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CU HI TRC NGHIM.

Chn cu tr li ng.. 2 Chn ng hoc sai v gii thch ngn gn 24

BI TP TNH HUNG.............................. 29 Phn 1. 13 bi tp tnh hung v Hi phiu... Phn 2. 08 bi tp tnh hung v phng thc thanh ton nh thu Phn 3. 53 bi tp tnh hung v phng thc tn dng chng t.. 29 35 40

Phn 4. 04 bi tp tnh hung v cc phng thc thanh ton khc 65

CU HI TRC NGHIM
1. Hy la chn cu tr li ng trong cc cu sau y: Cu 1: Loi hi phiu m khng cn k hu l: A. Hi phiu ch danh. B. Hi phiu theo lnh. C. Hi phiu trng.

Cu 2: Thut ng chit khu c ngha l A. Thanh ton ngay lp tc. B. Kim tra chng t ri gi chng t n Ngn hng pht hnh th tn dng yu cu thanh ton. C. Kim tra chng t v thanh ton trc ngy o hn. Cu 3: ng tin tnh ton, ng tin thanh ton trong hp ng thng mi c th l l ng tin ca nc: A. Ngi bn. B. Ngi mua. C. Nc th ba. D. c A, B, C u ng. Cu 4. Phng tin thanh ton c nhiu tin ch, tit kim tin mt, an ton n gin linh hot l : A. Hi phiu. B. Lnh phiu. C. Sc. D. Th. Cu 5: Loi th tn dng no sau y c coi l phng tin ti tr vn cho nh xut khu A. Th tn dng khng hy ngang. B. Th tn dng c iu khon . C. Th tn dng tun hon. D. Th tn dng chuyn nhng. Cu 6: V li ch quc gia, nh nhp khu nn la chn iu kin giao hng no sau y: A. FOB B. FAS C. CIF D. CFR (C&F)
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Cu 7: Theo UCP 600, khi th tn dng khng quy nh thi hn xut trnh chng t th c hiu l: A. 7 ngy lm vic ca ngn hng B. 7 ngy sau ngy giao hng C. 21 ngy sau ngy giao hng D. 21 ngy sau ngy giao hng nhng phi nm trong thi hn hiu lc ca th tn dng Cu 8: Trong mi hnh thc nh thu, trch nhim ca Collecting Bank l: A. Trao chng t cho nh Nhp khu B. Khng ch chng t cho n khi nh Nhp khu tr tin C. Khng ch chng t cho n khi nh Nhp khu k chp nhn hi phiu D. Tt c cc cu trn u khng chnh xc Cu 9: Ngy giao hng c hiu l: A. Ngy Clean on board trn B/L. B. Ngy pht hnh B/L. C. Ty theo loi B/L s dng. Cu 10: Cn c xc nh giao hng tng phn trong vn ti bin l: A. S lng con tu, hnh trnh. B. Hnh trnh, s lng cng bc, cng d. C. S lng con tu, s lng cng bc cng d. D. Tt c u khng chnh xc. Cu 11: Thi im ngn hng pht hnh th tn dng b rng buc trch nhim thanh ton i vi sa i th tn dng c xc nh l: A. T ngy pht hnh sa i th tn dng . B. 7 ngy lm vic tip theo tnh t ngy pht hnh sa i th tn dng . C. Tt c u khng chnh xc. Cu 12: Trong phng thc thanh ton nh thu trn (Clean Collection), nh xut khu phi xut trnh chng t no qua ngn hng: A. Vn n. B. Hi phiu. C. Ha n. D. Giy chng nhn xut x. Cu 13: B chng t hon ho l c s : A. Nh xut khu i tin ngn hng pht hnh th tn dng. B. Nh nhp khu hon tr ngn hng pht hnh s tin thanh ton cho ngi th hng. C. Ngn hng xc nhn thc hin cam kt thanh ton. D. Tt c cc cu trn u ng.
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Cu 14: Ngy 10/10/2009 Ngn hng A tip nhn mt Hi phiu i tin k pht ngy 08/10/2005 c quy nh thi hn thanh ton l: 30 days after sight. L ngn hng pht hnh th tn dng, ngn hng A phi tr tin: A. 30 ngy k t ngy 08. 10/2009. B. 30 ngy k t ngy 10. 10/2009. Cu 15: Trong thanh ton nh thu ngi k pht hi phiu l: A. Xut khu. B. Nhp khu. C. Ngn hng. Cu 16: Trong thanh ton tn dng chng t ngi tr tin hi phiu l: A. Xut khu. B. Nhp khu. C. Ngn hng pht hnh. D. Ngn hng thng bo. Cu 17: Khi nhn c cc ch th khng y hoc khng r rng thng bo th tn dng th ai c trch nhim phi cung cp cc thng tin cn thit khng chm tr gip ngn hng thng bo xc minh tnh chn tht b ngoi ca th tn dng. A. Xut khu. B. Nhp khu. C. Ngn hng pht hnh. Cu 18: Ngi k tr tin k phiu l: A. Nhp khu. B. Xut khu. C. C A v B. Cu 19: Trong thanh ton nh thu ngi k chp nhn tr hi phiu l: A. Xut khu. B. Nhp khu. C. Ngn hng. Cu 20: Ngi k pht k phiu l: A. Nhp khu. B. Xut khu. C. C A v B. Cu 21: Ngi k pht Hi phiu l: A. Ngn hng. B. Xut khu. C. Ty thuc hi phiu s dng.
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Cu 22: Trong nghip v tn dng chng t, tt c cc bn hu quan ch giao dch cn c vo: A. Chng t. B. Hng ha. C. Cc giao dch khc m chng t m c th lin quan n. Cu 23: Trong thanh ton nh thu ngi phi tr tin hi phiu l: A. Xut khu. B. Nhp khu. C. Ngn hng. Cu 24: Trong thng mi quc t, nh xut khu nn s dng li sc no: A. Theo lnh. B. ch danh. C. Gch cho. D. Xc nhn. Cu 25: Trong thng mi quc t khi t gi hi oi tng th c li cho ai? A. Nh xut khu B. Nh nhp khu C. Ngn hng D. Tt c cc bn Cu 26: Theo URC 522 ca ICC, chng t no sau y l chng t thng mi? A. Hi phiu. B. K phiu. C. Sc. D. Ha n thng mi.

Cu 27: Giy chng nhn cht lng hng ha do ai k pht: A. Ngi nhp khu. B. Ngi xut khu. C. Nh sn xut. D. Ngi mi gii.

Cu 28: Ngi quyt nh cui cng rng b chng t c ph hp vi cc iu kin v iu khon ca th tn dng l: A. Ngn hng pht hnh. B. Ngi yu cu m th tn dng. C. Ngn hng thng bo. D. Ngn hng xc nhn.
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Cu 29: B chng t thanh ton quc t do ai lp? A. Nh xut khu B. Nh nhp khu C. Ngn hng nhp khu D. Ngn hng xut khu Cu 30: Trong vn n ng bin ghi cc ph Freight prepaid th hin y l iu kin c s giao hng g? A. FOB B. FAS C. CIF D. EXW Cu 31: Trong vn n ng bin ghi cc ph Freight to collect, th hin y l iu kin c s giao hng g? A. FOB B. CIF C. C&F D. CPT Cu 32: Trong thng mi quc t loi hi phiu no c s dng ph bin? A. Tr ngay, ch danh. B. K hn, v danh. C. Theo lnh. Cu 33: Trong thng mi quc t, loi sc no c s dng ph bin A. ch danh. B. V danh. C. Theo lnh. D. Xc nhn. Cu 34: Mc ngi nhn hng vn n ng bin trong b chng t thanh ton nh thu l ai ? A. Ngn hng nhp khu. B. Ngi nhp khu. C. i din ca ngi xut khu. D. Ngn hng c ch nh. Cu 35: Cc t hi phiu c thi hn v s tin ging nhau, loi no c kh nng chuyn nhng cao hn A. Hi phiu theo lnh. B. Hi phiu trong thanh ton nh thu. C. Hi phiu trong thanh ton th tn dng. D. Hi phiu c bo lnh.
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Cu 36: Theo UCP600, chng t bo him phi c pht hnh bng tin no? A. Ghi trn ha n thng mi. B. Theo quy nh ca th tn dng. C. Ghi trong hp ng thng mi. D. Do ngi mua bo him chn. Cu 37: Theo URC 522 ca ICC chng t no di y l chng t ti chnh A. Ha n thng mi. B. Giy chng nhn xut x. C. Vn n ng bin. D. Hi phiu. Cu 38: Th tn dng tr tin ngay bng in, ngn hng c ch nh thanh ton khi tr tin phi lm g? A. Kim tra b chng t ph hp th tn dng. B. Khng phi kim tra chng t. C. Kim tra hi phiu thng mi. D. Kim tra ha n thng mi. Cu 39: Trong thng mi quc t, khi no lnh (giy) nh thu c nh xut khu lp? A. Trc khi giao hng. B. Sau khi giao hng. C. ng lc giao hng. D. Nh nhp khu nhn c hng ha. Cu 40: Ngi nhn hng trong vn n ng bin trong b chng t thanh ton th tn dng l ai? A. Ngi nhp khu. B. i din ca ngi np khu. C. Theo lnh ca ngn hng pht hnh th tn dng. D. Ngn hng c ch nh. Cu 41: Khi no giy chng nhn bo him hng ha c k pht: A. Trc ngy giao hng. B. Cng ngy giao hng. C. Sau ngy giao hng. D. Do ngn hng c la chn. Cu 42: Ngy k pht ha n thng mi l ngy no? A. Trc ngy giao hng. B. Sau ngy chng nhn bo him. C. Sau ngy vn n ng bin. D. Do ngi vn chuyn quyt nh.
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Cu 43: Vn n ng bin c lp: A. Trc ngy hi phiu tr ngay. B. Trc ngy bo him. C. Trc ngy ha n thng mi. D. Sau ngy ha n thng mi. Cu 44: Trong b chng t thanh ton th tn dng quy nh xut trnh Insurrance policy th phi xut trnh A. Giy chng nhn bo him. B. Bo him n. C. Hp ng bo him. D. c A, B , C u c. Cu 45: Trong hp ng thanh ton chm nh xut khu nn chn hi phiu g? A. Tr ngay B. C k chp nhn C. Hi phiu ngn hng D. C bo lnh Cu 46: Trong hi phiu thng mi Blank endorsed c hiu l g ? A. Khng k hu. B. K hu ghi r tn ngi chuyn nhng v ngi c chuyn nhng. C. K hu khng ghi tn ngi chuyn nhng. D. K hu ghi tn ngi c chuyn nhng. Cu 47: Trong thng mi quc t nh xut khu nn s dng Sc g? A. Theo lnh. B. Gch cho. C. ch danh. D. Xc nhn. Cu 48: Trong quan h thng mi quc t khi cc bn tham gia cha hiu bit v tin tng ln nhau th nn s dng phng thc thanh ton no? A. Chuyn tin. B. M ti khon ghi s. C. Nh thu trn. D. Tn dng chng t. Cu 49: Ngi thit lp cc iu khon nh thu D/P l ai? A. Nh nhp khu. B. Nh xut khu. C. Ngn hng nh thu. D. Ngn hng thu h.
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Cu 50: Trong thng mi quc t ngi lp lnh chuyn tin l ai? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng bn nhp khu. D. Ngn hng bn xut khu. Cu 51: Trong phng thc gia cng thng mi quc t cc bn c th p dng loi th tn dng no di y: A. Th tn dng khng th hy ngang. B. Th tn dng xc nhn. C. Th tn dng i ng. D. Th tn dng c iu khon . Cu 52: Vit nam t chc no pht hnh C/O? A. Ngi xut khu. B. Ngn hng thng mi. C. Phng Thng mi v Cng nghip. D. Cng ty Gim nh. Cu 53: Bo lnh thanh ton hng ha xut nhp khu c li cho ai? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng nhp khu. D. Ngn hng xut khu. Cu 54: Ai c th bo lnh thanh ton cho bn mua khi nhp khu? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng nhp khu. D. Ngn hng xut khu. Cu 55: Trong th tn dng iu khon v hng ha s dng cc thut ng for, about, circa-ch s lng hng ha theo UCP600 th dung sai l bao nhiu? A. Khng B. +10% C. +5 % D. +3% Cu 56: Trong thanh ton th tn dng, b chng t thng mi quc t c lp theo yu cu ca ai? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng m th tn dng. D. Ngn hng thong bo th tn dng.
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Cu 57: Theo UCP 500 ca ICC trong chng t bo him nu khng quy nh r s tin c bo him th s tin ti thiu phi l bao nhiu? A. 100% gi CIF. B. 110% gi CIF. C. 110% gi FOB. D. 100% gi ha n. Cu 58: Ngn hng kim tra ch chp nhn thanh ton loi vn n no di y: A. Nhn hng xp. B. Vn n hon ho. C. Vn n hon ho xp hng. D. Vn n k hu trng. Cu 59: Ai l ngi k pht hi phiu trong th tn dng? A. Ngi xut khu. B. Ngn hng thng bo. C. Ngi th hng. D. Ngn hng c y quyn. Cu 60: Ngn hng pht hnh L/C ch chp nhn loi chng t no sau y: A. Chng t k pht trc ngy giao hng. B. Chng t k pht sau ngy k hp ng nhng trc ngy giao hng. C. Chng t k pht sau ngy giao hng. D. C ba trng hp trn u khng chnh xc. Cu 61: Th tn dng c xc nhn c li cho ai? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng pht hnh. D. Ngn hng thng bo. Cu 62: Tin k qu xc nhn th tn dng do ai tr? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng pht hnh. D. Ngn hng thng bo. Cu 63: Nhng chng t no c th do bn th 3 cp theo yu cu ca th tn dng: A. Hi phiu. B. Ha n thng mi. C. Giy chng nhn xut x. D. Bng k chi tit hng ha.
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Cu 64: Mt th tn dng giao hng iu kin CIF v yu cu mt giy chng nhn bo him trong s cc loi sau, giy chng nhn no c chp nhn A. Bo him ng 100% gi tr ha n B. Bo him ng 120% CIF C. Bo him 110% CIF, nu th tn dng khng quy nh s tin bo him ti thiu. D. Bo him 110% s tin bo him ti thiu quy nh trong th tn dng Cu 65: Theo UCP600 hi phiu c th c k pht vi s tin t hn gi tr ha n khng? A. Khng. B. C. C. Ty theo ngn hng quy nh. D. Ty theo nh xut khu quy nh. Cu 66: K qu m th tn dng s c li cho ai? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng pht hnh. D. Ngn hng thng bo. Cu 67: Ai l ngi k qu m th tn dng nhp khu? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng pht hnh. D. Ngn hng thng bo. Cu 68: Hnh thc m th tn dng (th, in) do ai quyt nh A. Ngi nhp khu B. Ngi xut khu C. Ngn hng pht hnh D. Ngn hng thng bo Cu 69: L ngi nhp khu trong thanh ton th tn dng, nu c chn loi th tn dng th khng nn chn loi no? A. Th tn dng khng hy ngang. B. Th tn dng khng hy ngang c xc nhn. C. Th tn dng tun hon. D. Th tn dng c iu khon . Cu 70: Ngi chu trch nhim thanh ton cho ngi th hng trong thanh ton th tn dng l ai? A. Ngi nhp khu. B. Ngn hng pht hnh. C. Ngn hng thng bo.
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Cu 71: Trong cc loi th tn dng sau loi no ngi trung gian khng phi lp chng t hng ha? A. Th tn dng khng hy ngang. B. Th tn dng chuyn nhng. C. Th tn dng tun hon. D. Th tn dng gip lng. Cu 72: Trong thanh ton th tn dng ngi nhp khu da vo vn bn no kim tra chng t thanh ton? A. Hp ng. B. Th tn dng . C. Tha c ngn hng. D. Hp ng v th tn dng. Cu 73: Gi s ngi xut khu khng giao hng nhng xut trnh chng t ph hp vi iu khon ca th tn dng th ngn hng pht hnh x l nh th no? A. Vn thanh ton. B. Khng thanh ton. C. Thanh ton 50% gi tr. D. Ty ngn hng quyt nh. Cu 74: Ngy ghi trn ha n thng mi trong thanh ton th tn dng phi l: A. Trc hoc cng ngy giao hng. B. Cng ngy giao hng. C. Sau ngy giao hng. D. Trc hoc cng ngy ht hn hiu lc th tn dng. Cu 75: Trong iu kin giao hng CIF, trn B/L phi ghi ph cc nh th no? A. Freight to collect B. Freight prepayable C. Freight prepaid D. Freight to be prepaid Cu 76: Khi s dng th tn dng tun hon s c li cho ai? A. Ngi nhp khu. B. Ngi xut khu. C. Ngn hng pht hnh. D. Ngn hng thng bo. Cu 76: Back to back credit c s dng trong trng hp no? A. Hai bn xut khu v nhp khu khng tin nhau. B. Mua bn chuyn khu, ti xut khu. C. Mua bn i lu. D. Gia cng quc t.
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Cu 77: Loi th tn dng no sau y c coi l phng tin cp vn cho bn bn trc khi giao hng A. Th tn dng khng hy ngang. B. Th tn dng c iu khon . C. Th tn dng tun hon. D. Th tn dng c th chuyn nhng. Cu 78: Reciprocal credit c s dng trong trng hp no? A. Hng i hng. B. Ngn hng hai bn xut khu v nhp khu tin tng nhau. C. Nh xut khu khng tin tng ngn hng tr tin. D. Hai bn xut, nhp khu m ti khon cng mt ngn hng. Cu 79: Loi th tn dng no c s dng khi ngi xut khu ng vai tr l ngi mi gii: A. Th tn dng tun hon. B. Th tn dng chuyn nhng. C. Th tn dng d phng. D. Th tn dng c iu khon .

Cu 80: Trong nh thu D/A ngi Xut khu (A) chuyn nhng hi phiu c chp nhn cho ngi th hng mi (B) n hn ngi th hng B i tin nhng ngi nhp khu khng tr tin vi l do hng ha h nhn c khng ng vi hp ng. Hi trch nhim thanh ton ny ai phi gnh chu: A. Ngi xut khu. B. Ngi nhp khu. C. Ngi xut khu v ngi th hng. D. Ngi th hng.

Cu 81: Ngn hng xc nhn vn phi thanh ton khi: A. Cc chng t ph hp c xut trnh n ngn hng sau ngy th tn dng. B. Cc chng t khng ph hp c xut trnh n ngn hng trong hn th tn dng. C. Cc chng t ph hp c xut trnh n ngn hng trc ngy th tn dng. D. C A, B, C u sai.

Cu 82: Chng t xut trnh chm l chng t xut trnh: A. Sau ngy ht hn hiu lc ca th tn dng. B. ng ngy ht hn hiu lc ca th tn dng. C. Trc ngy ht hn hiu lc ca th tn dng. D. C A, B, C u sai.
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Cu 83: Theo UCP600 ca ICC nu th tn dng khng quy nh g khc th gi tr hi phiu c c php vt s d ca th tn dng hoc gi tr cho php trong th tn dng hay khng? A. C. B. Khng. C. Do ngi Xut khu quyt nh. D. Do Ngn hng thanh ton quyt nh. Cu 84: Ngi xut khu khi kim tra th tn dng pht hin sai st cn b sung sa i th phi lin h ngh vi ai? A. Ngn hng thng bo. B. Ngn hng pht hnh. C. Ngn hng thanh ton. D. Ngi nhp khu.

Cu 85: Mt th tn dng c nhng thng tin: Date of issue: 1-3-2005; Period of presentation: 20-4-2005; Expiry date: 1-5-2005. Hiu lc th tn dng c hiu l ngy no? A. 1-3-2005 B. 20-4-2005 C. 1-5-2005 D. T 1-3-2005 ti 1-5-2005 Cu 86: Trong th tn dng xc nhn, ngi c ngha v thanh ton cho ngi th hng l ai? A. Ngi nhp khu. B. Ngn hng pht hnh th tn dng. C. Ngn hng thng bo th tn dng. D. Ngn hng xc nhn. Cu 87: Khi nhn c b chng t thanh ton th tn dng. Ngn hng thng bo pht hin c mt chng t khng c trong quy nh ca th tn dng th ngn hng s x l chng t ny nh th no? A. Phi kim tra. B. Phi kim tra v gi i C. Gi tr li cho ngi xut trnh. D. Gi chng t ny i m khng chu trch nhim. Cu 88. Vn n hon ho c hiu: A. L mt vn n ph hp vi cc iu kin v iu khon ca th tn dng trn mi phng din. B. L mt vn n khng c bt c s sa li no. C. L mt vn n khng c bt c s ghi ch no v khuyt tt ca bao b, hng ha.
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Cu 89: Mt hi phiu thng mi k hn c ngi nhp khu k chp nhn ngha l: A. Ngi nhp khu cam kt thanh ton khi o hn v iu kin. B. Ngi nhp khu cam kt thanh ton khi o hn c iu kin. C. Ngi nhp khu cam kt thanh ton khi ngi xut khu yu cu. B. C A, B, C u sai.

Cu 90. Ngn hng A pht hnh th tn dng cho nh xut khu c thng bo qua Ngn hng Dresner. Sau v mt s l do nht nh nh xut khu c yu cu c thay i thng bo th tn dng qua Ngn hng B. cng v ngn hng A, bn s hnh ng theo cch no? A. Pht hnh li th tn dng v chuyn ti ngn hng B. B. in cho ngn hng Dresner yu cu h thng bo th tn dng cho ngi hng qua ngn hng B C. in hy thng bo th tn dng ti ngn hng Dresner ri lm th tc thng bo th tn dng ti ngn hng B D. C hai cch 2 v 3

Cu 91. Nh xut khu sau khi giao hng p dng phng thc thanh ton tn dng chng t, phi xut trnh cc chng t: A. Theo quy nh ca th tn dng. B. Theo quy nh ca hp ng. C. Ty ngi xut khu lp. D. C A, B, C u sai.

