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Li ni u Kim tra chng t l mt trong nhng k thut chng minh tnh chnh xc v trung thc ca ni dung khai bo hi quan

n c i tng. Kim tra sau thng quan thc hin trc , thng qua vic kim tra chng t v h s c lin quan n hng nhp khu. Nu ngn hng kim tra khng c sai st g th ngn hng s thanh ton cho ngi th hng.Cn nu c sai st th ngn hng s thng bo ngay cho khch hng( nu c th sa cha c),hoc thng bo cho ngn hng pht hnh( nu khng sa cha c). Trn thc t c rt nhiu sai st xy ra trong qu trnh lp chng t, thng gp vn l: Lp chng t sai li chnh t, sai tn, a ch ca cc bn tham gia, ca hng vn ti Chng t khng hon chnh v mt s lng. Cc sai st trn b mt chng t : s tin trn chng t vt qu gi tr ca L/C; cc chng t khng ghi s L/C, khng nh du bn gc; cc chng t khng khp nhau hoc khng khp vi ni dung ca L/C v s lng, trng lng, m t hng ho; cc chng t khng tun theo quy nh ca L/C v cng bc d hng, v hng vn ti, v phng thc vn chuyn hng ha

m bo trong vic thanh ton th cn phi kim tra b chng t tht k v chnh xc khng gy tn tht hay kh khn cho bn no c. I. Nguyn Tc Kim Tra Chng T: - Phi tht khn trng ngay sau khi nhn c y chng t ca khch hng. - B chng t phi y v mt chng loi v s lng, th hin ni dung ph hp vi cc yu cu ca L/C, bn thn cc chng t khng mu thun nhau v mt ni dung. V d: nh th tn dng yu cu xut trnh bao nhiu loi chng t, mi loi bao nhiu bn gc, bao nhiu bn sao, ngy pht hnh trong khong thi gian no, ni dung th hin ra sao, th b chng t do ngi th hng xut trnh phi p ng y cc yu cu . m bo ng qui nh ca L/C v UCP,ISB 1. Mt b chng t thanh ton ph hp vi L/C phi p ng c cc yu cu sau : Cc chng t phi ph hp vi lut l v tp qun thng mi m hai nc ngi mua v ngi bn ang p dng v c dn chiu trong L/C. Ni dung v hnh thc ca cc chng t thanh ton phi c lp theo ng yu cu ra trong L/C. Nhng ni dung v cc s liu c lin quan gia cc chng t khng c mu thun vi nhau, nu c s mu thun gia cc chng t m t ngi ta khng th xc nh mt cch r rng, thng nht ni dung thuc v tn hng, s lng, trng lng, gi c, tng tr gi, tn ca ngi hng lith cc chng t s b ngn hng t chi thanh ton v b chng t mu thun vi nhau.

B chng t phi c xut trnh ti a im qui nh trong L/C v trong thi hn hiu lc ca L/C. 1. Cch thc kim tra

kim tra s lc ban u: - kim tra ngy lp chng t c nm trong thi hn hiu lc ca L/C hay khng? - Xut trnh ct c ng thi hn hay khng? - Xem xt cc khon mc trn ct c ng v y theo yu cu ca L/C hay khng? - Ct c cp bi c quan no? Nu c quan khc cp th ct khng c gi tr. kim tra nhng yu t c bn ca b ct: - kim tra s tin tr gi ca b ct c nm trong phm vi tr gi ca th tn dng hay khng? + Nu s tin khng nm trong phm vi tr gi ca th tn dng th ngn hng s u tin hn cho th tn dng. - Vic giao hng tng phn c cho php trong trng hp cha s dng ht tr gi ca th tn dng m hay khng? nhng ct khc bit so vi L/C hoc cc ct khc vn c chp nhn: D liu trong mt ct khng ging ht nh khi c li vn ca tn dng,nhng khng mu thun vi d liu trong ct ,trong cc ct khc v trong th tn dng. Trong cc ct( tr ha n thng mi) hng ha c m t mt cch chung chung, nhng khng mu thun vi m t hng ha trong tn dng. a ch ca ngi th hng v ca ngi yu cu khng ging nh cc a ch qui nh trong tn dng hoc trong bt kz chng t qui nh no khc, nhng cc a ch c cng mt quc gia. Tm li: S sai lch v mt ni dung cng nh cch th hin so vi qui nh ca L/C u b coi l bt hp l v phi c chnh sa( nu c th).

