M t s l u :

1.Trch nhim thu phng tin vn ti:* Nhm E,F :ngi mua . a im giao hng ti ni n. * Nhm C,D:ngi bn . a im giao hng ti ni i. 4 iu kin ch p dng cho vn ti ng bin v ng thy ni a :FAS, FOB, CFR, CIF : a im chuyn giao hng l cng bin. 2.Trch nhim v mua bo him i vi hng ha: * Nhm E,F: ngi mua. * Nhm D: ngi bn. * Nhm C: o CIF, CIP: ngi bn. o CFR, CPT: ngi mua. 3.Trch nhim v lm th tc hi quan i vi hng ha. Xut khu: * EXW : ngi mua. * 10 iu kin cn li :ngi bn. Nhp khu : * DDP:ngi bn. * 10 iu kin cn li l ngi mua. Mt s lu khi s dng Incoterms:
1. Incoterms ch p dng i vi hp ng ngoi thng m khng p dng cho hp ng ni thng. 2. Incoterms ch p dng cho hp ng mua bn hng ha dng vt cht (hu hnh), khng p dng cho hng ha phi vt cht (v hnh). 3. V tnh lut ca Incoterms: * Incoterms ra i nm 1936 qua 6 ln sa i, 7 bn c gi tr nh nhau. * Khi p dng Incoterms, cc bn c th tha thun thm nhng qui nh khc tri vi Incoterms. * Incoterms do ICC ban hnh, cc bn tha thun dn chiu trong hp ng nhng khng c ngha mc nhin ICC l trng ti phn x tranh chp. 4. Incoterms khng th thay th cho hp ng mua bn quc t, n ch l mt phn ca hp ng mua bn quc t. 5. Hn ch s dng cc tp qun, thi quen thng mi hnh thnh t pht trong hot ng mua bn. 6. Trong trng hp chuyn ch hng ha bng container s dng vn ti ng thy, nn la chn iu kin FCA, CPT, CIP thay cho FOB, CFR, CIF. 7. Nn la chn iu kin trong Incoterms sao cho DN Vit Nam ginh quyn thu tu v mua bo him cho hng ha

Cc iu khon E: EXW Ngi bn giao hng cho ngi mua nh ot ngay ti xng/kho ca mnh Cc iu khon F: FCA, FAS, FOB

Ngi bn a hng n cho ngi vn ti u tin, ngi mua chu trch nhim v chi ph v ri ro ca vic vn ti chnh Cc iu khon C: CFR, CIF, CPT, CIP Ngi bn thu xp v thanh ton tin vn chuyn nhng khng chu ri ro trong qu trnh vn chuyn Cc iu khon D: DAT, DAP, DDP Ngi bn chu tt c cc chi ph giao dch v ri ro cho n im giao hng im ch

EXW(Ex Works) Giao ti xng Ngi mua s chu ton b ph tn v ri ro trong vic a hng t u ngi bn n im cui cng. Ngi bn c trch nhim t hng di quyn nh ot ca ngi mua ti ni giao hng (xng, nh my, nh kho). iu khon ny th hin trch nhim ti thiu ca ngi bn. iu khon ny c dng cho tt c cc hnh thc vn chuyn

1. Nhm E-Ex Works-Giao hng ti xng Gi ti c mt mn hng, ti mun bn v ti khng chu bt c trch nhim g v l hng , t xin giy php xut khu n thu phng tin vn chuyn, thu tu ngha l rt li v khng c cht trch nhim g v th tc th l iu kin nhm E .Vy nh, khi no mnh mun bn hng v chng mun lm th tc g hy nh n nhm E

EXW

3. Nhm C
Nh vy, ni n nhm C, l ni n thm chi ph ngi bn s lo thm t vic thu tu, n vic chuyn ch v bc hng, cng nh bo him cho cc ri ro trong qu trnh chuyn ch. V nhng tnh cht ny cng l c s phn bit cc iu kin trong nhm C

3.1

CFR -Cost and Freight-Ti n hng v c c ph

n gin l ngi bn phi chu thm chi ph chuyn ch n c ng d hng, cn chi ph d hng do ngi mua chu nu c tha thun. Gi CFR = Gi FOB + F (C c ph v n chuy n)

