Ti liu bi ging

THANH TON
QUC T

Bi ging mn Thanh Ton Quc T

Chng 1:
NHNG VN C BN TRONG
THANH TON QUC T
1.1. Khi nim v vai tr ca thanh ton quc t
1.1.1. Khi nim
Thanh ton quc t l qu trnh thc hin cc khon thu chi tin t quc t thng
qua h thng ngn hng trn th gii nhm phc v cho cc mi quan h trao i quc t
pht sinh gia cc nc vi nhau.
1.1.2. Vai tr ca thanh ton quc t
i vi nn kinh t: Thanh ton quc t gp phn m rng v thc y quan h
kinh t i ngoi, tng cng v th kinh t ca mi quc gia trn th trng quc t, to
cu ni gia cc quc gia trong quan h thanh ton.
i vi cc doanh nghip kinh doanh XNK: Thanh ton quc t phc v nhu cu
thanh ton cho hng ha v dch v XNK ca doanh nghip.
i vi cc ngn hng thng mi: thanh ton quc t to doanh thu dch v, thc
y cc hot ng khc ca ngn hng pht trin.
1.2. C s ca thanh ton quc t
C s hnh thnh hot ng thanh ton quc t l hot ng ngoi thng. Ngy nay,
ni n hot ng ngoi thng l ni n thanh ton quc t, v ngc li, ni n thanh
ton quc t th ch yu ni n ngoi thng, nhng hot ng ngoi thng l hot ng
c s, cn hot ng thanh ton quc t l hot ng phi sinh.
1.3. Nhng iu kin quy nh trong thanh ton quc t
1.3.1. iu kin tin t
iu kin v tin t c ngha l vic qui nh s dng n v tin t ca nc no
tnh ton v thanh ton trong hp ng thanh ton quc t, ng thi qui nh cc x l
khi c s bin ng v gi tr ca ng tin trong qu trnh thc hin hp ng xutnhp khu hng ha v thanh ton.

Bi ging mn Thanh Ton Quc T

a. La chn tin t:
ng tin no c la chn s dng trong thanh ton quc t phi c tha thun
gia 2 bn mua v bn.
Nhn chung, ng tin c chn phi l nhng ng tin t do chuyn i (Free
convertible currency), c uy tn v c n nh cao, v ch nhng ng tin ny mi
c gi tr s dng rng ri trn phm vi ton th gii, v ngi s hu loi tin c t
do chuyn i sang nhng ng tin khc, hoc c chuyn i sang ng tin khc vi
iu kin d dng hn.
ng tin c s dng ph bin trong thanh ton quc t l USD, EURO, GBP,
JPY, HKD, AUD v mt s ngoi t t do khc.
b. La chn phng php m bo hi oi cho tin t
b1/ iu kin m bo ngoi hi
Hai bn mua bn s tha thun la chn mt ng tin tng i n nh, xc nh t
gi vi ng tin c la chn trong thanh ton m bo gi tr ca ng tin thanh
ton l iu kin m bo ngoi hi.
Trc 1 ngy thanh ton ly li t gi gia 2 ng tin ny i chiu vi t gi
xc nh, nu c s thay i s iu chnh tng gi tr hp ng theo s bin ng .
b2/ iu kin m bo theo r tin t
Khi la chn m bo hi oi theo r tin t, sau khi cc bn tha thun thng
nht s ngoi t chn a vo r tin t th s xc nh t gi trung bnh ca c r tin t
ny vi ng tin la chn trong thanh ton ti thi im k hp ng. Trc mt ngy
kt thc hp ng thanh ton th ly li t gi ny. i chiu s bin ng v iu chnh
gi tr hp ng thanh ton theo s bin ng cho tng thch.
1.3.2. iu kin a im thanh ton
a im thanh ton l ni ngi bn nhn c tin cn ngi mua tr tin. Trong
thanh ton ngoi thng, a im thanh ton c th nc ngi nhp khu hoc nc
ngi xut khu hoc nc th ba.

Bi ging mn Thanh Ton Quc T

1.3.3. iu kin thi gian thanh ton

a. Tr tin ngay (pay down)
Tr tin ngay l iu kin xc nh vic giao hng hoc cung ng dch v v vic
tr tin ca ngi nhn, l hai vic phi c tin hnh ng thi. Ngi mua tr tin cho
ngi bn ngay khi ngi bn hon thnh ngha v giao hng.
b. Tr tin trc (before payment)
Ngha l bn mua tr tin mt phn hay ton b cho bn bn trc khi giao nhn
hng ha. Mc ch tr trc l ngi mua cung cp tn dng thng mi cho ngi
bn, hoc rng buc ngi mua phi thc hin hp ng.
c. Tr tin sau (after payment)
Tr tin sau l hnh thc bn chu hng ha cho ngi mua, y cng chnh l tn
dng thng mi m ngi bn (ngi xut khu) cung cp cho ngi mua (ngi nhp
khu).
Ngi mua tr tin cho ngi bn sau khi giao hng mt thi hn nht nh (1
thng, 3 thng, 6 thng, 1 nm,).
Cc cch tr sau:
- Tr sau 1 ln khi o hn
- Tr sau nhiu ln
1.3.4. iu kin v phng thc thanh ton
Cc phng thc thanh ton ch yu hin nay l:
+Phng thc chuyn tin
+Phng thc nh thu
+Phng thc tn dng chng t
Mi phng thc thanh ton u c mt quy trnh ring, c u nhc im khc
nhau. Ty trng hp c th m la chn phng thc thch hp v khi thng nht th
phng thc thanh ton phi c khng nh trong hp ng kinh t.
1.4. T gi hi oi
1.4.1. Khi nim
T gi hi oi gia 2 ng tin chnh l gi c ca ng tin ny tnh bng 1 s
n v ng tin kia.
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Bi ging mn Thanh Ton Quc T

VD: t gi gia USD v VND, vit l USD/VND, chnh l s lng VND cn thit
mua 1 USD
1 USD = 20.600 VND
1.4.2. Cch biu th t gi
- Yt gi trc tip: l phng php biu th gi tr 1 n v ngoi t qua 1 s lng ni t
nht nh.
VD: 1 USD = 20.800VND; 1 GBP = 32.049 VND ( Vit Nam)
- Yt gi gin tip: l phng php biu th gi tr ni t thng qua mt s lng ngoi t
nht nh.
VD: 1 GBP = 1,4521 USD ( Anh)
1 USD = 103 JPY ( M)
- ng tin yt gi v ng tin nh gi
+ ng tin yt gi l ng tin biu th gi tr ca n qua ng tin khc
+ ng tin nh gi l ng tin dng xc nh gi tr ng tin khc
V d: EUR/VND = 23.459

hay 1 EUR = 23.459 VND

EUR biu hin gi tr ca n l 19.459 VND nn gi l ng tin yt gi

VND dng xc nh gi tr ca EUR nn gi l ng tin nh gi
1.4.3. Cc loi t gi thng dng:
- T gi Ngn hng Nh nc: l t gi do Ngn hng Nh nc xc nh v cng
b hng ngy. T gi ny thng dng lm t gi tham kho cho cc ngn hng thng
mi v lm t gi tnh ton trong cng tc k ton v k hoach. T gi ny khng p dng
trong giao dch mua bn ngoi t. Trong giao dch mua bn ngoi t ngi ta thng s
dng t gi ca ngn hng thng mi.
- T gi ca ngn hng thng mi:
+ T gi bn l t gi m ngn hng p dng khi bn ngoi t cho khch hng.
+ T gi mua l t gi m ngn hng p dng khi mua ngoi t t khch hng.
Nu ni y th phi ni l t gi mua v t gi bn ca ngn hng, nhng trn
thc t ngi ta t khi ni y m thng ni ngn gn l t gi mua v t gi bn. L
khch hng chng ta phi ngm hiu t gi mua y l t gi ngn hng mua, khch
hng bn v ngc li.

Bi ging mn Thanh Ton Quc T

Gia t gi bn v t gi mua c chnh lch (spread) nhm m bo cho ngn hng

c thu nhp trang tri chi ph giao dch v tm kim li nhun tha ng. Do vy, khi
yt gi ngn hng thng yt c gi mua v gi bn.
V d: Mt Ngn hng thng mi c th yt gi nh sau:
USD/VND: 20.820 20.855
t gi mua

hoc rt gn l: USD/VND: 20.820 - 55

t gi bn

+ T gi tin mt: l t gi ngn hng thng mi p dng mua ngoi t tin mt

ca khch hng.
+ T gi chuyn khon: l t gi ngn hng thng mi p dng mua v bn
ngoi t chuyn khon vi khch hng.
+ T gi ng ca l t gi thi im cui gi giao dch.
+ T gi m ca l t gi thi im u gi giao dch.
Thng thng t gi ng ca ca ngy hm trc bng t gi m ca ca ngy
hm sau.
- T gi lin ngn hng l t gi p dng trong giao dch mua bn ngoi t gia cc
ngn hng vi nhau trn th trng ngoi t lin ngn hng. T gi ny ch p dng cho
khch hng l ngn hng khc ch khng phi l khch hng thng thng.
1.4.4. T gi cho
T gi cho l t gi gia 2 ng tin c tnh ton thng qua mt ng tin th 3
Mt cch tng qut, ta c cng thc: A/B = A/C x C/B
V d: Ti Paris, Ngn hng Quc gia Paris cng b t gi:
USD/EUR = 0.8100
GBP/EUR = 1.4634
Xc nh t gi: USD/GBP
Ta c th vit nh sau:
USD/GBP = USD/EUR x EUR/GBP = (USD/EUR) x {1/ (GBP/EUR )}
= (0.8100) x 1/1.4634 = 0.5535
1.4.5. Cc yu t nh hng n s bin ng ca t gi hi oi
Di tc ng ca xu hng ton cu ha v hi nhp quc t nh hin nay, c rt
nhiu nhn t nh hng ngn hn cng nh di hn n t gi, bao gm cc yu t sau
y:
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Bi ging mn Thanh Ton Quc T

