I HC NNG TRNG I HC KINH T KHOA TI CHNH NGN HNG

BT NHM MN THANH TON QUC T TI:

INCOTERMS

GVC:

L Phng Dung Nguyn Tn Trng 36K07.3

Sinh vin: Dng L nh Duy 36k07.3

A NNG , THANG 4 - 2012

INCOTERMS
Chng 1: Incoterms 2010
I/ Khi qut chung:
iu kin c s giao hng l tp hp nhng quy nh c tnh nguyn tc ca vic giao nhn hng ha gia cc bn giao dch v vic phn chia trch nhim, phn chia chi ph v di chuyn ri ro trong qu trnh giao nhn hng ha c quy nh trong vn bn c gi l Incoterms (International Commercial Terms-cc iu kin thng mi quc t) bao gm: -Trch nhim tin hnh vic giao nhn hng. -Chi ph v giao nhn hng. -im nh du trch nhim chu ri ro tn tht v hng ha (im ti hn): ti im no th ri ro v tn tht v hng ha trong qu trnh vn chuyn hng ha chuyn t ngi bn sang ngi mua, hoc trch nhim thuc v hai bn. 1/ Cc vn chung v Incoterms: a/ Incoterms l g? L mt lot cc iu khon thng mi c quc t cng nhn c Phng Thng mi Quc t (ICC) xut bn, v c s dng rng ri trong cc hp ng mua bn quc t. Nhng iu khon ny cng c s dng ngy cng nhiu trong thng mi ni a. b/ Ti sao b Incoterms li c gi l cc qui tc? L tha nhn bn cht hp ng ca nhng iu khon , v cng l ph hp vi chnh sch chung ca ICC gi cc n phm ca mnh l cc qui tc (UCP 600, URDG 758, v.v.). c/ B Incoterms bao gm nhng ni dung g? B qui tc Incoterms ny qui nh ai c nhng trch nhim g, ai thanh ton khon g, khi no th ri ro i vi hng ha c chuyn t ngi bn sang ngi

mua, khi no th giao hng, cng nh nhng vn nh bo him, lm th tc thng quan xut nhp khu, v vic phn b cc chi ph lin quan n vic giao hng. d/ B qui tc Incoterms khng bao gm ni dung g? Khng c qui nh v quyn s hu i vi hng ha, khng qui nh chi tit v cc ngha v thanh ton (thi hn, phng thc, iu khon m bo thanh ton, chng t thanh ton), khng qui nh chi tit v yu cu lin quan n tu, cc trng hp bt kh khng, kt thc hp ng, mt kh nng thanh ton. Ni tm li, Incoterms khng cu thnh mt hp ng mua bn y m ch l cc qui tc tin li, c quc t cng nhn v vic mua bn hng ha. Nhng qui tc ny pht huy tc dng tt nh mt hp ng s lc cn phi c c th ha v iu chnh vi nhng iu khon v iu kin thm na. e/ Cc qui tc ny c s dng nh th no? Chng c a vo trong hp ng mua bn bng cch dn chiu (VD: FCA 38 Cours Albert 1er, Paris, France Incoterms 2010). f) Ti sao cc qui tc ny li c sa i? phn nh s m rng ca cc khu vc mu dch t do, vic s dng cc phng tin giao tip in t, cc quan ngi v an ninh sau s kin 11 thng 9, v nhng bin i gn y trong vn ti v thng mi quc t k t ln sa i nm 2000. Incoterms 2010 s bt u c hiu lc t ngy 1/1/2011. g) i vi nhng hp ng k kt trc ngy 1/1/2011? i vi nhng hp ng k kt, b qui tc Incoterms 2000 vn tip tc c p dng (nu c a vo trong hp ng) ngay c khi vic thc hin hp ng din ra vo nm 2011 hoc thm ch sau . Sau ngy 1/1/2011, cc hp ng mi c k kt, nu c dn chiu n INCOTERMS, th c th c hiu l INCOTERMS 2010, nhng vic p dng phin bn 2000 hay 2010 cn ph thuc vo cc hon cnh ca hp ng mua bn. Bt k s khng chc chn v tranh chp c th xy ra no u phi c loi tr bng cch a cc iu khon INCOTERMS 2010 mt cch r rng vo trong hp ng mua bn! h) C th vn s dng Incoterms 2000 sau ngy 1/1/2011 khng?

C. Incoterms (d l phin bn 2010 hay 2000) u ch l cc qui tc p dng trong hp ng, cho nn ty thuc vo cc bn tham gia hp ng (ngi bn v ngi mua) s quyt nh s dng chng nh th no v a chng mt cch r rng vo trong hp ng mua bn. Hai bn c th chn p dng bt k phin bn no h mun! 2/ Lch s hnh thnh v pht trin: T khi ra i n nay c tt c 8 Incoterms: -Nm 1936, gm 7 iu kin: EXW, FCA, FOR/FOT, FAS, FOB, C&F,CIF. -Nm 1953, phng thng mi quc t sa i b Incoterms trn thnh 9 iu kin c s giao hng. -Nm 1967, b sung thm 2 iu kin, trong gm: DAF v DDP. -Nm 1976, a vo iu kin vn chuyn bng ng hng khng, gi l FOB sn bay (FOB airport). -Nm 1980, a thm 3 iu kin c s giao hng mi (FCA, CPT, CIP). Incoterms 1980 gm 14 iu kin. -Nm 1990, sa i, b sung lm thnh 13 iu kin c s giao hng. Incoterm 1990 c hiu lc t ngy 1/7/1990. -Nm 2000, c nhng thay i c bn so vi Incoterms 1990 v: Thut ng s dng, chuyn ngha v thng quan xut khu cho ngi bn i vi iu kin FAS, ngha v thng quan nhp khu cho ngi mua i vi iu kin DEQ, quy nh ngi bn khng phi bc hng ln phng tin do ngi mua a n theo iu kin EXW -Nm 2010, ra i Incoterms 2010 c hiu lc t 1/1/2011. Incoterms 2010 gm 11 iu kin v c mt s thay i ng ch : Do c nhiu thay i trong thc tin bun bn quc t nn Phng thng mi quc t (ICC) a ra mt s iu khon mi. S thay i ln ny gm: hy b mt s iu khon c v ban hnh mt s iu khon mi; quy nh cc chi ph bc d, cc vn lin quan n an ninh, an ton v thng tin in t ha cc chng t ICC gii thiu 2 iu kin giao hng mi : DAP (giao hng n ni c ch nh ) v DAT (giao hng n im cui cng). Cc iu kin giao hng c gi l

nhm D trong Incoterms 2000 c b hon ton, tr iu kin DDP (giao hng tt c cc loi thu c thanh ton). Danh sch cc iu kin giao hng mi ca Incoterms 2010 gm 11 iu kin giao hng, trong 7 iu kin p dng cho vn ti a phng tin( EXW, FCA, CPT, CIP, DAT, DAP, DDP) v 4 iu kin p dng cho vn ti ng bin (FAS, FOB, CFR, CIF). Incoterms 2010 l cng c ch y trong giao dch quc t. S dng Incoterms 2010 to iu kin thun li cho vic tho cc hp ng mua bn. Vic s dng iu kin giao hng khc nhau th cc vn phn chia v ph, dch v v ri ro cng khc nhau nn cc bn trong hp ng phi c bit ch n vic quy nh s dng iu kin giao hng no cho thich hp . 3/ L do ra i Incoterms 2010: a/ Incoterms 2000 cn tn ti nhiu im yu: Sau 2,5 nm nghin cu trn 2000 cng ty xut khu ln trn th gii c lin h cht ch vi ICC (International Chamber of Commerce Phng thng mi quc t) v s dng Incoterms 2000, cc chuyn gia rt ra: +Nhiu iu kin thng mi Incoterms rt t p dng: DAF, DES, DEQ, DDU. +Nhiu iu kin thng mi khng r, d nhm ln dn ti kh la chn; tranh chp trong tr cc loi ph lin quan n giao nhn. b/ S kin khng b din ra ti Hoa K 11/9/2001 + Ngha v thng tin v hng ha + T 01/07/2012: Tt c hng ha container vn chuyn vo Hoa K phi c soi chiu Nm 2008, Quc hi Hoa K thng qua mt o lut mi quy nh 100% container hng ha ch vo Hoa K phi c soi chiu. Bin php an ninh mi ny s l mt thch thc rt ln c v cng vic ln ti chnh T 01/07/2012, cc container ch hng n Hoa K d l c chuyn ch trc tip hoc gin tip (chuyn ti qua mt cng bin th 3) u phi c soi chiu trc. Quy nh nhm m bo an ninh dy chuyn logistics ton cu ny ca Hoa K s t

