Recommendations to enhance e customs declaration service quality at viet khai one member limited company

VIETNAM MARITIME UNIVERSITY STUDENT NAME: LE THI THAO HIEN DISSERTATION GLOBAL STUDIES AND MARITIME AFFAIRS RECOMMENDATIONS TO ENHANCE E-CUSTOMS DECLARAION SERVICE QUALITY OF VIET KHA

VIETNAM MARITIME UNIVERSITY

STUDENT NAME: LE THI THAO HIEN

DISSERTATION

GLOBAL STUDIES AND MARITIME AFFAIRS

RECOMMENDATIONS TO ENHANCE E-CUSTOMS DECLARAION SERVICE QUALITY OF VIET KHAI ONE MEMBER LIMITED COMPANY

HAI PHONG – 2015

VIETNAM MARITIME UNIVERSITY

STUDENT NAME: LE THI THAO HIEN

CLASS: GMA02 ID: 50063

DISSERTATION

GLOBAL STUDIES AND MARITIME AFFAIRS

RECOMMENDATIONS TO ENHANCE E-CUSTOMS DECLARAION SERVICE QUALITY OF VIET KHAI ONE MEMBER LIMITED COMPANY

Supervisor: Vu Thi Thu Hang Division: Global Studies and Maritime Affairs

HAI PHONG – 2015

PREFACE

I declare that this report is my own unaided work It has not been submitted before

If violated, I am solely responsible for and bear the punishments of the Institution and University

Student Name and Signature

Le ThiThaoHien

ACKNOWLEGEMENT

Firstly, I would like to express my sincere gratitude to my advisor Vu Thi Thu Hang for the continuous support of my study and related research, for her patience, motivation, and immense knowledge Her guidance helped me in all the time of research and writing of this thesis I could not have imagined having a better advisor and mentor for my study

TABLE OF CONTENTS

PREFACE ii

ACKNOWLEGEMENT iii

LIST OF ABBREVIATION vi

LIST OF FIGURES vii

LIST OF TABLES viii

INTRODUCTION 1

CHAPTER I: THEORETICAL FOUNDATION 3

1.1 Literature review 3

1.1.1 Customs declaration 3

1.1.2 Service 3

1.1.3 Service quality 5

1.1.4 Service quality measurement 8

1.1.5 Introduction to ECUS5 12

1.2 Research methodology 13

1.2.1 Research framework 13

1.2.2 Research approach 14

1.2.3 Variable measurement 16

1.2.4 Questionaire design 17

CHAPTER II: OVERVIEW OF VIET KHAI ONE MEMBER LIMITED COMPANY 18

2.1 General information of Viet Khai One member Limited Company 18

2.2 The foundation of Viet Khai One member Limited Company 18

2.3 The structure of Viet Khai One member Limited Company 19

2.3.1 Organizational Chart 19

2.3.2 Functions and responsibilities of each department 19

2.4 Services of Viet Khai One member Limited Company 20

2.5 Customs declaration via ECUS5 20

2.5.1 Documents for customs declaration via ECUS5 20

2.5.2 Procedure of performing e-customs services 22

CHAPTER III: RECOMMENDATIONS TO ENHANCE E-CUSTOMS DECLARATION SERVICE QUALITY IN VIET KHAI ONE MEMBER LIMITED COMPANY 30

3.1 Evaluation 30

3.1.1 Description of study sampling 30

3.1.2 Cronbach alpha analysis with service quality scales 31

3.1.3 Research results 34

3.2 Analyzing priorities 36

3.2.1 REL3: Provide service at the time promised 37

3.2.2 REL4: The declaration is performed right the first time 38

3.2.3 EMP3: Employees provide personal attention 38

3.2.4 EMP4: Convenient operating hours 38

3.3 Recommendations 39

3.3.1 REL3: Provide service at the time promised 39

3.3.2 REL4: The declaration is performed right the first time 39

3.3.3 EMP3: Employees provide personal attention 40

3.3.4 EMP4: Convenient operating hours 40

CONCLUSION 41

REFERENCES 42

APPENDIX - QUESTIONNAIRES 43

LIST OF ABBREVIATION

ECUS5 Electronic Customs Services (Version 5)