a/ Cn cn thanh ton quc t

Cn cn thanh ton quc t phn nh tnh hnh thu chi thc t bng ngoi t ca
mt nc so vi cc nc khc trong quan h giao dch quc t ln nhau, cn cn thanh
ton quc t th hin v th ti chnh ca quc gia bi chi hoc bi thu:
- Nu cn cn thanh ton quc t bi chi: (chi > chi), th quc gia phi xut
ngoi t tr n, dn n nhu cu ngoi t gia tng, cu > cung, t gi cho xu hng tng
ln.
- Ngc li nu cn cn thanh ton quc t bi thu (thu > chi), nc ngoi tr n
bng ngoi t, dn n cung ngoi t gia tng, t gi c xu hng gim.
- Tuy nhin s bin ng tng gim t gi hi oi ni trn ch xy ra trong trng
hp iu kin mi trng kinh t n nh khng xy ra nhng bin c kinh t - chnh tr
trng i, v nhng bin ng v chnh tr, x hi s tc ng nhanh chng n s thay i
ca t gi.
b/ Li sut
Phn ln cc nh u t vi quy m ln trn th trng nh cc tp on, cc cng
ty a quc gia c th chuyn i u t mt cch d dng gia cc ng tin khc nhau khi
t gi v li sut ca cc ng tin ny c chiu hng thay i. Vn quan trng c
t ra l cn phi so snh i chiu thu thp u t t cc ng tin khc nhau c th
chc chn rng h c th thu c kt qu u t tt nht. Thng thng cc nh u t c
xu hng u t vo ng tin c li sut cao, c th hin bng cch kh ph bin l i
vay ng tin c li sut thp chuyn i sang ng tin c li sut cao, sau u t
ng tin li sut cao bng nhiu hnh thc nhm hng li nhun do chnh lch li sut
ca hai ng tin. iu ny s to nn s thay i cung cu ngoi t trn th trng,t
nh hng n t gi.
Tuy nhin trong sut thi gian u t hay cho vay, t gi bin ng tng hoc
gim s tc ng n gia tng thu nhp hoc l, nh u t b ri ro do s gia tng t gi
ln hn thu nhp do chnh lch li sut ca hai ng tin. Thc t, thng thng ng tin
c li sut cao c khuynh hng ln gi, bi v s c nhiu nh u t mua ng tin c li
sut cao cho vay nhm thu li nhiu hn.
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Bi ging mn Thanh Ton Quc T

c/ Ngang gi sc mua:
Ngang gi sc mua chnh l s so snh v o lng sc mua tng i ca hai
ng tin, c tnh ton bng cch so snh gi c ca cng mt s mt hng hai nc
khc nhau c tnh theo ng tin ca hai nc.
Nu cng mt s tin ngang nhau ngi ta mua c mt lng hng ngang nhau
mi nc th nh vy mu dch quc t s khng c li v khng kch thch ngoi thng
pht trin, iu c ngha l, cc ng tin u trong tnh trng ngang nhau v sc
mua.
V vy cn phi hiu nn tng ca ngang gi sc mua c th hin: nu nh mt
mt hng trong quc gia ny r hn th xut khu mt hng sang mt nc khc gi
t hn th s c li hn, v ngc li nu mt mt hng trong quc gia sn xut t hn
so vi gi th trng nc ngoi th tt hn ht nn nhp khu mt hng s c li hn.
Vn ny l gii s chnh lch v gi c ca cng mt mt hng cc nc khc nhau
trn th gii, nc no c li th kinh t tt hn s c iu kin thun li sn xut ra hng
ha vi chi ph thp, s l c hi cc nc ny y mnh xut khu v ngc li kch
thch nhp khu khi mt hng sn xut trong nc gi cao hn. S gia tng thng mi
mu dch th gii dn n thc hin cc khon thu chi ngoi t, t lm nh hng n
cung cu ngoi t trn th trng v tc ng n t gi hi oi.
d/ Cc iu kin kinh t:
V ngn hn, cc hot ng kinh doanh v u t hng ngy u tc ng trc tip
n cung v cu vn c bit l cc khon giao dch vi quy m ln trn th trng.
Nhng yu t kinh t chnh tr tc ng tc thi lm thay i ng k cc khong cch
chnh lch gia t gi bn v t gi mua, Mc cung, cu ngoi t bin ng trn th
trng thay i s nh hng n cc lung thu chi ngoi t, t tc ng n t gi hi
oi.
V di hn, t gi hi oi b nh hng bi tnh hnh v xu hng pht trin kinh
t quc gia cng nh cc bin ng trn th trng th gii, c th hin qua nhng yu
t c bn nh sau: cn cn thanh ton, tng trng kinh t, t l lm pht, tht nghip, thu
sut, cung v cu vn, Tt c nhng nhn t trn to nn p lc cung v cu vn trn th
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Bi ging mn Thanh Ton Quc T

trng, vn ngoi t s chy vo mt nc khi cc nh u t thy c c hi kinh doanh

v mt s nc cn vn v a ra cc mc li sut hp dn, cn cc nc khc tha tin
th c kh nng u t sang cc nc khc, dn n lm dch chuyn lung vn u t
gia cc nc. Tuy nhin, cc nh u t khng phi lun lun lc no cng u t ch v
li sut cao m cn phi tnh n cc yu t chin lc khc nh: mi trng kinh t chnh tr n nh, chnh sch thu quan,
e/ Nhng yu t chnh tr:
S bin ng ca t gi trong ngn hn cng nh di hn u b nh hng bi cc
yu t chnh tr, mc bt n trong tnh hnh chnh tr v cc chnh sch iu tit ca nh
nc. C th ni s n nh v chnh tr c xem nh l iu kin hp dn thu ht vn
u t, v lm dch chuyn vn u t nhanh chng. Tnh hnh chnh tr bt n s dn n
hin tng tho chy vn, o ngc dng vn, l nguyn nhn nguy c khng hong
ti chnh.
f/ Cc yu t khc:
T gi cn chu tc ng ca cc yu t khc nh: tm l, chnh sch kinh t, mi
trng u t,
Tm li, nhng bin ng cc nhn t nu trn tc ng lm thay i cung cu
ngoi t, gi tr ng tin s tng hoc gim trn th trng.

Bi ging mn Thanh Ton Quc T

Chng 2:

CC PHNG TIN THANH TON TRONG

THANH TON QUC T
2.1. Hi phiu
2.1.1. Cc ngun lut iu chnh lu thng hi phiu
hi phiu tr thnh phng tin thanh ton trong lu thng v hn ch nhng mt
tri ca hi phiu, th mt lot cc quc gia ban hnh o lut v hi phiu.
+ Lut hi phiu ca Anh 1882 BEA (Bill of Exchange Acts) p dng cho nc
Anh v cc nc thuc a Anh
+ Lut thng mi thng nht ca M 1962 UCC (Uniform Commercial Code)
p dng trong phm vi nc M v cc nc chu M La tinh,
+ Cng c Geneve 1930 v Lut hi phiu thng nht (Uniform Law for Bills of
Exchange Geneve Convention 1930, ULB 1930).
Ngy nay, Lut hi phiu thng nht ULB 1930 c hiu lc ti tt c cc nc chu
u (ngoi tr Anh). Nhiu nc khc mc d khng tham gia Cng c Geneve, nhng
vn xy dng Lut hi phiu ca h tng thch vi ULB 1930.
+ ng trc tnh hnh kinh t hng ha pht trin mnh m, nhm tng cng lu
thng v thc y sn xut, ngy 29/12/2005 Quc hi Vit Nam ban hnh Lut cc
cng c chuyn nhng, c hiu lc t 1/7/2006.
2.1.2. Khi nim hi phiu
Cc nc tham gia k kt cng c Geneve nm 1930 i n s tha thun dng
nh ngha hi phiu ca Lut hi phiu 1882 ca Anh lm dn chiu trong khi nim hi
phiu ca lut ULB
* Lut hi phiu 1882 ca Anh nh ngha nh sau:
Hi phiu l mt t mnh lnh i tin v iu kin do mt ngi k pht cho ngi
khc, yu cu ngi ny khi n mt thi hn nht nh hoc mt thi hn c th xc nh
trong tng lai phi tr mt s tin nht nh cho mt ngi no , hoc theo lnh ca
ngi ny tr cho ngi khc, hoc tr cho ngi cm hi phiu.
2.1.3. Cc bn tham gia
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Bi ging mn Thanh Ton Quc T

Cc bn tham gia c quyn v ngha v v hi phiu bao gm:

Ngi k pht hi phiu (drawer): l ngi bn hng, ngi xut khu hng ha,
ngi cung ng dch v.
Ngi tr tin hi phiu (hay ngi b k pht) (drawee): l ngi c trch nhim
thanh ton s tin ghi trn hi phiu. L ngi m hi phiu gi n cho h v i tin h,
l ngi mua, ngi nhp khu, hoc mt ngi th ba do s ch nh ca ngi tr
tin hi phiu. Ngi th ba ny thng l ngn hng (ngn hng xc nhn confirming
bank hoc ngn hng m th tn dng issuing bank)
Ngi hng li hi phiu (beneficiary): l ngi s hu hp php hi phiu, do
c quyn c nhn thanh ton s tin ghi trn hi phiu. Ty theo trng hp, ngi
th hng c th l: ngi k pht hi phiu, hoc l mt ngi no do ngi k pht
ch nh. Theo lut qun ch ngoi hi nc ta, ngi hng li ca hi phiu trong kinh
doanh ngoi thng thng l cc ngn hng kinh doanh ngoi hi c Ngn hng Nh
nc cp giy php.
2.1.4. Hnh thc ca hi phiu
Hi phiu phi l mt vn bn, c lp ra di dng mt chng t. Theo lut ca
cc nc ni chung, hi phiu c th vit tay, nh my, in sn vn c gi tr ngang
nhau.
Khng c vit trn hi phiu bng vit ch, mc d phai, mc . Ngn ng s
dng in vo cc on trng phi thng nht vi ngn ng in sn trn hi phiu,
tr tn cc ng s v tn cc a im nu nh khng th phin m, phin dch c.
Hi phiu c th c th lp thnh mt bn hay nhiu bn phng tht lc, h
hng, thng thng l hai (2) bn, mi bn u nh s th t v c gi tr ngang nhau.
Nh vy, ngi tr tin c th chn bt k mt bn trong s bn thanh ton. Khi mt
bn c thanh ton, th cc bn cn li s ht gi tr.
Hi phiu khng c bn chnh, bn ph.
2.1.5. Ni dung ca hi phiu
nm c nhng ni dung ca hi phiu, trc ht hy nghin cu mu hi phiu
sau:

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Bi ging mn Thanh Ton Quc T

BILL OF EXCHANGE 1
No:

7
..,

2
For:

At..sight
4
of this first Bill of Exchange (second of the same tenor
6
and date being unpaid). Pay to the order of,

the sum of.

