TM HIU INCOTERM 2010

Thc t, cc Doanh nghip hot ng trong lnh vc xut nhp khu Vit Nam ang ngy cng pht trin, m rng hn v quy m v tm vc. Tuy nhin, cng pht trin v cng hot ng su trong hot ng giao thng quc t th cng ny sinh nhiu vn vng mc, tranh chp trong hot ng kinh doanh xut nhp khu. Hin cc doanh nghip xut nhp khu Vit Nam mi ch bit v p dng Incoterm 2000, trong khi Incoterm 2010 s bt u c hiu lc t ngy 01/01/2011. Vic am hiu v thc hin hiu qu Cc iu khon Thng mi quc t - Incoterm 2010 ca ICC s thun li hn nhiu cho cc doanh nghip. Trc tin, khi Incoterm 2010 bt u c hiu lc th cc doanh nghip l i tc ca doanh nghip Vit Nam s p dng b quy tc ny. Th na, b quy tc mi ny sa i v cp nht nhng quy tc trong thng mi quc t v tr thnh nhng k nng cn thit, khng th thiu ca cc nh xut, nhp khu, ngi lm thng mi, giao nhn vn ti, b phn tn dng thu hi n trong cc ngn hng, cc chuyn gia ti chnh, v lut s...

Incoterm 2010 ch c p dng khi n tr thnh mt iu khon trong cc hp ng thng mi. Tuy nhin, v Incoterm 2010 l s tng hp c chn lc qua hn 70 nm t nhng chuyn gia hng u th gii v thng mi quc t son tho. Do , hu ht cc hp ng thng mi ln ca cc quc gia pht trin u s p dng Incoterm 2010. y l b quy tc chun m bo c quyn li ca bn nhp khu v bn xut khu hay ni cch khc l bn bn v bn mua. Cng on m phn hp ng thng mi ca cc doanh nghip s c n gin ha hn khi s dng Incoterm 2010 l iu khon trong hp ng.

Nhng im ng lu Mt quy tc u tin ca Incoterm 2010 l ch s dng ting Anh. Incoterms 2010 quy nh trch nhim ca ngi mua v ngi bn trong vic giao hng theo hp ng bn hng c th v r rng hn cc phin bn trc y. Incoterms 2010 s a vo p dng cc thng l mi nht trong thng mi, cp nht v tng hp mt s cc quy tc c. H thng phn loi mi ca Incoterm 2010 phn chia quy tc ca 11 thng l thng mi. Cc quy tc ca Incoterms 2010 cng hng n s pht trin ca cng ngh cng nh nhng vn l xu hng kinh t, chnh tr, x hi chung. Incoterms 2010 quy nh cc ngha v ca ngi bn v ngi mua trong vic cung cp cc chng t hp ng c th thc hin bng bn in t nu cc bn ng hoc l tp qun. Ngha v v bo him hng ha cng c quy nh r theo tng b quy tc m bo quyn li ca cc bn.

c bit quy nh v an ninh hng ha l ni dung c hu ht cc quc gia quan tm v yu cu kim tra nghim ngt. Do , cc quy tc ca Incoterms 2010 s phn b r rng cc chi ph c lin quan n an ninh hng ha.