VNACCS Vietnam Automated Cargo Clearance System

VCIS Vietnam Customs Intelligence System

L / C Letter of Credit

C / O Certificate of Origin

HS The Harmonized Commodity Description and Coding System

I-P matrix Important – Performance matrix

UN / LOCODE United Nations Code for Trade and Transport Locations

LIST OF FIGURES

Figure 1.1 Importance – Performance Matrix 11

Figure 1.2 Research Framework 14

Figure 2.1: Organizational chart of Viet Khai One member Limited Company 19

Figure 2.2: Process of performing e-customs services in Viet Khai 22

Figure 3.1 Importance – Performance Matrix 36

LIST OF TABLES

Table 3.1 Descriptive statistics results on characteristics of subjects interviewed 30 Table 3.2 Cronbach alpha Analytical results for the scale of customer satisfaction when using services at Viet Khai Company 31 Table 3.3 Statistics of observed variables and Cronbach alpha coefficient of the scale components for e-customs service quality at Viet Khai one member limited company 32 Table 3.4: Result of SERVQUAL and IF 34

INTRODUCTION Necessity

E-customs service is not a new kind of service since it has been in the market for more than five years as the first version of e-customs software was introduced in

2009 Throughout the period, e-customs process has been standardized and simplified to encourage companies change from paper works to electronic work However, because of rapidly changes in e-customs software, companies needs to take time to update, master and comply with newest version as well as laws and regulations That is reason why the implementation of the customs services and freight forwarding are not always smooth It is also important to notice that the customs procedures is a stage when fulfilling contracts of customers, so when this stage is not performing well, it will affect the whole process of implementation of the contract In addition, it also results in bad consequences: waste of time, additional expenses, slow customs declaration, slow delivery of cargoes to the customer; even, it can affect the reputation of the company with clients and customs authorities… therefore, it is no exaggeration to say that it is important to thoroughly implement customs services and freight forwarding for company

During the time being a trainee in Viet Khai One Member Limited Company, I found out it is necessary to reevaluate e-customs services after a period of implementing new software ECUS5 Therefore, I decided to choose topic:

“Recommendations to enhance e-customs declaration service quality in Viet Khai

One Member Limited Company” to be the topic for my dissertation

Research Findings

From the analysis carried out, it was found out that, services provided by Viet Khai Company has not met the expectation from customers because the expectation score exceeded perception score From I-P matrix, there are 4 priorities for improvement

CHAPTER I: THEORETICAL FOUNDATION

1.1 Literature review

1.1.1 Customs declaration

1.1.1.1 Traditional customs declaration

According to the International Convention on the Simplification and Harmonization

of Customs procedure (Kyoto Convention) of World Customs Organization customs procedure is all activities that concerned parties and customs officers perform to comply with customs law

In Vietnam Customs Law 2014, customs procedure is all tasks that customs declarant and customs officials perform under regulations to products and means of transport

1.1.1.2 Electronic customs declaration (e-customs)

The electronic customs declaration (e-customs) project initiated by the Vietnam Bureaus of Customs aims to replace paper format of customs procedures with electronic ones, thus creating a more efficient and modern customs environment The project's dual objective is to enhance security at the external border and to facilitate trade It should therefore benefit both businesses and citizens

E-customs is the form of declaring customs via application in computer, then transfer data of customs declaration via the internet to customs office in order to perform customs clearance

1.1.2Service

1.1.2.1 Definition

It is widely known that service is a large filed Apart from the sector of manufacturing physical products, service now is more and more important as a greatcontributor to gross domestic products with high proportion

Following the development of productive forces and the improvement of civilization in human beings, service filed has been developing significantly

Service is known as an economic activity of providing labor, science, technology, and art in order to meet the requirements of manufacturing, business, physical life, spirit and so on

In terms of economics, service, one of two keys components of economics, the other one is product, is an intangible commodity Due to the nature of service that is complicated, diversity and intangible, the researchers have not provided a united definition of service

Philip Kotler believed that “a service is an act of performance that one party can offer to another that is essentially intangible and does not result in the ownership of anything Its production may or may not be tied to a physical product”

According to Vietnamese Law in 2013, service is a tangible commodity, consumed

at the point of sale including many service types in product system of Vietnam under regulations

