1

E CNG BAI GIANG

K THUT NGHIP V
NGOI THNG
Ngi ging: ThS. Hunh Tun Cng
Email: thaycuong@gmail.com
NOI DUNG CUA MON HOC
Gm 4 chng:
- Gii thiu mn hc
1. Cc iu kin thng mi quc t - Incoterms 2000
2. Giao dch m phn hp ng xut nhp khu
3. Thuyt trnh ti
3. Hp ng xut nhp khu
4. T chc thc hin hp ng xut nhp khu v thuyt trnh
TI LIU THAM KHO
Sch :
+ TS on Th Hng Vn, K thut ngoi thng, NXB thng k, H Ni,
2000
+ V Hu Tu, K thut nghip v ngoi thng, NXB gio dc, H Ni,
2002.
+ TS V Thanh Thu TS on Th Hng Vn, Thc hnh kinh doanh xut
nhp khu ti Vit Nam, Gio trnh Trng i hc kinh t TPHCM.
+ TS Nguyn Trng n, Hp ng kinh doanh quc t, NXB Tr, TPHCM,
2000.
Tp bi ging
Website :
+ http://vinanet.com.vn
+ http://tintuc.vnn.vn/danhbaweb
+ http://support.fpt.vn
+ www.smenet.com.vn
+ www.customs.gov.vn
+ www.mot.gov.vn
+ www.itpc.hochiminhcity.gov.vn
NOI DUNG KIEM TRA & THI
KIEM TRA LAN 1: 10%
- Chia lp thanh 4 nhom, boc tham chon 2 e tai.
- Thi gian chuan b 04 tuan, thc hien 01 e tai/tuan (ngy 22/03 v ngy
29/03/2010 thuyt trnh)
- Boc tham chon oi thuyet trnh, oi phan bien.
- Thuyet trnh trong 5 phut, phan bien 10 phut.
KIEM TRA LAN 2: 20%
- Tm hieu thc te tai 01 Cang (4 Nhom boc tham chon 4 Cang). Viet tieu
luan tom tat (toi a 10 trang A4), thi gian chuan b 4 tuan.
- Thuyet trnh trong 5 phut, tra li 2 cau hoi GV neu ra (ngy 10/05 v
ngy 17/05/2010 thuyt trnh)
Noi dung tm hieu thc te:
- Tm hieu quy trnh xuat hoac nhap khau tai moi cang.
- Tm hieu noi dung cua bo chng t giao dch.
- Cac kho khan ma DN gap phai trong qua trnh giao nhan HH XNK, cach
khac phuc.
THI: 70%
- Thi trac nghiem 80 cau trong 70 phut. (c s dung tai lieu)
Chng 1
INCOTERMS 2000
INTERNATIONAL COMMERCIAL TERMS
Cac ieu kien thng mai quoc te
Ni dung:
1/ Gii thiu v Incotems
2/ 13 iu kin Incoterms 2000
3/ La chn iu kin Incoterm
4/ Lu khi s dng Incoterms
KHI NIM INCOTERMS
Incoterms vie t ta t cu a thua t ng
INTERNATIONAL COMMERCIAL
TERMS go i la ca c ie u kien thng ma i
quo c te do Phong thng ma i quo c te ICC
(International chamber of commerce) an
ha nh.
LCH S
Incoterms c xuat ban au tien vao nam
1936, cho en nay a c sa oi , bo sung 6
lan vao cac nam 1953, 1967, 1976, 1980, 1990
va 2000 nham lam cho cac quy tac o luon
phu hp vi thc tien thng mai quoc te hien
hanh.
- Rut ngan va tinh gian c hp ong ma khong
lam anh hng en quyen va ngha vu cua cac
ben.
- Phan nh c ranh gii trach nhiem gia
ngi ban va ngi mua ve cac loai chi ph (chi
ph lam thu tuc XK, NK, thue phng tien chuyen
ch, mua bao hiem, chen lot , san hang, boc, d)
va cc ph.
MC CH INCOTERMS
- Ranh gii trach nhiem ve nop thue va thc
hien cac thu tuc xuat khau, nhap khau.
- Xac nh thi iem va ni ma rui ro, ton that
hang hoa di chuyen t ngi ba n sang ngi
mua.
- Giup cho cac ben mua, ban tranh c
nhng tranh chap khong can thiet, nhat la trong
trng hp luat phap cac nc co s giai thch
trai ngc nhau.
MC CH INCOTERMS
- Incoterms khong phai la luat ma ch la van ba n
co tnh cha t khuyen nhu, khuye n khch ng i mua
va ng i ban tren toa n the gi i t nguyen ap dung.
- Sau khi chn Incoterms, hai ben co quyen tang
giam ngha vu cho nhau nhng khong c lam
thay oi ban chat ie u kien giao ha ng.
- Trong tr ng h p gia Incoterms va hp o ng co
nhng qui nh khac nhau th hai ben pha i th c hie n
theo nhng ieu a tho a thuan trong h p ong.
CC VN LU KHI DNG INCOMTERMS
Incoterms gom co 13 ieu kien thng mai
chia lam 4 nhom:
* Nhom E: gom 1 ie u kien
EXW Ex Works: Giao ta i x ng
(a iem quy nh n c xuat khau)
ac ie m: Ngi ba n chu chi ph toi thie u,
giao ha ng ta i x ng, tai kho mnh la het
ngha vu.
TNG QUAN INCOTERMS 2000
NhomF: Gom 3 ieu kien:
FCA Free Carrier: Giao cho ngi van tai
(a iem quy nh nc xuat kha u)
FAS Free Alongside Ship: Giao doc man
tau (Tai cang xe p ha ng quy nh)
FOB Free On Board: Giao hang len tau
(Tai ca ng xep hang quy nh)
TNG QUAN INCOTERMS 2000
ac iem cua nhom F:
- Ngi ban lamthu tuc xuat khau, ngi
mua lamthu tuc nhap khau.
- Ngi ban khong tra chi ph va cc
chuyen ch van tai chnh.
- a iemchuyen rui ro ve hang hoa tai
nc XK
TNG QUAN INCOTERMS 2000
NhomC: Gom4 ieu kien
CFR Cost and Freight: Tien hang va
cc ph
CIF Cost, Insurance and Freight: Tien
hang, bao hiemva cc ph
CPT Carriage Paid To: Cc ph tra ti
CIP Carriage and Insurance Paid to:
Cc ph, bao hiemtra ti
TNG QUAN INCOTERMS 2000
ac iem:
- Ngi ban lamthu tuc xuat khau,
ngi mua lam thu tuc nhap khau.
- Ngi ban phai tra cc ph van tai
chnh
- a iemchuyen rui ro ve hang hoa
tai nc XK
TNG QUAN INCOTERMS 2000
* Nhom D: Gom 5 ieu kien
DAFDelivered At Frontier: Giao hang tai bien
gii
DESDelivered Ex Ship: Giao hang tai tau
DEQ Delivered Ex Quay: Giao hang tren cau
cang
DDU Delivered Duty Unpaid: Giao hang
thue cha tra
DDPDelivered Duty Paid: Giao hang thue a tra
TNG QUAN INCOTERMS 2000
ac iemcua nhom D:
- Ngi ban thue phng tien van tai va chu
moi chi ph e a hang en a iem ch quy
nh
- a iem chuyen rui ro ve hang hoa tai nc
nhap khau.
- Ngi ban mua bao hiem v quyen li cua mnh.
TNG QUAN INCOTERMS 2000
2. NOI DUNG CAC IEU KIEN INCOTERMS 2000
2.1 EXW (Ex Work): Giao tai Xng.
Ngi ban hoan thanh ngha vu giao hang khi at hang
di s nh oat cua ngi mua tai c s cua ngi ban hoac
1 ni c quy nh khac (nha may, x nghiep, kho bai).
Hang hoa khong c hoan tat thu tuc hai quan XK, va
khong c chat len bat c phng tien gomhang nao.
EXW
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhimca ngi mua:
a. Tra tien hang.
b. Chu chi ph va hoan thanh cac thu tuc xuat khau.
c. Thue phng tien van tai, chu chi ph, rui ro, cung nh cc ph
chuyen ch hang hoa.
d. Mua bao hiem hang hoa.
e. Nhan hang tai a ie m quy nh.
f. Chu moi chi ph lien quan en thu tuc nhap khau.
A - Trch nhimca ngi Bn:
a. Cung cap hang hoa va bo chng t giao dch.
b. Thong bao thi gian & a iem giao hang.
c. Tra moi chi ph cho viec kiem tra ve so lng, chat lng.
d. Tra cac chi ph bao b, ong goi, ke, ky ma hieu.
e. Cung cap cho ngi mua cac thong tin lien quan en hang hoa e
ngi mua tien hanh mua bao hiem.
