Kế hoạch kinh doanh xuất khẩu sang nhật bản

MINISTRY OF TRANSPORT
VIETNAM MARITIME UNIVERSITY

FACULTY ECONOMICS
INTERNATIONAL BUSINESS DIVISION
COURSE WORK OF INTERNATIONNAL TRADE TRANSACTION

TOPIC : PROJECTING TUNA EXPORT TO JAPAN
Lecturer : Doan Trong Hieu

Name of students : Vu Ngoc Duy Khanh – 55257
Le Viet Anh – 55260
Group : 12
Class : N05-CLC
HaiPhong 04/2017
Contents
INTRODUCTION ................................................................................................. 2
CHAPTER 1: OVERVIEW ON COMPANY ...................................................... 3
1.1.Overview on company .................................................................................... 3
1.1.1 Name, Address ............................................................................................. 3
1.1.2 : Business Field ............................................................................................ 3
1.1.3. Organiziton Structure .................................................................................. 4
1.2 Present About Product..................................................................................... 5
CHAPTER 2: MAKING THE EXPORT PLAN .................................................. 6
2.1.Studying the market ........................................................................................ 6
2.1.1. Domestic market ......................................................................................... 6
2.1.1.1.Domenic Demand...................................................................................... 6
2.1.1.2. Domestic tuna prices ................................................................................ 7
2.1.2. Export market – Japan market.................................................................... 7
2.1.2.1Demand for consumption ........................................................................... 7
2.1.2.2. Competition in the Japan market ............................................................. 9
2.1.2.3. Tuna import regulations in to Japan market ......................................... 10
2.1.2.4. The social-cultural environment, economic environment, legal and
political environment........................................................................................... 11
2.2. Determine the target ..................................................................................... 12
2.2.1. In short term .............................................................................................. 12
2.2.2.In long term ................................................................................................ 12
2.3. Research, select partners .............................................................................. 13
2.3.1. Introduce partners, distribution system ..................................................... 13
2.3.1.1.Introduce partners.................................................................................... 13
2.3.1.2.Distribution system ................................................................................. 13
2.3.2. Expected content of the foreign trade contract ......................................... 14
2.4. Contents of contract performance. ............................................................... 20
2.4.1. Make a flowchart of implementation process ........................................... 20
2.4.2.Content of steps to performing the contract .............................................. 21
2.5. Analyzing of financial performance............................................................. 24
2.5.1. Total capital and business capital .............................................................. 24
2.5.2. Expected cost............................................................................................. 24
2.5.3. Expected revenue ...................................................................................... 26
2.5.4. Effective finance indicator ........................................................................ 26
CONCLUDE ....................................................................................................... 27
Le Viet Anh - 55260 Page 1

Vu Ngoc Duy Khanh - 55257
INTRODUCTION
In the period of the current economy together with the rapid development of
science and technology, international trade activities are increasingly strong
worldwide. This activity is ingrained in the economic development of the world
in general and in all countries in particular. The countries, regardless of their
size, religious, political and cultural differences join the world economic
integration process in order to develop their economies, affirming their position
in the national area.
Along with that integration process, Vietnam has been constantly creating
new strengths, new customers and affirming its position. In recent years,
Vietnam has implemented the regime of opening up the economy, expanding
cooperation with many countries in the world and also achieved remarkable
achievements. Not only economic integration is a process of cooperation, but it
is also a process of competition, an opportunity and challenges, especially for
Vietnamese enterprises.
Recognizing the importance and benefits of import-export activities, Saigon
Fisheries Import-Export Corporation has been trying to find new partners and
expanding market. However, one of the major challenges for our fisheries sector
is to plan seafood exports to overseas markets. One of our largest import
markets and generate substantial revenue at present is the Japan market. This is
considered one of the strategic markets where the company needs to promote its
strength as well as seek more partners to increase market.
For the reasons I have mentioned above, I investigated the topic
"Preparing export plan for frozen tuna to Japan market"

CHAPTER 1: OVERVIEW ON COMPANY
1.1.Overview on company
1.1.1. Name, Address

- Name: Sai Gon Seaproducts Import Export Joint Stock Company
- Address: 87 Ham Nghi, Nguyen Thai Binh Ward, District 1, Ho Chi Minh
City
-The subordinate units :
1)Sea Saigon Refrigeration Branch: Road No. 12, Song Than II Industrial
Zone, Binh Duong Province.
2)Branch of Shipping Enterprise - 200 Dien Bien Phu - P7 - District 3
3)Warehouse Enterprise Branch - 3218C (678) Au Co - Ward 14 - Tan

Binh District
4)Branch of Phu Vien Seafood Processing Enterprise - Bo De commune -

Gia Lam district - Hanoi.
- Phone: + 84- (0) 8-89.14.22.19
- Fax: + 84- (0) 8-914.22.36
- Website: seaprodexsg.com và seaprodexsaigon.com
1.1.2.Business Field
The strengths of company is export and processing of seafood,it also does
business in a number of other areas based on maximizing the available capacity
of the Corporation and its affiliates. The company's operations consist of four
main areas / markets:
- Processing and exporting seafood
- Cold storage service
- Import and trade

