Chng 2 CC IU KIN THNG MI QUC T INCOTERMS

BM PHN TCH KINH DOANH

NI DUNG
Gii thiu Incoterms Vai tr Incoterms

S thay i Incoterms 2010 so vi Incoterms 2000 Ni dung cc iu kin thng mi Quc t theo Incoterms 2010

Ti liu tham kho

Hi v p v Incoterms 2010, GS.TS. V Thanh Thu - 09/2011 - NXB H Ch Minh.

INCOTERMS l g ??

Incoterms l g ??

Nu vai tr ca Incoterms ??

INCOTERMS l g?
Incoterms l tp qun thng mi Quc t ph bin c Phng thng mi Quc t (ICC) tp hp li vit di dng vn bn theo cc tiu ch khoa hc. - Incoterms l ngn ng thng mi, gip NM v NB d dng quy nh quyn li, ngha v trong qu trnh mua bn.

- Incoterms khng phi l lut bun bn QT, khuyn khch

NM v NB t nguyn p dng.

LCH S INCOTERMS
Incoterms ra i vo nm 1936

n nay Incoterms qua 7 ln sa i vo cc nm 1953, 1967, 1976, 1980, 1990 and 2000 v 2010

INCOTERMS C 5 VAI TR QUAN TRNG 1) Incoterms l mt b cc quy tc nhm h thng ha cc tp qun TM quc t c p dng ph bin bi cc doanh nhn trn khp th gii 2) Incoterms l mt ngn ng quc t trong giao nhn v vn ti hng ha ngoi thng

INCOTERMS C 5 VAI TR QUAN TRNG 3) Incoterms l phng tin quan trng y nhanh tc m phn, xy dng v t chc thc hin hp ng ngoi thng 4) Incoterms l c s quan trng xc nh

gi c mua bn hng ha

INCOTERMS C 5 VAI TR QUAN TRNG

5) Incoterms l cn c php l quan trng thc hin khiu ni v gii quyt tranh chp (nu c) gia ngi bn trong qu trnh thc hin hp ng ngoi thng.

Tm li, INCOTERMS
L ngn ng ca thng mi hng ha hu hnh quc t L c s xc nhn trch nhim giao nhn v vn ti hng ha quc t L c s tnh gi c mua bn hng ha XNK L cn c php l quan trng thc hin khiu ni v gii quyt tranh chp trong hot ng NT

Lu
Mun Incoterms tr thnh c s php l rng buc
cc Bn phi thc hin v tr thnh h s php l gii quyt tranh chp th phi dn chiu Incoterms

trong hp ng ngoi thng

VD: Trong 1 H NT ghi r gi XK go 530 USD/MT FOB Saigon Port, Vit Nam. Ghi nh vy c ng khng?

L do ra i Incoterms 2010
Sau 2,5 nm nghin cu trn 2000 cng ty XK ln ca th gii c lin h cht ch vi ICC(International Charmber of CommercePhng thng mi quc t ) v s dng Incoterms 2000 , cc chuyn gia rt ra : 1. Nhiu iu kin TM Incoterms rt t p dng : DAF ; DES; DEQ; DDU.

2. Nhiu iu kin TM khng r , d nhm ln dn ti kh la chn; tranh chp trong tr cc loi ph lin quan n giao nhn

L do ra i incoterms 2010
3:Quy tc bo him hng ha chuyn ch mi c hiu lc t 1/01/2009 c hon thin t Quy tc ban hnh nm 1982 . 4. Q v an ninh hng ha sau 11/9 ti Hoa K i hi phi c thm iu khon iu chnh v an ninh hng ha. 5: 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 l 10 nm/ln.

