C s giao hng quc t ca ICC

Khi nim, mc ch v phm vi p dng

INCOTERMS
Ni dung INCOTERMS
Bin dng Incoterms
Lu khi s dng Incoterms

INCOTERMS (International Commercial Terms)

l b quy tc quc t gii thch v cc iu
kin thng mi thng dng nht trong ngoi
thng
INCOTERMS do phng Thng mi Quc t
(ICC) pht hnh, c xut bn u tin vo
nm 1936, qua nhiu ln b sung sa i
n nay l n bn nm 2000, c s dng
rng ri hu ht cc nc tham gia vo
hot ng XNK hng ha quc t.

Gii thch cc iu kin thng mi lin

quan n vic giao nhn hng ha gia
bn bn v bn mua, nhm hn ch
nhng hiu nhm, tranh chp, kin tng
pht sinh do s khc bit trong tp qun
thng mi gia cc nc khc nhau
trong mua bn hng ha quc t.

Quy nh quyn hn v ngha v gia hai

bn k hp ng mua bn hng ha lin
quan n vic giao nhn hng ha hu
hnh.*
Incoterms ch gii quyt mi quan h gia
ngi mua v ngi bn theo hp ng mua
bn hng ha, khng p dng cho hp ng
vn chuyn, hp ng bo him
Incoterms lun lun v ch yu c s
dng trong mua bn HH quc t.

Chuyn giao quyn s hu hng ha v cc

quyn v ti sn khc c quy nh trong
hp ng mua bn hng ha.
S vi phm hp ng; hu qu ca s vi
phm hp ng; min tr trch nhim trong
nhng trng hp nht nh

Khng th thay th tt c cc iu kin

v iu khon c quy nh trong
HMBHH quc t

Hin nay, hu ht cc nc u p dng

Incoterms 2000 v Incoterms 1990. Khi k
kt HMBHH cn phi ghi r p dng
Incoterms n bn nm my.
Trong HMBHH tha thun p dng n
bn Incoterms no th phi p dng n
bn cho cc hp ng khc nh hp
ng vn ti, hp ng bo him.*

Phn chia ngha v ca bn bn v bn

mua v vic giao nhn hng ha.*
Phn chia ri ro v hng ha gia bn bn
v bn mua trong vic chuyn giao hng
ha.
Phn chia chi ph giao hng gia bn bn
v bn mua. *

NGHA V CA NGI BN

NGHA V CA NGI MUA

A1

Cung cp HH theo HMBHH

B1

Tr tin hng

A2

Cc giy php & cc th tc

XNK

B2

Cc giy php & cc th tc XNK

A3

Hp ng vn ti & bo him

B3

Hp ng vn ti & bo him

A4

Giao hng

B4

Nhn hng

A5

Chuyn cc ri ro

B5

Chuyn cc ri ro

A6

Phn chia chi ph

B6

Phn chia chi ph

A7

Thng bo cho ngi mua

B7

Thng bo cho ngi bn

A8

Bng chng giao hng, chng

t vn ti hoc thng bo in
t tng ng

B8

Bng chng giao hng, chng to

vn ti hoc thng bo in t
tng ng

A9

ng gi, kim tra bao b, k

m hiu

B9

Kim nh trc khi gi hng

B10

Ngha v khc

A10 Ngha v khc

BN LOI CHI PH CHNH

CHI PH
V VN
TI V
GIAO
NHN
HNG
HA. *

CHI PH
THNG
QUAN
XUT V
KHP
KHU *

CHI PH
BO
HIM

CHI PH
PH DCH
V V H
TR *

Ngi XK
Bn bn

HI
QUAN

Cng i
nc XK

Chng vn ti trc

Cng n
nc NK

Chng vn ti chnh

Thng
quan XK

Thng
quan NK

HI
QUAN

Ngi NK
Bn mua

Chng vn ti sau

a)
b)

c)

d)

e)
f)
g)
h)

i)
j)

Xp hng ti c s ngi bn
Vn ti ni a ti nc XK hng ha (vn ti chng
trc ti nc XK).
K hp ng vn ti (t ch trc gi hng v
ly chng t vn ti tng ng)
a hng vo lu kho, lu bi, lm hng trong khi
ch gi hng.
Chi ph bc xp hng vo Phng tin vn chuyn
Cc vn ti quc t hng chng chnh
Chi ph d hng ti nc nhp khu
Chi ph lu kho, lu bi ti nc nhp khu
Vn ti chng cui nc NK.
Ph d hng ti c s, kho ngi mua.

