3.6 PHNG THC GIAO CHNG T TR TIN. (CAD: Cash against documents, hay COD: Cash on delivery).

Trong hot ng xut nhp khu ca Vit Nam, trc kia ch yu ch s dng ba phng thc: documentary credit, collection v remittance. T nng nm 1990 tr li y, mt s ngn hng ti nc ta bt u p dng phng thc CAD. Phng thc thanh ton ny rt c li cho nh xut khu nu nh xut khu am hiu v bit vn dng ng, v CAD m bo cho h c th thanh ton c nhanh v chc chn. 3.6.1 Khi nim. CAD l phng thc thanh ton trong t chc nhp khu da trn c s hp ng ngai thng s yu cu ngn hng bn xut khu m mt ti khon tn thc (Trust account) thanh ton tin cho t chc xut khu khi t chc xut khu xut trnh y chng t theo tha thun. 3.6.2 Quy trnh nghip v.

(5) (4) (2)

Ngn hng
(1) (3) (6 )

Nh xut khu

Nh nhp khu

Ch thch : (1) Nh nhp khu yu cu ngn hng m cho mnh mt ti khan tn thc, s d ti kha bng 100% tr ga hp ng v n c dng thanh ton cho nh xut khu, theo ng bn ghi nh (Memorandum) tha thun gia nh nhp khu v ngn hng .(2) Ngn hng thng bo cho nh xut khu bit. (3) Nh xut khu giao hng cho ngi nhp khu theo ng tha thun trong hp ng. (4) Nh xut khu lp chng t xut trnh cho ngn hng. (5) Ngn hng kim tra chng t , i chiu vi bn ghi nh ,nu ph hp th thanh ton cho nh xut khu. (6) Ngn hng chuyn b chng t cho nh nhp khu v quyt ton ti khon tn thc. V d: Cng ty TNHH Go Vit thuc Gentraco (Cn Th) k hp ng xut khu go thm vi siu th Aldi ti c v chn phng thc CAD lm phng thc thanh ton. Sau khi hai bn k xong hp ng ngoi thng, siu th Aldi s yu cu mt ngn hng ti Vit Nam thc hin mt dch v CAD. Khi , ngn hng v siu th s tha thun mt bn ghi nh Memorandum( gm cc ni dung nh trn) . Sau khi siu th chuyn y s tin k qu, mt ti khon tn thc trust account s c m ghi s tin k qu, ngn hng thng bo cho cng ty Go Vit l ti khon ny c hot ng. Cng ty Go vit kim tra, nu chp nhn th tin hnh giao hng n ni yu cu. Giao hng xong, cng ty nay s xut trnh nhng chng t yu cu trong memorandum. Ngn hng kim tra, nu thy ng th ghi c cho cng ty Go Vit v ghi n vo ti khon k qy ca siu th Aldi v thu ph dch v. Cui cung, ngn hng giao li chng t cho siu th. B chng t cn xut trnh cho ngn hng thanh ton:
Th xc nhn (letter confirming) giao hng cho ngi mua x i din

nc xut khu cp.

 Bng coppy ca vn n v ha n thng mi c xc nhn ca ngi mua

v c i din nc xut khu.

Vn n gc (Original B/L): 3 bn chnh. Ha n thng mi (commercial invoice). Giy chng nhn s long, trng lng (certificate of quantity/weight). Giy chng nhn cht lng (certificate of quality)

3.6.3 u im ca CAD: - Th tc thanh ton n gin. - Chuyn t ngn hng phc v ngi bn qua ngi mua th nhanh. - Nh xut khu thanh ton bng phng thc ny rt c li, giao hng xong l c tin ngay, b chng t xut trnh n gin. 3.6.4 Nhc im ca CAD: - Ngi mua phi c i din hay chi nhnh nc ngi bn. - Vic k qu thc hin CAD, ngi mua thng b giam vn lu trong ngn hng. - Ngi bn b ri ro trong trng hp giao hng nu gi hng ho tng -> theo hp ng , ngi bn b thit. - Ngi mua b thit khi ngi bn khng giao hng khi tin t cc nm trong ngn hng ngi bn, ngi mua khng c hng li sut. - Khi no c xc nhn ngi bn giao ng v c bng chng th mi c th rt ti khon ra khi ngn hng ngi bn. 3.7 PHNG THC TN DNG CHNG T Ngy nay, Vit Nam ang pht trin mnh m ngoi thng, th trng c m rng ton cu, i tc mi rt phong ph v a dng. m bo an ton trong khu thanh ton, th phng thc tn dng chng t t ra rt hiu qu v ph hp vi bi

