VIET NAM GENERAL CONFEDERATION OF LABOR TON DUC THANG UNIVERSITY FACULTY OF BUSINESS ADMINISTRATION BAI HOC TON ĐỨC THANG TON DUC THANG UNIVERSITY FINAL PROJECT ASSIGNMENT SUBJECT: CUSTOMS PROCEDURE LECTURER: PH.D TRAN NGUYEN CHAT Group 7: Trwong Thuy Duyén 720D0189 Dinh Nguyén Gia Dinh 72010490 „ch Nguyén Thuc Khanh 72010517 Nguyén Tham Phuong 720K0560 Nguyễn Phú Khang 720K0438 Ho Chi Minh city, December 4", 2022 WORK DISTRIBUTION No. Full name Student ID In charge Evaluate I Truong Thuy Duyén 720D0189 2.1 100% 2 Dinh Nguyén Gia Dinh 72010490 2.2 100% 3 Nguyễn Thục Khanh 72010517 2.3 100% 4 Nguyễn Thâm Phương 720K0560 2.4 100% 5 Nguyễn Phú Khang 720K0438 1&3 100% TABLE OF CONTENT TABLE OF CONTENT wu. 640 9 094 0804 g6 3 TABLE OF FIGURES. 4 TABLE OF TABLE.
7 EVALUATION OF LECTURER 8 INTRODUCTION. 9 CHAPTER 1: DEFINITION OF CUSTOMS DECLARATION AND SOME POSSIBLE RISK 10 1.1 Definition of customs declaration 10 1.2 Risks and difficulties. 10 CHAPTER 2: ANALYZE HOW TO MAKE ELECTRONIC CUSTOMS DECLARATION THROUGH VNACCS.1 Introduction of Viet Nam Automated Cargo Clearance System VNACC.2 Pre-registration of export declaration (EDA).1 General description of consignmment chafaCt€TISEICS.2 Analysis of data entry steps for exported COISIBTNTITIES.1 General tab input.3 Pre-registration of import declaration (IDA).1 General description of consignmment chafaCt€TISEICS.2 Analysis of data entry steps for imported consignments. PC VN an.3 Experience and some recommendations 62 CONCLUSION uisc s cs cs sc ns cs onsaescosecs s csea s esoa s coas cs as csoaes ces 63 APPENDIX.
88 TABLE OF FIGURES Figure 1: VNACCS System main interface. ccc ce ein eeireeceeenseninesieneerey 11 Figure 2: EDA icc ceeeesenecsnsneesnesessnessestesesnsnessnesessnesisstestsmestsnesrstsnesisesnestennesens 13 Figure 3: General tab. 15 Figure 6: Mode of transportation €ođe. ác nh HH HH HH HH HH HH Hà ch c 16 Figure 7: Customs authority and Declaration processing department cođe.
cà cà: 17 Figure 8: Country code. ch HH HH HH nà HH HH H1 H0 HH HH Hà 19 Figure 9: The unit of the quantIty OŸ øOOdS. 20 Figure 11: Foreign location. 21 Figure 12: Dormestic port — ICD.- án HH HH ng HH HH HH Ho Hà 22 I0 Ee9 6.
26 Figure I7: Code unIt omoney. ánh HH1 nà HH HH HH HH ngu nu 27 Figure 18: Invoice value. 29 Figure 22: HS Code. 31 Figure 25: Codes for measurement.
cece HH HH ng ng HH HH 32 II)(102. 35 Figure 2§: Sub-departnent of Cus(O1§. Tnhh HH nọ HH HH HH nu 36 Figure 29: Instructions Íor IIDUVfIHE. 38 Figure 31: General Taboo e.
41 Figure 34: ICD Phuoe Long 3 codE. án S112 111 H011 211111 1 1 11c ch 42 Figure 35:instruction for Input. 43 Figure 36: dormestic port-ICD table. óc SH HH n1 HH HH ni HH Hà 44 Figure 37: foreign ports table.
