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LI NI U
1. Tnh cp thit ca ti
Qu trnh ton cu ho ang din ra c v chiu rng v chiu su, v
thng mi quc t tng trng theo cp s nhn i hi cc phng thc
thanh ton quc t cng nh ngun lut iu chnh cc phng thc ny ngy
mt hon ho.
Tn dng chng t l phng thc thanh ton c s dng rng ri nht
trong thanh ton quc t. Quy tc v thc hnh thng nht v tn dng chng
t (UCP) do ICC pht hnh c coi l thnh cng nht trong lch s thng
mi quc t t trc n nay. Cng vi UCP, ICC cng ban hnh Tp Qun
Ngn Hng Tiu Chun Quc T (ISBP) iu chnh vic to lp v kim
tra b chng t thanh ton theo UCP. UCP600 l phin bn mi nht c
ICC ban hnh ngy 1/7/2007 thay th cho UCP500.V cng vi UCP600,
ICC cng ban hnh B Tp Qun Ngn Hng Tiu Chun Quc T mi
ISBP681 thay th cho ISBP645.
UCP600 c mt s thay i c bn so vi UCP500. Do vy vic tm hiu
v UCP600 cng nh B Tp Qun Ngn Hng Tiu Chun Quc T
(ISBP681) l v cng cn thit cho hot ng ca cc ngn hng thng mi.
Ln vn:ng dng thc t ca UCP 600 v ISBP 681 trong vic to lp
v kim tra b chng t thanh ton theo phng thc tn dng chng t ti
mt s ngn hng thng mi vi nhng phn tch, nh gi nhng im
mi ca UCP600, tnh hnh ng dng UCP600 v ISBP681 ti mt s ngn
hng thng mi s phn no p ng yu cu ni trn.
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2. Mc ch nghin cu
Trn c s nghin cu nhng l lun c bn v phng thc tn dng
chng t v ngun lut iu chnh phng thc ny, kho lun tp trung vo
phn tch nhng thay i c bn ca UCP600 so vi UCP500 v thc tin p
dng UCP600 v ISBP681 ti mt s ngn hng thng mi, t xut
mt s gii php vi m v v m nhm nng cao hiu qu ca phng thc tn
dng chng t khi p dng phin bn UCP mi.
3. i tng v phm vi nghin cu
- i tng nghin cu: ng dng thc t ca UCP 600 v ISBP 681
trong vic to lp v kim tra b chng t thanh ton theo phng thc tn
dng chng t
- Phm vi nghin cu: Tnh hnh ng dng ti mt s ngn hng thng
mi
4. Phng php nghin cu:
- Phng php nghin cu v tng hp ti liu ti bn
- Phng php i chiu so snh
- Phng php din gii, quy np
- Phng php phn tch v tng hp
5. Kt cu ca kho lun:
Ngoi phn m u, kt lun, mc lc, ph lc v danh mc ti liu tham
kho, kho lun c chia lm 3 chng:
Chng 1: Khi qut chung v phng thc tn dng chng t, UCP600
v ISBP681
Chng 2: Thc t p dng UCP600 v ISBP681 trong vic to lp v
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kim tra b chng t thanh ton ti mt s ngn hng thng mi
Chng 3: Mt s kin ngh v gii php nhm khc phc nhng bt
cp v kh khn khi p dng.
Do hn ch v kin thc, thi gian thc hin v kinh nghim thc t,
kho lun khng trnh khi nhng thiu st. V vy, em rt mong nhn c
s quan tm gp ca cc thy gio, c gio v cc bn kho lun ngy
cng hon thin v c ngha hn.
Em xin by t li cm n chn thnh ti c gio Th.S Phm Thanh H tn tnh gip em trong sut qu trnh thc hin kha lun cng nh
cung cp cho em nhng kin thc c bn cng nh nhng ti liu cn thit
cho vic nghin cu ti. ng thi em cng xin by t lng bit n ti cc
thy gio, c gio trong khoa Kinh T & Kinh Doanh Quc T- Trng i
Hc Ngoi Thng H Ni, cng ton th cc cn b phng thanh ton quc
t ca Ngn Hng u T v Pht Trin Vit Nam, NHTM C Phn KThng Vit Nam, Ngn Hng Nng Nghip v Pht Trin Nng Thn chi
nhnh Lng H, Ngn Hng HSBC gip em hon thnh kho lun.
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CHNG I: KHI QUT CHUNG V PHNG THC TN
DNG CHNG T, UCP600 V ISBP681
I. Phng thc tn dng chng t:
1. Khi nim phng thc tn dng chng t:
Trc ht cn hiu phng thc tn dng chng t l mt phng thc
thanh ton. Ni n gin hn chnh l cch m ngi nhp khu tr tin v
ngi xut khu thu tin v. Trong thng mai quc t, hai bn mua bn c
th la chn mt trong s cc phng thc thanh ton: Chuyn tin, ghi s,
nh thu. Tuy nhin trong cc phng thc vai tr ca ngn hng cha cao,
cha pht huy c th mnh ca ngn hng.
T thc tin s pht trin ca thng mi quc t hin nay, yu cu mt
phng thc thanh ton mi va m bo c quyn li ca ngi mua v
ngi bn ng thi li pht huy c th mnh ca ngn hng- mt trung
gian ti chnh c uy tn v c tim lc kinh t ln? Phng thc y phi m
bo rng ngi bn chc chn s thu c tin khi giao hng theo ng
quy nh trong hp ng, ng thi cng phi m bo rng khi ngi mua
tr tin th chc chn ngi mua s nhn c hng ng theo yu cu ca
hp ng mua bn.
Mt phng thc thanh ton hu hiu nht, an ton nht cho c ngi
mua, ngi bn ng thi li c th pht huy c th mnh ca ngn hng
ra i. chnh l phng thc tn dng chng t (documentary credit)
Theo iu 2 UCP600 (Quy tc thc hnh thng nht v tn dng chng
t) Tn dng l bt c mt s tho thun no, d cho c m t hoc t tn
nh th no, l khng th hu b v theo l mt s cam kt chc chn ca
ngn hng pht hnh thanh ton khi xut trnh ph hp
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nh ngha trn c th hiu mt cch n gin nh sau: v bn cht,
phng thc tn dng chng t l mt s tho thun, trong mt ngn hng
(ngn hng pht hnh) theo yu cu ca khch hng (ngi yu cu pht hnh
th tn dng) s tr mt s tin nht nh cho mt ngi khc (ngi hng
li ca th tn dng) hoc chp nhn hi phiu do ngi ny k pht trong
phm vi s tin khi ngi ny xut trnh cho ngn hng mt b chng t
ph hp vi nhng quy nh ra trong th tn dng. c th thc hin vic
thanh ton hng ho xut nhp khu bng phng thc tn dng chng t th
trc ht ngi nhp khu (ngi tr tin) phi lm n yu cu ngn hng
pht hnh th tn dng. V ngn hng pht hnh th tn dng cho ngi
hng li hng th thng thng ngi yu cu pht hnh th tn dng phi
k qu mt s tin nht nh m L/C v cng phi tr mt khon ph nht
nh. T l k qu l bao nhiu phn trm tr gi L/C th tu thuc vo mi
quan h gia ngi nhp khu v ngn hng. Mc ph m L/C th p dng
theo mc ph ca tng ngn hng c th. Nh vy th tn dng xc lpphng thc thanh ton theo L/C. Nu khng c phng thc tn dng th
phng thc thanh ton ny cng khng c p dng. Cc bn tham gia c
bn trong phng thc tn dng chng t gm c:
- Ngi yu cu pht hnh th tn dng: chnh l ngi nhp khu:
Ngi nhp khu hng ho hoc l ngi nhp khu u thc cho mt ngi
khc.
- Ngn hng pht hnh th tn dng: L ngn hng i din cho ngi
nhp khu, n cp tn dng cho ngi nhp khu.
- Ngi hng li th tn dng: L ngi xut khu: Ngi xut khu
hay bt c ngi no m ngi hng li ch nh.
- Ngn hng thng bo: L ngn hng nc ngi hng li
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Quy trnh thanh ton th tn dng nh sau:
Cc bc c th bao gm:
(1)Hp ng ngoi thng c k kt gia ngi xut khu v ngi
nhp khu
(2)Ngi nhp khu lm n xin m th tn dng gi n ngn hng
pht hnh yu cu m mt th tn dng cho ngi xut khu hng.
Thng thng khi lm n xin m th tn dng, ngi nhp khu phi
cung cp cho ngn hng cc giy t cn thit tu theo yu cu ca ngn hng
pht hnh, thng thng gm nhng giy t sau: hp ng ngoi thng, giy
chng nhn ng k kinh doanh, giy php xut nhp khu hng ho (nu lhng ho thuc i tng chu hn ngch xut nhp khu)
Trong thc t, quy trnh pht hnh th tn dng nh sau:
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Ngn hngpht hnh
Ngn hngthng bo
Nginhp khu
Ngixut khu
(1)
(3)
(8) (9)
(6)
(7)
(4)
(5)
(6)(2)
6
(7)
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S 1: QUY TRNH PHT HNH TH TN DNG
Trch Nhim Tin Trnh Thc Hin
Chuyn Vin khch Hng
Chuyn Vin Khch Hng
Trng n V, Chuyn Gia
Ph Duyt Tn Dng Cc Cp
Chuyn Vin Khch Hng,
Ban H Tr Kinh Doanh
Chuyn Vin Thanh Ton
Cp Thm Quyn
Chuyn Vin Thanh Ton
Ngun: Ngn Hng Thng Mi C Phn K Thng Vit Nam
Techcombank.
Din gii thc hin:
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Tip nhn yu cu
Kim tra v thm nh
Ktra h s
Thng bo, m ti khonv bn ngoi t
kim tra, son in v hchton
Ktra in
Pht in v lu h s
N
Y
Y
N
7
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Tip nhn yu cu: CVKH tip nhn yu cu ca khch hng v hng
dn khch hng lp n xin yu cu pht hnh th tn dng (theo mu sn c
ca cc ngn hng) v chun b b h s (cc giy t cn thit theo yu cu
ca ngn hng)
Kim tra, thm nh v ph duyt h s m L/C:
CVKH kim tra v xc nh r tnh y , r rng ca yu cu pht
hnh hoc iu chnh th tn dng, so snh vi hp ng ngoi thng kp
thi lu khch hng khi c mu thun.
CVKH chu trch nhim thm nh khch hng c iu kin pht
hnh, iu chnh th tn dng hay khng theo cc hng dn hin hnh ca
cc ngn hng.
Ph duyt h s:
Sau khi CVKH kim tra h s v thm nh khch hng, trng n v,
chuyn gia ph duyt tn dng cc cp c trch nhim ph duyt h s. Nu
ng th ph duyt chp nhn v chuyn xung cho CVKH, ban h tr kinh
doanh. Nu khng ng th tr li cho CVKH yu cu khch hng sa
i cho ph hp.
Thng bo, k kt hp ng, m ti khon v mua ngoi t:
Sau khi thng bo cho khch hng v vic n yu cu m th tn dng
c chp nhn, hp ng dch v gia ngi yu cu m L/C v ngn hng
pht hnh c k kt v mt ti khon c m cho khch hng. Nu khch
hng cha c ngoi t th ngn hng s bn ngoi t cho khch hng.
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Kim tra, son in v hch ton:
CVTT c trch nhim kim tra yu cu m L/C. Nu c sai st th thngbo cho CVKH lin h vi khch hng iu chnh thch hp. Nu khng c
sai st g th tin hnh son in v hch ton chi ph.
Kim tra in:
Cp thm quyn c trch nhim ph duyt in. Nu ng th chuyn
cho CVTT pht in v lu h s. Nu c sai st th chuyn li cho CVTT
sa cha.
Pht in v lu h s:
Ti trung tm thanh ton, sau khi son in, kim sot, thc hin
thu ph, k qu v c cp c thm quyn cui cng ph duyt th tin hnh
pht in vo phin gn nht.
H s c lu gi ti ngn hng.
Mun m L/C ngi nhp khu phi tr mt khon ph v k qu nh
hn hoc bng gi tr ca L/C (Tu theo hn mc m ngn hng cp cho
ngi nhp khu m ngi nhp khu c th c min k qu hoc ch phi
k qu mt phn gi tr ca L/C).
V pha ngn hng, khi nhn c n yu cu m L/C ca ngi nhpkhu, ngn hng cn xem xt, t vn cho ngi nhp khu v ni dung ca
L/C nh: S lng cc chng t, loi chng t, ngy thng giao hng da
trn hp ng mua bn ngoi thng, lut p dng v UCP 600.
