Bao Cao Thuc Tap Tot Nghiep Cty AAAS

Bao cao thc tap tot nghiep Nguyn Vn Hng

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A.A.A.S LOGISTICS SERVICE CO. , LTD 45 HONG SA, PHNG A-KAO,Q.1, HOCHIMINH CITY TEL : 84 8209536 FAX : 84 8209537

EMAIL : [email protected]

CHNG I: GII THIU V CNG TY TNHH DV GN AAAS:1. GII THIU CHUNG V CNG TY TNHH DV GN AAAS: 1.1 Lch s hnh thnh v pht trin ca cng ty: an u cng ty l chi nhnh ca cng ty 3A, c thnh lp 12/3/1993. V cng ty TNHH DV GN AAAS nm bt c c hi kinh doanh chnh v p ng nhu cu pht trin ca t nc trong nn kinh t Vit Nam tng trng nhanh chng dn n nhng dch v trong ngoi thng cng gia tng v vy m cng ty tch ra hot ng ring vo nm 2002 Cng ty TNHH DV GN AAAS l cng ty trch nhim hu hn hai thnh vin tr ln, c quyn kinh doanh XNK trc tip v thc hin cc dch v xut nhp khu, vn chuyn hng ha trong v ngoi nc theo giy php kinh doanh s 4102017019/ S KHT, ngy 31 thng 7 nm 2002 cu s K Hoch u T TP.HCM. * Gim c : Trn * Vn iu l : 400.000.000 VND * Tn cng ty : CNG TY TNHH DCH V GIAO NHN AAAS * Tn giao dch : A.A.A.S LOGISTICS SERVICE COMPANY LIMITED * Tn vit tt : A.A.A.S LOGISTICS CO., LTD * Tr s chnh : 45 Hong Sa, Phng a-Kao, Q.1 Tp.H Ch Minh * in thoi : 84.8.8209536 Fax: 84.8.8209537 * Email : [email protected] * Ti khon: VND: 007.737.1293865 ti VIETCOMBANK TP.HCM USD: 007.100.1293855 ti VIETCOMBANK TP.HCM * M s thu: 0303092786 1.2 Chc nng , mc tiu v nhim v ca cng ty : 1.2.1 Chc nng : Giao nhn hng ho n cc cng n v ni n trn th gii. M hng nguyn Cont v hng l hng tun.

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Lm th tc khai hi quan, xut khu, nhp khu. Giao hng door to door. Vn chuyn hng ni a bng ng bin, hng khng n mi a im trong nc. Giao dch vi cc c quan nh nc nh Hi quan, Thu, Ngn hng thc hin cc nghip v kinh doanh XNK, v ng k np thu, vay vn. c yu cu cc c quan bo v php lut, qun l nh Nc v Cng Ty bo v m nhim cc quyn v cc nhim v cn thit cng ty hot ng c hiu qu, thc hin cc nhim v ca Nh nc theo lut nh. 1.2.2 Nhim v - Kinh doanh xut nhp khu v hot ng thng mi trong phm vi ngnh ngh c ghi trong giy php kinh doanh ca cng ty. - Chp hnh nghim chnh cc ch , chnh sch quy nh ca nh nc v chnh quyn a phng ni t cng ty. - Gim c cng ty c trch nhim xy dng v ban hnh quy ch t chc hot ng ca cng ty, lm y cc th tc kinh doanh. - Tch cc ch ng trong vic tng vn hot ng. Nghin cu, thc hin cc bin php cn thit nhm nng cao hiu qu v cht lng kinh doanh, dch v, m rng th trng trong nc v quc t, tng bc tng dn hiu qu kinh doanh. 1.2.3 Mng li giao nhn hng ho, bn hng v i th cnh tranh : Th trng giao nhn hng ho ca cng ty phn b khp cc tnh trong v ngoi nc nh Chu u, Chu . Bn hng ca Cng ty rt ng o. l cc cng ty c nhu cu vn chuyn qua ng bin, ng hng khng v cc dch v v xut nhp khu. Trong , khch hng ln nht v thng xuyn ca cng ty l: cng ty Vt t Tng cng ty thu sn, cng ty TNHH Hp Tn, cng ty Thin M, cng ty Vnh Nguyn, Cho ti nay, cng ty AAAS c quan h i l vi nhiu hng tu ln nh MISC HCM, China Shipping, dongnama, K-Line, Wan Hai, Hanjin, NYK, Cng cc hng bay nh China Airline, Thai Cargo, Vietnam Airline, . i th cnh tranh ca cng ty l cc Cng ty dch v giao nhn trn c nc. Cng ty phi cnh tranh gay gt v gi c, cc ph vn chuyn. Cng ty phi la chn mt mc gi thch hp, dch v tt to nim tin, uy tn thu ht khch hng v cnh tranh li cc cng ty giao nhn khc.

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Bao cao thc tap tot nghiep Nguyn Vn Hng 2. C CU T CHC NHN S CA CNG TY: 2.1. Vi nt chung v c cu: 2.1.1 Nhn s : Tng s cn b cng nhn vin : 45 ngi i hc Cao ng : 45 ngi (100%)TRUNG CAP

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CAO NG

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C cu bin ch ca cng ty do Gim c quyt nh theo nguyn tc: gn nh v hiu qu, ph hp vi thc t hot ng c th ca cng ty trong thi k hin nay. Tng s nhn vin ca cng ty l 45 ngi, tt c iu c trnh cao ng n i hc, chuyn mn nghip v v mi nhn vin u c trnh v ngoi ng . Cng ty thc hin cng tc qun l cn b chnh sch, ch lao ng tin lng , bo him x hi theo qui nh ca nh nc i vi cc doanh nghip Nh nc v qui nh ch phn cp qun l cn b ca cng ty. 2.1.2 C cu b my : Cng ty c t chc lm vic theo ch th trng, ng u cng ty l gim c. Gim c l ngi ton quyn iu hnh cng vic kinh doanh ca cng ty, chu trch nhim trc php lut v kt qu kinh doanh, v t chc hot ng ca cng ty. Vi ch ny, cng vic c quyt nh, gii quyt nhanh gn, kp thi. Ph gim c c gim c y quyn thay mt gim c gii quyt cc cng vic ca gim c khi gim c vng mt. Gim c v ph gim c c trnh i hc Ngoi Thng v k thut, k ton trng. Cc cn b chuyn mn ca chi nhnh phi c trnh v chuyn mn nghip v tng ng vi tng chc doanh cng tc c giao v phi bit t nht mt mn ngoi ng (thng dng l ting Anh). 2.1.3 C cu t chc cc phng ban:Gim c

Ph Gim c

Phng chng t

Phng K TonTi V

Phng Kinh Doanh

Phng giao nhn

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Bao cao thc tap tot nghiep Nguyn Vn Hng Gim c Phng Chng t Xut Nhp Phng K Ton Phng marketing Phng giao nhn 2.1.3.1 Phng Gim c :

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' iu khin tt c hot ng kinh doanh ton cng ty theo ng chnh sch php lut ca nh nc. Ch o trc tip cc phng ban trong cng ty. ' Lp k hoch v nghin cu mi lnh vc ca cng ty, ng thi theo di, qun l ton b cng ty. Thu nhp thng tin v x l tnh hnh hot ng trong b my. ' Xy dng c cu t chc m bo iu kin lm vic v i sng ca cn b cng nhn vin. 2.1.3.2 Ph gim c : Hon thnh nhng cng vic m gim c giao cho, chu s phn cng ca gim c, l ngi h tr gim c trong cng tc qun l cng ty, nhn s ph trch trc tip ch o hot ng ca cng ty. 2.1.3.3 Phng chng t Xut - Nhp : Pht hnh Bill of Lading, Delivery Order, cung cp dch v nh mt i l hng tu. Cung ng cc dch v xut nhp khu theo yu cu khch hng 2.1.3.4 Phng K Ton Ti V : Xy dng k hoch ti chnh hng nm v di hn. Cung cp v xut tin cho vic tr cc ph, ng thi thu tin, tnh lng v tnh li l t cc hot ng. Qun l n trong v ngoi nc. Bo co thu v ng thu 2.1.3.5 Phng kinh doanh : Tm kim v m rng ngun khch hng. Chm sc khch hng. Qung b v cc dch v ca cng ty. 2.1.3.6 Phng giao nhn : - Lm th tc hi quan. - ng hng, ng cc, giao chng t.