In fact, the understandings about service are not completely agreed by common consent Therefore, inThe General Agreement on Trade in Services (GATS) the World Trade Organization (WTO) member have generally used a classification system comprised of 12 core service sectors in which each sector included many sub-sectors with 155 sub-sectors in total

From different views, service regards to the result of labor forces in intangible products aiming at meet the requirements of human beings

1.1.2.2 Characteristics

Although there is no agreed definition of service in the world, in general, despite of any descriptions, service has its own key characteristics as follows: perishability, fluctuating demand, intangibility, inseparability, heterogeneity

Primarily, service is highly perishable and time factor has great influence in service marketing Service is consumed at the point of sale, if not being used in time it will

be lost forever since service cannot be stored

Secondly, service demand has high level of fluctuations The changes in demand can be seasonal or by weeks, days or even hours Most of the services have peak demand in peak hours, normal demand and low demand on off-period time

Next, unlike tangible product, service is intangible, it cannot be touched or sensed, tested or felt before they are served

Service is inseparable It means personal service cannot be separated from the individual and some personalized services are created and consumed simultaneously

Finally yet importantly, service is heterogeneous The features of service by a provider cannot be uniform or standardized For instance, a Doctor can charge much higher fee to a rich client and take much low from a poor patient

Due to these features pricing decision about services are influenced by perishability, fluctuation in demand and inseparability Quality of a service cannot be carefully standardized Pricing of services is dependent on demand and competition where variable pricing may be used

1.1.3Service quality

Service quality is a principal factor in the maintenance and development of any business activities The research on service quality carried out for many years brings the completion of both theory and practice, especially in developing and evaluating service quality scale in numerous countries in the world

Service quality has various different definitions depending on investigated subject and environment It could be said that studying service quality is the foundation of performing methods for business improvement Therefore, the matter of defining service quality is important since it not only sketches out target development but also orients companies to bring into play the advantages in the best way

From the 1930s, service quality in manufacture sector has been determined as a competitive factor, however, the issue of quality was more important after the World War II The pioneers in this field were W.Edwards Deming, Joseph M.Juranand Kaoru Ishikaw It is no exaggeration to say that from reality, the quality

of service is one of the most important competitive elements in global business It is

the reason why this business era was named “quality era”(Peeler, 1996) Berry (1998, page 423) called it as the strongest competitive weapon and Clow(1993) considered it as a vital element of an organization Especially, customers expect service quality when price and other costs are completed and improved frequently (Boyer and Hult, 2005) It has become a distinctive and critical aspect in trading products and services (Wal et al., 2002) According to Leisen and Vance (2001), service quality helps to cRELte necessary competitive advantage since it is an effective factor Service quality has been taken more consideration since the 1980s

as new trend in the world when marketers realized that only quality products and services could ensure to maintain competitive advantage (Wal et al., 2002) Competitive advantage is a wise strategy creating value and differentiating from other current or potential competitors (Barney, 1991)

According to International Organization for Standardization, in draft DIS 9000:2000, quality was defined as following: “Quality is ability of assembling characteristics of a product, a system or a procedure with the purpose of satisfying requirements of customers and relevant participants” Therefore, from the definition

it is obvious that if customers do not accept products or services for any reasons, they are poor quality even technology standard is modern However, definition and method of evaluating service quality mentioned in researches is the distance between expectation about service and awareness of customers when experiencing (Parasurma, Zeithaml and Berr, 1985, 1988) The researchers highlighted the difference between quality and quality experience is objective (Garvin 1983, Dodds and Monroe 1984, Holbrook and Corfman 1985, Jacoby and Olson1985, Zeithaml 1987)

In addition, the definition of service quality is also the result of comparison of customers‟ service expectation and their service experience (Lewis và Booms, 1983,Gronroon, 1984,Parasuramanand at al, 1985, 1988, 1991) Lehtinen, U & J R Lehtinen (1982) published a general scale including three dimensions In terms of essence of customers‟ perception, the researchers found out another model with two dimensions “technical quality” and “functional quality” The model suggested by Gronroon (1984, 1990) highlighted the role of technical quality (or productivity) or functional quality (or process) In this model, technical quality was defined as customers‟ review, for example a dinner in restaurant or resolutions of a consultative firm Functional quality was mentioned as the result of the process

providing service to customers Service providers and attitude of staff easily affect both psychological factors Therefore, while technical quality could be measured subjectively, functional quality is more difficult to evaluate Customers‟ perception about service quality is the result of quality measurement, the expectation of them, their experience and influences form image of business (Caruana, 2000) SERVQUAL model foundation was shaped from investigations of a group of researchers when they surveyed meaning of service quality (Sasser, Olsen, and Wyckoff 1978, Gronroos1982) From this qualitative survey, the researchers defined the definition of service quality and pointed out the criteria customers use to perceive and evaluate it (Parasuraman, Zeithamland Berry, 1985)

