping fee for the shipment is 50,000,000 VND /20'DC
The insurance fee for the shipment is 50,000,000 for the entire shipment Exchange rate from USD to VND:
USD = 24,345 VND (updated December 19, 2023) Assignment
Boat fare: 50,000,000 VND/ 20’DC Insurance: 50,000,000 VND PROVINCE VALUE OF THE GOODS:
Value of goods (USD)= Unit price x quantity = 1,000 x 89 = 89,000USD
Value of goods (VND)= 89,000 x 24,345 = 2,166,705,000 VND
So the value of the goods is: 2,166,705,000 VND
PROVINCE TAX CALCULATION VALUE:
Because it is FOB imported goods and uses CIF as standard, we have to add freight and insurance fees
Taxable value of the shipment (VND) = Value of goods Freight + Insurance fee
= 2,166,705,000 +50,000,000+50,000,000 = 2,266,705,000 (VND) CALCULATE TOTAL TAX PAYABLE:
Import tax: Taxable value x tax rate 2,266,705,000 x 0% = 0 VND
VAT: (Taxable value in VND + import tax) x Tax rate (%)
(2,266,705,000 +0) x 5% = 113,335,250 (VND)
Total tax payable: Import tax + VAT
0 + 113,335,250 = 113,335,250 VND CALCULATE TAX UNIT PRICE:
Tax calculation unit price: Total tax payable / quantity
113,335,250 / 89 = 1,273,430 VND
So the total tax amount payable is: 113,335,250 VND CONCLUDE
After completing this final report, our group has drawn lessons experience:
- Apply knowledge of the subject to complete the report. Including: calculating import and
export tax for a shipment, how to look up the import and export tax schedule, how to look up the product's HS code.
- Team members can create a set of records for a shipment and customer through reporting.
- Members can learn from each other and share practical experiences of subject lecturers in
the process of completing this report. Besides, we have acquired basic to in-depth knowledge
in implementing documents for an import-export shipment. From here, each of us clearly
realizes the importance of each step in the process as well as the necessity of each type of
document. The person making these documents is required to be very careful, meticulous, and
knowledgeable. Clear all specialized knowledge to limit errors and incorrect information
filling. Although we have tried to apply theory into practice when implementing the set of
documents, due to lack of experience, the assignment cannot avoid shortcomings. But through
this report, each member has collected and accumulated necessary information and important
professional knowledge about freight forwarding and customs declaration, as well as applying
theory into practice at home. maximum possible level. The process of making reports
constantly improves knowledge to improve oneself and is a stepping stone for future work.