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Cng vi cc quy nh v ph bc xp ti ga, trm hay nhng quy nh v mua bn hng nguyn liu vi hng ch to cng l nhng ni dung sa i chnh trong Incoterms 2010. Hiu v p dng Incoterms 2010 trong cc hp ng thng mi s l nhng li th ca doanh nghip. Tuy nhin, Incoterms 2010 cng ch l nhng quy tc mang tnh chung nht. Trong cc hp ng thng mi, c bit thng mi quc t, cc doanh nghip cn phi bit v p dng nhiu thng l, php lut quc t khc. Do , mun pht trin, m rng v tin ln, ngoi Incoterms 2010, cc doanh nghip cn phi tm hiu v nghin cu nhiu lut php quc t v trong nc khc. Mt s c im ca Incoterms 2010 1. Hai iu kin mi (DAT v DAP) thay th cc iu kin DAF, DES, DEQ, DDU S iu kin trong Incoterms 2010 gim t 13 xung 11. C c iu ny l nh vic thay th bn iu kin c ca Incoterms 2000 (DAF, DES, DEQ, DDU) bng hai iu kin mi c th s dng cho mi phng thc vn ti l DAT Giao hng ti bn v DAP Giao ti ni n. INCOTERMS 2000 INCOTERMS 2010 EXW EX Works EXW EX Works FCA Free Carrier FCA Free Carrier FAS Free Alongside ship FAS Free Alongside ship FOB Free On Board FOB Free On Board (On Board The Vessel) CFR Cost And Freight CFR Cost And Freight CIF Cost Insurance and freight CIF Cost Insurance and freight CPT Carriage Paid To CPT Carriage Paid To CIP Carriage, Insurance paid to CIP Carriage, Insurance paid to DAF Delivered At Frontier DAT Delivered At terminal DES Delivered Ex Ship DAP Delivered At Place DEQ Delivered Ex Quay DDU Delivered Duty Unpaid DDP Delivered Duty Paid DDP Delivered Duty Paid VN CHUYN A PHNG THC EXW FCA CPT CIP DAT DAP DDP VN CHUYN BNG NG THY FAS FOB CFR CIF

2. Phn loi 11 iu kin Incoterms 2010 Nhm th nht gm by iu kin c th s dng m khng ph thuc vo phng thc vn ti la chn v cng khng ph thuc vo vic s dng mt hay nhiu phng thc vn ti. Nhm ny gm cc iu kin EXW, FCA, CPT, CIP, DAT, DAP, DDP. Nhm th hai gm bn iu kin FAS, FOB, CFR v CIF. Trong nhm ny, a im giao hng v ni hng ha c ch ti ngi mua u l cng bin, v th, chng c xp vo nhm cc iu kin ng bin v ng thy ni a. ba iu kin FOB, CFR v CIF, mi cch cp ti lan can tu nh mt im giao hng b loi b. Thay vo , hng ha xem nh c giao khi chng c xp
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ln tu. iu ny phn nh st hn thc tin thng mi hin i v xa i hnh nh kh li thi v vic ri ro di chuyn qua mt ranh gii tng tng. 3. Cc iu kin dng cho thng mi quc t v ni a Theo truyn thng, cc iu kin Incoterms thng c s dng trong cc hp ng mua bn quc t, khi c s di chuyn ca hng ha qua bin gii quc gia. Tuy vy, ti nhiu ni trn th gii, s pht trin ca cc khi thng mi, nh Lin minh chu u khin cc th tc ti bin gii gia cc quc gia khng cn quan trng na. Do , tiu ph ca Incoterms 2010 chnh thc khng nh chng c th c s dng cho c cc hp ng mua bn quc t v ni a. 4. Hng dn s dng Trc mi iu kin Incoterms s c mt Hng dn s dng. Hng dn s dng gii thch nhng vn c bn ca mi iu kin Incoterms, chng hn nh: khi no th nn s dng iu kin ny, khi no ri ro c c chuyn giao v chi ph c phn chia gia ngi mua v ngi bn nh th no. Hng dn s dng khng phi l mt b phn ca cc iu kin Incoterms 2010 m nhm gip ngi s dng la chn mt cch chnh xc v hiu qu iu kin thch hp cho tng giao dch c th. 5. Trao i thng tin bng in t Cc phin bn Incoterms trc y ch r nhng chng t c th c thay th bng thng ip d liu in t. Tuy vy, gi y cc mc A1/B1 ca Incoterms 2010 cho php cc trao i thng tin bng in t c hiu lc tng ng vi vic trao i thng tin bng giy, min l c cc bn ng hoc theo tp qun. Cch