Cu 92. Khi ngn hng pht hnh nhn c b chng t th hin trn b mt khng ph hp vi iu khon v iu kin ca th tn dng, th: A. Phi gi ngay chng t tr li ngn hng xut trnh. B. Phi giao cho ngi nhp khu h quyt nh. C. Phi thng bo ngay cho ngi nhp khu bit tnh trng ca b chng t. D. Phi quyt nh tr tin nc ngoi hay khng trn c s c tham kho kin ca ngi nhp khu.

Cu 93. Nu trong th tn dng khng tuyn b r rng p dng UCP no th: A. Th tn dng p dng t ng UCP B. Th tn dng p dng t ng UCP 400 C. Th tn dng p dng t ng UCP 500 D. Th tn dng khng p dng UCP no

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Cu 94. Ngn hng thng bo nhn c th tn dng m bng in khng c Test: A. C th thng bo th tn dng ny m khng c cam kt g t pha ngn hng. B. C th t chi thng bo, tuy nhin n phi thng bo mt cch hp l v khng chm tr cho ngn hng pht hnh v s t chi ny. C. Nu ngn hng thng bo sn sng thng bo th tn dng ny th h phi yu cu bng c s xc minh tnh chn thc b ngoi ca th tn dng . Cu 95. Mt th tn dng yu cu: hi phiu k pht i tin ngi xin m th tn dng: A. Yu cu ny b b qua. B. Hi phiu s c kim tra nh chng t ph. C. UCP khng cho php s dng ch th dng ny. D. C A, B, C, u sai. Cu 96. Bng vic bn hng theo phng thc tn dng chng t, ngi xut khu c th chc chn rng: A. S nhn c tin hng. B. S nhn c tin hng khi c b chng t hng ha ph hp cc iu khon ca th tn dng. C. S khng gp ri ro trong thanh ton. Cu 97. i vi mt sa i th tn dng: A. Ngi th hng c quyn yu cu sa i. B. Ngi th hng khng c quyn yu cu sa i. C. Ngi th hng phi c ngha v yu cu sa i. D. C A, B, C u sai.

Cu 98. Ngay sau khi nhn c ch th khng r rng v vic sa i th tn dng: A. Ngi th hng phi yu cu ngi xin m th tn dng lin h vi ngn hng pht hnh xc minh. B. Ngn hng pht hnh phi cung cp thng tin cn thit khng chm tr. C. Ngn hng thng bo phi yu cu ngn hng pht hnh xc minh khng chm tr v vic ny.

Cu 99. Ngn hng phi kim tra cc chng t theo yu cu ca th tn dng : A. m bo chng c tnh chn thc v ph hp. B. m bo rng nhng tiu chun quc t v nghip v ngn hng c phn nh trn cc chng t . C. m bo rng hng ha c giao ng nh hp ng thng mi. D. m bo rng chng ph hp trn b mt vi cc iu khon v iu kin ca th tn dng.
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Cu 100. Ngy ghi trn vn n phi: A. Cng vi ngy giao hng cui cng quy nh trong th tn dng. B. Trc ngy giao hng cui cng quy nh trong th tn dng. C. Sau ngy giao hng cui cng quy nh trong th tn dng. D. Ngy giao hng chnh thc. Cu 101. Ngy pht hnh th tn dng ph thuc vo: A. Quy nh trong hp ng thng mi. B. Ngy giao hng. C. Khong cch gia nc xut khu v nc nhp khu. D. C A, B, C u ng. Cu 102. Ngy ht hn hiu lc ca th tn dng c coi l: A. Ngy giao hng cui cng. B. Ngy ht hn xut trnh chng t. C. Ngy ghi trn vn n. D. Ngy hiu lc ghi trn th tn dng. Cu 103. Khi nhn c chng t tha so vi quy nh ca th tn dng. Ngn hng phi: A. Bt buc kim tra tt c (c chng t tha). B. Chuyn h chng t tha sang ngn hng nc ngoi. C. Chuyn tr li cho ngi xut khu. D. Khng kim tra nhng phi lit k n vo bng chng t nhn c. Cu 104. Mt th tn dng quy nh s dng hi phiu theo lnh ca Ngn hng A, nhng khi kim tra chng t ngn hng A thy c ghi Pay to the order cng ty B trn Hi phiu. Ngn hng A : A. Sa thnh Pay to the order ngn hng A sau chuyn ti Ngn hng nc ngoi. B. K hu Hi phiu ri chuyn ti ngn hng nc ngoi. C. Yu cu ngi xut khu sa li hi phiu cho ng vi quy nh ca th tn dng. Cu 105. Ngn hng m th tn dng kim tra b h s xin m th tn dng nhm: A. m bo th tn dng m theo ng cc iu khon ca hp ng. B. m bo rng nh nhp khu thanh ton y v nhn hng. C. Trnh mi tu chnh th tn dng sau ny. D. A, B, C u ng. Cu 106. Khi nh nhp khu k qu 100% tr gi th tn dng, nn yu cu ghi trn B/L nh th no? A. Ngi nhn hng: theo lnh ca ngi bn. B. Ngi nhn hng: theo lnh ca ngn hng. C. Ngi nhn hng: ngi th ba. D. Cc cu trn u sai.
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Cu 107. Nu th tn dng quy nh giao hng lm 3 ln, thanh ton tng phn m nh xut khu khng thc hin ng thi hn ln giao hng th nht nhng vn m bo ln giao hng th 2 v th 3 ng thi hn th ngn hng m th tn dng s lm g theo ng tinh thn ca UCP600: A. T chi thanh ton. B. Thanh ton cho ln th 2 v ln th 3 giao hng ca nh xut khu. C. T chi thanh ton cho ngi xut khu d ngi nhp khu chp nhn thanh ton. D. Cc cu trn u sai. Cu 108. Trong cc hnh thc k hu, hi phiu c k hu ti a bao nhiu ln? A. Mt v ch duy nht mt ln, trong cc trng hp thay i ch s hu tip theo th ch c php trao tay. B. Ti a 2 ln: mt ln do ngi th hng k hu theo lnh, ln th 2 do ngi th hng theo lnh k ch nh ngi th hng tip theo. C. V s ln, min l mt sau t hi phiu cn ch trng k hu. D. S ln k hu ty thuc ngi k pht ban u quyt nh. Cu 109. i tng no s k chp nhn trn hi phiu dng trong phng thc thanh ton tn dng chng t? A. Nh nhp khu. B. Ngn hng m th tn dng. C. Ngi bo lnh nhn hng. D. Ngn hng thng bo. Cu 110. Phng thc thanh ton no cha ng ri ro nhiu nht i vi nh xut khu? A. Ghi s B. Chuyn tin tr trc C. Chuyn tin tr sau D. C A, B, C u ng. Cu 111. C th chit khu b chng t theo nhng loi th tn dng no? A. Tt c cc loi th tn dng, tr th tn dng tr ngay. B. Tt c cc loi th tn dng, tr th tn dng c th hy ngang. C. Tt c cc loi th tn dng, tr th tn dng c xc nhn. D. Tt c cc loi th tn dng.

Cu 112. Phng thc thanh ton no cha ng ri ro nhiu nht i vi nh nhp khu? A. Ghi s. B. Chuyn tin tr trc. C. Chuyn tin tr sau. D. C A, B, C u ng.
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Cu 113. Trong phng thc thanh ton tn dng chng t, ngy giao hng phi nm trong khong thi gian no? A. Khng sm hn ngy ngn hng thng bo th tn dng cho nh xut khu v khng mun hn ngy ht hn hp ng thng mi. B. Khng sm hn ngy m v khng mun hn ngy ht hn th tn dng. C. Khng sm hn ngy nh nhp khu np n xin m th tn dng v khng mun hn 60 ngy k t ngy k kt hp ng thng mi. D. C A, B, C u ng.

Cu 114. Ngn hng pht hnh th tn dng s t chi thanh ton gi tr th tn dng khi: A. Bn bn trnh b chng t tr hn. B. Chng t khng ph hp vi qui trnh th tn dng. C. C A v B u sai. D. A v B u ng.

Cu 115. Ngn hng xc nhn th tn dng khng thanh ton gi tr th tn dng cho bn bn nu: A. B chng t khng ph hp vi hp ng. B. Bn mua ph sn. C. Ngn hng pht hnh ph sn. D. A, B, C u sai. Cu 116. Ngn hng nh thu c ngha v thanh ton tin cho nh xut khu khi: A. Bn mua t chi thanh ton. B. Chng t b tht lc qua bu in. C. A v B u sai. D. A v B u ng. Cu 117. Khi bn mua t chi thanh ton gi tr nh thu, ngn hng xut trnh c trch nhim vi bn bn v vic: A. Lu kho hng ha. B. Thng bo cho bn bn x l. C. Bo him hng ha. D. Kin bn mua vi phm.

Cu 118. Ngn hng thng bo th tn dng khng c trch nhim v vic: A. Kim tra tnh xc thc ca th tn dng. B. Kim tra chng t vi qui nh th tn dng. C. C A v B u sai. D. C A v B u ng.
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Cu 119. Ngn hng chuyn giao ch th nh thu c trch nhim: A. Kim tra s lng chng t so vi qui nh. B. Kim tra ni dung chng t ca bn bn. C. Cam kt thanh ton gi tr nh thu D. C A, B, C u sai Cu 120. B chng t xut trnh theo th tn dng c xc nh bt hp l nu: A. Bn bn trnh chng t tr hn. B. Khng c vn n hng hi. C. C A v B u sai. D. C A v B u ng. Cu 121. Khi thanh ton gi tr nh thu bn mua c quyn: A. Thanh ton mt phn gi tr nh thu. B. Gia hn thi gian thanh ton. C. C A v B u sai. D. C A v B u ng. Cu 122. Ngn hng pht hnh th tn dng khng c thanh ton bi hon khi: A. B chng t khng ph hp hp ng. B. Chng t khng ph hp qui nh th tn dng. C. Bn bn gian ln a chng t hon ho. D. C A, B , C u sai.

Cu 123. Ch th nh thu bao gm cc ni dung qui nh sau: A. Gi tr nh thu. B. Thi hn thanh ton. C. C A v B u sai. D . C A v B u ng.

Cu 124. Th tn dng c th c pht hnh: A. Bng in. B. Bng th. C. Hn hp. D. C A,B,C u ng Cu 125. Th tn dng c th c pht hnh: A. nc ngi Bn. B. nc ngi Mua. C. nc th ba. D. C A,B,C u ng.
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Cu 126. iu kin no sau y nh xut khu nn chn phng thc thanh ton nh thu: A. Nc c chnh tr khng n nh. B. C tin cy vi nh xut khu nhng kim ngch xut khu nh. C. Kim ngch xut khu ln v th trng kh kim sot. D. Khng chn c 3 phng n trn. Cu 127. Lnh nh thu do ai lp: A. Ngn hng nh thu. B. Ngn hng thu h. C. Nh xut khu. D. C 3 phng n trn. Cu 128. Khi ch th khng r rng l D/A hay D/P, ngn hng thu h thc hin theo cch no di y: A. Theo D/P. B. Theo D/A. C. Xin ch th t ngn hng nh thu. D. C A, B, C u sai. Cu 129. Ngi nhp khu cn phi xut trnh cc giy t sau cho ngn hng khi yu cu m th tn dng: A. Giy yu cu m th tn dng. B. Giy chng nhn ng k kinh doanh. C. Hp ng mua bn quc t. D. C A, B, C u ng.

Cu 130. L doanh nghip c uy tn cao vi ngn hng v c vn kinh doanh ln, khi m th tn dng s phi k qu: A. 100% gi tr th tn dng. B. Di 100% C. 0%. D. C A, B, C u sai. 2. Chn ng hoc sai v gii thch ngn gn: Cu 131: Chit khu min truy i trong thanh ton tn dng chng t thc cht l mua t b chng t hng ha: A. ng B. Sai Cu 132: S dng th thanh ton quc t c nhiu u im hn sc du lch, l A. ng B. Sai
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Cu 133: Ngn hng chuyn chng t (remitting bank) phi kim tra ni dung cc chng t lit k trn yu cu nh thu, nhn c t ngi nh thu, l: A. ng B. Sai Cu 134: iu khon chuyn ti ch c th thc hin c khi th tn dng cho php giao hng tng phn: A. ng B. Sai Cu 135: hn ch ri ro khi p dng thanh ton nh thu, nh xut khu nn la chn hi phiu trn, l: A. ng B. Sai Cu 136: UCP 600 l vn bn php l bt buc tt c cc ch th tham gia thanh ton tn dng chng t phi thc hin l: A. ng B. Sai Cu 137: Li th ca nh nhp khu trong D/P v D/A l nh nhau: A. ng B. Sai Cu 138: Mt B/L hon ho bt buc phi c t hon ho clean trn b mt ca vn n , l: A. ng B. Sai Cu 139: Hai loi hng ha c quy nh trong th tn dng l: 30 xe ti v 15 my ko. Th tn dng cho php giao tng phn. Ngn hng pht hnh t chi thanh ton v trn ha n m t 20 xe ti, l: A. ng B. Sai Cu 140: Ri ro ca ngn hng phc v nh nhp khu trong thanh ton nh thu v tn dng chng t l nh nhau: A. ng B. Sai Cu 141: Sa i th tn dng ch c thc hin bi ngn hng pht hnh th tn dng , l: A. ng B. Sai
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Cu 142: Thng bo sa i th tn dng cho ngi th hng ch c thc hin bi ngn hng thng bo th tn dng , l: A. ng B. Sai Cu 143: Mt ngn hng xc nh th tn dng th phi c trch nhim xc nhn nhng sa i ca th tn dng : A. ng B. Sai Cu 144: Th tn dng quy nh cho php xut trnh chng t ti VCB. Chng t c xut trnh ti ICB v ICB chuyn chng t ti Ngn hng pht hnh th tn dng (VCB) i tin. Ngn hng pht hnh t chi thanh ton, l: A. ng B. Sai Cu 145: Trong thanh ton c s dng hi phiu. Cc doanh nghip Vit Nam buc phi p dng theo lut thng nht v hi phiu (ULB) l: A. ng B. Sai Cu 146: Khi nhn c cc ch th khng y hoc khng r rng thng bo th tn dng th ngn hng thng bo c th thng bo s b cho ngi th hng bit m khng phi chu trch nhim g: A. ng B. Sai

Cu 147: S dng th tn dng xc nhn trong trng hp ngi xut khu khng tin tng vo kh nng thanh ton ca ngn hng pht hnh l: A. ng B. Sai

Cu 148: S dng D/P k hn trong thanh ton nh thu an ton cho nh xut khu hn D/A l: A. ng B. Sai Cu 149: Vic nh s trn tng t hi phiu l cn c xc nh bn chnh bn ph l: A. ng B. Sai
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Cu 150: hn ch ri ro cho mnh trong thanh ton nh thu, nh xut khu nn la chn hi phiu trn l: A. ng B. Sai Cu 151: ng tin tnh ton v ng tin thanh ton trong HTM phi l ngoi t t do chuyn i l: A. ng B. Sai Cu 152: Hi phiu theo lnh c nhiu u im hn hi phiu ch danh l: A. ng B. Sai Cu 153: Mt th tn dng c thanh ton sau ngi nhp khu nhn hng pht hin hng ha b thiu. H khiu ni yu cu ngn hng pht hnh hon tr li s tin ca hng ha b thiu l: A. ng B. Sai Cu 154: Khi s dng th tn dng c xc nhn s c li cho ngi nhp khu A. ng B. Sai Cu 155: Stand by credit l phng thc thanh ton tr tin ngay l: A. ng B. Sai

Cu 156. Bn xut khu b ri ro nhiu hn khi thanh ton theo D/A: A. ng. B. Sai. Cu 157. Khng th s dng 2 ng tin trong cng 1 hp ng thng mi, l: A. ng B. Sai

Cu 158. Ngn hng chuyn chng t (Remitting bank) phi kim tra ni dung cc chng t lit k trong giy nh thu nhn c t ngi xut khu l: A. ng B. Sai
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Cu 159. Mt hi phiu thng mi k hn c ngi nhp khu k chp nhn. Hi phiu c chuyn nhng. n hn thanh ton, ngi nhp khu khng tr tin hi phiu vi l do hng ha h nhn c cht lng km so vi hp ng. Vic lm ngi nhp khu l: A. ng B. Sai Cu 160. Ngi nhp khu khiu ni ngn hng pht hnh th tn dng khi ngn hng thanh ton tin cho ngi xut khu trn c s b chng t ph hp l: A. ng B. Sai

BI TP TNH HUNG
Phn 1. 13 BI TP TNH HUNG V HI PHIU Tnh hung 1. Gi thit: Cng ty A k kt hp ng mua bn quc t vi Cng ty Z, Cng ty Z ng thanh ton cho Cng ty A bng hi phiu. y l loi hi phiu c th k hu chuyn nhng c. Cng ty A k hu chuyn nhng cho Cng ty B, B k hu chuyn nhng cho C, C k hu cho D...ti ng Y l ngi c k hu chuyn nhng cui cng. n hn thanh ton, ng Y mang hi phiu ti i tin Cng ty Z. Cng ty Z t chi thanh ton cho ng Y vi l do Cng ty A giao hng khng ng vi hp ng k vi Z. ng Y ch bit mi ng X l ngi k hu cho ng Y. Yu cu: gii quyt tnh hung trn, cui cng th hp ng trn c thanh ton nh th no? Tnh hung 2. Cng ty XNK Tp phm H Ni-Vit Nam (TOCONTAP HANOI) c ti khon ti VIETCOMBANK-VCB k hp ng ngy 01/01/2008 bn cho JAIKO CO., Ltd, JAPAN 2000M2 (+-10%) thm len vi gi 25USD/M2 FOB Hi phng INCOTERMS 2000, giao hng trc ngy 31/3/2008. Thanh ton bng L/C khng hy ngang tr tin ngay ti Ngn hng SUMITOMO BANK cho TOCONTAP HANOI hng. Thi hn thanh ton trc 30/6/2008. Cn c vo nhng iu kin trn, yu cu: K pht Hi phiu i tin theo quy nh? Tnh hung 3. Ngy 15-7-2008, cng ty XNK Si gn (Sai Gon Import - Export Company) k hp ng ngoi thng s987654321/EI vi cng ty Matsu Trading Coperation Philippine xut khu l hng go theo cc iu kin v iu khon sau: - S lng hng: 1000 MTS, dung sai khng cp. - n gi: 205 USD/MT FOB Cng Si gn.
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- Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu. Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s 123456 c ngn hng May Bank Philippine m cho cng ty xut nhp khu Si gn ngy 20-7-2008. Tr gi th tn dng l 205.000 USD. Th tn dng ny c ngn hng Bank of China Singapore xc nhn. Th tn dng thanh ton ti Ngn hng May Bank Philippine. - Ngy 14-8-2008, cng ty XNK Saigon thc hin vic giao hng, lng hng giao thc t l: 1030MTS v xut trnh chng t n Ngn hng Chu- CN Si gn nh ngn hng ny i tin theo th tn dng. Thnh lp Hi phiu thanh ton theo yu cu ca L/C nu trn?

Tnh hung 4 Contract No. 123/EIX April 20,2009. Buyer: YAGI Co., Ltd. 228 KYUTAGO-MACHICHOU-KU OSAKA. Seller: ABC GARMENT EXPORT-IMPORT Co., 12345 Nguyen Hue st. District 1, HCMC, VIETNAM. Description of goods: Ladies sport wear (style No.: ATN-9828): 800 pcs. Unit price: US $100 Amount: US$ 80,000.00 FOB Saigon Port Place of departure: Saigon Port. Place of destination: Kobe Port. Latest shipment date: June 20,2009 Payment: (D/P)Document against Payment. Da vo ti liu nu trn hy lp mt hi phiu, bit rng:

- Bn bn hon thnh ngha v giao hng theo ng thi hn k kt,


ngy giao hng ghi trn B/L l 19/06/2009 nhnh thnh ph H Ch Minh. Thnh lp Hi phiu thanh ton theo yu cu ca L/C nu trn?

