UEH UNIVERSITY

UEH COLLEGE OF BUSINESS

SCHOOL OF MANAGEMENT

MIDTERM ASSIGNMENT
SUBJECT: EXPORT - IMPORT MANAGEMENT

Lecture: TS, TRẦN THỊ ANH TÂM

Class Section: BUS503164
Class: DH49AV
Group: 9
Group members: PHẠM THỊ LINH CHI
PHAN ÁI QUỲNH THY
NGÔ NGUYỄN QUỲNH TRANG
TRƯƠNG HỒNG GIÀU
 Assessment of Completion Table
Group member Student ID Compelete
PHẠM THỊ LINH CHI 31231027618 100%
PHAN ÁI QUỲNH THY 31231025181 100%
NGÔ NGUYỄN QUỲNH TRANG 31231021083 100%
TRƯƠNG HỒNG GIÀU 88242020160 100%
 Table of Contents
I, Build up a case of export shipment from Viet Nam to one of the markets signed FTA
with Viet Nam,................................................................................................................................4
1,1, Enterprise introduction.............................................................................................................4
1,1,2, Exporter:................................................................................................................................................4
1,1,3, Importer.................................................................................................................................................4

1,2, Export order................................................................................................................................5

II, Market analysis...................................................................................................................5
2,1, German market characteristics.................................................................................................5
2,1,1, Economy and consumption charateristics..........................................................................................5
2,1,2, Germany’s import situation.................................................................................................................6

2,2, Actual export situation between Vietnam and Germany.......................................................6

2,2,1, Trade situation between Vietnam and Germany...............................................................................6
2,2,2, Vietnam’s shrimp exports to German.................................................................................................7

2,3, Import requirements of the product in the import country...................................................9

2,3,1, Health and Safety Controls..................................................................................................................9
2,3,2, Fishery Product Regulations................................................................................................................9
2,3,3, Labelling and Packaging......................................................................................................................9
2,3,4, Certification and Inspection...............................................................................................................10

2,4, Customs.....................................................................................................................................10
2,4,1, HS code and Import duty........................................................................................................10
2,4,2, Import Customs Procedures in Germany:........................................................................................11
2,4,3, Mandatory Import Documents..........................................................................................................11

III, Modes of transportation...................................................................................................12

3,1, Modes of transportation..........................................................................................................12
3,2, Shipping and Shipping Line....................................................................................................13
3,3, Carrier Selection Criteria........................................................................................................14
3,4, Shipment Planning...................................................................................................................14
3,5, Total estimated transit time.....................................................................................................15
3,6, Shipment suitability for frozen shrimp..................................................................................15
IV, Total cost, selling price and profit....................................................................................16
4,1, Estimating costs and profits....................................................................................................16
4,2, 4 Incoterm conditions ( EXW, FOB, CIF, DDP)...................................................................16
Reference......................................................................................................................................19
I. Build up a case of export shipment from Viet Nam to one of the markets signed
FTA with Viet Nam,
I.1. Enterprise introduction
I.1.2. Exporter:
One of the top Penaeus processing and exporting business in Viet Nam, Minh Phu,
Export Private Enterprise, was founded on December 1992, and it changed its name to Minh
Phu Joint Stock Company in 2006, Widely recognized as Vietnam’s “Shrimp King” the
corporation provides a significant portion of the country’s total shrimp export value and is a
dominant player in the global seafood market,
MINH PHU SEAFOOD CORP,

Representative Ms, Chu Thi Binh (Chairman of the Board of Directors)

Headquarters Industrial Park Ward 8, Ly Van Lam Ward, Ca Mau Province
Phone No, 2 903 8382 62
Fax No, 2 903 8382 62
Email contact@minhphu,com
Website minhphu,com
Warehouse address Industrial Park Ward 8, Ly Van Lam Ward, Ca Mau Province

I.1.3. Importer
Based in Hamburg, DKSH GmbH is a prominent European seafood distributor serving
customers across Germany, Switzerland, and several European nations, The company
specializes in bridge-building between Asian production and European demand, leveraging a
dedicated sales team in Germany alongside a specialized network of seafood experts on the
ground in Vietnam and China,
To ensure the highest food safety standards, DKSH’s Hamburg operations are IFS Broker
Higher Level certified, reflecting a commitment to transparency and quality management, A
core component of their operation is a rigorous quality control protocol: every lot is
meticulously inspected by well-trained quality staff and verified by accredited
laboratories prior to shipment, By integrating local market expertise with stringent European
safety benchmarks, DKSH GmbH provides a seamless, reliable supply chain for premium
seafood imports,
 DKSH GmbH

