Professional Documents
Culture Documents
Bai Giang Incoterms 2010
Bai Giang Incoterms 2010
Theo bn INCOTERMS l g ??
Nu cho Bn di 20 ch, bn hy m t Incoterms l g ?? Nu vai tr ca Incoterms ??
INCOTERMS C 5 VAI TR QUAN TRNG 1) Incoterms l mt b cc quy tc nhm h thng ha cc tp qunTM quc t c p dng ph bin bi cc doanh nhn trn khp th gii 2) Incoterms l mt ngn ng quc t trong giao nhn v vn ti hng ha ngoi thng
INCOTERMS C 5 VAI TR QUAN TRNG 3) Incoterms l phng tin quan trng y nhanh tc m phn, dng v t chc thc hin ng ngoi thng 4) Incoterms l c s quan trng xc nh gi c mua bn hng ha. xy hp
thc
hin
hp
ng
ngoi
thng.
INCOTERMS
L ngn ng ca thng mi hng ha hu hnh quc t L c s xc nhn trch nhim giao nhn v vn ti hng ha quc t L c s tnh gi c mua bn hng ha XNK
L cn c php l quan trng thc hin khiu ni v gii quyt tranh chp trong hot ng NT
Lu
Mun Incoterms tr thnh c s php l rng buc cc Bn phi thc hin v tr thnh h s php l gii quyt tranh chp th phi dn chiu Incoterms trong hp ng ngoi thng
LCH S INCOTERMS
Incoterms ra i vo nm 1936 n nay Incoterms qua 7 ln sa i vo cc nm 1953, 1967, 1976, 1980, 1990 and 2000 v 2010
L do ra i incoterms 2010
1.Sau 2,5 nm nghin cu trn 2000 cng ty XK ln ca th gii c lin h cht ch vi ICC(International Charmber of Commerce- Phng thng mi quc t ) v s dng Incoterms 2000 , cc chuyn ra rt ra : +Nhiu iu kin TM Incoterms rt t p dng : DAF ; DES; DEQ; DDU. +Nhiu iu kin TM khng r , d nhm ln dn ti kh la chn; tranh chp trong tr cc loi ph lin quan n giao nhn
L do ra i incoterms 2010
2.S kin khng b din ra ti Hoa k 11/9/2001: +Ngha v thng tin v hng ha +T 1/07/2012:Tt c hng ha container vn chuyn vo Hoa K phi c soi chiu Nm 2008, Quc hi Hoa K thng qua mt o lut mi quy nh 100% container hng ha ch vo Hoa K phi c soi chiu. Bin php an ninh mi ny s l mt thch thc rt ln c v cng vic ln ti chnh i vi cc nh cung cp vn ti, cng bin v dch v Logistics.
L do ra i incoterms 2010
T 1/7/2012, cc container ch hng n Hoa K d l c chuyn ch trc tip hoc gin tip (chuyn ti qua mt cng bin th 3) u phi c soi chiu trc. Quy nh nhm m bo an ninh dy chuyn logistisc ton cu ny ca Hoa k s t ra cho Hi quan cc nc phi trang b my soi container ti cc cng bin quc t c xut hng container i Hoa K.
Nhng quy nh v an ninh hng khi a vo Hoa k Ngy 1/3/2003 thnh lp c quan hi quan v Phng v bin gii thuc B an ninh ni a www.cbp.gov V an ninh cotainer nu trong trang Web. www.cbp.gov/linkhandler/cgov/trad e/cargo_security
L do ra i incoterms 2010
L do th 3 : Nm 2004 Quy tc iu chnh hot ng thng mi ca Hoa k c xy dng mi. Nhiu chuyn gia lm lut TM ca Hoa k phi hp vi cc chuyn gia ca ICC hon thin v xy dng Incoterms 2010. C th ni ni dung ca Incoterms 2010 c nhiu im tng ng nht vi B quy tc : The 2004 revision of the United States' Uniform Commercial Code so vi Incoterms 1990 hay Incoterms 2000.