-Iron and steel, machinery, equipment, plastic beads, chemicals, packaging
paper, consumer goods.
1.1.3. Organiziton Structure
Shareholders
Mâanagement
President
Vice President
ACCOUNTING FINANCE SALES SERVICE

DEPARTMENT DEPARTMENT DEPARTME DEPARTMENT
NT
SHIPPING BRANCH SEASAIGON STORE

BRANCH OFFICE BRANCH

1.2 .Present About Product
-Japanese fishing gear, fishing vessels are equipped with satisfactory storage
. The fish are guided to platforms by divers for harvesting. They are euthanised
humanely, by an immediate spike into their brain. This method is known as “iki
jime” in Japanese. It is a technique that minimises stress as lactic acid in their
system that can change their flavour. It takes approximately 40 seconds to get
the fish into an ice slurry or refrigerated sea water, which keeps quality at a
premium. On board the tuna harvest boats are representatives of Japanese
companies who scrutinise the product before export. They look for good shaped
fish that have suffered no damage in the harvesting process. A segment is taken
from the tail to determine quality. A strong, deep red colour and good fat
deposits are considered extremely favourable.
-Also, we have learned about Japanese fishing experience on how to keep

tuna fresh and process of tuna according to a guide by the Japanese.The process
of tuna production is carried out step by step to ensure the quality of tuna. Tuna
after thorough selection and purchase will be washed quickly through cold
water, then loaded into a perforated conveyor belt.Wash water will escape
through the holes on the conveyor belt so that tuna will remain cool and soft. To
keep the tuna cold during the process we will put ice water between layers of
tuna.Temperature maintained from 10oC to less during the process. Then it will
be the process of removing fish head. Removing fish heads we will be divided
into five categories depending on the size of fish. After removing the head and
sorting,fish are ready to go into the peeling area. At the sector of peeling some
fishs will be tail-dug and some will retain and market two types.
Fresh tuna are frozen and canned, frozen at the same time to ensure the
quality, freshness of tuna.On holidays, wedding, tuna dishes are selected top, is
a familiar specialty, many people love.

CHAPTER 2: MAKING THE EXPORT PLAN
2.1.Studying the market
2.1.1. Domestic market

In the Vietnamese economy, seafood is a rapidly growing sector,
contributing 4% to GDP, 8% to exports, and 10% to employment in the country.
From 2013 to 2016, Vietnam's fishery output increased from 75.382 to 86.513
Metric ton (Table 1). Binh Dinh, Phu Yen , Khanh Hoa contributes about 50%
of the total aquaculture production in the country. The fisheries sector ranks
fourth in terms of exports, followed by industries such as oil and gas, apparel
and footwear sector. In 2016, Vietnam's seafood exports reached USD 8.84
billion, an increase of more than 17% compared to 2015. The contributor was
tuna with export USD 1.6 billion, up 15% Compared to 2015. According to
customs, fresh and frozen tuna accounted for 56.3 percent of the exports and the
rate of processed tuna fell to 40.7 percent from 43.6 percent last year. The US,
EU, ASEAN, China, Israel, Japan, Canada, and Mexico were the largest
markets, accounting for 84.2 percent of the total exports
TABLE 1. TOTAL AQUACULTURE PRODUCTION BY YEAR
Year 2012 2013 2014 2015 2016
Total fishing vessels 2720 2198 2239 2226 -
Tendency about Fishing vessels (Last year =1) 1,004 0,909 1,008 0,998 -
Productivity (1000 CV) 421,5 480,9 696,6 830,5 -
Tendency about Productivity (Last year =1) 1,169 1,141 1,449 1,192 -
Exploited (ton) 75.382 76.593 78.328 83.462 86.513
2.1.1.1.Domenic Demand
The domestic aquaculture market in general and the domestic tuna market in
particular, although potential, but the organization is small, the consumption of
large size tuna is limited. In addition, many local businesses research and
evaluate that the country market is still very difficult. Enterprises have to spend
time, effort, capital to investigate the market, set up distribution system,
enterprises also have to change the design, consumption needs in the country.
Further , poor infrastructure and poor circulation of aquatculture production in
the country is also a factor in the development of the domestic market to change
conditions is a long process. Therefore, the strategy of the immediate business is
still focused on expanding tuna exports to foreign markets.
2.1.1.2. Domestic tuna prices

Currently, ocean tuna prices range from 130,000 to 145,000 VND / kg, still
stable compared to previous months. The fishermen said that with the current
price, after deducting costs, each fishing vessel receives an average interest of
120.000.000-150.000.000 VND / ship.
TABLE 2 : TUNA PRICES HAVE BUILDING UP IN DEPARTMENT

OF EXPLOITATION AND PROTECTION OF AQUATIC RESOURCES
OF KHANH HOA PROVINCE FOR NEAR LASTEST 2 MONTHS
Price
Products Size
(VND/KG)
21-30 130.000
Skipjack Tuna 31-50 140.000
51-80 145.000
2.1.2. Export market – Japan market
2.1.2.1Demand for consumption

Recognizing that Japan is an important market and can not lose, businesses
that accept rising costs are still trying to invest to increase tuna exports to this
market. Tuna exports to Japan started to improve since January 2017. Tuna
exports in February increased sharply by 53% to over $ 36.6 million. The
quality of tuna exports has improved significantly. As a result, total tuna exports
in the first two months rose 16 percent over the same period last year, to over $

