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).

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 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.

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 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.
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 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

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 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.