Incoterms 2010

INCOTERMS 2010

Incoterms 2000
Cc thng l tt nht

Pavel Andrie
Th k y ban ICC Cng ha Sc, t vn ti chnh thng mi
1
 CHO MNG N VI

HI THO CA VCCI V
INCOTERMS 2010
Phng Thng mi Quc t
(ICC)
2
 Lch s ca Incoterms

Mt y ban v cc iu khon thng mi vi s h tr

ca cc y ban ICC quc gia xy dng nn 6 qui tc
u tin vo nm 1923: FOB, FAS, FOT, FOR, giao
hng CIF v C&F
B Incoterms u tin ra i nm 1936
Cc ln sa i: 1953, 1967, 1976, 1980, 1990, 2000
B Incoterms 2010 s bt u c hiu lc t ngy
1/1/2011.

3
 Hp ng mua bn

Trc tin chng ta phi nu r:

Xc nh cc bn
M t hng ha
Gi c hng ha (bao gm nhng khon no?)
Kim tra hng ha ngha v v cc hn ch
Cc mc dung sai v cht lng v s lng sn phm
Thi hn giao hng, cc iu kin (hp ng vn ti?)
Chnh xc ni giao hng cho ngi mua
Chuyn giao ri ro (bo him?)
Bo lu quyn s hu v chuyn quyn s hu ti sn

4
Hp ng mua bn cng cn bao gm nhng ni dung:
Ai s chu trch nhim lm th tc hi quan ti cng xut
v ti cng nhp v chi ph (thu xut, nhp khu, VAT)
Ai s chi khon g trong vic giao hng?
Phng thc thanh ton bi ngi mua
Ngi bn phi xut trnh nhng chng t g
Cc iu khon bo hnh ca ngi bn v quyn khiu
ni ca ngi mua
Quyn ca cc bn
iu khon bt kh khng
Yu cu tu chnh th tn dng
Ngn ng trong hp ng
La chn lut iu chnh v c ch gii quyt tranh chp 5
 Incoterms 2010 rt hu ch!

Gi c hng ha (nhng khon g c a vo trong

gi)
Kim tra hng ha ngha v v cc hn ch
Thi hn v iu kin giao hng (hp ng vn ti?)
Chnh xc a im giao hng cho ngi mua
Chuyn giao ri ro (bo him?)
Ai s chu trch nhim lm th tc hi quan ti cng
xut, cng nhp, chi ph (thu xut nhp khu, VAT)
Ai s chi khon g lin quan n vic giao hng
Ngi bn cn xut trnh nhng chng t g

6
 Incoterms 2010
Cc ngha v ni chung ca ngi bn v ngi mua
Giy php xut khu, y quyn chnh thc c xut khu,
cc th tc hi quan cho xut khu
Giy php nhp khu, y quyn chnh thc c nhp
khu, cc th tc hi quan cho nhp khu
Hp ng vn ti v bo him
Giao hng nhn giao hng
Chuyn giao ri ro
Phn b chi ph
Thng bo cho ngi bn/ngi mua
Xut trnh chng t
Kim tra, ng gi, k hiu
H tr lin quan n thng tin v chi ph lin quan 7
 Incoterms 2010

Cc nc thang vi cc ngha v chuyn dn t ngi

bn sang ngi mua
T trch nhim ti thiu n trch nhim ti a ca
ngi bn
Ghi nh: nh a tt c nhng ni dung vo trong
hp ng mua bn tham kho Incoterms 2000
FOB New Orlen, USA?

8
 Incoterms 2010

Cn nu r tt c cc iu khon trong hp ng mua

bn: FOB Mumbai, Incoterms 2010
Qui nh mt s trch nhim nht nh gia ngi mua
v ngi bn theo hp ng mua bn
CN THN: ng nhm ln vi trch nhim gia ngi
vn ti hay ngi nhn trong hp ng vn ti hay vi
cc quan h hp ng khc!

