Incoterms I.Gii thiu chung .

iu kin thng mi quc t (International Commerce Terms- Incoterms) l nhng thut ng ngn gn c hnh thnh trong thc tin mua bn quc t gip ngi mua v ngi bn cc nc khc nhau, c phong tc tp qun bun bn khc nhau,ngn ng khc nhau, c lut l iu hnh khc nhau c th d dng quy nh v quyn li, ngha v i vi nhau trong qu trnh mua bn. Incoterms khng phi l lut bun bn quc t m ch l vn bn c tnh cht khuyn nh, khuyn khch ngi mua v ngi bn trn ton th gii t nguyn p dng bi tnh khoa hc, cht ch v ph bin ca Incoterms II.Kt cu of incoterm 2000. Incoterms 2000 c chia thnh 4 nhm vi 13 iu kin thng mi. Trong : a. Nhm E: Gm 1 iu kin: EXW - Ex Works (named place): Giao hng ti xng (a im quy nh b. Nhm F: Gm 3 iu kin: FCA - Free Carrier (named place): Giao hng cho ngi vn ti (ti a im quy nh). FAS - Free Alongside Ship (named port of shipment): Giao hng dc mn tu (ti cng bc hng quy nh). FOB Free On Board (named port of shipment): Giao hng qua lan can tu (ti cng bc hng quy nh c.nhm C gm 4 k -CFR(cost and freight:named port of destination)tin hng v cc ph(cng n quy nh) -CIF cost,insurance and freight(named port of destination)tin hng,bo him v cc ph(cng n quy nh) -CPT carriage paid to(named place of destination) cc ph tr ti(ni ch quy nh) -CIP carriage and insurance paid to(named place of destination)cc ph,bo him tr ti(ni ch quy nh) d.nhm D gm 5 K -DAF delivered at frontier(named place)giao hng ti bin gii(a im quy nh) -DES delivered ex ship(named port of destination)giao hng ti tu(cng n quy nh)

-DEQ delivered ex quay(named port of destination)giao hng ti cu cng(ti cng n quy nh) -DDU delivered duty unpaid(named place of destination)giao hng cha np thu quan(ti ni ch quy nh) -DDP delivered duty paid(named place of destination)giao hng np thu quan(ti ni ch quy inh) -SS incoterms 1990 2000 Kt cu ca Incoterms 1990 v Incoterms 2000 hon ton ging nhau. - Ni dung c bn c quy nh vi cc iu kin thng mi cng ging nhau. Nhng Incoterms 2000 c 3 thay i so vi Incoterms 1990 C th Thay i th nht: Quy nh r rng v ngha v, chi ph xp d trong iu kin FCA. Incoterms 2000 quy nh: - Nu vic giao hng c thc hin ti c s ca NB th NB phi chu chi ph bc, xp hng ln PTVT. - Nu vic giao hng c thc hin ti a im khc th NB khng chu chi ph bc hng m ri ro v chi ph ca NB s kt thc sau khi giao hng xong cho ngi vn ti Thay i th hai: thay i iu kin FAS: Nu theo Incoterms 1990, NM lm th tc xut khu th trong Incoterms 2000 quy nh NB phi lm th tc xut khu, np thu v l ph xut khu. Thay i th ba: thay i iu kin DEQ Nu theo Incoterms 1990, NB lm th tc nhp khu th trong Incoterms 2000 quy nh NM phi lm th tc nhp khu, np thu v l ph nhp khu III.c im nhm E - Ngi bn thc hin ngha v v chi ph ti thiu, cn ngi mua phi thc hin ngha v v chi ph ti a. - Ngi bn giao hng ti a im quy nh l ht ngha v c im nhm F:Ngi bn khng tr cc ph vn ti chnh v ngi bn s ht trch nhim vi hng ha sau khi hng ha c giao cho ngi vn ti do ngi mua ch nh ti ni i NHM C:Ngi bn phi tr cc ph vn ti chnh cho n tn ni n.