Representative Mr, Marco Gadola

Headquarters Baumwall 3, 20459 Hamburg, Germany
Phone No, 49 40 374 7340
Fax No, 49 40 374 7340
Email Info,de@dksh,com
Website dksh,com
Warehouse address Hamburg, Germany

I.2. Export order

a. Specification
- Scientific name: Penaeus Vannamei 25 ton
- Product name: Frozen penaeus shrimp
- HS Code: 03061792
- Description: Frozen whiteleg shrimp (Penaeus vannamei), peeled, cooked, and tail-
off,
- Origin: Viet Nam
- Quality: Comply with EU food safety standards, HACCP, ISO 22000, BRC certified
- Weight: 100% net weight
- Size: 30/40
- Packaging: IQF 1kg / PE with rider, vaccum, 10kgs / carton with straps,
b. Export quantity
Utilizing a 40-foot FCL refrigerated containers with a combined load capacity of 28,2
m3 and a maximum load of 27,570 kg, Pack the container with 2,500 carton boxes
(10kg/carton),
=> 40RF Cont: 2,500 carton boxes (10 bags/box; total 25,000 bags/cont)
c. Shipment and delivery
- Port of loading – Place of delivery: Tan Cang – Cat Lai Terminal, Ho Chi Minh
City,
- Port of destination – Place of receipt: Port of Hamburg, Hamburg, Germany,
- Shipping line: Hapag - LIoyd
- ETD at POL: 2026 January 23rd
- ETB at DEL: 2026 January 31st
- Export process: Packing goods at the company's cold storage in Ly Van Lam Ward,
Ca Mau province => Shipping by container to Tan Cang – Cat Lai Terminal =>
Export,
II. Market analysis
2.1. German market characteristics
2.1.1. Economy and consumption charateristics
 Germany is the largest economy in the European Union and one of the most important
consumer markets in the world, with a large population and high GDP per capital that
generates substantial purchasing power, This provides the German population with a
considerable disposable income, which creates an opportunity to develop demand through
imports, particularly for imported foods like seafood,

Additionally, with an increased focus on health and wellness, and a higher level of
expectation regarding food safety, nutrition and traceability, consumers in Germany are
making informed choices regarding their purchases, Frozen seafood products, particularly
frozen shrimp are in high demand among consumers based on convenience-oriented
consumption patterns for frozen food products, Frozen shrimp under HS code 03061792 is
therefore well aligned with German consumer preferences,

In addition to the above mentioned items, sustainability and environmental impacts of

consumption are also very important aspects of the German consumer culture, As a result,
there is higher degree of interest in products that demonstrate responsible aquaculture
practices and strong supply chain transparency, Products that meet sustanability certifications
such as ASC, BAP, or GlobalGAP are more likely to gain trust and market share in Germany
and the EU overall,

Multicultural Germany, with the big amount of immigrants, boosts a diversity of food
tastes and further supports demand for seafood products coming from various origins,
especially from Asia,

2.1.2. Germany’s import situation

Germany is a key center for importing goods in the EU, specifically food and agricultural
items, Import of seafood is one of the major contributors to the total food imports in
Germany, The European Union has also been identified as one of the prime shrimp-
consuming countries in the world, As per recent trade data from the EU, the total import of
shrimp during the first eight months of 2025 was 289,142 tons valued at EUR 1,8 billion,

Vietnam has established a strong position as a leading supplier to the EU for shrimp
products, proving that it is feasible and economical for Vietnamese shrimp exports,
Furthermore, the EU and Vietnam Free Trade Agreement (EVFTA) also shows that
Vietnamese shrimp exports are treated with preferential tariffs, making it cheaper than other
countries that do not have such free trade agreements, which makes Germany an extremely
attractive market for Vietnamese imports of frozen shrimp,