ra cho Hi quan cc nc phi trang b my soi container ti cc cng bin quc t c xut hng container i Hoa K c/ Quy tc iu chnh hot ng thng mi ca Hoa K c xy dng mi K t nm 2004, nhiu chuyn gia lm lut thng mi ca Hoa K phi hp vi cc chuyn gia ca ICC hon thin v xy dng Incoterms 2010. C th ni ni dung ca Incoterms 2010 c nhiu im tng ng nht vi B quy tc: The 2004 revision of the United States Uniform Commercial Code so vi Incoterms 1990 hay Incoterms 2000. d/ Quy tc bo him hng ha Quy tc bo him hng ha chuyn ch mi c hiu lc t 01/01/2009 c hon thin t Quy tc ban hnh nm 1982. e/ Chng t in t S thay th nhanh chng cc chng t giy t bng chng t in t cng l nguyn nhn thc y Incoterms c iu chnh ng chu k 10 nm/ ln. 4/ Ti sao phi quan tm n Incoterms 2010? Bn s cn phi: - Kim tra cc mu hp ng chun ca mnh; - Cn nhc n nhng thay i trong phin bn Incoterms 2010; - Thc hin nhng thay i tng ng (v d nh i iu khon DES hay DDU trong Incoterms 2000 thnh DAP Incoterms 2010) trong cc mu hp ng chun ca bn i vi cc hp ng mi; - Cng b nhng thay i ny cho i tc bit, cng nh cho nhng nhn vin kinh doanh v nhn vin thc hin hp ng ca bn bit; - Bt u s dng Incoterms 2010 nh chun mc trong cc hp ng mua bn mi ca bn. Tuy vn c th s dng Incoterms 2000, cc bn nn bt u s dng b qui tc mi Incoterms 2010 cng sm cng tt, v nhng qui tc ny phn nh cc qui tc hin i, cp nht, phn nh nhng tin b mi nht trong thng mi quc t. 5/ Mt s im cn lu khi s dng Incoterms:

Thng thng th trong trong mua bn hng ha vi nc ngoi, iu kin thng mi trong Incoterms c la chn da trn mt s yu t sau: -Chng loi hng ha, phng thc vn chuyn: ng b, ng thy, ng hng khng... -Thun li, bt thun li trong vic thc hin th tc hi quan -C s h tng: ng st, cng bin, sn bay... -Nng lc cnh tranh ca hng tu, cng ty logictic v kh nng ngh mc gi tt, n nh hay khng. -Nng lc v tnh minh bch: kh nng gii quyt bi thng ca cng ty bo him trong nc. -Th mnh gia bn mua v bn bn trn bn m phn -Yu cu v iu kin giao hng ca khch hng: chng hn s phn chia chi ph lm hng cng nh ph THC. Ph THC (Terminal Handing Charge-chi ph dch v xp d container) k t 1/6/2007 mi container ch hng phi tr theo quy nh ca IADA (Intra Asia Disasion Agreement- hip hi thng mi cc ch tu chu ) 60 USD-50 USD/20 hoc 90 USD-75 USD/40. Thc cht THC l tch chi ph bc d ra khi cc ph vn ti. Nguyn nhn do ngi thu tu khng mun tr 2 ln ph xp d container ni i v n nhm chuyn mn ha cc nhim v giao nhn logictics mang tnh minh bch v cng khai cc chi ph ca hng tu. -Cc iu kin c s giao hng c tnh cht t nguyn i vi cc bn, nhng khi dn chiu n vo trong hp ng th n c gi tr bt buc i vi cc bn. -Hu ht cc iu kin c s giao hng c xy dng trn nguyn tc trch nhim ti thiu ca ngi bn. Do khi s dng cc bn cn b sung thm trch nhim ca ngi bn, min l khng lm tri bn cht ca Incoterms. -Nhng iu kin c s giao hng hon ton mang tnh cht k thut thng mi, nhng vic s dng n li c tnh cht chnh tr ph thuc vo quan im ca ngi s dng, khng phi l mc ch ca Incoterms. -p dng i vi nhng hng ha hu hnh. -Chuyn quyn s hu hng ha gn vi chuyn giao ri ro. -Incoterms cho thy c cu gi hng ha nhp khu.

-i vi mi ngha v, nu ngi bn thc hin th ngi mua khng thc hin hoc thc hin mt ngha v i ng. II/ Ni dung chnh ca Incoterms 2010: 1/ EXW (EXWORK) giao hng ti xng (a im quy nh...) Trn thc t c th c cc tn gi khc nhau ty theo tng trng hp sau: -Ex factory (giao ti xng): gi xut xng -Ex Mime (gaio ti m): gi xut m -Ex Warehouse (giao ti kho): gi xut kho Ngha v chnh ca ngi bn: -Cung cp hng ha ng theo hp ng bn hng, cung cp cc chng t cn thit nu c th c cho ngi mua, thng bo cho ngi mua trong mt thi gian hp l v thi gian v a im hng ha s c t di quyn nh ot cu ngi mua. -Chu mi ri ro, ph tn v chi ph pht sinh cho n khi l hng c ngi mua sn sng tip nhn. -Theo iu kin ny, ngi bn phi t hng di quyn kim sot ca ngi mua trong thi hn (thi gian) v a im do hp ng quy nh. Ngi bn khng c trch nhim bc hng ln phng tin vn ti, hoc thng quan xut khu nu hp ng khng quy nh. -Thc hin cc bin php h tr cho ngi mua nu ngi mua yu cu hoc trong hp ng quy nh. Ngha v ca ngi mua: -Nhn hng ti c s hay a im tha thun vi ngi bn trong hp ng (nhn hng khi hng sn sng c thu nhn ti a im hay c s quy nh). -Thanh ton tin hng v chu mi chi ph pht sinh trong vic tip nhn hng ha (chi ph kim tra hng ha, chi ph v giy t, th tc nhn hng v thng quan xut khu, chi ph mua bo him, chi ph m ngi bn b ra h tr cho mnh...). -Tin hnh vic t chc vn chuyn v chu mi chi ph hao ht, ri ro v lm tt c cc cng vic a hng ra khi nc xut khu v ti ch ca mnh

2/ FAS (Free alongside ship): giao dc mng tu (...cng bc quy nh). Theo iu kin ny, ngi bn chu mi trch nhim v chi ph cho n khi hng c t dc mn tu, trn cu cng hoc x lan ti cng bc quy nh. Ngha v ca cc bn c gii thch nh sau: Ngha v ca ngi bn: -Cung cp hng ha ph hp vi hp ng. Chu c ph tn v kim tra, bao b, mu m... -Giao hng dc mng tu, cung cp chng t hon ho thng l chng minh hng m bo an ninh hng ha, c giao dc mng tu cho ngi mua. -Thng bo cho ngi mua bit hng c giao dc mng tu, hoc thng bo cho ngi mua bit hng ha c chun b xong, trong thi gian quy nh hoc thi gian hp l, lm cc th tc xut khu.. -Chu mi ph tn, ri ro v tn tht cho n khi hng c giao dc mng tu. Ngha v ca ngi mua: -Tr tin hng. -K hp ng vn ti, chu ph tn bc hng ln tu. -Chu mi ri ro v tn tht hng ha, t khi hng c giao dc mng tu. -Thng bo cho ngi bn. -Chp nhn cc bng chng giao hng -Kim tra hng ha v chu cc ph tn v nhn hng. 3/ FOB (Free on board)(Named port of shipment): giao ln tu (cng giao hng xc nh). Theo iu kin nay ngi ban chiu moi trach nhim va chi phi mua hang cho n khi hang c giao xong ln tau tai cang bc qui inh. T thi im o tr i ngi ban khng con trach nhim gi na. Nghia vu cua cac bn c phn inh nh sau: Nghia vu cua bn ban:

