thng nht trong vic lu thng hi phiu t trc ti nay cc nc t bn ban hnh cc lut v hi phiu nh: - Lut hi phiu

u Anh ban hnh nm 1882: "Bill of Exchange Act of 1882" (BEA) - Lut thng mi thng nht M, 1962 "Uniform Commercial Codes of 1962" (UCC) - Cng c Geneva k kt gia cc nc 1930, lut thng nht v hi phiu "Uniform Law for Bill of Exchange" (ULB). Vit Nam ang s dng p dng cng c ny. a)- Khi nim: Hi phiu l mt mnh lnh i tin v iu kin do Nh xut khu, ngi bn, ngi cung cp dch v k pht i tin Nh nhp khu, ngi mua, ngi nhn cung cp dch v v yu cu nhng ngi ny phi tr mt s tin nht nh, ti mt a im nht nh, trong mt thi gian nht nh cho Ngi th hng c quy nh trong hi phiu, hoc theo lnh ca ngi th hng ny tr cho ngi khc. b)- Cc thnh phn c lin quan: - Ngi k pht hi phiu: Nh xut khu, ngi bn, ngi cung cp dch v. - Ngi chu trch nhim thanh ton hi phiu: (Theo thanh ton tn dng chng t l Ngn hng m L/C, theo phng thc nh thu l Nh nhp khu, ngi mua, ngi nhn cung cp dch v). - Ngi hng li: Nh xut khu, ngi bn, ngi cung cp dch v (hay mt ngi khc c ch nh) c)- c im ca hi phiu: - Tnh tru tng: Trn t hi phiu c ghi s tin tr cho ai, thi gian, a im pht sinh hi phiu m khng ghi r nguyn nhn pht sinh hi phiu, tc ni dung kinh t ca hi phiu. - Tnh bt buc: Ngi tr tin bt buc phi tr tin hi phiu m khng c t chi v bt c l do g. Tnh bt buc ca hi phiu c php lut bo m. - Tnh lu thng: Hi phiu c th chuyn nhng t tay ngi ny sang tay ngi khc thng qua th tc k hu hi phiu trong thi gian hiu lc ca hi phiu. d)- Hnh thc ca hi phiu: - Hnh mu ca hi phiu di hay ngn khng h nh hng n gi tr php l ca n. Hi phiu c vit tay hay in sn theo mu u c gi tr, thng thng ngi ta s dng hi phiu in sn c cc khong trng cho ngi k pht in vo nhng ni dung cn thit. Tuy nhin, khi in vo, ngn ng to lp hi phiu phi bng mt th ting nht nh v thng nht vi ngn ng in sn trn mu. Thng thng l bng ting Anh. - Khng c vit ln hi phiu bng bt ch, mc hay mc d phai. - Hi phiu c lp thnh 01 hay nhiu bn. Thng thng, ngi ta lp thnh hai bn. Bn th nht c k hiu l (1), Bn th nh c k hiu l (2). Hai bn ny u c gi tr ngang nhau, nhng ch c mt bn c gi tr thanh ton. i vi nhng quc gia c tnh hnh chnh tr bt n, hi phiu c th c lp thnh ba hay bn bn. Nhng bn ny cng c gi tr ngang nhau. Tuy nhin, ch c bn n trc l c gi tr thanh ton v nhng bn cn li s mt gi tr hiu lc thanh ton. Hi phiu khng c bn chnh hay bn ph. e)- Ni dung hi phiu(ch khi tha mn nhng ci ny th BE mi c gi tr) Theo cng c Geneva 1930 (ULB) , mt hi phiu c coi l c gi tr khi c 8 ni dung sau: Tiu hi phiu: Hi phiu phi ghi tiu l Bill of Exchange hoc Drafts.