quy nh ny s to iu kin cho s pht trin ca cc giao dch in t mi trong sut thi gian Incoterms 2010 c hiu lc. 6. Bo him Incoterms 2010 l phin bn iu kin thng mi u tin k t khi Cc iu kin bo him hng ha c sa i v tnh n nhng thay i ca cc iu kin ny. Incoterms 2010 a ra ngha v v thng tin lin quan ti bo him trong cc mc A3/B3, mc quy nh v hp ng vn ti v bo him. Nhng iu khon ny c chuyn t cc mc A10/B10 trong Incoterms 2000 vn c quy nh chung chung hn. Ngn t lin quan ti bo him trong cc mc A3/B3 cng c hiu chnh nhm lm r ngha v ca cc bn v vn ny. 7. Th tc an ninh v cc thng tin cn thit lm th tc Hin nay, mi quan tm v an ninh trong qu trnh vn ti hng ha ngy cng gia tng, i hi phi c bng chng xc nhn hng ha khng gy nguy him cho con ngi hoc ti sn v bt k l do g tr bn cht t nhin ca hng ha. Do , Incoterms 2010 trong cc mc A2/B2 v A10/B10 ca nhiu iu kin, phn chia ngha v gia ngi mua v ngi bn v vic tip nhn s h tr lm th tc an ninh, nh l thng tin v quy trnh trng nom, bo qun hng ha. 8. Ph xp d ti bn bi (THC) Theo cc iu kin CPT, CIP, CFR, CIF, DAT, DAP v DDP, ngi bn phi t chc vic vn chuyn hng ha ti ni n theo tha thun. D ngi bn tr cc ph nhng thc cht ngi mua mi l ngi chu cc ph v chi ph ny thng bao gm trong tng gi bn. Chi ph vn ti i khi bao gm c chi ph xp d v di chuyn hng ha trong
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cng hoc bn container v ngi chuyn ch hoc ngi iu hnh bn bi c th buc ngi mua tr chi ph ny khi nhn hng. Trong nhng trng hp nh vy, ngi mua khng mun phi tr cng mt khon chi ph ti hai ln: mt ln tr cho ngi bn di dng mt phn tng gi hng v mt ln tr c lp cho ngi chuyn ch hoc ngi iu hnh bn bi. Incoterms 2010 c gng khc phc iu ny bng cch phn chia r rng cc chi ph ny ti mc A6/B6 ca cc iu kin k trn. 9. Bn hng theo chui Hng nguyn liu ng nht, khc vi hng ha ch bin, thng c bn ra nhiu ln trong qu trnh vn chuyn theo mt chui. Khi iu ny din ra, ngi bn gia chui khng phi l ngi gi (ship) hng v chng c gi bi ngi bn u tin trong chui, do , thc hin ngha v ca mnh i vi ngi mua khng phi bng vic gi hng m bng vic mua hng ha c gi. Nhm lm r vn ny, Incoterms 2010 a thm ngha v mua hng gi nh mt phng n thay th cho ngha v gi hng trong cc quy tc Incoterms thch hp. Cc bin th ca Incoterms i khi cc bn mun thay i iu kin Incoterms. Incoterms 2010 khng cm s thay i nh vy v c th gp ri ro khi lm vic ny. trnh nhng ri ro khng mong i, cc bn cn lm r nhng thay i trong hp ng. V d, nu s phn chia chi ph theo cc iu kin Incoterms 2010 c sa i trong hp ng, cc bn cng nn lm r liu h c mun thay i im chuyn giao ri ro t ngi bn sang ngi mua hay khng. Hng dn s dng EXW (tn a im giao hng) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. iu kin ny ph hp vi thng mi ni a trong khi iu kin FCA thng thch hp hn trong thng mi quc t. Giao ti xng c ngha l ngi bn giao hng khi t hng ha di quyn nh ot ca ngi mua ti c s ca ngi bn hoc ti mt a im ch nh (v d xng, nh my, kho, v.v). Ngi bn khng cn xp hng ln phng tin tip nhn cng nh khng cn lm th tc thng quan xut khu (nu c). Cc bn nn quy nh cng r cng tt a im ti ni giao hng ch nh v chi ph v ri ro n im do ngi bn chu. Ngi mua chu ton b chi ph v ri ro lin quan n vic nhn hng t im quy nh, nu c, ti ni giao hng ch nh. iu kin EXW l iu kin m ngha v ca ngi bn l t nht. iu kin ny nn c p dng cn trng vi mt s lu sau: a)Ngi bn khng c ngha v vi ngi mua v vic xp hng, mc d trn thc t ngi bn c iu kin hn thc hin cng vic ny. Nu ngi bn xp hng th ngi bn lm vic vi ri ro v chi ph do ngi mua chu. Trng hp ngi bn c iu kin hn trong vic xp hng th iu kin FCA, theo ngi bn xp hng v chu tt c ri ro v chi ph, s thch hp hn. b) Mt ngi mua mua t mt ngi bn theo iu kin EXW xut khu cn bit rng ngi bn ch c ngha v h tr ngi mua khi ngi mua yu cu thc hin xut khu ch ngi