2. Cch Thc Kim Tra Cc Chng T Trong B Chng T: 1. Hi phiu: - Kim tra y cc ni dung bt buc.(tiu hp.s hp,a im k pht,ngy thng k pht, s tin v loi tin trn hp, thi hn tr tin, ngi hng li, ngi k pht . .) - Hi phiu c gi tr thanh ton ca hi phiu phi l hi phiu bn gc, c ch k bng tay ca ngi k pht trn hi phiu

- Kim tra ngy k pht hi phiu c trng hoc sau ngy k vn n( B/L) v trong thi hn hiu lc ca L/C hay khng. V sau khi giao hng, nh xut khu hon tt b chng t gi hng ri mi k pht hi phiu i tin. - Kim tra s tin ghi trn hi phiu, s tin ny phi nm trong tr gi ca L/C v phi bng 100% tr gi ho n. - Kim tra thi hn ghi trn hi phiu c ng nh L/C quy nh hay khng?. Trn hi phiu phi ghi At sight nu l thanh ton tr ngay hoc at...days sight nu l thanh ton c k hn. - Kim tra cc thng tin v cc bn lin quan trn b mt hi phiu: tn v a ch ca ngi k pht ( drawer), ngi tr tin ( drawee). Theo UCP - 500, ngi tr tin l ngn hng m L/C. + Ngi k pht hi phiu: c ghi gc di bn tay phi ca hi phiu vi y cc chi tit: Tn giao dch ca n v xut khu phi c th hin ging nh mc Beneficiary trn L/C. Ch k ca ngi i din xut khu v con du. +Ngi hng li hi phiu: Cn c ghi r v y tn giao dch ca ngi hng li ngay sau mc pay to the order of.(thng l cc NH c php kinh doanh ngoi hi). - Kim tra s L/C v ngy ca L/C ghi trn hi phiu c ng khng? - Kim tra xem hi phiu c k hu hay cha. Nu b chng t c chit khu trc khi gi n ngn hng th trn mt sau hi phiu phi c k hu ca ngn hng thng bo hoc hi phiu c k pht theo lnh ca ngn hng thng bo Mt s trng hp bt hp l thng gp khi kim tra hi phiu + Hi phiu thiu hoc khng chnh xc v tn v a ch ca cc bn c lin quan + hi phiu cha k hu + S tin ghi trn hi phiu bng s v bng ch khng khp nhau hay khng bng tr gi ho n + Ngy k pht hi phiu qu hn hiu lc ca L/C + S L/C v ngy m L/C ghi trn hi phiu khng chnh xc 3. Kim tra ha n thng mi trong phng thc thanh ton tn dng chng t.

Kim tra s bn ha n c ng vi yu cu ca L/C hay khng. S bn ny

thng khng c nh m ty theo yu cu ca nh nhp khu nhm mc ch p ng c nhng yu cu cn thit. Kim tra ngi lp ha n c phi l ngi th hng c quy nh trong L/C hay khng, kim tra cc yu t lin quan nh tn cng ty, a ch , s in thoi, s fax Vic ghi tn , a ch ngi lp ha n bt buc phi theo ng trong L/C, k c khi ni dung tham chiu ny b ghi sai, trong ha n thng mi v cc chng t khc ngi lp cng phi ghi sai nh trong L/C. Nu ngi lp ghi ng vi thc t th c th b xem l bt hp l. Trng hp L/C ghi sai tn cng ty mua hay bn rt thng xuyn xy ra, hn ch chi ph khng cn thit, n v xut khu khng yu cu chnh sa L/C m khi lp chng t cng ghi sai nh trong L/C. Kim tra tn, a ch ngi mua bng cch i chiu vi mc Applicant ca th tn dng xem c ph hp khng, trng hp L/C chuyn nhng th tn ngi mua c th hin trn ha n phi l ngi th hng th nht ch khng phi ngi m tn dng. Kim tra vic m t hng ha phi chnh xc tng ch mt v y nh trong L/C yu cu. Nu trong ha n th hin sai bit v li chnh t cng c th l nguyn nhn ngn hng nc ngoi tr hon vic thanh ton d iu ny khng lin quan, nh hng ti cht lng hng ha. Kim tra n gi hng ha trong ha n thng mi v L/C c ging nhau khng. Trng hp L/C ghi n gi cho mi kg m ha n thng mi ghi tnth cng c chp nhn, min l khng lm thay i n gi tht ca hng ha. - Kim tra s lng, trng lng hng ha: Truc tin xem L/C c cho php giao hng tng phn hay khng? Nu khng th tng tr gi ha n phi khp vi L/C hay nm trong dung sai cho php ca L/C. Nu c th tng tr gi ca ha n c th nh hn ca L/C nu nh nhp khu ch giao hng . Da vo ngy giao hng trn vn n, nu ngy ny trng hay sau ngy ht hn giao hng th y l ln giao cui cng. Thanh ton vin phi cng tr gi ln giao ny