KT CU CA INCOTERMS-2000
E: 1 /k: ExW F: 3 /k: FAS; FOB; FCA C: 4 /k: CFR; CIF; CPT; CIP

D: 5 /k: DAF; DES; DEQ; DDU; DDP

Kt cu Incoterms 2010
Incoterms 2010 bt u c hiu lc t 1/1/2011: gm 11 iu kin TM chia thnh 2 nhm :

Nhm I : C 7 iu kin thng mi p dng vi

mi loi phng tin vn ti :ExW;FCA;CPT;CIP;DAT;DAP;DDP

Nhm II : Nhm ch p dng cho phng tin

vn ti thy( ng bin v ng sng ) quc t v ni a :Nhm ny c 4 iu kin TM :FAS;FOB;CFR;CIF

 hiu c Incoterms
Phi nm tt vn mu cht g

???

NM VNG INCOTERMS
1. Nm vng kt cu INCOTERMS

2. Nm vng tng iu kin thng mi INCOTERMS 3. c im khc bit tng iu kin thng mi
a. Ngi bn (xut khu) phi lm g? b. Ngi mua (nhp khu) phi lm g? 4. Bit la chn iu kin thng mI

Cu hi
1. Incoterms c phi l c s php lut buc cc nh mua

bn QT trn th gii phi p dng khi giao dch bun bn

vi nhau khng? 2. Incoterms c th thay th cho H Ngoi thng khng? 3. Mc d trong hp ng dn chiu p dng Incoterms, c quyn khng thc hin hon ton ni dung ca Incoterms khng? Ti sao? 4. Incoterms no c s dng rng ri nht hin nay? Incoterms 2010 ra i, c cn nm vng Incoterms 2000

khng?

CC IU KIN THNG MI QUC T INCOTERMS 2010

1. iu kin EXW (Ex works) - Giao hng ti xng

Ngi bn giao hng (khi hng c t di quyn nh ot ca ngi mua) ti c s ca ngi bn. Vi iu kin ny:
Ngi bn thc hin ngha v v chi ph ti thiu Ngi mua thc hin ngha v v chi ph ti a

EXW = Giao hng ti xng & p dng cho mi phng thc vn chuyn.

iu kin EXW Giao hng ti xng

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

Giao hng ti xng - EXW

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NM NM NM NM NM NM NM NM Ri ro NB NM NM NM NM NM NM NM NM

Cu hi
Vi phng thc ny, nh XK hay NK c li hn? Khi no th ngi mua (nh NK) nn la chn iu kin giao nhn l EXW?

2. iu kin FCA (Free carrier) - Giao hng cho ngi chuyn ch

NB giao hng thng quan XK cho ngi chuyn ch c ngi mua ch nh ti a im quy nh. a im chuyn ri ro v hng ha sau khi NB giao xong hng cho ngi chuyn ch. NB hon thnh ngha v khi chuyn giao hng ho cho ngi chuyn ch do ngi mua ch nh ti a im quy nh theo iu kin Incoterms. FCA = Giao hng cho ngi chuyn ch & mi phng thc vn ti, k c a phng thc.

iu kin FCA Giao hng cho ngi chuyn ch (Free Carrier)

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

iu kin FCA Giao hng cho ngi chuyn ch (Free Carrier)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK Ri ro

iu kin FCA Giao hng cho ngi chuyn ch ( Free carrier)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NM NM NM NM NM NM Ri ro NB NB NB NM NM NM NM NM NM

3. iu kin FAS (Free Alongside Ship) - Giao hng dc mn tu

S dng cho vn ti bng ng bin hoc ng thu ni a ti a im giao hng u tin. Trch nhim ca ngi bn hon thnh sau khi hng ho thng quan XK c t dc mn con tu hoc trn cu cng.