- a im chuyn ri ro v hng ha ti ni gi hng (ni i nhm D:Ngi bn chu mi chi ph a hng ti a im ch quy - a im chuyn ri ro v hng ho ti ni hng n iu kin EXW Ex works (Named place) Giao hng ti xng (a im quy nh) Ngi bn -Chun b hng theo ng HD. -Gip NM lm th tc HQ khi c yu cu vi chi ph ca NM -Giao cho NM cc chng t c lin quan n hng ha -Khng phi chu chi ph a hng ln PTVT do NM ch nh nu khng c s tha thun trc Ngi mua -Tr tin hng -Chu mi chi ph v ri ro k t khi nhn hng ti c s ca NB -Lm th tc v chu cc chi ph c lin quan thc hin thng quan XK, NK hng ha -FOB under taker - FOB di cn cu: ngi bn chu mi chi ph, ri ro cho n khi cn cu mc vo hng. - FOB stowed or FOB trimmed - FOB san xp hng: Ngi bn nhn thm trch nhim xp hng, san hng trong khoang tu. Nu hp ng khng quy nh g khc th ri ro, tn tht s c chuyn t ngi bn sang ngi mua khi vic xp hng hoc san hng thc hin xong. - FOB shipment to destination - FOB giao hng cng n: Ngi bn nhn trch nhim thu tu gip ngi mua ch hng n cng quy nh vi ri ro, chi ph thu tu do ngi mua chu. - FOB liner terms (FOB berth term) - FOB tu ch: Ngi bn khng chu chi ph bc d hng -Cc thp c bit of CIF v CFR - CFR, CIF liner terms CFR, CIF tu ch: Ngi bn khng phi chu chi ph bc d hng ho - CFR, CIF landed CFR, CIF d hng ln b: Ngi bn chu c chi ph v vic d hng ln b - CFR, CIF liner terms CFR, CIF tu ch: Ngi bn khng phi chu chi ph bc d hng ho

- CFR, CIF landed CFR, CIF d hng ln b: Ngi bn chu c chi ph v vic d hng ln b CIF and i: trong , gi hng bao gm c tin li tc (interest) cho vay hoc cho chu tin hng. - CIF and e (exchange): trong , gi hng bao gm c ph c chi ph i tin t tin nc NK sang tin ca nc XK CIF and w: trong , gi hng bao gm c chi ph mua bo him chin tranh. - CIF and wA: trong , gi hng bao gm c chi ph mua bo him theo iu kin wA. - CIF under ships tackle CIF di cn cu: theo , ri ro v tn tht v hng lc hp ng c k kt. - CIF FO ( CIF Free out): Ngi mua phi chu mi chi ph lin quan n vic d hng cng n. - CIF FIO (CIF Free in and out): Ngi bn khng chu chi ph bc d hng ho Cng thc quy i gia CIF, CFR, FOB: CIF = C + F + I = CFR + I = FOB + F + I Gi s mc li d tnh trong kinh doanh XNK l P%* CIF T l ph bo him l R%: >>> CIF = FOB + F + R%*(CIF + P%*CIF) CIF = FOB + F + CIF * R% * (1+P%) >>> CIF = [ FOB + F] / [1-R%*(1+P%)] = CFR / [1R%*(1+P%)] Cng thc quy i gia CIP, CPT, FCA: CIP = C + F + I = CPT + I = FCA + F + I Gi s mc li d tnh trong kinh doanh XNK l P%* CIP T l ph bo him l R%: >>> CIP = FCA + F + R*(CIP + P*CIP) CIP = FCA + F + CIP * R% * (1+P%) >>> CIP = [ FCA + F] / [1-R%*(1+P%)] = CPT / [1R%*(1+P%)] Kt lun-Incoterms khng phi l vn bn lut -Incoterms ch p dng vi giao dch mua bn HHHH, khng p dng khi mua bn hng ha v hnh. - Mun p dng ng Incoterms phi nm vng kt cu v ni dung tng iu kin thng mi -Incoterms ch cp n mt s ngha v c lin quan n giao nhn, vn ti, bo him, th tc thgn quan cho nn Incoterms khng th thay th cho hp ng ngoi thng. -Khi s dng Incoterms th phi dn chiu v ghi r phin bn s dng. -Nu s dng Incoterm th khng c quy nh nhng iu tri vi Incoterm.