A joint-stock company has made the following transactions in a tax month:

- Imported 3,000 motorcycles with capacity of 150 cm³ from Thailand. The price at the border gate of Thailand stated in the commercial contract is $800 each. The international freight and insurances attached to the load of motorcycles from Thailand to the first border gate of Vietnam is $600,000. During the month, the company sold 2,800 motorcycles to a trading company in Vietnam at the VAT exclusive price of VND40 million each.

- Exported 10,000 pairs of sport shoes to Russia. The price at the border gate of Russia was set at $15 each pair of shoes. However, this price included international shipping costs and insurance expenditures which were determined at $5 for each pair. 

Required:

1) Can the company apply the specially deferential rate for the import transaction? If yes, describe the requirements for application?

2) Calculate the customs duties, excise duty and VAT amount payable by the company based on the above information. 

Given that: 

- The import tax rate of motorcycle is 30%, excise duty rate of motorcycle is 20%, VAT rate applicable to these goods is 10%, export duty rate is 5%;

- Exchange rate for tax purpose is $1 = VND22,000;

- Exported shoes were accompanied with sufficient documents as prescribed by law; - All transactions by the company were made through banks and supported by legitimate invoices and vouchers. - VAT at importation had been paid by the time of declaration of VAT to tax office.