International Trade and Customs Management

General education knowledge: 50 CREDITS

Course	Credits
1. Marxist - Leninist Philosophy	3
Marxist - Leninist Philosophy module provides students with the most general knowledge of development and movement as a scientific basis for evaluating and solving problems arising in life. The module includes the basic contents: dialectical materialism, materialistic dialectism and historical materialism. Dialectic materialism provides learners with a scientific worldview as the basis for a positive and creative attitude to life. Dialectic materialism provides learners with a method of dialectic thinking to correctly recognize and solve problems in life. Historical materialism provides learners with a correct understanding of the existence and social development as well as the scientific methodology to recognize and solve social problems.
2. Marxist - Leninist Political Economics	2
The Marxist - Leninist Political Economy course is used for non-specialized political theory, studying the basic principles of Marxism-Leninism about the production of goods, the market and the role of actors in the economy. market economy. Research produces surplus value in a market economy, associated with it is the problem of capital accumulation and reproduction, along with manifestations of surplus value. The subject also studies competition and monopoly in the market economy. Study of the socialist-oriented market economy and economic interest relations in Vietnam. Study the strategy of industrialization, modernization and international economic integration of Vietnam.
3. Scientific Socialism	2
It is one of three constituent parts of Marxism-Leninism, a compulsory subject in the training program of universities and colleges in the country. The scientific socialism subject (social science) for the undergraduate degree without majoring in political theory equips students with the core content of the following specific issues: The process of formation and development of socialism; Working-class history mission; Socialism and the transition to socialism; Socialist democracy and a socialist state; The social-class structure and class alliances, class in the period of transition to socialism; Ethnic and religious issues in the transition to socialism; The family problem in the transition to socialism. On that basis, it helps students form their thinking, analytical skills, evaluate and identify the nature of socialism and the transition period to socialism in Vietnam, forming a school, Marxist-Leninist ideology, building appropriate social responsibility in employment and post-graduate life.
4. History of Vietnamese Communist Party	2
Equip students with the knowledge of objects, purposes, tasks, research methods, study of Party History and the basic, core, systematic knowledge about the birth of the Party (1920 - 1930), the process of the Party leading the struggle for power (1930 - 1945), leading two resistance wars against French colonialism and the American imperialist invasion, completing national liberation, reunification (1945) - 1975), led the country transitionally to socialism and carried out the reform (1975 - 2018). Thereby affirming the successes, raising the limitations, summarizing the experiences of the revolutionary leadership of the Party to help learners raise awareness, belief in the Party and the ability to apply the learned knowledge. into practical work, contributing to building and defending the Socialist Vietnam Fatherland.
5. Ho Chi Minh’s Ideology	2
The Ho Chi Minh Thought module consists of 6 chapters, providing students with basic knowledge of: Objects, research methods, meaning of learning subjects. ; on the basis, process of formation and development of Ho Chi Minh's thought; Ho Chi Minh's basic ideas about national independence and socialism, the Communist Party of Vietnam, about national solidarity and international solidarity, culture, morality and people.
6. General Business English	4
General Business English helps students: - Develop English language skills on the topics and contexts of work and business environments. - Have general knowledge of many fields such as careers, companies, selling, great ideas and stress. - Equip knowledge and skills to take the test for the international certificate of business communication English (TOEIC), contributing to achieving English output standards at level B1 (according to the European Framework of Reference, CFER).
7. English for Economics 1	3
This module aims to enhance students' comprehension of academic language and literacy practices within the field of economics. The design of the module facilitates the integration of language learning with key content areas, enabling students to develop a profound understanding of how language functions in communicating subject matter. Consequently, students will be able to acquire essential language skills relevant to the field of economics. Students actively foster their learning experience through engaging in diverse learning activities such as case studies, role-plays, simulations, presentations, and group discussions.
8. English for Economics 2	3
The principal aim of this module is to enhance students' cognitive mastery of the intricate interplay between academic language and the specialized discourse conventions within the field of economics. The structural framework of the module strategically facilitates the integration of linguistic acquisition with the foundational subject matter, thereby endowing students with the capacity to cultivate a profound comprehension of the nuanced role of language in the dissemination of specialized knowledge. Consequently, students will acquire and develop essential language competencies that are intrinsically pertinent to the field of economics. Students will be involved in various interesting activities like studying real cases, acting out scenarios, doing simulations, giving presentations, and having group discussions to make their learning experience exciting and valuable.
