CHNG I: S LC TH TN DNG I.

KHI NIM Th tn dng (Letter of credit L/C) l mt vn 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 hoc chp nhn hi phiu do ngi ny k pht trong phm vi s tin trn c s ngi th hng phi p ng cc iu khon trong th tn dng. 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 L/C (nu c) nhng iu kin sau y: Cc chng t cn thit tha mn iu khon v iu kin ca L/C. Chng hn nh: vn n (bn gc v nhiu bn sao), ha n lnh s, hi phiu, hp ng bo him...v.v 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 th tn dng 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 L/C. Tn dng th cng c th l ngun thanh ton cho mt giao dch, ngha l mt nh xut khu s c tr tin bng cch mua li L/C. L/C c s dng ch yu trong giao dch thng mi quc t c gi tr ln. L/C cng c dng trong qu trnh pht trin in sn bo m rng nhng c s h tng cng cng c ph duyt (nh ng x, va h, k chn sng ..v.v) s c xy dng II. CC BN THAM GIA Qua khi nim th tn dng, chng ta c th thy cc bn tham gia trong th tn dng gm:

Ngi xin m L/C (Applicant): thng thng l ngi mua hay l t chc nhp khu. Ngi hng li (Benificiary): l ngi bn hay ngi xut khu hng ha. Ngn hng m hay ngn hng pht hnh th tn dng (The issuing bank): l ngn hng phc v ngi nhp khu, bn nc ngi nhp khu, cung cp tn dng cho nh nhp khu v l ngn hng thng c hai bn nhp khu v xut khu tha thun, la chn v dc quy nh trong hp ng thng mi. Nu cha c s quy nh trc ngi nhp khu c quyn la chn. Ngn hng thng bo th tn dng (The advising bank): l ngn hng phc v ngi xut khu, thng bo cho ngi xut khu bit th tn dng m. Ngn hng ny thng nc ngi xut khu v c th l ngn hng chi nhnh hoc i ly ca ngn hng pht hnh th tn dng. Ngoi ra, cn c th c cc ngn hng khc tham gia vo phng thc thanh ton ny: Ngn hng xc nhn (The confirming bank): l ngn hng xc nhn trch nhim ca mnh s cng ngn hng m th tn dng, bo m vic tr tin cho ngi xut khu trong trng hp ngn hng m th tn dng khng kh nng thanh ton. Ngn hng xc nhn c th va l ngn hng thng bo th tn dng hay l mt ngn hng khc do ngi xut khu yu cu. Thng l mt ngn hng ln, c uy tn trn th trng tn dng v ti chnh quc t. Ngn hng thanh ton (The paying bank): c th l ngn hng m th tn dng hoc c th l ngn hng khc c ngn hng m th tn dng ch nh thay mnh thanh ton tr tin hay chit khu hi phiu cho ngi xut khu. Ngn hng thng lng (The negotiating bank): l Ngn hng ng ra

thng lng cho b chng t v thng cng l ngn hng thng bo L/C. Trng hp L/C qui nh thng lng t do th bt k ngn hng no cng c th l ngn hng thng lng. Tuy nhin, cng c trng hp L/C qui nh thng lng ti mt ngn hng nht nh. Ngn hng chuyn nhng (The transferring bank), Ngn hng ch nh (The

nominated bank), Ngn hng hon tr (The reimbursing bank), Ngn hng i tin (The claiming bank), Ngn hng chp nhn (The accepting bank), Ngn hng chuyn chng t (The remitting bank). Tt c c giao trch nhim c th trong th tn dng.

