Nghip V Ngoi Thng

INCOTERMS 2000v
B Incoterms u tin c ICC ban hnh vo nm 1936 di tn gi Incoterms
1936. ph hp vi thc t thng mi Incoterms c sa i b sung vo cc
nm 1953, 1967, 1976, 1980, 1990 v ln gn y nht l vo cui nm 1999 cho ra
i b Incoterms 2000.
I. MC CH V PHM VI P DNG CA INCOTERMS
1. Mc ch

- Cung cp mt b qui tc quc t gii thch nhng iu kin thng mi thng dng
trong ngoi thng.
- Gip cc bn mua bn trnh nhng v tranh chp v kin tng, lm lng ph thi gi v
tin bc.
2. Phm vi p dng
- Incoterms ch iu chnh nhng vn v quyn v ngha v ca cc bn k kt hp
ng lin quan n vic giao hng (vi ngha l hng ho hu hnh).
- Ch mang tnh cht khuyn khch, khng bt buc p dng.
II. CC IU KIN GIAO HNG CA INCOTERMS 2000
1/ EXW (Giao ti xng)
Theo iu kin ny, ngi bn s hon thnh trch nhim giao hng khi hng giao
cho ngi mua ti xng ca mnh, nhng ngi bn khng phi chu chi ph v ri ro
trong vic bc hng ln phng tin vn ti. Ngi bn khng phi k hp ng vn ti
v bo him cho l hng XK. Ngoi ra ngi mua phi lm th tc XK cho l hng.
2/ FCA (giao cho ngi chuyn ch)
Theo iu kin ny, ngi bn s hon thnh trch nhim giao hng khi hng giao
cho ngi mua thng qua ngi chuyn ch. Nu a im giao hng nm ngoi c s
ca ngi bn th ngi bn khng phi chu chi ph bc hng ln phng tin vn ti,
ngc li ngi bn chu chi ph . Ngi bn khng phi k hp ng vn ti v bo
him cho l hng XK. Tuy nhin ngi bn phi lm th tc XK cho l hng.
3/ FAS (giao dc mn tu)
Theo iu kin ny, ngi bn s hon thnh trch nhim giao hng khi hng c
t dc mn tu ti cng bc hng quy nh. Ngi bn khng phi k hp ng vn ti
v bo him cho l hng XK. iu kin ny c khc bit so vi phin bn Incoterms
1990 l ngi bn phi lm th tc XK cho l hng.
4/ FOB (giao trn tu)
Theo iu kin ny, ngi bn s hon thnh trch nhim giao hng khi hng c
chuyn hn qua lan can tu ti cng bc hng quy nh. Ngi bn khng phi k hp
ng vn ti v mua bo him cho l hng XK. Tuy nhin ngi bn phi lm th tc XK
cho l hng. Lu khi lan can tu khng cn c ngha thc t (nh vn chuyn bng
cc tu Container) th hai bn nn tho thun p dng iu kin khc.
5/ CFR (tin hng v cc ph)
Theo iu kin ny, ngi bn s hon thnh trch nhim giao hng khi hng c
chuyn hn qua lan can tu ti cng bc hng quy nh. Ngi bn phi k hp ng v
tr cc ph vn chuyn l hng n cng n quy nh, ngi bn khng phi mua bo
him cho l hng.
6/ CIF (tin hng, bo him v cc ph)
iu kin ny v c bn ging nh CFR. Tuy nhin theo iu kin ny ngi bn
phi mua bo him theo iu kin ti thiu cho l hng.
7/ CPT (cc ph tr ti)
y l iu kin m theo ngi bn c ngha v gnh chu ri ro, ph tn v tin
cc thu tu ch hng n tn a im nhn hng ca ngi mua. Ngi chuyn ch
trong iu kin ny l do ngi bn thu.
8/ CIP (cc ph v ph bo him tr ti)
iu kin ny v c bn chnh l iu kin CPT m rng, nhng khc ch ngi
bn phi mua bo him hng ha cho ngi mua theo iu kin bo him ti thiu.
9/ DAF (giao ti bin gii)
y l iu kin theo ngi bn c coi l hon thnh ngha v giao hng khi
hng c t di s nh ot ca ngi mua trn phng tin vn ti ca ngi bn
ti a im giao hng ti bin gii do hai bn tho thun. Bin gii theo iu kin ny c
th l bt c bin gii no k c nc ngi bn, ngi mua hay mt nc th ba. Theo
iu kin ny, ngi bn khng c ngha v d hng khi phng tin vn chuyn. iu
kin ny ch p dng i vi giao hng trn b, nu giao bin gii trn bin th p dng
iu kin DES hoc DEQ.
10/ DES (giao ti tu)
y l iu kin theo ngi bn phi thu phng tin ch hng n cng d hng
tho thun giao cho ngi mua ngay trn tu ti cng d.
11/ DEQ (giao ti cu cng)
iu kin DEQ l s m rng ca iu kin DES, theo ngi bn phi chu thm
ri ro, chi ph cho n khi hng c d xung v t di s nh ot ca ngi mua
trn cu cng do hai bn tho thun. Theo Incoterms 1990, khi bn hng theo iu kin
ny, ngi bn phi chu ri ro chi ph hon thnh th tc nhp khu v cc ph tn
lin quan. Nhng Incoterms 2000 i hi ngi mua phi thc hin th tc ny.
12/ DDU (giao hng cha np thu)
Theo iu kin ny, ngi bn phi chu ri ro, ph tn thu phng tin ch hng ti
ni quy nh giao cho ngi mua, tr vic ngi bn phi lm th tc nhp khu n
np thu nhp khu.
13/ DDP (giao hng np thu)
y l iu kin m rng ca iu kin DDU, theo ngi bn khng nhng phi a
hng n tn ni quy nh giao cho ngi mua m cn phi chu c ri ro v chi ph
hon thnh th tc nhp khu hng ho cng nh cc khon thu nu c.
III. MT S LU KHI S DNG INCOTERMS 2000
- Khng mang tnh bt buc p dng.
- Ch quy nh nhng vn lin quan n trch nhim, ngha v v quyn li ca cc
bn k kt hp ng trong vic giao hng ho hu hnh.
- Khi s dng cc iu kin ca Incoterms th phi ch r phin bn p dng.
- Phi ghi r nhng iu i bn tho thun vo hp ng khi Incoterms khng cp
n.
- D Incoterms th hin tnh ph bin, tin dng, nhng khng c ngha l khi dng
Incoterms nh mt iu kin thng mi, doanh nghip khng cn lo lmg g na. Do
vy, trong tng trng hp c th, khi quyt nh chn p dng iu kin no, doanh
nghip ca phi hiu r mnh c ngha v g v c th thc hin khng? Nu xt thy
khng th thc hin c iu kin ny th phi chn iu kin khc p dng.
- Incoterms 2000 c hiu lc t ngy 1/1/2000.

CC CHNG T THNG DNG TRONG NGHIP V NGOI THNG

I. T KHAI HI QUAN

1. T khai hng ha xut nhp khu
2. T khai hng phi mu dch
II. HA N THNG MI (Commercial Invoice)
L chng t c bn ca khu thanh ton, l yu cu ca ngi bn i ngi mua
phi tr s tin hng ghi trn ha n. Trong ha n phi nu c c im ca hng
ha, n gi, tng gi tr hng ha, iu kin c s giao hng, phng thc thanh ton,
phng tin vn ti .v.v . .
Ha n thng c lp lm nhiu bn, dng trong nhiu vic khc nhau: xut trnh
cho ngn hng i tin hng, xut trnh cho cng ty bo him tnh ph bo him,
cho hi quan tnh thu.v.v..
Ngoi ha n thng mi (commercial invoice) m ta thng gp, trong thc t cn c
cc loi ha n:
- Ha n tm thi: (Provisional invoice) l ha n thanh ton s b tin hng trong
cc trng hp: gi hng mi l gi tm tnh, thanh ton tng phn hng ha (trong
trng hp hp ng giao hng nhiu ln).
- Ha n chnh thc (Final ivoice) l ha n dng thanh ton tin hng khi thc
hin ton b hp ng.
- Ha n chi tit (Detailed invoice) c tc dng phn tch chi tit cc b phn ca gi
hng.
- Ha n chiu l (Proforma invoice) l loi chng t c hnh thc ging nh ha n,
nhng khng dng thanh ton v n khng phi l yu cu i tin. Ha n chiu l
ging nh mt hnh thc ha n thng mi bnh thng c tc dng i din cho s
hng gi i trin lm, gi bn hoc c tc dng lm n cho hng, lm th tc xin giy
php xut nhp khu (i vi hng xut nhp khu c iu kin).
III. VN N NG BIN (B/L : Bill of lading)
L chng t do ngi chuyn ch (ch tu, thuyn trng) cp cho ngi gi hng
nhm xc nhn vic hng ha c tip nhn vn chuyn. Tuy mi hng tu u c
mu vn n ring, nhng v ni dung chng c nhng im chung. mt trc ca B/L
c ghi r tn ngi gi, ngi nhn (hoc "theo lnh" ...), tn tu, cng bc hng, cng
d hng, tn hng, k m hiu, s lng kin, trng lng, gi c, tng tr gi, cch tr
cc (cc tr trc hay tr ti cng n), tnh hnh xp hng, s bn gc lp, ngy
thng cp vn n .v.v.. Mt sau ghi cc iu kin chuyn ch. Khi chuyn ch hng va
c hp ng va c vn n th quan h gia ngi vn ti v ngi nhn hng do vn
n iu chnh, cn quan h gia ngi gi hng v ngi vn ti do hp ng thu tu
iu chnh.
B/L c ba chc nng c bn sau:
- L mt bin lai ca ngi chuyn ch xc nhn l h nhn hng ch.
- L mt bng chng v nhng iu khon ca mt hp ng vn ti ng bin.
- L mt chng t s hu hng ha, quy nh hng ha s giao cho ai cng ch, do
cho php mua bn hng ha bng cch chuyn nhng B/L. Chnh v chc nng c bit
ny m vic thay th B/L bng th tc EDI l vic rt kh khn hin nay.
Vn n ng bin c lp thnh mt s bn gc. Trn cc bn gc, ngi ta in hoc
ng du cc ch "Original". Ngoi b vn n gc, cn c mt s bn sao, trn ghi
ch "Copy". Ch c bn gc ca B/L mi c chc nng nu trn, cn cc bn sao khng
c gi tr php l nh bn gc, chng ch dng trong cc trng hp: thng bo giao
hng, kim tra hng ha, thng k hi quan .v.v . .
C nhiu loi vn n:
1) Nu xt theo du hiu trn vn n c ghi ch xu v hng ha hay khng, th vn n
c chia lm hai loi:
- Vn n hon ho (Clean B/L) l vn n khng c ghi ch khim khuyt ca hng ha
hay bao b.
- Vn n khng hon ho (Unclean B/L) l loi vn n trn ngi chuyn ch c
ghi ch xu v tnh trng hng ha hay bao b.
2) Nu xt theo du hiu ngi vn ti nhn hng khi hng c xp ln tu hay cha,
th B/L c chia lm hai loi:
- Vn n xp hng (Shipped on board B/L) ngha l vn n c cp khi hng
ha nm trn tu.
- Vn n nhn hng xp (Received for shipment B/L) l vn n c cp trc khi
hng ha c xp ln tu. Trn B/L khng ghi r ngy, thng c xp xung tu. Sau
khi xp hng xung tu, ngi gi hng c th i ly vn n xp hng.
3) Nu xt theo du hiu qui nh ngi nhn hng s c cc loi vn n:
- Vn n theo lnh (B/L to order) l B/L theo ngi chuyn ch s giao hng theo
lnh ca ngi gi hng, ngn hng hoc ngi nhn hng.
- Vn n nh danh (B/L to anamed person) or (straight B/ L) l B/L trong c ghi r
tn v a ch ngi nhn hng, do hng ch c th giao c cho ngi c tn trong
B/L.
- Vn n xut trnh (Bearer B/L) hay vn n v danh, l vn n trong khng ghi r
tn ngi nhn hng, cng khng ghi r theo lnh ca ai. Ngi chuyn ch s giao hng
cho ngi cm vn n xut trnh cho h. Vn n ny thng c chuyn nhng
bng cch trao tay.
4) Nu theo du hiu hng ha c chuyn bng mt hay nhiu tu th c cc loi vn
n:
- Vn n i thng (Direct B/L) cp cho hng ha c chuyn ch bng mt con tu i
t cng xp n cng ch, ngha l tu ch i t cng n cng
- Vn n i sut (Through B/L) l B/L dng trong trng hp chuyn ch hng ha
gia cc cng bng hai hoc nhiu tu thuc hai hay nhiu ch khc nhau. Ngi cp vn
n i sut phi chu trch nhim v hng ha trn chng ng t cng xp n cng d
cui cng.
- Vn n a ht (Local B/L) l B/L do cc tu tham gia chuyn ch cp, loi B/L ny
ch c chc nng l bin lai nhn hng ha m thi.
Ngoi cc loi B/L c bn k trn, trong thc t cn gp cc loi B/L khc nh:
- Vn n theo hp ng thu tu (Charter party B/L) l loi B/L do thuyn trng cp.
Loi ny ch in mt mt, cn mt sau trng (nn cn c tn gi l B/L lng trng -
Blank back B/L). Tr khi c quy dnh ring trong L/C, cc ngn hng s t chi cc loi
vn n ny.
- Vn n hn hp (Combined B/L) l loi vn n ch hng bng nhiu loi phng
tin vn ti khc nhau, trong c vn ti bng ng bin. Loi vn n ny c
phng Thng mi Quc t tha nhn trong khun kh Hip hi nhng ngi vn ti
FIATA nn c gi l FIATA combined B/L.
- Vn n rt gn (Short B/L) l loi vn n tm tt nhng iu khon ch yu.
IV. CHNG T BO HIM
L chng t do ngi bo him cp cho ngi c bo him, nhm hp thc ha
hp ng bo him v c dng iu tit quan h gia t chc bo him v ngi
c bo him. Trong mi quan h ny, t chc bo him nhn bi thng cho nhng
tn tht xy ra v nhng ri ro m hai bn tha thun trong hp ng bo him, cn
ngi c bo him phi np cho ngi bo him mt s tin nht nh l ph bo him.
Chng t bo him thng c dng l n bo him v giy chng nhn bo him.
1. n bo him (Insurance policy)
L chng t do t chc bo him cp, bao gm nhng iu khon ch yu ca hp
ng bo him, nhm hp thc ha hp ng ny. n bo him gm c:
- Cc iu khon chung v c tnh cht thng xuyn, trong ngi ta quy nh r trch
nhim ca ngi bo him v ngi c bo him.
- Cc iu khon ring v i tng bo him (tn hng, s lng, k m hiu, tn
phng tin ch hng .v.v..) v vic tnh ton ph bo him.
2. Giy chng nhn bo him (Insurance certificate)
L chng t do ngi bo him cp cho ngi c bo him xc nhn hng ha
c mua bo him theo iu kin hp ng.
Ni dung ca giy chng nhn bo him ch bao gm iu khon ni ln i tng c
bo him, cc chi tit cn thit cho vic tnh ton ph bo him v iu kin bo him
tha thun.
V. GIY CHNG NHN PHM CHT (Certificate of quality)
L chng t xc nhn cht lng ca hng thc giao v chng minh phm cht hng
ph hp vi iu khon ca hp ng. Giy chng nhn phm cht c th do ngi cung
cp hng, cng c th do c quan kim nghim hng xt khu cp, ty theo s tha thun
ca hai bn mua bn.
