[TIP]Cch

nh 11 iu kin Incoterms 2010

iu kin ca I2010 c phn thnh 4 nhm, bn nn nh

cuEm Fi C i- 4 t u ca cu chnh l 4 iu kin thng
mi trong incorterm 2010: E,F,C,D. Hoc cc bn c th nh theo
s bng 1-3-4-3 trong E l th mn,F l hu v,C l tin
v cn D l tin o.C th nh tng nhm, ta c cch nh sau

1. Nhm E-EXW-Ex Works-Giao hng ti xng

Gi ti c mt mn hng, ti mun bn v ti khng chu bt c
trch nhim g v l hng , t xin giy php xut khu n thu
phng tin vn chuyn, thu tu ngha l rt li v khng c
cht trch nhim g v th tc th l iu kin nhm E .Vy
nh,khi no mnh mun bn hng v chng mun lm th tc g
hy nh n nhm E2.

2. Nhm F
Trong nhm F c 3 nhm l FOB, FCA, FAS. Vy b quyt nh
khi cn n nhm F l th no? Hy nh F l free ngha l khng
c trch nhim, vy khng c trch nhim vi g, khng c trch
nhim vi vic vn chuyn t cng bc hng n cng d hng.
l nt c bn ca nhm F.Vy u l c s phn bit,chia ra
3 nhm FCA, FAS, FOB. Xin tr li, c s chnh l trch nhim vn
chuyn hng t c s ca ngi bn ln tu:
2.1 FCA-Free Carrier-Giao hng cho ngi chuyn ch
Ch bc hng ln phng tin vn ti ngi mua gi n nhn
hng nu v tr nm trong c s ca ngi mua. Sau khi bc
hng ln phng tin vn ti l ti ht trch nhim. Ly v d , ti
bn 2 container v n chiu sng theo iu kin FCA sang M, c

s sn xut ca ti K Anh. Nu ti giao hng c s K Anh, th

ti phi thu xe nng chuyn hng ln xe container chuyn
dng do ngi mua gi n.Ly trng hp, vn bn theo iu
kin FCA, nhng giao hng kho trung chuyn Tn Cng chng
hn, lc ny vic vn chuyn hng ln xe container chuyn dng
do ngi mua gi n, ngi mua phi t lo ly. Nghe c v khng
cng bng, thc ra th ngi bn phi vn chuyn hng n
tn kho trung chuyn ri cn g. iu ny c li cho nhng nh
xut khu, bn hng nhiu, c v tr tp kt hng tt.
Lm th no nh c tnh cht c bn ca nhm FCA? Nh n
FCA hy nh t C-Carrier ,Free Carrier -Min trch nhim vn
chuyn, chnh l ngha phn tch trn
2.2 FAS-Free alongside-Giao hng dc mn tu:
Nhm ny, trch nhim ngi bn, cao hn nhm FCA, ngha l
khng giao hng ti c s sn xut hay im trung chuyn nh
trn m ngi bn phi thu phng tin vn chuyn a hng
xp dc mn tu. nh c tnh ny hy nh t Free Alongside
Min trch nhim n khi xp dc mn tu.

2.3 FOB-Free on Board-Giao hng ln tu

iu kin FAS trch nhim ta l giao hng n mn tu, th cn
nu khi bc hng t mn tu ln tu, chng may hng b v th
sao, ai chu trch nhim? Ai tr chi ph bc hng ny? Tr li cu
hi trn chnh l iu kin FOB.Vy nh n FOB, hy nh n
trch nhim ca chng ta l phi giao hng ln n tu, ngha l
chu trch nhim cu hng ln tu. T Free on board ni ln iu
Min trch nhim khi giao hng ln tu.Nh vy trong
iu kin nhm F , hy nh 2 im quan trng:
1.Trch nhim chuyn ch tng dn:
FCA>>>FAS>>> FOB

2. Chu chi ph lm th tc xut khu, np thu v l

ph xut khu.Vy l t nhm E, ti ch giao hng thi, cn ngi
mua mun lm sao th lm.
n nhm F, trch nhim c nng ln mt t, tc l c cp n
trch nhim chuyn ch.Vy cao hn na l g? lm nhn
lun vic chuyn ch n cng d hng cho ngi mua. Khi ngh
n vic thu tu v chuyn ch t cng i n cng n hy nh
n nhm C. Chc chn t gi nh n nhm C l t cost t cc
ph