 a im v ngy k pht hi phiu: Thng thng, a im k pht hi phiu l ni k pht hi phiu hay mt ni khc v ni lp v ni c tr ca ngi k pht hi phiu c th khc nhau. Nu trn hi phiu khng c ghi ni k pht hi phiu th a ch bn cnh tn ca ngi k pht c coi l a im k pht hi phiu v nu trn hi phiu khng ghi a ch ca ngi k pht hi phiu th hi phiu khng c gi tr. Ngy k pht hi phiu c ngha quan trng. N chnh l thi im xc nh vic thnh lp hi phiu, ng thi cng l c s xc nh k hn tr tin ca hi phiu. N cng l c s xc nh thi hn ti a xut trnh b chng t, ng thi l c s kim tra tnh ng nht ca b chng t. Thng thng, ngy k pht hi phiu l ngy xut trnh B chng t cho ngn hng thanh ton. Trng hp thanh ton bng phng thc tn dng chng t, th ngy hi phiu khng c trc ngy giao hng ghi trn vn n (B/L), ha n (Invoice) v cng khng th sau ngy qu hn ca gi tr ca th tn dng (L/C). K hn tr tin: L ngy m ngi tr tin c nhim v tr tin. C hai loi. (thng thng c th hin bn cnh hoc pha di tiu hi phiu). + Tr tin ngay: C ngha l vic tr tin c thc hin ngay khi nhn thy hi phiu, v vy trn hi phiu s th hin l: "At sight of this first B/E of Drafts" + Tr tin sau: (Time-Usance BE)Vic thc hin tr tin c thc hin trong mt khong thi gian nht nh V d: - Tr sau X ngy khi nhn thy hi phiu: "At X days after sight" - Tr sau X ngy k t ngy k pht: "At X days after signes" - Tr sau X ngy k t ngy vn n: "At X days after bill of lading date" - Tr trong mt ngy c th trong tng lai: "On..(date) of this...firt or second B/E" Ngi th hng: Tn h, a ch ca ngi th hng phi c ghi r rng, y . Theo lut qun ch ngoi hi Vit Nam, ngi th hng hi phiu l cc ngn hng thng mi c chc nng kinh doanh ngoi hi v phi c Ngn hng nh nc cp giy php kinh doanh. Ngi tr tin hi phiu(ngi b k pht): Tn h ngi tr tin phi c ghi r rng, c th v ghi vo sau ch "To:". Nu s dng phng thc thanh ton Nh thu, sau "To:" phi ghi tn nh nhp khu. Cn khi s dng phng thc thanh ton Tn dng chng t th sau "To:" s ghi tn Ngn hng m L/C v ng thi, cn th hin thm S L/C, ngy pht hnh L/C. Ngi k pht hi phiu: Tn, a ch v ch k ca ngi k pht hi phiu c ghi bn phi gc di ca hi phiu. Ch k ca ngi k pht hi phiu phi l ch k ca ngi c nng lc hnh vi v nng lc php l th hin ch cam kt ca h nn s do chnh tay ngi lp hi phiu k. Yu cu phi k ch k thng dng trong giao dch. a im thanh ton:nu khng c quy nh khc th l a im ca ngi b k pht Lnh thanh ton hoc chp nhn thanh ton v iu kin mt s tin nht nh f)- Chp nhn hi phiu: L mt hnh thc xc nhn vic bo m thanh ton ca ngi tr tin i vi hi phiu khi n hn thanh ton. S chp nhn hi phiu c thc hin

