VIETNAM MARITIME UNIVERSITYINTERNATIONAL SCHOOL OF EDUCATION GROUP PROJECT TOPIC: PLANNING TO EXPORT FRESH DURIAN FROM VIETNAM TO AUSTRALIA COURSE: INTERNATIONAL BUSINESS II INSTRUCTOR:
POTENTIALS OF EXPORTING/IMPORTING
Growing demand
The demand for durian in Australia is on the rise, fueled by its growing popularity among Asian communities and adventurous food lovers As consumers seek unique flavors and culinary experiences, the distinctive taste and aroma of durian attract their interest.
Diverse market channel
In Australia, there are different places where Vietnamese durian can be sold These places cater to different types of customers Some of the main places are:
- Supermarkets: Big supermarket chains like Coles, Woolworths, and Aldi sell a variety of fruits, inSituationurian Many people shop at these supermarkets, so durian can get a lot of exposure there.
In Australia, specialty stores dedicated to Asian groceries cater to both Asian communities and enthusiasts of Asian cuisine These stores offer a variety of imported products, including unique fruits like durian, to satisfy the diverse preferences of their customers.
Asian grocery stores in Australia are widely available across various cities and suburbs, providing a diverse selection of Asian ingredients, including fresh durian These stores attract customers who are knowledgeable about Asian products, making them key retailers for durian sales.
Local fruit markets, such as farmers' markets and wholesale fruit markets, offer a great opportunity for importing durian These markets attract consumers who prefer purchasing fresh produce directly from farmers or wholesalers, showcasing a diverse selection of fruits, including imported varieties like durian.
- Online Platforms: Online platforms and grocery delivery services are becoming more popular in Australia Importers can use these platforms to reach more
Page 2 customers, especially those who want the convenience of shopping online and have access to a wide selection of products.
Durian can be supplied to restaurants, cafes, and dessert shops, where it can be incorporated into a variety of dishes, desserts, and beverages This approach enables durian to attract customers who might not specifically seek it out, yet are open to exploring unique culinary experiences.
These different market channels provide Vietnamese durian exporters with opportunities to sell their products to a wide range of customers in Australia.
Potential Price Competitiveness
Vietnam's rich durian production creates potential price competitiveness, making its durians more appealing in the Australian market compared to those from other countries This competitive pricing can significantly enhance the attractiveness of Vietnamese durians for consumers.
In the retail market, whole durians are priced at approximately USD 14 per kilogram, with peeled durians reaching up to USD 18.43 per kilogram Australian consumers prioritize quality over affordability, making it essential for exporters to maintain high standards when exporting durians to Australia As a key potential market for Vietnam's unique agricultural products, Australia represents a significant opportunity, with Vietnam being the 10th largest trading partner of Australia.
Techniques and quality standard
Exporting durian involves several technical aspects to ensure the safe and efficient transportation of the fruit:
When transporting Vietnamese durian to Australia, it is essential to use sturdy and well-ventilated packaging to ensure the fruit's protection Properly designed boxes or crates will minimize damage and withstand handling and potential impacts during transit, preserving the quality of the durian.
Effective cold chain management is essential for preserving the quality of durian during export This process involves utilizing refrigerated trucks, containers, and air freight equipped with temperature-controlled facilities, ensuring that the durian remains fresh and maintains its quality throughout transportation.
To ensure the export of high-quality durian, it is crucial to implement stringent quality control measures This includes thorough inspections of the fruit for size, ripeness, and any visual defects Additionally, quality control processes should encompass sensory evaluations to assess the aroma, texture, and taste of the durian, guaranteeing that only the best fruit reaches the market.
Effective documentation and customs procedures are essential for the seamless export of durian Exporters must ensure the accurate completion of commercial invoices, packing lists, certificates of origin, and any other required paperwork to comply with the regulations set by both Vietnamese and Australian customs authorities.
Implementing a strong traceability system is essential for monitoring the durian's journey from Vietnam to Australia This system should document key information, including the fruit's source, cultivation methods, handling procedures, and transportation logistics Enhanced traceability not only improves food safety and quality assurance but also enables efficient investigations and recalls when necessary.
Importing market
Durian consumption in Australia has been steadily increasing, largely due to the country's growing multicultural population and their appreciation for Asian cuisines Although durian remains a niche fruit, its popularity is rising, especially among Asian communities and food lovers.