- Bn bn m ti khon giao dch ti NH Ngoi thng Vit Nam, chi

Tnh hung 5. Ngy 10-08-2008, cng ty xut nhp khu tng hp (The General Import Export Company) xut khu l hng thu hi sn ng lnh (Frozen Sea Food) cho Cng ty c phn Marubeni c a ch ti 1 Chome Tokyo ti Nht theo hp ng ngoi thng s 001/EX/JP k ngy 01/7/2008 vi chi tit sau: S lng hng : 10.000kgs. n gi: 15USD/kg FOB cng Si gn. Thi hn thanh ton: tr ngay D/P. Hnh thc thanh ton: Nh thu.
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Ngn hng nh thu (Ngn hng u thc thu): Ngn hng Ngoi thng Vit nam, Chi Nhnh HCM ( Bank For Foreign Trade of VietNam) Hy lp Hi phiu theo nhng ni dung cp trn. Tnh hung 6. Ngy 15-7-2008, cng ty XNK Si gn (Sai Gon Import Export Company) k hp ng ngoi thng s 987654321/EIX vi cng ty Matsu Trading Coperation Philippine xut khu l hng go theo cc iu kin v iu khon sau: - S lng hng: 1000 MTS, dung sai khng cp. - n gi: 205 USD/MT FOB Cng Si gn. - Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu. - Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s 123456 c ngn hng May Bank Philippine m cho cng ty xut nhp khu Si gn ngy 20-7-2008. Tr gi th tn dng l 205.000 USD. Th tn dng ny c ngn hng Bank of China Singapore xc nhn. Th tn dng hn ch thanh ton ti Ngn hng May Bank Philippine. - Ngy 14-8-2008, cng ty XNK Saigon thc hin vic giao hng, lng hng giao thc t l: 1030MTS v xut trnh chng t n Ngn hng Chu - Si gn nh ngn hng ny i tin theo th tn dng. Hy tm im sai hoc cn thiu trong t hi phiu sau v da trn nhng phn tch ny hon chnh hi phiu trong giao dch ny? No. 12345 BILL OF EXCHANGE For USD 205,000.00 HoChiMinh City, July 15th 2008 At 90 days after Bill of exchanges date of this First Bill of Exchange (Second of the same tenor and date being unpaid), Paid to the order of Sai Gon Import Export Company the sum of United States Dollars two hundred and fifty thousand only Value received as per contract No.987654321/EIX dated July 15th 2008 To: Bank of China- Singapore For and on behalf of Sai Gon Import- Export Company

Tnh hung 7. Ngy 15/7/2009, Cng ty XNK Nguyen An (Nguyen An Import Export Company) k hp ng ngoi thng s 1234 vi cng ty Hot and Cold Marketing SDN.BHD (No.27 Jalan Pandan, Indah, Kualalumpur, Malaysia) xut khu l hng st thp theo cc iu kin v iu khon sau: S lng hng: 1.000 MTS, dung sai cho php 5% n gi: 505USD/MT FOB cng si gn
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Thi hn thanh ton: Tr chm 60 ngy k t ngy nhn thy Hi phiu. Hnh thc thanh ton: Nh thu tr sau D/A Ngi th hng: theo lnh ca nh xut khu. Ngy giao hng 14-9-2009. Nh nhp khu chp nhn hi phiu v nhn chng t t ngn hng nhn hng ngy 20-9-2009. Lng hng giao thc t: 1.050MTS. a. Hy lp hi phiu theo nhng ni dung trn. b. Gi s anh/ch l nh nhp khu, anh/ch hy chp nhn thanh ton t hi phiu ny theo hnh thc chp nhn thanh ton ngn trn t hi phiu hoc hnh thc k chp nhn y . Tnh hung 8. Ngy 10-8-2008, Cng ty XNK Thin Ho (Thien Hoa Import Export Company) k hp ng ngoi thng s 123/EIX vi cng ty Kaw Shane Co; Ltd xut khu l hng ht iu theo cc iu kin v iu khon chi tit nh sau: S lng hng: 10MTS, dung sai cho php 5%? n gi: 10.000USD/MT FOB cng Si gn? Thi hn thanh ton: tr chm 60 ngy k t ngy nhn thy hi phiu? Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s 12345 c Ngn hng Shinhan Bank Seoul m cho cng ty XNK Thien Hoa, ngy m tn dng 20-8-2008. Th tn dng ny c ngn hng Shinhan H Ch Minh xc nhn vi iu kin hn ch chit khu ti ngn hng Shinhan H Ch Minh. Ngy 14-9-2008, cng ty XNK Thien Hoa thc hin vic giao hng vi s lng hng thc giao thc t l 10,4 MTS. Sau khi giao hng, cng ty Thin Ho xut trnh b chng t n Ngn hng quc t Vit nam - H Ch Minh v yu cu ngn hng ny i tin theo th tn dng? Hy lp hi phiu i tin trong trng hp ny? Tnh hung 9. (Trch mt s iu khon L/C No.: 024070296ILC 1236) FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: THE DEVELOPMENT BANK OF SINGAPORE. JANUARY 28th, 2009. TEST 56955.824 BETWEEN OUR INTL OPE DEPT AND YOURSELVES FOR USD 892,000.00 DD 28 01 2009. WE HEREBY OPEN IRREVOCABLE CREDIT NUMBER 024070296ILC 1236 IN FAVOUR OF: SALPHANT LTD 1245 PIEDAD ST. SINGAPORE. APPLICANT: AN PHU SERVICE PRODUCTION COMPANY ASC 606 TRAN PHU ST. DIST. 5 HCMC, VIETNAM. AMOUNT: US $ 892,000.00 CIF PORT OF VIETNAM. AVAILABLE BY BENEFICIARYS SIGHT DRAFT (S) DRAWN ON ISSUING BANK FOR 100 PERCENT INVOICE VALUE ACCOMPANIED BY
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THE FOLLOWING DOCUMENTS IN TRIPLICATE (UNLESS OTHERWISE STATED): LATEST SHIPMENT: MARCH 26th, 2009. THIS CREDIT VALID MAY 30th 2009 IN VIETNAM. Da vo ti liu nu trn hy lp mt hi phiu, bit rng:

- Ngy giao hng l ngy 25/03/2009. - Ha n do bn bn lp s AQ 1345 ngy 25/03/2009 - Ngn hng thng bo L/C l NH phc v nh xut khu.
Tnh hung 10. Trch L/C s 024070204ILC 0639 m ngy 17/02/2004: FR: BANK FOR FOREIGN AND TRADE OF VIETNAM HO CHI MINH CITY BRANCH. TO: BANK DAGA NEGARA JAKARTA. TEST: FOR USD 124,000.00 MT700 ISSUE OF DOCUMENTARY CREDIT : 40A/FORM OF DOCUMENTARY CREDIT: IRREVOCABLE : 20/ DOCUMENTARY CREDIT NUMBER : 024070204ILC 0639 : 31C/ DATE OF ISSUE: 040217 : 31D/ DATE AND PLACE OF EXPIRY: 040330 INDONESIA :50/ APPLICANT: THE BEN TRE FROZEN AQUA PRODUCT EXPORT COMPANY (AQUATEX BENTRE) :59/ BENEFICIARY: PT THE FIRST NATIONAL GLASSWARE LTD JL PULOLENTUT NO11, PULOGADUNG JAKARTA INDONESIA FAX: (021) 4609 142 JAKARTA : 32B/ CURRENCY CODE, AMOUNT: USD 124,000.00 : 41D/ AVAILABLE WITH...... BY ANY BANK BY NEGOTIATION : 42C/ DRAFT AT: SIGHT FOR PCT INVOICE VALUE :42A/DRAWEE: BFTVVNVX007(BANK FOR FOREIGN TRADE OF VIETNAM, BRANCH, HCMC) : 44C/ LATEST OF SHIPMENT: 040307 : VCB/HCM Hy lp Hi phiu thanh ton theo cc d kin nu trn? Bit rng: Nh xut khu hon thnh ngha v giao hng theo L/C quy nh. Giao hng ngy 7/3/2004 ha n thng mi s 124/04T ngt 7/03/2004.Nh xut khu c ti khon ti ngn hng thng bo L/C. Tnh hung 11. Ngy 1-5-2008, cng ty xut nhp khu tng hp (The General Import Export Company) k hp ng ngoi thng s 123/EX vi cng ty Foodtech Philipine xut khu l hng go theo cc iu kin v iu khon sau: S lng hng: 1.000 Ton, khng cp dung sai. n gi: 205 USD/Ton FOB cng si gn. Thi hn thanh ton: tr chm 60 ngy k t ngy nhn thy hi phiu.
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Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s: 123456 c Ngn hng Bank Of China Philippine m cho cng ty XNK tng hp ngy 20-5-2008 vi gi tr th tn dng l: 205.000 USD. Th tn dng cho php kh dng t do ti bt c ngn hng no chit khu. Ngy 14-7-2008, cng ty XNK tng hp giao hng theo th tn dng. Lng giao hng thc t l: 1050tn. Nh xut khu sau khi giao hng, xut trnh chng t ti ngn hng quc t - Chi nhnh si gn v ngh chit khu chng t. Hy lp Hi phiu theo nhng ni dung cp trn? Tnh hung 12. Ngy 15-8-2008, cng ty XNK Hung Nguyen (Hung Nguyen Import- Export Company) k hp ng ngoi thng s 1234/EX vi cng ty Funitures xut khu l hng bn gh thnh phm theo cc iu kin v iu khon chi tit nh sau: S lng hng: 100 b bn gh thnh phm. Thi hn thanh ton: tr chm 90 ngy k t ngy k pht hi phiu. Hnh thc thanh ton: th tn dng khng hu ngang. Th tn dng s: 1234567 c Ngn hng Bank of New York, Singapore m cho cng ty XNK Hung Nguyen ngy 20-8-2008. Ngy 10-9-2008 Cng ty XNK Hung Nguyen giao hng v xut trnh chng t ti Ngn hng ngoi thng Vit Nam - H Ch Minh. Hy lp Hi phiu theo nhng ni dung cp trn. Tnh hung 13. Ngy 15-7-2008, cng ty xut nhp khu tng hp (The General Import Export Company) k hp ng ngoi thng s 1010/EX vi cng ty Sushi Express Co; Ltd No.481 Chung Hsiao Taipei, Taiwan R.O.C xut khu l hng go theo cc iu kin v iu khon chi tit sau: S lng hng: 1.000 ton. Dung sai cho php 5%. n gi: 205USD/ton FOB Cng si gn. Thi hn thanh ton: tr chm 60 ngy k t ngy giao hng. Hnh thc thanh ton: chuyn tin tr sau. Ngi th hng: theo lnh ca nh xut khu. Ngy giao hng 15-8-2008. S lng hng thc giao l 1050 ton. Hy lp Hi phiu theo nhng ni dung cp trn?

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Phn 2. 08 BI TP TNH HUNG V PHNG THC THANH TON NH THU Tnh hung 1. Ri ro trong thanh ton tin hng xut khu Trong thi gian qua mt s doanh nghip Vit Nam k hp ng xut khu c ba sa v thy sn khc cho Cng ty Hoogland Foods BV v Cng ty Star Procurement Inc (Starcom Co Inc) ca H Lan, nhng khi thanh ton tin hng gp rt nhiu kh khn, thm ch c trng hp giao hng my nm nay nhng hin vn cha nhn c tin thanh ton. Nhiu doanh nghip xut khu thy sn Vit Nam cng gp ri ro trong thanh ton vi mt s i tc nhp khu ca H Lan. Theo thng tin d liu ca Phng Thng mi H Lan (c quan chu trch nhim ng k kinh doanh, thnh lp doanh nghip v cung cp dch v thng tin v doanh nghip H Lan), Cng ty Hoogland Foods BV l cng ty ca 1 ngi (ng Gert.J Hoodlands), tr s cng ty cng l nh ring v Cng ty Procurement Inc c gc l cng ty ca mt nc chu Phi, ng k kinh doanh ti H Lan. Trong giao dch vi cc doanh nghip Vit Nam, pha nc ngoi (Star Procurement/Hoogland Foods BV) u ngh phng thc thanh ton D/A (thanh ton nh thu chp nhn chng t - ngi mua hng s k chp nhn ln hi phiu v gi li cho ngn hng nh thu). Tuy nhin sau khi giao hng nhng cc i tc nc ngoi c... ln la khng thanh ton. Ngi giao dch vi pha doanh nghip Vit Nam l ng Gert.J Hoodlands, Gim c Cng ty Hoogland Foods BV, nhng khi k hp ng th thng ly t cch php nhn l Cng ty Star Procurement Inc. c doanh nghip sang tn H Lan tm gp ng Gert.J Hoodlands nhng vn kh c th gp c, lin h in thoi vi Star procurement th... khng c ngi nghe my. Cng ty ti H Lan ny cn thng qua mt mi gii Trung Quc giao dch k hp ng nhp khu c t cc cng ty Vit Nam, nhng khi thanh ton tin hng cc doanh nghip xut khu li b ri vo kch bn chn ch, khng thanh ton. Trc tnh hung trn, cc doanh nghip xut khu Vit Nam phi thu lut s nh to n bt gi ti sn mi thu c tin hng. Yu cu: 1. Ri ro trong tnh hung trn thuc loi ri ro g trong thanh ton quc t? 2. Nu cch khc phc ri ro nu trn? Tnh hung 2. Tnh hung v u i thanh ton Trong kinh doanh, c c khch hng, kh nhiu cng ty khng ngn ngi a ra cc hnh thc u i v gim gi. Nhng li l con dao hai li, nu bn dnh cho khch hng nhng iu kin u i thanh ton m khng c thng tin v h hay s h trong vic kt hp iu kin c s giao hng vi phng thc thanh ton khng sc rng buc trch nhim ca ngi mua hng th ri r s v cng ln.
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L hng kinh doanh in lnh kh uy tn ti Php, Jean Francois Co.Ltd m rng th trng ca cng ty sang nhiu th trng ln ti chu nh Hng Kng, n , Nht Bn, Hng rt ch trng n vic khai thc v pht trin th trng Trung Quc, mt th trng y tim nng v rt rng ln.T thng 4 nm 2004, sau nhiu n lc, Jean Francois c c nhng hp ng xut khu u tin sang Trung Quc cho mt doanh nghip thng mi Trung Quc l cng ty Limex Shanghai. Nhng hp ng sun s ngy cng tht cht mi quan h thn tnh gia Jean Francois v Limex Shanghai. Khng nhng th, qua li gii thiu ca mt s doanh nhn Php sng ti Trung Quc th Limex Shanghai cng l doanh nghip kh c uy tn, nn Jean Francois hon ton yn tm trong cc giao dch sau . n nm 2004, Jean Francois k vi Limex Shanghai mt hp ng hng in lnh vi tr gi l 700.000 USD, iu kin FOB Trung Quc v thc hin thanh ton thng qua phng thc nh thu bng chng t D/A (Documentary Against Acceptance) qua Ngn hng BNP Parisbas Php v c th tr chm trong vng mt thng sau khi giao hng. y l iu khon kh rng ri ca Jean Francois dnh cho Limex Shanghai v thng thng, thanh ton bng phng thc nh thu s khng an ton bng thanh ton tn dng chng t (L/C). Hn na vic cho php i tc c th tr chm mt thng sau khi giao hng cng l s hy sinh ln v tinh thn phc v khch hng ca Jean Francois. Sau khi giao hng, Jean Francois giao ton b b chng t v hng ho cho ngn hng cng t hi phiu i tin. Ngn hng BNP Parisbas Php cng thng bo cho ngn hng ca Limex Shanghai ti Trung Quc nhiu ln nhng khng thy hi p t Limex Shanghai cng nh t ngn hng Trung Quc. Trong khi , thng bo ca hng tu v vic giao hng ng thi hn cho Limex Shanghai c gi n Jean Francois. S d hng c th giao cho Limex Shanghai c m khng cn nhng giy t v hng ho khc l bi v hp ng c k kt theo iu kin FOB, trong , Limex chnh l ngi i thu tu v l ngi cm vn n gc c th nhn hng. Sau mt thng khng thy phn hi t Limex Shanghai, Jean Francois li tip tc nh ngn hng BNP Parisbas Bank gi thng bo i tin n ngn hng bn Trung Quc yu cu Limex Shanghai thanh ton tin hng. Nhng i khng ai hc c ch ng: Hn mt thng sau , Jean Francois nhn c thng bo t ngn hng ca Limex Shanghai Trung Quc cho bit Limex Shanghai ph sn. Sng s trc thng tin ny, Jean Francois lc by gi mi tm hiu k cng v i tc ca mnh. Th ra Limex Shanghai ti Trung Quc khi bit mnh c nguy c ph sn quyt nh li dng ngi bn quen bit v d tin mua hng sau bn li hng ho v khng thanh ton. V Jean Francois cng khng phi l nn nhn duy nht. S hng in lnh ca Jean Francois xut sang ngay lp tc c bn li cho mt doanh nghip khc t trc . Gi y, khch hng ph sn, Jean Francois tht chng cn cch no khch i li c hng ch cha ni n vic c thanh ton tin hng. Trong khi , v trong hp ng cht tho thun thanh ton bng phng thc nh thu, nn cng ty cng khng th trng ch s chia s trch nhim t c ngn hng nc ngoi ln ngn hng ca chnh mnh. Lng hng mt i khng ch l
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700.000 USD thit hi trong doanh thu m cn l mt ca Jean Francois khng t thi gian v cng sc iu tra tm hiu li khch hng. Cu hi: 1. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 2. Bi hc rt ra trong tnh hung trn l g?

Tnh hung 3. Chn phng thc thanh ton vi doanh nghip H Lan Va qua, mt s cng ty Vit Nam sau khi k hp ng xut khu hi sn trong c c ba sa vi i tc H Lan theo phng thc D/A, D/P khng nhn c tin thanh ton. i tc nc ngoi ln la khng thanh ton, trong c trng hp, khi v vic xy ra, ngi ng ra giao dch vi pha Vit Nam ch nhn vai tr l i l (agent) v t chi chu trch nhim. Trn thc t, ng tn k hp ng li l mt cng ty khc vi in thoi lun ch voicebox, rt kh khn cho doanh nghip Vit Nam trong vic lin h i tin hng. Thy sn l mt hng thc phm, mt container c th tr gi gn 100.000 USD, khi khng nhn c thanh ton th thit hi rt ln. Do vy, i tng la o nc ngoi thng tp trung vo mt hng ny v thng hay vin vo vn cht lng hng ha tr hon hoc t chi thanh ton. Thng tin ti c s d liu ca Phng Thng mi H Lan- c quan chu trch nhim ng k kinh doanh, thnh lp doanh nghip v cung cp dch v thng tin v doanh nghip H Lan cho thy: Th nht, Cng ty Hoogland thng l cng ty ca 1 ngi, tr s cng ty cng l nh ring. Th hai, trong giao dch vi cc cng ty Vit Nam, pha nc ngoi u ngh phng thc thanh ton D/A m khng ng phng thc thanh ton L/C m pha Vit Nam a ra v u khng thanh ton tin hng. Th ba, trong thng v vi Cng ty Vit Nam, i din Hoodland giao dch vi chng ta qua email ca mnh, nhng khi k hp ng th li ng tn trn hp ng l Cng ty Procurement (Procurement c gc l cng ty ca mt nc Chu Phi, ng k kinh doanh ti H Lan, in thoi ca cng ty ny lun ch voice box). Th t, trong 1 trng hp khc, cng ty H Lan thng qua mt mi gii Trung Quc giao dch k hp ng nhp khu c t cng ty Vit Nam. V din bin v vic cng tng t nh nu trn. Trng hp ny, c mi gii Trung Quc v cng ty Vit Nam u khng hiu r i tc ny, khng nhn c tin hng, mc d gi th, gi in thoi nhiu ln. Th nm, trong c hai trng hp nh trn, pha cng ty Vit Nam tin tng vo s gii thiu (mt pha) t i tc nc ngoi, t chp nhn phng thc thanh ton (D/A) m khng tm hiu k thng tin v khch hng mi giao dch (nh yu cu cung cp ng k kinh doanh v cc thng tin lin quan...), k ngay hp ng s lng ln (khi b trc trc s thit hi ln).
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Vic i tin hng ch c th thc hin thng qua lut s tin hnh cc th tc gy sc p hoc khi kin ti ta n H Lan. Pha nc ngoi c nhiu kinh nghim trong vic ny, thm ch bit c tm l ca doanh nghip Vit Nam ngi kin tng v khng mun thu lut s. Trong thc t, cng ty Vit Nam cng khng ch l giao dch vi mt ngi nhng khi k hp ng li vi mt t cch php nhn khc m mnh khng r, n khi tranh chp xy ra, th i tc nc ngoi ch nhn l i l (agent), v th doanh nghip Vit Nam thng b thua thit. Cu hi: 3. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 4. Bi hc rt ra trong tnh hung trn l g? Tnh hung 4. Mt hp ng nhp khu ca cng ty VN (X) c gi tr 23.000USD vi mt cng ty ca Trung quc. Thanh ton bng phng thc nh thu tr tin i chng t. Sau khi nhn c b chng t ca ngn hng chuyn chng t (Remitting Bank) ca TQ. Yu cu thu h s tin trn Hi phiu l 23.000USD, Ngn hng VietNam (Collecting Bank) xut trnh chuyn chng t cho bn NK Vit Nam v c bn NK Vit Nam tr 22.000USD (thiu 1000USD). L do m bn NK VN a ra l h c bn XK TQ chp nhp gim gi 1000USD do hng km cht lng nn s tin h phi tr ch c 22.000USD (khng c vn bn cam kt c xut trnh). Ngn hng Vit Nam chp nhn theo yu cu ca nh nhp khu Vit Nam v giao b chng t cho nh NK VN. ng thi chuyn 22.000USD cho NH TQ. Sau khi nhn c tin, pha Trung Quc thy thiu 1000USD, h pht n kin NHTQ, NHTQ yu cu NHVN phi bi thng. Hy bnh lun tnh hung ny.(xy ra thng 1/2010) Tnh hung 5. Vietcombank l Remitting Bank v Bank of Tokyo l Collecting Bank. Vn l nh NK Nht li khng chu thanh ton khi Bank of Tokyo i tin, theo ch th nh thu, B.O.Tokyo in bo li cho Vietcombank v vn trn v ch phn hi. Sau , nh NK Nht thay i quan im v quyt nh tr tin, B.O.Tokyo ng trao chng t, thu tin nh NK v chuyn tin v cho Vietcombank. Cng lc , Vietcombank theo yu cu ca XK VNam ngh B.O.Tokyo trao chng t cho mt khch hng khc mua vi gi cao hn. Pha XK VNam v Vietcombank phn i kch lit B.O.Tokyo v vic tc nghip sai ch th. Vy ai l ngi sai trong trng hp ny? Ti sao? Tnh hung 6. Ti ngn hng thu h A c tnh hung nh sau: Ngn hng B nhn ch th nh thu theo iu kin D/P t ngn hng chuyn chng t A. ngy 18/5/2006. ngn hng B i tin ngi mua nhng ngi mua t chi thanh ton. Ngy 19/5/2006, ngn hng B gi b chng t v thng bo vic ngi mua t
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chi thanh ton cho ngn hng A, ng thi yu cu ngi bn x l b chng t. Ngy 20/5/2006, ngi mua chuyn tin thanh ton ti ngn hng B v yu cu giao b chng t. Do , ngn hng B nhn tin v giao b chng t cho ngi mua i nhn hng. Ngy 21/5/2006, khi ngn hng B tin hnh lp lnh chuyn tin cho ngi bn qua ngn hng A th nhn c lnh yu cu chuyn tr b chng t ca ngn hng A. Ngn hng B gii trnh ton b s vic vi ngn hng A. Tuy nhin, ngn hng A khng chp nhn gii trnh ny v e da kin ngn hng B. Qua tnh hung trn, bn hy nhn xt cch x l nghip v ca ngn hng B v ngn hng A (da trn nhng quy nh v trch nhim ca cc ngn hng trong URC 522). Tnh hung 7. Thanh ton D/P, Nh XK VN nh ngn hng Bank of Tokyo thu h tin hng t nh nhp khu Nht (amount:50,000 USD, Remitting Bank:Vietcombank ). Trn Collection Instruction ghi r: In case of non-payment, please storage and buy insurance for our goods (We'll be responsible for these charges) All your banking service fees will be charged to drawee's account, and cann't be waived C 2 tnh hung xy ra: 1. Nh NK Nht ng thanh ton ngay lp tc tin hng cho nh XK Vit Nam, nhng khng mun tr ph cho Bank of Tokyo. 2. Nh NK Nht ra ngh: Tr ngay 35,000 USD, bao gi nhn hng xong ngoi cng s thanh ton nt 15,000 USD cn li v ng tr ph cho Bank of Tokyo Trong hai tnh hung trn Collecting Bank nn tc nghip th no l chnh xc nht?

