.1.5.

2 Check delivery orders and containers, seal

straight delivery

When receiving D / O from shipping agent, the forwarding officer re-checks the
information that must match the bill of lading such as: company name, goods
name, weight, ship number, bill of lading, loading port , unloading port, container
number, seal number, ...

After checking the information on the delivery order, it is valid, because of the full
container shipment (FCL / FCL), the delivery staff proceeds to carry out the
container clearance right at NYK Line shipping agent. The delivery staff relies on
commercial invoices and sea bills of lading to fill in the information on "Container
application documents" according to the carrier's form. The shipping agent will
check the above information, if there is a mistake, the forwarder will fill in the
information, and it will be appropriate to collect the fee. For dry containers 40
'NYK Line shipping container container fee is 1,000,000 VND / container. After
completing container handling procedures, shipping agency staff stamped "Goods
delivered straight" to D / O and issued a collection slip.

If there is an error in the delivery order, the forwarder requests that the carrier staff
immediately adjust and seal CORRECTION to the spot just adjusted. Besides, the
forwarder must pay attention to the expiration date of the D / O to

Page 25
 

arrange reasonable delivery time; avoid unnecessary storage and storage costs. In
case the D / O is overdue, the forwarder must go to the "extension" shipping
company before it can carry out customs procedures for cargo clearance.
Specifically, for this shipment, Trung Minh Thanh Trading Co., Ltd would like to
extend the container until August 15, 2014, so the item "free time (from
availability date) before: 15 aug 2014" has been stamped. Rustic
"CORRECTION".
2.1.6 Electronic customs declaration
After all the information about the shipment has been gathered, the company
voucher staff will use ECUSKD e-customs declaration software to declare. After
that, send the information of e-customs declaration to the customs department that
the company has registered to participate in, Saigon Port Border Gate Customs
Branch KV4 / Phuoc Long ICD.

Specifically with this shipment, the company has repeatedly declared on VNACCS
system, bypassing the stage of setting up VNACCS declaration parameters, the
process of implementing e-customs declarations as follows:

- Type code: Based on VNACCS system, the company imports sweet Whey
powder into consumer business, so choose the corresponding code is A11.

- Customs office: Select the declared customs unit, select from the list that the
program has been converted. Based on the customs clearance location of the
company is Phuoc Long 3 ICD, the customs office should be declared

CCSGKVIV.

- Commodity classification code: Depending on the nature of the imported goods,

the declarer proceeds to select the corresponding code in the list. Items of sweet
Whey powder are goods that do not belong to any of this list, so leave blank this
indicator.

- Code department processing declarations: Refer to the code of the procedures for
processing declarations above

Customs website: www.customs.gov.vn. For company shipments, the customs

declaration is CCSGKVIV, so only one code is 01.
 - Code of transport method: Select the code that is suitable for the form of goods
transportation such as seaway, railroad, airway, ... Shipment of sweet Whey is
transported by sea (container) code is number 2.
(2) Information about import and export units

Enter importer information, export partner- Importer: Is information that the unit is
declaring import declaration. Trung Minh Thanh Trading Co., Ltd is an importer
and the company's information has been automatically saved when registering the
business the first time the program runs. So the system automatically exports the
importer's name, the main code, the importer's address, and the phone number.

- Exporter: The company's documentary staff is based on the contract as well as the
supplied export information will enter partner information such as the name of the
exporter, address, country code. Partner information name will be entered in
unsigned capital letters.

(3) Bill of lading information

Based on the bill of lading, the declarant will enter the information on cargo
transport such as bill of lading, means of transport, port of loading / unloading.
 

- Bill of lading information: Based on the bill of lading information on sea waybill,
the importer and consignee is NYKS6010153550

- Total weight of goods: Based on the packing slip, employees enter 06 characters
for the raw part and 03 characters for the decimal and unit code of the total weight
according to UN / ECE standard for the unit. kilogram is KGM. So the employee
entered is 50,630 KGM

- Quantity: Information base on sea bill of lading and reference to single code

The position on the Customs website and the staff entered is 2000 BG

- Warehouse location code waiting for the expected clearance: Trung Minh Thanh
Trading Co., Ltd. is waiting for clearance at the location of "CTT Long Phuoc 2
Port" under the supervision of Phuoc Long 2 Customs, the declarer choose
"02IKR02".

- Location of loading and unloading: Since the place of unloading Whey powder of
Crino brand is ICD Phuoc Long 3 port, after referring to the code table on the
Customs website: www.customs.gov.vn, employees enter code The final receiving
location according to UN LOCODE is VNPLT.
- Loading location: Based on the sea waybill, the employee entering the place of
discharge is CAVAN VANCOUVER
- Transportation: Based on the sea bill of lading, the information of the ship's name
is ZIM CHICAGO 028W, but the basic information of the ship has not been
registered in the system, so the voucher personnel enter "9999" and the name of the
ship is "ZIM CHICAGO 028W".

(4) Commercial invoice

Based on the commercial invoice, the person who enters the information on the
invoice of the invoice number, date of issue, payment method, invoice value,
delivery condition
 - Classification of invoice forms: Employees enter the invoice classification code
as "A" for the invoice.

