71__hoa Don Thuong Mai

8/6/2019 71__hoa Don Thuong Mai

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tun th cc quy nh Hi quan, nh nhp khu v xut khu cn

phi cung cp cc chng t cn thit. hon thin th tc khai bo hi

quan, mt trong nhng chng t cn thit m ngi thc hin khai bo hi

quan phi trnh l ho n thng mi.

I. NHNG VN CHUNG V HA N:

1. nh ngha:

Ha n thng mi (Commercial Invoice): L chng t cbn 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 cth ghi trn ha n. Trong ha n phi nu c 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

Ha n thng c l p lm nhiu bn, dng trong nhiu vic

khc nhau: xut trnh cho ngn hng i tin hng, xut trnh cho cng

ty bo him tnh ph bo him, cho hi quan tnh thu.v.v

2. Tc dng:

Ha n thng mi c nhng tc dng sau:

Trong vic thanh ton tin hng, ha n thng mi gi vai trtrung tm trong b chng t thanh tan. Trong trng hp b chng

t c 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 cscho vic i tin v tr tin.

Khi khai bo hi quan, ha n ni ln gi tr hng ha v lbng chng cho vic mua bn, trn cs ngi ta tin hnh gim

qun v tnh tin thu.


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Trong nghip v tn dng, ha n vi ch k chp nhn tr tinca 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 chovic 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 cdng nh mt th thng bo kt qu giao hng, ngi mua chun

b nhp hng v chun b tr tin hng.

Nhn chung, ha n thng mi trnn ph bin trong thi i hinhp 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 VN, v khi mt ha n b sai st th s gy ra nhiu tr

ngi cho cc nh xut khu ln nh nhp khu.

3. Ni dung:

a. Ni dung ha n thng mi:

Mt 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


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- S lng, n gi v tr gi ca tng mt hng theo tng n thng (nu c)

- Tng s tin phi thanh ton. Phn tng s tin c th phi kmtheo 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 sim 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 vngn ng s dng trong vic lp ha n th ngn ng thng thng

c s dng l ting Anh, trong khi cc ha n bn hng hay

cung cp dch v trong nc a phn bao gicng lp bng ngn

ng bn a.

Cc ha n thng mi quc tc lp vi loi hnh tin t lng 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.

Theo UCP 600 mt ha n thng mi:

Phi th hin do ngi th hng pht hnh (tr trng hp quynh ti iu 38)

Phi c l p cho ngi m th tn dng (tr trng h p nutrong iu 38g)

Phi c lp trng vi n v tin t nu trong th tn dng Khng cn phi k


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Mt ngn hng chnh hnh ng theo s chnh ngn hng

xc nhn nu c hoc ngn hng pht hnh c th ch p nhn mt

HTM c pht hnh vi s tin vt qu s tin L/C cho php v

quyt 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.

b. Mu ha n thng mi:


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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 yquyn 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 s ho n nh bi nh xut khu)

6)CUSTOMER PURCHASE ORDER NO. - Overseas customer's

reference of order number. (M sn 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

xca hng ho c vn chuyn)


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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 thevendor and purchaser per the Pro Forma Invoice, customer Purchase

Order, and/or Letter of Credit. (M t nhng iu khon, phng

thc thanh ton, loi tin tc tho thun 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 nhcc 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 s trn kin, thng cactng hay container

theo mi dng m t.)

15)QUANTITY (S lng)- Record total number of units per

description line. (Tng sn v hng ha theo mi dng m t)


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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 c

khi lng bao b) theo mi dng m t

17)DESCRIPTION OF MERCHANDISE ( 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 ty v

hng ho c vn chuyn, loi bao b ( thng cacton, hp,

kin), trng lng gp mi container, s lng v n v tnh cahng 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 tr hng ho theo mi dng m t)

19)PACKAGE MARKS (K m hiu)- Record in this Field, as wellas on each package, the package number (e.g. - 1 of 7, 3 of 7, etc.),

shippers company name, country of origin (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 paid for by the customer - export

transportation, insurance, export packaging, inland freight to pier,

etc( Tt c cc loi ph m khch hng phi tr nh: ph vn

chuyn, bo him, phng gi xut khu, ph vn chuyn trn b)