VI. GIY CHNG NHN S LNG/ TRNG LNG (Certificate of quantity/
weight)
L chng t xc nhn s lng/ trng lng ca hng ha thc giao. Giy chng
nhn s lng/ trng lng cng c th do ngi cung cp hoc t chc kim nghim
hng xut nhp khu cp, ty theo s tha thun trong hp ng.
Khi tha thun v cc giy chng nhn phm cht s lng hoc trng lng cn c bit
quan tm n giy chng nhn ln cui, bi cc giy ny s c tc dng quyt nh trong
vic gii quyt tranh chp sau ny. Phi qui nh r kim tra ln cui s c thc hin
ti u, ai tin hnh kim tra v cp giy chng nhn.
VII. GIY CHNG NHN XUT X (Certificate of Origin - C/O)
1. Khi nim
L chng t do nh sn xut hoc do c quan c thm quyn thng l Phng
Thng mi & Cng nghip Vit nam (VCCI) cp xc nhn ni sn xut hoc khai
thc ra hng ha.
Ni dung ca giy ny bao gm tn v a ch ngi mua, tn v a ch ngi bn, tn
hng, s lng, k m hiu, li khai ca ch hng v ni sn xut hoc khai thc hng,
xc nhn ca c quan c thm quyn.
2. Hng dn v giy chng nhn xut x (C/O) hng thu nhp khu u i
T chc hoc c nhn nhp khu hng ha (di y gi tt l ngi nhp khu), nu
c nhu cu hng thu nhp khu u i, phi c Giy chng nhn xut x (Certificate of
Origin) do t chc c thm quyn cp, xc nhn hng ho c xut x t nc c tho
thun v i x ti hu quc trong quan h thng mi vi Vit Nam.
Trong trng hp hng nhp khu (hng mi) t nc c tho thun v u i thu,
nu ch hng khng xut trnh c Giy chng nhn xut x (C/O) th Hi quan vn
lm th tc nhp khu v p dng mc gi tnh thu cao nht ca Biu gi tnh thu p
dng cho chng loi hng ho .
Giy chng nhn xut x (C/O) hng nhp khu phi do t chc c thm quyn ca
nc sn xut cung cp. Danh sch cc t chc ny c S qun cc nc ti Vit Nam,
Phng Thng mi v Cng nghip Vit Nam, B Thng mi Vit Nam.
C quan c thm quyn cp Giy chng nhn xut x (C/O) ca Vit Nam l Phng
Thng mi v Cng nghip Vit Nam.
Ring v Giy chng nhn xut x hng ho xut nhp khu ca cc nc ASEAN (Mu
D), p dng thu sut u i c bit theo CEPT, c qui nh ring.
i vi nhng hng ho nhp khu qua nc th 3, th cn c Giy chng nhn xut x
(C/O) ca t chc c thm quyn cp C/O ca nc th 3 km theo bn sao C/O ca
nc sn xut (theo nguyn l hoc chia l).
Ngi nhp khu phi np C/O cho c quan Hi quan khi ng k m t khai hng nhp
khu. Trng hp c l do c bit th c Cc trng Cc Hi quan tnh, thnh ph
chp thun th c th np C/O trong mt thi gian hp l, ph hp vi l do chm tr, sau
khi hon thnh th tc nhp khu l hng, nhng ti a khng qu 30 ngy k t ngy
hon thnh th hi quan.
Trong qu trnh thc hin, nu c vng mc lin quan n Giy chng nhn xut x,
ngi nhp khu c th lin h vi cc V Chnh sch th trng Ngoi nc ca B
Thng mi c hng dn thm, c th:
- Nu hng ho nhp khu c xut x t th trng ng , ng Nam v Chu i
dng, lin h V Chu - Thi Bnh Dng ti s my (04) 824.68.04
- Nu hng ho nhp khu c xut x t th trng Chu u v Chu M, lin h V u
- M ti s my (04) 826.25.22 v (04) 826.25.27
3. Giy chng nhn xut x hng ho ASEAN - Mu D
3.1 Khi nim
- Giy chng nhn xut x hng ho ASEAN ca Vit Nam - Mu D (sau y gi tt l
giy chng nhn Mu D) l giy chng nhn xut x hng ho do Phng Qun l Xut
nhp khu khu vc ca B Thng mi cp cho hng ho ca Vit Nam hng cc u
i theo "Hip nh v chng trnh u i thu quan c hiu lc chung (CEPT) thnh
lp Khu vc Thng mi t do ASEAN (AFTA)" (di y gi l Hip nh CEPT).
- Hip nh CEPT l Hip nh quc t gia cc nc thnh vin ASEAN m Vit Nam
k tham gia ti Bng cc - Thi lan ngy 15 thng 12 nm 1995 v c thc hin t
ngy 1 thng 1 nm 1996.
- Hng ho c cp giy chng nhn Mu D: Hng ho c cp giy chng nhn Mu
D l cc hng ho p ng c y cc iu kin v xut x quy nh ti Hip nh
CEPT.
3.2 Th tc cp Giy chng nhn xut x hng ho Mu D
B giy chng nhn Mu D c cp gm mt (01) bn chnh v ba (03) bn sao.
H s xin cp giy chng nhn Mu D bao gm:
1. Giy chng nhn Mu D (theo mu chung do B Thng mi ban hnh) c khai
hon chnh;
2. Giy chng nhn kim tra xut x hng ho (trong trng hp c yu cu kim tra)
phi ph hp vi cc quy ch v xut x;
3. T khai hi quan c thanh khon;
4. Ho n thng mi;
5. Vn n.
Ch :
Ba loi giy (s 3, 4, 5) l bn sao c ch k v ng du xc nhn sao y bn chnh
ca Th trng n v (nu l t chc) hoc c ch k v ng du ca c quan cng
chng (nu l c nhn) ng thi mang theo bn chnh i chiu.
Trong nhng trng hp quy nh ti v sai st ca cn b cp giy chng nhn Mu D
hoc v cc trng hp bt kh khng ca ngi xin cp giy chng nhn Mu D, Phng
Qun l Xut nhp khu khu vc cp giy chng nhn Mu D cho hng ho c giao
trong thi hn khng qu 1 nm k t ngy giao hng.
Giy chng nhn Mu D c cp trong trng hp ny phi ghi r "cp sau v c hiu
lc t khi giao hng" bng ting Anh: "Issued retroactively " v ghi vo s 12 ca giy
chng nhn Mu D.
Trong trng hp giy chng nhn Mu D b mt cp, tht lc hoc h hng, Phng
Qun l Xut nhp khu khu vc c th cp li bn sao chnh thc giy chng nhn Mu
D v bn sao th ba trong thi hn 15 ngy k t khi nhn c n xin cp li c km
theo bn sao th t (Quadruplicate) ca ln cp u tin, c ghi vo s 12 dng ch
"sao y bn chnh" bng ting Anh "Certified true copy".
Vic cp giy chng nhn Mu D do cc Phng Qun l Xut nhp khu khu vc t ti
H Ni, Hi Phng, Nng, Nha Trang, thnh ph H Ch Minh v Cn Th thc hin.
3.3 Cc c quan cp giy chng nhn Mu D
- Phng Qun l Xut nhp khu khu vc t ti H Ni c trch nhim cp giy chng
nhn cho ngi xin cp giy chng nhn Mu D c tr s kinh doanh t trn cc a bn
t H Tnh tr ra pha Bc (tr 4 tnh di y);
- Phng Qun l Xut nhp khu khu vc t ti Hi Phng c trch nhim cp giy
chng nhn cho ngi xin cp giy chng nhn Mu D c tr s kinh doanh t ti: Thi
Bnh, Hi Hng, Hi Phng, Qung Ninh;
- Phng Qun l Xut nhp khu khu vc t ti Nng c trch nhim cp giy chng
nhn cho ngi xin cp giy chng nhn Mu D c tr s kinh doanh t ti: Qung
Bnh, Qung Tr, Tha Thin - Hu, Qung Nam - Nng, Qung Ngi, Bnh nh;
- Phng Qun l Xut nhp khu khu vc t ti Nha Trang c trch nhim cp giy
chng nhn cho ngi xin cp giy chng nhn Mu D c tr s kinh doanh t ti: Ph
Yn, Khnh Ho, Gia Lai, Kon Tum, c Lc;
- Phng Qun l Xut nhp khu khu vc t ti thnh ph H Ch Minh c trch nhim
cp giy chng nhn cho ngi xin cp giy chng nhn Mu D c tr s kinh doanh t
trn cc a bn t Ninh Thun, Lm ng, Sng B tr vo pha Nam (tr 7 tnh di
y);
- Phng Qun l Xut nhp khu khu vc t ti Cn Th c trch nhim cp giy chng
nhn cho ngi xin cp giy chng nhn Mu D c tr s kinh doanh t ti: Tr Vinh,
Sc Trng, Vnh Long, An Giang, Cn Th, Minh Hi, Kin Giang.
B giy chng nhn Mu D gm mt bn gc v ba bn sao carbon (carbon copy) c mu
nh sau:
- Bn Gc (Original): Mu tm nht (light violet)
- Bn sao Th hai (Duplicate): Mu da cam (orange)
- Bn sao Th ba (Triplicate): Mu da cam (orange)
- Bn sao Th t (Quadruplicate): Mu da cam (orange)
Bn Gc v bn sao Th ba c nh xut khu gi cho nh nhp khu np cho C
quan Hi quan ti cng hoc a im nhp khu. Bn sao Th hai s c c quan c
thm quyn cp giy chng nhn xut x ti Nc xut khu l Thnh vin gi li. Bn
sao Th t s do nh xut khu gi. Sau khi nhp khu hng ho, Bn sao Th ba s
c nh du thch hp vo th 4 v gi li cho C quan c thm quyn cp giy
chng nhn xut x trong khong thi gian thch hp. - Khng c php ty xo, vit
ln thm ln trn Giy chng nhn mu D. Cc phn cn trng s c gch cho
trnh in thm sau ny.
3.4 Hng dn khai chng nhn Mu D
Giy chng nhn Mu D phi c khai bng ting Anh v nh my. Ni dung khai
phi ph hp vi t khai hi quan c thanh khon v cc chng t khc nh vn
n, ho n thng mi v giy chng nhn kim tra xut x ca Cng ty Gim nh
hng ho xut nhp khu (trong trng hp c yu cu kim tra).
- s 1: Tn giao dch ca ngi xut hng + a ch + tn nc (Vit Nam).
- s 2: Tn ngi nhn hng + a ch + tn nc (ph hp vi t khai hi quan
c thanh khon).
- trn cng bn phi: Do Phng Qun l Xut nhp khu khu vc ghi. S tham chiu
gm 12 k t, chia lm 5 nhm, chi tit cch ghi nh sau:
* Nhm 1: 02 k t "VN" (vit in) l vit tt ca 2 ch Vit Nam.
* Nhm 2: 02 k t (vit in) l vit tt tn nc nhp khu, quy nh cc ch vit tt nh
sau: BR Bruney IN Indonexia ML Malaysia PL Philipines SG Singapore TL Thi Lan
* Nhm 3: 02 k t biu hin nm cp giy chng nhn.
* Nhm 4: 01 k t th hin tn Phng Qun l Xut nhp khu khu vc cp Giy chng
nhn Mu D theo quy nh nh sau: S 1 H Ni; S 2 Hi Phng; S 3 Nng; S 4
Nha Trang; S 5 TP H Ch Minh;S 6 Cn Th
* Nhm 5: Gm 05 k t biu hin s th t ca Giy chng nhn Mu D. Gia nhm 3
v 4 cng nh gia nhm 4 v 5 c du gch cho " / ".
V d: Phng Qun l Xut nhp khu khu vc thnh ph H Ch Minh cp Giy chng
nhn Mu D mang s th 6 cho mt l hng xut khu sang Thi Lan trong nm 1996 th
cch ghi s tham chiu ca Giy chng nhn Mu D ny s nh sau: VN-TL 96/5/00006
- s 3: Tn phng tin vn ti (nu gi bng my bay th nh "By air", nu gi bng
ng bin th nh tn tu) + t cng no? n cng no?
- s 4: trng (sau khi nhp khu hng ho, c quan hi quan ti cng hoc a im
nhp khu s nh du thch hp trc khi gi li cho Phng Qun l Xut nhp khu
khu vc cp Giy chng nhn Mu D ny).
- s 5: Danh mc hng ho (01 mt hng, 01 l hng, i 01 nc, trong mt thi gian).
- s 6: K m v s hiu ca kin hng.
- s 7: S loi kin hng, m t hng ho (bao gm s lng v s HS ca nc nhp
khu).
- s 8: Hng dn c th nh sau:
a. Trng hp hng ho/sn phm c xut x ton b ti Vit Nam (khng s dng
nguyn ph liu nhp khu) th nh ch "X".
b. Hng ho khng c sn xut hay khai thc ton b ti Vit Nam nh Quy tc 3 Ph
lc 1 ca Quy ch xut x s nu phn sau theo quy nh ca ASEAN th khai ghi r s
phn trm gi tr c tnh theo gi FOB ca hng ho c sn xut hay khai thc ti
Vit Nam, v d 40%.
c. Hng ho c xut x cng gp nh Quy tc 4 Ph lc 1 ca Quy ch xut x ASEAN
nu ti Ph lc 1 th ghi r s phn trm ca hm lng c xut x cng gp ASEAN, v
d 40%.
- s 9: Trng lng c b hoc s lng v gi tr khc (Gi FOB).
- s 10: S v ngy ca ho n thng mi.
- s 11:
+ Dng th nht ghi ch Vit Nam;
+ Dng th hai ghi y tn nc nhp khu;
+ Dng th ba ghi a im, ngy thng nm, v ch k.
- s 12: trng.
+ Trng hp cp sau theo quy nh ti iu 9 th ghi: "Issued retroactively".
+ Trng hp cp li theo quy nh ti iu 10 th ghi: "Certified true copy".
3.5 Th tc kim tra Mu D
T chc c ch nh thc hin nhim v kim tra v cp giy chng nhn kim tra xut
x hng ho Mu D l cc doanh nghip kinh doanh dch v gim nh hng ho theo
quy nh ti Ngh nh s 20/1999/N-CP ca Chnh ph v kinh doanh dch v gim
nh hng ho.
Kim tra xut x hng ho bao gm nhng hng mc sau:
- c im hng ho (chng loi, quy cch),
- K m hiu trn kin hng,
- Kiu ng kin,
- S, khi lng (s, khi lng cui cng cn c theo vn n),
- Hm lng ASEAN.
3.6 Th tc xin kim tra
Khi lm th tc xin kim tra xut x hng ho, ngi xin kim tra phi m bo:
- c v sn sng kim tra i vi hng ho c xut x thun tu ASEAN.
- bt u hay ang c sn xut i vi hng ho phi xc nh hm lng ASEAN.
+ H s xin kim tra xut x hng ho Mu D bao gm:
- Hai t n xin kim tra xut x hng ho Mu D (theo mu quy nh nh km) c
khai y v k tn (ring i vi doanh nghip th phi ng du).
- Cc chng t c gi km theo n xin kim tra xut x hng ho.
+ i vi hng ho c nguyn, ph liu nhp khu ngoi ASEAN v/hoc khng xc
nh c xut x, phi c:
- Quy trnh pha trn/quy trnh sn xut, lp rp hay bng gii trnh t l pha trn nguyn
ph liu u vo ca hng ho.
- Ho n, chng t xc nh gi nhp theo iu kin CIF ca nguyn, ph liu nhp
khu ngoi ASEAN.