Trach nhiemcua ngi ban la toi thieu va ngi mua la toi a
2.2 FCA (Free Carier): Giao cho ngi chuyen ch.
Ngi ban hoan thanh ngha vu giao hang cho
ngi chuyen ch c ch nh bi ngi mua tai
ni quy nh. Hang hoa a hoan tat thu tuc hai quan
XK.
FCA
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhimca ngi mua:
- Giong EXW
- Mien tr ngha vu thu tuc xuat khau
- Nhan hang tai a ie m quy nh.
A - Trch nhimca ngi Bn:
- Giong EXW.
- Hoan thanh thu tuc hai quan xuat khau.
- a hang en a ie m quy nh.
Lu y:
+ Neu giao hang tai c s cua ngi Ban th ngi ban phai
chu themchi ph boc hang len phng tien cho ngi mua.
+ Neu giao hang ni khac th ngi ban khong phai chu chi
ph boc hang len phng tien cho ngi mua.
+ Rui ro se chuyen sang cho ngi mua khi ngi ban giao
hang cho ngi chuyen ch au tien do ngi mua ch nh.
2.3 FAS (Free Alongside Ship): Giao doc man tau.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c at doc man tau tai cang quy nh.
Hang hoa a hoan tat thu tuc hai quan XK.
FAS
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhimca ngi mua:
- Giong FCA
- Giam tr rui ro va cac khoan chi ph t c s ngi ban en khi
hang at doc man tau.
A - Trch nhimca ngi Bn:
- Giong FCA.
- a hang at doc man tau tai cang giao hang quy nh.
- Chu them rui ro va cac khoan chi ph t c s ngi ban en
khi hang at doc man ta u.
Lu y:
- Theo Incoterms 1990, ngi mua phai chu them
ngha vu lam thu tuc xuat khau (ay la iem khac
biet gia Incoterms 2000 vi Incoterms 1990).
2.4 FOB (Free On Board): Giao len tau.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c chuyen qua khoi lan can tau. Hang
hoa a hoan tat thu tuc hai quan XK.
FOB
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhim ca ngi mua:
- Giong FAS
- Giam tr rui ro va cac khoan chi ph t doc man tau e
a hang qua khoi lan can tau.
A - Trch nhimca ngi Bn:
- Giong FAS.
- a hang qua khoi lan can tau tai cang i.
- Chu them rui ro va cac khoan chi ph t doc man tau
e a hang qua khoi lan can tau.
Lu y:
+ Sau khi giao hang xong, ng i ba n khan trng o i
MR la y B/L
+ Chu y ca c bien da ng cu a ie u kie n FOB
FOB Berth term (FOB ieu kien ta u ch ),
FOB Shipment to destination (FOB ch t i ch)
FOB Trimmed (FOB san hang)
FOB Stowed (FOB xep ha ng)
+ Khi giao ha ng ba ng container, xa lan nen s du ng
ie u kien FCA.
2.5 CFR (Cost and Freight): Tien hang & Cc ph.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c chuyen qua khoi lan can tau. Ngi
ban co trach nhiem thue tau, tra cc ph va hoan
tat thu tuc hai quan XK.
CFR
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue tau va tra cc ph van tai
chnh.
A - Trch nhimca ngi Bn:
- Giong FOB.
- Co trach nhiem thue tau va tra cc ph van tai chnh.
Lu y: CFR = FOB + F
2.6 CIF (Cost, Insurance and Freight): Tien hang,
Ph bao hiemva Cc ph.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c chuyen qua khoi lan can tau. Ngi
ban co ngha vu thue tau, mua bao hiem, tra cc
ph va hoan tat thu tuc hai quan XK.
CIF
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
+ I
B - Trch nhim ca ngi mua:
- Giong FOB.
- Giam tr ngha vu thue tau va cc ph van tai chnh.
- Giam tr ngha vu mua bao hiem cho hang hoa.
A - Trch nhimca ngi Bn:
- Giong FOB.
- Thue phng tien van tai va tra cc ph van tai chnh.
- Co trach nhiem mua bao hiem cho hang hoa.
Lu y: CIF = CFR + I = FOB + F + I
- Sau khi giao hang xong, ngi ban nhanh chong lay
B/L e tranh rui ro, ton that
- Chu y cac bien dang cua ieu kien CIF
- Khi giao hang bang container, xa lan nen s dung ieu
kien khac (CIP)
VAN N:
Van n ng bien la mot chng t chuyen ch
hang hoa bang ng bien do ngi chuyen ch hoac
ngi ai dien cua ho cap cho ngi gi hang sau khi a
xep hang len tau hoac sau khi a nhan hang e xep.
Chc nang cua van n:
- La bien lai nhan hang e ch cua ngi chuyen ch.
- La bang chng cua hp ong van tai.
- La chng t s hu hang hoa mo ta tren van n.
2.7 CPT (Carriage Paid To): Cc ph tra ti.
Ngi ban hoan thanh ngha vu giao hang cho
ngi chuyen ch au tien do mnh ch nh nhng
chu them chi ph can thiet e mang hang en a
iem ch quy nh. Hang hoa a hoan tat thu tuc
hai quan XK.
CPT
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhimca ngi mua:
- Giong FCA
- Khong phai thue phng tien van tai va tra cc ph chnh.
- Khong phai chu chi ph van chuyen t c s ngi ban en ni
giao hang quy nh.
A - Trch nhimca ngi Bn:
- Giong FCA.
- Thue phng tien van tai va chi tra cc ph va n tai chnh.
- Chu chi ph can thiet a hang en a iem ch quy nh.
Lu y: CPT = FCA + F
- Rui ro c chuyen t ngi ban sang ngi mua khi ngi ban
giao hang cho ngi van chuyen au tien.
- Khi giao hang bang Container, xa lan ne n s dung ieu kien
CPT thay cho ieu kien CFR
2.8 CIP (Carriage and Insurance Paid to): C c
ph va bao hiem tra ti.
Ngi ban hoan thanh ngha vu giao hang cho
ngi chuyen ch au tien do mnh ch nh nhng
chu them chi ph can thiet e mang hang en a
iem ch quy nh, mua bao hiem cho hang hoa va
hoan tat thu tuc hai quan XK.
CIP
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
+ I
B - Trch nhim ca ngi mua:
- Giong CPT
- Giam tr ngha vu mua bao hiem cho hang hoa.
A - Trch nhimca ngi Bn:
- Giong CPT.
- Co trach nhiem mua bao hiem cho hang hoa.
Lu y: CIP = CPT + I = FCA + F + I
Khi giao hang bang container, xa lan nen s dung
ieu kien CIP thay cho CIF.
Ve c ban, CIP giong vi FCA ngoai 2 iemsau:
+ Thue phng tien van tai va tra cc ph en a
iem ch quy nh.
+ Mua bao hiem cho hang hoa.
2.9 DAF (Delivered At Frontier): Giao tai bien gii.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c at tren phng tien van tai cua
ngi ban, cha d ra tai bien gii quy nh.
DAF ap dung chu yeu cho van tai ng bo
DAF
BAN MUA VT VT HQ HQ
VT VT
Giao iem la a iemtai bien gii c xac nh
A. Trach nhiem cua ngi ban:
- Cung cap hang hoa va cac chng t giao dch, thong
bao giao hang, tra cac chi ph kiem tra so lng chat
lng, ong goi, ke, ky ma hieu bao b.
- Chu chi ph chuyen ch HH ra bien gii giao hang.
- Cung cap cho ngi mua 1 chng t e ngi mua
nhan hang tai bien gii: van n, lenh giao hang
(delivery order).
- Chu moi rui ro ton that ve hang hoa cho ti khi hang
a c giao cho ngi mua tai bien gii qui nh tren
phng tien van tai cha d ra.
- Chu chi ph qua canh (neu co), mua bao hiem tng
chang.
Lu y:
- DAF chu yeu ap dung cho van tai ng bo.
- Neu tai bien gii co nhieu a iem co the giao hang
c nhng H khong ghi ro th ngi ban co quyen chon
a iem giao hang sao cho phu hp vi mnh (ngi mua
se b thiet)
- Xem xet van e bao hiem giao hang trong TH hang
hoa c d tai bien gii (bao hiem chang ke tiep)
- Chi ph sang toa, chuyen truc.
B. Trach nhiem ngi mua:
- Nhan hang tai bien gii va tra tien hang.
- Lam thu tuc thong quan nhap khau.
- Mua bao hiem chang con lai cho hang hoa.
- Chu moi rui ro, ton that ve hang hoa khi hang a thc s
at di s kiem soat nh oat cua mnh.
2.10 DES (Delivered Ex Ship): Giao tai tau cang en.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa con tren boong tau tai cang en.
DES
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue tau, tra cc ph van tai chnh
va moi rui ro ve hang hoa sau khi hang a c ngi
ban giao tren tau tai cang en.
A - Trch nhimca ngi Bn:
- Giong FOB.
