Nguyn Cng

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1. Tng quan v Incoterms

1.1. Khi nim
1.2. Lch s hnh thnh v pht trin
- Incoterms 1936 gm 7 iu kin: EXW, FCA , FOT/FOR,
FAS, FOB, C&F, CIF
- Incoterms 1953 gm 9 iu kin: B sung DES v DEQ
+ Nm 1967: B sung DAF v DDP
+ Nm 1976: B sung FOA
- Incoterms 1980 gm 14 iu kin: B sung CIP v CPT
- Incoterms 1990 gm 13 iu kin:
+ B FOA v FOT.
+ B sung DDU
- Incoterms 2000: Gi nguyn 13 iu kin nh
Incoterms 1990 song sa i 3 iu kin FCA, FAS v DEQ.
- Incoterms 2010: 11 iu kin
+ B DES, DEQ, DDU, DAF
+ B sung DAT, DAP
+ Mt s sa i khc

Khc bit c bn gia Incoterms 2010 v

Incoterms 2000
- Incoterms 2010 p dng cho c giao dch
-

ni a
B khi nim lan can tu
S lng iu kin, cch phn nhm
Giy php an ninh v h tr thng tin cn
thit ly giy php
Minh bch phn chia ph xp d ti bn bi
Bn hng theo chui Chuyn giao hng
c gi
Ngi bn FOB c th thu tu theo tp
qun hoc khi c ngi mua yu cu
EDI

1.3. Cc lu khi s dng Incoterms

L tp qun thng mi khng mang tnh
bt buc
Phi c dn chiu trong Hp ng
Nhng vn Incoterms gii quyt
Ghi r l phin bn nm no
Hai bn c quyn thay i, b sung, ct
gim cc trch nhim v ngha v
Incoterms ch l nhng nguyn tc gii
thch iu kin c s giao hng v khng
gii thch cc iu khon khc trong Hp
ng

Phng thng mi quc t

2. Incoterms 2000
2.1. Kt cu Incoterms 2000
2.1.1. Kt cu theo nhm
Nhm E: Gm 1 iu kin EXW.
Nhm F: Gm 3 iu kin: FCA, FAS v FOB.
Nhm C: Gm 4 iu kin: CFR, CIF, CPT v CIP.
Nhm D: Gm 5 iu kin: DAF, DES, DEQ, DDU
v DDP.
2.1.2. Kt cu theo loi hnh phng thc vn ti
c s dng
Cc iu kin FAS, FOB, CFR, CIF, DES, DEQ ch
p dng i vi vn ti ng bin v ng thu
ni a
Cc iu kin cn li p dng cho mi phng
thc vn ti, k c vn ti a phng thc.

INCOTERMS
Divided in 4 Main Groups
GROUP

TERM

COMPLETE NAME

GROUP E
DEPARTURE

EXW

Ex Works

GROUP F
MAIN CARRIAGE
UNPAID
FOB
GROUP C
CFR
MAIN CARRIAGE
PAID
CPT
CIP
GROUP D
ARRIVAL

DAF
DES
DEQ
DDU
DDP

FCA
FAS

CIF

Free Carrier
Free Alongside Ship
Free on Board
Cost and Freight
Cost, Insurance and Freight
Carriage paid to
Carriage and Insurance paid to
Delivered
Delivered
Delivered
Delivered
Delivered

at frontier
ex ship
ex Quay
Duty unpaid
Duty paid

BN BN

BN MUA

A1

Cung cp hng theo H

B1

Tr tin hng

A2

Giy php v cc th tc

B2

Giy php v cc th tc

A3

Cc H vn ti v bo
him

B3

Cc H vn ti v bo
him

A4

Giao hng

B4

Nhn hng

A5

Di chuyn ri ro

B5

Di chuyn ri ro

A6

Phn chia chi ph

B6

Phn chia chi ph

A7

Thng bo cho ngi mua B7

Thng bo cho ngi bn

A8

Bng chng v vic GH

B8

Bng chng v vic GH

A9

Kim tra Bao b K

m hiu

B9

Kim tra hng ha

A10 Cc ngha v khc

B10 Cc ngha v khc

Ngha v ca ngi bn
Nhm E

Nhm F

Nhm C

Nhm D

EXW

FCA, FAS,
FOB

CPT, CIP;
CFR, CIF,

DAF, DES,
DEQ, DDU,
DDP,

c im

Ngi bn Cc vn
chu ngha chuyn chnh
v ti
cha tr
thiu

Cc vn
Hng ha
chuyn chnh phi n
tr
im ch
quy nh

a im di
chuyn ri ro

Ni i

Ni i

Ni i

Ni n

Thu
Bn mua
phng tin
VT

Bn mua

Bn bn

Bn bn

Tin hnh Bn mua

th tc XK

Bn bn

Bn bn

Bn bn

Tin hng Bn mua

th tc NK

Bn mua

Bn mua Bn mua:
DES, DEQ,
DDU, DAF
Bn bn: DDP

S Incoterms 2000
(a im di chuyn ri ro xa dn c s ngi
bn)
DAF
(*)