L do ra i incoterms 2010
L do th 4 :Quy tc bo him hng ha chuyn ch mi c hiu lc t 1/01/2009 c hon thin t Quy tc ban hnh nm 1982 . L do 5 : S thay th nhanh chng cc chng t giy t bng chng t in t cng l nguyn nhn thc y Incoterms c iu chnh ng chu k l 10 nm/ln.
Mun nm tt Incoterms
Bn phi nm tt vn mu cht g
???
NM VNG INCOTERMS
1. Nm vng kt cu INCOTERMS
2. Nm vng tng iu kin thng mi INCOTERMS 3. c im khc bit tng iu kin thng mi
a. Ngi bn (xut khu) phi lm g? b. Ngi mua (nhp khu) phi lm g? 4. Bit la chn iu kin thng mI
KT CU CA INCOTERMS-2000
E: 1 /k: ExW F: 3 /k: FAS; FOB; FCA C: 4 /k: CFR; CIF; CPT; CIP
Kt cu Incoterms 2010
Incoterms 2010 bt u c hiu lc t 1/1/2011: gm 11 iu kin TM chia thnh 2 nhm :
Khuyn co Khuyn co p dng p dng phng tin phng tin thy thy
p dng vi p dng vi cc loi cc loi PTVT v PTVT v vn ti a vn ti a phng thc phng thc
4.C 02 u khng phi lut; cc Bn c th p dng hon ton; hoc c th p dng mt phn ,nhng khi p dng khi ghi r trong hp ng ngoi thng; nhng iu p dng khc i nht thit phi m t k trong hp ng NT
1.S cc iu kin TM
13 terms
11 terms
04 nhm
02 nhm
Incoterms 2000
Phn nhm theo chi ph vn ti v a im chuyn ri ro
Incoterms 2010
Phn nhm theo hnh thc vn ti:thy v cc loi PTVT
Khng quy nh
Incoterms 2000
TM Quc t
Incoterms 2010
TM Quc t v ni a;s dng trong cc khu ngoi quan
Khng tht r
Kh r A 4/ B4 &
Incoterms 2000
Incoterms 2010
KHNG
KHNG
Incoterms 2000
Incoterms 2010
Incoterms 2000
Incoterms 2010
khng
im khc th 11
Quy nh ngha v ca ngi mua v ngi bn tng iu kin thng mi Incoterms. A 1, A 2..A 10- Ngha v ca ngi Bn B1; B2; B3B10- Ngha v ca ngi mua. Ngi ny c ngha v th ngi kia min
GII THIEU CHUNG CACH NAM NOI DUNG CUA TNG IEU KIEN INCOTERMS
Tng ieu kien Incoterms c trnh bay oi ng 10 nhom ngha vu quy nh vi ngi ban va 10 nhom ngha vu quy nh vi ngi mua. Muon nam c Incoterms, hoc vien can nam vng tng ieu kien thng mai 10 cap nhom quy nh ngha vu cua ngi
ban va ngi mua.
A3 - Cc hp ng vn ti v bo him
A4 - Giao hng A5 - Chuyn ri ro
A.NGHA V CA NGI BN
A1. Ngha v chung ca ngi
A5. Chuyn ri ro
A.NGHA V CA NGI BN A6. Phn chia chi ph A7. Thng bo cho ngi mua A8. Chng t giao hng A9. Kim tra ng gi, bao b k m hiu A10. H tr thng tin v chi ph lin quan
Phi ghi r a im giao hng c th : Ga u mi; cng tia im chNu khng ghi ngi bn t nh ot
Vi iu kin DAT ngi Bn phi thc hin cc ngha v v chi ph ti Terminal - ga ,cng u mi t hng ha di s nh ot ca ngi mua.
DAT Delivery At Terminal ( Named at.. Terminal ). Ngi bn phi d hng khi phng tin vn ti v sau phi giao hng bng cch t hng ha di quyn nh ot ca ngi mua ti bn ch nh cng hoc ni n tha thun, vo ngy hoc trong thi hn quy nh trong hp ng ngoi thng
hng ha t an ton ti
DAT
DAP Delivery At Place ( Named Place of destination ) Ngi bn phi giao hng bng cch t hng ha di quyn nh ot ca ngi mua trn phng tin vn ti ch n v sn sng d ti a im tha thun ti ni n vo ngy hoc trong thi hn giao hng tha thun.