3.2 -Cost-Insurance and Freight-Ti n hng, b o hi m v c c ph Qu trnh chuyn ch t cng mua n cng bn l do ngi bn chu ri nhng nu dc ng i, chng may hng ha b hng th sao? R rng l cn phi mua bo him cho hng. Nh vy CIF ging CFR ngai vic ngi bn phi mua bo him. Thng th mua bo him mc ti thiu theo FPA hay ICC(C) -110% gi tr hng ha giao dch.B quyt nh nhm CIF vi cc nhm khc l t I-Insurance-Bo him Gi CIF=Gi FOB + F(c c v n chuy n) +(CIF x R)= (FOB+F)/(1-R)

CIF

-------

C nhng doanh nghip mua hng, lm sang, mc d ta chuyn hng n cng nhng h cha tha mn, mun ta chuyn cng ty hay a im h ch nh nm su trong ni a, do vy pht sinh thm iu kin CPT,CIP

3.3

CPT -Carriage padi to-C c ph tr t i

CPT= CFR + F (Cc ph vn chuyn t cng d hng n v tr nhn hng do ngi bn ch nh). c im ni bt ca CPT l ch , ging ht CFR, ngoi ra cn thm cc ph vn chuyn t cng d hng n v tr nhn hng do ngi bn ch nh

3.4 Carriage and insurance paid to-C c ph v b o hi m tr t i CIP = CIF + (I+F) (Cc ph vn chuyn v bo him t cng d hng n v tr nhn hng do ngi bn ch nh) = CPT+I (Cc ph bo him t cng d hng n v tr nhn hng do ngi bn ch nh)
Nh v y trong nhm C, c cc l u sau : Trch nhim lm th tc nhp khu, np thu v l ph nhp khu thuc ngi mua. Trch nhim ngi bn tng dn CFR ------->>> CIF------->>> CPT------->>> CIP CIF, CFR ch p dng phng tin vn ti thy CPT, CIP p dng ng st, ng b, ng hng khng, v c vn ti a phng thc Ta thy 3 nhm trn l tng i nhng ti sao li c thm nhm D? Cu tr li l c nhng yu cu m iu kin giao hng, n khng nm trong bt k iu kin no trong cc nhm trn, hoc phi p dng cc iu kin trn nhng km theo l cc iu khon b sung. Ly v d : V d 1: Cng ty Vit Nam Ph Th bn vi sy p kh cho Trung Quc qua ca khu Lng Sn, iu kin Trung Quc yu cu l giao hng cho Trung Quc trn cc xe ti ti bin gii , vic chuyn ch, thu xe n im quy nh trn bin gii l do cty Vit Nam m nhn, cn vic bc d hng t xe ti xung ti im giao hng, pha Trung Quc s lo. Vy ta kim tra xem, p dng c iu khon no, trong cc nhm E,F,C m ta hc khng nh :

CIP-

Nhm E: Chc chn l khng ri, yu cu giao hng ti ca khu Lng Sn, m vi th thu gom Ph Th, nu theo E th cty Vit Nam ch giao hng Ph Th thi. Nhm F: FCA: Khng c, bi pha Trung Quc khng ng thu t vo tn PH Th ly vi. FAS: Khng c, iu kin ny ch p dng vi phng tin vn ti thy FOB: Khng c, iu kin ny ch p dng vi phng tin vn ti thy Nhm C: CFR: Khng c, iu kin ny ch p dng vi phng tin vn ti thy CIF: Khng c, iu kin ny ch p dng vi phng tin vn ti thy CPT: Nghe c v c, nhng CPT l ngi mua thu phng tin vn ti chuyn hng n kho cho ngi bn t cng d hng nhng y pha Trung Quc ch yu cu giao hng ngay ti bin gii, khng cn chuyn ch i u c, vic d hng v chuyn n kho h s lo CIP: Cng tng t nh CPT khng p dng c. V d 2:

Mt cng ty Vit Nam xut hng thy sn l tm ng lnh sang cho Nht, pha Nht yu cu giao ti cng Kobe cho h, cn vic bc hng xung h s t lo, pha Vit Nam ch cn a cc con tu ch hng n cng Kobe an ton l c. Trong trung hp ny, r rng l c th p dng iu kin CFR , nhng Vi CFR , ngi bn phi m bo cho hng an ton sau khi qua lan can tu ti cng n. Cn trong trng hp ny, doanh nhip Nht s t lo, anh Vit Nam ch cn a hng an ton n cng v m bo hng nm trn tu an tan l c. Vy, nu mun p dng CFR, phi k thm tha thun l pha Vit Nam ch chu a hng an ton n cng v m bo hng nm trn tu an ton l c.