FAS
FOB

EXW

FCA

CFR

CPT
CIF
CIP

Nc XK

Cng
bin

Bi
n

Vn
ti
Quc
t

DES
DDU
DEQ

DDP

Cng bin

Nc NK

S Incoterms 2010
Minh ha a im giao hng kt hp ngha
v ngi bn
DAP*

FAS
FOB
EXW

FCA

CFR

CPT
CIF
CIP

Nc XK

Cng
bin

DAP
Bi
n

Vn
ti
Quc
t

DAP

DAT

DAT

DDP

Cng bin

Nc NK

Kt cu Incoterms 2010 theo phng thc

vn ti tng ng
Tn iu kin
Phng thc vn ti
EXW Giao hng ti xng
Mi phng tin vn ti
FCA Giao hng cho ngi chuyn ch Mi phng tin vn ti
CPT Cc ph tr ti ch
Mi phng tin vn ti
CIP Cc ph v bo him tr ti ch
DAT Giao hng ti bn
DAP Giao hng ti ni n
DDP Giao hng ti ch np thu
FAS Giao hng dc mn tu
FOB Giao hng ln tu
CFR Tin hng v cc ph
CIF Tin hng, bo him, v cc ph

Mi phng tin vn ti
Mi phng tin vn ti
Mi phng tin vn ti
Mi phng tin vn ti
VT bin+thy ni a
VT bin+thy ni a
VT bin+thy ni a
VT bin+thy ni a
14

Nhm E

1 EXW Exworks

C s ngi
bn

Giao hng ti
xng

Nhm F
Cc
chng
chnh
cha tr

2 FCA Free Carrier

3 FAS Free Along Ship
4 FOB Free On Board

Cng i
Port of
Shipment

Giao cho ngi

vn ti
Giao dc mn tu
Giao hng trn
tu

Nhm C
Cc
chng
chnh
tr

5 CPT Carriage Paid

To
6 CIP Carriage &
Insurances Paid to
7 CFR Costs and
Freights
8 CIF Costs,
Insurances & Frieghts

a im ch
Place of
destination
Cng n Port of
Destination

Cc ph tr ti
ich
Cc ph v ph
bn him tr ti
ich
Tin hng v cc
ph
Tin hng, ph
bo him v cc
ph

Nhm D
Giao
hng ti

9 DAT Delivered at
Terminal
10 DAP Delivered at

Giao hng ti bn
a im ch n
15
(Place of

16

A1
A2

BN BN
Cung cp hng theo H
Giy php, kim tra an
ninh v cc th tc

B1
B2

BN MUA
Tr tin hng
Giy php, kim tra an
ninh v cc th tc

A3

Cc H vn ti v bo
him

B3

Cc H vn ti v bo
him

A4
A5

Giao hng
Di chuyn ri ro

B4
B5

Nhn hng
Di chuyn ri ro

A6
A7

Phn chia chi ph

B6
Thng bo cho ngi mua B7
Chng t giao hng
B8

Phn chia chi ph

Thng bo cho ngi bn

Kim tra Bao b K

m hiu

Kim tra hng ha

A8
A9

B9

Bng chng v vic GH

A10 H tr thng tin v cc chi B10 H tr thng tin v cc

ph lin quan
chi ph lin quan

2.2. Gii thiu cc iu kin Incoterms

2010
1) EXW EX WORKS ( Giao ti xng)
Cch quy nh: EXW a im quy nh
EXW Toyota Vit Nam, Vnh phc, Vit Nam
Incoterms 2010
Tng quan: Ri ro v hng ha s c
chuyn t ngi bn sang ngi mua k t khi
ngi bn giao hng cho ngi mua ti xng
ca mnh
Ngha v chnh ca ngi bn
- Chun b hng ho theo ng H, kim tra,
bao b, k m hiu
- Giao hng cha bc ln ptvt ca ngi bn

