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TRNG I HC KINH T TP.

H CH MINH KHOA NGN HNG TIU LUN MN: THANH TON QUC T
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TI:

QUI TRNH THNG BO L/C V THANH TON B CHNG T HNG XUT KHU TI NGN HNG THNG MI

GVHD SVTH

: TS. Trm Th Xun Hng : Nhm 03 NH3 -K33

TPHCM, Ngy 19 Thng 5 Nm 2010

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Thnh vin nhm:


1. 2. 3. 4. 5.

L Th Hng Cm Hunh Thy Tho Ly Trn Thanh Nam Hong Minh Tin L Th Hoi Vn

02 17 19 35 41

NHN XT CA GING VIN: ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... ...........................................................................................................................

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MC LC

I. TNG QUAN V PHNG THC THANH TON TN DNG CHNG T...................................................................................................................03 1. Khi nim....................................................................................................03 2. Cc bn tham gia trong phng thc thanh ton tn dng chng t:......03 3. Cc bc thc hin....................................................................................03 II. QUI TRNH M L/C...............................................................................04 III. QUY TRNH THNG BO L/C V THANH TON B CHNG T HNG XUT KHU TI NHTM...............................................................10 A. Quy trnh thng bo L/C................................................................10 1. Tip nhn v kim tra tnh chn tht ca L/C................................11 2. Kim tra ni dung ca L/C .............................................................13 3. Thng bo L/C cho khch hng......................................................15 4. Thu ph.............................................................................................15 B. Quy trnh thanh ton b chng t hng xut khu ti ngn hng thng mi:.................................................................................................................16 1. Tip nhn v kim tra b chng t:...........................................................16 2. X l b chng t sau khi kim tra v i tin ngn hng nc ngoi:. .16 3. Chit khu v thanh ton ..........................................................................19 IV. NH GI V PHNG TIN THANH TON TN DNG CHNG T. .........................................................................................................................29

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Li m u

Trong bi cnh hi nhp nn kinh t th gii hin nay, hot ng thng mi quc t ngy cng tr nn ph bin, a dng v hnh thc v nng cao hn na v khi lng giao dch. V th, cc phng thc thanh ton quc t cng phi ngy mt hin i v p ng tt nhu cu thanh ton quc t. Trong ti ny, chng ti xin cp n mt phng thc thanh ton hin i v ph bin nht hin nay. l phng thc thanh ton tn dng chng t. vi nhng u im ni bt, phng thc ny ang ngy ng c s dng nhiu hn trong vic thanh ton. Trong gii hn ca ti chng ti ch xin trnh by hai bc quan trng ca phng thc thanh ton ny thi. l qui trnh thng bo L/C v thanh ton b chng t hng xut khu ti NHTM.

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QUY TRNH THNG BO L/C V THANH TON B CHNG T HNG XUT KHU TI NGN HNG THNG MI.
I. TNG QUAN V PHNG THC THANH TON TN DNG CHNG T. 1. Khi nim : Phng thc thanh ton tn dng chng t l mt s tha thun trong ngn hng m th tn dng p ng nhng nhu cu ca ngi yu cu m th tn dng, cam kt hay cho php ngn hng khc chi tr hoc chp nhn nhng yu cu ca ngi th hng khi xut trnh b chng t ph hp vi iu kin v iu khon qui nh trong th tn dng. 2. Cc bn tham gia trong phng thc thanh ton tn dng chng t: - Ngi m th tn dng: l ngi mua hng - Ngn hng m th tn dng: l ngi i din cho ngi mua hng, cp tn dng cho ngi mua hng. - Ngi hng li th tn dng : l ngi bn hng hay ngi hng li ch nh. - Ngn hng thng bo th tn dng : l ngn hng nc ngui hng li. Ngoi ra, cn c cc ch th tham gia sau y - Ngn hng xc nhn - Ngn hng thanh ton - Ngn hng ch nh - Ngn hn thanh ton - Ngn hng chit khu - Ngn hng chp nhn - Ngn hng bi hon - Ngn hng chuyn nhng Cc ngn hng trn c quan h vi nhau trong giao dch thng tin chuyn tin v lun chuyn chng t. 3. Cc bc thc hin Phng thc thanh ton tn dng chng t c thc hin qua cc bc sau: 1. Qui trnh m L/C 2. Qui trnh thng bo L/C 3. Qui trnh thanh ton L/C

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II. QUI TRNH M L/C Qui trnh m L/C bt u t lc n v nhp khu lp giy n ngh m L/C gi vo ngn hng v kt thc khi n v nhp khu nhn c L/C do ngn hng thng bo chuyn n.Ton b qui trnh ny lin quan n bn bn : n v nhp khu, ngn hng m L/C, ngn hng thng bo v n v nhp khu, trong n v nhp khu m L/C v ngn hng m L/C ng vai tr ch ng .Chi tit qui trnh m L/C th hin trong s sau:
L/C NH m L/C (2) Giy ngh m L/C NH thng bo L/C

(3)

L/C

(1) Ngi yu cu m L/C

Hp ng

Ngi hng li L/C (XK)

(1) Cn c vo hp ng mua bn ngoi thng (hoc ha n cho hng) n v nhp khu vit giy ngh m th tn dng n ngn hng phc v mnh (ni n v m ti khon ngoi t yu cu ngn hng m mt th tn dng cho ngi bn, n v xut khu hng). Khi vit giy ngh m L/C, n v nhp khu cn ch : - Vit ng mu giy ngh m L/C do ngn hng m L/C n hnh. - n v nhp khu cn thn trng v cn nhc k khi a ra nhng rng buc bn xut khu vo L/C. - Tn trng nhng iu khon trong hp ng trnh tnh trng mu thun. Tuy nhin khi cn iu chnh hp ng cng c th thay i mt s ni dung k. - Vit ti thiu 2 bn giy n ngh m L/C. y l c s php l gii quyt tranh chp gia n v nhp khu v ngn hng m L/C v cng l c s ngn hng vit th tn dng gi cho n v xut khu. Ngoi giy ngh m L/C, nh nhp khu cn phi gi km c chng t sau: - Giy php kinh doanh xut nhp khu trc tip - Giy php nhp khu l hng hay quota nhp khu. - Hp ng ngoi thng. - Phng n sn xut kinh doanh
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Bo co ti chnh, bo co lu chuyn tin t, cc giy t khc

Mu giy ngh m L/C ca Ngn hng thng mi c phn Chu GIY NGH PHT HNH TN DNG TH DOCUMENTARY CREDIT APPLICATION Knh gi: NGN HNG TMCP CHU To : ASIA COMMERCIAL BANK (ACB)
L/C Reference No.

Chng ti ngh ACB pht hnh mt tn dng th khng hy ngang gm cc ni dung sau : We request ACB to issue an irrevocable letter of credit as follows : Type of Issued: credit: by (air) mail with brief advice teletransmission Expiry date: ...........................in Advising Bank (name and address) by

. account number) Beneficiary (name and address) Applicant (name, address and

Amount (in figures): ......................................... Credit available with: .............................. (in words): ......................................................... by sight payment by acceptance by deffered ............................................................................ by negotiation payment .. Partial shipment : Shipment from: ..................... allowed To: Transhipment : ........... allowed ........................... not allowed

Draft(s) at sight / days from/after ................................................... for.% of invoice value. Latest shipment date: .. Shipment Period:

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Goods (brief description)

FOB CIF CFR DDU Other Term

Packing :

Marking :

Documents required: Signed Commercial Invoice(s) in original(s)./ . copy (ies) Tran sport documents Marine/Ocean Bill of Lading covering port to port shipment, made out to order of Asia Commercial Bank, ...................branch/ to order, blank endorsed, marked Freight Prepaid / Collect, notify Applicant, showing name, address, telephone of agent of Carrier One original Air Way bill, consigned to Asia Commercial Bank, ........................branch/ to Applicant marked Freight Prepaid / Collect, and notify Applicant Multimodal transport document made out to order of Asia Commercial Bank, ...........branch/ to order, blank endorsed, marked Freight Prepaid / Collect, notify Applicant, showing name, address, telephone of agent of Carrier in VietNam Other transport documents: ............ Insurance Policy/Certificate in full set, for 110% invoice value, blank endorsed, showing claim payable at destination and covering risks under the following Institute Cargo Clauses 1/1/82: Institute Cargo Clauses (A)/ Institute Cargo Clauses (Air) Clause B Clause C War risk
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Extention and/or other clauses:. ................. Signed detailed Packing List(s) in original(s)./ .copy (ies) issued by ............................................................................................................................. Certificate of Origin in original(s)/ . copy (ies) issued by ............................................................................................................................... Certificate of Analysis in original(s)/ . copy(ies) issued by ............................................................................................................................... Certificate of Quality in original(s)/ . copy (ies) issued by ............................................................................................................................... Ben's Certificate in one original, certifying that 1/3 original Bill of Lading and one set of non-negotiable documents sent directly to the Applicant within ................. working days after shipment date by courier service. Original courier receipt must be attached Copy of fax advising applicant of particulars of shipment: description of goods shipped, L/C No., Invoice value, , ETA, applicant's name and For shipment by sea: Vessel name and voyage no., B/L no. and date, port of loading, port of discharge For shipment by air: Flight no., Air Waybill no. and date, airport of departure, airport of destination within............ days after shipment date Other documents:

Other conditions : All documents must indicate L/C no. TTR (Telegraphic Transfer Reimbursement) allowed . . Attached sheets (if any) which make reference to this Aplication, properly signed and stamped, are also integral part(s) of this application. All charges outside Vietnam are for account of: Beneficiary Applicant Confirming charges are for account of (for confirmed L/C ) Beneficiary Applicant
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Handling fee is for account of Beneficiary Applicant Documents to be presented within ..................... days after the date of the transport document(s) but within the validity of the credit.