2.2. Actual export situation between Vietnam and Germany

2.2.1. Trade situation between Vietnam and Germany
 In today’s global fluctuating market, Vietnam and Germany still managed to remain and
preserve precious cooperative partnership throughout the past years, particularly in the
Import - Export Industry, According to the Department of Foreign Market Development,
Bilateral trade turnover between Vietnam - Germany reached more than 11,1 billion USD at
the end of October 2025, Vietnam reached 7,8 billion USD of exporting to Germany and 3,2
billion USD of importing, which strongly increased 19% and 7,2% compared to the same
period in 2024 respectively, In seafood exports to Germany, Vietnam has attained many
remarkable milestones, According to the Viet Nam Association of Seafood Exporters and
Producers, Vietnam has become one of the largest shrimp exporters into the German market,
especially since 2017 until now, During this 9 year-period, Vietnam has asserted its important
seafood export partner, and remains steady up until now, Shrimp Export was recorded as the
main growth driver in seafood export, According to Vietnam Customs, at the end of 11/2025,
shrimp export turnover achieved 4,3 billion USD, an increase of 21% compared to the same
quarter in 2024, Particularly in 11/2025, shrimp export achieved 393 millions USD, an
increase of 14% compared to 2024, During 11 months of 2025, whiteleg shrimp remained the
leading role with impressive achievements, accounting for 2,8 billion USD, which means
64,8% over the total turnover,

2.2.2. Vietnam’s shrimp exports to German

Germany is one of the most important seafood consumption markets in the European
Union and has emerged as a key destination for Vietnamese shrimp exports within the EU
bloc, As the largest economy in Europe, Germany plays a central role in regional seafood
distribution, with imported shrimp being re-exported to neighboring countries such as
France, the Netherlands, and Eastern European markets, According to the Vietnam
Association of Seafood Exporters and Producers (VASEP), shrimp exports from Vietnam to
the European Union have maintained stable growth in recent years, with Germany
consistently ranking among the top three EU importers of Vietnamese shrimp, In 2022,
Germany accounted for a significant proportion of Vietnam’s shrimp export turnover to the
EU, particularly in the segments of processed and value-added shrimp products,
Indicator Value

Total shrimp export value to Germany USD 28 million

Year-on-year growth rate +38%

Germany’s share in total EU shrimp imports from ~26%

Vietnam

Role in regional supply chain Consumption hub & transshipment

gateway

Table 1, Vietnam’s Shrimp Exports to Germany - Market Structure and Growth (Q1/2025)

Product category Market trend

Whiteleg shrimp (Litopenaeus vannamei) Dominant product group

Black tiger shrimp (Penaeus monodon) Premium niche segment

Processed shrimp products (HS 16) Increasing demand

Live/Fresh/Frozen shrimp (HS 03) Stable consumption

Table 2, Estimated Product Structure of Vietnam’s Shrimp Exports to Germany (Q1/2025

In the German market, Vietnamese shrimp faces competition from other major shrimp-
exporting countries such as Ecuador, India, Thailand, and Indonesia, Ecuador, in particular,
has gained market share in Germany due to its competitive pricing and large-scale production
of white-leg shrimp, However, Vietnamese shrimp maintains a competitive advantage in the
segment of processed and value-added products, where quality consistency, product
diversity, and compliance with EU standards are critical, Additionally, Vietnam’s
participation in the EU-Vietnam Free Trade Agreement (EVFTA) has contributed to
improved market access by reducing import tariffs on shrimp products over time, thereby
enhancing price competitiveness in the German market,

In recent years, German consumers have shown increasing awareness of sustainable

seafood consumption, favoring products certified by internationally recognized standards
such as ASC, BAP, and GlobalG,A,P, This trend has encouraged Vietnamese shrimp
exporters to align their production practices with sustainable aquaculture principles, As a
result, Vietnamese shrimp products have gradually strengthened their position in Germany,
not only in terms of export volume but also in brand reputation and long-term market
presence, With continued investment in quality improvement and sustainability compliance,
 Germany is expected to remain a stable and strategic export market for Vietnam’s shrimp
industry in the coming years,

