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INCOTERMS 2010
Lch s ca Incoterms
Mt y ban v cc iu khon thng mi vi s h tr
ca cc y ban ICC quc gia xy dng nn 6 qui tc u tin vo nm 1923: FOB, FAS, FOT, FOR, giao hng CIF v C&F B Incoterms u tin ra i nm 1936 Cc ln sa i: 1953, 1967, 1976, 1980, 1990, 2000 B Incoterms 2010 s bt u c hiu lc t ngy 1/1/2011.
Hp ng mua bn
Trc tin chng ta phi nu r: Xc nh cc bn M t hng ha Gi c hng ha (bao gm nhng khon no?) Kim tra hng ha ngha v v cc hn ch Cc mc dung sai v cht lng v s lng sn phm Thi hn giao hng, cc iu kin (hp ng vn ti?) Chnh xc ni giao hng cho ngi mua Chuyn giao ri ro (bo him?) Bo lu quyn s hu v chuyn quyn s hu ti sn
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Hp ng mua bn cng cn bao gm nhng ni dung: Ai s chu trch nhim lm th tc hi quan ti cng xut v ti cng nhp v chi ph (thu xut, nhp khu, VAT) Ai s chi khon g trong vic giao hng? Phng thc thanh ton bi ngi mua Ngi bn phi xut trnh nhng chng t g Cc iu khon bo hnh ca ngi bn v quyn khiu ni ca ngi mua Quyn ca cc bn iu khon bt kh khng Yu cu tu chnh th tn dng Ngn ng trong hp ng La chn lut iu chnh v c ch gii quyt tranh chp
Incoterms 2010
Cc ngha v ni chung ca ngi bn v ngi mua Giy php xut khu, y quyn chnh thc c xut khu,
cc th tc hi quan cho xut khu Giy php nhp khu, y quyn chnh thc c nhp khu, cc th tc hi quan cho nhp khu Hp ng vn ti v bo him Giao hng nhn giao hng Chuyn giao ri ro Phn b chi ph Thng bo cho ngi bn/ngi mua Xut trnh chng t Kim tra, ng gi, k hiu H tr lin quan n thng tin v chi ph lin quan
Incoterms 2010
Cc nc thang vi cc ngha v chuyn dn t ngi
bn sang ngi mua T trch nhim ti thiu n trch nhim ti a ca ngi bn Ghi nh: nh a tt c nhng ni dung vo trong hp ng mua bn tham kho Incoterms 2000 FOB New Orlen, USA?
Incoterms 2010
Cn nu r tt c cc iu khon trong hp ng mua
bn: FOB Mumbai, Incoterms 2010 Qui nh mt s trch nhim nht nh gia ngi mua v ngi bn theo hp ng mua bn CN THN: ng nhm ln vi trch nhim gia ngi vn ti hay ngi nhn trong hp ng vn ti hay vi cc quan h hp ng khc!
Incoterms 2010
Incoterms cc iu khon hp ng ch khng phi l
lut Ch p dng nu c nu trong hp ng Cng c th c p dng ngay c khi khng c nu c th trong hp ng: .. Theo thng l thng mi, vic s dng c tha nhn bi lut p dng
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ex work free carrier carriage paid to carriage and insurance paid to delivered at terminal delivered at place delivered duty paid
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Qui tc p dng cho bt k phng thc vn ti no: FAS free alongside ship FOB free on board CFR cost and freight CIP cost, insurance and freight
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Cc on A1 n A10 v B1 n B10 c sa i
n mc r rng nht v to thun li cho dch thut Gii thiu ngn gn ai cng nn c b) Ni dung - Cc ngha v v vic gii phng hng ha v l do an ninh - Gii phng hng ha v l do an ninh - Incoterms cng phn nh nhim v ca mi bn v ngha v thng tin v phn b chi ph - A2/B2 v A10/B10 thng tin hoc tr gip
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http://ec.europa.eu/ecip/security_amendment/procedures/in dex_en.htm T khai tm tt hng n (ENS) M: ngy 1/3/2003, thnh lp c quan Hi quan v Phng v bin gii thuc B An ninh ni a www.cbp.gov Sng kin an ninh vn ti container : http//www.cbp.gov/linkhandler/cgov/trade/cargo_security /csi/csi_strategic_plan.ctt/csi_strategic_plan.pdf C-PAT: i tc hi quan-thng mi chng khng b - i tc nh nc t nhn t thng 11 nm 2001
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5. C th s dng trong thng mi ni a 6. Bo him Incoterms 2010 sa i cc iu khon Institute Cargo (2009) 7. Ch n THC c phi l mt phn ca hp ng vn ti khng? 8. Bn hng theo chui ngi bn gia mua hng ha c chuyn i 9. Ch n ri ro s dng cc bin th ca cc qui tc Incoterms (chi ph v im chuyn giao ri ro?!!!)