2
3
To:
..
,
5

(name and address of Drawer)

.(signature)
8

Theo quy nh ca Lut Thng nht v Hi phiu (ULB), hi phiu c gi tr php l

l hi phiu c lp ra vi y cc ni dung:
(1). Tiu hi phiu: phi ghi ch Hi phiu (Bill of Exchange, c khi c vit tt
l Exchange hoc l Draft). Tiu vit bng ting Anh th ton b ni dung trong hi
phiu phi vit bng ting Anh.
(2). S tin v loi tin: S tin nht nh ny c ghi mt cch r rng, n gin, ng
tp qun quc t, c ghi c bng s v bng ch. Ch : S tin trn hi phiu khng
c vt qu s tin ghi trn ha n v s tin ghi trong th tn dng (L/C)
(3). Ngi tr tin hi phiu:
H tn v a ch ngi tr tin ca hi phiu phi c ghi r chi tit, c ghi vo
gc di bn tri ca hi phiu, tc l ghi vo ch ch To..
Trong phng thc thanh ton nh thu: ngi tr tin hi phiu l ngi nhp khu
Trong phng thc thanh ton tn dng chng t: ngi tr tin hi phiu l ngn hng m
L/C.
(4). K hn tr tin ca hi phiu: c 2 dng:
+ Tr tin ngay: th trn hi phiu s ghi l tr ngay khi nhn thy bn th nht (hai)
ca hi phiu ny (at . Sight of this FIRST (SECOND) Bill of Exchange).
+ Tr tin sau: c nhiu cch tha thun:
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Bi ging mn Thanh Ton Quc T

* Thanh ton ti 1 ngy nht nh sau khi nhn thy hi phiu

(At...X.days.after sight of this.)
* Thanh ton ti 1 ngy nht nh sau ngy k pht hi phiu
(At .X daysafter signed of this..)
* Thanh ton ti 1 ngy nht nh sau ngy k vn n
(At..X days.after bill of lading date of this..)
* Thanh ton ti 1 ngy nht nh sau ngy giao hng
(At..X days..after shipment date of this.)
* Thanh ton ti 1 ngy c th trong tng lai
(On(date)..of this..)
(5). a im tr tin ca hi phiu:
Nu khng c quy nh khc, th a ch ca ngi b k pht (ngi tr tin) c
xem l a im thanh ton hi phiu. Tuy nhin, nu trn hi phiu quy nh mt a
im thanh ton khc, th a im ny c xem l a im thanh ton hi phiu.
(6). Ngi c hng li hi phiu:
Ngi hng li c th l: Bn thn ngi k pht hi phiu, hoc mt ngi khc
c ngi k pht ch nh, hoc bt c ai c ngi hng li chuyn nhng hi
phiu bng th tc k hu hay trao tay.
Trong ngoi thng, cc hi phiu thng c k pht cho ngi hng l ngn
hng phc v nh xut khu.
(7). Ni v ngy lp hi phiu:
- Ni lp hi phiu: nc ngi pht hnh hi phiu (ngi xut khu)
- Ngy lp hi phiu: khng c sm hn ngy lp ha n, khng sm hn ngy m
L/C v nm trong thi gian hiu lc ca L/C.
(8). Ngi k pht hi phiu:
Tn, a ch v ch k ca ngi k pht l yu t bt buc phi th hin trn hi
phiu.
Ch k ca ngi k pht mun c hiu lc phi l ch k ca ngi c nng lc
hnh vi v nng lc php l. Ch k phi c ghi gc di bn phi ca t hi phiu v
ngi k pht hi phiu phi k tn bng ch k thng dng trong giao dch. Cc ch k

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di dng in, photocopy v ng dum khng phi vit tay u khng c gi tr php
l.
V d:
* Mu hi phiu dng trong phng thc nh thu:
BILL OF EXCHANGE
Hanoi, May 10th, 2011

No: 01/XK
For: USD 100,000

At sight of this First Bill of Exchange (second of the same tenor and date
being unpaid). Pay to the order of Dong A Bank, Hanoi branch. The sum
of US dollars one hundred thousand only.
Invoice No: XV9396,

Dated: 10/5/2011

To: Kanetsu Corp,

26 Square, Singapore

For Hanaco, Ltd

(signed)

* Mu hi phiu dng trong phng thc tn dng chng t (L/C)

BILL OF EXCHANGE
Hanoi, May 10th, 2011

No: 01/XK
For: USD 100,000

At sight of this First Bill of Exchange (second of the same tenor and date
being unpaid). Pay to the order of Dong A Bank, Hanoi branch. The sum
of US dollars one hundred thousand only.
Invoice No: XV9396,
Dated: 10/5/2011
Irrevocable L/C No: LDM756VN, Dated: 10/4/2011
To: Habubank, Singapore

For Hanaco, Ltd

(signed)

13

Bi ging mn Thanh Ton Quc T

2.1.6. c im ca hi phiu
- Tnh tru tng ca hi phiu: c im ny th hin ch trn hi phiu khng
cn phi ghi ni dung quan h kinh t, m ch cn ghi r s tin phi tr l bao nhiu v tr
cho ai, ngi no s thanh ton, thi gian thanh ton l khi no khng cn phi ni ln
nguyn nhn vic phi tr tin trn hi phiu.
- Tnh bt buc tr tin ca hi phiu: Ngi tr tin phi tr tin y ng theo
yu cu ca t hi phiu. Ngi tr tin khng c vin l do ring ca bn thn i vi
ngi k pht hi phiu, tr trng hp hi phiu khng ph hp vi o lut chi phi n.
ng thi, ngi k pht phi chu trch nhim thanh ton cho ngi th hng v
iu kin nu hi phiu c chuyn nhng m khng c thanh ton.
- Tnh lu thng ca hi phiu: Hi phiu c tnh lu thng v hi phiu c th
c dng mt hay nhiu ln trong thi hn ca n.
Hi phiu c th chuyn nhng t ngi ny sang ngi khc trong thi hn ca
n, hoc c th dng hi phiu cm c, th chp vay vn ti NHTM hoc dng
chit khu ti NHTM,...
2.1.7. Cc nghip v lin quan n hi phiu
2.1.7.1. Chp nhn hi phiu
Chp nhn hi phiu l mt hnh thc xc nhn vic m bo thanh ton ca ngi
tr tin hi phiu. Chp nhn hi phiu l hnh vi ca ngi tr tin cam kt thanh ton v
iu kin khi hi phiu n hn.
Mc ch ca vic chp nhn hi phiu:
* Gip cho hi phiu lu thng nh mt dng tin t c bit.
* Rng buc trch nhim ca ngi tr tin (ngi chp nhn thanh ton) trc php lut
khi n hn thanh ton.
Cch thc thc hin chp nhn thanh ton hi phiu:
Ngi tr tin (ngn hng hoc nh nhp khu) ghi vo gc di bn tri ca mt phi t
hi phiu dng ch Accepted to pay on.(date) v k tn ca ngi tr tin bn
cnh.
2.1.7.2. K hu hi phiu
14

Bi ging mn Thanh Ton Quc T

K hu l mt th tc chuyn nhng hi phiu t ngi hng li hi phiu sang

ngi hng li khc. K hu l vic ngi th hng k vo mt sau (gi l k hu) ca
t hi phiu, ri chuyn giao hi phiu cho ngi hng li k tip (ngi c chuyn
nhng)
C cc cch k hu ch yu sau:
* K hu trng, hay cn gi l k hu trng (blank endorsement):
L loi k hu khng ch nh ngi hng li k tip l ai. Ngi k hu ch k
tn m thi. Vi loi k hu ny, vic chuyn nhng hi phiu ch c thc hin bng
cch trao tay, khng cn k hu k tip, ngi no cm hi phiu ny s l ngi c quyn
hng li hi phiu.
* K hu theo lnh, cn gi l k hu c bit (order endorsement special
endorsement):
L vic k hu ch nh mt cch suy on ra ngi hng li hi phiu. Ngi k
hu ghi cu nh sau: Pay to the order of Mr.. v k tn. Nh vy, ngi hng
li hi phiu trong trng hp ny cn cha c th, cn phi suy on ch ca ngi
hng li ch nh trong vic k hu trn. Nu ngi ny ra lnh tr cho ngi khc th
ngi s tr thnh ngi hng li hi phiu, cn nu ngi ny im lng th h chnh
l ngi hng li hi phiu .
(3) K hu hn ch hay cn gi l k hu ch danh (restrictive endorsement):
L vic k hu ch nh ch danh tn ngi hng li k tip v ch c ngi
m thi. V d nh Pay to Mronly. Vi loi hi phiu ny, hi phiu khng th
tip tc chuyn nhng bng hnh thc k hu c na.
(4) K hu min truy i, cn gi l k hu c bo lu (without recourse endorsement
qualified endorsement):
L vic k hu m sau , ngi hng li k tip khng c quyn i li tin
ngi k hu cho mnh khi ngi tr tin (con n) t chi thanh ton.
2.1.7.3. Bo lnh hi phiu (Aval)
Bo lnh l mt s cam kt ca ngi th ba (sau y gi l ngi bo lnh) v
vic tr tin cho ngi hng li (ngi nhn bo lnh) khi hi phiu n hn tr tin m
ngi tr tin (ngi c bo lnh) khng thanh ton hoc thanh ton khng y .

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Bi ging mn Thanh Ton Quc T

Ngi bo lnh khng phi l ngi tr tin, khng phi l ngi k pht hi phiu
m thng thng l mt ngn hng ln c uy tn.
Hnh thc bo lnh c thc hin bng cch ghi ch bo lnh (aval) vo mt
trc hoc mt sau ca hi phiu, v ngi bo lnh s k tn ln hi phiu.
2.1.7.4. Khng ngh vic khng tr tin hi phiu (protect for non-payment):
Khi hi phiu b t chi tr tin, ngi hng li hin hnh trn hi phiu c quyn
khng ngh ngi tr tin trc php lut. Ngi hng li phi lp n khng ngh trong
thi hn php lut cho php (thng l trong vng 2 ngy lm vic k t ngy hi phiu
n hn thanh ton).
Mc ch ca khng ngh l m bo quyn li ca ngi hng li hi phiu.
2.1.7.5. Chit khu hi phiu
L nghip v cho vay ca ngn hng bng cch mua li cc hi phiu c k hn
trc khi n hn thanh ton gip cc doanh nghip sm c tin ngay.
Tr gi tin m doanh nghip nhn c t ngn hng khi chit khu hi phiu bao
gi cng nh hn tr gi thc ca hi phiu v chnh lch gi tr l li tc chit khu ca
ngn hng.
2.1.8. Phn loi hi phiu
a/ Cn c vo thi hn thanh ton
- Hi phiu tr tin ngay (At sight Bill): l loi hi phiu quy nh ngi b k pht
phi thanh ton cho ngi cm phiu ngay khi nhn thy hi phiu. Nhng hi phiu
khng quy nh thi hn thanh ton c xem l hi phiu tr ngay.
- Hi phiu c k hn (Usance Bill): Ngi k pht hi phiu c th quy nh thi
hn thanh ton hi phiu theo cc cch sau: tr sau 1 thi hn nht nh k t ngy k pht
hi phiu, hay tr sau 1 thi hn nht nh k t ngy giao hng, hay tr ti 1 ngy c th
trong tng lai,.
Cc hi phiu c k hn phi c xut trnh k chp nhn nu cn.
b/ Cn c vo chng t km theo
- Hi phiu trn (Clean Bill of Exchange): l loi hi phiu m vic tr tin khng
km theo chng t thng mi (chng t v hng ha).

