Noidung 140619105226 Phpapp01

B CNG THNG
TRNG I HC CNG NGHIP TP HCM

KHOA QUN TR KINH DOANH
BI TIU LUN
ti:
CHNG T XUT NHP KHU
Mn : Qun tr xut nhp khu

GVHD : Thy Nguyn Hu Khoa
SVTH : Nhm Hi Ng (8)
LP : 210704302 (DHQT7B)
TP H Ch Minh, ngy 19 thng 05 nm 2014

B CNG THNG
TRNG I HC CNG NGHIP TP. HCM
KHOA QUN TR KINH DOANH
BI TIU LUN
ti:
CHNG T XUT NHP KHU
DANH SCH NHM

STT H TN MSSV
1 Hong Nguyn Ngc Hng 11065151
2 Hunh Cng Khi 11035731
3 Nguyn Th T Loan 11070231
4 Phm Th Ngoan 11073261
5 ng Th Ngc 11075791
6 Hong Th Hng Ngc 11089781
7 Th Qunh Nh 11091181
8 Nguyn Th Tho 11074311
9 Nguyn Vn Thng 11004316
10 Phm Ph Tn 11073681
11 L Hu Ton 11230431
12 Nguyn Thanh Vng 11242971
Tp. H Ch Minh, ngy 19 thng 05 nm 2014

NHN XT CA GV
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Trung
Thi Mc Thi
bnh Nhm trng GV nh
M SV H Tn SV CV ph trch gian gi hon K tn
im nh gi gi
bi thnh lm vic
(10)
- Lp dn v phn
Hong Nguyn cng
11065151 Hng 8.5 10 9 9.2 Gi bi tr, cn li lm kh tt
Ngc - Tng hp tiu lun
- 2.3
Gi bi sm, hon thnh tt cc
11035731 Hunh Cng Khi Chng 1 10 10 10 10.0
yu cu, ni dung tt
- Gi bi sm, c li chnh t, ko
- 2.8 ng yu cu TLTK, trnh by cn
11070231 Nguyn Th T Loan 10 9 10 9.7
- Thuyt trnh lng cng, ni dung tt
- Thuyt trnh:
Li chnh t nhiu, sai ni dung
- Li m u hon ton, ko ng yu cu, cha
11073261 Phm Th Ngoan 10 7 8 8.3
- 2.7 tham kho k dn , cha bit cch
trnh by WORD
- 2.6 Ni dung kh, TLTK ko ng yu
11075791 ng Th Ngc 10 9.5 10 9.8
- Tng kt cu
- 2.3
11089781 Hong Th Hng Ngc - Sa li chnh t 10 9 9 9.3 Ni dung tt, nhit tnh cng tc
- Nhn xt tiu lun
Gi bi rt sm, hon thnh tt,
11091181 Th Qunh Nh Chng 4 10+ 10 10+ 10.0 thc hin y yu cu, ni dung
tt
Gi bi sm, c li chnh t, ko
11074311 Nguyn Th Tho 2.8 10 9 10 9.7 ng yu cu TLTK, trnh by cn
lng cng, ni dung tt
Trung
Thi Mc Thi
bnh Nhm trng GV nh
M SV H Tn SV CV ph trch gian gi hon K tn
im nh gi gi
bi thnh lm vic
(10)
- 2.5 tt nhng cn li chnh t, li
nh dng
- Chng 3 lm vic nhm ko tt,
- 2.5
11004316 Nguyn Vn Thng 10 9 9 9.3 sai ni dung, trnh by cha ng
- Chng 3
yu cu, thiu TLKT, trnh by word
cha ng cch
- C n lc
- 2.2
11073681 Phm Ph Tn 9 9 9 9.0 C n lc, k thut tt
- Son powerpoint
Gi bi sm, n lc cao, cn thiu
- 2.1 TLTK, 2.1 cn sai chnh t v li
11230431 L Hu Ton 10 9 10+ 9.7
- 2.4 nh dng nhiu, ni dung v trnh
by tt
- Chng 3 lm vic nhm ko tt,
sai ni dung, t n lc, trnh by
- Chng 3
11242971 Nguyn Thanh Vng 10 9 8 9.0 cha ng yu cu, thiu TLKT,
- Thuyt trnh
trnh by word cha ng cch
- Thuyt trnh:
Nhm trng: Hong Nguyn Ngc Hng
Ghi ch: nh gi ca nhm trng ch da trn ch quan, c th khng chnh xc lm, phn nh gn ng tnh hnh ca cc thnh vin. Nu c vn gii p cc bn lin h
nhm trng.
Chng t xut nhp khu i
LI M U
Mt trong nhng ch s ca kinh t v m m mi quc gia u quan tm l cn cn thng mi.
Thng mi l yu quan trng to nn thnh cng trong con ng i ln pht trin ca cc nc
ang pht trin c bit l trong tnh hnh hi nhp kinh t th gii ton cu ha ngy nay th n li
cng chng t vai tr ca mnh. Xut nhp khu l mt phn ca thng mi, n bao gm nhiu vn
phc tp na bn trong. T hi nu doanh nghip bn mun kinh doanh xut hay nhp khu th
bn cn phi lm g? Quy trnh xut nhp khu l mt trong nhng giai on quan trng a hng
ha ra ngoi bin gii quc gia cho nn n kh phc tp. Cn c nhiu s liu v chng t xc thc th
mi c thng quan qua c bin gii . Nh vy khng th ph nhn vai tr ca chng t trong qu
trnh xut nhp khu. Theo quan im ca nhm Hi Ng th y l mt vn cn c quan tm
lm r hn trong mn hc Qun tr xut nhp khu ny. V vy nn y s l ti m nhm thc
hin.
V ni dung mn hc mang tnh tng quan cao, i hi nhiu kin thc su rng v cc ngnh khc
na nn trong qu trnh lm c nhiu sai st ng tic mong thy b qua. Xin cm n thy hng
dn nhm nhit tnh!
Chng t xut nhp khu ii
MC LC
PHN M U 1
1. L DO CHN TI 1
2. MC TIU NGHIN CU 1
3. I TNG NGHIN CU 1
4. PHM VI NGHIN CU 1
5. PHNG PHP NGHIN CU 1
CHNG 1: KHI QUT V B CHNG T TRONG THANH TON XUT NHP KHU 2
1.1 KHI NIM V PHN LOI 2

1.2 TM QUAN TRNG 3
1.3 VAI TR CA B CHNG T TRONG THANH TON XUT NHP KHU 3
CHNG 2: GII THIU B CT XNK HIN NAY 6
2.1 INVOICE (HA N THNG MI) 6

2.1.1 BN CHT, CNG DNG, PHN LOI 6
2.1.2 QUY NH UCP V HA N THNG MI 7
2.1.3 HNG DN LP INVOICE 8
2.1.4 NHNG IU CN LU KHI LP V KIM TRA HA N THNG MI 11
2.2 PACKING LIST (PHIU NG GI) 12
2.2.1 NH NGHA 12
2.2.2 TC DNG 13
2.2.3 PHN LOI 13
2.2.4 YU CU V NI DUNG CA PHIU NG GI 13
2.3 BILL OF LADING (VN N NG BIN) 15
2.3.1 BN CHT, CNG DNG PHN LOI 15
2.3.3 NI DUNG CHNH CA B/L 16
2.3.4 HNG DN LP B/L 17
2.3.5 LU KHI LP BILL OF LADING 22
2.3.6 IM YU CA VN N V PHNG N THAY TH 23
2.4 C/O (GIY CHNG NHN XUT X) 24
2.4.2 HNG DN LP C/O V MT VI LU 26
2.5 GIY CHNG NHN S LNG, TRNG LNG, CHT LNG 28
2.5.1 BN CHT, CNG DNG 28
2.5.2 QUY NH UCP V GIY CHNG NHN S LNG, TRNG LNG, CHT LNG 29
2.5.3 HNG DN LP GIY CHNG NHN S LNG, TRNG LNG, CHT LNG 30
2.5.4 LU KHI LP GIY CHNG NHN S LNG, TRNG LNG, CHT LNG 32
2.6 GIY CHNG NHN V SINH V GIY CHNG NHN KIM DCH NG THC VT 32
2.6.2 QUY NH UCP V GIY CHNG NHN V SINH, KIM DCH NG THC VT 33
Chng t xut nhp khu iii
2.6.3 HNG DN LP GIY CHNG NHN V SINH, KIM DCH NG THC VT 33

MU: 1 38
2.6.4 LU KHI LP GIY CHNG NHN V SINH, KIM DCH NG THC VT 40
2.7 GIY CHNG NHN BO HIM 40
2.7.1 NH NGHA, PHN LOI 40
2.7.2 YU CU V NI DUNG 41
2.7.3 MU GIY CHNG NHN BO HIM 41
2.8 T KHAI HI QUAN 42
2.8.1 BN CHT, PHN LOI V CNG DNG 42
2.8.2 QUY NH UCP V T KHAI HI QUAN 46
2.8.3 NI DUNG CHNH CA T KHAI HI QUAN 48
2.8.4 HNG DN LP T KHAI HI QUAN 54
2.8.5 CHI TIT V T KHAI HI QUAN 56
CHNG 3: THC TRNG S DNG CHNG T THANH TON XNK VIT NAM HIN NAY 58
3.1 THC TRNG HIN NAY 58

3.1.1 TNH HNH S DNG CC PHNG THC THANH TON DNG CHNG T TI VIT NAM HIN NAY 58
3.1.2 TNH HNH CHIT KHU HI PHIU V B CHNG T TI CC NGN HNG TI VIT NAM TRONG THI GIAN QUA
59
3.1.3 TNH HNH CNG TC TO LP B CHNG T CA DOANH NGHIP XUT KHU VIT NAM 61
3.2 NHNG TN TI 61
3.2.1 NHNG SAI ST THNG GP TRONG KHI LP B CHNG T 62
3.2.2 MT S TR NGI KHC THNG GP TRONG THANH TON S DNG B CHNG T 65
3.3 NGUYN NHN 66
3.3.1 CH QUAN 66
3.3.2 NGUYN NHN KHCH QUAN 67
CHNG 4: MT S GII PHP NHM HON THIN B CHNG T TRONG THANH TON XNK 68
4.1 S DNG LINH HOT B QUY NH UCP600 68

4.2 GII PHP TM V M 68
4.2.1 LA CHN V VN DNG CC VN BN PHP L V TP QUN QUC T C LIN QUAN, KT HP VI VIC THIT
LP MI TRNG PHP L TRONG NC THUN LI 69
4.2.2 TIN TI N GIN HO V TIU CHUN HO B CHNG T TRONG THANH TON XUT NHP KHU 69
4.2.3 TIU CHUN HO S LU CHUYN CHNG T 70
4.2.4 VN DNG CHNG T IN T TRONG THANH TON XUT NHP KHU 70
4.3 GII PHP TM VI M 70
4.3.1 I VI H THNG CC NGN HNG 70
4.3.2 I VI N V LM CNG TC LP CHNG T 72
TNG KT 73
TI LIU THAM KHO 74

Chng t xut nhp khu 1
PHN M U
1. L do chn ti
Xut hng v nhp hng l nhng thut ng rt quen thuc m chng ta thng nghe thy cc
phng tin truyn thng, cc cng ty xut nhp khu. Nhng chng ta cha chc bit rng thut
ng tng chng nh n gin y cha ng nhiu khu v qu trnh bn trong. Mi khu xut v
nhp hng u c thc hin bi mt ekip lm vic tht nghim chnh c c s liu tht chnh
xc khai thng hi quan. Bi rt quan trng nn n cn c ghi chp v lu s liu cn thn. V
chng t xc nhn xut nhp khu l phng tin quan trng thc hin nhim v . tm hiu k
hn v chng t v qu trnh xut nhp khu hng ha nhm tng thm kin thc v hiu bit nhm
chng ti la chn nghin cu v ti ny.
2. Mc tiu nghin cu
Tm hiu r cng dng chc nng, cch vit ca cc loi chng t xut nhp khu v nhng quy nh
lin quan. Nghin cu thc trng s dng hin nay ca cc loi chng t ny, xc nh im hn ch
v a ra gii php khc phc.
3. i tng nghin cu
Cc loi chng t xut nhp khu ang lu hnh ti Vit Nam v cc loi hnh lin quan.
4. Phm vi nghin cu
Tm hiu thng tin qua gio trnh, cc phng tin truyn thng, bo i v c bit phng tin
khng th thiu l internet bi cc thng tin xut nhp khu, thu quan rt rng v cc cng ty thng
x l v pht tn trn mng.
5. Phng php nghin cu
Dng phng php trnh by trc quan, phn loi mc r rng. Dn hng theo tnh thc t, trnh
l thuyt nhm chn.
S dng nhng ni dung c c a vo bi tiu lun v a ra nhng nhn xt, v kin chung
tng hp ca cc thnh vin bi tiu lun thm hon chnh.
Chng 1: Khi qut v b chng t trong thanh ton xut nhp khu
1.1 Khi nim v phn loi
Trong thng mi quc t hin nay, cn c vo cc ngun lut khc nhau c nhiu cch phn loi
chng t. Trong cun Cc nguyn tc thng nht v nh thu (Bn sa i 1995, c hiu lc
1/1/1996, s 522 ca phng thng mi quc t, ICC son tho), vit tt l URC 522 c nh ngha v
chng t nh sau:
Chng t bao gm chng t ti chnh v chng t thng mi... (iu 2).
- Chng t ti chnh:
Bao gm cc chng t: hi phiu, k phiu, sc, hoc cc loi chng t tng t khc dng thu tin
(nh th tn dng, in chuyn tin, bin lai k pht,...)
- Chng t thng mi: Gm c cc ho n, chng t vn chuyn, chng t v quyn s hu hoc
bt k mt loi chng t tng t no khc min l khng phi chng t ti chnh.
Phn loi chng t ta c th tham kho s sau:
Trong hot ng xut nhp khu hin nay, b chng t thanh ton thng c s dng gm c: hi
phiu, ho n thng mi, vn n, giy chng nhn bo him, giy chng nhn kim nghim hng
ho, giy chng nhn xut x, giy k khai ng gi bao b chi tit.
C th thy chng t xut nhp khu, i tng m chng ta ang nghin cu thuc loi chng t
thng mi, ch yu dng trong hot ng ngoi thng v cng vi Incoterm l nhng khi nim v
cng quen thuc vi nhng ngi lm xut nhp khu hin nay.
1.2 Tm quan trng
Vic s dng chng t trong xut nhp khu l mt vic v cng quan trng. Bi v xut pht t c
im ca thng mi quc t l cc bn mua bn thng cc quc gia khc nhau, do , cc giao
dch mua bn, thc hin hp ng, vn ti, bo him, thanh ton thng da trn c s cc chng
t. Chng t trong thng mi quc t l nhng vn bn cha ng cc thng tin v hng ho, vn ti,
bo him v thanh ton chng minh mt s vic, nhn hng, thanh ton, khiu ni i bi
thng... Cc chng t ny l nhng bng chng c gi tr php l, lm c s cho vic gii quyt mi
vn lin quan ti quan h thng mi, cng nh quan h thanh ton quc t.
1.3 Vai tr ca b chng t trong thanh ton xut nhp khu
B chng t l c s thanh ton gia cc bn trong hot ng xut nhp khu.

Trong giao thng quc t, vic thc hin hp ng v vic thanh ton c tin hnh c lp nhau
v: nhn s, th tc, thi gian v ni chn. Do , c s tin hnh thanh ton l b chng t xc thc
vic chuyn quyn s hu hng ho v vic hon tt cc ngha v giao hng ca bn xut khu.
Chng t c th xc nhn ngi bn giao ng, hng hay cha v giao c ng thi hn hay
khng. Cn ngi mua th cn c vo b chng t nhn hng v tin hng thanh ton. Trong trng
hp c s xut hin ca ngn hng-vi t cch l ngi trung gian gia ngi xut khu v ngi
nhp khu- th quan h gia cc bn v ngn hng cng cn c vo b chng t. Thng qua b chng
t, ngn hng c th kim tra mc hon thnh ngha v giao hng ca ngi xut khu tin hnh
vic tr tin cho ngi cho h, v trn c s cng xem xt ngi mua hon thnh ngha v thanh
ton tin cha.
Tuy nhin, chng ta cng cn ch mt s im sau y:
+ Tu tng phng thc thanh ton m yu cu v b chng t cng rt khc nhau. Trong mt
s trng hp, chng l chng t i din hp php cho hng ho. iu quan trng l cc chng t
hp l phi c lp ng ch, ng lc; v y nhanh vic giao hng v thanh ton, chng phi
c in y mt cch hp l. Ch mt im nh khng r rng trong chng t chc chn s dn
n s kh khn trong thanh ton. Do , cn phi c mt s quy nh r rng v yu cu xut trnh
chng t, s lng, s loi, cch thc lp chng t cng nh vic quy nh thanh ton tin da vo
hp ng hay chng t (nh L/C; A/P...)
+ Tu tng iu kin giao hng m phng thc thanh ton cng cn phi xc nh cho ph
hp. B chng t s pht huy tc dng tt nht i vi cc iu kin c s giao hng nh FOB, CIF,
CFR... V d, i vi iu kin DAF (giao hng ti bin gii) ta vn c th s dng phng thc thanh
ton km chng t (nh phng thc tn dng chng t). Nhng trong trng hp ny, xt v bn
cht, L/C cng ging nh L/G.
Chng t c th mua i bn li, cm c, th chp hoc chit khu ti ngn hng.
Thng thng th ngi mua, hoc ngi bn (hoc ngi sn xut) lun cn ti chnh thc hin
mt thng v. Th d, mt ngi nhp khu (ngi mua) ch mun thanh ton hng nhp sau khi anh
ta bn c mt s hng. Mt khc, ngi xut khu (ngi bn) li c nhu cu v ti chnh mua
nguyn vt liu th phc v cho sn xut hng ho m anh ta bn. Xut pht t c im b chng t
l cn c thanh ton gia cc bn nn c th coi chng t l i din ca hng ho. Thay v hng ho,
ngi ta c th bun bn trao tay b chng t, hoc c th dng n lm vt cm c, th chp hay chit
khu ti ngn hng.
B chng t c th c mua i bn li nhm chuyn giao quyn s hu i vi hng ho. Trong

trng hp hng ho vn cn trn ng vn chuyn, nhng ngi mua li tm ngay c mt i tc
bn li th anh ta c th chuyn giao ngay b chng t cho ngi th ba . Khi , ngi mua li
b chng t c th dng b chng t nhn hng v vn thanh ton s c tin hnh gia ngi
bn v ngi th ba ny.
B chng t hay hi phiu c th c dng cm c: Ngi ch b chng t hay hi phiu c th
mang chng t hay hi phiu ca mnh n ngn hng hay mt t chc tn dng cm c cho mt
khon vay no ti ngn hng . Ngn hng cm c c th s dng hi phiu hoc b chng t nu
nh ngi ch hi phiu khng thc hin vic tr n ng hn cho ngn hng. Khi p dng hnh thc
ny, ngi cm c hi phiu phi ghi vo mt sau ca t hi phiu nh sau:
B chng t cng c th c s dng lm vt th chp vay tn dng. Trong trng hp nh nhp
khu phi thanh ton ton b gi hng trong khi hng li cha cp bn, anh ta c th yu cu ngn
hng ng trc mt khon tn dng. Sau khi gii phng hng ho v thu hi vn, nh nhp khu s
hon tr tin cho ngn hng. Vi nghip v ny, ngn hng phi ng u vi cc ri ro mt vn cho
vay, v vy ngn hng i hi phi c th chp cho cc khon ng trc. Cc chng t v quyn s
hu hng ho nh vn n ng bin, giy gi hng ng bin, vn n ng khng, ho n
kim phiu nhn hng, bin lai chng nhn gi hng,... hay cn gi l cc giy t theo lnh u c th
dng lm vt th chp. Cc chng t ny phi c lp di dng c th chuyn nhng c (k hu
trng hoc k hu chuyn nhng cho ngn hng). Mt khi cc chng t trn khng th chuyn
nhng c (v d vn n ch danh) th nh nhp khu phi s dng hnh thc th chp khc.
B chng t hay hi phiu c th c s dng chit khu ti cc ngn hng. i vi chit khu b
chng t c hai hnh thc sau:
+ Chit khu min truy i l hnh thc chit khu theo nh xut khu bn hn b chng t
gi hng cho ngn hng, nhn tin v khng cn trch nhim g v vic hon tr tin. Trch nhim thu
tin t pha nc ngoi v vic s dng s tin thu c hon ton thuc v ngn hng. Hnh thc
chit khu ny bao hm nhiu ri ro i vi ngn hng, do vy ngn hng thng thu ph chit khu
cao.
+ Chit khu truy i: l hnh thc nh xut khu bn b chng t k hn cho ngn hng
nhn tin nhng vn chu trch nhim v b chng t gi hng trong trng hp ngn hng khng i
c tin t nh nhp khu. V bn cht, chit khu c truy i l vic ngn hng cho vay trn c s
b chng t do nh xut khu xut trnh, thi gian cho vay c tnh bng thi gian cn thit trung
bnh i tin t nh nhp khu nc ngoi, li c tnh bng li chit khu tnh theo ngy. Mc
ph trong chit khu c truy i tt nhin s thp hn so vi chit khu min truy i do ngn hng
chu t ri ro hn.
i vi chit khu hi phiu: y l nghip v ti tr ngn hn c thc hin di hnh thc khch
hng chuyn quyn hng li hi phiu cha o hn cho ngn hng nhn mt s tin bng mnh
gi hi phiu tr i li chit khu v ph chit khu. Thc cht y l hnh thc ngn hng mua li hi
phiu cha ti hn thanh ton ca nh xut khu. Vi nghip v ny ngn hng cung ng mt khon
vn cho nh xut khu h c iu kin tip tc qu trnh ti sn xut. Nh nhp khu s c ngay
vn thay v phi ch nh nhp khu thanh ton do anh ta cung cp mt khon tn dng thng mi
(bn chu hng). Cn ngn hng c li l thu c li sut chit khu. Mt nt c trng ca chit
khu hi phiu l ngn hng s khu tr tin li ngay khi chit khu v ch chuyn cho khch hng s
tin cn li. S tin l gi tr chit khu.
To iu kin p dng c nhng thnh tu ca khoa hc cng ngh hin i vo vic s
dng chng t.
Ngy nay, thng mi in t (TMT) khng ch c cc quc gia coi l mt gii php hu hiu
nht cho vic ton cu ho m cn l mt trong nhng c hi ln pht trin nn kinh t quc gia v
ton cu ln mt bc mi. Theo con s ca Tp on t vn Boston Consulting th doanh s TMT

nm 1999 tng trng mc 120%, t 33,1 t USD, chim 1,4% tng doanh thu bn l trn th
gii. Theo d on, n nm 2003 doanh thu t TMT s l 1400 t USD. c th chia s mt phn
con s doanh thu khng l , cc quc gia phi c nhng thay i cn bn t chnh sch v m, c s
h tng. Mt trong nhng chuyn i quan trng c tnh quyt nh tham gia TMT l vic thit
lp mt c s h tng v thanh ton in t, a ra nhng quy nh quy tc v giao dch chng t in
t thanh ton v ch k in t. t c nh vy, cc phng thc thanh ton quc t phi da
trn c s l b chng t thanh ton ch khng phi l hng ho. B chng t s dn dn c chuyn
t hnh thc bng giy truyn thng sang hnh thc m ho in t, v vic xut trnh b chng t s
tr nn n gin thng qua h thng mng my tnh cho bt k ngn hng no. Chnh iu ny to tin
cho phng thc kinh doanh qua mng, TMT pht trin.
Chng 2: Gii thiu b CT XNK hin nay
2.1 Invoice (ha n thng mi)
Khi nim:
Ha n thng mi (Invoice) l chng t c bn trong cc chng t hng ha. Ha n thng mi
do ngi bn pht hnh xut trnh cho ngi mua sau khi hng ha c gi i. L yu cu ca ngi
bn i ngi mua phi thanh ton s tin hng theo nhng iu kin c th ghi trn ha n. Trong
ha n phi nu c nhng c im ca hng ha, n gi, tng gi tr hng ha, iu kin c s
giao hng, phng thc thanh ton, phng tin vn ti .v.v.
2.1.1 Bn cht, cng dng, phn loi
c im
Ha n thng mi bao gm nhng ni dung chi tit cn bn ging nh mt ha n bn hng (dch
v) trong nc nh:
- S ha n
- Ngy lp ha n
- H tn v a ch ngi bn hng
- H tn v a ch ca ngi mua v ngi thanh ton (nu khng l mt)
- iu kin giao hng (theo a im)
- iu kin thanh ton
- S lng, n gi v tr gi ca tng mt hng theo tng n t hng (nu c)
- Tng s tin phi thanh ton. Phn tng s tin c th phi km theo phn ghi tr gi bng
ch.
Tuy nhin, trong thng mi quc t do ngi bn v ngi mua trong a s trng hp khng gp
nhau trc tip thc hin vic thanh ton nn mt ha n thng mi quc t c mt s im khc
hn vi cc ha n bn hng (dch v) trong nc.
C th nh sau:
Nu khng c quy nh c th gia ngi mua v ngi bn v ngn ng s dng trong vic
lp ha n th ngn ng thng thng c s ng l ting Anh, trong khi cc ha n bn
hng hay cung cp dch v trong nc a phn bao gi cng lp bng ngn ng bn a.
Cc ha n thng mi quc t c lp vi loi hnh tin t l ng tin c tha thun
trong cc hp ng mua bn vi cc iu kin giao hng v thanh ton ph hp vi cc quy
nh trong cc hp ng mua bn ny v ph hp vi lut hay tp qun quc t trong thng
mi.
Cng dng
Trong vic thanh ton tin hng, ha n thng mi gi vai tr trung tm trong b chng t
thanh ton. Trong trng hp b chng tc hi phiu km theo, thng qua ha n, ngi tr
tin c th kim tra lnh i tin trong ni dung ca hi phiu. Nu khng dng hi phiu
thanh ton, ha n c tc dng thay th cho hi phiu, lm c s cho vic i tin v tr tin.
Khi khai bo hi quan, ha n ni ln gi tr hng ha v l bng chng cho vic mua bn,
trn c s ngi ta tin hnh gim qun v tnh tin thu.
Trong nghip v tn dng, ha n vi ch k chp nhn tr tin ca ngi mua c th lm vai
tr ca mt chng t bo m cho vic vay mn.
Ha n cng cung cp nhng chi tit v hng ha,cn thit cho vic thng k, i chiu hng
ha vi hp ng v theo di thc hin hp ng.
Trong mt s trng hp nht nh bn sao ca ha n c dng nh mt th thng bo kt
qu giao hng, ngi mua chun bnhp hng v chun b tr tin hng.
Nhn chung, ha n thng mi tr nn ph bin trong thi i hi nhp ngy nay, bt k mt hot
ng giao dch thng mi no (xut khu hay nhp khu) u phi cn ha n. T cho thy vic
nhn bit v thnh lp mt ha n ng ang l mt yu cu cp bch i vi tt c cc doanh nghip