In October 2019, Australia saw its first shipment of frozen durian from Vietnam, weighing about half a tonne The popularity of this exotic fruit has surged, particularly in major cities like Sydney, where offices hosted durian-tasting events to promote it According to the Vietnam Trade Office in Australia, a subsequent shipment of 15 tonnes of frozen Vietnamese durians sold out in just two days, and an additional 45 tonnes are on the way, with most already reserved by local retailers The Ri6 variety, exclusively grown in Vietnam, is leading the market in Australia.
Vietnam and Australia have actively pursued trade agreements and negotiations to enhance bilateral trade and bolster economic cooperation Key agreements and discussions between the two nations aim to foster stronger economic ties and promote mutual growth.
The ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA) is a significant trade pact that facilitates economic collaboration between ASEAN nations, including Vietnam, and Australia and New Zealand This comprehensive agreement aims to eliminate trade and investment barriers, enhancing market access and fostering economic growth AANZFTA encompasses various sectors, such as goods, services, and investment, and offers Vietnamese exporters preferential access to the Australian market, promoting increased trade opportunities.
Figure: ASEAN-Australia-New Zealand Free Trade Agreement
Source: https://www.dfat.gov.au/trade/agreements/in-force/aanzfta/asean-australia-new- zealand-free-trade-agreement
The Vietnam-Australia Free Trade Agreement (VAFTA), effective since 2020, is a bilateral trade pact that enhances trade liberalization and market access for goods and services between Vietnam and Australia Covering key areas such as goods, services, investment, intellectual property, and government procurement, VAFTA significantly boosts opportunities for Vietnamese exporters to enter the Australian market and vice versa.
The Regional Comprehensive Economic Partnership (RCEP) is a significant trade agreement involving 15 countries, including Vietnam and Australia, designed to enhance economic integration and promote trade and investment among its members RCEP encompasses various trade aspects such as goods, services, investment, intellectual property, and e-commerce, establishing a robust framework for improved trade cooperation and market access between Vietnam and Australia.
Figure: Country in RCEP Source: https://wtocenter.vn/fta/197-rcep/1
Trade negotiations between Vietnam and Australia foster trust and enhance bilateral relationships By engaging in continuous dialogue and collaboration, both nations can establish mutually beneficial trade agreements and cultivate enduring partnerships.
Durian exporters should remain informed about ongoing trade negotiations and adhere to established protocols This diligence enables them to comply with regulations, navigate trade barriers effectively, and capitalize on the opportunities arising from these discussions.
TRADE BARRIERS
Tariff barrier
2.1.1 Increased Cost with Different Tariff Rates
Tariffs increase the cost of imported durian in Australia, leading to higher prices for importers and potentially raising costs for consumers This additional tariff burden impacts the competitiveness and affordability of Vietnamese durian in the Australian market.
The tariff rates for durian imports into Australia vary based on the Harmonized System (HS) code classification, with different types of durian subject to different rates Currently, a customs duty of 5% applies to durian imports; however, these rates are subject to change To ensure you have the most accurate and up-to-date information, it is advisable to consult the Australian Customs and Border Protection Service or trade experts.
Tariff barriers significantly impact the competitiveness of Vietnamese durian in the Australian market, especially when compared to durian from countries with lower or no tariffs Elevated tariff rates can lead to higher prices for Vietnamese durian, ultimately affecting its market positioning and pricing strategy in Australia.
Non-tariff barrier
Importing durian into Australia may necessitate specific licenses or permits for importers, as Australian authorities enforce particular rules and standards that must be adhered to during the process.
To ensure the safe import of durian into Australia, it is essential to comply with food safety standards that guarantee the fruit is free from harmful pathogens and contaminants Additionally, biosecurity regulations play a crucial role in preventing pests and diseases that could threaten local agriculture Proper packaging and labeling must adhere to Australian requirements, providing accurate product information and protecting the fruit during transport Importers must also follow residue limits for pesticides and chemicals to ensure the durian's safety for consumption Furthermore, documentation for traceability, detailing the durian's source, cultivation practices, and handling processes, is necessary to maintain transparency and accountability in the supply chain.
When exporting durian from Vietnam to Australia, it is essential to adhere to phytosanitary and quarantine measures to comply with biosecurity regulations These measures ensure that durian exports meet Australia’s stringent standards for inspections, treatments, and certification, guaranteeing that the fruit is free from pests, diseases, and contaminants that could threaten local agriculture and the environment To confirm compliance, exporters must obtain phytosanitary certificates from the relevant Vietnamese authorities.