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ng gi
Bo v hng ha trong qu trnh vn chuyn trnh h hng, mt mt, n trm S dng n v vn ti ph hp, tit kim K hiu, marketing Hng ha nguy him cc qui nh: Vn ti hng khng: IATA DGR Vn ti bin: IMDG Vn ti ng st: RID Vn ti ng b: ADR
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A Cc ngha v ca ngi bn A1 Cc ngha v ni chung ca ngi bn A2 giy php, thm quyn thng qua an ninh v cc th tc khc A3 hp ng vn ti v bo him A4 giao hng A5 chuyn giao ri ro A6 phn b chi ph A7 thng bo cho bn mua A8 chng t giao hng A9 kim tra, ng gi, k hiu A10 h tr v thng tin v cc chi ph c lin quan
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ri ro
chi ph
Thng quan XK
thng quan NK
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EXW Ch hng dn
Ph hp vi thng mi ni a ch khng ph hp vi
thng mi quc t Nu r im hng trong c s ca ngi bn thng nht t trc nu khng, ngi bn c th la chn Giao hng vo mt ngy c th hoc trong mt thi hn c th c hai bn thng nht Ngi bn khng c ngha v bc hng, nu bc th ngi mua chu chi ph v ri ro Khng thng quan XK, ch h tr Ngha v hn ch ca ngi mua trong vic cung cp thng tin v XK (thu, bo co) H tr trong vic xin giy php XK, y quyn chnh thc, thng qua an ninh nu ngi mua yu cu
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EXW Cc im chnh
Chuyn giao ri ro
- Khi giao hng v quyn nh ot cho ngi mua ti im thng nht (nu c) ti im giao hng Cc thng bo - Ngi bn thng bo cho ngi mua ngi mua c th n nhn hng - Ngi mua thng bo cho ngi bn nu ngi mua c quyn quyt nh thi gian v/hoc a im nhn hng - Nu khng thng bo chuyn giao ri ro t ngy hai bn thng nht hay ngy cui cng ca thi hn thng nht hng ha y c xc nh r l hng ha trong hp ng
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EXW Cc im chnh
Phn b chi ph: Ngi mua phi a) Chi tr ton b chi ph lin quan n hng ha t lc hng c giao cho mnh b) Chi tr bt k khon chi ph thm no do khng nhn hng khi ngi bn giao, hoc khng thng bo ph hp, min l hng ha phi c xc nh r l hng ha trong hp ng c) Khi cn, chi tr tt c cc loi thu XNK, thu v l ph, cng nh chi ph lm th tc hi quan khi XK, v d) Thanh ton li cho ngi bn tt c cc chi ph v l ph m ngi bn phi b ra h tr ngi mua
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EXW Cc im chnh
Kim tra ng gi k hiu - ng gi hng ha tr phi loi hng thng thng khng cn ng gi - ng gi sao cho ph hp cho vic vn chuyn tr kkhi ngi mua thng bo cho ngi bn v nhng yu cu ng gi c th trc khi k kt hp ng mua bn - K hiu ph hp H tr v thng tin, chi ph: - Nu ngi mua yu cu v chu ri ro cng nh chi ph, th ngi bn s cung cp hoc h tr trong vic xin cc loi giy t v thng tin cn thit cho vic XNK v vn chuyn hng ha n ch cui cng.
