CHNG IV

CC IU KIN THANH TON QUY NH TRONG HP NG MUA BN NGOI THNG:

-IU

KIN -IU KIN -IU KIN -IU KIN

TIN T THI GIAN THANH TON A IM THANH TON PHNG THC THANH TON

Ti liu tham kho

Gio trnh TTQT trong ngoi thng nm 2002 GS inh Xun Trnh Gio trnh thanh ton quc t nm 2006 GS inh Xun Trnh Cm nang gii quyt tranh chp trong TTQT bng L/C PGS,TS Nguyn Th Quy Tp qun quc t: URC522, UCP600, eUCP 2006 1.1, URR 525 ICC Cc sch bo, tp ch c lin quan.

I. iu kin tin t

Mc ch nghin cu iu kin tin t: Nm c c im tin t s dng trong TTQT hin nay. Cch chn cc ng tin dng TT trong cc HMBNT Cch m bo hi oi nu tin t c bin ng gi.

1. Phn loi tin t

1.1 Phn loi theo phm vi p dng: Tin t th gii: l ng tin ng nhin c tt c cc quc gia trn th gii tha nhn l phng tin thanh ton quc t, khng cn c s tho thun gia cc quc gia. c im ca vng vi chc nng l TTTG: Khng dng th hin gi c hng ho Khng dng trong thanh ton cc HMBHH Ch dng tr n khi cn cn TTQT thm ht nu khng tm c PT khc thay th hoc dng nh phng tin d tr quc gia. Tin giy hin nay khng c i ra vng theo hm lng vng cng b.

1.1 Phn loi theo phm vi p dng:

Tin t quc t: L ng tin tp th ca mt khi kinh t quc t hoc ca mt t chc ti chnh no . SDR: L tin t ca cc nc thnh vin qu IMF. SDR ra i t nm 1967, sau khi v tr ca USD trong ch BW b lung lay bi s ph gi ca GBP v mt s ng tin mnh khc. Chc nng ca SDR: (Special Drawing Rights L phng tin d tr ca cc quc gia L phng tin thng k ca IMF Thanh ton tin pht trong vn ti quc t

1.1 Phn loi theo phm vi p dng:

EURO: Tin thn ca EURO l ng ECU tn ti t nm 1978 n 1998. C ch qun l ECU theo 2 cp: Ni khi EC Ngoi khi EC EURO chnh thc lu hnh t 1/1/1999 v n 30/6/2002, thay th hon ton tin QG cc nc thuc EC. NHTWCA (ECB) l c quan qun l tp trung, iu hnh chnh sch tin t i vi ng EURO, a ra cc quy nh nghim ngt i vi cc QG m bo gi tr tin t.

1.1 Phn loi theo phm vi p dng:

USD trong ch tin t BW: t 1944 n 1971. c im: L ng tin tnh ton L ng tin TTQT t do v nhiu bn Phng tin d tr quc t c i ra vng theo hm lng do CP M cng b. HK cng cam kt tin t ca tt c cc QG c t do chuyn i sang USD. Hin nay, USD ch l ng tin quc gia, sau 1972, USD mt v tr tin t quc t.

1.1 Phn loi theo phm vi p dng:

Ruble chuyn nhng: L ng tin chung ca khi cc nc thuc Hi ng tng tr kinh t Comecon hay cn gi l SEV. VN l thnh vin t 1978. RCN ch l tin tn dng, ghi trn s sch v c chc nng thanh ton nh: L ng tin tnh ton ng tin TT gia cc nc thnh vin khi SEV Phng tin d tr. RCN tn ti t 1963 n 1991 th bin mt khi khi SEV b gii th.

1.1 Phn loi theo phm vi p dng:

c im chung ca cc loi tin t quc t: Hin nay, ch c EURO v SDR cn tn ti v c s dng. C th l tin thc nh EURO v USD, cng c th l tin o nh SDR, RCN C th l tin quc gia c suy tn thnh tin quc t nh USD Ch c EURO, USD, RCN va c chc nng tin tn dng, va c chc nng thanh ton gia cc quc gia, ring SDR ch c chc nng tn dng, khng tham gia vo H TTQT trong cc H mua bn NT.

1.1 Phn loi theo phm vi p dng:

Tin t quc gia: L ng tin ca tng quc gia ring bit nh VND, USD, JPY Tin quc gia tn ti di 2 dng: Tin mt (cash) v tin tn dng (credit money) c im ca tin QG trong TTQT: Hin nay, hu ht tin QG khng c i ra vng theo hm lng vng Cc QG s dng c ch t gi th ni theo cc mc khc nhau Mc tham gia TTQT ca ng tin QG ph thuc vo v tr ca TTQG trn th trng tin t quc t v s la chn t do ca cc bn Ch ri ro t gi.

1.2 Cn c vo mc ch s dng tin t trong TTQT

Tin t tnh ton (account currency): L tin t c dng th hin gi c v tnh ton gi tr ca hp ng Tin t thanh ton (payment currency): L tin t c dng thanh ton n nn, thanh ton trong cc hp ng mua bn ngoi thng. Lu bin ng t gi gia ng tin tnh ton v ng tin thanh ton.

1.3 Cn c tnh cht chuyn i ca tin t

-

Tin t chuyn i: c 2 loi tin t c kh nng chuyn i: T do chuyn i hon ton: Cho php ch th nm gi ng tin c t do chuyn i sang cc loi tin t khc. T do chuyn i tng phn: c php chuyn i c km iu kin: Ch th chuyn i Mc chuyn i Ngun thu nhp ngoi t

1.3 Cn c tnh cht chuyn i ca tin t

Tin t chuyn khon: L ng tin c php chuyn nhng t ngi ny sang ngi khc qua h thng ti khon m ti NH. VD: RCN Tin t b tr: l ng tin thanh ton b tr qua h thng ngn hng trong ti khon theo cc hip inh TT b tr k kt gia CP hai nc quy nh

Cn c chn ng tin thanh ton trong hp ng

So snh lc lng, li th gia 2 bn mua v bn V tr ng tin c la chn trn th trng th gii Tp qun s dng ng tin thanh ton trn th gii

2. iu kin m bo hi oi
2.1 m bo hi oi theo vng: - Quy gi c v gi tr HH thnh vng khi k kt hp ng, v quy i vng ra ng tin TT vo thi im TT - m bo theo hm lng vng ca ng tin TT => hin nay khng dng - m bo theo gi vng ti th trng vng t do. Quy nh cch ly gi vng: - Th trng ly gi vng - Thi im ly gi vng - Ai cng b gi - Mc gi no?

