11/8/2014

Cc iu kin thanh ton

PHNG THC THANH TON QUC T

-iu kin v tin t

-iu kin v thi hn thanh ton
-iu kin v a im thanh ton
-iu kin v phng thc thanh ton: Ton b ni dung,
iu kin v cch thc Ngn hng tin hnh chuyn tin
gia ngi c tr v ngi phi c tr

Lu : sinh vin cn c gio trnh v cc vn bn i km

mi phng thc thanh ton
08/11/2014

08/11/2014

LA CHN PHNG THC

Buyer Takes
All the Risk

Chuyn tin
Ghi s
Nh thu
Tn dng chng t
La chn phng thc
Kh nng tn dng/mi quan h i tc vi nM
Cc cnh tranh m nB c th gp phi
Tnh hnh chnh tr v kinh t ca nc nM
Cc quy nh qun l ngoi hi ca nc nM, nB
Quy m v loi hnh giao dch
08/11/2014

Pre--Pay
Pre

Letter
of
Credit

? ??

Documents
Against
Payment

Seller Takes
All the Risk

Documents
Against
Acceptance

Open
Account

Who Should Take the Risk?

3

PHNG THC CHUYN TIN

Khi nim
Chuyn tin l phng thc m trong khch hng (ngi
yu cu chuyn tin- Applicant) yu cu Ngn hng ca mnh
chuyn mt s tin nht nh cho mt ngi khc (ngi
hng li Beneficiary) mt a im nht nh bng
phng tin chuyn tin do khch hng quy nh.
Thnh phn tham gia:
-Ngi yu cu chuyn tin (Applicant)
-Ngi hng li (Beneficiary)
-Ngn hng chuyn tin (Remitting bank)
-Ngn hng trung gian (Intermidiary bank) = NH tr tin
(Paying
bank)
08/11/2014
5

PHNG THC CHUYN TIN

Quy trnh

08/11/2014

Remitting
bank

Paying bank

Applicant

Beneficiary

11/8/2014

PHNG THC CHUYN TIN

PHNG THC CHUYN TIN

Lu

(1) Ngi hng li thc hin ngha v c quy nh trong hip

nh, hp ng hoc cc tha thun
(2) Ngi yu cu chuyn tin ra lnh cho Ngn hng ca nc
mnh chuyn ngoi t ra bn ngoi
(3) Ngn hng chuyn tin bo n ti khon ngoi t ca ngi yu
cu chuyn tin
(4) Ngn hng chuyn tin pht lnh thanh ton cho Ngn hng tr
tin nc ngi hng li

-C hai loi: chuyn tin bng in (T/T) v chuyn tin

bng th (M/T)
-TTQT phi thng mi
-Nn p dng mt s bin php nga ri ro cho nM
-Vn bn php l iu chnh
-C th dng c lp hoc l mt b phn ca cc
phng thc thanh ton khc

(5) Ngn hng tr tin bo n ti khon Ngn hng chuyn tin

(6) Ngn hng tr tin bo c ti khon ngi hng li
08/11/2014

08/11/2014

PHNG THC GHI S

Khi nim

PHNG THC GHI S

c im

Ghi s l mt phng thc trong quy nh rng ngi ghi

s sau khi hon thnh ngha v ca mnh quy nh trong
hp ng c s s m mt quyn s n ghi n ngi c
ghi s bng mt n v tin t nht nh v n tng nh k
nht nh do hai bn tha thun (thng, qu, na nm) ngi
c ghi s s thanh ton cho ngi ghi s.

Khng c s tham gia ca Ngn hng vi chc nng l ngi

m TK v thu tin cho ngi ghi s
Ch m TK n bin (s ca ngi b ghi s khng c gi tr
thanh ton)
Ch c 2 thnh phn tham gia: ngi ghi s v ngi c
ghi s
Gi hng thng cao hn so vi gi hng tr tin ngay.