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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 cbn vn y nhng thng tin cn thit nh trn. Sau y

l mt mu ha n thng mi c th:


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1/ Ha n chiu l (Proforma Invoice):


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Ha n lnh s(Consular invoice)


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Ha n hi quan CUSTOMS INVOICE


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4. Phn loi:

Trong thc tin bun bn, cc hot ng giao dch rt nhiu v phc

t p, 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 trnna 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 hnhthc nh ha n, nhng khng dng thanh ton m c dng lm

chng t khai hi quan, xin giy php nhp khu, lm c scho 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 victhanh ton sb 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 c vo

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 dt khot ,

Ha n chnh thc (Final invoice): L ha n thng mi xcnh 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 cc 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 cnh.

Ha n trung lp (Neutral invoice): Vi loi ha n ny, ngimua c th dng li phiu ng gi trong khi bn li hng cho ngi th

ba.


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Ha n xc nhn (Certified invoice): L ha n c ch k ca phng thng mi v cng nghi p, 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 gihng 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 lnhs 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).

II. INCOTERMS 2000

1. Khi qut:

Incoterms (vit tt ca International Commerce Terms - Cc iu

khon thng mi quc t) l mt b cc quy tc thng mi quc tc

cng nhn v s dng rng ri trn ton th gii. Incoterms quy nh

nhng quy tc c lin quan n gi c v trch nhim ca cc bn (bn bn

v bn mua) trong mt hot ng thng mi quc t.

Incoterms quy nh cc iu khon v giao nhn hng ha, trch

nhim ca cc bn: Ai s tr tin vn ti, ai sm trch cc chi ph v th

tc hi quan,bo him hng ha, ai chu trch nhim v nhng tn tht v

ri ro ca hng ha trong qu trnh vn chuyn..., thi im chuyn giao

trch nhim v hng ha.

B Incoterms u tin c ICC ban hnh vo nm 1936 di tn gi

Incoterms 1936. ph hp vi thc t thng mi Incoterms c

sa i b sung vo cc nm 1953, 1967, 1976, 1980, 1990 v ln gn y

nht l vo cui nm 1999 cho ra i bIncoterms 2000. Incoterms


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2000 l phin bn mi nht ca Incoterm, c Phng thng mi quc t

(ICC) Paris, Php chnh l v c hiu lc k t ngy 1 thng 1 nm

2000.

Incoterms 2000 gm c 13 iu kin giao hng mu, chia thnh 4

nhm: C, D, E, F. Trong , nhm E gm 1 iu kin (EXW), nhm F

gm 3 iu kin (FCA, FAS, FOB), nhm C gm 4 iu kin (CFR, CIF,

CPT, CIP) v nhm D gm 5 iu kin (DAF, DES, DEQ, DDU, DDP).

Ni dung quan trng nht ca Incoterms 2000 m cn quan tm l

thi im chuyn ri ro t ngi bn sang ngi mua trnh nhng tranh

chp c th pht sinh sau ny lin quan n hp ng mua bn k.

Mc ch:

- Cung cp mt b qui tc quc t gii thch nhng iu kin thng mi

thng dng trong ngoi thng.

- Gip cc bn mua bn trnh nhng v tranh chp v kin tng, lm lng

ph thi giv tin bc.

Phm vi p dng:

- Incoterms chiu chnh nhng vn v quyn v ngha v ca cc bn

k kt hp ng lin quan n vic giao hng (vi ngha l hng ho hu

hnh).

- Ch mang tnh cht khuyn khch, khng bt buc p dng.

2. Cc iu khon ch yu ca Incoterms:


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iukin

Ting Anh Ting Vit Ngha v ca ngi bn Ngha v ca ngi mua

1.

EXW

Ex Works

(namedPlace)

Giao hng

ti xng.(a imncxut khu)

-Chun b hng sn sngti xng (x nghip,kho, cahng..) ph hp viphng tin vn ti s sdng.-Khi ngi mua nhnhng th ngi bn htmi trch nhim.-Chuyn giao cho ngimua ha n thng miv chng t hng ha clin quan.

