tun th cc quy nh Hi quan, nh nhp khu v xut khu cn phi cung cp cc chng t cn thit.

hon thin th tc khai bo hi quan, mt trong nhng chng t cn thit m ngi thc hin khai bo hi quan phi trnh l ho n thng mi.

I. NHNG VN CHUNG V HA N:
1. nh ngha:

Ha n thng mi (Commercial Invoice): L chng t c bn trong cc chng t hng ha. Ha n thng mi do ngi bn pht hnh xut trnh cho ngi mua sau khi hng ha c gi i. L yu cu ca ngi bn i ngi mua phi thanh ton s tin hng theo nhng iu kin c th ghi trn ha n. Trong ha n phi nu c c im ca hng ha, n gi, tng gi tr hng ha, iu kin c s giao hng, phng thc thanh ton, phng tin vn ti .v.v Ha n thng c lp lm nhiu bn, dng trong nhiu vic khc nhau: xut trnh cho ngn hng i tin hng, xut trnh cho cng ty bo him tnh ph bo him, cho hi quan tnh thu.v.v 2. Tc dng: Ha n thng mi c nhng tc dng sau: Trong vic thanh ton tin hng, ha n thng mi gi vai tr

trung tm trong b chng t thanh tan. Trong trng hp b chng t c hi phiu km theo, thng qua ha n, ngi tr tin c th kim tra lnh i tin trong ni dung ca hi phiu. Nu khng dng hi phiu thanh ton, ha n c tc dng thay th cho hi phiu, lm c s cho vic i tin v tr tin. Khi khai bo hi quan, ha n ni ln gi tr hng ha v l

bng chng cho vic mua bn, trn c s ngi ta tin hnh gim qun v tnh tin thu.
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Trong nghip v tn dng, ha n vi ch k chp nhn tr tin

ca ngi mua c th lm vai tr ca mt chng t bo m cho vic vay mn. Ha n cng cung cp nhng chi tit v hng ha, cn thit cho

vic thng k, i chiu hng ha vi hp ng v theo di thc hin hp ng. Trong mt s trng hp nht nh bn sao ca ha n c

dng nh mt th thng bo kt qu giao hng, ngi mua chun b nhp hng v chun b tr tin hng. Nhn chung, ha n thng mi tr nn ph bin trong thi i hi nhp ngy nay, bt k mt hot ng giao dch thng mi no (xut khu hay nhp khu) u phi cn ha n. T cho thy vic nhn bit v thnh lp mt ha n ng ang l mt yu cu cp bch i vi tt c cc doanh nghip VN, v khi mt ha n b sai st th s gy ra nhiu tr ngi cho cc nh xut khu ln nh nhp khu. 3. Ni dung: a. Ni dung ha n thng mi: Mt ha n thng mi bao gm nhng ni dung chi tit cn bn ging nh mt ha n bn hng ( dch v ) trong nc nh: - S ha n - Ngy lp ha n - H tn v a ch ngi bn hng - H tn v a ch ca ngi mua v ngi thanh ton (nu khng l mt) - iu kin giao hng (theo a im) - iu kin thanh ton
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- S lng, n gi v tr gi ca tng mt hng theo tng n t hng (nu c) - Tng s tin phi thanh ton. Phn tng s tin c th phi km theo phn ghi tr gi bng ch. Tuy nhin, trong thng mi quc t do ngi bn v ngi mua trong a s trng hp khng gp nhau trc tip thc hin vic thanh ton nn mt ha n thng mi quc t c mt s im khc hn vi cc ha n bn hng (dch v) trong nc. C th nh sau:

Nu khng c quy nh c th gia ngi mua v ngi bn v ngn ng s dng trong vic lp ha n th ngn ng thng thng c s dng l ting Anh, trong khi cc ha n bn hng hay cung cp dch v trong nc a phn bao gi cng lp bng ngn ng bn a.

Cc ha n thng mi quc t c lp vi loi hnh tin t l ng tin c tha thun trong cc hp ng mua bn vi cc iu kin giao hng v thanh ton ph hp vi cc quy nh trong cc hp ng mua bn ny v ph hp vi lut hay tp qun quc t trong thng mi.

Theo UCP 600 mt ha n thng mi: Phi th hin do ngi th hng pht hnh (tr trng hp quy nh ti iu 38) Phi c lp cho ngi m th tn dng (tr trng hp nu trong iu 38g) Phi c lp trng vi n v tin t nu trong th tn dng Khng cn phi k

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Mt ngn hng ch nh hnh ng theo s ch nh ngn hng xc nhn nu c hoc ngn hng pht hnh c th chp nhn mt HTM c pht hnh vi s tin vt qu s tin L/C cho php v quyt nh ca ngn hng ny s rng buc tt c cc bn min l ngn hng khng thanh ton hay chit khu cho s tin vt qu L/C cho php. Vic m t hng ha , dch v hay cc giao dch khc trong HTM phi ph hp vi m t hng ha trong L/C.