- Co trach nhiem thue tau, tra cc ph van tai chnh va
Chu moi rui ro ve hang hoa en khi giao hang tren tau
cua mnh tai cang en.
- Mua bao hiemcho hang hoa.
Lu y: DES = CFR + rui ro van tai chnh + I
= FOB + F + rui ro van tai chnh + I
2.11 DEQ (Delivered Ex Quay): Giao tai cau cang
cang en.
Ngi ban hoan thanh ngha vu giao hang khi
hang hoa c at tren cau cang tai cang en.
DEQ
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue tau, cc ph van tai chnh va
rui ro ve hang hoa sau khi hang a c ngi ban d
xuong cau cang tai cang en.
A - Trch nhimca ngi Bn:
- Giong FOB.
- Co trach nhiem thue tau, tra cc ph van tai chnh,
va Chu moi rui ro ve hang hoa en khi d hang xuong
cau cang tai cang en.
- Mua bao hiemcho hang hoa.
Lu y: DEQ = DES + Chi ph d hang xuong cau cang
- Theo Incoterms 1990, ngi ban co ngha vu
phai lamluon thu tuc nhap khau cho ngi mua.
2.12 DDU (Delivered Duty Unpaid): Giao hang cha
nop thue.
Ngi ban hoan thanh ngha vu giao hang cho
ngi mua khi hang hoa c at tren phng tien
van tai cha d ra tai ni en va cha nop thue nhap
khau.
DDU
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
-HQ
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue phng tien van tai, tra cc
ph va chu moi rui ro cho en khi hang c van
chuyen ti ni en quy nh tren phng tien van tai
cha d xuong.
A - Trch nhimca ngi Bn:
- Giong FOB.
- Co trach nhiem thue phng tien van tai, tra cc ph
va chu moi rui ro cho en khi hang c van chuyen
ti ni en quy nh tren phng tien van tai cha d
xuong.
- Mua bao hiemcho hang hoa.
Lu y: DDU = DEQ + Chi ph van chuyen en ch
2.12 DDP (Delivered Duty Paid): Giao hang thue a
tra.
Ngi ban hoan thanh ngha vu giao hang cho
ngi mua khi hang hoa c at tren phng tien
van tai cha d ra tai ni en.
DDP
Rui ro
Chi ph
BAN MUA VT VT HQ HQ
VT VT
ieu kien nay giong ieu kien DDU nhng
ngi ban co them ngha vu lam thu tuc
nhap khau, nop thue nhap khau va cac th
thue khac cho ngi mua.
ieu kien nay the hien trach nhiem to i
a cua ngi ban (ngc v i EXW)
B - Trch nhim ca ngi mua:
- Giong FOB
- Giam tr ngha vu thue phng tien van tai, tra cc
ph va chu moi rui ro cho en khi hang c van
chuyen ti ni en quy nh tren phng tien van tai
cha d xuong.
- Mien tr thu tuc HQ va cac khoan thue nhap khau.
A - Trch nhimca ngi Bn:
- Giong FOB.
- Co trach nhiem thue phng tien van tai, tra cc ph
va chu moi rui ro cho en khi hang c van chuyen
ti ni en quy nh tren phng tien van tai cha d
xuong. Mua bao hiemcho hang hoa.
- Hoan tat thu tuc HQ va cac khoan thue nhap khau.
Lu y:DDP = DDU + Thu tuc hai quan, thue nhap khau
* Mot so nhan xet:
- Trong Incoterms 2000, EXW trach nhiem
ngi ban la toi thieu, DDP trach nhiem ngi
ban la toi a
- Khi lan can tau kho thc hien viec la ni pha n
chia rui ro, ngi ta khuyen dung: FCA thay
cho FOB, CPT thay cho CFR, CIP thay cho
CIF.
- Viet Nam hien nay thng xuat theo ieu
kien FOB nhap theo ieu kien CFR hoac CIF
1.5 Khai quat chung ve 13 ieu kien:
S: DDP
B: -----
B B B Ngi lam thu tuc nhap
khau
S S S B Ngi lam thu tuc xuat
khau
S S B B Ngi thue phng tien
van tai
S B B B Ngi chu rui ro tren
ng van tai
Ni
en
Ni i Ni i Ni i a iem di chuyen rui
ro
Loai D Loai C Loai F Loai E
1.6 Incoterms va s tng thch vi cac
phng thc chuyen ch.
FAS, FOB, CFR, CIF,
DES, DEQ
Van chuyen bang
ng bien, thuy noi
a
FCA Van chuyen bang
ng sat
FCA
Van chuyen bang may
bay: AIR
EXW, FCA, CPT, CIP,
DAF, DDU, DDP
Tat ca cac phng thc
ke ca a phng thc.
LA CHON INCOTERMS
Moi ben ky ket h p ong eu co gang gii
han ngha vu cua mnh cang t cang tot. Nh
vay ngi ban se co gang thng lng e
co hp ong theo ieu kien EXW, con ngi
mua ngc lai se muon ieu kien DDP.
Trong thc t da vo cc vn sau:
- Kha nang thue phng tien van tai
- Tnh hnh th trng
- Kha nang lam thu tuc thong quan XNK
- Kha nang chap nhan rui ro
- Trnh o nghiep vu kinh doanh
- V the, thoi quen trong buon ban
- Cach thc chuye n ch(hang ri, hang Cont)
LA CHON INCOTERMS
* Lu y khi s dung Incoterms:
Incoterms ch cp n hng ha hu hnh
Can phai ghi ro Incoterms ap du ng (Incoterms
2000, 1990, )
Trach nhiem, rui ro ieu kien nhom C giong
nhom F
Khong nen ghi kem vao ieu kien thng mai
quoc te bat c 1 thuat ng nao.
Nen s dung cac ieu kien theo o gianh c
quyen thue tau va ky hp ong bao hiem.
Khi nim, mc ch ca Incoterms: sch
Lch s pht trin ca Incoterm: sch
Ti liu Incoterms 2000 (ni dung chi tit
tng iu khon Incoterms 2000): mail cho
SV
Lm bi tp: mail cho SV
SINH VIN T C V TM HIU THM
CHNG 2
lR0 D|LH DRM FHRN H0F
D0N XURT NHRF hHRU
Ni dung:
1/ Nhng vn cn bn
2/ m phn hp ng XNK
3/ Cc hnh thc m phn hp ng ngoi
thng
I- CAC VAN E CAN BAN
1- Nghien cu tiep can th trng:
1.1- Nghien cu ve san pham :
- Cong dung, pham chat, gia ca, ma u ma,
bao b ong goi.
- Tap quan, th hieu tieu dung.
- Chu ky song cua san pham
- Tnh hnh sxuat mat hang o : nguyen lieu,
thi vu, nang lc san xuat, trnh o ky thuat,
tay nghe.
1.2- Nghien cu th trng :
Chu trng, ng loi, chnh sach thng mai.
S on nh ve kinh te, chnh tr, thng mai.
He thong tien te, tn dung.
He thong giao thong van tai
Luat thue, chnh sach thue xuat nhap khau.
Dung lng th trng
1.3- La chon thng nhan :
- T cach phap ly.
- Kha nang tai chnh, ky thuat, lnh vc kinh
doanh.
- Uy tn thng trng.
2.1-T suat ngoai te xuat khau(Kx) : la so
tien trong nc phai chi ra e co c 1
n v ngoai te tnh theo gia FOB
Tong chi ph hang xua t khau
Kx =
Tong doanh thu hang xuat khau
2- Tnh toan t suat ngoai te
Trong o :
+ Tong chi ph hang XK tnh bang tien trong nc bao gom: tr gia thu
mua hang XK, cph ong goi bao b, cph lu thong noi a, chi ph thu
tuc HQ, kiem nghiem, giao nhan, lai tien vay NH, thue, cac cph khac,
+ Tong doanh thu hang xuat khau tnh bang ngoai te theo gia FOB.
+ Neu Kx < t gia hoi oai thi iem thanh toan th nen xuat khau
+ Neu Kx > t gia hoi oai thi iem thanh toan th khong nen XK
2.2- T suat ngoai te nhap khau la so tien
trong nc thu c khi phai chi ra 1 n v
ngoai te e nhap khau (Kn)
Tong doanh thu hang nhap khau
Kn =
Tong chi ph hang nhap khau
Trong o :
+ Tong doanh thu hang NK tnh bang ong tien trong nc (so lng x gia ban)
+ Tong cph hang NK tnh bang ngoai te. Bao gom : tr gia thu mua hang NK
tnh theo gia CIF, chi ph lu thong trong noi a (van tai, kho bai, xep d, ),
ph thu tuc hai quan, kiem nghiem, giao nhan, lai NH, thue nhap khau va cac
thue khac, cac chi ph khac.