2.3. Import requirements of the product in the import country

Seafood export to Europe, the exporting country needs to be recognized by the

competent authorities of Europe, For this reason, exporting countries need to have
regulations and capacity to ensure that seafood produced in their country will meet European
food safety requirements and not post a threat European consumers,
2.3.1. Health and Safety Controls
To protect public health, the EU enforces strict controls on residues, contaminants, and
hygiene:
- Veterinary Medicines: Third countries exporting animal products must submit an annual
residue monitoring plan, Only countries listed on the approved "residues list" may export
to the EU, Products must not exceed Maximum Residue Limits (MRLs) for
pharmacologically active substances, and the use of growth promoters like stilbenes or
beta-agonists is strictly prohibited,
- Contaminants: Foodstuffs must not contain contaminants (such as nitrates, heavy
metals, mycotoxins, or dioxins) at levels that threaten human health, Products exceeding
toxicological limits will be rejected,
- Microbiological Safety: Safety is ensured through a preventative approach using “ Good
Hygiene and Manufacturing Practices (GHP, GMP) and Hazard Analysis Critical Control
Point (HACCP) principles”, rather than relying solely on testing finished products,
However, consignments may still be sampled and tested for residues upon entry,
2.3.2. Fishery Product Regulations
Specific rules apply to the trade of fishery products to ensure sustainability and safety:
- Illegal, Unreported and Unregulated (IUU) Fishing: Imports must be accompanied by
a catch certificate proving the products do not originate from IUU fishing,, Imports from
countries listed as "non-cooperating" in fighting IUU fishing; specifically identified as
Cambodia, Guinea, and Sri Lanka are prohibited,
- Health Controls: Fishery products must originate from approved establishments in
countries on the EU's "positive list" and pass mandatory border inspections,,
- Marketing Standards: Labels for fishery products must include specific data, such as
the commercial and scientific name, production method (caught at sea/freshwater or
aquaculture), catch area, freshness and size categories, and the date of grading or
dispatch,,,
2.3.3. Labelling and Packaging
All food products must meet general and sector-specific labelling requirements to ensure
transparency:
 - General Food Labelling: Labels must state the product's legal name, a list of ingredients
(with allergens emphasized to distinguish them from other ingredients), and the net
quantity,,
- Packaging Safety: Materials that come into contact with food must comply with
Regulation (EC) No 1935/2004 regarding safety standards,
- Traceability: Labels and documentation must allow for the traceability of food and feed
through all stages of production and distribution to facilitate targeted withdrawals of
unsafe products,
2.3.4. Certification and Inspection
Documentation is required to prove compliance with EU standards:
- Health Certificates: Imports generally require an official health certificate signed by the
competent authority of the exporting country, During disruptions like the COVID-19
pandemic, temporary measures allowed for official controls based on electronic copies of
these certificates,
- Organic Products: Organic imports require a certificate of inspection, They must be
produced according to EU standards, come from a country with a recognized equivalent
trade agreement, or be certified by a recognized control body,,
- Genetically Modified (GM) Food: The EU has a single authorization procedure for GM
food and feed, This involves a risk assessment by the European Food Safety Authority
(EFSA) and inclusion in the Community Register of GM food and feed,
2.4. Customs
2.4.1. HS code and Import duty

- MFN duties: This is the tariff rate applied by Germany to goods originating from WTO
member countries, The rate is determined by the EU but must comply with the EU’s tariff
commitments under the WTO and is applied without any additional conditions, As Viet
Nam is a WTO member, Vietnamese goods are entitled to this treatment automatically
and do not need to meet any specific requirements to benefit from it,
- Applied Tariff: This is the actual import duty charged by Germany (the EU) on the
product under the MFN regime, It is applied at the border based on the customs value of
the goods and represents the default rate when no preferential trade agreement is used,
 - Preferential tariff for Viet Nam: This is the reduced import duty granted to Vietnamese
goods under the EU–Viet Nam Free Trade Agreement (EVFTA), It applies only when the
goods meet the rules of origin and are accompanied by valid proof of origin, allowing
eligible products to enter the EU at a lower or zero tariff rate,
2.4.2. Import Customs Procedures in Germany:
- Filing the Entry Summary Declaration (ENS): The ENS must be submitted to the
customs office at the first port of entry, The filing deadline depends on the mode of
transport, for example: at least 1 hour before arrival for road transport; at least 24 hours
before loading begins at the foreign port for containerized sea transport; and at least 4
hours before arrival at the first airport for air transport with long-haul flights of 4 hours or
more,

- Filing the Import Declaration: After the goods arrive, the importer must submit an
import declaration, also known as the Single Administrative Document (SAD), which is
used uniformly across all EU Member States, The SAD can be submitted either:
(i) in person at the designated customs office; or (ii) electronically via the customs IT
system, When carrying out customs procedures, the importer must use their EORI
number,
- Verification of import documents: German customs authorities verify whether the
required import documents are complete and valid,
- Physical inspection of the means of transport and goods, if necessary,
- Collection of import duties, taxes, and other charges,