Australia enforces stringent quarantine measures to safeguard its agriculture and ecosystems from pests, diseases, and contaminants Upon arrival, durian shipments undergo thorough inspections to ensure adherence to these regulations Compliance with these measures is essential for maintaining the country's biosecurity.
Exporting durian from Vietnam to Australia involves several key administrative procedures Exporters must prepare and submit essential customs documents, including invoices and certificates of origin, to detail the shipment Additionally, obtaining phytosanitary certificates is crucial to ensure the durian complies with Australia's biosecurity regulations, confirming it is free from pests and contaminants It is vital to collaborate with Vietnamese authorities for these certificates Furthermore, durian exports must adhere to Australia's food safety, labeling, packaging, and quality regulations, necessitating a thorough understanding of the requirements set by the Australian Department of Agriculture, Water, and the Environment.
Proper traceability and documentation are essential in the durian supply chain, as they ensure transparency and accountability Maintaining detailed records of the durian's origin, cultivation methods, handling procedures, and transportation specifics is crucial Furthermore, accurately classifying durians with the correct Harmonized System (HS) codes is necessary for customs declarations Collaborating with experienced freight forwarders or customs brokers specializing in durian exports can offer valuable guidance in this process.
Page 8 administrative procedures By staying informed, seeking guidance, and ensuring compliance with administrative procedures, durian exporters can facilitate a smooth export process and meet the import regulations of both Vietnam and Australia.
INTERNATIONAL SALES CONTRACT
International Sales Contract for Manufactured Goods
- Uu Dam Import and Export Co., Ltd (Hanoi)
- Short name: UU DAM IM-EX CO., LTD
- Address: No 5, Alley 195/40 Hong Ha Street, Phuc Tan Ward, Hoan Kiem District, Hanoi City, Vietnam
- Address: SYDNEY MARKET STAND 269 C AND 271 FLEMINGTON, NEW SOUTH WALES, 2129 Australia
- Quantity: 100 tons sold in carton boxes
Durian is a tropical fruit known for its unique flavor but has a short shelf life, making it susceptible to damage during transportation To prevent spoilage, it is crucial for transporters to pack durians carefully and classify them as special cargo to minimize the risk of impact-related damage.
- When packing durian, don't squeeze too many fruits into one box The export durian carton needs to be of suitable size and quality to pack and transport this fruit.
- Do not put durian together with other fruits Although carefully packed, they are still very easy to catch odors if left together.
- Container truck freight by road from Hanoi to Haiphong port: 310 AUD per 20-foot container x 4 containers = 1.240 AUD
- Freight: 17.664 AUD per 20-foot container x 4 containers = 70.576 AUD
- Total contract price in letters: one million, one hundred twenty-eight thousand, four hundred sixty-six AUD.
5) Delivery terms (all references to Incoterms 2010)
Name port of destination: Darwin Port
ADDRESS: Darwin Port Operations, 880 Berrimah Road, East Arm Northern Territory,
6) Carrier a) Name and address of the first carrier
- Name of the first carrier: I.T.L INTERNATIONAL TRANSPORT - LOGISTICS CO., LTD
- Short name: ITL CO., LTD
- Address: 5th Floor, Song Da Building, No 14B Ky Dong, Ward 09, District 3, Ho Chi Minh City, Vietnam
- Phone: 39312003 b) Name and address of the main carrier
- Name of the main carrier: VINASHIP JOINT STOCK COMPANY
- Address: No 01 Hoang Van Thu, Minh Khai Ward, Hong Bang District, Hai Phong City, Vietnam
- Representative: DUONG NGOC TU (born in 1976 - Hai Phong)
- Phone: 02253842151 c) Name and address of third carrier [in buyer’s country]
- Name of the third carrier: Darwin Port
- Address: Darwin Port Operations, 880 Berrimah Road, East Arm Northern Territory, 0822 Australia
- Email: darwinport@darwinport.com.au
7) Time of delivery: August 6th, 2023
Yes time and place: August 7th, 2023 at Darwin Port until August 10th, 2023
- Bank & Place of issue: Commonwealth Bank of Australia
- Credit available: By acceptance of drafts, 2 days
- The date on which the documentary credit must be notified to the seller: June 12th, 2023
- In case of delayed payment by the buyer, interest shall be payable at a rate of 2%
- above the average bank short-term lending rate for prime borrowers prevailing for the currency of payment at the place of payment.