cnh hin nay. Chnh v vy, t trng thanh ton XNK bng phng thc tn dng chng t lun chim u th trong nhng nm gn y. Sau y chng ta s tp trung nghin cu phng thc thnah ton ny- mt phng thc thanh ton ch yu v quan trng trong thng mi quc t v Vit Nam. Hin nay, tt c cc phin bn UCP u c hiu lc, tuy nhin trong thc t, ch c phin bn mi nht l c s dng ph bin, do , chng ta s nghin cu phng thc ny trn tinh thn UCP 600 Mt s k hiu vit tt: L/C: Letter of Credit ( Th tn dng). NHPH: Ngn Hng Pht Hnh ( Issuing Bank). NHTB: Ngn Hng Thng bo ( Advising Bank). NHXN: Ngn Hng Xc Nhn (Confirming Bank). NHCD: Ngn Hng c Ch nh ( Nominated Bank).

3.7.1 S lc v phng thc tn dng chng t. 3.7.1.1 Khi nim. Theo gio s Dominique Legeais, khoa Lut, trng i hc Ren Descartes (Paris V), phng thc thanh ton tn dng chng t l mt s tha thun m trong , mt ngn hng (ngn hng pht hnh) theo yu cu ca khch hng (ngi yu cu m th tn dng) cam kt s tr mt s tin nht nh cho mt ngi th ba (ngi th hng) hoc chp nhn hi phiu do ngi th ba k pht trong phm vi s tin khi ngi th ba ny xut trnh ti ngn hng mt b chng t thanh ton ph hp vi nhng iu khon trong th tn dng.

iu 2 trong UCP 600 ca Phng Thng Mi Quc T a ra mt nh ngha hon chnh hn, theo : Credit mean any arrangement, however named or dcibed, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. Tn dng chng t l mt tha thun bt k, cho d c gi tn v m t nh th no, th hin mt cam kt chc chn v khng hy ngang ca NHPH v vic thanh ton khi xut trnh ph hp. Ni cch khc, tn dng chng t l mt s tho thun trong ngn hng (ngn hng m th tn dng) theo yu cu ca khch hng (ngi yu cu m th tn dng) s tr mt s tin nht nh cho mt ngi khc 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. Nh vy, tin hnh thanh ton bng phng thc ny, bt buc phi hnh thnh mt th tn dng. y l mt vn bn php l quan trng ca phng thc thanh ton ny, v nu khng c th tn dng th xut khu s khng giao hng v nh vy phng thc tn dng chng t cng s khng hnh thnh c. 3.7.1.2 Bn cht ca tn dng chng t Trc tin, tn dng chng t l mt phng thc thanh ton lin quan n vic xut trnh b chng t hp l. Ngi bn s c bo m thanh ton nu xut trnh ti ngn hng b chng t ph hp vi nhng quy nh ra. Phng thc thanh ton tn dng chng t cng c th hiu nh l mt khon tm ng m ngn hng dnh cho nh nhp khu hoc nh xut khu. T tnh cht ca th tn dng c th suy ra: Th nht, ch c nhng t chc tn dng mi c quyn thc hin cc giao dch ny. Th hai, do tnh c quyn ca hot ng ngn hng, giao dch thanh ton ny ch c th c thc hin thng xuyn bi cc t chc tn dng.