9
 Incoterms 2010

Incoterms cc iu khon hp ng ch khng phi l

lut
Ch p dng nu c nu trong hp ng
Cng c th c p dng ngay c khi khng c nu
c th trong hp ng:
.. Theo thng l thng mi, vic s dng c tha
nhn bi lut p dng

10
 Incoterms 2000- nhng g khng
c qui nh?
Incoterms khng bao gm tt c mi th! Khng bao gm:
Phng thc ngi bn giao hng n im n
Ngi mua v ngi bn nn lm g yn tm cho
mnh (v d: mua bo him tr iu khon CIF v CIP)
Chuyn giao ti sn/quyn s hu hng ha vn v
lut p dng y quyn c iu khon c th trong hp
ng (iu khon bo lu quyn s hu)
Vi phm hp ng, mt mt, h hng do ng gi khng
cn thn, k hiu, v.v

11
 Phn loi trong Incoterms 2010

Cc iu khon E: EXW
Ngi bn giao hng cho ngi mua nh ot ngay ti
xng/kho ca mnh
Cc iu khon F: FCA, FAS, FOB
Ngi bn a hng n cho ngi vn ti u tin, ngi
mua chu trch nhim v chi ph v ri ro ca vic vn ti
chnh
Cc iu khon C: CFR, CIF, CPT, CIP
Ngi bn thu xp v thanh ton tin vn chuyn nhng
khng chu ri ro trong qu trnh vn chuyn
Cc iu khon D: DAT, DAP, DDP
Ngi bn chu tt c cc chi ph giao dch v ri ro cho n
im giao hng im ch
12
 Phn loi trong Incoterms 2010

Qui tc p dng cho bt k phng thc vn ti no:

EXW ex work
FCA free carrier
CPT carriage paid to
CIP carriage and insurance paid to
DAT delivered at terminal
DAP delivered at place
DDP delivered duty paid

13
 Phn loi trong Incoterms 2010

Qui tc p dng cho bt k phng thc vn ti no:

FAS free alongside ship
FOB free on board
CFR cost and freight
CIP cost, insurance and freight

14
 Cc im thay i chnh
trong Incoterms 2010
a) 11 Incoterms gi l cc qui tc ca Incoterms 2010
b) Ni dung
c) Gii thiu chung cc gii thch chnh
d) Cc ghi ch hng dn trc mi qui tc Incoterm
e) Cp nht tt c cc qui tc A v B

15
 Cc on A1 n A10 v B1 n B10 c sa i
n mc r rng nht v to thun li cho dch thut
Gii thiu ngn gn ai cng nn c
b) Ni dung
- Cc ngha v v vic gii phng hng ha v l do an
ninh
- Gii phng hng ha v l do an ninh
- Incoterms cng phn nh nhim v ca mi bn v
ngha v thng tin v phn b chi ph
- A2/B2 v A10/B10 thng tin hoc tr gip

16
 Cc quan ngi v an ninh
Incoterms 2010
9/11/2001
Lo ngi ngy cng tng v an ninh trong khi di chuyn
hng ha
Cc qui nh ca tng quc gia v an ninh hng ha
cha c hi ha ha hon ton
EU: B sung ni dung v an ton v an ninh trong Lut Hi
quan
T 1/7/2009, cc d liu v an ninh phi c cung cp
trc khi hng ri i hay n mt a im trong a gii
hi quan ca Cng ng chu u

17
http://ec.europa.eu/ecip/security_amendment/procedures/in
dex_en.htm
T khai tm tt hng n (ENS)
M: ngy 1/3/2003, thnh lp c quan Hi quan v Phng
v bin gii thuc B An ninh ni a www.cbp.gov
Sng kin an ninh vn ti container :
http//www.cbp.gov/linkhandler/cgov/trade/cargo_security
/csi/csi_strategic_plan.ctt/csi_strategic_plan.pdf
C-PAT: i tc hi quan-thng mi chng khng b - i
tc nh nc t nhn t thng 11 nm 2001

18
Cc thay i trong cc iu khon D

Vn ti quc t - container ha
a im giao hng, ph bc d ti cng
Incoterms 2010 DAF, DES, DEQ, DDU DAP, DAT,
DDP
n gin ha
DAF vn thc t - hng ha c giao ti bin gii
(khng kim tra)
DAP giao ti a im thay th - ngi bn giao
hng cho ngi mua trn phng tin vn chuyn m
cha d xung, thay th cho cc iu khon DES, DDU,
DAF

19
Cc thay i trong cc iu khon D

DAT giao hng ti cng thay th cho DEQ, DDU.

