INCOTERM 2000 1

INCOTERM 2010 5

Incoterm 2000
Incoterms 2000 gm 13 iu kin giao hng mu, chia thnh 4 nhm: C, D, E, F. C th nh sau:
I. Nhm C (Ph vn chuyn tr)
CFR Tin hng v cc ph
CIF Tin hng, bo him v cc ph
CPT Cc ph tr ti in n
CIP Cc ph v ph bo him tr ti im n
II. Nhm D (ni n)
DAF Giao hng ti bin gii
DES Giao t tu ch hng ni n
DEQ Giao hng ti cu cng ni n
DDU Giao hng cha np thu
DDP Giao hng np thu
III. Nhm E (ni i)
EXW Giao hng ti xng
IV. Nhm F (Ph vn chuyn cha tr)
FCA Giao hng cho ngi vn chuyn
FAS Giao hng dc mn tu
FOB Giao hng ln tu

Ngi bn Ngi mua
CFR Tin hng
v cc ph
K kt hp ng chuyn
ch ng bin v tr cc
chuyn hng n cng
ch
Ly giy php xut khu,
np thu v l ph xut
khu
Nhn hng khi ho n v
vn n c giao cho mnh
Tr tin chi ph d nu chi ph
cha nm trong cc
Giao hng ln tu
Cung cp cho bn mua ho
n v vn n ng bin
hon ho
Tr tin chi ph bc hng
ln tu
Tr tin chi ph d hng
nu chi ph ny c tnh
vo cc.
Chu mi ri ro v tn tht v
hng k t khi hng qua hn
lan can tu cng bc.

CIF Tin hng,
bo him v cc
ph
Tr cc ph tn cn thit
a hng ti cng quy nh;
Mua bo him hng hi (
phm vi ti thiu) bo v cho
bn mua trc nhng ri ro
trong qu trnh vn chuyn.
Lm th tc thng quan cho
hng ha xut khu.
Chu mi ri ro, mt mt hoc h
hi ca hng ha k t thi im
hng qua lan can ti cng gi
hng.
Chu trch nhim hon thnh th
tc nhp khu
CPT Cc ph
tr ti in n
Giao hng cho ngi chuyn
ch do chnh bn bn ch nh,
Thanh ton cc ph vn ti
ti im n ch nh
Lm th tc thng quan cho
hng ha xut khu
Thanh ton ph bo him, cng
nh mi ri ri ro v hng ha
chuyn t bn bn sang bn mua
khi hng ha c giao cho bn
vn ti u tin.
CIP Cc ph v
ph bo him tr
ti im n
K hp ng chuyn ch v
tr cc n a im ch
quy nh
Ly giy php xut khu,
np thu v l ph xut
khu
Giao hng cho ngi vn
ti u tin
K hp ng bo him cho
hng v tr ph bo him
Cung cp cho ngi mua
ho n, chng t vn ti
thng l v n bo him
hoc bng chng khc
th hin hng c bo
him

Nhn hng khi hng c
giao cho ngi vn ti u
tin, khi ho n, n bo
him v chng t vn ti c
giao cho mnh
Chu ri ro v tn tht k t
khi hng c giao cho ngi
vn ti u tin

DAF Giao hng
ti bin gii
Giao hng ti bin gii quy
nh hoc ti a im quy
nh trc trn bin gii
, sau khi hon thnh
cc th tc v xut khu l
Nhn hng ti bin gii quy
nh hoc ti a im quy
nh trn bin gii .
hng ho cng nh np
thu xut khu v cc thu,
ph, l ph khc lin quan
ti xut khu l hng.
Cung cp cho bn mua cc
chng t cn thit sao cho
ngi mua c th nhn
hng ti bin gii .

Tr tin cc chuyn ch tip
t bin gii ti kho hng ca
mnh.
Hon thnh th tc nhp
khu, np thu nhp khu
cng nh cc thu v ph, l
ph khc lin quan n nhp
khu l hng.
Chu mi ri ro v tn tht k
t khi hng c t di
quyn nh ot ca mnh
a im giao hng trn bin
gii.

DES Giao t tu
ch hng ni n
t hng ha di quyn
nh ot ca bn mua trn
tu chuyn ch ti cng d
hng.
Cung cp vn n hoc
lnh giao hng cng cc
chng t khc sao cho bn
mua c th nhn hng ti
tu.