3.7.1.3 Li ch ca tn dng chng t. Phng thc thanh ton bng tn dng chng t c s dng rt rng ri trong lnh vc ngn hng. l hnh thc thanh ton linh hot, bo m tnh an ton cho cc giao dch thng mi quc t. Trn thc t, tn dng chng t bt u pht trin t thi k chin tranh th gii ln th nht (1914-1918). Cc nh xut khu Bc M, do khong cch a l xa xi, yu cu i tc chu u m th tn dng bo m kh nng thanh ton. Tn dng chng t c nhiu cng ty, ngn hng u tin la chn v n p ng c nhng yu cu ch yu ca thng mi quc t. Th nht, do cc i tc k kt hp ng thng c tr s nhng quc gia khc nhau nn gia cc bn vn tn ti s thiu tin tng ln nhau, phng thc tn dng chng t gip loi b ro cn . Th hai, trong giao dch tn dng chng t, lun c s hin din ca cc ngn hng i din ca hai bn i tc, cng vi nhng yu cu kht khe v b chng t, nhng yu t s dung ha li ch i nghch gia cc bn trong hp ng. 3.7.1.4 u im ca phng thc thanh ton tn dng chng t (thanh ton bng L/C): So vi cc phng thc thanh ton khc, thanh ton bng L/C c u im ch: i vi nh xut khu: c NHPH L/C bo m thanh ton chc chn nu xut trnh c b chng t xut khu ph hp. i vi nh nhp khu: c ngn hng pht hnh L/C bo m khng phi tr tin chng no cha nhn c b chng t nhp khu ph hp. R rng l, nh nhp khu c c s tin chc rng, NHPH s khng tr tin trc khi nh xut khu giao hng, bi v iu ny i hi nh xut khu phi xut trnh b chng t giao hng, cn nh xut khu tin chc rng s nhn c tin hng xut khu nu trao cho NHPH b chng t ph hp vi L/C. Nh vy, phng tc L/C

 dung ha c li ch v ri ro gia nh xut khu v nh nhp khu, y l u im vt tri ca phng thc ny. 3.7.2 Cc bn tham gia. Cc bn tham gia thanh ton trong phng thc tn dng chng t gm c: Ngi xin m tn dng (Applicant): l ngi m theo yu cu ca ngi th tn dng c pht hnh, trong hot ng ngoi thng thng thng l nh nhp khu, ngi mua, yu cu ngn hng phc v mnh pht hnh mt L/C v c v c trch nhim php l v vic NHPH tr tin cho ngi th hng L/C. Bng thut ng ting Anh, Applicant i khi cn c gi l opener, accountee hay principal. Thut ng ngi yu cu l c s dng ph bin. Ngi hng li (Beneficiary): l ngi c hng li t vic pht hnh th tn dng. Trong hot ng ngoi thng thng l ngi xut khu hng ha , ngi bn hoc bt c ngi no khc m ngi xut khu ch nh. Ngn hng pht hnh (Issuing bank or opening bank): l ngn hng thng c hai bn nhp khu v xut khu tha thun la chn v c qui nh trong hp ng, nu cha c s qui nh trc, ngi nhp khu c quyn la chn. Quyn li v ngha v ch yu ca Ngn hng ny nh sau: Cn c vo n xin m tn dng th ca ngi nhp khu m th tn dng v tm cch thng bo v ni dung tn dng cng vi vic gi bn gc th tn dng cho ngi xut khu. Sa i, b sung nhng yu cu ca ngi xin m th tn dng, ca ngi xut khu i vi th tn dng c m nu c s ng ca h. Kim tra chng t thanh ton ca ngi xut khu gi n, nu cc chng t ph hp vi nhng qui nh trong th tn dng th tr tin cho ngi xut khu v i li tin ngi nhp khu, ngc li th t chi thanh ton. Ngn hng ch chu trch nhim kim tra b mt ca chng t xem c ph hp vi

th tn dng hay khng ch khng chu trch nhim v kim tra tnh cht php l ca chng t Ngn hng c min trch nhim trong trng hp Ngn hng ri vo cc bt kh khng nh: chin tranh, nh cng, ni lon, lt li, ha hon, ng t Mi hu qu sinh ra do li ca mnh, Ngn hng m th tn dng phi chu trch nhim. Ngn hng thng bo (Advising bank): l Ngn hng thng bo th tn dng theo yu cu ca Ngn hng pht hnh th tn dng . Trong thc t thng l Ngn hng i l ca Ngn hng m th tn dng nc ngi xut khu. Quyn li v ngha v ch yu ca Ngn hng ny l: Khi nhn c in thng bo th tn dng ca Ngn hng m th tn dng, Ngn hng ny s chuyn ton b ni dung th tn dng nhn c cho ngi xut khu di hnh thc vn bn.