CAM KT CA N V YU CU PHT HNH L/C: 1. C kh nng ti chnh m bo thanh ton L/C v chu trch nhim chuyn tin cho ACB thc hin vic thanh ton ph hp vi thi gian v ngha v thanh ton ca ACB cho ngi th hng. i vi L/C tr chm, chng ti s chuyn tin thanh ton chm nht 03 (ba) ngy lm vic trc ngy n hn thanh ton. 2.Np tin k qu v thanh ton tt c cc chi ph pht sinh lin quan n qu trnh pht hnh, thanh ton, tu chnh, hy L/C.... ngay c trong trng hp cc chi ph ny c quy nh trong L/C do ngi th hng chu nhng ngi th hng t chi thanh ton. 3.Khi ACB nhn c in i tin (nu L/C c iu khon i tin bng in c phpTTR allowed- hoc khi chng ti yu cu ACB pht hnh L/C xc nhn v cho php ngn hng xc nhn i tin bng in) hoc khi b chng t ph hp c xut trnh cho ngn hng c ch nh, chng ti cam kt thanh ton/chp nhn thanh ton v iu kin tr gi L/C cng nh tt c cc chi ph pht sinh ngay c trong trng hp hng ha b tn tht mt phn hay ton b, hng ha khng n c hoc khng c php nhp vo Vit Nam v bt c l do g. V vy, ACB c quyn t ng trch tin t ti khon ca chng ti thanh ton hoc chp nhn hi phiu/chp nhn thanh ton hoc cho vay bt buc thanh ton cho ngi th hng m khng nht thit phi thng bo hay ch i s thanh ton/chp nhn thanh ton ca chng ti. 4.Chnh lch gia s tin k qu v tr gi L/C c xem nh s tin m ACB bo lnh cho chng ti. Do vy, khi chng ti cha hon tt vic thanh ton cho ACB th ACB c quyn gi cc chng t v hng ha c gi theo L/C ny hoc nhng ti sn khc m chng ti cm c, th chp cho ACB m bo cho khon tin m ACB thanh ton thay cho chng ti hoc bn mt phn hay ton b l hng hoc ti sn khc m chng ti cm c, th chp thu n m khng cn thng bo cho chng ti. Trng hp s tin thu c do bn cc ti sn ny khng thanh ton cc mn n, chng ti chu trch nhim thanh ton ht phn cn thiu. 5.Hng ho nhp khu ph hp vi quy nh hin hnh ca php lut v chng ti c y giy t hp php nhn hng. Trong trng hp chng ti khng xut trnh cho ACB Giy php/Hn ngch, chng ti xc nhn rng hng ho nhp khu khng thuc Danh mc hng ho cn phi c giy php nhp khu/Hn ngch 6.Bi vic mua bn c tha thun trc tip gia chng ti v ngi bn, do vy chng ti cam kt khng quy trch nhim cho ACB v: Nhng thay i v s lng, cht lng hng ha, tr gi, iu kin giao nhn hng
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-

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Tnh chnh xc, chn thc, s gi mo hoc hiu lc php l ca cc chng t do ngi th hng xut trnh Cc ch th do ACB gi i khng c thc hin Nhng hu qu pht sinh do hot ng kinh doanh ca ACB b gin on v nguyn nhn bt kh khng 7.Khi : - Gi mua khng bao gm ph bo him hoc. - L hng nhp khu phi mua bo him theo quy nh ca ACB Chng ti s np hp ng bo him/chng nhn bo him cho ACB trc khi pht hnh L/C, ngh ngn hng mua bo him thay cho chng ti v c php ghi n ti khon ca chng ti thanh ton ph bo bim 8.Xut trnh T khai Hi quan bn gc hoc bn c ng du sao y bn chnh ca cng ty sau 5 ngy lm vic k t ngy hon tt th tc hi quan. 9.Chng ti ng mua ngoi t ca ACB theo gi giao ngay (spot) hoc k hn (forward) ty theo thi im k qu L/C, thanh ton L/C v cam kt s dng ngoi t ng mc ch. 10.Chu trch nhim i vi cc ch th trong Giy ngh pht hnh tn dng th ny cng nh cc chi ph, thit hi, tranh chp, ri ro cho ACB pht sinh t vic ACB pht hnh L/C theo ch th ca chng ti. 11.Bin php bo m cho vic ACB bo lnh pht hnh L/C: K qu ............ % tr gi L/C v s tin chnh lch gia tr gi L/C v s tin k qu s c np vo ti khon chng ti khi nhn c thng bo ca ACB

K qu ..........% tr gi L/C v s tin chnh lch gia tr gi L/C v s tin k qu s tr vo hn mc tn dng ACB cp cho chng ti

Khc:................................................................................................................................. .................................................................. Tn dng th ny p dng Cc Quy tc v Thc hnh Thng nht v Tn dng chng t n bn s 600 (The Uniform Customs and Practice for Documentary Credits, ICC publication number 600) do Phng Thng Mi Quc T ban hnh v cc quy nh ca php lut Vit Nam c lin quan. Ngy .thngnm 200 K TON TRNG GIM C

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(2) Cn c giy ngh m L/C ca nh nhp khu v cc chng t c lin quan, ngn hng trch ti khon ca n v nhp khu thc hin k qu (mc k qu ty thuc vo vic thm nh h s ca ngn hng m L/C). Khi quyt nh m L/C, ngn hng m L/C phi hiu rng chnh ngn hng m L/C l ngi thanh ton cho ngi th hng L/C cho d ngi m L/C c tin hay khng,cn tn ti hay ph sn. Do , NH m L/C phi nh gi kh nng kinh doanh, ti chnh ca ngi m. c bit l hiu qu ca phng n nhp khu hng ha. Sau khi lp L/C NH s gi cho n v xut khu thng qua NH thng bo ti nc xut khu.Vic chuyn th c thc hin bng ng hng khng bu chnh hoc bng in tn, h thng Swift.