45 Figure 39: InvoIce type cÏassIÍicatIoH. ác nh HH HH HH HH1 LH HH HH nà 46 Figure 40: Payment term InvotIce type class1ficat1oH. ác tt vn 1H10 2 0H HH ng 47 Figure 41: Involce prlce classIÍicatIon. ch HH ng HH HH HT HH 48 Figure 42: Declare value COdG.0ccccccccccccccscccsccescccsscnsescsessescnsscsssesssctsessisetsesctseniesecttesenststeees 49 Figure 43: IS 2v Jrrdidđdiidiiẳaiẳaái.- 50 Figure 44: Country table.
ccc ccc ce ectenseetcieeteeterteeteeiesisststissiisiestsssesestesseneeenes 52 Figure 45: Bale type table. 55 Figure 48: IDA - Detail (3rd line). 56 Figure 49: IM CB. 2 20 0211211201 2111211515211121111 1211181211 1111111 111111011111 HH HH HH HH rà ch 58 Figure 51: UM cece ceeeeeceetetestenenesesnesisenesisisnestensnesisnseesisnesisisnssiensnssienesesiesesnenenesnesrsesneed 59 Figure 52: IDA = Detatl onic cece ccetecceteteecetcectsecetsestsetestiestesestsssetestiesesssetisteesesiesses 60 TABLE OF TABL Table 1: General information of the provided export docuimenifs.- óc nh nh này 12 Table 2: Exporter’s information.
cece eeeetenetcneneneneeetsetssientectensstssieereteeneeteneneniees 19 Table 3: Importer’s information. cece een etecteneteneeetetesenectecsstesieereteeteeteteneenees 19 Table 4: General information of mport sÌ1pimeit. óc 21:11 1111 111111321121 101 11111011 34 IFEl0Isit09)1(ià ểxo. 59 Table 7: Curreney code tabÌe.
L2 1110111 11211111211121 1111211101111 1 111 811111111111 0111111 1 Hy 59 ACKNOWLEDGEMENT First of all, we would like to express our gratitude for the all team members of Group 7 for their vital contribution and support doing the assignment "EDA and IDA pre- registration of Customs Procedure”. A special thank you to Ph. Tran Nguyen Chat, our lecturer in this Subject, who assisted us in putting the parts together and acknowledge us on the assignment. Last but not least, many thanks go to the project's leader, Nguyen Tham Phuong, who gave her all devotion the team work toward the desired outcome.
We must express our gratitude for the advice provided by other supervisors and the panels, especially in regards to our project performance, which was enhanced by their comments and suggestions. EVALUATION OF LECTURER INTRODUCTION In the context of an economic opening, the process of integration is gradually becoming more and more crucial for development in line with the general tendency of the times to acquire knowledge from the outside. International trade operations are continually evolving, and import-export, commerce, and foreign economic expansion are becoming more and more significant. In that situation, the management of import-export operations, as well as the transit and exit of commodities across borders, is significantly aided by the customs authorities.
Additionally, the value of international commercial activity in Vietnam is rising steadily. Businesses will, however, currently encounter challenges with customs processes and declarations. Our team has thoroughly investigated, clarified, and explained in this report each phase of the VNACCS system's customs declaration process in light of the current scenario. In addition to the introduction, conclusion, list of references and other appendices, this report is divided into three main chapters as follows: Chapter 1: Definition of customs declaration and some possible risks Chapter 2: Pre-registration of export declaration (EDA) on VNACCS Chapter 3 Pre-registration of import declaration (IDA) on VNACCS CHAPTER 1: DEFINITION OF CUSTOMS DECLARATION AND SOME POSSIBLE RISK 1.1 Definition of customs declaration A customs declaration is a document that lists and describes in full the products that are intended for import or export.
Most frequently, the owner of import and export goods fill out the customs declaration upon entering or leaving a country at the border. The customs officials regulate what kinds of products or items are imported or exported through customs declaration. The control typically has two main functions: e For import: to safeguard the nation from products that could harm the economy or the environment. e For export: to executive orders limiting the export of specific products and requiring the implementation of surveillance measures.
° The owner of import and export goods who fail to properly declare the products they are bringing into the country or exporting risk having their belongings seized. However, in some instances, hefty import taxes are imposed on specific products to deter people or companies from importing them.2 Risks and difficulties Vietnam Automated Cargo Clearance System VNACCS is increasingly advanced to help customs authorities easily control the huge amount of import and export cargo, as well as help businesses more conveniently in the process of customs declaration. In addition, the officers responsible for customs still have to be careful when declaring so as not to make serious mistakes. An electronic declaration may be rejected if the mformation declared 1s incorrect.