Ngi XK
Bn bn

HI
QUAN

Cng i
nc XK

Chng vn ti trc

g
Cng n
nc NK

Chng vn ti chnh

Thng
quan XK

f
c

Thng
quan NK

HI
QUAN

Ngi NK
Bn mua

Chng vn ti sau

Thu xut khu, thu nhp khu, thu

GTGT v mt s loi thu khc.
L ph hi quan v cc khon tin phi tr
chnh thc khc.
Chi ph cho ngi giao nhn (nu c).
Chi ph cp giy php XK, giy php NK,
giy chng nhn trng lng, cht lng,
ha n lnh s, chi ph quota (nu c).
Ph gim nh hng, lu kho hi quan

Ph dch v h tr khai quan hng ha xut

khu, nhp khu
VD:
- Ngi bn h tr ngi mua khai hi quan XK
hng ha trong trng hp EXW.
- Ngi mua h tr ngi bn khai hi quan
hng NK i vi iu kin DDP.

E
13
IU
KIN
TMQT

F
FCA

EXW

CFR

DAF

CIF

DES

FAS

CPT

FOB

CIP

DEQ
DDU

DDP

T ni dung 13 iu kin c s giao hng trong Incoterms

2000, bn hy:
Xc nh im chuyn giao hng ha t ngi bn
sang ngi mua.
Xc nh im chuyn ri ro v hng ha t ngi bn
sang ngi mua
Xc nh nhng chi ph no trong bng di y
ngi bn phi chu, ngi mua phi chu trong qu
trnh vn chuyn hng t kho ngi bn n kho
ngi mua.
Ngi bn hay ngi mua c trch nhim k hp
ng vn ti, hp ng bo him vi chi ph ca mnh.

-Xp hng ti c s ngi bn

-Vn ti ni a ti nc XK hng ha
(vn ti chng trc ti nc XK).
-K hp ng vn ti (t ch trc
gi hng v ly chng t vn ti
tng ng)
-a hng vo lu kho, lu bi, lm
hng trong khi ch gi hng.
-Chi ph bc xp hng vo Phng tin
vn chuyn
-Cc vn ti quc t hng chng chnh
-Chi ph d hng ti nc nhp khu
-Chi ph lu kho, lu bi ti nc nhp
khu
-Vn ti chng cui nc NK.
-Ph d hng ti c s, kho ngi mua.

Thu xut khu, thu

nhp khu, thu GTGT
v mt s loi thu khc.
L ph hi quan v cc
khon tin phi tr chnh
thc khc.
Chi ph cho ngi giao
nhn lm th tc HQ.
Chi ph cp giy php
XK, giy php NK.
Ph gim nh hng ti
nc XK, NK, lu kho
HQ (nu c).

Ph bo him

Trong 13 iu kin TPQT trong Incoterms 2000,

nhng iu kin no c c im sau:
- Trch nhim ca ngi bn i vi hng ha
trong qu trnh giao nhn hng l t nht v ngc
li, trch nhim ca ngi bn i vi HH l
nhiu nht.
- Ngi bn tr cc ph vn ti chnh, v ngc
li ngi mua tr cc ph vn ti chnh.
- im chuyn ri ro ti nc XK.
- im chuyn ri ro ti nc NK.

- Ngi bn giao hng ti

xng /kho ca mnh
- Ngi bn chu chi ph t
nht, nn gi bn cng
thp nht

-Ngi bn tr cc
ph vn ti chnh
-im chuyn ri ro ti
nc XK

C E
D F

- Ngi bn chu
nhiu chi ph nht,
nn gi bn cng cao
nht.
-im chuyn ri ro
ti im ch quy nh
nc NK

- Ngi bn khng tr
cc ph vn ti chnh.

