TRUONG £)~I HQC KINH TE TP.

HO CHi MINH

GIAo TRiNH

,.., A.

KYTHUAT

•

NGOAITHDONG

•

... ~ ...

PGS.TS. £)OAN THI HONG VAN

NHA XUATSAN TH6NG KE 10-2005

LOINOIElAU

Trong xu thi toan cliu hoa di~n ra soi d9n9 khdp hanh tinh, ndn kinh tl Vi~t Nam dang tUng buoc h9i nhgp vm nen kinn tl khu VlfC va thl gitii, thi ngofli thuanq tn] thanh hoat d9n9 khong thi thilu ala cdc doanh nqhiep.

Mu6n hoat d9n9 ngofli thuonq co hi~u qua thi cdc doanh nghi~p clin c6 chuuen gia gioi nghi¢p v¥ nqoai thuana. Chinh vi VrlY, mrt Irong nhitng m6n hoc chinh ala chuuen nganh Nqoai thuonq la "Kg thu~t nqoai thuonq" - m6n hoc cung cap cho sinh uien nhitng kien thuc co ban ve nghi¢p uu nqoai thutmq, giup ho c6 thi trd ttumh nhtlng nh« qudn tri ngot;li thucJng gioi sau nay.

ni phuc v¥ cho vi~c gidng dt;ly m6n hoc thea phuonq phap mai, tien lien, chung toi dd bien soan cu6n sdch "Kg thuat ngofli thuonq", sat vat n9i dung ala mon hoc, nhdm cung cap cho sinh vien m9t cacn h¢ thlng, khoa hoc, dliy dil va chi hOe! cdc kiln thuc v€ kg thw7! ngofli thuonq.

Culn sacn dUf/c xud! bdn [lin dOu lien uao ruim 1992 va dd dU(fc sua d6i, b6 sung, tdi bdn nhieu [lin, dd phuc ou ban aoc ngay m9t t6t hem. Thang 7 ndm 1999, cu6n sach dd duac H9i dong IOwa hoc ala TruOng Da! hoc Kinh tl th6ng qua va cong nh4n fa gido trinn chutln dd phuc ou cho gidng d(ly Kfj thurlt Nqoai thuonq Irong truiJng.

IAn xud! ban nay cuon sacl: c6 12 chuonq chinh, chia thanh 4 phiin:

Phiin I: Nhitng kiln thuc ca ban di dam phdn, ky ke! va t6 chuc thuc hi~n h(lp di5ng ngofli thuffng.

phiin II: Kg thw7! dam phdn hop d6ng ngor;li thuanq. Phiin III: H(Ip diing ngor;zi thuonq.

Phiin IV: T6 chUc thuc hi~n hap d6ng ngofli thuonq

Ngoiii ra con co Chuang mel ddu va Phdn phu luc.

Cu6n stich khi5ng chi giup ich cho sinh uien dai hoc, cao hoc chuyen ngiinh Nqoa! thuang vii cdc chuuen nqanh khdc: Kinh doanh quae te; ThUdng mai, Marketing, Qudn tri kinh doanh, Kl toan, trona vi~c nghien CUu cdc man hoc "Ky thugt nqoai thuanq", "Oudn tri Nqoai thuonq" rna con ld tai [i~u tham khdo b6 ich cho cac doanh nghi~p.

Tii khz" duac cong nM-n ld gido trinh chudn ala nha fn((jng, cuon sdcn dO. duoc sua adi, b6 sung, tdi ban 5 [lin. Trong [tin tai ban thu ndm nay, gitio trinh tiep tuc duac c~p nh~t, b6 sung nht1'ng /dIn thiic mai, sda d6i cd v~ mgt n9i dung [tin hinh thiic d{ phuc VI! ban doc tot han. Chung tot' rat mong nhdn duac su dong gop chan thann ala quy doc gid d{ gido trinh nay ngay cang hoiin thien han nua.

Xin fran trpng cdm onl

PGS. TS. BoAN THt H6NG VAN

II

K9 mu8T NGOtJI mUONG

Ml)C LVC

Trang

LCfin6id~u MQc luc Chuang md d~u

PHAN1. NHiJNG KIEN THUC COBAN DE DAM PHAN, KY KET vA TO CHUC THVC HI¢N -H(jP

DONG NGO~I THUONG 5

CHlJdNG I. INCOTERMS (International Commercial Terms

- Cac di~u ki~n thmmg mal qu6c t~) 7

I. Gidi thieu chung v~ INCOTERMS 7

1. Muc dich va pham vi irng dung cua Incoterms 7

2. Lich su phat tri~n cua Incoterms 8

II. Dinh nghia t6m t~t cac thuat ngu cua Incoterms 2000 12

1. EXW ( .. named place) 12

2. FCA ( .. named place) 13

3. FAS ( named port of shipment) 13

4. FOB ( named port of shipment) 14

5. CPR ( named port of destination) 14

6. CIF ( named port of destination) 14

7. CPT ( named place of destination) 15

8. CIP ( named place of destination) 16

9. DAF ( .. named place) 16

10. DES ( ... named port of destination) 17

11. DEQ (. .. named port of destination) 17

12. DDU ( named place of destination) 18

13. DDP ( named place of destination) 18

III. Lua chon Incoterms 19

IV. Nhii'ng bien dang cua Incoterms T6m t~t Chuang I

Bai t~p Chirong I

21 25 26

K9 1HU~T N~I1HUONG

CHU<1NG II. cAC PHUONG rnuc THANH TOAN oooc TE

CHU YEU 33

1. Tra ti~n m~t (In cast) . 34

II. Phuong thuc ghi s6 (Open account) 34

III. Thanh toan trong buon ban d6i lu'U 35

IV. Phuong thttc nho thu (Collection) 36

1. Khai niem 36

2. Qui trmh nghiep vu 42

V. Phuong thuc chuyen ti~n (Remittance) 44

1. Khai niern 44

2. Hinh thuc chuy€n tien 45

3. Qui trmh nghiep vu 45

4. V~n dung 46

VI. Phuong thuc giao chirng tit tra tien (Cash Against

Documents - CAD) 48

1. Khai niern 48

2. Qui trlnh nghiep vu 48

3. Truong hop ap dung 49

VII. Phuong thuc tin dung chung til' (Documentary Credits) 49

1. Khai niern 50

2. Qui trlnh nghiep vu 53

3. Thu tin dung (Letter of Credit) 55

4. V~n dung 73

VIII. Cac van ban, qui dinh dlf\JC ap dung trong thanh toan

qu6c te' 81

1. UCP va UCP 500 81

2. URC 522 84

3. URR 525 84

4. ISP 98 84

T6m uh Chu'dng II 85

Bfli t~p Chirong II 86

PHAN II. Ki THU! T DA.M PHAN H{jP DONG NGO~I

THlfONG 91

K9 ntUeT NGOfJI THtIONe

CHUaNG III • NHUNG VAN DE L Y LU!N co BAN VE

DAMPHAN 93

1. Khai niem 93

II. £)~e di~m ella dam phan 94

III. Cac nguyen hie co ban va nhii'ng sai l~m thuong mae

trong dam phan 96

1. NhO'ng nguyen tac co ban dn nam vii'ng 96

2. Nhirng sai l~m thuong mac phai trong dam phan 97

IV. Cac ki~u dam phan 99

1. Cac phong each tiep can van d~ 99

2. Cac ki~u dam phan 100

V. Ky nang cua mot nha dam phan 104

T6m tat Chu'Clng III 105

Bai t~p Chuong III lOS

CHUaNG IV. QUA TRINH DAM PHAN H(jP DONG

NGO~I THUdNG 107

Giai doan 1- Giai dean chu§n bi 107

A. ChuRn hj chung cho moi cuoc dam phan hop dang

ngoai thuang 107

1. Ngon ngit 108

2. Thong tin 109

3. Chu§n bi nang luc 113

4. Chu§n bi thai gian va dia diem 114

B.Nhilng cong vi?c cdn chudn hi truce m¢l cuoc dam

phdn qt thl 115

1. Thitt l~p nhitng muc tieu can thirong hrong 115

2. Danh gia lai d6i tac 116

3. Danh gia lai di€m manh, di~m ytu cua chfnh mlnh 117

4. L~p phuong an kinh doanh 117

5. Xay dung chie'n hroc dam phan va tien hanh &m

phanthu 118

Giai doan 2- Giai doan tiep xuc 119

1. Nhap d~ " .~ 119

2. Khai thac thong tin d€ hi~u biet I1nnluJu r; .: 120

HI 'lHutT ~11H\IGNG

Giai dean 3- Giai doan dam phan 120

1. DU'a ra yeu c~u vii l~ng nghe d6i tac trinh bay 120

2. Nhan va dua ra nhU'Qng bi) 121

3. Pha vB nhtrng be'tife 122

4. Tie'n tdi thea thu~n 122

Giai doan 4- Giai doan k6t thuc - Ky ke'thQp d6ng 123

Giai dean 5 - Giai doan rut kinh nghiem 123

Tom tAt ChU'dng IV 125

Bai t~p Chunng IV 126

CHUdNG V. KY THU! T BAM PHAN H(jP a6NG NGO~I

THU'dNG 127

I. Dam phan bang thir 128

1. Hlnh thuc eua mot thu thuong mai 128

2. Cach vie't thuthirong mai 129

II. Dam phan bang each g~p m~t tnrc tifp 140

1. N¢i dung dam phan hop d6ng ngoai thuong 140

2. Ky thu~t dam phan 141

Tom t~t Chuong V 151

Bai t~p Chirong V 152

PHAN In. HQP DONG NGOJ).I TmJONG 153

CmJdNG VI. HQp BONG MUA BAN HANG HOA

QUOCTE 155

1. Gidi thi~u khai quat v~ hop d6ng mua ban hang hoa

quec te'. . 155

1. Khcii niem 155

2. Phan loai bQP d6ng mua ban hang hoa qu6c te'. 157

3. KGt ca'u ella hop d6ng mot van ban. 159

II. Ni)i dung cac di~u ki~n va €lieu khodn cua mot hop

d6ng mua ban hang hoa qu6c t6. 161

1. Teo hang (Commodity). 161

2. Cha't lU'Qng (Quality). 162

3. S6lttQng (Quantity). 166

4. Giao hang (Shipment! Delivery). 169

'"

K9 THU8T NGO",I THUaNG

5. Gia ca (Price) 172

6. Thanh toan (Settlement payment) 175

7. Bao bl va ky rna hi~u (Packing and marking) 177

8. Bao hanh (Warranty) 178

9. Phat va b5i thtrong thic$t hai (Penalty) 179

10. Bao hi~m (Insurance) 180

11. Ba't khii khang (Force majeure) 180

12. Khitu nai (Claim) 181

13. Tn;mg tai (Arbitration) 182

III. M()t s6 h'1IJ d6ng d€ sinh vien tharn khao 182

1. HQp d6ng xua't kh§u gao 182

2. HQP d6ng nhap khdu phan bon 192

Torn Hit Chircng VI 198

Bai t~p Chucng VI 202

A: A A' #II'

CHlJdNG VII. H{]P DONG GIA CONG QUOC TE 203

I. Kh<ii niem gia cDng, 203

II. Qui dinn cua Nha mrdc Vic$t Naro vt heat d¢ng

gia cong 205

III. Philn loai 208

N. HQP d6ng gia cong 210

1. Khai niem 210

2. NQi dung hop d5ng gia cong 210

V. NhiYng va'n dt dn chu y trong gia cong quoc te'. 215

T6m t~t chuong VII 216

Bai tap chuong VII 217

CHlfONG VIII. H(iP DONG CHUYEN GIAO

CONG NG$ 229

I. C6ng ngh~ va nhung va'n d6 c6 lien quan 229

1. Dinh nghia cong ngh~ 229

2. Phan loai cong nghe 232

3. Ngudn g6'c e6ng ngh~ 233

4. Thi tnrong va cac lu6ng cong nghe 233

II. Chuy~n giao cong nghe (CGCN) 234

1. Khai niem CGCN 234

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K9 THU~T NGOfJI THUONG

2. Cac khai niern lien quan dtn CGCN 236

3. Philn loai hoat dQng CGCN 237

4. Co sd phap 19 trong CGCN vao CGCN vao Vif$t Nam 238

III. H<;1p d6ng chuyen giao cong nghf$ 239

1. Khaj niern 239

2. NQi dung cua hop dong CGCN - 240

IV. H<;1p d6ng mau v~ CGCN cua ESCAP 245

Tom tat Chuong VIII 261

Bai t~p Chuong VIII 262

PHAN IV. TO CHUC THVC HltN H(jP DONG NGO~I

THUONG 263

CHUaNG IX. TO CHUC THljC HItN H<JP DONG XNK 265

I. T6 chuc thuc hien hop d6ng xua't kh§u 265

1. Lam thu tuc xua't kh§'u theo qui dinh ciia Nha nude 265

2. Thuc hien nhfi'ng cong viec bU'de d~u cua khau thanh -

toan 266

3. Chu§n bi hang hoa d€ xua't khfiu 267

4. Kiern tra hang xuat khfiu 269

5. Lam tho tuc hiB quan 270

6. Thue phirong ti~n v~n tiii 270

7. Giao hang eho ngU'CJi v~n hE 272

8. Mua bao hi€m eho hang hoa XK . 276

9. L~p bQ chUng til' thanh toan 277

10. Khie'u nai 279

11. Thanh 19 hop d5ng 279

II. T6 clurc thuc hien hop ddng nhap kh§u 279

1. Lam tho tuc nh~p khfiu thee qui dinh cua Nha mide 279

2. Thuc hien nhii'ng cong viec budc d§u ciia khau thanh

toan 279

3. Thue phuong tien v~n tili 286

4. Mua bao hi€m 286

5. Lam thu tuc hili quan 286

6. Nhan hang 286

7. Kiern tra hang nh~p khfiu 289

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H9 THU~T N~I THUGNG

8. Khie'u nai

9. Thanh toan

10. Thanh ly hop d6ng Tom tat Chuang IX Bai t~p Chuang IX

290 292 292 292 293

CHUaNG X cxc CHONG Tit THl1CSNG siJ DUNG TRONG

"..; ...... (III,? •

KINH DOANH XUAT NH~P KHAU 295

I. H6a don thuong mai "

1. Ban chit, cong dung

2. Quidinh cua UCP 500 ve hoa don thuong rnai

3. Nhung di~m dn hru y khi l~p va kiim tra hoa don thuong mai

II. V ~n don dirong bi€n (BIL)

1. Ban chftt, cong dung, phan loai BIL

2. Qui dinh cua UCP 500 ve BIL

3. Nht1ng nQi dung din hru y khi l~p va ki~m tra BIL

III. Chung tit bao hi€m

1. Ban chii't, nQi dung cua chirng ttl' bdo hi~m

2. Qui dinh cua VCP 500 v~ chrmg tit bao hi€m

3. Nhifng nQi dung dnhtu y khi l~p va kiErn tra chtrng tabaa hi~m

IV. Giii'y chimg nh~npham chftt

V. Giay chung nh~n so' hi'Qngl Trong 111l,1ng

1. Ban chlt

2. Nhilng n(H dung cdn htu y khi ki~m tra gifty chUng nh3n s6 1110ngl trong luong

VI. Gi!y clumg nh~n xu!t xU' (C/O)

1. Ban cha't, n¢i dung

2. Cac loai C/O

3. Nhihtg noi dung dn Iuu y khi l~p va kiGm tra C/O VII. Gia'y chirng nh~n kiGm dich va gi!y chdng nh~n v~ sinh

VIII. Phie'u d6ng g6i

IX. Thuan lOi h6a thirong mai 1. Thuan lOi hoa thuong mai

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2. M§u ehii thie't ke' ella Lien hiep quO'e dung eho chUng

ttt thuong mai 323

T6m ta:t Chuong X 323

Bai t~p Chirong X 324

cHlJ'CfNG XI. NGHltp vu HAl QUAN 331

I. Hili quan - ChU'e nang, nhiern vu ella Hai quan 331

1. Hai quan 331

2. Chtrc nang, nniern vu cua Hai quan 333

II. Vai tro ella Hai quan 334

III. Xu huong phat tri€n ella Hai quan the' gidi va cac

C6ng ttde, Hiep dinh qu6e tt'! eo lien quan 336

1.Xu httdng phat tri~n ella Hai quan trong di€u kien

hOi nhap kinh t€ quoc tt'! 336

2.Cae C6ng ttde, Hiep dinh quae t€ v€ Hai quan 337

IV. Co so phap ly eho heat dong ella ~iii quan Viet Nam 343 1.Cac Cong ttdc, Hiep dinh Qu6c te rna VN aa ky kt'!t va

Tham gia 344

2.Phap lu~t Vic$t Nam v6 Hai quan va lien quan de'n

Haiquan 344

V. Nghiep V1,l Hili quan 350

l.Nghi~p VI,1 ki~m tra, giam sat Hai quan 350

2.Nghic$p vu ki~m soat Hai quan 363

3.Nghic$p V1,l xu ly t6 tung Hai quan 363

T6m tAt Chttdng XI 365

Bai t~p Chuong XI 366

~ ~, ~~ ~

CmJONG XII. CAC TRANH CHAP, BAT DONG TRONG

HOJ). T DONG NGO~I TmJONG V A CACH

GIAI QUYET 367

I. NhU'ng bat d6ng, tranh chap trong hoar dong ngoai

tlnrcng 367

1.Nhii'ng tranh chat, bat d6ng trong qua trlnh tlurc hien

hop d5ng xuat nhap khfiu 367

2.Nhii'ng tranh chap phat sinh trong qua trtnh thuc hien

hop dbng gia c6ng qudc te 368

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K9 THU~T'IIGOfJI THUONG 3.Nhii'ng tranh cha'p phat sinh trong qua tring thuc hien

Hc;1P d6ng chuydn giao cong nghe 368

II. Nhi1ng bien phap phong ngira cac tranh chap trong heat

d¢ng ngoai thuong. 369

l.Lam tot khau dam phan, soan tbao-ky ke't hop d6ng

ngoai thuong 369

2.Ban bac, soan thao ky nhUng tinh huong ba't kha

khang, mi~n trach, kh6 khan trd ngai dAn de'n phai diC:;u chinh, sua d6i lai hop d6ng.

III. Gidi quye't tranh cha'p, btt d6ng trong hoat dong ngoai thuong

l.Cac phtrcng tht1'c mang tinh tai phan

2.Cac phuong thirc kh6ng mang tinh tai phan

IV. Luat lip dung

l.Doi net v€ cac ht'; th6ng lu~t 2.Lu~t ap dung

3.Qui che' phap 19 qu6c te'

V. Khuyen nghi each soan thao di€u khodn trong tai I.Di€u khoan trong tai qui che'

2.Di€u khoan trong ta i vu viec

VI. Giai quyet tranh chip tai Vil$t Nam I.Toa an kinh te'

2.Trung tam trong tai qu6c te' Vi~t Nam 3.Cac trung tam trong tai khac cua Viet Nam

4.Gidi thic$u v€ Luat Thuong mai cjia mrdc CHXHCN

Viet Nam

5.Gidi thieu vS Phap lenh Trong tai Thuong mai T6m t~t Chuong XII

Bai t~p Chirong XII

;::

PHAN V. PHl) LV C

PhQ luc 1

PhQ luc 2

PhQ luc 3

PhQ luc 4

PhQ luc 5

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Tai lic$u tham khao

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CHUaNG MO £)AU

10 Y nghia eua meln hoc "KY THU~ T NGO~I THl1dNG ". The kji 21 da den vdi chung ta cung xu the' toan du hoa dang dien ra soi dong khap hanh tinh, cac qu6e gia -tren the gidi dang dan chuyen sang nen kinh te tri thirc. D€ hoa nhap vdi xu the' chung do, Vi~t Nam dang tich eire chuffn bi de gia nhap WTO (To chtrc Thuong mai the gidi). Vao WTO chung ta khong chi dat du'Qc IQi ich thu~n tuy vE mat kinh te, rna con mang lai mot loi ich chien hroc lau dai, su phon vinh cho dat nude va dam bao n~n hoa blnh, on dinh vii'ng b~n. Dong thoi, VaG WTO chung ta phai chap nh~n vUQt qua muon van kh6 khan, thli' thach, nhung neu kh6ng VaG (hoac kh6ng du'Qc vao) chung ta se phai 0 trong canh tut hau, t6i Him, ban han. Chung ta kh6ng chap nhan tut h~u, lich sa hao hung cua cha eng, nrong lai muon doi cua con chau cling kh6ng cho phep chiing ta tut h~u. VI v~y, chi con mot con dltOng duy nhat: chap nhan "cuoc choi ", virot moi kh6 khan de gia nh~p WTO!

Mot trong nhUng kh6 khan Ion phdi vUQt qua la phai narn vling "luat choi ".

"Muon chai dung di?u. Hay hoc iUtj,t chai",

Mu6n lam Ngoai thirong gioi, thl phdi narn vung Ky thuat Ngoai thuong, Chinh vi v~y, "Ky thuat Ngoai thirong " la mot mon hoc chinh cua chuyen nganh Ngoai thirong.

20 M1}.c wcb cua men hoc, Man hoc c6 cac muc dich:

.:. Cung ca'p cho sinh vien mot each c6 he tli6'ng, khoa hoc, d~y du va chi tiet nhong kie'u thtlc co ban v~ ky thuat ngoai thuong, nhu:

• Ky thuijt dam phan hop d6ng ngoai thucng.

• Ky thuij.t SOl;\U thaohop dong ngoai thuong,

• each t6 chnc thtfc hi~n cac hQP d6ng ngoai thirong.

Giup sinh vien c6 khii nang xay dung va t6 chtrc thuc hien t6t cac tmrong Vt;l ngoai thucng .

• :. Httdng dAn sinh vien tiep c~n thuc te hoat dong ngoai thuong cua dftt mroc, biet v~n dung nhUng kien thirc da hQC de phan tich, danh gia thuc te, xli'1y t6t cac tlnh hu6ng tht!c te d~t ra.

1

K9 THU$T NGOfJI THUGNG

3. Phttdng phap nghlen cttu mon hoc.

D€ nghien CUu man hoc d~t ket qua t6t, sinh vien c~n v~n dung tdng hop cac pmrong phap sau:

• Nghe giang vien/ cac chuyen gia ngoai thuong, lu~t, hai quan ... giang giai nhUng vin d~ 19 lu~n co ban cua man hoc, nghe mot each chu dong, tich cue.

• T\f nghien CUu cac tai lieu theo himng d§.n cjia giang vien.

• Lam bai t~p rna phong tren Idp/ tren may vi tinh,

• Tien hanh thuyet trlnh, thao luan cac van d~ dii nghien crru,

• Di tim hi€u , di€u tra, khao sat tmrc te, sti' dung thanh thao ph~n mem SPSS (hoac cac phan mem co cong dung tirong nr) d€ xu 19 s61i¢u, phan tich, danh gia, due rut kinh nghiern.

• Xu 19 cac tinh huong tlurc t6" di,it ra.

4. N6i dung mon hoc,

D~ thuc hien m\1C dich neu tren, mon hoc co 12 chirong du'Qc chia lam 4 pndn:

Ph~n I: Nhii'ng kitn thU'c cd ban d@ dam phan, ky kit va t6 clntc thtfc hi~n hf/p dting ngoa! thttdng.

Chuong I: Incoterms.

Chuong II: Cac phuong thuc thanh toan qu6c te' chil ye'u.

Ph~n II: Kj thu4t dBm phan hf/p d6ng ngoal thttdng. Chuong III: Nhtrng vin 11~ 19 Iud.n co ban v~ dam phan, Chuong IV: Qua trlnh dam phan hop ddng ngoai thuong. Chuong V: Ky thuat dam ph an hQP d6ng ngoai thtrong.

Phfin III: Http dting ngoai thu'dng.

Chuong VI: Hop d6ng mua ban hang h6a qu6c te'. Chirong VII: Hop d6ng gia cong qu6c te'.

Chucng VIII: Hop d6ng chuyen giao cong nghe.

Phfin IV: T6 chd'c thtfc hi~n hc;1p dting ngo~i thttdng. Chirong IX: Thuc hi~n hop d6ng xuat kh~u, nh~p khAu.

2

K9 THUGT NGO(lITHllaNG Chtrcng X: Nhtmg cluing tit thuong sU' dung trong kinh doanh xua't, nh~p kh§'u.

Chuong XI: Nghiep V1J, hili quan.

Chuong XII: Cac tranh chap, bit d6ng trong hoat d¢ng ngoai thuong va each giai quyet,

Ngoai fa con co ph~n phu h,IC.

PHANI

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CHuaNG I

INCOTERMS (INTERNATIONAL COMMERCIAL TERMS - cAe DIEU KleN THlI(jNG M~I ouoc TE)

Ban khong th~ dam phan, soan thao vii ky ke't hop dong ngoai thuong khi ban chua hi~u bie't v~ Incoterms. Ineoterms la kien thuc co ban, Iil n~n tang ella toa lau dai kie'n thuc thuong mai quae te', vi v~y trong chuong d§u tien ella cudn giao trmh nay chung toi xin gidi thieu ve Ineoterms, cung each thrrc ura chon va su dung cluing.

I. GIOI THI~U CHUNG VE INCOTERMS.

1. M\1c dich va pham vi ung dung Incoterms:

Trong qua trtnh phat tri€n thuong mai quOc te' da d~n din hmh thanh nhU'ng t~p quan thirong mai. Nhung d moi khu vl/e, moi mroc lai co nhtrng t4p quan thuong ill')! khac nhau. Nhieu khi cac ben ky ke't hop dong ngoai thirong khong bie't ou'<jc nhU'ng t~p quan thuong mai ciia mrdc ben kia. Chinh di~u d6 da dan den nhtrng hi€u lam, nhU'ng vu tranh cha'p va kic%n tung, lam lang phi thi'1i gian va ella eai cua xa hoi. DE giai quye't nhitng vdn d~ nay, Phong Thunng Mai quoc te (ICC - International Chamber of Commerce) tai Paris da xutt ban Ian dau tien van narn 1936 mot s6 quy t~c quae te'de giai thich cac dieu kien thirong mai trong cucn "Cac di~u ki~n thucng mai quoc te''' (Incoterms - International commercial terms). Til'd6 de'n nay, Incotenns da diroc siI'a d6i va b6 sung sau Ifin vao cac nam 1953, 1967, 1976, 1980, 1990 va 2000 nharn lam cho cac quy tAe d6 Iuon phu hop voi thl!C tien thuong mai qu6e te' hien hanh.

Ineoterms lit M qui tAe do Phong Thuong mai Quae te' ( ICC ) phat hanh d€ giai thich cac di€u kien thirong mai quae teo

Moe rueh eua Ineotenns lit cung ea'p mot b9 qui uk qu6e tt dE giai thich nhii'ng di€u ki~n thuong mai thong dung nhAt trong ngoai thuong, Incoterms tam ro sl/ phiin chia trach nhiim, chi phi va riU ro trong qua trinh chuyln hang til nglilli ban din ngl/iii mua.

7

(hllClllt I. INCOTERMS

C~n nha'n manh rang: pham vi ap dung cua Ineotenns ehi gidi han trong nhi1ng va'n d~ lien quan Wi quyen va nghia V\1 ciia cac ben trong hflp d6ng mua ban hang hoa d6i vdi viec giao nhan hang hoa dUQe ban (vdi nghia "hang hiiU hlnh", chu khong bao gom "hang vo hlnh", nhu phfin mem vi tinh eh~ng han),

Trong thuc te thuang co hai kieu lfiITI Ian ve Incotenns: 11. Ineoterms ehu yeu 13. de ap dung eho hop dong v~n lai; 2/. Incoterrns qui dinh tat d. cac nghia Vl,J rna cac ben muon dira VaG trong mot hop dong mua ban hang hoa. C~n hru y de tranh mac phai nhtrng sai lam nay.

Mac du Incoterms cue ky quan trong eho viec thuc hien hQP dong mua ban hang h6a, song con nhieu van de co the xdy ra trong hop dong do kh6ng du<;fe Ineoterms dieu chinh. Cu thi, Ineoterms khong de e~p Wi:

• Vi~e chuyen giao quyen so hOO hang hoa va cac quyen ve tai san khac.

