II. CC IU KIN THNG MI QUC T (INCOTERMS) 1. Tng quan v Incoterms 1.1. Khi nim 1.2.

Lch s hnh thnh v pht trin - Incoterms 1936 gm 7 iu kin: EXW, FCA , FOT/FOR, FAS, FOB, C&F, CIF - Incoterms 1953 gm 9 iu kin: B sung DES v DEQ + Nm 1967: B sung DAF v DDP + Nm 1976: B sung FOA - Incoterms 1980 gm 14 iu kin: B sung CIP v CPT - Incoterms 1990 gm 13 iu kin: + B FOA v FOT. + B sung DDU - Incoterms 2000: Gi nguyn 13 iu kin nh Incoterms 1990 song sa i 3 iu kin FCA, FAS v DEQ. - Incoterms 2010: 11 iu kin + B DES, DEQ, DDU, DAF + B sung DAT, DAP + Mt s sa i khc

Khc bit c bn gia Incoterms 2010 v Incoterms 2000 Incoterms 2010 p dng cho c giao dch ni a B khi nim lan can tu S lng iu kin, cch phn nhm Giy php an ninh v h tr thng tin cn thit ly giy php Minh bch phn chia ph xp d ti bn bi Bn hng theo chui Chuyn giao hng c gi Ngi bn FOB c th thu tu theo tp qun hoc khi c ngi mua yu cu EDI

1.3. Cc lu khi s dng Incoterms

L tp qun thng mi khng mang tnh bt buc Phi c dn chiu trong Hp ng Nhng vn Incoterms gii quyt Ghi r l phin bn nm no Hai bn c quyn thay i, b sung, ct gim cc trch nhim v ngha v Incoterms ch l nhng nguyn tc gii thch iu kin c s giao hng v khng gii thch cc iu khon khc trong Hp ng

Phng thng mi quc t

2. Incoterms 2000 2.1. Kt cu Incoterms 2000 2.1.1. Kt cu theo nhm Nhm E: Gm 1 iu kin EXW. Nhm F: Gm 3 iu kin: FCA, FAS v FOB. Nhm C: Gm 4 iu kin: CFR, CIF, CPT v CIP. Nhm D: Gm 5 iu kin: DAF, DES, DEQ, DDU v DDP. 2.1.2. Kt cu theo loi hnh phng thc vn ti c s dng Cc iu kin FAS, FOB, CFR, CIF, DES, DEQ ch p dng i vi vn ti ng bin v ng thu ni a Cc iu kin cn li p dng cho mi phng thc vn ti, k c vn ti a phng thc.

Divided in 4 Main Groups

GROUP GROUP E DEPARTURE GROUP F FCA MAIN CARRIAGE FAS UNPAID FOB Free Carrier Free Alongside Ship Free on Board TERM EXW COMPLETE NAME Ex Works

INCOTERMS

GROUP C CFR MAIN CARRIAGE CIF PAID CPT CIP GROUP D ARRIVAL DAF DES DEQ DDU DDP

Cost and Freight Cost, Insurance and Freight Carriage paid to Carriage and Insurance paid to Delivered at frontier Delivered ex ship Delivered ex Quay Delivered Duty unpaid Delivered Duty paid

BN BN A1 A2 A3 A4 Cung cp hng theo H Giy php v cc th tc Cc H vn ti v bo him Giao hng B1 B2 B3 B4

