11 IU KIN CA INCOTERM 2010

11 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 E

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 ch p dng i vi hp ng ngoi thng m khng p dng cho 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.