III. PHN LOI 1. Cn c vo c im nghip v: a. Phn theo loi hnh (styles): o L/C khng hy ngang( Irevocable L/C). o L/C hy ngang (Revocable L/C) b. Phn theo phng thc s dng (uses): o L/C khng hy ngang c gi tr trc tip ( Irrevocable Straight L/C) o L/C khng hy ngang c chit khu (Irrevocable Negotiable L/C) o L/C khng hy ngang khng xc nhn ( Irrovocable Unconfirmed L/C). o L/C khng hy ngang, c xc nhn (Irrovocable Confirmed L/C). o L/C tun hon (Revolving L/C) o L/C vi iu kin khon ( Red Clause L/C) o L/C d phng ( Standby L/C). o L/C chuyn nhng (Transferable L/C) o L/C gip lng ( Back To Back L/C). c. Phn theo thi im thanh ton ( payment): o L/C tr ngay (sight L/C) o L/C k hn tr chm ( deferred L/C) o L/C k hn chp nhn ( acceptance L/C) 2. Cn c vo tnh cht thng dng: a. L/C c th hy ngang ( Revocable L/C):

L L/C m ngi m ( nh nhp khu) c quyn ngh Ngn Hng Pht Hnh (NHPH) sa i, b sung, hoc hy b bt c lc no m khng cn c s chp thun v thng bo trc ca ngi th hng ( nh xut khu) Tuy nhin, khi hng ha c giao, ngn hng mi thng bo lnh hy b hoc sa i b sung th lnh ny khng c gi tr; ngha l khi NHPH L/C vn phi thc hin ngha v thanh ton nh cam kt, coi nh khng c vic hy b xy ra. V tnh trng thanh ton bp bnh, c bit quyn li ngi xut khu khng cn bo m, do , loi L/C ny hu nh khng c s dng trong thc th m ch tn ti trn l thuyt. b. L/C khng th hy ngang ( Irrevocable L/C) L L/C m sau khi m , th NHPH khng i, b sung hay hy b trong thi hn hiu lc ca L/C nu khng c s ng thun ca ngi hng th v Ngn Hng Xc Nhn (NHXN) (nu c). Do quyn li ca ngi xut khu c m bo, do , loi L/C ny c s dng ph bin nht hin nay trong thanh ton quc t. Mt loi L/C khng ghi ch Irrevocable th vn c coi l khng hy ngang, tr khi n ni r l c th hy ngang. Vi quy tc ny, nhng ngi tham gia giao dch L/C th phi c nhn thc rng l L/C th phi l loi khng hy ngang, tr khi n ni r l c th hy ngang. Nhng mt L/C khng hy ngang khng c ngha l khng th hy b. Trong trng hp cc bn cng nhau ng hy b L/c th L/C c cng nhn khng cn gi tr thc hin. Tuy nhin, sau khi tha thun vi ngi th hng v hy b L/C, ngi m phi thng lng vi NHPH, ngn hang ny lien h vi NHXN( nu c) c c xc nhn ng hy b L/C. Nh vy, mt L/C mun hy b phi c s ng thun ca ngi th hng, NHPH v NHXN( nu c). c. L/C khng hy ngang c xc nhn ( Confirmed Irrevocable L/C): L L/C khng th b. Theo yu cu ca NHPH, mt ngn hng khc xc nhn tr tin cho L/C Ny Trch nhim tr tin L/C ca NHXN l ging nh NHPH, do NHPH phi tr ph xc nhn v thng l phi k qu ti NHXN. T l k qu c khi ln n 100% tr gi ca L/C. Do c 2 ngn hng ng ra cam kt tr tin, nn L/C loi ny l m bo