2. iu kin m bo hi oi
2.2 iu kin c m bo ngoi hi: L iu kin cho php la chn mt ng tin tng i n nh, xc nh mi quan h t gi vi ng tin thanh ton m bo gi tr ca tin t TT. 2 cch m bo - Nu ng tin TT v ng tin tnh ton l mt => chn ng tin khc m bo - Nu ng tin TT khc ng tin tton: chn ng tin n nh l ng tin tnh gi Cn lu cch ly t gi xc nh gi tr thanh ton.

2. iu kin m bo hi oi
2.3 iu kin m bo theo r tin t: L vic m bo gi tr hp ng theo mt s loi tin t nht nh. - Cn quy nh r: Loi tin c la chn T l s lng ngoi t a vo r Cch ly t gi so vi ng tin c m bo. - C 2 cch m bo hi oi theo r tin t: Tng gi tr hp ng c iu chnh cn c vo mc bnh qun t l bin ng ca t gi hi oi c r tt Tng Gtr H c iu chnh cn c vo t l bin ng ca bnh qun TGH c r tt vo lc TT so vi lc k H.

V d:
Tn ngoi t EURO JPY CAD Tng T gi vi USD K H Lc TT 1.2045 1.2541 113 121 1.0238 1.0117 115.2283 123.2658 T l bng t gi (%) 4.12 7.08 -1.2 10

Theo cch 1: Mc bnh qun t l bin ng ca TGH c r tin t l 10/4=2.5% => tng gi tr hp ng phi iu chnh tng ng: 100%-2.5% = 97.5%

Theo cch 2: Bnh qun TGH ca r tt lc k hp ng = 115.2283/4=28.8071

Bnh qun TGH ca r TT lc thanh ton = 123.2658/4=30.8165 T l bin ng ca bnh qun TGH c r TT lc thanh ton so vi lc k hp ng l: (30.8165-28.8071)/28.8071*100% = 6.98% => tng gi tr H cn iu chnh li l: 100%-6.98% = 93.02%

2. iu kin m bo hi oi
2.4 m bo hi oi theo SDR hoc EURO. 2.5 m bo hi oi theo mc bin ng ca ch s gi c: - Cn c tnh hnh bin ng ca gi c hng ho ni chung trn th trng - Cn c vo tnh hnh bin ng gi c hng ho hay gi thnh sn xut loi hng ho . Ngoi ra, c th quy nh m bo theo cch: 1 phn gi tr hp ng c c nh, phn cn li s c thay i theo 1 trong nhng cch m bo trn.

II. iu kin v thi gian thanh ton

Mc ch nghin cu ca iu kin thi gian thanh ton: Hiu cch quy nh thi gian thanh ton trong cc hp ng mua bn ngoi thng => lin quan cht ch n lun chuyn vn ca 2 bn Dung ho li ch ca 2 bn khi ngi xut khu lun mun thu tin v cng sm cng tt cn ngi mua mun chim dng vn ca ngi bn cng lu cng tt.

Cc loi thi gian thanh ton quy nh trong hp ng

Thi gian tr tin trc Thi gian tr tin ngay Thi gian tr tin sau Thi gian tr tin hn hp Lu : Cc mc thi gian quy nh trong hp ng: Ngy k kt hp ng Ngy hp ng c hiu lc Ngy giao hng trn phng tin vn ti ch nh Ngy ngi mua nhn c chng t nhn hng Ngy ngi mua nhn c hng ho v kim nh cht lng

1. iu kin thi gian tr trc

L iu kin theo sau khi k hp ng nhng trc ngy giao hng, bn nhp khu tr cho ngi xut khu ton b hay mt phn s tin hng. Mc ch ca tr trc tin hng: Cp tn dng cho ngi xut khu m bo thc hin hp ng ca ngi NK

1.1 Tr trc cp tn dng cho ngi xut khu

Thi gian: Tr trc sau ngy k H hoc sau ngy H c hiu lc n trc khi giao hng. Gi tr tr trc: C th t 20%-100% tu tho thun ca 2 bn v mc tin cy ln nhau. S tin ny ph thuc vo nhu cu vay vn ca ngi bn v kh nng cp tn dng. Thi gian cp tn dng: T ngy ng trc tin hng n ngy ngi bn hon tr tin hng.

1.1 Tr trc cp tn dng cho ngi xut khu

CT gim gi: DP = PA[(1 + R)N - 1]/ Q Trong : DP: CK gi tr/1 n v hng ho PA: S tin ng trc R: Li sut theo nm N: Thi hn ng trc Q: S lng hng ho trong H. Gi hng trong trng hp ny l TA = TA DP*Q Sau khi ngi mua ng trc tin hng cho ngi bn, ngi bn s phi pht hnh 1 th bo lnh m bo s hon tr s tin ng trc v tin pht nu vi phm hp ng

1.2 Tr trc m bo thc hin hp ng (performance bond)

Trng hp:

a. Khi gi c ca hng ho trn th trng c xu hng gim xung so vi thi im k kt hp ng. Thi im: Trc ngy giao hng khong 10 n 15 ngy. Lu : Tr trc theo trng hp ny, ngi bn khng phi tr li cho khon tin ng trc. Gi tr tr trc: X theo CT PA = Q (HA - MA) Trong : PA l s tin ng trc Q: S lng hng ho trong H HA: Gi c hng ho trong hp ng PA: Gi c hng ho trn th trng

1.2 Tr trc m bo thc hin hp ng (performance bond)

b. Khi ngi NK khng c tim lc ti chnh nhp hng. Thi im: Tr trc trong khong 10 n 15 ngy trc ngy giao hng. Gi tr tr trc: Theo CT: PA = TA[(1 + R)N 1] + D Trong : PA: S tin ng trc TA: Tng gi tr hp ng R: Li sut vay ngn hng N: Thi hn vay ca ngi XK D: Tin pht vi phm hp ng

c im ca tin ng trc m bo thc hin H

Khon tin ng trc thng khng c tr li m bo tin ng trc bng th bo lnh ca ngi XK, m bo nu ngi XK khng giao hng phi hon li tin ng trc v chu pht Thanh ton tin ng trc: Khu tr vo ho n cui cng nu giao hng 1 ln v khu tr tng phn nu giao hng nhiu ln.