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Bi ging mn Thanh Ton Quc T

- Hi phiu km chng t (Documentary Bill of Exchange): l loi hi phiu c

km theo chng t thng mi. Ngi tr tin phi tr tin hi phiu hoc k chp nhn
tr tin vo hi phiu ri mi c nhn chng t thng mi.
c/ Cn c vo tnh cht chuyn nhng
- Hi phiu ch danh (Nominal Bill):
L loi hi phiu ghi r tn ngi hng li.
- Hi phiu v danh (Bearer Bill hay Nameless Bill):
L loi hi phiu khng ghi tn ngi hng li mt trc hi phiu m ch ghi tr
cho ngi cm phiu. i vi loi hi phiu ny th ai gi n s l ngi hng li. Loi
ny c chuyn nhng t do.
- Hi phiu theo lnh (Order Bill): l hi phiu c ghi pay to the order of (tr
theo lnh ca), hi phiu ny c chuyn nhng di hnh thc k hu nn c s
dng ph bin trong thanh ton quc t.
d/ Cn c vo ngi k pht hi phiu
- Hi phiu thng mi (trade bill): Do ngi xut khu, ngi cho vay k pht i
tin ngi nhp khu hoc ngn hng m L/C.
- Hi phiu ngn hng (bank bill): L hi phiu do ngn hng pht hnh ra lnh cho
ngn hng i l thanh ton mt s tin nht nh cho ngi hng li ch nh trn hi
phiu. (loi ny khng chuyn nhng)
e/ Cn c vo trng thi chp nhn
- Hi phiu cha c k chp nhn: y l hi phiu cha c ngi b k pht
(ngi tr tin) k chp nhn. Do cha k chp nhn, nn ngi b k pht cha b rng
buc ngha v thanh ton hi phiu, tuy nhin vic t chi thanh ton hay t chi k chp
nhn nu tri vi php lut th ngi b k pht c th b kin ra ta. Khi hi phiu cha
c k chp nhn, th ngi k pht c ngha v thanh ton cho ngi cm phiu.
- Hi phiu c k chp nhn: Sau khi k chp nhn hi phiu, ngi b k
pht ngay lp tc b rng buc trch nhim phi thanh ton hi phiu khi n hn.
2.2. SC
2.2.1. Lut iu chnh lu thng sc

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Bi ging mn Thanh Ton Quc T

Do vic s dng sc ngy cng gia tng, hn na, cng nh hi phiu, v sc c

lu thng nn cc quc gia n lc chng ch ha t sc v ban hnh lut iu chnh sc
ti quc gia mnh. Ngoi ra, do sc c s dng v lu thng trong thanh ton quc t,
iu tt yu dn n yu cu phi c Lut thng nht iu chnh sc trn phm vi quc
t.
- Nm 1931, hi ngh quc t v sc ti Geneve c 30 nc thng qua Lut
thng nht v sc (Uniform Law on Cheque ULC 1931) c nhiu nc p dng
(c, Php, , H Lan, an Mch,)
Tuy nhin Cng c Geneve 1931 v Lut thng nht v Sc cha mang tnh quc
t mt cch tuyt i. Mc d vy khi cc quc gia xy dng Lut sc cho mnh cng da
ch yu vo Cng c ny. Do , phn trnh by sau y s gii thch trn tinh thn Cng
c ny.
2.2.2. Khi nim
Theo cng c Geneve, Sc l mt t mnh lnh v iu kin do mt ngi (ch ti
khon tin gi), ra lnh cho ngn hng trch t ti khon ca mnh mt s tin nht nh
tr cho ngi c ch nh trn sc, hoc tr theo lnh ca ngi ny hoc tr cho
ngi cm sc.
2.2.3. Nhng ngi lin quan n sc
* Ngi pht hnh sc hay ngi k pht (Drawer): l ngi c ti khon pht hnh sc
ngn hng (l ngi ch ti khon tin gi ti ngn hng). Thng th ngi k pht sc
l ngi mua hng, pht hnh sc tr n.
* Ngn hng thanh ton hay ngi tr tin (Drawee): l ngi trch tr tin t sc t ti
khon ca ngi pht hnh sc tr cho ngi khc.
* Ngi th hng (Beneficiary): l ngi nhn tin t t sc do ngi k pht ch nh
ch danh hay thng qua th tc chuyn nhng.
2.2.4. Ni dung t sc
T sc mun c hiu lc, bt buc phi c nhng yu t sau y:
Tiu ca Sc
a im pht hnh Sc
Ngy thng nm pht hnh Sc
Tn v a ch ngi th hng
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Bi ging mn Thanh Ton Quc T

S tin: s tin phi c ghi r rng bng s v bng ch phi thng nht nhau.
Tn ngi pht hnh Sc
Tn, a ch, ch k ca ngi pht hnh Sc.
Tn ngn hng thanh ton sc.
2.2.5. Thi hn hiu lc ca sc
c im ng ch ca t sc l n c tnh cht thi hn, tc l t sc ch c gi tr
thanh ton nu thi hn hiu lc ca n vn cn. Qu thi hn, nu sc khng quay tr li
ngn hng th t sc s mt hiu lc.
Thi hn hiu lc ca t sc c tnh t ngy pht hnh sc v c ghi r trn t
sc. Thi hn ca sc thng thng l ty thuc vo phm vi khng gian m sc lu thng
v lut php cc nc quy nh. Nhng ni chung, sc lu hnh trong ni a th ngn hn
sc lu hnh trong thanh ton quc t.
2.2.5. Cc loi sc
- Sc ch danh (nominal cheque) l loi sc ghi r tn ngi hng li trn t sc.
- Sc v danh (Bearer cheque) l loi sc khng ghi r tn ngi th hng, ch ghi cu
tr cho ngi cm sc (Pay to the bearer). i vi loi sc ny c th chuyn qua tay
nhiu ngi, ai l ngi cm sc, ngi c th mang sc n ngn hng lnh tin.
- Sc theo lnh (Order cheque) l loi sc c dng ph bin trong thanh ton quc t
v l loi sc ghi tr theo lnh ca ngi hng li trn t sc. Trn sc c ghi cu tr
theo lnh ca ng (b)... Loi sc ny c th chuyn nhng cho ngi khc bng
th tc k hu ging nh hi phiu. Trong thi hn hiu lc, sc theo lnh c th chuyn
nhng cho nhiu ngi lin tip bng cch k hu.
- Sc gch cho (crossed check) l loi sc m trn mt trc ca n c 2 gch cho song
song vi nhau. Mc ch ca gch cho l khng rt c tin mt, dng chuyn
khon qua ngn hng.
- Sc du lch (travellers cheque) l loi sc do ngn hng pht hnh v c tr tin ti
bt c chi nhnh hay i l ca ngn hng trong hay ngoi nc. Ngn hng pht
hnh sc ng thi l ngi tr tin. Ngi hng li sc du lch l ngi c tin gi vo
ngn hng pht hnh sc.

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Bi ging mn Thanh Ton Quc T

- Sc xc nhn (certified cheque) cn gi l sc bo chi, l loi sc c ngn hng ng

ra xc nhn vic tr tin. Mc ch ca vic xc nhn l nhm m bo kh nng chi tr
ca t sc v ngn chn tnh trng pht hnh sc qu s d trn ti khon.

2.3. Th Ngn hng

2.3.1. Khi nim
Th Ngn hng l mt cng c tn dng do t chc ti chnh pht hnh v cp cho
khch hng (gi l ch th), trong dnh quyn cho khch hng c th dng n nhiu
ln rt tin mt cho chnh mnh hoc ra lnh rt mt s hoc tt c s tin hin c trn
ti khon m t chc pht hnh th thanh ton tin hng ha, dch v cho cc n v
chp nhn th (ngi cung ng dch v, hng ha).
T chc pht hnh th thng bao gm nhiu n v nh l cc trung gian ti chnh,
cc trung tm thanh ton b tr, cc tp on thng mi, du lch,Tuy nhin, Ngn hng
l t chc pht hnh th ch yu trong nn kinh t quc dn, cho nn, ngi ta thng gi
loi th ny l th Ngn hng.
2.3.2. Cc loi th
- Cn c vo cng dng th, gm c:
+ Th rt tin (ATM Card)
Th rt tin ATM l hnh thc pht trin u tin ca th ghi n, cho php ch th
tip cn trc tip ti ti khon ti ngn hng t my rt tin t ng. Ch th c th thc
hin nhiu giao dch khc nhau ti my rt tin t ng ATM, bao gm: xem s d ti
khon, chuyn khon, rt tin, in sao k, xem cc thng tin qung coH thng my
ATM hin i cn cho php ch th gi tin vo ti khon ca mnh ngay ti cc my
ATM v t mnh thc hin cc dch v ngn hng khc.
+ Th thanh ton (Payment card): l loi th dng thanh ton hng ha, dch v
ti cc im chp nhn thanh ton th ti cc siu th, khch sn, nh hng,
- Cn c vo tnh cht ca th gm c:
+ Th tn dng (credit card)

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Bi ging mn Thanh Ton Quc T

Th tn dng l mt cng c thanh ton khng dng tin mt, cho php ngi s
dng kh nng chi tiu trc tr tin sau. Khong thi gian t khi ch th c dng
thanh ton tin mua hng ha, dch v ti lc ch th tr tin cho ngn hng ph thuc vo
tng loi th tn dng ca cc t chc khc nhau. Nu ch th thanh ton ton b s d n
vo ngy n hn, th ch th hon ton c min li i vi s d n cui k. Nu ht
thi gian ny m ton b s d n cui k cha c thanh ton cho ngn hng th ch th
s chu nhng khon ph v li tr chm.
+ Th ghi n (debit card)
Bt c khch hng no c ti khon m ti ngn hng u c th pht hnh th ghi n
hoc trong trng hp cha c ti khon, khch hng mun pht hnh th ghi n th bn
thn th ghi n ny s gn lin vi mt ti khon ca khch hng. Th ghi n cho php
khch hng tip cn vi s d trong ti khon ca mnh qua h thng kt ni trc tuyn
thanh ton hng ha, dch v ti cc n v chp nhn th. Nh vy, mc chi tiu ca ch
th ch ph thuc vo s d trong ti khon.