nht cho nh xut khu. 3. Cc loi L/C c bit: a. L/C tun hon (Revolving L/C) : Khi nim: l L/C khng th hu ngang m sau khi s dng ht gi tr ca n hoc ht thi hn hiu lc th n li (t ng) c gi tr nh c v c tip tc s dng mt cch tun hon trong mt thi hn nht nh cho n khi tng gi tr hp ng c thc hin. Trng hp s dng: i vi cc mt hng c mua bn thng xuyn, nh k, s kng ln, giao nhiu ln trong mt thi gian nht nh hoc cc bn mua bn quen thuc v tin cy ln nhau th nn dng L/C tun hon trnh s ng vn khng cn thit, c li cho c i bn mua bn. Bi v nu mi ln giao hng li k hp ng, m mt L/C th mt nhiu th gi k kt hay lm th tc m L/C. Ngi bn th khng ch ng v u ra, cn ngi mua th khng ch ng v ngun hng. Loi L/C tun hon c dng rt ph bin trong trng hp bun bn vi cc bn hng quen thuc c ting trn th trng v cc bn tin cy ln nhau. Thng thng c 3 cch tun hon nh sau: Tun hon t ng: L/C sau t ng c gi tr nh c m khng cn c s thng bo ca NHPH cho nh xut khu bit. Tun hon bn t ng: nu sau mt s ngy nht nh k t ngy L/C ht hn hiu lc hoc s dng ht m NHPH khng c kin g th L/C k tip t ng c gi tr nh c. Tun hon hn ch: l ch khi no NHPH thng bo cho ngi bn th L/C k tip mi c hiu lc. L/C tun hon cn ghi r ngy hit hiu lc cui cng, s ln tun hon v s tin ti thiu ca mi ln. ng thi phi ghi r c cho php s d ca L/C trc cng dn vo vo nhng L/C k tip khng, nu khng cho php th gi l L/C tun hon khng tch ly, nu khng cho php th gi l L/C tun hon khng tch ly (non-cumulative revolving L/C), cn nu cho php cng dn th gi l L/C tun hon tch ly (cumulative revolving L/C). b. L/C d phng (Standby L/C): bo v quyn li ca nh nhp khu trong trng hp nh xut khu nhn c L/c, tin t cc v tin ng trc, nhng khng c kh nng giao hng, hoc khng hon thnh ngha v giao hng nh qui nh trong L/C, i hi ngn hng phc v nh xut khu pht hnh mt L/C trong cam kt vi ngi nhp khu l s hon tr li s tin t cc, tin ng trc v chi ph m L/C cho nh nhp khu. Mt L/C nh vy gi l L/C d phng.

c. L/C i ng ( Reciprocal L/C): L/C ch bt u c hiu lc khi L/C kia i ng vi n c m. Trong hai L/C s c mt L/C m trc phi ghi: L/C ny ch c hiu lc khi ngi th hng m li L/C i ng cho ngi m L/C ny hng; v trong L/C i ng phi ghi cu: L/C ny i ng vi L/C s m ngy ti ngn hng Trng hp s dng v c im: Nh cung cp nguyn liu v nh gia cng hai nc khc nhau. Trong phng thc mua bn hng i hng. Bo m quyn li cho ngi gia cng v sn phn lm ra c c im ring do ngi t hng quy nh nn ch c ngi t hng tiu th. Trong giao dch, ngi bn ng thi l ngi mua v ngc li. Ngi m L/C ny l ngi hng li t L/C kia v ngc li. d. L/C chuyn nhng ( Transferable L/C): L L/C khng hy ngang, theo , ngi hng li th nht chuyn nhng mt phn hay ton b ngha v thc hin L/C cng nh quyn i tin m mnh c c cho ngi hng li th hai, mi ngi hng li th hai nhn cho mnh 1 phn ca thng v. Nh vy, chuyn nhng quyn k pht hi phiu l khc bit vi quyn c th nhng cc khon thu t L/C cho ngi khc hng. L/C chuyn nhng ch c chuyn nhng 1 ln. Chi phi chuyn nhng thng do ngi hng li ban u chu c s dng khi ngi hng li th nht khng t cung t cp c hng ha m ch l 1 ngi mi gii.s chuyn nhng phi thc hin cho L/C gc. Vic chuyn nhng L/C khng c ngha l hp ng mua bn cng c chuyn nhng.Ngi chuyn nhng ban u vn l ngi chu trch nhim chnh vi nh nhp khu. Trng hp ngi hng li th hai khng giao hng hay khng giao ng hng hay chng t khng hon ho, th ngi hng li th nht phi chu trch nhim v pha trn xut khu theo hp ng k. e. L/C gip lng (Back- to-Back L/C): L/C gip lng l mt tn dng mi m da trn c s mt L/C c tn