vi tt c nhng ln trc. Tng tr gi ny phi nm trong phm vi ca L/C vi dung sai theo quy nh. Khi kim tra n gi Ngn hng, cn lu c iu kin giao hng (FOB, CIF,) Cn kim tra xem nhng iu kin ny c ng theo yu cu ca L/C khng ? - Kim tra s tin trn ha n: + S tin ghi bng s : ghi theo kiu Anh. Nu giao hng 1 lc, nhiu chng lai khc nhau th tr gi tng loi hng cng nh tng tr gi phi uc tnh ng. + S tin bng ch : phi khp vi s tin bng s v ng chnh t. n v tin trn ha n phi ging trn Hi phiu v L/C. Kim tra nhng d kin khc: Trn ha n c th c th hin thm cng bc d, cng d hng, cng chuyn ti Nu c nhng thng tin ny th phi ng nht vi thng tin trn vn n hay nhng chng t lin quan. Ngai ra phi ghi trn ha n v contract no., packing, shipping mark Kim tra cc yu cu khc ca L/C i vi ha n: Ha n phi c k i chng. Ngha l yu cu i din bn mua kim tra hng ha v k tn ha n. Nu L/C quy nh th ha n phi c k tn d trong UCP khng yu cu. N c th hin trn L/C nh sau SIGNED COMMERCIAL INVOICE IN 3 FOLDS hay MANUALLY SIGN INVOICE IN TRIPLICATE.

Bt hp l thng gp khi kim tra ho n thng mi:


- Tn v a ch ca cc bn c lin quan c ghi trn ho n thng mi khc vi L/C v cc chng t khc. - S bn ho n pht hnh khng theo yu cu ca L/C. - S lng, n gi, m t hng ho, tng tr gi, iu kin ng gi v k m hiu hng ho trn ho n khng chnh xc vi ni dung ca L/C. - S L/C v ngy m L/C khng chnh xc. - Cc d kin v vn ti hng ho khng ph hp vi B/L. - Khng c ch k theo quy nh ca L/C.

4. Kim tra chng t vn ti a phng thc.

Kim tra c tnh t nhin chung ca hng ha; k hiu, m hiu cn thit nhn bit hng ha; tnh cht nguy him hoc mau hng ca hng ha; s lng kin hoc chic; trng lng c b ca hng ha hoc s lng ca hng ha c din t cch khc. Kim tra tnh trng bn ngoi ca hng ha; Kim tra tn v tr s chnh ca ngi kinh doanh vn ti a phng thc; Kim tra tn ca ngi gi hng; Kim tra tn ngi nhn hng nu ngi gi hng nu tn; Kim tra a im v ngy ngi kinh doanh vn ti a phng thc tip nhn hng ha; Kim tra a im giao tr hng; Kim tra ngy hoc thi hn giao tr hng ti a im giao tr hng, nu cc bn lin quan tha thun; Kim tra xem c nu r chng t vn ti a phng thc l loi chng t chuyn nhng c hoc khng chuyn nhng c; Kim tra ch k ca ngi kinh doanh vn ti a phng thc hoc ca ngi c ngi kinh doanh vn ti a phng thc y quyn; Kim tra cc ph vn chuyn cho mi phng thc vn ti nu cc bn lin quan tha thun, hoc cc ph vn chuyn, ng tin thanh ton cc ph m ngi nhn hng thanh ton, hoc s din t khc v cc ph s c ngi nhn hng thanh ton; Kim tra tuyn hnh trnh d nh, phng thc vn ti trong tng chng v cc a im chuyn ti nu c bit khi pht hnh chng t vn ti a phng thc; Kim tra cc chi tit khc m cc bn lin quan nht tr a vo chng t vn ti a phng thc, nu khng tri vi quy nh ca php lut

