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TRAC NGHIEM INCOTERMS Cau hoi Incoterms la van ban bat buoc cac ben phai tuan theo khi tham gia vao thng mai quoc te Incoterms 2010 ra i, khong can phai nam Incoterms 2000 v khong ai s dung Incoterms hng dan cac ben trong lnh vc giao nhan hang hoa Incoterms ieu chnh quan he gia ngi mua, ngi ban va ngi van tai Theo ieu kien EXW, Incoterms 2010 ngi mua chu chi ph van chuyen ke t c s cua ngi ban tr i Theo ieu kien EXW, Incoterms 2010 ngi ban phai xep hang len phng tien van tai cua ngi mua neu giao hang tai c s cua mnh Nhom F, Incoterms 2000 ngi mua phai chu chi ph van tai chnh Nhom F, Incoterms 2000, a iem chuyen rui ro tai cang xuat khau ieu kien FOB, Incoterms 2010 ngi ban het trach nhiem khi giao hang qua lan can tau tai cang xuat khau Theo ieu kien FCA, Incoterms 2010, neu a iem giao hang khong phai la c s ngi ban th ngui ban ch chu chi ph en khi at hang hoa di quyen nh oat cua ngi mua tren phng tien van tai cua mnh, khong chu ph d xuong Nhom C, Incoterms 2000 ngi ban chu chi ph va rui ro oi vi hang hoa cho en khi hang en nc nhap khau Theo CIF va CPT, Incoterms 2000, ngi ban phai mua bao hiem v quyen li cua mnh Theo Incoterms 2010 rui ro ve hang hoa oi vi ngi ban trong ieu kien CPT ln hn trong ieu kien CFR Nhom D, Incoterms 2000 a iem chuyen rui ro tai nc nhap khau DEQ = DES + chi ph d hang tai cang en (Incoterms 2000) ieu kien DAP, Incoterms 2010, ngi ban se d hng ti ni n ieu kien DAT, Incoterms 2010 ngi ban lam thu tuc

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nhap khau cho hang hoa Khi van chuyen hang hoa bang container phai chuyen t ieu kien FOB sang FCA va t CIF sang CIP Khi dan chieu Incoterms vao hp ong co the them bt quyen va ngha vu cua cac ben. Xuat khau theo ieu kien FOB co li cho doanh nghiep xuat khau va hoat ong kinh te cua nc xuat khau

BI 1 Hy hon thnh bng phn chia chi ph gia ngi bn v ngi mua theo cc iu kin ca Incoterms 2010 TT 1 2 3 4 5 6 7 8 Ngha v EXW Ch hng t xng n ga, cng gi hng Bc hng ln PTVT Thu PTVT Tr cc chng chnh Np thu xut khu Mua bo him D hng ni n Np thu nhp khu FCA FAS FOB CFR CIF DAT DDP

