Tong Hop Incoterms 2010

TRNG I HC KINH T TP.
H CH MINH KHOA THNG MI DU LCH MARKETING B MN QUN TR XUT NHP KHU ----- ----
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G NT 2 3 K34 thc hin
Gio vin hng dn: GS. TS. on Th Hng Vn
Ging ng NT 2 3 K34 thc hin
Nhm bin tp: Nguyn Th Phng Tho NT3 Nguyn Th Hng Th - NT3 Nguyn Th Thanh Thy NT3 ng Th Ngc Xun NT3 Hunh Cng Thng NT2

GVHD: Gs. Ts on Th Hng Vn Trang 2
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TP. H Ch Minh, nm 2011 Cu 1: Hy cho bit iu kin thng mi quc t l g? iu kin thng mi quc t c phi l c s php l bt buc cc doanh nhn trn trng quc t phi p dng khi giao dch bun bn vi nhau khng? Ngi tr li: Hunh Minh Phng NT2 Nguyn Th Kim Ngn NT3 Cc iu khon thng mi quc t- Incoterms (vit tt ca International Commerce Terms) l mt b cc quy tc thng mi quc t c cng nhn v s dng rng ri trn ton th gii, c Phng thng mi Quc t (ICC) Paris, Php xut bn u tin nm 1936. Incoterms quy nh nhng quy tc c lin quan n gi c v trch nhim ca cc bn (bn bn v bn mua), cc iu khon v giao nhn hng ho, trch nhim ca cc bn: Ai s tr tin vn ti, ai s m trch cc chi ph v th tc hi quan, bo him hng ho, ai chu trch nhim v nhng tn tht v ri ro ca hng ho trong qu trnh vn chuyn, thi im chuyn giao trch nhim v hng ho... trong mt hot ng thng mi quc t. c im s dng Th nht, Incoterms l tp qun thng mi, khng c tnh cht bt buc. Ch khi no cc bn tham gia hp ng quy nh s dng trong hp ng mua bn hng ha th n mi tr thnh iu kin bt buc, rng buc ngha v, trch nhim ca cc bn tham gia hp ng.
GVHD: Gs. Ts on Th Hng Vn
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Th hai, cc phin bn ra i sau khng ph nhn tnh hiu lc ca cc phin bn trc. Chnh v vy, m khi s dng th cn phi ghi r p dng Incoterms phin bn no i chiu, xc nh trch nhim ca cc bn. Th ba, Incoterms ch gii thch nhng vn chung nht c lin quan n vic giao hng, nh vic bn no c ngha v thu phng tin vn ti hoc mua bo him, khi no ngi bn giao hng cho ngi mua v phn chia chi ph cho cc bn ra sao. Song cc vn khc nh gi c, phng thc thanh ton, vic bc, xp, d hng ha, lu kho, lu bi th ty theo vo tha thun ca cc bn th hin trong hp ng hoc theo tp qun cng, tp qun ngnh kinh doanh, tp qun ca nc s ti ca cc bn tham gia mua bn. Th t, hai bn mua bn c th tng gim trch nhim, ngha v cho nhau ty thuc vo v th mnh (yu) trong giao dch nhng khng c lm thay i bn cht iu kin c s giao hng. Vic tng, gim trch nhim, ngha v (nu c) cn phi c c th ha trong hp ng mua bn. Th nm, Incoterms ch xc nh thi im di chuyn ri ro hng ha t ngi mua n ngi bn ch khng xc nh thi im chuyn quyn s hu hng ha, cng nh hu qu ca vic vi phm hp ng. Nhng vn ny thng c quy nh trong cc iu khon khc ca hp ng hoc trong lut iu chnh hp ng. Cc bn cng cn bit rng lut a phng c p dng c th lm mt hiu lc bt c ni dung no ca hp ng, k c iu kin Incoterms c la chn trc . Cui cng, ty thuc vo vic hng ha c chuyn ch bng phng tin no (ng khng, ng bin, ng b, v.v), loi hnh no (hng ri, container, s lan, v.v) th c nhng nhm iu kin tng ng. V phm vi p dng ca Incoterms ch iu chnh nhng vn v quyn v ngha v ca cc bn k kt hp ng lin quan n vic giao hng (vi ngha l hng ho hu hnh) v ch mang tnh cht khuyn khch, khng bt buc p dng nn khng phi l c s php l bt buc cc doanh nhn trn trng quc t phi p dng khi giao dch bun
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bn vi nhau. Nu mun p dng cn tha thun vi i tc v ghi r iu vo trong hp ng. Cu 2: Nguyn nhn dn n s ra i ca Incoterms 2010? Ngi tr li: Hunh L i NT2 Nguyn Th Phng Tho NT3 Nguyn nhn dn n s ra i ca Incoterms 2010. Gm c nhng nguyn nhn chnh: Incoterms 2000 cn tn ti nhiu im yu Sau 2,5 nm nghin cu trn 2000 cng ty xut khu ln trn th gii c lin h cht ch vi ICC (International Chamber of Commerce Phng thng mi quc t) v s dng Incoterms 2000, cc chuyn gia rt ra: Nhiu iu kin thng mi Incoterms rt t p dng: DAF, DES, DEQ, DDU + Cch gii thch nhiu iu kin thng mi Incoterms 2000 cha r, khin cho cc doanh nghip cha nm chnh xc c ngha v chi ph c lin quan n giao nhn ngoi thng dn ti s dng cha hiu qu, tranh chp xung quanh s dng Incoterms cn kh ph bin. V d: Hi ng ch hng chu (ASC ) mun B iu kin Thng mi do ICC pht hnh mi nm 2010 phi xc nh r rng nhng yu t to thnh chuyn hng FOB cc nh vn chuyn hng ha ng bin khng th nh cc ph ph i vi ngi bn hng. Nhng loi ph ny in hnh l cc ph bao gm nh ph ph xp d container
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(Terminal handling charges - THC), ph chng t, hoc thm ch l ph tc nghn cng. S kin khng b din ra ti Hoa K 11/9/2001 + Ngha v thng tin v hng ha + T 01/07/2012: Tt c hng ha container vn chuyn vo Hoa K phi c soi chiu Nm 2008, Quc hi Hoa K thng qua mt o lut mi quy nh 100% container hng ha ch vo Hoa K phi c soi chiu. Bin php an ninh mi ny s l mt thch thc rt ln c v cng vic ln ti chnh T 01/07/2012, cc container ch hng n Hoa K d l c chuyn ch trc tip hoc gin tip (chuyn ti qua mt cng bin th 3) u phi c soi chiu trc. Quy nh nhm m bo an ninh dy chuyn logistics ton cu ny ca Hoa K s t ra cho Hi quan cc nc phi trang b my soi container ti cc cng bin quc t c xut hng container i Hoa K Quy tc iu chnh hot ng thng mi ca Hoa K c xy dng mi K t nm 2004, nhiu chuyn gia lm lut thng mi ca Hoa K phi hp vi cc chuyn gia ca ICC hon thin v xy dng Incoterms 2010. C th ni ni dung ca Incoterms 2010 c nhiu im tng ng nht vi B quy tc: The 2004 revision of the United States Uniform Commercial Code so vi Incoterms 1990 hay Incoterms 2000. Quy tc bo him hng ha
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Quy tc bo him hng ha chuyn ch mi c hiu lc t 01/01/2009 c hon thin t Quy tc ban hnh nm 1982. Chng t in t S thay th nhanh chng cc chng t giy t bng chng t in t cng l nguyn nhn thc y Incoterms c iu chnh ng chu k 10 nm/ ln Cu 3: Nhng im c bit ca incoterm 2010 so vi incoterms 2000? Ngi tr li: Vn Trn Thin L NT2 Hunh Cng Thng NT2 Nhng im c bit ca Incoterms 2010 so vi Incoterms 2000:
1.
Thay i v s nhm v cc iu in v giao hng
Incoterms 2010 c 11 iu kin, trong c 2 iu kin mi DAT v DAP:
Incoterms 2010, ch cn 11 iu khon. l kt qu ca vic thay th bn iu kin c ca Incoterms 2000 ( DAF, DES, DEQ, DDU ) bng 2 iu kin mi, c th s dng cho mi phng thc vn ti l DAT ( Delivered at Terminal- Giao ti ni n ) v DAP ( Delivered at Place ) Theo 2 iu khon ny. Vic giao hng s din ra ti ch n c ch nh. Theo ngi bn s chu mi chi ph (tr cc chi ph lin quan ti th tc thng quan nhp khu nu c) v ri ro trong qu trnh a hng ti ni n c ch nh. C th:
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DAT (Delivered at Terminal named place of destination): ngi bn hon thnh ngha v giao hng khi t hng ha ( c d xung khi phng tin vn ti ch hng n) ti cc terminal (l a im cui cng tp kt ho ca cc cc phng tin thit b chuyn ch bao gm c ng b / thy / st / khng) hoc ti a im n quy nh. (ging iu kin DEQ trc y). DAP (Delivered at Place named place of destination): ngi bn hon thnh ngha v giao hng khi hng ha (hng ha cha c d khi phng tin vn ti) c t di quyn nh ot ca ngi mua ti a im n quy nh. (ging cc iu kin DAF, DES, DDU trc y).
Incoterms 2010 c chia lm 2 nhm: ch trng n phng thc vn ti
thch hp c s dng trong tng iu kin. +
Nhm cc iu khon v giao hng a phng thc: EXW, FCA, CPT, CIP,
DAT, DAP, DDP. +
Nhm cc iu khon v giao hng bng ng bin hoc ng thy ni a:
FAS, FOB, CFR, CIF. Thay i i vi iu khon FOB
2.
Theo Incoterms 2000, im chuyn ri ro t ngi bn sang ngi mua l khi hng ha qua khi lan can tu ti cng xp hng. Nay Incoterms 2010 quy nh c th hn v thi im ny, l khi hng ha phi thc s c xp ln tu ti cng xp hng quy nh. Ph THC (Terminal handling charge Ph bn bi)
3.
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i vi mt s iu khon v giao hng trong ngi bn c ngha v thu phng tin vn ti v tr cc ph vn ti nh CIP, CPT, CFR, CIF, c kh nng ph THC ti ni n c tnh vo trong gi bn. Tuy nhin, trong thc t thi gian va qua c nhiu trng hp ti ni n ngi mua b buc phi tr khon ph THC ny ti ni n. Nh vy ngi mua phi thanh ton tin hai ln cho mt khon ph. Chnh v vy ngi mua hin nay rt quan tm n cc tha thun gia ngi bn v ngi chuyn ch. Do trong Incoterms 2010 lm r hn v trch nhim tr cc khon ph ny, Incoterms 2010 quy nh ngi bn phi thng bo cho ngi mua v nhng khon ph no bao gm trong cc ph chuyn ch khi tha thun vi ngi chuyn ch. Nu trong trng hp theo thng l cc ph bao gm ph THC ti ni n, ngi bn khng c quyn tnh thm khon ph ny cho ngi mua na. Lin quan n an ninh hng ha
4.
Hin nay sau s kin 11/9 ti M, vn an ninh hng ha v phng tin vn ti c t ln hng u. Nhiu quc gia hin nay gia tng kim tra an ninh v hng ha, phng tin vn ti, cc nc quy nh cc bn c lin quan n hng ha phi c ngha v cung cp cc thng tin cn thit v an ninh hng ha c php xut khu, nhp khu. Nh vy c s khc bit gia cc th tc hi quan v cc chc nng lin quan n an ninh. Mt s quc gia c s phn bit v lut gia hai hot ng ny. Tuy nhin trong cc phin bn Incoterms trc y khng cp r rng v trch nhim v s phi hp gia ngi mua v ngi bn lin quan n vic cung cp thng tin lin quan n hng ha. Do , Incoterms 2010 quy nh c hai bn (ngi mua v ngi bn) c ngha v phi cung cp cc thng tin v hng ha cho cc bn th ba c lin quan nu h yu cu c th thng quan v mt an ninh cho l hng. Bo him
5.
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Bo him ch lin quan n iu khon CIP v CIF, theo ngi bn phi mua bo him cho ngi mua. Theo Incoterms 2000, ngi bn ch phi tun th theo ng ngha v c quy nh trong Incoterms m khng tnh n s thay i ca b iu khon bo him mi ra i sau khi Incoterms 2000 c ban hnh. Do , Incoterms 2010 quy nh khi tin hnh mua bo him ngi bn phi tun theo nhng thay i ca b iu khon bo him mi.
6.
Chng t in t
Incoterms trc quy nh cc bn c php s dng trao i thng tin bng phng tin in t, cng nh cho php s dng chng t in t nu hai bn ng s dng. Tuy nhin, do nhn thc c tm quan trng cng nh tc truyn ti thng tin bng phng tin in t, Incoterms 2010 quy nh ngi mua v ngi bn c quyn s dng chng t in t hoc trao i bng phng tin in t nu hai bn ng hoc theo thng l hai bn c quyn s dng phng tin in t. Theo thng l y c ngha rt ln, bi v trong mt s trng hp mt bn khng c quyn t chi trao i thng tin bng phng tin in t, chng hn nh bng email.
7.
Lin quan n bn hng theo chui:
Hng nguyn liu ng nht, khc vi hng ha ch bin, thng c bn ra nhiu ln trong qu trnh vn chuyn theo mt chui. Khi iu ny xy ra ngi bn gia chui khng phi l ngi gi hng (shipper) v chng c gi bi ngi bn u tin trong chui. Do thc hin ngha v ca mnh i vi ngi mua khng phi bng vic gi hng m bng vic mua hng ha c gi. Nhm lm r vn ny, Incoterms 2010 a thm ngha v mua hng gi nh mt phng n thay th cho ngha v gi hng trong cc Incoterms thch hp.
8.
Phm vi p dng Incoterms
Incoterms 2010 c th c p dng cho c thng mi trong nc v thng mi quc t.
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Cu 4: So snh Incoterms 2000 v Incoterms 2010 Tr li: Trn Th Hoi Chu - NT3 Trn Ngc Bo Khnh - NT2 Phm Anh Khi NT2 IM GING NHAU CA INCOTERMS 2000 V INCOTERMS 2010 C 07 iu kin thng mi: EXW, FAS, FOB, CFR, CIF, CPT, CIP Khuyn co p dng phng tin thy i vi cc iu kin: FAS, FOB, CFR, CIF p dng vi cc loi phng tin vn ti v vn ti a phng thc i vi cc iu kin: CPT, CIP, DDP C Incoterms 2000 v Incoterms 2010 u khng phi l lut. Cc bn c th p dng hon ton, hoc c th p dng mt phn, nhng khi p dng ghi r trong hp ng ngoi thng, nhng iu p dng khc i nht thit phi m t k trong hp ng ngoi thng IM KHC NHAU GIA INCOTERMS 2000 V INCOTERMS 2010
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STT Tiu ch so snh Incoterms 2000 Incoterms 2010 1 S cc iu kin thng mi 13 iu kin 11 iu kin 2 S nhm c phn 04 nhm 02 nhm 3 Cch thc phn nhm Theo chi ph vn ti vTheo hnh thc vn ti: a im chuyn ri ro 4 5 Ngha v lin quan n mKhng quy nh bo an ninh hng ha Khuyn co ni p dngThng mi quc t Incoterms 6 7 8 9 10 Quy nh v chi ph c linKhng tht r quan Cc iu kin thng miC DES, DEQ, DAF, DDU Cc iu kin thng mi:Khng DAT, DAP Ni chuyn ri ro ca iuLan can tu kin FOB, CFR, CIF Quy nh phn chia chi ph khiKhng kinh doanh theo chui (bn hng trong quy trnh vn chuyn) thy v cc loi phng tin vn ti C qui nh A2/B2;
A10/B10 Thng mi quc t v ni a; s dng trong cc khu ngoi quan Kh r: A4/B4 & A6/B6 Khng C Hng xp xong trn tu C
a. Ph THC (Terminal handling charge Ph bn bi)
i vi mt s iu khon v giao hng trong ngi bn c ngha v thu phng tin vn ti v tr cc ph vn ti nh CIP, CPT, CFR, CIF, c kh nng ph THC ti ni n c tnh vo trong gi bn. Tuy nhin, trong thc t thi gian va qua c nhiu trng hp ti ni n ngi mua b buc phi tr khon ph THC ny ti ni n.
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Nh vy ngi mua phi thanh ton tin hai ln cho mt khon ph. Chnh v vy ngi mua hin nay rt quan tm n cc tha thun gia ngi bn v ngi chuyn ch. Do trong Incoterms 2010 lm r hn v trch nhim tr cc khon ph ny, Incoterms 2010 quy nh ngi bn phi thng bo cho ngi mua v nhng khon ph no bao gm trong cc ph chuyn ch khi tha thun vi ngi chuyn ch. Nu trong trng hp theo thng l cc ph bao gm ph THC ti ni n, ngi bn khng c quyn tnh thm khon ph ny cho ngi mua na.
b. Bo him
