IMPORT COSMETICS PLAN

GROUP ASSIGNMENT-IB1262
Lecturer: Nguyen Quoc Bao
Group members:
1. Nguyễn Thị Kim Long
2. Dương Trùng Dương
3. Nguyễn Trọng Nhật Anh
4. Lê Quỳnh Phương Anh
5. Huỳnh Thị Mỹ An
6. Trần Thị Vân Anh
Contents
I- INTRODUCTION: ............................................................................................................................. 3
1. Brief of company: ............................................................................................................................ 3
1.1 Objective: ....................................................................................................................................... 3
1.2 Mission and Vision:....................................................................................................................... 3
1.3 Product: ......................................................................................................................................... 3
2. Muji-Japan Brand: ......................................................................................................................... 8
3. Market Situation: ............................................................................................................................ 8
3.1 Market analysis: ...................................................................................................................... 8
3.2 Segmentation and Target market of Company: ................................................................. 11
II- SET UP ENTITY: ......................................................................................................................... 12
1. Fully prepare necessary information for compiling the dossier for enterprise establishment.
12
2. Drafting and filing the company establishment document ....................................................... 12
3. Make the legal seal ........................................................................................................................ 12
4. Post-establishment procedures .................................................................................................... 13
★ Results obtained after the completion of the procedures for the establishment of the enterprise:
13
III- IMPORT PROCESS: ................................................................................................................... 13
1. Signing Sales Contract: ................................................................................................................ 14
2. Procedures for Import Cosmetics to Vietnam: .......................................................................... 14
2.1 Procedures for announcing cosmetics: ................................................................................ 14
2.2 Customs procedures: ............................................................................................................ 15
IV- RISKS: ........................................................................................................................................... 19
1. Transportation risk: ..................................................................................................................... 19
2. Exchange rate risks: ..................................................................................................................... 19
3. L/C related risks: .......................................................................................................................... 19
V- SAMPLE OF RELATED DOCUMENTS: ................................................................................. 19
1. NOTIFICATION OF COSMETIC PRODUCT ........................................................................ 19
2. SALES CONTRACT: ................................................................................................................... 21
3. COMMERCIAL INVOICE: ........................................................................................................ 25
4. CERTIFICATE OF ORIGIN ...................................................................................................... 27
VI- TAX: ............................................................................................................................................... 29
 1. Import tax: ..................................................................................................................................... 29
2. VAT: ............................................................................................................................................... 30
VII- REFERENCES: ............................................................................................................................ 31
 I- INTRODUCTION:
1. Brief of company:
4ALD BEAUTY will be a limited liability partnership registered with the Ministry of Health (MoH) for
quality assurance and identification purposes.
Authorized capital stock: 6 billion VND
Company Name: 4ALD BEAUTY CO., LTD
Address: 768 Su Van Hanh, Ward 10, District 10, Ho Chi Minh City, Vietnam
Legal representative of the company: TRAN THI VAN ANH
Email: 4aldbeauty@gmail.com
Website: https://4aldbeauty.vn
1.1 Objective:
Create a great working environment, treat each other with respect。

Censorship of quality before the shelf, ensure the excellent quality and service attitude best.
Bring the highest quality beauty products to contribute to the confidence of women.
Will be refunded for free if the item is defective.
Business philosophy: Customers are God, customers are always right, 4ALD always oriented to customers,
always respect and listen to customers, 4ALD will be the companion of customers across the country
1.2 Mission and Vision:
Provide cosmetic products imported from Japan's parent company, Muji, since there are no official stores
in Vietnam. Therefore, 4ALD represents the main distributor of Muji.
4ALD to bring genuine goods to Vietnam, to Vietnamese consumers more convenient, no waiting order
from the main company in Japan.
Become the exclusive distributor of Muji cosmetics line for all age groups of prestige, quality and service
in Vietnam market

1.3 Product:
Muji Moisturising Cream
Moisturising Milk

Light Toning Water

Muji Cleansing Foam

All In One Essence Gel

Muji Oil Free Liquild Cleansing

Moisturising Essence Eyes Serum

Muji Suncreen

Muji Foundation

Muji Loose Power

Muji Lip Balm

Muji Lip Cream

Set of Muji Organic

 Set of Muji Anti-aging

Set of Muji Basic For Oily Skin

2. Muji-Japan Brand:
Muji is a Japanese cosmetic brand owned by Muji Co., Ltd. (Ryohin Keikaku Co., Ltd.) owned by Seiyu
(registered in May 1979).
Phone: 0120 -14 -6404.
Address: Higashi Ikebukuro 4-26-3 Toshima-ku, Tokyo 170-8424, Japan.
Achievement of the brand Muji cosmetics
September 2013: Muji signs the UN "Global Compact" on ten principles of human rights, labor, anti-
corruption and the environment to ensure workers' rights and ensure the production, Transparency in 2014.
Muji received the "Best Lotion (Sensitive Skin, High Moisture)" award from the Japanese magazine
@cosme.
Muji currently has the following product lines: Muji Skin Care Products; Muji makeup products; Muji Hair
Care; Muji Body Care; Muji essential oil
Muji is known for three views on product development:
- Selection of materials, input materials are good.
- Strict production process ensures product quality.
- The product is packaged with a simple packaging.