- Ho n, chng t chng minh gi nguyn, ph liu khng xc nh c xut x. -i
vi hng ho c xut x cng gp.
- Cc chng nhn xut x tho mn iu kin xut x Mu D t cc thnh vin ASEAN.
- Cc quy trnh pha trn/quy trnh sn xut, lp rp hoc bng gii trnh pha trn nguyn
liu u vo ca hng ho.
+ Cc giy t phi np trc ngy nhn giy chng nhn kim tra xut x hng ho (c
th np bn sao, nhng phi xut trnh bn chnh i chng):
- Vn n.
- Ho n thng mi v/hoc cc giy t chng minh gi xut khu hng ho theo
iu kin FOB.
H s xin kim tra xut x hng ho phi c gi n t chc kim tra t nht l 3 ngy
lm vic trc khi vic kim tra c tin hnh. Di y l a ch mt s t chc kim
tra:
- Cng ty gim nh hng ho xut nhp khu, 54 Trn Nhn Tng, H Ni. S Fax:
8253844, S Tel: 8266011, 8252105.
- Chi nhnh gim nh hng ho xut nhp khu H Ni, 96 Yt Kiu, H Ni. S Fax:
8261002, S Tel: 8265004, 8254748.
- Trung tm gim nh Bc min Trung, 9 Nguyn Tri, Thnh ph Vinh, Ngh An, S
Fax: 844819, S Tel: 840299.
- Chi nhnh gim nh hng ho xut nhp khu Hi Phng, 22/38 Phm Minh c,
Thnh ph Hi Phng. S Fax: 845103, S Tel: 846453, 846465.
- Chi nhnh gim nh hng ho xut nhp khu Qung Ninh, 11 Hong Long, phng
Bch ng, thnh ph H Long, tnh Qung Ninh, S Fax: 826169, S Tel: 825535,
826736.
- Chi nhnh gim nh hng ho xut nhp khu Nng, 105 L Dun, Thnh ph
Nng, S Fax: 830084, S Tel: 821030, 821031.
Trm gim nh hng ho xut nhp khu Quy Nhn, 41 Tng Bt H, Quy Nhn. S
Fax: 825284, S Tel: 822565.
- Chi nhnh gim nh hng ho xut nhp khu thnh ph H Ch Minh, 80 B Huyn
Thanh Quan, Qun 3, Thnh ph H Ch Minh. S Fax: 8442961, 8437861, S Tel:
8444704, 8444323.
- Trm gim nh hng ho xut nhp khu Nha Trang, 26 M Linh, thnh ph Nha
Trang. S Fax: ........... S Tel: 822280.
- Trm gim nh hng ho xut nhp khu Cn Th, 31 A-B ng Cch Mng Thng
Tm, thnh ph Cn Th. S Fax: 824442, S Tel: 821206.
Chm nht l 2 ngy lm vic, sau khi kim tra xong ti hin trng v ngi xin kim
tra cung cp y vn n, ho n thng mi, t chc kim tra cp giy chng
nhn kim tra xut x hng ho cho ngi xin kim tra. Giy chng nhn kim tra xut
x hng ho s c lu tr t nht l 24 thng k t ngy cp.
3.7 Ph kim tra
- Ngi xin kim tra xut x hng ho phi tr ph kim tra cho t chc kim tra sau khi
nhn c Giy chng nhn kim tra xut x l: 200.000 ng/ngy cng.
- Ngoi ph ni trn thu thm, (nu c):
* Ph kim tra i vi hng ho cn phi s dng cc phng php - k thut phc tp (v
d nh ly mu - phn tch mu trong phng th nghim, xc nh khi lng bng
phng php o mn nc...): thu trn c s mc ph gim nh thng thng m
Vinacontrol ang p dng cho khch hng trong nc.
* Chi ph thng tin lin lc, n , i li, lu tr ca gim nh vin...: tnh theo chi ph
thc t.
* Khi cng vic kim tra khng tin hnh c v ngi kim tra phi ch i ni xa tr
s ca h ph thuc vo s b tr v chun b ca ngi xin kim tra th ngi xin kim
tra phi tr 50% mc ph c bn cho nhng ngy ch i .
- Ph kim tra c tr bng tin Vit Nam (tin mt hoc chuyn khon), i vi c nhn
th phi tr ph ngay khi nhn giy chng nhn kim tra. Mc ph ti thiu cho mt n
xin kim tra xut x hng ho l 200.000 ng (i vi hng ho c tng gi tr di 700
USD th mc ph khng qu 3% gi tr ).
VIII. GIY CHNG NHN KIM DCH V GIY CHNG NHN V SINH
L nhng chng t do c quan c thm quyn ca nh nc cp cho ch hng xc
nhn hng ha c an ton v mt dch bnh, su hi, nm c .v.v..
Giy chng nhn kim dch sn phm ng vt (Animal product sanitary inspection) do
c quan kim dch ng vt cp cho cc hng ha l ng vt (sc vt, cm th .v.v..)
hoc cc sn phm ng vt (trng, tht, lng, da, c .v.v..) hoc bao b ca chng, xc
nhn kim tra v x l chng cc bnh dch.
Giy chng nhn kim dch thc vt (Phytosanitary certificate) do c quan bo v thc
vt cp cho hng ha l thc vt hoc c ngun gc l thc vt, xc nhn hng ha
c kim tra v trong khng c vi trng gy bnh cho ngi s dng.
IX. PHIU NG GI (Packing list)
L bng k khai tt c hng ha ng trong mt kin hng (thng hng, container
.v.v..).
Ngoi nhng chng t c bn trn, trong hot ng ngoi thng cn c cc chng t
khc nh: Giy php xut khu/ nhp khu ca BTM hoc BQLCN, cc loi vn n
hng khng, ng st,.v.v...
HP NG XUT NHP KHU HNG HA
A - NHNG VN CHUNG
I. KHI NIM
1. Hp ng l s tha thun gia hai hay nhiu ngi nhm mc ch to lp, chuyn
dch, bin i hay chm dt mt ngha v.
2. Hp ng kinh t l s tha thun bng vn bn, ti liu giao dch .v.v . . gia cc
bn k kt v vic thc hin cng vic sn xut, trao i hng ha, dch v, nghin cu
tin b khoa hc k thut v cc tha thun khc c mc ch kinh doanh vi quy nh r
rng quyn v ngha v ca mi bn xy dng v thc hin k hoch ca mnh.
3. Hp ng mua bn hng ha l s tha thun gia cc ch th nhm xc lp, thc
hin v chm dt cc quan h trao i hng ha.
4. Hp ng xut nhp khu v bn cht l mt hp ng mua bn quc t, l s tha
thun gia cc bn mua bn cc nc khc nhau trong quy nh bn bn phi cung
cp hng ha, chuyn giao cc chng t c lin quan n hng ha v quyn s hu hng
ha, bn mua phi thanh ton tin hng v nhn hng.
So vi nhng hp ng mua bn trong nc, hp ng xut nhp khu c ba c im:
- c im 1: (c im quan trng nht) ch th ca hp ng, ngi mua, ngi bn
c c s kinh doanh ng k ti hai quc gia khc nhau. y cn lu rng quc tch
khng phi l yu t phn bit: d ngi mua v ngi bn c quc tch khc nhau
nhng nu vic mua bn c thc hin trn lnh th ca cng mt quc gia th hp
ng mua bn cng khng mang tnh cht quc t.
- c im 2: ng tin thanh ton c th l ngoi t i vi mt trong hai bn hoc c
hai bn.
- c im 3: Hng ha - i tng mua bn ca hp ng c chuyn ra khi t nc
ngi bn trong qu trnh thc hin hp ng.
5. Vn bn hp ng l vn bn c gi tr php l bt buc cc bn phi c trch nhim
thc hin cc iu khon m cc bn tha thun v k kt trong hp ng.
Nhng vn bn ny phi c hnh thnh trn c s tha thun mt cch bnh ng v t
nguyn gia cc bn.
6. Ch th hp ng l nhng i tc cam kt thc hin nhng ngha v, tr&ch nhim v
quyn li theo nhng iu kin ca hp ng. Hp ng c th k gia:
- Php nhn vi php nhn
- Php nhn vi c nhn c ng k kinh doanh theo quy nh ca php lut.
II. PHN LOI HP NG MUA BN NGOI THNG
1. Xt v thi gian thc hin hp ng c hai loi
- Hp ng ngn hn
- Hp ng di hn
a- Hp ng ngn hn thng c k kt trong mt thi gian tng i ngn v sau khi
hai bn hon thnh ngha v ca mnh th quan h php l gia hai bn v hp ng
cng kt thc.
b- Hp ng di hn c thi gian thc hin lu di v trong thi gian vic giao hng
c tin hnh lm nhiu ln.
2. Xt v ni dung quan h kinh doanh trong hp ng ngoi thng, ngi ta chia ra
lm 4 loi hp ng
- Hp ng xut nhp khu
- Hp ng tm nhp - ti xut
- Hp ng tm xut - ti nhp
- Hp ng gia cng
- Hp ng chuyn giao cng ngh, .v.v..
3. Xt v hnh thc hp ng, c cc loi sau
- Hnh thc vn bn.
- Hnh thc ming.
- Hnh thc mc nhin.
So vi cc hnh thc khc th hp ng di dng vn bn c nhiu u im hn c: an
ton hn, ton din hn, r rng hn, d kim tra hn. nc ta hnh thc vn bn ca
hp ng l bt buc i vi tt c cc n v xut nhp khu trong quan h vi nc
ngoi.
III. MT S IM CN LU KHI SON THO, K KT HP NG
NGOI THNG
- Cn c s thng nht vi nhau tt c cc iu khon cn thit trc khi k kt, bi khi
hp ng k ri th vic thay i mt iu khon no s rt kh khn v bt li cho
bn yu cu b sung hoc thay i.
- Hp ng nn cp n mi vn , trnh vic phi p dng tp qun gii quyt
nhng im hai bn khng cp n.
- Trong hp ng khng c c nhng iu khon tri vi lut l hin hnh nc
ngi bn hoc nc ngi mua v lut la chn.
- Hp ng cn c trnh by r rng, sng sa, cch trnh by phi phn nh c ni
dung tha thun, trnh nhng t ng mp m, c th suy lun ra nhiu cch.
- Vn bn hp ng thng do mt bn son tho. Trc khi k kt bn kia phi xem xt
k lng, cn thn i chiu vi nhng tha thun t c trong m phn, trnh
vic i phng c th thm vo hp ng mt cch kho lo nhng im cha c
tha thun hoc b qua khng ghi vo hp ng nhng iu c thng nht.
- Ngi ng ra k kt hp ng phi l ngi c thm quyn k kt.
- Ngn ng thng dng xy dng hp ng l th ngn ng m hai bn cng thng
tho.
IV. C CU CA MT VN BN HP NG
1. C cu chung ca mt vn bn hp ng kinh t
a- Phn m u, gm:
- Quc hiu
- Tn hp ng, s v k hiu hp ng.
- Thi gian, a im k hp ng.
- Nhng cn c xc lp hp ng
b- Nhng thng tin v ch th hp ng:
- Tn
- a ch
- Cc s my Fax, telex, phone, a ch email, website (nu c)
c- Phn ni dung ca vn bn hp ng kinh t, thng gm 3 cm iu khon:
- Nhng iu khon ch yu.
- Nhng iu khon thng l.
- Nhng iu khon ty nghi.
d- Phn k kt hp ng.
2. C cu ca mt vn bn hp ng ngoi thng
Contract No ...
Date ....
Between : Name : ...
Address : ...
Tel : ... Fax : ... Email address: ...
Represented by Mr ......
Hereinafter called as the SELLER
And : Name : ...
Address : ...
Tel : ... Fax : ... Email address: ...
Represented by Mr ......
Hereinafter called as the BUYER.
The SELLER has agreed to sell and the BUYER has agreed to buy the commodity under
the terms and conditions provided in this contract as follows:
Art. 1 : Commodity :
Art. 2 : Quality :
Art. 3 : Quanlity :
Art. 4 : Packing and marking :
Art. 5 : Price :
Art. 6 : Shipment :
Art. 7 : Payment :
Art. 8 : Warranty :
Art. 9 : Penalty :
Art. 10 : Insurance :
Art. 11 : Force majeure :
Art. 12 : Claim :
Art. 13 : Arbitration :
Art. 14 : Other terms and conditions :
For the BUYER For the SELLER
Ni dung c bn ca hp ng l nhng iu kin mua bn m cc bn tha thun.
thng tho hp ng c tt, cn nm vng cc iu kin thng mi quc t, ch
mt s m h hoc thiu chnh xc no trong vic vn dng iu kin thng mi l
c th c hi i vi cc bn k hp ng, dn n nhng v tranh chp, kin tng lm
tng thm chi ph trong kinh doanh.
B - NI DUNG CC IU KHON CA MT HP NG NGOI THNG
I. IU KIN V TN HNG (COMMODITY)
Nhm mc ch cc bn xc nh c loi hng cn mua bn, do phi din t tht
chnh xc. lm vic ngi ta dng cc cch ghi sau:
- Ghi tn hng bao gm tn thng thng, tn thng mi, tn khoa hc (p dng cho cc
loi ha cht, ging cy).
- Ghi tn hng km tn a phng sn xut ra n, nu ni nh hng n cht lng
sn phm. V d: nc mm Ph Quc.
- Ghi tn hng km vi qui cch chnh ca hng .
- Ghi tn hng km vi tn nh sn xut ra n. Hnh thc ny p dng vi nhng sn
phm ni ting ca nhng hng c uy tn.
- Ghi tn hng km vi cng dng ca hng. Theo cch ny ngi ta ghi thm cng dng
ch yu ca sn phm, theo tp qun nu hp ng ghi km theo cng dng th ngi bn
phi giao hng p ng c cng dng mc d gi c n cao.
II. IU KIN V PHM CHT (QUALITY)
"Phm cht" l iu khon ni ln mt "cht" ca hng ha mua bn nh tnh nng,
tc dng, cng sut, hiu sut . . . ca hng ha .
Xc nh c th phm cht ca sn phm, l c s xc nh gi c. Do vy: xc nh
iu kin phm cht tt, dn n xc nh gi c tt, ng, v mua c hng ha ng
yu cu ca mnh.
C nhiu phng php xc nh phm cht hng ha, di y l mt s phng php
ch yu:
1. Xc nh phm cht da vo mu hng
L phng php nh gi phm cht ca l hng da vo phm cht ca mt s t
hng ha ly ra lm i din cho l hng .
Phng php ny c nhc im l tnh chnh xc khng cao nn ch p dng cho hng
ha cha c tiu chun hoc kh xc nh tiu chun.
Cch thc tin hnh: ngi bn giao mu cho ngi mua kim tra, nu ngi mua
ng th ngi bn lp ba mu: mt mu giao cho ngi mua, mt cho trung gian, mt
ngi bn gi i chiu, gii quyt tranh chp (nu c) sau ny.
Cng c th mu do ngi mua a cho ngi bn, trn c s ngi bn sn xut mt
mu i v k kt hp ng s da trn mu i v c kh nng mu i khc xa vi mu
do ngi mua a.
Lu :
- Mu thng thng khng tnh tin, ch tnh trong trng hp gi tr mu qu cao hoc
s lng mu qu ln.
- Lm cho hp ng v mu gn vi nhau:
+ Trn mu ghi: Mu thuc hp ng s . . . v ngc li trn hp ng ghi mu theo
mu s . . . c giao bn mua hoc do ngi bn gi ngy ... Mu l mt ph kin
khng tch ri ca hp ng.