70.5 million. Of which, the export value of loin and fillet of tuna products
accounted for the highest proportion, with 46%, followed by canned tuna with
31%.
TABLE 3: PRODUCTION OF TUNA INPORT OF JAPAN IN 2016
PRODUCT AVERAGE -
VALUE
HS CODE PRICE WEIGHT(TON)
(103USD)
(USD/TON)
HS03 Fresh Tuna/ 10.205

1.287.983 126.211
Frezze Tuna
HS030 Prepared 10.935 1.1060.290 96.963

4
HS16 Caned Tuna 11.065 655.922 59.279
Total 10.735 2.991.297 278.649

2.1.2.2. Competition in the Japan market
TABLE 4 : TOP 15 MAIN SOURCES PROVIDE TUNA FOR
JAPAN IN 2016
SOURCES AVERAGE -PRICE VALUE (103USD) WEIGTH(TON)

(USD/TON)
WORLD 10.735 2.991.297 278.649
TAIWAN 10.372 568.989 50.036
KOREA 10.598 378.131 35.678
CHINA 9.332 366.494 32.341
THAILAND 9.704 302.459 31.170
INDONEXIA 9.022 134.186 14.874
ARGENTINA 8.769 125.680 14.332
MALTA 12.325 74.392 6.036
RUSSIA 10.015 63.197 6.310
VIETNAM 9.677 50.983 4.775
COATARIA 11.625 30.350 2.404
MALAYSIA 8.993 26.745 2.974
PHILLIPINE 12.181 23.096 1.896
AUSTRAYLIA 15.660 21.501 1.373
FRANCE 9.969 18.941 1.900
MOROCCO 17.617 18.833 1.069

At present, there are many different sources of supply in Japan, but by
2016, Vietnam being the medium source of tuna for the Japan market with
an export volume of 4.775 ( Ton), corresponding to the export turnover
achieved is 50.983 (thousand dollars).
The Japanese tariff applied to Vietnamese seafood is divided into three

groups: 0% tariff group (including 64/330 items) right after the entry into
force of the Agreement (accounting for 71% Japan). The group of
commodities had a tax reduction schedule of 3 years, with 8 tariff lines
common at 3, 5-7,2%; There will be a tax reduction schedule in the next 5-10
years.
In order to increase exports to Japan, diversification and development of

new seafood products for export to Japan such as tuna refined products such
as sushi tuna, salmon and crab ... and other products improves the value of
Vietnamese seafood exports to Japan.In order to promote and make a
importance in the Japan market, It must be a strategy with a vision through
market research.
2.1.2.3. Tuna import regulations in to Japan market

 Inspection of quarantine hygiene
The food hygiene inspection agency will conduct as follows:
When the tuna arrive at the port, the inspection agency will take samples
for inspection. The sample size is usually a small box in the container. However,
the quantity of samples depends on the batch of tuna produced by the unit. If the
manufacturer has been noted, the amount of samples will be examined more.
And if the exporter continues to commit the violation will be dealt with more
severely as suspension of export for time. Which country has many exporters
violate the Food Hygiene Law, it is possible that all tuna of that country is
prohibited to import into Japan.
All items analyzed as used additives, culture and processing tuna, diseases
and types of tuna must meet the requirements of the Food Hygiene Japanese
Law
 Insurrance
Not only tunas are high value commodities, but also tunas are highly the
risk of disease and quality. In addition to insurance related to conventional
transportation, importers will have to buy more insurance related to quality
 Distribution

The distribution of tuna in Japan generally through large wholesale
markets, or through wholesalers to suppliers in bulk, retail stores, restaurants ...
Tuna imports are mostly through importers and then wholesalers before reaching
stores and supermarkets. Importers rarely move directly to retailers, restaurants.
 Allowed package material
Guiding on food package materials: Guideline 89/109 / EEC on materials in
directly contact with food, and specific guidelines for plastic packaging
materials and vintyl chloride monomer
 Package, mark and labels
Packaging is intended to protect the product from mechanical impacts and
to create more favorable microbial climate. It is an essential element of quality
by representing bolt the product and defending product. It is also an essential
communication with consumers. Packaging and labels are especially important
in distribution.
 Import Tax
According to VASEP, tuna exported to Japan is subjected to high tariffs,
about 6.4 to 7.2%. In addition to import duties, importers pay a 4% consumption
tax , 1% local . However, the importer will recover the consumption tax and
local tax from the next distributor ... In this way, the actual tax amount will be
paid by the end consumer.
2.1.2.4. The social-cultural environment, economic environment, legal and

political environment
 The social-cultural environment
Japan is famous for its ancient culture, where convergence of Eastern and
Western cultures. The uniqueness of Japanese culture is recognized by
worldwide with the appearance around the world many types of Japanese culture
such as tea ceremony, folding paper .... The acquisition of foreign cultural
achievements of Japan is not borrowing, rigid reproduction, but always the
process of receiving modifications to suit. Ideal, beliefs and foreign lifestyles
imported into Japan must be transformed to conform to the inherent culture.
Therefore today Japan is not only a world leading economic power, but also a
diversity culture.
 Economic environment
Japan is located in the eastern part of mainland Asia, covering an area of
377,835 km2 and a population of about 127 million. Propotion of major
economic sectors: agriculture 2.1%; Industry 26.8%; Transportation;
Construction 10.3%; Traffic: 12.5%; Other industry 37.9%. GDP in 2016