3. Market Situation:
3.1 Market analysis:
"The level of consumer optimism in Vietnam is still as high as that of the second quarter of last
year, higher than the global average and above the neutral level. Vietnam remains in the top 10
most optimistic nations in the world in the past two years. "

The premium products of the body care industry accounted for 23% of the total industry with a
growth rate of 22%. Accordingly, the rich people of Vietnam gradually shifted the demand for
health care from inexpensive, inexpensive, inexpensive, non-branded cosmetics and cosmetics to
world-renowned brands.
Representatives of Neilsen Market Research Company said that Vietnam has a population of over
100 million people, ranked 14th in the world. Of these, about 60% are under the age of 35.
Vietnamese market because it is a potential market with a GDP growth rate of over 6% per year,
with the population aged under 35 accounting for 60% of the population. On the other hand, per
capita income in Vietnam is rising rapidly, currently estimated at 53.5 million VND / year
(equivalent to 2.385 USD, up 170 USD compared to 2016). Only export turnover in the domestic
cosmetics increased rapidly from $ 3 billion in 2016 to $ 6 billion in 2017, of which, 95% is
imported cosmetics.

Source: Statista. (2018). Cosmetics - Vietnam | Statista Market Forecast.

Foreign brands are dominating the cosmetics market, especially the high-end market segment. Around 90-
95% of the market for international cosmetics products is centered in big cities (Ho Chi Minh & Ha Noi)

MARKET SHARE OF INTERNATIONAL BRANDS IN

VIETNAM'S BEAUTY AND COSMETIC INDUSTRY
Others
7%
US
10% Korea
30%
Thailand
13%

Japan
17% EU
23%

We can see Japan with 17% in the market share for cosmetics products ranked the third position. In addition,
Vietnamese people often consider Japanese products as ‘good quality” and “good value for money”. Ms.
Claudia Bonfiglioli - International Director of Informar Beauty, said: "Vietnam now has more than 400
enterprises producing and trading cosmetics. Foreign companies only account for 25% of the volume (about
100 companies), but they account for 90% of the market share. South Korea is the largest exporter of
cosmetics to Vietnam with nearly 30% market share, followed by the EU with 23%, Japan with 17% and
Thailand with 13%.
The research of Q&Me shows that there is 44% of Vietnamese women usually wearing makeup in which
24% wear makeup every day, 44% women wear makeup once a week.
Moreover, through Vietnam-Japan Economic Partnership Agreement (VJEPA) also have effect on tariff, it
means the tariff of most imports will have to fall to 0-5%. These combine with high population with young
and active generation make Vietnam a very potential market.
3.2 Segmentation and Target market of Company:
1. Segmentation by geography: Ho Chi Minh City
2. Segmentation by Anthropology
- Age: 20 years old to 35 years old.
- Gender: Female
- Average income, students.
3. Segmentation by Psychology:
- Interested in quality products, medium.
- Interested in beauty, appearance.
4. Behavior Segmentation:
- Use the services of spa, beauty care in Ho Chi Minh City
- Young girls, tend to be beautiful and trendy
II- SET UP ENTITY:
1. Fully prepare necessary information for compiling the dossier for enterprise establishment.
+ Choose the business structure: Limited Liability Companies
+ Prepare copy of ID card or passport of the members (shareholders).
+ Choose company trade name: 4ALD
Determine the address of the office under the lawful use of the company.
Determine the authorized capital stock: 6 billion VND.
Determine the title of legal representative of the company. The title of the representative should be
the director (general director): TRAN THI VAN ANH.
Determine business field according to the law on business registration.
2. Drafting and filing the company establishment document
● Prepare company dossiers, prepare all papers as prescribed in Article 20 of Decree 43
❖ Application for enterprise registration
❖ Company rules
❖ A valid copy of one of the personal identification papers for cases where the
founding members or founding shareholders are individuals./ A valid copy of the
establishment decision, business registration certificate or enterprise registration
certificate or other equivalent paper
❖ Written certification of legal capital by competent agencies or organizations, for
companies conducting lines of business for which legal capital is required by law
❖ Valid copies of practicing certificates of one or several individuals, for limited
liability companies
● Apply to the Provincial Business Registration Office where the enterprise is located
(Article 25 of Decree 43/2010 / ND-CP dated 15 April 2010).
● After 3 working days from the date of receiving the dossier, if your application is valid,
you will be issued with the certificate of business registration.