Ngi bn giao hng cho ngi mua ti im n m
cha d hng xung
Incoterms 2000 khng c gii php cho tnh hung khi
hng c giao m cha d xung khi phng tin
vn ti ch hng n im giao hng
Thay i trong vn ti b cc iu khon ca hng tu
c m phn bi cc hi ngh hng hi gia cc cc
cng ty tu bin cc iu kin v cc ph vn ti
c m phn t do

20
Cc thay i trong cc iu khon D

Cc iu kin cc ph ngy cng bao gm ton b cc

chi ph bc d - m phn bi cc cng ty vn ti v c
quan qun l cng terminal in-terminal out
Phn nh trong quui tc DAT mi. Cc qui tc FCA v
DAT c iu chnh cho vn ti container.
Cc thay i khc lin quan n:
- S dng Incoterms trong cc khu min thu hoc
thng mi t do v trong cc th trng ni a
- S dng giao tip in t

21
 Cc quy tc chnh trong s dng
cc iu khon ca Incoterms 2010
1. a cc qui tc ca Incoterms 2010 vo hp ng mua
bn
2. La chn qui tc Incoterm ph hp
3. Nu r a im/cng giao hng v ch n cng chnh
xc cng tt
4. Incoterms 2010 khng bao gm mi iu kin trong hp
ng

22
5. C th s dng trong thng mi ni a
6. Bo him Incoterms 2010 sa i cc iu khon
Institute Cargo (2009)
7. Ch n THC c phi l mt phn ca hp ng
vn ti khng?
8. Bn hng theo chui ngi bn gia mua hng ha
c chuyn i
9. Ch n ri ro s dng cc bin th ca cc qui tc
Incoterms (chi ph v im chuyn giao ri ro?!!!)

23
 Cc thut ng c s dng
trong cc qui tc Incoterms 2010
Ngi vn ti
Cc th tc hi quan
Giao hng
Chng t giao hng
Chng t vn ti hoc ha n vn ti
Hoc cc ghi chp in t tng ng

24
 Cc thut ng c s dng
trong cc qui tc Incoterms 2010
ng gi:
ng gi hng ha theo qui nh trong hp ng
ng gi hng ha sao cho ph hp vi vic vn
chuyn
Xp hng ng gi vo trong container hay cc
phng tin vn ti khc

25
ng gi
Bo v hng ha trong qu trnh vn chuyn trnh h
hng, mt mt, n trm
S dng n v vn ti ph hp, tit kim
K hiu, marketing
Hng ha nguy him cc qui nh:
- Vn ti hng khng: IATA DGR
- Vn ti bin: IMDG
- Vn ti ng st: RID
- Vn ti ng b: ADR

26
A Cc ngha v ca ngi bn
A1 Cc ngha v ni chung ca
ngi bn
A2 giy php, thm quyn thng
qua an ninh v cc th tc khc
A3 hp ng vn ti v bo him B3 hp ng vn ti v bo him
A4 giao hng
A5 chuyn giao ri ro
A6 phn b chi ph
A7 thng bo cho bn mua
A8 chng t giao hng
A9 kim tra, ng gi, k hiu
A10 h tr v thng tin v cc chi
ph c lin quan
B Cc ngha v ca ngi mua
B1 cc ngha v ni chung ca
ngi mua
B2 giy php, thm quyn thng
qua an ninh v cc th tc khc
B4 nhn hng
B5 chuyn giao ri ro
B6 phn b chi ph
B7 thng bo cho bn bn
B8 bng chng giao hng
B9 kim tra hng ha
B10 h tr v thng tin v cc chi
ph c lin quan
27
 EXW (tn a im giao hng)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

