Hc phn:

T CHC NGHIEP V KINH DANH

XAT NHAP KHA
Mr. Nguyn Quang Huy
Email huyhoatoan@yahoo.com
Phone 0903248095
Ti liu:
-

Gio trnh Nghip v XNK

nghip v kinh doanh XNK
incoterms 2010
thanh ton quc t
hng dn thc hnh kinh doanh XNK

Hnh thc thi: 4 cu

-

cu 1: -S, ko gii thch- 10 cu

cu 2: la chn 1 p/a ng nht
cu 3: xc nh ngha v, bt tnh ton, gii thch thut ng
cu 4: tnh hung

Mc lc:
Bi 1: KHI QUT NHNG VN C BN V KINH DOANH XNK .............................................................. 4
1.

c im ca hot ng kinh doanh xnk: ......................................................................................... 4

a.

ch th kinh doanh XNK: THNG NHN .................................................................................... 4

b.

Hng ha mua bn tiu dng: hng ha xut nhp khu ................................................................. 4

c.

Thanh ton trong kinh doanh xut nhp khu: ................................................................................ 4

d.

Th trng mua bn trao i: ........................................................................................................... 5

e.

c s php l: .................................................................................................................................... 5

2.

ni dung ca hot ng xut nhp khu hng ha: ......................................................................... 5

a.

nghin cu th trng hng ha xut nhp khu: ........................................................................ 5

b.

xy dng phng n kinh doanh xut nhp khu ........................................................................ 6

c.

m phn, k{ kt hp ng xut nhp khu ................................................................................ 6

d.

t chc thc hin hot ng xut nhp khu .............................................................................. 6

e.

phn tch, nh gi hiu qu kinh doanh...................................................................................... 6

3.

c im ca VN khi tin hnh kinh doanh xut nhp khu: ........................................................... 6

a.

chp nhn gi quc t khi xut nhp XK-NK: ................................................................................ 6

b. hng ha xut nhp khu trong k phi chp nhn gi th gii nu cc yu t khc cn bng s
l chnh lch ca hng ha trong nc xt theo mt bng gi th gii ................................................... 7
c.

trong kinh doanh xut nhp khu tn ti xu hng xut FOB, nhp CIF ..................................... 7

BI 2: CC IU KIN THNG MI QUC T (INCOTERMS) ..................................................................... 8

I.

Khi qut v Incoterms ..................................................................................................................... 8

1.

INCOTERMS l g?.......................................................................................................................... 8

2.

Gi tr php l: ............................................................................................................................... 8

3.

Phm vi iu chnh ........................................................................................................................ 8

4.

Vai tr ca Incoterms: ................................................................................................................... 9

5.

Nhng vn cn quan tm khi sd Incoterms: ............................................................................ 9

II.

GII THIU V Incoterms 2000: ...................................................................................................... 10

1.

Phn loi...................................................................................................................................... 10

2.

ni dung ca Incoterms 2000 th hin ngha v ca ngi bn v ngi mua trong tng k
12

III.

S DNG INCOTERMS ................................................................................................................ 16

1.

La chn iu kin: ..................................................................................................................... 16

2.

chiu Incoterms vo hp ng mua bn: ................................................................................... 16

3.

Mua bn theo Incoterms 2010 phi thy nhng im sa i khc Incoterms 2000 ............... 16

4. Trong kinh doanh, nu mb nhng mt hng c ng bng container vc th a im giao

hng. ................................................................................................................................................... 17
5.

Khi mua bh cho hng ha: .......................................................................................................... 17

6. Cn nm c cng thc chuyn i gi gia cc k phc v cho vic tnh ton la chn n
cho hng, tnh thu xut nhp khu. ................................................................................................ 17
7.

p dng Incoterms 2000 c 1 s k thay i do tp qun bun bn: ........................................ 18

Bi 3: hp ng xut nhp khu ................................................................................................................ 20

I.
2

Khi qut v hp ng xut nhp khu: ......................................................................................... 20

1.

Khi nim: ................................................................................................................................... 20

2.

c im: .................................................................................................................................... 20

3.

iu kin hiu lc php l ca hp ng xut nhp khu: 4ddk................................................ 20

4.

Cc loi hp ng xut nhp khu:............................................................................................. 21

5.

K kt hp ng xut nhp khu: ............................................................................................... 22

II.

Ni dung tha thun cc iu khon ca hp ng xut nhp khu: ............................................ 23

1.

Nhm cc iu khon bt buc: ................................................................................................. 23

2.

Cc iu khon khc ................................................................................................................... 30

Bi 4: cc phng thc giao dch kinh doanh xut nhp khu ................................................................... 33
I.

Nhm cc phng thc giao dch thng thng ........................................................................... 33

1.

Phng thc giao dch xut nhp khu trc tip ....................................................................... 33

2.

Phng thc giao dch qua trung gian ....................................................................................... 36

II.

Cc phng thc giao dch c bit ............................................................................................... 42

1.

u gi quc t ........................................................................................................................... 42

2.

u thu quc t: ....................................................................................................................... 43

3.

Mua bn ti s giao dch hng ha quc t: ............................................................................... 44

Bi 5: T CHC THC HIN HP NG XUT NHP KHU ...................................................................... 46

I.

CC BC THC HIN HP NG XUT NHP KHU: ................................................................. 46

1.

Phn tch hp ng xut nhp khu: .......................................................................................... 46

2.

Cc bc thc hin: .................................................................................................................... 46

II.

NI DUNG CC BC CNG VIC THC HIN HP NG XUT NHP KHU: ............................ 48

1.

Xin giy php xut nhp khu: .................................................................................................... 48

2.

S b bc u thc hin yu cu thanh ton .......................................................................... 49

3.

Chun b hng xk: ........................................................................................................................ 49

DNG BI TP: ............................................................................................................................................ 51

I.

Quyt nh xut nhp khu hng ha:............................................................................................ 51

1.

II.

i vi quyt nh xk: ................................................................................................................. 51

LA CHN N HNG XUT NHP KHU:............................................................................... 53

Bi tp tnh hung................................................................................................................................... 54

Bi 1: KHI QUT NHNG VN C BN V KINH DOANH XNK

VN: xut FOB, nhp CIF!!!!!
tht thot ngoi t > 10% . 200 tUSD = 20 t USD/nm
1. c im ca hot ng kinh doanh xnk:
l hot ng mua bn, trao i hng ha ca thng nhn trong nc vs
thng nhn quc t nhm mc ch li nhun v cc mc tiu kinh t x
hi khc
a. ch th kinh doanh XNK: THNG NHN
- tr s kinh doanh: k 2 nc khc nhau=> quyt nh gd l trong nc hay
qt!!!!
- quc tch: khc nhau
khc bit v vn ha, tp qun bun bn; quy m, phm vi kinh doanh
vn : nghin cu, nh gi => la chn bn hng tin cy
ni dung quan trng trong kinh doanh xut nhp khu
b. Hng ha mua bn tiu dng: hng ha xut nhp khu
- S di chuyn qua bin gii
- p ng quy nh hng ro thng mi quc t th trng mua bn
Vd: tiu chun HACCP
KINH DOANH xut nhp khu phi hiu nghip v giao nhn vn ti v
bo him hng ha, phi hiu r hng ro thng mi th trg mnh
kinh doanh
N: HNG RO THNG MI ca 1 ngnh no
THNG MI DCH V
c. Thanh ton trong kinh doanh xut nhp khu:
- Sd ngoi t => ri ro bin ng t gi USD/VND +- 3%
VN: b1- quy vng v 1 mi -> SJC
B2- gi gi vng trong nc => th gii
b3- ko cho php ngn hng huy ng vng
4

B3- thu thu

qun l{ u ra VND lng lo => siu li nhun
trn li sut u vo , nhng ko c trn li sut cho vay ?????????
cc tp on kinh t VN: tp hp theo kiu thu gom
- Thanh ton thgn qua cc phng tin thanh ton quc t: sc, hi phiu,
th tn dng, th tn dng.
- Thanh ton bng cc phng thc thanh ton quc t thng qua cc ngn
hng thng mi
Kinh doanh xut nhp khu phi am hiu nghip v thanh ton quc t
d. Th trng mua bn trao i:
- Th trng khu vc
- Th trng quc t
nh hng trc tip t cc yu t ca mi trng kinh doanh quc t
ch tiu m ca: (XK+NK)/GDP>= 60%
Nhng: VN 200%
M: 18%
e.
-

c s php l:
lut quc gia
lut thng mi quc t
tp qun bun bn quc t (incoterms)
kt lun:
hot ng kinh doanh xut nhp khu mun c hiu qu v trnh nhng
ri ro, nh kinh doanh phi hi t 3 yu t:
- kh nng phn tch- d bo mi trg kinh doanh quc t i vs ngnh hng
- gii nghip v xut nhp khu
- kinh nghim giao dch, m phn thng mi quc t
2. ni dung ca hot ng xut nhp khu hng ha:
a. nghin cu th trng hng ha xut nhp khu:
mc ch:
- la chn th trng
- xy dng phng n kinh doanh
5

- chn phng thc bun bn

- tm kim bn hng giao dch
ni dung:
- nh gi dung lg th trng xut nhp khu
- nghin cu hng ha xut nhp khu trn th trng: thng phm, phm
vi lu thng, chu kz sng, tnh cht thi v, cc hng ha khc
- gi c: gi quc t : tnh ton, chuyn i; hot ng mua bn thng
thng; gi trn hot ng mua bn thng xuyn
lu {: nhn t tc ng gi
ngun tham kho gi
b. xy dng phng n kinh doanh xut nhp khu
mc ch:
- nh gi vic kinh doanh c hiu qu
- cn c vay vn
ni dung:
- xc nh mc tiu
- ch ra phng thc bun bn, khch hng quan h, thi gian tin hnh
- nh gi th trng: thun li kh khn
- tnh ton s b cc ch tiu phn nh hiu qu kinh doanh: im ha vn, t
sut ngoi t xut nhp khu
- gii php t c mc tiu: trong nc/ quc t
c. m phn, k kt hp ng xut nhp khu
d. t chc thc hin hot ng xut nhp khu
e. phn tch, nh gi hiu qu kinh doanh
3. c im ca VN khi tin hnh kinh doanh xut nhp khu:
a. chp nhn gi quc t khi xut nhp XK-NK:
DN xut nhp khu:
- Nghin cu xu hng gi hng ha
- Chn phng php quy nh gi ph hp trong hp ng xut nhp khu:
Gi c nh
6