- Cung cp hang theo ung hp ng ban hang. - Chiu moi trach nhim chi phi, rui ro va tn tht v hang hoa trc khi hang c giao ln tau nh cac chi phi v ong goi, bao bi kim hang. - Thng quan XK ( cung cp giy phep XK, tra thu va cac l phi khac nu co). - Giao hang ln tau do bn mua chi inh: tai cang chi inh ( hoc qui inh trong hp ng), trong thoi han nht inh. Ngay khi gui hang xong, nhng chi tit v l hang gi phai c thng bao cho ngi mua bit dung vao muc ich bao him. - Tra moi chi phi bc hang ln tau theo tp quan cua cang trong chng mc chi phi nay khng nm trong tin cc phi vn tai. - Thng bao kip thi cho ngi mua bit hang a c bc ln tau. - Cung cp chng t hoan hao chng minh hang a bc ln tau va nhng chng t khac nu bn ban co yu cu. - Chung t bt buc: Hoa n thng mai, Bin lai sach thng thng ( clean bill of lading ), giy phep xut khu. Nghia vu cua ngi mua: - Tra tin hang. - Ky kt hp ng vn tai bin va tra tin cc phi, tc la chi inh ngi vn tai va kip thi thng bao cho ngi ban trong thi gian hp li. - Chiu moi chi phi rui ro va tn tht v hang hoa k t khi hang c giao xong ln tau. 4/ FCA (free carrier...named point) Ngha v ca ngi bn -Cung cp hng ha ph hp vi hp ng v tin hnh giao hng ti a im quy c ( quy nh trong hp ng) vo s trng coi ca ngi vn ti cng cng do ngi mua ch nh, nu khng c a im r rng th tin hnh giao ti a im bo trc cho ngi vn chuyn hoc l a im quen thuc -Hon thnh vic thng quan xut khu (cung cp cho ngi mua hoc cho ngi vn ti do ngi mua ch nh giy php xut khu, m bo an ninh hng ha. Tr cc loi thu v l ph xut khu nu c...). -Cung cp bng chng veeg giao hng cho ngi vn ti.

-Thng bo kp thi cho ngi mua. -Cc chng t bt buc: ha n thng mi,giy t thng thng minh chng cho vic giao hng cho ngi vn chuyn, giy t xut khu. Ngha v ca ngi mua: -Tr tin hng ha -K hp ng vn ti v tr cc ph. Trong trng hp nh ngi bn lm gip th ngi mua phi chu ton b chi ph. -Kp thi ch nh ngi vn ti, thng bo cho ngi bn v ngi vn ti bit khi n thi hn giao hng. -Nhn hng v chu mi ph tn nhn hng ti ni quy nh. -Kim tra hng ha ti ni nhn hng 9cos th nh ngi vn ti lm gip). -Chu mi ri ro v tn tht v hng ha k t khi hng ha c giao cho ngi vn ti c ch nh (ngi vn ti m bn mua hoc bn bn k hopwj ng vn chuyn). -Lm giy php v th tc cn thit a hng ha qu cnh qua cc nc trong qua trnh vn chuyn (nu c). 5/ CFR (Cost and Freight)(Named port of destination): tin hng v cc ph (cng n xc nh). Nghia vu cua ngi ban: - Giao hang ung theo H a qui inh - Ky kt hp ong vn tai ng bin va tra cc phi cho n cang ich qui inh trong H ( hoc do bn mua bao ). Vic ky H vn tai phai ap ng c cac yu cu thng thng. - Giao hang ln tau va tra toan b chi phi bc hang. - Tin hanh thng quan XK ( cung cp giy phep XK, tra thu va xp hang ln tau, cung nh cac chi phi phi phat sinh nu co ). - Thng bao cho ngi mua bit ngay khi chun bi xong hang hoa, thu va xp hang ln tau cung nh khi hang cp cang ich qui inh ngi mua chun bi nhn hang trong thi gian hp ly.

- Cung cp cho ngi mua hoa n va cac chng t vn tai sach ( clean bill of lading ) nh vn n ng bin, th vn tai ng bin vi cac iu kin hang a xp ln tau, cc phi a tra, chuyn nhng c. - Tra phi d hang trong chng mc chi phi nay c a vao tin cc vn chuyn. - Chiu moi rui ro va tn tht trc khi hang a giao xong ln tau cang bc hang. - Cac hoa n bt buc: Hoa n thng mai, Chng t vn tai ng bin, giy phep XK. Nghia vu cua ngi mua: - Chp thun vic giao hang a gi khi co hoa n va chn t vn tai. Tip nhn hang t ngi vn tai khi hang n cang bc qui inh. - Tra moi chi phi d hang trong chng mc cac chi phi nay khng nm trong cc phi vn chuyn ( do ngi ban tra ). - Ky H bao him va tra phi bao him nu thy cn thit. - Chiu moi rui ro va tn tht k t khi hang a giao xong ln tau tai cang bc qui inh. - Thng quan NK ( tra thu NK va cac khoan chi phi phat sinh nhp khu nu co ) - Lam cac thu tuc cn thit qua canh qua nc th ba nu co. - Cac chng t bt buc: Cac chng t NK, Cac chng t qua canh qua nc th 3. 6/ CPT (Freight or carriage paid to destination). Ngha v ca ngi bn: Giao hng ng nh quy nh trong hp ng. Chu mi ri ro, tn tht v chi ph v hng ha trc khi hng c giao cho ngi vn ti u tin. Thng bo cho ngi mua bit hng c chun b, c xp ln phng tin vn ti v d kin ngy hng n ch quy nh. K hp dng vn ti, giao hng cho ngi vn ti u tin v tr ton b cc ph vn ti cho n im d quy nh. Thng quan xut khu (xin giy php xut khu v tr cc khon ph, l ph, cc chi ph pht sinh hng c php xut (nu c). Cung cp cho ngi mua nhng chng t vn ti thng thng.

Ngha v ca ngi mua: Chp nhn vic giao hng khi hng c giao cho ngi vn ti u tin, ng thi ngi mua nhn c ha n, n bo him, chng t vn ti thng thng v nhn hng t ngi vn ti ti im ch quy nh. Mua bo him nu thy cn thit Chu mi ri ro v tn tht cng nh cc chi ph pht sinh khng nm trong tin cc vn ti k t khi hng c giao qua cho ngi vn ti u tin. Thng quan nhp khu v np c khon tin hng c nhp khu, lm cc giy t, th tc cn thit hng c qu cnh (nu c). 7/ CIF (Cost, Insurance and Freight)(Named port of destination): tin hng, bo him v cc ph (cng n xc nh). Nghia vu cua ngi ban: - Giao hang ung nh qui inh cua H - Chiu trach nhim v moi khoan chi phi, rui ro va tn tht hang hoa trc khi hang a giao xong ln tau tai cang bc. Tra toan b chi phi vn tai n cang n. - Giao hang ln tau vi thi gian va cang bc qui inh hoc do bn ban chon. Tra toan b chi phi bc hang. - Ky H vn tai va tra cc phi n cang ich qui inh. - Tin hanh thng quan XK ( ly giy phep XK, tra thu va cac chi phi cn thit cho XK nu co ). - Ky H bao him va tra chi phi bao him trong sut thi gian hang c vn chuyn n cang ich qui inh. Trong trng hp nay ngi ban thng mua bao him mc ti thiu, vi mc gia tri bng gia CIF + 10% (goi la tin lai d tinh) va bng ng tin cua H. - Bao cho ngi mua bit khi hang hoa c chun bi giao, khi hang hoa c giao ln tau va ngay khi hang va ti cang d trong thi gian hp ly ngi mua kip chun bi nhn hang. - Cung cp cho ngi mua nhng hoa n chng t vn tai hoan hao giy chng nhn va bao him hang hoa.