Nhn hng ti boong tu.
Tr ph bc d hng.
Ly giy php nhp khu, np
thu v l ph nhp khu.

DEQ Giao hng
ti cu cng ni
n
t hng ha di quyn
nh ot ca bn mua
trn cu cng ca cng
ch.
Cung cp vn n hay lnh
giao hng cng cc chng
t cn thit khc sao cho
bn mua c th nhn hng
t cu cng.
Tr tin chi ph bc d
hng.
Ly giy php nhp khu,
np thu, thu quan v l
ph v thu nhp khu nu
hp ng quy nh l trn
cu cng np thu

Nhn hng trn cu cng ca
cng n.
Ly giy php nhp khu, np
thu v ph, l ph nhp khu
nu hp ng quy nh l bn
mua phi np.
Chu mi ri ro v hng ha
khi hng ha t di
quyn nh ot ca mnh.

DDU Giao hng
cha np thu
Thanh ton mi cc ph
xp d, giao nhn,
Lm th tc nhp khu
Lm th tc xut khu
Vn chuyn v chu mi
ri ro v hng ha cho n
khi hng c giao ti a
im ch nh ca bn mua
hng (thng l ti nh
xng ca bn mua),
nhng khng phi np thu
nhp khu v cc khon
thu, ph, l ph nhp khu
khc (nu c).

Np cc khon thu, ph, l
ph nhp khu (nu c) v b
tr nhn hng, d hng t trn
phng tin vn ti xung (ti
a im ch nh ca bn
mua hng).

DDP Giao hng
np thu
Thanh ton mi cc ph vn
chuyn v gnh chu mi ri
ro cho n khi hng ha c
giao cho bn mua
Np mi th thu (nu c)
trc khi hng c giao cho
bn mua, chng hn nh thu
nhp khu
Chu chi ph bc d hng khi
hng vn chuyn n ni
nhn.
EXW Giao
hng ti xng

t hng ho di quyn nh
ot ca bn mua trong thi
hn v ti a im do hp
ng quy nh, bn mua c
th xp hng ln phng tin
vn ti ca mnh
Nhn hng ti a im (xng,
m, kho, n in v.v) ca bn
bn,
Chu mi ri ro v ph tn lo
liu vic chuyn ch v a im
ch
Lm th tc hi quan nhp khu,
v ti quc gia cung cp hng
ha
FCA Giao hng
cho ngi vn
chuyn
Ly giy php xut khu,
np thu v l ph xut
khu.
Giao hng ti a im v
trong thi gian quy nh
cho ngi vn ti cng
cng th nht c
ngi mua ch nh.
Cung cp bng chng v
vic giao hng cho ngi
vn ti (vn n, bin lai
nhn hng).

Ch nh kp thi ngi vn
ti.
K hp ng vn ti v tr
cc vn ti.
Chu ri ro v tn tht v
hng t khi hng c giao
cho ngi vn ti c ch
nh.
Lm th tc hi quan cho
hng nhp khu

FAS Giao hng
dc mn tu
Giao hng dc mn con tu do
ngi mua ch nh
Cung cp chng t hon ho
thng l chng minh hng
c t thc s dc mn tu
Kp thi ch nh tu chuyn ch
K kt hp ng chuyn ch v
tr cc
Ly giy php xut khu
Np thu v l ph xut,
Chu mi ri ro v tn tht v
hng k t khi hng thc s
c giao dc mn tu.
FOB Giao hng
ln tu
Tr cc ph xp hng ln tu,
Lm th tc xut khu cho l
hng. S chuyn dch cc ri
ro din ra khi hng ha vt
qua lan can tu ti cng xp
hng
Thanh ton cc vn ti, ph bo
him
Lm th tc nhp khu hng ha