reached $ 4210 billion and is the third largest consumer market in the world
after the United States and China, and is the largest import market for
developing countries.
Japan is known to be a country with poor natural resources, while its
population is overcrowded, most of its materials being imported. However,
Japan is also a country with a high economic growth rate, the third largest
economy in the world. Japan has many leading financial and banking groups in
the world.
 Legal and political environment
Japanese politics was founded on the basis of a constitutional monarchy and a
republican republic. Japanese law is considered to be a comprehensive legal
system. Japan's economic policy is based on market economy rules and is
considered to be less applicable the protection than other markets. However, the
quality standards of Japanese goods for imports are very strict, often higher than
the general level of the world market, which is considered to be a major trade
barrier to imports into the Japanese market
2.2. Determine the target

2.2.1. In short term
Make Japanese customers believe in the quality of the company's seafood
- Let customers know that seafood is caught and cultured from non-polluted
environment. The methods of catching, preserving, processing, packing and
transporting are high quality standards, reflected through technical equipment,
organization of the company, inspection regulations of competent authorities.
- Vietnamese seafood is sold in the markets of Japan, USA, Europe ...
- Products must be in accordance with Japanese customs and tastes
- Stimulating Japanese customers to buy seafood originating from Vietnam
and especially products of the company.
2.2.2.In long term

- Create jobs for people
- Building social life
- Contribute to the domestic economy
- Introduce tuna products as well as other products to many countries
around the world
- Increase export turnover, rate of return
To accomplish goals what the business needs to do is:

-Advertising: It is necessary to have advertising programs to fit the needs
and culture of Japan in the media, magazines ... ..
-Promotion activities: Participate in seafood fairs in Japan, as well as fairs
in Vietnam.
-Offer: organize business travel activities in Japan, combined with research
and offer to processors and distributors in Japan.
-Propaganda: invite the delegation of Japanese tourists to Vietnam to visit
the processing facilities, water attractions, sea, special dishes made from seafood
-Opened the store to introduce products and sales in Japan
2.3. Research, select partners

2.3.1. Introduce partners, distribution system
2.3.1.1.Introduce partners
About AEON
AEON is one of the largest retail trade corporations in the world with 179
joint ventures in and outside Japan. Established in 1758, over 250 years, AEON
Group is one of the oldest retailers in Japan. Throughout operation, the AEON
Group maintains an unwavering commitment to consistently set the "Customer
First" criterion. The basic principle of the AEON Group is towards a prosperous,
stable and peaceful society through retail. With that responsibility, AEON
Group has gained the trust of customers as well as expanded business not only is
Japan huge but it also outside other countries in Asia for a long time.
Aeon currently has more than 16,490 centers, including 120 shopping
centers, 598 department stores and 1,708 supermarkets. Today, Aeon is one of
the largest retail companies with impressive linkages and performance in Japan
as well as in other countries, exspecialy,Vietnam
The principle of AEON
-Peace: All activities of AEON are aimed to the pursuit of prosperity to
create a peace.
-Human: AEON always respects and values the materialism human, as well
as work at a relationships with community.
-Community: AEON contributing to development of the community.
2.3.1.2.Distribution system
With over 500 supermarkets throughout country, AEON is the optimal
distribution channel for the export of our frozen tuna to the consumer of their

country.Additionaly, AEON will use the direct distribution method, tuna
products of the company will be sold with the brand of AEON and sold directly
to consumers in Japan.
2.3.2. Expected content of the foreign trade contract

PARTNER
From: AEON Group
4th Floor, Tokyo Tatemono Gotanda Building 8F,
Higashi Gotanda 1-6-3, Shinagawa ku, Tokyo 141-0022 Japan
Tel. +81 (3)5789 2536; Fax +81 (3)5789 2537
Represented by Mr. Shigeo Tokuda – Director
Shingawa ku, Tokyo,27th of January, 2017
BUSINESS INQUIRY
To: Seprodex Sai Gon
87 Ham Nghi, Nguyen Thai Binh Ward, District 1, Ho Chi Minh City, Viet Nam.
Tel: (84-8) 39 144 927 - (84-8) 38 222 171
Fax: (84-8) 39.142.236
Represented by Mr.Le Viet Anh– Managing Director
Dear Sir,
I am writing to inquire the business offerings of Seprodex Sai Gon , as I have
received a leaflet on your company recently through the mailers.
I read with interest the various types of products related to tuna, and wish to enquire
further about the sales offer as displayed on the leaflet. I am particularly interested in hi
tech production line.
I would be extremely delighted if you could furnish me with more information on the
type of tuna.
I look forward to hearing from you on my enquiry soon.
Yours sincerely,
Director