Bo him ch lin quan n iu khon CIP v CIF, theo ngi bn phi mua bo him cho ngi mua. Theo Incoterms 2000, ngi bn ch phi tun th theo ng ngha v c quy nh trong Incoterms m khng tnh n s thay i ca b iu khon bo him mi ra i sau khi Incoterms 2000 c ban hnh. Do , Incoterms 2010 quy nh khi tin hnh mua bo him ngi bn phi tun theo nhng thay i ca b iu khon bo him mi.
c. Chng t in t
Incoterms trc quy nh cc bn c php s dng trao i thng tin bng phng tin in t, cng nh cho php s dng chng t in t nu hai bn ng s dng. Tuy nhin, do nhn thc c tm quan trng cng nh tc truyn ti thng tin bng phng tin in t, Incoterms 2010 quy nh ngi mua v ngi bn c quyn s dng chng t in t hoc trao i bng phng tin in t nu hai bn ng hoc theo thng l hai bn c quyn s dng phng tin in t. Theo thng l y c ngha rt ln, bi v trong mt s trng hp mt bn khng c quyn t chi trao i thng tin bng phng tin in t, chng hn nh bng email.
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d. B 4 iu khon trong INCOTERMS 2000
Delivered At Place (DAP) c s dng thay cho DAF, DES v DDU; Delivered At Terminal (DAT) thay th cho DEQ.
Nhng iu khon ny c th c s dng vi bt k phng thc vn ti no. Mt l do c t iu khon hn n gin l cc bn thng chn nhm iu khon hoc ln ln cc iu khon, dn n cc hp ng c ni dung mu thun hoc khng r rng. iu khon DAF ca Incoterm 2000 khng cn p ng nhu cu thng mi v
thc t cn gy ra vn khi ngi mua khng th kim tra hng ha trc khi hng n im ch, m thng im ch li nm xa hn im giao hng (tc l bin gii).
i vi c hai iu khon mi (DAP) v Delivery at Terminal (DAT) vic
giao hng din ra ti im ch xc nh.
Qui tc mi DAP trong Incoterm 2010 (Delivery at Place) bao gm tt c cc
trng hp ngi bn giao hng cho ngi mua trn phng tin vn ti n m cha d hng xung, l nhng trng hp trc c qui nh bi cc iu khon DAF, DES cng nh tt c cc trng hp giao hng ti c s ca ngi mua hay im ch no khc ti nc ca ngi mua m trc c qui nh bi iu khon DDU.
i vi iu khon DAP, phng tin vn ti n cng c th l mt con tu, v
im ch xc nh c th l cng d.
Vi qui tc mi DAT ca Incoterm 2010 (Delivered at Terminal), vic giao hng
din ra khi hng ha c giao vo quyn nh ot ca ngi mua ti ga/trm xc nh ti cng hoc ti im ch cha c d xung khi phng tin vn ti n.
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e. Bn hng dy chuyn Trong cc hp ng mua bn hng nguyn liu (khc vi hng ch to), thng c trng hp hng ha c bn tip mt vi ln trong qu trnh vn chuyn (tc l bn dy chuyn, hay bn hng trong qu trnh vn chuyn). Trong nhng trng hp nh vy, ngi bn gia dy chuyn khng phi l ngi gi hng i, bi v hng c gi i bi ngi bn u dy chuyn. Do , ngha v ca ngi bn gia dy chuyn l mua hng ha m c gi i. B INCOTERMS mi lm r iu ny bng cch cho thm cm t ngha v mua hng ha c gi i nh mt ngha v thay th cho ngha v gi hng. iu ny ph hp vi cc trng hp FAS, FOB, CFR v CIF v v nguyn tc n ch c th c thc hin khi s dng vn n hay mt chng t s hu c tnh cht tng ng. Cu 5: C s khc bit no trong vic trnh by cc ngha v ca Ngi Bn v Ngi Mua trong Incoterms 2000 v Incoterms 2010? Sinh vin thc hin: 1. Phm Phng Anh NT2-34 2. L Kiu Th nh Nguyt 3. Mai Ngc Tho Uyn Tr li: Incoterms 2010 cng l bn iu kin thng mi u tin cp ti c ngi
mua v ngi bn mt cch hon ton bnh ng.
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Incoterms ch r bn no trong hp ng mua bn c ngha v thu phng
tin vn ti hoc mua bo him, khi no ngi bn giao hng cho ngi mua v chi ph no mi bn phi chu
Trch nhim i vi cc khon ph xp hng ti ga/trm c phn b r rng.
Trong trng hp ngi bn phi thu v thanh ton cho vic vn chuyn hng ha n mt im ch nht nh (CIP, CPT, CFR, CIF, DAT, DAP v DDP), c th cc chi ph bc xp hng ha c chuyn sang cho ngi mua thng qua gi c ca hng ha. Tuy nhin, t trc n nay, trong mt s trng hp, ngi mua vn c th phi thanh ton khon ny cho nh ga (tc l chu ph hai ln). Incoterms 2010 c gng khc phc tnh trng ny bng cch lm r ai s chu trch nhim thanh ton cc chi ph ga/trm.
T ng thay i:
Ngha v ca ngi bn trong
Ngha v ca ngi bn trong
Incoterms 2000 Incoterms 2010 1. Cung cp hng ha theo ng 1. Ngha v chung ca ngi bn hp ng 2. Giy php v cc th tc 3. Hp ng vn ti 4. Hp ng bo him 5. Giao hng 6. Chuyn ri ro 7. Phn chia chi ph 8. Thng bo cho ngi mua 9. Bng chng ca vic giao hng 10. Kim tra bao b, k m hiu
2. Giy php, kim tra an ninh v cc th tc khc 3. Hp ng vn ti, hp ng bo him 4. Giao hng 5. Chuyn ri ro 6. Phn chia ph tn 7. Thng bo cho ngi mua 8. Chng t giao hng 9. Kim tra, ng gi, bao b, k m hiu
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10. H tr thng tin v chi ph c lin quan
Ngha v ca ngi mua trong Incoterms 2000 1. Tr tin hng 2. Giy php v th tc 3. Hp ng vn ti 4. Hp ng bo him 5. Nhn hng 6. Chuyn ri ro 7. Phn chia ri ro 8. Thng bo cho ngi bn 9. Bng chng ca vic giao hng 10. Kim tra hng
Ngha v ca ngi mua trong Incoterms 2010 1. Ngha v chung ca ngi mua 2. Giy php, kim tra an ninh v cc th tc khc 3. Hp ng vn ti, hp ng bo him 4. Nhn hng 5. Chuyn ri ro 6. Phn chia chi ph 7. Thng bo cho ngi bn 8. Bng chng ca vic giao hng 9. Kim tra hng ha 10. H tr thng tin v chi ph lin quan
Kim tra an ninh: thm vo trong mc A2: nu c quy nh, ngi bn phi, khi
ngi mua yu cu v chu chi ph v ri ro, cung cp nhng thng tin m ngi bn bit lm th tc kim tra an ninh hng ha. Bo him: Ngoi tr CIF v CIP Cc iu khon bo him hng ha trong cc iu kin cn li c sa i v tnh n nhng thay i ny: ngi bn phi
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cung cp cho ngi mua nu ngi mua yu cu v chu chi ph v ri ro, nhng thng tin m ngi mua cn mua bo him. Nhng iu khon ny c chuyn t cc mc A10/B10 trong Incoterm 2000 sang A3/B3 trong phin bn 2010. Mt s trng hp ng ch :
FOB, A3: hp ng vn ti:
Incoterms 2000: khng c ngha v Incoterms 2010: qui nh c th hn khi thm nu ngi mua yu cu hoc
nu l tp qun thng mi v ngi mua khng c 1 ch dn ngc li kp thi, th ngi bn c th k hp ng vn ti theo nhng iu kin thng thng vi nhng chi ph v ri ro do ngi mua chu. Trong c 2 trng hp, ngi bn c th t chi k hp ng vn ti, v nu t chi phi thng bo nhanh chng cho ngi mua A4: giao hng. Incoterms 2010 thm: nu ngi mua khng ch r a im
xp hng c th, ngi bn c th la chn 1 a im ph hp nht ti cng xp hng ch nh.
B6: nu c quy nh th ngi mua cng phi chu chi ph lm th tc hi quan
xut khu, cng nh cc loi thu, l ph xut khu.
Thay thut ng giao dc mn tu bng thut ng giao ln tu
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CIF, CIP: trong mc A3 ca Incoterm 2000 ch c hiu lc t a im giao hng
quy nh t A4 v A5 n t nht l ni n quy nh. Cn trong Incoterm 2010 phi ph hp vi B4, B5.
Phn A7: Thng bo cho ngi mua
Incoterm 2010 lm r ri ro v chi ph do ngi mua chu thay v trnh by trong phn A10 ca Incoterm 2000. Cu 6: Cch phn nhm cc iu kin trong Incoterms 2010 Tr li: Hong Minh Duy NT2 Nguyn Th Ph Bnh NT2 Nu nh Incoterms 1990 v 2000 ch n c im chung ca cc nhm iu kin th trong Incoterms 2010 li ch trng n phng thc vn ti thch hp c s dng trong tng iu kin. V vy Incoterms 2010 c phn lm hai nhm: 1. Cc iu kin p dng cho mi phng thc vn ti. 2. Cc iu kin p dng cho vn ti ng bin v thy ni a. Nhm 1 gm 7 iu kin c th s dng cho bt k phng thc vn ti no k c vn ti a phng thc. Gm cc iu kin : EXW, FCA, CPT, CIP, DAT, DAP v DDP.
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Nhm 2 gm 4 iu kin cn li : FAS, FOB, CFR v CIF. V a im giao hng v ni hng ha c ch n ngi mua u l cng bin nn ch s dng cho cc phng thc vn ti ng bin v thy ni a. Cu 7: Hy gii thch r hn v iu kin DAT trong incoterms 2010 v cho bit nhng im cn phi lu khi p dng iu kin ny? Ngi tr li: oan Thanh Hai Nguyn Nht Vn H Thi Bich Trm DAT: s dng cho mi phng thc vn ti Deliver at terminal giao ti bn: c ngha l ngi bn giao hng, khi hng ha sau
khi d khi phng tin vn ti, c t di s nh ot ca ngi mua ti 1 bn ch nh, ti cng hoc ti ni n ch nh.
Terminal: bt c ni no, d c mi che hay khng c mi che: cu cng, kho, bi cha Ngi bn Cung cp hng ha v b chng t giao T chu ph tn lm th tc Nhn hng Mua bo him cho chng vn ti thng quan nhp khu Ngi mua Thanh ton tin hng Chu ri ro v mt mt hay h
container, ga ng b, ng st hoc hng khng.
ph hp hng n ni cng hoc bn quy nh quy nh (nu c) chnh
Chu mi chi ph v ri ro a hng ca hng ha t khi hng c D hng ti bn cng hoc ni n Lm th tc thng quan xut khu
Mua bo him Hng Vn GVHD: Gs. Ts on Thcho chng vn ti ni a ti nc ca mnh (nu cn) Trang 20
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Nhng lu khi p dng iu kin ny: Ngi bn chu mi chi ph v ri ro lin quan a hng ha n v d hng ti
cng hoc ni n ch nh.
Nn quy cng r cng tt v bn v, nu c th nn quy nh r mt a im c
th ti bn, cng hoc ni n v ri ro c chuyn giao ti ni n sau khi hng c d. Ngi bn nn k hp ng vn ti n ng a im .
Nu mun ngi bn chu ri ro v chi ph vn chuyn t bn n mt a im
khc th nn chn DAP, cn nu mun ngi bn lm lun th tc thng quan nhp khu v ng thu th chn DDP. Cu 8: Hy gii thch r hn v iu kin DAP trong incoterms 2010 v cho bit nhng im cn phi lu khi p dng iu kin ny? Ngi tr li: Lm Vu Thin Nhin L Thi Nht Quyn Pham Thi Quynh Anh
DAP: delivered at place giao hng ti ni n quy nh p dng cho vn ti a phng thc. Nh tn gi, ni n trong iu kin ny phi c th hin mt cch r rng, nu
m h s gy nhm ln a n ri ro rt ln. Trong thc t, im n c p dng trong DAP thng xa hn so vi DAT ch yu cu a n bn. Tuy nhin, trn l thuyt
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hai iu kin ny khc nhau c bn vic DAP khng buc ngi bn d hng xung phng tin vn ti, trong khi DAT th yu cu iu ny.
DAP ch c trong Incoterms 2010, thay th cho DAF, DES, DEQ, DDU vn l
nhng iu kin rc ri, dn khng c ph hp vi xu hng thng mi hin nay. Nhng m ch Frotier ( bin gii), Ship (tu - cng n), Quay (cu tu cng n) u c thay th bng Place ni n quy nh t trc. iu ny gin tin c nhng chi tit m h, kh x v ng bin gii, m rng cho a phng thc v im n linh hot theo ch th hp ng hn Incoterms 2000.
C th, DAP ngha l ngi bn phi giao hng, chu mi chi ph v ri ro a
hng ho n im n quy nh. Ri ro chyn giao cho ngi mua khi hng giao n ni quy nh v t trn phng tin vn ti di s nh ot ca ngi mua.
Ngi bn trong iu kin ny khng c trch nhim d hng xung khi phng
tin vn ti. Nu mun ngi bn d hng th phi quy nh trc trong hp ng. Trng hp ngi bn t lm th khng c i li tin ngi mua.
iu kin DAP yu cu ngi bn lm th tc thng quan xut khu, nu c. Tuy
vy, ngi bn khng c ngha v lm th tc thng quan nhp khu, tr thu nhp khu hoc lm cc th tc thng quan nhp khu. Nu cc bn mun ngi bn lm th tc thng quan nhp khu, tr thu v chi ph lin quan n nhp khu th nn s dng iu kin DDP. Cu 9: Hy cho bit, thi im hin ti, trong s cc n bn ca Incoterms (1936, 1953, 1967, 1976, 1980, 1990, 2000 v 2010), Vit Nam n bn no ang c s dng rng ri nht? V sao? Ngi tr li: Hunh inh i Chn
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L Thi Ti Thai Thi Thanh Mai Hin ti, Vit Nam, 2 n bn Incoterms 2000 v Incoterms 2010 c s dng song song. Trong , Incoterms 2000 c s dng nhiu hn c, mc d Incoterms 2010 c nhiu u im hn, v cc l do sau: Incoterms 2000 c s dng trong mt thi gian di k t khi n ra i v c nhiu u im vt tri hn Incoterms 1990. iu ny to thnh mt thi quen trong vic m phn, k kt, thc hin hp ng xut khu trong cc doanh nghip Vit Nam c nhanh chng v thun tin hn. Trong khi , Incoterms 2010 cn qu mi v ch mi bt u c hiu lc t ngy 1.1.2011 ti Vit Nam khng phi tt c cc i tc u hiu r Incoterms 2010. Vic ny s dn ti ri ro cho doanh nghip. y l l do khin cc doanh nghip khng mnh dn p dng. Incoterms 2010 c pht trin da trn c s ca n bn trc n l Incoterms 2000. Cho nn, ngoi nhng im vt tri ni bt, Incoterms 2010 khng khc g my so vi Incoterms 2000. V v cng l pht hnh ca Phng thng mi quc t ICC nn n bn sau khng ph nh s tn ti ca n bn trc n. V vy, s dng Incoterms 2000 l la chn ti u cho cc doanh nghip cha c nhiu kinh nghim s dng Incoterms 2010 Vit Nam hin nay. Mc d vy, v nhng im mi v ph hp hn hn vi tnh hnh kinh doanh hin nay so vi cc n bn trc, Incoterms 2010 s c s dng rng ri trong mt tng lai khng xa.
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Cu 10: Mc d Incoterms c hiu lc, cc doanh nghip c cn nghin cu, nm vng Incoterms 2000 hay khng? Ti sao? Ngi tr li: Nguyn Th Khnh Ngc NT3 Trn L Tho Nguyn NT3 Hin nay mc d Incoterms 2010 c hiu lc, cc doanh nghip vn cn nghin cu, nm vng Incoterms 2000 v :
Th nht, Incoterms ch l b qui tc quc t do ICC pht hnh gii thch cc
iu kin thng mi quc t, khng c tnh cht bt buc v cc phin bn ra i sau khng ph nhn tnh hiu lc ca cc phin bn trc. Cho nn, cn ty thuc vo thi quen thng mi, tp qun ca tng vng, cc bn tham gia hp ng s quyt nh p dng Incoterms phin bn no v a chng mt cch r rng vo trong hp ng mua bn. Hai bn c th tha thun p dng bt k phin bn no h mun. Thc t t nm 2011, tuy Incoterms 2010 bt u c hiu lc nhng nhiu doanh nghip vn s dung Incoterms 2000 trong cc hp ng mua bn ca mnh. Do , vic nm vng Incoterms 2000 l cn thit
Th hai, Incoterms 2000 c iu chnh r rng hn v ph hp vi nhng
iu kin c th. Khi doanh nghip mun p dng Incoterms 2010 th vic nm vng Incoterms 2000 s Doanh nghip gip hiu c th, r rng hn v Incoterms 2010 v vn dng hiu qu hn. Cu 11: Vn bo him hng ha trong incoterms 2010 c g khc bit so vi trong Incoterms 2000? Ngi tr li: Nguyn Th Thin Thanh NT3 Incoterms 2010 l phin bn iu kin thng mi u tin k t khi Cc iu
kin bo him hng ha c sa i.