+ Kn > t gia hoi oai thi iem thanh toan th nen nhap khau
+ Kn < t gia hoi oai thi iem thanh toan th khong nen nhap khau
II- AM PHAN HP ONG XUAT
NHAP KHAU
1- Khai niem :
La qua trnh 2 ben hay nhie u ben tie n
ha nh thng l ng ca c ie u khoa n ve
mua ba n ha ng hoa nha m a t c mu c
tieu la ky ke t c h p o ng ngoa i
thng. (TS on Th Hng Vn, K thut ngoi
thng, NXB thng k, H Ni, 2000 )
2- Cac nguyen tac c ban trong am phan :
am phan la 1 viec t nguyen, bat c
ben nao cung co the thoai lui hay t
choi tham d vao bat c luc nao.
Ch xay ra am phan khi cac be n hieu
rang : s viec ch c quyet nh khi co
thoa thuan chung, con neu s viec co the
quyet nh bi 1 ben th khong can xay
ra am phan
Thi gian la 1 trong nhng yeu to
quyet nh trong am phan.
Khong phai la gianh thang li bang
moi gia ma at c ieu ma ca 2 ben
eu mong muon
Pham chat, nang lc, ky nang, thai o
cua nhng ngi ngoi tren ban a m phan
co anh hng quyet nh en tien trnh
am phan.
2- Cac nguyen tac c ban trong am phan :
3- Sai lam thng mac trong am phan:
Vao ban am phan vi ay nh kien
Khong xac nh c ngi co quyen quyet
nh cuoi cung cua pha oi tac
Khong xa c nh c chnh xa c the ma nh cua
mnh va khong the s dung the ma nh o.
Ngo i va o ba n a m pha n ch co 1 phng an
duy nha t.
e vuot khoi tay quye n ra yeu cau trc
Vo i bo cuo c khi cuo c am pha n co ve i va o
be ta c
Khong chon c th i iem hp ly e ke t thu c
cuo c a m phan
III - HNH THC AM PHAN
HP ONG NGOAI THNG
1/ am phan bang th :
Thong qua viec viet cac th nh :
Chao hang - Offer
Th hoi hang Enquiry / Inquiry
Th bao gia Quotation
Th hoan gia Counter-Offer
Th chap nhan Acceptance
Th at hang Order
u iem :
t to n ke m.
Co th i gian tham kha o trong no i bo .
Cu ng lu c co the g i c nhie u kha ch
ha ng nhie u ni kha c nhau.
Co the gia u c nh c ie m rieng
cu a mnh
am phan bang th
Nhc iem :
Mat c hoi.
Mat thi gian
am phan bang th
Trng hp ap dung :
Khach hang xa hoac truyen
thong
Khi khach hang mi quen biet
Viec mua ban khong khan trng.
Khi gia tr hp ong tng oi nho.
Khi hang hoa khong phc tap.
am phan bang th
1.1- Th hoi hang/hoi gia (the
Enquiry/Inquiry) :
Th gi cho ngi ban e e ngh cho
biet gia ca va moi ieu kien can thiet
trc khi quyet nh mua hang.
Cach viet th hoi hang : gom 3 phan
Phan m au
Noi dung chnh
Phan ket luan
Lu y
1.2- Th chao hang, bao gia (Offer /
Quotation)
La viec ngi ban the hien ro y
nh ban hang cua mnh.
Ne u can c va o m c o chu o ng cu a
ng i xua t kha u th co :
Chao hang thu ong : ngi xuat
khau ch chao hang sau khi nhan c
hoi hang cua ngi nhap khau.
Chao hang chu ong : ngi XK chu
ong chao hang khi cha nhan c hoi
hang cua ngi NK.
Neu can c vao s rang buoc trach
nhiemcua ngi ngi chao hang ta
co 2 loai chao hang chnh :
Chao hang co nh (firm offer) : la
vie c chao ban 1 lo ha ng nha t nh, trong o
neu ro th i gian ma ng i chao hang b ra ng
buo c tra ch nhie m va o l i e ngh cu a mnh.
Trong th i gian hieu l c, neu ng i mua cha p
nhan hoa n toa n l i cha o ha ng o th hp o ng
coi nh c ky ke t.
Chao hang t do (free offer) :
cha o hang khong rang buoc trach
nhiem ngi phat ra no, cung 1 luc vi
cung 1 lo ha ng ngi ta co the chao
hang t do cho nhieu khach hang.
Chao hang t do tr thanh hp ong
khi co s xac nhan lai cua ngi xuat
khau.
Lu y
1.3- Th hoan gia/tra gia (counter
offer) :
Hoan gia la 1 e ngh mi do ben mua
(hoac ban) a ra sau khi a nhan c
chao hang (hoac at hang) cua ben kia
nhng khong cha p nhan hoan toa n chao
hang (hoac at hang) o.
Cach trnh bay 1 la th tra gia :
- Phan m au
- Phan noi dung chnh
- Phan ket
1.4- Th chap nhan (acceptance)
La th cua 1 pha gi cho pha ben kia e
chap nhan hoan toan li chao hang hay
at hang cua pha ben kia a ra.
Mot th chap nhan co hieu lc phai
hoi u cac ieu kien sau ay :
La s chap nhan hoa n toa n va vo ie u kie n.
Phai gi e n cho pha ben kia trong th i gian
hie u l c cua th cha o ha ng hay n at hang.
Phai do chnh ngi nhan c cha o ha ng hay
a t ha ng cha p nha n.
Phai c truye n a t en tay ng i cha o ha ng
hay a t hang.
1.5- Th at hang (order) :
La th cua ng i mua gi en cho ngi
ban e yeu cau ngi ban cung cap cho
ho so hang hoa theo cac ieu kien a
thoa thuan.
Cach viet n at hang :
Phan m au
Phan noi dung chnh
Phan ket thuc
To m tat trnh t vie t th
at hang 6
at hang Chap nhan 5
Chap nhan 4
Tra gia (hoan
gia)
3
Tra gia
(hoan gia)
Chao hang 2
Chao hang Hoi hang 1
Trng hp ben ban chu
ong chao hang trc
Trng hp ben mua chu
ong hoi hang trc
2/ am phan bang cach gap mat
trc tiep :
u va nhc iem :
u iem : giai quyet va ket thuc c van
e.
Nhc iem : To n kem, de boc lo nhng
nhc iem rieng cua ngi am phan
Trng hp ap dung :
H p o ng co gia tr cao
H p o ng co tnh cha t phc ta p.
Khi muo n ta o mo i quan he h p ta c lau
da i.
am phan bang gap mat trc tiep
Ky nang :
e a m phan ba ng ca ch ga p ma t tr c tie p a t
c ke t qua o i hoi ng i a m phan pha i co
ca c ky nang sau :
Hieu ngi.
Thuyet phuc.
Chu ng
Dien at.
Nhay cam.
am phan bang gap mat trc tiep
Cac noi dung trong am phan trc tiep :
Theo ly thuyet
Article 1 : Commodity (ten hang)
Article 2 : Quality (chat l ng)
Article 3 : Quantity (so l ng)
Article 4 : Shipment/Delivery (giao ha ng)
Article 5 : Price (gia ca)
Article 6 : Payment (thanh toan)
Article 7 : Packing and marking (bao b va ky ma hie u)
Article 8 : Warranty (bao hanh)
Article 9 : Penalty (phat)
Article 10 : Insurance (bao hiem)
Article 11 : Force majeure (bat kha kha ng)
Article 12 : Claim (khie u nai)
Article 13 : Arbitration (tro ng tai)
Article 14 : General condition (ie u khoan chung)
Trong thc te :
Article 1 : Commodity (ten hang)
Article 2 : Quality (chat lng)
Article 3 : Quantity (so lng)
Article 4 : Shipment/Delivery (giao hang)
Article 5 : Price (gia ca)
Article 6 : Payment (thanh toan)
Ky thuat giai quyet nhng tnh huong be
tac trong am phan trc tiep :
Tnh huong be tac :
oi ben eu co ca m giac khong the nhng
bo c na, cuoc am phan ri vao trang
thai gay go, co nguy c tan v.
Nguyen nhan dan en tnh trang be tac :
Khoang cach li ch ma 2 ben e ra qua ln
Mot ben dung the manh e ep buoc ben kia.
Do khong hieu nhau.
Nang l c can bo am phan b han che.
Ky thuat giai quyet cac tnh huong be tac
Tao ra cac phng an e cung at c
muc ch.
Thay the can bo am phan.
Tap trung vao nhan vat chu chot.
Di bua lm cui
3- am phan bang ien thoai :
u iem :
- Nhanh chong
- Nam bat c thi c.
Nhc iem :
- Ton kem.
- Khong co thi gian.
- Khong co bang chng phap ly.
Trng hp ap dung :
Khach hang quen biet.
Khi hang hoa kho ng co tnh chat phc tap
Khi viec mua ban oi hoi s khan trng
Khi e xac nh nhanh 1 hay 1 vai van e
nao o ma 2 ben cha thong nhat.
am phan bang ien thoai
Mot so van e can lu y khi am phan
bang ien thoai :
Trc khi goi :
+ Chuan b no i dung ca n go i.