11) Documents a) Documents to be provided by the seller
- Transport documents, namely Bill of Lading
- Certificate of inspection by: Import and Export Department - Ministry of Industry and Trade
- Insurance document. b) Documents to be provided by the buyer
- Transport documents, namely Bill of Lading
If the goods are not delivered by August 7th, 2023, for any reason, including force majeure, the buyer has the right to immediately cancel the contract by notifying the seller.
13) Liability for delay by the seller
Liquidated damages for delay in delivery shall be 0,5 % of the price of delayed goods per week, with a maximum of 10 % of delayed goods
14) Liability for non-conforming goods
The seller's total liability for damages, including loss of profit, consequential damages, and legal fees related to non-conforming goods, is capped at proven losses, which do not exceed 15% of the contract price.
15) Limitation of liability where non-conforming goods are retained by the buyer
The price abatement for retained non-conforming goods shall not exceed 10% of the price of such goods
Upon receiving goods, buyers must promptly inspect them and report any discrepancies regarding conformity, quality, or quantity within 24 hours of delivery If any non-conformities are discovered that were not detectable at arrival, they must be communicated within 12 hours of their discovery, but no later than one week after the goods' arrival.
This sales contract shall be governed by the CISG Any questions not covered by the CISG shall be governed by the domestic law of Australia
18) Additional specifications agreed upon between the seller and the buyer
Applicability of our General Conditions of Sale to the extent they are compatible with the specific agreements on pp 1-4
This document constitutes the complete agreement between the parties, overriding any prior communications or negotiations related to its subject Any future agreements or modifications must be documented in writing and signed by authorized representatives from both parties.
Part B: GENERAL CONDITIONS based on ICC General Conditions of Sale (Manufactured Goods Intended for Resale)
These General Conditions serve to complement the Specific Conditions outlined in the contract In the event of any discrepancies between the General Conditions and the Specific Conditions agreed upon by the parties, the Specific Conditions will take precedence.
Any questions regarding this contract that are not explicitly addressed by its provisions, including these General Conditions and any specific terms agreed upon by the parties, will be governed accordingly.
A.by the United Nations Convention on Contracts for the International Sale of Goods
(Vienna Convention of 1980, hereafter referred to as CISG), and
B.to the extent that such questions are not covered by CISG, by reference to the law of the country where the Seller has his place of business.
Any mention of trade terms like EXW or FCA refers to the corresponding definitions outlined in the INCOTERMS published by the International Chamber of Commerce.
1.4 Any reference made to a publication of the International Chamber of Commerce is deemed to be made to the version current at the date of conclusion of the Contract.
Any modification to the Contract is only valid if it is agreed upon or documented in writing However, if one party's conduct leads the other party to rely on that conduct, the first party may be prevented from enforcing this provision.
Art 2 Characteristics of the goods
Any information regarding the goods, including weights, dimensions, capacities, prices, colors, and details found in catalogs, brochures, websites, advertisements, and price lists provided by the Seller, will not be considered part of the contract terms unless it is specifically mentioned in the Contract.
Unless otherwise specified, the Buyer does not gain any ownership rights to the software, drawings, or other materials provided The Seller retains exclusive ownership of all intellectual and industrial property rights associated with the goods.
Art 3 Inspection of the goods before shipment
If the Buyer has the right to inspect the goods prior to shipment, the Seller is required to inform the Buyer in a timely manner that the goods are ready for inspection at the designated location.
If no price has been established, the Seller's current list price at the time the Contract is finalized will be applicable If there is no current price available, the standard price for similar goods at the time of the Contract's conclusion will be used.
4.2 Unless otherwise agreed in writing, the price does not include VAT and is not subject to price adjustment.
The contract price specified under A-4 includes all costs attributed to the Seller as per the agreement However, if the Seller incurs any expenses that are the responsibility of the Buyer, such as transportation or insurance costs under EXW or FCA terms, these amounts will not be included in the price stated in A-2 and must be reimbursed by the Buyer.
Payment terms between the Buyer and Seller are set to 30 days from the invoice date, unless otherwise agreed in writing or established through prior dealings Payments should be made via teletransmission to the Seller's bank in their country, and the Buyer fulfills their payment obligations once the funds are received as immediately available by the Seller's bank.