DES,DDU,DAF
c thay th bng DAP
CFR
CIF CPT CIP
NK xp xong hng Xp xong hng Giao cho ngi vn ti Giao cho ngi vn ti
DAT
DAP
DDP
ch
LU Y
NGHA VU NAO NGI BAN CO TRACH NHIEM THC HIEN TH NGI MUA C MIEN VA
NGC LAI.
GII THIEU NHNG IEU KIEN THNG MAI INCOTERMS VIET NAM S
Viet Nam thng ap dung 6 ieu kien thng mai Incoterms sau ay:
FOB, FCA, CFR, CIF, CPT, CIP.
3.)Khng c ngha v thu phng tin vn ti, tr cc ph vn ti, Khng c ngha v mua bo him cho hng ha
4) Giao hng ln tu do ngi mua thu (hoc c ngi mua y quyn thu)
5) Ni chuyn ri ro l lan can tu (Shipsp xp rail) ti cng bc hng( Incoterms 2000) ; Xp xong hng trn tu ( Incoterms 2010)
hng.
mua chi ly c chng t hoc gip ly chng t v thng tin theo mc B10.
2) Ch nh tu chuyn ch hng v tr chi ph vn ti chnh (chi ph chuyn ch t cng bc hng n cng d hng)
p
Trong trng hp ny th ngi mua phi chu mi ri ro v mt mt v h hng i vi hng ha: +K t ngy tha thun hoc nu khng c tha thun v ngy ny, th: + K t ngy c ngi bn thng bo theo mc A7 trong thi hn tha thun, +Hoc k t ngy cui cng ca thi hn giao hng tha thun.
3) Lm th tc nhp khu, np thu v l ph nhp khu 4) a im chuyn ri ro v hng ha t ngi bn sang ngi mua l Xp xong hng trn tu tu ti cng bc hng quy nh
B9. Kim tra hng ha Ngi mua phi tr cc chi ph cho vic kim tra bt buc trc khi gi hng, ngoi tr vic kim tra theo yu cu ca cc c quan c thm quyn nc xut khu.
3 LU Y
Lu 1:
Lu 2:
iu kin FOB theo Incoterms 2000 & 2010 ch p dng vi phng tin vn ti thy Ngha v no ngi bn thc hin th ngi mua c min trch nhim v ngc li
3 LU Y
Lu 3: Trong hot ng thng mi quc t xut hin mt s tp qun thng mi hnh thnh t nhng tha thun gia ngi mua v ngi bn v c p dng trong thc t
ieu kien FCA Free Carrier (giao hang cho ngi chuyen ch)
iu kin ny, ngha v ca ngi bn v ngi mua tng t nh iu kin FOB, nhng c 2 im khc quan trng sau y m bn hc phi nh la chn iu kin thng mi cho ng
ieu kien FCA Free Carrier (giao hang cho ngi chuyen ch)
1.Ni chuyn ri ro 2.FCA p dng vi mi loi phng tin vn ti k c thy; cn FOB Incoterms 2010 ch p dng vi phng tin vn thy m thi
4) Giao hng ln tu
5) Ni chuyn ri ro i vi Incoterms 2000 l lan can tu ti cng bc hng (nc xut khu) ;Cn i vi Incoterms 2010 ni chuyn ri ro sau khi hng ha c xp xong trn tu ti cng bc hng
6. Ngi bn phi chu mi chi ph, trong c c chi ph chuyn ch hng ha n cng ch quy nh v
chi ph d hng cng ch(tr chi
Ngi bn phi, bng chi ph ca mnh, cung cp cho ngi mua khng chm tr chng t vn ti thng l n cng n tha thun.