+ Trn hp ng ngi ta quy nh:
- Tng ng vi mu hng (correspond to sample)
- Tng t nh mu (according to sample)
- Thi gian gi mu: mu c gi k t khi m phn k hp ng cho n khi ht
hn khiu ni v phm cht th c th hy mu (nu khng tranh chp). Cn nu c tranh
chp, th ch hy khi tranh chp c gii quyt xong.
2. Xc nh phm cht da vo tiu chun
i vi nhng sn phm c tiu chun th da vo tiu chun xc nh phm cht
ca sn phm.
Lu :
- Trc khi a vo hp ng cn hiu r v ni dung ca tiu chun (tiu chun c th
do nh nc, ngnh hoc c quan sn xut ban hnh nn phi ghi r ngi, ni, nm
ban hnh tiu chun).
- C th sa i mt s ch tiu trong tiu chun nu cn thit.
- theo tiu chun no th cn ghi r khng nn mp m.
3. Phng php xc nh phm cht da vo nhn hiu hng ha
Nhn hiu l nhng k hiu, hnh ch . . . phn bit hng ha ca ni sn xut ny
vi ni sn xut khc.
Lu :
- Nhn hiu ng k cha ?
- c ng k th trng no ? Hng sn xut c ng k ti th trng mua sn
phm cha?
- Cn ghi nm sn xut, t sn xut ca sn phm v nhng sn phm c sn xut
nhng thi im khc nhau c th c cht lng khc nhau nn gi c cng khc nhau.
- Cn ch n nhng nhn hiu tng t.
4. Xc nh phm cht da vo ti liu k thut
Bng thuyt minh, hng dn vn hnh, lp rp, catalog . . .
Phi bin cc ti liu k thut thnh mt ph kin ca hp ng tc gn n vi hp ng.
5. Xc nh phm cht da vo hm lng ca mt cht no trong sn phm
Chia lm hai loi hm lng ca cht trong hng ha:
- Hm lng cht c ch: qui nh hm lng (%)min.
- Hm lng cht khng c ch: qui nh hm lng (%)max.
6. Da vo xem hng trc
Nu p dng phng php ny th ty hp ng k nhng phi c ngi mua xem
hng ha v ng , lc hp ng mi c hiu lc. Nu ngi mua khng n xem
trong thi gian qui nh th qu thi gian coi nh ng .
III. IU KIN V S LNG (QUANTITY)
Nhm ni ln mt "lng" ca hng ha c giao dch, iu khon ny bao gm cc
vn v n v tnh s lng (hoc trng lng) ca hng ha, phng php qui nh s
lng v phng php xc nh trng lng.
1. n v tnh s lng
y cn lu v h thng o lng, v bn cnh h mt, nhiu nc cn s dng h
thng o lng khc. V d: H thng o lng ca Anh, M . . . do trnh hiu lm
nn thng nht dng h mt hoc qui nh lng tng ng ca chng tnh bng mt.
Mt s n v o lng thng dng:
1 tn (T) = 1 Mectric Ton (MT) = 1.000 kg
1 tn = 2.204,6 pound (Lb)
1 pound (Lb) = 0,454 kg
1 gallon (du m) Anh = 4,546 lt
1 gallon (du m) M = 3,785 lt
1 thng (barrel) du m = 159 lt
1 thng (Bushel) ng cc = 36 lt
1 ounce = lng = 28,35 gram
1 troy ounce = 31,1 gram
1 Inch = 2,54 cm (1m = 39,37 inch)
1 foot = 12 inches = 0,3048 m: (1m = 3,281 ft.)
1 mile = 1,609 km.
1 yard = 0,9144m ; (1m = 1,0936 yard)
2. Phng php quy nh s lng
Trong cc hp ng ngoi thng, ngi ta s dng hai phng php qui nh s
lng hng ha
a. Phng php qui nh dt khot s lng:
V d: 1.000 ci my ko; 10.000 xe my
Thng dng trong bun bn hng cng nghip, hng bch ha.
b. Phng php qui nh phng chng:
V d: Khong 1.000.000 tn than, xp x 5.000 tn qung thic.
Phng php ny thng c dng khi mua bn hng ha c khi lng ln nh: phn
bn, qung, ng cc ...
Cc t s dng:
- Khong (about)
- Xp x (Approximately)
- Trn di (More or less)
- T ... n ... (From . . . to . . .)
* V d: 1.000 MT more or less 5%.
Hoc from 950 MT to 1.050 MT about 1.000 MT.
Lu : Khi dng about hoc approximately th trong phng thc thanh ton bng L/C
thng dung sai cho php l 10%.
3. Phng php qui nh trng lng
- Trng lng c b (Gross weight): trng lng ca bn thn hng ha cng trng lng
mi th bao b
Gross weight = Net weight + tare
- Trng lng tnh (Net Weight) ch tnh trng lng ca bn thn hng ha
- Trng lng thng mi (Commercial weight) l trng lng ca hng ha c m
tiu chun.
Qui i trng lng thc t ca hng ha sang trng lng thng mi nh cng thc:

Trong :
GTM - trng lng thng mi ca hng ha;
Gtt - Trng lng thc t ca hng ha
Wtc - m tiu chun ca hng ha (tnh bng %)
Wtt - m thc t ca hng ha (tnh bng %)
IV. IU KHON GIAO HNG (SHIPMENT/ DELIVERY)
Ni dung c bn ca iu khon giao hng l s xc nh thi hn, a im giao
hng, phng thc giao hng v thng bo giao hng.
1. Thi gian giao hng
L thi hn m ngi bn phi hon thnh ngha v giao hng.
Trong bun bn quc t, c 3 kiu qui nh thi hn giao hng
a) Thi hn giao hng c nh k:
Xc nh thi hn giao hng:
- Hoc vo mt ngy c nh: v d: 31/12/1996.
- Hoc mt ngy c coi l ngy cui cng ca thi hn giao hng: khng chm qu
ngy 31/12/1996.
- Hoc bng mt khong thi gian: qu 3/ 1996.
- Hoc bng mt khong thi gian nht nh ty theo s la chn ca ngi mua. V d:
Thng 1 k hp ng, thi hn giao hng quy nh t thng 2 n thng 7 ty ngi mua
chn.
b) Thi hn giao hng khng nh k:
y l qui nh chung chung, t c dng. Theo cch ny c th tha thun nh sau:
- Giao hng cho chuyn tu u tin (Shipment by first available steamer).
- Giao hng khi no c khoang tu (Subject to shipping space available).
- Giao hng khi nhn c L/C (Subject to the openning of L/C)
- Giao hng khi no nhn c giy php xut khu (Subject to export licence).
c) Thi hn giao hng ngay:
- Giao nhanh (prompt)
- Giao ngay lp tc (Immediately).
- Giao cng sm cng tt (as soon as possible)
2. a im giao hng
Cc phng php qui nh a im giao hng trong bun bn quc t.
- Qui nh r cng (ga) giao hng , cng (ga) n v cng (ga) thng qua.
- Qui nh mt cng (ga) v nhiu cng (ga).
3. Phng thc giao hng
Quy nh vic giao nhn c tin hnh mt ni no l giao nhn s b hoc l
giao nhn cui cng.
- Giao nhn s b: bc u xem xt hng ha xc nh s ph hp v s lng, cht
lng hng so vi hp ng. Thng c tin hnh ngay a im sn xut hng ha
hoc ni gi hng. Trong giao nhn s b, nu c iu g th ngi mua yu cu khc
phc ngay.
- Giao nhn cui cng : xc nhn vic ngi bn hon thnh ngha v giao hng.
. Quy nh vic giao nhn v s lng v cht lng.
- Giao nhn v s lng - Xc nh s lng thc t hng ha c giao, bng cc
phng php cn, o, ong, m.
- Giao nhn v cht lng l vic kim tra hng ha v tnh nng, cng dng, hiu sut,
kch thc, hnh dng ...
- Tin hnh bng phng php cm quan hoc phng php phn tch
- C th tin hnh kim tra trn ton b hng ha hoc ch kim tra in hnh.
4. Thng bo giao hng
Ty iu kin c s giao hng qui nh, nhng trong hp ng ngi ta vn quy nh
r thm v ln thng bo giao hng v nhng ni dung cn c thng bo.
- Thng thng trc khi giao hng ngi bn thng bo: hng sn sng giao hoc
ngy em hng ra cng giao. Ngi mua thng bo cho ngi bn nhng iu cn
thit gi hng hoc v chi tit ca tu n nhn hng.
- Sau khi giao hng ngi bn phi thng bo tnh hnh hng giao, kt qu giao hng.
Ni dung thng bo do mc ch ca chng quyt nh.
5. Mt s qui nh khc v vic giao hng
- i vi hng ha c khi lng ln c th qui nh: cho php giao tng t - partial
shipment allowed, hoc giao mt ln - total shipment.
- Nu dc ng cn thay i phng tin vn chuyn, c th qui nh: cho php chuyn
ti - transhipment allowed.
- Nu hng ha c th n trc giy t, th qui nh "vn n n chm c chp
nhn" - Stale bill of lading acceptable.
V. GI C (PRICE)
Trong iu kin ny cn xc nh: n v tin t ca gi c, mc gi, phng php
qui nh gi c, gim gi, iu kin c s giao hng tng ng.
1. Tiu chun tin t gi c
Gi c ca 1 hng ha l biu hin bng tin ca gi tr hng ha . Nn khi ghi gi
bao gi ngi ta cng phi xc nh tin t biu th gi . ng tin ghi gi c th l
ng tin ca nc ngi bn hoc nc ngi mua, cng c th ca nc th ba.
2. Xc nh mc gi
Gi c trong cc hp ng ngoi thng l gi quc t.
3. Phng php qui nh gi
Thng dng cc phng php sau:
a) Gi c nh: (fixed) gi c khng nh lc k kt hp ng v khng thay i trong
qu trnh thc hin hp ng.
b) Gi qui nh sau: c xc nh sau khi k hp ng hoc bng cch m phn, tha
thun trong mt thi gian no , hoc bng cch da vo gi th gii mt ngy no
trc hay trong khi giao hng.
c) Gi c th xt li: (rivesable price), gi c xc nh trong lc k hp ng, nhng
c th c xem xt li nu sau ny, vo lc giao hng, gi th trng ca hng ha c
s bin ng vi mt mc nht nh.
d) Gi di ng: (sliding scale price): l gi c c tnh ton dt khot vo lc thc hin
hp ng trn c s gi c qui nh ban u, c cp ti nhng bin ng v chi ph sn
xut trong thi k thc hin hp ng. Gi di ng thng c vn dng trong cc giao
dch cho nhng mt hng c thi hn ch to lu di nh thit b ton b tu bin, cc
thit b ln trong cng nghip . . . Trong trng hp ny, khi k kt hp ng ngi ta
quy nh mt gi ban u (basis price) v qui nh c cu ca gi ng thi qui nh
phng php tnh ton gi di ng s vn dng.
4. Gim gi (discount)
Trong thc t mua bn hin nay, ngi ta s dng rt nhiu loi gim gi (khong 20 loi
gim gi)
a) Xt v nguyn nhn gim gi, c cc loi:
- Gim gi do mua vi s lng ln.
- Gim gi thi v.
b) Nu xt v cch tnh ton cc loi gim gi, c cc loi:
- Gim gi n: Thng c biu th bng mt mc % nht nh so vi s hng.
- Gim gi ly tin: L loi gim gi c mc tng dn theo s lng hng c mua bn
trong mt t giao dch nht nh
- Gim gi tng thng: (bonus) l loi gim gi m ngi bn thng cho ngi mua
thng xuyn, nu trong mt thi hn nht nh (v d: 6 thng, 1 nm) tng s tin mua
hng t ti mt mc nht nh.
5. iu kin c s giao hng tng ng
Trong vic xc nh gi c, ngi ta lun nh r iu kin c s giao hng c lin
quan n gi c . V vy, trong cc hp ng mua bn, mc gi bao gi cng c ghi
bn cnh mt iu kin c s giao hng nht nh.
V d: Hp ng mua bn go c th ghi gi:
Unit price: USD 222/ MT FOB (Incoterms 2000) Saigon port, Hochiminh city, Viet Nam.
Total amount: 2.220.000 USD.
VI. THANH TON (settlement payment)
Trong mc ny ca hp ng qui nh ng tin thanh ton, thi hn tr tin, hnh thc
tr tin, cc chng t lm cn c tr tin.
1. ng tin thanh ton (currency of payment)
Vic thanh ton tin hng c tin hnh bng ng tin ca nc xut khu, ca
nc nhp khu hoc mt nc th ba. i khi trong hp ng cn cho quyn ngi
nhp khu c thanh ton bng cc ngoi t khc nhau ty theo s la chn ca mnh.
ng tin dng trong thanh ton hng ha c gi l ng tin thanh ton.
ng tin thanh ton c th trng hp hoc khng trng hp vi ng tin ghi gi. Nu
khng trng hp th phi qui nh t gi quy i.
2. Thi hn thanh ton (time of payment)
C th tr ngay, tr trc hay tr sau:
- Tr ngay: Trong bun bn quc t: "tr ngay" c tnh cht quy c. l vic tr tin
c thc hin trong thi gian hp l cho php ngi mua xem xt chng t giao hng.
- Tr trc: l vic ngi mua cung cp tn dng cho ngi bn di hnh thc tin hoc
ng trc hin vt (my mc, nguyn vt liu .v.v..). Tr trc cng cn c ngha l
ngi mua t cc hoc cam kt thc hin hp ng.
- Tr sau: l vic ngi bn cung cp tn dng cho ngi mua
Ngi ta c th p dng kt hp vic tr ngay, tr trc v tr sau trong mt hp ng.
3. Hnh thc thanh ton
C nhiu phng thc thanh ton khc nhau
L/C, Clean collection, D/A, D/P, T/T, M/T, CAD, Tin mt, cheque ... mi phng thc
c nhng u nhc im khc nhau. Cn nghin cu k chn phng thc thanh ton
thch hp.
4. B chng t thanh ton
B chng t thanh ton gm: phng tin thanh ton (thng gi l hi phiu) v cc
chng t gi hng (Shipping documents), c th gm:
- Hi phiu thng mi
- Vn n ng bin sch
- n hoc giy chng nhn bo him (nu bn CIF)
- Ha n thng mi
- Giy chng nhn phm cht hng ha
- Giy chng nhn trng/ khi lng.
- Giy chng nhn xut x hng ha
- Gy chng nhn ng gi bao b
- Giy kim dch ng vt (nu hng bn phi kim dch).
VII. BAO B V K M HIU (Packing and Marking)
1. Bao b
Trong iu khon ny cc bn giao dch thng tha thun vi nhau v:
- Yu cu cht lng bao b
- Phng thc cung cp bao b
- Gi c bao b
a) Phng php qui nh cht lng bao b:
. Qui nh chung:
Cht lng bao b ph hp vi mt phng tin vn ti no .
V d: Bao b ph hp vi vn chuyn ng st
Bao b ph hp vi vn chuyn ng bin
Bao b ph hp vi vn chuyn ng hng khng.
Phng php ny c nhc im l c th dn n tranh chp v hai bn khng hiu
ging nhau.
Qui nh c th:
- Yu cu vt liu lm bao b
- Yu cu v hnh thc ca bao b: Hp (case), bao (bales), thng (drums), cun (rolls),
bao ti (gunng bags) ...
- Yu cu v kch thc bao b
- Yu cu v s lp bao b v cch thc cu to ca mi lp
- Yu cu v ai np bao b . . .
b) Phng php cung cp bao b:
- Phng php ph bin nht: bn bn cung cp bao b cng vi vic giao hng cho bn
mua.
