<span class="text_page_counter">Trang 1</span><div class="page_container" data-page="1">

TRƯỜNG ĐẠI HỌC SƯ PHẠM KỸ THUẬT TPHCM KHOA KINH TẾ

BÀI THI CUỐI KỲ

MÔN: MÔN HỌC: KỸ THUẬT NGHIỆP VỤ NGOẠI THƯƠNG

GVDH: Th.S Lê Trường Diễm Trang

</div><span class="text_page_counter">Trang 3</span><div class="page_container" data-page="3">

Sales Contract

Contract No: PLVN003231 Date: 2<small>nd</small>September 2023

The contract made on 2<small>nd</small> September 2023 between Food Company of Hochiminh City Ltd. (hereinafter referrred to as the Seller) on the one part and Hortex Holding S.A. (hereinafter referred to as the Buyer) on the other part

1610 Vo Van Kiet Street, Ward 7, District 6, Hochiminh City, Vietnam

Website: www.foodcompanyhcm.com Email:

Represented by Mr. Tran Minh Duc - General Manager

Ul. Mszczonowska 2, Warsaw; Mazowieckie; Poland

Website: www.hortexholding.com Email:

Represented by Mr. Hans Lombard - General Manager We, Party A and Party B, confirm having concluded this contract covering the undermentioned goods in accordance with terms and conditions stated herein Bài 1

</div><span class="text_page_counter">Trang 4</span><div class="page_container" data-page="4">

and reverse side hereof, which shall override exclude, and supersede and terms proposed but not covered herein.

The Seller agrees to sell and the Buyer agrees to buy hereinafter commodities under the follow terms and conditions.

Cargo should be sound, fair and merchantable quality fit for human consumption free from live insects/weevils.

Rest of specifications as per Vietnam Standard when not in contradiction with the above.

4. QUANTITY:

- 1,200.00 (One thousand two hundred only) Metric Tons - Tolerance: +/- 5% at Buyer’s Option

</div><span class="text_page_counter">Trang 5</span><div class="page_container" data-page="5">

- Total Gross Weight: 1,207.20 Metric Ton - Total Net Weight: 1,200.00 Metric Ton 5. UNIT PRICE:

USD5,512.00 (United States Dollars Five Thousand Five Hundred and Twelve only) per Metric Ton

Total amount: 6,614,400.00 (United States Dollars Six Million Six Hundred and Fourteen Thousand Four Hundred only) in total for 1,200 Metric Tons (+/-5% at Buyer’s Option)

Net shipped weight FOB Hochiminh City Port (Incoterms 2020) 6. SHIPMENT:

Shipment date: Not later than 11<small>th</small>December 2023 Partial Shipment: Not Allowed

Transhipment: Not Allowed

Port of Loading: Hochiminh City Port, Vietnam Port of Destination: Swinoujscie, Poland 7. PAYMENT:

Drafts at sight for 100 percent invoice value.

In United State Dollars by an Irrevocable Letter of Credit payable at sight for 100 percent invoice value.

All bank charges outside Poland are for the account of beneficiary. The Seller shall be paid at sight against such presentation of documents comply to all L/C conditions and cost of discrepancy to be born by the Buyer.

</div><span class="text_page_counter">Trang 6</span><div class="page_container" data-page="6">

8. PACKING AND MARKING: Packing: in PE bags weighing 25 kgs net

Three (3) percent marked empty spare bags with same marking to be supplied free of cost by the sellers along with the shipment for bulk vessel.

Marking: Natural top-ranking 9. INSPECTION:

By the Buyer’s representative at the Seller’s warehouse or at the port of loading 10. PENALTY:

In the event that the Seller fails to deliver the goods under this contract on due time, the Buyer will have the right to penalty in the amount equivalent to 1% of delayed portion value per a week of delayed but totally not exceed 3% total value contract. Telegraphic transfers to the buyer's Bank shall effect payment for the penalty at the same time. If either of the Buyer or Seller cancels this contract without agreement of other party, the party is subjected to a penalty equivalent to the value of contract and it must compensate the loss due to cancellation of contact to the other party.

11. FORCE MAJEURE:

In the event that the performance or carrying but this contract by either party is delayed or prevented in whole or in part by reasons including war, strikes, lockouts, fire floods, riots, embargoes, earthquakes, floods, typhoon, peril, fire, loss of harvest including but not limited to acts of god. Force Majeure circumstances must be notified by each party to other within 7 days by writing with a certificate of force majeure issued by Government authority. Beyond this time, Force Majeure circumstances shall not be taken into consideration. 12. CLAIM AND ARBITRATION:

</div><span class="text_page_counter">Trang 7</span><div class="page_container" data-page="7">

In case of claim on quality discrepancy against the Seller, the Buyer shall officially notify the Seller by fax within 2 weeks from the date of arrival of vessel at discharging port. Thereafter, both Buyer and Seller mutually appoint an international reputable neutral inspection agency and such inspection result shall be deemed as final to both Seller and Buyer. Should any disputes arise between the contracting parties to which no agreement can be reached, these disputes shall be settled by arbitration, which shall take place in Poland as per arbitration rules number 125 of GAFTA, English Law and English language to apply.