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Bao cao thc tap tot nghiep Nguyn Vn Hng III. TNH HNH, HOT NG CA CNG TY: 1. Tnh hnh kinh doanh ca trong nhng nm gn nay:

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V mi thnh lp v tham gia vo th trng t nm 2002, nn mc tiu chnh ca cng ty trong thi gian qua l bc u xm nhp, lm quen vi th trng, tm kim khch hng mi v gia tng nhanh th phn. Do vy, t nhng mi quan h vi cc bn hng sn c khp ni trn th gii, trong thi gian qua AAAS m nhn vn chuyn c mt khi lng hng ha rt ng k v thc s c ch ng kh vng chc trn th trng giao nhn hng ha quc t Vit Nam. 3. Li th v yu im ca cng ty: 3.1 Li th : Hot ng tch cc trong cc lnh vc giao nhn vn ti trn 5 nm, ngay t ngy u tin thnh lp, AAAS c nhng thun li : -AAAS c mt Ban lnh o c b dy kinh nghim trong cng tc giao nhn vn ti quc t, c mi quan h rng ri vi cc khch hng trong v ngoi nc, c nhiu i l khp ni trn th gii. i vi cc nh XNK, AAAS lun c nhc n v cht lng dch v tt, s tn tm phc v v AAAS hon ton chim c s tin cy ca khch hng v ngy cng tr nn mt th mnh ca Cng ty. - Cng ty nm qun 3, hng ra sn bay Tn Sn Nht, cng Si Gn, cng Khnh Hi v rt nhiu cng ty giao nhn vn ti khc, cch sn bay 5km, thun li trong giao nhn hng ho ng khng trong hot ng ca cng ty, c bit cng ty nm ti Thnh Ph H Ch Minh, vng kinh t trng im ca pha Nam, c bao bc bi cc tnh Bnh Dng, ng Nai, Long An,Vng Tu vi hng trm khu cng nghip ang pht trin vi tc nhanh chng l iu kin rt thun li cng ty tm kim nhng khch hng mi trong mi trng y nng ng ny. - Cng ty o to c mt i ng nhn vin nng ng, nhiu kinh nghim, quan h rng ri vi hi quan, cng v hng vn ti, nhy bn vi th trng c th nhanh chng hon tt mi th tc vi mt chi ph ph hp nht, trong thi gian nhanh nht c trnh v cht lng cao. H l nhng cn b tr, hon ton c th m ng v hon thnh tt nhim v c giao, lun nhanh nhy nm bt tnh hnh v xu hng bin ng gi cc trn th trng kp thi iu chnh cho ph hp, to li th trong cnh tranh cho cng ty. 3.2 Yu im: Qua hn 5 nm tham gia vo th trng giao nhn hng ha quc t Vit Nam, AAAS cng phi i mt vi nhng kh khn: - Cc i th cnh tranh khc gn y mi xm nhp vo th trng s hot ng da theo ng mn ca ngi i trc nn tn t thi gian, cng sc v tin bc, c nhiu iu SVTT: Trang 5


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kin thun li hn sa cha sai lm v hon thin cng ngh vn ti. Chnh iu ny gy nhiu sc p kh cng thng n mi hot ng ca cng ty. - Mt khc, vi chnh sch ton cu ho dch v, cc hng ln (lin doanh, cng ty TNHH) c th chp nhn l ti mt vi tuyn t c hiu qu v dnh c nhng khch hng ln trn nhng tuyn khc. V vy nhng chnh sch cnh tranh theo hnh thc ny cng gy ra nhng kh khn khng nh cho cng ty. - Cng tc tip th qung co, qung b nhn hiu ca cng ty cn cha mnh, cha pht huy ht tc dng nn cn c mt s nh XNK cha bit n kh nng to ln v cung ng cc dch v giao nhn vn ti ca cng ty. 4. So snh li th v yu im ca cng ty vi cc cng ty cng ngnh: Trong c ch hot ng ca nn kinh t th trng, cnh tranh l iu khng trnh khi v l mt yu t khng th tch ri trong hot ng kinh doanh. Vi nn kinh t mi chuyn hng sang c ch th trng, hot ng cnh tranh nc ta ang din ra mnh m trn mi lnh vc. Vic cnh tranh t do gy ra rt nhiu kh khn cho cc cng ty, doanh nghip sn xut kinh doanh ni chung v kinh doanh dch v giao nhn hng ha ni ring. Tnh hnh cnh tranh trong lnh vc giao nhn hng ha Vit Nam ang din ra ht sc gay gt, khc lit. C th k ra mt vi nguyn nhn ch yu: - Kinh t th gii va tri qua giai on suy thoi kh di, mi bt u hi phc. Trong khi , xu hng hnh thnh cc lin minh kinh t khu vc nh EU, NAFTA, ASEAN, APEC... lm gim nhu cu lun chuyn hng ha, gim nhu cu vn ti hng ha v do dn n tnh trng gim vic cn n cc dch v giao nhn. - Do trong thi gian gn y, ngi ta nhn ra rng kinh doanh vn ti ng di l mt lnh vc kinh doanh y hp dn ti Vit Nam cng vi vic Vit Nam gia nhp WTO. Cc hng tu container, cc Cng ty giao nhn vn ti quc t tham gia vo th trng Vit Nam ngy cng nhiu khin cho cuc cnh tranh ngy cng tr nn si ng, gi cc vn chuyn v giao nhn gim mnh. Nhiu hng tu ln sn sng chu l, tip tc h gi cnh tranh. - Hin nay cc hng tu, hng giao nhn vn ti u p dng cc bin php cn thit ginh khch hng, ginh th trng hng nh: nng cao cht lng dch v giao nhn, khuyn mi, tng qu... Nhng trong , h gi cc l bin php n gin nht, nh ng tm l khch hng, c bit l cc nh xut nhp khu ca Vit Nam.

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CHNG II QUY TRNH NGHIP V GIAO NHN HNG XUT NHP KHUI. GII THIU V NGHIP V GIAO NHN HNG HA BNG CONTAINER: Trong thp nin va qua nn kinh t Vit Nam tng trng nhanh chng dn n nhng dch v trong ngoi thng cng gia tng. Trong nghnh nghip v giao nhn hng xut nhp khu cng ng gp mt phn quan trng trong s pht trin ca nn kinh t. Trong lnh vc vn chuyn giao nhn hng ho, cng ty AAAS thc hin giao nhn vi rt nhiu phng thc khc nhau : hng nguyn container ( FCL / FCL Full Container Load), hng l ( LCL / LCL Less Than A Container Load), hng ri, vn ti a phng thc nhng ph bin nht hin nay l giao nhn bng container. Container ch hng, theo nh ngha ca T Chc Tiu Chun Quc t (ISO) l mt th thit b vn ti: C tnh cht bn lu, chc chn, c th dng i dng li nhiu ln. c thit k c bit to thun li cho vic chuyn ch hng ha qua mt hay nhiu phng thc vn ti m khng phi cht xp li gia chng. D nhi y v rt rng, c th tch bn trong ln hn 1 m 3.VD : cont 20l 33.18 m3, cont 40 l 67.67 m3,

S d vn ti bng container pht trin nhanh v n a li nhiu li ch: 1. i vi ngi c hng: Bo v tt hng ha, gim n mc thp nht tnh trng mt cp, h hng, m t, nhim bn. Tit kim chi ph bao b. C nhiu loi hng do vn chuyn bng container bt c kh nhiu g v carton dng ng kin. Thi gian xp d hng cc cng gim thp, vng quay tu nhanh hn, hng lun chuyn nhanh, tn ng, vn chuyn thun li, thc y mua bn pht trin hn.

2. i vi ngi chuyn ch: Gim thi gian xp d v ch i cng, phng tin vn ti quay vng nhanh hn. Ngi ta tnh ton trn mt tuyn tu nh tuyn, nh s dng container, chi ph xp d h t 55% xung 15% trong tng ph kinh doanh. Tn dng c dung tch tu do gim nhng khong trng trn tu. Gim trch nhim v khiu ni tn tht hng ha.

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Bao cao thc tap tot nghiep Nguyn Vn Hng 3. i vi ngi giao nhn: -

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C iu kin s dng container lm dch v thu gom, chia l hng ha v thc hin vn ti a phng thc, a hng t ca n ca. tranh chp khiu ni do tn tht hng ha gim bt.

Cc loi container: Container hng tng hp Container hng ch x Container cch nhit Container bn cha Container mt phng Container gp Container xp hng my bay

V kch c, c nhiu loi, thng dng hin nay l loi 20 feet, chiu cao 8 feet (2435mm), chiu rng bn ngoi 8 feet (2435mm), chiu di bn ngoi 19 feet 10 (6055mm), sc cha ti a 20 tn, v loi 40 feet (8 x 8 x 40 feet hay 2435 x 2435 x 12190 mm), sc cha ti a 30 tn. Container hng tng hp c nhiu kiu: ng kn, m nc, m cnh, va m nc m cnh, m du hi, nc cng, nc mm Container cch nhit c loi chy my lm nng, c loi chy my lm lnh. Khi nhn hng c chuyn ch bng container, trc ht phi kim tra xem container c nguyn vn khng, nim ch cn nguyn vn khng, nu khng phi lp bin bn kim tra c th tn tht hng ho buc ngi chuyn ch chu trch nhim. 4. Phng php gi hng nguyn container ( FCL / FCL Full Container Load): FCL : L hng xp trong nguyn mt container, ngi gi hng v ngi nhn hng chu trch nhim xp hng v d hng ra khi container . Khi ngi gi hng c khi lng hng ha ln v ng nht cha y mt hoc nhiu container th p dng phng php gi hng nguyn container (FCL / FCL). Thng thng l hng ca mt ch. Ngi gi hng yu cu ngi vn chuyn cung cp v container hoc thu v container mang v kho ca mnh ng hng, lm th tc hi quan v nim phong li. Sau a container n giao cho ngi vn chuyn ti bi contaier (container yard CY) ca h hoc a n bn cng xp hng ln tu theo ch dn ca h. Tip sau, hng c ch n cng ch. Ngi vn chuyn a container v bi container (CY) ca mnh hoc bi cng giao cho ngi nhn hng. SVTT: Trang 8

Bao cao thc tap tot nghiep Nguyn Vn Hng Ngi nhn hng lm th tc hi quan v nhn hng.