- Bn bn ng trc bao b ng gi hng ha, nhng sau khi nhn hng bn mua phi
tr li bao b. Phng php ny dng vi cc loi bao b c gi tr cao.
- Bn mua gi bao b n trc ng gi: Phng php ny p dng khi bao b khan
him v th trng thuc v ngi bn.
c) Phng php xc nh gi c bao b:
- c tnh vo gi hng (Packing charges included).
- Bao b tnh ring.
- Tnh theo lng chi thc t hoc tnh theo phn trm so vi gi hng.
2. K m hiu
L nhng k hiu bng ch hoc hnh v dng hng dn trong giao nhn, vn
chuyn, bo qun hng ha.
Yu cu ca m k hiu:
- c vit bng sn hoc mc khng phai, khng nhe
- Phi d c, d thy.
- C kch thc ln hoc bng 2cm
- Khng lm nh hng n phm cht hng ha
- Phi dng mu en hoc mu tm vi hng ha thng thng, mu vi hng ha
nguy him, mu cam vi hng ha c hi. B mt vit k m hiu phi bo nhn.
- Phi c vit theo th t nht nh.
- K hiu m hiu phi c k t nht trn hai mt gip nhau.
VIII. BO HNH (Warranty)
Trong iu khon ny, cn phi th hin c hai yu t:
- Thi gian bo hnh: cn phi qui nh ht sc r rng.
- Ni dung bo hnh: ngi bn hng cam kt trong thi hn bo hnh hng ha s bo
m cc tiu chun cht lng, c im k thut, ph hp vi qui nh ca hp ng,
vi iu kin ngi mua phi nghim chnh thi hnh s hng dn ca ngi bn v s
dng v bo dng. Nu trong giai on , ngi mua pht hin thy khuyt tt ca
hng ha, th ngi bn phi sa cha min ph hoc giao hng thay th.
IX. PHT V BI THNG THIT HI (Penalty)
iu khon ny qui nh nhng bin php khi hp ng khng c thc hin (ton
b hay mt phn). iu khon ny cng lc nhm hai mc tiu:
- Ngn nga i phng c nh khng thc hin hay thc hin khng tt hp ng.
- Xc nh s tin phi tr nhm bi thng thit hi gy ra.
Cc trng hp pht:
+ Pht chm giao hng: V d: Nu Ngi bn giao hng chm th cc khon pht s p
dng nh sau: tun u chm giao, khng tnh pht. Tun th hai n tun th nm pht
1% tun giao chm; t tun th su: 2 % tun, nhng tng s tin pht giao chm khng
qu 10% tng gi tr hng giao chm.
Mt v d khc: "Trng hp hng giao chm qu 30 ngy, hp ng ny c hy b
hon ton hp php, bn bn s phi tr cho bn mua tin bi thng thit hi l 5% tng
gi tr hp ng.
+ Pht giao hng khng ph hp v s lng v cht lng:
Cc bin php gii quyt:
- Hy ngay n hng, khng thanh ton tin bi thng.
- Yu cu thay th ngay l hng b t chi.
- Yu cu nh cung cp khc thay th l hng, chi ph do nh cung cp vi phm chu.
Cc bin php trn p dng km theo t l tin pht
+ Pht do chm thanh ton:
- Pht 1 t l phn trm ca s tin n thi hn thanh ton, tnh theo thi hn chm
thanh ton. V d: 1% ca s tin chm thanh ton/ thng.
- Phn b li sut chm thanh ton, thng vn dng t l chit khu chnh thc hay li
sut hp php c cng b hay li sut n qu hn ca cc ngn hng, c lc cn cng
thm vi %. V d: "Trng hp chm thanh ton, k t ngy n hn, s tin cha tr
c tnh li. Li sut tnh theo li sut n qu hn ca cc ngn hng cng thm 2%.
X. BO HIM (Insurace)
Trong iu khon ny cn tha thun ai l ngi mua bo him v iu kin bo him
cn mua.
XI.BT KH KHNG (Force majeure)
Bt kh khng l s kin khi xy ra lm cho hp ng tr thnh khng th thc hin
c, m khng ai b coi l chu trch nhim. Cc s kin bt kh khng mang 3 c
im sau:
- Khng th lng trc c
- Khng th vt qua
- Xy ra t bn ngoi.
Tuy nhin, vn c th quy nh trong hp ng coi l bt kh khng cc s kin m bnh
thng ra th khng c 3 c im trn, v d: nh cng, hng my, mt in, chm
c cung cp vt t . . . Cng c th quy nh thm rng: cc s kin ch tm ngng
vic thc hin hp ng ch khng lm hp ng mt hiu lc.
XII. KHIU NI (Claim)
Khiu ni l cc ngh do mt bn a ra i vi bn kia do s lng, cht lng giao
hng, hoc mt s vn khc khng ph hp vi cc iu khon c qui nh trong
hp ng.
V iu khon ny cc bn qui nh trnh t tin hnh khiu ni, thi hn c th np n
khiu ni, quyn hn v ngha v ca cc bn lin quan n vic pht n khiu ni, cc
phng php iu chnh khiu ni.
Khiu ni c a ra di dng vn bn v gm cc s liu sau: Tn hng, s lng, v
xut x hng ha, c s khiu ni km theo ch dn chnh v nhng thiu xt m n
khiu ni c pht ra, cc yu cu v iu chnh khiu ni.
n khiu ni c gi i km theo cc chng t cn thit nh: bin bn gim nh, bin
bn chng nhn tn tht, mt mt, vn n ng bin, bn lit k chi tit, giy chng
nhn cht lng.
XIII. TRNG TI (Arbitration)
Trong iu khon ny cn quy nh cc ni dung sau:
- Ai l ngi ng ra phn x? Ta n Quc gia hay Ta n trng ti, trng ti no, thnh
lp ra sao? gii quyt tranh chp gia cc bn giao dch, khi nhng tranh chp ny
khng th gii quyt bng con ng thng lng.
- Lut p dng vo vic xt x.
- a im tin hnh xt x.
- Phn nh chi ph trng ti.
- Phn nh chi ph trng ti.



TH TC HI QUAN TI VIT NAM
A. I VI HNG HO IU CHNH BI HP NG XUT NHP KHU
I. I VI HNG HO XUT KHU
1 a im lm th tc HQ
Doanh nghip xut khu c th n mt trong nhng a im sau ng k h s
hi quan cho l hng xut khu:
- Hi quan ca khu xut hng.
- Phng Gim st Qun l trc thuc Cc hi quan Tnh/Thnh ph trc thuc Trung
ng.
- Cc a im lm th tc hi quan khc ngoi ca khu do Th tng Chnh ph quyt
nh theo ngh ca Tng cc trng Tng cc Hi quan. Cc a im ny c t chc,
b my hi quan hot ng nh mt n v Hi quan ca khu v c php lm th tc
hi quan cho tt c cc loi hng ha xut khu.
2 Thi im v thi hn lm th tc HQ
Ngi lm th tc HQ ch c ng k t khai HQ khi tp kt hng ti a
im kim tra hi quan, tr nhng l hng c khi lng ln, s lng ln hoc trng
hp c bit khng th tp kt mt lc ti mt a im lm th tc (phi c trng
hi quan ca khu/ cp tng ng ng bng vn bn).
Ngi lm th tc HQ phi hon tt th tc HQ ti ca khu xut hng trc khi phng
tin vn ti khi hnh, chm nht l:
- 08 gi i vi vn chuyn bng ng bin
- 04 gi i vi vn ti bng ng sng
- 04 gi (ti ga gi hng) i vi vn ti bng ng st
- 04 gi i vi vn ti bng ng b
- 02 gi i vi vn ti bng ng hng khng
Tuy nhin, tu tng trng hp c th, Trng HQ ca khu hoc cp tng ng cn
c vo thc t l hng XK quyt nh thi hn lm th tc HQ thch hp, nhng th
tc HQ phi c hon thnh trc khi phng tin vn ti khi hnh 1 gi.
3 Ngi k tn trn ti khai HQ
- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u quyn
bng vn bn) cho doanh nghip XNK.
- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u quyn
bng vn bn) cho doanh nghip xut nhp khu u thc.
- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u quyn
bng vn bn) cho doanh nghip lm dch v th tc HQ.
4. Trch nhim lin quan
4.1 i vi ngi khai bo HQ
- Chun b cc loi chng t hp l, hp php ca l hng theo ng quy nh v cc iu
kin c lin quan khc hon chnh vic khai bo hi quan trc khi n c quan Hi
quan lm th tc xut khu hng ha;
- T khai bo y , chnh xc hng ha thc t theo cc ni dung quy nh ti phn
dnh cho ngi khai bo trong t khai hi quan;
- T xc nh m s hng ha, thu sut, gi tnh thu ca tng mt hng xut khu, t
tnh s thu phi np ca tng loi thu trn t khai hi quan;
- T xp h s vo ni Hi quan quy nh phn lung hng ha theo tiu ch; ng k
thi gian xut trnh hng ha Hi quan kim tra khi ng k h s hi quan;
- Vic khai bo trn t khai hi quan c th c thc hin bng nh my ch, my vi
tnh, hoc vit tay nhng phi bo m cng mt loi mc (khng dng mc ), cng
mt kiu ch. Cc chng t np cho Hi quan nu quy nh l bn sao th ngi i din
hp php ca doanh nghip phi k v ng du xc nhn ln chng t ;
- K tn, ng du vo t khai sau khi khai bo y cc tiu ch trn t khai; np t
khai cng cc chng t khc theo quy nh trong Ngh nh 16/1999/N-CP v Thng t
hng dn ny cho Hi quan ni lm th tc;
- Pht hin, phn nh kp thi, trung thc nhng vic lm khng ng quy nh, nhng
tiu cc ca cn b, nhn vin hi quan.
4.2 i vi nhn vin HQ
(a) Hi quan tip nhn h s
- Tip nhn h s do ngi lm th tc hi quan np v xut trnh;
- Kim tra tnh hp l v s ng b ca h s theo tng loi hnh xut khu;
- Nu h s cha hp l th hng dn ngi lm th tc hi quan b sung, hon thin h
s;
- Nu b h s y , hp l th :
+ Phn lung hng ha (theo cc tiu ch lung xanh, lung vng, lung ) trn c s
i chiu hng ha theo h s vi cc tiu ch phn lung hng ha do Tng cc Hi
quan quy nh;
+ Chuyn b h s sang lung khc khi pht hin ngi lm th tc hi quan xc nh
tiu ch phn lung hng ha khng ng;
+ Ghi s ng k t khai; ngy, thng, nm ng k t khai v ng du tip nhn h s
vo tt c cc t khai v cc chng t km theo trong h s hi quan;
+ Vo s ng k t khai hi quan theo mu do Tng cc Hi quan quy nh;
- Kim tra t p m thu, p gi v t tnh thu ca ngi khai bo hi quan:
+ Nu ng th ra thng bo thu v thu thu (i vi hng ha phi np thu ngay) hoc
vit thng bo thu (i vi hng thuc din c n hn thu);
+ Nu vic t p m, p gi, tnh thu ca ngi khai bo hi quan sai th bo co lnh
o Hi quan ca khu hoc cp tng ng gii quyt;
- Thc hin vic nhp s liu trn t khai vo my hoc vo s phc v cho cng tc
thng k v chuyn b h s ng k sang b phn kim tra hng ha;
(b) Hi quan kim ho, tnh thu v phc tp h s
- Ch tin hnh kim tra thc t hng ha sau khi t khai c ng k;
- Vic kim tra thc t hng ha phi c tin hnh ti cc a im kim tra hi quan;
Ngi lm th tc hi quan hoc ngi i din hp php phi xut trnh v m cc con-
ten-n/kin hng ha Hi quan kim tra.
- Qu trnh kim tra mi con-ten-n/kin hng ha ca mt l hng xut khu phi do t
nht 02 kim tra vin hi quan tr ln thc hin kim tra cng vi s chng kin ca
ngi lm th tc hi quan;
- Cn b hi quan cn c kt qu kim tra ca cc b phn lm th tc trc, tnh cht v
c im ca tng l hng la chn phng php kim tra ph hp; Nu c cn c xc
nh phn lung hng ha cha ng ca b phn tip nhn h s hi quan th xc nh
phn lung li v la chn phng php kim tra hng ha cho ph hp vi vic phn
lung ;
- Sau khi cng vi ngi lm th tc hi quan hoc ngi i din hp php thc hin
xong vic kim tra thc t hng ha, vic ghi kt qu kim tra vo t khai hi quan phi
c tin hnh ghi ngay ti a im kim tra hng ha;
- Kim tra vin hi quan kim tra hng ha sau khi ghi r phng php kim tra, kt
qu kim tra v tn hng, m s hng ha, s lng, trng lng, cht lng, xut x,
chng loi hng ha, phi k v ghi r h tn vo t khai hi quan;
- Sau khi ghi xc nhn kt qu kim tra hng ha vo t khai hi quan, nu kt qu kim
tra thc t hng ha ng vi khai bo th kim tra vin hi quan kim tra hng ha
chuyn h s cho lnh o Hi quan ca khu hoc cp tng ng k, ng du v
quyt nh cho gii phng hng;
- Nu kt qu kim tra thc t hng ha khng ph hp vi t khai bo ca ngi khai
bo hi quan th ty theo tng trng hp c th, kim tra vin hi quan tin hnh lp
bin bn vi phm hoc bin bn chng nhn, yu cu ngi lm th tc hi quan k xc
nhn vo bin bn v hon chnh h s x l theo quy nh ca php lut hin hnh.
- Nhng trng hp c kt qu gim nh nhng lnh o Hi quan ca khu hoc cp
tng ng xt thy kt qu gim nh ny vn khng ph hp vi thc t hng ha
hoc trng hp mt mt hng c nhiu kt qu gim nh khc nhau ca cc t chc
gim nh khc nhau th gii quyt nh sau:
* i vi hng ha xut khu khng thuc s qun l ca c quan chuyn ngnh, Hi
quan tnh, thnh ph bo co Tng cc Hi quan Tng cc Hi quan ngh B Khoa
hc, Cng ngh v Mi trng gii quyt;
* i vi hng ho xut khu thuc danh mc hng ho phi qun l chuyn ngnh th
Hi quan tnh, thnh ph bo co Tng cc Hi quan Tng cc Hi quan ngh B
qun l chuyn ngnh gii quyt;
* Khi c kt lun ca B Khoa hc, Cng ngh v Mi trng hoc B qun l chuyn
ngnh, Hi quan s cn c vo kt lun ca nhng B ny thc hin.
* Ra thng bo thu thu b sung hoc ra quyt nh iu chnh thu b sung quy nh.
- Khi nhn c h s hi quan do b phn kim tra hi quan chuyn n, b phn thu
hi quan gii quyt nh sau:
* Cn c kt qu kim tra hi quan v cc quy nh ca Lut thu xut khu, thu nhp
khu kim tra vic t tnh thu ca ngi khai bo;
* Nu sai lch v thu do khai khng chnh xc v s lng ca tng loi hng ha hoc
do p m thu cho cc mt hng khng chnh xc th b phn thu hi quan s iu chnh
li thu (thu thu b sung hoc ra thng bo thu b sung). Trng hp xt thy hnh vi
vi phm v thu n mc phi x l nh: khai bo sai chng loi hng hoc c nhiu
chng loi hng khng khai bo... th bo co lnh o Hi quan ca khu hoc cp tng
ng gii quyt theo thm quyn ca cp ca khu quy nh ti Ngh nh v x pht vi
phm hnh chnh v Hi quan hin hnh;
* Nu sai lch v thu do vi phm chnh sch mt hng, vi phm php lut hi quan, th
hin r hnh vi gian ln thng mi, bun lu th ngay sau lnh o Hi quan ca
khu hoc cp tng ng ch o lp bin bn vi phm v hon chnh h s chuyn
cho b phn x l ca Hi quan tnh, thnh ph x l theo ng quy nh ca php
lut hin hnh.