3. Make the legal seal

● Bring a copy of the Certificate of Business Registration to the seal-making office to make a seal
● Get the legal seal - When you come to receive the seal, representatives of the business bring with
the certificate of business registration (original). In addition, if the legal representative of the
 enterprise can not directly receive the seal, it can be authorized (authorized notary) for other people
to receive the seal.

4. Post-establishment procedures
● Step 1: Register the initial tax declaration with the tax office at the place of business registration
within the prescribed time limit.
● Step 2: Apply for online tax registration via digital signature service, "From July 1, 2013, all
enterprises nationwide must declare and file tax returns online. This is regulated in Law No.
21/2012 / QH13 on amending and supplementing some articles of Law on Tax Administration.
● Step 3: Posting the statement: Within thirty days from the date of issuance of the business
registration certificate, the enterprise must publish on the business information network of the
business registration office under the types of printed or electronic newspapers in three consecutive
issues.
○ In case of a change in the business registration contents, the enterprise shall have to
announce the contents of such change within the time limit and according to the mode
specified in Clause 1, Article 28 Enterprise Law.
● Step 4: Submit the declaration form and pay license tax (Form 01 / MBAI issued with Ministry of
Finance's Circular No. 156/2013 / TT-BTC dated 06/11/2013).
● Step 5: Submitting the notice applying the method of calculation of VAT (Form 06 / GTGT issued
together with Circular No. 156/2013 / TT-BTC dated 06/11/2013 of the Ministry of Finance).
● Step 6: Make purchase, print order, self-printed invoices according to Circular 39/2014 / TT-BTC
invoices are valid from 01/06/2014. From of 1 September 2014, new businesses will be registered
for the method of calculating VAT by the deduction method and be entitled to print VAT invoices.
● Step 7: The company is obliged to post or hang "inter-bill 2" at its head office.
● Step 8: Prepare all business conditions for conditional business lines.

★ Results obtained after the completion of the procedures for the establishment of the enterprise:
● Business license & Corporate tax code
● Corporate seal of the enterprise
● Charter of the company (Establishment report, Certificate of capital contribution, Register of
members, Business registration, Charter of the company)
● VAT invoice
● Notification of using "order invoice"
● Announcement of opening bank account to DPI (Department of Planning and Investment)
● Registration of the fixed asset depreciation method
● Notification on conversion of tax calculation method VAT of the taxpayers
● Notification of application of tax deduction method
● Notification of electronic tax registration
● Notice of issuance of Certification of digital certificates.
● Certification of digital certificates.
● "Token" for tax declaration through the internet.

III- IMPORT PROCESS:

 1. Signing Sales Contract:
The first step is to negotiate and sign the sale contract with foreign partners. Accordingly, two sides will
agree on the conditions related, including the following key terms:
- Name of goods
- Commodity specifications
- Quantity/ weight of goods
- Price
- How to pack
- And some other important terms:
+ Term of Delivery (CIF, FOB, EXW,...)
+ Delivery time
+ Payment: time, method of payment: by Telegraphic Transfer (T/T); Letter of credit (L/C)
+ Voucher of merchandise must be sent to buyer
2. Procedures for Import Cosmetics to Vietnam:
Cosmetics are specialized, subject to the management of the specialized agency is the Drug
Administration - Ministry of Health.
As stipulated in Article 35 of the Ministry of Health's Circular No. 06/2011 / TT-BYT: Regulations on
management of cosmetics, cosmetic products have been received by the Drug Administration of
Vietnam - Ministry of Health Announced effective cosmetics are allowed to import into Vietnam. The
import procedures shall be carried out at customs offices according to current regulations. When
carrying out import procedures, the enterprise shall produce to the customs office the declaration form
for cosmetic products already received by the Drug Administration of Vietnam.
As a result, the procedure for importing cosmetic products in Vietnam is divided into 2 steps: carrying
out the procedures for announcing cosmetic products and carrying out procedures for importing
cosmetics at customs offices.
2.1 Procedures for announcing cosmetics:
Include the following steps:
Step 1: Prepare the dossier for the announcement of cosmetics
Profile announce details are specified in Circular 06/2011 / TT-health insurance, including the
following documents:
1. Notification of cosmetic products: 02 copies
2. Business registration certificate: Copy
3. Power of attorney from manufacturer: original (or copy) with consular legalization
4. Certificate of free circulation (CFS)
Step 2: Apply to the Drug Administration of Vietnam - Ministry of Health
Step 3: Solve the cosmetic announcement dossier:
- Within 3 working days from the date of receiving the valid announcement dossier and the announced fee
as prescribed, the competent state management agencies shall have to promulgate the numbers on the
promulgation of promissory notes for cosmetic products.
- In case the dossier of publication is not satisfactory as prescribed, within 5 working days after receiving
the dossier, the dossier-receiving agency shall notify in writing the organization or individual of the
announcement. The application has not yet been submitted to amend or supplement the dossier (specify the
contents not yet satisfied).
- Within 5 working days after receiving additional dossiers satisfying the provisions of this Circular,
competent state management agencies shall promulgate the number of receipts of promulgated notices of
cosmetic products.
- If the amended and / or supplemented dossier fails to meet the prescribed conditions, within 5 working
days after receiving the supplementary dossier, the dossier-receiving agency shall notify in writing the
number of the receipt of the voucher. Announces cosmetic products for this product.
- Within 3 months from the date of issuance of the written notice requesting the amendment or
supplementation of the dossier on the announcement of cosmetics, if the competent state management
agency does not receive additional dossiers of the organization or individual, The published dossiers are no
longer valid. In this case, if organizations or individuals want to continue publishing, they must submit new
dossiers and pay new fees according to regulations.
*** Note: Make cosmetic procedures should be done before importing goods. This means that you need to
enter the sample first, then bring the sample to the management office for publication. Since the publishing
time is about 10-15 days and to ensure the quality of imported goods to Vietnam should import cosmetics
in advance, avoid Demurrage fee, Detention fee,... Each cosmetic product must be made of a separate
statement, valid for 5 years.
Cosmetic announcement tax:
According to the law, the official cost paid by the licensing agency for the publication of cosmetics is
500,000 vnd for a cosmetic product. This project consists of 15 sets.
About the cost of publishing cosmetic services:
- In case of announcing from 11 or more dossiers, the service fee will be VND 1,500,000 vnd / dossier.
The cost of publishing the above-mentioned cosmetics includes service charges and official fees paid to the
Drug Administration of Vietnam but not including 10% VAT;
2.2 Customs procedures:
Commodity: Muji Cosmetics
Imported from Japan
Declarate at Cat Lai Port
Business type A11
Payment method: L / C
2.2.1 Prepair the documents:
To complete the procedures for importing goods in this step, there must be a set of documents for customs
dossiers. Normally, after the goods are loaded onto a ship at a foreign port, the seller sends you a set of
original documents.
The number and type of documents are specified in the sales contract, and usually include the following:
- Commercial Invoice: 3 originals
- Packing list: 3 originals
- Bill of lading: 3 originals
- Receipt of cosmetic announcement: Copies
- Certificate of Origin_CO: Form JV
2.2.2 Declaration and transmission Customs declaration on customs declaration software:
- Use ECUS5 / VNACCS software for Customs declaration and data transfer.

- Receive feedbacks on software declarations.