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Trong Incoterms 2000, cc mc A3/B3 a ra ngha v v thng tin lin quan
n bo him nhng c quy nh rt chung chung. V d iu kin EXW, mc A3 a ra ngha v v hp ng bo him ca ngi bn i vi ngi mua ch c quy nh ngn gn l: khng c ngha v.
Trong Incoterms 2010, cc mc A3/B3 quy nh v hp ng vn ti v bo him
c a ra c th hn,ngn t c sa cha nhm ch r ngha v ca cc bn. Cc iu khon ny c chuyn t cc mc A10/B10 trong Incoterms 2000. V d iu kin EXW, mc A3 a ra ngha v v hp ng bo him ca ngi bn i vi ngi mua c quy nh rt r rng l: ngi bn khng c ngha v i vi ngi mua v k kt hp ng bo him. Tuy vy, ngi bn phi cung cp cho ngi mua nu ngi mua yu cu v chu ri ro v chi ph, cc thng tin m ngi mua cn mua bo him. Cu 12: Hy cho bit r hn nhng quy nh trong Incoterms 2010 lin quan n th tc an ninh v cc thng tin cn thit lm th tc an ninh. Ngi tr li: Nguyn Thanh Thy - NT3 Bi Th Phng Linh NT3 Hin nay, mi quan tm v an ninh trong qu trnh vn ti hng ha ngy cng gia tng, i hi phi c bng chng xc nhn hng ha khng gy nguy him cho con ngi hoc ti sn v bt c l do g tr bn cht t nhin ca hng ha.Do Incoterms 2010, trong cc mc A2/B2 v A10/B10 ca nhiu iu kin, phn chia ngha v gia ngi mua v ngi bn v vic tip nhn s h tr lm th tc an ninh, nh l thng tin v qui trnh trng nom, bo qun hng ha.
IU KIN
NGHA V NGI BN
NGHA V NGI MUA
Giy php, kim tra an ninh v cc th tc khc (A2/B2)
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Ngi bn ch c ngha v h tr Ngi mua phi t chu ri ro ngi mua khi ngi mua yu cu v ph tn ly giy php xut thc hin xut khu ch ngi khu v nhp khu hoc cc bn khng c ngha v lm th tc giy php chnh thc khc v EXW hi quan. phi cung cp thng tin lm th tc kim tra an ninh hng ha. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m xut khu, nhp khu hng ha ngi bn chi ly thng hoc vn ti n a im cui tin. cng. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi FCA tc hi quan cn thit xut khu quan cn thit nhp khu hng ha. hng ha v qu cnh sang nc khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng.
lm th tc hi quan xut
Khi ngi mua yu cu, ngi bn khu hng ha.
tin.
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Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v qu cnh sang nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi FAS tc hi quan cn thit xut khu quan cn thit nhp khu hng ha. hng ha v vn ti qua nc khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v vn ti qua nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh
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no khc v phi thc hin mi th thc no khc v lm th tc hi tc hi quan cn thit xut khu quan cn thit nhp khu FOB hng ha. hng ha v vn ti qua nc khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v vn ti qua nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi CPT tc hi quan cn thit xut khu quan cn thit nhp khu hng ha v qu cnh qua cc nc hng ha v qu cnh sang nc trc khi giao hng. khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng
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n a im cui cng.
tin.
Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v qu cnh sang nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi CIP tc hi quan cn thit xut khu quan cn thit nhp khu hng ha v qu cnh qua cc nc hng ha v qu cnh sang nc trc khi giao hng. khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v qu cnh sang nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php
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khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi tc hi quan cn thit xut khu quan cn thit nhp khu CFR hng ha. hng ha v vn ti qua nc khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v qu cnh sang nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi CIF tc hi quan cn thit xut khu quan cn thit nhp khu hng ha. hng ha v vn ti qua nc khc. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m
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nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v qu cnh sang nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh no khc v phi thc hin mi th thc no khc v lm th tc hi DAT tc hi quan cn thit xut khu quan cn thit nhp khu hng ha, vn ti qua cc nc. hng ha. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi mua cn xut khu hng ha v vn ti qua nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi t chu ri ro v Ngi mua ch c ngha v h ph tn ly giy php xut khu tr ngi bn khi ngi bn yu
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v nhp khu hoc cc giy php cu ly giy php nhp khu chnh thc khc v lm th tc hi hoc cc giy php chnh thc quan xut khu, vn ti qua cc khc nhp khu hng ha. nc v nhp khu hng ha. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m vn ti hng ha n ch cui ngi bn chi ly thng cng t ni n ch nh. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly chng t v cc chng t v thng tin, k c thng tin. thng tin an ninh m ngi bn cn vn ti, xut khu, nhp khu hng ha v vn ti qua nc khc. Giy php, kim tra an ninh v cc th tc khc (A2/B2) Ngi bn phi chu ri ro v chi Ngi mua phi chu ri ro v ph ly bt k giy php xut chi ph ly bt k giy php khu hoc giy php chnh thc nhp khu hoc giy php chnh DAP no khc v phi thc hin mi th thc no khc v lm th tc hi tc hi quan cn thit xut khu quan cn thit nhp khu hng ha v qu cnh qua cc nc hng ha. trc khi giao hng. H tr thng tin v chi ph lin quan (A10/B10) Theo yu cu ca ngi mua, Ngi mua phi thng bo kp ngi bn phi gip ly cc thi cc thng tin an ninh chng t v thng tin, k c thng ngi bn h tr v phi hon tin an ninh m ngi mua cn tr tt c cc chi ph, l ph m
DDP
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nhp khu hng ha hoc vn ti ngi bn chi ly thng n a im cui cng. tin. Ngi bn phi hon tr tt c cc Theo yu cu ca ngi bn, chi ph, l ph pht sinh m ngi ngi mua phi gip ly mua chi ly thng tin. cc chng t v thng tin, k c thng tin an ninh m ngi bn cn vn ti, xut khu, nhp khu hng ha v vn ti qua nc khc.
Cu 13: Hy cho bit nhng quy nh ca Hoa K v EU v th tc an ninh i vi hng ha xut nhp khu v a ch truy cp thng tin c lin quan n nhng vn ny? Ngi tr li: ng Phng Trm NT2 Bi Th Hiu Minh NT2
A. Nhng quy nh ca Hoa K v th tc an ninh i vi hng ha xut nhp
khu I. i vi hng nhp khu C th ni khng c nc no m vic k khai thng tin s lc hng ha cho hi quan (manifest) li phc tp v nghim ngt nh M. Nm c cc th tc k khai ny s gip cho cc nh xut khu Vit Nam ch ng a hng ha vo th trng M mt cch nhanh chng v d dng.
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Cho n nay hng ha nhp khu vo M phi chu cc bin php an ninh sau: 1. K khai hi quan t ng (Automatic Manifest System - AMS) Thng tin ca l hng nhp khu vo M phi c k khai cho Hi quan M 48 ting trc khi tu cng chuyn ti (Singapore hay Kao Hsiung-Taiwan) khi hnh n M. Th tc ny c p dng t u nm 2003 v nh xut khu c trch nhim k khai thng tin ny ngay ti cng xp hng ban u. Hin nay cng vic khai AMS rt d dng v nhanh chng. Cc cng ty giao nhn vn ti (gi tt l i l vn ti) s gip nh xut khu Vit Nam k khai thng tin ny. Chi ph cho vic khai AMS l khong 25 la M cho mt vn n hng hi (Ocean B/L). 2. K khai an ninh dnh cho nh nhp khu (Importer Security Filing - ISF) Ngoi vic phi k khai thng tin hi quan M t ng, thng 1-2010 Hi quan M v C quan bo v bin gii M chnh thc p dng thm th tc k khai an ninh dnh cho nh nhp khu (ISF). Ngoi cc thng tin ging nh khai AMS, th tc khai ISF yu cu nh nhp khu M phi cung cp thm thng tin khc nh nh sn xut, thng tin ca nh nhp khu (importer of record number), m s hng ha (commodity HTSUS number) v nh vn ti ng hng vo container (consolidatior). Thng tin ny cng c yu cu phi c k khai cho Hi quan M 48 ting trc khi tu cng chuyn ti khi hnh n M. Thng vic k khai ISF s cng lc vi vic khai AMS v cc i l vn ti s gip nh nhp khu k khai thng tin ny. Chi ph cho vic k khai ISF cng khong 25 la M cho mt vn n hng hi. 3. Soi container (X-ray)
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Ngoi vic phi k khai thng tin AMS v ISF, Hi quan M cn p dng bin php soi container i vi nhng container no c s nghi ng v an ninh, hoc n gin l kim tra ngu nhin. Vic soi container ny c th din ra cng chuyn ti hoc cng ch M. Chnh v nhng th tc k khai rc ri trn m ngi lm th tc xut khu hng ha i M thng gp p lc v vic k khai thng tin hng ha cho cc i l vn ti. Nht l hin nay cc hng tu (nh Maersk, Hanjin, Wanhai...) ang cho trin khai dch v i thng t cng Ci Mp n M m khng phi qua cng chuyn ti. Cho nn nu ngy tu chy l th T th th By tun trc cc nh xut khu Vit Nam phi nhanh chng hon thnh vic k khai thng tin hng ha cho i l vn ti, mc d ngy th Hai tun sau nh xut khu mi tin hnh ly container ng hng v lm th tc xut i. Nhng lu cho nh xut khu Vit Nam: Chm k khai AMS: Mt khi nh xut khu khng th hon thnh vic k khai AMS theo quy nh th l hng s khng c xp ln tu cng Ci Mp xut i M, tr khi l hng ny c chuyn qua cng chuyn ti (Singapore hay Kao Hsiung). Do nh xut khu cn tham vn lch tu ca i l vn ti c k hoch chun b thng tin hng ha trc. Chnh sa AMS: Vic chnh sa AMS ny thng xy ra do s lng hng ha thc t xut i c s khc bit so vi lc k khai AMS ban u, hoc thng tin v ngi nhn hng sai st, khi i l vn ti hon tt vic k khai. Lc i l vn ti phi k khai li AMS v Hi quan M s p dng mc l ph chnh sa l 40 la M cho mt ln chnh sa.
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Chm k khai ISF: Trn nguyn tc vic k khai ISF do nh nhp khu chu trch nhim. Nhng nu chm k khai ISF hoc k khai khng y th nh nhp khu c th chu mc pht ln n 5.000 la M/l hng. Thng cc cng ty va v nh hay cc doanh nghip gia nh M hay b vng mc v vic khai ISF ny. c trng hp cng ty nhp khu l mt cng ty ln M cng b sai st khi k khai ISF. V vy cc cng ty xut khu Vit Nam cn m bo vi nh nhp khu M thng sut vic k khai ISF ny. Hng ha b gi li soi container (X-ray): y l vng mc ln nht hin nay m cc cng ty xut khu hay gp phi. Lu l vic gi l hng li soi hng l do Hi quan M thc hin lc container ang cng chuyn ti hoc container n M. Ty theo iu kin thng mi (FOB hoc CIF) m nh xut khu hay nh nhp khu M chu trch nhim chi tr chi ph ny. Chi ph pht sinh bao gm: ph soi container (thng khong 200-300 la M/container 40 feet) v chi ph lu container cng (v thi gian kim tra thng mt mt tun hoc hn). Hiu c quy trnh ny cc doanh nghip s trnh c nhng rc ri hay hiu lm ng tic. V d, mt cng ty xut hng i M tham d hi ch trin lm nhng b Hi quan M gi li soi hng. Do thi gian kim tra lu nn cng ty xut khu khng kp a hng vo trin lm (cn nh Hi quan M rt nguyn tc) v cng ty n khiu ni i i l vn ti bi thng. iu ny l khng ng v trng hp ny khng phi li ca i l vn ti. Trng hp khc, c cng ty xut khu g thng hay b Hi quan M gi hng kim tra. Mc d c gii thch l do ngu nhin nhng cng ty n vn cho rng cht lng dch v ca i l vn ti khng tt v t chi dch v vn ti ca i l ny cho nhng l hng sau .
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Tng t, c trng hp l hng dng c nh bp b gi soi container cng chuyn ti (chu u). Do s khng hiu nhau gia cc bn m l hng b lu container cng chuyn ti 16 ngy, vi mc ph lu container l gn 40 la M/ngy cho mt container 40 feet. Nu l hng khng xut i M th nh xut khu phi yu cu i l vn ti tuyt i khng c chuyn ti (transit) M (k c bng ng hng khng). V khi l hng bt buc phi chu nhng th tc ca Hi quan M k trn. C trng hp l hng may mc xut i Nam M nhng li c chuyn ti Los Angeles (M) v b Hi quan M gi li kim tra. iu quan trng l khi s vic xy ra nh xut khu nn thng bo cho nh nhp khu bit v cng vi i l vn ti theo di tnh hnh st sao m bo l hng c gii phng nhanh nht. Nh vy c th trnh vic tranh ci khng cn thit hay thng lng v mc ph ny m c th nh hng n thi gian gii phng l hng. II. i vi hng xut khu thc hin vic xut khu hng ha ra nc ngoi, cc nh xut khu ca M phi tun th BIS (Burreau of Industry and Security), hay cn c bit n nh EAR (Export Administration Regulations). BIS quy inh hu ht cc hng ha thng mi xut v ti xut. Mt s mt hng i hi phi c giy php xut khu. Ty theo tng loi mt hng xut khu s c nhng yu cu theo lut khc nhau. Nhng quy nh ca EAR khc nhau khi p dng vi cc nc khc nhau. Cc nc hn ch xut khu l cc nc cm vn v nhng nc ch nh l h tr cc hot ng khng b trong c Cuba, Bc Triu Tin, Sudan, Syria v Iran. Cc loi chng t