Nh vy ngi nhp khu thc hin ngha v ca mnh v s khng
th t chi nhn hng hoc khng thanh ton cho ngi xut khu nu ngi
xut khu hon thnh ngha v giao hng v cung cp chng t ng yu cu
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ca L/C.
(3) Cn c vo n xin m th tn dng, ngn hng pht hnh th tn
dng s lp mt th tn dng v thng qua ngn hng phc v ngi xut
khu (ngn hng thng bo) nc ngi xut khu thng bo th tn dng
v chuyn th tn dng n ngi xut khu.
Trn thc t, quy trnh thanh ton th tn dng c th s phi s dng
nhiu hn mt ngn hng thng bo, bi v trong trng hp ngn hng thng
bo L/C c ngi yu cu ngh trong th tn dng m ngn hng li
khng c quan h i l vi ngn hng pht hnh L/C th ngn hng pht hnh
phi thng qua mt ngn hng i l ca mnh (nhng c mi quan h vi
ngn hng m ngi yu cu ch nh lm ngn hng thng bo) thng bo
th tn dng. Nh vy trong quy trnh s c 2 ngn hng thng bo: ngn
hng thng bo th nht v ngn hng thng bo th 2.
(4) Khi nhn c th tn dng, ngn hng thng bo bo cho ngi xutkhu v th tn dng v khi nhn c bn gc ca th tn dng th chuyn
ngay cho ngi xut khu.
Thc t c trng hp th tn dng s c thng bo s b, cc chi tit
y gi sau. Trong trng hp y, ngn hng thng bo khi nhn c
thng bo s b th tn dng t ngn hng pht hnh s thng bo s b cho
ngi xut khu. Trong thng bo s b ghi r: cc chi tit y gi sau.Khi nhn c bn gc t pha ngn hng pht hnh th chuyn ngay cho
ngi xut khu.
(5) Ngi xut khu nu chp nhn th tn dng th tin hnh giao hng,
nu khng chp nhn th ngh ngn hng pht hnh L/C sa i, b sung
cho ph hp vi hp ng.
(6) Sau khi giao hng, ngi xut khu lp b chng t ph hp theo
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yu cu ca th tn dng xut trnh n ngn hng pht hnh xin thanh ton
thng qua ngn hng phc v mnh (c th l ngn hng thng bo hoc ngn
hng khc)
(7) Ngn hng pht hnh kim tra b chng t nu thy ph hp vi th
tn dng th tin hnh tr tin cho ngi xut khu. Nu khng ph hp, ngn
hng t chi thanh ton v gi tr li b chng t cho ngi xut khu (nu
ngi nhp khu chp nhn thanh ton th ngn hng vn thanh ton v tr
ph sai st ca b chng t)
(8) Ngn hng pht hnh th tn dng i tin ngi nhp khu v tin
hnh chuyn b chng t cho ngi nhp khu sau khi ngi nhp khu tr
tin hoc chp nhn thanh ton.
(9) Ngi nhp khu kim tra chng t, nu thy ph hp vi th tn
dng th tr tin hoc chp nhn thanh ton cho ngn hng pht hnh, nu
khng ph hp th c quyn t chi tr tin.T s phn tch quy trnh ca phng thc tn dng chng t, chng ta
s rt ra cc c im ca phng thc thanh ton ny.
2. c im ca phng thc tn dng chng t:
a. Phng thc tn dng chng t l phng thc c lin quan n
ba quan h hp ng:
Hp ng mua bn gia ngi xut khu v ngi nhp khu:
Hp ng mua bn hng ho l s tho thun gia ngi mua v ngi
bn, trong ngi bn c trch nhim giao hng ng v cn ngi mua
c trch nhim tr tin. Trong hp ng mua bn, cc bn tham gia tho thun
phng thc thanh ton tin hng: chuyn tin, nh thu, ghi s, tn dng
chng t. Khi la chn tn dng th lm phng thc thanh ton tin hng th
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th tn dng s c m. C th ni hp ng mua bn hng ho lm c s
cho phng thc tn dng chng t.
Mc d th tn dng ra i trn c s hp ng mua bn gia ngi
xut khu v ngi nhp khu nhng th tn dng li hon ton c lp vi
hp ng mua bn. Bt c s dn chiu no ti iu khon trong hp ng
mua bn u khng c coi l mt phn cu thnh ca tn dng th v
khng c ngn hng xem xt n.
Hp ng dch v gia ngi yu cu pht hnh th tn dng
(ngi nhp khu) v ngn hng pht hnh:
Mun thanh ton bng phng thc tn dng th th trc ht th tn
dng phi c m. th tn dng c m th ngi nhp khu hng ho
(ngi tr tin) phi lm n (n yu cu pht hnh th tn dng) gi n
ngn hng pht hnh xin m L/C. Cn c vo , ngn hng pht hnh s pht
hnh mt th tn dng cho ngi hng li hng, v ngi nhp khu sphi chu mt khon l ph m L/C.
Thc cht, y chnh l mt hp ng dch v gia ngn hng v ngi
xin pht hnh L/C. Theo , ngn hng dng uy tn v kh nng ti chnh ca
mnh m bo thanh ton cho ngi xut khu khi h xut trnh ph hp
v thu ph t ngi nhp khu. V khi , ngn hng s chu trch nhim
kim tra b chng t do ngi xut khu xut trnh trc khi quyt nh thanhton hay t chi thanh ton.
Th tn dng:
Th tn dng c ra i trn c s hp ng dch v c k kt gia
ngn hng pht hnh v ngi nhp khu. Th tn dng hnh thnh trn c s
hp ng mua bn, nhng sau khi ra i li hon ton c lp vi hp ng
mua bn. Thm ch trong trng hp th tn dng c dn chiu n hp ng
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mua bn th cc ngn hng cng khng coi hp ng mua bn nh l mt b
phn cu thnh nn th tn dng. Do vy, cc ngn hng thng khuyn
khch hng ca mnh khng nn dn chiu hp ng mua bn vo th tn
dng. Ngi nhp khu cn c vo hp ng lm n yu cu pht hnh
th tn dng. Ngi xut khu cn c vo cc iu kin ca th tn dng tin
hnh giao hng v lp chng t trn c s yu cu ca th tndng. Do
ngi xut khu khi nhn c th tn dng phi kim tra k cc iu khon
ca th tn dng, nu c iu khon no cha ph hp phi yu cu ngi
nhp khu tin hnh sa i th tn dng cho ph hp trc khi thc hin
giao hng. Ngi xut khu phi lp y cc chng t ph hp vi yu cu
ca th tn dng v xut trnh cho ngn hng trong thi hn quy nh. Sau khi
kim tra chng t, nu thy hon ton ph hp vi cc quy nh ca th tn
dng, ngn hng pht hnh thanh ton tin hng cho ngi xut khu.
Nh vy th tn dng l cam kt tr tin ca ngn hng pht hnh i vi
ngi xut khu. N hon ton c lp vi hp ng c s. iu 4a UCP600
nu r: V bn cht, tn dng l mt giao dch ring bit vi cc hp ng
mua bn hoc cc hp ng khc m cc hp ng ny c th lm c s ca
tn dng. Cc ngn hng khng lin quan n hoc b rng buc bi cc hp
ng nh th, thm ch ngay c trong tn dng c bt c s dn chiu no n
cc hp ng nh th. V vy s cam kt ca mt ngn hng thanh ton,
thng lng thanh ton hoc thc hin bt c ngha v no khc trong tndng khng ph thuc vo cc khiu ni hoc cc bin h ca ngi yu cu
pht sinh t quan h ca h vi ngn hng pht hnh hoc ngi th hng.
b. Trong phng thc tn dng chng t, cc bn giao dch ch cn
c vo chng t ch khng cn c vo hng ho:
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C th ni trong phng thc tn dng chng t, ngi no nm chng
t s hu hng ha th ngi l ngi c quyn s hu i vi hng ho.
V ch cn nm chng t l c th i nhn hng. Trong phng thc tn dng
chng t, cc bn giao dch cng ch cn c vo chng t xem rng xut
trnh ph hp hay cha? quyt nh vic c thanh ton hay chp
nhn thanh ton khng? Chnh cc chng t xut trnh l cn c duy nht
cc ngn hng quyt nh tr tin hay t chi thanh ton cho ngi hng li,
ng thi cng l cn c duy nht ngi nhp khu hon tr hay t chi tr
tin cho ngn hng. Nu ngi xut khu xut trnh c cc chng t th
hin trn b mt ca chng l ph hp vi cc quy nh ca th tn dng th s
c ngn hng tr tin.
Ngn hng khng c l do g t chi thanh ton tin hng khi ngi
xut khu xut trnh b chng t hp l. Bi v nh ni trn, phng
thc tn dng chng t l cam kt tr tin ca ngn hng pht hnh th tn
dng i vi ngi xut khu khi h xut trnh b chng t ph hp vi quy
nh trong th tn dng. Ngn hng khng chu trch nhim v tn hng, s
lng, trng lng, cht lng, trng thi, bao b, vic giao hng, gi tr hay
s hin hu ca hng ho m bt c chng t no i din. Cng tng t
nh vy, nu b chng t ngn hng xut trnh i tin ngi nhp khu
hp l th ngi nhp khu s tr tin cho ngn hng, cn nu khng th ngi
nhp khu c quyn t chi thanh ton. Trong trng hp , ri ro s honton thuc v ngn hng. V vy, ngn hng cn phi kim tra k b chng t
xut trnh trc khi chp nhn thanh ton cho nh xut khu.
Nh vy, trong phng thc tn dng chng t, cc chng t c mt tm
quan trng to ln, n tng trng cho gi tr hng ho m ngi xut khu
giao v l cn c cho ngi xut khu i ngn hng thanh ton tin hng,
ng thi n cng l cn c duy nht nh nhp khu da vo quyt nh
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thanh ton hay t chi thanh ton i vi ngn hng pht hnh.
3. Cc loi th tn dng ch yu:
Phng thc tn dng chng t c u vit hn hn nhng phng thc
thanh ton quc t khc. Tuy vy, hiu qu ca phng thc ny s c th
hin y hn khi ta bit la chn loi th tn dng ph hp vi yu cu ca
tng tnh hung c th trong mi quan h thng mi quc t ny sinh gia
cc bn.
Theo quy c quc t, th tn dng bao gm nhiu loi. C th phn bitchng di cc gc khc nhau di y.
a. Cn c vo tnh cht:
Th tn dng c th hu ngang(revocable L/C): L loi th tn dng m
sau khi L/C c m th ngi nhp khu c th yu cu ngn hang sa i,
b sung hoc hu b bt c lc no m khng cn c s ng ca ngi
hng li L/C. Th tn dng c th hu ngang hu nh khng c s dng
trong thc t m ch c ngha v mt l thuyt.
Th tn dng khng th hu ngang (irrevocable L/C): L loi th tn
dng m sau khi c m th ngi yu cu pht hnh th tn dng s khng
c t sa i, b sung hay hu b nhng ni dung ca n nu khng
c s ng ca ngi hng li th tn dng. m bo c tnh cht
v tc dng ca th tn dng, ngy nay hu ht th tn dng c m theo
hnh thc khng hu ngang.
b. Cn c vo thi im thanh ton:
- L/C tr ngay (at sight L/C): l L/C m ngn hng phi thanh ton ngay
cho ngi hng li khi h xut trnh b chng t ph hp vi nhng iu
khon quy nh trong th tn dng. Trong trng hp ny, ngi xut khu s
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k pht hi phiu tr ngay yu cu thanh ton.
- L/C tr chm ( time L/C): l loi L/C m ngn hng cam kt s thanh
ton cho ngi hng li sau mt s ngy nht nh quy nh trong L/C. C 2
loi L/C k hn
+ Acceptable L/C: l loi L/C s dng hi phiu tr chm i tin
ngn hng.
+ Deferred L/C: l loi L/C khng s dng hi phiu i tin ngn
hng.
c. Mt s loi L/C c bit:
- L/C xc nhn (confirm L/C): l L/C c mt ngn hng khc ngoi
ngn hng pht hnh xc nhn, l cam kt tr tin ca ng thi 2 ngn hng.
- L/C chuyn nhng(transferable L/C): l L/C trong quy nh ngi
hng li th nht c th yu cu ngn hng pht hnh L/C, hoc l ngn
hng ch nh chuyn nhng ton b hay mt phn quyn thc hin L/C cho
mt hay nhiu ngi khc.
- L/C tun hon (revolving L/C): l L/C khng th hu ngang m sau
khi thc hin ht gi tr hoc ht thi hn hiu lc th L/C li t ng c
gi tr nh c v tip tc c s dng mt cch tun hon trong mt thi hn
nht nh cho n khi tng gi tr hp ng c thc hin.