b. Mu ha n thng mi:

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1) SHIPPER/ EXPORTER ( Nh xut khu): - The name and address

of the principal party responsible for effecting export from the United States. The exporter as named on the Export License. (Tn v a ch ca i tc chnh chu trch nhim xut khu nhng hng ho c lit k.)
2) CONSIGNEE (Ngi nhn hng) - The name and address of the

person/company to whom the goods are shipped for the designated end use, or the party so designated on the Export License. (Tn v a ch ca c nhn hoc cng ty m hng ho c gi n cui cng)
3) INTERMEDIATE CONSIGNEE (Trung gian) - The name and

address of the party who effects delivery of the merchandise to the ultimate consignee, or the party so named on the Export License.(Tn v a ch ca ngi chu trch nhim phn phi hng ho n cho ngi nhn cui cng.)
4) FORWARDING AGENT (i l chuyn giao/hng vn chuyn

qu cnh)- The name and address of the duly authorized forwarder acting as agent for the exporter. (Tn v a ch ca ngi c y quyn hp php, hot ng vi vai tr l i l ca nh xut khu.)
5) COMMERCIAL INVOICE NO. - Commercial Invoice number

assigned by the exporter. (M s ho n nh bi nh xut khu)

6) CUSTOMER PURCHASE ORDER NO. - Overseas customer's

reference of order number. (M s n t hng ca khch hng)

7) B/L, AWB NO. - Bill of Lading, or Air Waybill number, if known.(

M s vn n hng hi hay hng khng )

8) COUNTRY OF ORIGIN - Country of origin of shipment. (Xut

x ca hng ho c vn chuyn)

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9) DATE OF EXPORT - Actual date of export of merchandise. (Ngy

xut khu thc t)

10) TERMS OF PAYMENT (iu kin thanh ton) - Describe the

terms, conditions, and currency of settlement as agreed upon by the vendor and purchaser per the Pro Forma Invoice, customer Purchase Order, and/or Letter of Credit. (M t nhng iu khon, phng thc thanh ton, loi tin t c tho thun gia ngi mua v ngi bn theo ho n chiu l, n t hng ca khch hng, hay tn dng th)
11) EXPORT REFERENCES - May be used to record other useful

information, e.g. - other reference numbers, special handling requirements, routing requirements, etc. (Dng trnh by nhng thng tin cn thit khc, v d nh cc m s, yu cu c bit v vic vn chuyn hng)
12) AIR/OCEAN PORT OF EMBARKATION - Ocean port/pier, or

airport to be used for embarkation of merchandise. (Cng hng khng, hay hng hi ni bc hng (a hng ln tu))
13) EXPORTING CARRIER/ROUTE - (Hng vn ti): Record

airline carrier/flight number or vessel name/shipping line to be used for the shipment of merchandise. (Hng vn ti do nh xut khu chn vn chuyn hng ho.)
14) PACKAGES - Record number of packages, cartons, or containers

per description line. (M s trn kin, thng cactng hay container theo mi dng m t.)
15) QUANTITY (S lng)- Record total number of units per

description line. (Tng s n v hng ha theo mi dng m t)

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16) NET WEIGHT (Khi lng tnh)/GROSS WEIGHT ( Khi

lng gp) - Record total net weight and total gross weight (includes weight of container) in kilograms per description line. Tng khi lng tnh theo mi dng m t./ tng khi lng gp ( bao gm c khi lng bao b) theo mi dng m t
17) DESCRIPTION OF MERCHANDISE ( M t hng ho) -

Provide a full description of items shipped, the type of container (carton, box, pack, etc.), the gross weight per container, and the quantity and unit of measure of the merchandise. (M t y v hng ho c vn chuyn, loi bao b ( thng cacton, hp, kin), trng lng gp mi container, s lng v n v tnh ca hng ho )
18) UNIT PRICE (n gi)/TOTAL VALUE (Tng gi tr) - Record

the unit price of the merchandise per the unit of measure, compute the extended total value of the line.(Gi ca mi n v hng ho/ tng gi tr hng ho theo mi dng m t)
19) PACKAGE MARKS (K m hiu)- Record in this Field, as well

as on each package, the package number (e.g. - 1 of 7, 3 of 7, etc.), shippers company name, country of origin (e.g. - made in USA), destination port of entry, package weight in kilograms, package size (length x width x height), and shipper's control number (e.g. - C/I number; optional).(K hiu hay m s nhn bit trn container)
20) MISC. CHARGES (Chi ph hn hp) - Record any miscellaneous

charges which are to be paid for by the customer - export transportation, insurance, export packaging, inland freight to pier, etc( Tt c cc loi ph m khch hng phi tr nh: ph vn chuyn, bo him, ph ng gi xut khu, ph vn chuyn trn b)

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21) CERTIFICATIONS (Chng nhn) - any certifications or

declarations required of the shipper regarding any information recorded on the commercial invoice: ( Tt c nhng chng nhn v cam kt lin quan n bt c thng tin no trong ho n m nh xut khu yu cu)
22) INVOICE CURRENCY: Loi tin t m gi tr ca ho n c

tnh theo
23) DATE (Ngy thng): Ngy thng lp ho n.