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bn khng c ngha v lm th tc hi quan. Do , ngi mua khng nn sa dng iu kin EXW nu h khng th trc tip hoc gin tip lm th tc thng quan xut khu. c) Ngi mua c ngha v rt hn ch trong vic cung cp thng tin cho ngi bn lin quan n xut khu hng ha. Tuy vy, ngi bn c th cn mt s thng tin, chng hn tnh thu hoc bo co. FCA (tn a im giao hng) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. Giao cho ngi chuyn ch c ngha l ngi bn giao hng cho ngi chuyn ch hoc mt ngi khc do ngi mua ch nh, ti c s ca ngi bn hoc ti a im ch nh khc. Cc bn cn phi quy nh r a im ti ni c chn giao hng, v ri ro c chuyn cho ngi mua ti a im . Nu cc bn nh giao hng ti c s ca ngi bn th nn quy nh a ch c s ca ngi bn l ni giao hng. Nu cc bn c nh giao hng ti mt a im khc th cc bn phi ch ra a im giao hng khc . iu kin FCA i hi ngi bn phi thng quan xut khu, nu c. Tuy vy, ngi bn khng c ngha v thng quan nhp khu, tr thu nhp khu hoc tr chi ph lm th tc thng quan nhp khu. CPT (ni n quy nh) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. Cc ph tr ti c ngha l ngi bn giao hng cho ngi chuyn ch hoc mt ngi khc do ngi bn ch nh ti mt ni tha thun (nu im c cc bn tha thun) v ngi bn phi k hp ng v tr chi ph vn ti cn thit a hng ha ti a im n c ch nh. iu kin ny c hai im ti hn, v ri ro v chi ph c chuyn giao ti hai im khc nhau. Cc bn nn quy nh cng r cng tt trong hp ng v a im giao hng ti ri ro c chuyn cho ngi mua, v a im n c ch nh m ngi bn phi thu phng tin vn ti ch hng n. Nu nhiu ngi chuyn ch tham gia vn ti hng ha n ni quy nh v cc bn khng c tha thun v im giao hng c th th ri ro c chuyn khi hng ha c giao cho ngi chuyn ch u tin ti a im hon ton do ngi bn la chn v ngi mua khng c quyn g v vic ny. Nu cc bn mun ri ro c chuyn ti mt thi im mun hn (v d nh ti cng bin hoc ti sn bay), th h phi quy nh c th trong hp ng mua bn. Cc bn cng nn quy nh cng r cng tt a im ti ni n c ch nh, v cc chi ph n im l do ngi bn chu. Ngi bn phi k hp ng vn ti ph hp vi a im ny. Nu ngi bn phi tr thm chi ph theo hp ng vn ti lin quan n vic d hng ti im n quy nh th ngi bn s khng c quyn i hi ngi mua bi hon nhng chi ph tr khi c tha thun khc gia hai bn.

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iu kin CPT yu cu ngi bn phi thng quan xut khu, nu c. Tuy vy, ngi bn khng c ngha v thng quan nhp khu, tr bt k khon thu nhp khu hoc thc hin bt k th tc thng quan nhp khu no. CIP (ni n quy nh) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. iu kin Cc ph v bo him tr ti c ngha l ngi bn giao hng ha cho ngi chuyn ch hoc ngi khc do ngi bn ch nh ti a im tha thun (nu a im c tha thun gia cc bn), ngoi ra ngi bn phi tr chi ph vn ti cn thit a hng ha ti ni n quy nh. Ngi bn cng phi k hp ng bo him cho nhng ri ro ca ngi mua v mt mt hoc h hng ca hng ha trong qu trnh vn ti. Ngi mua cn lu rng theo iu kin CIP ngi bn ch phi mua bo him vi phm vi ti thiu. Nu ngi mua mun c bo him vi phm vi ln hn, ngi mua cn tha thun r rng vi ngi bn hoc t mnh mua bo him b sung. Khi s dng cc iu kin CPT, CIP, CFR v CIF, ngi bn hon thnh ngha v giao hng khi giao hng ha cho ngi chuyn ch ch khng phi khi hng ha c vn chuyn ti im n quy nh.