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Nh vy, ngi chuyn ch chu trch nhim t khi nhn nguyn container nguyn vn n khi giao nguyn vn container. 5. Phng thc gi hng l bng container ( LCL / LCL Less Than A Container Load): LCL: nhng l hng l, khng cho mt container ng chung trong mt container m ngi gom hng d l hng tu hay ngi giao nhn phi chu trch nhim xp hng vo v d hng ra khi container. Khi ngi gi hng c khi lng hng ha nh khng xp y mt container th p dng phng php LCL/LCL . Theo phng php LCL / LCL th trch nhim ca ch hng t hn, ch hng em hng n cc kho ng hng (kho CFS) giao cho ngi chuyn ch, ngi chuyn ch hay ngi giao nhn ng ra kinh doanh dch v gi hng l bng container c gi l ngi gom hng, h tp hp nhng l hng l ca nhiu ch hng thnh l hng hn hp ng vo chung mt container chu chi ph ng hng v xp tu v chuyn ch n cng ch. Ti cng ch, ngi chuyn ch ly container a v kho CFS ca mnh ly hng ra phn phi cho nhng ngi nhn hng. Th tc hi quan i vi hng ha do ngi nhn hng m nhim. Trch nhim ca ngi chuyn ch trong trng hp ny bt u t khi nhn hng l vo kho CFS ca mnh cho n khi giao hng cho ngi nhn hng ti kho CFS cng ch. II. QUY TRNH GIAO NHN TI CNG TY AAAS: Sau khi ngi xut khu giao hng cho ngi chuyn ch (Shipping Lines) ti nc xut khu, i l ca cng ty AAAS nc ngoi (ti cng xp hng - Port of Loading) gi v mt thng bo gi l Shippment Advise ( S/A) thng bo trc cho cng ty AAAS nhng chi tit lin quan n nhng l hng nhp v nh : tn hng, chuyn tu, ngy d kin tu i ( Estimated time of Depature), ngy d kin tu n ( Estimated time of Arrival), House Bill of Loading (H.B/L), Master Bill of Loading (M.B/L). Sau , trc khi tu v, i l ny gi ton b chng t ca l hng, trong c M.B/L v cho cng ty AAAS. Nhn vin giao nhn ca cng ty AAAS thc hin cc cng vic sau: 1. Chun b chng t: Khi tu sp vo, i l ca cng ty AAAS nc ngoi (nc xut khu) s gi chng t c lin quan n l hng nhp khu & ngi nhn hng. B phn giao nhn ln lt tin hnh cc bc sau: SVTT: Trang 9


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- Thu thp tt c cc chng t ( M.B/L, H.B/L, Manifest...) c lin quan n l hng c thng bo n sp xp theo tng s vn ti n (Bill of Loading B/L). - i chiu tt c cc chi tit th hin trn B/L , Manifest & in giao hng (Telex Release) ca tng l hng, nu pht hin thy c sai st hay khng khp nhau gia cc chng t th phi in n hi i l gi hng ngay. Trng hp thi gian qu gp rt m vn cha c in tr li t pha i l th ty trng hp xin kin cp trn hoc yu cu khch hng lm cng vn chnh sa chng t trc khi tu vo. - Truy cp tt c cc s in thoi, s fax thng bo ngy tu n, quan trng l thng bo vi cc khch hng l Forwarder gi bng lit k hng ha v tn ngi nhn thc t nh km (Attached List) c ng du i l ca h 2. Chun b lnh giao hng - Dng b Manifest nh lnh giao hng, cc chi tit th hin trn lnh giao hng phi khp vi chi tit th hin trn Manifest trnh vi hi quan. - Khi nh lnh giao hng phi ch s ngy c ga tr trn lnh. i vi container kh (Dry Container) ngy lnh c ga tr c tnh l 07 ngy k t ngy tu cp cng. i vi container cha hng qu kh, hng cng knh th c tnh l 03 ngy k t ngy tu cp cng. Ring i vi container lnh (Reefer Container) th trn lnh giao hng phi th hin ph lu bi tnh t ngy tu cp cng. - n hng tu nhn lnh giao hng, vn ti n, manifest Ton b chng t ny c photo v phn theo tng b cho tng khch hng, b chng t ny s c giao cho khch hng khi h n nhn lnh. Nh vy cc chng t ca cng ty AAAS cp cho khch hng bao gm: 04 lnh giao hng (Delivery Order : D/O) 01 b manifest c ng du HQ (nu khch hng c yu cu) 01 Master Bill of Loading (M.B/L) 01 House Bill of Loading ( H.B/L) 01 bn photo lnh giao hng ca hng tu. ( D/O) 01 bn photo in giao hng (nu c)

Tt c cc chng t phi c ng du mc ca cng ty AAAS. 3. Pht hnh lnh giao hng: + pht hnh lnh giao hng cho khch hng cng ty AAAS yu cu khch hng phi xut trnh giy gii thiu, giy bo nhn hng, np H.B/L (nu l Original B/L). Cn ch cc H.B/L m phn Consignee th hin l c k hu ca Ngn hng hoc ca Shipper th phi kim tra y trc khi giao lnh giao hng.

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+ Trng hp ngi nhn hng khng c H.B/L, ch c th bo m, th cam kt ca Ngn hng s np li H.B/L khi h nhn c, th cn kim tra tht k ni dung. Ch khi th m bo ca Ngn hng tht r rng & hp l th mi pht lnh giao hng. + i vi l hng m i l cng bc hng cho php giao hng theo in B/L Express th phi thu giy gii thiu hoc chng minh nhn dn ca khch hng. + Trng hp khch hng thng bo l hng h nhn c in Surrendered t pha i l ti cng xp hng v yu cu c lnh theo in ny th cng ty AAAS phi xem xt ngy, gi bc in c gi, tn ngi gi in, ng thi lin h i l ti cng xp hng xc nhn in Surrendered. Khi , nu Original B/L c Surrendered, i l s gi in gii phng hng (Telex Release). Lc , ta c th pht lnh giao hng cho khch hng. + Yu cu khch hng k nhn lnh giao hng, kim tra v thu cc vn chuyn (nu c). Trng hp chng t i l gi th hin Prepaid th giao lnh giao hng bnh thng. Nhng nu th hin Collect th phi thu thm cc y trc khi pht lnh giao hng. + Trng hp khi khch hng n nhn lnh giao hng thng xin ng du hng tu trn bng copy H.B/L m h ph sn. Lc ny cn ch kim tra k nhng chi tit trn bng B/L copy ca h trc khi ng du phng trng hp khch hng t chnh sa trn B/L. + Trng hp cc Collect m khch hng mun thanh ton bng chuyn khon th lnh giao hng ch c giao cho khch hng khi tin c chuyn vo ti khon theo thng bo ca phng ti v. Trng hp tu cha cp cng m khch hng mun tr cc Collect trc bng chuyn khon, th vn c th ghi ha n cho khch hng v cng giao lnh giao hng khi c bo chuyn khon, sau mi giao ha n cho khch hng. 4. Xut hng bng ng khng, ng bin: Nhn thng tin t ngi gi hng. Thng lng gi vi ngi gi hng c thc hin t customer service tnh bng USD/kg. Fax cho ngi gi hng lch tu, t Shippers Letter of Instruction (mu ny do forwarder pht hnh). Lin h vi shipping lines v book ch, yu cu h fax ngay lnh giao v container rng (FCL) hoc lnh ng hng (i vi hng LCL), booking note/shipping note. Fax lnh giao v rng/lnh ng hng v shipping note nu c yu cu cho ngi gi hng. Nu c th, cp nhn HAWB hoc nhn Sea-Air ca forwarder dn ln cc kin hng trc khi xp hng vo container. Lin h vi ngi gi hng xin s container, s seal v kim tra chi tit hng.

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GVHD:

Yu cu khch hng cung cp 01 packinglist, 01 commerciall invoice, 01 export lience, 01 inspection certificate (nu c), 01 healthy certificate (nu c), 01 fumigination certificate (nu c), Animals anytary certificate (nu c) cho i l ti im chuyn ti (transit point) bng fax hoc l email. Cn c vo chi tit bn nhp chng t vn ti hn hp (combined transport document: CTD, O.B/L. Khi nhn c bn fax ca O.B/L t shipping lines, phi kim tra tn i l theo lnh ca i l, cng d hng ti im chuyn ti. Lun yu cu shipping lines pht hnh cho mnh Transhipment Advice v Telex Release khi container n. Chun b cc chng t cn thit khc gm c: Sea-Air freight pre-Advice, Cargo manifest, ho n (Invoice/ Credit note). Nu cc tr trc lm ho n thu tin cc ngi gi hng, ghi c cho i l ni n. Fax Sea-Air Freight Pre-Advice, CTD v O.B/L (nu cn), packing list v commercial invoice, export licence v cc chng t cn thit khc. Chun b 1 b th gi cho i l ni n bng Airmail: CTD v O.B/L, ho n ghi n, ghi c cc chng t cn thit khc nh :packing list, commercial invoice, export licence, certificate of origin nhn t ngi gi hng. Photo cc chng t cn thit . Hon tt h s lu tr. Tr li fax i vi vn lin quan n Operation. H tr b phn sales & customer service tm kim khch hng hoc thng tin lm sales lead. 5. Nhp hng bng ng khng, ng bin: o Chuyn trch v giao nhn hng ha nhp khu bng ng khng v ng bin. NHP HNG BNG NG BIN: - Nhn thng tin t i l ca forwarder nc ngoi bng fax, lin h vi ngi nhn hng bng in thoi, thng bo cho h cc chi tit v l hng tht y . Chun b cc giy t tht cn thit cho mt l hng gm c: Giy bo nhn hng, giy u quyn (do forwarder pht hnh), ho n thu cc (nu cc tr sau). - Lin h vi shipping lines nm bt tnh hnh v l hng v/hoc b sung thm tn ngi giao hng thc s Notify Party trn cargo manufest, O.B/L, shipping mark v trn lnh giao hng (D/O) trc khi tu n cng.