28
 EXW (tn a im giao hng)
Cc im quan trng
Giao hng v quyn nh ot cho ngi mua ti a
im ca ngi bn hoc mt a im c th no
(kho, nh my)
Hng cha c thng quan xut khu
Hng cha c bc ln bt k mt phng tin vn ti
no

29
 EXW Ch hng dn
Ph hp vi thng mi ni a ch khng ph hp vi
thng mi quc t
Nu r im hng trong c s ca ngi bn thng
nht t trc nu khng, ngi bn c th la chn
Giao hng vo mt ngy c th hoc trong mt thi hn c
th c hai bn thng nht
Ngi bn khng c ngha v bc hng, nu bc th ngi
mua chu chi ph v ri ro
Khng thng quan XK, ch h tr
Ngha v hn ch ca ngi mua trong vic cung cp thng
tin v XK (thu, bo co)
H tr trong vic xin giy php XK, y quyn chnh thc,
thng qua an ninh nu ngi mua yu cu
30
 EXW Cc im chnh

Chuyn giao ri ro
- Khi giao hng v quyn nh ot cho ngi mua ti im
thng nht (nu c) ti im giao hng
Cc thng bo
- Ngi bn thng bo cho ngi mua ngi mua
c th n nhn hng
- Ngi mua thng bo cho ngi bn nu ngi mua
c quyn quyt nh thi gian v/hoc a im nhn
hng
- Nu khng thng bo chuyn giao ri ro t ngy hai
bn thng nht hay ngy cui cng ca thi hn
thng nht hng ha y c xc nh r l hng
ha trong hp ng
31
 EXW Cc im chnh

Phn b chi ph:

Ngi mua phi
a) Chi tr ton b chi ph lin quan n hng ha t lc
hng c giao cho mnh
b) Chi tr bt k khon chi ph thm no do khng nhn
hng khi ngi bn giao, hoc khng thng bo ph
hp, min l hng ha phi c xc nh r l hng
ha trong hp ng
c) Khi cn, chi tr tt c cc loi thu XNK, thu v l ph,
cng nh chi ph lm th tc hi quan khi XK, v
d) Thanh ton li cho ngi bn tt c cc chi ph v l ph
m ngi bn phi b ra h tr ngi mua

32
 EXW Cc im chnh

Kim tra ng gi k hiu

- ng gi hng ha tr phi loi hng thng thng
khng cn ng gi
- ng gi sao cho ph hp cho vic vn chuyn tr kkhi
ngi mua thng bo cho ngi bn v nhng yu cu
ng gi c th trc khi k kt hp ng mua bn
- K hiu ph hp
H tr v thng tin, chi ph:
- Nu ngi mua yu cu v chu ri ro cng nh chi ph,
th ngi bn s cung cp hoc h tr trong vic xin cc
loi giy t v thng tin cn thit cho vic XNK v vn
chuyn hng ha n ch cui cng.

33
 FCA (tn a im giao hng)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

34
 FCA (tn a im giao hng)
Cc im chnh
Ngi bn giao hng xong th tc thng quan xut
khu cho ngi vn ti hoc mt ngi khc do ngi
mua ch nh ti a im thng nht vo ngy
thng nht hoc trong thi hn thng nht.
- a im giao hng c la chn c nh hng n
cc ngha v bc/d hng ca ngi bn!

35
 FCA (tn a im giao hng)
Cc im chnh
a im giao hng c la chn:
Ti c s ca ngi bn ngi bn chu trch nhim
bc hng
Ti mt ni bt k no khc: ngi bn khng chu trch
nhim bc hng, v thm ch d hng ch giao hng
cho ngi vn chuyn trn phng tin vn ti ca
ngi bn, hng sn sng d!