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Bi ging mn Thanh Ton Quc T

Chng 3:

CC PHNG THC THANH TON QUC T

3.1. Phng thc chuyn tin (REMITTANCE)
3.1.1. Khi nim
Phng thc chuyn tin l mt phng thc trong mt khch hng (ngi tr
tin, ngi mua, ngi nhp khu.) yu cu ngn hng phc v mnh chuyn mt s tin
nht nh cho ngi hng li (ngi cung ng dch v, ngi bn, ngi xut khu)
mt a im nht nh.
Ngn hng chuyn tin phi thng qua i l ca mnh nc ngi hng li
thc hin nghip v chuyn tin.
3.1.2. Cc bn tham gia:
- Ngi chuyn tin hay ngi tr tin (Remitter): thng l ngi nhp khu, ngi
mua, ngi mc n, nh u t, ngi chuyn kiu hi, Ngi tr tin l ngi yu cu
ngn hng chuyn tin ra nc ngoi.
- Ngi th hng (Beneficiary): l ngi xut khu, ch n, ngi nhn vn u t,
ngi nhn kiu hi,do ngi chuyn tin ch nh.
- Ngn hng chuyn tin (Remitting Bank): l ngn hng phc v ngi chuyn tin
- Ngn hng tr tin (Paying Bank): l ngn hng tr tin cho ngi th hng, l ngn
hng i l hay chi nhnh ca ngn hng chuyn tin.
3.1.3. Quy trnh thanh ton
a. Quy trnh thanh ton chuyn tin ng trc
Ngn hng
Bn bn

MT;TT
(3)

(2)

(4)

Ngi bn

Ngn hng
Bn mua

(1)

Ngi mua

(5)

(0)

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Bi ging mn Thanh Ton Quc T

Gii thch quy trnh:

(0) K kt hp ng mua bn
(1) Ngi mua n ngn hng vit lnh chuyn tin v np cc giy t cn thit theo
yu cu ca ngn hng (hp ng ngoi thng mt bn chnh, mt bn sao, giy
php nhp khu nu c,.)
(2) Sau khi kim tra, nu hp l v kh nng thanh ton, ngn hng s trch ti
khon ca ngi mua (ngi nhp khu) chuyn tin, gi giy bo n v giy
bo thanh ton cho ngi mua.
(3) Ngn hng bn mua ra lnh (bng th hay in bo) cho ngn hng i l ca mnh
nc ngoi chuyn tin tr cho ngi bn.
(4) Ngn hng dch v i l bo c cho ngi bn.
(5) Ngi bn giao hng theo hp ng ngoi thng k.
b. Quy trnh thanh ton chuyn tin tr ngay hoc tr chm:
Ngn hng
Bn bn

MT;TT
(4)

(3)
)

(5)

Ngi bn

Ngn hng
Bn mua

(2)

Ngi mua

(1)

(0)

Gii thch quy trnh:

(0) K kt hp ng mua bn
(1) Sau khi tha thun i n k hp ng mua bn ngoi thng, ngi bn (ngi
xut khu) thc hin vic cung ng hng ha, dch v cho ngi mua (ngi nhp
khu), ng thi chuyn giao ton b chng t cho ngi mua.
(2) Ngi mua sau khi kim tra chng t, ha n.vit lnh chuyn tin gi n
ngn hng phc v mnh.
(3) Sau khi kim tra, nu hp l v kh nng thanh ton, ngn hng s trch ti
khon ca ngi mua chuyn tin, gi giy bo n v giy bo thanh ton
cho ngi mua.
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Bi ging mn Thanh Ton Quc T

(4) Ngn hng bn mua ra lnh (bng th hay in bo) cho ngn hng i l ca
mnh nc ngoi chuyn tin tr cho ngi bn.
(5) Ngn hng i l chuyn tin cho ngi bn (trc tip hoc gin tip qua ngn
hng khc) v gi giy bo cho n v .
3.1.4. Hnh thc chuyn tin: c 2 hnh thc
a/ Chuyn tin bng th (mail transfer M/T):
Ngn hng chuyn tin thc hin vic chuyn tin theo cch gi th ra lnh cho ngn
hng i l nc ngoi tr tin cho ngi hng li.
b/ Chuyn tin bng in (telegraphic transfer T/T):
Ngn hng chuyn tin thc hin vic chuyn tin theo cch ra lnh bng in cho
ngn hng i l nc ngoi tr tin cho ngi hng li.
Trong hai hnh thc chuyn tin trn th hnh thc chuyn tin bng in c li cho
ngi xut khu v nhn tin nhanh hn nhng in ph cao. Cn hnh thc chuyn tin
bng th th chm song chi ph thp.
3.2. Phng thc thanh ton nh thu (COLLECTION PAYMENT)
3.2.1. Khi nim chung v nh thu
Nh thu l phng thc thanh ton, theo , bn bn (nh xut khu) sau khi giao
hng hay cung ng dch v, y thc cho ngn hng phc v mnh xut trnh b chng t
thng qua ngn hng i l cho bn mua (nh nhp khu) c thanh ton, chp nhn
hi phiu hay chp nhn cc iu kin v iu khon khc.
3.2.2. Cc bn tham gia
- Ngi u nhim thu (Principal): l ngi xut khu, ngi hng li. L ngi yu cu
ngn hng phc v mnh thu h tin.
- Ngi tr tin (Drawee): l ngi m Nh thu c xut trnh thanh ton hay chp
nhn thanh ton. Ngi tr tin trong ngoi thng l ngi nhp khu.
- Ngn hng nh thu Remitting Bank (hay cn gi l ngn hng nhn u nhim thu):
l ngn hng phc v ngi xut khu.
- Ngn hng thu h (Collecting Bank):l ngn hng phc v ngi nhp khu.
Thng thng, y l ngn hng i l hay chi nhnh ca ngn hng nh thu c tr
s nc Ngi tr tin.

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Bi ging mn Thanh Ton Quc T

- Ngn hng xut trnh (presenting Bank)

+ Nu ngi tr tin c quan h ti khon vi ngn hng thu h (NHTH), th NHTH
s xut trnh Nh thu trc tip cho ngi tr tin, trong trng hp ny th NHTH ng
thi l ngn hng xut trnh (NHXT).
+ Nu ngi tr tin khng c quan h ti khon vi NHTH, th c th chuyn Nh
thu cho mt ngn hng khc c quan h ti khon vi Ngi tr tin xut trnh. Trong
trng hp ny, ngn hng phc v Ngi tr tin tr thnh NHXT, v chu trch nhim
trc tip vi NHTH.
3.2.3. C s php l iu chnh phng thc thanh ton nh thu:
Nh thu l mt phng thc thanh ton c s dng ph bin trong giao dch
thng mi quc t. phng thc thanh ton ny c s dng mt cch c hiu qu,
m bo quyn li cho cc bn tham gia thanh ton, phng thng mi quc t
(International Chamber of Commerce ICC) ban hnh vn bn Quy tc thng nht v
nh thu (Uniform Rules for Collection URC) c pht hnh ln u vo nm 1956,
sau c ti bn vo cc nm 1967, 1978 v ln ti bn sau cng vo nm 1995, vi
tiu ICC Uniform Rules for Collections, Publication No 522 (vit tt URC522).
y l vn bn mang tnh cht php l ty nghi ngha l vic p dng vn bn ny
l khng bt buc. Tuy nhin khi c s thng nht ca hai bn mua bn, th phi dn
chiu cc iu khon ca URC v phi tun th cc iu khon .
3.2.4. Cc loi nh thu
3.2.4.1. Nh thu trn (clean collection)
Nh thu trn l phng thc m ngi bn nh ngn hng thu h tin trn t hi
phiu ngi mua, trong chng t nh thu ch bao gm chng t ti chnh, cn cc
chng t thng mi c gi trc tip cho ngi nhp khu khng thng qua ngn hng.

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Bi ging mn Thanh Ton Quc T

Quy trnh nh thu trn:

(3)

Ngn hng
Nh thu

Ngn hng
Thu h

(6)

(4)
)

(2)

(7)

Ngi
xut khu

(0)

(5)

Ngi
nhp khu

(1)

Gii thch quy trnh:

(0) K kt hp ng mua bn, trong iu khon thanh ton quy nh p dng phng
thc Nh thu trn.
(1) Ngi xut khu gi hng ha v b chng t thng mi trc tip cho ngi nhp
khu.
(2) Ngi xut khu gi n yu cu nh thu cng chng t ti chnh cho ngn hng nh
thu (NHNT) thu tin t ngi nhp khu.
(3) NHNT lp v gi Lnh nh thu cng chng t ti chnh ti NHTH thu tin t ngi
nhp khu
(4) NHTH thng bo Lnh nh thu cho ngi nhp khu
(5) Ngi nhp khu tr tin ngay, hoc chp nhn tr tin.
(6) NHTH chuyn tin nh thu, hoc hi phiu k hn chp nhn cho NHNT.
(7) NHNT chuyn tin nh thu, hoc hi phiu k hn chp nhn cho ngi xut khu.
3.2.4.2. Nh thu km chng t (documentary collection):
L phng thc m ngi bn sau khi hon thnh ngha v giao hng th lp b
chng t thanh ton nh thu (chng t gi hng v hi phiu) v nh ngn hng thu h
tin t hi phiu , vi iu kin l ngi mua tr tin hoc chp nhn tr tin th ngn
hng mi trao ton b chng t gi hng cho ngi mua h nhn hng.