9. Introduction to Psychology	2
The objective of the field of psychology is to understand how the mind and brain interact with the external world to shape behavior. This course is designed to be an introduction to the science of psychology, which focuses mainly on the study of mind, emotion and behavior in humans. The course will provide basic knowledge that helps students build foundations in psychology. Furthermore, students will also understand how the knowledge of psychology is applied in management, economics, marketing, consumer behavior, technology management, and other fields. The contents of this course will include 3 modules: (1) Module 1: Introduction to psychology, (2) Module 2: psychological processes and behaviors, (3) Module 3: Correcting individual and social behaviors.
10. Sustainable Development	2
The course "Sustainable Development" introduces students to the key principles, concepts, and challenges of sustainable development with a focus on the context of Vietnam. As a rapidly developing nation, Vietnam faces complex social, economic, and environmental issues that require sustainable solutions. This undergraduate-level course aims to equip students with a comprehensive understanding of sustainable development theory, its application, and the role of various stakeholders in achieving sustainable outcomes. Studying "Sustainable Development" is essential for students to develop a holistic understanding of the challenges facing the world and to equip themselves with the knowledge and skills needed to contribute positively to a sustainable and equitable future. The course fosters critical thinking, global awareness, and responsible citizenship while providing a pathway to meaningful and impactful careers in a world that increasingly values sustainability.
11. Design Thinking	2
Design thinking is a problem-solving method that puts the user at the center of the process. It provides a dynamic framework for approaching idea formation, creative exploration, and divergent thinking. The Design Thinking course provides knowledge of principles, tools, and methods that promote creative thinking, such as Empathy Map, Persona/ User profile, Journey Mapping, How might we …?, Value Chain Analysis, Brainstorming, Mind Mapping, Story Telling, Problem Statement, Concept Development, Assumption Testing, Rapid Prototyping, Customer Co-Creation, Prototype to test, Experience Testing, Learning Launch….. Students will learn purposeful use of tools and alignment with process to solve real-world situations. They will develop skills in teamwork, critical thinking, presenting and expressing ideas. Students will learn how to communicate effectively, give and receive feedback, respect the ideas and perspectives of others.
12. Mathematics for Business and Economics	3
This subject covers the basics of Advanced Math (Linear Algebra and Calculus), including: + Matrices and Its Basic Operations. + Determinants and Its Properties. + Inverse and Rank of Matrices. + Systems of Linear Equations and and Its Economic Applications. + Functions of Single Variable and Its Economic Applications. + Multivariate Functions and Its Economic Applications. + First Order and Second Order Differential Equations.
13. Applied Statistics for Business and Economics	3
Statistics for Economics and Business course provides in a systematic way statistical methods including gathering data on economic; business phenomena and processing collected data into useful information which are used as facts for making decisions for the management of the economy and society. These methods include descriptive statistics, statistical inference, index-number, forecasting ... To introduce students to popular and easy to use packages as a tool to support statistical treatments to save time, effort and increase the accuracy of the results, helping students familiar with outputs from the packages.
14. Microeconomics	3
Principles of microeconomics is an introductory course for students of Economics - Business and Management majors, teaching about the basic principles of microeconomics. This course will help us make decisions and understand how the world works by studying the behavior of economic actors in the market toward making decisions about allocating scarce resources. The subject focuses on the motives, how actors make decisions, and the interactions that affect other actors as well as the economy as a whole. The course also addresses market failures, which underlie government regulatory measures for optimal efficiency under competitive general equilibrium.
15. Macroeconomics	3
Macroeconomics studies the economy at the aggregate level, including: Describe and measure macroeconomic variables including output (GDP, GNI, GNDI), inflation, employment and unemployment. Apply simple macroeconomic models to explain the relationships between macroeconomic variables, for example those between government budget and economic growth and inflation, those between money supply and interest rate and exchange rate. Analyze short-run macroeconomic fluctuations, issues of business cycles, supply and demand shocks, the roles of fiscal and monetary policies in stabilizing the economy.