OUR COMPANY
From: Seprodex Sai Gon

Tel: (84-8) 39 144 927 - (84-8) 38 222 171
Fax: (84-8) 39.142.236
Ho Chi Minh, Viet Nam,29th of January,2017
OFFER
To: AEON Group
Tel. +81 (3)5789 2536; Fax +81 (3)5789 2537
Dear sirs,
We would like to thank you for your letter of 27 January and we were pleased to learn that
you liked our tuna. We are happy to offer you the goods on the following terms and
conditions, subject to our final acceptance upon receipt of your order.
We are pleased to offer you those machines at the price of 14000USD/ MT. The price is to
be understood to be FOB Ho Chi Minh port. We feel sure that our offer will be of interest
and assistance to you and we shall be glad to send you further information should you
require it.
We look forward to your early order and assure you that any of yours orders will have our
best attention.
Yours faithfully
Managing Director

PARTNER
From: AEON Group

4th Floor, Tokyo Tatemono Gotanda Building 8F, Higashi Gotanda 1-6-3, Shinagawa ku,
Tokyo 141-0022 Japan
Tel. +81 (3)5789 2536; Fax +81 (3)5789 2537
Represented by Mr.Shigeo Tokuda– Director
Shingawa ku, Tokyo,4th of February, 2017
ORDER
To: Seaprodex Sai Gon
Tel: (84-8) 39 144 927 - (84-8) 38 222 171
Fax: (84-8) 39.142.236
Represented by Mr. Le Viet Anh – Managing Director
Dear Sir ,
Thank you very much for your offer. We are pleased to establish business relation and are
placing an order for 508 MT of tuna. We could accept all of your terms and conditions.
Could you grant us s discount at 5% for next order.
We are looking to your prompt confirmation of the order.
Yours sincerely
Director
After receiving orders from foreign partners and based on the results of
financial analysis when implementing export contracts with partners, based on
the selection of export partners with the gross revenue export and gross profits,
high foreign currency, the company cooperate with AEON Japan is a partner in
this export.
The company sent a letter of aproprove to AEON Japan with contents :

OUR COMPANY
From: Seprodex Sai Gon

Tel: (84-8) 39 144 927 - (84-8) 38 222 171
Fax: (84-8) 39.142.236
Ho Chi Minh, Viet Nam,10th of February,2017
ACCEPTANCE
To: AEON Group
Tel. +81 (3)5789 2536; Fax +81 (3)5789 2537
Dear Sir,
We have received your order and very pleasure. We agreed with all your request about the
goods with their specification, the quantity, the delivery time and the payment method.
Please send us your confirmation in the near furture.
Yours faithfully,
Managing Director
PARTNER
From: AEON Group
4th Floor, Tokyo Tatemono Gotanda Building 8F, Higashi Gotanda 1-6-3, Shinagawa ku,
Tokyo 141-0022 Japan
Tel. +81 (3)5789 2536; Fax +81 (3)5789 2537
Represented by Mr.Shigeo Tokuda– Director
Shingawa ku, Tokyo,20th of February, 2017
CONFIRMATION
To: Seaprodex Sai Gon
Tel: (84-8) 39 144 927 - (84-8) 38 222 171
Fax: (84-8) 39.142.236
Represented by Mr. Le Viet Anh – Managing Director
Dear Sir ,
We are very happy to have dealing with you. We send this conformation to ensure that
we’re sure with all the iterms, we gave in our order.
Please send me a sighed contract as soon as possible.
Yours faithfully
Director

CONTRACT
After receiving a confirmation letter from your partner in Japan, the company
sent its representative to negotiate and sign the contract. On the basis of
agreements accepted by both parties in the Order, Acceptance and Confirmation
both sides have quickly reached an agreement and come to sign the export
contract with the following content:
SALES CONTRACT
No: 0146 - 11
Date February 27 th, 2017
Between:
SEAPRODEX SAI GON
87 Ham Nghi, Nguyen Thai Binh Ward, District 1, Ho Chi Minh City, Viet
Nam.
Tel: (84-8) 39 144 927 - (84-8) 38 222 171
Fax: (84-8) 39.142.236
Account No. USD. 003.1.37.001811.6 or VND .003.1.00000196.6 in
VietcomBank Ho Chi Minh Branch
Represented by Mr. Le Viet Anh - Managing Director
Hereinafter called "party A"
And :
AEON Group
Tel. +81 (3)5789 2536;
Fax +81 (3)5789 2537
Hereinafter called "party B".
We, both parties, agree to sign and implement this contract with the following
conditions and terms:
Article 1: Description
Commodity : Tuna
Country of origin : Viet Nam.
Article 2: Quantity
508 MT (more or less 5%) by the seller
Article 3: Price
Unit price : 14000USD/ MT.
Total amount of the contract: USD 7.112.000
Say: United state dollars seven million one hundred and twelve thousand
These prices are understood FOB Ho Chi Minh port as per Incoterms 2010, and
packing charges included
Article 4: Packing
Frozen Tuna grade 1 must be Packed in PVC bag of 1kg net each, which must
be packed in export customany cartons of 50kgs net each
Article 5: Payment
* Payment by Irrevocable and confirmed L/C at sight.
*Confirming charges will be borne by the “party A”.
* Validity of Irrevocable L/C: witthin 3days after delivery .All charges
regarding L/C amendment shall be borne by the party requires L/C amendment.
* Documents for payment:
Payment shall be made upon presentation to the bank of the following
documents:
- Clean Shipped on board Ocean Bill of lading, original, in triplicate.
- Commercial invoice, original, in triplicate
- Quality/Quantity certificate issued by the Viet Nam Chamber of Comerce
Industry in triplicate.
- Certificate of original in triplicate, issued by the authorized body.
- Packing list in triplicate.
Article 6: Delivery
The goods will be delivered latest at 5th of June, 2017
- Partial shipment : Not allowed
- Transhipment : Allowed
- Port of loading : Ho Chi Minh port, Viet Nam
Article 7: Inspection of goods
In respect of quality to weight for each shipment certificate of inspection
and certificate of weight issued by VINACONTROL at loading port shall be
taken as final.
All claim by the buyer shall be made within 30 days after arrival of the
goods at port of destination.
Article 8: Penalty
In the event that the Buyer fails to open L/C under this contract in due
time, the Seller will have the right to demand from the Buyer the payment of a
penalty in the amount equivalent to 1% per day of the contract amount.The
seller fails to deliver the goods in due time, the Buyer will have the right to
demand from the Seller the payment of a penalty of 1% per day of the value of
goods not delivered.