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Bi ging mn Thanh Ton Quc T

Quy trnh thanh ton nh thu km chng t:

Ngn hng
Nh thu

(8)

(3)
(7)

(2)

Ngi
xut khu

Ngn hng
Thu h

(4)
)
(0)

(5)

(6)

Ngi
nhp khu

(1)

Gii thch quy trnh:

0. K kt hp ng mua bn, trong iu khon thanh ton quy nh p dng phng
thc Nh thu km chng t
1. Ngi XK giao hng cho bn NK.
2. Ngi XK lp n yu cu nh thu, cng b chng t (ti chnh v thng mi)
y thc NHNT thu h.
3. NHNT lp Lnh nh thu km b chng t gi NHTH.
4. NHTH thng bo nh thu cho ngi NK.
5. NK chp hnh lnh nh thu bng cch (tr tin, chp nhn tr tin, cc iu kin
khc).
6. NHTH trao b chng t cho ngi NK.
7. NHTH chuyn tin nh thu, hoc hi phiu chp nhn, k phiu cho NHNT.
8. NHNT chuyn tin nh thu, hoc hi phiu chp nhn cho ngi XK.
** Ty theo thi hn tr tin, ngi ta chia phng thc ny lm 2 loi:
- Nh thu tr tin i chng t
- Nh thu chp nhn i chng t
a. Nh thu tr tin i chng t (documents against payment D/P):
L phng thc thanh ton nh thu m ngi bn yu cu ngi mua phi tr tin,
ngn hng mi giao chng t i nhn hng (p dng trong trng hp thanh ton ngay).

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Bi ging mn Thanh Ton Quc T

b. Nh thu chp nhn tr tin i chng t (documents against acceptance D/A):

L phng thc nh thu m ngi bn yu cu ngi mua k chp nhn trn hi
phiu s thanh ton vo mt ngy nht nh trong tng lai, ngn hng mi giao chng t
i nhn hng (p dng trong trng hp bn hng tr chm, mua chu).
3.2.5. Nhng im cn ch khi s dng phng thc thanh ton nh thu
Th nht, mun s dng quy tc thng nht v nh thu URC 522, hai bn mua bn phi
thng nht quy nh trong hp ng, Lnh nh thu.
Th hai, cc bn s dng phng thc nh thu cn tm hiu k v i tc ca mnh v
nhng quy nh v thng mi, ngoi hi ca cc quc gia lin quan nhm gim bt ri ro.
Th ba, ngn hng l ngi trung gian thu h tin cho khch hng v khng c trch
nhim n vic thu tin c t kt qu hay khng.
Th t, trong trng hp hng n trc chng t, ngi mua c th yu cu ngn hng
cp giy m bo vi hng tu nhn hng.
Th nm, trong trng hp ngi mua t chi thanh ton v khng nhn hng th cch gii
quyt v l hng thc hin nh sau:
+ Gim gi hng bn cho ngi nhp khu
+ Nh ngn hng thu cho bn l hng cho ngi khc,
+ Hoc chuyn hng v nc ngi xut khu, nu l hng qu gi
+ Hoc l c th bn u gi cng khai.
3.3. Phng thc thanh ton tn dng chng t (Documentary credit hoc Letter of
Credit L/C)
3.3.1. Khi nim
Phng thc thanh ton tn dng chng t l mt s tha thun m trong , mt
ngn hng (ngn hng m th tn dng) theo yu cu ca khch hng (ngi xin m th
tn dng) cam kt s tr mt s tin nht nh cho mt ngi th ba (ngi hng li s
tin ca th tn dng) hoc chp nhn hi phiu do ngi th ba k pht trong phm vi s
tin khi ngi th ba ny xut trnh cho ngn hng mt b chng t thanh ton ph hp
nhng quy nh ra trong th tn dng.

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Bi ging mn Thanh Ton Quc T

3.3.2. Cc bn c lin quan

a. Ngi xin m th tn dng (the applicant for credit) l nh nhp khu, ngi mua.
Nhim v v quyn li ch yu ca ngi m th tn dng:
* Kp thi lm giy ngh m L/C v cc th tc c lin quan gi ti ngn hng.
* Thc hin k qu (khi c yu cu ca ngn hng).
* Thanh ton ph dch v ngn hng: ph m L/C, ph tu chnh L/C, ph k hu B/L
* Phi hp vi ngn hng kim tra tnh hp l ca b chng t thanh ton do ngi bn
gi ti.
* C quyn c t chi thanh ton khi ngi bn khng thc hin ng quy nh ca
L/C.
* Nhn hng (nu c)
b. Ngn hng pht hnh th tn dng (the issuing/ opening bank)
y l ngn hng dch v nh nhp khu
Nhim v ca ngn hng pht hnh bao gm:
* Yu cu ngi lm n m th tn dng phi np cc h s v k qu khi cn thit
m bo an ton thanh ton sau ny cho ngn hng.
* Pht hnh th tn dng theo ni dung ca giy ngh m L/C, thng bo th n ngi
hng li thng qua ngn hng i l nc ngi xut khu.
* Tu chnh L/C khi c yu cu.
* Kim tra tnh hp l ca b chng t thanh ton do ngi xut khu gi ti.
* Yu cu nh nhp khu thanh ton tin.
* Thanh ton tin cho ngi hng li nu b chng t hp l ng quy nh ca L/C.
Quyn li ca ngn hng pht hnh:
+ Hng li ph dch v ngn hng t 0,125% n 0,5% tr gi ca L/C.
+ T chi thanh ton nu b chng t bt hp l.
+ Hng li hng ha nu ngi mua khng thanh ton.
+ Ngn hng c min trch nhim trong trng hp gp bt kh khng nh chin tranh,
ha hon, ng t,...
c. Ngi hng li th tn dng (the beneficiary)
L ngi bn, ngi xut khu hoc ngi khc do ngi xut khu ch nh.

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Bi ging mn Thanh Ton Quc T

Nu ngi xut khu chnh l ngi hng li (thng l nh vy) th nhim v ca ngi
ny l:
* Tip nhn L/C bn gc v nh gi kh nng thc hin c cc ni dung ny ca mnh.
* ngh tu chnh ni dung ca L/C khi cn thit.
* Giao hng theo ng quy nh ca L/C.
* Lp b chng t thanh ton xut trnh cho ngn hng theo ng quy nh ca L/C.
* Tr cc ph dch v ngn hng nh ph thng bo L/C, ph tu chnh L/C, chit khu b
chng t, ph kim tra b chng t c bt hp l,.
Quyn li ca ngi xut khu:
+ T chi giao hng nu ni dung L/C khc vi ni dung hp ng ngoi thng tha
thun gy thit hi cho ngi bn v ngi bn ngh tu chnh L/C nhng khng c
p ng.
+ Quyn c nhn tin hoc ch nh ngi thay th mnh hng li L/C.
d. Ngn hng thng bo th tn dng (the advising bank)
y l ngn hng phc v ngi xut khu, thng l ngn hng i l ca ngn hng m
th tn dng c tr s nc ngi xut khu.
Nhim v ca ngn hng ny:
* Tip nhn L/C bn gc v chuyn n ti ngi xut khu di dng nguyn vn mt
cch kp thi.
* nh gi ban u tnh hp l ca b chng t.
* Chuyn b chng t thanh ton n ngn hng pht hnh.
* Thanh ton tin cho ngi xut khu nu c y quyn thanh ton.
Quyn li ca ngn hng thng bo:
c hng ph dch v ngn hng.
e. Ngn hng xc nhn th tn dng (the confirming bank)
L ngn hng xc nhn trch nhim ca mnh s cng ngn hng m th tn dng bo
m vic tr tin cho ngi xut khu trong trng hp ngn hng m th tn dng khng
kh nng thanh ton. Ngn hng xc nhn c th va l ngn hng thng bo th tn
dng hay l mt ngn hng khc do ngi xut khu yu cu, thng l mt ngn hng
ln, c uy tn trn th trng tn dng v ti chnh quc t.

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Bi ging mn Thanh Ton Quc T

f. Ngn hng thanh ton th tn dng (the paying bank)

C th l ngn hng m th tn dng hoc c th l mt ngn hng khc c ngn
hng m th tn dng ch nh thay mnh thanh ton tin cho nh xut khu hay chit khu
hi phiu. Trng hp ngn hng lm nhim v chit khu hi phiu th gi l ngn hng
chit khu (the negotiating bank). Nu a im tr tin quy nh ti nc ngi xut khu
th ngn hng tr tin thng l ngn hng thng bo. Trch nhim ca ngn hng thanh
ton ging nh ngn hng m th tn dng khi nhn b chng t ca ngi xut khu gi
n.
3.3.3. Vn bn php l iu chnh phng thc tn dng chng t
- Hot ng thanh ton quc t bng L/C chu s iu chnh ng thi bi cc ngun
lut, cng c quc t lin quan v cc ngun lut quc gia, ng thi n chu s iu
chnh trc tip bi cc thng l v tp qun quc t, l:
+ Quy tc v thc hnh thng nht v tn dng chng t (Uniform Customs and
Practice or Documentary Credit) vit tt l UCP.
+ Tp qun ngn hng tiu chun quc t trong kim tra chng t theo L/C
(International Standard Banking Practice Under Documentary Credit) vit tt l ISBP.
+ Bn ph trng UCP v xut trnh chng t in t (Supplement To The Uniform
Customs and Practice For Documentary Credit For Electronic PresentationP) vit tt l
eUCP.
+ Quy tc thng nht v hon tr lin hng theo L/C (Uniform Rules For Bank To
Bank Reimbursements Under Documentary Credit) vit tt l URR.
- Trong , UCP l vn bn chnh, cn cc vn bn khc c tnh cht gii thch v
lm r vic p dng v thc hin UCP.
UCP l mt tp hp cc nguyn tc v tp qun quc t c phng thng mi
quc t (ICC) son tho v pht hnh, quy nh quyn hn, trch nhim ca cc bn lin
quan trong giao dch tn dng chng t vi iu kin th tn dng c dn chiu tun th
UCP.
3.3.4. Th tn dng
3.3.4.1. Khi nim
Th tn dng l mt vn bn do mt ngn hng pht hnh theo yu cu ca ngi
nhp khu (ngi xin m th tn dng) cam kt tr tin cho ngi xut khu (ngi hng
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Bi ging mn Thanh Ton Quc T