• SI! vi pham hop dong va cac h~u qua cua su vi pham hop dong cling nhu nhO'ng mien trir ve nghia vu trong nhO'ng hoan canh nha't dinh,

Mot lfin nU'a dn nhan manh rang Ineoterrns khong the thay the eho ta't ca cac dieu kien va dieu khodn do phai co trong mot hop dong mua ban, do d6 cac van d~ neu tren phai du'<;1e giai quyet bang nhU'ng qui dinh trong hop dong va luat dieu chinh hop dong do.

Ineotenns luon luon va clni yeu duoe ap dung trong ngoai thuong. nen co ten gqi 1a cac dieu kien thirong mai quae teo Tuy nhien, cung co the ap dung Ineoterms trong cac hop dong mua ban hang hoa nQi dia. Trong tnrong hop Ineotenns diroc sO' dung nhu v~y, cac dieu kien ve giay phep va Him thu tuc xudt nhap khfiu tro nen thira.

2. Lich sit phat triin ciia Ineoterms:

Nhu tren da trinh bay, Ineotenns duqe xua't ban Ian dau tien van nam 1936, eho den nay da diroc sO' d6i, b6 sung sau l~n. Ineoterms 1936 g6m 7 di~u kien ( EXW, rex, FORfFOT, FAS, FOB,-C& F, CIF ).

Ineotenns 1953 gom 9 dieu kien, cluing b~t dau tu nghia Vl,J t6i thieu cua ngttai ban, khi nguai mua phai nhan hang ngay tai co sCI ciia nguoi ban (Ex works) va ket thuc b~ng hai dieu kien thea d6, ngl1ai ban dam trach viec giao hang den da't nude ngu'ai mua (Ex ship va Ex Quay).

8

K' THu8r NGOIiII THISGNG

Incotenns 1967 dttQc b6 sung them hai di~u kien: DAF "giao tai bien gidi" va DDP "giao tai dich dli tra thue", DAF Hi giao hang tai bien gidi ciia midc ngirci mua va chii ye'u dung trong cac tnrcng hop hang hoa du'IIC v~n chuyen bang dttong sat va dttong b¢. DDP co thS dung cho moi phirong thtrc v~n tai va qui dinh ngiroi ban phai co nghia vu giao hang de'n tai co so nguoi mua sau khi dli dong thuc nhap kh~u.

Incoterms 1976 ra dCfi khi v~n chuyen hang hoa bang duong hang khong ngay ding trd nen quan trong, nen trong Incotenns nay co them di~u kien FOB airport, dttQc dua ra tren co sa di~u kien FOB cung vdi mot so d~c diem rieng dS phu hop vdi qua trinh v~n tai hang kh6ng.

Incotenns 1980 c6 14 di~u kien:

• Ex works - giao tai xirdng.

• Free carrier (named point) - giao cho ngttoi van tai.

• FORIFOT - Free on rail/free on truck - giao tai toa hay ga dUong sat.

• FOB airport - giao tai san bay.

• FAS - Free alongside Ship - giao doc man tau.

• FOB - Free on Board - giao len tau.

• C & F - Cost and Freight - tien hang va cirdc phi.

• CIF - Cost, Insurance and Freight - ti~n hang, phi bao hitm va circe v~n tdi,

• Freight (carriage) paid to ... cudc tra toi dich.

• Freight (carriage) and insurance paid to ... ti~n circe va phi bao hi€m

dli trd tdi ...

• Ex Ship - giao tai tau, cang de'n qui dinh.

• Ex Quay - giao tren d.u rang, cang de'n qui dinh,

• Delivered at frontier - giao tai bien gidi.

• Delivered duty paid - giao tai dich dli nop thue.

Vao narn 1990, Phong Thuong rnai Quoc te dli ban hanh cu6n Incotenns 1990 tren co so sua d6i, b6 sung Incoterms 1980. Incoterms 1990 co hieu luc nr ngay 117/1990.Trong Incoterms 1990 c6 13 di~u kien thuong mai quoc te'dttQc chia lam 4 nh6m (E, F, C, D):

Nhom E: g6m 1 di~u kien:

EXW - Ex works ( ... named place) - giao tai xu'ang ( ... dia diEm qui dinh).

Nh6m F: g6rn 3 di~u kien:

9

anSGlllel- INCOTERMS

FCA - Free Carrier ( ... named place) - giao cho nguci chuyen chd ( ... dia di€m qui dinh),

FAS - Free Alongside Ship ( ... named port of shipment) - giao doc man tau ( ... cang boc hang qui dinh),

FOB - Free on Board ( ... named port of shipment) - giao len tau ( ... cang b6c hang qui dinh).

Nh6m C: g6m 4 ditu kien:

CFR - Cost and Freight ( ... named port of destination) - ti~n hang va cudc ( ... cang den qui dinh),

Clf - Cost, Insurance and Freight( ... named port of destination) - ti~n

hang, phi baa hi€m va circe ( cang den qui dinh),

CPT - Carriage Paid To ... ( named place of destination) - CUdc phi tra

uti ... ( ... noi den qui dinh),

CIP - Carriage and Insurance Paid To ... ( ... named place of destination) - cack phi va phi bao hi€rn tra tdi ... (noi den qui dinh),

Nhom D: g6m 5 di~u kien:

DAF - Delivered At Frontier ( ... named place) - giao tai bien gioi ( ... dia di€rn qui dinh),

DES - Delivered Ex Ship ( ... named port of destination) - giao tai tail ( ... cang den qui .dinh).

DEQ - Delivered Ex Quay ( ... named port of destination) - giao tai d.u cang ( ... cang de'n qui dinh),

DDli - Delivered Duty Unpaid ( ... named place of destination) - giao chua nop thue' ( ... noi den qui dinh).

DDP - Delivered Duty Paid ( ... named place of destination) - giao oa nop thue ( ... noi den qui dinh),

D4c didm chung ella tftng nh6m:

Nh6m E: nguCii ban hoan thanh nghia vu giao hang khi a;}t hang h6a dirdi quyen dinh doat cila ngudi mua ngay tai co sO' cua nguoi bani tai dia di€m qui dinh.

Nh6m F: nguoi ban hoan thanh nghia Vi} giao hang khi giao hang cho nguCii chuyen chd do ngirci mua chi dinh, tai ala di€m di.

Nh6m c: nguoi ban phai thue phirong tic$n v~n tai, ta cudc v~n tai (trong cac ditu kien CIF va ClP con mua baa hiEm) dE dua hang tdi dia

10

K9 THU~T NGO~I THUaNG

di~m den qui dinh, nhtrng kh6ng chiu nii ro v6 mat mat, hu hong, hoac nhirng chi phi phat sinh sau khi dil giao hang cho nguoi v~n tai tai dia di~m di.

Nhom D: nguoi ban phai chiu moi phi t6n va rui ro can thie] de dua hang tdi noi den.

Trong tirng di6u kien cua Incoterms 1990, nhirng nghia vu cua cac ben diroc t~p hop lai dirdi 10 tieu d6, moi lieu d~ neu len nghia vu cua ngtroi ban va nghia vu tu'dng U'ng cua nguoi mua.

De tit$n thee doi, ta co th~ l~p bang phan nhorn sau: (Xem bang 1.1)

Bang 1.1

NhomE Ndi di EXW
Nhem F Ngu'oi ban chua tra FCA, FAS, FOB
ti6n van chuyen chinh
NhomC Ngiroi ban da tra ti6n CFR, CIF, CPT, CIP
v~n chuyen chinh
NhomD Ndi den DAF, DES, DEQ, DDU, DDP Phan loai theo phuong thirc v~n tai:

Bang 1.2

Blt cll' phuong thirc v~n tai nao, EXW, FCA, CPT, CIP, DAF,
k~ d. da _phu'dn_g thuc. DDU,DDP
V~n chu_y@n bhng rna_}! bay FCA
V~n chuy@n bhng dU'ong sat FCA
V~n chuydn bang dU'ong bi@n, FAS, FOB, CFR, CIF, DES, DEQ
dU'ong thiiy n¢i dia Thang 9 nam 1999 ICC dii cho xua't ban Ineoterms 2000 tren co sd sua d6i. b6 sung Ineoterms 1990. Incoterms 2000 kh6ng thay d6i nhieu so vdi Incoterms 1990, cu th~, v~n gill nguyen 13 di6u kien vdi ten goi va ky hieu nhu lncoterms 1990, van chia lam 4 nhom (E,F,C,D) va di,ic di€m cac nh6m nhu cii. Ben canh do, Incoterms 2000 co m¢t s6 khac

11

a .. 'CMg I. INCOTERMS

biet so vdi Incotenns tnrdc, Nhtmg knac biet quan trong nha't giil'a Incoterms 2000 va Incoterms 1990 Ia:

• Qui dinh trong di€u kien FAS nguoi ban lam thu tuc thong quan xua't khiu (tntdc day Ia nghia V1,l ciia nguoi mua).

• Qui dinh ro nghTa V1,l boc dB hang trong di€u kien FCA.

• Qui dinh trong di€u kien DEQ nguoi mua lam thu we thong

quan nhap khiu (trudc day 13 nghia V1,l cua nguoi ban).

Them VaG d6, cac tu ngu trong Incoterrns 2000 c6 thay d6i mot doi chb cho chinh xac, nhat quan vii de hieu hon so vdi cac Incoterms truce day. Chuj:

~ lncoterms la san phdm cua ICC, lit qui pham khong mang tinh bilt b~c, ma mang nnh khuyen nhrl, nen khong mij,c nhien tip dung. Nell mufin tip dl,mg cUn thoa thuq,n viii do, uic va ghi ro diiu do vao trong h{lp ddng.

~ lncoterms dzJ{Jc sita d6i, b6 sung nhiiu ltin, Mn sail hoan thiin han IOn tntac, nhung khong phrl dinh u« trudc, nen trong h{1p dong ngUUi ta co quye'n il,la chon lncoterms tily theo j mufIn cua minb va ca'n phai ghi thq..t ro rang vao trong h(lp dong, vi d(l: mllon sit d(tng lncoterms 2000 thi can ghi ro h(Jp dong dl41c die''ii chinh blJi "I ncoterms 2000".

II. DlNH NGHiA TOM TAT cxc THU~T NGU eVA INCOTERMS 2000.

1. EXW - Ex Works ( ... named place) - Giao tal xlidng ( ... dia diim qui c1inh).

EXWe6 nghTa Ia ngU'oi ban giao hang khi d~t hang h6a dirdi quyen dinh doat ciia ngiroi mua tai co sCI cua nguoi ban hoac tai mot dia di~m qui dinh (vi du: xU'ong, nha may. kho tang ... ), hang h6a chua dU'Qc lam thu tuc thong quan xuat khc1U va chua b6c hang len phuong tien tiep nhan. f)i~u kil$n nay the hien nghia V1,l cua nguoi ban 0 pham vi toi thi€u. va ngubi mua phai chiu moi phi t6n va cui co tit khi nhan hang tai co so cua nguCfi ban.

Tuy nhien neu cac ben muon ngU'Cfi ban chiu trach nhiern boc hang len phirong tien chuyen chd tai dia diem di va chiu cui co va cac phi t6n v€

12

Hi;! THU~T NGO~I nttJONG

viec boc hang d6, thl di~u nay phdi duc;1C qui dinn r5 rang bhng each b6 sung them tit ngil cu th~ trong hop d6ng mua ban. Khong nen su dung di~u ki~n nay khi nguC1i mua khong th~ true tiep hoac gian tiep him cac thll tuc xuat khli'u. Trong tnrong hop nhu v~y. nen sti' dung di~u kien FCA, vdi di~u kien ngiroi ban dong y se boc hang va chju chi phi va nii ro v~ vit$c boc hang do.

2. FCA - Free Carrier ( ... named place) - Giao cho ngtfm chuyen cho ( ••• dja diim qui dinh)

FCA co nghia la ngtroi ban, sau khi lam xong cac thu tuc thong quan xuat kh§u, giao hang cho nguoi chuyen chd do ngiroi mua chi dinh, tai dia di~m qui dinh, Can 100 y rang dia di~m duoc chon d€ giao hang co anh huang tdi nghia vu boc va do hang tai dia diSm do. Neu viec giao hang dien ra tai co so ella nguoi ban, tht ngiroi ban co nghia vu boc hang. Neu viec giao hang dien ra khong tai co so cua ngiroi ban, thl nguC1i ban khong c6 nghia VlJ. do hang.

Di~u kien nay c6 th~ SIT dung cho moi phirong thuc v~n tai k~ ea van tdi da phirong thirc.

"NgUOl chuyen chd" 13. bat ky ngiroi nao, rna theo hop d6ng van tai, cam ke't ur minh thuc hien hoac dung fa darn trach viec chuyen chd bang dirong sat, duong bQ, dirong hang khong, dirong bitin, dirong thuy noi dia hoac ke't hop cac phircng thuc v~n t,ii do. .

Ne'u nguC1i mua chi dinh mot nguoi khac, khong phai la nguoi chuyen chd, tie"n hanh nhan hang tht ngtroi ban duqc coi la dil hoan thanh nghia vu giao hang khi hang dil duoc giao cho ngtroi dtroc chi dinh d6.

3. FAS - Free Alongside Ship ( .•• named port of shipment) - Giao dqc man tau ( •.. cang b6c hang qui dinh),

FAS c6 nghia la ngub'i ban giao hang khi hang hoa diroc d~t doc thea man tau tai cang boc hang qui dinh. E>i~u nay co nghia rang ngiroi mua phai chiu ta't cii moi chi phi va rui ro v8 rna't mat hoac hu hai d6'i vdi hang hoa k~ ttr thb'i di€m d6.

Di€u kien FAS doi hoi nguoi ban lam tho tuc thong quan xuat khau cho hang hoa.

13

ChIhMg I. INCOTERMS

DAy LA QUI DJNH NGU~C vor cAc BAN INCOTERMS rsuoc DO. THEO cAc BAN INCOTERMS cO {)lEU KIEN NAy DOl HOI

.... ... 0)...... ;." R

NOVOI MUA LAM THU Tl)C THONG QUAN XUAT KHAU.

Tuy nhien, neu cac ben muon nguci mua lam thu tuc thong quan xua't khiu, thl di€u nay dn dUQc qui dinh r5 rang bang each 0'6 sung them cac tit' ngu chfnh xac the hien y dinh do trong hop dang mua ban.

Di€u kien nay chi su dung cho v~n tai du()ng bien hay dircng thuy nQi d~a.

4. FOB - Free On Board ( ... named port of shipment) - Giao len tau ( ... cdng Mc hang qui c1inh).

FOB co nghia la ngirci ban giao hang khi hang h6a da qua Ian can tau tai cang b6c hang qui dinh, Dieu nay co nghia la nguoi mua phdi chiu ta't cJ. chi phi va nii ro v€ ma't mat hoac hu hai d6i vdi hang hoa k€ tit' sau ditm ranh gidi do. Di€u kien FOB doi hoi nguai ban lam thti tuc thong quan xua't khiu cho hang hoa. Dieu kien nay chi su dung cho v~n tai dttC1ng bitn hay dttang thuy nQi dia. Neu cac ben kh6ng c6 y dinh giao hang qua Ian can tau, tht nen sl1 dung dieu kien FCA.

5. CFR - Cost and Freight ( ... named port of destination) - Ti~n hang va ti~n ctfO'c ( •.• cang de'n qui dinh),

CFR c6 nghia la nguci ban giao hang khi hang hoa da qua Ian can tau tai cang boc hang.

NgttC1j ban phai tra cac phi t6n va cirdc v~n tai dn thiet de dua hang tdi ding den qui dinh, nhung nli ro v~ ma't mat va hu hai d6'i vdi hang hoa cling nhu moi chi phi phat sinh them do cac tlnh hu6ng xay ra sau thC1i ditm giao hang du'Qc chuyen til' ngirci ban sang ngu'C1i mua khi hang qua Ian can tau tai cang b6c hang.

Di~u kit$n CFR dni hoi nguC1i ban phai thong quan xuat khiu hang hoa, Di.!u kien nay chi su dung cho van tiii dU'Cfng bitn va dirong tlniy nQi dia, Neu cac ben khong co y dinh giao hang qua Ian can tau thl nen sa dung dieu kien CPT.

6. CIF - Cost, Insurance and Freight ( ... named port of destination) - Ti~n hang, bao hi~m va ctfdc ( ... cang de'n qui dinh).

14

K91HutJT NOOI;I1 THUONG

elF c6 nghla 13. ngiroi ban giao hang khi hang h6a da qua Ian can tau tai cang boc hang.

Ngui1i ban phai tra cac phi t6n va cuoc v~n tai dn thiet d~ dua hang hoa tdi cang den qui dinh, nhung nli ro ve mat mal hoac hu hai doi voi hang hoa, cung nhu cac chi phi phat sinh them do cac unh huong xdy fa sau thoi di.sm giao hang, diroc chuyen n1 ngu'oi ban sang ngtloi mua (khi hang qua Ian can tau tai d.ng boc hang). Tuy nhien, thea dieu kien Clf ngirdi ban con phdi mua bao hiem hang hai d€ bao vt$ cho ngtloi mua trudc nhG'ng nli ro va mat mat hcac hu hai trong qua trinh chuyen chd. Do v~y, nguoi ban se ky hop d6ng bao hiem va tra phi bao hi~m. Ngirci mua dn uru y ding thea di~u kien Clf ngirci ban chi phai mua bao hi€m vOi pharn vi toi thi€u. Neu nguoi mua muon dU<;Ic bao hiem vdi pham vi fong hon, ngtloi mua dn thoa thuan r5 fang vdi nguoi ban hoac tl.! mlnh mua bao hi tim them.

Dieu kil$n Clf doi hoi nguoi ban phai thong quan xuat khfru hang hoa. Dieu kien nay chi ap dung cho v~n tiii dirong bi~n va dirong tlniy nQi dia, Ne'u cac ben khong co y dinh giao hang qua Ian can tau thl nen su dung dic!u kien elP.

7. CPT-- Carriage Paid To ( ... named place of destination) _ Clide phi tra tdi ( ... nOO dtn qui djnh).

CPT co nghla la ngttdi ban giao hang cho ngiroi chuyen chd do chinh nguCJi ban chi dinh, n'gui1i ban phai trd chi phi v~n tai -odn thiet de dua hang h6a tdi noi qui dinh, ngiroi mua phai chiu moi riii fO va cac phi t6n phat sinh sau khi hang da dtt<;lC giao nhu tren.

"Ngiroi chuyen chd" la bat ky ngu'oi nao, rna thea hcp d6ng v~n tai, cam ket tt! mlnh thuc hien hoac d11ng,la dam trach vic$e chuyen ehd bang duang sat, duong bo, du'ang hang khong, du'ong bi€n, du'ang thuy nt)i dia hoac ket hop cac phirong thirc v~n tai d6.

NSu c6 nhCi'ng nguoi chuyen ehd ke' tie'p nhau du'<;1C sit'dl.mg d.s v~n chuyen hang hoa tdi noi den qui dinh, thl nii ro chuyen giao khi hang hoa du'oe giao eho ngu'(ji chuyen chd d~u tien.

Dieu kien CPT doi hoi ngiroi ban phai thong quan xua't khciu hang hoa. Dieu kien nay co th€ ap dung cho rnoi phirong thuc v~n tai, k~ d. van tai da phuong tlurc.

au,erng 1- INCOTERMS

8_ elP - Carriage and Insurance Paid To (... named place of destination) - Cudc phi va bao hi.im tra to'i ( ... nm de'n qui dinh). CIP co nghra la ngub'i ban giao hang h6a cho ngub'i chuyen chd do ho chi dinh, nguci ban phdi tra chi phi v~n tai dn thie't d€ dua hang h6a tdi noi den qui dinh, nhung nguoi mua phai chiu moi rui ro va cac phi t6n phat sinh them sau khi hang hoa da: duqc 'giao nhu tren, Tuy nhien, thee di~u kien CIP ngu'b'i ban con phai mua bao hiem d€ bao v~ cho ngub'i mua tnroc nhii'ng nli ro v6 mat mat hoac hu hai d6i vdi hang hoa trong qua trmh chuyen chb.

Do v~y, ngiroi ban ky hop d6ng bao hi€m va tra phi bao hi€m.

Nguoi mua can luu y rang theo dieu kien CIP nguoi ban chi phai mua bao hi€m vdi pham vi toi thieu. Neu ngiroi rnua muon dU'Qc mua bao hiem vdi pham vi rong hen, thi ngiroi mua can thoa thuan r6 rang vdi ngU'oi ban hoac 111 rnlnh mua bao hiern them.

"Nguoi chuyen chd" la bat ky nguoi nao, rna thee hop d6ng van tai, cam ke't nr minh thirc hien hoac dam trach viec chuyen chd bang dirong s~h, duong bo, duong hang khong, du'ong bi€n, duong thuy noi dia hoac ke't hQP cac phirong thuc d6.

Ne'u co nhirng nguci chuyen chCi ke' tiep nhau du'QC sa dung d€ v~n chuyen hang hoa toi noi de'n qui dinh, thi nii ro chuyen giao khi hang hoa du'<;Jc giao cho nguoi chuyen chd dftu tien.

Dieu kien CIP dbi hoi ngu'oi ban phai thong quan xuat khftu hang hoa. f)i~u kien nay co th€ su dung cho rnoi phircng thuc van tai, k€ ca v~n tai da phirong thuc.

9. DAF - Delivered At Frontier ( ... named place) - Giao tl.li bien gidi ( .•• dia di.im qui dfnh).

DAF c6 nghia la ngu'oi ban giao hang khi hang hoa du'<;Jc d~t du'di quyen dinh doat cua ngiroi' mua tren phirong tit$n v~n tai chd de'n. chua da ta, da: hoan thanh thii tuc thong quan xuat kh~u, nhung chua lam thti tuc thong quan nhap khffu d dia di€m va noi qui dinh tai bien gidi, nhirng chua qua bien gidi h;H quan ctia mroc tie'p giap. Thuat ngil "bien gidi" co the sti' dung cho bat ky dirong bien gidi nao k€ ca bien gidi ella nudc xuat khftu. Do do, di€u d;}e biet quan trong 13. dirong bien gidi phai xac

16

KQ THU~T HOO.,I nUIONG

dinh mQt each chinh xac b~ng each lu6n lu6n phdi qui dinh dia diSm den va noi den trong di~u kien nay.

Tuy nhien, neu cac ben muon ngiroi ban chiu trach nhiern v~ vise do hang hoa tu phircng tien v~n tiii chd den va chiu rnoi nii ro va phi t5n d€ do hang, thl di~u nay dn diroc qui dinh r5 rang bang each b5 sung tit ngu C1,l the trong hop d6ng mua ban.

Di~u ki~n nay co the dUQC sli' dung cho moi phircng thirc v~n tai khi hang hoa dUQc giao tai bien gidi tren dat lien, Neu viec giao hang di~n ra tai cang den, tren boong tau hoac tren du cang, tht nen sl't dung cac di~u kien DES noac DEQ.

10. DES - Delivered Ex Ship (, •. named port of destination) - Giao bJi tau ( ••. cang dtn qui dinh).

DES co nghia la nguoi ban giao hang khi hang hoa, chua lam thti tuc thong quan nh6p kh§u, dUQc d~t dudi quyen dinh doat cua nguoi mua tren boong tau 0 ding de'n qui dinh, Ngtroi ban phai chiu moi phi t5n va nii [0 lien quan de'n viec dua hang h6a tdi cang den qui dinh, tnrdc khi do hang. Neu cac ben muon ngu'oi ban chiu phi t6n va nii ro v~ viec do hang, thi nen sli' dung dieu kien DEQ.

Dieu kien nay chi c6 th€ dUQc sli' dung khi hang hoa dUQc giao bang dU'C1ng bien hcac dirong tmiy noi dia hoac bang v~n tai da pmrcng thirc tren mQt tau 0 cang den.

11. DEQ - Delivered E~ Quay ( ..• named port 'of destination) - Giao tal cAn ding ( ... cang d€n qui dinh).

DEQ co nghia la nguci ban giao hang khi hang hoa, chua lam thti tuc thong quan nhap khoiu, dU'Qc d~t dudi quyen dinh doat cua ngiroi mua tren cAu cang tai cang de'n qui dinh. Ngiroi ban phdi chiu phi t6n va nii ro lien quan de'n viec dira hang tOi ding den qui dinh va do hang len du tau. Dieu kien DEQ doi hoi nguC1i mua phdi lam thu tuc thong quan nhap khau hang hoa va tra chi phi cho moi thu tuc, thue' quan, cac loai thue va lt$ phi khac lien quan dtn viec nhdp khc1'u.

DAy LA Me>T QUI DlNH NGUOC L~l vot cAc BAN INCOTERMS TRUdc. THEO cAc BAN INCOTERMS cO DIEU KIEN NAy DOl HOI

NGUOI BAN PHAI LAM THU Tl)C NHAP KHAU. '

17

ChU'Cfft9 1- INCOTERMS

Ne'u cac ben muon qui dinh cho ngiroi ban nghla vu phai chiu toan b¢ hoac m¢t phan phi t6n phai tnl khi nhap khgu hang hoa, thl di~u nay c~n dlfQC qui dinh r6 ding bang each b6 sung them tit ngu c1,I th€ trong hop d6ng mua ban.

Di~u kien nay chi co the sti' dung khi hang boa du'<;1C giao bang dirong bien hoac dirong thuy oOi dia hoac bang v~n tai da phuong thuc khi do hang tit tau len du tau tai cang den qui dinh, Tuy nhien, neu cac ben muon qui dinh cho ngu'oi ban nghia vu phai chiu phi t6n va nli ro trong viec di chuyen hang hoa tu du cang tdi mot noi khac (nha kho, nha ga, ben d6 plnrong tien van tai ... ) C1 trong hoac ngoai cang, -thl nen sir dung di~u kien DDU hoac DDP.

12. DDU - Delivered Duty Unpaid ( .•. named place of destination)Giao hang chua n()p thue' ( ... not de'n qui dinh),

DDU co nghia la ngu'oi ban giao hang cho nguoi mua C1 noi den qui dinh, ogu'oi ban chua lam thu tuc thong quan nhap kh5u va chua do hang khoi phu'dng tien v~n tai chd den. Ngiroi ban phai chiu moi phi t6n va nii ro lien quan de'n viec dua hang toi noi de'n qui dinh, ngoai tm cac "nghia V1,l" (a ddy "nghia vu" dU'QC hieu bao g6m: trach nhiern va nli ro khi lam thil tuc hai quan va tra cac phi t60 v~ thu tuc, thue' quan, thue' va cac l~ phi khac) lien-quan de'n viec nhap kh§u a mroc hang de'n. Ngirci mua phai lam nhCi'ng nghia V1,1 do va phdi chiu moi phi t6n va nli ro phat sinh do ho khong lam du'<;1c thu tuc thong quan nhap kh5u hang hoa.

Tuy nhien, neu cac ben muon nguoi ban thuc hien thil tuc hai quan nhap khgu va chiu phi t6n va rui ro khi lam thii tuc hai quan, cfing nhu cac phi t6n khac, thl di~u nay do dUQc qui dinh r6 rang bang each b6 sung them tit ngu C1,1 th~ VaG hop d6ng mua ban.

f)i~u kien nay co th€ ap dung cho moi phircng thuc v~n tai, nhtmg neu vii$c giao hang tai cang de'n tren boong tau hoac tren c~u cang thi nen sti' dung dieu kic$n DES hoac DEQ.

13. DDP - Delivered Duty Paid ( .•. named place of destination) - Giao eta n()p thue' ( ..• no1 de'n qui dinh).

DDP co nghia la nguci ban giao hang cho nguoi mua tai dia di6m de'n qui dinh, hang da lam xong thu tuc thong quan nh~p khau va chua dB

18

khoi phuong ti~n vGn tiii chd den. Nguoi ban khong nhO'ng phai chiu moi phi t6n va riii ro lien quan den viec dua hang tdi noi den qui dinh, rna con phai thirc hi4$n ba-t ky "nghia vu" nao «(j day "nghia VQ" dUQe hi~u la bao g6rn trach nhiem va cac riii ro ve vic$e lam thii h,IC hai quan va tra phi t6n ve thu tuc, thue quan, thue va cac 14$ phi khac) lien quan den viec nhGp khffu d nude hang den.

