IE Singapore iadvisory Seminar 2014 Export & Import Vietnam

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IE Singapore iadvisory Seminar 2014 Export & Import Vietnam Singapore, October 14 th, 2014 Vu Duc Thinh National Gateway Manager, DHL Express Vietnam

Contents 1. Vietnam Overview 2. Vietnam Customs Clearance 3. DHL Express in Vietnam 4. Q&A 2 Export and import Vietnam Singapore October 2014

Vietnam Overview General information: Official Name: Political system: Capital name: Time zone: Area Population Major cities: Principal rivers: Principal industries: The Socialist Republic of Vietnam Communist State Hanoi UTC + 7 hours 331,210 sq. km 90 million Hanoi, Ho Chi Minh City (Saigon), Haiphong, Da Nang Mekong, Red Food processing, garments, shoes, machine-building; mining, coal, steel; cement, chemical fertilizer, glass, tires, oil, mobile phones 3 Export and import Vietnam Singapore October 2014

Vietnam Overview 4 Export and import Vietnam Singapore October 2014

Vietnam at a Glance Economy Overview (2013): GDP total: $176 billion GDP per capita: $1,960 GDP growth rate (%): 5.42% Inflation 6.04% Total exports: Total imports: FDI Inflow: Forex reserves: Currency: Economic Status $132.2 billion $131.3 billion $21.6 billion $32 billion 1 USD= 21,246 VND World 42 nd largest Economy 5 Export and import Vietnam Singapore October 2014

Vietnam Trade: Import & Export Import-Export turnover 2013 top 5 import market 180 160 24% 28.03% 140 120 100 114.6 132.2 154.4 7.01% 8.83% 15.84% 16.30% 80 60 40 56.6 71.6 96.3 China ASEAN Korea Japan EU Others 2013 top 5 export market 20 29% 18.46% 0 68.8 84 105.8 114.3 131.3 154 2009 2010 2011 2012 2013 2014 E 9.91% 17.93% Export Import 10.29% 13.99% Source: Vietnam General Statistics office/ General customs EU USA ASEAN Japan China Others 6 Export and import Vietnam Singapore October 2014

Vietnam Trade: Key Commodities 2013 Imported commodity 2013 Exported commodity 13.48% 16.26% 50.72% 14.17% 46.52% 8.09% 5.33% 5.07% 6.09% 13.54% 2.28% 5.10% 2.82% 6.35% 4.16% Computer/Electronic device Machinery/tools Mobile phone and spare part Electronic Fuel Mobile phone/spare parts Seafood Wood and products Garment/shoes material Steel Garment/textile Shoes Chemical Other Other Source: Vietnam General Statistics office/ General customs 7 Export and import Vietnam Singapore October 2014

Vietnam Singapore Trade Relationship Facts Viet-Sin trade 2010-2013 (US$ billion) 41 years official relationship: 1973-2014 #3 FDI country; USD 30.3 billion; 1,266 projects; US$ 8.4 billion in 2013 trade; #6 market after CN, JP, US, KR, TW; #1 in ASEAN 24 daily flights 15 10 5 0-5 -10 10.21 10.36 10.87 7.39 3.06 2.25 1.61 1.66 2010 2011 2012 2013-5.78-8.55-8.11-7.81 Export Import Trade balance Source: Vinh Phuc Industry and Trade Department 8 Export and import Vietnam Singapore October 2014