In the following part, there are some popular risks when making customs declarations. Expiration date of declarations According to Clause 2, Article 25 of the Customs Law 2014: “The customs declaration is valid for customs clearance within 15 days from the date of registration.” If the document officer does not know the time that the goods arrive at the port, there is a very high risk that this will occur. The staff must use their expertise to determine the best time to conduct the electronic customs declaration in order to prevent the situation where the declaration expires before the goods get to the port. Declaring wrong information cannot be additionally declared According to APPENDIX I (Issued together with Circular No.
39/2018/TT-BTC dated April 20, 2018 of the Minister of Finance). The following information requirements cannot be declared in addition to the electronic customs declaration: Type code, commodity classification code, mode of transportation code, customs office, importer/exporter code, and customs agent code. If the information listed above is inaccurate, the business must revoke the declaration and submit a new declaration in accordance with the rules. When the requirements outlined in the regulations on cancellation of declarations are satisfied, as outlined in Clause 11 Article | of Circular 39/2018/TT-BTC, the customs declaration is canceled in the event that the goods have not been cleared.
The destruction of declarations will not affect the consideration of administrative penalties if there are no other indications of violations and the conditions under the regulations on canceling declarations are based on explanations and facts. If the business discovers the infraction only after the goods have been cleared, it must report it immediately to the customs department for prompt handling in order to avoid serious legal repercussions like possible business fraud. Penalties for violations Article 8 of Decree 128/2020/ND-CP has regulations on sanctioning of administrative violations in the field of customs. Each infraction's fine has been mentioned specifically.
In particular, Clause 3 of this Article specifies a fine of between VND 3,000,000 and VND 5,000,000 for acts of making false declarations regarding the quantity (material evidence valued at over VND 10,000,000), names of goods, types of goods, quality, customs value, origin of exported and imported goods eligible for tax exemption or non- taxable as prescribed by law, except for the cases specified at Point a, Clause 1, and Point d. Clause 4 of this Article. Certificate of Origin error An enterprise that does not fully understand the Certificate of Origin will face difficulties when declaring a shipment that must have its origin. The FOB value must be expressed on the C/O in USD, but in some cases, another amount may be used in its place (EXW, CFR, CIF, etc.
The copper and invoicing items have a lot of information, but the % has not got enough. Ifa C/O is issued by a third party, the "Third Party Invoicing” box must be checked, and the invoice number must be the seller's rather than the shipper's. Customs will reject the C/O and not consider it to have been accepted if any of the aforementioned errors are present. CHAPTER 2: ANALYZE HOW TO MAKE ELECTRONIC CUSTOMS DECLARATION THROUGH VNACCS 2.1 Introduction of Viet Nam Automated Cargo Clearance System VNACCS Vietnam Automated Cargo Clearance System 1s abbreviated as VNACCS, this is a system used by Vietnamese customs authorities for the purpose of customs clearance of import and export goods.
VNACCS system includes main software: e-Declaration, e-Manifest, e-Invoice, e-Payment), e-C/O, selectivity, risk profile management, import and export business management, customs clearance and release of goods, monitoring and control. In this article, we focus on e-Declaration, specifically IDA Pre-registration of import declaration and EDA Pre-registration of export declaration. Since this is a customs declaration made in Vietnam, the main language used during the declaration is Vietnamese, except for special cases where English must be used such as the names and addresses of the foreign parties involved. One thing to note is that not all fields in the declaration are fully declared, we will take it for granted that blank fields will not be mentioned in this report.
Otherwise, the information boxes marked with (*) and shown in blue are required to be filled in. Additionally, for each information field, the system will automatically guide the information to be entered in the table “instruction for input” on the left side as shown below. Besides, there are some cells requiring information from the standard code table that are available on the website of the General Department of Vietnam Customs (https://www. Before declaring an_ electronic declaration, all information should be carefully checked through the input instructions as well as refer to the standard encodings.