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III. QUY TRNH THNG BO L/C V THANH TON B CHNG T HNG XUT KHU TI NHTM. A. Quy trnh thng bo L/C Qui trnh thng bo L/C bt u t bc (3). Khi nhn c th tn dng ca ngn hng m L/C gi n, ngn hng thng bo s tin hnh kim tra tnh xc thc ca th tn dng, ri chuyn bn chnh L/C cho n v xut khu di hnh thc vn bn nguyn vn. Vic thng bo L/C c th thc hin qua hai ngn hng. Trnh t ca qui trnh ny nh sau: Tip nhn v kim tra tnh chn tht ca L/C Kim tra ni dung ca L/C Thng bo L/C v km theo xc nhn L/C Thu ph L/C 1. Tip nhn v kim tra tnh chn tht ca L/C Ngn hng thng bo tip nhn L/C (cc tu chnh L/C nu c) t mt trong nhng ngn hng sau: - Ngn hng pht hnh L/C nc ngoi - Ngn hng thng bo nc ngoi - Ngn hng thng bo trong nc. Sau khi nhn L/C di hnh thc th, telex, swift, ngn hng phi ghi ngy gi nhn v ng du RECEIVED. Sau Ngn hng tin hnh kim tra tnh chn tht b ngoi L/C nh sau: 1.1 Nu L/C m bng th: Trn L/C phi c ch k y quyn ca ngn hng pht hnh L/C. Ngn hng thng bo kim tra tnh xc thc ch k trn L/C, bng cch so snh i chiu vi mu ch k m ngn hng pht hng L/C nc ngoi cung cp trc phi khp ng. C hai trng hp xy ra: Nu ch k trn L/C ng vi ch k mu m ngn hng m L/C ng k ti ngn hng thng bo, ngn hng ny s tin hnh kim tra ni dung L/C v thng bo cho ngi xut khu. Nu ch k trn L/C khng ng hoc cha ng k ch k mu ti ngn hng thng bo, ngn hng ny phi in cho ngn hnh pht hng L/C xc minh tnh chn tht ca L/C, ng thi bo cho ngi xut khu bit tnh chn tht ca L/C c xc minh. Sau khi nhn c in xc minh ch k ca ngn hng pht hnh L/C, ngn hng thng bo phi kim tra m test nhn c v bo cho ngi xut khu bit. I.2 Nu L/C m bng Telex Khi nhn c L/C m bng telex, ngn hng kim tra Testkey ng th thc hin cc bc tip theo. Nu Testkey sai, ngn hng in tra sot thng bo cho ngn hng pht hnh L/C bit v yu cu ngn hng ny cung cp Test ng.
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1.3 Nu L/C m bng SWIFT Khi nhn c L/C m bng SWIFT coi nh xc thc ti ngn hng v h thng SWIFT t ng gii m khi nhn c thng tin t ngn hng m L/C nc ngoi. Tm hiu v Swift: Swift thc cht l t chc Ti chnh vin thng lin ngn hng ton cu. SWIFT cung cp (a) cc dch v truyn thng an ninh v (b) phn mm giao din cho cc c quan chuyn bn bun ti chnh. SWIFT l mt t chc phi li nhun. Mc ch l gip cc ngn hng trn th gii, tt nhin phi l thnh vin ca SWIFT, chuyn tin cho nhau hoc trao i thng tin cho nhau. Cc thnh vin trao i thng tin, chuyn tin cho nhau di dng cc SWIFT message, l cc bc in c chun ha di dng cc trng d liu, k hiu my tnh c th nhn bit v t ng x l giao dch. Ngn hng mun thc hin thng bo qua h thng Swift th n phi nm trong h thng Swift ny. Hin nay hu ht cc ngn hng phc v hot ng xut nhp khu u tham gia h thng Swift ny. Khi tham gia h thng, mi ngn hng s c cung cp 1 m giao dch gi l SWIFT code. Nu l m s ca h thng SWIFT th n phi c t 8 n 11 k t. 4 k t u nhn din ngn hng 2 k t k nhn din quc gia 2 k t nhn din a phng 3 k t cht nu c th nhn din chi nhnh. Nu l chi nhnh chnh th 3 k t cht l XXX. V d v m Swift ca mt s ngn hng Vit Nam: Ngn hng Ngoi thng Vit Nam (Vietcombank) Bank for Foreign Trade of Vietnam H Ni. M SWIFT cho chi nhnh chnh ca ngn hng ny l: BFTVVNVX. BFTV nhn din Bank for Foreign Trade of Vietnam VN l m nhn din nc Vit Nam VX l m nhn din bt c thnh ph no Vit Nam 3 k t cht khng dng Kh m nhn din ngn hng nh trn da trn tiu chun ISO 9362, xem chi tit bng ting Anh ti y. Di y l mt s v d khc cho ngn hng Vit Nam: Asia Commercial Bank: ASCBVNVX Bank for Foreign Trade of Vietnam (Vietcombank): BFTVVNVX Bank for Investment & Development of Vietnam (BIDV): BIDVVNVX Chinfon Commercial Bank: CFCBVNVXHN1 Chinfon Commercial Bank: CFCBVNVXHCM ChoHung Vina Bank: FIRVVNVN
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First Commercial Bank - HCMC: FCBKVNVX Industrial & Commercial Bank of Vietnam (Incombank): ICBVVNVX Indovina Bank: IABBVNVX Saigon Thuong Tin CJS Bank (Sacombank): SGTTVNVX Southern Commercial Joint Stock Bank (Phuong Nam Bank): PNBKVNVX Vietnam Bank For Agriculture and Rural Development (Agribank): VBAAVNVX Vietnam Export Import CJS Bank (Eximbank): EBVIVNVX Mt s qui nh ca UCP 600 v vic thng bo L/C( iu 9): c. Ngn hng thng bo c th s dng dch v ca mt ngn hng khc thng bo th tn dng v bt k tu chnh no n ngi th hng. Thng qua vic thng bo th tn dng, ngn hng thng bo th hai cho thy rng n xc nh tnh chn tht b mt ca thng bo m n nhn c v thng bo phn n chnh xc cc iu kin v iu khon ca th tn dng. d. Nu mt ngn hng c yu cu thng bo mt th tn dng m n khng lm vy th n phi thng bo khng chm tr cho ngn hng m ti n nhn c th tn dng . 1. Kim tra ni dung ca L/C Kim tra ni dung ca L/C nhm gip ngn hng thng bo ch cc iu kin c bit, cc sai st hoc bt hp l ( nu c) trong qu trnh thc hin L/C v bo cho ngi xut khu bit yu cu ngi nhp khu sa i trc khi tin hnh thc hin L/C. Ngn hng gip ngi xut khu pht hin cc bt li m h khng th thc hin c khi nh nhp khu sa i hoc thm bt cc iu khon trong L/C khng ph hp vi hp ng thng mi k gia hai bn. kim tra L/C tt, ngn hng phi da trn hai i hi sau: - Ni dung cc iu khon ca L/C phi r rng, y v chnh xc - Cc ni dung ca L/C s khng gy bt li cho nh xut khu Thng thng th ngn hng s kim tra cc ni dung sau: Ni v ngy pht hnh L/C Ngn hng m L/C (ngn hng thanh ton) Ngn hng m l ngn hng i din cho nh nhp khu ng ra cam kt thanh ton tin hng cho nh xut khu nn ngn hng thng bo phi xt n uy tn, kh nng ti chnh ca ngn hng m L/C khuyn co nh xut khu ngh nh nhp khu m L/C xc nhn, tc c mt ngn hng khc c uy tn hn xc nhn. S v loi L/C Tn v a ch ca cc i tng trong L/C Tr gi ca L/C: s tin ghi trn L/C c ng vi l hng khng. Thng thng s tin L/C khng nn l s tuyt i m nn km theo khong chnh lch hn hoc km.
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Ngy v a im ht hiu lc ca L/C Cc L/C nhn c u qui nh a im ht hiu lc ti nc ngi mua, nc ngi bn, hoc ti nc th ba. Thng thng L/C quy nh a im ht hiu lc ca L/C ti nc ngi bn v n c im li l gip ngi bn d xut trnh chng t thanh ton. Khi kim tra ngy ht hiu lc ngn hng lu ngy ht hiu lc phi sau ngy m L/C v sau ngy giao hng mt khong thi gian hp l. Khong thi gian ny phi bng tng s cc ngy nh sau: S ngy m ngi xut khu giao hng v lp b chng t thanh ton. - S ngy chuyn b chng t thanh ton n ngn hng giao dch. - S ngy lu gi b chng t ti ngn hng giao dch V th nu L/C quy nh ni ht hiu lc ti nc nh nhp khu hoc ti ngn hng pht hnh, ngn hng cn lu khch hng nn tnh ton d tr thi gian chuyn b chng t ra nc ngoi xut trnh chng t ht ngy ht hiu lc. Ngy giao hng Thng thng ngy giao hng trn L/C thng l: latest shipmment date. Ngy giao hng mun nht phi trong thi gian hiu lc L/C. V th cn phi kim tra khch hng c thi gian lp chng t xut trnh cho ngn hng khng? Ngy giao hng mun nht phi trc ngy ht hiu lc L/C mt khong thi gian hp l cho nh xut khu c th chun b giao hng y v kp thi. y cng l iu quan trng i vi nh xut khu v nu L/C c m sm v cch xa ngy giao hng th s thun li cho nh xut khu trong vic chun b hng v giao hng ng thi gian quy nh. Nu khng giao hng nh thi gian quy nh v qu ngn, nh xut khu phi yu cu nh nhp khu xem xt, sa i, hay gia hn thi gian giao hng trong L/C. M t hng ha Ngn hng phi kim tra i chiu tng s tin trong mc m t hng ha vi tr gi ca L/C. Tn gi, quy cch, s lng, cht lng, trng lng, bao b ng gi phi ph hp vi hp ng ngoi thng. Vn giao nhn v vn ti Kim tra trong L/C c cho php giao hng tng phn v c php chuyn ti hay khng? V d giao hng nhiu ln cng vi thi gian quy nh v s lng quy nh hoc giao hng nhiu ln vi s lng nh nhau. Cn vic chuyn ti c th do ngi vn chuyn chn bt c cng no hoc do ngi vn chuyn hay nh nhp khu chn ti mt cng nht nh, Cc chng t yu cu Ngn hng cn lu nh xut khu cn p ng c y cc chng t m pha nc ngoi yu cu v s lng v loi chng t lin quan n hng ha, v thi gian cc c quan cp chng t c th p ng c kp xut trnh chng t.
Nhm 03 NH 03 K33 16

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

Ngn hng tr tin Nu ngn hng pht hnh l ngn hng tr tin th mc DRAWEE: ghi l ISSUING BANK. Nu ngn hng pht hnh y quyn cho ngn hng khc tr tin th trong L/C mc drawee s ghi tn ngn hng khc tr tin. Cam kt thanh ton ca ngn hng m L/C. Lut p dng: L/C phi ghi r p dng UCP no. 2. Thng bo L/C cho khch hng Ngn hng lp th thng bo th tn dng, sau khi xc thc L/C v ghi ch nhng yu t c th gy bt li cho khch hng. C th thng bo bng th nu xa v bng in thoi nu gn v lin h vi khch hng n ngn hng nhn L/C. Ngn hng giao L/C bn gc cho khch hng sau khi thu ph. Sau y l v d v thi gian thng bo L/C ca ngn hng Eximbank Nghip v x l Thi gian x l Ghi ch Thng bo L/C hoc tu chnh L/C: 1. Thng bo trc tip n khch hng: in thoi mi khch hng n Eximbank -Trong vng 01 ngy lm nhn L/C hoc tu chnh vic sau khi xc thc c L/C / tu chnh L/C L/C.