36
 FCA Lu hng dn
Ph hp c vi thng mi ni a v thng mi QT
Cn nu r ch no trong a im giao hng, nu khng th ngi
bn c quyn la chn ch giao hng
Giao vo ngy thng nht hoc trong thi hn thng nht

Nhng vn chnh:
- Thng quan XK, giy php, y quyn chnh thc, th tc hi quan
cho XK
- Hp ng vn ti ngi bn khng c ngha v
- Nu ngi mua yu cu hoc theo thng l thng mi v nu
ngi mua khng a ra cc ch th tri ngc, th ngi bn c th
thu ngi vn chuyn theo nhng iu khon thng thng nhng
ngi mua chu ri ro v chi ph
- Trong c hai trng hp, ngi bn u c th t chi khng thu
ngi vn ti
37
Chuyn giao ri ro
Khi hng c giao vo quyn nh ot ca ngi vn ti ti
ch thng nht (nu c) ti a im giao hng:
- Nu l c s ca ngi bn th ngi bn phi bc hng
ln phng tin vn ti
- Nu ni khc, th ngi bn ch giao hng trn phng
tin vn ti ca mnh trong tnh trng sn sng d xung
- Ngi mua qun khng thng bo ngi vn ti (hay mt
ngi khc)
- Ngi vn ti khng nhn hng: chuyn giao ri ro t ngy
thng nht, nu khng c ngy thng nht th t ngy
ngi bn thng bo trong thi hn thng nht, nu khng
c ngy thng bo th t ngy cui cng ca thi hn
thng nht giao hng hng ha phi c nu r l hng
ha trong hp ng
38
Chng t giao hng
L bng chng thng thng rng hng c giao vi chi ph
do ngi bn tr
Ngi bn phi h tr ngi mua trong vic ly chng t vn ti
(nu ngi mua yu cu, chu chi ph v ri ro)
Cc thng bo
Ngi bn thng bao cho ngi mua: thng bo y (ngi mua
chu chi ph v ri ro) rng hng c giao hoc ngi vn ti
m ngi mua ch nh khng n nhn hng theo thi hn
thng nht
Ngi mua thng bo kp thi cho ngi bn: tn ngi vn ti
(hoc ngi khc)
Khi cn, thng bo thi gian mnh chn trong thi hn c
thng nht
Phng thc vn ti c s dng
Ch giao hng trong a im nu 39
 CPT (tn a im giao hng)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

40
 CPT (tn v a im giao hng)
Nhng im chnh
Ngi bn giao hng:
lm xong th tc thng quan cho xut khu
cho ngi vn ti hoc mt ngi khc
do chnh anh ta ch nh, sp xp v thanh ton cho vic
vn ti cho n mt im n nht nh.

- Ri ro i vi hng ha chuyn t ngi bn sang ngi

mua khi hng ha c giao n ngi vn ti u tin.
- Hai im mu cht: giao hng (ri ro); v im ch n

41
 CPT Lu hng dn

Nu r ch trong a im giao hng, nu khng th

ngi bn c th chn.
Vo ngy thng nht hoc trong thi hn thng
nht
Nu r ch trong a im n thng nht. Nu ngi
bn chu chi ph d hng theo hp ng vn ti th
khng c quay li i ngi mua tr khi hai bn
thng nht t trc
Cc vn chnh:
Thng quan XK, giy php, y quyn chnh thc, cc th
tc hi quan cho XK
Hp ng vn ti ngi bn phi thu vn ti t im
giao hng thng nht n im ch thng nht
42
 CIP (tn a im giao hng)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

43
 CIP (tn v a im giao hng)
Nhng im chnh
Ngi bn giao hng:
c thng quan cho XK
cho ngi vn ti hoc ngi khc
do chnh anh ta ch nh, sp xp v thanh ton cho vic
vn ti cho n im ch c th.