Incoterm 2010
Trong Icoterms 2010, sp xp cc iu khon ca Incoterm 2000 li thnh hai nhm, trong
bn iu khon DAF, DES, DEQ, DDU c thay th bi hai iu khon DAT, DAP v c
xp vo nhm th nht nh sau:
I. Nhm 1: cc iu khon v giao hng a phng thc:
EXW Giao ti xng
FCA Giao cho nh chuyn ch
CPT Cc ph tr ti
CIP Cc ph v bo him tr ti
DDP Giao hng tr thu
DAT Giao hng ti bi (iu khon mi)
DAP Giao ti ni n (iu khon mi)
II. Nhm 2: cc iu khon v giao hng bng ng bin hoc ng thy ni a:
FAS Giao ti mn tu
FOB Giao ln tu
CFR Tr cc n bn
CIF Tr cc, bo him ti bn
Ngi bn Ngi mua
EXW Giao ti
xng
Nh trn Nh trn
FCA Giao cho
nh chuyn ch
Nh trn Nh trn
CPT Cc ph tr
ti
Nh trn Nh trn
CIP Cc ph v
bo him tr ti
Nh trn Nh trn
DDP Giao hng
tr thu
Nh trn Nh trn
DAT - Giao hng ti
bi (iu khon
mi)
Ngha v chung ca ngi bn
Ngi bn phi cung cp hng
ha v ha n thng mi ph
hp vi hp ng mua bn v
cung cp tt c bng chng ph
hp khc m hp ng c th i
hi.
Bt k chng t no c cp
trong mc A1-A10 u c th l
cc chng t hoc thng ip
in t tng ng nu c
cc bn tho thun hoc tp qun
quy nh.
Giy php, kim tra an ninh v
cc th tc khc
Nu c quy nh, ngi bn phi
t chu ri ro v chi ph ly
giy php xut khu, nhp khu
hoc cc giy php chnh thc
khc v lm tt c t tc hi quan
xut khu, vn ti qua cc
nc.
Hp ng vn ti v bo him
a)Hp ng vn ti
Ngi bn phi chu ph tn k
hp ng vn ti chuyn ch
hng ha ti bn ch nh ti cng
hoc ni n tha thun. Nu
khng tha thun c mt bn
c th hoc khng quyt nh
c theo tp qun, th ngi bn
c th chn mt bn ti cng hoc
Ngha v chung ca ngi mua
Ngi mua phi thanh ton tin hng
nh quy nh trong hp ng mua
bn.
Bt k chng t c cp trong
mc B1-B10 u c th l cc chng
t hoc thng ip in t tng
ng nu c cc bn ng hoc
tp qun quy nh.
Giy php, kim tra an ninh v cc
th tc khc
Nu c quy nh, ngi mua phi t
chu ri ro v ph tn ly c
giy php nhp khu hoc cc giy
php chnh thc khc v lm th tc
hi quan nhp khu hng ha.
Hp ng vn ti v bo him
a) Hp ng vn ti
Ngi mua khng c ngha v i
vi ngi bn v k kt hp ng
vn ti
b) Hp ng bo him
Ngi mua khng c ngha v i
vi ngi bn v k kt hp ng
bo him
Tuy vy, khi ngi bn yu cu,
ngi mua phi cung cp cho ngi
bn cc thng tin cn thit mua
bo him.
ni n tha thun ph hp nht
vi mc ch ca mnh.
b)Hp ng bo him
Ngi bn khng c ngha v vi
ngi mua v k kt hp ng
bo him. Tuy vy, nu ngi
mua yu cu v chu ri ro v chi
ph (nu c), ngi bn phi cung
cp cho ngi mua nhng thng
tin cn thit mua bo him.
Giao hng
Ngi bn phi d hng khi
phng tin vn ti v sau phi
giao hng bng cch t hng ha
di quyn nh ot ca ngi
mua ti bn ch nh nh ti mc
A3 a) cng hoc ni n tha
thun, vo ngy hoc trong thi
hn quy nh.
Chuyn ri ro
Ngi bn phi chu tt c ri ro
v mt mt hoc h hng ca
hng ha cho n khi hng ha
c giao theo mc A4 tr trng
hp mt mt hoc h hng trong
cc trng hp quy nh ti iu
B5.
Phn chia chi ph
Ngi bn phi tr:
a) ngoi cc chi ph pht sinh t
mc A3 a), mi chi ph lin quan
ti hng ha cho n khi hng
c giao theo mc A4; ngoi tr
Nhn hng
Ngi mua phi nhn hng khi hng