2.4.3. Mandatory Import Documents

For goods subject to normal import procedures, the importer must present the following
documents to German customs authorities:
- Commercial invoice;
- Packing list;
- Transport document (Bill of Lading – B/L for sea transport, Air Waybill – AWB for air
transport, etc,);
- Certificate of Origin (C/O);

If the goods are to benefit from tariff preferences under the GSP or EVFTA, the corresponding
proof of origin must be submitted,

- Under GSP, origin is self-certified under the EU’s REX system;

- Under EVFTA, a EUR,1 certificate of origin issued by the competent Vietnamese
authority is required,
 III. Modes of transportation
[Link] of transportation

Mode of Description Transit Time Cost & Applicability to

Transport Suitability Frozen Shrimp
Exports

Sea Freight - Ocean transport ~28-36+ days Moderate cost Highly suitable:
Refrigerated using 20’/40’ from Cai Mep - per unit; most ensures quality at -
Container reefer Thi Vai to cost efficient for 18°C throughout;
(Reefer) containers with Hamburg bulk frozen aligns with EU food
temperature (North Europe) seafood; extra safety and cold chain
control from depending on charges may requirements,
origin port to schedule and apply (FIO,
Germany, transshipment THC, BAF,
Reefers routing, PSS), Suitable
maintain for large
consistent cold volumes,
chain
environment
throughout the
voyage,

Air Freight - Air transport ~2-5 days door- Very high cost; Less suitable for mass
Refrigerated with cold chain to-door suitable for small export due to high
Cargo containers depending on shipments or cost; may be feasible
(Reefer Air) maintaining low flight emergency for premium smaller
temperature connections, replenishment; batches or urgent
during flight, expensive for delivery,
Fastest delivery bulk frozen
mode, shrimp,

Multimodal Combination of Sea (~28–36+ Sea cost Suitable for inland

(Sea + Rail / sea freight to a days) + inland dominates; delivery and regional
European hub (~1-5 days), rail/road adds distribution from
 Sea + Road) then rail/road moderate cost; Hamburg to final
distribution to effective for warehouses/retailers,
Germany inland inland Germany
destinations, or EU
distribution
centers,

- Sea Freight - Refrigerated Container (Reefer): Standard choice for frozen seafood exports
due to ability to maintain -18°C throughout transit, preserving shrimp quality, Large shipping
lines such as Maersk, MSC, CMA CGM, COSCO operate frequent-connection reefers on
Asia-Europe routes, Estimated seafreight transit time (Vietnam → Hamburg) averages 28 to
36+ days under normal conditions,
- Air Freight: Offers fastest delivery, but significantly higher costs per kg compared with sea
freight and limited capacity for large frozen loads, Generally not cost-efficient for high-
volume shrimp exports, but can be used for urgent replenishment or small premium
shipments,
- Multimodal Transport: Sea freight to a major European hub (like Hamburg) combined with
rail or refrigerated truck delivery to final destinations (e,g,, internal Germany or neighboring
EU countries), Provides flexibility for distribution beyond port of arrival while maintaining
cold chain,
[Link] and Shipping Line

For the export of frozen shrimp from Viet Nam to Germany, the primary shipping route is
from Cat Lai Port to Hamburg via sea freight using refrigerated containers (reefers), Shipments
are commonly loaded at Cat Lai Port and transported along the Asia-Europe maritime route,
transiting through major international hub ports such as Singapore or Tanjung Pelepas
(Malaysia), The vessel then continues through the Suez Canal and proceeds to Port of Hamburg,
Germany’s largest seaport and a key gateway for seafood imports into Northern Europe,

Under normal operating conditions, the estimated transit time on this route ranges from 30 to
36 days, depending on vessel schedules, congestion at transshipment ports, and seasonal factors,
This route is widely used for frozen seafood exports due to its high carrying capacity, cost
efficiency, and suitability for temperature-controlled cargo,