Neu dieu kien EXW qui dinh nghia vu t6i thi€u cila ngirci ban thi dieu kic$n DDP qui dinh nghia VQ t6i da cua nguoi ban.

Khong nen su dung dieu kien nay neu nguoi ban kh6ng th€ tnrc tiep hoac gian tiep lam dUQe tho t1:1C nhap khau,

Tuy nhien, neu cac ben mu6n gidm bdt cho nguoi ban nghia VIJ phai thanh toan mot sO' chi phi phdi tra khi nhap khfiu hang h6a (nhu thue' gia hi gia tang: V AT), thi cftn qui dinh r6 rang bang each b6 sung them tu ngu cu th€ vao hQP d6ng mua ban.

Neu cac ben mu6n nguoi mua phdi chiu moi nii ro va phi t6n ve viec (lam thu tuc) nhGp kh§u thl nen su dung dieu kien DDU.

Dieu kien nay co th€ su dung cho moi phucng thiic v~n tiii, nhirng neu vic$c giao hang tai dng den di6n ra tren boong tau hoac tren du cang

thl nen ap dung dieu kien DES hoac DEQ. "

(Tren day La dinh nghia tom ttit cdc thu~l ng& ella Incoterms 2000. mucJ'n tim hilu chi titt di nghi tham khao trong cudn "HI/{Jng ddn sit dung Incoterms 2000" - cung lac gia).

Clnrc nang chinh cua Incoterms la gidi thich vic$c philn chia trach nhiem, chi phi va nii ro trong viec giao nhGn nang h6a giua ben mua va ben ban. So d6 1.1 se gillp cac ban de dang hi€u, nhd va sit dung dung 13 diell kien nell tren [xem pMn phu luc).

III. LVA CHON INCOTERMS.

Khi d:1 hi€u Incoterms HI. gl va chung dUQc sit dung trong hop d6ng rnua ban nhu the' nao, phdn tiep theo ta dn biet hra chon chung.

Thoat nhm, dirong nhu se la t6i u'u nen moi ben ky ket hQP d6ng dell c6 gang gidi h<.1.0 nghia VIJ cua minh cang it cang tlSt, nhu vGY, ngtroi ban se co gang thirong lucng d€ co h0P d6ng theo di~u kien EXW, con nguoi mua, ngiroc lai, se muon dieu kien DDP.

19

ClutcMgl. INCOTEIIMS

Trong thuc tt, sl1 vi~c kh6ng gian don nhu v~y. Nguoi ban hay nguoi mua kh6ng de dang c6 dU<;Jc m¢t hop d6ng thu~n loi hem b~ng each tnit he't trach nhiem, chi phi va nli ro sang dftu dO'i tac ciia mlnh. £)~ IlIa chon dieu ki~n thuong mai ngtroi ta c~n chu y tdi cac yEu t6sau:

.:. Tlnh hlnh thi truong .

• :. Gia ca .

• :. Kha nang thue phirong tien van tai va mua bao hi€m .

• :. Kha nang lam thu tuc thong quan xua't nhap khftu .

• :. Cac qui dinh va hudng dan cua Nha mrdc ...

Trong d6, the va luc ciia cac ben mua, ban, t~p quan thuong mai va loai hang hoa la nhU'ng yeu to quyet dinh cac va'n de sau:

• Nguoi ban c6 nen tit chbi thuc hien nghia vu b6 sung nao d6 hay khong?

• Ng110i ban co san sang lam gl nhieu hen la chuan bi du hang cho nguoi mua ngay tai co sd cua minh hay khong?

• Vi the ciia ng110i mua co cho phep ho doi hoi ngiroi ban nnan cac nghia vu md rong hay khong?

• Ngu'oi ban co thi thuc hien cac nghia vu b6 sung dUIIC hay khong?

Va d~c biet la ho c6 th~ ra gia c6 tinh canh tranh hon khi md rong cac nghla vu cua ho hay khong?

• Co d.n su dung cac diSu kien v~n tal bi~n FAS, FOB, CPR, hoac CIF khi hang h6a dtt<;Jc nguoi mua du dinh ban lai tnrdc khi tdi dich hay kh6ng?

Nguoi ban va nguoi rnua it khi can nhac viec lua chon diSu kien thirong mai cho tirng giao dich cu th6. Thirong viec 111a chon d11QC xac dinh beri chien hroc kinh doanh ciia ho. Nhu da trtnh bay, viec 11..1'a chon cac dieu kien v~n tai bi~n trong hftU het cac throng hop phu thuoc vao loai hang h6a va y dinh ban hang trong qua trlnh v~n chuyen cua nguoi mua. Con viec lua chon ba't cd dieu kic$n nao cua nhorn F hay cac dieu kien nhom C phu thuoc vao kha nang cua nguoi ban hoac nglfoi mua, ai se la nguoi ky d11QC hop dbng v~n lIii c61Qi nha't.

a nhii'ng nude rna ngU'ai ban co kha nang thue phuong ti~n v~n tai bi~n c6 lQi hoac buoc phai su dung dttang hang hai quoc gia, ho tmrong thich su dung dieu kien CFR/CIF hon, d nhUng noi rna ng110i mua c6 khii

20

nang thue dlJQc plurong til$n v~ntai de dang vdi gia re, thi ho se cuong quye't chon di~u kien F ASIFO B. Cung thee each nhu v ~ y, viec lua chon giO'a di~u kien CFR va Clf phu thuoc vao viec thu xe'p hop d6ng bao hi~m ciia ngtroi mua va ng1.1di ban va kha nang kiem dUQc hop d6ng bao hiSm c6 sac canh tranh nhat cua ho.

VS nguyen tac, nhitng can nhac neu tren cling dUQc ap dung d6i vdi viec cung cap nguyen phu lieu phuc vu san xuat, Trong cac tnrong hop d6, ngiroi ban thuong phai ban thea cac di~u kien md rong nhu DDUIDDP dS nang cao tinh canh tranh. Nhung khi nha xua't khiiu nho ban hang cho cac khach hang Ion, thl nhtrng nguoi mua nay c6 th€ thay loi hon khi tu thu xlp viec v~n chuyen d~ dam bao hang dUQc giao dung han (just - in - time) vdi gia canh tranh nhat.

Hai so d6 1.2 va 1.3 se giup cac ban co kha nang lua chon dUQc nhii'ng Incoterms thich hQP voi di€u kien cua mlnh (xem phu luc).

_ K ?

IV. NHUNG BIEN D~NG CUA INCOTERMS.

Trong thuc tien, trurong xay ra hien nrcng cac ben tv y them mot so tu van Incoterms d€ dat dU'Qc dQ chinh xac cao hOO nhO'ng qui dinh cua diSu kien d6. C~n nhan manh r~ng Incoterms kh6ng h~ c6 hudng dan nao v~ viec them tit ngO' nhu the'. Do d6, ne'u cac ben kh6ng th€ dua van mot thong l~ thirong mai da hlnh thanh rna giai thich cac tU dira them thl de g~p phai kh6 khan rde r6i nghiem trong khi khong c6 su thong hi€'u va giai thich thong nhat v€ cac tir thern d6. VI vay, mot khi d§ dira them cac tit ngu van Incoterms thl dn giai thich ro rang, cu th~ trong hop d6ng, c6 nhu v~y mdi c6 th~ tranh dUQc nhtrng phien phirc va ton kern v€ sau.

M~c du Incotenns 2000 khong dira ra nhieu bie'n dang ciia Incoterms thircng hay d1.1Qc sli dung, nhirng trong Incotenns luon nhdc oha cac ben v~ vi~c dn qui dinh ro rang, cu th~ van trong hop d6ng neu muon ap dung them cac di~u khodn nam ngoai qui dinh cua Incoterms.

Vi du:

• EXW Nghia vu cua nglJoi ban dUQe them van la bOe hang len pmrong tien cua oguoi mua .

• CIF/CIP Ngiroi mua dn phai mua bdo hH~m them.

21

ChllCMi I - INCOTERMS

• DEQ Nghia vu cua ngiroi ban dl1Qc them van ia chiu cac chi phi

sau khi dB hang.

Trong thucng mai quae tt FOB, CFR, CIF la nhirng di~u kien dl1Qc sll' dung n1t rong rai, ngoai di~u kien FOB, CFR, CIF dl1<;1C trlnh bay nhu Incoterms, trong thl!c te" ngiroi ta con dung nhii'ng di~u kien nay vdi chut it thay d6i, nhir:

FOB under tackle - FOB duoi dn c£u: ngu'C1i ban chiu moi nii ro va tdn that v8 hang hoa cho den khi dn du moe hang.

FOB stowed or FOB trimmed - FOB san xep hang: ngu'oi ban nhan them trach nhiem xe'p hang hoac san hang trong khoang, h§m tau. Neu hop d6ng kh6ng qui dinh gi khac thi nii ro, tdn tha't hang hoa chuyen to' ngirci ban sang ngrroi mua khi viec xe'p (hoac san) hang da dtroc thuc hien xong.

FOB shipment to destination - FOB chd hang de'n: ngtrci ban nhan trach nhiern thue tau giup ngu'C1j mua d€ chd hang de'n cang qui dinh, vdi nii ro va chi phi v~ thue tau la do ngu'C1j mua phai chill.

FOB liner terms - FOB tau cho: do ti6n circe tall cho da bao g6m ca. chi phi bee hang va chi phi dB hang, nen nguui ban kh6ng phai tra chi phi b6c dB hang.

IF, FO - elF free out - trong cu'dc v~n tai chua co phi dB hang, nguoi ban kh6ng chiu trach nhiern va chi phi cho viec dB hang hoa len boo elF, FlO - elF free in and out - trong cirdc v~n (iii chua co phi xep dB hang; ngu'C1j ban chiu phi boe hang len, con phi dB hang nguui mua phai chiu,

elF liner terms - Clf theo di~u kien tau cho: trong do elide phi rna ngirci ban tra cho hang tall da bao g6m ca chi phi b6c dB hang.

elF, CFS - CIF container freight station - CIF tram gill hang container: ngu'C1i ban hoan thanh nghia vu giao hang khi da gti'i hang tai CFS.

Cff CY - CIF container yard - Clf bai container, ngu'C1j ban hoan thanh nghla VlJ. giao hang khi da gui hang tai CY.

elF + c trong do gia hang bao g6m d. ti6n hoa h6ng (commission) cho thirong nhan trung gian.

elF + i trong do gin hang da bao g6m ca ti~n IQi HYc (interest) cho yay hoac cho chill ti~n hang.

22

K9 THU~T NGOI}II THUONG

elF + strong d6 gia hang dli bao gam ca chi phi d6i tien (exchange). elF + w trong d6 gia hang dli bao gam ca chi phi mua bao hi6m chien tranh (war risks).

elF - WA trong d6 gia hang dli bao gom cit chi phi mua bao hi6m theo dieu ki~n W A.

elF under ship's tackle - CIF dudi cfiu: theo d6 nli ro va t5n that ve hang h6a du¢'c di chuyen til' ngu'oi ban sang ngu'oi mua khi din din cua tau m6c vao hang.

elF afloat (CIF hang n5i) theo dieu kien nay, hang hoa dli d tren tau ngay til' hie hop dong diroc ky ket.

elF landed (CIF do hang len be) theo d6 ngu'oi ban phai chiu cit chi phi ve viec dB hang len bo.

Ngoai nhirng dieu du. noi a tren, khi buon ban tren tnrcng quoc te, dn chu y den t~p quan cua cac dia phirong. VI du: mOt khach hang Phap co th~ ap dung dieu kien CAF (count, assurance, fret) d6 thay cho CIF, mac du hai hlnh thirc nay la mOL

Ngay 13/7/2000 Hiep dinh Thuong rnai Viet - My dli du¢'c ky ket, 1011212001 Hiep dinh bat dau c6 hieu hrc, d6 c6 th€ phat tri~n manh quan h~ buon ban giua hai nude, chung ta d.n ehufin bi ky luBng moi mat, trong d6 c6 viec nghien cuu "Cac dinh nghia ve dieu kien ngoai thirong cua Hoa KY". Bdi trong buon ban qu6c te ngu'oi My co thoi quen su dung dieu kien thirong mai cua rnlnh, Narn 1919 dli co nhUng qui dinh ve ngoai tlurong c ila My, n 11 m 1 941 nhUng qui dinh na y du'¢'c U y ban Lien hiep cac d()i dien Phong Thu'dng mai My. HOi dong Quoc gia cac nha nh~p kha'u My va HOi dong Qu6e gia ve ngoai thuong xet lai va diroc xu«t ban dtrdi dang tUYEn t~p vdi ten goi "Nhirng dinh nghia ngoai thuong cua My du'Qe sua d6i nam 1941" (The Revised American Foreign Trade Definition, 1941).

Theo d6 eho thay, qui dinh cua My co nhirng khac bic$t rat ldn so vdi lncoterms.

Vi d\l: C6 nhieu dieu kien FOB:

(II-A) FOB (named inland carrier at named inland point of departure) - FOB (nguoi chuyen ehd nOi dia dUQc chi dinh tai di~m khdi hanh n(li dia qui dinh),

(1111 .. 1. INCOTEAMS

(II-B) FOB (named inland carrier at named inland point of departure) freight prepaid to (named point of exportation) FOB (ngU'Cfi chuyen chd nQi dia dUQc chi dinh tai di6m khoi hanh noi dia qui dinh) circe phi da tra tdi (di6m xu't kh.iu qui dinh),

(II-C) FOB (named inland carrier at named inland point of departure) freight allowed to (named point) - FOB-(nguoi chuyen Chd nQi dia dUQc chi dinh tai di6m khdi hanh noi dia qui dinh) circe phi dil tra tdi (di€m qui dinh).

(II-D) FOB (named inland carrier at named point of exportation) - FOB (nguoi chuyen chd nOi dja diroc chi dinh tai di6m xu't kh§'u qui dinh),

(Il-E) FOB vessel (named port of shipment) - FOB tau bi6n (cdng bee hang qui dinh),

(Il-F) FOB (named inland point in country of importation) - FOB (dia di6m noi dia qui dinh a nude nhap kh.iu).

(Xem chi tie't trong cu/ln "Huang dlin thuc hanh kinh doann XNK tai Vi~t Nam" cung tdc gid).

Vl vay, khi dam phan vdi ngU'b'i My v~ di~u kien thuong mai dn qui dinh h€t sue r6 rang, C\I th~ d~ tranh bot nhtrng tranh chip v~ sau.

24

T6M TAT CHUaNG I

1. ni co the~ diim phdn, kj ket va 16 chllc lhl/c hifn tot cdc h{lp dUng ngo(li thuang, cdn ntim vilng Incoterms (International Commercial Terms).

2. Chrlc nling chinh. cua Incoterms IiJ gidi thich virc phdn chia trdch nhifm, chi phi va TIli ro trong virc giao nhijn hang hoa giila ben moo va ben bdn.

3. Incoterms dllflc Phimg Thlldng mf!i qulic tel (ICC) t(li

- Pari xuat ban t6n dtiu liin vao niim 1936, til do dtn nay dli{lc sua d6i, b6 sung sau llin vao cdc niim 1953, 1967, 1976, 1980, 1990 va 2000. cs« lncoterms sau hoa« thifn han Incoterms trzJIJc, nhllng khong phil nlu/.-n Incoterms trudc. Incoterms chi mang linh khuyen nhu, nen muon tip d~tng thi phdi ghi ro vao trong h{fp dUng va phdi ghi ro Incoterms ndm nao.

4. lncoterms 2000 co 13 dilu kifn, dll(fc phlln chia thanh 4 nhom: E, F, C, D.

5. Ngooi dilu kifn chudn trong Incoterms, con co nhilng dilu kifn dij.c hift thea tQp qudn thuang mai rieng cua mQt s/f quae gia! dia phuang.

6. Cdn nghien cdu kj lncoterms di co thi [ria chon, vijn dr.mg mQt cach thich h(1p va mang lai hifu qua kinh te' cao nhdl.

ClIIIICMg 1- INCOTERMS

BAI T ~P CHUdNG I

1. So sanh Incotenns 2oo0 vdi Incoterms 1990.

2. Trinh bay muc dich va pham vi su dung ciia Incotenns.

3. Theo anh (chi) Vic$t Nam da, dang va se ap dung nhtrng Incoterms nao? Tai sao?

4. D€ thuc hien Chinh sach Ngoai thuong cua Vi~t Nam, thea anh (chi) khi ap dung Incotenns dn chu trong ap dung nhtrng di~u kien nao? VI sao?

5. Tren cuong vi mQt nha quan tri, anh (chi) hay cho bie] y kien ciia mmh: lieu Viet Nam co nen tiep t1,1C xuat kh~u theo dieu kien FOB, nhap khftu thea dieu kien CIF l3. chil yeu nira hay khong? Tai sao?

6. So sanh 2 di~u kien FOB va CIF. Theo anh (chi) xua't kh~u theo

dieu kien FOB c6 an roan hen xuat kh~u theo dieu kic$n Clf kh6ng? Tai sao?

7. So sanh 2 di~u kien FOB va CIF. Theo anh (chi) nh@p kh~u thee

di~u kien FOB co nguy hiem hon nhap kh~u thea di~u kien CIF kh6ng? Tai sao?

8. Hay so sanh cac cap di~u kic$n trong Incoterms 2000: FOB va FCA, CFR va CPT, CIF va CIP. Hay cho bie't VI sao "khi hal ben khong c6 y dinh giao hang qua Ian can tau", thl nen su dung di~u kien FCA tbay cho FOB, CPT thay cho CFR. CIP tbay cho CIF.

9. Mot nha xua't khA'u d' Tp. H5 Chi Minh, xua't khftu gl,lo (solu'Qng gao XK: 20.000 MT +/- 5%, gao diroc d6ng trong bao day ddn) ban gao cho mot nha nh@p kh~u 0 Singapore, gao se dU<;Ic dua de'n Indonesia. Hay chon di~u kic$n thuong mai (Incoterms) thich hop cho cac tnrcng hop sau day:

Truong hop I: ngirci ban chi muon giao hang tai cdng boc hang qui dinh, thu t1,1C xua't kh~u va rnoi cong viec khac d~u do ngirci mua tv 10.

Truong hop II: ngiroi ban giao hang len tau tai cang boc hang, chiu chi phi san hang va lam thu tuc xuat kh§u; ngu'oi mua 10 thue tau va mua bao hiem,

KQ THU~T NGO~I THlIaNG

Truong hop III: ngltC1i ban 10 thue tau va mua bao hi tim dti dira hang Wi cang de'n.

Tnrong hop IV: ngU'C1i ban 10 thue tau dti v~n chuyen hang hoa tdi cang de'n, con ngu'O'i mua t11 10 mua baa hi~m.

10. M¢t nha xuit kh§u (j Tp. Hi; Chi _Minh, xuat kh§u ca phe di My, hang dlt<;fc dong trong container. Hay chon dieu kien thirong mai (lncoterms) thich hop cho cac tnrong hop sau:

- Tn1C1ng hop I: hang du'oc giao eho ngiroi mua ngay tai kho cua nha xuat khdu tai Dac lac - Vi~t Nam, thll tuc xuat kh.Iu do ngiroi mua nr 10 lieu,

- Truong hop II: ngUoi ban 10 thue tau va mua bao hi~m eho hang hoa.

- Truong hop III: ngtroi ban thue phirong tien van tai eli cho hang tdi dia di~m den, ngiroi mua tu mua baa hi~m eho hang hoa:

- Truong hop IV: hang elu'<;fc giao eho nguci vij.n t,H tai CFS cang Ben Nghe, thu tuc xuit khffu ngu'oi ban 10, nguci mua ttl 10 thue phuong tien v~n tai va mua baa hi~m eho hang hoa,

11. M¢t nha nhap khffu 0' Tp. H6 Chi Minh, mua thie] bi ciia mot nha xuat khffu Singapore, thier bi se diroc giao di tit E>ttc. Hay chon di€u kien thircng mai (Ineoterms) thich hop cho cac tnrong hop sau day:

- Tnrcng hop I: hang dircc giao cho ngUoi v~n tai tai CFS cang di, thd tuc xua't kh§u ngu'oi ban 10.

- Truong hop II: nguoi mua mUeln nhan hang an toan tai cang den, thd tuc nhap kh§u ngU'oi mua tt! 10.

- Truong hop III: ngu'oi ban 10 thue tau va mua bolo hi~m eho hang hoa.

- Truong hop IV: ngttC1i ban thue phu'dng tien v~n tai, ngu'oi mua tl,1' 10 mua bao hi~m cho hang hoa,

12. M¢t nha nhap khffu 0 Tp. H6 Chi Minh, nhfip khfiu phan b6n h6a hoc eua mot nha xuit kh§u Korea, phan bon duc;1c cung ea'p tai Philippines. Hay chon di~u kien thuong mai (Ineoterms) thich hop cho cac tnrong hop sau:

- Truong hop I: nguoi ban muon cung eap hang an roan tai cang dEn, thd tuc nhap khffu ngiroi mua nr 10.

ChcIcJIg 1- INCOTERMS

- Tnrong hop II: nhimg gia qua cao nen nguoi mua kh6ng cha"p nhan, Ngiroi ban 06 nghi: nguoi ban thue tau va mua bao hiEm cho hang hoa.

- Truong hop III: gia v~n chua hap dan, nen ngirci ban lai dua ra phirong an: ngLtoi ban chi 10 giao hang len tau tai cang di, chiu chi phi san xe'p hang va lam thu tuc _xuat kh~u, rnoi viec con lai nguoi mua t1f 10 .

. Truong hop IV: ngirci mua g<}.p kh6 khan trong viec thue tau, nen I~n cu6i cung d6ng y vdi phircng an: ngLtoi ban thue tau, ngiroi mua ttl 10 mua bao hi€m cho hang h6a.

13. Tren cirong vi nha xua"t kh~u, xuat khdu ca ph€! di My, hay tni loi cac cau hoi sau (chi cAn tnt ICfi van ta't C6 hay Khong), tren co sO' d6 chon di~u kien rmrong mai (Incoterms) thich hQP vdi kha nang cua mlnh:

1. Anh (chi) co khd nang chiu moi rui ro, phi t5n d€ dira hang toi cang den qui dinh khong?

2. Anh (chi) co the xin giay phep nhap kh[{u VaG dat nude nguoi mua dUQc khong?

3. Anh (chi) co thE thue tau chO' hang tdi cang den qui dinh duQc khong?

4. Anh (chi) c6 th€ mua bao hi€m cho hang h6a dLtqc khong?

5. Anh (chi) co th€ chap nhan thanh toan sau khi hang dLtc;fc giao an toan tai cang de'n khong?

6. Hang co dong trong container khong?

14. Tren cirong vi nha XK, xuat khdu gao di Indonesia, hay tIii Wi cac cau hoi sau (chi dn td Wi ngao gon Co hay Khong), tren co S0 do chon di~u kien thucng mai (Incoterms) thich hQP vdi khd nang cua minh:

1. Anh (chi) co khcl nang lam thil rue xuat kh§u khong ?

2. Anh (chi) co th€ thue dLtc;fc phuong tien v~n tai khong?

28

3. Anh (chi) c6 thG mua dUQc baa hi€m cho hang h6a dUQc khong?

4. Anh (chi) co lam duoc thti tuc nhap kh§:u hang hoa vao midc nglJai mua dlJ"e khong?

5. Noi d6"n c6 phai cang bi€n khong?

6. Hang co du'"c v~n chuy€n bang container khong?

15. Tren eu'dng vi nha nhap khc1u, nhap kh~u phan b6n hoa hoc tu Philippines, hay tra lai cac cau hoi sau (chi dn tra lai ngan gon C6 hay Khcng), tren co so d6 chon dieu kien thuong mai (Incoterrns) thich hop voi khd nang cua mlnh:

1. Anh (chi) c6 kha nang chiu moi nii ro, phi t6n d€ den t~n co so ngU'oi

ban nh~n hang khong?

2. Anh (chi) c6 the lam dtt"e thu tuc xua't kh§:u kh6ng?

3. Anh (chi) co thue dUQc phircng tien v~n tai khong?

4. Anh (chi) c6 the mua baa hi€m cho hang h6a du'oc khong?

5. Anh (chi) co th€ lam diroc thu tuc nhap khgu khong ?

6. Co ohit thitt phai la'y v~n don ti1 cang de'n cang kh6ng?

16. Tren cirong vj mot nha nh~p khcfu, nh~p kh~u Cement tit Thailand, hay tra Wi cac cau hoi sau (chi dn tn"} Wi ngan gon C6 hay Kh6ng), tren co s6 d6 chon dieu kien thuong mai (Incoterrns) thich hop vdi kha nang ciia minh:

1. Anh (chi) e6 kha nang chiu moi cui ro, phi 16n d€ de'n t~n kho

ciia nglJoi ban nh~n hang khong ?

2. Anh (chi) co thi lam duoc lhd tuc xua't kh§u khong ?

3. Anh (chi) c6 the thue dUQc phirong til$n v~n tai khong?

4. Hang co nha't thie't v~n chuycn bAng dl10ng bi€n khong ?

5. Anh (chi) co th€ mua baa hi€m cho hang -h6a dtf<;1c khong?

6. Anh (chi) co lam du'Qc thu H:1C nhap khc1u khong ?

29

ChllCMg I· INCOTERMS

17. Mot nha xuat khifu 0 My, xuat khffu thiet bi cho mol nha nh~p kh§u o Tp. H6 Chi Minh, theo di~u kien CIF. Cang b6c hang: South Louisiana. Cang da hang: Sai gon, Viet Nam. Hay cho biet:

1. Dia dit~m chuyen giao nli ro Iii dia diem nao?

2. Dia diem viet kern thea CIF la'dja diem nao?

3. Ai la nglfdi mua bao hiem?

4. Ai la nglfoi diroc mua bao hiem?

5. Ai la nguoi lam thti tuc doi bdo hiern khi hang hoa gap nli ro doc

dlfong?

6. Ai phai lam thu tuc xua't khau?

7. Ai phai lam thu tuc nhap khau?

8. Ai la ngirci thue phuong tien v~n tai?

9. Ai la ngu'oi Ia'y BIL ttr hang v~n tai? 10. Ai la ngiroi tn1 ctfdc v~n tii?

18. Cong ty VNF (Vi~t Nam) ky hop d6ng xua't kh§u 10.000 ta'n gao cho cong ty S. (Singapore) vdi gia USD 258IMT FOB ding Sai Gon, Vi~t Nam (Incoterms 2000). Cdng b5c hang: Cang Sai Gall. Thanh toan bang LlC AlS.

- Rui ro dtfc;1C chuyen tit ngU'di ban sang ngU'di mua tll' khi nao? Ai Iii ngu'oi mua bao hiem cho hang h6a va mua theo di~u kien nao?

- Khi hang da du'c;1c giao len tau tai Cling Sai Gon thl vao thoi nay quyen so hU'u hang hoa dil dU'c;1c chuyen tit ngU'Cfi ban sang nguui mua chua? Tai sao?

19. Cong ty S (Viet Nam) du kien xua"t khffu 84,5 MT ca phe di Chau Au, hang d6ng trong 5 containers 20', dia diem di: Cdng Sai gon; dia diem den: Hamburg, thoi gian giao hang: thang 4/2005. Gia ,FOB Sai gon, dV tinh USD 7051MT, thanh toan: CAD.

Biet:

Ciroc v~n chuyen mot container 20' tll' Tp. H6 Chi Minh di Hamburg la USD 1250.

Ty' l~ phi bao hiem: 0,5%.

Lai sua't ngan hang 6%/narn.

Hay tinh gia Clf Hamburg? Thanh toan bang LlC tra cham 1 thang ke ttt ngay ky B/L.