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Giy php xut khu
V l do an ninh quc gia, chnh sch i ngoi, hoc cung cp ngn, Hoa K kim sot vic xut khu, ti xut hng ho v cc d liu k thut thng qua vic cp hai loi giy php xut khu: Nhng giy php chung v giy php c nhn c xc thc (IVLs). Ngoi ra cn c giy php c bit c s dng nu c p ng tiu ch nht nh, v d, phn phi, d n, v cung cp dch v. Ngoi tr mt s trng hp c bit, tt c cc mt hng xut khu t Hoa K cn phi c giy php xut khu. Giy php chung (General Lisence) Giy php chung l mt khon tr cp chung ca chnh ph cho tt c cc nh xut khu cho mt s loi sn phm. Ngi xut khu c nhn khng cn xin loi giy php ny Giy php c nhn hp l (IVL) IVL l mt khon tr cp c th ca chnh ph xut khu mt sn phm c th n mt a im c th khi giy php chung l khng c sn. Cc giy php c cp trn c s tng trng hp cho mt giao dch hoc cho cc giao dch nhiu trong mt thi gian nht nh. Xc nh giy php no cn s dng Bc u tin trong vic tun th cc quy nh cp giy php xut khu l xc nh xem mt sn phm i hi phi c mt giy php chung hoc IVL. Xc nh da trn nhng g ang c xut khu v ch n ca n. Xc nh l mt quy trnh ba bc:
Xc nh im n. Kim tra tin ca cc nhm quc gia trong EAR (15 CFR
Phn 770, ph tr 1) xem theo nhm quc gia no th trng xut khu gim.
Xc nh s lng xut khu hng ha (ECCN). Tt c cc mc s dng kp
(hng mc s dng cho c mc ch qun s v dn s) l loi hng ho c kim sot
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bi B Thng mi. xc nh nhng g ECCN p dng cho mt mt hng c th, xem danh sch kim sot hng ha trong EAR (15 CFR Phn 799,1, ph tr 1).
Xc nh nhng g cc im n yu cu IVL. Tham kho ECCN quy nh ti
Phn 799,1 EAR. Nhn di "Yu cu giy php c hiu lc" kim tra cc nhm quc gia yu cu IVL. Nu nhm quc gia trong khng lit k , khng cn IVL. Nu n c lit k , IVL cn phi c tr khi hng ha p ng mt trong cc trng hp ngoi l k thut c trch dn theo ECCN. Giy t lin quan n vic chuyn ch ca General Lisence Sau khi xem xt cc quy nh trong EAR, hoc tham kho kin vi B Thng mi, nu c xc nh rng IVL l khng cn thit, nh xut khu c th vn chuyn sn phm theo mt giy php chung. Giy php chung khng yu cu mt mu n c th. Ngi xut khu phi xc nh l ni n nm trong cc nc cm vn hay khng b khng Cui cng, nu im n l hng khng b rng buc v c gi tr nhiu hn $ 2.500 hoc yu cu phi c giy php xut khu xc nhn, nh xut khu phi hon thnh t khai xut khu ca ngi gi hng (SED). SEDS c s dng bi c quan Hi quan ch cc loi giy php xut khu ang c s dng theo di nhng g c xut khu. H cng c s dng bi Vn phng Tng iu tra bin dch cc s liu thng k trn m hnh thng mi ca Hoa K Giy t lin quan n vic chuyn ch ca IVL Nu hng ha c yu cu phi c IVL, nh xut khu M phi chun b mt mu BXA-622P, "n xin giy php xut khu", v trnh BXA (Bureau of Export Administration). Ngi np n phi chc chn lm theo hng dn trn hnh thnh mt
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cch cn thn. Trong mt s trng hp, phi bao gm hng dn s dng k thut v ti liu h. Nu c chp thun, IVL c gi qua ng bu in cho ngi np n. Giy php gm s lng cho php xut khu phi c t trn SED. Khng ging nh mt s mt hng xut khu theo giy php chung, tt c cc hng ha xut khu theo IVL mt phi c km theo mt SED Bc cui cng trong th tc cu IVL l lu tr h s. Nh xut khu phi gi h s ca tt c cc l hng i vi IVL. Tt c cc ti liu lin quan n mt ng dng xut khu nn c gi li trong nm nm. Mc 787,13 EAR bao gm cc yu cu lu tr h s.
B. Nhng quy nh ca EU v th tc an ninh i vi hng ha xut nhp khu
I. i vi hng nhp khu T khai phi c gi trc bng in t v trong cc thi hn c t ra bi php lut hi quan, di mt trong cc dng sau:
1. K khai s lc hng ha ENS_entry summary declaratio
m bo cc tiu chun an ninh, t ngy 1-1-2011, Lin hip chu u (EU) p dng theo H thng kim sot nhp khu (ICS) v vic k khai s lc hng ha nhp khu trc khi hng n ci dng in t theo mu quy nh,gi tt l ENS (Entry Summary Declaration) i vi tt c hng ha nhp khu vo EU bt k im n cui cng ca chuyn hang. Mc ch ca quy nh ny l m bo cc tiu chun an ninh cho hng ha nhp khu vo EU bng vic k khai s lc thng tin ca l hng nh ngi gi hng, ngi nhn hng v thng tin l hng c th, qua nh gi mc ri ro v xc nh cc l hng
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c nghi ng v an ninh khi vn chuyn n chu u. Da vo hi quan EU s chp thun hay t chi cho php hng ha c xp ln tu. ENS phi c k khai ng thi hn quy nh, y v chnh xc thng qua h thng in t kt ni gia hi quan EU v cc hng tu, cc cng ty giao nhn vn ti (gi tt l i l vn ti). ENS phi c gi n Hi quan ti cng u tin vo EU, bt k hng c d ti cng hay khng. i vi hng ha vn chuyn container ng bin tuyn di, ENS phi c np t nht 24 gi trc khi cht hng ln tu s a hng n EU (tu m). Nhng chuyn vn ti ngn hn (nhng cng khng phi EU c thi gian vn chuyn ngn n EU) v vn ti ng st/ng b s c khung thi gian ngn hn. Theo hng dn s lc ca cc hng tu v vic k khai ENS, hng ha xut i chu u bt buc phi k khai tn hng c th, k khai r rng ngi gi v ngi nhn.
K khai tn hng c th: Trc y trn b vn n (bill of lading - B/L), nh xut
khu c th k khai tn hng ha chung chung nh hng may mc (garment), hng nng sn (agriculture products), hng g (furniture)... Nay bt buc phi khai tn hng c th nh o s mi nam (mens shirt), hng go 5% tm (5% broken rice), hng g ngoi tri (outdoor wooden furniture)..., km theo l m s HS (m s hng ha theo quy chun hi quan) cho hng ha, nn l 6 ch s (6 digits).
K khai r rng ngi gi v ngi nhn thc s l hng : nh xut khu khi
lm chi tit b vn n phi k khai r ngi gi hng (shipper) v ngi nhn hng (consignee), bao gm c a ch v m vng (zip code) hoc m s thu (tax reference). Mi thay i v ngi nhn hng s bt buc phi k khai li. iu ny s nh hng khng t n b chng t ngoi thng. a ch ngi nhn hng phi l a ch c th, khng chp nhn a ch ngi nhn hng l hp th bu in.
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Chnh sa vic k khai: Nu v l do no phi chnh sa thng tin ngi gi
hng, ngi nhn hng, thng tin l hng... Th vic k khai ENS s phi iu chnh theo. Khi mc ph iu chnh s p dng, d kin l 40 la M cho mt ln chnh sa
Thi hn, l ph v n v thc hin k khai hng ha: thi hn k khai l 24 gi
trc khi tu khi hnh t cng xp hng vn chuyn n chu u. Mc ph d kin s l khong 30 la M cho mt b vn n. Cc i l vn ti s tin hnh k khai ENS trn mng in t v truyn d liu trc tip cho hi quan EU. C hai trng hp: Nu l hng c vn chuyn trc tip t cng Ci Mp (B Ra-Vng Tu) i
thng ti chu u th thi hn khai bo l 24 gi trc khi tu ri cng.
Nu l hng ny c vn chuyn qua cng chuyn ti (transit port), t cng
chuyn ti (v d Singapore hay Tanjung Palepap) hng ha c xp ln tu ni tip i ti chu u th thi hn khai bo l 24 gi trc khi tu ni tip ri cng chuyn ti. Tuy nhin cc hng tu quy nh thi hn k khai s l 24 gi sau ngy tu ri cng Vit Nam. (Cc hng tu s c hng dn c th hn cho ch hng trong thng 11).
Chm k khai: Vic k khai l bt buc nn phi nm r lch trnh tu chy
(chuyn ti hay i trc tip) hon tt vic k khai ng hn. Nu nh xut khu khng k khai kp ENS th hng ha s khng c php xp ln tu, mc d nh xut khu hon thnh tt c th tc xut khu pha Vit Nam. 2. T khai hi quan nhp khu, bao gm c d liu an ton v bo mt c gi n cc h thng nhp khu t khai hi quan ca Nc thnh vin c lin quan.
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3. T khai hi quan qu cnh, bao gm c an ton v bo mt d liu, c gi
n h thng qu cnh quc gia ca Nh nc Thnh vin lin quan. Mt s quc gia thnh vin cho php cc nh khai thc kinh t c th np t k khai tm tt nhp cnh ti c quan hi quan khc hn so vi c quan hi quan nhp cnh, cung cp ENS in t thng bo hoc c sn cho c quan hi quan nhp cnh. II. i vi hng xut khu T khai phi c gi trc bng in t bi ngi c php lut hi quan xc nh, di mt trong cc dng sau: T khai hi quan xut khu, bao gm c d liu an ton v bo mt c gi n
cc h thng t khai xut khu hi quan ca Nc thnh vin c lin quan.
K khai tm tt Exit (EXS) (c hiu lc vo thng 4/2009) ch dnh cho nhng
trng hp cc th tc hi quan khng cn khai bo t khai hi quan xut khu c gi n h thng quc gia ca Nh nc Thnh vin lin quan.
T khai hi quan transit, bao gm c d liu an ton v bo mt c gi n h
thng qu cnh quc gia ca Nh nc Thnh vin lin quan.
iu ny c ngha rng i vi hng ho ri khi lnh th hi quan ca EU, m khng c t khai xut khu hoc t khai tm tt xut cnh c trnh by trc khi hng c t theo th tc qu cnh, ngi chu trch nhim (ngi vn ti) c hai ty chn:
Np mt t khai vn chuyn qu cnh c s an ton v bo mt d liu.
Np mt tuyn b qu cnh khng c s an ton v an ninh cho cc mc ch ca
th tc qu cnh v np mt t khai xut cnh tm tt mt cch ring bit cho cc mc ch an ton v an ninh.
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C. a ch truy cp thng tin c lin quan
Danh sch cc a ch lin lc trong chnh quyn quc gia c sn cho ECS , ICS
(Import Control System) v NCTS bao gm cc a ch lin lc cho tt c cc nc thnh vin EU cng nh Croatia, FYROM v Th Nh K. Ngoi ra, danh sch ICS bao gm cc chi tit lin lc cho Serbia v danh sch NCTS bao gm cc chi tit lin lc cho Andorra, Thy S, Iceland, Na Uy, San Marino, Belarus, Gruzia, Moldova, Serbia, Nga v Ukr aina
Cc trang web ca cc hi quan
http://www.hmrc.gov.uk/ http://ec.europa.eu/taxation_customs
http://www.customs.ustreas.gov
http://www.bis.doc.gov
http://www.fas.org
Cu 14: C ngi ni: c th dng Incoterms thay th cho hp ng ngoi thng. Ni nh vy c ng khng? Ti sao? Ngi tr li: Trn Th Vn Anh NT3 ng Th Ngc Xun NT3 Nhn nh trn khng chnh xc v nhng l do sau y:
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Th nht, s ra i ca Incoterms xut pht t mc ch gp phn gim thiu
nhng hiu lm cng nh cc tranh chp tn km d xy ra khi cc hp ng mua bn hng ha khng c son tho mt cch k lng trong hot ng bun bn quc t khi m khi lng v tnh phc tp ca hot ng ny ngy cng tng.
Th hai, Incoterms ch ch r bn no trong hp ng mua bn c ngha v thu
phng tin vn ti hoc bo him, khi no ngi bn giao hng cho ngi mua v chi ph m mi bn phi chu.
Th ba, quan trng hn c, Incoterms khng ni g ti mc gi phi tr hoc
phng thc thanh ton. ng thi, Incoterms cng khng cp ti s chuyn giao quyn s hu v hng ha v hu qu ca vic vi phm hp ng. Nhng vn ny thng c cp trong cc iu khon khc ca hp ng hoc trong lut iu chnh hp ng Cu hi 15: Ti sao cn dn chiu Incoterms v nm pht hnh Incoterms trong hp ng ngoi thng? Ngi tr li: Nguyn Kim Ngn NT3 T Th Thy Trang NT3 Tra li: V Incoterm l b quy tc do Phng Thng Mi Quc T ICC (t chc phi chnh ph) pht hnh nn vic p dng khng mang tnh cht bt buc, Incoterms ch l vn bn c tnh php l rng buc ngha v v xc nh quyn li ca mi bn khi 2 bn c tha thun p dng v ghi r iu y vo trong hp ng ngoi thng.
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Incoterms tri qua 7 ln sa i, bn n hnh sau hon thin hn bn n hnh trc nhng khng ph nhn s tn ti ca nhau, cc phin bn Incoterms tn ti song song, doanh nghip c th ty p dng bt k vn bn Incoterms no. Vic ghi r nm pht hnh Incoterms gip cho cc bn trnh khi s tranh chp khng cn thit c th xy ra khi p dng Incoterm vo nhng nm khc nhau, v khi c tranh chp xy ra, to n s c c s php l xc nh v cn c vo gii quyt tranh chp mt cch chnh xc. Tra li: ng y (ngun: trang 62 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 16 : Trong mt hp ng xut khu go c ghi: n gi: USD 545/MT FOB Saigon port, Hochiminh city, Vietnam. Ghi nh vy c ng khng? Ti sao? Ngi tr li: Nguyn Thanh Nguyn- NT2 Tr li : ghi nh vy l khng ng v : khi p dng Incoterms phi ghi r nm pht hnh Incoterms v nhng l do cu 15. Ngi bin tp Tra li: Khng chinh xac, vi Incoterms c sa i lin tuc, nn khi cac bn co y inh ap dung Incoterms va trong hp ng ngoai thng, phai am bao vic dn chiu tham khao n n ban nao Incoterms hin hanh. Vi du, iu nay d bi bo qua khi vic tham khao n n ban trc a c ghi sn trong mu n t hang ma cac thng nhn hay dung. Vic khng tham chiu n n ban hin hanh co th n n tranh chp sau