dng khng chuyn nhng (tn dng gc) cho mt ngi th hng khc. Trong khi nhn c L/C do ngi nhp khu m cho mnh hng, nh xut khu cn c vo ni dung L/C ny v ni dung chnh L/C chp nhn m mt L/C khc hng vi ni dung gn ging nh L/C ban u. L/C c em i th chp gi l L/C ch hay L/C gc (Master L/C hay banking L/C); L/C sau gi l gip lng ( Back-to- Back L/C) hay cn gi l L/C i, L/C ph (Counter L/C or Subsidiary L/C); cn ngi xin m L/c gip lng gi l nh trung gian. Mt du gi l L/C gip lng nhng c hai L/C ny u khng ghi tiu nh vy. Gip lng c hiu trn tng th ca 1 giao dch thng mi s dng hai L/C ring bit, ci sau da trn ci trc v ci trc m bo. Gia L/C ch v L/C i khng c mi lin h php l no. Ngi m L/C ch khng c lin quan g n L/C i, cn ngi hng th L/C i cng khng nh hng n L/C ch. Tuy hai L/C gc v L/C i ging nhau nhng xt c th th c mt s im khc nhau. Trong hai L/C s c mt L/C m trc phi ghi: L/C ny ch c hiu lc khi ngi th hng m li L/C i ng cho ngi m L/C ny hng; v trong L/C i ng phi ghi cu: L/C ny i ng vi L/C s m ngy ti ngn hng Trng hp s dng v c im: Nh cung cp nguyn liu v nh gia cng hai nc khc nhau. Trong phng thc mua bn hng i hng. Bo m quyn li cho ngi gia cng v sn phn lm ra c c im ring do ngi t hng quy nh nn ch c ngi t hng tiu th. Trong giao dch, ngi bn ng thi l ngi mua v ngc li. Ngi m L/C ny l ngi hng li t L/C kia v ngc li. f. L/C iu khon (Red Clause L/C): L L/C m NHPH cho php NHTB ng trc cho ngi th hng mua hng ho, nguyn liu phc v sn xut hng ho theo L/C m, ngha l tn dng thng mi, m khng phi l tn dng ca NHTB hay NHPH. NHTB ch thc hin cc th tc theo iu khon ca L/C m khng cam kt hoc chu trch nhim v s tin Vic ng tin c NHPH u quyn cho NHTB thc hin. Sau (hoc trc ), NHPH s (hoc ) trch ti khon ca ngi m chuyn (hoc hon tr) cho NHTB. Gi l L/C iu khon v trc y y c in bng mc tng

s ch . T Red Clause ngy nay c 8ong bi nhiu thut ng khc nhau nh: Advance Clause (iu khon ng trc), hoc Special Clause (iu khon c bit). Theo , ngi m L/C cam kt ti tr cho nh XK ngay khi L/C c m. Vi iu khon , NHPH cam kt ng trc mt s tin ca L/C khi nhn c cc chng t, thng thng l :

Hi phiu ca s tin ng trc. Ho n. Giy nhn n hoc cam kt giao hng.

Hin nay, Red Clause c s dng trong thanh ton XNK kh rng ri, nht l i vi hng ho nng sn, lm, th sn c thi v nh c ph, la, go, ng, ht iu, long cu v mt s mt hng khc. IV. NI DUNG TH TN DNG Tu theo tnh cht, nghip v, loi L/C tho thun, hot ng kinh doanh, bun bn gia nh nhp khu v nh xut khu m ni dung L/C c thay i v nhu khi l rt khc nhau. Do vy, vic c, hiu r, thc hin ng bt k 1 L/C no l 1 vic rt kh. Tuy nhin trong cc L/C vn c nhng c im chung thng nht mang cng ngha. Mt L/C c th chia tng i thnh ba phn: Phn 1: thng bo ngi lp L/C, ngi hng th, ngn hng pht hnh, gi tr L/C, cch thc thanh ton Phn 2: cch thc chuyn giao hng ho, m t v hng ho chuyn giao Phn 3: Cc thng tin c lin quan khc: chng t i km, ngn hng thng bo, cam kt ca ngn hng Thng qua vic phn tch c th thc t mt L/C do ngn hng u T v Pht Trin Vit Nam, chng ta s thy r hn v cc c im trn. Cc im lu trc khi tm hiu L/C: Tt c cc phn di y c trch t L/C gc nh km phn ph lc Cn bn cc L/C c vit a phn l ting Anh. Do vy bn cn thit phi bit v c mt vn ng ting Anh kha kh.