16. The Legal Environment of Business	3
This course equips students with the economics and law majors at UEH with basic legal knowledge to operate in the business environment in Vietnam, focusing on comparison with advanced countries. The subject consists of two parts: Part One Outline of the law in the business environment. This part focuses on teaching learners who have basic understanding / knowledge of law, including: nature of law, existence of law and legal subjects. From there, help learners approach specific issues of the law of a businessman in the future, including: constitutional law protecting freedom of business, management and supervision of the state with business activities. business and legal liability of business entities. Understanding the law and its role, judging the law and having an attitude of law is the main objective of this section.Part Two Laws for business people. This section equips students with basic knowledge about the formation, existence and operation of an enterprise such as setting up a business, entering a market, conducting a business and withdrawing from the market. The main contents of this section include: law on property, corporate law, law on business contracts, law on dealing with disputes in business, law on corporate bankruptcy. Understanding, evaluating, analyzing and applying the provisions of the law on entering, operating and withdrawing from the market is the key objective of this section.
17. Principles of Accounting	3
The principles of accounting module help students to understand and awareness the basic theoretical knowledge of accounting, as a foundation for application and research into the next professional subjects of the economic sector such as administration, business, finance, banking, accounting, auditing, ...
18. Soft skills	2
Soft skills course generates the foundation knowledge of soft skills, applicable to the workplace environment. The goal of learning is to combine the major knowledge with content and implementation of core soft skills techniques, giving students more effective access to the work environment after graduation. The core soft skills include Critical thinking; Problem-solving skills; Adaptability to the working environment; Effective communication and presentation skills; Service Oriented, Self-positioning skills, Feedback and Coaching.
19. Entrepreneurship	1
Career orientation is always a very important thing for students when entering university lecture halls and they only succeed in their careers when they have a passion and have self-efficacy (self-efficacy) to follow. Pursue your professional career goals. However, igniting, creating awareness and shaping the intention of starting a business is important in shaping students to become business owners operating in their field or major. Receive training instead of a career as an expert, administrator or economic policymaker in public institutions and that is why the course is offered to students in all branches. Starting a business is, in the most common sense, starting a business project by starting a business that operates in different forms under the Enterprise Law and being an entrepreneur and they need it. There must be appropriate knowledge, skills and attitudes to minimize the risk of failure. In general, the basic knowledge that an entrepreneur needs to have generally includes general knowledge of the business and business planning, industry and customer knowledge, and knowledge of business models and knowledge business environment awareness; Besides, the skills of identifying business opportunities, network interaction and innovation are always essential elements to support entrepreneurs; and in the end, the risk-taking and self-confident attitude will allow them to venture into attractive but potentially risky business projects. In order to equip the necessary knowledge, skills and attitudes for future entrepreneurs, the module covers the basics such as: (1) Start-up ecosystem (to help students know the support of internal and external actors to support the startup project); (2) The relationship between innovation, innovation and entrepreneurship from the results of innovation and innovation (innovative entrepreneurship); (3) Identifying business opportunities; (4) Business model; (5) Legal issues to be taken such as protection of intellectual property rights resulting from creation, fulfillment of tax obligations and compulsory employee insurance and selection of business formula; (6) Business Planning & Start-up Financing
20. ERP (SCM)	2
Provide students with basic knowledge of ERP software systems. The main components in an ERP system and their relationship with the information system, the business functional process - business. Detail: - Understand what ERP is? Objectives and key components in the ERP system. - Mastering the process of forming and developing ERP software systems. - Understand the operating principle of SCM module, in particular the parts - Product Management - Procurement - Trading In addition, students will also practice demonstrating on a specific ERP system. The content of the module includes: - Provide ERP concepts including: ▪ The main component in an ERP system ▪ How the ERP system works ▪ Understand the goals of the ERP want to work towards ▪ How to apply ERP in businesses - Introduction to the Microsoft Dynamicx AX system. - Generate and manage product data and related parameters on Dynamic AX system - Understand the principles of Procurment processes, practice on Dynamix AX system. - Understand the principles of Trading processes, practice on Dynamix AX system.