: Ngi bn lo chng t
: Ngi bn chu ri ro v hng ha

: Ngi bn chu chi ph

: Ngi bn mua bo him cho hng

NGI BN

NGI MUA

Giao hng ti xng, nh my, kho

hng ca ngi bn

Chu mi chi ph v ri ro lin quan

n hng ha t khi nhn hng ha
t c s ca ngi bn

Khng xp hng ln bt k PTVT

thu gom no

Nu ngi mua khng th thc

hin th tc xut khu, nn chuyn
sang dng iu kin FCA

Ngi
bn :

Giao hng cho ngi vn ti (hoc ngi

giao nhn) do ngi mua ch nh.
Thng quan hng xut khu.
Dng cho vn ti a phng thc

Ngi Giao hng dc mng tu ti cng XK.

bn : Ngi bn lm th tc v thng quan XK
Ch dng trong vn ti ng bin

Giao hng qua khi lan can tu ti cng XK, l

Ngi ng phn chia trch nhim, ri ro v chi ph .
bn : Ngi bn lm th tc v thng quan XK
Ch dng trong vn ti ng bin hoc vn ti
ng thy ni a.
c s dng ph bin trong kinh doanh XNK HH

Giao hng qua khi lan can tu ti cng XK, l

Ngi
ng phn chia trch nhim, ri ro v hng ha
bn : K HVT vi chi ph ca mnh.

Ngi bn lm th tc v thng quan XK

Ch dng trong vn ti ng bin hoc vn ti
ng thy ni a.

Ngi
bn :

Giao hng qua khi lan can tu ti cng XK, l ng phn

chia trch nhim, ri ro v hng ha
K HVT v HBH vi mc bo him ti thiu vi chi
ph ca mnh.
Ngi bn lm th tc v thng quan XK
Ch dng trong vn ti ng bin hoc vn ti ng thy
ni a.

Giao hng cho ngi vn ti do ngi bn ch nh

Ngi
K HVT vi chi ph ca mnh.
bn : Ngi bn lm th tc v thng quan XK
Dng trong VTPT

Ngi Giao hng cho ngi vn ti do ngi bn ch nh

bn : K HVT v HBH vi mc bo him ti thiu vi
chi ph ca mnh.
Ngi bn lm th tc v thng quan XK
Dng cho VTPT

Ngi Giao hng cho ngi mua ti bin gii (khng ngha v
bn : d hng xung PTVT ch hng n)
10 ngha v tng t FOB, thm k HVT a hng
n a im giao ti bin gii
Dng trong VTPT khi hng giao ti bin gii trn b.

Giao hng cho ngi mua trn tu ti cng n, khng

Ngi
chu ph tn v ri ro d hng xung tu ti cng n.
bn : 10 ngha v tng t FOB, thm k HVT vi chi ph
ca mnh
Dng trong VTPT trn tu ti cng n

Ngi Giao hng cho ngi mua ti cu cng ti cng n.

bn : 10 ngha v ging DES, thm ngha v d hng
xung tu t ti cu cng giao cho ngi mua.
Dng trong vn ti ng bin

Ngi Giao hng cho ngi ti ni n quy nh sau khi thng

bn : quan NK.
10 ngha v ging DEQ, ngha v ngi bn kt thc
khi hng c giao cho ngi mua ti ni n quy nh.
Dng trong VTPT.

Ngi Giao hng cho ngi ti ni n quy nh, khng d

bn : hng t PTVT ch n .

10 ngha v ging DDU, thm chu ri ro v ph thng

quan NK.
Dng trong VTPT.