- Nhn hng ti xngca ngi bn.- Chu mi chi ph v riro k t khi nhn hngti xng ca ngibn.

- Mua bo him hngha.-Lm th tc v chu chiph thng quan xutkhu, qu cnh, nhpkhu.

iukin

TingAnh

TingVit

Ngha v ca ngi bn Ngha v ca ngimua

2.

FCA

Free

Carrier(namedplace)

Giao

hng chongivn ti(ti aim quinh ncxut

-Xp hng vo phng tin

chuyn chdo ngi mua chnh.-Lm th tc v chu mi chiph lin quan n giy phpXK, thu.-Chuyn giao cho ngi muaha n,chng t vn ti vcc chng t hng ha c lin

-Thu xp v tr cc

ph v vn ti.-Mua bo him hngha.

-Lm th tc v trthu nhp khu.-Thi im chuyn riro l sau khi ngi bngiao xong hng cho


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khu) quan.-Nu giao hng ti cssnxut th ngi bn phi chuchi ph bc hng ln phngtin vn ti ca ngi mua.

-Nu a im giao hng nmngoi cssn xut cangi bn th ngi bnkhng phi chu chi ph bchng ln phng tin vn ti.

ngi chuyn ch.

iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

3.

FAS

Free

Alongsid

e ship(named

port ofshipment

)

Giao

hng

dc mntu(ticngbchng qui

nh)

-Giao hng dc mncon tu chnh, ticng chnh.-Lm th tc v tr michi ph thng quan,giy php XK.-Chuyn ha nthng mi, chng tl bng chng giaohng v cc chng tkhc c lin quan.

-Thu xp v tr cc phcho vic chuyn chhngha bng ng bin.-Thng bo cho ngi bnngy giao hng v ln tu.-Mua bo him hng hav chu ri ro t khi nhnhng.

-Lm th tc v chu chiph nhp khu.

iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua


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4.FOB

Free OnBoard

(named

port ofshipment

)

Giaohng ln

tu (ticng bchng qui

nh)

-Giao hng qua lan cantu ti cng bc hngqui nh.-Lm th tc v tr michi ph lin quan n

thng quan, giy phpxut khu.-Chuyn giao ha nthng mi, chng tl bng chng giaohng v cc chng tkhc c lin quan.

-Thu xp v tr cc phcho vic chuyn chhngha bng ng bin.-Mua bo him hng ha.-Chu ri ro hng ha t

khi hng ha qua lan cantu.-Thu xp v tr ph thngquan nhp khu.

Gi CFR = Gi FOB + F ( cc ph vn chuyn )iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

5

CFR

Cost and

Freight

(namedport of

destination)

Tinhng v

cc phvn ti(cngch quinh)

-Chu mi ri ro v mtmt hoc h hi i vihng ho cho n thiim hng ho qua lancan tu ti cng gihng.

-Thu xp v tr ccph chuyn hng hati cng ch.-Lm th tc v tr phxut khu.-Tr chi ph dhngnu chi ph ny baogm trong chi ph vnti.-Thng bo cho ngimua chi tit v chuyntu chhng.-Chuyn giao ha n

-Lm th tc v tr cc chiph v thng quan nhpkhu.-Tr chi ph dhng nuchi ph ny khng baogm trong cc ph vnti.-Thu xp v tr ph bohim hng ha.-Chu mi ri ro sau khihng ha qua lan cantu cng bc (cng xutkhu)


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thng mi, chng tvn ti v cc chng tkhc lin quan.

iukin

Ting Anh Ting Vit Ngha v ca ngibn

Ngha v ca ngi mua

6.CIF

Cost,Insurance

and

Freight(named

port ofdestinatio

n)

Tinhng,bohim vcc phvn ti(cng chqui nh)

-Ging nhiu kinCFR, nhng ngibn phi thu xp vtr ph bo him chol hng xut khu.

Ging nhiu kin CFR,nhng ngi mua khngphi mua bo him hngha.

CPT = CFR + F ( cc ph vn chuyn t cng dhng n v tr nhnhng do ngi bn chnh )iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

7.