Several major international shipping lines provide regular reefer container services on the Ho
Chi Minh City – Hamburg route, including Maersk , MSC, CMA CGM, COSCO Shipping, and
Hapag-Lloyd, Among these carriers, Hapag-Lloyd is particularly well known for its expertise in
refrigerated cargo, offering advanced reefer technology, stable sailing schedules, and continuous
temperature monitoring throughout the voyage, These shipping lines ensure compliance with EU
cold chain and food safety requirements, making them reliable service providers for frozen
shrimp exports to Germany,

[Link] Selection Criteria

- Cost and Additional Fee : We need to make a price comparison among shipment lines, the
partner who can offer the reasonable total cost, good service quality will be our best choice,
In addition, different kinds of additional fees such as : surcharges ( BAF, CAF, PSS, PCS,
GRI,COD,,,,), documentation, local charges, peak season surcharge,,,, should also be
carefully considered as a sudden fee will affect the budget and previous calculations,
- Goods characteristics and maintenance : in carrier selection criteria, goods characteristics
is an indispensable point, as it will affect directly when considering transit time, and the
maintenance methods will decide the goods’ quality, For example : perishability of fresh fruit
and seafood, these kinds of goods need fast shipping time and suitable preservation in reefer
containers (RF) to maintain goods quality,
- Transport route and Schedule Reliability : Waterway Transport is our best selection with
many advantages as it is the most cost-effective way, and the transport route is really
important to be carefully considered, the company which produces a clear route and less
intermediary party will be ideal, Moreover, Schedule reliability ensures the goods will be
shipped on time, avoiding cost overrun for other types of fee,
- Shipping Line Reputation : this factor affects safety and accuracy, Experienced companies
are able to solve unexpected situations, The rate of delay, loss of documentation will be
restricted to the maximum extent,

- Risk management and security : the carriers which offer great Trade Protectionism Policy,
with full of experience in solving problems when the goods are damaged will be our priority,

[Link] Planning

Warehouse - Port of Loading - Port of Discharge - Final Warehouse

- Warehouse: Exporter’s cold storage facility in the Mekong Delta, Viet Nam
- Port of Loading (POL): Cat Lai Port, Ho Chi Minh City, Viet Nam,
- Port of Discharge (POD): Port of Hamburg, Germany
- Final warehouse: Cold storage warehouse of the importer/distributor in Hamburg, Germany

Shipment route description

 Stage 1: Frozen Whiteleg Shrimp (Penaeus vannamei, HS code 03061792) is packed in 40-
foot refrigerated containers (40’RF) at the exporter’s cold storage in the Mekong Delta, After
sealing and temperature setting at -18°C, the containers are transported by truck or inland barge
to Cat Lai Port, This stage usually takes 1-2 days, ensuring minimal temperature fluctuation and
maintaining product quality,

Stage 2: At Cat Lai Port, the containers are loaded onto an ocean-going container vessel
operated by major shipping lines such as Maersk, MSC, CMA CGM, COSCO Shipping, or
Hapag - Lloyd, The shipment follows a direct or one-transshipment Asia - Europe route to
Northern Europe, depending on vessel schedules, The average ocean transit time from Cat Lai
Port to Hamburg Port is approximately 30 to 36 days,

Stage 3: Upon arrival at the Port of Hamburg, containers are unloaded and undergo customs
clearance and veterinary inspection in accordance with EU regulations on seafood imports, After
clearance, the containers are transported by refrigerated truck to the importer’s cold storage
warehouse in Hamburg, This final inland transportation stage normally takes within 1 day,

[Link] estimated transit time

The total transportation time from the exporter’s warehouse in Viet Nam to the importer’s
warehouse in Germany is approximately 32-38 days, including inland transport, ocean freight,
customs clearance, and final delivery,

[Link] suitability for frozen shrimp

Sea freight using refrigerated containers is the most appropriate transportation mode for
frozen shrimp due to:

- Stable temperature control at -18°C throughout the journey

- Cost efficiency compared to air freight
- Ability to transport large volumes for commercial distribution
- Compliance with EU food safety and cold chain requirements

This shipment planning ensures product quality preservation, cost optimization, and timely
delivery, making it suitable for the export of frozen whiteleg shrimp from Viet Nam to the
German market,

IV. Total cost, selling price and profit

 IV.1. Estimating costs and profits
(Exchange rate 1 Euro = 30,700 VND)
- The average cost of raw materials to produce 1kg of penaeus is 95,000 VND (source
tepbac,com)
 Total cost of materials = 95,000 x 25,000 = 2,375,000,000 VND
IV.2. 4 Incoterm conditions ( EXW, FOB, CIF, DDP)