- L/C gip lng(back to back L/C): l loi L/C m sau khi ngi xut
khu nhn c L/C ngi nhp khu m cho mnh hng li dng chnh L/C
th chp m mt L/C khc cho ngi khc hng. L/C em i th chp
l L/C gc, L/C sau gi l L/C gip lng.
- L/C i ng(reciprocal L/C): l loi L/C ch bt u c hi lc khi
mt L/C i ng vi n c m.
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- L/C iu khon (red clause L/C): l L/C c iu khon (trc y
thng in bng mc ) cho php ngn hng ch nh ng trc mt phn tin
cho ngi th hng mua nguyn vt liu phc v sn xut v giao hng
theo L/C m.
- L/C d phng(stand by L/C): l loi L/C do ngn hng ca ngi xut
khu pht hnh, cam kt hon tr tin t cc, ng trc v chi ph m L/C
cho ngi nhp khu nu ngi xut khu khng thc hin ngha v ca
mnh.
4. Vai tr ca phng thc tn dng chng t trong thng mi quc t.
a. Phng thc tn dng chng t m bo quyn li cho c nh
nhp khu v nh xut khu.
Ta c th thy rng, mt trong nhng nhc im ca cc phng thc
thanh ton: nh thu, chuyn tin, ghi s l cha gii quyt c mu thun
v li ch gia ngi nhp khu v ngi xut khu. Ngi nhp khu khngbao gi mun tr tin trc v lo ngi trng hp ngi xut khu nhn tin
ri song t chi giao hng. Ngc li, ngi xut khu khng bao gi mun
giao hng trc khi nhn tin v lo s trng hp ngi nhp khu s nhn
hng nhng khng thanh ton. Phng thc tn dng chng t vi c im l
tr tin khi giao chng t gii quyt c mu thun v li ch gia hai
bn mua bn. Hay ni cch khc, phng thc tn dng chng t m boli ch cho c ngi mua v ngi bn thng qua vic s dng dch v ca
ngn hng: Ngn hng c0068 chp nhn tr tin nu chng t ph hp.
i vi nh xut khu:
Nh trn ni, lo ngi ln nht i vi nh xut khu khi thc hin hp
ng ngoi thng l: Ngi nhp khu sau khi nhn hng s t chi thanh
ton. Nhng khi s dng phng thc tn dng chng t, mt tn dng
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c m cho ngi xut khu hng v khi ngn hng thng bo thng bo
th tn dng cho ngi xut khu, nu ngi xut khu thy ph hp th
mi giao hng, nu khng th c th ngh ngi nhp khu tu chnh L/C
cho ph hp. Sau khi giao hng xong, ngi xut khu tin hnh lp b chng
t ph hp vi nhng quy nh ca L/C xin thanh ton. Cam kt thanh ton
ca ngn hng pht hnh i vi ngi hng li l khng th hu b, vn
ch nm ch ngi xut khu c xut trnh c b chng t hp l ng
theo quy nh ca tn dng th hay khng.
Mt khc khi s dng phng thc tn dng chng t, nh xut khu cn
trnh c nhng ri ro nh: ri ro v ngoi hi, ri ro do nh nhp khu mt
kh nng thanh ton
Mt u im na khi s dng phng thc tn dng chng t i vi
nh xut khu l: Nh xut khu hon ton c th xin ngn hng chit khu
b chng t thanh ton trc thi hn, t c th b sung ngun vn sn
xut kinh doanh.
i vi nh nhp khu
Trong bun bn quc t, nh nhp khu mun tr tin cng mun cng
tt v lo s nh xut khu s chim dng vn trong mt thi gian di, nhn
c tin ri nhng li khng giao hng. Mt phng thc c th m bo
quyn li cho c hai bn mua v bn, bo m rng nh nhp khu s chcchn s nhn c hng khi tr tin li va c th m bo rng ngun vn
ca nh nhp khu s khng b nh xut khu chim dng chnh l phng
thc tn dng chng t.
Khi lm n yu cu m L/C, ngi nhp khu c th xin t vn t ngn
hng pht hnh xy dng mt tn dng cht ch, c li nht cho mnh. Nh
nhp khu c th kim sot c hng ho thng qua vic quy nh ngi
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xut khu s phi xut trnh nhng giy chng nhn xut x, giy kim nh
cht lng do c quan no ban hnh. Khi nh xut khu xut trnh b chng
t n i tin, nu thy ph hp th mi tr tin, khng th hon ton c th
t chi.
Bng vic s dng ngn hng ng ra thanh ton, phng thc tn dng
chng t m bo rng ngi bn s thu c tin, cn ngi mua s nhn
c hng ng theo quy nh trong th tn dng. Ci li y i vi ngi
nhp khu khng ch l chng t ph hp th mi tr tin m cn ch khi
lm n yu cu m L/C h c th nhn c phn tn dng m ngn hng
dnh cho h thng qua vic ngn hng cho php k qu s tin nh hn tr gi
L/C. Do h c th s dng ngun vn thm mt thi gian na, p ng
nhu cu kinh doanh ca mnh.
Theo b L Th Phng Lan, trng phng thanh ton quc t
NHNo&PTNT chi nhnh H Ni: S dng UCP 600 cc doanh nghip c
nhiu ci li. i vi cc nh nhp khu th c th m bo th nht v vn,
s dng ti tr thng mi. Th hai l m bo v mt chng t, c ngha l
chng t pht hnh t bn th 3 hoc v cc hngt vn ti, bo him, cng ty
kim nh cht lng th ba. ng nhin v s dng L/C thng qua UCP th
n cng c th hn ch c nhng tranh chp c th xy ra gia ngi mua
v ngi bn. Tng t vi hng xut khu cng vy. Nh xut khu m bo
c kh nng thanh ton rt cao v cng c th nhn c ti tr xut khu
t pha ngn hng phc v mnh.
Tm li, phng thc tn dng chng t mang li rt nhiu li ch cho c
nh xut khu v nh nhp khu, m li ch ln nht l phng php ny c
th t ti s tho thun chp nhn c gia nhng li ch i khng ca
nh nhp khu v nh xut khu thng qua vic lm cho thi gian tr tin ph
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hp vi thi hn giao hng.
T vic c th m bo hp l quyn li ca hai bn mua- bn, li thn
tin d s dng trong thng mi quc t nn phng thc tn dng chng t
c s dng rng ri nht so vi cc phng thc thanh ton khc. Ngay
c i vi nhng nh xut nhp khu cn t kinh nghim trn thng trng
th phng thc ny cng t ra kh hu hiu. Bi v bng vic xy dng mt
tn dng th cht ch (iu ny s c cc ngn hng t vn thm) kt hp
vi c im ca phng thc thanh ton ny l chng t ph hp th mi
tr tin, nh nhp khu s loi b c trng hp nh xut khu giao hng
khng ng quy nh, chim dng vn ca h, nhn tin ri khng giao hng.
Ngc li nh xut khu cng s c m bo rng khi h tin hnh giao
hng v xut trnh b chng t hp l n ngn hng th h chc chn c
thanh ton. iu ny khng ph thuc vo thin ch ca nh nhp khu.
Do c th bo m c quyn li ca hai bn mua bn, li thun tin,
d s dng, phng thc tn dng chng t gp phn khng nh vo vic
thc y thng mi quc t pht trin.
Khi ni v phng thc tn dng chng t, NHTMCP K Thng Vit
Nam Techcombank cp nh sau:
Th tn dng l mt cng c linh hot thc hin vic thanh ton. Hu
ht mi giao dch quc t u c m bo khi s dng hnh thc ny. Ccquy nh ca L/C u phi tun th UCP qua to c s cht ch, nht
qun trong thng mi quc t.
Nu la chn s dng ng, L/C c th em li nhiu li ch c bit l
s an ton cn thit cho c 2 bn- m bo l ngi xut khu phi thc hin
hp ng nghim tc v ngi nhp khu s phi thanh ton tin. Tuy nhin,
c c li ch ny, c hai bn nht nh phi thc hin theo nhng quy tc
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v cc quy nh.
Cc li ch i vi ngi xut khu:
Ngn hng s thc hin vic thanh ton theo ng quy nh, bt k ngi
mua c mun tr tin hay khng.
Ngi mua khng c t chi thanh ton v bt c l do g.
Chm tr trong vic chuyn chng t c hn ch ti a.
Khi chng t c chuyn n NHPH, vic thanh ton c tin hnh
ngay vo mt ngy xc nh (nu l L/C tr chm).
Khch hng c th ngh chit khu L/C c tin chun b cho vic
thc hin hp ng.
Cc li ch i vi ngi nhp khu:
Ch khi hng ho thc s c giao th ngi nhp khu mi phi tr
tin
Ngi nhp khu c th yn tm l ngi xut khu s phi lm tt c
nhng g quy nh trong L/C m bo rng ngi xut khu s c thanh
ton tin (nu khng ngi xut khu s mt tin)
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b. Phng thc tn dng chng t l mt hnh thc tn dng m
ngn hng dnh cho cc nh xut nhp khu.
i vi nh nhp khu:
Khi lm n yu cu ngn hng pht hnh th tn dng cho ngi xut
khu hng, ngi nhp khu thng phi k qu mt khon tin nh hn
hoc bng tr gi L/C ti ngn hng pht hnh. Thng thng th da vo mi
quan h gia nh nhp khu vi ngn hng pht hnh v uy tn ca nh nhp
khu, ngn hng thng cho php nh nhp khu k qu mt s tin nh hntr gi L/C. V ng nhin trong trng hp , nh nhp khu c th s
dng vn trong mt thi gian na. Hay ni cch khc chnh l khon tn
dng m ngn hng cp cho nh nhp khu.
i vi nh xut khu.
Phng thc tn dng chng t l mt hnh thc ti tr thng mi rt
hu hiu cho cc nh xut khu. Thng qua cc L/C hng xut, cc nh xut
khu c ngn hng ti tr di cc hnh thc:
- Cho vay thc hin hng xut theo L/C m: Khi nhn c L/C hng
xut, nh xut khu c th da vo nh ngn hng phc v mnh cp
cho mt khon tn dng thc hin xut hng theo L/C quy nh. Nh vy,
trong trng hp ny th tn dng khng nhng l cng c m bo thanh
ton m cn l mt cng c tn dng.
- Cho vay chit khu hoc ng trc chng t hng xut khu: p
ng nhu cu vn, nh xut khu sau khi giao hng xong c th thng lng
vi ngn hng, thc hin chit khu b chng t hoc ng trc tin khi b
chng t c thanh ton. Nh vy, i vi nh xut khu, L/C khng nhng
l cng c m bo thanh ton m cn l cng c m bo tn dng
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D c ti tr di hnh thc no th r rng l thng qua phng thc
tn dng chng t, nh xut khu c th nhanh chng thu hi vn tip tc
ti u t, thc hin cng vic kinh doanh ca mnh. y chnh l mt vai tr
quan trng ca phng thc tn dng chng t trong vic h tr v thc y
hot ng sn xut kinh doanh ca cc i tng tham gia vo nn thng
mi quc t.
Ngoi ra, phng thc tn dng chng t cng gp phn nng cao vai tr
ca ngn hng hot ng trong lnh vc thanh ton. Bng vic cung cp dch
v tn dng chng t, pht trin cc nghip v lin quan nh kinh doanh
ngoi t, bo lnh v cc dch v khc, qua m rng phm vi v lnh vc
hot ng ca cc ngn hng trong bi cnh thng mi quc t ngy cng
pht trin.
II. UCP 600 v ISBP 681
1. S cn thit phi ra i UCP 600 v ISBP 681
UCP 600 v ISBP 681 ra i l kt qu tt yu xut pht t vn l
lun v thc tin.
a. V mt l lun:
Khng c mt bn sa i no l ton din, c kh nng bao qut ton
b thc tin v gim thiu ton b nhng sai bit. Lch s hn 70 nm ca
UCP chng kin nhiu ln sa i tin b, tuy nhin UCP cha th nh tn
gc nhiu vn trong phng thc tn dng chng t. Thng mi quc t
cng pht trin th cng i hi cc phng thc thanh ton cng nh cc
ngun lut iu chnh n ngy cng hon thin hn. Chnh v vy, vic UCP
600 v ISBP 681 ra i l kt qu tt yu gim thiu hn na nhng sai
bit v thc y thng mi quc t ngy cng pht trin.