CPT

Carriage

Paid To(named

place ofdestination)

Cc

ph trti (nich quinh)

Ging nhiu kin

CFR, ngoi tr ngibn phi thu xp v trcc ph vn chuynhng ha ti ni quinh, m ni ny c thl bi Container nmsu trong t lin.

-Lm th tc v tr chi ph

thng quan nhp khu.-Mua bo him hng ha.


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CIP = CIF + ( I + F ) (cc ph vn chuyn v bo him t cng dhngn v tr nhn hng do ngi bn chnh )

CIP = CPT + I ( cc ph bo him t cng dhng n v tr nhn hngdo ngi bn chnh)

iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

8.

CIP

Carriage

&Insurance PaidTo

(named

place of

distination)

Ccph, bohim trti (nich quinh)

Ging nh CPT, ngoitr ngi bn chutrch nhim thu xp vmua bo him cho lhng xut khu

Ging nh CPT, ngoi trngi mua khng phimua bo him hng ha.

iukin

TingAnh

TingVit

Ngha v ca ngi bn Ngha v ca ngimua

9.DAF

Delivered At

Frontier(named

place)

Giaohng ti

bin gii(aim quinh)

-Thi im chuyn giao ri rol lc ngi bn vn chuyn

hng ha ti ni qui nh tibin gii do 2 bn thathun.Bin gii theo iukin ny c th l bt k bingii no k c nc ngibn, ngi mua hay mt ncth ba.-Chuyn giao ha n, chng

-Thu xp v tr phlin quan n thng

quan nhp khu.-Chu mi ri ro saukhi hng ha c chuyn giaoti bin gii.


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t vn ti v cc chng tkhc.

-Thu xp v tr chi ph linquan n thng quan xutkhu.

-Mua bo him cho l hngxut khu.-Khng phi chu chi ph dhng khi phng tin vnchuyn.

iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

10.

DES

Delivere

d Ex

Ship(named

port ofdestinati

on)

Giao

hng titu (ticng dquinh)

Ging nhiu kinCIF, ngoi tr ngibn chu trch nhimgiao hng ngay trn tu

ti cng ch qui nh.

Ging nhiu kin CIF,ngoi tr ngi ngi muaphi chu ri ro v hngha sau khi nhn hngngay trn tu ti cngch.

DEQ = DES + chi ph dhng + Risk trong qu trnh dhngiukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

11.

DEQ

Delivere

d Ex

Giao

hng

-Chu chi ph dhngv chu trch nhim khi

-Chu ri ro v hng hasau khi nhn hng ti


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Quay(named

port of

destination)

trn cucng (ticng dquinh)

hng hng c t anton ln cu cng.-Thu xp v tr ccph vn chuyn, th tcxut khu.

-Thu xp v tr chi phbo him.

cu cng qui nh.-Thu xp v tr chi phthng quan nhp khu.

iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

12.

DDU

Delivere

d DutyUnpaid

(named

place of

destination)

Giao

hngthucha tr(ti nich quinh)

-Ngi bn thc hinmi ngha v, chu michi ph v ri ro ahng ha ti a imqui nh ti nc ngimua,tr ngha v lmth tc v tr chi phthng quan nhp khu.

-Lm th tuc v tr chi phthng quan nhp khu.-Nhn hng ti ni quinh v chu ri ro v hngha k t khi nhn hng.

iukin

TingAnh

TingVit

Ngha v ca ngibn

Ngha v ca ngi mua

13.DDP

Delivered Duty

Paid

(namedplace of

destinati

on)

Giaohng

thutr (tini chqui

nh)

Ging nh iu kinDDU, ngoi tr ngibn phi lm th tc vchu chi ph thng quannhp khu.

Ging nhiu kinDDU, ngoi tr ngimua khng phi lm thtc v tr chi ph thngquan nhp khu.


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Nh vy, ta c th tm tt mt s nh sau:

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.

6 iu kin ch p dng cho vn ti ng bin :FAS, FOB, CFR, CIF,

DES, DEQ : 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. 12 iu kin cn li :ngi bn.

Nhp khu :

DDP:ngi bn. 12 iu kin cn li l ngi mua.

Mt s lu khi s dng Icoterms:

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:


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Incoterms ra i nm 1936 qua 6 ln sa i, 7 bn c gi tr nhnhau.