9 ) Kim
4. Chu mi ri ro tn tht sau khi hng ha Xp xong hng ha trn tu ti cng bc hng quy nh (cng i)
5. Ngha v no ngi bn thc hin th ngi mua min trch nhim
Kim tra hng ha Ngi mua phi tr cc chi ph cho vic kim tra bt buc trc khi gi hng, ngoi tr vic kim tra theo yu cu ca cc c quan c thm quyn nc xut khu.
ieu kien CIF Cost, Insurance and Freight (Named Port of Destination)
Vi iu kin ny, ngha v ca ngi bn v ngi mua tng t nh iu kin CFR, nhng c nhng im khc sau y:
ieu kien CIF Cost, Insurance and Freight (Named Port of Destination)
1) Ngi bn phi mua bo him cho hng ha bo v cho ngi mua trc nhng ri ro trong qu trnh chuyn ch. Nu trong hp ng ngoi thng khng quy nh v bo him th ngi bn ch phi mua bo him mc ti thiu theo iu kin FPA hoc ICC (C) bo him 110% tr gi hng ha giao dch.
ieu kien CIF Cost, Insurance and Freight (Named Port of Destination)
2 LU Y
Lu 1: Theo Incoterms 2000 & 2010: 2 iu kin CFR v CIF ch p dng vi phng tin vn ti thy (ng bin v ng sng).
2 LU Y
Lu 2: C 2 iu kin ny, mc d ngi bn chu chi ph vn ti ti cng d hng, nhng ri ro v hng ha chuyn ngay sang cho ngi mua sau khi hng ha xp xong hng cng bc hng ( XK )
ieu kien CPT Carriage Paid to (Named Place of Destination) Vi iu kin ny, ngha v ca ngi bn v ngi mua tng t nh iu kin FCA, nhng iu kin CPT c im khc l ngi bn cn c ngha v thu phng tin vn ti v tr cc ph chuyn ch hng ti a im ch quy nh
Vi iu kin ny, ngha v ca ngi bn v ngi mua tng t nh iu kin CPT, nhng iu kin CIP ngi bn cn c thm hai ngha v sau y:
3 LU Y
Lu 1:
Theo Incoterms 2000 & 2010:
2 iu kin CPT v CIP p
3 LU Y
Lu 2: Trong 2 iu kin CPT v CIP ngi
bn phi thu phng tin vn ti v tr cc
3 LU Y
Lu 3: Khuyn co khi xut khu
hng ha chuyn ch bng container, s dng phng tin vn ti thy th nn p dng CPT thay v CFR; CIP thay v CIF v ngi bn s mau chuyn ri ro hn.
Bn hy chn 1 p s incoterms 2010 cho trng hp sau y: Ngi bn ti Th du mt Bnh Dng , ni xut hng i l cng Si gn, ni giao hng ti l cng sanfrancisco ( USA). Hng ha l gm s m ngh. Ngi bn sau khi lm th tc XK s thu v tr cc ph vn ti. Ri ro c chuyn cho ngi mua khi hng xp xong trn tu nc XK. a) CFR Saigon port, VN b) CPT sanfransico, USA c) CFR sanfransico, USA d) CIF Saigon port, VN
BI TP
Theo bn ngi XK khng phi thc hin ngha v no trong cc ngha v sau y nu iu kin thng mi la chn l CIP osaka port , Japan (Incoterms 2010) :
BI TP
Incoterms 2010
Cc bng tm tt chi ph
Incoter ms
Chi ph vn ti nI a nc XK
Buyer Seller Seller
EXW FCA
FAS
Seller
Seller
FOB
Seller
Seller
Seller
Seller
CFR
Seller
Seller
Seller
Seller
CIF
Seller
Seller
Seller
Seller
CPT
Seller
Seller
Seller
Seller
CIP
Seller
Seller
Seller
Seller
DDP
Seller
Seller
Seller
Seller
EXW
FCA
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
Buyer
FAS FOB
CFR CIF CPT CIP
Buyer Seller
Seller Seller Seller Seller
Buyer Buyer
Seller Seller Seller Seller
Buyer Buyer
Seller Buyer Seller Seller
Buyer Buyer
Buyer Buyer Seller Seller
Th tc NK
Buyer Buyer Buyer Buyer Buyer Buyer Buyer
Thu v l ph NK
Buyer Buyer Buyer buyer Buyer Buyer Buyer
CIP
DDP
Seller
Seller
Seller
Seller
Buyer
Seller
Buyer
Seller
bn lut.
2.Mun p dng ng Incoterms, phi nm vng kt cu v ni
3. Incoterms ch cp n mt