 Ni dung L/C khc nhau do L/C cn tu thuc vo vn phong ngi lp, cch s dng t ng, cc t ng ngha L/C lun c vit dang ngn gn v xc tch nht theo cc iu khon ca UCP 500. Khi c L/C khng ch cn hiu cc mc khc nhau m cn phi bit kt hp cc mc li vi nhau hiu r hn v yu cu, quy nh, th tc i hi ca L/C, nh nhp khu Phn tch L/C: Phn 1: thng bo ngi lp L/C, ngi hng th, ngn hng pht hnh, gi tr L/C, cch thc thanh ton - u th: ----------------- INSTANCE TYPE AND TRANSMISSION OUTGOING SWIFT MESSAGE PRIORITY: NORMAL ------------------------- MESSAGE HEADER SWIFT OUTPUT : FIN 700 ISSUE OF A DOCUMENTARY CREDIT - a ch, tr s lin lc ca ngn hng m th tn dng: SENDER: BIDVVNVXA140 BANK FOR INVESTMENT AND DEVELOPMENT OF VIETNAM (SAIGON BRANCH) HO CHI MINH, VIET NAM a im m th tn dng l ni ngn hng m pht hnh th tn dng cam kt tr tin cho ngi hng li. a im ny c ngha quan trng, v n lin quan n vic tham chiu lut l p dng, gii quyt nhng bt ng xy ra (nu c). - Ngn hng i din (cho nh xut khu) RECEIVER : CHASHKHHXXXX JPMORGAN CHASE BANK, N.A., HONG KONG BR. HONG KONG, HONG - Loi th tn dng: :40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE Khi m L/C ngi yu cu m phi xc nh c th loi L/C. Mi loi L/C khc nhau quy nh quyn li v ngha v nhng ngi lin quan ti th tn dng cng khc nhau. - S hiu ca th tn dng: :20:DOCUMENTARY CREDIT NUMBER 14010370014685 To thun tin trong vic trao i thng tin gia cc bn c lin quan trong qu trnh giao dch thanh ton v ghi vo cc chng t lin quan trong b chng t thanh ton

- Ngy m L/C 31C:DATE OF ISSUE 070130 L ngy bt u pht sinh v c hiu lc s cam kt ca ngn hng m L/C i vi ngi hng li; l ngy ngn hng m chnh thc chp nhn n xin m ca ngi NK; l ngy bt u tnh thi hn hiu lc ca L/C v cng l cn c ngi XK kim tra xem ngi NK c m L/C ng thi hn khng... - Quy tc p dng 40E:APPLICABLE RULES UCP LATEST VERSION Hin nay cc quy tc th L/C c p dng p dng theo chun UCP600 ca phng thng mi quc t. cc quy tc ny rng buc tt c cc bn, tr khi tn dng loi tr hoc rng buc m cch r rng. - Thi hn hiu lc ca th tn dng: 31D:DATE AND PLACE OF EXPIRY 070305 IN HONGKONG L thi hn m ngn hng m cam kt tr tin cho ngi hng li, nu ngi ny xut trnh c b chng t trong thi hn hiu lc v ph hp vi quy nh trong th tn dng . i vi nh xut khu, trc khi n ngy ny nh xut khu c th cung cp dn cc h s chng t v b sung sai st nu nh ngn hng pht hin c li sai. Tuy nhin vn phi ht sc ch n thi gian quy nh Trong thi gian quy nh nu nh ngn hng tip nhn h s t nh xut khu xt thy c g sai st th trong vng sm nht 7 nga lm vic phi thng bo cho nh xut khu hon thin h s. - Bn yu cu m th tn dng: 5 0 :APPLI CA NT DIEN QUANG LAMP JOINT STOCK COMPANY 125 HAM NGHI STR., DIST.1 HOCHIMINH CITY, VIETNAM - Bn hng li t phng thc thanh ton tn dng: 59:BENEFICIARY CORSO LTD UNIT15,7/F,BLK.A.MERIT INDUSTRIAL CENTRE,94TOKWAWAN ROAD, KOWLOON, HONGKONG - Tng s tin v n v tin t quy c ca th tn dng: 32B:CURRENCY CODE, AMOUNT