- Print the entire import declaration and distribute it and pay import tax. (Can be transferred or deposited
directly at the bank).
Then transfer to the accounting department to fill the tax procedures at the bank and receive the payment
to the state budget has been carpentry.
Note: Cash receipts are evidence that the company has paid taxes, not lost. When depositing in the customs
office to open the account only copy photocopy.
Check:
* paper money on paper
* type of import (A11)
* and other company information
2.2.3 Get the Delivery order D/O
● Delivery order is an important document to carry out port procedures when inspecting,
taking samples for specialized inspection, and when taking goods.
● You go to the carrier's address, bring the following documents:
a. Identity card: 1 copy
b. Bill of lading: 1 photocopy (should be full on both sides). Many companies have photo
copies available, but some shipping companies (eg: SITC) ask the owner to bring a copy
of B / L for the customs documents.
c. Original bill of lading (if any): 1 copy.
Note: there should be the company director sign + sealed & marked title on the back of
the original bill of lading; If not, many carriers will require to submit all 3 originals.
d. Fees: Pay local charge and freight (if needed)
● If your company is a consignee on your carrier's Master B / L, just go to the shipping lines
to get the order. If you use House B / L, you will get orders from the freight forwarder.
2.2.4 Goods clearance:
Receive the results of classification, payment of import duties and VAT.
Documents required for clearance include:
- Declaration of goods (results of distribution).
- HBL (House bill of lading); MBL (Mater bill of lading)
- Packing list, Invoice
- Order of delivery (D / O)
- Other documents (C / O, C / Q, ..
If you hire a FWD company, you will need a letter of introduction from the importing company.
Take the documents down to the customs office in charge, based on the flow of declarations will be divided
into the inspection of documents or transfer through customs inspection or direct delivery to the customs
clearance if the green channel.
- If the green channel meets customs clearance to liquidate goods
- If the yellow channel, the customs office will check the documents, if the declaration is valid, the
declaration will be transferred to the customs office. If it is suspected that it will be transferred through
customs inspection to carry goods inspection, if the documents is not valid, then re-declaration and
preparation of valid documents.
- If the red channel, after the results of the inspection of the documents are completed, if the documents are
valid, then will go through customs inspection to carry out goods inspection. If goods are inspected as stated,
they will be imported into the system and liquidated goods, problem goods are handled on a case-by-case
basis.
After checking the goods will proceed to release the goods on the system, the carpentry on the bar code.
2.2.5 Take the goods out of the CFS warehouse and transport the goods to the warehouse of the
company:
Pick up the delivery slip with bar code to the warehouse receiving goods. (Hire transportation company to
warehouse).
From Cat Lai port to warehouse (6 Pham Van Hai) 20km
Total quantity: 1.1 tons
Total area: 6m3
Length: 4m, width: 1.25m, height: 1.2m
Rental: 1.4 tons
+ Number of rental cars: 2 units
+ Amount: 650000 * 2 + 40000 = 1.340.000 vnd
+ Loading amount: 230,000 tons * 1.1 = VND 253,000
Rent a warehouse
Price of cool store: Rent m2 floor
Area: 15m2
4mil 5 +450 management fee = 4mil 950 / month
IV- RISKS:
1. Transportation risk:
Goods are imported under CIF conditions, the seller will be liable for the goods as soon as the goods cross
the ship's rail or are delivered to the carrier. If the goods are damaged, damaged, the buyer must deal with
the carrier and the insurance company. But the insurance company is in the port country, so communication
is often difficult, along with the provision of relevant documentation, confirmation of the goods status upon
arrival at the port of destination to verify the damage. Where is cargo and at what stage in the process of
transportation. This leads to delays in the release of goods, which can cause more damage.
When buying goods insurance, usually the sellers only buy at the lowest level to save costs, such as
condition B or C, few buy A condition (All risks), the compensation amount is very low , almost less than
the value of many losses.
2. Exchange rate risks:
When the exchange rate rises, it means that the company has to pay more for imports, and the input costs
increase. Therefore, in order to insure exchange rate risk, the company will buy foreign currencies with
future contracts with EXIM Bank to have the amount of foreign currency available in the future, the
purchase price of foreign currency is negotiated in advance from now.
Actually this tool is also a cost. The price of a futures contract is based on the difference between the VND
and USD interest rates, but the difference in interest rates is quite high, so the price that the company must
buy the exchange rate in the future may also be high.
3. L/C related risks:
In the L / C payment, the bank's payment to the beneficiary shall be based on the set of documents presented
without the goods inspection. The bank only checks the authenticity of the document, but is not liable for
the intrinsic nature of the document, as well as the quality and quantity of the goods. There will be no
guarantee to the importer that the goods will be as ordered. The importer may receive poor quality or
damage in the course of transportation while still having to pay full payment to the issuing bank.
When the importer accepts the document, the goods will be at risk. The document is the first legal basis for
the correctness of the goods. If the importer does not pay careful attention to the documents (from errors,
words, number of documents, competent authorities to issue certificates ...) damage and difficulty in making
a complaint later.
V- SAMPLE OF RELATED DOCUMENTS:
1. NOTIFICATION OF COSMETIC PRODUCT
NOTIFICATION OF COSMETIC PRODUCT
1. Name of brand & product:
1.1 Brand
M U J I
 1.2 Product name

M U J I M O I S T U R I S I N G C R E A M

M O I S T U R I S I N G M I L K

L I G H T T O N I N G W A T E R

M U J I C L E A N I N G F O A M

G E L A L L I N O N E E S S E N C E

M U J I F R E E - O I L L I Q U I L D C L
E A N S I N G

M O I S T U R I S I N G E S S E N C E

M U J I S U N C R E E N

M U J I F O U N D A T I O N

M U J I L O O S E P O W D E R

M U J I L I P B A L M

M U J I L I P C R E A M

S E T O F M U J I O R G A N I C

S E T O F M U J I A N T I - A G I N G

S E T O F M U J I B A S I C E S S E N C
E F O R O I L Y S K I N

2. Product types:
 Creams, emulsions, lotions, gels and oils for skin (hands, face, feet, etc.)
 Face masks (with the exception of chemical peeling products)
 Tinted bases (liquids, pastes, powders)
 Make-up powders, after-bath powder, hygienic powders, etc.
 Toilet soaps, deodorant soaps, etc
 Perfumes, toilet waters and eau de Cologne
 Bath or shower preparations (salts, foams, oils. gels, etc.)
 Depilatories
 Deodorants and anti-perspirants
 Hair care products
- hair tints and bleaches
 - products for waving, straightening and fixing,
- setting products,
- cleansing products (lotions, powders, shampoos),
- conditioning products (lotions, creams, oils),
- hairdressing products (lotions, lacquers, brilliantines)
 Shaving product (creams, foams, lotions, etc.)
 Products for making-up and removing make-up from the face and the eyes
 Products intended for application to the lips
 Products for care of the teeth and the mouth
 Products for nail care and make-up
 Products for external intimate hygiene
 Sunbathing products
 Products for tanning without sun.
 Skin whitening products
 Anti-wrinkle products
 Others (please specify)