ha c giao theo mc A4.
Chuyn ri ro
Ngi mua pha chu mi ri ro v
mt mt hay h hng ca hng ha
k t khi hng c giao theo
mc A4. nu
a) ngi mua khng hon thnh
ngha v ca mnh theo mc B2 th
ngi mua phi chu mi ri ro v
mt mt hay h hng cu hng ha
xy ra t vic , hoc
b) ngi mua khng thng bo theo
mc B7, th ngi mua chu mi ri
ro v mt mt hay h hng ca hng
ha k t ngy tha thun hoc ngy
cui cng ca thi hn tha thun
cho vic giao hng, vi iu kin
hng c phn bit r rng l
hng ca hp ng.
Phn chia chi ph
Ngi mua phi tr:
a) tt c cc chi ph lin quan n
hng ha k t khi hng c giao
theo mc A4
b) cc chi ph pht sinh m ngi
bn chi nu ngi mua khng
hon thnh ngha v ca mnh theo
mc B2 hoc khng thng bo theo
mc B7 vi iu kin l hng
c phn bit r rng l hng ca
hp ng; v
nhng chi ph ngi mua tr theo
mc B6; v
b) chi ph v th tc hi quan, nu
c, cn thit xut khu cng
nh tt c cc th thu, l ph v
chi ph khc phi tr khi xut
khu v chi ph vn chuyn qua
bt k nc no trc khi giao
hng theo mc A4.
Thng bo cho ngi mua
Ngi bn phi thng bo cho
ngi mua cc thng tin cn thit
ngi mua c th p dng cc
bin php thng thng cn thit
nhn hng.
Chng t giao hng
Ngi bn phi cung cp cho
ngi mua, bng chi ph ca mnh
chng t ngi mua c th
nhn hng theo mc A4/B4.
Kim tra-ng gi, bao b-k
m hiu
Ngi bn phi tr cc chi ph v
vic kim tra (nh kim tra cht
lng, cn, o, m) cn thit
giao hng theo quy nh mc
A4, k c cc ph tn cho bt k
vic kim tra no trc khi gi
hng theo yu cu ca cc c
quan c thm quyn nc xut
khu.
Ngi bn phi, bng chi ph ca
mnh, ng gi hng ha, tr khi
theo thng l ca ngnh hng,
hng ha c gi i khng cn
c) nu c, tt c cc chi ph th tc
hi quan cng nh thu, l ph v cc
chi ph khc phi tr khi nhp khu
hng ha.
Thng bo cho ngi bn
Ngi mua phi, khi quyt nh
c v thi gian trong khong thi
gian tha thun v/hoc a im
nhn hng ti bn ch nh, thng
bo cho ngi bn y v vic .
Bng chng giao hng
Ngi mua phi chp nhn chng t
giao hng do ngi bn cung cp
ph hp vi mc A8.
Kim tra hng ha
Ngi mua phi tr cc chi ph cho
vic kim tra bt buc trc khi gi
hng, ngoi tr vic kim tra thei
yu cu ca cc c quan c thm
quyn nc xut khu.
H tr thng tin v chi ph lin
quan
Ngi mua phi thng bo cho
ngi nhn mt cch kp thi cc
yu cu v thng tin an ninh
ngi bn c th thc hin mc A10.
Ngi mua phi tr hon ton cho
ngi bn tt c chi ph v l ph m
ngi bn chi cung cp hoc
gip cung cp chng t v
thng tin theo mc A10.
Nu c quy nh, theo yu cu ca
ngi bn, do ngi bn chu ri ro
ng gi. Ngi bn c th ng
gi hng ha ph hp vi phng
thc vn ti, tr khi ngi mua
thng bo cho ngi bn yu cu
c th v ng gi trc khi hp
ng c k kt. Bao b phi
c ghi k m hiu thch hp.
H tr thng tin v chi ph lin
quan
Nu c quy nh, ngi bn, theo
yu cu ca ngi mua, do ngi
mua chu ri ro v ph tn, phi
gip ngi mua ly cc
chng t v thng tin k c thng
tin an ninh m ngi mua cn
nhp khu v/hoc vn ti n a
im cui cng.
Ngi bn phi hon tr cho
ngi mua tt c chi ph v l ph
m ngi mua chi ly hoc
gip ly c cc chng t
v thng tin theo mc B10.