- Trong trng hp khng lin h c cng ty, trong vng 3 ngy lm vic sau khi nhn c L/C / tu chnh, Phng TTXK s gi - Gi th thng bo km 2. Thng bo L/C / tu chnh th nhc qua ng bu L/C/tu chnh gc qua ng in. L/C qua Ngn hng thng bu in trong vng 01 bo th hai ngy lm vic sau khi xc thc c L/C / tu chnh L/C. 3. Thu ph Ngn hng t ng ghi n ti khon tin gi thu ph, mc ph s c tnh theo biu ph hin hnh cng vi 10% thu VAT, gm: ph thng bo, ph xc nhn, in bo Sau y l v d v biu ph lin quan n hoc ng xut khu ca ngn hng Vietcombank: Biu ph dch v th tn dng xut khu ca ngn hng Vietcombank TH TN DNG XUT KHU Thng bo th tn dng Thng bo qua mt NH khc: 25 USD Thng bo trc tip n KH: 20 USD
Nhm 03 NH 03 K33 17

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

Thng bo sa i th tn dng Hy th tn dng theo yu cu Thanh ton 1 b chng t (thu ngay khi gi b chng t i i tin ) Ph kim tra b chng t: B chng t ti VCB BCT VCB thc hin kim ra xong nhng khc hng li xut trnh ti NH khc Chit khu b chng t Ph sa i/iu chnh th i tin theo yu cu ca KH Lp b chng t theo th tn dng cho KH theo yu cu ca KH Chuyn nhng th tn dng xut khu

10 USD/ln 20 USD/ln 0,15%/gi tr b chng t : Ti thiu 20 USD Ti a 200 USD Min ph 20-50 USD/b chng t

Theo tha thun 10 USD/ln 0.1%tr gi ha n: Ti thiu 20 USD Ti a 200 USD 0.1% tr gi th tn dng chuyn nhng Ti thiu 50 USD Ti a 500 USD Thu nh mc ph chuyn nhng trn s tin tng thm 20 USD/ln 20 USD/ln 50 USD hoc theo tha thun 0,15%/thng trn gi tr th tn dng Ti thiu 50 USD 0,15%/thng trn gi tr b chng t Ti thiu 50 USD

Sa i th tn dng chuyn nhng: Sa i tng s tin Sa i khc Hy th tn dng chuyn nhng Ph sai st b chng t chuyn nhng XC NHN TH TN DNG Xc nhn th tn dng : thi gian tnh ph k t ngy xc nhn n ht ngy hiu lc ca th tn dng Thu b sung ph xc nhn trong trng hp BCT tr chm i tin theo L/C do VCB xc nhn c gy o hn sau ngy ht hn hiu lc ca L/C: thi gian tnh ph k t ngy ht hn hiu lc ca L/C n ngy o hn ca b chng t i tin Ph xc nhn cho cc sa i ca th tn dng: Cho cc sa i tng gi tr v/hoc gia hn thi gian hiu lc: Ty tng TH c th thc hin thu ph trn gi tr tng
Nhm 03 NH 03 K33 18

Thu nh mc ph xc nhn tn dng Ti thiu 50 USD

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

thm k t ngy yu cu iu chnh n ngy ht hn hiu lc (hoc n ngy ht hn hiu lc mi, nu c) k t ngy h hiu lc c n ngy ht hn hiu lc mi. Cho cc sa i khc in ph in ph, Talex ph, Fax, gi bng th bo m/bng hnh thc chuyn pht nhanh SWIFT: Trong nc Ngoi nc:

20 USD/ln Ty theo mc ph ca bu in hoc ca hng chuyn pht nhanh

5 USD

-Pht hnh th tn dng 20-50 USD -in khc 10 USD - Biu ph p dng cho khch hng l t chc, doanh nghip c hiu lc t ngy 24/10/2008 - Biu ph cha bao gm thu ga tr gia tng - Ph c tnh bng Vit Nam ng hoc ngoi t theo t gi do VCB cng b ti thi im thu ph. B. Quy trnh thanh ton b chng t hng xut khu ti ngn hng thng mi: Khi c thng bo L/C v sau khi kim tra L/C, nh xut khu s tin hnh lp b chng t v sau gi h s c km b chng t n ngn hang phc v mnh xin thanh ton. Qui trnh thanh ton b chng t hng xut khu din ra ti ngn hng thng mi vi cc bc nh sau: 1. Tip nhn v kim tra b chng t: H s gm c: - Th yu cu thanh ton hoc th yu cu chit khu b chng t hng xut khu. - L/C bn gc, sa i L/C (nu c). - Hp ng ngoi thng (bn sao). - B chng t (bn gc). Ngn hng s tin hnh tip nhn v kim tra chng t. 2. X l b chng t sau khi kim tra v i tin ngn hng nc ngoi: 2.1 Nu b chng t hon ho (clean documents) Sau khi kim tra nu chng t hon ho ph hp vi cc iu khon, iu kin trong L/C. Ngn hng s gi b chng t n ngn hng pht hnh L/C v km theo ch th thanh ton (Covering Letter, Covering schedule) bng dch v th bo m hoc chuyn pht nhanh, hoc bng in theo a ch ghi trong L/C.
Nhm 03 NH 03 K33 19

Bi tiu lun Thanh Ton Quc T -

GVHD: TS.Trm Th Xun Hng

Nu L/C khng cho php i tin bng in: c hai trng hp xy ra: Nu L/C quy nh ngn hng chit khu l ngn hng thanh ton th trch nhim ca ngn hng ny s tin hnh thanh ton cho ngi bn, Sau , gi b chng t v th i tin cho ngn hng m L/C. Nu L/C quy nh thanh ton ti ngn hng m, th ngn hng chit khu s gi b chng t cho ngn hng m L/C v th i tin cho ngn hng m L/C. - Nu L/C cho php i tin bng n (TT Reimbursement allowed) Song song vi vic gi th i tin cho ngn hng pht hnh L/C, ngn hng lp in i tin (MT 742 Reimbursement claim) trong ghi r: s L/C ca ngn hng nc ngoi, s tham chiu ca ngn hng, xc nhn b chng t ph hp vi ton b iu kin v iu khon L/C. Da vo mc Reimbursement bank <tn ngn hng bi hon, ngn hng tr tin>trong L/C: - Nu ngn hng tr tin l ngn hng pht hnh th b chng t v in i tin c gi n ngn hng m. - Nu ngn hng tr tin khng phi l ngn hng pht hnh th b chng t cng vi Covering schedule c gi n ngn hng m v in i tin gi n ngn hng hon tr. 2.2 Trong trng hp b chng t bt hp l (Discrepant document/ Unclean document) 2.2.1. i vi sai st c th sa cha c. Cc li ny lin quan n vic lp chng t . Thng c cc trng hp sau: Ngi lp chng t nh nhm hoc nh sai li chnh t cc thng tin trn chng t. y c th l l do ngn hng m L/C tr hon vic thanh ton thm ch t chi thanh ton. Do thiu kinh nghim trong vic lp chng t nn ngi lp hiu sai ni dung v th hin sai ni dung m L/C quy nh. S thiu st cc iu kin ghi thm do ngi lp chng t c khng k L/C, V d: L/C yu cu ghi s hp ng, s L/C hoc Shipping Mart trn tt c cc chng t thanh ton nhng thc t c mt s chng t do n v xut khu xut trnh khng c th hin trong ni dung ny . Cc chng t xut trnh khng ph hp nh: xut trnh hai Hi phiu u l bn s 1 hoc bn s 2, chng t xut trnh khng phi l bn gc theo yu cu ca L/C Trn y ch lit k vi trng hp sai st chng t c th nht. Ngoi ra cc sai st trong khi lp chng t rt a dng phi tu thuc vo yu cu c th ca L/C m nh gi. Tuy nhin, cc sai st v lp chng t u c th sa cha c.
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Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

Do , khi b chng t c kim tra c nhng sai st thuc loi ny , thanh ton vin ca ngn hng phc v n v xut khu s cn c vo kt qu yu cu nh xut khu nh sau: Th nht, yu cu n v xut khu iu chnh li sai st hoc lin h vi n v nhp khu tu chnh li L/C cho ph hp vi chng t trc khi gi b chng t i tin ngn hng pht hnh L/C. Tuy nhin, trng hp ny, vic tu chnh rt t c s dng v nu tu chnh th thi gian tu chnh phi cn nm trong thi hn xut trnh chng t v thi gian hiu lc ca L/C. Th hai, chit khu chng t vi iu kin bo lu. iu ny c ngha l ngi bn ng ra k chp nhn bo lu mt s bt hp l m Ngn hng cho l khng ng k, c th xc nhn ph hp vi cc iu kin v iu khon ca L/C. Mt s bt hp l c th chit khu theo cch ny bao gm: Ngi lp chng t nh nhm hoc sai li chnh t cc thng tin trn chng t(m h khng sa). Tuy nhin, vic nh nhm ny khng nh hng nghim trng n bn cht hng ho, thi hn giao hng, hiu lc ca L/C. Ngy k cc chng t khc sau ngy k vn n. Th hin cng i v cng n chung chung khng c th. Cc n v sa chng t ch ng du sa nhng khng k nhy v Ngn hng xc nhn ph hp vi l do L/C khng quy nh sa phi c k nhy v trong UCP cng khng c khon no cp n vn ny. Mt s chng t thiu Shipping Mart, s L/C nhng L/C khng quy nh c th. i vi nhng trng hp nh trn, trc khi gi chng t, Ngn hng yu cu khch hng k chp nhn bo lu v nhng bt hp l . Khi gi chng t cho ngn hng nc ngoi, ngn hng ca n v xut khu vn xc nhn chng t ph hp vi cc iu kin v iu khon ca th tn dng. Cch gi th v ch th i tin cng ging nh trng hp chng t hon ton ph hp. Tuy nhin, iu cn lu y l nu c qu nhiu li sai nh vy th ngn hng bn xut khu s khng xc nhn ph hp v khng nu cc bt hp l . V nu xc nhn ph hp th s gy nh hng to ln n uy tn ca Ngn hng.Trong trng hp nh vy, ngn hng bn xut khu ch gi b chng t i v chit khu vi ngn hng pht hnh. 2.2.2. i vi nhng sai st khng th sa cha c. Cc li ny thng lin quan n hng ha nh cht lng, s lng, hay trng lng hng ha hoc lin quan cc th tc c quan qun l Nh nc hay cc c quan khc nn khng sa cha c. Cc trng hp bt hp l khng th sa cha c c th l: Giao hng thiu hoc qu s lng yu cu.
Nhm 03 NH 03 K33 21