 Gi quy nh sau
Gi c th iu chnh
Gi di ng: P1=P0( A+ b1/b0.B+ c1/c0. C) vs A+B+C= 100%
- Dn xk: ti a ha li nhun: MSsx+xk = Pw
b. hng ha xut nhp khu trong k phi chp nhn gi th gii nu
cc yu t khc cn bng s l chnh lch ca hng ha trong nc xt
theo mt bng gi th gii
c. trong kinh doanh xut nhp khu tn ti xu hng xut FOB, nhp
CIF
chy mu ngoi t t chi ph vn chuyn,chi ph bo him, ko ch ng
trong xut nhp khu hng ha => d xy ra tranh chp
% hoa hng t cc hp ng bo him, hp ng vn chuyn
nguyn nhn tn ti:
- thi quen: nhn hng trn gi( nhng theo incoterm, hng ln tu th ri ro
chuyn cho ngi mua); cho rng nhp CIF s an ton hn v hang c vc
n VN
- khch quan:
hng ha ch yu i theo g bin
hng ha sx cc dn thg l quy m ln => vn t, gi tr hp ng ko
ln( hng in t: 1%; than: 15%)
dch v vn chuyn hng ha, bo him ti VN vn cn km th so vs
th gii ( ch chy cng ASEAN): tu ko tiu chun, thy th non
km trnh
BH ti VN cn quy m nh, ko kh nng gnh vc nhng hp
ng c gi tr ln
n hng gi n: FOB, CFR, CIF( thng th gi CIF thp nht)
CIF = FOB +I+F
= FOB + 0.3%+15%
CIF gim => tu km cl => ri ro: tu+ trch nhim => khiu ni, bi
thng v cng kh khan( ri ro loi tr=> ko c bi thg)
VN : Petro ang xut CIF

BI 2:
CC IU KIN THNG MI QUC T (INCOTERMS)

Chng VT trc
chng VT chnh chng VT sau
A------------------B-------------------C-------------------------------D
Ni XK
I.

im thng quan
XK

im thng quan NK

ni NK

Khi qut v Incoterms

1.
INCOTERMS l g?
L vit tt ca cc k thng mi quc t,
do phng THNG MI QUC T ICCI bn hnh
Phn chia ngha v, chi ph, ri ro v tn tht hng ha trong qu
trnh giao hng t ngi bn sang ngi mua
VD: gi 520$/ton-FOB cng HCM theo Incoterms.
ngi bn phi chu trch nhim vs hng ha n khi hng ha c xp ln tu
ti cng HCM
Nu ko sd Incoterms => cc phn chia ny phi ghi r trong hp ng
2.

Gi tr php l:

Incoterms ko phi l lut bun bn quc t bt buc cc bn phi p dng

m l 1 tp qun bun bn quc t ph bin => ko c gi tr php l bt
buc
3. Phm vi iu chnh
- Ch p dng cho hp ng xut nhp khu hng ha vt cht m ko
p dng cho mb hng ha dch v
- Trong hp ng mua bn, CH iu chnh nhng vn lin quan
n ngha v, chi ph v phn chia ri ro tn tht hng ha khi giao hng
Incoterms ko th thay th cho hp ng thay th

 Nhng vn quan trng ca 1 hd mua bn nh chuyn quyn s hu

hng ha, cht lg hng ha, vn bt kh khng khi thc hin hd, cc
bn cn tha thun trong hd
nhp CIF vs nhp FOB: thi im chuyn giao hng nh nhau, ko chm
hn
DN VN nhp CIF an ton hn FOB: sai
( mnh ch ng hn)
4. Vai tr ca Incoterms:
Gip y nhanh qu trnh m phn v k{ hp ng mb ngn
gn, cht ch
Trong kinh doanh, ngi bn trc tip quan tm vn tin
hng => Incoterms l cn c xc nh thi gian ngi bn hon thnh
ngha v giao hng tin hnh thanh ton gia cc bn
Vd: khong tg quy nh giao hng: 1/8 -> 10/8
Gi FOB
Tr tin ngay
vn n ghi 5/8 => hon thnh ngha v giao hng => thanh ton
L c s xem xt quyt nh cc mc gi cho xut nhp
khu hng ha
vd: mua theo gi EXW( mua ngay ti c s sx hng ha)
Mua theo gi FCA( mua ti ni lm th tc XK: thu,)
Mua theo gi FOB ( mua theo gi ti cng xp hng ln tu)
Mua theo gi CIF
Khi a vo hp ng, Incoterms tr thnh c s php l bt
buc phi c xem xt gii quyt tranh chp hp ng nu c.
Trong thc hin hp ng xut nhp khu, nh kinh doanh
hiu v Incoterms phc v cho vic lm th tc hi quan, thu phg tin
vn chuyn v mua bo him, thanh ton tin hng cng nh hon thnh
th tc khiu ni cho cc vn pht sinh lin quan n ngi bn,
ngi vn chuyn v ngi bo him.
5. Nhng vn cn quan tm khi sd Incoterms:
a.
Ch p dng khi mua bn hng ha vt cht
9

b.
Phi dn chiu vo hp ng mua bn sau mc gi c v tng tr gi
hp ng th mi c gi tr cho hp ng
c.
Chn k ca Incoterms cn xut pht t:
- K hoch kinh doanh xut nhp khu
- k vn chuyn t VN n cc th trg xut nhp khu
- Kh nng chu ng ri ro i vs hng ha n u
- Tp qun sd k hin ti ca th trg
d.
Trng hp hng ha vn chuyn ng bng container nn p dng
nhng k thch hp vs n tit kim chi ph v chuyn ri ro sm cho ngi
mua ( thch hp: FCA, CPT, CIP).
e.
Vic mua bo him cho hng ha xut nhp khu ngoi 2 k bt buc
l k CIF v CIP cn nhng k khc ko phn chia, cc bn phi da vo a
im chuyn ri ro tn tht bit ai cn mua bo him.
vd: FOB- ko quy nh ngi mua bh, nhng giao hng ti nc xk => ngi mua
phi mua bo him
f.
Cn bit c cc cng thc quy i gi phc v cho la chn n
hng v cho vic tnh thu xut nhp khu.
g.
Ngoi cc k m Incoterms quy nh, 1 s k c s thay i do thc
t kinh doanh, cc bn nn hn ch p dng chng
vd: Incoterms quy nh FOB, nhng ta sd k FOB, giao hng ti cng n (
shipment to destination): thu gip, ko chu trch nhim
tranh chp: ngi mua ko tr tin => kin: ngi bn thua v Incoterms ko quy
nh k FOB shipment.; nu c s dng cn ghi r trong hp ng: ngi bn
ch c trch nhim thu gip, ko c trch nhim tr tin.
II.
1.

GII THIU V Incoterms 2000:

Phn loi
Nhn xt: 13 iu kin

a. Phn chia theo nhm cc k:4 nhm: E, F, C ,D

NHM E: EXW - Ex works: giao hng ti c s kinh doanh ca ngi
bn(ko phi xp hng ln phng tin, ko phi lm th tc xk)
c im: ngi bn chu ngha v v chi ph ti thiu -> gi thp nht
Nhm F:
10

Cc k:
FCA( FREE CARRIER) giao hng cho ngi vn ti
FAS( FREE ALONG SIDE SHIP): giao hng dc mn tu
FOB
C IM: ngi bn ko phi thu phgn tin vn ti trm vn
ti chnh
Phn chia ri ro tn tht ni i ( ni xk)
Nhm C:

Cc k:
CFR( COST AND FREIGHT): ko mua bh
CIF
CPT(CARIAGE PAID TO): cc ph tr ti.
CIP: ( CARIAGE & INSURANCE PAID TO)cc ph v bo him tr ti

c im:
Ngi bn phi thu phng tin vn ti trn trm vn ti chnh nhng
phn chia ri ro tn tht hng ha ni i.
Nhm D: bn hng ti ni n
Cc k:
DAF( delivered at frontier): giao hng ti bin gii
DES( delivered Ex ship): giao trn ti ti cng n
DEQ( delivered Ex Quay): giao trn cu cng
DDU( delivered duty unpaid): giao hng ti ch, cha np thu( nk)
DDP: giao hng ti ch, tr thu
c im:
L nhng k bn hng ni n( ngi bn phi a hng ha an ton ti
ni n quy nh giao cho ngi mua) =>: phn chia tn tht ni n

b. Phn chia theo phng thc vn ti:

Cc k ch p dng cho vn ti ng bin:
- FOB, FAS. a im sau k phi l cng i quy nh
- CFR,CIF,DES,DEQ: (cng n quy nh)
Cc k p dng c cho mi phng thc vn ti:
( ng st, t, Hng khng, ng bin, Vn ti a phng thc)
11

- EXW, FCA( ni i quy nh)

- CPT, CIP, DDU, DDP ( ni n quy nh)
- DAF( a im trn bin gii): ch p dng vs cc quc gia c bin gii trn
t lin => ko c trm vn chuyn chnh=> ko phn chia ngha v vn ti
Trg hp vn chuyn bng g hng ko, gi tnh thu FOB chnh l gi ti cng
hng ko xut FCA
Vn dng:
- Tng cty lp my: LALILA: thng k cc hp ng NK theo DDP, DDU
nhng vn rng buc k bo him trong hp ng i vs ngi mua, v nu
gp ri ro, cc hp ng cung cp trong nc ca cty s c p ng kp thi
- Ngi M vo VN: trc y: EXW
Bjo: DDU, DDP nhg li l tr ngai i vs VN v gp rt nhiu ri ro i vs
nhng dn mi( ngoi tr cc dn c vn phng i din ti M) v M
kim sot rt cht ch cc hng ha nk vo nc h, phi nm tht chc cc
th tc thng quan ( i vs DDP)
vs DDU: ngi bn vn chuyn hng ti a im yu cu, phi i ngi
mua lm th tc thgn quan ri mi tip tc vc => nu th tc chm ch,
ri ro vn l ca ngi bn
nn tha thun bn giao ti trc ca khu nhp!!!
2.

ni dung ca Incoterms 2000 th hin ngha v ca ngi bn

v ngi mua trong tng k

a. ba k giao hng ln tu ti cng XK: FOB, CFR,CIF ( 80% GI TR

Hng ha XUT NHP KHU TI VN)
Nhn xt:
- ch p dng cho vn ti g bin
- Ri ro tn tht c phn chia khi hng ln tu ti cng i
- C th quy i gi gia 3 k ny
FOB + F --------> CFR+ I-------- CIF
FOB
+ F+ I----------------------- CIF
FOB CIF
CIF = FOB + R . CIF(1 +P)+ F
12