iu kin ny c hai im ti hn: ri ro v chi ph c chuyn giao ti hai a im khc nhau. Cc bn s phi xc nh r im giao hng, ni ri ro c chuyn sang cho ngi mua v im n quy nh, ni ngi bn phi k hp ng vn ti. Nu nhiu ngi vn ti c s dng cho vic vn chuyn hng ha n ni quy nh v cc bn khng c tha thun v im giao hng c th th ri ro c chuyn khi hng ha c chuyn giao cho ngi chuyn ch u tin ti a im hon ton do ngi bn la chn v ngi mua khng c quyn g v vic ny. Nu cc bn mun ri ro c chuyn ti mt thi im sau (v d nh ti cng bin hoc ti sn bay), th h cn phi quy nh c th trong hp ng. DAT (ni n quy nh) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. Giao ti bn (Deliver at Terminal) c ngha l ngi bn giao hng, khi hng ha sau khi d khi phng tin vn ti, c t di s nh ot ca ngi mua ti mt bn ch nh, ti cng hoc ti ni n ch nh. Bn (terminal) bao gm bt k ni no, d c mi che hay khng c mi che, nh cu cng, kho, bi container hoc ga ng b, ng st hoc hng khng. Ngi bn chu mi chi ph v ri ro lin quan a hng ha n a im . Ngi bn c khuyn nn k hp ng vn ti n ng a im . Cc bn nn quy nh cng r cng tt v bn v, nu c th, mt im c th ti bn hoc ti cng hoc ni n tha thun v ngi bn chu ri ro a hng ha n a im . Ngi bn c khuyn nn k hp ng vn ti n ng a im .
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Hn na, nu cc bn mun ngi bn chu ri ro v chi ph vn chuyn v d hng t bn n mt a im khc th nn s dng iu kin DAP hoc DDP. iu kin DAT yu cu ngi bn lm th tc thng quan xut khu hng ha, nu cn. Tuy vy, ngi bn khng c ngha v lm th tc nhp khu hay tr bt k khon thu nhp khu no hay tin hnh cc th tc thng quan nhp khu. DAP (ni n quy nh) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. Giao hng ti ni n c ngha l ngi bn giao hng khi hng ha c t di quyn nh ot ca ngi mua trn phng tin vn ti, sn sng d ti ni n ch nh. Ngi bn chu mi ri ro lin quan a hng ha n ni n ch nh. Cc bn nn quy nh cng r cng tt v a im c th ti ni n tha thun v ngi bn chu mi ri ro ti a im . Ngi bn c khuyn nn k hp ng vn ti n ng a im . Nu ngi bn, theo hp ng vn ti phi tr chi ph d hng ni n th ngi bn khng c quyn i li khon ph ny t ngi mua, tr khi c tha thun khc gia hai bn. iu kin DAP yu cu ngi bn lm th tc thng quan xut khu, nu c. Tuy vy, ngi bn khng c ngha v lm th tc thng quan nhp khu, tr thu nhp khu hoc lm cc th tc thng quan nhp khu. Nu cc bn mun ngi bn lm th tc thng quan nhp khu, tr thu v chi ph lin quan n nhp khu th nn s dng iu kin DDP. DDP (ni n quy nh) iu kin ny c th s dng cho mi phng thc vn ti v c th s dng khi c nhiu phng thc vn ti tham gia. Giao hng thng quan nhp khu c ngha l ngi bn giao hng khi hng ha c t di quyn nh ot ca ngi mua, thng quan nhp khu, trn phng tin vn ti ch n v sn sng d hng ti ni n quy nh. Ngi bn chu mi chi ph v ri ro lin quan a hng ha ti ni n v c ngha v thng quan cho hng ha, khng ch thng quan xut khu m cn thng quan nhp khu, tr cc khon thu, ph v thc hin cc th tc cho thng quan xut v nhp khu. iu kin DDP th hin ngha v ti a ca ngi bn. Cc bn nn quy nh cng r cng tt v a im giao hng c th ti ni n tha thun v ngi bn chu mi chi ph v ri ro a hng ha ti a im . Nu ngi bn,theo quy nh ca hp ng vn ti, phi tr chi ph d hng ni n th ngi bn khng c i li khon ph ny t ngi mua, tr khi c tha thun khc gia hai bn. Cc bn khng nn s dng iu kin DDP nu ngi bn khng th trc tip hay gin tip lm th tc nhp khu. Nu cc bn mun ngi mua chu mi ri ro v chi ph thng quan nhp khu th nn s dng iu kin DAP.