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b. V mt thc tin:
Mc d UCP500 v i km vi n l B Tp Qun Ngn Hng Tiu
Chun Quc T (ISBP 645) ra i ht sc tin b, t k lc v thi gian tn
ti, bi v thng thng c khong 10 nm UCP li c sa i mt ln
trong khi UCP 500 ko di v tr ca mnh ti 14 nm, th nhng t l b
chng t c sai bit trong ln xut trnh u tin vn ln ti 60%-80% (S
liu nghin cu ca VIBank). Cu hi t ra l c bao nhiu sai bit trong s
60%-80% ny l do cch hiu khng thng nht v UCP?
Xt di gc cc doanh nghip xut nhp khu, UCP 500 c xem
nh mt b lut tng i kh hiu v mt ngn ng v phc tp v mt quy
trnh. Do khng hiu mt cch tng tn v UCP 500, cc doanh nghip
thng hot ng theo thi quen thng mi ca mnh l chnh. B chng t
v vy cng thng c sai bit, mc d c th v thc t, hng ho c giao
khng khc nh yu cu ca hp ng thng mi. Cc doanh nghip xut
nhp khu s phi chu rt nhiu chi ph sa cha cc sai bit ny, ch n
c nh vic tn dng yu cu vn ti n phi ghi r s L/C, iu ny khng
gip cho nh nhp khu nhn c hng ha d dng hn, nhng ngi xut
khu vn c th mt ti my chc la (kt qu nghin cu ca VIBank)
sa li vn n sau khi c pht hnh nu vn n khng dn chiu ti s
L/C. Ngoi ra, nu vic sa cha sai bit ny mt nhiu thi gian, ngi xut
khu li gp phi nguy c xut trnh mun. Chnh v vy, cc doanh nghip
rt ngi khi gp phi cc vn lin quan n UCP v thng ph thc ht
cho ngn hng ca mnh.
V pha cc ngn hng, khi t vn cho cc doanh nghip xut nhp khu
v UCP cng gp phi khng t kh khn v s m h v cc iu khon ca
UCP. c bit khi to lp v kim tra b chng t thanh ton theo UCP 500
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v ISBP 645 cc ngn hng gp phi khng t kh khn nh thng lng
b chng t, cc vn lin quan n kim tra chng t
Thc t buc UCP v ISBP phi sa i, nu khng th nguy c
phng thc tn dng chng t- t mt phng thc an ton trong thanh ton
quc t rt d tr thnh mt cng c t chi thanh ton v thu ph ca ngn
hng. Mt yu cu na ca thc tin l, s pht trin ca h thng ngn hng,
bo him, vn ti ko theo nhiu vn mi ny sinh trong thng mi quc
t, i hi UCP cng nh ISBP cng phi c nhng iu chnh thch hp.
2. c im ln sa i th 6 ca UCP
a. V mt hnh thc:
- UCP 600 c cu trc li ph hp vi cu trc thng thng ca cc
vn bn php l quc t, thay v cu trc theo tnh cht nghip v L/C nh
UCP 500.
+ Kt cu ca UCP500 gm 7 vn , c nh th t t A n G:A. Nhng quy nh chung v nh ngha.
B. Hnh thc v thng bo tn dng.
C. Ngha v v trch nhim.
D. Chng t.
E. Cc iu quy nh khc.
F. Tn dng chuyn nhng.G. Nhng tin thu c.
+ Cu trc ca UCP600
Phm vi p dng ca UCP600
Cc nh ngha.
Gii thch
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Cc mc khc theo tnh cht nghip v
- UCP 600 gim thiu nhiu trng lp v mt ngn t khng cn thit
trong UCP 500 v lc b li vn rm r. Cu trc cu thng l cu trc
tip, logic v n gin. Ngn ng s dng trong UCP 600 c coi l thn
thin vi ngi s dng hn hn UCP 500.
- UCP c b cc li vi 39 iu khon (thay v 49 iu khon nh
UCP500), trong b sung nhiu nh ngha v gii thch nhiu thut ng
vn cn gy tranh ci trong UCP500. iu 2 nh ngha ca UCP600 l mt
dn chng c th. Ln u tin cc thut ng nh: ngn hng thng bo
(advising bank), ngi yu cu (applicant), xut trnh (presentation) c
nh ngha mt cch c th trong mt bn UCP.
b. V ni dung:
- UCP600 loi b nhng ni dung khng thuc i tng p dng ca
UCP 600, v d nhng ni dung lin quan n yu cu m th tn dng, ccch th khng r rng (iu 12); hu b mt th tn dng (iu 8), tn dng c
th hu b v khng th hu b (mt phn iu 6); lnh pht hnh, sa i
mt th tn dng (iu 5); chng t vn ti do ngi giao nhn pht hnh
(iu 30), cc chng t khc (iu 38).
- UCP600 iu chnh c th tn dng d phng (standby L/C). iu ny
c th hin r trong iu 1 UCP600.
- UCP600 cp nht mt s iu khon mi. C th k n y l:
iu 2: nh ngha (definitions)
iu 3: Gii ngha (interpretations)
iu 9: Thng bo tn dng v cc sa i (Advising of credits and
amendments)
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iu 12: S ch nh (nomination)
iu 15: Xut trnh ph hp (complying presentation)
iu 17: Cc chng t gc v bn sao (original documents and copies)
- UCP600 gim thiu nhng mu thun gia cc iu khon vi nhau.
C th dn chiu n y nh l iu 13(a) v iu 13(c) UCP500
- UCP a ra khong thi gian c th cho vic chp nhn hoc t chi
b chng t khng hp l l 5 ngy lm vic ngn hng (banking day) thay v
7 ngy lm vic trc y quy nh trong UCP500.
- UCP600 loi tr vic s dng nhng t, cm t m h, kh hiu,
thng dn n hiu lm v xy ra tranh chp trong UCP500 nh l: Khong
thi gian hp l, s cn mn hp l
III. nh hng ca UCP 600 v ISBP 681 n hot ng thng mi
quc t:1. nh hng n thng mi quc t ni chung:
- Ngn nga nguy c gim st vai tr ca tn dng chng t trong
thng mi quc t khi nhiu ngn hng coi y l mt cng c thu ph sai
bit v t chi thanh ton. Nh cc quy nh r rng, tiu chun kim tra
chng t linh hot hn, UCP 600 cng vi ISBP 681 lm gim thiu lng
chng t c sai bit.
- UCP 600 tng cng s dng cc quy tc, tp qun quc t khc ca
ICC nh URR 525, ISP 98, thng qua , nhng vn m UCP cha bao
bao qut c s c gii quyt c th trong cc tp qun trn.
- UCP 600 a ra nhng quy nh c th lin quan n L/C chuyn
nhng, ph hp vi hot ng thng mi ba bn ang ngy cng pht trin
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ti cc nc Chu .
- UCP 600 c nhng thay i ph hp vi thc tin ca ngnh vn ti v
bo him, khng nhng c nhng ngi hot ng trong lnh vc ny hoan
nghnh m cn to iu kin cho vic xut trnh b chng t ca nh xut
khu, vic to lp v kim tra b chng t thanh ton ca cc ngn hng.
- UCP 600 v ISBP 681 cng a ra tiu chun kim tra chng t
cht ch nhm chng li hnh ng gi mo b chng t thanh ton.
2. nh hng n hot ng ca cc ngn hng thng mi
- UCP 600 c hiu lc t ngy 01/07/2007 i hi cc ngn hng phi c
bc chun b trc c th t tin p dng UCP600 trong giao dch L/C
thng ngy ca mnh, trong , hot ng o to ng mt vai tr quan
trng. V vy hu ht cc ngn hng u m nhng lp o to v bi dng
cn b cp nht UCP 600 v ISBP 681. Cho n nay hu ht cc ngn hng
ca Vit Nam u p dng phin bn mi ca ICC trong hot ng thanhton ca mnh.
-Theo quy nh ca UCP 600, ngn hng ch c 5 ngy lm vic ngn
hng kim tra b chng t thanh ton thay v quy nh 7 ngy lm vic
trong UCP 500. iu ny cng to ra thch thc cho cc ngn hng, c bit
trong trng hp bt thng (v d nh cc tnh hung ny sinh lin quan n
b chng t bt thng, c sai st .) Trong nhng tnh hung , ngn hngs chu p lc v thi gian a ra cc quyt nh ca mnh. ng thi
ph hp vi nhng quy nh ni trn ca UCP 600, ngn hng cng phi thay
i mt s bc trong quy trnh thanh ton ca mnh.
- ISBP 681 ra i thay th cho ISBP 645 thc s cng to ra nhng
thay i c bn trong quy trnh nghip v thanh ton ti cc ngn hng
thng mi. V ISBP 681 c mt s thay i so vi ISBP 645 nh nn p
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dng c thnh cng UCP 600 v ISBP 681 i hi cc ngn hng cn phi
thay i, b sung , hon thin quy trnh nghip v ca mnh cho ph hp vi
quy tc v thng l quc t.
- Trch nhim ca cc ngn hng theo UCP 600 c nng cao, c bit
UCP 600 t ra yu cu cao hn vi ngn hng thng bo. Theo UCP 600,
ngn hng thng bo khng ch c trch nhim xc minh tnh chn thc ca
th tn dng, m phi phn nh chnh xc th tn dng m ngn hng ny
nhn c (iu 9b UCP600)
- Vi nhng quy nh mi v thng lng b chng t tr sau hc
chp nhn, cc ngn hng pht hnh v ngn hng xc nhn phi chu ri ro
trong trng hp b chng t c ngn hng ch nh thng lng
thanh ton c xc nh l gi mo. iu ny i hi cc ngn hng cn phi
c nhng bin php qun l ri ro nhm bo v chnh mnh.
3. nh hng n hot ng ca cc doanh nghip xut nhp khua. i vi doanh nghip xut khu:
- UCP 600 v ISBP 681 gim thiu s lng chng t ca nh xut khu
b t chi thanh ton nh: Th nht: UCP 600 t ra nhng tiu chun kim
tra chng t r rng to c s cho vic to lp chng t, bn cnh ISBP
681 cng c nhng quy nh r rng v chng t c lp tun th UCP 600
v ISBP 681 t gim thiu c nhng sai st ca b chng t khi lp theoUCP 500 v ISBP 645. Th hai, cc ngn hng cng kim tra chng t linh
hot hn nh quy nh v a ch ca ngi hng li v ngi yu cu, d
liu trong chng t khng cn phi ging ht nh khi c li vn trong tn
dng
- ISBP 681 c nhng quy nh r rng, c th hn nhiu so vi ISBP 645
v chng t xut trnh do s gip cho cc doanh nghip xut khu i tin
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d dng hn (b chng t b t chi thanh ton t hn)
- Do UCP 600 cung cp nhiu la chn cho nh xut khu, nh xut
khu c th c ti ti tr i vi L/C tr chm ch khng phi ch i vi
L/C chit khu nn ngi xut khu gim thiu c ri ro t pha nh nhp
khu (ri ro lin quan n mi trng kinh t, chnh tr, a l ca nc nh
nhp khu)
- Nh xut khu nhanh chng c thanh ton nu b chng t xut
trnh ph hp do thi gian dnh cho ngn hng kim tra chng t rt t 7
ngy xung cn 5 ngy lm vic ngn hng. Nh , m dng tin ca ngi
xut khu c ci thin, cho php ngi xut khu tr tin cho nh cung cp
sm hn v m bo v gi hng, ng thi cho php nhanh chng ti sn
xut, m rng hot ng kinh doanh.
b. i vi doanh nghip nhp khu:
- Nh nhp khu cng c thm la chn trong n ngh m L/C khimun thay i, b sung hoc xo b mt s iu khon ca UCP 600 nhm
ph hp vi c im giao dch ca mnh. iu ny c quy nh trong iu
1 UCP 600: cc quy tc ca UCP s rng buc tt c cc bn, tr khi tn
dng loi tr hoc sa i mt cch r rng
- Nh nhp khu cn phi tm hiu bn hng ca mnh mt cch k cng,
do UCP 600 t ra yu cu cao hn so vi UCP 500 v pha nh nhp khu vngn hng pht hnh trong trng hp chng t c gi mo.
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CHNG 2
THC TIN P DNG UCP 600 V ISBP 681 TRONG VIC TOLP V KIM TRA B CHNG T THANH TON TI MT S
NGN HNG THNG MI
I. Thc tin p dng UCP 600 v ISBP 681 trong vic to lp v kim tra
b chng t thanh ton ti mt s ngn hng thng mi
1. Khi ngn hng thng mi l ngn hng pht hnh L/C:
Hin nay thng mi quc t m rng theo cp s nhn i hi s
tham gia ca cc ngn hng vo thng mi quc t ngy cng nhiu hn.