- Chung t bt buc: Hoan n thng mai, chung t vn tai, giy phep XK va n bao him. Nghia vu cua ngi mua: - Kim tra hang hoa trc khi bc va d hang. Chu yu la trc khi d hang. - Chp nhn vic giao hang gi khi a nhn c hoa n bao him hang hoa va tt ca cac chng t bng chng khac v mua bao him va vn tai (vn n) va tip nhn hang theo tng chuyn giao hang hang t ngi vn tai cang ich qui inh, trong thi gian qui inh.. - Tra tin d hang trong chng mc tin d hang khng tinh vao cc vn tai. - Chiu moi rui ro, tn tht va chi phi v hang hoa ( tr cac khoan tin c tinh vao cc phi vn tai) k t khi hang hoa c giao xong ln tau cang bc hang. - Thng quan NK, tra tin thu NK va cac chi phi khac hang co c nhp. Lam cac thu tuc cn thit va tra cac chi phi phat sinh hang co th c qua canh nu co. 8/ CIP (Carriage, Insurance Paid to)(Named place of destination): cc ph, ph bo him tr n (a im n xc nh). Nghia vu cua bn ban: - Giao hang theo ung nh qui inh cua H. - Chiu moi rui ro va tn tht v hang hoa trc khi hang c giao cho ngi vn tai u tin. - Thng bao cho ngi mua khi hang chun bi xong, khi hang c giao cho ngi vn tai u tin va khi hang dn im ich qui inh. - Ky H vn tai, giao hang cho ngi vn tai u tin va tra cc phi cho ti ia im ich qui inh. - Ky H bao him hang hoa trong sut thi gian hang hoa c vn chuyn va tra chi phi bao him. - Thng quan XK va chiu moi chi phi v vic thng quan. - Cung cp cho ngi mua hoa n, chng t vn tai thng thng va n bao him hoc bt ki bng chng nao khac v vic mua bao him.

- Cac chng t bt buc: Hoa n thng mai, chng t vn tai, giy phep XK, giy chng nhn hoc n bao him. Nghia vu cua ngi mua: - Chp thun vic giao hang khi hang a c giao cho ngi vn tai u tin khi ngi mua a nhn c hoa n, n bao him hang hoa hoc bt ky chng t nao khac co lin quan v mt mc bao him va nu la thng l chng t vn tai thng thng va tip nhn hang t ngi vn tai ai im ich qui inh. - Thng quan XK va chiu moi chi phi phat sinh cho vic thng quan o. - Chung t: cac chng t khac qua canh qua nc th 3 va thng qua NK. - Chiu moi rui ro va tn tht khi hang c giao cho ngi vn tai u tin. 9/ DAT (Delivered at Terminal): giao ti bn (ni n quy nh). Nghia vu cua ngi ban: - Giao hang ung theo qui inh cua H. - Ky H vn chuyn va chiu cc phi vn chuyn tai ni n. Chiu moi rui ro, tn tht va phi v hang hoa trc khi hang c chuyn giao cho ngi mua tai ni n. - Cung cp cho ngi mua nhng chng t ngi mua co th nhn hang. - Cac chng t bt buc: hoa n thng mai, hoa n ng bin hoc lnh giao hang. Nghia vu cua ngi mua: - Nhn hang tai ni n. - Lam moi thu tuc hai quan nhp khu hang hoa ( cung cp giy phep NK tra tin thu va phi tn NK nu co) lam cac thu tuc v vn ti qua canh nu co. - Chiu moi rui ro k t khi hang c giao tai ni en qui inh. 10/ DAP (Delivered At Place): giao ti ni n (ni n quy nh). Nghia vu cua bn ban: - Giao hang ung theo qui inh cua H. - Chiu moi chi phi rui ro va tn tht v hang hoa trc khi hang c giao cho bn mua tai ni n qui inh trn phng tin san sang ch tip.

- Thu phng tin vn tai (ky H va tra toan b cc phi ). - Giao hang tai ni n ung theo qui inh cua H. - Tra toan b chi phi v bc, d hang hoa. - Cung cp cho ngi mua nhng chng t ngi mua co th nhn hang tai ni n (nh lnh phia giao hang, vn n) - Thc hin vic thng quan XK (cung cp giy phep XK, tra cac chi phi, tra cac th thu va cac chi phi lien quan n Xk nu co). - Chng t bt buc: Hoa n thng mai, phu giao hang hoa vn n ng bin, giy phep XK. Nghia vu cua ngi mua: - Nhn hang tai ni n. - Chiu moi chi phi, rui ro va tn tht v hang hoa k t khi nhn hang cu cang. 11/ DDP (Delivered Duty Paid): giao ti ch np thu(ch quy nh). Nghia vu cua bn ban: - Giao hang ung nh qui inh cua H. - Chiu moi trach nhim v rui ro va phi tn v hang hoa trc khi giao cho ngi mua. - Giao hang n ni qui inh trn phng tin ch ti. - Tin hanh thng quan XNK (cung cp giy phep XNK, tra moi khoan chi phi va thu XNK). - Cung cp cac chng t ngi mua co th nhn hang tai ni qui inh (Vd: lnh phiu, giy lu kho va chng t kho bai hoc chng t vn tai). - Chng t bat buc: Hoa n thng mai, lnh giao hang, giy lu kho hoc chng t vn tai. Giy phep NK. Nghia vu cua ngi mua: - Nhn hang tai ni n qui inh. - Chiu moi rui ro va chi phi phat sinh trong ngay sau khi hang nm trong quyyen inh oat cua minh.

- Thc hin cac cng vic h tr cho bn ban (nu co yu cu) vi chi phi bn ban chiu. Ngoai cac iu kin chu yu trn y trong thc t con hinh thanh nhiu iu kin khac da trn cac iu kin chu yu nay. III/Hng dn s dng Incoterms 2010 Vic dn chiu Incoterms 2010 trong hp ng mua bn hng ho ngy cng c ngha quan trng trong vic phn nh r rng ngha v tng ng ca cc bn v lm gim nguy c rc ri v mt php l. c bit l khi hng ho c bn ra nhiu nc hn, vi s lng ngy cng ln v chng loi a dng hn. Khi khi lng v tnh phc tp ca bun bn quc t tng ln, v nu hp ng mua bn hng ho khng c son tho mt cch k lng th kh nng dn n s hiu nhm v tranh chp tn km cng tng ln. 1/ Dn chiu cc iu kin Incoterms 2010 vo hp ng mua bn hng ha Nu bn mun p dng cc quy tc Incoterms 2010 vo hp ng mua bn hng ha th phi lm r iu trong hp ng bng cch dng cc t ng, nh: [iu kin c chn, tn a im, Incoterms 2010]. 2/ La chn iu kin Incoterms ph hp iu kin Incoterms c chn phi ph hp vi hng ha, phng tin vn ti v quan trng hn c l phi xem cc bn c nh t ra cho ngi mua hoc ngi bn cc ngha v b sung, v d nh ngha v t chc vn ti v mua bo him. Hng dn s dng trong tng iu kin Incoterms cung cp nhng thng tin c bit hu ch cho vic la chn cc iu kin. D chn iu kin Incoterms no, cc bn vn cn bit rng vic gii thch hp ng cn chi phi mnh m hn tp qun ring ca tng cng hoc tng a phng c lin quan. 3/ Quy nh ni hoc cng cng chnh xc cng tt iu kin Incoterms 2010 c la chn ch lm vic tt khi cc bn ch nh mt ni hoc mt cng, v s l ti u nu cc bn quy nh chnh xc ni hoc cng . Chng hn cn quy nh nh: FCA 38 Cours Albert 1er, Paris, France Incoterms 2010 Theo cc iu kin nh: Giao ti xng (EXW), Giao cho ngi chuyn ch (FCA),