BN MUA Tr tin hng Giy php v cc th tc Cc H vn ti v bo him Nhn hng

A5 A6 A7
A8 A9

Di chuyn ri ro Phn chia chi ph

Bng chng v vic GH Kim tra Bao b K m hiu

B5 B6
B8 B9

Di chuyn ri ro Phn chia chi ph Thng bo cho ngi bn

Bng chng v vic GH Kim tra hng ha

Thng bo cho ngi mua B7

A10 Cc ngha v khc

B10 Cc ngha v khc

Ngha v ca ngi bn

Nhm E EXW

Nhm F FCA, FAS, FOB

Nhm C CPT, CIP; CFR, CIF,

Nhm D DAF, DES, DEQ, DDU, DDP,

c im

Ngi bn Cc vn chu ngha chuyn chnh v ti cha tr thiu Ni i Ni i

Cc vn Hng ha chuyn chnh phi n tr im ch quy nh Ni i Ni n

a im di chuyn ri ro

Thu Bn mua phng tin VT

Tin hnh th tc XK Tin hng th tc NK Bn mua

Bn mua

Bn bn

Bn bn

Bn bn

Bn bn

Bn bn

Bn mua

Bn mua

Bn mua Bn mua: DES, DEQ, DDU, DAF Bn bn: DDP

S Incoterms 2000
Ngha v tng dn ca ngi bn DAF (*) FAS FOB EXW FCA CPT

Bin

DES
DEQ DDU DDP
Cng bin

CFR

Vn ti CIF Quc t

CIP

Cng bin

Nc XK

Nc NK

S Incoterms 2010
Ngha v tng dn ca ngi bn (cn c a im giao hng)
DAP

FAS FOB EXW FCA CPT

DAP Bin
DAP
DAT

DAT
DDP

CFR

Vn ti CIF Quc t

CIP

Cng bin

Cng bin

Nc XK

Nc NK

Kt cu Incoterms 2010 theo phng thc vn ti tng ng

Tn iu kin EXW Giao hng ti xng FCA Giao hng cho ngi chuyn ch CPT Cc ph tr ti ch CIP Cc ph v bo him tr ti ch DAT Giao hng ti bn DAP Giao hng ti ni n DDP Giao hng ti ch np thu FAS Giao hng dc mn tu FOB Giao hng ln tu CFR Tin hng v cc ph CIF Tin hng, bo him, v cc ph

Phng thc vn ti Mi phng tin vn ti Mi phng tin vn ti Mi phng tin vn ti Mi phng tin vn ti Mi phng tin vn ti Mi phng tin vn ti Mi phng tin vn ti VT bin+thy ni a VT bin+thy ni a VT bin+thy ni a VT bin+thy ni a
13

Nhm E

1 EXW Exworks

Ni sn xut Cng i Port of Shipment

Giao hng ti nh my Giao cho ngi vn ti Giao dc mn tu Giao hng ln tu Cc ph tr ti ch Cc ph v bo him tr ti ch Tin hng v cc ph Tin hng bo him v cc ph Giao hng ti bn Giao hng ti ni n Giao hng ti ch 14 np thu

Nhm F 2 FCA Free Carrier Cc ph 3 FAS Free Along Ship chng 4 FOB Free On Board chnh cha tr Nhm C Cc ph chng chnh tr 5 CPT Carriage Paid To 6 CIP Carriage & Insurances Paid to 7 CFR Costs and Freights 8 CIF Costs, Insurances & Frieghts

a im ch Place of destination Cng n Port of Destination

Nhm D Giao hng n a im qui nh

9 DAT Delivered at Terminal a im ich 10 DAP Delivered at (Place of Place Destination) 11 DDP Delivered Duties Paid

15

A1 A2 A3 A4 A5 A6 A7 A8 A9

BN BN Cung cp hng theo H Giy php, kim tra an ninh v cc th tc Cc H vn ti v bo him Giao hng Di chuyn ri ro

B1 B2 B3 B4 B5

BN MUA Tr tin hng Giy php, kim tra an ninh v cc th tc Cc H vn ti v bo him Nhn hng Di chuyn ri ro Phn chia chi ph Thng bo cho ngi bn Bng chng v vic GH

Phn chia chi ph B6 Thng bo cho ngi mua B7 Chng t giao hng B8

Kim tra Bao b K B9 Kim tra hng ha m hiu A10 H tr thng tin v cc chi B10 H tr thng tin v cc ph lin quan chi ph lin quan

2.2. Gii thiu cc iu kin Incoterms 2010 1) EXW EX WORKS ( Giao ti xng) Cch quy nh: EXW a im quy nh EXW Toyota Vit Nam, Vnh phc, Vit Nam Incoterms 2010 Tng quan: Ri ro v hng ha s c chuyn t ngi bn sang ngi mua k t khi ngi bn giao hng cho ngi mua ti xng ca mnh Ngha v chnh ca ngi bn - Chun b hng ho theo ng H, kim tra, bao b, k m hiu - Giao hng cha bc ln ptvt ca ngi bn