- i vi hng ha xut khu khng c thu, hng c min thu, hng c thu sut
bng khng theo quy nh ca Lut thu xut khu, thu nhp khu, hng gia cng, hng
ha c bit khc, sau khi kim tra h s hi quan ng k, nu m bo y cc
iu kin, tiu ch v phn lung xanh theo quy nh ca Tng cc Hi quan th hng s
c phn vo lung xanh v c chuyn ngay cho b phn kim tra hi quan. Nu b
phn kim tra hng ha cng xc nh lung xanh v thc t hng ng vi khai bo th
cn b hi quan thuc b phn kim tra hng ha chuyn h s cho lnh o Hi quan
ca khu hoc cp tng ng k, ng du v cho gii phng hng ngay;
- i vi hng xut khu thuc loi c thu v loi phi np thu ngay, sau khi np
thu hoc c bo lnh c Hi quan chp nhn v c kt lun ca Hi quan kim tra v
thc t hng ha l ng vi khai bo th chuyn h s cho lnh o Hi quan ca khu
hoc cp tng ng k, ng du v cho gii phng hng;
- i vi hng xut khu c thi gian n hn thu, sau khi nhn thng bo thu v c kt
lun ca Hi quan kim tra l thc t hng ha ng vi khai bo th chuyn h s cho
lnh o Hi quan ca khu hoc cp tng ng k, ng du v cho gii phng hng;
- Vic chuyn giao h s hi quan gia cc b phn Hi quan phi m bo nhanh chng,
cht ch, xc nh r c trch nhim ca tng ngi, tng b phn i vi b h s v
cc vic khc lin quan;
- Trong qu trnh lm th tc, b phn lm th tc sau khng c t ng sa cha kt
qu ca b phn lm th tc trc. Nu b phn lm th tc sau pht hin thy b phn
lm th tc trc c sai st cn sa cha th phi trao i vi b phn lm th tc trc
thng nht cch gii quyt;
- Cn b, nhn vin hi quan lm nhim v kim tra vic tnh thu, kim tra phc tp h
s tuyt i khng c tip xc vi ngi lm th tc hi quan tho lun vic p m,
p gi v tnh thu ca ch hng v khng c yu cu ly mu hng;
- B phn iu tra chng bun lu trn c s phng n, k hoch iu tra theo nhm,
ng dy bun lu v tnh hnh c th tng v vic c lin quan phi kt hp cht
ch vi cc b phn lm th tc kim tra hng ha ti ca khu v cc a im kim tra.
Trng hp cn kim tra trng im, kim tra xc sut, kim tra khn cp phi thng
nht vi lnh o Hi quan ca khu hoc cp tng ng;
- B phn x l hi quan cc cp cn c mc vi phm ca tng trng hp c th
x l ng thm quyn v thi hn quy nh.
5. H s HQ np v xut trnh khi lm th tc HQ
(a) Giy t phi xut trnh (ch i vi hng ho XK c iu kin)
Vn bn cho php ca BTM hoc BQLCN: 1 bn chnh i chiu vi bn sao phi
np.
(b) Giy t phi np
- T khai hi quan hng XK: 3 bn chnh
- Hp ng mua bn ngoi thng hoc giy t c gi tr tng ng nh hp ng: 1
bn sao.
- Giy chng nhn ng k kinh doanh v Giy chng nhn ng k m s doanh nghip
XNK (ch np mt ln khi ng k lm th tc cho l hng u tin ti mi im lm th
tc HQ): 1 bn sao.
i vi cc trng hp sau y th phi np thm:
- Hng khng ng nht: 3 bn chnh Bn k chi tit hng ho.
- Hng XK u thc: 1 bn sao hp ng u thc XK.
- Hng XK c iu kin: 1 bn sao Vn bn cho php ca BTM hoc BQLCN.
6. Kim tra sau gii phng hng
- Doanh nghip c trch nhim lu gi h s HQ ca nhng l hng gii phng trong
thi hn 5 nm k t ngy gii phng hng v c trch nhim xut trnh b h s cng s
sch, chng t lin quan khc cho CQHQ khi c yu cu.
- CQHQ thng qua vic kim tra h s HQ lu ti CQHQ hoc qua cc ngun tin khc,
m pht hin c sai lch v s thu phi np ca doanh nghip, th uc php kim tra h
s lu doanh nghip cng cc s sch, chng t khc c lin quan n l hng c
gii phng.
II. I VI HNG HO NHP KHU
1. a im lm th tc HQ
Doanh nghip nhp khu c th n mt trong nhng a im sau ng k h s
hi quan cho l hng xut khu:
- Hi quan ca khu nhp hng.
- Phng Gim st Qun l trc thuc Cc hi quan Tnh/Thnh ph trc thuc Trung
ng.
- Cc a im lm th tc hi quan khc ngoi ca khu do Th tng Chnh ph quyt
nh theo ngh ca Tng cc trng Tng cc Hi quan. Cc a im ny c t chc,
b my hi quan hot ng nh mt n v Hi quan ca khu v c php lm th tc
hi quan cho tt c cc loi hng ha nhp khu.
2. Thi im v thi hn lm th tc HQ
- i vi hng NK thuc din c min thu, hng khng c thu, hng c thu sut
bng khng theo quy nh ca lut thu NK: doanh nghip c khai bo, ng k t
khai trc khi hng n ca khu by (7) ngy.
- Hng ho NK c thu: doanh nghip c ng k t khai khi hng v n ca khu
d hng.
- Hng NK bng ng bin, ng hng khng, ng st: trong thi hn 30 ngy k t
ngy hng ho n ca khu d hng ghi trn vn ti n, ngi lm TTHQ phi n
CQHQ lm th tc.
- Hng NK bng ng b, ng sng: ngy hng n ca khu nhp u tin l ngy
HQ ca khu tip nhn v ng k h s do ngi lm TTHQ np v xut trnh.
3. Ngi k tn trn ti khai HQ
- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u
quyn bng vn bn) cho doanh nghip XNK.
- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u quyn
bng vn bn) cho doanh nghip xut nhp khu u thc.
- Ngi i din hp php (Gim c, ph gim c hoc ngi c gim c u quyn
bng vn bn) cho doanh nghip lm dch v th tc HQ.
4. Trch nhim lin quan
4.1 i vi ngi khai bo HQ
- Chun b cc loi chng t hp l, hp php ca l hng theo ng quy nh v cc
iu kin c lin quan khc hon chnh vic khai bo hi quan trc khi n c quan
Hi quan lm th tc nhp khu hng ha;
- T khai bo y , chnh xc hng ha thc t theo cc ni dung quy nh ti phn
dnh cho ngi khai bo trong t khai hi quan;
- T xc nh m s hng ha, thu sut, gi tnh thu ca tng mt hng nhp khu, t
tnh s thu phi np ca tng loi thu trn t khai hi quan;
- T xp h s vo ni Hi quan quy nh phn lung hng ha theo tiu ch; ng k
thi gian xut trnh hng ha Hi quan kim tra khi ng k h s hi quan;
- Vic khai bo trn t khai hi quan c th c thc hin bng nh my ch, my vi
tnh, hoc vit tay nhng phi bo m cng mt loi mc (khng dng mc ), cng
mt kiu ch. Cc chng t np cho Hi quan nu quy nh l bn sao th ngi i din
hp php ca doanh nghip phi k v ng du xc nhn ln chng t ;
- K tn, ng du vo t khai sau khi khai bo y cc tiu ch trn t khai; np t
khai cng cc chng t khc theo quy nh trong Ngh nh 16/1999/N-CP v Thng t
hng dn ny cho Hi quan ni lm th tc;
- Pht hin, phn nh kp thi, trung thc nhng vic lm khng ng quy nh, nhng
tiu cc ca cn b, nhn vin hi quan.
4.2 i vi nhn vin HQ
(a) Hi quan tip nhn h s
- Tip nhn h s do ngi lm th tc hi quan np v xut trnh;
- Kim tra tnh hp l v s ng b ca h s theo tng loi hnh nhp khu;
- Nu h s cha hp l th hng dn ngi lm th tc hi quan b sung, hon thin h
s;
- Nu b h s y , hp l th :
+ Phn lung hng ha (theo cc tiu ch lung xanh, lung vng, lung ) trn c s
i chiu hng ha theo h s vi cc tiu ch phn lung hng ha do Tng cc Hi
quan quy nh;
+ Chuyn b h s sang lung khc khi pht hin ngi lm th tc hi quan xc nh
tiu ch phn lung hng ha khng ng;
+ Ghi s ng k t khai; ngy, thng, nm ng k t khai v ng du tip nhn h s
vo tt c cc t khai v cc chng t km theo trong h s hi quan;
+ Vo s ng k t khai hi quan theo mu do Tng cc Hi quan quy nh;
- Kim tra t p m thu, p gi v t tnh thu ca ngi khai bo hi quan:
+ Nu ng th ra thng bo thu v thu thu (i vi hng ha phi np thu ngay) hoc
vit thng bo thu (i vi hng thuc din c n hn thu);
+ Nu vic t p m, p gi, tnh thu ca ngi khai bo hi quan sai th bo co lnh
o Hi quan ca khu hoc cp tng ng gii quyt;
- Thc hin vic nhp s liu trn t khai vo my hoc vo s phc v cho cng tc
thng k v chuyn b h s ng k sang b phn kim tra hng ha;
(b) Hi quan kim ho, tnh thu v phc tp h s
- Ch tin hnh kim tra thc t hng ha sau khi t khai c ng k;
- Vic kim tra thc t hng ha phi c tin hnh ti cc a im kim tra hi quan;
Ngi lm th tc hi quan hoc ngi i din hp php phi xut trnh v m cc con-
ten-n/kin hng ha Hi quan kim tra.
- Qu trnh kim tra mi con-ten-n/kin hng ha ca mt l hng nhp khu phi do t
nht 02 kim tra vin hi quan tr ln thc hin kim tra cng vi s chng kin ca
ngi lm th tc hi quan;
- Cn b hi quan cn c kt qu kim tra ca cc b phn lm th tc trc, tnh cht v
c im ca tng l hng la chn phng php kim tra ph hp; Nu c cn c xc
nh phn lung hng ha cha ng ca b phn tip nhn h s hi quan th xc nh
phn lung li v la chn phng php kim tra hng ha cho ph hp vi vic phn
lung ;
- Sau khi cng vi ngi lm th tc hi quan hoc ngi i din hp php thc hin
xong vic kim tra thc t hng ha, vic ghi kt qu kim tra vo t khai hi quan phi
c tin hnh ghi ngay ti a im kim tra hng ha;
- Kim tra vin hi quan kim tra hng ha sau khi ghi r phng php kim tra, kt
qu kim tra v tn hng, m s hng ha, s lng, trng lng, cht lng, xut x,
chng loi hng ha, phi k v ghi r h tn vo t khai hi quan;
- Sau khi ghi xc nhn kt qu kim tra hng ha vo t khai hi quan, nu kt qu kim
tra thc t hng ha ng vi khai bo th kim tra vin hi quan kim tra hng ha
chuyn h s cho lnh o Hi quan ca khu hoc cp tng ng k, ng du v
quyt nh cho gii phng hng;
- Nu kt qu kim tra thc t hng ha khng ph hp vi t khai bo ca ngi khai
bo hi quan th ty theo tng trng hp c th, kim tra vin hi quan tin hnh lp
bin bn vi phm hoc bin bn chng nhn, yu cu ngi lm th tc hi quan k xc
nhn vo bin bn v hon chnh h s x l theo quy nh ca php lut hin hnh.
- Nhng trng hp c kt qu gim nh nhng lnh o Hi quan ca khu hoc cp
tng ng xt thy kt qu gim nh ny vn khng ph hp vi thc t hng ha
hoc trng hp mt mt hng c nhiu kt qu gim nh khc nhau ca cc t chc
gim nh khc nhau th gii quyt nh sau:
* i vi hng ha nhp khu khng thuc s qun l ca c quan chuyn ngnh, Hi
quan tnh, thnh ph bo co Tng cc Hi quan Tng cc Hi quan ngh B Khoa
hc, Cng ngh v Mi trng gii quyt;
* i vi hng ho nhp khu thuc danh mc hng ho phi qun l chuyn ngnh th
Hi quan tnh, thnh ph bo co Tng cc Hi quan Tng cc Hi quan ngh B
qun l chuyn ngnh gii quyt;
* Khi c kt lun ca B Khoa hc, Cng ngh v Mi trng hoc B qun l chuyn
ngnh, Hi quan s cn c vo kt lun ca nhng B ny thc hin.
* Ra thng bo thu thu b sung hoc ra quyt nh iu chnh thu b sung quy nh.
- Khi nhn c h s hi quan do b phn kim tra hi quan chuyn n, b phn thu
hi quan gii quyt nh sau:
* Cn c kt qu kim tra hi quan v cc quy nh ca Lut thu xut khu, thu nhp
khu kim tra vic t tnh thu ca ngi khai bo;
* Nu sai lch v thu do khai khng chnh xc v s lng ca tng loi hng ha hoc
do p m thu cho cc mt hng khng chnh xc th b phn thu hi quan s iu chnh
li thu (thu thu b sung hoc ra thng bo thu b sung). Trng hp xt thy hnh vi
vi phm v thu n mc phi x l nh: khai bo sai chng loi hng hoc c nhiu
chng loi hng khng khai bo... th bo co lnh o Hi quan ca khu hoc cp tng
ng gii quyt theo thm quyn ca cp ca khu quy nh ti Ngh nh v x pht vi
phm hnh chnh v Hi quan hin hnh;
* Nu sai lch v thu do vi phm chnh sch mt hng, vi phm php lut hi quan, th
hin r hnh vi gian ln thng mi, bun lu th ngay sau lnh o Hi quan ca
khu hoc cp tng ng ch o lp bin bn vi phm v hon chnh h s chuyn
cho b phn x l ca Hi quan tnh, thnh ph x l theo ng quy nh ca php
lut hin hnh.