Regarding to service, quality measurement is more complicated since service has different characteristics with other tangible products Service marketing theory reckons that service includes three basic features, which are intangible, heterogeneous and inseparable

Firstly, most of services are intangible products Service could not be weighted, measured, counted, experimented or audited before purchasing to check quality With the reason of intangibility, companies meet difficulties in studying customers‟ perception and evaluating service quality

Secondly, service is heterogeneous, especially intensive labor services The reason

is that activities of services are modified by different providers, customers and service quality is not the same in each day, each month and each year of business The requirement of heterogeneous quality from staff could be hard to be met The reason behind is that activities of services which companies intend to provide are different from customers‟ perception

Thirdly, manufacture and consumption in variety of services are inseparable Quality of service could not be manufactured in factories and preserved the status quo of service to transfer to customers Regarding to high intensive labor service, service quality shows in the process of interaction between customers and employees of providers

For aforementioned characteristics, the issue of evaluating service quality is not simple and easy to carry out In long time, numerous researchers have tried to define and measure service quality For instance, Lehtinen&Lehtinen believed that

service quality should be assessed in two aspects: process of providing service and service result Gronroos also offered two dimensions of service quality that are technical Technical quality regard to services provided and functional quality shows how they are served

1.1.4Service quality measurement

The cases which are proposed below are the most famous models of service quality

 Gronroos model: based on three basic dimensions of functional quality,

technical quality and mental image The model suggests that there is a direct relation between services quality and technical and functional aspects of quality Moreover, there is also a direct relationship between functional quality and technical quality in line with the perceived service quality Finally, the model suggests that the service quality would create customer‟s satisfaction The five main components of the functional quality are tangibility, reliability, responsibility, assurance and empathy issues

 Servperf model: Cronin and Taylor‟s (1992) questioned the gap between

expectations and functionality as the basis for measuring service quality and proposed Servperf‟smeasurement which evaluates the quality Based on their studies, the concept of function-based scaling is the adjusted form of service quality measurement structure of SERVQUAL scale

 Garvin (1987) has proposed eight dimensions for assessing quality He did

not differentiate between manufacturing organizations and service providers

He recapitulated the eight dimensions as performance, features, reliability, compatibility (adaptation), permanence, service functionality and aesthetics and received quality

 SERVQUALmodel: The most common model in service quality literature to

measure the quality of services is SERVQUAL, which was put forward by Parasuraman, Zeithaml and Berry in 1988 They also introduced the ten dimensions of quality including tangibility issues, reliability, responsiveness, communication, credibility, safety/relief, merit/ competency, courtesy and humility, empathy and availability In 1988, they summarized these ten dimensions into five dimensions of tangibility issues, reliability, assurance, empathy and responsiveness following their research on SERVQUAL model

by screening and evaluating the primary dimensions Therefore, they adopted

these dimensions as the basis for establishing a measurement scale to assess services All these dimensions prepare the ground for the customer to consider quality

1.1.4.1 SERVQUAL Model

It is no doubt that when discussing service quality, it would be a mistake to neglect the great contribution of Parasuraman&et al (1988, 1991) Parasurman&et al (1988) defined service quality is the gap between customers‟ expectation about service and their perception about service result These authors promoted and used quantity and quality methods to construct and verify the scale of service quality dimensions, SERVQUAL model SERVQUAL model has been modified and audited in different types of services

In the end, SERVQUAL model includes 22 variables to measure five dimensions of service quality, they are reliability, responsiveness, assurance, tangible and empathy which is also known as RATER with which to measure customers‟ expectations and perceptions (E and P) Four or five numbered items are used to measure each dimension The instrument is administered twice in different forms, first to measure expectations and the perceptions The five SERVQUAL dimensions are: R-A-T-E-R