Ri ro i vi hng ha chuyn t ngi bn sang ngi

mua khi hng ha c giao cho ngi vn ti u tin,
ngi bn mua hp ng bo him
Hai im chnh: giao hng (ri ro), v ch n

44
 CIP Lu hng dn

Nu r ch trong a im giao hng, nu khng th

ngi bn c th chn.
Vo ngy thng nht hoc trong thi hn thng
nht
Nu r ch trong a im n thng nht. Nu ngi
bn chu chi ph d hng theo hp ng vn ti th
khng c quay li i ngi mua tr khi hai bn
thng nht t trc
Cc vn chnh:
Hp ng vn ti ngi bn phi thu vn ti t im
giao hng thng nht n im ch thng nht
Hp ng bo him phm vi bo him nh nht

45
 Hp ng bo him

t nht c phm vi bo him ti thiu theo qui nh ca cc iu (C)

trong cc iu khon bo him hng ha (Institute Cargo Clauses -
LMA/IUA) hay bt k iu khon no tng t
Ngi bo him hoc cng ty bo him hng ha s y quyn
ngi mua hay bt k bn no c quyn li bo him i vi hng
ha c i bi thng trc tip t cng ty bo him
Khi ngi mua yu cu v cung cp bt k thng tin cn thit no
m ngi bn yu cu, th ngi bn s phi k hp ng bo
him vi phm vi rng hn (nu cng ty bo him c bo him n
phm vi ), v d nh phm vi bo him theo iu (A) hoc (B) hay
bt k iu khon tng t no khc, hay phm vi bo him ph
hp vi cc iu khon chin tranh hay iu khon nh cng hay
bt k iu khon no khc, v ngi mua phi chu chi ph do m
rng phm vi bo him nh vy

46
 DAT (tn ga ca cng hoc ch
n) - Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

47
 DAT (tn ca ga cng hoc im
ch)
Ngi bn giao hng:
thng quan cho XK
cha c d xung t phng tin vn ti, giao vo
quyn nh ot ca ngi mua ti mt ga c th cng
c th/hoc im ch n c th.
Ga bao gm bt k ni no, d c mi che hay khng,
v d nh cu cng, nh kho, sn container, trm
ng b, ga ng st hoc ga hng khng.

48
 DAT Lu hng dn

Nu r tn ga, v nu c th, ch c th trong ga (ni

giao hng)
Vo ngy thng nht hoc trong thi hn thng
nht

Cc vn chnh:
Thng quan XK, giy php, y quyn chnh thc, cc th
tc hi quan cho XK
Hp ng vn ti ngi bn phi thu ngi vn ti
n ga c th ti cng c th hay im ch c
thng nht
Nu khng nu ga c th th ngi bn c th chn
49
 DAP (tn im ch) Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

50
 DAP (nn im ch)

Ngi bn giao hng:

c thng quan cho XK
Trn phng tin vn ti n, giao vo quyn nh ot
ca ngi mua, trong tnh trng sn sng d xung, ti
im ch c th

51
 DAP Lu hng dn

Nu r ch trong im ch
Vo ngy c th hoc trong thi hn thng nht

Cc vn chnh:
Thng quan XK, giy php, y thc chnh thc, cc th
tc hi quan cho XK
Hp ng vn ti ngi bn phi thu ngi vn ti
n im ch c th
Nu khng nu r ch, ngi bn c th chn
Nu ngi bn phi chu chi ph d hng ti im ch
theo hp ng vn ti th khng c quyn quay li i
ngi mua tr phi hai bn c tha thun t trc.
52
 DDP (tn im ch)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

53
 DDP (tn im ch)

Ngi bn giao hng:

thng quan cho XNK
t vo quyn nh ot ca ngi mua, thng quan
nhp khu trn phng tin vn ti n, sn sng d
ti im ch.
Ngi bn phi chu mi chi ph v ri ro lin quan n
vic mang hng n im ch v c ngha v lm th
tc thng quan c xut v nhp khu, thanh ton c thu
xut v nhp khu, v thc hin mi th tc hi quan

54
 DDP Lu hng dn

Nu r ch giao hng ti im ch thng nht

Vo ngy thng nht hoc trong thi hn thng nht

Cc vn chnh:
Thng quan XNK, giy php, y quyn chnh thc, cc th
tc hi quan XNK
Hp ng vn ti ngi bn phi thu ngi vn ti n
im ch thng nht
Nu khng nu r ch giao hng ti im ch th ngi bn
c quyn chn
Nu ngi bn phi chu chi ph theo hp ng vn chuyn
v vic d hng ti im ch th khng c quyn quay li i
ngi mua tr phi c tha thun t trc
55
 FAS (tn cng i)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

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 FAS (tn cng i)

Ngi bn giao hng:

thng quan XK
t dc theo mn tu (VD trn cu cng) do ngi mua
ch nh ti cng i
Ngi bn phi giao hng dc theo mn tu hoc mua
hng sn sng bc ln tu. Vic ni n t mua
y l ch trng hp bn dy chuyn, vn rt
thng dng trong bun bn hng nguyn liu.