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o vi khng bit la cac bn d inh ap dung n ban hin hanh hay n ban trc o thc hin hp ng. Do o, cac doanh nhn mun s dung Incoterms nm nao nn chi ro ra trong hp ng ngoai thng cua minh chiu s chi phi bi Incoterms 2010 hay bt ky Incoterms nm nao khac. (theo quy inh cua iu 4 trong Incoterms 2000)
(ngun: trang 181 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 17 : Trong mt hp ng nhp khu phn bn c ghi: n gi: USD 485/MT CIF Hochiminh city port, Vietnam (Incoterms 2010). Ghi nh vy c ng khng? Ti sao? Ngi tr li: Nguyn Thanh Nguyn- NT2 Tr li : ng
Tra li: ghi nh vy la chinh xac, vi khi dn chiu Incoterms va nm phat hanh trong hp ng ngoai thng se giup tranh c nhng tranh chp phat sinh v sau, Vi 2 ly do:
Incoterms khng phai la lut buc cac bn mua ban phai ap dung mt cach ng nhin, ma Incoterms chi tr thanh vn ban co tinh phap ly rang buc
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nghia vu va xac inh quyn li cua mi bn nu cac bn mua ban thoa thun ap dung va ghi ro iu y trong hp ng ngoai thng. Incoterms a trai qua 7 ln sua i va vn bn ra i sau khng phu inh vn ban ra i trc o, cac doanh nghip co th tuy y ap dung bt ky vn ban Incoterms nao. Vic ghi nm phat Incoterms se la cn c phap ly giai quyt tranh chp gia cac bn.
(ngun: trang 181 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 18: C th p dng Incoterms trong cc hp ng mua bn hng ha ni a khng? Ngi tr li: Phan Th Huyn_NT3; Trn on Thu Linh_NT2 Tra li: Incoterms ch yu c p dng trong ngoi thng. Tuy nhin, cng c th p dng incoterms trong cc hp ng mua bn hng ho ni a. Ngay trong tiu ph ca Incoterms 2010 cng chnh thc khng nh chng c th c s dng cho c cc hp ng mua bn quc t v ni a. V l do ny, cc iu kin Incoterms 2010 ni r ti nhiu ni rng ngha v thng quan xut/nhp khu ch tn ti khi c p dng. Ngi bin tp:
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Tra li: Chinh tn goi Nhng iu kin thng mai quc t a chi ro Incoterm chu yu c s dung khi hang hoa c bun ban qua bin gii quc gia. Tuy nhin, i khi Incoterm cung c a vao cac hp ng mau ban hang hoa ni ia thun tuy. Luc o, cac quy inh cua Incoterm cac iu kin co lin quan n vic xut khu hoc nhp khu hang hoa (nh iu A2 va B2) se tr nn tha, khng cn thit. Nhng vic ap dung Incoterm vao hp ng mua ban hang hoa trong nc nh vy thng rt it khi xay ra; c bit Vit Nam t trc n nay cha co trng hp nao. (ngun :trang 63 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 19: Hoa K c p dng Incoterms 2010 khng? Ngi tr li: Thi Tho Ngn_NT2; L Trn Khnh Vy_NT2; L Hong Yn_NT2 Tra li:Trong bun bn quc t ngi M c thi quen s dng iu kin thng mi ca mnh. Theo cun Nhng nh ngha ngoi thng ca M c sa i nm 1941 cho thy th quy nh ca M c nhng khc bit rt ln so vi Incoterms. Tuy nhin khi k kt hp ng mua bn hng ho vi M, chng ta vn c th s dng Incoterms, min l chng ta thuyt phc c i tc M chp nhn cc iu kin thng mi theo Incoterms. Ngi M c thi quen s dng iu kin thng mi ca mnh nhng h rt nhanh nhy v thc t, ci no li hn th h p dng. V vy M vn c th s dng Incoterms 2010.
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Tra li: ng y (ngun:trang 4,5 Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 20: Mt nh nhp khu mua hng theo iu kin thuc nhm C ca Incoterms, sau khi k hp ng hng b rt gi trn th thng trong nc, nu nhn hng s b l. Hi nh nhp khu c th ly l do ngi bn xut trnh b chng t c bt hp l t chi nhn hng v hy hp ng c c khng? Ti sao? Ngi tr li: Nguyn Th Thanh Huyn_NT2; Phm Phng Qunh_NT2; Lng Anh V_NT2 Tra li:Theo quy nh ca Incoterms th khi s dng cc iu kin nhm C, ngi mua phi chp nhn cc chng t vn ti thng thng nu chng t ph hp vi hp ng. y chng ta ch l, ngi mua bt buc phi chp nhn cc chng t vn ti ch khi chng ph hp vi hp ng. Nh vy nu pht hin cc chng t vn ti ny khng ph hp vi hp ng th ngi mua c quyn t chi nhn chng t cng nh t chi nhn hng v hu hp ng. Theo nh tnh hung m cu hi a ra, sau khi k hp ng th hng b rt gi, nu nhn hng s b l th doanh nghip ch c th t chi nhn hng khi ch ra c im khng ph hp gia chng t vn ti do ngi bn xut trnh vi hp ng k.
Tra li: Tai cac iu B4 cac iu kin nhom C cua Incoterms 2000 co quy inh ngi mua phai chp nhn vic giao hang va nhn hang t ngi chuyn ch khi ngi ban a hoan thanh nghia vu giao hang cua minh. Nu ngi mua khng nhn hang, ngi mua
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co th phai chiu bi thng thit hai cho ngi ban hoc co th phai tra chi phi phat do d hang chm cho ngi vn chuyn mi nhn c hang v. Nh vy, khng th vi ly do hang rt gia ma t chi nhn hang. Nhng nu b chng t xut trinh hang hoa ngi ban xut trinh cho ngn hang co bt hp l, ngi mua co th t chi khng nhn chng t, khng thanh toan, va do o khng nhn hang, nh quy inh cua UCP 500, ch khng c iu tit bi Incoterms (ngun:trang 64 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 21: Phng thng mi quc t (ICC International Chamber of Commerce) l t chc pht hnh Incoterms. Vy, vic dn chiu p dng Incoterms 2010 trong hp ng ngoi thng c phi ng nhin khi c tranh chp xy ra trong qu trnh thc hin hp ng s c phn x bi Lut Trng ti quc t ca ICC hay khng?
Nhom thc hin:
1. L Hng Anh(NT3) 2. Trn Vo Cng(NT3) 3. Pham Thi Nhung(NT3)
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Tra li: Incoterms 2010 ch c p dng khi n tr thnh mt iu khon trong cc hp ng thng mi. Hu ht cc hp ng thng mi ln ca cc quc gia pht trin u s p dng Incoterms 2010. y l b quy tc chun m bo c quyn li ca bn nhp khu v bn xut khu hay ni cch khc l bn bn v bn mua. Cng on m phn hp ng thng mi ca cc doanh nghip s c n gin ha khi s dng Incoterms 2010 l iu khon trong hp ng. Do , khi co tranh chp xay ra trong qua trinh thc hin hp ng ma co s dn chiu ap dung Incoterms 2010 thi qua trinh thc hin hp ng khng nht thit phai c phn x bi Lut Trong tai quc t cua ICC. Ch c khi Incoterms tha thun trong hp ng ngoi thng th khi c tranh chp xy ra, hp ng s c phn x bi Lut trng ti quc t ca ICC. Ngi bin tp Tra li:Vic dn chiu Incoterms trong hp ng ngoai thng khng c coi ng nhin se dung lut cua Trong tai quc t xet x tranh chp, tr trng hp phai nu ro trong hp ng ngoai thng: Moi tranh chp co lin quan n hp ng se c giai quyt theo Quy tc Trong tai quc t cua ICC. (ngun:trang 65 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008)
Cu 22: Mt khi trong hp ng dn chiu p dng Incoterms, th cc bn ca hp ng c nht thit phi thc hin ton b ni dung ca Incoterms hay khng? Ti sao?
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Nhom thc hin:
1. Trn Hong Quang Duy(NT3) 2. inh Th Nam Phng(NT3) 3. Ng Gia Yn(NT3) Tra li: Incoterms l quy tc chnh thc ca ICC v vic s dng cc iu kin thng mi trong nc v quc t, to iu kin cho thng mi quc t pht trin. Song, tp qun quc t v thng mi ch c gi tr b sung cho hp ng. V vy, nhng vn g hp ng quy nh th tp qun quc t khng c gi tr, hay ni cch khc, hp ng mua bn hng ha c gi tr php l cao hn so vi tp qun thng mi quc t. (iu 5 ca Incoterms 2000 : Mi quy nh trong quy tc phi nhng bc cho cc quy nh ring c cc bn a vo hp ng). V d: Cng ty X ch to v bn ra cc my khc nhau cho php nghin nt h dn trn b mt vt phm. Theo yu cu ca mt khch hng Thy in, cng ty X ghi l ri ro chuyn giao khi d hng ti cng n, ng thi li ghi iu kin bn hng FOB 2010 trong cng hp ng. Ghi nh vy, cng ty vn ngh rng ri ro chuyn giao khi hng c xp ln tu. Nh vy, cng ty hiu sai quy nh l Incoterms khng c gi tr khi c quy nh ngc li trong hp ng. Tra li: ng y
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(ngun: trang 66 sach Incoterm 2000 va hoi ap v Incoterms, tac gia: GS.TS Vo Thanh Thu va GS.TS oan Thi Hng Vn, NXB Thng k, nm 2008) Cu 23: C khi no vic mua bn hng ha quc t c thc hin m khng cn c s trao i chng t hng ha gia cc bn vi nhau khng? Ngi tr li : Chu Ngc Lin NT3 L Th Kim Bi NT3 Tra li B chng t hng ha c ngha rt quan trng trong mua bn hng ha quc t. N tham gia m bo quyn li v ngha v ca hai bn ngi bn v mua. Ngi bn giao hng v nhn tin, ngi mua nhn hng v tr tin. Tuy nhin cng vn c mt vi trng hp mua bn hng ha quc t khng cn c s trao i hng ha gia cc bn, l: Hng ha l mt hng cc k him, qu gi v khng c hoc c rt t nh cung
ng th hai. Hai bn ngi bn v ngi mua c mi quan h lm n rt lu i, s tin tng
nhau l vng chc, hoc km mt iu kin khc vo v d nh c ghi n, tr chm. Hai bn mua v bn c mi quan h vi nhau nh kiu cng ty m c cng ty con
pha nc ngoi.
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Cu 24: EDI l g? Incoterms 1990, 2000 v 2010 c cho php p dng EDI trong vic lp chng t thng mi khng? Ngi tr li : Nguyn Thanh Bach Thao - NT3 Lu Thi Xun Dung - NT3 Tra li EDI l g? Trao i d liu in t (Electronic Data Interchange - EDI) l vic trao i cc d liu di dng c cu trc (stuctured form - c cu trc ngha l cc thng tin trao i c vi cc i tc tha thun vi nhau tun th theo mt khun dng no ) t my tnh in t ny sang my tnh in t khc, gia cc cng ty hoc n v tha thun bun bn vi nhau, t ng ha hon ton khng cn c s can thip ca con ngi. Theo y ban lin hp quc v lut thng mi quc t (UNCITRAL), vic trao i d liu in t c nh ngha nh sau: Trao i d liu in t (EDI) l vic chuyn giao thng tin t my tnh in t ny sang my tnh in t khc bng phng tin in t, c s dng mt tiu chun c tha thun cu trc thng tin. EDI c th rt ngn ng k khong thi gian t lc bt u giao dch cho n khi thanh ton kt thc, bng cch gi i nhng thng tin cn thit v trnh c s trng lp trong c qu trnh giao dch. EDI hot ng ra sao?
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Khi giao dch c thc hin bng EDI, h thng my tnh ca cng ty bn s hot ng nh mt kho d tr cc d liu cn thit h tr cc giao dch . Khi c s dng, EDI rt thng tin t nhng ng dng ca cng ty v truyn ti cc chng t giao dch phi giy t di dng my tnh c c qua ng dy din thoi hoc cc thit b vin thng khc. u nhn, d liu c th nhp trc tip vo h thng my tnh ca i tc, c t ng x l vi cc ng dng ni b ti ni nhn. Ton b qu trnh ny din ra trong vi pht m khng cn phi g li thng tin v trnh cho cc bn nhng phin toi v giy t i km vi vic x l vn bn bng tay. S dng EDI qua s gip tng gi tr khon u t ca cng ty bn cho vic ng dng phn mm giao dch. Hn na vic to, gi v nhn cc chng t giao dch EDI c th c t ng ho v tch hp vi nhng ng dng my tnh hin hnh trong ni b cng ty. EDI mang li cho cc cng ty nhng ch li g? Nhng ch li chung nht ca EDI l tc cao, tnh kinh t v s chnh xc trong vic x l chng t giao dch. C th hn, EDI em li nhng li ch sau: S tin li ca vic trao i chng t giao dch c trong v ngoi gi lm vic Chi ph giao dch thp hn Dch v khch hng tt hn Kh nng i chiu so snh chng t t ng, nhanh chng v chnh xc D liu c lu chuyn mt cch hiu qu hn c mc ni b v lin cng ty.
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Quan h i tc em li hiu sut cao hn
Ti sao cc cng ty nn s dng EDI trong giao dch thng mi? Khi s dng EDI, cc phn mm ng dng ca cng ty bn c th gi chng t giao dch trc tip n h thng my tnh ca i tc m khng cn s can thip ca con ngi nh cc bn thy s qua trong v d v quy trnh giao dch phn A. EDI gip gim thiu cng sc ca nhn vin v hn ch nhng chm tr hay li thng i km vi vic x l chng t bng tay. Bng cch n gin ho v tinh gim cc quy trnh giao dch, EDI c th gip cng ty bn kim sot c chi ph, tng tnh hiu qu v ci thin trnh phc v khch hng. * Trong Incoterms 1990, 2000, 2010 c iu khon cho php ngi bn cung cp bng chng giao hng bng mt th truyn d liu in t (EDI messages) thay cho chng t bng giy thch ng vi s pht trin mnh m ca cng ngh thng tin. V vy, Incoterms 1990, 2000 v 2010 c cho php p dng EDI trong vic lp chng t thng mi. Cu 25. Trong mt hp ng xut khu nng sn c quy nh: iu kin thng mi p dng l FOB TP H Ch Minh (Incoterms 2010), nhng iu khon pht (Penalty) ca hp ng li quy nh: bn bn phi bi thng thit hi cho bn mua nu cht lng hng khng ng hp ng quy nh, giy chng nhn cht lng do SGS ca Singapore cp cng n. Vic quy nh nh vy c c khng? Ti sao? Ngi tr li : Trng Phm Bo Huy - NT2