v ph tn, ngi mua phi cung cp
hoc gip ngi bn mt cch kp
thi ly cc chng t v thng tin
k c thng tin an ninh m ngi bn
cn vn ti, xut khu hng ha
v vn ti qua nc khc.

DAP - Giao ti ni
n (iu khon
mi)
Ngha v chung ca ngi bn
Ngi bn phi cung cp hng
ha v ha n thng mi ph
hp vi hp ng mua bn v
cung cp tt c bng chng ph
hp m hp ng c th i hi.
Bt k chng t c cp
trong mc A1-A10 u c th l
cc chng t hoc thng ip
in t tng ng nu c
cc bn tha thun hoc tp qun
quy nh.
Ngha v chung ca ngi mua
Ngi mua phi thanh tan tin hng
nh quy nh trong hp ng mua
bn.
Bt k chng t c cp trong
mc B1-B10 u c th l cc chng
t hoc thng ip in t tng
ng nu c cc bn ng hoc
tp qun quy nh.
Giy php, kim tra an ninh v cc
th tc khc
Giy php, kim tra an ninh v
cc th tc khc
Nu c quy nh, ngi bn phi
t chu ri ro v chi ph ly bt
k giy php xut khu hoc giy
php chnh thc khc v phi
thc hin mi th tc hi quan
cn thit xut khu hng ha
v vn ti qua cc nc trc khi
giao hng.
Hp ng vn ti v bo him
a) Hp ng vn ti
Ngi bn phi, bng chi ph ca
mnh k hp ng vn ti
chuyn ch hng ha ti ni n
ch nh hoc ti mt a im
tha thun, nu c, ti ni n ch
nh. Nu khng tha thun c
mt a im n c th hoc
khng quyt nh c theo tp
qun, th ngi bn c th chn
mt a im ti ni n ph hp
nht vi mc ch ca mnh.
b) Hp ng bo him
Ngi bn khng c ngha v vi
ngi mua v k hp ng bo
him. Tuy vy, nu ngi mua
yu cu v chu ri ro v chi ph,
nu c, ngi bn phi cung cp
cho ngi mua nhng thng tin
cn thit mua bo him.
Giao hng
Ngi bn phi giao hng bng
cch t hng ha di quyn
nh ot ca ngi mua trn
Nu c quy nh, ngi mua phi, t
chu ri ro v bng chi ph ca mnh
ly giy php nhp khu hoc cc
giy php chnh thc khc v lm
th tc hi quan nhp khu hng
ha.
Hp ng vn ti v bo him
a) Hp ng vn ti
Ngi mua khng c ngha v i
vi ngi bn v k kt hp ng
vn ti.
b) Hp ng bo him
Ngi mua khng c ngha v i
vi ngi bn v k kt hp ng
bo him. tuy vy, nu ngi bn
yu cu, ngi mua phi cung cp
cho ngi bn cc thng tin cn thit
mua bo him.
Nhn hng
Ngi mua phi nhn hng khi hng
ha c giao theo mc A4.
Chuyn ri ro
Ngi mua phi chu mi ri ro v
mt mt hay h hng ca hng ha
k t khi hng c giao theo
mc A4. Nu
a) ngi mua khng han thnh
ngha v ca mnh theo mc B2 th
ngi mua phi chu mi ri ro v
mt mt hay h hng ca hng ha
xy ra t vic , hoc
phng tin vn ti ch n v
sn sng d ti a im
tha thun, nu c, ti ni n vo
ngy hoc trong thi hn giao
hng tha thun.
Chuyn ri ro
Ngi bn phi chu tt c ri ro
v mt mt hoc h hng ca
hng ha cho n khi hng ha
c giao theo mc A4 tr trng
hp mt mt hoc h hng trong
cc trng hp quy nh ti iu
B5.
Phn chia chi ph
Ngi bn phi tr:
a) ngoi cc chi ph pht sinh t
mc A3 a), mi chi ph lin quan
ti hng ha cho n khi hng
c giao theo mc A4; ngoi tr
nhng chi ph ngi mua tr theo
mc B6;
b) chi ph d hng ti ni n m
ngi bn phi chu theo hp
ng vn ti; v
c) chi ph v th tc hi quan; nu
c, cn thit xut khu cng
nh tt c cc th thu, l ph v
chi ph khc phi tr khi xut
khu v chi ph vn chuyn qua