- i vi hng ha nhp khu khng c thu, hng c min thu, hng c thu sut
bng khng theo quy nh ca Lut thu xut khu, thu nhp khu, hng gia cng, hng
ha c bit khc, sau khi kim tra h s hi quan ng k, nu m bo y cc
iu kin, tiu ch v phn lung xanh theo quy nh ca Tng cc Hi quan th hng s
c phn vo lung xanh v c chuyn ngay cho b phn kim tra hi quan. Nu b
phn kim tra hng ha cng xc nh lung xanh v thc t hng ng vi khai bo th
cn b hi quan thuc b phn kim tra hng ha chuyn h s cho lnh o Hi quan
ca khu hoc cp tng ng k, ng du v cho gii phng hng ngay;
- i vi hng nhp khu thuc loi c thu v loi phi np thu ngay, sau khi np
thu hoc c bo lnh c Hi quan chp nhn v c kt lun ca Hi quan kim tra v
thc t hng ha l ng vi khai bo th chuyn h s cho lnh o Hi quan ca khu
hoc cp tng ng k, ng du v cho gii phng hng;
- i vi hng nhp khu c thi gian n hn thu, sau khi nhn thng bo thu v c kt
lun ca Hi quan kim tra l thc t hng ha ng vi khai bo th chuyn h s cho
lnh o Hi quan ca khu hoc cp tng ng k, ng du v cho gii phng hng;
- Vic chuyn giao h s hi quan gia cc b phn Hi quan phi m bo nhanh chng,
cht ch, xc nh r c trch nhim ca tng ngi, tng b phn i vi b h s v
cc vic khc lin quan;
- Trong qu trnh lm th tc, b phn lm th tc sau khng c t ng sa cha kt
qu ca b phn lm th tc trc. Nu b phn lm th tc sau pht hin thy b phn
lm th tc trc c sai st cn sa cha th phi trao i vi b phn lm th tc trc
thng nht cch gii quyt;
- Cn b, nhn vin hi quan lm nhim v kim tra vic tnh thu, kim tra phc tp h
s tuyt i khng c tip xc vi ngi lm th tc hi quan tho lun vic p m,
p gi v tnh thu ca ch hng v khng c yu cu ly mu hng;
- B phn iu tra chng bun lu trn c s phng n, k hoch iu tra theo nhm,
ng dy bun lu v tnh hnh c th tng v vic c lin quan phi kt hp cht
ch vi cc b phn lm th tc kim tra hng ha ti ca khu v cc a im kim tra.
Trng hp cn kim tra trng im, kim tra xc sut, kim tra khn cp phi thng
nht vi lnh o Hi quan ca khu hoc cp tng ng;
- B phn x l hi quan cc cp cn c mc vi phm ca tng trng hp c th
x l ng thm quyn v thi hn quy nh.
5. H s HQ np v xut trnh khi lm th tc HQ
(a) Giy t phi xut trnh (ch i vi hng ho NK c iu kin)
Vn bn cho php ca B TM hoc B QLCN: 01 bn chnh i chiu vi bn sao
phi np.
(b) Giy t phi np
- T khai HQ hng NK: 3 bn chnh
- HMBNT hoc giy t c gi tr tng ng nh H: 1 bn sao.
- Vn ti n: 1 bn sao.
- Ho n thng mi: 1 bn chnh v 2 bn sao.
- Giy chng nhn ng k kinh doanh v giy chng nhn ng k m s doanh nghip
(ch np mt ln khi ng k lm TTHQ cho l hng u tin ti mi im lm TTHQ): 1
bn sao.
i vi cc trng hp sau y th phi np thm
- Hng NK c iu kin: 1 bn sao vn bn cho php ca B TM hoc B QLCN.
- Hng khng ng nht: 1 bn chnh v 2 bn sao k chi tit hng ho.
- i vi hng ho ca nc c Vit Nam cho hng u i theo xut x: 1 bn chnh
Giy chng nhn xut x hng ha (C/O: Certifivate of Origin).
- Hng ha Nh nc Vit Nam quy nh kim tra v cht lng: 1 bn chnh giy ng
k kim tra cht lng.
- Hng ha cn phi kim dch: 1 bn chnh Giy ng k kim dch.
- Hng phi kim tra an ton lao ng (nu c quy nh): 1 bn chnh Git chng nhn v
an ton.
6 Kim tra sau gii phng hng
- Doanh nghip c trch nhim lu gi h s HQ ca nhng l hng gii phng trong
thi hn 5 nm k t ngy gii phng hng v c trch nhim xut trnh b h s cng s
sch, chng t lin quan khc cho CQHQ khi c yu cu.
- CQHQ thng qua vic kim tra h s HQ lu ti CQHQ hoc qua cc ngun tin khc,
m pht hin c sai lch v s thu phi np ca doanh nghip, th uc php kim tra h
s lu doanh nghip cng cc s sch, chng t khc c lin quan n l hng c
gii phng.
B. I VI HNG HO XUT KHU - NHP KHU CA CC X NGHIP
KHU CH XUT
I. TH TC I VI HNG NHP KHU
Chm nht l 30 ngy k t ngy hng ho n ca khu u tin ca Vit Nam, x
nghip khu ch xut phi lm th tc Hi quan nhp khu hng. Khi lm th tc Hi
quan, ch hng phi np cho Hi quan khu ch xut nhng giy t sau:
- n xin nhn hng ca x nghip khu ch xut c Ban qun l khu ch xut ph
duyt (2 bn)
- T khai hong ho nhp khu (2 bn)
- Bn khai chi tit hng ho (2 bn)
- Vn n (bn sao 1 bn)
- Cc chng t khc (nu c) tu theo tng trng hp.
Hi quan khu ch xut, sau khi tip nhn, kim tra b h s nu y v hp l th lm
th tc ng k t khai Hi quan. Tip , th tc Hi quan nh sau:
- Nu hng ho nhp khu trc tip vo khu ch xut, Hi quan khu ch xut tin hnh
th tc kim ho l hng ti kho bi ca khu ch xut hoc x nghip khu ch xut v gii
phng hng a vo sn xut.
- Nu hng ho nhp khu qua mt ca khu khc (thuc tnh, thnh ph c khu ch
xut) th ch hng mang b h s ng k n ca khu nhp hng lm th tc nhn
hng v khu ch xut lm tip th tc Hi quan. Tu tng trng hp Hi quan khu
ch xut c th p dng bin php p ti hoc nim phong kp ch v thc hin cc bc
theo Quy ch a im kim tra hng ho ngoi khu vc ca khu, ban hnh km theo
Quyt nh s 109/TCHQ-GSQL ngy 9-3-1995 v cc vn bn hng dn khc ca
Tng cc Hi quan.
- Nu hng ho nhp khu qua mt ca khu thuc tnh, thnh ph khc (khng phi tnh,
thnh ph c khu ch xut) th thc hin theo Quy ch v hng chuyn tip ban hnh km
theo Quyt nh s 89-TCHQ-Q ngy 2-8-1994 v cc vn bn hng dn khc ca
Tng cc Hi quan.
Hng ho nhp khu vo khu ch xut ch c a vo s dng sau khi hon thnh
th tc Hi quan.
Hng ho cha hon thnh th tc Hi quan phi a vo khu vc kho ring v chu s
gim st, v qun l ca Hi quan khu ch xut.
II. TH TC I VI HNG XUT KHU
Khi lm th tc xut khu hng ho trong khu ch xut ra nc ngoi, ch hng phi np
cho Hi quan khu ch xut nhng t giy sau y:
- n xin xut khu hng ho ca x nghip khu ch xut c Ban qun l khu ch
xut ph duyt (2 bn)
- T khai hng ho xut khu (2 bn)
- Bn k chi tit hng ho xut khu (2 bn)
- Giy chng nhn xut x (nu hp ng yu cu)
- Cc chng t khc (nu c) tu theo tng trng hp.
Hi quan khu ch xut sau khi tip nhn, kim tra tnh hp l ca b h s ng k t
khai, tin hnh kim ho, kt thc th tc Hi quan theo cc bc sau:
- i vi hng ng trong container giao ch hng b h s hon thnh th tc hi
quan ch hng vn chuyn hng ra ca khu xut hng. Tu trng hp c th Trng
Hi quan khu ch xut quyt nh vic p ti hay nim phong kp ch.
- Hi quan ca khu xut c trch nhim tip nhn h s hng v gim st cho n khi
hng ho thc xut, xc nhn thc xut vo t khai Hi quan v chuyn giao li Hi quan
khu ch xut thanh khon.
- Hng xut khu lm xong th tc Hi quan nhng cha a ra ca khu xut khu
phi chu s gim st, qun l ca Hi quan khu ch xut cho n khi bn giao cho Hi
quan ca khu xut hng.
III. TH TC HI QUAN I VI HNG HO X NGHIP KHU CH XUT
BN VO TH TRNG NI A HOC MUA T TH TRNG NI A
- Hng ho x nghip khu ch xut bn vo th trng ni a coi nh hng doanh
nghip Vit Nam nhp khu t nc ngoi v hng ho x nghip khu ch xut mua t th
trng ni a coi nh l doanh nghip Vit Nam xut khu ra nc ngoi phi chu s
iu chnh bi chnh sch xut, nhp khu v php lut thu i vi hng ho xut, nhp
khu.
- i vi hng ho x nghip khu ch xut bn vo th trng ni a, Hi quan tnh v
thu thu nh i vi hng nhp khu.
- i vi hng ho x nghip khu ch xut mua t th trng ni a, Hi quan tnh v thu
thu nh i vi hng xut khu.
- Th tc Hi quan cho hng ho nu iu ny nh quy nh v th tc Hi quan i
vi hng ho nhp khu, xut khu v do Hi quan khu ch xut thc hin. i vi mt
l hng ch lm h s v th tc mt ln vi mt n v Hi quan l Hi quan khu ch
xut. H s do doanh nghip Vit Nam lp v c lm thnh 4 b, gm:
* T khai Hi quan: 4 bn
* Vn bn cho php ca B Thng mi, B chuyn ngnh (nu c)
* Bn k chi tit
* Hp ng thng mi
* Ho n thng mi
* Cc chng t khc (nu c) tu theo tng l hng c th.
- Sau khi lm xong th tc Hi quan cho l hng, h s c x l nh sau:
* Hi quan khu ch xut lu mt b (c hp ng thng mi)
* Chuyn phng kim tra thu thu Hi quan tnh, thnh ph 1 b theo di thu
* Tr x nghip khu ch xut 1 b
* Tr doanh nghip Vit Nam 1 b.
- i vi hng doanh nghip Vit Nam c kinh doanh theo phng thc tm nhp - ti
xut, nu c php bn (ti xut) cho x nghip khu ch xut th ton b th tc Hi
quan cho c 2 ln do Hi quan Tnh, thnh ph, ca khu lin quan thc hin. Hi quan
khu ch xut ch gim st hng a vo khu ch xut v xc nhn thc xut vo t khai
Hi quan v chng t khc.
IV. HNG HO TRAO I GIA CC KHU CH XUT VIT NAM
Hng ho ca x nghip trong khu ch xut ny trao i vi x nghip ca khu ch
xut khc Vit Nam coi nh hng ho trao i vi nc ngoi. H s lm th tc Hi
quan do x nghip khu ch xut lp v c lm thnh 4 b, Hi quan khu ch xut, ni
lm th tc xut, thc hin vic ng k t khai. Hi quan khu ch xut, ni lm th tc
nhp xc nhn thc xut/nhp vo t khai. Sau khi lm xong th tc Hi quan cho l
hng, h s c x l nh sau:
- Hi quan khu ch xut lm th tc xut: 1 b
- Hi quan khu ch xut lm th tc nhp: 1 b
- X nghip khu ch xut bn hng: 1 b
- X nghip khu ch xut mua hng: 1 b
NHNG VN LIN QUAN N L/C
1. CCH THC M L/C TI VIT NAM
c m L/C, Doanh nghip phi np ti ngn hng (iu kin):
- Giy ng k kinh doanh
- Ti khon ngoi t ti Ngn hng
Cch thc m L/C (giy t cn np):
- i vi L/C at sight:
Giy php nhp khu (nu hng ho c qun l bng giy php)
Quota (i vi hng qun l bng hn ngch)
Hp ng nhp khu (bn sao)
n xin m L/C at sight (theo mu in sn ca Ngn hng). C s vit n l hp
ng mua bn ngoi thng k kt.
- i vi L/C tr chm
Giy php nhp khu (nu c) hoc quota nhp
Phng n bn hng thanh ton nhp khu
n xin m L/C tr chm (theo mu in sn ca Ngn hng).C s vit n l hp
ng mua bn ngoi thng k kt.
n xin bo lnh v cam kt tr n (theo mu ca Ngn hng)
Lu khi lm n xin m L/C: (1)C s vit n l hp ng mua bn ngoi thng
k kt nhng nh nhp khu c th thm mt s ni dung c li cho mnh; (2) Trn n
phi c ch k ca Gim c v K ton trng n v nhp khu. Nu thc hin nhp
khu u thc th trn n xin m L/C phi c y 4 ch k: ch k ca Gim c v
K ton trng n v nhp khu u thc v ch k ca Gim c v K ton trng ca
n v nhn u thc; (3) trnh L/C phi tu chnh nhiu ln mt thi gian v tn km,
nh nhp khu c th fax n xin m L/C n nh xut khu xem trc v xin kin; (4)
Nh nhp khu nn xem L/C bn gc v ngh tu chnh nu cn bo v quyn li cho
mnh.
K qu m L/C, cn c vo:
- Uy tn thanh ton ca doanh nghip
- Mi quan h ca doanh nghip i vi ngn hng
- S d ngoi t trn ti khon ca doanh nghip
- Cng n ca doanh nghip nhp khu
- Tnh kh thi trong phng n kinh doanh hng nhp khu ca n v nhp khu
Cch thc k qu:
- Nu s d ti khon tin gi ca khch hng ln hn s tin k qu, ngn hnh s trch
t ti khon tin gi chuyn sang ti khon k qu. Phng nhp khu trc tip lm
phiu chuyn khon ni dung k qu m L/C sau s chuyn sang Phng K ton
thc hin
- Nu s d ti khon tin gi nh hn s tin k qu, gii quyt bng hai cch sau:
- Mua ngoi t k qu
- Vay ngoi t k qu.
Thanh ton ph m L/C:
Ph m L/C ty theo mc nh nhp khu thc hin k qu.
2. KIM TRA L/C
Cc ni dung kim tra:
1. S hiu, a im v ngy m L/C (No of L/C, place and date of issuing)
- Mi L/C u c s hiu ring dng trao i th t, in tn c lin qua n L/C v
ghi vo cc chng t c lin quan trong b chng t thanh ton
- a im m L/C: c ngha trong vic chn lut p dng khi xy ra tranh chp (nu
c)
- Ngy m L/C: l cn c nh xut khu kim tra xem nh nhp khu c m L/C ng
hn hay khng.
2. Tn ngn hng m L/C (opening bank; issuing bank)
Ngn hng thng bo s kim tra xem tn v a ch ngn hng m L/C c tht khng.
Cn ngi xut khu kim tra xem L/C c c m ng ti ngn hng nh tho
thun trong hp ng mua bn ngoi thng hay khng.
3. Tn v a ch ngn hng thng bo (advising bank), ngn hng tr tin
(negotiating bank or paying bank), ngn hng xc nhn (confirming bank)
4. Tn v a ch ngi th hng (beneficiary hoc L/C c ghi In favour of...)
5. Tn v a ch ngi m L/C
6. S tin ca L/C (amount)
S tin ca L/C va ghi bng s va ghi bng ch v phi thng nht vi nhau. Tn ca
n v tin t phi ghi r rng, phi kim tra k xem c ph hp vi hp ng khng.
7. Loi L/C (form of documentary credit)
i vi nh xut khu, ngn hng khuyn co loi L/C c li nht l L/C khng hu
ngang min truy i (Irrevocable without recourse L/C). Nu l hng c gi tr ln, ngn
hng pht hnh khng phi l ngn hng c uy tn th nn la chn L/C c xc nhn
8. Ngy v a im ht hiu lc ca L/C
Khi kim tra phi lu : Ngy ht hiu lc ca L/C phi sau ngy m L/C (date of issue)
v sau ngy giao hng mt khong thi gian hp l, thng c tnh bng khong thi
gian giao hng cng vi thi gian lp v kim tra chng t ca ngi bn, cng vi thi
gian lu gi v chuyn chng t t ngn hng ngi bn qua ngn hng m L/C. S ngy
chuyn chng t bng DHL t Vit Nam: i Nht Bn, Triu Tin, Singapore, Hng
Kng mt 3-4 ngy; i Chu u: Italia, c, B... mt 5-7 ngy. S ngy chuyn chng
t bng th m bo t VIt Nam: n cc nc chu ht 5-7 ngy; n cc nc Chu
u ht 10-15 ngy.