2. SALES CONTRACT:
SALES CONTRACT
No:
Date: 03 November 2018

PARTY A: PARTY B:
MUJI RYOHIN KEIKAKY CO., LTD FALL ALL LEAD DEMANDS
(4ALD) CO., LTD
ADD: HIGASHI IKEBUKURO 4-26-3
TOSHIMA-KU, TOKYO 170-8424, JAPAN ADD: 768 SU VAN HANH , WARD
10, DISTRICT 10, HO CHI MINH,
TEL: 0120-14-6404 FAX: 02-403-9275
VIET NAM
A/C NO. 215457
TEL: 0964-708-296
BANK: SUMITOMO MITSUI BANKING
FAX:
CORPORATION (SMBC)
REGARDED AS: BUYER
SHINJUKU-NISHIGUCHI BRANCH,
TOKYO, JAPAN
ACCOUNT HOLDER: BEAUTY CLAW
CO.,LTD
REPRESENTED BY: SEIJI TSUTSUMI
REGRADED AS: SELLER
 TERMS OF PAYMENT
IRREVOCABLE LETTER OF CREDIT AT
SIGHT

TIME OF SHIPMENT DESTINATION

NOVEMBER 2018 FROM TOKYO PORT, JAPAN TO CAT LAI PORT/
VIET NAM
INSURANCE
COVERED BY THE SELLER

ARTICLE 1: DESCRIPTION OF GOODS

1.1/Description of goods: 5000 PCS & 6000 SETS MUJI PRODUCTS

Item Description of Country of Unit price Quantity Amount

goods Origin (USD) (USD)
1 Muji Moisturising Japan 10.74 450 PCS 4,833
Cream
2 Moisturising Milk Japan 10.74 450 PCS 4,833
3 Light Toning Water Japan 6.45 500 PCS 3,225
4 Muji Cleaning Foam Japan 6.45 400 PCS 2,580
5 Gel All In One Japan 15.04 500 PCS 7,520
Essence
6 Muji Free-Oil Liquild Japan 11.17 400 PCS 4,468
Cleansing
7 Moisturising Japan 12.89 500 PCS 6,445
Essence
8 Muji Suncreen Japan 10.74 400 PCS 4,296
9 Muji Foundation Japan 12.89 400 PCS 5,156
10 Muji Loose Powder Japan 12.68 400 PCS 5,072
11 Muji Lip Balm Japan 3.01 300 PCS 903
12 Muji Lip Cream Japan 3.01 300 PCS 903
13 Japan 94.23 200 18,846
Set Of Muji Organic SETS
14 Set Of Muji Anti- Japan 98.5 200 19,700
Aging SETS
15 Set Of Muji Basic Japan 55.69 200 11,138
Essence For Oily Skin SETS
Total 5000 99,918
PCS
& 600
SETS
Freight 350
Insurance 33,422.67
CIF 133,690.67
Catlai