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

Giao hng tr. Hng ha c giao ngoi qui nh ca L/C. L/C ht hn hiu lc. Xut trnh chng t tr hn. Sai n gi, n v tin t v kim ngch th. Cch thc giao hng v phng thc vn chuyn khng ph hp vi yu cu ca L/C. Hng ha c qui cch, phm cht th hin trn cc chng t xc minh bn cht hng ha khng ph hp vi yu cu L/C. Tr gi bo him l hng khng ng yu cu. Cc yu cu c bit i vi chng t nhm p ng cc th tc nhp khu nc ngi mua khng c tha mn. n v xut khu lm sai qui nh v gi chng t R rng vi nhng bt hp l va nu trn, ngi bn khng th no sa cha c. Trong trng hp ny, thanh ton vin s cn c vo mc bt hp l v v s tn nhim gia cc bn lin quan quyt nh chit khu gii quyt. i vi b chng t bt hp l thng c nhng cch gii quyt sau y: Th nht, in bo bt hp l, gi b chng t v i thng bo t pha ngn hng pht hnh. Khi in thng bo bt hp l cho ngn hng pht hnh, ngn hng ca n v xut khu yu cu khch hng k chp nhn bt hp l. Sau , ngn hng ca n v xut khu in yu cu ngn hng pht hnh chit khu vi n v nhp khu v nhng bt hp l . Nu ng th phi in bo ngay cho ngn hng n v nhp khu bit. Th hai, gi chng t trn c s nh thu. Kh nng t chi thanh ton ca ngn hng pht hnh L/C kh ln i vi nhng b chng t c bt hp l nng lin quan n hng ha hoc vic nhn hng ca n v nhp khu. V vy, trong trng hp ngn hng ca n v xut khu ch gi b chng t i nh thu (nu n v xut khu ng gi nh thu) v mi ri ro u do n v xut khu gnh chu. Khi gi nh thu, ngn hng ca n v xut khu yu cu khch hng k chp nhn gi nh thu. V pha n v xut khu khi chuyn sang phng thc nh thu th b chuyn t th ch ng sang th b ng ph thuc vo n v nhp khu c ng thanh ton hay khng. Ngoi ra, n v xut khu cn chu thit hi do b giam vn, do chi ph rt nhiu chit khu gia hai bn xut khu thng qua ngn hng. Trong trng hp ny, sau n v xut khu ng gi chng t trn c s nh thu theo L/C th ngn hng ca n v xut khu s khng nh in cho ngn hng pht hnh (mc d cho php i tin bng in ) m ngn hng ca n v xut khu s gii quet bng cch gi b chng t km theo th i tin (Corvering schedule) n cho ngn hng pht hnh v yu cu ngn hng pht hnh nh thu. Tuy nhin, iu ny ch c thc hin khi ngn hng pht hnh chit khu vi n v nhp khu v n
Nhm 03 NH 03 K33 22

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

v nhp khu chp nhn nhng bt hp l . Do , nu chp nhn nhng bt hp l v ng thanh ton th ngn hng pht hnh s chuyn tr tin vo ti khon ca ngn hng m n v xut khu ch th. 3. Chit khu v thanh ton : 3.1 Thanh ton ngay: (Sight payment) Quy trnh thanh ton L/C bt u t bc 4 tr i, bao gm cc khu chnh: l giao hng , lp b chng t v thanh ton ca ngn hng m L/C. Quy trnh thanh ton ngay c th chia thnh hai trng hp: Thanh ton ti ngn hng m L/C v thanh ton ti ngn hng ch nh trn th tn dng. 3.1.1. Thanh ton ti ngn hng m L/C:

(7) Thanh ton Ngn hng m L/C (6) B chng t/th i tin Thanh ton v nhn b chng t L/C (5) B chng t

Ngn hng xut khu

(8) Thanh ton

(4) Hng ha NHP KHU

XUT KHU

(4) Sau khi n v xut khu nhn c th tn dng do ngn hng thng bo gi n, tin hnh kim tra, dch thut, i chiu vi hp ng ngoi thng k trc . y l khu quan trng i vi n v xut khu v th tn dng c th ging hp ng v cng c th khc hp ng nhng khi thanh ton th phi thc hin iu khon ca th tn dng. V vy, sau khi kim tra cht ch L/C nu ng th tin hnh giao hng cho n v nhp khu; nu khng ng th ngh iu chnh hoc b sung thm cho n khi hon chnh th mi giao hng. Sau khi thc hin vic kim tra, sa i, b sung th tn dng c m hon chnh, n v xut khu tin hnh giao hng, thng thng chi ph tu chnh L/C do n v xut khu chu.

Nhm 03 NH 03 K33 23

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

(5) Sau khi hon thnh ngha v giao hng, n v xut khu lp b chng t thanh ton theo ng iu khon trong th tn dng xut trnh cho ngn hng phc v mnh yu cu thanh ton. H s chng t gi ngn hng phc v n v xut khu gm c: Th yu cu thanh ton chng t hng xut khu theo hnh thc L/C, cc chng t chi tit ph hp vi nhng iu khon ghi trong th tn dng. Lu , trong th yu cu thanh ton chng t hng xut theo hnh thc L/C phi c y ch k ca ch ti khon (nu th tng n v khng phi l ch ti khon) v ch k ca k ton trng. (6) Ngn hng phc v n v xut khu nhn kim tra v x l b chng t do n v xut khu np vo. Khi ngn hng ca n v xut khu nhn c chng t, cng bn gc L/C do n v xut khu (ngi th hng L/C) gi n km cc bn tu chnh (nu c), ngn hng phc v n v xut khu s kim tra s ph hp trn b mt chng t so vi cc iu kin ghi trong th tn dng. C th, ngn hng phc v n v xut khu cn thc hin: Th nht: kim tra tnh thng nht ca b chng t, c ngha l nhng ni dung trn tng chng t v gia cc chng t phi thng nht nhau, khng c mu thun nhau v phi ph hp vi ni dung L/C. Th hai: kim tra tnh y ca b chng t v loi, s lng c ph hp vi yu cu ca L/C khng. Th ba: kim tra tnh chn tht b ngoi ca b chng t, chng t ny do ai cp? C ch k v ng du y hay khng? Mu ch k chng t phi ph hp vi mu ch k lu ti ngn hng. Lu , thi gian ngn hng phc v n v xut khu kim tra chng t v chuyn b chng t ra nc ngoi cho ngn hng m L/C thng thng hai n ba ngy. Sau khi kim tra th ty vo tnh trng c th ca b chng t m ngn hng s gii quyt nh sau: Trng hp 1: Nu b chng t khng sai st th ngn hng phc v ca n v xut khu chuyn b chng t km th i tin (Covering schedule) gi v ngn hng pht hnh yu cu thanh ton. Do L/C quy nh thc hin tr tin ngay ti ngn hng pht hnh nn ngn hng pht hnh s t mnh thanh ton b chng t do ngn hng ca n v xut khu gi n. iu ny c quy nh trong L/C bng cu: AVAILABLE BY PAYMENT AT THE ISSUING BANKS COUNTER hoc AVAILABLE WITH(Tn ngn hng pht hnh) BY PAYMENT hoc trong trng hp L/C khng quy nh th trch nhim thanh ton b chng t hp l vn thuc v ngn hng pht hnh. Trng hp 2 : Nu b chng t c sai st th tt c cc sai st hoc bt hp l ca chng t u c thanh ton vin ghi vo phiu kim chng t xut khu.
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Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