Article 9: Arbitration
Any disputes or discrepancies which may arise out of the contract or in the
connection therewith shall at first be settled amicably on mutual understanding.
In the course of execution of this contract all dispute not reaching an amicable
agreement shall be settle by Vietnam foreign trade Arbitration attached to the
Viet NamChamber of Commerce Industry, Whose decision shall be accepted as
final by both parties.
The fees for arbitration and/or orther charges shall be born by losing party,
unless otherwise agreed.
The language of arbitration shall be English.
Article 10: Force Majeure
In case of unforeseen causes recognized by both parties as Force Majeure under
evidence thereof, the contracting parties shall not be liable for performance of
the terms of this contract. However, if such cause of Force Majeure comes to an
end, the contracting parties shall be liable for performance of this contract unless
otherwise mutually agreed.
The party claiming relief from performance of an obligation under the contract
due to Force Majeure shall inform the other party thereof by cable within 5
(five) days after the commencement of such Force Majeure and confirm it
within a 3 (three) days by registered airmail.
Article 11: Other terms
This contract will be covered by the provision of Incoterm 2010
By signing this contract,previous correspondence and negotiation
connected here with shall be nul and void
Any amendment of the terms and conditions of this contract must be
agreed to by both parties in writing
This contract is made in 04 originals in the English language, two for each
party
For/And on behalf of The Seller
Seaprodex Sai Gon For/And on behalf of The Buyer
AEON Group
2.4. Contents of contract

2.4.1. Make a flowchart of implementation process

Applying Preparation
Signing Inspection and The export
for export
Contract L/C inspection procedures
license for good
Liquidation Delivery
Solving of Payment
goods on
complaints procedures
Ship
2.4.2.Content of steps to performing the contract

 Applying for export license
A records include : The application for license, contract, quota certificate shall
be forwarded to the licensing office of the Ministry of Industry and Trade. After
3 days from the date of receipt of the application, the Licensing Division will
respond.
Open L / C and check L / C
Company urges buyers to open L / C on time. After receiving L / C, check:
- Compare the provisions in the contract and regulations in L / C as appropriate,
carefully check each sentence, each word.
- The type of L / C is suitable to the type of L / C specified in the contract.
- The L / C opening bank, the paying bank, or the bank confirming the
relationship with the bank of the company or not, is in accordance with the
regulations.
- The amount of L / C is enough to pay for your goods or not, if not enough,
request to correct or sufficiently enough L / C.
- Delivery deadline and validity of L / C are inconsistent. The term of L / C is
enough for the seller to circulate the voucher.
- The requirements for payment documents are clear and easy to implement, if
anything that makes it difficult for the company to request a revision.
 Making a loan at a bank

Immediately after signing the contract, the company proceeds to borrow
capital from Vietcombank.

Loan amount is 50 billion VND
Interest rate: 1.25% / month
On 22/02/2017 completed the procedures.
On February 23 the company received the loan
Payday Loans: 23/06/2017
 Purchasing materials - auxiliary materials
The company will purchase materials from fisher.
 Package :
After buying enough materials , the company conducts frozen tuna
processing in accordance with the process of ensuring the goods are delivered on
request. tuna is wrapped in 2 layers which can keep the temperature cool and
moist. For convenience of loading and unloading. The job of packing the goods,
coded by the company's packaging production Tien Huy.
Testing and quarantine of goods:
Prior to delivery, the company conducts inspection of the quality, quantity,
weight, packaging ... to ensure accuracy as required by the buyer.
 Carry out the export procedures
*) Customs procedures
The owner shall fill the details of the goods on the declaration form so
that the customs office shall examine the paperwork. The requirements of this
claim are true and correct. The content of the declaration includes such items as:
Category: Business,
Name : Tuna
Quantity: 508 tons
Value: $ 7,122,000
Customs declarations must be accompanied with a number of other
documents, but mainly: export permits, invoices, packing lists, detailed lists.
*) Customs declaration :
Profile include :
- 3 customs declarations (2 originals, 1 photocopy)
- Export license (visa): 1 original
- Packing list
- Commercial invoice (Commercial Invoice)
Bring the dossier to the customs office to open the customs declaration
*) Inspecting the goods:
* Showing goods:
Export goods must be arranged in order, convenient for control. Shippers
must bear the cost and labor of opening and closing packages. The requirement