Vit Nam, v khi mt ha n b sai st th s gy ra nhiu tr ngi cho cc nh xut khu ln nh
nhp khu
Phn loi
Trong thc tin bun bn, cc hot ng giao dch rt nhiu v phc tp, bn cnh mi loi giao
dch thng i hi mi ha n khc nhau, lm cho hnh thc v chc nng ca cc ha n thng
mi tr nn a dng. Nu xt theo gc chc nng, c th phn loi ha n nh sau:
Ha n chiu l (Proforma Invoice): L loi chng t c hnh thc nh ha n, nhng
khng dng thanh ton m c dng lm chng t khai hi quan, xin giy php nhp
khu, lm c s cho vic khai tr gi hng ha em i trin lm, gi bn hoc c tc dng
lm n cho hng.
Ha n tm thi (Provisional Invoice): L ha n trong vic thanh ton s b tin hng
trong cc trng hp gi hng ha ch l gi tm tnh, tm thu tin hng v vic thanh ton
cui cng s cn cvo trng lng hoc s lng xc nh cng, hng ha c giao nhiu
ln m mi ln ch thanh ton mt phn cho n khi bn bn giao xong mi thanh ton ht.
Ha n chnh thc (Final invoice): L ha n thng mi xc nh tng gi tr cui cng
ca l hng v l c s thanh ton dt khot tin hng
Ha n chi tit (Detailed invoice ): Trong ha n chi tit, gi c c phn tch ra thnh
nhng mc rt chi tit. Ni dung ca ha n c chi tit n mc no l ty theo yu cu
c th, khng c tnh cht c nh.
Ha n trung lp (Neutral invoice): Vi loi ha n ny, ngi mua c th dng li phiu
ng gi trong khi bn li hng cho ngi th ba.
Ha n xc nhn (Certified invoice): L ha n c ch k ca phng thng mi v cng
nghip, xc nhn v xut x ca hng ho. Nhiu khi ha n ny c dng nh mt chng
t kim c chc nng ha n ln chc nng giy chng nhn xut x.
Ha n hi quan (Custom Invoice): L ha n tnh ton tr gi hng theo gi tnh thu ca
hi quan v tnh ton cc khon l ph ca hi quan. Ha n ny t quan trng trong lu
thng.
Ha n lnh s (Consular invoice): L ho n xc nhn ca lnh s nc ngi mua ang
lm vic nc ngi bn. Ho n lnh s c tc dng thay th cho giy chng nhn xut
x (xem mc chng t hi quan).
2.1.2 Quy nh UCP v ha n thng mi
Phi th hin do ngi th hng pht hnh (tr trng hp quy nh ti iu 38)
Phi c lp cho ngi m th tn dng (tr trng hp nu trong iu 38g)
Phi c lp trng vi n v tin t nu trong th tn dng
Khng cn phi k
Mt ngn hng ch nh hnh ng theo s ch nh ngn hng xc nhn nu c hoc ngn hng pht
hnh c thchp nhn mt HTM c pht hnh vi s tin vt qu s tin L/Ccho php vquyt
nh ca ngn hng ny s rng buc tt c cc bn min l ngn hng khng thanh ton hay chit
khu cho s tin vt qu L/C cho php.
Vic m t hng ha, dch v hay cc giao dch khc trong HTM phi ph hp vi m t hng ha
trong L/C.
2.1.3 Hng dn lp Invoice
1) SHIPPER/ EXPORTER (Nh xut khu): - The name and address of the principal party
responsible for effecting export from the United States. The exporter as named on the Export License.
(Tn v a ch ca i tc chnh chu trch nhim xut khu nhng hng ho c lit k).
2) CONSIGNEE (Ngi nhn hng): - The name and address of the person/company to whom the
goods are shipped for the designated end use, or the party so designated on the Export License. (Tn
v a ch ca c nhn hoc cng ty m hng ho c gi n cui cng)
3) INTERMEDIATE CONSIGNEE (Trung gian): - The name and address of the party who effects
delivery of the merchandise to the ultimate consignee, or the party so named on the Export License.
(Tn v a ch ca ngi chu trch nhim phn phi hng ho n cho ngi nhn cui cng).
4) FORWARDING AGENT (i l chuyn giao/hng vn chuyn qu cnh): - The name and
address of the duly authorized forwarder acting as agent for the exporter. (Tn v a ch ca ngi
c y quyn hp php, hot ng vi vai tr l i l ca nh xut khu).
5) COMMERCIAL INVOICE NO - Commercial Invoice number assigned by the exporter. (M

sho n nh bi nh xut khu).
6) CUSTOMER PURCHASE ORDER NO - Overseas customer's reference of order number. (M s
n t hng ca khch hng).
7) B/L, AWB NO - Bill of Lading, or Air Waybill number, if known. (M s vn n hng hi hay
hng khng).
8) COUNTRY OF ORIGIN - Country of origin of shipment. (Xut x ca hng ho c vn
chuyn).
9) DATE OF EXPORT - Actual date of export of merchandise. (Ngy xut khu thc t.
10) TERMS OF PAYMENT (iu kin thanh ton) - Describe the terms, conditions, and currency of
settlement as agreed upon by the vendor and purchaser per the Pro Forma Invoice, customer Purchase
Order, and/or Letter of Credit. (M tnhng iu khon, phng thc thanh ton, loi tin t c
thothun gia ngi mua v ngi bn theo ho n chiu l, n t hng ca khch hng, hay tn
dng th)
11) EXPORT REFERENCES - May be used to record other useful information, e.g. Other reference
numbers, special handling requirements, routing requirements, etc. (Dng trnh by nhng thng tin
cn thit khc, v d nh cc m s, yu cu c bit v vic vn chuyn hng).
12) AIR/OCEAN PORT OF EMBARKATION - Ocean port/pier, or airport to be used for
embarkation of merchandise. (Cng hng khng, hay hng hi ni bc hng (a hng ln tu)).
13) EXPORTING CARRIER/ROUTE - (Hng vn ti): Record airline carrier/flight number or
vessel name/shipping line to be used for the shipment of merchandise. (Hng vn ti do nh xut
khu chn vn chuyn hng ho).
14) PACKAGES - Record number of packages, cartons, or containers per description line. (M strn
kin, thng cactng hay container theo mi dng m t.)
15) QUANTITY - (S lng) - Record total number of units per description line. (Tng s n v
hng ha theo mi dng m t)
16) NET WEIGHT - (Khi lng tnh)/GROSS WEIGHT (Khi lng gp) Record total net
weight and total gross weight (includes weight of container) in kilograms per description line. Tng
khi lng tnh theo mi dng m t/ tng khi lng gp (bao gm cm khi lng bao b) theo mi
dng m t.
17) DESCRIPTION OFMERCHANDISE - (M t hng ho) - Provide a full description of items
shipped, the type of container (carton, box, pack, etc.), the gross weight per container, and the quantity
and unit of measure of the merchandise. (M t y v hng ho c vn chuyn, loi bao b
(thng cacton, hp, kin), trng lng gp mi container, s lng v n v tnh ca hng ho ).
18) UNIT PRICE (n gi)/TOTAL VALUE (Tng gi tr) - Record the unit price of the
merchandise per the unit of measure, compute the extended total value of the line. (Gi ca mi n v
hng ho/ tng gi trhng ho theo mi dng m t).
19) PACKAGE MARKS (K m hiu) - Record in this Field, as well as on each package, the
package number (e.g. - 1 of 7, 3 of 7, etc.), shippers company name, country oforigin (e.g. - made in
USA), destination port of entry, package weight in kilograms, package size (length x width x height),
and shipper's control number (e.g. C/I number; optional). (K hiu hay m s nhn bit trn
container).
20) MISC. CHARGES (Chi ph hn hp) - Record any miscellaneous charges which are to be
paidfor by the customer - export transportation, insurance, export packaging, inland freight to pier,
etc (Tt ccc loi ph m khch hng phi tr nh: ph vn chuyn, bo him, ph ng gi xut
khu, ph vn chuyn trn b)
21) CERTIFICATIONS (Chng nhn) - any certifications or declarations required of the shipper
regarding any information recorded on the commercial invoice: (Tt c nhng chng nhn v cam kt
lin quan n bt c thng tin no trong ho n m nh xut khu yu cu)
22) INVOICE CURRENCY: Loi tin t m gi tr ca ho n c tnh theo .
23) DATE (Ngy thng): Ngy thng lp ho n. Ngoi mu trn ngi ta cng C th lp nhng
ho n thng mi vi nhiu cch thc khc nhau do khng c mt biu mu tiu chun quy nh
cho chung cho ha n thng mi. Nhng ni dung ca mt ha n thng mi c bn vn y
nhng thng tin cn thit nh trn.
Sau y l mt mu ha n thng mi c th:
2.1.4 Nhng iu cn lu khi lp v kim tra ha n thng mi
a) Yu cu khi lp ha n thng mi
Chng ta nn trnh cc li thng gp sau:

Ngi bn cho rng hoa hng, tin bn quyn v cc loi ph khc khng phi chu thu nn
khng ghi vo trong ha n.
Ngi xut khu mua hng t nh sn xut ri bn li cho ngi nhp khu v ch ghi trn ha
n gi h mua ca ngi sn xut ch khng ghi gi h bn cho ngi nhp khu.
Tr gi nguyn liu ca ngi nhp khu cung cp cho ngi xut khu sn xut ra hng
ha khng c th hin trong ha n.
Nh sn xut nc ngoi gi hng thay th cho mt khch hng v ch ghi gi thc thu ca
hng ha m khng th hin gi y tr i tin bi thng cho hng ha khim khuyt
giao trc y v b tr li.
Ngi giao hng nc ngoi bn hng c chit khu nhng trn ha n ch ghi gi thc thu
m khng th hin s tin chit khu.
Ngi xut khu bn hng theo gi giao hng (gi gn vi mt iu kin giao hng no v
d nh gi CIF chng hn) nhng ch ghi ha n theo gi FOB ti ni xp hng v khng ghi
nhng chi ph tip theo sau.
Ngi giao hng ghi trn ha n ngi nhp khu l ngi mua hng nhng trn thc t
ngi nhp khu ch l i l hoa hng hoc l bn ch nhn mt phn tin bn hng cho vic
lm trung gian ca mnh.
b) Yu cu khi kim tra ha n thng mi
Cn trnh nhng li sai sau:

Kim tra s bn ha n c ng vi yu cu 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 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, k c khi ni dung tham chiu ny b ghi sai, trong
ha n thng mi v cc chng t khc.
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 chuyn nhng th tn ngi mua c th hin trn ha n
phi l ngi th hng th nht.
Kim tra vic m t hng ha phi chnh xc tng ch mt v y nh 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 c ging nhau khng. Trng hp 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 c cho php giao hng tng phn
hay khng?
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 khng?
Kim tra s tin trn ha n
S tin ghi bng s: ghi theo kiu Anh. Nu giao hng mt lc, nhiu chng loi 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 sv ng chnh t. n v tin trn ha
n phi ging trn Hi phiu.
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. Ngoi ra phi ghi trn ha n v contract no., packing,
shipping mark.
2.2 Packing list (phiu ng gi)
2.2.1 nh ngha
L bng k khai tt c cc hng ha ng trong kin hng (thng hng, hm, kin, container,) ch ra
vt liu ng gi c s dng v k hiu hng ha c ghi pha ngoi. Mt s cn bao gm c
kch thc v trng lng ca hng ha. Phiu ng gi c lp khi ng gi hng ha. Phiu ng
gi c t trong bao b sao cho ngi mua c th d dng tm thy, cng c khi c trong mt
ti gn bn ngoi bao b.
2.2.2 Tc dng
Phiu ng gi to iu kin cho vic kim hng ha trong mi kin. Phiu ng gi thng c lp
thnh 3 bn. Mi bn c tc dng c th nh sau:
+ Mt bn trong kin hng cho ngi nhn hng c th kim tra hng trong kin khi cn, n
l chng t i chiu hng ha thc t vi hng ha do ngi bn gi.
+ Mt bn c tp hp cng vi cc phiu ng gi khc to thnh mt b v c xp vo kin
hng th nht ca l hng nhm to iu kin thun tin cho vic kim tra hng ha ca ngi nhn
hng.
+ Mt bn km theo ha n thng mi v cc chng t khc lp thnh b chng t xut trnh
cho ngn hng lm c s thanh ton tin hng.
2.2.3 Phn loi
Ngoi loi phiu ng gi thng thng, cn c cc loi sau:

+ Phiu ng gi chi tit (Detailed packing list)
L phiu ng gi c ni dung lit k t m hng ha trong kin hng. i khi ni dung khng c g
khc bit so vi phiu ng gi thng thng, nhng nu n c tiu l phiu ng gi chi tit th n
tr thnh phiu ng gi chi tit.
+ Phiu ng gi trung lp (Neutrai packing list)
L phiu ng gi trong khng ghi tn ngi bn v ngi mua nhm ngi mua c th s dng
phiu ny bn li hng ha cho ngi th 3.
Ngoi phiu ng gi cn c mt chng t tng t l bn k chi tit hng ha (Specification): l
bn thng k ton b hng ha ca l hng c phn b trong cc kin. n gin ha l bn tng
hp ca cc phiu ng gi. N c dung trong cc trng hp hng ha phc tp (nh ph tng,
dng c, ha cht th nghim)
2.2.4 Yu cu v ni dung ca phiu ng gi
Phiu ng gi l mt trong cc chng t khng th thiu ca b chng t xut trnh thnah ton. N
chnh l chng t th hin chi tit l hng, l cn c ngi mua xc nhn vic giao hng ca ngi
bn c ng hp ng hay khng v l c s ngi bn lm bng chng giao hng ng quy
nh. Mu phiu ng gi cng c th c nhiu mu khc nhau, ty thuc vo tng doanh nghip. Tuy
nhin, phiu ng gi s dng trong phng thc tn dng chng t khng th thiu cc ni dung ch
yu sau:
+ Tn ngi bn, ngi mua: Phi ph hp vi quy nh ca L/C

+ Tn hng v m t hng ha phi ph hp vi L/C
+ S hiu hp ng
+ S L/C v ngy pht hnh L/C (nu thanh ton bng phng thc tn dng chng t)
+ S hiu , ngy pht hnh ha n
+ Tn tu, ngy bc hng, cng bc, cng d
+ S th t ca kin hng, cch ng gi, s lng hng ha ng trong kin hng, trng lng
hng ha , th tch ca kin hng
+ S lng container v s container
+ Ngoi ra, phiu ng gi i khi cn ghi r tn x nghip, tn ngi ng gi v tn ngi kim
tra k thut
2.3 Bill of lading (vn n ng bin)
2.3.1 Bn cht, cng dng phn loi
Cn gi y l Ocean Bill of Lading - B/L

Vn n ng bin (Ocean Bill of Lading) l chng t chuyn ch hng ha bng ng bin, do
ngi vn chuyn (carrier) hoc i l ca ngi vn chuyn (Agent of carrier) pht hnh cho ngi
gi hng (Shipper) sau khi hng ha c xp ln tu (shipped on board) hoc sau khi nhn hng
xp (received for shipment).
Theo iu 81 B Lut hng hi, vn n c 3 chc nng chnh sau y:
* Th nht, vn n l "bng chng v vic ngi vn chuyn nhn ln tu s hng ho vi s
lng, chng loi, tnh trng nh ghi r trong vn n vn chuyn n ni tr hng". Thc hin
chc nng ny, vn n l bin lai nhn hng ca ngi chuyn ch cp cho ngi xp hng. Nu
khng c ghi ch g trn vn n th nhng hng ho ghi trong ng nhin c tha nhn c
"Tnh trng bn ngoi thch hp" (In apperent good order and condition). iu ny cng c ngha l
ngi bn (ngi xut khu) giao hng cho ngi mua (ngi nhp khu) thng qua ngi chuyn
ch v ngi chuyn ch nhn hng ho nh th no th phi giao cho ngi cm vn n gc mt
cch hp php nh ghi trn vn n cng d hng.
* Th hai, "vn n gc l chng t c gi tr, dng nh ot v nhn hng" hay ni n gin hn
vn n l chng t xc nhn quyn s hu hng ho ghi trong vn n. V vy, vn n c th mua
bn, chuyn nhng c. Vic mua bn, chuyn nhng c th c thc hin nhiu ln trc khi
hng ho c giao. C mi ln chuyn nhng nh vy, ngi cm vn n gc trong tay l ch ca
hng ho ghi trong vn n, c quyn i ngi chuyn ch giao hng cho mnh theo iu kin quy
nh trong vn n ti cng n.
* Th ba, vn n ng bin l bng chng xc nhn hp ng chuyn ch hng ho bng ng
bin c k kt.
* Trong trng hp thu tu chuyn, trc khi cp vn n ng bin, ngi thu tu v ngi cho
thu tu k kt vi nhau mt hp ng thu tu chuyn (charter party). Khi hng ho c xp hay
c nhn xp ln tu, ngi chuyn ch cp cho ngi gi hng vn n ng bin. Vn n
c cp xc nhn hp ng vn ti c k kt.
Trong trng hp thu tu ch th khng c s k kt trc mt hp ng thu tu nh thu tu
chuyn m ch c s cam kt (t pha tu hay ngi chuyn ch) s dnh ch xp hng cho ngi thu
t. S cam kt ny c ghi thnh mt vn bn, gi l giy lu cc (booking note). Vy vn n
c cp l bng chng duy nht xc nhn hp ng vn chuyn hng ho bng ng bin c
k kt. Ni dung ca vn n l c s php l gii quyt mi tranh chp xy ra sau ny gia ngi
pht hnh v ngi cm gi vn n.
Phn loi:
* Cn c vo tnh trng bc d hng ha
C 2 loi:
Vn n bc hng ln tu: l chng t xc nhn hng c bc qua lan can tu, th hin
ngi bn giao hng theo ng hp ng k vi ngi mua. Vn n ny thng c
ghi ch bng ch shipped on board, on board, shipped hoc Laden On Board.
Vn n nhn hng ch: L chng t xc nhn ngi chuyn ch nhn hng ch v
cam kt s bc hng ln tu ti cng quy nh trong vn n.
* Cn c vo ph ch trn vn n
C 2 loi:
Vn n hon ho: l vn n khng c ghi ch xu r rng v hng ha hoc bao b hng
ha.
Vn n khng hon ho: l vn n c nhng ph ch xu r rng (bao b khng p ng
cho vn ti bin, mt thng b v, hng b t, hng c mi hi, k m hiu khng r rng...)
Cn lu rng nhng ph ch xu khng r rng v s khim khuyt ca hng ha khng khin B/L
tr nn khng hon ho (v d nh nhng ph ch: bao b "c th" khng p ng c vn ti ng
bin, bao b dng li, thng c ng inh li, hng ha "hnh nh" b m, hng ha "c v" cng
knh)
* Cn c vo tnh s hu
C 3 loi:
Vn n ch danh: l vn n m trn ghi r tn, a ch ngi nhn hng, v nh chuyn
ch ch giao hng cho ngi c tn trn vn n .
Vn n theo lnh: l vn n m trn ghi giao hng theo lnh ca mt ngi no .
thng trong phn Consignee s in l to order of.... c th theo lnh ca mt ngi ch
danh, ca ngi gi hng (to order of the shipper) hay theo lnh ca ngn hng m th tn
dng.
Vn n v danh: l vn n m khng ghi tn ngi nhn hng, do bt c ai cm vn n
ny u tr thnh ch s hu ca vn n v hng ha ghi trn vn n.
* Cn c vo hnh trnh chuyn ch
Vn n i thng (Direct B/L, Straight B/L): l vn n c cp trong trng hp hng ha
c vn chuyn thng t cng bc hng ti cng d hng m khng phi qua bt c mt ln
chuyn ti no.
Vn n ch sut (Through B/L) c s dng trong trng hp hng ha phi chuyn ti qua
mt con tu trung gian.
2.3.3 Ni dung chnh ca B/L
Vn n c nhiu loi do nhiu hng tu pht hnh nn ni dung vn n cng khc nhau. Vn n
c in thnh mu, thng gm 2 mt, c ni dung ch yu nh sau (tr vn n in t):
* Mt th nht thng gm nhng ni dung:
- S vn n (number of bill of lading)
- Ngi gi hng (shipper)
- Ngi nhn hng (consignee)
- a ch thng bo (notify address)
- Ch tu (shipowner)
- C tu (flag)
- Tn tu (vessel hay name of ship)
- Cng xp hng (port of loading)
- Cng chuyn ti (via or transhipment port)
- Ni giao hng (place of delivery)
- Tn hng (name of goods)
- K m hiu (marks and numbers)

- Cch ng gi v m t hng ho (kind of packages and discriptions of goods)
- S kin (number of packages)
- Trng lng ton b hay th tch (total weight or mesurement)
- Cc ph v chi ch (freight and charges)
- S bn vn n gc (number of original bill of lading)
- Thi gian v a im cp vn n (place and date of issue)
- Ch k ca ngi vn ti (thngl masters signature)
Ni dung cu mt trc vn n do ngi xp hng in vo trn c s s liu trn bin lai thuyn
ph.
* Mt th hai ca vn n
Gm nhng quy nh c lin quan n vn chuyn do hng tu in sn, ngi thu tu khng c quyn
b sung hay sa i m mc nhin phi chp nhn n. Mt sau thng gm cc ni dung nh cc nh
ngha, iu khon chung, iu khon trch nhim ca ngi chuyn ch, iu khon xp d v giao
nhn, iu khon cc ph v ph ph, iu khon gii hn trch nhim ca ngi chuyn ch, iu
khon min trch ca ngi chuyn ch...
Mt hai ca vn n mc d l cc iu khon do cc hng tu t quy nh, nhng thng ni dung
ca n ph hp vi quy nh ca cc cng c, tp qun quc t vn chuyn hng ho bng ng
bin.
2.3.4 Hng dn lp B/L
Hai hnh nh minh ha v vn n:

1. Tiu vn n ng bin:
Tiu ca vn n ng bin thng c in sn v khng quyt nh tnh cht, ni dung v loi
vn n, do v mt l thuyt vn n c th khng cn c tiu hoc c tiu l bt c th no.
bit vn n thuc loi no phi cn c vo ni dung c th trn mt trc t vn n.
2. Tn ngi chuyn ch:
Bt k vn n no cng phi th hin tn ca cng ty vn ti bin hay ngi chuyn ch (Shipping
company or Carrier). Ngi chuyn ch mi ch thc l bn i din cho hp ng chuyn ch nn
ngi chuyn ch phi c trch nhim php l v vn n pht hnh trn danh ngha ca mnh v khi
c tranh chp xy ra v vn ti hng ha th ngi chuyn ch phi l ngi i din gii quyt.
3. Ngi nhn hng:
Ty theo vic giao hng l ch danh, theo lnh hay v danh m in vo nhn hng (Consignee)
cho thch hp. Thng thng, ny in sn cc phng n tin dung trong cc trng hp khc
nhau:
- Nu giao hng ch danh th phi ghi y tn v a ch kinh doanh ca ngi nhn hng;
ngoi ra c th ghi thm cc thong tin nh in thoi, fax, telex. ng thi, phi gch b tt c cc t
in snng trc tn ngi nhn hng c ni dung nh Theo lnh to Order, Theo lnh ca to
Order of
- Nu giao hng theo lnh ca 1 ngi ch danh, th phi ghi y tn v a ch kinh doanh ca
ngi ny, ngoi ra nu trn vn n khng in sn cc t nh To Order, To Order of hay or
Order th phi ghi thm vo trc tn ngi ra lnh nhn hng cm t Theo lnh ca to Order of.
Trong phng thc tn dng chng t, ngn hng pht hnh L/C thng quy nh vn n phi ghi
theo lnh ca mnh khng ch vn n, qua khng ch hng ha, ngi nhp khu phi thanh
ton hoc chp nhn thanh ton mi c ngn hng k hu vn n i nhn hng. Vn n theo
lnh (ch yu l theo lnh ca ngn hng pht hnh L/C) rt ph bin.
- Nu ngi gi hng khng mun giao hng c th cho ai th c th ghi vo ny ni dung Giao
hng theo lnh ca ngi gi hng To Order of Shipper. i vi loi vn n ny nu ngi gi
hng khng k hu th ch c anh ta mi c quyn nhn hng ti cng ch. Nu ngi gi hng k hu
trng th vn n tr thnh vn n v danh, ngha l bt c ai c vn n ny u tr thnh ch s
hu hp php v u c quyn nhn hng ti cng n. Nu ngi gi hng k hu theo lnh ca 1
ngi ch danh th vn n tr thnh vn n theo lnh hng ha s giao thoe lnh ca ngi ny.
Vn n v danh t c s dng trong thc t v n d b lm dng chim ot hng ha nn c
ngi gi hng, ngn hng pht hnh L/C v ngi m L/C u khng chp nhn loi vn n ny.
- Nu trong ngi nhn hng trng th theo tp qun quc t c hiu l giao hng theo
lnh ca ng gi hng.
- Nu mun giao hng cho 1 ngi bt k (vn n v danh) th trong ny phi ghi to the
Holder hoc to the Bearer.
4. Bn c thng bo (Notify Party/Address):
Ty theo quy nh ca hp ng thng mi hay L/C m in cho thch hp. thng thng ny
tn v a ch ca ngi nhp khu hay ngn hng pht hnh L/C v nhng ngi ny cn c thng
bo tin tc ca chuyn tu v hng ha khi cp cng ch. Nu ny trng th phi hiu l thong
bo cho ngi nhn hng.
5. S bn vn n gc pht hnh:
Vn n ng bin pht hnh theo yu cu ca ngi gi hng, thng c pht hnh thnh b gm
3 bn gc v 1 s bn sao. V vn n l chng t s hu hng ha c lu thng v ngi chuyn
ch s giao hng cho ai xut trnh vn n gc hp php u tin ti cng ch, do ngi ta cn
phi bit c s bn gc vn n c pht hnh l bao nhiu theo di v kim sot trong qu
trnh lu thng. S bn vn n gc c in mt trc t vn n bng c s v ch.
6. K m hiu, s lng v m t hng ha:
- K hiu m hng ha (Shipping Marks), s container (Container Nos.), s kp ch (Seal Nos.): L
nhng k hiu bng ch, bng s hoc bng hnh v c in bn ngoi hng ha i vi nhng loi
hng ha khng c bao b v in trn cc bao b hng ha i vi cc loi hng ha c bao b. Cc k
hiu m ny nhm nhn dng hng ha, thong bo nhng chi tit cn thit cho vic giao nhn, bc
d hoc bo qun hng ha. Cc k m hiu ny c ghi trn hng v boa b nh th no th phi
c ghi vo vn n nh th.
- S lng, s chic hoc trng lng: Sau khi hng c xp ln tu, ngi chuyn ch hoc i l
phi in vo vn n cc thong s nh s lng hng ha, trng lng hng ha, s container m
mnh nhn hoc xp ln tu.
- M t hng ha: Trn vn n, hng ha c th ch cn m t 1 cch chung chung, min l c th
phn bit c tn hng, quy cch phm cht, quy cch k thut
Mc ch ca vic ghi k m hiu, s lng, trng lng v m t hng ha l nhm to iu kin
thun li cho vic giao nhn hng ha ca nhiu ch hng ti cng ch trnh nhm ln thiu ht v
trn tu thng xp hng ha ca nhiu ch hng khc nhau v c nhiu hng ha c th trng ging
nhau.
7. Ngy v ni pht hnh vn n:
- Ni pht hnh vn n c th ghi a ch ca ngi chyn ch hay i l ca h, cng xp hay a
im no do 2 bn tha thun. Ni pht hnh vn n c ngha trong vic chn lut iu chnh
cng nh theo di hnh trinh ca tu vn chuyn hoc chng minh v xut x hng ha.
- Nu khng c ghi ch ring bit v ngy giao hng trn vn n th ngy pht hnh vn n chnh
l ngy giao hng. ly c vn n hp l c th xy ra cc trng hp k li hoc k tin trn vn
n, tc l ngy k vn n khng phi l ngy giao hng. Nu c tranh chp xy ra v ngy pht hnh
vn n m cc bn a ra c bng chng v vic k li hay k tin th ngi chuyn ch phi chu
trch nhim trc php lut.
8. Ni dung v con tu v hnh trnh:
- Trn vn n phi th hin r tn co tu chuyn ch v s hiu chuyn tu.
- Ni nhn hng v tr hng, cng bc v cng d hng, cng chuyn ti, cc thng tin ny thng
c b tr bng cc in sn tiu .
trnh tranh chp pht sinh, khi ghi hnh trnh chuyn ch trn vn n phi cn c vo quy nh
trong hp ng vn ti hoc quy inh trong L/C.
9. V giao nhn hng ha:
Trn mt trc vn n phi th hin r tnh trng giao hng, ty theo loi vn n, c th l:
- bc hng ln tu (Shipped on Board, On Board, Shipped, Laden on Board)
- Nhn hng ch (Received for Shipment hoc Accepted for Carriage).
10. V cc ph:
- Nu cc ph c thanh ton ti cng i th trn vn n s ghi hoc ng du ch Freight
Prepaid hay Freight Paid cc tr
- Nu tha thun cc ph tr sau (tc l tr ti cng ch) th trn vn n s ghi ni dung Freight
to Collect hoc Freight Payable at Destination cc thu ti cng ch, trng hp ny ngi nhn
hng phi tr cc mi c nhn hng, cn ngi chuyn ch ch giao hng sau khi nhn c
cc. Chi ph pht sinh lien quan n con tu v hng ha do tr cc chm do ngi nhn hng chu
11. K vn n:
Nhng ngi c chc nng k vn n ch yu bao gm ngi chuyn ch, thuyn trng hoc i l
ca h. Tuy nhin, trong thc t giao dch, ngi chuyn ch hoc thuyn trng khng k vn n m
y quyn cho i l ca h. Sau y l cc trng hp k vn n:
- Ngi chuyn ch hay i l ca ngi chuyn ch k vn n:
Nu trn vn n in sn tn ngi chuyn ch th k vn n khng cn lp li tn ngi

chuyn ch m ch cn ghi r chc nng ca mnh (l ngi chuyn ch hay i l ca ngi
chuyn ch)
Nu trn vn n khng in sn tn ngi chuyn ch th khi k bt buc phi ghi y tn
ngi chuyn ch v chc nng ca ngi k.
- Thuyn trng hay i l ca thuyn trng k vn n:
V mi con tu bin ch danh ch c 1 thuyn trng v tn ca con tu lun phi th hin
trn vn n, do khi k vn n, thuyn trng khng cn ch ra tn ca mnh, tuy nhin
trong thc t ta vn gp trng hp thuyn trng k vn n v ghi y h tn ca mnh
(iu ny khng bt buc v c chp nhn). V thuyn trng c th c nhiu i l, do ,
bit chnh xc i l no k vn n th khi k vn n, i l ca thuyn trng phi ghi
r y tn v chc nng ca mnh.
Do tn ca ngi chuyn ch lun phi th hin trn vn n bng cch in sn hoc ghi thm
hoc ng du trn vn n. Do khi k vn n, thuyn trng hay i l ca thuyn trng
khng cn lp li tn ca ngi chuyn ch na.
2.3.5 Lu khi lp Bill of lading
V hnh thc:
Mi hng tu khc nhau c th pht hnh khc nhau, song tnh hp l ca t vn n ng bin v
hnh thc c th khi qut li nh sau:
+ Vn n phi th hin c dng cho vic vn chuyn hng ha t cng n cng (to covers a
port to port shipment). V trn t vn n khng nht thit phi c tiu nh: Vn n hng hi
marine bill of lading hay vn n ng bin ocean bill of lading hoc vn n t cng n
cng port to port bill of lading hay cc tiu tng t khc.
+ Vn n phi c lm thnh vn bn v do ngi vn chuyn pht hnh.
+ Vn n bao gi cng bao gm hai mt (tr vn n in t E.B/L). Mt trc bao gm cc ,
ct, dng in sn in nhng thng tin cn thit khi s dng; mt sau ca vn n phi cha ng
cc iu kin v iu khon chuyn ch hoc dn chiu ti cc ngun lut c quy nh nhng iu
kin v iu khon chuyn ch (i vi vn n rt gn hay vn n trng lng).
+ Ngn ng s dng trong t vn n phi l ngn ng thng nht (thng s dng ting Anh).
+ Hnh thc th hin ca t vn n khng quyt nh gi tr php l ca vn n.
V ni dung:
Tnh hp l v ni dung ca t vn n c khi qut nh sau:
+ Mc s lng, trng lng, bao b, k m hiu m t hng ho phi ghi ph hp vi s lng
hng thc t xp ln tu v phi ghi tht chnh xc. Khi nhn hng theo vn n, phi lu s hng
thc nhn so vi s hng ghi trong vn n, nu thy thiu, sai hoc tn tht th phi yu cu gim
nh khiu ni ngay. Nu tn tht khng r rt th phi yu cu gim nh trong 3 ngy k t ngy
d hng.
+ Mc ngi nhn hng: Nu l vn n ch danh th phi ghi r h tn v a ch ngi nhn
hng, nu l vn n theo lnh th phi ghi r theo lnh ca ai (ngn hng, ngi xp hng hau ngi
nhn hng). Ni chung, mc ny ta nn ghi theo yu cu ca th tn dng (L/C) nu p dng thanh
ton bng tn dng chng t.
+ Mc a ch ngi thng bo: Nu L/C yu cu th ghi theo yu cu ca L/C, nu khng th
trng hay ghi a ch ca ngi nhn hng.
+ Mc cc ph v ph ph: phi lu n n v tnh cc v tng s tin cc.

Nu cc tr trc ghi: "Freight prepaid". Nu cc tr sau ghi: "Freight to collect hay Freight
payable at destination". C khi trn vn n ghi: "Freight prepaid as arranged" v ngi chuyn ch
khng mun tit l mc cc ca mnh.
+ Mc ngy k vn n: Ngy k vn n thng l ngy hon thnh vic bc hng ho ln tu v
phi trong thi hn hiu lc ca L/C.
+ Mc ch k vn n: Ch k trn vn n c th l trng hng tu, i l ca hng tu. Khi i
l k th phi ghi r hay ng du trn vn n "ch l i l (as agent only)".
2.3.6 im yu ca vn n v phng n thay th
Vn n l mt trong nhng chng t quan trng nht ca mua bn quc t khi hng ho c vn
chuyn bng ng bin. Tuy vy, dn dn vn n bc l nhiu nhc im nh:
- Th nht, nhiu khi hng ho n cng d hng nhng ngi nhn khng c vn n (B/L)
nhn hng v thi gian hnh trnh ca hng ho trn bin ngn hn thi gian gi bill t cng xp hng
n cng d hng.
- Th hai, B/L khng thch hp vi vic p dng cc phng tin truyn s liu hin i t ng (fax,
teleax...) bi vic s dng B/L trong thanh ton, nhn hng.... i hi phi c chng t gc.
- Th ba, vic in n B/L i hi nhiu cng sc v tn km bi ch in mt sau ca B/L thng rt nh,
khong 0,3mm chng lm gi.
- Th t, vic s dng B/L c th gp ri ro trong vic giao nhn hng ho (nu n v b mt cp) v
B/L l chng t s hu hng ho....
Nh vy mt loi chng t mi c th thay th c cho B/L v c chc nng tng t nh B/L ra
i. l giy gi hng ng bin (seaway bill). S dng seaway bill c th khc phc c nhng
tn ti pht sinh ca B/L.
Th nht, khi s dng seaway bill ngi nhn hng c th nhn c hng ho ngy khi tu n cng
d hng ho m khng nht thit phi xut trnh vn n ng bin gc v seaway bill khng phi l
chng t s hu hng ho. Hng ho s c ngi chuyn ch giao cho ngi nhn hng trn c s
nhng iu kin ca ngi chuyn ch hoc mt t chc qun l hng ho ti cng n.
Th hai, seaway bill khng phi l chng t s hu hng ho, do ngi ta khng nht thit phi gi
ngay bn gc cho ngi nhn hng cng n m c th gi bn sao qua h thng truyn s liu t
ng. Nh vy ng thi vi vic xp hng ln tu, ngi xut khu c th gi ngy lp tc seaway
bill cho ngi nhn hng trong vng vi pht. Ngi nhn hng cng nh ngi chuyn ch khng
phi lo lng khi giao nhn m khng c chng t. Th ba, khi s dng seaway bill, vic in cc iu
khon bng ch rt nh mt sau c thay th bng vic dn chiu n cc iu kin, quy nh lin
quan n vn chuyn mt trc bng mt iu khon ngn gn. Mt khc ngi chuyn ch ch cn
pht hnh 1 bn gc seaway bill trong khi phi pht hnh ti thiu 1 b 3 bn gc nu s dng B/L.
Th t, seaway bill cho php giao hng cho mt ngi duy nht khi h chng minh h l ngi nhn
hng hp php. iu ny gip cho cc bn hu quan hn ch c rt nhiu ri ro trong vicgiao nhn
hng, khng nhng th, v seaway bill khng phi l chng t s hu hng ho nn khi b mt hay tht
lc th cng khng ra hu qu nghim trng no.
Tuy nhin, seaway bill khng phi l khng c nhng hn ch nh seaway bill cn tr mua bn quc
t (v seaway bill l rt phc tp v kh khn khi ngi chuyn ch v ngi nhn hng l nhng
ngi xa l, mang quc tch khc nhau; lut quc gai ca mt s nc v cng c quc t cha tha
nhn seaway bill nhu mt chng t giao nhn hng....
Vit nam, vic p dng seaway bill vn cn rt mi m, mc d c c s php l p dng

seaway bill. Mc C - iu 80 B lut Hng hi Vit nam quy nh. Ngi vn chuyn v ngi giao
nhn hng c th tho thun vic thay th B/L bng giy gi hng hoc chng t vn chuyn hng ho
tng ng v tho thun v ni dng, gi tr ca cc chng t ny theo tp qun Hng hi quc t.
2.4 C/O (giy chng nhn xut x)
- 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.
- 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. c im
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.
b. Cng dng
- 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 cc 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.
c. Phn loi
- C/O cp trc tip: C/O cp trc tip bi nc xut x, trong nc xut x cng c th l
nc xut khu.
- C/O gip lng (back to back C/O): C/O cp gin tip bi nc xut khu khng phi l nc
xut x. Nc xut khu trong trng hp ny gi l nc lai x.
- V nguyn tc, cc nc ch cp Giy chng nhn xut x cho hng ha c xut x ca quc
gia mnh. Tuy nhin thc tin thng mi cho thy hng ha khng ch c xut khu trc
tip ti nc nhp khu cui cng (ni tiu th hng ha) m c th c xut khu qua cc
nc trung gian. Vic xut hin cc nc trung gian c nhiu nguyn nhn khc nhau, c th
theo mng li phn phi ca nh sn xut, hoc do hng ha c mua i bn li qua cc
nc trung gian, to thun li cho cc hat ng ny, mt s nc c qui nh hng
nhp khu vo nc mnh khi xut khu c th c cp C/O gip lng trn c s C/O gc
ca nc xut x.
Theo qui ch cp C/O u i hin hnh ca Vit nam: c mt s C/O u i c bit c cp di
dng C/O gip lng. Khi gp cc C/O gip lng cp theo qui tc xut x u i ny, cn kim tra cht
ch v cc iu kin qui nh v vn chuyn trc tip.
d. Ni cp
L chng t do nh sn xut hoc do c quan c thm quyn thng l Phng Thng mi & Cng
nghip Vit nam (VCCI) cp xc nhn ni sn xut hoc khai thc ra hng ha.
2.4.2 Hng dn lp C/O v mt vi lu
s 1: k khai tn, a ch, quc gia ca ngi xut khu (nc Vit Nam)
s 2: k khai tn, a ch, nc ca ngi nhn hng.
Trng hp nhn hng theo ch nh s c khai bo l TO ORDER hoc TO ORDER OF <ngi ra
ch nh>, ghi thng nht vi vn n v cc chng t giao nhn hp l khc.
s 3: k khai v vn ti
- Hnh thc vn chuyn: by sea, by air, by truck
- Tn phng tin vn chuyn: v d M/V : UNI PACIFIC V.142S
- Ca khu xut hng: v d HO CHI MINH PORT
- Ca khu nhn hng cui cng: v d HAMBURG
- S v ngy vn n, v d B/L No. : 827045312 DATED : NOV 10, 2008
Lu : Ca khu nhn hng cui cng trn s 3 v ngi nhn hng (ch danh) trn s 2 phi
cng mt nc nhp ( s 12).
s 4: Ghi ch ca c quan cp C/O.
C cc ghi ch sau :
- C/O cp sau ngy xut hng: ng du thng bo ISSUED RETROSPECTIVELY
- Cp ph bn do b mt bn chnh : DUPLICATE
s 5: K khai s th t cc mt hng khai bo.
s 6: K khai nhn v s hiu thng hng (nu c).
s 7: K khai s v loi ca thng hng (nu c); m t hng ha r rng v c th
Ghi r s, ngy t khai hi quan hng xut (nu c) trn 7: CUSTOMS DECLARATION FOR
EXPORT COMMODITIES No. <s y ca t khai hi quan hng xut> DATED <ngy t khai
hi quan hng xut>. Trng hp ngi khai bo hi quan v ngi gi hng khc nhau phi ghi r
thm v ngi khai bo: DECLARED BY <ngi khai bo>.
Lu : k khai s container, s nim ch (cont./seal No. ..)
s 8: K khai tiu chun xut x ca hng ha.
C th: Hng xut sang Australia v New Zealand th ny trng.
Xut sang cc nc khc :
+ Hng c xut x thun ty Vit Nam k khai ch "P"
+ Hng c xut x khng thun ty Vit Nam: c hng dn chi tit ti mt sau C/O mu A.
i vi cc sn phm c gia cng ch bin ti Vit Nam p ng c tiu chun xut x th ghi
ch W v m s H.S (4 ch s) ca hng ha xut khu i vi cc th trng Japan, Norway,
Switzerland, Turkey v EU.
s 9: K khai trng lng gp (c bao b) hoc trng lng khc ca hng ha.
Lu :
+ Cc 5,7,8,9 phi khai thng hng th t, tn, tiu chun xut x, trng lng gp (hoc s
lng khc) ca mi loi hng khc nhau.
+ Trng hp tn hng v m t nhiu c th khai bo sang trang tip, mi trang khai bo r s th
t trang gc di s 7 (V d : Page 1/3 to be continue on attached list)
s 10: k khai s v ngy ca ha n (Commercial Invoice), trng hp hng xut khng ghi s
ha n trn C/O phi nu r l do.
s 11: k khai a im, ngy pht hnh C/O.
Lu : Ngy pht hnh C/O l ngy lm vic
* Trng hp thng c khai bng ch (April, May,..), nu khng ghi ch th ngy khai thng
nht c nh theo dng dd/mm/yyyy.
* Ngy pht hnh C/O l ngy cng hoc sau ngy cc chng t c khai bo trn C/O nh
Invoice, t khai hi quan hng xut
s 12: K khai nc xut x ca hng ha tip sau produced in l VIETNAM
K khai nc nhp khu pha trn dng (importing country). Nc nhp khu ny c khai ng vi
s 8 ca TKHQ hng xut ca l hng.
K khai a im, ngy k v k tn ca ngi k c thm quyn (ca ngi xut khu Vit Nam
c ng k hp php ti im cp C/O).
2.5 Giy chng nhn s lng, trng lng, cht lng
2.5.1 Bn cht, cng dng
- c im:
i vi bn cung cp (bn) - Xut khu: l iu v gi c th chng minh vi th trng rng:
Mnh ang p dng v iu hnh mt h thng hu hiu, qua kim tra v c chp nhn bi bn
th ba c lp v c uy tn, mt h thng chng t s p ng c mi yu cu ca hp ng.
i vi bn mua (nhp khu): Chng nhn h thng cht lng cho php tin chc rng bn cung cp
c mt t chc qun l cht ch v cht lng sn phm v dch v. Vic cho php bn mua gim
bt c s can thip ca mnh vo qu trnh sn xut, gim bt c s can thip ca mnh vo qu
trnh sn xut, gim bt c chi ph cho vic kim tra, nh gi h thng cht lng ca bn cung
cp, do s tn nhim ca giy chng nhn.
- Cng dng:
Do s tn nhim ca giy chng nhn s lm hi lng cc bn tham gia dn ti giao dch c hon
thnh thun li v hiu qu.
Trong cc cuc u thu quc t, vic c mi u thu hay khng cng phc thuc vo vic bn
cung cp c c chng nhn h thng cht lng hay khng. Nhiu bn mua ln khi t chc u
thu, i hi phi c chng nhn h thng i vi bn cung cp v xu hng ngy cng pht trin trn
th gii.
Tuy nhin, mt h thng cht lng c xy dng thit k khng phi ch t mc ch l xin cho
c giy chng nhn. Vn chnh y l h thng vn hnh ra sao? Doanh nghip qun l
th no? Vic p dng h thng c mang li hiu qu v uy tn ca doanh nghip trn thng
trng hay khng?
Chnh v vy, khi xem xt cp giy chng nhn, c quan cp giy chng nhn cn phi i su xem xt
v chc chn rng bn cung cp c trch nhim thc s i vi h thng ca h ch khng phi l
hnh thc.
- Ai cp?
c lng tin vi ngi mua, giy chng nhn ca bn cung cp phi c chng nhn ca mt bn
th ba tin cy. Mt c quan nh vy phi c thm quyn, uy tn v trch nhim cao, c kin thc
chuyn mn su, rng v sn phm, dch v lin quan v phi c cng nhn bi cc hi ng cng
nhn quc t. Nhim v ca c quan cng nhn l phi kim tra kh nng k thut v nng lc chuyn
mn ca c quan chng nhn (ng c vin). Sau l chp nhn, theo di hot ng ca h mt cch
thng xuyn. C s chun mc c quan cng nhn da vo m kim tra c quan chng nhn
chnh l ti liu hng dn ca ISO.
Nhng nc u tin tin hnh xem xt v cng nhn cc c quan chng nhn c lp l vng quc
Anh, H Lan. Gn y cc nc c, B, an Mch, c, , Phn Lan, Thy in, Thy S v M
cng c h thng tng t. chu u, qu trnh cng nhn tun th theo tiu chun EN 45011/12/13.
Chun mc chung i vi cc c quan gim nh. Giy chng nhn c cng nhn c ngha l c
quan cp giy chng nhn c uy tn v c nh nc y quyn cp giy chng nhn ph hp
vi tiu chun EN v sn phm h thng qun l cht lng v cn b. iu dn n mt quy nh
l nu bt k mt loi giy chng nhn no m khng c biu tng cng nhn c ngha l khng c
bng chng c tin hnh nh gi theo tiu chun ISO hoc EN 45011 hoc EN 45012.
Ngy nay trn th trng, ngi tiu dng nhn thc c s khc nhau gia giy chng nhn ISO
9000 c cng nhn v giy chng nhn ISO 9000 cha c cng nhn. H hiu rng s cng nhn
ln nhau hoc cng nhn tng ng cc giy chng nhn c cng nhn ch c tin hnh bi c
quan cng nhn ch khng phi c quan chng nhn.
2.5.2 Quy nh UCP v Giy chng nhn s lng, trng lng, cht lng
Chng nhn cht lng trong thng mi quc t rt quan trng i vi bn mua ln bn cung cp.
Chu u vic tin hnh cng nhn c quan chng nhn phi c 4 iu kin:
Mt l: C quan phi c mt ban iu hnh c lp khng c u th no v quyn li.
Hai l: C mt h thng iu hnh dng vn bn cho php truy cu mi lin h t ngi nh gi
cp giy chng nhn, qua cc h s c kim tra, thanh tra ni b v xem xt nh k.
Ba l: C s o to thch hp i vi nhn vin nh gi th nghim v chng nhn.
Bn l: C th tc bo v s chng nhn lin quan n khiu ni, khng n...
i vi cc nc ang pht trin c th c li t hip nh ny bng cch s dng n nh l mt
phng tin tng cng nhng n lc pht trin xut khu v c bit bng cch vn dng nhng
li th t cc iu khon v thng tin, h tr k thut v cc u i c bit v ring bit c dnh
cho cc nc km pht trin. Ngoi ra c c nhng li ch ng k t hip nh ny, cc nc
ang pht trin phi c nhng c gng thit lp hoc nng cp, chnh n b my cc c quan v c
ch c lin quan ti thng tin k thut, tiu chun ha, m bo cht lng, cc quy trnh k thut,
thanh tra, th nghim, chng nhn v cng nhn, tin hnh cc bc cn thit tham gia tch cc vo
cc hot ng quc t v tiu chun ha v chng nhn.
Ngoi ra hip nh ny cng tha nhn rng cc nc ang pht trin cha c iu kin tham gia mt
cch c hiu qu vo cc hot ng tiu chun quc t v ku gi cc nc thnh vin khc c nhng
bin php hu hiu tng cng s tr gip k thut trong lnh vc ny. Bi vy cc nc ang pht
trin nn ngh c c s tr gip cn thit.
Hip nh v ro cn k thut trong thng mi quc t m bo cc quy nh v tiu chun k thut,
bao gm cc yu cu v bao b, k m hiu, nhn hiu v cc th tc nh gi s ph hp vi cc quy
nh v cc tiu chun k thut khng to ra cc tr ngi khng cn thit cho thng mi quc t. Hip
nh v ro cn k thut trong thng mi yu cu khng mt nc no c th b ngn cn tin hnh
cc bin php cn thit m bo cht lng hng xut khu ca mnh, hoc bo v cuc sng
hay sc khe con ngi, ng v thc vt, bo v mi trng hoc ngn nga cc hot ng man
tr, mc m nc cho l ph hp v phi m bo rng cc bin php ny khng c tin