Tnh hung 8. Ngn hng Vietcombank (Remitting Bank) tin hnh chuyn chng t theo yu cu ca nh xut khu Vit Nam sang cho ngn hng Bank of Tokyo (Collecting Bank) v nh Bank of Tokyo thu tin nh NK Nht dm cho mnh. Tranh chp xy ra khi b chng t b tht lc, vy ai l ngi s chu trch nhim v vic tht lc chng t nh trn?

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Phn 3. 53 BI TP TNH HUNG V THANH TON TN DNG CHNG T. Tnh hung 1. S tranh ci xy ra gia ngn hng pht hnh X v mt khch hng A xoay quanh s kin ngn hng pht hnh X t chi thanh ton b chng t theo L/C at sight, m ngy 24/07/200.. v c hiu lc n ngy 15/04/200... L/C c ngn hng X pht hnh theo yu cu ca khch hng A cho ngi th hng B. Cc chng t yu cu xut trnh thanh ton gm: - Hi phiu k pht i tin ngn hng pht hnh. - Ha n thng mi k. - Bin nhn hng ha do khch hng A k, ghi ngy v ng du xc nhn rng h nhn hng trong tnh trng tt. - Bn tuyn b ca ngi th hng rng cc chng t ph hp vi mi iu kin v iu khon ca L/C. L/C quy nh iu khon sau y: cc chng t c pht hnh trc ngy pht hnh L/C s khng c chp nhn. Ngy 14/04/200.., ngi th hng B xut trnh b chng t c bt hp l n ngn hng pht hnh km theo th chp nhn mi bt hp l ca khch hng A. Theo iu 16 v 10a UCP 600, ngn hng pht hnh X t chi thanh ton v gi tr b chng t trong vng 24 gi cho ngi th hng B v cc bt hp l sau: - Hi phiu khng ch ra s L/C. - Bin nhn hng ha khng ghi ngy v khng c ng du. - Th chp nhn bt hp l ca khch hng A khng ghi ngy v khng c k bi ngi c thm quyn ca khch hng A - Khng xut trnh bn tuyn b ca ngi th hng xc nhn rng cc chng t xut trnh ph hp vi mi iu khon v iu khon ca L/C. Ngi th hng B cho rng ngn hng pht hnh X khng c quyn t chi b chng t v cc l do sau: - S chp nhn bt hp l ca ngi m L/C (khch hng A) rng buc trch nhim thanh ton ca ngn hng pht hnh. - Khng th p dng quyn t chi b chng t ca ngn hng theo iu khon 10a UCP 600 khi chng t bt hp l c xut trnh. Vy: a. Ngn hng pht hnh/ngn hng thanh ton c bt buc phi thanh ton b chng t bt hp l? b. Mt th chp nhn bt hp l ca ngi xut khu c c xem nh l mt th tu chnh i vi cc iu kin v iu khon L/C? Tnh hung 2 Ngy 30-8-2008 Cty XNK Z. ca Vit Nam k hp ng nhp khu phng tin vn ti t Cty Q. M. L/C ca Z. m trn c s hp ng c tham chiu UCP 600 ngy 20-9-2008 m L/C cho Q. th hng vi gi tr l 250.000 USD.

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Theo quy nh L/C, Ngn hng Vit Nam s thanh ton cho Q. s tin l 250.000 USD qua Ngn hng ca M khi ngi bn l Q. xut trnh b chng t gm cc loi sau: 1) Bill ca sale (vn t bn thit b): chng t bn gc do Q. lp c ni dung chuyn nhng quyn s hu cho bn mua, c cng chng (notarized) v hp php ho (legalized) bi i s qun, lnh s Vit Nam hoc to n dn s ti M 2) Commercial Invoice: 6 bn bng ting Anh do Q k vi gi tr 250.000 USD cho ton b thit b vn ti theo iu kin c s giao hng CIF Hi Phng 3) Hull Insurance Policy: bo him thn tu chng nhn tn tht ton b cho 1 chuyn hnh trnh t M v Hi Phng vi tr gi 272.000 USD do bn bn chu th hin r khiu ni s c thanh ton ti Vit Nam Ngy 15-10-2008 Ngn hng pht hnh L/C nhn c b chng t thanh ton, sau khi kim tra Ngn hng gi thng bo v 3 khc bit lin quan ti 3 loi chng t: Hi phiu: ngy lp hi phiu sm hn ngy khi hnh tu Ho n: c s khc nhau v a ch ngi th hng (thiu ch y ca t Company n bo him: ngy ghi trong n bo him mun hn ngy khi hnh quy nh trong L/C l 4 ngy. 18-10-2008, sau khi nhn thng bo ca Ngn hng, cng ty Z c cng vn gi Ngn hng chp nhn 3 sai bit ny v L/C khng quy nh nn cng ty khng cho l quan trng. Ngy 20-12-2008 Ngn hng pht hnh gi thng bo sang cho Ngn hng pha ngi bn ca M v 3 s khc bit trn, nhng khng nhn c kin phn hi t pha Ngn hng ny. Ngy 25-12-2008 cng ty Z tip tc ngh Ngn hng m L/C thanh ton, cng ngy ny Ngn hng thanh ton 250.000USD cho ngi bn. Qu ngy giao hng 1 thng cng ty Z vn khng nhn c hng. Trn thc t l hng ny b to n M bt gi em bn u gi tr n ca ngi bn. Cty Z khiu ni Ngn hng pht hnh L/C i bi thng thit hi. Ngn hng pht hnh L/C c b quy trch nhim g v kim tra chng t khng? Ai s l ngi chu tn tht y? Ngn hng hay ngi mua? Tnh hung 3. Cng ty H (Vit Nam) k mt hp ng nhp ho cht t mt Cng ty ca Trung Quc. Tr gi th tn dng: 50.000 USD CIF Hi Phng. Trong L/C quy nh v m t hng ho: m hng 160-4690 v 270-3210. Khi b chng t c gi n Ngn hng m L/C ca Vit Nam, ho n thng mi c ghi ba m hng nh sau: 160-4690 n gi 41,00 USD/kg 270-3210 n gi 32,50 USD/kg 511-74: min ph iu kin giao hng CIF khng ghi trong ho n thng mi
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Cng ty H t chi thanh ton vi l do m t hng ho khng ng theo quy nh ca L/C. V Ngn hng m L/C cng xc nh y l b chng t c li v khng thanh ton cho cng ty X vi l gii rng: iu kin giao hng CIF Hi Phng l mt b phn ca m t hng ho trong th tn dng, nu khng lm sao cc bn lin quan c th xc nh iu kin giao hng so vi quy nh ca th tn dng. Tr li t pha cng ty X v Ngn hng i tin ca Trung Quc nh sau: V mt hng th 3 m t trong ho n thng mi khng c trong L/C th theo tinh thn UCP 600 khng cm. V quy nh ghi gi CIF trong ho n th iu kin giao hng khng phi l mt phn ca iu kin m t hng ho, m y l iu khon khng lin quan n chng t, do khng phi l sai st.Vy, bn no ng bn no sai trong tnh hung ny? Cn c vo cc iu khon no ca UCP 600 gii quyt tranh chp ny? Tnh hung 4. - Ngy 3/5, Ngn hng A chit khu mt B chng t tr gi 99.400 usd theo 1 L/C tr chm do Ngn hng B nc ngoi m. Ngi th hng nhn s tin v B chng t hp l. Ngn hng A gi B chng t cho Ngn hng B yu cu chp nhn. - Ngy 21/5, Ngn hng A nhn c in thng bo ca Ngn hng B chp nhn B chng t v vic tr tin s c thc hin vo ngy 21/8. - Ngy 20/8, Ngn hng A nhn c mt bc in t Ngn hng B vi ni dung:"xin thng bo cho qu Ngn hng rng chng ti nhn c mt lnh ca ta n a phng ngn cn vic chng ti thanh ton cho qu Ngn hng v ngi xin m L/C t co ngi th hng c hnh vi gian ln thng mi. Lnh ta n c hiu lc t 16/8." Cho bit: 1. Ngn hng A c quyn i li s tin tr cho ngi th hng khng? 2. nu Ngn hng A l Ngn hng xc nhn L/C th h c quyn i li tin hay khng? 3. Ngn hng B c th thanh ton bt chp lnh ta n a phng c khng? Tnh hung 5. + L/C quy nh: - Giao hng lm nhiu ln (tng phn): Khng c php. - Hng giao t cng Kobe (Nht Bn). - Hng giao l xe hi nhn hin INOVA 20 chic. + Vn n xut trnh: - B/L th nht ngy cp 07/07, ghi chuyn ch 10 chic xe INOVA t Osaka n cng Saigon trn tu Victory - B/L th hai ngy cp 07/07, ghi chuyn ch 05 chic xe INOVA t Osaka n cng Saigon trn tu Victory - B/L th ba ngy cp 15/07, ghi chuyn ch 05 chic xe INOVA t MaCao n cng Saigon trn tu Victory 1. Tnh hung trn, cc vn n xut trnh c bt hp l khng? 2. Ngy giao hng xc nh l ngy no?
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Tnh hung 6. Gii quyt tranh chp gia cng ty CTMEX (Vit Nam) v cng ty Helm (c) Nguyn n: Ngi mua: Cng ty CTMEX (Vit Nam) B n: Ngi bn: cng ty Helm (c) Cc vn c cp: - Hu hp ng - i bi thng Tm tt v vic: Thng 6 nm 2007, cng ty xut nhp khu tng hp CTMEX (Vit Nam) k hp ng nhp khu 10.000 tn phn Ur ca cng ty Helm (c) vi gi 145 USD/tn, tng gi tr hp ng gn 1.500.000USD. CTMEX tm c ngay i tc nhn mua ton b s hng trn, l cng ty Vt t Nng sn H Ni vi gi 1.610.000 USD. Nh vy, CTMEX thu vo hn 2 t ng nh phn chnh lch nu thng v din ra thun li. Tuy nhin, trong khi hng ln ng n Vit Nam (vo thng 9/2007) l lt cha tng c xy ra ng bng Sng Cu Long, nhu cu v phn Ur xung rt thp, gi phn Ur th trng Vit Nam gim ti 40 USD/tn so vi lc nhp khu. CTMEX i mt vi nguy c l vn gn 6 t ng (400.000 USD). Ngy 29/09/2007, hng cp cng Si Gn an ton. CTMEX v s giao dch 1 (Ngn hng NN &PTNN) nhn thy trong b h s ngh thanh ton ca ngn hng Ngn hngF ti c c 3 li, qua t chi khng nhn hng vi l do: B h s c li v i pha i tc (HELM) hon tr s tin tr theo hp ng gn 1.5 t USD. Ba li gm: 1) Vn n khng ghi ngy xp hng ln tu (Nhng trn vn n c ghi ngy pht hnh vn n). 2) Trn hi phiu khng ghi tn ngn hng tr tin (trn Hi phiu c ghi S giao dch 1) 3) S tin din t bng ch khng ng lut (sai lch vi s tin ghi bng s) S hng 10.000 tn phn Ur trn tu khng th ch i c nn tu ti cng Si Gn. Sau ngn hng BHF xit n 100% gi tr L/C bng cch tr chit khu t ti khon ca Ngn hng NN&PTNN Vit Nam ti Ngn Hng BNF vi s tin gn 1,5 triu USD, ng thi bt pha Vit Nam chu pht li tr chm s tin cn thiu 10.162 USD cng vi l do trn. Sau khi mt c tin ln hng, ngy 07/11/2007 CTMEX kin cng ty Helm ra trung tm trng ti quc t ti Vit Nam i bi thi s tin 1.610.000 USD, ng thi bt pha Vit Nam chu pht li tr chm s tin cn thiu 10.162 USD. Sau khi mt c tin ln hng, ngy 07/11/2007 CTMEX kin cng ty Helm ra trung tm trng ti quc t ti Vit Nam i bi thng s tin 1.610.000 USD cng vi l do trn. Bit rng khi k kt hp ng L/C c m khng hy ngang ti S Giao Dch 1 Thuc ngn hng NN&PTNN Vit Nam v tun theo UCP 600. Hy cho bit cc vn sau: - Th nht, l do t chi thanh ton ca ngi mua khi cho rng b h s c li v cc li ny c ng khng? - Th hai, vic cng ty XNKTH 3 cho php tu ri bn liu c ng khng? - Th ba, vic Ngn hng BHF xit n v i pha Vit Nam chu pht li tr chm s tin cn thiu l ng hay sai?
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Tnh hung 7. Cng ty XNK (A) tin hnh nhp khu phn bn t mt cng ty tai Singapore (B). ng thi (A) tin hnh bn ton b l hng trn cho cng ty vt t nng nghip (C), v bo cho (C) n nhn hng ti cng Hi Phng. Ngy giao hng phn bn chm nht l ngy 15/09/2003. Ngy 01/09/2003, theo yu cu ca (C), A yu cu tu chnh L/C: cng giao hng ti cng Hi Phng sa i thnh cng Si Gn. n cui ngy 12/09 khng c chp nhn hay t chi tu chnh t pha cng ty bn hng Singapore (B), (A) quyt nh khng thay i k hoch giao hng vi (C), v bo cho (C) vic vn nhn l hng ti cng Hi Phng. Ngy 15/09, (B) giao hng ti cng Si Gn. Trong khi . (C) li iu phng tin vn chuyn n cng Hi Phng nhn hng, kt qu l khng nhn c hng. Ngy 25/09/2003 Ngn hng pht hnh L/C Vit nam nhn c n xut trnh ghi cng n l cng Si Gn. V l hng c (B) vn chuyn n cng Si Gn. T pht sinh tranh chp gia 3 bn. Cty XNK A t chi thanh ton vi l do: Cng n sai so vi L/C gc l cng Hi Phng. Cty Singapore B khng ng v da kin A ra hi ng quc t. Cty vt t nng nghip C iu phng tin n Hi Phng nhn hng: khng c hng, t chi thc hin hp ng, i cng ty XNK A bi thng thit hi. 1/ Vn trn gii quyt th no? 2/ Mi chi ph, tn tht do chuyn cng nhn hng, ai chu? Tnh hung 8. Cty XNK A c m mt LC khng hu ngang tr ngay, thi hn LC l ngy 05/07 n ngy 25/07. a im xut trnh LC l Singapo. Thi hn xut trnh l trong thi hn hiu lc LC. (Do nh Xut khu khng xut trnh chng t) n ngy 27/07 Cty XNK A n Ngn hng xin m LC mi. Ngn hng bo Cng ty A phi nh Ngn hng Sing ng LC c i th mi c m LC mi. Cty XNK A ni LC c ht hn c 02 hm ri th LC t hu khng cn phi nh Ngn hng bn Sing ng. Ngn hng bo l cho d LC ht hn hiu lc nhng cng phi ch 15 ngy sau Ngn hng Vit Nam mi ng LC. V Ngn hng s nh Xut khu xut trnh chng t ng vo ngy ht hn hiu lc LC. Do Ngn hng quy nh 15 ngy sau ngy ht hiu lc LC mi ng LC cho chc n, phong chng t xut trnh n mun. 1) Ngn hng lm th l c ng khng v c ph hp vi tp qun Ngn hng quc t khng? 2) Lm sao cng ty A c th m ngay LC mi m khng phi i 15 ngy? Tnh hung 9 Cng ty A xut khu go 35% tm cho Iran. L/C cho php giao hng tng phn v quy nh: Chuyn 1 giao 10.000MT go v ma 2007, ngy giao hng mun nht l ngy 01/10/2007 Chuyn 2 giao 10.000MT go v ma 2007, ngy giao hng mun nht 01/11/2007
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Chuyn 3 giao 15.000MT go v ma 2007, ngy giao hng mun nht 01/12/2007 Cng ty A khng kp thc hin chuyn giao hng u tin. Sau , Cty A thc hin hon chnh chuyn giao hng th hai. Vy B chng t do cng ty A xut trnh c c chp nhn thanh ton hay khng? Tnh hung 10 Mt L/C yu cu: giao hng bng ng hng khng, hng c giao khng tr hn ngy 15/07/.. ngy ht hn hiu lc ca L/C l 21/07/.. Trong b chng t xut trnh ngy 15/07, AWB c th hin nh sau: Ngy pht hnh b chng t 20/06/.., ngy gi hng thc s l ngy 5/7/.., Ngn hng m khng chp nhn thanh ton vi l do chng t xut trnh tr hn 21 ngy k t ngy giao hng (tc 20/6). Ngi hng cho rng chng t xut trnh ng hn v ngy giao hng thc s l ngy 5/7. * Vy ai ng? Ai sai?

Tnh hung 11. Cty A m L/C mua 10 container (nguyn cont) u H Lan (loi u mu vng) t H Lan. Khi nhn hng, cng ty A m cont u tin v pht hin thy hng b m t, c mt v b ln loi u mu xanh. Cty A ch nh mt cng ty gim nh c uy tn n kim tra s hng cn li (9 cont cn li vn cn nguyn kp ch v du si). Kt qu kim tra cho thy l hng b ln tp cht mt cch bt thng v m mc cao. Cu hi: 1. Thi hn tr tin theo L/C l 90 ngy sau ngy B/L (cha n hn). Cty A c th thng bo ngn hng ngng thanh ton cho l hng ny hay khng? 2. Liu c cch no hay theo lut no cng ty A c th yu cu ngng Ngn hng ca mnh tin hnh thanh ton hay khng? 3.Tnh hung ny phi gii quyt nh th no?

Tnh hung 12 Mt L/C c VCB m theo yu cu ca khch hng X (H Ni) cho cng ty Y (Nht Bn) th hng c ni dung ghi nh sau Available with Mitsuibank by payment. Cng ty xut khu Y ca Nht Bn sau khi hon thnh ngha v giao hng ca mnh cho khch hng X ti Vit Nam xut trnh b chng t cho Mitsuibank yu cu thanh ton.Ngn hng ny kim tra b chng t v xc nh b chng t thanh ton hp l v tin hnh thanh ton ton b tr gi L/C cho cng ty Y. Sau ngn hng chuyn giao chng t n VCB thng qua cng ty chuyn pht nhanh DHL. Trong qu trnh vn chuyn DHL lm tht lc chng t thanh ton. Cho bit VCB c thanh ton tin cho Mitsuibank hay khng? Ti sao?
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Tnh hung 13. Ngn hng Thng bo X nhn c L/C khng c Test, thng bo L/C cho ngi th hng A v c ghi ch: L/C thiu Test. Sau khi thng bo, cho ngi th hng, Ngn hng X in cho ngn hng m L/C (Ngn hng Delta-HongKong) ngh b sung Test, nhng st n ngy giao hng m vn khng nhn c s tr li.Ngi th hng tin hnh giao hng theo L/C sau khi hi Ngn hng X v L/C . Ngi th hng xut trnh chng t thanh ton qua Ngn hng X. Ngn hng ny kim tra chng t v hng dn ngi xut khu hon chnh b chng t thanh ton cho ph hp vi iu kin ca L/C do Ngn hng Delta m. B chng t ny b tr li Ngn hng X vi l do Ngn hng Delta khng pht hnh L/C . Vy gii thch vn ny nh th no? Tnh hung 1 4. Cng ty XNK A nhn c mt L/C do Ngn hng BOC - Singapore pht hnh. Trn L/C c on ghi: Ngn hng BOC s tr tin ngay sau khi nhn c chp nhn thanh ton ca ngi xin m L/C nu hng ha ph hp vi chng t ca ngi th hng xut trnh. on cui ca L/C c ghi: L/C nay p dng UCP 500, bn sa i nm 1993 ca ICC. Cng ty XNK A c nn chp nhn L/C ny khng? Ti sao? Tnh hung 15. Tp on J.Corp ca Nht k hp ng nhp khu giy ma ng ca cng ty G ca Vit Nam. Ngn hng pht hnh L/C l Ngn hng Tokyo. Ngi xin m L/C l J.Corp yu cu trong b chng t i tin phi c Giy chng nhn ca ngi mua chng nhn l nhn hng ti cng Yokhnghama. Mt thng sau khi m tn dng, chuyn hng cp cng Yokhnghama ng thi hn giao hng quy nh ca hp ng, nhng cng ty G khng th ly c Giy chng nhn trn ca ngi mua. Ngn hng m L/C pha Nht t chi thanh ton b chng t i tin . Mc d nhiu ln cng ty G gi vn bn sang cho J.Corp. v Ngn hng Tokyo yu cu c thanh ton nhng u b Ngn hng t chi thanh ton. Sau hn 1 nm thng lng, cui cng cng ty G mi nhn c thanh ton nhng phi chu nhng tn tht nng n. Trong trng hp ny L/C c thc l phng thc thanh ton m bo an ton nht cho ngi Xut khu khng? Bi hc kinh nghim cn rt ra cho ngi Xut khu l g? Tnh hung 16. Cng ty A m L/C qua VCB vi tng tr gi 250.000 USD, tr chm 120 ngy k t ngy giao hng nhp hng ca Hng SONY - Nht Bn. VCB k chp nhn hi phiu tr chm do SONY k gi tr 250.000USD. Hng ca SONY c phm cht km, do SONY ng gim gi cho cng ty A s tin 50.000USD. n hn, cng ty A chuyn tin qua VCB tr cho SONY 200.000 USD. Ngn hng ca SONY so s tin nhn c vi hi phiu chp nhn bi VCB thy thiu 50.000 USD, nn phn khng VCB v da a ra Trung tm trng ti Quc t Vit Nam kin. Quan im ca bn v vn ny nh th no?
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Tnh hung 17. Cng ty nhp khu c mua hng ca Vit Nam s dng phng thc thanh ton tn dng chng t. L/C c m bng th, nh nhp khu yu cu giao hng theo 8 k m v Ngn hng c Fax L/C ny cho Ngn hng Vit Nam. Bn Fax n tay Ngn hng Vit Nam trc khi nhn c L/C gc gi bng th. Nh xut khu chun b hng giao theo tinh thn ca bn Fax. iu ng tic l khi nhn c L/C chuyn bng th th c s thay i 2/8 m hng so vi bn Fax. cng v ngi xut khu bn phi lm g trong tnh hung ny?