of presenting the goods is also the honesty of the owner. In order to carry out
inspection and supervision procedures, the goods owner must submit customs
procedures
* Implementing customs regulations:
After the importer informs the time of arrival at the port, the ship's name,
they send the shipment. After that, the enterprises register for inspection at the
customs department and the customs department shall have to inspect. If it
matches the declaration, customs department will seal. Customs officers write
their comments on the status of goods in the declaration, sign and return to the
captain of customs procedures and sign and seal the two customs declarations
transferred to the shipping company. After exporting the goods, a customs
declaration is forwarded to the customs office, a company's self-report to the
shipping company.
 Shipping
For goods delivered by sea, the goods owners shall have to:
- Based on the details of the export goods, make a table of registration of
freight for the carrier in exchange for the queue map.
- Exchange with port authority to keep track of hours worked.
- Arrange means to bring goods to port and queue on board.
- Get the vice captain and change the receipts of the deputy to take the bill of
lading. The bill of lading must be the perfect bill of lading, loaded and
transferable.
 Payment procedures
After the goods have been delivered through the railing, the staff in charge
of the company shall prepare the payment documents as required by L / C. Then
send to the bank to open L / C through the bank announced that Vietcombank
(branch in Ho Chi Minh) to collect money. The set of documents includes:
Commercial Invoice
Clean on board Bill of lading
Packing list
C/O
Certificate of quantity
Certificate of quality
Notice of shipment
 Complaints and solving of complaints
When performing the contract, if the exporter is claiming compensation, serious
consideration should be given to the consideration of the customer's request. The
resolution must be urgent, timely and reasonable.

 Liquidation
After fulfilling the contractual obligations, the parties will liquidate the contract
2.5. Analyzing of financial performance.

Based on the ORDER of the customer, we have established the table of expenses
which the revenue and profit from the export contract for the partner as follows.
2.5.1. Total capital and business capital

Expected total investment for the project is: 140.000.000.000 VND
Funding sources include:
- Capital of the business : 90.000.000.000 VND
- Loan capital of the Bank: 50.000.000.000 VND with rate 15%/year.
Expected loan term is 4 months.
=> Expected bank loan interest : 50.000.000.000 x (15% :12) x4 =
2.500.000.000 VND
2.5.2. Expected cost

* Cost of materials - auxiliary materials (domestic collections) per lot (508 tons)
No. Payment Unit price Quantity Amount (VND)

(VND/kg) (ton)
1 Tuna 140.000 508 71.120.000.000
2 Auxiliary materials 9.000.000
3 Loading and 5.000.000
unloading from
means of
transportation into
storage
4 Cost of storage 4.450.000
Total 71.138.450.000
* Production expense:
No Costs Per ton (VND) Amount (VND)
1 Wage 9.534.000 4.843.272.000
2 Social insurance, 2.097.480 1.065.519.840
health insurance (22%
wage)
3 Water and electricity 500.000 204.000.000
4 Depreciation expense 50.000 25.400.000
5 Package, label 200.000 101.600.000
Total 323.000 6.239.791.840
* Export expenses :
No Costs Quantity Unit price(VND) Amount (VND)

1 Cost of banking 0,15% of L/C 0,15% x 106.680.000
transactions value 71.120.000.000
2 Expense for 2 Sheets 5.000/Sheet 10.000
buying export
form
3 Expenses for 1 Sheet 200.000/Sheet 200.000
export license
application
4 C /O fees 1 Sheet 0 0
5 Cost of inland 40.000.000 40.000.000
transportation
6 Customs fees 2 Sheets 30.000/Sheet 60.000
7 Preserved fees 50.000.000 50.000.000
8 Scale fees 100.000 100.000
9 Inspection fees 100.000 100.000
10 B/L fees 200.000 200.000
11 Cost of renting 1.000.000 1.000.000
loading facilities
12 Cost of tallying 100.000 100.000
and deliverying
13 Cost of sending 250.000
documents
14 Transfer fee at 200 USD 4.182.000
the Bank
15 Expenses for L / 20 USD 418.200
C notification of
the Bank
16 Export tax 0% 0
Total 203.300.200
* Summary
No. Costs Amount (VND)
1 Costs for materials 71.138.450.000
2 Production expense 6.239.791.840
3 Export expenses 203.300.200
4 Other costs 10.000.000
5 Reserve fund = 3% x [(1) + (2) + 2.327.746.261
(3) + (4)]
Total 79.919.288.300
6 VAT tax (10% of total profit) 7.991.928.830
7 Bank interest (1.25% / month) 2.500.000.000
Total of costs 90.411.217.130
2.5.3. Expected revenue
Revenue: 14000 USD/MT

=>Total revenue = 14000 x 508 =7.112.000 (USD)
= 156.464.000.000VND (exchange rate : 22.000 VND/USD)
2.5.4. Effective finance indicator

a) Rate of return
Profit before tax = Revenue – Cost
= 156.464.000.000 – 90.411.217.130 = 66.052.782.870 (VND)
Profit after tax = Profit before tax - Corporate income tax
= Profit before tax x 78%
= 66.052.782.870 x 78% = 51.521.170.640 (VND)
Rate of profit at cost:
Prevenue = Profit after tax x 100% = 51.521.170.640 x 100% = 32.9 %
Revenue 156.464.000.000
The rate of return is 32.9 % which is reasonable, so it is a project feasibility
b) Exchange rate of export
Rexport = 7.112.000/90.411.217.130 = 1/12712 (USD/VNĐ).
In order to earn $ 1, the company needs to spend 12,712 VND, which is smaller
than the actual exchange rate of 22,000 VND / USD. This shows that the export
plan is reasonable and profitable for the company.