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Nguyn Th Hng Th - NT3 Mai Th Bch Ngc NT3 Tr li : Vic quy nh nh trn l hon ton ng v vic cp giy chng nhn cht lng hng ha c th thc hin cng i hay cng n l do tha thun ca cc bn tham gia hp ng.Nhng vic quy nh nh tnh hung trn y r rng khng thun li cho nh xut khu Vit Nam.V trn hnh trnh n Singapore c th xut hin nhiu kh nng nh hng n cht lng hng ha.Cho nn trong mi trng hp,nh XK Vit Nam nn thuyt phc khch hng ng cho giy chng nhn cht lng c cp pht trn lnh th Vit Nam. Cu 26.Trong hp ng xut khu theo cc iu kin thuc nhm C, thanh ton theo phng thc tn dng chng t, thng quy nh ngi bn phi xut trnh chng t vn ti thng lng c, vy c loi chng t vn ti khng thng lng c khng v c th l nhng chng t g? Ngi tr li : H Hong Phng Tho NT2 V Giang Trc Thanh NT2 Tr li: Bn cnh cc chng t vn ti thng lng c, cn c cc chng t vn ti khng thng lng c. C th phn nhng chng t ny lm hai loi: th nht l cc chng t bn sao, th hai l cc loi chng t ch danh. i vi chng t bn sao, trong trng hp chng t l B/L th B/L c thnh lp mt s bn gc, thng l ba (03), gi l B vn n gc v giao cho ngi gi hng. Trn cc bn gc, ngi ta in hoc ng du cc ch Original. Ch c bn gc (original) B/L, loi vn n xp hng ln phng tin vn ti (shipped), mi c chc
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nng nhn hng ti cng n. Nu mt bn chnh c ngi nhp khu dng nhn hng, cc bn chnh khc t ng ht gi tr. Ngoi B vn n gc, ngi vn chuyn c th pht hnh mt s bn sao theo yu cu ca ngi gi hng, trn ghi ch Copy v Non-Negotiable. Cc bn Copy ny l Bn chnh (khc vi bn gc), khng c gi tr php l nh bn gc, khng chuyn nhng c, chng ch dng trong cc trng hp: thng bo giao hng, kim tra hng ha, thng k hi quan Trong trng hp cc chng t ch danh, y l cc chng t ghi r tn ngi nhn hng nn l cc chng t khng thng lng c. Mt s loi chng t ch danh: seaway bill, chng t vn ti hng khng, chng t vn ti ng st Giy gi hng ng bin (Seaway bill) l chng t thay th cho vn n ng bin. Tuy nhin giy gi hng ng bin thng c k pht ch danh cho nn khng c tc dng chuyn nhng (negotiable). N ch c dng trong trng hp hai bn mua bn quen thuc nhau v thng thanh ton bng cch ghi s. Chng t vn ti ng st l chng t vn ti c bn trong vic chuyn ch hng ho bng ng st. Vn n ng st c chc nng l bng chng ca hp ng chuyn ch hng ho bng ng st v l bin lai ca c quan ng st xc nhn nhn hng ch. C quan ng st thng k kt pht mt bn chnh ca vn n ng st v mt s bn ph (duplicate). Bn chnh c gi km theo hng v s c trao cho ngi nhn hng. Bn ph c trao cho ngi gi hng ngi ny dng trong vic ca mnh nh: thanh ton tin hng thng bo giao hng Cu 27.Trong mt hp ng nhp khu c quy nh: iu kin thng mi c p dng l CIF (Incoterms 2010) v ngi bn cung cp mt b (3/3) vn n ch danh, vy vn n ch danh l g? v c phi l chng t vn ti thng lng c khng?
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Ngi tr li : Nguyn Hu Qunh Giang NT3 Phm Th Trm NT3 Tr li : Vn n ch danh (straight bills of lading) l loi ghi r tn, a ch (v cc thng tin khc nh: s in thoi, fax, email) ca ngi nhn hng; ch ngi ny mi c quyn nhn hng (khi xut trnh vn n hp l). Vn n ch danh l chng t vn ti khng th chuyn nhng c. Vn n ch danh ch c th chuyn nhng bng cch sang tn quyn s hu theo th tc do php lut quy nh. Ngi c tn trong vn n ch danh l ngi nhn hng hp php. Cc bn vn n c ghi ch Khng thng lng (Non-negotiable)l nhng bn ph ca vn n gc (Copies) khng c chuyn nhng cho ngi khc v s khng c cc ngn hng thng mi chp nhn thanh ton .Chng ch c dng lm bng chng trong cc nghip v lin quan cn n (Cng, qun l xut nhp khu, thngk,...) Vn n ch danh khng phi l chng t vn ti thng lng v mt khi k pht th ch c ngi nhn hng c tn ch danh ghi trong mi c quyn nhn hng v nh vy h mi l ngi c quyn nh ot hng ho. iu ny cng ng ngha l ngibn ngi giao hng khng c quyn ra lnh giao hng nh vn n theo lnh, khng th chuyn giao cho ngi khc bng phng php k hu hay trao tay. Cu 28: Hy cho bit: Khi no th ngi mua nn la chn mua hng theo iu kin EXW? Ngi tr li : Trn Hong Chu NT3 Nguyn Tun Hi NT3
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V Thanh Hi NT2 Tr li :Theo ni dung ca iu kin EXW c qui nh trong INCOTERM 2010, th ngi mua nn la chn iu kin giao nhn l EXW khi c cc kh nng sau: Ngi mua c kh nng lm th tc thng quan xut khu cho hng ha,c kh nng chi tr tt c cc loi thu XNK, thu v l ph, cng nh chi ph lm th tc hi quan khi XK.V trong iu kin EXW yu cu ngi mua (the buyer) phi lm th tc hi quan v thng quan hng ha. Ngi mua c kinh nghim trong vic thu phng tin vn ti v vic vn chuyn hng ha quc t. V trong iu kin EXW quy nh, ngi mua phi chu ri ro hon ton trong vic vn ti hng ha t c s ca ngi bn, khi ngi bn giao hng n c s ca ngi mua. Ngoi ra, d iu kin EXW khng yu cu ngi mua phi ch nh ngi vn ti, nhng theo iu kin EXW th ngi mua phi tr ph khi c pht sinh. Ngi mua c i din ti nc xut khu c th trc tip kim tra v nhn hng ha ti c s ngi bn. V im chuyn giao quyn s hu hng ha v chuyn giao ri ro v hng ha nm ngay trn lnh th ca ngi bn, trch nhim, ri ro c chuyn giao v th yu cu ngi mua phi c i din v phi kim tra tht k hng ha, ri mi nhn hng. Ngoi ra, vi trng hp EXW trong thng mi ni a, vic mua bn hng ha c thc hin ngay trn lnh th mt quc gia, th khng i hi ngi mua phi lm thng quan xut khu v hng ha khng phi qua ca khu hi quan ca quc gia .
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Cu 29: Mt hp ng xut khu k theo iu kin EXW, n thi hn giao hng quy nh ngi bn chun b hng giao theo ng quy nh trong hp ng, nhng ngi mua khng n nhn hng v cng khng thng bo cho ngi bn. Ngi bn bit nh hng ha v a vo kho bo qun trong iu kin ph hp. Ngy hm sau, kho b st nh chy, hng b thit hi ton b. Vy ai phi chu thit hi ny? Ngi tr li : Phm Hi ng NT2 Nguyn Ngc Minh NT2 Tr li :Nu ngi bn chng minh c rng ngi bn c thc hin ng theo qui nh hp ng giao hng ng hn, c bit nh hng ha, bo qun ph hp v ch ra c ngi mua khng thc hin vic nhn hng. Th ngi mua s phi gnh chu thit hi ny theo qui nh v iu kin EXW nh sau : nu hng khng c nhn vo ngy giao hng thng nht do li hay s bt cn ca ngi mua hoc ngi chu trch nhim nhn hng, th ri ro chuyn sang ngi mua khi hng ha t trong kho ca ngi bn. Nu ngi mua hng thc hin mua bo him cho l hng ha ny c bo him cho ri ro hng ha lin quan n bo him chy n (mua bo him t iu kin c tr ln) do hng ha b st nh v b CHY th ngi bo him s phi gnh chu thit hi ny, ngi bn hon ton khng phi gnh chu thit hi theo qui nh ca EXW Cu 30: Mt hp ng mua bn hng ha quy nh: p dng iu kin EXW (ti c s ca ngi bn), vy ai s l ngi chu trch nhim bc hng ln phng tin do ngi mua a ti nhn hng v chu cc chi ph, ri ro c lin quan n vic bc hng? Bn hay mua? Ngi tr li : Thn Tin Ton NT2
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Hong Qunh Hng NT2 Tr li :Trn thc t, ngi bn thng gip ngi mua bc hng ln phng tin vn chuyn ca ngi mua, nhng theo mc A4, Incoterms quy nh ngi bn khng c ngha v v khng phi chu chi ph v vic bc hng ny,trch nhim ca ngi bn theo iu kin EXW quy nh l ti thiu . Nu ngi bn bc hng th ngi bn lm vic vi ri ro v chi ph do ngi mua chu.Tuy nhin, ngi mua hoc vn c th rng buc trch nhim ngi bn bc hng ln phng tin vn ti nu nh iu c quy nh r trong hp ng ngoi thng ca 2 bn, hoc ngi mua s phi chu chi ph cho vic bc hng ha ln phng tin vn chuyn thay cho ngi bn. Cu 31: Mt hp ng mua bn hng ha quy nh: p dng iu kin EXW (a im giao hng ngoi c s ca ngi bn), vy ai s l ngi chu trch nhim, chi ph v ri ro vn chuyn hng ha n a im giao hng? Ai s bc hng ln phng tin do ngi mua a ti nhn hng v chu cc chi ph, ri ro c lin quan n vic bc hng? Bn hay mua? Ngi tr li: Nguyn Th Nhung NT3 Mt hp ng mua bn hng ha quy nh: p dng iu kin EXW (a im giao hng ngoi c s ca ngi bn) Ngi bn chu trch nhim, chi ph v ri ro vn chuyn hng ha n a im giao hng Ngi mua s bc hng ln phng tin do ngi mua a ti nhn hng v chu cc chi ph, ri ro c lin quan n vic bc hng
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Mt hp ng mua bn hng ha quy nh: p dng iu kin EXW (a im giao hng ngoi c s ca ngi bn): Ngi bn: chu trch nhim giao hng bng vic t hng ha di s nh ot ca ngi mua ti a im giao hng quy nh (theo quy nh ti mc A4); chu mi chi ph v ri ro n vn chuyn hng ha n a im giao hng (theo quy nh ti mc A6 v A5) Ngi mua: chu trch nhim bc hng ln phng tin do ngi mua a ti nhn hng (theo quy nh ti mc B4) v chu chi ph, ri ro lin quan n bc hng (theo quy nh ti mc B6 v B5)
Cu 32: Mt hp ng mua bn hng ha quy nh: p dng iu kin EXW, trong trng hp ny ngi bn c cn quan tm ti vic ngi mua s vn chuyn hng ha bng cch no ng gi hng ha cho ph hp khng? Tr li: Nguyn Th Nhung NT3 Tr li: Khng. Tr khi ngi mua thng bo cho ngi bn yu cu c th v ng gi trc khi hp ng c k kt.
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Thng thng, theo iu kin EXW, ngi bn c ngha v ng gi bao b hng ha theo tp qun thng thng hng ha i hi v ph hp vi phng thc vn ti. Ngi bn s khng quan tm ti vic vn chuyn ca ngi mua nu iu khng c quy nh g thm trong hp ng mua bn gia hai bn. Do , trong trng hp ngi mua cn hng ha c bao b cn thn hn bnh thng nhm c c bo qun tt trong qu trnh vn chuyn di v kh khn th phi thng bo chnh thc cho ngi bn bit trc trong khi k kt hp ng mua bn, lc ngi bn mi c ngha v ng gi bao b nh yu cu, theo quy nh ti mc A9.
Cu 33: iu kin EXW quy nh ngi mua phi lm th tc thng quan xut khu cho hng ha, nhng nu do quy nh ca c quan Nh nc c thm quyn nc xut khu, ngi mua khng th lm c th tc thng quan xut, do khng nhn hng v khng thanh ton, trong trng hp xy ra ngi mua c c min trch khi vi phm hp ng hay khng? Tr li: Nguyn Th Nhung NT3 Tr li: Khng. V theo incoterms quy nh ngi bn ch c ngha v h tr ngi mua khi ngi mua yu cu thc hin xut khu ch ngi bn khng c ngha v lm th tc hi quan. Do ngi mua khng nn s dng EXW nu h khng th trc tip hoc gin tip lm th tc thng quan xut khu. Trc khi k hp ng ngi mua phi tm hiu trc chn c hnh thc giao hng ph hp, y ngi mua do khng tm hiu k chn EXW nn mi ri ro trong vic lm th tc thng quan xut khu do ngi mua chu, ngi mua khng c quyn khng nhn hng v khng thanh ton.
Nhm bin tp
Tr li sai, mu thun
Bin tp vin: Nu trong hp ng mua bn khi k kt khng c iu khon min trch cho ngi mua khi xy ra trng hp nh vy th ngi mua s phi chu trch nhim v vi phm hp ng. Do , nu ngi mua cm thy mnh c th gp nhiu kh khn, khng th thc hin ngha v thng quan xut khu cho hng ha th nn nh s h tr ca ngi bn hoc quy nh vic thng quan v ngha v ngi bn nh EXW + thng quan xut khu hoc cng c th quy nh trong hp ng nhng tnh hung min trch cho ngi mua khi khng thng quan xut khu c v nhng l do khch quan.
Cu 34: iu kin EXW (Incoterms 2010) c quy nh: Ngi bn ht trch nhim sau khi giao hng xong cho ngi mua ti xng hoc a im quy nh. Vy ngi bn c trch nhim g lin quan n kim tra an ninh hng ha trc khi xut khu khng? Chi ph ai chu ? Tr li: Hunh Th Bch Phng NT3 Tr li: Theo mc A2, ngi bn ch c trch nhim h tr ngi mua, cung cp nhng thng tin m ngi bn bit lm th tc kim tra an ninh, hng ha trc khi xut khu. Ngi bn ch phi tr chi ph kim tra hng khi vic kim tra c thc hin v mc ch giao hng ca ngi bn, nh quy nh ti mc A9.
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Nhm bin tp
Do , theo mc B9, ngi mua phi tr cc ph tn cho bt k vic kim tra bt buc no trc khi xut khu.
Nhn xt: cu tr li ng.
Cu 35: Khi hng c mua bn theo iu kin EXW, theo lnh ca nh cm quyn nc xut khu hng ha phi c kim tra trc khi gi i, vy ngi bn c phi tr chi ph kim tra ny khng? Tr li: Nguyn Th Thanh Lam NT2 v Trn Mai Bia N - NT2
Tr li: Theo quy nh ti mc B9, ngi mua phi tr bt c chi ph no cho vic kim tra hng ha trc khi gi, k c vic kim tra l do lnh ca nh cm quyn nc xut khu. Ngi bn ch phi tr chi ph kim tra hng khi vic kim tra c thc hin v mc ch giao hng ca ngi bn, nh quy nh ti mc B9.
Bin tp vin: Nhn xt: cu tr li ng.