Vs R: t sut ph bh
P: li d kin trong phng n xut nhp khu
F: cc ph vn ti chnh t cng i ti cng n quy nh
CIF[1 R(1+P)] = FOB +F
(1)
ko ni g: p=10%
CFR CIF
CFR= C+F = FOB+ F
CIF= (FOB+ F)/[ 1 R(1+P)]
CIF = CFR/[ 1- R(1+P)]
(2)

b. Ba k giao hng cho ngi vn ti( FCA, CPT, CIP)

Nhn xt:
- p dng cho mi phng thc vn ti
- Ri ro tn tht phn chia ti ni i quy nh khi hng c giao cho ngi vn
ti
Vd: FCAcyHaiphong
13

- C th chuyn i gi gia 3 k ny
FCA + F ---- CPT+ I---- CIP
CIP= (FCA+F)/ [ 1- R(1+P)]
CIP= CPT/[1 R(1+P)]
F: T a im i ti a im n

(3)
(4)

Khi vc bng container giao hng ti cng n, nn la chn FCA thay cho
FOB, CPT thay cho CFR,
SO SNH?
CC IM KHC NHAU FOB
FCA
1. Phg thc vn ti g bin
Mi pt
p dng
2. Ngi bn chu
Hng giao ln tu ti Hng giao cho ngi
chi ph n
cng i
vn ti ni i
3. Ngi bn chu
Nt
Nt
ri ro n
4. Ngi bn gim C
Ko
st giao hng ti
cng i
5. p dng cho
Hng ri, phi giao
Hng ng (
14

HHXNK

ti cng xk

container) giao ti bi
container

c. Nm k giao hng ti ni n: DAF, DAS, DEQ, DDU, DDP

Nhn xt:
- c phn chia ri ro tn tht ti ni n( nc nk)
Ngha v:
- DAF: ngi bn a hng ha n a im quy nh trn bg, giao hng
trn phg tin vn ti ca ngi bn, lm th tc xk
- DES: ngi bn thc hin cc ngha v v chu chi ph a hng ti cng
n quy nh, giao cho ngi mua trn tu, ngi mua phi d hng,
lm th tc nk, chu mi ri ro tn tht tnh t khi hng c giao trn tu
ti cng n
- DEQ: ging DES, # DES 2 im: ngi bn phi d hng ti cng n,
phn chia ri ro trn cu cng
- DDU: ngi bn thc hin cc cv v chu cc chi ph a hng ha ti a
im ch quy nh( ko lm th tuc nk), ngi mua phi lm th tc nk, d
hng nhn hng v thanh ton
- DDP: ngi bn thc hin mi cv, chu mi chi ph a hng n ch quy
nh, ngi mua ch vic d hng nhn hng v thanh ton
d. 2 k EWX, FAS
EWX:
- Giao hng thuc c s ca ngi bn
- Ngi bn chu ngha v v chi ph ti thiu: o xp hng ln phng tin
vn ti; 0 lm th tc xut khu
- i vs ngi mua, nu k hp ng theo k ny, cn c bit quan tm n
kh nng thng quan xk cho hng ha
FAS: giao hng dc mn tu FREE ALONGSIDE SHIP
Lng hng xut nhp khu ln, tu ln xa b, thu x lan ra tu
ln
- Ngha v ca ngi bn ging FOB, ch khc 2 im: ngi mua phi xp
hng ln tu ti cng i, ia im phn chia ri ro: lan can tu ti cng i
quy nh
15

- Vn dng: khi vic giao hng phi thc hin chuyn ti ti cng i cn nu
tu vo c n tn cu cng nn thay bng k FOB cho r rng
III.

S DNG INCOTERMS
Sd vn bn Incoterms 2000 & 2010
Incoterms 2010 i vs vn mun chuyn i t vic sd chng t truyn
thng => chng t in t=> VN cha tng thch
Vn An ninh hng ha

1. La chn iu kin:
Cn c:
- iu kin vn chuyn t VN n cc th trg
- Kh nng thng quan cho hng ha.
- Kh nng thu phng tin vn ti v chuyn ri ro tn tht hng ha n
u
nu chu c ti ni n => nhm D
- Thc t hng ha c c ng v vn chuyn bng container ko
- Da vo phgn n xut nhp khu ban u lm cn c thay i cc k
Incoterms khc khi k kt hp ng
2.
-

chiu Incoterms vo hp ng mua bn:

Tn k
a im giao hng
Vn bn Incoterms gii thch( 2000 or 2010)
a im giao hng cn ht sc c th v xc nh c( nh hng n
chi ph giao nhn v trch nhim ca ngi bn)
tonrg trng hp ko ghi r a im, ngi bn c th chn 1 a im
tng khu vc giao hng l ht trch nhim. chi ph cn li ngi mua tr

3. Mua bn theo Incoterms 2010 phi thy nhng im sa i khc

Incoterms 2000
- Incoterms 2010 p dng cho c mb trong nc v mb quc t
- Ngoi th tc xk nh giy php xk, th tc hi quan th ngi bn cn them
trch nhim v mt an ninh i vs hng ha.

16

- FOB, CFR, CIF c hiu l nhng k giao hng trn tu ti cng i: a hng
ln tu an ton, san xp hng v tr chi ph mi ht trch nhim.
- CIF, CFR: ti cng n cf d hng ngi mua ko phi tr, ngi vn chuyn
ko c thu ca ngi mua( ngi bn phi tnh ton)
- Incoterms 2010 ch cn 11 k: nhm D DAF, DES, DEQ, DDU, DDP => THAY
DAF, DES, DDU bi k DAP( giao hng ni n)- delivered at place
DEQ -> DAT: DELIVERED AT TERMINAL( ko ch p dng cho cng bin)
4. Trong kinh doanh, nu mb nhng mt hng c ng bng container
vc th a im giao hng.
ni i thng l bi container( Con Yand) or trm gom hng container (
CFS container freight station ), cc bn nn chuyn i vic sd k chn FCA
thay FOB, CPT thay CFR, CIP thay CIF. ( chuyn giao ri ro hng ha ti ni
giao cho ngi vn chuyn)
5. Khi mua bh cho hng ha:
- Th1: CIF, CIP
: ngi bn c ngha v mua bh
Mua theo k bh C( ko BH tn tht ring)
Gi tr bh: 110%
Ngi mua cn m phn quy nh iu khon bo him trn hp
ng th mi bo m li ch ca mnh trong hp ng ( mua bh cty A,
gi tr:; k bo him; )
- Th2: cc k khc ko phn chia ngha v mua bh: ai mua th mua cho chnh
mnh, ko b rng buc bi i tc
Phn chia ri ro tn tht Ni i: ngi mua mua bh
Phn chia ri ro ni n: ngi bn mua bh
6. Cn nm c cng thc chuyn i gi gia cc k phc v cho
vic tnh ton la chn n cho hng, tnh thu xut nhp khu.
- Gi tnh thu xk: gi thc t ca hng ha ti ca khu xut
Ti bin gii: DAF
Ti cng hng khng: FCA
Theo g bin: FOB
- Gi tnh thu nk: gi thc t ti ca nhp
17

Ti bin gii: DAF

Ti cng hng ko: CIP
g bin: CIF
Theo Incoterms 2010: DAF tnh theo DAP
7. p dng Incoterms 2000 c 1 s k thay i do tp qun bun bn:
- FOB:
FOB giao hng ti cng n( gip ngi mua thu tu, d hng- cf
ngi mua tr)
Fob liner toms
Fob under ships tocke
Fobst: san v xp hng
Hn ch p dng nhng k thay i( v Incoterms ko c nhng k y)
Nu p dng cn phi gii thch trong hp ng
FOB st : ti cng giao hng, nh xk phi =chu trch nhim xp hng vo
kho cha
Incoterms 2010 ko cn cc k giao hng thay i nh th na
Nhng ri ro thng gp
- a im giao hng ko r rng( tu ln ko vo c cng, cu cng HP # cng
HP)
- Rt chi tit cc thng bo giao hng: thi gian, ni dung: chi ph tu tr, bo
qun, pht,
- Dn hiu sai: DDU: giao hng ti ch cha np thu ( M hay nhp theo gi
ny,), gp vn v thng quan nhp khu, dn chn a im cui => ko
nn!!!!
nn chn a im trc ca khu lm th tc hi quan!!!
Trn cng v l nh xut khu:
1

18

C kh nng chun
b hng xut khu
theo yu cu ko?
Hng c nht thit
phi giao qua lan
can tu ti cng bc
hng ko?

I
C

II
C

III
C

IV
C

V
C

VI
C

VII
C

VIII
C

IX
C

X
C

4
5
6
7

9
10

C kh nng thu c
ptvt vvc ti a
im n ko
C kh nng mua c
bh ko
C kh ng lm th
tc xk k?
C kh ng lm th
tc nk ko?
C kh ng chu mi
ri ro v ph tn
giao hng ti a
im n ko
C chp nhn giao
hng ti ni n an
ton ri mi tt ko
C kh nng d
hng ti cng n k
Hng c ng trong
container k
Incoterms la chn

FOB CIF DDP DES DEQ CFR EXW FCA CPT CIP

Trn cng v nh nhp khu:

1

3
4
5
6
7
8

10
19

C kh nng chu
mi ri ro, ph tn
n tn c s
ngi bn ko?
Hng c nht thit
phi giao qua lan
can tu ti cng bc
hng ko?
C kh nng thu c
ptvt ko
C kh nng mua c
bh cho hng ha ko
C kh ng lm th
tc xk k?
C kh ng lm th
tc nk ko?
Ni n c nht thit
l cng bin ko
C chp nhn giao
hng ti ni n an
ton ri mi tt ko
C kh nng d
hng t trn tu
xung ti cng n k
Hng c ng trong

II

III

IV

VI

VII

VIII

IX

container k
Incoterms la chn

FOB CIF DDP DES DEQ CFR EXW FCA CPT CIP

Bi 3: hp ng xut nhp khu

I.