EXW

FCA

DEQ
DES

FAS

FOB

DDU

CPT
CIP

DDP

CFR
CIF
DAF

Phn chia Chi ph

FAS FOB CFR

CIF DES

DEQ

Bc hng ti c s ngi bn

Vn chuyn trong nc XK

H vn chuyn v d hng

Chng t TM ti nc XK

Khai bo hi quan XK

Chi ph XK

Chuyn hng TERMINAL

Ph tng, thit b vn ti

Bo him hng ha

Cc vn ti chnh

Chuyn hng terminal ti cng

Chng t TM ti nc NK

Khai hi quan NK

Chi ph nhp khu

Vn chuyn ni a nc NK

D hng ti c s ngi mua

Chi ph khc ( ngoi Incoterms)

Theo tha thun ca cc bn

Frontier
nc XK

Frontier
nc NK

Terminal
nc NK

C s
buyer

Bc hng ti c s ngi bn

Vn chuyn trong nc XK

H vn chuyn v d hng

Chng t TM ti nc XK

Khai bo hi quan XK

Chi ph XK

Chuyn hng terminal (XK)

Ph tng, thit b vn ti

S&B

S&B

Chuyn hng terminal (NK)

Chng t TM ti nc NK

Khai hi quan NK

Chi ph nhp khu

Vn chuyn ni a nc NK

D hng ti c s ngi mua

Phn chia chi ph CPT

Bo him hng ha

Cc vn ti chnh

Chi ph khc ( ngoi Incoterms)

Theo tha thun ca cc bn

Frontier
nc XK

Frontier
nc NK

Terminal
nc NK

C s
buyer

Bc hng ti c s ngi bn

Vn chuyn trong nc XK

H vn chuyn v d hng

Chng t TM ti nc XK

Khai bo hi quan XK

Chi ph XK

Chuyn hng terminal (XK)

Ph tng, thit b vn ti

Bo him hng ha

Cc vn ti chnh

S&B

S&B

Chuyn hng terminal (NK)

Chng t TM ti nc NK

Khai hi quan NK

Chi ph nhp khu

Vn chuyn ni a nc NK

D hng ti c s ngi mua

Phn chia chi ph CIP

Chi ph khc ( ngoi Incoterms)

Theo tha thun ca cc bn

Phn chia chi ph

EXW FCA (C FCA(terminal

s seller)

nc XK

DAF

Bc hng ti c s ngi bn

Vn chuyn trong nc XK

H vn chuyn v gi hng

Chng t TM ti nc XK

Khai bo hi quan XK

Chi ph XK

Chuyn hng terminal (XK)

Ph tng, thit b vn ti

Cc vn ti chnh

Chuyn hng terminal (NK)

Chng t TM ti nc NK

Khai hi quan NK

Chi ph nhp khu

Vn chuyn ni a nc NK

D hng ti c s ngi mua

Bo him hng ha

Chi ph khc ( ngoi Incoterms)

Theo tha thun ca cc bn

DDU c

DDU

DDP

DDP c

s buyer

Terminal NK

terminal NK

s buyer

Bc hng ti c s ngi bn

Vn chuyn trong nc XK

H vn chuyn v gi hng

Chng t TM ti nc XK

Khai bo hi quan XK

Chi ph XK

Chuyn hng terminal (XK)

Ph tng, thit b vn ti

Cc vn ti chnh

Chuyn hng terminal (NK)

Chng t TM ti nc NK

Khai hi quan NK

Chi ph nhp khu

Vn chuyn ni a nc NK

D hng ti c s ngi mua

Phn chia chi ph

Bo him hng ha

Chi ph khc ( ngoi

Theo tha thun ca cc bn

So snh FOB vi CFR v CIF

Ging nhau
im chuyn ri ro t ngi bn sang ngi mua l lan
can tu ti cng i (XK).
Ngi bn lm th tc XK vi chi ph ca mnh
Ngi bn chu chi ph vn ti chng trc
Chu ph bc hng ln tu
Khc nhau
CFR= FOB+F (cc vn ti chng chnh)
CIF = FOB+F+I (ph bo him HH)
I = CIF*R (T l ph bo him)
CIF=(FOB+F)/(1-R)