- Lin h vi shipping lines v nu OB/L ca l hng c i l ni i Surrendered cho shipping lines th xut trnh giy gii thiu ca forwarder nhn h s nhn hng . Photocopy ton b cc hng t trn cho mc ch lu tr. SVTT: Trang 12


GVHD:

- Yu cu ngi nhn hng xut trnh cc bn gc H.B/L, giy chng minh nhn dn, giy gii thiu hoc xc nhn ca ngn hng (nu l theo lnh ca ngn hng), thu cc vn chuyn hng t ngi nhn hng nu l collect. Photocopy cc chng t cn thit. Hon tt h s lu tr . Tr li fax v cc vn c lin quan n operation.

NHP HNG BNG NG KHNG: - Nhn thng tin t i l ca forwarder t nc ngoi bng fax, email. - Lin h trc bng in thoi vi nhng ngi nhn hng, thng bo vi h v l hng vi cc chi tit y . - Chun b cc chi tit y cho mt l hng gm c: giy gii thiu ca Forwarder, giy bo nhn hng, ho n thu cc (nu cc tr sau). - Lin h vi nhn vin Vit Nam Airlines v xut trnh giy gii thiu nhn chng t (b th km theo chuyn bay do i l ti ni gi i. - Photocopy ton b cc chng t trn nhm mc ch lu tr . - Yu cu ngi nhn hng xut trnh giy chng minh nhn dn, giy gii thiu hoc giy xc nhn ca ngn hng, thu cuc vn chuyn t ngi nhn hng nu cc tr sau giao ton b h s cho ngi gi hng v yu cu h k nhn. - Photo cc chng t cn thit. - Hon tt h s lu tr. - Tr li fax i vi vn lin quan n operation. - H tr b phn sales & customer service tm kim khch hng hoc thng tin lm sales lead.

6. Mt s lu : Mt s khch hng mun c nhn hng ti cng m h yu cu lc hng vn cha cht ln tu (Feeder) ti cng chuyn ti th yu cu khch hng cung cp t nht l s Container hoc M.B/L (nu c), sau in n cng chuyn ti yu cu h xc nhn s sp xp container ny ln tu v ng cng khch hng yu cu. Ch nhng l hng m giy bo fax i lu nhng vn cha c ngi nhn ly hng. Trong trng hp ny, cng ty AAAS phi ch ng gi in nhc nh, ghi li tn ngi lin h, ngy thng in nhc nh, trnh s tranh chp v sau. Trn giy bo tu n, nu nhng l hng c thng bo cc Collect hoc c in giao hng th phi bo cng lc trn giy bo nhn hng khch hng c thi gian chun b. Thng thng trc khi tu n, khch hng s gi in thoi xin thng tin v l hng ca h, cng lc nn yu cu h cung cp bn fax v chi tit l hng (Bill of Loading cng vi s in thoi, tn ngi cn lin h ) tin cho vic lm chng t manifest, hay gi thng bo nhn hng m t mt thi gian truy tm. SVTT: Trang 13

Bao cao thc tap tot nghiep Nguyn Vn Hng IV. QUI TRNH TH TC HI QUAN TI CNG TY AAAS: 1. Quy trnh th tc hi quan nhp hng:

GVHD:

Thi hn lm th tc: Trong thi hn 30 ngy k t khi hng n ca khu d hng c th hin trn t khai hng ha (Cargo Manifest) th doanh nghip nhp khu phi tin hnh lm th tc hi quan. Nu qu hn 30 ngy s b pht, qu hn 06 thng s b gii to theo dng hng tn ng khng ch (sau khi thng bo nhiu ln ch hng vn khng n nhn hi quan s kim tra v tin hnh bn u gi)

1.1 S tm tt qui trnh th tc hi quanLY D/O CHUN B H S KHAI HI QUAN NG K KHAI HI QUAN HI QUAN TIP NHN T KHAI

RA LNH HNH THC (LUNG XANH , LUNG VNG, LUNG )

LUNG XANH (MC I)

LUNG VNG (MC II)

LUNG (MC III)

THNG QUAN SVTT:

KIM TRA CHNG T, GI, THU

KIM TRA CHNG T, Trang 14 GI, THU


GVHD:

Ch a h p l

THNG QUAN

H p l1.2. Quy trnh th tc hi quan a. Ly lnh giao hng (Delivery Order- D/O):

KIM TRA HNG HO

THNG QUAN

Nhn vin giao nhn n hng tu ly lnh giao hng cn nhng chng t sau: Thng bo hng n. Notice Of Arrival. Vn n ng bin. Bill Of Lading (B/L) Giy gii thiu ca doanh nghip. Giy chng minh nhn dn ca nhn vin giao nhn.

Ti y nhn vin hng tu gi li cc giy t trn, nhn vin giao nhn ng ph cho hng tu, nhn vin hng tu cp 4 lnh giao hng (Delivery Order- D/O), bn sao ca Bill of Loading v manifest (nu c). Nhn vin giao nhn phi i chiu B/L vi cc thng tin trn lnh giao hng m bo rng cc thng tin trn D/O c chnh xc nh: Tn v a ch ca ngi nhn hng. S Master Bill of Loading hoc House Bill of Loading ( M.B/L hoc H.B/L). Tn hng ho. K m hiu ca hng ho S lng, trng lng ca hng ho. S seal,s contianer. Tn tu, s chuyn, cng bc hng, cng d hng Tn kho cha hng ti cng (nu l hng l -LCL)

Tt c cc thng tin phi tht chnh xc. Nu khng nhn vin giao nhn phi yu cu hng tu chnh sa li trnh s rc ri sau ny. V trong mt s trng hp cng s khng giao hng cho doanh nghip, iu lm tr tr vic sn xut, mt thi gian chng minh, mt ph lu kho, lu bi

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D/O l mt chng t ht sc quan trng, y l lnh cng giao hng cho doanh nghip khi nhn vin giao nhn xut trnh D/O. Ngoi ra D/O cn l chng t quan trng lm th tc hi quan ca hng nhp khu. Nu D/O ht hn m ch hng v l do no cha nhn hng th nhn vin giao nhn phi xin gia hn D/O v phi np ph cho hng tu. Ch hng np D/O ny ti b phn Hi Quan gim st kho, bi v nhn vin giao hng ca cng d hng c th nhn hng v. Trn D/O thng c cc thng tin nh sau: Tn hng: SANYO COOLINGFAN REF- B80MK2 Model: REF_B80 MK2 Xut x : China S lng:1228 thng cartons ng trong 2 container loi 40feet REGU5028272/0502001/40HC REGU5040771/052002/40HC Tng trng lng tnh : 11.666kg Tng trng lng c b: 13.446,60kg n gi : 15USD Tng gi tr : 18.420USD Phng thc thanh ton : T/T S hp ng : V5016-3 S vn n : SZAWFO5031437 (H.B/L :SZAWF05031437) S Master Bill of lading ( M.B/L : SHKCW5044251 Tn tu : CHANABHUM Ngy cp cng : 31/03/05 Chuyn : S045 Cng xp hng :SHENZHEN, CHINA . Cng d hng : HOCHIMINH PORT/TAN CANG Tn cng ty nhn hng AN PHT B.C. LTD., CO 34 BIS TRAN KHANH DU STR., TAN DINH WARD DIST 1, HCMC,.VIETNAM. b. Chun b h s khai Hi Quan: * H s Hi Quan bao gm: T khai Hi Quan: 02 bn chnh. Hp ng mua bn hng ha hoc cc giy t c gi tr php l tng ng hp ng: 01 bn sao c xc nhn ca doanh nghip.. Trang 16

SVTT:

Bao cao thc tap tot nghiep Nguyn Vn Hng -

GVHD:

Ha n thng mi: 01 bn chnh v 01 bn sao y bn chnh. Vn ti n: 01 bn sao y bn chnh (nu B/L Surendered) hoc bn chnh Original B/L (c th np bn sao c xc nhn ca doanh nghip).