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Mi khon thu gi tr gia tng (VAT) hay cc loi thu khc phi np khi nhp khu do ngi bn chu, tr phi c tha thun khc mt cch r rng trong hp ng mua bn. FAS (tn cng xp hng quy nh) iu kin ny ch p dng vi vn ti bin hoc vn ti ng thy ni a. Giao dc mn tu c ngha l ngi bn giao hng khi hng ha c t dc mn con tu do ngi mua ch nh (v d t trn cu cng hoc trn x lan) ti cng giao hng ch nh. Ri ro v mt mt hoc h hng ca hng ha di chuyn khi hng ha c t dc mn tu, v ngi mua chu mi chi ph k t thi im ny tr i. Cc bn nn quy nh cng r cng tt v a im xp hng ti cng giao hng ch nh, v mi chi ph v ri ro v hng ha ti a im do ngi bn chu v cc chi ph ny v chi ph lm hng c th thay i ty tp qun tng cng. Ngi bn, hoc phi t hng ha dc mn tu hoc mua sn hng ha c giao nh vy. T mua sn y p dng cho vic bn hng nhiu ln trong qu trnh vn chuyn (bn hng theo l) rt ph bin trong mua bn hng nguyn liu. Khi hng c ng trong container, thng thng ngi bn phi giao hng cho ngi chuyn ch ti bn, ch khng giao dc mn tu. Trong trng hp ny, iu kin FAS l khng ph hp, m nn s dng iu kin FCA. iu kin FAS yu cu ngi bn phi lm th tc thng quan xut khu (nu c). Tuy vy, ngi bn khng c ngha v thng quan nhp khu, tr cc khon thu nhp khu hoc lm th tc thng quan nhp khu. FOB (tn cng giao hng) iu kin ny ch p dng vi vn ti bin hoc vn ti ng thy ni a. Giao hng trn tu c ngha l ngi bn giao hng ln con tu do ngi mua ch nh ti cng xp hng ch nh hoc mua c hng ha sn sng giao nh vy. Ri ro v mt mt hoc h hng ca hng ha di chuyn khi hng ha c xp ln tu, v ngi mua chu mi chi ph k t thi im ny tr i. Ngi bn phi giao hng ln tu hoc mua sn hng ha c giao nh vy. Vic dn chiu t mua sn y p dng cho vic bn hng nhiu ln trong qu trnh vn chuyn (bn hng theo l) rt ph bin trong mua bn hng nguyn liu. iu kin FOB c th khng ph hp khi hng ha c giao cho ngi chuyn ch trc khi c xp ln tu, v d hng ha trong container thng c giao ti cc bn bi (terminal). Trong trng hp ny nn s dng iu kin FCA. iu kin FOB yu cu, ngi bn phi lm th tc thng quan xut khu (nu c). Tuy vy, ngi bn khng c ngha v thng quan nhp khu, tr cc khon thu nhp khu hoc lm th tc thng quan nhp khu. CFR (cng n quy nh) iu kin ny ch p dng vi vn ti bin hoc vn ti ng thy ni a.