Ngoi mu trn ngi ta cng c th lp nhng ho n thng mi vi nhiu cch thc khc nhau do khng c mt biu mu tiu chun quy nh cho chung cho ha n thng mi.Nhng ni dung ca mt ha n thng mi c bn vn y nhng thng tin cn thit nh trn. Sau y l mt mu ha n thng mi c th:

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1/ Ha n chiu l (Proforma Invoice):

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Ha n lnh s (Consular invoice)

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Ha n hi quan CUSTOMS INVOICE

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4. Phn loi: Trong thc tin bun bn, cc hot ng giao dch rt nhiu v phc tp, bn cnh mi loi giao dch thng i hi mi ha n khc nhau, lm cho hnh thc v chc nng ca cc ha n thng mi tr nn a dng. Nu xt theo gc chc nng, c th phn loi ha n nh sau: Ha n chiu l (Proforma Invoice): L loi chng t c hnh thc nh ha n, nhng khng dng thanh ton m c dng lm chng t khai hi quan, xin giy php nhp khu, lm c s cho vic khai tr gi hng ha em i trin lm, gi bn hoc c tc dng lm n cho hng. Ha n tm thi (Provisional Invoice): L ha n trong vic thanh ton s b tin hng trong cc trng hp gi hng ha ch l gi tm tnh, tm thu tin hng v vic thanh ton cui cng s cn c vo trng lng hoc s lng xc nh cng, hng ha c giao nhiu ln m mi ln ch thanh ton mt phn cho n khi bn bn giao xong mi thanh ton dt khot , Ha n chnh thc (Final invoice): L ha n thng mi xc nh tng gi tr cui cng ca l hng v l c s thanh ton dt khot tin hng. Ha n chi tit (Detailed invoice ): Trong ha n chi tit , gi c c phn tch ra thnh nhng mc rt chi tit. Ni dung ca ha n c chi tit n mc no l ty theo yu cu c th, khng c tnh cht c nh. Ha n trung lp (Neutral invoice): Vi loi ha n ny, ngi mua c th dng li phiu ng gi trong khi bn li hng cho ngi th ba.

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 Ha n xc nhn (Certified invoice): L ha n c ch k ca phng thng mi v cng nghip, xc nhn v xut x ca hng ho. Nhiu khi ha n ny c dng nh mt chng t kim c chc nng ha n ln chc nng giy chng nhn xut x. Ha n hi quan (Custom Invoice): L ha n tnh ton tr gi hng theo gi tnh thu ca hi quan v tnh ton cc khon l ph ca hi quan. Ha n ny t quan trng trong lu thng. Ha n lnh s (Consular invoice): L ho n xc nhn ca lnh s nc ngi mua ang lm vic nc ngi bn. Ho n lnh s c tc dng thay th cho giy chng nhn xut x (xem mc chng t hi quan).

II. INCOTERMS 2000

1. Khi qut: Incoterms (vit tt ca International Commerce Terms - Cc iu khon thng mi quc t) l mt b cc quy tc thng mi quc t c cng nhn v s dng rng ri trn ton th gii. Incoterms quy nh nhng quy tc c lin quan n gi c v trch nhim ca cc bn (bn bn v bn mua) trong mt hot ng thng mi quc t. Incoterms quy nh cc iu khon v giao nhn hng ha, trch nhim ca cc bn: Ai s tr tin vn ti, ai s m trch cc chi ph v th tc hi quan,bo him hng ha, ai chu trch nhim v nhng tn tht v ri ro ca hng ha trong qu trnh vn chuyn..., thi im chuyn giao trch nhim v hng ha. B Incoterms u tin c ICC ban hnh vo nm 1936 di tn gi Incoterms 1936. ph hp vi thc t thng mi Incoterms c sa i b sung vo cc nm 1953, 1967, 1976, 1980, 1990 v ln gn y nht l vo cui nm 1999 cho ra i b Incoterms 2000. Incoterms
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2000 l phin bn mi nht ca Incoterm, c Phng thng mi quc t (ICC) Paris, Php chnh l v c hiu lc k t ngy 1 thng 1 nm 2000.