Subjects of Major: 35 CREDITS

Course	Credits
21. International Trade: Theory and Policy	3
This course introduces students to the foundations of international trade in goods and services, the interdependence of supplying of goods and services, the benefits of trade, trade patterns, effects of trade protectionism, international mobility of labor and capital, and trade policies of countries are important partners of Vietnam. The course content also covers contemporary issues of political globalization and trade liberalization, trade disputes, and trade wars, etc.
22. International Trade Law	3
Over the decades of the international legal system, international commercial law has evolved both in terms of its content and practical application. From the Uruguay round of negotiations, the WTO institution was established, which is not only to expand the scope and scope of international trade, but also to provide a mechanism for resolving disputes and disagreements to improve the rules and build new agreements. Therefore, the course equips students with comprehensive knowledge from the background as well as the structure of the global business system, based on the obligations established in international institutions, dispute settlement systems, the intersection of international trade with other international legal institutions, etc. to the ultimate goal of looking towards the future of sustainable development.
23. International Taxation	3
This course aims to provide students with fundamental knowledge for understanding principles of design and operation of income tax systems in terms of cross-border investment and profit shifting around the world. A comparative approach will be applied to highlight the differences in various policies which are adopted by many tax jurisdictions to deal with taxing issues involving foreign elements. This comparative approach will be extended to take into account the tax results of the various international tax policies and their implications. On that basis, the module also explores specific aspects of international taxation on transnational businesses: tax residency, international tax avoidance and double tax avoidance agreement; measures of anti-tax avoidance; transfer pricing and other future developing trends of international tax issues: e-commerce, BEPS,….This module is also designed so that students can apply the international tax issues in the current Vietnamese tax environment.
24. Principles of Customs Management	3
With the advancement of transport and information technology, the world's countries seem to get closer together. Their boundaries still exist, but people, culture, commerce, politics, and even pollution and crime are moving between regions and nations increasingly easier and more convenient. This course aims to equip students with the basics of cross-border management knowledge such as foreign trade flows, capital flows, tax policy, and tariff alliances. In particular, the module focuses on describing the theory of border management, legal and international practice of customs organization, and customs management activities in a global context. In addition, this course also discusses other contemporary issues such as trade promotion, capital support, international labor flows, national security, cross-border crime prevention, protection of biological encroachment and bad culture intrusion, anti-terrorist risks, etc. An integral part is risk management in the customs sector discussed at the end of the course.
25. Introduction to Tariff Classification	3
The Harmonized Description and Commodity Coding System, hereafter HS, is probably one of the most successful trading tools developed by the World Customs Organization (WCO). The HS provides a multi-purpose catalog of goods used in more than 200 countries and has become a universal economic language essential to the fluidity of international trade. Therefore, this course aims to outfit students with the fundamental knowledge of tariff classification based on the HS nomenclature and basic notions of the origin of goods. Specifically, students acquire a practical skillset of coding, describing, and classifying goods regarding the Vietnam and ASEAN Harmonised Tariff Nomenclature. Rules of origin, both non-preferential and preferential, are also mentioned in the context of Vietnam joining to a vast majority of free trade agreements.
26. International Migration: Law and Policy	2
This course aims to outfit students with foundation knowledge of the law, policy, and practical issues related to international migration and migration management. Migration policy is studied in the global as well as the Vietnam context. The discussion has also been extended to social-economic impacts, humanitarian and demographic policy, and cross-border control and enforcement regarding human movement between countries. Besides, students will acquire in-depth knowledge about long-stay and short-stay visas of some major developed countries.
27. Principles of Finance and Banking	3
This course provides basic theoretical knowledge of finance-banking such as: The role of money and financial system, Money and Interest rates, Financial markets and information efficiency, corporates’ investing and financing decisions, Asymmetric information and Financial structure, Banking and the management of financial institutions, tools of monetary policy, foreign exchange markets and the international financial system.
28. Tax Planning	3
The module provides the basic principles of tax planning and control over the cash flows of business and investment. The module explores the tax environment in business and investment. The module focuses on the application of the tax research process in business and investment by qualitative research. The module equips the ability to plan an optimal tax in business and investment to ensure taxpayers achieve the highest value of cash flow within a compliance framework.
29. Corporate Finance	3
The course of Corporate Finance aims to equip students with the knowledge of making financial decisions within corporation or organization. The content of this course deals with the nature of the three important corporate financial decisions: capital budgeting decision, financing decision, and decision in related to managing short-term assets and liablities on the daily basis. This course also provide financial fundamentals that are needed for financial managers and investors in real world such as financial ratio analysis using financial statements, the nature of debt and long-term financing, alternative dividend policies and firm value, short-term financial planning... Upon a completion of this subject, students can grasp the basic and modern knowledge of corporate finance for in-depth study of other subjects or study at higher level of education in finance.
30. Financial Accounting	3
This course is designed for users of financial reports in making economics decisions. This course provides students with the basic knowledge and skills that make them understand the process of recognizing, measuring, presenting and disclosing the basic elements of financial reports. As a result of this, students gain a complete understanding of financial information.
31. Bank Strategy and Management	3
Bank strategy and management provide students with basic knowledge of banking business strategies in a new environment affected by legal changes, technology and globalization. It helps students to understand how to formulate and execute a bank strategy including: strategies in product, pricing, size and organizational structure and business model of the bank.
32. Research methods in public finance	3
This course equips learners with scientific approaches and essential methods for conducting research in the field of public finance. Topics include fiscal policy, public debt management, public expenditures, and policies related to tax, customs, and cross-border trade. Students will also learn basic statistical techniques such as ANOVA and multiple regression, complemented by practical training in academic writing, developing research proposals, reviewing relevant literature, and effectively communicating research results. The curriculum is delivered through lectures and group discussions, enriched by independent research projects that enable students to apply theoretical knowledge in practical settings. This approach not only lays a strong foundation for those aiming to pursue a career in public, but also builds a crucial knowledge base that supports long-term academic and professional growth.