li) mt s tin nht nh, trong mt thi gian nht nh vi iu kin ngi ny thc hin
ng v y nhng iu khon quy nh trong l th
3.3.4.2. Ni dung ca th tn dng
Trong th tn dng c nhng ni dung sau:
(1) S hiu, a im v ngy m L/C
* S hiu ca L/C: Tt c cc L/C u phi c s hiu ring ca n. Tc dng ca
s hiu l dng trao i th t, in tn c lin quan n vic thc hin L/C. S hiu
ca L/C cn c dng ghi vo cc chng t c lin quan trong b chng t thanh ton
ca L/C, c bit l tham chiu khi lp hi phiu i tin.
* a im m L/C: L ni ngn hng cam kt tr tin cho ngi hng li.
* Ngy m L/C: l ngy bt u pht sinh v c hiu lc v s cam kt ca ngn
hng m L/C i vi ngi th hng.Ngy m L/C l ngy bt u tnh thi hn ca L/C
v cng l cn c ngi xut khu kim tra xem ngi nhp khu c thc hin vic m
L/C ng thi hn nh trong hp ng khng.
(2) Loi th tn dng:
Mi loi L/C u c tnh cht, ni dung khc nhau, quyn li v ngha v ca
nhng ngi lin quan ti th tn dng cng khc nhau. Do , khi m th tn dng, ngi
c nhu cu cn phi xc nh c th loi th tn dng no cn m.
(3) Tn, a ch ca nhng ngi lin quan.
(4) S tin ca th tn dng: y l mt ni dung rt quan trng. Tn n v tin t phi
c th, r rng.
(5) Thi hn hiu lc ca L/C:
L thi hn m ngn hng m L/C cam kt tr tin cho ngi xut khu, nu ngi
xut khu xut trnh b chng t thanh ton trong thi hn v ph hp vi nhng iu
quy nh trong L/C.
Thi hn hiu lc ca L/C bt u tnh t ngy m L/C n ngy ht hiu lc ca
L/C.
(6) Thi hn tr tin ca L/C: Thi hn tr tin c th nm trong thi hn c hiu lc ca
L/C hoc c th nm ngoi thi hn hiu lc ca L/C. Trong trng hp ny phi lu l
hi phiu c k hn phi c xut trnh chp nhn trong thi hn hiu lc ca th tn
dng.
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Bi ging mn Thanh Ton Quc T

(7) Thi hn giao hng:

Thi hn giao hng c ghi trong th tn dng v cng do hp ng thng mi
quy nh. y l thi hn quy nh bn bn phi chuyn giao hng cho bn mua k t khi
th tn dng c hiu lc.
Thi hn giao hng c lin quan cht ch vi thi hn hiu lc ca th tn dng.
(8) iu khon v hng ha:
L iu khon ch ra nhng quy nh c lin quan n hng ha, bao gm tn hng,
s lng v trng lng, gi c
(9) Nhng ni dung v vn ti, giao nhn hng ha:
iu kin, c s giao hng (FOB, CIF, ), ni gi hng, ni giao hng, cng
c ghi vo L/C. Thng thng iu kin giao hng ty thuc vo kh nng cung ng
hng ca ngi xut khu, kh nng nhn hng ca ngi nhp khu
(10) Cc chng t m ngi xut khu phi xut trnh:
Yu cu v vic k pht v xut trnh cc loi chng t cn phi c nu r rng,
c th v cht ch trong L/C.
(11) Cam kt tr tin ca ngn hng m th tn dng:
L ni dung th hin s rng buc trch nhim ca ngn hng m L/C i vi L/C
ny.
(12) Nhng iu kin c bit khc:
Nhng iu kin khc c th lit k nh: ai tr ph ngn hng, nhng hng dn i
vi ngn hng chit khu, s UCP m hai bn thng nht p dng,
(13) Ch k ca ngn hng m L/C: nu m L/C bng th. Nu gi bng telex, swift th
khng c ch k, khi cn c vo m kha ca L/C.

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Bi ging mn Thanh Ton Quc T

3.3.4. Quy trnh thanh ton phng thc tn dng chng t

Nhng nghip v c bn trong thanh ton tn dng chng t c th hin s sau y:
(7)

Advising
bank

Issuing bank

(6)
(2)- L/C

(8)

(5)

(1)

(3)- L/C

Exporter
The beneficiary

(9)

(10)

Importer
The applicant
(4)
)(0)

Gii thch quy trnh:

(0) K kt hp ng mua bn
(1) Nh nhp khu lm giy ngh m L/C v np vo ngn hng cc giy t cn thit,
thc hin k qu theo yu cu ngn hng pht hnh L/C cho ngi xut khu hng li.
(2) Ngn hng pht hnh L/C theo ng yu cu ca giy ngh m L/C v chuyn ti
ngn hng i l ca mnh nc xut khu.
(3) Ngn hng thng bo chuyn L/C bn gc ti cho nh xut khu ngi ny nh gi
kh nng thc hin L/C ca mnh v ngh tu chnh khi cn.
(4) Nh xut khu giao hng theo ng quy nh ca L/C v cc vn bn tu chnh L/C (nu
c).
(5) Ngi xut khu lp b chng t theo ng quy nh ca L/C v cc vn bn tu chnh
(nu c) xut trnh cho ngn hng ng thi hn quy nh.
(6) Ngn hng i l sau khi kim tra tnh hp l ca b chng t th chuyn ti ngn hng
pht hnh (hoc ngn hng thanh ton).
(7) Ngn hng pht hnh th tn dng kim tra b chng t thanh ton:
- Nu thy khng ph hp vi quy nh ca L/C th t chi thanh ton v gi tr b chng
t cho ngi xut khu.

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Bi ging mn Thanh Ton Quc T

- Nu thy ph hp vi quy nh ca L/C th tin hnh tr tin hoc chp nhn hi phiu
(i vi L/C tr chm).
(8) Ngi xut khu nhn c tin
(9) Ngn hng pht hnh th tn dng trao b chng t cho nh nhp khu v pht lnh i
tin nh nhp khu.
(10) Nh nhp khu kim tra b chng t:
Nu thy ph hp vi quy nh ca L/C th n ngn hng lm th tc thanh ton, ngn
hng pht hnh k hu b chng t cho i nhn hng.
Nu thy khng ph hp vi quy nh ca L/C th nh nhp khu c quyn t chi
thanh ton.
3.3.5. Cc loi th tn dng ch yu:
a/ Th tn dng khng th hu ngang (Irrevocable L/C): L loi th tn dng m sau khi
c m, th Ngn hng pht hnh khng c sa i, b sung hay hy b trong thi hn
hiu lc ca L/C nu khng c s ng thun ca tt c cc bn c lin quan. Trong
thng mi quc t th tn dng ny c s dng ph bin nht.
b/ Th tn dng khng hy ngang, c xc nhn (Confirmed irrevocable L/C): L loi
th tn dng khng hy ngang, c mt ngn hng khc m bo tr tin theo yu cu
ca ngn hng pht hnh th tn dng.
c/ Th tn dng chuyn nhng (Transferable L/C): L loi th tn dng khng hu
ngang, trong cho php ngi hng li th nht chuyn nhng mt phn hay ton b
ngha v thc hin L/C cng nh quyn i tin m mnh c c cho mt hoc nhiu
ngi hng li th hai.

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Bi ging mn Thanh Ton Quc T

Chng 4:

B CHNG T TRONG THANH TON QUC T

4.1. Ho n thng mi (commercial invoice)
a. Khi nim:
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.
b. Tc dng ca ha n:
- Trong trng hp b chng t c hi phiu km theo, th ha n l cn c kim
tra ni dung i tin ca hi phiu; nu trong b chng t khng c hi phiu, th ha n
c tc dng thay th cho hi phiu, lm c s cho vic i tin v tr tin.
- Trong khai bo hi quan v mua bo him, ha n thng mi th hin gi tr hng
ha mua bn, lm c s cho vic tnh thu XNK v tnh s tin bo him.
- Nhng chi tit th hin trn ha n nh v hng ha, iu kin thanh ton v giao
hng, v vn ti, l nhng cn c i chiu v theo di vic thc hin hp ng
thng mi.
c. Hnh thc v ni dung
Ha n thng lp lm nhiu bn v c s dng trong cc vic khc nhau, ch
yu l gi cho ngi mua thng bo kt qu giao hng, ngi mua chun b nhp
hng v thanh ton; l chng t trong b chng t gi n ngn hng m L/C i tin;
gi cho cng ty bo him tnh ph bo him hng ha; gi cho c quan hi quan tnh
thu XNK,
Mu ha n thng do cc cng ty la chn v son tho. Tuy nhin, ha n cng
phi th hin y cc mc sau:
+ Tn v a ch ca nh NK
+ Tn v a ch ca nh XK
+ S tham chiu, ni v ngy thng pht hnh
+ iu kin c s giao hng
+ M t hng ha. Ch : m t hng ha phi ph hp vi m t hng ha trong hp
ng thng mi hay L/C.
+ S lng hng ha
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Bi ging mn Thanh Ton Quc T

+ Tng s tin
+ Ch k ca ngi XK. Ch : ch k ca ngi lp ha n khng nht thit phi
th hin.
4.2. Phiu ng gi (packing list)
L bn k khai tt c hng ha ng trong mt kin hng (thng hng, container,).
Phiu ng gi c lp khi ng gi hng ha. Phiu ng gi c t trong bao b sao
cho ngi mua c th d dng tm thy, cng c khi c trong mt ti gn bn ngoi
bao b.
Phiu ng gi to iu kin cho vic kim hng ha trong mi kin.
Phiu ng gi thng c lp thnh 3 bn:
+ Mt bn trong kin hng cho ngi nhn hng c th kim tra hng trong kin khi
cn, n l chng t i chiu hng ha thc t vi hng ha do ngi bn gi.
+ Mt bn km theo ha n thng mi v cc chng t khc lp thnh b chng t xut
trnh cho ngn hng lm c s thanh ton tin hng.
+ Mt bn cn li lp h s lu.
Ni dung ca phiu ng gi bao gm cc chi tit sau: tn ngi bn v ngi mua, tn
hng, s hiu hp ng, s L/C, tn tu, ngy bc hng, cng bc, cng d, s th t ca
kin hng, trng lng hng ha , th tch ca kin hng, s lng container v s
container,
4.3. T khai hi quan (Entry, Customs Declaration)
L nhng chi tit khai bo ca ch hng cho c quan hi quan thc hin th tc
hi quan khi xut khu hoc nhp khu hng ha.
4.4. Vn n ng bin (Ocean Bill of lading hay Marine Bill of lading thng
c vit tt l B/L):
a. Khi nim:
Vn n ng bin l mt chng t chuyn ch hng ha bng ng bin do
ngi chuyn ch (Carrier) hoc i l ca ngi chuyn ch (As only Agent) cp cho
ngi gi hng (Shipper) sau khi xp hng ln tu hoc sau khi nhn hng xp
ln tu.
b. Chc nng ca B/L:
Bill of Lading c ba chc nng c bn sau:
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Bi ging mn Thanh Ton Quc T