Incoterms 2000 gm c 13 iu kin giao hng mu, chia thnh 4 nhm: C, D, E, F. Trong , nhm E gm 1 iu kin (EXW), nhm F gm 3 iu kin (FCA, FAS, FOB), nhm C gm 4 iu kin (CFR, CIF, CPT, CIP) v nhm D gm 5 iu kin (DAF, DES, DEQ, DDU, DDP). Ni dung quan trng nht ca Incoterms 2000 m cn quan tm l thi im chuyn ri ro t ngi bn sang ngi mua trnh nhng tranh chp c th pht sinh sau ny lin quan n hp ng mua bn k. Mc ch: - Cung cp mt b qui tc quc t gii thch nhng iu kin thng mi thng dng trong ngoi thng. - Gip cc bn mua bn trnh nhng v tranh chp v kin tng, lm lng ph thi gi v tin bc. Phm vi p dng: - Incoterms ch iu chnh nhng vn v quyn v ngha v ca cc bn k kt hp ng lin quan n vic giao hng (vi ngha l hng ho hu hnh). - Ch mang tnh cht khuyn khch, khng bt buc p dng. 2. Cc iu khon ch yu ca Incoterms:

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iu Ting Anh kin 1. Ex Works EXW (named Place)

Ting Vit Ngha v ca ngi bn Giao hng ti xng. (a im nc xut khu) -Chun b hng sn sng ti xng (x nghip, kho, ca hng..) ph hp vi phng tin vn ti s s dng. -Khi ngi mua nhn hng th ngi bn ht mi trch nhim. -Chuyn giao cho ngi mua ha n thng mi v chng t hng ha c lin quan.

Ngha v ca ngi mua - Nhn hng ti xng ca ngi bn. - Chu mi chi ph v ri ro k t khi nhn hng ti xng ca ngi bn. - Mua bo him hng ha. -Lm th tc v chu chi ph thng quan xut khu, qu cnh, nhp khu.

iu kin 2. FCA

Ting Anh Free Carrier (named place)

Ting Vit Giao hng cho ngi vn ti (ti a im qui nh nc xut

Ngha v ca ngi bn

Ngha v ca ngi mua -Thu xp v tr cc -Xp hng vo phng tin chuyn ch do ngi mua ch ph v vn ti. nh. -Mua bo him hng -Lm th tc v chu mi chi ha. ph lin quan n giy php -Lm th tc v tr XK, thu. thu nhp khu. -Chuyn giao cho ngi mua -Thi im chuyn ri ha n,chng t vn ti v ro l sau khi ngi bn cc chng t hng ha c lin giao xong hng cho
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khu)

quan. -Nu giao hng ti c s sn xut th ngi bn phi chu chi ph bc hng ln phng tin vn ti ca ngi mua. -Nu a im giao hng nm ngoi c s sn xut ca ngi bn th ngi bn khng phi chu chi ph bc hng ln phng tin vn ti.

ngi chuyn ch.

iu kin 3. FAS

Ting Anh Free Alongsid e ship (named port of shipment )

Ting Vit Giao hng dc mn tu(ti cng bc hng qui nh)

Ngha v ca ngi bn -Giao hng dc mn con tu ch nh, ti cng ch nh. -Lm th tc v tr mi chi ph thng quan, giy php XK. -Chuyn ha n thng mi, chng t l bng chng giao hng v cc chng t khc c lin quan.

Ngha v ca ngi mua -Thu xp v tr cc ph cho vic chuyn ch hng ha bng ng bin. -Thng bo cho ngi bn ngy giao hng v ln tu. -Mua bo him hng ha v chu ri ro t khi nhn hng. -Lm th tc v chu chi ph nhp khu.

iu kin

Ting Anh

Ting Vit

Ngha v ca ngi bn

Ngha v ca ngi mua

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4. FOB

Free On Board (named port of shipment )

Giao hng ln tu (ti cng bc hng qui nh)

-Giao hng qua lan can tu ti cng bc hng qui nh. -Lm th tc v tr mi chi ph lin quan n thng quan, giy php xut khu. -Chuyn giao ha n thng mi, chng t l bng chng giao hng v cc chng t khc c lin quan.

-Thu xp v tr cc ph cho vic chuyn ch hng ha bng ng bin. -Mua bo him hng ha. -Chu ri ro hng ha t khi hng ha qua lan can tu. -Thu xp v tr ph thng quan nhp khu.

iu kin 5 CFR

Gi CFR = Gi FOB + F ( cc ph vn chuyn ) Ting Ting Ngha v ca ngi Ngha v ca ngi mua Anh Vit bn Cost and Tin -Chu mi ri ro v mt -Lm th tc v tr cc chi Freight hng v mt hoc h hi i vi ph v thng quan nhp (named cc ph hng ho cho n thi khu. port of vn ti im hng ho qua lan -Tr chi ph d hng nu chi ph ny khng bao destinati (cng can tu ti cng gi gm trong cc ph vn on) ch qui hng. ti. -Thu xp v tr cc nh) ph chuyn hng ha -Thu xp v tr ph bo ti cng ch. him hng ha. -Lm th tc v tr ph -Chu mi ri ro sau khi xut khu. hng ha qua lan can -Tr chi ph d hng tu cng bc (cng xut nu chi ph ny bao khu) gm trong chi ph vn ti. -Thng bo cho ngi mua chi tit v chuyn tu ch hng. -Chuyn giao ha n
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thng mi, chng t vn ti v cc chng t khc lin quan.

iu kin 6. CIF

Ting Anh Ting Vit Ngha v ca ngi bn -Ging nh iu kin Cost, Tin CFR, nhng ngi Insurance hng,bo and him v bn phi thu xp v cc ph tr ph bo him cho Freight l hng xut khu. (named vn ti port of (cng ch destinatio qui nh) n)

Ngha v ca ngi mua Ging nh iu kin CFR, nhng ngi mua khng phi mua bo him hng ha.