Giao ti bn (DAT), Giao ti ni n (DAP), Giao hng np thu (DDP), Giao dc mn tu (FAS), Giao ln tu(FOB), th ni c ch nh l ni din ra vic giao hng v l ni ri ro chuyn t ngi bn sang ngi mua. Theo cc iu kin: Cc ph tr ti (CPT), Cc ph v bo him tr ti (CIP), Tin hng v cc ph (CFR), Tin hng, bo him v cc ph (CIF), th a im c ch nh khc vi ni giao hng. Theo bn iu kin ny, ni c ch nh l ni n m cc ph c tr. Vic ghi ni hoc ch n c th c c th ha hn bng cch quy nh mt a im c th ti ni hoc ch n nhm trnh s nghi ng hoc tranh chp. 4/ Cn nh rng cc iu kin Incoterms 2010 khng lm cho hp ng y Incoterms 2010 ch r bn no trong hp ng mua bn c ngha v thu phng tin vn ti hoc mua bo him, khi no ngi bn giao hng cho ngi mua v chi ph no mi bn phi chu. Song, Incoterms 2010 khng ni g ti mc gi phi tr hay phng thc thanh ton. ng thi, Incoterms 2010 cng khng cp ti s chuyn giao quyn s hu v hng ha v hu qu ca vic vi phm hp ng. Nhng vn ny thng c quy nh trong cc iu khon khc ca hp ng hoc trong lut iu chnh hp ng. Cc bn nn bit rng lut a phng c p dng c th lm mt hiu lc bt k ni dung no ca hp ng, k c iu kin Incoterms 2010 c chn. IV/ Mt s im cc doanh nghip xut nhp khu cn lu trong thng mi quc t, c bit khi s dng Incoterms 2010 nh: 1/ Phn chia ri ro trong Incoterms 2010 Incoterms 2010 phn chia ri ro t ngi bn sang ngi mua mt cch r rng hn so vi Incoterms 2000. Nu nh trong Incoterms 2000, phng thc giao hng FOB ngi bn ch chu trch nhim ti lan can tu (Ship Rail) th Incoterms 2010 c hiu lc vo ngy 1-1-2011, thut ng ny c thay th bng trn tu (On Board The Vessel). Theo , ngi bn (seller) s chuyn ri ro ca l hng mnh bn thc s cho ngi mua (buyer) khi hng thc s trn tu ch khng phi lan can tu nh trc na. 2/ Qui nh chi ph

Trong Incoterms 2010, cc chi ph khi nhn hng ti cng n nh lnh giao hng (Deliver Order), ph vn n ng bin (Bill Of Lading) v nht l ph nng h container (Terminal Handing Charges) c quy nh r hn so vi Incoterms 2000. Theo , Incoterms 2010 quy nh cc chi ph trn u do ngi bn chu nhng cc doanh nghip Vit Nam cn ghi r trong hp ng ai s chu cc chi ph ny mt cch r rng, nu khng phn thit thi s nghing v cc doanh nghip Vit Nam. 3/ Thay i v thut ng ca Incoterms 2010 Cc iu kin ca Incoterms 2000 nh DAF, DES, DEQ v DDU trong Incoterms 2010 c thay th bng cc thut ng nh DAT (Delivered At Terminal), hng n ch d xung; DAP (Delivered At Place), hng n ch sn sng d xung. Trong cc thut ng nh Terminal v Place c hiu theo ngha rng hn l cu cng, cng. 4/ Chuyn t FOB sang cc iu kin khc Cc doanh nghip khi xut khu nn chuyn dn t iu kin FOB sang cc iu kin khc nh CIF, CFR, v cc iu kin ny s c li cho cc doanh nghip trong vic kim sot l hng nu i tc cha thanh ton hoc khng thanh ton tin th cc doanh nghip ch tn mt t chi ph ch hng v cn hn mt c l hng. iu kin FOB theo Incoterms 2010 cha ng rt nhiu ri ro nh khi giao hng ln tu, mc d ngi bn cn gi cc chng t nhn hng (Bill Of Lading) nhng mt quyn kim sot l hng ca mnh, cc doanh nghip c th mt mt phn hay c l hng v khng th ra lnh cho hng tu ngng giao hng cho ngi mua v ngi bn khng phi ngi thu tu 5/ Quy tc giao hng Trong Incoterms 2010, cc quy tc giao hng cng c chia lm hai nhm so vi bn nhm trong Incoterm 2000. Nhm mt c p dng cho bt k phng thc vn ti no, gm cc iu kin nh EXW giao ti xng; FCA giao cho ngi chuyn ch; CPT cc ph tr ti; CIP cc ph v ph bo him tr ti; DAT hng n ch d xung; DDP giao hng np thu. Trong khi , nhm cn li ch yu c p dng khi c vn ti bin hay ni thy gm cc iu kin nh FAS giao dc mn tu; FOB giao ln tu; CFR tin hng v cc ph; CIF tin hng, bo him v cc ph.

Nh vy, cc doanh nghip xut nhp khu cn lu n nhng thay i ca Incoterms 2010 so vi Incoterms 2000, v lu khi la chn iu khon giao nhn phng trnh ri ro, trnh pht sinh chi ph khi thc hin giao dch trong Thng mi quc t. V/ Doanh nghip Vit Nam c g t Incoterms 2010? 1/ Incoterms 2010 gip doanh nghip thun li trong m phn hp ng Thc t, cc DN hot ng trong lnh vc xut nhp khu (XNK) VN ang ngy cng pht trin, m rng hn v quy m v tm vc. do , cng ny sinh nhiu vn vng mc, tranh chp trong hot ng kinh doanh XNK. Hin cc DN XNK VN mi ch bit v p dng Incoterms 2000, trong khi Incoterms 2010 c hiu lc t u nm 2011. Vic am hiu v thc hin hiu qu Cc iu khon Thng mi quc t Incoterms 2010 ca ICC s thun li hn nhiu cho cc DN. Trc tin, khi Incoterms 2010 bt u c hiu lc th cc DN l i tc ca DN VN s p dng b quy tc ny. Th na, b quy tc mi ny sa i v cp nht nhng quy tc trong thng mi quc t v tr thnh nhng k nng cn thit, khng th thiu ca cc nh xut, nhp khu, ngi lm thng mi, giao nhn vn ti, b phn tn dng thu hi n trong cc ngn hng, cc chuyn gia ti chnh, v lut s 2/ m bo quyn li cho c bn xut khu v bn nhp khu Incoterms 2010 ch c p dng khi n tr thnh mt iu khon trong cc hp ng thng mi. Tuy nhin, v Incoterms 2010 l s tng hp c chn lc qua hn 70 nm t nhng chuyn gia hng u th gii v thng mi quc t son tho. Do , hu ht cc hp ng thng mi ln ca cc quc gia pht trin u s p dng Incoterms 2010. y l b quy tc chun m bo c quyn li ca bn nhp khu v bn xut khu hay ni cch khc l bn bn v bn mua. Cng on m phn hp ng thng mi ca cc DN s c n gin ha hn khi s dng Incoterms 2010 l iu khon trong hp ng. VI/ Incoterms v thc tin hp ng: 1/ Incoterms chun ha thc tin hp ng bng cch to iu kin cho cc bn Incoterms s dng phn ln t ng quan trng;