57
 FAS Lu hng dn

Nu r ch bc hng ti cng i
Vo ngy thng nht hoc trong thi hn thng nht
Cc im chnh:
Thng quan XK, giy php, y quyn chnh thc, cc th tc
hi quan cho XK
Hp ng vn ti khng c ngha v
Tuy nhin, nu ngi mua yu cu hoc nu theo thng l
thng mi v ngi mua khng c ch th khc kp thi, th
ngi bn c th thu ngi vn ti theo nhng iu khon
thng thng nhng ngi mua vn chu chi ph v ri ro
Trong c hai trng hp, ngi bn c th t chi thu
ngi vn ti, v nu nh vy th phi kp thi thng bo cho
ngi mua
58
 FOB (tn cng i)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

59
 FOB (tn cng i)

Ngi bn giao hng:

thng quan XK
Ln boong tu do ngi mua ch nh ti cng i

Ngi bn phi giao hng ln boong tu hoc mua hng

c giao ln boong. Vic ni n t mua l ch
trng hp mua bn nhiu ln theo chui, rt thng
dng trong bun bn hng nguyn liu.

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 FOB Lu hng dn
FOB c th khng ph hp khi hng ha c giao cho
ngi vn ti trc khi c xp ln boong tu, v d hng
ha trong container, m thng l c giao ti mt ga/trm
no . Trong nhng trng hp nh vy, nn s dng qui
tc FCA.
Cc vn chnh:
Thng quan XK, giy php, y quyn chnh thc, cc th tc
hi quan cho XK
Hp ng vn ti khng c ngha v
Tuy nhin, nu ngi mua yu cu hoc nu theo thng l
thng mi v ngi mua khng c ch th khc kp thi, th
ngi bn c th thu ngi vn ti theo nhng iu khon
thng thng nhng ngi mua vn chu chi ph v ri ro
Trong c hai trng hp, ngi bn c th t chi thu
ngi vn ti, v nu nh vy th phi kp thi thng bo cho
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ngi mua
Chuyn giao ri ro:
Khi hng ha c c xp ln boong tu do ngi mua
ch nh ti im bc hng ti cng i tr phi ngi mua
khng thng bo hoc tu do ngi mua ch nh khng n
ng hn nn khng th nhn hng, hoc kt thc nhn hng
sm hn thi gian thng bo.
Thng bo:
- Ngi bn thng bo cho ngi mua: thng bo y cho
ngi mua (ngi mua chu chi ph v ri ro) rng hng
c giao hoc tu khng nhn hng theo thi gian
thng nht.
- Ngi mua thng bo cho ngi bn: thng bo y v
tn tu, ch bc hng, v khi cn thit, thi gian giao hng
la chn trong thi hn thng nht.
62
 CFR (tn cng n)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

63
 CFR (tn cng n)

Ngi bn giao hng:

thng quan XK
Ln boong tu ti cng i c ch nh

Ngi bn phi giao hng ln boong tu hoc mua hng

c xp ln boong tu ti cng i. Vic ni n t
mua l ch trng hp mua bn nhiu ln theo
chui, vn rt thng dng trong bun bn hng nguyn
liu.