13. INSURANCE:

To be covered by Buyer once the cargo is on board the vessel. 14. GENERAL TERMS:

Both parties undertake to excute strictly all articles of this contract any amendment or addition to this contract shall be made in writing after being mutually agreed by both parties.

This contract is made in Two (2) copies, each party keeps one copy at the same value.

15. DOCUMENTS REQUIRED:

Draft(s) in duplicate drawn on us for 100pct invoice value against presentation of the following documents:

1. Signed Commercial invoice in triplicate.

2. Full set 3/3 original “Clean on Board” ocean bills of lading and 3 non-negotiable copies marked “Freight Prepaid” issued “To order”, blank endorsed and notify applicant.

3. Certificate of origin issued by Vietnam Chamber of Commerce and Industry in 1 original and 1 copy showing consignee “To order”.

</div><span class="text_page_counter">Trang 8</span><div class="page_container" data-page="8">

4. One original Phytosanitary certificate issued by Plant Protection Department of Ministry of Agriculture and Rural Development. 5. Certificate of quality issued by SGS Vietnam Ltd. at loading port in 1 original and 1 copy.

6. Certificate of quantity issued by SGS Vietnam Ltd. at loading port in 1 original and 1 copy.

7. Beneficiary’s certificate confirming that shipment advice has been emailed to applicant, attention Timberton Willey stating B/L number, date of shipment, sailing date, port of loading, name of vessel, net and gross weight and ETA discharge port in 1 original.

For and an behalf of the Seller For and on behalf of the Buyer

</div><span class="text_page_counter">Trang 9</span><div class="page_container" data-page="9">

BILL OF EXCHANGE

Hochiminh City, Vietnam September 24, 2023 No: YT6890

For: USD 6,614,400.00

At sight of this FIRST Bill of Exchange (SECOND of the same tenor and date being unpaid). Pay to the order of HSBC Bank (Vietnam) Limited, Vietnam. The sum of United States Dollars Six million Six Hundred And Fourteen Thousand Four Hundred Only.

Value received as per our invoice(s) No(s): MZ204 Dated: September 24, 2023 Drawn under: BNP Paribas Bank Polska S.A., Poland.

BILL OF EXCHANGE

Hochiminh City, Vietnam September 24, 2023 No: YT6890

For: USD 6,614,400.00

At sight of this SECOND Bill of Exchange (FIRST of the same tenor and date being unpaid). Pay to the order of HSBC Bank (Vietnam) Limited, Vietnam. The sum of United States Dollars Six million Six Hundred And Fourteen Thousand Four Hundred Only.

Value received as per our invoice(s) No(s): MZ204 Dated: September 24, 2023 Drawn under: BNP Paribas Bank Polska S.A., Poland.

Food Company of Hochiminh City Ltd 1610 Vo Van Kiet Street, Ward 7, District 6, Hochiminh City, Vietnam Food Company of Hochiminh City Ltd

1610 Vo Van Kiet Street, Ward 7, District 6, Hochiminh City, Vietnam To: BNP Paribas Bank

Polska S.A., Poland

To: BNP Paribas Bank Polska S.A., Poland

Tran Minh Duc

Tran Minh Duc Bài 2

</div><span class="text_page_counter">Trang 10</span><div class="page_container" data-page="10">

FOOD COMPANY OF HOCHIMINH CITY LTD

1610 VO VAN KIET STREET, WARD 7, DISTRICT 6, HOCHIMINH CITY, VIETNAM TEL: + 84 937114526

HO CHI MINH CITY, SEPTEMBER 24, 2023 FOR THE DIRECTOR Price:

USD5,512.00 PER MT NET FOB HOCHIMINH CITY PORT, VIETNAM (INCOTERMS 2020)

Amount : USD 6,614,400.00

Saying: United States Dollars Six Million Six Hundred And Fourteen Thousand Four Hundred Only./.

Total : USD 6,614,400.00

Description of goods:

1,200.00 METRIC TONS VIETNAMESE CASHEW NUTS NEW CROP, 5PCT BROKEN, CROP 2022/2023 (FRESHLY MILLED STOCK)

CONTRACT NO. PLVN003231 Date: 2nd September 2023 Making: NATURAL TOP - RANKING

Number of bags : 48.000 Bags Gross weight : 1,207.20 Metric Tons Net weight : 1,200.00 Metric Tons Packing:

IN NEW SINGLE POLYPROPYLENE BAGS WEIGHING 25KGS NET TARE WEIGHT IN GRAMS OF THE BAG IS 150GRAMS (MINIMUM).

COUNTRY OF ORIGIN: VIETNAM.