2. Thi hn tr tin ngay

2.1 Tr ngay sau khi ngi bn hon thnh ngha v giao hng ti a im giao hng ch nh (COD): Hon thnh ngha v giao hng l: - K nhn ln chng t giao hng (Exw: phiu xut kho, DAF l t khai hi quan) - Nhn vn n nhn hng xp (FAS) - Nhn vn n giao cho ngi giao nhn (FCA) Sau khi nhn c chng t lin quan, ngi bn thng bo cho ngi mua v ngi mua tr tin ngay cho ngi bn.

2. Thi hn tr tin ngay

2.2 Tr ngay sau khi ngi bn hon thnh ngha v giao hng ln phng tin vn ti (COB): Ch dng vi iu kin c s giao hng lin quan n VT ng bin l FOB, CIF Ngi XK hon thnh ngha v giao hng khi nhn c vn n xp hng ln tu (shipped on board B/L). Ngi XK thng bo vic giao hng cho ngi NK v ngi NK chuyn tr tin ngay khi nhn c thng bo.

2. Thi hn tr tin ngay

2.3 Tr tin ngay sau khi nhn c chng t (at sight/ Document against payment): Ngi NK tr tin ngay cho ngi XK sau khi nhn c b chng t TT do ngi XK gi n. B chng t gm nhng chng t g? Cc cch chuyn chng t: - Chuyn trc tip bng th/ CPN - Chuyn qua i din ca ngi NK - Chuyn theo phng tin VT qua thuyn trng - Qua h thng NH quc t. Cch th 4 l cch an ton nht, m bo quyn li cho c 2 bn.

2.3 Tr tin ngay sau khi nhn c chng t

iu kin trao chng t: C iu kin V iu kin Theo cc iu kin khc vic tr tin/ chp nhn thanh ton. Cc bc nghip v c bn: Ngi XK hon thnh vic giao hng v lp b chng t thanh ton. Gi b chng t ny ti ngi NK hoc NH. Ngi NK nhn b chng t kim tra tnh chn tht ca b chng t v tin hnh tr tin.

2. Thi hn tr tin ngay

2.4 Ngi mua tr tin sau khi nhn c chng t trong vng 5-7 ngy: Dng vi hng ho phc tp v quy cch, phm cht, chng loi, n gi. NH nhn chng t chuyn li cho ngi NK kim tra, gi li V. Khi ngi NK thanh ton NH mi k hu vn n. 2.5 Tr tin sau khi nhn xong hng ho ti cng n (COR)

3. Thanh ton tr tin sau

Ngi ta cn c vo 4 mc tr tin ngay quy nh thi gian tr tin sau. Cch quy nh c th l 90 ngy sau ngy nhn c b chng t, ngi mua s thanh ton tin hng cho ngi bn

4. Thanh ton hn hp

L cch quy nh kt hp c 3 iu kin thi gian TT k trn: Tr trc, tr ngay, tr sau. S dng vi hng ho phc tp, c thi gian bo hnh lu di nh my mc, thit b V d: 15% gi tr H s c ngi mua TT trc bng TTR trong vng 20 ngy k t ngy k H v ngi bn phi pht hnh mt th bo lnh m bo thc hin H. 85% gi tr H cn li s c thanh ton bng L/C khng hu ngang sau khi ngi bn xut trnh b chng t ph hp

IV. iu kin phng thc thanh ton

Phng thc thanh ton l ton b cc quy trnh, cch thc nhn tr tin hng trong giao dch mua bn ngoi thng gia ngi xut khu v ngi nhp khu, tc l cc cch ngi mua tr tin hng v ngi bn thu tin v. nh gi hiu qu thc hin hp ng mua bn ngoi thng

Mc tiu la chn phng thc thanh ton

Vi ngi bn: - Thu tin nhanh, cng sm cng tt theo iu kin ca hp ng. - Thu tin ng, y , trnh ri ro v t gi do ng tin mt gi. - M rng quan h bun bn vi i tc nc ngoi.

Mc tiu la chn phng thc thanh ton

Vi ngi mua: - Nhp hng ng s lng, m bo cht lng theo hp ng - Nhp hng v ng hn. - Trong iu kin nh nhau, thi gian tr tin cng lu cng tt - M rng c quan h bun bn vi i tc nc ngoi.

Cc vn cn lm r khi nghin cu cc phng thc thanh ton

Quy trnh nghip v thc hin thanh ton, cn c i tin ca ngi i tin Vai tr ca Ngn hng trong thanh ton Mc m bo quyn li v ngha v ca cc bn trong thanh ton Phm vi p dng Cc quy nh php l lin quan.

Cc phng thc thanh ton ph bin hin nay

PT chuyn tin (Remittance) PT ghi s (Account Open) PT th bo lnh (Letter of Guarantee) PT nh thu (Collection) PT u thc mua (Authority to purchase) PT tn dng chng t (Letter of Credit). 6 phng thc thanh ton ny chia thnh 2 nhm: PTTT Km chng t v PTTT khng km chng t.