hnh vi cch thc c th gy ra phn bit i x mt cch ty tin hoc khng th bin minh c
gia cc nc, trong cc iu kin ging nhau, hoc to ra cc hn ch tr hnh i vi thng mi
quc t, hay ni cch khc phi ph hp vi cc quy nh ca hip nh ny.
2.5.3 Hng dn lp Giy chng nhn s lng, trng lng, cht lng
Th tc nghim thu, cp Giy chng nhn cht lng an ton k thut v bo v mi trng xe c gii
ci to (c cng nhn hiu, s loi, ng c, cc kch thc c bn, trng lng v thi cng theo cng
mt thit k).
- Cch thc thc hin: Trc tip ti tr s c quan hnh chnh nh nc hoc qua ng bu in.
- Thnh phn, s lng h s:
+ Thnh phn h s, bao gm:
1. Vn bn ngh kim tra cht lng xe c gii ci to (Ph lc V);
2. Vn bn cho php ca c quan thm nh thit k;
3. nh chp kiu dng; h thng, tng thnh ci to ca xe c gii sau ci to;
4. Bin bn nghim thu xut xng xe c gii ci to (Ph lc IV);
5. Giy chng nhn i vi cc thit b c bit, thit b chuyn dng theo quy nh;
6. Bn sao c chng thc ca UBND cp x hoc bn sao chp c xc nhn ca c s thi cng.
* Giy ng k xe t;
* Phiu sang tn, di chuyn (i vi trng hp ang lm th tc sang tn, di chuyn);
* Giy chng nhn cht lng an ton k thut v bo v mi trng xe c gii nhp khu (i vi xe
c gii qua s dng c php nhp khu).
+ S lng h s: 01 (b).
- Thi hn gii quyt: 05 ngy lm vic k t ngy kt thc kim tra t yu cu.
- Ph, l ph:
+ Kim tra, cp Giy chng nhn cht lng an ton k thut v bo v mi trng xe ci to:
200.000 / ln-mu.
+ Ph kim nh an ton k thut v cht lng xe c gii, xe my chuyn dng trong ci to:
1. Thay i tnh cht s dng ca xe c gii, xe my chuyn dng (thay i cng dng nguyn
thu ca xe c gii, xe my chuyn dng): 910 nghn ng/xe
2. Thay i h thng, tng thnh xe c gii, xe my chuyn dng: 560 nghn ng/xe
- Yu cu, iu kin thc hin th tc hnh chnh:
+ Vic nghim thu cc xe c gii ci to c cng nhn hiu, s loi, ng c, cc kch thc c
bn, trng lng v thi cng theo cng mt thit k vi xe c gii c cp Giy chng nhn cht
lng an ton k thut v bo v mi trng xe c gii ci to ch c thc hin ti n v ng
kim nghim thu sn phm u tin.
+ i vi trng hp ci to khung xng t khch th phi c kim tra v nghim thu tng
phn theo thit k ti c s thi cng.
+ Xe c gii sau ci to nghim thu t tiu chun, quy chun k thut, quy nh hin hnh th
c cp Giy chng nhn cht lng an ton k thut v bo v mi trng xe c gii ci to theo
mu quy nh.
+ Thi hn hiu lc ca Giy chng nhn cht lng an ton k thut v bo v mi trng xe c
gii ci to l 06 thng k t ngy k. Trng hp ch xe qu thi hn hiu lc hoc mt Giy
chng nhn cht lng an ton k thut v bo v mi trng xe c gii ci to th phi a xe ti
n v ng kim nghim thu kim tra v cp li.
MU VN BN NGH KIM TRA
CHT LNG XE C GII CI TO
(Ban hnh km theo Thng t s 29/2012/TT-BGTVT
ngy 31 thng 7 nm 2012 ca B trng B Giao thng vn ti)
(C S THI CNG) CNG HA X HI CH NGHA VIT NAM

clp - T do - Hnhphc
S:. ............., ngy........thng.......nm...........
VN BN NGH KIM TRA

CHT LNG XE C GII CI TO
(C s thi cng) ngh (n v ng kim xe c gii m s ) kim tra cht lng xe c

gii ci to nh sau:
1. c im xe c gii ci to:
- Bin s ng k (nu c cp):
- S khung:
- S ng c:
- Nhn hiu - s loi:
2. Cn c thi cng ci to: Thit k c k hiu .. ca (C s thit k) c Cc

ng kim Vit Nam (S Giao thng vn ti) cp Giy chng nhn thm nh thit k xe c
gii ci to s ..ngy .../..../....
3. Ni dung thi cng ci to:
(Ghi tm tt y cc ni dung thit k ci to thay i ca xe c gii)
(C s thi cng) xin chu trch nhim v cc ni dung c thi cng trn xe c gii ci to.
Th trng c s thi cng

(K, ghi r h tn, ng du)
2.5.4 Lu khi lp Giy chng nhn s lng, trng lng, cht lng
- Cn nu r. n v o lng khi lng, trng lng. Trong bun bn quc t ngi ta cng
nhn ng thi nhiu h o lng khc nhau h ca Anh, M, h quc t.. cho nn trnh nhm ln
khi xy dng hp ng ngoi thng cn phi lu , mt mt ghi n v o lng, khi lng theo tp
qun quc t, mt khc nn ch ng quy i ra h quc t v ghi c hai n v ny trong HNT.
Trong trng hp i tc mi giao dch phi hi cn thn ri mi ghi vo hp ng.
- Qui nh qui cch phm cht hng phi ging mu cho trc. Vi cch ny hoc ngi bn hoc
ngi mua lm mu hng ha thnh ba b, mt b ngi bn gi giao hng, mt b ngi mua gi
i chiu so snh khi nhn hng, mt b do trung gian gi gii quyt tranh chp (nu c) xy ra.
Thng p dng xy dng nhng hp ng mua bn nhng sn phm nh : hng th cng m
ngh, kim hon, mua bn bng vi si, mua bn hng may mc, giy dp, da, ti cp
- Tn hng ho: y l iu khon ni ln i tng ca hng ho giao dch, cn din t tht chnh
xc v ngn gn , y l c s bn bn phi giao ng hng v ngi mua nhn hng v phi tr
ng tin, iu khon ny ngi lp ho n nn nu ngn gn chnh xc v nhng y thng tin.
- i vi tin t tnh gi nn la chn ng tin c tr gi n nh trnh gy thit hi cho ngi
bn hoc ngi mua.
- Cn xc nh r thi hn, a im giao hng, phng thc giao hng v thng bo giao hng.
- iu kin bo him: iu kin ny thng ch xut hin khi hp ng c mua theo iu kin
CIP hoc CIF n gip cho ngi bn mua bo him cho ng v ngi mua hng li bo him cho
ng.
Nu c iu khon ny n thng cp n cc vn sau y:
- iu kin bo him cn mua: loi A, B, C
- Gi tr hng ho cn c bo him ti thiu 110 % tr gi ca hp ng thng mi
- Ni khiu ni i bi thng bo him thng qui nh nc ngi mua (gip cho ngi mua
d i bi thng cc cng ty bo him khi hng ho c ri ro xy ra.
2.6 Giy chng nhn v sinh v giy chng nhn kim dch ng thc vt
Bn cht ca giy chng nhn kim dch v giy chng nhn v sinh u l nhng chng t do c
quan nh nc c thm quyn cp cho ch hng xc nhn hng ha c an ton v mt dch
bnh, su hi, nm c
Giy chng nhn v sinh:
- Giy chng nhn v sinh (Sanitary certificate) do c quan c thm quyn kim tra v phm
cht hng ha hoc v y t cp cho ch hng, xc nhn hng ha c kim tra v trong
khng c vi trng gy bnh cho ngi s dng.
- Ni dung gm c: phn ghi tn hng, s lng, k m hiu, phng tin chuyn ch, ngy
xut khu, ngi gi hng, ngi nhn hng, cng i, cng n v phn ghi kt qu kim tra.
Giy chng nhn kim dch:
- Giy chng nhn kim dch ng vt (Animal product sanitary inspection certificate) do c quan
kim dch ng vt cp cho cc hng ha l ng vt (sc vt, cm th) hoc cc sn phm ng vt
(trng, tht, lng, da, c) hoc bao b ca chng, xc nhn kim tra v x l chng cc bnh dch.
Ni dung gm c: phn ghi tn hng, s lng, trng lng, bao b, k m hiu, ngi gi hng, ngi
nhn hng, s hp ng, s vn n, hng tin vn ti v phn nhn xt ca c quan kim dch thc
vt.
- Giy chng nhn kim dch thc vt (Phytosanitary certificate) do c quan bo v thc vt cp
cho hng ha l thc vt hoc c ngun gc l thc vt, xc nhn hng ha c kim tra v x l
chng cc bnh dch, nm c, c di
Ni dung gm c: phn ghi loi ng vt, ngi gi hng, ngi nhn hng, s lng, cht lng,
trng lng, ni n, ni gi hng, phng tin chuyn ch, ngy kim dch, hiu lc ca giy v
chng thc ca bc s th y.
2.6.2 Quy nh UCP v Giy chng nhn v sinh, kim dch ng thc vt
Quy nh v giy chng nhn kim dch thc vt

- Giy chng nhn kim dch thc vt do c quan kim dch thc vt c thm quyn ca nc xut
khu cp hoc giy xc nhn c gi tr tng ng.
- iu kin nhp khu:
+ C giy chng nhn kim dch thc vt (KDTV) do c quan KDTV c thm quyn ca nc
xut khu cp hoc giy xc nhn c gi tr tng ng.
+ Khng c dch hi thuc din iu chnh thuc cc danh mc quy nh ti im a, khon 1,
iu 7 ca Ngh nh s 02/2007 N-CP ngy 05/1/2007 v Kim dch thc vt v sinh vt gy hi l;
nu c phi c x l trit .
+ Phi c giy php KDTV nhp khu i vi nhng vt th phi phn tch nguy c dch hi trc
khi nhp khu vo Vit Nam.
+ i vi vt liu ng gi bng g nhp khu phi c x l bng cc bin php KDTV theo
quy nh.
- iu kin KDTV qu cnh:
+ C giy chng nhn KDTV ca nc xut x do c quan KDTV c thm quyn cp.
+ Vt th khi qu cnh hoc lu kho bi trn lnh th Vit Nam phi c c quan KDTV Vit
Nam ng .
+ Vt th qu cnh phi c ng gi theo ng quy cch hng ha bo m khng ly lan
sinh vt gy hi trong qu trnh vn chuyn v lu kho bi.
Quy nh v giy chng nhn kim dch ng vt
+ Nu ng vt, sn phm ng vt tiu chun v sinh th y: C quan kim dch thc hin cp
Giy chng nhn kim dch, bng k m s nh du ng vt, bin bn nim phong xe theo qui
nh trc khi vn chuyn.
+ Nu trng hp ng vt, sn phm ng vt khng m bo cc yu cu v sinh th y: c quan
kim dch khng cp giy chng nhn kim dch v tin hnh x l theo qui nh.
2.6.3 Hng dn lp Giy chng nhn v sinh, kim dch ng thc vt
Giy chng nhn kim dch thc vt:

Tn th tc hnh chnh (TTHC): Cp Giy chng nhn kim dch thc vt nhp khu, qu cnh v vn
chuyn ni a
Tn n v k khai: Cc Bo v thc vt
Lnh vc: Nng nghip
1. Trnh t thc hin - Bc 1: Khai bo trc t nht 24 gi vi c quan kim dch thc
vt (KDTV) ni gn nht trc khi nhp khu vt th.
i vi phng tin vn ti ng thy chuyn ch vt th KDTV
n phao s 0 ch phng tin khai bo vi c quan KDTV
kim tra.
- Bc 2: C quan Kim dch thc vt kim dch ti ca khu u
tin. Trong trng hp c bit, th tc kim dch thc vt c tin
hnh ti a im khc c iu kin cch ly.
- Bc 3: Cp Giy chng nhn kim dch thc vt nhp khu, qu
cnh v vn chuyn ni a.
2. Cch thc thc hin Trc tip
3. a) Thnh phn h s, bao gm:

- Giy ng k kim dch (Mu giy 3 ban hnh km theo ph lc
1 Thng t s 14/2012/TT-BNNPTNT ngy 27 thng 3 nm
2012).
- Bn khai kim dch thc vt (Mu giy 4 ban hnh km theo
ph lc 1 Thng t s 14/2012/TT-BNNPTNT ngy 27 thng 3
nm 2012) (p dng cho tu bin)
H s
- Giy chng nhn kim dch thc vt do c quan kim dch thc
vt c thm quyn ca nc xut khu cp hoc giy xc nhn
c gi tr tng ng.
- Giy php kim dch thc vt nhp khu (i vi vt th phi
phn tch nguy c dch hi trc khi nhp khu vo Vit Nam).
- Nhng giy t lin quan khc (nu c): Hp ng, L/C.
b) S lng h s: 01 (b)
4. Trong phm vi 24 gi sau khi kim tra vt th. Nu qu thi hn trn

Thi hn gii quyt
th phi thng bo cho khch hng.
5. a) C quan c thm quyn quyt nh: Chi cc Kim dch thc vt

vng, Trm Kim dch thc vt ca khu.
b) C quan hoc ngi c thm quyn c u quyn hoc phn cp
thc hin (nu c): Chi cc Bo v thc vt tnh, TP trc thuc TW
C quan thc hin TTHC nu c Cc Bo v thc vt u quyn).
c) C quan trc tip thc hin TTHC: Chi cc Kim dch thc vt
vng, Trm Kim dch thc vt ca khu.
d) C quan phi hp (nu c): khng
6. - C nhn
i tng thc hin TTHC
- T chc
7. Mu n, t khai - Giy ng k kim dch (Mu giy 3 ban hnh km theo ph lc 1

Thng t s 14/2012/TT-BNNPTNT ngy 27 thng 3 nm 2012).
- Bn khai kim dch thc vt (Mu giy 4 ban hnh km theo ph
lc 1 Thng t s 14/2012/TT-BNNPTNT ngy 27 thng 3 nm
2012) (p dng cho tu bin).
8. Ph, l ph Ph v l ph KDTV theo mc II ca biu thu ph, l ph ban hnh

km theo Thng t s 110/2003/TT-BTC ngy 17/11/2003 ca B
Ti chnh Qui nh ch thu, np v qun l, s dng ph, l ph
bo v, kim dch thc vt v qun l thuc bo v thc vt.
9. Kt qu thc hin TTHC - Giy chng nhn kim dch thc vt nhp khu, qu cnh v vn
chuyn ni a
Thi hn c hiu lc ca kt qu: Khng quy nh
10. iu kin thc hin TTHC 1. iu kin nhp khu

- C giy chng nhn KDTV do c quan KDTV c thm quyn ca
nc xut khu cp hoc giy xc nhn c gi tr tng ng.
- Khng c dch hi thuc din iu chnh thuc cc danh mc
quy nh ti im a, khon 1, iu 7 ca Ngh nh s 02/2007 N-
CP ngy 05/1/2007 v Kim dch thc vt v sinh vt gy hi l; nu
c phi c x l trit .
- Phi c giy php KDTV nhp khu i vi nhng vt th phi
phn tch nguy c dch hi trc khi nhp khu vo Vit Nam.
- i vi vt liu ng gi bng g nhp khu phi c x l bng
cc bin php KDTV theo quy nh.
2. iu kin KDTV qu cnh
- C giy chng nhn KDTV ca nc xut x do c quan KDTV
c thm quyn cp.
- Vt th khi qu cnh hoc lu kho bi trn lnh th Vit Nam phi
c c quan KDTV Vit Nam ng .
- Vt th qu cnh phi c ng gi theo ng quy cch hng ha
bo m khng ly lan sinh vt gy hi trong qu trnh vn
chuyn v lu kho bi.
11. Cn c php l ca TTHC - Ngh nh s 02/2007 N-CP ngy 05/01/2007 ca Chnh ph v

Kim dch thc vt.
- Thng t 14/2012/TT-BNNPTNT ngy 27 thng 3 nm 2012 ca
B Nng nghip v Pht trin nng thn hng dn h s nghip v
kim dch thc vt.
- Thng t s 110/2003/TT-BTC ngy 17/11/2003 ca B Ti chnh
Qui nh ch thu, np v qun l, s dng ph, l ph bo v,

kim dch thc vt v qun l thuc bo v thc vt.
12. Lin h - H tn: L Th Thong

- a ch c quan: Cc Bo v thc vt - 149 H c Di - ng a -
H Ni
- S in thoi c quan: 04.3 5330361
- Fax: 043.5333056
- a ch email: P.CCHC@fpt.vn
Mu giy 3
Ban hnh km theo Thng t s 14/2012/TT-BNNPTNT ngy 27/3/2012
CNG HA X HI CH NGHA VIT NAM
c lp - T do - Hnh phc
..................ngy.........thng...........nm..........
GIY NG K KIM DCH (*)
Knh gi: .............................................. (**).
Tn t chc, c nhn ng k: .................................................................................................................

a ch: ...................................................................................................................................................
in thoi:.................................................Fax/E-mail: ...........................................................................
S Giy CMND: ............................................................. Ngy cp: ........................Ni cp: .................
ngh qu c quan kim dch l hng nhp khu sau (***):
1. Tn hng: ............................................................. Tn khoa hc: .......
C s sn xut: ..................................................................................................................................
M s (nu c): ..................................................................................................................................
a ch: ...............................................................................................................................................
2. S lng v loi bao b: ....................................................................................................
3. Khi lng tnh: .................... Khi lng c b: ........................
4. S hp ng hoc s chng t thanh ton (L/C, TTr): ...................................................
5. T chc, c nhn xut khu:................................................................................................
a ch: ...............................................................................................................................................
6. Nc xut khu: .................................................................................................................................
7. Ca khu xut: ....................................................................................................................................
8. T chc, c nhn nhp khu: ...............................................................................................................
a ch: ...............................................................................................................................................
9. Ca khu nhp: ...................................................................................................................................
10. Phng tin vn chuyn: ..................................................................................................................
11. Mc ch s dng: ...........................................................................................................................
12. Giy php kim dch nhp khu (nu c): .......................................................................................
13. a im kim dch: ........................................................................................................................
14. Thi gian kim dch: .......................................................................................................................
15. S bn Giy chng nhn kim dch cn cp: ..................................................................................
Chng ti xin cam kt: Bo qun nguyn trng hng ho nhp khu, a v ng a im, ng
thi gian c ng k v ch a hng ho ra lu thng sau khi c qu C quan cp Giy chng
nhn kim dch (****).
T CHC CC NHN NG K
(K, ng du, ghi r h tn)
Xc nhn ca C quan Kim dch
ng a hng ho v a im:...............................................................
lm th tc kim dch vo hi ........gi ngy . thng..nm
L hng ch c thng quan sau khi c Giy chng nhn kim dch
Vo s s.................., ngythng ..nm

..............................(*).............................
Xc nhn ca C quan Hi quan

(trong trng hp l hng khng c nhp khu)
L hng khng c nhp khu vo Vit Nam v l do:....................................

.............................................................................................................................
..........., ngy .thng nm .
Chi cc Hi quan ca khu.............................
(*) ng k theo Mu ny c th hin trn 2 mt ca t giy kh A4;

(**) Tn c quan Kim dch;
(***) Phi c y cc tiu ch theo ng th t v khai cc tiu ch thch hp i vi l hng;
(****) Cam kt ny ch ghi khi ng k kim dch i vi hng ha nhp khu;
Lu : C nhn ng k khng c con du phi ghi r s Giy chng minh nhn dn, ngy thng v
ni cp.
Giy chng nhn kim dch ng vt, sn phm ng vt:
Bc 1: Ch hng in t khai h s v np h s ti B phn TN & tr HS.
Bc 2: B phn TN & tr HS tip nhn h s v xc nhn khai bo kim dch:
+ Nu h s hp l th xc nhn khai bo thng bo a im, thi gian tin hnh kim dch v vo
s ng k kim dch.
+ Nu h s cha y hoc cha hp l th hng dn ch hng b sung, iu chnh kp thi.
Bc 3: B phn TN & tr HS chuyn h s sang P. K thut th l h s
Bc 4: Kim dch vin thuc phng K thut tin hnh kim dch:
+ Nu ng vt, sn phm ng vt tiu chun v sinh th y: C quan kim dch thc hin cp
Giy chng nhn kim dch, bng k m s nh du ng vt, bin bn nim phong xe theo qui nh
trc khi vn chuyn.
+ Nu trng hp ng vt, sn phm ng vt khng m bo cc yu cu v sinh th y: c quan
kim dch khng cp giy chng nhn kim dch v tin hnh x l theo qui nh.
Bc 5: Tr kt qu, thu ph v lu tr h s.
Th tc biu mu
- H s ng k kim dch gm:
+ Giy ng k kim dch ng vt, sn phm ng vt vn chuyn theo mu quy nh;
+ Bn sao giy chng nhn vng, c s an ton dch bnh ni xut pht ca ng vt (nu c);
+ Bn sao giy chng nhn tim phng, phiu kt qu xt nghim bnh ng vt (nu c);
+ Bn sao phiu kt qu xt nghim cc ch tiu v sinh th y sn phm ng vt (nu c);
+ Cc giy t khc c lin quan (nu c);
- Thi gian gii quyt:
+ 04 ngy lm vic i vi trng hp c giy t lin quan.
+ Trng hp cn xc minh c th ko di nhng khng qu 05 ngy lm vic.
- Ph, l ph: theo thng t 04/2012/TT-BTC ngy 5 thng 1 nm 2012 Quy nh ch thu, np, qun
l v s dng ph, l ph trong cng tc th y.
- Mu t khai:
+ Giy ng k kim dch ng vt, sn phm ng vt vn chuyn ra khi huyn.
Mu 1
(Ban hnh km theo Quyt nh s 86/2005/Q-BNN ngy 26/12/2005
ca B Nng nghip v PTNT)
Du ca c quan kim dch CNG HO X HI CH NGHA VIT NAM

c lp T do Hnh phc
GIY NG K KIM DCH NG VT,

SN PHM NG VT VN CHUYN RA KHI HUYN
S:................../K-KDN
Knh gi: .........................................................................................
H tn ch hng (hoc ngi i din): .................................................................................

a ch giao dch: ........
Chng minh nhn dn s: Cp ngy../.../... ti............
in thoi: .... Fax: ...... Email: ...
ngh c lm th tc kim dch s hng sau:
I/ NG VT:
Loi ng vt Ging Tui Tnh bit Mc ch s dng
c Ci
Tng s
Tng s (vit bng ch): .........