Khi qut v hp ng xut nhp khu:

1. Khi nim:

Hp ng xut nhp khu hay cn gi l hp ng ngoi thng

hoc hp ng mua bn hng ha quc t, l s tha thun gia
ngi mua v ngi bn c tr s kinh doanh k 2 nc khc nhau
trong quy nh ngi bn phi giao hng, chuyn giao cc
chng t lin quan n hng ha v quyn s hu chng t cho
ngi mua; ngi mua phi thanh ton v nhn hng
Ko phi chp nhn vn bn, tha thun ming cng chp nhn ( ty tng
nc)
2. c im:

Ngoi c im chung ca hp ng mb( chuyn quyn s hu,

li ch ca 2 bn, xc lp quyn s hu ), hp ng xut nhp
khu c 5 c im ring:
Tr s kinh doanh: 2 nc khc nhau => c im ring bit nht!!!
Hng ha mua bn: c s di chuyn
ng tin thanh ton: ngoi t
Cho hng, chp nhn cho hng 2 nc khc nhau
Lut iu chnh hp ng:
Lut quc gia
Lut thng mi quc t
Tp qun bun bn quc t

3. iu kin hiu lc php l ca hp ng xut nhp khu: 4ddk

Ch th k kt hp ng
20

- Phi c quyn xut nhp khu hng ha trc tip

- Ngi ng ra k hp ng: ngi i din hp php theo lut, c y
nng lc php l{ v nng lc hnh vi
(Ch c k khi c vn bn y quyn nu ch th k kt ko phi ngi ng
tn trn giy php kinh doanh)
Cu chuyn bt ng sn VN!
Ni dung ca hp ng xut nhp khu:
- Phi tha thun c cc iu khon bt buc
Tn hng
S lg
Cht lg, Quy cch phm cht
Gi
Giao hng
Thanh ton
- Mt hng mua bn trog hp ng phi hp php
Hng t do xut nhp khu
Hng ha xk, nhp khu c k: qun l bng giy php xut nhp
khu( -> phi xin c giy php); hn ngch( phi c phn b hn
ngch v k{ trong pham vi ); hng qun l chuyn ngnh( qun l
theo b-> phi p ng c cc k ca b ch qun)
Hng ha cm xut nhp khu: ko k
- Cc tha thun a vo hp ng: ko c tri vi quy nh php l hin
hnh ca c bn bn v bn mua
Hnh thc tha thun: hp ng xut nhp khu trong k hin ti
lut pp VN vn phi k{ di hnh thc vn bn, nhng sa i, b
sung cng phi di hnh thc vn bn
Nguyn tc k kt: hon ton t nguyn
4. Cc loi hp ng xut nhp khu:

Thi gian thc hin hp ng:

- Hp ng xut nhp khu ngn hn: k xong thc hin ngay
Giao hng 1 ln
Gi c c th tha thun l gi c nh
21

- Hp ng xut nhp khu di hn:

Thi gian thc hin di
Giao hng nhiu t
Gi tha thun c th iu chnh hoc gi xc nh cho tng t giao
hng
Khi thanh ton, nu thanh ton bng L/C, c th vn dng L/C tun
hon, c th k hp ng bo him bao
C th dng nhiu phng thc thanh ton
Theo ni dung tha thun:
- Hp ng xut khu
- Hp ng nhp khu
- Hd gia cng quc t
- Hd i hng
- Hd mua bn cng ngh
Nh k d phi tm hiu cc mu hd gn vi mi nd kinh doanh
m bo hp ng c k{ kt cht ch
5. K kt hp ng xut nhp khu:

K hp ng trc tip: hp ng 1 vn bn, c y ch k ca cc

bn mb trc tip
Bn son hp ng c rt nhiu li th, bn nhn cn phi cn
nhc, xem xt k
Trn hp ng, nu nhiu trang vn bn phi k{, ng du gip lai
trn tng trang vn bn
Bn nhn c vb hp ng trc khi k phi nghin cu k tng iu
khon
vd: ngnh than VIT NAM
Vi doanh nghip VN: cn chn ngy, gi k kt
K hp ng gin tip: k{ thng qua sd cc th t giao dch, cn m
bo k hp ng php l, phi thng nht lut iu chnh hd, xc
nh ngy k{, ni k{, nhng trg hp cn thit c th thc hin xc
nhn mb chuyn t hd nhiu vn bn -> 1 vn bn
(1) Cho hng cam kt,Chp nhn cho hng
22

(2) n t hng, xc nhn ng

(3) Cho hng t do, chp nhn cho hng t do, xc nhn ng ca
ngi cho hng
Cu hi: nhng vn pht sinh trong khu k kt v thc hin hp
ng ca doanh nghip Vit Nam? Nguyn nhn? Bi hc kinh nghim?
Trng ti thng mi quc t VN
II.

Ni dung tha thun cc iu khon ca hp ng xut nhp

khu:
1. Nhm cc iu khon bt buc:

1.1. Tn hng:
Mc ch:
- Ng bn ko th suy din giao hang khc
- p m tnh thu i vs nghip v hi quan
Cn s dng nhng phng php din t tn hng ph hp quy
nh tn gi ca mt hng mua bn
Vd: xe my Sh 125cc hng Honda
1.2. S lng( trng lng)
- Thng nht n v tnh:
Vd nu c h M th quy v M( mt)
1ton= 1000kg
1MT= 1000kg
1LT=1016kg
1ST=997 kg
- Tha thun mua theo s lg:
S lng chnh xc, khi mt hang c th cn o m c khi giao
nhn( vd: 1000 xe my)
S lng c dung sai: mt hang c th kh cn o m chnh xc khi
giao nhn: qung, ng cc
20000MTs +- 10 at buyer oftion
23

Khi tha thun s lg c dung sai cho php cn ch r ai c chn dung

sai & quy nh gi cho phn chnh lch
a im xc nh s lg hay trng lng mua bn( cng i hay cng
n).
Nu p dng k Incoterms no th nn chn a im chuyn giao ri ro l
ni xc nh s lng, cht lng
- Tha thun theo trng lng:
Mua theo trng lng c b hay trng lg tnh hay trng lg tm?
Gross weight: c b
Net weight: tnh
Nu gi tr b nh hay ln hn hn gtri hng th phi tr b bao b
Xc nh trng lng b: b c tiu chun( vd: go xk 200g)
B ko theo tiu chun:
Gtm= Gtt.( 100%+ Wtc)/(100%+Wtt)
Gtm: trng lng tm
Gtt: trng lng thc t
Wtc: m tiu chun
Wtt: m thc t
1.3. Quy cch phm cht:
14 phng php!!!
Vd: hng dt may, y/c quy cch phm cht ging nh hng mu ngy
Xk hng nng sn: p2 da vo hm lg cc cht c trong hng ha mua bn ( quy
nh mc ti a, ti thiu)
Hng 2hand: da vo hin trng
Hng c thng hiu: da vo nhn hiu, gn vi a danh, a l ( vd: Sh Honda
Nb, Thailand,) -> cn tm hiu xem hng ha ti tt k bo h cha?
Hng ha k TCCL tiu chun c cng b (nm bnhieu? Cp ngy thng?...)
Cn c vo c im tnh cht hng ha cng vi cc phng php quy
nh phm cht hng ha c => chn p2 quy nh ph hp vi mt
24

hng
gia cng -> hng mu
Nng sn -> hm lng cc cht
my mc -> ti liu k thut km theo hng ha
3 IU KHON NY C TH GP VO 1 I VI HD N GIN, C TH TCH
RING, C TH K THM PH LC

25

1.4. Gi c:
Cn c
Da vo gi quc t ca hng ha Pw
Pw: c tnh ton bng ngoi t chuyn i c- trong cc hp ng mua
bn thng xuyn; trong k tm bnh thng
Chn ngun tham kho gi quc t ph hp:
Cafe: Brasil( sn giao dch caf)
Go: thi, n
Xng du: Sing
Phng php:
Gi c nh -> hp ng ngn hn
Gi linh hot: Hng ha nhiu, bin ng nhiu, kh d bo => hp ng
di hn
Gi quy nh sau : hng ha bin ng nhiu => hp ng di hn
Gi di ng ( gi trt): gi c th iu chnh nhng iu chnh theo c cu
chi ph trong gi hng
P1= Po [ A+ b1/b0. B+ c1/c0. C]
P1: gi phi thanh ton
P0: gi k hp ng
A,B,C: t trng chi ph c nh, chi ph ngvl, chi ph tin cng trong gi hng
b1,b0: ch s gi ngvl thi im thanh ton & k hp ng
c1,c0: ch s gi tin cng
Ph hp vi mua bn hng ha c tr gi ln, tgian sx di
ng tin tnh gi: mnh, n nh v gi tr s tt cho c 2 bn
Sau mc gi, phi gn vi k Incoterms tng ng

 Tha thun gim gi: cn lm r

- nguyn nhn gim gi: cp thng mi( bn bun, bn l), s lg, thanh
ton,
- t l % gim gi, cch tnh
- Vd: bn bun 10%, s lg >= 1000sp: 5%, thanh ton ngay: 2%
Gim gi n -> 17%
Gim gi kp: 10%a-> 5%. 90%a-> 2%.(1-90%.5%)a
-

26

1.5. iu khon giao hng: 6

a im: cc kz c th FOB: cng i-> ko c cng n, hng phi ti cng
n mi c thanh ton
Phi quy nh ni i, ni n 1 cch xc nh
Thi hn giao hng: gim thiu thp nht ngi bn vi phm, ko nn quy
nh giao hng vo ngy bao nhiu, nn quy nh 1 khong thi gian giao
hng, mc thi gian ko th chm hn
ngy giao hng cn l ngy lm vic, gn vi iu kin thi tit ( weather
working day WWD)
Day: days
Working day
Working day of 24 hs: c tnh tgian ngh( vd: 1 ngy lm vic vn l 8h -> 3
ngy)
Working day of consecutive 24hs: 1 ngy trn vn, 24h lin tc
Thng bo giao hng: qd bt buc
Thi gian thng bo
S lg thng bo
Nik dung thng bo
Phng thc giao hng:
Ni c xc nh l giao hng s b: vn cn trch nhim ca ngi
bn
Ni giao hng cui cng: ngi bn ht trch nhim
Giao hng 1 ln/ nhiu ln
Hng ko c chuyn ti/ c chuyn ti trong qu trnh giao nhn ( gn
vi chi ph, thi gian, ri ro)

 Tc xp hng v d hng trong 1 ngy giao nhn:

- Quy nh thng pht
- Chng t chuyn giao trong giao hng
Cha bi tp:

Bi 4:
- FOB
- Giao hng <= 30/5/09
- a hng ra cng 15/5/09
TH1: a hng ra sau khi ht thi hn thng bo giao hngNgi mua ko
thc hin ngha v thng bo 0-> chi ph ngi mua chu
TH2: a hng ra nhng thi hn thng bo giao hng cha ht: chi ph trc
khi ht trch nhim giao hng ngi bn chu
TH3: a hng ra cng, ngi bn ko nhn c thng bo giao hng, tu n
mun
Thng bo sn sng: notice of Readiness( NOR) thng bo ca hng tu
bui sng -> hiu lc giao hng t 1h chiu ngy hm
Bui chiu -> 8h snags ngy hm sau
Bi 5:
Gii quyt theo tha thun trn hp ng
cng xp hng quy nh -> cng i, ngi mua phi chu trch nhim
theo hp ng
1.6. iu khon thanh ton
Bt buc lin quan n h thng ngn hng 2 qg
Lut php: UCP
Ri ro: t gi, nh NK t chi thanh ton; nh XK ko cung cp ng hng; mt mt
do vn chuyn,
ng tin thanh ton:
- ng tin thanh ton = ng tin tnh gi: tha thun thanh ton bng
ng tin mnh, n nh

27

- ng tin thanh ton khc ng tin tnh gi -> ng tin tnh gi phi
mnh, n nh
Thi hn thanh ton: tr trc, tr ngay, tr chm, kt hp
Th1: nu c tha thun tr trc
- Tr trc vi mc ch ng trc m bo hp ng:
s tin tr trc nh( bng tin pht khi vi phm hp ng+ li sut
phi tr cho ngn hng trong 1 thng ca khon phi vay thc
hin hp ng),
thi hn ngn( 7-10 ngy),
ko tnh li( ko c yu cu gim gi)
- tr trc vi mc ch cp tn dng cho ngi bn
thi gian tr trc di
s tin ph thuc vo kh nng ca ngi mua v nhu cu ca ngi
bn
c tnh li thng qua gim gi bn
hp ng giao hng nhiu ln cn tha thun thm cch khu tr s
tin tr trc vo cc chuyn giao hng
vd: hp ng NK thp t HI QUAN tr gi 10tr$, 5 ln giao hng mi
ln 2$, ng trc 3tr$
ngn hng ADB cho VN vay 50tr$, 30 nm, 0.5%/nm -> ph sut tn
dng???? -> thi hn tn dng trung bnh???
Cc iu kin rng buc c vay
Th2: tr tin ngay
c thc hin di nhiu hnh thc
- Tr khi hng cha xp ln PTVT
- Tr khi xp hng ln PTVT
- Tr khi nh ot chng t
- Tr khi nhn c hng, kim tra cht lg, s lg hng
- Tr khi nh ot chng t & sau 1 s ngy xc nh
Cn xc nh r tr tin ngay trong trg hp c th no
Th3: tr tin chm( ngi bn cp tn dng cho ngi mua)
- Thi hn tr chm:
28

- Tin li tnh cho hng tr chm ko vt qu li sut vay ngoi t ph bin

trong cc ngn hng thng mi
Th4: kt hp
Phng thc thanh ton:L/C, D/A,D/P, ghi s, CAD( cash against
document),
L/C:
- Loi L/C
- Ngn hng m: Quy nh ngn hng ch danh trn hp ng, nu ko c
iu khon rng buc -> la chn ngn hng c chi ph thp hn
- B chng t thanh ton ngi bn phi xut trnh
Thanh ton nh thu
- D/P: documents against payment
Quy nh v ngn hng nh thu
B chng t km theo hi phiu khi thu tin
- D/A:
Quy nh v ngn hng nh thu
B chng t
iu kin giao chng t cho ngi mua
Thi hn ngi mua phi tr tin tnh t khi chp nhn hi phiu
Thanh ton chuyn tin( in chuyn tin : T/T)
- Ngn hng chuyn tin
- Hnh thc chuyn tin ( th chuyn tin? in chuyn tin?)
- B chng t ngi bn phi cung cp ngi mua c th chuyn tin c
Ha n
C/O
B/L nhm C,D ( vn chuyn bng tu)
Packing list: trg hp hng ha nhiu quy cch
Pt CAD: Thanh ton bng pt i chng t tr tin ngay: sau khi nk,
nh nk phi n ngn hng nc xk, k kt m ti khon thanh ton
ti ngn hng ca nh xk: trg hp hng khan him, kh c th tm c
nh cung cp thay th-> phi c vn phng i din gim st hng
ha cng nh b chng t -> pt ny t sd
29

- Thng nht ngn hng ngi mua phi k qu m tk thanh ton cho
ngi bn
- B chng t: ngi bn phi xut trnh c thanh ton
Hn ch ri ro hi oi trong thanh ton
- Ri ro khi ng tin thanh ton tang gi( nh xk c li) hay mt gi( nh nk
c li)
- Bin php:
Cch 1: trn hp ng xut nhp khu sd 1 ngoi t mnh or sd 1 gi
tin t nhiu ngoi t mnh bo m cho gi tr ca ng tin
thanh ton
Cch 2: khi thc hin hp ng, nh kd c th sd cc nghip v trn
th trg ngoi hi
Giao dch ngoi t c kz hn( bt buc thc hin)
Quyn chn mua/bn ngoi t
Giao dch hon i ngoi t: kt hp va mua va bn 1
lg ngoi t nht nh
VN: cc hp ng gn cht vi ng USD, USD/VND +3%-> doanh nghip hon ton ko phi d on th trg
ngoi t!
2. Cc iu khon khc
2.1.

Bao b v k m hiu

Bao b
- Tiu chun ha ->
- Cha c tiu chun ha:
Vt liu
Cu to
Phng thc cung cp
Gi c bao b: gn lin vi hng ha hay tnh ring
K k m hiu:
- Tiu ch
- K m hiu:
30

 >= 2cm
t nht c 2 mt lin nhau ca bao b
Mu sc:
vng/da cam -> hng c hi
: hng nguy him
Khc: hng thng thng
2.2.

Bo him

CIF or CIP => bt buc hp ng phi a vo iu khon bo him

-

Cng ty bo him ngi bn phi mua

Loi chng t bo him ngi bn phi cugn cp
iu kin bo him, gi tr bo him phi mua
Ni ngi mua khiu ni i bi thng tn tht nu c

Cc iu kin khc trn hp ng c th ko c iu khon bo him hoc nu c

ch cn ghi bo him do ngi bn thc hin( nhm D); bo him do ngi mua
thc hin ( nhm E,F,C tr CIF,CIP)
2.3.

Mua bn thit b bo hnh

2.4.

Bt kh khng:

- Bn cht: s kin bt kh khng phi tha mn 3 k:

Xy ra sau khi k kt hp ng
Khch quan, ko lg trc c
Ko th vt qua
Cc bn cn lit k cc trg hp bt kh khng
- Phn loi:
Bt kh khng ngin hn: c th d kin c thi im kt thc ->
vn phi thc hin hp ng khi kt thc bt kh khng
Bt kh khng di hn: ko d bo c thi hn kt thc -> hp ng s
ko fc thc hin
- Cn quy nh cc ti liu bn gp bt kh khng phi chng minh c s kin
2.5.

Khiu ni

- Trng hp thc hin khiu ni

- Thi hn khiu ni
31

- H s khiu ni bn vi phm
2.6.

Pht vi phm hp ng

- Trg hp pht
- S tin pht, cch tnh
2.7.

Trng ti

- Sd trng ti quy ch( cso t chc, c lut l) hay trng ti v vic( c tranh
chp vi thnh lp hi ng trng ti)
- Nu sd trng ti v vic -> quy nh r trnh t, cch thc la chn trong
ti, c s php l, chp hnh phn quyt ca trng ti
2.8.

Cc quy nh khc

S bn hp ng
Ngn ng
Thi hn hiu lc ca hp ng
Th tc thanh l hp ng, sa i, b sung hp ng

Bi tp 1:
tm hiu cc mu hp ng trong kinh doanh xut nhp khu:
Hp ng xk
Hp ng nk
Hp ng gia cng quc t
Hp ng i hng
Hp ng mua bn cng ngh
BI TP 2:
1 DOANH NGHIP CA VN NHP KHU HNG HA l 1 thit b
sn xut xi mng ca nh xk NB
Gi k hp ng 10tr $ ( gi EXW)
Chi ph vn chuyn ra cng i xp ln tu: 200000$
Thu xk: 2%
Cc ph vn chuyn v cng hi phng: 500000$
Tyr sut ph bo him: 0.4%
32

C cu chi ph ca thit b:
Nvl: 80%
Tin cng 10%
Khi thanh ton: tin nvl tng 20 %, tin cng tang 5%
Cho bit gi CIF thanh ton ti cng hp
Bit cty k hp ng nk theo gi di ng
CCH TNH:
EXWk hd -> EXW thanh ton -> FOBtt -> CIFtt
Bc 1: gi EXWtt: P1=p(A +b1/b B+ c1/c C)
= 10(0.1+0.8*1.2+0.1*1.05)=11,65$
Bc 2: FOBtt= gi EXWtt+ vn chuyn+ xk
= 11,65+ 0,2+ 2%FOBtt
FOBtt=12.091.836
Bc 3: CIFtt = (FOBtt+F)/[1-R(1+P)]= (12.091.836+500.000)/[10,004(1+0,1)] =12.647.486$

Bi 4: cc phng thc giao dch kinh doanh xut nhp khu

I.

Nhm cc phng thc giao dch thng thng

(Trc tip, qua trugn gian, i lu, gia cng, giao dch ti xut
c bit: u thu quc t, u gi quc t, mb trn sn giao dch hng ha quc
t)
1. Phng thc giao dch xut nhp khu trc tip

ang gia tng nhanh v t trng v xu hng\

1.1.

c im:

Hnh thc giao dch xut nhp khu ngi mua v ngi bn phi t thit lp mi
quan h v tha thun cc iu kin mua bn.
33

Mua bn hon ton t do

1.2.

Cc bc giao dch:

- Mua bn truyn thng: ngi mua t hng -> 2 bn hon gi ( mc c) ->

chp nhn gi
- Mua bn ln u:
ngi mua hi gi -> ngi bn cho hng-> hon gi-> chp nhn gi ->
xc nhn mua bn
1.3.