Ri ro v chi ph chuyn giao t NB sang NM: k t thi im hng ho t dc mn con tu/ trn cu cng (cha ln tu).

iu kin FAS Giao hng dc mn tu (Free alongside ship)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK Ri ro

iu kin FAS Giao hng dc mn tu (Free alongside ship)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NM NM NM NM NM NM Ri ro NB NB NB NM NM NM NM NM NM

4. iu kin FOB (Free On Board) - Giao hng ln tu

S dng cho vn ti bng ng bin hoc ng thu ni a ti a im giao hng u tin.
Ri ro v chi ph chuyn giao t Ngha v ca NB sang Ngha v ca NM sau khi hng ho qua lan can tu (Incoterms 2000) hay hng ha trn boong tu/hm tu (Incoterms 2010).

iu kin FOB Giao hng ln tu (Free on board)

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

iu kin FOB Giao hng ln tu (Free on board)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK

Ri ro

iu kin FOB Giao hng ln tu (Free on board)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NM NM NM NM NM

Ri ro NB NB NB NB NM NM NM NM NM

4. iu kin FOB (Free On Board) Cc trng hp c bit ca FOB

FOB under tackle FOB di cn cu. FOB stowed/trimmed FOB san xp hng FOB shipment to destination FOB ch hng n. FOB liner terms FOB tu ch FOB LME (London Metal Exchange) + cng i.

4. iu kin CFR (Cost and Freight) Tin hng v cc ph

S dng cho vn ti bng ng bin hoc ng thu ni a ti cng bc hng v cng giao hng cui cng/ cng n. NB phi tr cc khon ph tn v cc VT cn thit a hng ti cng n quy nh. NB hon thnh ngha v giao hng sau khi giao hng thng quan XK ln tu/ qua lan can tu ti cng bc hng.

5. iu kin CFR (Cost and Freight) Tin hng v cc ph

Tn tht v thit hi c chuyn giao sau khi hng ho qua lan can tu/boong tu cng bc hng.
NM phi mua BH cho hng ho NK (nu c) v thng quan cho hng nhp khu.

CFR - Tin hng v cc ph (Costs and Freight cng n quy nh)

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

CFR - Tin hng v cc ph (Costs and Freight - cng n quy nh)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK Ri ro

CFR - Tin hng v cc ph (Costs and Freight - cng n quy nh)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NB NM NM NM NM Ri ro NB NB NB NB NM NM NM NM NM

6. iu kin CIF (Cost, Insurance and Freight) Tin hng, bo him v cc ph

S dng cho vn chuyn ng bin, ng thu ni a. NB hon thnh ngha v giao hng sau khi giao hng qua lan can tu/ln tu cng bc hng. NB thu phng tin vn chuyn, tr cc vn chuyn cho n khi hng n cng n quy nh.

6. iu kin CIF (Cost, Insurance and Freight) Tin hng, bo him v cc ph

NB phi mua bo him hng hi bo v cho NM trc nhng ri ro v mt mt hoc h hi trong qu trnh chuyn ch. Tr gi BH gm LN d tnh, chi ph thng quan XK, CF d tnh cho vic bc hng, chi ph vn ti (tr gi BH theo iu kin BH mi ri ro = 110% tr gi ca hng ha giao dch) Ri ro v hng ho c chuyn giao k t khi hng ho qua lan can tu/c giao ln tu cng i.

CIF - Tin hng, bo him v cc ph (Costs, Insurance and Freight - cng n quy nh)

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

CIF - Tin hng, bo him v cc ph (Costs, Insurance and Freight - cng n quy nh)
Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK Ri ro

CIF - Tin hng, bo him v cc ph (Costs, Insurance and Freight - cng n quy nh)
Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NB NB NM NM NM Ri ro NB NB NB NB NM NM NM NM NM

6. iu kin CIF Cc trng hp c bit

CIF, FO (CIF free out) CIF, FIO (CIF free in and out) CIF liner terms (CIF tu ch) CIF, CFS CIF container freight station (CIF trm gi hng container) CIF CY CIF container yard CIF bi container CIF under ships tackle ( CIF di cn cu) CIF ASWP (any safe world port) + cng n

Cu hi
Cng ty ca Vit Nam ti Hi Phng k H mua go vi Cng ty ca Trung Quc ti Shanghai. Ngi bn c ngha v thu tu v tr chi ph vn ti chuyn ch hng ha t cng Shanghai, Trung Quc n cng Hi Phng, Vit Nam. Ngi bn hon thnh ngha v giao hng khi hng xp ln boong tu ti cng Shanghai. iu kin giao hng

tng ng vi tnh hung ny l g? Hy ghi iu kin

thng mi tng ng?

p n
iu kin CFR (CFR Tn cng n quy nh) Ghi iu kin TM: CFR Hai Phong Port, Vit Nam (Theo Incoterms 2010).