08/11/2014

08/11/2014

PHNG THC GHI S

Quy trnh
NH nc
ngi ghi s

NH nc ngi
c ghi s

Ngi ghi s

Ngi c
ghi s

PHNG THC GHI S

Phn loai
m bo thanh ton bng:
Th bo lnh ca NH
Th tn dng d phng
Tin t cc

Ghi s c m bo

(1)Ngi ghi s cung ng dch v v m s ci ghi n Ngi c ghi s

(2)Ngi c ghi s yu cu Ngn hng chuyn tin thanh ton theo nh k.
(3)Ghi n ti khon Ngi c ghi s.
(4)Pht lnh chuyn tin cho Ngn hng trung gian (Ngn hng i l)
(5)Ngn hng trung gian bo n ti khon Ngn hng chuyn tin.
(6)Ngn hng trung gian bo c ti khon Ngi ghi s
08/11/2014

10

11

Cn c vo m
bo thanh ton
Phn loi
Cn c vo tnh ch
ng trong i tin

Ghi s khng c m bo
Ghi s ch ng
Ghi s b ng

08/11/2014

12

11/8/2014

PHNG THC GHI S

Lu p dng

PHNG THC NH THU

Khi nim

Tin cy ln nhau
p dng trong mua bn hng i hng, gi bn, i l kinh
tiu, nhiu ln, thng xuyn

Nh thu l phng thc thanh ton, theo , ngi B (nXK) sau

khi giao hng hay cung ng dch v, y thc cho NH xut trnh b
chng t cho ngi M (nNK) c thanh ton, chp nhn hi
phiu hay chp nhn cc iu kin v iu khon khc thng qua
NH i l .

Gi hng c th s cao hn
Dng trong thanh ton phi thng mi
Cp tn dng

08/11/2014

13

Thnh phn tham gia:

Ngi y thc thu/ ngi hng li (principal)
Ngn hng chuyn/ ngn hng nh thu (remitting bank)
Ngn hng thu/NH thu h (collecting bank)
Ngn hng xut trnh (presenting bank)
08/11/2014
Ngi tr tin (drawee)

PHNG THC NH THU

Vn bn php l iu chnh

PHNG THC NH THU

Quy trnh

Quy tc thng nht v nh thu (The Uniform Rules for Collection

URC) do Phng Thng mi Quc t (ICC) bin son v pht hnh
URC c cc phin bn nm 1956; 1967; 1978 v 1995 (URC 522
1995 ICC)
c im: Tnh cht php l ty :
-Tt c cc phin bn cn nguyn gi tr;
-C th tha thun p dng hay khng; khi p dng ghi r phin
bn; (phi quy nh trong n yu cu nh thu v trong Lnh Nh thu.)
-C th tha tun loi tr/ b sung/ sa i mt s iu khon ca
URC khi p dng;
-Tnh cht php l di lut quc gia
08/11/2014

15

Hi phiu: ngi th
hng: theo lnh ca
NH chuyn hoc ngi
k pht k hu cho NH
chuyn

Remitting
bank

Collection order
(collection instruction)

Collecting
bank

Application for collection

(Collection instruction)
& documents
Principal

Goods/ services

Drawee

Khng giao hng n a ch ca Ngn hng

08/11/2014

Cc ngn hng khng chu trch nhim i vi hng ha

16

PHNG THC NH THU

Vai tr ca cc bn

PHNG THC NH THU

Quy trnh
(1) Ngi xut khu/ Ngi cung ng dch v giao hng/ cung ng
dch v + giao chng t cho Ngi nhp khu
(2) Ngi xut khu/ Ngi cung ng dch v lp b chng t
thanh ton nh thu (gm: n yu cu nh thu+ chng t)
y thc ngn hng nc mnh thu tin
(3) y thc cho Ngn hng i l thu tin h, chng t gm:
Lnh nh thu + chng t
(4) Xut trnh hi phiu/ ha n
(5) Phn hi ca ngi b k pht
(6) & (7) Thng bo
08/11/2014

14

17

Vai tr
Ngn hng chuyn (remitting Bank):
Ngn hng thu (Collecting Bank):
Ngn hng xut trnh (Presenting Bank):

08/11/2014

18

11/8/2014

PHNG THC NH THU

Nh thu trn

PHNG THC NH THU

Phn loi
Nh thu trn
(Clean Collection)