CUSTOMS CLEARANCE

Law Major law and regulations on import and export Type Number Issuer Issued date Contents 54/2014/QH13 The National Assembly Circular 128/2013/TT-BTC MOF 10/09/13 Circular 13/2014/TT-BTC MOF 24/01/14 10 Export and import Vietnam Singapore October 2014 23/06/14 Law on customs Customs procedures, customs supervision and inspection, export tax, import tax, and administration of tax on exported goods and imported goods Stipulates regulations on customs procedures for products outsourced for foreign trader Circular 22/2014/TT-BTC MOF 14/02/14 E-customs procedures for commercial exports and imports Circular 100/2010/TT-BTC MOF 09/07/10 Customs procedure for imports and exports sent via international air express delivery services Circular 156/2011/TT-BTC MOF 14/11/11 Promulgating the list of Vietnam s imports and exports Circular 83/2014/TT-BTC MOF 26/06/14 Guideline for implementing value added tax based on the import tariff shchedule Circular 164/2013/TT-BTC MOF 15/11/13 Promulgation of export tariff schedule and preferential import tariff schedule Decree 187/2013/ND-CP The Government 20/11/13 Circular 04/2014/TT-BCT MOIC 27/01/14 Circular 05/2014/TT-BCT MOIC 27/01/14 Circular 126/2014/TT-BTC MoF 28/8/14 Detailing the implementation of the commercial law regarding international goods sale and purchase and good sale, purchase processing and transit agency activities with foreign countries Elaborating the implementation of the Government's decree number 187/2013/ND-CP dated 20 Nov, 2013, which elaborates the regulations on international trade of law on commerce Providing for temporary import for re-export, temporary export for reimport, border-gate transfer of goods On procedure for declaration, collection, payment of taxes, late payment interests, fines & other amounts payable upon export and import

Clearance documentation PACKING LIST - Import licence - Business licence - Inspection licence - Processing contract - Commitment letter - Certificate of origin - Others (if any) 11 Export and import Vietnam Singapore October 2014 11

Export - Vietnam Customs Regulations No duty / tax for exported shipments (except for minerals). Based on destinations regulations, attached to physical shipments. quarantined shipments need to be passed to quarantine department and have certificates Wooden items, made from wood in grade 1 and 2 ( precious / rare wood) are prohibited to be exported. Repair / return items should have serial numbers shown on customs paperwork for re-checking when shipments re-enter VN. Chemicals are required to have MSDS attached for verification. Items concerning the VN war ( Zippo lighters, prints, uniform etc) are prohibited and will be seized by customs. 12 Export and import Vietnam Singapore October 2014

Import modes Types of Import Entry Formal Entry Common Informal Entry Express Informal Entry Machinery for Fixed Assets Processing for Export Manufacturing for Export Temporary Import Normal Informal Import Document Deminimus import Low value duty import Temporary Import High-value import Re-direction for immediate re-export Normal Formal Import 13 Export and import Vietnam Singapore October 2014

Entry Type: Formal Import Entry Type of Goods Reason for Import For local use Duty incurred VAT Other requirement Payment Terms Machinery for Fixed Assets Local Use Yes No Yes (if it can be manufactured locally) No (if it cannot be manufactured locally) 1. Import License 2. Approval for Tax Exemption NIL All Processing No For Eventual Re-Export No No 1. Processing Contract 2. Raw Material Monitoring Sheet NIL All Manufacturing No For Eventual Re-Export Yes Yes Export Contract within 275 days All Import for immediate re-export No For immediate Re-Export Yes Yes Export Contract within 275 days Specified Commodities Temporary Import No For Eventual Re-Export Yes Yes Bank Warranty Before Release of Goods All Commercial Uses Yes Yes Yes Bank Warranty Before Release of Goods 14 Export and import Vietnam Singapore October 2014

Entry Type: Common Informal Import Entry Type of Goods Reason for Import For local use Duty incurred VAT Other requirement Payment Terms Specified Commodities Temporary Import No For Eventual Re-Export Yes Yes 1. Bank Warranty 2. Import License 3. Others (if necessary) Before Release of Goods All Non-Commercial Uses Yes Yes Yes 1. Bank Warranty 2. Import License 3. Others (if necessary) NIL 15 Export and import Vietnam Singapore October 2014

Entry Type: Express Informal Import Entry Import Category Type of Goods Value Limit Duties & Taxes Incurred Rate Document Document No limit No NA Deminimus Entry Category 1 (L1) a. Commercial Documents b. General Cargo VND 1 Million (USD48) No NA Low Value Duty Entry Category 2 (L2) General Cargo VND 1 Million (USD48) to VND 20 Million (USD950) Yes As per HS Code a. General Cargo with value >VND 20 Million (USD950) High Value Duty Entry Category 3 (L3) b. Cargo requiring import licences/permits from appropriate authorities c. Cargo with restricted contents a. > VND 20 Million (USD950) b-d. VND 20 Million (USD950) Yes Yes d. Cargo with controlled commodities Note: DHL Express acts as a liaison party between customs and importer 16 Export and import Vietnam Singapore October 2014