Ty tng trng hp c th di y, b h s hi quan c b sung thm cc chng t sau: Trng hp hng ha c nhiu chng loi hoc ng gi khng ng nht cn np: Bng k chi tit hng ha: 01 bn chnh v 01 bn sao y chnh. Trng hp hng ha nhp khu thuc din phi kim tra nh nc v cht lng cn np: Giy ng k kim tra v cht lng hng ha hoc giy thng bo min kim tra v cht lng do c quan qun l nh nc c thm quyn cp: 01 bn chnh. Trng hp hng ha c gii phng trn c s kt qu gim nh cn np: Chng th gim nh - 01 bn chnh. Trng hp hng ha thuc din phi khai t khai tr gi tnh thu cn np: t khai tr gi tnh thu - 01 bn chnh. Trng hp hng ha phi c giy php nhp khu theo quy nh ca php lut cn np: Giy php nhp khu ca c quan qun l nh nc c thm quyn: 01 bn (l bn chnh nu nhp khu 01 ln hoc bn sao y bn chnh khi nhp khu nhiu ln v phi xut trnh bn chnh i chiu). Trng hp ch hng v hng ha c hng thu xut u i c bit cn np: Giy chng nhn xut x hng ha (C/O) 01 bn gc v bn sao th 3. Nu hng ha nhp khu c tng tr gi l hng (FOB) khng vt qu 200 USD th khng phi xut trnh C/O. Cc chng t khc theo quy nh ca php lut lin quan cn np: 01 bn chnh Hng nhp phi mu dch th trong b h s m t khai hi quan cn phi c thm n xin nhp hng phi mu dch v hng phi mu dch s khng c thu nhp khu. Trng hp doanh nghip ng k lm th tc ln u tin cn b sung: giy chng nhn ng k kinh doanh, giy php xut nhp khu, giy ng k m s thu v m s xut nhp khu. Trng hp hng ha nhp khu l ng vt, thc vt cn np giy kim dch ng vt hay giy kim dch thc vt.

-

-

-

* Nhng im chnh cn khai bo trn t khai Hi Quan: T khai hi quan l chng t php l bt buc dng k khai cho i tng lm th tc hi quan. i vi hng nhp khu dng mu t khai HQ/2002-NK c mu xanh do cc Hi Quan cp, thng nht mt mu, c in ch NK chm.

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Nhn vin giao nhn lm th tc Hi Quan phi in y vo 2 t khai cc tiu ch cn thit. Khng c ty xo, khng s dng vit . Thng thng ngi ta s dng my nh ch. * Nhng tiu ch cn thit ca t khai Hi Quan: 1: Ngi nhp khu: m s thu, tn, i ch ca c nhn hay cng ty lm th tc nhp hng. V d: CNG TY TNHH TM-DV AN PHT B.C 34 Trn Khnh D, Q1, TP. H CH MINH, VIT NAM. M s thu: 0303062132 Tel : 08 8468130 Fax : 08 8483755

2: Ngi xut khu: ghi m s kinh doanh, tn, a ch ca bn xut khu V d: OLIVINE ELECTONICS PTE LTD., No.3 KAKI BUKIT CRESCENT #05-01,SINGAPORE 416457 Tel: 0065-68445556 Fax: 0065-68466432

3, 4: Ngi u thc, i l lm th tc Hi Quan. 5: Loi hnh nhp khu: nh du X vo ph hp vi loi hnh nhp khu ca doanh nghip ( v d: kinh doanh) 6: Giy php kinh doanh: th hin thng tin v giy php v ngy cp giy php, ngy ht hn giy php (nu c). 7: Hp ng: thng tin v hp ng thng mi v ngy k kt hp ng, ngy ht hn hp ng ca doanh nghip nhp khu. V d: S hp ng:V5016-3 Ngy k kt hp ng: 07/03/05 Ngy ht hn hiu lc hp ng:30/04/2005 08: Ha n thng mi: thng tin v s ho n v ngy lp ha n. (Lu : ngy lp ha n phi sau ngy k kt hp ng). V d: s ho n: V5016-3

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Bao cao thc tap tot nghiep Nguyn Vn Hng Ngy lp ha n: 10/03/05 9: Phng tin vn ti: thng tin v phng tin vn ti. Tn tu: CHANA BHUM Ngy n: 31/03/05

GVHD:

S hiu: S045

10: Thng tin v vn ti n: S vn n: H.B/L SZAWF05031437 Ngy cp vn n: 27/03/05 11: Nc xut khu: CHINA 12: Cng, a im xp hng (cng nc xut khu): SHENZHEN, CHINA 13: Cng, a im d hng: (cng Vit Nam): TN CNG 14: iu kin giao hng: CIF HCMC 15: ng tin thanh ton: USD T gi tnh thu: 15.046 (t gi vo ngy np t khai). 16: Phng thc thanh ton : TTR (Telegraphic transfer) 17: Tn hng v quy cch phm cht: QUT NC REF-B80MK2(120W) 18: M s hng ho: 84145110 19: Xut x: CHINA 20: S Lng:1,228 21: n v tnh: B/ci 22: n gi nguyn t (n gi tnh theo ng USD): 15.00 23: Tr gi nguyn t: (s lng * n gi nguyn t): 18,420.00 24: Thu nhp khu: Tr gi tnh thu: Thu sut : 290,759,700 20% Trang 19

SVTT:

Bao cao thc tap tot nghiep Nguyn Vn Hng Tin thu : 58,151,940

GVHD:

25: Thu GTGT ( HOC TTB) Tr gi tnh thu : 436,139,550 Thu sut Tin thu : 10% : 43,613,955

45: Thu khc: ( v khng c khon thu no khc nn khng ghi vo ) 27:Tng s tin v thu khc (24+25+45)bng s 188,993,805 Bng ch: Mt trm tm mi tm triu chn trm chn mi ba ngn tm trm l nm ng. 28: in s bn sao, bn chnh mi loi chng t np vo. 29: Ngi c thm quyn trong cng ty ng du, k tn, ghi r h tn, chc v v chu trch nhim v ni dung c khai trn t khai Hi Quan. Mt sau t khai l phn dnh cho kim tra v nhn xt ca cn b kim ho. 30: Cn b kim ha ghi t l kim ha v kt qu kim ha. 31: i din doanh nghip k tn xc nhn kt qu kim tra sau khi cn b kim ha kim tra thc t l hng ca mnh v cho nhn xt. 32: Cn b kim ha k tn, ghi r h tn v m s ca h. Thng th 01 t khai c phn cho 02 cn b kim ha kim tra. 35: L ph hi quan phi np: ghi s tin np l ph bng s v bng ch. i vi hng nguyn container th 01 cont 20 np l ph l 30.000 ng, cont 40 l 60.000 ng. Hng l np theo trng lng c th ca hng ho. 38: L Lnh o chi cc ng du, k tn v s hiu quyt nh thng quan cho t khai hi quan. Nhn vin giao nhn phi khai bo y v chnh xc nhng ni dung trn t khai hi quan hin hnh theo yu cu ca c quan Hi Quan. Nhng thng tin trn t khai Hi Quan phi ph hp v trng khp vi nhng chng t lin quan nh: hp ng, ho n thng mi, bng chi tit ng gi hng ha, vn ti n, giy chng nhn xut x, lnh giao hng c. ng k khai Hi Quan:

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GVHD:

Sau khi chun b y b h s hi quan hng nhp khu nhn vin giao nhn cng ty S.L s em b h s n b phn ng k t khai hi quan ti cng d hng ng k lm th tc hi quan. Trc khi ng k cp s t khai v lnh hnh thc kim tra hng ha cho doanh nghip cng chc hi quan ng k tip nhn h s s kim tra cc ni dung sau: - Kim tra tn v m s xut nhp khu v khai thu ca ngi khai hi quan. - Kim tra i chiu cc thng tin trn t khai xc nh c ph hp vi thng tin ca nhng chng t lin quan, iu kin v quy nh v vic lm th tc hi quan. - Kim tra s lng chng t phi c ca b h s hi quan. Nu t khai khng hp l, tu theo mc m cn b Hi Quan yu cu nhn vin giao nhn sa i hoc khng tip nhn t khai hi quan, nu t khai c chnh sa phi c xc nhn ca cn b Hi Quan. Cn b Hi Quan s ghi xc nhn chnh sa vo 37 ghi chp khc ca Hi Quan. Sau khi kim tra thng tin trn t khai hi quan cng chc hi quan quyt nh tip nhn hoc khng tip nhn t khai hi quan ca doanh nghip. Nu tip nhn h s hi quan cn b ng k t khai hi quan s cp s t khai cho l hng , nu khng tip nhn phi tr li l do cho ngi khai hi quan bng vn bn. d. Lnh hnh thc v phng thc kim tra hng ho: Sau khi hi quan ng k s kim tra vic chp hnh php lut hi quan ca doanh nghip trn h thng mng hi quan v a ra xut doanh nghip ng thu ngay khi lm th tc hoc c n hn thu 30 ngy v mc x l i vi b h s theo xut ca my tnh v ca cng chc ng k trn lnh hnh thc. C 03 trng hp sau: - Lung xanh (mc 01): Sau khi tip nhn h s ng k lm th tc hi quan, cn b ng k chuyn h s qua lnh o chi cc k thng quan (Hng c mim kim tra chi tit h s v kim tra thc t hng ha) - Lung vng (mc 02): Sau khi tip nhn h s ng k lm th tc hi quan, cn b ng k chuyn h s qua b phn thu, gi kim tra chi tit h s. Nu h s ca doanh nghip hp l, nhng thng tin v tn hng ha, m s hng ha, gi hng har rng v ph hp vi chnh sch thu ca nh nc s chuyn cho lnh o chi cc k thng quan (Hng phi kim tra chi tit h s v mim kim tra thc t hng ha), nu khng hp l v r rng cn b gi thu chuyn sang b phn kim tra thc t hng ha xc nh hng ha v thu sut ca mt hng . - Lung (mc 03): H s sau khi ng k chuyn qua cn b kim tra gi thu. Sau chuyn cho cn b kim tra hng ha. Ch hng s phi xut trnh hng ha cng chc hi quan kim tra. Sau khi kim tra xong nu khng c pht sinh, khng vi phm v th tc hi quan s chuyn cho lnh o chi cc k thng quan (Hng phi kim tra thc

