III TRUONG DA!

HQC VAN LANG

KHOA THUONG MA! & QTKD
NguOi ra de
(KS? va ghi rel hp ten)

De thi GK: Lan 1:X Lan 2:

Mon thi: Ths. Nguyen Hoang Le Na
Kir" NANG GIAO NHA'N HH XNK & KBHQ
Khoa/Lop: K22C2 - Hoc ky: 2 - Nam hoc: 2018-2019 Tnramg Ithoa/B0 mon duyet
(Kt v ghi re in) ten)
Thai gian thi: 45 phut 0; 60 phat X; 75 pha El; 90 phut 0; 120 phiit 0
Hinh thirc thi: Ty luAn U Tra'c nghiem U Tr luAn + Trac nghiem X
Dirge sir dung tai lieu 0 - Khong sir dtmg tai lieu X
?Jo-, atom Wa

bru St: Sinh vien traIbi phAn 1 trac nghiem tren bang tra phAn 2 tur luain lam teen
giay thi truytn

BANG TRA LOI

Cala 1 2 3 4 5 6 7 8 9 10
a
b
C
d
Cat] 11 12 13 14 15 16 17 18 19 20
a
b
C
d

PHAN 1. TRAC NGHICV1 (5 diem)

1. Chung tir nao trong bØ chirng tir,hang nhAp khong cO tac dung giiip Hai quan thgc
hien cac chinh sach miem giam thue quan trong thucmg mai gam te gicra cac ntrac vai
nhau?
Bill of Lading c. Certificate of Beneficiary
Commercial Invoice d. Tat ca.deu dung.
2. Giay chirng nhAn xuat xir có the dung gi doi \Teri hang xuat
Xac nhAn xua xir dm hang xuat khan c. Tang tinh canh tranh
Fluemg uu däi thue d. Ca a vã c dung
3. CIO form VC clugc sir dung trong hip dinh thuong mai W. do nao?
Viet Nam — Trung QuOc c. ASEAN — Trung Qu'Oc
Viet Nam— Chi Le d. ASEAN — Chi Le
4. Mau C/O nao ,dugc sir dung trong Hip dinh Thuang mai TV do glib Via Nam—
Lien minh kinh te A-Au
a. EAV c. AANZ

4_
 b. D d. E
5. Ma HS ctia hang hoa ten CIO la:
Ma HS cila nuot xuat khau c. Ma HS do hai ben th6a thuan
Ma HS,c6a ntrac nhap khau d. Thy thoa thuan
6. Tieu chi xuat,xir "WO" la:
Hang xuat ?dr thuan toy c. Quy trinh san xuat cv the'
Chuye'n dOi ma HS d. Ham lugng gia tri khu wc
7. Theo quy dinh ctia Thong tu 33/2014/TT-BNNPTNT, Ca quan kiem dich thuc vat
cap GiAy chimg nhan kiem dich thgc vat cho 10 vat the tong bao lau ke tir khi bat,dAu
kiem dich doi vai 10 vat the dap Ung yeu cau kiem dich thuc vat dm nu6c nhap khau?
Trong yang 12 giar c. Trong vOng 48 gib
Trong vong 24 gia d. Trong wing 72 gi6
8. Da L/C khong yeu cAu, cac chi:mg tir So sau day you cAu phai c6 ngay lap
Commercial Invoice, Bill of Lading.
Certificate of Insurance, Bill of Lading.
Certificate of Insurance, Bill of Exchange, Bill of Lading.
Bill of Exchange, Commercial Invoice, Bill of Lading.
9. Trong giao nhan hang nhap khau, chimg tit Delivery order (D/O) dugc cap khi So:
Tnr6c khi nhan thong bao hang,den.
Sau khi nhan thong IDS hang den.
Sau khi thanh 15, t6 khai hai quan hang nhap.
Tat ca rdeu sai.
10. Nguyen tat xay dung Neu thue, thue suAt thue nhap khu
Khuyen khich, nhap khau nguyen lieu, vat lieu, uu den loai trong nude chua
dap Ung,nhu cau.
Thue suat thud nhap khAu giam dan tir thanh pham den nguyen lieu the
Ca a. vã b. dung
Ca a. \fa b. sai
11. Theo Nghi dinh 23/2007/ND-CP, quyen xuat khau cüa cac doanh nghiep che xuat,
doanh nghiep c6 Van dAu tu nuOt ngoai IA:
Quyen to chirc the mpg luti mua gom hang Ma 6 Via Nam de xuAt khAu.
Quyen mua hang h6a a Viet Nam de xuAt khAu, khong bao gem guy& ye chirc
cac mang Itrai mua gom hang h6a tai Via Nam de xuat khau.
Quyen mua hang h6a & Via Nam de xuat khau,, bao,gorn quyen to chisc cac
mpg Itrai mua gom hang hoa tai Via Nam de xuat khau.
Tat ea deu sai.
12. True/11g hop nao sau day, hang hod khong phai la dOi tugng chiu thue xuAt nhap
khAu:
Hang hoa di tir Ichu phi thua quan nay sang khu phi thu'e quan khac.
Hang hoa di tir thi true:mg nOi dia vao khu phi thud quan.
Hang hod di tir nu& ngoai vao thi truang nOi dia.
Hang hod di tir khu phi thue quan ra thj truong nOi dia.
13. Trong cac phuang phap xac dinh tri gia hai quan, phuang phap xac dinh tri gia theo
tri gia ,c(ta hang nhap khau tuang tu, 10 hang nhap khau tuang tr phai thee man dieu
kien ye thai gian xuat khau. Phat 'Dieu nao sau day dung:

2.
 Phai dirge nhap khan den Viet Nam vao cang risay hoe trong khoang thin gian
60 ngay truck hoc 60 ngay sau ngay xuat khan v6i hang hoa nhdp khau dang
dugc xdc dinh tri gia hai quan.
Phai dugc xuat khau den Viet Nam vao cling ngay hoac trong khoang thin gian
60 ngay tuft hoc 60 ngay sau ngdy xuat khau vial hang hoa nhap khau dang
dugc xac dinh tri gid hdi quan.
Phai dugc xuat khau den Viet Nam vao ding ngay hoc trong khoang thai gian
90 ngay trude hoc 60 ngay sau ngay xuat khau \rad hang h6a nhap khan dang
dugc xdc dinh tri gia hai quan.
Phdi dtrgc nhap khau den Viet Nam vao cang ngay hoc trong khoang theri gian
120 ngay Mite hoc 60 ngay sau ngay xuat khan vai hang hga nhap khau dang
rdugc xac,dinh tri gia hai quan.
14. Thue suat thue nhap khau uu dai ap dgng cho nhang hang h6a c6 xuAt xi( tit:
Hang hod xuat xfr tit nude, nhom nude hoe yang lath th6 c6 th6a thuan uu dai
dc bit ye thud nhap khau trong quan h thuang mai vai Viet Nam.
Hang h6a ta, khu phi thue quan nhap Ichau vao thi truang trong nude dap ling
diêu kien xuat tit nude, nhom nude hoe vang lath tho cep them thuan uu dai
dac bit ye thug nhdp khdu trong quan h thtrang mai vai Viet Nam. ,
Hang h6a nhap khau c6 xuat xir dr nude, nh6m nude hoe yang lanh the,' thgc
hien doi xa toi hue qu8c (MFN) trong quan he thuong mai vai Viet Nam.
Ca a. va b dung
15. ChUng Ur "Huang clan geri hang" trong quytrinh giao hang bang duang hang Wing
dugc lap thanh 4 ban va cluge phan phoi:
Bg phan xuat AWB; Quay thu ngan ciia eking ty dich vg hang h6a; Nguari nhan
hang; Kho xuat caa cong‘ty dich vg hang hga.
BO phdn xuat ,AWB; Quay thu ngan eUa cong ty dich vy hang hoa; Ngutri geri
hang; Kho xuat etla eong,ty dich vu hang h6a.
BO phdn xudt AWB; Quay thu ngan elm hang hang kitting; Nguiri nhan hang;
Kho xuat cüa clang ty dich vg hang hga.
BO phdn xuat AWB; Quay thu ngan dm hang hang kh8ng; Ngtrai gad hang;
Kho xuat dm hang hang khong.
16. Trong quy girth giao hang xuat khau FCL bang duang bien, sau khi dong hang
vao container, ha MI cher xuat, thanh ly Hai quan, doanh nghiep can lam gi buck ke
ti6p de hang duac b8c len tau:
Duyet lenh Booking Note c. Vao s6 tau
Dong tien 0 Thuang vu d. Tat c6 sai
17. Chang tir "Arrival Notice" dugc sir dung trong guy trinh giao nhan hang hod nal)
sau day:
Quy trinh giao nhan hang xuAt khAu bang duang bien.
Quy trinh giao nhan hang xuat khau bang duemg bien Ira hang khgng.
Quy trinh giao nhlan hang nhap khan bang duang bin.
Quy trinh giao nhan hang nhap khau bang &rang bien va hang kitting.
18. Trong quy trinh khai hai quan hang xuat khau, khi hang duce phan vao luOng
yang, doanh nghiep se lam gi buoy tiep theo de hang duge thong quan:
a. In va nop ter khai hai quan hang hoa nhap khau, bØ chang tit hang h6a theo yeu
eau, thanh 15T hal quan giam sat.