Ni xut pht: ..........
Tnh trng sc kho ng vt: .....
...............................................................................................................................................
S ng vt trn xut pht t vng/c s an ton vi bnh: ......
theo Quyt nh s /ngy/../ ca (1)nu c).
S ng vt trn c xt nghim cc bnh sau (nu c):
1/ Kt qu xt nghim s ..../ngy ....//........
2/ Kt qu xt nghim s ..../........ngy ....//........
3/ .....Kt qu xt nghim s .../.ngy ....//........
4/ .. .Kt qu xt nghim s ../. ngy ....//........
5/ ....Kt qu xt nghim s .. ./. ngy ....//........
S ng vt trn c tim phng vc xin vi cc bnh sau (loi vc xin, ni sn xut):
1/ ....tim phng ngy ....//....................................
2/ ....tim phng ngy ...//.....................................
3/ ... tim phng ngy ...// ............................
4/ .. tim phng ngy ...// ................................
5/ tim phng ngy ...// ............................
II/ SN PHM NG VT:
Tn hng Quy cch ng gi S lng Khi Mc ch s
(2) lng dng
(kg)
Tng s
Tng s (vit bng ch): .........
S sn phm ng vt trn c xt nghim cc ch tiu v sinh th y theo kt qu xt nghim
s/ngy./.../ ....... ca ....(3) ....(nu c).
Tn, a ch c s sn xut: .....
..........................
in thoi: . Fax: .........
III/ CC THNG TIN KHC:
Tn t chc, c nhn nhp hng: .....
a ch: ........................
in thoi: Fax: ..
Ni n (cui cng): ...........
Phng tin vn chuyn: .................
Ni giao hng trong qu trnh vn chuyn (nu c):
1/ .........S lng: ... Khi lng: ...................
2/ .........S lng:............Khi lng: .....
3/ ...........S lng: ... Khi lng: ......

iu kin bo qun hng trong qu trnh vn chuyn: ................
Cc vt dng khc lin quan km theo: ..............
.........................
Cc giy t lin quan km theo: .............
..............................
a im kim dch: ................
Thi gian kim dch: ...................
Ti xin cam oan vic ng k trn hon ton ng s tht v cam kt chp hnh ng php
lut th y.
KIN CA C QUAN KIM DCHNG VT ng k ti ..................................
ng kim dch ti a im................................. Ngy ........ thng .......nm ....
.................................................................................. T CHC/C NHN NG K
vo hi .. gi... ngy ........./......./ .... (K, ng du, ghi r h tn)
Vo s ng k s .............. ngy...../ ......./ ....
KIM DCH VIN NG VT
(K, ghi r h tn)
2.6.4 Lu khi lp Giy chng nhn v sinh, kim dch ng thc vt
Nhng sai st thng gp nht khi lp giy chng nhn v sinh, kim dch ng thc vt l:
- C quan cp khng ph hp vi yu cu ca L/C.
- Ngy cp giy chng nhn sau ngy giao hng.
V vy, cc n v cp cng nh cc doanh nghip cn phi lu v thi gian cng nh cc yu cu c
th. ng thi, cc giy ny nn do nhng c quan gim nh c uy tn cp to uy tn cao trong
kinh doanh hoc phi c ch k v con du ca ngi c thm quyn k.
2.7 Giy chng nhn bo him
2.7.1 nh ngha, phn loi
nh ngha:
L chng t do t chc bo him, (trong trng hp mua bo him nc ta, l cng ty Bo Vit) cp
nhm hp thc ha hp ng bo him v c dng iu tit quan h gia t chc bo him vi
ngi c bo him. Trong mi quan h ny t chc bo him nhn bi thng cho nhng tn tht
v ri ro xy ra do hai bn tha thun t trc trong hp ng. Bn c bo him s phi ng ph
bo him.
Ni cp giy chng nhn bo him:cng ty bo him v cc chc nng hi quan.
Phn loi:
Chng t bo him thng c dng c hai loi sau:
- 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.
- Giy chng nhn bo him (Insurance certificate) l chng t do ngi bo him cp cho ngi
c bo him xc nhn hng ha bo him theo iu kin ca hp ng.
2.7.2 Yu cu v ni dung
n bo him c nhng ni dung ch yu sau:

+ Cc iu khon chung v c tnh cht thng xuyn, trong ngi ta quy nh r trch nhim
ca bo him v ngwoif c bo him theo tng iu kin bo him.
+ Cc iu khon ring v i tng bo him: bao gm i tng bo him (tn hng, s lng, k
m hiu, phng tin chuyn ch), gi tr bo him (mc bo him ti thiu l 110% tr ga hng ha
v phi th hin bng ng tin ghi trn hp ng hoc L/C), iu kin bo him theo nh tha thun,
tng chi ph bo him v giy chng nhn bo him.
+ Ch c ni dung ch yu nh cc iu khon ni v i tng c bo him, cc chi tit cn
thit cho vic tnh ton ph bo him v iu kin bo him tha thun.
Chng t bo him thng dng ph bin trong cc phng thc tn dng chng t v nh thu km
chng t hoc thng lp khi ngi mua c yu cu. Nu l chng t bo him lp theo L/C th vn
lu mt s im sau:
- Nu bo him do ngi mua chu (CFR) th L/C ghi Insurance covered by buer under policy
No the shipper must notifiy, ngi bn phi kim tra xem ni dung thng bo l g? C chp
nhn c khng?
- L/C quy nh nhng iu kin bo him l g, v d I/P covering FPA claim payable on (c quan
no) in (tin t no) one original to be filed at (ngn hng no)
- Tr khi L/C quy nh khc, s tin bo him ti thiu l 110% tr gi CIP hoc 110% tr gi CIF.
2.7.3 Mu giy chng nhn bo him
C mt dng mu chng nhn bo him nh sau:

MU GIY CHNG NHN BO HIM
(Ban hnh km theo Thng t s /2010/ TT-BTC, ngythngnm 2010 ca B Ti chnh)
Giy chng nhn bo him c cp cn c Hp ng bo him s..... k ngy ....thng.....nm gia

...................v ....................
Tn v a ch ca bn mua bo him:
Tn v a ch ca ngi c bo him:
Ngnh ngh sn xut kinh doanh:
a ch ti sn c bo him
Ti sn c bo him: (danh mc chi tit ti sn km theo)
-
-
-
-
-
Tng gi tr ti sn theo danh mc ti sn:
S tin bo him: ....................................................................................... Mc khu tr: .....................

- Theo danh mc ti sn
- Chi ph dn dp hin trng
- Chi ph cha chy
Thi hn bo him: t ...................................... n ...................................................
Ph bo him (bao gm c bo him chi ph cha chy v chi ph dn dp hin trng, nu c):
....................................................................................................................................................................
Ngy thng nm Doanh nghip bo him
Giy chng nhn bo him nh trn thng c cng ty bo him hoc i l bo him cp pht khi
lm th tc bo him. Cc iu khon hp ng tng i hiu, s c hng dn chi tit ti vn
phng cng ty bo him.
2.8 T khai hi quan
2.8.1 Bn cht, phn loi v cng dng
* c im:
T khai hi quan l mt vn bn do ch hng, ch phng tin khai bo xut trnh cho c quan hi
quan trc khi hng hoc phng tin xut hoc nhp qua lnh th quc gia.
* Phn loi:
T khai hi quan gm 2 loi chnh: t khai hng nhp khu v t khai hng ha xut khu
T khai hng ha NK, t khai hng ha XK, Ph lc t khai hng ha XK, NK c s dng cho cc
loi hnh XNK: kinh doanh (bao gm c hng i l mua bn vi nc ngoi), sn xut hng XK, gia
cng, u t, tm nhp - ti xut, tm xut - ti nhp, cc hnh thc vin tr.
1. T khai hi quan hng xut khu
B t khai hi quan hng ho xut khu gm hai t: mt t l Bn lu Hi quan, v mt t l bn lu

ngi khai hi quan, ni dung th ging ht nhau.
a. Hnh thc, kch thc t khai hi quan hng ha xut khu (HQ/2002-XK)
T khai hng ha XK c in ch en trn 2 mt kh giy A4, nn mu hng nht, c ch xut khu
mu hng, m, chm.
b. Kt cu ca t khai xut khu bao gm cc phn:
Mt trc ca t khai:
- Phn tiu t khai: Dnh cho hi quan ni lm th tc ghi tn c quan hi quan, ghi s t khai,
h tn cn b ng k t khai.
- Phn A: phn dnh cho ngi khai hi quan k khai v tnh thu, bo gm tiu thc t 1-20
Mt sau ca t khai:
- Phn B: phn dnh cho c quan kim tra ca c quan hi quan: Dnh cho c quan hi quan ghi
cc kt qu kim tra thc t hng ha, ghi s l ph hi quan phi np.
- 22 dnh cho ngi i din ch hng chng kin vic kim tra thc t hng ha k tn v ghi
cho kin( nu c)
T khai XK c thit k cho khai bo ti a 9 mt hng. i vi l hng khng c thu hoc thu
sut bng 0% th ch cn khai trn t khai hi quan.vic tnh thu XK c th c thc hin trn ph
lc t khai hi quan.
2. T khai hng ha nhp khu (HQ/2002-NK)
T khai hi quan hng nhp khu l mt b, gm hai t: mt t l Bn lu Hi quan, v mt t l bn

lu ngi khai hi quan, ni dung th ging ht nhau.
a. Hnh thc:
T khai hng ha nhp khu c in ch en trn 2 mt kh giy A4, nn mu xanh l cy nht, c in
ch NK mu xanh, m, chm.
b. Kt cu ca t khai hng ha nhp khu bao gm cc phn sau:
Mt trc ca t khai:
- Phn tiu t khai: dnh cho hi quan ni lm th tc ghi tn c quan hi quan, ghi s t khai,
h tn cn b ng k t khai.
- Phn A: phn dnh cho ngi khai hi quan k khai v tnh thu, bao gm tiu thc t 1-29.
Mt sau ca t khai:
- Phn B: phn dnh cho kim tra ca hi quan, bao gm 2 phn:
+ Phn 1 l c quan hi quan ghi cc kt qu kim tra thc t hng ha, v phn 2 l c quan hi
quan kim tra s thu do ch hng khai bo, ghi s tin thu l ph hi quan phi np.
+ s 31 dnh cho ngi i din ch hng chng kin vic kim tra thc t hng ha k tn v
ghi kin( nu c).
T khai hi quan hng ha nhp khu c thit k khai bo cho ti a 3 loi mt hng. Trng
hp l hng c t 4 mt hng tr ln, th trn t khai chnh ch th hin tng qut, vic khai bo chi tit
i vi ton b l hng c thc hin trn ph lc t khai.
* Cng dng:
Cc loi giy t khai hi quan v ph lc t khai hi quan l chng t php l phn nh ni dung khai
bo hng ha ca ch i tng kim tra gim st hi quan, ng thi l mt chng t k ton c s
dng ghi chp, phn nh vic thu thu, v cc khon thu khc i vi hng ha xut nhp khu, l c
s tp hp s liu thng k XNK hng ha v kim tra sau thng quan theo quy nh ca php lut.
2.8.2 Quy nh UCP v T khai hi quan
Quy nh chung:
Ngi khai ch c s dng mt loi mc (khng dng mc ) khai, khng c ty xo, sa
cha.
Cc mu n ch nghip v hi quan do Tng cc Hi quan thng nht pht hnh v qun l trong ton
quc.
I VI HNG HO XUT KHU
Ngi lm th tc HQ ch c ng k t khai HQ khi tp kt hng ti a im kim tra hi
quan, tr nhng l hng c khi lng ln, s lng ln hoc trng hp c bit khng th tp kt
mt lc ti mt a im lm th tc (phi c trng hi quan ca khu/ cp tng ng ng
bng vn bn).
Ngi k tn trn ti khai HQ

- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u quyn bng vn
bn) cho doanh nghip XNK.
bn) cho doanh nghip xut nhp khu u thc.
bn) cho doanh nghip lm dch v th tc HQ.
Trch nhim i vi ngi khai bo HQ
khai bo y , chnh xc hng ha thc t theo cc ni dung quy nh ti phn dnh cho ngi khai
bo trong t khai hi quan;
- T xc nh m s hng ha, thu sut, gi tnh thu ca tng mt hng xut khu, t tnh s thu
phi np ca tng loi thu trn t khai hi quan;
- Vic khai bo trn t khai hi quan c th c thc hin bng nh my ch, my vi tnh, hoc
vit tay nhng phi bo m cng mt loi mc (khng dng mc ), cng mt kiu ch. Cc chng
t np cho Hi quan nu quy nh l bn sao th ngi i din hp php ca doanh nghip phi k v
ng du xc nhn ln chng t ;
- K tn, ng du vo t khai sau khi khai bo y cc tiu ch trn t khai; np t khai cng
cc chng t khc theo quy nh trong Ngh nh 16/1999/N-CP v Thng t hng dn ny cho Hi
quan ni lm th tc;
- Pht hin, phn nh kp thi, trung thc nhng vic lm khng ng quy nh, nhng tiu cc ca
cn b, nhn vin hi quan.
I VI HNG HO NHP KHU
Thi im v thi hn lm th tc HQ
- i vi hng NK thuc din c min thu, hng khng c thu, hng c thu sut bng khng
theo quy nh ca lut thu NK: doanh nghip c khai bo, ng k t khai trc khi hng n ca
khu by (7) ngy.
- Hng ho NK c thu: doanh nghip c ng k t khai khi hng v n ca khu d hng.
- Hng NK bng ng bin, ng hng khng, ng st: trong thi hn 30 ngy k t ngy
hng ho n ca khu d hng ghi trn vn ti n, ngi lm TTHQ phi n CQHQ lm th tc.
- Hng NK bng ng b, ng sng: ngy hng n ca khu nhp u tin l ngy HQ ca
khu tip nhn v ng k h s do ngi lm TTHQ np v xut trnh.
3. Ngi k tn trn ti khai HQ
bn) cho doanh nghip XNK.
bn) cho doanh nghip xut nhp khu u thc.
bn) cho doanh nghip lm dch v th tc HQ.
Trch nhim ngi khai bo trn t khai HQ
- Khai bo y , chnh xc hng ha thc t theo cc ni dung quy nh ti phn dnh cho ngi
khai bo trong t khai hi quan;
- T xc nh m s hng ha, thu sut, gi tnh thu ca tng mt hng nhp khu, t tnh s thu
phi np ca tng loi thu trn t khai hi quan;
- Vic khai bo trn t khai hi quan c th c thc hin bng nh my ch, my vi tnh, hoc
vit tay nhng phi bo m cng mt loi mc (khng dng mc ), cng mt kiu ch. Cc chng
t np cho Hi quan nu quy nh l bn sao th ngi i din hp php ca doanh nghip phi k v
ng du xc nhn ln chng t ;
- K tn, ng du vo t khai sau khi khai bo y cc tiu ch trn t khai; np t khai cng
cc chng t khc theo quy nh trong Ngh nh 16/1999/N-CP v Thng t hng dn ny cho Hi
quan ni lm th tc;
- Pht hin, phn nh kp thi, trung thc nhng vic lm khng ng quy nh, nhng tiu cc ca
cn b, nhn vin hi quan.
2.8.3 Ni dung chnh ca T khai hi quan
Tiu thc 1: Ngi xut khu - M s

Ghi tn y v a ch ca doanh nghip cc nhn xut khu, k c s in thoi v fax
i vi t khai xut khu: ghi m s ng k ca doanh nghip xut khu do Cc hi quan tnh, TP
cp. Nu ngi xut khu l c nhn th khng phi in vo m s.
- i vi t khai hng nhp khu: khng phi in vo m s.
Tiu thc 2: Ngi nhp khu m s
Ghi tn y v a ch ca doanh nghip/c nhn nhp khu, k c s in thoi v fax
i vi t khai hng nhp khu: ghi m s ng k ca doanh nghip nhp khu do Cc hi quan tnh,
TP cp. Nu ngi nhp khu l c nhn th khng phi in vo m s.
- i vi t khai xut khu: khng phi in vo m s.
Tiu thc 3: Ngi u thc M s
- Ghi tn y v a ch ca doanh nhip/c nhn u thc, k c s in thoi v fax (nu c).
- Ghi m s ng k ca doanh nghip u thc do Cc hi quan tnh, TP cp. Nu ngi u thc l
doanh nghip nc ngoi (khng ng k kinh doanh ti Vit Nam) hoc c nhn th khng phi in
vo m s.
Tiu thc 4: Phng tin vn ti
Ghi loi hnh phng tin vn ti (hng khng, ng bin, ng b, ng st) ch hng nhp khu
t nc ngoi ti Vit Nam hoc ch hng t Vit Nam ra nc ngoi.
Tiu thc 5: Tn, s hiu phng tin
Ghi tn tu thu, s chuyn bay, s hiu phng tin vn ti ng st ch hng nhp khu t Vit
Nam ra nc ngoi. Khng phi ghi tiu thc ny nu l hng c vn chuyn bng ng b.
Tiu thc 6: Ngy khi hnh/ngy n
Ghi ngy phng tin vn ti khi hnh i vi hng xut khu, ngy phng tin vn ti n i vi
hng nhp khu
Tiu thc 7: S vn ti n
Ghi s, ngy, thng, nm ca vn n (B/L) hoc chng t vn ti c gi tr thay th B/L, c gi tr
nhn hng t ngi vn ti. Khng s dng tiu thc ny nu l t khai hng xut khu.
Tiu thc 8: Cng, a im bc hng
- i vi t khai hng xut khu: ghi tn cng, a im ni hng ho c xp ln phng tin

vn ti, p m ho cng ph hp vi ISO (LOCODE). Trng hp a im bc hng cha c cp
m s theo ISO th ch ghi danh vo tiu thc ny
- i vi t khai nhp khu th ghi tn cng, a im bc hng theo hp ng ngoi thng (nu
c)
Tiu thc 9: Cng, a im d hng
- i vi t khai hng nhp khu: ghi tn cng, a im ni hng c d khi phng tin vn
ti. p dng m ho cng ph hp vi ISO (LOCODE). Trng hp a im d hng cha c cp
m s theo ISO th ghi a danh vo tiu thc ny.
- i vi t khai hng xut khu th ghi tn cng, a im d hng theo hp ng ngoi thng
(nu c)
Tiu thc 10: S giy php/ngy cp/ngy ht hn
Ghi s vn bn hp ng cp hn ngch hoc duyt k hoch XNK ca B Thng mi, ca B ngnh
chc nng khc (nu c), ngy ban hnh v thi hn c hiu lc ca vn bn . p dng m chun
trong ISO khi ghi thi hn (nm- thng- ngy).
Tiu thc 11: S hp ng/ngy k
Ghi s v ngy k hp ng ngoi thng ca l hng xut khu/nhp khu (hp ng mua bn, hp
ng gia cng, hp ng i l bn hng..)
Tiu thc 12: Hi quan ca khu
Ghi tn n v hi quan ca khu v tn n v hi quan tnh, TP (TD: Hi quan ca khu cng Si
Gn KV1, Cc hi quan thnh ph HCM) ni ch hng s ng k t khai hi quan v lm th tuc hi
quan cho l hng.
Tiu thc 15: Loi hnh
nh du vo thch hp vi loi hnh: xut khu, nhp khu, kinh doanh, u t, gia cng
TD: Nhp khu hng tm nhp ti xut th nh du vo cc nhp khu v TN-TX. Nhp khu
nguyn liu sn xut hng gia cng th nh du vo cc : nhp khu v gia cng. trng s dng
khi c hng dn ca Tng cc hi quan
Tiu thc 16: Nc xut khu
Ghi tn nc m t hng ho c chuyn n Vit Nam (ni m hng ho c xut bn cui
cng n VIt nam). p dng m nc ISO trong tiu thc ny i vi t khai hng nhp khu
Ch : khng ghi tn nc m hng ho trung chuyn qua .
Tiu thc 17: Nc nhp khu
Ghi tn ni hng ho c nhp khu vo (ni hng ho s c chuyn n theo tho thun gia
ngi bn vi ngi mua v v mc ch m hng ho xut khu c bc ln phng tin vn ti
ti Vit Nam). p dng m nc cp ISO trong tiu thc ny i vi t khai hng xut khu.
Ch : Khng ghi tn nc hng ho trung chuyn qua
Tiu thc 18: iu kin giao hng
Ghi r iu kin a im giao hng m hai bn mua v bn tho thun (TD: CIF H Ch Minh)
Tiu thc 19: S lng mt hng
Ghi tng s cc mt hng trong l hng thuc t khai hi quan ang khai bo.
Tiu thc 20: Phng thc thanh ton

