Th tn dng - Letter of credit ( L/C) - Phn loi Th tn dng - Letter of credit ( L/C): l mt vn bn do mt ngn hng pht hnh theo

yu cu ca mt khch hng (ngi nhp khu) cam kt tr tin cho ngi th hng (ngi XK) khi ngi ny xut trnh c mt b chng t hp l. Do L/C ny c gi l L/C thng mi hay L/C chng t. L/C thng mi c hnh thnh trn c s hp ng nhng li c lp hon ton vi hp ng. Phn loi L/C Theo y ban k thut v Nghip v ngn hng thuc ICC (Commission on Banking Technique and pratice) L/c c phn loi theo cc cch sau: (1) Phn theo loi hnh (hay cn c vo tnh cht cam kt ca NH m) + Revocable L/c: L/C c th hy ngang , t c s dng do khng m bo quyn li ca ngi hng li L/C. + Irrevocable L/c : khng th hy ngang l loi L/c c s dng ph bin nht. (2) Phn loi theo cch thc hin L/C + L/c c gi tr trc tip (streight L/C): l loi L/C yu cu chng t xut trnh trc tip ti NH m, do vy a im ht hn hiu lc l NH m (ti quy giao dch), trong L/C thng ghi presentation is made at our counter on or before expiry date. Cam kt tr tin ca NH m ch c gi tr duy nht i vi ngi hng + L/C c gi tr chit khu ( negotiation L/C): l loi L/c cho php ngi hng c th chit khu b chng t ti mt NH c ch nh ( nominated bank) hay ti bt k NH no (free negotiation, available at any bank). Trong L/C NH m cam kt hon tr tin cho NH chit khu c ch nh hay bt k NH chit khu no theo quy nh ca L/c. Ngi hng li L/C ny c th xut trnh chng t ti NH c ch nh hoc bt k NH no hoc ti NH m nu h khng mun qua NH th hai. Trn thc t ngi hng lun xut trnh chng t ti NH thng bo (NH ca ngi hng). NH c xut trnh chng t xin chit khu c th ng chit khu nhng cng c th t chi m ch kim tra chng t ri gi i thanh ton ti NH m v h khng mun

ng tin trc cho ngi hng. NH chit khu (c ch nh hoc do ngi hng chn ) lun c quyn bo lu khi thc hin vic chit khu, tr khi n ghi thm t khng bo lu vo hi phiu hoc chng t chit khu v tr khi n l NH xc nhn. (3)Phn loi theo thi hn tr tin +L/C tr ngay (L/C at sight): ngn hng m L/C cam kt tr tin ngay cho ngi hng li khi xut trnh b chng t hp l. Trong L/C c th yu cu ngi hng li k pht hi phiu tr ngay i tin. +Deferred L/C - L/C tr chm : l loi L/C trong quy nh vic tr tin cho ngi bn s c thc hin sau mt thi gian nht nh k t ngy giao hng (date of B/L) hoc ngy xut trnh chng t. Theo L/C ny, ngi bn giao hng v xut trnh chng t nh L/C quy nh. Khi b chng t c ngn hng xc nh l hp l , ngn hng s chp nhn thanh ton v thc hin vic tr tin vo ngy o hn nh quy nh, c th mt ln v cng c th nhiu ln theo tha thun. Ngi hng khng bt buc phi k pht hi phiu tr sau yu cu ngn hng chp nhn. Nu cn thit phi s dng hi phiu, ngi hng c th k pht hi phiu tr sau v xut trnh cng vi b chng t hoc tr ngay xut trnh vo ngy n hn tr tin do L/C quy nh. cc nc khu vc chu , L/C thng quy nh s dng hi phiu v ngn hng s chp nhn hi phiu khi b chng t ca ngi hng c xut trnh hp l, vic tr tin s c thc hin vo ngy hi phiu o hn. (4) Phn loi theo vic xc nhn L/C + L/C c xc nhn (confirmed L/C): l loi L/C khng hy ngang do mt NH m v c mt NH khc xc nhn, tc l m bo tr tin theo yu cu hoc theo s y nhim ca NH m. S xc nhn ca NH ny l mt cam kt chc chn cng thm vo cam kt chc chn ca NH m. Vic xc nhn L/C thng do ngi hng li ngh khi h khng tin tng vo kh nng tr tin ca ngn hng m hoc khng nh gi c kh nng ti chnh ca ngn hng m L/C hoc khng chp nhn nhng ri ro chnh tr tn ti hay tim n nc ca ngn hng m. Vic xc nhn L/C c th hin ngay trn L/C hoc bng mt vn th ring. NH xc nhn c ngha v tr tin, chp nhn hoc chit khu khng bo lu khi ngi hng xut trnh b chng t hp l. Trch nhim ca NH xc