CPT = CFR + F ( cc ph vn chuyn t cng d hng n v tr nhn hng do ngi bn ch nh ) iu Ting Ting Ngha v ca ngi Ngha v ca ngi mua kin Anh Vit bn 7. Carriage Cc Ging nh iu kin -Lm th tc v tr chi ph CPT Paid To ph tr CFR, ngoi tr ngi thng quan nhp khu. (named ti (ni bn phi thu xp v tr -Mua bo him hng ha. place of ch qui cc ph vn chuyn destinati nh) hng ha ti ni qui on) nh, m ni ny c th l bi Container nm su trong t lin.

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CIP = CIF + ( I + F ) (cc ph vn chuyn v bo him t cng d hng n v tr nhn hng do ngi bn ch nh ) CIP = CPT + I ( cc ph bo him t cng d hng n v tr nhn hng do ngi bn ch nh) iu Ting Ting Ngha v ca ngi Ngha v ca ngi mua kin Anh Vit bn Ging nh CPT, ngoi Ging nh CPT, ngoi tr 8. Carriage Cc ngi mua khng phi CIP &Insuran ph, bo tr ngi bn chu him tr trch nhim thu xp v mua bo him hng ha. ce Paid ti (ni mua bo him cho l To ch qui hng xut khu (named place of nh) distinatio n)

iu kin 9. DAF

Ting Anh Delivere d At Frontier (named place)

Ting Vit Giao hng ti bin gii (a im qui nh)

Ngha v ca ngi bn

Ngha v ca ngi mua -Thi im chuyn giao ri ro -Thu xp v tr ph lin quan n thng l lc ngi bn vn chuyn quan nhp khu. hng ha ti ni qui nh ti -Chu mi ri ro sau bin gii do 2 bn tha khi hng ha thun.Bin gii theo iu kin ny c th l bt k bin c chuyn giao ti bin gii. gii no k c nc ngi bn, ngi mua hay mt nc th ba. -Chuyn giao ha n, chng
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t vn ti v cc chng t khc. -Thu xp v tr chi ph lin quan n thng quan xut khu. -Mua bo him cho l hng xut khu. -Khng phi chu chi ph d hng khi phng tin vn chuyn.

iu kin 10. DES

Ting Anh Delivere d Ex Ship (named port of destinati on)

Ting Vit Giao hng ti tu (ti cng d qui nh)

Ngha v ca ngi bn Ging nh iu kin CIF, ngoi tr ngi bn chu trch nhim giao hng ngay trn tu ti cng ch qui nh.

Ngha v ca ngi mua Ging nh iu kin CIF, ngoi tr ngi ngi mua phi chu ri ro v hng ha sau khi nhn hng ngay trn tu ti cng ch.

DEQ = DES + chi ph d hng + Risk trong qu trnh d hng iu Ting Ting Ngha v ca ngi Ngha v ca ngi mua kin Anh Vit bn 11. Delivere Giao -Chu chi ph d hng -Chu ri ro v hng ha DEQ d Ex hng v chu trch nhim khi sau khi nhn hng ti

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Quay (named port of destinati on)

trn cu cng (ti cng d qui nh)

hng hng c t an cu cng qui nh. ton ln cu cng. -Thu xp v tr chi ph -Thu xp v tr cc thng quan nhp khu. ph vn chuyn, th tc xut khu. -Thu xp v tr chi ph bo him.

iu kin 12. DDU

Ting Anh Delivere d Duty Unpaid (named place of destinati on)

Ting Vit Giao hng thu cha tr (ti ni ch qui nh)

Ngha v ca ngi bn -Ngi bn thc hin mi ngha v, chu mi chi ph v ri ro a hng ha ti a im qui nh ti nc ngi mua,tr ngha v lm th tc v tr chi ph thng quan nhp khu.

Ngha v ca ngi mua -Lm th tuc v tr chi ph thng quan nhp khu. -Nhn hng ti ni qui nh v chu ri ro v hng ha k t khi nhn hng.

iu kin 13. DDP

Ting Anh Delivere d Duty Paid (named place of destinati on)

Ting Vit Giao hng thu tr (ti ni ch qui nh)

Ngha v ca ngi bn Ging nh iu kin DDU, ngoi tr ngi bn phi lm th tc v chu chi ph thng quan nhp khu.

Ngha v ca ngi mua Ging nh iu kin DDU, ngoi tr ngi mua khng phi lm th tc v tr chi ph thng quan nhp khu.

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Nh vy, ta c th tm tt mt s nh sau: 1.Trch nhim thu phng tin vn ti.