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chi ph
Thng quan XK
thng quan NK
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FCA Lu hng dn
Ph hp c vi thng mi ni a v thng mi QT Cn nu r ch no trong a im giao hng, nu khng th ngi
bn c quyn la chn ch giao hng Giao vo ngy thng nht hoc trong thi hn thng nht Nhng vn chnh: - Thng quan XK, giy php, y quyn chnh thc, th tc hi quan cho XK - Hp ng vn ti ngi bn khng c ngha v - Nu ngi mua yu cu hoc theo thng l thng mi v nu ngi mua khng a ra cc ch th tri ngc, th ngi bn c th thu ngi vn chuyn theo nhng iu khon thng thng nhng ngi mua chu ri ro v chi ph - Trong c hai trng hp, ngi bn u c th t chi khng thu ngi vn ti
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Chuyn giao ri ro Khi hng c giao vo quyn nh ot ca ngi vn ti ti ch thng nht (nu c) ti a im giao hng: - Nu l c s ca ngi bn th ngi bn phi bc hng ln phng tin vn ti - Nu ni khc, th ngi bn ch giao hng trn phng tin vn ti ca mnh trong tnh trng sn sng d xung - Ngi mua qun khng thng bo ngi vn ti (hay mt ngi khc) - Ngi vn ti khng nhn hng: chuyn giao ri ro t ngy thng nht, nu khng c ngy thng nht th t ngy ngi bn thng bo trong thi hn thng nht, nu khng c ngy thng bo th t ngy cui cng ca thi hn thng nht giao hng hng ha phi c nu r l hng ha trong hp ng
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Chng t giao hng L bng chng thng thng rng hng c giao vi chi ph do ngi bn tr Ngi bn phi h tr ngi mua trong vic ly chng t vn ti (nu ngi mua yu cu, chu chi ph v ri ro) Cc thng bo Ngi bn thng bao cho ngi mua: thng bo y (ngi mua chu chi ph v ri ro) rng hng c giao hoc ngi vn ti m ngi mua ch nh khng n nhn hng theo thi hn thng nht Ngi mua thng bo kp thi cho ngi bn: tn ngi vn ti (hoc ngi khc) Khi cn, thng bo thi gian mnh chn trong thi hn c thng nht Phng thc vn ti c s dng Ch giao hng trong a im nu 40
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ri ro
chi ph
Thng quan XK
thng quan NK
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CPT Lu hng dn
Nu r ch trong a im giao hng, nu khng th
ngi bn c th chn. Vo ngy thng nht hoc trong thi hn thng nht Nu r ch trong a im n thng nht. Nu ngi bn chu chi ph d hng theo hp ng vn ti th khng c quay li i ngi mua tr khi hai bn thng nht t trc Cc vn chnh: Thng quan XK, giy php, y quyn chnh thc, cc th tc hi quan cho XK Hp ng vn ti ngi bn phi thu vn ti t im giao hng thng nht n im ch thng nht
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chi ph
Thng quan XK
thng quan NK
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CIP Lu hng dn
Nu r ch trong a im giao hng, nu khng th
ngi bn c th chn. Vo ngy thng nht hoc trong thi hn thng nht Nu r ch trong a im n thng nht. Nu ngi bn chu chi ph d hng theo hp ng vn ti th khng c quay li i ngi mua tr khi hai bn thng nht t trc Cc vn chnh: Hp ng vn ti ngi bn phi thu vn ti t im giao hng thng nht n im ch thng nht Hp ng bo him phm vi bo him nh nht
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Hp ng bo him
t nht c phm vi bo him ti thiu theo qui nh ca cc iu (C)
trong cc iu khon bo him hng ha (Institute Cargo Clauses LMA/IUA) hay bt k iu khon no tng t Ngi bo him hoc cng ty bo him hng ha s y quyn ngi mua hay bt k bn no c quyn li bo him i vi hng ha c i bi thng trc tip t cng ty bo him Khi ngi mua yu cu v cung cp bt k thng tin cn thit no m ngi bn yu cu, th ngi bn s phi k hp ng bo him vi phm vi rng hn (nu cng ty bo him c bo him n phm vi ), v d nh phm vi bo him theo iu (A) hoc (B) hay bt k iu khon tng t no khc, hay phm vi bo him ph hp vi cc iu khon chin tranh hay iu khon nh cng hay bt k iu khon no khc, v ngi mua phi chu chi ph do m rng phm vi bo him nh vy