- Invoice number: Based on the commercial invoice to enter the invoice number.

- Release date: Based on the commercial invoice to enter the invoice number in the
form of date / month / year. So the issue date is June 29, 2014.

- Payment method: Based on commercial contracts, payment method is electricity

transfer, so employees enter the code is TTR - Money transfer.

- Total invoice value: Based on the commercial invoice, we have the condition of
delivery, currency, total value on the invoice. In addition, the total value on the
invoice is the invoice price for the paid shipment so the invoice classification code
is "A". Therefore, the voucher staff will enter the information in the total invoice
value: "A-CFR-USD-Total value on the invoice".

- Total tax calculation value: Because the shipment is imported according to CFR
conditions

Employees will enter: Currency code of taxable value and total taxable value
 
(5) Taxes and guarantees

Information on tax guarantees and tax payment forms of customs declarants

- Taxpayers: Trung Minh Thanh Trading Co., Ltd is a tax payer. If the taxpayer is
an importer, the code is "1"

- Code to determine the time to pay tax immediately: Trung Minh Thanh Trading
Co., Ltd is an enterprise without tax guarantee, must pay tax immediately, so
employees choose the code "D - Pay taxes immediately"

(6) List of goods

Based on commercial contracts and other shipment-related documents to fully and

clearly fill the information on the list of goods
 - Invoice unit price: Based on the contract, enter the invoice unit price, enter the
currency code of the invoice price and enter the unit code to calculate the amount
of the invoice unit price.

- Invoice value: We calculate the formula of invoice value (USD) = invoice price *
quantity.

- Tax calculation value (S): In case the system automatically allocates and
calculates the import tax calculation value. But the formula for calculating the
import tax calculation value (VND) = Invoice value * Tax rate.

- Tax amount: The system takes tax at the expected date of declaration to
automatically fill in. But the formula for calculating the tax amount (VND) =
taxable value * tax rate.

- Import tax code and import tax rate: Based on HS code, employees check on the
tariff, the import tax code of sweet Whey powder is "A" corresponding to 0%.

- VAT code and VAT tax rate: Based on HS code, employees check on the tax
table, VAT code of sweet Whey powder is "VB901" corresponding to 10%
- VAT calculation value: Self-allocated system. But the formula for calculating
VAT calculation value (VND) = Taxable value (S) + Tax amount.

- VAT tax: Self-allocated system. But the formula for calculating VAT rate = VAT
calculation value * VAT rate

(7) Value declaration

Where the value declaration is set up, in this section, the declarer needs to pay
attention to enter the following items: Classification value declaration code.
Shipping and insurance fees if there are the same adjustments (such as "packaging
costs, commissions ...")
- Value classification code: 6. Applying the transaction price method

- Code to classify valuation declaration: The declarant chooses the classification

code for the declaration sheet

Price, at this time, enterprises choose the classification code "6. Application of
transaction price method ”.

After completing the entry of information on the electronic declaration and on the
annex of the electronic declaration, company employees enter the attached
documents of the declaration: bill of lading, contract, commercial invoice. The
company's declaration data will be transmitted to the e-customs Sub-department
where the dossier is received. Customs authorities will conduct inspection and
processing of declarations. When the receiving number of the system is received,
the customs return it and then send the electronic declaration.

After a certain time, the company's voucher staff will receive feedback from the
Customs:

• If the information returned by the system shows that there is a need for additional
amendments, use IDB business code to recall the declaration information of the
declaration and then amend the IDA again until The news was correct.
• If the information returned by the system is correct, the enterprise chooses the
business code "3. Official IDC declaration" to officially register this declaration
with the customs office, upon successful completion of this declaration will be
given

to carry out goods clearance procedures.

After successfully registering the declaration of the declaration information and

checking the correct information of the returned system, the person declaring to
officially register the declaration with the customs office, select the professional
code "3. Official declaration form (IDC) ”.

Page 31
 

Successful declaration of this declaration will be carried out for goods clearance
procedures.

• For the Green Channel declaration: In case the declaration is divided into 1
(green), the system automatically checks the completion of tax obligations and
customs clearance decisions. For imported goods, the supervising public servants
The Customs Branch where the declaration is registered or the Customs Branch
where the goods are shipped (in the case of combined transport) shall carry out the
application, affix a seal, seal and seal the civil servants on the top corner. on the
right of the first page. The declaration of imported goods (except for detailed
information on each row) has been approved for customs clearance and handed
over to customs declarants for further procedures (if any);

• In case the declaration is distributed in line 2 (gold), the person who declares to
present and submit paper documents of the customs dossier for inspection, if the
inspection results are appropriate, the customs officer will update the inspection
results. System. The system automatically checks the completion of tax obligations
and the decision on customs clearance, and the public servants assigned to the
Customs Branch where the declaration is made to print, affix the seal, seal and seal
In the top right corner of the first page, the import goods declaration (except for
details of each row) has been approved for customs clearance and handed over to
customs declarants for further procedures (if any). ;