+ Chua n b gia y but ghi chep nhng thong tin
ca n thie t.
+ Kie m tra la i so ma y ca n go i cho chnh xa c.
+ Pha i kie m tra la i ten ng i ca n go i.
+ Pha i chua n b tnh huo ng o i pho vi nhng
y kie n kha c a ra.
Trong khi goi :
+ Ca 2 pha i t gi i thie u ve mnh (neu go i lan
a u)
+ No i ro ra ng, chnh xa c, nga n go n, a y u
no i dung ca n trnh ba y.
+ Ghi chep nhng thong tin ca n thie t.
+ Tr c khi ga c may pha i co l i cha o ng i
a tie p chuye n v i mnh.
Sau khi goi :
+ Co van ban xac nhan lai nhng ieu ma
2 ben a thong nhat tren ien thoai.
+ Thc hien nhng ieu a thong nhat o.
Mot so van e can tranh :
Tranh goi ie n thoa i cho oi tac trong gi ho ang
ngh ngi.
Khong noi nho hay noi ln qua.
Khong e im lang keo dai qua lau trong luc go i.
Khong noi ngap ngng khi ang noi chuyen tren ien
thoai.
Khong no i chuye n ie n thoai trong luc c quan ang
hoi hop, trong luc am phan trc tiep vi oi tac.
Khong ien thoai van e lien quan en tai chnh vao
au gi lam viec.
am phan bang ien thoai
Cc phong cch tip cn vn trong m phn: (gio
trnh)
+ Phong cch hp tc (collaborating)
+ Phong cch tha hip (compromising)
+ Phong cch dn xp (accomodating)
+ Phong cch iu khin (controlling)
+ Phong cch trnh n (avoiding)
Cc kiu m phn: (gio trnh)
+ m phn theo kiu mc c lp trng (positional
bargaining).
+ m phn theo kiu nguyn tc (principled negotiation)
Ngh thut m phn: ti liu tham kho
Lm bi tp: mail cho SV
SINH VIN T C V TM HIU THM
CHNG 3
Ni dung:
1/ Khi nim
2/ c im ca hp ng ngoi thng
3/ Phn loi hp ng ngoi thng
4/ C cu hp ng ngoi thng
5/ Ni dung ca hp ng ngoi thng
I - KHAI NIEM :
Hp ong ngoai thng la s
thoa thuan gia cac ben mua-ban
cac nc khac nhau. Trong o
qui nh : ben ban phai cung cap
hang hoa, chuyen giao cac chng
t, ben mua phai thanh toan tien
hang va nhan hang. (TS on Th Hng Vn,
K thut ngoi thng, NXB thng k, H Ni, 2000)
II AC IEM CUA HP ONG
NGOAI THNG :
2.1 Chu the: Tr s thng mai cac n c kha c
nhau
2.2 oi tng h p ong: la hang hoa c di
chuyen qua bie n gii quoc gia cua mot nc
2.3 ong tie n tnh gia tren h p o ng : la ngoai
te oi vi 1 hoac ca 2 be n
2.4 Chu s chi phoi cua nhieu he tho ng luat
khac nhau
III - NOI DUNG CUA HP ONG
XUAT NHAP KHAU :
3.1- ieu khoan ten hang
commodity :
Phai xac nh c ten goi cua
hang hoa chnh xac va ngan gon,
khong nham lan.
Thng dung cac bien phap sau :
Ghi ten bao gom ten thong thng, ten thng
mai, ten khoa hoc. Ap dung cho dc pham,
dc lieu, cay giong, con giong hay hoa chat
Ghi ten hang kem theo ten a phng san xuat
ra no.
Ghi ten hang kem vi qui cach.
Ghi ten hang kem vi cong dung.
3.2- ieu khoan qui cach, chat
lng Quality/Specification :
Xac nh pham chat cua san pham
la c s e xac nh gia va mua
c hang hoa ung yeu cau cua
mnh.
Co nhieu phng pha p e xa c nh pham cha t hang
hoa :
Xac nh pham chat da vao mau hang (sample) :
pham cha t cua lo hang da vao pham cha t cu a 1 so t
hang hoa a i dien cho lo hang o. Phng phap nay
co nh c iem la tnh chnh xa c khong cao (khng
dung cho hoa tuoi, hang tuoi).
Xac nh pham chat da vao tieu chuan : oi
vi nhng san pham a co tieu chuan th da vao
tieu chuan e xac nh pham chat cua sa n pham.
Phng phap xac nh pham chat da vao nhan
hieu hang hoa (trade mark)
Xac nh pham chat da vao tai lieu ky thuat : bang
thuye t minh, h ng dan van hanh, lap ra p,
catalogue,
Xac nh pham chat da vao ham lng cua 1 so
chat nao o trong san pham : Chia lam 2 loa i ham
lng :
+ Ha m lng chat co ch : qui nh ham lng (%)
min
+ Ha m lng chat khong co ch : qui nh ha m lng
(%) max
Xac nh da vao hien trang cua hang hoa -
As is sale hoa c arrive sale co sao ban vay.
a c ie m cu a phng pha p na y la gia ba n
khong cao
Trong thc te, ngi ta co the ket
hp c cac phng phap tren
vi nhau e co hieu qua cao hn.
3.3- ieu khoan so lng trong
lng (quantity) :
Noi le n mat l ng cua ha ng hoa c
giao dch, ieu khoan na y bao gom
cac va n e ve n v tnh so l ng
(hoac trong lng) cua ha ng hoa,
phng phap qui nh so l ng va
phng pha p xa c nh tro ng l ng.
Lu y he thong o l ng v co nhieu he thong khac nhau
0.454 kg 1 Lb (pound)
1,016.047 kg 1 LT (long ton)
907.184 kg 1 ST (short ton)
1,000 kg 1 MT (metric ton)
n v o khoi lng
He Metre He Anh My
n v tnh so lng :
Phng phap qui nh dt khoat so lng.
Phng phap qui nh phong chng :
dung khi mua hang hoa co khoi l ng ln
nh : phan bon, quang, ngu coc,
Cac t s dung : khoang (about), xap x
(approximately), tren di (more or less),
t en (from to )
Phng phap qui nh so lng :
Tro ng l ng tnh (net weight) ch
tnh tro ng l ng cu a ban tha n ha ng
hoa .
Tro ng l ng ca b (gross weight) :
tro ng l ng cua ba n tha n hang hoa
co ng tro ng l ng bao b.
Gross weight = net weight + tare
Phng phap qui nh trong lng :
3.4- ieu khoan giao hang
(shipment/delivery) :
Xac nh thi han, a iem
giao hang, phng thc giao
hang va thong bao giao ha ng.
a iem giao hang :
+ Ten cang boc/cang i/ni i
V du : Port of loading : Kobe port
+ Ten cang d/cang en/ni en
V du : Port of discharging : Saigon
port
Thi han giao hang : la thi han
ma ngi ban phai hoan thanh
ngha vu giao hang.
Trong buon ban quoc te co 3 kieu
qui nh thi han giao hang.
- Thi han giao hang co nh ky :
+ Ngay co nh. Vd : 31/12/2010
+ Ngay cuoi cung cua thi han giao
hang. Vd : khong cham qua nga y
31/12/2010
+ 1 khoan thi gian. Vd : qu 3 nam
2010
- Thi han giao hang khong nh ky :
qui nh chung chung, t c dung.
+ Giao hang cho chuyen tau au tien
(shipment by first available steamer)
+ Giao hang khi nao co khoang tau
(subject to shipping space available)
+ Giao hang khi L/C c m (subject to
the opening of L/C)
+ Giao hang khi nao xin c giay phep
xuat khau (subject to export licence)
- Thi han giao hang ngay :
+ Giao nhanh (prompt)
+ Giao ngay lap tc (immediately)
+ Giao cang sm cang tot (as soon as
possible)
moi ni giai thch cac ieu kien tren 1
cach khac nhau, v vay cac ben oi tac
khong nen dung qui nh nay.
Thong bao giao hang :
- Tr c khi giao, ng i ban thong bao : ha ng san sang
e giao. Ng i mua thong ba o nhng ie u can thiet
e gi hang hoac ve chi tiet cu a tau en nhan hang.
- Sau khi giao hang : ngi ban thong bao tnh hnh
hang a giao, ket qua giao hang
Mot so qui nh khac :
+ o i v i ha ng hoa co kho i lng ln : cho phep giao
tng phan partial shipment allowed
+ Giao 1 lan total shipment
+ Neu doc ng can o i phng tie n van chuye n : cho
phep chuye n tai transhipment allowed
3.5- ieu khoan gia ca (price) :
ieu kien nay can xa c nh :
n v tien te cua gia ca, mc
gia, phng phap qui nh gia
ca, giam gia, ieu kien c s
giao hang tng ng.
n v tien te : o ng tie n ghi gia co the la
ong tien cu a n c ng i ban hoac n c
ng i mua, cung co the la cu a n c th 3
Phng phap nh gia :
- Gia co nh (fixed price) : gia c khang
nh luc ky ket hp ong va khong thay oi
trong suot qua trnh th c hien hp ong.