Tnh hung 18. Cng ty xut khu Vit nam bn l hng tr gi 300.000 USD cho nh nhp khu nc ngoi s dng phng thc thanh ton tn dng chng t.Nh nhp khu yu cu m L/C khng hy ngang ti Ngn hng Manhattan-Newyork. L/C c thng bo qua Ngn hngTM A. Trong L/C ny khng quy nh r ngun lut p dng v cng khng c iu khon xut trnh chng t sau bao nhiu ngy k t nga giao hng. cng v Ngn hng thng bo, bn nn t vn cho nh xut khu nh th no nhm phng nga ri ro? Tnh hung 19. L/C quy nh: - Xut trnh 2/3 bn gc B/L (lp theo lnh ca issuing bank) v cc chng t gc khc. - Phn benefs Cert: yu cu xc nhn gi 1/3 bn gc B/L cn li (cng lp theo lnh issuing bank) v mt s chng t (Invoice, P/list, C/O) gi cho Applicant. Tnh hung: - Ngn hng xut khu xut trnh 2/3 bn gc nh B/L yu cu. - 1/3 bn gc B/L cn li v mt s chng t (Invoice, P/list, C/O) li gi cho ngn hng (issuing bank) cng ngy ngn hng thng bo xut trnh chng t ti ngn hng issuing bank thay v gi trc tip cho Applicant nh L/C quy nh. Nh vy, b chng t c b bt hp l? Tnh hung 20. Nh xut khu sau khi giao hng p sng phng thc thanh ton tn dng chng t, xut trnh cc chng t sau: 1.B/E k pht i tin issuing bank 2.Ton b cc chng t theo quy nh ca L/C Sau khi kim tra thy chng t c sau sai bit, Negotiating bank c th: a) Gi b chng t cho Issunging bank v in i tin reimbursing bank b) K pht B/E i tin reimbursing bank
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c) in thng bo cho issung bank v s khc bit ca chng t, yu cu Ngn hng chp nhn tr tin v ngay lp tc din i tin reimabursin bank m khng i kt qu t pha Issunging bank d) in thng bo cho Issunging bank v s khc bit ca chng t, yu cu chp nhn tr tin v ch i tin khi c y quyn tr ca Issunging bank Trng hp no l ng? Ti sao Tnh hung 21. Ri ro k thut (kim tra b chng t) Matourimex H Ni k hp ng nhp khu mt hng thit b y t t Dan Co. Ltd. M thanh ton bng L/C khng hu ngang, c xc nhn cho Dan Co.Ltd hng. Ngn hng m L/C l VCB H Ni, Ngn hng thng bo v Ngn hngxc nhn l City bank ca New York: L/C yu cu mt hi phiu tr ngay, k pht cho ngn hng m v cho php Ngn hng xc nhn c php ghi n ti khon ca VCB H Ni t hon tr sau khi nhn c b chng t i tin ph hp vi yu cu ca L/C. Sau khi giao hng, Dan Co.Ltd lp b chng t gi Ngn hng xc nhn City Bank kim tra chng t v thy thiu giy chng nhn xut x. kp thi gi chng t cho ngi mua nhn hng, theo tho thun ring gia ngi mua v bn, Dan Ltd Co. ngh City Bank chit khu b chng t bo lu cng cam kt hon li ton b s tin nu b chng t b ngn hng m L/C t chi thanh ton, cn giy chng nhn xut x c gi ngay qua ng bu in. Ngay khi nhn c b chng t c iu kin bo lu trn, VCB thng bo ngay cho Matourimex c cu tr li ng hay khng ng . Trong th tr li VCB, Matour thng bo cho ngn hng bit v s tho thun gia hai bn mua v bn, ng thi yu cu ngn hng m lu gi b chng t i tin cho n khi hng v Hi Phng mi thanh ton. Do gp bo nn trong qu trnh vn chuyn hng ho b h hng mt phn, v vy Matourimex mun tr s tin thit hi vo ngay gi tr L/C khi thanh ton thay v ch hng bo him gii quyt. Sang ngy th 9 lm vic, sau khi nhn c in t chi thanh ton ca VCB, City bank lp tc bc b li t chi thanh ton . Vn dng UCP600 gii thch ai ng, ai sai trong trng hp ny? Tnh hung 22 Ri ro php l VCB theo yu cu ca cng ty vt t nng nghip Trung ng m mt L/C khng hu ngang cho cng ty Hemp ca c nhp khu phn Ur. L loi L/C chit khu t do, cng ty Hemp chit khu b chng t min truy i ti Ngn hngTB L/C l ngn hng BHF. B chng t do ngn hng BHF xut trnh i tin VCB l hon ton ph hp vi nhng iu kin v iu khon ca L/C. VCB thng bo chng t ph hp cho cng ty vt t nng nghip Trung ng v yu cu cng ty ny chp nhn thanh ton. Tuy nhin cng ty ny t chi thanh ton vi nhng l do sau: cc s tham chiu L/C ghi trong ho n thng mi, vn n ng bin, n bo him v giy chng nhn xut x l tha 2 ch s cui LH/HN-HP043/01 m ng ra l LH/HN-HP043. Do
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s khng thng quan hng nhp khu. Hn na do hng v trc chng t nn cng Hi Phng cho bit cc bao phn Ur b kt dnh vi nhau v c hin tng b vn cc. VCB bc b hai l do nu trn ca cng ty vt t v l do m cng ty nu ra l tri vi iu 3 ca UCP 500, do vy ngn hng quyt nh ghi n bt buc vi cng ty vt t nng nghip Trung ng. Cn cng ty i kin VCB ra to n kinh t v cho rng nu thanh ton l hng ny tc l chp nhn s la o ca khch hng nc ngoi v lm thit hi li ch ca lut php Vit Nam. Nh vy trng hp ny vn t ra l UCP 500 c phi l vn bn duy nht iu chnh L/C hay khng?

Tnh hung 23 Ngn hng thng bo X nhn c LC khng c test, thng bo cho ngi th hng A c ghi ch LC khng c test. Sau khi thng bo Ngn hng X in thoi cho ngn hng m LC l Y ngh b sung Test, nhng st n ngy giao hng m vn khng nhn c cu tr li. Trongkhi ngi th hng tin hnh giao hng theo LC sau khi hi ngn hng X v LC . Ngi th hng xut trnh b chng t thanh ton qua ngn hng X, Ngn hng ny kim tra chng t v hng dn ngi xut khu hon chnh b chng t cho ph hp vi iu kin ca LC do Y m nhng b chng t ny li khng c thanh ton tr li cho X vi l do l Y khng pht hnh. L gii vn ny? Tnh hung 24. Mt cng ty X Vit Nam m mt L/C nhp khu phn bn ca mt cng ty Hn Quc, thi hn hiu lc ca L/C ko di nhiu ln, nhng do gi phn bn ln mnh, ngi bn khng giao hng m tm mt cng ty Y khc Vit Nam bn l hng ny vi gi cao hn, do cng ty X phi chu tn tht v ti chnh v nh hng ti k hoch kinh doanh ca mnh. Cho bit: 1. Cng ty X c th buc cng ty Hn quc thc hin ngha v trong L/C c khng? Ti sao? Cng ty X ngh c quan c thm quyn Vit Nam giao l hng phn bn cho mnh khi hng v ti cng Vit Nam c khng?Ti sao 2. C quan c thm quyn ti Vit Nam ngh chia i l hng phn bn cho hai cng ty X v Y. Cch x l nh vy c ng khng? Ti sao? Tnh hung 25. Cng ty Xut nhp khu Lng thc (VINAFOOD) tho thun bn 500 tn go vi gi 235 USD/MT FOB Cng Vit Nam cho mt cng ty ca Hn Quc v c cng ty ny m Irrevocable L/C at sight cho VINAFOOD hng vi tr gi khng qu 125.000 USD. Thi hn L/C n 25/2/2001. Tuy nhin n thi im 20/2/2001 Cng ty mi thu gom c hn 200 tn. Cho bit: 1) VINAFOOD c nn tip tc thc hin ngha v giao hng nh tho thun khng? Ti sao? 2) T trng hp trn, hy cho bit nhng ri ro m nh xut khu thng gp khi thc hin thanh ton bng phng thc tn dng chng t v nu r cch phng chng ri ro?
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Tnh hung 26. Cng ty Xut nhp khu c ph Vit Nam (VINACAFE) k hp ng vi mt cng ty ca Hng Kng tho thun bn cho cng ty ny 700 tn c ph Robusta vi gi 960GBP/MT CIF Hng Kng (INCOTERM 2000). Ngy 30/11/2002, Cng ty ca Hng Kng m Irrevocable L/C cho VINACAFE hng vi s tin khng qu 692.000GBP. Hi phiu c xut trnh ti Ngn hng m L/C khng qu 31/3/2003. Gi s cng ty VINACAFE xut trnh b chng t vo ngy 1/4/2003 (gi s ngy 31/3/2003 l ngy ch nht). VINACAFE c thanh ton c tin khng? Nu thc s b tr, VINACAFE lm th no nhn c tin? Tnh hung 27. Ba ch hng nhp khu Vit Nam mua phn bn ca mt thng gia Hng Kng, thanh ton bng L/C at sight. Ngi Bn Hng Kng thu tu nc ngoi. Sau khi ri cng Hng Kng, con tu b trn mang theo gi tr hng ho trn tu khong trn 500.000USD. Trong khi , ngi xut khu ly c vn n, thnh lp b chng t thanh ton hon ho v rt ht tin ti ngn hng m L/C. Cho bit: 1) Cc cng ty XNK Vit Nam s kin ai? Gii thch? 2) Cc cng ty XNK Vit Nam lm th no trnh c nhng ri ro tng t nh trn trong qu trnh nhp khu v thanh ton theo phng thc L/C? Tnh hung 28. Cng ty Xut nhp khu Y tho thun bn 500 tn go vi gi 225 USD/MT FOB Cng Vit Nam cho mt cng ty ca Hn Quc v c cng ty ny m Irrevocable L/C at sight cho GENERALEXIM hng vi tr gi khng qu 125.000 USD. Thi hn L/C n 25/2/2006. a/ n thi im 20/2/2006 Cng ty mi thu gom c hn 200 tn. Vy, GENERALEXIM c nn tip tc thc hin ngha v giao hng ca mnh khng? Nu c th phi lm nhng cng vic g ? b/ GENERALEXIM xut trnh hi phiu v b chng t thanh ton cho Ngn hng vo ngy 26/2 (th Hai), v ngy 25/2 l ngy Ch Nht. Vy B chng t ni trn c c Ngn hng chp nhn thanh tan khng? Gii thch ti sao? Tnh hung 29 Tranh chp do Ngn hngPH khng tr tin cho b chng t thiu Giy chng nhn gim nh do bn mua cung cp theo yu cu ca L/C Mt cng ty ho cht H Ni k hp ng xut khu ho cht cho mt cng ty Trung Quc. Phng thc thanh ton: L/C tr ngay, khng hu ngang, (tun th UCP 600). L/C yu cu: + Giy chng nhn gim nh do ngi xin m L/C cp v c ngi xin m L/C trc tip xut trnh cho Ngn hng pht hnh. + Ngi th hng gi trc tip 1/3 vn n gc cho ngi xin m L/C. Ngn hng m: Bank ca China (BOC) Ngn hng thng bo: VietcomBank.
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Cng ty Ha cht H Ni sau khi giao hng xut trnh b chng t cho VietcomBank. VietcomBank chuyn b chng t n BOC. Tuy nhin, BOC khng nhn c Giy chng nhn gim nh ca cng ty Trung Quc. ng l cng ty Trung Quc phi cp giy chng nhn gim nh v xut trnh trc tip cho BOC. Nhng do trn th trng Trung Quc, gi c mt hng ho cht cng ty nhp ang gim mnh nn cng ty Trung Quc mun t chi nhn hng v thanh ton tin hng. V vy cng ty Trung Quc khng cung cp Giy chng nhn gim nh cho ngn hng pht hnh. BOC t chi thanh ton b chng t vi l do l mt trong nhng chng t L/C yu cu khng c xut trnh - l Giy chng nhn gim nh do ngi xin m L/C cp. Cng ty ha cht H Ni phn i rng BOC phi c trch nhim thanh ton theo iu 7a UCP 600 v tt c nhng chng t thuc phm vi ca ngi th hng c xut trnh v ph hp vi iu kin ca L/C. Trong khi , cng ty Trung Quc do nhn c 1/3 vn n gc nn dng i nhn hng. Cng ty Ha cht H Ni phi vin n s can thip ca to n ngng vic nhn hng ca cng ty Trung Quc. nhn c s tin ca L/C, Cng ty yu cu BOC thanh ton tt c nhng mt mt, thit hi xy ra i vi mnh vi l do cng ty Trung Quc, ngi xin m L/C nhn c mt phn hng gi theo L/C. Hai bn khng thng lng c vi nhau nn a v vic ra trng ti gii quyt. Bnh lun trng hp trn?

Tnh hung 30 Tranh chp do b chng t i hon tr tin c sai st trong qu trnh Ngn hng truyn in tn (Vn dng iu 11, iu 35 UCP 600) Mt cng ty kinh doanh my tnh c tr s ti thnh ph H Ch Minh k hp ng nhp khu linh kin my tnh vi mt cng ty Singapore. Phng thc thanh ton: L/C khng hu ngang chit khu t do, dn chiu ti UCP 600. Cng vi cc quy nh khc, L/C nu r: S tin: 550.620 USD, tr cho s hng: 3.500 linh kin my tnh Ngn hng pht hnh: Vietcombank ( Vit Nam) Ngn hng thng bo: HSBC ( Singapore). L/C c chuyn bng Telex ti HSBC. Bc in cng nu r rng mt th xc nhn L/C s c gi sau. Tuy nhin bc in Telex HSBC nhn c v vic pht hnh L/C c ni dung sau: S tin: 550.620 USD, tr cho s hng: 350 linh kin my tnh HSBC thng bo nguyn ni dung L/C nhn c ti ngi th hng. Cng ty Singapore sau khi gi 350 linh kin my tnh xut trnh chng t cho HSBC i thanh ton ton b s tin 550.620 USD. HSBC, sau khi kim tra v thy b chng t hon ton ph hp vi iu kin ca L/C, chit khu v gi b chng t ti Vietcombank i hon tr. Khi nhn c b chng t do HSBC gi, Vietcombank kim tra v nhn thy chng t c s khc bit. Vietcombank ngay lp tc in
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thng bo cho HSBC bit rng b chng t b t chi v sai phm sau: L/C b giao hng thiu. L/C yu cu giao 3.500 linh kin my tnh vi tr gi 550.620 USD nhng b chng t xut trnh cho tng s tin 550.620 USD ch p ng c vic giao 350 linh kin. HSBC tr li rng h chit khu b chng t v chng tun th hon ton vi iu kin ca L/C. Thng bo L/C m h nhn c nu r rng L/C thanh ton cho s hng 350 linh kin ch khng phi 3.500 linh kin. lm bng chng, HSBC gi mt bn copy bc in thng bo L/C gc cho Vietcombank qua ng th tn. Nhn c bn copy, Vietcombank xc nh rng c sai st pht sinh trong qu trnh chuyn in tn. Vietcombank vn t chi thanh ton v l do ch dn trong bc in pht hnh nu r rng s c xc nhn bng th gi sau. V vy, HSBC ng l phi kim tra vn bn xc nhn bng th v sa cha li pht sinh trong qu trnh chuyn in. HSBC tr li rng h khng nhn c vn bn xc nhn bng th. Hn na h c lin h vi cng ty Singapore gii quyt vn nhng cng ty chuyn a im v c th khng cn hot ng na. HSBC nht quyt i Vietcombank phi hon tr. Tranh chp xy ra do hai bn khng thng lng c vi nhau. Trng hp trn gii quyt th no?

Tnh hung 31 Tranh chp do ngi mua v Ngn hng PH vn dng sai cch quy nh ngy bc hng, ngy giao hng theo UCP 600 (Vn dng iu 22 UCP 600) Ngy 17/7/2007, cng ty XNK tng hp III H ni (CTMEX-HN) mua 10.000 tn phn Ur ca Trung Quc t cng ty HelmGmbH (c), tr gi 1,45 triu USD. iu kin giao hng l CFR (giao hng ti ni i cho ch tu c bn mua y nhim), Phng thc thanh ton: L/C, tun th UCP 600 Ngn hng thng bo: Ngn hng BHF (c) Ngn hng pht hnh: Ngn hng Vietcombank Si Gn Ngy 27/9/2007, tu DEWAN-I ca Pakistan, theo hp ng, ch l hng cp cng TPHCM, song CTMEX-HN bt ng t chi tip nhn vi l do Cng ty khng c vn n ng bin nhn hng, v b chng t cng khng ph hp vi L/C. Do i qu lu, hn na khng c ngi nhn hng tu DEWAN-I buc lng phi nh neo quay v lm th tc ho gi l hng. Ngy 2/10/2007 nhn c chng t do Ngn hng BHF xut trnh, Vietcombank Si Gn tin hnh kim tra v pht hin mt s sai st: 1) Hi phiu ghi sai s tin bng ch v khng ghi tn ca ngi th tri 2) Vn n khng ghi ngy xp hng ln tu. Ngy 3/10/2007, Vietcombank Si Gn thng bo sai st cho CTMEX. Cng ngy, CTMEX gi cng vn v vic t chi thanh ton L/C, trong nu thm mt s sai st na nh ngy v s hp ng ghi trn chng t khng ng, iu kin giao
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hng khng ph hp vi Incoterm 200 Ngy 4/10/2000, Vietcombank Si Gn thng bo cho Ngn hng BHF bit rng CTMEX t chi thanh ton L/C do b chng t c sai st (vn n v hi phiu). Tuy nhin Ngn hng BHF khng chp nhn nhng sai st chng t do Vietcombank Si Gn nu ra. BHF cho rng b chng t ca h hon ton ph hp vi quy nh ca UCP 600 v h gii thch: + Vn n ghi ngy cp thc t l 6/9/2007 cng l ngy giao hng, + Hn na trong L/C khng quy nh cn c hi phiu i km v BHF yu cu Vietcombank Si Gn thc hin thanh ton. Ngy 13/10/2007, B Thng mi c cng vn v vic tm ngng thanh ton i vi L/C. Ngy 18/10/2000, Ngn hng BHF thng bo cho Vietcombank Si Gn rng h phong to ti khon ca Vietcombank Si Gn. Ngy 2/11/2007, Ngn hng BHF t ng trch ti khon ca Vietcombank Si Gn vi s tin 1.451.935,75USD thu hi tin hng theo L/C. Ngoi ra, Ngn hng BHF cn pht Vietcombank Si Gn 10.162 USD v li chm thanh ton. Vietcombank Si Gn chp nhn thanh ton v ghi n ti khon bt buc i vi CTMEX. L hng tr gi gn 20 t ng coi nh mt trng. V sau CTMEX kin Vietcombank Si Gn ra to n v theo h SGDI thc hin sai ngha v thanh ton, gy thit hi nghim trng cho CTMEX. Tranh chp xy ra. Bnh lun trng hp trn?