Tho thun cch hiu thng dng nht i vi nhng t ng quan trng, v Trnh hiu lm trong khi s dng nhng t ng ny. Tuy nhin vn tn ti nhng vn khi ng dng Incoterms do: Thc tin thng mi thng khng thng nht Cc bin th ca mt t ng quan trng c bn c th khng ph hp hay khng r ngha hon ton; Incoterms khng c chnh xc hon ton; Cc bn v tnh la chn sai iu kin Incoterms. 2/ Yu cu ca vic gii thch cc t ng quan trng trong Incoterms Nhng t vit tt nh FCA, FOB v CIF c th c xem nh l nhng t ng quan trng trong Incoterms, nhng t ny, khi c s dng, xc lp mt s quyn v ngha v. Nhng nhng t ng quan trng ny khng th b hiu lm tr phi chng c gn mt ngha c th do nguyn tc gii thch no . Ch tun theo cch gii thch khng th thiu c theo Incoterms. Trong trng hp thiu s gii thch xc ng, cc thng gia c th gp s hiu lm ln. Vic nhng t ng quan trng trong phn trnh by ca Incoterms c thng nht vi vic thc tin thng mi hay khng c th gy ra s tranh ci. K t phin bn Incoterms u tin nm 1936, mi n lc c thc thi m bo s thng nht ny. Nhng mt s cch din t c s dng bi cc thng gia khng ng vi Incoterms. C mt vi v d: iu kin CFR thng xut hin trong cc trng hp ng mua bn l C&F. Trong mt s trng hp, CFR c ghi thnh C+F. Nhng tt hn, v mc ch r rng, khi s dng iu kin ny nn vit theo cc vn bn chnh thc. Trong mt s trng hp cc bn c th la chn mt cch din t khng thng nht vi bt k iu kin no c trnh by trong Incoterms. Mt v d: FOB+I. y r rng l cc bn c cng thm ngha v mua bo him cho ngi bn. Nhng khng r rng y c phi l loi ngha v tng t m ngi ta c th tm thy trong iu kin CIF hay CIP khng. Hu qu l tranh chp c th pht sinh khi thm ngha v mua bo him cho ngi bn khi n xut hin trong mt iu kin khc. Trong phn li ni u ca n phm Incoterms khc nhau lun c thm phn ch c nhn mnh rng, cc thng nhn c th gii thch mt cch chnh xc nu c

th c, h mun g khi h s dng mt iu kin khc hay thm mt iu kin no vo mt iu kin thng mi quc t. 3/ Thc tin thng dng nht Cc thc tin thng mi khng ging nhau mi ni trn th gii. Do , iu Incoterms c th lm l khng ngoi vic phn nh thc tin thng dng nht. Trong nhiu trng hp, khng th a vo trong Incoterms nhng g thc s xy ra lin quan ti vic bc hng v d hng khi cc phng tin chuyn ch. D sao, nh ni, trong Incoterms 2000 c nhiu c gng hn h tr ngi s dng Incoterms trong vn ny. c bit, theo iu kin FCA khi hng ha c tip nhn, phn sa i lm r ngha v ca ngi bn phi bc hng ln phng tin gom hng ca ngi mua, v ngha v ca ngi mua phi d hng khi hng c giao vn chuyn tip trn phng tin n ca ngi bn. Tuy nhin ngi ta khng th tm thy mt thc tin thng mi thng nht v mt bc d hng ln tu theo iu kin FOB v d hng khi tu theo iu kin CFR v CIF. y, loi hnh tu vn ti v phng tin bc d hng ha mi cng bin s quyt nh vic m rng ngha v ca ngi bn theo iu kin FOB v loi hp ng ngi bn phi chp nhn v li ch ca ngi mua theo iu kin CFR v CIF.Do , trc khi hp ng mua bn c k kt, cc bn nn tm hiu mt cch chc chn xem liu c bt k tp qun ring bit no ca cng ni hng ha c bc ln theo iu kin FOB hay khng, bi v nhng tp qun ny rt khc nhau nhng cng khc nhau v c th gy bt ng cho bn khng c bo trc. V d, nu hng ha c bc ln mt chic tu cng ca nc ngi bn, v theo iu kin FOB ngi mua phi ch nh mt chic tu, anh ta nn xc nh mt cch chc chn vic pht sinh thm nhng chi ph no c th c km vo gi cc vn ti theo iu kin FOB v liu c th c thm chi ph no m anh ta phi gnh chu do vic bc hng ln tu hay khng. im FOB truyn thng l im m ri ro v chi ph s chuyn t ngi bn sang ngi mua khi hng ha qua lan can tu ti cng bc hng b ch trch l khng phn nh nhng g thc s din ra ti cc cng bin. Tuy nhin, k t nhng nm 1700, nhiu tp qun ca cng v cc thc tin thng mi c pht trin xung quanh khi nim im FOB. Cho d mt cch din t khc c l cng phn nh tt hn

thc tin thng mi ngy nay, s lm ln kh c th c ngn chn mt cch hon ton nu mt khi nim c bn nh l im FOB truyn thng b thay i. V nhng l do nh th, im FOB c quyt nh gi li trong Incoterms 2000. Trong iu kin EXW, thc tin thng mi kh thng nht ch ngi bn h tr ngi mua nhng vn lin quan ti bc hng ln phng tin gom hng ca ngi mua, hoc l mang hng ha ra b bc d hng hay bc hng ha ln phng tin. Tuy nhin, trong EXW, ngi bn khng c ngha v phi h tr, anh ta ch c mi vic phi m bo hng ha sn sng cho ngi mua. Nu ngi mua mun m bo tng ngha v ca ngi bn, anh ta phi ng vi ngi bn ti thi im hp ng c k kt. i khi iu ny c thc hin bng cch thm t loaded (bc hng) sau iu kin EXW (EXW loaded). Tuy nhin, phn thm nh vy khng r rng liu ri ro ca ngi bn do mt mt hay tn tht hng ha c b tng thm hay khng khi thm cng vic bc hng. Cc bn nn lm r liu khi thm t loaded (bc hng) c ngha l ri ro bc hng thuc v ngi mua hay ri ro bc hng thuc v ngi bn (loaded at sellers risk v loaded at buyers risk). Nu mun ngi bn gnh chu ri ro trong nhng cng vic bc hng, cc bn nn son hp ng s dng iu kin thng mi FCA, k t Incoterms 2000, iu kin FCA c lm r l ngi bn phi bc hng ln phng tin vn ti do ngi mua ch nh. Vic la chn iu kin FCA thay th vic thm t bc hng sau iu kin EXW c th gip cho cc bn gii thch, mt cch hon ton xc ng, iu kin thng mi, ngc li bt k phn t b sung no cng c th gy ra nguy him cho h. Tuy nhin, khi s dng FCA thay th EXW cng c th chuyn ngha v thng quan hng ha t ngi mua sang ngi bn, iu m cc bn c th hay khng mun. 4/ ng hng vo container Cc tp qun bun bn thng kh thay i, ngay c khi l do la chn iu kin thng mi thay i v i hi phi c s la chn rt khc. V d, cng vic bc hng ln tu thng ngy thay i. K t cui nhng nm 60, nhng kh khn ring ny sinh trong thng mi vn chuyn bng ng bin, ni container ha (din ra khi hng ha c chun b v cha trong nhng container trc khi tu n) lm cho im FOB truyn thng hu nh khng cn thch hp. Do cc iu