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ri ro
chi ph
Thng quan XK
thng quan NK
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DAT Lu hng dn
Nu r tn ga, v nu c th, ch c th trong ga (ni
giao hng) Vo ngy thng nht hoc trong thi hn thng nht Cc vn chnh: Thng quan XK, giy php, y quyn chnh thc, cc th tc hi quan cho XK Hp ng vn ti ngi bn phi thu ngi vn ti n ga c th ti cng c th hay im ch c thng nht Nu khng nu ga c th th ngi bn c th chn
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vn chuyn hng ha
ri ro
chi ph
Thng quan XK
thng quan NK
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DAP Lu hng dn
Nu r ch trong im ch Vo ngy c th hoc trong thi hn thng nht
Cc vn chnh: Thng quan XK, giy php, y thc chnh thc, cc th tc hi quan cho XK Hp ng vn ti ngi bn phi thu ngi vn ti n im ch c th Nu khng nu r ch, ngi bn c th chn Nu ngi bn phi chu chi ph d hng ti im ch theo hp ng vn ti th khng c quyn quay li i ngi mua tr phi hai bn c tha thun t trc.
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ri ro
chi ph
Thng quan XK
thng quan NK
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DDP Lu hng dn
Nu r ch giao hng ti im ch thng nht Vo ngy thng nht hoc trong thi hn thng nht
Cc vn chnh: Thng quan XNK, giy php, y quyn chnh thc, cc th tc hi quan XNK Hp ng vn ti ngi bn phi thu ngi vn ti n im ch thng nht Nu khng nu r ch giao hng ti im ch th ngi bn c quyn chn Nu ngi bn phi chu chi ph theo hp ng vn chuyn v vic d hng ti im ch th khng c quyn quay li i ngi mua tr phi c tha thun t trc
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ri ro
chi ph
Thng quan XK
thng quan NK
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FAS Lu hng dn
Nu r ch bc hng ti cng i Vo ngy thng nht hoc trong thi hn thng nht
Cc im chnh: Thng quan XK, giy php, y quyn chnh thc, cc th tc hi quan cho XK Hp ng vn ti khng c ngha v Tuy nhin, nu ngi mua yu cu hoc nu theo thng l thng mi v ngi mua khng c ch th khc kp thi, th ngi bn c th thu ngi vn ti theo nhng iu khon thng thng nhng ngi mua vn chu chi ph v ri ro Trong c hai trng hp, ngi bn c th t chi thu ngi vn ti, v nu nh vy th phi kp thi thng bo cho ngi mua
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ri ro
chi ph
Thng quan XK
thng quan NK
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Ngi bn phi giao hng ln boong tu hoc mua hng c giao ln boong. Vic ni n t mua l ch trng hp mua bn nhiu ln theo chui, rt thng dng trong bun bn hng nguyn liu.
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FOB Lu hng dn
FOB c th khng ph hp khi hng ha c giao cho
ngi vn ti trc khi c xp ln boong tu, v d hng ha trong container, m thng l c giao ti mt ga/trm no . Trong nhng trng hp nh vy, nn s dng qui tc FCA. Cc vn chnh: Thng quan XK, giy php, y quyn chnh thc, cc th tc hi quan cho XK Hp ng vn ti khng c ngha v Tuy nhin, nu ngi mua yu cu hoc nu theo thng l thng mi v ngi mua khng c ch th khc kp thi, th ngi bn c th thu ngi vn ti theo nhng iu khon thng thng nhng ngi mua vn chu chi ph v ri ro Trong c hai trng hp, ngi bn c th t chi thu ngi vn ti, v nu nh vy th phi kp thi thng bo cho 68 ngi mua
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Chuyn giao ri ro: Khi hng ha c c xp ln boong tu do ngi mua ch nh ti im bc hng ti cng i tr phi ngi mua khng thng bo hoc tu do ngi mua ch nh khng n ng hn nn khng th nhn hng, hoc kt thc nhn hng sm hn thi gian thng bo. Thng bo: - Ngi bn thng bo cho ngi mua: thng bo y cho ngi mua (ngi mua chu chi ph v ri ro) rng hng c giao hoc tu khng nhn hng theo thi gian thng nht. - Ngi mua thng bo cho ngi bn: thng bo y v tn tu, ch bc hng, v khi cn thit, thi gian giao hng la chn trong thi hn thng nht.