Cu hi
Mt cng ty ca Vit Nam k hp ng bn 10.000 tn go cho cng ty ca Nht. Giao hng ti cng Hi Phng n cng Osaka, Nht. Giao hng theo iu kin FOB Hi Phng Port (Theo Incoterms 2010). Vn n pht hnh ngy 12.8 c xc nhn l hng ha ln tu trong tnh trng tt. Khi tu n cng Osaka, NB ngy 20.8, hng ha trn tu b h hng do nc bin trn vo, gim nh lng go b h hng n 2.000 tn. Trong trng hp ny, ngi bn c phi chu ri ro khng? Gii thch?

7. CPT - Cc vn chuyn tr ti ( a im n quy nh)

S dng cho tt c cc phng thc vn chuyn, k c vn chuyn a phng thc. NB hon thnh ngha v giao hng khi giao hng cho ngi chuyn ch ni bc hng ti nc NB. NB chu trch nhim thu phng tin vn ti v tr cc vn ti chuyn ch hng ti cng ch quy nh. Chi ph v ri ro c chuyn giao khi hng ho giao cho ngi chuyn ch ni bc hng (nc NB).

CPT - Cc vn chuyn tr ti( a im n quy nh)

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

CPT Carriage paid to

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NB NM NB/NM* NM NM Ri ro NB NB NB NB/NM* NM NM NM NM NM

iu kin FCA Giao hng cho ngi chuyn ch ( Free carrier)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NM NM NM NM NM NM Ri ro NB NB NB NM NM NM NM NM NM

8. CIP - Cc ph v bo him tr ti (a im n quy nh)

S dng cho mi phng thc vn chuyn, k c vn chuyn a phng thc. NB hon thnh ngha v giao hng khi giao hng thng quan XK cho NM ch nh ti a im quy nh. NB chu trch nhim thu phng tin vn ti v chu chi ph vn chuyn.

Mua bo him cho hng ha phn tn ri ro cho NM.

Giao cho NM cc chng t BH.

CIP - cc ph v bo him tr ti (a im n quy nh)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NB NB NB/NM* NM NM Ri ro NB NB NB NB/NM* NM NM NM NM NM

CIP - cc ph v bo him tr ti (a im n quy nh)

Risk transfer

Sellers plant

Purchasers plant

Costs transfer

Cu hi
Hy chn 1 p s Incoterms 2010 cho trng hp sau y: Ngi bn ti Th du mt Bnh Dng , ni xut hng i l cng Si gn, ni giao hng ti l cng sanfrancisco ( USA). Hng ha l gm s m ngh. Ngi bn sau khi lm th tc XK s thu v tr cc ph vn ti. Ri ro c chuyn cho ngi mua khi hng xp xong trn tu nc XK. a) CFR Saigon port, VN b) CPT Sanfransico port, USA c) CFR Sanfransico port, USA d) CIF Saigon port, VN

9. DAT - Giao hng ti ga u mi ti ni ti (tn ga u mi)

Terminal- Ga u mi c hiu l ni gom nhn hng ca cc loi phng tin vn ti: + cng ti; ni nhn hng ga n i vi hng chuyn ch bng ng st; ng t; hng khng + vi vn ti a phng thc l ga cui ca on hnh trnh ca nhiu loi phng tin vn ti ni tip nhau.

DAT - Giao hng ti ga u mi ti ni ti

NB phi:

+ Thc hin cc ngha v v chi ph ti Terminal - ga ,cng u mi t hng ha di s nh ot ca ngi mua.