KQ THU~T Noo,,1 THUCJNG

20. Tren cuong vi nha xuit khffu, hay chon dieu kien thirong mai quoc te (INCOTERMS ) thich hop eho moi tnrong hop sau:

TrttC1ng hQ'p I II III IV V VI VII VIII IX X
Khi nADI.!:
I Co kha nang chwfn hi
t1ttQ'c hii. ng XK t heo yi!u C C C C C C C C C C
c4ukh6ng?
2 Hang co nhtt thi(t phai
glao qua Ian can tau t,i C C K K K C K K K K
cang Me hana kh6ng?
3 Co kha nAng tbue dli'Q'c
phli'dng ti~n v4n tai M K C C C C C K K C C
v4n chuyin t8i dia diim
dtfn kMng?
4 Co kiui nang mua dli'Q'c
bao hi~m cho hang bOa K C C C C K K K K C
kh6ng?
5 C6 kha nang lam tM tuc C C C C K C C
XK kMRj~ '! C C C
6 C6 khii nang lam tM tuc K K C K K K K K K K
NKkMna?
7 C6 krut nAng chin mQi
nli ro va phi ufn di glao K K C C C K K K K K
bang t,i dla dilm dtn
kh6n_g_?
8 C6 chft'p nh4n giao hang
tv.i nm dtn an toan r6i K K C C C K K K K K
m8i thanh toan kh6na?
9 Co kha nAng dB Mng t,i K K C K C K K K K K
can. dtn kh6na?
10 Hang co dong troog K K C K K K C C C C
container khAng ?
INCOTERMS hla ehon: Ghi chu: C - Co; K - Khong.

21. Tren cirong vi nha nhap khffu, hay chon di~u kien thuong mai quO'e te' (INCOTERMS) thich hop cho rn6i tnrong hop sau:

Trli'Clng hQ'p I II III IV V VI VII VIII IX X
Khil nAng
1 Co khil nang chin mol
nii ro, phi tlin di d(n K K K K K K C K K K
tGn cd sa ciia ng_li'lil Ban 31

(lIIICMI I - INCOTEIIMS

nh4n hAna khana?
2 C6 kh8. nAng lam thu tuc K K K K K
XK kh6nl!? K C K K K
3 . Hang e6 nhA't thi€t phili
glao qua Ian can tau t,1 C C K K K K K K K C
dng Me khOna?
4 C6 kha nA ng thu~ dttQ'c
phu'dng ti~n v*n tili K C K K K K C C K K
kh6ng?
S C6 khil nang mua du'Q'e
000 hiim cho bang hda K C K K K K C C C C
khOng?
6 C6 doi hoi hang an toan
tdi dill diim d€n rom K K C C C K K K K K
thanh toan kMIIg ?
7 C6 khi nang lam tM tuc C C K C C C
NK khang? C C C C
8 C6 kha nang diJ hllDg tit
trl:n tau xn6ng t,i cang C C K C K K C C C C
d€n kh6ng?
9 Ndi dln c6 nMt thi€t la C C K C C K K K K C
dng biin kh6n_g_?
10 Hang c6 d6ng trong K K K K C C C C C K
container kh6n~ '?
INCOTERMS lila chon: Ghi chu: C - Co; K - Kh6ng.

BAI T~P LON CHO NHOMI

BAI T~P CHO HOC VIEN CAO HQC

Khao sat, danh gia tlnh hlnh ap dung Incoterms tai Vif$t Naml thanh ph6 H6 Chi Minh va tbit d~ xuit mQt s6 giai phap nham nang cao hieu qua sU'dt;1ng Incoterms.

32

K9 THU~T NGO.,I THUGNG

CHlIdNG II

esc PH·UONG THUC THANH TOAN

1\,.' A' ? ,.".'

ouoc TE CHU YEU

Thanh toan quoc te' la cong viec ra"t quan trong rna moi nha xuat nMp khl1u tren the' gidi deu he't sue quan tam. Co th6 noi: each giai quyet van de thanh toan la dai b6 phan cua cong viec buon ban. Cha"t hrcng cila cong Hie nay se co anh huesng quyet dinh den hieu qua kinb te' cua hoat dong kinh doanh ngoai thuong.

Mu6n dam phan, ky ke't va ttl chirc thuc hien t6t hop d6ng ngoai thuong, ban dn phdi hi€u thau dao ve nghiep vu thanh toan qu6c te, d~c biet la cac phuong tlurc thanh toano

N6i dung cua nghiep V1,l thanh loan trong ngoai thuong rat rong. Mon Thanh toan qu6c te dll gidi thieu ta"t d. nhtrng nQi dung nay, nrumg trong cac phan: cac phirong thirc thanh toan qu6e te va cac phuong tien thanh toan qu6c te' , man Thanh toan qu6e te dung tren giac dO ngan hang d€ nghien CUu va giiii quyet vin d€. Con trong man hoc Ky thuat Ngoai thircng cluing toi chi t~p trung VaG nQi dung trong ye'u nhat ciia nghiep vu thanh toan quoc te - cac phuong thil'c thanh toan qu6c te chu yeu va dU'ng tren giac dQ chu hang d€ nghien cuu va giai quye't cac va'n d€.

Trong thanh toan qu6c te c6 nhieu pmrong thuc nhu: .:. Tra tien mat (in cash) .

• :. Ghi s6 .

• :. Mua ban d6i luu (d6i hang) .

• :. Nho thu .

• :. Chuyen tien .

• :. E>6i chimg tit la'y tien .

• :. Tin dung chirng tit ...

S~p tdi day cung vdi su bung n6 cua Internet, cua nen kinh te tri tlurc se co nhii'ng phudng thuc thanh loan mdi ra doi - thanh loan qua mang, tao CUQc each mang trong thanh toan qu6e teo

33

ChU'cmg II - C6c phU'CJft9 tflu-c thonh to6n qv&C t& chit ,tv

M6i phirong thuc d~u co nhUng uu nhiroc di~m rieng, trong nrng tnrong hop C1,1 the se c6 nhtrng phuong thirc thich hQP, d€ chon dU'oc phU'dng thuc thanh toan phu hop va hieu qua, trU'dc het dn hi€'u ban cha't cua chung.

? ~ ...,

I. TRA TIEN M~ T (IN CASH).

Ngttai mua thanh toan bang ti~n m~t cho ngiroi ban khi nguci ban giao hang hoac chip nhan don d~t hang cua ngU'oi mua.

Phuong tlurc nay tuy don gian, nhimg hien nay it diroc ap dung trong thanh toan qu6c te VI rui ro cao va hieu qua thap.

, .:t

II. PHuC1NG THUC GHI SO (OPEN ACCOUNT).

1. Khai ni~m:

La phU'dng thirc thanh toan, trong do nguCfi ban md mOt tai khoan (hoac mOt quy€n s6) as ghi no nguoi mua, sau khi nguoi ban aa hoan thanh vic$c giao hang hay cung ca'p dich V1,1, thea do den thoi han qui dinh (thang, qui, nam ... ) ngU'oi mua se tni ti~n cho nguoi ban.

2. Qui trinh nghi~p vu:

Sd d6 2.1

NGAN HANG BAN 141.,...----0-'----I1 NGA.N HANG MUA

(3\ 1 (2\ 113\

~_N_G_U_~_IB_A_·N __ _;----------~:1 NGUaIMUA (1)

1. Ngtti'1j ban giao hang va gU'i chUng tit cho ngtloi mua.

2. Nguci ban bolo no tnrc titp cho ngu'C1i mua.

3. Be'n ky han ngtlbj mua chuy€n ti~n thanh roan cho ngu'bi ban.

3. Dauh gia:

34

KY 1HU~T NGoI)I1HlJONG

Phuong thuc thanh toan don gian, chi co hai ben: nguoi ban va nguoi mua tham gia thanh toan, ngan hang kh6ng tham gia vdi chile nang rod tai khoan dE thuc thi thanh toan, chi rod tai khoan den bien, khong rod tai khoan song bien. Ne'u ngu'oi mua md tai khoan dE ghi thi tai khoan rf.y chi la tai khodn theo doi, kh6ng co gia tri thanh quyet toan gii.i'a hai ben.

Phuong thuc nay chi co loi cho nguoi mua.

4. Di~u ki~n ap dung:

Ap dung trong cac tnrong hop:

.:. Thanh toan trong rnua ban noi dia .

• :. Thanh toan ti~n gill ban hang d nu'dc ngoai .

• :. Thanh toan khi doi ben Mua - Ban rrf.t tin c~y nhau .

• :. Thanh toan ti~n phi dich vu,

III. THANH TOAN TRONG HUON BAN DOl too (COUNTER TRADE).

Buon ban d6i IU'U la cac hoat dong trao d6i hang hoa trong thirong mai qu6c te', trong do hai (nhieu) ben tie'n hanh trao d6i hang hoa no lay hang hoa kia.

Hien co cac hlnh thtrc buon ban ct6i iU'U sau:

.:. Nghiep vu Barter (nghiep V1;1 d6i hang thu~n tuy), .:. Nghiep vu song phirong xuit nh~p .

• :. Nghiep vu Buy - Back.

1. Nghi~p V1;1 Barter: La nghiep vu hang d6i hang, khong sit dung ti~n trong thanh toano

2. Nghi~p V1;1 song phtidng xui"t nh4p: Day cfing la hoat dQng mua ban d6i hru, nbung co thE su dung ti~n (hoac mot phdn tien) d€ thanh toano B€ phong ngira rui ro thuong su dung thu tin dung ct6i khai (Reciprocal LlC xern them d phdn sau).

ChIlCJltg • - C6c phctcMg IhU'c IhoaIt to6a qoiC ~ chu ,...

3. Nghitp ~ Buy - Back: La nghiep vu mua ban dOi luu trong linh vue d~u nr trung va dai han. Trong d6 mOt ben cung cap may moe trang thie't bi va se nhsn lai san ph~m do ben kia sa dung may moe do Him ra.

IV. PHUONG muc NHi1 THU (COLLECTION). 1. Kluii nit1m:

Phuong tlnrc nhCJ thu 13. phuong thirc thanh toan rna ngliC1i ban sau khi holm thanh nghfa V\I giao hang se ky phat hOi phie'u dbi ti€n nguoi mua, nho ngan hang thu h6 s6 ti€n thu ghi tren tC1 hOi phieu do.

De hieu duc;fc pmrong tlnrc nho thu, tntdc het c~n n~m vO'ng: H6i phieu ia gl?

H6i phitu (BIE - Bill of Exchange hoii-e Draft). }i;> Binh nghia:

H6i phieu thirong mai la 'mt')t tC1 menn lenh doi ti€n va di€u kien do ng\tOi xua't khdu (ng\tOi ban, ngu'CJi cung d'ng dich V1J.) ky phat doi ti€n ng\t(fi nhap khdu (ng\t(fi mua, ngU(fi nh~n cung rmg) yeu du ngtroi nay phai tnt mOt so" ti€n nha't dinh cho ng\tai hlidng lc;fi qui dinh tren h6i phieu, tai mOt dia diem nha't dinh va trong m6t thai' gian nha't dinh (co the'tni ngay hoac c6 the tra v€ sau).

Qua dinh nghia tren, c6 nhilng ngliai lien quan den viec tao l~p va tra ti€n h6i phieu nnu sau:

Ngu'(fi ky phat h6i phieu (Drawer): la nglioi ban hang, nguci xua't khdu hang h6a, ngimi cung rmg dich vu.

NgliCJi tra tien h6i phieu (Drawee); la ngu'(fi rna h6i phi6u giti de'n cho ho va doi ti~n ho, d6 la ngUC1i mua, ngiroi nh~p khdu, ngu<'Ji nh~n cung ling hoac mot nginri thll' ba do s11 chi dinh cua nguoi tra ti~n h6i phieu. Ngirci thll' ba nay thuong la ngan hang (ngan hang "cha'p nhan - confirming bank hoac ngan hang rod thu tin dung - issuin~ bank ... ). Ngiroi hliong lqi h6i phieu (Beneficiary): tnrdc tien la nguni kg phat hOi phieu, sau nii'a la m6t nguoi DaO d6 do ho chi dinh. Theo lu~t quan che' ngoai h6i cua nude ta, ngliC1i hu'aDg lQi Day la cac Ngan hang kinh doanh ngoai h6i duc;fc Ngan hang Nha n\tdc cS'p giS'y, phep,

}i;> Bile diim eua h6i phitu:

• Tinh tnru nrong,

• Tinh bllt buoc trd ti~n.

• Tinh hru thong.

};> H'mh thuc cua H6i philu: (Thea ULB 1930 - Uniform Law for

Bills of Exchange):

H6i phieu phai dttqc l~p thanh van ban. Co th~ viet tay, danh may, in san ...

Ngon ngit tao l~p h6i phieu: bang m6t"thu tieng,

Khong dttt1c viet tren hoi phieu bang but chi, muc do, rnuc de phai,

Hoi phieu co th~ l~p thanh 2 hay nhieu ban (thuong la 2 ban) co gia tri ngang rihau.

};> N§i dune: eua HOI phitu: (thea ULB 1930):

Nhitng n¢i dung bat buoc:

• Phai ghi r5 tieu d~ (Bills of Exchange/ Exchange or Draft).

• Ghi r5 dia di~m, thoi gian l~p hoi phieu,

• Menh lenh tra ti~n vo di~u kien.

• Mot s6 ti~n nhat dinh (ghi r5 rang bang s6 va bang chir).

• Thoi han tra tien: tra ngay, tra sau.

• Dia di€m tra tien.

• Ngtroi hirong 11,1i.

• Ngiroi tra ti~n hoi phieu,

• Nguoi ky phat hoi phieu va ky ten.

• Ngoai ra con nhitng noj dung mang tinh tuy nghi. (xem mdu hffi phie'u duo! diiy)

H6i phi€u dung trong phu'dng thdc nhO' thu:

.;.,- _ •. _ .••. _ .• ' ~ ~ ~ •. / ••. ~ ••. ~ ••. _ .••. _ .••. J.~J •• _} _~~ .~~. ~;.-. , •. r, •. J ••. ~ ••. _ ,- .. ,-,~ .••. s, •. '.~ '.~~ •• ".- ".'.J .'J _'._ .••. _ .• - - .,'." .•.•. , •.•. , •.• ,- .. ,-, ,"." .".- ••. -",-. . J _'J _'.-".'."". ,.", .~, _~' ••. - ,- .,- _".', •• ' .• _'.~ _'J.~",

.,'-

BILL OF EXCHANGE

~ No .

:: For .

. ~

20 ....

At Sight of This FIRST Bills Of Exchange (Second of the

same tenor and date being unpaid) pay to the order of .

•• ~ 4 4 ••••••••••••• ~ •••• ~ ••• ~. 4.4 ••••• ~ ~ ••••••••• r •• 4 4 •• ~ •••• ~.4 4 •••••••• r •• 4. 4 •••• ~ ~ •• 4 •••• I j 4 4 4 ••••••• ~ 4.4 •••• r.

the sum of " .

To .

17

(hllCJng II - (6c phllCJng thii'c thanh toOn qv6C t6 ctni y.v

H6i philu dung trong phuong tlntc tin dung clntng tit:

BILL OF EXCHANGE

No .. _ .

For .

20. .

At Sight 01 This FIRST Bills Of Exchange

(Second 01 the same tenor and date being unpaid) pay to the

order of .

the sum 01 .

Value received as per our invoice (5) No. (s) .

dated .

Drawn under .

Irrevocable UC No: dated .

To .

.. , ,.,.,.,.,.,.,.,. ' ' ' .. ".'.' ,. .. ,. .. ,. .. ,. .. , ' ' .. ' .. ' , ' .. ' .. ' .. ' .

~ Cac loai h6i philu:

Dua tren nhirng tieu thiic khac nhau, nguoi ta phan chia h6i phieu thanh cac Ioai khac nhau. Co nhieu din Cll d~ phan loai hoi phieu, dltdi day Ia nhil'ng can Cll phan loai thong dung:

Can Cll vao thoi han tra tit5n:

Hoi phieu du'c;1c chia lam hai loai:

• Hoi phieu tra ti~n ngay (Sight Bill): la loai hoi phieu rna khi ohio tha'y hoi phieu, nguoi tra tien pha: thanh toan ngay so tien ghi tren hoi phieu cho ngu'oi htrdng loi.

• Hoi phieu c6"ky han (Usance Bill): la loai hoi phieu chi diroc thanh roan sau mQt so ngay nhat dinh k~ ttt ngay ky phat hoi phieu hoac k~ tit ngay nhln tha'y hoi phieu,

Can Cll vao chang ttt kem theo:

Hoi phieu diroc chia lam hai loai:

38

K9 THU~T NGO~I THlIONG

• Hbi phieu trdn (Clean Bill): la loai hoi phieu rna viec thanh toan n6 khong kern theo di~u kien c6 lien quan den viec trao chirng til hang h6a hay kh6ng.

• Hoi phieu kern chirng til (Documentary Bill): la loai hoi phieu khi gill den ngiroi tni tien c6 kern theo cac chirng tit hang hoa va neu ngu'oi tra ti~n thanh roan hoi phieu thl ngan hang mdi giao chtrng tit hang h6a (Delivery of Documents against payment - DIP), noac ngu'oi tra tien chip nhan thl ngan hang mdi giao chirng tit hang hoa (Delivery of Documents against acceptance - D/A).

Can cu vao tfnh chat chuyen nhu'dng eua hoi phieu:

Hoi phieu diroc chia lam ba loai:

• Hoi phieu dich danh (Nominal Bill): la loai h6i phieu ghi r6 ten ngiroi huang loi. Hoi phieu nay khong du'(.1C chuyen nhirong bang thu tuc ky h~u.

• Hbi phieu tra cho ngu'oi dm phieu (Bearer Bill): tuc la loai hoi phieu vo danh (No - Nominal Bill), tren hoi phieu kh6ng ghi ten nguoi huang loi, rna chi ghi "pay to bearer" (tn! cho nguoi dm phieu) hoac kh6ng ghi gl ca. D6i vdi Ioai h6i phieu nay, ai dm duqc n6 se tra thanh ngu'oi hlfang loi, khong can phai ky hau,

• H6i phieu theo lenh (Order Bill): la loai hoi phieu ghi r6: Pay to the order of ... ) (tra theo lenh cua ngU'oi hu'ang lei), Muon chuyen nlurong hoi phieu nay, ngU'oi huang loi phai ky hau. Hoi phieu theo l~nh dircc sti' dl,Ing Tit ph6 bien [rang thanh roan Quae teo

Can cu vao nguoi ky pha! h6i phieu:

• Hoi phieu thuong mai: do ngirci xuit khfiu ky phat.

• Hoi phieu Ngan hang: do Ngan hang phat hanh dung de chuyen tien giii'a cac Ngan hang.

~ Cae nghiep vu eo li~n guan atn hin thong h6i phitu: .:. Chilp nhan h6i phieu (acceptance):

Cong thue ehdp nhqn:

Ghi r6 "chap nhan" (Acceptance or Accepted ... ) Chil ky, ho ten cila nguai chap nhan,

ou« kiin chllp nhQ-n:

Thea ULB thi chi co cha'p nh~n vo di~u kien,

39

Chu'CHlIII- C6c phU'CfIII thac thanh t06n quae ta' chi ytu

Theo BEA (Bill of Exchange Act 1882) co:

• Cha'p nhan va di~u kien (General acceptance).

• Cha'p nh~n co bao luu (Qualisied acceptance).

• Cha'p nhan co di~u kien (Conditional acceptance).

• Cha'p nhan mQt phdn (partial acceptance). Ex: "Accepted for £150 only, John Brown".

• Cha'p nhan tni tien tai mQt dia phirong nha't dinh (local acceptance ).

Ex: "Accepted, payable at A Bank.Ltd and there only, John Brown".

• Cha'p nhan trii tien vao thb'i gian nao 110. Ex: "Accepted, payable at six month's date, John Brown".

• Chap nh~n trii ti~n cho mQt ngtroi, .:. Ky hau hoi phie'u: (Endorsement):

Cac 10<,)i ky h~u thong dung:

• Ky h~u d~ trang (blank endorsement) (ngUb'i ky hau chi ky ten).

• Ky h~u thea lc$nh hay ky h~u d~c biet (order endorsement - special endorsement). Ex: "Pay to the order John Brown " ...

• Ky hau han che' (Restrictive endorsement). Ex: "Pay to John Brown only".

• Ky h~u phieu mi€n truy dbi (Without recourse endorsement).

• Ky h~u co di~u kien (Conditional endorsement). Ex: "pay to my daughter Mary Smith, when she finishes college" .

• :. Baa Hinh hoi phie'u (aval): la su cam ke't cua ngtroi thir ba tn1 ti~n cho ngUCfi hudng loi hoi phieu khi den han tnt ti~n .

• :. Khang nghi:

Tnrong hop de'n han nhtmg h6i phieu kh6ng dU<;1c tra tien, ngudi huang It;1i hien tai cua h6i phieu c6 quyen khang nghi nguoi tra tien tnrdc phap lu~t.

.:. Chie't kha'u h6i phie'u:

La- nghiep vu cho vay cua Ngan hang neu hoi phieu chua den han trii ti~n rna ngirci hudng IQi h6i phieu ciin ban d~ la'y ti~n. Ngan hang se mua voi mQt gia tha'p hon s6 tiSn ghi tren tC1 hoi phieu do, s6ti€n chenh l~ch goi la loi nrc chiet knau.

Sau khi da xem xet v~ hoi phieu chung ta trd lai vdi phtldng thlle Nhil thu.

C6 hai loai nho thu:

40

HtIKuer NGOfJIIKlIaNG

a. Nhil thu phii'u tron (Clean collection):

Nho thu phieu trdn 13. phuong thO'c rna ngu"<1i ban nh?1 ngan hang thu ho ti~n h6i phieu d ngu"m mua, nhimg khong kern theo di.!u kien gl ca ..

h. NhiJ thu lci!m chUng til (Documentary collection):

La phirong thifc rna ngrto'i ban sau khi hoan thanh nghia VlJ. giao hang, l~p bt) chUng til thanh toan nh(J thu (chrmg til gill hang va h6i phieu) va nhc ngan hang thu hQ ti~n tCf h6i phie'u do vdi di~u ki~n la nglfO'i mua tra ti~n hoac chap nhan tra ti~n tht ngan hang mdi trao toan bQ cluing tU gill hang cho nguoi mua de ho nhan hang.

Toy theo di~u kien tra ti~n, ngUCfi ta chia phinmg thuc nay lam cac loai:

.:. DIP - Delivery Of Documentary Against Payment - nha thu thea hlnh thuc thanh toan giao chirng tit, g6m: DIP at sight - Thanh toan tnl ti~n ngay (Khi nh6n dlfQC ti~n thanh roan nho thu cua khach hang (nglfai mua), thanh toan vien cua ngan hang giao chimg tit' cho khach hang, yeu d.ll khach ky nh~n); DIP at X days sight (Delivery of documents against payment of a draft drawn payable at a future date) - Thanh toan hoi phieu co thCii han (Nh~n dlf"C chUng tU nh(J thu theo hmh tlurc nay, thanh toan vien thong bao cho khach hang de'n chffp nh~n hoi phieu co thai han. Chung tit chi dlf(1C giao khi BIE d3 d1.f(1c chap nhan va dttqc thanh toan (Khach hang c6 th~ ky quy 100% tri gid BIE de dttQc nh6n ngay chimg tit hoac thanh toan vao ngay dao han d€ nh6n chimg tit)) .

• :. DIA - Delivery of Documentary Against Acceptance - nha tho cha'p nhan thanh toan giao clumg tit- goi ngan 13 nno thu tra cham (Khi khach hang co cam k€t tnl ti~n bang van ban hoac ky cha'p nh6n thanh toan BIE vao ngay dao han, thi thanh toan vien cua ngan hang giao chimg tit cho khach hang) .

• :. D/OT - Delivery of documents on other terms and conditions -

Giao chUng til theo cac di~u ki~n khac, gdm:

aI Thanh toan ttmg phdn (Partial Payment): Nh~n d1.fqc bQ chung til thanh toan theo hlnh thO'c nay. thanh toan vien thong bao cho khach hang va yeu du khach hang: iI Thanh toan d~ giao phAn chimg tit nh<'1 thu theo DIP at sight; iii Ch5p nh~n thanh toan d~ giao phdn cluing tit nha tho thea DI A.

41

(l1I'_gll - C6c phU'CMg dlU'c thoM to6B q.at .. chil va.

b/ Giao chUng ttt khi co Gia'y hua tn'i tien (Delivery of documents against Promissory notes).

c/ Giao chUng tit khi co Thu cam ket tr~ ti~n (Delivery of documents against Letters of undertaking to pay).

d/ Giao clnmg til khi co Bien lai tin thac (Delivery of documents against a Signed trust receipt).

2. Qui trmh nghiep V\l:

3. Nhil thu phieu trtln - Clean collection.

Sdd62.2

1. Ngu?1i ban giao hang. l~p bQ chang til gth thAng nguci mua.

2. Nguoi ban ky h6i phieu doi tien ngli?1i mua va nho ngfin hang thu hQ ti~n cila h6i phieu do.

3. Ngan hang ben ban chuy~n h6i phie'u cho ngan hang ben mua va nh?1 ngan hang nay thu hi) ti~n C1 ngli?1i mua.

4. Ngfin hang ben mua chuy€n h6i phieu cho ngliCfi mua va yeu du tn'i ti~n.

5. Nguoi mua tnl ti~n hoac tu ch6i tn'i ti~n, di€u nay hoan toan phu thuQc vao thien chi ella ho, co th€ chia thanh 3 tnrong hop:

• Ngiroi mua chiem dung hang ciia ngiroi ban va khong trei ti€n.

• NgUoi mua ttt ch6i thanh toan va khong nhan hang, ngU?1i ban phai xi! ly:

o Thl1dng hrong d€ ban giam gia cho ngli?1i mua.

42

K9 THU~T NGQ$I THlIONG

o Ban cho ngiro! khac,

o V~n chuyen v~ hoac bo di.

• Ngiroi mua d6ng y tra ti~n, thong thuon,g sau khi nhan hang thi

ngiroi roua moi trd ti~n. '

6. Ngan hang ben mua chuyen tien hoac hoan lai hoi phieu bi tu choi tra tien cho ngan hang ben ban.

7. Ngan hang ben ban chuycn ti~n hoac hoan lai toan bQ hoi phieu

bi ttr chai tni ti~n cho ngiroi ban.

Phuong thuc nay c6 nhiroc die'm la khong dam baa quyen lQi cho nguoi ban, vl viec thanh toan hoan toan phu thuoc vao y muon ciia ngtroi mua, tac dQ thanh toan cham va ngan hang chi d6ng vai tro nguoi trung gian don thuan rna thoi.

Truong hop ap dung phucng phap nay:

• Hai ben mua va ban tin cay Ian nhau boac hai ben cung trong nQi bQ cong ty vdi nhau.

• Dung dE thanh .toan cirdc phi v~n tai, bao hiern, hoa h6ng, loi nrc ...

h. Nhll thu kit m chung til (Documentary collection). (xem S a db 2.2) Nguci ban giao hang.

1. Ngiroi ban l~p bQ chirng tit thanh toan trong d6 baa g6m bQ chimg tit gill hang va hai phieu chuyen eho ngan hang va nho ngan hang thu hQ tien ghi tren W hai phieu d6 (1 nguoi mua.

2. Ngan hang ben ban chuyen bQ chUng ttt thanh toan eho ngan hang ben mua va nho ngan hang nay thu h¢ ti~n (1 nguoi mua.

3. Ngan hang ben mua yeu du ngu'oi mua trd ti~n h6i phieu d€ nhan clumg tir, ne"u ngU'oi mua tra ti~n mdi trao chung ttt gill hang eho ho d€ nhan hang, neu khong thl cftm gill chtrng tir lai va baa eho ngan hang ben ban bie't.

4. Ngiroi mua tra ti~n hoac ttt chai tra ti~n, c6 thE chia thanh 2 tnrong hop:

.:. Nguoi mua tit ch6i thanh toan va- khong nh~n hang. Ngu'oi ban phai xii'19 tU'dng ttl nhu tren (ph§n Clean collection) .