Khi nim
PTTT km chng t l phng thc thanh ton trong cn c i tin ca ngi bn vi ngi mua c km theo chng t nhn hng. PTTT khng km chng t l phng thc thanh ton trong cn c i tin ca ngi bn khng km chng t nhn hng, ch c cc chng t i tin.

c im ca PTTT khng km chng t

Cn c i tin ca ngi bn i vi ngi mua l hng ho. NH ch ng vai tr l trung gian thanh ton Trnh t nghip v r rng, n gin cho cc bn tham gia Chi ph thanh ton r Phm vi p dng hn ch

Cc PTTT thuc nhm PTTT khng km chng t

PT chuyn tin PT Ghi s PT th bo lnh khng km chng t PT nh thu trn

c im ca nhm PTTT km chng t

Cn c i tin ca ngi xut khu vi ngi nhp khu l chung tu nhan hang NH va l trung gian thanh ton, va l ngi m bo an ton trong thanh ton Trnh t nghip v phc tp, qua nhiu bc hn Chi ph tn km hn Phm vi p dng rng hn

Cc PTTT thuc nhm PTTT km chng t

PT th bo lnh km chng t PT nh thu km chng t
PT tn dng chng t (L/C)

1. Phng thc chuyn tin (Remittance)

1.1 nh ngha: L phng thc thanh ton trong ngn hng theo yu cu ca khch hng (ngi chuyn tin) chuyn mt s tin nht nh cho mt ngi khc (ngi hng li) mt a im nht nh bng mt phng tin chuyn tin do khch hng yu cu. Lnh chuyn tin ca khch hng

Cc bn tham gia
C 4 ch th tham gia trong chuyn tin: Ngi tr tin/ ngi chuyn tin (Applicant) Ngi hng li (Beneficiary) Ngn hng chuyn tin (Remitting bank) Ngn hng trung gian (Intermediary bank)

X l ti khon
B tr ti khon Nostro: NH A NH B
N
Tk chuyn

C
Nostro B ti A

N
Nostro A ti B

C
TK ng hng

1.2 Phn loi

Cn c theo phng tin chuyn tin, c 2 loi: - Chuyn tin bng th (mail transfer remittance) - Chuyn tin bng in (Telegraphic transfer remittance TTR): c 2 hnh thc: >Chuyn in bng telex >Chuyn in bng SWIFT (Society Worldwide Interbank Financial Telecomunication)

u im ca Swift
Tc truyn tin nhanh Chi ph r Thng tin an ton v ni dung in c lp thnh form chun (thng gi l in MT, vi phng thc chuyn tin thng s dng in MT103 hoc MT202)

1.3 Quy trnh thanh ton

Chuyn tin ng trc tin hng:
(3)
Remitting Bank Intermediary Bank

(5) (2) (5) (4) (5)

Applicant

(1)

Beneficiary

B chng t chuyn tin ng trc

Hp ng ngoi thng Giy ng k kinh doanh Lnh chuyn tin Giy cam kt hon tr chng t

Quy trnh thanh ton

Tr tin sau khi giao hng:
Remitting Bank Intermediary Bank

Applicant

Beneficiary

B chng t
Hp ng mua bn ngoi thng Giy ng k kinh doanh B chng t nhn hng T khai hi quan

1.4 u, nhc im
u im: - Quy trnh nghip v n gin, r rng vi cc bn tham gia - Chi ph r Nhc im: - Khng an ton vi ngi xut khu - Thi gian tr tin c th b ko di do thng tin ca cc bn lin quan khng ng hoc khng y

1.5 Phm vi p dng

Thng c s dng nh l bc cui cng trong mt phng thc thanh ton hoc dng nh 1 PTTT c lp Nu dng nh 1 PTTT c lp th nn s dng vi cc giao dch phi thng mi nh chuyn tin du hc, i tin c tc, tri tc, chuyn tin kiu hi, thanh ton ph dch v

2. Phng thc ghi s (Account Open)

2.1 nh ngha: - PTTT ghi s l mt phng thc trong Ngi ghi s sau khi hon thnh ngha v ca mnh quy nh trong hp ng c s s m 1 quyn s n ghi n Ngi c ghi s bng mt n v tin t nht nh v n nh k nht nh do 2 bn tho thun, Ngi c ghi s s thanh ton cho ngi ghi s.

2.2 c im:
- Khng c s tham gia ca NH. - Ch m s n bin, khng m s song bin - Ch c 2 thnh phn tham gia phng thc thanh ton l ngi ghi s (ngi xut khu) v ngi c ghi s (Ngi NK) - Quy trnh nghip v v x l thanh ton hon ton do hai bn t tho thun, khng mang tnh cht quc t ho nh cc phng thc thanh ton thng qua NH - Gi c hng ho thng cao hn so vi cc
phng thc thanh ton tr tin ngay sau khi giao hng

2.3 Quy trnh nghip v

Ngn hng ti nc ngi ghi s
4

Ngn hng ti nc Ngi c ghi s

2

Ngi ghi s Ngi xut khu

1

Ngi c ghi s Ngi nhp khu

1. Ngi XK giao hng + chng t nhn hng cho ngi NK v m s ci ghi n Ngi nhp khu. 2,3,4 Ngi NK tin hnh vic tr tin sau khi kt ton s sch nh k vi ngi XK bng hnh thc chuyn tin qua NH.

2.4 Trng hp p dng

Hai bn tham gia phi thc s tin cy ln nhau Dng trong phng thc giao dch hng i hng, gi bn, i l kinh tiu. Dng vi cc hp ng giao hng nhiu ln, thng xuyn trong mt thi k nht nh Dng trong giao dch mua bn trong ni a ph bin hn trong TTQT.