So snh cc iu kin trong nhm C

Ging nhau
im chuyn ri ro v HH t ngi bn sang ngi mua
ti nc xut khu
Ngi bn thng quan XK vi chi ph ca mnh.
Ngi bn chu ph vn ti chn trc v chn chnh
Khc nhau
CIF = CFR+I (ph bo him HH)
I = CIF*R (T l ph bo him)
CFR= CIF(1-R)
CPT= CFR+F1(cc vn chuyn t cng d hng n v
tr nhn hng do ngi bn ch nh ti nc NK)
CIP=CPT+I1( ph bo him HH t cng d hng n ni
nhn hng theo ch nh ca ngi bn)

Trch nhim ngi bn tng dn:

CFR ----->>> CIF----->>> CPT----->>> CIP
- CIF, CFR ch p dng trong vn chuyn
ng thy
- CPT,CIP: VTPT
-

So snh gi khi k hp ng xut nhp khu.

Doanh nghip VN xut khu cho cc gi khc nhau xut
hng sang M nh sau :
EXW Lt: 275 USD/ton
FOB Si Gn: 320 USD/ton
CIF New York: 450 USD/ton
Bit :
Ph xut khu bng 0%
L ph hi quan 5 USD/ton
Chi ph bc hng t c s + ph vn chuyn n cng +
ph bc hng ln tu l 55USD/ton
Chi ph vn chuyn t cng Si Gn n New York M l
100 USD tn. Bit R=0.2%. Hi doanh nghip M chn
gi no?

FOB c thm iu kin ph

Ngha v ngi Bn

FOB Liner terms (FOB berth

terms)

Ngi bn khng tr phi xp hng

FOB under tackle (FOB giao

hng di cn cu)

Ngi bn a hng n cu mc, ngi

mua chu chi ph cu hng
Ri ro c phn chia ti im cu hng

FOB Stowed-FOB.S

Ngi bn xp hng vo khoang v chu

chi ph

FOB Trimmed-FOB.T

Ngi bn dn khoang tu v chu chi

ph

FOB.ST

Ngi bn dn khoang v xp hng trong

khoang. Phn chia ri ro khi xp xong
hng trong khoang.

FOB Shipment to destination

(FOB giao hng cng n)

Ngi bn thu tu gip ngi mua v

ch hng n cng n.
Ri ro v chi ph ngi mua chu.

CFR c thm iu kin

Ngha v b sung
ph
CFR Liner terms
Ngi bn khng tr ph
xp hng
CFR Land ed (CFR d Ngi bn chu chi ph
hng ln b)
d hng ln b, bao
gm c chi ph nng
hng v th tc cng
n.
CFR Quay (CFR d
Ngi bn chu chi ph
hng ln cu cng)
d hng ln cu cng

CIF v iu kin ph thm

Ngha v b sung

CIF Liner terms

Ngi mua khng tr ph d hng

CIF Landed (CIF d hng

ln b)

Ngi bn chu chi ph d hng ln

b, k c chi ph nng hng v th
tc cng n.

CIF Quay (CIF d hng ln Ngi bn chu chi ph d hng ln

cu cng)
cu cng
CIF and c (CIF.c), (c=
commission)

Gi CIF cng thm hoa hng trung

gian nc xut

CIF and I (CIF.i), (i=

interest)

Gi CIF cng li sut chit khu

cho ngi bn

CIF.c and i

Ga CIF cng c &i

CIF.e, (e= exchange)

Ga CIF cng chi ph xc nhn

chuyn i tin nc nhp thnh
tin nc xut.

CIF v iu kin ph thm

Ngha v b sung

CIF and w (CIF and war

risk)
CIF and WA (CIF with
Parti.Average)

CIF cng ph bo him chin

tranh
CIF cng ph bo him c tn
tht ring

CIF under ships tackle (CIF

di cn cu ca tu
cng n)
CIF afloat (CIF hng ni)

Ngi bn hon thnh ngha

v giao hng khi hng mc
vo cu cng n
Hng trn tu ngay khi
hp ng c k.
Ga CIF cng chi ph d
hng ln b v thu NK.

CIF and c (CIF.c), (c=

commission)