- Gia qui nh sau : c xac nh sau khi ky
hp ong hoac bang cach am phan, thoa
thuan trong 1 thi gian nao o.
- Gia co the xet lai (rivesable price) : gia a
c xac nh trong luc ky hp ong nhng co
the xem xet lai neu vao luc giao hang gia th
trng bien ong ti mc nhat nh.
ieu kien c s giao hang :
Dan chie u
Incoterms
ieu kie n thng
mai quoc te
n v
o l ng
M c gia Loai
tien te
Incoterms 2000 Saigon port FOB /MT 250 USD
3.6- ieu khoan thanh toan
(payment) :
Bao gom : ong tien thanh toan,
thi han tra tien, hnh thc tra
tien, cac chng t e lam can c
tra tien
ong tien thanh toan (currency
of payment) : viec thanh toan tien
hang c tien hanh bang ong
tien cua nc xuat khau, cua nc
nhap khau hoac cua nc th 3.
Thi han thanh toan (time of
payment) : co the tra ngay, tra
trc hoac tra sau
Hnh thc thanh toan (methods
of payment) : co nhieu hnh thc
thanh toan khac nhau nh L/C,
Clean collection, D/A, D/P, T/T,
M/T, CAD, tien mat, cheque,
moi phng thc co nhng u
nhc iem khac nhau..
Phng thc tra tien mat (by cash):
ngi mua thanh toan bang tien mat
khi ngi ban giao hang.
Phng thc nay tuy n gian
nhng t c ap dung hien nay
trong thanh toan quoc te v rui ro
cao va hieu qua thap.
MOT SO PHNG THC THANH TOAN
Phng thc chuyen tien (remittance) : ngi
mua lenh cho NH chuyen 1 so tien cho ngi ban
+ Hnh thc ien bao (telegraphic transfers T/T) :
ngan hang chuyen tien ien ra lenh cho ngan hang
ai ly nc ngoai chuyen tien cho ngi nhan.
+ Hnh thc th (mail transfers M/T) : ngan hang
chuyen tien viet th ra lenh cho ngan hang ai ly
nc ngoai tra tien cho ngi nhan.
Phng thc nay co li cho ngi NK v ho nhan
c hang mi tra tien. Ch ap dung khi oi tac tin
tng lan nhau hay H co gia tr tng oi nho.
MOT SO PHNG THC THANH TOAN
NGAN HANG
BEN NHAP
KHAU
NGAN HANG
BEN XUAT
KHAU
NGI
NHAP KHAU
NGI
XUAT KHAU
NH cat
tai khoan
cua ngi
NK va
g i giay
bao n
(3)
NH ra le nh cho NH ai ly
chuye n tien cho ngi XK
(4)
Ngi ban giao hang
+ bo ch ng t cho
ngi mua(1)
Ngi NK
viet le nh
chuye n
tien cho
NH
(2)
NH ai ly
chuye n tien
cho ngi
XK
(5)
Phng thc thanh toan nh thu
(collection) : ngi ban sau khi
hoan thanh ngha vu giao hang se
ky phat hoi phieu oi tien ngi
mua, nh ngan hang thu ho so tien
ghi tren t hoi phieu o.
MOT SO PHNG THC THANH TOAN
Co 2 loai nh thu :
- Nh thu trn (clean collection) :
ngi xuat khau uy thac cho ngan
hang thu ho so tien tren t hoi
phieu ma khong kem theo ieu
kien g ca ve chng t.
NGAN HANG
BEN XUAT
KHAU
NGAN HANG
BEN NHAP
KHAU
NGI
XUAT KHAU
NGI
NHAP KHAU
Ngi
XK ky
ho i phie u
o i tie n
va nh
NH thu
ho tie n
(2)
NH
chuye n
ho i
phieu va
ye u cau
tra tie n
(4)
NH chuye n hoi phie u cho
NH be n NK va nh thu ho
tien ben NK (3)
Ngi XK giao hang
+ bo ct cho ngi
mua (1)
NH
chuye n
tien hoac
hoa n ho i
phieu b
t choi
(7)
Ngi
NK tra
tien hay
t choi
(5)
NH chuye n tie n hoac
hoa n lai ho i phie u b t
choi cho NH be n XK (6)
- Nh thu kem chng t
(documentary collection) : ngi
ban sau khi hoan thanh ngha vu
giao hang, lap bo chng t thanh
toan nh NH thu ho vi ieu kien la
ngi mua tra tien hoac chap nhan
tra tien th NH mi trao chng t
cho ngi mua nhan hang.
Tuy theo thi han tra tien, ngi ta
chia phng thc nay thanh 2 loai :
+ D/P documentary against
payment nh thu tra tien oi
chng t
+ D/A documentary against
acceptance nh thu chap nhan tra
tien oi chng t
NGAN HANG
BEN XUAT
KHAU
NGAN HANG
BEN NHAP
KHAU
NGI
XUAT
KHAU
NGI
NHAP
KHAU
Ngi
XK gi
bo ct
va hoi
phieu
nh NH
thu ho
tien
(2)
NH chuye n
ct ne u be n
NK tra tie n.
Gi ct la i
va bao NH
XK ne u
kho ng tra
tien
(4)
NH be n XK chuyen bo ct
va hoi phieu cho NH be n
NK va nh thu ho tie n (3)
Ngi ban giao hang
(1)
NH
chuye n
tien hoac
hoa n ho i
phieu b
t choi
(7)
Ngi
NK tra
tien
hay t
choi
(5)
NH be n NK chuyen tie n
hoa c hoan la i hoi phieu
b t choi cho NH be n
XK(6)
Nh thu kem chng t an toan hn nh
thu trn v ngan hang giup ngi xuat
khau khong che chng t. Tuy vay van
co bat li khi :
- Ngi NK t choi khong nhan chng
t.
- Thi gian thu tien ve con qua cham.
Phng thc tn dung chng t
(letter of credit) : ngan hang m th
tn dung cam ket se tra 1 so tien
nhat nh cho ngi XK khi ngi
XK xuat trnh cho ngan hang bo
chng t thanh toan phu hp vi
nhng qui nh e ra trong th tn
dung.
MOT SO PHNG THC THANH TOAN
NGI XUAT KHAU NGI NHAP KHAU
NGAN HANG
THONG BAO
NGAN HANG
M L/C
Ngi XK
lap bo ct
va trnh
NH m
L/C thong
qua NH
thong
bao(5)
NH m
L/C oi
tien ngi
NK va
chuyen bo
ct cho
ngi
NK(7)
NH thong bao chuyen
bo ct cho NH m
L/C(5)
NH m L/C kiem tra bo ct,
neu phu hp th ttoan, neu
khong th t choi va gi tra
bo ct (6)
Cc n xin m L/C, NH m
L/C, va gi ban chnh L/C
cho ngi XK qua NH thong
bao (2)
Ngi NK kiem
tra ct, neu phu
hp L/C th tra
tien NH m,neu
khong th t choi
ttoan(8)
NH thong bao
chuyen tien
hoac bo ct b
t choi cho
ngi XK (6)
Ngi
NK gi
n xin
m L/C
cho NH
(1)
NH
thong
bao gi
ban
chnh
L/C cho
ngi
XK
(3)
neu chap nhan L/C, Ngi
XK giao hang cho ngi
NK. Neu khong th yeu cau
NH s a (4)
C 2 loai chnh :
- Th tn dung co the huy bo
(revocable letter of credit) : la loai
L/C ma ngan hang m L/C va ngi
nhap khau co the sa oi, bo sung
hoac co the huy bo L/C bat c luc
nao ma khong can bao trc cho
ngi hng li L/C.
MOT SO LOAI TH TN DUNG
- Th tn dung khong the huy bo
(irrevocable letter of credit) : L/C sau khi
c m th nga n hang m L/C va ngi
nhap khau khong c sa oi, bo sung
hoa c huy bo trong thi han hieu lc cua
no, tr khi co s thoa thuan ong y cua
cac ben tham gia L/C.
MOT SO LOAI TH TN DUNG
Th tn dung khong the huy bo co nhieu loai :
+ Th tn dung khong the huy bo co xac nhan
(confirmed irrevocable letter of credit) : la loai L/C
khong the huy bo, c ngan hang khac am bao
tra tien theo yeu cau cua ngan hang m L/C.
+ Th tn dung khong the huy bo, mien truy oi
(irrevocable without recource letter of credit) : la
loai L/C ma sau khi ngi xuat khau a c tra
tien th ngan hang m L/C khong co quyen oi lai
tien t ngi xuat khau trong bat c trng hp
nao.