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GVHD:

t hng ha). Ty t l phn kim ca lnh o hi quan m ngi ch hng phi xut trnh 5%, 10%, hay ton b l hng hi quan kim tra. Khi k thng quan lnh o chi cc s k vo lnh hnh thc mc hng ha c thng quan. + Nghip v thu, gi: Nu h s lung vng v th phi qua b phn thu gi: Lc ny cng chc ph trch thu gi s kim tra chi tit h s bao gm: S lng hng, n gi c ph hp khng c qu thp khng nu qu thp th s xut tham vn gi a v mc gi m hi quan chp nhn thng qua nghip v tham vn. Sau kim tra cch p m s hng ha ca doanh nghip c ph hp khng, c c u i v xut x khngNgi lm th tc hi quan s phi gii trnh nhng g m nhn vin thu gi yu cu v bo v nhng g m mnh khai trong t khai hi quan. + Nghip v kim tra hng ha: Nu l lung th hng ha phi qua b phn kim tra lc ny ngi lm th tc hi quan phi xut trnh hng ha cho cng chc hi quan kim tra, trong qu trnh kim tra phi nhn vin giao nhn phi hiu r v hng ha nhp khu ca mnh gii thch cho cng chc hi quan khi kim tra hng, trnh trng hp khng r mt hng s dn ti kim tra sai mt hng khi c th s sai v p m thu v tr gi khai bo. + Nghip v thanh l v cch thc nhn hng: Sau khi h s c lnh o k thng quan, ngi lm th tc hi quan s cm lnh giao hng (D/O) n thng v cng lm th tc nhn hng: ng tin nng h v rt rut (nu l hng rt ti bi), In phiu giao nhn nguyn container (Phiu EIR) nu nhn nguyn container v kho ring hoc phiu xut kho nu l hng l(LCL) v c rt vo kho ti cng (kho CFS). Cm b t khai ca ch hng c k thng quan v lnh hnh thc cng vi phiu EIR/ Phiu xut hng n hi quan gim st cng cng thanh l t khai v a hng ra khi cng. n y l kt thc quy trnh lm th tc hi quan 1.3.Bn giao hng ha cho khch hng v quyt ton dch v: + Bn giao hng ha cho khch hng: Trng hp khch hng nhn hng ti cng: giao tr cho khch b h s hi quan thanh l cng khch t ly v ch hng v kho. Trng hp giao hng ti kho ca khch hng: Nhn vin giao nhn s giao cho b phn vn chuyn ca cng ty AAAS b h s hi quan thanh l cng xe vo ly hng ch v kho cho khch hng.

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GVHD:

C hai trng hp u phi k bin bn bn giao hng ha v chng t vi khch hng v y l vn bn th hin thc hin xong dch v nhp khu hng ha. + Quyt ton dch v: Cn c vo hp ng dch v i vi khch hng, k ton cng ty s lp b h s thanh ton gi cho khch hng, thng thng gm: T khai thng quan, bin bn bn giao hng ha chng t, cc loi ha n do hi quan, cng v cc c quan nh nc ghi trc tip cho khch hng, bn ngh thanh ton v ha n dch v hi quan. 2. Qui trnh th tc hi quan xut hng ti cng ty AAAS: Ly chi tit ( Packing list ), ha n ( Commerce Invoice ) , ln t khai i. Quy trnh th tc hi quan a. Chun b h s khai Hi Quan: * H s Hi Quan bao gm: T khai Hi Quan: 02 bn chnh ( HQ/2002-XK ) Hp ng mua bn hng ha hoc cc giy t c gi tr php l tng ng hp ng, ha n thng mi. n nm 2005 Chnh Ph ra quy nh mi nn khng cn n Hp ng mua bn hay ha n thng mi khi ra lm th tc hi quan. Vn ti n: 01 bn sao y bn chnh (nu B/L Surendered) hoc bn chnh Original B/L (c th np bn sao c xc nhn ca doanh nghip).

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Ty tng trng hp c th di y, b h s hi quan c b sung thm cc chng t sau: Trng hp hng ha c nhiu chng loi hoc ng gi khng ng nht cn np: Bng k chi tit hng ha: 01 bn chnh v 01 bn sao y chnh. ?Trng hp hng ha nhp khu thuc din phi kim tra nh nc v cht lng cn np: Giy ng k kim tra v cht lng hng ha hoc giy thng bo min kim tra v cht lng do c quan qun l nh nc c thm quyn cp: 01 bn chnh. Trng hp hng ha c gii phng trn c s kt qu gim nh cn np: Chng th gim nh - 01 bn chnh. ?Trng hp hng ha phi c giy php xut khu theo quy nh ca php lut cn np: Giy php xut khu ca c quan qun l nh nc c thm quyn: 01 bn (l bn chnh nu xut khu 01 ln hoc bn sao y bn chnh khi xut khu nhiu ln v phi xut trnh bn chnh i chiu). Trng hp ch hng v hng ha c hng thu xut u i c bit cn np: Giy chng nhn xut x hng ha (C/O) 01 bn gc v bn sao th 3. Nu hng ha nhp khu c tng tr gi l hng (FOB) khng vt qu 200 USD th khng phi xut trnh C/O. Trang 23

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SVTT:

Bao cao thc tap tot nghiep Nguyn Vn Hng -

GVHD:

Cc chng t khc theo quy nh ca php lut lin quan cn np: 01 bn chnh Hng xut phi mu dch th trong b h s m t khai hi quan cn phi c thm n xin xut hng phi mu dch v hng phi mu dch s khng c thu nhp khu. Trng hp doanh nghip ng k lm th tc ln u tin cn b sung: giy chng nhn ng k kinh doanh, giy php xut nhp khu, giy ng k m s thu v m s xut nhp khu. Trng hp hng ha xut khu l ng vt, thc vt cn np giy kim dch ng vt hay giy kim dch thc vt.

* Nhng im chnh cn khai bo trn t khai Hi Quan: T khai hi quan l chng t php l bt buc dng k khai cho i tng lm th tc hi quan. i vi hng xut khu dng mu t khai HQ/2002-XK c mu do cc Hi Quan cp, thng nht mt mu, c in ch XK chm. Nhn vin giao nhn lm th tc Hi Quan phi in y vo 2 t khai cc tiu ch cn thit. Khng c ty xo, khng s dng vit . Thng thng ngi ta s dng my nh ch. c. ng k khai Hi Quan: Sau khi chun b y b h s hi quan hng xut khu nhn vin giao nhn cng ty AAAS s em b h s n b phn ng k t khai hi quan ti cng bc hng ng k lm th tc hi quan. Trc khi ng k cp s t khai v lnh hnh thc kim tra hng ha cho doanh nghip cng chc hi quan ng k tip nhn h s s kim tra cc ni dung sau: - Kim tra tn v m s xut nhp khu v khai thu ca ngi khai hi quan. - Kim tra i chiu cc thng tin trn t khai xc nh c ph hp vi thng tin ca nhng chng t lin quan, iu kin v quy nh v vic lm th tc hi quan. - Kim tra s lng chng t phi c ca b h s hi quan. Nu t khai khng hp l, tu theo mc m cn b Hi Quan yu cu nhn vin giao nhn sa i hoc khng tip nhn t khai hi quan, nu t khai c chnh sa phi c xc nhn ca cn b Hi Quan. Cn b Hi Quan s ghi xc nhn chnh sa vo 25 ghi chp khc ca Hi Quan. Sau khi kim tra thng tin trn t khai hi quan cng chc hi quan quyt nh tip nhn hoc khng tip nhn t khai hi quan ca doanh nghip. Nu tip nhn h s hi quan cn b ng k t khai hi quan s cp s t khai cho l hng , nu khng tip nhn phi tr li l do cho ngi khai hi quan bng vn bn. SVTT: Trang 24

Bao cao thc tap tot nghiep Nguyn Vn Hng * Nhng tiu ch cn thit ca t khai Hi Quan:

GVHD:

1: Ngi xut khu: m s thu, tn, i ch ca c nhn hay cng ty lm th tc nhp hng. V d: CNG TY TNHH TM-DV AN PHT B.C 34 Trn Khnh D, Q1, TP. H CH MINH, VIT NAM. M s thu: 0303062132 Tel : 08 8468130 Fax : 08 8483755

2: Ngi nhp khu: ghi m s kinh doanh, tn, a ch ca bn xut khu V d: OLIVINE ELECTONICS PTE LTD., No.3 KAKI BUKIT CRESCENT #05-01,SINGAPORE 416457 Tel: 0065-68445556 Fax: 0065-68466432