Nhm E,F :ngi mua . a im giao hng ti ni n. Nhm C,D:ngi bn . a im giao hng ti ni i.

6 iu kin ch p dng cho vn ti ng bin :FAS, FOB, CFR, CIF, DES, DEQ : a im chuyn giao hng l cng bin. 2.Trch nhim v mua bo him i vi hng ha.

Nhm E,F: ngi mua. Nhm D: ngi bn. Nhm C:

o o

CIF, CIP: ngi bn. CFR, CPT: ngi mua.

3.Trch nhim v lm th tc hi quan i vi hng ha. Xut khu:

EXW : ngi mua. 12 iu kin cn li :ngi bn.

Nhp khu :

DDP:ngi bn. 12 iu kin cn li l ngi mua.

Mt s lu khi s dng Icoterms: 1. Incoterms ch p dng i vi hp ng ngoi thng m khng p dng cho hp ng ni thng. 2. Incoterms ch p dng cho hp ng mua bn hng ha dng vt cht (hu hnh), khng p dng cho hng ha phi vt cht (v hnh). 3. V tnh lut ca Incoterms:
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Incoterms ra i nm 1936 qua 6 ln sa i, 7 bn c gi tr nh nhau.

Khi p dng Incoterms, cc bn c th tha thun thm nhng qui nh khc tri vi Incoterms.

Incoterms do ICC ban hnh, cc bn tha thun dn chiu trong hp ng nhng khng c ngha mc nhin ICC l trng ti phn x tranh chp.

4. Incoterms khng th thay th cho hp ng mua bn quc t, n ch l mt phn ca hp ng mua bn quc t. 5. Hn ch s dng cc tp qun, thi quen thng mi hnh thnh t pht trong hot ng mua bn. 6. Trong trng hp chuyn ch hng ha bng container s dng vn ti ng thy, nn la chn iu kin FCA, CPT, CIP thay cho FOB, CFR, CIF. 7. Nn la chn iu kin trong Incoterms sao cho DN Vit Nam ginh quyn thu tu v mua bo him cho hng ha.

III. NHNG LI THNG GP KHI LP HA N THNG MI:

1. Kim tra ha n thng mi trong phng thc thanh ton tn dng chng t Kim tra s bn ha n c ng vi yu cu ca L/C hay khng. S bn ny thng khng c nh m ty theo yu cu ca nh nhp khu nhm mc ch p ng c nhng yu cu cn thit. Kim tra ngi lp ha n c phi l ngi th hng c quy nh trong L/C hay khng, kim tra cc yu t lin quan nh tn cng ty, a ch , s in thoi, s fax Vic ghi tn , a ch ngi lp ha n bt buc phi theo ng trong L/C, k c khi ni dung tham chiu
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ny b ghi sai, trong ha n thng mi v cc chng t khc ngi lp cng phi ghi sai nh trong L/C. Nu ngi lp ghi ng vi thc t th c th b xem l bt hp l. Trng hp L/C ghi sai tn cng ty mua hay bn rt thng xuyn xy ra, hn ch chi ph khng cn thit, n v xut khu khng yu cu chnh sa L/C m khi lp chng t cng ghi sai nh trong L/C Kim tra tn, a ch ngi mua bng cch i chiu vi mc Applicant ca th tn dng xem c ph hp khng, trng hp L/C chuyn nhng th tn ngi mua c th hin trn ha n phi l ngi th hng th nht ch khng phi ngi m tn dng. Kim tra vic m t hng ha phi chnh xc tng ch mt v y nh trong L/C yu cu. Nu trong ha n th hin sai bit v li chnh t cng c th l nguyn nhn ngn hng nc ngoi tr hon vic thanh ton d iu ny khng lin quan, nh hng ti cht lng hng ha. Kim tra n gi hng ha trong ha n thng mi v L/C c ging nhau khng. Trng hp L/C ghi n gi cho mi kg m ha n thng mi ghi tnth cng c chp nhn, min l khng lm thay i n gi tht ca hng ha. Kim tra s lng, trng lng hng ha: Truc tin xem L/C c cho php giao hng tng phn hay khng? - Nu khng th tng tr gi ha n phi khp vi L/C hay nm trong dung sai cho php ca L/C. - Nu c th tng tr gi ca ha n c th nh hn ca L/C nu nh nhp khu ch giao hng . Da vo ngy giao hng trn vn n, nu ngy ny trng hay sau ngy ht hn giao hng th y l ln giao cui cng. Thanh ton vin phi