Vic nhn hng hon ton tch ri khi khu thanh ton.
Vic tr tin ph thuc vo ch ca Ngi tr tin, Ngn
hng ch l trung gian thu h.
Ngn hng khng chu trch nhim trong vic c thu c
tin hay khng.
Ri ro cho ngi xut khu: giao hng, ngi nhp khu
nhn hng nhng tin cha c thanh ton, b chim dng
vn.
Ri ro cho ngi nhp khu:
Bin php hn ch ri ro: c nhng iu khon ch ti
trong n yu cu nh thu v Lnh nh thu

Chng t nh thu: chng t ti chnh

Phn loi

D/A
Nh thu km chng t

D/P
D/TC

Chng t nh thu: chng t thng 19mi

chng t ti chnh
08/11/2014

08/11/2014

PHNG THC NH THU

Nh thu km chng t

PHNG THC NH THU

Nh thu km chng t
Vic nhn hng hon ton KHNG tch ri khi khu
thanh ton.
Vic tr tin ph thuc vo ch ca Ngi tr tin, Ngn
hng ch l trung gian thu h.
Ngn hng khng chu trch nhim trong vic c thu c
tin hay khng.
Ri ro cho ngi xut khu: giao hng nhng tin cha
c thanh ton, b chim dng vn.
Ri ro cho ngi nhp khu:
Bin php hn ch ri ro: c nhng iu khon ch ti
trong n yu cu nh thu v Lnh nh thu

D/A (documents against acceptance)

D/P (documents against payment)

D/TC (documents against other terms and conditions)

08/11/2014

20

21

PHNG THC NH THU

Mt s lu - Nh thu
-Khu giao hng:
Khng giao hng n a ch ca Ngn hng;
Cc ngn hng khng chu trch nhim i vi hng ha.
NH khng chu trch nhim i vi hng ha (k c lu kho v
bo him hng ha) ngay c khi n yu cu/Lnh nh thu quy nh
c th iu
Mi chi ph ca cc NH trong vic bo v hng ha u do bn
gi n yu cu nh thu gnh chu
- Cng c thanh ton: ngi th hng ca Hi phiu:
Ngn hng chuyn
Ngi k pht, phi k hu cho Ngn hng chuyn
- Lnh nh thu l mt hp ng dch v k kt gia ngi XK v NH
08/11/2014
23
chuyn

08/11/2014

22

PHNG THC TN DNG CHNG T

Khi nim
Theo iu 2, UCP 600, 2007, ICC th:
Credit means any arrangement, however named or described,
that is irrevocable and thereby constitutes a definite
undertaking of the issuing bank to honour a complying
presentation.
a. to pay at sight if the credit is available by sight payment
b. to incur a deferred payment undertaking and pay at
maturity if the credit is available by deferred payment.
c. To accept a bill of exchange (draft) drawn by the
beneficiary and pay at maturity if the credit is available by
acceptance.
08/11/2014
24

11/8/2014

PHNG THC TN DNG CHNG T

Khi nim
Theo iu 2, UCP 600, 2007, ICC th:
Tn dng: l bt c mt s tha thun no, d cho c m t
hoc t tn th no, l khng th hy ngang v theo l mt
s cam kt chc chn ca Ngn hng pht hnh thanh ton
khi xut trnh ph hp
Thanh ton c ngha l:
a. tr ngay khi xut trnh, nu tn dng c gi tr thanh ton
ngay.
b. cam kt thanh ton v sau v tr tin khi o hn, nu tn
dng c gi tr thanh ton v sau.
c. chp nhn hi phiu (draft) do Ngi th hng k pht
v tr tin khi o hn, nu tn dng c gi tr thanh ton
bng
chp nhn.
08/11/2014
25

Theo iu 2, UCP 600, 2007, ICC th:

Complying presentation means a presentation that is in
accordance with the terms and conditions of the credit, the
applicable provisions of these rules and the international
standard banking practice.
Xut trnh ph hp l vic xut trnh chng t ph hp vi
cc iu kin v iu khon ca tn dng, vi cc iu khon
c th p dng ca cc Quy tc ny v vi tp qun ngn hng
tiu chun quc t.
08/11/2014