USD 796250 S tin phi c ghi va bng s v bng ch v phi thng nht vi nhau. Tn n v tin t phi ghi c th, chnh xc. Khng nn ghi s tin di dng mt con s tuyt i, v nh vy s c th kh khn trong vic giao hng v nhn tin ca bn bn. Cch tt nht l ghi mt s lng gii hn m ngi bn c th t c. - Dung sai s tin cho php: 39A:PERCENTAGE CREDIT AMOUNT TOLERANCE 00/00 - Mc quy nh vic thanh ton L/C s c hiu lc ti ni u nh xut khu s nhn c tin bi iu khon no, cch thc no: 41D:AVAILABLE WITHBY. ANY BANK BY NEGOTIATION i vi L/C ny nh xut khu s nhn c thanh ton ti bt k ngn hng no thng qua thng lng gia cc bn. Trong mc ny, nu bn ang trong t th ngi xut khu th hy c k hiu r cch thc m mnh s c thanh ton t nh nhp khu thng qua L/C. trng hp ny L/C s c cc cch ghi nh sau: Cch thc tr tin ti ngn hng xc nh: o AVAILABLE BY payment at advising banks counter o AVAILABLE BY payment at your counter o AVAILABLE BY payment at the issuing banks counter o AVAILABLE WITH ( name of bank) BY payment Cch thc tr tin thng qua ngn hng thng lng: o AVAILABLE any bank in bebeficiarys country by negotiation o AVAILABLE WITH advising bank BY negotiation. - D tho thanh ton (ngi thanh ton cho nh xut khu l ai?): 42C:DRAFTS AT SIGHT FOR 100PCT INVOICE VALUE Cch thc ghi trn c ngha l: DRAFT AT SIGHT DRAWN ON THE ISSUING BANK FOR 100 PERCENTS OF INVOICE VALUEcng tng t nh: AVAILABLE BY NEGOTIATION OF BENEFICIARYS DRAFT AT SIGHT DRAWN ON US tc c ngha l sau khi nhn c L/C nh xut khu phi lp Hi phiu

n ngn hng pht hnh L/C ny thanh ton hp ng. Ngoi ra nu nh L/C ghi l:AVAILABLE BY PAYMENT AT SIGHT FOR 100 PERCENTS INVOICE DRAWN ON APPLICANT th khi ny nh xut khu s tin hnh Lp Hi phiu i tin ngi lp L/C. Ch : lp Hi phiu chnh xc nh xut khu khi c L/C phi kt hp c hai mc42C v42A (di y). - n v chu trch nhim thanh ton: :42A:DRAWEE BIDVVNVX140 BANK FOR INVESTMENT AND DEVELOPMENT OF VIETNAM (SAIGON BRANCH) HO CHI MINH, VIET NAM Trn Hi phiuDRAWEE th hin mcTO Phn 2: cch thc chuyn giao hng ho, m t v hng ho chuyn giao a) Cch thc giao hng - Cch thc giao hng: : 43P:PARTIAL SHIPMENTS PERMITTED Ti phn ny bn phi ch nhng i hi ca nh nhp khu v vic hng ho c chuyn giao nh th no? PARTIAL SHIPMENTS_chuyn giao tng phn. Nu L/C ghi nh trn:PARTIAL SHIPMENTS: permitted ngha l nh xut khu c quyn chuyn giao hng thnh tng phn Nu L/C ghi l:PARTIAL SHIPMENTS:pr ohibited ngha l nh xut khu khng c quyn chuyn giao hng thnh tng phn m phi chuyn ti mt ln duy nht. Ngoi ra: Nh xut khu cng cn ch n cc yu cu km thm nh: on deck, on board, in bulk. Khi L/C s th hin nh sau: 44A: ON BOARD/DISP/TAKING CHARGE AT/F ANY PORT IN EUROPE Kt hp cc mc 43P v cc mc khc hiu r hn v yu cu ca nh nhp khu. - Trung chuyn qua trm trung gian: : 43T:TRANSSHIPMENT PERMITTED Mc ny cng c cch thc hiu tng t nh mc giao hng trn. Ch : Chuyn ti c th thc hin ti mt cng ch nh do ngi chuyn ch v ngi nhp khu la chn : transhipment at....port with through Bill of Lading acceptable b) a im bc hng, d hng:

- a im xut ha n: :44A:PLACE OF TAKING IN CHARGE/DISPATCH FROM/PLACE OF RECEIPT CHINESE PORT - a im xut hng: :44E:PORT OF LOADING/AIRPORT OF DEPARTURE CHINESE PORT - a im d hng: :44F:PORT OF DISCHARGE/AIRPORT OF DESTINATION HOCHIMINH CITY/CAT LAI PORT, VIETNAM - a im hng c gi n: :44B:PLACE OF FINAL DESTINATION/FOR TRANSPORTATION TO/PLACE OF DELIVERY HOCHIMINH CITY/CAT LAI PORT, VIETNAM c) Thi gian giao nhn hng: - ngy giao hng cui cng: :44C:LATEST DATE OF SHIPMENT 070220 Thi hn giao hng c th c ghi nh sau: * Ngy giao hng chm nht hay sm nht: shipment must be effected not later than ... hoc ghi time of delivery: latest December 31st, 2000 or earliest September 1st, 2001 * Trong vng : shipment must be effected during.... * Khong: shipment must be about...' * Ngy c th: shipment must be effected on.... Thi hn giao hng do hp ng mua bn ngoi thng quy nh. y l thi hn quy nh bn bn phi chuyn giao xong hng cho bn mua, k t khi th tn dng c hiu lc. V d: "44D: SHIPMENT PERIOD + FOR 1ST SHIPMENT AND 2ND SHIPMENT: LATEST 060701 + FOR 3RD SHIPMENT: LATEST 070101 BUT NOT BEFORE 061215 + FOR 4TH SHIPMENT: LATEST 070501 BUT NOT BEFORE 070415 Thi hn giao hng lin quan cht ch vi thi hn hiu lc ca th tn dng. Nu hai bn tho thun ko di thi gian giao hng thm mt s ngy th ngn hng m th tn dng cng s hiu rng thi hn hiu lc ca th tn dng cng c ko di thm mt s ngy tng ng. d) M t hng ho: :45A:DESCRIPTION OF GOODS AND/OR SERVICES NO.DESCRIPTION

OF GOODS QUANTITY (PCS) UNIT PRICE (USD/PC) AMOUNT (USD) 1/WIRE BULB (ALREADY EXHAUSTED) 3U 18W 875,000.00 0.36 315,000.00 2/ ELECTRONIC BALLAST 3U 18W 875,000.00 0.48 420,000.00 3/ PLASTIC CASE 18W 875,000.00 0.07 61,250.00 TOTAL: 2,625,000.00 796,250.00 TOTAL AMOUNT: USD 796,25000 - CIF HOCHIMINH CITY/CAT LAI PORT, VIETNAM, INCOTERMS 2000 SHIPMENT OF EXTRA GOODS,SPARE PARTS AND ACCESSORIES ETC., FREE OF CHARGE ALONG WITH THE GOODS ACCEPTABLE