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chi ph
Thng quan XK
thng quan NK
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CFR Lu hng dn
Qui tc ny c hai im mu cht bi v ri ro v chi ph
c chuyn giao ti cc ni khc nhau. Mc d trong hp ng lun ni n cng ch, nhng c th li khng nu tn cng i, m mi chnh l ni ri ro chuyn t ngi bn sang ngi mua. Nu ngi mua c bit quan tm n cng i th hai bn nn nu cng r cng tt v cng i trong hp ng mua bn. CFR c th khng ph hp khi hng c giao cho ngi vn ti trc khi c xp ln boong, v d hng trong container thng c giao ti ga/trm. Trong nhng trng hp nh vy, nn s dng qui tc CPT.
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CFR Lu hng dn
Cc bn nn nu cng r cng tt ch ti cng ch, bi v cc chi ph chuyn hng n ch s do ngi bn chu. Cc vn chnh: Ngi bn phi thu hoc mua hp ng vn ti hng ha t ch giao hng (nu c) ti a im giao hng n cng ch c ch nh, hoc nu thng nht, n mt ch c th ti cng ch . Hp ng vn ti phi c k kt theo nhng iu khon thng thng v ngi bn chu chi ph, v qui nh vn chuyn bng tuyn ng thng thng m mt con tu cng loi thng i vn chuyn loi hng ha tng t.
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ri ro
chi ph
Thng quan XK
thng quan NK
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CIF Lu hng dn
Qui tc ny c hai im mu cht bi v ri ro v chi ph
c chuyn giao ti cc ni khc nhau. Mc d trong hp ng lun ni n cng ch, nhng c th li khng nu tn cng i, m mi chnh l ni ri ro chuyn t ngi bn sang ngi mua. Nu ngi mua c bit quan tm n cng i th hai bn nn nu cng r cng tt v cng i trong hp ng mua bn. CIF c th khng ph hp khi hng c giao cho ngi vn ti trc khi c xp ln boong, v d hng trong container thng c giao ti ga/trm. Trong nhng trng hp nh vy, nn s dng qui tc CIP.
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CIF Lu hng dn
Cc bn nn nu cng r cng tt ch ti cng ch, bi v cc chi ph chuyn hng n ch s do ngi bn chu. Cc vn chnh: Thng quan XK, giy php, y quyn chnh thc, th tc hi quan cho XK Hp ng vn ti Ngi bn phi thu hoc mua hp ng vn ti hng ha t ch giao hng (nu c) ti a im giao hng n cng ch c ch nh, hoc nu thng nht, n mt ch c th ti cng ch . Hp ng vn ti phi c k kt theo nhng iu khon thng thng v ngi bn chu chi ph, v qui nh vn chuyn bng tuyn ng thng thng m mt con tu cng loi thng i vn chuyn loi hng ha tng t.
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Hp ng bo him t nht c phm vi bo him ti thiu theo qui nh ca cc iu (C) trong cc iu khon bo him hng ha (Institute Cargo Clauses LMA/IUA) hay bt k iu khon no tng t Ngi bo him hoc cng ty bo him hng ha s y quyn ngi mua hay bt k bn no c quyn li bo him i vi hng ha c i bi thng trc tip t cng ty bo him Khi ngi mua yu cu v cung cp bt k thng tin cn thit no m ngi bn yu cu, th ngi bn s phi k hp ng bo him vi phm vi rng hn (nu cng ty bo him c bo him n phm vi ), v d nh phm vi bo him theo iu (A) hoc (B) hay bt k iu khon tng t no khc, hay phm vi bo him ph hp vi cc iu khon chin tranh hay iu khon nh cng hay bt k iu khon no khc, v ngi mua phi chu chi ph do m rng phm vi bo him nh vy
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