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 hpng 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 chhng 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.

III. NHNG LI THNG GP KHI LP HA

N THNG MI:

1. Kim tra ha n thng mi trong phng thc thanh

ton tn dng chng t

Kim tra s bn ha n c ng vi yu cu ca L/C hay khng. Sbn 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 l p ha n c phi l ngi th hng c quynh trong L/C hay khng, kim tra cc yu t lin quan nh tn cng

ty, a ch , sin thoi, s fax Vic ghi tn , a ch ngi lp ha

n bt buc phi theo ng trong L/C, k c khi ni dung tham chiu


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ny b ghi sai, trong ha n thng mi v cc chng t khc ngi

lp cng phi ghi sai nh trong L/C. Nu ngi lp ghi ng vi

thc t th c th b xem l bt hp l. Trng hp L/C ghi sai tn

cng ty mua hay bn rt thng xuyn xy ra, hn ch chi ph

khng cn thit, n v xut khu khng yu cu chnh sa L/C m

khi lp chng t cng ghi sai nh trong L/C

Kim tra tn, a ch ngi mua bng cch i chiu vi mcApplicant ca th tn dng xem c ph hp khng, trng hp L/C

chuyn nhng th tn ngi mua c th hin trn ha n phi l

ngi th hng th nht ch khng phi ngi mtn dng.

Kim tra vic m t hng ha phi chnh xc tng ch mt v y nh trong L/C yu cu. Nu trong ha n th hin sai bit v li

chnh t cng c th l nguyn nhn ngn hng nc ngoi tr hon

vic thanh ton d iu ny khng lin quan, nh hng ti cht

lng hng ha.

Kim tra n gi hng ha trong ha n thng mi v L/C cging nhau khng. Trng hp L/C ghi n gi cho mi kg m han thng mi ghi tnth cng c chp nhn, min l khng lm

thay i n gi tht ca hng ha.

Kim tra s lng, trng lng hng ha: Truc tin xem L/C c chophp giao hng tng phn hay khng?

- Nu khng th tng tr gi ha n phi khp vi L/C haynm trong dung sai cho php ca L/C.

- Nu c th tng tr gi ca ha n c th nh hn ca L/Cnu nh nhp khu ch giao hng . Da vo ngy giao hng

trn vn n, nu ngy ny trng hay sau ngy ht hn giao

hng th y l ln giao cui cng. Thanh ton vin phi


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cng tr gi ln giao ny vi tt c nhng ln trc. Tng tr

gi ny phi nm trong phm vi ca L/C vi dung sai theo

quy nh.

Khi kim tra n gi Ngn hng, cn lu ciu kin giao hng(FOB, CIF,) Cn kim tra xem nhng iu kin ny c ng theo

yu cu ca L/C khng ?

Kim tra s tin trn ha n- S tin ghi bng s : ghi theo kiu Anh. Nu giao hng 1 lc,

nhiu chng lai khc nhau th tr gi tng loi hng cng

nh tng tr gi phi uc tnh ng.

- S tin bng ch : phi khp vi s tin bng s v ngchnh t. n v tin trn ha n phi ging trn Hi phiu

v L/C.

Kim tra nhng d kin khc: Trn ha n c th c th hinthm cng bc d, cng dhng, cng chuyn ti Nu c nhng

thng tin ny th phi ng nht vi thng tin trn vn n hay nhng

chng t lin quan. Ngai ra phi ghi trn ha n v contract no.,

packing, shipping mark

Kim tra cc yu cu khc ca L/C i vi ha n: Ha n phic k i chng. Ngha l yu cu i din bn mua kim tra hng

ha v k tn ha n. Nu L/C quy nh th ha n phi c k tn

d trong UCP khng yu cu. N c th hin trn L/C nh sau

SIGNED COMMERCIAL INVOICE IN 3 FOLDS hay

MANUALLY SIGN INVOICE IN TRIPLICATE

2. Nhng li thng gp khi lp ha n

Ngi bn cho rng hoa hng, tin bn quyn v cc loi ph khckhng phi chu thu nn khng ghi vo trong ha n.