PRICING STRATEGY
Pricing factors 1 9
When exporting durians from Vietnam to Australia, several detailed pricing factors to consider include:
The quality and grade of durians play a crucial role in determining their pricing, with Vietnamese Ri6 durians recognized as a premium product in the Australian market These high-quality durians are highly sought after, commanding a retail price of 20 AUD per kilogram.
The quantity and volume of durians exported significantly impact transportation and logistics costs For instance, transporting 100 tons of frozen durians requires four 20-foot reefer containers.
The cost of packaging materials, including cartons and crates, significantly influences durian pricing, alongside specialized handling requirements Key considerations involve ensuring adequate protection, maintaining temperature control, and reducing the risk of damage during transportation.
Our freight and logistics operations involve utilizing four container trucks to transport durians from Hanoi to Haiphong Subsequently, we ship four 20-foot reefer containers from Lach Huyen Terminal in Haiphong, Vietnam, to Darwin Port, Australia The cost for container truck freight by road is 1,240 AUD, while the sea freight amounts to 70,576 AUD.
- Insurance: Insurance coverage helps protect against risks such as damage, loss, or spoilage during transit The insurance here accounts for 0,15% of the price of durians.
When engaging in the export and import of goods, it is essential to evaluate the export duties and taxes set by the Vietnamese government Moreover, it's important to account for import duties, customs fees, and other charges required by Australian authorities, particularly noting that the import tax on durians is 5% of their price.
- Currency Exchange Rates: Fluctuations in currency exchange rates between the Vietnamese dong (VND) and the Australian dollar (AUD) can impact the overall pricing and profitability.
- Market Conditions and Competition: Assess the current market conditions, including supply and demand dynamics, competitors' pricing strategies, and prevailing market prices for durians in Australia
Pricing strategy 2 0
When developing pricing strategies for exporting durians from Vietnam to Australia, it is essential to adopt a market-based approach that reflects current market conditions, demand, and competition This strategy focuses on setting prices that align with customer willingness to pay To effectively implement this approach, conduct thorough market research to gain insights into customer preferences, buying behaviors, and the price range for durians in the Australian market.
Since October 2019, Ri6 durian has been establishing a strong presence in Australia, starting with an initial order of approximately half a ton This unique promotion, featuring a "Journey to Enjoy Durian" on vintage cars through the streets of Sydney, has significantly boosted the consumption of Vietnamese durians.
- According to the Vietnam Trade Office in Australia, Ri6 durian has a great appeal in a market with over 25 million people since the beginning of 2021.
By the end of the year, Australia is projected to import more than 100 tons of Ri6 durian, with the whole fruit retailing at approximately VND 320,000 per kilogram Analyzing the pricing strategies of competitors in the Australian durian market reveals a diverse range of offerings, as durians are sourced from multiple countries.
Thailand is a leading exporter of durians, boasting a robust durian industry Notable Thai varieties like Monthong and Chanee are highly sought after in the Australian market, with retail prices ranging from 4.5 AUD to 8.7 AUD per kilogram.
- Malaysia: Malaysia is another significant exporter of durians, known for its diverse durian varieties like Musang King, D24, and Black Thorn Their retail price is about 8.45 AUD per kilogram.
Indonesia is making strides in the export of durians to Australia, with popular varieties such as Musang King from Medan and Monthong from Bali gaining significant attention The retail prices for these sought-after durians range between 4.9 AUD and 8.5 AUD, reflecting their premium quality and demand in the Australian market.
Durians are exported to Australia from various countries, including Singapore, Cambodia, and Myanmar, though their market share is relatively small The Australian market is challenging due to fierce competition among durians from multiple countries However, the Ri6 durian, known for its distinctive aroma, moderate sweetness, and rich taste, is gradually gaining dominance Promoted with the slogan “Ri6 Durian - Another King,” this Vietnamese durian has become a sensation, leading some stores in Sydney to file complaints with the Vietnam Trade Office over the lack of authorization from ASEAN Produce Company to distribute Ri6 durian.
Ms Tran Xuan Dao, General Director of Happy Durian, emphasized that Vietnamese frozen durian has a significant competitive edge in the Australian market compared to its Malaysian and Thai counterparts She highlighted the advantages of superior technology, high-quality varieties, and skilled farming techniques in Vietnam To further enhance their international competitiveness, her company is committed to continuously improving the quality of Vietnamese frozen durian.