Qua 2 v d trn, ta thy s cn thit c nhm D

CPT (Carriage Paid To) Tr cc ti

Ngi bn tr cc vn chuyn n ch. Ri ro v h hng v mt mt hng ha sau khi hng c giao cho ngi chuyn ch s c chuyn t ngi bn sang ngi mua. iu khon ny ngi bn c trch nhim lm th tc xut khu. iu khon ny cng c dng cho tt c cc hnh thc chuyn ch. Ngi bn c ngha v ging nh iu kin CPT nhng c thm trch nhim mua bo him cho nhng ri ro v h hi, tn tht hng ha trong sut qu trnh vn chuyn. Ngi bn c ngha v lm th tc xut khu, tuy nhin ch c trch nhim mua bo him mc thp nht. iu khon ny cho php s dng vi tt c cc loi hnh chuyn ch.

CIP (Carriage & insurance Paid to) Tr cc v bo him ti

Bo him ca Incoterms 2010 Tng t nh Incoterms 2000, trong phin bn 2010, ch c hai iu khon lin quan n bo him l CIF v CIP. Theo nhng iu khon ny, ngi bn c ngha v mua bo him v quyn li ca ngi mua, cn trong cc iu khon khc th hai bn t quyt nh c mua bo him hng ha hay khng v phm vi bo him l nh th no.

Do ngi bn mua bo him v quyn li ca ngi mua nn anh ta c th khng bit r yu cu chnh xc ca ngi mua.

Bo him trong iu khon CIP v CIF Ngi bn phi b chi ph ra mua bo him hng ha t nht l bng phm vi bo him ti thiu nh iu khon (C) ca Cc iu khon bo him hng ha chun (LMA/IUA) hay cc iu khon tng t khc. Hp ng bo him phi c k vi ngi bo him hoc cng ty bo him, theo cho php ngi mua hoc mt ai khc c ch nh c hng quyn li bo him i vi hng ha c th trc tip i bi thng t ngi bo him. Khi ngi mua yu cu v cung cp bt k thng tin cn thit i vi ngi bn, th ngi bn phi mua thm phm vi bo him (chi ph do ngi mua chu) nu c phm vi , v d nh nhng phm vi trong cc iu khon (A) hoc (B) ca Cc iu khon bo him hng ha chun (LMA/IUA) hay bt k iu khon tng t no khc, hay bt k phm vi bo him no ph hp vi cc iu khon bo him chin tranh, nh cng hay bt k iu khon tng t no khc. Hp ng bo him ti thiu phi bo him gi tr hng ha theo gi ghi trong hp ng cng vi 10% (tng cng 110%) v s dng loi tin ghi trong hp ng. Hp ng bo him s bo him hng ha t im giao hng ghi trong A4 v A5 cho n t nht l im ch c nu. Nguwi bn phi cung cp cho ngi mua hp ng bo him hay bt k bng chng no khc v phm vi bo him. Hn na, ngi bn phi cung cp cho ngi mua, nu ngi mua yu cu v chu chi ph v ri ro, bt k thng tin g m ngi mua cn mua thm phm vi bo him. Khi quyt nh v cc iu khon bo him, cn cn nhc xem loi tn tht, h hng no c th xy ra i vi hng ha trong qu trnh vn chuyn. C th ni rng hng ch bin gia cng c bo him tt nht theo phm vi bo him A do nhng ri ro mt cp, n cp vt, k nhc hoc bo qun khng ng, trong khi nhng hng nguyn liu th li c th s dng cc iu khon B hoc C l . Ty ngi mua a ra nhn xt, v nu anh ta cho rng nn m rng phm vi bo him th anh ta cn thng nht vi ngi bn ngi bn mua thm bo him cho hng ha, hoc ngi mua c th t thu xp mua thm bo him. Cc ch hng thng cho rng bo him hng ha l khng cn thit v ngh rng hng ha c bo him y qua bo him trch nhim ngi vn ti hay giao nhn ri. H khng bit hoc khng nhn thc c rng loi bo him trch nhim tc l bo him trch nhim ngi vn ti, v h ch c c hi c bi thng i vi hng ha b tn tht hay h hng nu nh h chng minh c rng s bt cn ca ngi vn ti hoc giao nhn gy nn tnh trng mt mt hay h hng (quan h nhn qu). y l s khc bit c bn gia bo him hng ha v bo him trch nhim ch tu, v bo him hng ha c ngha l ch hng s c bi thng khi c tn tht, h hng i vi hng ha (bt k nguyn nhn l do u). EXW (tn a im giao hng) Incoterms 2010