+ D hng khi phng tin vn ti v sau phi giao hng bng cch t hng ha di quyn nh ot ca ngi mua ti bn ch nh cng hoc ni n tha thun, NB lm th tc XK; NM lm th tc Nhp khu. Ni chuyn ri ro l hng ha t an ton ti Terminal ni ti theo tha thun vi ngi mua.

DAT - Giao hng ti ga u mi ti ni ti

DEQ (Incoterms 2000) c thay th bng DAT (Incoterms 2010) Theo Incoterms 2000, DEQ - Giao hng ti cu cng ( cng n quy nh):

+ S dng cho vn ti bng ng bin, thu ni a hoc s dng cho vn ti a phng thc.
+ Ri ro v chi ph chuyn giao khi NB t hng ho trn cu cng ti cng n, NB khng c trch nhim thng quan cho hng ho nhp khu.

DEQ Giao hng ti cu cng (Incoterms 2000) DAT Giao hng ti ga u mi (Incoterms 2010)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK

Ri ro

DEQ Giao hng ti cu cng (Incoterms 2000) DAT Giao hng ti ga u mi (Incoterms 2010)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NB NB NB NM NM

Ri ro NB NB NB NB NB NB NB NM NM

10. DAP - Giao hng ti mt a im ( a im n quy nh)

Vic giao hng hon tt khi hng ho c t trn PTVT ti a im tha thun vi NM v sn sng cho vic NM t chc d hng khi phng tin vn ti.

NB phi giao hng bng cch t hng ha di quyn nh ot ca NM trn PTVT ch n v sn sng d ti a im tha thun ti ni n vo ngy hoc trong thi hn

giao hng tha thun.

DAF, DES, DDU (Incoterms 2000) c thay th bng

DAP trong Incoterms 2010.

11. DDP - Giao hng tr thu ( a im n quy nh)

S dng cho mi phng thc vn ti, k c vn ti a phng thc. NB c trch nhim tr tt c cc chi ph lin quan n hng ho cho n khi giao hng cho ngi mua. Nu cc bn mun gim bt ngha v i vi NB th phi tho thun trc v ghi vo trong H. VD: DDP Penang VAT unpaid (Incoterms 2010)

DDP Giao hng tr thu ( a im n quy nh)

Chi ph 1. ng gi 2. Chi ph vn ti ni a ti nc XK 3. Th tc xut khu 4. Bc hng ln phng tin vn chuyn chnh 5. Vn ti chnh 6. Bo him hng ho chuyn ch 7. D hng khi phng tin vn chuyn chnh 8. Th tc HQ ti nc NK 9. Chi ph vn chuyn ni a ti nc NK NB NB NB NB NB NB NB NB NB Ri ro NB NB NB NB NB NB NB NB NB

TM TT CC IU KIN INCOTERMS - 2010

CC K HIU

: Ngha v v chi ph ca ngi bn

(xut khu) : Ngha v v chi ph ca ngi mua (nhp khu) : Th tc v thu xut khu; nhp khu : Ni chuyn ri ro t ngi bn sang ngi mua

XK

NK

TM TT CC IU KIN INCOTERMS - 2010

XK

NK

ExW Xng FAS

FOB FCA

Dc mn tu Xp xong hng trn tu Giao cho ngi vn ti

TM TT CC IU KIN INCOTERMS - 2010

XK

CFR
CIF CPT CIP

NK xp xong hng ln tu Xp xong hng ln tu Giao cho ngi vn ti Giao cho ngi vn ti

TM TT CC IU KIN INCOTERMS - 2010

XK

DAT
DAP

NK Ti TERMINAL Trn PTVT

DDP

ch

Cu hi
1. Hy cho bit c im chnh ca Incoterms 2010? Vic la chn cc iu kin thng mi QT da vo cc yu t no? 2. Thc t VN hin nay, XK ngi ta thng la chn iu kin FOB, NK thng p dng CFR hoc CIF, nu mi thng v, nh xut khu Vit Nam la chn iu kin FOB th c li hay khng? 3. Phn bit s ging v khc ca cc iu kin nhm C? 4. So snh iu kin FCA v CPT, FOB v CFR?