Tnh hung 32 Tranh chp do do vn n ng bin khng th hin c vic gi hng t mt cng ti mt cng nh quy nh trong L/C. (Vn dng iu 20 UCP 600) Mt cng ty Dc phm H Ni xut khu mt l hng dc phm cho mt cng ty ca n . Phng thc thanh ton: L/C, tr ngay, tun th UCP 600, L/C yu cu: + Trn b 3 bn gc vn n ng bin bc, hon ho. + Vic gi hng c tin hnh t bt k cng no ca Vit Nam n cng Bombay, n . Ngn hng m: Standard Chartered Bank (SCB).Ngn hng thng bo: Ngn hng thng mi Chu (ACB). Sau khi gi hng, cng ty H Ni xut trnh chng t cho ACB chuyn ti SCB i thanh ton. Vn n xut trnh c ghi: Cng bc hng (Port ca loading): Cng Hi Phng, Vit Nam Cng d hng (Port ca discharge): Cng Can-cut-ta, n Ni n cui cng (Place ca final destination): Cng Bombay, n SCB t chi thanh ton b chng t trn v l do vn n ng bin khng th hin c vic gi hng t mt cng ca Vit Nam ti cng Bombay, n nh yu cu ca L/C.
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Cng ty H Ni khng chp nhn vic bt li v khng nh rng vn n xut trnh thc s th hin c vic gi hng nh yu cu ca L/C: gi hng n cng Bombay, n t mt cng ca Vit Nam. Hn na, L/C cho php chuyn ti v hng ho c chuyn ti ti cng Can-cut-ta chuyn ch tip bng ng b n cng BomBay. SCB tr li rng kin ca h l ng v L/C yu cu r rng vn n ng bin cho vic gi hng n cng Bombay, n . Theo nh yu cu ca iu 20 UCP 600, vn n phi chng thc c cng bc hng l mt cng Vit Nam v cng d hng l cng Bombay. Vn n xut trnh ch chng t c cng bc hng l cng Hi Phng, Vit Nam n cng d hng l cng Can-cut-ta ch khng n cng Bombay. Do hai bn khng thng nht c vi nhau nn tranh chp pht sinh. Tnh hung 33 Tranh chp do ngi th hng xut trnh b chng t mun do hiu sai quy nh ngy giao hng trong UCP 600 (Vn dng iu 23 UCP 600) Mt doanh nghip Lt xut khu Hoa lan sang Nht Bn. Phng thc thanh ton: L/C, tr ngay tun th UCP 600, L/C yu cu: Gi hng bng ng hng khng, chm nht l ngy 25/6. Ngn hng pht hnh: Ngn hng Mitsubishi (Nht) Ngn hng thng bo: Vietcombank. Sau khi gi hng, doanh nghip Lt lp b chng t thanh ton. Do hng ho l thc vt xut sang Nht bn i hi phi c giy chng nhn v sinh dch t cng cc giy chng nhn thc vt nghim ngt khc, nn doanh nghip Lt mt kh nhiu thi gian lp cc chng t . Phi n ngy 8/7 doanh nghip Lt mi hon thnh xong b chng t v gi n ngn hng Vietcombank chuyn ti ngn hng Mitsubishi i thanh ton. Ngy 13/7 b chng t n tay ngn hng Mitsibishi. B chng t bao gm vn n hng khng c ghi: - Gi hng bng ng hng khng - Ngy pht hnh vn n: 20/6 - Ngy chuyn bay thc t: chuyn bay s 134 ngy 25/6" Ngn hng Mitsubishi kim tra chng t v nhn thy b chng t c sai st, in cho ngn hng Vietcombank thng bo t chi thanh ton vi l do: "Chng t xut trnh mun: Vn n hng khng ghi ngy pht hnh l 20/6 chng t khng c xut trnh trong vng 21 ngy k t ngy gi hng theo nh yu cu ca iu 14(c) UCP 600. Doanh nghip Lt cho rng l do t chi l khng hp l v ngy chuyn bay thc t l 25/6 nn ngy 16/7 mi l ngy ht hn xut trnh chng t theo thi hn 21 ngy. V vy chng t doanh nghip xut trnh vn nm trong thi hn cho php. Trong khi , ngn hng pht hnh vn kin quyt i t chi thanh ton. V vy tranh chp xy ra.
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Tnh hung 34 Tranh chp do m t hng ho trong giy chng nhn cht lng v s lng khc vi Ho n thng mi (Vn dng iu 18 UCP 600) Cng ty Chemexco Hi Phng, Vit Nam k mt hp ng nhp khu vi Cng ty Bejing Chemical ca Trung Quc. Phng thc thanh ton: L/C, tun th UCP 600. Ngi xin m: Chemexco, Hi Phng. - Ngn hng pht hnh: Vietcombank Hi Phng. Ngi th hng: Bejing Chemical. - Ngn hng thng bo: Bejing Bank - Mt hng: ha cht. - M t hng ha: 160-4609 n gi 40,00 USD/Kg; 270-3210 n gi 30,00 USD/Kg. - Gi tr L/C: 30000 USD - iu kin giao hng: CIF Hi Phng Khi b chng t c gi n Vietcombank Ho Phng th ha n thng mi c ghi nh sau: 160-4609 n gi 40,00 USD/Kg. 270-3210 n gi 30,00 USD/Kg. iu kin giao hng CIF khng ghi trn ha n thng mi. Chemexco Hi Phng t chi thanh ton vi l do m t hng ha khng ng theo quy nh vi th tn dng. Cng ty Bejing Chemical v ngn hng Bejing Bank khng chp nhn l do t chi thanh ton, h lun gii nh sau: - V vn diu kin giao hng CIF khng ghi trn ha n thng mi, Bejing Chemical v ngn hng Bejing Bank cho rng iu kin giao hng khng phi l mt phn m t hng ha m thuc cc iu khon khng lin quan n chng t nn theo iu 18(c) UCP 600 l khng phi sai st. Vietcombank Hi Phng dt khot rng chng t c sai st, theo Vietcombank iu kin giao hng CIF Hi Phng l mt b phn ca m t hng ha trong th tn dng. Nu khng, lm sao cc bn lin quan c th xc nh iu kin giao hng v thanh ton so vi quy nh ca th tn dng? kin ca bn? Tnh hung 35 Tranh chp v s bn gc Bo him n phi xut trnh (Vn dng iu 28 UCP 600). Vietcombank nhn chit khu mt b chng t thanh ton do cng ty xy dng cng nghip VINAINCON yu cu. Cn c vo L/C ca ngn hng HSBC (Singapore) m trong c iu khon chng t phi xut trnh quy nh 2 bn gc Bo him n hoc giy chng nhn bo him (Original Insurance Policy or Certificate in duplicate), Vietcombank thy VINAINCON xut trnh ng 2 bn gc Isurance Policy (I/P) ngoi ra cc chng t khc u ph hp nn chit khu khng bo lu b chng t. B chng t ny c gi sang cho HSBC (Singapore) i thanh ton nhng b HSBC (Singapore) t chi vi l do xut trnh thiu mt bn gc I/P. Vietcombank p li rng h thc hin ng yu cu L/C l 2 bn gc. HSBC lp lun rng trn I/P c ghi s bn pht hnh l 3 bn nhng ch c 2 bn c xut trnh ngha l VINAINCON ang gi 1 bn v iu tri vi UCP 600 mc d vn xut trnh 2 bn theo ng yu cu ca L/C. Tranh chp xy ra v s vic ny khin cho 2 ngn hng tranh ci sut mt thi gian di. kin bnh lun ca bn v tnh hung trn?
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Tnh hung 36 Tranh chp do tr gi bo him nh hn 110% tr gi ho n (Vn dng iu 28 UCP 600). Mt cng ty Nam nh nhp khu bng si ca mt cng ty Mhic xut sang Nht Bn. Phng thc thanh ton: L/C chuyn nhng tun th UCP 600. L/C chuyn nhng yu cu xut trnh: hp ng bo him lp theo lnh, k hu trng, iu kin bo him mi ri ro, tr gi bo him l 110% tr gi ho n, tnh bng USD.Tr gi l hng l 340.000USD (n gi l 68USD/kg) Ngn hng m: Ngn hng Fuji Bank . Ngn hng chuyn nhng: Ngn hng Vietcombank H ni, theo ch th ca cng ty Nam nh chuyn nhng cho cng ty Mhic hng mt phn s tin ca L/C gc l 250.000 (n gi l 45USD/kg). B chng t i tin ca cng ty Mhic xut trnh bao gm ho n tr gi 250.000USD v bo him n ghi s tin bo him 250.000 x 110% = 275.000USD. Sau khi kim tra chng t, Vietcombank thy hp l v thanh ton cho cng ty Mhic. Cng ty Nam nh tin hnh thay th ho n v gi n Fuji Bank i tin. Ho n mi c tr gi 340.000USD. B chng t ca cng ty Nam nh b t chi vi l do: tr gi bo him 275.000 nh hn 110% tr gi ho n (110% x 340.000 = 374.000USD). Tranh chp xy ra. Tnh hung 37 Tranh chp lin quan n bn k chi tit hng ho (Vn dng iu 21 UCP 600). Cng ty H ni Mechanical Co. k hp ng nhp khu my ca mt cng ty Hn quc, SangYong Corp. Phng thc thanh ton: L/C, tun th UCP 600, tr chm sau 180 ngy k t ngy ghi trn B/L. Trong s nhng iu khon ca L/C c yu cu: + Mt ho n thng mi; Mt bn k chi tit hng ho. + Ngn hng pht hnh: Vietcombank H Ni; Ngn hng thng bo: Seoul bank Vietcombank H Ni kim tra b chng t do Ngi th hng xut trnh v nhn thy b chng t khng ph hp vi L/C v l do: Bn k chi tit khng c pht hnh trn giy tiu ca Ngi th hng v khng c Ngi th hng k, v VCB t chi thanh ton. Ngi th hng yu cu Ngn hng Seoul bank in cho Vietcombank H Ni xin kin chp nhn thanh ton mc d c nhng bt hp l . Vietcombank H Ni, sau khi nhn in ca Ngn hng Seoul Bank, xin cho php thanh ton theo nh b chng t c xut trnh, tham kho kin ca Ngi yu cu m L/C. Ngi yu cu m L/C khng chp nhn im bt hp l v h khng chc l hng ho c chc chn c kim nh khng. H tr li rng h khng th cho php thanh ton tr khi h c php kim tra hng ti cng n v vic kim nh cho thy hng ho l ph hp, Vietcombank H Ni thng bo cho Ngn hng ChoHung Bank, Seoul bit kin t chi b chng t ca mnh. kin ca bn v tnh hung trn? Tnh hung 38. Cng ty Simac ca Anh, mt cng ty chuyn sn xut g ni tht, nhp khu g t hng Latel ca Php. Cuc mua bn c gii thiu thng quan mt s thng tin trn Internet. Do ang trong lc cn g gp nn Simac nhanh chng tho
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thun nhp khu vi Latel. H tho thun thanh ton theo L/C, v vi vng nn Simac cha cp k cc ni dung c th ca L/C m nhanh chng chuyn tin ng trc cho Latel v m L/C cho Latel hng thng qua mt ngn hng do Simac ch nh. Nhng tin th c gi i, nhng mi vn cha thy hng v. Tm hiu k th Simac mi v l ra rng Latel ch l mt cng ty o trn mng, khng c tht. Tnh hung 39. Tranh chp do Ngn hng Pht hnh hiu sai quy nh v bn gc ca vn n (Vn dng iu 17 UCP 600) Mt cng ty may mc XNK Vit Nam k mt hp ng xut khu hng may mc vi mt cng ty Hn Quc. Phng thc thanh ton: L/C, tun th UCP 600 L/C yu cu: Trn b 3/3 bn gc vn n hon ho, bc hng ln tu. Ngn hng m: Korean Exchange Bank (KEB) Ngn hng thng bo v l ngn hng xc nhn: Vietcombank Cng ty may mc Vit Nam sau khi giao hng chun b b chng t v xut trnh cho Vietcombank thanh ton. B chng t c trn b 3/3 vn n, mi vn n u c ngi chuyn ch k tay v c ng du ln lt l "Bn gc" (Original), "Bn th hai" (Duplicate), "Bn th ba" (Triplicate). Vietcombank kim tra v xc nh l b chng t do ngi th hng xut trnh ph hp vi yu cu ca L/C. Do , Vietcombank chit khu cho cng ty may mc Vit Nam v chuyn b chng t ti KEB i hon tr. Khi nhn c b chng t, KEB kim tra v xc nh l c sai st. KEB in cho Vietcombank thng bo rng b chng t ang c gi ch s nh ot ca Vietcombank do c sai st sau: " Bn th hai v th ba ca vn n khng c ng du "Bn gc" nh quy nh ca UCP 600." Vietcombank tr li rng: "Trn b vn n xut trnh l bn gc v c k tay ph hp vi yu cu ca iu 17 UCP 600. Vic ghi "Bn gc", "Bn th hai", "Bn th ba" ln lt trn vn n c ngha l trong ba bn gc vn n c mt "Bn gc, bn gc", mt "Bn th hai, Bn gc" v mt "Bn th ba, Bn gc". y l mt thc tin d hiu v c chp nhn trong lnh vc vn ti v ngn hng". KEB phn bc rng iu 17(c) UCP 600 ni r chng t phi c k v ng du nh th no. Hai bn vn n xut trnh r rng c ng du "Bn th hai" v "Bn th ba" v khng th c coi l bn gc. Chnh v vy vic t chi thanh ton ca h l ng. Tranh chp xy ra v hai bn phi a s vic ra to trng ti ca ICC gii quyt. Tnh hung 40 Tranh chp do Ngn hngPH t chi hon tr tin cho b chng t n mun so vi quy nh ca L/C (Vn dng iu 14 UCP 600). Doanh nghip Farmix Hi Phng k hp ng nhp phn bn Ur t mt cng ty Nht Bn Phng thc thanh ton: L/C, tun th UCP 600. Bn cnh cc quy nh khc, L/C c mt iu kin c bit: "Chng t phi n c vn phng ca Vietcombank Hi Phng trc khi tu cp cng d hng." - Ngn hng pht hnh: Vietcombank Hi Phng - Ngn hng xc nhn v thng bo: Fuji Bank, Tokyo, Nht Bn.
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Ngy 2/8 cng ty ca Nht bn xut trnh chng t cho Fuji Bank chit khu. Fuji Bank kim tra v kt lun chng t ph hp vi yu cu ca L/C. Fuji Bank thanh ton cho cng ty ny v ngy 5/8 chuyn b chng t n Vietcombank Hi Phng i hon tr tin. Cng ngy 5/8 tu cp bn cng Hi Phng. V n ngy 6/8 Vietcombank Hi Phng mi nhn c chng t. Ngy 8/8 Vietcombank Hi Phng gi Telex cho Fuji Bank, trong c on: "T chi b chng t v l do sau: Xut trnh chng t mun. Vietcombank Hi Phng nhn c chng t mun hn ngy tu cp cng d hng." Fuji Bank khng chp nhn nhng l do m Vietcombank Hi Phng a ra v vn kin quyt i c hon tr s tin thanh ton cho cng ty ca Nht bn. Do tranh chp pht sinh. Tnh hung 41. Tranh chp do Ngn hng pht hnh ngng tr tin cho b chng t hp l (Vn dng iu 5, iu 7 UCP 600). Doanh nghip Vinamex H Ni k hp ng nhp khu hng ca mt cng ty i Loan. Phng thc thanh ton: L/C khng hu ngang, tr ngay, tun th UCP 500; L/C quy nh ngi bn gi 1/3 vn n gc bng DHL cho ngi mua, cn 2/3 vn n gc gi km theo b chng t i tin theo L/C. Ngn hng pht hnh: Vietinbank, H Ni. Ngn hng thng bo: Chinfon Bank (i Loan). Cng ty i Loan giao hng. Hng n cng Hi Phng trc khi b chng t v ti ngn hng Vietinbank. Vinamex nhn hng v mi cng ty gim nh phm cht ti kim tra cht lng l hng. Bin bn gim nh kt lun hng km phm cht. Lp tc Vinamex gi n yu cu Vietinbank H Ni hon tr tin cho cng ty i Loan. Khi b chng t xut trnh n ngn hng Vietinbank, ngn hng kim tra v thy ph hp vi yu cu ca L/C. Tuy nhin do mun phc v quyn li ca doanh nghip Vit Nam, Vietinbank ngng tr tin cho cng ty i Loan. Cng ty i Loan v ngn hng Chinfon Bank khiu ni Vietinbank H Ni l vi phm cam kt tr tin, vi phm UCP 600. Vietinbank in tr li gii thch l do ngng tr tin l thc hin yu cu ca ngi xin m L/C. Cng thi gian , Vinamex in khiu ni cng ty i Loan v vic giao hng km phm cht, yu cu cng ty i Loan gii quyt khiu ni v phm cht ri mi ch th cho ngn hng m L/C tr tin. Tnh hung 42. Lagergren, mt hng kinh doanh cc sn phm ni tht ln ca Thu in, bn mt l hng g cho tp on Cadtrak Furniture Co.Ltd ca i Loan. V phn mnh, theo tho thun gia hai bn, Cadtrak m ti ngn hng ca mnh mt th tn dng L/C chuyn nhng s tin hng tr gi 760.000 USD cho Lagergren qua mt ngn hng Thu in. Theo tho thun gia hai bn, hng s c giao thnh hai chuyn, mi chuyn cch nhau mun nht l 20 ngy . Tin hng cng c thanh ton lm hai ln v vic thanh ton qua L/C s tun theo UCP500. C hai iu kin c quy nh cho th tn dng. Th nht, ngn hng i Loan s tin hnh thanh ton khi nhn c mt b y vn n ng bin xp hng hon ho. Th hai, ngn hng Thu in s phi i giy chp nhn hng do ngn hng ti i Loan ca Cadtrak cp. Giy ny s c cp sau khi c thng bo ca
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Cadtrak rng h nhn c hng v hng c c quan y t i Loan ti cng chp nhn. Sau khi hng n i Loan, ngn hng Thu in gi b chng t ca chuyn hng cho Cadtrak v b Cadtrak t chi vi l do thi gian gia hai chuyn giao hng vt qu 20 ngy. Ngn hng Thu in khng chp nhn iu ny. Do vy, ngn hng thuyt phc Cadtrak chp nhn iu khng ng nguyn tc trn. Sau cng, Cadtrak chp nhn thi gian giao hng qu 20 ngy nhng vn bo lu kin t chi ca mnh vi l do i s chp nhn l hng ca B Y t i Loan, c quan m cng ty Cadtrak np n xin kim tra hng. Sau khng lu, Cadtrak thng bo rng h chnh thc t chi hng ca Lagergren v C quan Y t i Loan ti cng pht hin ra nguy c mi mt trong l hang g ny. Lagergren lp lun rng, trong bin bn ca C quan y t khng c dng ch bc b sn phm. Tuy nhin, Cadtrak vn gi nguyn quan im ca mnh vi nhn nh rng: "theo thng l, hng g phi tin cy lu kho trong vng 12 thng. Cadtrak cho rng sn phm m h t khng c m bo v cht lng v bi vy khng khng khng chp nhn l hang ny. V pha Lagergren, hng c n kin gi U ban trng ti quc t (Unctad) m hai bn la chn gii quyt khi c tranh chp. n kin ghi r Cadtrak t chi khng ng cch b chng t v yu cu c thanh ton khon tin hng cng li sut hng nm 13%.