- Th tn dung tuan hoan (revolving
letter of credit) : la loai L/C ma ngi
hng li sau khi s dung xong hoac a
het thi han hieu lc th no t ong co
gia tr nh cu va c nh vay no tuan
hoan cho en khi nao tong gia tr cua
hp ong c thc hien hoan tat.
MOT SO LOAI TH TN DUNG
- Th tn dung d phong (standby letter
of credit) : Standby L/C la 1 van ban do
ngan hang phat hanh theo ch th cua
ngi yeu cau m th tn dung cam ket
thanh toan cho ngi thu hng khi
ngi yeu cau m L/C khong th c hien
hp ong hay ieu kien a c qui nh
trong L/C.
MOT SO LOAI TH TN DUNG
BO CHNG T THANH TOAN (payment
documents) :
- Hoi phieu (bill of exchange)
- Hoa n thng mai (commercial invoice)
- Van n (bill of lading)
- Chng th bao hiem (insurance policy)/insurance
certificate) neu xuat nhap khau theo ieu kien
CIP/CIF
- Giay chng nhan chat lng hang hoa (certificate of
quality)
- Giay chng nhan so lng/trong lng hang hoa
(certificate of quantity/weight)
- Giay chng nhan xuat x hang hoa (certificate of
origin)
- Phieu ong goi hang hoa (Packing list)
- Cac chng t khac (other documents)
3.7- ieu khoan bao b va ky ma
hieu (packing and marking) :
Bao go m :
- Ye u ca u chat l ng bao b
- Phng thc cung ca p bao b
- Gia ca bao b
Pphap qui nh chat lng bao b :
- Qui nh chung chung : Chat lng
bao b phu hp vi 1 phng tien van tai
nao o
Vd :
+ Bao b phu hp van chuyen ng sat
+ Bao b phu hp van chuyen ng bien
Phng phap na y co nhc iem la co
the dan en tranh chap v 2 ben khong
hieu giong nhau
- Qui nh cu the :
+ Yeu cau vat lieu lam bao b (ay, PP, corton, go
ghep, giay, )
+ Yeu cau hnh thc cua bao b : hop (case), bao
(bales), thung (drums), cuon (roll), bao tai (bags),
+ Yeu cau ve so lp bao b va cach thc cau tao
cua moi lp o
+ Trong lng tnh (net weight), trong lng ca b
(gross weight) cua moi bao.
Ky ma hieu : la nhng ky
hieu, hang ch hng dan s
giao nhan, va n chuye n, ba o
quan hang hoa
3.8- ieu khoan van tai
(transportation) :
Bao gom :
- Ai thue phng tien van tai ?
- Thue au ?
- Thue phng tien van tai nh
the nao ?
Qui nh ve phng tien van tai :
+ Loai tau
+ C tau
+ Quoc tch tau
+ Trong tai tau
+ Mn nc tau
+ Tuoi tau
+ Chieu dai, rong tau
+ Hanh trnh chuyen ch.
3.9 - ieu khoan bao hanh (warranty) :
Trong ieu khoan nay phai the hien
c 2 yeu to :
Thi gian bao hanh : can phai qui
nh het sc ro rang nh : thi han bao
hanh, thi iem tnh thi han bao hanh,

Noi dung bao hanh : ngi ban cam ket

trong th i han ba o hanh hang hoa se am
bao cac tieu chuan chat lng, ac iem ky
thuat, phu hp vi qui nh cu a hp ong, vi
ieu kien ngi mua phai nghiem chnh thi
hanh s hng da n cua ng i ban ve s dung
va bao dng. Neu trong giai oan o, ngi
mua phat hien tha y khuyet ta t cua hang hoa
th ngi ban pha i sa cha mien ph hoac
giao hang thay the
3.10 - ieu khoan phat va boi thng thiet hai
(penalty) :
ieu khoan nay qui nh nhng bien phap khi
hp ong khong c thc hien (toan bo hay 1
phan) do nguyen nhan chu quan gay ra. ieu
khoan nay cung luc nham 2 muc tieu :
Lam cho oi phng e ngai khi co y nh khong
thc hien hp ong.
Xac nh so tien phai tra nham boi thng thiet
hai gay ra ma khong phai yeu cau toa xet x
Cac trng hp phat :
- Phat cham giao hang.
- Phat giao hang khong phu hp ve so
lng va chat lng
- Phat do cham thanh toan.
3.11 - ieu khoan bao hiem
(Insurance):
Can thoa thuan ai la ngi mua bao
hiem, ie u kie n bao hiem can mua,
mua bao hiem au, gia tr bao hiem
c ke khai la bao nhieu va loai
chng th bao hiem can lay la A, B
hay C.
3.12 - ieu khoan bat kha khang (force
majeure) hoac con co ten la Act of
God hanh vi thng e
Ba t kha khang la s kie n khi xay ra la m cho
hp o ng khong the th c hien c ma khong
ai b coi la chu tra ch nhie m. Ca c s kie n ba t
kha kha ng mang 3 a c ie m sau :
- Khong the l ng tr c c
- Khong the v t qua
- Xa y ra t ben ngoa i (do kha ch quan gay ra)
3.13 - ieu khoan trong tai
(arbitration):
Can qui nh cac noi dung sau :
- Ai la ngi giai quyet tranh cha p (toa
an hay trong tai)
- Luat ap dung vao viec xet x
- a iem giai quyet tranh chap.
- Cam ket chap hanh tai quyet
- Phan nh chi ph giai quyet tranh
chap.
Cac thuat ng trong hp ong
WIPON : Whether in port or not : a cap ca ng hay cha
WIBON : Whether in berth or not : tau a cap cau ca ng hay cha
WIFPON : Whether in free partique or not : ta u a kiem dcdh hay cha
WCCON : whether customs clearance or not : tau a khai hai quan hay cha
NOR - notice of readiness : thong bao tau a san sang e xep hay d hang.
L/C - letter of credit
TT - telegraphic transfers
MT - mail transfers
C/O - certificate of origin
B/L - bill of lading
ETA - estimated time of arrival
ETD - estimated time of despatch
WWDSHEXEIU-weather working day Sunday,holidays excepted even if
used
WWDSHEXUU - weather working day Sunday, holidays excluded unless
used
Chater Party : hp ong thue tau
P/L - packing list
D/P - documentary against payment nh thu tra tien oi chng t
D/A documentary against acceptance : chap nhan thanh toan oi chng t
FCL - full container load
LCL - less container load
CFS - container freight station
CY - container yard
C s php l v iu kin hiu lc ca hp ng ngoi
thng ti VN: (gio trnh)
C cu ca hp ng ngoi thng : (gio trnh)
Cc iu khon trong hp ng ngoi thng: (gio
trnh)
Hc thuc t vng ting Anh cc thut ng trong hp
ng ngoi thng.
Dch t Anh sang Vit 1 hp ng ngoi thng: mail
SV
Lm bi tp: mail SV
SINH VIN T C V TM HIU THM
CHNG 4
TO CHC THC HIEN
HP ONG
I. CAC CONG VIEC PHAI THC HIEN KHI XUAT
KHAU HANG HOA:
1. GIUC NGI MUA M L/C VA KIEM TRA L/C:
Nha xuat khau phai:
- Thong bao giao ha ng
- Nhan L/C va kiem tra L/C
Kiem tra L/C tren co s:
+ Hp ong mua ban (HMB la c s e m L/C)
+ Bang ieu le thc hanh tn dung chng t UCP 500
cua ICC
2. CHUAN B HANG HOA:
Thu gom hang
ong goi hang hoa
Ke ky ma hieu
3. KIEM TRA PHAM CHAT:
3.1 Kiem tra trc khi giao e chng nhan hang hoa phu hp
vi H:
- Ky hp ong vi cong ty giam nh
- Cung cap giay chng nhan pham chat cua c s
- Cung cap mau hang cho giam nh
- Tra ph giam nh
3.2 Kiem tra pham chat e xac nh hang hoa phu hp vi
tieu chuan xuat khau:
- Lam n xin kiem tra en bo KHCNMT
- Xuat trnh giay chng nhan pham chat cua c s
- Xuat trnh hang hoa e c quan quan ly la y mau
- Nop le ph
4. LAM THU TUC XUAT KHAU HANG HOA:
4.1 Lam thu tuc Hai quan:
- M t khai ha i quan
- Xuat trnh hang hoa e HQ kiem tra
- Nop thue va cac le ph lien quan
- Kiem tra sau thong quan
4.2 Xin phep xuat khau:
Xin phep cua Thu tng chnh phu
Xin phep cac bo chuyen nganh
Xin giay phep xuat khau t ong
4.3 Kiem tra ve sinh
- n xin kiem tra gi bo y te
- Giay chng nhan ve sinh cua c s
- Le ph kie m tra
- Cung cap mau hang e bo y te kiem tra
4.5 Kiem dch: nhng hang hoa co nguon goc t ong thc vat
trc khi xuat khau phai xin kiem dch
- Kiem dch oi vi nh ng san pham co nguon goc t ong vat,
ho s gom:
+ n gi c quan kiem dch ong vat cua bo NN va PTNT
+ Giay chng nhan kiem dch cua c s
+ Xuat trnh hang va ma u hang e kiem tra
+ Nop le ph
- Kiem dch oi vi nh ng san pham co nguon goc thc vat:
+ n xin kiem dch g i c quan kie m dch th c vat cua bo
NN va PTNT
+ Giay chng nhan kiem dch cua c s
+ Xuat trnh hang va ma u hang e kiem tra
+ Nop le ph
5. THUE PHNG TIEN VAN TAI:
Theo cac ieu kien nhom C, thue tau v quye n li cua ngi
mua. Theo ieu kien nhom D la thue tau cho mnh.