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Tin hng v cc ph c ngha l ngi bn phi giao hng ln tu hoc mua hng giao hng nh vy. Ri ro v mt mt hay h hng ca hng ha di chuyn khi hng c giao ln tu. Ngi bn phi k hp ng v tr cc chi ph v cc ph cn thit a hng ha n cng n quy nh. Khi s dng cc iu kin CPT, CIP, CFR v CIF, ngi bn hon thnh ngha v giao hng khi ngi bn giao hng cho ngi chuyn ch theo cch thc c quy nh c th trong mi iu kin, ch khng phi hng ti ni n. iu kin ny c hai im ti hn, v ri ro di chuyn v chi ph c phn chia cc a im khc nhau. Trong khi hp ng lun ch r cng n th n c th li khng ch r cng xp hng l ni m ri ro di chuyn sang ngi mua. Nu cng gi hng c ngha c bit i vi ngi mua, th cc bn quy nh trong hp ng cng c th cng tt. Cc bn xc nh cng c th cng tt a im n tha thun, v cc chi ph cho n a im do ngi bn chu. Ngi bn nn k cc hp ng vn ti n ng a im ny. Nu theo hp ng chuyn ch, ngi bn phi tr cc chi ph lin quan n vic d hng ti a im ch nh cng n, th ngi bn khng c quyn i li chi ph t ngi mua tr phi hai bn c tha thun khc. Ngi bn phi, hoc giao hng ln tu, hoc mua hng giao vn chuyn hng n cng n. Ngoi ra, ngi bn phi k hp ng vn chuyn hng ha hoc mua mt hp ng nh vy. T mua y p dng cho vic bn hng nhiu ln trong qu trnh vn chuyn (bn hng theo l) rt ph bin trong mua bn hng nguyn liu. CFR khng ph hp khi hng ha c giao cho ngi chuyn ch trc khi hng c giao ln tu, v d hng ng trong container, m thng l giao hng ti bn, bi. Trong trng hp ny nn s dng iu kin CPT. CFR i hi ngi bn thng quan xut khu cho hng ha (nu c). Tuy vy, ngi bn khng c ngha v thng quan nhp khu, tr bt k loi thu nhp khu no hay tin hnh bt k mt th tc hi quan nhp khu no. CIF (cng n quy nh) iu kin ny ch p dng vi vn ti bin hoc vn ti ng thy ni a. Tin hng, ph bo him v cc ph c ngha l ngi bn phi giao hng ln tu hoc mua hng giao nh vy. Ri ro v mt mt hay h hng ca hng ha di chuyn khi hng c giao ln tu. Ngi bn phi k hp ng v tr cc chi ph v cc ph cn thit a hng ha n cng n quy nh.

Ngi bn cng k hp ng bo him bo him nhng ri ro ca ngi mua v mt mt hoc thit hi ca hng ha trong qu trnh vn chuyn. Ngi mua nn lu rng theo iu kin CIF, ngi bn ch phi mua bo him theo iu kin ti thiu. Nu ngi mua mun c bo him mc cao hn, th ngi mua phi tha thun r rng vi ngi bn hoc t mua bo him b sung.

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Khi s dng cc iu kin CPT, CIP, CFR v CIF, ngi bn hon thnh ngha v giao hng khi ngi bn giao hng cho ngi chuyn ch theo cch thc c quy nh c th trong mi iu kin, ch khng phi khi hng ti ni n. iu kin ny c hai im ti hn, v ri ro di chuyn v chi ph c phn chia cc a im khc nhau. Trong khi hp ng lun ch r cng n th n c th li khng ch r cng xp hng l ni m ri ro di chuyn sang ngi mua. Nu cng gi hng c ngha c bit i vi ngi mua, th cc bn quy nh trong hp ng cng c th cng tt. Cc bn xc nh cng c th cng tt a im n tha thun, v cc chi ph cho n a im do ngi bn chu. Ngi bn nn k cc hp ng vn ti n ng a im ny. Nu theo hp ng chuyn ch, ngi bn phi tr cc chi ph lin quan n vic d hng ti a im ch nh cng n, th ngi bn khng c quyn i li chi ph t ngi mua tr phi hai bn c tha thun khc. Ngi bn phi, hoc giao hng ln tu, hoc mua hng giao vn chuyn hng n cng n. Ngoi ra, ngi bn phi k hp ng vn chuyn hng ha hoc mua mt hp ng nh vy. T mua y p dng cho vic bn hng nhiu ln trong qu trnh vn chuyn (bn hng theo l) rt ph bin trong mua bn hng nguyn liu. CIF khng ph hp khi hng ha c giao cho ngi chuyn ch trc khi hng c giao ln tu, v d hng ng trong container, m thng l giao hng ti bn bi. Trong trng hp ny, nn s dng iu kin CIP. CIF i hi ngi bn thng quan xut khu cho hng ha (nu c). Tuy vy, ngi bn khng c ngha v thng quan nhp khu, tr bt k loi thu nhp khu no hay tin hnh bt k mt th tc hi quan nhp khu no. A Ngha v ca ngi Bn B Ngha v ca ngi Mua A 1 Ngha v chung ca ngi Bn B 1 Ngha v chung ca ngi Mua A 2 Giy php, kim tra an ninh v B 2 Giy php, kim tra an ninh v cc th tc khc cc th tc khc A 3 Hp ng vn ti v bo him B 3 Hp ng vn ti v bo him A 4 Giao hng B 4 Nhn hng A 5 Chuyn ri ro B 5 Chuyn ri ro A 6 Phn chia ph tn B 6 Phn chia chi ph A 7 Thng bo cho ngi Mua B 7 Thng bo cho ngi Bn A 8 Chng t giao hng B 8 Chng t giao hng A 9 Kim tra ng gi, bao b B 9 Kim tra hng ha K m hiu A 10 H tr thng tin v chi ph lin quan. B 10 H tr thng tin v chi ph lin quan.