26

PHNG THC TN DNG CHNG T

Vn bn php l iu chnh

PHNG THC TN DNG CHNG T

Vn bn php l iu chnh

UCP Uniform Customs and Practice for Documentary Credits (Quy tc

thc hnh thng nht v tn dng chng t) c cc vn bn 1933;
UCP151 (1951); UCP222 (1962); UCP290 (1974); UCP400 (1983);
UCP500 (1993); UCP600 (2007)
eUCP 1.1 Supplement to UCP 600 for Electionic Presentation version
1.1 (ph trng ca UCP600 v xut trnh chng t in t)
ISBP International Standard Banking Practice for the examination of
documents under documentary credits (Tp qun ngn hng tiu chun
quc t kim tra chng t theo L/C)
ISBP645 p dng kim tra chng t theo UCP500
ISBP681 v ISBP745 p dng kim tra chng t theo UCP600
URR Uniform Rules for bank-to-bank reimbursement under
Documentary credits (Quy tc hon tr tin gia cc ngn hng theo tn
08/11/2014
27
dng chng t ) URR525 1995 ICC; URR 725 ICC

Th t u tin v mt php l i vi cc ngun lut iu chnh giao

dch bng L/C
Thng l, tp qun quc t
Cc iu khon ca L/C
H thng vn bn php l quc gia (Quy ch, Quyt nh, Lut, Hin
Php, .)
Hip nh song bin v a bin
Cng c quc t v Lut quc t

08/11/2014

28

PHNG THC TN DNG CHNG T

Quy trnh cc bn tham gia

PHNG THC TN DNG CHNG T

Quy trnh cc bn tham gia

Issuing
bank

Documents

Goods

Application
Importer
08/11/2014

Letter of credit (sight/time)

Advising
bank

Application

Cc bn tham gia:
- Ngi yu cu m th tn dng (Applicant)
- Ngn hng m th tn dng (Issuing bank)
- Ngi hng li th tn dng (Beneficiary):
- Ngn hng thng bo th tn dng (Advising bank):
- NH xc nhn (Confirming bank):
- NH tr tin (Paying bank):

29

Contract

Beneficiary
Exporter
30

11/8/2014

PHNG THC TN DNG CHNG T

5 cch i tin ngn hng pht hnh

PHNG THC TN DNG CHNG T

p dng

(1) i tin ngn hng thng bo (Available with the advising

bank by payment)

- Trong bun bn vi cc i tc mi
- Do quy nh hay tp qun thng mi v thanh ton

(2) i tin ngn hng th ba (Available with a bank by payment)

(3) Thng lng thanh ton ti ngn hng thng lng ch nh
(Available with bank A by negotiation)

- Do yu cu ca cc nh bo him tn dng
- Do cc yu cu v qun l ngoi hi (vd: trnh ra tin)

(4) i tin bng in (Available with the issuing bank by T.T.R.

Telegraphic Transfer Reimbursement Claim)
(5) i tin ngn hng pht hnh (Available with the issuing bank
by payment/acceptance)
08/11/2014

31

PHNG THC TN DNG CHNG T

Khi qut v L/C

08/11/2014

32

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

L/C th tn dng l mt chng th (c pht hnh bng

in hoc bng th truyn thng), trong NHPH L/C s cam
kt tr tin cho ngi hng li nu h xut trnh c cc
chng t ph hp.
Tnh cht
-L/C c lp vi hp ng c s
-L/C ch giao dch bng chng t v thanh ton ch cn c
vo chng t
-L/C yu cu tun th cht ch ca b chng t
-L/C l cng c thanh ton, hn ch ri ro; tuy nhin, cng
c th l cng c t chi thanh ton v la o

1. S hiu L/C (trng 20):

Nu L/C pht hnh bng th thng thng, chng ta s nhn thy
cu: Please quote credit No... on all correspondence.
Nu m bng in SWIFT MT 700, th s hiu L/C c ghi
trng in 20: Our reference number:....
2. a im pht hnh L/C:
L ni NHPH L/C vit cam kt tr tin Ngi hng li.
3. Ngy pht hnh L/C
31C: Date of issue
31D: Date and place of expiry