Subjects of Minor: 30 CREDITS

Course	Credits
33. Import - Export Management	3
This course examines the basics of exporting and importing management, an introduction of how export and export deal’s function, procedures and documentation, identifying an international trade opportunity and bring the opportunity to fruition. This course provides the contents of planning and preparation for export, pricing in international trade, payment terms and procedures, negotiation techniques in export and import, and international sales contract.
34. Regulating and Facilitating Trade	3
This course provides the basics of regulating and facilitating trade. International trends affecting trade facilitation and management are also discussed, including the application of new technology, trade agreements, and international pressure to strike the balance between trade facilitation and compliance with regulations.
35. Customs Procedures	3
This course provides students with the grounds of customs procedures related to the import and export of goods and services, which are necessary conditions for goods and means of transport to be imported/entered into a country or exported/exited out of a country. The course also refers to the scope of activities and legal procedures that international traders and customs authorities must comply with per the general regulations of the World Customs Organization and the customs laws of each country.
36. Introduction to Customs Valuation	3
The course provides the basics of customs valuation based on the World Trade Organization (WTO) Values Agreement. This agreement is being implemented or will be enforced by all WTO member countries and economies to use as a means of valuing goods and services whenever they move across national borders. Students will acquire the knowledge and skills necessary to determine the value of goods according to the domestic laws based on an internationally recognized system. It is also required students study all pricing methods under the agreement, including the impact of stakeholders, along with specific issues such as discounts, royalties, and conditional sales.
37. Principles of Cargo Control	3
In this course, students examine customs control issues by border authorities to ensure compliance with the laws and regulations governing cross-border movements of goods and services. Students will gain a better understanding of the techniques and procedures essential for border managers to manage and allow the majority of goods to cross the border with minimal intervention.
- Elective: Select 1 out of 2	3