Reliability is the ability to perform the promised service in a dependable and

accurate manner The service is performed correctly on the first occasion, the accounting is correct, records are up to date and schedules are kept

Tangibles are the physical evidence of the service, for instance, the appearance of

the physical facilities, tools and equipment used to provide the service; the appearance of personnel and communication materials and the presence of other customers in the service facility

Responsiveness is to the readiness and willingness of employees to help customers

in providing prompt timely services

Assurance is the customer feeling free from danger, risk or doubt including

physical safety, financial security and confidentiality The factors include trust worthiness, belief and honesty It involves having the customer's best interests at prime position It may be influenced by company name, company reputation and the personal characteristics of the contact personnel

Empathy means making an effort to understand the customer's individual needs,

providing individualized attention, recognizing the customer when they arrive and

so on This in turn helps in delighting the customers i.e rising above the expectations of the customer

Parasuraman&et al (1991) affirmed SERVQUAL is the fully worked-out scale of service quality that could be applied for all different types of services However, each specific kind of service has distinctive characteristics A number of researchers have also audited this model in different services and in many countries in the world The result showed that factors of service quality are inconsistent in each service and each market (Bojanic, 1991, Cronin & Taylor, 1992,Dabholkar&et al, 1996,Lassar&et al, 2000, Mehta &et al, 2000, Nguyen&et al, 2003) In detail, Mehta &et al (2000) in a research in Singapore concluded that supermarket service quality only included two elements: tangibles and responsiveness Nguyen&et al (2003) audited SERVQUAL in outdoor entertainment market in Ho Chi Minh City showed that service quality comprised of four factors: reliability, responsiveness, empathy and intangibles In a word, due to characteristics of each form of service researchers need to adjust SERVQUAL model for each specific surveyed subject

1.1.4.2Importance – Performance Analysis (IPA) model

Importance – Performance Analysis was first invented by Martilla and James (1977)

as a means by which to measure customers‟ satisfaction with a product or service The IPA approach realizes satisfaction as the function of two elements: the importance of a product or service to a customer and the performance of a company providing that service or product (Martilla& James, 1977) In this way, IPA assesses not only the performance of an item, but also the importance of that item as a determining indicator in satisfaction to the respondent (Silva &Fernandes, 2010) The combined customer ratings for those two components illustrate an overall view

of satisfaction with clear directives for management and performance This model has proven to be a applicable tool which is relatively easy to administer and interpret resulting in extensive use among researchers and managers in various fields It also is a way to promote the development of effective marketing programs, because it facilitates the interpretation of data and increases usefulness in making strategic decisions (Slack, 1994; Matzler et al., 2003; Kitcharoen, 2004; Abalo et al., 2007; Silva &Fernandes, 2010)

The IPA includes a pair of coordinate axis where the „importance‟ (y-axis) and the

„performance‟ (x-axis) of the different factors involved in the service are compared The four quadrants in importance-performance analysis are characterized as (Martilla& James, 1977, p 78):

 I Concentrate here - high importance, low performance: requires immediate attention for improvement and are major weaknesses;

 II Keep up with the good work - high importance, high performance: indicate opportunities for achieving or maintaining competitive advantage and are major strengths;

 III Low priority - low importance, low performance: are minor weaknesses and do not require additional effort;

 IV Possible overkill - low importance, high performance: indicate that business resources committed to these attributes would be overkill and should be deployed elsewhere

Figure 1.1 Importance – Performance Matrix

(Source: Author collected)

To improve service quality, it needs to focus on both importance and the ranking of satisfaction and customer needs Therefore, Yang (2002) proposed definition of the

"improvement factor (IF)", as shown in equation

Improvement factor I =Satisfaction − Importance

Importance

When I < 0, it means satisfaction is lower than importance and the factor needs to

be improved This method will be grasping customer needs more precision, that it is applying the different between of satisfaction and important

Therefore, we applied IPA model and improvement factor to measure the service quality of e-customs process of Viet Khaione member limitedcompany