Tm li, nu nh Incoterm 2000 ang thc thi trong giao nhn hng th phng thc giao hng FOB ngi bn ch chu trch nhim ti lan can tu" (Ship Rail) th Incoterm 2010 c ban hnh gn y v s c hiu lc vo ngy 1-1-2011 sp ti, thut ng ny c thay th bng trn tu" (On Board The Vessel). Theo , ngi bn (seller) s chuyn ri ro ca l hng mnh bn thc s cho ngi mua (buyer) khi hng thc s trn tu ch khng phi "lan can tu nh trc na, thut ng mi ny ra i nhm nhn mnh vic phn chia ri ro t ngi bn sang
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ngi mua mt cch r rng hn so vi Incoterm 2000. Trong Incoterm 2010, cc chi ph khi nhn hng ti cng n nh lnh giao hng (Deliver Order), ph vn n ng bin (Bill Of Lading) v nht l ph nng h container (Terminal Handing Charges) c quy nh r hn so vi Incoterm 2000. Theo , Incoterm 2010 quy nh cc chi ph trn u do ngi bn chu nhng cc doanh nghip Vit Nam cn ghi r trong hp ng ai s chu cc chi ph ny mt cch r rng, nu khng phn thit thi s nghing v cc doanh nghip Vit Nam. Cc iu kin trong Incoterm 2000 nh DAF, DES, DEQ v DDU c thay th bng cc thut ng nh DAT (Delivered At Terminal), hng n ch d xung; DAP (Delivered At Place), hng n ch sn sng d xung. Trong cc thut ng nh Terminal v Place c hiu theo ngha rng hn l cu cng, cng. Cn lu cc doanh nghip Vit Nam khi xut khu nn chuyn dn t iu kin FOB sang cc iu kin khc nh CIF, CFR, v cc iu kin ny s c li cho cc doanh nghip trong vic kim sot l hng nu i tc cha thanh ton hoc khng thanh ton tin th cc doanh nghip ch tn mt t chi ph ch hng v cn hn mt c l hng. iu kin FOB theo Incoterm 2010 cha ng rt nhiu ri ro nh khi giao hng ln tu, mc d ngi bn cn gi cc chng t nhn hng (Bill Of Lading) nhng mt quyn kim sot l hng ca mnh, cc doanh nghip c th mt mt phn hay c l hng v khng th ra lnh cho hng tu ngng giao hng cho ngi mua v ngi bn khng phi ngi thu tu. Trong Incoterm 2010, cc quy tc giao hng cng c chia lm hai nhm so vi bn nhm trong Incoterm 2000. Nhm mt c p dng cho bt k phng thc vn ti no, gm cc iu kin nh EXW - giao ti xng; FCA - giao cho ngi chuyn ch; CPT - cc ph tr ti; CIP - cc ph v ph bo him tr ti; DAT - hng n ch d xung; DDP - giao hng np thu. Trong khi , nhm cn li ch yu c p dng khi c vn ti bin hay ni thy gm cc iu kin nh FAS - giao dc mn tu; FOB - giao ln tu; CFR - tin hng v cc ph; CIF - tin hng, bo him v cc ph.

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