Tnh hung 43. Trng hp th nht l mt tranh chp kh phc tp gia Nh my sa cha tu bin Ph Rng- nguyn n v ngn hng Thng mi c phn hng Hi Vit Nam (Hi Phng)- b n, tranh chp lin quan n vic ngn hng khng thng bo ht sai bit ca chng t v mc nghim trng ca sai bit , gy thit hi ln cho ngi nhp khu. Ni dung v vic din bin nh sau: Cn c vo hp ng mua tu OCEAN FREEZE v giy php nhp khu do B Thng Mi cp ngy 30/8/1996, nguyn n lm n xin m L/C gi n b n yu cu pht hnh L/C tr gi 220,000.00USD cho T&H International Group Hoa K hng li. B n pht hnh L/C s 11A0896US0035/11 theo yu cu ca nguyn n, L/C dn chiu UCP500 ca ICC lm lut s dng. Ngy 7/10/1996, b n nhn c chng t thanh ton do Bank OWE Texas gi ti v pht hin 3 sai bit so vi L/C. B n gi cng vn thng bo v cc sai bit cho nguyn n xin kin xem c chp nhn sai bit khng vi thi hn trong vng 2 ngy, tuy nhin b n khng ni g v mc nghim trng ca cc sai bit . Ngy 10/10/1996 nguyn n cho rng cc sai bit l khng quan trng nn chp nhn cc sai bit ca chng t. Ngy 15/10/1996 theo ch th ca nguyn n, b n chuyn tr 220,000.00USD cho ngi hng li qua Bank OWE Texas. n 28/2/1997, tu OCEAN FREEZE khng c giao ti cng Hi Phng v c tin rng tu b To n Hng Hi bang Florida bt gi ngy 24/1/1997. Do nguyn n tin hnh kim tra li chng t v pht hin 7 sai bit trong c nhng sai bit nghim trng m ng ra nguyn n phi t chi chng t nh vic Bill of Sale khng c Legalized (hp php ho). Nguyn n nh vy b thit mt
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220,000.00USD v cho rng y l li ca b n khng thc hin ng UCP500 trong vic kim tra chng t. V vy nguyn n gi n kin (10/12/1999) b n ra trng ti quc t Vit Nam, i b n bi thng thit hi vi tng s tin l 309,571.64USD gm tin mua tu, ph m L/C, li vay, pht chm thanh ton. B n gi cc vn bn gii trnh khiu kin ca nguyn n, ni dung nh sau: B n hon ton nht tr vi nguyn n v vic s dng UCP500 lm vn bn php l ch yu gii quyt tranh chp, cng nh vic khng nh ni dung tranh chp tp trung vo s sai bit gia chng t so vi quy nh ca L/C. V chng t, b n cho rng khi thit lp L/C, kim tra chng t v thanh ton cho ngi hng li L/C, hai bn thng nht cch hiu ni dung ca cc chng t theo nguyn vn ting Anh. Tranh chp ch pht sinh t khi nguyn n khng nhn c tu OCEAN FREEZE v t khi c s dch thut chng t nguyn bn ting Anh v L/C ra ting Vit, do dn n cch hiu khc nhau v nguyn vn ting Anh ca cc chng t . B n cho rng theo iu 16 UCP500, cc ngn hng khng c trch nhim dch thut chng t v L/C theo ting a phng m ch hnh x theo nguyn bn ting Anh m thi. B n tr tin cho ngi hng li L/C sau khi thng bo 3 sai bit cho nguyn n v nguyn n cng chp nhn cc sai bit , c bit l nguyn n 2 ln gi cng vn cho b n yu cu tr tin cho T&H International Group Hoa K. Ngy 19/10/1996 b n chuyn giao y chng t cho nguyn n nhng mi n 8 thng sau k t ngy nhn chng t nguyn n mi pht hin ra cc sai bit m mnh chp nhn thanh ton. Nu nguyn n pht hin sm c l b n c kh nng i li tin cho nguyn n bi v sau 3 thng k t ngy nhn c tin do b n thanh ton, Bank OWE Texas mi chuyn tr cho T&H International Group Hoa K. R rng trch nhim gii quyt hu qu ny khng kp thi l do nguyn n gy ra. Vi cc lp lun b n hon ton bc b n kin ca nguyn n v khng nh mnh khng c trch nhim bi thng cc thit hi do nguyn n gy ra. Tnh hung 44. Tp on Nestle c nhp khu b t hng Latel ca Na Uy sn xut cc loi sa giu dinh dng. Cuc mua bn c gii thiu thng quan mt s thng tin trn Internet. Do ang trong lc cn nguyn liu gp nn Nestle nhanh chng tho thun hp ng nhp khu vi Latel. H tho thun thanh ton theo L/C, v vi vng nn Nestle cha cp k cc ni dung c th ca L/C m nhanh chng chuyn tin cho Latel theo L/C thng qua mt ngn hng do Nestle ch nh. Nhng ri, tin th c gi i m hng th mi vn cha thy v. Tm hiu k th Nestle mi v l ra rng, Latel ch l mt cng ty o trn mng, khng c tht. Tnh hung 45 Cng ty Hapos ca c k tho thun mua hng vi mt i tc Nht Bn, nhng trong hp ng, Hapos cho i tc Nht Bn la chn hng tu vn chuyn. Hapos c inh ninh i hng v, nhng s vic bt ng xy ra, chic tu ca hng tu trn trn ng t Nht Bn n c b hi quan bt gi v c vn chuyn hng cm v hng cha k khai hi quan. Kt qu l tt c cc hng ho m Hapos t cng b tch thu lun.
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Tnh hung 46. Trong 1 hp ng ngoi thng c ghi: Thanh ton= L/C khng th hy ngang. Thi hn m L/C trong 10 ngy k t khi hp ng c k. Nu khng m c trong 10 ngy ngi nhp khu phi chu pht 5% tng gi tr hp ng. Do ngi nhp khu thiu n ngn hng, Ngn hng t chi cho ngi nhp khu ny m L/c, v thiu ti chnh khng th m L/C ti ngn hng khc, Doanh nghip mi thnh lp ,cha quen bit nhiu nn cng khng th vay mn tin u . Cu hi : L ngi nhp khu bn phi lm g khng b pht tin. Nu: Tnh hung 1: hp ng ghi do chnh Nh nhp khu ng tn m L/C Tnh hung 2: hp ng ch ni m L/c ng hn 10 ngy cho ngi bn Tnh hung 47. Ngy 30-8-2000 Cty Z. ca Vit Nam k H nhp khu phng tin vn ti t cty Q. M. Ngn hng ca Z. trn c s H c tham chiu UCP 600 ngy 20-9-2000 m L/C cho Q. th hng vi gi tr l 250.000 USD. Theo quy nh L/C Ngn hng VN s thanh ton cho Q. s tin l 250.000 USD qua Ngn hng ca M khi ngi bn l Q. xut trnh b chng t gm cc loi sau: Bill ca sale (vn t bn thit b): chng t bn gc do Q. lp c ni dung chuyn nhng quyn s hu cho bn mua, c cng chng (notarized) v hp php ho (legalized) bi i s qun, lnh s Vit Nam hoc to n dn s ti M. Commercial Invoice: 6 bn bng ting Anh do Q k vi gi tr 250.000 USD cho ton b thit b vn ti theo iu kin c s giao hng CIF Hi Phng. Hull Insurance Policy: bo him thn tu chng nhn tn tht ton b cho 1 chuyn hnh trnh t M v Hi Phng vi tr gi 272.000 USD do bn bn chu th hin r khiu ni s c thanh ton ti VN Ngy 15-10-2000 Ngn hng pht hnh L/C nhn c b chng t thanh ton, sau khi kim tra Ngn hng gi thng bo v 3 khc bit lin quan ti 3 loi chng t: Hi phiu:ngy lp hi phiu sm hn ngy khi hnh tu ho n: c s khc nhau v a ch ngi th hng (thiu ch y ca t Companyn bo him: ngy ghi trong n bo him mun hn ngy khi hnh quy nh trong L/C l 4 ngy 18-102000, sau khi nhn thng bo ca Ngn hng, cty Z c cng vn gi Ngn hng chp nhn 3 sai bit ny v L/C khng quy nh nn cty khng cho l quan trng. Ngy 20-12-2000 Ngn hng pht hnh gi thng bo sang cho Ngn hng pha ngi bn ca M v 3 s khc bit trn, nhng khng nhn c kin phn hi t pha Ngn hng ny. Ngy 25-12-2000 cty Z tip tc ngh Ngn hng m L/C thanh ton, cng ngy ny Ngn hng thanh ton 250.000USD cho ngi bn.
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Qu ngy giao hng 1 thng cng ty Z vn khng nhn c hng. Trn thc t l hng ny b to n M bt gi em bn u gi tr n ca ngi bn. Cng ty Z khiu ni Ngn hng pht hnh L/C i bi thng thit hi. Ngn hng pht hnh L/C c b quy trch nhim g v kim tra chng t khng? Ai s l ngi chu tn tht y? Ngn hng hay ngi mua? Tnh hung 48. Cng ty A Vit Nam k hp ng mua bn hng ha vi cng ty B M vi 1 s iu kin sau: - Thi hn giao hng: 19/4/2010 - Phng thc thanh ton: L/C (UCP 600) - Thi hn m L/C: 10/4/2010 Vo 10/4 ngi mua L/C qua ngn hng m, ngn hng m chp nhn m L/C cho ngi mua v sau thng bo cho ngn hng thng bo. Ngn hng thng bo thng bo cho ngi bn v vic ngi mua m 1 L/C cho ngi bn theo hp ng c k kt gia ngi bn v ngi mua. Sau khi nhn c thng bo, ngi bn thc hin ngha v giao hng vo 19/4. Sau khi giao hng ngi bn mang ton b chng t ph hp vi L/C n ngn hng thng bo thanh ton. Ngn hng thng bo tr li rng: ngn hng m quyt nhu hy L/C vi l do ngi mua sp ph sn nn khng thanh ton cho ngi bn. Hy gii quyt tnh hung trn? Tnh hung 49. Ni dung L/C: Bank A l issuing bank Bank B l advising bank Field 41: Available with Bank B by payment Field 42: Draft at sight drawn on Bank B Field 49: Confirm Tuy nhin, thc t sau l Bank B khng confirm L/C. Ngi th hng xut trnh chng t n Bank C (Bank C l ngn hng ca ngi th hng). Bank C khng xut trnh chng t n Bank B m xut trnh thng n bank A. Vy draft trong trng hp ny c lp nh th no? 1. Drawee c th l Bank A c k? (v Bank B khng phi l confirming bank th drawee ch c th l Bank A thi). C opinion no ca ICC v trng hp ny khng?hay 2. Drwawee vn l Bank B theo L/C yu cu? hay 3. Khng cn gi draft cho Bank A v L/C u c yu cu drawn on Bank A? hay 4. Phi gi chng t n Bank B?
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Tnh hung 50. Bank A l issuing bank; Bank B l advising Bank Field 42: Draft at sight drawn on Bank A Field 49: May add Bank B in bo Bank A rng We added confirmation to L/C. as such, draft will be drawn on ourselves and be kept at our counter upon ben s presentation of docs. Trng hp ny Bank B c ng khng? Tnh hung 51. Nm 1996 Nh my sa cha tu bin Ph Rng ti Hi phng c k Hp ng mua tu bin vi Tp on T&H Group ca M mua mt con tu Ocean Freeze vi gi 220.000.000 USD. Con tu khi hnh t cng Floria v cng Hi Phng. Trn ng i con tu gh vo Cng Miami v ti y cc thy th nh cng do khng c ch tu tr tin lng. Ta n ti y ra lnh bt tu v gi Thng bo yu cu ch tu n tr tin nhng ngi bn (ch tu) khng n. Cn ngi mua- Nh my sa cha tu bin Ph Rng khi bit c tin th qu mun v con tu b bn u gi tr lng thy th, n ph Ta n v ph lut s, ph lu tu ti Cng Miami. Tin mt, khng c tu do Nh my sa cha tu bin Ph Rng thu Cng ty lut Hong Long lm th tc khi kin Ngn hng Thng mi c phn hng hi ti Ta Dn s Hi Phng cng l lc C quan iu tra Hi Phng khi t v n hnh s thiu trch nhim gy hu qu nghim trng do lm mt tin ca Nh nc. V Gim c ny phi lm vic nhiu ngy vi c quan iu tra theo s t vn ca lut s Cng ty lut Hong Long v cui cng ng ta chng minh c mnh khng thiu tinh thn trch nhim v trch nhim lm mt tin l do Ngn hng khng kim tra k b chng t thanh ton trc khi tho khon L/C. C th l ngi bn cha lm th tc chng thc Giy bn tu (Bill ca Sale) ti C quan c thm quyn quy nh trong Hp ng mua bn tu bin (c th ti Ta dn s ca M hoc ti i s qun Vit Nam ti Hoa K). Khi lnh khi t ban ra lut s ca chng ti t vn Nh my SCTB Ph Rng v Ngn hng cng lp Bn tha thun trng ti l a v tranh chp ra trc Trung tm Trng ti quc t Vit Nam bn cnh Phng Thng mi v Cng nghip Vit Nam gii quyt bi v chng ti nghin cu Quy tc trng ti th thy vic khi t v n hnh s khng nh hng n thm quyn gii quyt ca trng ti. Cui cng vi 1 cp xt x v bng mt phn quyt trng ti (tuy c phn tha hip m cht trng ti) xc nh li 60:40. Nh my SCTB Ph Rng c xc nh khng phi bn c li trc tip gy ra mt tin v li c Ngn hng n cho 60 % tr gi tin mua tu. Cu hi: 1. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 5. Bi hc rt ra trong tnh hung trn l g?
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Tnh hung 52. Cng ty Todimax Hi Phng k hp ng nhp khu vi cng ty Samsung, Hn Quc, ngn hng m L/C l Vietcommbank Hi Phng, ngn hng thng bo v i tin l Koexbank Hn Quc. B chng t i tin m Koexbank Hn Quc kim tra thy hon ton ph hp vi yu cu ca th tn dng m, c gi ti Vietcombank Hi s chnh (VCB) vo ngy 03/7/1995. Do th tc giao nhn th v chm tr ca bu in, VCB Hi Phng nhn c b chng t i tin ngy 07/7/1995. Sau khi kim tra, VCB Hi Phng pht hin thy sai st: - Thiu giy chng nhn xut x (C/O). - Tr gi bo him khng . - Do Todimax Hi Phng khng chp nhn sai st, ngy 12/07/1995 VCB Hi Phng thng bo cho ngn hng Koexbank rng b chng t khng c tr tin do sai st trn. Koexbank lp tc khiu ni VCB Hi Phng vi phm iu 13b v 14d UCP 500, thng bo sai st khi thi hn by ngy lm vic ht, do VCB Hi Phng mt quyn t chi b chng t c sai st. VCB Hi Phng tr li t ngy nhn chng t 07/07/1995 mi c 05 ngy lm vic v 01 ngy ch nht. Koexbank bc b l l ca VCB Hi Phng. Theo Koexbank, VCB v VCB Hi Phng cng nm trong mt quc gia do khng th c coi l hai ngn hng c lp theo iu 2 UCP 600. Hn na, vic phn chia hay tp trung hot ng thanh ton quc t gia VCB v cc chi nhnh b phn l vn ni b mt ngn hng nn khng c xem xt ti v tranh chp ny. y, Koexbank Hn Quc v v tnh hay c vn dng UCP 600 mt cch thin lch v quyn li ca mnh m b qua mt chi tit khc rt quan trng. iu 2iii UCP 600 hng dn: ngn hng pht hnh c th y quyn cho mt ngn hng khc tin hnh thanh ton, chp nhn, tr tin hoc chit khu cc hi phiukhi cc chng t quy nh c xut trnh vi iu kin l cc iu kin ca th tn dng c thc hin ng. Nhm t c mc ch ca iu khon ny chi nhnh ca mt ngn hng cc nc khc nhau c coi l ngn hng khc. Ngn hng m th tn dng l VCB Hi Phng vi in tn, SWIFT y v c ngha l th tn dng, chng t i tin phi c gi cho ngn hng m th tn dng, VCB Hi Phng khng th coi l mt ngn hng khc nh trong iu 2 UCP 600. Cn v chm tr ca bu in t H Ni ti Hi Phng th VCB Hi Phng c min trch theo iu 17 UCP 500 i vi nhng hu qu pht sinh do nguyn nhn nm ngoi tm kim sot ca ngn hng. iu 17 UCP 500 quy nh r cc ngn hng khng chu trch nhim v nhng hu qu pht sinh do hot ng kinh doanh ca mnh b gin on v thin tai, ri lon, dn bin, ni dy, chin tranh hay v bt c nguyn nhn no khc ngoi kh nng kim sot ca mnh. Mc d UCP 500 khng quy nh r rng v quan h gia Hi s chnh v cc chi nhnh ca cng mt ngn hng t ti a im hot ng cng mt quc gia, cc ngn hng c lin quan trong giao dch th tn dng cn ch tun th trit cc yu cu ca th tn dng ch khng hnh ng theo suy din ch quan hay phng thc hot ng ring ca tng ngn hng m mnh ang lm vic. Cu hi: 1. Tranh chp trong tnh hung trn y xut pht t nguyn nhn no? 2. Bi hc rt ra trong tnh hung trn l g?
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Tnh hung 53. Thanh ton quc t thc hin theo phn quyt ca ta n hay thng l quc t? S hp tc v tham gia phn cng lao ng quc t tng ln khng nhng lm cho trao i hng ha trong nc gia tng m cn lm cho trao i hng ha, dch v gia cc nc pht trin. Cc lin h kinh t gia cc nc ngy cng mt thit v dn dn hnh thnh mt th trng th gii thng nht. 1. Tm tt ni dung v vic - Ngy 07 thng 11 nm 2006, Cng ty U Sc Trng, Vit Nam (nh nhp khu - bn mua hng) v Cng ty Galaxy n (nh xut khu - bn bn hng) k hai hp ng mua bn quc t s UX 013/06-GAL v UX 014/06-GL. Theo , Cng ty Galaxy c ngha v cung cp cho Cng ty U 3.000 thng cha tm s v ng lnh khng u c tiu chun hng nht (Frozen headless shell-on back tiger shrimps, first grade brand) (Sn phm Tm) tng ng vi 32.400 kg tm nguyn liu ng lnh vi tng gi tr 288.090 USD. Theo tha thun trong hai hp ng mua bn hng ha quc t nu trn, cc bn chn phng thc thanh ton tn dng chng t lm phng thc thanh ton. Cho nn, ngy 08 thng 11 nm 2006, Cng ty U c n gi v c mt ngn hng thng mi Vit Nam trn cng a bn m L/C cng ngy Cng ty U hon thin th tc mua l hng tm nguyn liu t Cng ty Galaxy theo tha thun trong hai hp ng nu trn. Ngn hng Nh nc n (State Bank of India) l ngn hng phc v nh xut khu (Cng ty Galaxy). Ngy 15 thng 12 nm 2006, cc l hng c vn chuyn bng ng bin v n cng Ct Li, TP. H Ch Minh. Mt ngy sau (16/12/2006), Cng ty U nhn b chng t ti ngn hng m L/C v mang chng n lm th tc nhn hng ti cng Ct Li. Khi kim tra cc l hng, vi s gim nh ca Cng ty TNHH SGS Vit Nam (Cng ty SGS), Cng ty U pht hin thy sn phm tm trong cc l hng giao khng bo m cht lng theo tha thun trong hai hp ng mua bn hng ha quc t nu trn. Trong tng s 2.999 thng ca l hng tm nhp khu, ch c 1.751 thng tm nguyn liu ng lnh, s cn li 1.248 thng nc ng khun (khng c tm). Trc s vic gian ln thng mi ca Cng ty Galaxy, Cng ty U nhiu ln c gng lin lc vi Cng ty Galaxy gii quyt vn pht sinh v cht lng l hng tm nhp khu nhng khng nhn c bt c phn hi no t pha Cng ty Galaxy. Do , bo v quyn v li ch hp php ca mnh, ngy 17 thng 01 nm 2007, Cng ty U khi kin Cng ty Galaxy ti Ta n nhn dn tnh Sc Trng vi l do Cng ty Galaxy vi phm hp ng mua bn ngoi thng k kt ngy 07 thng 11 nm 2006. Ta n nhn dn tnh Sc Trng chp nhn th l h s v gii quyt v kin trn c s nhng quy nh hin hnh di y ca php lut Vit Nam: - Khon 2 iu 5 ca Lut Thng mi 2005: cc bn c quyn tha thun p dng tp qun thng mi quc t nu cc tp qun thng mi khng tri vi cc nguyn tc c bn ca php lut Vit Nam.
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- iu 51 ca Lut Thng mi 2005: nu bn mua c bng chng v vic bn bn la di th c quyn tm ngng vic thanh ton. - Khon 3 iu 2 ca B lut T tng Dn s 2005: B lut T tng Dn s Vit Nam c p dng i vi vic gii quyt cc tranh chp c yu t nc ngoi, trng hp iu c quc t m Vit Nam k kt hoc gia nhp c quy nh khc th p dng iu c quc t . - iu 19 ca B lut T tng Dn s 2005: bn n, quyt nh ca Ta n c hiu lc php lut phi c thi hnh v phi c mi cng dn, c quan, t chc tn trng. C nhn, c quan, t chc c ngha v chp hnh bn n, quyt nh ca Ta n phi nghim chnh chp hnh. Trong trng hp nu trn, khi k kt hp ng mua bn hng ha quc t (tm ng lnh), Cng ty U v Cng ty Galaxy khng tha thun v c quan gii quyt tranh chp v lut p dng gii quyt tranh chp. Cho nn, theo t php quc t, lut v c quan gii quyt tranh chp ca nc ni thc hin hp ng s c u tin vin dn ti gii quyt tranh chp pht sinh. Trng hp ny, vic hng c giao ti Vit Nam l nguyn nhn trc tip dn n tranh chp v thanh ton. Do vy, Ta n nhn dn c thm quyn ti Vit Nam s c xc nh gii quyt tranh chp t hoc lin quan n hai hp ng mua bn hng ha quc t nu trn. Ngy 18 thng 01 nm 2007, theo yu cu cp bch ca Cng ty U, Ta n nhn dn tnh Sc Trng k Quyt nh p dng bin php khn cp tm thi s 01/2007/Q-BPKCTT, trong yu cu Ngn hng m L/C tm ngng thanh ton tin mua hng cho Cng ty Galaxy theo cc hp ng mua bn ngoi thng nu trn nhm ngn chn hu qu nghim trng c th xy ra. Trc , ngy 16/03/2007, Ngn hng Nh nc n gi in cho Ngn hng m L/C thng bo v vic nh xut khu b trn ln trnh s truy bt ca cnh st a phng. n ngy 29 thng 01 nm 2007, Ta n nhn dn tnh Sc Trng ra thng bo th l v n v gi cho pha b n (Cng ty Galaxy) ngh trnh by kin ca mnh i vi yu cu ca nguyn n (Cng ty U), nhng Ta n nhn dn tnh Sc Trng khng nhn c vn bn tr li ca Cng ty Galaxy. Sau mt thi gian ch th phn hi t pha b n nhng khng c kt qu, ngy 26 thng 02 nm 2007, Ta n nhn dn tnh Sc Trng tin hnh y thc t php thng qua B T php tng t thng bo th l v n cho b n, nhng vic y thc t php cng khng mang li kt qu. V vy, Ta n nhn dn tnh Sc Trng a v n ra xt x theo th tc chung m khng c s tham d ca b n. Cn c Quyt nh p dng bin php khn cp tm thi s 01/2007/BPKCTT nu trn, ngy 29 thng 01 nm 2007, Thi hnh n dn s tnh Sc Trng k Quyt nh thi hnh n s 10/C.THA yu cu Ngn hng m L/C tm ngng thanh ton tin mua hng cho Cng ty Galaxy theo cc hp ng mua bn ngoi thng ngy 07 thng 11 nm 2007 gia Cng ty U vi Cng ty Galaxy. Ngy 27 thng 09 nm 2007, Ta n nhn dn tnh Sc Trng tin hnh xt x s thm v kin tranh chp hp ng mua bn ngoi thng gia nguyn n l Cng ty U v b n l Cng ty Galaxy. Theo Bn n s thm s 03/2007/KDTM-ST ngy 27 thng 09 nm 2007 ca Ta n nhn dn tnh Sc Trng, th Cng ty U ch c ngha
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v thanh ton cho Cng ty Galaxy tin mua hng theo s lng thc nhn vi s tin tng ng vi tng hp ng, tng cng s tin thanh ton l 64.815,60 USD v yu cu Ngn hng m L/C tm ngng thanh ton s tin mua hng cho Cng ty Galaxy i vi l hng tm nhp khu theo hai hp ng mua bn hng ho quc t nu trn. Trong khi Ngn hng m L/C ang phi thc hin quyt nh, bn n ca To n nhn dn tnh Sc Trng, th Ngn hng phc v nh xut khu lin tc gi in yu cu Ngn hng m L/C thc hin thanh ton tin l hng nhp khu theo quy nh ti L/C v Ngn hng ny thng bo rng h chit khu b chng t hng xut v thanh ton cho ngi hng (Cng ty Galaxy). 2. Ngn hng thc hin theo bn n, quyt nh ca Ta n hay thng l quc t. Trc tnh hnh trn, Ngn hng m L/C buc phi la chn mt trong hai phng n sau y thc hin: (i) Phng n th nht l tm ngng thanh ton tin mua hng cho Cng ty Galaxy theo bn n, quyt nh ca Ta n nhn dn tnh Sc Trng; (ii) Phng n th hai l tip tc thanh ton s tin cn li cho ngn hng phc v ngi xut khu theo quy nh ca L/C v UCP 500 (UCP ny c hiu lc vo thi im pht sinh tranh chp). Mi phng n c nhng c s ring Ngn hng m L/C la chn, thc hin. a. V phng n th nht. Khi xem xt hiu lc php l gia bn n, quyt nh ca Ta n nhn dn tnh Sc Trng vi hiu lc ca UCP 500, nh nhp khu thy rng ti liu xut bn s 511 (bn so snh UCP 500 vi UCP 400) ca ICC - c quan ban hnh UCP 500 nu r: Do c dn chiu p dng vo Tn dng chng t, UCP chi phi giao dch Tn dng chng t l c bn nhng khng phi l duy nht. Ta n v Trng ti thng vn dng UCP bi n l mt tuyn tp cc thng l v tp qun v tn dng chng t c ph bin v thng dng nht trn ton th gii. N c hiu nh l mt vn bn t c s hon ho gn vi mt B lut Quc t. Tuy nhin, mt iu m chng ta phi tha nhn l s p dng ca UCP vo tn dng chng t khng ngn vic ta n p dng lut quc gia. Thi gian qua, c nhiu cuc tranh lun php l, c bit l cc trng hp c s i nghch gia UCP v lut quc gia. Quan im ca ICC l Bn quy tc s khng nu ra nhng vn php l nh vy v UCP khng th thay i c lut quc gia. Nhng tranh chp, nu c, tt nht l cho Ta n xem xt v phn quyt. Ta n quyt nh mi vn trn c s lut quc gia v UCP. Nu c s khc bit gia hai h thng php lut th quyt nh ca Ta n c th vt ln tt c, k c UCP. Cn c vn bn trn y ca ICC, nh nhp khu cung cp v xut Ta n nhn nh rng cc quy nh ca UCP 500 - Mt tp qun quc t khng c u tin p dng hn so vi phn quyt/quyt nh ca Ta n - mt vn bn c tuyn da trn c s lut quc gia. Cho nn, trng hp c s khc bit gia lut quc gia v UCP 500, th bn n, quyt nh ca Ta n s vt ln v iu chnh cc vn pht sinh. Chnh v vy, trong v tranh chp thanh ton tin tm ng lnh nhp khu nu trn, Ngn hng m L/C cn tun th quyt nh, bn n ca Ta n nhn dn tnh Sc Trng (tm ngng thanh ton s tin mua hng cn li cho Cng ty Galaxy i vi l
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hng nhp khu tm ng lnh theo hai hp ng mua bn hng ho quc t nu trn). Nhng thi hn tm ngng thanh ton li khng c quy nh c th trong bt c vn bn no, k c bn n ca Ta n nhn dn tnh Sc Trng. b. V phng n th hai. Ti iu 43 ca UCP 600 quy nh: V bn cht Tn dng th l nhng giao dch ring bit vi hp ng thng mi v cc loi hp ng khc m cc hp ng ny l c s cho Tn dng th, nhng cc ngn hng bt lun trong trng hp no cng khng lin quan n, hoc khng h rng buc bi nhng hp ng , ngay c khi Tn dng th c dn chiu n hp ng . V th, cam kt ca ngn hng v thanh ton, chp nhn v thanh ton hi phiu hoc chiu khu v/hoc thc thi bt k ngha v no ca Tn dng th khng ph thuc vo khiu ni hoc bin h ca ngi m th tn dng pht sinh t mi quan h ca ngi m th tn dng vi ngn hng pht hnh, hoc vi ngi hng li. Cn c nhng quy nh trn y ca UCP 600 Ngn hng m L/C phi thc hin cc ngha v ca mnh (ngn hng thanh ton) theo cam kt ti L/C mt cch c lp m khng ph thuc vo bt k tranh chp pht sinh no gia nh xut khu (Cng ty Galaxy) vi nh nhp khu (Cng ty U) theo cc hp ng mua bn hng ha quc t k kt. Hp ng mua bn hng ho quc t l c s m th tn dng (th tn dng c lp trn c s hp ng mua bn hng ho quc t), nhng trong quan h L/C, th tn dng c lp vi hp ng mua bn hng ho quc t gia nh nhp khu v nh xut khu. Do , ngn hng khng lin quan n hp ng mua bn hng ha quc t v khng b rng buc bi nhng iu khon c ngi mua, ngi bn tha thun trong hp ng mua bn hng ho quc t . Cho nn, th tn dng l c s chnh ca vic thanh ton v ngn hng ch cn cn c vo ni dung b chng t do ngi bn xut trnh ph hp vi cc iu kin ca th tn dng tr tin cho ngi bn hoc ngi khc do ngi bn ch nh. Trong khi ngi mua v ngi bn vn phi c trch nhim v ngha v thc hin c nhng quy nh trong th tn dng v nhng iu khon tha thun trong hp ng mua bn hng ho quc t k kt. Mt khc, th tn dng thc cht l bin php bo lnh ca ngn hng i vi nh xut khu. Do vy, trong trng hp nh nhp khu khng thc hin ngha v thanh ton n hn quy nh trong L/C, th Ngn hng m L/C phi thc hin ngha v tr n thay cho nh nhp khu i vi nh xut khu. V l thuyt, Ngn hng m L/C c hai phng n la chn, thc hin nhng mi phng n c nhng ri ro nht nh i vi Ngn hng. Nu thc hin theo quy nh ca UCP 600, th Ngn hng m L/C gi c ch tn trn th trng quc t, trnh c cc v kin tng ti Ta n nc ngoi hoc trung tm trng ti quc t nc ngoi nhng li khng tun th bn n, quyt nh ca To n nhn dn tnh Sc Trng. Vic Ngn hng m L/C khng thc hin bn n, quyt nh ca Ta n c coi l vi phm quy nh ca php lut: Bn n, quyt nh ca Ta n c hiu lc php lut phi c thi hnh v phi c mi cng dn, c quan, t chc tn trng. Ngc li, nu thc hin theo bn n, quyt nh ti Ta n nhn dn tnh Sc Trng, th Ngn
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hng m L/C vi phm quy nh ca UCP 500, mt uy tn, tn nhim trn th trng quc t v c th b ngn hng phc v ngi bn kin ti mt ta n hoc trung tm trng ti quc t nc ngoi v ngn hng phc v nh xut khu chit khu b chng t hng xut tr thnh ngi c quyn c nhn s tin thanh ton t b chng t hng xut c chit khu . B chng t hng xut trn c Ngn hng m L/C kim tra v giao cho nh nhp khu i nhn hng ti cng Ct Li, TP. H Ch Minh, nn theo quy nh ca L/C m, c th hiu l Ngn hng m L/C chp nhn b chng t v sn sng thanh ton. Do , trong trng hp b ngn hng phc v nh xut khu kin ti Ta n nc ngoi, th c hai bn n c hiu lc v song song tn ti ti Vit Nam (mt bn n ca ta n nc ngoi v mt bn n ca Ta n Vit Nam) lin quan n vic gii quyt thanh ton tin mua tm theo hai hp ng mua bn hng ho quc t nu trn. Khi , theo quy nh ti iu 356 ca B lut T tng Dn s 2005 ca Vit Nam, bn n ca to n nc ngoi c kh nng khng c cng nhn v cho thi hnh ti Vit Nam v cng mt v n c bn n, quyt nh dn s c hiu lc php lut ca Ta n Vit Nam hoc trc khi c quan xt x ca nc ngoi th l v n, Ta n Vit Nam th l v ang gii quyt v n . Trng hp ngn hng phc v nh xut khu yu cu trng ti nc ngoi gii quyt v c trng ti nc ngoi chp nhn th l gii quyt, th quyt nh ca trng ti nc ngoi cng khng c cng nhn v cho thi hnh ti Vit Nam v quyt nh ca trng ti nc ngoi c tuyn v mt v tranh chp khng c cc bn yu cu gii quyt ((1) im d khon 1 iu 370 ca B lut T tng Dn s 2005 ca Vit Nam) (nh xut khu v nh nhp khu khng tha thun v c quan gii quyt tranh chp v ghi hp ng mua bn hng ho quc t). Chnh v l , Ngn hng m L/C kh c th khng thc hin bn n, quyt nh ca Ta n nhn dn tnh Sc Trng, cho d bit rng vic mnh tm ngng thanh ton tin mua hng cho Ngn hng Nh nc n l khng ph hp vi quy nh ca L/C, UCP 500 v c th lm gim uy tn, tn nhim ca mnh trn th trng quc t. T thc trng gii quyt tranh chp v thanh ton quc t nu trn, thit ngh cc ta n Vit Nam, khi xt x cc v n lin quan n hp ng mua bn hng ho quc t gia thng nhn Vit Nam vi thng nhn nc ngoi, cn tin hnh cc th tc t tng mt cch thn trng trn c s lut php quc gia v thng l, tp qun quc t nhm bo m li ch hp php ca c nh nhp khu v ngn hng m th tn dng; ng thi, Ta n cng cn xem xt kin ch o ca Th tng Chnh ph ti Quyt nh s 802/TTg ngy 24 thng 09 nm 1997: Doanh nghip nhp khu c Ngn hng bo lnh m th tn dng tr chm, khi n hn thanh ton phi chp hnh nghim chnh ngha v thanh ton n vi nc ngoi. Trong trng hp doanh nghip chm hoc cha c kh nng thanh ton vi nc ngoi, Ngn hng bo lnh phi thanh ton thay bo m tn nhim trong thanh ton quc t v doanh nghip phi nhn n bt buc vi ngn hng (iu 1) Hy bnh lun trng nu trn?