1.1.5 Introduction to ECUS5

ECUS5-VNACCS, which was funded by Japanese Customs, is designed as standardized modern electronic customs system to meet the requirements in customs processes of Vietnam Automated Cargo Clearance System / Vietnam Customs Intelligence Information System (VNACCS / VCIS), but it remains the typical features of ECUS which has been used in the past The new system is designed to include more areas in the registration procedures such as: , simplified procedures for low value goods, registration for exempt categories, procedures applied for both traded and non-traded goods, temporarily imported - re-exported goods

Since the operation codes are built to facilitate the customs declaration, users could select procedure options in an very easy way The system covers a full range of modules(ECUS5-VNACCS manual, 2014):

 Automatic customs clearance e-Declaration

 Electronic Payment Transactions e-Payment

 Invoice Transactions report e-invoice

 National Single Window Systems Single Window

 Ship declaration System e-Manifest

 Shipping declaration System

VNACCS/VCIS is the new system of customs, including two small modules:

 Vietnam Automated Cargo Clearance System (VNACCS), used for customs clearance of imports and exports

 Vietnam Customs Intelligence Information System (VCIS), mainly for internal risk management and professional supervision of the customs authorities, so

if you are the shipper, you do not need to bother much

1.2 Research methodology

1.2.1 Research framework

Customs declaration is a part of logistics activities and supply chain management It has undergone many changes over years with the evolution of technology and changing characteristics of consumers Consumers‟ needs do change constantly and

so there is a need to constantly study their consumers and identify their expectation and satisfy them Viet Khai has to face competition among competitors because of the similar products and services they offer This why there is a need for the company to focus in delivering superior service quality to achieve high levels of customer satisfaction Competing services often become similar in design and, as buyers become more aware of service quality dimensions, they also become more price sensitive and value oriented (Bojanic& Rosen, 1994, p.3) This clearly highlights the impact of service quality in e-customs dealing with It is very critical

to measure service quality and find out how consumers perceive it in order know dimensions that need improvement in case weaknesses are found In order to do this, firms must know what service quality is and how it is measured so that data can be used for quality management

This is why I chose to use the SERVQUAL instrument to enable us to assess service quality in grocery stores This model seeks to know the difference between consumers‟ expectations of how grocery stores should be like and their perceptions

in terms of performance in provided service using various dimensions (tangibles, reliability, responsiveness, assurance and empathy) Trying to meet or exceed consumer expectations helps grocery stores to maintain a high quality image This shows the relevance of knowing much about the consumers in order to survive in a competitive environment I chose to focus our study on service quality because it plays an important role in most service firms and it is antecedent to other constructs customer satisfaction, profitability, customer loyalty and repurchase All these concepts help companies have a competitive advantage in case they have a proper understanding of service quality and how it is measured

Based on aforementioned evaluation criteria of service quality I will research and analyze the situation of those criteria in Viet Khaione member limitedcompany through customer satisfaction for the quality of this service

Figure 1.2 Research Fra mework

(Source: Author collected)

1.2.2 Research approach

1.2.2.1Sampling and data collection

According to research framework, a survey draft was designed To assure the accuracy of this survey, the survey were based on 22 variables of 5 dimensions in SERVQUAL model Convenient sampling was applied, and the targeted sample sized is 110 According to Hair (1998), if multivariate date analysis is in used, then the sample size had better be from 100 to 150 In the meanwhile, Bollen (1989) suggested a tactic of calculating the sample size in this case is that sample size is equal to number of variables multiplying with 5 (22×5=110) With that target, 120 questionnaires were sent out, and we managed to get 110 of them back Among those answers, only 101 contain sufficient information for data analysis and are usable for the study These respondents are from all the company using service of Viet Khaione member limitedcompany

This research was conducted based on customers of Viet Khai‟s assessments for its provided services, therefore the target population is Viet Khai‟s customers The

Tangible Reliability Responsiveness Assurance Empathy

Customer satisfaction

research uses quantitative method for data collection The data set used in this study

is obtained from the survey of Viet Khai customers conducted by the author The content of the surveys cover indicators to identify the satisfactory level of customers toward services provided by Viet Khai Non-probability sampling with convenience method was used in this step to choose specific individuals in each company to complete the survey Respondents were handed 02 questionnaires and were asked to indicate their attitude towards statements describing the service quality factors of Viet Khai The first questionnaire involves the expectation of customers towards the services offered by Viet Khai while the other questionnaire aims to collect their assessment for the real performance of Viet Khai