Sau phn chia v x l cc sai st ra thnh hai loi: Sai st c th sa cha c v sai st khng sa cha c c. i vi cc sai st c th sa cha c: ngn hng phc v n v xut khu yu cu sa cha trc khi gi b chng t i tin ngn hng nc ngoi. Hoc sau khi sa cha, vn cn nhng sai st nh th ngn hng phc v n v xut khu s chit khu vi iu kin bo lu v gi b chng t ra nc ngoi. i vi cc sai st khng th sa cha c, ngn hng phc v n v xut khu s c 2 cch x l nh sau: - Th nht: gi b chng t i tin ngn hng nc ngoi v c thng bo bt hp l. - Th hai: gi b chng t trn c s nh thu t ngn hng nc ngoi. (7) Khi ngn hng m L/C nhn c b chng t thanh ton do ngn hng ca n v xut khu gi n tin hnh kim tra i chiu vi nhng iu khon quy nh trn L/C m trc y. - Nu thy ph hp th ngn hng m L/C s thanh ton cho n v xut khu thng qua ngn hng phc v n v xut khu. - Nu b chng t khng ph hp vi nhng iu kin v iu khon ghi trong L/C, ngn hng m L/C c quyn t chi thanh ton L/C hoc c th xin kin ca ngi yu cu m L/C v vic thanh ton l hng nhp khu. ng thi gi thng bo bt hp l cho ngn hng ca n v xut khu v ch kin tr li t pha ngn hng phc v n v xut khu. (theo iu 16 UCP 600). Thi gian hiu lc ca ngn hng m L/C kim tra v thanh ton b chng t l 5 ngy lm vic k t ngy nhn b chng t. Nu qu 5 ngy m khng c thng bo g v pha ngn hng m L/C, th ng nhin coi nh ngn hng ng thanh ton (iu 14 UCP 600). (8) Nhn c in bo c t ngn hng m L/C, ngn hng phc v n v xut khu tin hnh bo c cho n v xut khu v cng c th nhn c thng bo v s t chi ca ngn hng m L/C. (9) Ngn hng m L/C yu cu nh nhp khu thanh ton b chng t v chuyn b chng t cho ngi yu cu m L/C (n v nhp khu). n v nhp khu kim tra b chng t, nu b chng t ph hp vi nhng iu khon iu kin ghi trong L/C th hon tr li tin cho ngn hng m L/C, hoc vay ngn hng thanh ton L/C.(Ngn hng m L/C tin hnh k hu vn n v giao n chng t cho n v nhp khu nhn hng). Nu n v nhp khu t chi thanh ton th ty tng trng hp m ngn hng m L/C s gii quyt. C s php l gii quyt s tranh chp ny l giy yu cu m th tn dng.

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Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

3.1.2. Thanh ton ti ngn hng ch nh thanh ton trn L/C:


(8) Bi hon Ngn hng m L/C (7) B chng tt (7) B chng (9) Thanh ton & nhn b chng t Ngn hng ch nh

L/C

(5) B chng t

(6) Thanh ton

(4) hng ha NHP KHU XUT KHU

i vi trng hp thanh ton ti ngn hng ch nh thanh ton trn L/C, quy trnh thanh ton tng t nh trng hp thanh ton ti ngn hng m L/C. Nhng ch khc im l sau khi n v xut khu xut trnh b chng t ti ngn hng ch nh trong L/C th ngn hng ny thc hin kim tra mt cch cn trng v hp l so vi cc iu kin v iu khon ca L/C trong thi gian ti a l 5 ngy lm vic. S c 2 trng hp xy ra: - Nu b chng t do n v xut khu xut trnh ph hp so vi iu kin v iu khon ca L/C th ngn hng ch nh s thc hin thanh ton v tin hnh bo c cho n v xut khu. - Nu b chng t c sai st th ngn hng thanh ton s x l b chng t ging nh bc 6b trong quy trnh thanh ton ti ngn hng m L/C.

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3.2 Trng hp chit khu :


(8) thanh ton

Ngn hng m L/C


(7) B chng t / ch th i tin (10) thanh ton & nhn b chng t

NH thng lng

L/C

(5) B chng t

(6) chit khu

(9) bo c

NHP KHU

(4) Hng ha

XUT KHU

Bc 6: Sau khi n v xut khu xut trnh b chng t ti ngn hng chit khu th ngn hng ny thc hin kim tra mt cch cn trng v hp l so vi cc iu kin v iu khon ca L/C. S c 2 trng hp xy ra: - Nu b chng t do n v xut khu xut trnh ph hp so vi iu kin v iu khon ca L/C th ngn hng chit khu s thc hin chit khu v tin hnh bo C s tin chit khu cho n v xut. c hai thnh thc chit khu sau: Chit khu b chng t c quyn truy i: y thc cht l nghip v cho vay ng trc c m bo bng b chng t hng xut khu vi mt s tin ca hi phiu sau khi tr i cc chi ph c lin quan. Nu sau 60 ngy k t ngy gi chng t m khng nhn c bo c ca ngn hng nc ngoi th ngn hng c t ng ghi n trn ti khon tin gi ca khch hng thu n v ph. Nu ti khon khng s d th ngn hng thc hin cho vay bt buc v p dng li sut n qu hn. Chit khu b chng t min truy i: sau khi thanh ton ngay cho nh xut khu m khng nhn c tin t ngn hng nc ngoi th ngn hng chit khu phi chu ri ro. V ngn hng chit khu phi chp nhn ri ro khng thu c tin trong hnh thc chit khu min truy i nn thng l nh xut khu s phi tr ph chit khu cao hn trong phng thc chit khu c php truy i.

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Trong trng hp chng t bt hp l th ngn hng s khng ng chit khu hoc chit khu vi s tin chit khu thp hn mc ngh ca khch hng th ngn hng phi thng bo cho khch hng bit trc khi gi b chng t qua ngn hng nc ngoi.

Nu b chng t c sai st th ngn hng thanh ton s x l b chng t ging nh trong quy trnh thanh ton ti ngn hng m L/C.

Bc 7 : Ngn hng chit khu s gi b chng t v ch th i tin ngn hng m L/C theo L/C quy nh : bng in (TTR) hoc bng th. Cch thc m b chng t v ch th i tin: 3.2.1. Trng hp L/C khng cho php i tin bng in Nu ngn hng pht hnh cng l ngn hng tr tin, trong trng hp ny hi phiu s c k pht cho ngn hng pht hnh. Ngha l trn hi phiu mc TO v mc DRAWN UNDER s ghi tn ngn hng pht hnh. Lc ny ngn hng chit khu s gi b chng t thanh ton bao gm hi phiu km theo th i tin v b chng t n cho ngn hng pht hnh yu cu thanh ton. Trong th i tin phi ghi r ni dung sau: Chng nhn cc iu khon ca L/C c thc hin ng S tin m ngn hng pht hnh phi tr Ch th vic tr tin vo ti khon ngn hng chit khu ti ngn hng i l m ngn hng chit khu c ti khon Trong tt c cc b chng t ni trn th cch thc gi b chng t u thc hin theo yu cu ca L/C L/C yu cu: NEGOTIATING BANK MST SEND ALL DOCUMENTS TO US IN TWO CNECUTIVE S, FIRST BY DHL SERVICE, SECOND BY REGISTERED AIRMAIL.. Lc l ngn hng chit khu s gi chng t hai ln, mt ln bng DHL mt ln bng th bo m ALL DOCUMENTS MUST BE SENT BY COURIER SERVICE IN 1 LOT TO THE ISSUING BANK
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Lc ny ngn hng chit khu gi i tin ngn hng m L/C, s th hin vic xc nhn ph hp v ch th i tin c ni dung sau: WE HEREBY CERTIFY THAT ALL TERMS AND CONDITIONS OF THE CREDIT HAVE BEEN COMPLIED WITH. PLEASE TELEREMIT THE PROCEEDS TO OUR ACCOUNT.(s ta khon ca ngn hng) WITH.(tn ngn hng m ngn hng ch nh) UNDER YOUR AND THEIR TESTED TELEX/SWIFT ADVICE TO US QUOTING OUREF. THANKS AND BEST REGARDS Nu ngn hng pht hnh khng phi l ngn hng tr tin:

Trng hp 1: L/C quy nh gi hi phiu n ngn hng pht hnh. Lc ny trn hi phiu mc TO v mc DRAWN UNDER th hin tn ngn hng pht hnh. Cn th i tin s gi n ngn hng tr tin