bt k nc no trc khi giao
hng theo mc A4.
Thng bo cho ngi mua
Ngi bn phi thng bo cho
ngi mua cc thng tin cn thit
b) ngi mua khng thng bo theo
mc B7, th ngi mua chu mi ri
ro v mt mt hay h hng ca hng
ha k t ngy tha thun hoc ngy
ht hn ca thi hn tha thun cho
vic giao hng, vi iu kin l hng
c phn bit r rng l hng
ca hp ng.
Phn chia chi ph
Ngi mua phi tr:
a) tt c cc chi ph lin quan n
hng ha k t khi hng c giao
theo mc A4
b) tt c cc chi ph d hng cn thit
nhn hng t phng tin vn ti
ti im ni n ch nh, tr khi
nhng chi ph ny do ngi bn chu
theo hp ng vn ti;
c) cc chi ph pht sinh nu ngi
mua khng hon thnh ngha v ca
mnh theo mc B2 hoc khng thng
bo theo mc B7 vi iu kin hng
c phn bit r rng l hng
ca hp ng; v
d) nu c, tt c cc chi ph th tc
hi quan cng nh thu, l ph v cc
chi ph khc phi tr khi nhp khu
hng ha.
Thng bo cho ngi bn
Ngi mua phi, khi quyt nh
c thi gian trong khong thi
gian tha thun v/hoc a im
nhn hng ti ni n ch nh, thng
bo cho ngi bn y v vic .
ngi mua c th p dng cc
bin php thng thng cn thit
nhn hng.
Chng t giao hng
Ngi bn phi chu ph tn cung
cp cho ngi mua chng t
ngi mua c th nhn hng theo
mc A4/B4.
Kim tra ng gi, bao b k
m hiu
Ngi bn phi tr cc chi ph v
vic kim tra (nh kim tra cht
lng, cn, o , m) cn thit
giao hng theo quy nh mc
A4 k c cc ph tn cho bt k
vic kim tra no trc khi gi
hng theo yu cu ca cc c
quan c thm quyn nc xut
khu.
Ngi bn phi, bng chi ph ca
mnh, ng gi hng ha, tr khi
theo thng l ca ngnh c th,
hng ha c vn chuyn khng
cn ng gi. Ngi bn c th
ng gi hng ph hp vi
phng thc vn ti, tr khi
ngi mua thng bo cho ngi
bn yu cu c th v ng gi
trc khi hp ng c k kt.
Bao b phi c ghi k m hiu
thch hp.
H tr thng tin v chi ph lin
quan
Nu c quy nh, ngi bn, theo
yu cu ca ngi mua do ngi
mua chu ri ro v ph tn, phi
Bng chng giao hng
Ngi mua phi chp nhn chng t
giao hng do ngi bn cung cp
theo mc A8
Kim tra hng ha
Ngi mua phi tr cc chi ph cho
vic kim tra bt buc trc khi gi
hng, ngoi tr vic kim tra theo
yu cu ca cc c quan c thm
quyn nc xut khu
H tr thng tin v chi ph lin
quan
Ngi mua phi thng bo cho
ngi bn mt cch kp thi cc yu
cu v thng tin an ninh ngi
bn c th thc hin mc A10.
Ngi mua phi hon tr cho ngi
bn tt c chi ph v l ph m ngi
bn chi ly hoc gip ly
c nhng chng t v thng tin
theo mc A10.
Nu c quy nh, theo yu cu ca
ngi bn, do ngi bn chu ri ro
v ph tn, ngi mua phi gip
ngi bn mt cch kp thi ly
hoc gip ly cc chng t v
thng tin k c thng tin an ninh m
ngi bn cn vn ti, xut khu
hng ha v vn ti qua nc khc.

gip ngi mua ly cc
chng t v thng tin k c thng
tin an ninh m ngi mua cn
nhp khu v/hoc vn ti n a
im cui cng.
Ngi bn phi han tr cho
ngi mua tt c chi ph v l ph
pht sinh trong trng hp ngi
mua chi ly hoc gip
ly c nhng chng t v
thng tin theo mc B10.
FAS Giao ti mn
tu
Nh trn Nh trn
FOB Giao ln tu Nh trn Nh trn
CFR Tr cc n
bn
Nh trn Nh trn
CIF Tr cc, bo
him ti bn
Nh trn Nh trn