38. International Settlement	3
The module introduces students to foreign trade contracts, Incoterms, how to issue and circulate payment facilities and how to implement international methods of payment. In addition, students are introduced to knowledge about documents in payment, practice checking documents and handling disputes arising in international commercial and service transactions.
39. Commercial Banking	3
The commercial banking course equips students with in-depth knowledge of major operations of commercial banks: capital mobilization, credit, payment services, financial services, off-balance sheet activities in banking ... After completing the course, students can apply the knowledges, they have learned practice and the necessary skills, the ability to behave and make decisions in work situations. To help students, easy access to working environment at commercial banks, financial institutions and businesses.
- Elective: Select 2 out of 4	6

40. Global Supply Chain Management	3
This course introduces concepts, applications and tools of Operations and Supply Chain Management, including: Operations management is a designed system to convert inputs into output products (and services) in order to be effective and to achieve strategic goals of a business. Supply chain management is to manage the movement flow of physical elements throughout from the input stage until it is transformed into “output” factors, and the management of relevant factors such as information, finance, risks, legal, policy... to achieve optimal levels of supply activities and create positive value for the participants.
41. Procurement and Global Sourcing	3
This course examines sourcing from a strategic and operational perspective and presents best practices and frameworks for effective sourcing in large and small firms. Topics covered include factors influencing sourcing strategies of firms and the importance of sourcing in supply chain management, procurement strategies for commodities, differentiated products and services, electronic procurement and cost containment strategies, supplier evaluation and selection, negotiation and contracting, and global sourcing strategies.
42. Warehouse and Inventory Management	3
The course is divided into two main parts: inventory management and warehouse management. Part 1 provides understanding of inventory, classification, inventory costs, related modern technology knowledge. And methods of planning purchasing for effective inventory management. Part 2 provides information on the role of the warehouse, the warehouse manager (director), and operational processes in the warehouse. Organizing the supply of human resources for warehouse operations, calculating costs incurred in the warehouse, and analyzing the efficiency of the entire warehouse.
43. E-commerce	3
This module gives students an overview of advancements in e-business, e-commerce business models, technology, market characteristics, and customer behavior; ways to organize and operate e-business and business trends are evolving in the online space.
- Elective: Select 2 out of 3	6

44. Air and Maritime Transport Regulations	3
This course outlines the maritime and air transport activities carried out at the border, international conventions and regulations affecting maritime and air transport, and the legal and procedural aspects of marine and air transport operations.
45. Import - Export Duties	3
This module provides the basics of taxes in the import and export sector. Through the course, learners understand the theoretical overview of tariffs and related issues. The basic contents of the law on export and import duties in Vietnam are also presented. After completing this course, students will be able to use their knowledge of customs duty and related policies to solve practical problems.
46. Transportation and Insurance	3
This course comprises of two parts: Part 1: International cargo transportation The part includes general knowledge about international transport and professional knowledge about leasing import and export cargo by means of sea, air, container, and multimodal transport. It also includes import and export freight forwarding activities transported by sea and by air. Part 2: Insurance for import and export goods transported by sea This part includes basics of insurance and professional knowledge about import and export insurance transported by sea related to insurance terms, insurance contracts, premiums and the assessment and compensation of goods losses.

General education knowledge: 50 CREDITS

Subjects of Major: 35 CREDITS

Subjects of Minor: 30 CREDITS

Graduation Internship: 10 CREDITS

Total credits: 125 CREDITS

UEH Standard Programs

General education knowledge: 50 CREDITS

Subjects of Major: 35 CREDITS

Subjects of Minor: 30 CREDITS

Graduation Internship: 10 CREDITS

Total credits: 125 CREDITS