Ngha v chnh ca ngi mua - K H vn ti, tr cc chuyn ch hng ha Nhn hng, chu mi ri ro, chi ph lin quan ti hng ha k t khi ngi bn hon thnh ngha v giao hng. Thng quan xut khu, nhp khu Lu : - Mi phng thc vn ti - Thch hp vi giao dch ni a - Cn c la chn iu kin EXW + Ngi mua c kh nng lm th tc thng quan, vn ti + Ngi mua c i din ti nc XK + Th trng thuc v ngi bn, + Thng c cc nh NK ln s dng khi mua hng t nhng nh XK nh. - Ngi bn thng khng c gi l ngi XK

EXW

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

KHO HNG

2) FCA Free Carrier (Giao cho ngi chuyn ch) Cch quy nh: FCA a im giao hng quy nh FCA Sn bay Ni bi, Vit Nam Incoterms 2010. Tng quan: Ngi bn hon thnh ngha v giao hng sau khi giao hng cho ngi mua thng qua ngi vn ti u tin do ngi mua ch nh ti a im quy nh. Ngha v chnh ca ngi bn + Giao hng cho ngi chuyn ch quy nh ti a im quy nh nm trong nc ngi bn + Bc hng ln phng tin vn ti ca ngi mua nu a im giao hng l ti c s ca mnh hoc giao hng cho ngi vn ti trn phng tin vn ti ch n cha d ra nu giao ti mt a im khc c s ca mnh (im khc bit gia Incoterms 2000 vi Incoterms 1990) + Thng quan xut khu + Cung cp chng t giao hng.

Ngha v chnh ca ngi mua + Ch nh ngi vn ti, k H vn ti v tr cc ph + Thng bo cho ngi bn v thi gian v a im giao hng. + Chu mi ri ro v mt mt, h hng hng ha k t khi ngi bn hon thnh vic giao hng cho ngi chuyn ch do mnh ch nh. Lu : + Mi phng thc vn ti, c bit khi vn ti bng container. + Nn s dng FCA thay FOB nu khng c nh giao hng ln tu. + Vic phn chia ngha v bc d hng ha

FCA

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

CONTAINER

3) CPT Carriage paid to : Cc ph tr ti Cch quy nh: CPT a im ch quy nh CPT Noibai Airport, Vietnam Incoterms 2010 Tng quan: ngi bn hon thnh ngha v giao hng sau khi giao cho ngi vn ti do chnh mnh thu Ngha v chnh ca ngi bn + Thng quan XK + Thu phng tin vn ti, tr cc, tr ph d hng ti im ch nu chi ph ny c trong HVT. + Giao hng cho ngi vn ti m mnh ch nh + Cung cp bng chng giao hng

Ngha v chnh ca ngi mua + Nhn hng, chu di chuyn ri ro + Chu mi chi ph v hng ha trn ng vn chuyn cng nh chi ph d hng ti ni n nu nhng chi ph ny cha nm trong cc ph vn ti. Lu : - CPT dng cho mi phng thc vn ti k c vn ti a phng thc - Nn s dng CPT thay cho CFR nu khng c nh giao hng ln tu.

CPT

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

4) CIP Carriage and Insurance paid to: Cc ph v bo him tr ti. Cch quy nh: CIP a im ch quy nh CIP Noibai airport, Vietnam Incoterms 2000

Tng quan: iu kin ny hon ton

tng t vi CPT song ch khc l ngi bn c thm ngha v mua bo him cho hng ha. Vic mua bo him c thc hin tng t nh iu kin CIF

CIP

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

5) DAT (Deliver at terminal) Giao ti bn

DAT cng Hi Phng, Vit Nam Incoterms 2010 Tng quan: Ngi bn chu mi ri ro v chi ph a hng ti v d hng ti bn n quy nh Ngha v ngi bn: - Thng quan XK - Thu ptvt - t hng ha d di s nh ot ca ngi mua - Chng t giao hng - Thng bo giao hng

