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    Import Duty ML236 Feb2021

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    tonie
    DONA Company in Vietnam is preparing a customs declaration to import 20 units of item X and 600 boxes of item Y from Thailand. The shipment was damaged during transport from Ho Chi Minh City to Dong Nai Province in Vietnam. The document provides details on the import transaction such as unit prices, shipping costs, taxes, and damage estimates to calculate the total tax payable amount for the customs declaration.

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    Import Duty ML236 Feb2021

    Uploaded by

    tonie
    85 views7 pages
    DONA Company in Vietnam is preparing a customs declaration to import 20 units of item X and 600 boxes of item Y from Thailand. The shipment was damaged during transport from Ho Chi Minh City to Dong Nai Province in Vietnam. The document provides details on the import transaction such as unit prices, shipping costs, taxes, and damage estimates to calculate the total tax payable amount for the customs declaration.

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    DONA Company in Vietnam is preparing a customs declaration to import 20 units of item X and 600 boxes of item Y from Thailand. The shipment was damaged during transport from Ho Chi Minh City to Dong Nai Province in Vietnam. The document provides details on the import transaction such as unit prices, shipping costs, taxes, and damage estimates to calculate the total tax payable amount for the customs declaration.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    85 views7 pages

    Import Duty ML236 Feb2021

    Uploaded by

    tonie
    DONA Company in Vietnam is preparing a customs declaration to import 20 units of item X and 600 boxes of item Y from Thailand. The shipment was damaged during transport from Ho Chi Minh City to Dong Nai Province in Vietnam. The document provides details on the import transaction such as unit prices, shipping costs, taxes, and damage estimates to calculate the total tax payable amount for the customs declaration.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 7

    FOREIGN TRADE UNIVERSITY

    HOCHIMINH CITY CAMPUS

    Mrs. Tran Nguyen Chat


    chattn@ftu.edu.vn
    Practice test 1 (ML236)

    DONA Company in Dong Nai Province (Vietnam) is


    preparing a customs declaration to import from Thailand
    a shipment of 20 units of item X and 600 boxes of item Y
    at the unit price of 1,600 USD/unit X and 60 USD/box of Y
    (24 bottles/box, 0.5litre/bottle) in term of CFR Hochiminh
    Incoterms 2020 according to the commercial invoice.
    The amount of international freight is 8,160 USD. The
    amount of international insurance is 2,040 USD for the
    whole shipment from Bangkok (Thailand) to Hochiminh
    City (Vietnam).

    2
    Practice test 1 (ML236)

    Terminal handling charge (THC) for the


    shipment at Bangkok port is 680 USD. THC at
    Saigon port (Hochiminh City, Vietnam) is 816
    USD.
    DONA Company has to pay many kinds of
    fee including Fuel surcharge 340 USD.
    According to the sales contract, the seller
    has to pay a Thai agent 2% of the invoice
    value of the shipment for its brokerage fee.

    3
    Practice test 1 (ML236)

    DONA Company’s imported shipment was


    allowed to be transshiped to Dong Nai
    Province for customs declaration at Dong
    Nai Customs Authority.
    The handling and inland transportation fee
    for the shipment from Saigon port to the
    place of customs declaration in Dong Nai is
    30 million VND (inclusive VAT of 10%).

    4
    Practice test 1 (ML236)

    During transporting from Hochiminh to Dong Nai, there


    was an accident and the shipment was damaged. DONA
    Company estimated the loss as follows:
    Item X: 1 unit damaged 20% and 2 units damaged 30%
    per each unit.
    Item Y: 50 boxes broken and 60 bottles left (undamaged)
    out of 50 broken boxes
    DONA Company has to pay SGS Vietnam 20 million VND
    (inclusive VAT of 10%) and have received the SGS report
    of damage.
    Please calculate the total payable amount of tax at the
    customs declaration.
    5
    Practice test 1 (ML236)

    Tax rate For item X For item Y


    Import duty 30% + 50 USD/unit 25%
    Anti-dumping duty 12% 1 USD/litre
    Excise Duty 35% 40%
    EPT 100,000 VND/unit 5,000 VND/lit
    VAT 10% 10%
    Taxable exchange 22.930 VND/USD
    rate

    6
    Practice test 2 (ML236)

    Bài tập về nhà 2: dựa trên đề bài


    practice test 1 và thay đổi tình huống:
    giả định công ty DONA chưa nhận
    được biên bản giám định tổn thất của
    SGS tại thời điểm tính thuế.
    Hãy tính thuế số tiền thuế phải nộp.

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