Ngha v chnh ca ngi mua

- K H vn ti, tr cc chuyn ch hng ha

- Nhn hng, chu mi ri ro, chi ph lin quan
ti hng ha k t khi ngi bn hon thnh
ngha v giao hng.
- Thng quan xut khu, nhp khu
Lu :
- Mi phng thc vn ti
- Thch hp vi giao dch ni a
- Cn c la chn iu kin EXW
+ Ngi mua c kh nng lm th tc thng
quan, vn ti
+ Ngi mua c i din ti nc XK
+ Th trng thuc v ngi bn,
+ Thng c cc nh NK ln s dng khi
mua hng t nhng nh XK nh.
- Ngi bn thng khng c gi l ngi XK

EXW

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

KHO HNG

2) FCA Free Carrier (Giao cho ngi chuyn

ch)
Cch quy nh: FCA a im giao hng quy nh
FCA Sn bay Ni bi, Vit Nam Incoterms 2010.
Tng quan: Ngi bn hon thnh ngha v giao
hng sau khi giao hng cho ngi mua thng
qua ngi vn ti u tin do ngi mua ch nh
ti a im quy nh.
Ngha v chnh ca ngi bn
+ Giao hng cho ngi chuyn ch quy nh ti
a im quy nh nm trong nc ngi bn
+ Bc hng ln phng tin vn ti ca ngi
mua nu a im giao hng l ti c s ca mnh
hoc giao hng cho ngi vn ti trn phng tin
vn ti ch n cha d ra nu giao ti mt a
im khc c s ca mnh (im khc bit gia
Incoterms 2000 vi Incoterms 1990)
+ Thng quan xut khu
+ Cung cp chng t giao hng.

Ngha v chnh ca ngi mua

+ Ch nh ngi vn ti, k H vn ti v tr
cc ph
+ Thng bo cho ngi bn v thi gian v
a im giao hng.
+ Chu mi ri ro v mt mt, h hng hng
ha k t khi ngi bn hon thnh vic
giao hng cho ngi chuyn ch do mnh ch
nh.
Lu :
+ Mi phng thc vn ti, c bit khi vn
ti bng container.
+ Nn s dng FCA thay FOB nu khng c
nh giao hng trn tu.
+ Vic phn chia ngha v bc d hng ha

FCA

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

CONTAINER

3) CPT Carriage paid to : Cc ph tr ti

Cch quy nh: CPT a im ch quy nh
CPT Noibai Airport, Vietnam Incoterms 2010
Tng quan: ngi bn hon thnh ngha v
giao hng sau khi giao cho ngi vn ti do chnh
mnh thu
Ngha v chnh ca ngi bn
+ Thng quan XK
+ Thu phng tin vn ti, tr cc, tr ph d
hng ti im ch nu chi ph ny c trong HVT.
+ Giao hng cho ngi vn ti m mnh ch nh
+ Cung cp bng chng giao hng

Ngha v chnh ca ngi mua

+ Nhn hng, chu di chuyn ri ro

+ Chu mi chi ph v hng ha trn ng vn
chuyn cng nh chi ph d hng ti ni n
nu nhng chi ph ny cha nm trong cc
ph vn ti.
Lu :
- CPT dng cho mi phng thc vn ti k c
vn ti a phng thc
- Nn s dng CPT thay cho CFR nu khng c
nh giao hng ln tu.

CPT

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

4) CIP Carriage and Insurance paid

to: Cc ph v bo him tr ti.
Cch quy nh: CIP a im ch quy
nh
CIP Noibai airport, Vietnam Incoterms
2000
Tng quan: iu kin ny hon ton

tng t vi CPT song ch khc l ngi

bn c thm ngha v mua bo him
cho hng ha. Vic mua bo him c
thc hin tng t nh iu kin CIF

CIP

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

5) DAT (Deliver at terminal) Giao

ti
bnquy nh: DAT cng Hi Phng,
Cch

Vit Nam Incoterms 2010

Tng quan: Ngi bn chu mi ri ro v
chi ph a hng ti v d hng ti bn
n quy nh
Ngha v ngi bn:
- Thng quan XK
- Thu ptvt
- t hng ha d di s nh ot
ca ngi mua
- Chng t giao hng
- Thng bo giao hng

Ngha v ngi mua:

- Thng bo giao hng
- Nhn hng, nhn ri ro
- Thng quan NK

DAT

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua ch
a im chuyn giao

6) DAP Deliver at Place (Giao ti ni

n)
Cch quy nh: DAP Cng ty May 10, c

Giang, Gia Lm, H Ni, VN

Tng quan: Ngi bn hon thnh giao hng
khi t hng ha di s nh ot ca ngi
mua trn ptvt cha d ti ni n quy nh
Ngha v ngi bn:
- Thng quan XK
- Thu ptvt, tr cc v chi ph d nu thuc
cc
- Giao hng ti ni n
- Chng t giao hng

Ngha v ngi mua:

- Thng bo giao hng
- Thng quan NK
- Nhn hng, nhn di chuyn ri ro
- D hng, tr ph d nu khng thuc cc ph
Lu :

Ngi mua khng thc hin c ngha v

thng quan NK
??? So snh DAT v DAT

7) DDP Delivered Duty Paid: giao hng

ti ch np thu.
Cch quy nh: DDP a im ch quy nh
DDU Noibai airport, Vietnam Incoterms 2000
Tng quan: Ngi bn chu mi chi ph v
ri ro v hng ha cho ti khi t hng ha
thng quan nhp khu di s nh ot ca
ngi mua ti a im quy nh nc ngi
mua
Ngha v chnh ca ngi bn
+ Thng quan XNK
+ Thu phng tin vn ti, tr cc, tr ph
d nu thuc cc
+ t hng ha di s nh ot ca ngi
mua trn phng tin vn ti, cha d xung
+ Cung cp chng t vn ti ngi mua
nhn hng

Ngha v chnh ca ngi mua

+ Thng quan NK
+ Nhn hng, chu di chuyn ri ro
+ D hng, tr ph d nu khng thuc cc
Lu khi s dng DDP
Ngi bn c kh nng thng quan NK
Ngi bn c sn phm cnh tranh ti nc NK
Ngi mua thng khng c gi l ngi NK
Cm t np thu = Thng quan NK
Nhng chi ph chnh thc

DDP

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im giao hng

8) FAS Free Along Side Ship (giao dc

mn tu)
Cch quy nh: FAS cng bc hng quy nh
FAS cng Hi Phng, Vit Nam Incoterms
2010
Tng quan : Ngi bn hon thnh ngha
v giao hng sau khi t hng dc mn con
tu do ngi mua ch nh ti cng bc
hng
Ngha v chnh ca ngi bn
- Thng quan xut khu (im khc bit
gia Incoterms 2000 vi Incoterms 1990)
- Giao hng dc mn tu
- Cung cp chng t giao hng

Ngha v chnh ca ngi mua

- K kt hp ng vn ti thu
tu, tr cc
- Tip nhn hng ha, chu di
chuyn ri ro
Lu :
- Vn ti bin, thu ni a
- Thay i ngha v thng quan
XK
- Hng ng trong container nn
chuyn sang dng FCA

FAS

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

9) FOB Free on board (giao hng trn tu)

Cch quy nh: FOB cng bc quy nh
FOB cng Hi Phng, Vit Nam Incoterms 2010
Tng quan: Ngi bn hon thnh ngha v
giao hng sau khi giao hng trn tu ti
cng bc hng.
Ngha v chnh ca ngi bn
- Lm th tc thng quan xut khu
- Giao hng trn tu
- Cung cp bng chng giao hng
- Tr ph bc hng ln tu nu ph ny khng bao
gm trong cc vn ti.
- Thng bo giao hng

Ngha v chnh ca ngi mua

- K kt hp ng vn ti thu tu, tr cc ph

v chi ph bc hng nu chi ph ny thuc cc

ph
- Thng bo giao hng
- Chu mi ri ro v mt mt v h hng hng
ha k t khi hng c giao trn tu
Lu
- FOB ch s dng cho vn ti ng bin hoc
ng thy ni a
- C rt nhiu loi FOB
- Khng nn s dng nhng thut ng vn ti
nh FI, FO, FIO... (min bc/d...).
- Ch tp qun cng
- Ly B/L cng nhanh cng tt nhm trnh ri
ro.
- Nn s dng FCA thay FOB nu khng c

S dng FCA thay FOB s mang li nhng li

ch sau
+ Di chuyn ri ro sm hn
+ Ri ro khi giao hng t hn
+ Chu t chi ph hn
+ Gim thi gian giao dch, thu hi c tin
hng nhanh hn

FOB

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

Tu ch container
LO/LO
FOB

FAS

10) CFR Cost and Freight (Tin hng v

cc)
Cch quy nh: CFR cng n quy nh
CFR cng Hi phng, Vit Nam Incoterms 2010
Tng quan: Ngi bn hon thnh ngha v giao hng
sau khi giao hng trn tu ti cng bc hng.