5. Chng t bo him
L chng t do ngi bo him cp cho ngi c bo him, nhm hp thc ha hp ng bo him v c dng iu tit quan h gia t chc bo him v ngi c bo him. Trong mi quan h ny, t chc bo him nhn bi thng cho nhng tn tht xy ra v nhng ri ro m hai bn tha thun trong hp ng bo him, cn

ngi c bo him phi np cho ngi bo him mt s tin nht nh l ph bo him. Chng t bo him thng c dng l n bo him v giy chng nhn bo him. a) n bo him (Insurance policy): L chng t do t chc bo him cp, bao gm nhng iu khon ch yu ca hp ng bo him, nhm hp thc ha hp ng ny. - n bo him gm c: + Cc iu khon chung v c tnh cht thng xuyn, trong ngi ta quy nh r trch nhim ca ngi bo him v ngi c bo him. +Cc iu khon ring v i tng bo him (tn hng, s lng, k m hiu, tn phng tin ch hng ...) v vic tnh ton ph bo him.

b) Giy chng nhn bo him (Insurance certificate) L chng t do ngi bo him cp cho ngi c bo him xc nhn hng ha c mua bo him theo iu kin hp ng. Ni dung ca giy chng nhn bo him ch bao gm iu khon ni ln i tng c bo him, cc chi tit cn thit cho vic tnh ton ph bo him v iu kin bo him tha thun. C gi tr php l thp hn n bo him

c) Kim tra chng t bo him: 1. Kim tra loi chng t bo him c xut trnh c ng quy nh hay khng: n bo him (Insurance Policy) hay chng nhn bo him (Insurance Certificate)

V php l Chng nhn Bo him khng c gi tr bng Bo him n v n c nhng mt hn ch khi ra trc to. Do vy ngi mua ClF / ClP thng khng chp nhn Chng nhn bo him m phi l n bo him. Tuy nhin M c hai loi Chng t bo him ny c coi c gi tr nh nhau. Bo him n th hin c tt c cc iu khon ca hp ng bo him. V vy nu c kin tng to n ch cn cn c vo bo him n xt x. So vi giy chng nhn bo him, n bo him c s dng ph bin hn v n hon chnh v c gi tr nht c bit khi xt x tranh chp.

2. Kim tra s lng bn chnh c xut trnh theo quy nh ca L/C (Nu chng t bo him th hin l c pht hnh nhiu hn mt bn gc th tt c cc bn gc phi c xut trnh tr khi th tn dng quy nh khc). Chng t bo him khng cn phi gi theo hng ho v n khng lin quan n vic nhn hng m ch cn thit cho vic lp chng th khiu ni i bi thng. Do vy, ngi c bo him phi nm gi ton b (cc) bn gc nhm s dng n nh l cng c bo v quyn li ca mnh.

3. Kim tra tnh xc thc ca chng t bo him: Chng t bo him c c k xc nhn ca ngi c trch nhim hay khng Chng t bo him phi th hin trn b mt c pht hnh v k tn bi C ng ty bo him hay Ngi bo him hay i l y quyn ca h k pht. Mi Cng ty bo him c Mu chng t bo him khc nhau, vi tiu , tn, a ch ca n. Khi k pht chng t bo him, cng ty phi ghi r tn ca mnh, hoc i l phi ghi r tn ca mnhv thay mt ai k pht