• :. Ngirci mua d6ng y tra ti~n:

- Neu la DIP thl ngtroi mua phai tra ti~n dE dUQc nhan chirng tit di la"y hang.

43

(h"crng 11- C6c pb"crng tlu1c ttlanb t06n q .. 6c tf' chi V""

- Ne'u Ia D/A tht ngu'bi mua phai chap nhan hO'i phieu, de'n thoi han qui dinh se tra ti~n, d~ du'<,1c nhan clnrng nr di Ia' y hang.

- Neu la D/OT thl nguoi mua xua't trlnh cac Gia'y hua tn1 tien, ThU' cam ke't tra ti~n, Bien lai tin thac do chinh nguoi mua l~p, d~ diroc ntt~n chang tit di lay hang.

5. Ngan hang ben mua chuyen ti~n hoac hoan lai hO'i phieu bi tll' chO'i tra tien cho ngan hang ben ban.

6. Ngan hang ben ban chuyen tien hoac hoan lai toan b¢ hO'i phieu bi tir chO'i tra lien cho ngu'bi ban.

So vdi phuong thuc nho thu phieu tron, phuong thtrc nho thu kern chimg tii' dam bao hon, VI ngan hang da thay mat ngu'C1i ban khdng che' chU'ng tiro Tuy v~y, phuong tht1'c nay van con nhii'ng ba't 19i cho ngtrci ban nhu;

-> Nguci mua c6 th~ tit chO'i khong nhan chung ttrv'ily do nao d6 nhu gia hang da ha xuong chang han. Tuy quyen sa huu ve hang h6a van thuoc ve nguoi ban, song hang da glh di r6i, giai quye] tieu thu ra sao? ..

• :. ThC1i gian thu lien ve con qua cham, nen vO'n eua ngu'oi ban van bi ud9ng.

, ,,? A

v. PHUONG THUC CHUYEN TIEN (REMITTANCE).

1. Khai ni~m:

Phuong thirc chuy~n tien la mot phircng thirc thanh toan trong d6 mot khach hang (ngu'oi tra lien, ngltbi mua, nguci nh~p khdu ... ) yeu du Ngan hang phuc VlJ. mmh ehuySn mt')t sO' lien nha't dinh cho ngu'oi hu'ong lQi (ngltoi ban, ngltoi xua't khdu, ngltbi eung ea'p dich vu ... ) a m¢t dia diSm nha't dinh. Ngan hang chuyen tien phdi thong qua dai 19 cua mlnh a mmc ngltoi huang lei deS thuc hil$n nghiep vu chuyen tien.

Trong phirong thirc chuyen tien c6 cac ben lien quan:

.:. Ngiroi tni tien hoac ngUC1i chuyen tien la ngu'C1i uy nhiern eho ngan hang dai dien mlnh chuyen tien .

• :. Ngan hang nhan tiy nhiem chuyen lien la ngan hang a mroc ngu'C1i tra lien hoac ngltC1i chuyen ti~n (con goi Iii ngan hang chuyen tien).

44

H9 THU~T NOOI!I1 THlIaNO .:. Ngan hang dai 19 cua ngan hang ehuyEn ti~n thuong la ngan hang d mroc ngU'oi hU'dng loi,

(. Ngiroi httdng loi lit nguoi chu no hoac nglloi ban, hoac la nglloi nao d6 rna ngU'Cfi chuyen ti~n chi dinh.

2. Hinh thuc chuy€n ti~n:

Viec chuyen ti~n c6 th~ dircc thuc hien b~ng cac each sau:

.:. Hlnh thuc dii$n bao (goi la dii$n h6i - Telegraphic Transfers - TIT): Ngan hang thuc hien viec chuyen ti~n dii$n ra lenh cho ngan hang dai 19 d mroc ngoai tra tien cho ngiroi nhan .

• :. Hlnh thirc bang thtr (goi la thu h6i - Mail Transfers - MIT):

Ngan hang thuc hien viec chuyen ti~n viEt thu (c6 th~ lit lenh tra ti~n - Payment order, hoac la gHfy bao ghi c6 A vis credit) ra lc$nh cho Ngan hang dai 19 (1 mrdc ngoai tra ti~n cho ngl1di nhan,

TfT nhanh hOO MfI' nhttng chi phi chuyen ti~n cao hen rit nhieu, nen khi v~n dung cac nha xuit nhap kh§u can can nhac ky.

Chu y: Can phan biet r5 IT va TIR (xem ky philn cac loai L/C).

3. Qui trinh nghlep vu:

Xet v~ thC1i han chuy~n tien, c6: .:. Chuyen ti~n tra sau .

• :. Chuyen tien tnt ngay .

• :. Chuyen ti~n tra tnroc.

Trong do chuyen ti~n tni sau dU'<;1e ap dung nhicu nhit. Qui trlnh chuytSn ti~n tra sau dien ra thea so d6 2.3.

Sod62.3

NOANHANO

(4)

NoANHANO

(5)

(3)

(2)

(1)

NGUO[ XUAT KHAU

NGUOI NH~PKHAU

1. Sau khi hop d6ng ngoai thucng du'c;fc k9 kEt, ngLtoi xuat kh§u thuc hien viec cung ca'p hang h6a, dich VlJ cho ngttdi nhap khifu,

45

ChU'crng II - C6c phU'crng thU'c thonh to6n qu6'c ti' chu y4"u

chuyen giao chung tll' (hoa don, v~n don va cac chirng tll' co lien quan) cho nguoi nhap khffu.

2. Ben thoi han qui dinh, nguui nhap kh5u viet lenh chuyen ti~n gm den ngan hang phuc VlJ mtnh. Trong do phai ghi r6 rang, day du nhtmg nQi dung chinh nhir sau:

• Ten va dia chi ngu'oi xin chuyen tien.

• sO' tai khoan, ngan hang rnd tai khoan.

• S6ti€n xin chuyen.

• Ten va dja chi ngtroi hirdng loi, S6tai khoan. Ngan hang phuc vu.

• Ly do chuyen tien.

• Kern theo cac cmrng tu co lien quan nhir: giay phep nhap kh§u, hop d6ng rnua ban ngoai thuong, to khai hili quan ...

3. Sau khi ki€m tra, neu hop l~ va nha nhap kh5u co du kha nang thanh toan, ngan hang se trich tai khoan cua ngl(Ui nhap khau d~ chuyen ti~n, gill giay bao no va giay bao da thanh toan cho ngu'oi nhap khau,

4. Ngfin hang chuyen ti€n fa lenh (bang thu hay dien bao) cho ngan hang dai 19 cho mtnh d nude ngoai d~ chuyen ti~n tra cho ngirci xuat khffu.

5. Ngan hang dai 19 chuyen ti~n eho ngiroi xuat khiu (true tiep hoac gian tiep qua Ngan hang khac) va gui giay bao cho don vi do.

4. V~n dung:

a. DOl viii nlla xliii! khilu:

Phong rna ciia Ngan hang nhan dien chuyen ti~n (hien TT dUQC su dung ta chu yeu) tu Ngan hang nu'de ngoai, sau khi ki~rn rna neu thay dung tht chuyen dien cho phong nghiep VlJ.. Thanh toan vien can eu vao chi thi tra ti~n trong buc dien, tien hanh ghi but toan:

NQ ~ Ngan hang niroc ngoai, C6 ~ Cho cong ty xua't khiu.

But toan du'Qc l~p 4 lien, trong d6 eo 1 lien giao cho nha xudt khffu d€ bao ti€n v~.

b. DOl vm nha nhQp khlu:

Phuong thuc chuyen ti~n thirong dung d~:

46

K9 THU~T HGO,!,I THUONG .:. Thanh toan tien dich vu (ciroc phi v~n tai, phi bao hiem ... ):

.:. Thanh toan ti6n hang nhap khc1u co:

o Thanh toan irng tnroc (htnh thuc d:;it coc hoac cung cap tin dung cho nha xuat khau), tho tuc gam:

Don xin chuyen tien, co nQi dung sau: chuycn tien cho ai, tai khoan s6 ...• Muc dieh dti thanh toan 10 hang ... s6 ... tri gia ... Ten ngan hang chuyen den ... tai khoan s6 ... Ten ngu'oi chuyen tien, tai khoan so ... tai ngan hang ...

Hop dong mua ban co ghi di6u khoan: "irng tnroc x% tien hang vao khoang thai gian .;"

Gi;ly phep hoac han ngach (neu co),

o Chuyen tien tra ngu'oi xu fit kh~u sau khi da nhan du'qe hang, tho tuc gam:

Don xin chuyen tien.

To khai hang nhap khcfu.

Hop dong mua ban ghi ro: - s6 tien; - Phuong thirc thanh toan:

h .:.> .J:

e uyen uen,

H6a don.

Sau khi ki€m tra neu th;ly h6 so hop 11$, thanh toan vien se kiGm tra s6 du trong tai khoan tien gUi cua doanh nghiep nhap khclU va chuyen tien. • Neu s6 du ldn hen gia tri cbuyen ti6n: thanh toan vien danh dien chuycn tien.

• Neu s6 du nho hen gia tri chuyen tien: doanh nghiep nhap khclu e6 thG xin mua hoac vay ngoai t~ dG thanh toano Sau khi danh di~n chuyen tien, thanh toan vien l~p phieu chuyen khoan:

o NQ: tai khodn tien gill cua Cong ty nh~p khclu.

o Co: dich vu va di~n phi.

o Co: Uti khoan Ngan hang mroc ngoai.

va gill phong ke toan dG bao no cho cong ty Nhap khclu.

Tom lai: Chuyen tien la phirong thirc thanh toan, tuy nghiep vu gian don, nhimg quyen lei cua ngu'oi ban khong du'Qe dam baa chile chan VI viec ehuy€n ti6n hO~LO toan phu thuoc van y chi va nang luc ella nguoi mua.

47

Ch"Cfft9 11- (6( ph""'" thO( thanh to6ft quO"( tt' chu ytu

VI. PHUONG ,THUC GIAO CHUNG Tit TRA TIl~N (CASH AGAINST DOCUMENTS - CAD).

Trong heat dong xuat nh~p khffu cua Vi~t Nam, tnroc kia chu yeu chi sa dung 3 phirong thtrc: documentary credits, collection va Remittance, tu nhtrng nam 1990 trd lai day d mot sangan hang tai nude ta biit d§u ap dung phuong thac CAD. Phuong thiic thanh toan nay rat co loi cho nha xuat khffu, dam bao cho ho co thc5 thanh toan diroc nhanh va chdc chan.

1. Khai niem:

CAD (cash against documents) la phuong thtrc thanh toan trong do nha nhap khffu yeu du ngan hang md tai khoan tin thac (Trust Account) dc5 thanh toan tic!n cho nha xuat khffu, khi nha xuar khffu trlnh d§y du nhirng chung tU theo yeu cau. Nha xuat khffu sau khi hoan thanh nghia vu giao hang se xuat trinh bi) chirng ttr cho ngan hang d€ nhan tien thanh toano

2. Quy trmh nghtep V\l:

So d6 2.4

(2)

Ng1in hang

1. Sair khi ky hop d6ng mua ban ngoai thuong voi nha Xuat khffu (trong do phirong rmrc thanh toan dUt;1c qui dinh sa dung la CAD), ngUoi nh~p khffu dn den ngan hang phuc vu mlnh yeu c§u thuc hien dich vu CAD. D€ lam dUt;1c dic!u do, ngUoi nhap kbffu va ngan hang se thea thuan va ky 1 ban ghi nhd (Memorandum), g6m nhii'ng ni)i dung sau:

• Phuong thtic thanh roan (Means of payment): CAD.

• s6 tic!n ky quy (Pledged Amount) tri gia 100% thirong VI,l.

• Nhfrng chirng til yeu du (Required Documents).

48

K9 THU~T NGOr,1 THIIONG

• Phi dich vu (Commission).

d ngan hang BPCE tai Tp. H6 Chi Minh Commission 1a 0,25% tri gia tmrong vu va thong thirong khoan phi nay nha XK phai chiu.

Sau khi nha NK chuyen d~y du sO' tien ky quy, mot tai khoan tin thac (Trust Account) se duoc md d~ ghi s6tien ky quy, d6ng thoi Ngan hang cung thong bao cho ngiroi XK ve viec tai khoan tin thac da hoat dong.

2. Sau khi ki~m tra cac dieu kien cua tai khoan tin thac, neu chap nh~n nha XK giao hang cho nguoi v~n tai d~ chuyen den noi nha NK yeu duo

3. Nha XK sau khi tien hanh giao hang thl xuat trinh nhirng clnrng til' rna Memorandum yeu du tai Ngan hang.

4. Ngan hang tien hanh ki€m tra chirng tlt theo yeu du ciia Memorandum, neu thay phu hop tht tien hanh ghi C6 cho ngu'Cli XK va ghi No tai khoan ky quy ciia ngiroi NK, sau khi dii thu phi dich vu Ngan hang theo chi thi trong Memorandum.

5. Ngan hang giao cluing tir lai cho nha NK.

3. Trtiilng hf,fp ap dung:

Quan hc$ ban hang t6t va than tin giO'a hai ben xuat va nhap khofu. £)~c biet nguCfi NK phai rat tin lUdng d nguCli XK.

Khi ban nhUng m~t hang khan hiem tren thi tnrong va nguCJi XK mu6n c6 dam bao ch~c chdn trong thanh toano

Trang cac phuong thll'c thanh toan qu6c te, thl tin dung chirng til' duoc nguoi ta sti' dung nhieu hon ca. VI v~y ph~n Ion cua chirong se danh cho phuong thirc nay.

VII. PHUC1NG THUC TIN DUNG CHUNG rtf (DOCUMENTARY CREDITS).

M¢t trong nhtmg phuong tlnrc thanh toan qu6c tS hien nay duoc sir dung nit ph6 bien la plnrong thirc tin dung cmrng tll'. NOi dung phuong thirc thanh toan tin dung chung tlt dtiQc thirc hien theo "Quy t~e va thuc hanh th6ng nhat v~ tin dung chirng til''' (Uniform customs and practice for documentary credits) do Phong Thuong mai qu6e te' tai Paris (ICC) ban hanh ban sti'a d6i mdi nhat vao narn 1993, mang sO' hieu an ph5m ICC

49

ChllCMglI- Cae phllCJng thl1c thanh toan qu4e ti chu Y.v

500. Trang phucng thtrc tin dung chung tir, Ngan hang khong chi la nguai trung gian thu ho, chi ho rna con la nguoi dai dien ben nhap khffu thanh toan tien hang cho ben xuat khffu. Bao dam cho t6 chirc xuat kh~u nhan dU<;lc khoan tien nrong irng vdi hang hoa rna ho dli cung ling, d6ng thoi bao dam cho t6 chirc nhap khffu nhan diroc so luong, chat IU<;1ng hang hoa nrong ung voi s6 tien rna mlnh phai thanh toano

Vdi nhirng uu di~m do, phuong thuc thanh toan tin dung cluing tu dli trd thanh phuong tlurc thanh toan hihI hieu nhat cho d. ben XK va NK.

1. Khai ni~m:

Phuong thirc thanh toan tin dung clnrng tir la mot su thoa thuan rna trong d6 mot Ngan hang (Ngan hang mo thir tin dung) theo yeu cfiu cua khach hang (nguoi xin md thu tin dung) cam ket se tra mot s6 ti~n nhat dinh cho mot nguoi thu ba (nguoi huang l<;1i so ti~n ella thu' tin dung) hoac chap nhan hoi phieu do nguai thu ba ky phat trong pham vi so tien d6, khi ngUoi thil ba nay xuat trmh eho Ngan hang mot bO chung tu thanh toan phu hop vdi nhirng quy dinh d~ ra trong thu tin dung.

NhU vay, cac ben tham gia thanh toan trong phircng thuc tin dung clurng tu trong ngoai thuong g6m co:

.:. NgUdi xin md thu tin dung (The applicant for the credit): la ngu'di nhap khffu hang h6a, ngiroi mua .

• :. Ngan hang rna thu tin dung (The issuing bank or opening bank): la Ngan hang dai dien cho ngu'oi nh~p kh5u, no eung eap tin dung eho ngudi nhap kh5u. La Ngan hang thucng dU<;1C hai ben nhap khffu va xuat kh5u thoa thusn lira chon va dUQC qui dinh trong hop d6ng, neu chua co sl,l' qui dinh tnrdc, ngiroi nhap kh5u co quyen hra chon. Quyen loiva nghia vu chd yeu ella Ngan hang nay nhU sau:

• Can eu vao don xin md tin dung tho' ella ngiroi nhsp kh<1u d~ rna thu tin dung va tim each thong bao noj dung thu tin dung do cung vdi viec gui ban goc tho' tin dung eho ngo'oi xuat khau. Thong thuong viec thong bao va gill thu tin dung cho ngiroi xuat khffu phai thong qua mot Ngan hang dai ly ella Ngan hang rna LlC a mrdc ngirci xuat khffu, khong loai trir Ngan hang nay gill thang ban g6c LlC cho ngu'eJi xufit khau.

50

Kt neutT NGOf' ,1HUONG . • stla ctdi. b6 sung nhO'ng yeu eiu ella ngiroi xin mO thu' tin dung, cua ngu'Cfi xuit kh~u d6i vdi thu tin dung ·da dl1<;fC rnd ne'u c6 S\1' d6ng y ella ho. ,

• Ki8rn tra chtl'ng tit thanh toan cua ngU'<'1i xua't khau gm de'n, n€u xet th4y cac chung tit d6 phu hop vdi nhU'ng di~u dii quy dinh trong thu tin dung va khong mau thu[n nhau thl tni ti~n cho ngu<'1i xu8"t khfiu va doi lai ti~n 0 ngliC1i nh~p khiiu, nguoc lai thi tit eh6i thanh toano Khi kiem tra chimg tit thanh toan ella ngtiC1i KUa't khau gill d€n, Ngan hang chi chiu trach nhiem ki8m tra b~ ngoai ella chang ti't xem c6 phu hop vdi tho' tin dung hay kh6ng chii' khong chiu trach nhiern v~ ki~m tra tinh chat phap 19 ella chimg ta, tinh chat xac thuc ella chrmg t1)' .•. MQi 51! tranh chap ve tinh cha't ben trong clla chang tft" la do ngU'Cfi nh~p kh5u va ngU'(1i xuat khau tt! giai quyet,

• Ngan hang dut1C mi~n trach trong trU'(1ng hop Ngan hang rdi

vao cac ba"t kha khang nhtr; chi.!n tranh, dlnh ccng, n6i loan, Iut IQi, hoa hoan, dQng "8"t. .. N6u thu tin dung htt han giO'a loc d6, Ngan hang ding khong chiu trach nhiem thanh toan nhilng hI) chimg tir gm da'n vao dip 1.16. trir khi da e6 nhifng quy dinh dl! phong,

• MQi h4u qua sinh ra do loi ella rntnh, Ngan hang rno thu tin

dung phiH chiu trach nhiern, NgAn hang dU'<,1C hu'ong mQt khoan thu tuc phi rnd thu' tfn dung tit 0,125% d6n 0,5% tIi gia cila thtt tin dung {roy tirng ngAo hang} .

.) NgU(1i hu'dng 19i (The beneficiary): la ngllC1i xua't kh~u hang h6a, ngU'i'1i ban ho~e bs't cd' ngu'Cfi nao khac rnA ngttCfi xu5t khau chi dinh . .:- NgAn hAng thong bao thu'tin dung (The advising bank): tbU'iJng la NgAn hang ~i 19 ella Ngan hang rna thu tin dung a nttdc ngU'C1i xu!t kh'u. Quyc!n 19i va nghia Vl,l chu y€u ella Ngan hang nay la:

• Khi nh4n ctut;Jc di~n thong bao thir tin dung ella N gAn hang

rnd' thir tln dung, Ngan hAng nay sf: ehuy6n toan bQ n(\i dung thtr tin d\lng da nh~n dlfqc cho nglft'1i xu(t kh§u dU'<Ji hlnh tbttc van ban.

• Ngan hang thong bao chi chiu trach nhiem chuy6n nguyen

van ban bttc di~n d6 chn khong chiu trach nhiem phdi .dich, di~n giai cac tir chuyen mon ra tit!ng ala phuong. N€u Ngan hang thong bao sai nbilng nQi dung di~n da nh~n dUQc thi Ngan hang phai chiu

51

at.,.. 11- C6c"..,.,CMt.we ..... to6G qdC ... chi .....

trach nhiem. Chinh vl v~y, trong cuoi buc thu xac bao <.'ti~n rnd thlt tin dung bao gi(f ctlng c~ cau: "Please, note that we assume no responsibility for any error or omission in the transmission and transla tion of the cable". T11'c la: "Chung toi khong chiu trach nhiem v~ baY c11' mot st!loi l~ro hay thie'u sot trong khi chlly~n va dich buc <.'tic$n nay".

• Khi nh4n <.'tliQC bQ chtl'ng til' thanh toan ciia nglit'fi xuat khau chuyen tdi, Ngan hang phai cbuyen ngay va nguyen ven bo chang til <.16 de'n Ngan hang IDd thli tin dung, Ngin hang khong chill trach nhiem v~ nhii'ng h~u qua phat sinh ra do s11 cham td hol),c roa't mat chiing tit tren dliC1ng di ,de'n Ngan hang rod thlt tin dung, mi~n 13. ho clnrng minh da gm. nguyen ven va dung han bo chU'ng tit d6 qua buu di~n.

Ngoai ra con co th~ c6 cac Ngan hang khac tham gia trong phuong th11'c thanh toan nay nhir:

.:. Ngan hang xac nhap (the confi~ing bank): la Ngan hang xac nhan trach nhiem cua mtnh se cung Ngfln hang rnd thir tin dung baa dam vi~c trll ti~n cho ngliCfi xult khifll trong trltCfng hop Ngan hang md thu tin dung khang dtl khii nang thanh toano Ngan hang xac nhan c6 thi vita la Ngan hang thong bao thutin dung hay la mQt Ngdn hang khac do ngliCfi xui'tkhau yeu c4u. ThU'C1ng la mot Ngan hang 1&1, c6 uy tin tren thi tntCfng tin dung va tai chinh quO'c te' .

• :. Ngan hang thanh tosin (the paying bank): c6 thi'la Ngan hang rnd

, thu tin dung hoac c6, thE lA mot Ngan hang khac dtt(1c Ngan hang rna thu tin dung chi dinh tbay minh thanh toan tra ti~n cho nguCfi xu!t kh~u hay chi~t kha'u h6'i philu. Tnrcng hop Ngan hang lam nhiern V1,l chilt kha'u hO'i phie'u thl goi 1a Ngan hang chiet khau (the negotiating bank). Ntu dia di~m tra tien qui dinn tai nltdc ngU'oi xuat khdu thi Ngan hang tra tien thltong la Ngan hang thong bao. Trach nhiem cua Ngan hang thanh toan gi6"ng nhu Ngan hang md thutm dung khi nhan bQ chang tit cua nguifi xuat khdu gth de'n.

52

K9 1HU'" NGOtI1HUCINO

2. Qui trinb nghi~p "'I:

Qui trlnh ella phirong thuc tin dung cluing tit ddn gian nha't nhu sau:

Ng\t()i Chi Ngan hang Phat Tin dung Tra ti~n NguCli
mua thi md'UC hanh thu Ban
mot - Vi ngan hang rna uc thltCfng a nltde ngltoi mua, nen viec tnre ti€p thong bao va tni ti~n eho ngU'Cfi ban se g~p nhUng kh6 khan nha't dinh, nen Ngan hang rnd UC llY quyen cho Ngan hang dai 19 ella mlnh d mroc ngoai tbuc hic$n nhii'ng cong viec nay, hie do so d3 thanh roan 'se co dang:

~Chi

CJ~

.
Ngan hang Chi N85nMng Td UC Cho Ngu'Oi
Ti.!n
mCJUC ,...!lli., tMng bao I theo' I- Ban
m¢t mQt De hi~u chi tiet hon ta hay xern so d6 sau: So d6 2.5

(2)

(5) __ ....

(6)

+--- --_

NGAN HANG TH6NGBAO

..

NGANHANG MfJUC

I 1 I

1 I 1

(3) (5) (6)

• I •

(8) (7) (I)

I ~ I

.__N_G_D_iJ_I_B_A_N__, (4) ---+. I NGIli'l1 MUA

1. Ngltai mua lam don xin mo UC va gm cho ngfin hang rnd LlC. yeu c~u Ngan hang rnd UC cho ngl1ai ban hl1ong.

53

CInIcJnt 11- C6c pIWang Ihck .... tGG. quIC tt" chi ylu

2. Can ell vao t1dn xin rnd Lie, Ngan hang rnd LlC tien hanh md ue va thong bao nQi dung UC nay cho ngu'Cfi ban biet va gill ban chinh LIC cho ngu'oi ban thong qua Ngan hang thong bao.

3. Ngan hang thong bao tien hanh thong bao nQi dung LlC cho ngu'oi ban va chuyen ban chfnh Lie cho ngu'oi ban.

4. NguWi ban giao hang cho ngl10i mua, neu cha'p nhan LIe, neu khong cha'p nhan Lie thi yeu c~u nglfCJi mua va Ngan hang rnb LlC sib d6i ue thea yeu du cua mlnh, den khi cha'p nhan mdi tien hanh giao hang.

5. Ngiroi ban IG-p bQ cmrng til' thanh toan va xuat trinh cho Ngan hang md ue thong qua Ngan hang thong bao d6 doi ti~n.

6. Ngan hang rnd UC kitm tra bQ chti"ng tit thanh toan neu tha'y phil hop vdi ue thl tien hanh tni tic!n cho ngu"oi ban. Neu thfty khong phil hQP, NH tU' ch6i thanh toan va gU"i tnl lai toan bQ chang tit cho nglfoi ban.

7. N gan hang md LlC doi ti~n nguoi rnua.

8. Nguui mua k.i6m tra chimg tit, neu tha'y phil hQP vdi Lie tht hoan tra. ti~n lai cho Ngan hang rnd UC va nh~n bQ chrmg tir, ntiu tha"y khong phil hop thi co quy~n tir ch6i tra ti~n.

Luu y: trong thuc te', trlnh t1! cac cong vi~c thuQc bltdc thtl' 5 va tlur 6 (Ngdn hang rno Lie k.i~m tra chang tit va tni ti~n cho ngu"Cfi ban), trong tirng tnrong hop cu th~ c6 s1,l' khac nhau, c6 th8 t6m tat lai trong bOn loai

sau:

a. Sau khi Ngan hang md LlC nhan dl1QC chUng tit ho ki~m tea chung tit nEu th!y hoan toan phu hop vdi LIe thi ho mdi thanh toan cho nha XK. Ngan hang ben XK khong dltQc doi tic!n.

b. Sau khi Ngan hang ben XK nh~n du'Q'c cht1'ng tit cda nha XK xuat trinh, ki8m tea xong, nctu tha'"y phil hop thi phat l~nh dOi ti€n mot Ngan hang tha ba (la Ngan hang duqc Ngan hang md LlC chi dinh tra ti~n). Khi nhan dUQ'c l~nh doi ti~n, Ngan hang thtl ba se trei ti~n cho ngU'(fi XK.

c. Ngan hang ben xua'"t kh~1l nh~n duQ'c chimg tll' ella nguui XK xuat trmh, sau khi ki6m tra kY. neu thiy phu hop vdi LlC tht di~n doi ti€n thing Ngan hang rnd LlC.

d. Sau khi Ngan hang ben xuit khiiu nh~n duqc chtmg til' cua ngttC1i XK trmh, sau khi ki€m tra ky. ne'u tha'y phil hop vdi UC thl true

54

K9 lHUtT NOO(l' THUGNG titp GHI N(j tiii khoan ciia Ngan hang md UC tai Ngdn hang ben XK va tra tien cho ngU'C1i XK.

Trong cac loai tren tht:

• Loai (d) la tit$n h;fi va bao dam .thanh toan dU'Q'c nhanh nha't.