Cc ngn hng m nhim mt khu v cng quan trng trong vic xut
nhp khu ca doanh nghip l thanh ton quc t. Thc t cho thy kim
ngch nhp khu ca cc doanh nghip Vit Nam chim t trng ln trong
cn cn thanh ton quc t v khi thc hin giao dch vi cc i tc nc
ngoi th c n 70% cc giao dch c thc hin qua phng thc tn dng
chng t. Vy trong quy trnh thanh ton b chng t hng nhp (ngn hng
thng mi l ngn hng pht hnh) th quy trnh to lp v kim tra b chng
t c thc hin nh th no?
Quy trnh thc hin khi l ngn hng pht hnh L/C ca mi ngn hng
thng mi khc nhau l khc nhau. Tuy nhin quy trnh y c mt imchung l u tun th UCP 600 v ISBP 681.
Ta c th tm tt bng s quy trnh nh sau:
S 2: QUY TRNH THANH TON TH TN DNG HNG XUT
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Trch Nhim Tin Trnh Thc Hin
Thanh TonVin
Thanh Ton
Vin
Kim Sot
Vin
Thanh Ton
Vin
Thanh Ton
Vin
Thanh Ton
Vin
Kim SotVin
Ngun: Ngn Hng u T v Pht Trin Vit Nam BIDV
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Kim tra
Thng bo bchng t v
T chi bchng t
kim tra
Hon tt giao dch
Theo di, nhc nh
TT khiKH khng
c tin
KH tchi b
chng t
c btng
TT khikhch
hng ctin
KimTra
N
N
Y
32
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Bc 1: Kim Tra: Hu ht cc ngn hng thng mi u tin hnh
kim tra chng t tun th UCP 600 v ISBP 681.
V thi gian kim tra chng t:
i vi cc ngn hng thuc s hu ca nh nc:
Ngn Hng u T v Pht Trin Vit Nam (BIDV), Ngn Hng Nng
Nghip v Pht Trin Nng Thn Vit Nam (NHNo&PTNT) quy nh thi gian
kim tra chng t tun th theo quy nh ca UCP600, l 5 ngy lm vic
ngn hng.
Ngn Hng Cng Thng Vit Nam (Vietinbank) cha p dng bn tp
qun mi nn vn quy nh thi gian kim tra chng t l 7 ngy lm vic
nh quy nh ca UCP500.
- i vi cc ngn hng thng mi c phn (TMCP):
Ngn Hng TMCP Ngoi Thng Vit Nam (Vietcombank): thi gian
kim tra BCT l 5 ngy lm vic ngn hng.
Ngn Hng TMCP K Thng Vit Nam (Techcombank): 5 ngy lm vic
ngn hng.
Ngn Hng TMCP Nh H Ni (Habubank) quy nh nh sau: Habubank
chu trch nhim thanh ton ng, v kp thi theo L/C m khi cc bn
lin quan thc hin ng cc quy nh ca L/C trong vng 5 ngy lm vicsau khi nhn c BCT t ngn hng nc ngoi.
Ngn Hng Du Kh Ton Cu (GPbank): 5 ngy lm vic ngn hng.
V vic phn b thi gian kim tra chng t:
Hu ht cc ngn hng u quy nh thi gian kim tra BCT tun th
ng 14 UCP600, l 5 ngy lm vic ngn hng. Tuy nhin khi p dng
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c th vo quy trnh ca mnh th ngn hng phn b thi gian 5 ngy
theo nhng cch thc khc nhau.
- i vi cc ngn hng thuc s hu ca nh nc:
Ngn Hng u T v Pht Trin Vit Nam (BIDV): Thanh ton vin
(TTV) c ti a l 2 ngy lm vic k t ngy nhn kim tra tnh ph hp
ca BCT theo L/C, ph hp vi cc quy tc thanh ton quy nh trong
UCP600 v ISBP681. Thi gian cn li trnh cp thm quyn (kim sot vin)
tin hnh kim tra li kt qu kim tra ca TTV v quyt nh tnh ph hp
hoc khng ph hp ca b chng t (BCT).
Ngn Hng Nng Nghip v Pht Trin Nng Thn Vit Nam (NHNo &
PTNT): 3 ngy lm vic.
i vi cc ngn hng TMCP:
Ngn Hng TMCP K Thng Vit Nam Techcombank: Thanh ton vin
c ti a 2 ngy lm vic k t ngy nhn kim tra tnh ph hp ca BCT
theo L/C, ph hp vi cc quy tc thanh ton quy nh trong UCP600 v
ISBP681.
Ngn Hng TMCP Nh H Ni (Habubank): Quy nh ngay sau khi nhn
c BCT t ngn hng nc ngoi, Habubank s tin hnh kim tra b
chng t v thng bo tnh trng BCT cho khch hng trong vng 2 ngy lm
vic v c th tr BCT nhanh theo yu cu ca khch hng khi ngn hng
nhn c BCT t ngn hng nc ngoi.
Nh vy r rng l vi thi gian 5 ngy lm vic kim tra chng t
theo UCP600, cc ngn hng phn b khong thi gian y tng i hp
l (thi gian 5 ngy y bng thi gian dnh cho thanh ton vin kim tra cng
vi thi gian kim sot vin, cp c thm quyn kim tra li). Nh quy
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nh mt cch cht ch, thi gian phn b hp l nn gip cho cc ngn
hng trnh c nhng sai st t vic kim tra BCT thanh ton.
Quy nh ngy nhn chng t:
Ta c th thy rng mt hn ch ca UCP600 l mc d UCP600
quy nh thi gian kim tra chng t l 5 ngy lm vic ngn hng, tuy nhin
li khng quy nh r rng v ngy nhn chng t. Thi hn ti a dnh cho
mi ngn hng tin hnh kim tra BCT l 5 ngy lm vic ngn hng, nhng
thi im bt u tnh t khi no? trnh trng hp c s hiu lm v
trnh tranh chp xy ra lin quan n thi gian kim tra b chng t, mt s
ngn hng cng c nhng quy nh c th v vn ny.
- i vi ngn hng thuc s hu nh nc:
Ngn Hng Nng Nghip v Pht Trin Nng Thn quy nh: Ngy
tip nhn chng t do c quan chuyn pht chng t gi n chi nhnh c
coi l ngy nhn chng t.
- i vi ngn hng TMCP:
NHTMCP K Thng Vit Nam Techcombankquy nh: Ngy tip nhn
chng t do c quan chuyn pht chng t gi n chi nhnh c coi l
ngy nhn chng t, trong trng hp chng t c nhn t hng chuyn
pht sau 14h30 hoc vo ngy th 7 th ngy nhn chng t c tnh l ngy
lm vic tip theo.
Bc 2: TTV kim tra b chng t so vi L/C pht hnh xc nh
tnh trng b chng t. Vic kim tra chng t tun th 16 UCP600. Thc
t s xy ra hai trng hp l BCT hp l v BCT khng hp l.
B chng t ph hp:
- i vi cc ngn hng thuc s hu nh nc:
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Ngn Hng u T v Pht Trin Vit Nam (BIDV): Nu BCT hp l th
lp thng bo BCT v gi khch hng.
Ngn Hng Nng Nghip v Pht Trin Nng Thn Vit Nam (NHNo &
PTNT): Trong trng hp BCT ph hp, lp thng bo BCT v theo mu ca
NHNo&PTNT gi khch hng.
i vi ngn hng TMCP: Cng ging nh cc ngn hng thuc s hu
nh nc, trong trng hp BCT l ph hp, ngn hng s lp thng bo BCT
v gi khch hng.
B chng t khng ph hp:
-i vi ngn hng thuc s hu nh nc:
Ngn Hng u T v Pht Trin Vit Nam (BIDV): Nu BCT c sai
bit th lp in t chi BCT gi ngn hng gi chng t v lp thng bo
BCT c bt ng gi khch hng.
Ngn Hng Nng Nghip v Pht Trin Nng Thn quy nh nh sau: khiBCT c sai st, NHNo&PTNT gi thng bo v BCT c sai st n khch
hng, nu trong vng 3 ngy lm vic m khch hng cha chp nhn sai st
th NHNo&PTNT in t chi chng t.
- i vi ngn hng TMCP:
Ngn Hng Thng Mi C Phn K Thng Vit Nam Techcombank
quy nh nh sau: i vi b chng t c sai bit, in thng bo v s sai
bit phi c gi ti ngn hng i tin/ ngn hng i l ca ngn hng
hng trong vng 5 ngy lm vic k t sau ngy Techcombank nhn c
BCT. Mi thng bo gi sau ngy ny u khin cho Techcombank mt
quyn t chi b chng t c sai bit (tun th theo 16 UCP 600). ng
thi Techcombank cng gi thng bo n khch hng v vic BCT c sai st
v xin ch dn ca khch hng.
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Ngn Hng TMCP Nh H Ni Habubank: Trong trng hp BCT c bt
ng trong vng 2 ngy k t ngy nhn c thng bo ca Habubank,
khch hng phi c ch th v vic chp nhn hay khng chp nhn bt ng
ca BCT.
Ngn Hng Ngoi Thng H Ni (vcbhanoi): Nu BCT c sai st, ngn
hng s thng bo sai st bng vn bn. Qu khch hng phi xem xt sai st
v tr li ngn hng bng vn bn trong vng 2 ngy lm vic ngn
hng c c s tr li ngn hng nc ngoi
Ngn Hng Phng ng (OCB): i vi BCT c sai st, trong vng 5
ngy k t ngy nhn c thng bo ca OCB, khch hng phi tr li OCB
bng vn bn. OCB s cn c vo cng vn chp nhn hay t chi BCT ca
khch hng tin hnh thanh ton (i vi L/C tr ngay), cam kt thanh
ton vo ngy o hn (i vi L/C tr chm), hoc gi in t chi thanh
ton i vi pha nc ngoi.
Ngn Hng TMCP Du Kh Ton Cu (GPbank): Khi BCT c sai bit,
GPbank s giao chng t cho khch hng khi khch hng k chp nhn ng
bt hp l.
Ta c th thy rng theo quy nh trong iu 16b UCP600: khi mt ngn
hng pht hnh quyt nh vic xut trnh l khng ph hp, th n c th theo
cch thc ca ring mnh tip xc vi ngi yu cu xin b qua sai bit. UCPch quy nh iu khng th ko di qu thi hn 5 ngy. Tuy nhin, cc
ngn hng khi ng dng UCP sa i sao cho ph hp vi thc tin hot
ng ca ngn hng mnh: Techcombank 5 ngy, NHNo&PTNT 3 ngy,
Habubank 2 ngy
Ht thi hn nu trn, nu nhn c thng bo chp nhn b qua sai
bit ca khch hng th ngn hng tin hnh thanh ton bnh thng nh trong
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trng hp chng t khng c sai bit v thu ph li chng t theo quy nh.
Nu khng nhn c s phn hi t pha khch hng hoc khch hng t
chi thanh ton hoc ch thanh ton mt phn th ngn hng phi in t chi
thanh ton v ghi r l ch s nh ot ca ngn hng gi chng t. Nu
trong thi gian ch s nh ot ca ngn hng gi chng t m nhn c
ch th b qua sai bit ca khch hng th ngn hng pht hnh tin hnh thanh
ton b chng t.
Thc t l cc ngn hng nc ngoi trc khi gi BCT i tin ngn
hng pht hnh tin hnh kim tra BCT v khi pht hin c sai st trong
BCT cng phi in thng bo cho NHPH v xin b qua sai bit. Vy nu
BCT sau khi c chuyn n cho NHPH m pht hin thm nhng sai bit
m ngn hng i tin cha cp n trong in xin b qua sai bit th
NHPH c thanh ton BCT khng? V vn ny, UCP thc s vn cha gii
quyt c. Tuy nhin, mt s ngn hng thng mi cng c nhng quy
nh c th v vn ny.
Theo quy nh ca Techcombank: Trng hp Techcombank gi
in chp nhn sai st c thng bo trc nhng khi nhn c BCT v
kim tra pht hin thm cc li sai st khc ngoi cc li m NH nc ngoi
cp trong in th Techcombank vn c quyn t chi thanh ton BCT khi
khch hng khng chp nhn thm cc li sai st m Techcombank thng bo
thm sau ny.
NHNo&PTNTquy nh nh sau: khi nhn chng t kim tra nu pht
hin thm sai st, TTV phi bo co ph trch phng v lnh o chi nhnh
t chi thanh ton v ghi r l ch s nh ot ca ngn hng i tin
ng thi thng bo khch hng cho kin.