CONCLUDE
Promoting the export of products to foreign countries in order to raise the

prestige of enterprises on the international market. Domestic enterprises want to
try to integrate into the integration economy.
That is why it is important to make a business plan that is essential for any
business to undertake. Thanks to the accounting of the costs help businesses
know the cost of their own and also know how much profit is achieved. By
making plans, the work in the export process is well organized by the company
in a certain order, which makes the work is carried out quickly, savings cost
increase profits.
It can be said that business plan is one of the most important steps in every
business, with foreign trade officials being one of the key players to succeed at
this stage.
In the export plan that we presented above, it can be seen that the company
will make a profit on the performance of this contract but the profit is not much.
However, it has contributed to solving many problems such as: employment ,
stimulating production for enterprises.
This is my presentation about an export plan, due to the limited knowledge
so my presentation is inevitable shortcomings. I look forward to receiving
further instruction from teacher
Thank you sincerely !

References :
1) Incoterms 2010
2) Wedsite : www.customs.gov.vn
http://vietnambiz.vn
www.thuvienphapluat.vn


Kế hoạch kinh doanh xuất khẩu sang nhật bản

Hochgeladen von

Dokumentinformationen

Originaltitel

Copyright

Verfügbare Formate

Dieses Dokument teilen

Dokument teilen oder einbetten

Freigabeoptionen

Stufen Sie dieses Dokument als nützlich ein?

Sind diese Inhalte unangemessen?

Copyright:

Verfügbare Formate

Kế hoạch kinh doanh xuất khẩu sang nhật bản

Hochgeladen von

Copyright:

Verfügbare Formate

MINISTRY OF TRANSPORT

VIETNAM MARITIME UNIVERSITY

COURSE WORK OF INTERNATIONNAL TRADE TRANSACTION

Lecturer : Doan Trong Hieu

Le Viet Anh - 55260 Page 1

Le Viet Anh - 55260 Page 2

1.1.1. Name, Address

-The subordinate units :

2)Branch of Shipping Enterprise - 200 Dien Bien Phu - P7 - District 3

3)Warehouse Enterprise Branch - 3218C (678) Au Co - Ward 14 - Tan

4)Branch of Phu Vien Seafood Processing Enterprise - Bo De commune -

- Phone: + 84- (0) 8-89.14.22.19

- Fax: + 84- (0) 8-914.22.36

- Website: seaprodexsg.com và seaprodexsaigon.com

- Processing and exporting seafood

- Cold storage service

- Import and trade

Le Viet Anh - 55260 Page 3

1.1.3. Organiziton Structure

ACCOUNTING FINANCE SALES SERVICE

SHIPPING BRANCH SEASAIGON STORE

Le Viet Anh - 55260 Page 4

-Also, we have learned about Japanese fishing experience on how to keep

Le Viet Anh - 55260 Page 5

2.1.Studying the market

2.1.1. Domestic market

TABLE 1. TOTAL AQUACULTURE PRODUCTION BY YEAR

Year 2012 2013 2014 2015 2016

Total fishing vessels 2720 2198 2239 2226 -

Productivity (1000 CV) 421,5 480,9 696,6 830,5 -

Exploited (ton) 75.382 76.593 78.328 83.462 86.513

2.1.1.2. Domestic tuna prices

TABLE 2 : TUNA PRICES HAVE BUILDING UP IN DEPARTMENT

Skipjack Tuna 31-50 140.000

2.1.2. Export market – Japan market

2.1.2.1Demand for consumption

Le Viet Anh - 55260 Page 7

TABLE 3: PRODUCTION OF TUNA INPORT OF JAPAN IN 2016

HS03 Fresh Tuna/ 10.205

HS030 Prepared 10.935 1.1060.290 96.963

HS16 Caned Tuna 11.065 655.922 59.279

Total 10.735 2.991.297 278.649

Le Viet Anh - 55260 Page 8

SOURCES AVERAGE -PRICE VALUE (103USD) WEIGTH(TON)

WORLD 10.735 2.991.297 278.649

TAIWAN 10.372 568.989 50.036

KOREA 10.598 378.131 35.678

CHINA 9.332 366.494 32.341

THAILAND 9.704 302.459 31.170

INDONEXIA 9.022 134.186 14.874

ARGENTINA 8.769 125.680 14.332

MALTA 12.325 74.392 6.036

RUSSIA 10.015 63.197 6.310

VIETNAM 9.677 50.983 4.775

COATARIA 11.625 30.350 2.404

MALAYSIA 8.993 26.745 2.974

PHILLIPINE 12.181 23.096 1.896

AUSTRAYLIA 15.660 21.501 1.373

FRANCE 9.969 18.941 1.900

MOROCCO 17.617 18.833 1.069

Le Viet Anh - 55260 Page 9

The Japanese tariff applied to Vietnamese seafood is divided into three

In order to increase exports to Japan, diversification and development of