Trng hp 2 : L/C quy nh vic gi hi phiu n ngn hng tr tin: Trong trng hp ny, hi phiu c k pht cho ngn hng tr tin do L/C quy nh. Lc ngn hng chit khu s gi hi phiu km theo th i tin cho ngn hng tr tin m L/C quy nh. Cn b chng t v th i tin s c gi n ngn hng pht hnh. Lc trn hi phiu s ghi mc TO: ngn hng tr tin v mcDRAWN UNDER: ngn hng pht hnh. Trn th i tin gi cho ngn hng tr tin, ngn hng chit khu s ni r L/C do ngn hng no pht hnh. iu ny th hin r trn th phn REMARKS: WE HEREBY CERTIFY THAT ALL TERMS AND CONDITIONS OF THE CREDIT HAVE BEEN COMPLIED WITH TODAY WE CLAIM REIMBURSEMENT FROM.( tn ngn hng tr tin) BY LETTER AS PER L/CS TEMS.BEST REGARDS 3.2.2. Trng hp L/C cho php i tin bng in iu khon ny c li cho nh xut khu v thi gian m nh xut khu nhn c tin thanh ton rt nhanh( thng thng 2-3 ngy) so vi trng hp i tin bng th (5-10 ngy). Nu ngn hng pht hnh L/C cng l ngn hng tr tin Ngn hng chit khu s nh in i tin, ng thi gi b chng t km theo th i tin cho ngn hng pht hnh L/C. Trong in i tin, c s xc nhn chng t ph hp vi L/C v ch th i tin ca ngn hng chit khu.
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Ring th i tin phi ni r ngn hng chit khu i tin bng in theo quy nh ca L/C trnh trng hp thanh ton 2 ln. iu ny c th hin nh sau: REMARK: REIMBURSUMENT CLAIM HAS BEEN EFECTED BY SWIFT( S SWIFFT). PLEASE AVOID DUPLICATE. BEST REGARDS. Nu ngn hng pht hnh khng phi l ngn hng tr tin Ngn hng chit khu s i tin ngn hng tr tin bng TELEX hoc SWIFT, ng thi, gi b chng t km theo th i tin v bn copy in i tin gi n cho ngn hng pht hnh Cn lu l hi phiu trong trng hp ny phi c gi n cho ngn hng pht hnh hay ngn hng tr tin ty theo yu cu L/C. Nu hi phiu gi cho ngn hng tr tin th thng gi sau bc in i tin, mc ch l gi cho ngn hng tr tin lu tr h s. in i tin phi ghi r s L/C, tn ngn hng pht hnh, c li xc nhn ph hp ca ngn hng chit khu v ch th tr tin. 3.3 Trng hp thanh ton chm 3.3.1 Thanh ton bng chp nhn hi phiu (Settlement by acceptance) Nu trng hp L/C tr chm (usance L/C), ngn hng m L/C chp nhn thanh ton hi phiu, hoc c th ch th ngn hng khc chp nhn hi phiu. Sau theo di hi phiu n hn v thanh ton tin cho ngi cho tin th hng Hi phiu. Quy trnh th hin nh sau: Bc 5: n v xut khu nhn c L/C do NH thng bo gi n, tin hnh kim tra, dch thut, i chiu vi hp ng mua bn ngoi thng k trc y. y l khu quan trng vi n v xut khu v L/C c th ging hoc khc hp ng nhng thanh ton th phi theo ng iu khon ca L/C. V vy sau khi kim tra cht ch L/C, nu ng th mi tin hnh giao hng. Bc 6: Sau khi hon thnh ngha v giao hng, n v xut khu lp b chng t theo ng iu khon ca L/C. Bc 7: Nh xut khu xut trnh hi phiu, b chng t giao hng, v th yu cu thanh ton vo ngn hng phc v mnh xin thanh ton.

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Bc 8 : Ngn hng phc v nh xut khu tin hnh kim tra chng t nu ph hp yu cu ca L/C, th ngn hng tin hnh k chp nhn hi phiu thng bo hi phiu chp nhn cho nh xut khu. Bc 9 : Sau Ngn hng chp nhn lp th i tin chuyn hi phiu v chng t giao hng qua Ngn hng m L/C v chp nhn hi phiu. Bc 10 : Ngn hng m L/C kim tra chng t, nu chng t ph hp vi yu cu ca L/C ngn hng m L/C thng bo vi nh nhp khu v tnh hnh ca chng t. Nh nhp khu kim tra b chng t, nu thy ph hp vi nhng iu khon iu kin ghi trong L/C, th cam kt ng hon tr li tin cho ngn hng m L/C khi n hn. Ngn hng m L/C tin hnh k vn n v giao b chng t cho nh nhp khu ra cng nhn hng. Bc 11 : n ngy o hn ngn hng m L/C s hon tr tin cho ngn hng chp nhn. Bc 12 : n hn nh nhp khu thanh ton tin cho ngn hng m L/C 3.3.2 Cam kt thanh ton khi n hn (settlement by deferred) Tng t nh trn trng hp i vi L/C tr sau( deffered L/C), Ngn hng cam kt thanh ton vi k hn c th v c ngha v thanh ton tr sau cho nh nhp khu, m khng cn phi s dng hi phiu. Vic thanh ton c th thc hin nhiu ln theo tha thun m khng nht thit phi thanh ton mt ln vo ngy o hn.

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IV. NH GI V PHNG TIN THANH TON TN DNG CHNG T. 1. Nhng sai st khi thanh ton bng L/C Trong thc tin thng mi quc t, khng t doanh nghip xut nhp khu trong nc gp kh khn khi giao dch bng L/C, m nguyn nhn ch yu xoay quanh cc vn nh vic thanh ton chm tr, khiu kin ko di, khng c thanh ton hoc thm ch l b la, gy thit hi v thi gian v kinh t ca doanh nghip. Chnh v vy, nhm hn ch ng k cc thit hi xy ra, doanh nghip xut nhp khu trong nc cn nm vng v hiu r nhng nguyn nhn dn n sai st khi giao dch bng L/C. Giao dch bng L/C lun gn vi mt hp ng mua bn hng ha quc t c th bi hp ng mua bn hng ha quc t l c s hnh thnh L/C, nhng mt khi L/C c pht hnh th n li hon ton c lp vi hp ng thng mi quc t ngay c khi L/C dn chiu n hp ng phi sinh ra n. Nh vy, nu doanh nghip xut khu xut trnh b chng t ph hp th ngn hng pht hnh c ngha v phi thanh ton tin cho h ngay c khi doanh nghip nhp khu khiu ni hng ha thc t khng ng nh hp ng, thm ch hng ha khng c giao. y chnh l nguyn tc c bn trong giao dch bng L/C m c doanh nghip xut khu v doanh nghip nhp khu cn phi hiu r. Bi giao dch bng L/C ch cn c vo chng t, do doanh nghip xut khu lp b chng t thanh ton ph hp l yu cu tin quyt phng thc L/C tr thnh cng c thanh ton hu hiu cho h. Tuy nhin, trong thc tin giao dch bng L/C, khng ch doanh nghip xut khu m c doanh nghip nhp khu cng mc phi cc sai st khng ng c khi lp v thanh ton bng b chng t L/C v tu chung li l do cc nguyn nhn sau: 2. Cc nhm nguyn nhn chnh dn n sai st chng t Thc tin cho thy c ba nhm nguyn nhn dn n sai st chng t khi thc hin giao dch bng L/C: Doanh nghip xut nhp khu thiu hiu bit su sc v giao dch bng L/C cng nh cc vn bn php lut quc t lin quan iu chnh v vn thanh ton quc t v mua bn hng ha quc t nh UCP, ISBP, Incortems. Trong doanh nghip xut nhp khu khng c b phn chuyn trch v quy trnh giao dch bng L/C, hoc c nhng b phn ny yu, thiu kinh nghim v hot ng khng hiu qu. Trong qu trnh son tho L/C, doanh nghip xut khu thng mc phi sai st khi lp b chng t nh li cu th ca nhn vin vn phng, ca vn th v nh my, in n v c bit n l sai lm 3C bao gm cc li nh: li khng chnh xc (not correct); li khng hon chnh (not complete); li khng nht qun (not consistant). C th: Trong thc tin giao dch bng L/C thng xy ra mt s sai st c th nh sau:
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- Doanh nghip xut nhp khu thiu hiu bit v cc quy nh ca UCP y l