34

Cc nghip v giao dch:

Hi gi
Bn cht: ch l li ngh bc vo giao dch ca ngi mua vi ngi bn
V mt php l: ko rng buc trch nhim c ngi hi gi( ngi mua c
th hi nhiu ni)
Mc ch: thm d gi; la chn n cho hng tt
Ni dung hi gi: cn a vo cc iu kin mua bn tr gi ngi bn
c cn c tnh ton bo gi
Cho hng:
Bn cht: l li ngh k kt hp ng ca ngi bn i vi ngi mua
Php l: c th rng bucn trch nhim ca ngi bn nu l cho hng
cam kt
Cho hng cam kt: i vi hng thng thng ko khan him( hng tng
i n nh cc thng tin)
Rng buc trch nhim
Ch c cho bn n 1 khch hng
iu kin thu hi hay hy b cho hangf cam kt: iu 15, 16 cng
c mua bn hng ha quc t ( cng c Vience 1980)
Vn dng: mt hng ko khan him, gi n nh
iu kin hiu lc php l:
Ngi cho hng hp php
Ni dung cho hng chc chn
Hnh thc phi l vn bn
a ch ngi c cho hng xc nh
Cho hng t do:

35

Ko rng buc trch nhim

Vn dng: khi mt hng c xu hg khan him, gi bin ng kh d
bo
Ch rng buc trch nhim ngi bn khi ngi mua chp nhn cho
hng v ngi bn xc nhn ng ( hp ng 3 vn bn)
Du hiu phn bit:
Offer with agreement/ without
Thi hn rng buc trch nhim: c-> cam kt; ko c-> t do
Cc iu khon bt buc: ko -> t do
Ph thuc vo xc nhn cui cng ca chng ti-> t do
Hon gi:
Bn cht: s mc c cc iu kin mua bn
Php l{: cho hng trc ko cn hiu lc => 1 cho hng mi c a ra
tip tc thng lng
Chp nhn gi:
Bn cht: l s ng { cc iu kin mua bn trong n cho hng
iu kin hiu lc php l:
Do ngi c cho hng chp nhn
Ton b ni dung cho hng c chp nhn
Chp nhn trong thi hn hiu lc
Phi c phn hi n ngi cho hng
Hp ng xut nhp khu c k{ kt
Cho hng cam kt+ chp nhn
n t hng+ chp nhn
Cho hng t do+ chp nhn+ n t hng
Hp ng nhiu vn bn
Cc vn bn giao dch m bo hiu lc php l
Cn chn lut iu chnh hp ng. xc nhn ngy k kt v a im k
hp ng
Nn thc hin bc xc nhn mua bn trnh hiu nhm v tranh
chp sau ny

1.4.

Vn dng:

u im:
D thng lng, thay i cc k
Ko qua trung gian, gim chi ph
Nhc:
Nu th trg c nhiu ro cn gia doanh nghip trong nc & doanh nghip
nc ngoi th
Nu hp ng ko ln ko b p c chi ph thng lng
Ko hiu v vn ha, chnh tr-> ri ro
p dng:
Th trg truyn thng, h2 xm nhp tt vo th trg
Ch s ti ko hn ch s hin din trc tip ca thng nhn nc ngoi
Quy m giao dch ln b p chi phsi
Nghip v kd & kinh nghim m phn tt

2. Phng thc giao dch qua trung gian

2.1.

Khi nim

L phng thc mb m ngi mua ngi bn phi thong qua ngi t3 thon
thun cc k mb
2.2.

Trung gian xut nhp khu:

c im khc nhau
1. Mqh vi ngi y
thc
2. Tnh cht hot
ng

3. Chc nng chnh:

4. Th lao c hng
5. Ri ro
36

i ly
Nh mi gii
Hp ng i l-> di hn Hp ng mi gii theo
tng thng v
C th:
0
- ng tn
- S hu hng ha
- Chu trch nhim
gii quyt tranh
chp
Mb hng ha theo s y Ghp mi
thc
1 pha
C 2 bn mb
Thp hn
Caco hn

- Trong xut nhp khu h2 trung gian thng mi vi 2 hnh thc ph bin l
i l & nh mi gii
- S khc bit ca 2 thnh phn ny dn n trong thc t doanh nghip
thng la chn i l{ y thc xut nhp khu h2 khi phi mb qua trung
gian cn nh mi gii thng c sd khi tp qun th trg bt buc
Vd: giao dch trn sn chng khon
2.3. Giao dch xut nhp khu qua i l
La chn i l
(1) Chn thng nhn lm i l- cc tiu chun: kinh nghim, uy tn, vn,
c s vc kt kd ca i l
(2) S dng hnh thc i l?
Kn: i l{ l 1 thng nhn tin hng hot ng mb h2 theo s y
thc & c hg 1 khon tin hoa hng tnh trn doanh s mb t c hay
khi lg cv hon thnh
Phn loi:
Tiu ch1- thm quyn: l c quyn, l ph thong, l ton
quyn, tng l, l c bit
Tiu chis2- nd mqh gia i l vi ngi y thc: l th y(
hot ng vi danh ngha, chi ph, ca ngi y htacs & nhn
hoa hng), l hoa hng( danh ngha ca mnh, chi ph ca
ngi y thc), l kinh tiu( danh ngha & chi ph ca mnh)
Quy nh s lng i l sd trn th trg:
Nhu cu( d bo)
Tnh ton mc doanh s ti thiu i l phi t c ms c hiu qu
La chn i l phi m bo 2 nguyn tc:
- Hn ch s ph thuc( t dung i l{ c quyn)
- Thc y i l xy dng uy tn hnh nh trn th trg
Mi quan h: k kt hp ng i l
Chnh sch hoa hng:
- tnh theo t l % doanh s m/b
- S tin/ khi lg cng vic hon thnh
- Chnh lch gi bn/ gi mua
37

Xu hng: % doanh s m/b

Nc ngoi: hoa hng = % c nh+ % hoa hng ly tin
% hoa hng c nh phi gn vi 1 doanh s hp l
% hoa hng ly tin iu chnh theo mc tang dn, cn da
theo thng tin v kh nng bn hng ln nht, nh nht & bnh
qun ca i l
Duy tr pht trin mqh
Nguyn tc 1: coi i l{ nh 1 bp ca doanh nghip, ko c coi l l ngi bn hng
thu cho doanh nghip
Nguyn tc 2: coi trng li ch ca 2 bn, ko nn i hi qu nhiu nu th lao ko
tng xng
2.4.

Vn dng
giao dch xut nhp khu qua trugn gian c vn dng trong cc
trg hp:

- C s phn bit gia th trg trong nc v doanh nghip nc ngoi

- Th trng mua bn l mi i vi doanh nghip
- S dng ngi trung gian theo nguyn tc tn dng k kinh doanh sn c
gim chi ph u t ra nc ngoi
3. Phng thc bun bn i lu:

Doanh nghip ko cso ngoi t,/ NK nhng hng ha nh nc ko khuyn khch

3.1.

Khi nim:

L pt mb xk c kt hp cht ch vi nk, ngi bn ng thi l ngi mua. Mc

ch ca xk l i ly h2 nk c gi tr tng ng
3.2. c im:
- Phi c s kt hp gia nk vi xk
- iu kin cn bng trao i c cc bn rt coi trng:
38

Cn bng v mt hng( hng tt- hng tt, hng tn kho, hng khan
him,)
Cn bng v gi
Cn bng v tr gi trao i
Cn bng v k giao c s giao hng( FOB- FOB, xut CIF, nhp CIF)
- Thanh ton bng tin l rt hn ch: ch yu c b tr bng hng ha
- Bin php bo m thc hin hp ng xut nhp khu i lu bng cch
sd th tn dng i ng( L/C i ng)
3.3. Cc hnh thc xk i lu:
Hng i hng:
- Hng i hng c in: 2 bn, A B, ko dng tin
- Hng i hng hin i: c th nhiu bn tgia, c th dng 1 phn tin
thanh ton
Trao i b tr: cc bn c giao hng, c nhn hng v nh kz ms
quyt ton. Tha thiu s c b tr vo chuyn hng sau
Mua i lu: bn hng thu tin nhng tin ko gi v nc m gi ti nc
nk sau dung tin ny mua h2 khc
Giao dch bi hon:
Vd: M chuyn giao cng ngh cho VN hp tc chng khng b/
to mi trg kd
Nghip v mua li ( buy backs)
Vd: HQ cung cp cng ngh cho VN v c hng 1 phn li nhun
hoc sn phm
Sng ch
bng sng ch
Mua bn sng ch
Bn quyn s dng sng ch
bn bng sng ch
( hp ng mua bn Li- xng)
H Li- xng gin n( ngi bn hng <10% LN)
H li-xng c quyn ( 10-20%)
H Li- xng ton quyn( 20-30%)
39

L hnh thc trao i trong 1 bn cung cp trang thit b cng

ngh v c bn kia thanh ton bng cch nhn 1 phn sp hay 1 phn
li nhun t vic ng dng cng ngh
Nhn xt:
Bun bn i lu c thc hin di nhiu hnh thc khc nhau trong
gc kinh doanh ca Doanh nghip tp trung vo hnh thc
hng i hng v trao i b tr. Cn CP thng dng giao dch bi
hon hay mua i lu
3.4. Nghip v giao dch xut nhp khu i lu:
K hp ng
- Ngi kd c th chn k 1 hp ng hoc 2 hp ng ring
- Da vo k cn bng trao i m phn cc ddk mua bn( c s: mt
hng, gi,)
- m bo cho vic thc hin h sau khi k{ kt cn thanh ton bng LC
i ng
LC l 1 cam kt tr tin ca ngn hng m LC cho nh xk khi nh xk
xut trnh c b chng t thanh ton ph hp vi quy nh trong LC
LC i ng l loi LC trong c 1 iu khon quy nh c hiu lc
thanh ton th ngi hng li phi m 1 LC khc cho ngi m LC
ny hng
Vd: cty A ca Vn giao dch hng i hng vi cty B ca Thi. A cung
cp ht iu v B cung cp xe my. H tha thun thanh ton bng
LC i ng
Cc bn kim sot c ngha v thanh ton ca i tc
y l bin php m bo thc hin hp ng tt nht
4. Phng thc giao dch ti xut:

4.1.