kin FOB, CFR v CIF c nhc i nhc li l ch s dng khi giao hng ha cho ngi vn ti bng cch giao thng hng ln tu c bit l vt qua lan can tu iu ny l hon ton khng din ra khi hng ha c ng vo container. Khi hng ha c ng vo container, hng ha hoc l c gom li ti c s ca ngi bn (mt thc tin chung khi hng ha c ngi bn ng ton b trong container thnh nguyn container, gi l FCL containers) hay c giao cho mt trm nhn hng, ni hng ha c ng vo container vn chuyn ln tu sau ny ln thuyn ch cng ten n (trng hp bnh thng khi hng ha khng ng nht khng xp mt cng ten n, gi l LCL containers). Cc bn c th ngh rng nhng khc bit ny khng quan trng lm v tin rng c th t gii quyt nhng vn ny trong bt k trng hp no. iu ny ng. Ngi bn nn lu khng nhn ri ro sau khi chuyn hng cho ngi vn ti m ngi mua ch nh. iu ny c bit quan trng khi ngi bn khng c trch nhim a ra li hng dn v vic bo qun v coi sc hng ha, v d nh khi ngi vn ti ch c ngha v nhn hng dn t i tc k hp ng l ngi mua. 5/ Li ch c bo him trong iu kin FOB Kim tra xem hng ha c giao nhn vn ti nh th no Cng c trng hp cc bn c th chn cho phng thc vn ti khc mt iu kin thng mi dnh cho vn ti ng bin. H rt sai lm khi tin rng nu mt iu kin thng mi dng cho vn ti ng bin th cng phi thch hp cho cc phng thc vn ti khc. 6/ So snh gia FCA, FOB, CPT, CFR, CIP v CIF Tuy nhin, cc bn lun lun c khuyn co cn phi c s kim tra xem hng ha c giao, trn thc t, vn chuyn nh th no, bng cch ny s trnh c vic chn mt iu kin lm cho ngi bn vn chu ri ro sau khi hng ha ngoi vng kim sot ca ngi bn mt cch trc tip hay gin tip. FOB ch nn c s dng hn ch trong nhng trng hp hng ha thc s c nh (a) c bc qua lan can tu (b) c th c cha trong thng i vi hng lng hay (c) c t cc thng cha (sil) khi hng ha c ch dng lng khi lng ln. Trong mi trng hp khc, FOB khng nn c s dng. Thay th bng FCA l iu kin thch hp nht ch ra v tr thc s m hng ha c chuyn giao vn chuyn.

Theo iu kin C th ngi bn k hp ng vn chuyn, dng nh khng lin quan ti vic liu ri ro c c chuyn khi hng ha vt qua lan can tu hay sm hn khi chng c nhn bi ngi vn ti ti im giao nhn hng hay khng. Tuy nhin, nu ngi bn mun trnh chu nhiu ri ro sau khi giao hng ha vn chuyn cho n khi bc hng ln boong tu, anh ta nn trnh hn ch s dng CFR hay CIF v thay th bng s dng CPT hay CIP, khi ri ro c chuyn khi hng c giao cho ngi vn ti. cp ti vn ti bng cng ten n, vic giao hng nh vy thng hay din ra ti im nhn hng ca ngi vn ti trc khi tu n. Nu mt mt hay h hng hng ha din ra trong thi gian ngi vn ti chu trch nhim, c th c trong thc t, th vn s tr nn kh xc nh mt cch chc chn rng liu iu din ra trc hay sau khi hng ha vt qua lan can tu. y l mt l do khc c th la chn iu kin FCA, CPT hay l CIP, khi ri ro, mt mt hay h hng hng ha chuyn t ngi bn sang ngi mua khi hng ha c giao cho ngi vn ti. 7/ Trch nhim ca ngi bn trong vic cung cp hng thay th Cn lu rng ngay c khi ngi bn c kh nng yu cu ngi bo him bi thng trong trng hp hng b mt hay h hng vn khng gii thot ngi bn khi trch nhim thc hin hp ng ca mnh: anh ta vn c yu cu phi cung cp hng thay th hng ha mt hay b h hng, v d nh trong trng hp anh ta vn chu ri ro trong khong thi gian giao hng ha vn chuyn cho n khi hng ha vt qua lan can tu. 8/ Chi ph bc hng Ngi mua thng cho rng vic h chp nhn giao hng ti mt im trong ni a c th a n cho h mt ngha v nhiu hn so vi vic giao hng qua lan can tu, nh phi tr thm chi ph tr cho cc phng tin bc hng cho cng hay cho ngi vn ti (ph bc hng, vn chuyn, THC). Tuy nhin, iu ny c th d dng c khc phc bng mt tho thun gia cc bn hoc l chia s chi ph hay ngi bn tr hon ton chi ph (v d nh bng cch b sung iu kin ngi bn tr 50% chi ph bc hng vn chuyn hay chi ph bc d thuc v ngi bn). 9/ Kim tra chng t phi c theo yu cu mt iu kin Incoterms

C trng hp cc bn khng ti rng nhng iu kin vn ti bng ng bin i hi nhng chng t c th nh l vn n c th chuyn nhng c hay cn gi l giy gi hng ng bin thng hon ton khng thch hp khi s dng loi hnh vn ti khc. Vn n c th giao dch c khng c s dng cho cc phng thc vn ti khc bi v vic mua bn hng ha khi hng ang trn ng vn chuyn thng thng i hi c mt vn n m quyn s hu ca hng ha c th chuyn c cho ngi mua k tip khng xy ra khi hng ha c vn chuyn bng ng b, ng st hay hng khng. iu ny c ngha l, v d nu ngi bn London, bn hng ha theo iu kin CIF Yokohama khi hng ha c vn chuyn bng ng hng khng t London n Yokohama, anh ta s t t mnh vo v tr bt li l khng th thc hin y ngha v ca mnh theo iu kin CIF l xut trnh mt vn n hng xp ln tu cho ngi mua. Hn th, anh ta c th tr thnh nn nhn ca s s xut ca mnh do vic anh ta trao cho ngi mua kh nng t chi mt thng v l bng cch quy kt cho ngi bn vi phm hp ng do khng xut trnh chng t ng theo iu kin CIF Incoterms. VI/ Li thng gp trong thc tin ng dng Incoterms 2010 Incoterms 2010 i vo thc tin ca cc bn Hp ng mua bn (ngoi thng & thy ni a). Trong thc tin ng dng b quy tc ny c th thy nhiu li ca ngi lm xut nhp khu m xut pht chnh t vic cha am hiu Incoterms 2010 1/ Cc li ch yu ca ngi lm nhp khu khi ng dng Incoterms 2010 iu khon giao hng khng ph hp Khng nht qun gia cc iu khon giao hng v cc chng t cn thit Khng nht qun v logic (phng thc vn chuyn x iu khon giao hng x chng t) 2/ Cc li ch yu ca ngi lm xut khu L/C khng ph hp vi hp ng mua bn do ngi nhp khu a ra yu cu sai cho ngn hng L/C khng ph hp vi hp ng mua bn li/khc bit do khu x l chng t ca ngn hng

Ngi xut khu tin rng L/C phn nh ng hp ng mua bn m khng kim tra k coi thng vn ! Thng khng hiu ht tm quan trng ca nhng chng t c yu cu Khng hiu r cc yu cu ca UCP 600 v thng l chun ca cc ngn hng trong thng mi quc t Ri ro ng k v s khc bit ch yu trong chng t do bn th ba a ra EXW, FCA, FOB, FAS hp ng vn chuyn l gia ngi mua v cng ty vn ti vy ti c th ly c chng t vn ti s thu ph sau hay khng? V vy, phng trnh ri ro, trnh pht sinh ph ph (THC, ph chng t, ph tc nghn cng,..) trong giao nhn hng ha XNK, ngi lm xut nhp khu cn am hiu Incoterms 2010 v nhng vn cn lu khi la chn iu khon giao nhn Incoterms.