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Ngi xut khu mua hng t nh sn xut ri bn li cho ngi nhpkhu 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 nh p khu cung c p cho ngi xutkhu 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 vch ghi gi thc thu ca hng ha m khng th hin gi y tri 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 han 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 iukin 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 nh p khu l ngi muahng nhng trn thc t ngi nh p khu ch l i l hoa hng hoc l

bn ch nhn mt phn tin bn hng cho vic lm trung gian ca mnh.

M t hng ha khng r rng, thiu mt s thng tin yu cu, gpnhiu mt hng vo cng mt loi v.v...

Ngoi ra i vi phng thc thanh ton tn dng chng tvic lp

ha n thng mi cn mc phi cc li sau:

Sai st tn v a ch ngi th hng ( ngi lp ha n), ngimL/C (ngi mua hng) so vi L/C. Li ny thng rt xy ra , nht l

khi L/C ghi tn v a ch ngi th hng khng ng vi thc t.

Ngi lp ha n khc vi ngi c quy nh trong L/C. M t hng ha trn ha n khc bit vi m t hng ha trong L/C,

s khc bit ny ch c th chp nhn nu m t hng ha trn ha n

m bo y nh ni dung trn L/C v c th chi tit hn.n v

xut khu nn ghi li nguyn xini dung m t hng ha ca L/C vo


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ha n ,trn gi v iu kin giao hng sc ghi vo mc thch hp

khc.

S lng, trng lng hng ha v tng tr gi ha n khng phhp vi L/C. Li ny gi l bt hp l giao hng thiu hay giao hng vt

(s lng hay s tin).

Ha n khng th hin iu kin csgiao hng nh : FOB cngxut, CIF cng nhp hay NCF - cng nhp

Cc thng tin lin quan tham chiu t nhng chng t khc khngng nht hay khng ng quy nh L/C hay sai st v li chnh t.

Thiu cc iu kin ghi thm theo yu cu ca L/C, cc iu kinthng c yu cu ghi thm trn ha n l Shipping mark, S L/C(Credit No), C/O,

Nhng ph ph khc hoc n v xut khu gi thm hng mu cho hng (iu ny khng c quy nh trong L/C) nhng tnh vo ha

n l bt hp l.

S tin bng s khc vi s tin bng ch hoc s tin bng ch vitsai li chnh t.

Vic ty xa sa cha khng c ng du sa , k nhy. S bn ca ha n khng hoc khng ng theo yu cu.Trc khi giao hng v lp ha n thng mi hoc thm ch ngay

t khi tho lun hp ng, ngi xut khu phi kim tra vi ngi nhp

khu hoc lut s hoc i l giao nhn hng ha ( tt nht l vi ngi

nh p khu) v nhng thng tin cn phi ghi trong ha n thng mi.

Cn thn hn na, ngi xut khu nn gi bn tho ha n thng mi

cho ngi nhp khu kim tra v thng qua trc khi lp ha n chnh

thc.


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PH LC

1. L/C

Letter of credit - L/C - Tn dng th(hay cn gi l th tn dng) l mtvn bn php l c pht hnh bi mt t chc ti chnh (thng thng l

ngn hng), nhm cung cp mt s bo m tr tin cho mt ngi th

hng trn csngi th hng phi p ng cc iu khon trong tn

dng th. iu ny c ngha l: Khi mt ngi th hng hoc mt ngn

hng xut trnh (i din ca ngi th hng) tha mn ngn hng pht

hnh hoc ngn hng xc nhn trong khong thi gian c hiu lc ca LC

(nu c) nhng iu kin sau y:

Cc chng t cn thit tha mn iu khon v iu kin ca LC.Chng hn nh: vn n (bn gc v nhiu bn sao), ha n lnh

s,hi phiu, hp ng bo him

Cc thng l trong UCP v hot ng ngn hng quc t. Cc thng l ca ngn hng pht hnh hoc ngn hng xc nhn

(nu c).