Ngn hng thng bo ch chu trch nhim chuyn nguyn vn bn bc in ch khng chu trch nhim phi dch,din gii cc t chuyn mn ra ting a phng. Chnh v vy, trong cui bc th xc bo in m th tn dng bao gi cng c cu: Please, note that we assume no reponsibility for any error or omission in the transmission and translation of the cable. Chng ti khng chu trch nhim v bt c mt s li lm hay thiu st trong khi chuyn v dch bc in ny.

Khi nhn c b chng t thanh ton ca ngi xut khu chuyn ti, Ngn hng phi chuyn ngay v nguyn vn b chng t n Ngn hng m th tin dng. Ngn hng xc nhn (Confirming bank): l Ngn hng ng ra xc nhn thm vo th tn dng theo s y nhim hoc yu cu ca Ngn hng pht hnh. 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 (Paying bank): c th l ngn hng m th tn dng hoc c th l mt ngn hng khc c ngn hng m th tn dng ch nh thay mnh thanh ton tr tin cho ngi xut khu hay chit khu hi phiu. Trng hp ngn hng lm nhim v chit khu hi phiu th gi l ngn hng chit khu (The negotiating bank). Nu i im tr tin qui nh ti nc ngi xut khu th ngn hng tr tin thng l ngn hng thng bo. Trch nhim ca ngn hng thanh ton ging nh ngn hng m th tn dng khi nhn b chng t ca ngi xut khu gi n. Ngn hng c ch nh (Nominated bank): l Ngn hng m th tn dng c gi tr thng lng hoc bt c Ngn hng no nu trong th tn dng qui nh c th thng lng ti bt c Ngn hng no. 3.7.3 Qui trnh nghip v. C cu ca phng thc tnh dng chng t n gin nht l Ngi mua ch th --- Ngn hng m L/C --- pht hng mt ---tn dng th ---tr tin ngi bn V ngn hng m L/C thng l nc ngi mua , nn vic trc tip thng bo v tr tin cho ngi bn s gp kh khn nht nh, nn ngn hng m L/C s y quyn cho ngn hng i l ca mnh nc ngoi thc hin nhng cng vic ny, v lc s l: Ngi mua ch th -- ngn hng m L/C --- ch th mt --- Ngn hng thng bo --tr tin theo mt -- L/C --- cho ngi bn

Di y trnh by chi tit hn v qui trnh nghip v ca hai ngn hng khng th thiu lin quan trong phng thc thanh ton tn dng chng t, l ngn hng m L/C v ngn hng thng bo L/C. Trc ht, i vi ngn hng m L/C, cn c vo n xin m L/C ca ngi nhp khu pht hnh L/C v tm cch thng bo L/C cng vi vic gi bn gc L/C cho ngi xut khu. Thng thng vic thng bo v gi L/C phi thng qua mt ngn hng i l ca n nc ngi xut khu. Cng c th ngn hng ny gi thng bn gc L/C cho ngi xut khu. Nu c yu cu sa i, b sung ca ngi xin m L/C ca ngi xut khu i vi L/C, ngn hng tin hnh sa i, b sung khi c vn bn chnh thc ca khch hng gi n. Ngn hng c trch nhim kim tra chng t ca ngi xut khu gi n, nu chng t ph hp vi nhng iu quy nh trong L/C v khng mu thun ln nhau th tr tin cho ngi xut khu v i tin ngi nhp khu, ngc li th t chi thanh ton. Khi kim tra chng t ca ngi xut khu gi n, ngn hng ch chu trch nhim kim tra b ngoi ca chng t c ph hp vi L/C hay khng ch khng chu trch nhim v kim tra tnh cht php l v tnh chnh xc ca chng t v.v.. Mi s tranh chp v tnh cht bn trong ca chng t l do ngi nhp khu v xut khu t gii quyt. Ngn hng c min trch nhim trong trng hp ngn hng ri vo ng cc bt kh khng nh chin tranh, nh cng, ni lan, lt li, ng t v.v. Nu L/C ht hn gia lc , ngn hng cng khng chu trch nhim thanh ton nhng b chng t gi n vo dp , tr khi c nhng quy nh d phng. Mi hu qu sinh ra do li ca mnh, ngn hng m L/C phi chu trch nhim. Ngn hng c hng mt khon th tc ph m L/C thng thng t 0,125% n 0,5% tr gi ca L/C. i vi ngn hng thng bo. Ngn hng thng bo l ngn hng i l ca ngn hng m L/C nc ngi xut khu. Quyn li v ngha v ch yu ca ngn hng thng bo nh sau:

Khi nhn c in thng bo L/C ca ngn hng m L/C, ngn hng ny s chuyn ton b ni dung L/C nhn cho ngi xut khu di hnh thc vn bn. Ngn hng thng bo ch chu trch nhim chuyn nguyn vn bc in ch khng chu trch nhim phi dch, din gii cc t chuyn mn ra ting a phng. Nu ngn hng thng bo sai nhng ni dung in nhn c th ngn hng phi chu trch nhim. V vy trong cui bc th bo L/C bao gi cng c cu Xin lu , chng ti khng chu trch nhim v bt c mt s li lm hay thiu st trong chuyn v dch bc in ny.

Khi nhn c b chng t ca ngi xut khu gi n, ngn hng phi chuyn ngay v nguyn vn b chng t cho ngn hng m L/C. Ngn hng khng chu trch nhim v nhng hu qu pht sinh do s chm tr v/hoc mt mt chng t trn ng i n ngn hng m L/C, min l chng minh rng mnh chuyn nguyn vn v ng hn b chng t qua bu in.

hiu chi tit hn ta hy xem s sau:

Quy trnh thanh ton ca phng thc tn dng chng t

Ngn hng thng bo L/C

2 5 6

Ngn hng m L/C (NHPH)

Ngi bn
4

Ngi mua

1. Ngi mua lm n xin m th tn dng gi n ngn hng ca mnh yu cu

m mt th tn dng cho ngi bn hng.

2. Cn c vo n xin m th tn dng, ngn hng m th tn dng s lp mt

th tn dng v thng qua ngn hng i l ca mnh nc ngi bn thng bo vic m th tn dng v chuyn th tn dng n ngi bn.
3. Khi nhn c thng bo ny, ngn hng thng bo s thng bo cho ngi

bn ton b ni dung thng bo v vic m th tn dng , v khi nhn c bn gc th tn dng, th chuyn ngay cho ngi bn.
4. Ngi bn nu chp nhn th tn dng th tin hnh giao hng, nu khng th

tin hnh ngh ngn hng m L/C sa i, b sung cho ph hp vi hp ng.

5. Sau khi giao hng, ngi xut khu lp b chng t theo yu cu ca th tn

dng xut trnh thng qua ngn hng thng bo xin thanh ton.
6. Ngn hng m L/C kim tra chng t thanh ton nu thy ph hp vi LC th

tin hnh tr tin cho ngi bn. Nu thy khng ph hp, NH t chi thanh ton v gi tr li ton b chng t cho ngi bn.