Ngha v ngi mua: Thng bo giao hng Nhn hng, nhn ri ro Thng quan NK

DAT

Ri ro do ngi bn chu

Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

6) DAP Deliver at Place (Giao ti ni n)

DAP Cng ty May 10, c Giang, Gia Lm, H Ni, VN Tng quan: Ngi bn hon thnh giao hng khi t hng ha di s nh ot ca ngi mua trn ptvt cha d ti ni n quy nh Ngha v ngi bn: Thng quan XK Thu ptvt, tr cc v chi ph d nu thuc cc Giao hng ti ni n Chng t giao hng

Ngha v ngi mua: Thng bo giao hng Thng quan NK Nhn hng, nhn di chuyn ri ro D hng, tr ph d nu khng thuc cc
??? So snh DAT v DAT

7) DDP Delivered Duty Paid: giao hng ti ch np thu. Cch quy nh: DDP a im ch quy nh DDU Noibai airport, Vietnam Incoterms 2000 Tng quan: Ngi bn chu mi chi ph v ri ro v hng ha cho ti khi t hng ha thng quan nhp khu di s nh ot ca ngi mua ti a im quy nh nc ngi mua Ngha v chnh ca ngi bn + Thng quan XNK + Thu phng tin vn ti, tr cc, tr ph d nu thuc cc + t hng ha di s nh ot ca ngi mua trn phng tin vn ti, cha d xung + Cung cp chng t vn ti ngi mua nhn hng

Ngha v chnh ca ngi mua + Thng quan NK + Nhn hng, chu di chuyn ri ro + D hng, tr ph d nu khng thuc cc Lu khi s dng DDP - DDP thng c p dng khi ngi bn c sn phm cnh tranh ti nc hng n - Ngi mua trong iu kin DDP thng khng c gi l ngi nhp khu - Cm t np thu = Thng quan NK - Nhng chi ph chnh thc

DDP

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im giao hng

8) FAS Free Along Side Ship (giao dc mn tu) Cch quy nh: FAS cng bc hng quy nh FAS cng Hi Phng, Vit Nam Incoterms 2010 Tng quan : Ngi bn hon thnh ngha v giao hng sau khi t hng dc mn con tu do ngi mua ch nh ti cng bc hng Ngha v chnh ca ngi bn - Thng quan xut khu (im khc bit gia Incoterms 2000 vi Incoterms 1990) - Giao hng dc mn tu - Cung cp chng t giao hng

Ngha v chnh ca ngi mua - K kt hp ng vn ti thu tu, tr cc - Tip nhn hng ha, chu di chuyn ri ro Lu : - Vn ti bin, thu ni a - Thay i ngha v thng quan XK - Hng ng trong container nn chuyn sang dng FCA

FAS

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

9) FOB Free on board (giao hng trn tu) Cch quy nh: FOB cng bc quy nh FOB cng Hi Phng, Vit Nam Incoterms 2010 Tng quan: Ngi bn hon thnh ngha v giao hng sau khi giao hng trn tu ti cng bc hng. Ngha v chnh ca ngi bn - Lm th tc thng quan xut khu - Giao hng trn tu - Cung cp bng chng giao hng - Tr ph bc hng ln tu nu ph ny khng bao gm trong cc vn ti. - Thng bo giao hng

Ngha v chnh ca ngi mua K kt hp ng vn ti thu tu, tr cc ph v chi ph bc hng nu chi ph ny thuc cc ph Thng bo giao hng Chu mi ri ro v mt mt v h hng hng ha k t khi hng c giao ln tu Lu FOB ch s dng cho vn ti ng bin hoc ng thy ni a C rt nhiu loi FOB Khng nn s dng nhng thut ng vn ti nh FI, FO, FIO... (min bc/d...). Ch tp qun cng Ly B/L cng nhanh cng tt nhm trnh ri ro. Nn s dng FCA thay FOB nu khng c nh giao hng trn tu.