2.5 Lu khi s dng phng thc ghi s

Hin nay, khng c mt b lut quc t hay tp qun quc t thng nht no iu chnh PTTT ghi s nn cc bn thng tho thun p dng lut quc gia ca nc m s ci. Khi k hp ng phi tho thun r: ng tin s dng ghi n trn s ci ca Ngi ghi s Cn c ghi n trn s ci (HP hay HTM) Cn c nhn n ca Ngi c ghi s l H thc hin hoc da vo kt qu tip nhn hng ho nh k giao hng v nh k thanh ton tin hng Phng thc chuyn tin iu khon pht nu thanh ton chm (mc pht v thi gian pht)

Nu s tin ghi n trn s ci v s tin nhn n khng ging nhau th gii quyt th no?
La chn mt bn th 3 c lp lm gim nh tr gi hng lc c giao v tr gi hng lc hng n a im nhn hng. Tuy nhin, trn thc t, s tin nhn n do ngi NK ghi nhn ch c gi tr tham kho, hai bn thanh ton theo s tin ghi trn s ci ca ngi ghi s

3. Phng thc th bo lnh (Letter of Guarantee L/G)

3.1 nh ngha: PT bo lnh l bt c mt s bo lnh, mt s cam kt hay bt c mt s cam kt thanh ton no ca trung gian ti chnh hoc ca php nhn hay th nhn bng vn bn l s bi thng mt s tin nht nh, nu n hn m ngi c bo lnh khng hon thnh ngha v nh quy nh trn th bo lnh. Ch gii thiu th bo lnh thanh ton.

4. Phng thc thanh ton nh thu (Collection)

4.1 Cc vn bn iu chnh nh thu: URC (Uniform Rules for Collection) Quy tc thng nht v nh thu: Do Phng thng mi quc t ICC ban hnh ln u tin vo nm 1958 v sa i 2 ln tip theo vo nm 1967 v nm 1978 Bn sa i mi nht c ICC ban hnh nm 1995 v c hiu lc bt u t 1/1/1996 l URC522.

Tnh cht php l ca URC522

c 168 nc tuyn b p dng L cc quy tc tu nn phi c 2 bn tho thun p dng v dn chiu vo ch th nh thu. Nu c xung t vi lut quc gia th phi s dng lut quc gia x l.

4.2 Khi nim

4.2.1 nh ngha nh thu: theo URC522 Nh thu l phng thc thanh ton trong , NH theo u nhim ca khch hng, tin hnh thu tin t ngi c ngha v tr tin hoc yu cu ngi c ngha v tr tin chp nhn thanh ton theo cc ni dung v quy nh trong ch th nh thu. nh ngha trong gio trnh thanh ton quc t

4.2.2 Phm vi p dng theo URC522

Nh thu hi phiu thng mi, HP ngn hng Nh thu sc Nh thu k phiu Nh thu ho n thng mi Nh thu c tc, tri tc Nh thu ph dch v (ph vn ti, ph i l, ph hoa hng)

4.2.3 Chng t s dng trong nh thu

Chng t ti chnh (Financial Documents): L cc chng t dng trong chi tr v thanh ton Chng t thng mi (Commercial Documents): L chng t pht sinh t mt hnh vi thng mi (thng thng l hnh vi mua bn hng ho).

4.2.4 Ch th tham gia nh thu:

NH chuyn nh thu Remitting Bank

2 4

NH thu h Collecting Bank

4 3

Ngi u nhim thu Principle

0

Ngi tr tin Drawee

4.3 Phn loi:

4.3.1 Nh thu phiu trn (clean collection): L phng thc nh thu ch km theo chng t ti chnh m khng c chng t thng mi. Cn c i tin ca ngi bn thng l hi phiu thng mi.

Quy trnh nghip v nh thu trn:

NH chuyn nh thu Remitting Bank
1 4
1 0 2 4

NH thu h Collecting Bank

4 3

Ngi u nhim thu Principle

Ngi tr tin

Drawee

0. Ngi XK giao hng cho ngi NK v lp b chng t nhn hng 1. Ngi XK k pht hi phiu i tin gi km theo ch th nh thu ti NH chuyn nh thu v gi chng t nhn hng ti ngi NK 2. NH chuyn nh thu chuyn tip chng t ti NH thu h 3. NH thu h xut trnh chng t ti ngi NK thu h tin 4. Ngi NK sau khi kim tra chng t, chuyn tr tin hng cho ngi XK

u, nhc im ca nh thu trn

u im: - Quy trnh nghip v n gin - C li cho ngi nhp khu, vic thanh ton v nhn hng tch ri nhau. Nhc im: - Bt li cho ngi xut khu - Khng pht huy c vai tr ca NH - Quyn li ngi nhp khu khng hon ton c m bo

Trng hp p dng
Dng trong trng hp cng ty c quan h ni b Dng nh thu phi thng mi Nu cc bn hon ton tin cy ln nhau v c quan h lm n lu di Dng trong hp ng XNK c gi tr nh

4.3.2 Nh thu km chng t

L nh thu trong gm cc loi: Nh thu km chng t thng mi v chng t ti chnh hoc nh thu km chng t thng mi khng km chng t ti chnh (Ngi xut khu thc hin vic i tin thng qua ho n thng mi). i vi nh thu km chng t, ngi ta c th cn c vo hnh thc tr tin ca ngi nhp khu phn loi thnh: Nh thu tr tin giao chng t - Document against payment (D/P) Nh thu chp nhn tr tin giao chng t Document against accecptance (D/A) Nh thu theo iu kin khc Document against others terms and conditions (D/OTC).

Quy trnh nghip v nh thu km chng t.