7. Ngn hng m L/C i tin ngi mua. 8. Ngi mua kim tra chng t, nu thy LC ph hp th hon tr tin li cho

ngn hng m LC v nhn b chng t. Nu thy khng ph hp th c quyn t chi tr tin. V d: Tp on IKEA ca Thy in mua nguyn liu g t hng Manef phc v hot ng sn xut kinh doanh. Trong hp ng thng mi, hai bn c tho thun iu khon thanh ton bng L/C. thc hin vic thanh ton ny, mt chu trnh sau s din ra: (1) u tin IKEA s n mt ngn hng ti Thu in xin m L/C (gi l ngn hng pht hnh L/C). (2) Ngn hng pht hnh L/C s thng bo cho mt ngn hng m Manef m ti khon v kt qu m L/C v ni dung L/C (gi l ngn hng tip nhn L/C). (3) Ngn hng tip nhn L/C s tin hnh kim tra hnh thc ca L/C, sau chuyn nguyn vn ni dung L/C cho Manef m khng c php ghi ch hay dch thut bt k chi tt no trn L/C. (4) Manef sau khi xem xt ni dung L/C, nu thy hon ton ph hp vi nhng iu khon ca hp ng v nhng ni dung tho thun vi IKEA th giao hng cho cng ty IKEA. Nu cha ph hp th hai bn s phi chnh sa. (5) Manef s xut trnh cho Ngn hng tip nhn L/C b chng t chng minh hon thnh ngha v giao hng. (6) Ngn hng tip nhn L/C ngay lp tc chuyn b chng t trn cho Ngn hng m L/C.

(7) Sau khi kim tra chi tit tnh hp l ca b chng t v thy Manef thc hin ng nhng quy nh ca L/C th Ngn hng m L/C s chuyn tin cho Ngn hng tip nhn L/C. (8) Ngn hng tip nhn L/C chuyn tin vo ti khon ca Manef, cn Ngn hng m L/C th gi b chng t cho cng ty IKEA. IKEA v Manef thanh ton chi ph thanh ton qua L/C cho cc ngn hng. Lu : Trong thc t, trnh t cc cng vic thuc bc th 5 v th 6 trong tng trng hp c th c th c s khc bit, c th tm tt li trong 4 trng hp sau:
a. Sau khi ngn hng m L/C nhn c chng t h kim tra chng t nu

thy hon ton ph hp vi L/C th h mi thanh ton cho nh xut khu, ngn hng bn xut khu khng c i tin.

Loi a khng c i tin thng, m phi gi chng t cho ngn hng m L/C, sau khi kim tra, nu thy ph hp vi L/C h mi thanh ton, rt bt li cho ngi xut khu, v gi chng t cho ngn hng m L/C i hi thi gian di. Khi no h tr tin ngn hng xut khu mi thanh ton cho nh xut khu.

b. Sau khi ngn hng bn xut khu nhn c chng t ca nh xut khu xut

trnh, kim tra xong, nu thy ph hp th pht lnh i tin mt ngn hng th ba (l ngn hng c ngn hng m L/C ch nh tr tin). Khi nhn c lnh i tin, ngn hng th ba s tr tin cho nh xut khu.

Loi b tin li, nhanh chng, nhng cn ch phi c php i tin bng in c hon bi v xem xt tnh hnh ca ngn hng th ba-ngn hng tr tin, l ngn hng nh th no, c kh nng, c uy tn khng, v ngn hng xut khu c ti khon ti ngn hng khng, m quyt nh vic chp nhn.

c. Ngn hng bn xut khu nhn c chng t ca ngi xut khu xut trnh, sau khi kim tra k , nu thy ph hp vi L/C th i tin thng ngn hng m L/C.

Loi c cng tin li v bo m thanh ton c nhanh. Tuy nhin, cn xem xt Ngn hng nn L/C c mi quan h nh th no i vi ngn hng bn xut khu. Nu ngn hng bn xut khu c ti khon ngoi t ti ngn hng m L/C th ht sc thun li, v khi ngn hng bn xut khu in i tin ngn hng m L/C, th h s ghi c ngay ti khon ca ngn hng bn xut khu v ngn hng c th thanh ton tin ngay cho ngi xut khu. Nu ngn hng bn xut khu khng c ti khon bn ngn hng m th thi gian thanh ton s chm hn, ngn hng bn xut khu in i ngn hng m L/C, ch th cho h ghi c ti khon ngn hng bn ngn hng xut khu ti ngn hng no, sau khi ghi c xong s tr tin cho nh xut khu.

d. Sau khi ngn hng bn xut khu nhn c chng t ca nh xut khu trnh

sau khi kim tra k, nu thy ph hp vi L/C th trc tip ghi n ti khon ca ngn hng m L/C ti ngn hng bn xut khu v tr n cho nh xut khu.

Loi ny l tin li v bo m thanh ton c nhanh nht nhng n ch p dng i vi nhng nc c k hip c thanh ton Clearing vi nhau m thi.