- TOTAL AMOUNT: CIF CATLAI PORT US$ 133,690.7

(IN WORDS: US DOLLARS ONE HUNDRED THIRTY THREE THOUSAND SIX HUNDRED NINETY
AND SIX SEVEN)
1.2 / Packing: Export standard packing in wooden cans, shipped in container, suitable for sea-carriage,
protected against shock, moisture, breakage.
1.3 / Marking: UNIMEX Contract No. , Phan Dinh Phung, Phu Nhuan Dist, Hochiminh City, Vietnam
Case No
GW: kgs NW kgs
ARTICLE 2: SHIPMENT AND INFORMATION FOR INSURANCE
2.1 / Time of delivery: November 15th, 2018 (7 to 8 days)
2.2 / Port of loading: Tokyo Port of Japan
2.3 / Port of destination: Cat Lai Port, Viet Nam
2.4 / After shipment, within 24 hours, the Seller shall telex advising UNIMEX of commodity, contract
number, quantity, weight, invoice value, name of carrying vessel, loading port, number of Bill of
Lading, date of shipment.
ARTICLE 3: PAYMENT
3.1 / By Irrevocable L/C in favour of MUJI RYOHIN KEIKAKY CO., LTD
at the Bank SUMITOMO MITSUI BANKING CORPORATION (SMBC) SHINJUKU-NISHIGUCHI
BRANCH, TOKYO, JAPAN, A/C NO. 215457
3.2 / Document for payment: Payment shall be made upon presentation to bank of the following
documents:
a) Ocean (Clean on Board) Bill of Lading made out to order blank endorsed, marked (FREIGHT
PREPAID) in 2/3 set
b) Commercial invoice in triplicate
c) Packing list in triplicate
d) Certificate of quality in triplicate issued by seller
e) Certificate of origin in triplicate issued by seller
f) The seller's confirmation in triplicate advising the Buyer the shipping particulars
ARTICLE 4: INSURANCE
The Buyer covers AR, WR & SRCC (Strikes, Riots and Civil Commotion Clause)
ARTICLE 5: CLAIM
The Seller as the ability for processing the inspection of goods before shipment and to bear all expenses
occured.
In the case of loss or damage after goods landed at port of arrival all by the Buyer shall be made claim
for quantity must be presented two month after arrival of goods at Saigon Port, claim for quality within
three month after the goods at Saigon Port, and shall be confirmed in writing together with survey report
of the goods inspection office of the VINACONTROL. The survey report of VINACONTROL should
be regards as final.
Whenever such claim is to be proved as of the seller's responsibility. The seller shall settle without
delay.
ARTICLE 6: ARBITRATION
6.1 / In the course of execution of this contract all disputes not reaching an amicable agreement shall
be settle by the Vietnam foreign trade arbitration committee attached to the Chamber of Commerce of
S.R. Vietnam if the Buyer is the depending party and vise-versa, whose decision shall be accepted as
final the both parties.
6.2 / The fees for arbitration and/or other charges shall be borne by the losing party, unless otherwise
agreed.
 ARTICLE 7: AMENDMENT/ALTERATIONS
Any amendments or alterations of the terms of this contract must be mutually agreed previously and
made in writing.
Made at Hochiminh City, this day of November 3rd, 2018 in English language, in 06 copies, of which
03 for each party.

FOR THE SELLER FOR THE BUYER

3. COMMERCIAL INVOICE:
COMMERCIAL INVOICE

Shipper/ Exporter Date Invoice No.

MUJI RYOHIN KEIKAKY 05-November-2018 123456
CO., LTD

HIGASHI IKEBUKURO 4-26- Customer PO No. Currency Used

3 TOSHIMA-KU, TOKYO
PO# 654321 USD
170-8424, JAPAN

Consignee Country of Origin B/L / AWB No.

JAPAN

Final Destination Export Route / Carrier

CAT LAI Port, Viet Nam

Intermediate Consignee Terms of Sale Terms of Payment

IRREVOCABLE LETTER OF
CREDIT

Terms of Freight No. of Packages

 CIF Catlai Port

Notes

Item & HS No. Unit Value Quantity Weight: Total Value

Description (USD) Kg (USD)
Muji 3304993 10.74 450 PCS 23
Moisturising 0 4,833
Cream
Moisturising 3304993 10.74 450 PCS 90.5
Milk 0 4,833
Light Toning 3304993 6.45 500 PCS 100.5
Water 0 3,225
Muji Cleaning 3304993 6.45 400 PCS 80.5
Foam 0 2,580
Gel All In One 3304993 15.04 500 PCS 50.5
Essence 0 7,520
Muji Free-Oil 3304993 11.17 400 PCS 80.5
Liquild Cleansing 0 4,468
Moisturising 3304999 12.89 500 PCS 25.5
Essence 0 6,445
3304993 10.74 400 PCS 12.5
Muji Suncreen 0 4,296
3304993 12.89 400 PCS 12.5
Muji Foundation 0 5,156
Muji Loose 3304910 12.68 400 PCS 3.7
Powder 0 5,072
3304100 3.01 300 PCS 2.12
Muji Lip Balm 0 903
3304100 3.01 300 PCS 2.15
Muji Lip Cream 0 903
Set Of Muji 3304993 94.23 200 SETS 113.5
Organic 0 18,846
Set Of Muji Anti- 3304999 98.5 200 SETS 133.5
Aging 0 19,700
Set Of Muji Basic 3304993 55.69 200 SETS 143.5
Essence For Oily 0 11,138
Skin
Total 5000 PCS& 600 SETS 874.47 99,918

Freight 350
Insurance 33,422.67
 Total goods value 133,690.67
(USD)
I hereby certify this commercial invoice to be true and correct.

4. CERTIFICATE OF ORIGIN
CERTIFICATE OF ORIGIN

1. Goods Consigned from Reference No.

(Exporter’s business name,
Reference Code
address, country)
JAPAN-VIETNAM FREE TRADE
MUJI RYOHIN KEIKAKY CO.,
LTD AGREEMENT PREFERENTIAL TARIFF
ADD: HIGASHI IKEBUKURO
4-26-3 TOSHIMA-KU, TOKYO CERTIFICATE OF ORIGIN
170-8424, JAPAN
(Combined Declaration and Certificate)
TEL: 0120-14-6404
FAX: 02-403-9275 FORM JV

Issued in JAPAN (Country)

2. Goods Consigned to
(Consignee’s name, address, See Notes Overleaf
country)

Cat Lai Port, Viet Nam

3. Means of transport and 4. For official use

route (as far as known)
€ Preferential Treatment Given Under
Departure date Korea-Viet Naan Free Trade Agreement

Vessel’s name/Aircraft € Preferential Treatment Not Given (Please

state reason/s)
Port of Discharge
…………………………………………….