3
 In va nep tä khai hai quan hang hga xuAt khAu, 1)0 chirng tir hang hoa theo you
cau, dang Ity kiem tra he so, neu ho so dirge duyet se In va nOp bang ke ma vach
phuung tien chCra hang, thanh hai quan giant sat.
In va nOp bang Ice ma vach phuung tin chfra hang, be chang tir hang h6a theo
yeti cau, thanh l hai quan giam sat.
In va nOp bang ke ma vach phuang tin chfra hang, b0 ehfrng tir hang h6a theo
you eau, Tang ky kiem tra ho so, neu ho so dirge duyet së thanh ly hai quan
giam sat.
19. Theo LOA Hai quan 2014, thai Ilan lam dui tuc hang xuat Ichau la:
Tank khi phuong tin van tai dirge phep xuAt canh chant nhAt la: 4 gia va 2
gia d8i vied hang chuyen phat nhanh.
Truk khi phuang tin van tai dirge phep xuat canh cham nhat la: 6 gia va 4
gia doi yeti hang chuyen phat nhanh.
Sau khi phucrng tin van tai dirge phdp xuat canh cham that la: 4 gia va 2 gia
del vial hang chuyen phat nhanh.
Sau khi phuung tin van tai dirge phep xuAt canh chant nhast la: 6 gia va 4 gia
dei vai hang chuyen phat nhanh.
20. Met tar khai hai quan dugc khai toi da bao nhieu dong hang:
30 dong hang c. 40 d6ng hang.
50 dong hang d. 60 dOng hang.

PHAN 2. TV LUiNN (5 d4m)

flu 1
Ban hay sCr clang th6ng tin tren chung tir Booking Confirmation dinh kern va
tra 161 nhang eau hoi sau:

Nguari WA hang can phai than container ring va tra container dAy hang &
dau?
Ngtrai gai hang &mg hang a dau? Trgng lugng hang tei da ma nguai gen
hang duce dong vao container la bao nhieu?
Thai han nguai gni hang can phai dtra container dAy hang den noi quy dinh
de hang dirge len tau.
Gia sir nguai gat hang mugn container vao ngay 09/03/2019, den ngay
11/03/2019 tra container dAy hang den dia diem quy dinh. Hai ngtrai gen
hang c6 bi phat kitting? Neu co thi s6 tien phat la bao nhieu? Neu kh8ng thi
giai thich vi sao?
Can 2
C6ng ty XuAt Nhap Khali Truang Thanh nhap khau 1 10 hang nOi that tir Trung
(Mc:
Tu go cong nghiep: 400 USD/cai FOB Shanghai Port, s6 lugng 100 cai.
Ban gti chan sat: 200 USD/cai FOB Shanghai Port, se lugng 300 cal.
Gh'e ge ding nghiep: 30 USD/cai FOB Shanghai Port, s6 lugng 50 cai.

Hang dirge clang ,vao,1 container 4011, gia cuac cUa met container 40FT di tir
Thugng Hai, Trung Quick den cang Cat Lai, TP. H6 Chi Minh la 400 USD. Phi bao
hiem cho toan be le' hang nhap khau nay la 280 USD.