9. Thi hn giao hng (shipment date or time of delivery)
- Ngy giao hng chm nht hay sm nht: shipment must be effected not later than...
hoc ghi time of delivery: latest December 31st, 2000 or earliest September 1st, 2001
- Trong vng: shipment must be effected during....
- Khong: shipment must be about...'
- Ngy c th: shipment must be effected on....
10. Cch giao hng
- Giao hng mt ln (partial shipment not allowed)
- Giao hng nhiu ln trong thi gian quy nh, s lng quy nh (partial shipment
allowed)
- Giao hng nhiu ln nhng quy nh gii hn trng lng ca mi chuyn, gii hn s
chuyn
- Giao nhiu ln, mi ln c s lng nh nhau
11. Cch vn ti
- Trong L/C cho php chuyn ti hay khng, nu cho php th phi ghi transshipment
permitted; khng cho php ghi: transhipment not allowed
- Chuyn ti c th thc hin ti mt cng ch nh do ngi chuyn ch v ngi nhp
khu la chn: transhipment at....port with through Bill of Lading acceptable
12. Phn m t hng ho (Description of goods)
Ngi xut khu phi kim tra: tn hng, quy cch, s lng hoc trng lng hng, gi
c hng ho ph hp vi hp ng ngoi thng tho thun khng? Ngi bn c
nng lc thc hay khng?
13. Cc chng t thanh ton (documents for payment) cn kim tra k
- S loi chng t phi xut trnh
- S lng chng t phi lm i vi tng loi (thng thng lp 3 bn)
- Ni dung c bn c yu cu i vi tng loi
- Thi hn mun nht phi xut trnh cc chng t
- Quy nh cch thc tr tin
3. CCH GII QUYT CC SAI ST THNG THNG TRONG B CHNG
T KHI THANH TON BNG PHNG THC L/C
Khi c sai st trong b chng t thanh ton trong phng thc L/C, c th gii quyt
theo mt trong nhng cch sau:
1. Ngi xut khu cam kt ming vi ngn hng ca mnh v nhng sai st trong
b chng t c thanh ton.
Ngn hng s chp nhn thanh ton trong trng hp ny khi b chng t c sai st nh.
Cch ny ch ph bin khi c s tn nhim ln nhau. Khi :
- Ngi xut khu phi c tnh trng ti chnh kh quan v l khch hng quen thuc ca
ngn hng
- Trong mt vi trng hp, ngn hng giao dch c th gi li mt s tin trong ti
khon ch n lc ngn hng m cho php gii to.
2. Ngi xut khu vit th cam kt bi thng
Theo tp qun, ngi xut khu c th nh ngn hng ca mnh chit khu cc chng t
bng th cam kt bi thng ca mnh d c cc sai bit i vi khch hng c tn
nhim. Nu ngi xut khu khng phi l khch hng ca ngn hng giao dch, vic bo
lnh ca ngi xut khu phi c chnh ngn hng ca mnh k xc nhn.
Khi vic thanh ton c thc hin theo th bi thng, ngi xut khu s phi chu
trch nhim hon ton v hu qu ca mi sai bit v c th b ngn hng chit khu yu
cu hon tr s tin nu ngi mua khng nhn b chng t.
3. Ngi xut khu in cho ngn hng pht hnh xin php thanh ton:
Nu th bi thng ca nh xut khu khng c ngn hng giao dch chp nhn hoc
L/C cm giao dch bng th bi thng, ngi xut khu c th yu cu ngn hng ca
mnh in cho ngn hng m xin c php thanh ton. Trong bc in, ngn hng giao
dch thng m t ngn b chng t lin h cng nh cc chi tit v cc sai bit chng
t. Ngn hng giao dch ca ngi xut khu thng phi mt vi ngy hoc mt tun
nhn c in tr li. Ngi bn l ngi phi chu ph in bo.
4. Ngi xut khu chuyn sang phng thc nh thu
Nu khng th s dng mt trong nhng cch trn, ngi xut khu c th yu cu ngn
hng giao dch gi b chng t vi trch nhim ca mnh v mi ri ro n ngn hng
m nh thu. Vi cch ny, ngi xut khu phi ch mt thi gian mi c thanh
ton. Ngn hng m s hnh ng nh mt ngn hng nh thu, s chuyn s tin thu
c bng th hng khng cho ngi xut khu thng qua ngn hng ca ngi ny. Nu
gi tr hi phiu l mt s tin ln, ngi xut khu nn yu cu ngn hng thu ngn
chuyn s tin thu c trn bng in chuyn tin thu c tin nhanh hn.
KIM TRA B CHNG T TRC KHI CHP THUN THANH TON
1. HI PHIU, HA N
Hi phiu (Draft - Bill of Exchange)
- Hi phiu c gi tr thanh ton phi l hi phiu bn gc, c ch k bng tay ca ngi
k pht trn hi phiu
- Kim tra ngy k pht hi phiu c trng hoc sau ngy B/L v trong thi hn hiu lc
ca L/C hay khng. V sau khi giao hng, nh xut khu hon tt b chng t gi
hng ri mi k pht hi phiu i tin.
- Kim tra s tin ghi trn hi phiu, s tin ny phi nm trong tr gi ca L/C v phi
bng 100% tr gi ho n.
- Kim tra thi hn ghi trn hi phiu c ng nh L/C quy nh hay khng. Trn hi
phiu phi ghi At sight nu l thanh ton tr ngay hoc at...days sight nu l thanh
ton c k hn.
- Kim tra cc thng tin v cc bn lin quan trn b mt hi phiu: tn v a ch ca
ngi k pht (drawer), ngi tr tin (drawee). Theo UCP- 500, ngi tr tin l
ngn hng m L/C.
- Kim tra s L/C v ngy ca L/C ghi trn hi phiu c ng khng?
- Kim tra xem hi phiu c k hu hay cha. Nu b chng t c chit khu
trc khi gi n ngn hng th trn mt sau hi phiu phi c k hu ca ngn hng
thng hoc hi phiu c k pht theo lnh ca ngn hng thng bo
Mt s trng hp bt hp l thng gp khi kim tra hi phiu
- Hi phiu thiu hoc khng chnh xc v tn v a ch ca cc bn c lin quans
- Hi phiu cha k hu
- S tin ghi trn hi phiu bng s v bng ch khng khp nhau hay khng bng tr gi
ho n
- Ngy k pht hi phiu qu hn hiu lc ca L/C
- S L/C v ngy m L/C ghi trn hi phiu khng chnh xc
Ho n
- Kim tra s bn c xut trnh c ng quy nh ca L/C khng?
- Kim tra cc d liu v ngi bn, ngi mua (tn cng ty, a ch, s in thoi...) so
vi ni dung ca L/C quy nh c ph hp khng?
- Ho n c ch k xc nhn ca ngi th hng hay khng? (Lu theo UCP-500,
nu L/C khng quy nh thm th ho n khng cn k tn). Nu ho n khng
phi do ngi th hng lp th ho n c coi l hp l khi L/C c quy nh chp
nhn chng t do bn th ba lp: commercial invoice issued by third party is
acceptable hay third party acceptable
- M t trn ho n c ng quy nh ca L/C hay khng?
- Kim tra s lng, trng lng, n gi, tng tr gi, iu kin c s giao hng, iu
kin ng gi v k m hiu hng ho c mu thun vi cc chng t khc nh phiu
ng gi, vn n ng bin hoc vn n hng khng...
- Kim tra ho n v cc d kin m ngn hng cp trong L/C, hp ng, quota,
giy php xut nhp khu... v cc thng tin khc ghi trn ho n: s L/C, loi v
ngy m L/C, tn phng tin vn ti, cng xp, cng d hng, s v ngy lp ho
n c ph hp vi L/C v cc chng t khc hay khng?
Bt hp l thng gp khi kim tra ho n thng mi:
- Tn v a ch ca cc bn c lin quan c ghi trn ho n thng mi khc vi L/C
v cc chng t khc
- S bn ho n pht hnh khng theo yu cu ca L/C
- S lng, n gi, m t hng ho, tng tr gi, iu kin ng gi v k m hiu hng
ho trn ho n khng chnh xc vi ni dung ca L/C
- S L/C v ngy m L/C khng chnh xc
- Cc d kin v vn ti hng ho khng ph hp vi B/L
- Khng c ch k theo quy nh ca L/C
2. KIM TRA CHNG T BO HIM, PHIU NG GI
Chng t bo him (insurance policy/ insurance certificate)
- Kim tra loi chng t bo him c xut trnh c ng quy nh hay khng: chng
th bo him (Insurance Policy) hay chng nhn bo him (Insurance Certificate)
- Kim tra s lng bn chnh c xut trnh theo quy nh ca L/C
- Kim tra tnh xc thc ca chng t bo him: Chng t bo him c c k xc nhn
ca ngi c trch nhim hay khng?
- Kim tra loi tin v s tin trn chng t bo him
- Trong thc t cc L/C u quy nh gi tr bo him bng 110% tr gi ho n. Do vy
thanh ton vin s i chiu s tin trn chng t bo him v ho n theo quy nh
ca L/C
- Kim tra tn v a ch ca ngi c bo him c ng theo quy nh ca L/C hay
khng? ng thi kim tra vic chuyn nhng quyn bo him hng ha c hp l
hay khng? Ngoi tr c quy nh khc, tn v a ch ca ngi c bo him phi
l nh xut khu (ngi th hng) v vic chuyn nhng quyn bo him hng ho
cho nh nhp khu phi c th hin bng hnh thc k hu trng (blank
endorsed) tng t nh trng hp chuyn quyn s hu i vi chng t vn ti
- Kim tra ngy lp chng t bo him: Cn c theo iu 34e UCP-500 chng t bo
him phi c lp trc hoc trng vi ngy B/L. Nu ngy lp chng t bo him
sau ngy lp vn n, ngn hng s t chi thanh ton.
- Kim tra ni dung hng ho trn chng t bo him: cc m t v hng ho v s liu
khc phi ph hp vi L/C v cc chng t khc. Theo iu 37c UCP-500, vic m t
hng ho c th chung chung nhng khng c mu thun vi L/C.
- Kim tra cc d kin v vn chuyn hng ho trn chng t bo him: tn tu, cng xp
hng, cng d hng c ph hp vi L/C hay khng?
- Kim tra cc c quan gim nh tn tht v ni khiu ni, bi thng phi ph hp vi
quy nh ca L/C.
- Kim tra ph bo him c thanh ton hay cha? (i vi trng hp L/C quy nh
phi ghi r)
- Kim tra cc iu kin bo him c ph hp vi yu cu ca L/C hay khng?
Cc bt hp l thng gp i vi chng t bo him:
- S bn chnh c xut trnh khng theo yu cu ca L/C
- Tn hoc a ch ca cc bn lin quan n chng t bo him khng chnh xc
- Chng t bo him khng k hu chuyn quyn s hu bo him hng ho cho nh
nhp khu
- M t hng ho v nhng thng tin khc khng khp vi L/C hoc cc chng t khc
- Mua bo him sau khi giao hng lm tu hoc khng nu ngy lp chng t bo him
- Khng nu s lng bn chnh c pht hnh
- Khng nu hoc nu khng y cc iu kin bo him
- Khng nu t chc gim nh hng ho hoc ni khiu ni, bi thng theo quy nh
L/C
Phiu ng gi (packing list)
- M t hng ho, s lng, trng lng hng trn mt n v bao gi c ph hp vi quy
nh ca L/C hay khng?
- iu kin ng gi c c nu chnh xc hay khng
- Cc thng tin khc khng c mu thun vi ni dung ca L/C v cc chng t khc.
Cc bt hp l thng gp i vi phiu ng gi:
- Khng nu hoc nu khng chnh xc iu kin ng gi theo quy nh trn L/C
- Thng tin v cc bn lin quan khng y v chnh xc
- Tng trng lng tng n v hng ho khng khp vi trng lng c chuyn hng
3. KIM TRA VN N
Vn ti n
- Kim tra s bn chnh c xut trnh
- Kim tra loi vn n:
- Vn n c nhiu loi nh vn n ng bin, vn n ng thu, vn n a
phng thc...Cn c vo quy nh ca L/C, cn kim tra xem loi vn n c ph
hp khng?
- Kim tra tnh xc thc ca vn n:
- Nh nhp khu phi kim tra vn n c ch k ca ngi chuyn ch (hng tu) hoc
i l ca ngi chuyn ch hoc thuyn trng ca con tu hoc ngi giao nhn v
t cch php l. Nu ch c ch k ca ngi vn chuyn, khng nu t cch php l
hoc khng nu y cc chi tit lin quan t cch phpl ca ngi th chng
t s khng c ngn hng thanh ton.
- Kim tra mc ngi gi hng. Tuy nhin, ngn hng vn chp nhn mt chng t vn
ti m trn bn th ba c cp cho d trong L/C khng quy nh nh vy.
- Kim tra mc ngi nhn hng: y l mc quan trng trn B/L v lun c quy nh
r trong L/C nn ngi lp vn n phi tun th quy nh ny mt cch nghim
ngt.
- Kim tra mc thng bo (Notify): Mc Notify trn B/L s ghi tn v a ch y ca
ngi lm n xin m L/C.
- Kim tra tn cng xp hng (port of loading) v cng d hng (port of discharge) c ph
hp vi quy nh ca L/C hay khng?
- Kim tra iu kin chuyn ti: Nu L/C quy nh khng cho php chuyn ti
(transhipment prohibited), trn B/L khng c th hin bt c bng chng no v s
chuyn ti. Nu vic chuyn ti xy ra, ngn hng ch chp nhn chng t ny khi tn
cng chuyn ti, tn tu v tuyn ng phi c nu trn cng mt vn n.
- Kim tra ni dung hng ho c nu trn B/L c ph hp vi quy nh trong L/C v
cc chng t khc hay khng? Ni dung ny bao gm: tn hng ho, k m hiu hng
ho, s lng, s kin hng ho, tng trng lng hng ho., c bit ngn hng
thng ch n mc k m hiu hng ho ghi trn thng hng, s hiu container
hoc s hiu l hng c gi trn tu vi ni dung L/C v Packing List.
- Kim tra c im ca vn n: c th l vn n xp hng (shipped on board B/L)
hoc v n n nhn hng xp (received for shipment B/L)- loi vn n ny khng
c ngn hng chp nhn v t chi thanh ton tr khi c s chp nhn ca ngi
nhp khu.
- Kim tra mc cc ph: c ph hp vi quy nh ca L/C hay khng?
Cn lu cc sa i b sung trn B/L phi c xc nhn bng ch k v con du
ng thi kim tra cc thng tin nh s L/C v ngy m, cc dn chiu cc chng t khc
nh ho n, hp ng... Nh nhp khu phi kim tra ngy k pht vn n c hp l
hay khng?
Cc bt hp l thng gp vn n
- Tn, a ch v cc thng tin khc v ngi gi hng, ngi nhn hng, ngi c
thng bo khng ph hp theo quy nh ca L/C
- Cc thay i b sung trn vn n khng c xc nhn ca ngi lp(ch k v con du)
- Vn n thiu tnh chnh xc thc do ngi lp vn n khng nu r t cch php l
i vi trch nhim chuyn ch l hng ny
- S L/C v ngy m L/C khng chnh xc
- Cc iu kin dng gi v k m hiu hng ho khng theo ng quy nh ca L/C
- S hiu container hay l hng khng khp vi cc chng t khc nh chng t bo
him, ho n...