3. Nhm C
Nh vy, ni n nhm C, l ni n thm chi ph ngi bn s lo
thm t vic thu tu, n vic chuyn ch v bc hng, cng
nh bo him cho cc ri ro trong qu trnh chuyn ch. V nhng
tnh cht ny cng l c s phn bit cc iu kin trong nhm
C
3.1 CFR-Cost and Freight-Tin hng v cc ph
n gin l ngi bn phi chu thm chi ph chuyn ch n
cng d hng, cn chi ph d hng do ngi mua chu nu c tha
thun.
Gi CFR = Gi FOB + F (Cc ph vn chuyn)
3.2 CIF-Cost-Insurance and Freight-Tin hng, bo
him v cc ph
Qu trnh chuyn ch t cng mua n cng bn l do ngi bn
chu ri nhng nu dc ng i, chng may hng ha b hng th
sao? R rng l cn phi mua bo him cho hng. Nh vy CIF
ging CFR ngai vic ngi bn phi mua bo him. Thng th
mua bo him mc ti thiu theo FPA hay ICC(C) -110% gi tr
hng ha giao dch.B quyt nh nhm CIF vi cc nhm khc
l t I-Insurance-Bo him

Gi CIF=Gi FOB + F(cc vn chuyn) +(CIF x R)= (FOB+F)/(1-R)

C nhng doanh nghip mua hng, lm sang, mc d ta

chuyn hng n cng nhng h cha tha mn, mun ta chuyn
cng ty hay a im h ch nh nm su trong ni a, do vy
pht sinh thm iu kin CPT, CIP.

3.3 CPT-Carriage padi to-Cc ph tr ti

CPT= CFR + F(Cc ph vn chuyn t cng d hng n v tr
nhn hng do ngi bn ch nh).
c im ni bt ca CPT l ch , ging ht CFR, ngoi ra cn
thm cc ph vn chuyn t cng d hng n v tr nhn hng
do ngi bn ch nh
3.4 CIP-Carriage and insurance paid to-Cc ph v
bo him tr ti
CIP = CIF + (I+F)(Cc ph vn chuyn v bo him t cng d
hng n v tr nhn hng do ngi bn ch nh)
= CPT+I (Cc ph bo him t cng d hng n v tr nhn hng
do ngi bn ch nh)
Nh vy trong nhm C, c cc lu sau :
+/Trch nhim lm th tc nhp khu, np thu v l ph nhp
khu thuc ngi mua.
+/Trch nhim ngi bn tng dn CFR ->>> CIF->>>
CPT->>> CIP
+/CIF, CFR ch p dng phng tin vn ti thy

+/CPT, CIP p dng ng st, ng b, ng hng khng, v

c vn ti a phng thc

Ta thy 3 nhm trn l tng i nhng ti sao li c thm

nhm D?
Cu tr li l c nhng yu cu m iu kin giao hng, n khng
nm trong bt k iu kin no trong cc nhm trn, hoc phi p
dng cc iu kin trn nhng km theo l cc iu khon b
sung.
Ly v d :
V d 1:
Cng ty Vietnam-Ship bn vi sy p kh cho Trung Quc qua ca
khu Lng Sn, iu kin Trung Quc yu cu l giao hng cho
Trung Quc trn cc xe ti ti bin gii , vic chuyn ch, thu xe
n im quy nh trn bin gii l do cty Vit Nam m nhn,
cn vic bc d hng t xe ti xung ti im giao hng, pha
Trung Quc s lo.
Vy ta kim tra xem, p dng c iu khon no, trong cc
nhm E, F, C m ta hc khng nh :
Nhm E: Chc chn l khng ri, yu cu giao hng ti ca khu
Lng Sn, m vi th thu gom Ph Th, nu theo E th cty Vit
Nam ch giao hng Ph Th thi.
Nhm F:
FCA: Khng c, bi pha Trung Quc khng ng thu t vo
tn PH Th ly vi.

FAS: Khng c, iu kin ny ch p dng vi phng tin vn

ti thy
FOB: Khng c, iu kin ny ch p dng vi phng tin vn
ti thy
Nhm C:
CFR: Khng c, iu kin ny ch p dng vi phng tin vn
ti thy
CIF: Khng c, iu kin ny ch p dng vi phng tin vn
ti thy
CPT: Nghe c v c, nhng CPT l ngi mua thu phng tin
vn ti chuyn hng n kho cho ngi bn t cng d hng
nhng y pha Trung Quc ch yu cu giao hng ngay ti bin
gii, khng cn chuyn ch i u c, vic d hng v chuyn n
kho h s lo
CIP: Cng tng t nh CPT khng p dng c.
V d 2:
Cng ty Vietnam-Ship xut hng thy sn l tm ng lnh sang
cho Nht, pha Nht yu cu giao ti cng Kobe cho h, cn vic
bc hng xung h s t lo, pha Vit Nam ch cn a cc con
tu ch hng n cng Kobe an ton l c.
Trong trng hp ny, r rng l c th p dng iu kin CFR ,
nhng
Vi CFR , ngi bn phi m bo cho hng an ton sau khi qua
lan can tu ti cng n.
Cn trong trng hp ny, doanh nhip Nht s t lo, anh Vit
Nam ch cn a hng an ton n cng v m bo hng nm
trn tu an tan l c. Vy, nu mun p dng CFR, phi k