Respondent‟s attitude is measured by using the five-point Likert scale, ranging from 1: „strongly disagree/unimportant‟ to 5: „strongly agree/important‟ Upon completion, the questionnaire was pre-tested with a small group of respondents in a relevant company to ensure clarity before the official dispatch to a larger group of customers Based on the comments of pre-testing respondents, some questions related to personal information were changed from compulsory into optional in the final questionnaire The questionnaire was conducted in online forms to ensure the convenience for respondents Companies found it more convenient to complete the survey online, therefore, the link for online form of this questionnaire was sent to them through follow-up mails

1.2.2.2 Data analysis

After collecting data, I analyzed in order to find out the strengths and weakness of services of Viet Khaione member limitedcompany From that, radical and feasible recommendations would be suggested

The data was processed by software SPSS 22 After encrypting and cleaning, data analysis would be as follows: Statistics describe, assess the reliability of the scale, factor analysis, analysis of variance and regression analysis

Initially, the data is encrypted and cleaned, then through the following analysis: The scale reliability was assessed through Cronbach Alpha coefficients trust Thereby the observed variables correlated variables total (item-total correlation) small (<0.4) were excluded and the scale is accepted as Cronbach alpha coefficient reliability satisfactory (> 0.7)

1.2.3 Variable measurement

Assurance: Quality assurance means developing operational controls to ensure that

the results match the desired outcomes Customer service operations are designed to keep customers satisfied while protecting the organization To make sure customer service achieves these goals in business, the person responsible for quality assurance must define the quality functions as they apply to how you serve your customers Once such definitions are in place, you can define the resources required

to fulfill the defined mandate and make sure your customers experience quality service

Reliability: The ability to perform the promised service dependably and

accurately Reliability can be defined as the probability that a product, system or service will performs intended function on adequately for a specified period of time, operating in a defined operating environment without failure

Tangible: The appearance of physical facilities, equipment, personnel and

communications materials

Empathy: The approachability, ease of access and effort taken I understand

customers needs The basic definition of customer empathy is the ability to identify

a customer's emotional need or state, understand the reasons behind this state, and respond to it effectively and appropriately These emotional needs can include personal feelings toward the company, interaction, or products the business has exchanged with the customer It also can be a single problem with the interaction The customer empathy should be addressed before, during and after the interaction with the customer to give her the best experience possible with the company and its representatives

Responsiveness: The willingness to help customers and provide prompt service

Responsiveness in the context of a system can be defined as the outcome that can be achieved when institutions and institutional relationships are designed in such a way that they are cognisant and respond appropriately to the universally legitimate expectations of individuals

1.2.4 Questionaire design

Based on the platform of the theoretical principles and real-world experiences in the process of ensuring quality e-customs services questionnaire was designed to answer two key questions:

 How these factors directly affect the quality of e-customs services at Viet Khai Company?

 How to improve the quality of e-customs services at Viet Khai Company?

CHAPTER II: OVERVIEW OF VIET KHAIONE MEMBER

LIMITEDCOMPANY

2.1 General information of Viet KhaiOne member LimitedCompany

 Vietnamese name: CôngtytráchnhiệmhữuhạnmộtthànhviênViệtKhải

 English name: Viet KhaiOne member LimitedCompany

 Tax code: 0200751187

 Address: LK07/A5/97 Bach Dang, Hong Bang District, HaiPhong City

 Phone: +84 313 820276

 Fax: +84 313 820276

2.2 The foundation of Viet KhaiOne member LimitedCompany

Viet KhaiOne member limited company, established in 2006, has its name, company legal status, bank account in VND and foreign currency at commercial banks and its own seal in the form prescribed by the state The primary services operated by the company include implementation of the Customs Service (Customs declaration Electronic Registration, importing and exporting license, certificate of origin, certificate of registration of chemical quality test, advising on importing and exporting duties, value added tax ), freight forwarding and transportation

Over 10 year-experience, Viet Khaione member limited company has its own position in freight forwarding and e-customs sector of HaiPhong market in particular as well as in Vietnam transportation industry in general With the purpose

of developing professional staff, the company offers variety of training course to improve skills in working procedure