Assoc Prof Dr Nguyen Minh Chau, former director of the Southern Fruit Research Institute, praised the Ri6 durian as one of the finest varieties in the Mekong Delta To enhance market appeal, it is essential to establish a pricing strategy that aligns with the perceived value of your durians in comparison to competitors.
Our market research indicates that the current price for Vietnamese Ri6 durian in the Australian market is set at 20 AUD per kilogram for whole frozen durian.
TRANSACTION RESULTS
Name of supplier: UU DAM IM-EX CO., LT
Address: No 5, Alley 195/40 Hong Ha Street,
Phuc Tan Ward, Hoan Kiem District,
Product: Ri6 durianUnit volume quoted: 4 TEU Gross weight: 100 tons Cubic measured: 113,2
1.About Darwin Port Darwin Port (n.d.) https://darwinport.com.au/about/about-darwin- port
2.Asean Produce Pty Ltd ABN Lookup (n.d.) https://www.abn-lookup.com/firm/asean- produce-pty-ltd-080015354/
3.ASEAN-Australia-New Zealand FTA Australian Government Department of Foreign
Affairs and Trade (n.d.) https://www.dfat.gov.au/trade/agreements/in- force/aanzfta/asean-australia-new-zealand-free-trade-agreement
Sầu riêng Việt Nam đang nỗ lực tiếp cận người tiêu dùng tại Australia, mở ra cơ hội cho sản phẩm này trên thị trường quốc tế Việc này không chỉ giúp nâng cao giá trị thương hiệu sầu riêng Việt Nam mà còn tạo điều kiện cho người tiêu dùng Australia trải nghiệm hương vị đặc trưng của loại trái cây này.
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6.Hptoancau (2023, June 28) Thủ Tục và Thuế Nhập Khẩu sầu riêng Mới Nhất 2023.
Dịch vụ vận chuyển quốc tế và dịch vụ hải quan đóng vai trò quan trọng trong quá trình xuất khẩu sầu riêng từ các nước trên thế giới Để đảm bảo hàng hóa được thông quan nhanh chóng, việc hiểu rõ quy trình và thủ tục hải quan là cần thiết Ngoài ra, việc tuân thủ các quy định về thuế nhập khẩu cũng là yếu tố quyết định giúp doanh nghiệp tiết kiệm chi phí và tối ưu hóa lợi nhuận Hãy tìm hiểu thêm về các dịch vụ này để nâng cao hiệu quả xuất khẩu sầu riêng của bạn.
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24) https://vncomex.com/import-durian-from-vietnam/
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10 Page Analysis " Selina Wamucii Selina Wamucii (n.d.). https://www.selinawamucii.com/insights/prices/indonesia/durian/
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12 Page Analysis " Selina Wamucii Selina Wamucii (n.d.-a). https://www.selinawamucii.com/insights/prices/malaysia/durian/
Quy trình và tiêu chuẩn xuất khẩu sầu riêng sang Úc rất quan trọng để đảm bảo chất lượng sản phẩm Để xuất khẩu thành công, sầu riêng cần đáp ứng các yêu cầu nghiêm ngặt về an toàn thực phẩm và chất lượng Các tiêu chuẩn này bao gồm kiểm tra sâu bệnh, độ chín và quy trình đóng gói Ngoài ra, việc tuân thủ các quy định về vệ sinh và bảo quản cũng là yếu tố quyết định trong việc xuất khẩu sầu riêng Để tìm hiểu chi tiết hơn về tiêu chuẩn xuất khẩu sầu riêng sang Úc, bạn có thể tham khảo thông tin từ VietPacking.
14 Quy Trình và Tiêu Chuẩn sầu riêng Xuất Khẩu úc VietPacking (2023a, May 24) https://vietpacking.vn/tieu-chuan-sau-rieng-xuat-khau-sang-uc/
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16 Tra Cứu mã Số Thuế MaSoThue (n.d.) https://masothue.com/0200119965-cong-ty- co-phan-van-tai-bien-vinaship
17 Tra Cứu mã Số Thuế MaSoThue (n.d.-a) https://masothue.com/0302534872-cong- ty-tnhh-giao-nhan-van-tai-quoc-te-i-t-l
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