Vy r rng l khi p dng UCP 600 mt s ngn hng bit trin khai
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nhng quy nh trn thnh nhng quy tc v cm nang ring cho doanh
nghip mnh. T nng cao c sc cnh tranh v trnh c nhng
tranh chp lin quan n vic kim tra BCT thanh ton.
Bc 3: KSV kim tra li kt qu kim tra chng t ca TTV ng thi
kim tra h s v d liu m TTV nhp.
KSV ph duyt giao dch nu chp nhn kt qu kim tra chng t v d
liu m TTV nhp.
KSV t chi giao dch nu khng chp nhn kt qu kim tra chng t
v/ hoc d liu m TTV nhp. KSV cn ghi l do t chi, gch cho v
hu bn nhp m TTV in (nu c) v chuyn h s li cho TTV b
sung, chnh sa.
Bc 4: TTV fax thng bo BCT v ti khch hng.
Bc 5: TTV nhc nh khch hng chun b tin thanh ton BCT ph
hp
Trong thc t thng xy ra 2 tnh hung: l khch hng c tin
thanh ton v khch hng khng c tin thanh ton. Trong trng hp
khch hng khng c tin thanh ton th ngn hng s thc hin vic cho
vay, ghi n ti khon ca khch hng. Vic ny hu ht ch xy ra i vi
nhng khch hng quen thuc ca ngn hng. V trong trng hp nu khch
hng khng phi l bn hng quen thuc th i a s cc ngn hng s yucu khch hng k qu 100% v nh vy s him khi xy ra trng hp
khch hng khng tin thanh ton BCT.
2. Khi ngn hng thng mi l ngn hng thng bo
Nh cp trn, trong quy trnh thanh ton quc t thng c s
tham gia ca t nht mt ngn hng ng vai tr l ngn hng thng bo th
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tn dng (hay ni cch khc l ngn hng ca ngi hng li, ngn hng
ti nc ngi xut khu). Vy khi ng vai tr l ngn hng thng bo L/C,
mt s ngn hng tun th UCP 600 v ISBP 681 nh th no trong quy trnh
nghip v ca mnh?
Quy trnh thng bo th tn dng hng xut c th hin nh sau:
(1 ) Kim tra v thng bo L/C: Hu ht cc ngn hng thng mi Vit
Nam u quy nh rng vic kim tra v thng bo L/C phi tun th UCP
600 v ISBP 681. Tuy nhin ch c mt s ngn hng nu v quy nh r
vic kim tra nh th no trong quy trnh nghip v ca mnh.
i vi cc ngn hng thuc s hu ca nh nc
Theo quy nh ca Ngn Hng Nng Nghip v Pht Trin Nng Thn
Vit Nam (NHNo&PTNT),Ngn Hng u T v Pht Trin Vit Nam (BIDV)
th khi nhn c L/C v thng bo L/C (tu chnh L/C), thanh ton vin c
trch nhim nh sau:
- Kim tra L/C phi ng mu Swift (nu gi bng Swift), c xc nhn
m kho ng (nu m bng Telex).
- L/C phi c dn chiu UCP 600
- Kim tra tn, a ch ngi hng li, cc ch dn ca ngn hng pht
hnh v vic thng bo L/C (thng bo trc tip hay qua ngn hng th
hai...), loi L/C la chn hnh thc thng bo cho ph hp.
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i vi cc ngn hng TMCP:
Ngn Hng ng Nam (Seabank): Khi nhn c L/C hoc sa iL/C t pha NHPH, Seabank s gi thng bo theo mu ca Seabank trong
vng 1 ngy. Khch hng s c Seabank lu v nhng im quan trng
hoc nhng im c th xy ra sai st khi lp b chng t xut trnh trn
thng bo ca Seabank. Seabank s t vn min ph cho khch hng khi lp
BCT.
Ngn Hng TMCP Hng Hi (Maritime bank): Ngn Hng Hng Hi tipnhn v thng bo nguyn bn L/C do ngn hng nc ngoi pht hnh cho
khch hng bng vn bn sau khi kim tra tnh chn thc ca L/C.
Ngn Hng Ngoi Thng Vit Nam (Vietcombank): Nhn c L/C
hoc sa i L/C t pha ngn hng nc ngoi, Vietcombank kim tra tnh
chn thc ca L/C hoc sa i L/C v thng bo n khch hng qua in
thoi. Bn gc L/C hoc sa i L/C s c giao trc tip khch hng ti trs Vietcombank hoc qua dch v bu in.
Ta thy rng hu ht cc ngn hng u tun theo quy nh ca UCP
600(iu 9b) khi tin hnh thng bo th tn dng. l phi kim tra tnh
chn thc ca tn dng trc khi thng bo cho khch hng v trong thng
bo th tn dng phi phn nh chnh xc cc iu khon hoc sa i
nhn.
(2) Thng bo cho ngn hng pht hnh v vic nhn L/C, sa i L/C
hoc kin khch hng v sa i L/C nu c yu cu.
Khi lm iu ny, cc ngn hng tun th cht ch nhng quy nh
ca UCP 600 (iu 10d, iu 12).
Thc t khi tin hnh thng bo L/C, mt s ngn hng cng p dng
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ngi hng li, Chi nhnh phi thng bo cho Ngn hng nc ngoi v S
qun l v tnh trng ca L/C
- T chi thng bo nhng sa i L/C m L/C gc khng do NHNo
thng bo, hoc sa i nhn c sau khi NHNo gi chng t i tin
Ta c th thy rng quy nh ca Ngn Hng Nng Nghip v Pht Trin
Nng Thn kh y v chi tit. iu s gip ch cho cc thanh ton vin
rt nhiu trong qu trnh kim tra b chng t.
(3) Thu ph thng bo:
Ph thng bo do ai chu? Ngi hng li hay ngi xin m L/C?
Tin hnh thu ph thng bo theo biu mu quy nh hin hnh ca cc
ngn hng.
Ta c bng biu ph thng bo L/C ca mt s ngn hng:
Bng 1: Biu ph thng bo L/C ca mt s ngn hng.Ngn Hng Ph thng bo
Hdbank 12USDNHNo&PTNT 20 USDVietcombank 20 USDBIDV 15 USDTechcombank 15 USDMaritimebank 20 USDOceanbank 15 USD
Vrbank 20USDSeabank 15USD
Ngun: Tng hp
(4) Tip nhn chng t:
- TTV tip nhn b chng t ca khch hng xut trnh km bn gc
L/C, cc sa i L/C lin quan (nu c) cng th thng bo L/C, cc sa i
L/C c xc nhn m/ ch k ng ca ngn hng thng bo v th yu cu
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thanh ton theo mu.
- Trc khi k nhn chng t, kim tra s b cc loi chng t, s lng
ca tng loi chng t k trn v th yu cu thanh ton ca khch hng, phi
ghi r ngy, ng k s tham chiu, nhp d liu vo my tnh.
(5) Kim tra chng t: Sau khi nhn c BCT ca khch hng xut
trnh i tin hng xut, cc ngn hng c nhim v kim tra BCT. Vic kim
tra chng t da trn UCP 600. Mt s ngn hng quy nh v vic kim tra
chng t nh sau:
i vi cc ngn hng thuc s hu nh nc:
Ngn Hng Nng Nghip v Pht Trin Nng Thn Vit Nam (NHNo &
PTNT): - Kim tra chng t ngay sau khi nhn c y cc chng t do
khch hng xut trnh. K xc nhn vo mt sau ca L/C gc tr gi BCT xut
trnh. Vic kim tra chng t phi c thc hin khn trng v m bo
ng quy nh ca UCP 600.
- Kim tra s ph hp v ni dung, s lng chng t so vi cc iu
khon quy nh trong L/C v sa i L/C (nu c). Kim tra s ph hp gia
cc chng t vi nhau, kim tra s ph hp ca cc chng t vi UCP 600.
Khi kim tra m pht hin thy sai st, TTV phi thng bo ngay cho khch
hng v nu r tng sai st ca chng t khch hng sa cha, v ch giao
li cho khch hng nhng chng t cn thay i, sa cha.
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Ngn Hng u T v Pht Trin Vit Nam (BIDV) quy nh nh sau:
- Khch hng nn xut trnh chng t ti BIDV trc ngy quy nhtrong L/C
- Trng hp L/C khng quy nh th p dng 14c UCP600 (vic xut
trnh khng c mun hn 21 ngy dng lch sau ngy giao hng. Tuy
nhin BIDV cng lu khch hng l cng nn xut trnh sm mt vi ngy
BIDV c thi gian kim tra chng t. V trong trng hp chng t c
pht hin c s sai bit th khch hng cn c thi gian b sung, sa cha phhp vi quy nh ca L/C.
- Sau khi nhn h s, BIDV s kim tra v thng bo ngay cho khch
hng v cc im cha ph hp khch hng chnh sa.
i vi cc ngn hng TMCP:
Ngn Hng Phng ng(OCB) quy nh nh sau: - Sau khi nhn c
h s ca khch hng, OCB s tin hnh kim tra v thng bo cho khch
hng v tnh hp l ca BCT ngay trong ngy.
- Sau khi hon tt b chng t theo ng yu cu ca L/C v tu chnh
L/C (nu c), OCB s gi b chng t km theo Th i tin n Ngn hng
pht hnh L/C.
Ngn Hng cc doanh nghip ngoi quc doanh Vit Nam (VPBank)cng quy nh: Sau khi nhn c BCT ca khch hng, VPbank s tin hnh
kim tra ngay trong ngy ri s thng bo li cho khch hng v tnh trng
BCT.
Ta thy rng khi tin hnh kim tra BCT hng xut, hu ht cc ngn
hng thng mi Vit Nam u tun th tiu chun kim tra chng t ca
UCP600 v B Tp Qun Ngn Hng Tiu Chun Quc T (ISBP681).Tuy
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nhin mi ngn hng li c bc quy trnh nghip v khc nhau. Ta c th
thy im ni bt khi ng dng UCP kim tra BCT ca hu ht cc ngn
hng thng mi l: Cc ngn hng u c gng kim tra tnh trng b
chng t ngn hng xut trnh i tin cng sm cng tt (OCB v VPbank
tin hnh kim tra ngay trong ngy, NHNo quy nh kim tra ngay khi nhn
c b chng t, vic kim tra phi khn trng v tun th UCP600)
kp thi lu khch hng v nhng sai st ca BCT khch hng kp thi
sa cha. T s gim thiu chi ph cho cc doanh nghip trong trng hp
BCT b t chi thanh ton (Theo c tnh, mi ln b chng t b t chi
thanh ton, cc doanh nghip s phi chu chi ph l t 50-2500USD) (Ngun
Ngn Hng Quc T VIB). Mt im ni bt khc ca mt s ngn hng
thng mi khi ng dng tiu chun kim tra chng t ca UCP l: Mc
d UCP khng c quy nh r rng v vic cc ngn hng thng bo khng
phi kim tra BCT trong trng hp no? Tuy nhin v vn ny, mt s
ngn hng cng quy nh c th trong quy trnh nghip v ca mnh. ivi NHNo&PTNT th NHNo s khng phi kim tra BCT, tr vic k nhn
loi, s lng chng t v ngy gi nhn chng t trong trng hp: L/C
quy nh chng t xut trnh, thanh ton ti NHPH (available with issuing
bank by payment) hoc ngn hng khc do NHPH ch nh (available
with.Xbank by payment). Trong trng hp khch hng c yu cu,
NHNo c th gip khch hng kim tra chng t m khng chu trch nhimg v trn th gi chng t khng xc nhn tnh trng BCT.
(6) Gi chng t v i tin: Sau khi kim tra tnh hp l ca BCT, ngn
hng s gi BCT i i tin NHPH hoc NH ch nh thanh ton.
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i vi cc ngn hng thuc s hu nh nc:
Ngn Hng Nng Nghip v Pht Trin Nng Thn Vit Nam (NHNo &PTNT) quy nh: Vic gi chng t i v i tin tun th 35 UCP600 S
min trch dch thut v chuyn giao chng t. Theo 35 UCP600, ngn
hng khng c ngha v hoc trch nhim v nhng hu qu pht sinh t s
chm tr, mt mt trong chuyn tin, b ct xn hoc cc sai st khc pht sinh
trong bt c truyn in tn hoc chuyn giao th t hoc chng t, nu cc
in tn, cc th t hoc cc chng t c chuyn hoc gi i ph hp vi
cc yu cu quy nh trong tn dng, hoc nu ngn hng c th c sngt
kin trong vic la chn dch v chuyn giao khi tn dng khng c hng
dn c th..