Khi nim:
Ti xut l xk nhng hng ha nk nhng ko qua ch bin & sd
nc ti xut
- Thu nk c hon khi ti xut -> min thu
- K 2 hp ng ring nhng hng ha l 1, thay i v tgian giao hng & gi
- Sd LC gip lung
40

4.2.

c im:
Hng ti xut:
- Hng ti xut l hng nk
- m bo nguyn trng ko qua ch bin, td trong nc
- Ko thuc din chu thu xut nhp khu
Khch hng sd hng ti xut: c nhn, t chc, doanh nghip nc ngoi
Hp ng kd ti xut:
- K{ 2 h ngoi thng ring bit
- Nh kd rt quan tm n thanh ton bng LC gip lng
4.3. Cc hnh thc:
Tm nhp ti xut:
Vn tm nhp ti xut phi tha mn 3 k:
- L hp ng mua hng ca nc ny bn cho nc khc
- Phi k{ 2 h ngoi thng ring bit
- Phi lm th tc nk vo VN v xk ra khi VN
Chuyn khu:
- L h mua hng ca nc ny bn chon c khc
- Phi k{ 2 h ngoi thng ring bit
- Ko lm th tc nk vo vn & xk ra khi VN
Hng chuyn thng
Qua ca khu
Qua ca khu vo kho ngoi quan
Gian ln nhiu 2 hnh thc i lu v ti xut:
i lu: a hng ko chnh thng, tng gim gi tr, trn thu
Ti xut: trn thu, chim dng vn
4.4. Thanh ton:
- Thc hin 2 nghip v thanh ton c lp
- Thc hin thanh ton bng LC gip lng: do c im ca giao dch ti xut
l gn lin vi 1 mt hng mua v bn nn hp ng nk c nhiu im
ging h xk dn n b chng t thanh ton ca 2 h ny c nhiu im
ging nhau. Nh kd cn nhc thanh ton theo LC gip lng khi t mc
tiu ti xut c hng ha, nng cao hiu qu kd.
41

LC gip lng l loi th tn dng c ngn hng m th tn dng pht hnh

cn c vo 1 th tn dng khc
Vd: cng ty A ca Vn kd ti xut k{ h nk mt hng ca cty B TQ ti
xut cho cty C ca Nht. trn hp ng nk c tha thun thanh ton LC gip
lng
II.

Cc phng thc giao dch c bit

1. u gi quc t

- Khi nim: l phng thc bn hng c bit (pt xk hng ha c bit) c t

chc cng khai 1 ni nht nh( trung tm u gi). Ti , sau khi xem
trc hng ha( ch c 1 mt hng duy nht-> ch xem xt trn kha cnh
thng mi ), nhng ngi mua t do cnh tranh tr gi & hng ha c bn
cho ngi mua tr gi cao nht.
Khc vi u gi, u thu ko ch xem xt trn kha cnh gi c m cn
xem xt thm v cht lg hng ha, cht lg dv, cc iu kin i km,
- Cc nguyn tc:
Nguyn tc 3 bn: ngi bn, ngi mua, ngi t chc u gi;
mi bn u c quyn & ngha v nht nh!
Ngi bn ko chu trch nhim v cht lg hng sau khi bn u gi (
duy nht ch c trong u gi) => ngi mua phi xem trc hng ha!
Hng ha phi c phn l,nh k{ m hiu phn bit, ngi t
chc u gi c quyn a ra bt c l hng no bn, ko p t
theo th t
Nguyn tc th quyn: Ngi mua thng cuc phi thc hin xong
hp ng mi bn hoc chuyn nhg cho ngi khc
- Quy trnh:
chun b u gi: xy dng th l u gi
trng by hng ha
khai mc phin u gi
k kt & thc hin hp ng
Pt mun thnh cng phi to c cnh tranh thc s; cn tun th ng
ccc nguyn tc

42

2. u thu quc t:

- Khi nim: l 1 pt mua hng c bit, ngi mua cng b trc cc iu kin
mua hng ca mnh ngi bn bo gi, ngi mua s chn mua hng c
gi thp nht tha mn cc iu kin khc ph hp.
- Cc nguyn tc:
3 bn
Thng tin d thu phi y v n vi tt c ngi d thu
Xt thu phi ngang bng, bnh ng
Ngun gc d thu phi r rng
Phi m bo tt nguyn tc bo lnh, bo m, bo hnh trog u
thu
- Cc hnh thc u thu:
Theo phm vi xt thu:
u thu m rng: cng b trn truyn thng, nhiu ngi
tham d, mt nhiu tgian nh gi nh thu,
u thu hn ch: a ra cc tiu ch xt thu
ch nh thu
theo k thut u thu:
u thu 1 giai on
u thu 2 giai on: coi trng k thut, coi trng cng ngh
- cc bc:
chun b:
thng bo : i vi u thu m rng: tb cng khai; u thu hn
ch: gi th mi thu
s tuyn cc nh thu( ch p dng vi u thu hn ch)
thu nhn cc h s d thu v tin bo lnh d thu
khai mc phin u thu: thng qua bin bn m thu
nh gi cc nh thu xp hng da trn cc tiu ch ->: a rat
hang im, th hng => a ra kt qu ph duyt
cng b kt qu u thu, k kt hp ng vi ngi thng thu
so snh u gi vi u thu:
ging: pt giao dch b
43

 khc: u gi- th trg thuc v ngi bn -> gi cao

u thu- th trg thuc v ngi mua-> gi thp
la chn khch hng, ngi thng cuc: u gi( gi); u thu( gi, cht
lg, tiu chun k thut)
quy trnh ca u thu di hn, mt nhiu tgian hn( u thu ko th
cng b ngay trong phin u thu fmaf phi c qu trnh nh gi,)
3. Mua bn ti s giao dch hng ha quc t:

- Khi nim: th trg mua bn c bit c t chc cng khai 1 ni nht nh,
hot ng tng 1 khong thi gian nht nh, ti , thng qua nhng
ngi mi gii do s giao dch ch nh, khch hng s mua bn nhng mt
hng c s lg ln, c phm cht tg ng v c tiu chun ha.
- Cc nghip v mua bn:
Mua bn giao ngay: <10% giao dch mua tht bn tht, ngi bn
mun bn hng phi c hng sn, ngi mua mun mua hng th
trong tk phi c tin; nguyn tc t+2, chm nht 2 ngy sau khi k
hp ng phi chuyn giao tin & hng ha
Mua bn k hn: hot ng u c tm kim li nhun do chnh lch
gi thi im k hp ng & thi im thanh ton; c 2 hnh thc
u c:
u c gi tang: k{ hp ng mua vo vi gi ca ngy k, vic
thc hin hp ng sau
vd: 13/3:mua 1000 ton caf, p= 2000$/ton
t= 3month
13/6: 3 trg hp
V bn cht l u c, giao dch khng
u c gi xg: k{ hp ng bn ra vi gi ca ngy k, vic
thc hin hp ng sau 1 thoif hn nht nh
=> i hi h thng lut php y , nghim minh
Nghip v t bo him:
- Quy trnh:
G

44

 Moi gii ca khch hng y thc cho mi gii ca sn tin hnh giao
dch
Mi gii ca sn thc hin cc vic tm kim khch hng
Cc thng tin ca khch..
Mi gii ca sn bo gi cho mi gii ca kh
Mi gii ca kh bo gi n kh
Kh tin hnh cc lnh t bn hay t mua giao dch v np tin
m bo theo quy nh
Mi gii chuyn tin ca khch hng v b phn thanh ton
Tin of kh c chuyn v phng thanh ton
Mi gii cung cp hp ng mu khch hng k
n hn ca hp ng, khch hng a hp ng cho mi gii
Mi gii n b p hn thanh ton ca cty quyt ton cho khch
hng
Bi tp nhm:
Nhm 1: (1-13) thanh ton tin hng xut nhp khu: cc phng thc thanh
ton; hn ch ri ro( ng trn doanh nghip)
Nhm 2: 14-26 giao nhn v vn ti hng ha xut nhp khu ng bin: cc
phng thc thu tu vn chuyn hng ha xut nhp khu; chng t trong giao
nhn & vn ti hng ha; cc bc giao nhn hng ha xut nhp khu g bin(
tun 12)
Nhm 3: 27-40 bo him: kin thc cn cho doanh nghip xut nhp khu khi
phi bo him hng ha; cch thc mua bh hng ha xut nhp khu; khiu ni
i bi thg ri ro tn tht trong hng ha
Nhm 4: cn li: th tc hi quan i vi hng ha xut nhp khu: tr gi, phn
loi, xut x; quy trnh th tc hi quan i vi hng ha xut nhp khu; nhng
im khc gia th tc hi quan truyn thng vi hi quan in t
Bi tp tnh hung v cc phng thc bun bn quc t
Cu 1:
45

Bi 5: T CHC THC HIN HP NG XUT NHP KHU

I.

CC BC THC HIN HP NG XUT NHP KHU:

1. Phn tch hp ng xut nhp khu:

1.1.

Chnh sch qun l xut nhp khu i vi mt hng trong hp

ng k{:
Th tc v giy php xk, nk
Th tc kim tra hng nk, xk
Qun l bng hn ngch, giy php, b ch qun
1.2. iu kin Incoterms: cc ngha v: vn chuyn, bo him, hi
quan, giao nhn
1.3. iu kin phng thc thanh ton quc t trn hp ng:
Cc bn s bit nhng cv phi lm thu c tin hng v tr
tin hng
1.4. Loi hnh kinh doanh xut nhp khu:
Trc tip: mi cv ngi mua, ngi bn t thc hin
Trung gian: xc nh cv no nh trugn gian s lm
Xut nhp khu i lu:
Ti xut:
Gia cng quc t:

Gn vi tng loi hnh th cv ca cc bn s khch i

Nh kinh doanh s xc nh c 1 cch c th nhng cv mnh phi lm
theo ngha v trn hp ng
2. Cc bc thc hin:

2.1. Thc hin hp ng xut khu( ngi bn): 11 bc

Xin giy php xut nhp khu
S b thc hin cc yu cu ban u v thanh ton
Chun b hng xk
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 Kim tra hng xk

Thu pt vt
Mua bh
Th tc hi quan xk
Giao nhn hng xk
Lm th tc thanh ton
Khiu ni( gii quyt khiu ni)
Thanh l hp ng
2.2. Thc hin hp ng nk:
Xin giy php nk
n c ngi bn giao hng
S b thc hin cc yu cu ban u v thanh ton
Thu phvt( nu cn)
Mua bh cho hng ha( nu cn)
Lm th tc hi quan nk
Giao nhn hng nk
Kim tra hng nk theo quy nh
Th tc thanh ton
Khiu ni( gii quyt khiu ni)
Thanh l hp ng
Kt lun:
Khng c 1 quy trnh chun cho thc hin hp ng m ch l nh hng. ngha
v trn 1 hp ng ca ngi bn v ngi mua c tnh cht i ng. c nhng
cv phi theo tun t nhng c nhng cv cn kt hp thc hin nhnah & gim
chi ph. Mi cv hon thnh s c chng t ghi nhn, t to nn cc chng t
trong thc hin hp ng xut nhp khu.
V d:
Cng ty c d nh xk 1 mt hng thy sn vo th trg NB
- Ch ra nhng cv phi lm

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- Cty k{ c hp ng xk theo gi CFR (kobe), thanh ton bng th tn dng,

tr ngay, ng container hng nguyn FCL. Ch ra nhng bc cv phi lm sau
khi k hp ng
Tr li:
1: 5 bc trong hot ng kinh doanh xnk
2:
(1) xin giy php xk;
(2) tt bng LC-> n c ngi mua m LC, nu cha ng , yu cu ngi
mua sa LC;
(3) chun b hng ha xk theo ng cam kt
(4) thu tu vn chuyn
(5) lm th tc hi quan xk cho l hng
(6) giao nhn hng xk vi hng tu( mn v container,chuyn v c s, ng
hng, mi hi quan ktra, kp ch, vn chuyn ra tu,.)
(7) lp b chng t thanh ton theo ng quy nh trn LC xut trnh cho
ngn hng pht hng m LC
(8) thanh l hp ng
II.