4. Kim tra loi tin v s tin trn chng t bo him: Tr khi qui nh khc trong th tn dng, loi tin bo him ghi trong chng t bo him phi l loi tin ca th tn

dng. Trong thc t cc L/C u quy nh gi tr bo him bng 110% tr gi ho n. Do vy thanh ton vin s i chiu s tin trn chng t bo him v ho n theo quy nh ca L/C. ng tin c bo him phi l ng tin ca th tn dng thc ra y l thng l ca thtrng bo him quc t m ngn hng phi chp nhn. Nu ng tin bo him khc vi ng tin ca th tn dng ngn hng s khng bit chnh xc tng gi tr bo him c t ngquy nh hay khng, v s c khc bit trong t gi hi oi. S tin bo him c tnh bng tr gi hng ho CIF hoc CIP (ni n) cng vi 10% l quy nh ca nghip v bo him quc t. Tuy nhin 2 bn lin quan cng c th tho thun khc v d s tin bo him c th l 115 hay 120 % ca tr gi ho n... Ho n thng mi phi ghi r s tin trong i a s trng hp l tr gi hng ho. Tuy nhin c trng hp s tin li bao gm nhiu gi tr khc nhau, v d nh bao gm c li tr chm. Trng hp ny ngn hng khng xc nh c th gi tr hng ho l bao nhiu tnh tin bo him(110%). Do vy trnh phc tp trong vic tnh tr gi bo him, ngi hng nn lp ho n ghi chnh xc gi tr hng ho, s tin khc nu c phi c ghi tch bit hoc c ho n ring. Khi tr gi CIF hoc CIP khng th xc nh c t chng t, th s tin bo him phi c tnh ton da trn c s ca tng s tin thanh ton hoc tng gi tr hng ha trn ha n, ty theo s ln hn.

5. Kim tra tn v a ch ca ngi c bo him c ng theo quy nh ca L/C hay khng? ng thi kim tra vic chuyn nhng quyn bo him hng ha c hp l hay khng? Ngoi tr c quy nh khc, tn v a ch ca ngi c bo him phi l nh xut khu (ngi th hng) v vic chuyn nhng quyn bo him hng ho cho nh nhp khu phi c th hin bng hnh thc k hu trng (blank endorsed) tng t nh trng hp chuyn quyn s hu i vi chng t vn ti

6. Kim tra ngy lp chng t bo him

Ngy hiu lc ca chng t bo him thng thng s l ngy pht hnh (tc l ngy k). Ngy ny khng th sau ngy giao hng, v ngi mua chu mi ri ro, sau khi hng giao qua lan can tu (CIF) hoc giao cho ngi chuyn ch(CIP) Nhng nu c tn tht v hng ho ngi mua s yu cu cng ty bo him bi thng v bo him c hiu lc trc hoc cng ngy . Ngc li chng t c k sau ngy giao hng th ngi mua s chu ri ro nu c tn tht. Do vy nu th tn dng khng ni khc chng t BH k pht sau ngy giao hng s b ngn hng t chi. Tuy nhin ngn hng s chp nhn chng t BH k pht sau ngy gi ao hng nu c iu khon ghi r gi tr hiu lc ca n bt u t ngy giao hng

7. Kim tra ni dung hng ho trn chng t bo him: cc m t v hng ho v s liu khc phi ph hp vi L/C v cc chng t khc. Theo iu 37c UCP -500, vic m t hng ho c th chung chung nhng khng c mu thun vi L/C.

8. Kim tra cc d kin v vn chuyn hng ho trn chng t bo him: tn tu, cng xp hng, cng d hng c ph hp vi L/C hay khng

9. Kim tra cc c quan gim nh tn tht v ni khiu ni, bi thng phi ph hp vi quy nh ca L/C

10. Kim tra ph bo him c thanh ton hay cha (i vi trng hp L/C quy nh phi ghi r)

11. Kim tra cc iu kin bo him c ph hp vi yu cu ca L/C hay khng Cc bt hp l thng gp i vi chng t bo him: S bn chnh c xut trnh khng theo yu cu ca L/C Tn hoc a ch ca cc bn lin quan n chng t bo him khng chnh xc Chng t bo him khng k hu chuyn quyn s hu bo him hng ho cho nh nhp khu M t hng ho v nhng thng tin khc khng khp vi L/C hoc cc chng t khc Mua bo him sau khi giao hng lm tu hoc khng nu ngy lp chng t bo him Khng nu s lng bn chnh c pht hnh Khng nu hoc nu khng y cc iu kin bo him Khng nu t chc gim nh hng ho hoc ni khiu ni, bi thng theo quy nh L/C