4
 La hang phai dong thud nhap khAu veri thud sudt thud nhAp khAu nhu,sau:, Tit gti
ding nghiep: 5%, Ban go chart sat: 7%, Ghe go cong nghiep: 9%; Thue suat thud
GTGT: 10%, tji gia tinh thud' USD/VND= 22.000.

Floi: Cong ty XuAt NhAp KhAu Trtrong Thanh phai nOp bao nhieu tin thud de
nhAp khAu lo hang tren?

5
 Global Container Linos
Reference No : HCMSIN19021704 BOOKING CONFIRMATION
11/02/2019 11:44 1165

Shipper: TPV
Volume: 20'DC 1 Empty pick up depot VINATRANS LOTUS
40'HC 0
Commodity: SAN PHAM NHUA

Container no:
Port of Loading -Pail of Discharge HOCHIMINH • SINGAPORE
Vessel: KOTA WARIS 0116S ETD Hochuninh . Feb 17, 2019

Place of Stuffing: WAREHOUSE

Closing time: 17:00:00 PM 1610212019
Return laden cant ICD PHUOC LONG 3
Note: CAP CONT NANG, SACK, TOT

Lien he cAp cont limy qua mail dochcm@sel.vn, lAy seal ti Vinatrans QuOn 7
SE GLOBAL CONTAINER LINES
ADDRESS: ROOM 601 - 31 HOANG DIEU ST, DIST 04, HCMC, VN
TEL: 848-39435512 FAX: 848-39435514
P.LC (Hotline): Mr Khanh - Mob: 0908679201 / Ms Anh - Mob: 01652587150 / Ms Nhi - Mob: 0974/4979/
Chong toi xin cam dean:
Noon tra Container ding dia diem da quy dinh trong wing 03 ngay ti, khi nhen Container IS khOng qua 05 ngdy truer khi tau they. Neu qua
Lim ve:
Ti' 0 - 3 ngay : Mien phi
Tie ngay the* 4 trd di : 300.000VND / ngay / 20 600.000VND / Ngay/ 40' chin bao g6m VAT 10%
Lau Container:
Ti, 0 - 5 ngay : Mien phi
TO, ngey th&6 den ngayllur 10: 300.000VND/ ngay / 201 ye 600.000VND / Ngay / 40' chile bao g6m VAT 10%
Ter ngay 1116,11 tr& di: 600.000VND riga), / 20' ye 1.200.000VND / Ngdy / 40' chin bao gem VAT 10%
Deng thing trong MI cho Sap 22 tin / 20'DC ye 26 tin / 40'HD
DA ng10 hang tau tip coot sect, kh6 rao, r10 diet) kien (long hang. Khi My cant phai tea het tern nguy hum Pan cont.
Neu Container 10 thet Mc, Mr hang, cluing tat se bei thverng theo dOng qui dirth cOa COng ty
Chiu bath nhiem trong viec chon tr6 container frit dO dieu kien Ming hang và to kha nang di Wen. Twang hop container khOng dot lieu
chub ti-On, aiding t6i se yeti du hang tau cAp container khac
Way mtryn Container to gia trj trong yang 3 ngay, ke tit ngay &get lenh tip v6, tdekhai hal quan thanh 111 &woo gi& closing time
Phi nang ho, (long hang thenh toan trvc top tai bat Quce khach kiem ti-a so seal thur ti vie cont chinh tat.
a Khach hang chit' trach nhiam mua bao teem hang Ma, hang tau dugs mien trip trach nhiOm neu hang hea khOng dirge bao hum
Hang dm nhon
Hang rac that Hang second hand; Da tang; Thep cuen (>3 &ill owl); Hang bet vOi
Hang ewe nhan sau khi Mem tra & khach hang girl email chill filch nhiam v6 tinh hang container nett container 6/ hte hØ
Hang may mac da qua sir dyng; Flexible tank; Hang hoe chit, hang nguy hum; Hang c6 chda nOng dO axit muOi cao (eg: da trau 66 mu60;
Hang Jong pallet' Ong han 2 thrill pallet Hang that] tem, their) thanh; Hang c6 pia tri thee: mem cue, v6 trAu; L6p xe;Hang may mac mei to
tn2ng lam ti-en 1MT.
N4u mat hang ban Bill of Lading khac met hang tit Booking, phi ghat se la 100USD/container (sub VAT 10%)

SE GLOBAL CONTAINER LINES