Ghi r phng thc thanh ton cho l hng tho thun trong hp ng ngoi thng (TD: L/C, DA,
DP, TTR hoc hng i hng)
Tiu thc 21: Nguyn t thanh ton
Ghi m ca loi tin t dng thanh ton tho thun trong hp ng ngoi thng. p dng m
tin t ph hp vi ISO (TD: ng Pranc Php l FRF; ng la M l USD)
Tiu thc 22: T gi tnh thu
Ghi t gi gia n v nguyn t vi tin Vit Nam p dng tnh thu (theo quy nh hin hnh ti
thi im m t khai hi quan) bng ng Vit Nam
Tiu thc 23: Tn hng
- Ghi r tn hng ho theo hp ng ngoi thng, L/C, ho n
- Trong trng hp l hng c t hai mt hng tr ln th cch ghi vo tiu thc ny nh sau:
+ Trn t khai hi quan chnh: Ghi tn gi khi qut chung ca l hng v theo ph lc t khai
hoc ch ghi theo ph lc t khai
+ Trn ph lc t khai: ghi tn tng mt hng
Tiu thc 24: M s HS. VN
- Ghi m s hng ho theo Danh mc hng ho XNK Vit Nam (HS.VN) do Tng cc Thng k
ban hnh.
- Trong trng hp l hng c t 2 mt hng tr ln th cch ghi vo tiu thc ny nh sau:
+ Trn t khai hi quan chnh: khng ghi g
+ Trn ph lc t khai: ghi m s tng mt hng
Tiu thc 25: Xut x
- Ghi tn nc ni hng ho c ch to (sn xut ) ra. Cn c vo giy chng nhn xut x ng
quy nh, tho thun trn hp ng v cc ti liu khc c lin quan n l hng. p ng m nc quy
nh trong ISO
- i vi hng xut khu, tiu thc ny c th khng ghi
+ Trn t khai hi quan chnh: khng ghi g
+ Trn ph lc t khai: ghi tn nc xut x tng mt hng.
Tiu thc 26: Lng v n v tnh
- Ghi s lng ca tng mt hng xut/nhp khu (theo mc tn hng tiu thc 23) v n v tnh
ca loi hng ho (TD: mt, kg) tho thun trong hp ng (nhng phi ng vi cc n v
o lng chun mc m Nh nc Vit Nam cng nhn)
+ Trn t khai hi quan chnh: Khng ghi g
+ Trn ph lc t khai: Ghi s lng v n v tnh ca tng mt hng
Tiu thc 27: n gi ngoi t
Ghi gi ca 1 n v hng ho (theo n v tnh tiu thc 26) bng loi tin t d ghi tiu thc 21
(nguyn t), cn c vo tho thun trong hp ng ngoi thng, ho n, L/C.
Hp ng mua bn theo phng thc tr tin chm; gi mua, gi bn ghi trn hp ng mua bn gm
c li sut phi tr th th n gi c xc nh bng gi mua, gi bn tr (-) li sut phi tr theo hp
ng mua bn.
Trong trng hp l hng c t 2 mt hng tr ln th cch ghi vo tiu thc ny nh sau:
- Trn t khai hi quan chnh: khng ghi g
- Trn ph lc t khai: ghi gi ca mt n v hng ha bng ngoi t
n gi hng gia cng XK gm nguyn liu + nhn cng
Tiu thc 28: Tr gi nguyn t
Ghi gi bng nguyn t ca tng mt hng XNK, l kt qu ca php nhn (x) gia lng (tiu thc
26) v n gi ca nguyn t (tiu thc 27): lng x n gi nguyn t + tr gi nguyn t
Trong trng hp l hng c t hai mt hng tr ln th cch ghi vo tiu thc ny nh sau:
- Trn t khai hi quan chnh: khi tng tr gi nguyn t ca cc mt hng khai bo tn ph lc t
khai.
- Trn ph lc t khai: Ghi tr gi nguyn t ca tng mt hng.
Tiu thc 29: Loi thu m s tnh thu
Cc loi thu ph thu m hng ha xut nhp khu phi chu c ghi sn trong t khai hi quan.
Cn c biu thu xut nhp khu hin hnh ghi m s tng ng vi tnh cht, cu to v cng
dng ca tng mt hng tiu thc 23 theo tng loi thu ph thu.
- Trn ph lc t khai: ghi nh hng dn trn
Tiu thc 30: Lng
Ghi s lng ca tng mt hng thuc tng m s tiu thc 29. Ch ghi khi tnh thu xut khu nhp
khu.
Trong trng hp l hng c t 2 mt hng tr ln th ghi vo tiu thc ny nh sau:
Tiu thc 31: n gi tnh thu (VN)
Ghi gi mt n v hng ho tiu thc 26 tnh bng ng Vit Nam, dng tnh thu. Ch ghi khi
tnh thu xut khu nhp khu. Vic xc inh n gi tnh thu cn c vo cc quy nh ca cc vn
bn php qui do cc c quan nh nc c thm quyn ban hnh c hiu lc ti thi im m t khai
hi quan. Hin l thng t 82/1997/TT- BTC v Quyt nh 590 A/1998/Q-BTC).
Phng php xc nh tnh thu nh sau:
i vi nhng mt hng hoc l hng phi p dng gi tnh thu theo bng gi ti thiu th n gi
tnh thu l gi ca mt hng ghi trong bng gi ti thiu do c quan Nh nc c thm quyn quy
nh.
i vi cc trng hp khng phi p dng bng gi ti thiu:
i vi hng xut khu: nu n gi nguyn t l gi FOB hoc gi DAF (i vi hng xut khu qua
bin gii t lin) th tnh theo cng thc:
n gi tnh thu = n gi nguyn t (tiu thc 27) x t gi tnh thu (tiu thc 22). Nu n gi
nguyn t khng phi l gi FOB hoc DAF th cn c vo n gi ngyn t v cc yu t khc c lin
quan nh ph bo him, ph vn tighi trn cc chng t hoc theo quy nh ca c quan Nh nc
c thm quyn tnh gi FOB hoc gi DAF, t tnh ra n gi tnh thu.
i vi hng nhp khu: Nu n gi nguyn t l gi CIF hoc gi DAF (i vi hng NK qua bin
gii t lin) th tnh theo cng thc: n gi tnh thu = n gi nguyn t (tiu thc 27) x t gi tnh
thu (tiu thc 22). Nu n gi nguyn t khng phi l gi CIF hoc DAF th cn c vo n gi
nguyn t v cc yu t khc c lin quan nh ph bo him, ph vn tighi trn cc chng t hoc
theo quy nh ca c quan Nh nc c thm quyn tnh ra gi CIF hoc gi DAF, t tnh ra gi
tnh thu.
Trong trng hp l hng c t 2 mt hng tr ln th cch ghi cc tiu thc ny nh sau:
- Trn ph lc t khai: ghi nh hng dn trn.
Tiu thc 32: Tr gi tnh thu
i vi thu xut khu, thu nhp khu: ghi tr gi ca tng mt hng bng n v tin Vit Nam.
Cng thc tnh: tr gi tnh thu xut khu hoc nhp khu = lng (tiu thc 30) x n gi tnh thu
(tiu thc 31).
i vi thu gi tr gia tng (GTGT) v thu TTB: tr gi tnh thu GTGT hoc TTB l tng ca tr
gi tnh thu xut khu v thu nhp khu phi np c tng mt hng. Cng thc tnh: Tr gi tnh thu
GTGT hoc TTB = Tr gi tnh thu nhp khu + Thu nhp khu phi np ( tiu thc 34)
i vi ph thu: l tr gi tnh thu xut khu nhp khu.
Tiu thc 33: Thu sut
Ghi mc thu sut tng ng vi m s xc nh trong tiu thc 29 theo cc Biu thu, biu ph
thu c lin quan lm c s tnh thu.
Tiu thc 34: S tin phi np
Ghi s thu xut khu nhp khu, GTGT, TTB, ph thu phi np (gi chung l thu), l kt qu tnh
ton t cc thng s tiu thc 32 v 33.
Cng thc tnh: S tin phi np (ca tng loi thu, ph thu) = tr gi tnh thu (ca tng loi thu,
ph thu) x thu sut (%)
- Trn t khai hi quan chnh: ghi tng s ca tng loi thu, ph thu (cng trn cc ph lc t khai
hi quan ) vo dnh cho loi thu, ph thu .
- Trn ph lc t khai: ghi nh hng dn trn. Ghi tng s tin bng s v bng ch.
Tiu thc 37: Chng t km theo

Lit k ton b cc chng t c lin quan n l hng phi km theo t khai hi quan np cho c
quan hi quan theo quy nh.
Tiu thc 38: Ch hng hoc ngi c y quyn cam oan v k tn
Ch hng/ngi c y quyn lm th tc hi quan ghi ngy khai bo, k, ghi r h tn v ng du
chu trch nhim v ni dung khai bo v kt qu tnh thu c lin quan n khai bo trn t khai
chnh v ph lc t khai (nu c). Ch hng l c nhn ghi r s, ngy cp, ni cp ca chng minh
th v giy ng k kinh doanh.
2.8.4 Hng dn lp T khai hi quan
a. T khai hi quan in t
Cch thc khai hi quan in t

Bc 1: Khai v truyn t khai hi quan in t, t khai tr gi (nu cn) theo ng tiu ch v khun
dng chun, v gi ti h thng ca c quan hi quan. Bn lu truyn ng ti Chi cc hi quan
qun l cng hoc kho CFS ni gi hng ca cng ty bn.
Bc 2: Sau khi truyn s liu, bn s nhn c thng tin phn hi t c quan hi quan. Trng hp
h thng pht hin thy li, s c thng bo trn mn hnh my tnh, chng hn nh: sai ngy ha
n. Bn chnh sa cho chnh xc ri truyn li.
Khi cc bc thc hin v s liu s b hp l, h thng s tr v v s t khai hi quan, kt qu phn
lung. Bn s thc hin mt trong cc la chn sau:
Lung xanh: Hng ca bn c min kim tra h s giy v min kim tra thc t. Sau khi l
hng c c quan hi quan chp nhn thng quan th chuyn sang bc 3.
Lung vng: Kim tra h s hi quan. Nu c yu cu sa i, b sung h s hi quan th doanh
nghip thc hin theo yu cu v xut trnh h s giy c qaun hi quan kim tra. Nu l hng
c chp nhn thng quan th thc hin tip bc 4, nu c quan hi quan yu cu kim tra htc
t hng ha th chuyn sang bc 3.
Lung : Doanh nghip xut trnh h s giy v hng ha c quan hi quan kim tra.
Bc 3: Bn in t khai trn h thng ca mnh i ly hng.

Ti u nm 2014, do vic trin khai th tc hi quan in t cha y v ng b, do trn thc
t bc ny c khc i. Bn vn phi in t khai, k c trng hp lung Xanh, ti chi cc hi quan
trnh b h s giy thng quan ti Chi cc hi quan trc khi xung cng lm th tc ly hng.
b. T khai hi quan bng giy
Quy trnh nhp mt t khai

Bc 1: Nhp thng tin chung v t khai
Bc 2: Nhp thng tin chi tit hng ho ca t khai
Bc 3: Nhp cc chng t km theo ca t khai: CO, Vn n, giy php, t khai tr gi, hp ng,
Ha n TM,.
Bc 4: Khai bo t khai ti Hi quan

Bc 5: Ly kt qu tr v t hi quan: S t khai, kt qu phn lung, hng dn lm th tc HQ,
thng bo thu,
Bc 6: In t khai v lm th tc tip theo ca quy trnh thng quan in t.
2.8.5 Chi tit v T khai hi quan
a im ng k:
- a im ng k t khai hi quan hng ha xut khu, nhp khu c ng k t khai ti tr
s chi cc hi quan ca khu hoc chi cc hi quan ngoi ca khu, c th:
- i vi hng ha khng c chuyn ca khu th phi ng k t khai hi quan ti chi cc hi
quan qun l a im lu gi hng ha ti ca khu, cng ch;
- i vi hng ha c chuyn ca khu th c ng k t khai hi quan ti chi cc hi quan
qun l a im lu gi hng ha ti ca khu hoc chi cc hi quan ni hng ha c chuyn ca
khu n;
- i vi hng ha xut khu, nhp khu theo mt s loi hnh c th th a im ng k t khai
thc hin theo tng loi hnh tng ng c hng dn Thng t ny.
V iu kin v thi im ng k t khai hi quan:
Vic ng k t khai c thc hin ngay sau khi ngi khai hi quan khai, np h s hi quan
theo quy nh v c c quan hi quan kim tra cc iu kin ng k t khai hi quan, bao gm:
- Kim tra iu kin p dng bin php cng ch, tm dng lm th tc hi quan;
- Kim tra tnh y hp l ca cc thng tin khai hi quan v cc chng t thuc h s hi quan;
- Kim tra vic tun th ch , chnh sch qun l v chnh sch thu i vi hng ha xut khu,
nhp khu.
Trng hp iu kin ng k t khai, cng chc hi quan cp s ng k t khai, cp nht vo h
thng. Trng hp khng iu kin ng k t khai, cng chc hi quan thng bo l do bng vn
bn cho ngi khai hi quan.
Quy nh ny p dng i vi c th tc hi quan in t theo quy nh ti Thng t s 196/2012/TT-

BTC ngy 15/11/2012 ca B Ti chnh.
Chng 3: Thc trng s dng chng t thanh ton XNK Vit Nam hin nay
3.1 Thc trng hin nay
K t khi t nc m ca hi nhp vi nn kinh t th gii, cng tc thanh ton quc t Vit Nam
c nhng bc chuyn bin ng k. H thng ngn hng ca Vit Nam dn dn c m rng,
p ng c nhu cu thanh ton ca mt nn kinh t ang trn pht trin vi khao kht c hi
nhp cng h thng thanh ton ca cc t chc ngn hng ln mnh trn th gii. V th trng xut
nhp khu, Vit Nam khng ngng m rng trong nhng nm qua. Nu nh trong c ch c, Vit
Nam ch thit lp quan h vi hn 40 nc trn th gii th hin nay, c khong 220 nc v vng
lnh th nhp khu hng ho t Vit Nam v hn 170 nc v vng lnh th xut khu hng ho sang
nc ta. Vic m rng th trng ko theo s pht trin thng mi quc t trong nhng nm gn
y, iu ny c th hin qua vic tng kim ngch xut nhp khu hng ho ca nc ta qua cc
nm. c bit, Vit Nam t c nhng kt qu ng k i vi nhng mt hng xut nhp
khu ch lc nh thu sn, go, c ph, du th, dt may, thit b my mc...
t c nhng kt qu v ngoi thng nh trn l nh mt phn vo s pht trin ca cc
phng thc thanh ton ti h thng ngn hng trong nc. c bit, cng tc s dng b chng t
ngy cng ph bin v hiu qu gp phn khng nh vo vic tng kim ngch v th phn xut nhp
khu.
3.1.1 Tnh hnh s dng cc phng thc thanh ton dng chng t ti Vit Nam hin nay
Chng ta cng bit rng, vic la chn phng thc thanh ton no trong quan hn goi thng ph
thuc rt nhiu yu t: mt hng, quan h tn nhim gia cc bn mua v bn, thng l bun bn ca
tng nc, quan h kinh t - chnh tr ca cc nc lin quan, quan h i l gia cc ngn hng,... tt
c cc yu t ny th hin trn cc th trng khc nhau th khc nhau. Trong s cc phng thc
thanh ton c p dng ti nc ta hin nay, cc phng thc thanh ton s dng b chng t lun
lun chim u th. Thc t cho thy, cc phng thc thanh ton s dng b chng t lm c s
thanh ton xut nhp khu chim t trng ln hn 80% tng lng thanh ton mu dch ca Vit Nam
trong thi gian qua. C th t trng s dng cc phng thc thanh ton ti mt s ngn hng ln
nc ta nh sau:
- Ti Ngn hng Ngoi Thng Vit Nam: nu xt theo kim ngch s dng th phng thc thanh
ton tn dng chng t chim t trng ln nht vi khong 65% trong khi phng thc nh thu
chim khong 15% v chuyn tin chim 20% cn li.
- Ti cc ngn hng khc nh Ngn hng u t, Ngn hng Cng thng, Ngn hng Nng
nghip v Pht trin nng thn th t trng s dng phng thc tn dng cn chim u th vi
khong 80-90% tng kim ngch thanh ton qua Ngn hng, cn li l cc phng thc thanh ton nh
thu v chuyn tin. Nhn chung, phng thc thanh ton s dng b chng t c p dng nhiu
nht l phng thc tn dng chng t. y l phng thc thanh ton thng dng, ph bin v an
ton nht hin nay trong thanh ton quc t bi n dung ho c quyn li ca c hai bn. Mc d
phng thc nh thu c s dng ph bin cc nc t bn, nhng ti Vit Nam ch chim mt
t trng nh m ch yu ch l nh thu km chng t. S d c hin tng ny l do li ch ca bn
mua v bn bn lun tri ngc nhau. Ngi mua thng thng mun nhn hng trc khi tr tin,
cn ngi bn th li mun c thanh ton ngay khi giao hng. Theo phng thc thanh ton ny,
Ngi bn sau khi hon thnh ngha v giao hng hoc cung ng mt dch v cho Ngi mua mi u
thc cho Ngn hng ca mnh thu h s tin Ngi mua trn c s hi phiu h lp ra. V c bn,
phng thc thanh ton ny da ch yu trn s tin cy ln nhau gia cc bn trn c s o c
kinh doanh cc bn rng buc ln nhau bi n t hng. Khi Ngi bn v ngi mua c chung li
ch, th trng v ngi tiu dng th iu h quan tm cht lng dch v cung ng cho khch hng
v uy tn trong kinh doanh, t h s lin kt vi nhau thnh mt khi cht ch. iu ny gii
thch v sao phng thc thanh ton nh thu c p dng ph bin cc nc t bn v c t trng
khng km phng thc tn dng chng t v th bo lnh cn nhng nc ang pht trin nh
nc ta th li chim t trng nh nh vy. Phng thc ny ch yu s dng trong hot ng xut
khu hng ha (v uy tn ca doanh nghip kinh doanh nhp khu Vit Nam khng cao trn th trng
th gii) hoc trong trng hp doanh nghip nhp khu khng thc hin ng cc iu kin ca th
tn dng phi chuyn sang hnh thc nh thu.
3.1.2 Tnh hnh chit khu hi phiu v b chng t ti cc ngn hng ti Vit Nam trong thi
gian qua
Chit khu hi phiu v chit khu b chng t l nhng hnh thc ti tr ca Ngn hng cho nh
xut khu. Trong cc nghip vca ngn hng th vic chit khu hi phiu v b chng t l hai
nghip v khc nhau v phm vi p dng cng khc nhau. Hnh thc chit khu hi phiu nc ta
hin nay vn cha ph bin do chng ta cha c lut ring v chit khu hi phiu, vic lu thng hi
phiu vn cha c bo m v cng nh cha c mt th trng chng khon mnh to thun
li cho vic mua bn nhng chng t c gi trong c hi phiu. Hin nay, ring Ngn hng Ngoi
Thng tin hnh chit khu hi phiu theo quy nh v chit khu nhng chng t c gi ging
nhvic chit khu c phiu, cng tri,...Tuy nhin, hn ch ri ro, NHNT thng ch tin hnh
chit khu nhng hi phiu i km vi b chng t theo L/C, hi phiu i km b chng t nh thu
hay ni cch khc, NHNT khng chit khu hi phiu khng i km b chng t. Khc vi chit khu
hi phiu, chit khu b chng t l mt nghip v ang bt u pht trin ti cc ngn hng nc
ta. Tuy nhin, c th ni nghip v ny pht trin mnh m nht l NHNT (s tin chit khu b
chng t ti a ln ti 98% tr gi ha n) trong khi mt s ngn hng khc ch chp nhn chit khu
t l thp hn (v d Ngn hng u t v Pht trin thng ch chit khu mc 70% 90%).
V d v nghip v chit khu b chng t ti Ngn hng Ngoi Thng (NHNT) nh sau: Trong
phng thc tn dng chng t, khi xut trnh bchng t ti NHNT, nu nh xut khu c nhu cu th
c th lm n yu cu xin chit khu gi cho ngn hng gm nhng ni dung nh sau:
- Tn n v xin chit khu.
- S L/C, ngy pht hnh.
- Svn n, s ho n v ngy pht hnh.
- Tr gi hng xut ghi trn hi phiu, thi hn hi phiu c thanh ton (nu l hi phiu chm
tr)
- S ti khon ca ngi th hng ti Ngn hng.
- L do xin chit khu (do nhu cu vn)
- S tin xin chit khu.
- Cam kt ca n v.
Sau khi nhn n ca khch hng, Ngn hng c th xem xt p dng mt trong hai hnh thc chit
khu di y:
* Chit khu min truy i: l hnh thc ngn hng mua t b chng t v chu ri ro trong vic i
tin nc ngoi.
iu kin NHNT thc hin chit khu min truy i:
- L/C tr tin ngay v cho php i tin bng in.
- Chng t hon ton ph hp vi cc iu kin, iu khon ca L/C.
- Ngn hng m L/C phi l ngn hng c uy tn trn thtrng quc t v thng xuyn giao
dch vi NHNT va thanh ton sng phng.
- Cc chi ph lin quan n vic thanh ton l do khch hng chu.
- Khch hng c uy tn, quan h tt. Vic chit khu min truy i do gim c chi nhnh
NHNT quyt nh.
* Chit khu truy i: l hnh thc ngn hng thc hin chit khu b chng t nu pha nc ngoi t
chi thanh ton chng t th ngn hng truy i khch hng.
iu kin NHNT thc hin chit khu truy i:
- Ngn hng mL/C l ngn hng c uy tn.
- Th trng xut khu l th trng quen thuc.
- Khch hng m ti khon v hot ng thng xuyn ti NHNT
- Khch hng cam kt hon tr s tin ngn hng chit khu khi nhn c thng bo t chi
thanh ton chng t ca ngn hng nc ngoi.
Nu s tin chit khu t 100.000 USD tr xung (hoc bng cc ngoi t khc tng ng) th
Gim c chi nhnh c th u quyn cho Trng hoc Ph Trng phng thanh ton quyt nh. S
tin chit khu t 100.000 USD tr ln (hoc bng cc ngoi t khc tng ng) th vic chit khu
l do Gim c chi nhnh quyt nh. Trn thc t, NHNT ch yu p dng hnh thc chit khu truy
i cn hnh thc chit khu min truy i hu nh khng p dng. i vi cc b chng t chit
khu min truy i, trong vng 60 ngy k t ngy gi chng t i tin m khng nhn c thng
bo tr tin ca ngn hng nc ngoi, NHNT s t ng ghi n ti khon khch hng. Nu trn ti
khon ca khch. Nu trn ti khon ca khch hng khng c tin, trong vng 7 ngy lm vic Ngn
hng s chuyn s tin chit khu sang n qu hn v x l nh i vi trng hp cho vay qa
hn (khch hng s cam kt iu ny trong n yu cu chit khu) Li sut chit khu c quy nh
trong bng li sut cho vay ca NHNT cng b trong tng thi k. V tr gi chit khu b chng t
ngn hng cn c vo s ph hp ca chng t v uy tn ca khch hng cng nh ca Ngn hng m
L/C m c th nhn chit khu ti 98% tr gi b chng t hoc t hn hoc t chi. Trng hp chit
khu ti 98% c p dng khi b chng t xut trnh hon ton ph hp vi L/C, khch hng c
quan h tt, ngn hng chc chn thu c tin v thi gian thu tin ngn. Trong trng hp chng t
xut trnh c sai st khng nghim trng so vi iu khon ca L/C, Gim c chi nhnh cn c
tng trng hp c th xem xt chit khu truy i v tr gi chit khu trong trng hp ny khng
vt qu 90% tr gi ho n. Trong phng thc nh thu, vic chit khu b chng t c thc
hin vi nhng iu kin ging nh chit khu truy i bchng t L/C. Thc t, cc ngn hng
thng mi Vit Nam, k c NHNT hu nh khng p dng chit kh i vi b chng t nh thu.
Hin nay nghip v ny ch yu c p dng ti NHNT v cc chi nhnh ngn hng nc ngoi, cn
cc ngn hng khc th cn t. Tuy nhin, s lng b chng t c chit khu ti NHNT vn
khng phi l nhiu v thm ch cn c s hn ch p dng i vi cc doanh nghip xut khu.
Nguyn nhn chnh l do cc doanh nghip xut khu Vit Nam cn cha c kinh nghim trong quan
h thng mi vi cc bn hng nc ngoi, nhiu khi k hp ng vi cc iu khon bt li dn
n hu qu khng lp c b chng t hng xut theo nh yu cu ca L/C hoc nu xut trnh ti
NHNT xin chit khu th b chng t li khng hon ho, ri ro khng c thanh ton l rt cao v
NHNT khng chp nhn chit khu. Hn na do s cha hon thin ca h thng lut php m NHNT
rt ngi chit khu b chng t hng xut v nu sau xy ra tranh chp th s khng c lut iu
chnh quan h gia Ngn hng v nh xut khu. NHNT thng ch chit khu i vi nhng L/C
xut khu nhng mt hng d t tiu chun quc t xut sang nhng th trng quen thuc. Trong
thi gian gn y, thanh ton bng L/C c s dng b chng t c xu hng gim st c v s lng
v tr gi v km theo l chit khu b chng t hng xut ca NHNT c gim. Tng doanh s
thanh ton hng xut qua NHNT vn tng ch yu l do c s tng ng k v doanh s chuyn tin
v gim tn dng chng t. S thay i phng thc thanh ton tng chuyn tin v gim tn dng
chng t l do: mt l nh xut khu Vit Nam to lp c quan h tin cy vi ngi mua, chuyn
sang phng thc chuyn tin va n gin, va nhanh chng li gim c chi ph ngn hng; hai l
do cnh tranh ca bi cc i th trong khu vc, bn c hng nh xut khu bt buc phi chp
nhn chuyn tin. Trong nhng khch hng chuyn phng thc thanh ton c nhng khch hng xut
nhng mt hng c gi tr ln lm doanh s L/C gim nh khch hng xut khu du th chi nhnh
Vng Tu, khch hng khu ch xut Tn Thun, khch hng ca Vietcombank Vinh, Nng,..
Khi chuyn t thanh ton L/C sang nghip v chuyn tin c hn ch lm quan h gia ngn hng v
khch hng n gin ch giai on cui ca giao dch thng mi, kh c th p dng nhng dch
v mang li li ch cho c hai bn nh ti tr hng xut, chit khu b chng t,...
3.1.3 Tnh hnh cng tc to lp b chng t ca doanh nghip xut khu Vit Nam
B chng t thc s tr thnh quen thuc v rt quan trng i vi hu ht cc doanh nghip kinh
doanh xut nhp khu. Bng chng l cc doanh nghip xut nhp khu ch yu dng phng thc
thanh ton tn dng i vi nhng n hng c gi tr ln. Phn ln cc chng t gi y nh ho n,
vn n, phiu ng gi, giy chng nhn xut x cng c lp theo mu biu p ng yu
cu ca th tn dng v ni dung, ng thi to iu kin cc bn c lin quan nh cc ngn hng
d dng kim tra. Tuy nhin, b chng t lp v xut trnh vn cn mc phi nhiu thiu st v tn ti
gy kh khn cho cc doanh nghip, c bit l cc doanh nghip xut khu Vit Nam (nhng tn ti
ny s c nghin cu k hn phn sau). Tnh ra, hng nm vn cn mt t l cc v tranh chp
trong thng mi quc t bt ngun t b chng t thanh ton v ch yu xy ra i vi b chng t
trong phng thc thanh ton bng L/C (khong 50% b chng t thanh ton xut trnh theo L/C c
sai st).
V d, Thng 10/2000, cng ty Vinatea m mt L/C tr gi 110.000 USD nhp thp Inox ca ngi
bn Xingapo, nhng hng ha li c xut x t Chu u. Chng t v hng ho cng vVit Nam
trong mt ngy. Sau khi kim tra b chng t, VCB thy chng t hon ton ph hp v lp Thng
bo chng t, giao cho n v v kim tra. Sau khi kim tra, n v gi li b chng t cho VCB km
theo cng vn c ni dung sau: chng ti hon ton chp nhn rng b chng t xut trnh hon ton
ph hp vi cc iu khon v iu kin ca L/C nhng m bo quyn li cho pha Vit Nam,
knh mong Ngn hng tm dng cha thanh ton b chng t v chng ti bit rng l hng giao km
cht lng.... Trong trng hp ny, n hn thanh ton m VCB khng thanh ton cho ngi hng
li th s nh hng ti uy tn quc tca VCB, nhng nu thanh ton th qu trnh m phn ca
khch hng ni s gp phi kh khn v nu m phn khng thnh cng th VCB s b mang ting l
khng bo v quyn li cho khch hng Vit Nam, nh vy uy tn trong nc ca VCB cng gim
i. Trong thc t, VCB li thi hn thanh ton cho Ngn hng nc ngoi v in bo cho Ngn
hng nc ngoi bit tnh hnh sau khi n v cam kt s chu li pht chm tr nu nh Ngn
hng nc ngoi i.
3.2 Nhng tn ti
i vi cc phng thc thanh ton khc nhau th tm quan trng ca b chng t thanh ton cng
khng ging nhau. Nhng nhn chung, b chng t t nhiu lun ng vai tr l c s ngi mua
nhn hng v thanh ton cho ngi bn, ngi bn giao hng v nhn tin t pha ngi mua theo
ng cc iu khon ca hp ng. c bit trong phng thc thanh ton bng tn dng chng t, b
chng t li ng vai tr quan trng hn bao gi ht: n l c s ngi bn khng ch vic ngi
mua nhn hng v thanh ton. Bi vy, cc bn mua bn cng nh nhng thnh phn trung gian nh
Ngn hng (trong phng thc thanh ton c s dng trung gian l ngn hng nh phng thc tn
dng chng t, nh thu km hi phiu) lun lun kim tra k lng b chng t trnh s gian ln
cng nh nhng sai st khin cc bn c th gp kh khn trong vic giao nhn hng v thanh ton.
3.2.1 Nhng sai st thng gp trong khi lp b chng t
Cng tc lp chng t trong thc t gp khng t nhng sai st. Ni dung ca tng loi chng t nh
th no c quy nh cht ch trong hp ng v nu s dng phng thc tn dng chng t th l
L/C. xin cp ti nhng sai st hay gp i vi cc chng t ch yu hay c s dng trong ngoi
thng v c lp theo yu cu ca cc th tn dng:
1. Hi phiu thng mi
i vi hi phiu, ngi lp thng gp nhng sai st ch yu sau:

- Hi phiu thiu hoc khng chnh xc v tn v a ch cc bn c lin quan. Sai st nhm ln
hay gp nht l sai tn ngi b k pht trong phng thc thanh ton bng L/C: ng l phi k pht
cho ngn hng m L/C th ngi bn li k pht hi phiu cho ngi mua. Khi L/C quy nh Drawn
on issuing bank (i tin ngn hng m L/C), m ngi hng li (nh xut khu) li k pht cho
applicant (ngi mua) th hi phiu khng c gi tr. Hoc c th xy ra trng hp l ngn hng m
L/C ch nh nh xut khu i tin mt ngn hng chi nhnh hoc ngn hng i l ca n (Paying
bank); nu ngi bn k pht hi phiu khng c k L/C, li k pht cho ngn hng m L/C th s b
ngn hng t chi thanh ton.
- Hi phiu cha k hu.
- S tin ghi trn hi phiu bng s v bng ch khng khp nhau.
V d, s tin bng s l USD 21,619.30 nhng s tin bng ch l USD twenty thousand, six
hundred nineteen and cents thirty only. Tuy sai st ny nh nhng ngn hng m L/C c th tr hon
vic thanh ton rt lu.
- S tin ghi trn hi phiu khng bng tr gi ho n, hay vt qu tr gi L/C quy nh.
V d, trong ho n ghi Total amount: USD8,960.55thay v phi ghi nhvy trn hi phiu th cc
Cng ty xut nhp khu ch ghi USD 8,960.00 (tc thiu 55 cents).
- Ngy k pht hi phiu qu hn ca L/C (khi thanh ton bng th tn dng).
- S L/C v ngy m L/C ghi trn hi phiu khng chnh xc.
- S sa cha trn hi phiu khng c ng du sa (ng du rui) v k nhy.
2. Ho n thng mi
Nhng sai bit thng gp trong khi lp ho n thng mi l:

- Tn v a ch ca cc bn c lin quan c ghi trn ho n thng mi khc vi L/C (nu
thanh ton bng th tn dng) v cc chng t khc.
- S bn v loi ha n pht hnh khng theo yu cu ca L/C.
- Sai st v s bn Invoice cn xut trnh:
- S lng, n gi, m t hng ho, n gi, tng tr gi, n v tin t, iu kin ng gi v k
m hiu hng ho khng chnh xc vi ni dung ca L/C hoc khng khp vi cc chng t khc,
nhng ph ph khc khng quy nh trong L/C nhng li c tnh trong ha n thng mi. y l
phn m cc cng ty xut nhp khu Vit Nam hay b sai st nht.
- S L/C v ngy m L/C khng chnh xc.
- Khng c ch k theo quy nh ca L/C. C th: ngi th hng khng k tn trong ho n
mc d L/C c quy nh. Tuy nhin trong UCP500 c quy nh iu 37: Tr khi c quy nh khc
trong th tn dng, cc ho n thng mi cn phi c k tn, cc ha n thng mi phi th

hin trn b mt l c pht hnh bi ngi thhng (tr trng hp th tn dng chuyn nhng),
phi c lp cho tn ngi xin m th tn dng (tr trng hp th tn dng chuyn nhng)
- Sai st v ngy k ho n: Ngy k lp ha n phi trc ngy k lp vn ti n (B/L). Nu
ngy k ho n sau ngy k B/L th y l mt sai st nng n, chc chn ngn hng m L/C khng
thanh ton. Ngoi ra, cn c cc trng hp sau: ngy k ho n trng vi ngy ht hn L/C, sau
ngy ht hn L/C, hoc trc ngy ht hn L/C nhng khng cn thi gian chuyn b chng t
sang xut trnh ti ngn hng m L/C trong trng hp L/C yu cu xut trnh ti ngn hng m L/C.
- Sai st v ngi lp ho n: Nu L/C khng quy nh g th ngi lp ha n l ngi th
hng L/C. Trng hp ngc li th ngi lp ho n l ngi c L/C cho php. Trong trng
hp xut khu u thc, nu c s ng ca hai bn mua bn trn L/Cs c iu khon cho php
ngi lp L/C khc. vi ngi th hng L/C.
- Cc d kin v vn ti hng ho (v d, tn cng xp hng, d hng) khng ph hp vi quy nh
ca L/C.
- Sai st do thiu hoc sai nhng k hiu bt buc:
+ Mc tn tu: thiu k hiu M/V hoc M/S trc tn tu (M/V: Name of ocean vessel; M/S:
Name of ocean ship).
+ Thiu nhng ghi ch bt buc theo quy nh ca L/C.
V d: Trn L/C ghi: The number and date of the credit and name of our bank must be quoted on all
drafts and invoices. (Sthtn d ng, ngy m v tn ca ngn hng chng ti, phi c nu ln trn
tt c cc bn hi phiu v ha n).
- Ty xo, sa cha khng c k tt.
3. Vn n ng bin
y l mt chng t ht sc quan trng trong b chng t thanh ton, tuy nhin cng rt hay xy ra
nhng sai st trong cng tc lp, c bit l i vi phng thc thanh ton bng L/C:
- Tn, a ch v cc thng tin khc v ngi gi hng, ngi nhn hng, ngi c thng bo
khng ph hp vi cc quy nh ca L/C. Thng thng vn n c giao cho cc cng ty xut
khu t mnh in vo cc phn c lin quan n hng ho, ngi gi hng, ngi nhn hng...
Thuyn trng hoc i l xem xt v ghi ch (nu cn) vo vn n. Do vy, khi lp vn n, cc
cng ty xut khu thng mc phi cc sai st do khng nm vng c cch lp chng t. Phn
thng b sai st nhiu nht trn vn n l phn tn v a ch ca ngi nhn hng (consignee) v
phn ny hng c quy nh khc nhau trn tng L/C. C mt s cng ty l lun n gin rng
Phn ngi nhn hng th phi ghi tn ngi mL/C (ngi mua) nhng tht ra khng phi th v
trong bun bn quc t c th ni ngi no cm c vn n th ngi c quyn nh ot i
vi hng ho. Ngn hng m L/C thng ginh ly quyn ny trnh ri ro ngi mua khng chu
thanh ton. Tuy nhin, vic ngn hng c khng ch chng tvn ti hay khng cn tu thuc vo s
tn nhim ca ngn hng i vi khch hng ca mnh v tu thuc vo t l k qu i vi n. V
vy, trong vn n ch consignee thng a dng v nhng sai st phn ny d lm cho ngn
hng m L/C t chi thanh ton.
- Cng bc v cng d khng khp vi quy nh trong L/C. iu ny chyu do ngi lp vn n
khng nm vng L/C.
- B/L xut trnh cho ngn hng tr hn 21 ngy sau ngy lp vn n, hoc xut trnh khi L/C
ht thi hn c hiu lc (trtrng hp L/C quy nh khc).
- L vn n lp theo hp ng thu tu (charter party Bill of Lading). (Nu L/C cho php th loi
vn n ny s c chp nhn).
- Trn vn n ghi hng xp ln boong tu (on deck cargo) thay v ng ra phi ghi hng
trong hm tu (on board).
- B/L xut trnh khng phi l vn n hon ho (unclear Bill of Lading) ngha l ch tu c ghi
trn vn n v s khim khuyt ca hng giao: hng b b, bao b b rch,...
- Ghi nhng ni dung trn vn n khng ng vi q uy nh ca L/C: s L/C, ngy m L/C
khng chnh xc, cc iu kin ng gi v k m hiu hng ha khng ng theo L/C, ...
- K hu chuyn nhng L/C khng ng.
- Cc thay i b sung trn vn n khng c xc nhn ca ngi lp (ch k v con du).
- Vn n thiu tnh chnh xc thc do ngi lp vn n khng nu r t cch php l i vi
trch nhim chuyn chl hng ny.
- S hiu container hay l hng khng khp vi cc chng t khc nh chng t bo him, ho
n,... C th ly cc v d sau minh ho cho vic lp vn n sai s nh hng ti vic thanh
ton gia cc bn
4. Chng t bo him
Cc sai bit chng t thng gp i vi chng t bo him m khi xy ra th cc Ngn hng s t

chi thanh ton:
- Ghi sai tn ngi mua bo him, cc yu t v tu v hnh trnh nh tn tu, s vn n, cng
bc hng, s lng, trng lng, s tin, loi tin trn bn hp ng,..
- Sai s trn bng s v bng ch
- Mua bo him sau ngy giao hng, sau ngy k tn trn vn n hoc khng nu ngy lp chng
t bo him.
V d, ngy k vn n Clean on boardl 20/3/2002 nhng ngy k bn hp ng li ghi l
21/3/2002. Bt hp l ny xy ra do ngi lp chng t khng nm r cc lut l lin quan n
phng thc thanh ton bng L/C v hot ng bo him.
- Ngi mua bo him khng k hu hay k hu khng hp l. D ngi bn hng mua bo him
cho hng ho ca mnh nhng khi bn hng ha li cho ngi mua th quyn s hu hng ho s
chuyn t ngi bn sang ngi mua. Do , ngi bn s chuyn quyn c bo him hng ho
sang cho ngi mua hng ha bng cch k huvo bn hp ng bo him.
- S bn chnh c xut trnh khng theo yu cu ca L/C.
- Khng nu s lng bn chnh c pht hnh.
- Khng nu hoc nu khng y cc iu kin bo him.
- Khng nu tchc gim nh hng ho hoc ni khiu ni, bi thng theo quy nh ca L/C.
- Mc mua bo him khng ng theo quy nh ca L/C. V d, L/C quy nh mc bo him l
110% tr gi ca CIF, nu ngi xut khu thm ch xut trnh chng t bo him 120% hoc 125% tr
gi ca CIF th cng s khng c Ngn hng chp nhn.
- Cc chng t bo him do cc nh mi gii bo him cp cng s b Ngn hng t chi thanh
ton.
5. Phiu ng gi
Thng thng, cng tc lp phiu ng gi thng gp nhng sai st ch yu sau:

- Khng nu hoc nu khng chnh xc iu kin ng gi theo quy nh ca L/C.
- Thng tin vcc bn lin quan khng y v chnh xc.
- Tng trng lng tng n vhng ho khng khp vi trng lng c chuyn hng.
- M t hng ho trong phiu ng gi khng ph hp vi L/C v cc chng t khc trong b
chng t.
6. Giy chng nhn xut x
Giy chng nhn xut x xut trnh km theo b chng t thng c nhng sai st chyu sau:
- Loi C/O khng ng i hi ca L/C.
- Tn ngi gi hng, nhn hng, tn cng bc, cng d khng c ghi ng theo L/C, B/L.
- Phn m t hng ho c thiu st: cc iu trnh by trn C/O v hng ho nh: tn hng, s
hiu, trng lng bao b, ... khng khp vi L/C v cc chng t khc.
- Ngi chng thc L/C khng hp l i vi C/O th phn chng nhn ny l rt quan trng, i
hi phi theo ng yu cu ca L/C. C nhng L/C quy nh r rng C/O phi do ai chng thc.
7. Giy chng nhn s lng, cht lng hng ho
Thng thng, C/Q khi lp mc phi mt ssai st c thdn n Ngn hng s khng chp nhn v
ng thanh ton:
- M t cht lng hng ho trn giy chng nhn sai khc so vi quy nh ca L/C v cc chng
t khc.
- C quan cp giy chng nhn cht khng phi l c quan nh L/C quy nh.
- Ngi k giy chng nhn khc vi L/C quy nh.
8. Giy chng nhn kim dch v giychng nhn v sinh:
Nhng sai st thng gp nht l:

- C quan cp khng ph hp vi yu cu ca L/C.
3.2.2 Mt s tr ngi khc thng gp trong thanh ton s dng b chng t
1. Ngi nhp khu t chi hi phiu (Hoc anh ta khng tr li Th hi thc ca Ngn hng
m L/C)
Trng hp ny cng c th xy ra khi m ngi nhp khu khng c thin ch, gy kh khn v ri
ro cho ngi xut khu, c bit trong phng thc thanh ton bng chuyn tin hoc nh thu. Trong
tnh hung ny, Ngn hng thu h khng c trch nhim ti chnh no l phi tr tin cho ngn hng
chuyn chng t, tr khi ngn hng thu h trc bo lnh thanh ton vo ngy o hn cho ngn
hng chuyn chng t, hoc trc lm th tc bo lnh nhn hng cho ngi nhp khu i ly
hng ho.
2. Mu thun gia hng ha v chng t, chng t gi, chng t khng trung thc:
Chng hn nh mu thun gia m t hng ho, gi tr hng ho, lch trnh tu i,... trn thc tso
bchng t. iu ny xy ra thng l do khi xp hng ha ln tu thiu s gim st ca i din ca
nh nhp khu kp thi pht hin s tht gi ca vn n, lch trnh tu, hay l chng t do nhng
c quan thiu uy tn cp pht (i vi giy chng nhn xut x, giy chng nhn kim dch, v
sinh,...). Trng hp ny gy thit hi nghim trng cho ngi nhp khu v c th khin anh ta khng
nhn c hng. c bit trong trng hp b chng t khng trung thc, vi nhng phng thc
thanh ton m vic thanh ton ch da trn c s b chng t ch khng da trn thc t hng ho nh
phng thc tn dng chng t th ngi nhp khu li b thit hi nng n hn c l c th khng
nhn c hng m vn phi thanh ton. Bi ta bit, L/C l s cam kt khng hu ngang ca ngn
hng pht hnh i vi ngi th hng. Ngn hng s c ngha v thanh ton khi ngi th hng
xut trnh b chng t ph hp vi iu kin v iu khon ca L/C. Mc d L/C c m trn c s
hp ng, mi s dn chiu n hp ng trong L/C u khng c gi tr, ngn hng chlm vic trn
c s chng tch khng da trn thc t hng ho. V vy, trong trng hp ngi th hng (a s
l ngi xut khu) xut trnh b chng t ph hp vi L/C th d ngi mua c nhn hng thiu, sai
so vi hp ng, thm ch khng nhn c hng th theo quy nh ca UCP 500, ngn hng pht
hnh vn phi c trch nhim thanh ton (tr khi c phn quyt ca to n hoc trng ti kinh t yu
cu khng thanh ton). Bi vy, cn c s cn thn hp l c t pha Ngn hng v ngi nhp khu
trong vic kim tra b chng t bo m quyn li ca cc bn.
3.3 Nguyn nhn
3.3.1 Ch quan
- Th nht, thng thng nhng sai st hay gp trong khi lp b chng t l do s bt cn ca

ngi trc tip lm cng tc lp, v d ghi sai tn cng ty, a ch, m t hng ho, s lng tin ghi
bng ch v bng s khng trng khp,...
- Th hai cn phi k n mt s nguyn nhn khc nh: trong khung cnh ca mt nn kinh t
m, cc cng ty n v xut nhp khu Vit Nam v mun m rng hot ng nn s dng tn gi
cng ty, n v va bng ting Vit va bng ting nc ngoi v tn gi tt. iu ny c mt tch
cc ca n, nhng trong thanh ton hng ho xut nhp khu (ch yu bng L/C) th ch nn dng mt
tn gi m thi trnh nhm ln, sai st khng ng c v tn gi ca cc bn (c bit l so vi
quy nh ca L/C).
- Th ba, ngi lp chng t khng nm vng yu cu ca th tn dng m lp sai. Chng hn,
ngi lp khng i chiu lch trnh tu, vn n so vi quy nh ca L/C xem c ph hp hay khng
nh khng bc hng v d hng ng cng quy nh trong L/C, L/C yu cu vn n xp hng
nhng li xut trnh vn n nhn xp,... Ngoi ra, i khi ngi lp chng t cn mc phi sai st
nghim trng l khng lp cc loi v s lng chng t nh L/C yu cu. Chnh iu ny l mt
phn nguyn nhn to nn mt b hng t thiu trung thc v gy khng t kh khn cho ngi xut
khu trong vic i thanh ton.
- Th t, cc n v kinh doanh cn thiu hiu bit cc lut l v tp qun lin quan n lp chng
t nh UCP 500, ULB 1930,...n c thc t ch ra rng s nhn thc v vai tr v trnh vn dng
UCP 500 trong thanh ton quc t cc doanh nghip kinh doanh xut nhp khu, cc ngn hng
thng mi Vit Nam cn t ra cha tng xng vi mc ph bin ca vic s dng UCP 500.
Thm ch nhiu cn b ch bit y l mt vn bn rt quan trng phi dn chiu n trong th tn
dng ch khng bit dng n bo v quyn li ca n v mnh nh th no. c bit l trong cc
doanh nghip kinh doanh xut nhp khu tn ti mt tm l tin tng tuyt i, gn nh l mt s m
tn vo phng thc tn dng chng t v UCP 500: Mt khi th tn dng c m v dn chiu
n UCP 500 th mi quyn li v tin hay hng ho ca doanh nghip s c m bo hon ton.
V vy, nhiu trng hp cc doanh nghip khi k hp ng, yu cu m th tn dng khng ch
a vo nhng iu khon bo v quyn li chnh ng ca mnh, khi c tranh chp vi nc ngoi
xy ra th li gy sc p i ngn hng ca mnh phi dng UCP 500 bo v quyn li ca doanh
nghip nhng trong th tn dng m th li khng c quy nh g hoc cc quy nh khng th dng
c gii quyt tranh chp. Hn na, nhiu cn b ch thuc mt cch my mc m cha nm vng
ngha ca nhiu iu khon trong UCP 500, c bit l cc phn quy nh vn n ng bin, cc
iu khon khng lin quan n chng t...
3.3.2 Nguyn nhn khch quan
- Th nht l nguyn nhn bt ngun t th tn dng: Cc iu khon v iu kin ca L/C qu

phc tp, kh thc hin, chng t yu cu xut trnh kh c kh nng p ng c s gy nn tnh
trng sai st trong b chng t.
V d: Cng ty Jung min Corp., Korea nhp khu mt l hng t cng ty Giy Thng nh. Jung
min Corp. m th tn dng khng hu ngang c xc nhn (tun thUCP 500) qua Korea Exchange
Bank, Seoul, Korea v trong th tn dng c yu cu b chng t xut trnh i tin phi c giy
chng nhn ca ngi mua nhn hng ti cng Pusan. Mt thng sau khi th tn dng c m,
chuyn hng cp cng Pusan ng thi hn giao hng quy nh nhng cng ty Giy Thng nh
khng th ly c giy chng nhn nhn hng ca ngi mua. Kt qu l b chng t i tin ca
Cng ty Giy Thng nh b ngn hng Korea Exchange Bank t chi thanh ton vi l do b
chng t khng ph hp vi quy nh ca L/C. Qua v d trn, c ththy r rng vic L/C quy nh
mt b chng t thanh ton phi c giy chng nhn nhn hng ca ngi mua s gy kh khn cho
ngi bn trong vic i tin. S d nh vy l do b chng t c ph hp L/C hay khng (c
loichng t hay khng) l hon ton ph thuc vo thin ch ca ngi mua v ngi hng li
khng c bt k mt s bo m thanh ton no ht.
- Th hai l do bn cht i tng hng ho: nu l hng ha qu phc tp Nh my mc thit b,...
th rt d c sai st trong cng tc lp chng t.
V d, m t hng ho phc tp s c quy nh rt di trong L/C th s khin cho doanh nghip rt
d mc phi nhng li chnh t, m t thiu,...
V d: mt th tn dng nhp khu my mc thit b c quy nh m t hng ho nh sau s d khin
ngi lp chng t mc li chnh t v sai st:
One complete 2U/ 3U type (5W, 9, 11, 13, 18, 20, 24) CFL production line including Know-how and
technical service and with capacity of 1000-1200 pcs/ h for 2U/ 11W, meeting IEC standard (with
technology fluorescent powder water base coating, pellets of mercury amalgam, without stem) using
LPG, electric power of 3 phases 380V/ 220V -50Hz..
- Th ba, s thiu ng bv hnh mu chng t cng l mt nguyn nhn d gy nn nhng thiu
st trong cng tc lp chng t. i vi mt s chng t nh ho n, phiu ng gi..., mi n v
kinh doanh xut nhp khu c th c ring mu ca mnh v s dng mu trong giao dch. Tuy
nhin, iu ny d dn n s thiu ng b, nht qun gia cc chng t trong mt b chng t, gy
nn s thiu st v ni dung cng nh gy kh khn cho nhng ngi kim tra b chng t.
Chng 4: Mt s gii php nhm hon thin b chng t trong thanh ton XNK
4.1 S dng linh hot b quy nh UCP600
UCP l vit tt ca The Uniform Custom and Practice for Documentary Credits (Quy tc thc hnh
thng nht v tn dng chng t) l mt b cc quy nh v vic ban hnh v s dng th tn dng
(hay L/C). n nay UCP qua by ln sa i v chnh l. Sau 03 nm son tho v chnh l, ngy
25 thng 10 nm 2006 U ban Ngn hng ca Phng Thng mi Quc t (ICC) thng qua Bn
Quy tc thc hnh thng nht v tn dng chng t mi (UCP 600) thay th cho Bn Quy tc thc
hnh thng nht v tn dng chng t c (UCP 500). UCP 600 ny c hiu lc t ngy 01/7/2007.
Ngy nay, UCP l c s php l quan trng cho cc giao dch thng mi tr gi hng t la hng
nm trn ton th gii. UCP c cc ngn hng v cc bn tham gia thng mi p dng trn 175
quc gia. Khong 11-15% thng mi quc t s dng th tn dng vi tng gi tr hn 1.000 t USD
mi nm.
So vi phin bn c, UCP600 c nhiu im ni bt hn. Cc t ng trong thanh ton quc t c
ghi ngn gn v r rng hn, cc iu kin giao dch c c th ha hn v khng cn m h c
th to ra tranh chp gia cc bn. Tuy nhin vn khng trnh khi nhng hn ch nht nh. Do vy
vic p dng b quy nh UCP600 cn phi c s linh hot.
y ban ngn hng thuc ICC nn thng xuyn trao i, lng nghe kin ca nhng chyn gia trong
cc lnh vc nh: vn ti, bo him, ngn hng c vn bn hng dn c th, trnh nhng sai st t
s hiu khng ng cc hng dn t UCP.
Cc c quan chc nng c bit l Cc Xc Tin Thng Mi, Trung Tm H Tr Doanh Nghip,
phng thng mi v cng nghip nn t chc cc kha o to, hng dn v chng t v UCP600
cho cc doanh nghip. Bn cnh , cng cn thng xuyn t chc bui hi tho gii thiu v b tp
qun mi, gip doanh nghip hiu v lu doanh nghip v s khc bit so vi tp qun c.
i vi cc doanh nghip hot ng trong lnh vc xut nhp khu cn o to cc cn b s dng
thnh tho ngoi ng v am hiu quy tc s dng chng t. bn thn doanh nghip cn phi t cp
nht kin thc c bn, cc quy tc, lut php c lin quan n lnh vc ny. Cc doanh nghip khi
tham gia k kt hp ng v la chn phng thc thanh ton, nn hi kin t vn ca ngn hng.
c bit l s dng phng thc tn dng chng t tun theo UCP600.
i vi cc ngn hng thng mi cn th nht: nng cao cht lng o to i ng thaanh ton vin,
cc ngn hng nn tp trung o to nng cao nghip v cho thanh ton vin ng b hn, trin khai t
hi s chnh n cc chi nhnh. Th hai: trong quy trnh nghip v thanh ton th tn dng ngn hng
nn quy nh c th v r rng hn na, quy nh cng r rng bao nhiu cng gip cho cn b trnh
sai st by nhiu. Th ba: cc ngn hng thng mi nn thng xuyn t chc cc bui hi tho
hng dn v UCP600, nhng thay i ca UCP600 cho khch hng mnh.
4.2 Gii php tm v m
Mt h thng chng t hon thin tm v m phi p ng nhng yu cu sau:

- Phi t c s thng nht v ng b v cng tc lp chng t trong c nc. iu cng c
ngha l cc chng t trong mt b chng t phi ng b vi nhau v tun th theo mt tiu chun
chung trong phm vi c nc.
- Cc chng t phi ph hp lut l, tp qun quc t.
tin ti mt c ch s dng b chng t thanh ton hon thin nh trn, c th chng ta cn
phi xem xt nhng gii php sau y:
4.2.1 La chn v vn dng cc vn bn php l v tp qun quc t c lin quan, kt hp vi

vic thit lp mi trng php l trong nc thun li
Cho ti hin nay, vn cha c mt vn bn php l no mang tnh quc t dnh ring cho b chng t
thanh ton trong ngoi thng. Tuy nhin, chng ta vn c th tm hiu chi tit v yu cu i vi
cng tc lp v s dng chng t thng qua nhng vn bn php l quan trng c lin quan n
nghip v thanh ton s dng chng t ang c p dng ph bin trn phm vi quc t:
Trong vic s dng cc vn bn php quy, tp qun hay thng l quc t th ta cng cn ch rng
khng th ng nht chng vi lut, tp qun Vit Nam, cho d pha Vit Nam c chnh thc ph
chun hay t nguyn tham gia cc vn bn php l quc t . Thc tin ti nc ta cho thy, cho ti
nay, chng ta vn cha c mt h thng php lut hon chnh, cng cha c mt vn bn php l no
chnh thc quy nh v nhng vn lp v s dng chng t trong ngoi thng. y cng chnh l
mt vng mc cn tho g trong thi gian ti nhm tin ti thng nht phng thc lp v s dng
chng t trong phm vi c nc ni ring, trn phm vi thng mi quc t ni chung. khc phc
hn ch ny, c th Vit Nam trong thi gian ti cn:
- Ban hnh cc vn bn php lut lin quan ti quy nh v th tc lp chng t, cch thc gii
quyt nhng mu thun gia lut Vit Nam v lut quc t, to iu kin thun li cho cc doanh
nghip Vit Nam thc hin ng yu cu ca nghip v thanh ton s dng chng t, tng cng uy
tn vi bn hng quc t.
- Ban hnh cc vn bn di lut nhm hng dn cc doanh nghip kinh doanh xut nhp kh
cc quy tc, trnh t cng nh ni dung chi tit ca vic lp b chng t thanh ton.
- Tham gia v tun th cc iu c quc t c lin quan n thanh ton quc t.
4.2.2 Tin ti n gin ho v tiu chun ho b chng t trong thanh ton xut nhp khu
(1) Tiu chun ho chng t:

Trn th gii hin nay, t chc Lin Hip Quc a ra mu ch thit k cho chng t thng mi,
nhm thun li ho thng mi quc t. Thun li ho thng mi l n gin ho v hin i ho cc
th tc v chng t trong thng mi v vn ti quc t, thng nht s dng chng t, k c vic pht
trin v gii thiu cc phng php mi v x l d liu v truyn thng. Ngi ta d tnh l gi thnh
thng thng ca cc giy t v th tc trung bnh chim t nht khong 10% tng gi tr hng ho
bun bn. V vy, vic gim khon chi ph ny bng cch thun li ho thng mi s to ra li nhun
to ln cho cc doanh nghip kinh doanh xut nhp khu.
Mu ch thit k ca Lin hip quc dng cho chng t thng mi c ph bin rng ri trn
phm vi ton th gii. Vit Nam cng p dng mu ny i vi mt s chng t quan trng nh
vn n, giy chng nhn xut x,.. tuy nhin trong thi gian ti cn p dng cho mi loi chng t
thng mi nh phiu ng gi, ho n, giy chng nhn phm cht,...
(2) n gin ha chng t
Ngoi ra, chng ta cng cn nghin cu n gin ho b chng t thanh ton nhng vn m bo
tnh y v cht ch ca n. Hin nay, b chng t thanh ton thng gm nhiu chng t khc
nhau v phc tp, nu c th ghp chng li vi nhau th s to iu kin thun li cho cng tc lp v
xut trnh. V d, ta c th gp chung ho n v giy chng nhn xut x, phiu ng gi vi giy
chng nhn s lng, trng lng,
4.2.3 Tiu chun ho s lu chuyn chng t
Mi loi mt hng, th trng li i hi b chng t thanh ton khc nhau. Chng hn c loi hng
ho khi xut khu phi c giy chng nhn v sinh kim dch (nh nng sn thc phm xut khu),
nhng cng c loi li khng cn (chng hn nh hng dt may). chun b cho vic lp b chng t
, nh xut khu phi n nhiu ni lm th tc,...phi ch chng t no xin cp trc, lm
u v lm nh th no,...v nhng vn ny khng phi l n gin, c bit l i vi nhng ngi
mi bt u bc vo mi trng kinh doanh. Hin nay, chng ta c nhng vn bn hng dn lp
v xut trnh tng chng t c th, song chng cha tht y v h thng. Nh nc cn nhanh
chng phi c mt b vn bn php l quy nh c th v iu ny, khng ch cho ring tng loi
chng t no m cn cho b chng t ca tng ngnh hng, tng th trng.
4.2.4 Vn dng chng t in t trong thanh ton xut nhp khu
Ngy nay, vic vn dng chng t in t trong thanh ton quc t tr nn ph bin nhiu nc,
khu vc nh M, EU, Nht Bn v Hng Kng. iu ng ni nht l n to iu kin tiu chun ho
mu chng t trong thanh ton, gim bt thi gian thanh ton, tng kh nng lun chuyn tin t, gim
th tc thanh ton bng giy, nhng ng thi vn m bo tnh bo mt cao trong thanh ton. Chng
ta c th tm hiu k hn v chng t in t .
Chnh v nhng u im nh trn m Vit Nam cng cn phi tng bc ho nhp vi n. Hn na,
trong xu th hi nhp nh hin nay, khi m cc th trng m Vit Nam c quan h bun bn li v
ang bt u s dng chng t in t trong thanh ton, Vit Nam li ng trc mt thch thc l
phi ci thin cc phng thc thanh ton, c bit l b chng t khng b tht bi trong vic
chim lnh th trng mi hoc mt bn hng trong nhng nm ti. Trong khi , mt chun mc php
l cho vn ny nh nhng quy tc v lp v xut trnh chng t in t trong thanh ton xut nhp
khu li cha h c trong h thng vn bn php lut ca Nh nc ni chung, ngnh Ngn hng ni
ring.
4.3 Gii php tm vi m
4.3.1 i vi h thng cc ngn hng
Hot ng xut nhp khu nc ta trong nhng nm qua khng ngng m rng khng ch gi tr
kim ngch m cn phm vi. S bng n ca cc hot ng ngoi thng ko theo s pht trin
ca cng tc thanh ton quc t ti cc Ngn hng thng mi Vit Nam. Hn na, do nhng ri ro
trong hot ng tn dng, cc Ngn hng thng mi ang c gng tng t trng thu nhp t cc khon
ph, trong c ph thanh ton quc t thay cho li cho vay. Nh vy, cht lng v quy m cc
nghip v thanh ton quc t ti cc ngn hng ny khng ngng c m rng. S cnh tranh gay gt
ca khong 28 chi nhnh Ngn hng nc ngoi trn th trng nc ta hin nay cng i hi mi
NHTM Vit Nam phi tm cch nng cao cht lng dch v, gim thiu mi ri ro c th pht sinh
trong tng phng thc thanh ton ni chung, b chng t ni ring.
(1) Cn c s thng nht gia cc ngn hng v sai bit chng t:
Xc nh mt b chng t c ph hp vi yu cu ca th tn dng hay khng l mt vn rt quan
trng ca tt c cc bn giao dch, c bit l cc ngn hng nh Ngn hng m th tn dng, Ngn
hng thng bo, Ngn hng xc nhn,...Ngn hng mun chc chn s nhn li tin hon tr t pha
ngi xin m L/C phi kim tra k cng b chng t thanh ton. Khi kim tra chng t hng xut, cc
ngn hng phi tun th UCP600, nhng thc t UCP 600 cng khng quy nh c th tiu chun
xt cc khc bit trn b mt cc chng t so vi cc iu khon v iu kin ca th tn dng.
to c s thng nht gia cc ngn hng trong vic kim tra chng t, cc ngn hng nc ta
khng ch n thun p dng cht ch UCP 600 v cc vn bn hng dn ca Nh nc m cn phi
c kt kinh nghim qua thc t pht sinh v hc hi kinh nghim ca nhau, ca cc ngn hng trn
th gii, c gng tng bc tin ti s hon thin v thng nht trong ton b h thng ngn hng.
Mt gii php hu hiu hin nay l Vit Nam tham gia vo cc t chc ngn hng quc t. Cc t
chc ny s a ra nhng hng dn hot ng nghip v c th hn so vi UCP 600. Quan h vi
cc ngn hng thnh vin cng trong t chc s gip cc ngn hng Vit Nam khng b chn p trong
hot ng thanh ton bng th tn dng ni ring v thanh ton quc t ni chung. Theo cc doanh
nghip xut nhp khu Vit Nam cng s c hng nhiu thun li. Thm na, ngay c cc tp
qun ngn hng tiu chun quc t thch hp vn thay i theo thi gian phn nh s thay i ca
hon cnh v cc vn mi pht sinh m UCP 600 do tnh ph bin ton cu ca n khng d g sa
i ngay c. Ngc li, cc ti liu hng dn ca mt t chc hot ng ngn hng th gii cho
cc ngn hng thnh vin c th thay i d dng hn, p ng kp thi yu cu ca thc tin. Hin
nay, Hip hi Ngn hng Vit Nam cng nh Hip hi ngn hng th gii hoc cc hip hi ngn hng
khu vc u a ra nhng tiu chun kim tra chng t ring ca mnh. iu cn lm trong bi cnh
Vit Nam trc mt l cn c s chng cu kin cc thnh vin trong Hip hi ngn hng Vit Nam
v thng nht cch hiu UCP 600 v php in ho thnh vn bn php lut c tnh bt buc i vi
mi ngn hng thnh vin.
(2) Tng cng o to nghip v chuyn mn cho cc nhn vin ngn hng.
Vic thanh ton trong ngoi thng c din ra nhanh chng v thun li hay khng cn ph thuc vo
trnh nghip v cabn thn nhng ngi lm cng tc thanh ton quc t ti cc ngn hng. Chnh
v vy, tng cng o to cc thanh ton vin gii v nghip v cng chnh l mt trong nhng chin
lc ca cc ngn hng nhm m bo cng tc kim tra chng t, t vn v chng t cho khch hng
t hiu qu cao, trnh sai st, nhm ln v chm ch trong thanh ton quc t.
(3) T vn cho nh xut khu khi b chng t c sai bit.
Qua thc t ti cc ngn hng, ta c th thy rng b chng t thanh ton b gp sai st khng phi l
t. iu ny dn n b chng t c chuyn qua li nhiu ln chnh sa, gy tn km v mt thi
gian v chi ph. Bi vy, cho d khi ngn hng khng thc hin vic thanh ton hay chit khu b
chng t th vi tinh thn trch nhim bo v quyn li cho khch hng, thng thng khi kim tra
nu b chng t c sai st th tin hnh t vn khch hng nh sau:
- Sai st c th sa cha hoc thay th th ngh khch hng sa cha hoc thay th.
- Sai st khng th sa cha hay thay th c th ngh khch hng xin tu chnh L/C (nu c
th) hoc thng bo cho ngn hng pht hnh nu r cc sai st, xin chp nhn thanh ton.
- Sai st khng c chp nhn th ngh khch hng chuyn sang hnh thc thanh ton nh thu
hoc tr li chng t cho h.
Trong thc t, nhiu nh xut khu Vit Nam do cha hiu bit r v thanh ton trong th tn dng vi
nhng u th ca n v trch nhim ca ngn hng pht hnh v quyn li ca ngi hng li khi
xut trnh chng t, cho nn khi bit b chng t c sai st g th h thng yu cu ngn hng chuyn
chng t i thanh ton theo phng thc nh thu. Nu lm nh vy th t bn thn ngi xut khu
gy bt li cho mnh v lc b chng t s c x l theo quy tc thng nht v nh thu URC.
(4) Trang b h thng kim tra v x l thng tin hin i.
iu ny c ngha c bit quan trng, gip ngn hng c th kim tra chng t tt hn, hiu qu
hn v c th theo kp h thng ngn hng tin tin trn th gii. Hn na, y cng chnh l c s to
iu kin thun li cho cc nghip v ngn hng mt khi thanh ton s dng chng t in t c p
dng ti nc ta. C th:
- Xy dng phn mm p ng nhu cu ca ngi s dng, gim bt nhng thao tc tha ca thanh
ton vin, kim sot vin.
- Trang b c s vt cht y cho cng tc thanh ton. C gng trang b cho mi cn b mt
my vi tnh tin hnh x l nghip v mt cch thnh tho, trnh tnh trng ch i hoc chm ch
trong cng tc kim tra b chng t.
- C h thng thng tin nhanh, chnh xc, y , cp nht v cc d liu thng tin lin quan n
nghip v, to iu kin hc hi kinh nghim ca cc ngn hng khc trn th gii.
- Tiu chun ho h thng thng tin khch hng bao gm nhiu ngun d liu khc nhau, hnh
thnh Ngn hng d liu phc v mc ch khai thc s dng.
4.3.2 i vi n v lm cng tc lp chng t
(1) Cch thc khc phc nhng sai bit trong vic lp b chng t.
Cng tc lp b chng t thanh ton hay gp phi nhng sai st v ni dung v hnh thc, c bit l
trong phng thc thanh ton tn dng chng t. trnh khi nhng phin toi, tranh chp c th
xy ra trong qu trnh xut trnh b chng t ra ngn hng thanh ton, cc doanh nghip, c bit l
nhng cn b trc tip lm cng tc lp chng t cn phi kim tra mt s chi tit sau:
- Xem nhng chng t thit yu (quan trng) c b thiu hay khng, chng t lp c ph hp vi
quy nh ca L/C hay khng,
- Tr gi l chng t xut trnh khng vt qu tr gi ca L/C, nu L/C cho php giao hng tng
phn th tr gi l hng khng c vt qu s d ca L/C.
(2) Nng cao trnh chuyn mn, nghip v v ngoi ng ca ngi lm cng tc lp b chng t:
t hiu qu cao trong cng tc khc phc nhng hn ch ca b chng t thanh ton trong ngoi
thng hin nay, vic o to cn b trc tip lp b chng t chim vai tr rt quan trng.
Trc ht, mun lp b chng t cho tt, ngi lp bt buc phi hiu bit v nghip v xut nhp
khu v phi am hiu v tng loi chng t, yu cu ca tng th trng, bn hng, mt hng v b
chng t thanh ton. Hn na, chng t thng thng c lp bng ting Anh nn ngi lp tt yu
cn thng tho th ngoi ng ny.
Hn na, cng tc ph cp kin thc v lut ni chung v cc lut l quc t ni ring nh UCP 500
v c chiu rng v chiu su cho nhng ngi lm thanh ton quc t l rt cn thit. Nng cao hiu
bit vn dng ng nUCP 500 chnh l mt gii php lu di, cn bn nht hn ch nhng hn
ch trong vic lp b chng t. Bi l , vic o to cn b nn c cc doanh nghip cao
trong chin lc kinh doanh ca mnh bng cch thng xuyn c cn b i tu nghip nng cao trnh
nghip v, tham gia cc lp o to ngn hn,...
(2) Tng cng u t nng cp, hin i ha c s vt cht.
y chnh l chin lc lu di ca mi doanh nghip kinh doanh xut nhp khu. C c s h tng
hin i s gip doanh nghip tip cn d dng vi cng ngh mi trong nghip v thanh ton ngn
hng, tm hiu kinh nghim ca cc ngn hng trn th gii trong cng tc lp v xut trnh b chng
t. ng thi y cng l tin tin ti vic p dng chng t in t trong thanh ton xut nhp
khu nc ta.
TNG KT
Hi nhp kinh t quc t l xu hng tt yu v l mt yu cu khch quan i vi bt k quc gia no

trn th gii trong qu trnh pht trin. Xu hng ny ngy cng hnh thnh r rt m nt ni bt l nn
kinh t th trng ang tr thnh mt sn chi chung cho tt c cc nc.
Trong nhiu nm qua, Vit Nam cng vi chnh sch m ca nn kinh t tng bc ha nhp vo
nn kinh t ton cu. Cc doanh nghip Vit Nam ngy cng thit lp c nhiu mi quan h vi cc
doanh nghip khc trn th gii, gp phn thc y hot ng thng mi pht trin mnh m v a
dng. Vi t cch l yu t quan trng khng th thiu c cho s pht trin thng mi quc t, cc
b chng t ng mt vai tr quan trng trong kinh doanh xut nhp khu. Bn cnh , hot ng
ny lun lun khng ngng c i mi v hon thin, an ton v hiu qu hn. Tuy nhin trong
thc t, cc ri ro trong cng tc lp chng t l iu khng th trnh khi i vi cc doanh nghip
xut nhp khu v cng khng t trng hp nguyn nhn xut pht t b chng t thanh ton khng
hon thin, khng trung thc, gi mo Vic xc nh c tm quan trng ca b chng t thanh
ton xut nhp khu gp phn hon thin cng tc thit lp v xut trnh b chng t phng
nga, hn ch nhng ri ro trong thanh ton.
Thng qua vic tm hiu ti trn, chng ta c mt ci nhn tng th v cng tc lp v xut trnh
b chng t trong xut nhp khu, cng nh nhng vn cn tn ti v gii php khc phc trong
hon cnh nc ta ngy nay. gp phn hon thin hn v cc chng t xut nhp khu, cc doanh
nghip cn tng cng u t nng cp, hin i ha c s vt cht v l tin cho vic p dng
chng t in t trong hot ng xut nhp khu; ng thi cn nng cao trnh chuyn mn, nghip
v v ngoi ng ca ngi lm cng tc lp b chng t
TI LIU THAM KHO
1. Gio trnh Qun tr xut nhp khu, GS. TS. on Th Hng Vn, NXB Thng K, 2013
2. Tm hiu v b chng t trong thanh ton xut nhp khu - Thc trng v cc gii php hon thin
ti Vit Nam, Nguyn Hng H, http://123doc.vn/
3. Chng t thng mi trong thanh ton quc t, 2012, http://123doc.vn/
4. Mt s vn lu i vi vn n ng bin (BL), quynhgiver, 31-03-2011,
http://vnexim.com.vn/
5. Khi qut v vn ti ng bin, dangquyet221, 10-04-2013, http://vanchuyennambac.com/
6. Vn n ng bin, http://vi.wikipedia.org/
7. Gii thiu v UCP 600 v mt s ch khi p dng, Bi Th Thu Hu, 2011, http://123doc.vn/
8. Tin hot ng, Hi Quan Vit Nam, http://www.customs.gov.vn/
9. Th tc Hi quan Vit Nam, haikhanh.com/

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B CNG THNG

TRNG I HC CNG NGHIP TP HCM

CHNG T XUT NHP KHU

Mn : Qun tr xut nhp khu

TP H Ch Minh, ngy 19 thng 05 nm 2014

CHNG T XUT NHP KHU

DANH SCH NHM

Tp. H Ch Minh, ngy 19 thng 05 nm 2014

Nhm trng: Hong Nguyn Ngc Hng

1.1 KHI NIM V PHN LOI 2

CHNG 2: GII THIU B CT XNK HIN NAY 6

2.1 INVOICE (HA N THNG MI) 6

2.6.3 HNG DN LP GIY CHNG NHN V SINH, KIM DCH NG THC VT 33

3.1 THC TRNG HIN NAY 58

4.1 S DNG LINH HOT B QUY NH UCP600 68

TI LIU THAM KHO 74

5. Phng php nghin cu

1.1 Khi nim v phn loi

1.2 Tm quan trng

1.3 Vai tr ca b chng t trong thanh ton xut nhp khu

B chng t l c s thanh ton gia cc bn trong hot ng xut nhp khu.

B chng t c th c mua i bn li nhm chuyn giao quyn s hu i vi hng ho. Trong

ton cu ln mt bc mi. Theo con s ca Tp on t vn Boston Consulting th doanh s TMT

Chng 2: Gii thiu b CT XNK hin nay

2.1 Invoice (ha n thng mi)

2.1.1 Bn cht, cng dng, phn loi

nhn bit v thnh lp mt ha n ng ang l mt yu cu cp bch i vi tt c cc doanh nghip

2.1.2 Quy nh UCP v ha n thng mi

2.1.3 Hng dn lp Invoice

5) COMMERCIAL INVOICE NO - Commercial Invoice number assigned by the exporter. (M

2.1.4 Nhng iu cn lu khi lp v kim tra ha n thng mi

Chng ta nn trnh cc li thng gp sau:

b) Yu cu khi kim tra ha n thng mi

Cn trnh nhng li sai sau:

2.2 Packing list (phiu ng gi)

2.2.3 Phn loi

Ngoi loi phiu ng gi thng thng, cn c cc loi sau:

2.2.4 Yu cu v ni dung ca phiu ng gi

+ Tn ngi bn, ngi mua: Phi ph hp vi quy nh ca L/C

2.3 Bill of lading (vn n ng bin)

2.3.1 Bn cht, cng dng phn loi

Cn gi y l Ocean Bill of Lading - B/L

2.3.3 Ni dung chnh ca B/L

- K m hiu (marks and numbers)

2.3.4 Hng dn lp B/L

Hai hnh nh minh ha v vn n:

Nu trn vn n in sn tn ngi chuyn ch th k vn n khng cn lp li tn ngi

2.3.5 Lu khi lp Bill of lading

+ Mc cc ph v ph ph: phi lu n n v tnh cc v tng s tin cc.

2.3.6 im yu ca vn n v phng n thay th

Vit nam, vic p dng seaway bill vn cn rt mi m, mc d c c s php l p dng

2.4 C/O (giy chng nhn xut x)

2.4.1 Bn cht, cng dng, phn loi

- u i thu quan: xc nh c xut x ca hng ha khin c th phn bit u l hng

2.4.2 Hng dn lp C/O v mt vi lu

2.5 Giy chng nhn s lng, trng lng, cht lng

2.5.1 Bn cht, cng dng

tr, mc m nc cho l ph hp v phi m bo rng cc bin php ny khng c tin

(C S THI CNG) CNG HA X HI CH NGHA VIT NAM

S:. ............., ngy........thng.......nm...........

VN BN NGH KIM TRA

(C s thi cng) ngh (n v ng kim xe c gii m s ) kim tra cht lng xe c

- Bin s ng k (nu c cp):