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Phn 4. 04 BI TP TNH HUNG V CC PHNG THC THANH TON KHC Tnh hung 1. Thn trng vi phng thc thanh ton CAD ti Pakistan CAD l phng thc thanh ton ph bin hin nay trong cc hp ng xut khu hng ho ca Vit Nam sang Pakistan. Theo cch ny, khi bn nhp khu khng hon thnh ngha v thanh ton, bn xut khu khng th bn l hng cho n v nhp khu khc v cng khng th ti xut l hng ra khi Pakistan. Kt cc thng l bn xut khu mt trng l hng. Theo phng thc CAD (Cash Against Documents), bn nhp khu tr trc cho bn xut khu mt s tin (10-30% tr gi hp ng). Bn xut khu sau khi giao hng xong s gi b chng t giao hng cho ngn hng ca bn nhp khu. Bn nhp khu thanh ton nt s tin cn li cho ngn hng c nhn b chng t giao hng. Trong mt s trng hp, khi bn nhp khu khng hon thnh ngha v thanh ton, bn xut khu s yu cu ngn hng ca bn nhp khu tr li b chng t giao hng tm cch bn l hng cho n v nhp khu khc hoc yu cu hng tu ti xut l hng i nc khc hoc a tr li Vit Nam. Cng ty G. (TP H Ch Minh) k hp ng xut khu 1 container ht tiu cho cng ty Trade Corporation Services (Pakistan). Trong khi gi ht tiu trn th trng l khong 3.500 USD/tn th v khch Pakistan ny ng mua vi gi 4.600 USD/tn. Cng ty G. lp tc tin hnh giao hng v gi b chng t giao hng cho ngn hng Pakistan. Sau cng ty G. nhn c giy bo chuyn tin ca ngn hng. Tuy nhin cng ty G. cnh gic v tin hnh thm tra giy bo chuyn tin vi s gip ca cc chuyn vin ngn hng v pht hin ra giy bo chuyn tin l gi mo. Bn nhp khu l nguyn hnh l i tng la o. i tng ny thng thng tuyn b l cng ty G. s mt l hng v s khng th bn l hng cho khch hng khc v cng khng th ti xut l hng ra khi Pakistan. Vi kinh nghim nhiu nm bun bn quc t vi nhiu nc thuc th trng Chu u, Chu M, cng ty G. khng tin li e do ca v khch hng la o v tm cch bn l hng cho mt khch hng khc. Sau khi gp mt s kh khn trong vic bn l hng ti Pakistan, cng ty quyt nh ti nhp l hng tr li Vit Nam. Sau gn hai thng c gng, s dng mi phng cch, cng ty G. vn khng th ti xut l hng t Pakistan v Vit Nam. Cu hi: 1. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 2. Bi hc rt ra trong tnh hung trn l g? Tnh hung 2. Cnh bo v vic cng ty nc ngoi la o cc doanh nghip Vit Nam Hai doanh nghip Vit Nam, mi doanh nghip u k hp ng mua 500 tn bt tht xng vi cng ty C. (HONG KONG) v giao mt phn tin gi tr hp ng (theo phng thc chuyn tin bng in TTR) nhng qua thi gian kh di vn cha nhn c thng tin v l hng mua v cng khng th lin lc c vi ngi bn. Qua iu tra tm hiu ca Thng v Hng Kng, B Cng Thng thng
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bo thng tin nh sau cc doanh nghip Vit Nam bit, thn trng khi c giao dch kinh doanh vi i tc Hng Kng, trnh xy ra nhng v vic ng tic tng t. Cng ty C. c thnh lp ngy 09/01/2004 ti Hng Kng, s ng k cng ty (CR) 0878571 do ng P.W.B.Giuntang, quc tch Cameroon lm gim c v ng Ka Kau (ngi Hng Kng) lm ng gim c kim th k. Lut Hng Kng cho php ngi nc ngoi c thnh lp cng ty ti Hng Kng nhng phi c t nht mt c nhn hoc cng ty Hng Kng ng ra lm cng ty th k, lm u mi giao dch giy t. Cng ty nc ngoi c thnh lp ti Hng Kng khng nht thit phi c vn phng ring, m c th ly a ch ca cng ty th k lm a ch ng k thnh lp v giao dch giy t. Tuy nhin, do s d dng trong thnh lp cng ty ti Hng Kng nn rt nhiu ngi nc ngoi n Hng Kng thnh lp cng ty ly t cch php nhn Hng Kng ri i la o ti cc nc trong khu vc, trong khi cng ty th k, u mi lin lc duy nht ti Hng Kng, li khng chu trch nhim lin i. Theo a ch c cung cp, Thng v Hng Kng n trc tip tm hiu v c bit y ch l a ch giao dch giy t ca cng ty C. a ch cho l tr s ca Cng ty T., mt cng ty ca Hng Kng chuyn v gim st xy dng v t vn bt ng sn. Gim c cng ty T.cho bit h ch cho thu a im lm a ch ng k giao dch th t cho cng ty C. Bn thn h c thu lm cng ty th k v hin nay h cng khng th lin lc c vi gim c cng ty C.l ng Giuntang. iu ng lu vi cc doanh nghip Vit Nam l cc giao dch ni trn ch thc hin qua mng, cha thc hin kim tra i tc Hng Kng, phng thc thanh ton chuyn tin bng in (TTR) nn kh nng gp ri ro rt cao. Cu hi: 1. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 2. Bi hc rt ra trong tnh hung trn l g?

Tnh hung 3. Doanh nghip gp ri ro trong xut khu cao su Trong lc u ra nhiu loi sn phm xut khu ch lc gp nhiu kh khn th ti Mng Ci, cao su s ch xut sang Trung Quc bt ng si ng sut t u thng 8/2009 n nay. Chng nhng ht hng m gi bn cng tng mnh (tng 3.000 NDT/tn so vi thng trc) khin nhiu doanh nghip, nng dn khp khi mng thm. Tuy nhin, mt vn phc tp ny sinh: Chnh sch mi v qun l ngoi hi ca Trung Quc khin cho nhiu doanh nghip xut khu ca Vit Nam gp kh khn, hng bn nhng tin cha nhn, cha bit bao gi thanh ton c. Gi l xut khu ra nc ngoi nhng ring mt hng cao su nguyn liu (SVRL) i a s ch xut sang Trung Quc qua ca khu bin gii Mng Ci - Qung Ninh. n thng 7, c nhng du hiu hi phc nn kinh t, nhu cu tiu th cao su bt u tng tr li ti th trng giao dch. Theo , gi bn cng tng theo tng ngy.

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Tnh n 29/8, gi mt tn cao su nguyn liu t mc 13.500-13-800 NDT/tn. y l n gi kh n tng, mc ny, ngi trng cao su li to, khong 400 USD/tn. Mt khc, do chnh sch kch cu ca nh nc Trung Quc u i v thu nhm y mnh sn xut v tiu th t. Theo , tng sn lng cao su ca Vit Nam mi ch p ng mt phn nh cho ngnh sn xut lp t. y l c s cho rng, th trng cao su xut khu tip tc c trin vng tt, t nht l ht nm 2009. Tuy nhin, cha kp vui ht v nhu cu ln v gi tng cao th cc doanh nghip xut khu li ri bi, lo lng v vic thanh ton cc hp ng k kt, thc hin xong vi i tc Trung Quc. Mt cng ty XNK thng trc ti Mng Ci xut bn cho cc i tc Trung Quc hn 1.000 tn cao su tr gi gn 4 t VND. Nhng nhiu ngy qua vn phi n chc nm ch v hng trao tay m tin th cha thy u? S lo lng ca cc nh xut khu cao su khng phi l do i tc gi tr la o, qut n. M do chnh sch thanh ton ngoi hi ti cc ngn hng Trung Quc c tht cht. i chiu vi mt hng cao su ca Vit Nam (v rt nhiu mt hng khc) u l dng xut khu thng mi hp php theo ng chnh ngch iu kin xut qua ca khu quc t Mng Ci. Cc hp ng xut khu quy nh phng thc thanh ton tr chm (TTR) qua ngn hng. Nhng vi Trung Quc, nhng mt hng ny li b coi l hng nhp "lu", ch c nhp theo ng tiu ngch chp nhn thanh ton trc tip bng ng nguyn t ti khu vc bin gii. Do , khi kt thc cc giao dch, pha ngn hng Trung Quc t chi chi tr ngoi hi thanh ton hp ng cho cc doanh nghip Vit Nam. Thc ra nhng quy nh bt thng ny c t trc, cc doanh nghip Trung Quc "lch lut" thng qua cc dch v ti chnh t nhn ti khu vc ng Hng, Trung Quc, vic thanh ton cc hp ng u do cc t chc, c nhn trung gian ngoi h thng ngn hng m nhn. Tuy nhin gn y, Nh nc Trung Quc tht cht hot ng thanh khon quc t ca cc ngn hng nhm chng ra tin. Cu hi: 1. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 2. Bi hc rt ra trong tnh hung trn l g?

Tnh hung 4. Bi hc v uithanhton Trong kinh doanh, c c khch hng, kh nhiu cng ty khng ngn ngi a ra cc hnh thc u i v gim gi. Nhng li l con dao hai li, nu bn dnh cho khch hng nhng iu kin u i thanh ton m khng c thng tin v h hay s h trong vic kt hp iu kin c s giao hng vi phng thc thanh ton khng sc rng buc trch nhim ca ngi mua hng th ri r s v cng ln. L hng kinh doanh in lnh kh uy tn ti Php, Jean Francois Co.Ltd m rng th trng ca cng ty sang nhiu th trng ln ti chu nh Hng Kng, n , Nht Bn, Hng rt ch trng n vic khai thc v pht trin th trng Trung Quc, mt th trng y tim nng v rt rng ln.T thng 4 nm 2004, sau nhiu n lc, Jean Francois c c nhng hp ng xut khu u tin sang Trung Quc
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cho mt doanh nghip thng mi Trung Quc l cng ty Limex Shanghai. Nhng hp ng sun s ngy cng tht cht mi quan h thn tnh gia Jean Francois v Limex Shanghai. Khng nhng th, qua li gii thiu ca mt s doanh nhn Php sng ti Trung Quc th Limex Shanghai cng l doanh nghip kh c uy tn, nn Jean Francois hon ton yn tm trong cc giao dch sau . n nm 2004, Jean Francois k vi Limex Shanghai mt hp ng hng in lnh vi tr gi l 700.000 USD, iu kin FOB Trung Quc v thc hin thanh ton thng qua phng thc nh thu bng chng t D/A (Documentary Against Acceptance) qua Ngn hng BNP Parisbas Php v c th tr chm trong vng mt thng sau khi giao hng. y l iu khon kh rng ri ca Jean Francois dnh cho Limex Shanghai v thng thng, thanh ton bng phng thc nh thu s khng an ton bng thanh ton tn dng chng t (L/C). Hn na vic cho php i tc c th tr chm mt thng sau khi giao hng cng l s hy sinh ln v tinh thn phc v khch hng ca Jean Francois. Sau khi giao hng, Jean Francois giao ton b b chng t v hng ho cho ngn hng cng t hi phiu i tin. Ngn hng BNP Parisbas Php cng thng bo cho ngn hng ca Limex Shanghai ti Trung Quc nhiu ln nhng khng thy hi p t Limex Shanghai cng nh t ngn hng Trung Quc. Trong khi , thng bo ca hng tu v vic giao hng ng thi hn cho Limex Shanghai c gi n Jean Francois. S d hng c th giao cho Limex Shanghai c m khng cn nhng giy t v hng ho khc l bi v hp ng c k kt theo iu kin FOB, trong , Limex chnh l ngi i thu tu v l ngi cm vn n gc c th nhn hng. Sau mt thng khng thy phn hi t Limex Shanghai, Jean Francois li tip tc nh ngn hng BNP Parisbas Bank gi thng bo i tin n ngn hng bn Trung Quc yu cu Limex Shanghai thanh ton tin hng. Nhng i khng ai hc c ch ng: Hn mt thng sau , Jean Francois nhn c thng bo t ngn hng ca Limex Shanghai Trung Quc cho bit Limex Shanghai ph sn. Sng s trc thng tin ny, Jean Francois lc by gi mi tm hiu k cng v i tc ca mnh. Th ra Limex Shanghai ti Trung Quc khi bit mnh c nguy c ph sn quyt nh li dng ngi bn quen bit v d tin mua hng sau bn li hng ho v khng thanh ton. V Jean Francois cng khng phi l nn nhn duy nht. S hng in lnh ca Jean Francois xut sang ngay lp tc c bn li cho mt doanh nghip khc t trc . Gi y, khch hng ph sn, Jean Francois tht chng cn cch no khch i li c hng ch cha ni n vic c thanh ton tin hng. Trong khi , v trong hp ng cht tho thun thanh ton bng phng thc nh thu, nn cng ty cng khng th trng ch s chia s trch nhim t c ngn hng nc ngoi ln ngn hng ca chnh mnh. Lng hng mt i khng ch l 700.000 USD thit hi trong doanh thu m cn l mt ca Jean Francois khng t thi gian v cng sc iu tra tm hiu li khch hng. Cu hi: 1. Ri ro trong tnh hung trn y xut pht t nguyn nhn no? 2. Bi hc rt ra trong tnh hung trn l g?
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