thm tha thun l pha Vit Nam ch chu a hng an ton n

cng v m bo hng nm trn tu an ton l c.
Qua 2 v d trn, ta thy s cn thit c nhm D

4. Nhm D
1. DAT-Delireres at terminal- Giao hng ti bn
Ngha l ngi bn giao hng, khi hng ha d khi phng
tin vn ti n ti 1 bn theo quy nh y ngi bn ch chu
ri ro n khi hng ha c giao
Trng hp mun ngi bn chu ri ro v chi ph vn chuyn
hng t bn n a im khc th nn dng iu kin DAP hoc
DDP, vy th lm th no phn bit DAP v DDP., cu tr li
nm ri ro v chi ph thng quan nhp khu
-Nu cc bn mun ngi mua chu mi ri ro v chi phi thng
quan nhp khu th nn s dng DAP
-Nu cc bn mun ngi bn lm th tc thng quan nhp khu,
tr thu v chi ph lin quan n nhp khu th s dng DDP
2.DAP-Delivered at place-Giao hng ti ni n
Ngi bn chu mi ri ro cho n khi hng c t di s
nh ot ca ngi mua trn phng tin vn ti n v sn
sng d ti ni n

3.DDP-Delivered duty paid-Giao hng thng

quan nhp khu
Ngha l ngi bn chu mi ri ro lin quan a hng n ni
n v c ngha v thng quan nhp khu> DDP th hin ngha
v thi a ca ngi bn.

Mt s lu :

1.Trch nhim thu phng tin vn ti:

* Nhm E,F :ngi mua . a im giao hng ti ni n.
* Nhm C,D:ngi bn . a im giao hng ti ni i.
4 iu kin ch p dng cho vn ti ng bin v ng thy ni
a : FAS, FOB, CFR, CIF : a im chuyn giao hng l cng bin.
2.Trch nhim v mua bo him i vi hng ha:
* Nhm E,F: ngi mua.
* Nhm D: ngi bn.
* Nhm C:
o CIF, CIP: ngi bn.
o CFR, CPT: ngi mua.
3.Trch nhim v lm th tc hi quan i vi hng
ha.
Xut khu:
* EXW : ngi mua.
* 10 iu kin cn li :ngi bn.
Nhp khu :
* DDP:ngi bn.
* 10 iu kin cn li l ngi mua.

Mt s lu khi s dng Incoterms:

1. Incoterms 2010 p dng i vi c hp ng ngoi thng v
hp ng ni thng.

2. Incoterms ch p dng cho hp ng mua bn hng ha dng

vt cht (hu hnh), khng p dng cho hng ha phi vt cht (v
hnh).
3. V tnh lut ca Incoterms:
* Incoterms ra i nm 1936 qua 6 ln sa i, 7 bn c gi tr
nh nhau.
* Khi p dng Incoterms, cc bn c th tha thun thm nhng
qui nh khc tri vi Incoterms.
* Incoterms do ICC ban hnh, cc bn tha thun dn chiu trong
hp ng nhng khng c ngha mc nhin ICC l trng ti phn
x tranh chp.
4. Incoterms khng th thay th cho hp ng mua bn quc t,
n ch l mt phn ca hp ng mua bn quc t.
5. Hn ch s dng cc tp qun, thi quen thng mi hnh
thnh t pht trong hot ng mua bn.
6. Trong trng hp chuyn ch hng ha bng container s dng
vn ti ng thy, nn la chn iu kin FCA, CPT, CIP thay cho
FOB, CFR, CIF.
7. Nn la chn iu kin trong Incoterms sao cho DN Vit Nam
ginh quyn thu tu v mua bo him cho hng ha.
-----------ST----------Ln sa cui bi viettran90, ngy 26-10-2012 lc 08:52 AM.
http://ub.com.vn/threads/19421-TIP-Cach-nho-11-dieu-kienIncoterms-2010.html