Nhm bin tp
Cu 36: iu kin EXW (Incoterms 2010) c quy nh: ngi mua phi lm th tc thng quan xut khu. Vy ngi bn (nh xut khu) c cn quan tm n kt qu thng quan xut khu khng ? Ti sao ?
Tr li: Trn Th Hong Anh - NT2
Tr li: Ngi bn khng c ngha v thng quan xut khu cng nh khng phi chu chi ph cho vic ny.
Tuy nhin, Incoterms khng phi l cc quy nh bt buc, do : Nu hp ng c rng buc ngi bn thc hin thng quan xut khu hoc c iu khon quy nh min trch nhim cho ngi mua khi khng hon thnh c vic thng quan xut khu hng ha (do quy nh ca nh cm quyn...) th cho d khng phi chu chi ph cho vic thng quan xut khu, ngi bn vn phi quan tm n vic thc hin v kt qu thng quan xut khu.
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Nhm bin tp
Nu hp ng khng c rng buc g thm th ngi mua phi chu trch nhim v chi ph thng quan xut khu. Khi thng quan xut khu hng ha khng thnh cng th ngi mua chu trch nhim v vi phm hp ng.
Tuy nhin, trong trng hp ny ngi bn cn phi quan tm n kt qu thng quan xut khu v nu khng c php xut l hng trn th ngi mua s chu pht v vi phm hp ng. Tuy vy, ngi bn c th phi chu nhng tn tht ln hn v hng ha, chi ph vn chuyn hng tr li. Quan trng nht l ngi bn b mt mt hp ng xut khu hng cng nh i tc lm n l ngi mua.
Bin tp vin: Nhn xt: cu tr li ng.
Cu 37: iu kin EXW + Thng quan xut khu c ging vi iu kin FCA khng? Ti sao?
Tr li: V c Kin Lng NT2
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Nhm bin tp
Tr li: iu kin EXW + Thng quan xut khu vn khng ging vi iu kin FCA ch chi ph v ngha v bc hng ti thi im giao hng
Trong iu kin EXW, ngi bn phi giao hng t di quyn nh ot ca ngi mua ti c s ca ngi bn hoc ti a im ch nh m ngi bn khng cn xp hng ln phng tin tip nhn
Cn i vi iu kin FCA th ngi bn s phi giao hng cho ngi chuyn ch hoc ngi khc do ngi mua ch nh v ngi bn phi:
Bc hng ln phng tin vn ti ca ngi chuyn ch nu a im giao hng l c s ca ngi bn
Cn nu a dim ch nh giao hng l a im khc th ngi bn hon tt ngha v giao hng khi hng trn phng tin vn ti ca ngi bn v cha d xung Ni tm li gi FCA= Ga EXW + Ph bc hng lc i + Ph Th tc hi quan
Nh vy EXW +Thng quan xut khu th ngha v ca ngi bn vn cn thua FCA ch ri ro v chi ph t vic bc hng ngi bn phi chu ti a im giao hng khi hng c giao ti c s ca ngi bn
Bin tp vin:
Nhm bin tp
Nhn xt: cu tr li kh ng, ch thiu phn bit chi ph thng quan xut khu. Vit li nh sau: FCA v EXW + thng quan xut khu c nhng im ging v im khc nhau ch:
Nu trong iu kin FCA(ti c s ngi bn) v EXW + thng quan xut khu
th a im giao hng ca c hai iu kin l ngay ti c s ngi bn. Nhng trong iu kin EXW, ngi bn khng c ngha v v chu chi ph bc hng ln phng tin vn ti, trong khi vi iu kin FCA th ngi bn phi lm iu .
hai iu kin, ngi bn c ngha v thng quan xut khu cho hng ha trc
khi giao cho ngi mua. Nhng trong iu kin EXW + thng quan xut khu, ngi bn lm vic bng chi ph ca ngi mua, khc vi iu kin FCA ngi bn thng quan cho hng ha vi chi ph ca chnh mnh. Cu 38: Ti sao Vit Nam, khi xut khu ngi ta thng la chn iu kin FOB, cn khi nhp khu thng p dng CFR (C&F, CNF) hoc CIF, s la chn nh vy c ng khng? La chn iu kin thng mi Quc t ph thuc vo cc yu t no?
Tr li: Nguyn Th Hoi Dim NT2 v L Th Minh Chu NT2
Trang 71
Nhm bin tp
Tr li: 1. Vit Nam, khi xut khu ngi ta thng la chn iu kin FOB, cn khi nhp khu thng p dng CFR (C&F, CNF) hoc CIF v Nguyn nhn khch quan : Ngnh hng hi trong nc cha mnh Cc doanh nghip lm dch v hng hi v vn ti cha m rng c ra th trng nc ngoi, mng li vn ti ca Vit Nam nc ngoi cn qu t, h thng i l tha tht, cha p ng c nhu cu chuyn ch hng ha XNK Gi cc vn chuyn ca cng ty tu bin Vit Nam qu cao. Nguyn nhn l do tu c nt, lc hu,mc tiu hao nhin liu cao, chi ph cho sa cha ln Cht lng ca i tu bin cha cao Ngnh bo him cha thc s c uy tn Trc y Vit Nam ch c mt cng ty c quyn trong lnh lc bo him nn vic gii quyt khiu ni v bi thng tn tht chm tr v kh khn. V vy khi nhp khu chng ta thng chn CIF ngi xut khu c th mua bo him h mnh Cch tnh ph bo him ca cc cng ty bo him Vit Nam cha hp l
Nhm bin tp
Vn ca cc cng ty bo him cn t, khi s tin bo him ln thng phi ti bo him bn cc cng ty nc ngoi
Nguyn nhn ch quan
Tp qun mua bn ca ngi Vit ta t xa n nay l nh vy v tr thnh thi quen kh thay i Cc doanh nghip s ri ro trong thu tu v mua bo him
Do xut FOB v nhp CIF cc doanh nghip Vit Nam khng phi thu tu v mua bo him cho hng ha nn c th trnh c nhng ri ro nh gi cc tng, ph bo him tng, khng thu c tu, tu khng ph hp. V s ri ro nn chng ta nhng li cho khch hng nc ngoi Thiu kin thc v kinh nghim vn ti Cc doanh nghip XNK ca Vit Nam cha nm vng nghip v thu tu v bo him v t to dng mi quan h vi cc hng tu v cng ty bo him Trnh cn b ca nhiu doanh nghip cha p ng c. Hiu sai v 2 iu skin FOB v CIF : theo iu kin FOB th vic giao hng ti cng bc, cn CIF th vic giao hng ta cng n cho ngi mua nhng thc ra trong c 2 iu kin th vic FOB v CIF ( k c CFR) th ngi bn ch chu ri ro v cc ph tn lin quan n hng ha khi hng ha c giao ln tu ti cng bc
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Nhm bin tp
Cc doanh nghip gp kh khn v vn
Vn ca nhiu doanh nghip XK hay NK mt l hng thng l vn i vay t cc ngn hng, h khng c vn tr cc vn ti v bo him 2. Trc nhng kh khn khch quan v ch quan ca Vit Nam hin nay th s la chn ca cc doanh nghip XNK va c li m va c hi V li: - Khng phi thu tu v mua bo him cho hng ha nn c th trnh c nhng ri ro trong vic thu tu v mua bo him - Xut FOB gii quyt c tnh trng vn thp ca cc DNVN V hi:
- Xut FOB thu v lng ngoi t thp hn cho t nc so vi xut CIF. Nhp CIF s lm lng ngai t ra khi t nc cao hn so vi nhp FOB. Bi vy, cn cn nhp siu ca t nc ta s ngy cng trm trng hn. - Thng th nh XK s thu tu v mua bo him cc cng ty thuc nc h. Vy nu nhp CIF, xut FOB DNVN nhng quyn ny cho bn hng, v tnh khin cc DN bo him v hng tu trong nc mt i vic lm v quan trng hn l mt i c hi xy dng i ng tu bin v vn ti, pht trin cng nghip quc t ca Vit Nam
Nhm bin tp
-
DNVN tr nn b ng do khng nm c quyn vn ti Nu trc tip giao dch vi cc cng ty bo him hng hi v hng tu, ngi thu s c hng 1 khon commission. Ta khng giao dch th mt i khon ny vo tay bn hng
3. La chn iu kin thng mi quc t ph thuc vo Chng loi hng ha
Phng thc vn chuyn: ng b, ng thy, ng hng khng,... Yu cu v iu khon giao hng ca khch hng.
Thun li/bt li trong vic thc hin th tc hi quan. C s h tng: ng st, cng bin, sn bay,...
Nng lc cnh tranh ca hng tu, cng ty logistics v kh nng offer mc gi tt, n nh hay khng
Nng lc v tnh minh bch, kh nng gii quyt bi thng ca cng ty bo him trong nc.
Th mnh gia bn mua v bn bn trn bn m phn.
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Nhm bin tp
Bin tp vin: Nhn xt: cu tr li ng; tuy nhin nn ngn gn hn phn u ca cu hi. Gp tr li: Vit Nam, khi xut khu ngi ta thng p dng iu kin FOB, nhp khu theo iu kin CRF (C&F, CNF) hoc CIF l do nhng nguyn nhn sau y: Do thi quen bun bn. Do nng lc kinh doanh yu: khng bit cch thu tu, mua bo him cho hng ha, thm na nhiu nh kinh doanh khng am hiu v nghip v ngoi thng li cho rng: nu xut hang theo iu kin FOB, l ngi xut khu ht ngha v c th thanh ton tin c ngay, v cng hiu lm rng: nu xut khu theo iu kin CFR hoc CIF th cn giao hng tn cng ch cho nh nhp khu mi c thanh ton. Cn nhp khu theo iu kin CFR hoc CIF th c nhn hng an ton ti cng Vit Nam, gim bt ri ro trong qu trnh vn chuyn hng ha. Nhng nu nghin cu chi ph v ri ro ca Incoterms 2010 khng phi vy. Ngoi ra, cn c nguyn nhn l c 3 iu kin FOB, CFR v CIF u vn dng vi phng tin vn ti thy, trong khi Vit Nam khong 90% lng hng ha c vn chuyn bng phng tin thy, nn cc iu kin khc t c s dng. La chn iu kin thng mi ph thuc cc yu t sau: Loi hnh phng tin vn ti (thy, ng b, ng hng khng, phng tin vn ti a phng thc)
Nhm bin tp
Ph thuc vo trnh nghip v kinh doanh xut khu (nghip v m phn,
nm vng quy nh ca Incoterms, nghip v thu tu, thu bo him...) Th trong hp ng (th trng pha ngi mua hay ngi bn), th ch ng pha ai th ngi ginh c quyn la chn iu kin thng mi. Ph thuc vo cch thc chuyn ch hng ha, hng ri hay hng vn chuyn bng container. V d: i vi phng tin vn ti thy, nu l hng ri thng p dng iu kin FOB, CFR hoc CIF, hng ch bng container p dng FCA, CPT, CIP. Ph thuc vo tp qun thi quen bun bn. Ph thuc vo kh nng lm th tc xut nhp khu.
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Tong Hop Incoterms 2010