33

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

34

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C
6. Thi hn hiu lc ca L/C

4. Tn, a ch ca nhng ngi c lin quan n L/C:

Cc thng nhn
Cc ngn hng:

31C: Date of issue

31D: Date and place of expiry
- Thi hn hiu lc ca L/C chnh l thi hn m NH PH cam kt
tr tin cho ngi hng li, nu ngi hng li xut trnh ph
hp trong thi hn ny.

5. S tin ca th tn dng
Trng in 32B
Khng nn ghi con s tuyt i, nn c dung sai

- Thi hn hiu lc ca L/C bt u tnh t ngy NH Pht hnh m

L/C(date of issue) cho n ngy ht hiu lc ca L/C (expiry date).
35

36

11/8/2014

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

Nguyn tc khi xc nh thi hn hiu lc ca L/C:

7. Thi hn tr tin

- Ngy giao hng phi nm trong thi hn hiu lc ca L/C v khng

c trng vi ngy ht hn ca L/C
-Ngy pht hnh L/C phi trc ngy giao hng mt thi gian hp l,
khng c trng vi ngy giao hng.
-Ngy ht hn hiu lc L/C phi sau ngy giao hng mt thi gian hp l.

- C th l thi hn tr tin ngay hoc tr tin v sau, ph thuc vo

quy nh ca hp ng.
- Thi hn tr tin c th nm trong (HP thanh ton ngay) hoc sau
thi hn hiu lc ca L/C (HP k hn), nhng HP phi c xut
trnh chp nhn trong thi hn hiu lc ca L/C.

37

38

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

8. Thi hn giao hng

44C: Latest Date of Shipment
- Thi hn giao hng c quy nh trong hp ng mua bn, v cng
c ghi li trong L/C
- Thi hn giao hng c quan h cht ch vi thi hn hiu lc ca L/C.
-Thi hn giao hng c th quy nh chm nht l vo ngy no ,
khng c ghi m h trnh vic suy on sai, dn n tranh chp.

9. Nhng ni dung v hng ha

45A Description of Goods &/or Services
(Tn hng, s lng, trng lng, cht lng, gi c, quy cch
phm cht, bao b, k m hiu)
10. Nhng ni dung v vn ti, giao nhn hng ha
43, 44
(Ni dung ny bao gm iu kin c s giao hng (FOB, CIP,
CFR), ni gi v ni giao hng, cch vn chuyn v cch giao hng
tng phn hay ton phn, c c php chuyn ti hay khng... )
-

39

40

PHNG THC TN DNG CHNG T

Cc ni dung ch yu ca L/C

PHNG THC TN DNG CHNG T

Mt s loi L/C

11. Nhng chng t phi xut trnh:

46A Documents Required
Cc chng t trong L/C s bng ti thiu cc chng t quy
nh trong hp ng c s, v chng loi, s lng, cch k
pht mi loi.
12. S cam kt tr tin ca Ngn hng pht hnh L/C
13. Thi gian xut trnh chng t (48)
13. Nhng iu khon c bit khc
14. Ch k ca NH pht hnh
41

QN1

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)

Th tn dng
Th tn dng
Th tn dng
Th tn dng
Th tn dng
Th tn dng
Th tn dng
Th tn dng
Th tn dng
Th tn dng

c th hy ngang (Revocable L/C)

khng th hy ngang (Irrevocable L/C)
xc nhn (Confirm L/C)
min truy i (Without recourse L/C)
c th chuyn nhng (Transferable L/C)
tun hon (Revolving L/C)
gip lng (Back to back L/C)
i ng (Reciprocal L/C)
thanh ton dn v sau (Deferred payment L/C)
iu khon (Red Clause L/C)

42

Slide 41
QN1

V d: NH pht hnh y quyn vic hon tr tin cho NH thanh ton s tin hnh bng in (TTR)
Quynh Nga, 12/6/2009