5. Phiu ng gi (packing list)


L mt chng t hng ha lit k nhng mt hng, loi hng c ng gi trong mt kin hng nht nh. Ni dung ca phiu ng gi gm: Tn ngi bn, tn hng, tn ngi mua, s hiu ha n, s th t ca kin hng, cch ng gi, s lng hng ng trong kin, trng lng, th tch ca kin hng. Ngoi ra, i khi hi phiu ng gi cn ghi r tn x nghip sn xut, ngi ng gi v ngi kim tra k thut. Ty theo loi hng ha m thit k mt Packing List vi cc ni dung thch hp. Phiu ng gi c lp thnh 03 bn. Mt bn gi trong kin hng sao cho ngi nhn hng khi cn kim tra

hng ha trong kin c th thy c ngay chng t i chiu gia hng ha thc t v hng ha do ngi bn gi.

Bn th hai, dng tp hp cng vi cc bn ca kin hng khc, lm

thnh mt b y ton b cc kin hng trong l hng ngi bn gi. B ny c xp trong kin hng th nht ca l hng nhm to iu kin cho ngi nhn hng d dng kim tra cc kin hng hoc d dng rt ta mt s kin hng no ra khi l hng. Bn th ba cng lp thnh 01 b km chung vi Ha n thng mi trong B chng t hng ha thanh ton, xut trnh vi Ngn hng.

Kim tra phiu ng gi M t hng ho, s lng, trng lng hng trn mt n v bao gi c ph hp vi quy nh ca L/C hay khng iu kin ng gi c c nu chnh xc hay khng Cc thng tin khc khng c mu thun vi ni dung ca L/C v cc chng t khc Cc bt hp l thng gp i vi phiu ng gi: Khng nu hoc nu khng chnh xc iu kin ng gi theo quy nh trn L/C Thng tin v cc bn lin quan khng y v chnh xc Tng trng lng tng n v hng ho khng khp vi trng lng c chuyn hng

6. Kim tra bng k chi tit trng lng(weight list):


kim tra bng k chi tit trng lng:

Kim tra s bn W/L c ng vi yu cu ca L/C khng? Hng ha c m t c ging vi hng ha ghi trong P/L v cc chng t khc khng? Kim tra tn v a ch ca ngi gi hng, ngi nhn hng c ng theo L/C qui nh khng? Kim tra chi tit s bao kin , s carton, Kim tra bng cch cng cc s liu v trng lng trong s liu chi tit c ph hp hay khng? S liu trn W/L c ph hp vi cc chng t khc khng? Kim tra ngy lp W/L phi trc hoc trng vi ngy giao hng ghi trn W/L

7. Giy chng nhn xut x: (certificate of origine C/O)


giy chng nhn xut x hng ha l vn bn do t chc c thm quyn thuc quc gia hoc vng lnh th xut khu hng ha cp da trn nhng qui nh v yu cu lin quan v xut x, ch r ngun gc xut x ca hng ha. C/O phi ch r ngun gc xut x hng ho: Giy chng nhn xut x th phi th hin c ni dung xut x ca hng ho, xut x phi c xc nh theo mt Qui tc xut x c th.

