VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
SHORT TEST 1: (20 marks for each)
1. The organization of Vietnam Customs comprises:
a) The General Department of Customs
b) Customs Departments of provinces
c) Sub-department of Customs Departments
d) Custom research Institute
e) All the above answers are correct
2. which is the wrong answer?
Tasks of the Vietnam Customs include:
a) Inspect and supervise goods and vehicle
b) Tackle smuggling and illegal cross-border trafficking of good
c) promote foreign tourism
d) Collect tax and duties on import and export goods
e) Release statistics on imported and exported goods
3. Customs operating locations exclude:
a) Areas of land border checkpoints
b) international railway stations
c) local civil airports
d) Seaports and inland waterway ports where import, export, exit, entry and transit
operations are conducted
e) Customs clearance places, bonded warehouses
4. Entities that are required to follow customs procedures:
a) Exports, imports and in-transit goods
b) Foreign cash, Vietnam-dong cash, negotiable instruments, gold, precious metal,
jewels, cultural products, relics, antiques, valuable items, post and packages and
parcels used as imports or exports
c) Inbound, outbound and in-transit air, road, rail, inland waterway vehicles
d) Luggage carried by inbound or outbound persons
e) All the above answers are correct
FIATA Diploma 3
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
5. Fill in the blank:
Entities subject to customs supervision:
Cargos and transports within the …….area; machinery, equipment and raw material
commodities which are imported for export processing and manufacturing and are
warehoused at the production workshop of an organization or individual.
a) Customs check point
b) Customs supervised
c) Customs controlled
d) customs formalities
e) customs inspected
SHORT TEST 2: (20 marks for each)
1. Customs declarations are valid for customs formalities within…. Please circle
the correct answer
a) 5 days from the day on which they are registered
b) 10 days from the day on which they are registered
c) 15 days from the day on which they are registered
d) 30 days from the day on which they are registered
e) 60 days from the day on which they are registered
2. VNCACCS system comprises:
a) e-Declaration
b) e-Payment
c) e-Cargo
d) all are correct
e) none are correct
3. E-payment
a) Paying tax through the national treasury
b) Paying loans through the national treasury
c) Paying tax through banks
d) Paying loans through banks
e) Paying customs fees though banks
FIATA Diploma 4
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
4. Types of export, import for Import on sales contract
a) A11
b) E11
c) G11
d) H11
e) B11
5. A customs declaration consists of up to …… lines of goods
a) 30
b) 40
c) 50
d) 60
e) 70
SHORT TEST 3: (20 marks for each)
1. Customs dossier of imports does not require:
a) Commercial invoices
b) Sale contract
c) The bill of lading
d) Import license
e) Inspection certificate
2. Taxed goods
a) Goods exported and imported through Vietnam’s border
b) Goods exported from the domestic market into free trade zones
c) Goods indirectly exported-imported
d) All are correct
e) none are correct
FIATA Diploma 5
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
3. There are 3 tax rates:… Please indicate Right/Wrong.
Right Wrong
a. normal, preferential and special preferential tax rate X
b. VAT, preferential and special preferential tax rate X
c. Protect enviroment, preferential and special preferential X
tax rate
d. normal, preferential tax rate and tariff-rate quota X
e. Tariff-rate quota, preferential and special preferential X
4. How many rule of goods classification are there?
a) 4 rules
b) 5 rules
c) 6 rules
d) 7 rules
e) 8 rules
5. “Unfinished and incomplete goods can be classified under the same Heading as
the same goods in a finished state provided that they have the essential character
of the complete or finished article”. The above statement describe the rule of good
classification:
a) Rule 2a
b) Rule 2b
c) Rule 3a
d) Rule 3b
e) Rule 3c
FIATA Diploma 6
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
CASE STUDY MODEL
Course FIATA DIPLOMA IN INTERNATIONAL FREIGHT
MANAGEMENT
Year 202..