Customs Clearance Practice in DHL Express Vietnam Customs Clearance 6 days a week, ( 0800 to 1700 Mon - Fri & Sunday) Approximately 40% of dutiable inbound shipments are physically inspected. Document shipments are randomly inspected if required. X-ray machines are used for shipment screening, both Import & Export. Inbound shipments can be cleared on a Formal or Informal basis depending on Import licenses, business license & customer s request 45 dedicated Customs Officers are assigned to work in DHL premises. Censorship commodity like CDs, books, brochure will be inspected by censorship authorities Fabric which over 25m, textile product which over 2 pcs will need to go for quality (formaldehyde) test 17 Export and import Vietnam Singapore October 2014

OVERVIEW OF IMPORT PROCESS Receives images of shipment paperwork. Reviews & approves manifest Prints Manifest & submits to Customs. Flight arrival Containers brought to DHL facility direct from aircraft Classifies by Category (1, 2, 3) Applies formal import mode. Translates description & classifies Release? Processes with Customs by categories (informal clearance) Prepares all document & paperwork, processes Customs clearance NO YES Holds. 18 Export and import Vietnam Singapore October 2014 Contacts customer to have information supplement. Supports DHL to have information supplement.

Prohibited commodities (Import) Most of used or second-hand goods. Any advertising material for cigarettes or alcohol Antiques Asbestos Firearms or parts of Furs Gambling devices Ivory Military equipment Playing cards Pornography 19 Export and import Vietnam Singapore October 2014

Commercial clearance VNACCS/VCIS system 20 Export and import Vietnam Singapore October 2014

DHL IN VIETNAM

DHL Express Within The Group Corporate Center Post - ecommerce - Parcel (PeP) EXPRESS GLOBAL FORWARDING, FREIGHT SUPPLY CHAIN DHL CUSTOMER SOLUTIONS & INNOVATION GLOBAL BUSINESS SERVICES 22

DHL Express Vietnam Overview 26 Years in Vietnam country as a Pioneer of Express 02 Gateways 10 Service locations Market Leader in International express 01 Dedicated Aircraft 134 Vehicles 1988 Established in Vietnam 450 Certified International Specialists 10 Active Customers with new accounts every day 23 Export and import Vietnam Singapore October 2014

Unparalleled Infrastructure and Best in Class Operations 2 Gateways at the core of our operations >97 % >98 % Transit Performance Pre noon city delivery QCC 1st Quality Control Center - Service Center / Depot 3 > 41 % TAPA certified with more on the way Cleared on arrival - Gateway 2.5 mn shipments - Dedicated Aircraft 19 mn kilograms 24 Export and import Vietnam Singapore October 2014

Security Features High Value Cage Customs Bonded Warehouse Security Control Center CCTV Surveillance System Facility equipped with intrusion and motion detection alarm system Security-trained Guards on duty 24x7 E-Card Access System Independent access gate into the General Area In-House Customs Surveillance System 25 Export and import Vietnam Singapore October 2014 25

Why choose DHL Express to and from Vietnam Strong brand Strong brand awareness, leading in Express industry in Vietnam. Full express service World s largest geographical network Dedicated DHL Aircraft Time Definite services with various time options (Standard, Express 9:00 am, Express 10:30 am, Express 12 noon, Same day service) Genuine worldwide service coverage, reaching more destinations than any other express carrier Next-day delivery to most Asian cities with over 40 ton payload capacity 5 days a week Only charter flight with same day uplift Earliest flight arrival and latest flight cut-off Advance Custom clearance Flight arrival as early as 5:45 AM in the morning and latest flight take-off at 9:55 PM Only DHL Express is currently performing Sunday inbound clearance. 26 Export and import Vietnam Singapore October 2014

HO CHI MINH SOUTH SERVICE CENTER 27 Export and import Vietnam Singapore October 2014

HO CHI MINH NORTH SERVICE CENTER 28 Export and import Vietnam Singapore October 2014

HO CHI MINH GATEWAY 29 Export and import Vietnam Singapore October 2014

HANOI SERVICE CENTER 30 Export and import Vietnam Singapore October 2014

HANOI GATEWAY 31 Export and import Vietnam Singapore October 2014

THANK YOU