64
 CFR Lu hng dn

Qui tc ny c hai im mu cht bi v ri ro v chi ph

c chuyn giao ti cc ni khc nhau. Mc d trong
hp ng lun ni n cng ch, nhng c th li
khng nu tn cng i, m mi chnh l ni ri ro
chuyn t ngi bn sang ngi mua. Nu ngi mua
c bit quan tm n cng i th hai bn nn nu cng
r cng tt v cng i trong hp ng mua bn.
CFR c th khng ph hp khi hng c giao cho
ngi vn ti trc khi c xp ln boong, v d hng
trong container thng c giao ti ga/trm. Trong
nhng trng hp nh vy, nn s dng qui tc CPT.

65
 CFR Lu hng dn

Cc bn nn nu cng r cng tt ch ti cng ch, bi v

cc chi ph chuyn hng n ch s do ngi bn
chu.
Cc vn chnh:
Ngi bn phi thu hoc mua hp ng vn ti hng
ha t ch giao hng (nu c) ti a im giao hng
n cng ch c ch nh, hoc nu thng nht,
n mt ch c th ti cng ch .
Hp ng vn ti phi c k kt theo nhng iu
khon thng thng v ngi bn chu chi ph, v qui
nh vn chuyn bng tuyn ng thng thng m
mt con tu cng loi thng i vn chuyn loi hng
ha tng t.
66
 CIF (tn cng ch)
Incoterms 2010

vn chuyn hng ha

ri ro

chi ph

Thng quan XK thng quan NK

67
 CIF (tn cng ch)

Ngi bn giao hng:

thng quan XK
Ln boong tu ti cng i c ch nh v hng
c mua bo him

Ngi bn phi giao hng giao hng ln boong tu hoc

mua hng c xp ln boong tu ti cng i. Vic
ni n t mua l ch trng hp mua bn nhiu
ln theo chui, vn rt thng dng trong bun bn hng
nguyn liu.

68
 CIF Lu hng dn

Qui tc ny c hai im mu cht bi v ri ro v chi ph

c chuyn giao ti cc ni khc nhau. Mc d trong
hp ng lun ni n cng ch, nhng c th li
khng nu tn cng i, m mi chnh l ni ri ro
chuyn t ngi bn sang ngi mua. Nu ngi mua
c bit quan tm n cng i th hai bn nn nu cng
r cng tt v cng i trong hp ng mua bn.
CIF c th khng ph hp khi hng c giao cho
ngi vn ti trc khi c xp ln boong, v d hng
trong container thng c giao ti ga/trm. Trong
nhng trng hp nh vy, nn s dng qui tc CIP.

69
 CIF Lu hng dn

Cc bn nn nu cng r cng tt ch ti cng ch, bi v cc chi

ph chuyn hng n ch s do ngi bn chu.
Cc vn chnh:
Thng quan XK, giy php, y quyn chnh thc, th tc hi
quan cho XK
Hp ng vn ti
Ngi bn phi thu hoc mua hp ng vn ti hng ha t ch
giao hng (nu c) ti a im giao hng n cng ch c
ch nh, hoc nu thng nht, n mt ch c th ti cng
ch .
Hp ng vn ti phi c k kt theo nhng iu khon thng
thng v ngi bn chu chi ph, v qui nh vn chuyn bng
tuyn ng thng thng m mt con tu cng loi thng i
vn chuyn loi hng ha tng t.
70
Hp ng bo him
t nht c phm vi bo him ti thiu theo qui nh ca cc iu (C)
trong cc iu khon bo him hng ha (Institute Cargo Clauses -
LMA/IUA) hay bt k iu khon no tng t
Ngi bo him hoc cng ty bo him hng ha s y quyn
ngi mua hay bt k bn no c quyn li bo him i vi hng
ha c i bi thng trc tip t cng ty bo him
Khi ngi mua yu cu v cung cp bt k thng tin cn thit no
m ngi bn yu cu, th ngi bn s phi k hp ng bo
him vi phm vi rng hn (nu cng ty bo him c bo him n
phm vi ), v d nh phm vi bo him theo iu (A) hoc (B) hay
bt k iu khon tng t no khc, hay phm vi bo him ph
hp vi cc iu khon chin tranh hay iu khon nh cng hay
bt k iu khon no khc, v ngi mua phi chu chi ph do m
rng phm vi bo him nh vy

71