3, 4: Ngi u thc, i l lm th tc Hi Quan. 5: Loi hnh xut khu: nh du X vo ph hp vi loi hnh xut khu ca doanh nghip ( v d: kinh doanh) 6: Giy php kinh doanh: th hin thng tin v giy php v ngy cp giy php, ngy ht hn giy php (nu c). 7: Hp ng: thng tin v hp ng thng mi v ngy k kt hp ng, ngy ht hn hp ng ca doanh nghip nhp khu. V d: S hp ng:V5016-3 Ngy k kt hp ng: 07/03/05 Ngy ht hn hiu lc hp ng:30/04/2005 08: Nc nhp khu: CHINA 9: Ca khu xut hng: VICT port 10: iu kin giao hng: FOB HCMC 11: ng tin thanh ton: USD T gi tnh thu: 15.046 (t gi vo ngy np t khai). SVTT: Trang 25

Bao cao thc tap tot nghiep Nguyn Vn Hng 12: Phng thc thanh ton : TTR (Telegraphic transfer) 13: Tn hng v quy cch phm cht: garment 14: M s hng ho: 8372276 15: S Lng:3,200 16: n v tnh: ci 17: n gi nguyn t (n gi tnh theo ng USD): 5.00 18: Tr gi nguyn t: (s lng * n gi nguyn t): 16,000.00 24: Thu nhp khu: Tr gi tnh thu: Thu sut Tin thu : : 290,759,700 50% 145,379 ,850

GVHD:

19: in s bn sao, bn chnh mi loi chng t np vo. 20: Ngi c thm quyn trong cng ty ng du, k tn, ghi r h tn, chc v v chu trch nhim v ni dung c khai trn t khai Hi Quan. Mt sau t khai l phn dnh cho kim tra v nhn xt ca cn b kim ho. 21: Cn b kim ha ghi t l kim ha v kt qu kim ha. 22: i din doanh nghip k tn xc nhn kt qu kim tra sau khi cn b kim ha kim tra thc t l hng ca mnh v cho nhn xt. 23: Cn b kim ha k tn, ghi r h tn v m s ca h. Thng th 01 t khai c phn cho 02 cn b kim ha kim tra. 24: L ph hi quan phi np: ghi s tin np l ph bng s v bng ch. i vi hng nguyn container th 01 cont 20 np l ph l 30.000 ng, cont 40 l 60.000 ng. Hng l np theo trng lng c th ca hng ho. 25: L Lnh o chi cc ng du, k tn v s hiu quyt nh thng quan cho t khai hi quan. Nhn vin giao nhn phi khai bo y v chnh xc nhng ni dung trn t khai hi quan hin hnh theo yu cu ca c quan Hi Quan. Nhng thng tin trn t khai Hi Quan phi ph hp v trng khp vi nhng chng t lin quan. SVTT: Trang 26

Bao cao thc tap tot nghiep Nguyn Vn Hng d. Lnh hnh thc v phng thc kim tra hng ho:

GVHD:

Sau khi hi quan ng k s kim tra vic chp hnh php lut hi quan ca doanh nghip trn h thng mng hi quan v mc x l i vi b h s theo xut ca my tnh v ca cng chc ng k trn lnh hnh thc. C 03 trng hp sau: lung xanh, lung vng, lung v quy trnh kim tra kim tra theo tng mc cng nh trn ( phn nhp hng ) - Lung xanh (mc 01): Sau khi tip nhn h s ng k lm th tc hi quan, cn b ng k chuyn h s qua lnh o chi cc k thng quan (Hng c mim kim tra chi tit h s v kim tra thc t hng ha) - Lung vng (mc 02): Sau khi tip nhn h s ng k lm th tc hi quan, cn b ng k chuyn h s qua b phn thu, gi kim tra chi tit h s. Nu h s ca doanh nghip hp l, nhng thng tin v tn hng ha, m s hng ha, gi hng har rng v ph hp vi chnh sch thu ca nh nc s chuyn cho lnh o chi cc k thng quan (Hng phi kim tra chi tit h s v mim kim tra thc t hng ha), nu khng hp l v r rng cn b gi thu chuyn sang b phn kim tra thc t hng ha xc nh hng ha v thu sut ca mt hng . - Lung (mc 03): H s sau khi ng k chuyn qua cn b kim tra gi thu. Sau chuyn cho cn b kim tra hng ha. Ch hng s phi xut trnh hng ha cng chc hi quan kim tra. Sau khi kim tra xong nu khng c pht sinh, khng vi phm v th tc hi quan s chuyn cho lnh o chi cc k thng quan (Hng phi kim tra thc t hng ha). Ty t l phn kim ca lnh o hi quan m ngi ch hng phi xut trnh 5%, 10%, hay ton b l hng hi quan kim tra. Khi k thng quan lnh o chi cc s k vo lnh hnh thc mc hng ha c thng quan.

CHNG III MT S NHN XT, KIN NGH V GII PHP NNG CAO HIU QU TRONG NGHIP V GIAO NHN HNG XUT NHP KHU NG BIN BNG CONTAINER TI CNG TY TNHH DCH V GIAO NHN A.A.A.S

I. NHNG THUN LI V KH KHN CA CNG TY TNHH DCH V GIAO NHN A.A.A.S TRONG QU TRNH KINH DOANH DCH V GIAO NHN HNG HA XUT NHP KHU HIN NAY 1.Nhng thun li ca cng ty SVTT: Trang 27


GVHD:

+ Trc tin, Cng ty c s lnh o ti tnh ca ban qun tr nng ng v y kinh nghim. Nhy bn nm bt nhng thay i ca th trng v nhanh chng a ra nhng bin php thch ng vi nhng s thay i lin tc , gip p ng nhu cu, em li hiu qa cao trong kinh doanh. + i ng nhn vin nng n, nhit tnh l li th cnh tranh cho cng ty. H lun hon thnh cng vic vi tinh thn trch nhim cao, gp phn to ln trong vic nng cao uy tn cho cng ty. + Gim c sm nhn ra s cn thit trong ngnh dch v l c s vt cht nn trang b tin nghi, hin i phc v tt cho vic hot ng kinh doanh ca cng ty. + Tn tui ca cng ty c khng nh trn thng trng do cht lng dch v v hiu qu hot ng. + S tn nhim ca nhiu khch hng ni a v cc i tc nc ngoi. + Mi quan h rng ri ca BG cng vi kh nng giao tip ca i ng Sales Marketing cng l mt li th ln h tr cho cng tc khai thc thng v t hiu qu cao, em li li nhun thng xuyn cho cng ty. + C c mi quan h, kt hp cht ch, gi cc nhn vin vi nhau trong cng ty t b phn chng t n b phn k ton v b phn kinh doanh. + B phn giao nhn l nhng nhn vin tr, nng ng, nhit tnh v tt nghip cc trng cao ng, i hc chuyn ngnh nh: Ngoi thng, Cao ng kinh t i ngoi, kinh t Nm vng nghip v hi quan, c quan h tt vi nhn vin hi quan v cc c quan nh nc c lin quan n hot ng xut nhp khu hng ha. 2. Kh khn - Cng ty vn phi duy tr mc ph cao i vi khch hng. - Hot ng Marketing ca cng ty cha m rng do chi ph cao v s hn ch ca khch hng khi s dng dch v. - S cnh tranh trn thng trng ngy cng gay gt, quyt lit lm gim li nhun ca cng ty. - i vi cng tc th tc hi quan: Vn cn phi chi nhng khon tin tiu cc ph cho nhn vin hi quan v nhn vin cng trong qu trnh lm th tc hi quan nn lm gim li nhun v d lm h hng nhng nhn vin trc tip thc hin m khng trung thc do k khai vt qu s tin chi, Vic ny lnh o cng ty rt kh kim sot. Nhn vin chng t vn mc sai st v chm tr. - Php lut iu chnh hot ng nhp khu hng ha cn cha ng b, chng cho v c qu nhiu vn bn hng dn thay th nn khng th cp nht v bao qut c ton SVTT: Trang 28


GVHD:

b dn n c s sai st. Mt khc cn nhiu vn bn c ngi thc thi hiu sai hoc hiu theo nhiu cch dn n tiu cc trong thi hnh cng v. - Cn ph thuc nhiu vo cc i tc cung cp dch v vn chuyn ni a nn dn n mt s trng hp phi tr mc ph cao v chm tr trong giao nhn hng ha nhp khu. II. TRIN VNG CA NGHIP V GIAO NHN HNG HA XUT NHP KHU TI CNG TY TNHH DCH V GIAO NHN A.A.A.S: V nh hng ca cng ty - Vi nh hng r rng trong cng tc thc hin nghip v giao nhn hng ha xut nhp khu ti cng ty TNHH dch v giao nhn AAAS ca ban lnh o cng ty l: Nhanh chng, chnh xc, gim ti a cc chi ph pht sinh, a ra gi dch v thp nht c th cnh tranh c vi cc cng ty hot ng cng ngnh. Phi kt hp vi b phn kinh doanh vn ti quc t hng xut nhp khu 2008 thc hin c 50% lng hng nhp khu. V th trng - Th trng giao nhn vn ti hng ha xut nhp khu cn rt nhiu tim nng hin nay tc pht trin dch v hng ha xut nhp khu ca cng ty l rt cao, tng trung bnh t 30 n 40%/ 01 nm. V nhn s - Cng ty ang duy tr mc lng hp l v cc khon u i nhn vin yn tm cng tc, c mc tng thng xng ng cho nhng thnh vin hon thnh xut sc cng vic c giao. - Cng ty hin c mt quy trnh nghip v hp l, nhanh gn. Lun lun o to nhn vin theo hng hin i ho v song hnh cng nhng thay i ca th trng. a ln lt nhn vin i hc cc lp nghip v do Phng thng mi v cng nghip Vit Nam, Tng cc hi quan v cc hi quan TP. HCM t chc. V c s vt cht - C s vt cht v h thng cng ngh thng tin lun c u t thc hin cng vic. III. MC TIU RA V L TRNH THC HIN: - Gi mc tng trng ca hng xut nhp khu. - Bt u thc hin quy trnh nghip v giao nhn hng xut nhp khu theo hng p dng ISO 9001 trong cng vic v hon thin xin chng nhn vo gia nm 2008. SVTT: Trang 29