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cng tr gi ln giao ny vi tt c nhng ln trc. Tng tr gi ny phi nm trong phm vi ca L/C vi dung sai theo quy nh. Khi kim tra n gi Ngn hng, cn lu c iu kin giao hng (FOB, CIF,) Cn kim tra xem nhng iu kin ny c ng theo yu cu ca L/C khng ? Kim tra s tin trn ha n - S tin ghi bng s : ghi theo kiu Anh. Nu giao hng 1 lc, nhiu chng lai khc nhau th tr gi tng loi hng cng nh tng tr gi phi uc tnh ng. - S tin bng ch : phi khp vi s tin bng s v ng chnh t. n v tin trn ha n phi ging trn Hi phiu v L/C. Kim tra nhng d kin khc: Trn ha n c th c th hin thm cng bc d, cng d hng, cng chuyn ti Nu c nhng thng tin ny th phi ng nht vi thng tin trn vn n hay nhng chng t lin quan. Ngai ra phi ghi trn ha n v contract no., packing, shipping mark Kim tra cc yu cu khc ca L/C i vi ha n: Ha n phi c k i chng. Ngha l yu cu i din bn mua kim tra hng ha v k tn ha n. Nu L/C quy nh th ha n phi c k tn d trong UCP khng yu cu. N c th hin trn L/C nh sau SIGNED COMMERCIAL INVOICE IN 3 FOLDS hay MANUALLY SIGN INVOICE IN TRIPLICATE 2. Nhng li thng gp khi lp ha n Ngi bn cho rng hoa hng, tin bn quyn v cc loi ph khc khng phi chu thu nn khng ghi vo trong ha n.
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 Ngi xut khu mua hng t nh sn xut ri bn li cho ngi nhp khu v ch ghi trn ha n gi h mua ca ngi sn xut ch khng ghi gi h bn cho ngi nhp khu. Tr gi nguyn liu ca ngi nhp khu cung cp cho ngi xut khu sn xut ra hng ha khng c th hin trong ha n. Nh sn xut nc ngoi gi hng thay th cho mt khch hng v ch ghi gi thc thu ca hng ha m khng th hin gi y tr i tin bi thng cho hng ha khim khuyt giao trc y v b tr li. Ngi giao hng nc ngoi bn hng c chit khu nhng trn ha n ch ghi gi thc thu m khng th hin s tin chit khu. Ngi xut khu bn hng theo gi giao hng (gi gn vi mt iu kin giao hng no v d nh gi CIF chng hn) nhng ch ghi ha n theo gi FOB ti ni xp hng v khng ghi nhng chi ph tip theo sau. Ngi giao hng ghi trn ha n ngi nhp khu l ngi mua hng nhng trn thc t ngi nhp khu ch l i l hoa hng hoc l bn ch nhn mt phn tin bn hng cho vic lm trung gian ca mnh.
M t hng ha khng r rng, thiu mt s thng tin yu cu, gp

nhiu mt hng vo cng mt loi v.v... Ngoi ra i vi phng thc thanh ton tn dng chng t vic lp ha n thng mi cn mc phi cc li sau: Sai st tn v a ch ngi th hng ( ngi lp ha n), ngi m L/C (ngi mua hng) so vi L/C. Li ny thng rt xy ra , nht l khi L/C ghi tn v a ch ngi th hng khng ng vi thc t. Ngi lp ha n khc vi ngi c quy nh trong L/C. M t hng ha trn ha n khc bit vi m t hng ha trong L/C, s khc bit ny ch c th chp nhn nu m t hng ha trn ha n m bo y nh ni dung trn L/C v c th chi tit hn. n v xut khu nn ghi li nguyn xini dung m t hng ha ca L/C vo
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ha n ,tr n gi v iu kin giao hng s c ghi vo mc thch hp khc. S lng, trng lng hng ha v tng tr gi ha n khng ph hp vi L/C. Li ny gi l bt hp l giao hng thiu hay giao hng vt (s lng hay s tin). Ha n khng th hin iu kin c s giao hng nh : FOB cng xut, CIF cng nhp hay NCF - cng nhp Cc thng tin lin quan tham chiu t nhng chng t khc khng ng nht hay khng ng quy nh L/C hay sai st v li chnh t. Thiu cc iu kin ghi thm theo yu cu ca L/C, cc iu kin thng c yu cu ghi thm trn ha n l Shipping mark, S L/C (Credit No), C/O, Nhng ph ph khc hoc n v xut khu gi thm hng mu cho hng (iu ny khng c quy nh trong L/C) nhng tnh vo ha n l bt hp l. S tin bng s khc vi s tin bng ch hoc s tin bng ch vit sai li chnh t. Vic ty xa sa cha khng c ng du sa , k nhy. S bn ca ha n khng hoc khng ng theo yu cu.

Trc khi giao hng v lp ha n thng mi hoc thm ch ngay

t khi tho lun hp ng, ngi xut khu phi kim tra vi ngi nhp khu hoc lut s hoc i l giao nhn hng ha ( tt nht l vi ngi nhp khu) v nhng thng tin cn phi ghi trong ha n thng mi. Cn thn hn na, ngi xut khu nn gi bn tho ha n thng mi cho ngi nhp khu kim tra v thng qua trc khi lp ha n chnh thc.