NH chuyn nh thu 1 4 0 2 4 4 3 NH thu h

Ngi u nhim thu

Ngi tr tin

0. Ngi XK giao hng cho ngi NK theo hp ng v lp b chng t TT 1. Ngi XK gi ch th nh thu km hi phiu v b chng t TT ti NH chuyn nh thu c ghi r iu kin nh thu km chng t. 2. NH chuyn nh thu chuyn ch th NT km b chng t ti NH thu h 3. NH thu h thc hin theo ch th, xut trnh chng t ti ngi NK. 4. Ngi NK thc hin theo iu kin nh thu (thanh ton hoc chp nhn TT) nhn b chng t.

u nhc im ca NT km chng t
u im: - Thng qua NH, ngi XK c th khng ch vic nhn hng ca ngi NK - Nu hng ho gp ri ro bt ng, hng ho vn thuc s hu ca ngi XK, h c th c i din sang nc ngi NK x l hng ho. - Nu ngi NK k chp nhn TT ln Hi phiu th bt buc phi thanh ton, nu khng s b kin ln to n.

u nhc im ca NT km chng t
u im: - Ngi NK c th thng qua NH thu h kim tra chnh xc ca b chng t c xut trnh. - Trong trng hp nh thu D/A, ngi NK c th chim dng vn ca ngi XK trong thi gian tr chm.

u nhc im ca NT km chng t
Nhc im: - C th gp ri ro t pha NH thu h - Ri ro do ngi NK t chi nhn hng (chp nhn thanh ton phn tin pht vi phm hp ng) - Vi ngi NK, ri ro khi ngi XK xut trnh b chng t gi. - Ri ro v t gi vi c 2 bn

Trng hp p dng
- c s dng kh ph bin hin nay do phn no m bo quyn li cho ngi XK. Tuy nhin, t l s dng NT trong cc DN VN thng l cc cng ty nh, cng ty t nhn, t c kh nng s dng PTTT L/C m khng phi k qu.

4.4 c im ca nh thu
Cng c i tin ca ngi XK i vi ngi NK l chng t nhn hng, khng cn c vo hp ng mua bn hng ho. Vai tr ca NH ch l trung gian thanh ton Vic i tin ch din ra sau khi hng ho c giao v lp c b chng t thanh ton.

4.5 Mt s lu khi s dng PTTT nh thu

NH khng ch vic nhn hng ca ngi NK thng qua b chng t nh th no? Ph nh thu c phn chia th no? Ngi NK cha tr tin nhng vn nhn c b chng t th trch nhim thuc v ai? Nu hng ho n trc chng t th ngi NK lm g i nhn hng?

5. Phng thc tn dng chng t

5.1 Ngun lut iu chnh: UCP500: Do phng TM quc t ICC ban hnh nm 1993, thay th cho bn UCP400. Tnh cht php l: L vn bn tp qun, khng c tnh cht bt buc, l quy tc tu . Phm vi p dng mang tnh cht quc t.

UCP 600 - Ni dung chnh

Gm 39 iu chia thnh cc ni dung: Quy nh v cc nh ngha Hnh thc, thng bo L/C v sa i L/C Ngha v v trch nhim ca cc bn lin quan - Xut trnh chng t - S lng, s tin, thi hn giao hng, thanh ton, xut trnh, cch giao hngL/C chuyn nhng: iu 38 n iu 39.

UCP 600 - Ni dung chnh

UCP600 c chia thnh 2 nhm iu khon chnh: - iu khon bt buc. - iu khon t chn: L nhng iu khon c bt u bng Unless otherwise stipulated in the Credit...

5.1 Ngun lut iu chnh:

ISBP 681 2007 ICC: Tp qun Ngn hng tiu chun quc t kim tra chng t theo th tn dng (International standard banking practices) eUCP 1.1 ICC 2007: iu chnh vic xut trnh chng t in t theo th tn dng Bn din gii s 1.1 nm 2007 URR525 1995 ICC: Quy tc thng nht hon tr tin theo L/C (Uniform Rules for bank to bank Reimbursement)

5.2 Khi nim:

Phng thc tn dng chng t l mt s tho thun, trong mt ngn hng (NH m th tn dng), theo yu cu ca khch hng (ngi yu cu m th tn dng) hoc nhn danh chnh mnh s tr mt s tin nht nh cho mt ngi khc (ngi hng li) hoc chp nhn hi phiu do ngi ny k pht trong phm vi s tin khi ngi ny xut trnh cho ngn hng mt b chng t ph hp vi nhng quy nh ra trong th tn dng.

5.3 Cc ch th tham gia phng thc tn dng chng t (iu 2-UCP600)

Ngi yu cu m L/C Ngi hng li th tn dng NH pht hnh NH thng bo NH xc nhn NH chit khu NH ch nh

5.4 Th tn dng (letter of credit)

Khi nim: L mt chng th trong NHPH LC cam kt tr tin cho ngi XK nu h xut trnh c cc chng t ph hp vi cc iu kin v iu khon quy nh trong LC Th tn dng c hnh thnh trn c s 1 HMBNT nhng li hon ton c lp vi hp ng c s.

Ni dung ch yu ca LC:
S hiu, i ch v ngy m LC Tn, a ch ca nhng ngi c lin quan n LC S tin, loi tin ca th tn dng (khng nn ghi bng mt s tuyt i m nn c dung sai v s tin) Thi hn hiu lc, thi hn tr tin, thi hn giao hng, thi hn xut trnh chng t. Ni dung v vn ti Chng t m ngi hng li phi xut trnh Cam kt tr tin ca NHPH LC iu khon c bit khc Ch k ca NHPH

a. Quy trnh thanh ton bng L/C theo UCP500:

1. Ngi yu cu m th TD vit giy yu cu m NH pht hnh NH thng bo 5 L/C gi ti NH ca mnh ngh pht hnh 1 thu cam Issuing Bank Advising Bank kt tr tin cho ngi NK 6 2. NH pht hnh 1 L/C cam 8 7 1 kt tr tin cho ngi XK v 6 5 3 gi ti NH thng bo l i l ca mnh. Ngi yu cu 4 Ngi hng li 3.NH thng bo nhn L/c Applicant Beneficiary thng bo cho ngi XK 4. Ngi XK nhn L/C, nu chp nhn L/C ->giao hng, nu khng chp nhn L/C -> ngh ngi NK thng qua NH pht hnh tu chnh L/C 5.Sau khi giao hng, ngi XK lp b chng t thanh ton, xut trnh ti NH thng bo v NHTB s chuyn b chng t ti NHPH. 6.Nu b chng t ph hp vi quy nh ca LC -> NHPH tr tin hay chp nhn thanh ton cc HP ca ngi hng li. Nu chng t khng hp l th NHPH t chi TT. 7.NHPH chuyn b chng t cho ngi NK 8. Ngi NK kim tra li b chng t. Nu chng t hon ton ph hp vi L/C th hon tr li tin cho NHPH. Nu b chng t khng ph hp th c quyn t chi thanh ton, t chi nhn chng t v trch nhim thuc v NH