S dng FCA thay FOB s mang li nhng li ch sau + Di chuyn ri ro sm hn + Ri ro khi giao hng t hn + Chu t chi ph hn + Gim thi gian giao dch, thu hi c tin hng nhanh hn

FOB

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

Tu ch container LO/LO

FOB

FAS

10) CFR Cost and Freight (Tin hng v cc) Cch quy nh: CFR cng n quy nh CFR cng Hi phng, Vit Nam Incoterms 2010

Tng quan: Ngi bn hon thnh ngha v giao

hng sau khi giao hng trn tu ti cng bc hng.

Ngha v chnh ca ngi bn: K kt hp ng vn ti thu tu, tr cc Thng quan xut khu hng ha Giao hng trn tu Cung cp chng t vn ti hon ho Tr chi ph d hng cng n nu tnh trong cc vn chuyn.

Ngha v chnh ca ngi mua Nhn hng, chu di chuyn ri ro Tr cc chi ph nu cha c tnh vo tin cc Thng quan NK Ngha v thu tu - Thu theo quy nh ca HMB - Thu theo Incoterms: + Thu mt con tu i bin (Seagoing Vessel) + Thu tu ph hp vi tnh cht ca hng ha + Tu i theo hnh trnh thng thng + Thu tu theo nhng iu kin thng thng

Lu : - a im di chuyn ri ro khng trng vi a im phn chia chi ph - Ch tp qun cng n - Ngi mua nn ch ti thi gian dnh cho vic d hng ti ni n - Khng nn quy nh thi gian n theo iu kin CIF (v cc iu kin nhm C ni chung - Khng s dng nhng cch vit tt khc: C+F, CNF, C&F - Nu khng c nh giao hng trn tu th nn s dng CPT thay CFR

CFR

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

Xp hng trn pallet vo mt tu ch hng bch ha

11) CIF - Cost, Insurance and Freight (tin hng, ph bo him v cc ph) Cch quy nh: CIF cng n quy nh CIF cng Hi Phng, Vit Nam Incoterms 2010. Tng quan: Bn cht ging CFR, khc bit duy nht l ngi bn CIF c thm ngha v mua bo him cho hng ho v cung cp chng t bo him cho ngi mua.

Ngha v mua bo him - Mua BH theo quy nh ca HMB - Nu H khng quy nh th mua BH nh sau: + Mua ti 1 cng ty bo him c uy tn. + Gi tr bo him = 110% tng Gi CIF + Mua bng ng tin ca hp ng + Mua bo him theo iu kin ti thiu - iu kin C ca Hip hi nhng ngi bo him London. + Thi hn bo him: Phi bo v c ngi mua v mt mt h hng hng ho trong sut qu trnh vn chuyn. + Giy chng nhn bo him hay bo him n c tnh chuyn nhng.

CIF

Ri ro do ngi bn chu Chi ph do ngi bn chu

Ri ro do ngi mua chu Chi ph do ngi mua chu a im chuyn giao

Container ti cng

Cu cng

QUAY

3.Mt s iu kin c s giao hng khc trong TMQT FOB berth terms : FOB tu ch FOB stowed : FOB xp hng FOB trimmed : FOB san hng FOB shipment to destination: FOB ch ti ch FOB under tackle : FOB di cn cu CFR afloat : CFR hng ni CFR/CIF landed : CFR/CIF ln b CFR liner term : CFR tu ch CFR FO, FI, FIO : CFR Free Out/ Free In/

4.iu kin c s giao hng theo Tp qun thng mi M

FOB ( named inland carrier at named inland point of departure): FOB (ngi chuyn ch ni a quy nh ti im khi hnh ni a quy nh) FOB (named inland carrier at named inland point of departure) Freight Prepaid to (named point of exportation): FOB (ngi chuyn ch ni a quy nh ti im khi hnh ni a quy nh) cc ph tr trc ti (im xut khu quy nh). FOB (named inland carrier at named inland point of departure) Freight Allowed to (named point): FOB ( ngi chuyn ch ni a quy nh ti im khi hnh ni a quy nh) cc ph tr ti ( im quy nh).

FOB ( named inland carrier at named point of exportation) - FOB ( ngi chuyn ch ni a quy nh ti im xut khu quy nh) FOB vessel ( named port of shipment) - FOB tu bin (cng bc hng quy nh) FOB ( named inland point in country of importation )FOB (im ni a quy nh nc nhp khu)