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PH LC 1. L/C
Letter of credit - L/C - Tn dng th (hay cn gi l th tn dng) l mt vn bn php l c pht hnh bi mt t chc ti chnh (thng thng l ngn hng), nhm cung cp mt s bo m tr tin cho mt ngi th hng trn c s ngi th hng phi p ng cc iu khon trong tn dng th. iu ny c ngha l: Khi mt ngi th hng hoc mt ngn hng xut trnh (i din ca ngi th hng) tha mn ngn hng pht hnh hoc ngn hng xc nhn trong khong thi gian c hiu lc ca LC (nu c) nhng iu kin sau y:

Cc chng t cn thit tha mn iu khon v iu kin ca LC. Chng hn nh: vn n (bn gc v nhiu bn sao), ha n lnh s,hi phiu, hp ng bo him Cc thng l trong UCP v hot ng ngn hng quc t. Cc thng l ca ngn hng pht hnh hoc ngn hng xc nhn (nu c).

Ni mt cch ngn gn, mt L/C l:

Mt loi chng t thanh ton Do bn mua (hoc bn nhp khu) yu cu m. Lin lc thng qua cc knh ngn hng. c tr bi ngn hng pht hnh hoc ngn hng xc nhn thng qua ngn hng thng bo (advising bank ti nc ngi th hng) trong mt khong thi gian xc nh nu xut trnh cc loi chng t hon ton ph hp vi cc iu kin, iu khon.

Cc t chc ti chnh khng phi l ngn hng cng c th pht hnh LC.

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LC cng c th l ngun thanh ton cho mt giao dch, ngha l mt nh xut khu s c tr tin bng cch mua li LC. LC c s dng ch yu trong giao dch thng mi quc t c gi tr ln. LC cng c dng trong qu trnh pht trin in sn bo m rng nhng c s h tng cng cng c ph duyt (nh ng x, va h, ke chn sng ..v.v) s c xy dng. Cc bn lin quan lun lun tn ti trong LC:

Ngi th hng (Beneficiary): ngi nhn tin. Ngn hng pht hnh(opening/issue bank): Ngn hng m ngi np n xin m LC. Ngn hng thng bo(advising bank): Ngn hng m ngi th hng l khch hng.

Tuy nhin, ngi np n xin m LC khng phi l mt bn trong LC. Hu ht cc LC c s dng hin nay l L/C khng hy ngang. Trong qu trnh tin hnh giao dch, LC kt hp nhng chc nng thng thng ca sc v k qu trc tip. Mt giao dch L/C in hnh

Ngn Hng m/pht hnh s chn mt ngn hng thng bo ti nc ngi xut khu. Thng th ngn hng ny c quan h tt vi ngn hng m/pht hnh hoc l i l/chi nhnh ca ngn hng ny. Ngn hng thng bo s thng bo n ngi th hng L/C (thng l ngi bn/ngi xut khu) l L/c c m km theo ni dung ca L/C. Nu ngi th hng chp nhn hoc yu cu sa cha th bo cho ngn hng thng bo ---> thng bo cho ngn hng pht hnh pht hnh hoc chnh sa.
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Sau khi chp nhn ni dung L/C th ngi xut khu s tin hnh giao hng v thnh lp b chng t. Ngi Xut khu gi b chng t cho ngn hng thng bo Ngn hng thng bo gi bng copy b chng t cho Ngn hng m/pht hnh kim tra. Nu b chng t hp l th ngn hng m/pht hnh tin hnh thanh ton cho ngi xut khu (th hng) v ly b chng t thng qua ngn hng thng bo.

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2.TR CHI

1. Tn vit tt ca cc iu khon thng mi quc t? 2. Trong qu trnh xut nhp khu, bn pht hnh ha n thng mi l ai? 3. Tng khi lng tnh ca hng ha c m t mc no ca ha n thng mi ? 4. Mt trong nhng iu khon quy nh ngha v ca ngi bn l chu trch nhim giao hng ha qua lan can tu? 5. L loi ha n thng mi m ngi bn c th dng li phiu ng gi trong khi bn li hng cho ngi th 3 ? 6. Mt vic lm ca nh xut khu nhm lm gim nhng sai st ca ha n thng mi? 7. Incoterms 2000 do Phng thng mi quc t u chnh l? I N C O T E N E T F T E X W O R K P A R I S R P E B U I N E G M L T A R P A M O I S R G T H E T R

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MC LC
I. NHNG VN CHUNG V HA N:...........1 1. nh ngha: .............................................................1 2. Tc dng: ................................................................1 3. Ni dung:.................................................................2 a. Ni dung ha n thng mi: ..........................2 b. Mu ha n thng mi:..................................4 4. Phn loi: ..............................................................15 II. INCOTERMS 2000.................................................16 1. Khi qut: .............................................................16 2. Cc iu khon ch yu ca Incoterms 2000: ...17 III. Nhng li thng gp khi lp ha n: ..............26 1. Kim tra ha n thng mi trong phng thc thanh ton tn dng chng t ..................................26 2. Nhng li thng gp khi lp ha n ...............28 PH LC......................................................................31 1. L/C..........................................................................31 2.TR CHI CH ...............................................34

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