nhn cng tng t nh trch nhim ca NH pht hnh. NH xc nhn L/C c th xc nhn mt L/C m khng xc nhn mi tu chnh sau (v d tng tin, gia hn hiu lc hoc cc tu chnh khc) nu h thy c th pht sinh ri ro trong thanh ton. Trong trng hp ny, trch nhim ca NH xc nhn ch gii hn trong phm vi m h xc nhn. Trong thc t, NH c yu cu xc nhn cng thng l NH thng bo. Khi NH m yu cu mt NH i l ca mnh nc ngi hng thng bo L/C, h c th ngh NH ny thm vo hoc khng s xc nhn i vi L/C (with or without confirmationfield 49 in SWIFT). Khi NH thng bo ng xc nhn, h s thng bo s xc nhn ca mnh cho ngi hng bng vn bn. Khi c ngn hng thng bo nc mnh xc nhn L/C, ngi hng s thu tin v nhanh hn. NH m thng khng mun L/C m mnh m ra li phi c mt NH khc xc nhn v iu ny chng t uy tn ca NH m b gim st. Do vy, nhiu NH khi c yu cu m L/C xc nhn thng tm cch n trnh vic yu cu NH khc xc nhn L/C ca mnh bng cch yu cu NH khc m L/C thay mnh. Trong L/C ny, NH m tr thnh ngi xin m L/C. Ph xc nhn thng cao hn c ph m L/C v v nguyn tc l do ngi mua tr. Song nu hai bn tha thun phn chia chi ph u cho c hai, ngi hng chu mi chi ph bn ngai nc ngi m L/C th ph xc nhn s do ngi hng gnh chu. +L/C khng c xc nhn ( unconfirmed L/C): l L/C khng hu ngang do mt ngn hng m v ngn hng ny chu trch nhim tr tin, h khng yu cu hoc khng u quyn cho bt k ngn hng no khc m bo vic tr tin. Khi ngi hng li tin tng vo kh nng tr tin ca ngn hng m L/C cng nh tnh hnh chnh tr n nh quc gia m ngn hng m ng tr s, L/C c s dng trong TTQT l L/C khng th hy ngang , khng xc nhn. (5) Phn loi theo c im s dng + L/c c th chuyn nhng (transferable L/c): l mt L/C m theo , ngi hng li u tin (First beneficiary) c quyn chuyn nhng ton b hay tng phn L/C cho mt hay nhiu ngi hng li th hai (second ben.). Tr khi L/C c quy nh khc (v

d : transferable without restritive), mt L/C chuyn nhng ch c th chuyn nhng mt ln t ngi hng u tin ti mt hay nhiu ngi hng th hai. Tuy nhin vic ngi hng th hai ti chuyn nhng cho ngi hng u li khng b cm v ngi hng u vn c th tip tc chuyn nhng L/C cho mt ngi khc. Nhng phn ca L/C chuyn nhng cho nhiu ngi khng c vt qu tng s tin ca L/C v c th chuyn nhng ring r min l trong L/C khng ngn cm giao hng v thanh ton tng phn. L/C c chuyn nhng theo cc iu khon, iu kin quy nh trong L/C, ngoi tr *S *n *Thi *Thi *Thi hn hn hn xut gi tin gi hiu trnh hng (thng ( lc chng (c th ( t sm t thp ngn (sm hn hn) hn). hn). hn). ).