Bo him hng ha do ngi mua lo Nu hng khng c nhn vo ngy giao hng thng nht do li hay s bt cn ca ngi mua hoc ngi chu trch nhim nhn hng, th ri ro chuyn sang ngi mua khi hng ha t trong kho ca ngi bn. Bo him hng ha ca ngi mua s bo him cho ri ro ny. FCA (tn a im giao hng) Incoterms 2010 Ngi mua thanh ton tin bo him hng ha Ngi bn nn mua bo him cho phn vn chuyn t khi hng bt u c chuyn i cho n a im giao hng m ngi mua chn hoc cho n a im m hng c chuyn ln phng tin vn ti ca ngi mua. H hng i vi hng ha m c th nhn thy r khi giao hng cho ngi vn ti cn c ghhi li trong phn ch thch hng ha trnh tranh chp v tnh trng h hng v thi im xy ra h hng, v lm r bo him ca bn no chu trch nhim v h hng ny. CPT (tn im ch) Incoterms 2010 Ngi bn lo bo him cho on u ca qu trnh vn chuyn cho n ngi vn ti u tin. Ngi mua chu trch nhim v mua bo him cho on vn chuyn hng n im ch nh. CIP (tn im ch) Incoterms 2010 Ngi bn c ngha v mua bo him v quyn li ca ngi mua cho n im ch nu. Ngi mua nn kim tra xem cc iu khon bo him c ph hp vi mnh hay khng. Nu khng thng nht c v iu khon bo him, ngi bn ch c ngha v mua bo him cho hng ha n im ch theo phm vi bo him ti thiu (khng bo him cho tn tht mt phn) v gi tr hng ha nu trong hp ng cng vi 10% bng ng tin s dng trong hp ng. DAT (tn ga ti cng hay im ch) Incoterms 2010 Ngi bn mua bo him cho n khi hng ha c d ti ga cng Ngi mua mua bo him cho hng ha t im hng c d xung ti ga cng hay im ch Cc bn cng c th thng nht l phm vi bo him trong hp ng bo him ca ngi bn s bao gm ton b qu trnh vn chuyn. DAP (tn im ch) Incoterms 2010 Ngi bn mua bo him cho hng ha cho n trm hi quan c nu nc nhp khu nu l ngoi khi EU hoc cho n im ch c nu trong EU sn sng d. DDP (tn im ch) Incoterms 2010 Ngi bn mua bo him cho hng ha i vi ton b qu trnh vn chuyn cho n ch trong im ch ni m hng ha c giao vo quyn nh ot ca ngi mua, lm th tc nhp khu, hng vn nm trn phng tin vn ti n, sn sng d. FAS (tn cng i) Incoterms 2010 Ngi bn lo bo him cho hng ha cho n cu cng dc theo mn tu bc hng hoc mt tu nh u dc theo mn tu m.

Ngi mua lo bo him cho hng ha t khi hng c t dc theo mn tu cng i. Nu tu n chm hn so vi ngy bc hng d kin, ngi mua chu trch nhim lu hng ti cu cng. FOB (tn tu, cng i) Incoterms 2010 Ngi bn chi tr cho bo him hng ha cho n khi bc hng ln boong tu c ngi mua ch nh ti im bc hng ti cng bc hng nu. Ngi mua lo bo him cho phn chnh ca qu trnh vn chuyn, tc l t khi hng c bc ln boong tu ti cng i. Nu tu n chm, ngi bn c th b chi ph lu hng ti cng i. V nguyn tc th y l nhim v ca ngi mua v anh ta phi m bo tu n cng vo ngy thng nht. Tuy nhin, trn thc t, ngi bn thng chu chi ph ny v v th ngi bn cn m bo rng hp ng bo him ca mnh c bo him ri ro v chi ph lu hng. CFR (tn cng ch) Incoterms 2010 Ngi bn lo bo him hng ha cho n khi giao hng trn boong tu Ngi mua lo bo him cho phn vn chuyn sau khi hng c giao ln boong tu ti cng i. Nu tu n mun, ngi bn cn m bo rng phm vi hp ng bo him ca mnh c bo him ri ro chi ph lu hng ti cng i. CIF (tn cng ch) Incoterms 2010 Ngi bn c ngha v mua hp ng bo him cho ri ro ca ngi mua l hng b mt mt hoc h hng trong qu trnh vn chuyn n ch t khi gioa hng ln boong tu ti cng i. Ngi bn ch c ngha v mua bo him vi phm vi ti thiu (iu khon bo him chun l C), tc l khng bao gm mt mt hay tn tht mt phn, v bo him gi tr nu trong hp ng cng thm 10% theo ng tin ghi trong hp ng.