Chng 2: So snh Incoterms 2000 v Incoterms 2010

I/ im ging nhau ca Incoterms 2000 v Incoterms 2010
-

C 07 iu kin thng mi: EXW, FAS, FOB, CFR, CIF, CPT, CIP - Khuyn co p dng phng tin thy i vi cc iu kin: FAS, FOB, CFR, CIF - p dng vi cc loi phng tin vn ti v vn ti a phng thc i vi cc iu kin: CPT, CIP, DDP - C Incoterms 2000 v Incoterms 2010 u khng phi l lut. Cc bn c th p dng hon ton, hoc c th p dng mt phn, nhng khi p dng ghi r trong hp ng ngoi thng, nhng iu p dng khc i nht thit phi m t k trong hp ng ngoi thng

II/ im khc nhau gia Incoterms 2000 v Incoterms 2010 STT 1 2 3 Tiu ch so snh S cc iu kin thng mi S nhm c phn Cch thc phn nhm Incoterms 2000 Incoterms 2010 13 iu kin 11 iu kin 04 nhm 02 nhm Theo chi ph vn ti vTheo hnh thc vn ti:

a im chuyn ri ro 4 5 Ngha v lin quan n m bo anKhng quy nh ninh hng ha Khuyn co ni p dng Incoterms Thng mi quc t

thy v cc loi phng tin vn ti C qui nh A2/B2;

A10/B10 Thng mi quc t v ni a; s dng trong cc khu ngoi quan Kh r: A4/B4 & A6/B6 Khng C Hng xp xong trn tu C

6 7 8 9 10

Quy nh v chi ph c lin quan Khng tht r Cc iu kin thng mi DES, DEQ,C DAF, DDU Cc iu kin thng mi: DAT, DAPKhng Ni chuyn ri ro ca iu kin FOB,Lan can tu CFR, CIF Quy nh phn chia chi ph khi kinhKhng doanh theo chui (bn hng trong quy trnh vn chuyn)

III/ Mt s thay i chnh ca Incoterms 2010 so vi Incoterms 2000 1/ Thay i v s nhm v cc iu in v giao hng Incoterm 2000 gm 4 nhm E,F,C,D vi 13 iu kin c s giao hng: E: EXW F: FAS, FOB, FCA C: CFR, CPT, CIF, CIP D: DES, DEQ, DAF, DDU, DDP Incoterm 2010 c 2 nhm iu kin: Nhm 1: p dng cho mi phng thc vn ti: EXW, FCA, CPT, CIP, DAT, DAP,DDP Nhm 2: p dng cho vn ti ng thy: FAS, FOB, CFR,CIF. Nhm th nht gm by iu kin c th s dng m khng ph thuc vo phng thc vn ti la chn v cng khng ph thuc vo vic s dng mt hay nhiu phng thc vn ti. Nhm ny gm cc iu kin EXW, FCA, CPT, CIP, DAT, DAP, DDP. Chng c th c dng khi hon ton khng c

vn ti bin. Tuy vy, nn nh rng cc iu kin ny cng c th c s dng khi mt phn chng ng c tin hnh bng tu bin. Trong nhm th hai, a im giao hng v ni hng ha c ch ti ngi mua u l cng bin, v th chng c xp vo nhm cc iu kin ng bin v ng thy ni a. Nhm ny gm cc iu kin FAS, FOB, CFR v CIF. ba iu kin sau cng, mi cch cp ti lan can tu nh mt im giao hng b loi b. Thay vo , hng ha xem nh c giao khi chng c xp ln tu. iu ny phn nh st hn thc tin thng mi hin i v xa i hnh nh kh li thi v vic ri ro di chuyn qua mt ranh gii tng tng. Nh vy, trong Incoterms 2010, 3 iu khon DAF, DES, DEQ c thay th bi DAP v DDU c thay th bi DAT. DAT (Delivered at Terminal named place of destination): ngi bn hon thnh ngha v giao hng khi t hng ha ( c d xung khi phng tin vn ti ch hng n) ti cc terminal (l a im cui cng tp kt ho ca cc cc phng tin, thit b chuyn ch bao gm c ng b / thy / st / khng) hoc ti a im n quy nh. DAP (Delivered at Place named place of destination): ngi bn hon thnh ngha v giao hng khi hng ha (hng ha cha c d khi phng tin vn ti) c t di quyn nh ot ca ngi mua ti a im n quy nh. 2. Ph THC (Terminal handling charge Ph bn bi) i vi mt s iu khon v giao hng trong ngi bn c ngha v thu phng tin vn ti v tr cc ph vn ti nh CIP, CPT, CFR, CIF, c kh nng ph THC ti ni n c tnh vo trong gi bn. Tuy nhin, trong thc t thi gian va qua c nhiu trng hp ti ni n ngi mua b buc phi tr khon ph THC ny ti ni n. Nh vy ngi mua phi thanh ton tin hai ln cho mt khon ph. Chnh v vy ngi mua hin nay rt quan tm n cc tha thun gia ngi bn v ngi chuyn ch. Do trong Incoterms 2010 lm r hn v trch nhim tr cc khon ph ny, Incoterms 2010 quy nh ngi bn phi thng bo cho ngi mua v

nhng khon ph no bao gm trong cc ph chuyn ch khi tha thun vi ngi chuyn ch. Nu trong trng hp theo thng l cc ph bao gm ph THC ti ni n, ngi bn khng c quyn tnh thm khon ph ny cho ngi mua na. 3. Lin quan n an ninh hng ha Hin nay sau s kin 11/9 ti M, vn an ninh hng ha v phng tin vn ti c t ln hng u. Nhiu quc gia hin nay gia tng kim tra an ninh v hng ha, phng tin vn ti, cc nc quy nh cc bn c lin quan n hng ha phi c ngha v cung cp cc thng tin cn thit v an ninh hng ha c php xut khu, nhp khu. Nh vy c s khc bit gia cc th tc hi quan v cc chc nng lin quan n an ninh. Mt s quc gia c s phn bit v lut gia hai hot ng ny. Tuy nhin trong cc phin bn Incoterms trc y khng cp r rng v trch nhim v s phi hp gia ngi mua v ngi bn lin quan n vic cung cp thng tin lin quan n hng ha. Do , Incoterms 2010 quy nh c hai bn (ngi mua v ngi bn) c ngha v phi cung cp cc thng tin v hng ha cho cc bn th ba c lin quan nu h yu cu c th thng quan v mt an ninh cho l hng. 4. Bo him Bo him ch lin quan n iu khon CIP v CIF, theo ngi bn phi mua bo him cho ngi mua. Theo Incoterms 2000, ngi bn ch phi tun th theo ng ngha v c quy nh trong Incoterms m khng tnh n s thay i ca b iu khon bo him mi ra i sau khi Incoterms 2000 c ban hnh. Do , Incoterms 2010 quy nh khi tin hnh mua bo him ngi bn phi tun theo nhng thay i ca b iu khon bo him mi. 5. Chng t in t Incoterms trc quy nh cc bn c php s dng trao i thng tin bng phng tin in t, cng nh cho php s dng chng t in t nu hai bn ng s dng. Tuy nhin, do nhn thc c tm quan trng cng nh tc truyn ti thng tin bng phng tin in t, Incoterms 2010 quy nh ngi mua v ngi bn c quyn s dng chng t in t hoc trao i bng phng tin in t nu hai bn ng hoc theo thng l hai bn c quyn s dng phng tin in t. Theo

thng l y c ngha rt ln, bi v trong mt s trng hp mt bn khng c quyn t chi trao i thng tin bng phng tin in t, chng hn nh bng email. 6. Thay i i vi iu khon FOB Theo Incoterms 2000, im chuyn ri ro t ngi bn sang ngi mua l khi hng ha qua khi lan can tu ti cng xp hng. Nay Incoterms 2010 quy nh c th hn v thi im ny, l khi hng ha phi thc s c xp ln tu ti cng xp hng quy nh. 7. Phm vi p dng Incoterms Incoterms 2010 c th c p dng cho c thng mi trong nc v thng mi quc t.