Ni mt cch ngn gn, mt L/C l:

Mt loi chng t thanh ton Do bn mua (hoc bn nhp khu) yu cu m. Lin lc thng qua cc knh ngn hng. c tr bi ngn hng pht hnh hoc ngn hng xc nhn thng

qua ngn hng thng bo (advising bank ti nc ngi th hng)

trong mt khong thi gian xc nh nu xut trnh cc loi

chng t hon ton ph hp vi cc iu kin, iu khon.

Cc t chc ti chnh khng phi l ngn hng cng c th pht hnh LC.


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LC cng c th l ngun thanh ton cho mt giao dch, ngha l mt nh

xut khu sc tr tin bng cch mua li LC. LC c s dng ch

yu trong giao dch thng mi quc t c gi tr ln. LC cng c dng

trong qu trnh pht trin in sn bo m rng nhng csh tng

cng cng c ph duyt (nhng x, va h, ke chn sng ..v.v) s

c xy dng.

Cc bn lin quan lun lun tn ti trong LC:

Ngi th hng (Beneficiary): ngi nhn tin. Ngn hng pht hnh(opening/issue bank): Ngn hng m ngi

np n xin mLC.

Ngn hng thng bo(advising bank): Ngn hng m ngi thhng l khch hng.

Tuy nhin, ngi np n xin mLC khng phi l mt bn trong LC.

Hu ht cc LC c s dng hin nay l L/C khng hy ngang. Trong

qu trnh tin hnh giao dch, LC kt hp nhng chc nng thng thng

ca sc v k qu trc tip.

Mt giao dch L/C in hnh

Ngn Hng m/pht hnh s chn mt ngn hng thng bo tinc ngi xut khu. Thng th ngn hng ny c quan h tt vi

ngn hng m/pht hnh hoc l i l/chi nhnh ca ngn hng

ny.

Ngn hng thng bo s thng bo n ngi th hng L/C(thng l ngi bn/ngi xut khu) l L/c c mkm theo

ni dung ca L/C. Nu ngi th hng chp nhn hoc yu cu

sa cha th bo cho ngn hng thng bo ---> thng bo cho ngn

hng pht hnh pht hnh hoc chnh sa.


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Sau khi chp nhn ni dung L/C th ngi xut khu s tin hnhgiao hng v thnh lp b chng t.

Ngi Xut khu gi b chng t cho ngn hng thng bo Ngn hng thng bo gi bng copy b chng t cho Ngn hng

m/pht hnh kim tra.

Nu b chng t hp l th ngn hng m/pht hnh tin hnh thanhton cho ngi xut khu (th hng) v ly b chng t thng qua

ngn hng thng bo.


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2.TR CHI

1. Tn vit tt ca cc iu khon thng mi quc t?2. Trong qu trnh xut nhp khu, bn pht hnh ha n thng mi

l ai?

3. Tng khi lng tnh ca hng ha c m tmc no ca han thng mi ?

4. Mt trong nhng iu khon quy nh ngha v ca ngi bn lchu trch nhim giao hng ha qua lan can tu?

5. L loi ha n thng mi m ngi bn c th dng li phiung gi trong khi bn li hng cho ngi th 3 ?

6. Mt vic lm ca nh xut khu nhm lm gim nhng sai st caha n thng mi?

7. Incoterms 2000 do Phng thng mi quc tu chnh l?I N C O T E R M S

E X P O R T E R

N E T W E I G H T

F O B

T R U N G L A P

K I E M T R A

P A R I S


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MC LC

I.NHNG VN CHUNG V HA N:...........1

1. nh ngha: .............................................................1

2. Tc dng: ................................................................1

3. Ni dung:.................................................................2

a. Ni dung ha n thng mi: ..........................2

b. Mu ha n thng mi:..................................4

4. Phn loi: ..............................................................15II.INCOTERMS 2000.................................................16

1. Khi qut:.............................................................16

2. Cc iu khon ch yu ca Incoterms 2000:...17

III.Nhng li thng gp khi lp ha n: ..............26

1. Kim tra ha n thng mi trong phng thcthanh ton tn dng chng t..................................26

2. Nhng li thng gp khi lp ha n...............28

PH LC......................................................................31

1. L/C..........................................................................31

2.TR CHI CH...............................................34


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71__hoa Don Thuong Mai

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Transcript of 71__hoa Don Thuong Mai