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TRNG I HC KINH T TP.

G NT 2 3 K34 thc hin

Gio vin hng dn: GS. TS. on Th Hng Vn

Ging ng NT 2 3 K34 thc hin

G NT 2 3 K34 thc hin

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

Thay i v s nhm v cc iu in v giao hng

Incoterms 2010 c 11 iu kin, trong c 2 iu kin mi DAT v DAP:

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

Incoterms 2010 c chia lm 2 nhm: ch trng n phng thc vn ti

thch hp c s dng trong tng iu kin. +

DAT, DAP, DDP. +

Nhm cc iu khon v giao hng bng ng bin hoc ng thy ni a:

FAS, FOB, CFR, CIF. Thay i i vi iu khon FOB

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

Lin quan n bn hng theo chui:

Phm vi p dng Incoterms

Incoterms 2010 c th c p dng cho c thng mi trong nc v thng mi quc t.

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

a. Ph THC (Terminal handling charge Ph bn bi)

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GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

d. B 4 iu khon trong INCOTERMS 2000

i vi c hai iu khon mi (DAP) v Delivery at Terminal (DAT) vic

giao hng din ra ti im ch xc nh.

Qui tc mi DAP trong Incoterm 2010 (Delivery at Place) bao gm tt c cc

i vi iu khon DAP, phng tin vn ti n cng c th l mt con tu, v

Vi qui tc mi DAT ca Incoterm 2010 (Delivered at Terminal), vic giao hng

G NT 2 3 K34 thc hin

mua v ngi bn mt cch hon ton bnh ng.

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

Incoterms ch r bn no trong hp ng mua bn c ngha v thu phng

Trch nhim i vi cc khon ph xp hng ti ga/trm c phn b r rng.

Ngha v ca ngi bn trong

Ngha v ca ngi bn trong

G NT 2 3 K34 thc hin

10. H tr thng tin v chi ph c lin quan

G NT 2 3 K34 thc hin

FOB, A3: hp ng vn ti:

xp hng c th, ngi bn c th la chn 1 a im ph hp nht ti cng xp hng ch nh.

B6: nu c quy nh th ngi mua cng phi chu chi ph lm th tc hi quan

xut khu, cng nh cc loi thu, l ph xut khu.

Thay thut ng giao dc mn tu bng thut ng giao ln tu

GVHD: Gs. Ts on Th Hng Vn

G NT 2 3 K34 thc hin

CIF, CIP: trong mc A3 ca Incoterm 2000 ch c hiu lc t a im giao hng

Phn A7: Thng bo cho ngi mua

GVHD: Gs. Ts on Th Hng Vn