COMMERCIAL INVOICE No. MZ204

For Account and Risk of Messrs HORTEX HOLDING S.A

Ul. MSZCZONOWAKA2, WARSAW; MAZOWIECKIE; POLAND

POSTAL CODE: 02-337

Means of transport and route (as far as known) M/V Sabrina

B/L No. 07-HCM/NOU Date: Sept 24, 2023 From HOCHIMINH CITY PORT, VIETNAM To SWINOUJSCIE, POLAND

Tran Minh Duc

</div><span class="text_page_counter">Trang 11</span><div class="page_container" data-page="11">

<small>FOOD COMPANY OF HOCHIMINH CITY LTD1610 VO VAN KIET STREET, WARD 7, DISTRICT 6,HOCHIMINH CITY, VIETNAM</small>

<small>GENERALISED SYSTEM OF PREFERENCES</small>

<small>UNDER B/L NO07-HCM/NOUDATED: 24thSeptember 2023FROMHOCHIMINH CITY PORT, VIETNAMTOSWINOUJSCIE, POLAND</small>

<small>4. For official use</small>

<small>5. Item6. Marks and7. Number and kind of packages,8. Origin9. Gross weight or</small>

<small>10. Number and date ofnum-bernumber ofdescription of goodscriterion (seeinvoices</small>

<small>packages1,200.00 METRIC TONSNotes</small>

<small>Marking:VIETNAMESE CASHEW NUTSoverleaf)No. MZ204</small> TARE WEIGHT IN GRAMS OF THE BAG IS 150GRAMS (MINIMUM)

<small>11. Certification</small>

<small>It is hereby certified, on the basis of control carried out, that the declarationby the exporter is correct.</small>

<small>CHAU KHAI HOA</small>

<small>HO CHI MINH CITY, 24thSeptember 2023</small>

<small>12. Declaration by exporter</small>

<small>The undersigned hereby declares that the above details and statementsare correct; that all the goods were produced in Vietnam and that theycomply with the origin requirements specified for goods exported to</small>

<small>………(importing country)</small>

<small>HO CHI MINH CITY, 24thSeptember 2023TRAN MINH DUC</small>

</div><span class="text_page_counter">Trang 12</span><div class="page_container" data-page="12">

MATE’S RECEIPT

FOOD COMPANY OF HOCHIMINH CITY LTD

1610 VO VAN KIET STREET, WARD 7, DISTRICT 6, HOCHIMINH CITY, VIETNAM Received on board the M/V:

“SABRINA” destined for SWINOUJSCIE, POLAND the undermentioned goods:

Saying: FORTY EIGHT THOUSAND BAGS ONLY./. VIETNAMESE CASHEW NUTS

NEW CROP, 5PCT BROKEN, TARE WEIGHT IN GRAMS OF THE BAG IS 150 GRAMS

MARKING: NATURAL TOP - RANKING

Saying: - Three percent (1440 pieces) empty spare bags free of charge to be delivered along with the shipment.

- Forty eight thousand bags only./.

TOTAL 48.000 1,200.00 1,207.20

</div><span class="text_page_counter">Trang 13</span><div class="page_container" data-page="13">

Giá chào bán (USD) cho khách hàng theo các điều kiện Incoterms (Incoterms 2020): Giá FCA (Cat Lai Port, Hochiminh City)

= Giá EXW + Chi phí làm thủ tục hải quan xuất khẩu + Chi phí vận chuyển hàng từ kho người bán ở An Giang đến cảng Cát Lái + Phí bốc hàng từ kho lên phương tiện vận tải đầu tiên

= 5.503.250.000 +500.000 + 3.000.000 x15 + 500.000 x15 = 5.556.250.000 VND/lơ Tỷ giá hối đối 1USD= 24.430 VND => 5.556.250.000 đồng = 227,435.5301 USD/lô Giá CPT (Kaohsiung Port, Taiwan)

= FCA + Phí THC đầu bốc + Ocean Freight = 227,435.5301 + (50 x 15) + (200 x 15) = 231,185.5301 USD/lơ

CIP (Kaohsiung Port, Taiwan)

= Giá CPT + I (Phí bảo hiểm) = 231,185.5301 + 70 = 231,255.5301 USD/lô DAP (Buyer’s warehouse)

= (Giá CPT + Phí THC đầu dỡ) + Phí vận chuyển từ Kaohsiung Port về kho người mua = (231,185.5301 + 50 x 15) + 100 x 15 = 23,.435.5301 USD/lô

DPU (Buyer’s warehouse)

</div><span class="text_page_counter">Trang 14</span><div class="page_container" data-page="14">

= DPA + Phí dỡ hàng tại kho người mua = 233,435.5301 + 20x15 = 233,735.5301 USD/lô DDP (Buyer’s warehouse)

= DAP + Chi phí nhập khẩu: thuế nhập khẩu + phí và lệ phí = 233,435.5301 + 10x450 = 237,935.5301 USD/lơ

Vậy Giá chào bán (USD) cho khách hàng theo các điều kiện Incoterms 2020: FCA (Cat Lai Port, Hochiminh City) = 227,435.5301 USD/lô

CPT (Kaohsiung Port, Taiwan) = 231,185.5301 USD/lô CIP (Kaohsiung Port, Taiwan) = 231,255.5301 USD/lô DAP (Buyer’s warehouse) = 23,.435.5301 USD/lô DPU (Buyer’s warehouse) = 233,735.5301 USD/lô DDP (Buyer’s warehouse) = 237,935.5301 USD/lô

</div>