mt trong nhng nguyn nhn c bn dn n sai st chng t bi a s cc doanh nghip xut nhp khu nhn thc UCP l vn bn nghip v quc t dnh ring cho cc ngn hng, v vy h cho rng ch cn tun th hp ng thng mi quc t v nhng yu cu ca L/C l . - Quy trnh nghip v giao dch bng L/C ti cc doanh nghip xut nhp khu khng cn thn, dn n vic c v gii thch L/C cha c th, b phn nghip v thiu trch nhim, dn n li chnh t, li nh my, in n Tnh khng cn thn l t duy ph bin hin cn tn ti trong nhiu doanh nghip xut nhp khu trong nc vi logic c l mt bn ch cn m L/C l bn kia chuyn hng m khng quan tm n tnh chun xc ca L/C ngay khi nhn c. - Tha thun gia doanh nghip nhp khu v doanh nghip xut khu khng r rng v cc chi tit giao hng v/hoc L/C. Doanh nghip nhp khu khng kim tra cn thn L/C mc d c cnh bo t pha ngn hng. Doanh nghip xut khu khng c thi gian hoc khng tin hnh sa i L/C, thay vo l s im lng v s tin tng vo doanh nghip nhp khu l h s b qua mt s li nh, khng c bn trong L/C. - Tnh trng thiu kinh nghim v thiu s phi kt gia cc b phn ca doanh nghip xut nhp khu trong nc hin nay l ph bin m ch yu l do cch qun l ca doanh nghip v s khng hiu bit v UCP. - Trong mt s trng hp L/C c pht hnh khng chun xc, c ch xu hoc L/C khng hon chnh, khng kh thi. Tuy nhin, a s doanh nghip xut khu vn coi thng bi t khi h quan tm n ni dung ca UCP, h ch quan tm n vic ly tin hng. - Trng hp c bit, c doanh nghip nhp khu ci mt s iu khon khng kh thi bt li chng t, lm c s t chi nhn hng (do hp ng thng mi b k h), hoc l c s gim gi. Do vy, nhng L/C di, nhiu ni dung, yu cu nhiu chng t v s dng ngn ng kh hiu rt d dn n hiu sai v nhm ln. - Nhiu doanh nghip xut khu cho rng, vic t chi thanh ton ton b tin hng do b chng t c sai st trn thc t l rt t. Chnh v vy, khi c sai st xy ra h thng ch tp trung vo thng lng, ha gii m t khi tm cch sa i sai st. - Doanh nghip xut khu tin tng vo doanh nghip nhp khu v cho rng h ch quan tm vo s lng, cht lng ca l hng nhp khu do c th d dng b qua nhng sai st nh ca chng t, t doanh nghip xut khu thng c thi ch quan trong khu lp chng t. - Doanh nghip xut khu qu tin tng vo vai tr ca L/C l cng c nhn tin thanh ton m khng hiu mt nguyn tc c bn ca L/C l nhn tin c
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iu kin dn n doanh nghip xut khu sao nhng vic kim tra cc iu kin v iu khon ca L/C, hu qu l lp chng t khng tham chiu yu cu ca L/C. - Doanh nghip xut nhp khu xut trnh L/C ng vo thi im ht hn do khng cn c hi sa cha, b sung, thay th chng t. Thc tin cho thy, nhng sai st v chng t bt ngun ch yu t pha doanh nghip xut nhp khu. Doanh nghip xut khu v doanh nghip nhp khu v tr a l khc nhau v mi trng kinh doanh khc nhau, ngn ng, trnh cng khc nhau do tr thnh ngun gc to ra s sai bit ca chng t. Mt thc t l t trc n nay, cc doanh nghip xut nhp khu trong nc a phn tp trung sc lc vo vic x l cc sai st xy ra trong giao dch bng L/C m xem nh vic tm kim cc bin php ngn nga hu hiu cc sai phm s xy ra. Thng thng, cc cng ty s s dng L/C trong thi k u ca quan h kinh doanh khi cc bn cha hiu r nhau. Thanh ton qua L/C c thc hin theo nguyn tc thanh ton trc, khiu ni sau, khi cc chng t ca ngi bn ph hp vi ton b cc iu kin trong tn dng th (chng t hon ho). chnh l s m bo thanh ton tt nht sau phng thc thanh ton tr trc. L/C thng l khng hu ngang v lun lun c thanh ton (ngoi tr trong trng hp gian ln). Khi s dng thanh ton L/C, cc cng ty phi tun th Quy tc thc hnh tn dng thng nht chng t (UCP 500) ca Phng Thng Mi quc t ICC. Quy nh kh cht ch l th nhng trn thc t c khng t trng hp cc cng ty tin hnh thanh ton qua L/C gp phi nhiu bi hc kh au n khi tranh chp xy ra. Nu bn khng hiu r v k cng v bn cht ca th tn dng cng nhng quy nh php l ca n th rt c th bn s mc phi nhng s st dn n vic khng nhn c thanh ton t pha bn i tc kinh doanh. V d v nhng tranh chp c th xy ra trong thanh ton bng L/C. 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 UCP 500. 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 Cadtrak rng h nhn c hng v hng c c quan y t i Loan ti cng chp nhn.
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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 hng 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%. Trc ht, U ban trng ti cho rng l do duy nht m hng cha thuc quyn s hu ca Cadtrak - ngi m th tn dng, l do h t chi l hng khi hng n ni. Quyt nh phi a ra l trong tnh hung ny liu iu kin hng ho c nhn bi ngi m th tn dng c tho mn hay cha? Tip , U ban trng ti nh ngha bn cht ca th tn dng v cch m ngi ta phi hiu n: Th tn dng l mt s cam kt chc chn ca ngn hng m th tn dng thanh ton hoc s thanh ton nu cc iu kin ca th tn dng c tho mn, nu th tn dng dng thanh ton (iu 3 Quy tc v Thc hnh thng nht tn dng chng t).Bn cht ca th tn dng l ngi bn chc chn s c thanh ton nu xut trnh ng b chng t. Mt c tnh c bn ca tn dng chng t l tnh hnh thc ca n. Cc chng t c xut trnh ch c th l ng hoc khng ng. S mp m y khng c chp nhn. Mt tn dng chng t khng th c hiu theo bt c mt lut quc gia no m cc bn khng c tho thun, th tn dng phi c hiu theo cc thng l c p dng cho i tng ny trong thng mi quc t. Mt c tnh na ca th tn dng l vic thanh ton bng phng thc tn dng chng t khng ph thuc vo mun ch quan ca cc bn. Ch cn cc iu kin trong th tn dng c tho mn v ngi hng li xut trnh ng b chng t th vic thanh ton s c thc hin. Cadtrak lp lun rng trong trng hp ny, vi vic hng giao khng c ngi m th tn dng chp nhn nn iu kin hng c nhn bi ngi m th tn dng khng c tho mn. Nhng theo trng ti th vic th tn dng c c thanh ton hay khng ph thuc vo thin ch ca ngi m th tn dng (ngui mua). Vic
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Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

hiu iu kin hng c nhn bi ngi m th tn dng nh vy mu thun vi mc ch ca th tn dng chng t. Theo , vic thanh ton khng c ph thuc vo thin hay ch ch quan ca Cadtrak. y, hng ca Lagergren khng c bt c sai phm g theo tho thun gia hai bn, m vic hn s dng ca hng ho l do Cadtrak khng kim chng t trc, hng c th khi kin vi phm hp ng ch khng th t chi thanh ton c. iu c ngha l nu cn c vo lp lun ca Cadtral th hon ton khng an ton cho Lagergren. Nh vy r rng Cadtrak sai khi t chi vic thanh ton hoc vic cho php thanh ton cho Ngn hng Thu in. Bi vy, U ban trng ti quyt nh Lagergren c hng s tin hng cng vi mc li sut l 13%/nm trong thi gian thanh ton qu hn. Qua v vic trn, chng ta c th nhn thy mt thc t rng, ngay c nhng phng thc thanh ton an ton nht th nguy c ri ro cng c th xut hin. trnh c ri ro, cc cng ty cn nghin cu k lng v i tc cng nh nhng quy nh php lut v phng thc thanh ton ang c p dng. 3. Mt s ri ro khc v cch phng chng cc ri ro a. Ri ro do i tc khng cung cp hng ho V d: 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. Nhng ri ro nh vy l rt ng tic v bn cn c nhng bc i c th trnh ri ro ng tic ny, c th l: - Tm hiu bn hng k lng - Tham kho kin ngn hng v qu trnh kinh doanh ca i tc - Nghin cu k quy nh v iu khon pht trong hp ng (Penalty) - Yu cu c hai bn k qu ti mt ngn hng m bo thc hin hp ng - Yu cu phI a ra nhng cng c m bo an ninh thanh ton ca ngn hng nh Standby L/C, Bank Guarantee, Performance Bond.. (ch p dng i vi nhng hp ng ln v khch hng khng quen bit nhau) m bo quyn li ca nh nhp khu. b. Ri ro thanh ton do chng t gi, chng t khng trung thc, mu thun gia hng ho v chng t: Nu i tc khng tin cy hay i tc c ch la o, rt c th bn s gp rc ri bi nhng lai giy t gi. Ngoi ra, vn mu thun gia hng v chng t
Nhm 03 NH 03 K33 36

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

cngl yu t cn , bi rt c th hng ho khi nhp khu s b hi quan tch thu do khng c s trng khp vi giy t. trnh nhng ri ro ny, bn cn: - a ra cc yu cu cht ch, thng nht gia nI dung v hnh thc chng t, khng yu cu chung chung. - Chng t phi do cc c quan ng tin cy cp - Vn n do hng tu ch danh lp. Khi xp hng ho phi c s gim st ca i din pha nh nhp khu kp thi i chiu s tht gi ca vn n v lch trnh tu (i vi l hng c gi tr ln) - ngh nh xut khu gi thng 1/3 b vn n gc (bn chnh) - Ho n thng mi i hi phi c s xc nhn ca i din pha nh nhp khu hoc ca Phng Thng mi hoc ho n lnh s (Consulars invoice) - Giy chng nhn cht lng do c quan c uy tn nc xut khu cp - Giy chng nhn s lng cng phi c s kim tra, gim st ca i din pha mnh hoc i din thng mi. - Cung cp giy chng nhn kim tra (Certificate of inspection) c. Cc ri ro khc nh la chn hng tu khng tin cy, h hng hng ho do xp hng khng ng quy nh, 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. y l bi hc ln cho nhiu cng ty xut nhp khu. Phng thc thanh ton qua L/C lun c th pht sinh nhiu ri ro tng t. Do , bn cn c nhng bin php trnh ri ro nh: - Ginh quyn ch ng thu tu (nhp khu theo iu kin nhm F ca Incoterm - Bn quy nh v cc iu kin thng mi quc t ca ICC). - Ch nh hng tu ni ting, c bit nn thu tu ca cc hng c vn phng giao dch ti nc nhp kh - Mua bo him cho hng ho - Trong hp ng nn rng buc trch nhim ca nh xut khu trong vn xp hng ln tu nh nhp khu theo iu kin FOB stowed, CFR stowed, CIF stowed ca Incoterm. Nhn chung, trong cc cuc giao thng quc t ngy nay, thanh ton theo L/C lun l phng thc thanh ton quan trng nht gia nhng i tc kinh doanh bi L/C to ra s an tm v thun li ti a cho cc cng ty. Nhng d an ton v tin li n my th thanh ton qua L/C vn khng th trnh khi cc ri ro v tranh chp pht sinh. Bn cn sm chun b cho mnh nhng kin thc v L/C ng thi lng trc
Nhm 03 NH 03 K33 37

Bi tiu lun Thanh Ton Quc T

GVHD: TS.Trm Th Xun Hng

c nhng ri ro trong qu trnh thanh ton L/C. C th vic mua bn hng ho mi din ra nhanh gn v L/C s thc s tr nn hiu qu.

Nhm 03 NH 03 K33 38

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