bng cch: Ngi tr tin ghi vo mt trc, gc di bn tri ca hi phiu sau dng "To:" bng ch: "Accepted" k l ch k ca ngi tr tin. Trng hp, mt trc y kn ch, th vic th tc ny s thc hin mt sau hi phiu. Ch : Tuy nhin, ngi tr tin vn c quyn t chi, khng chp nhn hi phiu nu c nguyn do chnh ng, chng hn nh hng ha thc nhn khng ng vi hp ng k kt v s lng, cht lng, chng loi, hoc B chng t thanh ton bt hp l, khng nht qun, khng ph hp vi nhng iu khon, iu kin c quy nh. Mt hi phiu c k hn, nu c k chp nhn, s m bo s tin cy trong thanh ton v s d dng lu thng thun li hn trong vic chuyn nhng. g)- K hu hi phiu:(Endorsement) - Ch dng i vi nhng Hi phiu c k hn y l th tc chuyn nhng quyn s hu hi phiu t ngi th hng ny sang ngi th hng khc. Ngi k hu (Endorser) k chuyn nhng vo mt sau ca t hi phiu v trao cho Ngi c chuyn nhng (Endorsee). Vic k hu, th hin di cc hnh thc: K hu trng (Blank endorsement): Khng ch nh c th ngi th hng k tip l ai, m ch k tn m thi. Vi hnh thc ny, ngi no cm c hi phiu, coi nh l ngi th hng tip theo. K hu theo lnh (To order endorsement): Loi ch nh mt cch suy on ngi th hng hi phiu, thng c ghi nh sau: "Pay to the order of Mr. A" K hu hn ch (Restrictive endorsement): Cn gi l k hu ch danh. Trong hnh thc k hu ny, Ngi chuyn nhng nu r ch danh ngi th hng tip theo v ch c ngi m thi: "Pay to Mr.A only" K hu min truy i (Without recourse endorsement): Loi ny, ngi c chuyn nhng khng c quyn i li tin ca ngi chuyn nhng cho mnh nu ngi tr tin t chi tr tin. K hu bo lu (Conditional endorsement): Loi k hu c iu kin, i hi ngi c chuyn nhng phi thc hin mt s iu kin do ngi chuyn nhng ra.

h)- Bo lnh hi phiu: (Guarantee-Aval) - Ch dng i vi nhng Hi phiu c k hn y l s cam kt ca ngi th ba v kh nng thanh ton hi phiu cho ngi th hng khi n hn tr tin. Thng thng ngi bo lnh hi phiu l cc Ngn hng. Vic bo lnh s c thc hin bng cch ghi vo ch "bo lnh"(good as aval) v k tn vo c mt trc v sau ca t hi phiu. Ti mt s quc gia, ngi ta c th thc hin vic bo lnh bng mt vn bn ring, gi l bo lnh b mt. Trong phng thc thanh ton tn dng chng t, hi phiu c ghi "theo th tn dng s: ...., m ngy:... bi ngn hng m th tn dng l:........", v bn cht, y cng l mt hnh thc bo lnh hi phiu. i)- Khng ngh (protest): Khi n hn m ngi tr tin khng tr tin, Ngi th hng c quyn khng ngh ngi ny trc php lut. Giy khng ngh phi do ngi th hng lp trong thi gian khng qu 24 gi k t ngy n hn thanh ton hi

phiu. Trong giy khng ngh ny ghi r nguyn vn ni dung ca t hi phiu cng vi vic chp nhn, k hu, bo lnh (nu c) c xc nhn ca cng chng vin. j)- Chit khu hi phiu (Discount) - Ch dng i vi nhng Hi phiu c k hn y l mt hnh thc tn dng da trn c s t hi phiu. L mt nghip v ca Ngn hng, trong , Ngi th hng xut trnh hi phiu cha n hn tr tin cho Ngn hng, nhn li ngay mt s tin thp hn s tin ghi trn hi phiu. Trng hp c hai bn u ng , Ngi th hng s thc hin nghip v k hu chuyn nhng hi phiu cho ngn hng. Chnh lch gia s tin ghi trn hi phiu v tin Ngn hng chi ra, l li tc chit khu ca Ngn hng. Ngi th hng cng c th dng hi phiu th chp vay vn Ngn hng. MAU HOI PHIEU THAM KHAO No. 05HH2008 BILL OF EXCHANGE Hai phong, 05th November 2008

For EUR 3,590,000

At sight of this First Bill of Exchange (Second of the same tenor and date being unpaid) pay to the order of MILITARY COMMERCIAL JOINT STOCK BANK the sum of

Euro Three million five hundred ninety thousand only.

Value received and charge the same to account of Rensen Seatrade BV Drawn under Fortis Bank (Netherlands) Rotterdam Irrevocable Transferable Letter of Credit No. NLNL1NL07M327207dated 070705 To For FORTIS BANK (NETHERLANDS) HONG HA COMPANY ROTTERDAM