Nhung no chi du'Qc ap dung d6i voi nhUng nude co ky hiep I1dc thanh toan Clearing vdi nhau ma.thci.

• Loai (c) cilng tien lQi va bao dam thanh toan dU'Qc nhanh. Tuy nhien, c~n xern xet Ngan hang rnd UC c6 quan ht$ nhu the' nao d6i vdi Ngan hang ben xua't khfiu. Ne'u Ngan hang ben xua't kh~u c6 tai khoan ngoai tc$ tai Ngan hang rnd Lie thi he't sue thuan loi, vi khi Ngan hang ben xuit khfiu dit$n dbi ti8n Ngan hang md UC, tht ho se GHI CO ngay tai khoan cua Ngan hang be.n xu!t khfiu va Ngan hang c6 the thanh toan ti8n ngay cho ngU'C1i xuat khfiu (tti'c chap nh~n doi tien bhng di~n c6 hoan trei (TTR - Telegraphic transfer Reimbursement). Neu Ngan hang ben xUllt khfiu kh5ng co tai khoan tai Ngan hang ml1 tht thC1i gian thanh toan siS eh~m han, Ngan hang ben xudt khfiu dic;n doi tien Ngan hang md UC, chi thi cho ho GHI co tai khoan ngan hang ben XK '~i ngan hang nao, sau khi GHI co xong siS tni tien cho ngu'Oi xu!t khffu.

• Loai (b) ciing ti~n l<;Ji, nbanh ch6ng nhU'lo~i (c). nhung dn cbuy phai 4U'(1c phep doi ti~n blng di~n c6 hoan tra. (Tff Reimbursement) va xem xet ,Hoh hmh eua Ngiio hang thtl" ba - Ngan hang tra tiEn, 13 Ngan hang nhU' the' nao, c6 kha nang, c6 uy tin kh6ng va Ngftn hang xuAt kh~u co tai khodn tai Ngan hang d6 khong. rna quy6t dinh viec chAp nh4n.

• Loai (a) kh6ng dtt\1C c.1bi ti~n thing, rna gtli chd'ng tit cho Ngan hang md LJC. sau khi kiEm tra, neu thly phu hop UC ho mdi thanh toano rlt bit lQi cho nglibi xua't kh~u. vi gd'i chung tit cho Ngftn hang rnd UC <fbi hoi thOi gian dai, Khi nao ho tni ti~n Ngan hang xult khffu mdi thanb toan cho ngttC1i xult kh§u.

3. TbU'tin d\1Dg (Letter of Credit - Ll,C): a. KJuii niem:

(hllCfftt n - C6c plllICMt Ihtlc &haM to6III .~ • chi yI". .

Thu tin dung 13. m~t van ban do mQt Ngan hang phat hanh thea yeu c~u cua ngU'CJi nh~p kh&u (nguCJi xin rna thu tin dung) cam ke't tra tic!n eho nguoi xu!t kh§u (nguoi huang l<;1i) mc}t s6 tic!n nha't dinh, trong m~t thoi gian nha't dinh vdi dieu ki~n ngU'oi nay thirc hien dung va d~y du nhitng di8u khoan quy dinh trong hi thu d6.

D§y Hi khai niem LlC thea nghia hep, trong qua trtnh phat tri€n cua mlnh, pharn vi irng dung cua LIe khong ngitng dl1<;1C rna r¢ng va khai niem LlC ding du''1c rna rong hon (xern phan cac loai Lie).

Thu tin dung la mot van ban phap 19 quan trong cua phuong phap tin dung chtrng tir, neu thanh toan bang LlC rna kh6ng c6 UC thl ng1fCJi xuat kh~u kh6ng giao hang va nhu v@y, phuong thttc nay cling kh6ng dtt<;1c hlnh thanh. Tin dung thu hoat d(Jng thea 2 nguyen t~c sau:

• Dc}e l~p.

• Tuan thtl nghiem ng(lt. >- Bile Hip:

ThU' tin dung co tinh chat quan trong: UC hlnh thanh tren co set cua hop d6ng mua ban, tuc III phai can cd' VaG n~i dung va yell d.u cua hop d6ng d.3 nguCfi nh~p khftu lam don yeu c~u rnd LlC nhung sau khi da md r6i, LIe lai hoan toan doc l~p vdi hop dbng mua ban. Ngan hang md LlC chi can ell VaG LIe rna thoi. Di8u nay dU<;1C qui dinh ra't ro trong UCP 500:

Diiu 3: Tin dung thu, ban cha't ella no la cac giao dich rieng re vci viec ban hang hoac cac hop d6ng khac rna chung co thE dira vao, Ngan hang khong h~ quan tam den hay bi rang buoc bdi esc hop d6ng nay, cho du 18. c6 bat ky Sf! tham khao nao vI; cac hop d6ng nay dtt<;1c neu len trong

tin dung thir, .

lJiAu, 4: Trong cac h01J,t d(}ng tin dung thir, tat ca cac ben lien quan giao dich 'qua chung tit, ma khortg,qua hang hoa, dich Vl,1 va hoac cac heat rt"ng khac rna chttng tir c6 thS iien quan ."

E>il;u nay c6 nghia la Ngan hang Co nghia Vl,1 thanh toan khi ng1fbi ban xuat trtnh d~y du chitng tit thea dung yeu du clla thU' tin dung, Ngan hang holm roan khong quan tam den hop d6ng, rna cjing khong quan tam den hang hoa thf!e.

Vi du: cong ty X mua qudn ao cua cong ty Y thea qui each thoa thuan, chi tilt nay chi qui d~nh trong hop d6ng, chU' khong duqc neu trong LlC. Cong ty Y giao hang khong dung qui each, tham chi con giao ca loai

K' ntuiJ' HGOI)I nt\ICJNG hang khong h~ ky ke"t trong hQP d6ng. Cong ty X tlm moi each ngan can Ngan hang khong thanh toan theo UC nhung ngan hang til' ch6i va v~n thanh toan cho cong ty Y vl ho xua't trinh bo chtrng til' hop l~.

» TuAD thti nghif:m ngat:

Ngan hang chi thanh toan neu cac chU'rig t1)' giao hang holm toan phil. hop vdi UC, dung vdi cac chi d~n cua ngl1Cfi mua.

Theo nguyen tifc nay Ngan hang se ki~m tra toan bo clnrng til' nguni ban xuat trinh het sU'c ky luang, ky den rmrc may m6c timg chit mol. Neu Ngan hang khong phat hi~n ra nhilng sai bi~t - discrepancy, thanh toan nhdm, thl Ngan hang se phai chiu trach nhiem,

Vi du: Cong ty DAWSON (Anh) mua d~u Vani cua INDONESIA. DAWSON chi thi mot Ngan hang My md tin dung thir. Mot trong nhUng chdng tit giao hang dn thiSt phai c6 la gia'y chimg nhan pham cha't dUQc cap bdi cac chuyen gia - Experts. Ngan hang da tra tien cho nguai ban. Khi hang den cang dich, d~u bi phat hien la qua kern phft'rn chat. Gia'y chUng nh~n ph§rn cha't da du'Qc ky, tuy nhien, chi bdi mot chuyen gia - Expert. Nhu v~y, vl Ngan hang khong tuan thu nghiern ngat cac chi thi cua DAWSON, Ngan hang khong th~ thu dUQc ti~n tu DAWSON, so ti~n rna Ngan hang da thanh toan cho ngl1Cfi ban. Truong hop nay, Ngan hang mat mot khoan ti~n ldn, .

b. Nqi dung cUa uc.

Trong thu tin dung c6 nhil'ng noj dung sau day:

.:. Sohi~u, dja chi va ngay md uc. .:. Loai uc.

S6 ti~n cua UC .

Thai han hieu hrc, thoi han tra ti~n va th?1i han .giao hang . NhO'ng qui dinh ve hang h6a .

Nhirng qui dinh v~ v~n tai, giao nhan hang .

Nhtrng clnrng tit rna ngu'Cfi xua't khfi'u phai xua't trtnh . Su cam ket tra ti~n cua Ngan harigrnd UC .

NhO'ng di~u kien d~c biet khac .

Chit ky cila ngfln hang phat hanh LlC, neu md UC bhng thu .

. :.
. :.
. :.
. :.
. :.
~ . :.
. :.
. :. 57

c. Cdc io(li UC:

Trong thanh toan qu6e- t6. e6 nhieu loai thu tin dung dUQe st1' dung, Trong s6 do e6 2 loai trnr tin dung chinh:

.:. Thll tin dung e6 thS lniy boo

-:. Thu tin dung khong thS buy boo _

» Thlt tin dyne: co thl huy be) (Revocable Letter of Credit).

La Ioai LIC rna ngan hang rna UC va ngll'C1i nh~p kh5u e6 thS sUa d6i. b6 sung boac co th~ huy be UC btt ell' hie nao rna kh6ng dn bao trude eho ngttC1i hudng l<;Ji L/C; loai UC c6 the huy be nay trong thanh toan qu6e t6 it du'Qe sa dung, bdi VI UC e6 thS hily bi) thuc ehtt chi la l<1i lura tra ti~n ehll' khong phai la s11 cam ke"t tra ti~n chdc chan.

)- Thlt ttn dune khan, thi huy bO (Irrevocable Letter of

Credit).

La loai UC sau khi du<;1c rnll ra thl ngan hang mll UC va ogu'C1i nh~p khdu khang dtrQC si1'a d6i. 1>6 sung hoac huy bo trong thC1i han hi~u 1l1e eua no, trlt khi e6 sl1 tboa thu6n khac cua nha xui't khiu va cac ben tharn

gia UC. ..

Tntde day. UC khang ghi ehlr "IRREVOCABLE" thl dll'<1ng nhien coi n6 la e6 thS huy bo du'Qc. t(i'e la ogan hang mll UC mu6'n huy bOo b6 sung hoac stl'a d6i h1c nao eung d\tQc. khang c4n phai e6 sl1 ct6ng y eua cac ben (UCP 400).

Coo giC1 day theo UCP 500 thl qui dinh ngtlqc lai:

Wu 6:

a) M~t tin d\lng thU e6 tha:

Hoac e6 thE huy ngang. Hote khang th~ huy ngang.

b) Vi v3y, tin dung pbai ghi e6 the buy ngang hay khOng huy ngang.

c) N6u tin d\lng khang ghi e6 thE huy ngang hay khOng thE buy

ngang thl n6 c.1U<;fe eoi la khang thE bdy ngang.

Loai UC khong the hiiybo du'C.'e sit dung ph6 bi€n ~ng rai nhilt trong thanh toan qu6e tl, vl n6 dam bao quyen l<ji eho ngtrC1i xu!t khin. D6 la loai, UC co ban nba't.

58

K9 THU~T NGOl;u THllaNo

Ngoai ra, trong titng tnrong hop d~c biet, ngtioi ta c6 thS sa dung cac loai thu tin dung sau:

~ Thli tin dung khang thl huy btl co X8C nhAn

(Confirmed Irrevocable Letter of Credit).

La loai LlC kh6ng thS huy bo, dtit;1e rnQt ngan hang khac bao dam tra ti~n thee yeu d.u ciia ngan hang rnO LIe. Loai LlC nay ngtioi xuat khgu lei phat hO'i phieu dbi ti~n ngan hang rnd LlC nhung gtii thitng cho ngan hang xac nh~n (Confirming bank) dS thanh toan. E>i~u nay co nghia la ngan hang xac nh~n chiu trach nhiem thanh toan ti~n cho ngtioi xua't kh4u n6u nhti ngan hang rno LlC khong tra ti~n dtiqc cho ngtioi xua't kh5u.

Trach nhiem cua ngan hang xac nhan nang hon ngfln hang rno LlC, do d6, ngao hang rnd' LIe phai tratlul tuc phi xac nh~n thtiong ra't cao, e6 khi Ian dtn 1% tri gili LlC va d~t CQC ti€n ki qui (Full cash cover) c6 khi phai lei qui td'i 100% tri gia L/C tai ngan hang xac nh~n. Nguyen nhan c6 loai LlC nay III do ngtioi xua't kh'u khong hoan toan tin ttid'ng vao ngan hang rno LIe va gili tri cua LlC nrong d5i ldn,

Do 46 ngan hang xac nh~n d1l'ng ra cam ke't tra tic!n cho nglfCfi xua't khiu, nen Joai LlC nay I~ loai dam bao nha't cho quyc!n It;1i eua ogtiCfi XK.

)- Thti' Un dung khang till huy be), mi~n troy dOl

(Irrevocable Without recourse Letter of Credit).

La IOiJi UC rna sau khi nglte$i xua't khAu (13 dltqc' tri. ti~o tht ngan hang rna LIe khOng c6 quy~n 40i lai ti~o tiY ngltCfi xua't khfi'u trong ba't c~ tnttIng h<1P nAo.

Khi dang loai ue nay, ngU'Oi xua't khAu khi ld phat h6i philu phai ghi ciu "Without recourse to drawers" (mi~n truy doi lai ogu'Cfi lei phat) va trong UC C(lng phiii ghi nhu v.y.

Loal ue khong tha huy bo, mien truy doi cung d1.tc;1c sUO dung phd biEn trong thanh toan quec te'.

)- Thti' tin dung tu'n hoan (Revolving Letter of Credit).

59

GllleMlll - C6c phu'CMI thli'c thonh to6. quae N" chu y&"u

La loai UC rna ngll'Cfi hll'dng IQi sau khi sa dung xong hoac da htl thoi han hieu hrc thl n6 t1f dQng c6 gia tri nhu e11 va cll' nhu' v~y n6 tudn hoan cho de'n khi nao t6ng gia tri hop d6ng du'<;Je thuc hien holm uft.

Ne'u xet thea khd nang tich lily, UC tudn holm du'Qe ehia lam 210~i:

• Loai UC tu~n holm e6 tich IllY (Cummulative revolving UC): la loai UC cho phep chuy~n tri gia UC tnJdc vao tri gia UC sau va ell' nhu v~y cho de'n L/C cuoi cung. C6 nghia la trong thai gian hieu hrc cila UC, ngll'Cfi xuat kh~u vii,!! do nao d6 rna khong thuc hien du tri gia tren UC thl qua UC ke' tie'p c6 th~ tiep tuc thuc hien tri gia cua kl tru'de chua thuc hien dll'qc cong voi tri gia phai thuc hien trong kl nay.

• Loai UC tu~n hoan kh6ng tich 111y (Nocummulative revolving UC): la loai LlC khong cho phep chuyen tri gia UC tntdc vao tri gia UC sau.

Con neu xet thea each tuan hoan, thi UC tuan hoan e6 th~ ehia lam 3 each tu§.n holm:

• LlC tuan hoan tu' dong: co nghia 13. neu UC tnrdc he't thoi han thi UC sau t1f dong (dttdng nhien) e6 gia tri rna khong can su thong bao cua ngan hang rod UC.

• UC tu~n hoan khong tll' dong: e6 nghia la ne'u LlC sau muon c6 gia tri phai c6 su thong bao cua ngan hang rod LlC cho ngiroi xuat khii'u.

• L/C tu!n hoan ban tu' dong: c6 nghia 1;\ ne'u sau ngay k€ tit ngay LlC tru'de he't thCfi . han hieu luc hoac da su dung he't tri gia LlC rna khong e6 y kien thong bao nao ciia ngan hang md UC thi LIC tl,1' dong c6 gia tri hieu lire.

Loai LlC tu§.n hoan thuC1ng ciroc ghi "Revocable" (c6 th~ buy ngang) c6 nghia 13. se diroc dic!u chlnh bay hUy ngang rna khong can thong bao cho ngu'Cfi hu'dng IQi. Chinh vi v~y n6 rat it dU'<;JC sa dung trong ngoai thuong vi khong c6 SI,I' bao dam chac chan v~ thanh toan, Tuy nhien, IO'.liLlC nay dll'Qc ap dung trong tnrcng hop hai ben xua't kh~u va nh~p khftu e6 quan ht$ thu'ong xuyen va doi nrong thanh toan khong thay d6i. Khi ap dung LlC tu~n hoan, ngu'oi nhap kh~u c6 loi 13. khong bi dong v6n va gidm dttQc chi phi rnd LlC nhieu lan, ngU'oi xuat kh~u c6 thuan loi la giao hang xong c6 th~ nhan du'Qc tic!n ngay trong cung mot LlC.

);> Thti tin dung dti phong (Standby Letter of Credit).

60

K'I THU~T NGoeI THUGNG Standby LlC la mot van ban do Ngan hang phil hanh thea chi tm cua ngttCfi yeu d.u md tin dung (Applicant hay Account party) cam ket thanh toan cho ngttCii thu hudng, trong thoi han hieu ll/c cua tin dung, khi ngu'Cii thu hu'dng xua't trlnh nhllng chtl'ng tit sau:

• Chung tit yeu c~u thanh toano

• Chung tir chung minh viec khong thuc hi~n hap d6ng / nghia V(l etta nguai yeu cdu rna tin dung.

So sanh UC Standby va UC thong thuimg:

• LIC thong thuang: ngan hang thanh toan cho ngu'Oi thu huang khi ho xuat trlnh nhitng chUng tit thirong mai (Commercial invoice. BIL, CIO, packing list. .. ) chang minh da hoan ta't nghla vu giao hang.

• LlC Standby: ngan hang thanh toan cho ngu'Cii thu hu'ang khi ho xua't trlnh chimg tit (Certificate of nonperformance IStatement of Default) chrmg minh vi~c ngu'Cii yeu du rod LIC khong thuc hien hop d6ng hay di~u kien da du'Qc qui dinh trong L/C.

Phan loai LlC Standby:

• LlC standby dang baa tanh tai chinh (Financial guarantee - type standby L/C) trong do ngan hang cam ke't se hoan tra cho ngtroi thu hu'ong nhllng khoan tian U'ng tnrdc, nhUng khoan WEn aa cho vay ... khi ngu'Cii yeu c~u rno LlC standby khong hoan thanh nghla VlJ d6i vdi ngirci thu hu'dng.

• LlC standby baa Hinh. viec thuc hien nghla vu (Performance - based standby LIe) trong do ngan hang cam ktt tra ti~n cho ngu'oi thu hu'dng nhitng khoan ti~n dli cam ktt, khi ngu'Cii yeu c!u rnd standby LIe khong hoan thanh nghTa vu cua ho.

Pharn vi U'ng dung cua LIe standby:

Dut;1c sii' dung r5't rOng rai, ue standbydttc,1C sii'~ng nhu m(lt baa tanh ngdn hang d! dam bao cho nhitng khoan ti~n Yay trong xAy dung, bao dam khoan ti~n tl'ng tnroc, baa dam vi~c th\l'c h~n hop d6ng thuong mai; hop d6ng gia cong, h<;fp d6ng d~u tu lien doanh, tham gia du th~u ... ; LIe standby baa dam khii nang thanh toan; LIe standby du'<;fC slJ dung kern vd"i cac phirong thuc bao tanh, thanh toan khac trong cung mOt thirong vu ... Standby LIe con co the sit dung d! dam baa cho nhUng nghia vu tai chinh thee phan quyet cua toa an. Luat dAn chieu:

61

(h"erng II - C6c phllcrng It ... ), ahanh to6n quOC: ta' chu ya'u

~

• Quy lac thO'ng nhit thirc hi'mh v~ tin dung chimg tll an ban so 500

- UCPDC 500.

• Bo lu~t Thuong mai th6ng nhat cua My (Uniform Commercial Code).

se deS phat hanh L/C Standby: se d62.6

(3)

NHPHATHANH NHTH6NGBAo
uc
STANDBY
yeu du Thang bao
(2) moue (4) UC
Standby Standby
(1)
NOVeJl vr::u cAu NoVen TH{,J
H(JPOONG HUONO )0 Th .... tin dung thaob toan cHn lUin

. (Deferred oayment Letter of Credit).

La loai UC khong tha huy ngang, trong d6 ngan hang rnes UC hay ngan hang xac nh3n UC cam k6t vdi ngU'C1i httesng 1t;1i se thanh toan lam nhi~u l~n toan bl') sO' ti~n cua UC trong nhil'ng th{Ji han hi~u h,tc qui dinh ro trongUC d6.

set di c6 loai UC nay la vl trong thirc ti6n buen ban qu6c t6, khodn tin dung thuong mai rna ngtt"i xua'"t khgu ca'p cho ngtt(Ji nh~p khAu ngay cang phat trian.

)0 Thlt tin dung d'ng tntd'c (Packing Letter 01 Credit).

Con goi la Anticipatory VC, la loai UC rna trong d6 qui ~nh ml}t khoan ti~n dttQc lhlg trltdc cho ngU'{Ji xua'"t khfiu vao mo.t th<1i di~m dinh trude khi bl} chung tit hang h6a dU'qc xua'"t trlnh. D6i vdi khoin ti~n tlng trttdc nay, ng1.t(Ji ta thtt<1ng qui dinh trong ml)t di~u khodn d~e biet, nharn tao di~u ki~n thu~n lei cho cac ben lien quan trong UC. Trong thuc te' di~u khoin d~e bi~t Day bao g6m:

LlC c6 dilu khodn 40 (Red clause Letter oICredit):

fi2

K9 1MU1)1 NGOel TMUONG La mot su llY quy€n ella ngan hang md UC dO'i vdi ngan hang ehie't kh6u, Ung tnrdc mt)t khodn tiEn cho nglJoi dlJ<;fe hlJong d6 giup ngtroi dlJ<;fC hlJemg e6 them nguon vO'n mua hang eho L/C da mo. Theo UC co l1i~u khoan do, nglJoi hlJong loi co th~ dbi mQt khoan tien nhat dinh ciia UC tntde khi giao hang. Khi nguoi huang da nhan dlJ<;fe m¢t khoan tien nhat dinh thu¢c UC thee dieu khoan -do, thl trong nrong lai khi xuitt trlnh chung tit giao hang tdi ngan hang ehie't khau. s6tien do se du'<;fc trit vao tien hang xnitt khiu va ngiroi du'<;fc huong chi nhan dlJ<;fc sO' tien bang s6ti€n ciia h6a don trit di so tien da irng tnrdc thee dieu khoan do. UC e6 dieu khoan do dlJc;fC phan ra lam 2 loai:

• UC dieu khoan do khong dam bao:

La khoan tien Ung tnrdc khong dU'c;fc dam bao d6i vdi ngan hang rno UC nrc la khoan tien tra tntde dlJ<;fc thuc hien khi ngU'(1i xuat kh§u xuat trinh h6a don vdi m¢t S\1' cam ke't ella ho.

• UC di6u khmin do co bao dam:

La ben canh cac gia'y tC1 neu tren, nglJ(1i xuat khin con phai xuitt trlnh them chrmg ttr e6 gia tri nhu thu bao lanh clla ngan hang phuc V\I nglJoi xuat kh5u hoac gia"y oh$p kho.

Philo tiep sau xin gidi thi~u mOt s610~i UC kha phU'c tap, rna hi~n nay cac nha xua't nh$p kh'u Vi~t Nam khi ap dung thltong g~p phdi kha nhic!u VlJ<1ng m,c.

)- ThO' tin dune chuyin nhO'dne (Transferable Letter of

Credlt).

La loai UC kheng th~ huy bo, trong d6 qui djnh quy6n eua ngan hang tra ti€n dlJ<;fe tra toan hQ hay m"t phAn s6 tic!n ella UC cho rnQt hay nhic!u nglJC1i theo l~nh ella ngltCJi hlJd'ng l<1i dAu tien, UC chuyt1n nhuong chi du'<;fC phep chuy~n nlurong mQt IAn. Chi phi chuy~n nhuong thimng la do ngu'<1i hu'ang loi d'u tien phdi wi.

ue chuyen nhuong dltt;1c su dung trong tnrtmg hop mua ban tay ba, g6m: ngu'C1i mua, ngU'CJi ban, ngu'oi mua ban trung gian (Trader) - d day, tam goi la ngltC1i kinh doanh va cac ngan hang.

D~ hi~u du'Qc qui trlnh hoat dQng cua m¢t UC chuy~n nhirong hay xem cac so d6 sau:

63

so d6 2.7. Cach rna rn4)t UC chuyln nhU'qng

NoVen MUA (1) TRUNGGIAN (1) NOlfCJI BAN

(2) (4) (5) (7)
NHMO (3) NH (6) NH
TRUNGGIAN TH6NGsAo 1. Ky h<;1p d6ng ngoai tmrong.

2. Yeu du mo UC chuy~n nnuong.

3. UC chuy~n nhuong (UC goc) dl1QC md.

4. Thong bao UC g6c cho ngltoi kinh doanh (thu hlfong 1).

5. Lenh chuy~n nhuong.

6. Chuy~n nhuong UC.

7. Thong bao UC cho ngirci thu hU'dng 2.

So db 2.8: HOI~t d4)ng coa UC chuy@n nhtl4'1ng

1 (1) I
NOVCJlMUA TRUNG NGVCJISAN
OIAN
(8) (7) (5) (4) (11) (2)
NH (6) NH (3) NH
Mt':I TRUNCi TH6NGsAo
GIAN
I (9) J l (10) t 64

K' THUe1,NGOf)I THIIONG

1. Giao hang.

2. NgU'Cfi hU'dng thu thll' 2 xua't trlnh chd'ng tit.

3. Chuyen chd'ng tit c.1tn ngdn hang trung gian.

4. Thong bao v~ chimg tit cho ngU'(fi hU'dng 1.

5. D6i BIE va Invoice.

6. ChuyEn chd'ng ttt dtn ngan hang rna UC.

7. Yeu c~u nha nh$.p khtfu thanh toan d~ dU'<jC nh$.n chrmg ttt.

8. Nha nh$.p khiu cha'p nhan thanh toan.

9. Chuyen ti~n v~ ngan hang trung gian. 10. Thanh toan cho ngU'(fi thu hU'Ong 2.

f)f sit dung UC chuyen nhuong c6 hieu qua, cfrn nam vitng di~u 48IUCP 500.

Bilu 48: Tin dung chuyin nlurong.

MQt tin dung chuyen nhuong lamQt tin dung theo d6 ngU'Cfi hU'ong (ngiroi hU'ong thll' nha't) c6 th~ yeu du ngan hang dU'<jc uy quy~n tra ti~n. cam ktt se tnl tien sau, cha'p nh$.n hoac chitt kha'u (ngan hang nhU'<Jng), hoac trong tnt(fng hop tin dung t11 do thuong lU'<;Jng, thl cac ngan hang dU'Qc uy quy~n cu th~ trong tin, dung nhu la ngan hang nhuong c.1€ cho -m¢t hay (nhieu) ngU'(fi hU'dng lQi khac (nhirng ngU'(fi hU'dng lQi thtl' hai) dU'qc stt dung toan bQ hay rnQt. phdn s6 ti~n cua tin dung.

MOt tin dung chi c6 th~ c.1U'<Jc ehuy~n nhucng khi ngan hang md chi r5 "transferable". NhO'og thu~t nga nhu "divisible". "fractionable ", "assignable" va "transmissible" khong th~ di~n ta khii nang .chuy€n nhirong eua tin dung. Ne'u nhO'og thu~t -l1gO' d6 dlfQC dung thl tin dung llliong dU'<jC coi Ia tin dung ehuy~n nhirong.

Ngan hang nhtrong se khong c6 nghia vu tnuc hic$nvic$c chuy~n nhirong d6 trir khi ngiin hang nay c.1a d6ng y ro fang v~ mll'c c.16 va phirong thll'c chuy~n nhU'<;fng.