BAI 2 Hay la chon ieu kien thng mai thch hp cho cac trng hp sau khi biet nha nhap khau (NK) Ha Noi, nhap hang qua cang Hai Phong, nha xuat khau (XK) Frankfurt, c. a. Hang hoa la 1000 may anh, ngi ban e ngh sau khi lam thu tuc xuat khau se thue PTVT, tra cc ph, mua bao hiem cho hang hoa. Rui ro c chuyen cho ngi mua sau khi hang giao cho ngi van tai. b. Ngi mua khong thong nhat ma e ngh ngi ban sau khi lam thu tuc xuat khau giao hang cho ngi van tai la het ngha vu. c. Hang hoa chuyen ch 500 tan thep cay xay dng (dai tren 40m), ngi ban e ngh sau khi lam thu tuc xuat khau, giao hang len phng tien van tai la het ngha vu d. Ngi mua thong nhat vi ieu kien c nhng e ngh ngi ban chu trach nhiem them van e van tai va mua bao hiem cho hang hoa e. Hang hoa la thuoc tay chuyen ch bang ng hang khong, ngi ban sau khi la thu tuc xuat khau ngi van tai la het ngha vu BAI 3
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Mot nha XK mien Tay a hang len TPHCM e giao qua cang Cat Lai, hang hoa la gao ong trong bao ay n. Nha NK Han Quoc, gao se c a en Philippin. Hay la chon ieu kien Incoterms thch hp cho cac trng hp sau: a. Ngi ban ch muon giao hang tai cang boc hang quy nh, thu tuc xuat khau va moi cong viec khac eu do ngi mua t lo. b. Ngi ban giao hang len tau tai cang boc hang quy nh, chu chi ph san hang va lam thu tuc XK, ngi mua lo thue tau va mua bao hiem. c. Ngi ban lo thue tau va mua bao hiem e a hang ti cang en. d. Ngi ban lo thue tau e van chuyen hang hoa ti cang en, con ngi mua t lo bao hiem. BAI 4 Mot nha NK TPHCM nhap khau phan bon cua mot nha XK Han Quoc, hang c giao t Philippin. Hay la chon ieu kien Incoterms thch hp cho cac trng hp sau: a. Ngi ban muon cung cap hang an toan tai cang en (cang Ben Nghe), thu tuc nhap khau ngi mua t lo. b. Ngi mua khong chap nhan yeu cau tren do gia qua cao. Ngi ban e ngh: ngi ban thue tau va mua bao hiem cho hang hoa. c. Gia van cha hap dan, ngi ban lai a ra phng an: ngi ban ch lo giao hang len tau tai cang i, va lam thu tuc XK, moi viec con lai ngi mua lo. d. Ngi mua ong y vi phng an: ngi ban thue tau, ngi mua t lo mua bao hiem cho hang hoa. BAI 5 Co mot lo hang xuat khau t cang Hong Kong en cang Khanh Hoi, TPHCM, biet cac chi ph sau: (n v USD/ tan) CP d hang khoi tau tai cang Khanh Hoi: 2 CP lam thu tuc HQ + Thue NK: 40 CP thu tuc HQ + Thue XK: 10 CP van chuyen t CY cang Hong Kong en man tau: 1 CP van chuyen t tau ve CY cang Khanh Hoi: 4 CP xep hang len PTVT tai c s ngi ban: 3 CP xep hang len tau tai cang Hong Kong: 5 Ph thue tau t cang Hong Kong en cang Khanh Hoi: 30 Gia xuat xng cua hang hoa: 500 Ph BH cho hang hoa t cang Hong Kong en cang Khanh Hoi: 6 CP van chuyen t CY cang Khanh Hoi ve kho ngi mua: 5 CP d hang tai kho ngi mua: 2 Vi t cach la ngi xuat khau, hay tnh cac loai gia sau:
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1. EXW Kho cua ngi ban 2. FCA Kho cua ngi ban 3. FAS cang Hong Kong 4. FOB cang Hong Kong 5. CFR cang Khanh Hoi, TPHCM 6. CIF cang Khanh Hoi, TPHCM BAI 6 La chon ieu kien Incoterms thch hp Nha xuat khau TPHCM, xuat khau ca phe i My, hang c ong trong container Hang c giao cho ngi mua ngay tai kho cua nha XK tai ac Lac, thu tuc XK do ngi mua t lo lieu Ngi ban lo thue tau va mua bao hiem e a hang ti cang en Ngi ban lo thue phng tien van tai e ch hang ti cang en, ngi mua t mua bao hiem cho hang hoa Hang c giao cho ngi van tai tai CFS cang Ben Nghe, thu tuc xuat ngi ban lo, ngi mua t lo thue phng tien van tai va mua bao hiem cho hang hoa Mot nha nhap khau TPHCM mua thiet b cua mot nha xuat khau Singapore, hang se c giao t cang Hamburg, c Hang c giao cho ngi van tai tai CFS cang i, thu tuc XK ngi ban lo Ngi mua muon nhan hang an toan tai cang Sai Gon, thu tuc NK ngi mua t lo Ngi ban lo thue tau va mua bao hiem cho hang hoa Ngi ban thue phng tien van tai, ngi mua t lo mua bao hiem cho hang hoa Nha NK TPHCM, nha XK TP Osaka, ni xuat hang i la Onahama, Nhat Ban Hang hoa la 60 xe may, ong trong container. Ngi ban sau khi lam thu tuc XK se thue phng tien van tai, tra cc ph va mua bao hiem cho hang hoa. Nhng rui ro c chuyen sang cho ngi mua sau khi hang giao cho ngi van tai CIP Ngi mua khong thong nhat ma e ngh ngi ban sau khi lam thu tuc xuat khau, thue phng tien chuyen ch va giao hang cho anh ta la het ngha vu CPT Hang hoa la 500 MT thep xay dng. Ngi ban e ngh sau khi lam thu tuc xuat khau, giao hang len phng tien van tai la het ngha vu FOB
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Ngi mua hoan toan thong nhat vi e ngh tren nhng e ngh ngi ban thue phng tien van tai, tra cc ph van tai va mua bao hiem cho hang hoa CIF, CIP Hang hoa la thuoc tay chuyen ch bang ng hang khong. Ngi ban sau khi lam thu tuc xuat khau, giao hang cho ngi van tai la het ngha vu FCA