Ngoi ra tn ca ngi hng li th nht c th thay th cho tn ca ngi yu cu m L/C. + L/C gip lng back to back L/C : l loi L/C khng th hy ngang c m trn c s mt L/C khc. L/C gip lng l mt L/C bit lp c m trn c s ca v cng vi iu kin nh ca mt L/C gc co (cn gi l L/C th hai trn c s mt L/C th nht). L/C gip lng cng c dng trong mua bn qua trung gian nh L/C chuyn nhng. iu khc nhau c bn v quan trng nht ca hai loi L/C ny l ngn hng pht hnh L/C gip lng hon ton chu trch nhim thanh ton b chng t hp l theo L/C m mnh m khng rng buc bi L/C gc. Ngha v ca hai ngn hng pht hnh L/C gc v L/C gip lng l hon ton c lp vi nhau. Ngi hng L/C gc tr thnh ngi m L/C gip lng nn h phi thc hin nghim ngt ngha v ca ngi m L/C. Trong nghip v L/C gip lng ngi cung cp hng ha hon ton yn tm v thanh ton v h ch c ngha v thc hin L/C th hai do ngi trung gian m. + L/C i ng reciprocal L/C: l loi L/C ch c hiu lc khi c mt L/C khc i ng vi n c pht hnh. L/C ny c s dng trong giao dch hng i hng v gia cng hng xut khu. C hai bn u l ngi mua, ngi bn ca nhau.

c im ni bt ca L/C ny l iu khon thanh ton. Trong L/C quy nh: vic chp nhn v /hoc thanh ton ca L/C ny ch c hiu lc sau khi ngn hng pht hnh nhn s tin theo L/C sngy do ngn hng pht hnh (the acceptance and/or pay ment under this L/C is valid only after our receipt of full proceeds under L/C no datedissued by). n gin hn c th trong hai L/C ny u ghi ch c thanh ton khi mt L/C khc i ng vi n c m ra. L/C i ng xt v bn cht ch l mt na L/C do s cam kt c iu kin ca ngn hng. cc nc khc , t lu ngi ta khng cn s dng loi L/C ny. Hn na, ICC cng khng xp L/C i ng trong danh mc cc loi L/C c s dng. Song Vit nam, loi L/C ny vn cn c s dng, c bit trong quan h gia cng ti xut v n gip cc nh kinh doanh VN c th gia cng hng xut khu m khng cn vn, to thun li trong qu trnh tch lu vn, tin ti ch ng mua nguyn liu v bn sn phm ra th trng th gii theo chin lc hot ng tr. L/C c th ca tun hon theo 3 mnh. cch: + L/C tun hon Revolving L/C : l loi L/C m sau khi s dng xong li tip tc c gi +T ng( automatic): sau khi s dng xong L/C li t ng c gi tr nh c, khng cn s thng bo ca ngn hng m. Trong L/C ghi: we open irrevocable L/C revolving monthly. The full amount again becomes available under the same terms and conditions, on the first day of each calendar month. +Bn t ng (part automatic): sau khi s dng L/C, trong mt thi hn nht nh, nu khng c thng bo g t pha ngn hng m L/C th mt L/C mi vi nhng iu kin tng t li tip tc c hiu lc. Trong L/C ghi : this will be operative for the second & third shipment unless otherwise noticed by us. +Hn ch ( restrictive): phi c thng bo ca ngn hng m v hiu lc ca mt L/C mi c ti lp th L/C mi c gi tr. L/C ghi: reinstatement by us by way of amendment. L/C c th tun hon theo s tin hoc theo thi gian. Khi tun hon theo thi gian, L/C phi ghi r ngy ht hiu lc ca mi ln tun hon, ng thi phi quy nh r L/C l tun hon tch ly hay khng tch lu.

+ Red clause L/C (anticipatory )- L/C c iu khon : l loi L/C c iu kin cho php ngi hng c nhn mt khon tin trc khi giao hng trn c s hi phiu trn hoc hi phiu km theo chng t chng minh rng c hng giao nh bin lai kho hng (warrant hay warehousereceipt), bin lai ca ngi giao nhn (forwarderreceipt)Thng thng khi nhn khon tin ng trc ny, ngi hng li c th vit cam kt cho ngn hng l s xut trnh mt b chng t theo quy nh ca L/C sau . Khon ng trc s c khu tr vo tin thanh ton b chng t. + Stand-by L/C L/C d phng : l mt L/C khng th hy ngang trong ngn hng m cam kt tr tin cho ngi hng li nu c s vi phm hp ng hay tha thun t pha ngi xin m L/C. Trong L/C d phng, ngn hng m ghi r L/C ny ch c gi tr thc hin khi c s vi phm ngha v ca ngi xin m L/C, ngc li nu khng c s vi phm y, L/C d phng s khng c thc hin. L/C d phng c s dng nh mt hnh thc bo lnh trong mt phm vi rt rng bao gm cc hot ng thng mi, ti chnh