- Thue tau v quye n li ngi mua
+ Thue tau can c vao quy nh cua H
+ HMB khong quy nh, th can c vao Incoterm
- Thue tau v quyen l i ngi ban. C s e thue tau:
+ Tnh chat cua hang hoa
+ Tuyen ng
+ ieu kien cang khau
6. GIAO HANG LEN TAU, LAY VAN N:
6.1 Nhng cong viec phai lam e giao hang:
- Ky hp ong uy thac giao nhan hang hoa
- Lien he vi cac c quan hu quan e nam nhng thong tin ve
tau, hang..
+ Lien he vi cty ai ly tau bien e nam thong tin ve tau, lay s
o xep hang
+ Lien he vi cang e: nam ngay gi boc hang len tau; ky cac
H thue nhan cong, dung cu, boc d
+ Lien he vi c quan giam nh: e lap cac bien ban can thiet
+ Lien he cong ty giao nhan e nam ngay gi giao hang
+ Lien he Hai Quan e lam thu tuc lien quan e n xuat khau.
- Cung cap cac giay t can thiet cho cac ben lien quan
- C ngi theo doi e giai quyet nhng vng mac trong qua
trnh giao nhan hang hoa
- Thu thap cac so lieu cu a moi ca giao hang
- Chuan b van n e khi co bien lai thuyen pho se thc hien ky
phat van n
6.2 Giao hang bang container:
a. Giao hang le:
Ngi ban chuan b ha ng hoa van chuyen hang hoa ra tram
ong hang container giao cho ngi chuyen ch e lay van
n (house B/L) Trc khi giao ngi ban can :
- Lam thu tuc HQ
- Cung cap chng t cho cac ben co lien quan
b. Hang nguyen:
- Lam thu tuc mn container rong
- Ch container ve kho bai cua mnh
- ong hang vao container di s giam sat cua HQ va c
quan giam nh
- Sau khi ong hang nh HQ va c quan giam nh nie m
phong cap ch cho container.
- Ch container ra bai container giao cho ngi chuyen ch
va lay van n e thanh toan.
7. MUA BAO HIEM CHO HANG HOA:
- Theo ieu kien CIF/CIP:
+ Ngi ban mua BH v quyen li cua ngi mua
+ C s: theo H/ theo Incoterm
- DEQ/DAF/DDU/DDP:
+ Ngi ban mua BH v quyen li cua ngi ban
+ C s:
. Tnh chat hang hoa
. Tuyen ng
. iu kin kh hau thi tiet
. Tnh hnh chnh tr XH
8. LAP CHNG T THANH TOAN
- C s e lap chng t thanh toan:
+ Theo L/C
+ Theo HMB
- Sau khi lap xong tien hanh kiem tra cac chng t e am
bao tnh ong bo cua cac chng t.
+ Kiem tra hnh thc chng t
+ Kiem tra noi dung ghi trong cac chng t
- Sau khi lap bo chng t thanh toan gi ngay cho NH e
lay tien.
9. KHIEU NAI VA GIAI QUYET KHIEU NAI:
* Ngi XK i khieu nai trong trng hp ngi mua:
+ Cham m L/C
+ Cham i thue tau en lay hang
+ T choi tra tien hang khong co ly do chnh a ng
Ho s khieu nai:
. n khieu nai
. Cac chng t co lien quan
. Bang tnh toan ton that
* Ngi XK giai quyet khi b khieu nai:
+ Nhan ho s va kiem tra ho s
+ Tien hanh kie m tra thc te hang hoa
+ Nghien cu tnh toan thiet hai
+ Viet th tra l i
10. KIEN E BAO VE QUYEN LI VA THAM GIA KIEN:
- Ho s:
+ n kien
+ Ho s i khieu nai
+ Cac giay t chng minh vu khieu nai khong thanh cong
- i kien:
+ Nghien cu ho s kien
+ Thue trong tai e bao ve quyen li
+ Cung cap cac chng c cho trong tai
+ Tham gia tranh luan trc trong tai
+ Thc hien cac phan quyet cua trong tai
II. CAC CONG VIEC PHAI LAM E THC HIEN H NK
1. GIUC NGI BAN GIAO HANG:
2. M L/C:
- Lam n xin m L/C (theo mau cua Ngan hang), can c vao
H MB e viet.
- Ky quy tai ngan hang
3. THUE TAU: iu kin F
4. MUA BAO HIEM CHO HANG: F + CFR + CPT
6. GIAO NHAN HANG HOA:
6.1 Nhan hang t tau bien:
-Ky H uy thac giao nhan
-- Lien he v i cac c quan huu quan:
-. Vi cong ty/ai ly tau bien: lay lenh giao hang va s o xep
hang len tau
-. Vi cang e ky H thue phng tien boc d, biet ngay d
hang ra khoi tau
-. Vi cong ty giam nh e kiem tra, giam nh, lap cac bien
ban can thiet
-+ Cung cap cac chng t can thiet phuc vu cho viec giao nhan
hang
-+ C ngi theo doi e giai quyet cac vng ma c trong qua
trnh giao nhan
-+ Chuan b phng tien, nhan cong ra cang nhan hang
-+ Thu thap cac chng t phap ly ban au e phuc vu cho viec
khieu nai, oi boi thng sau nay
6.2 Nhan hang bang container:
- Nhan nguyen cont:
+ Xuat trnh van n/ lenh giao hang e lam thu tuc nhan hang t
ngi chuyen ch
+ Lam thu tuc mn cont (ky H mn cont)
+ Van chuyen cont ve a iem d hang
+ D hang ra khoi cont di s giam sat cua HQ va cac ben co
lien quan
- Nhan hang le:
+ Xuat trnh lenh giao hang cho ngi chuyen ch
+ Khi nhan thay hang h, v mi cac ben hu quan lap bien ban
7. LAM THU TUC THANH TOAN:
Khi nhan c chng t, ngi nhap khau phai kiem tra cac
chng t thanh toan tren c s quy inh tren H va/hoac L/C.
chap nhan hay t cho i thanh toan (lam theo mau cua NH)
8. KHIEU NAI OI BOI THNG:
- Xac nh oi tng b khieu nai
+ La ngi ban: trong trng hp: Giao hang khong ung thi
han quy nh; Giao hang co quy cach pham chat khong ung
H; Bao b hang hoa khong ung; Co s gian tra la ao
+ La ngi van tai: Cham giao hang so vi thi han quy nh;
Hang h hong do loi cua tau; La ngi bao hie m: ch c khieu
nai nhng ton that ve ha ng nam trong pham vi c bao hiem
* Neu khong xac nh c:
. Chon ngi nao con thi han khieu nai t nhat
. Bao lu quyen khieu nai: sao bo ho s i khieu nai cho nhng
ngi con lai
* Lam ho s khieu nai:
+ n: neu c s va yeu cau
+ Cac loai chng t ke m theo (chng t hang hoa, van tai, bao
hiem, bien ban)
+ Giay tnh toan ton that
+ Bien lai bu ien chng nhan a gi cho nhng ngi con lai
9. I KIEN:
- Viet n kien: ho s gom:
+ n
+ Ho s khieu nai
+ Cac giay t chng minh vu khieu nai khong thanh
cong
- La chon trong tai
- Cung cap nang chng, chng c
- Theo kien (tham gia tranh luan trc toa)
- Thc hien phan quyet cua trong tai
Danh mc hng ha cm xut-nhp: (gio trnh)
Qui trnh t chc thc hin hp ng nhp khu: (gio
trnh)
Qui trnh t chc thc hin hp ng xut khu: (gio
trnh)
Qui trnh khai bo hi quan xut khu: (gio trnh)
Qui trnh khai bo hi quan nhp khu: (gio trnh)
Tm hiu thc t vic giao nhn hng ha xut nhp
khu ti 1 cng ti Tp.HCM: (i thc a)
SINH VIN T C V TM HIU THM