a) Mc ch ca C/O: - u i thu quan : xc nh c xut x ca hng ha khin c th phn bit u l hng nhp khu c hng u i p dng ch u i theo c c tha thun thng mi c k kt gia cc quc gia. - p dng thu chng ph gi v tr gi : Trong cc trng hp khi hng ha ca mt nc c ph gi ti th trng nc khc, vic xc nh c xut x khin cc hnh ng chng ph gi v vic p dng thu chng tr gi tr nn kh thi. - Thng k thng mi v duy tr h thng hn ngch : Vic xc nh xut x khin vic bin son cc s liu thng k thng mi i vi mt nc hoc i vi mt khu vc d dng hn. Trn c s cc c quan thng mi mi c th duy tr h thng hn ngch. - Xc tin thng mi. b) c im ca C/O: Xut pht t mc ch ca Giy chng nhn xut x nu trn m Giy chng nhn xut x hng ho (C/O) c c im: - C/O c cp cho l hng xut khu, nhp khu c th: tc l C/O ch c cp cho hng ho tham gia vo lu thng quc t v c c nh xut khu ti nc nhp khu, khi c cc thng tin v ngi gi hng, ngi nhn hng, thng tin v ng gi hng ho, s lng, trng lng, tr gi, ni xp hng, ni d hng, thm ch thng tin v phng tin vn ti. Xt theo thng l quc t, C/O c th c cp trc hoc sau ngy giao hng (ngy xp hng ln tu) nhng vic cp trc ny vn phi phn nh c l hng xut khu c th. Trng hp cp trc thng xy ra khi l hng ang trong qu trnh lm th tc hi quan xut khu hoc lm th tc hi quan, ch xut khu. - C/O chng nhn xut x hng ha c xc nh theo mt qui tc xut x c th v Qui tc ny phi c nc nhp khu chp nhn v tha nhn: C/O ch c ngha khi c cp theo mt qui tc xut x c th m nc nhp khu chp nhn. Qui tc xut x p dng c th l cc qui tc xut x ca nc nhp khu hoc ca nc cp C/O (nu nc nhp khu khng c yu cu no khc). C/O c cp theo qui tc xut x no th c hng cc u i tng ng (nu c) khi nhp khu vo nc nhp khu dnh cho cc u i . phn nh C/O c cp theo qui tc xut x no th thng thng cc C/O c qui nh v tn hay loi mu c th. Cch thc kim tra: Kim tra loi C/O c ng vi yu cu ca L/C khng? Kim tra ngi lp C/O:

Thng th phng thng mi c quyn cp giy chng nhn xut x. Tuy nhin, khi L/C khng qui nh r rng ngi lp th ngi bn c th lp C/O v t k min sao ni dung th hin khng mu thun vi cc chng t khc. Kim tra ngi gi hng , ngi nhn hng c th c th hin ng v ng nht vi cc chng t khc? Kim tra cc thng tin lin quan n vic vn chuyn hng ha nh: cng bc hng, cng d hng, tn tu, s B/L.... phi ging nh th hin trn B/L. M t hng ha cng nh s lng, trng lng hng ha phi ph hp vi L/C, B/L v ha n. Ngy cp C/O phi trc hoc trng vi ngy hng ha c cp ln tu. C/O phi c cu lchng nhn hng ha c ngun gc xut x l Vit Nam.

8.

Giy chng nhn kim tra:

y l chng t chng nhn v cht lng, s lng, cch ng gi, bao b, qui cch hng ha c giao so vi yu cu ca L/C ngn nga s gi mo lm thit hi n quyn li ca nh nhp khu. Chng t ny thng c L/C qui nh xut trnh trong trng hp nh xut khu l khch hng mi hay nh xut khu thng giao hng vi phm cht khng t yu cu . v vy, thng th i din ca nh xut khu ti Vit Nam hoc c quan gim nh c lp s ch thn kim tra hng ha v xc nhn phm cht, s lng hng ha trn giy chng nhn kim tra. Kim tra chng t c c k bi ngi lp khng? + ngy lp chng t ny phi trc hoc cng vi ngy giao hng th hin trn B/L. + kim tra cc thng tin lin quan n ngi mua, ngi bn, s L/C... c ph hp vi L/C khng + Cc ni dung v hng ha nh; tn hng, s lng, trng lng, tng tr gi..... phi ng nht vi cc chng t khc. + phi c li xc nhn ca ngi lp v cht lng, s lng ca hng ha sau khi kim tra. + kim tra li s xut trnh

9.

Cc chng t xc minh bn cht hng ha:

Cch thc kim tra: Kim tra tiu ca chng t v ngi lp ca chng t c ph hp vi yu cu ca L/C khng? Cc chi tit v ngi nhn, ngi gi hng, cc thng tin v vic vn chuyn hng ha.... th hin trn chng t khc khng?( c th vi ha n B/L). Tn hng, s lng, trng lng, k m hiu ca hng ha c xc minh phi ph hp vi L/C v cc chng t khc. Kt qu kim tra hoc li xc nhn ca c quan gim nh trn giy chng nhn phi tha mn c nhng yu cu v phm cht hng ha m L/C qui nh.

ngy kim tra phm cht hng ha(c th hin trn chng t ) phi trc hoc cng vi ngy giao hng , nhng ngy lp chng t ny c th sau ngy giao hng. Chng t phi c chng thc bi c quan gim nh phm cht hng ha.

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