CIF
EXW (Ca Mau FOB (Cat Lai (Hamburg DDP
Service Unit Quantity
Province) Port) Port, ( Germany)
Germany)
Total cost of
25000 2,375,000,000 2,375,000,000 2,375,000,000 2,375,000,000
goods VND/Kg
Pre- carriage
Packing Carton 2500 37,500,000 37,500,000 37,500,000 37,500,000
Mark and Label Carton 2500 500,000 500,000 500,000 500,000
Export customer 250,000 250,000 250,000
clearance Bill
DOC - Chứng từ 3,150,000 3,150,000 3,150,000
xuất khẩu Set
Inland freight to
Container 7,000,000 7,000,000 7,000,000
main carrier 40RF
Container 988,200 988,200 988,200
LILO origin 40RF
THC - Phí xếp Container 6,400,000 6,400,000 6,400,000
dỡ cảng đi 40RF
Main-carriage
Container 39,615,230 39,615,230
Ocean Freight 40RF
Marine
insurance Bill 1,608,705 1,608,705
*Surcharges
Outbound B/L
fee for agent Bill 900,000 900,000
Container 250,000 250,000 250,000
SEL -Seal fee 40RF
FUG - 600,000 600,000 600,000
Fumigation
charge Job
LSS - Low Container
Sulfur Surcharge 40RF
EBS -
Emergency
Bunker Container
Surcharge 40RF
AMS - Phí khai 10,781,750 10,781,750 10,781,750
an ninh cảng đến Bill
TLR - Telex 800,000 800,000 800,000
Surcharge Bill
Inbound B/L fee 12,167,975
for agent Bill
Cleaning fee Container 5,390,875
(IB) 40RF
Equipment fee Container 708,515
(IB) 40RF
On-carriage
Import custom Container 18,483,000
clearance 40RF
formalities
THC - Phí xếp Container 12,938,100
dỡ cảng đến 40RF
Import Duty Bill
Unload charge Container
40RF
Delivery charge Container 6,153,400
40RF
COST 166,185,750
INCOTETRMS 38,000,000 68,219,950 110,343,885

Cost finance
 EXW FOB CIF DDP
At Sight 0 0 0 0
Deferred(1months) 24,130,000 73,296,599 74,560,317 76,235,573
Deferred(3months) 72,390,000 73,296,599 149,120,633 76,235,573

Total Cost

EXW FOB CIF DDP

At Sight 2,413,000,000 2,443,219,950 2,485,343,885 2,541,185,750
Deferred(1months) 2,437,130,000 2,516,516,549 2,559,904,201 2,617,421,323
Deferred(3months) 2,485,390,000 2,516,516,549 2,634,464,518 2,617,421,323

Mark up

EXW FOB CIF DDP

30% 30% 30% 30%
At Sight 723,900,000 732,965,985 745,603,165 762,355,725
Deferred(1months) 731,139,000 754,954,965 767,971,260 785,226,397
Deferred(3months) 745,617,000 754,954,965 790,339,355 785,226,397

Total Revenue

EXW FOB CIF DDP

At Sight 3,136,900,000 3,176,185,935 3,230,947,050 3,303,541,475
Deferred(1months) 3,168,269,000 3,271,471,513 3,327,875,462 3,402,647,719
Deferred(3months) 3,231,007,000 3,271,471,513 3,424,803,873 3,402,647,719

Price Per Unit

EXW FOB CIF DDP

At Sight 125,476 127,047 129,238 132,142
Deferred(1months) 126,731 130,859 133,115 136,106
Deferred(3months) 129,240 130,859 136,992 136,106

Selling price = Total revenue/ Number of bags in 1 container (25,000 bags)

Profit per unit = (Total revenue – Total cost)/ Number of bags in 1 container
The price list based on incoterm condition (VND)

Incoterms EXW FOB CIF DDP

Total cost 2,413,000,000 2,448,250,750 2,817,675,000 2,541,185,750
Selling price 125,476 127,309 146,519 132,142
Profit per unit 28,956 29,379 33,812 30,494

The price list based on incoterm condition (EU)

Incoterms EXW FOB CIF DDP

Total cost 78,599 79,584 80,956 82,775
Selling price 4 4 4 4
Profit per unit 1 1 1 1
Reference
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