Vao thCfi gian yeu cftu chuyEn nhuong va tntdc khi cbuyEn nhtrong tin dung, ngu'ffi hltdng thll' nha't phai chi thi khong huy ngang cho ngan hang nhuong, trong moi tr1.t(fng hop ngltCfi hltang lei thll' nha't vln danh quyen kbU'dc ttt cho phep ngan hang nhirong thong bao cac sua d6i cho (nhtmg) ng\tm h\tdng thtl' hai, Ne'u ngan hang nhucng ehdp nh~n viec chuySn

65

ChllCMg n - C6c ph"eMg thee IIMHh t06. quoC tI" ehi yl"u

nhirong thea nhtrng di~u ki~n nay. thi khi ehuyEn nhu<.1ng, ngan hang nhuong phdi thong bao cho (nhtrng) nguoi huang thl1 hai v~ nhCi'ng chi

thi ella ngtroi huang lei thu nha't dt! cap den cac sua d6i. '

Khi tin dung duqc chuy~n nlnrcng eho (nhieu) nguoi huang loi thti' hai, thi viec mot hay nhieu ngubi huang thti' hai tit chdi sil'a d6i se khong lam mftt hieu lire ddi vdi viec chap nhan sua d6i d6 cua (nhieu) nguoi huang thu hai khac, ngircl yeu du tin dung diroc sua d6i. Neu (nhl1'ng) ngu'oi huang thu hai tit chdi st1'a d6i d6 thi ddi voi ho tin dung coi nhir chua bi sua d6i.

Phi t6n lien quan de'n vi~c chuyen nhuong, bao g6m tit!n hoa h6ng, 1~ phi, phi t6n hoac phu phi do nguoi huang thu nha't chiu trach nhiem tra eho ngan hang nhirong, tnr khi co thea thuan khac. Khi ngan hang nhuong d6ng y th\fc hi~n vic;c chuyEn nhuong tin dung rna chua nhij.n dUQc cac phi t6n do nguoi huang thtl' nha't tra, thl ngan hang nhucng van

khong c6 nghia vu thl1e hi~n vi~c chuySn nhuQ'ng d6. .

Trir khi e6 qui dinh khac trong tin dung, mQt tin dung cpuyEn nhuong chi duqc chuyEn nhirong mOt l~n. Bdi vij.y. tin dung khong thE bi etiuy6n nhU<;fOg tie'p cho ba't ky ngUoi huang thll' ba thea yeu c~u ella nguOi httdng thtl' hai. Nharn phuc vu cho di~u khodn nay. viec chuyEn nhuong lai cho ngtti'1i httdng tha nha't khong dliQ'c coi la ca'm.

Tin dung chi e6 thf duQ'c quyen cbuyEn nhirong thea nhil'ng di~u kien qui dinh trong tin dung gdc. ngoai trit ddi vdi mQt hoac t3.'t ca nhil'ng di~u kien sau day:

• sO' ti~n clla -tin dung.

• Bon gia ghi trong tin dung,

• Thoi han hi~u hrc.

• Ngay cham nha't phai xua't trmh cac chtl'ng tit thee quy dinh a di~u 43.

• Thoi han giti hang c6 th6 duqc ghim hoac e~t bdt.

Ty Ie phai dUQC bao hiEm c6 th~ tang len d~ d~t de'n sO' tic!n bao hiEm qui dinh trong tin dung g6e hoac trong cac di~u khoan nay. Ngoai ra, ten nglioi httdng thu nha't c6 th6 thay the' cho ten nguoi yeu c~u, nhung neu tin dung g6c doi hoi phai ghi ten nguoi yeu du tren mQt cluing tii' nao d6, ngoai hoa don thl yeu du do phai duQ'C thl,l'e hien.

Ngttoi httdng thu nhat e6 quyen dung (cac) hoa don (va h6i phie'u) clla mlnh thay the' cho (cac) h6a don (va h6i phieu) ciia nguoi huang thu hai,

66

K9 THUS' N~ITHlIONG vdi so' ti~n khong vl1Qt qua so' ti~n cua tin dung goc va vdi don gia g6c ntu dliQC gbi trong tin dung, va khi thay (cac) hoa don (va hoi phieu) nhu v~y, ngli?1i hlidng thu nhfit co th~ thu dl1QC thee tin dung khoan chenh l~ch (oeo c6) giila s6 ti~n trong (cac) h6a don cua mmh vdi so ti~n trong (cac) h6a don cua ngli?1i hlidng thtl' hai.

Khi m()t tin dung da dliQc chuy~n nhuong va ngliCfi hudng tQtl' nhit phai cung dip (cac) h6a don (va (cac) h6i phieu) cua mtnh thay the (cac) hoa don (va(cac) h6i phieu) cua (nhti'ng) ngl1?1i hl1dng thtl' hai, nhimg nguoi hlidng thtl' nhtft da khong lam nhu v~y ngay 'khi du'Qc yeu cAu IAn dftu tien, thl ngan hang nhirong c6 quyen chuyen giao cho ngan hang md nhti'ng chtl'ng til nh~n dli<;fC theo tin dung chuyen nlnrong, k~ cil (cac) hoa ddn (va (cac) h6i phieu) cua (nhti'ng) ngtt?1i hlidng thu hai rna khong chiu trach nhiern g} nua d5i vdi ngU?1i hUdng thtl' nhtft.

E>e'n ngay va k8 col ngay het hieu ll,ic clla tin dung, tri't khi tin dung g6'c quy dinh ro rang vao nhitng ngay d6 khong th~ tiC'n hanh viec tra ti~n, ngli?1i hlidng thtl' nh't c6 the yeu c~u tien hanh viec tra tien hoac chiet kha'u cho nglien hlidng thlf hai tai noi rna tin dung dttQc chuyen de'n. Di~u nay khong phirong hai den quyen ciia ngtmi hl1dng thu nhat trong viec dung (cac) h6a ddn (va (cac) h6i phieu) cua mlnh thay tht (cac) h6a don (va (cac) h6i phieu) clla ngtt?1i hl1dng thu hai va dei moi khoan chenh lc;c~> rna mlnh dttQC httdng.

» . Tbti tin dung giap IImg (Back to back Letter of. Credit).

La 10~i UC dli<;ic md dua vao 1 UC khac, nghia la sau khi nh~n dliQc UC do ngliCJi nh~p khfiu md cho minh, ngli?1i kinh doanh dung UC nay lam can cd d~ md UC khac cho ngliCH hlidng IQi 'khac vdi n()i dung gAn gi6ng nhu UC ban d~u. UC md sau goi la UC giap lung. Loai UC nay thtt?1ng dlic;fc ngttCJi kinh doanh sli' dung d~ thanh toan vdi ngl1?1i cung cap hang h6a cho mtnh d6 xuat kh§u. Trong tnrong hop nay ngli?1i kinh doanh trao cho ng§.n hang L'C rna nguci nh~p kh§u da md cho mmh lam co Sd dE yeo- C~1J ngan hang md cho ngdCH cung ca'p hang hoa mot UC giap hmg.

UC giap lling dlidc sli' dung trong nhiYng tnf?1ng hdp sau:

• Khi "UC g6'c" ("master UC") dli<;1C md ra khong co ttt "chuyEn nhuong " ("Transferable ").

67

(h"CMg II - C6c pIHIcrng 1IlU'c titafth to6. quO(: ~ chi yi"u

• 'Khi (fit!u khodn cua UC khong cno phep chuy~n nhuong thea dit!u 48 UCP 500 mac du n6 la UC chuyen nmrcng, '

• Khi di~u khoan giao hang khac nhau (mual ban).

• Khi ngltoi cung dip hang kh6ng dl1QC thong bao v~ tfft ca di~u khoan giao hang (ten ngUCJi nhan, nci hang den, chenh lech l«;fi nhuan ... ).

• Khi cac chang tir d.n c6 thee "UC go'c" khong trung hop vdi cac chang tit dUQc xu~t trlnh thee "L/C do'i" (Counter UC) con goi la LlC giap lung.

• Khi ngan hang dang y vdi viec md 1 LlC d6i tren co sa LlC goc.

• Khi ngUoi cung c~p kh6ng du'Qc thong bao vt tat ca. cac chi tiet.

Nghiep vu LIC giap 11.1'I1g r~t plnrc tap, no doi hoi phdi co sl! ket hop kheo leo va chinh xac cac di~u kic$n ciia LlC gO'e vdi LlC giap hmg, nha't la nhtrng v~n d~ co lien quan den vGn don va cac chtrng tU' hang hoa khac. Tuy v G y, trong thanh toan qucc te khi sa dung trung gian, chung ta e6 th~ dung loai LlC nay.

E>i~u dn lou y vCH loai UC giap lung la loai LlC nay khong thS ehuy€n nhucng dltt;le, ca hai UC go'c va LlC giap lung phai thong qua mot ngan hang tnrc tiSp phuc vu nguoi kinh doanh.

Cac so d6 sau se giup eho cac ban biet dUQe qui trlnh nghiep vu cua m{it UC giap hmg (xem sad6 2.9 va 2. JO).

So d6 2.9: each mit m4)t LIC giap hmg (back to back UC)

NoVdIMUA (1) TRUNOGIAN (1) NOVOI SAN

(2) (4) (5) (7)
(3) NH (6) NH
NHMO TRUNGGIAN THONG sAo 1. Cac hop d6ng XNK diroc ky.

68

· 2. Ngl1CJi mua yeu c~u md LIe (LIe g6c).

3. LlC g6c du(jc mo.

4. Thong bao LIe g6c cho ngl1CJi kinh doanh.

5. Ngl1CJi kinh doanh lam don xin rno LlC giap I11ng.

6. UC giap hrng dU(jc mo.

7. Thong bao UC giap lung cho nguoi ban (ngl1oi thu lurong 2).

So d6 2.10:

Hoat d(jng cua ue giap lUng

(1)

1 I
NoVC11 MUA TRUNOGIAN NoUC11 BAN
(Sr (7) (5) (10) (4) (12) (2)
NH (6) NH (3) NH
M<'1 TRUNOGIAN TH6NGBAO
I (9) T I (11) T 1. Giao hang.

2. Ngl10i ban xua't trlnh chirng tit de thanh toano

3. Chuyen chirng tit v~ ngan hang trung gian.

4. Thong bao chirng tit cho ngl1CJi kinh doanh trung gian.

5. £>6i chUng tit (BIE va Invoice).

6. Chuyen chirng tll' cho ngan hang rnd LIe g6c.

7. Yeu c~u ngl1C1i mua thanh toan d€ dl1(jc nhan chirng tll'.

8. Ngl1CJi mua chfp nh~n thanh toan, nh~n chUng tit.

9. Chuyen ti~n thanh toan LlC g6c.

10. Bao C6 cho ngiroi kinh doanh trung gian.

11. Chuyen ti~n thanh toan LlC giap lung.

12. Baa C6 cho ngiroi ban.

CIKIatItt U - (6e pIM:rItg Ih(k lhalllh to6. quOC tI" diu ","u

)- Thtt tin dung d61 dng (Reciprocal Letter of Credit) hay con goi 18 thtt tin dung dung cho mua ban dO'i htu (L/C for a Counter Trade - Transaction),

La loai LlC du'Qc qui dinh Hi chi c6 ghi tri hieu hjc khi L/C khac d6i U'ng vdi n6 dii du'(jc md ra. C6 nghla Itt khi ngu'<1i xua"t khffu nh~n du'(jc LlC do ngu'oi nhap khffu md thi phai rna ra rn¢t LlC nrong U'ng thl n6 rndi c6 gia tri.

Trong LlC ban d~u tlnrcng phai ghi "LlC nay chi c6 gia tri khi ngiroi hu'ang l(ji dii rna lai rn¢t LlC dtSi U'ng vdi n6 d~ cho ngu'oi rna L/C nay hu'ang" va trong LIe d6i U'ng phai ghi diu "L/C nay d6i U'ng vdi LlC s6 ... rna ngay ... qua ngan hang ... ".

LlC doi irng du'(jc sa dung trong viec rnua ban tren co sa hang d6i hang (barter), ngoai ra khong loai trlI kha nang dung d~ thanh toan trong phircng thue gia cong qu6c te'. Tuy ahien viec sa dung loai LlC nay trong gia cong c6 nhieu phtrc tap,

(Sa d6 2. 11 trtnh. bay vi d(l m~t khdch. hang Vi~t Nam (VN) trao dOi hang hoa va! m~t khach hang NMt Bdn (Nhq.t i).

So d5 2. 11: Thti tin d\mg d6i ung:

(3)M3UCs61
NGANHANG NGAN HANG
NH~T (6) Mil UC s62 VlmNAM
...._
(4)
Th6ng (5) (7) (2)
E>dn DCln
haoUC ThCmg
~in xln
de bio
nMn mil mt)
UC
UC UC UC
NG.NHAT NG. VIET
~ - ~ -
NM NbS. ( I) cse h11tl d6ng Nh8. Nha
XK NK XKvANKd6i XK NK
hAn g

Ngoai sg phan loai LlC nlnr diroc trlnh bay a tren, trong thuc te', khi sO' dung LlC cac ban e~n chu y de'n each phan loai sau:

70

H' THufr NGOellHlIONG

• Thu tin dung thanh toan (Payment Credits).

• Thu tin dung chap nh~n (Acceptance credits).

• Thir tin dung thuang hrcng (Negotiation credits).

• ThU tin dung nhc.thu (Collection Credits).

• Thutin dung co di~u khoan cho phep b6i hoan bhng di~n (TTR Credits - Telegrafic transfer Reimbursement).

• Thu tin dung khong co di~u khodn cho phep b6i holm bang di~n (Non - TIR Credits).

};> Thu' tin dung thanh toan

La loai LlC duqc phat hanh trong d6 qui dinh rang n6 duqc ngan hang thanh toan (Paying bank) tra ngay khi xuat trlnh h6i phieu (neu c6) va nhUng chang tit tai NH thanh toan vdi di~u kien bQ chang tit phai hoan toan phil hop vdi nhtmg dic!u ki~ va dic!U khoan cua LlC.

Ta't nhien, thanh toan ngay khong co nghia la thanh toan ngay l~p lti'c khi xua't trlnh bQ chang tit. Ngan hang thanh toan phdi co mQt thoi gian hop 19 de kiern tra su phu hop cua bQ clnmg tit voi di~u ki~n va di~u khodn cjia LlC. Theo UCP 500, di~u 13 (b), thoi gian nay 13 7 ngay, con theo UCP 400, di~u 16 (c) thoi gian nay la 36h dEn 30 ngay.

~ Thu' tin dung chA'p nhAn thuc chat la loai thu tin dung cho phep tra cham bang each qui dinh h6i phieu co ky han ky phat dbi ti~n ngan hang chap nhan (Accepting bank).

»> Thu' tin dung thu'dng hldng khac vdi LlC thanh toan hay chap nhan, LlC thttdng luong (chiEt khau) c6 h6i phie'u ky phat dbi ti~n ngan hang phat hanh hoac ngttai mua. Trir khi LlC ba:t buoc vi~c thttdng hmng tai 1 ngan hang CI,I the (Restricted to bank for negotiation), thl bat ky ngan hang nao cling dttQc phep thirong hrcng.

» Thu' tin dung nhO' thu, loai thtt nay dtt<jc phat hanh theo m~u thong thuong, nhttng phai chi r6 rang n6 chi c6 hi~u luc thanh toan tai ngiln hang phat hanh, Khong c6 mot uy quyen cho bat crt ngan hang nao khac va ding khong c6 di~u kien bbi hoan nao. Cac ngan hang chi dong vai tro dai 19 nho thu (Collecting agent).

71

a'llIGftg II - e6c phllcrng IbO'( lballlh to6l11 qu6C tf'mil yi"u

VI v~y, viec thanh toan cho ngu'oi hu'dng IQ'i kh6ng chac chan Mm. Ngan hang phat hanh chi thanh toan sau khi nhan du'Q'c chrrng ti)' va thtrong phai cho mot thoi gian dang k~ sau khi hang c~p ben.

St! khac nhau giO'a nho thu kern clnmg tit (documentary collection) va LlC nho thu la cam ket do ngan hang phat hanh du'a ra trong LlC kh6ng th~ huy ngang.

» Thti tin dune c6 di~u thoa" cho phep hoao tra bAne rutn (Teleeraphic Transfer Reimbursement) Ia LlC cho phep ngan hang phuc vu nguoi thu hmrng sau khi ki~m tra tinh hop 1~ cua bl} chimg tit vdi nhO'og dieu ki~n va dieu khoan cua LIC se du'Q'c phep danh di~n doi tien cua ngan hang phat hanh hay mot ngan hang du'(jc chi dinh trong L/C.

Trong tnrong hop nay con du'(jc goi la "Thanh toan ngay tai qudy ", bdi trong LlC d phdn hoan tra (Reimbursement) c6 cau: "Reimbursement:

By payment at our counter" va trmh t1;t di~n ra nhu sau: (so d6 2.12)

So d6 2.12

(I) NglttJi blin giao hilDg va

NHA VAN TAl

(3)

Nhil XK 'Iutt tdnh eae e:hllng tJ}' giao hilng t;j.i NH thOng bao

NH th6ng Wo ki~m Ira cae: chllng tJ}' Yil (ntu dd ng) tn!. tiEn bAng coo NXK

(4)

NH thong ban, thting bUn chu NH phat hanh: ehllng 11)" d~ 'Iutt tnnh vii I:huy~n cmtn g tit cho N H pM t hanh

NH phat hanh I:huyi!'n Nil" ti~n dn thi.:'! Mn NH tbting ball

(6)

NHPHATHA.NH

72

KQ THUeT HooI;I1 THlIONG D~c di@m cua loai UC nay 13. t6c d¢ thanh roan r6t nhanh (thirong la 3 ngay lam viec), vi v~y cac nha xu fit kh§:u rfit thich,

Bieu kien ap dung:

• Khi ngui1i ban c6 quan h~ lam an Hiu dai va co uy tin vdi ngiroi mua.

• Dieu kien v~n tai, giao nh~n t6t.

~ Thti' tin dune kh6ng co di~u khoan cho phep hoan tra bine dien (Non - Teleeraphic Transfer Reimbursement) la UC khong cho phep doi ti~n bang dieo, nghia la NH phat hanh hay rnQt NH khac dtt"c chi dinh chi tien hanh thanh toan sau khi ki~rn tra bQ chirng tit va bao dam rang b¢ chung tit hoan toan phu hop vdi UC. Neu phat hien ha:t hop Ie, NH phat hanh boac NH du'Qc chi dinh phai thong bao ngay l~p tllc cho ngtti1i xin md UC d~ ho quyet dinh vb viec chfip nhan hay tit ch6i thanh toano Tuy nhien, theo dieu 13 UCP 500 thi1i gian d@ NH nay ki@m tra va thong bao Hl trong yang 7 ngay lam viec.

4. V4n dt;mg:

a. BO'i vO'i nha xuli"t khdu:

• Ki~m tra L/C:

Thanh toan la m~t xich trong yC'u trong toan b¢ qua trlnh t6 clurc thuc hien hop d5ng xufit kh§:u. Tnroc khi dC'n thoi han doi ben thoa thuan, ngtroi ban nen nh~c nhd don d6c ngtteJi mua md UC dung han, bhng nhieu con dll'eJng: di~n thoai, Fax, Telex hay g~p true tiep dai dien d6i phuong d nttdc mlnh. D6i vdi nhitng hop d5ng Ion, d@ chac chdn ngU'Cfi ta dung hlnh thuc d~t CQC P.B (performance bond): ca 2 ben d~t coc d Ngan hang 2 - S% tri gia hc;Jp d5ng, neu ben nao khong thuc hien nghia VQ cua mtnh thl se m§"t tien CQC.

Khi dl.tQc thong bao chinh th1.fc ve viec rnd LIC, c~n ki~m tra kY l110ng UC:

• Ki~m tra tinh chan thuc cua L'C,

• Ki~m tra n¢i dung L/C.

M~c dn hi~n nay EDI r§"t phat tri~n, ng11Cfi ta co th~ nh~n UC tnrc tiC'p tit ngU'eJi mua hoac tii' Ngan hang rnd UC, nhung voi dieu kien Viet

73

aw.s. H - C6c phIIaIItg Me dIoIh to6A quae tf chi .....

Nam, thl cac nha xufi"t khSu nen nhan UC nr nglin hang thong bao, Bai Ngan hang c6 kha nang ki~m tra tinh thit gia Clla UC·(n6u UC md bhng thu tht do'i chieu chif ky, ne'u rno bang di~n thl ki~rn tra rna s6 ki~m tra muc TEST (j tren LIe).

Ki~rn tra LIC la khau c11C ky quan trong trong viec thuc hi~n phirong tmrc tin dung chimg tit. Boi neu khong phat hi~n dtt<;fC s11 khong phu hop giO'a UC va hop d6ng rna ngttcH xuat kit§'u cll' chap nhan va tie'n hanh giao hang thea hop d6ng thi nguCfi xual't kh§'u se khong doi duoc tiSn. Nguoc lai ne'u giao hang theo yeu c~u UC thi lai vi pham hcp d6ng. Co so de ki~m tra UC la hop d6ng ngoai thuong rna doi ben d3 kY. Trong trltCfng hop ki~rn tra UC ciia mQt hop d6ng b5 sung (additional contract) thl khong chi dua vao h~p d6ng b5 sung rna con d1,ta vao hop d6ng g6e (original contract).

Khi phat hi~n thay nQi dung UC khong phu hop vdi hop d6ng, hoac trai vdi luit l~, t~p quan cua 2 nude, hoac khong c6 kha nang thuc hien, ngtti1i xua't kh§'u c~n d~ nghi ngltCfi nhip kh§'u va Ngan hang md UC tu chinh LrC,

Cac nQi dung dn kiem tra kY:

• so" hieu, dia di~rn va ngay md uc.

• Ten Ngan hang md UC (opening/issuing bank).

• Ten, dia chi Ngan hang thong bao (Advising bank); Ngan hang tra ti~n (negotiating/paying bank); Ngan hang xac ohin (Confirming bank).

• Ten, dja chi cua ng11Cfi thu h11ihIg (Beneficiary/in favour of ... ).

• Ten, dia chi clla ngtti1i y@o c~u rnC! UC (Applicant).

• so' ti~n cua Uf:.

• Lo~i L/C.

• Ngay va dia diem he't hi~u hlc ella UC (Expiry date).

• Thoi han giao hang (Shipment date/time of delivery).

• Cach giao hang.

• each v~n tai.

• Ph~n rno ta hang h6a.

• NhU'ng chimg tit rna og11m xufi"t khSu phai xufi"t trmh,

Ngoai ra con kiem tra cac nQi dung: Quy dinh each tra ti~o (TT hay MT ... ), cac cam ke't clla Ngan hang, ngu6n luM ap dung ...

74

Kt THU~T NGO." THUGNG Sau khi ki~m tra UC xong, neu th~y phu hop thi tien hanh giao hang, con khong phu hop tht thong bao ngay cho ngU'Cfi mua va Ngan hang rna UC d~ tu chlnh, cho d€n khi nao phu hop tht tien hanh giao hang.

• Lap b6 chtl'ng tit thanh toan:

NgU'Cfi ban phai l~p bO chtl'ng ttt het sll'c:c~n th~n. sao cho hoan toan phu hop vdi yeu c~u cua UC. Neu ngan hang nr ch6i thanh toan boi bO chtl'ng tlt c6 "Discrepancy - s11 sai biet" thl plurcng thtrc thanh toan bAng UC se bi giam hoac m~t tac dung,

Tlnrong thl khi nao ngdn hang ttr ch6i thanh toan? Theo tai lieu di~u tra cjia Trung tam thuong mai qu6c t6 thl tren 50% cac chtl'ng ttt xua't trmh den ngan hang theo phuong thil'c thanh toan bAng tin dung thir bi tit ch6i ngay l~n xuat trlnh d!iu tien, C:s mOt s6 niroc Chau Phi, theo sO' lieu cila ngan hang Chau Phi, tht ti Ie bi tit ch6i con cao hem ra't nhieu, mOt sO' ngan hang cho biet dil tit ch6'i 90% cua l~n xuat trlnh d~u tien.

Cac sai biet thong thirong theo bao cao cua ngan hang:

~ Cac va'n d~ lien guan den tin dung thu:

Cac cmrng tit yeu du bdi tin dung thir: khong duo Cac chtl'ng tit yeu c!i u c6 chit ky: khong kY.

so ti~n vtt<;Jt trOi so vdi tin dung thir.

- Tin dung thu het hieu luc,

Cac chrmg tlt khong dtt<;fC xuat trlnh trong thCfi han yeu c!iu. Giao hang thieu,

Giao hang cham,

<- Cac va'n d~ lien guan dSn van don:

V~n dOO "khong sach" - V~n den co nh~n xet tren do lien quan den hu hong ho~c thiSu hQt hang h6a.

Yeu c~u phai c6 v$.n don dttCfng bi~n, nhung v~n don khong neu ro la hang dil "giao len tau" - "Free on Board" cua mot tau oil chi dinh.

V~n dOO neu giao hang giO'a cac cdng ngoai nhtrng cang dil quy (}fnh trong tin dung thir,

V6n don neu III giao hang tren "Deck" cua tau, di~u nay thtrong bi dim trlt khi trong tin dung thu cho phep.

V~n don khong dua ra blng chUng Ia cude phi oil dUQc nha xua't khlfu tra (neu tin dung thu yeu du di~u nay).

75

Khong c6 .kY M.u (neu ky h~u III cdn thiet).

(+ Cac vA'n d~ lien guan 'd€n chung tho' bao hi€m:

Chung tll' bao hi~rn khong phai loai rna tin dung tho' quy dinh (vi du: Tin dung tho' yeu du don bao hi€m nhirng lai xuat trlnh giay chung nh~n bao hi~m).

Cac n1i ro bao hi€m khong phai hi loai da qui dinh trong tin dung tho'.

Tit3n bao hi€m Hi m¢t loai tit3n khong dung vdi qui dinh trong tin dung thir, (Dieu nay bi cam tm khi tin dung tho' cho phep),

se tien duqc bao hi€rn thap hon so vdi con 56 yeu duo

Bao hi€m khong bat dAu dung ngay cua clnrng ttr v~n tai boac tnroc ngay ghi tren chirng til' v~n tili.

.:. su sai biet giua cac chUng til':

Vi~c mo ta hang h6a tren h6a don va trong tin dung thir khac nhau. Trong lirong khac nhau gilla 2 chung tiro

Ky rna hieu va cac con sdkhac nhau gilla 2 clnmg tit.

MQt khi ngan hang dii chi ra cac sai biet, nha xuat kh5u phai lam tiep 1 trong 3 cong viec sau day:

Cung cap cac giay W. chirng tll' con thieu hoac tu ehinh chung.

Yell cau ngo'oi mua chi thi cho ngan hang thay d5i cac di€u khoan cua tin dung thu (vi du: tu chinh tin dung thu).

Yeu du ngan hang xu ly tin dung thu c6 cac sai biet nhimg chi thanh toan khi (va neu) ngan hang phat hanh tin dung tho' chap thuan thanh toano

N€u. va di~u nay thuong xay ra, la tin dung thu 'c~n ngay het hi~u luc, nha xu!"t ld]du khong con thC1i gian dS cung cap cac chUng tit con thieu, Trong tnrong hQP nay nha xua't kh§'u (ho~c ngan hang thong bao) phdi lien h~ ngay vdi ngu'?1i mua yeu cAu ogu'oi mua chi thi cho ngan hang phat hanh tin dung tho' tu chinh cac di€u khoan cua tin dung tho' bhng each gia han ngay hieu 111c,

Khi dlI can den st;( tu chinh tin dung thu thl muc dich cjia tfn dung thu bi danh bat noan toano Ngo'oi mua dii nam tay tren va giu quyen thanh toano

Bai v~y nha xuat khffu phai thuc 51,1' th~n trong, ti ml khi cung cap cac ctnrng ttt theo yeu c~u cila tin dung thu

• Chitt khau be, chUng ttt:·

76

H' THU~T N~I THUGNG V~ thllc cMt. chiSt kha'u b" chU'ng ttl' 13 m"t ky thu~t dip tin dung ngan han cua ngan hang cho ngu'(fi xua't kh§:u, trong d6 ngu'CJi xua't kh§:u chuyen nmrong quyen sd' hOO bQ chirng ttl' thanh toan chua dao han, chua du'Qc thanh toan eho ngan hang dE d6i la'y mQt khodn ti€n nho hen tti gia ciia bQ chrmg ttt.