Signature of Authorized Signatory of the Importing

Country
5. 6. 7. Number and type of packets, description of goods 8. 9. 10.
Item Marks (including quantity where appropriates and HS number Origin Gros Number
num and of the importing country) Criterio s and date
ber number n (see Weig of
on Notes ht or invoice
packag overlea other s
es f) quan
tity
and
value
(CIF
)

11. Declaration by the 12. Certification

exporter
It is hereby certified, on the basis of control carried out,
The undersigned hereby that the declaration by the exporter is correct.
declares that the above
TOKYO 19 OCTOBER 2018 ISSUED
details and statement are
RETROACTIVELY
correct; that are goods
were produced in

Japan (Country)
Membership Manager
And that they comply
with the origin
requirements specified
for these goods in the
JAPAN-VIETNAM Free
 Trade Area Preferential Place and date, signature and stamp of certifying
Tariff for the goods authority
exported to

VIETNAM (Importing
country)

TOKYO JAPAN 19
OCT 2018

Place and date, signature

of authorized signators

13. Remarks

VI- TAX:
1. Import tax:

Item & HS No. Total Value Import tax rate Import

Description (USD) tax
Muji Moisturising 33049930 3%
Cream 4,833 144.99
33049930 3%
Moisturising Milk 4,833 144.99
Light Toning 33049930 3%
Water 3,225 96.75
Muji Cleaning 33049930 3%
Foam 2,580 77.40
Gel All In One 33049930 3%
Essence 7,520 225.60
Muji Free-Oil 33049930 3%
Liquild Cleansing 4,468 134.04
Moisturising 33049990 3%
Essence 6,445 193.35
33049930 3%
Muji Suncreen 4,296 128.88
33049930 3%
Muji Foundation 5,156 154.68
Muji Loose 33049100 4%
Powder 5,072 202.88
 33041000 4%
Muji Lip Balm 903 36.12
33041000 4%
Muji Lip Cream 903 36.12
Set Of Muji 33049930 3%
Organic 18,846 565.38
Set Of Muji Anti- 33049990 3%
Aging 19,700 591.00
Set Of Muji Basic 33049930 3%
Essence For Oily 11,138 334.14
Skin
TOTAL
IMPORT TAX 3,066.32

2. VAT:
VAT= (CIF CatLai+Total import tax)*10%= (133,690.67+3,066.32)*10%= 13675.7 (USD)
VII- REFERENCES:
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nhap-khau-moi-nhat-download-file-excel-pdf.html#Thue_nhap_khau_uu_dai
2. Nam, T. (2018). Thủ tục nhập khẩu mỹ phẩm vào Việt Nam. [online] kỹ năng xuất nhập
khẩu. Available at: https://kynangxuatnhapkhau.vn/thu-tuc-nhap-khau-my-pham-vao-viet-
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3. NHÃN NĂNG LƯỢNG | THỦ TỤC HẢI QUAN | VẬN CHUYỂN QUỐC TẾ. (2017). LỆ
PHÍ CÔNG BỐ SẢN PHẨM MỸ PHẨM NHẬP KHẨU. [online] Available at:
https://goldtrans.com.vn/le-phi-cong-bo-san-pham-my-pham
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http://trungtamkientap.com/tai-lieu-kien-tap/quy-trinh-nhap-hang-le-lcl/
5. Dich vu khai thue hai quan va giao nhan uy thac xuat nhap khau tai Tp. HCM. (2018). Quy
trình Giao nhận, khai báo và làm Thủ tục Hải Quan NHẬP khẩu hàng đóng container về
cảng Cát Lái. [online] Available at: https://damvietxnk.weebly.com/blog/quy-trinh-giao-
nhan-khai-bao-va-lam-tthq-nhap-khau-hang-ong-container
6. BlogAnChoi. (2018). Trang thông tin giải trí, du lịch, làm đẹp, quán ngon - BlogAnChoi.
[online] Available at: https://bloganchoi.com/#gsc.tab=0
7. Tuvanthanhlapcongtytnhh.com. (2018). Thành lập công ty TNHH xuất nhập khẩu từ A-Z.
[online] Available at: http://tuvanthanhlapcongtytnhh.com/tu-van-thanh-lap-cong-ty-
tnhh/thanh-lap-cong-ty-tnhh-xuat-nhap-khau-tu-a-z.html
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nghiệp. [online] Available at: https://luatvietan.vn/thanh-lap-cong-ty-xuat-nhap-khau.html