5.5 Quy trnh thanh ton

2

5.5 Quy trnh thanh ton

b. Quy trnh thanh ton bng LC theo tp qun ti Vit Nam: 2
NH pht hnh Issuing Bank
6 8 7 2 8 5 3 5

NH thng bo Advising Bank

Chi nhnh NHPH Applicant Bank

8 7 1

Ngi yu cu Applicant

Ngi hng li
4

Beneficiary

Quy trnh1: Yu cu pht hnh LC

Ngi NK vit n yu cu pht hnh L/C gi n chi nhnh NH ti a phng ca mnh v lm cc th tc tr ph m L/c v k qu. Lc ny, chi nhnh NH tr thnh NH yu cu pht hnh LC (applicant bank) Cn c vit giy m L/C: Hp ng mua bn ngoi thng, UCP600, lut l, tp qun ang p dng gia 2 nc. T l k qu ph thuc: - Uy tn ca khch hng trong KD - S d thng xuyn trn TK ca khch hng - Hiu qu HKD, phng n kinh doanh Ph m L/C: cc NH quy nh khc nhau

Quy trnh1: Yu cu pht hnh LC

Bn cht php l ca n xin m LC l mt loi H dch v k kt gia NHPH v ngi yu cu, do vy, n xin m LC c iu chnh bi mt s vn bn lut: - Lut Thng mi VN 2005 - Php lnh ngoi hi 2005 - Php lnh hp ng kinh t - UCP600 o Lu : Khng nn a qu nhiu chi tit vo LC. 2 bn cng c th tho thun s dng LC iu chnh hp ng bng cch thay i cc ni dng ca H khi a vo n xin m LC.

Quy trnh 2: Pht hnh L/C ca NHPH

Chi nhnh NH pht hnh sau khi nhn c n xin m LC, thit k s b LC v gi ln Hi s. Hi s s kim tra li ni dung LC, nu ng s cho php pht hnh vi danh ngha ca NH m. Hnh thc pht hnh LC: - Bng th - Bng in - Hn hp c th v in Lu la chn NH thng bo (Quy nh trong UCP600).

Quy trnh 3: Thng bo LC ti ngi XK

NHTB sau khi nhn c LC t NHPH, phi kim tra tnh chn tht b ngoi ca LC m mnh thng bo. NHTB khng c ngha v phi gii thch, dch thut ni dung LC. Ngi XK kim tra li ni dung ca LC xem c ph hp vi HMBNT v lut l c lin quan m hai bn ang p dng khng? C m bo quyn li cho mnh khng?

Quy trnh 3: Thng bo LC ti ngi XK

Nhng cn c kim tra L/C: - HMBNT - UCP600: C ph hp vi tinh thn ca UCP600 khng? - Bn thn LC: C quy nh no mu thun vi nhau hoc mu thun vi lut l tp quan quc t khng? Nu chp nhn LC th ngi XK chun b giao hng, ngc li th yu cu ngi NK thng qua NHPH tu chnh LC cho ph hp. Mi tu chnh phi c NHPH gi i mi c hiu lc v NHTB cng c trch nhim kim tra tnh chn tht b ngoi ca sa i. Lu : ngy chp nhn LC v ngy chp nhn sa i L/C

Quy trnh 4: Giao hng

Sau khi hon chnh LC theo yu cu, ngi XK tin hnh giao hng cho ngi NK theo quy nh ca hp ng. Khi giao hng phi lu cc iu kin trong LC giao hng v lp chng t cho ph hp v ngy thng v ni dung.

Quy trnh 5: Xut trnh chng t i tin NHPH

Ngi hng li sau khi giao hng, lp b chng t thanh ton v xut trnh ti cc ngn hng theo ch nh trong LC. B chng t thanh ton gm: - Hi phiu - Chng t thng mi - Th yu cu i tin theo LC.

Quy trnh 5: Xut trnh chng t i tin NHPH

Khi nim th no l xut trnh ph hp - theo quy nh ca UCP600? Yu cu b chng t: - Phi loi chng t nh quy nh ca LC. - ng s lng chng t (bn gc, bn sao). - Ni dung chng t - Ngi lp chng t (phi c pht hnh bi c quan do LC quy nh)

Quy trnh 5: Xut trnh chng t i tin NHPH

Thi im xut trnh chng t: Phi trc ngy ht hn ca LC Theo quy nh ca L/C Nu ngy ht hiu lc ca LC ri vo ngy ngh (khng tnh trng hp bt kh khng) th ngy ht hiu lc s c gia hn vo ngy lm vic u tin tip theo. - Cc NH khng c ngha v phi nhn cc chng t ngoi gi lm vic ca mnh.

Mt s lu khi lp chng t
Quy nh v ngn ng to lp chng t Tn v tiu chng t Ngy thng lp chng t Chng t c cn phi k hay khng? Yu cu v ch k S bn gc v bn sao Vit tt trn chng t, chng t nhiu trang

Quy trnh 5: Xut trnh chng t i tin NHPH

5 M hnh i tin theo LC (iu 13UCP600): - Ngi hng li i tin NHTB (available with advising bank by payment): NHTB c NHPH u quyn thanh ton trc tip cho ngi hng li LC. - Ngi hng li i tin NH th 3 (available with Bank ABC by payment):NHTB c u quyn kim tra b chng t. Nu thy chng t ph hp vi yu cu ca L/C th chuyn b chng t ti NHPH v chuyn hi phiu ti NH th 3. NH th 3 se tr tin cho ngi hng li nu hi phiu ph hp vi u quyn hon tr k kt gia 2 NH (NHPH v NH th 3 )