NI DUNG CC BC CNG VIC THC HIN HP NG XUT NHP

KHU:

1. Xin giy php xut nhp khu:

- Phn chia ngha v:

Ngi bn xin giy php xk( tr trg hp EXW)
Ngi mua xin giy php nk( tr DDP)
- Quy nh:
Chnh sch qun l mt hng xut nhp khu hin ti: ch nhng mt
hng xut nhp khu c iu kin mi phi quan tm
Hng mu dch : do b Cng thng or b ch qun cp
hng phi mu dch: do Tng cc Hi quan cung cp
Giy php chuyn cho tng hp ng c th c bi b( xin cho
tng mt hagnf trogn 1 nm, ko cn tng chuyn)
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2.

S b bc u thc hin yu cu thanh ton: ch c 3 loi thanh ton sau mi

cn s b, nhng loi khc ko c s b

a. Thanh ton bng L/C:
Ngi mua: M LC; th tc sa i LC nu ngi bn yu cu
Ngi bn: kim tra LC nhn c, yu cu ngi mua sa i LC nu cn
b. Thanh ton tr trc( in chuyn tin TT):
Ngi mua: alfm th tc chuyn s tin tr trc theo quy nh
Ngi bn: i ngn hng gi thng bo xc nhn mi tin hnh giao hng
c. Thanh ton CAD(cash against documents ) tt i chng t tr tin
ngay
Ngi mua:
n ngn hng nh xk k bin bn ghi nh v thanh ton CAD;
k qu 100% gi tr hp ng m ti khon tn thc cam kt thanh
ton cho ngi bn
Ngi bn:
i ngn hng gi thng bo xc nhn ngi mua k{ qu , ti
khon tn thc c mor & c hiu lc;
n ngn hng xem ni dung ca bin bn ghi nh, c bit l phn
quy nh v b chng t thanh ton
D/A, D/P, TT tr ngay, tr chm, ghi s, sc, ko c bc s b thc hin

3. Chun b hng xk:

a. Hot ng xut nhp khu: gn vi nghip v to ngun & mua

hng xk
b. Vi 1 hot ng xut nhp khu c th:
Thu gom l hng xk
T chc bao b, ng gi
K cc k m hiu cho bao b hng ha
Kim tra s lg, cht lg hng ha-> giy chng nhn s lg, cht lg hng ha
Cn c vo cc iu khon v tn, s lg, cht lg, boa b, k m hiu quy
nh trn hp ng k{

4. Thu phng tin vn ti:

a. Phn chia ngha v: da vo iu kin Incoterms

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- Nh xk: C,D
- Nh nk: E,F
b. Cng vic thu ptvt:
- Thu tu ch: chy theo hnh trnh nh trc
c im
Cc bc
B/L: va l bin lai nhn hng, va l chng t s hu,
- Thu tu chuyn: chy theo yc ca ngi thu
Cn k vo hp ng thu tu=> cn am hiu a l vn ti, phi hiu
c tnh ca tu, hiu nng lc xp d ti cng, tnh hnh ti chnh
ca ch tu; m phn k{ hp ng thu tu-> am hiu hp ng
thu tu
t dng. K y thc
- Vn chuyn bng container:
Gi hng nguyn FCL full container load
Gi hng l LCL lost container load
Hiu v cc ph p dng cho vn ti bng containet tr 1 mc cc
m bo tt nht cho d
5. Mua bo him:
a. Phn chia ngha v:
- Ngi bn: C,D tr CFR,CPT
- Ngi mua: E,F,C tr CIP, CIF
Mua bh theo iu kin CIP, CIF c im khc so vi 11 iu kin cn li: mua cho
quyn li ca nh nk
11 iu kin cn li, bn no thy cn th mua!
b. Mua bh khi hp ng c k{ theo CIP, CIF:
- c k iu khon bo him trong hp ng xut nhp khu, L/C nu c
- Mua bh xut pht t hp ng xut nhp khu & LC-> giy ngh bo
him-> chp nhn th s phi ng ph-> cp chng t bh( ly chgns t vh
theo quy nh)-> k hu chng t bh, chuyn nhg cho ngi mua ri a
vo b chgns t tt tt tin hng
c. Mua bh theo 11 iu kin khc:
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- Phn chia ri ro ni i: ngi mua mua bh

- Phn chia ri ro ni n: ngibn mua bh
Cn:
- Phn tch ri ro
- Nghin cu cc iu kin bo him
- La chn iu kin bh
- Giy ngh bh
- Chp nhn bh, ng ph
- Nhn chng t bo him
DNG BI TP:
I.

Quyt nh xut nhp khu hng ha:

1. i vi quyt nh xk:

Tnh ch tiu t sut ngoi t xk( Hxk)

- L ch tiu cho bit tng s ni t phi chi ra khi xk thu c 1 n v ngoi
t
- Cng thc: Hxk= DTxk( ngoi t)/ CPxk(ni t)
- So snh vi t gi hi oi hin ti:
Hxk<t gi => c xk
Hxk> t gi => ko xk
Hxk= t gi => ha vn, xk duy tr kinh doanh, to vic lm, trogn ha
vn c 1 mc li itnsh trc
2. i vi quyt nh nk:
T sut ngoi t nk
- Cho bit tng s ni t s thu c khi phi chi ra 1 ng

V d:
1 doanh nghip nk xe my, nhng thng tin hin ti c bit:
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gi nk(CIF) 1000$,
thu nk 50%, thu VAT 10%, thu TNDN 25%, trch qu d phng ri ro
0,2%/doanh thu nk
Chi ph nk khc: 20$/ chic
Phng n nk t mc tiu li d kin 10% trn gi bn trong nc
T gi hin ti $=21000VND, li sut vay USD 6%/nm, chu kz kinh doanh 2 thng
Yu cu:
Nu gi bn xe trong nc l 56tr Vnd/ chic, cng ty c nn k hp ng nk ko?
Tnh ton cho bit mc gi c th k hp ng nk?
Bi cha:
K hp ng ko?
T sut ngoi t nk Hnk= DTnk/ CPnk

DTnk= 56.000.000
CPnk:
gi nk: 1000$
Thu nk= 50%.1000= 500$
Thu VAT= 10%.1500= 150$
Thu TNDN= 25%. 10%.56000000/21000=66,67$
Trch qu d phng= 0,2%.56000000/21000=5,33$
Chi ph NK khc= 20$
Tr li vay ngn hng: 2. 6%/12 thng.( 1000+500+150+20)= 16,7$
= 1758,7$
M

Hnk= 56000000/1758,7= 31843 VND/USD > t gi hin ti

Nn k hp ng
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Tm gi nhp khu: gi ha vn X
Gi gi NK l X( gi CIF): X>= CPnk/21000
II.

LA CHN N HNG XUT NHP KHU:

1. Quy i v cng 1 iu kin Incoterms:

2. Quy i v cng iu kin thanh ton( gi giao hng tr tin ngay)
P(cod): cacth on delivery
3. Nu c chi ph khc, cng n vo gi giao hng tr tin ngay so snh
4. i vi n hng xk: chn n c gi Pcod ln nht
5. i vi n hng nk: chn n c gi Pcod nh nht
Tr chm- ls tr chm -> tr ngay<- ls tr trc+ tr trc
P2-------------------------- Pcod
Vd: 1 doanh nghip nk kinh doanh mt hng thp xd nhn c 3 n cho
hng cho cng 1 l hng nh sau:
(1) Cho gi 400 000$ CIF hi phng, tr trc 20% 2 thng, tr ngay 70%, tr
chm 10% sau 3 thng; chi ph khc 2100$
(2) Cho gi 398.000$ CFR cng hi phng, tr ngay 80%, tr chm 20% sau 4
thng
(3) Cho gi 372000 $ FOB pusan, tr ngay 100%, chi ph khc 3140$
Bit rng, cng ph vn chuyn t Pusan- HP 27000$, ph bo him 0,4%; li
nhun d kin 20%
Li sut vay USD 6%/nm
Theo bn cng ty nn chn n cho hng no k hp ng nk
Bi lm:
Bc 1: quy i v cng gi CIF
(1) Cho gi CIF 400000$
(2) Cho gi CRF 398000$
Quy i CIF: gi CIF2= CRF/[1-R(1+P)= 398000/[1-0,4%(1+20%)= 399 919$
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(3) Cho gi FOB

CIF3= (FOB+F)/[1-R(1+P)= 400 924$
Bc 2: quy i v Pcod:
Pcod1= 400000+ 20%.400000.2th.6%/12th 10%.400000.3th.6%/12th = 400200$
Pcod2= 399919- 20%. 398000.4th.6%/12th= 398327$
Pcod3= 400924$
Bc 3:
Pcod1= 400200+ 2100= 402300$
Pcod2= 39832%
Pcod3= 400924+ 3140=404064$

Bi tp tnh hung

Tnh hung 3: LC ko s hiu

Tnh hp l:
-

3 bn tgia vo nv kinh doanh

Li nhun: c
Tnh php l: c 2 hp ng ngoi thng ring
Pt thanh toans: LC -> tt nht

Ko hp l:
-

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Php l{ cha y nhng vn tin hnh ( LC ko s)

Tr trc 50%: sd LC m tr 50% -> ko m bo quyn li ca mnh
Nu thanh ton bng LC sao ko thanh ton bng LC gip lung
Hp ng c hiu lc khi th tn dng c hiu lc -> tri vi quy phm php
l{( v LC c chp nhn th c lp!)

Ri ro:
- Ko ti xut c hng ha
- Ti xut c nhng gp kh khan v thanh ton
- Pht sinh chi ph gii quyt l hng

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