T~i NHNT VN, thee di€u 13 QI> 2912001 ella T6ng Giam doc NHNT VN, ngay 16/4/2001, NHNT VN thuc hien viec chiGt kha'u hang XK du'di 2 hmh thuc: ChiGt kha'u mien truy doi va Chie't khau troy doi.

I>6 du'~ chiet khau, khach hang dn n¢p b¢ h5 so g6m:

Thu yeu cftu thanh toari d~ nghi chiSt khau phai c6 d~y du chit ky cua Chu tai khoan va KG toan trudng ( Ne'u c6 dang ky chIT ky cua KTT)

Ban liet ke cac chimg tit nop cho ngan hang. BQ chtrng tit xin chiSt khau.

Thanhroan vien sau khi kifm tra cac di6u kien d~ NHNT thuc hien viec chiGt khau va tinh trang chirng tit (Xern diC;u l3 QI> 29) se d€ xuit y kien va neu r5 ly do: - Cha'p nhan hoac til' ehoi chiet khau,

- Ty 1«$ chiet khau.

Tren co sd' d~ xua't ella thanh toan vien, tuy nrng tnrcng hop, phu trach phong xern xet va trmh Lanh dao don vi thanh vien quyet dinh viec chie't kha'u.

Sau khi (fuQC duyet, ngan hang siS t1'ng ti~n cho nh;} xuS't khdu, ta't nhien vdi s6 ti~n nbC> hen tri gia cila bl) chang tii'.

+ Cong thl.lc tinh liii chil!'t lehtu.

LCK= VxDxIR 360xl00

Trong d6:

LCK: tri gia ti~n !iii ehil!'t kha'u.

V: tri gia ti€n U'ng tnroc.

D: thCJi han chie't kha'u: tinh ttl' ngay ngan hang ghi c6 van tai khodn

cua ngu'(1i xua't khiiu den ngay ngan hang mroc ngoai ghi C6 cho ngan hang chie't kha'u, cQng them "ngay cua ngan hang" (1 ngay),

IR: Hii sua't cho vay, tinh theo % nam.

77

ChIIcMt u - C6c ph.,.. thllc IhDnh to6II q.tc ti" chi ,.._

Sau khi dtt<jc ngan hang mtdc ngoai bao co, NHNT VN se lay so ti6n do trir di s6 ti~n U'ng tnroc va trir LCK, ph~n con lai se bao C6 ti6p cho don vi xuat kh§u.

h. l){Ji vbi nhit nJJ4p khdu: .:. each thdc md UC:

£>i~u kien d~ dttdc rna L/C (tai Vietcombank HCM): + E>oi voi cac doanh nghiep trong mrdc cAn c6:

• Giay clumg nh~n dang ky kinh doanh cua doanh nghiep, (ban sao c6 dau cong chimg, nop 1 l~n).

• Giay chung nh~n dang ky rna so doanh nghiep kinh doanh XNK (ban sao c6 dau cong clnmg, nop 1 l~n).

• £>oi voi nh6rn hang xuat nhap kh§u co di~u kic$n (N£> 57/CP) thl d.n xuat trlnh cac giay phep thee quy dinh,

• Boi vdi chi nhanh thl cAn xuat trlnh giay uy quy6n.

+ £>oi vdi doanh nghiep c6 von d~u tu nttdc ngoai, dn c6:

• Giay phep dAu nr (ban sao c6 cong chang, n~p 1 IAn).

• Van ban phe duyet k6 hoach XNK cua Bo Thuong mai (Ban chinh,

con hieu hrc),

+ Ngoai nhfi'ng giay neu tren, di~u kien tien quyet phdi c6 Uti khodn ngoai tc$ tai ngao hang.

Cach thrtc rnd' UC:

+ Nhitng giay to dn xuat trlnh (n~p) khi d6n Ngan hang xin rnd' UC:

Ddi vai UC Ird ngay, thee di~u 18 Q£> 29 , khach hang cAn xuat trlnh dAy du cac giay to sau:

• Thu yeu du phat hanh UC thee mall ( Xem chirong IX ).

• 1 ban sao H<;1p d6ng ngoai thuong I giay to co gia tri nrong dirong.

DOl vai UC Ird cham, e~n n~p:

• Cac giay to d' muc tren,

• Hop d6ng nhsp khdu hang h6a ban sao I giay to c6 gia tri urong dltdng.

• Phuong an kinh doanh, thanh toan,

• ThU' yeu du phat hanh UC thee miu ( Xem chuong IX ).

Bon xin rno UC:

Khi nha nhap khdu d6n Ngan hang xin rnd UC, ho se diroc cap don xin mo UC thee mau in san eua tirng ngan hang. Bon c6 nhfi'ng nOi dung ehu ye'u sau:

78

• Lo~i LIe.

• Ngtt(ji rod UC: ten, dta chi d~y du cua don vi.

• Ngtt(ji httdng lei: ten, dia chi d~y duo

• S6ti~n UC.

• Di~u kien co sd giao hang.

• Qui dinh cac chtrng tir phai xua't trlnh.

• Qui dinh v~ hang hoa.

• Dia di~m giao hang.

• Thoi han giao hang.

• Di~u kien v~ hang.

• Bao hi d6ng goi, ky rna hieu.

• Thoi han nQP chung tU'.

• Chi thi cho Ngan hang thuong Itt<1ng: neu nhUng yeu c~u d6i vdi viec thanh toan cho 10 hang nhap khau s3:p tdi k~ ea chi phi.

• Ty 1~ kY quy.

Nhilng lttu Y khi vilt dC1n xin rno lie:

+ DdD xin md L/C laco Sd phap 19 d~ giai quyet tranh chdp (neu co) giil'a ngtt(ji md L/C va Ngan hang. md; d6ng thCfi cung Ia co sCJ d~ Ngan hang viet UC cho ben xua't kh&u. Vl v~y, nha nhap khlfu phai het srrc chu y d~ l~p don sao cho chinh xac: viet dung m~u den va phil hop vdi nQi dung mlnh mong mu6n. Nguai viet phdi gioi ngoai ngtr d6ng thCfi phai am nrong nghiep vu ngoai thuong.

+ C~n can nhac di~u ki~n ding buec ben xua't khau sao cho vil'a chat che, dam bdo quyen l<1i cila mmh, vita khien cho ben XK cha'p nhsn dttQc.

+ C~n phai ton trong nhtmg di~u khoan cua hop d6ng, tranh mau thuan nhau. Tuy nhien, ding c6 th~ di~u chinh hop d6ng bhng UC.

+ DdD xin md UC khong ghi ngay rod UC. Ngan hang se thirc hi~n md UC sdm nha't c6 thS dttQc. Neu tlnl tuc v~ ti~n ky quy troi chay, co th~ gUi UC di trong ngay hoac ngay hom sau. Ne'u den vi yay dS ky quy hoac c6 sai sot trong don thl viec gU'i UC bi ch~m lai cho den khi don vi hoan thanh thu tuc ky quy hoac sita moi sai sot trong don .

• :. Ky guy rnd UC:

Ky quy 130 mQt htnh thirc trich ti~n trong Uti khoan luu thong chuy~n qua mOt tai kboan d~c bi~t goi la tai khodn ky quy. - tai khodn nay khong c6

79

ChtIcMg u - C6c ph"crnl tln)c iliUM toGo qud'c ~ chu yt'u

quyen dU<;1c- tt! 9 rut tien ra, d~ tien vao - so tien do d~ danh thanh roan mt}t UC d3: md,

DO; vOi UC AlS:

Thy tU'ng khach hang rmtc kg quy rAt khac nhau. Cac ngan hang ldn d~u c6 chinh sach phan loai khach hang lam 3 - 4 loai: .

- Loai 1:· (khach iru d3:i): khong pha.! ky quy.

- Loai 2: kg quy < 100%.

- Loai 3: kg quy 100% tri gia UC.

Ti Ie kg quy c6 anh hUdng tdi noi dung UC. C1J. th~ til anh huang Wi quy dinh v€ BIL trong L/C. Co thE ghi mQt trong cac tnrong hQp sau:

- Full set (3/3) Bill of Lading ... tuc la 3 van don chinh deu qua Ngan hang. Don vi muon nhan hang phai dtn Ngan hang la'y v~n don.

- Set (2/3) Bill of Lading ... nrc la 2 v~n don chinh qua Ngan hang, con v~n don thu 3 dU<;1c gm thAng dGn nha nh~p kh§'u. Dieu kien nay co l<;1i cho nha nh~p khffu hon,

- Made -out to order of. .. bank: phai co chtr kg h~u cda Ngan hang mdi dU<;1e phep nhan hang.

- Made out to order of xyz: loai v~n don khong c~n chit kg h~u cua Ngan hang, rna co chit kg h~u cua ngUoi gm hang hoac cua met ngUoi khac:

+ Ntu doanh nghiep kY quy dii 100% thl muon quy dinh v~n don the" nao cflng diroc.

+ Ne"u doanh nghiep kg quy X% tri gia UC thi b~t buoc phai chon 1 trong 2 di8u ki~n:

hoac "Full set 3/3 Bill of Lading ... " hoac "Made out to order of bank". Dffi vOi UC tra cham:

Tl Ie kg quy thirong ra't nha 10% dtn 20%, d5i vdi khach quen e6 thE khong phdi kg quy. Khach se phai him don xin gidrn rmrc kg quy, Cac each qui dinh:

- Fun set (3/3) BIL ... nrc 13 ea 3 v~n don chinh d~u qua ngan hang.

- Set (2/3) Bill of Lading ... nrc la 2 v~n don chinh qua Ngan hang, eon

v~n don thir 3 du'<;1e gUi thAng dGn nha nh~p khffu. f)i~u kien nay c6 lei eho nha nhap khffu hOO.

- Made out to order of...bank: phai e6 chii' kg h6u cua Ngan hang mdi du'Qc phep nhan hang.

80

K9lHu~t NGOlJillHUONG - Made out to order of xyz: loai v~n don knong d.n chcr ky h~u cua Ngan hang, rna c6 chtr ky h~u cua nguoi gill hang boac m()t nguoi khac: + Ntu doanh nghiep ky quy du 100% thi muon qui dinh v~n don the' nao cling dliQc.

+ Ntu doanh nghiep ky quy X% tri gia LIe thl b3:t buoc phai chon 1 trong 2 ditu kien:

hoac "Full set 3/3 Bill of Lading ... " hoac "Made out to order of bank".

Sau khi doanh nghiep hoan ttt thu tuc ky quy, Ngan hang se soan UC va met ra mrdc ngoai theo yeu du da gni trong den xin md UC cila nha nh~p kh§'u .

• :. Kit!m tra va ch4"p nhlin b6 chdng tit:

Day 13 cong vic$c rAt quan trong, nha nhap kh§'ucftn xem xet ky, d~e bic$t khi ngan hang da htu y: b¢ chtmg tu c6 discrepancy, ntu v¢i va chAp nh~n e6 thS se ph,H ganh chiu nhO'ng h~u qua n~ng n~.

VIII. cAe VAN BAN, QUY DfNH DU(lC AP DUNG TRONG THANH TOAN Qu6C TE.

Hoat d¢ng thanh toan qucc te phdi:

• Tuan thd cac Quy t~c do Phong thuong mai Qu6c tt ban hanh, nhu; UCP 500, URC 522, URR 525, ISP 98 ...

• Cac E>i~u U'de qu6c te lien quan den thanh toan qu6c tS.

• Phil hop vdi cac Quy dinh cua cbinh phd, Ngan hang Nha mrdc v~ qudn ly ngoai h6i, cac van ban lien quan den thanh toan qu6c tS va khong trai vdi Lu4t phap Vic$t Nam.

1. "Qui dc va thllc hanh th6ng nhA"t v~ tin dung cmrng tit" (UCP - Uniform customs and practice for documentary credits):

a. Gilti thi;u chung vi UCP:

Tai Dai h¢i l~n thtt 7 cua ICC t6 chuc narn 1933 l~n d~u tien ban "Qui ~c Va th1,l'c hanh thong nha"t v~ tin dung ch11ng ttt" - UCP - Uniform customs and practice for documentary credits - du"<jcth6ng qua. Ttt d6 dSn nay, ICC da. tien hanu sib d6i UCP 5 l~n, vao cac nam 1951, 1962,

81

CIMIatDt I - C6c ph.,., tlute thoah to6,. quGc tf" chi v"u

1974, 1983 va 1993 cho phu hop vdi thirc ti~n thirong mai qucc t6 va cang them hoan thien,

70 nam qua, UCP du'\lc cac nha xuat nh~p khliu va ngan hang tren toan th6 gidi su dung rd't r¢ng rai. Ban quy uk nay mang tinh cha"t phap Iy tily i. do vay cac ben sli' dung co quyen tuy y hra chon, ap dung cac UCP dii du'Qc thong qua, khong phan biet cil mdi, chi d.n quy dinh C1,l th~ ap dung UCP nam nao, tranh qui dinh chung chung.

Di8m qua cac UCP ta tha"y: lICP 1933 va 1951 c6 muc dich chinh la baa v~ ngan hang khi cac chi thi cua ngu'{fi mua khong d~y dd va r5 rang. UCP 1962 - ban d~u tien du'Qc cha"p nh~n r¢ng rai tren th6 gidi - nha"n manh nghia V\I cua ngu'CJi mua phai n6i r5 rang mlnh mu6n gl, ddng th{fi ciing nha"n manh "cac t~p quan quoc t6 ngan hang va cac quy t~c khac lam dt; dang viec thirc hien cac chuc nang cua ngan hang". Ban sd'a d6i narn 1974 dem lai nhtrng thay d6i trong linh vt!c cbirng tit va thu tuc d~ thich U'ng vdi nhtrng ti6n b¢ trong vic$c tao di8u kien thu~n IQi cho buon ban phat tri8n va thich irng voi cuoc each mang trong v~n tai du'{fng bi8n - chuyen chO' hang container va v~n tiii da phtrong thuc. UCP 400 (1983) quan tam nhi~u d6n loi ich cua ngu'C1i mua, ngu'C1i ban va c6 tinh de'n:

• Cu(k each mang dang tie-p tuc trong linh v1;fc v~n tai, sU' dung container va v~n tiB da phuong thttc ngay cang r"ng rai.

• Buon ban qu6c t6 phat tri8n, nhi~u loai clnmg tit mdi xud't hien,

• CuQc each mang trong thong tin lien lac. ED! (truyen tin dic$n tit) du'QC 511' dung phd bien.

• \Yit$~ phat tri~n nhil'ng loai tin dung chimg tit mdi, nhu UC tra d~n,

UC dt! phong,

Mu'(1i nam troi qua, thtrong mai qu6c te'tie'p tuc phat tri~n, LIC dltQc sO' dung ngay cang nhi~u. DU'ng tnroc yeu c~u cua tmrc tit;n, tren toan th6 gidi g~n 50% sO' bo chirng tit thanh toan bang LIC xud't trlnh l~n d~u bi

9

cac ngan hang bac bo VI co nhUng sai biet, Thang 11 - 1989, Uy ban

Thuong mai qu6c t6 v~ thuc hanh va ky thu~t ngan hang dUQc uy thac sli'a d6i lai UCP 400. Yeu c~u cila I~n sti'a d6i nay la:

• Don gidn hoa UCP 400.

• Ke't hop chat che vdi nhtrng t~p quan ngan hang ciing nhir la tieu chulin h6a va lam cho nhtrng t~p quan do ngay mot thu~n tien hon,

82

K9 THUe' NOO(II THUONG

• Tang cirong tinh nghiern minh va do tin c4y cua tin dung chtrng til' thong qua viec gia dinh tinh khong the huy bo va gan Ioc trach nhiem phap 19 chu yeu, khong chi cua ngan hang rna, rna con cua ngan hang xac nhan.

• Neu cac va"n d~ cua di~u kien khong chimg til'.

• Liet ke chi tiet cac yeu to c6 the cha'p nhan du'<;1c cho moi loai clnmg

til' v4n chuyen.

Sau hOO ba nam lam viec miet mai, nam 1993 UCP 500 da ra doi g6rn 49 di~u khoan, dU'<;1c ap dung til' I - 1 - 1994.

h. Quy ttic va thuc himh thilng nhdt vi tin dl,mg chOng tit, oon hifu dinh 1993, an pham siJ' 500 clia Phong Thuang mai Quifc tt (UCP, 1993 Rev, ICC 500 - The Uniform Customs and practice for Documentary credits, 1993 Revision, ICC Publication N' 500 thuimg g(li ttit Iil UCP 500).

UCP 500 g6m 49 di~u khoan dli<;1c chia lam 5 phdn:

A - Nhii'ng quy dinh chung va dinh nghia (di~u 1 - 5). B - Hinh thiic va thong bao LlC (6 - 12).

C - Nghia vu va trach nhiem (13 - 19).

D - ChUng til' (20 - 38).

E - Nhii'ng di~u khoan khac (39 - 49) _

(Xem loan van UCP trong cudn "Huang ddn thuc himh kinh doanh XNK tai Vi?t Nam" - cung tac gid).

Ltru y: khi su dung UCP 500 do luu y cac tinh eha't sau:

- UCP 500 dl1<;1e 163 mmc cong oh4n trong d6 c6 Vit;t Nam.

- La van ban phap 19 tuy y khong mang tinh b~t buoc c6 nghia la cac

ben muon ap dung phai dAn chieu VaG LlC.

- UCP eho phep cac ben lien quan c6 quyen thoa thu~n ngtroc Iai UCP nhimg phai ghi vao LlC.

- Chi UCP ban goe bang tie'ng Anh do ICC phat hanh mdi c6 gi<1 tri phap 19 giiH quye't cac tranh cha'p phat sinh giua cac ben tham gia thanh toan LlC. Cac ban dich sang tie'ng nlide khac chi c6 gia tri tham khao,

- Khac vdi cac van ban phap 19 khac, trong UCP khong c6 di~u khoan huy bo UCP CU, nghia la 6 van ban UCP v~n song song t6n tai. Vit;e ap dung UCP nolo la do cac ben quyet dinh va ghi ro VaG trong ue.

83

ChIIGng 11- C6c p'nlCfftg th6c thanh t06A qu6C ti" chu vi"u

2. "Quy tile th6ng nM't v~ nghi~p V\1 nhit thu " (URC 522 - The Uniform Rules for Collection, ICC Pub No 522, 1995 Revision), c6 hieu hrc til' 111/1996.

URC 522 g6m 26 di~u, dtt<;1c chia lam 7 'ph~n:

A. Nh11ng di~u khoan va dinh nghia chung (di~u 1-3).

B. Hlnh thuc va nQi dng nho thu (di~u 4).

C. Hlnh tlurc xuat trtnh (5- 8).

D. Nghia vu va trach nhiern (9-15). _ E. Thanh toan (16-19).

,F. ·Uti sua"t va chi phi phat sinh (20-21). G. Cac quy dinh khac (22-26).

3. "Quy tAc th6ng nb"t holm tra li~n hang theo tin d\1ng chung til "(URR 525 - The Uniform Rules for Bank - to - Bank Reimbursement under Documentary Credit, ICC Pub ~ 52S, 1995 Revision), c6 hieu luc tU Inl1996 .

URR 525 g5m 17 di~u, dttQe chia lam 3 ph~n:

A. Nh11ng di~u khoan va dinh nghia chung (di~u 1-3).

B. Nghia V1,l va trach nhiern (di~u 4-5).

C. Hinh thac va th6ng bao cua Uy quyen, stla ddi va dbi ti~n (d. 6- 17).

4. ISP 98 - International Standby Practices - Khi nghien crtu va v~n dung Thu tin dung d11 phong thl c!n Om hiSu dn ph~m nay.

S. Ngoaira khi thanh toan tai NHNT VN c!n nghien cau va n~m vtlng Quy trinh ky thu~t nghi~p V\l Thanh toan Thu tfn dung chd'ng tit va Nhit tho kern chdng tit vdi nudc ngoat trong h~ th6ng NgAn hang NgoQ.i thtidng Vi~t Nam (Ban hanh kern theo QD s6 29/20011 QDI NHNT. THTT ngay 16/4/2001 cua T6ng Giarn d6c NHNT VN ). An ph6m nay g5m 56 di~u, dttQc chia lam 7 ph~n. C1,l th~:

Ph~n I: Nh11ng quy dinh chung (di~u 1-3).

Phdn II: Quy trlnh nghiep vu thanh toan Thu tin dung chung tU (di~u 4., 36).

A. UC xua"t kh~u.

B. UC nh~p khfiu:

84

"9 mU~T NGoI)I mUONG

C. Thanh toan bhng ngudn vO'n yay nQ vien tro.

D. UC chuy6n nhirong.

Phdn III: Thanh toan bang ntnh tlurc nho thu (dieu 37-44).

A. Nho thu hang xuat.

B. Nho thu hang nh~p.

Ph~n IV; NHNT VN - NH Hoan tca (dii!u 5-48). Ph~n y. se tham chieu (dii!u 49).

Phan VI: Quyen han & trach nhiem (dii!u 50-53). Ph~n VII: £)i~u khoan thi hanh (dii!u 54-56).

(NQi dung chi tilt cua cdc van ban nay se duac huang ddn c~ thi trong cdc bu6i n6i chuyin chuyen .u v€ Thanh toan Qudc te';.

TOM TAT CHlIdNG II

1. Trong hO(lt dQng kinh doanh xudl nhQ.p khln, thanh todn qu/fe to' e6 vi tri d{ic bi;t quan trong.

2. Mru{n dam phdn, kj lett va tl chJte th1/c hi;n cdc h{lp 4iJng ngo<ti thlldng 411{1c tOl, cdn pluli ntim lfitng nhilng 'vd'n 41 ea luin trong thanh todn qu/fc tt, dq.c bift ndm vilng cdc phrldng thrlc th~nh toan qu/fc te:

3. C6 nhilll phlidng thllc thanh tadn khdc nhau. Cdn nlim vilng btin eMf, qui trinh nghifp V41 va rI" nhll{lc 4ilm eria tUng phrldng thrle, 41 c6 thi vijn d(lng tot, h~n ehi' bbt rrii ro, mang i{li hi;u qua cao.

85

O"'CJl'Ig II - C6c pIHIcMg .we dtanh to6a qu6C ~ mu yl"u

eAI T ~P CHUaNG II

1. Hay lq.p hOi phieu'dt!a VaG cae drl Ii?u sau:

- Exporter: M. M and C.O Company, Dist, 10, HCMC, Vietnam.

- Importer: T. H Trading Co LTD,.Pusan, Korea.

- Advising bank: Bank for Foreign Trade of Vietnam HCM City

Branch.

- Opening bank: Sinhan bank Seoul, Korea.

- Confirming bank: Tokyo bank, Japan.

- Drawn on: Tokyo bank, Japan.

- Means of payment: UC NS.

- Amount of payment: USD 48,384.00.

- Shipment date: 251912005.

Irrevocable:Confirrned LlC No: M4263001NS02617 date 0118/2005.

- Invoice No: 181 M.M 12005 date: 25/09/2005.

2. Hay lQ.p h6i phitu dt!a VaG cdc da kifn sau:

- Exporter: Seaprodex Vietnam, HCMe, Vietnam.

- Importer: Foo Soon Trading Co PTY,LTD. Australia.

- Collecting bank: Vietcombank, HCMC Branch.

- Bank in Australia: Sydney bank Australia.

- Meansof payment: DIP.

- Amount of payment: USD 31,323.00.

- Shipment date: 24/0512005.

3. Hay ltJp hdi phieu, dtta vao cae di1li~u sau:

- Importer: GILIMEX Co. 24 Phan Dang Luu St. Binh Thanh Dist.

Ho Chi Minh City, VIETNAM.

- Exporter: TAN HSIN Industrial Corporation, 7Fl Formosa Plastics Rear Building, 201 Tun Hwa North Road, Taipei, T AIW AN.

- Importer's Bank: Bangkok Bank public company Ltd. Ho Chi Minh City branch.

- Exporter's Bank: Bangkok Bank Public LTD Taipei Branch.

- Means of payment: DIP.

86

K9 THutr NCJO$ITHUaNG

- Amount of payment: USD 14,932.00.

- Date of shipment: July 15,2005.

4. Hay 14p h6i phiiu, dua VaG cac dl1 li~u sau:

- Importer: Sony Electronics, 13600_ Perai Province Wellesley.

Penang, Malaysia.

- Exporter: Sony Vietnam Ltd., 248A No Trang Long St., Binh

Thanh Dist., Ho Chi Minh City, Vietnam.

- Means of payment: DIA 240 days after delivery.

- Amount of payment: USD 5,931.00

- Importer's Bank: Indosuez Bank.

- Exporter's Bank: Vietcombank Ho Chi Minh City branch.

- Date of shipment: Mar, 12, 2005.

5. Hay lQ_p hdi phieu dua vao cdc dl1 lifu S(lU:

- Exporter: Vietnam General Rubber Coporation, 236 Nam Ky Khoi Nghia Dist 3, Ho Chii--Minh City Vietnam.

- Importer: Centrotrade Singapore PTE Ltd. 10 Collyer Quay No 07-

07 Ocean Building, Singapore 049315. - Means of payment: LIC AlS. "

- Amount of payment: USD 31,236.00

- Opening bank: Centro International Handels Bank AG. Vienna.

- Advising bank: Vietcombank Ho Chi Minh City branch.

- Invoice No 02les. Dated Jan. 12, 200~.

- Shipment elate: Jan. 12,2005

- UC No AI 970512 dated Dec. 19,2004.

6. Hay ltJp hdi phitu, dua VaG cdc dl1 lifU sau:

- Exporter: KOLON International corporation 45 Mygyo - dong.

Chung - gu, SEOUL, KOREA.

- Importer: Grain Import Export company (Grainco), 21 Ngo Thoi

Nhiern St., Dist 3, Ho Chi Mihh City, VIETNAM.

- Opening bank: VIETCOMBANK Ho Chi Minh City, VIETNAM.

- Advising bank: KOREA FIRST BANK, Seoul, KOREA.

- Means of payment: UC 450 days from BIL.

- Amount of payment: USD 2,643,300.

87

ChU'CMg 11- C6c phU'CMg th.:;c thonh t06n quae tl"chu Va'u

- Invoice No LA - 9804/010 dated July 15,2005.

- LlC No 0456900A98 LC 0862, dated June 13,2005.

_ - Shipment date: July 15, 2005.

7. Tin dung chiing ur co phai la plnrong thirc thanh toan tuyet d6i an toan d6i vdi nha xuat nhap kh<iu khong? Tai sao?

8. Trinh bay m6i quan h~ giua L/C va hop d6ng ngoai thuong? LlC co thay the' cho hop d6ng ngoai thucng dUQc khong? Neu dU(jc thl trong tnrong hop nao?

9. Tai sao noi: nho thu la phucng thtrc thanh toan co IQi nhieu cho nha nh~p khau?

10. Tai sao noi: chuyen tien Iii phirong thirc thanh toan phu thuoc nhieu vao y chi va nang luc cua nguoi mua?

11.T~i sao noi: CAD Iii phirong thuc thanh toan co Ioi nhieu cho ngtroi ban?

12. Tren cirong vi m~t nha xuat kh57u, khi xua't kh<fu 10.000 MT +1- 5% gao vdi tri giakhoang 2,25 trieu USD, anh (chi) se chon phucng tlnrc thanh toan nao trong 56 cac phuong thac thanh toan (la hoc? Cho bie't ly do tai sao anh (chi) lai chon nhu v~y?

13. Tren cuong vi m~t nha nh~p kh<fu, khi nh~p khfiu mot 10 hang tri gia khoang 500,000.00 USD, anh (chi) se chon phuong thirc thanh toan nao trong sO' cac phttdng thuc thanh toan (fa biet? Cho bie't 19 do VI sao anh (chi) lai chon nhu v~y?

14. Trong tnrong hop nao ogU'di ban yeu du md LIe? D6 la loai LIe gl?

Trtnh bay hieu biet cua anh (chi) v~ loai LIe d6?

15. V diloai LIe nao thl ngltdi ban c6 the nh4n dU'QC ti~n tnroc khi giao hang? Trinh bay hi~u biet cua anh (chi) v~ loai LIe do?

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