GVHD:

- Tuyn dng thm nhn vin mi cho b phn giao nhn: Thm 02 nhn vin trong nm 2006 v 02 nhn vin trong nm 2007. - Hin nay tuy thc hin vic chuyn trch tng mng trong quy trnh nghip v nhng vn cn cha ng b, mc tiu trong thi gian ti phi chuyn mn ha r rng, ng b t khu chng t cho n khu th tc hi quan v bn giao hng ha cho khch hng. Bn cnh mi nhn vin phi nm vng tt c cc khu trong chui nghip v giao nhn hng xut nhp khu phi kt hp nhp nhng gia cc khu v c th thay th bt c lc no cho bt c khu no khi c bin ng v nhn s. - Cn phi c nhiu i tc cung cp dch v vn chuyn ni a nhn c mc gi c hp l v trnh c tnh trng giao hng chm tr. IV. CC GII PHP: - Ci tin trong khu chun b chng t nhm c th khc phc nhng nhm ln, chm tr trong khu chun b chng t. t c iu ny cn thc hin: + i vi nhng cng ty ln l bn hng chnh : cng ty cn t bit ch m bo vic thc hin chng t lun chnh xc, r rng & nhanh chng nhm to s tin tng, tht cht mi quan h lu di. thc hin c iu ny, c th dng bin php c nhn vin chuyn mn m trch phc v cc khch hng ny. + gii quyt tnh hnh trn chng t, trong cc hp ng k kt vi cc i l hay cc hng tu, nn tha thun cc iu khon v pht hnh B/L sau khi hng ln tu & iu khon lu container min ph trong mt khong thi gian c th cho khch hng nhn hng. + Tuyn thm nhn vin ph trch chng t bo m cho chng t giao nhn c hon tt nhanh chng, kp thi. C th phn cng chuyn m trch vic kim tra li chng t hon thnh nhm m bo tnh chnh xc tuyt i (bi v cc chng t trong nghip v giao nhn hng ha XNK i hi tnh chnh xc tuyt i) - Trnh cc khon chi bt thng, lm gim li nhun kinh doanh. a ra mc khon khi lm th tc hi quan v vn chuyn ni a cht ch, hp l. Cng quyt khng bi dng i vi nhng vn m cng ty c th khc phc c m khng nh hng n thi gian v cht lng dch v. - Tng bc khc phc nhng sai st trong khu giao nhn hng t chc tt hn na trong vic giao nhn hng, lm hi lng khch hng. t c iu ny cn thc hin: + Ti kho bi, phn thnh tng nhm ph trch tng cng vic c th nhm trnh tnh trng n y cng vic gy chm tr trong cng tc giao nhn. + Lun cp nht kp thi nhng thng tin chnh xc c lin quan n hng ha giao nhn vic giao nhn c thc hin tri chy, thun tin. SVTT: Trang 30


GVHD:

- Gii phng hng nhanh, to thun li cho khch hng trong vic giao nhn hng nng cao cht lng dch v. V cng tc kinh doanh : - Tng cng b phn kinh doanh. Tm kim khch hng l yu t quan trng nht trong hot ng giao nhn. Do , cng ty phi t khch hng vo v tr trung tm. Mun tm c ngy cng nhiu khch hng cng ty cn tng cng hn na i ng Marketing vi cc hot ng sau : Nghin cu th trng trong nc, mt d th trng ny nh nhng chnh y l ni mang li li nhun cho cng ty. Nng ng trong vic tm kim khch hng bng cch dng cc phng tin thng tin hin i (Telephone, fax, e-mail) lin lc hoc tip xc trc tip vi khch hng. Phn chia th trng v phn cng mi nhm nhn vin ph trch mt s phn khc th trng c th khng trng nhau. So snh dch v ca mnh v dch v ca i th cnh tranh tm v pht huy nhng th mnh ca mnh, gip tng cng tnh u vit dch v cng ty mnh. Sau khi c c khch hng, phi lun pht huy mi bin php tng cng hp tc kinh doanh nhm gia mi quan h lm n lu di bn vng. Thc hin iu ny bng chnh cht lng dch v ca mnh cng vi thi n cn chu o lm hi lng khch hng. Tng ng k lng khch hng nh hot ng Marketing ca cng ty, t tng doanh thu, to tin cho li nhun tng ln. Cng c v nng cao uy tn trong ngnh giao nhn, to s ch i vi cc nh xut nhp khu trong v ngoi nc. Ti a ha cht lng dch v v s tha mn ni khch hng. Ngy cng pht huy nng lc v trnh ca nhn vin. Gip cng ty ni ring v ngnh giao nhn ni chung ngy cng c th ng vng chc cng nh ngy cng m rng hot ng trn th trng trong nc cng nh ngoi nc. V. KIN NGH: 1. Vi lnh o cng ty TNHH DCH V GIAO NHN AAAS: + Trong vic tuyn nhn vin cho b phn sale th cng ty nn tuyn nhng ngi hc i Hc, Cao ng Ngoi Thng, Hng Hi, Kinh T. V nhng trng ny dy c lin quan n xut nhp khu ni chung v giao nhn ni ring v cng ty cn phi tuyn thng qua hnh thc trn bo hay ti cc cng ty cung ng lao ng th ngun lao ng c rt nhiu trong vic tuyn chn ph hp nhu cu ca mnh v trong vic tuyn chn cho b phn sale th cng ty cn t ra cc tiu chun: trnh ngoi ng chuyn ngnh, kh nng giao tip vi khch hng, chuyn mn trong nghip v giao nhn, nhy bn

SVTT:

Trang 31


GVHD:

+ Cng ty cn khai thc nhiu hn na cc khch hng trong v ngoi nuc thng qua cc phng tin thng tin nh internet v hin nay vic xut nhp khu thng qua phng tin ny rt pht trin v khch hng cng ang dn quen thuc vi phng tin ny, cho nn cng ty cn phi xy dng Website ca mnh 1 cch n tng gy s ch khin khch hng khi lt qua cng phi dng li tm hiu, ng thi trn web cn c nhiu thng tin hn na trong cc vn dch v giao nhn ca cng ty. + Cng ty nn tng cng b phn lm th tc hi quan v khch hng thng yu cu lm hng trn gi. Nu c iu kin, cng ty nn c nhn vin tham d lp lm th tc hi quan do tng cc Hi Quan t chc. Kha hc hng dn cc doanh nghip lm th tc hi quan tht nhanh chng, khng b sai v nng cao trnh cho nhn vin khng nhng b phn kinh doanh, chng t + Lun i mi quy trnh cho ph hp vi xu th th trng. + To iu kin cho nhn vin hc tp nghip v v h tr kinh ph h nng cao kh nng anh ng v mt s ngoi ng khc nh: Ting Hoa, Nht, Php - Cui cng, quy nh c th mc thng xng ng cho mi nhn vin khi h tm kim c khch hng ln cho cng ty. iu ny khuyn kch tinh thn lm vic v phn u ca nhn vin, gip cng vic t hiu qu cao hn. - Thit k cng ngh phn mm cho b phn chng t hng nhp lm nhanh chng cho vic chun b Manifest v chnh xc lm Bill trnh vic chnh sa mau gii phng hng cho khch hng. 2. i vi cc c quan qun l nh nc lin quan - Nn su st hn vi thc t giao nhn hng ha xut nhp khu c nh hng ng n trong cng tc ban hnh cc vn bn quy phm php lut iu chnh hot ng xut nhp khu hng ha. - Vic cp th u tin cho cc doanh nghip chp hnh tt php lut l rt tt nhng khi a quy nh ny vo thc hin c nhng pht sinh gy phin h cho doanh nghip. V d doanh nghip c th u tin nhng mng my tnh ca hi quan vn a ra nhng thng tin dn n v hiu gi tr ca th. Nn chng khi doanh nghip c cp th th cho php lm cam kt c hng u tin v nhanh chng khc phc phn mm ca c quan hi quan. - Tnh trng nhn tin bi dng ca doanh nghip tuy c hn nhng vn cn l gnh nng cho chi ph giao nhn hng ha c bit l hng nhp khu. V vy nn thc hin nghim tc vic kim tra nhn vin ngnh v x pht thch ng nhng i tng vi phm. - Thc hin nghim tc vic gii p thc mc cho doanh nghip, thi gian qua c thc hin nhng ch l cho c, cha p ng c yu cu ca doanh nghip.

SVTT:

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GVHD:

- Yu cu nhn vin hi quan thc hin ng nhng quy nh v thi gian lm vic v thi gian thng quan hng ha.

HT

SVTT:

Trang 33

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Bao Cao Thuc Tap Tot Nghiep Cty AAAS