Module No 9
Module Title Customs Procedures
Latest update 2021
No of session 8
HS code and tax caculating
Matching codes of these goods and finding tax rates
grafted roses tree 06024000
LIVE BLOOD COCKLE (Arca Granosa ) 03077110
live chicken, 1,5kg kg each, for breeding 01059410
Lactose Free Skimmed Milk Powder ( VALIO EILA R LACTOSE FREE SMP )
25Kg/1 bag 04021041
Au de toilette “CK” perfume, 100ml/bottle, brand new 33030000
Lipstick, “Dior” brand, 15g each, brand new 33041000
frezyderm instant lifting serum 15 ml 33049930
facial cleanser, Sulwhasoo brand, 100ml each, brand new 34013000
women T-shirt -brand:MANGO- material of 95% COTTON 5% ELASTANE
62063090
Anti-acne cream, Pair Acne, Japan origin, 15ml each 98500000
CAPACITOR- CL10B105KA8NNNC, brand new 85322400
ARMANI EXCHANGE sunglasses 90041000
Men’s watch, With mechanical display only, brand new, - MTP-1191A-1ADF,
made in China 91021100
Artifical vitreous, for medical treatment, brand new 90213900
FIATA Diploma 7
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
Plastic mannequin, for tailor’s display, brand new 96180000
END OF MODULE EXAMINIATION MODEL
Course FIATA DIPLOMA IN INTERNATIONAL FREIGHT
MANAGEMENT
Year 202..
Module No 9
Module Title Customs Procedures
Latest update 202..
No of session 8
Question 1: (4 marks)
What are the obligations of customs declarants? (2 marks)
In your opinion, what is the most important obligation of customs declarants? Explain. (2
marks)
Answer:
a. The obligations of customs declarants:
Make customs declarations and follow customs formalities in accordance;
Provide sufficient and accurate information in order for customs authorities to
predetermine HS codes, origin and customs value of goods;
Take legal responsibility for the authenticity of statement declared and documentary
evidence submitted; information consistency between dossiers kept at enterprises and
dossiers kept at customs authorities;
Follow decisions and requests of customs authorities and customs officials during
conducting customs formalities, inspection and supervision of goods and vehicle;
Keep customs documents records of goods which are granted clearance within 05 years
from the day on which the declaration of such goods is register, unless otherwise
provided by law; keep accounting books and documentary evidence and other
documents related to imported and exported goods which are granted clearance for a
time limit in accordance with law; submit related dossiers, information and documents for
verification at the request of customs authorities
Dispose manpower and equipment to perform relevant jobs in order for the customs
officials verify goods and vehicle;
FIATA Diploma 8
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
Pay taxes and fulfill other financial liabilities in accordance with the laws on taxes,
charges and fees and other corresponding regulations of laws.
b. the most important obligation of customs declarants:
open answer, depend on learner’s opinion
Question 2: (2 marks)
How many methods for customs valuation applicable to imported goods? List their
names.
Answer:
There are 6 methods for customs valuation applicable to imported goods.
They are:
a) Transaction value;
b) Transaction value of identical imported goods;
c) Transaction value of similar imported goods;
d) Deductible value;
dd) Computed value;
e) Deductive logic.
Question 3: (4 marks)
DAC Viet Nam imported fabric from China as follow:
Quantity : 10.000 meters
Unit price : USD 8/meters FOB Shenzhen, China, Incoterm 2020
Freight : 3.000 USD
Insurance : 1.000 USD
Local charge in Vietnam after import: 400 USD
a/ Determine the customs value for this import shipment (2 marks)
b/ Calculating tax and duties:
Import tax rate : 12%
VAT rate : 10%
FIATA Diploma 9
in International Freight Management Module 9 – Customs Procedures
VIETNAM LOGISTICS RESEARCH AND DEVELOPMENT INSTITUTE (VLI)
Cang Sai Gon Building, 3rd Nguyen Tat Thanh, Ward 12, District 4, HCMC,
©Copyright 2021, Vietnam Logistics Research and Development Institute
Exchange rate : VND 23.900 per USD.
How much tax and duties does DAC Viet Nam has to pay for this customs form?(2
marks)
List all the tax and duties, in Vietnam dong
Answer:
a. Determine the customs value:
The Customs value is the buying price of goods at the first importing checkpoint.
In this case, the customs value includes:
Value of goods : 10.000 meters x 8 USD/meter = 80.000 USD
Freight : 3.000 USD
Insurance : 1.000 USD
Customs value : 84.000 USD
b. Calculating tax and duties:
The value of goods for import duty in Vietnam dong:
84.000 USD x 23.900 VND/USD = 2.007.600.000 VND
Import duty:
Import duty = The value of goods for import duty in Vietnam dong x import duty rate
= 2.007.600.000 VND x 12% = 240.912.000 VND
VAT tax:
The value of goods for VAT tax = The value of goods for import duty + import duty
= 2.007.600.000 + 240.912.000 = 2.248.512.000 VND
VAT tax = The value of goods for VAT tax x VAT tax rate
= 2.248.512.000 x 10% = 224.851.200 VND
The total tax and duty DAC has to pay:
= import duty + VAT tax
= 240.912.000 + 224.851.200 = 465.763.200 VND
FIATA Diploma 10
in International Freight Management Module 9 – Customs Procedures