Theo ng tinh thn ca , NHNo&PTNT quy nh v vic chng t
b tht lc trn ng i nh sau:
*1.NHNo khng chu trch nhim i vi nhng b chng t b tht lctrn ng i, m ch c trch nhim cung cp nhng thng tin lin quan n
vic gi chng t.
*2.Trng hp khch hng yu cu h tr, chi nhnh c th thng bo
cho ngn hng pht hnh L/C (hoc ngn hng c ch nh hon tr) v vic
mt chng t, ngh thanh ton bng b chng t sao hoc pht hnh th
bo lnh nhn hng.
Ngn Hng u T v Pht Trin Vit Nam BIDV: Khng c quy nh c
th v vn ny. BIDV quy nh vic kim tra v gi chng t i i tin
tun th ng theo UCP600 v ISBP681.
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i vi cc ngn hng TMCP:
Ngn hng TMCP K Thng Vit Nam Techcombankquy nh nh sau:Vic thng bo th tn dng ca Techcombank tun theo nhng quy nh ca
UCP600 v ISBP681.Trong trng hp Techcombank thng bo v chuyn
th tn dng i tin NHPH (hoc ngn hng ch nh hon tr) m b chng
t b tht lc trn ng i, khi y Techcombank cng khng chu trch
nhim g. Tuy nhin Techcombank c th gip khch hng lin h vi NHPH
(ngn hng ch nh) xin thanh ton vi chi ph thuc v khch hng.
Ta c th thy rng, hu ht cc ngn hng u bt kp, lm quen v
dn ng dng tinh thn b tp qun mi ca ICC. Tuy bc u cn b
ng v nhng thay i ng k ca b tp qun mi, nhng nhng quy nh r
rng, c th trong quy trnh nghip v gip cc ngn hng trnh c
nhng tranh chp v b chng t.
3. Khi ngn hng thng mi l ngn hng xc nhn
Xc nhn th tn dng l nghip v ng vai tr khng nh trong vic
to nn thnh cng ca thng mi quc t ni chung v hp ng ngoi
thung ni ring. Trong thng mi quc t, ngi xut khu mun nhn
c tin ri mi giao hng, cn ngi nhp khu li lun mun nhn c
hng ri mi tr tin. Phng thc tn dng chng t vi s tham gia ca
ngn hng l bn trung gian gii quyt c xung t gia hai bn muabn. Khi tn dng c m th ngi xut khu mi giao hng, v ngc
li ngi nhp khu ch nhn c hng khi tr tin hoc chp nhn tr tin.
Tuy nhin, trong trng hp hai bn mua bn cha c quan h kinh doanh
bun bn vi nhau, ngn hng pht hnh L/C khng phi l ngn hng c uy
tn trn trng quc t th bn xut khu li mun c mt s m bo hn na
cho mnh. l yu cu th tn dng phi c xc nhn hay ni cch khc yu
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cu mt ngn hng c uy tn m bo thanh ton trong trng hp NHPH
khng c kh nng thanh ton. Th tn dng xc nhn c bit hu ch trong
trng hp hai bn mua bn cha c quan h ngoi thng nhiu, cha tin
tng ln nhau v bn xut khu cha thc s tin tng vo uy tn, tim lc
ti chnh ca NHPH. Vy khi ng vai tr l ngn hng xc nhn th tn dng
th trch nhim ca ngn hng thng mi c UCP 600 quy nh nh th
no? Ngn hng thng mi s thc hin quy trnh nghip v ra sao?
Theo UCP 600 trch nhim ca NHXN tng t nh trch nhim ca
NHPH: l cam kt tr tin, cam kt thanh ton th tn dng khi BCT xut
trnh ph hp. Do yu cu t ra cng tng t nh l khi ngn hng
thng mi l NHPH. Do vy vic kim tra BCT xut trnh cng phi tun
th nghim ngt quy trnh kim tra khi ng vai tr l NHPH L/C. Tuy nhin
theo 8 (a) UCP 600 th NHXN c trch nhim thng lng thanh ton
min truy i khi L/C c gi tr thng lng thanh ton ti NHXN, cn nu
L/C c gi tr thanh ton ti NH ch nh m ngn hng ny khng thng
lng thanh ton th NHXN s phi thanh ton. Do vy, khi nhn c BCT
i tin gi n, NHXN phi kim tra tnh ph hp ca BCT so vi UCP 600,
vi L/C v gia cc chng t vi nhau.
Thc t hin nay, cc ngn hng thng mi thng xc nhn L/C do
ngn hng i l, hoc NH c mi quan h vi ngn hng mnh. Bi v thc t
l khi ng xc nhn L/C, ngn hng b rng buc khng th hu b i
vi vic thanh ton hoc thng lng thanh ton. Do vy, nu ng xc
nhn tn dng th do mt ngn hng no pht hnh, NHXN cng phi
c s hiu bit v NHPH th tn dng, v kh nng ti chnh, nng lc hot
ngng thi NHXN cng phi c s hiu bit i vi doanh nghip xut
nhp khu, v hp ng mua bn ngoi thng, v c bit l nhng iu
khon quy nh trong th tn dng. T mi c th trnh c ri ro cho
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NHXN khi xc nhn L/C. V iu quan trong hn c l vic kim tra BCT
xut trnh ca NHXN khi phi thanh ton, thng lng thanh ton. Quy trnh
kim tra BCT tng t nh quy trnh kim tra BCT ca NHPH L/C. Mt s
ngn hng thng mi c quy nh c th v vic xc nhn L/C
i vi ngn hng thuc s hu nh nc:
NHNNo c quy nh nh sau:
- i vi L/C do ngn hng i l ca NHNo pht hnh yu cu NHNo
thng bo km xc nhn, trc khi chuyn L/C cho chi nhnh, trong vng 8hlm vic t khi nhn c in, S Qun L c trch nhim:
+ Kim tra uy tn ca NHPH, hn mc xc nhn L/C trong thanh ton
vi NHN0.
+ Cc iu kin hon tr, iu kin thanh ton ca L/C khng c quy
nh bt li cho vic i tin ca NHNo. NHNo ch xem xt xc nhn L/C
nu ngn hng m L/C chp nhn sa i cc iu khon bt li .
+ L/C phi l tr tin ngay v cho php i tin bng in, hn ch chit
khu chng t ti NHNo.
+ L/C quy nh: Vn n lp theo lnh ca ngn hng pht hnh v ton
b vn n gc c xut trnh qua chi nhnh NHNo.
+ Khch hng (ngi th hng L/C phi l ngi c tn nhim, c quanh thanh ton tt i vi NHNo
+ Mt hng xut khu c gi c hp l, d tiu th trn th trng quc t
v c php xut khu
+ Lm r ph xc nhn L/C do bn no chu (ngn hng L/C hay ngi
th hng L/C). Nu ph xc nhn do ngn hng m L/C thanh ton, S Qun
L c trch nhim thu ph ca ngn hng m L/C. Nu ph xc nhn do ngi
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th hng chu, S Qun L thng bo cho chi nhnh thu ph t khch
hng.
- Trong trng hp, L/C khng phi l do ngn hng i l vi NHNo
pht hnh th S Qun L c trch nhim nghin cu v xut ph xc nhn,
mc k qu i vi ngn hng pht hnh( nu cn thit), trnh Tng Gim
c ph duyt xc nhn L/C do ngn hng pht hnh.
+ Nu Tng gim c ng xc nhn L/C do ngn hng khc pht
hnh, khi chuyn L/C cho chi nhnh, S qun l phi gi km theo vn bn
u quyn xc nhn chi nhnh thng bo cho khch hng v ngn hng pht
hnh.
+ Trong trng hp Tng gim c khng ng xc nhn, S Qun L
phi thng bo cho chi nhnh bng vn bn ng thi chuyn tip in chi
nhnh thc hin thng bo L/C khng km xc nhn ca NHNo.
Vy ta thy r rng l trong nghip v xc nhn th tn dng ca mnh,NHNo tun th cht ch quy nh ca UCP 600 m c th y l iu
8d: Nu mt ngn hng c ngn hng pht hnh u quyn hoc yu cu xc
nhn th tn dng nhng ngn hng ny khng sn sng lm vic , th n
phi thng bo khng chm tr cho ngn hng v n c th thng bo tn
dng m khng c xc nhn. c bit hn na, NHNo p dng UCP mt
cch linh hot theo quy trnh nghip v ring ca mnh (khch hng phi lngi c tn nhim, c quan h thanh ton tt vi NHNo, quy nh v mt
hng xut khu) t c th trnh c ri ro khi thc hin dch v xc
nhn th tn dng.
i vi ngn hng TMCP:
Ngn Hng TMCP Ngoi Thng Vit Nam (Vietcombank) cung cp
dch v xc nhn L/C nh sau: Vietcombank cam kt thanh ton (hoc chp
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nhn thanh ton v thanh ton khi n hn) cho BCT xut trnh ph hp vi
cc iu khon, iu kin ca L/C do ngn hng nc ngoi pht hnh cho
khch hng. Khi s dng dch v xc nhn L/C ca Vietcombank, khch hng
c Vietcombank m bo, do vy s loi tr c ri ro t pha ngi nc
ngoi.
iu kin s dng sn phm: khch hng yu cu i tc nhp khu
pht hnh L/C c cc iu khon sau:
L/C cho php xc nhn (with confirmation hoc may add confirmation)
Ch nh Vietcombank l ngn hng xc nhn v ngn hng thanh ton.
Cho php i tin bng in hoc i tin ngn hng hon tr theo cam
kt hon tr hoc cho php ghi n ti khon ngn hng pht hnh ti
Vietcombank.
Khch hng nn tham kho kin ca Vietcombank trc khi k kt hp
ng xut nhp khu s dng L/C xc nhn qua Vietcombank.
Khi thc hin xc nhn th tn dng, nh cp trn, cc ngn hng
cn phi quan tm n vn ph xc nhn do ai tr? NHPH, ngi yu cu
pht hnh th tn dng hay l ngi hng li L/C? t c k hoch thu
ph xc nhn. V mi ngn hng c mt mc ph c th.
Sau y l biu ph xc nhn ca mt s ngn hng khi xc nhn th tn
dng ca ngn hng i l pht hnh:
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Bng 2: biu ph xc nhn ca mt s ngn hng.
Ngn hng Mc ph xc nhn
NHNo&PTNT 0,2% tr gi L/C, ti thiu 10USD, ti a 150 USD
Maritimebank1,2-1,5%/Nm, ti thiu l 45USD, thi gian ti thiu
tnh ph l 30 ngy.
Hdbank 0,25%/ qu, ti thiu l 25USD
Eximbank 0,083%/thng( tnh theo ngy), ti thiu 25 USD.
southernbank Ti thiu l 40 USD, theo tho thun
HNVCbank Thu theo biu ph p dng cho cc ngn hng i l
VRbankT l tho thun tnh trn tr gi th tn dng tnh t
ngy xc nhn n ngy ht hn
Ngun: Tng hp
4. Khi ngn hng thng mi l ngn hng thng lng thanh ton.
UCP 600 quy nh v thng lng thanh ton nh sau: thng lng
thanh ton l vic ngn hng ch nh mua cc hi phiu (k pht i tin
ngn hng khc, tr ngn hng ch nh) v/ hoc cc chng t khi xut trnh
ph hp bng cch tr tin trc hoc ng tin trc cho ngi th hng vo
hoc trc ngy lm vic ngn hng m vo ngy ngn hng ch nh c
hon tr tin. y tr tin trc (advancing) c hiu l ngn hng thng
lng s mua tr tin ngay hi phiu v/ hoc b chng t vi mt gi thothun, thng gi l chit khu hi phiu. C hai loi chit khu hi phiu l
chit khu truy i (nu b chng t b NHPH t chi thanh ton th ngn
hng chit khu c quyn truy i ngi chit khu BCT) v chit khu
min truy i (trong trng hp BCT b NHPH t chi thanh ton th ngn
hng mua li BCT khng c quyn truy i ngi chit khu BCT). Do
vy khi quyt nh thc hin chit khu min truy i, ngn hng thc hin
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chit khu phi chc chn rng BCT l hp l v c thanh ton bi NHPH
nhm trnh ri ro BCT khng c thanh ton. Cn ng tin trc c hiu
trong hai trng hp: khng dngt hi phiu lm phng tin i tin v cho
vay BCT trn ng i cho php ngn hng v ngi th hng s xc nh
iu kin ca thng lng thanh ton: Khi no thanh ton, s tin bao nhiu.