Quy trnh 5: Xut trnh chng t i tin NHPH M hnh i tin

Ngi hng li yu cu c chit khu b chng t ti NHCK (available with any bank negotiation): CK theo UCP600, CK c ngha l nh gi v tr tin hi phiu v/hoc chng t bi mt NH c u quyn thc hin. NHCK sau khi kim tra chng t thy ph hp vi quy nh ca LC th tr tin cho ngi hng li v tip tc xut trnh chng t ti NHPH i tin. Ngi hng li i tin bng in (available with the issuing bank by TTR)

Quy trnh 5: Xut trnh chng t i tin NHPH

Ngi hng li xut trnh chng t i tin NHPH (available with the issuing bank by payment/acceptance). NHPH kim tra chng t: - Kim tra b mt chng t so vi cc yu cu v iu kin v iu khon ca L/C v theo quy nh ca UCP600. - Yu cu kim tra: s lng chng t, ni dung b mt chng t, loi chng t, ngi k, tnh cht chng t, s mu thun gia cc chng t - NHPH c mt thi gian khng qu 5 ngy lm vic ca NH k t ngy nhn c chng t kim tra chng t.

Quy trnh 5: Xut trnh chng t i tin NHPH

Nu chng t c sai bit so vi LC th sao? NHPH s x l nh sau: - Thng bo khng chm tr cho ngi hng li LC bit, gi chng t v ch nh ot ca ngi hng li - Hi kin ngi xin m LC v sai bit , nu ngi xin m chp nhn th vit cam kt tr tin gi ti NHPH v nhn chng t i nhn hng. - Nu khng b qua sai bit c, NHPH thng bo cho NHTB hoc ngi hng li trong vng 5 ngy k t ngy nhn chng t v tr li chng t cho Ngi XK nu khng s mt quyn t chi TT chng t c li

Quy trnh 6: NHPH chuyn chng t cho ngi yu cu m LC

NHPH sau khi kim tra chng t s thng bo kt qu kim tra cho ngi NK, yu cu ngi NK kim tra trong vng 1 n 2 ngy v tr li bng vn bn c chp nhn TT hay khng. y l quy nh ca ring cc NHVN vi khch hng. Thng thng, theo UCP600, NH s c 5 ngy lm vic NH kim tra chng t nhng cc NHVN ch kim tra trong vng 2 ngy sau chuyn chng t cho ngi NK kim tra v quyt nh chp nhn thanh ton.

Quy trnh 7: Ngi NK thng bo kt qu kim tra cho NH

Sau khi kim tra b chng t, ngi NK gi vn bn tr li NH v kt qu kim tra ca mnh.

Quy trnh 8: NHPH tr tin cho ngi hng li thng qua NHTB
Sau khi nhn c vn bn tr li ca ngi yu cu, NHPH s tr tin cho ngi hng li thng qua NHTB nu b chng t ph hp vi LC v UCP600. Ngc li, NHPH s t chi thanh ton b chng t m ngi hng li xut trnh.

5.6 Phn loi th tn dng

a. Nhm th tn dng gc: Phn loi theo tnh cht c th hu b: - Th tn dng c th hu ngang (Revocable L/C) - Th tn dng khng th hu ngang (Irrevocable L/C) Phn loi theo thi gian tr tin: - Th tn dng tr ngay (At sight L/C) - Th tn dng tr chm (Deffered L/C)

5.6 Phn loi th tn dng

Nhm th tn dng nghip v: - Th tn dng xc nhn (Confirmed L/C) - Th tn dng chuyn nhng (Transferable L/C) - Th tn dng iu khon (Red clause L/C) - Th tn dng gip lng (Back to back L/C) - Th tn dng i ng (Reciprocal L/C)

a. Th tn dng xc nhn
Khi nim: L loi th tn dng c 1 ngn hng th 3 ng ra xc nhn vic tr tin thay cho ngn hng pht hnh L/C. Vi L/C xc nhn, c nhng ai phi tr tin cho ngi xut khu? c s dng khi no? NH xc nhn do ai ch nh?

Th tn dng xc nhn
2b

NH xc nhn

3a

Confirming Bank
NH pht hnh Issuing Bank
1 2a

NH thng bo

Advising Bank
3b

Ngi yu cu Applicant

Ngi hng li Beneficiary

b. Th tn dng iu khon
Cn gi l th tn dng ng trc L loi th tn dng m NHPH cho php ngi hng li rt trc mt phn s tin tr gi ca L/C trc khi giao hng Quy trnh thanh ton: Tng t L/C khc, ch khc bit bc s 2, s 4 v s 5

c. Th tn dng chuyn nhng

Khi nim: L th tn dng khng th hu ngang cho php ngi hng li ca th tn dng c th yu cu NH chuyn nhng mt phn hoc ton b gi tr ca L/C cho mt hay nhiu ngi khc c gi l nhng ngi hng li th 2. S dng trong trng hp no?

Quy trnh thanh ton ca L/C Chuyn nhng (ti nc ngi XK)
Exporter 2
2 3

Exporter 1
2

5 1

Importer

Exporter 3

Quy trnh thanh ton ca L/C Chuyn nhng (qua nc th 3) 3

Buyer Trader Seller

NHPH

1 5

NHTB1

2 4

THTB2

d. Th tn dng gip lng

Khi nim: L 1 th tn dng c m dng lm vt th chp, m bo. L/C gip lng c s dng trong trng hp no? Phn tch quy trnh thanh ton ca L/C gip lng.

e. L/C i ng:
Khi nim: L loi L/C khng hu ngang ch c gi tr khi L/C kia i ng vi n c m ra. S dng trong trng hp no?

L/C i ng
Deffered baby L/C HMBNT

Bn t gia cng

Bn nhn gia cng

Master L/c at sight

f. Th tn dng tun hon

Khi nim: L th tn dng c s dng xong c th tr li gi tr nh c v c th tun hon trong 1 khong thi gian nht nh. S dng trong trng hp no? Khi s dng L/C tun hon cn lu thi hn ca L/C v thi hn tun hon.