Ngha v chnh ca ngi bn:

- K kt hp ng vn ti thu tu, tr cc
- Thng quan xut khu hng ha
- Giao hng trn tu
- Cung cp chng t vn ti hon ho
- Tr chi ph d hng cng n nu tnh

trong cc vn chuyn.

Ngha v chnh ca ngi mua

- Nhn hng, chu di chuyn ri ro
- Tr cc chi ph nu cha c tnh vo tin cc
- Thng quan NK
Ngha v thu tu

- Thu theo quy nh ca HMB

- Thu theo Incoterms:
+ Thu mt con tu i bin (Seagoing Vessel)
+ Thu tu ph hp vi tnh cht ca hng ha
+ Tu i theo hnh trnh thng thng
+ Thu tu theo nhng iu kin thng thng

Lu :

- a im di chuyn ri ro khng trng vi

a im phn chia chi ph
- Ch tp qun cng n
- Ngi mua nn ch ti thi gian dnh
cho vic d hng ti ni n
- Khng nn quy nh thi gian n theo
iu kin CIF (v cc iu kin nhm C ni
chung
- Khng s dng nhng cch vit tt khc:
C+F, CNF, C&F
- Nu khng c nh giao hng trn tu
th nn s dng CPT thay CFR

CFR

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

Xp hng trong
pallet vo hm tu

11) CIF - Cost, Insurance and

Freight (tin hng, ph bo him
v cc ph)
Cch quy nh: CIF cng n quy nh
CIF cng Hi Phng, Vit Nam
Incoterms 2010.
Tng quan: Bn cht ging CFR, khc
bit duy nht l ngi bn CIF c thm
ngha v mua bo him cho hng ho
v cung cp chng t bo him cho
ngi mua.

Ngha v mua bo him

- Mua BH theo quy nh ca HMB

- Nu H khng quy nh th mua BH nh sau:
+ Mua ti 1 cng ty bo him c uy tn.
+ Gi tr bo him = 110% tng Gi CIF
+ Mua bng ng tin ca hp ng
+ Mua bo him theo iu kin ti thiu iu kin C ca Hip hi nhng ngi bo
him London.
+ Thi hn bo him: Phi bo v c ngi
mua v mt mt h hng hng ho trong sut
qu trnh vn chuyn.
+ Giy chng nhn bo him hay bo him
n c tnh chuyn nhng.

CIF

Ri ro do ngi bn chu
Chi ph do ngi bn chu

Ri ro do ngi mua chu

Chi ph do ngi mua chu
a im chuyn giao

Container ti cng

Cu cng

QUAY

3.Mt s iu kin c s giao hng

khc trong TMQT
FOB berth terms : FOB tu ch
FOB stowed : FOB xp hng
FOB trimmed
: FOB san hng
FOB shipment to destination: FOB ch ti
ch
FOB under tackle
: FOB di cn
cu
CFR afloat : CFR hng ni
CFR/CIF landed : CFR/CIF ln b
CFR liner term : CFR tu ch
CFR FO, FI, FIO : CFR Free Out/
Free In/

4.iu kin c s giao hng theo Tp

qun thng mi M
FOB ( named inland carrier at named inland
point of departure): FOB (ngi chuyn ch ni
a quy nh ti im khi hnh ni a quy
nh)
FOB (named inland carrier at named inland
point of departure) Freight Prepaid to (named
point of exportation): FOB (ngi chuyn ch
ni a quy nh ti im khi hnh ni a quy
nh) cc ph tr trc ti (im xut khu
quy nh).
FOB (named inland carrier at named inland
point of departure) Freight Allowed to (named
point): FOB ( ngi chuyn ch ni a quy nh
ti im khi hnh ni a quy nh) cc ph
tr ti ( im quy nh).

FOB ( named inland carrier at named point

of exportation) - FOB ( ngi chuyn ch ni
a quy nh ti im xut khu quy nh)
FOB vessel ( named port of shipment) FOB tu bin (cng bc hng quy nh)
FOB ( named inland point in country of
importation )- FOB (im ni a quy nh
nc nhp khu)