Cng vi quy nh ti iu 12 (c), UCP600 kin quyt ngn chn xu
hng coi vic kim tra chng t v gi chng t i nh l hnh ng
thng lng thanh ton
UCP600 cng c s phn bit gia thanh ton v thng lng thanh
ton. Theo , nu ngn hng ch nh mua li hi phiu/ b chng t i tin
ngn hng khc th l thng lng thanh ton, cn vic mua hi phiu, b
chng t i tin chnh mnh th c hiu l thanh ton (tr tin ngay, chp
nhn hoc cam kt tr chm).
Vy ta s nghin cu quy trnh ca ngn hng thng mi trn hai kha
cnh: chit khu b chng t v ng tin trc b chng t.
Chit khu b chng t: cc ngn hng chit khu (mua t) BCT
hng xut c cc doanh nghip xut trnh n ngn hng. Hu ht cc ngn
hng v nghip v chit khu BCT hng xut u c quy nh tng t nhau.
l tun theo UCP600 v B Tp Qun Ngn Hng Tiu Chun Quc T
ISBP681.Khi mua t BCT th ng nhin ngn hng tr thnh ch s
hu ca l hng. Khi y nh nhp khu mun c BCT i nhn hng th
phi tr tin cho ngn hng (ch khng phi ngi xut khu). Nu nh nhp
khu t chi khng tr tin th ngn hng c quyn pht mi l hng v thu
tin v.
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i vi ngn hng thuc s hu nh nc:
NHNo &PTNTc quy nh nh sau:- Chit khu min truy i: NHNo quy nh r chit khu min truy i
l vic NHNo mua t BCT v chu ri ro khi ngn hng pht hnh L/C t
chi thanh ton hoc khng c kh nng thanh ton NHNo s chit khu min
truy i BCT trong trng hp: L/C c NHNo xc nhn v b chng t
hon ton ph hp vi nhng iu kin v iu khon ca L/C. Trong trng
hp chit khu min truy i, TTV s cn c vo iu kin chit khu v tnhtrng BCT xut kin v vic chp nhn chit khu min truy i, t l
chit khu l bao nhiu. Nu t chi chit khu min truy i th nu r l do
t chi. Nu BCT c chp nhn chit khu, nhng t l chit khu khc vi
ngh ca khch hng, chi nhnh cn phi thng bo khch hng xc
nhn li.
- Chit khu c truy i:
+ NHNo thc hin chit khu chng t c quyn truy i khch hng
nu NHPH t chi thanh ton v khng c kh nng thanh ton.
+ iu kin NHNo thc hin chit khu c truy i: NHPH l ngn
hng c uy tn ln; th trng truyn thng, mt hng c php xut khu ti
Vit Nam; khch hng c hot ng giao dch thng xuyn ti NHNo, vay,
tr sng phng, hot ng kinh doanh tt, tnh hnh ti chnh lnh mnh.
NHNo cng quy nh t l chit khu ti a l 95% gi tr BCT v thi
hn chit khu l khng qu 60 ngy i vi L/C tr ngay v ti a bng thi
hn tr chm cng thm 10 ngy i vi L/C tr chm.
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Ngn Hng u T v Pht Trin Vit Nam BIDV:
- Chit khu min truy i: BIDV s mua t b chng t v chu ri rokhi khch hng khng tr tin.
- Chit khu c truy i: BIDV s chit khu chng t v c quyn
truy i nu khch hng nc ngoi t chi thanh ton b chng t.
i vi ngn hng TMCP:
Ngn Hng Thng Mi C Phn Quc T Vit Nam (VIBank) quy nh
nh sau: cc doanh nghip c th chit khu b chng t hng xut ti VIB
trong trng hp:
- L/C tr tin ngay, khng hu ngang, cho php i tin bng in hoc
bng chng t. Nu l L/C tr chm th phi c in hoc th chp nhn thanh
ton ca ngn hng nc ngoi.
- Ngn hng pht hnh, thanh ton L/C phi l ngn hng c uy tn trnth trng quc t.
- Chng t xut trnh ph hp vi cc iu khon v iu kin ca L/C,
tun th UCP600 v ISBP681. Trong trng hp chng t c sai st th ngn
hng nc ngoi ng b qua sai st v chp nhn.
- Doanh nghip phi c tnh hnh ti chnh tt, c kinh nghim, uy tn
trong hot ng xut nhp khu, th trng quen thuc v c quan h giaodch thng xuyn vi VIBank.
- VIBanks cn c vo cc yu t trn a ra quy nh v t l chit
khu, hnh thc chit khu( truy i hay l min truy i). Tuy nhin trong
mi trng hp, t l chit khu u khng vt qu 95% gi tr BCT.
- Ngn Hng Phng ngquy nh chit khu (mua t) BCT nh sau:
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OCB thc hin chit khu b chng t xut khu nhm h tr qu khch
nhanh quay vng vn, t l chit khu tu thuc iu kin c th ca b
chng t.
- Nu b chng t hon ton ph hp vi L/C hoc tu chnh L/C( nu
c):
+ i vi L/C tr ngay: t l ti a l 95% tr gi hi phiu
+ i vi L/C tr chm: t l ti a l 80% tr gi hi phiu.
- Nu b chng t bt hp l vi nhng u kin, iu khon ca L/C
hoc tu chnh L/C( nu c) th t l c th tu thuc vo mc bt hp l
ca BCT (Trch: Dch v thanh ton quc t- OCB)
Ngn hng MHB cng quy nh tng t nh NHNo l ti a l 60
ngy i vi BCT tr ngay v ti a bng thi hn thanh ton tr chm cng
thm 10 ngy i vi L/C tr chm. T l chit khu cng khng vt qu
95% gi tr BCT.
Ta c th thy rng trong thc t mt s ngn hng ng dng quy
nh ca UCP600 v ISBP681 khi chit khu BCT kh linh hot v ph hp
vi tnh hnh hin nay ca cc ngn hng Vit Nam: Kh nng ti chnh cn
hn ch, kh nng hiu bit v mi quan h vi cc ngn hng ln trn th
gii cng cn nhiu hn chdo vy cc ngn hng la chn gii php an
ton cho mnh. l phi p ng c nhng quy nh nht nh th mi
thc hin nghip v chit khu BCT.
ng tin trc b chng t:
Nghip v ng tin trc cho BCT theo L/C em li li ch cho nh xut
khu. Trong trng hp sau khi giao hng v lp BCT thanh ton xut trnh
i tin m cha nhn c tin t pha ngn hng nc ngoi trong khi
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nh xut khu li ang cn tin phc v cho hot ng sn xut kinh doanh
th nh xut khu c th mang BCT n ngn hng xin ng tin trc. Tu
theo nhu cu s dng vn ca mnh m khch hng xin ng trc bao nhiu
tin (bao nhiu phn trm gi tr ca BCT). UCP c quy nh v nghip v
ny trong iu 2 (thng lng thanh ton) tuy nhin khng c mt ch dn
c th no v cc bc quy trnh nghip v. Do vy, trong hot ng kinh
doanh ca mnh mi ngn hng u t ra cho mnh mt quy trnh thc hin
ring nhng vn tun th theo ng quy nh ca ICC. Ta c th k n y
l Ngn Hng Thng Mi C Phn Hng Hi Vit Nam v HSBC Vit
Nam. Hai ngn hng ny c quy nh kh r rng v chi tit v vn ng
tin trc b chng t.
Ngn Hng TMCP Hng Hi Vit Nam (maritimebank) quy nh v
nghip v ny nh sau: Ngn Hng Hng Hi thc hin chit khu c truy i
hi phiu km theo cc chng t L/C di hnh thc ng trc cho khch
hng. s tin ng trc tu thuc vo tng trng hp c th nhng ti a
khng vt qu 95% gi tr hi phiu. Khi nhn c s tin thanh ton t
ngn hng nc ngoi, Ngn Hng Hng Hi thu hi khon tin ng
trc cho khch hng v thu cc khon ph c lin quan, trc khi thanh ton
phn cn li cho khch hng. Ngn Hng Hng Hi thc hin truy i s tin
ng trc, li v cc chi ph c lin quan trong trng hp ngn hng nc
ngoi t chi thanh ton.
(Trch: Dch v thanh ton quc t- NHTMCP Hng Hi Vit Nam)
Vy bng vic thng lng thanh ton b chng t hng xut, ngn
hng thng mi gip cho cc doanh nghip xut khu c vn p ng
nhu cu sn xut kinh doanh. iu thc s ng vai tr khng nh trong
vic thc y thng mi quc t c bit l hot ng xut khu pht trin.
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C mt cu hi c t ra l: Ngn hng c thng lng thanh ton b
chng t hng nhp khng? V khi thng lng b chng t hng nhp, quy
trnh nh th no?
Ngn Hng HSBC thc hin quy trnh thng lng b chng t hng
nhp nh sau: Khi doanh nghip Vit Nam l bn nhp khu, mun c BCT
i nhn hng th doanh nghip phi thanh ton hoc chp nhn thanh ton.
Khi BCT v n HSBC v sau khi kim tra HSBC thy rng BCT hon ton
ph hp vi th tn dng, vi UCP 600 v ISBP 681. Khi y HSBC s thanh
ton cho ngi xut khu bng ngun vn ca mnh. Nh vy BCT thuc
v HSBC v HSBC l ch s hu ca hng ho. Nu doanh nghip nhp khu
Vit Nam mun c BCT i nhn hng th phi thanh ton cho HSBC.
Trong trng hp doanh nghip khng nhn BCT th HSBC s pht mi l
hng thu tin v.
Trong thc t hot ng ca mnh, cng c trng hp HSBC thanh ton
tin hng cho ngi xut khu trc khi nhn c BCT. Trong trng hp
ny ri ro hon ton thuc v HSBC nu ngi xut khu khng chuyn giao
chng t th HSBC cng khng th i tin ca ngi nhp khu Vit Nam.
Tuy nhin trng hp ny rt him khi xy ra v HSBC ch chp nhn thanh
ton tin hng trc cho ngi nhp khu khi ngi c quan h thn thit
vi HSBC, c uy tn v HSBC thc s tin tng. Hoc trong trng hp ngn
hng thng bo nc ngi xut khu l ngn hng i l ca HSBC v
BCT c chuyn n ngn hng thng bo v HSBC nhn c in
t pha ngn hng thng bo l BCT hon ton ph hp. Khi y HSBC s
chuyn tin thanh ton n pha ngn hng thng bo trc khi nhn c
BCT ngn hng ny chuyn n.
(Theo HSBC Vit Nam)
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R rng l khi thc hin nghip v chit khu BCT (mua t) nh trn,
HSBC cung cp mt khon tn dng cho bn xut khu (bng vic tr tin
trc). i vi b chng t hng xut khi m doanh nghip Vit Nam l bn
xut khu, khon tn dng y l v cng cn thit i vi cc doanh nghip
ca chng ta. Bi v cc doanh nghip ca chng ta tim nng ti chnh cn
hn hep, thiu vn. Do vy s gip cc doanh nghip lun chuyn vn nhanh,
p ng nhu cu giao dch ngy cng nhiu.
II. nh gi chung v tnh hnh ng dng UCP 600 v ISBP 681.
Mc d UCP 600 chnh thc c hiu lc t ngy 1/7/2007 nhng trc
khi UCP 600 c hiu lc, hu ht cc ngn hng thng mi Vit Nam u
chun b tinh thn lm quen v ng dng UCP ngay khi UCP 600 c hiu lc.
Ngn Hng Thng Mi C Phn Quc T Vit Nam (VIBank) m lp
o to cn b v UCP mi, hng dn quy trnh nghip v theo bn sa i
ln th 6 ca ICC. V thc t l ngay sau khi UCP 600 c hiu lc, VIBank thng bo n khch hng ca mnh l VIBank chnh thc p dng UCP
600 v phng dch v khch hng ca VIBank sn sng t vn cho khch
hng v bn UCP mi v nhng im doanh nghip cn lu khi p dng
UCP 600. Bn cnh VIBank cng t chc mt bui hi tho gii thiu b
tp qun quc t mi (UCP 600) n cc doanh nghip. Trong cuc hi tho
VIBank c gng gii thiu mt cch ngn gn, hm sc v d hiu nht v
b tp qun mi n doanh nghip. Hi tho ca VIB c mt hn 200 doanh
nghip l bn hng quen thuc ca VIB din ra vo ngy 15/11/2007.
Sau Khi UCP 600 bt u c hiu lc, NHTMCP Qun i (Military
Bank) cng bt u hng khch hng s dng UCP 600 thay cho UCP 500.
Nhiu doanh nghip nhp khu ban u mun s dng UCP 500 v quen
thuc vi bn iu l ny, li cha c thi gian tm hiu k v UCP 600
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ch thy duy nht im khc bit l phi thanh ton sm hn cho nh xut
khu, tuy nhin sau khi cc T