Th nht: B/L l mt bin lai nhn hng ca ngi chuyn ch pht hnh cho ngi gi
hng lm bng chng l nhn hng t ngi gi hng vi chng loi, s lng v tnh
trng hng ha nh ghi trn vn n.
Th hai: B/L l mt bng chng ca hp ng chuyn ch hng ha gia ngi gi hng
v ngi chuyn ch.
Th ba: Chc nng c bit quan trng: B/L l mt chng t s hu hng ha.
c. Cng dng ca B/L:
T cc chc nng k trn, B/L c th c dng :
* Lm cn c khai hi quan, lm th tc xut nhp khu hng ha.
* Lm ti liu v hng ha km theo trong b chng t thng mi ngi bn gi cho
ngi mua hoc ngn hng nhn thanh ton tin hng.
* Lm chng t mua bn, cm c v chuyn nhng hng ha.
* Lm cn c xc nh s lng hng c ngi bn gi cho ngi mua, da vo
ngi ta ghi s, thng k, theo di vic thc hin hp ng.
d. Phn loi B/L:
Cn c vo ph ch trn vn n, th B/L c th c chia lm 2 loi:
* Vn n hon ho (Clean B/L): l vn n khng c ph ch xu v hng ha v/hoc
bao b.
* Vn n khng hon ho (Unclean B/L): l loi vn n trn ngi chuyn ch c
ph ch xu v tnh trng hng ha v/hoc bao b. i vi cc loi B/L ny, ngn hng
s t chi thanh ton, tr khi c quy nh ring.
Cn c vo tnh trng bc xp hng ha, th B/L c chia lm 2 loi:
* Vn n bc hng ln tu (Shipped on board B/L): l vn n c cp cho ngi
gi hng khi hng ha nm trong khoang tu.
* Vn n nhn hng ch (Received for shipment B/L): l vn n c pht hnh
sau khi ngi chuyn ch nhn hng ch v trc khi hng ha c xp ln tu.
Trn B/L khng ghi r ngy thng hng ha c xp xung tu. Do vy, sau khi hng
ha c xp xung tu, ngi gi hng phi em vn n ny n hng tu i ly vn
n xp hng mi c gi tr thanh ton.

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Cn c vo quy nh v ngi nhn hng trn B/L, th c cc loi B/L sau:

* Vn n theo lnh (To order B/L): l vn n quy nh ngi chuyn ch s giao hng
theo lnh ca mt ngi no . V d nh giao theo lnh ca ngi gi hng (B/L to
order), hoc theo lnh ca ngn hng (B/L to the order of issuing bank).
* Vn n ch danh (B/L to a named person/ Straight B/L): l vn n trong c ghi
r tn v a ch ca ngi nhn hng (ghi mc Consignee v Notify). Do , hng
ch c th giao cho ngi c tn c ghi trn B/L.
* Vn n v danh (Bearer B/L): L loi vn n khng ghi tn ca ngi nhn hng, m
hng s c giao trc tip cho ngi cm vn n gc.
Loi vn n ny khng bo m an ton cho ch hng do c th b mt, b nh cp
hoc k xu c th li dng vn n ny la o.
Cn c vo hnh trnh chuyn ch, th c cc loi vn n nh:
* Vn n i thng: (Direct B/L): l vn n c cp trong trng hp hng ha c
ch thng t cng bc hng n cng d m khng chuyn ti dc ng.
* Vn n sut (Through B/L): l vn n c s dng trong trng hp hng ha c
chuyn ch t cng bc hng n cng d hng cui cng bng nhiu con tu, bi mt hay
nhiu ngi chuyn ch, ngha l hng ha phi chuyn ti dc ng.
Ngi cp vn n i sut phi chu trch nhim v hng ha trn chng ng t
cng xp n cng d cui cng.
Cn c vo phng thc thu tu, th c hai loi B/L:
* Vn n tu ch (Liner Bill of Lading):
Tu ch l tu ch hng chy thng xuyn trn 1 tuyn ng nht nh, gh vo
cc cng quy nh v theo 1 lch trnh nh trc. Nh vy, khi hng ha c gi
theo tu ch, ngi chuyn ch s cp cho ngi gi hng mt vn n, gi l vn n tu
ch.
Vn n tu ch l vn n c k pht cho ngi gi hng khi s dng tu ch
vn chuyn hng.
y l cc loi vn n thng thng, c s dng trong mua bn ngoi thng v
c ngn hng chp nhn thanh ton nu c lp theo ng quy nh ca L/C.

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* Vn n theo hp ng thu tu hay cn gi l vn n tu chuyn (Charter Party

B/L hoc Voyage Charter B/L):
Tu chuyn l tu c thu theo chuyn chuyn ch hng ha gia cc cng
theo yu cu ca ch hng m khng theo mt tuyn ng nht nh. Khi hng ha
c chuyn ch theo hp ng thu tu chuyn, th ch tu hay thuyn trng s pht
hnh 1 vn n tu chuyn.
Vn n tu chuyn l loi vn n c k pht cho ngi gi hng khi s dng
phng thc thu tu chuyn, vn n ny ph thuc vo hp ng thu tu.
y l loi B/L do thuyn trng ca tu cp, ch in mt mt trc, cn mt sau
trng nn cn c tn gi l B/L lng trng (Blank back B/L). Thng thng ngn hng s
t chi thanh ton cc loi B/L ny, tr khi c quy nh khc trong L/C.
4.5. Giy chng nhn xut x (Certificate of Origin C/O): c lp theo yu cu ca
nh NK.
L chng t do ngi sn xut hoc c quan c thm quyn ( Vit Nam l B
Cng Thng hoc y quyn Phng Thng Mi Cng nghip VN) cp xc nhn
ni sn xut hoc khai thc ra hng ha. i khi C/O cn l mt trong nhng chng t
quan trng c hng u i do tha mn mt s iu kin no .
* Cc loi C/O:
a. Form A: Giy chng nhn dng cho cc mt hng xut khu t cc nc chm v ang
pht trin sang cc nc cng nghip pht trin (24 nc thuc khi OECD) c
hng thu sut rt thp (t 0 n 3%) theo ch u i thu quan ph cp GSP
(Generalized system of Preferences).
b. Form B: dng cho hng ha cc loi xut khu i cc nc khc trn th gii.
c. Form X: dng cho c ph xut khu sang cc nc khng thuc hip hi c ph th
gii.
d. Form T: dng cho mt hng dt may xut khu sang th trng EU.
e. Form D: Dng thc hin H thng u i c hiu lc chung (CEPT Common
Effective Preferential Tariffs) ang c p dng gia cc nc ASEAN.
f. Form O: giy chng nhn dng cho hng c ph xut khu sang cc nc thuc hip
hi c ph th gii ICO (For Internal used only)

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4.6. Bo him n (Insurance Policy):

L chng t do cng ty bo him cp cho ngi mua bo him th hin nhng iu
kin chung v c tnh cht thng xuyn v quy nh trch nhim rng buc ca ngi bo
him.
Bo him n gm c 2 mt, mt trc ghi nhng iu khon c bn v thng tin v
hng ha tham gia bo him, tr gi bo him, ph bo him,; mt sau ghi y cc
iu kin v iu khon ca mt hp ng bo him, do nu c kin tng, ta n ch
cn cn c vo Bo him n xt x ch khng cn n hp ng bo him.
4.7. Ho n lnh s (Consular Invoice):
Nhm mc ch nh thu hng nhp khu, mt s nc nhp khu yu cu ha n
thng mi phi c xc nhn ca lnh s qun nc ti nc xut khu. Mc ch xc
nhn ca lnh s l nhm:
- Chng nhn nh xut khu khng bn ph gi hng ha.
- Cung cp thng tin v nhm hng phi chu thu l nh th no
- C tc dng thay th cho giy chng nhn xut x.
4.8. Ho n hi quan (Customs Invoice)
L ha n tnh ton tr gi hng theo gi tnh thu ca hi quan v tnh ton cc
khon l ph ca hi quan. Ha n ny ch yu dng trong khu tnh thu m khng c
gi tr l mt yu cu i tin, nn nhn chung khng c lu thng.
4.9. Giy chng nhn s lng (Contificate of quantity).
L chng t xc nhn s lng ca hng ho thc giao. Chng t ny c dng
nhiu trong trng hp hng ho mua bn l nhng hng tnh bng s lng (ci, chic)
nh: ch gi, thuc l ng bao, ru chai v.v... Giy ny c th do ngi bn cp, c th
do i din ngi mua ti nc ngi bn cp hoc mt cng ty gim nh cp.
4.10. Giy chng nhn trng lng (Certificate of Weight)
L chng t xc nhn trng lng ca hng ho thc giao, thng c dng trong
mua bn nhng hng m tr gi tnh trn c s trng lng.
4.11. 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 cc iu khon ca hp ng. Nu hp ng khng qui nh g khc, giy

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chng nhn phm cht c th do xng hoc X nghip sn xut hng ha cung cp, cng
c th do c quan kim nghim hng xut khu cp.
4.12. Giy chng nhn v sinh (Sanitary Certificate): Nhng chng t do c quan c
thm quyn ca nh nc cp cho ch hng xc nhn hng ha c p dng cc
bin php x l nhm m bo an ton cho ngi tiu dng v mt dch bnh, su hi,
nm c.... Thng s dng i vi hng ha thc phm nh bnh, ko, ru bia, rau qu,
hi sn ng lnh,
4.13. Giy chng nhn kim dch thc vt: (Phytosanitary Certificate)
Do c quan bo v v kim dch thc vt cp, xc nhn thc phm hoc sn phm
thc vt khng b nhim su bnh, v c coi l ph hp vi nhng quy nh kim dch
thc vt hin hnh ca nc nhp khu.
4.14. Giy chng nhn kim dch ng vt (Veterinary Certificate): Do c quan th y
cp khi hng ha l ng vt hoc c ngun gc ng vt hoc khi bao b ca chng l
ng vt, c kim tra khng mang vi trng gy bnh hoc c tim chng phng
bnh v x l chng cc dch bnh.

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